id	sid	tid	token	lemma	pos
inlawrev-21198	1	1	recent	recent	ADJ
inlawrev-21198	1	2	developments	development	NOUN
inlawrev-21198	1	3	in	in	ADP
inlawrev-21198	1	4	indiana	indiana	PROPN
inlawrev-21198	1	5	taxation	taxation	PROPN
inlawrev-21198	1	6	survey	survey	NOUN
inlawrev-21198	1	7	2015	2015	NUM
inlawrev-21198	1	8	law	law	NOUN
inlawrev-21198	1	9	rence	rence	NOUN
inlawrev-21198	1	10	a.	a.	NOUN
inlawrev-21198	1	11	jegen	jegen	PROPN
inlawrev-21198	1	12	iii	iii	PROPN
inlawrev-21198	1	13	*	*	PROPN
inlawrev-21198	1	14	peter	peter	PROPN
inlawrev-21198	1	15	prescott	prescott	PROPN
inlawrev-21198	1	16	*	*	PROPN
inlawrev-21198	1	17	*	*	PROPN
inlawrev-21198	1	18	jacob	jacob	PROPN
inlawrev-21198	1	19	m	m	PROPN
inlawrev-21198	1	20	adore	adore	NOUN
inlawrev-21198	1	21	*	*	PROPN
inlawrev-21198	1	22	*	*	PROPN
inlawrev-21198	1	23	*	*	PUNCT
inlawrev-21198	1	24	introduction	introduction	NOUN
inlawrev-21198	1	25	:	:	PUNCT
inlawrev-21198	1	26	som	som	NOUN
inlawrev-21198	1	27	e	e	NOUN
inlawrev-21198	1	28	r	r	NOUN
inlawrev-21198	1	29	eferences	eference	NOUN
inlawrev-21198	1	30	u	u	PRON
inlawrev-21198	1	31	sed	se	VERB
inlawrev-21198	1	32	in	in	ADP
inlawrev-21198	1	33	this	this	DET
inlawrev-21198	1	34	article	article	NOUN
inlawrev-21198	1	35	this	this	DET
inlawrev-21198	1	36	article	article	NOUN
inlawrev-21198	1	37	highlights	highlight	VERB
inlawrev-21198	1	38	the	the	DET
inlawrev-21198	1	39	major	major	ADJ
inlawrev-21198	1	40	tax	tax	NOUN
inlawrev-21198	1	41	developments	development	NOUN
inlawrev-21198	1	42	that	that	PRON
inlawrev-21198	1	43	occurred	occur	VERB
inlawrev-21198	1	44	during	during	ADP
inlawrev-21198	1	45	the	the	DET
inlawrev-21198	1	46	calendar	calendar	NOUN
inlawrev-21198	1	47	year	year	NOUN
inlawrev-21198	1	48	of	of	ADP
inlawrev-21198	1	49	2015	2015	NUM
inlawrev-21198	1	50	.	.	PUNCT
inlawrev-21198	2	1	w	w	PROPN
inlawrev-21198	2	2	henever	henever	PROPN
inlawrev-21198	2	3	the	the	DET
inlawrev-21198	2	4	term	term	NOUN
inlawrev-21198	2	5	“	"	PUNCT
inlawrev-21198	2	6	ga	ga	PROPN
inlawrev-21198	2	7	”	"	PUNCT
inlawrev-21198	2	8	is	be	AUX
inlawrev-21198	2	9	used	use	VERB
inlawrev-21198	2	10	in	in	ADP
inlawrev-21198	2	11	this	this	DET
inlawrev-21198	2	12	article	article	NOUN
inlawrev-21198	2	13	,	,	PUNCT
inlawrev-21198	2	14	the	the	DET
inlawrev-21198	2	15	term	term	NOUN
inlawrev-21198	2	16	refers	refer	VERB
inlawrev-21198	2	17	only	only	ADV
inlawrev-21198	2	18	to	to	ADP
inlawrev-21198	2	19	the	the	DET
inlawrev-21198	2	20	119th	119th	ADJ
inlawrev-21198	2	21	indiana	indiana	PROPN
inlawrev-21198	2	22	general	general	PROPN
inlawrev-21198	2	23	assembly	assembly	PROPN
inlawrev-21198	2	24	.	.	PUNCT
inlawrev-21198	3	1	w	w	PROPN
inlawrev-21198	3	2	henever	henever	PROPN
inlawrev-21198	3	3	the	the	DET
inlawrev-21198	3	4	term	term	NOUN
inlawrev-21198	3	5	“	"	PUNCT
inlawrev-21198	3	6	tax	tax	NOUN
inlawrev-21198	3	7	court	court	NOUN
inlawrev-21198	3	8	”	"	PUNCT
inlawrev-21198	3	9	is	be	AUX
inlawrev-21198	3	10	referred	refer	VERB
inlawrev-21198	3	11	to	to	ADP
inlawrev-21198	3	12	,	,	PUNCT
inlawrev-21198	3	13	such	such	ADJ
inlawrev-21198	3	14	term	term	NOUN
inlawrev-21198	3	15	refers	refer	VERB
inlawrev-21198	3	16	only	only	ADV
inlawrev-21198	3	17	to	to	ADP
inlawrev-21198	3	18	the	the	DET
inlawrev-21198	3	19	indiana	indiana	PROPN
inlawrev-21198	3	20	tax	tax	NOUN
inlawrev-21198	3	21	court	court	NOUN
inlawrev-21198	3	22	.	.	PUNCT
inlawrev-21198	4	1	w	w	PROPN
inlawrev-21198	4	2	henever	henever	PROPN
inlawrev-21198	4	3	the	the	DET
inlawrev-21198	4	4	term	term	NOUN
inlawrev-21198	4	5	“	"	PUNCT
inlawrev-21198	4	6	court	court	NOUN
inlawrev-21198	4	7	of	of	ADP
inlawrev-21198	4	8	appeals	appeal	NOUN
inlawrev-21198	4	9	”	"	PUNCT
inlawrev-21198	4	10	is	be	AUX
inlawrev-21198	4	11	referred	refer	VERB
inlawrev-21198	4	12	to	to	ADP
inlawrev-21198	4	13	,	,	PUNCT
inlawrev-21198	4	14	the	the	DET
inlawrev-21198	4	15	term	term	NOUN
inlawrev-21198	4	16	refers	refer	VERB
inlawrev-21198	4	17	only	only	ADV
inlawrev-21198	4	18	to	to	ADP
inlawrev-21198	4	19	the	the	DET
inlawrev-21198	4	20	indiana	indiana	PROPN
inlawrev-21198	4	21	court	court	PROPN
inlawrev-21198	4	22	of	of	ADP
inlawrev-21198	4	23	appeals	appeal	NOUN
inlawrev-21198	4	24	.	.	PUNCT
inlawrev-21198	5	1	w	w	PROPN
inlawrev-21198	5	2	henever	henever	PROPN
inlawrev-21198	5	3	the	the	DET
inlawrev-21198	5	4	term	term	NOUN
inlawrev-21198	5	5	“	"	PUNCT
inlawrev-21198	5	6	dlgf	dlgf	NOUN
inlawrev-21198	5	7	”	"	PUNCT
inlawrev-21198	5	8	is	be	AUX
inlawrev-21198	5	9	used	use	VERB
inlawrev-21198	5	10	,	,	PUNCT
inlawrev-21198	5	11	the	the	DET
inlawrev-21198	5	12	term	term	NOUN
inlawrev-21198	5	13	refers	refer	VERB
inlawrev-21198	5	14	only	only	ADV
inlawrev-21198	5	15	to	to	ADP
inlawrev-21198	5	16	the	the	DET
inlawrev-21198	5	17	indiana	indiana	PROPN
inlawrev-21198	5	18	department	department	PROPN
inlawrev-21198	5	19	of	of	ADP
inlawrev-21198	5	20	local	local	ADJ
inlawrev-21198	5	21	government	government	NOUN
inlawrev-21198	5	22	finance	finance	NOUN
inlawrev-21198	5	23	.	.	PUNCT
inlawrev-21198	6	1	w	w	PROPN
inlawrev-21198	6	2	henever	henever	PROPN
inlawrev-21198	6	3	the	the	DET
inlawrev-21198	6	4	term	term	NOUN
inlawrev-21198	6	5	“	"	PUNCT
inlawrev-21198	6	6	ibtr	ibtr	ADJ
inlawrev-21198	6	7	”	"	PUNCT
inlawrev-21198	6	8	is	be	AUX
inlawrev-21198	6	9	used	use	VERB
inlawrev-21198	6	10	,	,	PUNCT
inlawrev-21198	6	11	the	the	DET
inlawrev-21198	6	12	term	term	NOUN
inlawrev-21198	6	13	refers	refer	VERB
inlawrev-21198	6	14	only	only	ADV
inlawrev-21198	6	15	to	to	ADP
inlawrev-21198	6	16	the	the	DET
inlawrev-21198	6	17	indiana	indiana	PROPN
inlawrev-21198	6	18	board	board	PROPN
inlawrev-21198	6	19	of	of	ADP
inlawrev-21198	6	20	tax	tax	NOUN
inlawrev-21198	6	21	review	review	NOUN
inlawrev-21198	6	22	.	.	PUNCT
inlawrev-21198	7	1	w	w	PROPN
inlawrev-21198	7	2	henever	henever	PROPN
inlawrev-21198	7	3	the	the	DET
inlawrev-21198	7	4	term	term	NOUN
inlawrev-21198	7	5	“	"	PUNCT
inlawrev-21198	7	6	d	d	PROPN
inlawrev-21198	7	7	epartm	epartm	PROPN
inlawrev-21198	7	8	ent	ent	PROPN
inlawrev-21198	7	9	”	"	PUNCT
inlawrev-21198	7	10	or	or	CCONJ
inlawrev-21198	7	11	“	"	PUNCT
inlawrev-21198	7	12	dor	dor	NOUN
inlawrev-21198	7	13	”	"	PUNCT
inlawrev-21198	7	14	is	be	AUX
inlawrev-21198	7	15	used	use	VERB
inlawrev-21198	7	16	,	,	PUNCT
inlawrev-21198	7	17	the	the	DET
inlawrev-21198	7	18	term	term	NOUN
inlawrev-21198	7	19	refers	refer	VERB
inlawrev-21198	7	20	only	only	ADV
inlawrev-21198	7	21	to	to	ADP
inlawrev-21198	7	22	the	the	DET
inlawrev-21198	7	23	indiana	indiana	PROPN
inlawrev-21198	7	24	department	department	PROPN
inlawrev-21198	7	25	of	of	ADP
inlawrev-21198	7	26	state	state	PROPN
inlawrev-21198	7	27	revenue	revenue	NOUN
inlawrev-21198	7	28	.	.	PUNCT
inlawrev-21198	8	1	w	w	PROPN
inlawrev-21198	8	2	henever	henever	PROPN
inlawrev-21198	8	3	the	the	DET
inlawrev-21198	8	4	term	term	NOUN
inlawrev-21198	8	5	“	"	PUNCT
inlawrev-21198	8	6	ic	ic	NOUN
inlawrev-21198	8	7	”	"	PUNCT
inlawrev-21198	8	8	or	or	CCONJ
inlawrev-21198	8	9	“	"	PUNCT
inlawrev-21198	8	10	indiana	indiana	PROPN
inlawrev-21198	8	11	code	code	PROPN
inlawrev-21198	8	12	”	"	PUNCT
inlawrev-21198	8	13	is	be	AUX
inlawrev-21198	8	14	used	use	VERB
inlawrev-21198	8	15	,	,	PUNCT
inlawrev-21198	8	16	the	the	DET
inlawrev-21198	8	17	term	term	NOUN
inlawrev-21198	8	18	refers	refer	VERB
inlawrev-21198	8	19	only	only	ADV
inlawrev-21198	8	20	to	to	ADP
inlawrev-21198	8	21	the	the	DET
inlawrev-21198	8	22	indiana	indiana	PROPN
inlawrev-21198	8	23	code	code	PROPN
inlawrev-21198	8	24	,	,	PUNCT
inlawrev-21198	8	25	which	which	PRON
inlawrev-21198	8	26	is	be	AUX
inlawrev-21198	8	27	in	in	ADP
inlawrev-21198	8	28	effect	effect	NOUN
inlawrev-21198	8	29	at	at	ADP
inlawrev-21198	8	30	the	the	DET
inlawrev-21198	8	31	time	time	NOUN
inlawrev-21198	8	32	of	of	ADP
inlawrev-21198	8	33	the	the	DET
inlawrev-21198	8	34	publication	publication	NOUN
inlawrev-21198	8	35	of	of	ADP
inlawrev-21198	8	36	this	this	PRON
inlawrev-21198	8	37	a	a	DET
inlawrev-21198	8	38	rticle	rticle	NOUN
inlawrev-21198	8	39	,	,	PUNCT
inlawrev-21198	8	40	unless	unless	SCONJ
inlawrev-21198	8	41	otherwise	otherwise	ADV
inlawrev-21198	8	42	explicitly	explicitly	ADV
inlawrev-21198	8	43	stated	state	VERB
inlawrev-21198	8	44	.	.	PUNCT
inlawrev-21198	9	1	w	w	PROPN
inlawrev-21198	9	2	henever	henever	PROPN
inlawrev-21198	9	3	the	the	DET
inlawrev-21198	9	4	term	term	NOUN
inlawrev-21198	9	5	“	"	PUNCT
inlawrev-21198	9	6	era	era	NOUN
inlawrev-21198	9	7	”	"	PUNCT
inlawrev-21198	9	8	is	be	AUX
inlawrev-21198	9	9	used	use	VERB
inlawrev-21198	9	10	,	,	PUNCT
inlawrev-21198	9	11	the	the	DET
inlawrev-21198	9	12	term	term	NOUN
inlawrev-21198	9	13	refers	refer	VERB
inlawrev-21198	9	14	only	only	ADV
inlawrev-21198	9	15	to	to	ADP
inlawrev-21198	9	16	an	an	DET
inlawrev-21198	9	17	indiana	indiana	PROPN
inlawrev-21198	9	18	economic	economic	ADJ
inlawrev-21198	9	19	revitalization	revitalization	NOUN
inlawrev-21198	9	20	a	a	DET
inlawrev-21198	9	21	rea	rea	PROPN
inlawrev-21198	9	22	.	.	PUNCT
inlawrev-21198	10	1	w	w	PROPN
inlawrev-21198	10	2	henever	henever	PROPN
inlawrev-21198	10	3	the	the	DET
inlawrev-21198	10	4	term	term	NOUN
inlawrev-21198	10	5	“	"	PUNCT
inlawrev-21198	10	6	cagit	cagit	ADJ
inlawrev-21198	10	7	”	"	PUNCT
inlawrev-21198	10	8	is	be	AUX
inlawrev-21198	10	9	used	use	VERB
inlawrev-21198	10	10	,	,	PUNCT
inlawrev-21198	10	11	the	the	DET
inlawrev-21198	10	12	term	term	NOUN
inlawrev-21198	10	13	refers	refer	VERB
inlawrev-21198	10	14	only	only	ADV
inlawrev-21198	10	15	to	to	ADP
inlawrev-21198	10	16	the	the	DET
inlawrev-21198	10	17	indiana	indiana	PROPN
inlawrev-21198	10	18	county	county	PROPN
inlawrev-21198	10	19	adjusted	adjust	VERB
inlawrev-21198	10	20	gross	gross	ADJ
inlawrev-21198	10	21	income	income	NOUN
inlawrev-21198	10	22	tax	tax	NOUN
inlawrev-21198	10	23	.	.	PUNCT
inlawrev-21198	11	1	w	w	PROPN
inlawrev-21198	11	2	henever	henever	PROPN
inlawrev-21198	11	3	the	the	DET
inlawrev-21198	11	4	term	term	NOUN
inlawrev-21198	11	5	“	"	PUNCT
inlawrev-21198	11	6	coit	coit	NOUN
inlawrev-21198	11	7	”	"	PUNCT
inlawrev-21198	11	8	is	be	AUX
inlawrev-21198	11	9	used	use	VERB
inlawrev-21198	11	10	,	,	PUNCT
inlawrev-21198	11	11	the	the	DET
inlawrev-21198	11	12	term	term	NOUN
inlawrev-21198	11	13	refers	refer	VERB
inlawrev-21198	11	14	only	only	ADV
inlawrev-21198	11	15	to	to	ADP
inlawrev-21198	11	16	the	the	DET
inlawrev-21198	11	17	indiana	indiana	PROPN
inlawrev-21198	11	18	county	county	PROPN
inlawrev-21198	11	19	option	option	NOUN
inlawrev-21198	11	20	income	income	NOUN
inlawrev-21198	11	21	tax	tax	NOUN
inlawrev-21198	11	22	.	.	PUNCT
inlawrev-21198	12	1	w	w	PROPN
inlawrev-21198	12	2	henever	henever	PROPN
inlawrev-21198	12	3	the	the	DET
inlawrev-21198	12	4	term	term	NOUN
inlawrev-21198	12	5	“	"	PUNCT
inlawrev-21198	12	6	loit	loit	NOUN
inlawrev-21198	12	7	”	"	PUNCT
inlawrev-21198	12	8	is	be	AUX
inlawrev-21198	12	9	used	use	VERB
inlawrev-21198	12	10	,	,	PUNCT
inlawrev-21198	12	11	the	the	DET
inlawrev-21198	12	12	term	term	NOUN
inlawrev-21198	12	13	refers	refer	VERB
inlawrev-21198	12	14	only	only	ADV
inlawrev-21198	12	15	to	to	ADP
inlawrev-21198	12	16	the	the	DET
inlawrev-21198	12	17	local	local	ADJ
inlawrev-21198	12	18	option	option	NOUN
inlawrev-21198	12	19	income	income	NOUN
inlawrev-21198	12	20	tax	tax	NOUN
inlawrev-21198	12	21	.	.	PUNCT
inlawrev-21198	13	1	w	w	PROPN
inlawrev-21198	13	2	henever	henever	PROPN
inlawrev-21198	13	3	the	the	DET
inlawrev-21198	13	4	term	term	NOUN
inlawrev-21198	13	5	“	"	PUNCT
inlawrev-21198	13	6	iedc	iedc	NOUN
inlawrev-21198	13	7	”	"	PUNCT
inlawrev-21198	13	8	is	be	AUX
inlawrev-21198	13	9	used	use	VERB
inlawrev-21198	13	10	,	,	PUNCT
inlawrev-21198	13	11	the	the	DET
inlawrev-21198	13	12	term	term	NOUN
inlawrev-21198	13	13	refers	refer	VERB
inlawrev-21198	13	14	only	only	ADV
inlawrev-21198	13	15	to	to	ADP
inlawrev-21198	13	16	the	the	DET
inlawrev-21198	13	17	indiana	indiana	PROPN
inlawrev-21198	13	18	economic	economic	PROPN
inlawrev-21198	13	19	d	d	PROPN
inlawrev-21198	13	20	evelopment	evelopment	ADJ
inlawrev-21198	13	21	corporation	corporation	NOUN
inlawrev-21198	13	22	.	.	PUNCT
inlawrev-21198	14	1	w	w	PROPN
inlawrev-21198	14	2	henever	henever	PROPN
inlawrev-21198	14	3	the	the	DET
inlawrev-21198	14	4	term	term	NOUN
inlawrev-21198	14	5	“	"	PUNCT
inlawrev-21198	14	6	cedit	cedit	NOUN
inlawrev-21198	14	7	”	"	PUNCT
inlawrev-21198	14	8	is	be	AUX
inlawrev-21198	14	9	used	use	VERB
inlawrev-21198	14	10	,	,	PUNCT
inlawrev-21198	14	11	the	the	DET
inlawrev-21198	14	12	term	term	NOUN
inlawrev-21198	14	13	refers	refer	VERB
inlawrev-21198	14	14	only	only	ADV
inlawrev-21198	14	15	to	to	ADP
inlawrev-21198	14	16	the	the	DET
inlawrev-21198	14	17	indiana	indiana	PROPN
inlawrev-21198	14	18	county	county	PROPN
inlawrev-21198	14	19	economic	economic	PROPN
inlawrev-21198	14	20	development	development	NOUN
inlawrev-21198	14	21	income	income	NOUN
inlawrev-21198	14	22	taxes	taxis	NOUN
inlawrev-21198	14	23	.	.	PUNCT
inlawrev-21198	15	1	w	w	PROPN
inlawrev-21198	15	2	henever	henever	PROPN
inlawrev-21198	15	3	the	the	DET
inlawrev-21198	15	4	term	term	NOUN
inlawrev-21198	15	5	“	"	PUNCT
inlawrev-21198	15	6	irc	irc	PROPN
inlawrev-21198	15	7	”	"	PUNCT
inlawrev-21198	15	8	or	or	CCONJ
inlawrev-21198	15	9	“	"	PUNCT
inlawrev-21198	15	10	code	code	NOUN
inlawrev-21198	15	11	”	"	PUNCT
inlawrev-21198	15	12	is	be	AUX
inlawrev-21198	15	13	used	use	VERB
inlawrev-21198	15	14	,	,	PUNCT
inlawrev-21198	15	15	the	the	DET
inlawrev-21198	15	16	term	term	NOUN
inlawrev-21198	15	17	refers	refer	VERB
inlawrev-21198	15	18	only	only	ADV
inlawrev-21198	15	19	to	to	ADP
inlawrev-21198	15	20	the	the	DET
inlawrev-21198	15	21	internal	internal	ADJ
inlawrev-21198	15	22	revenue	revenue	NOUN
inlawrev-21198	15	23	code	code	NOUN
inlawrev-21198	15	24	,	,	PUNCT
inlawrev-21198	15	25	which	which	PRON
inlawrev-21198	15	26	is	be	AUX
inlawrev-21198	15	27	in	in	ADP
inlawrev-21198	15	28	effect	effect	NOUN
inlawrev-21198	15	29	at	at	ADP
inlawrev-21198	15	30	the	the	DET
inlawrev-21198	15	31	time	time	NOUN
inlawrev-21198	15	32	of	of	ADP
inlawrev-21198	15	33	the	the	DET
inlawrev-21198	15	34	publication	publication	NOUN
inlawrev-21198	15	35	of	of	ADP
inlawrev-21198	15	36	this	this	DET
inlawrev-21198	15	37	article	article	NOUN
inlawrev-21198	15	38	.	.	PUNCT
inlawrev-21198	16	1	w	w	PROPN
inlawrev-21198	16	2	henever	henever	PROPN
inlawrev-21198	16	3	the	the	DET
inlawrev-21198	16	4	term	term	NOUN
inlawrev-21198	16	5	“	"	PUNCT
inlawrev-21198	16	6	section	section	NOUN
inlawrev-21198	16	7	”	"	PUNCT
inlawrev-21198	16	8	is	be	AUX
inlawrev-21198	16	9	used	use	VERB
inlawrev-21198	16	10	in	in	ADP
inlawrev-21198	16	11	this	this	DET
inlawrev-21198	16	12	article	article	NOUN
inlawrev-21198	16	13	,	,	PUNCT
inlawrev-21198	16	14	the	the	DET
inlawrev-21198	16	15	term	term	NOUN
inlawrev-21198	16	16	refers	refer	VERB
inlawrev-21198	16	17	only	only	ADV
inlawrev-21198	16	18	to	to	ADP
inlawrev-21198	16	19	a	a	DET
inlawrev-21198	16	20	section	section	NOUN
inlawrev-21198	16	21	of	of	ADP
inlawrev-21198	16	22	the	the	DET
inlawrev-21198	16	23	indiana	indiana	PROPN
inlawrev-21198	16	24	code	code	PROPN
inlawrev-21198	16	25	,	,	PUNCT
inlawrev-21198	16	26	unless	unless	SCONJ
inlawrev-21198	16	27	the	the	DET
inlawrev-21198	16	28	reference	reference	NOUN
inlawrev-21198	16	29	is	be	AUX
inlawrev-21198	16	30	clearly	clearly	ADV
inlawrev-21198	16	31	to	to	ADP
inlawrev-21198	16	32	the	the	DET
inlawrev-21198	16	33	internal	internal	ADJ
inlawrev-21198	16	34	revenue	revenue	NOUN
inlawrev-21198	16	35	code	code	NOUN
inlawrev-21198	16	36	.	.	PUNCT
inlawrev-21198	17	1	w	w	PROPN
inlawrev-21198	17	2	henever	henever	PROPN
inlawrev-21198	17	3	the	the	DET
inlawrev-21198	17	4	term	term	NOUN
inlawrev-21198	17	5	“	"	PUNCT
inlawrev-21198	17	6	public	public	ADJ
inlawrev-21198	17	7	law	law	NOUN
inlawrev-21198	17	8	”	"	PUNCT
inlawrev-21198	17	9	is	be	AUX
inlawrev-21198	17	10	used	use	VERB
inlawrev-21198	17	11	,	,	PUNCT
inlawrev-21198	17	12	the	the	DET
inlawrev-21198	17	13	term	term	NOUN
inlawrev-21198	17	14	only	only	ADV
inlawrev-21198	17	15	refers	refer	VERB
inlawrev-21198	17	16	to	to	ADP
inlawrev-21198	17	17	legislation	legislation	NOUN
inlawrev-21198	17	18	passed	pass	VERB
inlawrev-21198	17	19	by	by	ADP
inlawrev-21198	17	20	the	the	DET
inlawrev-21198	17	21	indiana	indiana	PROPN
inlawrev-21198	17	22	general	general	PROPN
inlawrev-21198	17	23	assembly	assembly	PROPN
inlawrev-21198	17	24	and	and	CCONJ
inlawrev-21198	17	25	assigned	assign	VERB
inlawrev-21198	17	26	a	a	DET
inlawrev-21198	17	27	public	public	ADJ
inlawrev-21198	17	28	law	law	NOUN
inlawrev-21198	17	29	number	number	NOUN
inlawrev-21198	17	30	.	.	PUNCT
inlawrev-21198	18	1	w	w	PROPN
inlawrev-21198	18	2	henever	henever	PROPN
inlawrev-21198	18	3	the	the	DET
inlawrev-21198	18	4	term	term	NOUN
inlawrev-21198	18	5	“	"	PUNCT
inlawrev-21198	18	6	ptaboa	ptaboa	NOUN
inlawrev-21198	18	7	”	"	PUNCT
inlawrev-21198	18	8	is	be	AUX
inlawrev-21198	18	9	used	use	VERB
inlawrev-21198	18	10	,	,	PUNCT
inlawrev-21198	18	11	the	the	DET
inlawrev-21198	18	12	term	term	NOUN
inlawrev-21198	18	13	refers	refer	VERB
inlawrev-21198	18	14	only	only	ADV
inlawrev-21198	18	15	to	to	ADP
inlawrev-21198	18	16	a	a	DET
inlawrev-21198	18	17	property	property	NOUN
inlawrev-21198	18	18	tax	tax	NOUN
inlawrev-21198	18	19	assessment	assessment	NOUN
inlawrev-21198	18	20	board	board	NOUN
inlawrev-21198	18	21	of	of	ADP
inlawrev-21198	18	22	appeals	appeal	NOUN
inlawrev-21198	18	23	.	.	PUNCT
inlawrev-21198	19	1	*	*	PUNCT
inlawrev-21198	19	2	thomas	thomas	PROPN
inlawrev-21198	19	3	f.	f.	PROPN
inlawrev-21198	19	4	sheehan	sheehan	PROPN
inlawrev-21198	19	5	professor	professor	PROPN
inlawrev-21198	19	6	of	of	ADP
inlawrev-21198	19	7	tax	tax	NOUN
inlawrev-21198	19	8	law	law	NOUN
inlawrev-21198	19	9	and	and	CCONJ
inlawrev-21198	19	10	policy	policy	NOUN
inlawrev-21198	19	11	,	,	PUNCT
inlawrev-21198	19	12	indiana	indiana	PROPN
inlawrev-21198	19	13	university	university	PROPN
inlawrev-21198	19	14	robert	robert	PROPN
inlawrev-21198	19	15	h.	h.	PROPN
inlawrev-21198	19	16	mckinney	mckinney	PROPN
inlawrev-21198	19	17	school	school	PROPN
inlawrev-21198	19	18	of	of	ADP
inlawrev-21198	19	19	law	law	NOUN
inlawrev-21198	19	20	.	.	PUNCT
inlawrev-21198	20	1	l.l.m	l.l.m	PROPN
inlawrev-21198	20	2	.	.	PROPN
inlawrev-21198	20	3	,	,	PUNCT
inlawrev-21198	20	4	1963	1963	NUM
inlawrev-21198	20	5	,	,	PUNCT
inlawrev-21198	20	6	new	new	PROPN
inlawrev-21198	20	7	york	york	PROPN
inlawrev-21198	20	8	university	university	PROPN
inlawrev-21198	20	9	;	;	PUNCT
inlawrev-21198	20	10	m.b.a	m.b.a	NOUN
inlawrev-21198	20	11	.	.	PROPN
inlawrev-21198	20	12	,	,	PUNCT
inlawrev-21198	20	13	j.d	j.d	PROPN
inlawrev-21198	20	14	.	.	PROPN
inlawrev-21198	20	15	,	,	PUNCT
inlawrev-21198	20	16	1959	1959	NUM
inlawrev-21198	20	17	,	,	PUNCT
inlawrev-21198	20	18	university	university	NOUN
inlawrev-21198	20	19	of	of	ADP
inlawrev-21198	20	20	michigan	michigan	PROPN
inlawrev-21198	20	21	;	;	PUNCT
inlawrev-21198	20	22	b.a	b.a	PROPN
inlawrev-21198	20	23	.	.	PROPN
inlawrev-21198	20	24	,	,	PUNCT
inlawrev-21198	20	25	1956	1956	NUM
inlawrev-21198	20	26	,	,	PUNCT
inlawrev-21198	20	27	beloit	beloit	NOUN
inlawrev-21198	20	28	college	college	NOUN
inlawrev-21198	20	29	.	.	PUNCT
inlawrev-21198	21	1	*	*	PUNCT
inlawrev-21198	21	2	*	*	PUNCT
inlawrev-21198	21	3	associate	associate	ADJ
inlawrev-21198	21	4	professor	professor	NOUN
inlawrev-21198	21	5	of	of	ADP
inlawrev-21198	21	6	business	business	NOUN
inlawrev-21198	21	7	law	law	NOUN
inlawrev-21198	21	8	,	,	PUNCT
inlawrev-21198	21	9	butler	butler	PROPN
inlawrev-21198	21	10	university	university	PROPN
inlawrev-21198	21	11	andre	andre	PROPN
inlawrev-21198	21	12	b.	b.	PROPN
inlawrev-21198	21	13	lacy	lacy	PROPN
inlawrev-21198	21	14	school	school	NOUN
inlawrev-21198	21	15	of	of	ADP
inlawrev-21198	21	16	business	business	NOUN
inlawrev-21198	21	17	.	.	PUNCT
inlawrev-21198	22	1	j.d	j.d	PROPN
inlawrev-21198	22	2	.	.	PROPN
inlawrev-21198	22	3	,	,	PUNCT
inlawrev-21198	22	4	2006	2006	NUM
inlawrev-21198	22	5	,	,	PUNCT
inlawrev-21198	22	6	university	university	PROPN
inlawrev-21198	22	7	of	of	ADP
inlawrev-21198	22	8	houston	houston	PROPN
inlawrev-21198	22	9	law	law	NOUN
inlawrev-21198	22	10	center	center	NOUN
inlawrev-21198	22	11	;	;	PUNCT
inlawrev-21198	22	12	m.p.a	m.p.a	NOUN
inlawrev-21198	22	13	.	.	PUNCT
inlawrev-21198	22	14	,	,	PUNCT
inlawrev-21198	22	15	1999	1999	NUM
inlawrev-21198	22	16	,	,	PUNCT
inlawrev-21198	22	17	university	university	NOUN
inlawrev-21198	22	18	of	of	ADP
inlawrev-21198	22	19	texas	texas	PROPN
inlawrev-21198	22	20	at	at	ADP
inlawrev-21198	22	21	austin	austin	PROPN
inlawrev-21198	22	22	;	;	PUNCT
inlawrev-21198	22	23	m.s	m.s	PROPN
inlawrev-21198	22	24	.	.	PROPN
inlawrev-21198	22	25	,	,	PUNCT
inlawrev-21198	22	26	1993	1993	NUM
inlawrev-21198	22	27	,	,	PUNCT
inlawrev-21198	22	28	university	university	NOUN
inlawrev-21198	22	29	of	of	ADP
inlawrev-21198	22	30	chicago	chicago	PROPN
inlawrev-21198	22	31	;	;	PUNCT
inlawrev-21198	22	32	b.a	b.a	PROPN
inlawrev-21198	22	33	.	.	PROPN
inlawrev-21198	22	34	,	,	PUNCT
inlawrev-21198	22	35	1992	1992	NUM
inlawrev-21198	22	36	,	,	PUNCT
inlawrev-21198	22	37	augustana	augustana	PROPN
inlawrev-21198	22	38	college	college	PROPN
inlawrev-21198	22	39	.	.	PUNCT
inlawrev-21198	23	1	*	*	PUNCT
inlawrev-21198	23	2	*	*	PUNCT
inlawrev-21198	23	3	*	*	PUNCT
inlawrev-21198	23	4	j.d	j.d	PROPN
inlawrev-21198	23	5	.	.	PROPN
inlawrev-21198	23	6	,	,	PUNCT
inlawrev-21198	23	7	2015	2015	NUM
inlawrev-21198	23	8	,	,	PUNCT
inlawrev-21198	23	9	indiana	indiana	PROPN
inlawrev-21198	23	10	university	university	PROPN
inlawrev-21198	23	11	robert	robert	PROPN
inlawrev-21198	23	12	h.	h.	PROPN
inlawrev-21198	23	13	mckinney	mckinney	PROPN
inlawrev-21198	23	14	school	school	PROPN
inlawrev-21198	23	15	of	of	ADP
inlawrev-21198	23	16	law	law	NOUN
inlawrev-21198	23	17	;	;	PUNCT
inlawrev-21198	23	18	b.b.a	b.b.a	NOUN
inlawrev-21198	23	19	.	.	PROPN
inlawrev-21198	23	20	,	,	PUNCT
inlawrev-21198	23	21	2010	2010	NUM
inlawrev-21198	23	22	,	,	PUNCT
inlawrev-21198	23	23	university	university	NOUN
inlawrev-21198	23	24	of	of	ADP
inlawrev-21198	23	25	michigan	michigan	PROPN
inlawrev-21198	23	26	.	.	PUNCT
inlawrev-21198	24	1	http://dx.doi.org/10.18060/4806.01125	http://dx.doi.org/10.18060/4806.01125	NOUN
inlawrev-21198	24	2	1236	1236	NUM
inlawrev-21198	24	3	indiana	indiana	PROPN
inlawrev-21198	24	4	law	law	PROPN
inlawrev-21198	24	5	review	review	NOUN
inlawrev-21198	25	1	[	[	X
inlawrev-21198	25	2	vol	vol	NOUN
inlawrev-21198	25	3	.	.	PUNCT
inlawrev-21198	25	4	49:1235	49:1235	NUM
inlawrev-21198	25	5	i.	i.	PROPN
inlawrev-21198	25	6	indiana	indiana	PROPN
inlawrev-21198	25	7	g	g	PROPN
inlawrev-21198	25	8	eneral	eneral	PROPN
inlawrev-21198	25	9	a	a	DET
inlawrev-21198	25	10	ssem	ssem	NOUN
inlawrev-21198	26	1	bly	bly	ADV
inlawrev-21198	26	2	legislation	legislation	NOUN
inlawrev-21198	26	3	m	m	VERB
inlawrev-21198	26	4	ore	ore	NOUN
inlawrev-21198	26	5	than	than	SCONJ
inlawrev-21198	26	6	forty	forty	NUM
inlawrev-21198	26	7	of	of	ADP
inlawrev-21198	26	8	the	the	DET
inlawrev-21198	26	9	259	259	NUM
inlawrev-21198	26	10	public	public	ADJ
inlawrev-21198	26	11	laws	law	NOUN
inlawrev-21198	26	12	passed	pass	VERB
inlawrev-21198	26	13	by	by	ADP
inlawrev-21198	26	14	the	the	DET
inlawrev-21198	26	15	119th	119th	ADJ
inlawrev-21198	26	16	general	general	ADJ
inlawrev-21198	26	17	assembly	assembly	NOUN
inlawrev-21198	26	18	in	in	ADP
inlawrev-21198	26	19	2015	2015	NUM
inlawrev-21198	26	20	dealt	deal	VERB
inlawrev-21198	26	21	with	with	ADP
inlawrev-21198	26	22	various	various	ADJ
inlawrev-21198	26	23	aspects	aspect	NOUN
inlawrev-21198	26	24	of	of	ADP
inlawrev-21198	26	25	state	state	NOUN
inlawrev-21198	26	26	and	and	CCONJ
inlawrev-21198	26	27	local	local	ADJ
inlawrev-21198	26	28	taxation	taxation	NOUN
inlawrev-21198	26	29	.	.	PUNCT
inlawrev-21198	27	1	given	give	VERB
inlawrev-21198	27	2	that	that	DET
inlawrev-21198	27	3	high	high	ADJ
inlawrev-21198	27	4	level	level	NOUN
inlawrev-21198	27	5	of	of	ADP
inlawrev-21198	27	6	activity	activity	NOUN
inlawrev-21198	27	7	,	,	PUNCT
inlawrev-21198	27	8	it	it	PRON
inlawrev-21198	27	9	should	should	AUX
inlawrev-21198	27	10	com	com	VERB
inlawrev-21198	27	11	e	e	NOUN
inlawrev-21198	27	12	as	as	ADP
inlawrev-21198	27	13	no	no	DET
inlawrev-21198	27	14	surprise	surprise	NOUN
inlawrev-21198	27	15	that	that	SCONJ
inlawrev-21198	27	16	many	many	ADJ
inlawrev-21198	27	17	of	of	ADP
inlawrev-21198	27	18	changes	change	NOUN
inlawrev-21198	27	19	were	be	AUX
inlawrev-21198	27	20	fairly	fairly	ADV
inlawrev-21198	27	21	routine	routine	ADJ
inlawrev-21198	27	22	.	.	PUNCT
inlawrev-21198	28	1	that	that	PRON
inlawrev-21198	28	2	said	say	VERB
inlawrev-21198	28	3	,	,	PUNCT
inlawrev-21198	28	4	the	the	DET
inlawrev-21198	28	5	ga	ga	PROPN
inlawrev-21198	28	6	made	make	VERB
inlawrev-21198	28	7	major	major	ADJ
inlawrev-21198	28	8	revisions	revision	NOUN
inlawrev-21198	28	9	to	to	ADP
inlawrev-21198	28	10	indiana	indiana	PROPN
inlawrev-21198	28	11	’s	’s	PART
inlawrev-21198	28	12	local	local	ADJ
inlawrev-21198	28	13	taxation	taxation	NOUN
inlawrev-21198	28	14	regime	regime	NOUN
inlawrev-21198	28	15	,	,	PUNCT
inlawrev-21198	28	16	its	its	PRON
inlawrev-21198	28	17	income	income	NOUN
inlawrev-21198	28	18	taxes	taxis	NOUN
inlawrev-21198	28	19	,	,	PUNCT
inlawrev-21198	28	20	and	and	CCONJ
inlawrev-21198	28	21	its	its	PRON
inlawrev-21198	28	22	approach	approach	NOUN
inlawrev-21198	28	23	to	to	ADP
inlawrev-21198	28	24	taxing	tax	VERB
inlawrev-21198	28	25	internet	internet	NOUN
inlawrev-21198	28	26	access	access	NOUN
inlawrev-21198	28	27	.	.	PUNCT
inlawrev-21198	29	1	this	this	DET
inlawrev-21198	29	2	part	part	NOUN
inlawrev-21198	29	3	discusses	discuss	VERB
inlawrev-21198	29	4	those	those	DET
inlawrev-21198	29	5	revisions	revision	NOUN
inlawrev-21198	29	6	and	and	CCONJ
inlawrev-21198	29	7	highlights	highlight	NOUN
inlawrev-21198	29	8	the	the	DET
inlawrev-21198	29	9	majority	majority	NOUN
inlawrev-21198	29	10	of	of	ADP
inlawrev-21198	29	11	the	the	DET
inlawrev-21198	29	12	g	g	PROPN
inlawrev-21198	29	13	a	a	DET
inlawrev-21198	29	14	’s	’s	ADJ
inlawrev-21198	29	15	changes	change	NOUN
inlawrev-21198	29	16	from	from	ADP
inlawrev-21198	29	17	2015	2015	NUM
inlawrev-21198	29	18	in	in	ADP
inlawrev-21198	29	19	the	the	DET
inlawrev-21198	29	20	areas	area	NOUN
inlawrev-21198	29	21	of	of	ADP
inlawrev-21198	29	22	property	property	NOUN
inlawrev-21198	29	23	taxes	taxis	NOUN
inlawrev-21198	29	24	,	,	PUNCT
inlawrev-21198	29	25	state	state	NOUN
inlawrev-21198	29	26	gross	gross	ADJ
inlawrev-21198	29	27	retail	retail	NOUN
inlawrev-21198	29	28	and	and	CCONJ
inlawrev-21198	29	29	use	use	VERB
inlawrev-21198	29	30	taxes	taxis	NOUN
inlawrev-21198	29	31	,	,	PUNCT
inlawrev-21198	29	32	state	state	NOUN
inlawrev-21198	29	33	income	income	NOUN
inlawrev-21198	29	34	taxes	taxis	NOUN
inlawrev-21198	29	35	,	,	PUNCT
inlawrev-21198	29	36	excise	excise	NOUN
inlawrev-21198	29	37	taxes	taxis	NOUN
inlawrev-21198	29	38	,	,	PUNCT
inlawrev-21198	29	39	tax	tax	NOUN
inlawrev-21198	29	40	administration	administration	NOUN
inlawrev-21198	29	41	matters	matter	VERB
inlawrev-21198	29	42	,	,	PUNCT
inlawrev-21198	29	43	and	and	CCONJ
inlawrev-21198	29	44	internet	internet	NOUN
inlawrev-21198	29	45	taxation	taxation	NOUN
inlawrev-21198	29	46	.	.	PUNCT
inlawrev-21198	30	1	a.	a.	NOUN
inlawrev-21198	30	2	property	property	NOUN
inlawrev-21198	30	3	taxes	taxis	NOUN
inlawrev-21198	30	4	as	as	SCONJ
inlawrev-21198	30	5	has	have	AUX
inlawrev-21198	30	6	been	be	AUX
inlawrev-21198	30	7	the	the	DET
inlawrev-21198	30	8	case	case	NOUN
inlawrev-21198	30	9	in	in	ADP
inlawrev-21198	30	10	recent	recent	ADJ
inlawrev-21198	30	11	years	year	NOUN
inlawrev-21198	30	12	,	,	PUNCT
inlawrev-21198	30	13	when	when	SCONJ
inlawrev-21198	30	14	measured	measure	VERB
inlawrev-21198	30	15	by	by	ADP
inlawrev-21198	30	16	volume	volume	NOUN
inlawrev-21198	30	17	,	,	PUNCT
inlawrev-21198	30	18	property	property	NOUN
inlawrev-21198	30	19	tax	tax	NOUN
inlawrev-21198	30	20	legislation	legislation	NOUN
inlawrev-21198	30	21	represented	represent	VERB
inlawrev-21198	30	22	the	the	DET
inlawrev-21198	30	23	lion	lion	NOUN
inlawrev-21198	30	24	’s	’s	PART
inlawrev-21198	30	25	share	share	NOUN
inlawrev-21198	30	26	of	of	ADP
inlawrev-21198	30	27	the	the	DET
inlawrev-21198	30	28	ga	ga	PROPN
inlawrev-21198	30	29	’s	’s	PART
inlawrev-21198	30	30	tax	tax	NOUN
inlawrev-21198	30	31	-	-	PUNCT
inlawrev-21198	30	32	related	relate	VERB
inlawrev-21198	30	33	activity	activity	NOUN
inlawrev-21198	30	34	in	in	ADP
inlawrev-21198	30	35	2015	2015	NUM
inlawrev-21198	30	36	.	.	PUNCT
inlawrev-21198	31	1	a	a	DET
inlawrev-21198	31	2	surprising	surprising	ADJ
inlawrev-21198	31	3	amount	amount	NOUN
inlawrev-21198	31	4	of	of	ADP
inlawrev-21198	31	5	that	that	DET
inlawrev-21198	31	6	work	work	NOUN
inlawrev-21198	31	7	dealt	deal	VERB
inlawrev-21198	31	8	with	with	ADP
inlawrev-21198	31	9	housekeeping	housekeeping	NOUN
inlawrev-21198	31	10	,	,	PUNCT
inlawrev-21198	31	11	filing	filing	NOUN
inlawrev-21198	31	12	deadlines,1	deadlines,1	NOUN
inlawrev-21198	31	13	2	2	NUM
inlawrev-21198	31	14	routine	routine	ADJ
inlawrev-21198	31	15	updates	update	NOUN
inlawrev-21198	31	16	,	,	PUNCT
inlawrev-21198	31	17	geographically	geographically	ADV
inlawrev-21198	31	18	-	-	PUNCT
inlawrev-21198	31	19	targeted	target	VERB
inlawrev-21198	31	20	measures	measure	NOUN
inlawrev-21198	31	21	,	,	PUNCT
inlawrev-21198	31	22	taxpayer	taxpayer	NOUN
inlawrev-21198	31	23	-	-	PUNCT
inlawrev-21198	31	24	specific	specific	ADJ
inlawrev-21198	31	25	relief,3	relief,3	NOUN
inlawrev-21198	31	26	4	4	NUM
inlawrev-21198	31	27	5	5	NUM
inlawrev-21198	31	28	property	property	NOUN
inlawrev-21198	31	29	-	-	PUNCT
inlawrev-21198	31	30	transfer	transfer	NOUN
inlawrev-21198	31	31	procedures	procedure	NOUN
inlawrev-21198	31	32	,	,	PUNCT
inlawrev-21198	31	33	and	and	CCONJ
inlawrev-21198	31	34	voiding	void	VERB
inlawrev-21198	31	35	various	various	ADJ
inlawrev-21198	31	36	dlgf	dlgf	NOUN
inlawrev-21198	31	37	rules	rule	NOUN
inlawrev-21198	31	38	.	.	PUNCT
inlawrev-21198	32	1	other	other	ADJ
inlawrev-21198	32	2	changes,6	changes,6	ADJ
inlawrev-21198	32	3	7	7	NUM
inlawrev-21198	32	4	1	1	NUM
inlawrev-21198	32	5	.	.	PUNCT
inlawrev-21198	33	1	see	see	VERB
inlawrev-21198	33	2	,	,	PUNCT
inlawrev-21198	33	3	e.g.	e.g.	ADV
inlawrev-21198	33	4	,	,	PUNCT
inlawrev-21198	33	5	pub	pub	NOUN
inlawrev-21198	33	6	.	.	PUNCT
inlawrev-21198	34	1	l.	l.	PROPN
inlawrev-21198	34	2	no	no	INTJ
inlawrev-21198	34	3	.	.	PROPN
inlawrev-21198	35	1	5	5	NUM
inlawrev-21198	35	2	-	-	SYM
inlawrev-21198	35	3	2015	2015	NUM
inlawrev-21198	35	4	,	,	PUNCT
inlawrev-21198	35	5	§	§	PROPN
inlawrev-21198	35	6	13	13	NUM
inlawrev-21198	35	7	,	,	PUNCT
inlawrev-21198	35	8	2015	2015	NUM
inlawrev-21198	35	9	ind	ind	NOUN
inlawrev-21198	35	10	.	.	PUNCT
inlawrev-21198	36	1	acts	act	VERB
inlawrev-21198	36	2	10	10	NUM
inlawrev-21198	36	3	,	,	PUNCT
inlawrev-21198	36	4	28	28	NUM
inlawrev-21198	36	5	-	-	SYM
inlawrev-21198	36	6	34	34	NUM
inlawrev-21198	36	7	(	(	PUNCT
inlawrev-21198	36	8	amending	amend	VERB
inlawrev-21198	36	9	ind	ind	NOUN
inlawrev-21198	36	10	.	.	PUNCT
inlawrev-21198	37	1	code	code	PROPN
inlawrev-21198	37	2	§	§	PROPN
inlawrev-21198	37	3	61.1	61.1	NUM
inlawrev-21198	37	4	-	-	SYM
inlawrev-21198	37	5	22	22	NUM
inlawrev-21198	37	6	-	-	SYM
inlawrev-21198	37	7	8.1	8.1	NUM
inlawrev-21198	37	8	to	to	PART
inlawrev-21198	37	9	remove	remove	VERB
inlawrev-21198	37	10	the	the	DET
inlawrev-21198	37	11	hyphens	hyphen	NOUN
inlawrev-21198	37	12	from	from	ADP
inlawrev-21198	37	13	“	"	PUNCT
inlawrev-21198	37	14	black	black	ADJ
inlawrev-21198	37	15	-	-	PUNCT
inlawrev-21198	37	16	and	and	CCONJ
inlawrev-21198	37	17	-	-	PUNCT
inlawrev-21198	37	18	white	white	ADJ
inlawrev-21198	37	19	”	"	PUNCT
inlawrev-21198	37	20	and	and	CCONJ
inlawrev-21198	37	21	to	to	ADP
inlawrev-21198	37	22	delete	delete	ADJ
inlawrev-21198	37	23	subdivision	subdivision	NOUN
inlawrev-21198	37	24	(	(	PUNCT
inlawrev-21198	37	25	b)(9	b)(9	PROPN
inlawrev-21198	37	26	)	)	PUNCT
inlawrev-21198	37	27	,	,	PUNCT
inlawrev-21198	37	28	which	which	PRON
inlawrev-21198	37	29	expired	expire	VERB
inlawrev-21198	37	30	on	on	ADP
inlawrev-21198	37	31	january	january	PROPN
inlawrev-21198	37	32	1	1	NUM
inlawrev-21198	37	33	,	,	PUNCT
inlawrev-21198	37	34	2015	2015	NUM
inlawrev-21198	37	35	)	)	PUNCT
inlawrev-21198	37	36	;	;	PUNCT
inlawrev-21198	38	1	pub	pub	NOUN
inlawrev-21198	38	2	.	.	PUNCT
inlawrev-21198	39	1	l.	l.	PROPN
inlawrev-21198	39	2	no	no	INTJ
inlawrev-21198	39	3	.	.	NOUN
inlawrev-21198	40	1	251	251	NUM
inlawrev-21198	40	2	-	-	SYM
inlawrev-21198	40	3	2015	2015	NUM
inlawrev-21198	40	4	,	,	PUNCT
inlawrev-21198	40	5	§	§	PROPN
inlawrev-21198	40	6	32	32	NUM
inlawrev-21198	40	7	,	,	PUNCT
inlawrev-21198	40	8	2015	2015	NUM
inlawrev-21198	40	9	ind	ind	NOUN
inlawrev-21198	40	10	.	.	PUNCT
inlawrev-21198	41	1	acts	act	VERB
inlawrev-21198	41	2	4125	4125	NUM
inlawrev-21198	41	3	,	,	PUNCT
inlawrev-21198	41	4	4171	4171	NUM
inlawrev-21198	41	5	-	-	SYM
inlawrev-21198	41	6	72	72	NUM
inlawrev-21198	41	7	(	(	PUNCT
inlawrev-21198	41	8	repealing	repeal	VERB
inlawrev-21198	41	9	ind	ind	NOUN
inlawrev-21198	41	10	.	.	PUNCT
inlawrev-21198	42	1	code	code	PROPN
inlawrev-21198	42	2	§	§	PROPN
inlawrev-21198	42	3	6	6	NUM
inlawrev-21198	42	4	-	-	SYM
inlawrev-21198	42	5	1.1	1.1	NUM
inlawrev-21198	42	6	-	-	PUNCT
inlawrev-21198	42	7	37	37	NUM
inlawrev-21198	42	8	-	-	SYM
inlawrev-21198	42	9	10.1	10.1	NUM
inlawrev-21198	42	10	,	,	PUNCT
inlawrev-21198	42	11	which	which	PRON
inlawrev-21198	42	12	permitted	permit	VERB
inlawrev-21198	42	13	a	a	DET
inlawrev-21198	42	14	county	county	NOUN
inlawrev-21198	42	15	fiscal	fiscal	ADJ
inlawrev-21198	42	16	board	board	NOUN
inlawrev-21198	42	17	to	to	PART
inlawrev-21198	42	18	adopt	adopt	VERB
inlawrev-21198	42	19	an	an	DET
inlawrev-21198	42	20	ordinance	ordinance	NOUN
inlawrev-21198	42	21	that	that	PRON
inlawrev-21198	42	22	only	only	ADV
inlawrev-21198	42	23	applied	apply	VERB
inlawrev-21198	42	24	from	from	ADP
inlawrev-21198	42	25	july	july	PROPN
inlawrev-21198	42	26	1	1	NUM
inlawrev-21198	42	27	,	,	PUNCT
inlawrev-21198	42	28	2012	2012	NUM
inlawrev-21198	42	29	to	to	ADP
inlawrev-21198	42	30	june	june	PROPN
inlawrev-21198	42	31	30	30	NUM
inlawrev-21198	42	32	,	,	PUNCT
inlawrev-21198	42	33	2013	2013	NUM
inlawrev-21198	42	34	)	)	PUNCT
inlawrev-21198	42	35	.	.	PUNCT
inlawrev-21198	43	1	2	2	X
inlawrev-21198	43	2	.	.	X
inlawrev-21198	43	3	see	see	VERB
inlawrev-21198	43	4	,	,	PUNCT
inlawrev-21198	43	5	e.g.	e.g.	ADV
inlawrev-21198	43	6	,	,	PUNCT
inlawrev-21198	43	7	pub	pub	NOUN
inlawrev-21198	43	8	.	.	PUNCT
inlawrev-21198	44	1	l.	l.	PROPN
inlawrev-21198	44	2	no	no	INTJ
inlawrev-21198	44	3	.	.	PROPN
inlawrev-21198	45	1	245	245	NUM
inlawrev-21198	45	2	-	-	SYM
inlawrev-21198	45	3	2015	2015	NUM
inlawrev-21198	45	4	,	,	PUNCT
inlawrev-21198	45	5	§	§	PROPN
inlawrev-21198	45	6	§	§	PROPN
inlawrev-21198	45	7	16	16	NUM
inlawrev-21198	45	8	-	-	SYM
inlawrev-21198	45	9	18	18	NUM
inlawrev-21198	45	10	,	,	PUNCT
inlawrev-21198	45	11	2015	2015	NUM
inlawrev-21198	45	12	ind	ind	NOUN
inlawrev-21198	45	13	.	.	PUNCT
inlawrev-21198	46	1	acts	act	VERB
inlawrev-21198	46	2	3874	3874	NUM
inlawrev-21198	46	3	,	,	PUNCT
inlawrev-21198	46	4	3903	3903	NUM
inlawrev-21198	46	5	-	-	SYM
inlawrev-21198	46	6	07	07	NUM
inlawrev-21198	46	7	(	(	PUNCT
inlawrev-21198	46	8	amending	amend	VERB
inlawrev-21198	46	9	ind	ind	NOUN
inlawrev-21198	46	10	.	.	PUNCT
inlawrev-21198	47	1	code	code	PROPN
inlawrev-21198	47	2	§	§	PROPN
inlawrev-21198	47	3	§	§	PROPN
inlawrev-21198	47	4	6	6	NUM
inlawrev-21198	47	5	-	-	SYM
inlawrev-21198	47	6	1.1	1.1	NUM
inlawrev-21198	47	7	-	-	PUNCT
inlawrev-21198	47	8	40	40	NUM
inlawrev-21198	47	9	-	-	SYM
inlawrev-21198	47	10	11	11	NUM
inlawrev-21198	47	11	,	,	PUNCT
inlawrev-21198	47	12	-42	-42	PUNCT
inlawrev-21198	47	13	-	-	SYM
inlawrev-21198	47	14	27	27	NUM
inlawrev-21198	47	15	,	,	PUNCT
inlawrev-21198	47	16	and	and	CCONJ
inlawrev-21198	47	17	-44	-44	NUM
inlawrev-21198	47	18	-	-	SYM
inlawrev-21198	47	19	6	6	NUM
inlawrev-21198	47	20	to	to	PART
inlawrev-21198	47	21	change	change	VERB
inlawrev-21198	47	22	the	the	DET
inlawrev-21198	47	23	start	start	NOUN
inlawrev-21198	47	24	of	of	ADP
inlawrev-21198	47	25	the	the	DET
inlawrev-21198	47	26	window	window	NOUN
inlawrev-21198	47	27	for	for	ADP
inlawrev-21198	47	28	filing	filing	NOUN
inlawrev-21198	47	29	applications	application	NOUN
inlawrev-21198	47	30	for	for	ADP
inlawrev-21198	47	31	the	the	DET
inlawrev-21198	47	32	manufacturing	manufacturing	NOUN
inlawrev-21198	47	33	equipment	equipment	NOUN
inlawrev-21198	47	34	deduction	deduction	NOUN
inlawrev-21198	47	35	,	,	PUNCT
inlawrev-21198	47	36	the	the	DET
inlawrev-21198	47	37	brownfield	brownfield	NOUN
inlawrev-21198	47	38	revitalization	revitalization	NOUN
inlawrev-21198	47	39	deduction	deduction	NOUN
inlawrev-21198	47	40	,	,	PUNCT
inlawrev-21198	47	41	and	and	CCONJ
inlawrev-21198	47	42	the	the	DET
inlawrev-21198	47	43	deduction	deduction	NOUN
inlawrev-21198	47	44	for	for	ADP
inlawrev-21198	47	45	purchases	purchase	NOUN
inlawrev-21198	47	46	of	of	ADP
inlawrev-21198	47	47	investment	investment	NOUN
inlawrev-21198	47	48	property	property	NOUN
inlawrev-21198	47	49	by	by	ADP
inlawrev-21198	47	50	manufacturers	manufacturer	NOUN
inlawrev-21198	47	51	of	of	ADP
inlawrev-21198	47	52	recycled	recycled	ADJ
inlawrev-21198	47	53	components	component	NOUN
inlawrev-21198	47	54	from	from	ADP
inlawrev-21198	47	55	march	march	PROPN
inlawrev-21198	47	56	1	1	NUM
inlawrev-21198	47	57	to	to	ADP
inlawrev-21198	47	58	march	march	PROPN
inlawrev-21198	47	59	10	10	NUM
inlawrev-21198	47	60	)	)	PUNCT
inlawrev-21198	47	61	.	.	PUNCT
inlawrev-21198	48	1	3	3	X
inlawrev-21198	48	2	.	.	X
inlawrev-21198	48	3	see	see	VERB
inlawrev-21198	48	4	,	,	PUNCT
inlawrev-21198	48	5	e.g.	e.g.	ADV
inlawrev-21198	48	6	,	,	PUNCT
inlawrev-21198	48	7	pub	pub	NOUN
inlawrev-21198	48	8	.	.	PUNCT
inlawrev-21198	49	1	l.	l.	PROPN
inlawrev-21198	49	2	no	no	INTJ
inlawrev-21198	49	3	.	.	PROPN
inlawrev-21198	50	1	117	117	NUM
inlawrev-21198	50	2	-	-	SYM
inlawrev-21198	50	3	2015	2015	NUM
inlawrev-21198	50	4	,	,	PUNCT
inlawrev-21198	50	5	§	§	PROPN
inlawrev-21198	50	6	3	3	NUM
inlawrev-21198	50	7	,	,	PUNCT
inlawrev-21198	50	8	2015	2015	NUM
inlawrev-21198	50	9	ind	ind	NOUN
inlawrev-21198	50	10	.	.	PUNCT
inlawrev-21198	51	1	acts	act	VERB
inlawrev-21198	51	2	879	879	NUM
inlawrev-21198	51	3	,	,	PUNCT
inlawrev-21198	51	4	892	892	NUM
inlawrev-21198	51	5	-	-	SYM
inlawrev-21198	51	6	94	94	NUM
inlawrev-21198	51	7	(	(	PUNCT
inlawrev-21198	51	8	amending	amend	VERB
inlawrev-21198	51	9	ind	ind	NOUN
inlawrev-21198	51	10	.	.	PUNCT
inlawrev-21198	52	1	code	code	PROPN
inlawrev-21198	52	2	§	§	PROPN
inlawrev-21198	52	3	6	6	NUM
inlawrev-21198	52	4	-	-	SYM
inlawrev-21198	52	5	1.1	1.1	NUM
inlawrev-21198	52	6	-	-	NUM
inlawrev-21198	52	7	18.5	18.5	NUM
inlawrev-21198	52	8	-	-	SYM
inlawrev-21198	52	9	10	10	NUM
inlawrev-21198	52	10	to	to	PART
inlawrev-21198	52	11	replace	replace	VERB
inlawrev-21198	52	12	“	"	PUNCT
inlawrev-21198	52	13	mental	mental	ADJ
inlawrev-21198	52	14	retardation	retardation	NOUN
inlawrev-21198	52	15	”	"	PUNCT
inlawrev-21198	52	16	with	with	ADP
inlawrev-21198	52	17	“	"	PUNCT
inlawrev-21198	52	18	intellectual	intellectual	ADJ
inlawrev-21198	52	19	disability	disability	NOUN
inlawrev-21198	52	20	”	"	PUNCT
inlawrev-21198	52	21	when	when	SCONJ
inlawrev-21198	52	22	referring	refer	VERB
inlawrev-21198	52	23	to	to	ADP
inlawrev-21198	52	24	“	"	PUNCT
inlawrev-21198	52	25	community	community	NOUN
inlawrev-21198	52	26	mental	mental	ADJ
inlawrev-21198	52	27	retardation	retardation	NOUN
inlawrev-21198	52	28	centers	center	NOUN
inlawrev-21198	52	29	”	"	PUNCT
inlawrev-21198	52	30	)	)	PUNCT
inlawrev-21198	52	31	.	.	PUNCT
inlawrev-21198	53	1	4	4	X
inlawrev-21198	53	2	.	.	X
inlawrev-21198	53	3	see	see	VERB
inlawrev-21198	53	4	,	,	PUNCT
inlawrev-21198	53	5	e.g.	e.g.	ADV
inlawrev-21198	53	6	,	,	PUNCT
inlawrev-21198	53	7	pub	pub	NOUN
inlawrev-21198	53	8	.	.	PUNCT
inlawrev-21198	54	1	l.	l.	PROPN
inlawrev-21198	54	2	no	no	INTJ
inlawrev-21198	54	3	.	.	PROPN
inlawrev-21198	55	1	242	242	NUM
inlawrev-21198	55	2	-	-	SYM
inlawrev-21198	55	3	2015	2015	NUM
inlawrev-21198	55	4	,	,	PUNCT
inlawrev-21198	55	5	§	§	PROPN
inlawrev-21198	55	6	3	3	NUM
inlawrev-21198	55	7	,	,	PUNCT
inlawrev-21198	55	8	2015	2015	NUM
inlawrev-21198	55	9	ind	ind	NOUN
inlawrev-21198	55	10	.	.	PUNCT
inlawrev-21198	56	1	acts	act	VERB
inlawrev-21198	56	2	3704	3704	NUM
inlawrev-21198	56	3	,	,	PUNCT
inlawrev-21198	56	4	3705	3705	NUM
inlawrev-21198	56	5	-	-	SYM
inlawrev-21198	56	6	06	06	NUM
inlawrev-21198	56	7	(	(	PUNCT
inlawrev-21198	56	8	codified	codify	VERB
inlawrev-21198	56	9	at	at	ADP
inlawrev-21198	56	10	ind	ind	PROPN
inlawrev-21198	56	11	.	.	PUNCT
inlawrev-21198	57	1	code	code	PROPN
inlawrev-21198	57	2	§	§	PROPN
inlawrev-21198	57	3	6	6	NUM
inlawrev-21198	57	4	-	-	SYM
inlawrev-21198	57	5	1.1	1.1	NUM
inlawrev-21198	57	6	-	-	NUM
inlawrev-21198	57	7	18.5	18.5	NUM
inlawrev-21198	57	8	-	-	PUNCT
inlawrev-21198	57	9	22.3	22.3	NUM
inlawrev-21198	57	10	to	to	PART
inlawrev-21198	57	11	deal	deal	VERB
inlawrev-21198	57	12	with	with	ADP
inlawrev-21198	57	13	unique	unique	ADJ
inlawrev-21198	57	14	circumstances	circumstance	NOUN
inlawrev-21198	57	15	affecting	affect	VERB
inlawrev-21198	57	16	only	only	ADJ
inlawrev-21198	57	17	brown	brown	ADJ
inlawrev-21198	57	18	county	county	NOUN
inlawrev-21198	57	19	)	)	PUNCT
inlawrev-21198	57	20	.	.	PUNCT
inlawrev-21198	58	1	5	5	X
inlawrev-21198	58	2	.	.	X
inlawrev-21198	58	3	see	see	VERB
inlawrev-21198	58	4	,	,	PUNCT
inlawrev-21198	58	5	e.g.	e.g.	ADV
inlawrev-21198	58	6	,	,	PUNCT
inlawrev-21198	58	7	pub	pub	NOUN
inlawrev-21198	58	8	.	.	PUNCT
inlawrev-21198	59	1	l.	l.	PROPN
inlawrev-21198	59	2	no	no	INTJ
inlawrev-21198	59	3	.	.	PROPN
inlawrev-21198	60	1	156	156	NUM
inlawrev-21198	60	2	-	-	SYM
inlawrev-21198	60	3	2015	2015	NUM
inlawrev-21198	60	4	,	,	PUNCT
inlawrev-21198	60	5	§	§	PROPN
inlawrev-21198	60	6	1	1	NUM
inlawrev-21198	60	7	,	,	PUNCT
inlawrev-21198	60	8	2015	2015	NUM
inlawrev-21198	60	9	ind	ind	NOUN
inlawrev-21198	60	10	.	.	PUNCT
inlawrev-21198	61	1	acts	act	VERB
inlawrev-21198	61	2	1571	1571	NUM
inlawrev-21198	61	3	,	,	PUNCT
inlawrev-21198	61	4	1571	1571	NUM
inlawrev-21198	61	5	-	-	SYM
inlawrev-21198	61	6	72	72	NUM
inlawrev-21198	61	7	(	(	PUNCT
inlawrev-21198	61	8	amending	amend	VERB
inlawrev-21198	61	9	ind	ind	NOUN
inlawrev-21198	61	10	.	.	PUNCT
inlawrev-21198	62	1	code	code	PROPN
inlawrev-21198	62	2	§	§	PROPN
inlawrev-21198	62	3	6	6	NUM
inlawrev-21198	62	4	-	-	SYM
inlawrev-21198	62	5	1.1	1.1	NUM
inlawrev-21198	62	6	-	-	NUM
inlawrev-21198	62	7	18.5	18.5	NUM
inlawrev-21198	62	8	-	-	SYM
inlawrev-21198	62	9	10	10	NUM
inlawrev-21198	62	10	to	to	PART
inlawrev-21198	62	11	protect	protect	VERB
inlawrev-21198	62	12	individuals	individual	NOUN
inlawrev-21198	62	13	who	who	PRON
inlawrev-21198	62	14	qualify	qualify	VERB
inlawrev-21198	62	15	under	under	ADP
inlawrev-21198	62	16	indiana	indiana	PROPN
inlawrev-21198	62	17	’s	’s	PART
inlawrev-21198	62	18	newly	newly	ADV
inlawrev-21198	62	19	-	-	PUNCT
inlawrev-21198	62	20	created	create	VERB
inlawrev-21198	62	21	servicemembers	servicemember	NOUN
inlawrev-21198	62	22	civil	civil	ADJ
inlawrev-21198	62	23	relief	relief	NOUN
inlawrev-21198	62	24	act	act	NOUN
inlawrev-21198	62	25	,	,	PUNCT
inlawrev-21198	62	26	codified	codify	VERB
inlawrev-21198	62	27	at	at	ADP
inlawrev-21198	62	28	ind	ind	PROPN
inlawrev-21198	62	29	.	.	PUNCT
inlawrev-21198	63	1	code	code	PROPN
inlawrev-21198	63	2	§	§	PROPN
inlawrev-21198	63	3	§	§	PROPN
inlawrev-21198	63	4	10	10	NUM
inlawrev-21198	63	5	-	-	SYM
inlawrev-21198	63	6	16	16	NUM
inlawrev-21198	63	7	-	-	PUNCT
inlawrev-21198	63	8	20	20	NUM
inlawrev-21198	63	9	-	-	SYM
inlawrev-21198	63	10	1	1	NUM
inlawrev-21198	63	11	to	to	PART
inlawrev-21198	63	12	-5	-5	VERB
inlawrev-21198	63	13	,	,	PUNCT
inlawrev-21198	63	14	from	from	ADP
inlawrev-21198	63	15	the	the	DET
inlawrev-21198	63	16	failure	failure	NOUN
inlawrev-21198	63	17	-	-	PUNCT
inlawrev-21198	63	18	to	to	ADP
inlawrev-21198	63	19	-	-	PUNCT
inlawrev-21198	63	20	file	file	VERB
inlawrev-21198	63	21	penalty	penalty	NOUN
inlawrev-21198	63	22	and	and	CCONJ
inlawrev-21198	63	23	other	other	ADJ
inlawrev-21198	63	24	penalties	penalty	NOUN
inlawrev-21198	63	25	connected	connect	VERB
inlawrev-21198	63	26	with	with	ADP
inlawrev-21198	63	27	personal	personal	ADJ
inlawrev-21198	63	28	property	property	NOUN
inlawrev-21198	63	29	tax	tax	NOUN
inlawrev-21198	63	30	returns	return	NOUN
inlawrev-21198	63	31	)	)	PUNCT
inlawrev-21198	63	32	.	.	PUNCT
inlawrev-21198	64	1	6	6	X
inlawrev-21198	64	2	.	.	X
inlawrev-21198	64	3	see	see	VERB
inlawrev-21198	64	4	,	,	PUNCT
inlawrev-21198	64	5	e.g.	e.g.	ADV
inlawrev-21198	64	6	,	,	PUNCT
inlawrev-21198	64	7	pub	pub	NOUN
inlawrev-21198	64	8	.	.	PUNCT
inlawrev-21198	65	1	l.	l.	PROPN
inlawrev-21198	65	2	no	no	INTJ
inlawrev-21198	65	3	.	.	PUNCT
inlawrev-21198	66	1	71	71	NUM
inlawrev-21198	66	2	-	-	SYM
inlawrev-21198	66	3	2015	2015	NUM
inlawrev-21198	66	4	,	,	PUNCT
inlawrev-21198	66	5	§	§	PROPN
inlawrev-21198	66	6	1	1	NUM
inlawrev-21198	66	7	,	,	PUNCT
inlawrev-21198	66	8	2015	2015	NUM
inlawrev-21198	66	9	ind	ind	NOUN
inlawrev-21198	66	10	.	.	PUNCT
inlawrev-21198	67	1	acts	act	VERB
inlawrev-21198	67	2	440	440	NUM
inlawrev-21198	67	3	,	,	PUNCT
inlawrev-21198	67	4	440	440	NUM
inlawrev-21198	67	5	-	-	SYM
inlawrev-21198	67	6	41	41	NUM
inlawrev-21198	67	7	(	(	PUNCT
inlawrev-21198	67	8	amending	amend	VERB
inlawrev-21198	67	9	ind	ind	NOUN
inlawrev-21198	67	10	.	.	PUNCT
inlawrev-21198	68	1	code	code	PROPN
inlawrev-21198	68	2	§	§	PROPN
inlawrev-21198	68	3	6	6	NUM
inlawrev-21198	68	4	-	-	SYM
inlawrev-21198	68	5	1.1	1.1	NUM
inlawrev-21198	68	6	-	-	PUNCT
inlawrev-21198	68	7	7	7	NUM
inlawrev-21198	68	8	-	-	SYM
inlawrev-21198	68	9	10	10	NUM
inlawrev-21198	68	10	to	to	PART
inlawrev-21198	68	11	clarify	clarify	VERB
inlawrev-21198	68	12	the	the	DET
inlawrev-21198	68	13	bureau	bureau	NOUN
inlawrev-21198	68	14	of	of	ADP
inlawrev-21198	68	15	motor	motor	NOUN
inlawrev-21198	68	16	vehicles	vehicle	NOUN
inlawrev-21198	68	17	may	may	AUX
inlawrev-21198	68	18	not	not	PART
inlawrev-21198	68	19	change	change	VERB
inlawrev-21198	68	20	the	the	DET
inlawrev-21198	68	21	names	name	NOUN
inlawrev-21198	68	22	on	on	ADP
inlawrev-21198	68	23	the	the	DET
inlawrev-21198	68	24	title	title	NOUN
inlawrev-21198	68	25	to	to	ADP
inlawrev-21198	68	26	a	a	DET
inlawrev-21198	68	27	mobile	mobile	ADJ
inlawrev-21198	68	28	home	home	NOUN
inlawrev-21198	68	29	unless	unless	SCONJ
inlawrev-21198	68	30	its	its	PRON
inlawrev-21198	68	31	owner	owner	NOUN
inlawrev-21198	68	32	has	have	VERB
inlawrev-21198	68	33	a	a	DET
inlawrev-21198	68	34	permit	permit	NOUN
inlawrev-21198	68	35	to	to	PART
inlawrev-21198	68	36	transfer	transfer	VERB
inlawrev-21198	68	37	title	title	NOUN
inlawrev-21198	68	38	approved	approve	VERB
inlawrev-21198	68	39	by	by	ADP
inlawrev-21198	68	40	the	the	DET
inlawrev-21198	68	41	county	county	NOUN
inlawrev-21198	68	42	treasurer	treasurer	NOUN
inlawrev-21198	68	43	,	,	PUNCT
inlawrev-21198	68	44	and	and	CCONJ
inlawrev-21198	68	45	that	that	SCONJ
inlawrev-21198	68	46	the	the	DET
inlawrev-21198	68	47	permit	permit	NOUN
inlawrev-21198	68	48	only	only	ADV
inlawrev-21198	68	49	remains	remain	VERB
inlawrev-21198	68	50	valid	valid	ADJ
inlawrev-21198	68	51	for	for	ADP
inlawrev-21198	68	52	90	90	NUM
inlawrev-21198	68	53	days	day	NOUN
inlawrev-21198	68	54	)	)	PUNCT
inlawrev-21198	68	55	;	;	PUNCT
inlawrev-21198	69	1	pub	pub	NOUN
inlawrev-21198	69	2	.	.	PUNCT
inlawrev-21198	70	1	l.	l.	PROPN
inlawrev-21198	70	2	no	no	INTJ
inlawrev-21198	70	3	.	.	PROPN
inlawrev-21198	71	1	194	194	NUM
inlawrev-21198	71	2	-	-	SYM
inlawrev-21198	71	3	2015	2015	NUM
inlawrev-21198	71	4	,	,	PUNCT
inlawrev-21198	71	5	§	§	PROPN
inlawrev-21198	71	6	1	1	NUM
inlawrev-21198	71	7	,	,	PUNCT
inlawrev-21198	71	8	2015	2015	NUM
inlawrev-21198	71	9	ind	ind	NOUN
inlawrev-21198	71	10	.	.	PUNCT
inlawrev-21198	72	1	acts	act	VERB
inlawrev-21198	72	2	2385	2385	NUM
inlawrev-21198	72	3	,	,	PUNCT
inlawrev-21198	72	4	2385	2385	NUM
inlawrev-21198	72	5	-	-	SYM
inlawrev-21198	72	6	86	86	NUM
inlawrev-21198	72	7	(	(	PUNCT
inlawrev-21198	72	8	amending	amend	VERB
inlawrev-21198	72	9	ind	ind	NOUN
inlawrev-21198	72	10	.	.	PUNCT
inlawrev-21198	73	1	code	code	PROPN
inlawrev-21198	73	2	§	§	PROPN
inlawrev-21198	73	3	6	6	NUM
inlawrev-21198	73	4	-	-	SYM
inlawrev-21198	73	5	1.1	1.1	NUM
inlawrev-21198	73	6	-	-	PUNCT
inlawrev-21198	73	7	7	7	NUM
inlawrev-21198	73	8	-	-	SYM
inlawrev-21198	73	9	10	10	NUM
inlawrev-21198	73	10	to	to	PART
inlawrev-21198	73	11	give	give	VERB
inlawrev-21198	73	12	the	the	DET
inlawrev-21198	73	13	county	county	NOUN
inlawrev-21198	73	14	treasurer	treasurer	NOUN
inlawrev-21198	73	15	two	two	NUM
inlawrev-21198	73	16	business	business	NOUN
inlawrev-21198	73	17	days	day	NOUN
inlawrev-21198	73	18	to	to	PART
inlawrev-21198	73	19	issue	issue	VERB
inlawrev-21198	73	20	the	the	DET
inlawrev-21198	73	21	permit	permit	NOUN
inlawrev-21198	73	22	to	to	PART
inlawrev-21198	73	23	transfer	transfer	VERB
inlawrev-21198	73	24	title	title	NOUN
inlawrev-21198	73	25	of	of	ADP
inlawrev-21198	73	26	a	a	DET
inlawrev-21198	73	27	mobile	mobile	ADJ
inlawrev-21198	73	28	home	home	NOUN
inlawrev-21198	73	29	after	after	SCONJ
inlawrev-21198	73	30	all	all	DET
inlawrev-21198	73	31	taxes	taxis	NOUN
inlawrev-21198	73	32	are	be	AUX
inlawrev-21198	73	33	paid	pay	VERB
inlawrev-21198	73	34	on	on	ADP
inlawrev-21198	73	35	the	the	DET
inlawrev-21198	73	36	home	home	NOUN
inlawrev-21198	73	37	and	and	CCONJ
inlawrev-21198	73	38	the	the	DET
inlawrev-21198	73	39	treasurer	treasurer	NOUN
inlawrev-21198	73	40	has	have	AUX
inlawrev-21198	73	41	received	receive	VERB
inlawrev-21198	73	42	a	a	DET
inlawrev-21198	73	43	permit	permit	NOUN
inlawrev-21198	73	44	application	application	NOUN
inlawrev-21198	73	45	)	)	PUNCT
inlawrev-21198	73	46	.	.	PUNCT
inlawrev-21198	74	1	7	7	X
inlawrev-21198	74	2	.	.	X
inlawrev-21198	74	3	see	see	VERB
inlawrev-21198	74	4	,	,	PUNCT
inlawrev-21198	74	5	e.g.	e.g.	ADV
inlawrev-21198	74	6	,	,	PUNCT
inlawrev-21198	74	7	pub	pub	NOUN
inlawrev-21198	74	8	.	.	PUNCT
inlawrev-21198	75	1	l.	l.	PROPN
inlawrev-21198	75	2	no	no	INTJ
inlawrev-21198	75	3	.	.	PROPN
inlawrev-21198	76	1	148	148	NUM
inlawrev-21198	76	2	-	-	SYM
inlawrev-21198	76	3	2015	2015	NUM
inlawrev-21198	76	4	,	,	PUNCT
inlawrev-21198	76	5	§	§	PROPN
inlawrev-21198	76	6	§	§	PROPN
inlawrev-21198	76	7	8	8	NUM
inlawrev-21198	76	8	-	-	SYM
inlawrev-21198	76	9	9	9	NUM
inlawrev-21198	76	10	,	,	PUNCT
inlawrev-21198	76	11	2015	2015	NUM
inlawrev-21198	76	12	ind	ind	NOUN
inlawrev-21198	76	13	.	.	PUNCT
inlawrev-21198	77	1	acts	act	VERB
inlawrev-21198	77	2	1366	1366	NUM
inlawrev-21198	77	3	,	,	PUNCT
inlawrev-21198	77	4	1384	1384	NUM
inlawrev-21198	77	5	-	-	SYM
inlawrev-21198	77	6	86	86	NUM
inlawrev-21198	77	7	(	(	PUNCT
inlawrev-21198	77	8	amending	amend	VERB
inlawrev-21198	77	9	ind	ind	NOUN
inlawrev-21198	77	10	.	.	PUNCT
inlawrev-21198	78	1	code	code	PROPN
inlawrev-21198	78	2	§	§	PROPN
inlawrev-21198	78	3	§	§	PROPN
inlawrev-21198	78	4	6	6	NUM
inlawrev-21198	78	5	-	-	SYM
inlawrev-21198	78	6	1.1	1.1	NUM
inlawrev-21198	78	7	-	-	PUNCT
inlawrev-21198	78	8	12.4	12.4	NUM
inlawrev-21198	78	9	-	-	SYM
inlawrev-21198	78	10	2	2	NUM
inlawrev-21198	78	11	and	and	CCONJ
inlawrev-21198	78	12	-12.4	-12.4	NUM
inlawrev-21198	78	13	-	-	PUNCT
inlawrev-21198	78	14	13	13	NUM
inlawrev-21198	78	15	to	to	PART
inlawrev-21198	78	16	eliminate	eliminate	VERB
inlawrev-21198	78	17	language	language	NOUN
inlawrev-21198	78	18	ordering	order	VERB
inlawrev-21198	78	19	the	the	DET
inlawrev-21198	78	20	dlgf	dlgf	NOUN
inlawrev-21198	78	21	to	to	PART
inlawrev-21198	78	22	promulgate	promulgate	VERB
inlawrev-21198	78	23	rules	rule	NOUN
inlawrev-21198	78	24	2016	2016	NUM
inlawrev-21198	78	25	]	]	PUNCT
inlawrev-21198	78	26	taxation	taxation	NOUN
inlawrev-21198	78	27	1237	1237	NUM
inlawrev-21198	78	28	like	like	ADP
inlawrev-21198	78	29	termination	termination	NOUN
inlawrev-21198	78	30	of	of	ADP
inlawrev-21198	78	31	the	the	DET
inlawrev-21198	78	32	real	real	ADJ
inlawrev-21198	78	33	property	property	NOUN
inlawrev-21198	78	34	deduction	deduction	NOUN
inlawrev-21198	78	35	for	for	ADP
inlawrev-21198	78	36	w	w	PROPN
inlawrev-21198	78	37	orld	orld	PROPN
inlawrev-21198	78	38	w	w	PROPN
inlawrev-21198	78	39	ar	ar	PROPN
inlawrev-21198	78	40	i	i	PROPN
inlawrev-21198	78	41	veterans	veteran	NOUN
inlawrev-21198	78	42	at	at	ADP
inlawrev-21198	78	43	the	the	DET
inlawrev-21198	78	44	end	end	NOUN
inlawrev-21198	78	45	of	of	ADP
inlawrev-21198	78	46	2015	2015	NUM
inlawrev-21198	78	47	,	,	PUNCT
inlawrev-21198	78	48	simply	simply	ADV
inlawrev-21198	78	49	reflected	reflect	VERB
inlawrev-21198	78	50	the	the	DET
inlawrev-21198	78	51	passage	passage	NOUN
inlawrev-21198	78	52	of	of	ADP
inlawrev-21198	78	53	time.8	time.8	PROPN
inlawrev-21198	78	54	still	still	ADV
inlawrev-21198	78	55	,	,	PUNCT
inlawrev-21198	78	56	the	the	DET
inlawrev-21198	78	57	ga	ga	PROPN
inlawrev-21198	78	58	did	do	AUX
inlawrev-21198	78	59	make	make	VERB
inlawrev-21198	78	60	a	a	DET
inlawrev-21198	78	61	number	number	NOUN
inlawrev-21198	78	62	of	of	ADP
inlawrev-21198	78	63	more	more	ADV
inlawrev-21198	78	64	significant	significant	ADJ
inlawrev-21198	78	65	changes	change	NOUN
inlawrev-21198	78	66	.	.	PUNCT
inlawrev-21198	79	1	in	in	ADP
inlawrev-21198	79	2	the	the	DET
inlawrev-21198	79	3	area	area	NOUN
inlawrev-21198	79	4	of	of	ADP
inlawrev-21198	79	5	real	real	ADJ
inlawrev-21198	79	6	property	property	NOUN
inlawrev-21198	79	7	taxation	taxation	NOUN
inlawrev-21198	79	8	,	,	PUNCT
inlawrev-21198	79	9	m	m	VERB
inlawrev-21198	79	10	ost	ost	ADJ
inlawrev-21198	79	11	of	of	ADP
inlawrev-21198	79	12	those	those	PRON
inlawrev-21198	79	13	dealt	deal	VERB
inlawrev-21198	79	14	with	with	ADP
inlawrev-21198	79	15	property	property	NOUN
inlawrev-21198	79	16	assessment	assessment	NOUN
inlawrev-21198	79	17	valuation	valuation	NOUN
inlawrev-21198	79	18	issues	issue	NOUN
inlawrev-21198	79	19	,	,	PUNCT
inlawrev-21198	79	20	exemptions	exemption	NOUN
inlawrev-21198	79	21	,	,	PUNCT
inlawrev-21198	79	22	and	and	CCONJ
inlawrev-21198	79	23	the	the	DET
inlawrev-21198	79	24	homestead	homestead	NOUN
inlawrev-21198	79	25	deduction	deduction	NOUN
inlawrev-21198	79	26	.	.	PUNCT
inlawrev-21198	80	1	regarding	regard	VERB
inlawrev-21198	80	2	the	the	DET
inlawrev-21198	80	3	assessment	assessment	NOUN
inlawrev-21198	80	4	of	of	ADP
inlawrev-21198	80	5	property	property	NOUN
inlawrev-21198	80	6	values	value	NOUN
inlawrev-21198	80	7	,	,	PUNCT
inlawrev-21198	80	8	the	the	DET
inlawrev-21198	80	9	ga	ga	PROPN
inlawrev-21198	80	10	broadened	broaden	VERB
inlawrev-21198	80	11	the	the	DET
inlawrev-21198	80	12	“	"	PUNCT
inlawrev-21198	80	13	agricultural	agricultural	ADJ
inlawrev-21198	80	14	use	use	NOUN
inlawrev-21198	80	15	”	"	PUNCT
inlawrev-21198	80	16	definition	definition	NOUN
inlawrev-21198	80	17	used	use	VERB
inlawrev-21198	80	18	when	when	SCONJ
inlawrev-21198	80	19	determining	determine	VERB
inlawrev-21198	80	20	whether	whether	SCONJ
inlawrev-21198	80	21	real	real	ADJ
inlawrev-21198	80	22	property	property	NOUN
inlawrev-21198	80	23	is	be	AUX
inlawrev-21198	80	24	“	"	PUNCT
inlawrev-21198	80	25	agricultural	agricultural	ADJ
inlawrev-21198	80	26	land	land	NOUN
inlawrev-21198	80	27	”	"	PUNCT
inlawrev-21198	80	28	to	to	PART
inlawrev-21198	80	29	include	include	VERB
inlawrev-21198	80	30	land	land	NOUN
inlawrev-21198	80	31	enrolled	enrol	VERB
inlawrev-21198	80	32	in	in	ADP
inlawrev-21198	80	33	various	various	ADJ
inlawrev-21198	80	34	conservation	conservation	NOUN
inlawrev-21198	80	35	or	or	CCONJ
inlawrev-21198	80	36	reserve	reserve	NOUN
inlawrev-21198	80	37	programs	program	NOUN
inlawrev-21198	80	38	.	.	PUNCT
inlawrev-21198	81	1	it	it	PRON
inlawrev-21198	81	2	also	also	ADV
inlawrev-21198	81	3	set	set	VERB
inlawrev-21198	81	4	the	the	DET
inlawrev-21198	81	5	statewide	statewide	ADJ
inlawrev-21198	81	6	agricultural9	agricultural9	PROPN
inlawrev-21198	81	7	land	land	NOUN
inlawrev-21198	81	8	base	base	NOUN
inlawrev-21198	81	9	rate	rate	NOUN
inlawrev-21198	81	10	value	value	NOUN
inlawrev-21198	81	11	per	per	ADP
inlawrev-21198	81	12	acre	acre	NOUN
inlawrev-21198	81	13	at	at	ADP
inlawrev-21198	81	14	$	$	SYM
inlawrev-21198	81	15	2050	2050	NUM
inlawrev-21198	81	16	for	for	ADP
inlawrev-21198	81	17	2015	2015	NUM
inlawrev-21198	81	18	and	and	CCONJ
inlawrev-21198	81	19	indexed	index	VERB
inlawrev-21198	81	20	that	that	DET
inlawrev-21198	81	21	rate	rate	NOUN
inlawrev-21198	81	22	for	for	ADP
inlawrev-21198	81	23	future	future	ADJ
inlawrev-21198	81	24	years	year	NOUN
inlawrev-21198	81	25	using	use	VERB
inlawrev-21198	81	26	the	the	DET
inlawrev-21198	81	27	assessed	assess	VERB
inlawrev-21198	81	28	value	value	NOUN
inlawrev-21198	81	29	growth	growth	NOUN
inlawrev-21198	81	30	quotient	quotient	NOUN
inlawrev-21198	81	31	.	.	PUNCT
inlawrev-21198	82	1	turning	turn	VERB
inlawrev-21198	82	2	to	to	ADP
inlawrev-21198	82	3	big	big	PROPN
inlawrev-21198	82	4	box	box	PROPN
inlawrev-21198	82	5	retailing10	retailing10	PROPN
inlawrev-21198	82	6	buildings	building	NOUN
inlawrev-21198	82	7	,	,	PUNCT
inlawrev-21198	82	8	the	the	DET
inlawrev-21198	82	9	ga	ga	PROPN
inlawrev-21198	82	10	mandated	mandate	VERB
inlawrev-21198	82	11	that	that	SCONJ
inlawrev-21198	82	12	the	the	DET
inlawrev-21198	82	13	cost	cost	NOUN
inlawrev-21198	82	14	approach	approach	NOUN
inlawrev-21198	82	15	,	,	PUNCT
inlawrev-21198	82	16	less	less	ADJ
inlawrev-21198	82	17	an	an	DET
inlawrev-21198	82	18	adjustment	adjustment	NOUN
inlawrev-21198	82	19	for	for	ADP
inlawrev-21198	82	20	depreciation	depreciation	NOUN
inlawrev-21198	82	21	and	and	CCONJ
inlawrev-21198	82	22	obsolescence	obsolescence	NOUN
inlawrev-21198	82	23	,	,	PUNCT
inlawrev-21198	82	24	must	must	AUX
inlawrev-21198	82	25	be	be	AUX
inlawrev-21198	82	26	used	use	VERB
inlawrev-21198	82	27	for	for	ADP
inlawrev-21198	82	28	such	such	ADJ
inlawrev-21198	82	29	buildings	building	NOUN
inlawrev-21198	82	30	if	if	SCONJ
inlawrev-21198	82	31	they	they	PRON
inlawrev-21198	82	32	are	be	AUX
inlawrev-21198	82	33	at	at	ADP
inlawrev-21198	82	34	least	least	ADJ
inlawrev-21198	82	35	50,000	50,000	NUM
inlawrev-21198	82	36	square	square	ADJ
inlawrev-21198	82	37	feet	foot	NOUN
inlawrev-21198	82	38	,	,	PUNCT
inlawrev-21198	82	39	have	have	VERB
inlawrev-21198	82	40	an	an	DET
inlawrev-21198	82	41	effective	effective	ADJ
inlawrev-21198	82	42	age	age	NOUN
inlawrev-21198	82	43	of	of	ADP
inlawrev-21198	82	44	ten	ten	NUM
inlawrev-21198	82	45	years	year	NOUN
inlawrev-21198	82	46	or	or	CCONJ
inlawrev-21198	82	47	less	less	ADJ
inlawrev-21198	82	48	,	,	PUNCT
inlawrev-21198	82	49	and	and	CCONJ
inlawrev-21198	82	50	are	be	AUX
inlawrev-21198	82	51	owner	owner	NOUN
inlawrev-21198	82	52	occupied	occupy	VERB
inlawrev-21198	82	53	or	or	CCONJ
inlawrev-21198	82	54	leased	lease	VERB
inlawrev-21198	82	55	to	to	ADP
inlawrev-21198	82	56	a	a	DET
inlawrev-21198	82	57	tenant	tenant	NOUN
inlawrev-21198	82	58	for	for	ADP
inlawrev-21198	82	59	whom	whom	PRON
inlawrev-21198	82	60	the	the	DET
inlawrev-21198	82	61	building	building	NOUN
inlawrev-21198	82	62	was	be	AUX
inlawrev-21198	82	63	built	build	VERB
inlawrev-21198	82	64	.	.	PUNCT
inlawrev-21198	83	1	w	w	ADP
inlawrev-21198	83	2	ith	ith	PROPN
inlawrev-21198	83	3	respect	respect	NOUN
inlawrev-21198	83	4	to11	to11	PROPN
inlawrev-21198	83	5	commercial	commercial	ADJ
inlawrev-21198	83	6	non	non	ADJ
inlawrev-21198	83	7	-	-	ADJ
inlawrev-21198	83	8	income	income	ADJ
inlawrev-21198	83	9	producing	produce	VERB
inlawrev-21198	83	10	property	property	NOUN
inlawrev-21198	83	11	containing	contain	VERB
inlawrev-21198	83	12	improvements	improvement	NOUN
inlawrev-21198	83	13	with	with	ADP
inlawrev-21198	83	14	an	an	DET
inlawrev-21198	83	15	effective	effective	ADJ
inlawrev-21198	83	16	age	age	NOUN
inlawrev-21198	83	17	of	of	ADP
inlawrev-21198	83	18	less	less	ADJ
inlawrev-21198	83	19	than	than	ADP
inlawrev-21198	83	20	ten	ten	NUM
inlawrev-21198	83	21	years	year	NOUN
inlawrev-21198	83	22	(	(	PUNCT
inlawrev-21198	83	23	including	include	VERB
inlawrev-21198	83	24	qualifying	qualify	VERB
inlawrev-21198	83	25	sale	sale	NOUN
inlawrev-21198	83	26	-	-	PUNCT
inlawrev-21198	83	27	leaseback	leaseback	NOUN
inlawrev-21198	83	28	properties	property	NOUN
inlawrev-21198	83	29	)	)	PUNCT
inlawrev-21198	83	30	,	,	PUNCT
inlawrev-21198	83	31	transactions	transaction	NOUN
inlawrev-21198	83	32	involving	involve	VERB
inlawrev-21198	83	33	a	a	DET
inlawrev-21198	83	34	comparable	comparable	ADJ
inlawrev-21198	83	35	real	real	ADJ
inlawrev-21198	83	36	property	property	NOUN
inlawrev-21198	83	37	(	(	PUNCT
inlawrev-21198	83	38	1	1	NUM
inlawrev-21198	83	39	)	)	PUNCT
inlawrev-21198	83	40	subject	subject	NOUN
inlawrev-21198	83	41	to	to	ADP
inlawrev-21198	83	42	significant	significant	ADJ
inlawrev-21198	83	43	use	use	NOUN
inlawrev-21198	83	44	restrictions	restriction	NOUN
inlawrev-21198	83	45	,	,	PUNCT
inlawrev-21198	83	46	(	(	PUNCT
inlawrev-21198	83	47	2	2	X
inlawrev-21198	83	48	)	)	PUNCT
inlawrev-21198	83	49	sold	sell	VERB
inlawrev-21198	83	50	in	in	ADP
inlawrev-21198	83	51	a	a	DET
inlawrev-21198	83	52	non	non	ADJ
inlawrev-21198	83	53	-	-	ADJ
inlawrev-21198	83	54	arm	arm	ADJ
inlawrev-21198	83	55	’s	’s	PART
inlawrev-21198	83	56	length	length	NOUN
inlawrev-21198	83	57	transaction	transaction	NOUN
inlawrev-21198	83	58	,	,	PUNCT
inlawrev-21198	83	59	(	(	PUNCT
inlawrev-21198	83	60	3	3	X
inlawrev-21198	83	61	)	)	PUNCT
inlawrev-21198	83	62	sold	sell	VERB
inlawrev-21198	83	63	for	for	ADP
inlawrev-21198	83	64	a	a	DET
inlawrev-21198	83	65	new	new	ADJ
inlawrev-21198	83	66	purpose	purpose	NOUN
inlawrev-21198	83	67	,	,	PUNCT
inlawrev-21198	83	68	or	or	CCONJ
inlawrev-21198	83	69	(	(	PUNCT
inlawrev-21198	83	70	4	4	X
inlawrev-21198	83	71	)	)	PUNCT
inlawrev-21198	83	72	vacant	vacant	NOUN
inlawrev-21198	83	73	for	for	ADP
inlawrev-21198	83	74	too	too	ADV
inlawrev-21198	83	75	long	long	ADJ
inlawrev-21198	83	76	can	can	AUX
inlawrev-21198	83	77	not	not	PART
inlawrev-21198	83	78	be	be	AUX
inlawrev-21198	83	79	used	use	VERB
inlawrev-21198	83	80	as	as	ADP
inlawrev-21198	83	81	a	a	DET
inlawrev-21198	83	82	comparable	comparable	ADJ
inlawrev-21198	83	83	sale	sale	NOUN
inlawrev-21198	83	84	when	when	SCONJ
inlawrev-21198	83	85	determining	determine	VERB
inlawrev-21198	83	86	the	the	DET
inlawrev-21198	83	87	assessed	assessed	ADJ
inlawrev-21198	83	88	value	value	NOUN
inlawrev-21198	83	89	of	of	ADP
inlawrev-21198	83	90	the	the	DET
inlawrev-21198	83	91	commercial	commercial	ADJ
inlawrev-21198	83	92	non	non	ADJ
inlawrev-21198	83	93	-	-	ADJ
inlawrev-21198	83	94	income	income	ADJ
inlawrev-21198	83	95	producing	produce	VERB
inlawrev-21198	83	96	property	property	NOUN
inlawrev-21198	83	97	.	.	PUNCT
inlawrev-21198	84	1	for	for	ADP
inlawrev-21198	84	2	residential	residential	ADJ
inlawrev-21198	84	3	property	property	NOUN
inlawrev-21198	84	4	,	,	PUNCT
inlawrev-21198	84	5	the	the	DET
inlawrev-21198	84	6	ga	ga	PROPN
inlawrev-21198	84	7	authorized	authorize	VERB
inlawrev-21198	84	8	county	county	NOUN
inlawrev-21198	84	9	assessors	assessor	NOUN
inlawrev-21198	84	10	to	to	PART
inlawrev-21198	84	11	apply12	apply12	VERB
inlawrev-21198	84	12	an	an	DET
inlawrev-21198	84	13	influence	influence	NOUN
inlawrev-21198	84	14	factor	factor	NOUN
inlawrev-21198	84	15	to	to	ADP
inlawrev-21198	84	16	residential	residential	ADJ
inlawrev-21198	84	17	excess	excess	ADJ
inlawrev-21198	84	18	land	land	NOUN
inlawrev-21198	84	19	that	that	PRON
inlawrev-21198	84	20	accounts	account	VERB
inlawrev-21198	84	21	for	for	ADP
inlawrev-21198	84	22	that	that	DET
inlawrev-21198	84	23	lands	land	NOUN
inlawrev-21198	84	24	’	'	PUNCT
inlawrev-21198	84	25	reduced	reduce	VERB
inlawrev-21198	84	26	acreage	acreage	ADJ
inlawrev-21198	84	27	value	value	NOUN
inlawrev-21198	84	28	.	.	PUNCT
inlawrev-21198	85	1	looking	look	VERB
inlawrev-21198	85	2	to	to	ADP
inlawrev-21198	85	3	future	future	ADJ
inlawrev-21198	85	4	legislative	legislative	ADJ
inlawrev-21198	85	5	sessions	session	NOUN
inlawrev-21198	85	6	,	,	PUNCT
inlawrev-21198	85	7	the	the	DET
inlawrev-21198	85	8	ga	ga	PROPN
inlawrev-21198	85	9	appears	appear	VERB
inlawrev-21198	85	10	to	to	ADP
inlawrev-21198	85	11	be13	be13	PROPN
inlawrev-21198	85	12	considering	consider	VERB
inlawrev-21198	85	13	changes	change	NOUN
inlawrev-21198	85	14	to	to	ADP
inlawrev-21198	85	15	the	the	DET
inlawrev-21198	85	16	assessment	assessment	NOUN
inlawrev-21198	85	17	method	method	NOUN
inlawrev-21198	85	18	for	for	ADP
inlawrev-21198	85	19	agricultural	agricultural	ADJ
inlawrev-21198	85	20	land	land	NOUN
inlawrev-21198	85	21	and	and	CCONJ
inlawrev-21198	85	22	for	for	ADP
inlawrev-21198	85	23	commercial	commercial	ADJ
inlawrev-21198	85	24	non	non	ADJ
inlawrev-21198	85	25	-	-	ADJ
inlawrev-21198	85	26	income	income	ADJ
inlawrev-21198	85	27	producing	produce	VERB
inlawrev-21198	85	28	property	property	NOUN
inlawrev-21198	85	29	,	,	PUNCT
inlawrev-21198	85	30	and	and	CCONJ
inlawrev-21198	85	31	to	to	ADP
inlawrev-21198	85	32	the	the	DET
inlawrev-21198	85	33	“	"	PUNCT
inlawrev-21198	85	34	utility	utility	NOUN
inlawrev-21198	85	35	of	of	ADP
inlawrev-21198	85	36	the	the	DET
inlawrev-21198	85	37	user”14	user”14	PROPN
inlawrev-21198	85	38	connected	connect	VERB
inlawrev-21198	85	39	with	with	ADP
inlawrev-21198	85	40	the	the	DET
inlawrev-21198	85	41	investment	investment	NOUN
inlawrev-21198	85	42	property	property	NOUN
inlawrev-21198	85	43	tax	tax	NOUN
inlawrev-21198	85	44	deduction	deduction	NOUN
inlawrev-21198	85	45	and	and	CCONJ
inlawrev-21198	85	46	to	to	PART
inlawrev-21198	85	47	void	void	VERB
inlawrev-21198	85	48	the	the	DET
inlawrev-21198	85	49	dlgf	dlgf	NOUN
inlawrev-21198	85	50	’s	’s	PART
inlawrev-21198	85	51	existing	exist	VERB
inlawrev-21198	85	52	rules	rule	NOUN
inlawrev-21198	85	53	for	for	ADP
inlawrev-21198	85	54	that	that	DET
inlawrev-21198	85	55	deduction	deduction	NOUN
inlawrev-21198	85	56	)	)	PUNCT
inlawrev-21198	85	57	;	;	PUNCT
inlawrev-21198	85	58	i	i	PROPN
inlawrev-21198	85	59	d.	d.	PROPN
inlawrev-21198	85	60	§	§	PROPN
inlawrev-21198	85	61	14	14	NUM
inlawrev-21198	85	62	,	,	PUNCT
inlawrev-21198	85	63	2015	2015	NUM
inlawrev-21198	85	64	ind	ind	NOUN
inlawrev-21198	85	65	.	.	PUNCT
inlawrev-21198	86	1	acts	act	VERB
inlawrev-21198	86	2	at	at	ADP
inlawrev-21198	86	3	1388	1388	NUM
inlawrev-21198	86	4	(	(	PUNCT
inlawrev-21198	86	5	amending	amend	VERB
inlawrev-21198	86	6	ind	ind	NOUN
inlawrev-21198	86	7	.	.	PUNCT
inlawrev-21198	87	1	code	code	PROPN
inlawrev-21198	87	2	§	§	PROPN
inlawrev-21198	87	3	6	6	NUM
inlawrev-21198	87	4	-	-	SYM
inlawrev-21198	87	5	1.1	1.1	NUM
inlawrev-21198	87	6	-	-	PUNCT
inlawrev-21198	87	7	12.7	12.7	NUM
inlawrev-21198	87	8	-	-	SYM
inlawrev-21198	87	9	8	8	NUM
inlawrev-21198	87	10	to	to	PART
inlawrev-21198	87	11	void	void	VERB
inlawrev-21198	87	12	the	the	DET
inlawrev-21198	87	13	dlgf	dlgf	NOUN
inlawrev-21198	87	14	’s	’s	PART
inlawrev-21198	87	15	existing	exist	VERB
inlawrev-21198	87	16	rules	rule	NOUN
inlawrev-21198	87	17	governing	govern	VERB
inlawrev-21198	87	18	applications	application	NOUN
inlawrev-21198	87	19	for	for	ADP
inlawrev-21198	87	20	the	the	DET
inlawrev-21198	87	21	residence	residence	NOUN
inlawrev-21198	87	22	in	in	ADP
inlawrev-21198	87	23	inventory	inventory	NOUN
inlawrev-21198	87	24	property	property	NOUN
inlawrev-21198	87	25	tax	tax	NOUN
inlawrev-21198	87	26	deduction	deduction	NOUN
inlawrev-21198	87	27	)	)	PUNCT
inlawrev-21198	87	28	.	.	PUNCT
inlawrev-21198	88	1	8	8	X
inlawrev-21198	88	2	.	.	X
inlawrev-21198	88	3	pub	pub	NOUN
inlawrev-21198	88	4	.	.	PUNCT
inlawrev-21198	89	1	l.	l.	PROPN
inlawrev-21198	89	2	no	no	INTJ
inlawrev-21198	89	3	.	.	PROPN
inlawrev-21198	90	1	250	250	NUM
inlawrev-21198	90	2	-	-	SYM
inlawrev-21198	90	3	2015	2015	NUM
inlawrev-21198	90	4	,	,	PUNCT
inlawrev-21198	90	5	§	§	PROPN
inlawrev-21198	90	6	3	3	NUM
inlawrev-21198	90	7	,	,	PUNCT
inlawrev-21198	90	8	2015	2015	NUM
inlawrev-21198	90	9	ind	ind	NOUN
inlawrev-21198	90	10	.	.	PUNCT
inlawrev-21198	91	1	acts	act	VERB
inlawrev-21198	91	2	4053	4053	NUM
inlawrev-21198	91	3	,	,	PUNCT
inlawrev-21198	91	4	4053	4053	NUM
inlawrev-21198	91	5	-	-	SYM
inlawrev-21198	91	6	55	55	NUM
inlawrev-21198	91	7	(	(	PUNCT
inlawrev-21198	91	8	amending	amend	VERB
inlawrev-21198	91	9	ind	ind	NOUN
inlawrev-21198	91	10	.	.	PUNCT
inlawrev-21198	92	1	code	code	PROPN
inlawrev-21198	92	2	§	§	PROPN
inlawrev-21198	92	3	6	6	NUM
inlawrev-21198	92	4	-	-	SYM
inlawrev-21198	92	5	1.112	1.112	NUM
inlawrev-21198	92	6	-	-	SYM
inlawrev-21198	92	7	17.4	17.4	NUM
inlawrev-21198	92	8	)	)	PUNCT
inlawrev-21198	92	9	.	.	PUNCT
inlawrev-21198	93	1	9	9	X
inlawrev-21198	93	2	.	.	X
inlawrev-21198	93	3	pub	pub	NOUN
inlawrev-21198	93	4	.	.	PUNCT
inlawrev-21198	94	1	l.	l.	PROPN
inlawrev-21198	94	2	no	no	INTJ
inlawrev-21198	94	3	.	.	PUNCT
inlawrev-21198	95	1	249	249	NUM
inlawrev-21198	95	2	-	-	SYM
inlawrev-21198	95	3	2015	2015	NUM
inlawrev-21198	95	4	,	,	PUNCT
inlawrev-21198	95	5	§	§	PROPN
inlawrev-21198	95	6	6	6	NUM
inlawrev-21198	95	7	,	,	PUNCT
inlawrev-21198	95	8	2015	2015	NUM
inlawrev-21198	95	9	ind	ind	NOUN
inlawrev-21198	95	10	.	.	PUNCT
inlawrev-21198	96	1	acts	act	VERB
inlawrev-21198	96	2	4020	4020	NUM
inlawrev-21198	96	3	,	,	PUNCT
inlawrev-21198	96	4	4026	4026	NUM
inlawrev-21198	96	5	-	-	SYM
inlawrev-21198	96	6	27	27	NUM
inlawrev-21198	96	7	(	(	PUNCT
inlawrev-21198	96	8	amending	amend	VERB
inlawrev-21198	96	9	ind	ind	NOUN
inlawrev-21198	96	10	.	.	PUNCT
inlawrev-21198	97	1	code	code	PROPN
inlawrev-21198	97	2	§	§	PROPN
inlawrev-21198	97	3	6	6	NUM
inlawrev-21198	97	4	-	-	SYM
inlawrev-21198	97	5	1.14	1.14	NUM
inlawrev-21198	97	6	-	-	PUNCT
inlawrev-21198	97	7	13	13	NUM
inlawrev-21198	97	8	)	)	PUNCT
inlawrev-21198	97	9	.	.	PUNCT
inlawrev-21198	98	1	the	the	DET
inlawrev-21198	98	2	ga	ga	PROPN
inlawrev-21198	98	3	also	also	ADV
inlawrev-21198	98	4	asked	ask	VERB
inlawrev-21198	98	5	the	the	DET
inlawrev-21198	98	6	legislative	legislative	ADJ
inlawrev-21198	98	7	council	council	NOUN
inlawrev-21198	98	8	to	to	PART
inlawrev-21198	98	9	explore	explore	VERB
inlawrev-21198	98	10	“	"	PUNCT
inlawrev-21198	98	11	alternative	alternative	ADJ
inlawrev-21198	98	12	means	mean	NOUN
inlawrev-21198	98	13	of	of	ADP
inlawrev-21198	98	14	agricultural	agricultural	ADJ
inlawrev-21198	98	15	land	land	NOUN
inlawrev-21198	98	16	assessment	assessment	NOUN
inlawrev-21198	98	17	.	.	PUNCT
inlawrev-21198	98	18	”	"	PUNCT
inlawrev-21198	99	1	i	i	PRON
inlawrev-21198	99	2	d.	d.	PROPN
inlawrev-21198	99	3	§	§	PROPN
inlawrev-21198	99	4	35	35	NUM
inlawrev-21198	99	5	,	,	PUNCT
inlawrev-21198	99	6	2015	2015	NUM
inlawrev-21198	99	7	ind	ind	NOUN
inlawrev-21198	99	8	.	.	PUNCT
inlawrev-21198	100	1	acts	act	VERB
inlawrev-21198	100	2	at	at	ADP
inlawrev-21198	100	3	4052	4052	NUM
inlawrev-21198	100	4	.	.	PUNCT
inlawrev-21198	101	1	10	10	NUM
inlawrev-21198	101	2	.	.	PUNCT
inlawrev-21198	102	1	i	i	PRON
inlawrev-21198	102	2	d.	d.	PROPN
inlawrev-21198	102	3	§	§	PROPN
inlawrev-21198	102	4	7	7	NUM
inlawrev-21198	102	5	,	,	PUNCT
inlawrev-21198	102	6	2015	2015	NUM
inlawrev-21198	102	7	ind	ind	NOUN
inlawrev-21198	102	8	.	.	PUNCT
inlawrev-21198	103	1	acts	act	VERB
inlawrev-21198	103	2	at	at	ADP
inlawrev-21198	103	3	4027	4027	NUM
inlawrev-21198	103	4	-	-	SYM
inlawrev-21198	103	5	28	28	NUM
inlawrev-21198	103	6	(	(	PUNCT
inlawrev-21198	103	7	codified	codify	VERB
inlawrev-21198	103	8	at	at	ADP
inlawrev-21198	103	9	ind	ind	PROPN
inlawrev-21198	103	10	.	.	PUNCT
inlawrev-21198	104	1	code	code	PROPN
inlawrev-21198	104	2	§	§	PROPN
inlawrev-21198	104	3	6	6	NUM
inlawrev-21198	104	4	-	-	SYM
inlawrev-21198	104	5	1.1	1.1	NUM
inlawrev-21198	104	6	-	-	PUNCT
inlawrev-21198	104	7	4	4	NUM
inlawrev-21198	104	8	-	-	NUM
inlawrev-21198	104	9	13.2	13.2	NUM
inlawrev-21198	104	10	)	)	PUNCT
inlawrev-21198	104	11	.	.	PUNCT
inlawrev-21198	105	1	the	the	DET
inlawrev-21198	105	2	ga	ga	PROPN
inlawrev-21198	105	3	also	also	ADV
inlawrev-21198	105	4	asked	ask	VERB
inlawrev-21198	105	5	the	the	DET
inlawrev-21198	105	6	legislative	legislative	ADJ
inlawrev-21198	105	7	council	council	NOUN
inlawrev-21198	105	8	to	to	PART
inlawrev-21198	105	9	study	study	VERB
inlawrev-21198	105	10	“	"	PUNCT
inlawrev-21198	105	11	the	the	DET
inlawrev-21198	105	12	methods	method	NOUN
inlawrev-21198	105	13	used	use	VERB
inlawrev-21198	105	14	to	to	PART
inlawrev-21198	105	15	determine	determine	VERB
inlawrev-21198	105	16	the	the	DET
inlawrev-21198	105	17	true	true	ADJ
inlawrev-21198	105	18	tax	tax	NOUN
inlawrev-21198	105	19	value	value	NOUN
inlawrev-21198	105	20	for	for	ADP
inlawrev-21198	105	21	nonincome	nonincome	NOUN
inlawrev-21198	105	22	producing	produce	VERB
inlawrev-21198	105	23	commercial	commercial	ADJ
inlawrev-21198	105	24	property	property	NOUN
inlawrev-21198	105	25	.	.	PUNCT
inlawrev-21198	105	26	”	"	PUNCT
inlawrev-21198	106	1	i	i	PRON
inlawrev-21198	106	2	d.	d.	PROPN
inlawrev-21198	106	3	§	§	PROPN
inlawrev-21198	106	4	37	37	NUM
inlawrev-21198	106	5	,	,	PUNCT
inlawrev-21198	106	6	2015	2015	NUM
inlawrev-21198	106	7	ind	ind	NOUN
inlawrev-21198	106	8	.	.	PUNCT
inlawrev-21198	107	1	acts	act	VERB
inlawrev-21198	107	2	at	at	ADP
inlawrev-21198	107	3	4052	4052	NUM
inlawrev-21198	107	4	-	-	SYM
inlawrev-21198	107	5	53	53	NUM
inlawrev-21198	107	6	.	.	PUNCT
inlawrev-21198	107	7	11	11	NUM
inlawrev-21198	107	8	.	.	PUNCT
inlawrev-21198	108	1	i	i	PRON
inlawrev-21198	108	2	d.	d.	PROPN
inlawrev-21198	108	3	§	§	PROPN
inlawrev-21198	108	4	8	8	NUM
inlawrev-21198	108	5	,	,	PUNCT
inlawrev-21198	108	6	2015	2015	NUM
inlawrev-21198	108	7	ind	ind	NOUN
inlawrev-21198	108	8	.	.	PUNCT
inlawrev-21198	109	1	acts	act	VERB
inlawrev-21198	109	2	at	at	ADP
inlawrev-21198	109	3	4028	4028	NUM
inlawrev-21198	109	4	-	-	SYM
inlawrev-21198	109	5	29	29	NUM
inlawrev-21198	109	6	(	(	PUNCT
inlawrev-21198	109	7	codified	codify	VERB
inlawrev-21198	109	8	at	at	ADP
inlawrev-21198	109	9	ind	ind	PROPN
inlawrev-21198	109	10	.	.	PUNCT
inlawrev-21198	110	1	code	code	PROPN
inlawrev-21198	110	2	§	§	PROPN
inlawrev-21198	110	3	6	6	NUM
inlawrev-21198	110	4	-	-	SYM
inlawrev-21198	110	5	1.1	1.1	NUM
inlawrev-21198	110	6	-	-	PUNCT
inlawrev-21198	110	7	4	4	NUM
inlawrev-21198	110	8	-	-	NUM
inlawrev-21198	110	9	13.2	13.2	NUM
inlawrev-21198	110	10	)	)	PUNCT
inlawrev-21198	110	11	.	.	PUNCT
inlawrev-21198	111	1	of	of	ADP
inlawrev-21198	111	2	course	course	NOUN
inlawrev-21198	111	3	,	,	PUNCT
inlawrev-21198	111	4	the	the	DET
inlawrev-21198	111	5	land	land	NOUN
inlawrev-21198	111	6	beneath	beneath	ADP
inlawrev-21198	111	7	the	the	DET
inlawrev-21198	111	8	big	big	PROPN
inlawrev-21198	111	9	box	box	PROPN
inlawrev-21198	111	10	retailing	retailing	NOUN
inlawrev-21198	111	11	building	building	NOUN
inlawrev-21198	111	12	is	be	AUX
inlawrev-21198	111	13	not	not	PART
inlawrev-21198	111	14	affected	affect	VERB
inlawrev-21198	111	15	by	by	ADP
inlawrev-21198	111	16	this	this	DET
inlawrev-21198	111	17	change	change	NOUN
inlawrev-21198	111	18	and	and	CCONJ
inlawrev-21198	111	19	must	must	AUX
inlawrev-21198	111	20	be	be	AUX
inlawrev-21198	111	21	assessed	assess	VERB
inlawrev-21198	111	22	separately	separately	ADV
inlawrev-21198	111	23	using	use	VERB
inlawrev-21198	111	24	the	the	DET
inlawrev-21198	111	25	market	market	NOUN
inlawrev-21198	111	26	values	value	NOUN
inlawrev-21198	111	27	of	of	ADP
inlawrev-21198	111	28	comparable	comparable	ADJ
inlawrev-21198	111	29	land	land	NOUN
inlawrev-21198	111	30	.	.	PUNCT
inlawrev-21198	112	1	i	i	PRON
inlawrev-21198	112	2	d.	d.	PROPN
inlawrev-21198	112	3	when	when	SCONJ
inlawrev-21198	112	4	appropriate	appropriate	ADJ
inlawrev-21198	112	5	,	,	PUNCT
inlawrev-21198	112	6	the	the	DET
inlawrev-21198	112	7	taxpayer	taxpayer	NOUN
inlawrev-21198	112	8	may	may	AUX
inlawrev-21198	112	9	still	still	ADV
inlawrev-21198	112	10	use	use	VERB
inlawrev-21198	112	11	actual	actual	ADJ
inlawrev-21198	112	12	construction	construction	NOUN
inlawrev-21198	112	13	costs	cost	NOUN
inlawrev-21198	112	14	instead	instead	ADV
inlawrev-21198	112	15	of	of	ADP
inlawrev-21198	112	16	those	those	PRON
inlawrev-21198	112	17	determined	determined	ADJ
inlawrev-21198	112	18	using	use	VERB
inlawrev-21198	112	19	the	the	DET
inlawrev-21198	112	20	cost	cost	NOUN
inlawrev-21198	112	21	tables	table	NOUN
inlawrev-21198	112	22	when	when	SCONJ
inlawrev-21198	112	23	calculating	calculate	VERB
inlawrev-21198	112	24	depreciation	depreciation	NOUN
inlawrev-21198	112	25	.	.	PUNCT
inlawrev-21198	113	1	i	i	PRON
inlawrev-21198	113	2	d.	d.	PROPN
inlawrev-21198	113	3	12	12	NUM
inlawrev-21198	113	4	.	.	PUNCT
inlawrev-21198	114	1	i	i	PRON
inlawrev-21198	114	2	d.	d.	PROPN
inlawrev-21198	114	3	§	§	PROPN
inlawrev-21198	114	4	9	9	NUM
inlawrev-21198	114	5	,	,	PUNCT
inlawrev-21198	114	6	2015	2015	NUM
inlawrev-21198	114	7	ind	ind	NOUN
inlawrev-21198	114	8	.	.	PUNCT
inlawrev-21198	115	1	acts	act	VERB
inlawrev-21198	115	2	at	at	ADP
inlawrev-21198	115	3	4029	4029	NUM
inlawrev-21198	115	4	-	-	SYM
inlawrev-21198	115	5	30	30	NUM
inlawrev-21198	115	6	(	(	PUNCT
inlawrev-21198	115	7	codified	codify	VERB
inlawrev-21198	115	8	at	at	ADP
inlawrev-21198	115	9	ind	ind	PROPN
inlawrev-21198	115	10	.	.	PUNCT
inlawrev-21198	116	1	code	code	PROPN
inlawrev-21198	116	2	§	§	PROPN
inlawrev-21198	116	3	6	6	NUM
inlawrev-21198	116	4	-	-	SYM
inlawrev-21198	116	5	1.1	1.1	NUM
inlawrev-21198	116	6	-	-	PUNCT
inlawrev-21198	116	7	4	4	NUM
inlawrev-21198	116	8	-	-	NUM
inlawrev-21198	116	9	44	44	NUM
inlawrev-21198	116	10	)	)	PUNCT
inlawrev-21198	116	11	.	.	PUNCT
inlawrev-21198	117	1	13	13	NUM
inlawrev-21198	117	2	.	.	PUNCT
inlawrev-21198	118	1	i	i	PRON
inlawrev-21198	118	2	d.	d.	PROPN
inlawrev-21198	118	3	§	§	PROPN
inlawrev-21198	118	4	10	10	NUM
inlawrev-21198	118	5	,	,	PUNCT
inlawrev-21198	118	6	2015	2015	NUM
inlawrev-21198	118	7	ind	ind	NOUN
inlawrev-21198	118	8	.	.	PUNCT
inlawrev-21198	119	1	acts	act	VERB
inlawrev-21198	119	2	at	at	ADP
inlawrev-21198	119	3	4030	4030	NUM
inlawrev-21198	119	4	(	(	PUNCT
inlawrev-21198	119	5	codified	codify	VERB
inlawrev-21198	119	6	at	at	ADP
inlawrev-21198	119	7	ind	ind	PROPN
inlawrev-21198	119	8	.	.	PUNCT
inlawrev-21198	120	1	code	code	PROPN
inlawrev-21198	120	2	§	§	PROPN
inlawrev-21198	120	3	6	6	NUM
inlawrev-21198	120	4	-	-	SYM
inlawrev-21198	120	5	1.1	1.1	NUM
inlawrev-21198	120	6	-	-	PUNCT
inlawrev-21198	120	7	4	4	NUM
inlawrev-21198	120	8	-	-	NUM
inlawrev-21198	120	9	44.5	44.5	NUM
inlawrev-21198	120	10	)	)	PUNCT
inlawrev-21198	120	11	.	.	PUNCT
inlawrev-21198	121	1	14	14	NUM
inlawrev-21198	121	2	.	.	PUNCT
inlawrev-21198	122	1	see	see	VERB
inlawrev-21198	122	2	supra	supra	PROPN
inlawrev-21198	122	3	notes	note	VERB
inlawrev-21198	122	4	9	9	NUM
inlawrev-21198	122	5	-	-	SYM
inlawrev-21198	122	6	10	10	NUM
inlawrev-21198	122	7	(	(	PUNCT
inlawrev-21198	122	8	discussing	discuss	VERB
inlawrev-21198	122	9	the	the	DET
inlawrev-21198	122	10	ga	ga	PROPN
inlawrev-21198	122	11	’s	’s	PART
inlawrev-21198	122	12	instructions	instruction	NOUN
inlawrev-21198	122	13	to	to	ADP
inlawrev-21198	122	14	the	the	DET
inlawrev-21198	122	15	legislative	legislative	ADJ
inlawrev-21198	122	16	council	council	NOUN
inlawrev-21198	122	17	regarding	regard	VERB
inlawrev-21198	122	18	1238	1238	NUM
inlawrev-21198	122	19	indiana	indiana	PROPN
inlawrev-21198	122	20	law	law	PROPN
inlawrev-21198	122	21	review	review	NOUN
inlawrev-21198	123	1	[	[	X
inlawrev-21198	123	2	vol	vol	NOUN
inlawrev-21198	123	3	.	.	PUNCT
inlawrev-21198	124	1	49:1235	49:1235	NUM
inlawrev-21198	124	2	concept	concept	NOUN
inlawrev-21198	124	3	used	use	VERB
inlawrev-21198	124	4	in	in	ADP
inlawrev-21198	124	5	the	the	DET
inlawrev-21198	124	6	current	current	ADJ
inlawrev-21198	124	7	assessment	assessment	NOUN
inlawrev-21198	124	8	system	system	NOUN
inlawrev-21198	124	9	.	.	PUNCT
inlawrev-21198	125	1	15	15	NUM
inlawrev-21198	125	2	three	three	NUM
inlawrev-21198	125	3	targeted	target	VERB
inlawrev-21198	125	4	real	real	ADJ
inlawrev-21198	125	5	property	property	NOUN
inlawrev-21198	125	6	exemptions	exemption	NOUN
inlawrev-21198	125	7	were	be	AUX
inlawrev-21198	125	8	created	create	VERB
inlawrev-21198	125	9	by	by	ADP
inlawrev-21198	125	10	the	the	DET
inlawrev-21198	125	11	ga	ga	PROPN
inlawrev-21198	125	12	during	during	ADP
inlawrev-21198	125	13	2015	2015	NUM
inlawrev-21198	125	14	.	.	PUNCT
inlawrev-21198	126	1	first	first	ADV
inlawrev-21198	126	2	,	,	PUNCT
inlawrev-21198	126	3	it	it	PRON
inlawrev-21198	126	4	exempted	exempt	VERB
inlawrev-21198	126	5	the	the	DET
inlawrev-21198	126	6	basement	basement	NOUN
inlawrev-21198	126	7	floor	floor	NOUN
inlawrev-21198	126	8	level	level	NOUN
inlawrev-21198	126	9	of	of	ADP
inlawrev-21198	126	10	any	any	DET
inlawrev-21198	126	11	real	real	ADJ
inlawrev-21198	126	12	property	property	NOUN
inlawrev-21198	126	13	located	locate	VERB
inlawrev-21198	126	14	in	in	ADP
inlawrev-21198	126	15	a	a	DET
inlawrev-21198	126	16	fem	fem	NOUN
inlawrev-21198	126	17	a	a	DET
inlawrev-21198	126	18	-	-	PUNCT
inlawrev-21198	126	19	mandatory	mandatory	ADJ
inlawrev-21198	126	20	flood	flood	NOUN
inlawrev-21198	126	21	insurance	insurance	NOUN
inlawrev-21198	126	22	special	special	ADJ
inlawrev-21198	126	23	flood	flood	NOUN
inlawrev-21198	126	24	hazard	hazard	NOUN
inlawrev-21198	126	25	zone	zone	NOUN
inlawrev-21198	126	26	if	if	SCONJ
inlawrev-21198	126	27	that	that	DET
inlawrev-21198	126	28	basement	basement	NOUN
inlawrev-21198	126	29	is	be	AUX
inlawrev-21198	126	30	no	no	ADV
inlawrev-21198	126	31	longer	long	ADV
inlawrev-21198	126	32	usable	usable	ADJ
inlawrev-21198	126	33	as	as	ADP
inlawrev-21198	126	34	a	a	DET
inlawrev-21198	126	35	living	living	NOUN
inlawrev-21198	126	36	space	space	NOUN
inlawrev-21198	126	37	because	because	SCONJ
inlawrev-21198	126	38	its	its	PRON
inlawrev-21198	126	39	floor	floor	NOUN
inlawrev-21198	126	40	has	have	AUX
inlawrev-21198	126	41	been	be	AUX
inlawrev-21198	126	42	raised	raise	VERB
inlawrev-21198	126	43	to	to	PART
inlawrev-21198	126	44	mitigate	mitigate	VERB
inlawrev-21198	126	45	the	the	DET
inlawrev-21198	126	46	risk	risk	NOUN
inlawrev-21198	126	47	of	of	ADP
inlawrev-21198	126	48	flooding	flooding	NOUN
inlawrev-21198	126	49	.	.	PUNCT
inlawrev-21198	127	1	second	second	ADV
inlawrev-21198	127	2	,	,	PUNCT
inlawrev-21198	127	3	the	the	DET
inlawrev-21198	127	4	ga	ga	PROPN
inlawrev-21198	127	5	removed	remove	VERB
inlawrev-21198	127	6	common	common	ADJ
inlawrev-21198	127	7	areas	area	NOUN
inlawrev-21198	127	8	in	in	ADP
inlawrev-21198	127	9	residential16	residential16	NOUN
inlawrev-21198	127	10	developments	development	NOUN
inlawrev-21198	127	11	from	from	ADP
inlawrev-21198	127	12	real	real	ADJ
inlawrev-21198	127	13	property	property	NOUN
inlawrev-21198	127	14	taxation	taxation	NOUN
inlawrev-21198	127	15	if	if	SCONJ
inlawrev-21198	127	16	the	the	DET
inlawrev-21198	127	17	easements	easement	NOUN
inlawrev-21198	127	18	and	and	CCONJ
inlawrev-21198	127	19	restricted	restricted	ADJ
inlawrev-21198	127	20	covenants	covenant	NOUN
inlawrev-21198	127	21	that	that	PRON
inlawrev-21198	127	22	reserve	reserve	VERB
inlawrev-21198	127	23	the	the	DET
inlawrev-21198	127	24	property	property	NOUN
inlawrev-21198	127	25	as	as	ADP
inlawrev-21198	127	26	a	a	DET
inlawrev-21198	127	27	common	common	ADJ
inlawrev-21198	127	28	area	area	NOUN
inlawrev-21198	127	29	are	be	AUX
inlawrev-21198	127	30	recorded	record	VERB
inlawrev-21198	127	31	.	.	PUNCT
inlawrev-21198	128	1	finally	finally	ADV
inlawrev-21198	128	2	,	,	PUNCT
inlawrev-21198	128	3	it17	it17	PROPN
inlawrev-21198	128	4	created	create	VERB
inlawrev-21198	128	5	a	a	DET
inlawrev-21198	128	6	new	new	ADJ
inlawrev-21198	128	7	exemption	exemption	NOUN
inlawrev-21198	128	8	for	for	ADP
inlawrev-21198	128	9	any	any	DET
inlawrev-21198	128	10	tangible	tangible	ADJ
inlawrev-21198	128	11	property	property	NOUN
inlawrev-21198	128	12	owned	own	VERB
inlawrev-21198	128	13	by	by	ADP
inlawrev-21198	128	14	a	a	DET
inlawrev-21198	128	15	irc	irc	NOUN
inlawrev-21198	128	16	section	section	NOUN
inlawrev-21198	128	17	501(c)(5	501(c)(5	NUM
inlawrev-21198	128	18	)	)	PUNCT
inlawrev-21198	128	19	agricultural	agricultural	ADJ
inlawrev-21198	128	20	organization	organization	NOUN
inlawrev-21198	128	21	that	that	PRON
inlawrev-21198	128	22	is	be	AUX
inlawrev-21198	128	23	land	land	NOUN
inlawrev-21198	128	24	on	on	ADP
inlawrev-21198	128	25	which	which	PRON
inlawrev-21198	128	26	a	a	DET
inlawrev-21198	128	27	county	county	NOUN
inlawrev-21198	128	28	fair	fair	ADJ
inlawrev-21198	128	29	has	have	AUX
inlawrev-21198	128	30	been	be	AUX
inlawrev-21198	128	31	held	hold	VERB
inlawrev-21198	128	32	in	in	ADP
inlawrev-21198	128	33	the	the	DET
inlawrev-21198	128	34	past	past	ADJ
inlawrev-21198	128	35	fifty	fifty	NUM
inlawrev-21198	128	36	years	year	NOUN
inlawrev-21198	128	37	or	or	CCONJ
inlawrev-21198	128	38	an	an	DET
inlawrev-21198	128	39	improvement	improvement	NOUN
inlawrev-21198	128	40	to	to	ADP
inlawrev-21198	128	41	such	such	ADJ
inlawrev-21198	128	42	land	land	NOUN
inlawrev-21198	128	43	.	.	PUNCT
inlawrev-21198	129	1	the	the	DET
inlawrev-21198	129	2	exemption	exemption	NOUN
inlawrev-21198	129	3	even18	even18	NOUN
inlawrev-21198	129	4	extends	extend	VERB
inlawrev-21198	129	5	to	to	ADP
inlawrev-21198	129	6	personal	personal	ADJ
inlawrev-21198	129	7	property	property	NOUN
inlawrev-21198	129	8	located	locate	VERB
inlawrev-21198	129	9	on	on	ADP
inlawrev-21198	129	10	the	the	DET
inlawrev-21198	129	11	exempt	exempt	ADJ
inlawrev-21198	129	12	land	land	NOUN
inlawrev-21198	129	13	and	and	CCONJ
inlawrev-21198	129	14	used	use	VERB
inlawrev-21198	129	15	for	for	ADP
inlawrev-21198	129	16	exempt	exempt	ADJ
inlawrev-21198	129	17	purposes	purpose	NOUN
inlawrev-21198	129	18	.	.	PUNCT
inlawrev-21198	130	1	this	this	DET
inlawrev-21198	130	2	final	final	ADJ
inlawrev-21198	130	3	exemption	exemption	NOUN
inlawrev-21198	130	4	was	be	AUX
inlawrev-21198	130	5	retroactively	retroactively	ADV
inlawrev-21198	130	6	extended	extend	VERB
inlawrev-21198	130	7	to	to	PART
inlawrev-21198	130	8	cover	cover	VERB
inlawrev-21198	130	9	assessment19	assessment19	ADJ
inlawrev-21198	130	10	dates	date	NOUN
inlawrev-21198	130	11	falling	fall	VERB
inlawrev-21198	130	12	in	in	ADP
inlawrev-21198	130	13	the	the	DET
inlawrev-21198	130	14	years	year	NOUN
inlawrev-21198	130	15	from	from	ADP
inlawrev-21198	130	16	2011	2011	NUM
inlawrev-21198	130	17	to	to	ADP
inlawrev-21198	130	18	2015.20	2015.20	NUM
inlawrev-21198	130	19	w	w	NOUN
inlawrev-21198	130	20	ith	ith	PROPN
inlawrev-21198	130	21	one	one	NUM
inlawrev-21198	130	22	exception	exception	NOUN
inlawrev-21198	130	23	,	,	PUNCT
inlawrev-21198	130	24	the	the	DET
inlawrev-21198	130	25	changes	change	NOUN
inlawrev-21198	130	26	to	to	ADP
inlawrev-21198	130	27	real	real	ADJ
inlawrev-21198	130	28	property	property	NOUN
inlawrev-21198	130	29	deductions	deduction	NOUN
inlawrev-21198	130	30	dealt	deal	VERB
inlawrev-21198	130	31	with	with	ADP
inlawrev-21198	130	32	the	the	DET
inlawrev-21198	130	33	hom	hom	NOUN
inlawrev-21198	130	34	estead	estead	ADJ
inlawrev-21198	130	35	deduction	deduction	NOUN
inlawrev-21198	130	36	.	.	PUNCT
inlawrev-21198	131	1	the	the	DET
inlawrev-21198	131	2	exception	exception	NOUN
inlawrev-21198	131	3	was	be	AUX
inlawrev-21198	131	4	the	the	DET
inlawrev-21198	131	5	ga	ga	PROPN
inlawrev-21198	131	6	’s	’s	PART
inlawrev-21198	131	7	decision	decision	NOUN
inlawrev-21198	131	8	to	to	PART
inlawrev-21198	131	9	permit	permit	VERB
inlawrev-21198	131	10	counties	county	NOUN
inlawrev-21198	131	11	,	,	PUNCT
inlawrev-21198	131	12	cities	city	NOUN
inlawrev-21198	131	13	,	,	PUNCT
inlawrev-21198	131	14	and	and	CCONJ
inlawrev-21198	131	15	towns	town	NOUN
inlawrev-21198	131	16	to	to	PART
inlawrev-21198	131	17	adopt	adopt	VERB
inlawrev-21198	131	18	an	an	DET
inlawrev-21198	131	19	extended	extended	ADJ
inlawrev-21198	131	20	period	period	NOUN
inlawrev-21198	131	21	for	for	ADP
inlawrev-21198	131	22	certain	certain	ADJ
inlawrev-21198	131	23	rehabilitated	rehabilitate	VERB
inlawrev-21198	131	24	residential	residential	ADJ
inlawrev-21198	131	25	real	real	ADJ
inlawrev-21198	131	26	property	property	NOUN
inlawrev-21198	131	27	deductions	deduction	NOUN
inlawrev-21198	131	28	.	.	PUNCT
inlawrev-21198	132	1	specifically	specifically	ADV
inlawrev-21198	132	2	,	,	PUNCT
inlawrev-21198	132	3	when	when	SCONJ
inlawrev-21198	132	4	the	the	DET
inlawrev-21198	132	5	rehabilitated	rehabilitate	VERB
inlawrev-21198	132	6	property	property	NOUN
inlawrev-21198	132	7	is	be	AUX
inlawrev-21198	132	8	more21	more21	ADJ
inlawrev-21198	132	9	than	than	ADP
inlawrev-21198	132	10	fifty	fifty	NUM
inlawrev-21198	132	11	years	year	NOUN
inlawrev-21198	132	12	old	old	ADJ
inlawrev-21198	132	13	,	,	PUNCT
inlawrev-21198	132	14	and	and	CCONJ
inlawrev-21198	132	15	was	be	AUX
inlawrev-21198	132	16	abandoned	abandon	VERB
inlawrev-21198	132	17	or	or	CCONJ
inlawrev-21198	132	18	vacant	vacant	ADJ
inlawrev-21198	132	19	,	,	PUNCT
inlawrev-21198	132	20	the	the	DET
inlawrev-21198	132	21	relevant	relevant	ADJ
inlawrev-21198	132	22	taxing	tax	VERB
inlawrev-21198	132	23	unit	unit	NOUN
inlawrev-21198	132	24	may	may	AUX
inlawrev-21198	132	25	extend	extend	VERB
inlawrev-21198	132	26	the	the	DET
inlawrev-21198	132	27	rehabilitated	rehabilitate	VERB
inlawrev-21198	132	28	residential	residential	ADJ
inlawrev-21198	132	29	real	real	ADJ
inlawrev-21198	132	30	property	property	NOUN
inlawrev-21198	132	31	deduction	deduction	NOUN
inlawrev-21198	132	32	period	period	NOUN
inlawrev-21198	132	33	to	to	ADP
inlawrev-21198	132	34	a	a	DET
inlawrev-21198	132	35	duration	duration	NOUN
inlawrev-21198	132	36	between	between	ADP
inlawrev-21198	132	37	five	five	NUM
inlawrev-21198	132	38	and	and	CCONJ
inlawrev-21198	132	39	seven	seven	NUM
inlawrev-21198	132	40	years	year	NOUN
inlawrev-21198	132	41	.	.	PUNCT
inlawrev-21198	133	1	similarly	similarly	ADV
inlawrev-21198	133	2	,	,	PUNCT
inlawrev-21198	133	3	when	when	SCONJ
inlawrev-21198	133	4	the	the	DET
inlawrev-21198	133	5	rehabilitated	rehabilitate	VERB
inlawrev-21198	133	6	property’s22	property’s22	NOUN
inlawrev-21198	133	7	assessed	assess	VERB
inlawrev-21198	133	8	value	value	NOUN
inlawrev-21198	133	9	falls	fall	VERB
inlawrev-21198	133	10	below	below	ADP
inlawrev-21198	133	11	certain	certain	ADJ
inlawrev-21198	133	12	specified	specify	VERB
inlawrev-21198	133	13	minimum	minimum	ADJ
inlawrev-21198	133	14	thresholds	threshold	NOUN
inlawrev-21198	133	15	(	(	PUNCT
inlawrev-21198	133	16	e.g.	e.g.	ADV
inlawrev-21198	133	17	,	,	PUNCT
inlawrev-21198	133	18	$	$	SYM
inlawrev-21198	133	19	37,440	37,440	NUM
inlawrev-21198	133	20	for	for	ADP
inlawrev-21198	133	21	the	the	DET
inlawrev-21198	133	22	pre	pre	ADJ
inlawrev-21198	133	23	-	-	ADJ
inlawrev-21198	133	24	rehabilitation	rehabilitation	ADJ
inlawrev-21198	133	25	improvements	improvement	NOUN
inlawrev-21198	133	26	on	on	ADP
inlawrev-21198	133	27	a	a	DET
inlawrev-21198	133	28	single	single	ADJ
inlawrev-21198	133	29	family	family	NOUN
inlawrev-21198	133	30	dwelling	dwelling	ADJ
inlawrev-21198	133	31	residential	residential	ADJ
inlawrev-21198	133	32	real	real	ADJ
inlawrev-21198	133	33	property	property	NOUN
inlawrev-21198	133	34	)	)	PUNCT
inlawrev-21198	133	35	,	,	PUNCT
inlawrev-21198	133	36	and	and	CCONJ
inlawrev-21198	133	37	was	be	AUX
inlawrev-21198	133	38	abandoned	abandon	VERB
inlawrev-21198	133	39	or	or	CCONJ
inlawrev-21198	133	40	vacant	vacant	ADJ
inlawrev-21198	133	41	,	,	PUNCT
inlawrev-21198	133	42	the	the	DET
inlawrev-21198	133	43	relevant	relevant	ADJ
inlawrev-21198	133	44	taxing	tax	VERB
inlawrev-21198	133	45	unit	unit	NOUN
inlawrev-21198	133	46	may	may	AUX
inlawrev-21198	133	47	extend	extend	VERB
inlawrev-21198	133	48	the	the	DET
inlawrev-21198	133	49	rehabilitated	rehabilitate	VERB
inlawrev-21198	133	50	residential	residential	ADJ
inlawrev-21198	133	51	real	real	ADJ
inlawrev-21198	133	52	property	property	NOUN
inlawrev-21198	133	53	deduction	deduction	NOUN
inlawrev-21198	133	54	period	period	NOUN
inlawrev-21198	133	55	to	to	ADP
inlawrev-21198	133	56	a	a	DET
inlawrev-21198	133	57	duration	duration	NOUN
inlawrev-21198	133	58	between	between	ADP
inlawrev-21198	133	59	five	five	NUM
inlawrev-21198	133	60	and	and	CCONJ
inlawrev-21198	133	61	fifteen	fifteen	NUM
inlawrev-21198	133	62	years	year	NOUN
inlawrev-21198	133	63	.	.	PUNCT
inlawrev-21198	134	1	for	for	ADP
inlawrev-21198	134	2	the	the	DET
inlawrev-21198	134	3	homestead	homestead	NOUN
inlawrev-21198	134	4	deduction	deduction	NOUN
inlawrev-21198	134	5	,	,	PUNCT
inlawrev-21198	134	6	the	the	DET
inlawrev-21198	134	7	amendments	amendment	NOUN
inlawrev-21198	134	8	(	(	PUNCT
inlawrev-21198	134	9	1	1	X
inlawrev-21198	134	10	)	)	PUNCT
inlawrev-21198	134	11	clarify23	clarify23	NOUN
inlawrev-21198	134	12	these	these	DET
inlawrev-21198	134	13	two	two	NUM
inlawrev-21198	134	14	areas	area	NOUN
inlawrev-21198	134	15	)	)	PUNCT
inlawrev-21198	134	16	.	.	PUNCT
inlawrev-21198	135	1	15	15	X
inlawrev-21198	135	2	.	.	X
inlawrev-21198	136	1	pub	pub	NOUN
inlawrev-21198	136	2	.	.	PUNCT
inlawrev-21198	137	1	l.	l.	PROPN
inlawrev-21198	137	2	no	no	INTJ
inlawrev-21198	137	3	.	.	PUNCT
inlawrev-21198	138	1	249	249	NUM
inlawrev-21198	138	2	-	-	SYM
inlawrev-21198	138	3	2015	2015	NUM
inlawrev-21198	138	4	,	,	PUNCT
inlawrev-21198	138	5	§	§	PROPN
inlawrev-21198	138	6	36	36	NUM
inlawrev-21198	138	7	,	,	PUNCT
inlawrev-21198	138	8	2015	2015	NUM
inlawrev-21198	138	9	ind	ind	NOUN
inlawrev-21198	138	10	.	.	PUNCT
inlawrev-21198	139	1	acts	act	VERB
inlawrev-21198	139	2	at	at	ADP
inlawrev-21198	139	3	4052	4052	NUM
inlawrev-21198	139	4	.	.	PUNCT
inlawrev-21198	140	1	16	16	NUM
inlawrev-21198	140	2	.	.	PUNCT
inlawrev-21198	141	1	i	i	PRON
inlawrev-21198	141	2	d.	d.	PROPN
inlawrev-21198	141	3	§	§	PROPN
inlawrev-21198	141	4	11	11	NUM
inlawrev-21198	141	5	,	,	PUNCT
inlawrev-21198	141	6	2015	2015	NUM
inlawrev-21198	141	7	ind	ind	NOUN
inlawrev-21198	141	8	.	.	PUNCT
inlawrev-21198	142	1	acts	act	VERB
inlawrev-21198	142	2	at	at	ADP
inlawrev-21198	142	3	4030	4030	NUM
inlawrev-21198	142	4	(	(	PUNCT
inlawrev-21198	142	5	codified	codify	VERB
inlawrev-21198	142	6	at	at	ADP
inlawrev-21198	142	7	ind	ind	PROPN
inlawrev-21198	142	8	.	.	PUNCT
inlawrev-21198	143	1	code	code	PROPN
inlawrev-21198	143	2	§	§	PROPN
inlawrev-21198	143	3	6	6	NUM
inlawrev-21198	143	4	-	-	SYM
inlawrev-21198	143	5	1.1	1.1	NUM
inlawrev-21198	143	6	-	-	PUNCT
inlawrev-21198	143	7	10	10	NUM
inlawrev-21198	143	8	-	-	NUM
inlawrev-21198	143	9	16.8	16.8	NUM
inlawrev-21198	143	10	)	)	PUNCT
inlawrev-21198	143	11	.	.	PUNCT
inlawrev-21198	144	1	17	17	NUM
inlawrev-21198	144	2	.	.	PUNCT
inlawrev-21198	145	1	pub	pub	NOUN
inlawrev-21198	145	2	.	.	PUNCT
inlawrev-21198	146	1	l.	l.	PROPN
inlawrev-21198	146	2	no	no	INTJ
inlawrev-21198	146	3	.	.	PROPN
inlawrev-21198	147	1	148	148	NUM
inlawrev-21198	147	2	-	-	SYM
inlawrev-21198	147	3	2015	2015	NUM
inlawrev-21198	147	4	,	,	PUNCT
inlawrev-21198	147	5	§	§	PROPN
inlawrev-21198	147	6	5	5	NUM
inlawrev-21198	147	7	,	,	PUNCT
inlawrev-21198	147	8	2015	2015	NUM
inlawrev-21198	147	9	ind	ind	NOUN
inlawrev-21198	147	10	.	.	PUNCT
inlawrev-21198	148	1	acts	act	VERB
inlawrev-21198	148	2	1366	1366	NUM
inlawrev-21198	148	3	,	,	PUNCT
inlawrev-21198	148	4	1371	1371	NUM
inlawrev-21198	148	5	-	-	SYM
inlawrev-21198	148	6	73	73	NUM
inlawrev-21198	148	7	(	(	PUNCT
inlawrev-21198	148	8	codified	codify	VERB
inlawrev-21198	148	9	at	at	ADP
inlawrev-21198	148	10	ind	ind	PROPN
inlawrev-21198	148	11	.	.	PUNCT
inlawrev-21198	149	1	code	code	PROPN
inlawrev-21198	149	2	§	§	PROPN
inlawrev-21198	149	3	6	6	NUM
inlawrev-21198	149	4	-	-	SYM
inlawrev-21198	149	5	1.110	1.110	NUM
inlawrev-21198	149	6	-	-	NUM
inlawrev-21198	149	7	37.5	37.5	NUM
inlawrev-21198	149	8	)	)	PUNCT
inlawrev-21198	149	9	.	.	PUNCT
inlawrev-21198	150	1	a	a	DET
inlawrev-21198	150	2	common	common	ADJ
inlawrev-21198	150	3	area	area	NOUN
inlawrev-21198	150	4	is	be	AUX
inlawrev-21198	150	5	an	an	DET
inlawrev-21198	150	6	area	area	NOUN
inlawrev-21198	150	7	reserved	reserve	VERB
inlawrev-21198	150	8	for	for	ADP
inlawrev-21198	150	9	the	the	DET
inlawrev-21198	150	10	exclusive	exclusive	ADJ
inlawrev-21198	150	11	use	use	NOUN
inlawrev-21198	150	12	of	of	ADP
inlawrev-21198	150	13	residential	residential	ADJ
inlawrev-21198	150	14	lot	lot	NOUN
inlawrev-21198	150	15	owners	owner	NOUN
inlawrev-21198	150	16	and	and	CCONJ
inlawrev-21198	150	17	occupants	occupant	NOUN
inlawrev-21198	150	18	,	,	PUNCT
inlawrev-21198	150	19	and	and	CCONJ
inlawrev-21198	150	20	their	their	PRON
inlawrev-21198	150	21	guests	guest	NOUN
inlawrev-21198	150	22	,	,	PUNCT
inlawrev-21198	150	23	and	and	CCONJ
inlawrev-21198	150	24	whose	whose	DET
inlawrev-21198	150	25	ownership	ownership	NOUN
inlawrev-21198	150	26	transfer	transfer	NOUN
inlawrev-21198	150	27	is	be	AUX
inlawrev-21198	150	28	controlled	control	VERB
inlawrev-21198	150	29	by	by	ADP
inlawrev-21198	150	30	the	the	DET
inlawrev-21198	150	31	lot	lot	NOUN
inlawrev-21198	150	32	owners	owner	NOUN
inlawrev-21198	150	33	.	.	PUNCT
inlawrev-21198	151	1	i	i	PRON
inlawrev-21198	151	2	d.	d.	PROPN
inlawrev-21198	151	3	once	once	ADV
inlawrev-21198	151	4	the	the	DET
inlawrev-21198	151	5	common	common	ADJ
inlawrev-21198	151	6	area	area	NOUN
inlawrev-21198	151	7	designation	designation	NOUN
inlawrev-21198	151	8	is	be	AUX
inlawrev-21198	151	9	obtained	obtain	VERB
inlawrev-21198	151	10	,	,	PUNCT
inlawrev-21198	151	11	it	it	PRON
inlawrev-21198	151	12	remains	remain	VERB
inlawrev-21198	151	13	in	in	ADP
inlawrev-21198	151	14	place	place	NOUN
inlawrev-21198	151	15	without	without	ADP
inlawrev-21198	151	16	the	the	DET
inlawrev-21198	151	17	need	need	NOUN
inlawrev-21198	151	18	for	for	ADP
inlawrev-21198	151	19	further	further	ADJ
inlawrev-21198	151	20	filings	filing	NOUN
inlawrev-21198	151	21	until	until	SCONJ
inlawrev-21198	151	22	the	the	DET
inlawrev-21198	151	23	area	area	NOUN
inlawrev-21198	151	24	fails	fail	VERB
inlawrev-21198	151	25	to	to	PART
inlawrev-21198	151	26	qualify	qualify	VERB
inlawrev-21198	151	27	.	.	PUNCT
inlawrev-21198	152	1	i	i	PRON
inlawrev-21198	152	2	d.	d.	PROPN
inlawrev-21198	152	3	18	18	NUM
inlawrev-21198	152	4	.	.	PUNCT
inlawrev-21198	153	1	i	i	PRON
inlawrev-21198	153	2	d.	d.	PROPN
inlawrev-21198	153	3	§	§	PROPN
inlawrev-21198	153	4	4	4	NUM
inlawrev-21198	153	5	,	,	PUNCT
inlawrev-21198	153	6	2015	2015	NUM
inlawrev-21198	153	7	ind	ind	NOUN
inlawrev-21198	153	8	.	.	PUNCT
inlawrev-21198	154	1	acts	act	VERB
inlawrev-21198	154	2	at	at	ADP
inlawrev-21198	154	3	1370	1370	NUM
inlawrev-21198	154	4	-	-	SYM
inlawrev-21198	154	5	71	71	NUM
inlawrev-21198	154	6	(	(	PUNCT
inlawrev-21198	154	7	codified	codify	VERB
inlawrev-21198	154	8	at	at	ADP
inlawrev-21198	154	9	ind	ind	PROPN
inlawrev-21198	154	10	.	.	PUNCT
inlawrev-21198	155	1	code	code	PROPN
inlawrev-21198	155	2	§	§	PROPN
inlawrev-21198	155	3	6	6	NUM
inlawrev-21198	155	4	-	-	SYM
inlawrev-21198	155	5	1.1	1.1	NUM
inlawrev-21198	155	6	-	-	PUNCT
inlawrev-21198	155	7	10	10	NUM
inlawrev-21198	155	8	-	-	NUM
inlawrev-21198	155	9	26.5	26.5	NUM
inlawrev-21198	155	10	)	)	PUNCT
inlawrev-21198	155	11	.	.	PUNCT
inlawrev-21198	156	1	19	19	NUM
inlawrev-21198	156	2	.	.	PUNCT
inlawrev-21198	157	1	i	i	PRON
inlawrev-21198	157	2	d.	d.	PROPN
inlawrev-21198	157	3	20	20	NUM
inlawrev-21198	157	4	.	.	PUNCT
inlawrev-21198	158	1	i	i	PRON
inlawrev-21198	158	2	d.	d.	PROPN
inlawrev-21198	158	3	§	§	PROPN
inlawrev-21198	158	4	18	18	NUM
inlawrev-21198	158	5	,	,	PUNCT
inlawrev-21198	158	6	2015	2015	NUM
inlawrev-21198	158	7	ind	ind	NOUN
inlawrev-21198	158	8	.	.	PUNCT
inlawrev-21198	159	1	acts	act	VERB
inlawrev-21198	159	2	at	at	ADP
inlawrev-21198	159	3	1395	1395	NUM
inlawrev-21198	159	4	-	-	SYM
inlawrev-21198	159	5	96	96	NUM
inlawrev-21198	159	6	.	.	PUNCT
inlawrev-21198	160	1	qualifying	qualify	VERB
inlawrev-21198	160	2	taxpayers	taxpayer	NOUN
inlawrev-21198	160	3	who	who	PRON
inlawrev-21198	160	4	filed	file	VERB
inlawrev-21198	160	5	a	a	DET
inlawrev-21198	160	6	successful	successful	ADJ
inlawrev-21198	160	7	exemption	exemption	NOUN
inlawrev-21198	160	8	claim	claim	NOUN
inlawrev-21198	160	9	before	before	ADP
inlawrev-21198	160	10	september	september	PROPN
inlawrev-21198	160	11	1	1	NUM
inlawrev-21198	160	12	,	,	PUNCT
inlawrev-21198	160	13	2015	2015	NUM
inlawrev-21198	160	14	are	be	AUX
inlawrev-21198	160	15	entitled	entitle	VERB
inlawrev-21198	160	16	to	to	ADP
inlawrev-21198	160	17	a	a	DET
inlawrev-21198	160	18	refund	refund	NOUN
inlawrev-21198	160	19	of	of	ADP
inlawrev-21198	160	20	any	any	DET
inlawrev-21198	160	21	amounts	amount	NOUN
inlawrev-21198	160	22	paid	pay	VERB
inlawrev-21198	160	23	in	in	ADP
inlawrev-21198	160	24	connection	connection	NOUN
inlawrev-21198	160	25	with	with	ADP
inlawrev-21198	160	26	the	the	DET
inlawrev-21198	160	27	now	now	ADV
inlawrev-21198	160	28	-	-	PUNCT
inlawrev-21198	160	29	exempt	exempt	ADJ
inlawrev-21198	160	30	property	property	NOUN
inlawrev-21198	160	31	and	and	CCONJ
inlawrev-21198	160	32	are	be	AUX
inlawrev-21198	160	33	no	no	ADV
inlawrev-21198	160	34	longer	long	ADV
inlawrev-21198	160	35	liable	liable	ADJ
inlawrev-21198	160	36	for	for	ADP
inlawrev-21198	160	37	any	any	DET
inlawrev-21198	160	38	outstanding	outstanding	ADJ
inlawrev-21198	160	39	property	property	NOUN
inlawrev-21198	160	40	taxes	taxis	NOUN
inlawrev-21198	160	41	,	,	PUNCT
inlawrev-21198	160	42	penalties	penalty	NOUN
inlawrev-21198	160	43	,	,	PUNCT
inlawrev-21198	160	44	or	or	CCONJ
inlawrev-21198	160	45	interest	interest	NOUN
inlawrev-21198	160	46	on	on	ADP
inlawrev-21198	160	47	the	the	DET
inlawrev-21198	160	48	property	property	NOUN
inlawrev-21198	160	49	.	.	PUNCT
inlawrev-21198	161	1	i	i	PRON
inlawrev-21198	161	2	d.	d.	PROPN
inlawrev-21198	161	3	21	21	NUM
inlawrev-21198	161	4	.	.	PUNCT
inlawrev-21198	162	1	the	the	DET
inlawrev-21198	162	2	default	default	NOUN
inlawrev-21198	162	3	duration	duration	NOUN
inlawrev-21198	162	4	for	for	ADP
inlawrev-21198	162	5	the	the	DET
inlawrev-21198	162	6	deductions	deduction	NOUN
inlawrev-21198	162	7	discussed	discuss	VERB
inlawrev-21198	162	8	here	here	ADV
inlawrev-21198	162	9	is	be	AUX
inlawrev-21198	162	10	five	five	NUM
inlawrev-21198	162	11	years	year	NOUN
inlawrev-21198	162	12	.	.	PUNCT
inlawrev-21198	163	1	ind	ind	PROPN
inlawrev-21198	163	2	.	.	PUNCT
inlawrev-21198	164	1	code	code	PROPN
inlawrev-21198	164	2	§	§	PROPN
inlawrev-21198	164	3	6	6	NUM
inlawrev-21198	164	4	-	-	SYM
inlawrev-21198	164	5	1.112	1.112	NUM
inlawrev-21198	164	6	-	-	PUNCT
inlawrev-21198	164	7	18(a	18(a	NUM
inlawrev-21198	164	8	)	)	PUNCT
inlawrev-21198	164	9	,	,	PUNCT
inlawrev-21198	164	10	-22(a	-22(a	NOUN
inlawrev-21198	164	11	)	)	PUNCT
inlawrev-21198	164	12	.	.	PUNCT
inlawrev-21198	165	1	22	22	NUM
inlawrev-21198	165	2	.	.	PUNCT
inlawrev-21198	166	1	pub	pub	NOUN
inlawrev-21198	166	2	.	.	PUNCT
inlawrev-21198	167	1	l.	l.	PROPN
inlawrev-21198	167	2	no	no	INTJ
inlawrev-21198	167	3	.	.	PROPN
inlawrev-21198	168	1	247	247	NUM
inlawrev-21198	168	2	-	-	SYM
inlawrev-21198	168	3	2015	2015	NUM
inlawrev-21198	168	4	,	,	PUNCT
inlawrev-21198	168	5	§	§	PROPN
inlawrev-21198	168	6	4	4	NUM
inlawrev-21198	168	7	,	,	PUNCT
inlawrev-21198	168	8	2015	2015	NUM
inlawrev-21198	168	9	ind	ind	NOUN
inlawrev-21198	168	10	.	.	PUNCT
inlawrev-21198	169	1	acts	act	VERB
inlawrev-21198	169	2	3937	3937	NUM
inlawrev-21198	169	3	,	,	PUNCT
inlawrev-21198	169	4	3940	3940	NUM
inlawrev-21198	169	5	-	-	SYM
inlawrev-21198	169	6	41	41	NUM
inlawrev-21198	169	7	(	(	PUNCT
inlawrev-21198	169	8	amending	amend	VERB
inlawrev-21198	169	9	ind	ind	NOUN
inlawrev-21198	169	10	.	.	PUNCT
inlawrev-21198	170	1	code	code	PROPN
inlawrev-21198	170	2	§	§	PROPN
inlawrev-21198	170	3	6	6	NUM
inlawrev-21198	170	4	-	-	SYM
inlawrev-21198	170	5	1.112	1.112	NUM
inlawrev-21198	170	6	-	-	SYM
inlawrev-21198	170	7	22	22	NUM
inlawrev-21198	170	8	)	)	PUNCT
inlawrev-21198	170	9	.	.	PUNCT
inlawrev-21198	171	1	23	23	NUM
inlawrev-21198	171	2	.	.	PUNCT
inlawrev-21198	172	1	i	i	PRON
inlawrev-21198	172	2	d.	d.	PROPN
inlawrev-21198	172	3	§	§	PROPN
inlawrev-21198	172	4	3	3	NUM
inlawrev-21198	172	5	,	,	PUNCT
inlawrev-21198	172	6	2015	2015	NUM
inlawrev-21198	172	7	ind	ind	NOUN
inlawrev-21198	172	8	.	.	PUNCT
inlawrev-21198	173	1	acts	act	VERB
inlawrev-21198	173	2	at	at	ADP
inlawrev-21198	173	3	3939	3939	NUM
inlawrev-21198	173	4	-	-	SYM
inlawrev-21198	173	5	40	40	NUM
inlawrev-21198	173	6	(	(	PUNCT
inlawrev-21198	173	7	amending	amend	VERB
inlawrev-21198	173	8	ind	ind	NOUN
inlawrev-21198	173	9	.	.	PUNCT
inlawrev-21198	174	1	code	code	PROPN
inlawrev-21198	174	2	§	§	PROPN
inlawrev-21198	174	3	6	6	NUM
inlawrev-21198	174	4	-	-	SYM
inlawrev-21198	174	5	1.1	1.1	NUM
inlawrev-21198	174	6	-	-	PUNCT
inlawrev-21198	174	7	12	12	NUM
inlawrev-21198	174	8	-	-	PUNCT
inlawrev-21198	174	9	18	18	NUM
inlawrev-21198	174	10	)	)	PUNCT
inlawrev-21198	174	11	.	.	PUNCT
inlawrev-21198	175	1	2016	2016	NUM
inlawrev-21198	175	2	]	]	PUNCT
inlawrev-21198	175	3	taxation	taxation	NOUN
inlawrev-21198	175	4	1239	1239	NUM
inlawrev-21198	175	5	that	that	SCONJ
inlawrev-21198	175	6	only	only	ADV
inlawrev-21198	175	7	one	one	NUM
inlawrev-21198	175	8	standard	standard	ADJ
inlawrev-21198	175	9	deduction	deduction	NOUN
inlawrev-21198	175	10	is	be	AUX
inlawrev-21198	175	11	available	available	ADJ
inlawrev-21198	175	12	per	per	ADP
inlawrev-21198	175	13	property	property	NOUN
inlawrev-21198	175	14	,	,	PUNCT
inlawrev-21198	175	15	regardless	regardless	ADV
inlawrev-21198	175	16	of	of	ADP
inlawrev-21198	175	17	whether	whether	SCONJ
inlawrev-21198	175	18	the	the	DET
inlawrev-21198	175	19	property	property	NOUN
inlawrev-21198	175	20	qualifies	qualify	VERB
inlawrev-21198	175	21	as	as	ADP
inlawrev-21198	175	22	a	a	DET
inlawrev-21198	175	23	homestead	homestead	NOUN
inlawrev-21198	175	24	from	from	ADP
inlawrev-21198	175	25	more	more	ADJ
inlawrev-21198	175	26	than	than	ADP
inlawrev-21198	175	27	one	one	NUM
inlawrev-21198	175	28	taxpayer	taxpayer	NOUN
inlawrev-21198	175	29	;	;	PUNCT
inlawrev-21198	175	30	(	(	PUNCT
inlawrev-21198	175	31	2	2	X
inlawrev-21198	175	32	)	)	PUNCT
inlawrev-21198	175	33	limit	limit	NOUN
inlawrev-21198	175	34	the24	the24	NOUN
inlawrev-21198	175	35	buyer	buyer	NOUN
inlawrev-21198	175	36	’s	’s	PART
inlawrev-21198	175	37	deduction	deduction	NOUN
inlawrev-21198	175	38	in	in	ADP
inlawrev-21198	175	39	situations	situation	NOUN
inlawrev-21198	175	40	where	where	SCONJ
inlawrev-21198	175	41	the	the	DET
inlawrev-21198	175	42	home	home	NOUN
inlawrev-21198	175	43	is	be	AUX
inlawrev-21198	175	44	still	still	ADV
inlawrev-21198	175	45	under	under	ADP
inlawrev-21198	175	46	a	a	DET
inlawrev-21198	175	47	purchase	purchase	NOUN
inlawrev-21198	175	48	contract	contract	NOUN
inlawrev-21198	175	49	to	to	ADP
inlawrev-21198	175	50	situations	situation	NOUN
inlawrev-21198	175	51	where	where	SCONJ
inlawrev-21198	175	52	the	the	DET
inlawrev-21198	175	53	seller	seller	NOUN
inlawrev-21198	175	54	is	be	AUX
inlawrev-21198	175	55	contractually	contractually	ADV
inlawrev-21198	175	56	required	require	VERB
inlawrev-21198	175	57	to	to	PART
inlawrev-21198	175	58	transfer	transfer	VERB
inlawrev-21198	175	59	title	title	NOUN
inlawrev-21198	175	60	to	to	ADP
inlawrev-21198	175	61	the	the	DET
inlawrev-21198	175	62	buyer	buyer	NOUN
inlawrev-21198	175	63	upon	upon	SCONJ
inlawrev-21198	175	64	completion	completion	NOUN
inlawrev-21198	175	65	of	of	ADP
inlawrev-21198	175	66	the	the	DET
inlawrev-21198	175	67	buyer	buyer	NOUN
inlawrev-21198	175	68	’s	’s	PART
inlawrev-21198	175	69	contractual	contractual	ADJ
inlawrev-21198	175	70	obligations	obligation	NOUN
inlawrev-21198	175	71	;	;	PUNCT
inlawrev-21198	175	72	and	and	CCONJ
inlawrev-21198	175	73	(	(	PUNCT
inlawrev-21198	175	74	3	3	X
inlawrev-21198	175	75	)	)	PUNCT
inlawrev-21198	175	76	remove	remove	VERB
inlawrev-21198	175	77	the25	the25	PROPN
inlawrev-21198	175	78	eligibility	eligibility	NOUN
inlawrev-21198	175	79	requirement	requirement	NOUN
inlawrev-21198	175	80	that	that	PRON
inlawrev-21198	175	81	forces	force	VERB
inlawrev-21198	175	82	an	an	DET
inlawrev-21198	175	83	individual	individual	NOUN
inlawrev-21198	175	84	to	to	PART
inlawrev-21198	175	85	file	file	VERB
inlawrev-21198	175	86	a	a	DET
inlawrev-21198	175	87	statem	statem	NOUN
inlawrev-21198	175	88	ent	ent	NOUN
inlawrev-21198	175	89	canceling	cancel	VERB
inlawrev-21198	175	90	the	the	DET
inlawrev-21198	175	91	homestead	homestead	NOUN
inlawrev-21198	175	92	deduction	deduction	NOUN
inlawrev-21198	175	93	for	for	ADP
inlawrev-21198	175	94	all	all	DET
inlawrev-21198	175	95	other	other	ADJ
inlawrev-21198	175	96	potentially	potentially	ADV
inlawrev-21198	175	97	qualifying	qualify	VERB
inlawrev-21198	175	98	properties.26	properties.26	NOUN
inlawrev-21198	175	99	the	the	DET
inlawrev-21198	175	100	ga	ga	PROPN
inlawrev-21198	175	101	made	make	VERB
inlawrev-21198	175	102	a	a	DET
inlawrev-21198	175	103	handful	handful	NOUN
inlawrev-21198	175	104	of	of	ADP
inlawrev-21198	175	105	changes	change	NOUN
inlawrev-21198	175	106	to	to	ADP
inlawrev-21198	175	107	personal	personal	ADJ
inlawrev-21198	175	108	property	property	NOUN
inlawrev-21198	175	109	taxation	taxation	NOUN
inlawrev-21198	175	110	that	that	PRON
inlawrev-21198	175	111	are	be	AUX
inlawrev-21198	175	112	worth	worth	ADJ
inlawrev-21198	175	113	noting	note	VERB
inlawrev-21198	175	114	here	here	ADV
inlawrev-21198	175	115	.	.	PUNCT
inlawrev-21198	176	1	significantly	significantly	ADV
inlawrev-21198	176	2	,	,	PUNCT
inlawrev-21198	176	3	the	the	DET
inlawrev-21198	176	4	ga	ga	PROPN
inlawrev-21198	176	5	broadened	broaden	VERB
inlawrev-21198	176	6	the	the	DET
inlawrev-21198	176	7	reach	reach	NOUN
inlawrev-21198	176	8	of	of	ADP
inlawrev-21198	176	9	the	the	DET
inlawrev-21198	176	10	$	$	SYM
inlawrev-21198	176	11	20,000	20,000	NUM
inlawrev-21198	176	12	business	business	NOUN
inlawrev-21198	176	13	personal	personal	ADJ
inlawrev-21198	176	14	property	property	NOUN
inlawrev-21198	176	15	tax	tax	NOUN
inlawrev-21198	176	16	exemption	exemption	NOUN
inlawrev-21198	176	17	that	that	PRON
inlawrev-21198	176	18	it	it	PRON
inlawrev-21198	176	19	enacted	enact	VERB
inlawrev-21198	176	20	in	in	ADP
inlawrev-21198	176	21	2014	2014	NUM
inlawrev-21198	176	22	by	by	ADP
inlawrev-21198	176	23	mandating	mandate	VERB
inlawrev-21198	176	24	it	it	PRON
inlawrev-21198	176	25	for	for	ADP
inlawrev-21198	176	26	all	all	DET
inlawrev-21198	176	27	indiana	indiana	PROPN
inlawrev-21198	176	28	counties	county	NOUN
inlawrev-21198	176	29	.	.	PUNCT
inlawrev-21198	177	1	it	it	PRON
inlawrev-21198	177	2	is	be	AUX
inlawrev-21198	177	3	not	not	PART
inlawrev-21198	177	4	all	all	DET
inlawrev-21198	177	5	good	good	ADJ
inlawrev-21198	177	6	news	news	NOUN
inlawrev-21198	177	7	for	for	ADP
inlawrev-21198	177	8	sm	sm	PROPN
inlawrev-21198	177	9	all	all	DET
inlawrev-21198	177	10	business	business	NOUN
inlawrev-21198	177	11	owners,27	owners,27	NOUN
inlawrev-21198	177	12	though	though	ADV
inlawrev-21198	177	13	,	,	PUNCT
inlawrev-21198	177	14	because	because	SCONJ
inlawrev-21198	177	15	each	each	DET
inlawrev-21198	177	16	county	county	NOUN
inlawrev-21198	177	17	fiscal	fiscal	ADJ
inlawrev-21198	177	18	body	body	NOUN
inlawrev-21198	177	19	received	receive	VERB
inlawrev-21198	177	20	permission	permission	NOUN
inlawrev-21198	177	21	from	from	ADP
inlawrev-21198	177	22	the	the	DET
inlawrev-21198	177	23	ga	ga	PROPN
inlawrev-21198	177	24	to	to	PART
inlawrev-21198	177	25	collect	collect	VERB
inlawrev-21198	177	26	a	a	DET
inlawrev-21198	177	27	“	"	PUNCT
inlawrev-21198	177	28	local	local	ADJ
inlawrev-21198	177	29	service	service	NOUN
inlawrev-21198	177	30	fee	fee	NOUN
inlawrev-21198	177	31	”	"	PUNCT
inlawrev-21198	177	32	of	of	ADP
inlawrev-21198	177	33	up	up	ADP
inlawrev-21198	177	34	to	to	PART
inlawrev-21198	177	35	$	$	SYM
inlawrev-21198	177	36	50	50	NUM
inlawrev-21198	177	37	from	from	ADP
inlawrev-21198	177	38	each	each	DET
inlawrev-21198	177	39	person	person	NOUN
inlawrev-21198	177	40	who	who	PRON
inlawrev-21198	177	41	claims	claim	VERB
inlawrev-21198	177	42	the	the	DET
inlawrev-21198	177	43	aforementioned	aforementioned	ADJ
inlawrev-21198	177	44	exemption	exemption	NOUN
inlawrev-21198	177	45	.	.	PUNCT
inlawrev-21198	178	1	regarding	regard	VERB
inlawrev-21198	178	2	personal	personal	ADJ
inlawrev-21198	178	3	property	property	NOUN
inlawrev-21198	178	4	assessment	assessment	NOUN
inlawrev-21198	178	5	values,28	values,28	NOUN
inlawrev-21198	178	6	assessed	assess	VERB
inlawrev-21198	178	7	values	value	NOUN
inlawrev-21198	178	8	from	from	ADP
inlawrev-21198	178	9	a	a	DET
inlawrev-21198	178	10	taxpayer	taxpayer	NOUN
inlawrev-21198	178	11	’s	’s	PART
inlawrev-21198	178	12	amended	amend	VERB
inlawrev-21198	178	13	personal	personal	ADJ
inlawrev-21198	178	14	property	property	NOUN
inlawrev-21198	178	15	tax	tax	NOUN
inlawrev-21198	178	16	return	return	NOUN
inlawrev-21198	178	17	must	must	AUX
inlawrev-21198	178	18	be	be	AUX
inlawrev-21198	178	19	used	use	VERB
inlawrev-21198	178	20	to	to	PART
inlawrev-21198	178	21	determine	determine	VERB
inlawrev-21198	178	22	the	the	DET
inlawrev-21198	178	23	taxes	taxis	NOUN
inlawrev-21198	178	24	payable	payable	ADJ
inlawrev-21198	178	25	in	in	ADP
inlawrev-21198	178	26	the	the	DET
inlawrev-21198	178	27	succeeding	succeed	VERB
inlawrev-21198	178	28	year	year	NOUN
inlawrev-21198	178	29	when	when	SCONJ
inlawrev-21198	178	30	that	that	DET
inlawrev-21198	178	31	amended	amend	VERB
inlawrev-21198	178	32	return	return	NOUN
inlawrev-21198	178	33	is	be	AUX
inlawrev-21198	178	34	filed	file	VERB
inlawrev-21198	178	35	before	before	ADP
inlawrev-21198	178	36	july	july	PROPN
inlawrev-21198	178	37	16	16	NUM
inlawrev-21198	178	38	of	of	ADP
inlawrev-21198	178	39	the	the	DET
inlawrev-21198	178	40	year	year	NOUN
inlawrev-21198	178	41	covered	cover	VERB
inlawrev-21198	178	42	by	by	ADP
inlawrev-21198	178	43	the	the	DET
inlawrev-21198	178	44	return	return	NOUN
inlawrev-21198	178	45	.	.	PUNCT
inlawrev-21198	179	1	in	in	ADP
inlawrev-21198	179	2	all	all	DET
inlawrev-21198	179	3	other29	other29	NOUN
inlawrev-21198	179	4	situations	situation	NOUN
inlawrev-21198	179	5	,	,	PUNCT
inlawrev-21198	179	6	the	the	DET
inlawrev-21198	179	7	assessed	assessed	ADJ
inlawrev-21198	179	8	values	value	NOUN
inlawrev-21198	179	9	from	from	ADP
inlawrev-21198	179	10	the	the	DET
inlawrev-21198	179	11	original	original	ADJ
inlawrev-21198	179	12	personal	personal	ADJ
inlawrev-21198	179	13	property	property	NOUN
inlawrev-21198	179	14	tax	tax	NOUN
inlawrev-21198	179	15	return	return	NOUN
inlawrev-21198	179	16	are	be	AUX
inlawrev-21198	179	17	used	use	VERB
inlawrev-21198	179	18	.	.	PUNCT
inlawrev-21198	180	1	the	the	DET
inlawrev-21198	180	2	rules	rule	NOUN
inlawrev-21198	180	3	affecting	affect	VERB
inlawrev-21198	180	4	depreciation	depreciation	NOUN
inlawrev-21198	180	5	of	of	ADP
inlawrev-21198	180	6	tangible	tangible	ADJ
inlawrev-21198	180	7	personal	personal	ADJ
inlawrev-21198	180	8	property	property	NOUN
inlawrev-21198	180	9	were	be	AUX
inlawrev-21198	180	10	also30	also30	NOUN
inlawrev-21198	180	11	adjusted	adjust	VERB
inlawrev-21198	180	12	to	to	PART
inlawrev-21198	180	13	standardize	standardize	VERB
inlawrev-21198	180	14	the	the	DET
inlawrev-21198	180	15	procedure	procedure	NOUN
inlawrev-21198	180	16	for	for	ADP
inlawrev-21198	180	17	determining	determine	VERB
inlawrev-21198	180	18	the	the	DET
inlawrev-21198	180	19	year	year	NOUN
inlawrev-21198	180	20	of	of	ADP
inlawrev-21198	180	21	acquisition	acquisition	NOUN
inlawrev-21198	180	22	used	use	VERB
inlawrev-21198	180	23	in	in	ADP
inlawrev-21198	180	24	calculating	calculate	VERB
inlawrev-21198	180	25	that	that	DET
inlawrev-21198	180	26	depreciation	depreciation	NOUN
inlawrev-21198	180	27	.	.	PUNCT
inlawrev-21198	181	1	for	for	ADP
inlawrev-21198	181	2	property	property	NOUN
inlawrev-21198	181	3	acquired	acquire	VERB
inlawrev-21198	181	4	after	after	ADP
inlawrev-21198	181	5	january	january	PROPN
inlawrev-21198	181	6	1	1	NUM
inlawrev-21198	181	7	,	,	PUNCT
inlawrev-21198	181	8	2016	2016	NUM
inlawrev-21198	181	9	,	,	PUNCT
inlawrev-21198	181	10	the	the	DET
inlawrev-21198	181	11	default	default	NOUN
inlawrev-21198	181	12	rule	rule	NOUN
inlawrev-21198	181	13	is	be	AUX
inlawrev-21198	181	14	the	the	DET
inlawrev-21198	181	15	applicable	applicable	ADJ
inlawrev-21198	181	16	fiscal	fiscal	ADJ
inlawrev-21198	181	17	year	year	NOUN
inlawrev-21198	181	18	beginning	begin	VERB
inlawrev-21198	181	19	january	january	PROPN
inlawrev-21198	181	20	2	2	NUM
inlawrev-21198	181	21	and	and	CCONJ
inlawrev-21198	181	22	ending	end	VERB
inlawrev-21198	181	23	the	the	DET
inlawrev-21198	181	24	following	follow	VERB
inlawrev-21198	181	25	january	january	PROPN
inlawrev-21198	181	26	1	1	NUM
inlawrev-21198	181	27	.	.	PUNCT
inlawrev-21198	182	1	however	however	ADV
inlawrev-21198	182	2	,	,	PUNCT
inlawrev-21198	182	3	taxpayers	taxpayer	NOUN
inlawrev-21198	182	4	may	may	AUX
inlawrev-21198	182	5	elect	elect	VERB
inlawrev-21198	182	6	to	to	PART
inlawrev-21198	182	7	use	use	VERB
inlawrev-21198	182	8	the	the	DET
inlawrev-21198	182	9	same	same	ADJ
inlawrev-21198	182	10	year	year	NOUN
inlawrev-21198	182	11	that31	that31	NOUN
inlawrev-21198	182	12	they	they	PRON
inlawrev-21198	182	13	use	use	VERB
inlawrev-21198	182	14	for	for	ADP
inlawrev-21198	182	15	federal	federal	ADJ
inlawrev-21198	182	16	income	income	NOUN
inlawrev-21198	182	17	tax	tax	NOUN
inlawrev-21198	182	18	purposes	purpose	NOUN
inlawrev-21198	182	19	if	if	SCONJ
inlawrev-21198	182	20	they	they	PRON
inlawrev-21198	182	21	have	have	VERB
inlawrev-21198	182	22	a	a	DET
inlawrev-21198	182	23	financial	financial	ADJ
inlawrev-21198	182	24	year	year	NOUN
inlawrev-21198	182	25	ending	end	VERB
inlawrev-21198	182	26	on	on	ADP
inlawrev-21198	182	27	24	24	NUM
inlawrev-21198	182	28	.	.	PUNCT
inlawrev-21198	183	1	pub	pub	NOUN
inlawrev-21198	183	2	.	.	PUNCT
inlawrev-21198	184	1	l.	l.	PROPN
inlawrev-21198	184	2	no	no	INTJ
inlawrev-21198	184	3	.	.	PROPN
inlawrev-21198	185	1	207	207	NUM
inlawrev-21198	185	2	-	-	SYM
inlawrev-21198	185	3	2015	2015	NUM
inlawrev-21198	185	4	,	,	PUNCT
inlawrev-21198	185	5	§	§	PROPN
inlawrev-21198	185	6	1	1	NUM
inlawrev-21198	185	7	,	,	PUNCT
inlawrev-21198	185	8	2015	2015	NUM
inlawrev-21198	185	9	ind	ind	NOUN
inlawrev-21198	185	10	.	.	PUNCT
inlawrev-21198	186	1	acts	act	VERB
inlawrev-21198	186	2	2531	2531	NUM
inlawrev-21198	186	3	,	,	PUNCT
inlawrev-21198	186	4	2531	2531	NUM
inlawrev-21198	186	5	-	-	SYM
inlawrev-21198	186	6	41	41	NUM
inlawrev-21198	186	7	(	(	PUNCT
inlawrev-21198	186	8	amending	amend	VERB
inlawrev-21198	186	9	ind	ind	NOUN
inlawrev-21198	186	10	.	.	PUNCT
inlawrev-21198	187	1	code	code	PROPN
inlawrev-21198	187	2	§	§	PROPN
inlawrev-21198	187	3	6	6	NUM
inlawrev-21198	187	4	-	-	SYM
inlawrev-21198	187	5	1.112	1.112	NUM
inlawrev-21198	187	6	-	-	SYM
inlawrev-21198	187	7	37	37	NUM
inlawrev-21198	187	8	)	)	PUNCT
inlawrev-21198	187	9	.	.	PUNCT
inlawrev-21198	188	1	25	25	NUM
inlawrev-21198	188	2	.	.	PUNCT
inlawrev-21198	189	1	pub	pub	NOUN
inlawrev-21198	189	2	.	.	PUNCT
inlawrev-21198	190	1	l.	l.	PROPN
inlawrev-21198	190	2	no	no	INTJ
inlawrev-21198	190	3	.	.	PROPN
inlawrev-21198	191	1	25	25	NUM
inlawrev-21198	191	2	-	-	SYM
inlawrev-21198	191	3	2015	2015	NUM
inlawrev-21198	191	4	,	,	PUNCT
inlawrev-21198	191	5	§	§	PROPN
inlawrev-21198	191	6	1	1	NUM
inlawrev-21198	191	7	,	,	PUNCT
inlawrev-21198	191	8	2015	2015	NUM
inlawrev-21198	191	9	ind	ind	NOUN
inlawrev-21198	191	10	.	.	PUNCT
inlawrev-21198	192	1	acts	act	VERB
inlawrev-21198	192	2	234	234	NUM
inlawrev-21198	192	3	,	,	PUNCT
inlawrev-21198	192	4	234	234	NUM
inlawrev-21198	192	5	-	-	SYM
inlawrev-21198	192	6	43	43	NUM
inlawrev-21198	192	7	(	(	PUNCT
inlawrev-21198	192	8	amending	amend	VERB
inlawrev-21198	192	9	ind	ind	NOUN
inlawrev-21198	192	10	.	.	PUNCT
inlawrev-21198	193	1	code	code	PROPN
inlawrev-21198	193	2	§	§	PROPN
inlawrev-21198	193	3	6	6	NUM
inlawrev-21198	193	4	-	-	SYM
inlawrev-21198	193	5	1.1	1.1	NUM
inlawrev-21198	193	6	-	-	NUM
inlawrev-21198	193	7	1237	1237	NUM
inlawrev-21198	193	8	)	)	PUNCT
inlawrev-21198	193	9	.	.	PUNCT
inlawrev-21198	194	1	26	26	NUM
inlawrev-21198	194	2	.	.	X
inlawrev-21198	195	1	pub	pub	NOUN
inlawrev-21198	195	2	.	.	PUNCT
inlawrev-21198	196	1	l.	l.	PROPN
inlawrev-21198	196	2	no	no	INTJ
inlawrev-21198	196	3	.	.	PROPN
inlawrev-21198	197	1	148	148	NUM
inlawrev-21198	197	2	-	-	SYM
inlawrev-21198	197	3	2015	2015	NUM
inlawrev-21198	197	4	,	,	PUNCT
inlawrev-21198	197	5	§	§	PROPN
inlawrev-21198	197	6	7	7	NUM
inlawrev-21198	197	7	,	,	PUNCT
inlawrev-21198	197	8	2015	2015	NUM
inlawrev-21198	197	9	ind	ind	NOUN
inlawrev-21198	197	10	.	.	PUNCT
inlawrev-21198	198	1	acts	act	VERB
inlawrev-21198	198	2	1366	1366	NUM
inlawrev-21198	198	3	,	,	PUNCT
inlawrev-21198	198	4	1382	1382	NUM
inlawrev-21198	198	5	-	-	SYM
inlawrev-21198	198	6	83	83	NUM
inlawrev-21198	198	7	(	(	PUNCT
inlawrev-21198	198	8	amending	amend	VERB
inlawrev-21198	198	9	ind	ind	NOUN
inlawrev-21198	198	10	.	.	PUNCT
inlawrev-21198	199	1	code	code	PROPN
inlawrev-21198	199	2	§	§	PROPN
inlawrev-21198	199	3	6	6	NUM
inlawrev-21198	199	4	-	-	SYM
inlawrev-21198	199	5	1.112	1.112	NUM
inlawrev-21198	199	6	-	-	SYM
inlawrev-21198	199	7	37	37	NUM
inlawrev-21198	199	8	)	)	PUNCT
inlawrev-21198	199	9	.	.	PUNCT
inlawrev-21198	200	1	27	27	NUM
inlawrev-21198	200	2	.	.	PUNCT
inlawrev-21198	201	1	pub	pub	NOUN
inlawrev-21198	201	2	.	.	PUNCT
inlawrev-21198	202	1	l.	l.	PROPN
inlawrev-21198	202	2	no	no	INTJ
inlawrev-21198	202	3	.	.	PUNCT
inlawrev-21198	203	1	249	249	NUM
inlawrev-21198	203	2	-	-	SYM
inlawrev-21198	203	3	2015	2015	NUM
inlawrev-21198	203	4	,	,	PUNCT
inlawrev-21198	203	5	§	§	PROPN
inlawrev-21198	203	6	3	3	NUM
inlawrev-21198	203	7	,	,	PUNCT
inlawrev-21198	203	8	2015	2015	NUM
inlawrev-21198	203	9	ind	ind	NOUN
inlawrev-21198	203	10	.	.	PUNCT
inlawrev-21198	204	1	acts	act	VERB
inlawrev-21198	204	2	4020	4020	NUM
inlawrev-21198	204	3	,	,	PUNCT
inlawrev-21198	204	4	4022	4022	NUM
inlawrev-21198	204	5	-	-	SYM
inlawrev-21198	204	6	24	24	NUM
inlawrev-21198	204	7	(	(	PUNCT
inlawrev-21198	204	8	amending	amend	VERB
inlawrev-21198	204	9	ind	ind	NOUN
inlawrev-21198	204	10	.	.	PUNCT
inlawrev-21198	205	1	code	code	PROPN
inlawrev-21198	205	2	§	§	PROPN
inlawrev-21198	205	3	6	6	NUM
inlawrev-21198	205	4	-	-	SYM
inlawrev-21198	205	5	1.13	1.13	NUM
inlawrev-21198	205	6	-	-	NUM
inlawrev-21198	205	7	7.2	7.2	NUM
inlawrev-21198	205	8	)	)	PUNCT
inlawrev-21198	205	9	;	;	PUNCT
inlawrev-21198	205	10	see	see	VERB
inlawrev-21198	205	11	also	also	ADV
inlawrev-21198	205	12	lawrence	lawrence	PROPN
inlawrev-21198	205	13	a.	a.	PROPN
inlawrev-21198	205	14	jegen	jegen	PROPN
inlawrev-21198	206	1	iii	iii	X
inlawrev-21198	206	2	et	et	NOUN
inlawrev-21198	206	3	al	al	PROPN
inlawrev-21198	206	4	.	.	PROPN
inlawrev-21198	206	5	,	,	PUNCT
inlawrev-21198	206	6	recent	recent	ADJ
inlawrev-21198	206	7	developments	development	NOUN
inlawrev-21198	206	8	in	in	ADP
inlawrev-21198	206	9	indiana	indiana	PROPN
inlawrev-21198	206	10	taxation	taxation	PROPN
inlawrev-21198	206	11	survey	survey	NOUN
inlawrev-21198	206	12	2014	2014	NUM
inlawrev-21198	206	13	,	,	PUNCT
inlawrev-21198	206	14	48	48	NUM
inlawrev-21198	206	15	ind	ind	NOUN
inlawrev-21198	206	16	.	.	PUNCT
inlawrev-21198	207	1	l.	l.	PROPN
inlawrev-21198	207	2	rev	rev	AUX
inlawrev-21198	207	3	.	.	PROPN
inlawrev-21198	207	4	1455	1455	NUM
inlawrev-21198	207	5	,	,	PUNCT
inlawrev-21198	207	6	1456	1456	NUM
inlawrev-21198	207	7	-	-	SYM
inlawrev-21198	207	8	57	57	NUM
inlawrev-21198	207	9	(	(	PUNCT
inlawrev-21198	207	10	2015	2015	NUM
inlawrev-21198	207	11	)	)	PUNCT
inlawrev-21198	207	12	(	(	PUNCT
inlawrev-21198	207	13	reporting	report	VERB
inlawrev-21198	207	14	the	the	DET
inlawrev-21198	207	15	creation	creation	NOUN
inlawrev-21198	207	16	of	of	ADP
inlawrev-21198	207	17	the	the	DET
inlawrev-21198	207	18	county	county	NOUN
inlawrev-21198	207	19	-	-	PUNCT
inlawrev-21198	207	20	level	level	NOUN
inlawrev-21198	207	21	optional	optional	ADJ
inlawrev-21198	207	22	business	business	NOUN
inlawrev-21198	207	23	personal	personal	ADJ
inlawrev-21198	207	24	property	property	NOUN
inlawrev-21198	207	25	exemption	exemption	NOUN
inlawrev-21198	207	26	)	)	PUNCT
inlawrev-21198	207	27	.	.	PUNCT
inlawrev-21198	208	1	this	this	DET
inlawrev-21198	208	2	change	change	NOUN
inlawrev-21198	208	3	also	also	ADV
inlawrev-21198	208	4	requires	require	VERB
inlawrev-21198	208	5	each	each	DET
inlawrev-21198	208	6	taxpayer	taxpayer	NOUN
inlawrev-21198	208	7	requesting	request	VERB
inlawrev-21198	208	8	the	the	DET
inlawrev-21198	208	9	exemption	exemption	NOUN
inlawrev-21198	208	10	to	to	PART
inlawrev-21198	208	11	file	file	VERB
inlawrev-21198	208	12	an	an	DET
inlawrev-21198	208	13	annual	annual	ADJ
inlawrev-21198	208	14	notarized	notarized	ADJ
inlawrev-21198	208	15	certification	certification	NOUN
inlawrev-21198	208	16	signed	sign	VERB
inlawrev-21198	208	17	under	under	ADP
inlawrev-21198	208	18	penalties	penalty	NOUN
inlawrev-21198	208	19	of	of	ADP
inlawrev-21198	208	20	perjury	perjury	NOUN
inlawrev-21198	208	21	with	with	ADP
inlawrev-21198	208	22	the	the	DET
inlawrev-21198	208	23	relevant	relevant	ADJ
inlawrev-21198	208	24	county	county	NOUN
inlawrev-21198	208	25	assessor	assessor	NOUN
inlawrev-21198	208	26	.	.	PUNCT
inlawrev-21198	209	1	pub	pub	NOUN
inlawrev-21198	209	2	.	.	PUNCT
inlawrev-21198	210	1	l.	l.	PROPN
inlawrev-21198	210	2	no	no	INTJ
inlawrev-21198	210	3	.	.	PUNCT
inlawrev-21198	211	1	249	249	NUM
inlawrev-21198	211	2	-	-	SYM
inlawrev-21198	211	3	2015	2015	NUM
inlawrev-21198	211	4	,	,	PUNCT
inlawrev-21198	211	5	§	§	PROPN
inlawrev-21198	211	6	3	3	NUM
inlawrev-21198	211	7	,	,	PUNCT
inlawrev-21198	211	8	2015	2015	NUM
inlawrev-21198	211	9	ind	ind	NOUN
inlawrev-21198	211	10	.	.	PUNCT
inlawrev-21198	212	1	acts	act	VERB
inlawrev-21198	212	2	at	at	ADP
inlawrev-21198	212	3	4022	4022	NUM
inlawrev-21198	212	4	-	-	SYM
inlawrev-21198	212	5	24	24	NUM
inlawrev-21198	212	6	(	(	PUNCT
inlawrev-21198	212	7	amending	amend	VERB
inlawrev-21198	212	8	ind	ind	NOUN
inlawrev-21198	212	9	.	.	PUNCT
inlawrev-21198	213	1	code	code	PROPN
inlawrev-21198	213	2	§	§	PROPN
inlawrev-21198	213	3	6	6	NUM
inlawrev-21198	213	4	-	-	SYM
inlawrev-21198	213	5	1.1	1.1	NUM
inlawrev-21198	213	6	-	-	PUNCT
inlawrev-21198	213	7	3	3	NUM
inlawrev-21198	213	8	-	-	NUM
inlawrev-21198	213	9	7.2	7.2	NUM
inlawrev-21198	213	10	)	)	PUNCT
inlawrev-21198	213	11	.	.	PUNCT
inlawrev-21198	214	1	28	28	NUM
inlawrev-21198	214	2	.	.	PUNCT
inlawrev-21198	215	1	pub	pub	NOUN
inlawrev-21198	215	2	.	.	PUNCT
inlawrev-21198	216	1	l.	l.	PROPN
inlawrev-21198	216	2	no	no	INTJ
inlawrev-21198	216	3	.	.	PROPN
inlawrev-21198	217	1	242	242	NUM
inlawrev-21198	217	2	-	-	SYM
inlawrev-21198	217	3	2015	2015	NUM
inlawrev-21198	217	4	,	,	PUNCT
inlawrev-21198	217	5	§	§	PROPN
inlawrev-21198	217	6	2	2	NUM
inlawrev-21198	217	7	,	,	PUNCT
inlawrev-21198	217	8	2015	2015	NUM
inlawrev-21198	217	9	ind	ind	NOUN
inlawrev-21198	217	10	.	.	PUNCT
inlawrev-21198	218	1	acts	act	VERB
inlawrev-21198	218	2	3704	3704	NUM
inlawrev-21198	218	3	,	,	PUNCT
inlawrev-21198	218	4	3705	3705	NUM
inlawrev-21198	218	5	(	(	PUNCT
inlawrev-21198	218	6	codified	codify	VERB
inlawrev-21198	218	7	at	at	ADP
inlawrev-21198	218	8	ind	ind	PROPN
inlawrev-21198	218	9	.	.	PUNCT
inlawrev-21198	219	1	code	code	PROPN
inlawrev-21198	219	2	§	§	PROPN
inlawrev-21198	219	3	6	6	NUM
inlawrev-21198	219	4	-	-	SYM
inlawrev-21198	219	5	1.1	1.1	NUM
inlawrev-21198	219	6	-	-	NUM
inlawrev-21198	219	7	37.3	37.3	NUM
inlawrev-21198	219	8	)	)	PUNCT
inlawrev-21198	219	9	.	.	PUNCT
inlawrev-21198	220	1	29	29	NUM
inlawrev-21198	220	2	.	.	X
inlawrev-21198	221	1	pub	pub	NOUN
inlawrev-21198	221	2	.	.	PUNCT
inlawrev-21198	222	1	l.	l.	PROPN
inlawrev-21198	222	2	no	no	INTJ
inlawrev-21198	222	3	.	.	PROPN
inlawrev-21198	223	1	148	148	NUM
inlawrev-21198	223	2	-	-	SYM
inlawrev-21198	223	3	2015	2015	NUM
inlawrev-21198	223	4	,	,	PUNCT
inlawrev-21198	223	5	§	§	PROPN
inlawrev-21198	223	6	1	1	NUM
inlawrev-21198	223	7	,	,	PUNCT
inlawrev-21198	223	8	2015	2015	NUM
inlawrev-21198	223	9	ind	ind	NOUN
inlawrev-21198	223	10	.	.	PUNCT
inlawrev-21198	224	1	acts	act	VERB
inlawrev-21198	224	2	at	at	ADP
inlawrev-21198	224	3	1366	1366	NUM
inlawrev-21198	224	4	-	-	SYM
inlawrev-21198	224	5	69	69	NUM
inlawrev-21198	224	6	(	(	PUNCT
inlawrev-21198	224	7	amending	amend	VERB
inlawrev-21198	224	8	ind	ind	NOUN
inlawrev-21198	224	9	.	.	PUNCT
inlawrev-21198	225	1	code	code	PROPN
inlawrev-21198	225	2	§	§	PROPN
inlawrev-21198	225	3	6	6	NUM
inlawrev-21198	225	4	-	-	SYM
inlawrev-21198	225	5	1.1	1.1	NUM
inlawrev-21198	225	6	-	-	NUM
inlawrev-21198	225	7	37.5	37.5	NUM
inlawrev-21198	225	8	)	)	PUNCT
inlawrev-21198	225	9	.	.	PUNCT
inlawrev-21198	226	1	30	30	NUM
inlawrev-21198	226	2	.	.	PUNCT
inlawrev-21198	227	1	i	i	PRON
inlawrev-21198	227	2	d.	d.	PROPN
inlawrev-21198	227	3	31	31	NUM
inlawrev-21198	227	4	.	.	PUNCT
inlawrev-21198	228	1	pub	pub	NOUN
inlawrev-21198	228	2	.	.	PUNCT
inlawrev-21198	229	1	l.	l.	PROPN
inlawrev-21198	229	2	no	no	INTJ
inlawrev-21198	229	3	.	.	PROPN
inlawrev-21198	230	1	244	244	NUM
inlawrev-21198	230	2	-	-	SYM
inlawrev-21198	230	3	2015	2015	NUM
inlawrev-21198	230	4	,	,	PUNCT
inlawrev-21198	230	5	§	§	PROPN
inlawrev-21198	230	6	2	2	NUM
inlawrev-21198	230	7	,	,	PUNCT
inlawrev-21198	230	8	2015	2015	NUM
inlawrev-21198	230	9	ind	ind	NOUN
inlawrev-21198	230	10	.	.	PUNCT
inlawrev-21198	231	1	acts	act	VERB
inlawrev-21198	231	2	3872	3872	NUM
inlawrev-21198	231	3	,	,	PUNCT
inlawrev-21198	231	4	3875	3875	NUM
inlawrev-21198	231	5	(	(	PUNCT
inlawrev-21198	231	6	codified	codify	VERB
inlawrev-21198	231	7	at	at	ADP
inlawrev-21198	231	8	ind	ind	PROPN
inlawrev-21198	231	9	.	.	PUNCT
inlawrev-21198	232	1	code	code	PROPN
inlawrev-21198	232	2	§	§	PROPN
inlawrev-21198	232	3	6	6	NUM
inlawrev-21198	232	4	-	-	SYM
inlawrev-21198	232	5	1.1	1.1	NUM
inlawrev-21198	232	6	-	-	NUM
inlawrev-21198	232	7	322.5	322.5	NUM
inlawrev-21198	232	8	)	)	PUNCT
inlawrev-21198	232	9	.	.	PUNCT
inlawrev-21198	233	1	http://dx.doi.org/10.18060/4806.0047	http://dx.doi.org/10.18060/4806.0047	NOUN
inlawrev-21198	233	2	1240	1240	NUM
inlawrev-21198	233	3	indiana	indiana	PROPN
inlawrev-21198	233	4	law	law	PROPN
inlawrev-21198	233	5	review	review	NOUN
inlawrev-21198	233	6	[	[	X
inlawrev-21198	233	7	vol	vol	NOUN
inlawrev-21198	233	8	.	.	PUNCT
inlawrev-21198	234	1	49:1235	49:1235	NUM
inlawrev-21198	234	2	december	december	PROPN
inlawrev-21198	234	3	31	31	NUM
inlawrev-21198	234	4	or	or	CCONJ
inlawrev-21198	234	5	january	january	PROPN
inlawrev-21198	234	6	31.32	31.32	NUM
inlawrev-21198	234	7	procedurally	procedurally	ADV
inlawrev-21198	234	8	,	,	PUNCT
inlawrev-21198	234	9	taxpayers	taxpayer	NOUN
inlawrev-21198	234	10	with	with	ADP
inlawrev-21198	234	11	personal	personal	ADJ
inlawrev-21198	234	12	property	property	NOUN
inlawrev-21198	234	13	in	in	ADP
inlawrev-21198	234	14	multiple	multiple	ADJ
inlawrev-21198	234	15	taxing	tax	VERB
inlawrev-21198	234	16	jurisdictions	jurisdiction	NOUN
inlawrev-21198	234	17	received	receive	VERB
inlawrev-21198	234	18	some	some	DET
inlawrev-21198	234	19	reporting	reporting	NOUN
inlawrev-21198	234	20	relief	relief	NOUN
inlawrev-21198	234	21	.	.	PUNCT
inlawrev-21198	235	1	for	for	ADP
inlawrev-21198	235	2	example	example	NOUN
inlawrev-21198	235	3	,	,	PUNCT
inlawrev-21198	235	4	taxpayers	taxpayer	NOUN
inlawrev-21198	235	5	with	with	ADP
inlawrev-21198	235	6	personal	personal	ADJ
inlawrev-21198	235	7	property	property	NOUN
inlawrev-21198	235	8	in	in	ADP
inlawrev-21198	235	9	two	two	NUM
inlawrev-21198	235	10	or	or	CCONJ
inlawrev-21198	235	11	more	more	ADJ
inlawrev-21198	235	12	taxing	tax	VERB
inlawrev-21198	235	13	districts	district	NOUN
inlawrev-21198	235	14	within	within	ADP
inlawrev-21198	235	15	a	a	DET
inlawrev-21198	235	16	single	single	ADJ
inlawrev-21198	235	17	township	township	NOUN
inlawrev-21198	235	18	no	no	ADV
inlawrev-21198	235	19	longer	long	ADV
inlawrev-21198	235	20	need	need	VERB
inlawrev-21198	235	21	to	to	PART
inlawrev-21198	235	22	file	file	VERB
inlawrev-21198	235	23	separate	separate	ADJ
inlawrev-21198	235	24	tax	tax	NOUN
inlawrev-21198	235	25	returns	return	NOUN
inlawrev-21198	235	26	with	with	ADP
inlawrev-21198	235	27	each	each	DET
inlawrev-21198	235	28	district	district	NOUN
inlawrev-21198	235	29	.	.	PUNCT
inlawrev-21198	236	1	instead	instead	ADV
inlawrev-21198	236	2	,	,	PUNCT
inlawrev-21198	236	3	the	the	DET
inlawrev-21198	236	4	taxpayer	taxpayer	NOUN
inlawrev-21198	236	5	must	must	AUX
inlawrev-21198	236	6	file	file	VERB
inlawrev-21198	236	7	a33	a33	NOUN
inlawrev-21198	236	8	consolidated	consolidated	ADJ
inlawrev-21198	236	9	tax	tax	NOUN
inlawrev-21198	236	10	return	return	NOUN
inlawrev-21198	236	11	with	with	ADP
inlawrev-21198	236	12	the	the	DET
inlawrev-21198	236	13	relevant	relevant	ADJ
inlawrev-21198	236	14	county	county	NOUN
inlawrev-21198	236	15	assessor	assessor	NOUN
inlawrev-21198	236	16	.	.	PUNCT
inlawrev-21198	237	1	that	that	SCONJ
inlawrev-21198	237	2	consolidated	consolidate	VERB
inlawrev-21198	237	3	tax34	tax34	NOUN
inlawrev-21198	237	4	return	return	NOUN
inlawrev-21198	237	5	requirement	requirement	NOUN
inlawrev-21198	237	6	also	also	ADV
inlawrev-21198	237	7	applies	apply	VERB
inlawrev-21198	237	8	to	to	ADP
inlawrev-21198	237	9	all	all	DET
inlawrev-21198	237	10	taxpayers	taxpayer	NOUN
inlawrev-21198	237	11	with	with	ADP
inlawrev-21198	237	12	assessable	assessable	ADJ
inlawrev-21198	237	13	personal	personal	ADJ
inlawrev-21198	237	14	property	property	NOUN
inlawrev-21198	237	15	in	in	ADP
inlawrev-21198	237	16	more	more	ADJ
inlawrev-21198	237	17	than	than	ADP
inlawrev-21198	237	18	one	one	NUM
inlawrev-21198	237	19	township	township	NOUN
inlawrev-21198	237	20	within	within	ADP
inlawrev-21198	237	21	a	a	DET
inlawrev-21198	237	22	county	county	NOUN
inlawrev-21198	237	23	.	.	PUNCT
inlawrev-21198	238	1	taxpayers	taxpayer	NOUN
inlawrev-21198	238	2	with	with	ADP
inlawrev-21198	238	3	aggregate	aggregate	ADJ
inlawrev-21198	238	4	business35	business35	NOUN
inlawrev-21198	238	5	personal	personal	ADJ
inlawrev-21198	238	6	property	property	NOUN
inlawrev-21198	238	7	assessed	assess	VERB
inlawrev-21198	238	8	values	value	NOUN
inlawrev-21198	238	9	in	in	ADP
inlawrev-21198	238	10	excess	excess	NOUN
inlawrev-21198	238	11	of	of	ADP
inlawrev-21198	238	12	$	$	SYM
inlawrev-21198	238	13	150,000	150,000	NUM
inlawrev-21198	238	14	were	be	AUX
inlawrev-21198	238	15	also	also	ADV
inlawrev-21198	238	16	relieved	relieve	VERB
inlawrev-21198	238	17	of	of	ADP
inlawrev-21198	238	18	the	the	DET
inlawrev-21198	238	19	obligation	obligation	NOUN
inlawrev-21198	238	20	to	to	PART
inlawrev-21198	238	21	file	file	VERB
inlawrev-21198	238	22	their	their	PRON
inlawrev-21198	238	23	tax	tax	NOUN
inlawrev-21198	238	24	returns	return	NOUN
inlawrev-21198	238	25	in	in	ADP
inlawrev-21198	238	26	duplicate	duplicate	NOUN
inlawrev-21198	238	27	.	.	PUNCT
inlawrev-21198	239	1	however	however	ADV
inlawrev-21198	239	2	,	,	PUNCT
inlawrev-21198	239	3	the	the	DET
inlawrev-21198	239	4	elimination	elimination	NOUN
inlawrev-21198	239	5	of	of	ADP
inlawrev-21198	239	6	the36	the36	PROPN
inlawrev-21198	239	7	need	need	VERB
inlawrev-21198	239	8	to	to	PART
inlawrev-21198	239	9	file	file	VERB
inlawrev-21198	239	10	a	a	DET
inlawrev-21198	239	11	duplicate	duplicate	ADJ
inlawrev-21198	239	12	return	return	NOUN
inlawrev-21198	239	13	means	mean	VERB
inlawrev-21198	239	14	that	that	SCONJ
inlawrev-21198	239	15	all	all	DET
inlawrev-21198	239	16	taxpayers	taxpayer	NOUN
inlawrev-21198	239	17	with	with	ADP
inlawrev-21198	239	18	personal	personal	ADJ
inlawrev-21198	239	19	property	property	NOUN
inlawrev-21198	239	20	regularly	regularly	ADV
inlawrev-21198	239	21	used	use	VERB
inlawrev-21198	239	22	,	,	PUNCT
inlawrev-21198	239	23	or	or	CCONJ
inlawrev-21198	239	24	permanently	permanently	ADV
inlawrev-21198	239	25	located	locate	VERB
inlawrev-21198	239	26	,	,	PUNCT
inlawrev-21198	239	27	in	in	ADP
inlawrev-21198	239	28	a	a	DET
inlawrev-21198	239	29	county	county	NOUN
inlawrev-21198	239	30	other	other	ADJ
inlawrev-21198	239	31	than	than	ADP
inlawrev-21198	239	32	the	the	DET
inlawrev-21198	239	33	taxpayer	taxpayer	NOUN
inlawrev-21198	239	34	’s	’s	PART
inlawrev-21198	239	35	county	county	NOUN
inlawrev-21198	239	36	of	of	ADP
inlawrev-21198	239	37	residence	residence	NOUN
inlawrev-21198	239	38	must	must	AUX
inlawrev-21198	239	39	file	file	VERB
inlawrev-21198	239	40	a	a	DET
inlawrev-21198	239	41	copy	copy	NOUN
inlawrev-21198	239	42	of	of	ADP
inlawrev-21198	239	43	the	the	DET
inlawrev-21198	239	44	personal	personal	ADJ
inlawrev-21198	239	45	property	property	NOUN
inlawrev-21198	239	46	tax	tax	NOUN
inlawrev-21198	239	47	return	return	NOUN
inlawrev-21198	239	48	for	for	ADP
inlawrev-21198	239	49	that	that	DET
inlawrev-21198	239	50	other	other	ADJ
inlawrev-21198	239	51	county	county	NOUN
inlawrev-21198	239	52	with	with	ADP
inlawrev-21198	239	53	the	the	DET
inlawrev-21198	239	54	assessor	assessor	NOUN
inlawrev-21198	239	55	of	of	ADP
inlawrev-21198	239	56	the	the	DET
inlawrev-21198	239	57	county	county	NOUN
inlawrev-21198	239	58	of	of	ADP
inlawrev-21198	239	59	residence.37	residence.37	PROPN
inlawrev-21198	239	60	the	the	DET
inlawrev-21198	239	61	property	property	NOUN
inlawrev-21198	239	62	tax	tax	NOUN
inlawrev-21198	239	63	appeals	appeal	NOUN
inlawrev-21198	239	64	process	process	NOUN
inlawrev-21198	239	65	received	receive	VERB
inlawrev-21198	239	66	some	some	DET
inlawrev-21198	239	67	legislative	legislative	ADJ
inlawrev-21198	239	68	attention	attention	NOUN
inlawrev-21198	239	69	in	in	ADP
inlawrev-21198	239	70	2015	2015	NUM
inlawrev-21198	239	71	.	.	PUNCT
inlawrev-21198	240	1	although	although	SCONJ
inlawrev-21198	240	2	it	it	PRON
inlawrev-21198	240	3	applies	apply	VERB
inlawrev-21198	240	4	to	to	ADP
inlawrev-21198	240	5	all	all	PRON
inlawrev-21198	240	6	of	of	ADP
inlawrev-21198	240	7	article	article	NOUN
inlawrev-21198	240	8	1.1	1.1	NUM
inlawrev-21198	240	9	,	,	PUNCT
inlawrev-21198	240	10	the	the	DET
inlawrev-21198	240	11	ga	ga	PROPN
inlawrev-21198	240	12	’s	’s	PART
inlawrev-21198	240	13	decision	decision	NOUN
inlawrev-21198	240	14	to	to	PART
inlawrev-21198	240	15	automatically	automatically	ADV
inlawrev-21198	240	16	extend	extend	VERB
inlawrev-21198	240	17	deadlines	deadline	NOUN
inlawrev-21198	240	18	that	that	PRON
inlawrev-21198	240	19	fall	fall	VERB
inlawrev-21198	240	20	on	on	ADP
inlawrev-21198	240	21	a	a	DET
inlawrev-21198	240	22	non	non	ADJ
inlawrev-21198	240	23	-	-	ADJ
inlawrev-21198	240	24	business	business	ADJ
inlawrev-21198	240	25	day	day	NOUN
inlawrev-21198	240	26	to	to	ADP
inlawrev-21198	240	27	the	the	DET
inlawrev-21198	240	28	next	next	ADJ
inlawrev-21198	240	29	business	business	NOUN
inlawrev-21198	240	30	day	day	NOUN
inlawrev-21198	240	31	for	for	ADP
inlawrev-21198	240	32	political	political	ADJ
inlawrev-21198	240	33	subdivisions	subdivision	NOUN
inlawrev-21198	240	34	,	,	PUNCT
inlawrev-21198	240	35	the	the	DET
inlawrev-21198	240	36	dlgf	dlgf	NOUN
inlawrev-21198	240	37	,	,	PUNCT
inlawrev-21198	240	38	and	and	CCONJ
inlawrev-21198	240	39	the	the	DET
inlawrev-21198	240	40	ibtr	ibtr	VERB
inlawrev-21198	240	41	will	will	AUX
inlawrev-21198	240	42	impact	impact	VERB
inlawrev-21198	240	43	the	the	DET
inlawrev-21198	240	44	appeals	appeal	NOUN
inlawrev-21198	240	45	process.38	process.38	NOUN
inlawrev-21198	240	46	once	once	SCONJ
inlawrev-21198	240	47	the	the	DET
inlawrev-21198	240	48	appeals	appeal	NOUN
inlawrev-21198	240	49	process	process	NOUN
inlawrev-21198	240	50	starts	start	VERB
inlawrev-21198	240	51	,	,	PUNCT
inlawrev-21198	240	52	the	the	DET
inlawrev-21198	240	53	county	county	NOUN
inlawrev-21198	240	54	or	or	CCONJ
inlawrev-21198	240	55	township	township	NOUN
inlawrev-21198	240	56	official	official	NOUN
inlawrev-21198	240	57	conducting	conduct	VERB
inlawrev-21198	240	58	the	the	DET
inlawrev-21198	240	59	informal	informal	ADJ
inlawrev-21198	240	60	preliminary	preliminary	ADJ
inlawrev-21198	240	61	hearing	hearing	NOUN
inlawrev-21198	240	62	must	must	AUX
inlawrev-21198	240	63	attest	attest	VERB
inlawrev-21198	240	64	to	to	ADP
inlawrev-21198	240	65	the	the	DET
inlawrev-21198	240	66	fact	fact	NOUN
inlawrev-21198	240	67	that	that	SCONJ
inlawrev-21198	240	68	the	the	DET
inlawrev-21198	240	69	official	official	NOUN
inlawrev-21198	240	70	informed	inform	VERB
inlawrev-21198	240	71	the	the	DET
inlawrev-21198	240	72	taxpayer	taxpayer	NOUN
inlawrev-21198	240	73	of	of	ADP
inlawrev-21198	240	74	the	the	DET
inlawrev-21198	240	75	taxpayer	taxpayer	NOUN
inlawrev-21198	240	76	’s	’s	PART
inlawrev-21198	240	77	right	right	NOUN
inlawrev-21198	240	78	to	to	PART
inlawrev-21198	240	79	review	review	VERB
inlawrev-21198	240	80	by	by	ADP
inlawrev-21198	240	81	the	the	DET
inlawrev-21198	240	82	county	county	NOUN
inlawrev-21198	240	83	board	board	NOUN
inlawrev-21198	240	84	,	,	PUNCT
inlawrev-21198	240	85	the	the	DET
inlawrev-21198	240	86	ibtr	ibtr	VERB
inlawrev-21198	240	87	,	,	PUNCT
inlawrev-21198	240	88	and	and	CCONJ
inlawrev-21198	240	89	the	the	DET
inlawrev-21198	240	90	tax	tax	NOUN
inlawrev-21198	240	91	court	court	NOUN
inlawrev-21198	240	92	.	.	PUNCT
inlawrev-21198	241	1	also	also	ADV
inlawrev-21198	241	2	,	,	PUNCT
inlawrev-21198	241	3	the	the	DET
inlawrev-21198	241	4	county	county	NOUN
inlawrev-21198	241	5	or	or	CCONJ
inlawrev-21198	241	6	township	township	NOUN
inlawrev-21198	241	7	assessor	assessor	NOUN
inlawrev-21198	241	8	now	now	ADV
inlawrev-21198	241	9	bears	bear	VERB
inlawrev-21198	241	10	the	the	DET
inlawrev-21198	241	11	burden	burden	NOUN
inlawrev-21198	241	12	of	of	ADP
inlawrev-21198	241	13	proof39	proof39	NOUN
inlawrev-21198	241	14	through	through	ADP
inlawrev-21198	241	15	the	the	DET
inlawrev-21198	241	16	appeals	appeal	NOUN
inlawrev-21198	241	17	process	process	NOUN
inlawrev-21198	241	18	when	when	SCONJ
inlawrev-21198	241	19	the	the	DET
inlawrev-21198	241	20	assessor	assessor	NOUN
inlawrev-21198	241	21	attempts	attempt	VERB
inlawrev-21198	241	22	to	to	PART
inlawrev-21198	241	23	reclassify	reclassify	VERB
inlawrev-21198	241	24	a	a	DET
inlawrev-21198	241	25	taxpayer	taxpayer	NOUN
inlawrev-21198	241	26	’s	’s	PART
inlawrev-21198	241	27	real	real	ADJ
inlawrev-21198	241	28	property	property	NOUN
inlawrev-21198	241	29	.	.	PUNCT
inlawrev-21198	242	1	w	w	NOUN
inlawrev-21198	242	2	ithin	ithin	NOUN
inlawrev-21198	242	3	120	120	NUM
inlawrev-21198	242	4	days	day	NOUN
inlawrev-21198	242	5	of	of	ADP
inlawrev-21198	242	6	filing	file	VERB
inlawrev-21198	242	7	the	the	DET
inlawrev-21198	242	8	taxpayer	taxpayer	NOUN
inlawrev-21198	242	9	’s	’s	PART
inlawrev-21198	242	10	notice	notice	NOUN
inlawrev-21198	242	11	of	of	ADP
inlawrev-21198	242	12	review	review	NOUN
inlawrev-21198	242	13	,	,	PUNCT
inlawrev-21198	242	14	the40	the40	ADV
inlawrev-21198	242	15	taxpayer	taxpayer	NOUN
inlawrev-21198	242	16	and	and	CCONJ
inlawrev-21198	242	17	the	the	DET
inlawrev-21198	242	18	official	official	NOUN
inlawrev-21198	242	19	may	may	AUX
inlawrev-21198	242	20	agree	agree	VERB
inlawrev-21198	242	21	to	to	ADP
inlawrev-21198	242	22	(	(	PUNCT
inlawrev-21198	242	23	1	1	X
inlawrev-21198	242	24	)	)	PUNCT
inlawrev-21198	242	25	skip	skip	VERB
inlawrev-21198	242	26	the	the	DET
inlawrev-21198	242	27	county	county	NOUN
inlawrev-21198	242	28	board	board	NOUN
inlawrev-21198	242	29	’s	’s	PART
inlawrev-21198	242	30	normal	normal	ADJ
inlawrev-21198	242	31	review	review	NOUN
inlawrev-21198	242	32	by	by	ADP
inlawrev-21198	242	33	going	go	VERB
inlawrev-21198	242	34	directly	directly	ADV
inlawrev-21198	242	35	to	to	ADP
inlawrev-21198	242	36	the	the	DET
inlawrev-21198	242	37	ibtr	ibtr	ADJ
inlawrev-21198	242	38	or	or	CCONJ
inlawrev-21198	242	39	(	(	PUNCT
inlawrev-21198	242	40	2	2	X
inlawrev-21198	242	41	)	)	PUNCT
inlawrev-21198	242	42	agree	agree	VERB
inlawrev-21198	242	43	to	to	PART
inlawrev-21198	242	44	use	use	VERB
inlawrev-21198	242	45	the	the	DET
inlawrev-21198	242	46	assessed	assess	VERB
inlawrev-21198	242	47	value	value	NOUN
inlawrev-21198	242	48	resulting	result	VERB
inlawrev-21198	242	49	from	from	ADP
inlawrev-21198	242	50	a	a	DET
inlawrev-21198	242	51	qualifying	qualify	VERB
inlawrev-21198	242	52	independent	independent	ADJ
inlawrev-21198	242	53	appraisal	appraisal	NOUN
inlawrev-21198	242	54	.	.	PUNCT
inlawrev-21198	243	1	in	in	ADP
inlawrev-21198	243	2	the	the	DET
inlawrev-21198	243	3	latter	latter	ADJ
inlawrev-21198	243	4	case	case	NOUN
inlawrev-21198	243	5	,	,	PUNCT
inlawrev-21198	243	6	which	which	PRON
inlawrev-21198	243	7	results	result	VERB
inlawrev-21198	243	8	in	in	ADP
inlawrev-21198	243	9	a41	a41	NOUN
inlawrev-21198	243	10	32	32	NUM
inlawrev-21198	243	11	.	.	PUNCT
inlawrev-21198	244	1	i	i	PRON
inlawrev-21198	244	2	d.	d.	PROPN
inlawrev-21198	244	3	for	for	ADP
inlawrev-21198	244	4	reporting	report	VERB
inlawrev-21198	244	5	purposes	purpose	NOUN
inlawrev-21198	244	6	,	,	PUNCT
inlawrev-21198	244	7	any	any	DET
inlawrev-21198	244	8	taxpayer	taxpayer	NOUN
inlawrev-21198	244	9	taking	take	VERB
inlawrev-21198	244	10	advantage	advantage	NOUN
inlawrev-21198	244	11	of	of	ADP
inlawrev-21198	244	12	this	this	DET
inlawrev-21198	244	13	election	election	NOUN
inlawrev-21198	244	14	must	must	AUX
inlawrev-21198	244	15	segregate	segregate	VERB
inlawrev-21198	244	16	and	and	CCONJ
inlawrev-21198	244	17	label	label	VERB
inlawrev-21198	244	18	the	the	DET
inlawrev-21198	244	19	tangible	tangible	ADJ
inlawrev-21198	244	20	personal	personal	ADJ
inlawrev-21198	244	21	property	property	NOUN
inlawrev-21198	244	22	acquired	acquire	VERB
inlawrev-21198	244	23	after	after	ADP
inlawrev-21198	244	24	the	the	DET
inlawrev-21198	244	25	end	end	NOUN
inlawrev-21198	244	26	of	of	ADP
inlawrev-21198	244	27	its	its	PRON
inlawrev-21198	244	28	federal	federal	ADJ
inlawrev-21198	244	29	taxable	taxable	ADJ
inlawrev-21198	244	30	year	year	NOUN
inlawrev-21198	244	31	,	,	PUNCT
inlawrev-21198	244	32	but	but	CCONJ
inlawrev-21198	244	33	on	on	ADP
inlawrev-21198	244	34	or	or	CCONJ
inlawrev-21198	244	35	before	before	ADP
inlawrev-21198	244	36	its	its	PRON
inlawrev-21198	244	37	next	next	ADJ
inlawrev-21198	244	38	assessment	assessment	NOUN
inlawrev-21198	244	39	date	date	NOUN
inlawrev-21198	244	40	.	.	PUNCT
inlawrev-21198	245	1	i	i	PRON
inlawrev-21198	245	2	d.	d.	PROPN
inlawrev-21198	245	3	33	33	NUM
inlawrev-21198	245	4	.	.	PUNCT
inlawrev-21198	246	1	pub	pub	NOUN
inlawrev-21198	246	2	.	.	PUNCT
inlawrev-21198	247	1	l.	l.	PROPN
inlawrev-21198	247	2	no	no	INTJ
inlawrev-21198	247	3	.	.	PUNCT
inlawrev-21198	248	1	249	249	NUM
inlawrev-21198	248	2	-	-	SYM
inlawrev-21198	248	3	2015	2015	NUM
inlawrev-21198	248	4	,	,	PUNCT
inlawrev-21198	248	5	§	§	PROPN
inlawrev-21198	248	6	4	4	NUM
inlawrev-21198	248	7	,	,	PUNCT
inlawrev-21198	248	8	2015	2015	NUM
inlawrev-21198	248	9	ind	ind	NOUN
inlawrev-21198	248	10	.	.	PUNCT
inlawrev-21198	249	1	acts	act	VERB
inlawrev-21198	249	2	4020	4020	NUM
inlawrev-21198	249	3	,	,	PUNCT
inlawrev-21198	249	4	4024	4024	NUM
inlawrev-21198	249	5	-	-	SYM
inlawrev-21198	249	6	25	25	NUM
inlawrev-21198	249	7	(	(	PUNCT
inlawrev-21198	249	8	amending	amend	VERB
inlawrev-21198	249	9	ind	ind	NOUN
inlawrev-21198	249	10	.	.	PUNCT
inlawrev-21198	250	1	code	code	PROPN
inlawrev-21198	250	2	§	§	PROPN
inlawrev-21198	250	3	6	6	NUM
inlawrev-21198	250	4	-	-	SYM
inlawrev-21198	250	5	1.13	1.13	NUM
inlawrev-21198	250	6	-	-	PUNCT
inlawrev-21198	250	7	10	10	NUM
inlawrev-21198	250	8	)	)	PUNCT
inlawrev-21198	250	9	.	.	PUNCT
inlawrev-21198	251	1	34	34	NUM
inlawrev-21198	251	2	.	.	PUNCT
inlawrev-21198	252	1	i	i	PRON
inlawrev-21198	252	2	d.	d.	PROPN
inlawrev-21198	252	3	§	§	PROPN
inlawrev-21198	252	4	2	2	NUM
inlawrev-21198	252	5	,	,	PUNCT
inlawrev-21198	252	6	2015	2015	NUM
inlawrev-21198	252	7	ind	ind	NOUN
inlawrev-21198	252	8	.	.	PUNCT
inlawrev-21198	253	1	acts	act	VERB
inlawrev-21198	253	2	at	at	ADP
inlawrev-21198	253	3	4021	4021	NUM
inlawrev-21198	253	4	-	-	SYM
inlawrev-21198	253	5	22	22	NUM
inlawrev-21198	253	6	(	(	PUNCT
inlawrev-21198	253	7	amending	amend	VERB
inlawrev-21198	253	8	ind	ind	NOUN
inlawrev-21198	253	9	.	.	PUNCT
inlawrev-21198	254	1	code	code	PROPN
inlawrev-21198	254	2	§	§	PROPN
inlawrev-21198	254	3	6	6	NUM
inlawrev-21198	254	4	-	-	SYM
inlawrev-21198	254	5	1.1	1.1	NUM
inlawrev-21198	254	6	-	-	PUNCT
inlawrev-21198	254	7	3	3	NUM
inlawrev-21198	254	8	-	-	SYM
inlawrev-21198	254	9	7	7	NUM
inlawrev-21198	254	10	)	)	PUNCT
inlawrev-21198	254	11	.	.	PUNCT
inlawrev-21198	255	1	35	35	NUM
inlawrev-21198	255	2	.	.	PUNCT
inlawrev-21198	256	1	i	i	PRON
inlawrev-21198	256	2	d.	d.	PROPN
inlawrev-21198	256	3	previously	previously	ADV
inlawrev-21198	256	4	,	,	PUNCT
inlawrev-21198	256	5	this	this	DET
inlawrev-21198	256	6	reporting	reporting	NOUN
inlawrev-21198	256	7	requirement	requirement	NOUN
inlawrev-21198	256	8	only	only	ADV
inlawrev-21198	256	9	applied	apply	VERB
inlawrev-21198	256	10	when	when	SCONJ
inlawrev-21198	256	11	the	the	DET
inlawrev-21198	256	12	“	"	PUNCT
inlawrev-21198	256	13	total	total	ADJ
inlawrev-21198	256	14	assessed	assessed	ADJ
inlawrev-21198	256	15	value	value	NOUN
inlawrev-21198	256	16	of	of	ADP
inlawrev-21198	256	17	the	the	DET
inlawrev-21198	256	18	personal	personal	ADJ
inlawrev-21198	256	19	property	property	NOUN
inlawrev-21198	256	20	in	in	ADP
inlawrev-21198	256	21	the	the	DET
inlawrev-21198	256	22	county	county	NOUN
inlawrev-21198	256	23	[	[	X
inlawrev-21198	256	24	was	be	AUX
inlawrev-21198	256	25	]	]	X
inlawrev-21198	256	26	less	less	ADJ
inlawrev-21198	256	27	than	than	ADP
inlawrev-21198	256	28	one	one	NUM
inlawrev-21198	256	29	million	million	NUM
inlawrev-21198	256	30	five	five	NUM
inlawrev-21198	256	31	hundred	hundred	NUM
inlawrev-21198	256	32	thousand	thousand	NUM
inlawrev-21198	256	33	dollars	dollar	NOUN
inlawrev-21198	256	34	.	.	PUNCT
inlawrev-21198	256	35	”	"	PUNCT
inlawrev-21198	257	1	i	i	PRON
inlawrev-21198	257	2	d.	d.	PROPN
inlawrev-21198	257	3	36	36	NUM
inlawrev-21198	257	4	.	.	PUNCT
inlawrev-21198	258	1	i	i	PRON
inlawrev-21198	258	2	d.	d.	PROPN
inlawrev-21198	258	3	37	37	NUM
inlawrev-21198	258	4	.	.	PUNCT
inlawrev-21198	259	1	i	i	PRON
inlawrev-21198	259	2	d.	d.	PROPN
inlawrev-21198	259	3	§	§	PROPN
inlawrev-21198	259	4	1	1	NUM
inlawrev-21198	259	5	,	,	PUNCT
inlawrev-21198	259	6	2015	2015	NUM
inlawrev-21198	259	7	ind	ind	NOUN
inlawrev-21198	259	8	.	.	PUNCT
inlawrev-21198	260	1	acts	act	VERB
inlawrev-21198	260	2	at	at	ADP
inlawrev-21198	260	3	4020	4020	NUM
inlawrev-21198	260	4	-	-	SYM
inlawrev-21198	260	5	21	21	NUM
inlawrev-21198	260	6	(	(	PUNCT
inlawrev-21198	260	7	amending	amend	VERB
inlawrev-21198	260	8	ind	ind	NOUN
inlawrev-21198	260	9	.	.	PUNCT
inlawrev-21198	261	1	code	code	PROPN
inlawrev-21198	261	2	§	§	PROPN
inlawrev-21198	261	3	6	6	NUM
inlawrev-21198	261	4	-	-	SYM
inlawrev-21198	261	5	1.1	1.1	NUM
inlawrev-21198	261	6	-	-	PUNCT
inlawrev-21198	261	7	3	3	NUM
inlawrev-21198	261	8	-	-	SYM
inlawrev-21198	261	9	1	1	NUM
inlawrev-21198	261	10	)	)	PUNCT
inlawrev-21198	261	11	.	.	PUNCT
inlawrev-21198	262	1	in	in	ADP
inlawrev-21198	262	2	lieu	lieu	NOUN
inlawrev-21198	262	3	of	of	ADP
inlawrev-21198	262	4	a	a	DET
inlawrev-21198	262	5	copy	copy	NOUN
inlawrev-21198	262	6	of	of	ADP
inlawrev-21198	262	7	the	the	DET
inlawrev-21198	262	8	tax	tax	NOUN
inlawrev-21198	262	9	return	return	NOUN
inlawrev-21198	262	10	,	,	PUNCT
inlawrev-21198	262	11	the	the	DET
inlawrev-21198	262	12	taxpayer	taxpayer	NOUN
inlawrev-21198	262	13	may	may	AUX
inlawrev-21198	262	14	provide	provide	VERB
inlawrev-21198	262	15	“	"	PUNCT
inlawrev-21198	262	16	other	other	ADJ
inlawrev-21198	262	17	written	write	VERB
inlawrev-21198	262	18	evidence	evidence	NOUN
inlawrev-21198	262	19	of	of	ADP
inlawrev-21198	262	20	the	the	DET
inlawrev-21198	262	21	filing	filing	NOUN
inlawrev-21198	262	22	of	of	ADP
inlawrev-21198	262	23	the	the	DET
inlawrev-21198	262	24	return	return	NOUN
inlawrev-21198	262	25	.	.	PUNCT
inlawrev-21198	262	26	”	"	PUNCT
inlawrev-21198	263	1	i	i	PRON
inlawrev-21198	263	2	d.	d.	PROPN
inlawrev-21198	263	3	§	§	PROPN
inlawrev-21198	263	4	2	2	NUM
inlawrev-21198	263	5	,	,	PUNCT
inlawrev-21198	263	6	2015	2015	NUM
inlawrev-21198	263	7	ind	ind	NOUN
inlawrev-21198	263	8	.	.	PUNCT
inlawrev-21198	264	1	acts	act	VERB
inlawrev-21198	264	2	at	at	ADP
inlawrev-21198	264	3	4021	4021	NUM
inlawrev-21198	264	4	-	-	SYM
inlawrev-21198	264	5	22	22	NUM
inlawrev-21198	264	6	(	(	PUNCT
inlawrev-21198	264	7	amending	amend	VERB
inlawrev-21198	264	8	ind	ind	NOUN
inlawrev-21198	264	9	.	.	PUNCT
inlawrev-21198	265	1	code	code	PROPN
inlawrev-21198	265	2	§	§	PROPN
inlawrev-21198	265	3	6	6	NUM
inlawrev-21198	265	4	-	-	SYM
inlawrev-21198	265	5	1.1	1.1	NUM
inlawrev-21198	265	6	-	-	PUNCT
inlawrev-21198	265	7	3	3	NUM
inlawrev-21198	265	8	-	-	SYM
inlawrev-21198	265	9	7	7	NUM
inlawrev-21198	265	10	)	)	PUNCT
inlawrev-21198	265	11	.	.	PUNCT
inlawrev-21198	266	1	38	38	NUM
inlawrev-21198	266	2	.	.	PUNCT
inlawrev-21198	267	1	pub	pub	NOUN
inlawrev-21198	267	2	.	.	PUNCT
inlawrev-21198	268	1	l.	l.	PROPN
inlawrev-21198	268	2	no	no	INTJ
inlawrev-21198	268	3	.	.	PROPN
inlawrev-21198	269	1	244	244	NUM
inlawrev-21198	269	2	-	-	SYM
inlawrev-21198	269	3	2015	2015	NUM
inlawrev-21198	269	4	,	,	PUNCT
inlawrev-21198	269	5	§	§	PROPN
inlawrev-21198	269	6	1	1	NUM
inlawrev-21198	269	7	,	,	PUNCT
inlawrev-21198	269	8	2015	2015	NUM
inlawrev-21198	269	9	ind	ind	NOUN
inlawrev-21198	269	10	.	.	PUNCT
inlawrev-21198	270	1	acts	act	VERB
inlawrev-21198	270	2	3872	3872	NUM
inlawrev-21198	270	3	,	,	PUNCT
inlawrev-21198	270	4	3872	3872	NUM
inlawrev-21198	270	5	(	(	PUNCT
inlawrev-21198	270	6	codified	codify	VERB
inlawrev-21198	270	7	at	at	ADP
inlawrev-21198	270	8	ind	ind	PROPN
inlawrev-21198	270	9	.	.	PUNCT
inlawrev-21198	271	1	code	code	PROPN
inlawrev-21198	271	2	§	§	PROPN
inlawrev-21198	271	3	6	6	NUM
inlawrev-21198	271	4	-	-	SYM
inlawrev-21198	271	5	1.1	1.1	NUM
inlawrev-21198	271	6	-	-	NUM
inlawrev-21198	271	7	125	125	NUM
inlawrev-21198	271	8	)	)	PUNCT
inlawrev-21198	271	9	.	.	PUNCT
inlawrev-21198	272	1	39	39	NUM
inlawrev-21198	272	2	.	.	PUNCT
inlawrev-21198	273	1	pub	pub	NOUN
inlawrev-21198	273	2	.	.	PUNCT
inlawrev-21198	274	1	l.	l.	PROPN
inlawrev-21198	274	2	no	no	INTJ
inlawrev-21198	274	3	.	.	PUNCT
inlawrev-21198	275	1	249	249	NUM
inlawrev-21198	275	2	-	-	SYM
inlawrev-21198	275	3	2015	2015	NUM
inlawrev-21198	275	4	,	,	PUNCT
inlawrev-21198	275	5	§	§	PROPN
inlawrev-21198	275	6	12	12	NUM
inlawrev-21198	275	7	,	,	PUNCT
inlawrev-21198	275	8	2015	2015	NUM
inlawrev-21198	275	9	ind	ind	NOUN
inlawrev-21198	275	10	.	.	PUNCT
inlawrev-21198	276	1	acts	act	VERB
inlawrev-21198	276	2	at	at	ADP
inlawrev-21198	276	3	4030	4030	NUM
inlawrev-21198	276	4	-	-	SYM
inlawrev-21198	276	5	35	35	NUM
inlawrev-21198	276	6	(	(	PUNCT
inlawrev-21198	276	7	amending	amend	VERB
inlawrev-21198	276	8	ind	ind	NOUN
inlawrev-21198	276	9	.	.	PUNCT
inlawrev-21198	277	1	code	code	PROPN
inlawrev-21198	277	2	§	§	PROPN
inlawrev-21198	277	3	6	6	NUM
inlawrev-21198	277	4	-	-	SYM
inlawrev-21198	277	5	1.1	1.1	NUM
inlawrev-21198	277	6	-	-	NUM
inlawrev-21198	277	7	151	151	NUM
inlawrev-21198	277	8	)	)	PUNCT
inlawrev-21198	277	9	.	.	PUNCT
inlawrev-21198	278	1	40	40	NUM
inlawrev-21198	278	2	.	.	PUNCT
inlawrev-21198	279	1	i	i	PRON
inlawrev-21198	279	2	d.	d.	PROPN
inlawrev-21198	279	3	§	§	PROPN
inlawrev-21198	279	4	14	14	NUM
inlawrev-21198	279	5	,	,	PUNCT
inlawrev-21198	279	6	2015	2015	NUM
inlawrev-21198	279	7	ind	ind	NOUN
inlawrev-21198	279	8	.	.	PUNCT
inlawrev-21198	280	1	acts	act	VERB
inlawrev-21198	280	2	at	at	ADP
inlawrev-21198	280	3	4037	4037	NUM
inlawrev-21198	280	4	(	(	PUNCT
inlawrev-21198	280	5	codified	codify	VERB
inlawrev-21198	280	6	at	at	ADP
inlawrev-21198	280	7	ind	ind	PROPN
inlawrev-21198	280	8	.	.	PUNCT
inlawrev-21198	281	1	code	code	PROPN
inlawrev-21198	281	2	§	§	PROPN
inlawrev-21198	281	3	6	6	NUM
inlawrev-21198	281	4	-	-	SYM
inlawrev-21198	281	5	1.1	1.1	NUM
inlawrev-21198	281	6	-	-	PUNCT
inlawrev-21198	281	7	15	15	NUM
inlawrev-21198	281	8	-	-	NUM
inlawrev-21198	281	9	17.1	17.1	NUM
inlawrev-21198	281	10	)	)	PUNCT
inlawrev-21198	281	11	.	.	PUNCT
inlawrev-21198	282	1	41	41	NUM
inlawrev-21198	282	2	.	.	PUNCT
inlawrev-21198	283	1	pub	pub	NOUN
inlawrev-21198	283	2	.	.	PUNCT
inlawrev-21198	284	1	l.	l.	PROPN
inlawrev-21198	284	2	no	no	INTJ
inlawrev-21198	284	3	.	.	PUNCT
inlawrev-21198	285	1	248	248	NUM
inlawrev-21198	285	2	-	-	SYM
inlawrev-21198	285	3	2015	2015	NUM
inlawrev-21198	285	4	,	,	PUNCT
inlawrev-21198	285	5	§	§	PROPN
inlawrev-21198	285	6	2	2	NUM
inlawrev-21198	285	7	,	,	PUNCT
inlawrev-21198	285	8	2015	2015	NUM
inlawrev-21198	285	9	ind	ind	NOUN
inlawrev-21198	285	10	.	.	PUNCT
inlawrev-21198	286	1	acts	act	VERB
inlawrev-21198	286	2	4006	4006	NUM
inlawrev-21198	286	3	,	,	PUNCT
inlawrev-21198	286	4	4011	4011	NUM
inlawrev-21198	286	5	-	-	SYM
inlawrev-21198	286	6	12	12	NUM
inlawrev-21198	286	7	(	(	PUNCT
inlawrev-21198	286	8	codified	codify	VERB
inlawrev-21198	286	9	at	at	ADP
inlawrev-21198	286	10	ind	ind	PROPN
inlawrev-21198	286	11	.	.	PUNCT
inlawrev-21198	287	1	code	code	PROPN
inlawrev-21198	287	2	§	§	PROPN
inlawrev-21198	287	3	6	6	NUM
inlawrev-21198	287	4	-	-	SYM
inlawrev-21198	287	5	1.12016	1.12016	NUM
inlawrev-21198	287	6	]	]	PUNCT
inlawrev-21198	287	7	taxation	taxation	NOUN
inlawrev-21198	287	8	1241	1241	NUM
inlawrev-21198	287	9	stipulated	stipulate	VERB
inlawrev-21198	287	10	determination	determination	NOUN
inlawrev-21198	287	11	,	,	PUNCT
inlawrev-21198	287	12	the	the	DET
inlawrev-21198	287	13	county	county	NOUN
inlawrev-21198	287	14	board	board	NOUN
inlawrev-21198	287	15	may	may	AUX
inlawrev-21198	287	16	now	now	ADV
inlawrev-21198	287	17	use	use	VERB
inlawrev-21198	287	18	that	that	DET
inlawrev-21198	287	19	determination	determination	NOUN
inlawrev-21198	287	20	as	as	ADP
inlawrev-21198	287	21	its	its	PRON
inlawrev-21198	287	22	written	write	VERB
inlawrev-21198	287	23	decision	decision	NOUN
inlawrev-21198	287	24	.	.	PUNCT
inlawrev-21198	288	1	although	although	SCONJ
inlawrev-21198	288	2	the	the	DET
inlawrev-21198	288	3	taxpayer	taxpayer	NOUN
inlawrev-21198	288	4	and	and	CCONJ
inlawrev-21198	288	5	the	the	DET
inlawrev-21198	288	6	official	official	NOUN
inlawrev-21198	288	7	retain	retain	VERB
inlawrev-21198	288	8	the	the	DET
inlawrev-21198	288	9	right	right	NOUN
inlawrev-21198	288	10	to42	to42	ADJ
inlawrev-21198	288	11	request	request	VERB
inlawrev-21198	288	12	a	a	DET
inlawrev-21198	288	13	review	review	NOUN
inlawrev-21198	288	14	of	of	ADP
inlawrev-21198	288	15	that	that	DET
inlawrev-21198	288	16	determination	determination	NOUN
inlawrev-21198	288	17	by	by	ADP
inlawrev-21198	288	18	the	the	DET
inlawrev-21198	288	19	ibtr	ibtr	ADJ
inlawrev-21198	288	20	,	,	PUNCT
inlawrev-21198	288	21	presumably	presumably	ADV
inlawrev-21198	288	22	this	this	DET
inlawrev-21198	288	23	new	new	ADJ
inlawrev-21198	288	24	written43	written43	ADJ
inlawrev-21198	288	25	stipulation	stipulation	NOUN
inlawrev-21198	288	26	option	option	NOUN
inlawrev-21198	288	27	should	should	AUX
inlawrev-21198	288	28	reduce	reduce	VERB
inlawrev-21198	288	29	the	the	DET
inlawrev-21198	288	30	number	number	NOUN
inlawrev-21198	288	31	of	of	ADP
inlawrev-21198	288	32	disputes	dispute	NOUN
inlawrev-21198	288	33	reaching	reach	VERB
inlawrev-21198	288	34	the	the	DET
inlawrev-21198	288	35	ibtr	ibtr	ADJ
inlawrev-21198	288	36	.	.	PUNCT
inlawrev-21198	289	1	that	that	DET
inlawrev-21198	289	2	goal	goal	NOUN
inlawrev-21198	289	3	of	of	ADP
inlawrev-21198	289	4	encouraging	encourage	VERB
inlawrev-21198	289	5	resolutions	resolution	NOUN
inlawrev-21198	289	6	without	without	ADP
inlawrev-21198	289	7	extensive	extensive	ADJ
inlawrev-21198	289	8	ibtr	ibtr	ADJ
inlawrev-21198	289	9	involvement	involvement	NOUN
inlawrev-21198	289	10	is	be	AUX
inlawrev-21198	289	11	consistent	consistent	ADJ
inlawrev-21198	289	12	with	with	ADP
inlawrev-21198	289	13	the	the	DET
inlawrev-21198	289	14	ga	ga	PROPN
inlawrev-21198	289	15	’s	’s	PART
inlawrev-21198	289	16	decision	decision	NOUN
inlawrev-21198	289	17	to	to	PART
inlawrev-21198	289	18	require	require	VERB
inlawrev-21198	289	19	the	the	DET
inlawrev-21198	289	20	ibtr	ibtr	ADJ
inlawrev-21198	289	21	to	to	PART
inlawrev-21198	289	22	recommend	recommend	VERB
inlawrev-21198	289	23	settlement	settlement	NOUN
inlawrev-21198	289	24	or	or	CCONJ
inlawrev-21198	289	25	mediation	mediation	NOUN
inlawrev-21198	289	26	for	for	ADP
inlawrev-21198	289	27	pending	pende	VERB
inlawrev-21198	289	28	unheard	unheard	ADJ
inlawrev-21198	289	29	cases	case	NOUN
inlawrev-21198	289	30	(	(	PUNCT
inlawrev-21198	289	31	as	as	ADP
inlawrev-21198	289	32	of	of	ADP
inlawrev-21198	289	33	m	m	PROPN
inlawrev-21198	289	34	ay	ay	PROPN
inlawrev-21198	289	35	1	1	NUM
inlawrev-21198	289	36	,	,	PUNCT
inlawrev-21198	289	37	2015	2015	NUM
inlawrev-21198	289	38	)	)	PUNCT
inlawrev-21198	289	39	where	where	SCONJ
inlawrev-21198	289	40	the	the	DET
inlawrev-21198	289	41	taxpayer	taxpayer	NOUN
inlawrev-21198	289	42	appeared	appear	VERB
inlawrev-21198	289	43	before	before	ADP
inlawrev-21198	289	44	the	the	DET
inlawrev-21198	289	45	county	county	NOUN
inlawrev-21198	289	46	ptaboa	ptaboa	NOUN
inlawrev-21198	289	47	and	and	CCONJ
inlawrev-21198	289	48	is	be	AUX
inlawrev-21198	289	49	claiming	claim	VERB
inlawrev-21198	289	50	an	an	DET
inlawrev-21198	289	51	assessed	assessed	ADJ
inlawrev-21198	289	52	value	value	NOUN
inlawrev-21198	289	53	that	that	PRON
inlawrev-21198	289	54	is	be	AUX
inlawrev-21198	289	55	more	more	ADJ
inlawrev-21198	289	56	than	than	ADP
inlawrev-21198	289	57	25	25	NUM
inlawrev-21198	289	58	%	%	NOUN
inlawrev-21198	289	59	lower	low	ADJ
inlawrev-21198	289	60	than	than	ADP
inlawrev-21198	289	61	the	the	DET
inlawrev-21198	289	62	assessing	assess	VERB
inlawrev-21198	289	63	official	official	NOUN
inlawrev-21198	289	64	’s	’s	PART
inlawrev-21198	289	65	costs	cost	NOUN
inlawrev-21198	289	66	approach	approach	NOUN
inlawrev-21198	289	67	result	result	VERB
inlawrev-21198	289	68	.	.	PUNCT
inlawrev-21198	290	1	w	w	PROPN
inlawrev-21198	290	2	hen44	hen44	PROPN
inlawrev-21198	290	3	a	a	DET
inlawrev-21198	290	4	taxpayer	taxpayer	NOUN
inlawrev-21198	290	5	succeeds	succeed	VERB
inlawrev-21198	290	6	with	with	ADP
inlawrev-21198	290	7	an	an	DET
inlawrev-21198	290	8	appeal	appeal	NOUN
inlawrev-21198	290	9	pertaining	pertain	VERB
inlawrev-21198	290	10	to	to	ADP
inlawrev-21198	290	11	an	an	DET
inlawrev-21198	290	12	assessment	assessment	NOUN
inlawrev-21198	290	13	date	date	NOUN
inlawrev-21198	290	14	in	in	ADP
inlawrev-21198	290	15	or	or	CCONJ
inlawrev-21198	290	16	before	before	ADP
inlawrev-21198	290	17	2014	2014	NUM
inlawrev-21198	290	18	,	,	PUNCT
inlawrev-21198	290	19	and	and	CCONJ
inlawrev-21198	290	20	the	the	DET
inlawrev-21198	290	21	amount	amount	NOUN
inlawrev-21198	290	22	of	of	ADP
inlawrev-21198	290	23	the	the	DET
inlawrev-21198	290	24	taxpayer	taxpayer	NOUN
inlawrev-21198	290	25	’s	’s	PART
inlawrev-21198	290	26	refund	refund	NOUN
inlawrev-21198	290	27	exceeds	exceed	VERB
inlawrev-21198	290	28	$	$	SYM
inlawrev-21198	290	29	100,000	100,000	NUM
inlawrev-21198	290	30	,	,	PUNCT
inlawrev-21198	290	31	the	the	DET
inlawrev-21198	290	32	county	county	NOUN
inlawrev-21198	290	33	auditor	auditor	NOUN
inlawrev-21198	290	34	may	may	AUX
inlawrev-21198	290	35	opt	opt	VERB
inlawrev-21198	290	36	to	to	PART
inlawrev-21198	290	37	credit	credit	VERB
inlawrev-21198	290	38	the	the	DET
inlawrev-21198	290	39	refund	refund	NOUN
inlawrev-21198	290	40	am	be	AUX
inlawrev-21198	290	41	ount	ount	ADJ
inlawrev-21198	290	42	in	in	ADP
inlawrev-21198	290	43	equal	equal	ADJ
inlawrev-21198	290	44	installments	installment	NOUN
inlawrev-21198	290	45	for	for	ADP
inlawrev-21198	290	46	up	up	ADP
inlawrev-21198	290	47	to	to	PART
inlawrev-21198	290	48	five	five	NUM
inlawrev-21198	290	49	years	year	NOUN
inlawrev-21198	290	50	against	against	ADP
inlawrev-21198	290	51	the	the	DET
inlawrev-21198	290	52	taxpayer	taxpayer	NOUN
inlawrev-21198	290	53	’s	’s	PART
inlawrev-21198	290	54	future	future	ADJ
inlawrev-21198	290	55	property	property	NOUN
inlawrev-21198	290	56	tax	tax	NOUN
inlawrev-21198	290	57	liabilities	liability	NOUN
inlawrev-21198	290	58	in	in	ADP
inlawrev-21198	290	59	lieu	lieu	NOUN
inlawrev-21198	290	60	of	of	ADP
inlawrev-21198	290	61	an	an	DET
inlawrev-21198	290	62	immediate	immediate	ADJ
inlawrev-21198	290	63	payment	payment	NOUN
inlawrev-21198	290	64	of	of	ADP
inlawrev-21198	290	65	the	the	DET
inlawrev-21198	290	66	refund.45	refund.45	NOUN
inlawrev-21198	290	67	finally	finally	ADV
inlawrev-21198	290	68	,	,	PUNCT
inlawrev-21198	290	69	the	the	DET
inlawrev-21198	290	70	ga	ga	PROPN
inlawrev-21198	290	71	continued	continue	VERB
inlawrev-21198	290	72	working	work	VERB
inlawrev-21198	290	73	to	to	PART
inlawrev-21198	290	74	improve	improve	VERB
inlawrev-21198	290	75	the	the	DET
inlawrev-21198	290	76	procedures	procedure	NOUN
inlawrev-21198	290	77	surrounding	surround	VERB
inlawrev-21198	290	78	real	real	ADJ
inlawrev-21198	290	79	property	property	NOUN
inlawrev-21198	290	80	tax	tax	NOUN
inlawrev-21198	290	81	sales	sale	NOUN
inlawrev-21198	290	82	.	.	PUNCT
inlawrev-21198	291	1	in	in	ADP
inlawrev-21198	291	2	2015	2015	NUM
inlawrev-21198	291	3	,	,	PUNCT
inlawrev-21198	291	4	the	the	DET
inlawrev-21198	291	5	ga	ga	PROPN
inlawrev-21198	291	6	tweaked	tweak	VERB
inlawrev-21198	291	7	some	some	DET
inlawrev-21198	291	8	general	general	ADJ
inlawrev-21198	291	9	provisions	provision	NOUN
inlawrev-21198	291	10	that46	that46	NOUN
inlawrev-21198	291	11	apply	apply	VERB
inlawrev-21198	291	12	broadly	broadly	ADV
inlawrev-21198	291	13	to	to	PART
inlawrev-21198	291	14	tax	tax	NOUN
inlawrev-21198	291	15	sales	sale	NOUN
inlawrev-21198	291	16	while	while	SCONJ
inlawrev-21198	291	17	directing	direct	VERB
inlawrev-21198	291	18	most	most	ADJ
inlawrev-21198	291	19	of	of	ADP
inlawrev-21198	291	20	its	its	PRON
inlawrev-21198	291	21	efforts	effort	NOUN
inlawrev-21198	291	22	to	to	ADP
inlawrev-21198	291	23	the	the	DET
inlawrev-21198	291	24	procedures	procedure	NOUN
inlawrev-21198	291	25	for	for	ADP
inlawrev-21198	291	26	handling	handle	VERB
inlawrev-21198	291	27	serial	serial	ADJ
inlawrev-21198	291	28	tax	tax	NOUN
inlawrev-21198	291	29	delinquencies	delinquency	NOUN
inlawrev-21198	291	30	,	,	PUNCT
inlawrev-21198	291	31	vacant	vacant	ADJ
inlawrev-21198	291	32	or	or	CCONJ
inlawrev-21198	291	33	abandoned	abandon	VERB
inlawrev-21198	291	34	properties	property	NOUN
inlawrev-21198	291	35	,	,	PUNCT
inlawrev-21198	291	36	properties	property	NOUN
inlawrev-21198	291	37	that	that	PRON
inlawrev-21198	291	38	are	be	AUX
inlawrev-21198	291	39	unsuitable	unsuitable	ADJ
inlawrev-21198	291	40	for	for	ADP
inlawrev-21198	291	41	tax	tax	NOUN
inlawrev-21198	291	42	sale	sale	NOUN
inlawrev-21198	291	43	,	,	PUNCT
inlawrev-21198	291	44	and	and	CCONJ
inlawrev-21198	291	45	properties	property	NOUN
inlawrev-21198	291	46	that	that	PRON
inlawrev-21198	291	47	are	be	AUX
inlawrev-21198	291	48	transferred	transfer	VERB
inlawrev-21198	291	49	to	to	ADP
inlawrev-21198	291	50	nonprofit	nonprofit	ADJ
inlawrev-21198	291	51	entities	entity	NOUN
inlawrev-21198	291	52	.	.	PUNCT
inlawrev-21198	292	1	although	although	SCONJ
inlawrev-21198	292	2	many	many	ADJ
inlawrev-21198	292	3	of	of	ADP
inlawrev-21198	292	4	the	the	DET
inlawrev-21198	292	5	general	general	ADJ
inlawrev-21198	292	6	tweaks	tweak	NOUN
inlawrev-21198	292	7	were	be	AUX
inlawrev-21198	292	8	largely	largely	ADV
inlawrev-21198	292	9	administrative	administrative	ADJ
inlawrev-21198	292	10	,	,	PUNCT
inlawrev-21198	292	11	often	often	ADV
inlawrev-21198	292	12	dealing	deal	VERB
inlawrev-21198	292	13	with	with	ADP
inlawrev-21198	292	14	the	the	DET
inlawrev-21198	292	15	content	content	NOUN
inlawrev-21198	292	16	and	and	CCONJ
inlawrev-21198	292	17	distribution	distribution	NOUN
inlawrev-21198	292	18	of	of	ADP
inlawrev-21198	292	19	required	require	VERB
inlawrev-21198	292	20	tax	tax	NOUN
inlawrev-21198	292	21	sale	sale	NOUN
inlawrev-21198	292	22	notices	notice	NOUN
inlawrev-21198	292	23	,	,	PUNCT
inlawrev-21198	292	24	others	other	NOUN
inlawrev-21198	292	25	prevented47	prevented47	VERB
inlawrev-21198	292	26	properties	property	NOUN
inlawrev-21198	292	27	from	from	ADP
inlawrev-21198	292	28	becoming	become	VERB
inlawrev-21198	292	29	eligible	eligible	ADJ
inlawrev-21198	292	30	for	for	ADP
inlawrev-21198	292	31	a	a	DET
inlawrev-21198	292	32	tax	tax	NOUN
inlawrev-21198	292	33	sale	sale	NOUN
inlawrev-21198	292	34	unless	unless	SCONJ
inlawrev-21198	292	35	more	more	ADJ
inlawrev-21198	292	36	than	than	ADP
inlawrev-21198	292	37	$	$	SYM
inlawrev-21198	292	38	25	25	NUM
inlawrev-21198	292	39	of	of	ADP
inlawrev-21198	292	40	the	the	DET
inlawrev-21198	292	41	delinquent	delinquent	ADJ
inlawrev-21198	292	42	amounts	amount	NOUN
inlawrev-21198	292	43	dated	date	VERB
inlawrev-21198	292	44	back	back	ADV
inlawrev-21198	292	45	to	to	ADP
inlawrev-21198	292	46	at	at	ADP
inlawrev-21198	292	47	least	least	ADJ
inlawrev-21198	292	48	the	the	DET
inlawrev-21198	292	49	prior	prior	ADJ
inlawrev-21198	292	50	year	year	NOUN
inlawrev-21198	292	51	’s	’s	PART
inlawrev-21198	292	52	spring	spring	NOUN
inlawrev-21198	292	53	installment	installment	NOUN
inlawrev-21198	292	54	and48	and48	NOUN
inlawrev-21198	292	55	prohibited	prohibit	VERB
inlawrev-21198	292	56	business	business	NOUN
inlawrev-21198	292	57	associations	association	NOUN
inlawrev-21198	292	58	that	that	PRON
inlawrev-21198	292	59	lack	lack	VERB
inlawrev-21198	292	60	a	a	DET
inlawrev-21198	292	61	certificate	certificate	NOUN
inlawrev-21198	292	62	of	of	ADP
inlawrev-21198	292	63	authority	authority	NOUN
inlawrev-21198	292	64	or	or	CCONJ
inlawrev-21198	292	65	are	be	AUX
inlawrev-21198	292	66	not	not	PART
inlawrev-21198	292	67	in	in	ADP
inlawrev-21198	292	68	good	good	ADJ
inlawrev-21198	292	69	standing	standing	NOUN
inlawrev-21198	292	70	from	from	ADP
inlawrev-21198	292	71	purchasing	purchase	VERB
inlawrev-21198	292	72	real	real	ADJ
inlawrev-21198	292	73	property	property	NOUN
inlawrev-21198	292	74	at	at	ADP
inlawrev-21198	292	75	a	a	DET
inlawrev-21198	292	76	tax	tax	NOUN
inlawrev-21198	292	77	sale	sale	NOUN
inlawrev-21198	292	78	(	(	PUNCT
inlawrev-21198	292	79	unless	unless	SCONJ
inlawrev-21198	292	80	the	the	DET
inlawrev-21198	292	81	property	property	NOUN
inlawrev-21198	292	82	was	be	AUX
inlawrev-21198	292	83	15	15	NUM
inlawrev-21198	292	84	-	-	SYM
inlawrev-21198	292	85	2.5	2.5	NUM
inlawrev-21198	292	86	)	)	PUNCT
inlawrev-21198	292	87	.	.	PUNCT
inlawrev-21198	293	1	42	42	NUM
inlawrev-21198	293	2	.	.	PUNCT
inlawrev-21198	294	1	i	i	PRON
inlawrev-21198	294	2	d.	d.	PROPN
inlawrev-21198	294	3	§	§	PROPN
inlawrev-21198	294	4	1	1	NUM
inlawrev-21198	294	5	,	,	PUNCT
inlawrev-21198	294	6	2015	2015	NUM
inlawrev-21198	294	7	ind	ind	NOUN
inlawrev-21198	294	8	.	.	PUNCT
inlawrev-21198	295	1	acts	act	VERB
inlawrev-21198	295	2	at	at	ADP
inlawrev-21198	295	3	4006	4006	NUM
inlawrev-21198	295	4	-	-	SYM
inlawrev-21198	295	5	11	11	NUM
inlawrev-21198	295	6	(	(	PUNCT
inlawrev-21198	295	7	amending	amend	VERB
inlawrev-21198	295	8	ind	ind	NOUN
inlawrev-21198	295	9	.	.	PUNCT
inlawrev-21198	296	1	code	code	PROPN
inlawrev-21198	296	2	§	§	PROPN
inlawrev-21198	296	3	6	6	NUM
inlawrev-21198	296	4	-	-	SYM
inlawrev-21198	296	5	1.1	1.1	NUM
inlawrev-21198	296	6	-	-	PUNCT
inlawrev-21198	296	7	15	15	NUM
inlawrev-21198	296	8	-	-	SYM
inlawrev-21198	296	9	1	1	NUM
inlawrev-21198	296	10	)	)	PUNCT
inlawrev-21198	296	11	.	.	PUNCT
inlawrev-21198	297	1	note	note	VERB
inlawrev-21198	297	2	the	the	DET
inlawrev-21198	297	3	county	county	NOUN
inlawrev-21198	297	4	official	official	NOUN
inlawrev-21198	297	5	must	must	AUX
inlawrev-21198	297	6	provide	provide	VERB
inlawrev-21198	297	7	notice	notice	NOUN
inlawrev-21198	297	8	of	of	ADP
inlawrev-21198	297	9	the	the	DET
inlawrev-21198	297	10	stipulated	stipulate	VERB
inlawrev-21198	297	11	determination	determination	NOUN
inlawrev-21198	297	12	within	within	ADP
inlawrev-21198	297	13	thirty	thirty	NUM
inlawrev-21198	297	14	days	day	NOUN
inlawrev-21198	297	15	of	of	ADP
inlawrev-21198	297	16	its	its	PRON
inlawrev-21198	297	17	entry	entry	NOUN
inlawrev-21198	297	18	.	.	PUNCT
inlawrev-21198	298	1	i	i	PRON
inlawrev-21198	298	2	d.	d.	PROPN
inlawrev-21198	298	3	43	43	NUM
inlawrev-21198	298	4	.	.	PUNCT
inlawrev-21198	299	1	i	i	PRON
inlawrev-21198	299	2	d.	d.	PROPN
inlawrev-21198	299	3	§	§	PROPN
inlawrev-21198	299	4	2	2	NUM
inlawrev-21198	299	5	,	,	PUNCT
inlawrev-21198	299	6	2015	2015	NUM
inlawrev-21198	299	7	ind	ind	NOUN
inlawrev-21198	299	8	.	.	PUNCT
inlawrev-21198	300	1	acts	act	VERB
inlawrev-21198	300	2	at	at	ADP
inlawrev-21198	300	3	4011	4011	NUM
inlawrev-21198	300	4	-	-	SYM
inlawrev-21198	300	5	12	12	NUM
inlawrev-21198	300	6	(	(	PUNCT
inlawrev-21198	300	7	codified	codify	VERB
inlawrev-21198	300	8	at	at	ADP
inlawrev-21198	300	9	ind	ind	PROPN
inlawrev-21198	300	10	.	.	PUNCT
inlawrev-21198	301	1	code	code	PROPN
inlawrev-21198	301	2	§	§	PROPN
inlawrev-21198	301	3	6	6	NUM
inlawrev-21198	301	4	-	-	SYM
inlawrev-21198	301	5	1.1	1.1	NUM
inlawrev-21198	301	6	-	-	PUNCT
inlawrev-21198	301	7	15	15	NUM
inlawrev-21198	301	8	-	-	NUM
inlawrev-21198	301	9	2.5	2.5	NUM
inlawrev-21198	301	10	)	)	PUNCT
inlawrev-21198	301	11	.	.	PUNCT
inlawrev-21198	302	1	44	44	NUM
inlawrev-21198	302	2	.	.	PUNCT
inlawrev-21198	303	1	pub	pub	NOUN
inlawrev-21198	303	2	.	.	PUNCT
inlawrev-21198	304	1	l.	l.	PROPN
inlawrev-21198	304	2	no	no	INTJ
inlawrev-21198	304	3	.	.	PUNCT
inlawrev-21198	305	1	249	249	NUM
inlawrev-21198	305	2	-	-	SYM
inlawrev-21198	305	3	2015	2015	NUM
inlawrev-21198	305	4	,	,	PUNCT
inlawrev-21198	305	5	§	§	PROPN
inlawrev-21198	305	6	21	21	NUM
inlawrev-21198	305	7	,	,	PUNCT
inlawrev-21198	305	8	2015	2015	NUM
inlawrev-21198	305	9	ind	ind	NOUN
inlawrev-21198	305	10	.	.	PUNCT
inlawrev-21198	306	1	acts	act	VERB
inlawrev-21198	306	2	at	at	ADP
inlawrev-21198	306	3	4042	4042	NUM
inlawrev-21198	306	4	-	-	SYM
inlawrev-21198	306	5	43	43	NUM
inlawrev-21198	306	6	(	(	PUNCT
inlawrev-21198	306	7	codified	codify	VERB
inlawrev-21198	306	8	at	at	ADP
inlawrev-21198	306	9	ind	ind	PROPN
inlawrev-21198	306	10	.	.	PUNCT
inlawrev-21198	307	1	code	code	PROPN
inlawrev-21198	307	2	§	§	PROPN
inlawrev-21198	307	3	6	6	NUM
inlawrev-21198	307	4	-	-	SYM
inlawrev-21198	307	5	1.5	1.5	NUM
inlawrev-21198	307	6	-	-	NUM
inlawrev-21198	307	7	34.5	34.5	NUM
inlawrev-21198	307	8	)	)	PUNCT
inlawrev-21198	307	9	.	.	PUNCT
inlawrev-21198	308	1	45	45	NUM
inlawrev-21198	308	2	.	.	PUNCT
inlawrev-21198	309	1	i	i	PRON
inlawrev-21198	309	2	d.	d.	PROPN
inlawrev-21198	309	3	§	§	PROPN
inlawrev-21198	309	4	19	19	NUM
inlawrev-21198	309	5	,	,	PUNCT
inlawrev-21198	309	6	2015	2015	NUM
inlawrev-21198	309	7	ind	ind	NOUN
inlawrev-21198	309	8	.	.	PUNCT
inlawrev-21198	310	1	acts	act	VERB
inlawrev-21198	310	2	at	at	ADP
inlawrev-21198	310	3	4041	4041	NUM
inlawrev-21198	310	4	-	-	SYM
inlawrev-21198	310	5	42	42	NUM
inlawrev-21198	310	6	(	(	PUNCT
inlawrev-21198	310	7	codified	codify	VERB
inlawrev-21198	310	8	at	at	ADP
inlawrev-21198	310	9	ind	ind	PROPN
inlawrev-21198	310	10	.	.	PUNCT
inlawrev-21198	311	1	code	code	PROPN
inlawrev-21198	311	2	§	§	PROPN
inlawrev-21198	311	3	6	6	NUM
inlawrev-21198	311	4	-	-	SYM
inlawrev-21198	311	5	1.1	1.1	NUM
inlawrev-21198	311	6	-	-	PUNCT
inlawrev-21198	311	7	37	37	NUM
inlawrev-21198	311	8	-	-	SYM
inlawrev-21198	311	9	14	14	NUM
inlawrev-21198	311	10	)	)	PUNCT
inlawrev-21198	311	11	.	.	PUNCT
inlawrev-21198	312	1	46	46	NUM
inlawrev-21198	312	2	.	.	PUNCT
inlawrev-21198	313	1	see	see	VERB
inlawrev-21198	313	2	jegen	jegen	PROPN
inlawrev-21198	313	3	et	et	PROPN
inlawrev-21198	313	4	al	al	PROPN
inlawrev-21198	313	5	.	.	PROPN
inlawrev-21198	313	6	,	,	PUNCT
inlawrev-21198	313	7	supra	supra	PROPN
inlawrev-21198	313	8	note	note	PROPN
inlawrev-21198	313	9	27	27	NUM
inlawrev-21198	313	10	,	,	PUNCT
inlawrev-21198	313	11	at	at	ADP
inlawrev-21198	313	12	1459	1459	NUM
inlawrev-21198	313	13	-	-	SYM
inlawrev-21198	313	14	62	62	NUM
inlawrev-21198	313	15	(	(	PUNCT
inlawrev-21198	313	16	outlining	outline	VERB
inlawrev-21198	313	17	the	the	DET
inlawrev-21198	313	18	extensive	extensive	ADJ
inlawrev-21198	313	19	changes	change	NOUN
inlawrev-21198	313	20	made	make	VERB
inlawrev-21198	313	21	to	to	ADP
inlawrev-21198	313	22	this	this	DET
inlawrev-21198	313	23	area	area	NOUN
inlawrev-21198	313	24	during	during	ADP
inlawrev-21198	313	25	the	the	DET
inlawrev-21198	313	26	2014	2014	NUM
inlawrev-21198	313	27	legislative	legislative	ADJ
inlawrev-21198	313	28	session	session	NOUN
inlawrev-21198	313	29	)	)	PUNCT
inlawrev-21198	313	30	.	.	PUNCT
inlawrev-21198	314	1	47	47	NUM
inlawrev-21198	314	2	.	.	PUNCT
inlawrev-21198	315	1	see	see	VERB
inlawrev-21198	315	2	,	,	PUNCT
inlawrev-21198	315	3	e.g.	e.g.	ADV
inlawrev-21198	315	4	,	,	PUNCT
inlawrev-21198	315	5	pub	pub	NOUN
inlawrev-21198	315	6	.	.	PUNCT
inlawrev-21198	316	1	l.	l.	PROPN
inlawrev-21198	316	2	no	no	INTJ
inlawrev-21198	316	3	.	.	PROPN
inlawrev-21198	317	1	118	118	NUM
inlawrev-21198	317	2	-	-	SYM
inlawrev-21198	317	3	2015	2015	NUM
inlawrev-21198	317	4	,	,	PUNCT
inlawrev-21198	317	5	§	§	PROPN
inlawrev-21198	317	6	1	1	NUM
inlawrev-21198	317	7	,	,	PUNCT
inlawrev-21198	317	8	2015	2015	NUM
inlawrev-21198	317	9	ind	ind	NOUN
inlawrev-21198	317	10	.	.	PUNCT
inlawrev-21198	318	1	acts	act	VERB
inlawrev-21198	318	2	948	948	NUM
inlawrev-21198	318	3	,	,	PUNCT
inlawrev-21198	318	4	948	948	NUM
inlawrev-21198	318	5	-	-	SYM
inlawrev-21198	318	6	49	49	NUM
inlawrev-21198	318	7	(	(	PUNCT
inlawrev-21198	318	8	amending	amend	VERB
inlawrev-21198	318	9	ind	ind	NOUN
inlawrev-21198	318	10	.	.	PUNCT
inlawrev-21198	319	1	code	code	PROPN
inlawrev-21198	319	2	§	§	PROPN
inlawrev-21198	319	3	6	6	NUM
inlawrev-21198	319	4	-	-	SYM
inlawrev-21198	319	5	1.1	1.1	NUM
inlawrev-21198	319	6	-	-	PUNCT
inlawrev-21198	319	7	24	24	NUM
inlawrev-21198	319	8	-	-	PUNCT
inlawrev-21198	319	9	3	3	NUM
inlawrev-21198	319	10	to	to	PART
inlawrev-21198	319	11	permit	permit	VERB
inlawrev-21198	319	12	the	the	DET
inlawrev-21198	319	13	exclusion	exclusion	NOUN
inlawrev-21198	319	14	of	of	ADP
inlawrev-21198	319	15	a	a	DET
inlawrev-21198	319	16	property	property	NOUN
inlawrev-21198	319	17	description	description	NOUN
inlawrev-21198	319	18	for	for	ADP
inlawrev-21198	319	19	the	the	DET
inlawrev-21198	319	20	tax	tax	NOUN
inlawrev-21198	319	21	sale	sale	NOUN
inlawrev-21198	319	22	notice	notice	NOUN
inlawrev-21198	319	23	when	when	SCONJ
inlawrev-21198	319	24	the	the	DET
inlawrev-21198	319	25	property	property	NOUN
inlawrev-21198	319	26	has	have	AUX
inlawrev-21198	319	27	already	already	ADV
inlawrev-21198	319	28	been	be	AUX
inlawrev-21198	319	29	put	put	VERB
inlawrev-21198	319	30	up	up	ADP
inlawrev-21198	319	31	for	for	ADP
inlawrev-21198	319	32	sale	sale	NOUN
inlawrev-21198	319	33	at	at	ADP
inlawrev-21198	319	34	least	least	ADJ
inlawrev-21198	319	35	once	once	ADV
inlawrev-21198	319	36	before	before	ADV
inlawrev-21198	319	37	and	and	CCONJ
inlawrev-21198	319	38	the	the	DET
inlawrev-21198	319	39	description	description	NOUN
inlawrev-21198	319	40	is	be	AUX
inlawrev-21198	319	41	available	available	ADJ
inlawrev-21198	319	42	through	through	ADP
inlawrev-21198	319	43	other	other	ADJ
inlawrev-21198	319	44	means	mean	NOUN
inlawrev-21198	319	45	(	(	PUNCT
inlawrev-21198	319	46	e.g.	e.g.	ADV
inlawrev-21198	319	47	,	,	PUNCT
inlawrev-21198	319	48	the	the	DET
inlawrev-21198	319	49	county	county	NOUN
inlawrev-21198	319	50	’s	’s	PART
inlawrev-21198	319	51	website	website	NOUN
inlawrev-21198	319	52	)	)	PUNCT
inlawrev-21198	319	53	)	)	PUNCT
inlawrev-21198	319	54	;	;	PUNCT
inlawrev-21198	320	1	pub	pub	NOUN
inlawrev-21198	320	2	.	.	PUNCT
inlawrev-21198	321	1	l.	l.	PROPN
inlawrev-21198	321	2	no	no	INTJ
inlawrev-21198	321	3	.	.	NOUN
inlawrev-21198	322	1	251	251	NUM
inlawrev-21198	322	2	-	-	SYM
inlawrev-21198	322	3	2015	2015	NUM
inlawrev-21198	322	4	,	,	PUNCT
inlawrev-21198	322	5	§	§	PROPN
inlawrev-21198	322	6	3	3	NUM
inlawrev-21198	322	7	,	,	PUNCT
inlawrev-21198	322	8	2015	2015	NUM
inlawrev-21198	322	9	ind	ind	NOUN
inlawrev-21198	322	10	.	.	PUNCT
inlawrev-21198	323	1	acts	act	VERB
inlawrev-21198	323	2	4125	4125	NUM
inlawrev-21198	323	3	,	,	PUNCT
inlawrev-21198	323	4	4130	4130	NUM
inlawrev-21198	323	5	-	-	SYM
inlawrev-21198	323	6	31	31	NUM
inlawrev-21198	323	7	(	(	PUNCT
inlawrev-21198	323	8	amending	amend	VERB
inlawrev-21198	323	9	ind	ind	NOUN
inlawrev-21198	323	10	.	.	PUNCT
inlawrev-21198	324	1	code	code	PROPN
inlawrev-21198	324	2	§	§	PROPN
inlawrev-21198	324	3	6	6	NUM
inlawrev-21198	324	4	-	-	SYM
inlawrev-21198	324	5	1.1	1.1	NUM
inlawrev-21198	324	6	-	-	PUNCT
inlawrev-21198	324	7	24	24	NUM
inlawrev-21198	324	8	-	-	SYM
inlawrev-21198	324	9	3	3	NUM
inlawrev-21198	324	10	to	to	PART
inlawrev-21198	324	11	require	require	VERB
inlawrev-21198	324	12	notice	notice	NOUN
inlawrev-21198	324	13	be	be	AUX
inlawrev-21198	324	14	sent	send	VERB
inlawrev-21198	324	15	to	to	ADP
inlawrev-21198	324	16	each	each	DET
inlawrev-21198	324	17	requesting	request	VERB
inlawrev-21198	324	18	purchaser	purchaser	NOUN
inlawrev-21198	324	19	under	under	ADP
inlawrev-21198	324	20	an	an	DET
inlawrev-21198	324	21	installment	installment	ADJ
inlawrev-21198	324	22	land	land	NOUN
inlawrev-21198	324	23	contract	contract	NOUN
inlawrev-21198	324	24	recorded	record	VERB
inlawrev-21198	324	25	with	with	ADP
inlawrev-21198	324	26	the	the	DET
inlawrev-21198	324	27	county	county	NOUN
inlawrev-21198	324	28	recorder	recorder	NOUN
inlawrev-21198	324	29	)	)	PUNCT
inlawrev-21198	324	30	;	;	PUNCT
inlawrev-21198	325	1	i	i	PROPN
inlawrev-21198	325	2	d.	d.	PROPN
inlawrev-21198	325	3	§	§	PROPN
inlawrev-21198	325	4	4	4	NUM
inlawrev-21198	325	5	,	,	PUNCT
inlawrev-21198	325	6	2015	2015	NUM
inlawrev-21198	325	7	ind	ind	NOUN
inlawrev-21198	325	8	.	.	PUNCT
inlawrev-21198	326	1	acts	act	VERB
inlawrev-21198	326	2	at	at	ADP
inlawrev-21198	326	3	4131	4131	NUM
inlawrev-21198	326	4	-	-	SYM
inlawrev-21198	326	5	33	33	NUM
inlawrev-21198	326	6	(	(	PUNCT
inlawrev-21198	326	7	amending	amend	VERB
inlawrev-21198	326	8	ind	ind	NOUN
inlawrev-21198	326	9	.	.	PUNCT
inlawrev-21198	327	1	code	code	PROPN
inlawrev-21198	327	2	§	§	PROPN
inlawrev-21198	327	3	6	6	NUM
inlawrev-21198	327	4	-	-	SYM
inlawrev-21198	327	5	1.1	1.1	NUM
inlawrev-21198	327	6	-	-	PUNCT
inlawrev-21198	327	7	24	24	NUM
inlawrev-21198	327	8	-	-	PUNCT
inlawrev-21198	327	9	4	4	NUM
inlawrev-21198	327	10	to	to	PART
inlawrev-21198	327	11	require	require	VERB
inlawrev-21198	327	12	that	that	SCONJ
inlawrev-21198	327	13	notices	notice	NOUN
inlawrev-21198	327	14	be	be	AUX
inlawrev-21198	327	15	sent	send	VERB
inlawrev-21198	327	16	by	by	ADP
inlawrev-21198	327	17	certified	certified	ADJ
inlawrev-21198	327	18	mail	mail	NOUN
inlawrev-21198	327	19	,	,	PUNCT
inlawrev-21198	327	20	return	return	VERB
inlawrev-21198	327	21	receipt	receipt	NOUN
inlawrev-21198	327	22	requested	request	VERB
inlawrev-21198	327	23	,	,	PUNCT
inlawrev-21198	327	24	and	and	CCONJ
inlawrev-21198	327	25	by	by	ADP
inlawrev-21198	327	26	first	first	ADJ
inlawrev-21198	327	27	class	class	NOUN
inlawrev-21198	327	28	mail	mail	NOUN
inlawrev-21198	327	29	,	,	PUNCT
inlawrev-21198	327	30	and	and	CCONJ
inlawrev-21198	327	31	that	that	SCONJ
inlawrev-21198	327	32	the	the	DET
inlawrev-21198	327	33	country	country	NOUN
inlawrev-21198	327	34	auditor	auditor	NOUN
inlawrev-21198	327	35	must	must	AUX
inlawrev-21198	327	36	take	take	VERB
inlawrev-21198	327	37	reasonable	reasonable	ADJ
inlawrev-21198	327	38	steps	step	NOUN
inlawrev-21198	327	39	to	to	PART
inlawrev-21198	327	40	notify	notify	VERB
inlawrev-21198	327	41	the	the	DET
inlawrev-21198	327	42	property	property	NOUN
inlawrev-21198	327	43	owner	owner	NOUN
inlawrev-21198	327	44	of	of	ADP
inlawrev-21198	327	45	the	the	DET
inlawrev-21198	327	46	tax	tax	NOUN
inlawrev-21198	327	47	sale	sale	NOUN
inlawrev-21198	327	48	if	if	SCONJ
inlawrev-21198	327	49	both	both	PRON
inlawrev-21198	327	50	are	be	AUX
inlawrev-21198	327	51	returned	return	VERB
inlawrev-21198	327	52	)	)	PUNCT
inlawrev-21198	327	53	.	.	PUNCT
inlawrev-21198	328	1	48	48	NUM
inlawrev-21198	328	2	.	.	PUNCT
inlawrev-21198	329	1	pub	pub	NOUN
inlawrev-21198	329	2	.	.	PUNCT
inlawrev-21198	330	1	l.	l.	PROPN
inlawrev-21198	330	2	no	no	INTJ
inlawrev-21198	330	3	.	.	PROPN
inlawrev-21198	331	1	194	194	NUM
inlawrev-21198	331	2	-	-	SYM
inlawrev-21198	331	3	2015	2015	NUM
inlawrev-21198	331	4	,	,	PUNCT
inlawrev-21198	331	5	§	§	PROPN
inlawrev-21198	331	6	3	3	NUM
inlawrev-21198	331	7	,	,	PUNCT
inlawrev-21198	331	8	2015	2015	NUM
inlawrev-21198	331	9	ind	ind	NOUN
inlawrev-21198	331	10	.	.	PUNCT
inlawrev-21198	332	1	acts	act	VERB
inlawrev-21198	332	2	2385	2385	NUM
inlawrev-21198	332	3	,	,	PUNCT
inlawrev-21198	332	4	2386	2386	NUM
inlawrev-21198	332	5	-	-	SYM
inlawrev-21198	332	6	88	88	NUM
inlawrev-21198	332	7	(	(	PUNCT
inlawrev-21198	332	8	amending	amend	VERB
inlawrev-21198	332	9	ind	ind	NOUN
inlawrev-21198	332	10	.	.	PUNCT
inlawrev-21198	333	1	code	code	PROPN
inlawrev-21198	333	2	§	§	PROPN
inlawrev-21198	333	3	6	6	NUM
inlawrev-21198	333	4	-	-	SYM
inlawrev-21198	333	5	1.124	1.124	NUM
inlawrev-21198	333	6	-	-	PUNCT
inlawrev-21198	333	7	1	1	NUM
inlawrev-21198	333	8	)	)	PUNCT
inlawrev-21198	333	9	.	.	PUNCT
inlawrev-21198	334	1	1242	1242	NUM
inlawrev-21198	334	2	indiana	indiana	PROPN
inlawrev-21198	334	3	law	law	PROPN
inlawrev-21198	334	4	review	review	NOUN
inlawrev-21198	334	5	[	[	X
inlawrev-21198	334	6	vol	vol	NOUN
inlawrev-21198	334	7	.	.	PUNCT
inlawrev-21198	335	1	49:1235	49:1235	NUM
inlawrev-21198	336	1	the	the	DET
inlawrev-21198	336	2	association	association	NOUN
inlawrev-21198	336	3	’s	’s	PART
inlawrev-21198	336	4	property	property	NOUN
inlawrev-21198	336	5	prior	prior	ADV
inlawrev-21198	336	6	to	to	ADP
inlawrev-21198	336	7	that	that	DET
inlawrev-21198	336	8	sale	sale	NOUN
inlawrev-21198	336	9	)	)	PUNCT
inlawrev-21198	336	10	.	.	PUNCT
inlawrev-21198	337	1	potential	potential	ADJ
inlawrev-21198	337	2	tax	tax	NOUN
inlawrev-21198	337	3	sale	sale	NOUN
inlawrev-21198	337	4	bidders	bidder	NOUN
inlawrev-21198	337	5	who	who	PRON
inlawrev-21198	337	6	owe49	owe49	VERB
inlawrev-21198	337	7	amounts	amount	VERB
inlawrev-21198	337	8	attributable	attributable	ADJ
inlawrev-21198	337	9	to	to	ADP
inlawrev-21198	337	10	a	a	DET
inlawrev-21198	337	11	prior	prior	ADJ
inlawrev-21198	337	12	tax	tax	NOUN
inlawrev-21198	337	13	sale	sale	NOUN
inlawrev-21198	337	14	of	of	ADP
inlawrev-21198	337	15	real	real	ADJ
inlawrev-21198	337	16	property	property	NOUN
inlawrev-21198	337	17	are	be	AUX
inlawrev-21198	337	18	also	also	ADV
inlawrev-21198	337	19	ineligible	ineligible	ADJ
inlawrev-21198	337	20	to	to	PART
inlawrev-21198	337	21	bid	bid	VERB
inlawrev-21198	337	22	in	in	ADP
inlawrev-21198	337	23	a	a	DET
inlawrev-21198	337	24	current	current	ADJ
inlawrev-21198	337	25	tax	tax	NOUN
inlawrev-21198	337	26	sale	sale	NOUN
inlawrev-21198	337	27	.	.	PUNCT
inlawrev-21198	338	1	if	if	SCONJ
inlawrev-21198	338	2	such	such	DET
inlawrev-21198	338	3	a	a	DET
inlawrev-21198	338	4	person	person	NOUN
inlawrev-21198	338	5	makes	make	VERB
inlawrev-21198	338	6	a	a	DET
inlawrev-21198	338	7	successful	successful	ADJ
inlawrev-21198	338	8	bid	bid	NOUN
inlawrev-21198	338	9	,	,	PUNCT
inlawrev-21198	338	10	then	then	ADV
inlawrev-21198	338	11	the	the	DET
inlawrev-21198	338	12	bid	bid	NOUN
inlawrev-21198	338	13	is50	is50	PROPN
inlawrev-21198	338	14	forfeited	forfeit	VERB
inlawrev-21198	338	15	and	and	CCONJ
inlawrev-21198	338	16	all	all	DET
inlawrev-21198	338	17	amounts	amount	NOUN
inlawrev-21198	338	18	in	in	ADP
inlawrev-21198	338	19	excess	excess	NOUN
inlawrev-21198	338	20	of	of	ADP
inlawrev-21198	338	21	the	the	DET
inlawrev-21198	338	22	minimum	minimum	ADJ
inlawrev-21198	338	23	bid	bid	NOUN
inlawrev-21198	338	24	will	will	AUX
inlawrev-21198	338	25	be	be	AUX
inlawrev-21198	338	26	applied	apply	VERB
inlawrev-21198	338	27	to	to	ADP
inlawrev-21198	338	28	the	the	DET
inlawrev-21198	338	29	outstanding	outstanding	ADJ
inlawrev-21198	338	30	amount	amount	NOUN
inlawrev-21198	338	31	due.51	due.51	PROPN
inlawrev-21198	338	32	the	the	DET
inlawrev-21198	338	33	ga	ga	PROPN
inlawrev-21198	338	34	addressed	address	VERB
inlawrev-21198	338	35	the	the	DET
inlawrev-21198	338	36	ongoing	ongoing	ADJ
inlawrev-21198	338	37	problem	problem	NOUN
inlawrev-21198	338	38	of	of	ADP
inlawrev-21198	338	39	serial	serial	ADJ
inlawrev-21198	338	40	tax	tax	NOUN
inlawrev-21198	338	41	delinquencies	delinquency	NOUN
inlawrev-21198	338	42	connected	connect	VERB
inlawrev-21198	338	43	with	with	ADP
inlawrev-21198	338	44	tax	tax	NOUN
inlawrev-21198	338	45	sales	sale	NOUN
inlawrev-21198	338	46	.	.	PUNCT
inlawrev-21198	339	1	the	the	DET
inlawrev-21198	339	2	new	new	ADJ
inlawrev-21198	339	3	rules	rule	NOUN
inlawrev-21198	339	4	target	target	VERB
inlawrev-21198	339	5	groups	group	NOUN
inlawrev-21198	339	6	of	of	ADP
inlawrev-21198	339	7	one	one	NUM
inlawrev-21198	339	8	or	or	CCONJ
inlawrev-21198	339	9	more	more	ADV
inlawrev-21198	339	10	affiliated	affiliated	ADJ
inlawrev-21198	339	11	persons52	persons52	NOUN
inlawrev-21198	339	12	who	who	PRON
inlawrev-21198	339	13	purchased	purchase	VERB
inlawrev-21198	339	14	ten	ten	NUM
inlawrev-21198	339	15	or	or	CCONJ
inlawrev-21198	339	16	more	more	ADJ
inlawrev-21198	339	17	tracts	tract	NOUN
inlawrev-21198	339	18	of	of	ADP
inlawrev-21198	339	19	real	real	ADJ
inlawrev-21198	339	20	property	property	NOUN
inlawrev-21198	339	21	in	in	ADP
inlawrev-21198	339	22	earlier	early	ADJ
inlawrev-21198	339	23	tax	tax	NOUN
inlawrev-21198	339	24	sales	sale	NOUN
inlawrev-21198	339	25	that	that	PRON
inlawrev-21198	339	26	are	be	AUX
inlawrev-21198	339	27	now	now	ADV
inlawrev-21198	339	28	,	,	PUNCT
inlawrev-21198	339	29	yet	yet	ADV
inlawrev-21198	339	30	again	again	ADV
inlawrev-21198	339	31	,	,	PUNCT
inlawrev-21198	339	32	on	on	ADP
inlawrev-21198	339	33	the	the	DET
inlawrev-21198	339	34	tax	tax	NOUN
inlawrev-21198	339	35	sale	sale	NOUN
inlawrev-21198	339	36	list	list	NOUN
inlawrev-21198	339	37	.	.	PUNCT
inlawrev-21198	340	1	w	w	NOUN
inlawrev-21198	340	2	hen	hen	NOUN
inlawrev-21198	340	3	that	that	DET
inlawrev-21198	340	4	situation	situation	NOUN
inlawrev-21198	340	5	exists	exist	VERB
inlawrev-21198	340	6	,	,	PUNCT
inlawrev-21198	340	7	the	the	DET
inlawrev-21198	340	8	county	county	NOUN
inlawrev-21198	340	9	executive53	executive53	NOUN
inlawrev-21198	340	10	(	(	PUNCT
inlawrev-21198	340	11	or	or	CCONJ
inlawrev-21198	340	12	city	city	NOUN
inlawrev-21198	340	13	/	/	SYM
inlawrev-21198	340	14	town	town	NOUN
inlawrev-21198	340	15	executive	executive	NOUN
inlawrev-21198	340	16	,	,	PUNCT
inlawrev-21198	340	17	if	if	SCONJ
inlawrev-21198	340	18	appropriate	appropriate	ADJ
inlawrev-21198	340	19	)	)	PUNCT
inlawrev-21198	340	20	may	may	AUX
inlawrev-21198	340	21	petition	petition	VERB
inlawrev-21198	340	22	a	a	DET
inlawrev-21198	340	23	court	court	NOUN
inlawrev-21198	340	24	for	for	ADP
inlawrev-21198	340	25	a	a	DET
inlawrev-21198	340	26	“	"	PUNCT
inlawrev-21198	340	27	finding	find	VERB
inlawrev-21198	340	28	that	that	SCONJ
inlawrev-21198	340	29	serial	serial	ADJ
inlawrev-21198	340	30	tax	tax	NOUN
inlawrev-21198	340	31	delinquencies	delinquency	NOUN
inlawrev-21198	340	32	exist	exist	VERB
inlawrev-21198	340	33	,	,	PUNCT
inlawrev-21198	340	34	”	"	PUNCT
inlawrev-21198	340	35	and	and	CCONJ
inlawrev-21198	340	36	must	must	AUX
inlawrev-21198	340	37	serve	serve	VERB
inlawrev-21198	340	38	that	that	DET
inlawrev-21198	340	39	petition	petition	NOUN
inlawrev-21198	340	40	on	on	ADP
inlawrev-21198	340	41	every	every	DET
inlawrev-21198	340	42	person	person	NOUN
inlawrev-21198	340	43	with54	with54	VERB
inlawrev-21198	340	44	a	a	DET
inlawrev-21198	340	45	“	"	PUNCT
inlawrev-21198	340	46	substantial	substantial	ADJ
inlawrev-21198	340	47	property	property	NOUN
inlawrev-21198	340	48	interest	interest	NOUN
inlawrev-21198	340	49	of	of	ADP
inlawrev-21198	340	50	public	public	ADJ
inlawrev-21198	340	51	record	record	NOUN
inlawrev-21198	340	52	”	"	PUNCT
inlawrev-21198	340	53	in	in	ADP
inlawrev-21198	340	54	the	the	DET
inlawrev-21198	340	55	properties	property	NOUN
inlawrev-21198	340	56	.	.	PUNCT
inlawrev-21198	341	1	the	the	DET
inlawrev-21198	341	2	court55	court55	NOUN
inlawrev-21198	341	3	must	must	AUX
inlawrev-21198	341	4	give	give	VERB
inlawrev-21198	341	5	each	each	DET
inlawrev-21198	341	6	owner	owner	NOUN
inlawrev-21198	341	7	an	an	DET
inlawrev-21198	341	8	opportunity	opportunity	NOUN
inlawrev-21198	341	9	to	to	PART
inlawrev-21198	341	10	appear	appear	VERB
inlawrev-21198	341	11	and	and	CCONJ
inlawrev-21198	341	12	show	show	VERB
inlawrev-21198	341	13	cause	cause	NOUN
inlawrev-21198	341	14	as	as	ADP
inlawrev-21198	341	15	to	to	ADP
inlawrev-21198	341	16	why	why	SCONJ
inlawrev-21198	341	17	the	the	DET
inlawrev-21198	341	18	property	property	NOUN
inlawrev-21198	341	19	is	be	AUX
inlawrev-21198	341	20	not	not	PART
inlawrev-21198	341	21	serially	serially	ADV
inlawrev-21198	341	22	delinquent	delinquent	ADJ
inlawrev-21198	341	23	.	.	PUNCT
inlawrev-21198	342	1	but	but	CCONJ
inlawrev-21198	342	2	,	,	PUNCT
inlawrev-21198	342	3	if	if	SCONJ
inlawrev-21198	342	4	the	the	DET
inlawrev-21198	342	5	court	court	NOUN
inlawrev-21198	342	6	finds	find	VERB
inlawrev-21198	342	7	that	that	SCONJ
inlawrev-21198	342	8	a	a	DET
inlawrev-21198	342	9	tract	tract	NOUN
inlawrev-21198	342	10	or	or	CCONJ
inlawrev-21198	342	11	item	item	NOUN
inlawrev-21198	342	12	of56	of56	PROPN
inlawrev-21198	342	13	real	real	ADJ
inlawrev-21198	342	14	property	property	NOUN
inlawrev-21198	342	15	is	be	AUX
inlawrev-21198	342	16	serially	serially	ADV
inlawrev-21198	342	17	delinquent	delinquent	ADJ
inlawrev-21198	342	18	,	,	PUNCT
inlawrev-21198	342	19	then	then	ADV
inlawrev-21198	342	20	(	(	PUNCT
inlawrev-21198	342	21	1	1	X
inlawrev-21198	342	22	)	)	PUNCT
inlawrev-21198	342	23	the	the	DET
inlawrev-21198	342	24	property	property	NOUN
inlawrev-21198	342	25	is	be	AUX
inlawrev-21198	342	26	removed	remove	VERB
inlawrev-21198	342	27	from	from	ADP
inlawrev-21198	342	28	the	the	DET
inlawrev-21198	342	29	tax	tax	NOUN
inlawrev-21198	342	30	sale	sale	NOUN
inlawrev-21198	342	31	list	list	NOUN
inlawrev-21198	342	32	,	,	PUNCT
inlawrev-21198	342	33	(	(	PUNCT
inlawrev-21198	342	34	2	2	X
inlawrev-21198	342	35	)	)	PUNCT
inlawrev-21198	342	36	the	the	DET
inlawrev-21198	342	37	owners	owner	NOUN
inlawrev-21198	342	38	lose	lose	VERB
inlawrev-21198	342	39	the	the	DET
inlawrev-21198	342	40	right	right	NOUN
inlawrev-21198	342	41	of	of	ADP
inlawrev-21198	342	42	redemption	redemption	NOUN
inlawrev-21198	342	43	so	so	SCONJ
inlawrev-21198	342	44	that	that	SCONJ
inlawrev-21198	342	45	the	the	DET
inlawrev-21198	342	46	taxing	tax	VERB
inlawrev-21198	342	47	authority57	authority57	NOUN
inlawrev-21198	342	48	may	may	AUX
inlawrev-21198	342	49	dispose	dispose	VERB
inlawrev-21198	342	50	of	of	ADP
inlawrev-21198	342	51	it	it	PRON
inlawrev-21198	342	52	an	an	DET
inlawrev-21198	342	53	any	any	DET
inlawrev-21198	342	54	lawful	lawful	ADJ
inlawrev-21198	342	55	manner	manner	NOUN
inlawrev-21198	342	56	,	,	PUNCT
inlawrev-21198	342	57	and	and	CCONJ
inlawrev-21198	342	58	(	(	PUNCT
inlawrev-21198	342	59	3	3	X
inlawrev-21198	342	60	)	)	PUNCT
inlawrev-21198	342	61	the	the	DET
inlawrev-21198	342	62	taxing	tax	VERB
inlawrev-21198	342	63	authority	authority	NOUN
inlawrev-21198	342	64	acquires58	acquires58	VERB
inlawrev-21198	342	65	a	a	DET
inlawrev-21198	342	66	lien	lien	NOUN
inlawrev-21198	342	67	in	in	ADP
inlawrev-21198	342	68	that	that	DET
inlawrev-21198	342	69	property	property	NOUN
inlawrev-21198	342	70	for	for	ADP
inlawrev-21198	342	71	the	the	DET
inlawrev-21198	342	72	amount	amount	NOUN
inlawrev-21198	342	73	of	of	ADP
inlawrev-21198	342	74	delinquent	delinquent	ADJ
inlawrev-21198	342	75	property	property	NOUN
inlawrev-21198	342	76	taxes	taxis	NOUN
inlawrev-21198	342	77	or	or	CCONJ
inlawrev-21198	342	78	special	special	ADJ
inlawrev-21198	342	79	assessments	assessment	NOUN
inlawrev-21198	342	80	and	and	CCONJ
inlawrev-21198	342	81	may	may	AUX
inlawrev-21198	342	82	request	request	VERB
inlawrev-21198	342	83	the	the	DET
inlawrev-21198	342	84	deed	deed	NOUN
inlawrev-21198	342	85	for	for	ADP
inlawrev-21198	342	86	the	the	DET
inlawrev-21198	342	87	property	property	NOUN
inlawrev-21198	342	88	.	.	PUNCT
inlawrev-21198	343	1	in	in	ADP
inlawrev-21198	343	2	the	the	DET
inlawrev-21198	343	3	event	event	NOUN
inlawrev-21198	343	4	the	the	DET
inlawrev-21198	343	5	taxing59	taxing59	PROPN
inlawrev-21198	343	6	authority	authority	NOUN
inlawrev-21198	343	7	acquires	acquire	VERB
inlawrev-21198	343	8	the	the	DET
inlawrev-21198	343	9	deed	deed	NOUN
inlawrev-21198	343	10	to	to	ADP
inlawrev-21198	343	11	a	a	DET
inlawrev-21198	343	12	serially	serially	ADV
inlawrev-21198	343	13	delinquent	delinquent	ADJ
inlawrev-21198	343	14	property	property	NOUN
inlawrev-21198	343	15	and	and	CCONJ
inlawrev-21198	343	16	disposes	dispose	VERB
inlawrev-21198	343	17	of	of	ADP
inlawrev-21198	343	18	it	it	PRON
inlawrev-21198	343	19	within	within	ADP
inlawrev-21198	343	20	three	three	NUM
inlawrev-21198	343	21	years	year	NOUN
inlawrev-21198	343	22	,	,	PUNCT
inlawrev-21198	343	23	the	the	DET
inlawrev-21198	343	24	proceeds	proceed	NOUN
inlawrev-21198	343	25	from	from	ADP
inlawrev-21198	343	26	that	that	DET
inlawrev-21198	343	27	disposal	disposal	NOUN
inlawrev-21198	343	28	are	be	AUX
inlawrev-21198	343	29	disbursed	disburse	VERB
inlawrev-21198	343	30	as	as	SCONJ
inlawrev-21198	343	31	if	if	SCONJ
inlawrev-21198	343	32	the	the	DET
inlawrev-21198	343	33	property	property	NOUN
inlawrev-21198	343	34	was	be	AUX
inlawrev-21198	343	35	sold	sell	VERB
inlawrev-21198	343	36	in	in	ADP
inlawrev-21198	343	37	a	a	DET
inlawrev-21198	343	38	tax	tax	NOUN
inlawrev-21198	343	39	sale.60	sale.60	NOUN
inlawrev-21198	343	40	under	under	ADP
inlawrev-21198	343	41	new	new	ADJ
inlawrev-21198	343	42	adopted	adopt	VERB
inlawrev-21198	343	43	rules	rule	NOUN
inlawrev-21198	343	44	,	,	PUNCT
inlawrev-21198	343	45	tax	tax	NOUN
inlawrev-21198	343	46	sales	sale	NOUN
inlawrev-21198	343	47	of	of	ADP
inlawrev-21198	343	48	vacant	vacant	ADJ
inlawrev-21198	343	49	or	or	CCONJ
inlawrev-21198	343	50	abandoned	abandon	VERB
inlawrev-21198	343	51	real	real	ADJ
inlawrev-21198	343	52	property	property	NOUN
inlawrev-21198	343	53	will	will	AUX
inlawrev-21198	343	54	be	be	AUX
inlawrev-21198	343	55	handled	handle	VERB
inlawrev-21198	343	56	differently	differently	ADV
inlawrev-21198	343	57	going	go	VERB
inlawrev-21198	343	58	forward	forward	ADV
inlawrev-21198	343	59	.	.	PUNCT
inlawrev-21198	344	1	such	such	ADJ
inlawrev-21198	344	2	properties	property	NOUN
inlawrev-21198	344	3	may	may	AUX
inlawrev-21198	344	4	not	not	PART
inlawrev-21198	344	5	be	be	AUX
inlawrev-21198	344	6	added	add	VERB
inlawrev-21198	344	7	to	to	ADP
inlawrev-21198	344	8	the	the	DET
inlawrev-21198	344	9	list	list	NOUN
inlawrev-21198	344	10	of	of	ADP
inlawrev-21198	344	11	properties	property	NOUN
inlawrev-21198	344	12	to	to	PART
inlawrev-21198	344	13	be	be	AUX
inlawrev-21198	344	14	sold	sell	VERB
inlawrev-21198	344	15	in	in	ADP
inlawrev-21198	344	16	a	a	DET
inlawrev-21198	344	17	tax	tax	NOUN
inlawrev-21198	344	18	sale	sale	NOUN
inlawrev-21198	344	19	unless	unless	SCONJ
inlawrev-21198	344	20	there	there	PRON
inlawrev-21198	344	21	are	be	VERB
inlawrev-21198	344	22	also	also	ADV
inlawrev-21198	344	23	delinquent	delinquent	ADJ
inlawrev-21198	344	24	property	property	NOUN
inlawrev-21198	344	25	49	49	NUM
inlawrev-21198	344	26	.	.	PUNCT
inlawrev-21198	345	1	pub	pub	NOUN
inlawrev-21198	345	2	.	.	PUNCT
inlawrev-21198	346	1	l.	l.	PROPN
inlawrev-21198	346	2	no	no	INTJ
inlawrev-21198	346	3	.	.	PROPN
inlawrev-21198	347	1	247	247	NUM
inlawrev-21198	347	2	-	-	SYM
inlawrev-21198	347	3	2015	2015	NUM
inlawrev-21198	347	4	,	,	PUNCT
inlawrev-21198	347	5	§	§	PROPN
inlawrev-21198	347	6	17	17	NUM
inlawrev-21198	347	7	,	,	PUNCT
inlawrev-21198	347	8	2015	2015	NUM
inlawrev-21198	347	9	ind	ind	NOUN
inlawrev-21198	347	10	.	.	PUNCT
inlawrev-21198	348	1	acts	act	VERB
inlawrev-21198	348	2	3937	3937	NUM
inlawrev-21198	348	3	,	,	PUNCT
inlawrev-21198	348	4	3961	3961	NUM
inlawrev-21198	348	5	-	-	SYM
inlawrev-21198	348	6	62	62	NUM
inlawrev-21198	348	7	(	(	PUNCT
inlawrev-21198	348	8	amending	amend	VERB
inlawrev-21198	348	9	ind	ind	NOUN
inlawrev-21198	348	10	.	.	PUNCT
inlawrev-21198	349	1	code	code	PROPN
inlawrev-21198	349	2	§	§	PROPN
inlawrev-21198	349	3	6	6	NUM
inlawrev-21198	349	4	-	-	SYM
inlawrev-21198	349	5	1.124	1.124	NUM
inlawrev-21198	349	6	-	-	SYM
inlawrev-21198	349	7	5.1	5.1	NUM
inlawrev-21198	349	8	)	)	PUNCT
inlawrev-21198	349	9	.	.	PUNCT
inlawrev-21198	350	1	note	note	VERB
inlawrev-21198	350	2	that	that	SCONJ
inlawrev-21198	350	3	business	business	NOUN
inlawrev-21198	350	4	associations	association	NOUN
inlawrev-21198	350	5	are	be	AUX
inlawrev-21198	350	6	supposed	suppose	VERB
inlawrev-21198	350	7	to	to	PART
inlawrev-21198	350	8	provide	provide	VERB
inlawrev-21198	350	9	proof	proof	NOUN
inlawrev-21198	350	10	of	of	ADP
inlawrev-21198	350	11	good	good	ADJ
inlawrev-21198	350	12	standing	standing	NOUN
inlawrev-21198	350	13	when	when	SCONJ
inlawrev-21198	350	14	they	they	PRON
inlawrev-21198	350	15	register	register	VERB
inlawrev-21198	350	16	to	to	PART
inlawrev-21198	350	17	bid	bid	VERB
inlawrev-21198	350	18	at	at	ADP
inlawrev-21198	350	19	a	a	DET
inlawrev-21198	350	20	tax	tax	NOUN
inlawrev-21198	350	21	sale	sale	NOUN
inlawrev-21198	350	22	.	.	PUNCT
inlawrev-21198	351	1	ind	ind	PROPN
inlawrev-21198	351	2	.	.	PUNCT
inlawrev-21198	352	1	code	code	PROPN
inlawrev-21198	352	2	§	§	PROPN
inlawrev-21198	352	3	6	6	NUM
inlawrev-21198	352	4	-	-	SYM
inlawrev-21198	352	5	1.1	1.1	NUM
inlawrev-21198	352	6	-	-	PUNCT
inlawrev-21198	352	7	24	24	NUM
inlawrev-21198	352	8	-	-	NUM
inlawrev-21198	352	9	5.1(f	5.1(f	NUM
inlawrev-21198	352	10	)	)	PUNCT
inlawrev-21198	352	11	.	.	PUNCT
inlawrev-21198	353	1	when	when	SCONJ
inlawrev-21198	353	2	an	an	DET
inlawrev-21198	353	3	ineligible	ineligible	ADJ
inlawrev-21198	353	4	business	business	NOUN
inlawrev-21198	353	5	association	association	NOUN
inlawrev-21198	353	6	manages	manage	VERB
inlawrev-21198	353	7	to	to	PART
inlawrev-21198	353	8	purchase	purchase	VERB
inlawrev-21198	353	9	a	a	DET
inlawrev-21198	353	10	property	property	NOUN
inlawrev-21198	353	11	,	,	PUNCT
inlawrev-21198	353	12	a	a	DET
inlawrev-21198	353	13	notice	notice	NOUN
inlawrev-21198	353	14	of	of	ADP
inlawrev-21198	353	15	possible	possible	ADJ
inlawrev-21198	353	16	forfeiture	forfeiture	NOUN
inlawrev-21198	353	17	is	be	AUX
inlawrev-21198	353	18	sent	send	VERB
inlawrev-21198	353	19	to	to	ADP
inlawrev-21198	353	20	the	the	DET
inlawrev-21198	353	21	ineligible	ineligible	ADJ
inlawrev-21198	353	22	association	association	NOUN
inlawrev-21198	353	23	and	and	CCONJ
inlawrev-21198	353	24	that	that	SCONJ
inlawrev-21198	353	25	property	property	NOUN
inlawrev-21198	353	26	is	be	AUX
inlawrev-21198	353	27	subject	subject	ADJ
inlawrev-21198	353	28	to	to	ADP
inlawrev-21198	353	29	forfeiture	forfeiture	NOUN
inlawrev-21198	353	30	unless	unless	SCONJ
inlawrev-21198	353	31	the	the	DET
inlawrev-21198	353	32	certificate	certificate	NOUN
inlawrev-21198	353	33	is	be	AUX
inlawrev-21198	353	34	acquired	acquire	VERB
inlawrev-21198	353	35	,	,	PUNCT
inlawrev-21198	353	36	or	or	CCONJ
inlawrev-21198	353	37	good	good	ADJ
inlawrev-21198	353	38	standing	standing	NOUN
inlawrev-21198	353	39	is	be	AUX
inlawrev-21198	353	40	achieved	achieve	VERB
inlawrev-21198	353	41	,	,	PUNCT
inlawrev-21198	353	42	within	within	ADP
inlawrev-21198	353	43	thirty	thirty	NUM
inlawrev-21198	353	44	days	day	NOUN
inlawrev-21198	353	45	.	.	PUNCT
inlawrev-21198	354	1	pub	pub	NOUN
inlawrev-21198	354	2	.	.	PUNCT
inlawrev-21198	355	1	l.	l.	PROPN
inlawrev-21198	355	2	no	no	INTJ
inlawrev-21198	355	3	.	.	PROPN
inlawrev-21198	356	1	247	247	NUM
inlawrev-21198	356	2	-	-	SYM
inlawrev-21198	356	3	2015	2015	NUM
inlawrev-21198	356	4	,	,	PUNCT
inlawrev-21198	356	5	§	§	PROPN
inlawrev-21198	356	6	17	17	NUM
inlawrev-21198	356	7	,	,	PUNCT
inlawrev-21198	356	8	2015	2015	NUM
inlawrev-21198	356	9	ind	ind	NOUN
inlawrev-21198	356	10	.	.	PUNCT
inlawrev-21198	357	1	acts	act	VERB
inlawrev-21198	357	2	at	at	ADP
inlawrev-21198	357	3	3961	3961	NUM
inlawrev-21198	357	4	-	-	SYM
inlawrev-21198	357	5	62	62	NUM
inlawrev-21198	357	6	(	(	PUNCT
inlawrev-21198	357	7	amending	amend	VERB
inlawrev-21198	357	8	ind	ind	NOUN
inlawrev-21198	357	9	.	.	PUNCT
inlawrev-21198	358	1	code	code	PROPN
inlawrev-21198	358	2	§	§	PROPN
inlawrev-21198	358	3	6	6	NUM
inlawrev-21198	358	4	-	-	SYM
inlawrev-21198	358	5	1.1	1.1	NUM
inlawrev-21198	358	6	-	-	PUNCT
inlawrev-21198	358	7	24	24	NUM
inlawrev-21198	358	8	-	-	PUNCT
inlawrev-21198	358	9	5.1	5.1	NUM
inlawrev-21198	358	10	)	)	PUNCT
inlawrev-21198	358	11	.	.	PUNCT
inlawrev-21198	359	1	50	50	NUM
inlawrev-21198	359	2	.	.	X
inlawrev-21198	360	1	pub	pub	NOUN
inlawrev-21198	360	2	.	.	PUNCT
inlawrev-21198	361	1	l.	l.	PROPN
inlawrev-21198	361	2	no	no	INTJ
inlawrev-21198	361	3	.	.	NOUN
inlawrev-21198	362	1	251	251	NUM
inlawrev-21198	362	2	-	-	SYM
inlawrev-21198	362	3	2015	2015	NUM
inlawrev-21198	362	4	,	,	PUNCT
inlawrev-21198	362	5	§	§	PROPN
inlawrev-21198	362	6	8	8	NUM
inlawrev-21198	362	7	,	,	PUNCT
inlawrev-21198	362	8	2015	2015	NUM
inlawrev-21198	362	9	ind	ind	NOUN
inlawrev-21198	362	10	.	.	PUNCT
inlawrev-21198	363	1	acts	act	VERB
inlawrev-21198	363	2	at	at	ADP
inlawrev-21198	363	3	4139	4139	NUM
inlawrev-21198	363	4	-	-	SYM
inlawrev-21198	363	5	42	42	NUM
inlawrev-21198	363	6	(	(	PUNCT
inlawrev-21198	363	7	amending	amend	VERB
inlawrev-21198	363	8	ind	ind	NOUN
inlawrev-21198	363	9	.	.	PUNCT
inlawrev-21198	364	1	code	code	PROPN
inlawrev-21198	364	2	§	§	PROPN
inlawrev-21198	364	3	6	6	NUM
inlawrev-21198	364	4	-	-	SYM
inlawrev-21198	364	5	1.1	1.1	NUM
inlawrev-21198	364	6	-	-	NUM
inlawrev-21198	364	7	245.3	245.3	NUM
inlawrev-21198	364	8	)	)	PUNCT
inlawrev-21198	364	9	.	.	PUNCT
inlawrev-21198	365	1	51	51	NUM
inlawrev-21198	365	2	.	.	PUNCT
inlawrev-21198	366	1	i	i	PRON
inlawrev-21198	366	2	d.	d.	PROPN
inlawrev-21198	366	3	52	52	NUM
inlawrev-21198	366	4	.	.	PUNCT
inlawrev-21198	367	1	pub	pub	NOUN
inlawrev-21198	367	2	.	.	PUNCT
inlawrev-21198	368	1	l.	l.	PROPN
inlawrev-21198	368	2	no	no	INTJ
inlawrev-21198	368	3	.	.	PROPN
inlawrev-21198	369	1	236	236	NUM
inlawrev-21198	369	2	-	-	SYM
inlawrev-21198	369	3	2015	2015	NUM
inlawrev-21198	369	4	,	,	PUNCT
inlawrev-21198	369	5	§	§	PROPN
inlawrev-21198	369	6	3	3	NUM
inlawrev-21198	369	7	,	,	PUNCT
inlawrev-21198	369	8	2015	2015	NUM
inlawrev-21198	369	9	ind	ind	NOUN
inlawrev-21198	369	10	.	.	PUNCT
inlawrev-21198	370	1	acts	act	VERB
inlawrev-21198	370	2	3590	3590	NUM
inlawrev-21198	370	3	,	,	PUNCT
inlawrev-21198	370	4	3593	3593	NUM
inlawrev-21198	370	5	-	-	SYM
inlawrev-21198	370	6	97	97	NUM
inlawrev-21198	370	7	(	(	PUNCT
inlawrev-21198	370	8	codified	codify	VERB
inlawrev-21198	370	9	at	at	ADP
inlawrev-21198	370	10	ind	ind	PROPN
inlawrev-21198	370	11	.	.	PUNCT
inlawrev-21198	371	1	code	code	PROPN
inlawrev-21198	371	2	§	§	PROPN
inlawrev-21198	371	3	6	6	NUM
inlawrev-21198	371	4	-	-	SYM
inlawrev-21198	371	5	1.124.5	1.124.5	NUM
inlawrev-21198	371	6	)	)	PUNCT
inlawrev-21198	371	7	.	.	PUNCT
inlawrev-21198	372	1	53	53	NUM
inlawrev-21198	372	2	.	.	PUNCT
inlawrev-21198	373	1	i	i	PRON
inlawrev-21198	373	2	d.	d.	PROPN
inlawrev-21198	373	3	§	§	PROPN
inlawrev-21198	373	4	3	3	NUM
inlawrev-21198	373	5	,	,	PUNCT
inlawrev-21198	373	6	2015	2015	NUM
inlawrev-21198	373	7	ind	ind	NOUN
inlawrev-21198	373	8	.	.	PUNCT
inlawrev-21198	374	1	acts	act	VERB
inlawrev-21198	374	2	at	at	ADP
inlawrev-21198	374	3	3593	3593	NUM
inlawrev-21198	374	4	(	(	PUNCT
inlawrev-21198	374	5	codified	codify	VERB
inlawrev-21198	374	6	at	at	ADP
inlawrev-21198	374	7	ind	ind	PROPN
inlawrev-21198	374	8	.	.	PUNCT
inlawrev-21198	375	1	code	code	PROPN
inlawrev-21198	375	2	§	§	PROPN
inlawrev-21198	375	3	6	6	NUM
inlawrev-21198	375	4	-	-	SYM
inlawrev-21198	375	5	1.1	1.1	NUM
inlawrev-21198	375	6	-	-	PUNCT
inlawrev-21198	375	7	24.5	24.5	NUM
inlawrev-21198	375	8	-	-	PUNCT
inlawrev-21198	375	9	2(a	2(a	NUM
inlawrev-21198	375	10	)	)	PUNCT
inlawrev-21198	375	11	)	)	PUNCT
inlawrev-21198	375	12	.	.	PUNCT
inlawrev-21198	376	1	54	54	NUM
inlawrev-21198	376	2	.	.	PUNCT
inlawrev-21198	377	1	i	i	PRON
inlawrev-21198	377	2	d.	d.	PROPN
inlawrev-21198	377	3	§	§	PROPN
inlawrev-21198	377	4	3	3	NUM
inlawrev-21198	377	5	,	,	PUNCT
inlawrev-21198	377	6	2015	2015	NUM
inlawrev-21198	377	7	ind	ind	NOUN
inlawrev-21198	377	8	.	.	PUNCT
inlawrev-21198	378	1	acts	act	VERB
inlawrev-21198	378	2	at	at	ADP
inlawrev-21198	378	3	3593	3593	NUM
inlawrev-21198	378	4	-	-	SYM
inlawrev-21198	378	5	94	94	NUM
inlawrev-21198	378	6	(	(	PUNCT
inlawrev-21198	378	7	codified	codify	VERB
inlawrev-21198	378	8	at	at	ADP
inlawrev-21198	378	9	ind	ind	PROPN
inlawrev-21198	378	10	.	.	PUNCT
inlawrev-21198	379	1	code	code	PROPN
inlawrev-21198	379	2	§	§	PROPN
inlawrev-21198	379	3	6	6	NUM
inlawrev-21198	379	4	-	-	SYM
inlawrev-21198	379	5	1.1	1.1	NUM
inlawrev-21198	379	6	-	-	PUNCT
inlawrev-21198	379	7	24.5	24.5	NUM
inlawrev-21198	379	8	-	-	PUNCT
inlawrev-21198	379	9	2(a	2(a	NUM
inlawrev-21198	379	10	)	)	PUNCT
inlawrev-21198	379	11	,	,	PUNCT
inlawrev-21198	379	12	(	(	PUNCT
inlawrev-21198	379	13	b	b	NOUN
inlawrev-21198	379	14	)	)	PUNCT
inlawrev-21198	379	15	)	)	PUNCT
inlawrev-21198	379	16	.	.	PUNCT
inlawrev-21198	380	1	55	55	NUM
inlawrev-21198	380	2	.	.	PUNCT
inlawrev-21198	381	1	i	i	PRON
inlawrev-21198	381	2	d.	d.	PROPN
inlawrev-21198	381	3	§	§	PROPN
inlawrev-21198	381	4	3	3	NUM
inlawrev-21198	381	5	,	,	PUNCT
inlawrev-21198	381	6	2015	2015	NUM
inlawrev-21198	381	7	ind	ind	NOUN
inlawrev-21198	381	8	.	.	PUNCT
inlawrev-21198	382	1	acts	act	VERB
inlawrev-21198	382	2	at	at	ADP
inlawrev-21198	382	3	3595	3595	NUM
inlawrev-21198	382	4	(	(	PUNCT
inlawrev-21198	382	5	codified	codify	VERB
inlawrev-21198	382	6	at	at	ADP
inlawrev-21198	382	7	ind	ind	PROPN
inlawrev-21198	382	8	.	.	PUNCT
inlawrev-21198	383	1	code	code	PROPN
inlawrev-21198	383	2	§	§	PROPN
inlawrev-21198	383	3	6	6	NUM
inlawrev-21198	383	4	-	-	SYM
inlawrev-21198	383	5	1.1	1.1	NUM
inlawrev-21198	383	6	-	-	NUM
inlawrev-21198	383	7	24.5	24.5	NUM
inlawrev-21198	383	8	-	-	PUNCT
inlawrev-21198	383	9	4	4	NUM
inlawrev-21198	383	10	)	)	PUNCT
inlawrev-21198	383	11	.	.	PUNCT
inlawrev-21198	384	1	56	56	NUM
inlawrev-21198	384	2	.	.	PUNCT
inlawrev-21198	385	1	i	i	PRON
inlawrev-21198	385	2	d.	d.	PROPN
inlawrev-21198	385	3	§	§	PROPN
inlawrev-21198	385	4	3	3	NUM
inlawrev-21198	385	5	,	,	PUNCT
inlawrev-21198	385	6	2015	2015	NUM
inlawrev-21198	385	7	ind	ind	NOUN
inlawrev-21198	385	8	.	.	PUNCT
inlawrev-21198	386	1	acts	act	VERB
inlawrev-21198	386	2	at	at	ADP
inlawrev-21198	386	3	3595	3595	NUM
inlawrev-21198	386	4	-	-	SYM
inlawrev-21198	386	5	96	96	NUM
inlawrev-21198	386	6	(	(	PUNCT
inlawrev-21198	386	7	codified	codify	VERB
inlawrev-21198	386	8	at	at	ADP
inlawrev-21198	386	9	ind	ind	PROPN
inlawrev-21198	386	10	.	.	PUNCT
inlawrev-21198	387	1	code	code	PROPN
inlawrev-21198	387	2	§	§	PROPN
inlawrev-21198	387	3	6	6	NUM
inlawrev-21198	387	4	-	-	SYM
inlawrev-21198	387	5	1.1	1.1	NUM
inlawrev-21198	387	6	-	-	NUM
inlawrev-21198	387	7	24.5	24.5	NUM
inlawrev-21198	387	8	-	-	PUNCT
inlawrev-21198	387	9	5	5	NUM
inlawrev-21198	387	10	)	)	PUNCT
inlawrev-21198	387	11	.	.	PUNCT
inlawrev-21198	388	1	57	57	NUM
inlawrev-21198	388	2	.	.	PUNCT
inlawrev-21198	389	1	i	i	PRON
inlawrev-21198	389	2	d.	d.	PROPN
inlawrev-21198	389	3	§	§	PROPN
inlawrev-21198	389	4	3	3	NUM
inlawrev-21198	389	5	,	,	PUNCT
inlawrev-21198	389	6	2015	2015	NUM
inlawrev-21198	389	7	ind	ind	NOUN
inlawrev-21198	389	8	.	.	PUNCT
inlawrev-21198	390	1	acts	act	VERB
inlawrev-21198	390	2	at	at	ADP
inlawrev-21198	390	3	3596	3596	NUM
inlawrev-21198	390	4	(	(	PUNCT
inlawrev-21198	390	5	codified	codify	VERB
inlawrev-21198	390	6	at	at	ADP
inlawrev-21198	390	7	ind	ind	PROPN
inlawrev-21198	390	8	.	.	PUNCT
inlawrev-21198	391	1	code	code	PROPN
inlawrev-21198	391	2	§	§	PROPN
inlawrev-21198	391	3	6	6	NUM
inlawrev-21198	391	4	-	-	SYM
inlawrev-21198	391	5	1.1	1.1	NUM
inlawrev-21198	391	6	-	-	NUM
inlawrev-21198	391	7	24.5	24.5	NUM
inlawrev-21198	391	8	-	-	PUNCT
inlawrev-21198	391	9	6(b	6(b	NUM
inlawrev-21198	391	10	)	)	PUNCT
inlawrev-21198	391	11	)	)	PUNCT
inlawrev-21198	391	12	.	.	PUNCT
inlawrev-21198	392	1	58	58	NUM
inlawrev-21198	392	2	.	.	PUNCT
inlawrev-21198	393	1	i	i	PRON
inlawrev-21198	393	2	d.	d.	PROPN
inlawrev-21198	393	3	§	§	PROPN
inlawrev-21198	393	4	3	3	NUM
inlawrev-21198	393	5	,	,	PUNCT
inlawrev-21198	393	6	2015	2015	NUM
inlawrev-21198	393	7	ind	ind	NOUN
inlawrev-21198	393	8	.	.	PUNCT
inlawrev-21198	394	1	acts	act	VERB
inlawrev-21198	394	2	at	at	ADP
inlawrev-21198	394	3	3596	3596	NUM
inlawrev-21198	394	4	(	(	PUNCT
inlawrev-21198	394	5	codified	codify	VERB
inlawrev-21198	394	6	at	at	ADP
inlawrev-21198	394	7	ind	ind	PROPN
inlawrev-21198	394	8	.	.	PUNCT
inlawrev-21198	395	1	code	code	PROPN
inlawrev-21198	395	2	§	§	PROPN
inlawrev-21198	395	3	6	6	NUM
inlawrev-21198	395	4	-	-	SYM
inlawrev-21198	395	5	1.1	1.1	NUM
inlawrev-21198	395	6	-	-	PUNCT
inlawrev-21198	395	7	24.5	24.5	NUM
inlawrev-21198	395	8	-	-	PUNCT
inlawrev-21198	395	9	6(a	6(a	NUM
inlawrev-21198	395	10	)	)	PUNCT
inlawrev-21198	395	11	)	)	PUNCT
inlawrev-21198	395	12	.	.	PUNCT
inlawrev-21198	396	1	59	59	NUM
inlawrev-21198	396	2	.	.	PUNCT
inlawrev-21198	397	1	i	i	PRON
inlawrev-21198	397	2	d.	d.	PROPN
inlawrev-21198	397	3	§	§	PROPN
inlawrev-21198	397	4	3	3	NUM
inlawrev-21198	397	5	,	,	PUNCT
inlawrev-21198	397	6	2015	2015	NUM
inlawrev-21198	397	7	ind	ind	NOUN
inlawrev-21198	397	8	.	.	PUNCT
inlawrev-21198	398	1	acts	act	VERB
inlawrev-21198	398	2	at	at	ADP
inlawrev-21198	398	3	3596	3596	NUM
inlawrev-21198	398	4	(	(	PUNCT
inlawrev-21198	398	5	codified	codify	VERB
inlawrev-21198	398	6	at	at	ADP
inlawrev-21198	398	7	ind	ind	PROPN
inlawrev-21198	398	8	.	.	PUNCT
inlawrev-21198	399	1	code	code	PROPN
inlawrev-21198	399	2	§	§	PROPN
inlawrev-21198	399	3	6	6	NUM
inlawrev-21198	399	4	-	-	SYM
inlawrev-21198	399	5	1.1	1.1	NUM
inlawrev-21198	399	6	-	-	PUNCT
inlawrev-21198	399	7	24.5	24.5	NUM
inlawrev-21198	399	8	-	-	PUNCT
inlawrev-21198	399	9	7(a	7(a	NUM
inlawrev-21198	399	10	)	)	PUNCT
inlawrev-21198	399	11	)	)	PUNCT
inlawrev-21198	399	12	.	.	PUNCT
inlawrev-21198	400	1	60	60	NUM
inlawrev-21198	400	2	.	.	PUNCT
inlawrev-21198	401	1	i	i	PRON
inlawrev-21198	401	2	d.	d.	PROPN
inlawrev-21198	401	3	§	§	PROPN
inlawrev-21198	401	4	3	3	NUM
inlawrev-21198	401	5	,	,	PUNCT
inlawrev-21198	401	6	2015	2015	NUM
inlawrev-21198	401	7	ind	ind	NOUN
inlawrev-21198	401	8	.	.	PUNCT
inlawrev-21198	402	1	acts	act	VERB
inlawrev-21198	402	2	at	at	ADP
inlawrev-21198	402	3	3596	3596	NUM
inlawrev-21198	402	4	-	-	SYM
inlawrev-21198	402	5	97	97	NUM
inlawrev-21198	402	6	(	(	PUNCT
inlawrev-21198	402	7	codified	codify	VERB
inlawrev-21198	402	8	at	at	ADP
inlawrev-21198	402	9	ind	ind	PROPN
inlawrev-21198	402	10	.	.	PUNCT
inlawrev-21198	403	1	code	code	PROPN
inlawrev-21198	403	2	§	§	PROPN
inlawrev-21198	403	3	6	6	NUM
inlawrev-21198	403	4	-	-	SYM
inlawrev-21198	403	5	1.1	1.1	NUM
inlawrev-21198	403	6	-	-	NUM
inlawrev-21198	403	7	24.5	24.5	NUM
inlawrev-21198	403	8	-	-	PUNCT
inlawrev-21198	403	9	8)	8)	NUM
inlawrev-21198	403	10	.	.	NOUN
inlawrev-21198	403	11	2016	2016	NUM
inlawrev-21198	403	12	]	]	PUNCT
inlawrev-21198	403	13	taxation	taxation	NOUN
inlawrev-21198	403	14	1243	1243	NUM
inlawrev-21198	403	15	taxes	taxis	NOUN
inlawrev-21198	403	16	or	or	CCONJ
inlawrev-21198	403	17	special	special	ADJ
inlawrev-21198	403	18	assessments	assessment	NOUN
inlawrev-21198	403	19	associated	associate	VERB
inlawrev-21198	403	20	with	with	ADP
inlawrev-21198	403	21	them	they	PRON
inlawrev-21198	403	22	.	.	PUNCT
inlawrev-21198	404	1	however	however	ADV
inlawrev-21198	404	2	,	,	PUNCT
inlawrev-21198	404	3	once	once	SCONJ
inlawrev-21198	404	4	they	they	PRON
inlawrev-21198	404	5	are	be	AUX
inlawrev-21198	404	6	on61	on61	PROPN
inlawrev-21198	404	7	that	that	DET
inlawrev-21198	404	8	list	list	NOUN
inlawrev-21198	404	9	,	,	PUNCT
inlawrev-21198	404	10	the	the	DET
inlawrev-21198	404	11	relevant	relevant	ADJ
inlawrev-21198	404	12	taxing	taxing	NOUN
inlawrev-21198	404	13	authority	authority	NOUN
inlawrev-21198	404	14	must	must	AUX
inlawrev-21198	404	15	send	send	VERB
inlawrev-21198	404	16	a	a	DET
inlawrev-21198	404	17	notice	notice	NOUN
inlawrev-21198	404	18	to	to	ADP
inlawrev-21198	404	19	the	the	DET
inlawrev-21198	404	20	owner	owner	NOUN
inlawrev-21198	404	21	of	of	ADP
inlawrev-21198	404	22	record	record	NOUN
inlawrev-21198	404	23	and	and	CCONJ
inlawrev-21198	404	24	any	any	DET
inlawrev-21198	404	25	person	person	NOUN
inlawrev-21198	404	26	with	with	ADP
inlawrev-21198	404	27	a	a	DET
inlawrev-21198	404	28	substantial	substantial	ADJ
inlawrev-21198	404	29	property	property	NOUN
inlawrev-21198	404	30	interest	interest	NOUN
inlawrev-21198	404	31	informing	inform	VERB
inlawrev-21198	404	32	them	they	PRON
inlawrev-21198	404	33	of	of	ADP
inlawrev-21198	404	34	(	(	PUNCT
inlawrev-21198	404	35	1	1	X
inlawrev-21198	404	36	)	)	PUNCT
inlawrev-21198	404	37	the	the	DET
inlawrev-21198	404	38	vacant	vacant	ADJ
inlawrev-21198	404	39	or	or	CCONJ
inlawrev-21198	404	40	abandoned	abandon	VERB
inlawrev-21198	404	41	classification	classification	NOUN
inlawrev-21198	404	42	,	,	PUNCT
inlawrev-21198	404	43	(	(	PUNCT
inlawrev-21198	404	44	2	2	X
inlawrev-21198	404	45	)	)	PUNCT
inlawrev-21198	404	46	the	the	DET
inlawrev-21198	404	47	ability	ability	NOUN
inlawrev-21198	404	48	to	to	PART
inlawrev-21198	404	49	prevent	prevent	VERB
inlawrev-21198	404	50	the	the	DET
inlawrev-21198	404	51	tax	tax	NOUN
inlawrev-21198	404	52	sale	sale	NOUN
inlawrev-21198	404	53	by	by	ADP
inlawrev-21198	404	54	paying	pay	VERB
inlawrev-21198	404	55	all	all	DET
inlawrev-21198	404	56	delinquent	delinquent	ADJ
inlawrev-21198	404	57	taxes	taxis	NOUN
inlawrev-21198	404	58	prior	prior	ADV
inlawrev-21198	404	59	to	to	ADP
inlawrev-21198	404	60	the	the	DET
inlawrev-21198	404	61	sale	sale	NOUN
inlawrev-21198	404	62	,	,	PUNCT
inlawrev-21198	404	63	and	and	CCONJ
inlawrev-21198	404	64	(	(	PUNCT
inlawrev-21198	404	65	3	3	X
inlawrev-21198	404	66	)	)	PUNCT
inlawrev-21198	404	67	the	the	DET
inlawrev-21198	404	68	fact	fact	NOUN
inlawrev-21198	404	69	that	that	SCONJ
inlawrev-21198	404	70	the	the	DET
inlawrev-21198	404	71	tax	tax	NOUN
inlawrev-21198	404	72	sale	sale	NOUN
inlawrev-21198	404	73	purchaser	purchaser	NOUN
inlawrev-21198	404	74	will	will	AUX
inlawrev-21198	404	75	receive	receive	VERB
inlawrev-21198	404	76	a	a	DET
inlawrev-21198	404	77	fee	fee	NOUN
inlawrev-21198	404	78	simple	simple	ADJ
inlawrev-21198	404	79	interest	interest	NOUN
inlawrev-21198	404	80	.	.	PUNCT
inlawrev-21198	405	1	prior	prior	ADV
inlawrev-21198	405	2	to	to	ADP
inlawrev-21198	405	3	the	the	DET
inlawrev-21198	405	4	tax	tax	NOUN
inlawrev-21198	405	5	sale	sale	NOUN
inlawrev-21198	405	6	,	,	PUNCT
inlawrev-21198	405	7	the	the	DET
inlawrev-21198	405	8	owner	owner	NOUN
inlawrev-21198	405	9	must62	must62	NOUN
inlawrev-21198	405	10	also	also	ADV
inlawrev-21198	405	11	be	be	AUX
inlawrev-21198	405	12	informed	inform	VERB
inlawrev-21198	405	13	that	that	SCONJ
inlawrev-21198	405	14	there	there	PRON
inlawrev-21198	405	15	will	will	AUX
inlawrev-21198	405	16	be	be	AUX
inlawrev-21198	405	17	no	no	DET
inlawrev-21198	405	18	right	right	NOUN
inlawrev-21198	405	19	of	of	ADP
inlawrev-21198	405	20	redemption	redemption	NOUN
inlawrev-21198	405	21	.	.	PUNCT
inlawrev-21198	406	1	that	that	DET
inlawrev-21198	406	2	denial	denial	NOUN
inlawrev-21198	406	3	of	of	ADP
inlawrev-21198	406	4	a	a	DET
inlawrev-21198	406	5	right63	right63	NOUN
inlawrev-21198	406	6	of	of	ADP
inlawrev-21198	406	7	redemption	redemption	NOUN
inlawrev-21198	406	8	after	after	SCONJ
inlawrev-21198	406	9	the	the	DET
inlawrev-21198	406	10	tax	tax	NOUN
inlawrev-21198	406	11	sale	sale	NOUN
inlawrev-21198	406	12	occurs	occur	VERB
inlawrev-21198	406	13	is	be	AUX
inlawrev-21198	406	14	enacted	enact	VERB
inlawrev-21198	406	15	elsewhere	elsewhere	ADV
inlawrev-21198	406	16	.	.	PUNCT
inlawrev-21198	407	1	the	the	DET
inlawrev-21198	407	2	sole	sole	ADJ
inlawrev-21198	407	3	exception64	exception64	NOUN
inlawrev-21198	407	4	to	to	ADP
inlawrev-21198	407	5	this	this	DET
inlawrev-21198	407	6	denial	denial	NOUN
inlawrev-21198	407	7	occurs	occur	VERB
inlawrev-21198	407	8	when	when	SCONJ
inlawrev-21198	407	9	the	the	DET
inlawrev-21198	407	10	vacant	vacant	ADJ
inlawrev-21198	407	11	or	or	CCONJ
inlawrev-21198	407	12	abandoned	abandon	VERB
inlawrev-21198	407	13	property	property	NOUN
inlawrev-21198	407	14	is	be	AUX
inlawrev-21198	407	15	transferred	transfer	VERB
inlawrev-21198	407	16	to	to	ADP
inlawrev-21198	407	17	the	the	DET
inlawrev-21198	407	18	relevant	relevant	ADJ
inlawrev-21198	407	19	taxing	taxing	NOUN
inlawrev-21198	407	20	authority	authority	NOUN
inlawrev-21198	407	21	after	after	SCONJ
inlawrev-21198	407	22	it	it	PRON
inlawrev-21198	407	23	fails	fail	VERB
inlawrev-21198	407	24	to	to	PART
inlawrev-21198	407	25	receive	receive	VERB
inlawrev-21198	407	26	a	a	DET
inlawrev-21198	407	27	bid	bid	NOUN
inlawrev-21198	407	28	equal	equal	ADJ
inlawrev-21198	407	29	to	to	ADP
inlawrev-21198	407	30	,	,	PUNCT
inlawrev-21198	407	31	or	or	CCONJ
inlawrev-21198	407	32	exceeding	exceed	VERB
inlawrev-21198	407	33	,	,	PUNCT
inlawrev-21198	407	34	its	its	PRON
inlawrev-21198	407	35	minimum	minimum	ADJ
inlawrev-21198	407	36	sale	sale	NOUN
inlawrev-21198	407	37	price	price	NOUN
inlawrev-21198	407	38	.	.	PUNCT
inlawrev-21198	408	1	65	65	NUM
inlawrev-21198	409	1	the	the	DET
inlawrev-21198	409	2	ga	ga	PROPN
inlawrev-21198	409	3	also	also	ADV
inlawrev-21198	409	4	addressed	address	VERB
inlawrev-21198	409	5	the	the	DET
inlawrev-21198	409	6	problem	problem	NOUN
inlawrev-21198	409	7	of	of	ADP
inlawrev-21198	409	8	properties	property	NOUN
inlawrev-21198	409	9	that	that	PRON
inlawrev-21198	409	10	are	be	AUX
inlawrev-21198	409	11	unsuitable	unsuitable	ADJ
inlawrev-21198	409	12	for	for	ADP
inlawrev-21198	409	13	tax	tax	NOUN
inlawrev-21198	409	14	sale	sale	NOUN
inlawrev-21198	409	15	.	.	PUNCT
inlawrev-21198	410	1	for	for	SCONJ
inlawrev-21198	410	2	a	a	DET
inlawrev-21198	410	3	property	property	NOUN
inlawrev-21198	410	4	to	to	PART
inlawrev-21198	410	5	be	be	AUX
inlawrev-21198	410	6	determined	determine	VERB
inlawrev-21198	410	7	unsuitable	unsuitable	ADJ
inlawrev-21198	410	8	,	,	PUNCT
inlawrev-21198	410	9	the	the	DET
inlawrev-21198	410	10	cost	cost	NOUN
inlawrev-21198	410	11	of	of	ADP
inlawrev-21198	410	12	abating	abate	VERB
inlawrev-21198	410	13	or	or	CCONJ
inlawrev-21198	410	14	remediating	remediate	VERB
inlawrev-21198	410	15	an	an	DET
inlawrev-21198	410	16	environmental	environmental	ADJ
inlawrev-21198	410	17	hazard	hazard	NOUN
inlawrev-21198	410	18	or	or	CCONJ
inlawrev-21198	410	19	unsafe	unsafe	ADJ
inlawrev-21198	410	20	building	building	NOUN
inlawrev-21198	410	21	condition	condition	NOUN
inlawrev-21198	410	22	must	must	AUX
inlawrev-21198	410	23	exceed	exceed	VERB
inlawrev-21198	410	24	the	the	DET
inlawrev-21198	410	25	property	property	NOUN
inlawrev-21198	410	26	’s	’s	PART
inlawrev-21198	410	27	fair	fair	ADJ
inlawrev-21198	410	28	market	market	NOUN
inlawrev-21198	410	29	value	value	NOUN
inlawrev-21198	410	30	.	.	PUNCT
inlawrev-21198	411	1	a	a	DET
inlawrev-21198	411	2	property	property	NOUN
inlawrev-21198	411	3	becomes	become	VERB
inlawrev-21198	411	4	unsuitable	unsuitable	ADJ
inlawrev-21198	411	5	after	after	ADP
inlawrev-21198	411	6	the66	the66	PROPN
inlawrev-21198	411	7	relevant	relevant	ADJ
inlawrev-21198	411	8	county	county	NOUN
inlawrev-21198	411	9	executive	executive	NOUN
inlawrev-21198	411	10	certifies	certifie	NOUN
inlawrev-21198	411	11	it	it	PRON
inlawrev-21198	411	12	is	be	AUX
inlawrev-21198	411	13	unsuitable	unsuitable	ADJ
inlawrev-21198	411	14	,	,	PUNCT
inlawrev-21198	411	15	provides	provide	VERB
inlawrev-21198	411	16	notice	notice	NOUN
inlawrev-21198	411	17	of	of	ADP
inlawrev-21198	411	18	that	that	DET
inlawrev-21198	411	19	certification	certification	NOUN
inlawrev-21198	411	20	within	within	ADP
inlawrev-21198	411	21	ten	ten	NUM
inlawrev-21198	411	22	days	day	NOUN
inlawrev-21198	411	23	to	to	ADP
inlawrev-21198	411	24	each	each	DET
inlawrev-21198	411	25	person	person	NOUN
inlawrev-21198	411	26	with	with	ADP
inlawrev-21198	411	27	a	a	DET
inlawrev-21198	411	28	substantial	substantial	ADJ
inlawrev-21198	411	29	property	property	NOUN
inlawrev-21198	411	30	interest,67	interest,67	NOUN
inlawrev-21198	411	31	and	and	CCONJ
inlawrev-21198	411	32	a	a	DET
inlawrev-21198	411	33	court	court	NOUN
inlawrev-21198	411	34	agrees	agree	VERB
inlawrev-21198	411	35	with	with	ADP
inlawrev-21198	411	36	that	that	DET
inlawrev-21198	411	37	certification	certification	NOUN
inlawrev-21198	411	38	.	.	PUNCT
inlawrev-21198	412	1	the	the	DET
inlawrev-21198	412	2	unsuitable	unsuitable	ADJ
inlawrev-21198	412	3	property	property	NOUN
inlawrev-21198	412	4	is	be	AUX
inlawrev-21198	412	5	then68	then68	NOUN
inlawrev-21198	412	6	removed	remove	VERB
inlawrev-21198	412	7	from	from	ADP
inlawrev-21198	412	8	the	the	DET
inlawrev-21198	412	9	tax	tax	NOUN
inlawrev-21198	412	10	sale	sale	NOUN
inlawrev-21198	412	11	list	list	NOUN
inlawrev-21198	412	12	and	and	CCONJ
inlawrev-21198	412	13	treated	treat	VERB
inlawrev-21198	412	14	as	as	ADP
inlawrev-21198	412	15	a	a	DET
inlawrev-21198	412	16	property	property	NOUN
inlawrev-21198	412	17	that	that	PRON
inlawrev-21198	412	18	failed	fail	VERB
inlawrev-21198	412	19	to	to	PART
inlawrev-21198	412	20	receive	receive	VERB
inlawrev-21198	412	21	its	its	PRON
inlawrev-21198	412	22	minimum	minimum	ADJ
inlawrev-21198	412	23	bid	bid	NOUN
inlawrev-21198	412	24	.	.	PUNCT
inlawrev-21198	413	1	each	each	DET
inlawrev-21198	413	2	person	person	NOUN
inlawrev-21198	413	3	with	with	ADP
inlawrev-21198	413	4	a	a	DET
inlawrev-21198	413	5	substantial	substantial	ADJ
inlawrev-21198	413	6	property	property	NOUN
inlawrev-21198	413	7	interest	interest	NOUN
inlawrev-21198	413	8	in	in	ADP
inlawrev-21198	413	9	the	the	DET
inlawrev-21198	413	10	unsuitable69	unsuitable69	ADJ
inlawrev-21198	413	11	61	61	NUM
inlawrev-21198	413	12	.	.	PUNCT
inlawrev-21198	414	1	pub	pub	NOUN
inlawrev-21198	414	2	.	.	PUNCT
inlawrev-21198	415	1	l.	l.	PROPN
inlawrev-21198	415	2	no	no	INTJ
inlawrev-21198	415	3	.	.	PROPN
inlawrev-21198	416	1	247	247	NUM
inlawrev-21198	416	2	-	-	SYM
inlawrev-21198	416	3	2015	2015	NUM
inlawrev-21198	416	4	,	,	PUNCT
inlawrev-21198	416	5	§	§	PROPN
inlawrev-21198	416	6	7	7	NUM
inlawrev-21198	416	7	,	,	PUNCT
inlawrev-21198	416	8	2015	2015	NUM
inlawrev-21198	416	9	ind	ind	NOUN
inlawrev-21198	416	10	.	.	PUNCT
inlawrev-21198	417	1	acts	act	VERB
inlawrev-21198	417	2	3937	3937	NUM
inlawrev-21198	417	3	,	,	PUNCT
inlawrev-21198	417	4	3943	3943	NUM
inlawrev-21198	417	5	-	-	SYM
inlawrev-21198	417	6	46	46	NUM
inlawrev-21198	417	7	(	(	PUNCT
inlawrev-21198	417	8	amending	amend	VERB
inlawrev-21198	417	9	ind	ind	NOUN
inlawrev-21198	417	10	.	.	PUNCT
inlawrev-21198	418	1	code	code	PROPN
inlawrev-21198	418	2	§	§	PROPN
inlawrev-21198	418	3	6	6	NUM
inlawrev-21198	418	4	-	-	SYM
inlawrev-21198	418	5	1.124	1.124	NUM
inlawrev-21198	418	6	-	-	SYM
inlawrev-21198	418	7	1.5	1.5	NUM
inlawrev-21198	418	8	)	)	PUNCT
inlawrev-21198	418	9	.	.	PUNCT
inlawrev-21198	419	1	62	62	NUM
inlawrev-21198	419	2	.	.	PUNCT
inlawrev-21198	420	1	i	i	PRON
inlawrev-21198	420	2	d.	d.	PROPN
inlawrev-21198	420	3	§	§	PROPN
inlawrev-21198	420	4	11	11	NUM
inlawrev-21198	420	5	,	,	PUNCT
inlawrev-21198	420	6	2015	2015	NUM
inlawrev-21198	420	7	ind	ind	NOUN
inlawrev-21198	420	8	.	.	PUNCT
inlawrev-21198	421	1	acts	act	VERB
inlawrev-21198	421	2	at	at	ADP
inlawrev-21198	421	3	3951	3951	NUM
inlawrev-21198	421	4	-	-	SYM
inlawrev-21198	421	5	52	52	NUM
inlawrev-21198	421	6	(	(	PUNCT
inlawrev-21198	421	7	amending	amend	VERB
inlawrev-21198	421	8	ind	ind	NOUN
inlawrev-21198	421	9	.	.	PUNCT
inlawrev-21198	422	1	code	code	PROPN
inlawrev-21198	422	2	§	§	PROPN
inlawrev-21198	422	3	6	6	NUM
inlawrev-21198	422	4	-	-	SYM
inlawrev-21198	422	5	1.1	1.1	NUM
inlawrev-21198	422	6	-	-	NUM
inlawrev-21198	422	7	24	24	NUM
inlawrev-21198	422	8	-	-	SYM
inlawrev-21198	422	9	2.3	2.3	NUM
inlawrev-21198	422	10	)	)	PUNCT
inlawrev-21198	422	11	.	.	PUNCT
inlawrev-21198	423	1	the	the	DET
inlawrev-21198	423	2	notice	notice	NOUN
inlawrev-21198	423	3	rules	rule	NOUN
inlawrev-21198	423	4	in	in	ADP
inlawrev-21198	423	5	this	this	DET
inlawrev-21198	423	6	section	section	NOUN
inlawrev-21198	423	7	take	take	VERB
inlawrev-21198	423	8	the	the	DET
inlawrev-21198	423	9	place	place	NOUN
inlawrev-21198	423	10	of	of	ADP
inlawrev-21198	423	11	the	the	DET
inlawrev-21198	423	12	more	more	ADV
inlawrev-21198	423	13	general	general	ADJ
inlawrev-21198	423	14	notice	notice	NOUN
inlawrev-21198	423	15	rules	rule	NOUN
inlawrev-21198	423	16	that	that	PRON
inlawrev-21198	423	17	apply	apply	VERB
inlawrev-21198	423	18	to	to	ADP
inlawrev-21198	423	19	properties	property	NOUN
inlawrev-21198	423	20	that	that	PRON
inlawrev-21198	423	21	are	be	AUX
inlawrev-21198	423	22	neither	neither	CCONJ
inlawrev-21198	423	23	vacant	vacant	ADJ
inlawrev-21198	423	24	nor	nor	CCONJ
inlawrev-21198	423	25	abandoned	abandon	VERB
inlawrev-21198	423	26	.	.	PUNCT
inlawrev-21198	424	1	i	i	PRON
inlawrev-21198	424	2	d.	d.	PROPN
inlawrev-21198	424	3	§	§	PROPN
inlawrev-21198	424	4	9	9	NUM
inlawrev-21198	424	5	,	,	PUNCT
inlawrev-21198	424	6	2015	2015	NUM
inlawrev-21198	424	7	ind	ind	NOUN
inlawrev-21198	424	8	.	.	PUNCT
inlawrev-21198	425	1	acts	act	VERB
inlawrev-21198	425	2	at	at	ADP
inlawrev-21198	425	3	3947	3947	NUM
inlawrev-21198	425	4	-	-	SYM
inlawrev-21198	425	5	50	50	NUM
inlawrev-21198	425	6	(	(	PUNCT
inlawrev-21198	425	7	amending	amend	VERB
inlawrev-21198	425	8	ind	ind	NOUN
inlawrev-21198	425	9	.	.	PUNCT
inlawrev-21198	426	1	code	code	PROPN
inlawrev-21198	426	2	§	§	PROPN
inlawrev-21198	426	3	6	6	NUM
inlawrev-21198	426	4	-	-	SYM
inlawrev-21198	426	5	1.1	1.1	NUM
inlawrev-21198	426	6	-	-	NUM
inlawrev-21198	426	7	242	242	NUM
inlawrev-21198	426	8	)	)	PUNCT
inlawrev-21198	426	9	.	.	PUNCT
inlawrev-21198	427	1	63	63	NUM
inlawrev-21198	427	2	.	.	PUNCT
inlawrev-21198	428	1	i	i	PRON
inlawrev-21198	428	2	d.	d.	PROPN
inlawrev-21198	428	3	§	§	PROPN
inlawrev-21198	428	4	7	7	NUM
inlawrev-21198	428	5	,	,	PUNCT
inlawrev-21198	428	6	2015	2015	NUM
inlawrev-21198	428	7	ind	ind	NOUN
inlawrev-21198	428	8	.	.	PUNCT
inlawrev-21198	429	1	acts	act	VERB
inlawrev-21198	429	2	at	at	ADP
inlawrev-21198	429	3	3943	3943	NUM
inlawrev-21198	429	4	-	-	SYM
inlawrev-21198	429	5	46	46	NUM
inlawrev-21198	429	6	(	(	PUNCT
inlawrev-21198	429	7	amending	amend	VERB
inlawrev-21198	429	8	ind	ind	NOUN
inlawrev-21198	429	9	.	.	PUNCT
inlawrev-21198	430	1	code	code	PROPN
inlawrev-21198	430	2	§	§	PROPN
inlawrev-21198	430	3	6	6	NUM
inlawrev-21198	430	4	-	-	SYM
inlawrev-21198	430	5	1.1	1.1	NUM
inlawrev-21198	430	6	-	-	PUNCT
inlawrev-21198	430	7	24	24	NUM
inlawrev-21198	430	8	-	-	PUNCT
inlawrev-21198	430	9	1.5	1.5	NUM
inlawrev-21198	430	10	)	)	PUNCT
inlawrev-21198	430	11	.	.	PUNCT
inlawrev-21198	431	1	64	64	NUM
inlawrev-21198	431	2	.	.	PUNCT
inlawrev-21198	432	1	see	see	VERB
inlawrev-21198	432	2	i	i	PRON
inlawrev-21198	432	3	d.	d.	PROPN
inlawrev-21198	432	4	§	§	PROPN
inlawrev-21198	432	5	§	§	PROPN
inlawrev-21198	432	6	16	16	NUM
inlawrev-21198	432	7	,	,	PUNCT
inlawrev-21198	432	8	22	22	NUM
inlawrev-21198	432	9	-	-	SYM
inlawrev-21198	432	10	23	23	NUM
inlawrev-21198	432	11	,	,	PUNCT
inlawrev-21198	432	12	2015	2015	NUM
inlawrev-21198	432	13	ind	ind	NOUN
inlawrev-21198	432	14	.	.	PUNCT
inlawrev-21198	433	1	acts	act	VERB
inlawrev-21198	433	2	at	at	ADP
inlawrev-21198	433	3	3959	3959	NUM
inlawrev-21198	433	4	-	-	SYM
inlawrev-21198	433	5	61	61	NUM
inlawrev-21198	433	6	,	,	PUNCT
inlawrev-21198	433	7	3970	3970	NUM
inlawrev-21198	433	8	-	-	SYM
inlawrev-21198	433	9	73	73	NUM
inlawrev-21198	433	10	(	(	PUNCT
inlawrev-21198	433	11	amending	amend	VERB
inlawrev-21198	433	12	ind	ind	NOUN
inlawrev-21198	433	13	.	.	PUNCT
inlawrev-21198	434	1	code	code	PROPN
inlawrev-21198	434	2	§	§	PROPN
inlawrev-21198	434	3	§	§	PROPN
inlawrev-21198	434	4	6	6	NUM
inlawrev-21198	434	5	-	-	SYM
inlawrev-21198	434	6	1.124	1.124	NUM
inlawrev-21198	434	7	-	-	SYM
inlawrev-21198	434	8	5	5	NUM
inlawrev-21198	434	9	,	,	PUNCT
inlawrev-21198	434	10	-25	-25	PUNCT
inlawrev-21198	434	11	-	-	PUNCT
inlawrev-21198	434	12	0.5	0.5	NUM
inlawrev-21198	434	13	,	,	PUNCT
inlawrev-21198	434	14	and	and	CCONJ
inlawrev-21198	434	15	adding	add	VERB
inlawrev-21198	434	16	ind	ind	PROPN
inlawrev-21198	434	17	.	.	PUNCT
inlawrev-21198	435	1	code	code	PROPN
inlawrev-21198	435	2	§	§	PROPN
inlawrev-21198	435	3	6	6	NUM
inlawrev-21198	435	4	-	-	SYM
inlawrev-21198	435	5	1.1	1.1	NUM
inlawrev-21198	435	6	-	-	PUNCT
inlawrev-21198	435	7	25	25	NUM
inlawrev-21198	435	8	-	-	SYM
inlawrev-21198	435	9	4	4	NUM
inlawrev-21198	435	10	,	,	PUNCT
inlawrev-21198	435	11	each	each	PRON
inlawrev-21198	435	12	of	of	ADP
inlawrev-21198	435	13	which	which	PRON
inlawrev-21198	435	14	denies	deny	VERB
inlawrev-21198	435	15	the	the	DET
inlawrev-21198	435	16	right	right	NOUN
inlawrev-21198	435	17	to	to	PART
inlawrev-21198	435	18	redeem	redeem	VERB
inlawrev-21198	435	19	a	a	DET
inlawrev-21198	435	20	vacant	vacant	ADJ
inlawrev-21198	435	21	or	or	CCONJ
inlawrev-21198	435	22	abandoned	abandon	VERB
inlawrev-21198	435	23	property	property	NOUN
inlawrev-21198	435	24	sold	sell	VERB
inlawrev-21198	435	25	in	in	ADP
inlawrev-21198	435	26	a	a	DET
inlawrev-21198	435	27	tax	tax	NOUN
inlawrev-21198	435	28	sale	sale	NOUN
inlawrev-21198	435	29	)	)	PUNCT
inlawrev-21198	435	30	.	.	PUNCT
inlawrev-21198	436	1	65	65	NUM
inlawrev-21198	436	2	.	.	PUNCT
inlawrev-21198	437	1	i	i	PRON
inlawrev-21198	437	2	d.	d.	PROPN
inlawrev-21198	437	3	§	§	PROPN
inlawrev-21198	437	4	22	22	NUM
inlawrev-21198	437	5	,	,	PUNCT
inlawrev-21198	437	6	2015	2015	NUM
inlawrev-21198	437	7	ind	ind	NOUN
inlawrev-21198	437	8	.	.	PUNCT
inlawrev-21198	438	1	acts	act	VERB
inlawrev-21198	438	2	at	at	ADP
inlawrev-21198	438	3	3970	3970	NUM
inlawrev-21198	438	4	(	(	PUNCT
inlawrev-21198	438	5	codified	codify	VERB
inlawrev-21198	438	6	at	at	ADP
inlawrev-21198	438	7	ind	ind	PROPN
inlawrev-21198	438	8	.	.	PUNCT
inlawrev-21198	439	1	code	code	PROPN
inlawrev-21198	439	2	§	§	PROPN
inlawrev-21198	439	3	6	6	NUM
inlawrev-21198	439	4	-	-	SYM
inlawrev-21198	439	5	1.1	1.1	NUM
inlawrev-21198	439	6	-	-	PUNCT
inlawrev-21198	439	7	25	25	NUM
inlawrev-21198	439	8	-	-	PUNCT
inlawrev-21198	439	9	4	4	NUM
inlawrev-21198	439	10	)	)	PUNCT
inlawrev-21198	439	11	.	.	PUNCT
inlawrev-21198	440	1	the	the	DET
inlawrev-21198	440	2	official	official	NOUN
inlawrev-21198	440	3	representing	represent	VERB
inlawrev-21198	440	4	the	the	DET
inlawrev-21198	440	5	taxing	tax	VERB
inlawrev-21198	440	6	authority	authority	NOUN
inlawrev-21198	440	7	has	have	VERB
inlawrev-21198	440	8	the	the	DET
inlawrev-21198	440	9	right	right	NOUN
inlawrev-21198	440	10	to	to	PART
inlawrev-21198	440	11	request	request	VERB
inlawrev-21198	440	12	the	the	DET
inlawrev-21198	440	13	deed	deed	NOUN
inlawrev-21198	440	14	to	to	ADP
inlawrev-21198	440	15	any	any	DET
inlawrev-21198	440	16	vacant	vacant	ADJ
inlawrev-21198	440	17	or	or	CCONJ
inlawrev-21198	440	18	abandoned	abandon	VERB
inlawrev-21198	440	19	property	property	NOUN
inlawrev-21198	440	20	that	that	PRON
inlawrev-21198	440	21	does	do	AUX
inlawrev-21198	440	22	not	not	PART
inlawrev-21198	440	23	receive	receive	VERB
inlawrev-21198	440	24	such	such	DET
inlawrev-21198	440	25	a	a	DET
inlawrev-21198	440	26	bid	bid	NOUN
inlawrev-21198	440	27	.	.	PUNCT
inlawrev-21198	441	1	i	i	PRON
inlawrev-21198	441	2	d.	d.	PROPN
inlawrev-21198	441	3	§	§	PROPN
inlawrev-21198	441	4	21	21	NUM
inlawrev-21198	441	5	,	,	PUNCT
inlawrev-21198	441	6	2015	2015	NUM
inlawrev-21198	441	7	ind	ind	NOUN
inlawrev-21198	441	8	.	.	PUNCT
inlawrev-21198	442	1	acts	act	VERB
inlawrev-21198	442	2	at	at	ADP
inlawrev-21198	442	3	3969	3969	NUM
inlawrev-21198	442	4	-	-	SYM
inlawrev-21198	442	5	70	70	NUM
inlawrev-21198	442	6	(	(	PUNCT
inlawrev-21198	442	7	amending	amend	VERB
inlawrev-21198	442	8	ind	ind	NOUN
inlawrev-21198	442	9	.	.	PUNCT
inlawrev-21198	443	1	code	code	PROPN
inlawrev-21198	443	2	§	§	PROPN
inlawrev-21198	443	3	6	6	NUM
inlawrev-21198	443	4	-	-	SYM
inlawrev-21198	443	5	1.1	1.1	NUM
inlawrev-21198	443	6	-	-	PUNCT
inlawrev-21198	443	7	24	24	NUM
inlawrev-21198	443	8	-	-	PUNCT
inlawrev-21198	443	9	13	13	NUM
inlawrev-21198	443	10	)	)	PUNCT
inlawrev-21198	443	11	.	.	PUNCT
inlawrev-21198	444	1	66	66	NUM
inlawrev-21198	444	2	.	.	PUNCT
inlawrev-21198	445	1	i	i	PRON
inlawrev-21198	445	2	d.	d.	PROPN
inlawrev-21198	445	3	§	§	PROPN
inlawrev-21198	445	4	15	15	NUM
inlawrev-21198	445	5	,	,	PUNCT
inlawrev-21198	445	6	2015	2015	NUM
inlawrev-21198	445	7	ind	ind	NOUN
inlawrev-21198	445	8	.	.	PUNCT
inlawrev-21198	445	9	acts	act	VERB
inlawrev-21198	445	10	at	at	ADP
inlawrev-21198	445	11	3956	3956	NUM
inlawrev-21198	445	12	-	-	SYM
inlawrev-21198	445	13	59	59	NUM
inlawrev-21198	445	14	(	(	PUNCT
inlawrev-21198	445	15	amending	amend	VERB
inlawrev-21198	445	16	ind	ind	NOUN
inlawrev-21198	445	17	.	.	PUNCT
inlawrev-21198	446	1	code	code	PROPN
inlawrev-21198	446	2	§	§	PROPN
inlawrev-21198	446	3	6	6	NUM
inlawrev-21198	446	4	-	-	SYM
inlawrev-21198	446	5	1.1	1.1	NUM
inlawrev-21198	446	6	-	-	PUNCT
inlawrev-21198	446	7	24	24	NUM
inlawrev-21198	446	8	-	-	SYM
inlawrev-21198	446	9	4.7	4.7	NUM
inlawrev-21198	446	10	)	)	PUNCT
inlawrev-21198	446	11	.	.	PUNCT
inlawrev-21198	447	1	presumably	presumably	ADV
inlawrev-21198	447	2	,	,	PUNCT
inlawrev-21198	447	3	the	the	DET
inlawrev-21198	447	4	ga	ga	PROPN
inlawrev-21198	447	5	means	mean	VERB
inlawrev-21198	447	6	the	the	DET
inlawrev-21198	447	7	property	property	NOUN
inlawrev-21198	447	8	’s	’s	PART
inlawrev-21198	447	9	fair	fair	ADJ
inlawrev-21198	447	10	market	market	NOUN
inlawrev-21198	447	11	value	value	NOUN
inlawrev-21198	447	12	determined	determine	VERB
inlawrev-21198	447	13	without	without	ADP
inlawrev-21198	447	14	taking	take	VERB
inlawrev-21198	447	15	into	into	ADP
inlawrev-21198	447	16	account	account	NOUN
inlawrev-21198	447	17	the	the	DET
inlawrev-21198	447	18	effect	effect	NOUN
inlawrev-21198	447	19	of	of	ADP
inlawrev-21198	447	20	the	the	DET
inlawrev-21198	447	21	environmental	environmental	ADJ
inlawrev-21198	447	22	hazard	hazard	NOUN
inlawrev-21198	447	23	or	or	CCONJ
inlawrev-21198	447	24	unsafe	unsafe	ADJ
inlawrev-21198	447	25	building	building	NOUN
inlawrev-21198	447	26	condition	condition	NOUN
inlawrev-21198	447	27	.	.	PUNCT
inlawrev-21198	448	1	any	any	DET
inlawrev-21198	448	2	other	other	ADJ
inlawrev-21198	448	3	result	result	NOUN
inlawrev-21198	448	4	would	would	AUX
inlawrev-21198	448	5	lead	lead	VERB
inlawrev-21198	448	6	to	to	ADP
inlawrev-21198	448	7	nonsensical	nonsensical	ADJ
inlawrev-21198	448	8	results	result	NOUN
inlawrev-21198	448	9	.	.	PUNCT
inlawrev-21198	449	1	for	for	ADP
inlawrev-21198	449	2	example	example	NOUN
inlawrev-21198	449	3	,	,	PUNCT
inlawrev-21198	449	4	suppose	suppose	VERB
inlawrev-21198	449	5	that	that	SCONJ
inlawrev-21198	449	6	a	a	DET
inlawrev-21198	449	7	piece	piece	NOUN
inlawrev-21198	449	8	of	of	ADP
inlawrev-21198	449	9	polluted	polluted	ADJ
inlawrev-21198	449	10	property	property	NOUN
inlawrev-21198	449	11	had	have	VERB
inlawrev-21198	449	12	a	a	DET
inlawrev-21198	449	13	$	$	SYM
inlawrev-21198	449	14	50,000	50,000	NUM
inlawrev-21198	449	15	fair	fair	ADJ
inlawrev-21198	449	16	market	market	NOUN
inlawrev-21198	449	17	value	value	NOUN
inlawrev-21198	449	18	and	and	CCONJ
inlawrev-21198	449	19	that	that	SCONJ
inlawrev-21198	449	20	the	the	DET
inlawrev-21198	449	21	purchaser	purchaser	NOUN
inlawrev-21198	449	22	of	of	ADP
inlawrev-21198	449	23	the	the	DET
inlawrev-21198	449	24	property	property	NOUN
inlawrev-21198	449	25	would	would	AUX
inlawrev-21198	449	26	be	be	AUX
inlawrev-21198	449	27	required	require	VERB
inlawrev-21198	449	28	to	to	PART
inlawrev-21198	449	29	pay	pay	VERB
inlawrev-21198	449	30	$	$	SYM
inlawrev-21198	449	31	150,000	150,000	NUM
inlawrev-21198	449	32	to	to	PART
inlawrev-21198	449	33	remediate	remediate	VERB
inlawrev-21198	449	34	it	it	PRON
inlawrev-21198	449	35	,	,	PUNCT
inlawrev-21198	449	36	after	after	ADP
inlawrev-21198	449	37	which	which	PRON
inlawrev-21198	449	38	the	the	DET
inlawrev-21198	449	39	clean	clean	ADJ
inlawrev-21198	449	40	property	property	NOUN
inlawrev-21198	449	41	would	would	AUX
inlawrev-21198	449	42	be	be	AUX
inlawrev-21198	449	43	worth	worth	ADJ
inlawrev-21198	449	44	$	$	SYM
inlawrev-21198	449	45	200,000	200,000	NUM
inlawrev-21198	449	46	.	.	PUNCT
inlawrev-21198	450	1	clearly	clearly	ADV
inlawrev-21198	450	2	,	,	PUNCT
inlawrev-21198	450	3	although	although	SCONJ
inlawrev-21198	450	4	the	the	DET
inlawrev-21198	450	5	$	$	SYM
inlawrev-21198	450	6	150,000	150,000	NUM
inlawrev-21198	450	7	cost	cost	NOUN
inlawrev-21198	450	8	of	of	ADP
inlawrev-21198	450	9	remediation	remediation	NOUN
inlawrev-21198	450	10	exceeds	exceed	VERB
inlawrev-21198	450	11	the	the	DET
inlawrev-21198	450	12	current	current	ADJ
inlawrev-21198	450	13	(	(	PUNCT
inlawrev-21198	450	14	polluted	polluted	ADJ
inlawrev-21198	450	15	)	)	PUNCT
inlawrev-21198	450	16	fair	fair	ADJ
inlawrev-21198	450	17	market	market	NOUN
inlawrev-21198	450	18	value	value	NOUN
inlawrev-21198	450	19	of	of	ADP
inlawrev-21198	450	20	$	$	SYM
inlawrev-21198	450	21	50,000	50,000	NUM
inlawrev-21198	450	22	,	,	PUNCT
inlawrev-21198	450	23	the	the	DET
inlawrev-21198	450	24	property	property	NOUN
inlawrev-21198	450	25	should	should	AUX
inlawrev-21198	450	26	be	be	AUX
inlawrev-21198	450	27	suitable	suitable	ADJ
inlawrev-21198	450	28	for	for	ADP
inlawrev-21198	450	29	tax	tax	NOUN
inlawrev-21198	450	30	sale	sale	NOUN
inlawrev-21198	450	31	because	because	SCONJ
inlawrev-21198	450	32	someone	someone	PRON
inlawrev-21198	450	33	would	would	AUX
inlawrev-21198	450	34	want	want	VERB
inlawrev-21198	450	35	to	to	PART
inlawrev-21198	450	36	acquire	acquire	VERB
inlawrev-21198	450	37	it	it	PRON
inlawrev-21198	450	38	and	and	CCONJ
inlawrev-21198	450	39	clean	clean	VERB
inlawrev-21198	450	40	it	it	PRON
inlawrev-21198	450	41	up	up	ADP
inlawrev-21198	450	42	for	for	ADP
inlawrev-21198	450	43	future	future	ADJ
inlawrev-21198	450	44	use	use	NOUN
inlawrev-21198	450	45	.	.	PUNCT
inlawrev-21198	451	1	67	67	NUM
inlawrev-21198	451	2	.	.	PUNCT
inlawrev-21198	452	1	i	i	PRON
inlawrev-21198	452	2	d.	d.	PROPN
inlawrev-21198	452	3	§	§	PROPN
inlawrev-21198	452	4	8	8	NUM
inlawrev-21198	452	5	,	,	PUNCT
inlawrev-21198	452	6	2015	2015	NUM
inlawrev-21198	452	7	ind	ind	NOUN
inlawrev-21198	452	8	.	.	PUNCT
inlawrev-21198	453	1	acts	act	VERB
inlawrev-21198	453	2	at	at	ADP
inlawrev-21198	453	3	3946	3946	NUM
inlawrev-21198	453	4	-	-	SYM
inlawrev-21198	453	5	47	47	NUM
inlawrev-21198	453	6	(	(	PUNCT
inlawrev-21198	453	7	amending	amend	VERB
inlawrev-21198	453	8	ind	ind	NOUN
inlawrev-21198	453	9	.	.	PUNCT
inlawrev-21198	454	1	code	code	PROPN
inlawrev-21198	454	2	§	§	PROPN
inlawrev-21198	454	3	6	6	NUM
inlawrev-21198	454	4	-	-	SYM
inlawrev-21198	454	5	1.1	1.1	NUM
inlawrev-21198	454	6	-	-	PUNCT
inlawrev-21198	454	7	24	24	NUM
inlawrev-21198	454	8	-	-	SYM
inlawrev-21198	454	9	1.7	1.7	NUM
inlawrev-21198	454	10	)	)	PUNCT
inlawrev-21198	454	11	.	.	PUNCT
inlawrev-21198	455	1	68	68	NUM
inlawrev-21198	455	2	.	.	PUNCT
inlawrev-21198	456	1	i	i	PRON
inlawrev-21198	456	2	d.	d.	PROPN
inlawrev-21198	456	3	§	§	PROPN
inlawrev-21198	456	4	15	15	NUM
inlawrev-21198	456	5	,	,	PUNCT
inlawrev-21198	456	6	2015	2015	NUM
inlawrev-21198	456	7	ind	ind	NOUN
inlawrev-21198	456	8	.	.	PUNCT
inlawrev-21198	457	1	acts	act	VERB
inlawrev-21198	457	2	at	at	ADP
inlawrev-21198	457	3	,	,	PUNCT
inlawrev-21198	457	4	3956	3956	NUM
inlawrev-21198	457	5	-	-	SYM
inlawrev-21198	457	6	59	59	NUM
inlawrev-21198	457	7	(	(	PUNCT
inlawrev-21198	457	8	amending	amend	VERB
inlawrev-21198	457	9	ind	ind	NOUN
inlawrev-21198	457	10	.	.	PUNCT
inlawrev-21198	458	1	code	code	PROPN
inlawrev-21198	458	2	§	§	PROPN
inlawrev-21198	458	3	6	6	NUM
inlawrev-21198	458	4	-	-	SYM
inlawrev-21198	458	5	1.1	1.1	NUM
inlawrev-21198	458	6	-	-	PUNCT
inlawrev-21198	458	7	24	24	NUM
inlawrev-21198	458	8	-	-	SYM
inlawrev-21198	458	9	4.7	4.7	NUM
inlawrev-21198	458	10	)	)	PUNCT
inlawrev-21198	458	11	.	.	PUNCT
inlawrev-21198	459	1	69	69	NUM
inlawrev-21198	459	2	.	.	PUNCT
inlawrev-21198	460	1	i	i	PRON
inlawrev-21198	460	2	d.	d.	PROPN
inlawrev-21198	460	3	1244	1244	NUM
inlawrev-21198	460	4	indiana	indiana	PROPN
inlawrev-21198	460	5	law	law	PROPN
inlawrev-21198	460	6	review	review	NOUN
inlawrev-21198	461	1	[	[	X
inlawrev-21198	461	2	vol	vol	NOUN
inlawrev-21198	461	3	.	.	PUNCT
inlawrev-21198	462	1	49:1235	49:1235	NUM
inlawrev-21198	462	2	property	property	NOUN
inlawrev-21198	462	3	is	be	AUX
inlawrev-21198	462	4	entitled	entitle	VERB
inlawrev-21198	462	5	to	to	PART
inlawrev-21198	462	6	notice	notice	VERB
inlawrev-21198	462	7	of	of	ADP
inlawrev-21198	462	8	the	the	DET
inlawrev-21198	462	9	court	court	NOUN
inlawrev-21198	462	10	’s	’s	PART
inlawrev-21198	462	11	determination	determination	NOUN
inlawrev-21198	462	12	that	that	PRON
inlawrev-21198	462	13	must	must	AUX
inlawrev-21198	462	14	be	be	AUX
inlawrev-21198	462	15	sent	send	VERB
inlawrev-21198	462	16	within	within	ADP
inlawrev-21198	462	17	ninety	ninety	NUM
inlawrev-21198	462	18	days	day	NOUN
inlawrev-21198	462	19	of	of	ADP
inlawrev-21198	462	20	the	the	DET
inlawrev-21198	462	21	date	date	NOUN
inlawrev-21198	462	22	the	the	DET
inlawrev-21198	462	23	property	property	NOUN
inlawrev-21198	462	24	would	would	AUX
inlawrev-21198	462	25	have	have	AUX
inlawrev-21198	462	26	been	be	AUX
inlawrev-21198	462	27	sold	sell	VERB
inlawrev-21198	462	28	at	at	ADP
inlawrev-21198	462	29	tax	tax	NOUN
inlawrev-21198	462	30	sale	sale	NOUN
inlawrev-21198	462	31	.	.	PUNCT
inlawrev-21198	463	1	the70	the70	ADJ
inlawrev-21198	463	2	former	former	ADJ
inlawrev-21198	463	3	property	property	NOUN
inlawrev-21198	463	4	owners	owner	NOUN
inlawrev-21198	463	5	have	have	VERB
inlawrev-21198	463	6	a	a	DET
inlawrev-21198	463	7	120	120	NUM
inlawrev-21198	463	8	-	-	PUNCT
inlawrev-21198	463	9	day	day	NOUN
inlawrev-21198	463	10	right	right	NOUN
inlawrev-21198	463	11	of	of	ADP
inlawrev-21198	463	12	redemption	redemption	NOUN
inlawrev-21198	463	13	period	period	NOUN
inlawrev-21198	463	14	that	that	PRON
inlawrev-21198	463	15	begins	begin	VERB
inlawrev-21198	463	16	on	on	ADP
inlawrev-21198	463	17	that	that	DET
inlawrev-21198	463	18	same	same	ADJ
inlawrev-21198	463	19	date.71	date.71	NOUN
inlawrev-21198	463	20	the	the	DET
inlawrev-21198	463	21	ga	ga	PROPN
inlawrev-21198	463	22	also	also	ADV
inlawrev-21198	463	23	revised	revise	VERB
inlawrev-21198	463	24	the	the	DET
inlawrev-21198	463	25	mechanism	mechanism	NOUN
inlawrev-21198	463	26	for	for	ADP
inlawrev-21198	463	27	a	a	DET
inlawrev-21198	463	28	county	county	NOUN
inlawrev-21198	463	29	to	to	PART
inlawrev-21198	463	30	transfer	transfer	VERB
inlawrev-21198	463	31	a	a	DET
inlawrev-21198	463	32	tax	tax	NOUN
inlawrev-21198	463	33	sale	sale	NOUN
inlawrev-21198	463	34	property	property	NOUN
inlawrev-21198	463	35	to	to	ADP
inlawrev-21198	463	36	a	a	DET
inlawrev-21198	463	37	nonprofit	nonprofit	ADJ
inlawrev-21198	463	38	entity	entity	NOUN
inlawrev-21198	463	39	.	.	PUNCT
inlawrev-21198	464	1	the	the	DET
inlawrev-21198	464	2	previously	previously	ADV
inlawrev-21198	464	3	-	-	PUNCT
inlawrev-21198	464	4	existing	exist	VERB
inlawrev-21198	464	5	procedure	procedure	NOUN
inlawrev-21198	464	6	,	,	PUNCT
inlawrev-21198	464	7	determined72	determined72	NOUN
inlawrev-21198	464	8	in	in	ADP
inlawrev-21198	464	9	indiana	indiana	PROPN
inlawrev-21198	464	10	code	code	PROPN
inlawrev-21198	464	11	section	section	NOUN
inlawrev-21198	464	12	6	6	NUM
inlawrev-21198	464	13	-	-	SYM
inlawrev-21198	464	14	1.1	1.1	NUM
inlawrev-21198	464	15	-	-	PUNCT
inlawrev-21198	464	16	24	24	NUM
inlawrev-21198	464	17	-	-	SYM
inlawrev-21198	464	18	6.7	6.7	NUM
inlawrev-21198	464	19	,	,	PUNCT
inlawrev-21198	464	20	was	be	AUX
inlawrev-21198	464	21	augmented	augment	VERB
inlawrev-21198	464	22	by	by	ADP
inlawrev-21198	464	23	a	a	DET
inlawrev-21198	464	24	new	new	ADJ
inlawrev-21198	464	25	alternative	alternative	ADJ
inlawrev-21198	464	26	procedure	procedure	NOUN
inlawrev-21198	464	27	.	.	PUNCT
inlawrev-21198	465	1	although	although	SCONJ
inlawrev-21198	465	2	most	most	ADJ
inlawrev-21198	465	3	of	of	ADP
inlawrev-21198	465	4	the	the	DET
inlawrev-21198	465	5	alternative	alternative	ADJ
inlawrev-21198	465	6	procedures	procedure	NOUN
inlawrev-21198	465	7	parallel	parallel	VERB
inlawrev-21198	465	8	the	the	DET
inlawrev-21198	465	9	older	old	ADJ
inlawrev-21198	465	10	ones,73	ones,73	NOUN
inlawrev-21198	465	11	the	the	DET
inlawrev-21198	465	12	key	key	ADJ
inlawrev-21198	465	13	difference	difference	NOUN
inlawrev-21198	465	14	is	be	AUX
inlawrev-21198	465	15	that	that	SCONJ
inlawrev-21198	465	16	the	the	DET
inlawrev-21198	465	17	county	county	NOUN
inlawrev-21198	465	18	executive	executive	NOUN
inlawrev-21198	465	19	may	may	AUX
inlawrev-21198	465	20	directly	directly	ADV
inlawrev-21198	465	21	identify	identify	VERB
inlawrev-21198	465	22	the	the	DET
inlawrev-21198	465	23	nonprofit	nonprofit	ADJ
inlawrev-21198	465	24	entities	entity	NOUN
inlawrev-21198	465	25	intended	intend	VERB
inlawrev-21198	465	26	to	to	PART
inlawrev-21198	465	27	receive	receive	VERB
inlawrev-21198	465	28	the	the	DET
inlawrev-21198	465	29	properties	property	NOUN
inlawrev-21198	465	30	without	without	ADP
inlawrev-21198	465	31	going	go	VERB
inlawrev-21198	465	32	through	through	ADP
inlawrev-21198	465	33	an	an	DET
inlawrev-21198	465	34	open	open	ADJ
inlawrev-21198	465	35	application	application	NOUN
inlawrev-21198	465	36	process.74	process.74	NOUN
inlawrev-21198	465	37	the	the	DET
inlawrev-21198	465	38	ga	ga	PROPN
inlawrev-21198	465	39	closed	close	VERB
inlawrev-21198	465	40	its	its	PRON
inlawrev-21198	465	41	work	work	NOUN
inlawrev-21198	465	42	on	on	ADP
inlawrev-21198	465	43	tax	tax	NOUN
inlawrev-21198	465	44	sales	sale	NOUN
inlawrev-21198	465	45	by	by	ADP
inlawrev-21198	465	46	updating	update	VERB
inlawrev-21198	465	47	the	the	DET
inlawrev-21198	465	48	rules	rule	NOUN
inlawrev-21198	465	49	applicable	applicable	ADJ
inlawrev-21198	465	50	when	when	SCONJ
inlawrev-21198	465	51	a	a	DET
inlawrev-21198	465	52	tax	tax	NOUN
inlawrev-21198	465	53	sale	sale	NOUN
inlawrev-21198	465	54	is	be	AUX
inlawrev-21198	465	55	later	later	ADV
inlawrev-21198	465	56	determined	determined	ADJ
inlawrev-21198	465	57	to	to	PART
inlawrev-21198	465	58	be	be	AUX
inlawrev-21198	465	59	invalid	invalid	ADJ
inlawrev-21198	465	60	.	.	PUNCT
inlawrev-21198	466	1	under	under	ADP
inlawrev-21198	466	2	the	the	DET
inlawrev-21198	466	3	updated	update	VERB
inlawrev-21198	466	4	rules	rule	NOUN
inlawrev-21198	466	5	,	,	PUNCT
inlawrev-21198	466	6	the	the	DET
inlawrev-21198	466	7	county	county	NOUN
inlawrev-21198	466	8	auditor	auditor	NOUN
inlawrev-21198	466	9	must	must	AUX
inlawrev-21198	466	10	refund	refund	VERB
inlawrev-21198	466	11	“	"	PUNCT
inlawrev-21198	466	12	the	the	DET
inlawrev-21198	466	13	purchase	purchase	NOUN
inlawrev-21198	466	14	money	money	NOUN
inlawrev-21198	466	15	and	and	CCONJ
inlawrev-21198	466	16	all	all	DET
inlawrev-21198	466	17	taxes	taxis	NOUN
inlawrev-21198	466	18	and	and	CCONJ
inlawrev-21198	466	19	special	special	ADJ
inlawrev-21198	466	20	assessments	assessment	NOUN
inlawrev-21198	466	21	on	on	ADP
inlawrev-21198	466	22	the	the	DET
inlawrev-21198	466	23	property	property	NOUN
inlawrev-21198	466	24	paid	pay	VERB
inlawrev-21198	466	25	by	by	ADP
inlawrev-21198	466	26	the	the	DET
inlawrev-21198	466	27	purchaser	purchaser	NOUN
inlawrev-21198	466	28	.	.	PUNCT
inlawrev-21198	466	29	.	.	PUNCT
inlawrev-21198	466	30	.	.	PUNCT
inlawrev-21198	467	1	after	after	ADP
inlawrev-21198	467	2	the	the	DET
inlawrev-21198	467	3	tax	tax	NOUN
inlawrev-21198	467	4	sale	sale	NOUN
inlawrev-21198	467	5	plus	plus	CCONJ
inlawrev-21198	467	6	five	five	NUM
inlawrev-21198	467	7	percent	percent	NOUN
inlawrev-21198	467	8	(	(	PUNCT
inlawrev-21198	467	9	5	5	NUM
inlawrev-21198	467	10	%	%	NOUN
inlawrev-21198	467	11	)	)	PUNCT
inlawrev-21198	467	12	interest	interest	NOUN
inlawrev-21198	467	13	per	per	ADP
inlawrev-21198	467	14	annum	annum	NOUN
inlawrev-21198	467	15	”	"	PUNCT
inlawrev-21198	467	16	and	and	CCONJ
inlawrev-21198	467	17	,	,	PUNCT
inlawrev-21198	467	18	when	when	SCONJ
inlawrev-21198	467	19	appropriate	appropriate	ADJ
inlawrev-21198	467	20	,	,	PUNCT
inlawrev-21198	467	21	the	the	DET
inlawrev-21198	467	22	purchaser	purchaser	NOUN
inlawrev-21198	467	23	’s	’s	PART
inlawrev-21198	467	24	attorney	attorney	NOUN
inlawrev-21198	467	25	’s	’s	PART
inlawrev-21198	467	26	fees	fee	NOUN
inlawrev-21198	467	27	and	and	CCONJ
inlawrev-21198	467	28	title	title	NOUN
inlawrev-21198	467	29	search	search	NOUN
inlawrev-21198	467	30	costs	cost	NOUN
inlawrev-21198	467	31	connected	connect	VERB
inlawrev-21198	467	32	to	to	ADP
inlawrev-21198	467	33	the	the	DET
inlawrev-21198	467	34	property	property	NOUN
inlawrev-21198	467	35	.	.	PUNCT
inlawrev-21198	468	1	in	in	ADP
inlawrev-21198	468	2	addition	addition	NOUN
inlawrev-21198	468	3	,	,	PUNCT
inlawrev-21198	468	4	the	the	DET
inlawrev-21198	468	5	county	county	NOUN
inlawrev-21198	468	6	auditor	auditor	NOUN
inlawrev-21198	468	7	must75	must75	NOUN
inlawrev-21198	468	8	attempt	attempt	NOUN
inlawrev-21198	468	9	to	to	PART
inlawrev-21198	468	10	recover	recover	VERB
inlawrev-21198	468	11	any	any	DET
inlawrev-21198	468	12	amounts	amount	NOUN
inlawrev-21198	468	13	claimed	claim	VERB
inlawrev-21198	468	14	from	from	ADP
inlawrev-21198	468	15	the	the	DET
inlawrev-21198	468	16	tax	tax	NOUN
inlawrev-21198	468	17	sale	sale	NOUN
inlawrev-21198	468	18	surplus	surplus	NOUN
inlawrev-21198	468	19	fund	fund	NOUN
inlawrev-21198	468	20	prior	prior	ADV
inlawrev-21198	468	21	to	to	ADP
inlawrev-21198	468	22	the	the	DET
inlawrev-21198	468	23	time	time	NOUN
inlawrev-21198	468	24	when	when	SCONJ
inlawrev-21198	468	25	the	the	DET
inlawrev-21198	468	26	tax	tax	NOUN
inlawrev-21198	468	27	sale	sale	NOUN
inlawrev-21198	468	28	was	be	AUX
inlawrev-21198	468	29	determined	determine	VERB
inlawrev-21198	468	30	to	to	PART
inlawrev-21198	468	31	be	be	AUX
inlawrev-21198	468	32	invalid	invalid	ADJ
inlawrev-21198	468	33	(	(	PUNCT
inlawrev-21198	468	34	plus	plus	CCONJ
inlawrev-21198	468	35	attorney	attorney	NOUN
inlawrev-21198	468	36	’s	’s	PART
inlawrev-21198	468	37	fees	fee	NOUN
inlawrev-21198	468	38	and	and	CCONJ
inlawrev-21198	468	39	other	other	ADJ
inlawrev-21198	468	40	amounts	amount	NOUN
inlawrev-21198	468	41	reasonably	reasonably	ADV
inlawrev-21198	468	42	attributable	attributable	ADJ
inlawrev-21198	468	43	to	to	ADP
inlawrev-21198	468	44	the	the	DET
inlawrev-21198	468	45	recovery	recovery	NOUN
inlawrev-21198	468	46	of	of	ADP
inlawrev-21198	468	47	those	those	DET
inlawrev-21198	468	48	funds	fund	NOUN
inlawrev-21198	468	49	)	)	PUNCT
inlawrev-21198	468	50	.	.	PUNCT
inlawrev-21198	469	1	these76	these76	PROPN
inlawrev-21198	469	2	procedures	procedure	NOUN
inlawrev-21198	469	3	replace	replace	VERB
inlawrev-21198	469	4	the	the	DET
inlawrev-21198	469	5	old	old	ADJ
inlawrev-21198	469	6	approach	approach	NOUN
inlawrev-21198	469	7	of	of	ADP
inlawrev-21198	469	8	granting	grant	VERB
inlawrev-21198	469	9	a	a	DET
inlawrev-21198	469	10	lien	lien	NOUN
inlawrev-21198	469	11	on	on	ADP
inlawrev-21198	469	12	the	the	DET
inlawrev-21198	469	13	real	real	ADJ
inlawrev-21198	469	14	property	property	NOUN
inlawrev-21198	469	15	in	in	ADP
inlawrev-21198	469	16	favor	favor	NOUN
inlawrev-21198	469	17	of	of	ADP
inlawrev-21198	469	18	the	the	DET
inlawrev-21198	469	19	grantee	grantee	NOUN
inlawrev-21198	469	20	of	of	ADP
inlawrev-21198	469	21	the	the	DET
inlawrev-21198	469	22	ineffectual	ineffectual	ADJ
inlawrev-21198	469	23	tax	tax	NOUN
inlawrev-21198	469	24	deed	deed	NOUN
inlawrev-21198	469	25	.	.	PUNCT
inlawrev-21198	470	1	presumably	presumably	ADV
inlawrev-21198	470	2	,	,	PUNCT
inlawrev-21198	470	3	this	this	DET
inlawrev-21198	470	4	change	change	NOUN
inlawrev-21198	470	5	is	be	AUX
inlawrev-21198	470	6	good77	good77	NOUN
inlawrev-21198	470	7	news	news	NOUN
inlawrev-21198	470	8	for	for	ADP
inlawrev-21198	470	9	purchasers	purchaser	NOUN
inlawrev-21198	470	10	of	of	ADP
inlawrev-21198	470	11	invalid	invalid	ADJ
inlawrev-21198	470	12	deeds	deed	NOUN
inlawrev-21198	470	13	because	because	SCONJ
inlawrev-21198	470	14	the	the	DET
inlawrev-21198	470	15	county	county	NOUN
inlawrev-21198	470	16	will	will	AUX
inlawrev-21198	470	17	be	be	AUX
inlawrev-21198	470	18	easier	easy	ADJ
inlawrev-21198	470	19	to	to	PART
inlawrev-21198	470	20	collect	collect	VERB
inlawrev-21198	470	21	from	from	ADP
inlawrev-21198	470	22	than	than	ADP
inlawrev-21198	470	23	the	the	DET
inlawrev-21198	470	24	original	original	ADJ
inlawrev-21198	470	25	property	property	NOUN
inlawrev-21198	470	26	owner	owner	NOUN
inlawrev-21198	470	27	.	.	PUNCT
inlawrev-21198	471	1	b.	b.	PROPN
inlawrev-21198	471	2	state	state	PROPN
inlawrev-21198	471	3	gross	gross	ADJ
inlawrev-21198	471	4	retail	retail	NOUN
inlawrev-21198	471	5	and	and	CCONJ
inlawrev-21198	471	6	use	use	VERB
inlawrev-21198	471	7	taxes	taxis	NOUN
inlawrev-21198	471	8	the	the	DET
inlawrev-21198	471	9	state	state	NOUN
inlawrev-21198	471	10	gross	gross	ADJ
inlawrev-21198	471	11	retail	retail	NOUN
inlawrev-21198	471	12	and	and	CCONJ
inlawrev-21198	471	13	use	use	VERB
inlawrev-21198	471	14	tax	tax	NOUN
inlawrev-21198	471	15	area	area	NOUN
inlawrev-21198	471	16	remained	remain	VERB
inlawrev-21198	471	17	a	a	DET
inlawrev-21198	471	18	quiet	quiet	ADJ
inlawrev-21198	471	19	one	one	NUM
inlawrev-21198	471	20	during	during	ADP
inlawrev-21198	471	21	2014	2014	NUM
inlawrev-21198	471	22	.	.	PUNCT
inlawrev-21198	472	1	m	m	VERB
inlawrev-21198	472	2	ost	ost	NOUN
inlawrev-21198	472	3	of	of	ADP
inlawrev-21198	472	4	the	the	DET
inlawrev-21198	472	5	changes	change	NOUN
inlawrev-21198	472	6	that	that	PRON
inlawrev-21198	472	7	did	do	AUX
inlawrev-21198	472	8	occur	occur	VERB
inlawrev-21198	472	9	fine	fine	ADV
inlawrev-21198	472	10	-	-	PUNCT
inlawrev-21198	472	11	tuned	tune	VERB
inlawrev-21198	472	12	a	a	DET
inlawrev-21198	472	13	handful	handful	NOUN
inlawrev-21198	472	14	of	of	ADP
inlawrev-21198	472	15	fairly	fairly	ADV
inlawrev-21198	472	16	specific	specific	ADJ
inlawrev-21198	472	17	exemptions	exemption	NOUN
inlawrev-21198	472	18	.	.	PUNCT
inlawrev-21198	473	1	for	for	ADP
inlawrev-21198	473	2	example	example	NOUN
inlawrev-21198	473	3	,	,	PUNCT
inlawrev-21198	473	4	the	the	DET
inlawrev-21198	473	5	ga	ga	PROPN
inlawrev-21198	473	6	expanded	expand	VERB
inlawrev-21198	473	7	the	the	DET
inlawrev-21198	473	8	double	double	ADJ
inlawrev-21198	473	9	direct	direct	ADJ
inlawrev-21198	473	10	exemption	exemption	NOUN
inlawrev-21198	473	11	test	test	NOUN
inlawrev-21198	473	12	to	to	PART
inlawrev-21198	473	13	cover	cover	VERB
inlawrev-21198	473	14	“	"	PUNCT
inlawrev-21198	473	15	m	m	VERB
inlawrev-21198	473	16	aterial	aterial	ADJ
inlawrev-21198	473	17	handling	handling	NOUN
inlawrev-21198	473	18	equipment	equipment	NOUN
inlawrev-21198	473	19	purchased	purchase	VERB
inlawrev-21198	473	20	for	for	ADP
inlawrev-21198	473	21	the	the	DET
inlawrev-21198	473	22	purpose	purpose	NOUN
inlawrev-21198	473	23	of	of	ADP
inlawrev-21198	473	24	transporting	transport	VERB
inlawrev-21198	473	25	materials	material	NOUN
inlawrev-21198	473	26	”	"	PUNCT
inlawrev-21198	473	27	from	from	ADP
inlawrev-21198	473	28	an	an	DET
inlawrev-21198	473	29	onsite	onsite	ADJ
inlawrev-21198	473	30	location	location	NOUN
inlawrev-21198	473	31	into	into	ADP
inlawrev-21198	473	32	activities	activity	NOUN
inlawrev-21198	473	33	involving	involve	VERB
inlawrev-21198	473	34	“	"	PUNCT
inlawrev-21198	473	35	the	the	DET
inlawrev-21198	473	36	production	production	NOUN
inlawrev-21198	473	37	,	,	PUNCT
inlawrev-21198	473	38	extraction	extraction	NOUN
inlawrev-21198	473	39	,	,	PUNCT
inlawrev-21198	473	40	harvesting	harvesting	NOUN
inlawrev-21198	473	41	,	,	PUNCT
inlawrev-21198	473	42	or	or	CCONJ
inlawrev-21198	473	43	processing	processing	NOUN
inlawrev-21198	473	44	of	of	ADP
inlawrev-21198	473	45	agricultural	agricultural	ADJ
inlawrev-21198	473	46	commodities	commodity	NOUN
inlawrev-21198	473	47	;	;	PUNCT
inlawrev-21198	473	48	”	"	PUNCT
inlawrev-21198	473	49	activities78	activities78	NOUN
inlawrev-21198	473	50	70	70	NUM
inlawrev-21198	473	51	.	.	PUNCT
inlawrev-21198	474	1	i	i	PRON
inlawrev-21198	474	2	d.	d.	PROPN
inlawrev-21198	474	3	§	§	PROPN
inlawrev-21198	474	4	25	25	NUM
inlawrev-21198	474	5	,	,	PUNCT
inlawrev-21198	474	6	2015	2015	NUM
inlawrev-21198	474	7	ind	ind	NOUN
inlawrev-21198	474	8	.	.	PUNCT
inlawrev-21198	475	1	acts	act	VERB
inlawrev-21198	475	2	at	at	ADP
inlawrev-21198	475	3	3974	3974	NUM
inlawrev-21198	475	4	(	(	PUNCT
inlawrev-21198	475	5	amending	amend	VERB
inlawrev-21198	475	6	ind	ind	NOUN
inlawrev-21198	475	7	.	.	PUNCT
inlawrev-21198	476	1	code	code	PROPN
inlawrev-21198	476	2	§	§	PROPN
inlawrev-21198	476	3	6	6	NUM
inlawrev-21198	476	4	-	-	SYM
inlawrev-21198	476	5	1.1	1.1	NUM
inlawrev-21198	476	6	-	-	PUNCT
inlawrev-21198	476	7	25	25	NUM
inlawrev-21198	476	8	-	-	PUNCT
inlawrev-21198	476	9	4.8	4.8	NUM
inlawrev-21198	476	10	)	)	PUNCT
inlawrev-21198	476	11	.	.	PUNCT
inlawrev-21198	477	1	71	71	NUM
inlawrev-21198	477	2	.	.	PUNCT
inlawrev-21198	478	1	i	i	PRON
inlawrev-21198	478	2	d.	d.	PROPN
inlawrev-21198	478	3	§	§	PROPN
inlawrev-21198	478	4	23	23	NUM
inlawrev-21198	478	5	,	,	PUNCT
inlawrev-21198	478	6	2015	2015	NUM
inlawrev-21198	478	7	ind	ind	NOUN
inlawrev-21198	478	8	.	.	PUNCT
inlawrev-21198	479	1	acts	act	VERB
inlawrev-21198	479	2	at	at	ADP
inlawrev-21198	479	3	3970	3970	NUM
inlawrev-21198	479	4	-	-	SYM
inlawrev-21198	479	5	73	73	NUM
inlawrev-21198	479	6	(	(	PUNCT
inlawrev-21198	479	7	amending	amend	VERB
inlawrev-21198	479	8	ind	ind	NOUN
inlawrev-21198	479	9	.	.	PUNCT
inlawrev-21198	480	1	code	code	PROPN
inlawrev-21198	480	2	§	§	PROPN
inlawrev-21198	480	3	6	6	NUM
inlawrev-21198	480	4	-	-	SYM
inlawrev-21198	480	5	1.1	1.1	NUM
inlawrev-21198	480	6	-	-	PUNCT
inlawrev-21198	480	7	25	25	NUM
inlawrev-21198	480	8	-	-	PUNCT
inlawrev-21198	480	9	4	4	NUM
inlawrev-21198	480	10	)	)	PUNCT
inlawrev-21198	480	11	.	.	PUNCT
inlawrev-21198	481	1	72	72	NUM
inlawrev-21198	481	2	.	.	PUNCT
inlawrev-21198	482	1	a	a	DET
inlawrev-21198	482	2	“	"	PUNCT
inlawrev-21198	482	3	nonprofit	nonprofit	ADJ
inlawrev-21198	482	4	entity	entity	NOUN
inlawrev-21198	482	5	”	"	PUNCT
inlawrev-21198	482	6	for	for	ADP
inlawrev-21198	482	7	this	this	DET
inlawrev-21198	482	8	purpose	purpose	NOUN
inlawrev-21198	482	9	is	be	AUX
inlawrev-21198	482	10	“	"	PUNCT
inlawrev-21198	482	11	an	an	DET
inlawrev-21198	482	12	organization	organization	NOUN
inlawrev-21198	482	13	exempt	exempt	ADJ
inlawrev-21198	482	14	from	from	ADP
inlawrev-21198	482	15	federal	federal	ADJ
inlawrev-21198	482	16	income	income	NOUN
inlawrev-21198	482	17	taxation	taxation	NOUN
inlawrev-21198	482	18	under	under	ADP
inlawrev-21198	482	19	26	26	NUM
inlawrev-21198	482	20	u.s.c	u.s.c	ADJ
inlawrev-21198	482	21	.	.	PUNCT
inlawrev-21198	482	22	501(c)(3	501(c)(3	NOUN
inlawrev-21198	482	23	)	)	PUNCT
inlawrev-21198	482	24	.	.	PUNCT
inlawrev-21198	482	25	”	"	PUNCT
inlawrev-21198	483	1	pub	pub	NOUN
inlawrev-21198	483	2	.	.	PUNCT
inlawrev-21198	484	1	l.	l.	PROPN
inlawrev-21198	484	2	no	no	INTJ
inlawrev-21198	484	3	.	.	NOUN
inlawrev-21198	485	1	251	251	NUM
inlawrev-21198	485	2	-	-	SYM
inlawrev-21198	485	3	2015	2015	NUM
inlawrev-21198	485	4	,	,	PUNCT
inlawrev-21198	485	5	§	§	PROPN
inlawrev-21198	485	6	19	19	NUM
inlawrev-21198	485	7	,	,	PUNCT
inlawrev-21198	485	8	2015	2015	NUM
inlawrev-21198	485	9	ind	ind	NOUN
inlawrev-21198	485	10	.	.	PUNCT
inlawrev-21198	486	1	acts	act	VERB
inlawrev-21198	486	2	4125	4125	NUM
inlawrev-21198	486	3	,	,	PUNCT
inlawrev-21198	486	4	4155	4155	NUM
inlawrev-21198	486	5	-	-	SYM
inlawrev-21198	486	6	56	56	NUM
inlawrev-21198	486	7	(	(	PUNCT
inlawrev-21198	486	8	codified	codify	VERB
inlawrev-21198	486	9	at	at	ADP
inlawrev-21198	486	10	ind	ind	PROPN
inlawrev-21198	486	11	.	.	PUNCT
inlawrev-21198	487	1	code	code	PROPN
inlawrev-21198	487	2	§	§	PROPN
inlawrev-21198	487	3	6	6	NUM
inlawrev-21198	487	4	-	-	SYM
inlawrev-21198	487	5	1.1	1.1	NUM
inlawrev-21198	487	6	-	-	PUNCT
inlawrev-21198	487	7	24	24	NUM
inlawrev-21198	487	8	-	-	PUNCT
inlawrev-21198	487	9	17	17	NUM
inlawrev-21198	487	10	)	)	PUNCT
inlawrev-21198	487	11	.	.	PUNCT
inlawrev-21198	488	1	73	73	NUM
inlawrev-21198	488	2	.	.	PUNCT
inlawrev-21198	489	1	i	i	PRON
inlawrev-21198	489	2	d.	d.	PROPN
inlawrev-21198	489	3	§	§	PROPN
inlawrev-21198	489	4	14	14	NUM
inlawrev-21198	489	5	,	,	PUNCT
inlawrev-21198	489	6	2015	2015	NUM
inlawrev-21198	489	7	ind	ind	NOUN
inlawrev-21198	489	8	.	.	PUNCT
inlawrev-21198	490	1	acts	act	VERB
inlawrev-21198	490	2	at	at	ADP
inlawrev-21198	490	3	4146	4146	NUM
inlawrev-21198	490	4	-	-	SYM
inlawrev-21198	490	5	48	48	NUM
inlawrev-21198	490	6	(	(	PUNCT
inlawrev-21198	490	7	amending	amend	VERB
inlawrev-21198	490	8	ind	ind	NOUN
inlawrev-21198	490	9	.	.	PUNCT
inlawrev-21198	491	1	code	code	PROPN
inlawrev-21198	491	2	§	§	PROPN
inlawrev-21198	491	3	6	6	NUM
inlawrev-21198	491	4	-	-	SYM
inlawrev-21198	491	5	1.1	1.1	NUM
inlawrev-21198	491	6	-	-	PUNCT
inlawrev-21198	491	7	24	24	NUM
inlawrev-21198	491	8	-	-	PUNCT
inlawrev-21198	491	9	6.7	6.7	NUM
inlawrev-21198	491	10	)	)	PUNCT
inlawrev-21198	491	11	.	.	PUNCT
inlawrev-21198	492	1	74	74	NUM
inlawrev-21198	492	2	.	.	PUNCT
inlawrev-21198	493	1	i	i	PRON
inlawrev-21198	493	2	d.	d.	PROPN
inlawrev-21198	493	3	§	§	PROPN
inlawrev-21198	493	4	19	19	NUM
inlawrev-21198	493	5	,	,	PUNCT
inlawrev-21198	493	6	2015	2015	NUM
inlawrev-21198	493	7	ind	ind	NOUN
inlawrev-21198	493	8	.	.	PUNCT
inlawrev-21198	494	1	acts	act	VERB
inlawrev-21198	494	2	at	at	ADP
inlawrev-21198	494	3	4155	4155	NUM
inlawrev-21198	494	4	-	-	SYM
inlawrev-21198	494	5	56	56	NUM
inlawrev-21198	494	6	(	(	PUNCT
inlawrev-21198	494	7	codified	codify	VERB
inlawrev-21198	494	8	at	at	ADP
inlawrev-21198	494	9	ind	ind	PROPN
inlawrev-21198	494	10	.	.	PUNCT
inlawrev-21198	495	1	code	code	PROPN
inlawrev-21198	495	2	§	§	PROPN
inlawrev-21198	495	3	6	6	NUM
inlawrev-21198	495	4	-	-	SYM
inlawrev-21198	495	5	1.1	1.1	NUM
inlawrev-21198	495	6	-	-	PUNCT
inlawrev-21198	495	7	24	24	NUM
inlawrev-21198	495	8	-	-	PUNCT
inlawrev-21198	495	9	17	17	NUM
inlawrev-21198	495	10	)	)	PUNCT
inlawrev-21198	495	11	.	.	PUNCT
inlawrev-21198	496	1	75	75	NUM
inlawrev-21198	496	2	.	.	PUNCT
inlawrev-21198	497	1	i	i	PRON
inlawrev-21198	497	2	d.	d.	PROPN
inlawrev-21198	497	3	§	§	PROPN
inlawrev-21198	497	4	27	27	NUM
inlawrev-21198	497	5	,	,	PUNCT
inlawrev-21198	497	6	2015	2015	NUM
inlawrev-21198	497	7	ind	ind	NOUN
inlawrev-21198	497	8	.	.	PUNCT
inlawrev-21198	498	1	acts	act	VERB
inlawrev-21198	498	2	at	at	ADP
inlawrev-21198	498	3	4166	4166	NUM
inlawrev-21198	498	4	-	-	SYM
inlawrev-21198	498	5	68	68	NUM
inlawrev-21198	498	6	(	(	PUNCT
inlawrev-21198	498	7	amending	amend	VERB
inlawrev-21198	498	8	ind	ind	NOUN
inlawrev-21198	498	9	.	.	PUNCT
inlawrev-21198	499	1	code	code	PROPN
inlawrev-21198	499	2	§	§	PROPN
inlawrev-21198	499	3	6	6	NUM
inlawrev-21198	499	4	-	-	SYM
inlawrev-21198	499	5	1.1	1.1	NUM
inlawrev-21198	499	6	-	-	PUNCT
inlawrev-21198	499	7	25	25	NUM
inlawrev-21198	499	8	-	-	PUNCT
inlawrev-21198	499	9	11	11	NUM
inlawrev-21198	499	10	)	)	PUNCT
inlawrev-21198	499	11	.	.	PUNCT
inlawrev-21198	500	1	76	76	NUM
inlawrev-21198	500	2	.	.	PUNCT
inlawrev-21198	501	1	i	i	PRON
inlawrev-21198	501	2	d.	d.	PROPN
inlawrev-21198	501	3	77	77	NUM
inlawrev-21198	501	4	.	.	PUNCT
inlawrev-21198	502	1	i	i	PRON
inlawrev-21198	502	2	d.	d.	PROPN
inlawrev-21198	502	3	§	§	PROPN
inlawrev-21198	502	4	28	28	NUM
inlawrev-21198	502	5	,	,	PUNCT
inlawrev-21198	502	6	2015	2015	NUM
inlawrev-21198	502	7	ind	ind	NOUN
inlawrev-21198	502	8	.	.	PUNCT
inlawrev-21198	503	1	acts	act	VERB
inlawrev-21198	503	2	at	at	ADP
inlawrev-21198	503	3	4168	4168	NUM
inlawrev-21198	503	4	(	(	PUNCT
inlawrev-21198	503	5	repealing	repeal	VERB
inlawrev-21198	503	6	ind	ind	NOUN
inlawrev-21198	503	7	.	.	PUNCT
inlawrev-21198	504	1	code	code	PROPN
inlawrev-21198	504	2	§	§	PROPN
inlawrev-21198	504	3	6	6	NUM
inlawrev-21198	504	4	-	-	SYM
inlawrev-21198	504	5	1.1	1.1	NUM
inlawrev-21198	504	6	-	-	PUNCT
inlawrev-21198	504	7	25	25	NUM
inlawrev-21198	504	8	-	-	PUNCT
inlawrev-21198	504	9	12	12	NUM
inlawrev-21198	504	10	)	)	PUNCT
inlawrev-21198	504	11	.	.	PUNCT
inlawrev-21198	505	1	78	78	NUM
inlawrev-21198	505	2	.	.	PUNCT
inlawrev-21198	506	1	pub	pub	NOUN
inlawrev-21198	506	2	.	.	PUNCT
inlawrev-21198	507	1	l.	l.	PROPN
inlawrev-21198	507	2	no	no	INTJ
inlawrev-21198	507	3	.	.	PROPN
inlawrev-21198	508	1	250	250	NUM
inlawrev-21198	508	2	-	-	SYM
inlawrev-21198	508	3	2015	2015	NUM
inlawrev-21198	508	4	,	,	PUNCT
inlawrev-21198	508	5	§	§	PROPN
inlawrev-21198	508	6	9	9	NUM
inlawrev-21198	508	7	,	,	PUNCT
inlawrev-21198	508	8	2015	2015	NUM
inlawrev-21198	508	9	ind	ind	NOUN
inlawrev-21198	508	10	.	.	PUNCT
inlawrev-21198	509	1	acts	act	VERB
inlawrev-21198	509	2	4053	4053	NUM
inlawrev-21198	509	3	,	,	PUNCT
inlawrev-21198	509	4	4063	4063	NUM
inlawrev-21198	509	5	-	-	SYM
inlawrev-21198	509	6	64	64	NUM
inlawrev-21198	509	7	(	(	PUNCT
inlawrev-21198	509	8	amending	amend	VERB
inlawrev-21198	509	9	ind	ind	NOUN
inlawrev-21198	509	10	.	.	PUNCT
inlawrev-21198	510	1	code	code	PROPN
inlawrev-21198	510	2	§	§	PROPN
inlawrev-21198	510	3	6	6	NUM
inlawrev-21198	510	4	-	-	SYM
inlawrev-21198	510	5	2.55	2.55	NUM
inlawrev-21198	510	6	-	-	PUNCT
inlawrev-21198	510	7	2	2	NUM
inlawrev-21198	510	8	)	)	PUNCT
inlawrev-21198	510	9	.	.	PUNCT
inlawrev-21198	511	1	2016	2016	NUM
inlawrev-21198	511	2	]	]	PUNCT
inlawrev-21198	511	3	taxation	taxation	NOUN
inlawrev-21198	511	4	1245	1245	NUM
inlawrev-21198	511	5	involving	involve	VERB
inlawrev-21198	511	6	the	the	DET
inlawrev-21198	511	7	“	"	PUNCT
inlawrev-21198	511	8	production	production	NOUN
inlawrev-21198	511	9	,	,	PUNCT
inlawrev-21198	511	10	manufacturing	manufacturing	NOUN
inlawrev-21198	511	11	,	,	PUNCT
inlawrev-21198	511	12	fabrication	fabrication	NOUN
inlawrev-21198	511	13	,	,	PUNCT
inlawrev-21198	511	14	assembly	assembly	NOUN
inlawrev-21198	511	15	,	,	PUNCT
inlawrev-21198	511	16	extraction	extraction	NOUN
inlawrev-21198	511	17	,	,	PUNCT
inlawrev-21198	511	18	mining	mining	NOUN
inlawrev-21198	511	19	,	,	PUNCT
inlawrev-21198	511	20	processing	processing	NOUN
inlawrev-21198	511	21	,	,	PUNCT
inlawrev-21198	511	22	refining	refining	NOUN
inlawrev-21198	511	23	,	,	PUNCT
inlawrev-21198	511	24	or	or	CCONJ
inlawrev-21198	511	25	finishing	finish	VERB
inlawrev-21198	511	26	of	of	ADP
inlawrev-21198	511	27	other	other	ADJ
inlawrev-21198	511	28	tangible	tangible	ADJ
inlawrev-21198	511	29	personal	personal	ADJ
inlawrev-21198	511	30	property;”79	property;”79	PROPN
inlawrev-21198	511	31	and	and	CCONJ
inlawrev-21198	511	32	activities	activity	NOUN
inlawrev-21198	511	33	involving	involve	VERB
inlawrev-21198	511	34	“	"	PUNCT
inlawrev-21198	511	35	the	the	DET
inlawrev-21198	511	36	production	production	NOUN
inlawrev-21198	511	37	of	of	ADP
inlawrev-21198	511	38	the	the	DET
inlawrev-21198	511	39	m	m	PROPN
inlawrev-21198	511	40	achinery	achinery	NOUN
inlawrev-21198	511	41	,	,	PUNCT
inlawrev-21198	511	42	tools	tool	NOUN
inlawrev-21198	511	43	,	,	PUNCT
inlawrev-21198	511	44	or	or	CCONJ
inlawrev-21198	511	45	equipment	equipment	NOUN
inlawrev-21198	511	46	”	"	PUNCT
inlawrev-21198	511	47	described	describe	VERB
inlawrev-21198	511	48	in	in	ADP
inlawrev-21198	511	49	the	the	DET
inlawrev-21198	511	50	code	code	NOUN
inlawrev-21198	511	51	sections	section	NOUN
inlawrev-21198	511	52	dealing	deal	VERB
inlawrev-21198	511	53	with	with	ADP
inlawrev-21198	511	54	agricultural	agricultural	ADJ
inlawrev-21198	511	55	commodities	commodity	NOUN
inlawrev-21198	511	56	and	and	CCONJ
inlawrev-21198	511	57	tangible	tangible	ADJ
inlawrev-21198	511	58	personal	personal	ADJ
inlawrev-21198	511	59	property	property	NOUN
inlawrev-21198	511	60	.	.	PUNCT
inlawrev-21198	512	1	another	another	DET
inlawrev-21198	512	2	example	example	NOUN
inlawrev-21198	512	3	was	be	AUX
inlawrev-21198	512	4	the	the	DET
inlawrev-21198	512	5	ga	ga	PROPN
inlawrev-21198	512	6	’s	’s	PART
inlawrev-21198	512	7	tweaking	tweaking	NOUN
inlawrev-21198	512	8	of	of	ADP
inlawrev-21198	512	9	the	the	DET
inlawrev-21198	512	10	exemptions80	exemptions80	NOUN
inlawrev-21198	512	11	dealing	deal	VERB
inlawrev-21198	512	12	with	with	ADP
inlawrev-21198	512	13	the	the	DET
inlawrev-21198	512	14	sale	sale	NOUN
inlawrev-21198	512	15	of	of	ADP
inlawrev-21198	512	16	drugs	drug	NOUN
inlawrev-21198	512	17	,	,	PUNCT
inlawrev-21198	512	18	medical	medical	ADJ
inlawrev-21198	512	19	equipment	equipment	NOUN
inlawrev-21198	512	20	,	,	PUNCT
inlawrev-21198	512	21	and	and	CCONJ
inlawrev-21198	512	22	prescribed	prescribed	ADJ
inlawrev-21198	512	23	food	food	NOUN
inlawrev-21198	512	24	.	.	PUNCT
inlawrev-21198	513	1	in	in	ADP
inlawrev-21198	513	2	addition	addition	NOUN
inlawrev-21198	513	3	to	to	ADP
inlawrev-21198	513	4	restating	restate	VERB
inlawrev-21198	513	5	some	some	DET
inlawrev-21198	513	6	exemptions	exemption	NOUN
inlawrev-21198	513	7	(	(	PUNCT
inlawrev-21198	513	8	e.g.	e.g.	ADV
inlawrev-21198	513	9	,	,	PUNCT
inlawrev-21198	513	10	the	the	DET
inlawrev-21198	513	11	exemptions	exemption	NOUN
inlawrev-21198	513	12	for	for	ADP
inlawrev-21198	513	13	legend	legend	NOUN
inlawrev-21198	513	14	and	and	CCONJ
inlawrev-21198	513	15	nonlegend	nonlegend	PROPN
inlawrev-21198	513	16	drugs	drug	NOUN
inlawrev-21198	513	17	,	,	PUNCT
inlawrev-21198	513	18	hearing	hear	VERB
inlawrev-21198	513	19	aids	aid	NOUN
inlawrev-21198	513	20	,	,	PUNCT
inlawrev-21198	513	21	insulin	insulin	NOUN
inlawrev-21198	513	22	,	,	PUNCT
inlawrev-21198	513	23	and	and	CCONJ
inlawrev-21198	513	24	blood	blood	NOUN
inlawrev-21198	513	25	)	)	PUNCT
inlawrev-21198	513	26	,	,	PUNCT
inlawrev-21198	513	27	the	the	DET
inlawrev-21198	513	28	g	g	PROPN
inlawrev-21198	513	29	a	a	DET
inlawrev-21198	513	30	replaced	replace	VERB
inlawrev-21198	513	31	the	the	DET
inlawrev-21198	513	32	exemption81	exemption81	NOUN
inlawrev-21198	513	33	for	for	ADP
inlawrev-21198	513	34	“	"	PUNCT
inlawrev-21198	513	35	sales	sale	NOUN
inlawrev-21198	513	36	of	of	ADP
inlawrev-21198	513	37	food	food	NOUN
inlawrev-21198	513	38	and	and	CCONJ
inlawrev-21198	513	39	food	food	NOUN
inlawrev-21198	513	40	ingredients	ingredient	NOUN
inlawrev-21198	513	41	prescribed	prescribe	VERB
inlawrev-21198	513	42	as	as	ADP
inlawrev-21198	513	43	medically	medically	ADV
inlawrev-21198	513	44	necessary	necessary	ADJ
inlawrev-21198	513	45	by	by	ADP
inlawrev-21198	513	46	a	a	DET
inlawrev-21198	513	47	physician	physician	NOUN
inlawrev-21198	513	48	”	"	PUNCT
inlawrev-21198	513	49	with	with	ADP
inlawrev-21198	513	50	one	one	NUM
inlawrev-21198	513	51	for	for	ADP
inlawrev-21198	513	52	sales	sale	NOUN
inlawrev-21198	513	53	of	of	ADP
inlawrev-21198	513	54	“	"	PUNCT
inlawrev-21198	513	55	food	food	NOUN
inlawrev-21198	513	56	,	,	PUNCT
inlawrev-21198	513	57	food	food	NOUN
inlawrev-21198	513	58	ingredients	ingredient	NOUN
inlawrev-21198	513	59	,	,	PUNCT
inlawrev-21198	513	60	and	and	CCONJ
inlawrev-21198	513	61	dietary82	dietary82	NOUN
inlawrev-21198	513	62	supplements	supplement	NOUN
inlawrev-21198	513	63	that	that	PRON
inlawrev-21198	513	64	are	be	AUX
inlawrev-21198	513	65	sold	sell	VERB
inlawrev-21198	513	66	by	by	ADP
inlawrev-21198	513	67	a	a	DET
inlawrev-21198	513	68	licensed	licensed	ADJ
inlawrev-21198	513	69	practitioner	practitioner	NOUN
inlawrev-21198	513	70	or	or	CCONJ
inlawrev-21198	513	71	pharmacist	pharmacist	NOUN
inlawrev-21198	513	72	.	.	PUNCT
inlawrev-21198	514	1	”83	”83	PROPN
inlawrev-21198	514	2	in	in	ADP
inlawrev-21198	514	3	other	other	ADJ
inlawrev-21198	514	4	areas	area	NOUN
inlawrev-21198	514	5	,	,	PUNCT
inlawrev-21198	514	6	the	the	DET
inlawrev-21198	514	7	ga	ga	PROPN
inlawrev-21198	514	8	effectively	effectively	ADV
inlawrev-21198	514	9	exem	exem	ADJ
inlawrev-21198	514	10	pted	pte	VERB
inlawrev-21198	514	11	tangible	tangible	ADJ
inlawrev-21198	514	12	personal	personal	ADJ
inlawrev-21198	514	13	property	property	NOUN
inlawrev-21198	514	14	temporarily	temporarily	ADV
inlawrev-21198	514	15	stored	store	VERB
inlawrev-21198	514	16	in	in	ADP
inlawrev-21198	514	17	indiana	indiana	PROPN
inlawrev-21198	514	18	for	for	ADP
inlawrev-21198	514	19	less	less	ADJ
inlawrev-21198	514	20	than	than	ADP
inlawrev-21198	514	21	180	180	NUM
inlawrev-21198	514	22	days	day	NOUN
inlawrev-21198	514	23	and	and	CCONJ
inlawrev-21198	514	24	is	be	AUX
inlawrev-21198	514	25	intended	intend	VERB
inlawrev-21198	514	26	solely	solely	ADV
inlawrev-21198	514	27	for	for	ADP
inlawrev-21198	514	28	use	use	NOUN
inlawrev-21198	514	29	outside	outside	ADP
inlawrev-21198	514	30	of	of	ADP
inlawrev-21198	514	31	the	the	DET
inlawrev-21198	514	32	state	state	NOUN
inlawrev-21198	514	33	from	from	ADP
inlawrev-21198	514	34	the	the	DET
inlawrev-21198	514	35	state	state	NOUN
inlawrev-21198	514	36	use	use	NOUN
inlawrev-21198	514	37	tax	tax	NOUN
inlawrev-21198	514	38	by	by	ADP
inlawrev-21198	514	39	excluding	exclude	VERB
inlawrev-21198	514	40	such	such	ADJ
inlawrev-21198	514	41	temporary	temporary	ADJ
inlawrev-21198	514	42	storage	storage	NOUN
inlawrev-21198	514	43	from	from	ADP
inlawrev-21198	514	44	the	the	DET
inlawrev-21198	514	45	use	use	NOUN
inlawrev-21198	514	46	tax	tax	NOUN
inlawrev-21198	514	47	’s	’s	PART
inlawrev-21198	514	48	“	"	PUNCT
inlawrev-21198	514	49	storage	storage	NOUN
inlawrev-21198	514	50	”	"	PUNCT
inlawrev-21198	514	51	definition	definition	NOUN
inlawrev-21198	514	52	.	.	PUNCT
inlawrev-21198	515	1	the	the	DET
inlawrev-21198	515	2	ga	ga	PROPN
inlawrev-21198	515	3	explicitly	explicitly	ADV
inlawrev-21198	515	4	exempted	exempt	VERB
inlawrev-21198	515	5	transactions84	transactions84	NOUN
inlawrev-21198	515	6	involving	involve	VERB
inlawrev-21198	515	7	labels	label	NOUN
inlawrev-21198	515	8	for	for	ADP
inlawrev-21198	515	9	the	the	DET
inlawrev-21198	515	10	state	state	NOUN
inlawrev-21198	515	11	gross	gross	ADJ
inlawrev-21198	515	12	retail	retail	ADJ
inlawrev-21198	515	13	tax	tax	NOUN
inlawrev-21198	515	14	when	when	SCONJ
inlawrev-21198	515	15	the	the	DET
inlawrev-21198	515	16	purchasing	purchase	VERB
inlawrev-21198	515	17	retail	retail	ADJ
inlawrev-21198	515	18	merchant	merchant	NOUN
inlawrev-21198	515	19	is	be	AUX
inlawrev-21198	515	20	required	require	VERB
inlawrev-21198	515	21	by	by	ADP
inlawrev-21198	515	22	law	law	NOUN
inlawrev-21198	515	23	to	to	PART
inlawrev-21198	515	24	affix	affix	VERB
inlawrev-21198	515	25	those	those	DET
inlawrev-21198	515	26	labels	label	NOUN
inlawrev-21198	515	27	to	to	ADP
inlawrev-21198	515	28	tangible	tangible	ADJ
inlawrev-21198	515	29	personal	personal	ADJ
inlawrev-21198	515	30	property	property	NOUN
inlawrev-21198	515	31	,	,	PUNCT
inlawrev-21198	515	32	and85	and85	VERB
inlawrev-21198	515	33	modified	modify	VERB
inlawrev-21198	515	34	the	the	DET
inlawrev-21198	515	35	recycling	recycling	NOUN
inlawrev-21198	515	36	exemption	exemption	NOUN
inlawrev-21198	515	37	to	to	PART
inlawrev-21198	515	38	exclude	exclude	VERB
inlawrev-21198	515	39	all	all	DET
inlawrev-21198	515	40	collection	collection	NOUN
inlawrev-21198	515	41	activities	activity	NOUN
inlawrev-21198	515	42	while	while	SCONJ
inlawrev-21198	515	43	including	include	VERB
inlawrev-21198	515	44	transactions	transaction	NOUN
inlawrev-21198	515	45	involving	involve	VERB
inlawrev-21198	515	46	a	a	DET
inlawrev-21198	515	47	“	"	PUNCT
inlawrev-21198	515	48	recycling	recycling	NOUN
inlawrev-21198	515	49	cart	cart	NOUN
inlawrev-21198	515	50	”	"	PUNCT
inlawrev-21198	515	51	(	(	PUNCT
inlawrev-21198	515	52	i.e.	i.e.	X
inlawrev-21198	515	53	,	,	PUNCT
inlawrev-21198	515	54	a	a	DET
inlawrev-21198	515	55	manually	manually	ADV
inlawrev-21198	515	56	propelled	propel	VERB
inlawrev-21198	515	57	cart	cart	NOUN
inlawrev-21198	515	58	with	with	ADP
inlawrev-21198	515	59	a	a	DET
inlawrev-21198	515	60	capacity	capacity	NOUN
inlawrev-21198	515	61	that	that	PRON
inlawrev-21198	515	62	does	do	AUX
inlawrev-21198	515	63	not	not	PART
inlawrev-21198	515	64	exceed	exceed	VERB
inlawrev-21198	515	65	100	100	NUM
inlawrev-21198	515	66	gallons	gallon	NOUN
inlawrev-21198	515	67	)	)	PUNCT
inlawrev-21198	515	68	.	.	PUNCT
inlawrev-21198	516	1	the	the	DET
inlawrev-21198	516	2	exemption	exemption	NOUN
inlawrev-21198	516	3	for	for	ADP
inlawrev-21198	516	4	research86	research86	NOUN
inlawrev-21198	516	5	and	and	CCONJ
inlawrev-21198	516	6	development	development	NOUN
inlawrev-21198	516	7	activities	activity	NOUN
inlawrev-21198	516	8	was	be	AUX
inlawrev-21198	516	9	also	also	ADV
inlawrev-21198	516	10	revised	revise	VERB
inlawrev-21198	516	11	to	to	PART
inlawrev-21198	516	12	clarify	clarify	VERB
inlawrev-21198	516	13	some	some	PRON
inlawrev-21198	516	14	of	of	ADP
inlawrev-21198	516	15	the	the	DET
inlawrev-21198	516	16	activities	activity	NOUN
inlawrev-21198	516	17	covered	cover	VERB
inlawrev-21198	516	18	under	under	ADP
inlawrev-21198	516	19	that	that	DET
inlawrev-21198	516	20	umbrella	umbrella	NOUN
inlawrev-21198	516	21	and	and	CCONJ
inlawrev-21198	516	22	to	to	PART
inlawrev-21198	516	23	explicitly	explicitly	ADV
inlawrev-21198	516	24	exclude	exclude	VERB
inlawrev-21198	516	25	other	other	ADJ
inlawrev-21198	516	26	activities	activity	NOUN
inlawrev-21198	516	27	like	like	ADP
inlawrev-21198	516	28	marketing	marketing	NOUN
inlawrev-21198	516	29	and	and	CCONJ
inlawrev-21198	516	30	sales	sale	NOUN
inlawrev-21198	516	31	research	research	NOUN
inlawrev-21198	516	32	.	.	PUNCT
inlawrev-21198	517	1	the	the	DET
inlawrev-21198	517	2	ga	ga	PROPN
inlawrev-21198	517	3	went	go	VERB
inlawrev-21198	517	4	on	on	ADP
inlawrev-21198	517	5	to	to	PART
inlawrev-21198	517	6	restrict	restrict	VERB
inlawrev-21198	517	7	that	that	DET
inlawrev-21198	517	8	exemption	exemption	NOUN
inlawrev-21198	517	9	to87	to87	PROPN
inlawrev-21198	517	10	activities	activitie	VERB
inlawrev-21198	517	11	“	"	PUNCT
inlawrev-21198	517	12	essential	essential	ADJ
inlawrev-21198	517	13	”	"	PUNCT
inlawrev-21198	517	14	or	or	CCONJ
inlawrev-21198	517	15	“	"	PUNCT
inlawrev-21198	517	16	integral	integral	ADJ
inlawrev-21198	517	17	”	"	PUNCT
inlawrev-21198	517	18	to	to	ADP
inlawrev-21198	517	19	the	the	DET
inlawrev-21198	517	20	“	"	PUNCT
inlawrev-21198	517	21	experimental	experimental	ADJ
inlawrev-21198	517	22	or	or	CCONJ
inlawrev-21198	517	23	laboratory	laboratory	NOUN
inlawrev-21198	517	24	research	research	NOUN
inlawrev-21198	517	25	and	and	CCONJ
inlawrev-21198	517	26	development	development	NOUN
inlawrev-21198	517	27	,	,	PUNCT
inlawrev-21198	517	28	”	"	PUNCT
inlawrev-21198	517	29	not	not	PART
inlawrev-21198	517	30	merely	merely	ADV
inlawrev-21198	517	31	“	"	PUNCT
inlawrev-21198	517	32	incidental	incidental	ADJ
inlawrev-21198	517	33	”	"	PUNCT
inlawrev-21198	517	34	to	to	ADP
inlawrev-21198	517	35	it	it	PRON
inlawrev-21198	517	36	.	.	PUNCT
inlawrev-21198	518	1	going	go	VERB
inlawrev-21198	518	2	forward	forward	ADV
inlawrev-21198	518	3	,	,	PUNCT
inlawrev-21198	518	4	the	the	DET
inlawrev-21198	518	5	ga	ga	NOUN
inlawrev-21198	518	6	signaled	signal	VERB
inlawrev-21198	518	7	its88	its88	PROPN
inlawrev-21198	518	8	intention	intention	NOUN
inlawrev-21198	518	9	to	to	PART
inlawrev-21198	518	10	consider	consider	VERB
inlawrev-21198	518	11	exempting	exempt	VERB
inlawrev-21198	518	12	sales	sale	NOUN
inlawrev-21198	518	13	of	of	ADP
inlawrev-21198	518	14	“	"	PUNCT
inlawrev-21198	518	15	precious	precious	ADJ
inlawrev-21198	518	16	metals	metal	NOUN
inlawrev-21198	518	17	bullion	bullion	NOUN
inlawrev-21198	518	18	or	or	CCONJ
inlawrev-21198	518	19	currency	currency	NOUN
inlawrev-21198	518	20	”	"	PUNCT
inlawrev-21198	518	21	79	79	NUM
inlawrev-21198	518	22	.	.	PUNCT
inlawrev-21198	519	1	i	i	PRON
inlawrev-21198	519	2	d.	d.	PROPN
inlawrev-21198	519	3	§	§	PROPN
inlawrev-21198	519	4	10	10	NUM
inlawrev-21198	519	5	,	,	PUNCT
inlawrev-21198	519	6	2015	2015	NUM
inlawrev-21198	519	7	ind	ind	NOUN
inlawrev-21198	519	8	.	.	PUNCT
inlawrev-21198	519	9	acts	act	VERB
inlawrev-21198	519	10	at	at	ADP
inlawrev-21198	519	11	4064	4064	NUM
inlawrev-21198	519	12	(	(	PUNCT
inlawrev-21198	519	13	amending	amend	VERB
inlawrev-21198	519	14	ind	ind	NOUN
inlawrev-21198	519	15	.	.	PUNCT
inlawrev-21198	520	1	code	code	PROPN
inlawrev-21198	520	2	§	§	PROPN
inlawrev-21198	520	3	6	6	NUM
inlawrev-21198	520	4	-	-	SYM
inlawrev-21198	520	5	2.5	2.5	NUM
inlawrev-21198	520	6	-	-	PUNCT
inlawrev-21198	520	7	5	5	NUM
inlawrev-21198	520	8	-	-	SYM
inlawrev-21198	520	9	3	3	NUM
inlawrev-21198	520	10	)	)	PUNCT
inlawrev-21198	520	11	.	.	PUNCT
inlawrev-21198	521	1	the	the	DET
inlawrev-21198	521	2	ga	ga	PROPN
inlawrev-21198	521	3	also	also	ADV
inlawrev-21198	521	4	clarified	clarify	VERB
inlawrev-21198	521	5	the	the	DET
inlawrev-21198	521	6	cutting	cutting	NOUN
inlawrev-21198	521	7	of	of	ADP
inlawrev-21198	521	8	steel	steel	NOUN
inlawrev-21198	521	9	bars	bar	NOUN
inlawrev-21198	521	10	into	into	ADP
inlawrev-21198	521	11	billets	billet	NOUN
inlawrev-21198	521	12	and	and	CCONJ
inlawrev-21198	521	13	the	the	DET
inlawrev-21198	521	14	felling	felling	NOUN
inlawrev-21198	521	15	of	of	ADP
inlawrev-21198	521	16	trees	tree	NOUN
inlawrev-21198	521	17	for	for	ADP
inlawrev-21198	521	18	further	further	ADJ
inlawrev-21198	521	19	use	use	NOUN
inlawrev-21198	521	20	in	in	ADP
inlawrev-21198	521	21	production	production	NOUN
inlawrev-21198	521	22	,	,	PUNCT
inlawrev-21198	521	23	or	or	CCONJ
inlawrev-21198	521	24	for	for	ADP
inlawrev-21198	521	25	sale	sale	NOUN
inlawrev-21198	521	26	,	,	PUNCT
inlawrev-21198	521	27	is	be	AUX
inlawrev-21198	521	28	“	"	PUNCT
inlawrev-21198	521	29	processing	processing	NOUN
inlawrev-21198	521	30	of	of	ADP
inlawrev-21198	521	31	tangible	tangible	ADJ
inlawrev-21198	521	32	personal	personal	ADJ
inlawrev-21198	521	33	property	property	NOUN
inlawrev-21198	521	34	”	"	PUNCT
inlawrev-21198	521	35	for	for	ADP
inlawrev-21198	521	36	the	the	DET
inlawrev-21198	521	37	purpose	purpose	NOUN
inlawrev-21198	521	38	of	of	ADP
inlawrev-21198	521	39	applying	apply	VERB
inlawrev-21198	521	40	the	the	DET
inlawrev-21198	521	41	double	double	ADJ
inlawrev-21198	521	42	direct	direct	ADJ
inlawrev-21198	521	43	test	test	NOUN
inlawrev-21198	521	44	.	.	PUNCT
inlawrev-21198	522	1	i	i	PRON
inlawrev-21198	522	2	d.	d.	PROPN
inlawrev-21198	522	3	80	80	NUM
inlawrev-21198	522	4	.	.	PUNCT
inlawrev-21198	523	1	i	i	PRON
inlawrev-21198	523	2	d.	d.	PROPN
inlawrev-21198	523	3	§	§	PROPN
inlawrev-21198	523	4	11	11	NUM
inlawrev-21198	523	5	,	,	PUNCT
inlawrev-21198	523	6	2015	2015	NUM
inlawrev-21198	523	7	ind	ind	NOUN
inlawrev-21198	523	8	.	.	PUNCT
inlawrev-21198	524	1	acts	act	VERB
inlawrev-21198	524	2	at	at	ADP
inlawrev-21198	524	3	4064	4064	NUM
inlawrev-21198	524	4	-	-	SYM
inlawrev-21198	524	5	65	65	NUM
inlawrev-21198	524	6	(	(	PUNCT
inlawrev-21198	524	7	amending	amend	VERB
inlawrev-21198	524	8	ind	ind	NOUN
inlawrev-21198	524	9	.	.	PUNCT
inlawrev-21198	525	1	code	code	PROPN
inlawrev-21198	525	2	§	§	PROPN
inlawrev-21198	525	3	6	6	NUM
inlawrev-21198	525	4	-	-	SYM
inlawrev-21198	525	5	2.5	2.5	NUM
inlawrev-21198	525	6	-	-	PUNCT
inlawrev-21198	525	7	5	5	NUM
inlawrev-21198	525	8	-	-	SYM
inlawrev-21198	525	9	4	4	NUM
inlawrev-21198	525	10	)	)	PUNCT
inlawrev-21198	525	11	.	.	PUNCT
inlawrev-21198	526	1	81	81	NUM
inlawrev-21198	526	2	.	.	PUNCT
inlawrev-21198	527	1	pub	pub	NOUN
inlawrev-21198	527	2	.	.	PUNCT
inlawrev-21198	528	1	l.	l.	PROPN
inlawrev-21198	528	2	no	no	INTJ
inlawrev-21198	528	3	.	.	PROPN
inlawrev-21198	529	1	242	242	NUM
inlawrev-21198	529	2	-	-	SYM
inlawrev-21198	529	3	2015	2015	NUM
inlawrev-21198	529	4	,	,	PUNCT
inlawrev-21198	529	5	§	§	PROPN
inlawrev-21198	529	6	§	§	PROPN
inlawrev-21198	529	7	8	8	NUM
inlawrev-21198	529	8	-	-	SYM
inlawrev-21198	529	9	9	9	NUM
inlawrev-21198	529	10	,	,	PUNCT
inlawrev-21198	529	11	2015	2015	NUM
inlawrev-21198	529	12	ind	ind	NOUN
inlawrev-21198	529	13	.	.	PUNCT
inlawrev-21198	530	1	acts	act	VERB
inlawrev-21198	530	2	3704	3704	NUM
inlawrev-21198	530	3	,	,	PUNCT
inlawrev-21198	530	4	3709	3709	NUM
inlawrev-21198	530	5	-	-	SYM
inlawrev-21198	530	6	12	12	NUM
inlawrev-21198	530	7	(	(	PUNCT
inlawrev-21198	530	8	amending	amend	VERB
inlawrev-21198	530	9	ind	ind	NOUN
inlawrev-21198	530	10	.	.	PUNCT
inlawrev-21198	531	1	code	code	PROPN
inlawrev-21198	531	2	§	§	PROPN
inlawrev-21198	531	3	§	§	PROPN
inlawrev-21198	531	4	6	6	NUM
inlawrev-21198	531	5	-	-	SYM
inlawrev-21198	531	6	2.5	2.5	NUM
inlawrev-21198	531	7	-	-	PUNCT
inlawrev-21198	531	8	5	5	NUM
inlawrev-21198	531	9	-	-	SYM
inlawrev-21198	531	10	18	18	NUM
inlawrev-21198	531	11	,	,	PUNCT
inlawrev-21198	531	12	-19	-19	PROPN
inlawrev-21198	531	13	)	)	PUNCT
inlawrev-21198	531	14	.	.	PUNCT
inlawrev-21198	532	1	82	82	NUM
inlawrev-21198	532	2	.	.	PUNCT
inlawrev-21198	533	1	i	i	PRON
inlawrev-21198	533	2	d.	d.	PROPN
inlawrev-21198	533	3	§	§	PROPN
inlawrev-21198	533	4	10	10	NUM
inlawrev-21198	533	5	,	,	PUNCT
inlawrev-21198	533	6	2015	2015	NUM
inlawrev-21198	533	7	ind	ind	NOUN
inlawrev-21198	533	8	.	.	PUNCT
inlawrev-21198	534	1	acts	act	VERB
inlawrev-21198	534	2	at	at	ADP
inlawrev-21198	534	3	3712	3712	NUM
inlawrev-21198	534	4	(	(	PUNCT
inlawrev-21198	534	5	repealing	repeal	VERB
inlawrev-21198	534	6	ind	ind	NOUN
inlawrev-21198	534	7	.	.	PUNCT
inlawrev-21198	535	1	code	code	PROPN
inlawrev-21198	535	2	§	§	PROPN
inlawrev-21198	535	3	6	6	NUM
inlawrev-21198	535	4	-	-	SYM
inlawrev-21198	535	5	2.5	2.5	NUM
inlawrev-21198	535	6	-	-	PUNCT
inlawrev-21198	535	7	5	5	NUM
inlawrev-21198	535	8	-	-	NUM
inlawrev-21198	535	9	21	21	NUM
inlawrev-21198	535	10	)	)	PUNCT
inlawrev-21198	535	11	.	.	PUNCT
inlawrev-21198	536	1	83	83	NUM
inlawrev-21198	536	2	.	.	PUNCT
inlawrev-21198	537	1	i	i	PRON
inlawrev-21198	537	2	d.	d.	PROPN
inlawrev-21198	537	3	§	§	PROPN
inlawrev-21198	537	4	8	8	NUM
inlawrev-21198	537	5	,	,	PUNCT
inlawrev-21198	537	6	2015	2015	NUM
inlawrev-21198	537	7	ind	ind	NOUN
inlawrev-21198	537	8	.	.	PUNCT
inlawrev-21198	538	1	acts	act	VERB
inlawrev-21198	538	2	at	at	ADP
inlawrev-21198	538	3	3709	3709	NUM
inlawrev-21198	538	4	-	-	SYM
inlawrev-21198	538	5	11	11	NUM
inlawrev-21198	538	6	(	(	PUNCT
inlawrev-21198	538	7	amending	amend	VERB
inlawrev-21198	538	8	ind	ind	NOUN
inlawrev-21198	538	9	.	.	PUNCT
inlawrev-21198	539	1	code	code	PROPN
inlawrev-21198	539	2	§	§	PROPN
inlawrev-21198	539	3	6	6	NUM
inlawrev-21198	539	4	-	-	SYM
inlawrev-21198	539	5	2.5	2.5	NUM
inlawrev-21198	539	6	-	-	PUNCT
inlawrev-21198	539	7	5	5	NUM
inlawrev-21198	539	8	-	-	SYM
inlawrev-21198	539	9	18	18	NUM
inlawrev-21198	539	10	)	)	PUNCT
inlawrev-21198	539	11	.	.	PUNCT
inlawrev-21198	540	1	a	a	DET
inlawrev-21198	540	2	“	"	PUNCT
inlawrev-21198	540	3	licensed	licensed	ADJ
inlawrev-21198	540	4	practitioner	practitioner	NOUN
inlawrev-21198	540	5	”	"	PUNCT
inlawrev-21198	540	6	is	be	AUX
inlawrev-21198	540	7	“	"	PUNCT
inlawrev-21198	540	8	individual	individual	ADJ
inlawrev-21198	540	9	who	who	PRON
inlawrev-21198	540	10	is	be	AUX
inlawrev-21198	540	11	a	a	DET
inlawrev-21198	540	12	doctor	doctor	NOUN
inlawrev-21198	540	13	,	,	PUNCT
inlawrev-21198	540	14	dentist	dentist	NOUN
inlawrev-21198	540	15	,	,	PUNCT
inlawrev-21198	540	16	veterinarian	veterinarian	NOUN
inlawrev-21198	540	17	,	,	PUNCT
inlawrev-21198	540	18	or	or	CCONJ
inlawrev-21198	540	19	other	other	ADJ
inlawrev-21198	540	20	practitioner	practitioner	NOUN
inlawrev-21198	540	21	licensed	license	VERB
inlawrev-21198	540	22	to	to	PART
inlawrev-21198	540	23	prescribe	prescribe	VERB
inlawrev-21198	540	24	,	,	PUNCT
inlawrev-21198	540	25	dispense	dispense	NOUN
inlawrev-21198	540	26	,	,	PUNCT
inlawrev-21198	540	27	and	and	CCONJ
inlawrev-21198	540	28	administer	administer	NOUN
inlawrev-21198	540	29	drugs	drug	NOUN
inlawrev-21198	540	30	to	to	ADP
inlawrev-21198	540	31	human	human	ADJ
inlawrev-21198	540	32	beings	being	NOUN
inlawrev-21198	540	33	or	or	CCONJ
inlawrev-21198	540	34	animals	animal	NOUN
inlawrev-21198	540	35	in	in	ADP
inlawrev-21198	540	36	the	the	DET
inlawrev-21198	540	37	course	course	NOUN
inlawrev-21198	540	38	of	of	ADP
inlawrev-21198	540	39	the	the	DET
inlawrev-21198	540	40	practitioner	practitioner	NOUN
inlawrev-21198	540	41	’s	’s	PART
inlawrev-21198	540	42	professional	professional	ADJ
inlawrev-21198	540	43	practice	practice	NOUN
inlawrev-21198	540	44	of	of	ADP
inlawrev-21198	540	45	treating	treat	VERB
inlawrev-21198	540	46	patients	patient	NOUN
inlawrev-21198	540	47	.	.	PUNCT
inlawrev-21198	540	48	”	"	PUNCT
inlawrev-21198	541	1	i	i	PRON
inlawrev-21198	541	2	d.	d.	PROPN
inlawrev-21198	541	3	§	§	PROPN
inlawrev-21198	541	4	5	5	NUM
inlawrev-21198	541	5	,	,	PUNCT
inlawrev-21198	541	6	2015	2015	NUM
inlawrev-21198	541	7	ind	ind	NOUN
inlawrev-21198	541	8	.	.	PUNCT
inlawrev-21198	542	1	acts	act	VERB
inlawrev-21198	542	2	at	at	ADP
inlawrev-21198	542	3	3707	3707	NUM
inlawrev-21198	542	4	(	(	PUNCT
inlawrev-21198	542	5	codified	codify	VERB
inlawrev-21198	542	6	at	at	ADP
inlawrev-21198	542	7	ind	ind	PROPN
inlawrev-21198	542	8	.	.	PUNCT
inlawrev-21198	543	1	code	code	PROPN
inlawrev-21198	543	2	§	§	PROPN
inlawrev-21198	543	3	6	6	NUM
inlawrev-21198	543	4	-	-	SYM
inlawrev-21198	543	5	2.5	2.5	NUM
inlawrev-21198	543	6	-	-	PUNCT
inlawrev-21198	543	7	1	1	NUM
inlawrev-21198	543	8	-	-	NUM
inlawrev-21198	543	9	21.5	21.5	NUM
inlawrev-21198	543	10	)	)	PUNCT
inlawrev-21198	543	11	.	.	PUNCT
inlawrev-21198	544	1	84	84	NUM
inlawrev-21198	544	2	.	.	PUNCT
inlawrev-21198	545	1	i	i	PRON
inlawrev-21198	545	2	d.	d.	PROPN
inlawrev-21198	545	3	§	§	PROPN
inlawrev-21198	545	4	6	6	NUM
inlawrev-21198	545	5	,	,	PUNCT
inlawrev-21198	545	6	2015	2015	NUM
inlawrev-21198	545	7	ind	ind	NOUN
inlawrev-21198	545	8	.	.	PUNCT
inlawrev-21198	546	1	acts	act	VERB
inlawrev-21198	546	2	at	at	ADP
inlawrev-21198	546	3	3707	3707	NUM
inlawrev-21198	546	4	-	-	SYM
inlawrev-21198	546	5	09	09	NUM
inlawrev-21198	546	6	(	(	PUNCT
inlawrev-21198	546	7	amending	amend	VERB
inlawrev-21198	546	8	ind	ind	NOUN
inlawrev-21198	546	9	.	.	PUNCT
inlawrev-21198	547	1	code	code	PROPN
inlawrev-21198	547	2	§	§	PROPN
inlawrev-21198	547	3	6	6	NUM
inlawrev-21198	547	4	-	-	SYM
inlawrev-21198	547	5	2.5	2.5	NUM
inlawrev-21198	547	6	-	-	PUNCT
inlawrev-21198	547	7	3	3	NUM
inlawrev-21198	547	8	-	-	SYM
inlawrev-21198	547	9	1	1	NUM
inlawrev-21198	547	10	)	)	PUNCT
inlawrev-21198	547	11	.	.	PUNCT
inlawrev-21198	548	1	85	85	NUM
inlawrev-21198	548	2	.	.	PUNCT
inlawrev-21198	549	1	pub	pub	NOUN
inlawrev-21198	549	2	.	.	PUNCT
inlawrev-21198	550	1	l.	l.	PROPN
inlawrev-21198	550	2	no	no	INTJ
inlawrev-21198	550	3	.	.	PROPN
inlawrev-21198	551	1	138	138	NUM
inlawrev-21198	551	2	-	-	SYM
inlawrev-21198	551	3	2015	2015	NUM
inlawrev-21198	551	4	,	,	PUNCT
inlawrev-21198	551	5	§	§	PROPN
inlawrev-21198	551	6	1	1	NUM
inlawrev-21198	551	7	,	,	PUNCT
inlawrev-21198	551	8	2015	2015	NUM
inlawrev-21198	551	9	ind	ind	NOUN
inlawrev-21198	551	10	.	.	PUNCT
inlawrev-21198	552	1	acts	act	VERB
inlawrev-21198	552	2	1233	1233	NUM
inlawrev-21198	552	3	,	,	PUNCT
inlawrev-21198	552	4	1233	1233	NUM
inlawrev-21198	552	5	(	(	PUNCT
inlawrev-21198	552	6	codified	codify	VERB
inlawrev-21198	552	7	at	at	ADP
inlawrev-21198	552	8	ind	ind	PROPN
inlawrev-21198	552	9	.	.	PUNCT
inlawrev-21198	553	1	code	code	PROPN
inlawrev-21198	553	2	§	§	PROPN
inlawrev-21198	553	3	6	6	NUM
inlawrev-21198	553	4	-	-	SYM
inlawrev-21198	553	5	2.5	2.5	NUM
inlawrev-21198	553	6	-	-	PUNCT
inlawrev-21198	553	7	550	550	NUM
inlawrev-21198	553	8	)	)	PUNCT
inlawrev-21198	553	9	.	.	PUNCT
inlawrev-21198	554	1	86	86	NUM
inlawrev-21198	554	2	.	.	PUNCT
inlawrev-21198	555	1	pub	pub	NOUN
inlawrev-21198	555	2	.	.	PUNCT
inlawrev-21198	556	1	l.	l.	PROPN
inlawrev-21198	556	2	no	no	INTJ
inlawrev-21198	556	3	.	.	PROPN
inlawrev-21198	557	1	242	242	NUM
inlawrev-21198	557	2	-	-	SYM
inlawrev-21198	557	3	2015	2015	NUM
inlawrev-21198	557	4	,	,	PUNCT
inlawrev-21198	557	5	§	§	PROPN
inlawrev-21198	557	6	12	12	NUM
inlawrev-21198	557	7	,	,	PUNCT
inlawrev-21198	557	8	2015	2015	NUM
inlawrev-21198	557	9	ind	ind	NOUN
inlawrev-21198	557	10	.	.	PUNCT
inlawrev-21198	558	1	acts	act	VERB
inlawrev-21198	558	2	at	at	ADP
inlawrev-21198	558	3	3715	3715	NUM
inlawrev-21198	558	4	-	-	SYM
inlawrev-21198	558	5	16	16	NUM
inlawrev-21198	558	6	(	(	PUNCT
inlawrev-21198	558	7	amending	amend	VERB
inlawrev-21198	558	8	ind	ind	NOUN
inlawrev-21198	558	9	.	.	PUNCT
inlawrev-21198	559	1	code	code	PROPN
inlawrev-21198	559	2	§	§	PROPN
inlawrev-21198	559	3	6	6	NUM
inlawrev-21198	559	4	-	-	SYM
inlawrev-21198	559	5	2.5	2.5	NUM
inlawrev-21198	559	6	-	-	PUNCT
inlawrev-21198	559	7	545.8	545.8	NUM
inlawrev-21198	559	8	)	)	PUNCT
inlawrev-21198	559	9	.	.	PUNCT
inlawrev-21198	560	1	87	87	NUM
inlawrev-21198	560	2	.	.	PUNCT
inlawrev-21198	561	1	i	i	PRON
inlawrev-21198	561	2	d.	d.	PROPN
inlawrev-21198	561	3	§	§	PROPN
inlawrev-21198	561	4	11	11	NUM
inlawrev-21198	561	5	,	,	PUNCT
inlawrev-21198	561	6	2015	2015	NUM
inlawrev-21198	561	7	ind	ind	NOUN
inlawrev-21198	561	8	.	.	PUNCT
inlawrev-21198	562	1	acts	act	VERB
inlawrev-21198	562	2	at	at	ADP
inlawrev-21198	562	3	3712	3712	NUM
inlawrev-21198	562	4	-	-	SYM
inlawrev-21198	562	5	15	15	NUM
inlawrev-21198	562	6	(	(	PUNCT
inlawrev-21198	562	7	amending	amend	VERB
inlawrev-21198	562	8	ind	ind	NOUN
inlawrev-21198	562	9	.	.	PUNCT
inlawrev-21198	563	1	code	code	PROPN
inlawrev-21198	563	2	§	§	PROPN
inlawrev-21198	563	3	6	6	NUM
inlawrev-21198	563	4	-	-	SYM
inlawrev-21198	563	5	2.5	2.5	NUM
inlawrev-21198	563	6	-	-	PUNCT
inlawrev-21198	563	7	5	5	NUM
inlawrev-21198	563	8	-	-	NUM
inlawrev-21198	563	9	40	40	NUM
inlawrev-21198	563	10	)	)	PUNCT
inlawrev-21198	563	11	.	.	PUNCT
inlawrev-21198	564	1	88	88	NUM
inlawrev-21198	564	2	.	.	PUNCT
inlawrev-21198	565	1	i	i	PRON
inlawrev-21198	565	2	d.	d.	PROPN
inlawrev-21198	565	3	1246	1246	NUM
inlawrev-21198	565	4	indiana	indiana	PROPN
inlawrev-21198	565	5	law	law	PROPN
inlawrev-21198	565	6	review	review	NOUN
inlawrev-21198	566	1	[	[	X
inlawrev-21198	566	2	vol	vol	NOUN
inlawrev-21198	566	3	.	.	PUNCT
inlawrev-21198	566	4	49:1235	49:1235	NUM
inlawrev-21198	566	5	and	and	CCONJ
inlawrev-21198	566	6	“	"	PUNCT
inlawrev-21198	566	7	the	the	DET
inlawrev-21198	566	8	lease	lease	NOUN
inlawrev-21198	566	9	or	or	CCONJ
inlawrev-21198	566	10	rental	rental	NOUN
inlawrev-21198	566	11	of	of	ADP
inlawrev-21198	566	12	storage	storage	NOUN
inlawrev-21198	566	13	for	for	ADP
inlawrev-21198	566	14	precious	precious	ADJ
inlawrev-21198	566	15	metals	metal	NOUN
inlawrev-21198	566	16	bullion	bullion	NOUN
inlawrev-21198	566	17	or	or	CCONJ
inlawrev-21198	566	18	currency	currency	NOUN
inlawrev-21198	566	19	”	"	PUNCT
inlawrev-21198	566	20	in	in	ADP
inlawrev-21198	566	21	future	future	ADJ
inlawrev-21198	566	22	years	year	NOUN
inlawrev-21198	566	23	when	when	SCONJ
inlawrev-21198	566	24	it	it	PRON
inlawrev-21198	566	25	urged	urge	VERB
inlawrev-21198	566	26	the	the	DET
inlawrev-21198	566	27	legislative	legislative	ADJ
inlawrev-21198	566	28	council	council	NOUN
inlawrev-21198	566	29	to	to	PART
inlawrev-21198	566	30	study	study	VERB
inlawrev-21198	566	31	those	those	DET
inlawrev-21198	566	32	areas.89	areas.89	NOUN
inlawrev-21198	566	33	the	the	DET
inlawrev-21198	566	34	ga	ga	PROPN
inlawrev-21198	566	35	amended	amend	VERB
inlawrev-21198	566	36	a	a	DET
inlawrev-21198	566	37	few	few	ADJ
inlawrev-21198	566	38	administrative	administrative	ADJ
inlawrev-21198	566	39	provisions	provision	NOUN
inlawrev-21198	566	40	,	,	PUNCT
inlawrev-21198	566	41	too	too	ADV
inlawrev-21198	566	42	.	.	PUNCT
inlawrev-21198	567	1	first	first	ADV
inlawrev-21198	567	2	,	,	PUNCT
inlawrev-21198	567	3	it	it	PRON
inlawrev-21198	567	4	repealed	repeal	VERB
inlawrev-21198	567	5	unnecessary	unnecessary	ADJ
inlawrev-21198	567	6	statutory	statutory	ADJ
inlawrev-21198	567	7	language	language	NOUN
inlawrev-21198	567	8	dealing	deal	VERB
inlawrev-21198	567	9	with	with	ADP
inlawrev-21198	567	10	refund	refund	NOUN
inlawrev-21198	567	11	claims	claim	NOUN
inlawrev-21198	567	12	filed	file	VERB
inlawrev-21198	567	13	to	to	PART
inlawrev-21198	567	14	recover	recover	VERB
inlawrev-21198	567	15	prepaid	prepaid	ADJ
inlawrev-21198	567	16	state	state	NOUN
inlawrev-21198	567	17	gross	gross	ADJ
inlawrev-21198	567	18	retail	retail	ADJ
inlawrev-21198	567	19	tax	tax	NOUN
inlawrev-21198	567	20	paid	pay	VERB
inlawrev-21198	567	21	for	for	ADP
inlawrev-21198	567	22	gasoline	gasoline	NOUN
inlawrev-21198	567	23	that	that	PRON
inlawrev-21198	567	24	eventually	eventually	ADV
inlawrev-21198	567	25	turned	turn	VERB
inlawrev-21198	567	26	out	out	ADP
inlawrev-21198	567	27	to	to	PART
inlawrev-21198	567	28	be	be	AUX
inlawrev-21198	567	29	exempt	exempt	ADJ
inlawrev-21198	567	30	.	.	PUNCT
inlawrev-21198	568	1	second	second	ADJ
inlawrev-21198	568	2	,	,	PUNCT
inlawrev-21198	568	3	it	it	PRON
inlawrev-21198	568	4	removed	remove	VERB
inlawrev-21198	568	5	the	the	DET
inlawrev-21198	568	6	thirty	thirty	NUM
inlawrev-21198	568	7	-	-	PUNCT
inlawrev-21198	568	8	six	six	NUM
inlawrev-21198	568	9	-	-	PUNCT
inlawrev-21198	568	10	m	m	NOUN
inlawrev-21198	568	11	onth	onth	ADJ
inlawrev-21198	568	12	limitations	limitation	NOUN
inlawrev-21198	568	13	period	period	NOUN
inlawrev-21198	568	14	for	for	ADP
inlawrev-21198	568	15	filing	filing	NOUN
inlawrev-21198	568	16	a90	a90	PROPN
inlawrev-21198	568	17	refund	refund	ADJ
inlawrev-21198	568	18	claim	claim	NOUN
inlawrev-21198	568	19	relying	rely	VERB
inlawrev-21198	568	20	on	on	ADP
inlawrev-21198	568	21	the	the	DET
inlawrev-21198	568	22	tangible	tangible	ADJ
inlawrev-21198	568	23	personal	personal	ADJ
inlawrev-21198	568	24	property	property	NOUN
inlawrev-21198	568	25	tax	tax	NOUN
inlawrev-21198	568	26	exemption	exemption	NOUN
inlawrev-21198	568	27	available	available	ADJ
inlawrev-21198	568	28	for	for	ADP
inlawrev-21198	568	29	“	"	PUNCT
inlawrev-21198	568	30	electrical	electrical	ADJ
inlawrev-21198	568	31	energy	energy	NOUN
inlawrev-21198	568	32	,	,	PUNCT
inlawrev-21198	568	33	natural	natural	ADJ
inlawrev-21198	568	34	or	or	CCONJ
inlawrev-21198	568	35	artificial	artificial	ADJ
inlawrev-21198	568	36	gas	gas	NOUN
inlawrev-21198	568	37	,	,	PUNCT
inlawrev-21198	568	38	water	water	NOUN
inlawrev-21198	568	39	,	,	PUNCT
inlawrev-21198	568	40	steam	steam	NOUN
inlawrev-21198	568	41	,	,	PUNCT
inlawrev-21198	568	42	and	and	CCONJ
inlawrev-21198	568	43	steam	steam	NOUN
inlawrev-21198	568	44	heat	heat	NOUN
inlawrev-21198	568	45	.	.	PUNCT
inlawrev-21198	569	1	”91	”91	NOUN
inlawrev-21198	569	2	third	third	ADV
inlawrev-21198	569	3	,	,	PUNCT
inlawrev-21198	569	4	the	the	DET
inlawrev-21198	569	5	ga	ga	PROPN
inlawrev-21198	569	6	updated	update	VERB
inlawrev-21198	569	7	the	the	DET
inlawrev-21198	569	8	statutory	statutory	ADJ
inlawrev-21198	569	9	list	list	NOUN
inlawrev-21198	569	10	of	of	ADP
inlawrev-21198	569	11	specific	specific	ADJ
inlawrev-21198	569	12	examples	example	NOUN
inlawrev-21198	569	13	where	where	SCONJ
inlawrev-21198	569	14	the	the	DET
inlawrev-21198	569	15	dor	dor	NOUN
inlawrev-21198	569	16	may	may	AUX
inlawrev-21198	569	17	revoke	revoke	VERB
inlawrev-21198	569	18	a	a	DET
inlawrev-21198	569	19	registered	register	VERB
inlawrev-21198	569	20	retail	retail	ADJ
inlawrev-21198	569	21	merchant	merchant	NOUN
inlawrev-21198	569	22	’s	’s	PART
inlawrev-21198	569	23	certificate	certificate	NOUN
inlawrev-21198	569	24	,	,	PUNCT
inlawrev-21198	569	25	a	a	DET
inlawrev-21198	569	26	manufacturer	manufacturer	NOUN
inlawrev-21198	569	27	’s	’s	PART
inlawrev-21198	569	28	or	or	CCONJ
inlawrev-21198	569	29	wholesaler	wholesaler	NOUN
inlawrev-21198	569	30	’s	’s	PART
inlawrev-21198	569	31	certificate	certificate	NOUN
inlawrev-21198	569	32	,	,	PUNCT
inlawrev-21198	569	33	or	or	CCONJ
inlawrev-21198	569	34	an	an	DET
inlawrev-21198	569	35	exempt	exempt	ADJ
inlawrev-21198	569	36	organization	organization	NOUN
inlawrev-21198	569	37	’s	’s	PART
inlawrev-21198	569	38	certificate	certificate	NOUN
inlawrev-21198	569	39	for	for	ADP
inlawrev-21198	569	40	good	good	ADJ
inlawrev-21198	569	41	cause	cause	NOUN
inlawrev-21198	569	42	,	,	PUNCT
inlawrev-21198	569	43	and	and	CCONJ
inlawrev-21198	569	44	authorized	authorize	VERB
inlawrev-21198	569	45	the	the	DET
inlawrev-21198	569	46	dor	dor	PROPN
inlawrev-21198	569	47	to	to	PART
inlawrev-21198	569	48	act	act	VERB
inlawrev-21198	569	49	without	without	ADP
inlawrev-21198	569	50	waiting	wait	VERB
inlawrev-21198	569	51	for	for	SCONJ
inlawrev-21198	569	52	criminal	criminal	ADJ
inlawrev-21198	569	53	charges	charge	NOUN
inlawrev-21198	569	54	to	to	PART
inlawrev-21198	569	55	be	be	AUX
inlawrev-21198	569	56	filed	file	VERB
inlawrev-21198	569	57	or	or	CCONJ
inlawrev-21198	569	58	adjudicated.92	adjudicated.92	PROPN
inlawrev-21198	569	59	c.	c.	PROPN
inlawrev-21198	569	60	state	state	NOUN
inlawrev-21198	569	61	income	income	NOUN
inlawrev-21198	569	62	taxes	taxis	NOUN
inlawrev-21198	569	63	in	in	ADP
inlawrev-21198	569	64	2015	2015	NUM
inlawrev-21198	569	65	,	,	PUNCT
inlawrev-21198	569	66	the	the	DET
inlawrev-21198	569	67	ga	ga	PROPN
inlawrev-21198	569	68	made	make	VERB
inlawrev-21198	569	69	a	a	DET
inlawrev-21198	569	70	number	number	NOUN
inlawrev-21198	569	71	of	of	ADP
inlawrev-21198	569	72	important	important	ADJ
inlawrev-21198	569	73	changes	change	NOUN
inlawrev-21198	569	74	to	to	ADP
inlawrev-21198	569	75	the	the	DET
inlawrev-21198	569	76	state	state	NOUN
inlawrev-21198	569	77	income	income	NOUN
inlawrev-21198	569	78	tax	tax	NOUN
inlawrev-21198	569	79	base	base	NOUN
inlawrev-21198	569	80	for	for	ADP
inlawrev-21198	569	81	individual	individual	ADJ
inlawrev-21198	569	82	and	and	CCONJ
inlawrev-21198	569	83	business	business	NOUN
inlawrev-21198	569	84	taxpayers	taxpayer	NOUN
inlawrev-21198	569	85	.	.	PUNCT
inlawrev-21198	570	1	it	it	PRON
inlawrev-21198	570	2	also	also	ADV
inlawrev-21198	570	3	created	create	VERB
inlawrev-21198	570	4	several	several	ADJ
inlawrev-21198	570	5	new	new	ADJ
inlawrev-21198	570	6	nonrefundable	nonrefundable	ADJ
inlawrev-21198	570	7	income	income	NOUN
inlawrev-21198	570	8	tax	tax	NOUN
inlawrev-21198	570	9	credits	credit	NOUN
inlawrev-21198	570	10	and	and	CCONJ
inlawrev-21198	570	11	modified	modify	VERB
inlawrev-21198	570	12	the	the	DET
inlawrev-21198	570	13	reporting	reporting	NOUN
inlawrev-21198	570	14	procedures	procedure	NOUN
inlawrev-21198	570	15	for	for	ADP
inlawrev-21198	570	16	tax	tax	NOUN
inlawrev-21198	570	17	withholding	withholding	NOUN
inlawrev-21198	570	18	and	and	CCONJ
inlawrev-21198	570	19	amended	amend	VERB
inlawrev-21198	570	20	returns	return	NOUN
inlawrev-21198	570	21	.	.	PUNCT
inlawrev-21198	571	1	effective	effective	ADJ
inlawrev-21198	571	2	on	on	ADP
inlawrev-21198	571	3	january	january	PROPN
inlawrev-21198	571	4	1	1	NUM
inlawrev-21198	571	5	,	,	PUNCT
inlawrev-21198	571	6	2013	2013	NUM
inlawrev-21198	571	7	,	,	PUNCT
inlawrev-21198	571	8	the	the	DET
inlawrev-21198	571	9	ga	ga	PROPN
inlawrev-21198	571	10	updated	update	VERB
inlawrev-21198	571	11	the	the	DET
inlawrev-21198	571	12	state	state	NOUN
inlawrev-21198	571	13	income	income	NOUN
inlawrev-21198	571	14	tax	tax	NOUN
inlawrev-21198	571	15	base	base	NOUN
inlawrev-21198	571	16	to	to	PART
inlawrev-21198	571	17	use	use	VERB
inlawrev-21198	571	18	key	key	ADJ
inlawrev-21198	571	19	definitions	definition	NOUN
inlawrev-21198	571	20	(	(	PUNCT
inlawrev-21198	571	21	e.g.	e.g.	ADV
inlawrev-21198	571	22	,	,	PUNCT
inlawrev-21198	571	23	“	"	PUNCT
inlawrev-21198	571	24	adjusted	adjusted	ADJ
inlawrev-21198	571	25	gross	gross	ADJ
inlawrev-21198	571	26	income	income	NOUN
inlawrev-21198	571	27	”	"	PUNCT
inlawrev-21198	571	28	for	for	ADP
inlawrev-21198	571	29	individuals	individual	NOUN
inlawrev-21198	571	30	and	and	CCONJ
inlawrev-21198	571	31	“	"	PUNCT
inlawrev-21198	571	32	taxable	taxable	ADJ
inlawrev-21198	571	33	income	income	NOUN
inlawrev-21198	571	34	”	"	PUNCT
inlawrev-21198	571	35	for	for	ADP
inlawrev-21198	571	36	corporations	corporation	NOUN
inlawrev-21198	571	37	)	)	PUNCT
inlawrev-21198	571	38	from	from	ADP
inlawrev-21198	571	39	the	the	DET
inlawrev-21198	571	40	irc	irc	NOUN
inlawrev-21198	571	41	in	in	ADP
inlawrev-21198	571	42	effect	effect	NOUN
inlawrev-21198	571	43	on	on	ADP
inlawrev-21198	571	44	january	january	PROPN
inlawrev-21198	571	45	1	1	NUM
inlawrev-21198	571	46	,	,	PUNCT
inlawrev-21198	571	47	2015	2015	NUM
inlawrev-21198	571	48	,	,	PUNCT
inlawrev-21198	571	49	rather	rather	ADV
inlawrev-21198	571	50	than	than	ADP
inlawrev-21198	571	51	the	the	DET
inlawrev-21198	571	52	one	one	NOUN
inlawrev-21198	571	53	in	in	ADP
inlawrev-21198	571	54	effect	effect	NOUN
inlawrev-21198	571	55	on	on	ADP
inlawrev-21198	571	56	january	january	PROPN
inlawrev-21198	571	57	1	1	NUM
inlawrev-21198	571	58	,	,	PUNCT
inlawrev-21198	571	59	2013	2013	NUM
inlawrev-21198	571	60	,	,	PUNCT
inlawrev-21198	571	61	and	and	CCONJ
inlawrev-21198	571	62	to	to	PART
inlawrev-21198	571	63	incorporate	incorporate	VERB
inlawrev-21198	571	64	the	the	DET
inlawrev-21198	571	65	treasury	treasury	NOUN
inlawrev-21198	571	66	regulations	regulation	NOUN
inlawrev-21198	571	67	in	in	ADP
inlawrev-21198	571	68	effect	effect	NOUN
inlawrev-21198	571	69	on	on	ADP
inlawrev-21198	571	70	january	january	PROPN
inlawrev-21198	571	71	1	1	NUM
inlawrev-21198	571	72	,	,	PUNCT
inlawrev-21198	571	73	2015	2015	NUM
inlawrev-21198	571	74	,	,	PUNCT
inlawrev-21198	571	75	rather	rather	ADV
inlawrev-21198	571	76	than	than	ADP
inlawrev-21198	571	77	those	those	PRON
inlawrev-21198	571	78	in	in	ADP
inlawrev-21198	571	79	effect	effect	NOUN
inlawrev-21198	571	80	on	on	ADP
inlawrev-21198	571	81	january	january	PROPN
inlawrev-21198	571	82	1	1	NUM
inlawrev-21198	571	83	,	,	PUNCT
inlawrev-21198	571	84	2011	2011	NUM
inlawrev-21198	571	85	.	.	PUNCT
inlawrev-21198	572	1	the	the	DET
inlawrev-21198	572	2	ga	ga	PROPN
inlawrev-21198	572	3	also	also	ADV
inlawrev-21198	572	4	tweaked	tweak	VERB
inlawrev-21198	572	5	the	the	DET
inlawrev-21198	572	6	indiana	indiana	PROPN
inlawrev-21198	572	7	c	c	PROPN
inlawrev-21198	572	8	ode93	ode93	ADJ
inlawrev-21198	572	9	definitions	definition	NOUN
inlawrev-21198	572	10	to	to	AUX
inlawrev-21198	572	11	more	more	ADV
inlawrev-21198	572	12	closely	closely	ADV
inlawrev-21198	572	13	align	align	VERB
inlawrev-21198	572	14	with	with	ADP
inlawrev-21198	572	15	those	those	PRON
inlawrev-21198	572	16	in	in	ADP
inlawrev-21198	572	17	the	the	DET
inlawrev-21198	572	18	irc	irc	NOUN
inlawrev-21198	572	19	by	by	ADP
inlawrev-21198	572	20	removing	remove	VERB
inlawrev-21198	572	21	a	a	DET
inlawrev-21198	572	22	handful	handful	NOUN
inlawrev-21198	572	23	of	of	ADP
inlawrev-21198	572	24	indiana	indiana	PROPN
inlawrev-21198	572	25	-	-	PUNCT
inlawrev-21198	572	26	specific	specific	ADJ
inlawrev-21198	572	27	adjustments	adjustment	NOUN
inlawrev-21198	572	28	passed	pass	VERB
inlawrev-21198	572	29	in	in	ADP
inlawrev-21198	572	30	earlier	early	ADJ
inlawrev-21198	572	31	years	year	NOUN
inlawrev-21198	572	32	to	to	PART
inlawrev-21198	572	33	reject	reject	VERB
inlawrev-21198	572	34	certain	certain	ADJ
inlawrev-21198	572	35	provisions	provision	NOUN
inlawrev-21198	572	36	in	in	ADP
inlawrev-21198	572	37	the	the	DET
inlawrev-21198	572	38	irc	irc	NOUN
inlawrev-21198	572	39	.	.	PUNCT
inlawrev-21198	573	1	due	due	ADP
inlawrev-21198	573	2	to	to	ADP
inlawrev-21198	573	3	their	their	PRON
inlawrev-21198	573	4	length	length	NOUN
inlawrev-21198	573	5	,	,	PUNCT
inlawrev-21198	573	6	those	those	DET
inlawrev-21198	573	7	adjustments	adjustment	NOUN
inlawrev-21198	573	8	are	be	AUX
inlawrev-21198	573	9	listed	list	VERB
inlawrev-21198	573	10	in	in	ADP
inlawrev-21198	573	11	the	the	DET
inlawrev-21198	573	12	footnote	footnote	NOUN
inlawrev-21198	573	13	that94	that94	NOUN
inlawrev-21198	573	14	accompanies	accompany	VERB
inlawrev-21198	573	15	this	this	DET
inlawrev-21198	573	16	sentence.95	sentence.95	NOUN
inlawrev-21198	573	17	89	89	NUM
inlawrev-21198	573	18	.	.	PUNCT
inlawrev-21198	574	1	pub	pub	NOUN
inlawrev-21198	574	2	.	.	PUNCT
inlawrev-21198	575	1	l.	l.	PROPN
inlawrev-21198	575	2	no	no	INTJ
inlawrev-21198	575	3	.	.	PROPN
inlawrev-21198	576	1	16	16	NUM
inlawrev-21198	576	2	-	-	SYM
inlawrev-21198	576	3	2015	2015	NUM
inlawrev-21198	576	4	,	,	PUNCT
inlawrev-21198	576	5	§	§	PROPN
inlawrev-21198	576	6	1	1	NUM
inlawrev-21198	576	7	,	,	PUNCT
inlawrev-21198	576	8	2015	2015	NUM
inlawrev-21198	576	9	ind	ind	NOUN
inlawrev-21198	576	10	.	.	PUNCT
inlawrev-21198	577	1	acts	act	VERB
inlawrev-21198	577	2	218	218	NUM
inlawrev-21198	577	3	,	,	PUNCT
inlawrev-21198	577	4	218	218	NUM
inlawrev-21198	577	5	.	.	PUNCT
inlawrev-21198	578	1	90	90	NUM
inlawrev-21198	578	2	.	.	PUNCT
inlawrev-21198	579	1	pub	pub	NOUN
inlawrev-21198	579	2	.	.	PUNCT
inlawrev-21198	580	1	l.	l.	PROPN
inlawrev-21198	580	2	no	no	INTJ
inlawrev-21198	580	3	.	.	PROPN
inlawrev-21198	581	1	109	109	NUM
inlawrev-21198	581	2	-	-	SYM
inlawrev-21198	581	3	2015	2015	NUM
inlawrev-21198	581	4	,	,	PUNCT
inlawrev-21198	581	5	§	§	PROPN
inlawrev-21198	581	6	§	§	PROPN
inlawrev-21198	581	7	24	24	NUM
inlawrev-21198	581	8	-	-	SYM
inlawrev-21198	581	9	25	25	NUM
inlawrev-21198	581	10	,	,	PUNCT
inlawrev-21198	581	11	2015	2015	NUM
inlawrev-21198	581	12	ind	ind	NOUN
inlawrev-21198	581	13	.	.	PUNCT
inlawrev-21198	582	1	acts	act	VERB
inlawrev-21198	582	2	749	749	NUM
inlawrev-21198	582	3	,	,	PUNCT
inlawrev-21198	582	4	767	767	NUM
inlawrev-21198	582	5	-	-	SYM
inlawrev-21198	582	6	69	69	NUM
inlawrev-21198	582	7	(	(	PUNCT
inlawrev-21198	582	8	amending	amend	VERB
inlawrev-21198	582	9	ind	ind	NOUN
inlawrev-21198	582	10	.	.	PUNCT
inlawrev-21198	583	1	code	code	PROPN
inlawrev-21198	583	2	§	§	PROPN
inlawrev-21198	583	3	62.5	62.5	NUM
inlawrev-21198	583	4	-	-	SYM
inlawrev-21198	583	5	7	7	NUM
inlawrev-21198	583	6	-	-	SYM
inlawrev-21198	583	7	6.5	6.5	NUM
inlawrev-21198	583	8	and	and	CCONJ
inlawrev-21198	583	9	repealing	repeal	VERB
inlawrev-21198	583	10	ind	ind	PROPN
inlawrev-21198	583	11	.	.	PUNCT
inlawrev-21198	584	1	code	code	PROPN
inlawrev-21198	584	2	§	§	PROPN
inlawrev-21198	584	3	6	6	NUM
inlawrev-21198	584	4	-	-	SYM
inlawrev-21198	584	5	2.5	2.5	NUM
inlawrev-21198	584	6	-	-	PUNCT
inlawrev-21198	584	7	7	7	NUM
inlawrev-21198	584	8	-	-	NUM
inlawrev-21198	584	9	12	12	NUM
inlawrev-21198	584	10	)	)	PUNCT
inlawrev-21198	584	11	.	.	PUNCT
inlawrev-21198	585	1	91	91	NUM
inlawrev-21198	585	2	.	.	PUNCT
inlawrev-21198	586	1	pub	pub	NOUN
inlawrev-21198	586	2	.	.	PUNCT
inlawrev-21198	587	1	l.	l.	PROPN
inlawrev-21198	587	2	no	no	INTJ
inlawrev-21198	587	3	.	.	PROPN
inlawrev-21198	588	1	242	242	NUM
inlawrev-21198	588	2	-	-	SYM
inlawrev-21198	588	3	2015	2015	NUM
inlawrev-21198	588	4	,	,	PUNCT
inlawrev-21198	588	5	§	§	PROPN
inlawrev-21198	588	6	7	7	NUM
inlawrev-21198	588	7	,	,	PUNCT
inlawrev-21198	588	8	2015	2015	NUM
inlawrev-21198	588	9	ind	ind	NOUN
inlawrev-21198	588	10	.	.	PUNCT
inlawrev-21198	589	1	acts	act	VERB
inlawrev-21198	589	2	at	at	ADP
inlawrev-21198	589	3	3709	3709	NUM
inlawrev-21198	589	4	(	(	PUNCT
inlawrev-21198	589	5	amending	amend	VERB
inlawrev-21198	589	6	ind	ind	NOUN
inlawrev-21198	589	7	.	.	PUNCT
inlawrev-21198	590	1	code	code	PROPN
inlawrev-21198	590	2	§	§	PROPN
inlawrev-21198	590	3	6	6	NUM
inlawrev-21198	590	4	-	-	SYM
inlawrev-21198	590	5	2.5	2.5	NUM
inlawrev-21198	590	6	-	-	PUNCT
inlawrev-21198	590	7	5	5	NUM
inlawrev-21198	590	8	-	-	NUM
inlawrev-21198	590	9	5.1	5.1	NUM
inlawrev-21198	590	10	)	)	PUNCT
inlawrev-21198	590	11	.	.	PUNCT
inlawrev-21198	591	1	92	92	NUM
inlawrev-21198	591	2	.	.	PUNCT
inlawrev-21198	592	1	i	i	PRON
inlawrev-21198	592	2	d.	d.	PROPN
inlawrev-21198	592	3	§	§	PROPN
inlawrev-21198	592	4	13	13	NUM
inlawrev-21198	592	5	,	,	PUNCT
inlawrev-21198	592	6	2015	2015	NUM
inlawrev-21198	592	7	ind	ind	NOUN
inlawrev-21198	592	8	.	.	PUNCT
inlawrev-21198	593	1	acts	act	VERB
inlawrev-21198	593	2	at	at	ADP
inlawrev-21198	593	3	3716	3716	NUM
inlawrev-21198	593	4	-	-	SYM
inlawrev-21198	593	5	20	20	NUM
inlawrev-21198	593	6	(	(	PUNCT
inlawrev-21198	593	7	amending	amend	VERB
inlawrev-21198	593	8	ind	ind	NOUN
inlawrev-21198	593	9	.	.	PUNCT
inlawrev-21198	594	1	code	code	PROPN
inlawrev-21198	594	2	§	§	PROPN
inlawrev-21198	594	3	6	6	NUM
inlawrev-21198	594	4	-	-	SYM
inlawrev-21198	594	5	2.5	2.5	NUM
inlawrev-21198	594	6	-	-	PUNCT
inlawrev-21198	594	7	8	8	NUM
inlawrev-21198	594	8	-	-	NUM
inlawrev-21198	594	9	7	7	NUM
inlawrev-21198	594	10	)	)	PUNCT
inlawrev-21198	594	11	.	.	PUNCT
inlawrev-21198	595	1	the	the	DET
inlawrev-21198	595	2	list	list	NOUN
inlawrev-21198	595	3	includes	include	VERB
inlawrev-21198	595	4	failing	fail	VERB
inlawrev-21198	595	5	to	to	PART
inlawrev-21198	595	6	file	file	VERB
inlawrev-21198	595	7	a	a	DET
inlawrev-21198	595	8	required	require	VERB
inlawrev-21198	595	9	return	return	NOUN
inlawrev-21198	595	10	or	or	CCONJ
inlawrev-21198	595	11	to	to	PART
inlawrev-21198	595	12	“	"	PUNCT
inlawrev-21198	595	13	remit	remit	VERB
inlawrev-21198	595	14	any	any	DET
inlawrev-21198	595	15	tax	tax	NOUN
inlawrev-21198	595	16	collected	collect	VERB
inlawrev-21198	595	17	for	for	ADP
inlawrev-21198	595	18	the	the	DET
inlawrev-21198	595	19	state	state	NOUN
inlawrev-21198	595	20	in	in	ADP
inlawrev-21198	595	21	trust	trust	NOUN
inlawrev-21198	595	22	.	.	PUNCT
inlawrev-21198	595	23	”	"	PUNCT
inlawrev-21198	596	1	i	i	PRON
inlawrev-21198	596	2	d.	d.	PROPN
inlawrev-21198	596	3	93	93	NUM
inlawrev-21198	596	4	.	.	PUNCT
inlawrev-21198	597	1	i	i	PRON
inlawrev-21198	597	2	d.	d.	PROPN
inlawrev-21198	597	3	§	§	PROPN
inlawrev-21198	597	4	15	15	NUM
inlawrev-21198	597	5	,	,	PUNCT
inlawrev-21198	597	6	2015	2015	NUM
inlawrev-21198	597	7	ind	ind	NOUN
inlawrev-21198	597	8	.	.	PUNCT
inlawrev-21198	598	1	acts	act	VERB
inlawrev-21198	598	2	at	at	ADP
inlawrev-21198	598	3	3722	3722	NUM
inlawrev-21198	598	4	-	-	SYM
inlawrev-21198	598	5	23	23	NUM
inlawrev-21198	598	6	(	(	PUNCT
inlawrev-21198	598	7	amending	amend	VERB
inlawrev-21198	598	8	ind	ind	NOUN
inlawrev-21198	598	9	.	.	PUNCT
inlawrev-21198	599	1	code	code	PROPN
inlawrev-21198	599	2	§	§	PROPN
inlawrev-21198	599	3	6	6	NUM
inlawrev-21198	599	4	-	-	SYM
inlawrev-21198	599	5	3	3	NUM
inlawrev-21198	599	6	-	-	PUNCT
inlawrev-21198	599	7	1	1	NUM
inlawrev-21198	599	8	-	-	NUM
inlawrev-21198	599	9	11	11	NUM
inlawrev-21198	599	10	)	)	PUNCT
inlawrev-21198	599	11	.	.	PUNCT
inlawrev-21198	600	1	as	as	SCONJ
inlawrev-21198	600	2	noted	note	VERB
inlawrev-21198	600	3	in	in	ADP
inlawrev-21198	600	4	prior	prior	ADJ
inlawrev-21198	600	5	versions	version	NOUN
inlawrev-21198	600	6	of	of	ADP
inlawrev-21198	600	7	this	this	DET
inlawrev-21198	600	8	article	article	NOUN
inlawrev-21198	600	9	,	,	PUNCT
inlawrev-21198	600	10	indiana	indiana	PROPN
inlawrev-21198	600	11	’s	’s	PART
inlawrev-21198	600	12	state	state	PROPN
inlawrev-21198	600	13	income	income	NOUN
inlawrev-21198	600	14	tax	tax	NOUN
inlawrev-21198	600	15	“	"	PUNCT
inlawrev-21198	600	16	piggybacks	piggyback	VERB
inlawrev-21198	600	17	”	"	PUNCT
inlawrev-21198	600	18	off	off	ADP
inlawrev-21198	600	19	the	the	DET
inlawrev-21198	600	20	irc	irc	NOUN
inlawrev-21198	600	21	for	for	ADP
inlawrev-21198	600	22	many	many	ADJ
inlawrev-21198	600	23	key	key	ADJ
inlawrev-21198	600	24	statutory	statutory	ADJ
inlawrev-21198	600	25	definitions	definition	NOUN
inlawrev-21198	600	26	.	.	PUNCT
inlawrev-21198	601	1	lawrence	lawrence	PROPN
inlawrev-21198	601	2	a.	a.	PROPN
inlawrev-21198	601	3	jegen	jegen	PROPN
inlawrev-21198	601	4	iii	iii	X
inlawrev-21198	601	5	et	et	NOUN
inlawrev-21198	601	6	al	al	PROPN
inlawrev-21198	601	7	.	.	PROPN
inlawrev-21198	601	8	,	,	PUNCT
inlawrev-21198	601	9	recent	recent	ADJ
inlawrev-21198	601	10	developments	development	NOUN
inlawrev-21198	601	11	in	in	ADP
inlawrev-21198	601	12	indiana	indiana	PROPN
inlawrev-21198	601	13	taxation	taxation	PROPN
inlawrev-21198	601	14	survey	survey	NOUN
inlawrev-21198	601	15	2013	2013	NUM
inlawrev-21198	601	16	,	,	PUNCT
inlawrev-21198	601	17	47	47	NUM
inlawrev-21198	601	18	ind	ind	NOUN
inlawrev-21198	601	19	.	.	PUNCT
inlawrev-21198	602	1	l.	l.	PROPN
inlawrev-21198	602	2	rev	rev	PROPN
inlawrev-21198	602	3	.	.	PROPN
inlawrev-21198	602	4	1173	1173	NUM
inlawrev-21198	602	5	,	,	PUNCT
inlawrev-21198	602	6	1181	1181	NUM
inlawrev-21198	602	7	n.73	n.73	ADP
inlawrev-21198	602	8	(	(	PUNCT
inlawrev-21198	602	9	2014	2014	NUM
inlawrev-21198	602	10	)	)	PUNCT
inlawrev-21198	602	11	.	.	PUNCT
inlawrev-21198	603	1	this	this	DET
inlawrev-21198	603	2	statutory	statutory	ADJ
inlawrev-21198	603	3	change	change	NOUN
inlawrev-21198	603	4	also	also	ADV
inlawrev-21198	603	5	affects	affect	VERB
inlawrev-21198	603	6	the	the	DET
inlawrev-21198	603	7	definitions	definition	NOUN
inlawrev-21198	603	8	used	use	VERB
inlawrev-21198	603	9	in	in	ADP
inlawrev-21198	603	10	article	article	NOUN
inlawrev-21198	603	11	3.1	3.1	NUM
inlawrev-21198	603	12	(	(	PUNCT
inlawrev-21198	603	13	state	state	NOUN
inlawrev-21198	603	14	tax	tax	NOUN
inlawrev-21198	603	15	liability	liability	NOUN
inlawrev-21198	603	16	credits	credit	NOUN
inlawrev-21198	603	17	)	)	PUNCT
inlawrev-21198	603	18	.	.	PUNCT
inlawrev-21198	604	1	ind	ind	PROPN
inlawrev-21198	604	2	.	.	PUNCT
inlawrev-21198	605	1	code	code	PROPN
inlawrev-21198	605	2	§	§	PROPN
inlawrev-21198	605	3	6	6	NUM
inlawrev-21198	605	4	-	-	SYM
inlawrev-21198	605	5	3.1	3.1	NUM
inlawrev-21198	605	6	-	-	SYM
inlawrev-21198	605	7	1	1	NUM
inlawrev-21198	605	8	.	.	NOUN
inlawrev-21198	605	9	94	94	NUM
inlawrev-21198	605	10	.	.	PUNCT
inlawrev-21198	606	1	pub	pub	NOUN
inlawrev-21198	606	2	.	.	PUNCT
inlawrev-21198	607	1	l.	l.	PROPN
inlawrev-21198	607	2	no	no	INTJ
inlawrev-21198	607	3	.	.	PROPN
inlawrev-21198	608	1	250	250	NUM
inlawrev-21198	608	2	-	-	SYM
inlawrev-21198	608	3	2015	2015	NUM
inlawrev-21198	608	4	,	,	PUNCT
inlawrev-21198	608	5	§	§	PROPN
inlawrev-21198	608	6	12	12	NUM
inlawrev-21198	608	7	,	,	PUNCT
inlawrev-21198	608	8	2015	2015	NUM
inlawrev-21198	608	9	ind	ind	NOUN
inlawrev-21198	608	10	.	.	PUNCT
inlawrev-21198	609	1	acts	act	VERB
inlawrev-21198	609	2	4053	4053	NUM
inlawrev-21198	609	3	,	,	PUNCT
inlawrev-21198	609	4	4065	4065	NUM
inlawrev-21198	609	5	-	-	SYM
inlawrev-21198	609	6	81	81	NUM
inlawrev-21198	609	7	(	(	PUNCT
inlawrev-21198	609	8	amending	amend	VERB
inlawrev-21198	609	9	ind	ind	NOUN
inlawrev-21198	609	10	.	.	PUNCT
inlawrev-21198	610	1	code	code	PROPN
inlawrev-21198	610	2	§	§	PROPN
inlawrev-21198	610	3	6	6	NUM
inlawrev-21198	610	4	-	-	SYM
inlawrev-21198	610	5	3	3	NUM
inlawrev-21198	610	6	-	-	NUM
inlawrev-21198	610	7	13.5	13.5	NUM
inlawrev-21198	610	8	)	)	PUNCT
inlawrev-21198	610	9	.	.	PUNCT
inlawrev-21198	611	1	95	95	NUM
inlawrev-21198	611	2	.	.	PUNCT
inlawrev-21198	612	1	the	the	DET
inlawrev-21198	612	2	ga	ga	PROPN
inlawrev-21198	612	3	adjusted	adjust	VERB
inlawrev-21198	612	4	the	the	DET
inlawrev-21198	612	5	indiana	indiana	NOUN
inlawrev-21198	612	6	-	-	PUNCT
inlawrev-21198	612	7	specific	specific	ADJ
inlawrev-21198	612	8	version	version	NOUN
inlawrev-21198	612	9	of	of	ADP
inlawrev-21198	612	10	the	the	DET
inlawrev-21198	612	11	irc	irc	PROPN
inlawrev-21198	612	12	’s	’s	PART
inlawrev-21198	612	13	“	"	PUNCT
inlawrev-21198	612	14	adjusted	adjust	VERB
inlawrev-21198	612	15	gross	gross	ADJ
inlawrev-21198	612	16	income	income	NOUN
inlawrev-21198	612	17	”	"	PUNCT
inlawrev-21198	612	18	definition	definition	NOUN
inlawrev-21198	612	19	used	use	VERB
inlawrev-21198	612	20	for	for	ADP
inlawrev-21198	612	21	individuals	individual	NOUN
inlawrev-21198	612	22	in	in	ADP
inlawrev-21198	612	23	the	the	DET
inlawrev-21198	612	24	following	following	ADJ
inlawrev-21198	612	25	manner	manner	NOUN
inlawrev-21198	612	26	,	,	PUNCT
inlawrev-21198	612	27	effective	effective	ADJ
inlawrev-21198	612	28	beginning	begin	VERB
inlawrev-21198	612	29	january	january	PROPN
inlawrev-21198	612	30	1	1	NUM
inlawrev-21198	612	31	,	,	PUNCT
inlawrev-21198	612	32	2016	2016	NUM
inlawrev-21198	612	33	:	:	PUNCT
inlawrev-21198	612	34	1	1	X
inlawrev-21198	612	35	.	.	X
inlawrev-21198	612	36	removal	removal	NOUN
inlawrev-21198	612	37	of	of	ADP
inlawrev-21198	612	38	the	the	DET
inlawrev-21198	612	39	reduction	reduction	NOUN
inlawrev-21198	612	40	for	for	ADP
inlawrev-21198	612	41	amounts	amount	NOUN
inlawrev-21198	612	42	taxable	taxable	ADJ
inlawrev-21198	612	43	by	by	ADP
inlawrev-21198	612	44	a	a	DET
inlawrev-21198	612	45	political	political	ADJ
inlawrev-21198	612	46	subdivision	subdivision	NOUN
inlawrev-21198	612	47	of	of	ADP
inlawrev-21198	612	48	another	another	DET
inlawrev-21198	612	49	state	state	NOUN
inlawrev-21198	612	50	(	(	PUNCT
inlawrev-21198	612	51	up	up	ADP
inlawrev-21198	612	52	to	to	PART
inlawrev-21198	612	53	$	$	SYM
inlawrev-21198	612	54	2000	2000	NUM
inlawrev-21198	612	55	)	)	PUNCT
inlawrev-21198	612	56	;	;	PUNCT
inlawrev-21198	612	57	2016	2016	NUM
inlawrev-21198	612	58	]	]	PUNCT
inlawrev-21198	612	59	taxation	taxation	NOUN
inlawrev-21198	612	60	1247	1247	NUM
inlawrev-21198	612	61	the	the	DET
inlawrev-21198	612	62	ga	ga	NOUN
inlawrev-21198	612	63	made	make	VERB
inlawrev-21198	612	64	several	several	ADJ
inlawrev-21198	612	65	specific	specific	ADJ
inlawrev-21198	612	66	tax	tax	NOUN
inlawrev-21198	612	67	base	base	NOUN
inlawrev-21198	612	68	broadening	broaden	VERB
inlawrev-21198	612	69	changes	change	NOUN
inlawrev-21198	612	70	that	that	PRON
inlawrev-21198	612	71	are	be	AUX
inlawrev-21198	612	72	primarily	primarily	ADV
inlawrev-21198	612	73	of	of	ADP
inlawrev-21198	612	74	interest	interest	NOUN
inlawrev-21198	612	75	to	to	ADP
inlawrev-21198	612	76	individual	individual	ADJ
inlawrev-21198	612	77	taxpayers	taxpayer	NOUN
inlawrev-21198	612	78	.	.	PUNCT
inlawrev-21198	613	1	first	first	ADV
inlawrev-21198	613	2	,	,	PUNCT
inlawrev-21198	613	3	it	it	PRON
inlawrev-21198	613	4	eliminated	eliminate	VERB
inlawrev-21198	613	5	the	the	DET
inlawrev-21198	613	6	adjusted	adjust	VERB
inlawrev-21198	613	7	gross	gross	ADJ
inlawrev-21198	613	8	income	income	NOUN
inlawrev-21198	613	9	exemptions	exemption	NOUN
inlawrev-21198	613	10	for	for	ADP
inlawrev-21198	613	11	up	up	ADP
inlawrev-21198	613	12	to	to	PART
inlawrev-21198	613	13	$	$	SYM
inlawrev-21198	613	14	1200	1200	NUM
inlawrev-21198	613	15	of	of	ADP
inlawrev-21198	613	16	lottery	lottery	NOUN
inlawrev-21198	613	17	winnings	winning	NOUN
inlawrev-21198	613	18	and	and	CCONJ
inlawrev-21198	613	19	for	for	ADP
inlawrev-21198	613	20	up	up	ADP
inlawrev-21198	613	21	to	to	PART
inlawrev-21198	613	22	$	$	SYM
inlawrev-21198	613	23	1000	1000	NUM
inlawrev-21198	613	24	of	of	ADP
inlawrev-21198	613	25	rewards96	rewards96	NOUN
inlawrev-21198	613	26	received	receive	VERB
inlawrev-21198	613	27	for	for	ADP
inlawrev-21198	613	28	providing	provide	VERB
inlawrev-21198	613	29	information	information	NOUN
inlawrev-21198	613	30	to	to	PART
inlawrev-21198	613	31	law	law	NOUN
inlawrev-21198	613	32	enforcement	enforcement	NOUN
inlawrev-21198	613	33	officers	officer	NOUN
inlawrev-21198	613	34	that	that	PRON
inlawrev-21198	613	35	led	lead	VERB
inlawrev-21198	613	36	to	to	ADP
inlawrev-21198	613	37	an	an	DET
inlawrev-21198	613	38	2	2	NUM
inlawrev-21198	613	39	.	.	PUNCT
inlawrev-21198	613	40	removal	removal	NOUN
inlawrev-21198	613	41	of	of	ADP
inlawrev-21198	613	42	the	the	DET
inlawrev-21198	613	43	add	add	NOUN
inlawrev-21198	613	44	back	back	ADV
inlawrev-21198	613	45	for	for	ADP
inlawrev-21198	613	46	the	the	DET
inlawrev-21198	613	47	total	total	ADJ
inlawrev-21198	613	48	capital	capital	NOUN
inlawrev-21198	613	49	gain	gain	NOUN
inlawrev-21198	613	50	portion	portion	NOUN
inlawrev-21198	613	51	of	of	ADP
inlawrev-21198	613	52	a	a	DET
inlawrev-21198	613	53	lump	lump	NOUN
inlawrev-21198	613	54	sum	sum	NOUN
inlawrev-21198	613	55	distribution	distribution	NOUN
inlawrev-21198	613	56	if	if	SCONJ
inlawrev-21198	613	57	that	that	DET
inlawrev-21198	613	58	portion	portion	NOUN
inlawrev-21198	613	59	is	be	AUX
inlawrev-21198	613	60	taxed	tax	VERB
inlawrev-21198	613	61	in	in	ADP
inlawrev-21198	613	62	the	the	DET
inlawrev-21198	613	63	manner	manner	NOUN
inlawrev-21198	613	64	provided	provide	VERB
inlawrev-21198	613	65	under	under	ADP
inlawrev-21198	613	66	irc	irc	PROPN
inlawrev-21198	613	67	§	§	PROPN
inlawrev-21198	613	68	402	402	NUM
inlawrev-21198	613	69	;	;	PUNCT
inlawrev-21198	613	70	3	3	NUM
inlawrev-21198	613	71	.	.	X
inlawrev-21198	613	72	removal	removal	NOUN
inlawrev-21198	613	73	of	of	ADP
inlawrev-21198	613	74	the	the	DET
inlawrev-21198	613	75	reduction	reduction	NOUN
inlawrev-21198	613	76	that	that	PRON
inlawrev-21198	613	77	neutralized	neutralize	VERB
inlawrev-21198	613	78	the	the	DET
inlawrev-21198	613	79	federal	federal	ADJ
inlawrev-21198	613	80	inclusion	inclusion	NOUN
inlawrev-21198	613	81	in	in	ADP
inlawrev-21198	613	82	adjusted	adjust	VERB
inlawrev-21198	613	83	gross	gross	ADJ
inlawrev-21198	613	84	income	income	NOUN
inlawrev-21198	613	85	of	of	ADP
inlawrev-21198	613	86	any	any	DET
inlawrev-21198	613	87	credit	credit	NOUN
inlawrev-21198	613	88	received	receive	VERB
inlawrev-21198	613	89	under	under	ADP
inlawrev-21198	613	90	irc	irc	PROPN
inlawrev-21198	613	91	§	§	PROPN
inlawrev-21198	613	92	6428	6428	NUM
inlawrev-21198	613	93	;	;	PUNCT
inlawrev-21198	613	94	4	4	NUM
inlawrev-21198	613	95	.	.	X
inlawrev-21198	614	1	removal	removal	NOUN
inlawrev-21198	614	2	of	of	ADP
inlawrev-21198	614	3	the	the	DET
inlawrev-21198	614	4	add	add	NOUN
inlawrev-21198	614	5	back	back	ADP
inlawrev-21198	614	6	that	that	PRON
inlawrev-21198	614	7	neutralized	neutralize	VERB
inlawrev-21198	614	8	the	the	DET
inlawrev-21198	614	9	irc	irc	PROPN
inlawrev-21198	614	10	§	§	PROPN
inlawrev-21198	614	11	85(c	85(c	NUM
inlawrev-21198	614	12	)	)	PUNCT
inlawrev-21198	614	13	gross	gross	ADJ
inlawrev-21198	614	14	income	income	NOUN
inlawrev-21198	614	15	exclusion	exclusion	NOUN
inlawrev-21198	614	16	for	for	ADP
inlawrev-21198	614	17	unemployment	unemployment	NOUN
inlawrev-21198	614	18	compensation	compensation	NOUN
inlawrev-21198	614	19	;	;	PUNCT
inlawrev-21198	614	20	5	5	X
inlawrev-21198	614	21	.	.	X
inlawrev-21198	614	22	removal	removal	NOUN
inlawrev-21198	614	23	of	of	ADP
inlawrev-21198	614	24	the	the	DET
inlawrev-21198	614	25	add	add	NOUN
inlawrev-21198	614	26	back	back	ADP
inlawrev-21198	614	27	that	that	PRON
inlawrev-21198	614	28	neutralized	neutralize	VERB
inlawrev-21198	614	29	the	the	DET
inlawrev-21198	614	30	irc	irc	PROPN
inlawrev-21198	614	31	§	§	PROPN
inlawrev-21198	614	32	108(a)(1)(e	108(a)(1)(e	PROPN
inlawrev-21198	614	33	)	)	PUNCT
inlawrev-21198	614	34	gross	gross	ADJ
inlawrev-21198	614	35	income	income	NOUN
inlawrev-21198	614	36	exclusion	exclusion	NOUN
inlawrev-21198	614	37	for	for	ADP
inlawrev-21198	614	38	the	the	DET
inlawrev-21198	614	39	discharge	discharge	NOUN
inlawrev-21198	614	40	of	of	ADP
inlawrev-21198	614	41	debt	debt	NOUN
inlawrev-21198	614	42	on	on	ADP
inlawrev-21198	614	43	a	a	DET
inlawrev-21198	614	44	qualified	qualified	ADJ
inlawrev-21198	614	45	principal	principal	ADJ
inlawrev-21198	614	46	residence	residence	NOUN
inlawrev-21198	614	47	;	;	PUNCT
inlawrev-21198	614	48	6	6	NUM
inlawrev-21198	614	49	.	.	X
inlawrev-21198	615	1	removal	removal	NOUN
inlawrev-21198	615	2	of	of	ADP
inlawrev-21198	615	3	the	the	DET
inlawrev-21198	615	4	effects	effect	NOUN
inlawrev-21198	615	5	resulting	result	VERB
inlawrev-21198	615	6	from	from	ADP
inlawrev-21198	615	7	the	the	DET
inlawrev-21198	615	8	irc	irc	PROPN
inlawrev-21198	615	9	§	§	PROPN
inlawrev-21198	615	10	168(n	168(n	PROPN
inlawrev-21198	615	11	)	)	PUNCT
inlawrev-21198	615	12	special	special	ADJ
inlawrev-21198	615	13	allowance	allowance	NOUN
inlawrev-21198	615	14	for	for	ADP
inlawrev-21198	615	15	qualified	qualified	ADJ
inlawrev-21198	615	16	disaster	disaster	NOUN
inlawrev-21198	615	17	assistance	assistance	NOUN
inlawrev-21198	615	18	property	property	NOUN
inlawrev-21198	615	19	;	;	PUNCT
inlawrev-21198	615	20	7	7	X
inlawrev-21198	615	21	.	.	X
inlawrev-21198	615	22	removal	removal	NOUN
inlawrev-21198	615	23	of	of	ADP
inlawrev-21198	615	24	the	the	DET
inlawrev-21198	615	25	effects	effect	NOUN
inlawrev-21198	615	26	resulting	result	VERB
inlawrev-21198	615	27	from	from	ADP
inlawrev-21198	615	28	the	the	DET
inlawrev-21198	615	29	irc	irc	PROPN
inlawrev-21198	615	30	§	§	PROPN
inlawrev-21198	615	31	179c	179c	NOUN
inlawrev-21198	615	32	50	50	NUM
inlawrev-21198	615	33	%	%	NOUN
inlawrev-21198	615	34	bonus	bonus	NOUN
inlawrev-21198	615	35	allowance	allowance	NOUN
inlawrev-21198	615	36	for	for	ADP
inlawrev-21198	615	37	qualified	qualified	ADJ
inlawrev-21198	615	38	refinery	refinery	NOUN
inlawrev-21198	615	39	property	property	NOUN
inlawrev-21198	615	40	;	;	PUNCT
inlawrev-21198	615	41	8	8	NUM
inlawrev-21198	615	42	.	.	PUNCT
inlawrev-21198	616	1	removal	removal	NOUN
inlawrev-21198	616	2	of	of	ADP
inlawrev-21198	616	3	the	the	DET
inlawrev-21198	616	4	effects	effect	NOUN
inlawrev-21198	616	5	resulting	result	VERB
inlawrev-21198	616	6	from	from	ADP
inlawrev-21198	616	7	the	the	DET
inlawrev-21198	616	8	irc	irc	PROPN
inlawrev-21198	616	9	§	§	PROPN
inlawrev-21198	616	10	181	181	NUM
inlawrev-21198	616	11	expense	expense	NOUN
inlawrev-21198	616	12	election	election	NOUN
inlawrev-21198	616	13	for	for	ADP
inlawrev-21198	616	14	qualified	qualified	ADJ
inlawrev-21198	616	15	file	file	NOUN
inlawrev-21198	616	16	and	and	CCONJ
inlawrev-21198	616	17	television	television	NOUN
inlawrev-21198	616	18	productions	production	NOUN
inlawrev-21198	616	19	;	;	PUNCT
inlawrev-21198	616	20	9	9	X
inlawrev-21198	616	21	.	.	X
inlawrev-21198	616	22	removal	removal	NOUN
inlawrev-21198	616	23	of	of	ADP
inlawrev-21198	616	24	the	the	DET
inlawrev-21198	616	25	effects	effect	NOUN
inlawrev-21198	616	26	resulting	result	VERB
inlawrev-21198	616	27	from	from	ADP
inlawrev-21198	616	28	the	the	DET
inlawrev-21198	616	29	ordinary	ordinary	ADJ
inlawrev-21198	616	30	loss	loss	NOUN
inlawrev-21198	616	31	classification	classification	NOUN
inlawrev-21198	616	32	of	of	ADP
inlawrev-21198	616	33	losses	loss	NOUN
inlawrev-21198	616	34	recognized	recognize	VERB
inlawrev-21198	616	35	on	on	ADP
inlawrev-21198	616	36	the	the	DET
inlawrev-21198	616	37	sale	sale	NOUN
inlawrev-21198	616	38	or	or	CCONJ
inlawrev-21198	616	39	exchange	exchange	NOUN
inlawrev-21198	616	40	of	of	ADP
inlawrev-21198	616	41	preferred	preferred	ADJ
inlawrev-21198	616	42	stock	stock	NOUN
inlawrev-21198	616	43	in	in	ADP
inlawrev-21198	616	44	the	the	DET
inlawrev-21198	616	45	federal	federal	ADJ
inlawrev-21198	616	46	national	national	PROPN
inlawrev-21198	616	47	mortgage	mortgage	PROPN
inlawrev-21198	616	48	association	association	PROPN
inlawrev-21198	616	49	(	(	PUNCT
inlawrev-21198	616	50	i.e.	i.e.	X
inlawrev-21198	616	51	,	,	PUNCT
inlawrev-21198	616	52	“	"	PUNCT
inlawrev-21198	616	53	fannie	fannie	PROPN
inlawrev-21198	616	54	mae	mae	PROPN
inlawrev-21198	616	55	”	"	PUNCT
inlawrev-21198	616	56	)	)	PUNCT
inlawrev-21198	616	57	or	or	CCONJ
inlawrev-21198	616	58	the	the	DET
inlawrev-21198	616	59	federal	federal	ADJ
inlawrev-21198	616	60	home	home	PROPN
inlawrev-21198	616	61	loan	loan	NOUN
inlawrev-21198	616	62	mortgage	mortgage	NOUN
inlawrev-21198	616	63	corporation	corporation	NOUN
inlawrev-21198	616	64	(	(	PUNCT
inlawrev-21198	616	65	i.e.	i.e.	X
inlawrev-21198	616	66	,	,	PUNCT
inlawrev-21198	616	67	“	"	PUNCT
inlawrev-21198	616	68	freddie	freddie	PROPN
inlawrev-21198	616	69	mac	mac	PROPN
inlawrev-21198	616	70	”	"	PUNCT
inlawrev-21198	616	71	)	)	PUNCT
inlawrev-21198	616	72	,	,	PUNCT
inlawrev-21198	616	73	which	which	PRON
inlawrev-21198	616	74	was	be	AUX
inlawrev-21198	616	75	provided	provide	VERB
inlawrev-21198	616	76	in	in	ADP
inlawrev-21198	616	77	§	§	PROPN
inlawrev-21198	616	78	301	301	NUM
inlawrev-21198	616	79	of	of	ADP
inlawrev-21198	616	80	the	the	DET
inlawrev-21198	616	81	emergency	emergency	NOUN
inlawrev-21198	616	82	economic	economic	ADJ
inlawrev-21198	616	83	stabilization	stabilization	NOUN
inlawrev-21198	616	84	act	act	NOUN
inlawrev-21198	616	85	of	of	ADP
inlawrev-21198	616	86	2008	2008	NUM
inlawrev-21198	616	87	;	;	PUNCT
inlawrev-21198	616	88	and	and	CCONJ
inlawrev-21198	616	89	10	10	NUM
inlawrev-21198	616	90	.	.	PUNCT
inlawrev-21198	617	1	removal	removal	NOUN
inlawrev-21198	617	2	of	of	ADP
inlawrev-21198	617	3	the	the	DET
inlawrev-21198	617	4	reduction	reduction	NOUN
inlawrev-21198	617	5	for	for	ADP
inlawrev-21198	617	6	wages	wage	NOUN
inlawrev-21198	617	7	,	,	PUNCT
inlawrev-21198	617	8	compensation	compensation	NOUN
inlawrev-21198	617	9	,	,	PUNCT
inlawrev-21198	617	10	etc	etc	X
inlawrev-21198	617	11	.	.	X
inlawrev-21198	617	12	paid	pay	VERB
inlawrev-21198	617	13	to	to	ADP
inlawrev-21198	617	14	an	an	DET
inlawrev-21198	617	15	employee	employee	NOUN
inlawrev-21198	617	16	if	if	SCONJ
inlawrev-21198	617	17	the	the	DET
inlawrev-21198	617	18	individual	individual	NOUN
inlawrev-21198	617	19	in	in	ADP
inlawrev-21198	617	20	question	question	NOUN
inlawrev-21198	617	21	was	be	AUX
inlawrev-21198	617	22	prohibited	prohibit	VERB
inlawrev-21198	617	23	from	from	ADP
inlawrev-21198	617	24	being	be	AUX
inlawrev-21198	617	25	hired	hire	VERB
inlawrev-21198	617	26	as	as	ADP
inlawrev-21198	617	27	an	an	DET
inlawrev-21198	617	28	employee	employee	NOUN
inlawrev-21198	617	29	due	due	ADP
inlawrev-21198	617	30	to	to	ADP
inlawrev-21198	617	31	the	the	DET
inlawrev-21198	617	32	fact	fact	NOUN
inlawrev-21198	617	33	that	that	SCONJ
inlawrev-21198	617	34	he	he	PRON
inlawrev-21198	617	35	or	or	CCONJ
inlawrev-21198	617	36	she	she	PRON
inlawrev-21198	617	37	was	be	AUX
inlawrev-21198	617	38	an	an	DET
inlawrev-21198	617	39	unauthorized	unauthorized	ADJ
inlawrev-21198	617	40	alien	alien	NOUN
inlawrev-21198	617	41	.	.	PUNCT
inlawrev-21198	618	1	the	the	DET
inlawrev-21198	618	2	ga	ga	PROPN
inlawrev-21198	618	3	also	also	ADV
inlawrev-21198	618	4	adjusted	adjust	VERB
inlawrev-21198	618	5	the	the	DET
inlawrev-21198	618	6	indiana	indiana	NOUN
inlawrev-21198	618	7	-	-	PUNCT
inlawrev-21198	618	8	specific	specific	ADJ
inlawrev-21198	618	9	version	version	NOUN
inlawrev-21198	618	10	of	of	ADP
inlawrev-21198	618	11	the	the	DET
inlawrev-21198	618	12	irc	irc	PROPN
inlawrev-21198	618	13	’s	’s	PART
inlawrev-21198	618	14	“	"	PUNCT
inlawrev-21198	618	15	taxable	taxable	ADJ
inlawrev-21198	618	16	income	income	NOUN
inlawrev-21198	618	17	”	"	PUNCT
inlawrev-21198	618	18	definition	definition	NOUN
inlawrev-21198	618	19	for	for	ADP
inlawrev-21198	618	20	corporations	corporation	NOUN
inlawrev-21198	618	21	,	,	PUNCT
inlawrev-21198	618	22	insurance	insurance	NOUN
inlawrev-21198	618	23	companies	company	NOUN
inlawrev-21198	618	24	,	,	PUNCT
inlawrev-21198	618	25	and	and	CCONJ
inlawrev-21198	618	26	trusts	trust	NOUN
inlawrev-21198	618	27	and	and	CCONJ
inlawrev-21198	618	28	estates	estate	NOUN
inlawrev-21198	618	29	,	,	PUNCT
inlawrev-21198	618	30	and	and	CCONJ
inlawrev-21198	618	31	the	the	DET
inlawrev-21198	618	32	irc	irc	PROPN
inlawrev-21198	618	33	’s	’s	PART
inlawrev-21198	618	34	“	"	PUNCT
inlawrev-21198	618	35	life	life	NOUN
inlawrev-21198	618	36	insurance	insurance	NOUN
inlawrev-21198	618	37	taxable	taxable	ADJ
inlawrev-21198	618	38	income	income	NOUN
inlawrev-21198	618	39	”	"	PUNCT
inlawrev-21198	618	40	definition	definition	NOUN
inlawrev-21198	618	41	for	for	ADP
inlawrev-21198	618	42	life	life	NOUN
inlawrev-21198	618	43	insurance	insurance	NOUN
inlawrev-21198	618	44	companies	company	NOUN
inlawrev-21198	618	45	organized	organize	VERB
inlawrev-21198	618	46	under	under	ADP
inlawrev-21198	618	47	indiana	indiana	PROPN
inlawrev-21198	618	48	law	law	PROPN
inlawrev-21198	618	49	,	,	PUNCT
inlawrev-21198	618	50	in	in	ADP
inlawrev-21198	618	51	the	the	DET
inlawrev-21198	618	52	following	following	ADJ
inlawrev-21198	618	53	manner	manner	NOUN
inlawrev-21198	618	54	,	,	PUNCT
inlawrev-21198	618	55	all	all	PRON
inlawrev-21198	618	56	effective	effective	ADJ
inlawrev-21198	618	57	beginning	begin	VERB
inlawrev-21198	618	58	january	january	PROPN
inlawrev-21198	618	59	1	1	NUM
inlawrev-21198	618	60	,	,	PUNCT
inlawrev-21198	618	61	2016	2016	NUM
inlawrev-21198	618	62	:	:	PUNCT
inlawrev-21198	619	1	1	1	X
inlawrev-21198	619	2	.	.	X
inlawrev-21198	619	3	removal	removal	NOUN
inlawrev-21198	619	4	of	of	ADP
inlawrev-21198	619	5	the	the	DET
inlawrev-21198	619	6	effects	effect	NOUN
inlawrev-21198	619	7	resulting	result	VERB
inlawrev-21198	619	8	from	from	ADP
inlawrev-21198	619	9	the	the	DET
inlawrev-21198	619	10	irc	irc	PROPN
inlawrev-21198	619	11	§	§	PROPN
inlawrev-21198	619	12	168(n	168(n	PROPN
inlawrev-21198	619	13	)	)	PUNCT
inlawrev-21198	619	14	special	special	ADJ
inlawrev-21198	619	15	allowance	allowance	NOUN
inlawrev-21198	619	16	for	for	ADP
inlawrev-21198	619	17	qualified	qualified	ADJ
inlawrev-21198	619	18	disaster	disaster	NOUN
inlawrev-21198	619	19	assistance	assistance	NOUN
inlawrev-21198	619	20	property	property	NOUN
inlawrev-21198	619	21	;	;	PUNCT
inlawrev-21198	619	22	2	2	X
inlawrev-21198	619	23	.	.	X
inlawrev-21198	619	24	removal	removal	NOUN
inlawrev-21198	619	25	of	of	ADP
inlawrev-21198	619	26	the	the	DET
inlawrev-21198	619	27	effects	effect	NOUN
inlawrev-21198	619	28	resulting	result	VERB
inlawrev-21198	619	29	from	from	ADP
inlawrev-21198	619	30	the	the	DET
inlawrev-21198	619	31	irc	irc	PROPN
inlawrev-21198	619	32	§	§	PROPN
inlawrev-21198	619	33	179c	179c	NOUN
inlawrev-21198	619	34	50	50	NUM
inlawrev-21198	619	35	%	%	NOUN
inlawrev-21198	619	36	bonus	bonus	NOUN
inlawrev-21198	619	37	allowance	allowance	NOUN
inlawrev-21198	619	38	for	for	ADP
inlawrev-21198	619	39	qualified	qualified	ADJ
inlawrev-21198	619	40	refinery	refinery	NOUN
inlawrev-21198	619	41	property	property	NOUN
inlawrev-21198	619	42	;	;	PUNCT
inlawrev-21198	619	43	3	3	X
inlawrev-21198	619	44	.	.	X
inlawrev-21198	619	45	removal	removal	NOUN
inlawrev-21198	619	46	of	of	ADP
inlawrev-21198	619	47	the	the	DET
inlawrev-21198	619	48	effects	effect	NOUN
inlawrev-21198	619	49	resulting	result	VERB
inlawrev-21198	619	50	from	from	ADP
inlawrev-21198	619	51	the	the	DET
inlawrev-21198	619	52	irc	irc	PROPN
inlawrev-21198	619	53	§	§	PROPN
inlawrev-21198	619	54	181	181	NUM
inlawrev-21198	619	55	expense	expense	NOUN
inlawrev-21198	619	56	election	election	NOUN
inlawrev-21198	619	57	for	for	ADP
inlawrev-21198	619	58	qualified	qualified	ADJ
inlawrev-21198	619	59	file	file	NOUN
inlawrev-21198	619	60	and	and	CCONJ
inlawrev-21198	619	61	television	television	NOUN
inlawrev-21198	619	62	productions	production	NOUN
inlawrev-21198	619	63	;	;	PUNCT
inlawrev-21198	619	64	4	4	X
inlawrev-21198	619	65	.	.	X
inlawrev-21198	619	66	removal	removal	NOUN
inlawrev-21198	619	67	of	of	ADP
inlawrev-21198	619	68	the	the	DET
inlawrev-21198	619	69	effects	effect	NOUN
inlawrev-21198	619	70	resulting	result	VERB
inlawrev-21198	619	71	from	from	ADP
inlawrev-21198	619	72	the	the	DET
inlawrev-21198	619	73	ordinary	ordinary	ADJ
inlawrev-21198	619	74	loss	loss	NOUN
inlawrev-21198	619	75	classification	classification	NOUN
inlawrev-21198	619	76	of	of	ADP
inlawrev-21198	619	77	losses	loss	NOUN
inlawrev-21198	619	78	recognized	recognize	VERB
inlawrev-21198	619	79	on	on	ADP
inlawrev-21198	619	80	the	the	DET
inlawrev-21198	619	81	sale	sale	NOUN
inlawrev-21198	619	82	or	or	CCONJ
inlawrev-21198	619	83	exchange	exchange	NOUN
inlawrev-21198	619	84	of	of	ADP
inlawrev-21198	619	85	preferred	preferred	ADJ
inlawrev-21198	619	86	stock	stock	NOUN
inlawrev-21198	619	87	in	in	ADP
inlawrev-21198	619	88	the	the	DET
inlawrev-21198	619	89	federal	federal	ADJ
inlawrev-21198	619	90	national	national	PROPN
inlawrev-21198	619	91	mortgage	mortgage	PROPN
inlawrev-21198	619	92	association	association	PROPN
inlawrev-21198	619	93	(	(	PUNCT
inlawrev-21198	619	94	i.e.	i.e.	X
inlawrev-21198	619	95	,	,	PUNCT
inlawrev-21198	619	96	“	"	PUNCT
inlawrev-21198	619	97	fannie	fannie	PROPN
inlawrev-21198	619	98	mae	mae	PROPN
inlawrev-21198	619	99	”	"	PUNCT
inlawrev-21198	619	100	)	)	PUNCT
inlawrev-21198	619	101	or	or	CCONJ
inlawrev-21198	619	102	the	the	DET
inlawrev-21198	619	103	federal	federal	ADJ
inlawrev-21198	619	104	home	home	PROPN
inlawrev-21198	619	105	loan	loan	NOUN
inlawrev-21198	619	106	mortgage	mortgage	NOUN
inlawrev-21198	619	107	corporation	corporation	NOUN
inlawrev-21198	619	108	(	(	PUNCT
inlawrev-21198	619	109	i.e.	i.e.	X
inlawrev-21198	619	110	,	,	PUNCT
inlawrev-21198	619	111	“	"	PUNCT
inlawrev-21198	619	112	freddie	freddie	PROPN
inlawrev-21198	619	113	mac	mac	PROPN
inlawrev-21198	619	114	”	"	PUNCT
inlawrev-21198	619	115	)	)	PUNCT
inlawrev-21198	619	116	,	,	PUNCT
inlawrev-21198	619	117	which	which	PRON
inlawrev-21198	619	118	was	be	AUX
inlawrev-21198	619	119	provided	provide	VERB
inlawrev-21198	619	120	in	in	ADP
inlawrev-21198	619	121	§	§	PROPN
inlawrev-21198	619	122	301	301	NUM
inlawrev-21198	619	123	of	of	ADP
inlawrev-21198	619	124	the	the	DET
inlawrev-21198	619	125	emergency	emergency	NOUN
inlawrev-21198	619	126	economic	economic	ADJ
inlawrev-21198	619	127	stabilization	stabilization	NOUN
inlawrev-21198	619	128	act	act	NOUN
inlawrev-21198	619	129	of	of	ADP
inlawrev-21198	619	130	2008	2008	NUM
inlawrev-21198	619	131	,	,	PUNCT
inlawrev-21198	619	132	and	and	CCONJ
inlawrev-21198	619	133	;	;	PUNCT
inlawrev-21198	619	134	5	5	X
inlawrev-21198	619	135	.	.	X
inlawrev-21198	619	136	removal	removal	NOUN
inlawrev-21198	619	137	of	of	ADP
inlawrev-21198	619	138	the	the	DET
inlawrev-21198	619	139	reduction	reduction	NOUN
inlawrev-21198	619	140	for	for	ADP
inlawrev-21198	619	141	wages	wage	NOUN
inlawrev-21198	619	142	,	,	PUNCT
inlawrev-21198	619	143	compensation	compensation	NOUN
inlawrev-21198	619	144	,	,	PUNCT
inlawrev-21198	619	145	etc	etc	X
inlawrev-21198	619	146	.	.	X
inlawrev-21198	619	147	paid	pay	VERB
inlawrev-21198	619	148	to	to	ADP
inlawrev-21198	619	149	an	an	DET
inlawrev-21198	619	150	employee	employee	NOUN
inlawrev-21198	619	151	if	if	SCONJ
inlawrev-21198	619	152	the	the	DET
inlawrev-21198	619	153	individual	individual	NOUN
inlawrev-21198	619	154	in	in	ADP
inlawrev-21198	619	155	question	question	NOUN
inlawrev-21198	619	156	was	be	AUX
inlawrev-21198	619	157	prohibited	prohibit	VERB
inlawrev-21198	619	158	from	from	ADP
inlawrev-21198	619	159	being	be	AUX
inlawrev-21198	619	160	hired	hire	VERB
inlawrev-21198	619	161	as	as	ADP
inlawrev-21198	619	162	an	an	DET
inlawrev-21198	619	163	employee	employee	NOUN
inlawrev-21198	619	164	due	due	ADP
inlawrev-21198	619	165	to	to	ADP
inlawrev-21198	619	166	the	the	DET
inlawrev-21198	619	167	fact	fact	NOUN
inlawrev-21198	619	168	that	that	SCONJ
inlawrev-21198	619	169	he	he	PRON
inlawrev-21198	619	170	or	or	CCONJ
inlawrev-21198	619	171	she	she	PRON
inlawrev-21198	619	172	was	be	AUX
inlawrev-21198	619	173	an	an	DET
inlawrev-21198	619	174	unauthorized	unauthorized	ADJ
inlawrev-21198	619	175	alien	alien	NOUN
inlawrev-21198	619	176	.	.	PUNCT
inlawrev-21198	620	1	pub	pub	NOUN
inlawrev-21198	620	2	.	.	PUNCT
inlawrev-21198	621	1	l.	l.	PROPN
inlawrev-21198	621	2	no	no	INTJ
inlawrev-21198	621	3	.	.	PROPN
inlawrev-21198	622	1	250	250	NUM
inlawrev-21198	622	2	-	-	SYM
inlawrev-21198	622	3	2015	2015	NUM
inlawrev-21198	622	4	,	,	PUNCT
inlawrev-21198	622	5	§	§	PROPN
inlawrev-21198	622	6	12	12	NUM
inlawrev-21198	622	7	,	,	PUNCT
inlawrev-21198	622	8	2015	2015	NUM
inlawrev-21198	622	9	ind	ind	NOUN
inlawrev-21198	622	10	.	.	PUNCT
inlawrev-21198	623	1	acts	act	VERB
inlawrev-21198	623	2	at	at	ADP
inlawrev-21198	623	3	4065	4065	NUM
inlawrev-21198	623	4	-	-	SYM
inlawrev-21198	623	5	81	81	NUM
inlawrev-21198	623	6	(	(	PUNCT
inlawrev-21198	623	7	amending	amend	VERB
inlawrev-21198	623	8	ind	ind	NOUN
inlawrev-21198	623	9	.	.	PUNCT
inlawrev-21198	624	1	code	code	PROPN
inlawrev-21198	624	2	§	§	PROPN
inlawrev-21198	624	3	6	6	NUM
inlawrev-21198	624	4	-	-	SYM
inlawrev-21198	624	5	3	3	NUM
inlawrev-21198	624	6	-	-	PUNCT
inlawrev-21198	624	7	1	1	NUM
inlawrev-21198	624	8	-	-	NUM
inlawrev-21198	624	9	3.5	3.5	NUM
inlawrev-21198	624	10	)	)	PUNCT
inlawrev-21198	624	11	.	.	PUNCT
inlawrev-21198	625	1	96	96	NUM
inlawrev-21198	625	2	.	.	PUNCT
inlawrev-21198	626	1	i	i	PRON
inlawrev-21198	626	2	d.	d.	PROPN
inlawrev-21198	626	3	§	§	PROPN
inlawrev-21198	626	4	21	21	NUM
inlawrev-21198	626	5	,	,	PUNCT
inlawrev-21198	626	6	2015	2015	NUM
inlawrev-21198	626	7	ind	ind	NOUN
inlawrev-21198	626	8	.	.	PUNCT
inlawrev-21198	627	1	acts	act	VERB
inlawrev-21198	627	2	at	at	ADP
inlawrev-21198	627	3	4092	4092	NUM
inlawrev-21198	627	4	-	-	SYM
inlawrev-21198	627	5	93	93	NUM
inlawrev-21198	627	6	(	(	PUNCT
inlawrev-21198	627	7	repealing	repeal	VERB
inlawrev-21198	627	8	ind	ind	NOUN
inlawrev-21198	627	9	.	.	PUNCT
inlawrev-21198	628	1	code	code	PROPN
inlawrev-21198	628	2	§	§	PROPN
inlawrev-21198	628	3	6	6	NUM
inlawrev-21198	628	4	-	-	SYM
inlawrev-21198	628	5	3	3	NUM
inlawrev-21198	628	6	-	-	PUNCT
inlawrev-21198	628	7	2	2	NUM
inlawrev-21198	628	8	-	-	NUM
inlawrev-21198	628	9	14.5	14.5	NUM
inlawrev-21198	628	10	)	)	PUNCT
inlawrev-21198	628	11	.	.	PUNCT
inlawrev-21198	629	1	1248	1248	NUM
inlawrev-21198	629	2	indiana	indiana	PROPN
inlawrev-21198	629	3	law	law	PROPN
inlawrev-21198	629	4	review	review	NOUN
inlawrev-21198	629	5	[	[	X
inlawrev-21198	629	6	vol	vol	NOUN
inlawrev-21198	629	7	.	.	PUNCT
inlawrev-21198	630	1	49:1235	49:1235	NUM
inlawrev-21198	630	2	arrest	arrest	NOUN
inlawrev-21198	630	3	,	,	PUNCT
inlawrev-21198	630	4	indictment	indictment	NOUN
inlawrev-21198	630	5	,	,	PUNCT
inlawrev-21198	630	6	or	or	CCONJ
inlawrev-21198	630	7	the	the	DET
inlawrev-21198	630	8	filing	filing	NOUN
inlawrev-21198	630	9	of	of	ADP
inlawrev-21198	630	10	charges	charge	NOUN
inlawrev-21198	630	11	.	.	PUNCT
inlawrev-21198	631	1	the	the	DET
inlawrev-21198	631	2	tax	tax	NOUN
inlawrev-21198	631	3	exemption	exemption	NOUN
inlawrev-21198	631	4	for	for	ADP
inlawrev-21198	631	5	employer	employer	NOUN
inlawrev-21198	631	6	-	-	PUNCT
inlawrev-21198	631	7	paid97	paid97	NOUN
inlawrev-21198	631	8	contributions	contribution	NOUN
inlawrev-21198	631	9	to	to	ADP
inlawrev-21198	631	10	an	an	DET
inlawrev-21198	631	11	employee	employee	NOUN
inlawrev-21198	631	12	’s	’s	PART
inlawrev-21198	631	13	medical	medical	PROPN
inlawrev-21198	631	14	care	care	NOUN
inlawrev-21198	631	15	savings	saving	NOUN
inlawrev-21198	631	16	account	account	NOUN
inlawrev-21198	631	17	was	be	AUX
inlawrev-21198	631	18	also	also	ADV
inlawrev-21198	631	19	eliminated	eliminate	VERB
inlawrev-21198	631	20	for	for	ADP
inlawrev-21198	631	21	amounts	amount	NOUN
inlawrev-21198	631	22	deposited	deposit	VERB
inlawrev-21198	631	23	after	after	ADP
inlawrev-21198	631	24	january	january	PROPN
inlawrev-21198	631	25	1	1	NUM
inlawrev-21198	631	26	,	,	PUNCT
inlawrev-21198	631	27	2016	2016	NUM
inlawrev-21198	631	28	.	.	PUNCT
inlawrev-21198	632	1	second	second	ADJ
inlawrev-21198	632	2	,	,	PUNCT
inlawrev-21198	632	3	the	the	DET
inlawrev-21198	632	4	g	g	PROPN
inlawrev-21198	632	5	a	a	DET
inlawrev-21198	632	6	repealed	repeal	VERB
inlawrev-21198	632	7	the98	the98	NOUN
inlawrev-21198	632	8	deduction	deduction	NOUN
inlawrev-21198	632	9	for	for	ADP
inlawrev-21198	632	10	individual	individual	ADJ
inlawrev-21198	632	11	taxpayers	taxpayer	NOUN
inlawrev-21198	632	12	who	who	PRON
inlawrev-21198	632	13	improve	improve	VERB
inlawrev-21198	632	14	their	their	PRON
inlawrev-21198	632	15	homes	home	NOUN
inlawrev-21198	632	16	by	by	ADP
inlawrev-21198	632	17	installing	instal	VERB
inlawrev-21198	632	18	new	new	ADJ
inlawrev-21198	632	19	“	"	PUNCT
inlawrev-21198	632	20	insulation	insulation	NOUN
inlawrev-21198	632	21	,	,	PUNCT
inlawrev-21198	632	22	weather	weather	NOUN
inlawrev-21198	632	23	stripping	stripping	NOUN
inlawrev-21198	632	24	,	,	PUNCT
inlawrev-21198	632	25	double	double	ADJ
inlawrev-21198	632	26	pane	pane	NOUN
inlawrev-21198	632	27	windows	window	NOUN
inlawrev-21198	632	28	,	,	PUNCT
inlawrev-21198	632	29	storm	storm	NOUN
inlawrev-21198	632	30	doors	door	NOUN
inlawrev-21198	632	31	,	,	PUNCT
inlawrev-21198	632	32	or	or	CCONJ
inlawrev-21198	632	33	storm	storm	NOUN
inlawrev-21198	632	34	windows	window	NOUN
inlawrev-21198	632	35	”	"	PUNCT
inlawrev-21198	632	36	or	or	CCONJ
inlawrev-21198	632	37	a	a	DET
inlawrev-21198	632	38	solar	solar	ADJ
inlawrev-21198	632	39	powered	power	VERB
inlawrev-21198	632	40	roof	roof	NOUN
inlawrev-21198	632	41	vent	vent	NOUN
inlawrev-21198	632	42	or	or	CCONJ
inlawrev-21198	632	43	fan	fan	NOUN
inlawrev-21198	632	44	.	.	PUNCT
inlawrev-21198	633	1	the	the	DET
inlawrev-21198	633	2	ga	ga	PROPN
inlawrev-21198	633	3	did	do	AUX
inlawrev-21198	633	4	make	make	VERB
inlawrev-21198	633	5	one	one	NUM
inlawrev-21198	633	6	tax	tax	NOUN
inlawrev-21198	633	7	base99	base99	NOUN
inlawrev-21198	633	8	100	100	NUM
inlawrev-21198	633	9	narrowing	narrow	VERB
inlawrev-21198	633	10	change	change	NOUN
inlawrev-21198	633	11	for	for	ADP
inlawrev-21198	633	12	individual	individual	ADJ
inlawrev-21198	633	13	taxpayers	taxpayer	NOUN
inlawrev-21198	633	14	in	in	ADP
inlawrev-21198	633	15	2015	2015	NUM
inlawrev-21198	633	16	when	when	SCONJ
inlawrev-21198	633	17	it	it	PRON
inlawrev-21198	633	18	increased	increase	VERB
inlawrev-21198	633	19	the	the	DET
inlawrev-21198	633	20	maximum	maximum	ADJ
inlawrev-21198	633	21	deductible	deductible	ADJ
inlawrev-21198	633	22	amount	amount	NOUN
inlawrev-21198	633	23	for	for	ADP
inlawrev-21198	633	24	federally	federally	ADV
inlawrev-21198	633	25	-	-	PUNCT
inlawrev-21198	633	26	taxable	taxable	ADJ
inlawrev-21198	633	27	federal	federal	ADJ
inlawrev-21198	633	28	civil	civil	ADJ
inlawrev-21198	633	29	service	service	NOUN
inlawrev-21198	633	30	annuity	annuity	NOUN
inlawrev-21198	633	31	payments	payment	NOUN
inlawrev-21198	633	32	from	from	ADP
inlawrev-21198	633	33	$	$	SYM
inlawrev-21198	633	34	2000	2000	NUM
inlawrev-21198	633	35	to	to	ADP
inlawrev-21198	633	36	$	$	SYM
inlawrev-21198	633	37	16,000	16,000	NUM
inlawrev-21198	633	38	and	and	CCONJ
inlawrev-21198	633	39	extended	extend	VERB
inlawrev-21198	633	40	eligibility	eligibility	NOUN
inlawrev-21198	633	41	for	for	ADP
inlawrev-21198	633	42	claiming	claim	VERB
inlawrev-21198	633	43	that	that	DET
inlawrev-21198	633	44	deduction	deduction	NOUN
inlawrev-21198	633	45	to	to	ADP
inlawrev-21198	633	46	the	the	DET
inlawrev-21198	633	47	surviving	surviving	NOUN
inlawrev-21198	633	48	spouse	spouse	NOUN
inlawrev-21198	633	49	of	of	ADP
inlawrev-21198	633	50	the	the	DET
inlawrev-21198	633	51	person	person	NOUN
inlawrev-21198	633	52	who	who	PRON
inlawrev-21198	633	53	was	be	AUX
inlawrev-21198	633	54	originally	originally	ADV
inlawrev-21198	633	55	entitled	entitle	VERB
inlawrev-21198	633	56	to	to	ADP
inlawrev-21198	633	57	the	the	DET
inlawrev-21198	633	58	annuity.101	annuity.101	PROPN
inlawrev-21198	633	59	on	on	ADP
inlawrev-21198	633	60	the	the	DET
inlawrev-21198	633	61	business	business	NOUN
inlawrev-21198	633	62	taxation	taxation	NOUN
inlawrev-21198	633	63	side	side	NOUN
inlawrev-21198	633	64	,	,	PUNCT
inlawrev-21198	633	65	the	the	DET
inlawrev-21198	633	66	ga	ga	PROPN
inlawrev-21198	633	67	’s	’s	PART
inlawrev-21198	633	68	major	major	ADJ
inlawrev-21198	633	69	changes	change	NOUN
inlawrev-21198	633	70	were	be	AUX
inlawrev-21198	633	71	(	(	PUNCT
inlawrev-21198	633	72	1	1	X
inlawrev-21198	633	73	)	)	PUNCT
inlawrev-21198	633	74	extending	extend	VERB
inlawrev-21198	633	75	indiana	indiana	PROPN
inlawrev-21198	633	76	’s	’s	PART
inlawrev-21198	633	77	business	business	NOUN
inlawrev-21198	633	78	income	income	NOUN
inlawrev-21198	633	79	definition	definition	NOUN
inlawrev-21198	633	80	to	to	PART
inlawrev-21198	633	81	encompass	encompass	VERB
inlawrev-21198	633	82	“	"	PUNCT
inlawrev-21198	633	83	all	all	DET
inlawrev-21198	633	84	income	income	NOUN
inlawrev-21198	633	85	that	that	PRON
inlawrev-21198	633	86	is	be	AUX
inlawrev-21198	633	87	apportionable	apportionable	ADJ
inlawrev-21198	633	88	to	to	ADP
inlawrev-21198	633	89	the	the	DET
inlawrev-21198	633	90	state	state	NOUN
inlawrev-21198	633	91	under	under	ADP
inlawrev-21198	633	92	the	the	DET
inlawrev-21198	633	93	constitution	constitution	NOUN
inlawrev-21198	633	94	of	of	ADP
inlawrev-21198	633	95	the	the	DET
inlawrev-21198	633	96	united	united	PROPN
inlawrev-21198	633	97	states	states	PROPN
inlawrev-21198	633	98	”	"	PUNCT
inlawrev-21198	633	99	and	and	CCONJ
inlawrev-21198	633	100	(	(	PUNCT
inlawrev-21198	633	101	2)102	2)102	NUM
inlawrev-21198	633	102	eliminating	eliminate	VERB
inlawrev-21198	633	103	the	the	DET
inlawrev-21198	633	104	throwback	throwback	ADJ
inlawrev-21198	633	105	rule	rule	NOUN
inlawrev-21198	633	106	from	from	ADP
inlawrev-21198	633	107	the	the	DET
inlawrev-21198	633	108	sourcing	sourcing	NOUN
inlawrev-21198	633	109	of	of	ADP
inlawrev-21198	633	110	sales	sale	NOUN
inlawrev-21198	633	111	when	when	SCONJ
inlawrev-21198	633	112	calculating	calculate	VERB
inlawrev-21198	633	113	the	the	DET
inlawrev-21198	633	114	numerator	numerator	NOUN
inlawrev-21198	633	115	in	in	ADP
inlawrev-21198	633	116	the	the	DET
inlawrev-21198	633	117	apportionment	apportionment	ADJ
inlawrev-21198	633	118	sales	sale	NOUN
inlawrev-21198	633	119	factor	factor	NOUN
inlawrev-21198	633	120	.	.	PUNCT
inlawrev-21198	634	1	the	the	DET
inlawrev-21198	634	2	expansion	expansion	NOUN
inlawrev-21198	634	3	of	of	ADP
inlawrev-21198	634	4	the	the	DET
inlawrev-21198	634	5	anti	anti	ADJ
inlawrev-21198	634	6	-	-	ADJ
inlawrev-21198	634	7	tax-103	tax-103	ADJ
inlawrev-21198	634	8	avoidance	avoidance	NOUN
inlawrev-21198	634	9	add	add	VERB
inlawrev-21198	634	10	back	back	ADV
inlawrev-21198	634	11	for	for	ADP
inlawrev-21198	634	12	intercompany	intercompany	NOUN
inlawrev-21198	634	13	interest	interest	NOUN
inlawrev-21198	634	14	expenses	expense	NOUN
inlawrev-21198	634	15	to	to	PART
inlawrev-21198	634	16	cover	cover	VERB
inlawrev-21198	634	17	interest	interest	NOUN
inlawrev-21198	634	18	paid	pay	VERB
inlawrev-21198	634	19	on	on	ADP
inlawrev-21198	634	20	loaned	loan	VERB
inlawrev-21198	634	21	funds	fund	NOUN
inlawrev-21198	634	22	originally	originally	ADV
inlawrev-21198	634	23	received	receive	VERB
inlawrev-21198	634	24	by	by	ADP
inlawrev-21198	634	25	the	the	DET
inlawrev-21198	634	26	intercompany	intercompany	NOUN
inlawrev-21198	634	27	lender	lender	NOUN
inlawrev-21198	634	28	as	as	ADP
inlawrev-21198	634	29	an	an	DET
inlawrev-21198	634	30	intercompany	intercompany	NOUN
inlawrev-21198	634	31	payment	payment	NOUN
inlawrev-21198	634	32	of	of	ADP
inlawrev-21198	634	33	any	any	DET
inlawrev-21198	634	34	expense	expense	NOUN
inlawrev-21198	634	35	,	,	PUNCT
inlawrev-21198	634	36	not	not	PART
inlawrev-21198	634	37	just	just	ADV
inlawrev-21198	634	38	intangible	intangible	ADJ
inlawrev-21198	634	39	expenses	expense	NOUN
inlawrev-21198	634	40	,	,	PUNCT
inlawrev-21198	634	41	was	be	AUX
inlawrev-21198	634	42	also	also	ADV
inlawrev-21198	634	43	a	a	DET
inlawrev-21198	634	44	significant	significant	ADJ
inlawrev-21198	634	45	change	change	NOUN
inlawrev-21198	634	46	for	for	ADP
inlawrev-21198	634	47	multistate	multistate	NOUN
inlawrev-21198	634	48	corporate	corporate	ADJ
inlawrev-21198	634	49	taxpayers	taxpayer	NOUN
inlawrev-21198	634	50	.	.	PUNCT
inlawrev-21198	635	1	at	at	ADP
inlawrev-21198	635	2	the	the	DET
inlawrev-21198	635	3	same	same	ADJ
inlawrev-21198	635	4	time	time	NOUN
inlawrev-21198	635	5	,	,	PUNCT
inlawrev-21198	635	6	the	the	DET
inlawrev-21198	635	7	ga	ga	NOUN
inlawrev-21198	635	8	created	create	VERB
inlawrev-21198	635	9	a104	a104	PROPN
inlawrev-21198	635	10	new	new	ADJ
inlawrev-21198	635	11	exception	exception	NOUN
inlawrev-21198	635	12	to	to	ADP
inlawrev-21198	635	13	the	the	DET
inlawrev-21198	635	14	add	add	VERB
inlawrev-21198	635	15	back	back	ADP
inlawrev-21198	635	16	rule	rule	NOUN
inlawrev-21198	635	17	for	for	ADP
inlawrev-21198	635	18	situations	situation	NOUN
inlawrev-21198	635	19	where	where	SCONJ
inlawrev-21198	635	20	the	the	DET
inlawrev-21198	635	21	intercompany	intercompany	NOUN
inlawrev-21198	635	22	interest	interest	NOUN
inlawrev-21198	635	23	payment	payment	NOUN
inlawrev-21198	635	24	recipient	recipient	NOUN
inlawrev-21198	635	25	is	be	AUX
inlawrev-21198	635	26	subject	subject	ADJ
inlawrev-21198	635	27	to	to	ADP
inlawrev-21198	635	28	the	the	DET
inlawrev-21198	635	29	financial	financial	ADJ
inlawrev-21198	635	30	institutions	institution	NOUN
inlawrev-21198	635	31	tax	tax	NOUN
inlawrev-21198	635	32	and	and	CCONJ
inlawrev-21198	635	33	files	file	VERB
inlawrev-21198	635	34	a	a	DET
inlawrev-21198	635	35	return	return	NOUN
inlawrev-21198	635	36	under	under	ADP
inlawrev-21198	635	37	that	that	DET
inlawrev-21198	635	38	tax	tax	NOUN
inlawrev-21198	635	39	that	that	PRON
inlawrev-21198	635	40	complies	comply	VERB
inlawrev-21198	635	41	with	with	ADP
inlawrev-21198	635	42	the	the	DET
inlawrev-21198	635	43	applicable	applicable	ADJ
inlawrev-21198	635	44	income	income	NOUN
inlawrev-21198	635	45	apportionment	apportionment	NOUN
inlawrev-21198	635	46	rules	rule	NOUN
inlawrev-21198	635	47	determined	determine	VERB
inlawrev-21198	635	48	there	there	ADV
inlawrev-21198	635	49	,	,	PUNCT
inlawrev-21198	635	50	presumably	presumably	ADV
inlawrev-21198	635	51	because	because	SCONJ
inlawrev-21198	635	52	the	the	DET
inlawrev-21198	635	53	additional	additional	ADJ
inlawrev-21198	635	54	financial	financial	ADJ
inlawrev-21198	635	55	transactions	transaction	NOUN
inlawrev-21198	635	56	tax	tax	NOUN
inlawrev-21198	635	57	due	due	ADJ
inlawrev-21198	635	58	offsets	offset	NOUN
inlawrev-21198	635	59	the	the	DET
inlawrev-21198	635	60	tax	tax	NOUN
inlawrev-21198	635	61	reduction	reduction	NOUN
inlawrev-21198	635	62	from	from	ADP
inlawrev-21198	635	63	deducting	deduct	VERB
inlawrev-21198	635	64	the	the	DET
inlawrev-21198	635	65	intercompany	intercompany	NOUN
inlawrev-21198	635	66	interest	interest	NOUN
inlawrev-21198	635	67	payment	payment	NOUN
inlawrev-21198	635	68	.	.	PUNCT
inlawrev-21198	636	1	finally	finally	ADV
inlawrev-21198	636	2	,	,	PUNCT
inlawrev-21198	636	3	the	the	DET
inlawrev-21198	636	4	ga	ga	PROPN
inlawrev-21198	636	5	made	make	VERB
inlawrev-21198	636	6	two	two	NUM
inlawrev-21198	636	7	narrower	narrow	ADJ
inlawrev-21198	636	8	adjustments	adjustment	NOUN
inlawrev-21198	636	9	that	that	PRON
inlawrev-21198	636	10	are	be	AUX
inlawrev-21198	636	11	most105	most105	PROPN
inlawrev-21198	636	12	relevant	relevant	ADJ
inlawrev-21198	636	13	to	to	ADP
inlawrev-21198	636	14	business	business	NOUN
inlawrev-21198	636	15	taxpayers	taxpayer	NOUN
inlawrev-21198	636	16	when	when	SCONJ
inlawrev-21198	636	17	it	it	PRON
inlawrev-21198	636	18	decided	decide	VERB
inlawrev-21198	636	19	to	to	PART
inlawrev-21198	636	20	automatically	automatically	ADV
inlawrev-21198	636	21	treat	treat	VERB
inlawrev-21198	636	22	the	the	DET
inlawrev-21198	636	23	sale	sale	NOUN
inlawrev-21198	636	24	of	of	ADP
inlawrev-21198	636	25	computer	computer	NOUN
inlawrev-21198	636	26	software	software	NOUN
inlawrev-21198	636	27	as	as	ADP
inlawrev-21198	636	28	the	the	DET
inlawrev-21198	636	29	sale	sale	NOUN
inlawrev-21198	636	30	of	of	ADP
inlawrev-21198	636	31	tangible	tangible	ADJ
inlawrev-21198	636	32	personal	personal	ADJ
inlawrev-21198	636	33	property	property	NOUN
inlawrev-21198	636	34	for	for	ADP
inlawrev-21198	636	35	the	the	DET
inlawrev-21198	636	36	purpose	purpose	NOUN
inlawrev-21198	636	37	of	of	ADP
inlawrev-21198	636	38	calculating	calculate	VERB
inlawrev-21198	636	39	the	the	DET
inlawrev-21198	636	40	apportionment	apportionment	ADJ
inlawrev-21198	636	41	sales	sale	NOUN
inlawrev-21198	636	42	factor	factor	NOUN
inlawrev-21198	636	43	and	and	CCONJ
inlawrev-21198	636	44	it	it	PRON
inlawrev-21198	636	45	ended	end	VERB
inlawrev-21198	636	46	the	the	DET
inlawrev-21198	636	47	deduction	deduction	NOUN
inlawrev-21198	636	48	for	for	ADP
inlawrev-21198	636	49	export106	export106	PROPN
inlawrev-21198	636	50	sales	sale	NOUN
inlawrev-21198	636	51	of	of	ADP
inlawrev-21198	636	52	tangible	tangible	ADJ
inlawrev-21198	636	53	personal	personal	ADJ
inlawrev-21198	636	54	property	property	NOUN
inlawrev-21198	636	55	manufactured	manufacture	VERB
inlawrev-21198	636	56	in	in	ADP
inlawrev-21198	636	57	a	a	DET
inlawrev-21198	636	58	maritime	maritime	ADJ
inlawrev-21198	636	59	opportunity	opportunity	NOUN
inlawrev-21198	636	60	97	97	NUM
inlawrev-21198	636	61	.	.	PUNCT
inlawrev-21198	637	1	i	i	PRON
inlawrev-21198	637	2	d.	d.	PROPN
inlawrev-21198	637	3	§	§	PROPN
inlawrev-21198	637	4	22	22	NUM
inlawrev-21198	637	5	,	,	PUNCT
inlawrev-21198	637	6	2015	2015	NUM
inlawrev-21198	637	7	ind	ind	NOUN
inlawrev-21198	637	8	.	.	PUNCT
inlawrev-21198	638	1	acts	act	VERB
inlawrev-21198	638	2	at	at	ADP
inlawrev-21198	638	3	4093	4093	NUM
inlawrev-21198	638	4	(	(	PUNCT
inlawrev-21198	638	5	repealing	repeal	VERB
inlawrev-21198	638	6	ind	ind	NOUN
inlawrev-21198	638	7	.	.	PUNCT
inlawrev-21198	639	1	code	code	PROPN
inlawrev-21198	639	2	§	§	PROPN
inlawrev-21198	639	3	6	6	NUM
inlawrev-21198	639	4	-	-	SYM
inlawrev-21198	639	5	3	3	NUM
inlawrev-21198	639	6	-	-	PUNCT
inlawrev-21198	639	7	2	2	NUM
inlawrev-21198	639	8	-	-	NUM
inlawrev-21198	639	9	17	17	NUM
inlawrev-21198	639	10	)	)	PUNCT
inlawrev-21198	639	11	.	.	PUNCT
inlawrev-21198	640	1	98	98	NUM
inlawrev-21198	640	2	.	.	PUNCT
inlawrev-21198	641	1	i	i	PRON
inlawrev-21198	641	2	d.	d.	PROPN
inlawrev-21198	641	3	§	§	PROPN
inlawrev-21198	641	4	23	23	NUM
inlawrev-21198	641	5	,	,	PUNCT
inlawrev-21198	641	6	2015	2015	NUM
inlawrev-21198	641	7	ind	ind	NOUN
inlawrev-21198	641	8	.	.	PUNCT
inlawrev-21198	642	1	acts	act	VERB
inlawrev-21198	642	2	at	at	ADP
inlawrev-21198	642	3	4093	4093	NUM
inlawrev-21198	642	4	-	-	SYM
inlawrev-21198	642	5	94	94	NUM
inlawrev-21198	642	6	(	(	PUNCT
inlawrev-21198	642	7	amending	amend	VERB
inlawrev-21198	642	8	ind	ind	NOUN
inlawrev-21198	642	9	.	.	PUNCT
inlawrev-21198	643	1	code	code	PROPN
inlawrev-21198	643	2	§	§	PROPN
inlawrev-21198	643	3	6	6	NUM
inlawrev-21198	643	4	-	-	SYM
inlawrev-21198	643	5	3	3	NUM
inlawrev-21198	643	6	-	-	PUNCT
inlawrev-21198	643	7	2	2	NUM
inlawrev-21198	643	8	-	-	NUM
inlawrev-21198	643	9	18	18	NUM
inlawrev-21198	643	10	)	)	PUNCT
inlawrev-21198	644	1	;	;	PUNCT
inlawrev-21198	644	2	see	see	VERB
inlawrev-21198	644	3	also	also	ADV
inlawrev-21198	644	4	infra	infra	VERB
inlawrev-21198	644	5	notes	note	VERB
inlawrev-21198	644	6	184	184	NUM
inlawrev-21198	644	7	-	-	SYM
inlawrev-21198	644	8	85	85	NUM
inlawrev-21198	644	9	and	and	CCONJ
inlawrev-21198	644	10	accompanying	accompany	VERB
inlawrev-21198	644	11	text	text	NOUN
inlawrev-21198	644	12	(	(	PUNCT
inlawrev-21198	644	13	describing	describe	VERB
inlawrev-21198	644	14	other	other	ADJ
inlawrev-21198	644	15	related	related	ADJ
inlawrev-21198	644	16	changes	change	NOUN
inlawrev-21198	644	17	made	make	VERB
inlawrev-21198	644	18	to	to	ADP
inlawrev-21198	644	19	the	the	DET
inlawrev-21198	644	20	taxation	taxation	NOUN
inlawrev-21198	644	21	of	of	ADP
inlawrev-21198	644	22	employee	employee	NOUN
inlawrev-21198	644	23	medical	medical	PROPN
inlawrev-21198	644	24	care	care	NOUN
inlawrev-21198	644	25	savings	saving	NOUN
inlawrev-21198	644	26	accounts	account	NOUN
inlawrev-21198	644	27	)	)	PUNCT
inlawrev-21198	644	28	.	.	PUNCT
inlawrev-21198	645	1	99	99	NUM
inlawrev-21198	645	2	.	.	PUNCT
inlawrev-21198	646	1	pub	pub	NOUN
inlawrev-21198	646	2	.	.	PUNCT
inlawrev-21198	647	1	l.	l.	PROPN
inlawrev-21198	647	2	no	no	INTJ
inlawrev-21198	647	3	.	.	PROPN
inlawrev-21198	648	1	36	36	NUM
inlawrev-21198	648	2	-	-	SYM
inlawrev-21198	648	3	2015	2015	NUM
inlawrev-21198	648	4	,	,	PUNCT
inlawrev-21198	648	5	§	§	PROPN
inlawrev-21198	648	6	3	3	NUM
inlawrev-21198	648	7	,	,	PUNCT
inlawrev-21198	648	8	2015	2015	NUM
inlawrev-21198	648	9	ind	ind	NOUN
inlawrev-21198	648	10	.	.	PUNCT
inlawrev-21198	649	1	acts	act	VERB
inlawrev-21198	649	2	278	278	NUM
inlawrev-21198	649	3	,	,	PUNCT
inlawrev-21198	649	4	283	283	NUM
inlawrev-21198	649	5	-	-	SYM
inlawrev-21198	649	6	84	84	NUM
inlawrev-21198	649	7	(	(	PUNCT
inlawrev-21198	649	8	repealing	repeal	VERB
inlawrev-21198	649	9	ind	ind	NOUN
inlawrev-21198	649	10	.	.	PUNCT
inlawrev-21198	650	1	code	code	PROPN
inlawrev-21198	650	2	§	§	PROPN
inlawrev-21198	650	3	6	6	NUM
inlawrev-21198	650	4	-	-	SYM
inlawrev-21198	650	5	3	3	NUM
inlawrev-21198	650	6	-	-	PUNCT
inlawrev-21198	650	7	2	2	NUM
inlawrev-21198	650	8	-	-	SYM
inlawrev-21198	650	9	5	5	NUM
inlawrev-21198	650	10	)	)	PUNCT
inlawrev-21198	650	11	;	;	PUNCT
inlawrev-21198	651	1	pub	pub	NOUN
inlawrev-21198	651	2	.	.	PUNCT
inlawrev-21198	652	1	l.	l.	PROPN
inlawrev-21198	652	2	no	no	INTJ
inlawrev-21198	652	3	.	.	PROPN
inlawrev-21198	653	1	250	250	NUM
inlawrev-21198	653	2	-	-	SYM
inlawrev-21198	653	3	2015	2015	NUM
inlawrev-21198	653	4	,	,	PUNCT
inlawrev-21198	653	5	§	§	PROPN
inlawrev-21198	653	6	17	17	NUM
inlawrev-21198	653	7	,	,	PUNCT
inlawrev-21198	653	8	2015	2015	NUM
inlawrev-21198	653	9	ind	ind	NOUN
inlawrev-21198	653	10	.	.	PUNCT
inlawrev-21198	654	1	acts	act	VERB
inlawrev-21198	654	2	at	at	ADP
inlawrev-21198	654	3	4090	4090	NUM
inlawrev-21198	654	4	(	(	PUNCT
inlawrev-21198	654	5	same	same	ADJ
inlawrev-21198	654	6	)	)	PUNCT
inlawrev-21198	654	7	.	.	PUNCT
inlawrev-21198	655	1	100	100	NUM
inlawrev-21198	655	2	.	.	PUNCT
inlawrev-21198	656	1	pub	pub	NOUN
inlawrev-21198	656	2	.	.	PUNCT
inlawrev-21198	657	1	l.	l.	PROPN
inlawrev-21198	657	2	no	no	INTJ
inlawrev-21198	657	3	.	.	PROPN
inlawrev-21198	658	1	36	36	NUM
inlawrev-21198	658	2	-	-	SYM
inlawrev-21198	658	3	2015	2015	NUM
inlawrev-21198	658	4	,	,	PUNCT
inlawrev-21198	658	5	§	§	PROPN
inlawrev-21198	658	6	4	4	NUM
inlawrev-21198	658	7	,	,	PUNCT
inlawrev-21198	658	8	2015	2015	NUM
inlawrev-21198	658	9	ind	ind	NOUN
inlawrev-21198	658	10	.	.	PUNCT
inlawrev-21198	659	1	acts	act	VERB
inlawrev-21198	659	2	278	278	NUM
inlawrev-21198	659	3	,	,	PUNCT
inlawrev-21198	659	4	284	284	NUM
inlawrev-21198	659	5	(	(	PUNCT
inlawrev-21198	659	6	repealing	repeal	VERB
inlawrev-21198	659	7	ind	ind	NOUN
inlawrev-21198	659	8	.	.	PUNCT
inlawrev-21198	660	1	code	code	PROPN
inlawrev-21198	660	2	§	§	PROPN
inlawrev-21198	660	3	6	6	NUM
inlawrev-21198	660	4	-	-	SYM
inlawrev-21198	660	5	3	3	NUM
inlawrev-21198	660	6	-	-	PUNCT
inlawrev-21198	660	7	2	2	NUM
inlawrev-21198	660	8	-	-	SYM
inlawrev-21198	660	9	5.3	5.3	NUM
inlawrev-21198	660	10	)	)	PUNCT
inlawrev-21198	660	11	;	;	PUNCT
inlawrev-21198	661	1	pub	pub	NOUN
inlawrev-21198	661	2	.	.	PUNCT
inlawrev-21198	662	1	l.	l.	PROPN
inlawrev-21198	662	2	no	no	INTJ
inlawrev-21198	662	3	.	.	PROPN
inlawrev-21198	663	1	250	250	NUM
inlawrev-21198	663	2	-	-	SYM
inlawrev-21198	663	3	2015	2015	NUM
inlawrev-21198	663	4	,	,	PUNCT
inlawrev-21198	663	5	§	§	PROPN
inlawrev-21198	663	6	18	18	NUM
inlawrev-21198	663	7	,	,	PUNCT
inlawrev-21198	663	8	2015	2015	NUM
inlawrev-21198	663	9	ind	ind	NOUN
inlawrev-21198	663	10	.	.	PUNCT
inlawrev-21198	664	1	acts	act	VERB
inlawrev-21198	664	2	4053	4053	NUM
inlawrev-21198	664	3	,	,	PUNCT
inlawrev-21198	664	4	4090	4090	NUM
inlawrev-21198	664	5	-	-	SYM
inlawrev-21198	664	6	91	91	NUM
inlawrev-21198	664	7	(	(	PUNCT
inlawrev-21198	664	8	same	same	ADJ
inlawrev-21198	664	9	)	)	PUNCT
inlawrev-21198	664	10	.	.	PUNCT
inlawrev-21198	665	1	101	101	NUM
inlawrev-21198	665	2	.	.	PUNCT
inlawrev-21198	666	1	pub	pub	NOUN
inlawrev-21198	666	2	.	.	PUNCT
inlawrev-21198	667	1	l.	l.	PROPN
inlawrev-21198	667	2	no	no	INTJ
inlawrev-21198	667	3	.	.	PROPN
inlawrev-21198	668	1	250	250	NUM
inlawrev-21198	668	2	-	-	SYM
inlawrev-21198	668	3	2015	2015	NUM
inlawrev-21198	668	4	,	,	PUNCT
inlawrev-21198	668	5	§	§	PROPN
inlawrev-21198	668	6	15	15	NUM
inlawrev-21198	668	7	,	,	PUNCT
inlawrev-21198	668	8	2015	2015	NUM
inlawrev-21198	668	9	ind	ind	NOUN
inlawrev-21198	668	10	.	.	PUNCT
inlawrev-21198	669	1	acts	act	VERB
inlawrev-21198	669	2	at	at	ADP
inlawrev-21198	669	3	4089	4089	NUM
inlawrev-21198	669	4	(	(	PUNCT
inlawrev-21198	669	5	amending	amend	VERB
inlawrev-21198	669	6	ind	ind	NOUN
inlawrev-21198	669	7	.	.	PUNCT
inlawrev-21198	670	1	code	code	PROPN
inlawrev-21198	670	2	§	§	PROPN
inlawrev-21198	670	3	6	6	NUM
inlawrev-21198	670	4	-	-	SYM
inlawrev-21198	670	5	3	3	NUM
inlawrev-21198	670	6	-	-	PUNCT
inlawrev-21198	670	7	2	2	NUM
inlawrev-21198	670	8	-	-	NUM
inlawrev-21198	670	9	3.7	3.7	NUM
inlawrev-21198	670	10	)	)	PUNCT
inlawrev-21198	670	11	.	.	PUNCT
inlawrev-21198	671	1	102	102	NUM
inlawrev-21198	671	2	.	.	PUNCT
inlawrev-21198	672	1	i	i	PRON
inlawrev-21198	672	2	d.	d.	PROPN
inlawrev-21198	672	3	§	§	PROPN
inlawrev-21198	672	4	13	13	NUM
inlawrev-21198	672	5	,	,	PUNCT
inlawrev-21198	672	6	2015	2015	NUM
inlawrev-21198	672	7	ind	ind	NOUN
inlawrev-21198	672	8	.	.	PUNCT
inlawrev-21198	673	1	acts	act	VERB
inlawrev-21198	673	2	at	at	ADP
inlawrev-21198	673	3	4081	4081	NUM
inlawrev-21198	673	4	(	(	PUNCT
inlawrev-21198	673	5	amending	amend	VERB
inlawrev-21198	673	6	ind	ind	NOUN
inlawrev-21198	673	7	.	.	PUNCT
inlawrev-21198	674	1	code	code	PROPN
inlawrev-21198	674	2	§	§	PROPN
inlawrev-21198	674	3	6	6	NUM
inlawrev-21198	674	4	-	-	SYM
inlawrev-21198	674	5	3	3	NUM
inlawrev-21198	674	6	-	-	PUNCT
inlawrev-21198	674	7	1	1	NUM
inlawrev-21198	674	8	-	-	NUM
inlawrev-21198	674	9	20	20	NUM
inlawrev-21198	674	10	)	)	PUNCT
inlawrev-21198	674	11	.	.	PUNCT
inlawrev-21198	675	1	103	103	NUM
inlawrev-21198	675	2	.	.	PUNCT
inlawrev-21198	676	1	i	i	PRON
inlawrev-21198	676	2	d.	d.	PROPN
inlawrev-21198	676	3	§	§	PROPN
inlawrev-21198	676	4	14	14	NUM
inlawrev-21198	676	5	,	,	PUNCT
inlawrev-21198	676	6	2015	2015	NUM
inlawrev-21198	676	7	ind	ind	NOUN
inlawrev-21198	676	8	.	.	PUNCT
inlawrev-21198	677	1	acts	act	VERB
inlawrev-21198	677	2	at	at	ADP
inlawrev-21198	677	3	4084	4084	NUM
inlawrev-21198	677	4	-	-	SYM
inlawrev-21198	677	5	85	85	NUM
inlawrev-21198	677	6	(	(	PUNCT
inlawrev-21198	677	7	amending	amend	VERB
inlawrev-21198	677	8	ind	ind	NOUN
inlawrev-21198	677	9	.	.	PUNCT
inlawrev-21198	678	1	code	code	PROPN
inlawrev-21198	678	2	§	§	PROPN
inlawrev-21198	678	3	6	6	NUM
inlawrev-21198	678	4	-	-	SYM
inlawrev-21198	678	5	3	3	NUM
inlawrev-21198	678	6	-	-	PUNCT
inlawrev-21198	678	7	2	2	NUM
inlawrev-21198	678	8	-	-	PUNCT
inlawrev-21198	678	9	2	2	NUM
inlawrev-21198	678	10	)	)	PUNCT
inlawrev-21198	678	11	.	.	PUNCT
inlawrev-21198	679	1	104	104	NUM
inlawrev-21198	679	2	.	.	PUNCT
inlawrev-21198	680	1	i	i	PRON
inlawrev-21198	680	2	d.	d.	PROPN
inlawrev-21198	680	3	§	§	PROPN
inlawrev-21198	680	4	24	24	NUM
inlawrev-21198	680	5	,	,	PUNCT
inlawrev-21198	680	6	2015	2015	NUM
inlawrev-21198	680	7	ind	ind	NOUN
inlawrev-21198	680	8	.	.	PUNCT
inlawrev-21198	681	1	acts	act	VERB
inlawrev-21198	681	2	at	at	ADP
inlawrev-21198	681	3	4094	4094	NUM
inlawrev-21198	681	4	-	-	SYM
inlawrev-21198	681	5	99	99	NUM
inlawrev-21198	681	6	(	(	PUNCT
inlawrev-21198	681	7	amending	amend	VERB
inlawrev-21198	681	8	ind	ind	NOUN
inlawrev-21198	681	9	.	.	PUNCT
inlawrev-21198	682	1	code	code	PROPN
inlawrev-21198	682	2	§	§	PROPN
inlawrev-21198	682	3	6	6	NUM
inlawrev-21198	682	4	-	-	SYM
inlawrev-21198	682	5	3	3	NUM
inlawrev-21198	682	6	-	-	PUNCT
inlawrev-21198	682	7	2	2	NUM
inlawrev-21198	682	8	-	-	SYM
inlawrev-21198	682	9	20	20	NUM
inlawrev-21198	682	10	)	)	PUNCT
inlawrev-21198	682	11	.	.	PUNCT
inlawrev-21198	683	1	105	105	NUM
inlawrev-21198	683	2	.	.	PUNCT
inlawrev-21198	684	1	i	i	PRON
inlawrev-21198	684	2	d.	d.	PROPN
inlawrev-21198	684	3	§	§	PROPN
inlawrev-21198	684	4	24	24	NUM
inlawrev-21198	684	5	,	,	PUNCT
inlawrev-21198	684	6	2015	2015	NUM
inlawrev-21198	684	7	ind	ind	NOUN
inlawrev-21198	684	8	.	.	PUNCT
inlawrev-21198	685	1	acts	act	VERB
inlawrev-21198	685	2	at	at	ADP
inlawrev-21198	685	3	4096	4096	NUM
inlawrev-21198	685	4	-	-	SYM
inlawrev-21198	685	5	97	97	NUM
inlawrev-21198	685	6	(	(	PUNCT
inlawrev-21198	685	7	amending	amend	VERB
inlawrev-21198	685	8	ind	ind	NOUN
inlawrev-21198	685	9	.	.	PUNCT
inlawrev-21198	686	1	code	code	PROPN
inlawrev-21198	686	2	§	§	PROPN
inlawrev-21198	686	3	6	6	NUM
inlawrev-21198	686	4	-	-	SYM
inlawrev-21198	686	5	3	3	NUM
inlawrev-21198	686	6	-	-	PUNCT
inlawrev-21198	686	7	2	2	NUM
inlawrev-21198	686	8	-	-	SYM
inlawrev-21198	686	9	20	20	NUM
inlawrev-21198	686	10	)	)	PUNCT
inlawrev-21198	686	11	.	.	PUNCT
inlawrev-21198	687	1	106	106	NUM
inlawrev-21198	687	2	.	.	PUNCT
inlawrev-21198	688	1	i	i	PRON
inlawrev-21198	688	2	d.	d.	PROPN
inlawrev-21198	688	3	§	§	PROPN
inlawrev-21198	688	4	14	14	NUM
inlawrev-21198	688	5	,	,	PUNCT
inlawrev-21198	688	6	2015	2015	NUM
inlawrev-21198	688	7	ind	ind	NOUN
inlawrev-21198	688	8	.	.	PUNCT
inlawrev-21198	689	1	acts	act	VERB
inlawrev-21198	689	2	at	at	ADP
inlawrev-21198	689	3	4084	4084	NUM
inlawrev-21198	689	4	-	-	SYM
inlawrev-21198	689	5	85	85	NUM
inlawrev-21198	689	6	(	(	PUNCT
inlawrev-21198	689	7	amending	amend	VERB
inlawrev-21198	689	8	ind	ind	NOUN
inlawrev-21198	689	9	.	.	PUNCT
inlawrev-21198	690	1	code	code	PROPN
inlawrev-21198	690	2	§	§	PROPN
inlawrev-21198	690	3	6	6	NUM
inlawrev-21198	690	4	-	-	SYM
inlawrev-21198	690	5	3	3	NUM
inlawrev-21198	690	6	-	-	PUNCT
inlawrev-21198	690	7	2	2	NUM
inlawrev-21198	690	8	-	-	PUNCT
inlawrev-21198	690	9	2	2	NUM
inlawrev-21198	690	10	)	)	PUNCT
inlawrev-21198	690	11	.	.	PUNCT
inlawrev-21198	691	1	2016	2016	NUM
inlawrev-21198	691	2	]	]	PUNCT
inlawrev-21198	691	3	taxation	taxation	NOUN
inlawrev-21198	691	4	1249	1249	NUM
inlawrev-21198	691	5	district.107	district.107	VERB
inlawrev-21198	691	6	two	two	NUM
inlawrev-21198	691	7	new	new	ADJ
inlawrev-21198	691	8	nonrefundable	nonrefundable	ADJ
inlawrev-21198	691	9	income	income	NOUN
inlawrev-21198	691	10	tax	tax	NOUN
inlawrev-21198	691	11	credits	credit	NOUN
inlawrev-21198	691	12	came	come	VERB
inlawrev-21198	691	13	into	into	ADP
inlawrev-21198	691	14	being	be	AUX
inlawrev-21198	691	15	during	during	ADP
inlawrev-21198	691	16	the	the	DET
inlawrev-21198	691	17	2015	2015	NUM
inlawrev-21198	691	18	legislative	legislative	ADJ
inlawrev-21198	691	19	session	session	NOUN
inlawrev-21198	691	20	.	.	PUNCT
inlawrev-21198	692	1	teachers	teacher	NOUN
inlawrev-21198	692	2	acquiring	acquire	VERB
inlawrev-21198	692	3	classroom	classroom	NOUN
inlawrev-21198	692	4	supplies	supply	NOUN
inlawrev-21198	692	5	may	may	AUX
inlawrev-21198	692	6	claim	claim	VERB
inlawrev-21198	692	7	a	a	DET
inlawrev-21198	692	8	credit	credit	NOUN
inlawrev-21198	692	9	that	that	PRON
inlawrev-21198	692	10	can	can	AUX
inlawrev-21198	692	11	not	not	PART
inlawrev-21198	692	12	exceed	exceed	VERB
inlawrev-21198	692	13	$	$	SYM
inlawrev-21198	692	14	100	100	NUM
inlawrev-21198	692	15	per	per	ADP
inlawrev-21198	692	16	year	year	NOUN
inlawrev-21198	692	17	for	for	ADP
inlawrev-21198	692	18	their	their	PRON
inlawrev-21198	692	19	expenses	expense	NOUN
inlawrev-21198	692	20	.	.	PUNCT
inlawrev-21198	693	1	also	also	ADV
inlawrev-21198	693	2	,	,	PUNCT
inlawrev-21198	693	3	some	some	DET
inlawrev-21198	693	4	acute	acute	NOUN
inlawrev-21198	693	5	care	care	NOUN
inlawrev-21198	693	6	hospitals108	hospitals108	PROPN
inlawrev-21198	693	7	may	may	AUX
inlawrev-21198	693	8	claim	claim	VERB
inlawrev-21198	693	9	an	an	DET
inlawrev-21198	693	10	income	income	NOUN
inlawrev-21198	693	11	tax	tax	NOUN
inlawrev-21198	693	12	credit	credit	NOUN
inlawrev-21198	693	13	for	for	ADP
inlawrev-21198	693	14	10	10	NUM
inlawrev-21198	693	15	%	%	NOUN
inlawrev-21198	693	16	of	of	ADP
inlawrev-21198	693	17	the	the	DET
inlawrev-21198	693	18	property	property	NOUN
inlawrev-21198	693	19	taxes	taxis	NOUN
inlawrev-21198	693	20	paid	pay	VERB
inlawrev-21198	693	21	on	on	ADP
inlawrev-21198	693	22	hospital	hospital	NOUN
inlawrev-21198	693	23	property	property	NOUN
inlawrev-21198	693	24	.	.	PUNCT
inlawrev-21198	694	1	neither	neither	PRON
inlawrev-21198	694	2	of	of	ADP
inlawrev-21198	694	3	these	these	DET
inlawrev-21198	694	4	new	new	ADJ
inlawrev-21198	694	5	credits	credit	NOUN
inlawrev-21198	694	6	may	may	AUX
inlawrev-21198	694	7	be	be	AUX
inlawrev-21198	694	8	carried	carry	VERB
inlawrev-21198	694	9	over	over	ADP
inlawrev-21198	694	10	to	to	PART
inlawrev-21198	694	11	succeeding109	succeeding109	VERB
inlawrev-21198	694	12	taxable	taxable	ADJ
inlawrev-21198	694	13	years	year	NOUN
inlawrev-21198	694	14	if	if	SCONJ
inlawrev-21198	694	15	they	they	PRON
inlawrev-21198	694	16	are	be	AUX
inlawrev-21198	694	17	not	not	PART
inlawrev-21198	694	18	used	use	VERB
inlawrev-21198	694	19	up	up	ADP
inlawrev-21198	694	20	in	in	ADP
inlawrev-21198	694	21	the	the	DET
inlawrev-21198	694	22	current	current	ADJ
inlawrev-21198	694	23	year.110	year.110	PROPN
inlawrev-21198	694	24	as	as	SCONJ
inlawrev-21198	694	25	noted	note	VERB
inlawrev-21198	694	26	above	above	ADV
inlawrev-21198	694	27	,	,	PUNCT
inlawrev-21198	694	28	the	the	DET
inlawrev-21198	694	29	ga	ga	PROPN
inlawrev-21198	694	30	modified	modify	VERB
inlawrev-21198	694	31	the	the	DET
inlawrev-21198	694	32	reporting	reporting	NOUN
inlawrev-21198	694	33	procedures	procedure	NOUN
inlawrev-21198	694	34	for	for	ADP
inlawrev-21198	694	35	income	income	NOUN
inlawrev-21198	694	36	tax	tax	NOUN
inlawrev-21198	694	37	withholding	withholding	NOUN
inlawrev-21198	694	38	,	,	PUNCT
inlawrev-21198	694	39	with	with	ADP
inlawrev-21198	694	40	an	an	DET
inlawrev-21198	694	41	emphasis	emphasis	NOUN
inlawrev-21198	694	42	on	on	ADP
inlawrev-21198	694	43	obligations	obligation	NOUN
inlawrev-21198	694	44	resulting	result	VERB
inlawrev-21198	694	45	from	from	ADP
inlawrev-21198	694	46	payments	payment	NOUN
inlawrev-21198	694	47	to	to	PART
inlawrev-21198	694	48	nonresident	nonresident	VERB
inlawrev-21198	694	49	persons	person	NOUN
inlawrev-21198	694	50	.	.	PUNCT
inlawrev-21198	695	1	employers	employer	NOUN
inlawrev-21198	695	2	who	who	PRON
inlawrev-21198	695	3	withhold	withhold	VERB
inlawrev-21198	695	4	incom	incom	PROPN
inlawrev-21198	695	5	e	e	PROPN
inlawrev-21198	695	6	taxes	taxis	NOUN
inlawrev-21198	695	7	from	from	ADP
inlawrev-21198	695	8	their	their	PRON
inlawrev-21198	695	9	employees	employee	NOUN
inlawrev-21198	695	10	’	’	PART
inlawrev-21198	695	11	paychecks	paycheck	NOUN
inlawrev-21198	695	12	during	during	ADP
inlawrev-21198	695	13	a	a	DET
inlawrev-21198	695	14	year	year	NOUN
inlawrev-21198	695	15	must	must	AUX
inlawrev-21198	695	16	now	now	ADV
inlawrev-21198	695	17	file	file	VERB
inlawrev-21198	695	18	an	an	DET
inlawrev-21198	695	19	annual	annual	ADJ
inlawrev-21198	695	20	withholding	withholding	NOUN
inlawrev-21198	695	21	tax	tax	NOUN
inlawrev-21198	695	22	report	report	NOUN
inlawrev-21198	695	23	with	with	ADP
inlawrev-21198	695	24	the	the	DET
inlawrev-21198	695	25	dor	dor	NOUN
inlawrev-21198	695	26	within	within	ADP
inlawrev-21198	695	27	thirty	thirty	NUM
inlawrev-21198	695	28	-	-	PUNCT
inlawrev-21198	695	29	one	one	NUM
inlawrev-21198	695	30	days	day	NOUN
inlawrev-21198	695	31	after	after	ADP
inlawrev-21198	695	32	the	the	DET
inlawrev-21198	695	33	end	end	NOUN
inlawrev-21198	695	34	of	of	ADP
inlawrev-21198	695	35	that	that	DET
inlawrev-21198	695	36	year	year	NOUN
inlawrev-21198	695	37	.	.	PUNCT
inlawrev-21198	696	1	a111	a111	NOUN
inlawrev-21198	696	2	corporation	corporation	NOUN
inlawrev-21198	696	3	required	require	VERB
inlawrev-21198	696	4	to	to	PART
inlawrev-21198	696	5	file	file	VERB
inlawrev-21198	696	6	a	a	DET
inlawrev-21198	696	7	withholding	withholding	NOUN
inlawrev-21198	696	8	tax	tax	NOUN
inlawrev-21198	696	9	return	return	NOUN
inlawrev-21198	696	10	and	and	CCONJ
inlawrev-21198	696	11	remit	remit	NOUN
inlawrev-21198	696	12	withheld	withhold	VERB
inlawrev-21198	696	13	taxes	taxis	NOUN
inlawrev-21198	696	14	because	because	SCONJ
inlawrev-21198	696	15	of	of	ADP
inlawrev-21198	696	16	payments	payment	NOUN
inlawrev-21198	696	17	or	or	CCONJ
inlawrev-21198	696	18	credits	credit	NOUN
inlawrev-21198	696	19	made	make	VERB
inlawrev-21198	696	20	to	to	ADP
inlawrev-21198	696	21	its	its	PRON
inlawrev-21198	696	22	“	"	PUNCT
inlawrev-21198	696	23	nonresident	nonresident	ADJ
inlawrev-21198	696	24	shareholders	shareholder	NOUN
inlawrev-21198	696	25	”	"	PUNCT
inlawrev-21198	696	26	now	now	ADV
inlawrev-21198	696	27	automatically	automatically	ADV
inlawrev-21198	696	28	receive	receive	VERB
inlawrev-21198	696	29	an	an	DET
inlawrev-21198	696	30	extension	extension	NOUN
inlawrev-21198	696	31	of	of	ADP
inlawrev-21198	696	32	time	time	NOUN
inlawrev-21198	696	33	to	to	PART
inlawrev-21198	696	34	comply	comply	VERB
inlawrev-21198	696	35	with	with	ADP
inlawrev-21198	696	36	those	those	DET
inlawrev-21198	696	37	obligations	obligation	NOUN
inlawrev-21198	696	38	when	when	SCONJ
inlawrev-21198	696	39	it	it	PRON
inlawrev-21198	696	40	receives	receive	VERB
inlawrev-21198	696	41	an	an	DET
inlawrev-21198	696	42	extension	extension	NOUN
inlawrev-21198	696	43	for	for	ADP
inlawrev-21198	696	44	its	its	PRON
inlawrev-21198	696	45	income	income	NOUN
inlawrev-21198	696	46	tax	tax	NOUN
inlawrev-21198	696	47	return	return	NOUN
inlawrev-21198	696	48	.	.	PUNCT
inlawrev-21198	697	1	however	however	ADV
inlawrev-21198	697	2	,	,	PUNCT
inlawrev-21198	697	3	if	if	SCONJ
inlawrev-21198	697	4	the	the	DET
inlawrev-21198	697	5	corporation112	corporation112	PROPN
inlawrev-21198	697	6	is	be	AUX
inlawrev-21198	697	7	fails	fail	VERB
inlawrev-21198	697	8	to	to	PART
inlawrev-21198	697	9	pay	pay	VERB
inlawrev-21198	697	10	the	the	DET
inlawrev-21198	697	11	amount	amount	NOUN
inlawrev-21198	697	12	of	of	ADP
inlawrev-21198	697	13	withholding	withholding	NOUN
inlawrev-21198	697	14	tax	tax	NOUN
inlawrev-21198	697	15	due	due	ADJ
inlawrev-21198	697	16	in	in	ADP
inlawrev-21198	697	17	full	full	ADJ
inlawrev-21198	697	18	by	by	ADP
inlawrev-21198	697	19	the	the	DET
inlawrev-21198	697	20	due	due	ADJ
inlawrev-21198	697	21	date	date	NOUN
inlawrev-21198	697	22	(	(	PUNCT
inlawrev-21198	697	23	including	include	VERB
inlawrev-21198	697	24	extensions	extension	NOUN
inlawrev-21198	697	25	)	)	PUNCT
inlawrev-21198	697	26	,	,	PUNCT
inlawrev-21198	697	27	it	it	PRON
inlawrev-21198	697	28	must	must	AUX
inlawrev-21198	697	29	pay	pay	VERB
inlawrev-21198	697	30	a	a	DET
inlawrev-21198	697	31	late	late	ADJ
inlawrev-21198	697	32	payment	payment	NOUN
inlawrev-21198	697	33	penalty	penalty	NOUN
inlawrev-21198	697	34	.	.	PUNCT
inlawrev-21198	698	1	partnerships	partnership	NOUN
inlawrev-21198	698	2	with	with	ADP
inlawrev-21198	698	3	income	income	NOUN
inlawrev-21198	698	4	tax113	tax113	ADJ
inlawrev-21198	698	5	withholding	withholding	NOUN
inlawrev-21198	698	6	duties	duty	NOUN
inlawrev-21198	698	7	resulting	result	VERB
inlawrev-21198	698	8	from	from	ADP
inlawrev-21198	698	9	“	"	PUNCT
inlawrev-21198	698	10	nonresident	nonresident	ADJ
inlawrev-21198	698	11	partners	partner	NOUN
inlawrev-21198	698	12	”	"	PUNCT
inlawrev-21198	698	13	received	receive	VERB
inlawrev-21198	698	14	a	a	DET
inlawrev-21198	698	15	similar	similar	ADJ
inlawrev-21198	698	16	automatic	automatic	ADJ
inlawrev-21198	698	17	extension	extension	NOUN
inlawrev-21198	698	18	and	and	CCONJ
inlawrev-21198	698	19	face	face	VERB
inlawrev-21198	698	20	a	a	DET
inlawrev-21198	698	21	similar	similar	ADJ
inlawrev-21198	698	22	late	late	ADJ
inlawrev-21198	698	23	payment	payment	NOUN
inlawrev-21198	698	24	penalty	penalty	NOUN
inlawrev-21198	698	25	.	.	PUNCT
inlawrev-21198	699	1	a	a	DET
inlawrev-21198	699	2	publicly	publicly	ADV
inlawrev-21198	699	3	-	-	PUNCT
inlawrev-21198	699	4	traded114	traded114	PROPN
inlawrev-21198	699	5	partnership	partnership	NOUN
inlawrev-21198	699	6	taxed	tax	VERB
inlawrev-21198	699	7	as	as	ADP
inlawrev-21198	699	8	a	a	DET
inlawrev-21198	699	9	partnership	partnership	NOUN
inlawrev-21198	699	10	for	for	ADP
inlawrev-21198	699	11	federal	federal	ADJ
inlawrev-21198	699	12	purposes	purpose	NOUN
inlawrev-21198	699	13	may	may	AUX
inlawrev-21198	699	14	avoid	avoid	VERB
inlawrev-21198	699	15	its	its	PRON
inlawrev-21198	699	16	withholding	withholding	NOUN
inlawrev-21198	699	17	tax	tax	NOUN
inlawrev-21198	699	18	obligations	obligation	NOUN
inlawrev-21198	699	19	and	and	CCONJ
inlawrev-21198	699	20	its	its	PRON
inlawrev-21198	699	21	obligation	obligation	NOUN
inlawrev-21198	699	22	to	to	PART
inlawrev-21198	699	23	file	file	VERB
inlawrev-21198	699	24	a	a	DET
inlawrev-21198	699	25	composite	composite	ADJ
inlawrev-21198	699	26	adjusted	adjust	VERB
inlawrev-21198	699	27	gross	gross	ADJ
inlawrev-21198	699	28	income	income	NOUN
inlawrev-21198	699	29	tax	tax	NOUN
inlawrev-21198	699	30	return	return	NOUN
inlawrev-21198	699	31	for	for	ADP
inlawrev-21198	699	32	each	each	DET
inlawrev-21198	699	33	nonresident	nonresident	ADJ
inlawrev-21198	699	34	partner	partner	NOUN
inlawrev-21198	699	35	,	,	PUNCT
inlawrev-21198	699	36	if	if	SCONJ
inlawrev-21198	699	37	the	the	DET
inlawrev-21198	699	38	partnership	partnership	NOUN
inlawrev-21198	699	39	agrees	agree	VERB
inlawrev-21198	699	40	to	to	PART
inlawrev-21198	699	41	file	file	VERB
inlawrev-21198	699	42	an	an	DET
inlawrev-21198	699	43	annual	annual	ADJ
inlawrev-21198	699	44	information	information	NOUN
inlawrev-21198	699	45	return	return	NOUN
inlawrev-21198	699	46	that	that	PRON
inlawrev-21198	699	47	includes	include	VERB
inlawrev-21198	699	48	the	the	DET
inlawrev-21198	699	49	tax	tax	NOUN
inlawrev-21198	699	50	information	information	NOUN
inlawrev-21198	699	51	that	that	PRON
inlawrev-21198	699	52	the	the	DET
inlawrev-21198	699	53	dor	dor	NOUN
inlawrev-21198	699	54	requests	request	NOUN
inlawrev-21198	699	55	regarding	regard	VERB
inlawrev-21198	699	56	each	each	PRON
inlawrev-21198	699	57	of	of	ADP
inlawrev-21198	699	58	its	its	PRON
inlawrev-21198	699	59	partners	partner	NOUN
inlawrev-21198	699	60	.	.	PUNCT
inlawrev-21198	700	1	a	a	DET
inlawrev-21198	700	2	trust	trust	NOUN
inlawrev-21198	700	3	or	or	CCONJ
inlawrev-21198	700	4	estate	estate	NOUN
inlawrev-21198	700	5	with	with	ADP
inlawrev-21198	700	6	one	one	NUM
inlawrev-21198	700	7	or	or	CCONJ
inlawrev-21198	700	8	more	more	ADJ
inlawrev-21198	700	9	nonresident115	nonresident115	PROPN
inlawrev-21198	700	10	107	107	NUM
inlawrev-21198	700	11	.	.	PUNCT
inlawrev-21198	701	1	i	i	PRON
inlawrev-21198	701	2	d.	d.	PROPN
inlawrev-21198	701	3	§	§	PROPN
inlawrev-21198	701	4	19	19	NUM
inlawrev-21198	701	5	,	,	PUNCT
inlawrev-21198	701	6	2015	2015	NUM
inlawrev-21198	701	7	ind	ind	NOUN
inlawrev-21198	701	8	.	.	PUNCT
inlawrev-21198	702	1	acts	act	VERB
inlawrev-21198	702	2	at	at	ADP
inlawrev-21198	702	3	4091	4091	NUM
inlawrev-21198	702	4	-	-	SYM
inlawrev-21198	702	5	92	92	NUM
inlawrev-21198	702	6	(	(	PUNCT
inlawrev-21198	702	7	amending	amend	VERB
inlawrev-21198	702	8	ind	ind	NOUN
inlawrev-21198	702	9	.	.	PUNCT
inlawrev-21198	703	1	code	code	PROPN
inlawrev-21198	703	2	§	§	PROPN
inlawrev-21198	703	3	6	6	NUM
inlawrev-21198	703	4	-	-	SYM
inlawrev-21198	703	5	3	3	NUM
inlawrev-21198	703	6	-	-	PUNCT
inlawrev-21198	703	7	2	2	NUM
inlawrev-21198	703	8	-	-	NUM
inlawrev-21198	703	9	13	13	NUM
inlawrev-21198	703	10	)	)	PUNCT
inlawrev-21198	703	11	.	.	PUNCT
inlawrev-21198	704	1	108	108	NUM
inlawrev-21198	704	2	.	.	PUNCT
inlawrev-21198	705	1	pub	pub	NOUN
inlawrev-21198	705	2	.	.	PUNCT
inlawrev-21198	706	1	l.	l.	PROPN
inlawrev-21198	706	2	no	no	INTJ
inlawrev-21198	706	3	.	.	PROPN
inlawrev-21198	707	1	213	213	NUM
inlawrev-21198	707	2	-	-	SYM
inlawrev-21198	707	3	2015	2015	NUM
inlawrev-21198	707	4	,	,	PUNCT
inlawrev-21198	707	5	§	§	PROPN
inlawrev-21198	707	6	82	82	NUM
inlawrev-21198	707	7	,	,	PUNCT
inlawrev-21198	707	8	2015	2015	NUM
inlawrev-21198	707	9	ind	ind	NOUN
inlawrev-21198	707	10	.	.	PUNCT
inlawrev-21198	708	1	acts	act	VERB
inlawrev-21198	708	2	2636	2636	NUM
inlawrev-21198	708	3	,	,	PUNCT
inlawrev-21198	708	4	2953	2953	NUM
inlawrev-21198	708	5	-	-	SYM
inlawrev-21198	708	6	54	54	NUM
inlawrev-21198	708	7	(	(	PUNCT
inlawrev-21198	708	8	codified	codify	VERB
inlawrev-21198	708	9	at	at	ADP
inlawrev-21198	708	10	ind	ind	PROPN
inlawrev-21198	708	11	.	.	PUNCT
inlawrev-21198	709	1	code	code	PROPN
inlawrev-21198	709	2	§	§	PROPN
inlawrev-21198	709	3	6	6	NUM
inlawrev-21198	709	4	-	-	SYM
inlawrev-21198	709	5	33	33	NUM
inlawrev-21198	709	6	-	-	PUNCT
inlawrev-21198	709	7	14.5	14.5	NUM
inlawrev-21198	709	8	)	)	PUNCT
inlawrev-21198	709	9	.	.	PUNCT
inlawrev-21198	710	1	109	109	NUM
inlawrev-21198	710	2	.	.	PUNCT
inlawrev-21198	711	1	i	i	PRON
inlawrev-21198	711	2	d.	d.	PROPN
inlawrev-21198	711	3	§	§	PROPN
inlawrev-21198	711	4	83	83	NUM
inlawrev-21198	711	5	,	,	PUNCT
inlawrev-21198	711	6	2015	2015	NUM
inlawrev-21198	711	7	ind	ind	NOUN
inlawrev-21198	711	8	.	.	PUNCT
inlawrev-21198	712	1	acts	act	VERB
inlawrev-21198	712	2	at	at	ADP
inlawrev-21198	712	3	2954	2954	NUM
inlawrev-21198	712	4	-	-	SYM
inlawrev-21198	712	5	55	55	NUM
inlawrev-21198	712	6	(	(	PUNCT
inlawrev-21198	712	7	codified	codify	VERB
inlawrev-21198	712	8	at	at	ADP
inlawrev-21198	712	9	ind	ind	PROPN
inlawrev-21198	712	10	.	.	PUNCT
inlawrev-21198	713	1	code	code	PROPN
inlawrev-21198	713	2	§	§	PROPN
inlawrev-21198	713	3	6	6	NUM
inlawrev-21198	713	4	-	-	SYM
inlawrev-21198	713	5	3	3	NUM
inlawrev-21198	713	6	-	-	PUNCT
inlawrev-21198	713	7	3	3	NUM
inlawrev-21198	713	8	-	-	NUM
inlawrev-21198	713	9	14.6	14.6	NUM
inlawrev-21198	713	10	)	)	PUNCT
inlawrev-21198	713	11	.	.	PUNCT
inlawrev-21198	714	1	110	110	NUM
inlawrev-21198	714	2	.	.	PUNCT
inlawrev-21198	715	1	i	i	PRON
inlawrev-21198	715	2	d.	d.	PROPN
inlawrev-21198	715	3	§	§	PROPN
inlawrev-21198	715	4	§	§	PROPN
inlawrev-21198	715	5	82	82	NUM
inlawrev-21198	715	6	-	-	SYM
inlawrev-21198	715	7	83	83	NUM
inlawrev-21198	715	8	,	,	PUNCT
inlawrev-21198	715	9	2015	2015	NUM
inlawrev-21198	715	10	ind	ind	NOUN
inlawrev-21198	715	11	.	.	PUNCT
inlawrev-21198	716	1	acts	act	VERB
inlawrev-21198	716	2	at	at	ADP
inlawrev-21198	716	3	2953	2953	NUM
inlawrev-21198	716	4	-	-	SYM
inlawrev-21198	716	5	55	55	NUM
inlawrev-21198	716	6	(	(	PUNCT
inlawrev-21198	716	7	codified	codify	VERB
inlawrev-21198	716	8	at	at	ADP
inlawrev-21198	716	9	ind	ind	PROPN
inlawrev-21198	716	10	.	.	PUNCT
inlawrev-21198	717	1	code	code	PROPN
inlawrev-21198	717	2	§	§	PROPN
inlawrev-21198	717	3	6	6	NUM
inlawrev-21198	717	4	-	-	SYM
inlawrev-21198	717	5	3	3	NUM
inlawrev-21198	717	6	-	-	PUNCT
inlawrev-21198	717	7	3	3	NUM
inlawrev-21198	717	8	-	-	NUM
inlawrev-21198	717	9	14.5	14.5	NUM
inlawrev-21198	717	10	,	,	PUNCT
inlawrev-21198	717	11	-14.6	-14.6	NUM
inlawrev-21198	717	12	)	)	PUNCT
inlawrev-21198	717	13	.	.	PUNCT
inlawrev-21198	718	1	111	111	NUM
inlawrev-21198	718	2	.	.	PUNCT
inlawrev-21198	719	1	pub	pub	NOUN
inlawrev-21198	719	2	.	.	PUNCT
inlawrev-21198	720	1	l.	l.	PROPN
inlawrev-21198	720	2	no	no	INTJ
inlawrev-21198	720	3	.	.	PROPN
inlawrev-21198	721	1	242	242	NUM
inlawrev-21198	721	2	-	-	SYM
inlawrev-21198	721	3	2015	2015	NUM
inlawrev-21198	721	4	,	,	PUNCT
inlawrev-21198	721	5	§	§	PROPN
inlawrev-21198	721	6	17	17	NUM
inlawrev-21198	721	7	,	,	PUNCT
inlawrev-21198	721	8	2015	2015	NUM
inlawrev-21198	721	9	ind	ind	NOUN
inlawrev-21198	721	10	.	.	PUNCT
inlawrev-21198	722	1	acts	act	VERB
inlawrev-21198	722	2	3704	3704	NUM
inlawrev-21198	722	3	,	,	PUNCT
inlawrev-21198	722	4	3725	3725	NUM
inlawrev-21198	722	5	-	-	SYM
inlawrev-21198	722	6	28	28	NUM
inlawrev-21198	722	7	(	(	PUNCT
inlawrev-21198	722	8	amending	amend	VERB
inlawrev-21198	722	9	ind	ind	NOUN
inlawrev-21198	722	10	.	.	PUNCT
inlawrev-21198	723	1	code	code	PROPN
inlawrev-21198	723	2	§	§	PROPN
inlawrev-21198	723	3	6	6	NUM
inlawrev-21198	723	4	-	-	SYM
inlawrev-21198	723	5	3	3	NUM
inlawrev-21198	723	6	-	-	NUM
inlawrev-21198	723	7	48	48	NUM
inlawrev-21198	723	8	)	)	PUNCT
inlawrev-21198	723	9	.	.	PUNCT
inlawrev-21198	724	1	112	112	NUM
inlawrev-21198	724	2	.	.	PUNCT
inlawrev-21198	725	1	i	i	PRON
inlawrev-21198	725	2	d.	d.	PROPN
inlawrev-21198	725	3	§	§	PROPN
inlawrev-21198	725	4	19	19	NUM
inlawrev-21198	725	5	,	,	PUNCT
inlawrev-21198	725	6	2015	2015	NUM
inlawrev-21198	725	7	ind	ind	NOUN
inlawrev-21198	725	8	.	.	PUNCT
inlawrev-21198	726	1	acts	act	VERB
inlawrev-21198	726	2	at	at	ADP
inlawrev-21198	726	3	3733	3733	NUM
inlawrev-21198	726	4	-	-	SYM
inlawrev-21198	726	5	34	34	NUM
inlawrev-21198	726	6	(	(	PUNCT
inlawrev-21198	726	7	amending	amend	VERB
inlawrev-21198	726	8	ind	ind	NOUN
inlawrev-21198	726	9	.	.	PUNCT
inlawrev-21198	727	1	code	code	PROPN
inlawrev-21198	727	2	§	§	PROPN
inlawrev-21198	727	3	6	6	NUM
inlawrev-21198	727	4	-	-	SYM
inlawrev-21198	727	5	3	3	NUM
inlawrev-21198	727	6	-	-	PUNCT
inlawrev-21198	727	7	4	4	NUM
inlawrev-21198	727	8	-	-	NUM
inlawrev-21198	727	9	13	13	NUM
inlawrev-21198	727	10	)	)	PUNCT
inlawrev-21198	727	11	.	.	PUNCT
inlawrev-21198	728	1	the	the	DET
inlawrev-21198	728	2	ga	ga	PROPN
inlawrev-21198	728	3	also	also	ADV
inlawrev-21198	728	4	clarified	clarify	VERB
inlawrev-21198	728	5	a	a	DET
inlawrev-21198	728	6	“	"	PUNCT
inlawrev-21198	728	7	nonresident	nonresident	ADJ
inlawrev-21198	728	8	shareholder	shareholder	NOUN
inlawrev-21198	728	9	”	"	PUNCT
inlawrev-21198	728	10	is	be	AUX
inlawrev-21198	728	11	“	"	PUNCT
inlawrev-21198	728	12	(	(	PUNCT
inlawrev-21198	728	13	1	1	X
inlawrev-21198	728	14	)	)	PUNCT
inlawrev-21198	728	15	an	an	DET
inlawrev-21198	728	16	individual	individual	NOUN
inlawrev-21198	728	17	who	who	PRON
inlawrev-21198	728	18	does	do	AUX
inlawrev-21198	728	19	not	not	PART
inlawrev-21198	728	20	reside	reside	VERB
inlawrev-21198	728	21	in	in	ADP
inlawrev-21198	728	22	indiana	indiana	PROPN
inlawrev-21198	728	23	;	;	PUNCT
inlawrev-21198	728	24	(	(	PUNCT
inlawrev-21198	728	25	2	2	X
inlawrev-21198	728	26	)	)	PUNCT
inlawrev-21198	728	27	a	a	DET
inlawrev-21198	728	28	trust	trust	NOUN
inlawrev-21198	728	29	that	that	PRON
inlawrev-21198	728	30	does	do	AUX
inlawrev-21198	728	31	not	not	PART
inlawrev-21198	728	32	reside	reside	VERB
inlawrev-21198	728	33	in	in	ADP
inlawrev-21198	728	34	indiana	indiana	PROPN
inlawrev-21198	728	35	;	;	PUNCT
inlawrev-21198	728	36	or	or	CCONJ
inlawrev-21198	728	37	(	(	PUNCT
inlawrev-21198	728	38	3	3	X
inlawrev-21198	728	39	)	)	PUNCT
inlawrev-21198	728	40	an	an	DET
inlawrev-21198	728	41	estate	estate	NOUN
inlawrev-21198	728	42	that	that	PRON
inlawrev-21198	728	43	does	do	AUX
inlawrev-21198	728	44	not	not	PART
inlawrev-21198	728	45	reside	reside	VERB
inlawrev-21198	728	46	in	in	ADP
inlawrev-21198	728	47	indiana	indiana	PROPN
inlawrev-21198	728	48	.	.	PUNCT
inlawrev-21198	728	49	”	"	PUNCT
inlawrev-21198	729	1	i	i	PRON
inlawrev-21198	729	2	d.	d.	PROPN
inlawrev-21198	729	3	§	§	PROPN
inlawrev-21198	729	4	19	19	NUM
inlawrev-21198	729	5	,	,	PUNCT
inlawrev-21198	729	6	2015	2015	NUM
inlawrev-21198	729	7	ind	ind	NOUN
inlawrev-21198	729	8	.	.	PUNCT
inlawrev-21198	730	1	acts	act	VERB
inlawrev-21198	730	2	at	at	ADP
inlawrev-21198	730	3	3735	3735	NUM
inlawrev-21198	730	4	(	(	PUNCT
inlawrev-21198	730	5	amending	amend	VERB
inlawrev-21198	730	6	ind	ind	NOUN
inlawrev-21198	730	7	.	.	PUNCT
inlawrev-21198	731	1	code	code	PROPN
inlawrev-21198	731	2	§	§	PROPN
inlawrev-21198	731	3	6	6	NUM
inlawrev-21198	731	4	-	-	SYM
inlawrev-21198	731	5	3	3	NUM
inlawrev-21198	731	6	-	-	PUNCT
inlawrev-21198	731	7	4	4	NUM
inlawrev-21198	731	8	-	-	NUM
inlawrev-21198	731	9	13	13	NUM
inlawrev-21198	731	10	)	)	PUNCT
inlawrev-21198	731	11	.	.	PUNCT
inlawrev-21198	732	1	113	113	NUM
inlawrev-21198	732	2	.	.	PUNCT
inlawrev-21198	733	1	i	i	PRON
inlawrev-21198	733	2	d.	d.	PROPN
inlawrev-21198	733	3	§	§	PROPN
inlawrev-21198	733	4	19	19	NUM
inlawrev-21198	733	5	,	,	PUNCT
inlawrev-21198	733	6	2015	2015	NUM
inlawrev-21198	733	7	ind	ind	NOUN
inlawrev-21198	733	8	.	.	PUNCT
inlawrev-21198	734	1	acts	act	VERB
inlawrev-21198	734	2	at	at	ADP
inlawrev-21198	734	3	3734	3734	NUM
inlawrev-21198	734	4	-	-	SYM
inlawrev-21198	734	5	35	35	NUM
inlawrev-21198	734	6	(	(	PUNCT
inlawrev-21198	734	7	amending	amend	VERB
inlawrev-21198	734	8	ind	ind	NOUN
inlawrev-21198	734	9	.	.	PUNCT
inlawrev-21198	735	1	code	code	PROPN
inlawrev-21198	735	2	§	§	PROPN
inlawrev-21198	735	3	6	6	NUM
inlawrev-21198	735	4	-	-	SYM
inlawrev-21198	735	5	3	3	NUM
inlawrev-21198	735	6	-	-	PUNCT
inlawrev-21198	735	7	4	4	NUM
inlawrev-21198	735	8	-	-	NUM
inlawrev-21198	735	9	13	13	NUM
inlawrev-21198	735	10	)	)	PUNCT
inlawrev-21198	735	11	.	.	PUNCT
inlawrev-21198	736	1	114	114	NUM
inlawrev-21198	736	2	.	.	PUNCT
inlawrev-21198	737	1	i	i	PRON
inlawrev-21198	737	2	d.	d.	PROPN
inlawrev-21198	737	3	§	§	PROPN
inlawrev-21198	737	4	18	18	NUM
inlawrev-21198	737	5	,	,	PUNCT
inlawrev-21198	737	6	2015	2015	NUM
inlawrev-21198	737	7	ind	ind	NOUN
inlawrev-21198	737	8	.	.	PUNCT
inlawrev-21198	738	1	acts	act	VERB
inlawrev-21198	738	2	at	at	ADP
inlawrev-21198	738	3	3729	3729	NUM
inlawrev-21198	738	4	-	-	SYM
inlawrev-21198	738	5	32	32	NUM
inlawrev-21198	738	6	(	(	PUNCT
inlawrev-21198	738	7	amending	amend	VERB
inlawrev-21198	738	8	ind	ind	NOUN
inlawrev-21198	738	9	.	.	PUNCT
inlawrev-21198	739	1	code	code	PROPN
inlawrev-21198	739	2	§	§	PROPN
inlawrev-21198	739	3	6	6	NUM
inlawrev-21198	739	4	-	-	SYM
inlawrev-21198	739	5	3	3	NUM
inlawrev-21198	739	6	-	-	PUNCT
inlawrev-21198	739	7	4	4	NUM
inlawrev-21198	739	8	-	-	NUM
inlawrev-21198	739	9	12	12	NUM
inlawrev-21198	739	10	)	)	PUNCT
inlawrev-21198	739	11	.	.	PUNCT
inlawrev-21198	740	1	as	as	SCONJ
inlawrev-21198	740	2	it	it	PRON
inlawrev-21198	740	3	did	do	VERB
inlawrev-21198	740	4	for	for	ADP
inlawrev-21198	740	5	nonresident	nonresident	ADJ
inlawrev-21198	740	6	shareholders	shareholder	NOUN
inlawrev-21198	740	7	of	of	ADP
inlawrev-21198	740	8	corporations	corporation	NOUN
inlawrev-21198	740	9	,	,	PUNCT
inlawrev-21198	740	10	the	the	DET
inlawrev-21198	740	11	ga	ga	PROPN
inlawrev-21198	740	12	clarified	clarify	VERB
inlawrev-21198	740	13	a	a	DET
inlawrev-21198	740	14	“	"	PUNCT
inlawrev-21198	740	15	nonresident	nonresident	ADJ
inlawrev-21198	740	16	partner	partner	NOUN
inlawrev-21198	740	17	”	"	PUNCT
inlawrev-21198	740	18	is	be	AUX
inlawrev-21198	740	19	(	(	PUNCT
inlawrev-21198	740	20	1	1	X
inlawrev-21198	740	21	)	)	PUNCT
inlawrev-21198	740	22	an	an	DET
inlawrev-21198	740	23	individual	individual	NOUN
inlawrev-21198	740	24	who	who	PRON
inlawrev-21198	740	25	does	do	AUX
inlawrev-21198	740	26	not	not	PART
inlawrev-21198	740	27	reside	reside	VERB
inlawrev-21198	740	28	in	in	ADP
inlawrev-21198	740	29	indiana	indiana	PROPN
inlawrev-21198	740	30	;	;	PUNCT
inlawrev-21198	740	31	(	(	PUNCT
inlawrev-21198	740	32	2	2	X
inlawrev-21198	740	33	)	)	PUNCT
inlawrev-21198	740	34	a	a	DET
inlawrev-21198	740	35	trust	trust	NOUN
inlawrev-21198	740	36	that	that	PRON
inlawrev-21198	740	37	does	do	AUX
inlawrev-21198	740	38	not	not	PART
inlawrev-21198	740	39	reside	reside	VERB
inlawrev-21198	740	40	in	in	ADP
inlawrev-21198	740	41	indiana	indiana	PROPN
inlawrev-21198	740	42	;	;	PUNCT
inlawrev-21198	740	43	(	(	PUNCT
inlawrev-21198	740	44	3	3	X
inlawrev-21198	740	45	)	)	PUNCT
inlawrev-21198	740	46	an	an	DET
inlawrev-21198	740	47	estate	estate	NOUN
inlawrev-21198	740	48	that	that	PRON
inlawrev-21198	740	49	does	do	AUX
inlawrev-21198	740	50	not	not	PART
inlawrev-21198	740	51	reside	reside	VERB
inlawrev-21198	740	52	in	in	ADP
inlawrev-21198	740	53	indiana	indiana	PROPN
inlawrev-21198	740	54	;	;	PUNCT
inlawrev-21198	740	55	(	(	PUNCT
inlawrev-21198	740	56	4	4	X
inlawrev-21198	740	57	)	)	PUNCT
inlawrev-21198	740	58	a	a	DET
inlawrev-21198	740	59	partnership	partnership	NOUN
inlawrev-21198	740	60	not	not	PART
inlawrev-21198	740	61	domiciled	domicile	VERB
inlawrev-21198	740	62	in	in	ADP
inlawrev-21198	740	63	indiana	indiana	PROPN
inlawrev-21198	740	64	;	;	PUNCT
inlawrev-21198	740	65	(	(	PUNCT
inlawrev-21198	740	66	5	5	X
inlawrev-21198	740	67	)	)	PUNCT
inlawrev-21198	740	68	a	a	DET
inlawrev-21198	740	69	c	c	NOUN
inlawrev-21198	740	70	corporation	corporation	NOUN
inlawrev-21198	740	71	not	not	PART
inlawrev-21198	740	72	domiciled	domicile	VERB
inlawrev-21198	740	73	in	in	ADP
inlawrev-21198	740	74	indiana	indiana	PROPN
inlawrev-21198	740	75	;	;	PUNCT
inlawrev-21198	740	76	or	or	CCONJ
inlawrev-21198	740	77	(	(	PUNCT
inlawrev-21198	740	78	6	6	NUM
inlawrev-21198	740	79	)	)	PUNCT
inlawrev-21198	740	80	an	an	DET
inlawrev-21198	740	81	s	s	NOUN
inlawrev-21198	740	82	corporation	corporation	NOUN
inlawrev-21198	740	83	not	not	PART
inlawrev-21198	740	84	domiciled	domicile	VERB
inlawrev-21198	740	85	in	in	ADP
inlawrev-21198	740	86	indiana	indiana	PROPN
inlawrev-21198	740	87	.	.	PUNCT
inlawrev-21198	741	1	i	i	PRON
inlawrev-21198	741	2	d.	d.	PROPN
inlawrev-21198	741	3	§	§	PROPN
inlawrev-21198	741	4	18	18	NUM
inlawrev-21198	741	5	,	,	PUNCT
inlawrev-21198	741	6	2015	2015	NUM
inlawrev-21198	741	7	ind	ind	NOUN
inlawrev-21198	741	8	.	.	PUNCT
inlawrev-21198	742	1	acts	act	VERB
inlawrev-21198	742	2	at	at	ADP
inlawrev-21198	742	3	3732	3732	NUM
inlawrev-21198	742	4	(	(	PUNCT
inlawrev-21198	742	5	amending	amend	VERB
inlawrev-21198	742	6	ind	ind	NOUN
inlawrev-21198	742	7	.	.	PUNCT
inlawrev-21198	743	1	code	code	PROPN
inlawrev-21198	743	2	§	§	PROPN
inlawrev-21198	743	3	6	6	NUM
inlawrev-21198	743	4	-	-	SYM
inlawrev-21198	743	5	3	3	NUM
inlawrev-21198	743	6	-	-	PUNCT
inlawrev-21198	743	7	4	4	NUM
inlawrev-21198	743	8	-	-	NUM
inlawrev-21198	743	9	12	12	NUM
inlawrev-21198	743	10	)	)	PUNCT
inlawrev-21198	743	11	.	.	PUNCT
inlawrev-21198	744	1	115	115	NUM
inlawrev-21198	744	2	.	.	PUNCT
inlawrev-21198	745	1	i	i	PRON
inlawrev-21198	745	2	d.	d.	PROPN
inlawrev-21198	745	3	§	§	PROPN
inlawrev-21198	745	4	18	18	NUM
inlawrev-21198	745	5	,	,	PUNCT
inlawrev-21198	745	6	2015	2015	NUM
inlawrev-21198	745	7	ind	ind	NOUN
inlawrev-21198	745	8	.	.	PUNCT
inlawrev-21198	746	1	acts	act	VERB
inlawrev-21198	746	2	at	at	ADP
inlawrev-21198	746	3	3731	3731	NUM
inlawrev-21198	746	4	(	(	PUNCT
inlawrev-21198	746	5	amending	amend	VERB
inlawrev-21198	746	6	ind	ind	NOUN
inlawrev-21198	746	7	.	.	PUNCT
inlawrev-21198	747	1	code	code	PROPN
inlawrev-21198	747	2	§	§	PROPN
inlawrev-21198	747	3	6	6	NUM
inlawrev-21198	747	4	-	-	SYM
inlawrev-21198	747	5	3	3	NUM
inlawrev-21198	747	6	-	-	PUNCT
inlawrev-21198	747	7	4	4	NUM
inlawrev-21198	747	8	-	-	NUM
inlawrev-21198	747	9	12	12	NUM
inlawrev-21198	747	10	)	)	PUNCT
inlawrev-21198	747	11	.	.	PUNCT
inlawrev-21198	748	1	the	the	DET
inlawrev-21198	748	2	ga	ga	PROPN
inlawrev-21198	748	3	authorized	authorize	VERB
inlawrev-21198	748	4	1250	1250	NUM
inlawrev-21198	748	5	indiana	indiana	PROPN
inlawrev-21198	748	6	law	law	PROPN
inlawrev-21198	748	7	review	review	NOUN
inlawrev-21198	748	8	[	[	X
inlawrev-21198	748	9	vol	vol	NOUN
inlawrev-21198	748	10	.	.	PUNCT
inlawrev-21198	749	1	49:1235	49:1235	NUM
inlawrev-21198	749	2	beneficiaries	beneficiary	NOUN
inlawrev-21198	749	3	is	be	AUX
inlawrev-21198	749	4	now	now	ADV
inlawrev-21198	749	5	required	require	VERB
inlawrev-21198	749	6	to	to	PART
inlawrev-21198	749	7	submit	submit	VERB
inlawrev-21198	749	8	a	a	DET
inlawrev-21198	749	9	composite	composite	ADJ
inlawrev-21198	749	10	adjusted	adjust	VERB
inlawrev-21198	749	11	gross	gross	ADJ
inlawrev-21198	749	12	income	income	NOUN
inlawrev-21198	749	13	tax	tax	NOUN
inlawrev-21198	749	14	return	return	NOUN
inlawrev-21198	749	15	for	for	ADP
inlawrev-21198	749	16	those	those	DET
inlawrev-21198	749	17	beneficiaries	beneficiary	NOUN
inlawrev-21198	749	18	and	and	CCONJ
inlawrev-21198	749	19	will	will	AUX
inlawrev-21198	749	20	receive	receive	VERB
inlawrev-21198	749	21	an	an	DET
inlawrev-21198	749	22	autom	autom	PROPN
inlawrev-21198	749	23	atic	atic	ADJ
inlawrev-21198	749	24	filing	filing	NOUN
inlawrev-21198	749	25	extension	extension	NOUN
inlawrev-21198	749	26	for	for	ADP
inlawrev-21198	749	27	that	that	DET
inlawrev-21198	749	28	return	return	NOUN
inlawrev-21198	749	29	upon	upon	SCONJ
inlawrev-21198	749	30	receiving	receive	VERB
inlawrev-21198	749	31	one	one	NUM
inlawrev-21198	749	32	for	for	ADP
inlawrev-21198	749	33	its	its	PRON
inlawrev-21198	749	34	income	income	NOUN
inlawrev-21198	749	35	tax	tax	NOUN
inlawrev-21198	749	36	return	return	NOUN
inlawrev-21198	749	37	.	.	PUNCT
inlawrev-21198	750	1	116	116	NUM
inlawrev-21198	750	2	because	because	SCONJ
inlawrev-21198	750	3	much	much	ADJ
inlawrev-21198	750	4	of	of	ADP
inlawrev-21198	750	5	indiana	indiana	PROPN
inlawrev-21198	750	6	’s	’s	PROPN
inlawrev-21198	750	7	income	income	NOUN
inlawrev-21198	750	8	tax	tax	NOUN
inlawrev-21198	750	9	system	system	NOUN
inlawrev-21198	750	10	piggybacks	piggyback	VERB
inlawrev-21198	750	11	on	on	ADP
inlawrev-21198	750	12	the	the	DET
inlawrev-21198	750	13	federal	federal	ADJ
inlawrev-21198	750	14	income	income	NOUN
inlawrev-21198	750	15	tax	tax	NOUN
inlawrev-21198	750	16	,	,	PUNCT
inlawrev-21198	750	17	indiana	indiana	PROPN
inlawrev-21198	750	18	taxpayers	taxpayer	NOUN
inlawrev-21198	750	19	have	have	AUX
inlawrev-21198	750	20	long	long	ADV
inlawrev-21198	750	21	had	have	VERB
inlawrev-21198	750	22	an	an	DET
inlawrev-21198	750	23	obligation	obligation	NOUN
inlawrev-21198	750	24	to	to	PART
inlawrev-21198	750	25	notify	notify	VERB
inlawrev-21198	750	26	the	the	DET
inlawrev-21198	750	27	dor	dor	NOUN
inlawrev-21198	750	28	of	of	ADP
inlawrev-21198	750	29	any	any	DET
inlawrev-21198	750	30	post	post	ADJ
inlawrev-21198	750	31	-	-	ADJ
inlawrev-21198	750	32	filing	filing	ADJ
inlawrev-21198	750	33	modifications	modification	NOUN
inlawrev-21198	750	34	to	to	ADP
inlawrev-21198	750	35	their	their	PRON
inlawrev-21198	750	36	federal	federal	ADJ
inlawrev-21198	750	37	income	income	NOUN
inlawrev-21198	750	38	tax	tax	NOUN
inlawrev-21198	750	39	returns	return	NOUN
inlawrev-21198	750	40	or	or	CCONJ
inlawrev-21198	750	41	federal	federal	ADJ
inlawrev-21198	750	42	income	income	NOUN
inlawrev-21198	750	43	tax	tax	NOUN
inlawrev-21198	750	44	liabilities	liability	NOUN
inlawrev-21198	750	45	.	.	PUNCT
inlawrev-21198	751	1	evidently	evidently	ADV
inlawrev-21198	751	2	,	,	PUNCT
inlawrev-21198	751	3	the	the	DET
inlawrev-21198	751	4	ga	ga	PROPN
inlawrev-21198	751	5	was	be	AUX
inlawrev-21198	751	6	concerned	concern	VERB
inlawrev-21198	751	7	that	that	SCONJ
inlawrev-21198	751	8	some	some	DET
inlawrev-21198	751	9	taxpayers	taxpayer	NOUN
inlawrev-21198	751	10	were117	were117	AUX
inlawrev-21198	751	11	exploiting	exploit	VERB
inlawrev-21198	751	12	statutory	statutory	ADJ
inlawrev-21198	751	13	vagueness	vagueness	NOUN
inlawrev-21198	751	14	regarding	regard	VERB
inlawrev-21198	751	15	what	what	PRON
inlawrev-21198	751	16	constituted	constitute	VERB
inlawrev-21198	751	17	a	a	DET
inlawrev-21198	751	18	modification	modification	NOUN
inlawrev-21198	751	19	to	to	PART
inlawrev-21198	751	20	avoid	avoid	VERB
inlawrev-21198	751	21	complying	comply	VERB
inlawrev-21198	751	22	with	with	ADP
inlawrev-21198	751	23	that	that	DET
inlawrev-21198	751	24	obligation	obligation	NOUN
inlawrev-21198	751	25	,	,	PUNCT
inlawrev-21198	751	26	because	because	SCONJ
inlawrev-21198	751	27	in	in	ADP
inlawrev-21198	751	28	2015	2015	NUM
inlawrev-21198	751	29	the	the	DET
inlawrev-21198	751	30	g	g	PROPN
inlawrev-21198	751	31	a	a	DET
inlawrev-21198	751	32	enumerated	enumerate	VERB
inlawrev-21198	751	33	the	the	DET
inlawrev-21198	751	34	specific	specific	ADJ
inlawrev-21198	751	35	situations	situation	NOUN
inlawrev-21198	751	36	when	when	SCONJ
inlawrev-21198	751	37	a	a	DET
inlawrev-21198	751	38	modification	modification	NOUN
inlawrev-21198	751	39	or	or	CCONJ
inlawrev-21198	751	40	alteration	alteration	NOUN
inlawrev-21198	751	41	has	have	AUX
inlawrev-21198	751	42	occurred	occur	VERB
inlawrev-21198	751	43	,	,	PUNCT
inlawrev-21198	751	44	including	include	VERB
inlawrev-21198	751	45	(	(	PUNCT
inlawrev-21198	751	46	1	1	X
inlawrev-21198	751	47	)	)	PUNCT
inlawrev-21198	751	48	the	the	DET
inlawrev-21198	751	49	filing	filing	NOUN
inlawrev-21198	751	50	an	an	DET
inlawrev-21198	751	51	amended	amend	VERB
inlawrev-21198	751	52	return	return	NOUN
inlawrev-21198	751	53	,	,	PUNCT
inlawrev-21198	751	54	(	(	PUNCT
inlawrev-21198	751	55	2	2	X
inlawrev-21198	751	56	)	)	PUNCT
inlawrev-21198	751	57	the	the	DET
inlawrev-21198	751	58	final	final	ADJ
inlawrev-21198	751	59	determination	determination	NOUN
inlawrev-21198	751	60	of	of	ADP
inlawrev-21198	751	61	a	a	DET
inlawrev-21198	751	62	deficiency	deficiency	NOUN
inlawrev-21198	751	63	or	or	CCONJ
inlawrev-21198	751	64	refund	refund	NOUN
inlawrev-21198	751	65	,	,	PUNCT
inlawrev-21198	751	66	(	(	PUNCT
inlawrev-21198	751	67	3	3	X
inlawrev-21198	751	68	)	)	PUNCT
inlawrev-21198	751	69	the	the	DET
inlawrev-21198	751	70	taxpayer	taxpayer	NOUN
inlawrev-21198	751	71	’s	’s	PART
inlawrev-21198	751	72	waiver	waiver	NOUN
inlawrev-21198	751	73	of	of	ADP
inlawrev-21198	751	74	restrictions	restriction	NOUN
inlawrev-21198	751	75	on	on	ADP
inlawrev-21198	751	76	the	the	DET
inlawrev-21198	751	77	assessment	assessment	NOUN
inlawrev-21198	751	78	and	and	CCONJ
inlawrev-21198	751	79	collection	collection	NOUN
inlawrev-21198	751	80	of	of	ADP
inlawrev-21198	751	81	tax	tax	NOUN
inlawrev-21198	751	82	,	,	PUNCT
inlawrev-21198	751	83	and	and	CCONJ
inlawrev-21198	751	84	(	(	PUNCT
inlawrev-21198	751	85	4	4	X
inlawrev-21198	751	86	)	)	PUNCT
inlawrev-21198	751	87	the	the	DET
inlawrev-21198	751	88	taxpayer	taxpayer	NOUN
inlawrev-21198	751	89	’s	’s	PART
inlawrev-21198	751	90	entrance	entrance	NOUN
inlawrev-21198	751	91	into	into	ADP
inlawrev-21198	751	92	a	a	DET
inlawrev-21198	751	93	closing	closing	NOUN
inlawrev-21198	751	94	agreement	agreement	NOUN
inlawrev-21198	751	95	with	with	ADP
inlawrev-21198	751	96	the	the	DET
inlawrev-21198	751	97	ir	ir	PROPN
inlawrev-21198	751	98	s.	s.	PROPN
inlawrev-21198	751	99	generally	generally	ADV
inlawrev-21198	751	100	,	,	PUNCT
inlawrev-21198	751	101	these118	these118	PROPN
inlawrev-21198	751	102	events	event	NOUN
inlawrev-21198	751	103	become	become	VERB
inlawrev-21198	751	104	“	"	PUNCT
inlawrev-21198	751	105	final	final	ADJ
inlawrev-21198	751	106	”	"	PUNCT
inlawrev-21198	751	107	when	when	SCONJ
inlawrev-21198	751	108	they	they	PRON
inlawrev-21198	751	109	are	be	AUX
inlawrev-21198	751	110	conclusive	conclusive	ADJ
inlawrev-21198	751	111	and	and	CCONJ
inlawrev-21198	751	112	“	"	PUNCT
inlawrev-21198	751	113	can	can	AUX
inlawrev-21198	751	114	not	not	PART
inlawrev-21198	751	115	be	be	AUX
inlawrev-21198	751	116	reopened	reopen	VERB
inlawrev-21198	751	117	or	or	CCONJ
inlawrev-21198	751	118	appealed	appeal	VERB
inlawrev-21198	751	119	by	by	ADP
inlawrev-21198	751	120	a	a	DET
inlawrev-21198	751	121	taxpayer	taxpayer	NOUN
inlawrev-21198	751	122	or	or	CCONJ
inlawrev-21198	751	123	the	the	DET
inlawrev-21198	751	124	internal	internal	ADJ
inlawrev-21198	751	125	revenue	revenue	NOUN
inlawrev-21198	751	126	service	service	NOUN
inlawrev-21198	751	127	as	as	ADP
inlawrev-21198	751	128	a	a	DET
inlawrev-21198	751	129	matter	matter	NOUN
inlawrev-21198	751	130	of	of	ADP
inlawrev-21198	751	131	law	law	NOUN
inlawrev-21198	751	132	.	.	PUNCT
inlawrev-21198	752	1	”119	”119	PROPN
inlawrev-21198	752	2	d.	d.	PROPN
inlawrev-21198	752	3	state	state	PROPN
inlawrev-21198	752	4	tax	tax	NOUN
inlawrev-21198	752	5	liability	liability	NOUN
inlawrev-21198	752	6	credits	credit	NOUN
inlawrev-21198	752	7	for	for	ADP
inlawrev-21198	752	8	the	the	DET
inlawrev-21198	752	9	third	third	ADJ
inlawrev-21198	752	10	consecutive	consecutive	ADJ
inlawrev-21198	752	11	year	year	NOUN
inlawrev-21198	752	12	,	,	PUNCT
inlawrev-21198	752	13	the	the	DET
inlawrev-21198	752	14	ga	ga	PROPN
inlawrev-21198	752	15	reduced	reduce	VERB
inlawrev-21198	752	16	the	the	DET
inlawrev-21198	752	17	number	number	NOUN
inlawrev-21198	752	18	of	of	ADP
inlawrev-21198	752	19	state	state	NOUN
inlawrev-21198	752	20	tax	tax	NOUN
inlawrev-21198	752	21	liability	liability	NOUN
inlawrev-21198	752	22	credits	credit	NOUN
inlawrev-21198	752	23	.	.	PUNCT
inlawrev-21198	753	1	taxpayers	taxpayer	NOUN
inlawrev-21198	753	2	can	can	AUX
inlawrev-21198	753	3	not	not	PART
inlawrev-21198	753	4	claim	claim	VERB
inlawrev-21198	753	5	a	a	DET
inlawrev-21198	753	6	new	new	ADJ
inlawrev-21198	753	7	tax	tax	NOUN
inlawrev-21198	753	8	credit	credit	NOUN
inlawrev-21198	753	9	for	for	ADP
inlawrev-21198	753	10	computer120	computer120	PROPN
inlawrev-21198	753	11	equipment	equipment	NOUN
inlawrev-21198	753	12	donations	donation	NOUN
inlawrev-21198	753	13	for	for	ADP
inlawrev-21198	753	14	donations	donation	NOUN
inlawrev-21198	753	15	made	make	VERB
inlawrev-21198	753	16	during	during	ADP
inlawrev-21198	753	17	taxable	taxable	ADJ
inlawrev-21198	753	18	years	year	NOUN
inlawrev-21198	753	19	beginning	begin	VERB
inlawrev-21198	753	20	after	after	ADP
inlawrev-21198	753	21	d	d	PROPN
inlawrev-21198	753	22	ecember	ecember	PROPN
inlawrev-21198	753	23	31	31	NUM
inlawrev-21198	753	24	,	,	PUNCT
inlawrev-21198	753	25	2015	2015	NUM
inlawrev-21198	753	26	.	.	PUNCT
inlawrev-21198	754	1	similarly	similarly	ADV
inlawrev-21198	754	2	,	,	PUNCT
inlawrev-21198	754	3	a	a	DET
inlawrev-21198	754	4	taxpayer	taxpayer	NOUN
inlawrev-21198	754	5	’s	’s	PART
inlawrev-21198	754	6	ability	ability	NOUN
inlawrev-21198	754	7	to	to	PART
inlawrev-21198	754	8	claim	claim	VERB
inlawrev-21198	754	9	the	the	DET
inlawrev-21198	754	10	historic121	historic121	PROPN
inlawrev-21198	754	11	rehabilitation	rehabilitation	NOUN
inlawrev-21198	754	12	credit	credit	NOUN
inlawrev-21198	754	13	for	for	ADP
inlawrev-21198	754	14	new	new	ADJ
inlawrev-21198	754	15	qualifying	qualifying	NOUN
inlawrev-21198	754	16	expenditures	expenditure	NOUN
inlawrev-21198	754	17	ended	end	VERB
inlawrev-21198	754	18	at	at	ADP
inlawrev-21198	754	19	that	that	DET
inlawrev-21198	754	20	time.122	time.122	NOUN
inlawrev-21198	754	21	the	the	DET
inlawrev-21198	754	22	dor	dor	NOUN
inlawrev-21198	754	23	to	to	PART
inlawrev-21198	754	24	issue	issue	VERB
inlawrev-21198	754	25	written	write	VERB
inlawrev-21198	754	26	guidance	guidance	NOUN
inlawrev-21198	754	27	discussing	discuss	VERB
inlawrev-21198	754	28	how	how	SCONJ
inlawrev-21198	754	29	this	this	DET
inlawrev-21198	754	30	reporting	reporting	NOUN
inlawrev-21198	754	31	requirement	requirement	NOUN
inlawrev-21198	754	32	will	will	AUX
inlawrev-21198	754	33	apply	apply	VERB
inlawrev-21198	754	34	to	to	ADP
inlawrev-21198	754	35	tiered	tiere	VERB
inlawrev-21198	754	36	partnerships	partnership	NOUN
inlawrev-21198	754	37	.	.	PUNCT
inlawrev-21198	755	1	i	i	PRON
inlawrev-21198	755	2	d.	d.	PROPN
inlawrev-21198	755	3	116	116	NUM
inlawrev-21198	755	4	.	.	PUNCT
inlawrev-21198	756	1	i	i	PRON
inlawrev-21198	756	2	d.	d.	PROPN
inlawrev-21198	756	3	§	§	PROPN
inlawrev-21198	756	4	20	20	NUM
inlawrev-21198	756	5	,	,	PUNCT
inlawrev-21198	756	6	2015	2015	NUM
inlawrev-21198	756	7	ind	ind	NOUN
inlawrev-21198	756	8	.	.	PUNCT
inlawrev-21198	757	1	acts	act	VERB
inlawrev-21198	757	2	at	at	ADP
inlawrev-21198	757	3	3735	3735	NUM
inlawrev-21198	757	4	-	-	SYM
inlawrev-21198	757	5	36	36	NUM
inlawrev-21198	757	6	(	(	PUNCT
inlawrev-21198	757	7	amending	amend	VERB
inlawrev-21198	757	8	ind	ind	NOUN
inlawrev-21198	757	9	.	.	PUNCT
inlawrev-21198	758	1	code	code	PROPN
inlawrev-21198	758	2	§	§	PROPN
inlawrev-21198	758	3	6	6	NUM
inlawrev-21198	758	4	-	-	SYM
inlawrev-21198	758	5	3	3	NUM
inlawrev-21198	758	6	-	-	PUNCT
inlawrev-21198	758	7	4	4	NUM
inlawrev-21198	758	8	-	-	NUM
inlawrev-21198	758	9	15	15	NUM
inlawrev-21198	758	10	)	)	PUNCT
inlawrev-21198	758	11	.	.	PUNCT
inlawrev-21198	759	1	the	the	DET
inlawrev-21198	759	2	new	new	ADJ
inlawrev-21198	759	3	definition	definition	NOUN
inlawrev-21198	759	4	of	of	ADP
inlawrev-21198	759	5	“	"	PUNCT
inlawrev-21198	759	6	nonresident	nonresident	ADJ
inlawrev-21198	759	7	beneficiary	beneficiary	NOUN
inlawrev-21198	759	8	”	"	PUNCT
inlawrev-21198	759	9	is	be	AUX
inlawrev-21198	759	10	identical	identical	ADJ
inlawrev-21198	759	11	to	to	ADP
inlawrev-21198	759	12	the	the	DET
inlawrev-21198	759	13	“	"	PUNCT
inlawrev-21198	759	14	nonresident	nonresident	ADJ
inlawrev-21198	759	15	partner	partner	NOUN
inlawrev-21198	759	16	”	"	PUNCT
inlawrev-21198	759	17	definition	definition	NOUN
inlawrev-21198	759	18	.	.	PUNCT
inlawrev-21198	760	1	i	i	PRON
inlawrev-21198	760	2	d.	d.	PROPN
inlawrev-21198	760	3	§	§	PROPN
inlawrev-21198	760	4	20	20	NUM
inlawrev-21198	760	5	,	,	PUNCT
inlawrev-21198	760	6	2015	2015	NUM
inlawrev-21198	760	7	ind	ind	NOUN
inlawrev-21198	760	8	.	.	PUNCT
inlawrev-21198	761	1	acts	act	VERB
inlawrev-21198	761	2	at	at	ADP
inlawrev-21198	761	3	3736	3736	NUM
inlawrev-21198	761	4	(	(	PUNCT
inlawrev-21198	761	5	amending	amend	VERB
inlawrev-21198	761	6	ind	ind	NOUN
inlawrev-21198	761	7	.	.	PUNCT
inlawrev-21198	762	1	code	code	PROPN
inlawrev-21198	762	2	§	§	PROPN
inlawrev-21198	762	3	6	6	NUM
inlawrev-21198	762	4	-	-	SYM
inlawrev-21198	762	5	3	3	NUM
inlawrev-21198	762	6	-	-	PUNCT
inlawrev-21198	762	7	4	4	NUM
inlawrev-21198	762	8	-	-	NUM
inlawrev-21198	762	9	15	15	NUM
inlawrev-21198	762	10	)	)	PUNCT
inlawrev-21198	763	1	;	;	PUNCT
inlawrev-21198	763	2	see	see	VERB
inlawrev-21198	763	3	supra	supra	PROPN
inlawrev-21198	763	4	note	note	PROPN
inlawrev-21198	763	5	114	114	NUM
inlawrev-21198	763	6	(	(	PUNCT
inlawrev-21198	763	7	quoting	quote	VERB
inlawrev-21198	763	8	the	the	DET
inlawrev-21198	763	9	new	new	ADJ
inlawrev-21198	763	10	statutory	statutory	ADJ
inlawrev-21198	763	11	definition	definition	NOUN
inlawrev-21198	763	12	of	of	ADP
inlawrev-21198	763	13	“	"	PUNCT
inlawrev-21198	763	14	nonresident	nonresident	ADJ
inlawrev-21198	763	15	partner	partner	NOUN
inlawrev-21198	763	16	”	"	PUNCT
inlawrev-21198	763	17	)	)	PUNCT
inlawrev-21198	763	18	.	.	PUNCT
inlawrev-21198	764	1	117	117	NUM
inlawrev-21198	764	2	.	.	PUNCT
inlawrev-21198	764	3	ind	ind	PROPN
inlawrev-21198	764	4	.	.	PUNCT
inlawrev-21198	765	1	code	code	PROPN
inlawrev-21198	765	2	§	§	PROPN
inlawrev-21198	765	3	6	6	NUM
inlawrev-21198	765	4	-	-	SYM
inlawrev-21198	765	5	3	3	NUM
inlawrev-21198	765	6	-	-	PUNCT
inlawrev-21198	765	7	4	4	NUM
inlawrev-21198	765	8	-	-	NUM
inlawrev-21198	765	9	6(b	6(b	NUM
inlawrev-21198	765	10	)	)	PUNCT
inlawrev-21198	765	11	.	.	PUNCT
inlawrev-21198	766	1	118	118	NUM
inlawrev-21198	766	2	.	.	PUNCT
inlawrev-21198	767	1	pub	pub	NOUN
inlawrev-21198	767	2	.	.	PUNCT
inlawrev-21198	768	1	l.	l.	PROPN
inlawrev-21198	768	2	no	no	INTJ
inlawrev-21198	768	3	.	.	PROPN
inlawrev-21198	769	1	242	242	NUM
inlawrev-21198	769	2	-	-	SYM
inlawrev-21198	769	3	2015	2015	NUM
inlawrev-21198	769	4	,	,	PUNCT
inlawrev-21198	769	5	§	§	PROPN
inlawrev-21198	769	6	16	16	NUM
inlawrev-21198	769	7	,	,	PUNCT
inlawrev-21198	769	8	2015	2015	NUM
inlawrev-21198	769	9	ind	ind	NOUN
inlawrev-21198	769	10	.	.	PUNCT
inlawrev-21198	770	1	acts	act	VERB
inlawrev-21198	770	2	at	at	ADP
inlawrev-21198	770	3	3723	3723	NUM
inlawrev-21198	770	4	-	-	SYM
inlawrev-21198	770	5	25	25	NUM
inlawrev-21198	770	6	(	(	PUNCT
inlawrev-21198	770	7	amending	amend	VERB
inlawrev-21198	770	8	ind	ind	NOUN
inlawrev-21198	770	9	.	.	PUNCT
inlawrev-21198	771	1	code	code	PROPN
inlawrev-21198	771	2	§	§	PROPN
inlawrev-21198	771	3	6	6	NUM
inlawrev-21198	771	4	-	-	SYM
inlawrev-21198	771	5	3	3	NUM
inlawrev-21198	771	6	-	-	PUNCT
inlawrev-21198	771	7	4	4	NUM
inlawrev-21198	771	8	-	-	SYM
inlawrev-21198	771	9	6	6	NUM
inlawrev-21198	771	10	)	)	PUNCT
inlawrev-21198	771	11	;	;	PUNCT
inlawrev-21198	771	12	see	see	VERB
inlawrev-21198	771	13	infra	infra	NOUN
inlawrev-21198	771	14	note	note	VERB
inlawrev-21198	771	15	170	170	NUM
inlawrev-21198	771	16	and	and	CCONJ
inlawrev-21198	771	17	accompanying	accompany	VERB
inlawrev-21198	771	18	text	text	NOUN
inlawrev-21198	771	19	(	(	PUNCT
inlawrev-21198	771	20	noting	note	VERB
inlawrev-21198	771	21	similar	similar	ADJ
inlawrev-21198	771	22	changes	change	NOUN
inlawrev-21198	771	23	for	for	ADP
inlawrev-21198	771	24	the	the	DET
inlawrev-21198	771	25	financial	financial	ADJ
inlawrev-21198	771	26	institutions	institution	NOUN
inlawrev-21198	771	27	tax	tax	NOUN
inlawrev-21198	771	28	)	)	PUNCT
inlawrev-21198	771	29	.	.	PUNCT
inlawrev-21198	772	1	119	119	NUM
inlawrev-21198	772	2	.	.	PUNCT
inlawrev-21198	773	1	pub	pub	NOUN
inlawrev-21198	773	2	.	.	PUNCT
inlawrev-21198	774	1	l.	l.	PROPN
inlawrev-21198	774	2	no	no	INTJ
inlawrev-21198	774	3	.	.	PROPN
inlawrev-21198	775	1	242	242	NUM
inlawrev-21198	775	2	-	-	SYM
inlawrev-21198	775	3	2015	2015	NUM
inlawrev-21198	775	4	,	,	PUNCT
inlawrev-21198	775	5	§	§	PROPN
inlawrev-21198	775	6	16	16	NUM
inlawrev-21198	775	7	,	,	PUNCT
inlawrev-21198	775	8	2015	2015	NUM
inlawrev-21198	775	9	ind	ind	NOUN
inlawrev-21198	775	10	.	.	PUNCT
inlawrev-21198	776	1	acts	act	VERB
inlawrev-21198	776	2	at	at	ADP
inlawrev-21198	776	3	3725	3725	NUM
inlawrev-21198	776	4	(	(	PUNCT
inlawrev-21198	776	5	amending	amend	VERB
inlawrev-21198	776	6	ind	ind	NOUN
inlawrev-21198	776	7	.	.	PUNCT
inlawrev-21198	777	1	code	code	PROPN
inlawrev-21198	777	2	§	§	PROPN
inlawrev-21198	777	3	6	6	NUM
inlawrev-21198	777	4	-	-	SYM
inlawrev-21198	777	5	3	3	NUM
inlawrev-21198	777	6	-	-	PUNCT
inlawrev-21198	777	7	4	4	NUM
inlawrev-21198	777	8	-	-	SYM
inlawrev-21198	777	9	6	6	NUM
inlawrev-21198	777	10	)	)	PUNCT
inlawrev-21198	777	11	.	.	PUNCT
inlawrev-21198	778	1	in	in	ADP
inlawrev-21198	778	2	conjunction	conjunction	NOUN
inlawrev-21198	778	3	with	with	ADP
inlawrev-21198	778	4	this	this	DET
inlawrev-21198	778	5	change	change	NOUN
inlawrev-21198	778	6	,	,	PUNCT
inlawrev-21198	778	7	the	the	DET
inlawrev-21198	778	8	ga	ga	PROPN
inlawrev-21198	778	9	updated	update	VERB
inlawrev-21198	778	10	the	the	DET
inlawrev-21198	778	11	statutory	statutory	ADJ
inlawrev-21198	778	12	provision	provision	NOUN
inlawrev-21198	778	13	giving	give	VERB
inlawrev-21198	778	14	the	the	DET
inlawrev-21198	778	15	dor	dor	NOUN
inlawrev-21198	778	16	six	six	NUM
inlawrev-21198	778	17	months	month	NOUN
inlawrev-21198	778	18	to	to	PART
inlawrev-21198	778	19	assess	assess	VERB
inlawrev-21198	778	20	additional	additional	ADJ
inlawrev-21198	778	21	taxes	taxis	NOUN
inlawrev-21198	778	22	after	after	SCONJ
inlawrev-21198	778	23	a	a	DET
inlawrev-21198	778	24	taxpayer	taxpayer	NOUN
inlawrev-21198	778	25	’s	’s	PART
inlawrev-21198	778	26	federal	federal	ADJ
inlawrev-21198	778	27	income	income	NOUN
inlawrev-21198	778	28	tax	tax	NOUN
inlawrev-21198	778	29	return	return	NOUN
inlawrev-21198	778	30	was	be	AUX
inlawrev-21198	778	31	modified	modify	VERB
inlawrev-21198	778	32	to	to	PART
inlawrev-21198	778	33	incorporate	incorporate	VERB
inlawrev-21198	778	34	the	the	DET
inlawrev-21198	778	35	new	new	ADJ
inlawrev-21198	778	36	modification	modification	NOUN
inlawrev-21198	778	37	rules	rule	NOUN
inlawrev-21198	778	38	in	in	ADP
inlawrev-21198	778	39	this	this	DET
inlawrev-21198	778	40	section	section	NOUN
inlawrev-21198	778	41	.	.	PUNCT
inlawrev-21198	779	1	i	i	PRON
inlawrev-21198	779	2	d.	d.	PROPN
inlawrev-21198	779	3	§	§	PROPN
inlawrev-21198	779	4	36	36	NUM
inlawrev-21198	779	5	,	,	PUNCT
inlawrev-21198	779	6	2015	2015	NUM
inlawrev-21198	779	7	ind	ind	NOUN
inlawrev-21198	779	8	.	.	PUNCT
inlawrev-21198	780	1	acts	act	VERB
inlawrev-21198	780	2	at	at	ADP
inlawrev-21198	780	3	3763	3763	NUM
inlawrev-21198	780	4	-	-	SYM
inlawrev-21198	780	5	64	64	NUM
inlawrev-21198	780	6	(	(	PUNCT
inlawrev-21198	780	7	amending	amend	VERB
inlawrev-21198	780	8	ind	ind	NOUN
inlawrev-21198	780	9	.	.	PUNCT
inlawrev-21198	781	1	code	code	PROPN
inlawrev-21198	781	2	§	§	PROPN
inlawrev-21198	781	3	6	6	NUM
inlawrev-21198	781	4	-	-	SYM
inlawrev-21198	781	5	8.1	8.1	NUM
inlawrev-21198	781	6	-	-	PUNCT
inlawrev-21198	781	7	5	5	NUM
inlawrev-21198	781	8	-	-	SYM
inlawrev-21198	781	9	2	2	NUM
inlawrev-21198	781	10	)	)	PUNCT
inlawrev-21198	781	11	.	.	PUNCT
inlawrev-21198	782	1	a	a	DET
inlawrev-21198	782	2	similar	similar	ADJ
inlawrev-21198	782	3	change	change	NOUN
inlawrev-21198	782	4	was	be	AUX
inlawrev-21198	782	5	made	make	VERB
inlawrev-21198	782	6	to	to	ADP
inlawrev-21198	782	7	the	the	DET
inlawrev-21198	782	8	provision	provision	NOUN
inlawrev-21198	782	9	giving	give	VERB
inlawrev-21198	782	10	a	a	DET
inlawrev-21198	782	11	taxpayer	taxpayer	NOUN
inlawrev-21198	782	12	180	180	NUM
inlawrev-21198	782	13	days	day	NOUN
inlawrev-21198	782	14	to	to	PART
inlawrev-21198	782	15	file	file	VERB
inlawrev-21198	782	16	a	a	DET
inlawrev-21198	782	17	refund	refund	NOUN
inlawrev-21198	782	18	claim	claim	NOUN
inlawrev-21198	782	19	after	after	ADP
inlawrev-21198	782	20	such	such	DET
inlawrev-21198	782	21	a	a	DET
inlawrev-21198	782	22	modification	modification	NOUN
inlawrev-21198	782	23	.	.	PUNCT
inlawrev-21198	783	1	i	i	PRON
inlawrev-21198	783	2	d.	d.	PROPN
inlawrev-21198	783	3	§	§	PROPN
inlawrev-21198	783	4	39	39	NUM
inlawrev-21198	783	5	,	,	PUNCT
inlawrev-21198	783	6	2015	2015	NUM
inlawrev-21198	783	7	ind	ind	NOUN
inlawrev-21198	783	8	.	.	PUNCT
inlawrev-21198	784	1	acts	act	VERB
inlawrev-21198	784	2	at	at	ADP
inlawrev-21198	784	3	3775	3775	NUM
inlawrev-21198	784	4	(	(	PUNCT
inlawrev-21198	784	5	amending	amend	VERB
inlawrev-21198	784	6	ind	ind	NOUN
inlawrev-21198	784	7	.	.	PUNCT
inlawrev-21198	785	1	code	code	PROPN
inlawrev-21198	785	2	§	§	PROPN
inlawrev-21198	785	3	68.1	68.1	NUM
inlawrev-21198	785	4	-	-	SYM
inlawrev-21198	785	5	9	9	NUM
inlawrev-21198	785	6	-	-	SYM
inlawrev-21198	785	7	1	1	NUM
inlawrev-21198	785	8	)	)	PUNCT
inlawrev-21198	785	9	.	.	PUNCT
inlawrev-21198	786	1	120	120	NUM
inlawrev-21198	786	2	.	.	PUNCT
inlawrev-21198	787	1	jegen	jegen	PROPN
inlawrev-21198	787	2	et	et	PROPN
inlawrev-21198	787	3	al	al	PROPN
inlawrev-21198	787	4	.	.	PROPN
inlawrev-21198	787	5	,	,	PUNCT
inlawrev-21198	787	6	supra	supra	PROPN
inlawrev-21198	787	7	note	note	PROPN
inlawrev-21198	787	8	27	27	NUM
inlawrev-21198	787	9	,	,	PUNCT
inlawrev-21198	787	10	at	at	ADP
inlawrev-21198	787	11	1466	1466	NUM
inlawrev-21198	787	12	;	;	PUNCT
inlawrev-21198	787	13	jegen	jegen	PROPN
inlawrev-21198	787	14	et	et	PROPN
inlawrev-21198	787	15	al	al	PROPN
inlawrev-21198	787	16	.	.	PROPN
inlawrev-21198	787	17	,	,	PUNCT
inlawrev-21198	787	18	supra	supra	PROPN
inlawrev-21198	787	19	note	note	PROPN
inlawrev-21198	787	20	93	93	NUM
inlawrev-21198	787	21	,	,	PUNCT
inlawrev-21198	787	22	at	at	ADP
inlawrev-21198	787	23	1184	1184	NUM
inlawrev-21198	787	24	.	.	PUNCT
inlawrev-21198	788	1	121	121	NUM
inlawrev-21198	788	2	.	.	PUNCT
inlawrev-21198	789	1	pub	pub	NOUN
inlawrev-21198	789	2	.	.	PUNCT
inlawrev-21198	790	1	l.	l.	PROPN
inlawrev-21198	790	2	no	no	INTJ
inlawrev-21198	790	3	.	.	PROPN
inlawrev-21198	791	1	250	250	NUM
inlawrev-21198	791	2	-	-	SYM
inlawrev-21198	791	3	2015	2015	NUM
inlawrev-21198	791	4	,	,	PUNCT
inlawrev-21198	791	5	§	§	PROPN
inlawrev-21198	791	6	26	26	NUM
inlawrev-21198	791	7	,	,	PUNCT
inlawrev-21198	791	8	2015	2015	NUM
inlawrev-21198	791	9	ind	ind	NOUN
inlawrev-21198	791	10	.	.	PUNCT
inlawrev-21198	792	1	acts	act	VERB
inlawrev-21198	792	2	4053	4053	NUM
inlawrev-21198	792	3	,	,	PUNCT
inlawrev-21198	792	4	4100	4100	NUM
inlawrev-21198	792	5	(	(	PUNCT
inlawrev-21198	792	6	amending	amend	VERB
inlawrev-21198	792	7	ind	ind	NOUN
inlawrev-21198	792	8	.	.	PUNCT
inlawrev-21198	793	1	code	code	PROPN
inlawrev-21198	793	2	§	§	PROPN
inlawrev-21198	793	3	6	6	NUM
inlawrev-21198	793	4	-	-	SYM
inlawrev-21198	793	5	3.1	3.1	NUM
inlawrev-21198	793	6	-	-	SYM
inlawrev-21198	793	7	157	157	NUM
inlawrev-21198	793	8	)	)	PUNCT
inlawrev-21198	793	9	.	.	PUNCT
inlawrev-21198	794	1	122	122	NUM
inlawrev-21198	794	2	.	.	PUNCT
inlawrev-21198	795	1	i	i	PRON
inlawrev-21198	795	2	d.	d.	PROPN
inlawrev-21198	795	3	§	§	PROPN
inlawrev-21198	795	4	27	27	NUM
inlawrev-21198	795	5	,	,	PUNCT
inlawrev-21198	795	6	2015	2015	NUM
inlawrev-21198	795	7	ind	ind	NOUN
inlawrev-21198	795	8	.	.	PUNCT
inlawrev-21198	796	1	acts	act	VERB
inlawrev-21198	796	2	at	at	ADP
inlawrev-21198	796	3	4100	4100	NUM
inlawrev-21198	796	4	-	-	SYM
inlawrev-21198	796	5	01	01	NUM
inlawrev-21198	796	6	(	(	PUNCT
inlawrev-21198	796	7	amending	amend	VERB
inlawrev-21198	796	8	ind	ind	NOUN
inlawrev-21198	796	9	.	.	PUNCT
inlawrev-21198	797	1	code	code	PROPN
inlawrev-21198	797	2	§	§	PROPN
inlawrev-21198	797	3	6	6	NUM
inlawrev-21198	797	4	-	-	SYM
inlawrev-21198	797	5	3.1	3.1	NUM
inlawrev-21198	797	6	-	-	SYM
inlawrev-21198	797	7	16	16	NUM
inlawrev-21198	797	8	-	-	PUNCT
inlawrev-21198	797	9	7	7	NUM
inlawrev-21198	797	10	)	)	PUNCT
inlawrev-21198	797	11	.	.	PUNCT
inlawrev-21198	798	1	concurrently	concurrently	ADV
inlawrev-21198	798	2	,	,	PUNCT
inlawrev-21198	798	3	the	the	DET
inlawrev-21198	798	4	ga	ga	PROPN
inlawrev-21198	798	5	set	set	VERB
inlawrev-21198	798	6	the	the	DET
inlawrev-21198	798	7	maximum	maximum	ADJ
inlawrev-21198	798	8	historic	historic	ADJ
inlawrev-21198	798	9	rehabilitation	rehabilitation	NOUN
inlawrev-21198	798	10	credit	credit	NOUN
inlawrev-21198	798	11	amount	amount	NOUN
inlawrev-21198	798	12	allowed	allow	VERB
inlawrev-21198	798	13	for	for	ADP
inlawrev-21198	798	14	fiscal	fiscal	ADJ
inlawrev-21198	798	15	years	year	NOUN
inlawrev-21198	798	16	beginning	begin	VERB
inlawrev-21198	798	17	after	after	ADP
inlawrev-21198	798	18	june	june	PROPN
inlawrev-21198	798	19	30	30	NUM
inlawrev-21198	798	20	,	,	PUNCT
inlawrev-21198	798	21	2016	2016	NUM
inlawrev-21198	798	22	at	at	ADP
inlawrev-21198	798	23	$	$	SYM
inlawrev-21198	798	24	0	0	NUM
inlawrev-21198	798	25	.	.	PUNCT
inlawrev-21198	799	1	pub	pub	NOUN
inlawrev-21198	799	2	.	.	PUNCT
inlawrev-21198	800	1	l.	l.	PROPN
inlawrev-21198	800	2	no	no	INTJ
inlawrev-21198	800	3	.	.	PROPN
inlawrev-21198	801	1	213	213	NUM
inlawrev-21198	801	2	-	-	SYM
inlawrev-21198	801	3	2015	2015	NUM
inlawrev-21198	801	4	,	,	PUNCT
inlawrev-21198	801	5	§	§	PROPN
inlawrev-21198	801	6	85	85	NUM
inlawrev-21198	801	7	,	,	PUNCT
inlawrev-21198	801	8	2015	2015	NUM
inlawrev-21198	801	9	ind	ind	NOUN
inlawrev-21198	801	10	.	.	PUNCT
inlawrev-21198	802	1	acts	act	VERB
inlawrev-21198	802	2	2636	2636	NUM
inlawrev-21198	802	3	,	,	PUNCT
inlawrev-21198	802	4	2955	2955	NUM
inlawrev-21198	802	5	-	-	SYM
inlawrev-21198	802	6	56	56	NUM
inlawrev-21198	802	7	(	(	PUNCT
inlawrev-21198	802	8	amending	amend	VERB
inlawrev-21198	802	9	2016	2016	NUM
inlawrev-21198	802	10	]	]	PUNCT
inlawrev-21198	802	11	taxation	taxation	NOUN
inlawrev-21198	802	12	1251	1251	NUM
inlawrev-21198	802	13	finally	finally	ADV
inlawrev-21198	802	14	,	,	PUNCT
inlawrev-21198	802	15	the	the	DET
inlawrev-21198	802	16	ga	ga	PROPN
inlawrev-21198	802	17	eliminated	eliminate	VERB
inlawrev-21198	802	18	the	the	DET
inlawrev-21198	802	19	community	community	NOUN
inlawrev-21198	802	20	revitalization	revitalization	NOUN
inlawrev-21198	802	21	enhancement	enhancement	NOUN
inlawrev-21198	802	22	district	district	NOUN
inlawrev-21198	802	23	tax	tax	NOUN
inlawrev-21198	802	24	credit	credit	NOUN
inlawrev-21198	802	25	for	for	ADP
inlawrev-21198	802	26	residential	residential	ADJ
inlawrev-21198	802	27	properties	property	NOUN
inlawrev-21198	802	28	after	after	ADP
inlawrev-21198	802	29	december	december	PROPN
inlawrev-21198	802	30	31	31	NUM
inlawrev-21198	802	31	,	,	PUNCT
inlawrev-21198	802	32	2015	2015	NUM
inlawrev-21198	802	33	,	,	PUNCT
inlawrev-21198	802	34	except	except	SCONJ
inlawrev-21198	802	35	to	to	ADP
inlawrev-21198	802	36	the	the	DET
inlawrev-21198	802	37	extent	extent	NOUN
inlawrev-21198	802	38	the	the	DET
inlawrev-21198	802	39	expenditures	expenditure	NOUN
inlawrev-21198	802	40	involved	involve	VERB
inlawrev-21198	802	41	were	be	AUX
inlawrev-21198	802	42	approved	approve	VERB
inlawrev-21198	802	43	by	by	ADP
inlawrev-21198	802	44	the	the	DET
inlawrev-21198	802	45	iedc	iedc	PROPN
inlawrev-21198	802	46	prior	prior	ADV
inlawrev-21198	802	47	to	to	ADP
inlawrev-21198	802	48	that	that	DET
inlawrev-21198	802	49	date.123	date.123	NOUN
inlawrev-21198	802	50	a	a	DET
inlawrev-21198	802	51	few	few	ADJ
inlawrev-21198	802	52	state	state	NOUN
inlawrev-21198	802	53	tax	tax	NOUN
inlawrev-21198	802	54	liability	liability	NOUN
inlawrev-21198	802	55	credits	credit	NOUN
inlawrev-21198	802	56	were	be	AUX
inlawrev-21198	802	57	modified	modify	VERB
inlawrev-21198	802	58	,	,	PUNCT
inlawrev-21198	802	59	either	either	CCONJ
inlawrev-21198	802	60	in	in	ADP
inlawrev-21198	802	61	duration	duration	NOUN
inlawrev-21198	802	62	,	,	PUNCT
inlawrev-21198	802	63	scope	scope	NOUN
inlawrev-21198	802	64	,	,	PUNCT
inlawrev-21198	802	65	or	or	CCONJ
inlawrev-21198	802	66	in	in	ADP
inlawrev-21198	802	67	permissible	permissible	ADJ
inlawrev-21198	802	68	amount	amount	NOUN
inlawrev-21198	802	69	.	.	PUNCT
inlawrev-21198	803	1	specifically	specifically	ADV
inlawrev-21198	803	2	,	,	PUNCT
inlawrev-21198	803	3	the	the	DET
inlawrev-21198	803	4	tax	tax	NOUN
inlawrev-21198	803	5	credit	credit	NOUN
inlawrev-21198	803	6	for	for	ADP
inlawrev-21198	803	7	natural	natural	ADJ
inlawrev-21198	803	8	gas	gas	NOUN
inlawrev-21198	803	9	powered	power	VERB
inlawrev-21198	803	10	vehicles	vehicle	NOUN
inlawrev-21198	803	11	was	be	AUX
inlawrev-21198	803	12	retroactively	retroactively	ADV
inlawrev-21198	803	13	extended	extend	VERB
inlawrev-21198	803	14	by	by	ADP
inlawrev-21198	803	15	one	one	NUM
inlawrev-21198	803	16	year	year	NOUN
inlawrev-21198	803	17	to	to	PART
inlawrev-21198	803	18	cover	cover	VERB
inlawrev-21198	803	19	taxable	taxable	ADJ
inlawrev-21198	803	20	years	year	NOUN
inlawrev-21198	803	21	beginning	begin	VERB
inlawrev-21198	803	22	after	after	ADP
inlawrev-21198	803	23	december	december	PROPN
inlawrev-21198	803	24	31	31	NUM
inlawrev-21198	803	25	,	,	PUNCT
inlawrev-21198	803	26	2012	2012	NUM
inlawrev-21198	803	27	.	.	PUNCT
inlawrev-21198	804	1	however	however	ADV
inlawrev-21198	804	2	,	,	PUNCT
inlawrev-21198	804	3	any	any	DET
inlawrev-21198	804	4	credit	credit	NOUN
inlawrev-21198	804	5	claimed	claim	VERB
inlawrev-21198	804	6	for	for	ADP
inlawrev-21198	804	7	placing	place	VERB
inlawrev-21198	804	8	a	a	DET
inlawrev-21198	804	9	qualified124	qualified124	PROPN
inlawrev-21198	804	10	vehicle	vehicle	NOUN
inlawrev-21198	804	11	in	in	ADP
inlawrev-21198	804	12	service	service	NOUN
inlawrev-21198	804	13	during	during	ADP
inlawrev-21198	804	14	2013	2013	NUM
inlawrev-21198	804	15	may	may	AUX
inlawrev-21198	804	16	only	only	ADV
inlawrev-21198	804	17	be	be	AUX
inlawrev-21198	804	18	used	use	VERB
inlawrev-21198	804	19	against	against	ADP
inlawrev-21198	804	20	the	the	DET
inlawrev-21198	804	21	taxpayer	taxpayer	NOUN
inlawrev-21198	804	22	’s	’s	PART
inlawrev-21198	804	23	state	state	NOUN
inlawrev-21198	804	24	gross	gross	ADJ
inlawrev-21198	804	25	retail	retail	NOUN
inlawrev-21198	804	26	and	and	CCONJ
inlawrev-21198	804	27	use	use	VERB
inlawrev-21198	804	28	tax	tax	NOUN
inlawrev-21198	804	29	liability	liability	NOUN
inlawrev-21198	804	30	from	from	ADP
inlawrev-21198	804	31	transactions	transaction	NOUN
inlawrev-21198	804	32	occurring	occur	VERB
inlawrev-21198	804	33	after	after	ADP
inlawrev-21198	804	34	june	june	PROPN
inlawrev-21198	804	35	30	30	NUM
inlawrev-21198	804	36	,	,	PUNCT
inlawrev-21198	804	37	2015	2015	NUM
inlawrev-21198	804	38	that	that	PRON
inlawrev-21198	804	39	involve	involve	VERB
inlawrev-21198	804	40	a	a	DET
inlawrev-21198	804	41	natural	natural	ADJ
inlawrev-21198	804	42	gas	gas	NOUN
inlawrev-21198	804	43	product	product	NOUN
inlawrev-21198	804	44	.	.	PUNCT
inlawrev-21198	805	1	the	the	DET
inlawrev-21198	805	2	duration	duration	NOUN
inlawrev-21198	805	3	of	of	ADP
inlawrev-21198	805	4	the	the	DET
inlawrev-21198	805	5	venture	venture	NOUN
inlawrev-21198	805	6	capital	capital	NOUN
inlawrev-21198	805	7	investment125	investment125	ADP
inlawrev-21198	805	8	tax	tax	NOUN
inlawrev-21198	805	9	credit	credit	NOUN
inlawrev-21198	805	10	and	and	CCONJ
inlawrev-21198	805	11	the	the	DET
inlawrev-21198	805	12	hoosier	hoosier	NOUN
inlawrev-21198	805	13	business	business	PROPN
inlawrev-21198	805	14	investm	investm	PROPN
inlawrev-21198	805	15	ent	ent	PROPN
inlawrev-21198	805	16	t	t	PROPN
inlawrev-21198	805	17	ax	ax	NOUN
inlawrev-21198	805	18	credit	credit	NOUN
inlawrev-21198	805	19	were	be	AUX
inlawrev-21198	805	20	extended	extend	VERB
inlawrev-21198	805	21	to	to	PART
inlawrev-21198	805	22	include	include	VERB
inlawrev-21198	805	23	2017	2017	NUM
inlawrev-21198	805	24	-	-	SYM
inlawrev-21198	805	25	2020.126	2020.126	NUM
inlawrev-21198	805	26	the	the	DET
inlawrev-21198	805	27	scope	scope	NOUN
inlawrev-21198	805	28	of	of	ADP
inlawrev-21198	805	29	the	the	DET
inlawrev-21198	805	30	hoosier	hoosier	NOUN
inlawrev-21198	805	31	business	business	NOUN
inlawrev-21198	805	32	investment	investment	NOUN
inlawrev-21198	805	33	tax	tax	NOUN
inlawrev-21198	805	34	credit	credit	NOUN
inlawrev-21198	805	35	was	be	AUX
inlawrev-21198	805	36	also	also	ADV
inlawrev-21198	805	37	expanded	expand	VERB
inlawrev-21198	805	38	to	to	PART
inlawrev-21198	805	39	include	include	VERB
inlawrev-21198	805	40	logistic	logistic	ADJ
inlawrev-21198	805	41	expenditures	expenditure	NOUN
inlawrev-21198	805	42	incurred	incur	VERB
inlawrev-21198	805	43	to	to	PART
inlawrev-21198	805	44	upgrade	upgrade	VERB
inlawrev-21198	805	45	or	or	CCONJ
inlawrev-21198	805	46	build	build	VERB
inlawrev-21198	805	47	passing	pass	VERB
inlawrev-21198	805	48	lines	line	NOUN
inlawrev-21198	805	49	or	or	CCONJ
inlawrev-21198	805	50	automated	automate	VERB
inlawrev-21198	805	51	switches	switch	NOUN
inlawrev-21198	805	52	on	on	ADP
inlawrev-21198	805	53	a	a	DET
inlawrev-21198	805	54	rail	rail	NOUN
inlawrev-21198	805	55	line	line	NOUN
inlawrev-21198	805	56	.	.	PUNCT
inlawrev-21198	806	1	m	m	VERB
inlawrev-21198	806	2	ore	ore	NOUN
inlawrev-21198	806	3	broadly	broadly	ADV
inlawrev-21198	806	4	,	,	PUNCT
inlawrev-21198	806	5	beginning	begin	VERB
inlawrev-21198	806	6	on	on	ADP
inlawrev-21198	806	7	january	january	PROPN
inlawrev-21198	806	8	1	1	NUM
inlawrev-21198	806	9	,	,	PUNCT
inlawrev-21198	806	10	2016,127	2016,127	NUM
inlawrev-21198	806	11	the	the	DET
inlawrev-21198	806	12	research	research	NOUN
inlawrev-21198	806	13	expense	expense	NOUN
inlawrev-21198	806	14	credit	credit	NOUN
inlawrev-21198	806	15	shifts	shift	NOUN
inlawrev-21198	806	16	from	from	ADP
inlawrev-21198	806	17	using	use	VERB
inlawrev-21198	806	18	the	the	DET
inlawrev-21198	806	19	“	"	PUNCT
inlawrev-21198	806	20	qualified	qualified	ADJ
inlawrev-21198	806	21	research	research	NOUN
inlawrev-21198	806	22	expense	expense	NOUN
inlawrev-21198	806	23	”	"	PUNCT
inlawrev-21198	806	24	and	and	CCONJ
inlawrev-21198	806	25	“	"	PUNCT
inlawrev-21198	806	26	base	base	NOUN
inlawrev-21198	806	27	amount	amount	NOUN
inlawrev-21198	806	28	”	"	PUNCT
inlawrev-21198	806	29	definitions	definition	NOUN
inlawrev-21198	806	30	under	under	ADP
inlawrev-21198	806	31	the	the	DET
inlawrev-21198	806	32	internal	internal	ADJ
inlawrev-21198	806	33	r	r	PROPN
inlawrev-21198	806	34	evenue	evenue	NOUN
inlawrev-21198	806	35	code	code	NOUN
inlawrev-21198	806	36	in	in	ADP
inlawrev-21198	806	37	effect	effect	NOUN
inlawrev-21198	806	38	on	on	ADP
inlawrev-21198	806	39	january	january	PROPN
inlawrev-21198	806	40	1	1	NUM
inlawrev-21198	806	41	,	,	PUNCT
inlawrev-21198	806	42	2001	2001	NUM
inlawrev-21198	806	43	to	to	ADP
inlawrev-21198	806	44	the	the	DET
inlawrev-21198	806	45	one	one	NOUN
inlawrev-21198	806	46	in	in	ADP
inlawrev-21198	806	47	effect	effect	NOUN
inlawrev-21198	806	48	on	on	ADP
inlawrev-21198	806	49	january	january	PROPN
inlawrev-21198	806	50	1	1	NUM
inlawrev-21198	806	51	,	,	PUNCT
inlawrev-21198	806	52	2015	2015	NUM
inlawrev-21198	806	53	.	.	PUNCT
inlawrev-21198	807	1	the	the	DET
inlawrev-21198	807	2	ga	ga	PROPN
inlawrev-21198	807	3	also	also	ADV
inlawrev-21198	807	4	capped128	capped128	VERB
inlawrev-21198	807	5	the	the	DET
inlawrev-21198	807	6	magnitude	magnitude	NOUN
inlawrev-21198	807	7	of	of	ADP
inlawrev-21198	807	8	the	the	DET
inlawrev-21198	807	9	economic	economic	ADJ
inlawrev-21198	807	10	development	development	NOUN
inlawrev-21198	807	11	for	for	ADP
inlawrev-21198	807	12	a	a	DET
inlawrev-21198	807	13	growing	grow	VERB
inlawrev-21198	807	14	economy	economy	NOUN
inlawrev-21198	807	15	tax	tax	NOUN
inlawrev-21198	807	16	credit	credit	NOUN
inlawrev-21198	807	17	by	by	ADP
inlawrev-21198	807	18	setting	set	VERB
inlawrev-21198	807	19	the	the	DET
inlawrev-21198	807	20	maximum	maximum	ADJ
inlawrev-21198	807	21	permissible	permissible	ADJ
inlawrev-21198	807	22	amount	amount	NOUN
inlawrev-21198	807	23	the	the	DET
inlawrev-21198	807	24	iedc	iedc	NOUN
inlawrev-21198	807	25	may	may	AUX
inlawrev-21198	807	26	approve	approve	VERB
inlawrev-21198	807	27	each	each	DET
inlawrev-21198	807	28	fiscal	fiscal	ADJ
inlawrev-21198	807	29	year	year	NOUN
inlawrev-21198	807	30	for	for	ADP
inlawrev-21198	807	31	creating	create	VERB
inlawrev-21198	807	32	new	new	ADJ
inlawrev-21198	807	33	jobs	job	NOUN
inlawrev-21198	807	34	in	in	ADP
inlawrev-21198	807	35	indiana	indiana	PROPN
inlawrev-21198	807	36	at	at	ADP
inlawrev-21198	807	37	$	$	SYM
inlawrev-21198	807	38	225,000,000	225,000,000	NUM
inlawrev-21198	807	39	.	.	PUNCT
inlawrev-21198	808	1	finally	finally	ADV
inlawrev-21198	808	2	,	,	PUNCT
inlawrev-21198	808	3	for	for	ADP
inlawrev-21198	808	4	a	a	DET
inlawrev-21198	808	5	limited129	limited129	PROPN
inlawrev-21198	808	6	time	time	NOUN
inlawrev-21198	808	7	the	the	DET
inlawrev-21198	808	8	ga	ga	PROPN
inlawrev-21198	808	9	empowered	empower	VERB
inlawrev-21198	808	10	the	the	DET
inlawrev-21198	808	11	iedc	iedc	NOUN
inlawrev-21198	808	12	to	to	PART
inlawrev-21198	808	13	enter	enter	VERB
inlawrev-21198	808	14	into	into	ADP
inlawrev-21198	808	15	written	write	VERB
inlawrev-21198	808	16	agreements	agreement	NOUN
inlawrev-21198	808	17	with	with	ADP
inlawrev-21198	808	18	qualifying	qualify	VERB
inlawrev-21198	808	19	taxpayers	taxpayer	NOUN
inlawrev-21198	808	20	that	that	PRON
inlawrev-21198	808	21	permit	permit	VERB
inlawrev-21198	808	22	those	those	DET
inlawrev-21198	808	23	taxpayers	taxpayer	NOUN
inlawrev-21198	808	24	to	to	PART
inlawrev-21198	808	25	accelerate	accelerate	VERB
inlawrev-21198	808	26	up	up	ADP
inlawrev-21198	808	27	to	to	PART
inlawrev-21198	808	28	$	$	SYM
inlawrev-21198	808	29	17	17	NUM
inlawrev-21198	808	30	million	million	NUM
inlawrev-21198	808	31	of	of	ADP
inlawrev-21198	808	32	their	their	PRON
inlawrev-21198	808	33	carried	carry	VERB
inlawrev-21198	808	34	over	over	ADP
inlawrev-21198	808	35	hoosier	hoosier	NOUN
inlawrev-21198	808	36	business	business	NOUN
inlawrev-21198	808	37	investment	investment	NOUN
inlawrev-21198	808	38	tax	tax	NOUN
inlawrev-21198	808	39	credits	credit	NOUN
inlawrev-21198	808	40	at	at	ADP
inlawrev-21198	808	41	a	a	DET
inlawrev-21198	808	42	discounted	discount	VERB
inlawrev-21198	808	43	amount	amount	NOUN
inlawrev-21198	808	44	.	.	PUNCT
inlawrev-21198	809	1	that	that	DET
inlawrev-21198	809	2	ability	ability	NOUN
inlawrev-21198	809	3	to	to	PART
inlawrev-21198	809	4	carryover	carryover	VERB
inlawrev-21198	809	5	and	and	CCONJ
inlawrev-21198	809	6	accelerate	accelerate	VERB
inlawrev-21198	809	7	hoosier	hoosier	NOUN
inlawrev-21198	809	8	business	business	NOUN
inlawrev-21198	809	9	investment130	investment130	PROPN
inlawrev-21198	809	10	ind	ind	PROPN
inlawrev-21198	809	11	.	.	PUNCT
inlawrev-21198	810	1	code	code	PROPN
inlawrev-21198	810	2	§	§	PROPN
inlawrev-21198	810	3	6	6	NUM
inlawrev-21198	810	4	-	-	SYM
inlawrev-21198	810	5	3.1	3.1	NUM
inlawrev-21198	810	6	-	-	SYM
inlawrev-21198	810	7	16	16	NUM
inlawrev-21198	810	8	-	-	PUNCT
inlawrev-21198	810	9	14	14	NUM
inlawrev-21198	810	10	)	)	PUNCT
inlawrev-21198	810	11	.	.	PUNCT
inlawrev-21198	811	1	of	of	ADP
inlawrev-21198	811	2	course	course	ADV
inlawrev-21198	811	3	,	,	PUNCT
inlawrev-21198	811	4	previously	previously	ADV
inlawrev-21198	811	5	-	-	PUNCT
inlawrev-21198	811	6	allowed	allow	VERB
inlawrev-21198	811	7	credits	credit	NOUN
inlawrev-21198	811	8	may	may	AUX
inlawrev-21198	811	9	still	still	ADV
inlawrev-21198	811	10	carry	carry	VERB
inlawrev-21198	811	11	over	over	ADP
inlawrev-21198	811	12	in	in	ADP
inlawrev-21198	811	13	to	to	ADP
inlawrev-21198	811	14	those	those	DET
inlawrev-21198	811	15	fiscal	fiscal	ADJ
inlawrev-21198	811	16	years	year	NOUN
inlawrev-21198	811	17	.	.	PUNCT
inlawrev-21198	812	1	i	i	PRON
inlawrev-21198	812	2	d.	d.	PROPN
inlawrev-21198	812	3	123	123	NUM
inlawrev-21198	812	4	.	.	PUNCT
inlawrev-21198	813	1	pub	pub	NOUN
inlawrev-21198	813	2	.	.	PUNCT
inlawrev-21198	814	1	l.	l.	PROPN
inlawrev-21198	814	2	no	no	INTJ
inlawrev-21198	814	3	.	.	PROPN
inlawrev-21198	815	1	250	250	NUM
inlawrev-21198	815	2	-	-	SYM
inlawrev-21198	815	3	2015	2015	NUM
inlawrev-21198	815	4	,	,	PUNCT
inlawrev-21198	815	5	§	§	PROPN
inlawrev-21198	815	6	28	28	NUM
inlawrev-21198	815	7	,	,	PUNCT
inlawrev-21198	815	8	2015	2015	NUM
inlawrev-21198	815	9	ind	ind	NOUN
inlawrev-21198	815	10	.	.	PUNCT
inlawrev-21198	816	1	acts	act	VERB
inlawrev-21198	816	2	at	at	ADP
inlawrev-21198	816	3	4101	4101	NUM
inlawrev-21198	816	4	(	(	PUNCT
inlawrev-21198	816	5	amending	amend	VERB
inlawrev-21198	816	6	ind	ind	NOUN
inlawrev-21198	816	7	.	.	PUNCT
inlawrev-21198	817	1	code	code	PROPN
inlawrev-21198	817	2	§	§	PROPN
inlawrev-21198	817	3	6	6	NUM
inlawrev-21198	817	4	-	-	SYM
inlawrev-21198	817	5	3.1	3.1	NUM
inlawrev-21198	817	6	-	-	SYM
inlawrev-21198	817	7	19	19	NUM
inlawrev-21198	817	8	-	-	PUNCT
inlawrev-21198	817	9	2	2	NUM
inlawrev-21198	817	10	)	)	PUNCT
inlawrev-21198	817	11	.	.	PUNCT
inlawrev-21198	818	1	124	124	NUM
inlawrev-21198	818	2	.	.	PUNCT
inlawrev-21198	819	1	pub	pub	NOUN
inlawrev-21198	819	2	.	.	PUNCT
inlawrev-21198	820	1	l.	l.	PROPN
inlawrev-21198	820	2	no	no	INTJ
inlawrev-21198	820	3	.	.	PROPN
inlawrev-21198	821	1	213	213	NUM
inlawrev-21198	821	2	-	-	SYM
inlawrev-21198	821	3	2015	2015	NUM
inlawrev-21198	821	4	,	,	PUNCT
inlawrev-21198	821	5	§	§	PROPN
inlawrev-21198	821	6	87	87	NUM
inlawrev-21198	821	7	,	,	PUNCT
inlawrev-21198	821	8	2015	2015	NUM
inlawrev-21198	821	9	ind	ind	NOUN
inlawrev-21198	821	10	.	.	PUNCT
inlawrev-21198	822	1	acts	act	VERB
inlawrev-21198	822	2	at	at	ADP
inlawrev-21198	822	3	2956	2956	NUM
inlawrev-21198	822	4	-	-	SYM
inlawrev-21198	822	5	57	57	NUM
inlawrev-21198	822	6	(	(	PUNCT
inlawrev-21198	822	7	amending	amend	VERB
inlawrev-21198	822	8	ind	ind	NOUN
inlawrev-21198	822	9	.	.	PUNCT
inlawrev-21198	823	1	code	code	PROPN
inlawrev-21198	823	2	§	§	PROPN
inlawrev-21198	823	3	6	6	NUM
inlawrev-21198	823	4	-	-	PUNCT
inlawrev-21198	823	5	3.134.6	3.134.6	NUM
inlawrev-21198	823	6	-	-	PUNCT
inlawrev-21198	823	7	1	1	NUM
inlawrev-21198	823	8	)	)	PUNCT
inlawrev-21198	823	9	.	.	PUNCT
inlawrev-21198	824	1	in	in	ADP
inlawrev-21198	824	2	conjunction	conjunction	NOUN
inlawrev-21198	824	3	with	with	ADP
inlawrev-21198	824	4	that	that	DET
inlawrev-21198	824	5	extension	extension	NOUN
inlawrev-21198	824	6	,	,	PUNCT
inlawrev-21198	824	7	the	the	DET
inlawrev-21198	824	8	ga	ga	PROPN
inlawrev-21198	824	9	removed	remove	VERB
inlawrev-21198	824	10	the	the	DET
inlawrev-21198	824	11	per	per	ADP
inlawrev-21198	824	12	-	-	PUNCT
inlawrev-21198	824	13	person	person	NOUN
inlawrev-21198	824	14	,	,	PUNCT
inlawrev-21198	824	15	per	per	ADP
inlawrev-21198	824	16	-	-	PUNCT
inlawrev-21198	824	17	taxable	taxable	ADJ
inlawrev-21198	824	18	-	-	PUNCT
inlawrev-21198	824	19	year	year	NOUN
inlawrev-21198	824	20	maximum	maximum	ADJ
inlawrev-21198	824	21	credit	credit	NOUN
inlawrev-21198	824	22	of	of	ADP
inlawrev-21198	824	23	$	$	SYM
inlawrev-21198	824	24	150,000	150,000	NUM
inlawrev-21198	824	25	for	for	ADP
inlawrev-21198	824	26	taxable	taxable	ADJ
inlawrev-21198	824	27	years	year	NOUN
inlawrev-21198	824	28	beginning	begin	VERB
inlawrev-21198	824	29	during	during	ADP
inlawrev-21198	824	30	2013	2013	NUM
inlawrev-21198	824	31	.	.	PUNCT
inlawrev-21198	825	1	i	i	PRON
inlawrev-21198	825	2	d.	d.	PROPN
inlawrev-21198	825	3	§	§	PROPN
inlawrev-21198	825	4	89	89	NUM
inlawrev-21198	825	5	,	,	PUNCT
inlawrev-21198	825	6	2015	2015	NUM
inlawrev-21198	825	7	ind	ind	NOUN
inlawrev-21198	825	8	.	.	PUNCT
inlawrev-21198	826	1	acts	act	VERB
inlawrev-21198	826	2	at	at	ADP
inlawrev-21198	826	3	2957	2957	NUM
inlawrev-21198	826	4	(	(	PUNCT
inlawrev-21198	826	5	amending	amend	VERB
inlawrev-21198	826	6	ind	ind	NOUN
inlawrev-21198	826	7	.	.	PUNCT
inlawrev-21198	827	1	code	code	PROPN
inlawrev-21198	827	2	§	§	PROPN
inlawrev-21198	827	3	6	6	NUM
inlawrev-21198	827	4	-	-	SYM
inlawrev-21198	827	5	3.1	3.1	NUM
inlawrev-21198	827	6	-	-	PUNCT
inlawrev-21198	827	7	34.6	34.6	NUM
inlawrev-21198	827	8	-	-	PUNCT
inlawrev-21198	827	9	9	9	NUM
inlawrev-21198	827	10	)	)	PUNCT
inlawrev-21198	827	11	.	.	PUNCT
inlawrev-21198	828	1	125	125	NUM
inlawrev-21198	828	2	.	.	PUNCT
inlawrev-21198	829	1	i	i	PRON
inlawrev-21198	829	2	d.	d.	PROPN
inlawrev-21198	829	3	§	§	PROPN
inlawrev-21198	829	4	88	88	NUM
inlawrev-21198	829	5	,	,	PUNCT
inlawrev-21198	829	6	2015	2015	NUM
inlawrev-21198	829	7	ind	ind	NOUN
inlawrev-21198	829	8	.	.	PUNCT
inlawrev-21198	830	1	acts	act	VERB
inlawrev-21198	830	2	at	at	ADP
inlawrev-21198	830	3	2957	2957	NUM
inlawrev-21198	830	4	(	(	PUNCT
inlawrev-21198	830	5	amending	amend	VERB
inlawrev-21198	830	6	ind	ind	NOUN
inlawrev-21198	830	7	.	.	PUNCT
inlawrev-21198	831	1	code	code	PROPN
inlawrev-21198	831	2	§	§	PROPN
inlawrev-21198	831	3	6	6	NUM
inlawrev-21198	831	4	-	-	SYM
inlawrev-21198	831	5	3.1	3.1	NUM
inlawrev-21198	831	6	-	-	PUNCT
inlawrev-21198	831	7	34.6	34.6	NUM
inlawrev-21198	831	8	-	-	PUNCT
inlawrev-21198	831	9	8)	8)	NUM
inlawrev-21198	831	10	.	.	PUNCT
inlawrev-21198	831	11	126	126	NUM
inlawrev-21198	831	12	.	.	PUNCT
inlawrev-21198	832	1	pub	pub	NOUN
inlawrev-21198	832	2	.	.	PUNCT
inlawrev-21198	833	1	l.	l.	PROPN
inlawrev-21198	833	2	no	no	INTJ
inlawrev-21198	833	3	.	.	PROPN
inlawrev-21198	834	1	250	250	NUM
inlawrev-21198	834	2	-	-	SYM
inlawrev-21198	834	3	2015	2015	NUM
inlawrev-21198	834	4	,	,	PUNCT
inlawrev-21198	834	5	§	§	PROPN
inlawrev-21198	834	6	§	§	PROPN
inlawrev-21198	834	7	30	30	NUM
inlawrev-21198	834	8	,	,	PUNCT
inlawrev-21198	834	9	35	35	NUM
inlawrev-21198	834	10	,	,	PUNCT
inlawrev-21198	834	11	2015	2015	NUM
inlawrev-21198	834	12	ind	ind	NOUN
inlawrev-21198	834	13	.	.	PUNCT
inlawrev-21198	835	1	acts	act	VERB
inlawrev-21198	835	2	at	at	ADP
inlawrev-21198	835	3	4102	4102	NUM
inlawrev-21198	835	4	,	,	PUNCT
inlawrev-21198	835	5	4109	4109	NUM
inlawrev-21198	835	6	-	-	SYM
inlawrev-21198	835	7	10	10	NUM
inlawrev-21198	835	8	(	(	PUNCT
inlawrev-21198	835	9	amending	amend	VERB
inlawrev-21198	835	10	ind	ind	NOUN
inlawrev-21198	835	11	.	.	PUNCT
inlawrev-21198	836	1	code	code	PROPN
inlawrev-21198	836	2	§	§	PROPN
inlawrev-21198	836	3	6	6	NUM
inlawrev-21198	836	4	-	-	SYM
inlawrev-21198	836	5	3.1	3.1	NUM
inlawrev-21198	836	6	-	-	SYM
inlawrev-21198	836	7	24	24	NUM
inlawrev-21198	836	8	-	-	PUNCT
inlawrev-21198	836	9	9	9	NUM
inlawrev-21198	836	10	,	,	PUNCT
inlawrev-21198	836	11	-26	-26	PUNCT
inlawrev-21198	836	12	-	-	SYM
inlawrev-21198	836	13	26	26	NUM
inlawrev-21198	836	14	)	)	PUNCT
inlawrev-21198	836	15	.	.	PUNCT
inlawrev-21198	837	1	127	127	NUM
inlawrev-21198	837	2	.	.	PUNCT
inlawrev-21198	838	1	i	i	PRON
inlawrev-21198	838	2	d.	d.	PROPN
inlawrev-21198	838	3	§	§	PROPN
inlawrev-21198	838	4	31	31	NUM
inlawrev-21198	838	5	,	,	PUNCT
inlawrev-21198	838	6	2015	2015	NUM
inlawrev-21198	838	7	ind	ind	NOUN
inlawrev-21198	838	8	.	.	PUNCT
inlawrev-21198	839	1	acts	act	VERB
inlawrev-21198	839	2	at	at	ADP
inlawrev-21198	839	3	4102	4102	NUM
inlawrev-21198	839	4	-	-	SYM
inlawrev-21198	839	5	04	04	NUM
inlawrev-21198	839	6	(	(	PUNCT
inlawrev-21198	839	7	amending	amend	VERB
inlawrev-21198	839	8	ind	ind	NOUN
inlawrev-21198	839	9	.	.	PUNCT
inlawrev-21198	840	1	code	code	PROPN
inlawrev-21198	840	2	§	§	PROPN
inlawrev-21198	840	3	6	6	NUM
inlawrev-21198	840	4	-	-	SYM
inlawrev-21198	840	5	3.1	3.1	NUM
inlawrev-21198	840	6	-	-	PUNCT
inlawrev-21198	840	7	26	26	NUM
inlawrev-21198	840	8	-	-	SYM
inlawrev-21198	840	9	8.5	8.5	NUM
inlawrev-21198	840	10	)	)	PUNCT
inlawrev-21198	840	11	.	.	PUNCT
inlawrev-21198	841	1	128	128	NUM
inlawrev-21198	841	2	.	.	PUNCT
inlawrev-21198	842	1	pub	pub	NOUN
inlawrev-21198	842	2	.	.	PUNCT
inlawrev-21198	843	1	l.	l.	PROPN
inlawrev-21198	843	2	no	no	INTJ
inlawrev-21198	843	3	.	.	PROPN
inlawrev-21198	844	1	242	242	NUM
inlawrev-21198	844	2	-	-	SYM
inlawrev-21198	844	3	2015	2015	NUM
inlawrev-21198	844	4	,	,	PUNCT
inlawrev-21198	844	5	§	§	PROPN
inlawrev-21198	844	6	21	21	NUM
inlawrev-21198	844	7	,	,	PUNCT
inlawrev-21198	844	8	2015	2015	NUM
inlawrev-21198	844	9	ind	ind	NOUN
inlawrev-21198	844	10	.	.	PUNCT
inlawrev-21198	845	1	acts	act	VERB
inlawrev-21198	845	2	3704	3704	NUM
inlawrev-21198	845	3	,	,	PUNCT
inlawrev-21198	845	4	3737	3737	NUM
inlawrev-21198	845	5	(	(	PUNCT
inlawrev-21198	845	6	amending	amend	VERB
inlawrev-21198	845	7	ind	ind	NOUN
inlawrev-21198	845	8	.	.	PUNCT
inlawrev-21198	846	1	code	code	PROPN
inlawrev-21198	846	2	§	§	PROPN
inlawrev-21198	846	3	6	6	NUM
inlawrev-21198	846	4	-	-	SYM
inlawrev-21198	846	5	3.1	3.1	NUM
inlawrev-21198	846	6	-	-	NUM
inlawrev-21198	846	7	41	41	NUM
inlawrev-21198	846	8	)	)	PUNCT
inlawrev-21198	846	9	.	.	PUNCT
inlawrev-21198	847	1	for	for	ADP
inlawrev-21198	847	2	purposes	purpose	NOUN
inlawrev-21198	847	3	of	of	ADP
inlawrev-21198	847	4	interpretation	interpretation	NOUN
inlawrev-21198	847	5	and	and	CCONJ
inlawrev-21198	847	6	administration	administration	NOUN
inlawrev-21198	847	7	,	,	PUNCT
inlawrev-21198	847	8	the	the	DET
inlawrev-21198	847	9	dor	dor	PROPN
inlawrev-21198	847	10	must	must	AUX
inlawrev-21198	847	11	use	use	VERB
inlawrev-21198	847	12	the	the	DET
inlawrev-21198	847	13	provisions	provision	NOUN
inlawrev-21198	847	14	in	in	ADP
inlawrev-21198	847	15	§	§	PROPN
inlawrev-21198	847	16	41	41	NUM
inlawrev-21198	847	17	of	of	ADP
inlawrev-21198	847	18	the	the	DET
inlawrev-21198	847	19	2015	2015	NUM
inlawrev-21198	847	20	internal	internal	ADJ
inlawrev-21198	847	21	revenue	revenue	NOUN
inlawrev-21198	847	22	code	code	NOUN
inlawrev-21198	847	23	and	and	CCONJ
inlawrev-21198	847	24	the	the	DET
inlawrev-21198	847	25	accompanying	accompanying	ADJ
inlawrev-21198	847	26	treasury	treasury	NOUN
inlawrev-21198	847	27	regulations	regulation	NOUN
inlawrev-21198	847	28	.	.	PUNCT
inlawrev-21198	848	1	i	i	PRON
inlawrev-21198	848	2	d.	d.	PROPN
inlawrev-21198	848	3	§	§	PROPN
inlawrev-21198	848	4	22	22	NUM
inlawrev-21198	848	5	,	,	PUNCT
inlawrev-21198	848	6	2015	2015	NUM
inlawrev-21198	848	7	ind	ind	NOUN
inlawrev-21198	848	8	.	.	PUNCT
inlawrev-21198	849	1	acts	act	VERB
inlawrev-21198	849	2	at	at	ADP
inlawrev-21198	849	3	3737	3737	NUM
inlawrev-21198	849	4	(	(	PUNCT
inlawrev-21198	849	5	amending	amend	VERB
inlawrev-21198	849	6	ind	ind	NOUN
inlawrev-21198	849	7	.	.	PUNCT
inlawrev-21198	850	1	code	code	PROPN
inlawrev-21198	850	2	§	§	PROPN
inlawrev-21198	850	3	6	6	NUM
inlawrev-21198	850	4	-	-	SYM
inlawrev-21198	850	5	3.1	3.1	NUM
inlawrev-21198	850	6	-	-	PUNCT
inlawrev-21198	850	7	4	4	NUM
inlawrev-21198	850	8	-	-	SYM
inlawrev-21198	850	9	4	4	NUM
inlawrev-21198	850	10	)	)	PUNCT
inlawrev-21198	850	11	.	.	PUNCT
inlawrev-21198	851	1	129	129	NUM
inlawrev-21198	851	2	.	.	PUNCT
inlawrev-21198	852	1	pub	pub	NOUN
inlawrev-21198	852	2	.	.	PUNCT
inlawrev-21198	853	1	l.	l.	PROPN
inlawrev-21198	853	2	no	no	INTJ
inlawrev-21198	853	3	.	.	PROPN
inlawrev-21198	854	1	213	213	NUM
inlawrev-21198	854	2	-	-	SYM
inlawrev-21198	854	3	2015	2015	NUM
inlawrev-21198	854	4	,	,	PUNCT
inlawrev-21198	854	5	§	§	PROPN
inlawrev-21198	854	6	84	84	NUM
inlawrev-21198	854	7	,	,	PUNCT
inlawrev-21198	854	8	2015	2015	NUM
inlawrev-21198	854	9	ind	ind	NOUN
inlawrev-21198	854	10	.	.	PUNCT
inlawrev-21198	855	1	acts	act	VERB
inlawrev-21198	855	2	at	at	ADP
inlawrev-21198	855	3	2955	2955	NUM
inlawrev-21198	855	4	(	(	PUNCT
inlawrev-21198	855	5	amending	amend	VERB
inlawrev-21198	855	6	ind	ind	NOUN
inlawrev-21198	855	7	.	.	PUNCT
inlawrev-21198	856	1	code	code	PROPN
inlawrev-21198	856	2	§	§	PROPN
inlawrev-21198	856	3	6	6	NUM
inlawrev-21198	856	4	-	-	SYM
inlawrev-21198	856	5	3.1	3.1	NUM
inlawrev-21198	856	6	-	-	SYM
inlawrev-21198	856	7	13	13	NUM
inlawrev-21198	856	8	-	-	SYM
inlawrev-21198	856	9	18	18	NUM
inlawrev-21198	856	10	)	)	PUNCT
inlawrev-21198	856	11	.	.	PUNCT
inlawrev-21198	857	1	130	130	NUM
inlawrev-21198	857	2	.	.	PUNCT
inlawrev-21198	858	1	pub	pub	NOUN
inlawrev-21198	858	2	.	.	PUNCT
inlawrev-21198	859	1	l.	l.	PROPN
inlawrev-21198	859	2	no	no	INTJ
inlawrev-21198	859	3	.	.	PROPN
inlawrev-21198	860	1	250	250	NUM
inlawrev-21198	860	2	-	-	SYM
inlawrev-21198	860	3	2015	2015	NUM
inlawrev-21198	860	4	,	,	PUNCT
inlawrev-21198	860	5	§	§	PROPN
inlawrev-21198	860	6	32	32	NUM
inlawrev-21198	860	7	,	,	PUNCT
inlawrev-21198	860	8	2015	2015	NUM
inlawrev-21198	860	9	ind	ind	NOUN
inlawrev-21198	860	10	.	.	PUNCT
inlawrev-21198	861	1	acts	act	VERB
inlawrev-21198	861	2	at	at	ADP
inlawrev-21198	861	3	4104	4104	PROPN
inlawrev-21198	861	4	-	-	SYM
inlawrev-21198	861	5	06	06	PROPN
inlawrev-21198	861	6	(	(	PUNCT
inlawrev-21198	861	7	amending	amend	VERB
inlawrev-21198	861	8	ind	ind	NOUN
inlawrev-21198	861	9	.	.	PUNCT
inlawrev-21198	862	1	code	code	PROPN
inlawrev-21198	862	2	§	§	PROPN
inlawrev-21198	862	3	6	6	NUM
inlawrev-21198	862	4	-	-	SYM
inlawrev-21198	862	5	3.1	3.1	NUM
inlawrev-21198	862	6	-	-	NUM
inlawrev-21198	862	7	2615	2615	NUM
inlawrev-21198	862	8	)	)	PUNCT
inlawrev-21198	862	9	.	.	PUNCT
inlawrev-21198	863	1	the	the	DET
inlawrev-21198	863	2	iedc	iedc	PROPN
inlawrev-21198	863	3	’s	’s	PART
inlawrev-21198	863	4	acceleration	acceleration	NOUN
inlawrev-21198	863	5	power	power	NOUN
inlawrev-21198	863	6	only	only	ADV
inlawrev-21198	863	7	exists	exist	VERB
inlawrev-21198	863	8	until	until	ADP
inlawrev-21198	863	9	january	january	PROPN
inlawrev-21198	863	10	1	1	NUM
inlawrev-21198	863	11	,	,	PUNCT
inlawrev-21198	863	12	2017	2017	NUM
inlawrev-21198	863	13	.	.	PUNCT
inlawrev-21198	864	1	i	i	PRON
inlawrev-21198	864	2	d.	d.	PROPN
inlawrev-21198	864	3	despite	despite	SCONJ
inlawrev-21198	864	4	the	the	DET
inlawrev-21198	864	5	discounted	discount	VERB
inlawrev-21198	864	6	acceleration	acceleration	NOUN
inlawrev-21198	864	7	of	of	ADP
inlawrev-21198	864	8	any	any	DET
inlawrev-21198	864	9	credits	credit	NOUN
inlawrev-21198	864	10	,	,	PUNCT
inlawrev-21198	864	11	the	the	DET
inlawrev-21198	864	12	iedc	iedc	NOUN
inlawrev-21198	864	13	must	must	AUX
inlawrev-21198	864	14	use	use	VERB
inlawrev-21198	864	15	undiscounted	undiscounted	ADJ
inlawrev-21198	864	16	amounts	amount	NOUN
inlawrev-21198	864	17	when	when	SCONJ
inlawrev-21198	864	18	determining	determine	VERB
inlawrev-21198	864	19	whether	whether	SCONJ
inlawrev-21198	864	20	it	it	PRON
inlawrev-21198	864	21	has	have	AUX
inlawrev-21198	864	22	exceeded	exceed	VERB
inlawrev-21198	864	23	the	the	DET
inlawrev-21198	864	24	maximum	maximum	ADJ
inlawrev-21198	864	25	amount	amount	NOUN
inlawrev-21198	864	26	of	of	ADP
inlawrev-21198	864	27	hoosier	hoosier	NOUN
inlawrev-21198	864	28	business	business	NOUN
inlawrev-21198	864	29	investment	investment	NOUN
inlawrev-21198	864	30	tax	tax	NOUN
inlawrev-21198	864	31	credits	credit	NOUN
inlawrev-21198	864	32	that	that	PRON
inlawrev-21198	864	33	it	it	PRON
inlawrev-21198	864	34	may	may	AUX
inlawrev-21198	864	35	1252	1252	NUM
inlawrev-21198	864	36	indiana	indiana	PROPN
inlawrev-21198	864	37	law	law	PROPN
inlawrev-21198	864	38	review	review	NOUN
inlawrev-21198	864	39	[	[	X
inlawrev-21198	864	40	vol	vol	NOUN
inlawrev-21198	864	41	.	.	PUNCT
inlawrev-21198	865	1	49:1235	49:1235	NUM
inlawrev-21198	865	2	tax	tax	NOUN
inlawrev-21198	865	3	credits	credit	NOUN
inlawrev-21198	865	4	was	be	AUX
inlawrev-21198	865	5	also	also	ADV
inlawrev-21198	865	6	extended	extend	VERB
inlawrev-21198	865	7	to	to	ADP
inlawrev-21198	865	8	the	the	DET
inlawrev-21198	865	9	owners	owner	NOUN
inlawrev-21198	865	10	of	of	ADP
inlawrev-21198	865	11	pass	pass	VERB
inlawrev-21198	865	12	-	-	PUNCT
inlawrev-21198	865	13	through	through	ADP
inlawrev-21198	865	14	entities	entity	NOUN
inlawrev-21198	865	15	that	that	PRON
inlawrev-21198	865	16	qualified	qualify	VERB
inlawrev-21198	865	17	for	for	ADP
inlawrev-21198	865	18	the	the	DET
inlawrev-21198	865	19	credits.131	credits.131	PROPN
inlawrev-21198	865	20	e.	e.	PROPN
inlawrev-21198	865	21	local	local	ADJ
inlawrev-21198	865	22	taxes	taxis	NOUN
inlawrev-21198	865	23	the	the	DET
inlawrev-21198	865	24	2015	2015	NUM
inlawrev-21198	865	25	legislative	legislative	ADJ
inlawrev-21198	865	26	session	session	NOUN
inlawrev-21198	865	27	was	be	AUX
inlawrev-21198	865	28	a	a	DET
inlawrev-21198	865	29	momentous	momentous	ADJ
inlawrev-21198	865	30	one	one	NOUN
inlawrev-21198	865	31	for	for	ADP
inlawrev-21198	865	32	local	local	ADJ
inlawrev-21198	865	33	taxes	taxis	NOUN
inlawrev-21198	865	34	because	because	SCONJ
inlawrev-21198	865	35	the	the	DET
inlawrev-21198	865	36	ga	ga	PROPN
inlawrev-21198	865	37	consolidated	consolidate	VERB
inlawrev-21198	865	38	the	the	DET
inlawrev-21198	865	39	parallel	parallel	ADJ
inlawrev-21198	865	40	cagit	cagit	NOUN
inlawrev-21198	865	41	,	,	PUNCT
inlawrev-21198	865	42	coit	coit	NOUN
inlawrev-21198	865	43	,	,	PUNCT
inlawrev-21198	865	44	and	and	CCONJ
inlawrev-21198	865	45	cedit	cedit	NOUN
inlawrev-21198	865	46	regimes	regime	NOUN
inlawrev-21198	865	47	,	,	PUNCT
inlawrev-21198	865	48	and	and	CCONJ
inlawrev-21198	865	49	the132	the132	NOUN
inlawrev-21198	865	50	133	133	NUM
inlawrev-21198	865	51	134	134	NUM
inlawrev-21198	865	52	associated	associate	VERB
inlawrev-21198	865	53	levy	levy	NOUN
inlawrev-21198	865	54	freeze	freeze	NOUN
inlawrev-21198	865	55	amounts	amount	NOUN
inlawrev-21198	865	56	,	,	PUNCT
inlawrev-21198	865	57	into	into	ADP
inlawrev-21198	865	58	a	a	DET
inlawrev-21198	865	59	single	single	ADJ
inlawrev-21198	865	60	local	local	ADJ
inlawrev-21198	865	61	income	income	NOUN
inlawrev-21198	865	62	tax	tax	NOUN
inlawrev-21198	865	63	that	that	PRON
inlawrev-21198	865	64	will	will	AUX
inlawrev-21198	865	65	take135	take135	VERB
inlawrev-21198	865	66	their	their	PRON
inlawrev-21198	865	67	place	place	NOUN
inlawrev-21198	865	68	on	on	ADP
inlawrev-21198	865	69	january	january	PROPN
inlawrev-21198	865	70	1	1	NUM
inlawrev-21198	865	71	,	,	PUNCT
inlawrev-21198	865	72	2017	2017	NUM
inlawrev-21198	865	73	.	.	PUNCT
inlawrev-21198	866	1	before	before	ADP
inlawrev-21198	866	2	turning	turn	VERB
inlawrev-21198	866	3	to	to	ADP
inlawrev-21198	866	4	an	an	DET
inlawrev-21198	866	5	overview	overview	NOUN
inlawrev-21198	866	6	of	of	ADP
inlawrev-21198	866	7	that136	that136	NUM
inlawrev-21198	866	8	restructuring	restructuring	NOUN
inlawrev-21198	866	9	,	,	PUNCT
inlawrev-21198	866	10	it	it	PRON
inlawrev-21198	866	11	is	be	AUX
inlawrev-21198	866	12	worth	worth	ADJ
inlawrev-21198	866	13	noting	note	VERB
inlawrev-21198	866	14	that	that	SCONJ
inlawrev-21198	866	15	the	the	DET
inlawrev-21198	866	16	ga	ga	PROPN
inlawrev-21198	866	17	made	make	VERB
inlawrev-21198	866	18	a	a	DET
inlawrev-21198	866	19	few	few	ADJ
inlawrev-21198	866	20	modest	modest	ADJ
inlawrev-21198	866	21	adjustments	adjustment	NOUN
inlawrev-21198	866	22	to	to	ADP
inlawrev-21198	866	23	the	the	DET
inlawrev-21198	866	24	existing	exist	VERB
inlawrev-21198	866	25	regimes	regime	NOUN
inlawrev-21198	866	26	.	.	PUNCT
inlawrev-21198	867	1	m	m	VERB
inlawrev-21198	867	2	any	any	PRON
inlawrev-21198	867	3	of	of	ADP
inlawrev-21198	867	4	those	those	DET
inlawrev-21198	867	5	adjustments	adjustment	NOUN
inlawrev-21198	867	6	were	be	AUX
inlawrev-21198	867	7	targeted	target	VERB
inlawrev-21198	867	8	for	for	ADP
inlawrev-21198	867	9	specific	specific	ADJ
inlawrev-21198	867	10	counties	county	NOUN
inlawrev-21198	867	11	.	.	PUNCT
inlawrev-21198	868	1	others	other	NOUN
inlawrev-21198	868	2	were	be	AUX
inlawrev-21198	868	3	designed	design	VERB
inlawrev-21198	868	4	to	to	PART
inlawrev-21198	868	5	increase	increase	VERB
inlawrev-21198	868	6	flexibility	flexibility	NOUN
inlawrev-21198	868	7	by	by	ADP
inlawrev-21198	868	8	removing	remove	VERB
inlawrev-21198	868	9	prerequisites137	prerequisites137	PROPN
inlawrev-21198	868	10	for	for	ADP
inlawrev-21198	868	11	the	the	DET
inlawrev-21198	868	12	imposition	imposition	NOUN
inlawrev-21198	868	13	of	of	ADP
inlawrev-21198	868	14	new	new	ADJ
inlawrev-21198	868	15	local	local	ADJ
inlawrev-21198	868	16	taxes	taxis	NOUN
inlawrev-21198	868	17	,	,	PUNCT
inlawrev-21198	868	18	or	or	CCONJ
inlawrev-21198	868	19	to	to	PART
inlawrev-21198	868	20	eliminate	eliminate	VERB
inlawrev-21198	868	21	a	a	DET
inlawrev-21198	868	22	credit	credit	NOUN
inlawrev-21198	868	23	against	against	ADP
inlawrev-21198	868	24	local	local	ADJ
inlawrev-21198	868	25	taxes138	taxes138	PROPN
inlawrev-21198	868	26	for	for	ADP
inlawrev-21198	868	27	the	the	DET
inlawrev-21198	868	28	elderly	elderly	ADJ
inlawrev-21198	868	29	or	or	CCONJ
inlawrev-21198	868	30	individuals	individual	NOUN
inlawrev-21198	868	31	with	with	ADP
inlawrev-21198	868	32	a	a	DET
inlawrev-21198	868	33	total	total	ADJ
inlawrev-21198	868	34	disability	disability	NOUN
inlawrev-21198	868	35	.	.	PUNCT
inlawrev-21198	869	1	the	the	DET
inlawrev-21198	869	2	ga	ga	PROPN
inlawrev-21198	869	3	also	also	ADV
inlawrev-21198	869	4	adjusted	adjust	VERB
inlawrev-21198	869	5	the139	the139	PROPN
inlawrev-21198	869	6	approve	approve	VERB
inlawrev-21198	869	7	for	for	ADP
inlawrev-21198	869	8	a	a	DET
inlawrev-21198	869	9	fiscal	fiscal	ADJ
inlawrev-21198	869	10	year	year	NOUN
inlawrev-21198	869	11	.	.	PUNCT
inlawrev-21198	870	1	i	i	PRON
inlawrev-21198	870	2	d.	d.	PROPN
inlawrev-21198	870	3	§	§	PROPN
inlawrev-21198	870	4	34	34	NUM
inlawrev-21198	870	5	,	,	PUNCT
inlawrev-21198	870	6	2015	2015	NUM
inlawrev-21198	870	7	ind	ind	NOUN
inlawrev-21198	870	8	.	.	PUNCT
inlawrev-21198	871	1	acts	act	VERB
inlawrev-21198	871	2	at	at	ADP
inlawrev-21198	871	3	4108	4108	NUM
inlawrev-21198	871	4	-	-	SYM
inlawrev-21198	871	5	09	09	NUM
inlawrev-21198	871	6	(	(	PUNCT
inlawrev-21198	871	7	amending	amend	VERB
inlawrev-21198	871	8	ind	ind	NOUN
inlawrev-21198	871	9	.	.	PUNCT
inlawrev-21198	872	1	code	code	PROPN
inlawrev-21198	872	2	§	§	PROPN
inlawrev-21198	872	3	6	6	NUM
inlawrev-21198	872	4	-	-	SYM
inlawrev-21198	872	5	3.1	3.1	NUM
inlawrev-21198	872	6	-	-	PUNCT
inlawrev-21198	872	7	26	26	NUM
inlawrev-21198	872	8	-	-	PUNCT
inlawrev-21198	872	9	20	20	NUM
inlawrev-21198	872	10	)	)	PUNCT
inlawrev-21198	872	11	.	.	PUNCT
inlawrev-21198	873	1	131	131	X
inlawrev-21198	873	2	.	.	PUNCT
inlawrev-21198	874	1	i	i	PRON
inlawrev-21198	874	2	d.	d.	PROPN
inlawrev-21198	874	3	§	§	PROPN
inlawrev-21198	874	4	33	33	NUM
inlawrev-21198	874	5	,	,	PUNCT
inlawrev-21198	874	6	2015	2015	NUM
inlawrev-21198	874	7	ind	ind	NOUN
inlawrev-21198	874	8	.	.	PUNCT
inlawrev-21198	875	1	acts	act	VERB
inlawrev-21198	875	2	at	at	ADP
inlawrev-21198	875	3	4106	4106	NUM
inlawrev-21198	875	4	-	-	SYM
inlawrev-21198	875	5	08	08	NUM
inlawrev-21198	875	6	(	(	PUNCT
inlawrev-21198	875	7	amending	amend	VERB
inlawrev-21198	875	8	ind	ind	NOUN
inlawrev-21198	875	9	.	.	PUNCT
inlawrev-21198	876	1	code	code	PROPN
inlawrev-21198	876	2	§	§	PROPN
inlawrev-21198	876	3	6	6	NUM
inlawrev-21198	876	4	-	-	SYM
inlawrev-21198	876	5	3.1	3.1	NUM
inlawrev-21198	876	6	-	-	PUNCT
inlawrev-21198	876	7	26	26	NUM
inlawrev-21198	876	8	-	-	SYM
inlawrev-21198	876	9	16	16	NUM
inlawrev-21198	876	10	)	)	PUNCT
inlawrev-21198	876	11	.	.	PUNCT
inlawrev-21198	877	1	132	132	NUM
inlawrev-21198	877	2	.	.	X
inlawrev-21198	878	1	pub	pub	NOUN
inlawrev-21198	878	2	.	.	PUNCT
inlawrev-21198	879	1	l.	l.	PROPN
inlawrev-21198	879	2	no	no	INTJ
inlawrev-21198	879	3	.	.	PROPN
inlawrev-21198	880	1	243	243	NUM
inlawrev-21198	880	2	-	-	SYM
inlawrev-21198	880	3	2015	2015	NUM
inlawrev-21198	880	4	,	,	PUNCT
inlawrev-21198	880	5	§	§	PROPN
inlawrev-21198	880	6	1	1	NUM
inlawrev-21198	880	7	,	,	PUNCT
inlawrev-21198	880	8	2015	2015	NUM
inlawrev-21198	880	9	ind	ind	NOUN
inlawrev-21198	880	10	.	.	PUNCT
inlawrev-21198	881	1	acts	act	VERB
inlawrev-21198	881	2	3789	3789	NUM
inlawrev-21198	881	3	,	,	PUNCT
inlawrev-21198	881	4	3789	3789	NUM
inlawrev-21198	881	5	(	(	PUNCT
inlawrev-21198	881	6	repealing	repeal	VERB
inlawrev-21198	881	7	ind	ind	NOUN
inlawrev-21198	881	8	.	.	PUNCT
inlawrev-21198	882	1	code	code	PROPN
inlawrev-21198	882	2	§	§	PROPN
inlawrev-21198	882	3	6	6	NUM
inlawrev-21198	882	4	-	-	SYM
inlawrev-21198	882	5	3.5	3.5	NUM
inlawrev-21198	882	6	-	-	SYM
inlawrev-21198	882	7	1.1	1.1	NUM
inlawrev-21198	882	8	(	(	PUNCT
inlawrev-21198	882	9	county	county	NOUN
inlawrev-21198	882	10	adjusted	adjust	VERB
inlawrev-21198	882	11	gross	gross	ADJ
inlawrev-21198	882	12	income	income	NOUN
inlawrev-21198	882	13	tax	tax	NOUN
inlawrev-21198	882	14	)	)	PUNCT
inlawrev-21198	882	15	,	,	PUNCT
inlawrev-21198	882	16	effective	effective	ADJ
inlawrev-21198	882	17	on	on	ADP
inlawrev-21198	882	18	january	january	PROPN
inlawrev-21198	882	19	1	1	NUM
inlawrev-21198	882	20	,	,	PUNCT
inlawrev-21198	882	21	2017	2017	NUM
inlawrev-21198	882	22	)	)	PUNCT
inlawrev-21198	882	23	.	.	PUNCT
inlawrev-21198	883	1	133	133	NUM
inlawrev-21198	883	2	.	.	PUNCT
inlawrev-21198	884	1	i	i	PRON
inlawrev-21198	884	2	d.	d.	PROPN
inlawrev-21198	884	3	§	§	PROPN
inlawrev-21198	884	4	7	7	NUM
inlawrev-21198	884	5	,	,	PUNCT
inlawrev-21198	884	6	2015	2015	NUM
inlawrev-21198	884	7	ind	ind	NOUN
inlawrev-21198	884	8	.	.	PUNCT
inlawrev-21198	885	1	acts	act	VERB
inlawrev-21198	885	2	at	at	ADP
inlawrev-21198	885	3	3796	3796	NUM
inlawrev-21198	885	4	(	(	PUNCT
inlawrev-21198	885	5	repealing	repeal	VERB
inlawrev-21198	885	6	ind	ind	NOUN
inlawrev-21198	885	7	.	.	PUNCT
inlawrev-21198	886	1	code	code	PROPN
inlawrev-21198	886	2	§	§	PROPN
inlawrev-21198	886	3	6	6	NUM
inlawrev-21198	886	4	-	-	SYM
inlawrev-21198	886	5	3.5	3.5	NUM
inlawrev-21198	886	6	-	-	SYM
inlawrev-21198	886	7	6	6	NUM
inlawrev-21198	886	8	(	(	PUNCT
inlawrev-21198	886	9	county	county	NOUN
inlawrev-21198	886	10	option	option	NOUN
inlawrev-21198	886	11	income	income	NOUN
inlawrev-21198	886	12	tax	tax	NOUN
inlawrev-21198	886	13	)	)	PUNCT
inlawrev-21198	886	14	,	,	PUNCT
inlawrev-21198	886	15	effective	effective	ADJ
inlawrev-21198	886	16	on	on	ADP
inlawrev-21198	886	17	january	january	PROPN
inlawrev-21198	886	18	1	1	NUM
inlawrev-21198	886	19	,	,	PUNCT
inlawrev-21198	886	20	2017	2017	NUM
inlawrev-21198	886	21	)	)	PUNCT
inlawrev-21198	886	22	.	.	PUNCT
inlawrev-21198	887	1	134	134	NUM
inlawrev-21198	887	2	.	.	PUNCT
inlawrev-21198	888	1	i	i	PRON
inlawrev-21198	888	2	d.	d.	PROPN
inlawrev-21198	888	3	§	§	PROPN
inlawrev-21198	888	4	8	8	NUM
inlawrev-21198	888	5	,	,	PUNCT
inlawrev-21198	888	6	2015	2015	NUM
inlawrev-21198	888	7	ind	ind	NOUN
inlawrev-21198	888	8	.	.	PUNCT
inlawrev-21198	889	1	acts	act	VERB
inlawrev-21198	889	2	at	at	ADP
inlawrev-21198	889	3	3796	3796	NUM
inlawrev-21198	889	4	(	(	PUNCT
inlawrev-21198	889	5	repealing	repeal	VERB
inlawrev-21198	889	6	ind	ind	NOUN
inlawrev-21198	889	7	.	.	PUNCT
inlawrev-21198	890	1	code	code	PROPN
inlawrev-21198	890	2	§	§	PROPN
inlawrev-21198	890	3	6	6	NUM
inlawrev-21198	890	4	-	-	SYM
inlawrev-21198	890	5	3.5	3.5	NUM
inlawrev-21198	890	6	-	-	SYM
inlawrev-21198	890	7	7	7	NUM
inlawrev-21198	890	8	(	(	PUNCT
inlawrev-21198	890	9	county	county	NOUN
inlawrev-21198	890	10	economic	economic	ADJ
inlawrev-21198	890	11	development	development	NOUN
inlawrev-21198	890	12	income	income	NOUN
inlawrev-21198	890	13	tax	tax	NOUN
inlawrev-21198	890	14	)	)	PUNCT
inlawrev-21198	890	15	,	,	PUNCT
inlawrev-21198	890	16	effective	effective	ADJ
inlawrev-21198	890	17	on	on	ADP
inlawrev-21198	890	18	january	january	PROPN
inlawrev-21198	890	19	1	1	NUM
inlawrev-21198	890	20	,	,	PUNCT
inlawrev-21198	890	21	2017	2017	NUM
inlawrev-21198	890	22	)	)	PUNCT
inlawrev-21198	890	23	.	.	PUNCT
inlawrev-21198	891	1	135	135	NUM
inlawrev-21198	891	2	.	.	PUNCT
inlawrev-21198	892	1	i	i	PRON
inlawrev-21198	892	2	d.	d.	PROPN
inlawrev-21198	892	3	§	§	PROPN
inlawrev-21198	892	4	6	6	NUM
inlawrev-21198	892	5	,	,	PUNCT
inlawrev-21198	892	6	2015	2015	NUM
inlawrev-21198	892	7	ind	ind	NOUN
inlawrev-21198	892	8	.	.	PUNCT
inlawrev-21198	893	1	acts	act	VERB
inlawrev-21198	893	2	at	at	ADP
inlawrev-21198	893	3	3796	3796	NUM
inlawrev-21198	893	4	(	(	PUNCT
inlawrev-21198	893	5	repealing	repeal	VERB
inlawrev-21198	893	6	ind	ind	NOUN
inlawrev-21198	893	7	.	.	PUNCT
inlawrev-21198	894	1	code	code	PROPN
inlawrev-21198	894	2	§	§	PROPN
inlawrev-21198	894	3	6	6	NUM
inlawrev-21198	894	4	-	-	SYM
inlawrev-21198	894	5	3.5	3.5	NUM
inlawrev-21198	894	6	-	-	SYM
inlawrev-21198	894	7	1.5	1.5	NUM
inlawrev-21198	894	8	(	(	PUNCT
inlawrev-21198	894	9	calculation	calculation	NOUN
inlawrev-21198	894	10	of	of	ADP
inlawrev-21198	894	11	levy	levy	NOUN
inlawrev-21198	894	12	freeze	freeze	NOUN
inlawrev-21198	894	13	amounts	amount	NOUN
inlawrev-21198	894	14	)	)	PUNCT
inlawrev-21198	894	15	,	,	PUNCT
inlawrev-21198	894	16	effective	effective	ADJ
inlawrev-21198	894	17	on	on	ADP
inlawrev-21198	894	18	january	january	PROPN
inlawrev-21198	894	19	1	1	NUM
inlawrev-21198	894	20	,	,	PUNCT
inlawrev-21198	894	21	2017	2017	NUM
inlawrev-21198	894	22	)	)	PUNCT
inlawrev-21198	894	23	.	.	PUNCT
inlawrev-21198	895	1	the	the	DET
inlawrev-21198	895	2	new	new	ADJ
inlawrev-21198	895	3	local	local	ADJ
inlawrev-21198	895	4	income	income	NOUN
inlawrev-21198	895	5	tax	tax	NOUN
inlawrev-21198	895	6	’s	’s	PART
inlawrev-21198	895	7	treatment	treatment	NOUN
inlawrev-21198	895	8	of	of	ADP
inlawrev-21198	895	9	counties	county	NOUN
inlawrev-21198	895	10	that	that	PRON
inlawrev-21198	895	11	imposed	impose	VERB
inlawrev-21198	895	12	a	a	DET
inlawrev-21198	895	13	tax	tax	NOUN
inlawrev-21198	895	14	to	to	PART
inlawrev-21198	895	15	provide	provide	VERB
inlawrev-21198	895	16	a	a	DET
inlawrev-21198	895	17	levy	levy	NOUN
inlawrev-21198	895	18	freeze	freeze	NOUN
inlawrev-21198	895	19	is	be	AUX
inlawrev-21198	895	20	covered	cover	VERB
inlawrev-21198	895	21	in	in	ADP
inlawrev-21198	895	22	indiana	indiana	PROPN
inlawrev-21198	895	23	code	code	PROPN
inlawrev-21198	895	24	section	section	NOUN
inlawrev-21198	895	25	6	6	NUM
inlawrev-21198	895	26	-	-	SYM
inlawrev-21198	895	27	3.6	3.6	NUM
inlawrev-21198	895	28	-	-	SYM
inlawrev-21198	895	29	11	11	NUM
inlawrev-21198	895	30	-	-	SYM
inlawrev-21198	895	31	1	1	NUM
inlawrev-21198	895	32	.	.	PUNCT
inlawrev-21198	896	1	i	i	PRON
inlawrev-21198	896	2	d.	d.	PROPN
inlawrev-21198	896	3	§	§	PROPN
inlawrev-21198	896	4	10	10	NUM
inlawrev-21198	896	5	,	,	PUNCT
inlawrev-21198	896	6	2015	2015	NUM
inlawrev-21198	896	7	ind	ind	NOUN
inlawrev-21198	896	8	.	.	PUNCT
inlawrev-21198	897	1	acts	act	VERB
inlawrev-21198	897	2	at	at	ADP
inlawrev-21198	897	3	3853	3853	NUM
inlawrev-21198	897	4	(	(	PUNCT
inlawrev-21198	897	5	codified	codify	VERB
inlawrev-21198	897	6	at	at	ADP
inlawrev-21198	897	7	ind	ind	PROPN
inlawrev-21198	897	8	.	.	PUNCT
inlawrev-21198	898	1	code	code	PROPN
inlawrev-21198	898	2	§	§	PROPN
inlawrev-21198	898	3	6	6	NUM
inlawrev-21198	898	4	-	-	SYM
inlawrev-21198	898	5	3.6	3.6	NUM
inlawrev-21198	898	6	-	-	SYM
inlawrev-21198	898	7	11	11	NUM
inlawrev-21198	898	8	-	-	SYM
inlawrev-21198	898	9	1(a	1(a	NUM
inlawrev-21198	898	10	)	)	PUNCT
inlawrev-21198	898	11	(	(	PUNCT
inlawrev-21198	898	12	2015	2015	NUM
inlawrev-21198	898	13	)	)	PUNCT
inlawrev-21198	898	14	)	)	PUNCT
inlawrev-21198	898	15	.	.	PUNCT
inlawrev-21198	899	1	136	136	NUM
inlawrev-21198	899	2	.	.	PUNCT
inlawrev-21198	900	1	i	i	PRON
inlawrev-21198	900	2	d.	d.	PROPN
inlawrev-21198	900	3	§	§	PROPN
inlawrev-21198	900	4	10	10	NUM
inlawrev-21198	900	5	,	,	PUNCT
inlawrev-21198	900	6	2015	2015	NUM
inlawrev-21198	900	7	ind	ind	NOUN
inlawrev-21198	900	8	.	.	PUNCT
inlawrev-21198	901	1	acts	act	VERB
inlawrev-21198	901	2	at	at	ADP
inlawrev-21198	901	3	3802	3802	NUM
inlawrev-21198	901	4	-	-	SYM
inlawrev-21198	901	5	71	71	NUM
inlawrev-21198	901	6	(	(	PUNCT
inlawrev-21198	901	7	codified	codify	VERB
inlawrev-21198	901	8	at	at	ADP
inlawrev-21198	901	9	ind	ind	PROPN
inlawrev-21198	901	10	.	.	PUNCT
inlawrev-21198	902	1	code	code	PROPN
inlawrev-21198	902	2	§	§	PROPN
inlawrev-21198	902	3	6	6	NUM
inlawrev-21198	902	4	-	-	SYM
inlawrev-21198	902	5	3.6	3.6	NUM
inlawrev-21198	902	6	(	(	PUNCT
inlawrev-21198	902	7	local	local	ADJ
inlawrev-21198	902	8	income	income	NOUN
inlawrev-21198	902	9	taxes	taxis	NOUN
inlawrev-21198	902	10	)	)	PUNCT
inlawrev-21198	902	11	)	)	PUNCT
inlawrev-21198	902	12	.	.	PUNCT
inlawrev-21198	903	1	although	although	SCONJ
inlawrev-21198	903	2	this	this	DET
inlawrev-21198	903	3	new	new	ADJ
inlawrev-21198	903	4	article	article	NOUN
inlawrev-21198	903	5	has	have	VERB
inlawrev-21198	903	6	an	an	DET
inlawrev-21198	903	7	effective	effective	ADJ
inlawrev-21198	903	8	date	date	NOUN
inlawrev-21198	903	9	of	of	ADP
inlawrev-21198	903	10	july	july	PROPN
inlawrev-21198	903	11	1	1	NUM
inlawrev-21198	903	12	,	,	PUNCT
inlawrev-21198	903	13	2015	2015	NUM
inlawrev-21198	903	14	,	,	PUNCT
inlawrev-21198	903	15	it	it	PRON
inlawrev-21198	903	16	does	do	AUX
inlawrev-21198	903	17	not	not	PART
inlawrev-21198	903	18	apply	apply	VERB
inlawrev-21198	903	19	to	to	ADP
inlawrev-21198	903	20	taxes	taxis	NOUN
inlawrev-21198	903	21	and	and	CCONJ
inlawrev-21198	903	22	tax	tax	NOUN
inlawrev-21198	903	23	liability	liability	NOUN
inlawrev-21198	903	24	until	until	ADP
inlawrev-21198	903	25	after	after	ADP
inlawrev-21198	903	26	december	december	PROPN
inlawrev-21198	903	27	31	31	NUM
inlawrev-21198	903	28	,	,	PUNCT
inlawrev-21198	903	29	2016	2016	NUM
inlawrev-21198	903	30	.	.	PUNCT
inlawrev-21198	904	1	i	i	PRON
inlawrev-21198	904	2	d.	d.	PROPN
inlawrev-21198	904	3	§	§	PROPN
inlawrev-21198	904	4	10	10	NUM
inlawrev-21198	904	5	,	,	PUNCT
inlawrev-21198	904	6	2015	2015	NUM
inlawrev-21198	904	7	ind	ind	NOUN
inlawrev-21198	904	8	.	.	PUNCT
inlawrev-21198	904	9	acts	act	VERB
inlawrev-21198	904	10	at	at	ADP
inlawrev-21198	904	11	3803	3803	NUM
inlawrev-21198	904	12	(	(	PUNCT
inlawrev-21198	904	13	codified	codify	VERB
inlawrev-21198	904	14	at	at	ADP
inlawrev-21198	904	15	ind	ind	PROPN
inlawrev-21198	904	16	.	.	PUNCT
inlawrev-21198	905	1	code	code	PROPN
inlawrev-21198	905	2	§	§	PROPN
inlawrev-21198	905	3	6	6	NUM
inlawrev-21198	905	4	-	-	SYM
inlawrev-21198	905	5	3.6	3.6	NUM
inlawrev-21198	905	6	-	-	PUNCT
inlawrev-21198	905	7	1	1	NUM
inlawrev-21198	905	8	-	-	PUNCT
inlawrev-21198	905	9	2(1	2(1	NUM
inlawrev-21198	905	10	)	)	PUNCT
inlawrev-21198	905	11	)	)	PUNCT
inlawrev-21198	905	12	.	.	PUNCT
inlawrev-21198	906	1	expect	expect	VERB
inlawrev-21198	906	2	a	a	DET
inlawrev-21198	906	3	whopper	whopper	NOUN
inlawrev-21198	906	4	of	of	ADP
inlawrev-21198	906	5	a	a	DET
inlawrev-21198	906	6	technical	technical	ADJ
inlawrev-21198	906	7	corrections	correction	NOUN
inlawrev-21198	906	8	bill	bill	NOUN
inlawrev-21198	906	9	during	during	ADP
inlawrev-21198	906	10	the	the	DET
inlawrev-21198	906	11	2016	2016	NUM
inlawrev-21198	906	12	legislative	legislative	ADJ
inlawrev-21198	906	13	session	session	NOUN
inlawrev-21198	906	14	that	that	PRON
inlawrev-21198	906	15	will	will	AUX
inlawrev-21198	906	16	attempt	attempt	VERB
inlawrev-21198	906	17	to	to	PART
inlawrev-21198	906	18	correct	correct	VERB
inlawrev-21198	906	19	all	all	PRON
inlawrev-21198	906	20	of	of	ADP
inlawrev-21198	906	21	the	the	DET
inlawrev-21198	906	22	internal	internal	PROPN
inlawrev-21198	906	23	cross	cross	PROPN
inlawrev-21198	906	24	reference	reference	NOUN
inlawrev-21198	906	25	issues	issue	NOUN
inlawrev-21198	906	26	created	create	VERB
inlawrev-21198	906	27	by	by	ADP
inlawrev-21198	906	28	this	this	DET
inlawrev-21198	906	29	transition	transition	NOUN
inlawrev-21198	906	30	.	.	PUNCT
inlawrev-21198	907	1	see	see	VERB
inlawrev-21198	907	2	i	i	PRON
inlawrev-21198	907	3	d.	d.	PROPN
inlawrev-21198	907	4	§	§	PROPN
inlawrev-21198	907	5	11	11	NUM
inlawrev-21198	907	6	,	,	PUNCT
inlawrev-21198	907	7	2015	2015	NUM
inlawrev-21198	907	8	ind	ind	NOUN
inlawrev-21198	907	9	.	.	PUNCT
inlawrev-21198	908	1	acts	act	VERB
inlawrev-21198	908	2	at	at	ADP
inlawrev-21198	908	3	3871	3871	NUM
inlawrev-21198	908	4	(	(	PUNCT
inlawrev-21198	908	5	ordering	order	VERB
inlawrev-21198	908	6	the	the	DET
inlawrev-21198	908	7	legislative	legislative	ADJ
inlawrev-21198	908	8	council	council	NOUN
inlawrev-21198	908	9	to	to	PART
inlawrev-21198	908	10	scrub	scrub	VERB
inlawrev-21198	908	11	down	down	ADP
inlawrev-21198	908	12	the	the	DET
inlawrev-21198	908	13	indiana	indiana	PROPN
inlawrev-21198	908	14	code	code	PROPN
inlawrev-21198	908	15	for	for	ADP
inlawrev-21198	908	16	internal	internal	PROPN
inlawrev-21198	908	17	cross	cross	PROPN
inlawrev-21198	908	18	reference	reference	NOUN
inlawrev-21198	908	19	problems	problem	NOUN
inlawrev-21198	908	20	in	in	ADP
inlawrev-21198	908	21	anticipation	anticipation	NOUN
inlawrev-21198	908	22	of	of	ADP
inlawrev-21198	908	23	future	future	ADJ
inlawrev-21198	908	24	legislation	legislation	NOUN
inlawrev-21198	908	25	)	)	PUNCT
inlawrev-21198	908	26	.	.	PUNCT
inlawrev-21198	909	1	137	137	NUM
inlawrev-21198	909	2	.	.	PUNCT
inlawrev-21198	910	1	see	see	VERB
inlawrev-21198	910	2	,	,	PUNCT
inlawrev-21198	910	3	e.g.	e.g.	ADV
inlawrev-21198	910	4	,	,	PUNCT
inlawrev-21198	910	5	pub	pub	NOUN
inlawrev-21198	910	6	.	.	PUNCT
inlawrev-21198	911	1	l.	l.	PROPN
inlawrev-21198	911	2	no	no	INTJ
inlawrev-21198	911	3	.	.	PROPN
inlawrev-21198	912	1	242	242	NUM
inlawrev-21198	912	2	-	-	SYM
inlawrev-21198	912	3	2015	2015	NUM
inlawrev-21198	912	4	,	,	PUNCT
inlawrev-21198	912	5	§	§	PROPN
inlawrev-21198	912	6	§	§	PROPN
inlawrev-21198	912	7	26	26	NUM
inlawrev-21198	912	8	-	-	SYM
inlawrev-21198	912	9	30	30	NUM
inlawrev-21198	912	10	,	,	PUNCT
inlawrev-21198	912	11	2015	2015	NUM
inlawrev-21198	912	12	ind	ind	NOUN
inlawrev-21198	912	13	.	.	PUNCT
inlawrev-21198	913	1	acts	act	VERB
inlawrev-21198	913	2	3704	3704	NUM
inlawrev-21198	913	3	,	,	PUNCT
inlawrev-21198	913	4	3739	3739	NUM
inlawrev-21198	913	5	-	-	SYM
inlawrev-21198	913	6	50	50	NUM
inlawrev-21198	913	7	(	(	PUNCT
inlawrev-21198	913	8	amending	amend	VERB
inlawrev-21198	913	9	ind	ind	NOUN
inlawrev-21198	913	10	.	.	PUNCT
inlawrev-21198	914	1	code	code	PROPN
inlawrev-21198	914	2	§	§	PROPN
inlawrev-21198	914	3	§	§	PROPN
inlawrev-21198	914	4	6	6	NUM
inlawrev-21198	914	5	-	-	SYM
inlawrev-21198	914	6	3.5	3.5	NUM
inlawrev-21198	914	7	-	-	PUNCT
inlawrev-21198	914	8	1.1	1.1	NUM
inlawrev-21198	914	9	-	-	SYM
inlawrev-21198	914	10	2.8	2.8	NUM
inlawrev-21198	914	11	,	,	PUNCT
inlawrev-21198	914	12	-10	-10	NUM
inlawrev-21198	914	13	,	,	PUNCT
inlawrev-21198	914	14	-11	-11	PUNCT
inlawrev-21198	914	15	and	and	CCONJ
inlawrev-21198	914	16	adding	add	VERB
inlawrev-21198	914	17	ind	ind	PROPN
inlawrev-21198	914	18	.	.	PUNCT
inlawrev-21198	915	1	code	code	PROPN
inlawrev-21198	915	2	§	§	PROPN
inlawrev-21198	915	3	§	§	PROPN
inlawrev-21198	915	4	6	6	NUM
inlawrev-21198	915	5	-	-	SYM
inlawrev-21198	915	6	3.5	3.5	NUM
inlawrev-21198	915	7	-	-	PUNCT
inlawrev-21198	915	8	1.1	1.1	NUM
inlawrev-21198	915	9	-	-	SYM
inlawrev-21198	915	10	3.4	3.4	NUM
inlawrev-21198	915	11	,	,	PUNCT
inlawrev-21198	915	12	-3.7	-3.7	NOUN
inlawrev-21198	915	13	to	to	PART
inlawrev-21198	915	14	adjust	adjust	VERB
inlawrev-21198	915	15	the	the	DET
inlawrev-21198	915	16	cagit	cagit	NOUN
inlawrev-21198	915	17	for	for	ADP
inlawrev-21198	915	18	marshall	marshall	PROPN
inlawrev-21198	915	19	,	,	PUNCT
inlawrev-21198	915	20	tipton	tipton	PROPN
inlawrev-21198	915	21	,	,	PUNCT
inlawrev-21198	915	22	and	and	CCONJ
inlawrev-21198	915	23	rush	rush	NOUN
inlawrev-21198	915	24	counties	county	NOUN
inlawrev-21198	915	25	)	)	PUNCT
inlawrev-21198	915	26	.	.	PUNCT
inlawrev-21198	916	1	several	several	ADJ
inlawrev-21198	916	2	of	of	ADP
inlawrev-21198	916	3	these	these	DET
inlawrev-21198	916	4	statutory	statutory	ADJ
inlawrev-21198	916	5	changes	change	NOUN
inlawrev-21198	916	6	were	be	AUX
inlawrev-21198	916	7	enacted	enact	VERB
inlawrev-21198	916	8	a	a	DET
inlawrev-21198	916	9	second	second	ADJ
inlawrev-21198	916	10	time	time	NOUN
inlawrev-21198	916	11	.	.	PUNCT
inlawrev-21198	917	1	pub	pub	NOUN
inlawrev-21198	917	2	.	.	PUNCT
inlawrev-21198	918	1	l.	l.	PROPN
inlawrev-21198	918	2	no	no	INTJ
inlawrev-21198	918	3	.	.	PROPN
inlawrev-21198	919	1	243	243	NUM
inlawrev-21198	919	2	-	-	SYM
inlawrev-21198	919	3	2015	2015	NUM
inlawrev-21198	919	4	,	,	PUNCT
inlawrev-21198	919	5	§	§	PROPN
inlawrev-21198	919	6	§	§	PROPN
inlawrev-21198	919	7	3	3	NUM
inlawrev-21198	919	8	-	-	SYM
inlawrev-21198	919	9	5	5	NUM
inlawrev-21198	919	10	,	,	PUNCT
inlawrev-21198	919	11	2015	2015	NUM
inlawrev-21198	919	12	ind	ind	NOUN
inlawrev-21198	919	13	.	.	PUNCT
inlawrev-21198	920	1	acts	act	VERB
inlawrev-21198	920	2	at	at	ADP
inlawrev-21198	920	3	3790	3790	NUM
inlawrev-21198	920	4	-	-	SYM
inlawrev-21198	920	5	95	95	NUM
inlawrev-21198	920	6	(	(	PUNCT
inlawrev-21198	920	7	amending	amend	VERB
inlawrev-21198	920	8	ind	ind	NOUN
inlawrev-21198	920	9	.	.	PUNCT
inlawrev-21198	921	1	code	code	PROPN
inlawrev-21198	921	2	§	§	PROPN
inlawrev-21198	921	3	§	§	PROPN
inlawrev-21198	921	4	6	6	NUM
inlawrev-21198	921	5	-	-	SYM
inlawrev-21198	921	6	3.5	3.5	NUM
inlawrev-21198	921	7	-	-	NUM
inlawrev-21198	921	8	1.110	1.110	NUM
inlawrev-21198	921	9	,	,	PUNCT
inlawrev-21198	921	10	-11	-11	PUNCT
inlawrev-21198	921	11	,	,	PUNCT
inlawrev-21198	921	12	and	and	CCONJ
inlawrev-21198	921	13	adding	add	VERB
inlawrev-21198	921	14	ind	ind	PROPN
inlawrev-21198	921	15	.	.	PUNCT
inlawrev-21198	922	1	code	code	PROPN
inlawrev-21198	922	2	§	§	PROPN
inlawrev-21198	922	3	6	6	NUM
inlawrev-21198	922	4	-	-	SYM
inlawrev-21198	922	5	3.5	3.5	NUM
inlawrev-21198	922	6	-	-	PUNCT
inlawrev-21198	922	7	1.1	1.1	NUM
inlawrev-21198	922	8	-	-	NUM
inlawrev-21198	922	9	3.7	3.7	NUM
inlawrev-21198	922	10	)	)	PUNCT
inlawrev-21198	922	11	.	.	PUNCT
inlawrev-21198	923	1	138	138	NUM
inlawrev-21198	923	2	.	.	PUNCT
inlawrev-21198	924	1	see	see	VERB
inlawrev-21198	924	2	,	,	PUNCT
inlawrev-21198	924	3	e.g.	e.g.	ADV
inlawrev-21198	924	4	,	,	PUNCT
inlawrev-21198	924	5	pub	pub	NOUN
inlawrev-21198	924	6	.	.	PUNCT
inlawrev-21198	925	1	l.	l.	PROPN
inlawrev-21198	925	2	no	no	INTJ
inlawrev-21198	925	3	.	.	PROPN
inlawrev-21198	926	1	157	157	NUM
inlawrev-21198	926	2	-	-	SYM
inlawrev-21198	926	3	2015	2015	NUM
inlawrev-21198	926	4	,	,	PUNCT
inlawrev-21198	926	5	§	§	PROPN
inlawrev-21198	926	6	§	§	PROPN
inlawrev-21198	926	7	2	2	NUM
inlawrev-21198	926	8	-	-	SYM
inlawrev-21198	926	9	3	3	NUM
inlawrev-21198	926	10	,	,	PUNCT
inlawrev-21198	926	11	2015	2015	NUM
inlawrev-21198	926	12	ind	ind	NOUN
inlawrev-21198	926	13	.	.	PUNCT
inlawrev-21198	927	1	acts	act	VERB
inlawrev-21198	927	2	1577	1577	NUM
inlawrev-21198	927	3	,	,	PUNCT
inlawrev-21198	927	4	1577	1577	NUM
inlawrev-21198	927	5	-	-	SYM
inlawrev-21198	927	6	86	86	NUM
inlawrev-21198	927	7	(	(	PUNCT
inlawrev-21198	927	8	amending	amend	VERB
inlawrev-21198	927	9	ind	ind	NOUN
inlawrev-21198	927	10	.	.	PUNCT
inlawrev-21198	928	1	code	code	PROPN
inlawrev-21198	928	2	§	§	PROPN
inlawrev-21198	928	3	§	§	PROPN
inlawrev-21198	928	4	6	6	NUM
inlawrev-21198	928	5	-	-	SYM
inlawrev-21198	928	6	3.5	3.5	NUM
inlawrev-21198	928	7	-	-	PUNCT
inlawrev-21198	928	8	1.1	1.1	NUM
inlawrev-21198	928	9	-	-	SYM
inlawrev-21198	928	10	25	25	NUM
inlawrev-21198	928	11	,	,	PUNCT
inlawrev-21198	928	12	-6	-6	PROPN
inlawrev-21198	928	13	-	-	SYM
inlawrev-21198	928	14	31	31	NUM
inlawrev-21198	928	15	to	to	PART
inlawrev-21198	928	16	permit	permit	VERB
inlawrev-21198	928	17	a	a	DET
inlawrev-21198	928	18	count	count	NOUN
inlawrev-21198	928	19	to	to	PART
inlawrev-21198	928	20	impose	impose	VERB
inlawrev-21198	928	21	an	an	DET
inlawrev-21198	928	22	additional	additional	ADJ
inlawrev-21198	928	23	cagit	cagit	ADJ
inlawrev-21198	928	24	or	or	CCONJ
inlawrev-21198	928	25	coit	coit	NOUN
inlawrev-21198	928	26	tax	tax	NOUN
inlawrev-21198	928	27	rate	rate	NOUN
inlawrev-21198	928	28	to	to	PART
inlawrev-21198	928	29	fund	fund	VERB
inlawrev-21198	928	30	public	public	ADJ
inlawrev-21198	928	31	safety	safety	NOUN
inlawrev-21198	928	32	without	without	ADP
inlawrev-21198	928	33	imposing	impose	VERB
inlawrev-21198	928	34	one	one	NUM
inlawrev-21198	928	35	for	for	ADP
inlawrev-21198	928	36	certain	certain	ADJ
inlawrev-21198	928	37	other	other	ADJ
inlawrev-21198	928	38	purposes	purpose	NOUN
inlawrev-21198	928	39	first	first	ADV
inlawrev-21198	928	40	)	)	PUNCT
inlawrev-21198	928	41	;	;	PUNCT
inlawrev-21198	929	1	pub	pub	NOUN
inlawrev-21198	929	2	.	.	PUNCT
inlawrev-21198	930	1	l.	l.	PROPN
inlawrev-21198	930	2	no	no	INTJ
inlawrev-21198	930	3	.	.	PUNCT
inlawrev-21198	931	1	255	255	NUM
inlawrev-21198	931	2	-	-	SYM
inlawrev-21198	931	3	2015	2015	NUM
inlawrev-21198	931	4	,	,	PUNCT
inlawrev-21198	931	5	§	§	PROPN
inlawrev-21198	931	6	60	60	NUM
inlawrev-21198	931	7	,	,	PUNCT
inlawrev-21198	931	8	2015	2015	NUM
inlawrev-21198	931	9	ind	ind	NOUN
inlawrev-21198	931	10	.	.	PUNCT
inlawrev-21198	932	1	acts	act	VERB
inlawrev-21198	932	2	4222	4222	NUM
inlawrev-21198	932	3	,	,	PUNCT
inlawrev-21198	932	4	4272	4272	NUM
inlawrev-21198	932	5	-	-	SYM
inlawrev-21198	932	6	76	76	NUM
inlawrev-21198	932	7	(	(	PUNCT
inlawrev-21198	932	8	amending	amend	VERB
inlawrev-21198	932	9	ind	ind	NOUN
inlawrev-21198	932	10	.	.	PUNCT
inlawrev-21198	933	1	code	code	PROPN
inlawrev-21198	933	2	§	§	PROPN
inlawrev-21198	933	3	6	6	NUM
inlawrev-21198	933	4	-	-	SYM
inlawrev-21198	933	5	3.5	3.5	NUM
inlawrev-21198	933	6	-	-	PUNCT
inlawrev-21198	933	7	1.1	1.1	NUM
inlawrev-21198	933	8	-	-	SYM
inlawrev-21198	933	9	25	25	NUM
inlawrev-21198	933	10	to	to	PART
inlawrev-21198	933	11	permit	permit	VERB
inlawrev-21198	933	12	a	a	DET
inlawrev-21198	933	13	county	county	NOUN
inlawrev-21198	933	14	with	with	ADP
inlawrev-21198	933	15	a	a	DET
inlawrev-21198	933	16	historic	historic	ADJ
inlawrev-21198	933	17	hotel	hotel	NOUN
inlawrev-21198	933	18	district	district	NOUN
inlawrev-21198	933	19	to	to	PART
inlawrev-21198	933	20	impose	impose	VERB
inlawrev-21198	933	21	a	a	DET
inlawrev-21198	933	22	cagit	cagit	ADJ
inlawrev-21198	933	23	tax	tax	NOUN
inlawrev-21198	933	24	rate	rate	NOUN
inlawrev-21198	933	25	for	for	ADP
inlawrev-21198	933	26	public	public	ADJ
inlawrev-21198	933	27	safety	safety	NOUN
inlawrev-21198	933	28	without	without	ADP
inlawrev-21198	933	29	imposing	impose	VERB
inlawrev-21198	933	30	one	one	NUM
inlawrev-21198	933	31	for	for	ADP
inlawrev-21198	933	32	certain	certain	ADJ
inlawrev-21198	933	33	other	other	ADJ
inlawrev-21198	933	34	purposes	purpose	NOUN
inlawrev-21198	933	35	first	first	ADV
inlawrev-21198	933	36	)	)	PUNCT
inlawrev-21198	933	37	.	.	PUNCT
inlawrev-21198	934	1	139	139	NUM
inlawrev-21198	934	2	.	.	PUNCT
inlawrev-21198	935	1	pub	pub	NOUN
inlawrev-21198	935	2	.	.	PUNCT
inlawrev-21198	936	1	l.	l.	PROPN
inlawrev-21198	936	2	no	no	INTJ
inlawrev-21198	936	3	.	.	PROPN
inlawrev-21198	937	1	250	250	NUM
inlawrev-21198	937	2	-	-	SYM
inlawrev-21198	937	3	2015	2015	NUM
inlawrev-21198	937	4	,	,	PUNCT
inlawrev-21198	937	5	§	§	PROPN
inlawrev-21198	937	6	§	§	PROPN
inlawrev-21198	937	7	36	36	NUM
inlawrev-21198	937	8	,	,	PUNCT
inlawrev-21198	937	9	39	39	NUM
inlawrev-21198	937	10	-	-	SYM
inlawrev-21198	937	11	40	40	NUM
inlawrev-21198	937	12	,	,	PUNCT
inlawrev-21198	937	13	2015	2015	NUM
inlawrev-21198	937	14	ind	ind	NOUN
inlawrev-21198	937	15	.	.	PUNCT
inlawrev-21198	938	1	acts	act	VERB
inlawrev-21198	938	2	4053	4053	NUM
inlawrev-21198	938	3	,	,	PUNCT
inlawrev-21198	938	4	4110	4110	NUM
inlawrev-21198	938	5	-	-	SYM
inlawrev-21198	938	6	12	12	NUM
inlawrev-21198	938	7	(	(	PUNCT
inlawrev-21198	938	8	repealing	repeal	VERB
inlawrev-21198	938	9	ind	ind	NOUN
inlawrev-21198	938	10	.	.	PUNCT
inlawrev-21198	939	1	code	code	PROPN
inlawrev-21198	939	2	2016	2016	NUM
inlawrev-21198	939	3	]	]	PUNCT
inlawrev-21198	939	4	taxation	taxation	NOUN
inlawrev-21198	939	5	1253	1253	NUM
inlawrev-21198	939	6	annual	annual	ADJ
inlawrev-21198	939	7	license	license	NOUN
inlawrev-21198	939	8	excise	excise	NOUN
inlawrev-21198	939	9	surtax	surtax	NOUN
inlawrev-21198	939	10	on	on	ADP
inlawrev-21198	939	11	motor	motor	NOUN
inlawrev-21198	939	12	vehicles	vehicle	NOUN
inlawrev-21198	939	13	to	to	PART
inlawrev-21198	939	14	permit	permit	VERB
inlawrev-21198	939	15	counties	county	NOUN
inlawrev-21198	939	16	to	to	PART
inlawrev-21198	939	17	apply	apply	VERB
inlawrev-21198	939	18	that	that	DET
inlawrev-21198	939	19	tax	tax	NOUN
inlawrev-21198	939	20	at	at	ADP
inlawrev-21198	939	21	“	"	PUNCT
inlawrev-21198	939	22	different	different	ADJ
inlawrev-21198	939	23	rates	rate	NOUN
inlawrev-21198	939	24	based	base	VERB
inlawrev-21198	939	25	on	on	ADP
inlawrev-21198	939	26	the	the	DET
inlawrev-21198	939	27	class	class	NOUN
inlawrev-21198	939	28	of	of	ADP
inlawrev-21198	939	29	the	the	DET
inlawrev-21198	939	30	vehicle	vehicle	NOUN
inlawrev-21198	939	31	,	,	PUNCT
inlawrev-21198	939	32	”	"	PUNCT
inlawrev-21198	939	33	and	and	CCONJ
inlawrev-21198	939	34	reshuffled	reshuffle	VERB
inlawrev-21198	939	35	collection140	collection140	PROPN
inlawrev-21198	939	36	and	and	CCONJ
inlawrev-21198	939	37	reporting	report	VERB
inlawrev-21198	939	38	responsibilities	responsibility	NOUN
inlawrev-21198	939	39	for	for	ADP
inlawrev-21198	939	40	the	the	DET
inlawrev-21198	939	41	county	county	NOUN
inlawrev-21198	939	42	motor	motor	NOUN
inlawrev-21198	939	43	vehicle	vehicle	NOUN
inlawrev-21198	939	44	excise	excise	NOUN
inlawrev-21198	939	45	tax	tax	NOUN
inlawrev-21198	939	46	and	and	CCONJ
inlawrev-21198	939	47	the	the	DET
inlawrev-21198	939	48	county	county	NOUN
inlawrev-21198	939	49	wheel	wheel	NOUN
inlawrev-21198	939	50	tax	tax	NOUN
inlawrev-21198	939	51	within	within	ADP
inlawrev-21198	939	52	the	the	DET
inlawrev-21198	939	53	bureau	bureau	NOUN
inlawrev-21198	939	54	of	of	ADP
inlawrev-21198	939	55	m	m	PROPN
inlawrev-21198	939	56	otor	otor	NOUN
inlawrev-21198	939	57	vehicles.141	vehicles.141	ADP
inlawrev-21198	939	58	the	the	DET
inlawrev-21198	939	59	ga	ga	PROPN
inlawrev-21198	939	60	’s	’s	PART
inlawrev-21198	939	61	purpose	purpose	NOUN
inlawrev-21198	939	62	in	in	ADP
inlawrev-21198	939	63	consolidating	consolidate	VERB
inlawrev-21198	939	64	cagit	cagit	ADJ
inlawrev-21198	939	65	,	,	PUNCT
inlawrev-21198	939	66	coit	coit	NOUN
inlawrev-21198	939	67	,	,	PUNCT
inlawrev-21198	939	68	and	and	CCONJ
inlawrev-21198	939	69	cedit	cedit	VERB
inlawrev-21198	939	70	into	into	ADP
inlawrev-21198	939	71	a	a	DET
inlawrev-21198	939	72	single	single	ADJ
inlawrev-21198	939	73	local	local	ADJ
inlawrev-21198	939	74	income	income	NOUN
inlawrev-21198	939	75	tax	tax	NOUN
inlawrev-21198	939	76	regime	regime	NOUN
inlawrev-21198	939	77	was	be	AUX
inlawrev-21198	939	78	to	to	PART
inlawrev-21198	939	79	simplify	simplify	VERB
inlawrev-21198	939	80	indiana	indiana	PROPN
inlawrev-21198	939	81	’s	’s	PART
inlawrev-21198	939	82	messy	messy	ADJ
inlawrev-21198	939	83	local	local	ADJ
inlawrev-21198	939	84	income	income	NOUN
inlawrev-21198	939	85	tax	tax	NOUN
inlawrev-21198	939	86	system	system	NOUN
inlawrev-21198	939	87	by	by	ADP
inlawrev-21198	939	88	installing	instal	VERB
inlawrev-21198	939	89	a	a	DET
inlawrev-21198	939	90	uniform	uniform	ADJ
inlawrev-21198	939	91	set	set	NOUN
inlawrev-21198	939	92	of	of	ADP
inlawrev-21198	939	93	rules	rule	NOUN
inlawrev-21198	939	94	that	that	PRON
inlawrev-21198	939	95	apply	apply	VERB
inlawrev-21198	939	96	to	to	ADP
inlawrev-21198	939	97	all	all	DET
inlawrev-21198	939	98	counties	county	NOUN
inlawrev-21198	939	99	,	,	PUNCT
inlawrev-21198	939	100	all	all	DET
inlawrev-21198	939	101	without142	without142	PROPN
inlawrev-21198	939	102	disturbing	disturb	VERB
inlawrev-21198	939	103	the	the	DET
inlawrev-21198	939	104	distribution	distribution	NOUN
inlawrev-21198	939	105	and	and	CCONJ
inlawrev-21198	939	106	use	use	NOUN
inlawrev-21198	939	107	of	of	ADP
inlawrev-21198	939	108	that	that	DET
inlawrev-21198	939	109	local	local	ADJ
inlawrev-21198	939	110	income	income	NOUN
inlawrev-21198	939	111	tax	tax	NOUN
inlawrev-21198	939	112	revenue	revenue	NOUN
inlawrev-21198	939	113	.	.	PUNCT
inlawrev-21198	940	1	to	to	ADP
inlawrev-21198	940	2	that143	that143	PROPN
inlawrev-21198	940	3	end	end	PROPN
inlawrev-21198	940	4	,	,	PUNCT
inlawrev-21198	940	5	the	the	DET
inlawrev-21198	940	6	total	total	ADJ
inlawrev-21198	940	7	tax	tax	NOUN
inlawrev-21198	940	8	rate	rate	NOUN
inlawrev-21198	940	9	in	in	ADP
inlawrev-21198	940	10	effect	effect	NOUN
inlawrev-21198	940	11	on	on	ADP
inlawrev-21198	940	12	m	m	PROPN
inlawrev-21198	940	13	ay	ay	PROPN
inlawrev-21198	940	14	1	1	NUM
inlawrev-21198	940	15	,	,	PUNCT
inlawrev-21198	940	16	2016	2016	NUM
inlawrev-21198	940	17	will	will	AUX
inlawrev-21198	940	18	seamlessly	seamlessly	ADV
inlawrev-21198	940	19	transition	transition	VERB
inlawrev-21198	940	20	over	over	ADP
inlawrev-21198	940	21	to	to	ADP
inlawrev-21198	940	22	the	the	DET
inlawrev-21198	940	23	new	new	ADJ
inlawrev-21198	940	24	tax	tax	NOUN
inlawrev-21198	940	25	regime	regime	NOUN
inlawrev-21198	940	26	.	.	PUNCT
inlawrev-21198	941	1	future	future	ADJ
inlawrev-21198	941	2	changes	change	NOUN
inlawrev-21198	941	3	to	to	ADP
inlawrev-21198	941	4	those	those	DET
inlawrev-21198	941	5	tax	tax	NOUN
inlawrev-21198	941	6	rates	rate	NOUN
inlawrev-21198	941	7	generally	generally	ADV
inlawrev-21198	941	8	must	must	AUX
inlawrev-21198	941	9	be	be	AUX
inlawrev-21198	941	10	enacted144	enacted144	PROPN
inlawrev-21198	941	11	by	by	ADP
inlawrev-21198	941	12	an	an	DET
inlawrev-21198	941	13	ordinance	ordinance	NOUN
inlawrev-21198	941	14	passed	pass	VERB
inlawrev-21198	941	15	by	by	ADP
inlawrev-21198	941	16	the	the	DET
inlawrev-21198	941	17	relevant	relevant	ADJ
inlawrev-21198	941	18	adopting	adopt	VERB
inlawrev-21198	941	19	body	body	NOUN
inlawrev-21198	941	20	,	,	PUNCT
inlawrev-21198	941	21	and	and	CCONJ
inlawrev-21198	941	22	take	take	VERB
inlawrev-21198	941	23	effect	effect	NOUN
inlawrev-21198	941	24	at	at	ADP
inlawrev-21198	941	25	the145	the145	PROPN
inlawrev-21198	941	26	time	time	NOUN
inlawrev-21198	941	27	prescribed	prescribe	VERB
inlawrev-21198	941	28	in	in	ADP
inlawrev-21198	941	29	the	the	DET
inlawrev-21198	941	30	statute	statute	NOUN
inlawrev-21198	941	31	(	(	PUNCT
inlawrev-21198	941	32	e.g.	e.g.	ADV
inlawrev-21198	941	33	,	,	PUNCT
inlawrev-21198	941	34	an	an	DET
inlawrev-21198	941	35	ordinance	ordinance	NOUN
inlawrev-21198	941	36	to	to	PART
inlawrev-21198	941	37	increase	increase	VERB
inlawrev-21198	941	38	a	a	DET
inlawrev-21198	941	39	tax	tax	NOUN
inlawrev-21198	941	40	rate	rate	NOUN
inlawrev-21198	941	41	adopted	adopt	VERB
inlawrev-21198	941	42	from	from	ADP
inlawrev-21198	941	43	january	january	PROPN
inlawrev-21198	941	44	1	1	NUM
inlawrev-21198	941	45	through	through	ADP
inlawrev-21198	941	46	august	august	PROPN
inlawrev-21198	941	47	31	31	NUM
inlawrev-21198	941	48	would	would	AUX
inlawrev-21198	941	49	take	take	VERB
inlawrev-21198	941	50	effect	effect	NOUN
inlawrev-21198	941	51	on	on	ADP
inlawrev-21198	941	52	october	october	PROPN
inlawrev-21198	941	53	1).146	1).146	PROPN
inlawrev-21198	941	54	the	the	DET
inlawrev-21198	941	55	new	new	ADJ
inlawrev-21198	941	56	local	local	ADJ
inlawrev-21198	941	57	income	income	NOUN
inlawrev-21198	941	58	tax	tax	NOUN
inlawrev-21198	941	59	for	for	ADP
inlawrev-21198	941	60	each	each	DET
inlawrev-21198	941	61	county	county	NOUN
inlawrev-21198	941	62	is	be	AUX
inlawrev-21198	941	63	“	"	PUNCT
inlawrev-21198	941	64	imposed	impose	VERB
inlawrev-21198	941	65	on	on	ADP
inlawrev-21198	941	66	the	the	DET
inlawrev-21198	941	67	adjusted	adjust	VERB
inlawrev-21198	941	68	gross	gross	ADJ
inlawrev-21198	941	69	income	income	NOUN
inlawrev-21198	941	70	of	of	ADP
inlawrev-21198	941	71	local	local	ADJ
inlawrev-21198	941	72	taxpayers	taxpayer	NOUN
inlawrev-21198	941	73	at	at	ADP
inlawrev-21198	941	74	a	a	DET
inlawrev-21198	941	75	tax	tax	NOUN
inlawrev-21198	941	76	rate	rate	NOUN
inlawrev-21198	941	77	that	that	PRON
inlawrev-21198	941	78	is	be	AUX
inlawrev-21198	941	79	a	a	DET
inlawrev-21198	941	80	sum	sum	NOUN
inlawrev-21198	941	81	of	of	ADP
inlawrev-21198	941	82	the	the	DET
inlawrev-21198	941	83	tax	tax	NOUN
inlawrev-21198	941	84	rates	rate	NOUN
inlawrev-21198	941	85	imposed	impose	VERB
inlawrev-21198	941	86	by	by	ADP
inlawrev-21198	941	87	the	the	DET
inlawrev-21198	941	88	county	county	NOUN
inlawrev-21198	941	89	’s	’s	PART
inlawrev-21198	941	90	adopting	adopt	VERB
inlawrev-21198	941	91	body	body	NOUN
inlawrev-21198	941	92	.	.	PUNCT
inlawrev-21198	941	93	”	"	PUNCT
inlawrev-21198	942	1	generally	generally	ADV
inlawrev-21198	942	2	,	,	PUNCT
inlawrev-21198	942	3	a	a	DET
inlawrev-21198	942	4	“	"	PUNCT
inlawrev-21198	942	5	local	local	ADJ
inlawrev-21198	942	6	taxpayer	taxpayer	NOUN
inlawrev-21198	942	7	”	"	PUNCT
inlawrev-21198	942	8	is	be	AUX
inlawrev-21198	942	9	an	an	DET
inlawrev-21198	942	10	individual	individual	ADJ
inlawrev-21198	942	11	who147	who147	NOUN
inlawrev-21198	942	12	(	(	PUNCT
inlawrev-21198	942	13	1	1	X
inlawrev-21198	942	14	)	)	PUNCT
inlawrev-21198	942	15	resides	reside	VERB
inlawrev-21198	942	16	in	in	ADP
inlawrev-21198	942	17	the	the	DET
inlawrev-21198	942	18	county	county	NOUN
inlawrev-21198	942	19	on	on	ADP
inlawrev-21198	942	20	january	january	PROPN
inlawrev-21198	942	21	1	1	NUM
inlawrev-21198	942	22	or	or	CCONJ
inlawrev-21198	942	23	(	(	PUNCT
inlawrev-21198	942	24	2	2	X
inlawrev-21198	942	25	)	)	PUNCT
inlawrev-21198	942	26	has	have	VERB
inlawrev-21198	942	27	a	a	DET
inlawrev-21198	942	28	principal	principal	ADJ
inlawrev-21198	942	29	place	place	NOUN
inlawrev-21198	942	30	of	of	ADP
inlawrev-21198	942	31	business	business	NOUN
inlawrev-21198	942	32	or	or	CCONJ
inlawrev-21198	942	33	employment	employment	NOUN
inlawrev-21198	942	34	within	within	ADP
inlawrev-21198	942	35	the	the	DET
inlawrev-21198	942	36	county	county	NOUN
inlawrev-21198	942	37	on	on	ADP
inlawrev-21198	942	38	that	that	DET
inlawrev-21198	942	39	date	date	NOUN
inlawrev-21198	942	40	and	and	CCONJ
inlawrev-21198	942	41	does	do	AUX
inlawrev-21198	942	42	not	not	PART
inlawrev-21198	942	43	reside	reside	VERB
inlawrev-21198	942	44	in	in	ADP
inlawrev-21198	942	45	another	another	DET
inlawrev-21198	942	46	indiana	indiana	PROPN
inlawrev-21198	942	47	county	county	NOUN
inlawrev-21198	942	48	that	that	PRON
inlawrev-21198	942	49	imposes	impose	VERB
inlawrev-21198	942	50	a	a	DET
inlawrev-21198	942	51	local	local	ADJ
inlawrev-21198	942	52	income	income	NOUN
inlawrev-21198	942	53	tax	tax	NOUN
inlawrev-21198	942	54	.	.	PUNCT
inlawrev-21198	943	1	residence	residence	NOUN
inlawrev-21198	943	2	is	be	AUX
inlawrev-21198	943	3	primarily	primarily	ADV
inlawrev-21198	943	4	determined	determine	VERB
inlawrev-21198	943	5	by148	by148	PROPN
inlawrev-21198	943	6	§	§	PROPN
inlawrev-21198	943	7	§	§	PROPN
inlawrev-21198	943	8	6	6	NUM
inlawrev-21198	943	9	-	-	SYM
inlawrev-21198	943	10	3.5	3.5	NUM
inlawrev-21198	943	11	-	-	PUNCT
inlawrev-21198	943	12	1.1	1.1	NUM
inlawrev-21198	943	13	-	-	SYM
inlawrev-21198	943	14	7	7	NUM
inlawrev-21198	943	15	,	,	PUNCT
inlawrev-21198	943	16	-6	-6	PROPN
inlawrev-21198	943	17	-	-	SYM
inlawrev-21198	943	18	24	24	NUM
inlawrev-21198	943	19	,	,	PUNCT
inlawrev-21198	943	20	-7	-7	VERB
inlawrev-21198	943	21	-	-	PUNCT
inlawrev-21198	943	22	9	9	NUM
inlawrev-21198	943	23	,	,	PUNCT
inlawrev-21198	943	24	which	which	PRON
inlawrev-21198	943	25	provided	provide	VERB
inlawrev-21198	943	26	cagit	cagit	ADJ
inlawrev-21198	943	27	,	,	PUNCT
inlawrev-21198	943	28	coit	coit	NOUN
inlawrev-21198	943	29	,	,	PUNCT
inlawrev-21198	943	30	and	and	CCONJ
inlawrev-21198	943	31	cedit	cedit	NOUN
inlawrev-21198	943	32	credits	credit	NOUN
inlawrev-21198	943	33	for	for	ADP
inlawrev-21198	943	34	taxpayers	taxpayer	NOUN
inlawrev-21198	943	35	who	who	PRON
inlawrev-21198	943	36	qualified	qualify	VERB
inlawrev-21198	943	37	for	for	ADP
inlawrev-21198	943	38	the	the	DET
inlawrev-21198	943	39	federal	federal	ADJ
inlawrev-21198	943	40	income	income	NOUN
inlawrev-21198	943	41	tax	tax	NOUN
inlawrev-21198	943	42	credit	credit	NOUN
inlawrev-21198	943	43	available	available	ADJ
inlawrev-21198	943	44	to	to	ADP
inlawrev-21198	943	45	the	the	DET
inlawrev-21198	943	46	elderly	elderly	ADJ
inlawrev-21198	943	47	and	and	CCONJ
inlawrev-21198	943	48	individuals	individual	NOUN
inlawrev-21198	943	49	with	with	ADP
inlawrev-21198	943	50	a	a	DET
inlawrev-21198	943	51	total	total	ADJ
inlawrev-21198	943	52	disability	disability	NOUN
inlawrev-21198	943	53	under	under	ADP
inlawrev-21198	943	54	irc	irc	PROPN
inlawrev-21198	943	55	§	§	PROPN
inlawrev-21198	943	56	22	22	NUM
inlawrev-21198	943	57	)	)	PUNCT
inlawrev-21198	943	58	.	.	PUNCT
inlawrev-21198	944	1	note	note	VERB
inlawrev-21198	944	2	that	that	SCONJ
inlawrev-21198	944	3	a	a	DET
inlawrev-21198	944	4	version	version	NOUN
inlawrev-21198	944	5	of	of	ADP
inlawrev-21198	944	6	this	this	DET
inlawrev-21198	944	7	credit	credit	NOUN
inlawrev-21198	944	8	is	be	AUX
inlawrev-21198	944	9	reinstalled	reinstall	VERB
inlawrev-21198	944	10	under	under	ADP
inlawrev-21198	944	11	the	the	DET
inlawrev-21198	944	12	consolidated	consolidated	ADJ
inlawrev-21198	944	13	local	local	ADJ
inlawrev-21198	944	14	income	income	NOUN
inlawrev-21198	944	15	tax	tax	NOUN
inlawrev-21198	944	16	regime	regime	NOUN
inlawrev-21198	944	17	in	in	ADP
inlawrev-21198	944	18	place	place	NOUN
inlawrev-21198	944	19	after	after	ADP
inlawrev-21198	944	20	january	january	PROPN
inlawrev-21198	944	21	1	1	NUM
inlawrev-21198	944	22	,	,	PUNCT
inlawrev-21198	944	23	2017	2017	NUM
inlawrev-21198	944	24	.	.	PUNCT
inlawrev-21198	945	1	pub	pub	NOUN
inlawrev-21198	945	2	.	.	PUNCT
inlawrev-21198	946	1	l.	l.	PROPN
inlawrev-21198	946	2	no	no	INTJ
inlawrev-21198	946	3	.	.	PROPN
inlawrev-21198	947	1	243	243	NUM
inlawrev-21198	947	2	-	-	SYM
inlawrev-21198	947	3	2015	2015	NUM
inlawrev-21198	947	4	,	,	PUNCT
inlawrev-21198	947	5	§	§	PROPN
inlawrev-21198	947	6	10	10	NUM
inlawrev-21198	947	7	,	,	PUNCT
inlawrev-21198	947	8	2015	2015	NUM
inlawrev-21198	947	9	ind	ind	NOUN
inlawrev-21198	947	10	.	.	PUNCT
inlawrev-21198	948	1	acts	act	VERB
inlawrev-21198	948	2	at	at	ADP
inlawrev-21198	948	3	3853	3853	NUM
inlawrev-21198	948	4	(	(	PUNCT
inlawrev-21198	948	5	codified	codify	VERB
inlawrev-21198	948	6	at	at	ADP
inlawrev-21198	948	7	ind	ind	PROPN
inlawrev-21198	948	8	.	.	PUNCT
inlawrev-21198	949	1	code	code	PROPN
inlawrev-21198	949	2	§	§	PROPN
inlawrev-21198	949	3	6	6	NUM
inlawrev-21198	949	4	-	-	SYM
inlawrev-21198	949	5	3.6	3.6	NUM
inlawrev-21198	949	6	-	-	PUNCT
inlawrev-21198	949	7	8	8	NUM
inlawrev-21198	949	8	-	-	PUNCT
inlawrev-21198	949	9	8)	8)	NUM
inlawrev-21198	949	10	.	.	NOUN
inlawrev-21198	950	1	140	140	NUM
inlawrev-21198	950	2	.	.	PUNCT
inlawrev-21198	951	1	pub	pub	NOUN
inlawrev-21198	951	2	.	.	PUNCT
inlawrev-21198	952	1	l.	l.	PROPN
inlawrev-21198	952	2	no	no	INTJ
inlawrev-21198	952	3	.	.	PUNCT
inlawrev-21198	953	1	249	249	NUM
inlawrev-21198	953	2	-	-	SYM
inlawrev-21198	953	3	2015	2015	NUM
inlawrev-21198	953	4	,	,	PUNCT
inlawrev-21198	953	5	§	§	PROPN
inlawrev-21198	953	6	22	22	NUM
inlawrev-21198	953	7	,	,	PUNCT
inlawrev-21198	953	8	2015	2015	NUM
inlawrev-21198	953	9	ind	ind	NOUN
inlawrev-21198	953	10	.	.	PUNCT
inlawrev-21198	954	1	acts	act	VERB
inlawrev-21198	954	2	4020	4020	NUM
inlawrev-21198	954	3	,	,	PUNCT
inlawrev-21198	954	4	4043	4043	NUM
inlawrev-21198	954	5	-	-	SYM
inlawrev-21198	954	6	44	44	NUM
inlawrev-21198	954	7	(	(	PUNCT
inlawrev-21198	954	8	amending	amend	VERB
inlawrev-21198	954	9	ind	ind	NOUN
inlawrev-21198	954	10	.	.	PUNCT
inlawrev-21198	955	1	code	code	PROPN
inlawrev-21198	955	2	§	§	PROPN
inlawrev-21198	955	3	6	6	NUM
inlawrev-21198	955	4	-	-	SYM
inlawrev-21198	955	5	3.54	3.54	NUM
inlawrev-21198	955	6	-	-	PUNCT
inlawrev-21198	955	7	2	2	NUM
inlawrev-21198	955	8	)	)	PUNCT
inlawrev-21198	955	9	.	.	PUNCT
inlawrev-21198	956	1	141	141	NUM
inlawrev-21198	956	2	.	.	PUNCT
inlawrev-21198	957	1	pub	pub	NOUN
inlawrev-21198	957	2	.	.	PUNCT
inlawrev-21198	958	1	l.	l.	PROPN
inlawrev-21198	958	2	no	no	INTJ
inlawrev-21198	958	3	.	.	PROPN
inlawrev-21198	959	1	149	149	NUM
inlawrev-21198	959	2	-	-	SYM
inlawrev-21198	959	3	2015	2015	NUM
inlawrev-21198	959	4	,	,	PUNCT
inlawrev-21198	959	5	§	§	PROPN
inlawrev-21198	959	6	§	§	PROPN
inlawrev-21198	959	7	1	1	NUM
inlawrev-21198	959	8	-	-	SYM
inlawrev-21198	959	9	14	14	NUM
inlawrev-21198	959	10	,	,	PUNCT
inlawrev-21198	959	11	2015	2015	NUM
inlawrev-21198	959	12	ind	ind	NOUN
inlawrev-21198	959	13	.	.	PUNCT
inlawrev-21198	960	1	acts	act	VERB
inlawrev-21198	960	2	1397	1397	NUM
inlawrev-21198	960	3	,	,	PUNCT
inlawrev-21198	960	4	1397	1397	NUM
inlawrev-21198	960	5	-	-	SYM
inlawrev-21198	960	6	1400	1400	NUM
inlawrev-21198	960	7	(	(	PUNCT
inlawrev-21198	960	8	amending	amend	VERB
inlawrev-21198	960	9	ind	ind	NOUN
inlawrev-21198	960	10	.	.	PUNCT
inlawrev-21198	961	1	code	code	PROPN
inlawrev-21198	961	2	§	§	PROPN
inlawrev-21198	961	3	§	§	PROPN
inlawrev-21198	961	4	6	6	NUM
inlawrev-21198	961	5	-	-	SYM
inlawrev-21198	961	6	3.5	3.5	NUM
inlawrev-21198	961	7	-	-	PUNCT
inlawrev-21198	961	8	4	4	NUM
inlawrev-21198	961	9	-	-	SYM
inlawrev-21198	961	10	7	7	NUM
inlawrev-21198	961	11	,	,	PUNCT
inlawrev-21198	961	12	-4	-4	INTJ
inlawrev-21198	961	13	-	-	SYM
inlawrev-21198	961	14	9	9	NUM
inlawrev-21198	961	15	,	,	PUNCT
inlawrev-21198	961	16	-4	-4	INTJ
inlawrev-21198	961	17	-	-	SYM
inlawrev-21198	961	18	16	16	NUM
inlawrev-21198	961	19	,	,	PUNCT
inlawrev-21198	961	20	-5	-5	VERB
inlawrev-21198	961	21	-	-	SYM
inlawrev-21198	961	22	9	9	NUM
inlawrev-21198	961	23	,	,	PUNCT
inlawrev-21198	961	24	-5	-5	VERB
inlawrev-21198	961	25	-	-	PUNCT
inlawrev-21198	961	26	11	11	NUM
inlawrev-21198	961	27	,	,	PUNCT
inlawrev-21198	961	28	-5	-5	VERB
inlawrev-21198	961	29	-	-	SYM
inlawrev-21198	961	30	18	18	NUM
inlawrev-21198	961	31	;	;	PUNCT
inlawrev-21198	961	32	adding	add	VERB
inlawrev-21198	961	33	ind	ind	PROPN
inlawrev-21198	961	34	.	.	PUNCT
inlawrev-21198	962	1	code	code	PROPN
inlawrev-21198	962	2	§	§	PROPN
inlawrev-21198	962	3	6	6	NUM
inlawrev-21198	962	4	-	-	SYM
inlawrev-21198	962	5	3.5	3.5	NUM
inlawrev-21198	962	6	-	-	PUNCT
inlawrev-21198	962	7	4	4	NUM
inlawrev-21198	962	8	-	-	NUM
inlawrev-21198	962	9	15.5	15.5	NUM
inlawrev-21198	962	10	;	;	PUNCT
inlawrev-21198	962	11	and	and	CCONJ
inlawrev-21198	962	12	repealing	repeal	VERB
inlawrev-21198	962	13	ind	ind	PROPN
inlawrev-21198	962	14	.	.	PUNCT
inlawrev-21198	963	1	code	code	PROPN
inlawrev-21198	963	2	§	§	PROPN
inlawrev-21198	963	3	§	§	PROPN
inlawrev-21198	963	4	6	6	NUM
inlawrev-21198	963	5	-	-	SYM
inlawrev-21198	963	6	3.5	3.5	NUM
inlawrev-21198	963	7	-	-	PUNCT
inlawrev-21198	963	8	4	4	NUM
inlawrev-21198	963	9	-	-	SYM
inlawrev-21198	963	10	8	8	NUM
inlawrev-21198	963	11	,	,	PUNCT
inlawrev-21198	963	12	-4	-4	INTJ
inlawrev-21198	963	13	-	-	SYM
inlawrev-21198	963	14	10	10	NUM
inlawrev-21198	963	15	,	,	PUNCT
inlawrev-21198	963	16	-4	-4	INTJ
inlawrev-21198	963	17	-	-	SYM
inlawrev-21198	963	18	11	11	NUM
inlawrev-21198	963	19	,	,	PUNCT
inlawrev-21198	963	20	-4	-4	INTJ
inlawrev-21198	963	21	-	-	SYM
inlawrev-21198	963	22	15	15	NUM
inlawrev-21198	963	23	,	,	PUNCT
inlawrev-21198	963	24	-5	-5	VERB
inlawrev-21198	963	25	-	-	SYM
inlawrev-21198	963	26	10	10	NUM
inlawrev-21198	963	27	,	,	PUNCT
inlawrev-21198	963	28	-5	-5	VERB
inlawrev-21198	963	29	-	-	SYM
inlawrev-21198	963	30	12	12	NUM
inlawrev-21198	963	31	,	,	PUNCT
inlawrev-21198	963	32	-5	-5	VERB
inlawrev-21198	963	33	-	-	PUNCT
inlawrev-21198	963	34	17	17	NUM
inlawrev-21198	963	35	)	)	PUNCT
inlawrev-21198	963	36	.	.	PUNCT
inlawrev-21198	964	1	142	142	NUM
inlawrev-21198	964	2	.	.	PUNCT
inlawrev-21198	965	1	pub	pub	NOUN
inlawrev-21198	965	2	.	.	PUNCT
inlawrev-21198	966	1	l.	l.	PROPN
inlawrev-21198	966	2	no	no	INTJ
inlawrev-21198	966	3	.	.	PROPN
inlawrev-21198	967	1	243	243	NUM
inlawrev-21198	967	2	-	-	SYM
inlawrev-21198	967	3	2015	2015	NUM
inlawrev-21198	967	4	,	,	PUNCT
inlawrev-21198	967	5	§	§	PROPN
inlawrev-21198	967	6	10	10	NUM
inlawrev-21198	967	7	,	,	PUNCT
inlawrev-21198	967	8	2015	2015	NUM
inlawrev-21198	967	9	ind	ind	NOUN
inlawrev-21198	967	10	.	.	PUNCT
inlawrev-21198	968	1	acts	act	VERB
inlawrev-21198	968	2	at	at	ADP
inlawrev-21198	968	3	3802	3802	NUM
inlawrev-21198	968	4	(	(	PUNCT
inlawrev-21198	968	5	codified	codify	VERB
inlawrev-21198	968	6	at	at	ADP
inlawrev-21198	968	7	ind	ind	PROPN
inlawrev-21198	968	8	.	.	PUNCT
inlawrev-21198	969	1	code	code	PROPN
inlawrev-21198	969	2	§	§	PROPN
inlawrev-21198	969	3	6	6	NUM
inlawrev-21198	969	4	-	-	SYM
inlawrev-21198	969	5	3.6	3.6	NUM
inlawrev-21198	969	6	-	-	NUM
inlawrev-21198	969	7	11(a	11(a	NUM
inlawrev-21198	969	8	)	)	PUNCT
inlawrev-21198	969	9	)	)	PUNCT
inlawrev-21198	969	10	.	.	PUNCT
inlawrev-21198	970	1	143	143	X
inlawrev-21198	970	2	.	.	PUNCT
inlawrev-21198	971	1	i	i	PRON
inlawrev-21198	971	2	d.	d.	PROPN
inlawrev-21198	971	3	§	§	PROPN
inlawrev-21198	971	4	10	10	NUM
inlawrev-21198	971	5	,	,	PUNCT
inlawrev-21198	971	6	2015	2015	NUM
inlawrev-21198	971	7	ind	ind	NOUN
inlawrev-21198	971	8	.	.	PUNCT
inlawrev-21198	972	1	acts	act	VERB
inlawrev-21198	972	2	at	at	ADP
inlawrev-21198	972	3	3802	3802	NUM
inlawrev-21198	972	4	(	(	PUNCT
inlawrev-21198	972	5	codified	codify	VERB
inlawrev-21198	972	6	at	at	ADP
inlawrev-21198	972	7	ind	ind	PROPN
inlawrev-21198	972	8	.	.	PUNCT
inlawrev-21198	973	1	code	code	PROPN
inlawrev-21198	973	2	§	§	PROPN
inlawrev-21198	973	3	6	6	NUM
inlawrev-21198	973	4	-	-	SYM
inlawrev-21198	973	5	3.6	3.6	NUM
inlawrev-21198	973	6	-	-	SYM
inlawrev-21198	973	7	1	1	NUM
inlawrev-21198	973	8	-	-	NUM
inlawrev-21198	973	9	1(c	1(c	NUM
inlawrev-21198	973	10	)	)	PUNCT
inlawrev-21198	973	11	)	)	PUNCT
inlawrev-21198	973	12	.	.	PUNCT
inlawrev-21198	974	1	144	144	NUM
inlawrev-21198	974	2	.	.	PUNCT
inlawrev-21198	975	1	i	i	PRON
inlawrev-21198	975	2	d.	d.	PROPN
inlawrev-21198	975	3	§	§	PROPN
inlawrev-21198	975	4	10	10	NUM
inlawrev-21198	975	5	,	,	PUNCT
inlawrev-21198	975	6	2015	2015	NUM
inlawrev-21198	975	7	ind	ind	NOUN
inlawrev-21198	975	8	.	.	PUNCT
inlawrev-21198	976	1	acts	act	VERB
inlawrev-21198	976	2	at	at	ADP
inlawrev-21198	976	3	3803	3803	NUM
inlawrev-21198	976	4	-	-	SYM
inlawrev-21198	976	5	04	04	NUM
inlawrev-21198	976	6	(	(	PUNCT
inlawrev-21198	976	7	codified	codify	VERB
inlawrev-21198	976	8	at	at	ADP
inlawrev-21198	976	9	ind	ind	PROPN
inlawrev-21198	976	10	.	.	PUNCT
inlawrev-21198	977	1	code	code	PROPN
inlawrev-21198	977	2	§	§	PROPN
inlawrev-21198	977	3	6	6	NUM
inlawrev-21198	977	4	-	-	SYM
inlawrev-21198	977	5	3.6	3.6	NUM
inlawrev-21198	977	6	-	-	SYM
inlawrev-21198	977	7	1	1	NUM
inlawrev-21198	977	8	-	-	PUNCT
inlawrev-21198	977	9	3	3	NUM
inlawrev-21198	977	10	)	)	PUNCT
inlawrev-21198	977	11	.	.	PUNCT
inlawrev-21198	978	1	145	145	NUM
inlawrev-21198	978	2	.	.	PUNCT
inlawrev-21198	979	1	i	i	PRON
inlawrev-21198	979	2	d.	d.	PROPN
inlawrev-21198	979	3	§	§	PROPN
inlawrev-21198	979	4	10	10	NUM
inlawrev-21198	979	5	,	,	PUNCT
inlawrev-21198	979	6	2015	2015	NUM
inlawrev-21198	979	7	ind	ind	NOUN
inlawrev-21198	979	8	.	.	PUNCT
inlawrev-21198	980	1	acts	act	VERB
inlawrev-21198	980	2	at	at	ADP
inlawrev-21198	980	3	3809	3809	NUM
inlawrev-21198	980	4	(	(	PUNCT
inlawrev-21198	980	5	codified	codify	VERB
inlawrev-21198	980	6	at	at	ADP
inlawrev-21198	980	7	ind	ind	PROPN
inlawrev-21198	980	8	.	.	PUNCT
inlawrev-21198	981	1	code	code	PROPN
inlawrev-21198	981	2	§	§	PROPN
inlawrev-21198	981	3	6	6	NUM
inlawrev-21198	981	4	-	-	SYM
inlawrev-21198	981	5	3.6	3.6	NUM
inlawrev-21198	981	6	-	-	PUNCT
inlawrev-21198	981	7	3	3	NUM
inlawrev-21198	981	8	-	-	PUNCT
inlawrev-21198	981	9	2(a	2(a	NUM
inlawrev-21198	981	10	)	)	PUNCT
inlawrev-21198	981	11	)	)	PUNCT
inlawrev-21198	981	12	.	.	PUNCT
inlawrev-21198	982	1	a	a	DET
inlawrev-21198	982	2	county	county	NOUN
inlawrev-21198	982	3	’s	’s	PART
inlawrev-21198	982	4	“	"	PUNCT
inlawrev-21198	982	5	adopting	adopt	VERB
inlawrev-21198	982	6	body	body	NOUN
inlawrev-21198	982	7	”	"	PUNCT
inlawrev-21198	982	8	is	be	AUX
inlawrev-21198	982	9	its	its	PRON
inlawrev-21198	982	10	local	local	ADJ
inlawrev-21198	982	11	income	income	NOUN
inlawrev-21198	982	12	tax	tax	NOUN
inlawrev-21198	982	13	council	council	NOUN
inlawrev-21198	982	14	(	(	PUNCT
inlawrev-21198	982	15	if	if	SCONJ
inlawrev-21198	982	16	one	one	PRON
inlawrev-21198	982	17	exists	exist	VERB
inlawrev-21198	982	18	)	)	PUNCT
inlawrev-21198	982	19	or	or	CCONJ
inlawrev-21198	982	20	its	its	PRON
inlawrev-21198	982	21	county	county	NOUN
inlawrev-21198	982	22	fiscal	fiscal	ADJ
inlawrev-21198	982	23	body	body	NOUN
inlawrev-21198	982	24	.	.	PUNCT
inlawrev-21198	983	1	i	i	PRON
inlawrev-21198	983	2	d.	d.	PROPN
inlawrev-21198	983	3	§	§	PROPN
inlawrev-21198	983	4	10	10	NUM
inlawrev-21198	983	5	,	,	PUNCT
inlawrev-21198	983	6	2015	2015	NUM
inlawrev-21198	983	7	ind	ind	NOUN
inlawrev-21198	983	8	.	.	PUNCT
inlawrev-21198	984	1	acts	act	VERB
inlawrev-21198	984	2	at	at	ADP
inlawrev-21198	984	3	3809	3809	NUM
inlawrev-21198	984	4	(	(	PUNCT
inlawrev-21198	984	5	codified	codify	VERB
inlawrev-21198	984	6	at	at	ADP
inlawrev-21198	984	7	ind	ind	PROPN
inlawrev-21198	984	8	.	.	PUNCT
inlawrev-21198	985	1	code	code	PROPN
inlawrev-21198	985	2	§	§	PROPN
inlawrev-21198	985	3	6	6	NUM
inlawrev-21198	985	4	-	-	SYM
inlawrev-21198	985	5	3.6	3.6	NUM
inlawrev-21198	985	6	-	-	PUNCT
inlawrev-21198	985	7	3	3	NUM
inlawrev-21198	985	8	-	-	SYM
inlawrev-21198	985	9	1	1	NUM
inlawrev-21198	985	10	)	)	PUNCT
inlawrev-21198	985	11	.	.	PUNCT
inlawrev-21198	986	1	146	146	NUM
inlawrev-21198	986	2	.	.	PUNCT
inlawrev-21198	987	1	i	i	PRON
inlawrev-21198	987	2	d.	d.	PROPN
inlawrev-21198	987	3	§	§	PROPN
inlawrev-21198	987	4	10	10	NUM
inlawrev-21198	987	5	,	,	PUNCT
inlawrev-21198	987	6	2015	2015	NUM
inlawrev-21198	987	7	ind	ind	NOUN
inlawrev-21198	987	8	.	.	PUNCT
inlawrev-21198	988	1	acts	act	VERB
inlawrev-21198	988	2	at	at	ADP
inlawrev-21198	988	3	3810	3810	NUM
inlawrev-21198	988	4	(	(	PUNCT
inlawrev-21198	988	5	codified	codify	VERB
inlawrev-21198	988	6	at	at	ADP
inlawrev-21198	988	7	ind	ind	PROPN
inlawrev-21198	988	8	.	.	PUNCT
inlawrev-21198	989	1	code	code	PROPN
inlawrev-21198	989	2	§	§	PROPN
inlawrev-21198	989	3	6	6	NUM
inlawrev-21198	989	4	-	-	SYM
inlawrev-21198	989	5	3.6	3.6	NUM
inlawrev-21198	989	6	-	-	PUNCT
inlawrev-21198	989	7	3	3	NUM
inlawrev-21198	989	8	-	-	PUNCT
inlawrev-21198	989	9	3(b)(1	3(b)(1	NUM
inlawrev-21198	989	10	)	)	PUNCT
inlawrev-21198	989	11	)	)	PUNCT
inlawrev-21198	989	12	.	.	PUNCT
inlawrev-21198	990	1	147	147	NUM
inlawrev-21198	990	2	.	.	PUNCT
inlawrev-21198	991	1	i	i	PRON
inlawrev-21198	991	2	d.	d.	PROPN
inlawrev-21198	991	3	§	§	PROPN
inlawrev-21198	991	4	10	10	NUM
inlawrev-21198	991	5	,	,	PUNCT
inlawrev-21198	991	6	2015	2015	NUM
inlawrev-21198	991	7	ind	ind	NOUN
inlawrev-21198	991	8	.	.	PUNCT
inlawrev-21198	991	9	acts	act	VERB
inlawrev-21198	991	10	at	at	ADP
inlawrev-21198	991	11	3813	3813	NUM
inlawrev-21198	991	12	(	(	PUNCT
inlawrev-21198	991	13	codified	codify	VERB
inlawrev-21198	991	14	at	at	ADP
inlawrev-21198	991	15	ind	ind	PROPN
inlawrev-21198	991	16	.	.	PUNCT
inlawrev-21198	992	1	code	code	PROPN
inlawrev-21198	992	2	§	§	PROPN
inlawrev-21198	992	3	6	6	NUM
inlawrev-21198	992	4	-	-	SYM
inlawrev-21198	992	5	3.6	3.6	NUM
inlawrev-21198	992	6	-	-	PUNCT
inlawrev-21198	992	7	4	4	NUM
inlawrev-21198	992	8	-	-	PUNCT
inlawrev-21198	992	9	1(a	1(a	NUM
inlawrev-21198	992	10	)	)	PUNCT
inlawrev-21198	992	11	)	)	PUNCT
inlawrev-21198	992	12	.	.	PUNCT
inlawrev-21198	993	1	148	148	NUM
inlawrev-21198	993	2	.	.	PUNCT
inlawrev-21198	994	1	i	i	PRON
inlawrev-21198	994	2	d.	d.	PROPN
inlawrev-21198	994	3	§	§	PROPN
inlawrev-21198	994	4	10	10	NUM
inlawrev-21198	994	5	,	,	PUNCT
inlawrev-21198	994	6	2015	2015	NUM
inlawrev-21198	994	7	ind	ind	NOUN
inlawrev-21198	994	8	.	.	PUNCT
inlawrev-21198	995	1	acts	act	VERB
inlawrev-21198	995	2	at	at	ADP
inlawrev-21198	995	3	3807	3807	NUM
inlawrev-21198	995	4	(	(	PUNCT
inlawrev-21198	995	5	codified	codify	VERB
inlawrev-21198	995	6	at	at	ADP
inlawrev-21198	995	7	ind	ind	PROPN
inlawrev-21198	995	8	.	.	PUNCT
inlawrev-21198	996	1	code	code	PROPN
inlawrev-21198	996	2	§	§	PROPN
inlawrev-21198	996	3	6	6	NUM
inlawrev-21198	996	4	-	-	SYM
inlawrev-21198	996	5	3.6	3.6	NUM
inlawrev-21198	996	6	-	-	SYM
inlawrev-21198	996	7	2	2	NUM
inlawrev-21198	996	8	-	-	NUM
inlawrev-21198	996	9	13	13	NUM
inlawrev-21198	996	10	)	)	PUNCT
inlawrev-21198	996	11	.	.	PUNCT
inlawrev-21198	997	1	technically	technically	ADV
inlawrev-21198	997	2	,	,	PUNCT
inlawrev-21198	997	3	the	the	DET
inlawrev-21198	997	4	relevant	relevant	ADJ
inlawrev-21198	997	5	date	date	NOUN
inlawrev-21198	997	6	is	be	AUX
inlawrev-21198	997	7	“	"	PUNCT
inlawrev-21198	997	8	january	january	PROPN
inlawrev-21198	997	9	1st	1st	NOUN
inlawrev-21198	997	10	of	of	ADP
inlawrev-21198	997	11	the	the	DET
inlawrev-21198	997	12	calendar	calendar	NOUN
inlawrev-21198	997	13	year	year	NOUN
inlawrev-21198	997	14	in	in	ADP
inlawrev-21198	997	15	which	which	PRON
inlawrev-21198	997	16	the	the	DET
inlawrev-21198	997	17	individual	individual	NOUN
inlawrev-21198	997	18	’s	’s	PART
inlawrev-21198	997	19	taxable	taxable	ADJ
inlawrev-21198	997	20	year	year	NOUN
inlawrev-21198	997	21	commences	commence	NOUN
inlawrev-21198	997	22	.	.	PUNCT
inlawrev-21198	997	23	”	"	PUNCT
inlawrev-21198	998	1	i	i	PRON
inlawrev-21198	998	2	d.	d.	PROPN
inlawrev-21198	998	3	§	§	PROPN
inlawrev-21198	998	4	10	10	NUM
inlawrev-21198	998	5	,	,	PUNCT
inlawrev-21198	998	6	2015	2015	NUM
inlawrev-21198	998	7	ind	ind	NOUN
inlawrev-21198	998	8	.	.	PUNCT
inlawrev-21198	999	1	acts	act	VERB
inlawrev-21198	999	2	at	at	ADP
inlawrev-21198	999	3	3851	3851	NUM
inlawrev-21198	999	4	(	(	PUNCT
inlawrev-21198	999	5	codified	codify	VERB
inlawrev-21198	999	6	at	at	ADP
inlawrev-21198	999	7	ind	ind	PROPN
inlawrev-21198	999	8	.	.	PUNCT
inlawrev-21198	1000	1	code	code	PROPN
inlawrev-21198	1000	2	§	§	PROPN
inlawrev-21198	1000	3	6	6	NUM
inlawrev-21198	1000	4	-	-	SYM
inlawrev-21198	1000	5	3.6	3.6	NUM
inlawrev-21198	1000	6	-	-	PUNCT
inlawrev-21198	1000	7	8	8	NUM
inlawrev-21198	1000	8	-	-	PUNCT
inlawrev-21198	1000	9	3(b	3(b	NUM
inlawrev-21198	1000	10	)	)	PUNCT
inlawrev-21198	1000	11	)	)	PUNCT
inlawrev-21198	1000	12	.	.	PUNCT
inlawrev-21198	1001	1	but	but	CCONJ
inlawrev-21198	1001	2	,	,	PUNCT
inlawrev-21198	1001	3	for	for	ADP
inlawrev-21198	1001	4	most	most	ADJ
inlawrev-21198	1001	5	people	people	NOUN
inlawrev-21198	1001	6	the	the	DET
inlawrev-21198	1001	7	taxable	taxable	ADJ
inlawrev-21198	1001	8	year	year	NOUN
inlawrev-21198	1001	9	and	and	CCONJ
inlawrev-21198	1001	10	the	the	DET
inlawrev-21198	1001	11	calendar	calendar	NOUN
inlawrev-21198	1001	12	year	year	NOUN
inlawrev-21198	1001	13	will	will	AUX
inlawrev-21198	1001	14	be	be	AUX
inlawrev-21198	1001	15	identical	identical	ADJ
inlawrev-21198	1001	16	because	because	SCONJ
inlawrev-21198	1001	17	the	the	DET
inlawrev-21198	1001	18	federal	federal	ADJ
inlawrev-21198	1001	19	income	income	NOUN
inlawrev-21198	1001	20	tax	tax	NOUN
inlawrev-21198	1001	21	definition	definition	NOUN
inlawrev-21198	1001	22	of	of	ADP
inlawrev-21198	1001	23	taxable	taxable	ADJ
inlawrev-21198	1001	24	year	year	NOUN
inlawrev-21198	1001	25	is	be	AUX
inlawrev-21198	1001	26	used	use	VERB
inlawrev-21198	1001	27	.	.	PUNCT
inlawrev-21198	1002	1	see	see	VERB
inlawrev-21198	1002	2	i	i	PRON
inlawrev-21198	1002	3	d.	d.	PROPN
inlawrev-21198	1002	4	§	§	PROPN
inlawrev-21198	1002	5	10	10	NUM
inlawrev-21198	1002	6	,	,	PUNCT
inlawrev-21198	1002	7	2015	2015	NUM
inlawrev-21198	1002	8	ind	ind	NOUN
inlawrev-21198	1002	9	.	.	PUNCT
inlawrev-21198	1003	1	acts	act	VERB
inlawrev-21198	1003	2	at	at	ADP
inlawrev-21198	1003	3	3851	3851	NUM
inlawrev-21198	1003	4	-	-	SYM
inlawrev-21198	1003	5	52	52	NUM
inlawrev-21198	1003	6	(	(	PUNCT
inlawrev-21198	1003	7	codified	codify	VERB
inlawrev-21198	1003	8	at	at	ADP
inlawrev-21198	1003	9	ind	ind	PROPN
inlawrev-21198	1003	10	.	.	PUNCT
inlawrev-21198	1004	1	code	code	PROPN
inlawrev-21198	1004	2	§	§	PROPN
inlawrev-21198	1004	3	6	6	NUM
inlawrev-21198	1004	4	-	-	SYM
inlawrev-21198	1004	5	3.6	3.6	NUM
inlawrev-21198	1004	6	-	-	PUNCT
inlawrev-21198	1004	7	8	8	NUM
inlawrev-21198	1004	8	-	-	NUM
inlawrev-21198	1004	9	5(a)(1	5(a)(1	NUM
inlawrev-21198	1004	10	)	)	PUNCT
inlawrev-21198	1004	11	,	,	PUNCT
inlawrev-21198	1004	12	which	which	PRON
inlawrev-21198	1004	13	imports	import	VERB
inlawrev-21198	1004	14	the	the	DET
inlawrev-21198	1004	15	definitions	definition	NOUN
inlawrev-21198	1004	16	from	from	ADP
inlawrev-21198	1004	17	the	the	DET
inlawrev-21198	1004	18	state	state	NOUN
inlawrev-21198	1004	19	income	income	NOUN
inlawrev-21198	1004	20	tax	tax	NOUN
inlawrev-21198	1004	21	law	law	NOUN
inlawrev-21198	1004	22	)	)	PUNCT
inlawrev-21198	1004	23	;	;	PUNCT
inlawrev-21198	1005	1	ind	ind	PROPN
inlawrev-21198	1005	2	.	.	PUNCT
inlawrev-21198	1005	3	code	code	PROPN
inlawrev-21198	1005	4	§	§	PROPN
inlawrev-21198	1005	5	6	6	NUM
inlawrev-21198	1005	6	-	-	SYM
inlawrev-21198	1005	7	3	3	NUM
inlawrev-21198	1005	8	-	-	SYM
inlawrev-21198	1005	9	116	116	NUM
inlawrev-21198	1005	10	(	(	PUNCT
inlawrev-21198	1005	11	defining	define	VERB
inlawrev-21198	1005	12	“	"	PUNCT
inlawrev-21198	1005	13	taxable	taxable	ADJ
inlawrev-21198	1005	14	year	year	NOUN
inlawrev-21198	1005	15	”	"	PUNCT
inlawrev-21198	1005	16	under	under	ADP
inlawrev-21198	1005	17	the	the	DET
inlawrev-21198	1005	18	state	state	NOUN
inlawrev-21198	1005	19	income	income	NOUN
inlawrev-21198	1005	20	tax	tax	NOUN
inlawrev-21198	1005	21	law	law	NOUN
inlawrev-21198	1005	22	as	as	ADP
inlawrev-21198	1005	23	equivalent	equivalent	ADJ
inlawrev-21198	1005	24	to	to	ADP
inlawrev-21198	1005	25	the	the	DET
inlawrev-21198	1005	26	taxable	taxable	ADJ
inlawrev-21198	1005	27	year	year	NOUN
inlawrev-21198	1005	28	under	under	ADP
inlawrev-21198	1005	29	1254	1254	NUM
inlawrev-21198	1005	30	indiana	indiana	PROPN
inlawrev-21198	1005	31	law	law	PROPN
inlawrev-21198	1005	32	review	review	NOUN
inlawrev-21198	1005	33	[	[	X
inlawrev-21198	1005	34	vol	vol	NOUN
inlawrev-21198	1005	35	.	.	PUNCT
inlawrev-21198	1006	1	49:1235	49:1235	NUM
inlawrev-21198	1006	2	the	the	DET
inlawrev-21198	1006	3	location	location	NOUN
inlawrev-21198	1006	4	of	of	ADP
inlawrev-21198	1006	5	the	the	DET
inlawrev-21198	1006	6	individual	individual	NOUN
inlawrev-21198	1006	7	’s	’s	PART
inlawrev-21198	1006	8	home	home	NOUN
inlawrev-21198	1006	9	and	and	CCONJ
inlawrev-21198	1006	10	subsequent	subsequent	ADJ
inlawrev-21198	1006	11	residence	residence	NOUN
inlawrev-21198	1006	12	changes	change	NOUN
inlawrev-21198	1006	13	will	will	AUX
inlawrev-21198	1006	14	not149	not149	ADV
inlawrev-21198	1006	15	affect	affect	VERB
inlawrev-21198	1006	16	that	that	SCONJ
inlawrev-21198	1006	17	classification	classification	NOUN
inlawrev-21198	1006	18	for	for	ADP
inlawrev-21198	1006	19	the	the	DET
inlawrev-21198	1006	20	taxable	taxable	ADJ
inlawrev-21198	1006	21	year	year	NOUN
inlawrev-21198	1006	22	.	.	PUNCT
inlawrev-21198	1007	1	“	"	PUNCT
inlawrev-21198	1007	2	adjusted	adjust	VERB
inlawrev-21198	1007	3	gross	gross	ADJ
inlawrev-21198	1007	4	income	income	NOUN
inlawrev-21198	1007	5	”	"	PUNCT
inlawrev-21198	1007	6	has	have	VERB
inlawrev-21198	1007	7	the150	the150	ADP
inlawrev-21198	1007	8	same	same	ADJ
inlawrev-21198	1007	9	meaning	meaning	NOUN
inlawrev-21198	1007	10	that	that	SCONJ
inlawrev-21198	1007	11	it	it	PRON
inlawrev-21198	1007	12	has	have	VERB
inlawrev-21198	1007	13	under	under	ADP
inlawrev-21198	1007	14	the	the	DET
inlawrev-21198	1007	15	state	state	NOUN
inlawrev-21198	1007	16	income	income	NOUN
inlawrev-21198	1007	17	tax	tax	NOUN
inlawrev-21198	1007	18	,	,	PUNCT
inlawrev-21198	1007	19	except	except	SCONJ
inlawrev-21198	1007	20	it	it	PRON
inlawrev-21198	1007	21	only	only	ADV
inlawrev-21198	1007	22	includes	include	VERB
inlawrev-21198	1007	23	amounts	amount	NOUN
inlawrev-21198	1007	24	earned	earn	VERB
inlawrev-21198	1007	25	from	from	ADP
inlawrev-21198	1007	26	the	the	DET
inlawrev-21198	1007	27	taxpayer	taxpayer	NOUN
inlawrev-21198	1007	28	’s	’s	PART
inlawrev-21198	1007	29	business	business	NOUN
inlawrev-21198	1007	30	or	or	CCONJ
inlawrev-21198	1007	31	em	em	PRON
inlawrev-21198	1007	32	ployment	ployment	NOUN
inlawrev-21198	1007	33	when	when	SCONJ
inlawrev-21198	1007	34	the	the	DET
inlawrev-21198	1007	35	taxpayer	taxpayer	NOUN
inlawrev-21198	1007	36	is	be	AUX
inlawrev-21198	1007	37	not	not	PART
inlawrev-21198	1007	38	a	a	DET
inlawrev-21198	1007	39	county	county	NOUN
inlawrev-21198	1007	40	resident	resident	NOUN
inlawrev-21198	1007	41	.	.	PUNCT
inlawrev-21198	1008	1	the	the	DET
inlawrev-21198	1008	2	total	total	ADJ
inlawrev-21198	1008	3	tax	tax	NOUN
inlawrev-21198	1008	4	rate	rate	NOUN
inlawrev-21198	1008	5	is	be	AUX
inlawrev-21198	1008	6	the	the	DET
inlawrev-21198	1008	7	sum	sum	NOUN
inlawrev-21198	1008	8	of	of	ADP
inlawrev-21198	1008	9	the	the	DET
inlawrev-21198	1008	10	county	county	NOUN
inlawrev-21198	1008	11	’s	’s	PART
inlawrev-21198	1008	12	(	(	PUNCT
inlawrev-21198	1008	13	1)151	1)151	NUM
inlawrev-21198	1008	14	property	property	NOUN
inlawrev-21198	1008	15	tax	tax	NOUN
inlawrev-21198	1008	16	relief	relief	NOUN
inlawrev-21198	1008	17	rate	rate	NOUN
inlawrev-21198	1008	18	,	,	PUNCT
inlawrev-21198	1008	19	(	(	PUNCT
inlawrev-21198	1008	20	2	2	X
inlawrev-21198	1008	21	)	)	PUNCT
inlawrev-21198	1008	22	expenditure	expenditure	NOUN
inlawrev-21198	1008	23	rate	rate	NOUN
inlawrev-21198	1008	24	,	,	PUNCT
inlawrev-21198	1008	25	and	and	CCONJ
inlawrev-21198	1008	26	(	(	PUNCT
inlawrev-21198	1008	27	3	3	X
inlawrev-21198	1008	28	)	)	PUNCT
inlawrev-21198	1008	29	special	special	ADJ
inlawrev-21198	1008	30	purpose	purpose	NOUN
inlawrev-21198	1008	31	rates.152	rates.152	NOUN
inlawrev-21198	1008	32	153	153	NUM
inlawrev-21198	1008	33	154	154	NUM
inlawrev-21198	1008	34	the	the	DET
inlawrev-21198	1008	35	property	property	NOUN
inlawrev-21198	1008	36	tax	tax	NOUN
inlawrev-21198	1008	37	relief	relief	NOUN
inlawrev-21198	1008	38	rate	rate	NOUN
inlawrev-21198	1008	39	may	may	AUX
inlawrev-21198	1008	40	not	not	PART
inlawrev-21198	1008	41	exceed	exceed	VERB
inlawrev-21198	1008	42	1.25	1.25	NUM
inlawrev-21198	1008	43	%	%	NOUN
inlawrev-21198	1008	44	and	and	CCONJ
inlawrev-21198	1008	45	may	may	AUX
inlawrev-21198	1008	46	only	only	ADV
inlawrev-21198	1008	47	be	be	AUX
inlawrev-21198	1008	48	used	use	VERB
inlawrev-21198	1008	49	to	to	PART
inlawrev-21198	1008	50	fund	fund	VERB
inlawrev-21198	1008	51	a	a	DET
inlawrev-21198	1008	52	property	property	NOUN
inlawrev-21198	1008	53	tax	tax	NOUN
inlawrev-21198	1008	54	credit	credit	NOUN
inlawrev-21198	1008	55	that	that	PRON
inlawrev-21198	1008	56	offsets	offset	VERB
inlawrev-21198	1008	57	the	the	DET
inlawrev-21198	1008	58	property	property	NOUN
inlawrev-21198	1008	59	tax	tax	NOUN
inlawrev-21198	1008	60	liability	liability	NOUN
inlawrev-21198	1008	61	of	of	ADP
inlawrev-21198	1008	62	taxpayers	taxpayer	NOUN
inlawrev-21198	1008	63	with	with	ADP
inlawrev-21198	1008	64	tangible	tangible	ADJ
inlawrev-21198	1008	65	property	property	NOUN
inlawrev-21198	1008	66	located	locate	VERB
inlawrev-21198	1008	67	in	in	ADP
inlawrev-21198	1008	68	the	the	DET
inlawrev-21198	1008	69	county	county	NOUN
inlawrev-21198	1008	70	.	.	PUNCT
inlawrev-21198	1009	1	the	the	DET
inlawrev-21198	1009	2	expenditure	expenditure	NOUN
inlawrev-21198	1009	3	rate	rate	NOUN
inlawrev-21198	1009	4	is	be	AUX
inlawrev-21198	1009	5	capped	cap	VERB
inlawrev-21198	1009	6	at	at	ADP
inlawrev-21198	1009	7	2.5%155	2.5%155	PROPN
inlawrev-21198	1009	8	(	(	PUNCT
inlawrev-21198	1009	9	2.75	2.75	NUM
inlawrev-21198	1009	10	%	%	NOUN
inlawrev-21198	1009	11	for	for	ADP
inlawrev-21198	1009	12	m	m	PROPN
inlawrev-21198	1009	13	arion	arion	PROPN
inlawrev-21198	1009	14	c	c	PROPN
inlawrev-21198	1009	15	ounty	ounty	NOUN
inlawrev-21198	1009	16	)	)	PUNCT
inlawrev-21198	1009	17	.	.	PUNCT
inlawrev-21198	1010	1	the	the	DET
inlawrev-21198	1010	2	revenue	revenue	NOUN
inlawrev-21198	1010	3	raised	raise	VERB
inlawrev-21198	1010	4	by	by	ADP
inlawrev-21198	1010	5	the	the	DET
inlawrev-21198	1010	6	first	first	ADJ
inlawrev-21198	1010	7	0.25	0.25	NUM
inlawrev-21198	1010	8	%	%	NOUN
inlawrev-21198	1010	9	of	of	ADP
inlawrev-21198	1010	10	the156	the156	PROPN
inlawrev-21198	1010	11	expenditure	expenditure	NOUN
inlawrev-21198	1010	12	rate	rate	NOUN
inlawrev-21198	1010	13	must	must	AUX
inlawrev-21198	1010	14	go	go	VERB
inlawrev-21198	1010	15	to	to	ADP
inlawrev-21198	1010	16	school	school	NOUN
inlawrev-21198	1010	17	corporations	corporation	NOUN
inlawrev-21198	1010	18	and	and	CCONJ
inlawrev-21198	1010	19	civil	civil	ADJ
inlawrev-21198	1010	20	taxing	tax	VERB
inlawrev-21198	1010	21	units	unit	NOUN
inlawrev-21198	1010	22	that	that	PRON
inlawrev-21198	1010	23	imposed	impose	VERB
inlawrev-21198	1010	24	a	a	DET
inlawrev-21198	1010	25	cagit	cagit	NOUN
inlawrev-21198	1010	26	under	under	ADP
inlawrev-21198	1010	27	the	the	DET
inlawrev-21198	1010	28	old	old	ADJ
inlawrev-21198	1010	29	taxing	tax	VERB
inlawrev-21198	1010	30	regime	regime	NOUN
inlawrev-21198	1010	31	,	,	PUNCT
inlawrev-21198	1010	32	but	but	CCONJ
inlawrev-21198	1010	33	the	the	DET
inlawrev-21198	1010	34	remaining	remain	VERB
inlawrev-21198	1010	35	revenue	revenue	NOUN
inlawrev-21198	1010	36	will157	will157	PROPN
inlawrev-21198	1010	37	be	be	AUX
inlawrev-21198	1010	38	allocated	allocate	VERB
inlawrev-21198	1010	39	by	by	ADP
inlawrev-21198	1010	40	ordinance	ordinance	NOUN
inlawrev-21198	1010	41	to	to	ADP
inlawrev-21198	1010	42	public	public	ADJ
inlawrev-21198	1010	43	safety	safety	NOUN
inlawrev-21198	1010	44	,	,	PUNCT
inlawrev-21198	1010	45	economic	economic	ADJ
inlawrev-21198	1010	46	development	development	NOUN
inlawrev-21198	1010	47	projects	project	NOUN
inlawrev-21198	1010	48	,	,	PUNCT
inlawrev-21198	1010	49	and	and	CCONJ
inlawrev-21198	1010	50	certified	certified	ADJ
inlawrev-21198	1010	51	shares	share	NOUN
inlawrev-21198	1010	52	distributed	distribute	VERB
inlawrev-21198	1010	53	to	to	ADP
inlawrev-21198	1010	54	the	the	DET
inlawrev-21198	1010	55	civil	civil	ADJ
inlawrev-21198	1010	56	taxing	tax	VERB
inlawrev-21198	1010	57	units	unit	NOUN
inlawrev-21198	1010	58	.	.	PUNCT
inlawrev-21198	1011	1	finally	finally	ADV
inlawrev-21198	1011	2	,	,	PUNCT
inlawrev-21198	1011	3	a	a	DET
inlawrev-21198	1011	4	county	county	NOUN
inlawrev-21198	1011	5	’s	’s	PART
inlawrev-21198	1011	6	special158	special158	PROPN
inlawrev-21198	1011	7	purpose	purpose	NOUN
inlawrev-21198	1011	8	rates	rate	NOUN
inlawrev-21198	1011	9	are	be	AUX
inlawrev-21198	1011	10	intended	intend	VERB
inlawrev-21198	1011	11	to	to	PART
inlawrev-21198	1011	12	pay	pay	VERB
inlawrev-21198	1011	13	for	for	ADP
inlawrev-21198	1011	14	county	county	NOUN
inlawrev-21198	1011	15	infrastructure	infrastructure	NOUN
inlawrev-21198	1011	16	projects	project	NOUN
inlawrev-21198	1011	17	(	(	PUNCT
inlawrev-21198	1011	18	e.g.	e.g.	ADV
inlawrev-21198	1011	19	,	,	PUNCT
inlawrev-21198	1011	20	correctional	correctional	ADJ
inlawrev-21198	1011	21	facilities	facility	NOUN
inlawrev-21198	1011	22	)	)	PUNCT
inlawrev-21198	1011	23	so	so	SCONJ
inlawrev-21198	1011	24	that	that	SCONJ
inlawrev-21198	1011	25	higher	high	ADJ
inlawrev-21198	1011	26	property	property	NOUN
inlawrev-21198	1011	27	taxes	taxis	NOUN
inlawrev-21198	1011	28	,	,	PUNCT
inlawrev-21198	1011	29	which	which	PRON
inlawrev-21198	1011	30	might	might	AUX
inlawrev-21198	1011	31	impair	impair	VERB
inlawrev-21198	1011	32	economic	economic	ADJ
inlawrev-21198	1011	33	development	development	NOUN
inlawrev-21198	1011	34	,	,	PUNCT
inlawrev-21198	1011	35	are	be	AUX
inlawrev-21198	1011	36	not	not	PART
inlawrev-21198	1011	37	needed	need	VERB
inlawrev-21198	1011	38	.	.	PUNCT
inlawrev-21198	1012	1	although	although	SCONJ
inlawrev-21198	1012	2	there	there	PRON
inlawrev-21198	1012	3	is	be	VERB
inlawrev-21198	1012	4	no	no	DET
inlawrev-21198	1012	5	single	single	ADJ
inlawrev-21198	1012	6	maximum159	maximum159	PROPN
inlawrev-21198	1012	7	permissible	permissible	ADJ
inlawrev-21198	1012	8	special	special	ADJ
inlawrev-21198	1012	9	purpose	purpose	NOUN
inlawrev-21198	1012	10	tax	tax	NOUN
inlawrev-21198	1012	11	rate	rate	NOUN
inlawrev-21198	1012	12	that	that	PRON
inlawrev-21198	1012	13	applies	apply	VERB
inlawrev-21198	1012	14	to	to	ADP
inlawrev-21198	1012	15	all	all	DET
inlawrev-21198	1012	16	counties	county	NOUN
inlawrev-21198	1012	17	,	,	PUNCT
inlawrev-21198	1012	18	each	each	DET
inlawrev-21198	1012	19	county	county	NOUN
inlawrev-21198	1012	20	’s	’s	PART
inlawrev-21198	1012	21	rate	rate	NOUN
inlawrev-21198	1012	22	is	be	AUX
inlawrev-21198	1012	23	limited	limit	VERB
inlawrev-21198	1012	24	to	to	ADP
inlawrev-21198	1012	25	maximum	maximum	ADJ
inlawrev-21198	1012	26	amount	amount	NOUN
inlawrev-21198	1012	27	provided	provide	VERB
inlawrev-21198	1012	28	for	for	ADP
inlawrev-21198	1012	29	it	it	PRON
inlawrev-21198	1012	30	by	by	ADP
inlawrev-21198	1012	31	the	the	DET
inlawrev-21198	1012	32	ga.160	ga.160	PROPN
inlawrev-21198	1012	33	the	the	DET
inlawrev-21198	1012	34	irc	irc	NOUN
inlawrev-21198	1012	35	or	or	CCONJ
inlawrev-21198	1012	36	the	the	DET
inlawrev-21198	1012	37	calendar	calendar	NOUN
inlawrev-21198	1012	38	year	year	NOUN
inlawrev-21198	1012	39	when	when	SCONJ
inlawrev-21198	1012	40	the	the	DET
inlawrev-21198	1012	41	taxpayer	taxpayer	NOUN
inlawrev-21198	1012	42	does	do	AUX
inlawrev-21198	1012	43	not	not	PART
inlawrev-21198	1012	44	file	file	VERB
inlawrev-21198	1012	45	an	an	DET
inlawrev-21198	1012	46	income	income	NOUN
inlawrev-21198	1012	47	tax	tax	NOUN
inlawrev-21198	1012	48	return	return	NOUN
inlawrev-21198	1012	49	under	under	ADP
inlawrev-21198	1012	50	the	the	DET
inlawrev-21198	1012	51	irc	irc	NOUN
inlawrev-21198	1012	52	)	)	PUNCT
inlawrev-21198	1012	53	;	;	PUNCT
inlawrev-21198	1012	54	i.r.c	i.r.c	NOUN
inlawrev-21198	1012	55	.	.	PUNCT
inlawrev-21198	1013	1	§	§	PROPN
inlawrev-21198	1013	2	441(g	441(g	PROPN
inlawrev-21198	1013	3	)	)	PUNCT
inlawrev-21198	1013	4	(	(	PUNCT
inlawrev-21198	1013	5	2012	2012	NUM
inlawrev-21198	1013	6	)	)	PUNCT
inlawrev-21198	1013	7	(	(	PUNCT
inlawrev-21198	1013	8	requiring	require	VERB
inlawrev-21198	1013	9	a	a	DET
inlawrev-21198	1013	10	taxpayer	taxpayer	NOUN
inlawrev-21198	1013	11	who	who	PRON
inlawrev-21198	1013	12	does	do	AUX
inlawrev-21198	1013	13	not	not	PART
inlawrev-21198	1013	14	keep	keep	VERB
inlawrev-21198	1013	15	books	book	NOUN
inlawrev-21198	1013	16	or	or	CCONJ
inlawrev-21198	1013	17	have	have	VERB
inlawrev-21198	1013	18	an	an	DET
inlawrev-21198	1013	19	annual	annual	ADJ
inlawrev-21198	1013	20	accounting	accounting	NOUN
inlawrev-21198	1013	21	period	period	NOUN
inlawrev-21198	1013	22	to	to	PART
inlawrev-21198	1013	23	use	use	VERB
inlawrev-21198	1013	24	the	the	DET
inlawrev-21198	1013	25	calendar	calendar	NOUN
inlawrev-21198	1013	26	year	year	NOUN
inlawrev-21198	1013	27	as	as	ADP
inlawrev-21198	1013	28	a	a	DET
inlawrev-21198	1013	29	taxable	taxable	ADJ
inlawrev-21198	1013	30	year	year	NOUN
inlawrev-21198	1013	31	)	)	PUNCT
inlawrev-21198	1013	32	.	.	PUNCT
inlawrev-21198	1014	1	149	149	NUM
inlawrev-21198	1014	2	.	.	PUNCT
inlawrev-21198	1015	1	pub	pub	NOUN
inlawrev-21198	1015	2	.	.	PUNCT
inlawrev-21198	1016	1	l.	l.	PROPN
inlawrev-21198	1016	2	no	no	INTJ
inlawrev-21198	1016	3	.	.	PROPN
inlawrev-21198	1017	1	243	243	NUM
inlawrev-21198	1017	2	-	-	SYM
inlawrev-21198	1017	3	2015	2015	NUM
inlawrev-21198	1017	4	,	,	PUNCT
inlawrev-21198	1017	5	§	§	PROPN
inlawrev-21198	1017	6	10	10	NUM
inlawrev-21198	1017	7	,	,	PUNCT
inlawrev-21198	1017	8	2015	2015	NUM
inlawrev-21198	1017	9	ind	ind	NOUN
inlawrev-21198	1017	10	.	.	PUNCT
inlawrev-21198	1018	1	acts	act	VERB
inlawrev-21198	1018	2	at	at	ADP
inlawrev-21198	1018	3	3850	3850	NUM
inlawrev-21198	1018	4	(	(	PUNCT
inlawrev-21198	1018	5	codified	codify	VERB
inlawrev-21198	1018	6	at	at	ADP
inlawrev-21198	1018	7	ind	ind	PROPN
inlawrev-21198	1018	8	.	.	PUNCT
inlawrev-21198	1019	1	code	code	PROPN
inlawrev-21198	1019	2	§	§	PROPN
inlawrev-21198	1019	3	6	6	NUM
inlawrev-21198	1019	4	-	-	SYM
inlawrev-21198	1019	5	3.6	3.6	NUM
inlawrev-21198	1019	6	-	-	PUNCT
inlawrev-21198	1019	7	83(a	83(a	NUM
inlawrev-21198	1019	8	)	)	PUNCT
inlawrev-21198	1019	9	)	)	PUNCT
inlawrev-21198	1019	10	.	.	PUNCT
inlawrev-21198	1020	1	150	150	NUM
inlawrev-21198	1020	2	.	.	PUNCT
inlawrev-21198	1021	1	i	i	PRON
inlawrev-21198	1021	2	d.	d.	PROPN
inlawrev-21198	1021	3	§	§	PROPN
inlawrev-21198	1021	4	10	10	NUM
inlawrev-21198	1021	5	,	,	PUNCT
inlawrev-21198	1021	6	2015	2015	NUM
inlawrev-21198	1021	7	ind	ind	NOUN
inlawrev-21198	1021	8	.	.	PUNCT
inlawrev-21198	1022	1	acts	act	VERB
inlawrev-21198	1022	2	at	at	ADP
inlawrev-21198	1022	3	3851	3851	NUM
inlawrev-21198	1022	4	(	(	PUNCT
inlawrev-21198	1022	5	codified	codify	VERB
inlawrev-21198	1022	6	at	at	ADP
inlawrev-21198	1022	7	ind	ind	PROPN
inlawrev-21198	1022	8	.	.	PUNCT
inlawrev-21198	1023	1	code	code	PROPN
inlawrev-21198	1023	2	§	§	PROPN
inlawrev-21198	1023	3	6	6	NUM
inlawrev-21198	1023	4	-	-	SYM
inlawrev-21198	1023	5	3.6	3.6	NUM
inlawrev-21198	1023	6	-	-	PUNCT
inlawrev-21198	1023	7	8	8	NUM
inlawrev-21198	1023	8	-	-	PUNCT
inlawrev-21198	1023	9	3(b	3(b	NUM
inlawrev-21198	1023	10	)	)	PUNCT
inlawrev-21198	1023	11	)	)	PUNCT
inlawrev-21198	1023	12	.	.	PUNCT
inlawrev-21198	1024	1	151	151	NUM
inlawrev-21198	1024	2	.	.	PUNCT
inlawrev-21198	1025	1	i	i	PRON
inlawrev-21198	1025	2	d.	d.	PROPN
inlawrev-21198	1025	3	§	§	PROPN
inlawrev-21198	1025	4	10	10	NUM
inlawrev-21198	1025	5	,	,	PUNCT
inlawrev-21198	1025	6	2015	2015	NUM
inlawrev-21198	1025	7	ind	ind	NOUN
inlawrev-21198	1025	8	.	.	PUNCT
inlawrev-21198	1026	1	acts	act	VERB
inlawrev-21198	1026	2	at	at	ADP
inlawrev-21198	1026	3	3805	3805	NUM
inlawrev-21198	1026	4	(	(	PUNCT
inlawrev-21198	1026	5	codified	codify	VERB
inlawrev-21198	1026	6	at	at	ADP
inlawrev-21198	1026	7	ind	ind	PROPN
inlawrev-21198	1026	8	.	.	PUNCT
inlawrev-21198	1027	1	code	code	PROPN
inlawrev-21198	1027	2	§	§	PROPN
inlawrev-21198	1027	3	6	6	NUM
inlawrev-21198	1027	4	-	-	SYM
inlawrev-21198	1027	5	3.6	3.6	NUM
inlawrev-21198	1027	6	-	-	SYM
inlawrev-21198	1027	7	2	2	NUM
inlawrev-21198	1027	8	-	-	PUNCT
inlawrev-21198	1027	9	2	2	NUM
inlawrev-21198	1027	10	)	)	PUNCT
inlawrev-21198	1027	11	.	.	PUNCT
inlawrev-21198	1028	1	152	152	NUM
inlawrev-21198	1028	2	.	.	PUNCT
inlawrev-21198	1029	1	i	i	PRON
inlawrev-21198	1029	2	d.	d.	PROPN
inlawrev-21198	1029	3	§	§	PROPN
inlawrev-21198	1029	4	10	10	NUM
inlawrev-21198	1029	5	,	,	PUNCT
inlawrev-21198	1029	6	2015	2015	NUM
inlawrev-21198	1029	7	ind	ind	NOUN
inlawrev-21198	1029	8	.	.	PUNCT
inlawrev-21198	1030	1	acts	act	VERB
inlawrev-21198	1030	2	at	at	ADP
inlawrev-21198	1030	3	3814	3814	NUM
inlawrev-21198	1030	4	(	(	PUNCT
inlawrev-21198	1030	5	codified	codify	VERB
inlawrev-21198	1030	6	at	at	ADP
inlawrev-21198	1030	7	ind	ind	PROPN
inlawrev-21198	1030	8	.	.	PUNCT
inlawrev-21198	1031	1	code	code	PROPN
inlawrev-21198	1031	2	§	§	PROPN
inlawrev-21198	1031	3	6	6	NUM
inlawrev-21198	1031	4	-	-	SYM
inlawrev-21198	1031	5	3.6	3.6	NUM
inlawrev-21198	1031	6	-	-	SYM
inlawrev-21198	1031	7	5	5	NUM
inlawrev-21198	1031	8	-	-	SYM
inlawrev-21198	1031	9	1	1	NUM
inlawrev-21198	1031	10	)	)	PUNCT
inlawrev-21198	1031	11	.	.	PUNCT
inlawrev-21198	1032	1	153	153	NUM
inlawrev-21198	1032	2	.	.	PUNCT
inlawrev-21198	1033	1	i	i	PRON
inlawrev-21198	1033	2	d.	d.	PROPN
inlawrev-21198	1033	3	§	§	PROPN
inlawrev-21198	1033	4	10	10	NUM
inlawrev-21198	1033	5	,	,	PUNCT
inlawrev-21198	1033	6	2015	2015	NUM
inlawrev-21198	1033	7	ind	ind	NOUN
inlawrev-21198	1033	8	.	.	PUNCT
inlawrev-21198	1034	1	acts	act	VERB
inlawrev-21198	1034	2	at	at	ADP
inlawrev-21198	1034	3	3817	3817	NUM
inlawrev-21198	1034	4	(	(	PUNCT
inlawrev-21198	1034	5	codified	codify	VERB
inlawrev-21198	1034	6	at	at	ADP
inlawrev-21198	1034	7	ind	ind	PROPN
inlawrev-21198	1034	8	.	.	PUNCT
inlawrev-21198	1035	1	code	code	PROPN
inlawrev-21198	1035	2	§	§	PROPN
inlawrev-21198	1035	3	6	6	NUM
inlawrev-21198	1035	4	-	-	SYM
inlawrev-21198	1035	5	3.6	3.6	NUM
inlawrev-21198	1035	6	-	-	PUNCT
inlawrev-21198	1035	7	6	6	NUM
inlawrev-21198	1035	8	-	-	PUNCT
inlawrev-21198	1035	9	1	1	NUM
inlawrev-21198	1035	10	)	)	PUNCT
inlawrev-21198	1035	11	.	.	PUNCT
inlawrev-21198	1036	1	154	154	NUM
inlawrev-21198	1036	2	.	.	PUNCT
inlawrev-21198	1037	1	i	i	PRON
inlawrev-21198	1037	2	d.	d.	PROPN
inlawrev-21198	1037	3	§	§	PROPN
inlawrev-21198	1037	4	10	10	NUM
inlawrev-21198	1037	5	,	,	PUNCT
inlawrev-21198	1037	6	2015	2015	NUM
inlawrev-21198	1037	7	ind	ind	NOUN
inlawrev-21198	1037	8	.	.	PUNCT
inlawrev-21198	1038	1	acts	act	VERB
inlawrev-21198	1038	2	at	at	ADP
inlawrev-21198	1038	3	3828	3828	NUM
inlawrev-21198	1038	4	(	(	PUNCT
inlawrev-21198	1038	5	codified	codify	VERB
inlawrev-21198	1038	6	at	at	ADP
inlawrev-21198	1038	7	ind	ind	PROPN
inlawrev-21198	1038	8	.	.	PUNCT
inlawrev-21198	1039	1	code	code	PROPN
inlawrev-21198	1039	2	§	§	PROPN
inlawrev-21198	1039	3	6	6	NUM
inlawrev-21198	1039	4	-	-	SYM
inlawrev-21198	1039	5	3.6	3.6	NUM
inlawrev-21198	1039	6	-	-	SYM
inlawrev-21198	1039	7	7	7	NUM
inlawrev-21198	1039	8	-	-	SYM
inlawrev-21198	1039	9	1	1	NUM
inlawrev-21198	1039	10	)	)	PUNCT
inlawrev-21198	1039	11	.	.	PUNCT
inlawrev-21198	1040	1	155	155	NUM
inlawrev-21198	1040	2	.	.	PUNCT
inlawrev-21198	1041	1	i	i	PRON
inlawrev-21198	1041	2	d.	d.	PROPN
inlawrev-21198	1041	3	§	§	PROPN
inlawrev-21198	1041	4	10	10	NUM
inlawrev-21198	1041	5	,	,	PUNCT
inlawrev-21198	1041	6	2015	2015	NUM
inlawrev-21198	1041	7	ind	ind	NOUN
inlawrev-21198	1041	8	.	.	PUNCT
inlawrev-21198	1042	1	acts	act	VERB
inlawrev-21198	1042	2	at	at	ADP
inlawrev-21198	1042	3	3815	3815	NUM
inlawrev-21198	1042	4	(	(	PUNCT
inlawrev-21198	1042	5	codified	codify	VERB
inlawrev-21198	1042	6	at	at	ADP
inlawrev-21198	1042	7	ind	ind	PROPN
inlawrev-21198	1042	8	.	.	PUNCT
inlawrev-21198	1043	1	code	code	PROPN
inlawrev-21198	1043	2	§	§	PROPN
inlawrev-21198	1043	3	6	6	NUM
inlawrev-21198	1043	4	-	-	SYM
inlawrev-21198	1043	5	3.6	3.6	NUM
inlawrev-21198	1043	6	-	-	SYM
inlawrev-21198	1043	7	5	5	NUM
inlawrev-21198	1043	8	-	-	NUM
inlawrev-21198	1043	9	6(b	6(b	NUM
inlawrev-21198	1043	10	)	)	PUNCT
inlawrev-21198	1043	11	,	,	PUNCT
inlawrev-21198	1043	12	(	(	PUNCT
inlawrev-21198	1043	13	c	c	NOUN
inlawrev-21198	1043	14	)	)	PUNCT
inlawrev-21198	1043	15	)	)	PUNCT
inlawrev-21198	1043	16	.	.	PUNCT
inlawrev-21198	1044	1	specific	specific	ADJ
inlawrev-21198	1044	2	rules	rule	NOUN
inlawrev-21198	1044	3	explain	explain	VERB
inlawrev-21198	1044	4	the	the	DET
inlawrev-21198	1044	5	options	option	NOUN
inlawrev-21198	1044	6	that	that	PRON
inlawrev-21198	1044	7	the	the	DET
inlawrev-21198	1044	8	adopting	adopt	VERB
inlawrev-21198	1044	9	body	body	NOUN
inlawrev-21198	1044	10	may	may	AUX
inlawrev-21198	1044	11	use	use	VERB
inlawrev-21198	1044	12	to	to	PART
inlawrev-21198	1044	13	allocate	allocate	VERB
inlawrev-21198	1044	14	the	the	DET
inlawrev-21198	1044	15	property	property	NOUN
inlawrev-21198	1044	16	tax	tax	NOUN
inlawrev-21198	1044	17	credit	credit	NOUN
inlawrev-21198	1044	18	among	among	ADP
inlawrev-21198	1044	19	qualifying	qualify	VERB
inlawrev-21198	1044	20	taxpayers	taxpayer	NOUN
inlawrev-21198	1044	21	.	.	PUNCT
inlawrev-21198	1045	1	i	i	PRON
inlawrev-21198	1045	2	d.	d.	PROPN
inlawrev-21198	1045	3	§	§	PROPN
inlawrev-21198	1045	4	10	10	NUM
inlawrev-21198	1045	5	,	,	PUNCT
inlawrev-21198	1045	6	2015	2015	NUM
inlawrev-21198	1045	7	ind	ind	NOUN
inlawrev-21198	1045	8	.	.	PUNCT
inlawrev-21198	1046	1	acts	act	VERB
inlawrev-21198	1046	2	at	at	ADP
inlawrev-21198	1046	3	3815	3815	NUM
inlawrev-21198	1046	4	-	-	SYM
inlawrev-21198	1046	5	17	17	NUM
inlawrev-21198	1046	6	(	(	PUNCT
inlawrev-21198	1046	7	codified	codify	VERB
inlawrev-21198	1046	8	at	at	ADP
inlawrev-21198	1046	9	ind	ind	PROPN
inlawrev-21198	1046	10	.	.	PUNCT
inlawrev-21198	1047	1	code	code	PROPN
inlawrev-21198	1047	2	§	§	PROPN
inlawrev-21198	1047	3	6	6	NUM
inlawrev-21198	1047	4	-	-	SYM
inlawrev-21198	1047	5	3.6	3.6	NUM
inlawrev-21198	1047	6	-	-	SYM
inlawrev-21198	1047	7	5	5	NUM
inlawrev-21198	1047	8	-	-	PUNCT
inlawrev-21198	1047	9	6(d	6(d	NUM
inlawrev-21198	1047	10	)	)	PUNCT
inlawrev-21198	1047	11	to	to	ADP
inlawrev-21198	1047	12	(	(	PUNCT
inlawrev-21198	1047	13	g	g	NOUN
inlawrev-21198	1047	14	)	)	PUNCT
inlawrev-21198	1047	15	)	)	PUNCT
inlawrev-21198	1047	16	.	.	PUNCT
inlawrev-21198	1048	1	156	156	NUM
inlawrev-21198	1048	2	.	.	PUNCT
inlawrev-21198	1049	1	i	i	PRON
inlawrev-21198	1049	2	d.	d.	PROPN
inlawrev-21198	1049	3	§	§	PROPN
inlawrev-21198	1049	4	10	10	NUM
inlawrev-21198	1049	5	,	,	PUNCT
inlawrev-21198	1049	6	2015	2015	NUM
inlawrev-21198	1049	7	ind	ind	NOUN
inlawrev-21198	1049	8	.	.	PUNCT
inlawrev-21198	1050	1	acts	act	VERB
inlawrev-21198	1050	2	at	at	ADP
inlawrev-21198	1050	3	3817	3817	NUM
inlawrev-21198	1050	4	(	(	PUNCT
inlawrev-21198	1050	5	codified	codify	VERB
inlawrev-21198	1050	6	at	at	ADP
inlawrev-21198	1050	7	ind	ind	PROPN
inlawrev-21198	1050	8	.	.	PUNCT
inlawrev-21198	1051	1	code	code	PROPN
inlawrev-21198	1051	2	§	§	PROPN
inlawrev-21198	1051	3	6	6	NUM
inlawrev-21198	1051	4	-	-	SYM
inlawrev-21198	1051	5	3.6	3.6	NUM
inlawrev-21198	1051	6	-	-	PUNCT
inlawrev-21198	1051	7	6	6	NUM
inlawrev-21198	1051	8	-	-	PUNCT
inlawrev-21198	1051	9	2(b	2(b	NUM
inlawrev-21198	1051	10	)	)	PUNCT
inlawrev-21198	1051	11	)	)	PUNCT
inlawrev-21198	1051	12	.	.	PUNCT
inlawrev-21198	1052	1	157	157	NUM
inlawrev-21198	1052	2	.	.	PUNCT
inlawrev-21198	1053	1	i	i	PRON
inlawrev-21198	1053	2	d.	d.	PROPN
inlawrev-21198	1053	3	§	§	PROPN
inlawrev-21198	1053	4	10	10	NUM
inlawrev-21198	1053	5	,	,	PUNCT
inlawrev-21198	1053	6	2015	2015	NUM
inlawrev-21198	1053	7	ind	ind	NOUN
inlawrev-21198	1053	8	.	.	PUNCT
inlawrev-21198	1054	1	acts	act	VERB
inlawrev-21198	1054	2	at	at	ADP
inlawrev-21198	1054	3	3817	3817	NUM
inlawrev-21198	1054	4	(	(	PUNCT
inlawrev-21198	1054	5	codified	codify	VERB
inlawrev-21198	1054	6	at	at	ADP
inlawrev-21198	1054	7	ind	ind	PROPN
inlawrev-21198	1054	8	.	.	PUNCT
inlawrev-21198	1055	1	code	code	PROPN
inlawrev-21198	1055	2	§	§	PROPN
inlawrev-21198	1055	3	6	6	NUM
inlawrev-21198	1055	4	-	-	SYM
inlawrev-21198	1055	5	3.6	3.6	NUM
inlawrev-21198	1055	6	-	-	PUNCT
inlawrev-21198	1055	7	6	6	NUM
inlawrev-21198	1055	8	-	-	PUNCT
inlawrev-21198	1055	9	3(1	3(1	NUM
inlawrev-21198	1055	10	)	)	PUNCT
inlawrev-21198	1055	11	)	)	PUNCT
inlawrev-21198	1055	12	.	.	PUNCT
inlawrev-21198	1056	1	158	158	X
inlawrev-21198	1056	2	.	.	PUNCT
inlawrev-21198	1057	1	i	i	PRON
inlawrev-21198	1057	2	d.	d.	PROPN
inlawrev-21198	1057	3	§	§	PROPN
inlawrev-21198	1057	4	10	10	NUM
inlawrev-21198	1057	5	,	,	PUNCT
inlawrev-21198	1057	6	2015	2015	NUM
inlawrev-21198	1057	7	ind	ind	NOUN
inlawrev-21198	1057	8	.	.	PUNCT
inlawrev-21198	1058	1	acts	act	VERB
inlawrev-21198	1058	2	at	at	ADP
inlawrev-21198	1058	3	3818	3818	NUM
inlawrev-21198	1058	4	(	(	PUNCT
inlawrev-21198	1058	5	codified	codify	VERB
inlawrev-21198	1058	6	at	at	ADP
inlawrev-21198	1058	7	ind	ind	PROPN
inlawrev-21198	1058	8	.	.	PUNCT
inlawrev-21198	1059	1	code	code	PROPN
inlawrev-21198	1059	2	§	§	PROPN
inlawrev-21198	1059	3	6	6	NUM
inlawrev-21198	1059	4	-	-	SYM
inlawrev-21198	1059	5	3.6	3.6	NUM
inlawrev-21198	1059	6	-	-	PUNCT
inlawrev-21198	1059	7	6	6	NUM
inlawrev-21198	1059	8	-	-	PUNCT
inlawrev-21198	1059	9	4	4	NUM
inlawrev-21198	1059	10	)	)	PUNCT
inlawrev-21198	1059	11	.	.	PUNCT
inlawrev-21198	1060	1	the	the	DET
inlawrev-21198	1060	2	new	new	ADJ
inlawrev-21198	1060	3	statute	statute	NOUN
inlawrev-21198	1060	4	contains	contain	VERB
inlawrev-21198	1060	5	extensive	extensive	ADJ
inlawrev-21198	1060	6	definitions	definition	NOUN
inlawrev-21198	1060	7	for	for	ADP
inlawrev-21198	1060	8	“	"	PUNCT
inlawrev-21198	1060	9	public	public	ADJ
inlawrev-21198	1060	10	safety	safety	NOUN
inlawrev-21198	1060	11	”	"	PUNCT
inlawrev-21198	1060	12	and	and	CCONJ
inlawrev-21198	1060	13	“	"	PUNCT
inlawrev-21198	1060	14	economic	economic	ADJ
inlawrev-21198	1060	15	development	development	NOUN
inlawrev-21198	1060	16	project	project	NOUN
inlawrev-21198	1060	17	.	.	PUNCT
inlawrev-21198	1060	18	”	"	PUNCT
inlawrev-21198	1061	1	i	i	PRON
inlawrev-21198	1061	2	d.	d.	PROPN
inlawrev-21198	1061	3	§	§	PROPN
inlawrev-21198	1061	4	10	10	NUM
inlawrev-21198	1061	5	,	,	PUNCT
inlawrev-21198	1061	6	2015	2015	NUM
inlawrev-21198	1061	7	ind	ind	NOUN
inlawrev-21198	1061	8	.	.	PUNCT
inlawrev-21198	1062	1	acts	act	VERB
inlawrev-21198	1062	2	at	at	ADP
inlawrev-21198	1062	3	3806	3806	NUM
inlawrev-21198	1062	4	-	-	SYM
inlawrev-21198	1062	5	08	08	NUM
inlawrev-21198	1062	6	(	(	PUNCT
inlawrev-21198	1062	7	codified	codify	VERB
inlawrev-21198	1062	8	at	at	ADP
inlawrev-21198	1062	9	ind	ind	PROPN
inlawrev-21198	1062	10	.	.	PUNCT
inlawrev-21198	1063	1	code	code	PROPN
inlawrev-21198	1063	2	§	§	PROPN
inlawrev-21198	1063	3	§	§	PROPN
inlawrev-21198	1063	4	6	6	NUM
inlawrev-21198	1063	5	-	-	SYM
inlawrev-21198	1063	6	3.6	3.6	NUM
inlawrev-21198	1063	7	-	-	SYM
inlawrev-21198	1063	8	2	2	NUM
inlawrev-21198	1063	9	-	-	SYM
inlawrev-21198	1063	10	8	8	NUM
inlawrev-21198	1063	11	,	,	PUNCT
inlawrev-21198	1063	12	-14	-14	NUM
inlawrev-21198	1063	13	)	)	PUNCT
inlawrev-21198	1063	14	.	.	PUNCT
inlawrev-21198	1064	1	159	159	NUM
inlawrev-21198	1064	2	.	.	PUNCT
inlawrev-21198	1065	1	i	i	PRON
inlawrev-21198	1065	2	d.	d.	PROPN
inlawrev-21198	1065	3	§	§	PROPN
inlawrev-21198	1065	4	10	10	NUM
inlawrev-21198	1065	5	,	,	PUNCT
inlawrev-21198	1065	6	2015	2015	NUM
inlawrev-21198	1065	7	ind	ind	NOUN
inlawrev-21198	1065	8	.	.	PUNCT
inlawrev-21198	1066	1	acts	act	VERB
inlawrev-21198	1066	2	at	at	ADP
inlawrev-21198	1066	3	3828	3828	NUM
inlawrev-21198	1066	4	(	(	PUNCT
inlawrev-21198	1066	5	codified	codify	VERB
inlawrev-21198	1066	6	at	at	ADP
inlawrev-21198	1066	7	ind	ind	PROPN
inlawrev-21198	1066	8	.	.	PUNCT
inlawrev-21198	1067	1	code	code	PROPN
inlawrev-21198	1067	2	§	§	PROPN
inlawrev-21198	1067	3	6	6	NUM
inlawrev-21198	1067	4	-	-	SYM
inlawrev-21198	1067	5	3.6	3.6	NUM
inlawrev-21198	1067	6	-	-	SYM
inlawrev-21198	1067	7	7	7	NUM
inlawrev-21198	1067	8	-	-	SYM
inlawrev-21198	1067	9	1	1	NUM
inlawrev-21198	1067	10	)	)	PUNCT
inlawrev-21198	1067	11	.	.	PUNCT
inlawrev-21198	1068	1	the	the	DET
inlawrev-21198	1068	2	list	list	NOUN
inlawrev-21198	1068	3	of	of	ADP
inlawrev-21198	1068	4	permissible	permissible	ADJ
inlawrev-21198	1068	5	infrastructure	infrastructure	NOUN
inlawrev-21198	1068	6	investments	investment	NOUN
inlawrev-21198	1068	7	includes	include	VERB
inlawrev-21198	1068	8	criminal	criminal	ADJ
inlawrev-21198	1068	9	justice	justice	NOUN
inlawrev-21198	1068	10	facilities	facility	NOUN
inlawrev-21198	1068	11	,	,	PUNCT
inlawrev-21198	1068	12	county	county	NOUN
inlawrev-21198	1068	13	hospitals	hospital	NOUN
inlawrev-21198	1068	14	,	,	PUNCT
inlawrev-21198	1068	15	and	and	CCONJ
inlawrev-21198	1068	16	public	public	ADJ
inlawrev-21198	1068	17	transportation	transportation	NOUN
inlawrev-21198	1068	18	systems	system	NOUN
inlawrev-21198	1068	19	.	.	PUNCT
inlawrev-21198	1069	1	i	i	PRON
inlawrev-21198	1069	2	d.	d.	PROPN
inlawrev-21198	1069	3	§	§	PROPN
inlawrev-21198	1069	4	10	10	NUM
inlawrev-21198	1069	5	,	,	PUNCT
inlawrev-21198	1069	6	2015	2015	NUM
inlawrev-21198	1069	7	ind	ind	NOUN
inlawrev-21198	1069	8	.	.	PUNCT
inlawrev-21198	1070	1	acts	act	VERB
inlawrev-21198	1070	2	at	at	ADP
inlawrev-21198	1070	3	3828	3828	NUM
inlawrev-21198	1070	4	-	-	SYM
inlawrev-21198	1070	5	29	29	NUM
inlawrev-21198	1070	6	(	(	PUNCT
inlawrev-21198	1070	7	codified	codify	VERB
inlawrev-21198	1070	8	at	at	ADP
inlawrev-21198	1070	9	ind	ind	PROPN
inlawrev-21198	1070	10	.	.	PUNCT
inlawrev-21198	1071	1	code	code	PROPN
inlawrev-21198	1071	2	§	§	PROPN
inlawrev-21198	1071	3	6	6	NUM
inlawrev-21198	1071	4	-	-	SYM
inlawrev-21198	1071	5	3.6	3.6	NUM
inlawrev-21198	1071	6	-	-	PUNCT
inlawrev-21198	1071	7	73(a	73(a	NUM
inlawrev-21198	1071	8	)	)	PUNCT
inlawrev-21198	1071	9	)	)	PUNCT
inlawrev-21198	1071	10	.	.	PUNCT
inlawrev-21198	1072	1	160	160	NUM
inlawrev-21198	1072	2	.	.	PUNCT
inlawrev-21198	1073	1	i	i	PRON
inlawrev-21198	1073	2	d.	d.	PROPN
inlawrev-21198	1073	3	§	§	PROPN
inlawrev-21198	1073	4	10	10	NUM
inlawrev-21198	1073	5	,	,	PUNCT
inlawrev-21198	1073	6	2015	2015	NUM
inlawrev-21198	1073	7	ind	ind	NOUN
inlawrev-21198	1073	8	.	.	PUNCT
inlawrev-21198	1074	1	acts	act	VERB
inlawrev-21198	1074	2	at	at	ADP
inlawrev-21198	1074	3	3828	3828	NUM
inlawrev-21198	1074	4	(	(	PUNCT
inlawrev-21198	1074	5	codified	codify	VERB
inlawrev-21198	1074	6	at	at	ADP
inlawrev-21198	1074	7	ind	ind	PROPN
inlawrev-21198	1074	8	.	.	PUNCT
inlawrev-21198	1075	1	code	code	PROPN
inlawrev-21198	1075	2	§	§	PROPN
inlawrev-21198	1075	3	6	6	NUM
inlawrev-21198	1075	4	-	-	SYM
inlawrev-21198	1075	5	3.6	3.6	NUM
inlawrev-21198	1075	6	-	-	SYM
inlawrev-21198	1075	7	7	7	NUM
inlawrev-21198	1075	8	-	-	SYM
inlawrev-21198	1075	9	2	2	NUM
inlawrev-21198	1075	10	)	)	PUNCT
inlawrev-21198	1075	11	.	.	PUNCT
inlawrev-21198	1076	1	for	for	ADP
inlawrev-21198	1076	2	example	example	NOUN
inlawrev-21198	1076	3	,	,	PUNCT
inlawrev-21198	1076	4	the	the	DET
inlawrev-21198	1076	5	special	special	ADJ
inlawrev-21198	1076	6	purpose	purpose	NOUN
inlawrev-21198	1076	7	rates	rate	NOUN
inlawrev-21198	1076	8	in	in	ADP
inlawrev-21198	1076	9	indiana	indiana	PROPN
inlawrev-21198	1076	10	code	code	PROPN
inlawrev-21198	1076	11	section	section	NOUN
inlawrev-21198	1076	12	6	6	NUM
inlawrev-21198	1076	13	-	-	SYM
inlawrev-21198	1076	14	3.6	3.6	NUM
inlawrev-21198	1076	15	-	-	SYM
inlawrev-21198	1076	16	7	7	NUM
inlawrev-21198	1076	17	-	-	SYM
inlawrev-21198	1076	18	9	9	NUM
inlawrev-21198	1076	19	only	only	ADV
inlawrev-21198	1076	20	apply	apply	VERB
inlawrev-21198	1076	21	to	to	ADP
inlawrev-21198	1076	22	hancock	hancock	PROPN
inlawrev-21198	1076	23	county	county	PROPN
inlawrev-21198	1076	24	,	,	PUNCT
inlawrev-21198	1076	25	i	i	PROPN
inlawrev-21198	1076	26	d.	d.	PROPN
inlawrev-21198	1076	27	§	§	PROPN
inlawrev-21198	1076	28	10	10	NUM
inlawrev-21198	1076	29	,	,	PUNCT
inlawrev-21198	1076	30	2015	2015	NUM
inlawrev-21198	1076	31	ind	ind	NOUN
inlawrev-21198	1076	32	.	.	PUNCT
inlawrev-21198	1077	1	acts	act	VERB
inlawrev-21198	1077	2	at	at	ADP
inlawrev-21198	1077	3	3832	3832	NUM
inlawrev-21198	1077	4	(	(	PUNCT
inlawrev-21198	1077	5	codified	codify	VERB
inlawrev-21198	1077	6	at	at	ADP
inlawrev-21198	1077	7	ind	ind	PROPN
inlawrev-21198	1077	8	.	.	PUNCT
inlawrev-21198	1078	1	code	code	PROPN
inlawrev-21198	1078	2	§	§	PROPN
inlawrev-21198	1078	3	6	6	NUM
inlawrev-21198	1078	4	-	-	SYM
inlawrev-21198	1078	5	3.6	3.6	NUM
inlawrev-21198	1078	6	-	-	SYM
inlawrev-21198	1078	7	7	7	NUM
inlawrev-21198	1078	8	-	-	PUNCT
inlawrev-21198	1078	9	9(a	9(a	NUM
inlawrev-21198	1078	10	)	)	PUNCT
inlawrev-21198	1078	11	)	)	PUNCT
inlawrev-21198	1078	12	,	,	PUNCT
inlawrev-21198	1078	13	and	and	CCONJ
inlawrev-21198	1078	14	those	those	PRON
inlawrev-21198	1078	15	in	in	ADP
inlawrev-21198	1078	16	indiana	indiana	PROPN
inlawrev-21198	1078	17	code	code	PROPN
inlawrev-21198	1078	18	section	section	NOUN
inlawrev-21198	1078	19	2016	2016	NUM
inlawrev-21198	1078	20	]	]	PUNCT
inlawrev-21198	1078	21	taxation	taxation	NOUN
inlawrev-21198	1078	22	1255	1255	NUM
inlawrev-21198	1078	23	the	the	DET
inlawrev-21198	1078	24	new	new	ADJ
inlawrev-21198	1078	25	local	local	ADJ
inlawrev-21198	1078	26	income	income	NOUN
inlawrev-21198	1078	27	tax	tax	NOUN
inlawrev-21198	1078	28	aims	aim	VERB
inlawrev-21198	1078	29	for	for	ADP
inlawrev-21198	1078	30	uniformity	uniformity	NOUN
inlawrev-21198	1078	31	in	in	ADP
inlawrev-21198	1078	32	the	the	DET
inlawrev-21198	1078	33	area	area	NOUN
inlawrev-21198	1078	34	of	of	ADP
inlawrev-21198	1078	35	tax	tax	NOUN
inlawrev-21198	1078	36	administration	administration	NOUN
inlawrev-21198	1078	37	,	,	PUNCT
inlawrev-21198	1078	38	too	too	ADV
inlawrev-21198	1078	39	,	,	PUNCT
inlawrev-21198	1078	40	by	by	ADP
inlawrev-21198	1078	41	incorporating	incorporate	VERB
inlawrev-21198	1078	42	the	the	DET
inlawrev-21198	1078	43	administration	administration	NOUN
inlawrev-21198	1078	44	rules	rule	VERB
inlawrev-21198	1078	45	already	already	ADV
inlawrev-21198	1078	46	in	in	ADP
inlawrev-21198	1078	47	use	use	NOUN
inlawrev-21198	1078	48	under	under	ADP
inlawrev-21198	1078	49	the	the	DET
inlawrev-21198	1078	50	state	state	NOUN
inlawrev-21198	1078	51	income	income	NOUN
inlawrev-21198	1078	52	tax	tax	NOUN
inlawrev-21198	1078	53	.	.	PUNCT
inlawrev-21198	1079	1	some	some	DET
inlawrev-21198	1079	2	tax	tax	NOUN
inlawrev-21198	1079	3	-	-	PUNCT
inlawrev-21198	1079	4	specific	specific	ADJ
inlawrev-21198	1079	5	complexity	complexity	NOUN
inlawrev-21198	1079	6	still	still	ADV
inlawrev-21198	1079	7	survives	survive	VERB
inlawrev-21198	1079	8	,	,	PUNCT
inlawrev-21198	1079	9	though,161	though,161	VERB
inlawrev-21198	1079	10	because	because	SCONJ
inlawrev-21198	1079	11	the	the	DET
inlawrev-21198	1079	12	statute	statute	NOUN
inlawrev-21198	1079	13	allows	allow	VERB
inlawrev-21198	1079	14	the	the	DET
inlawrev-21198	1079	15	adopting	adopt	VERB
inlawrev-21198	1079	16	body	body	NOUN
inlawrev-21198	1079	17	to	to	PART
inlawrev-21198	1079	18	change	change	VERB
inlawrev-21198	1079	19	the	the	DET
inlawrev-21198	1079	20	applicable	applicable	ADJ
inlawrev-21198	1079	21	taxes	taxis	NOUN
inlawrev-21198	1079	22	and	and	CCONJ
inlawrev-21198	1079	23	tax	tax	NOUN
inlawrev-21198	1079	24	rates	rate	NOUN
inlawrev-21198	1079	25	throughout	throughout	ADP
inlawrev-21198	1079	26	the	the	DET
inlawrev-21198	1079	27	year	year	NOUN
inlawrev-21198	1079	28	.	.	PUNCT
inlawrev-21198	1080	1	for	for	ADP
inlawrev-21198	1080	2	that	that	DET
inlawrev-21198	1080	3	reason	reason	NOUN
inlawrev-21198	1080	4	,	,	PUNCT
inlawrev-21198	1080	5	special	special	ADJ
inlawrev-21198	1080	6	rules	rule	NOUN
inlawrev-21198	1080	7	for	for	ADP
inlawrev-21198	1080	8	calculating162	calculating162	PROPN
inlawrev-21198	1080	9	annual	annual	ADJ
inlawrev-21198	1080	10	tax	tax	NOUN
inlawrev-21198	1080	11	liabilities	liability	NOUN
inlawrev-21198	1080	12	using	use	VERB
inlawrev-21198	1080	13	different	different	ADJ
inlawrev-21198	1080	14	mixes	mix	NOUN
inlawrev-21198	1080	15	of	of	ADP
inlawrev-21198	1080	16	taxes	taxis	NOUN
inlawrev-21198	1080	17	and	and	CCONJ
inlawrev-21198	1080	18	tax	tax	NOUN
inlawrev-21198	1080	19	rates	rate	NOUN
inlawrev-21198	1080	20	are	be	AUX
inlawrev-21198	1080	21	provided.163	provided.163	PROPN
inlawrev-21198	1080	22	the	the	DET
inlawrev-21198	1080	23	statute	statute	NOUN
inlawrev-21198	1080	24	also	also	ADV
inlawrev-21198	1080	25	supplements	supplement	VERB
inlawrev-21198	1080	26	the	the	DET
inlawrev-21198	1080	27	imported	import	VERB
inlawrev-21198	1080	28	rules	rule	NOUN
inlawrev-21198	1080	29	with	with	ADP
inlawrev-21198	1080	30	a	a	DET
inlawrev-21198	1080	31	local	local	ADJ
inlawrev-21198	1080	32	income	income	NOUN
inlawrev-21198	1080	33	tax	tax	NOUN
inlawrev-21198	1080	34	-	-	PUNCT
inlawrev-21198	1080	35	specific	specific	ADJ
inlawrev-21198	1080	36	employer	employer	NOUN
inlawrev-21198	1080	37	withholding	withholding	NOUN
inlawrev-21198	1080	38	reporting	reporting	NOUN
inlawrev-21198	1080	39	requirement	requirement	NOUN
inlawrev-21198	1080	40	,	,	PUNCT
inlawrev-21198	1080	41	tax	tax	NOUN
inlawrev-21198	1080	42	credits	credit	NOUN
inlawrev-21198	1080	43	for	for	ADP
inlawrev-21198	1080	44	individuals	individual	NOUN
inlawrev-21198	1080	45	who164	who164	NOUN
inlawrev-21198	1080	46	must	must	AUX
inlawrev-21198	1080	47	pay	pay	VERB
inlawrev-21198	1080	48	local	local	ADJ
inlawrev-21198	1080	49	income	income	NOUN
inlawrev-21198	1080	50	taxes	taxis	NOUN
inlawrev-21198	1080	51	to	to	ADP
inlawrev-21198	1080	52	a	a	DET
inlawrev-21198	1080	53	municipality	municipality	NOUN
inlawrev-21198	1080	54	located	locate	VERB
inlawrev-21198	1080	55	outside	outside	ADP
inlawrev-21198	1080	56	of	of	ADP
inlawrev-21198	1080	57	indiana	indiana	PROPN
inlawrev-21198	1080	58	on	on	ADP
inlawrev-21198	1080	59	income	income	NOUN
inlawrev-21198	1080	60	that	that	PRON
inlawrev-21198	1080	61	is	be	AUX
inlawrev-21198	1080	62	subject	subject	ADJ
inlawrev-21198	1080	63	to	to	ADP
inlawrev-21198	1080	64	indiana	indiana	PROPN
inlawrev-21198	1080	65	’s	’s	PROPN
inlawrev-21198	1080	66	income	income	NOUN
inlawrev-21198	1080	67	tax	tax	NOUN
inlawrev-21198	1080	68	,	,	PUNCT
inlawrev-21198	1080	69	and	and	CCONJ
inlawrev-21198	1080	70	tax	tax	NOUN
inlawrev-21198	1080	71	credits	credit	NOUN
inlawrev-21198	1080	72	for	for	ADP
inlawrev-21198	1080	73	certain165	certain165	PROPN
inlawrev-21198	1080	74	elderly	elderly	ADJ
inlawrev-21198	1080	75	and	and	CCONJ
inlawrev-21198	1080	76	disabled	disabled	ADJ
inlawrev-21198	1080	77	individuals.166	individuals.166	ADJ
inlawrev-21198	1080	78	f.	f.	PROPN
inlawrev-21198	1080	79	taxation	taxation	NOUN
inlawrev-21198	1080	80	of	of	ADP
inlawrev-21198	1080	81	financial	financial	ADJ
inlawrev-21198	1080	82	institutions	institution	NOUN
inlawrev-21198	1080	83	after	after	ADP
inlawrev-21198	1080	84	several	several	ADJ
inlawrev-21198	1080	85	years	year	NOUN
inlawrev-21198	1080	86	of	of	ADP
inlawrev-21198	1080	87	reducing	reduce	VERB
inlawrev-21198	1080	88	the	the	DET
inlawrev-21198	1080	89	tax	tax	NOUN
inlawrev-21198	1080	90	rates	rate	NOUN
inlawrev-21198	1080	91	that	that	PRON
inlawrev-21198	1080	92	apply	apply	VERB
inlawrev-21198	1080	93	to	to	ADP
inlawrev-21198	1080	94	corporations	corporation	NOUN
inlawrev-21198	1080	95	doing	do	VERB
inlawrev-21198	1080	96	business	business	NOUN
inlawrev-21198	1080	97	as	as	ADP
inlawrev-21198	1080	98	a	a	DET
inlawrev-21198	1080	99	financial	financial	ADJ
inlawrev-21198	1080	100	institutions	institution	NOUN
inlawrev-21198	1080	101	in	in	ADP
inlawrev-21198	1080	102	indiana	indiana	PROPN
inlawrev-21198	1080	103	,	,	PUNCT
inlawrev-21198	1080	104	the	the	DET
inlawrev-21198	1080	105	ga	ga	PROPN
inlawrev-21198	1080	106	largely	largely	ADV
inlawrev-21198	1080	107	left	leave	VERB
inlawrev-21198	1080	108	this	this	PRON
inlawrev-21198	1080	109	area167	area167	PROPN
inlawrev-21198	1080	110	untouched	untouched	ADJ
inlawrev-21198	1080	111	in	in	ADP
inlawrev-21198	1080	112	2015	2015	NUM
inlawrev-21198	1080	113	.	.	PUNCT
inlawrev-21198	1081	1	the	the	DET
inlawrev-21198	1081	2	only	only	ADJ
inlawrev-21198	1081	3	two	two	NUM
inlawrev-21198	1081	4	changes	change	NOUN
inlawrev-21198	1081	5	made	make	VERB
inlawrev-21198	1081	6	parallel	parallel	ADJ
inlawrev-21198	1081	7	revisions	revision	NOUN
inlawrev-21198	1081	8	to	to	ADP
inlawrev-21198	1081	9	the	the	DET
inlawrev-21198	1081	10	state	state	NOUN
inlawrev-21198	1081	11	incom	incom	PROPN
inlawrev-21198	1081	12	e	e	PROPN
inlawrev-21198	1081	13	tax	tax	NOUN
inlawrev-21198	1081	14	.	.	PUNCT
inlawrev-21198	1082	1	first	first	ADV
inlawrev-21198	1082	2	,	,	PUNCT
inlawrev-21198	1082	3	the	the	DET
inlawrev-21198	1082	4	ga	ga	PROPN
inlawrev-21198	1082	5	updated	update	VERB
inlawrev-21198	1082	6	the	the	DET
inlawrev-21198	1082	7	“	"	PUNCT
inlawrev-21198	1082	8	adjusted	adjusted	ADJ
inlawrev-21198	1082	9	gross	gross	ADJ
inlawrev-21198	1082	10	income	income	NOUN
inlawrev-21198	1082	11	”	"	PUNCT
inlawrev-21198	1082	12	definition	definition	NOUN
inlawrev-21198	1082	13	in	in	ADP
inlawrev-21198	1082	14	the	the	DET
inlawrev-21198	1082	15	financial	financial	ADJ
inlawrev-21198	1082	16	institutions	institution	NOUN
inlawrev-21198	1082	17	tax	tax	NOUN
inlawrev-21198	1082	18	calculation	calculation	NOUN
inlawrev-21198	1082	19	to	to	PART
inlawrev-21198	1082	20	align	align	VERB
inlawrev-21198	1082	21	with	with	ADP
inlawrev-21198	1082	22	the	the	DET
inlawrev-21198	1082	23	revised	revise	VERB
inlawrev-21198	1082	24	taxable	taxable	ADJ
inlawrev-21198	1082	25	income	income	NOUN
inlawrev-21198	1082	26	definition	definition	NOUN
inlawrev-21198	1082	27	applied	apply	VERB
inlawrev-21198	1082	28	to	to	ADP
inlawrev-21198	1082	29	corporations	corporation	NOUN
inlawrev-21198	1082	30	for	for	ADP
inlawrev-21198	1082	31	state	state	NOUN
inlawrev-21198	1082	32	income	income	NOUN
inlawrev-21198	1082	33	tax	tax	NOUN
inlawrev-21198	1082	34	purposes	purpose	NOUN
inlawrev-21198	1082	35	.	.	PUNCT
inlawrev-21198	1083	1	second	second	ADJ
inlawrev-21198	1083	2	,	,	PUNCT
inlawrev-21198	1083	3	the168	the168	PROPN
inlawrev-21198	1083	4	ga	ga	PROPN
inlawrev-21198	1083	5	extended	extend	VERB
inlawrev-21198	1083	6	the	the	DET
inlawrev-21198	1083	7	time	time	NOUN
inlawrev-21198	1083	8	period	period	NOUN
inlawrev-21198	1083	9	for	for	ADP
inlawrev-21198	1083	10	notifying	notify	VERB
inlawrev-21198	1083	11	the	the	DET
inlawrev-21198	1083	12	dor	dor	NOUN
inlawrev-21198	1083	13	of	of	ADP
inlawrev-21198	1083	14	an	an	DET
inlawrev-21198	1083	15	alteration	alteration	NOUN
inlawrev-21198	1083	16	or	or	CCONJ
inlawrev-21198	1083	17	modification	modification	NOUN
inlawrev-21198	1083	18	of	of	ADP
inlawrev-21198	1083	19	that	that	DET
inlawrev-21198	1083	20	taxpayer	taxpayer	NOUN
inlawrev-21198	1083	21	’s	’s	PART
inlawrev-21198	1083	22	federal	federal	ADJ
inlawrev-21198	1083	23	income	income	NOUN
inlawrev-21198	1083	24	tax	tax	NOUN
inlawrev-21198	1083	25	return	return	NOUN
inlawrev-21198	1083	26	from	from	ADP
inlawrev-21198	1083	27	120	120	NUM
inlawrev-21198	1083	28	days	day	NOUN
inlawrev-21198	1083	29	to	to	ADP
inlawrev-21198	1083	30	180	180	NUM
inlawrev-21198	1083	31	days	day	NOUN
inlawrev-21198	1083	32	and	and	CCONJ
inlawrev-21198	1083	33	ordered	order	VERB
inlawrev-21198	1083	34	taxpayers	taxpayer	NOUN
inlawrev-21198	1083	35	to	to	PART
inlawrev-21198	1083	36	file	file	VERB
inlawrev-21198	1083	37	an	an	DET
inlawrev-21198	1083	38	amended	amend	VERB
inlawrev-21198	1083	39	financial	financial	ADJ
inlawrev-21198	1083	40	institutions	institution	NOUN
inlawrev-21198	1083	41	tax	tax	NOUN
inlawrev-21198	1083	42	return	return	NOUN
inlawrev-21198	1083	43	within	within	ADP
inlawrev-21198	1083	44	that	that	DET
inlawrev-21198	1083	45	180	180	NUM
inlawrev-21198	1083	46	-	-	PUNCT
inlawrev-21198	1083	47	day	day	NOUN
inlawrev-21198	1083	48	period	period	NOUN
inlawrev-21198	1083	49	any	any	DET
inlawrev-21198	1083	50	time	time	NOUN
inlawrev-21198	1083	51	a	a	DET
inlawrev-21198	1083	52	“	"	PUNCT
inlawrev-21198	1083	53	modification	modification	NOUN
inlawrev-21198	1083	54	or	or	CCONJ
inlawrev-21198	1083	55	alternation	alternation	NOUN
inlawrev-21198	1083	56	results	result	NOUN
inlawrev-21198	1083	57	in	in	ADP
inlawrev-21198	1083	58	a	a	DET
inlawrev-21198	1083	59	change	change	NOUN
inlawrev-21198	1083	60	in	in	ADP
inlawrev-21198	1083	61	the	the	DET
inlawrev-21198	1083	62	taxpayer	taxpayer	NOUN
inlawrev-21198	1083	63	’s	’s	PART
inlawrev-21198	1083	64	federal	federal	ADJ
inlawrev-21198	1083	65	adjusted	adjust	VERB
inlawrev-21198	1083	66	gross	gross	ADJ
inlawrev-21198	1083	67	income	income	NOUN
inlawrev-21198	1083	68	or	or	CCONJ
inlawrev-21198	1083	69	income	income	NOUN
inlawrev-21198	1083	70	within	within	ADP
inlawrev-21198	1083	71	indiana	indiana	PROPN
inlawrev-21198	1083	72	.	.	PUNCT
inlawrev-21198	1083	73	”	"	PUNCT
inlawrev-21198	1084	1	the	the	DET
inlawrev-21198	1084	2	updated	update	VERB
inlawrev-21198	1084	3	statute	statute	NOUN
inlawrev-21198	1084	4	also	also	ADV
inlawrev-21198	1084	5	included	include	VERB
inlawrev-21198	1084	6	a	a	DET
inlawrev-21198	1084	7	list	list	NOUN
inlawrev-21198	1084	8	of	of	ADP
inlawrev-21198	1084	9	“	"	PUNCT
inlawrev-21198	1084	10	modification	modification	NOUN
inlawrev-21198	1084	11	or	or	CCONJ
inlawrev-21198	1084	12	alteration”169	alteration”169	NOUN
inlawrev-21198	1084	13	6	6	NUM
inlawrev-21198	1084	14	-	-	SYM
inlawrev-21198	1084	15	3.6	3.6	NUM
inlawrev-21198	1084	16	-	-	SYM
inlawrev-21198	1084	17	7	7	NUM
inlawrev-21198	1084	18	-	-	SYM
inlawrev-21198	1084	19	24	24	NUM
inlawrev-21198	1084	20	only	only	ADV
inlawrev-21198	1084	21	apply	apply	VERB
inlawrev-21198	1084	22	to	to	ADP
inlawrev-21198	1084	23	counties	county	NOUN
inlawrev-21198	1084	24	that	that	PRON
inlawrev-21198	1084	25	are	be	AUX
inlawrev-21198	1084	26	“	"	PUNCT
inlawrev-21198	1084	27	member[s	member[s	PROPN
inlawrev-21198	1084	28	]	]	PUNCT
inlawrev-21198	1084	29	of	of	ADP
inlawrev-21198	1084	30	a	a	DET
inlawrev-21198	1084	31	regional	regional	ADJ
inlawrev-21198	1084	32	development	development	NOUN
inlawrev-21198	1084	33	authority	authority	NOUN
inlawrev-21198	1084	34	under	under	ADP
inlawrev-21198	1084	35	ic	ic	PROPN
inlawrev-21198	1084	36	36	36	NUM
inlawrev-21198	1084	37	-	-	SYM
inlawrev-21198	1084	38	7.6	7.6	NUM
inlawrev-21198	1084	39	.	.	PUNCT
inlawrev-21198	1084	40	”	"	PUNCT
inlawrev-21198	1085	1	i	i	PRON
inlawrev-21198	1085	2	d.	d.	PROPN
inlawrev-21198	1085	3	§	§	PROPN
inlawrev-21198	1085	4	10	10	NUM
inlawrev-21198	1085	5	,	,	PUNCT
inlawrev-21198	1085	6	2015	2015	NUM
inlawrev-21198	1085	7	ind	ind	NOUN
inlawrev-21198	1085	8	.	.	PUNCT
inlawrev-21198	1086	1	acts	act	VERB
inlawrev-21198	1086	2	at	at	ADP
inlawrev-21198	1086	3	3846	3846	NUM
inlawrev-21198	1086	4	(	(	PUNCT
inlawrev-21198	1086	5	codified	codify	VERB
inlawrev-21198	1086	6	at	at	ADP
inlawrev-21198	1086	7	ind	ind	PROPN
inlawrev-21198	1086	8	.	.	PUNCT
inlawrev-21198	1087	1	code	code	PROPN
inlawrev-21198	1087	2	§	§	PROPN
inlawrev-21198	1087	3	6	6	NUM
inlawrev-21198	1087	4	-	-	SYM
inlawrev-21198	1087	5	3.6	3.6	NUM
inlawrev-21198	1087	6	-	-	SYM
inlawrev-21198	1087	7	7	7	NUM
inlawrev-21198	1087	8	-	-	NUM
inlawrev-21198	1087	9	24(a	24(a	NUM
inlawrev-21198	1087	10	)	)	PUNCT
inlawrev-21198	1087	11	)	)	PUNCT
inlawrev-21198	1087	12	.	.	PUNCT
inlawrev-21198	1088	1	161	161	NUM
inlawrev-21198	1088	2	.	.	PUNCT
inlawrev-21198	1089	1	see	see	VERB
inlawrev-21198	1089	2	i	i	PRON
inlawrev-21198	1089	3	d.	d.	PROPN
inlawrev-21198	1089	4	§	§	PROPN
inlawrev-21198	1089	5	10	10	NUM
inlawrev-21198	1089	6	,	,	PUNCT
inlawrev-21198	1089	7	2015	2015	NUM
inlawrev-21198	1089	8	ind	ind	NOUN
inlawrev-21198	1089	9	.	.	PUNCT
inlawrev-21198	1090	1	acts	act	VERB
inlawrev-21198	1090	2	at	at	ADP
inlawrev-21198	1090	3	3851	3851	NUM
inlawrev-21198	1090	4	-	-	SYM
inlawrev-21198	1090	5	52	52	NUM
inlawrev-21198	1090	6	(	(	PUNCT
inlawrev-21198	1090	7	codified	codify	VERB
inlawrev-21198	1090	8	at	at	ADP
inlawrev-21198	1090	9	ind	ind	PROPN
inlawrev-21198	1090	10	.	.	PUNCT
inlawrev-21198	1091	1	code	code	PROPN
inlawrev-21198	1091	2	§	§	PROPN
inlawrev-21198	1091	3	6	6	NUM
inlawrev-21198	1091	4	-	-	SYM
inlawrev-21198	1091	5	3.6	3.6	NUM
inlawrev-21198	1091	6	-	-	PUNCT
inlawrev-21198	1091	7	8	8	NUM
inlawrev-21198	1091	8	-	-	PUNCT
inlawrev-21198	1091	9	5(a	5(a	NUM
inlawrev-21198	1091	10	)	)	PUNCT
inlawrev-21198	1091	11	and	and	CCONJ
inlawrev-21198	1091	12	incorporating	incorporate	VERB
inlawrev-21198	1091	13	the	the	DET
inlawrev-21198	1091	14	relevant	relevant	ADJ
inlawrev-21198	1091	15	rules	rule	NOUN
inlawrev-21198	1091	16	for	for	ADP
inlawrev-21198	1091	17	filing	filing	NOUN
inlawrev-21198	1091	18	returns	return	NOUN
inlawrev-21198	1091	19	,	,	PUNCT
inlawrev-21198	1091	20	remittances	remittance	NOUN
inlawrev-21198	1091	21	,	,	PUNCT
inlawrev-21198	1091	22	and	and	CCONJ
inlawrev-21198	1091	23	penalties	penalty	NOUN
inlawrev-21198	1091	24	and	and	CCONJ
inlawrev-21198	1091	25	interest	interest	NOUN
inlawrev-21198	1091	26	)	)	PUNCT
inlawrev-21198	1091	27	.	.	PUNCT
inlawrev-21198	1092	1	162	162	NUM
inlawrev-21198	1092	2	.	.	PUNCT
inlawrev-21198	1093	1	see	see	VERB
inlawrev-21198	1093	2	supra	supra	PROPN
inlawrev-21198	1093	3	note	note	PROPN
inlawrev-21198	1093	4	146	146	NUM
inlawrev-21198	1093	5	and	and	CCONJ
inlawrev-21198	1093	6	the	the	DET
inlawrev-21198	1093	7	accompanying	accompany	VERB
inlawrev-21198	1093	8	text	text	NOUN
inlawrev-21198	1093	9	(	(	PUNCT
inlawrev-21198	1093	10	identifying	identify	VERB
inlawrev-21198	1093	11	the	the	DET
inlawrev-21198	1093	12	relevant	relevant	ADJ
inlawrev-21198	1093	13	statutory	statutory	ADJ
inlawrev-21198	1093	14	provisions	provision	NOUN
inlawrev-21198	1093	15	and	and	CCONJ
inlawrev-21198	1093	16	providing	provide	VERB
inlawrev-21198	1093	17	one	one	NUM
inlawrev-21198	1093	18	example	example	NOUN
inlawrev-21198	1093	19	of	of	ADP
inlawrev-21198	1093	20	a	a	DET
inlawrev-21198	1093	21	mid	mid	ADJ
inlawrev-21198	1093	22	-	-	ADJ
inlawrev-21198	1093	23	year	year	NOUN
inlawrev-21198	1093	24	rate	rate	NOUN
inlawrev-21198	1093	25	change	change	NOUN
inlawrev-21198	1093	26	)	)	PUNCT
inlawrev-21198	1093	27	.	.	PUNCT
inlawrev-21198	1094	1	163	163	NUM
inlawrev-21198	1094	2	.	.	PUNCT
inlawrev-21198	1095	1	pub	pub	NOUN
inlawrev-21198	1095	2	.	.	PUNCT
inlawrev-21198	1096	1	l.	l.	PROPN
inlawrev-21198	1096	2	no	no	INTJ
inlawrev-21198	1096	3	.	.	PROPN
inlawrev-21198	1097	1	243	243	NUM
inlawrev-21198	1097	2	-	-	SYM
inlawrev-21198	1097	3	2015	2015	NUM
inlawrev-21198	1097	4	,	,	PUNCT
inlawrev-21198	1097	5	§	§	PROPN
inlawrev-21198	1097	6	10	10	NUM
inlawrev-21198	1097	7	,	,	PUNCT
inlawrev-21198	1097	8	2015	2015	NUM
inlawrev-21198	1097	9	ind	ind	NOUN
inlawrev-21198	1097	10	.	.	PUNCT
inlawrev-21198	1098	1	acts	act	VERB
inlawrev-21198	1098	2	at	at	ADP
inlawrev-21198	1098	3	3850	3850	NUM
inlawrev-21198	1098	4	(	(	PUNCT
inlawrev-21198	1098	5	codified	codify	VERB
inlawrev-21198	1098	6	at	at	ADP
inlawrev-21198	1098	7	ind	ind	PROPN
inlawrev-21198	1098	8	.	.	PUNCT
inlawrev-21198	1099	1	code	code	PROPN
inlawrev-21198	1099	2	§	§	PROPN
inlawrev-21198	1099	3	6	6	NUM
inlawrev-21198	1099	4	-	-	SYM
inlawrev-21198	1099	5	3.6	3.6	NUM
inlawrev-21198	1099	6	-	-	PUNCT
inlawrev-21198	1099	7	8	8	NUM
inlawrev-21198	1099	8	-	-	SYM
inlawrev-21198	1099	9	1	1	NUM
inlawrev-21198	1099	10	,	,	PUNCT
inlawrev-21198	1099	11	-2	-2	NUM
inlawrev-21198	1099	12	)	)	PUNCT
inlawrev-21198	1099	13	.	.	PUNCT
inlawrev-21198	1100	1	164	164	NUM
inlawrev-21198	1100	2	.	.	PUNCT
inlawrev-21198	1101	1	i	i	PRON
inlawrev-21198	1101	2	d.	d.	PROPN
inlawrev-21198	1101	3	§	§	PROPN
inlawrev-21198	1101	4	10	10	NUM
inlawrev-21198	1101	5	,	,	PUNCT
inlawrev-21198	1101	6	2015	2015	NUM
inlawrev-21198	1101	7	ind	ind	NOUN
inlawrev-21198	1101	8	.	.	PUNCT
inlawrev-21198	1102	1	acts	act	VERB
inlawrev-21198	1102	2	at	at	ADP
inlawrev-21198	1102	3	3852	3852	NUM
inlawrev-21198	1102	4	(	(	PUNCT
inlawrev-21198	1102	5	codified	codify	VERB
inlawrev-21198	1102	6	at	at	ADP
inlawrev-21198	1102	7	ind	ind	PROPN
inlawrev-21198	1102	8	.	.	PUNCT
inlawrev-21198	1103	1	code	code	PROPN
inlawrev-21198	1103	2	§	§	PROPN
inlawrev-21198	1103	3	6	6	NUM
inlawrev-21198	1103	4	-	-	SYM
inlawrev-21198	1103	5	3.6	3.6	NUM
inlawrev-21198	1103	6	-	-	PUNCT
inlawrev-21198	1103	7	8	8	NUM
inlawrev-21198	1103	8	-	-	PUNCT
inlawrev-21198	1103	9	5(c	5(c	NUM
inlawrev-21198	1103	10	)	)	PUNCT
inlawrev-21198	1103	11	)	)	PUNCT
inlawrev-21198	1103	12	.	.	PUNCT
inlawrev-21198	1104	1	165	165	NUM
inlawrev-21198	1104	2	.	.	PUNCT
inlawrev-21198	1105	1	i	i	PRON
inlawrev-21198	1105	2	d.	d.	PROPN
inlawrev-21198	1105	3	§	§	PROPN
inlawrev-21198	1105	4	10	10	NUM
inlawrev-21198	1105	5	,	,	PUNCT
inlawrev-21198	1105	6	2015	2015	NUM
inlawrev-21198	1105	7	ind	ind	NOUN
inlawrev-21198	1105	8	.	.	PUNCT
inlawrev-21198	1106	1	acts	act	VERB
inlawrev-21198	1106	2	at	at	ADP
inlawrev-21198	1106	3	3852	3852	NUM
inlawrev-21198	1106	4	-	-	SYM
inlawrev-21198	1106	5	53	53	NUM
inlawrev-21198	1106	6	(	(	PUNCT
inlawrev-21198	1106	7	codified	codify	VERB
inlawrev-21198	1106	8	at	at	ADP
inlawrev-21198	1106	9	ind	ind	PROPN
inlawrev-21198	1106	10	.	.	PUNCT
inlawrev-21198	1107	1	code	code	PROPN
inlawrev-21198	1107	2	§	§	PROPN
inlawrev-21198	1107	3	6	6	NUM
inlawrev-21198	1107	4	-	-	SYM
inlawrev-21198	1107	5	3.6	3.6	NUM
inlawrev-21198	1107	6	-	-	PUNCT
inlawrev-21198	1107	7	8	8	NUM
inlawrev-21198	1107	8	-	-	SYM
inlawrev-21198	1107	9	6	6	NUM
inlawrev-21198	1107	10	)	)	PUNCT
inlawrev-21198	1107	11	.	.	PUNCT
inlawrev-21198	1108	1	166	166	NUM
inlawrev-21198	1108	2	.	.	PUNCT
inlawrev-21198	1109	1	i	i	PRON
inlawrev-21198	1109	2	d.	d.	PROPN
inlawrev-21198	1109	3	§	§	PROPN
inlawrev-21198	1109	4	10	10	NUM
inlawrev-21198	1109	5	,	,	PUNCT
inlawrev-21198	1109	6	2015	2015	NUM
inlawrev-21198	1109	7	ind	ind	NOUN
inlawrev-21198	1109	8	.	.	PUNCT
inlawrev-21198	1110	1	acts	act	VERB
inlawrev-21198	1110	2	at	at	ADP
inlawrev-21198	1110	3	3853	3853	NUM
inlawrev-21198	1110	4	(	(	PUNCT
inlawrev-21198	1110	5	codified	codify	VERB
inlawrev-21198	1110	6	at	at	ADP
inlawrev-21198	1110	7	ind	ind	PROPN
inlawrev-21198	1110	8	.	.	PUNCT
inlawrev-21198	1111	1	code	code	PROPN
inlawrev-21198	1111	2	§	§	PROPN
inlawrev-21198	1111	3	6	6	NUM
inlawrev-21198	1111	4	-	-	SYM
inlawrev-21198	1111	5	3.6	3.6	NUM
inlawrev-21198	1111	6	-	-	PUNCT
inlawrev-21198	1111	7	8	8	NUM
inlawrev-21198	1111	8	-	-	PUNCT
inlawrev-21198	1111	9	8)	8)	NUM
inlawrev-21198	1111	10	.	.	PUNCT
inlawrev-21198	1112	1	as	as	ADP
inlawrev-21198	1112	2	with	with	ADP
inlawrev-21198	1112	3	the	the	DET
inlawrev-21198	1112	4	nowrepealed	nowrepeale	VERB
inlawrev-21198	1112	5	cagit	cagit	ADJ
inlawrev-21198	1112	6	,	,	PUNCT
inlawrev-21198	1112	7	coit	coit	NOUN
inlawrev-21198	1112	8	,	,	PUNCT
inlawrev-21198	1112	9	and	and	CCONJ
inlawrev-21198	1112	10	cedit	cedit	NOUN
inlawrev-21198	1112	11	tax	tax	NOUN
inlawrev-21198	1112	12	credits	credit	NOUN
inlawrev-21198	1112	13	for	for	ADP
inlawrev-21198	1112	14	the	the	DET
inlawrev-21198	1112	15	elderly	elderly	ADJ
inlawrev-21198	1112	16	and	and	CCONJ
inlawrev-21198	1112	17	disabled	disabled	ADJ
inlawrev-21198	1112	18	,	,	PUNCT
inlawrev-21198	1112	19	see	see	VERB
inlawrev-21198	1112	20	supra	supra	PROPN
inlawrev-21198	1112	21	note	note	PROPN
inlawrev-21198	1112	22	139	139	NUM
inlawrev-21198	1112	23	,	,	PUNCT
inlawrev-21198	1112	24	this	this	DET
inlawrev-21198	1112	25	new	new	ADJ
inlawrev-21198	1112	26	tax	tax	NOUN
inlawrev-21198	1112	27	credit	credit	NOUN
inlawrev-21198	1112	28	incorporates	incorporate	VERB
inlawrev-21198	1112	29	its	its	PRON
inlawrev-21198	1112	30	qualification	qualification	NOUN
inlawrev-21198	1112	31	requirements	requirement	NOUN
inlawrev-21198	1112	32	from	from	ADP
inlawrev-21198	1112	33	irc	irc	PROPN
inlawrev-21198	1112	34	§	§	PROPN
inlawrev-21198	1112	35	22	22	NUM
inlawrev-21198	1112	36	.	.	PUNCT
inlawrev-21198	1113	1	pub	pub	NOUN
inlawrev-21198	1113	2	.	.	PUNCT
inlawrev-21198	1114	1	l.	l.	PROPN
inlawrev-21198	1114	2	no	no	PROPN
inlawrev-21198	1114	3	.	.	PROPN
inlawrev-21198	1114	4	2432015	2432015	NUM
inlawrev-21198	1114	5	,	,	PUNCT
inlawrev-21198	1114	6	§	§	PROPN
inlawrev-21198	1114	7	10	10	NUM
inlawrev-21198	1114	8	,	,	PUNCT
inlawrev-21198	1114	9	2015	2015	NUM
inlawrev-21198	1114	10	ind	ind	NOUN
inlawrev-21198	1114	11	.	.	PUNCT
inlawrev-21198	1115	1	acts	act	VERB
inlawrev-21198	1115	2	at	at	ADP
inlawrev-21198	1115	3	3853	3853	NUM
inlawrev-21198	1115	4	(	(	PUNCT
inlawrev-21198	1115	5	codified	codify	VERB
inlawrev-21198	1115	6	at	at	ADP
inlawrev-21198	1115	7	ind	ind	PROPN
inlawrev-21198	1115	8	.	.	PUNCT
inlawrev-21198	1116	1	code	code	PROPN
inlawrev-21198	1116	2	§	§	PROPN
inlawrev-21198	1116	3	6	6	NUM
inlawrev-21198	1116	4	-	-	SYM
inlawrev-21198	1116	5	3.6	3.6	NUM
inlawrev-21198	1116	6	-	-	PUNCT
inlawrev-21198	1116	7	8	8	NUM
inlawrev-21198	1116	8	-	-	NUM
inlawrev-21198	1116	9	8(a	8(a	NUM
inlawrev-21198	1116	10	)	)	PUNCT
inlawrev-21198	1116	11	)	)	PUNCT
inlawrev-21198	1116	12	.	.	PUNCT
inlawrev-21198	1117	1	167	167	NUM
inlawrev-21198	1117	2	.	.	PUNCT
inlawrev-21198	1118	1	jegen	jegen	PROPN
inlawrev-21198	1118	2	et	et	PROPN
inlawrev-21198	1118	3	al	al	PROPN
inlawrev-21198	1118	4	.	.	PROPN
inlawrev-21198	1118	5	,	,	PUNCT
inlawrev-21198	1118	6	supra	supra	PROPN
inlawrev-21198	1118	7	note	note	PROPN
inlawrev-21198	1118	8	27	27	NUM
inlawrev-21198	1118	9	,	,	PUNCT
inlawrev-21198	1118	10	at	at	ADP
inlawrev-21198	1118	11	1469	1469	NUM
inlawrev-21198	1118	12	-	-	SYM
inlawrev-21198	1118	13	70	70	NUM
inlawrev-21198	1118	14	.	.	PUNCT
inlawrev-21198	1119	1	168	168	NUM
inlawrev-21198	1119	2	.	.	PUNCT
inlawrev-21198	1120	1	pub	pub	NOUN
inlawrev-21198	1120	2	.	.	PUNCT
inlawrev-21198	1121	1	l.	l.	PROPN
inlawrev-21198	1121	2	no	no	INTJ
inlawrev-21198	1121	3	.	.	PROPN
inlawrev-21198	1122	1	250	250	NUM
inlawrev-21198	1122	2	-	-	SYM
inlawrev-21198	1122	3	2015	2015	NUM
inlawrev-21198	1122	4	,	,	PUNCT
inlawrev-21198	1122	5	§	§	PROPN
inlawrev-21198	1122	6	42	42	NUM
inlawrev-21198	1122	7	,	,	PUNCT
inlawrev-21198	1122	8	2015	2015	NUM
inlawrev-21198	1122	9	ind	ind	NOUN
inlawrev-21198	1122	10	.	.	PUNCT
inlawrev-21198	1123	1	acts	act	VERB
inlawrev-21198	1123	2	4053	4053	NUM
inlawrev-21198	1123	3	,	,	PUNCT
inlawrev-21198	1123	4	4113	4113	NUM
inlawrev-21198	1123	5	-	-	SYM
inlawrev-21198	1123	6	17	17	NUM
inlawrev-21198	1123	7	(	(	PUNCT
inlawrev-21198	1123	8	amending	amend	VERB
inlawrev-21198	1123	9	ind	ind	NOUN
inlawrev-21198	1123	10	.	.	PUNCT
inlawrev-21198	1124	1	code	code	PROPN
inlawrev-21198	1124	2	§	§	PROPN
inlawrev-21198	1124	3	6	6	NUM
inlawrev-21198	1124	4	-	-	SYM
inlawrev-21198	1124	5	5.51	5.51	NUM
inlawrev-21198	1124	6	-	-	PUNCT
inlawrev-21198	1124	7	2	2	NUM
inlawrev-21198	1124	8	)	)	PUNCT
inlawrev-21198	1124	9	;	;	PUNCT
inlawrev-21198	1124	10	see	see	VERB
inlawrev-21198	1124	11	supra	supra	PROPN
inlawrev-21198	1124	12	notes	note	VERB
inlawrev-21198	1124	13	93	93	NUM
inlawrev-21198	1124	14	-	-	SYM
inlawrev-21198	1124	15	95	95	NUM
inlawrev-21198	1124	16	and	and	CCONJ
inlawrev-21198	1124	17	the	the	DET
inlawrev-21198	1124	18	accompanying	accompany	VERB
inlawrev-21198	1124	19	text	text	NOUN
inlawrev-21198	1124	20	(	(	PUNCT
inlawrev-21198	1124	21	conforming	conform	VERB
inlawrev-21198	1124	22	the	the	DET
inlawrev-21198	1124	23	income	income	NOUN
inlawrev-21198	1124	24	tax	tax	NOUN
inlawrev-21198	1124	25	’s	’s	PART
inlawrev-21198	1124	26	taxable	taxable	ADJ
inlawrev-21198	1124	27	income	income	NOUN
inlawrev-21198	1124	28	definition	definition	NOUN
inlawrev-21198	1124	29	for	for	ADP
inlawrev-21198	1124	30	corporations	corporation	NOUN
inlawrev-21198	1124	31	to	to	ADP
inlawrev-21198	1124	32	the	the	DET
inlawrev-21198	1124	33	one	one	NOUN
inlawrev-21198	1124	34	used	use	VERB
inlawrev-21198	1124	35	in	in	ADP
inlawrev-21198	1124	36	the	the	DET
inlawrev-21198	1124	37	irc	irc	NOUN
inlawrev-21198	1124	38	)	)	PUNCT
inlawrev-21198	1124	39	.	.	PUNCT
inlawrev-21198	1125	1	169	169	NUM
inlawrev-21198	1125	2	.	.	PUNCT
inlawrev-21198	1126	1	pub	pub	NOUN
inlawrev-21198	1126	2	.	.	PUNCT
inlawrev-21198	1127	1	l.	l.	PROPN
inlawrev-21198	1127	2	no	no	INTJ
inlawrev-21198	1127	3	.	.	PROPN
inlawrev-21198	1128	1	242	242	NUM
inlawrev-21198	1128	2	-	-	SYM
inlawrev-21198	1128	3	2015	2015	NUM
inlawrev-21198	1128	4	,	,	PUNCT
inlawrev-21198	1128	5	§	§	PROPN
inlawrev-21198	1128	6	32	32	NUM
inlawrev-21198	1128	7	,	,	PUNCT
inlawrev-21198	1128	8	2015	2015	NUM
inlawrev-21198	1128	9	ind	ind	NOUN
inlawrev-21198	1128	10	.	.	PUNCT
inlawrev-21198	1129	1	acts	act	VERB
inlawrev-21198	1129	2	3704	3704	NUM
inlawrev-21198	1129	3	,	,	PUNCT
inlawrev-21198	1129	4	3757	3757	NUM
inlawrev-21198	1129	5	-	-	SYM
inlawrev-21198	1129	6	58	58	NUM
inlawrev-21198	1129	7	(	(	PUNCT
inlawrev-21198	1129	8	amending	amend	VERB
inlawrev-21198	1129	9	ind	ind	NOUN
inlawrev-21198	1129	10	.	.	PUNCT
inlawrev-21198	1130	1	code	code	PROPN
inlawrev-21198	1130	2	§	§	PROPN
inlawrev-21198	1130	3	6	6	NUM
inlawrev-21198	1130	4	-	-	SYM
inlawrev-21198	1130	5	5.51256	5.51256	NUM
inlawrev-21198	1130	6	indiana	indiana	NOUN
inlawrev-21198	1130	7	law	law	NOUN
inlawrev-21198	1130	8	review	review	NOUN
inlawrev-21198	1131	1	[	[	X
inlawrev-21198	1131	2	vol	vol	NOUN
inlawrev-21198	1131	3	.	.	PUNCT
inlawrev-21198	1132	1	49:1235	49:1235	NUM
inlawrev-21198	1132	2	events	event	NOUN
inlawrev-21198	1132	3	that	that	PRON
inlawrev-21198	1132	4	mirrored	mirror	VERB
inlawrev-21198	1132	5	the	the	DET
inlawrev-21198	1132	6	comparable	comparable	ADJ
inlawrev-21198	1132	7	list	list	NOUN
inlawrev-21198	1132	8	added	add	VERB
inlawrev-21198	1132	9	for	for	ADP
inlawrev-21198	1132	10	state	state	NOUN
inlawrev-21198	1132	11	income	income	NOUN
inlawrev-21198	1132	12	tax	tax	NOUN
inlawrev-21198	1132	13	returns.170	returns.170	PROPN
inlawrev-21198	1132	14	g.	g.	PROPN
inlawrev-21198	1132	15	excise	excise	NOUN
inlawrev-21198	1132	16	taxes	taxis	NOUN
inlawrev-21198	1132	17	and	and	CCONJ
inlawrev-21198	1132	18	other	other	ADJ
inlawrev-21198	1132	19	m	m	PROPN
inlawrev-21198	1132	20	iscellaneous	iscellaneous	ADJ
inlawrev-21198	1132	21	taxes	taxis	NOUN
inlawrev-21198	1132	22	for	for	ADP
inlawrev-21198	1132	23	excise	excise	NOUN
inlawrev-21198	1132	24	taxes	taxis	NOUN
inlawrev-21198	1132	25	,	,	PUNCT
inlawrev-21198	1132	26	2015	2015	NUM
inlawrev-21198	1132	27	was	be	AUX
inlawrev-21198	1132	28	a	a	DET
inlawrev-21198	1132	29	year	year	NOUN
inlawrev-21198	1132	30	to	to	PART
inlawrev-21198	1132	31	recover	recover	VERB
inlawrev-21198	1132	32	from	from	ADP
inlawrev-21198	1132	33	a	a	DET
inlawrev-21198	1132	34	multi	multi	ADJ
inlawrev-21198	1132	35	-	-	ADJ
inlawrev-21198	1132	36	year	year	ADJ
inlawrev-21198	1132	37	spate	spate	NOUN
inlawrev-21198	1132	38	of	of	ADP
inlawrev-21198	1132	39	activity	activity	NOUN
inlawrev-21198	1132	40	directed	direct	VERB
inlawrev-21198	1132	41	primarily	primarily	ADV
inlawrev-21198	1132	42	at	at	ADP
inlawrev-21198	1132	43	motor	motor	NOUN
inlawrev-21198	1132	44	vehicles	vehicle	NOUN
inlawrev-21198	1132	45	and	and	CCONJ
inlawrev-21198	1132	46	fuel	fuel	NOUN
inlawrev-21198	1132	47	.	.	PUNCT
inlawrev-21198	1133	1	as	as	ADP
inlawrev-21198	1133	2	a	a	DET
inlawrev-21198	1133	3	result	result	NOUN
inlawrev-21198	1133	4	,	,	PUNCT
inlawrev-21198	1133	5	most	most	ADJ
inlawrev-21198	1133	6	of	of	ADP
inlawrev-21198	1133	7	the171	the171	PROPN
inlawrev-21198	1133	8	legislative	legislative	ADJ
inlawrev-21198	1133	9	activity	activity	NOUN
inlawrev-21198	1133	10	was	be	AUX
inlawrev-21198	1133	11	modest	modest	ADJ
inlawrev-21198	1133	12	in	in	ADP
inlawrev-21198	1133	13	nature	nature	NOUN
inlawrev-21198	1133	14	.	.	PUNCT
inlawrev-21198	1134	1	for	for	ADP
inlawrev-21198	1134	2	example	example	NOUN
inlawrev-21198	1134	3	,	,	PUNCT
inlawrev-21198	1134	4	under	under	ADP
inlawrev-21198	1134	5	the	the	DET
inlawrev-21198	1134	6	aircraft	aircraft	NOUN
inlawrev-21198	1134	7	license	license	NOUN
inlawrev-21198	1134	8	excise	excise	NOUN
inlawrev-21198	1134	9	tax	tax	NOUN
inlawrev-21198	1134	10	the	the	DET
inlawrev-21198	1134	11	ga	ga	PROPN
inlawrev-21198	1134	12	shifted	shift	VERB
inlawrev-21198	1134	13	the	the	DET
inlawrev-21198	1134	14	regular	regular	ADJ
inlawrev-21198	1134	15	annual	annual	ADJ
inlawrev-21198	1134	16	registration	registration	NOUN
inlawrev-21198	1134	17	date	date	NOUN
inlawrev-21198	1134	18	from	from	ADP
inlawrev-21198	1134	19	the	the	DET
inlawrev-21198	1134	20	end	end	NOUN
inlawrev-21198	1134	21	of	of	ADP
inlawrev-21198	1134	22	february	february	NOUN
inlawrev-21198	1134	23	to	to	ADP
inlawrev-21198	1134	24	the	the	DET
inlawrev-21198	1134	25	end	end	NOUN
inlawrev-21198	1134	26	of	of	ADP
inlawrev-21198	1134	27	december	december	PROPN
inlawrev-21198	1134	28	and	and	CCONJ
inlawrev-21198	1134	29	transformed	transform	VERB
inlawrev-21198	1134	30	the	the	DET
inlawrev-21198	1134	31	dealer	dealer	NOUN
inlawrev-21198	1134	32	’s	’s	PART
inlawrev-21198	1134	33	inventory172	inventory172	PROPN
inlawrev-21198	1134	34	exception	exception	NOUN
inlawrev-21198	1134	35	from	from	ADP
inlawrev-21198	1134	36	a	a	DET
inlawrev-21198	1134	37	lifetime	lifetime	NOUN
inlawrev-21198	1134	38	test	test	NOUN
inlawrev-21198	1134	39	that	that	PRON
inlawrev-21198	1134	40	could	could	AUX
inlawrev-21198	1134	41	not	not	PART
inlawrev-21198	1134	42	extend	extend	VERB
inlawrev-21198	1134	43	beyond	beyond	ADP
inlawrev-21198	1134	44	eighteen	eighteen	NUM
inlawrev-21198	1134	45	months	month	NOUN
inlawrev-21198	1134	46	to	to	ADP
inlawrev-21198	1134	47	an	an	DET
inlawrev-21198	1134	48	annual	annual	ADJ
inlawrev-21198	1134	49	test	test	NOUN
inlawrev-21198	1134	50	that	that	PRON
inlawrev-21198	1134	51	turns	turn	VERB
inlawrev-21198	1134	52	on	on	ADP
inlawrev-21198	1134	53	whether	whether	SCONJ
inlawrev-21198	1134	54	the	the	DET
inlawrev-21198	1134	55	airplane	airplane	NOUN
inlawrev-21198	1134	56	is	be	AUX
inlawrev-21198	1134	57	in	in	ADP
inlawrev-21198	1134	58	service	service	NOUN
inlawrev-21198	1134	59	for	for	ADP
inlawrev-21198	1134	60	less	less	ADJ
inlawrev-21198	1134	61	than	than	ADP
inlawrev-21198	1134	62	fifty	fifty	NUM
inlawrev-21198	1134	63	hours	hour	NOUN
inlawrev-21198	1134	64	during	during	ADP
inlawrev-21198	1134	65	the	the	DET
inlawrev-21198	1134	66	relevant	relevant	ADJ
inlawrev-21198	1134	67	year	year	NOUN
inlawrev-21198	1134	68	.	.	PUNCT
inlawrev-21198	1135	1	w	w	PROPN
inlawrev-21198	1135	2	ith	ith	PROPN
inlawrev-21198	1135	3	respect	respect	NOUN
inlawrev-21198	1135	4	to	to	PART
inlawrev-21198	1135	5	excise	excise	VERB
inlawrev-21198	1135	6	taxes	taxis	NOUN
inlawrev-21198	1135	7	on	on	ADP
inlawrev-21198	1135	8	vehicles	vehicle	NOUN
inlawrev-21198	1135	9	,	,	PUNCT
inlawrev-21198	1135	10	the	the	DET
inlawrev-21198	1135	11	ga173	ga173	PROPN
inlawrev-21198	1135	12	(	(	PUNCT
inlawrev-21198	1135	13	1	1	X
inlawrev-21198	1135	14	)	)	PUNCT
inlawrev-21198	1135	15	created	create	VERB
inlawrev-21198	1135	16	a	a	DET
inlawrev-21198	1135	17	$	$	SYM
inlawrev-21198	1135	18	30	30	NUM
inlawrev-21198	1135	19	annual	annual	ADJ
inlawrev-21198	1135	20	excise	excise	NOUN
inlawrev-21198	1135	21	tax	tax	NOUN
inlawrev-21198	1135	22	on	on	ADP
inlawrev-21198	1135	23	mini	mini	NOUN
inlawrev-21198	1135	24	-	-	NOUN
inlawrev-21198	1135	25	trucks	truck	NOUN
inlawrev-21198	1135	26	,	,	PUNCT
inlawrev-21198	1135	27	due	due	ADJ
inlawrev-21198	1135	28	at	at	ADP
inlawrev-21198	1135	29	registration	registration	NOUN
inlawrev-21198	1135	30	;	;	PUNCT
inlawrev-21198	1135	31	(	(	PUNCT
inlawrev-21198	1135	32	2)174	2)174	NUM
inlawrev-21198	1135	33	adjusted	adjust	VERB
inlawrev-21198	1135	34	the	the	DET
inlawrev-21198	1135	35	duration	duration	NOUN
inlawrev-21198	1135	36	of	of	ADP
inlawrev-21198	1135	37	the	the	DET
inlawrev-21198	1135	38	“	"	PUNCT
inlawrev-21198	1135	39	first	first	ADJ
inlawrev-21198	1135	40	year	year	NOUN
inlawrev-21198	1135	41	of	of	ADP
inlawrev-21198	1135	42	manufacture	manufacture	NOUN
inlawrev-21198	1135	43	”	"	PUNCT
inlawrev-21198	1135	44	for	for	ADP
inlawrev-21198	1135	45	motorcycles	motorcycle	NOUN
inlawrev-21198	1135	46	to	to	ADP
inlawrev-21198	1135	47	the	the	DET
inlawrev-21198	1135	48	end	end	NOUN
inlawrev-21198	1135	49	of	of	ADP
inlawrev-21198	1135	50	the	the	DET
inlawrev-21198	1135	51	calendar	calendar	NOUN
inlawrev-21198	1135	52	year	year	NOUN
inlawrev-21198	1135	53	following	follow	VERB
inlawrev-21198	1135	54	the	the	DET
inlawrev-21198	1135	55	year	year	NOUN
inlawrev-21198	1135	56	the	the	DET
inlawrev-21198	1135	57	motorcycle	motorcycle	NOUN
inlawrev-21198	1135	58	was	be	AUX
inlawrev-21198	1135	59	first	first	ADV
inlawrev-21198	1135	60	offered	offer	VERB
inlawrev-21198	1135	61	for	for	ADP
inlawrev-21198	1135	62	sale,175	sale,175	PROPN
inlawrev-21198	1135	63	and	and	CCONJ
inlawrev-21198	1135	64	for	for	ADP
inlawrev-21198	1135	65	recreational	recreational	ADJ
inlawrev-21198	1135	66	vehicles	vehicle	NOUN
inlawrev-21198	1135	67	and	and	CCONJ
inlawrev-21198	1135	68	truck	truck	NOUN
inlawrev-21198	1135	69	campers	camper	NOUN
inlawrev-21198	1135	70	to	to	ADP
inlawrev-21198	1135	71	the	the	DET
inlawrev-21198	1135	72	end	end	NOUN
inlawrev-21198	1135	73	of	of	ADP
inlawrev-21198	1135	74	the	the	DET
inlawrev-21198	1135	75	calendar	calendar	NOUN
inlawrev-21198	1135	76	year	year	NOUN
inlawrev-21198	1135	77	first	first	ADV
inlawrev-21198	1135	78	offered	offer	VERB
inlawrev-21198	1135	79	for	for	ADP
inlawrev-21198	1135	80	sale	sale	NOUN
inlawrev-21198	1135	81	;	;	PUNCT
inlawrev-21198	1135	82	and	and	CCONJ
inlawrev-21198	1135	83	(	(	PUNCT
inlawrev-21198	1135	84	3	3	X
inlawrev-21198	1135	85	)	)	PUNCT
inlawrev-21198	1135	86	limited	limit	VERB
inlawrev-21198	1135	87	the	the	DET
inlawrev-21198	1135	88	situations	situation	NOUN
inlawrev-21198	1135	89	where	where	SCONJ
inlawrev-21198	1135	90	the	the	DET
inlawrev-21198	1135	91	first	first	ADJ
inlawrev-21198	1135	92	-	-	PUNCT
inlawrev-21198	1135	93	time176	time176	NOUN
inlawrev-21198	1135	94	registration	registration	NOUN
inlawrev-21198	1135	95	of	of	ADP
inlawrev-21198	1135	96	a	a	DET
inlawrev-21198	1135	97	motor	motor	NOUN
inlawrev-21198	1135	98	vehicle	vehicle	NOUN
inlawrev-21198	1135	99	,	,	PUNCT
inlawrev-21198	1135	100	recreational	recreational	ADJ
inlawrev-21198	1135	101	vehicle	vehicle	NOUN
inlawrev-21198	1135	102	,	,	PUNCT
inlawrev-21198	1135	103	or	or	CCONJ
inlawrev-21198	1135	104	truck	truck	NOUN
inlawrev-21198	1135	105	camper	camper	PROPN
inlawrev-21198	1135	106	automatically	automatically	ADV
inlawrev-21198	1135	107	requires	require	VERB
inlawrev-21198	1135	108	its	its	PRON
inlawrev-21198	1135	109	owner	owner	NOUN
inlawrev-21198	1135	110	to	to	PART
inlawrev-21198	1135	111	pay	pay	VERB
inlawrev-21198	1135	112	the	the	DET
inlawrev-21198	1135	113	renewal	renewal	NOUN
inlawrev-21198	1135	114	fee	fee	NOUN
inlawrev-21198	1135	115	and	and	CCONJ
inlawrev-21198	1135	116	excise	excise	NOUN
inlawrev-21198	1135	117	tax	tax	NOUN
inlawrev-21198	1135	118	for	for	ADP
inlawrev-21198	1135	119	the	the	DET
inlawrev-21198	1135	120	first	first	ADJ
inlawrev-21198	1135	121	full	full	ADJ
inlawrev-21198	1135	122	annual	annual	ADJ
inlawrev-21198	1135	123	registration	registration	NOUN
inlawrev-21198	1135	124	year	year	NOUN
inlawrev-21198	1135	125	to	to	ADP
inlawrev-21198	1135	126	those	those	PRON
inlawrev-21198	1135	127	where	where	SCONJ
inlawrev-21198	1135	128	that	that	DET
inlawrev-21198	1135	129	year	year	NOUN
inlawrev-21198	1135	130	does	do	AUX
inlawrev-21198	1135	131	not	not	PART
inlawrev-21198	1135	132	extend	extend	VERB
inlawrev-21198	1135	133	beyond	beyond	ADP
inlawrev-21198	1135	134	the	the	DET
inlawrev-21198	1135	135	end	end	NOUN
inlawrev-21198	1135	136	of	of	ADP
inlawrev-21198	1135	137	the	the	DET
inlawrev-21198	1135	138	next	next	ADJ
inlawrev-21198	1135	139	calendar	calendar	NOUN
inlawrev-21198	1135	140	year.177	year.177	PROPN
inlawrev-21198	1135	141	excise	excise	NOUN
inlawrev-21198	1135	142	taxes	taxis	NOUN
inlawrev-21198	1135	143	on	on	ADP
inlawrev-21198	1135	144	food	food	NOUN
inlawrev-21198	1135	145	and	and	CCONJ
inlawrev-21198	1135	146	beverages	beverage	NOUN
inlawrev-21198	1135	147	also	also	ADV
inlawrev-21198	1135	148	received	receive	VERB
inlawrev-21198	1135	149	some	some	DET
inlawrev-21198	1135	150	attention	attention	NOUN
inlawrev-21198	1135	151	during	during	ADP
inlawrev-21198	1135	152	2015	2015	NUM
inlawrev-21198	1135	153	,	,	PUNCT
inlawrev-21198	1135	154	and	and	CCONJ
inlawrev-21198	1135	155	they	they	PRON
inlawrev-21198	1135	156	are	be	AUX
inlawrev-21198	1135	157	likely	likely	ADJ
inlawrev-21198	1135	158	to	to	PART
inlawrev-21198	1135	159	receive	receive	VERB
inlawrev-21198	1135	160	more	more	ADJ
inlawrev-21198	1135	161	in	in	ADP
inlawrev-21198	1135	162	the	the	DET
inlawrev-21198	1135	163	future	future	NOUN
inlawrev-21198	1135	164	as	as	SCONJ
inlawrev-21198	1135	165	the	the	DET
inlawrev-21198	1135	166	ga	ga	PROPN
inlawrev-21198	1135	167	considers	consider	VERB
inlawrev-21198	1135	168	whether	whether	SCONJ
inlawrev-21198	1135	169	to	to	PART
inlawrev-21198	1135	170	6	6	NUM
inlawrev-21198	1135	171	-	-	SYM
inlawrev-21198	1135	172	6	6	NUM
inlawrev-21198	1135	173	)	)	PUNCT
inlawrev-21198	1135	174	.	.	PUNCT
inlawrev-21198	1136	1	in	in	ADP
inlawrev-21198	1136	2	conjunction	conjunction	NOUN
inlawrev-21198	1136	3	with	with	ADP
inlawrev-21198	1136	4	this	this	DET
inlawrev-21198	1136	5	change	change	NOUN
inlawrev-21198	1136	6	,	,	PUNCT
inlawrev-21198	1136	7	the	the	DET
inlawrev-21198	1136	8	ga	ga	PROPN
inlawrev-21198	1136	9	gave	give	VERB
inlawrev-21198	1136	10	the	the	DET
inlawrev-21198	1136	11	dor	dor	PROPN
inlawrev-21198	1136	12	and	and	CCONJ
inlawrev-21198	1136	13	taxpayers	taxpayer	NOUN
inlawrev-21198	1136	14	six	six	NUM
inlawrev-21198	1136	15	months	month	NOUN
inlawrev-21198	1136	16	to	to	PART
inlawrev-21198	1136	17	assess	assess	VERB
inlawrev-21198	1136	18	additional	additional	ADJ
inlawrev-21198	1136	19	taxes	taxis	NOUN
inlawrev-21198	1136	20	or	or	CCONJ
inlawrev-21198	1136	21	request	request	VERB
inlawrev-21198	1136	22	a	a	DET
inlawrev-21198	1136	23	refund	refund	NOUN
inlawrev-21198	1136	24	after	after	SCONJ
inlawrev-21198	1136	25	a	a	DET
inlawrev-21198	1136	26	taxpayer	taxpayer	NOUN
inlawrev-21198	1136	27	’s	’s	PART
inlawrev-21198	1136	28	federal	federal	ADJ
inlawrev-21198	1136	29	income	income	NOUN
inlawrev-21198	1136	30	tax	tax	NOUN
inlawrev-21198	1136	31	return	return	NOUN
inlawrev-21198	1136	32	was	be	AUX
inlawrev-21198	1136	33	modified	modify	VERB
inlawrev-21198	1136	34	.	.	PUNCT
inlawrev-21198	1137	1	see	see	VERB
inlawrev-21198	1137	2	supra	supra	PROPN
inlawrev-21198	1137	3	note	note	PROPN
inlawrev-21198	1137	4	119	119	NUM
inlawrev-21198	1137	5	(	(	PUNCT
inlawrev-21198	1137	6	describing	describe	VERB
inlawrev-21198	1137	7	these	these	DET
inlawrev-21198	1137	8	changes	change	NOUN
inlawrev-21198	1137	9	in	in	ADP
inlawrev-21198	1137	10	more	more	ADJ
inlawrev-21198	1137	11	detail	detail	NOUN
inlawrev-21198	1137	12	)	)	PUNCT
inlawrev-21198	1137	13	.	.	PUNCT
inlawrev-21198	1138	1	170	170	NUM
inlawrev-21198	1138	2	.	.	PUNCT
inlawrev-21198	1139	1	pub	pub	NOUN
inlawrev-21198	1139	2	.	.	PUNCT
inlawrev-21198	1140	1	l.	l.	PROPN
inlawrev-21198	1140	2	no	no	INTJ
inlawrev-21198	1140	3	.	.	PROPN
inlawrev-21198	1141	1	242	242	NUM
inlawrev-21198	1141	2	-	-	SYM
inlawrev-21198	1141	3	2015	2015	NUM
inlawrev-21198	1141	4	,	,	PUNCT
inlawrev-21198	1141	5	§	§	PROPN
inlawrev-21198	1141	6	32	32	NUM
inlawrev-21198	1141	7	,	,	PUNCT
inlawrev-21198	1141	8	2015	2015	NUM
inlawrev-21198	1141	9	ind	ind	NOUN
inlawrev-21198	1141	10	.	.	PUNCT
inlawrev-21198	1142	1	acts	act	VERB
inlawrev-21198	1142	2	at	at	ADP
inlawrev-21198	1142	3	3757	3757	NUM
inlawrev-21198	1142	4	(	(	PUNCT
inlawrev-21198	1142	5	amending	amend	VERB
inlawrev-21198	1142	6	ind	ind	NOUN
inlawrev-21198	1142	7	.	.	PUNCT
inlawrev-21198	1143	1	code	code	PROPN
inlawrev-21198	1143	2	§	§	PROPN
inlawrev-21198	1143	3	6	6	NUM
inlawrev-21198	1143	4	-	-	SYM
inlawrev-21198	1143	5	5.5	5.5	NUM
inlawrev-21198	1143	6	-	-	PUNCT
inlawrev-21198	1143	7	6	6	NUM
inlawrev-21198	1143	8	-	-	PUNCT
inlawrev-21198	1143	9	6	6	NUM
inlawrev-21198	1143	10	)	)	PUNCT
inlawrev-21198	1144	1	;	;	PUNCT
inlawrev-21198	1144	2	see	see	VERB
inlawrev-21198	1144	3	supra	supra	PROPN
inlawrev-21198	1144	4	notes	note	VERB
inlawrev-21198	1144	5	118	118	NUM
inlawrev-21198	1144	6	-	-	SYM
inlawrev-21198	1144	7	19	19	NUM
inlawrev-21198	1144	8	and	and	CCONJ
inlawrev-21198	1144	9	the	the	DET
inlawrev-21198	1144	10	accompanying	accompany	VERB
inlawrev-21198	1144	11	text	text	NOUN
inlawrev-21198	1144	12	(	(	PUNCT
inlawrev-21198	1144	13	identifying	identify	VERB
inlawrev-21198	1144	14	the	the	DET
inlawrev-21198	1144	15	events	event	NOUN
inlawrev-21198	1144	16	that	that	PRON
inlawrev-21198	1144	17	are	be	AUX
inlawrev-21198	1144	18	“	"	PUNCT
inlawrev-21198	1144	19	modifications	modification	NOUN
inlawrev-21198	1144	20	or	or	CCONJ
inlawrev-21198	1144	21	alterations	alteration	NOUN
inlawrev-21198	1144	22	”	"	PUNCT
inlawrev-21198	1144	23	for	for	ADP
inlawrev-21198	1144	24	state	state	NOUN
inlawrev-21198	1144	25	income	income	NOUN
inlawrev-21198	1144	26	tax	tax	NOUN
inlawrev-21198	1144	27	purposes	purpose	NOUN
inlawrev-21198	1144	28	)	)	PUNCT
inlawrev-21198	1144	29	.	.	PUNCT
inlawrev-21198	1145	1	171	171	X
inlawrev-21198	1145	2	.	.	PUNCT
inlawrev-21198	1146	1	see	see	VERB
inlawrev-21198	1146	2	,	,	PUNCT
inlawrev-21198	1146	3	e.g.	e.g.	ADV
inlawrev-21198	1146	4	,	,	PUNCT
inlawrev-21198	1146	5	jegen	jegen	PROPN
inlawrev-21198	1146	6	et	et	PROPN
inlawrev-21198	1146	7	al	al	PROPN
inlawrev-21198	1146	8	.	.	PROPN
inlawrev-21198	1146	9	,	,	PUNCT
inlawrev-21198	1146	10	supra	supra	PROPN
inlawrev-21198	1146	11	note	note	PROPN
inlawrev-21198	1146	12	93	93	NUM
inlawrev-21198	1146	13	,	,	PUNCT
inlawrev-21198	1146	14	at	at	ADP
inlawrev-21198	1146	15	1187	1187	NUM
inlawrev-21198	1146	16	-	-	SYM
inlawrev-21198	1146	17	89	89	NUM
inlawrev-21198	1146	18	(	(	PUNCT
inlawrev-21198	1146	19	summarizing	summarize	VERB
inlawrev-21198	1146	20	the	the	DET
inlawrev-21198	1146	21	numerous	numerous	ADJ
inlawrev-21198	1146	22	changes	change	NOUN
inlawrev-21198	1146	23	on	on	ADP
inlawrev-21198	1146	24	the	the	DET
inlawrev-21198	1146	25	motor	motor	NOUN
inlawrev-21198	1146	26	vehicle	vehicle	NOUN
inlawrev-21198	1146	27	and	and	CCONJ
inlawrev-21198	1146	28	fuel	fuel	NOUN
inlawrev-21198	1146	29	front	front	NOUN
inlawrev-21198	1146	30	in	in	ADP
inlawrev-21198	1146	31	that	that	DET
inlawrev-21198	1146	32	year	year	NOUN
inlawrev-21198	1146	33	)	)	PUNCT
inlawrev-21198	1146	34	.	.	PUNCT
inlawrev-21198	1147	1	172	172	X
inlawrev-21198	1147	2	.	.	PUNCT
inlawrev-21198	1148	1	pub	pub	NOUN
inlawrev-21198	1148	2	.	.	PUNCT
inlawrev-21198	1149	1	l.	l.	PROPN
inlawrev-21198	1149	2	no	no	INTJ
inlawrev-21198	1149	3	.	.	PROPN
inlawrev-21198	1150	1	245	245	NUM
inlawrev-21198	1150	2	-	-	SYM
inlawrev-21198	1150	3	2015	2015	NUM
inlawrev-21198	1150	4	,	,	PUNCT
inlawrev-21198	1150	5	§	§	PROPN
inlawrev-21198	1150	6	22	22	NUM
inlawrev-21198	1150	7	,	,	PUNCT
inlawrev-21198	1150	8	2015	2015	NUM
inlawrev-21198	1150	9	ind	ind	NOUN
inlawrev-21198	1150	10	.	.	PUNCT
inlawrev-21198	1151	1	acts	act	VERB
inlawrev-21198	1151	2	3874	3874	NUM
inlawrev-21198	1151	3	,	,	PUNCT
inlawrev-21198	1151	4	3920	3920	NUM
inlawrev-21198	1151	5	-	-	SYM
inlawrev-21198	1151	6	21	21	NUM
inlawrev-21198	1151	7	(	(	PUNCT
inlawrev-21198	1151	8	amending	amend	VERB
inlawrev-21198	1151	9	ind	ind	NOUN
inlawrev-21198	1151	10	.	.	PUNCT
inlawrev-21198	1152	1	code	code	PROPN
inlawrev-21198	1152	2	§	§	PROPN
inlawrev-21198	1152	3	6	6	NUM
inlawrev-21198	1152	4	-	-	SYM
inlawrev-21198	1152	5	66.5	66.5	NUM
inlawrev-21198	1152	6	-	-	PUNCT
inlawrev-21198	1152	7	1	1	NUM
inlawrev-21198	1152	8	)	)	PUNCT
inlawrev-21198	1152	9	.	.	PUNCT
inlawrev-21198	1153	1	173	173	NUM
inlawrev-21198	1153	2	.	.	PUNCT
inlawrev-21198	1154	1	pub	pub	NOUN
inlawrev-21198	1154	2	.	.	PUNCT
inlawrev-21198	1155	1	l.	l.	PROPN
inlawrev-21198	1155	2	no	no	INTJ
inlawrev-21198	1155	3	.	.	PROPN
inlawrev-21198	1156	1	102	102	NUM
inlawrev-21198	1156	2	-	-	SYM
inlawrev-21198	1156	3	2015	2015	NUM
inlawrev-21198	1156	4	,	,	PUNCT
inlawrev-21198	1156	5	§	§	PROPN
inlawrev-21198	1156	6	1	1	NUM
inlawrev-21198	1156	7	,	,	PUNCT
inlawrev-21198	1156	8	2015	2015	NUM
inlawrev-21198	1156	9	ind	ind	NOUN
inlawrev-21198	1156	10	.	.	PUNCT
inlawrev-21198	1157	1	acts	act	VERB
inlawrev-21198	1157	2	689	689	NUM
inlawrev-21198	1157	3	,	,	PUNCT
inlawrev-21198	1157	4	689	689	NUM
inlawrev-21198	1157	5	(	(	PUNCT
inlawrev-21198	1157	6	amending	amend	VERB
inlawrev-21198	1157	7	ind	ind	NOUN
inlawrev-21198	1157	8	.	.	PUNCT
inlawrev-21198	1158	1	code	code	PROPN
inlawrev-21198	1158	2	§	§	PROPN
inlawrev-21198	1158	3	6	6	NUM
inlawrev-21198	1158	4	-	-	SYM
inlawrev-21198	1158	5	6	6	NUM
inlawrev-21198	1158	6	-	-	PUNCT
inlawrev-21198	1158	7	6.510.6	6.510.6	NUM
inlawrev-21198	1158	8	)	)	PUNCT
inlawrev-21198	1158	9	.	.	PUNCT
inlawrev-21198	1159	1	dealers	dealer	NOUN
inlawrev-21198	1159	2	owning	own	VERB
inlawrev-21198	1159	3	aircraft	aircraft	NOUN
inlawrev-21198	1159	4	on	on	ADP
inlawrev-21198	1159	5	july	july	PROPN
inlawrev-21198	1159	6	1	1	NUM
inlawrev-21198	1159	7	,	,	PUNCT
inlawrev-21198	1159	8	2015	2015	NUM
inlawrev-21198	1159	9	that	that	PRON
inlawrev-21198	1159	10	had	have	AUX
inlawrev-21198	1159	11	previously	previously	ADV
inlawrev-21198	1159	12	ceased	cease	VERB
inlawrev-21198	1159	13	to	to	PART
inlawrev-21198	1159	14	be	be	AUX
inlawrev-21198	1159	15	inventory	inventory	NOUN
inlawrev-21198	1159	16	aircraft	aircraft	NOUN
inlawrev-21198	1159	17	under	under	ADP
inlawrev-21198	1159	18	the	the	DET
inlawrev-21198	1159	19	eighteen	eighteen	NUM
inlawrev-21198	1159	20	-	-	PUNCT
inlawrev-21198	1159	21	month	month	NOUN
inlawrev-21198	1159	22	test	test	NOUN
inlawrev-21198	1159	23	,	,	PUNCT
inlawrev-21198	1159	24	but	but	CCONJ
inlawrev-21198	1159	25	would	would	AUX
inlawrev-21198	1159	26	have	have	VERB
inlawrev-21198	1159	27	qualified	qualify	VERB
inlawrev-21198	1159	28	under	under	ADP
inlawrev-21198	1159	29	the	the	DET
inlawrev-21198	1159	30	new	new	ADJ
inlawrev-21198	1159	31	fifty	fifty	NUM
inlawrev-21198	1159	32	-	-	PUNCT
inlawrev-21198	1159	33	hour	hour	NOUN
inlawrev-21198	1159	34	annual	annual	ADJ
inlawrev-21198	1159	35	test	test	NOUN
inlawrev-21198	1159	36	,	,	PUNCT
inlawrev-21198	1159	37	may	may	AUX
inlawrev-21198	1159	38	elect	elect	VERB
inlawrev-21198	1159	39	to	to	PART
inlawrev-21198	1159	40	retroactively	retroactively	ADV
inlawrev-21198	1159	41	reclassify	reclassify	VERB
inlawrev-21198	1159	42	those	those	DET
inlawrev-21198	1159	43	aircraft	aircraft	NOUN
inlawrev-21198	1159	44	as	as	ADP
inlawrev-21198	1159	45	inventory	inventory	NOUN
inlawrev-21198	1159	46	and	and	CCONJ
inlawrev-21198	1159	47	receive	receive	VERB
inlawrev-21198	1159	48	a	a	DET
inlawrev-21198	1159	49	credit	credit	NOUN
inlawrev-21198	1159	50	or	or	CCONJ
inlawrev-21198	1159	51	a	a	DET
inlawrev-21198	1159	52	refund	refund	NOUN
inlawrev-21198	1159	53	equal	equal	ADJ
inlawrev-21198	1159	54	to	to	ADP
inlawrev-21198	1159	55	the	the	DET
inlawrev-21198	1159	56	amount	amount	NOUN
inlawrev-21198	1159	57	of	of	ADP
inlawrev-21198	1159	58	registration	registration	NOUN
inlawrev-21198	1159	59	fees	fee	NOUN
inlawrev-21198	1159	60	and	and	CCONJ
inlawrev-21198	1159	61	applicable	applicable	ADJ
inlawrev-21198	1159	62	taxes	taxis	NOUN
inlawrev-21198	1159	63	paid	pay	VERB
inlawrev-21198	1159	64	because	because	SCONJ
inlawrev-21198	1159	65	of	of	ADP
inlawrev-21198	1159	66	the	the	DET
inlawrev-21198	1159	67	aircraft	aircraft	NOUN
inlawrev-21198	1159	68	was	be	AUX
inlawrev-21198	1159	69	not	not	PART
inlawrev-21198	1159	70	treated	treat	VERB
inlawrev-21198	1159	71	as	as	ADP
inlawrev-21198	1159	72	inventory	inventory	NOUN
inlawrev-21198	1159	73	.	.	PUNCT
inlawrev-21198	1160	1	i	i	PRON
inlawrev-21198	1160	2	d.	d.	PROPN
inlawrev-21198	1160	3	§	§	PROPN
inlawrev-21198	1160	4	2	2	NUM
inlawrev-21198	1160	5	,	,	PUNCT
inlawrev-21198	1160	6	2015	2015	NUM
inlawrev-21198	1160	7	ind	ind	NOUN
inlawrev-21198	1160	8	.	.	PUNCT
inlawrev-21198	1161	1	acts	act	VERB
inlawrev-21198	1161	2	at	at	ADP
inlawrev-21198	1161	3	689	689	NUM
inlawrev-21198	1161	4	-	-	SYM
inlawrev-21198	1161	5	70	70	NUM
inlawrev-21198	1161	6	(	(	PUNCT
inlawrev-21198	1161	7	codified	codify	VERB
inlawrev-21198	1161	8	at	at	ADP
inlawrev-21198	1161	9	ind	ind	PROPN
inlawrev-21198	1161	10	.	.	PUNCT
inlawrev-21198	1162	1	code	code	PROPN
inlawrev-21198	1162	2	§	§	PROPN
inlawrev-21198	1162	3	6	6	NUM
inlawrev-21198	1162	4	-	-	SYM
inlawrev-21198	1162	5	6	6	NUM
inlawrev-21198	1162	6	-	-	PUNCT
inlawrev-21198	1162	7	6.5	6.5	NUM
inlawrev-21198	1162	8	-	-	PUNCT
inlawrev-21198	1162	9	26	26	NUM
inlawrev-21198	1162	10	)	)	PUNCT
inlawrev-21198	1162	11	.	.	PUNCT
inlawrev-21198	1163	1	174	174	NUM
inlawrev-21198	1163	2	.	.	PUNCT
inlawrev-21198	1164	1	pub	pub	NOUN
inlawrev-21198	1164	2	.	.	PUNCT
inlawrev-21198	1165	1	l.	l.	PROPN
inlawrev-21198	1165	2	no	no	INTJ
inlawrev-21198	1165	3	.	.	PROPN
inlawrev-21198	1166	1	180	180	NUM
inlawrev-21198	1166	2	-	-	SYM
inlawrev-21198	1166	3	2015	2015	NUM
inlawrev-21198	1166	4	,	,	PUNCT
inlawrev-21198	1166	5	§	§	PROPN
inlawrev-21198	1166	6	1	1	NUM
inlawrev-21198	1166	7	,	,	PUNCT
inlawrev-21198	1166	8	2015	2015	NUM
inlawrev-21198	1166	9	ind	ind	NOUN
inlawrev-21198	1166	10	.	.	PUNCT
inlawrev-21198	1167	1	acts	act	VERB
inlawrev-21198	1167	2	1979	1979	NUM
inlawrev-21198	1167	3	,	,	PUNCT
inlawrev-21198	1167	4	1979	1979	NUM
inlawrev-21198	1167	5	(	(	PUNCT
inlawrev-21198	1167	6	codified	codify	VERB
inlawrev-21198	1167	7	at	at	ADP
inlawrev-21198	1167	8	ind	ind	PROPN
inlawrev-21198	1167	9	.	.	PUNCT
inlawrev-21198	1168	1	code	code	PROPN
inlawrev-21198	1168	2	§	§	PROPN
inlawrev-21198	1168	3	6	6	NUM
inlawrev-21198	1168	4	-	-	SYM
inlawrev-21198	1168	5	6	6	NUM
inlawrev-21198	1168	6	-	-	PUNCT
inlawrev-21198	1168	7	55.7	55.7	NUM
inlawrev-21198	1168	8	)	)	PUNCT
inlawrev-21198	1168	9	.	.	PUNCT
inlawrev-21198	1169	1	175	175	NUM
inlawrev-21198	1169	2	.	.	PUNCT
inlawrev-21198	1170	1	pub	pub	NOUN
inlawrev-21198	1170	2	.	.	PUNCT
inlawrev-21198	1171	1	l.	l.	PROPN
inlawrev-21198	1171	2	no	no	INTJ
inlawrev-21198	1171	3	.	.	PROPN
inlawrev-21198	1172	1	149	149	NUM
inlawrev-21198	1172	2	-	-	SYM
inlawrev-21198	1172	3	2015	2015	NUM
inlawrev-21198	1172	4	,	,	PUNCT
inlawrev-21198	1172	5	§	§	PROPN
inlawrev-21198	1172	6	15	15	NUM
inlawrev-21198	1172	7	,	,	PUNCT
inlawrev-21198	1172	8	2015	2015	NUM
inlawrev-21198	1172	9	ind	ind	NOUN
inlawrev-21198	1172	10	.	.	PUNCT
inlawrev-21198	1173	1	acts	act	VERB
inlawrev-21198	1173	2	1397	1397	NUM
inlawrev-21198	1173	3	,	,	PUNCT
inlawrev-21198	1173	4	1402	1402	NUM
inlawrev-21198	1173	5	(	(	PUNCT
inlawrev-21198	1173	6	amending	amend	VERB
inlawrev-21198	1173	7	ind	ind	NOUN
inlawrev-21198	1173	8	.	.	PUNCT
inlawrev-21198	1174	1	code	code	PROPN
inlawrev-21198	1174	2	§	§	PROPN
inlawrev-21198	1174	3	6	6	NUM
inlawrev-21198	1174	4	-	-	SYM
inlawrev-21198	1174	5	6	6	NUM
inlawrev-21198	1174	6	-	-	PUNCT
inlawrev-21198	1174	7	5	5	NUM
inlawrev-21198	1174	8	-	-	SYM
inlawrev-21198	1174	9	5	5	NUM
inlawrev-21198	1174	10	)	)	PUNCT
inlawrev-21198	1174	11	.	.	PUNCT
inlawrev-21198	1175	1	176	176	NUM
inlawrev-21198	1175	2	.	.	PUNCT
inlawrev-21198	1176	1	i	i	PRON
inlawrev-21198	1176	2	d.	d.	PROPN
inlawrev-21198	1176	3	§	§	PROPN
inlawrev-21198	1176	4	18	18	NUM
inlawrev-21198	1176	5	,	,	PUNCT
inlawrev-21198	1176	6	2015	2015	NUM
inlawrev-21198	1176	7	ind	ind	NOUN
inlawrev-21198	1176	8	.	.	PUNCT
inlawrev-21198	1177	1	acts	act	VERB
inlawrev-21198	1177	2	at	at	ADP
inlawrev-21198	1177	3	1409	1409	NUM
inlawrev-21198	1177	4	(	(	PUNCT
inlawrev-21198	1177	5	amending	amend	VERB
inlawrev-21198	1177	6	ind	ind	NOUN
inlawrev-21198	1177	7	.	.	PUNCT
inlawrev-21198	1178	1	code	code	PROPN
inlawrev-21198	1178	2	§	§	PROPN
inlawrev-21198	1178	3	6	6	NUM
inlawrev-21198	1178	4	-	-	SYM
inlawrev-21198	1178	5	6	6	NUM
inlawrev-21198	1178	6	-	-	PUNCT
inlawrev-21198	1178	7	5.1	5.1	NUM
inlawrev-21198	1178	8	-	-	SYM
inlawrev-21198	1178	9	13	13	NUM
inlawrev-21198	1178	10	)	)	PUNCT
inlawrev-21198	1178	11	.	.	PUNCT
inlawrev-21198	1179	1	177	177	NUM
inlawrev-21198	1179	2	.	.	PUNCT
inlawrev-21198	1180	1	i	i	PRON
inlawrev-21198	1180	2	d.	d.	PROPN
inlawrev-21198	1180	3	§	§	PROPN
inlawrev-21198	1180	4	§	§	PROPN
inlawrev-21198	1180	5	16	16	NUM
inlawrev-21198	1180	6	,	,	PUNCT
inlawrev-21198	1180	7	19	19	NUM
inlawrev-21198	1180	8	-	-	SYM
inlawrev-21198	1180	9	20	20	NUM
inlawrev-21198	1180	10	,	,	PUNCT
inlawrev-21198	1180	11	2015	2015	NUM
inlawrev-21198	1180	12	ind	ind	NOUN
inlawrev-21198	1180	13	.	.	PUNCT
inlawrev-21198	1180	14	acts	act	VERB
inlawrev-21198	1180	15	at	at	ADP
inlawrev-21198	1180	16	1402	1402	NUM
inlawrev-21198	1180	17	,	,	PUNCT
inlawrev-21198	1180	18	1410	1410	NUM
inlawrev-21198	1180	19	,	,	PUNCT
inlawrev-21198	1180	20	1413	1413	NUM
inlawrev-21198	1180	21	(	(	PUNCT
inlawrev-21198	1180	22	amending	amend	VERB
inlawrev-21198	1180	23	ind	ind	NOUN
inlawrev-21198	1180	24	.	.	PUNCT
inlawrev-21198	1181	1	code	code	PROPN
inlawrev-21198	1181	2	§	§	PROPN
inlawrev-21198	1181	3	§	§	PROPN
inlawrev-21198	1181	4	6	6	NUM
inlawrev-21198	1181	5	-	-	SYM
inlawrev-21198	1181	6	6	6	NUM
inlawrev-21198	1181	7	-	-	PUNCT
inlawrev-21198	1181	8	5	5	NUM
inlawrev-21198	1181	9	-	-	SYM
inlawrev-21198	1181	10	7.2	7.2	NUM
inlawrev-21198	1181	11	,	,	PUNCT
inlawrev-21198	1181	12	-5.1	-5.1	NOUN
inlawrev-21198	1181	13	-	-	PUNCT
inlawrev-21198	1181	14	15	15	NUM
inlawrev-21198	1181	15	,	,	PUNCT
inlawrev-21198	1181	16	-5.1	-5.1	NOUN
inlawrev-21198	1181	17	-	-	NOUN
inlawrev-21198	1181	18	16	16	NUM
inlawrev-21198	1181	19	)	)	PUNCT
inlawrev-21198	1181	20	.	.	PUNCT
inlawrev-21198	1182	1	2016	2016	NUM
inlawrev-21198	1182	2	]	]	PUNCT
inlawrev-21198	1182	3	taxation	taxation	NOUN
inlawrev-21198	1182	4	1257	1257	NUM
inlawrev-21198	1182	5	replace	replace	VERB
inlawrev-21198	1182	6	the	the	DET
inlawrev-21198	1182	7	current	current	ADJ
inlawrev-21198	1182	8	hodgepodge	hodgepodge	NOUN
inlawrev-21198	1182	9	of	of	ADP
inlawrev-21198	1182	10	cityand	cityand	PROPN
inlawrev-21198	1182	11	county	county	NOUN
inlawrev-21198	1182	12	-	-	PUNCT
inlawrev-21198	1182	13	level	level	NOUN
inlawrev-21198	1182	14	food	food	NOUN
inlawrev-21198	1182	15	and	and	CCONJ
inlawrev-21198	1182	16	beverage	beverage	NOUN
inlawrev-21198	1182	17	taxes	taxis	NOUN
inlawrev-21198	1182	18	with	with	ADP
inlawrev-21198	1182	19	a	a	DET
inlawrev-21198	1182	20	statewide	statewide	ADJ
inlawrev-21198	1182	21	uniform	uniform	ADJ
inlawrev-21198	1182	22	food	food	NOUN
inlawrev-21198	1182	23	and	and	CCONJ
inlawrev-21198	1182	24	beverages	beverage	NOUN
inlawrev-21198	1182	25	tax	tax	NOUN
inlawrev-21198	1182	26	that	that	SCONJ
inlawrev-21198	1182	27	individual	individual	ADJ
inlawrev-21198	1182	28	localities	locality	NOUN
inlawrev-21198	1182	29	could	could	AUX
inlawrev-21198	1182	30	choose	choose	VERB
inlawrev-21198	1182	31	to	to	PART
inlawrev-21198	1182	32	adopt	adopt	VERB
inlawrev-21198	1182	33	.	.	PUNCT
inlawrev-21198	1183	1	in	in	ADP
inlawrev-21198	1183	2	the	the	DET
inlawrev-21198	1183	3	meantime	meantime	NOUN
inlawrev-21198	1183	4	,	,	PUNCT
inlawrev-21198	1183	5	the	the	DET
inlawrev-21198	1183	6	ga	ga	PROPN
inlawrev-21198	1183	7	created	create	VERB
inlawrev-21198	1183	8	targeted	target	VERB
inlawrev-21198	1183	9	food	food	NOUN
inlawrev-21198	1183	10	and	and	CCONJ
inlawrev-21198	1183	11	beverage178	beverage178	PROPN
inlawrev-21198	1183	12	excises	excise	VERB
inlawrev-21198	1183	13	taxes	taxis	NOUN
inlawrev-21198	1183	14	to	to	PART
inlawrev-21198	1183	15	raise	raise	VERB
inlawrev-21198	1183	16	for	for	ADP
inlawrev-21198	1183	17	funds	fund	NOUN
inlawrev-21198	1183	18	for	for	ADP
inlawrev-21198	1183	19	the	the	DET
inlawrev-21198	1183	20	town	town	NOUN
inlawrev-21198	1183	21	of	of	ADP
inlawrev-21198	1183	22	rockville	rockville	PROPN
inlawrev-21198	1183	23	,	,	PUNCT
inlawrev-21198	1183	24	orange	orange	PROPN
inlawrev-21198	1183	25	county,179	county,179	PROPN
inlawrev-21198	1183	26	180	180	NUM
inlawrev-21198	1183	27	and	and	CCONJ
inlawrev-21198	1183	28	the	the	DET
inlawrev-21198	1183	29	w	w	PROPN
inlawrev-21198	1183	30	est	est	PROPN
inlawrev-21198	1183	31	baden	baden	PROPN
inlawrev-21198	1183	32	springs	springs	PROPN
inlawrev-21198	1183	33	historic	historic	PROPN
inlawrev-21198	1183	34	hotel	hotel	PROPN
inlawrev-21198	1183	35	preservation	preservation	NOUN
inlawrev-21198	1183	36	and	and	CCONJ
inlawrev-21198	1183	37	maintenance	maintenance	NOUN
inlawrev-21198	1183	38	fund.181	fund.181	NOUN
inlawrev-21198	1183	39	it	it	PRON
inlawrev-21198	1183	40	also	also	ADV
inlawrev-21198	1183	41	approved	approve	VERB
inlawrev-21198	1183	42	a	a	DET
inlawrev-21198	1183	43	supplemental	supplemental	ADJ
inlawrev-21198	1183	44	innkeeper	innkeeper	NOUN
inlawrev-21198	1183	45	’s	’s	PART
inlawrev-21198	1183	46	tax	tax	NOUN
inlawrev-21198	1183	47	for	for	ADP
inlawrev-21198	1183	48	the	the	DET
inlawrev-21198	1183	49	historic	historic	ADJ
inlawrev-21198	1183	50	hotels	hotel	NOUN
inlawrev-21198	1183	51	in	in	ADP
inlawrev-21198	1183	52	orange	orange	PROPN
inlawrev-21198	1183	53	county	county	PROPN
inlawrev-21198	1183	54	to	to	PART
inlawrev-21198	1183	55	support	support	VERB
inlawrev-21198	1183	56	the	the	DET
inlawrev-21198	1183	57	aforementioned	aforementioned	ADJ
inlawrev-21198	1183	58	preservation	preservation	NOUN
inlawrev-21198	1183	59	and	and	CCONJ
inlawrev-21198	1183	60	maintenance	maintenance	NOUN
inlawrev-21198	1183	61	fund	fund	NOUN
inlawrev-21198	1183	62	.	.	PUNCT
inlawrev-21198	1184	1	o	o	X
inlawrev-21198	1185	1	n182	n182	PROPN
inlawrev-21198	1186	1	a	a	DET
inlawrev-21198	1186	2	statewide	statewide	ADJ
inlawrev-21198	1186	3	level	level	NOUN
inlawrev-21198	1186	4	,	,	PUNCT
inlawrev-21198	1186	5	the	the	DET
inlawrev-21198	1186	6	ga	ga	PROPN
inlawrev-21198	1186	7	clarified	clarify	VERB
inlawrev-21198	1186	8	that	that	SCONJ
inlawrev-21198	1186	9	holders	holder	NOUN
inlawrev-21198	1186	10	of	of	ADP
inlawrev-21198	1186	11	a	a	DET
inlawrev-21198	1186	12	direct	direct	ADJ
inlawrev-21198	1186	13	wine	wine	NOUN
inlawrev-21198	1186	14	seller	seller	NOUN
inlawrev-21198	1186	15	’s	’s	PART
inlawrev-21198	1186	16	permit	permit	NOUN
inlawrev-21198	1186	17	must	must	AUX
inlawrev-21198	1186	18	pay	pay	VERB
inlawrev-21198	1186	19	the	the	DET
inlawrev-21198	1186	20	wine	wine	NOUN
inlawrev-21198	1186	21	excise	excise	NOUN
inlawrev-21198	1186	22	tax	tax	NOUN
inlawrev-21198	1186	23	and	and	CCONJ
inlawrev-21198	1186	24	the	the	DET
inlawrev-21198	1186	25	hard	hard	ADJ
inlawrev-21198	1186	26	cider	cider	NOUN
inlawrev-21198	1186	27	excise	excise	NOUN
inlawrev-21198	1186	28	tax	tax	NOUN
inlawrev-21198	1186	29	on	on	ADP
inlawrev-21198	1186	30	that	that	DET
inlawrev-21198	1186	31	applicable	applicable	ADJ
inlawrev-21198	1186	32	alcoholic	alcoholic	ADJ
inlawrev-21198	1186	33	beverages	beverage	NOUN
inlawrev-21198	1186	34	the	the	DET
inlawrev-21198	1186	35	holder	holder	NOUN
inlawrev-21198	1186	36	manufactures	manufacture	VERB
inlawrev-21198	1186	37	or	or	CCONJ
inlawrev-21198	1186	38	imports	import	NOUN
inlawrev-21198	1186	39	into	into	ADP
inlawrev-21198	1186	40	indiana.183	indiana.183	NOUN
inlawrev-21198	1186	41	outside	outside	ADP
inlawrev-21198	1186	42	of	of	ADP
inlawrev-21198	1186	43	the	the	DET
inlawrev-21198	1186	44	excise	excise	NOUN
inlawrev-21198	1186	45	tax	tax	NOUN
inlawrev-21198	1186	46	realm	realm	NOUN
inlawrev-21198	1186	47	,	,	PUNCT
inlawrev-21198	1186	48	the	the	DET
inlawrev-21198	1186	49	ga	ga	PROPN
inlawrev-21198	1186	50	significantly	significantly	ADV
inlawrev-21198	1186	51	modified	modify	VERB
inlawrev-21198	1186	52	the	the	DET
inlawrev-21198	1186	53	tax	tax	NOUN
inlawrev-21198	1186	54	rules	rule	NOUN
inlawrev-21198	1186	55	applied	apply	VERB
inlawrev-21198	1186	56	to	to	ADP
inlawrev-21198	1186	57	employee	employee	NOUN
inlawrev-21198	1186	58	medical	medical	ADJ
inlawrev-21198	1186	59	case	case	NOUN
inlawrev-21198	1186	60	savings	saving	NOUN
inlawrev-21198	1186	61	account	account	NOUN
inlawrev-21198	1186	62	plans	plan	NOUN
inlawrev-21198	1186	63	by	by	ADP
inlawrev-21198	1186	64	terminating	terminate	VERB
inlawrev-21198	1186	65	the	the	DET
inlawrev-21198	1186	66	employee	employee	NOUN
inlawrev-21198	1186	67	’s	’s	PART
inlawrev-21198	1186	68	income	income	NOUN
inlawrev-21198	1186	69	tax	tax	NOUN
inlawrev-21198	1186	70	exemption	exemption	NOUN
inlawrev-21198	1186	71	for	for	ADP
inlawrev-21198	1186	72	employer	employer	NOUN
inlawrev-21198	1186	73	contributions	contribution	NOUN
inlawrev-21198	1186	74	of	of	ADP
inlawrev-21198	1186	75	principal	principal	NOUN
inlawrev-21198	1186	76	made	make	VERB
inlawrev-21198	1186	77	on	on	ADP
inlawrev-21198	1186	78	or	or	CCONJ
inlawrev-21198	1186	79	after	after	ADP
inlawrev-21198	1186	80	january	january	PROPN
inlawrev-21198	1186	81	1	1	NUM
inlawrev-21198	1186	82	,	,	PUNCT
inlawrev-21198	1186	83	2016	2016	NUM
inlawrev-21198	1186	84	.	.	PUNCT
inlawrev-21198	1187	1	c	c	PROPN
inlawrev-21198	1187	2	onsistent	onsistent	NOUN
inlawrev-21198	1187	3	with	with	ADP
inlawrev-21198	1187	4	that	that	DET
inlawrev-21198	1187	5	upfront	upfront	ADJ
inlawrev-21198	1187	6	taxation	taxation	NOUN
inlawrev-21198	1187	7	approach,184	approach,184	NOUN
inlawrev-21198	1188	1	employees	employee	NOUN
inlawrev-21198	1188	2	may	may	AUX
inlawrev-21198	1188	3	withdraw	withdraw	VERB
inlawrev-21198	1188	4	employer	employer	NOUN
inlawrev-21198	1188	5	contributions	contribution	NOUN
inlawrev-21198	1188	6	that	that	PRON
inlawrev-21198	1188	7	were	be	AUX
inlawrev-21198	1188	8	subject	subject	ADJ
inlawrev-21198	1188	9	to	to	ADP
inlawrev-21198	1188	10	state	state	NOUN
inlawrev-21198	1188	11	income	income	NOUN
inlawrev-21198	1188	12	tax	tax	NOUN
inlawrev-21198	1188	13	at	at	ADP
inlawrev-21198	1188	14	any	any	DET
inlawrev-21198	1188	15	time	time	NOUN
inlawrev-21198	1188	16	,	,	PUNCT
inlawrev-21198	1188	17	and	and	CCONJ
inlawrev-21198	1188	18	for	for	ADP
inlawrev-21198	1188	19	any	any	DET
inlawrev-21198	1188	20	reason	reason	NOUN
inlawrev-21198	1188	21	,	,	PUNCT
inlawrev-21198	1188	22	without	without	ADP
inlawrev-21198	1188	23	penalty.185	penalty.185	NOUN
inlawrev-21198	1188	24	h.	h.	PROPN
inlawrev-21198	1188	25	tax	tax	PROPN
inlawrev-21198	1188	26	administration	administration	PROPN
inlawrev-21198	1188	27	m	m	NOUN
inlawrev-21198	1188	28	atters	atter	NOUN
inlawrev-21198	1188	29	in	in	ADP
inlawrev-21198	1188	30	2015	2015	NUM
inlawrev-21198	1188	31	,	,	PUNCT
inlawrev-21198	1188	32	the	the	DET
inlawrev-21198	1188	33	ga	ga	PROPN
inlawrev-21198	1188	34	attended	attend	VERB
inlawrev-21198	1188	35	to	to	ADP
inlawrev-21198	1188	36	a	a	DET
inlawrev-21198	1188	37	variety	variety	NOUN
inlawrev-21198	1188	38	of	of	ADP
inlawrev-21198	1188	39	tax	tax	NOUN
inlawrev-21198	1188	40	administration	administration	NOUN
inlawrev-21198	1188	41	matters	matter	NOUN
inlawrev-21198	1188	42	,	,	PUNCT
inlawrev-21198	1188	43	including	include	VERB
inlawrev-21198	1188	44	creating	create	VERB
inlawrev-21198	1188	45	a	a	DET
inlawrev-21198	1188	46	new	new	ADJ
inlawrev-21198	1188	47	tax	tax	NOUN
inlawrev-21198	1188	48	amnesty	amnesty	NOUN
inlawrev-21198	1188	49	program	program	NOUN
inlawrev-21198	1188	50	,	,	PUNCT
inlawrev-21198	1188	51	revising	revise	VERB
inlawrev-21198	1188	52	the	the	DET
inlawrev-21198	1188	53	interest	interest	NOUN
inlawrev-21198	1188	54	accrual	accrual	ADJ
inlawrev-21198	1188	55	period	period	NOUN
inlawrev-21198	1188	56	for	for	ADP
inlawrev-21198	1188	57	refund	refund	NOUN
inlawrev-21198	1188	58	claims	claim	NOUN
inlawrev-21198	1188	59	,	,	PUNCT
inlawrev-21198	1188	60	adjusting	adjust	VERB
inlawrev-21198	1188	61	several	several	ADJ
inlawrev-21198	1188	62	tax	tax	NOUN
inlawrev-21198	1188	63	controversy	controversy	NOUN
inlawrev-21198	1188	64	provisions	provision	NOUN
inlawrev-21198	1188	65	,	,	PUNCT
inlawrev-21198	1188	66	and	and	CCONJ
inlawrev-21198	1188	67	improving	improve	VERB
inlawrev-21198	1188	68	the	the	DET
inlawrev-21198	1188	69	efficiency	efficiency	NOUN
inlawrev-21198	1188	70	of	of	ADP
inlawrev-21198	1188	71	the	the	DET
inlawrev-21198	1188	72	tax	tax	NOUN
inlawrev-21198	1188	73	court	court	NOUN
inlawrev-21198	1188	74	’s	’s	PART
inlawrev-21198	1188	75	operations	operation	NOUN
inlawrev-21198	1188	76	.	.	PUNCT
inlawrev-21198	1189	1	regarding	regard	VERB
inlawrev-21198	1189	2	tax	tax	NOUN
inlawrev-21198	1189	3	amnesty	amnesty	NOUN
inlawrev-21198	1189	4	,	,	PUNCT
inlawrev-21198	1189	5	the	the	DET
inlawrev-21198	1189	6	ga	ga	PROPN
inlawrev-21198	1189	7	modified	modify	VERB
inlawrev-21198	1189	8	the	the	DET
inlawrev-21198	1189	9	existing	exist	VERB
inlawrev-21198	1189	10	statutory	statutory	ADJ
inlawrev-21198	1189	11	provision	provision	NOUN
inlawrev-21198	1189	12	permitting	permit	VERB
inlawrev-21198	1189	13	amnesty	amnesty	NOUN
inlawrev-21198	1189	14	for	for	ADP
inlawrev-21198	1189	15	unpaid	unpaid	ADJ
inlawrev-21198	1189	16	tax	tax	NOUN
inlawrev-21198	1189	17	liabilities	liability	NOUN
inlawrev-21198	1189	18	from	from	ADP
inlawrev-21198	1189	19	tax	tax	NOUN
inlawrev-21198	1189	20	periods	period	NOUN
inlawrev-21198	1189	21	ending	end	VERB
inlawrev-21198	1189	22	before	before	ADP
inlawrev-21198	1189	23	july	july	PROPN
inlawrev-21198	1189	24	1	1	NUM
inlawrev-21198	1189	25	,	,	PUNCT
inlawrev-21198	1189	26	2004	2004	NUM
inlawrev-21198	1189	27	to	to	PART
inlawrev-21198	1189	28	cover	cover	VERB
inlawrev-21198	1189	29	the	the	DET
inlawrev-21198	1189	30	tax	tax	NOUN
inlawrev-21198	1189	31	periods	period	NOUN
inlawrev-21198	1189	32	ending	end	VERB
inlawrev-21198	1189	33	before	before	ADP
inlawrev-21198	1189	34	january	january	PROPN
inlawrev-21198	1189	35	1	1	NUM
inlawrev-21198	1189	36	,	,	PUNCT
inlawrev-21198	1189	37	2013	2013	NUM
inlawrev-21198	1189	38	,	,	PUNCT
inlawrev-21198	1189	39	provided	provide	VERB
inlawrev-21198	1189	40	the	the	DET
inlawrev-21198	1189	41	taxpayer	taxpayer	NOUN
inlawrev-21198	1189	42	requesting	request	VERB
inlawrev-21198	1189	43	amnesty	amnesty	NOUN
inlawrev-21198	1189	44	did	do	AUX
inlawrev-21198	1189	45	not	not	PART
inlawrev-21198	1189	46	participate	participate	VERB
inlawrev-21198	1189	47	in	in	ADP
inlawrev-21198	1189	48	the	the	DET
inlawrev-21198	1189	49	earlier	early	ADJ
inlawrev-21198	1189	50	program	program	NOUN
inlawrev-21198	1189	51	or	or	CCONJ
inlawrev-21198	1189	52	the	the	DET
inlawrev-21198	1189	53	amnesty	amnesty	NOUN
inlawrev-21198	1189	54	program	program	NOUN
inlawrev-21198	1189	55	for	for	ADP
inlawrev-21198	1189	56	unpaid	unpaid	ADJ
inlawrev-21198	1189	57	use	use	NOUN
inlawrev-21198	1189	58	tax	tax	NOUN
inlawrev-21198	1189	59	on	on	ADP
inlawrev-21198	1189	60	claimed	claim	VERB
inlawrev-21198	1189	61	race	race	NOUN
inlawrev-21198	1189	62	horses	horse	NOUN
inlawrev-21198	1189	63	.	.	PUNCT
inlawrev-21198	1190	1	the	the	DET
inlawrev-21198	1190	2	dor	dor	PROPN
inlawrev-21198	1190	3	is	be	AUX
inlawrev-21198	1190	4	authorized	authorize	VERB
inlawrev-21198	1190	5	to	to	PART
inlawrev-21198	1190	6	use	use	VERB
inlawrev-21198	1190	7	emergency	emergency	NOUN
inlawrev-21198	1190	8	rules	rule	NOUN
inlawrev-21198	1190	9	to	to	PART
inlawrev-21198	1190	10	carry	carry	VERB
inlawrev-21198	1190	11	out186	out186	PROPN
inlawrev-21198	1190	12	178	178	NUM
inlawrev-21198	1190	13	.	.	PUNCT
inlawrev-21198	1191	1	pub	pub	NOUN
inlawrev-21198	1191	2	.	.	PUNCT
inlawrev-21198	1192	1	l.	l.	PROPN
inlawrev-21198	1192	2	no	no	INTJ
inlawrev-21198	1192	3	.	.	PROPN
inlawrev-21198	1193	1	254	254	NUM
inlawrev-21198	1193	2	-	-	SYM
inlawrev-21198	1193	3	2015	2015	NUM
inlawrev-21198	1193	4	,	,	PUNCT
inlawrev-21198	1193	5	§	§	PROPN
inlawrev-21198	1193	6	3	3	NUM
inlawrev-21198	1193	7	,	,	PUNCT
inlawrev-21198	1193	8	2015	2015	NUM
inlawrev-21198	1193	9	ind	ind	NOUN
inlawrev-21198	1193	10	.	.	PUNCT
inlawrev-21198	1194	1	acts	act	VERB
inlawrev-21198	1194	2	4215	4215	NUM
inlawrev-21198	1194	3	,	,	PUNCT
inlawrev-21198	1194	4	4221	4221	NUM
inlawrev-21198	1194	5	(	(	PUNCT
inlawrev-21198	1194	6	urging	urge	VERB
inlawrev-21198	1194	7	the	the	DET
inlawrev-21198	1194	8	legislative	legislative	ADJ
inlawrev-21198	1194	9	committee	committee	NOUN
inlawrev-21198	1194	10	to	to	PART
inlawrev-21198	1194	11	study	study	VERB
inlawrev-21198	1194	12	whether	whether	SCONJ
inlawrev-21198	1194	13	such	such	DET
inlawrev-21198	1194	14	a	a	DET
inlawrev-21198	1194	15	uniform	uniform	ADJ
inlawrev-21198	1194	16	system	system	NOUN
inlawrev-21198	1194	17	should	should	AUX
inlawrev-21198	1194	18	be	be	AUX
inlawrev-21198	1194	19	adopted	adopt	VERB
inlawrev-21198	1194	20	)	)	PUNCT
inlawrev-21198	1194	21	.	.	PUNCT
inlawrev-21198	1195	1	179	179	NUM
inlawrev-21198	1195	2	.	.	PUNCT
inlawrev-21198	1196	1	i	i	PRON
inlawrev-21198	1196	2	d.	d.	PROPN
inlawrev-21198	1196	3	§	§	PROPN
inlawrev-21198	1196	4	1	1	NUM
inlawrev-21198	1196	5	,	,	PUNCT
inlawrev-21198	1196	6	2015	2015	NUM
inlawrev-21198	1196	7	ind	ind	NOUN
inlawrev-21198	1196	8	.	.	PUNCT
inlawrev-21198	1197	1	acts	act	VERB
inlawrev-21198	1197	2	at	at	ADP
inlawrev-21198	1197	3	4215	4215	NUM
inlawrev-21198	1197	4	-	-	SYM
inlawrev-21198	1197	5	18	18	NUM
inlawrev-21198	1197	6	(	(	PUNCT
inlawrev-21198	1197	7	codified	codify	VERB
inlawrev-21198	1197	8	at	at	ADP
inlawrev-21198	1197	9	ind	ind	PROPN
inlawrev-21198	1197	10	.	.	PUNCT
inlawrev-21198	1198	1	code	code	PROPN
inlawrev-21198	1198	2	§	§	PROPN
inlawrev-21198	1198	3	6	6	NUM
inlawrev-21198	1198	4	-	-	SYM
inlawrev-21198	1198	5	9	9	NUM
inlawrev-21198	1198	6	-	-	SYM
inlawrev-21198	1198	7	45	45	NUM
inlawrev-21198	1198	8	)	)	PUNCT
inlawrev-21198	1198	9	.	.	PUNCT
inlawrev-21198	1199	1	180	180	NUM
inlawrev-21198	1199	2	.	.	PUNCT
inlawrev-21198	1200	1	i	i	PRON
inlawrev-21198	1200	2	d.	d.	PROPN
inlawrev-21198	1200	3	§	§	PROPN
inlawrev-21198	1200	4	2	2	NUM
inlawrev-21198	1200	5	,	,	PUNCT
inlawrev-21198	1200	6	2015	2015	NUM
inlawrev-21198	1200	7	ind	ind	NOUN
inlawrev-21198	1200	8	.	.	PUNCT
inlawrev-21198	1201	1	acts	act	VERB
inlawrev-21198	1201	2	at	at	ADP
inlawrev-21198	1201	3	4218	4218	NUM
inlawrev-21198	1201	4	-	-	SYM
inlawrev-21198	1201	5	21	21	NUM
inlawrev-21198	1201	6	(	(	PUNCT
inlawrev-21198	1201	7	codified	codify	VERB
inlawrev-21198	1201	8	at	at	ADP
inlawrev-21198	1201	9	ind	ind	PROPN
inlawrev-21198	1201	10	.	.	PUNCT
inlawrev-21198	1202	1	code	code	PROPN
inlawrev-21198	1202	2	§	§	PROPN
inlawrev-21198	1202	3	6	6	NUM
inlawrev-21198	1202	4	-	-	SYM
inlawrev-21198	1202	5	9	9	NUM
inlawrev-21198	1202	6	-	-	SYM
inlawrev-21198	1202	7	47.5	47.5	NUM
inlawrev-21198	1202	8	)	)	PUNCT
inlawrev-21198	1202	9	.	.	PUNCT
inlawrev-21198	1203	1	181	181	NUM
inlawrev-21198	1203	2	.	.	PUNCT
inlawrev-21198	1204	1	pub	pub	NOUN
inlawrev-21198	1204	2	.	.	PUNCT
inlawrev-21198	1205	1	l.	l.	PROPN
inlawrev-21198	1205	2	no	no	INTJ
inlawrev-21198	1205	3	.	.	PUNCT
inlawrev-21198	1206	1	255	255	NUM
inlawrev-21198	1206	2	-	-	SYM
inlawrev-21198	1206	3	2015	2015	NUM
inlawrev-21198	1206	4	,	,	PUNCT
inlawrev-21198	1206	5	§	§	PROPN
inlawrev-21198	1206	6	61	61	NUM
inlawrev-21198	1206	7	,	,	PUNCT
inlawrev-21198	1206	8	2015	2015	NUM
inlawrev-21198	1206	9	ind	ind	NOUN
inlawrev-21198	1206	10	.	.	PUNCT
inlawrev-21198	1207	1	acts	act	VERB
inlawrev-21198	1207	2	4222	4222	NUM
inlawrev-21198	1207	3	,	,	PUNCT
inlawrev-21198	1207	4	4276	4276	NUM
inlawrev-21198	1207	5	-	-	SYM
inlawrev-21198	1207	6	78	78	NUM
inlawrev-21198	1207	7	(	(	PUNCT
inlawrev-21198	1207	8	codified	codify	VERB
inlawrev-21198	1207	9	at	at	ADP
inlawrev-21198	1207	10	ind	ind	PROPN
inlawrev-21198	1207	11	.	.	PUNCT
inlawrev-21198	1208	1	code	code	PROPN
inlawrev-21198	1208	2	§	§	PROPN
inlawrev-21198	1208	3	6	6	NUM
inlawrev-21198	1208	4	-	-	SYM
inlawrev-21198	1208	5	945.5	945.5	NUM
inlawrev-21198	1208	6	)	)	PUNCT
inlawrev-21198	1208	7	.	.	PUNCT
inlawrev-21198	1209	1	182	182	NUM
inlawrev-21198	1209	2	.	.	PUNCT
inlawrev-21198	1210	1	i	i	PRON
inlawrev-21198	1210	2	d.	d.	PROPN
inlawrev-21198	1210	3	§	§	PROPN
inlawrev-21198	1210	4	62	62	NUM
inlawrev-21198	1210	5	,	,	PUNCT
inlawrev-21198	1210	6	2015	2015	NUM
inlawrev-21198	1210	7	ind	ind	NOUN
inlawrev-21198	1210	8	.	.	PUNCT
inlawrev-21198	1211	1	acts	act	VERB
inlawrev-21198	1211	2	at	at	ADP
inlawrev-21198	1211	3	4278	4278	NUM
inlawrev-21198	1211	4	-	-	SYM
inlawrev-21198	1211	5	79	79	NUM
inlawrev-21198	1211	6	(	(	PUNCT
inlawrev-21198	1211	7	codified	codify	VERB
inlawrev-21198	1211	8	at	at	ADP
inlawrev-21198	1211	9	ind	ind	PROPN
inlawrev-21198	1211	10	.	.	PUNCT
inlawrev-21198	1212	1	code	code	PROPN
inlawrev-21198	1212	2	§	§	PROPN
inlawrev-21198	1212	3	6	6	NUM
inlawrev-21198	1212	4	-	-	SYM
inlawrev-21198	1212	5	9	9	NUM
inlawrev-21198	1212	6	-	-	NUM
inlawrev-21198	1212	7	45.6	45.6	NUM
inlawrev-21198	1212	8	)	)	PUNCT
inlawrev-21198	1212	9	.	.	PUNCT
inlawrev-21198	1213	1	183	183	NUM
inlawrev-21198	1213	2	.	.	PUNCT
inlawrev-21198	1214	1	pub	pub	NOUN
inlawrev-21198	1214	2	.	.	PUNCT
inlawrev-21198	1215	1	l.	l.	PROPN
inlawrev-21198	1215	2	no	no	INTJ
inlawrev-21198	1215	3	.	.	PUNCT
inlawrev-21198	1216	1	107	107	NUM
inlawrev-21198	1216	2	-	-	SYM
inlawrev-21198	1216	3	2015	2015	NUM
inlawrev-21198	1216	4	,	,	PUNCT
inlawrev-21198	1216	5	§	§	PROPN
inlawrev-21198	1216	6	§	§	PROPN
inlawrev-21198	1216	7	12	12	NUM
inlawrev-21198	1216	8	-	-	SYM
inlawrev-21198	1216	9	13	13	NUM
inlawrev-21198	1216	10	,	,	PUNCT
inlawrev-21198	1216	11	2015	2015	NUM
inlawrev-21198	1216	12	ind	ind	NOUN
inlawrev-21198	1216	13	.	.	PUNCT
inlawrev-21198	1217	1	acts	act	VERB
inlawrev-21198	1217	2	740	740	NUM
inlawrev-21198	1217	3	,	,	PUNCT
inlawrev-21198	1217	4	747	747	NUM
inlawrev-21198	1217	5	-	-	SYM
inlawrev-21198	1217	6	48	48	NUM
inlawrev-21198	1217	7	(	(	PUNCT
inlawrev-21198	1217	8	amending	amend	VERB
inlawrev-21198	1217	9	ind	ind	NOUN
inlawrev-21198	1217	10	.	.	PUNCT
inlawrev-21198	1218	1	code	code	PROPN
inlawrev-21198	1218	2	§	§	PROPN
inlawrev-21198	1218	3	§	§	PROPN
inlawrev-21198	1218	4	7.1	7.1	NUM
inlawrev-21198	1218	5	-	-	SYM
inlawrev-21198	1218	6	4	4	NUM
inlawrev-21198	1218	7	-	-	PUNCT
inlawrev-21198	1218	8	4	4	NUM
inlawrev-21198	1218	9	-	-	SYM
inlawrev-21198	1218	10	3	3	NUM
inlawrev-21198	1218	11	,	,	PUNCT
inlawrev-21198	1218	12	-4.5	-4.5	PUNCT
inlawrev-21198	1218	13	-	-	PUNCT
inlawrev-21198	1218	14	3	3	NUM
inlawrev-21198	1218	15	)	)	PUNCT
inlawrev-21198	1218	16	.	.	PUNCT
inlawrev-21198	1219	1	the	the	DET
inlawrev-21198	1219	2	wine	wine	NOUN
inlawrev-21198	1219	3	excise	excise	NOUN
inlawrev-21198	1219	4	tax	tax	NOUN
inlawrev-21198	1219	5	is	be	AUX
inlawrev-21198	1219	6	$	$	SYM
inlawrev-21198	1219	7	0.47	0.47	NUM
inlawrev-21198	1219	8	per	per	ADP
inlawrev-21198	1219	9	gallon	gallon	NOUN
inlawrev-21198	1219	10	and	and	CCONJ
inlawrev-21198	1219	11	the	the	DET
inlawrev-21198	1219	12	hard	hard	ADJ
inlawrev-21198	1219	13	cider	cider	NOUN
inlawrev-21198	1219	14	excise	excise	NOUN
inlawrev-21198	1219	15	tax	tax	NOUN
inlawrev-21198	1219	16	is	be	AUX
inlawrev-21198	1219	17	$	$	SYM
inlawrev-21198	1219	18	0.115	0.115	NUM
inlawrev-21198	1219	19	per	per	ADP
inlawrev-21198	1219	20	gallon	gallon	NOUN
inlawrev-21198	1219	21	.	.	PUNCT
inlawrev-21198	1220	1	ind	ind	PROPN
inlawrev-21198	1220	2	.	.	PUNCT
inlawrev-21198	1221	1	code	code	PROPN
inlawrev-21198	1221	2	§	§	PROPN
inlawrev-21198	1221	3	§	§	PROPN
inlawrev-21198	1221	4	7.1	7.1	NUM
inlawrev-21198	1221	5	-	-	SYM
inlawrev-21198	1221	6	4	4	NUM
inlawrev-21198	1221	7	-	-	PUNCT
inlawrev-21198	1221	8	4	4	NUM
inlawrev-21198	1221	9	-	-	SYM
inlawrev-21198	1221	10	1	1	NUM
inlawrev-21198	1221	11	,	,	PUNCT
inlawrev-21198	1221	12	-4.5	-4.5	PUNCT
inlawrev-21198	1221	13	-	-	PUNCT
inlawrev-21198	1221	14	1	1	NUM
inlawrev-21198	1221	15	.	.	PUNCT
inlawrev-21198	1222	1	184	184	NUM
inlawrev-21198	1222	2	.	.	PUNCT
inlawrev-21198	1223	1	pub	pub	NOUN
inlawrev-21198	1223	2	.	.	PUNCT
inlawrev-21198	1224	1	l.	l.	PROPN
inlawrev-21198	1224	2	no	no	INTJ
inlawrev-21198	1224	3	.	.	PROPN
inlawrev-21198	1225	1	250	250	NUM
inlawrev-21198	1225	2	-	-	SYM
inlawrev-21198	1225	3	2015	2015	NUM
inlawrev-21198	1225	4	,	,	PUNCT
inlawrev-21198	1225	5	§	§	PROPN
inlawrev-21198	1225	6	45	45	NUM
inlawrev-21198	1225	7	,	,	PUNCT
inlawrev-21198	1225	8	2015	2015	NUM
inlawrev-21198	1225	9	ind	ind	NOUN
inlawrev-21198	1225	10	.	.	PUNCT
inlawrev-21198	1226	1	acts	act	VERB
inlawrev-21198	1226	2	4053	4053	NUM
inlawrev-21198	1226	3	,	,	PUNCT
inlawrev-21198	1226	4	4123	4123	NUM
inlawrev-21198	1226	5	(	(	PUNCT
inlawrev-21198	1226	6	amending	amend	VERB
inlawrev-21198	1226	7	ind	ind	NOUN
inlawrev-21198	1226	8	.	.	PUNCT
inlawrev-21198	1227	1	code	code	PROPN
inlawrev-21198	1227	2	§	§	PROPN
inlawrev-21198	1227	3	6	6	NUM
inlawrev-21198	1227	4	-	-	SYM
inlawrev-21198	1227	5	8	8	NUM
inlawrev-21198	1227	6	-	-	NUM
inlawrev-21198	1227	7	119	119	NUM
inlawrev-21198	1227	8	)	)	PUNCT
inlawrev-21198	1227	9	.	.	PUNCT
inlawrev-21198	1228	1	185	185	NUM
inlawrev-21198	1228	2	.	.	PUNCT
inlawrev-21198	1229	1	i	i	PRON
inlawrev-21198	1229	2	d.	d.	PROPN
inlawrev-21198	1229	3	§	§	PROPN
inlawrev-21198	1229	4	46	46	NUM
inlawrev-21198	1229	5	,	,	PUNCT
inlawrev-21198	1229	6	2015	2015	NUM
inlawrev-21198	1229	7	ind	ind	NOUN
inlawrev-21198	1229	8	.	.	PUNCT
inlawrev-21198	1230	1	acts	act	VERB
inlawrev-21198	1230	2	at	at	ADP
inlawrev-21198	1230	3	4123	4123	NUM
inlawrev-21198	1230	4	-	-	SYM
inlawrev-21198	1230	5	24	24	NUM
inlawrev-21198	1230	6	(	(	PUNCT
inlawrev-21198	1230	7	codified	codify	VERB
inlawrev-21198	1230	8	at	at	ADP
inlawrev-21198	1230	9	ind	ind	PROPN
inlawrev-21198	1230	10	.	.	PUNCT
inlawrev-21198	1231	1	code	code	PROPN
inlawrev-21198	1231	2	§	§	PROPN
inlawrev-21198	1231	3	6	6	NUM
inlawrev-21198	1231	4	-	-	SYM
inlawrev-21198	1231	5	8	8	NUM
inlawrev-21198	1231	6	-	-	PUNCT
inlawrev-21198	1231	7	11	11	NUM
inlawrev-21198	1231	8	-	-	SYM
inlawrev-21198	1231	9	11.5	11.5	NUM
inlawrev-21198	1231	10	)	)	PUNCT
inlawrev-21198	1231	11	.	.	PUNCT
inlawrev-21198	1232	1	186	186	NUM
inlawrev-21198	1232	2	.	.	PUNCT
inlawrev-21198	1233	1	pub	pub	NOUN
inlawrev-21198	1233	2	.	.	PUNCT
inlawrev-21198	1234	1	l.	l.	PROPN
inlawrev-21198	1234	2	no	no	INTJ
inlawrev-21198	1234	3	.	.	PROPN
inlawrev-21198	1235	1	213	213	NUM
inlawrev-21198	1235	2	-	-	SYM
inlawrev-21198	1235	3	2015	2015	NUM
inlawrev-21198	1235	4	,	,	PUNCT
inlawrev-21198	1235	5	§	§	PROPN
inlawrev-21198	1235	6	91	91	NUM
inlawrev-21198	1235	7	,	,	PUNCT
inlawrev-21198	1235	8	2015	2015	NUM
inlawrev-21198	1235	9	ind	ind	NOUN
inlawrev-21198	1235	10	.	.	PUNCT
inlawrev-21198	1236	1	acts	act	VERB
inlawrev-21198	1236	2	2636	2636	NUM
inlawrev-21198	1236	3	,	,	PUNCT
inlawrev-21198	1236	4	2959	2959	NUM
inlawrev-21198	1236	5	(	(	PUNCT
inlawrev-21198	1236	6	amending	amend	VERB
inlawrev-21198	1236	7	ind	ind	NOUN
inlawrev-21198	1236	8	.	.	PUNCT
inlawrev-21198	1237	1	code	code	PROPN
inlawrev-21198	1237	2	§	§	PROPN
inlawrev-21198	1237	3	6	6	NUM
inlawrev-21198	1237	4	-	-	SYM
inlawrev-21198	1237	5	8.1	8.1	NUM
inlawrev-21198	1237	6	-	-	PUNCT
inlawrev-21198	1237	7	317	317	NUM
inlawrev-21198	1237	8	)	)	PUNCT
inlawrev-21198	1237	9	.	.	PUNCT
inlawrev-21198	1238	1	any	any	DET
inlawrev-21198	1238	2	proceeds	proceed	NOUN
inlawrev-21198	1238	3	from	from	ADP
inlawrev-21198	1238	4	the	the	DET
inlawrev-21198	1238	5	newly	newly	ADV
inlawrev-21198	1238	6	-	-	PUNCT
inlawrev-21198	1238	7	created	create	VERB
inlawrev-21198	1238	8	tax	tax	NOUN
inlawrev-21198	1238	9	amnesty	amnesty	NOUN
inlawrev-21198	1238	10	program	program	NOUN
inlawrev-21198	1238	11	will	will	AUX
inlawrev-21198	1238	12	be	be	AUX
inlawrev-21198	1238	13	distributed	distribute	VERB
inlawrev-21198	1238	14	as	as	SCONJ
inlawrev-21198	1238	15	follows	follow	VERB
inlawrev-21198	1238	16	:	:	PUNCT
inlawrev-21198	1238	17	(	(	PUNCT
inlawrev-21198	1238	18	1	1	X
inlawrev-21198	1238	19	)	)	PUNCT
inlawrev-21198	1238	20	the	the	DET
inlawrev-21198	1238	21	first	first	ADJ
inlawrev-21198	1238	22	$	$	SYM
inlawrev-21198	1238	23	84	84	NUM
inlawrev-21198	1238	24	million	million	NUM
inlawrev-21198	1238	25	to	to	ADP
inlawrev-21198	1238	26	the	the	DET
inlawrev-21198	1238	27	indiana	indiana	PROPN
inlawrev-21198	1238	28	regional	regional	PROPN
inlawrev-21198	1238	29	cities	cities	PROPN
inlawrev-21198	1238	30	development	development	PROPN
inlawrev-21198	1238	31	fund	fund	PROPN
inlawrev-21198	1238	32	,	,	PUNCT
inlawrev-21198	1238	33	(	(	PUNCT
inlawrev-21198	1238	34	2	2	X
inlawrev-21198	1238	35	)	)	PUNCT
inlawrev-21198	1238	36	the	the	DET
inlawrev-21198	1238	37	next	next	ADJ
inlawrev-21198	1238	38	$	$	SYM
inlawrev-21198	1238	39	6	6	NUM
inlawrev-21198	1238	40	million	million	NUM
inlawrev-21198	1238	41	to	to	ADP
inlawrev-21198	1238	42	the	the	DET
inlawrev-21198	1238	43	indiana	indiana	PROPN
inlawrev-21198	1238	44	department	department	PROPN
inlawrev-21198	1238	45	of	of	ADP
inlawrev-21198	1238	46	transportation	transportation	NOUN
inlawrev-21198	1238	47	for	for	ADP
inlawrev-21198	1238	48	use	use	NOUN
inlawrev-21198	1238	49	funding	fund	VERB
inlawrev-21198	1238	50	the	the	DET
inlawrev-21198	1238	51	hoosier	hoosier	NOUN
inlawrev-21198	1238	52	state	state	PROPN
inlawrev-21198	1238	53	rail	rail	NOUN
inlawrev-21198	1238	54	line	line	NOUN
inlawrev-21198	1238	55	,	,	PUNCT
inlawrev-21198	1238	56	and	and	CCONJ
inlawrev-21198	1238	57	(	(	PUNCT
inlawrev-21198	1238	58	3	3	X
inlawrev-21198	1238	59	)	)	PUNCT
inlawrev-21198	1238	60	any	any	DET
inlawrev-21198	1238	61	1258	1258	NUM
inlawrev-21198	1238	62	indiana	indiana	PROPN
inlawrev-21198	1238	63	law	law	PROPN
inlawrev-21198	1238	64	review	review	NOUN
inlawrev-21198	1239	1	[	[	X
inlawrev-21198	1239	2	vol	vol	NOUN
inlawrev-21198	1239	3	.	.	PUNCT
inlawrev-21198	1240	1	49:1235	49:1235	NUM
inlawrev-21198	1240	2	the	the	DET
inlawrev-21198	1240	3	program	program	NOUN
inlawrev-21198	1240	4	expeditiously	expeditiously	ADV
inlawrev-21198	1240	5	and	and	CCONJ
inlawrev-21198	1240	6	must	must	AUX
inlawrev-21198	1240	7	terminate	terminate	VERB
inlawrev-21198	1240	8	the	the	DET
inlawrev-21198	1240	9	program	program	NOUN
inlawrev-21198	1240	10	prior	prior	ADV
inlawrev-21198	1240	11	to	to	ADP
inlawrev-21198	1240	12	january	january	PROPN
inlawrev-21198	1240	13	1,187	1,187	NUM
inlawrev-21198	1240	14	2017	2017	NUM
inlawrev-21198	1240	15	.	.	PUNCT
inlawrev-21198	1241	1	the	the	DET
inlawrev-21198	1241	2	additional	additional	ADJ
inlawrev-21198	1241	3	penalty	penalty	NOUN
inlawrev-21198	1241	4	provisions	provision	NOUN
inlawrev-21198	1241	5	accompanying	accompany	VERB
inlawrev-21198	1241	6	the	the	DET
inlawrev-21198	1241	7	2004	2004	NUM
inlawrev-21198	1241	8	tax	tax	NOUN
inlawrev-21198	1241	9	amnesty188	amnesty188	PROPN
inlawrev-21198	1241	10	program	program	NOUN
inlawrev-21198	1241	11	,	,	PUNCT
inlawrev-21198	1241	12	which	which	PRON
inlawrev-21198	1241	13	doubled	double	VERB
inlawrev-21198	1241	14	the	the	DET
inlawrev-21198	1241	15	taxpayer	taxpayer	NOUN
inlawrev-21198	1241	16	’s	’s	PART
inlawrev-21198	1241	17	penalty	penalty	NOUN
inlawrev-21198	1241	18	when	when	SCONJ
inlawrev-21198	1241	19	the	the	DET
inlawrev-21198	1241	20	taxpayer	taxpayer	NOUN
inlawrev-21198	1241	21	could	could	AUX
inlawrev-21198	1241	22	have	have	AUX
inlawrev-21198	1241	23	participated	participate	VERB
inlawrev-21198	1241	24	in	in	ADP
inlawrev-21198	1241	25	the	the	DET
inlawrev-21198	1241	26	amnesty	amnesty	NOUN
inlawrev-21198	1241	27	program	program	NOUN
inlawrev-21198	1241	28	but	but	CCONJ
inlawrev-21198	1241	29	failed	fail	VERB
inlawrev-21198	1241	30	to	to	PART
inlawrev-21198	1241	31	do	do	VERB
inlawrev-21198	1241	32	so	so	ADV
inlawrev-21198	1241	33	,	,	PUNCT
inlawrev-21198	1241	34	were	be	AUX
inlawrev-21198	1241	35	also	also	ADV
inlawrev-21198	1241	36	modified	modify	VERB
inlawrev-21198	1241	37	to	to	PART
inlawrev-21198	1241	38	cover	cover	VERB
inlawrev-21198	1241	39	any	any	DET
inlawrev-21198	1241	40	new	new	ADJ
inlawrev-21198	1241	41	program	program	NOUN
inlawrev-21198	1241	42	covering	cover	VERB
inlawrev-21198	1241	43	the	the	DET
inlawrev-21198	1241	44	tax	tax	NOUN
inlawrev-21198	1241	45	periods	period	NOUN
inlawrev-21198	1241	46	through	through	ADP
inlawrev-21198	1241	47	january	january	PROPN
inlawrev-21198	1241	48	2013	2013	NUM
inlawrev-21198	1241	49	,	,	PUNCT
inlawrev-21198	1241	50	and	and	CCONJ
inlawrev-21198	1241	51	to	to	PART
inlawrev-21198	1241	52	cover	cover	VERB
inlawrev-21198	1241	53	the	the	DET
inlawrev-21198	1241	54	failure	failure	NOUN
inlawrev-21198	1241	55	to	to	PART
inlawrev-21198	1241	56	file	file	VERB
inlawrev-21198	1241	57	penalty.189	penalty.189	PROPN
inlawrev-21198	1241	58	the	the	DET
inlawrev-21198	1241	59	ga	ga	PROPN
inlawrev-21198	1241	60	altered	alter	VERB
inlawrev-21198	1241	61	the	the	DET
inlawrev-21198	1241	62	date	date	NOUN
inlawrev-21198	1241	63	that	that	PRON
inlawrev-21198	1241	64	interest	interest	NOUN
inlawrev-21198	1241	65	begins	begin	VERB
inlawrev-21198	1241	66	to	to	PART
inlawrev-21198	1241	67	accrue	accrue	VERB
inlawrev-21198	1241	68	for	for	ADP
inlawrev-21198	1241	69	refund	refund	NOUN
inlawrev-21198	1241	70	claims	claim	NOUN
inlawrev-21198	1241	71	filed	file	VERB
inlawrev-21198	1241	72	after	after	ADP
inlawrev-21198	1241	73	june	june	PROPN
inlawrev-21198	1241	74	30	30	NUM
inlawrev-21198	1241	75	,	,	PUNCT
inlawrev-21198	1241	76	2015	2015	NUM
inlawrev-21198	1241	77	.	.	PUNCT
inlawrev-21198	1242	1	prior	prior	ADV
inlawrev-21198	1242	2	to	to	ADP
inlawrev-21198	1242	3	that	that	DET
inlawrev-21198	1242	4	date	date	NOUN
inlawrev-21198	1242	5	,	,	PUNCT
inlawrev-21198	1242	6	interest	interest	NOUN
inlawrev-21198	1242	7	began	begin	VERB
inlawrev-21198	1242	8	on	on	ADP
inlawrev-21198	1242	9	the	the	DET
inlawrev-21198	1242	10	date	date	NOUN
inlawrev-21198	1242	11	the	the	DET
inlawrev-21198	1242	12	refund	refund	NOUN
inlawrev-21198	1242	13	claim	claim	NOUN
inlawrev-21198	1242	14	was	be	AUX
inlawrev-21198	1242	15	filed	file	VERB
inlawrev-21198	1242	16	.	.	PUNCT
inlawrev-21198	1243	1	now	now	ADV
inlawrev-21198	1243	2	,	,	PUNCT
inlawrev-21198	1243	3	interest	interest	NOUN
inlawrev-21198	1243	4	begins	begin	VERB
inlawrev-21198	1243	5	on	on	ADP
inlawrev-21198	1243	6	the	the	DET
inlawrev-21198	1243	7	latest	late	ADJ
inlawrev-21198	1243	8	of	of	ADP
inlawrev-21198	1243	9	(	(	PUNCT
inlawrev-21198	1243	10	1	1	X
inlawrev-21198	1243	11	)	)	PUNCT
inlawrev-21198	1243	12	the	the	DET
inlawrev-21198	1243	13	date	date	NOUN
inlawrev-21198	1243	14	that	that	PRON
inlawrev-21198	1243	15	the	the	DET
inlawrev-21198	1243	16	tax	tax	NOUN
inlawrev-21198	1243	17	payment	payment	NOUN
inlawrev-21198	1243	18	was	be	AUX
inlawrev-21198	1243	19	due	due	ADJ
inlawrev-21198	1243	20	,	,	PUNCT
inlawrev-21198	1243	21	(	(	PUNCT
inlawrev-21198	1243	22	2	2	X
inlawrev-21198	1243	23	)	)	PUNCT
inlawrev-21198	1243	24	the	the	DET
inlawrev-21198	1243	25	date	date	NOUN
inlawrev-21198	1243	26	it	it	PRON
inlawrev-21198	1243	27	was	be	AUX
inlawrev-21198	1243	28	actually	actually	ADV
inlawrev-21198	1243	29	paid	pay	VERB
inlawrev-21198	1243	30	,	,	PUNCT
inlawrev-21198	1243	31	and	and	CCONJ
inlawrev-21198	1243	32	(	(	PUNCT
inlawrev-21198	1243	33	3	3	X
inlawrev-21198	1243	34	)	)	PUNCT
inlawrev-21198	1243	35	the	the	DET
inlawrev-21198	1243	36	date	date	NOUN
inlawrev-21198	1243	37	the	the	DET
inlawrev-21198	1243	38	relevant	relevant	ADJ
inlawrev-21198	1243	39	tax	tax	NOUN
inlawrev-21198	1243	40	return	return	NOUN
inlawrev-21198	1243	41	was	be	AUX
inlawrev-21198	1243	42	filed	file	VERB
inlawrev-21198	1243	43	.	.	PUNCT
inlawrev-21198	1244	1	for	for	ADP
inlawrev-21198	1244	2	state	state	NOUN
inlawrev-21198	1244	3	gross	gross	ADJ
inlawrev-21198	1244	4	retail	retail	NOUN
inlawrev-21198	1244	5	or	or	CCONJ
inlawrev-21198	1244	6	use	use	VERB
inlawrev-21198	1244	7	taxes	taxis	NOUN
inlawrev-21198	1244	8	,	,	PUNCT
inlawrev-21198	1244	9	the	the	DET
inlawrev-21198	1244	10	due	due	ADJ
inlawrev-21198	1244	11	date	date	NOUN
inlawrev-21198	1244	12	is	be	AUX
inlawrev-21198	1244	13	automatically190	automatically190	PROPN
inlawrev-21198	1244	14	deemed	deem	VERB
inlawrev-21198	1244	15	to	to	PART
inlawrev-21198	1244	16	be	be	AUX
inlawrev-21198	1244	17	december	december	PROPN
inlawrev-21198	1244	18	31	31	NUM
inlawrev-21198	1244	19	of	of	ADP
inlawrev-21198	1244	20	the	the	DET
inlawrev-21198	1244	21	calendar	calendar	NOUN
inlawrev-21198	1244	22	year	year	NOUN
inlawrev-21198	1244	23	containing	contain	VERB
inlawrev-21198	1244	24	the	the	DET
inlawrev-21198	1244	25	rem	rem	PUNCT
inlawrev-21198	1244	26	ittance	ittance	NOUN
inlawrev-21198	1244	27	period.191	period.191	NOUN
inlawrev-21198	1244	28	on	on	ADP
inlawrev-21198	1244	29	the	the	DET
inlawrev-21198	1244	30	tax	tax	NOUN
inlawrev-21198	1244	31	controversy	controversy	NOUN
inlawrev-21198	1244	32	front	front	NOUN
inlawrev-21198	1244	33	,	,	PUNCT
inlawrev-21198	1244	34	the	the	DET
inlawrev-21198	1244	35	ga	ga	PROPN
inlawrev-21198	1244	36	gave	give	VERB
inlawrev-21198	1244	37	the	the	DET
inlawrev-21198	1244	38	dor	dor	PROPN
inlawrev-21198	1244	39	another	another	DET
inlawrev-21198	1244	40	enforcement	enforcement	NOUN
inlawrev-21198	1244	41	tool	tool	NOUN
inlawrev-21198	1244	42	by	by	ADP
inlawrev-21198	1244	43	granting	grant	VERB
inlawrev-21198	1244	44	the	the	DET
inlawrev-21198	1244	45	dor	dor	PROPN
inlawrev-21198	1244	46	authority	authority	NOUN
inlawrev-21198	1244	47	to	to	PART
inlawrev-21198	1244	48	deny	deny	VERB
inlawrev-21198	1244	49	a	a	DET
inlawrev-21198	1244	50	taxpayer	taxpayer	NOUN
inlawrev-21198	1244	51	’s	’s	PART
inlawrev-21198	1244	52	vehicle	vehicle	NOUN
inlawrev-21198	1244	53	registration	registration	NOUN
inlawrev-21198	1244	54	application	application	NOUN
inlawrev-21198	1244	55	when	when	SCONJ
inlawrev-21198	1244	56	the	the	DET
inlawrev-21198	1244	57	taxpayer	taxpayer	NOUN
inlawrev-21198	1244	58	has	have	AUX
inlawrev-21198	1244	59	failed	fail	VERB
inlawrev-21198	1244	60	to	to	PART
inlawrev-21198	1244	61	file	file	VERB
inlawrev-21198	1244	62	all	all	DET
inlawrev-21198	1244	63	tax	tax	NOUN
inlawrev-21198	1244	64	returns	return	NOUN
inlawrev-21198	1244	65	or	or	CCONJ
inlawrev-21198	1244	66	information	information	NOUN
inlawrev-21198	1244	67	returns	return	NOUN
inlawrev-21198	1244	68	,	,	PUNCT
inlawrev-21198	1244	69	and	and	CCONJ
inlawrev-21198	1244	70	to	to	PART
inlawrev-21198	1244	71	pay	pay	VERB
inlawrev-21198	1244	72	all	all	DET
inlawrev-21198	1244	73	taxes	taxis	NOUN
inlawrev-21198	1244	74	,	,	PUNCT
inlawrev-21198	1244	75	penalties	penalty	NOUN
inlawrev-21198	1244	76	,	,	PUNCT
inlawrev-21198	1244	77	and	and	CCONJ
inlawrev-21198	1244	78	interest	interest	NOUN
inlawrev-21198	1244	79	.	.	PUNCT
inlawrev-21198	1245	1	the	the	DET
inlawrev-21198	1245	2	dor	dor	PROPN
inlawrev-21198	1245	3	’s	’s	PART
inlawrev-21198	1245	4	denial	denial	NOUN
inlawrev-21198	1245	5	authority192	authority192	PROPN
inlawrev-21198	1245	6	extends	extend	VERB
inlawrev-21198	1245	7	to	to	ADP
inlawrev-21198	1245	8	businesses	business	NOUN
inlawrev-21198	1245	9	“	"	PUNCT
inlawrev-21198	1245	10	operated	operate	VERB
inlawrev-21198	1245	11	,	,	PUNCT
inlawrev-21198	1245	12	managed	manage	VERB
inlawrev-21198	1245	13	,	,	PUNCT
inlawrev-21198	1245	14	or	or	CCONJ
inlawrev-21198	1245	15	otherwise	otherwise	ADV
inlawrev-21198	1245	16	controlled	control	VERB
inlawrev-21198	1245	17	by	by	ADP
inlawrev-21198	1245	18	or	or	CCONJ
inlawrev-21198	1245	19	affiliated	affiliate	VERB
inlawrev-21198	1245	20	with	with	ADP
inlawrev-21198	1245	21	”	"	PUNCT
inlawrev-21198	1245	22	the	the	DET
inlawrev-21198	1245	23	delinquent	delinquent	ADJ
inlawrev-21198	1245	24	applicant	applicant	NOUN
inlawrev-21198	1245	25	(	(	PUNCT
inlawrev-21198	1245	26	including	include	VERB
inlawrev-21198	1245	27	those	those	DET
inlawrev-21198	1245	28	businesses	business	NOUN
inlawrev-21198	1245	29	controlled	control	VERB
inlawrev-21198	1245	30	by	by	ADP
inlawrev-21198	1245	31	a	a	DET
inlawrev-21198	1245	32	relative	relative	ADJ
inlawrev-21198	1245	33	or	or	CCONJ
inlawrev-21198	1245	34	family	family	NOUN
inlawrev-21198	1245	35	member	member	NOUN
inlawrev-21198	1245	36	of	of	ADP
inlawrev-21198	1245	37	the	the	DET
inlawrev-21198	1245	38	applicant	applicant	NOUN
inlawrev-21198	1245	39	)	)	PUNCT
inlawrev-21198	1245	40	.	.	PUNCT
inlawrev-21198	1246	1	procedurally	procedurally	ADV
inlawrev-21198	1246	2	,	,	PUNCT
inlawrev-21198	1246	3	the	the	DET
inlawrev-21198	1246	4	ga	ga	PROPN
inlawrev-21198	1246	5	extended	extend	VERB
inlawrev-21198	1246	6	the193	the193	PROPN
inlawrev-21198	1246	7	taxpayer	taxpayer	PROPN
inlawrev-21198	1246	8	’s	’s	PART
inlawrev-21198	1246	9	period	period	NOUN
inlawrev-21198	1246	10	for	for	ADP
inlawrev-21198	1246	11	filing	file	VERB
inlawrev-21198	1246	12	an	an	DET
inlawrev-21198	1246	13	appeal	appeal	NOUN
inlawrev-21198	1246	14	with	with	ADP
inlawrev-21198	1246	15	the	the	DET
inlawrev-21198	1246	16	tax	tax	NOUN
inlawrev-21198	1246	17	court	court	NOUN
inlawrev-21198	1246	18	from	from	ADP
inlawrev-21198	1246	19	sixty	sixty	NUM
inlawrev-21198	1246	20	days	day	NOUN
inlawrev-21198	1246	21	to	to	ADP
inlawrev-21198	1246	22	ninety	ninety	NUM
inlawrev-21198	1246	23	days	day	NOUN
inlawrev-21198	1246	24	after	after	SCONJ
inlawrev-21198	1246	25	the	the	DET
inlawrev-21198	1246	26	dor	dor	PROPN
inlawrev-21198	1246	27	issues	issue	VERB
inlawrev-21198	1246	28	its	its	PRON
inlawrev-21198	1246	29	letter	letter	NOUN
inlawrev-21198	1246	30	of	of	ADP
inlawrev-21198	1246	31	findings	finding	NOUN
inlawrev-21198	1246	32	and	and	CCONJ
inlawrev-21198	1246	33	made	make	VERB
inlawrev-21198	1246	34	possible	possible	ADJ
inlawrev-21198	1246	35	an	an	DET
inlawrev-21198	1246	36	extension	extension	NOUN
inlawrev-21198	1246	37	of	of	ADP
inlawrev-21198	1246	38	an	an	DET
inlawrev-21198	1246	39	additional	additional	ADJ
inlawrev-21198	1246	40	ninety	ninety	NUM
inlawrev-21198	1246	41	days	day	NOUN
inlawrev-21198	1246	42	by	by	ADP
inlawrev-21198	1246	43	mutual	mutual	ADJ
inlawrev-21198	1246	44	agreement	agreement	NOUN
inlawrev-21198	1246	45	between	between	ADP
inlawrev-21198	1246	46	the	the	DET
inlawrev-21198	1246	47	taxpayer	taxpayer	NOUN
inlawrev-21198	1246	48	and	and	CCONJ
inlawrev-21198	1246	49	the	the	DET
inlawrev-21198	1246	50	do	do	NOUN
inlawrev-21198	1246	51	r	r	NOUN
inlawrev-21198	1246	52	.	.	PUNCT
inlawrev-21198	1247	1	the	the	DET
inlawrev-21198	1247	2	procedure	procedure	NOUN
inlawrev-21198	1247	3	for	for	ADP
inlawrev-21198	1247	4	challenging	challenge	VERB
inlawrev-21198	1247	5	the	the	DET
inlawrev-21198	1247	6	dor	dor	NOUN
inlawrev-21198	1247	7	’s	’s	PART
inlawrev-21198	1247	8	denial	denial	NOUN
inlawrev-21198	1247	9	of	of	ADP
inlawrev-21198	1247	10	a	a	DET
inlawrev-21198	1247	11	refund194	refund194	PROPN
inlawrev-21198	1247	12	claim	claim	NOUN
inlawrev-21198	1247	13	,	,	PUNCT
inlawrev-21198	1247	14	both	both	CCONJ
inlawrev-21198	1247	15	within	within	ADP
inlawrev-21198	1247	16	the	the	DET
inlawrev-21198	1247	17	dor	dor	NOUN
inlawrev-21198	1247	18	and	and	CCONJ
inlawrev-21198	1247	19	to	to	ADP
inlawrev-21198	1247	20	the	the	DET
inlawrev-21198	1247	21	tax	tax	NOUN
inlawrev-21198	1247	22	court	court	NOUN
inlawrev-21198	1247	23	,	,	PUNCT
inlawrev-21198	1247	24	were	be	AUX
inlawrev-21198	1247	25	updated	update	VERB
inlawrev-21198	1247	26	to	to	PART
inlawrev-21198	1247	27	better	well	ADV
inlawrev-21198	1247	28	align	align	VERB
inlawrev-21198	1247	29	those	those	DET
inlawrev-21198	1247	30	procedures	procedure	NOUN
inlawrev-21198	1247	31	with	with	ADP
inlawrev-21198	1247	32	the	the	DET
inlawrev-21198	1247	33	procedures	procedure	NOUN
inlawrev-21198	1247	34	used	use	VERB
inlawrev-21198	1247	35	to	to	PART
inlawrev-21198	1247	36	challenge	challenge	VERB
inlawrev-21198	1247	37	the	the	DET
inlawrev-21198	1247	38	d	d	NOUN
inlawrev-21198	1247	39	or	or	CCONJ
inlawrev-21198	1247	40	’s	’s	ADV
inlawrev-21198	1247	41	proposed	propose	VERB
inlawrev-21198	1247	42	assessment	assessment	NOUN
inlawrev-21198	1247	43	of	of	ADP
inlawrev-21198	1247	44	additional	additional	ADJ
inlawrev-21198	1247	45	taxes	taxis	NOUN
inlawrev-21198	1247	46	contained	contain	VERB
inlawrev-21198	1247	47	in	in	ADP
inlawrev-21198	1247	48	a	a	DET
inlawrev-21198	1247	49	letter	letter	NOUN
inlawrev-21198	1247	50	of	of	ADP
inlawrev-21198	1247	51	findings	finding	NOUN
inlawrev-21198	1247	52	.	.	PUNCT
inlawrev-21198	1248	1	controversies195	controversies195	NOUN
inlawrev-21198	1248	2	that	that	PRON
inlawrev-21198	1248	3	have	have	AUX
inlawrev-21198	1248	4	reached	reach	VERB
inlawrev-21198	1248	5	the	the	DET
inlawrev-21198	1248	6	collections	collection	NOUN
inlawrev-21198	1248	7	phase	phase	NOUN
inlawrev-21198	1248	8	also	also	ADV
inlawrev-21198	1248	9	received	receive	VERB
inlawrev-21198	1248	10	some	some	DET
inlawrev-21198	1248	11	attention	attention	NOUN
inlawrev-21198	1248	12	.	.	PUNCT
inlawrev-21198	1249	1	t	t	NOUN
inlawrev-21198	1249	2	he	he	PRON
inlawrev-21198	1249	3	dor	dor	PROPN
inlawrev-21198	1249	4	commissioner	commissioner	NOUN
inlawrev-21198	1249	5	may	may	AUX
inlawrev-21198	1249	6	expunge	expunge	VERB
inlawrev-21198	1249	7	a	a	DET
inlawrev-21198	1249	8	tax	tax	NOUN
inlawrev-21198	1249	9	warrant	warrant	NOUN
inlawrev-21198	1249	10	when	when	SCONJ
inlawrev-21198	1249	11	the	the	DET
inlawrev-21198	1249	12	taxpayer	taxpayer	NOUN
inlawrev-21198	1249	13	has	have	AUX
inlawrev-21198	1249	14	paid	pay	VERB
inlawrev-21198	1249	15	or	or	CCONJ
inlawrev-21198	1249	16	resolved	resolve	VERB
inlawrev-21198	1249	17	all	all	DET
inlawrev-21198	1249	18	outstanding	outstanding	ADJ
inlawrev-21198	1249	19	tax	tax	NOUN
inlawrev-21198	1249	20	issues	issue	NOUN
inlawrev-21198	1249	21	for	for	ADP
inlawrev-21198	1249	22	the	the	DET
inlawrev-21198	1249	23	preceding	precede	VERB
inlawrev-21198	1249	24	five	five	NUM
inlawrev-21198	1249	25	years	year	NOUN
inlawrev-21198	1249	26	,	,	PUNCT
inlawrev-21198	1249	27	the	the	DET
inlawrev-21198	1249	28	warrant	warrant	NOUN
inlawrev-21198	1249	29	is	be	AUX
inlawrev-21198	1249	30	more	more	ADJ
inlawrev-21198	1249	31	than	than	ADP
inlawrev-21198	1249	32	ten	ten	NUM
inlawrev-21198	1249	33	years	year	NOUN
inlawrev-21198	1249	34	old	old	ADJ
inlawrev-21198	1249	35	,	,	PUNCT
inlawrev-21198	1249	36	the	the	DET
inlawrev-21198	1249	37	warrant	warrant	NOUN
inlawrev-21198	1249	38	is	be	AUX
inlawrev-21198	1249	39	not	not	PART
inlawrev-21198	1249	40	the	the	DET
inlawrev-21198	1249	41	subject	subject	NOUN
inlawrev-21198	1249	42	of	of	ADP
inlawrev-21198	1249	43	pending	pende	VERB
inlawrev-21198	1249	44	litigation	litigation	NOUN
inlawrev-21198	1249	45	,	,	PUNCT
inlawrev-21198	1249	46	or	or	CCONJ
inlawrev-21198	1249	47	the	the	DET
inlawrev-21198	1249	48	d	d	NOUN
inlawrev-21198	1249	49	or	or	CCONJ
inlawrev-21198	1249	50	has	have	VERB
inlawrev-21198	1249	51	residual	residual	ADJ
inlawrev-21198	1249	52	amounts	amount	NOUN
inlawrev-21198	1249	53	to	to	ADP
inlawrev-21198	1249	54	the	the	DET
inlawrev-21198	1249	55	state	state	NOUN
inlawrev-21198	1249	56	general	general	ADJ
inlawrev-21198	1249	57	fund	fund	PROPN
inlawrev-21198	1249	58	.	.	PUNCT
inlawrev-21198	1250	1	i	i	PRON
inlawrev-21198	1250	2	d.	d.	PROPN
inlawrev-21198	1250	3	§	§	PROPN
inlawrev-21198	1250	4	93	93	NUM
inlawrev-21198	1250	5	,	,	PUNCT
inlawrev-21198	1250	6	2015	2015	NUM
inlawrev-21198	1250	7	ind	ind	NOUN
inlawrev-21198	1250	8	.	.	PUNCT
inlawrev-21198	1251	1	acts	act	VERB
inlawrev-21198	1251	2	at	at	ADP
inlawrev-21198	1251	3	2961	2961	NUM
inlawrev-21198	1251	4	-	-	SYM
inlawrev-21198	1251	5	62	62	NUM
inlawrev-21198	1251	6	(	(	PUNCT
inlawrev-21198	1251	7	codified	codify	VERB
inlawrev-21198	1251	8	at	at	ADP
inlawrev-21198	1251	9	ind	ind	PROPN
inlawrev-21198	1251	10	.	.	PUNCT
inlawrev-21198	1252	1	code	code	PROPN
inlawrev-21198	1252	2	§	§	PROPN
inlawrev-21198	1252	3	6	6	NUM
inlawrev-21198	1252	4	-	-	SYM
inlawrev-21198	1252	5	8.1	8.1	NUM
inlawrev-21198	1252	6	-	-	PUNCT
inlawrev-21198	1252	7	3	3	NUM
inlawrev-21198	1252	8	-	-	NUM
inlawrev-21198	1252	9	25	25	NUM
inlawrev-21198	1252	10	)	)	PUNCT
inlawrev-21198	1252	11	.	.	PUNCT
inlawrev-21198	1253	1	187	187	NUM
inlawrev-21198	1253	2	.	.	PUNCT
inlawrev-21198	1254	1	i	i	PRON
inlawrev-21198	1254	2	d.	d.	PROPN
inlawrev-21198	1254	3	§	§	PROPN
inlawrev-21198	1254	4	92	92	NUM
inlawrev-21198	1254	5	,	,	PUNCT
inlawrev-21198	1254	6	2015	2015	NUM
inlawrev-21198	1254	7	ind	ind	NOUN
inlawrev-21198	1254	8	.	.	PUNCT
inlawrev-21198	1255	1	acts	act	VERB
inlawrev-21198	1255	2	at	at	ADP
inlawrev-21198	1255	3	2961	2961	NUM
inlawrev-21198	1255	4	(	(	PUNCT
inlawrev-21198	1255	5	codified	codify	VERB
inlawrev-21198	1255	6	at	at	ADP
inlawrev-21198	1255	7	ind	ind	PROPN
inlawrev-21198	1255	8	.	.	PUNCT
inlawrev-21198	1256	1	code	code	PROPN
inlawrev-21198	1256	2	§	§	PROPN
inlawrev-21198	1256	3	6	6	NUM
inlawrev-21198	1256	4	-	-	SYM
inlawrev-21198	1256	5	8.1	8.1	NUM
inlawrev-21198	1256	6	-	-	PUNCT
inlawrev-21198	1256	7	3	3	NUM
inlawrev-21198	1256	8	-	-	NUM
inlawrev-21198	1256	9	24	24	NUM
inlawrev-21198	1256	10	)	)	PUNCT
inlawrev-21198	1256	11	.	.	PUNCT
inlawrev-21198	1257	1	188	188	NUM
inlawrev-21198	1257	2	.	.	PUNCT
inlawrev-21198	1258	1	i	i	PRON
inlawrev-21198	1258	2	d.	d.	PROPN
inlawrev-21198	1258	3	§	§	PROPN
inlawrev-21198	1258	4	91	91	NUM
inlawrev-21198	1258	5	,	,	PUNCT
inlawrev-21198	1258	6	2015	2015	NUM
inlawrev-21198	1258	7	ind	ind	NOUN
inlawrev-21198	1258	8	.	.	PUNCT
inlawrev-21198	1259	1	acts	act	VERB
inlawrev-21198	1259	2	at	at	ADP
inlawrev-21198	1259	3	2960	2960	NUM
inlawrev-21198	1259	4	(	(	PUNCT
inlawrev-21198	1259	5	amending	amend	VERB
inlawrev-21198	1259	6	ind	ind	NOUN
inlawrev-21198	1259	7	.	.	PUNCT
inlawrev-21198	1260	1	code	code	PROPN
inlawrev-21198	1260	2	§	§	PROPN
inlawrev-21198	1260	3	6	6	NUM
inlawrev-21198	1260	4	-	-	SYM
inlawrev-21198	1260	5	8.1	8.1	NUM
inlawrev-21198	1260	6	-	-	PUNCT
inlawrev-21198	1260	7	3	3	NUM
inlawrev-21198	1260	8	-	-	NUM
inlawrev-21198	1260	9	17	17	NUM
inlawrev-21198	1260	10	)	)	PUNCT
inlawrev-21198	1260	11	.	.	PUNCT
inlawrev-21198	1261	1	189	189	NUM
inlawrev-21198	1261	2	.	.	PUNCT
inlawrev-21198	1262	1	i	i	PRON
inlawrev-21198	1262	2	d.	d.	PROPN
inlawrev-21198	1262	3	§	§	PROPN
inlawrev-21198	1262	4	94	94	NUM
inlawrev-21198	1262	5	,	,	PUNCT
inlawrev-21198	1262	6	2015	2015	NUM
inlawrev-21198	1262	7	ind	ind	NOUN
inlawrev-21198	1262	8	.	.	PUNCT
inlawrev-21198	1263	1	acts	act	VERB
inlawrev-21198	1263	2	at	at	ADP
inlawrev-21198	1263	3	2962	2962	NUM
inlawrev-21198	1263	4	-	-	SYM
inlawrev-21198	1263	5	63	63	NUM
inlawrev-21198	1263	6	(	(	PUNCT
inlawrev-21198	1263	7	amending	amend	VERB
inlawrev-21198	1263	8	ind	ind	NOUN
inlawrev-21198	1263	9	.	.	PUNCT
inlawrev-21198	1264	1	code	code	PROPN
inlawrev-21198	1264	2	§	§	PROPN
inlawrev-21198	1264	3	6	6	NUM
inlawrev-21198	1264	4	-	-	SYM
inlawrev-21198	1264	5	8.1	8.1	NUM
inlawrev-21198	1264	6	-	-	PUNCT
inlawrev-21198	1264	7	10	10	NUM
inlawrev-21198	1264	8	-	-	NUM
inlawrev-21198	1264	9	12	12	NUM
inlawrev-21198	1264	10	)	)	PUNCT
inlawrev-21198	1264	11	.	.	PUNCT
inlawrev-21198	1265	1	190	190	NUM
inlawrev-21198	1265	2	.	.	PUNCT
inlawrev-21198	1266	1	pub	pub	NOUN
inlawrev-21198	1266	2	.	.	PUNCT
inlawrev-21198	1267	1	l.	l.	PROPN
inlawrev-21198	1267	2	no	no	INTJ
inlawrev-21198	1267	3	.	.	PROPN
inlawrev-21198	1268	1	242	242	NUM
inlawrev-21198	1268	2	-	-	SYM
inlawrev-21198	1268	3	2015	2015	NUM
inlawrev-21198	1268	4	,	,	PUNCT
inlawrev-21198	1268	5	§	§	PROPN
inlawrev-21198	1268	6	40	40	NUM
inlawrev-21198	1268	7	,	,	PUNCT
inlawrev-21198	1268	8	2015	2015	NUM
inlawrev-21198	1268	9	ind	ind	NOUN
inlawrev-21198	1268	10	.	.	PUNCT
inlawrev-21198	1269	1	acts	act	VERB
inlawrev-21198	1269	2	3704	3704	NUM
inlawrev-21198	1269	3	,	,	PUNCT
inlawrev-21198	1269	4	3777	3777	NUM
inlawrev-21198	1269	5	(	(	PUNCT
inlawrev-21198	1269	6	amending	amend	VERB
inlawrev-21198	1269	7	ind	ind	NOUN
inlawrev-21198	1269	8	.	.	PUNCT
inlawrev-21198	1270	1	code	code	PROPN
inlawrev-21198	1270	2	§	§	PROPN
inlawrev-21198	1270	3	6	6	NUM
inlawrev-21198	1270	4	-	-	SYM
inlawrev-21198	1270	5	8.1	8.1	NUM
inlawrev-21198	1270	6	-	-	SYM
inlawrev-21198	1270	7	92	92	NUM
inlawrev-21198	1270	8	)	)	PUNCT
inlawrev-21198	1270	9	.	.	PUNCT
inlawrev-21198	1271	1	191	191	NUM
inlawrev-21198	1271	2	.	.	PUNCT
inlawrev-21198	1272	1	i	i	PRON
inlawrev-21198	1272	2	d.	d.	PROPN
inlawrev-21198	1272	3	192	192	NUM
inlawrev-21198	1272	4	.	.	PUNCT
inlawrev-21198	1273	1	i	i	PRON
inlawrev-21198	1273	2	d.	d.	PROPN
inlawrev-21198	1273	3	§	§	PROPN
inlawrev-21198	1273	4	34	34	NUM
inlawrev-21198	1273	5	,	,	PUNCT
inlawrev-21198	1273	6	2015	2015	NUM
inlawrev-21198	1273	7	ind	ind	NOUN
inlawrev-21198	1273	8	.	.	PUNCT
inlawrev-21198	1274	1	acts	act	VERB
inlawrev-21198	1274	2	at	at	ADP
inlawrev-21198	1274	3	3759	3759	NUM
inlawrev-21198	1274	4	-	-	SYM
inlawrev-21198	1274	5	60	60	NUM
inlawrev-21198	1274	6	(	(	PUNCT
inlawrev-21198	1274	7	codified	codify	VERB
inlawrev-21198	1274	8	at	at	ADP
inlawrev-21198	1274	9	ind	ind	PROPN
inlawrev-21198	1274	10	.	.	PUNCT
inlawrev-21198	1275	1	code	code	PROPN
inlawrev-21198	1275	2	§	§	PROPN
inlawrev-21198	1275	3	6	6	NUM
inlawrev-21198	1275	4	-	-	SYM
inlawrev-21198	1275	5	8.1	8.1	NUM
inlawrev-21198	1275	6	-	-	PUNCT
inlawrev-21198	1275	7	4	4	NUM
inlawrev-21198	1275	8	-	-	SYM
inlawrev-21198	1275	9	5	5	NUM
inlawrev-21198	1275	10	)	)	PUNCT
inlawrev-21198	1275	11	.	.	PUNCT
inlawrev-21198	1276	1	193	193	NUM
inlawrev-21198	1276	2	.	.	PUNCT
inlawrev-21198	1277	1	i	i	PRON
inlawrev-21198	1277	2	d.	d.	PROPN
inlawrev-21198	1277	3	194	194	NUM
inlawrev-21198	1277	4	.	.	PUNCT
inlawrev-21198	1278	1	i	i	PRON
inlawrev-21198	1278	2	d.	d.	PROPN
inlawrev-21198	1278	3	§	§	PROPN
inlawrev-21198	1278	4	35	35	NUM
inlawrev-21198	1278	5	,	,	PUNCT
inlawrev-21198	1278	6	2015	2015	NUM
inlawrev-21198	1278	7	ind	ind	NOUN
inlawrev-21198	1278	8	.	.	PUNCT
inlawrev-21198	1278	9	acts	act	VERB
inlawrev-21198	1278	10	at	at	ADP
inlawrev-21198	1278	11	3760	3760	NUM
inlawrev-21198	1278	12	-	-	SYM
inlawrev-21198	1278	13	62	62	NUM
inlawrev-21198	1278	14	(	(	PUNCT
inlawrev-21198	1278	15	amending	amend	VERB
inlawrev-21198	1278	16	ind	ind	NOUN
inlawrev-21198	1278	17	.	.	PUNCT
inlawrev-21198	1279	1	code	code	PROPN
inlawrev-21198	1279	2	§	§	PROPN
inlawrev-21198	1279	3	6	6	NUM
inlawrev-21198	1279	4	-	-	SYM
inlawrev-21198	1279	5	8.1	8.1	NUM
inlawrev-21198	1279	6	-	-	PUNCT
inlawrev-21198	1279	7	5	5	NUM
inlawrev-21198	1279	8	-	-	SYM
inlawrev-21198	1279	9	1	1	NUM
inlawrev-21198	1279	10	)	)	PUNCT
inlawrev-21198	1279	11	.	.	PUNCT
inlawrev-21198	1280	1	195	195	NUM
inlawrev-21198	1280	2	.	.	PUNCT
inlawrev-21198	1281	1	i	i	PRON
inlawrev-21198	1281	2	d.	d.	PROPN
inlawrev-21198	1281	3	§	§	PROPN
inlawrev-21198	1281	4	39	39	NUM
inlawrev-21198	1281	5	,	,	PUNCT
inlawrev-21198	1281	6	2015	2015	NUM
inlawrev-21198	1281	7	ind	ind	NOUN
inlawrev-21198	1281	8	.	.	PUNCT
inlawrev-21198	1282	1	acts	act	VERB
inlawrev-21198	1282	2	at	at	ADP
inlawrev-21198	1282	3	3773	3773	NUM
inlawrev-21198	1282	4	-	-	SYM
inlawrev-21198	1282	5	74	74	NUM
inlawrev-21198	1282	6	(	(	PUNCT
inlawrev-21198	1282	7	amending	amend	VERB
inlawrev-21198	1282	8	ind	ind	NOUN
inlawrev-21198	1282	9	.	.	PUNCT
inlawrev-21198	1283	1	code	code	PROPN
inlawrev-21198	1283	2	§	§	PROPN
inlawrev-21198	1283	3	6	6	NUM
inlawrev-21198	1283	4	-	-	SYM
inlawrev-21198	1283	5	8.1	8.1	NUM
inlawrev-21198	1283	6	-	-	PUNCT
inlawrev-21198	1283	7	9	9	NUM
inlawrev-21198	1283	8	-	-	SYM
inlawrev-21198	1283	9	1	1	NUM
inlawrev-21198	1283	10	)	)	PUNCT
inlawrev-21198	1283	11	.	.	PUNCT
inlawrev-21198	1284	1	the	the	DET
inlawrev-21198	1284	2	comparable	comparable	ADJ
inlawrev-21198	1284	3	procedures	procedure	NOUN
inlawrev-21198	1284	4	for	for	ADP
inlawrev-21198	1284	5	challenging	challenge	VERB
inlawrev-21198	1284	6	a	a	DET
inlawrev-21198	1284	7	proposed	propose	VERB
inlawrev-21198	1284	8	tax	tax	NOUN
inlawrev-21198	1284	9	assessment	assessment	NOUN
inlawrev-21198	1284	10	are	be	AUX
inlawrev-21198	1284	11	determined	determine	VERB
inlawrev-21198	1284	12	in	in	ADP
inlawrev-21198	1284	13	ind	ind	PROPN
inlawrev-21198	1284	14	.	.	PUNCT
inlawrev-21198	1285	1	code	code	PROPN
inlawrev-21198	1285	2	§	§	PROPN
inlawrev-21198	1285	3	6	6	NUM
inlawrev-21198	1285	4	-	-	SYM
inlawrev-21198	1285	5	8.1	8.1	NUM
inlawrev-21198	1285	6	-	-	PUNCT
inlawrev-21198	1285	7	5	5	NUM
inlawrev-21198	1285	8	-	-	PUNCT
inlawrev-21198	1285	9	1(d	1(d	NUM
inlawrev-21198	1285	10	)	)	PUNCT
inlawrev-21198	1285	11	through	through	ADP
inlawrev-21198	1285	12	(	(	PUNCT
inlawrev-21198	1285	13	h	h	NOUN
inlawrev-21198	1285	14	)	)	PUNCT
inlawrev-21198	1285	15	.	.	PUNCT
inlawrev-21198	1286	1	2016	2016	NUM
inlawrev-21198	1286	2	]	]	PUNCT
inlawrev-21198	1286	3	taxation	taxation	NOUN
inlawrev-21198	1286	4	1259	1259	NUM
inlawrev-21198	1286	5	adopted	adopt	VERB
inlawrev-21198	1286	6	rules	rule	NOUN
inlawrev-21198	1286	7	indicating	indicate	VERB
inlawrev-21198	1286	8	that	that	SCONJ
inlawrev-21198	1286	9	expunging	expunge	VERB
inlawrev-21198	1286	10	the	the	DET
inlawrev-21198	1286	11	warrant	warrant	NOUN
inlawrev-21198	1286	12	in	in	ADP
inlawrev-21198	1286	13	question	question	NOUN
inlawrev-21198	1286	14	is	be	AUX
inlawrev-21198	1286	15	consistent	consistent	ADJ
inlawrev-21198	1286	16	with	with	ADP
inlawrev-21198	1286	17	best	good	ADJ
inlawrev-21198	1286	18	interest	interest	NOUN
inlawrev-21198	1286	19	of	of	ADP
inlawrev-21198	1286	20	the	the	DET
inlawrev-21198	1286	21	state.196	state.196	NOUN
inlawrev-21198	1286	22	finally	finally	ADV
inlawrev-21198	1286	23	,	,	PUNCT
inlawrev-21198	1286	24	the	the	DET
inlawrev-21198	1286	25	ga	ga	PROPN
inlawrev-21198	1286	26	expressed	express	VERB
inlawrev-21198	1286	27	concern	concern	NOUN
inlawrev-21198	1286	28	that	that	SCONJ
inlawrev-21198	1286	29	the	the	DET
inlawrev-21198	1286	30	tax	tax	NOUN
inlawrev-21198	1286	31	c	c	PROPN
inlawrev-21198	1286	32	ourt	ourt	PROPN
inlawrev-21198	1286	33	could	could	AUX
inlawrev-21198	1286	34	improve	improve	VERB
inlawrev-21198	1286	35	the	the	DET
inlawrev-21198	1286	36	efficiency	efficiency	NOUN
inlawrev-21198	1286	37	of	of	ADP
inlawrev-21198	1286	38	its	its	PRON
inlawrev-21198	1286	39	operations	operation	NOUN
inlawrev-21198	1286	40	and	and	CCONJ
inlawrev-21198	1286	41	ordered	order	VERB
inlawrev-21198	1286	42	the	the	DET
inlawrev-21198	1286	43	indiana	indiana	PROPN
inlawrev-21198	1286	44	judicial	judicial	ADJ
inlawrev-21198	1286	45	center	center	NOUN
inlawrev-21198	1286	46	to	to	PART
inlawrev-21198	1286	47	review	review	VERB
inlawrev-21198	1286	48	that	that	DET
inlawrev-21198	1286	49	court	court	NOUN
inlawrev-21198	1286	50	’s	’s	PART
inlawrev-21198	1286	51	workload	workload	NOUN
inlawrev-21198	1286	52	,	,	PUNCT
inlawrev-21198	1286	53	operations	operation	NOUN
inlawrev-21198	1286	54	,	,	PUNCT
inlawrev-21198	1286	55	and	and	CCONJ
inlawrev-21198	1286	56	backlog	backlog	NOUN
inlawrev-21198	1286	57	in	in	ADP
inlawrev-21198	1286	58	an	an	DET
inlawrev-21198	1286	59	effort	effort	NOUN
inlawrev-21198	1286	60	to	to	ADP
inlawrev-21198	1286	61	i	i	PRON
inlawrev-21198	1286	62	m	m	AUX
inlawrev-21198	1286	63	prove	prove	VERB
inlawrev-21198	1286	64	the	the	DET
inlawrev-21198	1286	65	efficiency	efficiency	NOUN
inlawrev-21198	1286	66	of	of	ADP
inlawrev-21198	1286	67	case	case	NOUN
inlawrev-21198	1286	68	dispositions	disposition	NOUN
inlawrev-21198	1286	69	.	.	PUNCT
inlawrev-21198	1287	1	the	the	DET
inlawrev-21198	1287	2	judicial	judicial	ADJ
inlawrev-21198	1287	3	center	center	NOUN
inlawrev-21198	1287	4	’s	’s	PART
inlawrev-21198	1287	5	report	report	NOUN
inlawrev-21198	1287	6	is	be	AUX
inlawrev-21198	1287	7	due	due	ADJ
inlawrev-21198	1287	8	to	to	ADP
inlawrev-21198	1287	9	the	the	DET
inlawrev-21198	1287	10	legislative	legislative	ADJ
inlawrev-21198	1287	11	council197	council197	VERB
inlawrev-21198	1287	12	by	by	ADP
inlawrev-21198	1287	13	december	december	PROPN
inlawrev-21198	1287	14	1	1	NUM
inlawrev-21198	1287	15	,	,	PUNCT
inlawrev-21198	1287	16	2016.198	2016.198	PROPN
inlawrev-21198	1287	17	i.	i.	NOUN
inlawrev-21198	1287	18	taxation	taxation	NOUN
inlawrev-21198	1287	19	of	of	ADP
inlawrev-21198	1287	20	internet	internet	NOUN
inlawrev-21198	1287	21	access	access	NOUN
inlawrev-21198	1287	22	in	in	ADP
inlawrev-21198	1287	23	response	response	NOUN
inlawrev-21198	1287	24	to	to	ADP
inlawrev-21198	1287	25	the	the	DET
inlawrev-21198	1287	26	imminent	imminent	ADJ
inlawrev-21198	1287	27	expiration	expiration	NOUN
inlawrev-21198	1287	28	of	of	ADP
inlawrev-21198	1287	29	the	the	DET
inlawrev-21198	1287	30	federal	federal	ADJ
inlawrev-21198	1287	31	internet	internet	NOUN
inlawrev-21198	1287	32	tax	tax	NOUN
inlawrev-21198	1287	33	freedom	freedom	NOUN
inlawrev-21198	1287	34	act	act	PROPN
inlawrev-21198	1287	35	,	,	PUNCT
inlawrev-21198	1287	36	the	the	DET
inlawrev-21198	1287	37	ga	ga	PROPN
inlawrev-21198	1287	38	added	add	VERB
inlawrev-21198	1287	39	new	new	ADJ
inlawrev-21198	1287	40	article	article	NOUN
inlawrev-21198	1287	41	10	10	NUM
inlawrev-21198	1287	42	(	(	PUNCT
inlawrev-21198	1287	43	taxation	taxation	NOUN
inlawrev-21198	1287	44	of	of	ADP
inlawrev-21198	1287	45	internet	internet	NOUN
inlawrev-21198	1287	46	access	access	NOUN
inlawrev-21198	1287	47	)	)	PUNCT
inlawrev-21198	1287	48	to	to	PART
inlawrev-21198	1287	49	title	title	VERB
inlawrev-21198	1287	50	6	6	NUM
inlawrev-21198	1287	51	of199	of199	NOUN
inlawrev-21198	1287	52	the	the	DET
inlawrev-21198	1287	53	indiana	indiana	PROPN
inlawrev-21198	1287	54	code	code	PROPN
inlawrev-21198	1287	55	.	.	PUNCT
inlawrev-21198	1288	1	the	the	DET
inlawrev-21198	1288	2	new	new	ADJ
inlawrev-21198	1288	3	article	article	NOUN
inlawrev-21198	1288	4	prohibits	prohibit	VERB
inlawrev-21198	1288	5	the	the	DET
inlawrev-21198	1288	6	state	state	NOUN
inlawrev-21198	1288	7	and	and	CCONJ
inlawrev-21198	1288	8	its	its	PRON
inlawrev-21198	1288	9	political200	political200	PROPN
inlawrev-21198	1288	10	subdivisions	subdivision	NOUN
inlawrev-21198	1288	11	from	from	ADP
inlawrev-21198	1288	12	“	"	PUNCT
inlawrev-21198	1288	13	impos[ing	impos[e	VERB
inlawrev-21198	1288	14	]	]	PUNCT
inlawrev-21198	1288	15	,	,	PUNCT
inlawrev-21198	1288	16	assess[ing	assess[e	VERB
inlawrev-21198	1288	17	]	]	PUNCT
inlawrev-21198	1288	18	,	,	PUNCT
inlawrev-21198	1288	19	collect[ing	collect[e	VERB
inlawrev-21198	1288	20	]	]	PUNCT
inlawrev-21198	1288	21	,	,	PUNCT
inlawrev-21198	1288	22	or	or	CCONJ
inlawrev-21198	1288	23	attempt[ing	attempt[e	VERB
inlawrev-21198	1288	24	]	]	PUNCT
inlawrev-21198	1288	25	to	to	PART
inlawrev-21198	1288	26	collect	collect	VERB
inlawrev-21198	1288	27	a	a	DET
inlawrev-21198	1288	28	tax	tax	NOUN
inlawrev-21198	1288	29	.	.	PUNCT
inlawrev-21198	1288	30	.	.	PUNCT
inlawrev-21198	1289	1	.	.	PUNCT
inlawrev-21198	1290	1	on	on	ADP
inlawrev-21198	1290	2	internet	internet	NOUN
inlawrev-21198	1290	3	access	access	NOUN
inlawrev-21198	1290	4	or	or	CCONJ
inlawrev-21198	1290	5	the	the	DET
inlawrev-21198	1290	6	use	use	NOUN
inlawrev-21198	1290	7	of	of	ADP
inlawrev-21198	1290	8	internet	internet	NOUN
inlawrev-21198	1290	9	access	access	NOUN
inlawrev-21198	1290	10	.	.	PUNCT
inlawrev-21198	1290	11	”	"	PUNCT
inlawrev-21198	1291	1	that	that	SCONJ
inlawrev-21198	1291	2	prohibition201	prohibition201	PROPN
inlawrev-21198	1291	3	protects	protect	VERB
inlawrev-21198	1291	4	both	both	DET
inlawrev-21198	1291	5	buyers	buyer	NOUN
inlawrev-21198	1291	6	and	and	CCONJ
inlawrev-21198	1291	7	sellers	seller	NOUN
inlawrev-21198	1291	8	of	of	ADP
inlawrev-21198	1291	9	internet	internet	NOUN
inlawrev-21198	1291	10	access	access	NOUN
inlawrev-21198	1291	11	,	,	PUNCT
inlawrev-21198	1291	12	and	and	CCONJ
inlawrev-21198	1291	13	covers	cover	VERB
inlawrev-21198	1291	14	state	state	NOUN
inlawrev-21198	1291	15	gross	gross	PROPN
inlawrev-21198	1291	16	retail202	retail202	PROPN
inlawrev-21198	1291	17	and	and	CCONJ
inlawrev-21198	1291	18	use	use	VERB
inlawrev-21198	1291	19	taxes	taxis	NOUN
inlawrev-21198	1291	20	,	,	PUNCT
inlawrev-21198	1291	21	but	but	CCONJ
inlawrev-21198	1291	22	does	do	AUX
inlawrev-21198	1291	23	not	not	PART
inlawrev-21198	1291	24	extend	extend	VERB
inlawrev-21198	1291	25	to	to	ADP
inlawrev-21198	1291	26	indirect	indirect	ADJ
inlawrev-21198	1291	27	taxes	taxis	NOUN
inlawrev-21198	1291	28	on	on	ADP
inlawrev-21198	1291	29	internet	internet	NOUN
inlawrev-21198	1291	30	access	access	NOUN
inlawrev-21198	1291	31	providers203	providers203	PROPN
inlawrev-21198	1291	32	(	(	PUNCT
inlawrev-21198	1291	33	e.g.	e.g.	ADV
inlawrev-21198	1291	34	,	,	PUNCT
inlawrev-21198	1291	35	a	a	DET
inlawrev-21198	1291	36	tax	tax	NOUN
inlawrev-21198	1291	37	on	on	ADP
inlawrev-21198	1291	38	a	a	DET
inlawrev-21198	1291	39	provider	provider	NOUN
inlawrev-21198	1291	40	’s	’s	PART
inlawrev-21198	1291	41	net	net	ADJ
inlawrev-21198	1291	42	income	income	NOUN
inlawrev-21198	1291	43	or	or	CCONJ
inlawrev-21198	1291	44	property	property	NOUN
inlawrev-21198	1291	45	value	value	NOUN
inlawrev-21198	1291	46	)	)	PUNCT
inlawrev-21198	1291	47	.	.	PUNCT
inlawrev-21198	1292	1	t	t	PROPN
inlawrev-21198	1292	2	he	he	PRON
inlawrev-21198	1292	3	term	term	NOUN
inlawrev-21198	1292	4	“	"	PUNCT
inlawrev-21198	1292	5	internet204	internet204	PROPN
inlawrev-21198	1292	6	access	access	NOUN
inlawrev-21198	1292	7	”	"	PUNCT
inlawrev-21198	1292	8	includes	include	VERB
inlawrev-21198	1292	9	incidental	incidental	ADJ
inlawrev-21198	1292	10	services	service	NOUN
inlawrev-21198	1292	11	like	like	ADP
inlawrev-21198	1292	12	hom	hom	NOUN
inlawrev-21198	1292	13	e	e	NOUN
inlawrev-21198	1292	14	pages	page	NOUN
inlawrev-21198	1292	15	,	,	PUNCT
inlawrev-21198	1292	16	email	email	NOUN
inlawrev-21198	1292	17	accounts	account	NOUN
inlawrev-21198	1292	18	,	,	PUNCT
inlawrev-21198	1292	19	instant	instant	ADJ
inlawrev-21198	1292	20	messaging	messaging	NOUN
inlawrev-21198	1292	21	,	,	PUNCT
inlawrev-21198	1292	22	and	and	CCONJ
inlawrev-21198	1292	23	personal	personal	ADJ
inlawrev-21198	1292	24	data	datum	NOUN
inlawrev-21198	1292	25	storage	storage	NOUN
inlawrev-21198	1292	26	,	,	PUNCT
inlawrev-21198	1292	27	regardless	regardless	ADV
inlawrev-21198	1292	28	of	of	ADP
inlawrev-21198	1292	29	whether	whether	SCONJ
inlawrev-21198	1292	30	those	those	DET
inlawrev-21198	1292	31	services	service	NOUN
inlawrev-21198	1292	32	are	be	AUX
inlawrev-21198	1292	33	actually	actually	ADV
inlawrev-21198	1292	34	bundled	bundle	VERB
inlawrev-21198	1292	35	together	together	ADV
inlawrev-21198	1292	36	with	with	ADP
inlawrev-21198	1292	37	internet	internet	NOUN
inlawrev-21198	1292	38	access	access	NOUN
inlawrev-21198	1292	39	.	.	PUNCT
inlawrev-21198	1293	1	however	however	ADV
inlawrev-21198	1293	2	,	,	PUNCT
inlawrev-21198	1293	3	that	that	DET
inlawrev-21198	1293	4	term	term	NOUN
inlawrev-21198	1293	5	does	do	AUX
inlawrev-21198	1293	6	not205	not205	PROPN
inlawrev-21198	1293	7	include	include	VERB
inlawrev-21198	1293	8	“	"	PUNCT
inlawrev-21198	1293	9	voice	voice	NOUN
inlawrev-21198	1293	10	,	,	PUNCT
inlawrev-21198	1293	11	audio	audio	NOUN
inlawrev-21198	1293	12	,	,	PUNCT
inlawrev-21198	1293	13	or	or	CCONJ
inlawrev-21198	1293	14	video	video	NOUN
inlawrev-21198	1293	15	programming	programming	NOUN
inlawrev-21198	1293	16	.	.	PUNCT
inlawrev-21198	1294	1	”206	”206	PROPN
inlawrev-21198	1295	1	ii	ii	PROPN
inlawrev-21198	1295	2	.	.	PUNCT
inlawrev-21198	1296	1	indiana	indiana	PROPN
inlawrev-21198	1296	2	tax	tax	PROPN
inlawrev-21198	1296	3	c	c	PROPN
inlawrev-21198	1296	4	ourt	ourt	PROPN
inlawrev-21198	1296	5	d	d	PROPN
inlawrev-21198	1296	6	ecisions	ecision	VERB
inlawrev-21198	1296	7	the	the	DET
inlawrev-21198	1296	8	tax	tax	NOUN
inlawrev-21198	1296	9	court	court	NOUN
inlawrev-21198	1296	10	issued	issue	VERB
inlawrev-21198	1296	11	a	a	DET
inlawrev-21198	1296	12	variety	variety	NOUN
inlawrev-21198	1296	13	of	of	ADP
inlawrev-21198	1296	14	opinions	opinion	NOUN
inlawrev-21198	1296	15	and	and	CCONJ
inlawrev-21198	1296	16	decisions	decision	NOUN
inlawrev-21198	1296	17	from	from	ADP
inlawrev-21198	1296	18	january	january	PROPN
inlawrev-21198	1296	19	20	20	NUM
inlawrev-21198	1296	20	,	,	PUNCT
inlawrev-21198	1296	21	2015	2015	NUM
inlawrev-21198	1296	22	to	to	ADP
inlawrev-21198	1296	23	december	december	PROPN
inlawrev-21198	1296	24	31	31	NUM
inlawrev-21198	1296	25	,	,	PUNCT
inlawrev-21198	1296	26	2015	2015	NUM
inlawrev-21198	1296	27	.	.	PUNCT
inlawrev-21198	1297	1	specifically	specifically	ADV
inlawrev-21198	1297	2	,	,	PUNCT
inlawrev-21198	1297	3	the	the	DET
inlawrev-21198	1297	4	t	t	NOUN
inlawrev-21198	1297	5	ax	ax	NOUN
inlawrev-21198	1297	6	court	court	NOUN
inlawrev-21198	1297	7	issued	issue	VERB
inlawrev-21198	1297	8	fifty	fifty	NUM
inlawrev-21198	1297	9	-	-	PUNCT
inlawrev-21198	1297	10	four	four	NUM
inlawrev-21198	1297	11	published	publish	VERB
inlawrev-21198	1297	12	opinions	opinion	NOUN
inlawrev-21198	1297	13	and	and	CCONJ
inlawrev-21198	1297	14	decisions	decision	NOUN
inlawrev-21198	1297	15	,	,	PUNCT
inlawrev-21198	1297	16	which	which	PRON
inlawrev-21198	1297	17	consist	consist	VERB
inlawrev-21198	1297	18	of	of	ADP
inlawrev-21198	1297	19	:	:	PUNCT
inlawrev-21198	1297	20	thirty	thirty	NUM
inlawrev-21198	1297	21	-	-	PUNCT
inlawrev-21198	1297	22	one	one	NUM
inlawrev-21198	1297	23	concerning	concern	VERB
inlawrev-21198	1297	24	indiana	indiana	PROPN
inlawrev-21198	1297	25	’s	’s	PART
inlawrev-21198	1297	26	real	real	ADJ
inlawrev-21198	1297	27	property	property	NOUN
inlawrev-21198	1297	28	tax	tax	NOUN
inlawrev-21198	1297	29	;	;	PUNCT
inlawrev-21198	1297	30	four	four	NUM
inlawrev-21198	1297	31	concerning	concern	VERB
inlawrev-21198	1297	32	indiana	indiana	PROPN
inlawrev-21198	1297	33	local	local	ADJ
inlawrev-21198	1297	34	taxes	taxis	NOUN
inlawrev-21198	1297	35	;	;	PUNCT
inlawrev-21198	1297	36	eight	eight	NUM
inlawrev-21198	1297	37	concerning	concern	VERB
inlawrev-21198	1297	38	indiana	indiana	PROPN
inlawrev-21198	1297	39	’s	’s	PART
inlawrev-21198	1297	40	sales	sale	NOUN
inlawrev-21198	1297	41	and	and	CCONJ
inlawrev-21198	1297	42	use	use	VERB
inlawrev-21198	1297	43	tax	tax	NOUN
inlawrev-21198	1297	44	;	;	PUNCT
inlawrev-21198	1297	45	six	six	NUM
inlawrev-21198	1297	46	concerning	concern	VERB
inlawrev-21198	1297	47	indiana	indiana	PROPN
inlawrev-21198	1297	48	’s	’s	PART
inlawrev-21198	1297	49	corporate	corporate	ADJ
inlawrev-21198	1297	50	income	income	NOUN
inlawrev-21198	1297	51	tax	tax	NOUN
inlawrev-21198	1297	52	;	;	PUNCT
inlawrev-21198	1297	53	four	four	NUM
inlawrev-21198	1297	54	concerning	concern	VERB
inlawrev-21198	1297	55	tax	tax	NOUN
inlawrev-21198	1297	56	procedure	procedure	NOUN
inlawrev-21198	1297	57	;	;	PUNCT
inlawrev-21198	1297	58	and	and	CCONJ
inlawrev-21198	1297	59	,	,	PUNCT
inlawrev-21198	1297	60	two	two	NUM
inlawrev-21198	1297	61	concerning	concern	VERB
inlawrev-21198	1297	62	the	the	DET
inlawrev-21198	1297	63	inheritance	inheritance	NOUN
inlawrev-21198	1297	64	tax	tax	NOUN
inlawrev-21198	1297	65	.	.	PUNCT
inlawrev-21198	1298	1	below	below	ADV
inlawrev-21198	1298	2	is	be	AUX
inlawrev-21198	1298	3	a	a	DET
inlawrev-21198	1298	4	summary	summary	NOUN
inlawrev-21198	1298	5	of	of	ADP
inlawrev-21198	1298	6	each	each	PRON
inlawrev-21198	1298	7	of	of	ADP
inlawrev-21198	1298	8	these	these	DET
inlawrev-21198	1298	9	opinions	opinion	NOUN
inlawrev-21198	1298	10	.	.	PUNCT
inlawrev-21198	1299	1	196	196	NUM
inlawrev-21198	1299	2	.	.	PUNCT
inlawrev-21198	1300	1	i	i	PRON
inlawrev-21198	1300	2	d.	d.	PROPN
inlawrev-21198	1300	3	§	§	PROPN
inlawrev-21198	1300	4	38	38	NUM
inlawrev-21198	1300	5	,	,	PUNCT
inlawrev-21198	1300	6	2015	2015	NUM
inlawrev-21198	1300	7	ind	ind	NOUN
inlawrev-21198	1300	8	.	.	PUNCT
inlawrev-21198	1301	1	acts	act	VERB
inlawrev-21198	1301	2	at	at	ADP
inlawrev-21198	1301	3	3771	3771	NUM
inlawrev-21198	1301	4	-	-	SYM
inlawrev-21198	1301	5	72	72	NUM
inlawrev-21198	1301	6	(	(	PUNCT
inlawrev-21198	1301	7	amending	amend	VERB
inlawrev-21198	1301	8	ind	ind	NOUN
inlawrev-21198	1301	9	.	.	PUNCT
inlawrev-21198	1302	1	code	code	PROPN
inlawrev-21198	1302	2	§	§	PROPN
inlawrev-21198	1302	3	6	6	NUM
inlawrev-21198	1302	4	-	-	SYM
inlawrev-21198	1302	5	8.1	8.1	NUM
inlawrev-21198	1302	6	-	-	PUNCT
inlawrev-21198	1302	7	8	8	NUM
inlawrev-21198	1302	8	-	-	SYM
inlawrev-21198	1302	9	2	2	NUM
inlawrev-21198	1302	10	)	)	PUNCT
inlawrev-21198	1302	11	.	.	PUNCT
inlawrev-21198	1303	1	197	197	NUM
inlawrev-21198	1303	2	.	.	PUNCT
inlawrev-21198	1304	1	pub	pub	NOUN
inlawrev-21198	1304	2	.	.	PUNCT
inlawrev-21198	1305	1	l.	l.	PROPN
inlawrev-21198	1305	2	no	no	INTJ
inlawrev-21198	1305	3	.	.	PUNCT
inlawrev-21198	1306	1	248	248	NUM
inlawrev-21198	1306	2	-	-	SYM
inlawrev-21198	1306	3	2015	2015	NUM
inlawrev-21198	1306	4	,	,	PUNCT
inlawrev-21198	1306	5	§	§	PROPN
inlawrev-21198	1306	6	8	8	NUM
inlawrev-21198	1306	7	,	,	PUNCT
inlawrev-21198	1306	8	2015	2015	NUM
inlawrev-21198	1306	9	ind	ind	NOUN
inlawrev-21198	1306	10	.	.	PUNCT
inlawrev-21198	1307	1	acts	act	VERB
inlawrev-21198	1307	2	4006	4006	NUM
inlawrev-21198	1307	3	,	,	PUNCT
inlawrev-21198	1307	4	4019	4019	NUM
inlawrev-21198	1307	5	-	-	SYM
inlawrev-21198	1307	6	20	20	NUM
inlawrev-21198	1307	7	(	(	PUNCT
inlawrev-21198	1307	8	codified	codify	VERB
inlawrev-21198	1307	9	at	at	ADP
inlawrev-21198	1307	10	ind	ind	PROPN
inlawrev-21198	1307	11	.	.	PUNCT
inlawrev-21198	1308	1	code	code	PROPN
inlawrev-21198	1308	2	§	§	PROPN
inlawrev-21198	1308	3	33	33	NUM
inlawrev-21198	1308	4	-	-	PUNCT
inlawrev-21198	1308	5	389	389	NUM
inlawrev-21198	1308	6	-	-	NUM
inlawrev-21198	1308	7	11	11	NUM
inlawrev-21198	1308	8	)	)	PUNCT
inlawrev-21198	1308	9	.	.	PUNCT
inlawrev-21198	1309	1	198	198	NUM
inlawrev-21198	1309	2	.	.	PUNCT
inlawrev-21198	1310	1	i	i	PRON
inlawrev-21198	1310	2	d.	d.	PROPN
inlawrev-21198	1310	3	199	199	NUM
inlawrev-21198	1310	4	.	.	PUNCT
inlawrev-21198	1310	5	internet	internet	NOUN
inlawrev-21198	1310	6	tax	tax	NOUN
inlawrev-21198	1310	7	freedom	freedom	NOUN
inlawrev-21198	1310	8	act	act	PROPN
inlawrev-21198	1310	9	,	,	PUNCT
inlawrev-21198	1310	10	47	47	NUM
inlawrev-21198	1310	11	u.s.c	u.s.c	ADJ
inlawrev-21198	1310	12	.	.	PUNCT
inlawrev-21198	1311	1	§	§	PROPN
inlawrev-21198	1311	2	151	151	NUM
inlawrev-21198	1311	3	note	note	NOUN
inlawrev-21198	1311	4	(	(	PUNCT
inlawrev-21198	1311	5	2012	2012	NUM
inlawrev-21198	1311	6	)	)	PUNCT
inlawrev-21198	1311	7	.	.	PUNCT
inlawrev-21198	1312	1	200	200	NUM
inlawrev-21198	1312	2	.	.	X
inlawrev-21198	1312	3	pub	pub	NOUN
inlawrev-21198	1312	4	.	.	PUNCT
inlawrev-21198	1313	1	l.	l.	PROPN
inlawrev-21198	1313	2	no	no	INTJ
inlawrev-21198	1313	3	.	.	PROPN
inlawrev-21198	1314	1	44	44	NUM
inlawrev-21198	1314	2	-	-	SYM
inlawrev-21198	1314	3	2015	2015	NUM
inlawrev-21198	1314	4	,	,	PUNCT
inlawrev-21198	1314	5	§	§	PROPN
inlawrev-21198	1314	6	1	1	NUM
inlawrev-21198	1314	7	,	,	PUNCT
inlawrev-21198	1314	8	2015	2015	NUM
inlawrev-21198	1314	9	ind	ind	NOUN
inlawrev-21198	1314	10	.	.	PUNCT
inlawrev-21198	1315	1	acts	act	VERB
inlawrev-21198	1315	2	300	300	NUM
inlawrev-21198	1315	3	,	,	PUNCT
inlawrev-21198	1315	4	300	300	NUM
inlawrev-21198	1315	5	-	-	NUM
inlawrev-21198	1315	6	02	02	NUM
inlawrev-21198	1315	7	(	(	PUNCT
inlawrev-21198	1315	8	codified	codify	VERB
inlawrev-21198	1315	9	at	at	ADP
inlawrev-21198	1315	10	ind	ind	PROPN
inlawrev-21198	1315	11	.	.	PUNCT
inlawrev-21198	1316	1	code	code	PROPN
inlawrev-21198	1316	2	§	§	PROPN
inlawrev-21198	1316	3	§	§	PROPN
inlawrev-21198	1316	4	6	6	NUM
inlawrev-21198	1316	5	-	-	SYM
inlawrev-21198	1316	6	10	10	NUM
inlawrev-21198	1316	7	-	-	PUNCT
inlawrev-21198	1316	8	1	1	NUM
inlawrev-21198	1316	9	-	-	SYM
inlawrev-21198	1316	10	1	1	NUM
inlawrev-21198	1316	11	to	to	PART
inlawrev-21198	1316	12	-5	-5	VERB
inlawrev-21198	1316	13	)	)	PUNCT
inlawrev-21198	1316	14	.	.	PUNCT
inlawrev-21198	1317	1	201	201	NUM
inlawrev-21198	1317	2	.	.	PUNCT
inlawrev-21198	1318	1	i	i	PRON
inlawrev-21198	1318	2	d.	d.	PROPN
inlawrev-21198	1318	3	§	§	PROPN
inlawrev-21198	1318	4	1	1	NUM
inlawrev-21198	1318	5	,	,	PUNCT
inlawrev-21198	1318	6	2015	2015	NUM
inlawrev-21198	1318	7	ind	ind	NOUN
inlawrev-21198	1318	8	.	.	PUNCT
inlawrev-21198	1319	1	acts	act	VERB
inlawrev-21198	1319	2	at	at	ADP
inlawrev-21198	1319	3	302	302	NUM
inlawrev-21198	1319	4	(	(	PUNCT
inlawrev-21198	1319	5	codified	codify	VERB
inlawrev-21198	1319	6	at	at	ADP
inlawrev-21198	1319	7	ind	ind	PROPN
inlawrev-21198	1319	8	.	.	PUNCT
inlawrev-21198	1320	1	code	code	PROPN
inlawrev-21198	1320	2	§	§	PROPN
inlawrev-21198	1320	3	6	6	NUM
inlawrev-21198	1320	4	-	-	SYM
inlawrev-21198	1320	5	10	10	NUM
inlawrev-21198	1320	6	-	-	PUNCT
inlawrev-21198	1320	7	1	1	NUM
inlawrev-21198	1320	8	-	-	SYM
inlawrev-21198	1320	9	5	5	NUM
inlawrev-21198	1320	10	)	)	PUNCT
inlawrev-21198	1320	11	.	.	PUNCT
inlawrev-21198	1321	1	202	202	NUM
inlawrev-21198	1321	2	.	.	PUNCT
inlawrev-21198	1322	1	i	i	PRON
inlawrev-21198	1322	2	d.	d.	PROPN
inlawrev-21198	1322	3	§	§	PROPN
inlawrev-21198	1322	4	1	1	NUM
inlawrev-21198	1322	5	,	,	PUNCT
inlawrev-21198	1322	6	2015	2015	NUM
inlawrev-21198	1322	7	ind	ind	NOUN
inlawrev-21198	1322	8	.	.	PUNCT
inlawrev-21198	1322	9	acts	act	VERB
inlawrev-21198	1322	10	at	at	ADP
inlawrev-21198	1322	11	302	302	NUM
inlawrev-21198	1322	12	(	(	PUNCT
inlawrev-21198	1322	13	codified	codify	VERB
inlawrev-21198	1322	14	at	at	ADP
inlawrev-21198	1322	15	ind	ind	PROPN
inlawrev-21198	1322	16	.	.	PUNCT
inlawrev-21198	1323	1	code	code	PROPN
inlawrev-21198	1323	2	§	§	PROPN
inlawrev-21198	1323	3	6	6	NUM
inlawrev-21198	1323	4	-	-	SYM
inlawrev-21198	1323	5	10	10	NUM
inlawrev-21198	1323	6	-	-	PUNCT
inlawrev-21198	1323	7	1	1	NUM
inlawrev-21198	1323	8	-	-	PUNCT
inlawrev-21198	1323	9	4(a	4(a	NUM
inlawrev-21198	1323	10	)	)	PUNCT
inlawrev-21198	1323	11	)	)	PUNCT
inlawrev-21198	1323	12	.	.	PUNCT
inlawrev-21198	1324	1	203	203	NUM
inlawrev-21198	1324	2	.	.	PUNCT
inlawrev-21198	1325	1	i	i	PRON
inlawrev-21198	1325	2	d.	d.	PROPN
inlawrev-21198	1325	3	§	§	PROPN
inlawrev-21198	1325	4	1	1	NUM
inlawrev-21198	1325	5	,	,	PUNCT
inlawrev-21198	1325	6	2015	2015	NUM
inlawrev-21198	1325	7	ind	ind	NOUN
inlawrev-21198	1325	8	.	.	PUNCT
inlawrev-21198	1326	1	acts	act	VERB
inlawrev-21198	1326	2	at	at	ADP
inlawrev-21198	1326	3	302	302	NUM
inlawrev-21198	1326	4	(	(	PUNCT
inlawrev-21198	1326	5	codified	codify	VERB
inlawrev-21198	1326	6	at	at	ADP
inlawrev-21198	1326	7	ind	ind	PROPN
inlawrev-21198	1326	8	.	.	PUNCT
inlawrev-21198	1327	1	code	code	PROPN
inlawrev-21198	1327	2	§	§	PROPN
inlawrev-21198	1327	3	6	6	NUM
inlawrev-21198	1327	4	-	-	SYM
inlawrev-21198	1327	5	10	10	NUM
inlawrev-21198	1327	6	-	-	PUNCT
inlawrev-21198	1327	7	1	1	NUM
inlawrev-21198	1327	8	-	-	SYM
inlawrev-21198	1327	9	5	5	NUM
inlawrev-21198	1327	10	)	)	PUNCT
inlawrev-21198	1327	11	.	.	PUNCT
inlawrev-21198	1328	1	204	204	NUM
inlawrev-21198	1328	2	.	.	PUNCT
inlawrev-21198	1329	1	i	i	PRON
inlawrev-21198	1329	2	d.	d.	PROPN
inlawrev-21198	1329	3	§	§	PROPN
inlawrev-21198	1329	4	1	1	NUM
inlawrev-21198	1329	5	,	,	PUNCT
inlawrev-21198	1329	6	2015	2015	NUM
inlawrev-21198	1329	7	ind	ind	NOUN
inlawrev-21198	1329	8	.	.	PUNCT
inlawrev-21198	1330	1	acts	act	VERB
inlawrev-21198	1330	2	at	at	ADP
inlawrev-21198	1330	3	302	302	NUM
inlawrev-21198	1330	4	(	(	PUNCT
inlawrev-21198	1330	5	codified	codify	VERB
inlawrev-21198	1330	6	at	at	ADP
inlawrev-21198	1330	7	ind	ind	PROPN
inlawrev-21198	1330	8	.	.	PUNCT
inlawrev-21198	1331	1	code	code	PROPN
inlawrev-21198	1331	2	§	§	PROPN
inlawrev-21198	1331	3	6	6	NUM
inlawrev-21198	1331	4	-	-	SYM
inlawrev-21198	1331	5	10	10	NUM
inlawrev-21198	1331	6	-	-	PUNCT
inlawrev-21198	1331	7	1	1	NUM
inlawrev-21198	1331	8	-	-	PUNCT
inlawrev-21198	1331	9	4(b	4(b	NUM
inlawrev-21198	1331	10	)	)	PUNCT
inlawrev-21198	1331	11	)	)	PUNCT
inlawrev-21198	1331	12	.	.	PUNCT
inlawrev-21198	1332	1	205	205	NUM
inlawrev-21198	1332	2	.	.	PUNCT
inlawrev-21198	1333	1	i	i	PRON
inlawrev-21198	1333	2	d.	d.	PROPN
inlawrev-21198	1333	3	§	§	PROPN
inlawrev-21198	1333	4	1	1	NUM
inlawrev-21198	1333	5	,	,	PUNCT
inlawrev-21198	1333	6	2015	2015	NUM
inlawrev-21198	1333	7	ind	ind	NOUN
inlawrev-21198	1333	8	.	.	PUNCT
inlawrev-21198	1334	1	acts	act	VERB
inlawrev-21198	1334	2	at	at	ADP
inlawrev-21198	1334	3	301	301	NUM
inlawrev-21198	1334	4	(	(	PUNCT
inlawrev-21198	1334	5	codified	codify	VERB
inlawrev-21198	1334	6	at	at	ADP
inlawrev-21198	1334	7	ind	ind	PROPN
inlawrev-21198	1334	8	.	.	PUNCT
inlawrev-21198	1335	1	code	code	PROPN
inlawrev-21198	1335	2	§	§	PROPN
inlawrev-21198	1335	3	6	6	NUM
inlawrev-21198	1335	4	-	-	SYM
inlawrev-21198	1335	5	10	10	NUM
inlawrev-21198	1335	6	-	-	PUNCT
inlawrev-21198	1335	7	1	1	NUM
inlawrev-21198	1335	8	-	-	PUNCT
inlawrev-21198	1335	9	2(b)(2	2(b)(2	NUM
inlawrev-21198	1335	10	)	)	PUNCT
inlawrev-21198	1335	11	,	,	PUNCT
inlawrev-21198	1335	12	(	(	PUNCT
inlawrev-21198	1335	13	3	3	NUM
inlawrev-21198	1335	14	)	)	PUNCT
inlawrev-21198	1335	15	)	)	PUNCT
inlawrev-21198	1335	16	.	.	PUNCT
inlawrev-21198	1336	1	206	206	NUM
inlawrev-21198	1336	2	.	.	PUNCT
inlawrev-21198	1337	1	i	i	PRON
inlawrev-21198	1337	2	d.	d.	PROPN
inlawrev-21198	1337	3	§	§	PROPN
inlawrev-21198	1337	4	1	1	NUM
inlawrev-21198	1337	5	,	,	PUNCT
inlawrev-21198	1337	6	2015	2015	NUM
inlawrev-21198	1337	7	ind	ind	NOUN
inlawrev-21198	1337	8	.	.	PUNCT
inlawrev-21198	1338	1	acts	act	VERB
inlawrev-21198	1338	2	at	at	ADP
inlawrev-21198	1338	3	302	302	NUM
inlawrev-21198	1338	4	(	(	PUNCT
inlawrev-21198	1338	5	codified	codify	VERB
inlawrev-21198	1338	6	at	at	ADP
inlawrev-21198	1338	7	ind	ind	PROPN
inlawrev-21198	1338	8	.	.	PUNCT
inlawrev-21198	1339	1	code	code	PROPN
inlawrev-21198	1339	2	§	§	PROPN
inlawrev-21198	1339	3	6	6	NUM
inlawrev-21198	1339	4	-	-	SYM
inlawrev-21198	1339	5	10	10	NUM
inlawrev-21198	1339	6	-	-	PUNCT
inlawrev-21198	1339	7	1	1	NUM
inlawrev-21198	1339	8	-	-	NUM
inlawrev-21198	1339	9	2(c	2(c	NUM
inlawrev-21198	1339	10	)	)	PUNCT
inlawrev-21198	1339	11	)	)	PUNCT
inlawrev-21198	1339	12	.	.	PUNCT
inlawrev-21198	1340	1	1260	1260	NUM
inlawrev-21198	1340	2	indiana	indiana	PROPN
inlawrev-21198	1340	3	law	law	PROPN
inlawrev-21198	1340	4	review	review	NOUN
inlawrev-21198	1340	5	[	[	X
inlawrev-21198	1340	6	vol	vol	NOUN
inlawrev-21198	1340	7	.	.	PUNCT
inlawrev-21198	1341	1	49:1235	49:1235	NUM
inlawrev-21198	1341	2	a.	a.	NOUN
inlawrev-21198	1341	3	real	real	ADJ
inlawrev-21198	1341	4	property	property	NOUN
inlawrev-21198	1341	5	tax	tax	NOUN
inlawrev-21198	1341	6	1	1	NUM
inlawrev-21198	1341	7	.	.	PUNCT
inlawrev-21198	1341	8	three	three	NUM
inlawrev-21198	1341	9	fountains	fountain	NOUN
inlawrev-21198	1341	10	w	w	NOUN
inlawrev-21198	1341	11	est	est	PROPN
inlawrev-21198	1341	12	,	,	PUNCT
inlawrev-21198	1341	13	inc	inc	PROPN
inlawrev-21198	1341	14	.	.	PROPN
inlawrev-21198	1342	1	v.	v.	ADP
inlawrev-21198	1342	2	o’connor	o’connor	ADV
inlawrev-21198	1342	3	.	.	PUNCT
inlawrev-21198	1343	1	—	—	PUNCT
inlawrev-21198	1343	2	in	in	ADP
inlawrev-21198	1343	3	2011	2011	NUM
inlawrev-21198	1343	4	,	,	PUNCT
inlawrev-21198	1343	5	the	the	DET
inlawrev-21198	1343	6	ptaboa207	ptaboa207	NOUN
inlawrev-21198	1343	7	revoked	revoke	VERB
inlawrev-21198	1343	8	three	three	NUM
inlawrev-21198	1343	9	fountains	fountain	NOUN
inlawrev-21198	1343	10	w	w	NOUN
inlawrev-21198	1343	11	est	est	PROPN
inlawrev-21198	1343	12	,	,	PUNCT
inlawrev-21198	1343	13	inc	inc	PROPN
inlawrev-21198	1343	14	.	.	PROPN
inlawrev-21198	1343	15	’s	’s	PART
inlawrev-21198	1343	16	charitable	charitable	ADJ
inlawrev-21198	1343	17	property	property	NOUN
inlawrev-21198	1343	18	tax	tax	NOUN
inlawrev-21198	1343	19	exemption	exemption	NOUN
inlawrev-21198	1343	20	for	for	ADP
inlawrev-21198	1343	21	the	the	DET
inlawrev-21198	1343	22	2010	2010	NUM
inlawrev-21198	1343	23	tax	tax	NOUN
inlawrev-21198	1343	24	year	year	NOUN
inlawrev-21198	1343	25	and	and	CCONJ
inlawrev-21198	1343	26	on	on	ADP
inlawrev-21198	1343	27	a	a	DET
inlawrev-21198	1343	28	pril	pril	NOUN
inlawrev-21198	1343	29	5	5	NUM
inlawrev-21198	1343	30	,	,	PUNCT
inlawrev-21198	1343	31	2011	2011	NUM
inlawrev-21198	1343	32	,	,	PUNCT
inlawrev-21198	1343	33	three	three	NUM
inlawrev-21198	1343	34	fountains	fountain	NOUN
inlawrev-21198	1343	35	appealed	appeal	VERB
inlawrev-21198	1343	36	the	the	DET
inlawrev-21198	1343	37	ptaboa	ptaboa	NOUN
inlawrev-21198	1343	38	’s	’s	PART
inlawrev-21198	1343	39	action	action	NOUN
inlawrev-21198	1343	40	to	to	ADP
inlawrev-21198	1343	41	the	the	DET
inlawrev-21198	1343	42	ibtr	ibtr	NOUN
inlawrev-21198	1343	43	.	.	PUNCT
inlawrev-21198	1344	1	w	w	PROPN
inlawrev-21198	1344	2	hen	hen	PROPN
inlawrev-21198	1344	3	the	the	DET
inlawrev-21198	1344	4	ibtr	ibtr	PROPN
inlawrev-21198	1344	5	explained	explain	VERB
inlawrev-21198	1344	6	the	the	DET
inlawrev-21198	1344	7	revocation	revocation	NOUN
inlawrev-21198	1344	8	was	be	AUX
inlawrev-21198	1344	9	both	both	DET
inlawrev-21198	1344	10	timely208	timely208	PROPN
inlawrev-21198	1344	11	and	and	CCONJ
inlawrev-21198	1344	12	in	in	ADP
inlawrev-21198	1344	13	compliance	compliance	NOUN
inlawrev-21198	1344	14	with	with	ADP
inlawrev-21198	1344	15	all	all	DET
inlawrev-21198	1344	16	applicable	applicable	ADJ
inlawrev-21198	1344	17	notice	notice	NOUN
inlawrev-21198	1344	18	requirements	requirement	NOUN
inlawrev-21198	1344	19	,	,	PUNCT
inlawrev-21198	1344	20	three	three	NUM
inlawrev-21198	1344	21	fountains	fountain	NOUN
inlawrev-21198	1344	22	initiated	initiate	VERB
inlawrev-21198	1344	23	a	a	DET
inlawrev-21198	1344	24	tax	tax	NOUN
inlawrev-21198	1344	25	appeal	appeal	NOUN
inlawrev-21198	1344	26	to	to	ADP
inlawrev-21198	1344	27	the	the	DET
inlawrev-21198	1344	28	tax	tax	NOUN
inlawrev-21198	1344	29	court	court	NOUN
inlawrev-21198	1344	30	.	.	PUNCT
inlawrev-21198	1345	1	209	209	NUM
inlawrev-21198	1345	2	on	on	ADP
inlawrev-21198	1345	3	appeal	appeal	NOUN
inlawrev-21198	1345	4	to	to	ADP
inlawrev-21198	1345	5	the	the	DET
inlawrev-21198	1345	6	tax	tax	NOUN
inlawrev-21198	1345	7	court	court	NOUN
inlawrev-21198	1345	8	,	,	PUNCT
inlawrev-21198	1345	9	the	the	DET
inlawrev-21198	1345	10	assessor	assessor	NOUN
inlawrev-21198	1345	11	claimed	claim	VERB
inlawrev-21198	1345	12	the	the	DET
inlawrev-21198	1345	13	tax	tax	NOUN
inlawrev-21198	1345	14	court	court	NOUN
inlawrev-21198	1345	15	did	do	AUX
inlawrev-21198	1345	16	not	not	PART
inlawrev-21198	1345	17	have	have	VERB
inlawrev-21198	1345	18	subject	subject	ADJ
inlawrev-21198	1345	19	matter	matter	NOUN
inlawrev-21198	1345	20	jurisdiction	jurisdiction	NOUN
inlawrev-21198	1345	21	because	because	SCONJ
inlawrev-21198	1345	22	three	three	NUM
inlawrev-21198	1345	23	fountains	fountain	NOUN
inlawrev-21198	1345	24	merely	merely	ADV
inlawrev-21198	1345	25	sought	seek	VERB
inlawrev-21198	1345	26	a	a	DET
inlawrev-21198	1345	27	review	review	NOUN
inlawrev-21198	1345	28	of	of	ADP
inlawrev-21198	1345	29	an	an	DET
inlawrev-21198	1345	30	ibtr	ibtr	ADJ
inlawrev-21198	1345	31	interlocutory	interlocutory	NOUN
inlawrev-21198	1345	32	order	order	NOUN
inlawrev-21198	1345	33	instead	instead	ADV
inlawrev-21198	1345	34	of	of	ADP
inlawrev-21198	1345	35	a	a	DET
inlawrev-21198	1345	36	final	final	ADJ
inlawrev-21198	1345	37	determination	determination	NOUN
inlawrev-21198	1345	38	.	.	PUNCT
inlawrev-21198	1346	1	however	however	ADV
inlawrev-21198	1346	2	,	,	PUNCT
inlawrev-21198	1346	3	three210	three210	PROPN
inlawrev-21198	1346	4	fountains	fountain	NOUN
inlawrev-21198	1346	5	contended	contend	VERB
inlawrev-21198	1346	6	the	the	DET
inlawrev-21198	1346	7	tax	tax	NOUN
inlawrev-21198	1346	8	court	court	NOUN
inlawrev-21198	1346	9	must	must	AUX
inlawrev-21198	1346	10	have	have	VERB
inlawrev-21198	1346	11	jurisdiction	jurisdiction	NOUN
inlawrev-21198	1346	12	,	,	PUNCT
inlawrev-21198	1346	13	claiming	claim	VERB
inlawrev-21198	1346	14	the	the	DET
inlawrev-21198	1346	15	ibtr	ibtr	VERB
inlawrev-21198	1346	16	created	create	VERB
inlawrev-21198	1346	17	a	a	DET
inlawrev-21198	1346	18	final	final	ADJ
inlawrev-21198	1346	19	determination	determination	NOUN
inlawrev-21198	1346	20	by	by	ADP
inlawrev-21198	1346	21	issuing	issue	VERB
inlawrev-21198	1346	22	an	an	DET
inlawrev-21198	1346	23	order	order	NOUN
inlawrev-21198	1346	24	on	on	ADP
inlawrev-21198	1346	25	a	a	DET
inlawrev-21198	1346	26	procedural	procedural	ADJ
inlawrev-21198	1346	27	issue.211	issue.211	NOUN
inlawrev-21198	1346	28	ultimately	ultimately	ADV
inlawrev-21198	1346	29	,	,	PUNCT
inlawrev-21198	1346	30	the	the	DET
inlawrev-21198	1346	31	tax	tax	NOUN
inlawrev-21198	1346	32	court	court	NOUN
inlawrev-21198	1346	33	held	hold	VERB
inlawrev-21198	1346	34	the	the	DET
inlawrev-21198	1346	35	act	act	NOUN
inlawrev-21198	1346	36	of	of	ADP
inlawrev-21198	1346	37	reviewing	review	VERB
inlawrev-21198	1346	38	and	and	CCONJ
inlawrev-21198	1346	39	revoking	revoke	VERB
inlawrev-21198	1346	40	the	the	DET
inlawrev-21198	1346	41	exemption	exemption	NOUN
inlawrev-21198	1346	42	was	be	AUX
inlawrev-21198	1346	43	indeed	indeed	ADV
inlawrev-21198	1346	44	an	an	DET
inlawrev-21198	1346	45	interlocutory	interlocutory	NOUN
inlawrev-21198	1346	46	order	order	NOUN
inlawrev-21198	1346	47	and	and	CCONJ
inlawrev-21198	1346	48	not	not	PART
inlawrev-21198	1346	49	a	a	DET
inlawrev-21198	1346	50	final	final	ADJ
inlawrev-21198	1346	51	determination	determination	NOUN
inlawrev-21198	1346	52	.	.	PUNCT
inlawrev-21198	1347	1	therefore	therefore	ADV
inlawrev-21198	1347	2	,	,	PUNCT
inlawrev-21198	1347	3	the212	the212	PROPN
inlawrev-21198	1347	4	taxpayer	taxpayer	NOUN
inlawrev-21198	1347	5	needed	need	VERB
inlawrev-21198	1347	6	to	to	PART
inlawrev-21198	1347	7	exhaust	exhaust	VERB
inlawrev-21198	1347	8	its	its	PRON
inlawrev-21198	1347	9	administrative	administrative	ADJ
inlawrev-21198	1347	10	remedies	remedy	NOUN
inlawrev-21198	1347	11	and	and	CCONJ
inlawrev-21198	1347	12	actually	actually	ADV
inlawrev-21198	1347	13	acquire	acquire	VERB
inlawrev-21198	1347	14	a	a	DET
inlawrev-21198	1347	15	final	final	ADJ
inlawrev-21198	1347	16	determination	determination	NOUN
inlawrev-21198	1347	17	on	on	ADP
inlawrev-21198	1347	18	the	the	DET
inlawrev-21198	1347	19	substantive	substantive	ADJ
inlawrev-21198	1347	20	issue	issue	NOUN
inlawrev-21198	1347	21	before	before	ADP
inlawrev-21198	1347	22	appealing	appeal	VERB
inlawrev-21198	1347	23	.	.	PUNCT
inlawrev-21198	1348	1	213	213	NUM
inlawrev-21198	1348	2	in	in	ADP
inlawrev-21198	1348	3	the	the	DET
inlawrev-21198	1348	4	alternative	alternative	NOUN
inlawrev-21198	1348	5	,	,	PUNCT
inlawrev-21198	1348	6	three	three	NUM
inlawrev-21198	1348	7	fountains	fountain	NOUN
inlawrev-21198	1348	8	argued	argue	VERB
inlawrev-21198	1348	9	no	no	DET
inlawrev-21198	1348	10	final	final	ADJ
inlawrev-21198	1348	11	determination	determination	NOUN
inlawrev-21198	1348	12	was	be	AUX
inlawrev-21198	1348	13	needed	need	VERB
inlawrev-21198	1348	14	from	from	ADP
inlawrev-21198	1348	15	the	the	DET
inlawrev-21198	1348	16	ibtr	ibtr	NOUN
inlawrev-21198	1348	17	,	,	PUNCT
inlawrev-21198	1348	18	claiming	claim	VERB
inlawrev-21198	1348	19	the	the	DET
inlawrev-21198	1348	20	ptabo	ptabo	NOUN
inlawrev-21198	1348	21	a	a	DET
inlawrev-21198	1348	22	went	went	ADJ
inlawrev-21198	1348	23	“	"	PUNCT
inlawrev-21198	1348	24	rogue	rogue	NOUN
inlawrev-21198	1348	25	.	.	PUNCT
inlawrev-21198	1348	26	”	"	PUNCT
inlawrev-21198	1349	1	but	but	CCONJ
inlawrev-21198	1349	2	the	the	DET
inlawrev-21198	1349	3	tax	tax	NOUN
inlawrev-21198	1349	4	court	court	NOUN
inlawrev-21198	1349	5	did214	did214	NOUN
inlawrev-21198	1349	6	not	not	PART
inlawrev-21198	1349	7	consider	consider	VERB
inlawrev-21198	1349	8	this	this	PRON
inlawrev-21198	1349	9	to	to	PART
inlawrev-21198	1349	10	be	be	AUX
inlawrev-21198	1349	11	persuasive	persuasive	ADJ
inlawrev-21198	1349	12	.	.	PUNCT
inlawrev-21198	1350	1	instead	instead	ADV
inlawrev-21198	1350	2	,	,	PUNCT
inlawrev-21198	1350	3	the	the	DET
inlawrev-21198	1350	4	tax	tax	NOUN
inlawrev-21198	1350	5	court	court	NOUN
inlawrev-21198	1350	6	saw	see	VERB
inlawrev-21198	1350	7	the	the	DET
inlawrev-21198	1350	8	matter	matter	NOUN
inlawrev-21198	1350	9	of215	of215	VERB
inlawrev-21198	1350	10	whether	whether	SCONJ
inlawrev-21198	1350	11	three	three	NUM
inlawrev-21198	1350	12	fountains	fountain	NOUN
inlawrev-21198	1350	13	was	be	AUX
inlawrev-21198	1350	14	entitled	entitle	VERB
inlawrev-21198	1350	15	to	to	ADP
inlawrev-21198	1350	16	the	the	DET
inlawrev-21198	1350	17	exemption	exemption	NOUN
inlawrev-21198	1350	18	for	for	ADP
inlawrev-21198	1350	19	operating	operate	VERB
inlawrev-21198	1350	20	its	its	PRON
inlawrev-21198	1350	21	property	property	NOUN
inlawrev-21198	1350	22	for	for	ADP
inlawrev-21198	1350	23	a	a	DET
inlawrev-21198	1350	24	charitable	charitable	ADJ
inlawrev-21198	1350	25	purpose	purpose	NOUN
inlawrev-21198	1350	26	,	,	PUNCT
inlawrev-21198	1350	27	as	as	ADP
inlawrev-21198	1350	28	still	still	ADV
inlawrev-21198	1350	29	being	be	AUX
inlawrev-21198	1350	30	an	an	DET
inlawrev-21198	1350	31	issue	issue	NOUN
inlawrev-21198	1350	32	for	for	ADP
inlawrev-21198	1350	33	the	the	DET
inlawrev-21198	1350	34	ibtr	ibtr	ADJ
inlawrev-21198	1350	35	to	to	PART
inlawrev-21198	1350	36	determine	determine	VERB
inlawrev-21198	1350	37	at	at	ADP
inlawrev-21198	1350	38	the	the	DET
inlawrev-21198	1350	39	administrative	administrative	ADJ
inlawrev-21198	1350	40	level	level	NOUN
inlawrev-21198	1350	41	.	.	PUNCT
inlawrev-21198	1351	1	accordingly	accordingly	ADV
inlawrev-21198	1351	2	,	,	PUNCT
inlawrev-21198	1351	3	the	the	DET
inlawrev-21198	1351	4	tax	tax	NOUN
inlawrev-21198	1351	5	court	court	NOUN
inlawrev-21198	1351	6	granted	grant	VERB
inlawrev-21198	1351	7	the	the	DET
inlawrev-21198	1351	8	assessor	assessor	NOUN
inlawrev-21198	1351	9	’s	’s	PART
inlawrev-21198	1351	10	m	m	AUX
inlawrev-21198	1351	11	otion216	otion216	VERB
inlawrev-21198	1351	12	to	to	PART
inlawrev-21198	1351	13	dismiss	dismiss	VERB
inlawrev-21198	1351	14	for	for	ADP
inlawrev-21198	1351	15	lack	lack	NOUN
inlawrev-21198	1351	16	of	of	ADP
inlawrev-21198	1351	17	jurisdiction.217	jurisdiction.217	NOUN
inlawrev-21198	1351	18	2	2	NUM
inlawrev-21198	1351	19	.	.	X
inlawrev-21198	1352	1	m	m	VERB
inlawrev-21198	1352	2	ayfield	ayfield	PROPN
inlawrev-21198	1352	3	green	green	PROPN
inlawrev-21198	1352	4	cooperative	cooperative	PROPN
inlawrev-21198	1352	5	,	,	PUNCT
inlawrev-21198	1352	6	inc	inc	PROPN
inlawrev-21198	1352	7	.	.	PROPN
inlawrev-21198	1353	1	v.	v.	ADP
inlawrev-21198	1353	2	o’connor	o’connor	ADV
inlawrev-21198	1353	3	.	.	PUNCT
inlawrev-21198	1354	1	—	—	PUNCT
inlawrev-21198	1354	2	the	the	DET
inlawrev-21198	1354	3	m	m	PROPN
inlawrev-21198	1354	4	ayfield	ayfield	PROPN
inlawrev-21198	1354	5	green218	green218	PROPN
inlawrev-21198	1354	6	cooperative	cooperative	NOUN
inlawrev-21198	1354	7	,	,	PUNCT
inlawrev-21198	1354	8	inc	inc	PROPN
inlawrev-21198	1354	9	.	.	PROPN
inlawrev-21198	1354	10	had	have	AUX
inlawrev-21198	1354	11	been	be	AUX
inlawrev-21198	1354	12	operating	operate	VERB
inlawrev-21198	1354	13	its	its	PRON
inlawrev-21198	1354	14	multi	multi	ADJ
inlawrev-21198	1354	15	-	-	ADJ
inlawrev-21198	1354	16	family	family	ADJ
inlawrev-21198	1354	17	apartment	apartment	NOUN
inlawrev-21198	1354	18	complex	complex	NOUN
inlawrev-21198	1354	19	under	under	ADP
inlawrev-21198	1354	20	an	an	DET
inlawrev-21198	1354	21	exemption	exemption	NOUN
inlawrev-21198	1354	22	from	from	ADP
inlawrev-21198	1354	23	the	the	DET
inlawrev-21198	1354	24	property	property	NOUN
inlawrev-21198	1354	25	tax	tax	NOUN
inlawrev-21198	1354	26	,	,	PUNCT
inlawrev-21198	1354	27	because	because	SCONJ
inlawrev-21198	1354	28	of	of	ADP
inlawrev-21198	1354	29	a	a	DET
inlawrev-21198	1354	30	charitable	charitable	ADJ
inlawrev-21198	1354	31	purpose	purpose	NOUN
inlawrev-21198	1354	32	.	.	PUNCT
inlawrev-21198	1355	1	however,219	however,219	NOUN
inlawrev-21198	1355	2	in	in	ADP
inlawrev-21198	1355	3	2009	2009	NUM
inlawrev-21198	1355	4	,	,	PUNCT
inlawrev-21198	1355	5	precedent	precedent	NOUN
inlawrev-21198	1355	6	was	be	AUX
inlawrev-21198	1355	7	created	create	VERB
inlawrev-21198	1355	8	which	which	PRON
inlawrev-21198	1355	9	held	hold	VERB
inlawrev-21198	1355	10	that	that	SCONJ
inlawrev-21198	1355	11	the	the	DET
inlawrev-21198	1355	12	provision	provision	NOUN
inlawrev-21198	1355	13	of	of	ADP
inlawrev-21198	1355	14	affordable	affordable	ADJ
inlawrev-21198	1355	15	housing	housing	NOUN
inlawrev-21198	1355	16	to	to	ADP
inlawrev-21198	1355	17	low	low	ADJ
inlawrev-21198	1355	18	-	-	PUNCT
inlawrev-21198	1355	19	income	income	NOUN
inlawrev-21198	1355	20	persons	person	NOUN
inlawrev-21198	1355	21	was	be	AUX
inlawrev-21198	1355	22	not	not	PART
inlawrev-21198	1355	23	a	a	DET
inlawrev-21198	1355	24	per	per	X
inlawrev-21198	1355	25	se	se	X
inlawrev-21198	1355	26	charitable	charitable	ADJ
inlawrev-21198	1355	27	purpose	purpose	NOUN
inlawrev-21198	1355	28	.	.	PUNCT
inlawrev-21198	1356	1	as	as	ADP
inlawrev-21198	1356	2	a	a	DET
inlawrev-21198	1356	3	result,220	result,220	ADJ
inlawrev-21198	1356	4	207	207	NUM
inlawrev-21198	1356	5	.	.	PUNCT
inlawrev-21198	1357	1	no	no	INTJ
inlawrev-21198	1357	2	.	.	NOUN
inlawrev-21198	1357	3	49t10	49t10	NUM
inlawrev-21198	1357	4	-	-	PUNCT
inlawrev-21198	1357	5	1406	1406	NUM
inlawrev-21198	1357	6	-	-	PUNCT
inlawrev-21198	1357	7	ta-42	ta-42	NOUN
inlawrev-21198	1357	8	,	,	PUNCT
inlawrev-21198	1357	9	2015	2015	NUM
inlawrev-21198	1357	10	wl	wl	NOUN
inlawrev-21198	1357	11	256135	256135	NUM
inlawrev-21198	1357	12	(	(	PUNCT
inlawrev-21198	1357	13	ind	ind	NOUN
inlawrev-21198	1357	14	.	.	PUNCT
inlawrev-21198	1358	1	t.c	t.c	PROPN
inlawrev-21198	1358	2	.	.	PROPN
inlawrev-21198	1358	3	jan	jan	PROPN
inlawrev-21198	1358	4	.	.	PROPN
inlawrev-21198	1358	5	20	20	NUM
inlawrev-21198	1358	6	,	,	PUNCT
inlawrev-21198	1358	7	2015	2015	NUM
inlawrev-21198	1358	8	)	)	PUNCT
inlawrev-21198	1358	9	(	(	PUNCT
inlawrev-21198	1358	10	unpublished	unpublished	ADJ
inlawrev-21198	1358	11	disposition	disposition	NOUN
inlawrev-21198	1358	12	)	)	PUNCT
inlawrev-21198	1358	13	.	.	PUNCT
inlawrev-21198	1359	1	208	208	NUM
inlawrev-21198	1359	2	.	.	PUNCT
inlawrev-21198	1360	1	i	i	PRON
inlawrev-21198	1360	2	d.	d.	VERB
inlawrev-21198	1360	3	at	at	ADP
inlawrev-21198	1360	4	*	*	PROPN
inlawrev-21198	1360	5	1	1	NUM
inlawrev-21198	1360	6	.	.	PUNCT
inlawrev-21198	1360	7	209	209	NUM
inlawrev-21198	1360	8	.	.	PUNCT
inlawrev-21198	1361	1	i	i	PRON
inlawrev-21198	1361	2	d.	d.	VERB
inlawrev-21198	1361	3	at	at	ADP
inlawrev-21198	1361	4	*	*	PROPN
inlawrev-21198	1361	5	2	2	NUM
inlawrev-21198	1361	6	.	.	NUM
inlawrev-21198	1361	7	210	210	NUM
inlawrev-21198	1361	8	.	.	PUNCT
inlawrev-21198	1362	1	i	i	PRON
inlawrev-21198	1362	2	d.	d.	VERB
inlawrev-21198	1362	3	at	at	ADP
inlawrev-21198	1362	4	*	*	PROPN
inlawrev-21198	1362	5	3	3	NUM
inlawrev-21198	1362	6	.	.	NOUN
inlawrev-21198	1362	7	211	211	NUM
inlawrev-21198	1362	8	.	.	PUNCT
inlawrev-21198	1363	1	i	i	PRON
inlawrev-21198	1363	2	d.	d.	VERB
inlawrev-21198	1363	3	at	at	ADP
inlawrev-21198	1363	4	*	*	PROPN
inlawrev-21198	1363	5	4	4	NUM
inlawrev-21198	1363	6	.	.	ADP
inlawrev-21198	1363	7	212	212	NUM
inlawrev-21198	1363	8	.	.	PUNCT
inlawrev-21198	1364	1	i	i	PRON
inlawrev-21198	1364	2	d.	d.	PROPN
inlawrev-21198	1364	3	213	213	NUM
inlawrev-21198	1364	4	.	.	PUNCT
inlawrev-21198	1365	1	i	i	PRON
inlawrev-21198	1365	2	d.	d.	PROPN
inlawrev-21198	1365	3	214	214	NUM
inlawrev-21198	1365	4	.	.	PUNCT
inlawrev-21198	1366	1	i	i	PRON
inlawrev-21198	1366	2	d.	d.	PROPN
inlawrev-21198	1366	3	215	215	NUM
inlawrev-21198	1366	4	.	.	PUNCT
inlawrev-21198	1367	1	i	i	PRON
inlawrev-21198	1367	2	d.	d.	PROPN
inlawrev-21198	1367	3	216	216	NUM
inlawrev-21198	1367	4	.	.	PUNCT
inlawrev-21198	1368	1	i	i	PRON
inlawrev-21198	1368	2	d.	d.	PROPN
inlawrev-21198	1368	3	217	217	NUM
inlawrev-21198	1368	4	.	.	PUNCT
inlawrev-21198	1369	1	i	i	PRON
inlawrev-21198	1369	2	d.	d.	PROPN
inlawrev-21198	1369	3	218	218	NUM
inlawrev-21198	1369	4	.	.	PUNCT
inlawrev-21198	1370	1	no	no	INTJ
inlawrev-21198	1370	2	.	.	NOUN
inlawrev-21198	1370	3	49t10	49t10	NUM
inlawrev-21198	1370	4	-	-	PUNCT
inlawrev-21198	1370	5	1406	1406	NUM
inlawrev-21198	1370	6	-	-	PUNCT
inlawrev-21198	1370	7	ta-41	ta-41	NOUN
inlawrev-21198	1370	8	,	,	PUNCT
inlawrev-21198	1370	9	2015	2015	NUM
inlawrev-21198	1370	10	wl	wl	NOUN
inlawrev-21198	1370	11	256161	256161	NUM
inlawrev-21198	1370	12	(	(	PUNCT
inlawrev-21198	1370	13	ind	ind	NOUN
inlawrev-21198	1370	14	.	.	PUNCT
inlawrev-21198	1371	1	t.c	t.c	PROPN
inlawrev-21198	1371	2	.	.	PROPN
inlawrev-21198	1371	3	jan	jan	PROPN
inlawrev-21198	1371	4	.	.	PROPN
inlawrev-21198	1371	5	20	20	NUM
inlawrev-21198	1371	6	,	,	PUNCT
inlawrev-21198	1371	7	2015	2015	NUM
inlawrev-21198	1371	8	)	)	PUNCT
inlawrev-21198	1371	9	(	(	PUNCT
inlawrev-21198	1371	10	unpublished	unpublished	ADJ
inlawrev-21198	1371	11	disposition	disposition	NOUN
inlawrev-21198	1371	12	)	)	PUNCT
inlawrev-21198	1371	13	.	.	PUNCT
inlawrev-21198	1372	1	219	219	NUM
inlawrev-21198	1372	2	.	.	PUNCT
inlawrev-21198	1373	1	i	i	PRON
inlawrev-21198	1373	2	d.	d.	VERB
inlawrev-21198	1373	3	at	at	ADP
inlawrev-21198	1373	4	*	*	PROPN
inlawrev-21198	1373	5	1	1	NUM
inlawrev-21198	1373	6	.	.	NOUN
inlawrev-21198	1373	7	220	220	NUM
inlawrev-21198	1373	8	.	.	PUNCT
inlawrev-21198	1374	1	see	see	VERB
inlawrev-21198	1374	2	jamestown	jamestown	PROPN
inlawrev-21198	1374	3	homes	home	NOUN
inlawrev-21198	1374	4	of	of	ADP
inlawrev-21198	1374	5	mishawaka	mishawaka	PROPN
inlawrev-21198	1374	6	,	,	PUNCT
inlawrev-21198	1374	7	inc	inc	PROPN
inlawrev-21198	1374	8	.	.	PROPN
inlawrev-21198	1375	1	v.	v.	PROPN
inlawrev-21198	1375	2	st	st	PROPN
inlawrev-21198	1375	3	.	.	PROPN
inlawrev-21198	1375	4	joseph	joseph	PROPN
inlawrev-21198	1375	5	cty	cty	PROPN
inlawrev-21198	1375	6	.	.	PROPN
inlawrev-21198	1375	7	assessor	assessor	PROPN
inlawrev-21198	1375	8	,	,	PUNCT
inlawrev-21198	1375	9	909	909	NUM
inlawrev-21198	1375	10	n.e.2d	n.e.2d	NOUN
inlawrev-21198	1375	11	1138	1138	NUM
inlawrev-21198	1375	12	,	,	PUNCT
inlawrev-21198	1375	13	2016	2016	NUM
inlawrev-21198	1375	14	]	]	PUNCT
inlawrev-21198	1375	15	taxation	taxation	NOUN
inlawrev-21198	1375	16	1261	1261	NUM
inlawrev-21198	1375	17	the	the	DET
inlawrev-21198	1375	18	ptaboa	ptaboa	NOUN
inlawrev-21198	1375	19	questioned	question	VERB
inlawrev-21198	1375	20	several	several	ADJ
inlawrev-21198	1375	21	prior	prior	ADJ
inlawrev-21198	1375	22	exem	exem	ADJ
inlawrev-21198	1375	23	ption	ption	NOUN
inlawrev-21198	1375	24	determinations	determination	NOUN
inlawrev-21198	1375	25	and	and	CCONJ
inlawrev-21198	1375	26	in	in	ADP
inlawrev-21198	1375	27	m	m	PROPN
inlawrev-21198	1375	28	arch	arch	NOUN
inlawrev-21198	1375	29	2011	2011	NUM
inlawrev-21198	1375	30	and	and	CCONJ
inlawrev-21198	1375	31	revoked	revoke	VERB
inlawrev-21198	1375	32	m	m	PROPN
inlawrev-21198	1375	33	ayfield	ayfield	PROPN
inlawrev-21198	1375	34	green	green	NOUN
inlawrev-21198	1375	35	’s	’s	PART
inlawrev-21198	1375	36	exemption	exemption	NOUN
inlawrev-21198	1375	37	for	for	ADP
inlawrev-21198	1375	38	the	the	DET
inlawrev-21198	1375	39	2010	2010	NUM
inlawrev-21198	1375	40	tax	tax	NOUN
inlawrev-21198	1375	41	year.221	year.221	NOUN
inlawrev-21198	1375	42	therefore	therefore	ADV
inlawrev-21198	1375	43	,	,	PUNCT
inlawrev-21198	1375	44	m	m	VERB
inlawrev-21198	1375	45	ayfield	ayfield	PROPN
inlawrev-21198	1375	46	appealed	appeal	VERB
inlawrev-21198	1375	47	to	to	ADP
inlawrev-21198	1375	48	the	the	DET
inlawrev-21198	1375	49	ib	ib	NOUN
inlawrev-21198	1375	50	tr	tr	VERB
inlawrev-21198	1375	51	,	,	PUNCT
inlawrev-21198	1375	52	alleging	allege	VERB
inlawrev-21198	1375	53	the	the	DET
inlawrev-21198	1375	54	ptaboa	ptaboa	NOUN
inlawrev-21198	1375	55	lacked	lack	VERB
inlawrev-21198	1375	56	the	the	DET
inlawrev-21198	1375	57	statutory	statutory	ADJ
inlawrev-21198	1375	58	authority	authority	NOUN
inlawrev-21198	1375	59	to	to	PART
inlawrev-21198	1375	60	revoke	revoke	VERB
inlawrev-21198	1375	61	the	the	DET
inlawrev-21198	1375	62	2010	2010	NUM
inlawrev-21198	1375	63	exemption	exemption	NOUN
inlawrev-21198	1375	64	,	,	PUNCT
inlawrev-21198	1375	65	and	and	CCONJ
inlawrev-21198	1375	66	in	in	ADP
inlawrev-21198	1375	67	the	the	DET
inlawrev-21198	1375	68	alternative	alternative	NOUN
inlawrev-21198	1375	69	,	,	PUNCT
inlawrev-21198	1375	70	the	the	DET
inlawrev-21198	1375	71	revocation	revocation	NOUN
inlawrev-21198	1375	72	was	be	AUX
inlawrev-21198	1375	73	untimely	untimely	ADJ
inlawrev-21198	1375	74	.	.	PUNCT
inlawrev-21198	1376	1	however	however	ADV
inlawrev-21198	1376	2	,	,	PUNCT
inlawrev-21198	1376	3	the	the	DET
inlawrev-21198	1376	4	ibtr	ibtr	VERB
inlawrev-21198	1376	5	issued	issue	VERB
inlawrev-21198	1376	6	an	an	DET
inlawrev-21198	1376	7	order	order	NOUN
inlawrev-21198	1376	8	denying222	denying222	PROPN
inlawrev-21198	1376	9	m	m	NUM
inlawrev-21198	1376	10	ayfield	ayfield	NOUN
inlawrev-21198	1376	11	’s	’s	PART
inlawrev-21198	1376	12	motion	motion	NOUN
inlawrev-21198	1376	13	for	for	ADP
inlawrev-21198	1376	14	summary	summary	NOUN
inlawrev-21198	1376	15	judgment	judgment	NOUN
inlawrev-21198	1376	16	.	.	PUNCT
inlawrev-21198	1377	1	further	far	ADV
inlawrev-21198	1377	2	,	,	PUNCT
inlawrev-21198	1377	3	the	the	DET
inlawrev-21198	1377	4	ibtr	ibtr	VERB
inlawrev-21198	1377	5	explained	explain	VERB
inlawrev-21198	1377	6	the223	the223	PROPN
inlawrev-21198	1377	7	indiana	indiana	PROPN
inlawrev-21198	1377	8	code	code	PROPN
inlawrev-21198	1377	9	did	do	AUX
inlawrev-21198	1377	10	in	in	ADP
inlawrev-21198	1377	11	fact	fact	NOUN
inlawrev-21198	1377	12	authorize	authorize	VERB
inlawrev-21198	1377	13	the	the	DET
inlawrev-21198	1377	14	ptaboa	ptaboa	NOUN
inlawrev-21198	1377	15	’s	’s	PART
inlawrev-21198	1377	16	exemption	exemption	NOUN
inlawrev-21198	1377	17	revocation	revocation	NOUN
inlawrev-21198	1377	18	and224	and224	NOUN
inlawrev-21198	1377	19	the	the	DET
inlawrev-21198	1377	20	revocation	revocation	NOUN
inlawrev-21198	1377	21	was	be	AUX
inlawrev-21198	1377	22	here	here	ADV
inlawrev-21198	1377	23	both	both	CCONJ
inlawrev-21198	1377	24	timely	timely	ADJ
inlawrev-21198	1377	25	and	and	CCONJ
inlawrev-21198	1377	26	in	in	ADP
inlawrev-21198	1377	27	compliance	compliance	NOUN
inlawrev-21198	1377	28	with	with	ADP
inlawrev-21198	1377	29	all	all	DET
inlawrev-21198	1377	30	applicable	applicable	ADJ
inlawrev-21198	1377	31	notice	notice	NOUN
inlawrev-21198	1377	32	requirements	requirement	NOUN
inlawrev-21198	1377	33	.	.	PUNCT
inlawrev-21198	1378	1	thus	thus	ADV
inlawrev-21198	1378	2	,	,	PUNCT
inlawrev-21198	1378	3	m	m	VERB
inlawrev-21198	1378	4	ayfield	ayfield	PROPN
inlawrev-21198	1378	5	appealed	appeal	VERB
inlawrev-21198	1378	6	to	to	ADP
inlawrev-21198	1378	7	the	the	DET
inlawrev-21198	1378	8	tax	tax	NOUN
inlawrev-21198	1378	9	court	court	NOUN
inlawrev-21198	1378	10	.	.	PUNCT
inlawrev-21198	1379	1	225	225	NUM
inlawrev-21198	1379	2	226	226	NUM
inlawrev-21198	1379	3	on	on	ADP
inlawrev-21198	1379	4	appeal	appeal	NOUN
inlawrev-21198	1379	5	to	to	ADP
inlawrev-21198	1379	6	the	the	DET
inlawrev-21198	1379	7	tax	tax	NOUN
inlawrev-21198	1379	8	court	court	NOUN
inlawrev-21198	1379	9	,	,	PUNCT
inlawrev-21198	1379	10	the	the	DET
inlawrev-21198	1379	11	tax	tax	NOUN
inlawrev-21198	1379	12	court	court	NOUN
inlawrev-21198	1379	13	determined	determine	VERB
inlawrev-21198	1379	14	because	because	SCONJ
inlawrev-21198	1379	15	the	the	DET
inlawrev-21198	1379	16	ibtr	ibtr	ADJ
inlawrev-21198	1379	17	order	order	NOUN
inlawrev-21198	1379	18	did	do	AUX
inlawrev-21198	1379	19	not	not	PART
inlawrev-21198	1379	20	end	end	VERB
inlawrev-21198	1379	21	the	the	DET
inlawrev-21198	1379	22	administrative	administrative	ADJ
inlawrev-21198	1379	23	process	process	NOUN
inlawrev-21198	1379	24	,	,	PUNCT
inlawrev-21198	1379	25	the	the	DET
inlawrev-21198	1379	26	taxpayer	taxpayer	NOUN
inlawrev-21198	1379	27	did	do	AUX
inlawrev-21198	1379	28	not	not	PART
inlawrev-21198	1379	29	have	have	VERB
inlawrev-21198	1379	30	a	a	DET
inlawrev-21198	1379	31	final	final	ADJ
inlawrev-21198	1379	32	determination	determination	NOUN
inlawrev-21198	1379	33	.	.	PUNCT
inlawrev-21198	1380	1	thus	thus	ADV
inlawrev-21198	1380	2	,	,	PUNCT
inlawrev-21198	1380	3	the	the	DET
inlawrev-21198	1380	4	tax	tax	NOUN
inlawrev-21198	1380	5	court	court	NOUN
inlawrev-21198	1380	6	was	be	AUX
inlawrev-21198	1380	7	deprived	deprive	VERB
inlawrev-21198	1380	8	of	of	ADP
inlawrev-21198	1380	9	subject	subject	ADJ
inlawrev-21198	1380	10	matter227	matter227	PROPN
inlawrev-21198	1380	11	jurisdiction	jurisdiction	NOUN
inlawrev-21198	1380	12	.	.	PUNCT
inlawrev-21198	1381	1	additionally	additionally	ADV
inlawrev-21198	1381	2	,	,	PUNCT
inlawrev-21198	1381	3	the	the	DET
inlawrev-21198	1381	4	tax	tax	NOUN
inlawrev-21198	1381	5	court	court	NOUN
inlawrev-21198	1381	6	did	do	AUX
inlawrev-21198	1381	7	not	not	PART
inlawrev-21198	1381	8	find	find	VERB
inlawrev-21198	1381	9	the	the	DET
inlawrev-21198	1381	10	taxpayer	taxpayer	NOUN
inlawrev-21198	1381	11	had	have	VERB
inlawrev-21198	1381	12	carried228	carried228	PROPN
inlawrev-21198	1381	13	its	its	PRON
inlawrev-21198	1381	14	burden	burden	NOUN
inlawrev-21198	1381	15	to	to	PART
inlawrev-21198	1381	16	show	show	VERB
inlawrev-21198	1381	17	the	the	DET
inlawrev-21198	1381	18	ibtr	ibtr	VERB
inlawrev-21198	1381	19	had	have	AUX
inlawrev-21198	1381	20	exceeded	exceed	VERB
inlawrev-21198	1381	21	its	its	PRON
inlawrev-21198	1381	22	authority	authority	NOUN
inlawrev-21198	1381	23	.	.	PUNCT
inlawrev-21198	1382	1	for	for	ADP
inlawrev-21198	1382	2	those	those	DET
inlawrev-21198	1382	3	reasons	reason	NOUN
inlawrev-21198	1382	4	,	,	PUNCT
inlawrev-21198	1382	5	the229	the229	PROPN
inlawrev-21198	1382	6	tax	tax	NOUN
inlawrev-21198	1382	7	court	court	NOUN
inlawrev-21198	1382	8	dismissed	dismiss	VERB
inlawrev-21198	1382	9	m	m	PROPN
inlawrev-21198	1382	10	ayfield	ayfield	NOUN
inlawrev-21198	1382	11	’s	’s	PART
inlawrev-21198	1382	12	appeal	appeal	NOUN
inlawrev-21198	1382	13	due	due	ADP
inlawrev-21198	1382	14	to	to	ADP
inlawrev-21198	1382	15	the	the	DET
inlawrev-21198	1382	16	t	t	NOUN
inlawrev-21198	1382	17	ax	ax	NOUN
inlawrev-21198	1382	18	c	c	PROPN
inlawrev-21198	1382	19	ourt	ourt	PROPN
inlawrev-21198	1382	20	’s	’s	PART
inlawrev-21198	1382	21	lack	lack	NOUN
inlawrev-21198	1382	22	of	of	ADP
inlawrev-21198	1382	23	subject	subject	ADJ
inlawrev-21198	1382	24	matter	matter	NOUN
inlawrev-21198	1382	25	jurisdiction.230	jurisdiction.230	VERB
inlawrev-21198	1382	26	3	3	NUM
inlawrev-21198	1382	27	.	.	PUNCT
inlawrev-21198	1382	28	lakeview	lakeview	PROPN
inlawrev-21198	1382	29	terrace	terrace	PROPN
inlawrev-21198	1382	30	cooperative	cooperative	PROPN
inlawrev-21198	1382	31	,	,	PUNCT
inlawrev-21198	1382	32	inc	inc	PROPN
inlawrev-21198	1382	33	.	.	PROPN
inlawrev-21198	1383	1	v.	v.	ADP
inlawrev-21198	1383	2	o’connor	o’connor	ADV
inlawrev-21198	1383	3	.	.	PUNCT
inlawrev-21198	1384	1	—	—	PUNCT
inlawrev-21198	1384	2	in	in	ADP
inlawrev-21198	1384	3	2011	2011	NUM
inlawrev-21198	1384	4	,	,	PUNCT
inlawrev-21198	1384	5	the231	the231	PROPN
inlawrev-21198	1384	6	ptaboa	ptaboa	NOUN
inlawrev-21198	1384	7	revoked	revoke	VERB
inlawrev-21198	1384	8	lakeview	lakeview	PROPN
inlawrev-21198	1384	9	terrace	terrace	NOUN
inlawrev-21198	1384	10	cooperative	cooperative	PROPN
inlawrev-21198	1384	11	,	,	PUNCT
inlawrev-21198	1384	12	inc	inc	PROPN
inlawrev-21198	1384	13	.	.	PROPN
inlawrev-21198	1384	14	’s	’s	PART
inlawrev-21198	1384	15	charitable	charitable	ADJ
inlawrev-21198	1384	16	property	property	NOUN
inlawrev-21198	1384	17	tax	tax	NOUN
inlawrev-21198	1384	18	exemption	exemption	NOUN
inlawrev-21198	1384	19	for	for	ADP
inlawrev-21198	1384	20	the	the	DET
inlawrev-21198	1384	21	2010	2010	NUM
inlawrev-21198	1384	22	tax	tax	NOUN
inlawrev-21198	1384	23	year	year	NOUN
inlawrev-21198	1384	24	and	and	CCONJ
inlawrev-21198	1384	25	lakeview	lakeview	PROPN
inlawrev-21198	1384	26	appealed	appeal	VERB
inlawrev-21198	1384	27	such	such	ADJ
inlawrev-21198	1384	28	revocation	revocation	NOUN
inlawrev-21198	1384	29	to	to	ADP
inlawrev-21198	1384	30	the	the	DET
inlawrev-21198	1384	31	ibtr	ibtr	VERB
inlawrev-21198	1384	32	.	.	PUNCT
inlawrev-21198	1385	1	lakeview	lakeview	NOUN
inlawrev-21198	1385	2	claim	claim	NOUN
inlawrev-21198	1385	3	ed	ed	NOUN
inlawrev-21198	1385	4	the	the	DET
inlawrev-21198	1385	5	ptaboa	ptaboa	NOUN
inlawrev-21198	1385	6	lacked	lack	VERB
inlawrev-21198	1385	7	authority	authority	NOUN
inlawrev-21198	1385	8	to	to	PART
inlawrev-21198	1385	9	revoke	revoke	VERB
inlawrev-21198	1385	10	the	the	DET
inlawrev-21198	1385	11	2010232	2010232	NUM
inlawrev-21198	1385	12	exemption	exemption	NOUN
inlawrev-21198	1385	13	,	,	PUNCT
inlawrev-21198	1385	14	and	and	CCONJ
inlawrev-21198	1385	15	alternatively	alternatively	ADV
inlawrev-21198	1385	16	,	,	PUNCT
inlawrev-21198	1385	17	that	that	SCONJ
inlawrev-21198	1385	18	the	the	DET
inlawrev-21198	1385	19	revocation	revocation	NOUN
inlawrev-21198	1385	20	was	be	AUX
inlawrev-21198	1385	21	untimely	untimely	ADJ
inlawrev-21198	1385	22	.	.	PUNCT
inlawrev-21198	1386	1	however	however	ADV
inlawrev-21198	1386	2	,	,	PUNCT
inlawrev-21198	1386	3	the233	the233	PROPN
inlawrev-21198	1386	4	ibtr	ibtr	ADJ
inlawrev-21198	1386	5	issued	issue	VERB
inlawrev-21198	1386	6	an	an	DET
inlawrev-21198	1386	7	order	order	NOUN
inlawrev-21198	1386	8	denying	deny	VERB
inlawrev-21198	1386	9	lakeview	lakeview	NOUN
inlawrev-21198	1386	10	’s	’s	PART
inlawrev-21198	1386	11	motion	motion	NOUN
inlawrev-21198	1386	12	for	for	ADP
inlawrev-21198	1386	13	summary	summary	NOUN
inlawrev-21198	1386	14	judgment.234	judgment.234	NOUN
inlawrev-21198	1386	15	therefore	therefore	ADV
inlawrev-21198	1386	16	,	,	PUNCT
inlawrev-21198	1386	17	lakeview	lakeview	PROPN
inlawrev-21198	1386	18	initiated	initiate	VERB
inlawrev-21198	1386	19	a	a	DET
inlawrev-21198	1386	20	tax	tax	NOUN
inlawrev-21198	1386	21	appeal	appeal	NOUN
inlawrev-21198	1386	22	to	to	ADP
inlawrev-21198	1386	23	the	the	DET
inlawrev-21198	1386	24	tax	tax	NOUN
inlawrev-21198	1386	25	court	court	NOUN
inlawrev-21198	1386	26	.	.	PUNCT
inlawrev-21198	1387	1	235	235	NUM
inlawrev-21198	1388	1	the	the	DET
inlawrev-21198	1388	2	parties	party	NOUN
inlawrev-21198	1388	3	disputed	dispute	VERB
inlawrev-21198	1388	4	whether	whether	SCONJ
inlawrev-21198	1388	5	the	the	DET
inlawrev-21198	1388	6	ibtr	ibtr	NOUN
inlawrev-21198	1388	7	had	have	AUX
inlawrev-21198	1388	8	,	,	PUNCT
inlawrev-21198	1388	9	in	in	ADP
inlawrev-21198	1388	10	fact	fact	NOUN
inlawrev-21198	1388	11	,	,	PUNCT
inlawrev-21198	1388	12	issued	issue	VERB
inlawrev-21198	1388	13	a	a	DET
inlawrev-21198	1388	14	final	final	ADJ
inlawrev-21198	1388	15	determination	determination	NOUN
inlawrev-21198	1388	16	.	.	PUNCT
inlawrev-21198	1389	1	lakeview	lakeview	PROPN
inlawrev-21198	1389	2	contended	contend	VERB
inlawrev-21198	1389	3	the	the	DET
inlawrev-21198	1389	4	ibtr	ibtr	ADJ
inlawrev-21198	1389	5	terminated	terminate	VERB
inlawrev-21198	1389	6	litigation	litigation	NOUN
inlawrev-21198	1389	7	with	with	ADP
inlawrev-21198	1389	8	an236	an236	NUM
inlawrev-21198	1389	9	order	order	NOUN
inlawrev-21198	1389	10	on	on	ADP
inlawrev-21198	1389	11	a	a	DET
inlawrev-21198	1389	12	procedural	procedural	ADJ
inlawrev-21198	1389	13	issue	issue	NOUN
inlawrev-21198	1389	14	,	,	PUNCT
inlawrev-21198	1389	15	while	while	SCONJ
inlawrev-21198	1389	16	the	the	DET
inlawrev-21198	1389	17	assessor	assessor	NOUN
inlawrev-21198	1389	18	claimed	claim	VERB
inlawrev-21198	1389	19	lakeview	lakeview	PROPN
inlawrev-21198	1389	20	was	be	AUX
inlawrev-21198	1389	21	merely	merely	ADV
inlawrev-21198	1389	22	1144	1144	NUM
inlawrev-21198	1389	23	(	(	PUNCT
inlawrev-21198	1389	24	ind	ind	NOUN
inlawrev-21198	1389	25	.	.	PUNCT
inlawrev-21198	1390	1	t.c	t.c	PROPN
inlawrev-21198	1390	2	.	.	PROPN
inlawrev-21198	1390	3	2009	2009	NUM
inlawrev-21198	1390	4	)	)	PUNCT
inlawrev-21198	1390	5	.	.	PUNCT
inlawrev-21198	1391	1	221	221	NUM
inlawrev-21198	1391	2	.	.	PUNCT
inlawrev-21198	1392	1	mayfield	mayfield	PROPN
inlawrev-21198	1392	2	green	green	PROPN
inlawrev-21198	1392	3	,	,	PUNCT
inlawrev-21198	1392	4	2015	2015	NUM
inlawrev-21198	1392	5	wl	wl	NOUN
inlawrev-21198	1392	6	256161	256161	NUM
inlawrev-21198	1392	7	,	,	PUNCT
inlawrev-21198	1392	8	at	at	ADP
inlawrev-21198	1392	9	*	*	PROPN
inlawrev-21198	1392	10	1	1	NUM
inlawrev-21198	1392	11	.	.	NOUN
inlawrev-21198	1392	12	222	222	NUM
inlawrev-21198	1392	13	.	.	PUNCT
inlawrev-21198	1393	1	i	i	PRON
inlawrev-21198	1393	2	d.	d.	PROPN
inlawrev-21198	1393	3	223	223	NUM
inlawrev-21198	1393	4	.	.	PUNCT
inlawrev-21198	1394	1	i	i	PRON
inlawrev-21198	1394	2	d.	d.	PROPN
inlawrev-21198	1394	3	224	224	NUM
inlawrev-21198	1394	4	.	.	PUNCT
inlawrev-21198	1395	1	i	i	PRON
inlawrev-21198	1395	2	d.	d.	PROPN
inlawrev-21198	1395	3	(	(	PUNCT
inlawrev-21198	1395	4	citing	cite	VERB
inlawrev-21198	1395	5	ind	ind	NOUN
inlawrev-21198	1395	6	.	.	PUNCT
inlawrev-21198	1396	1	code	code	PROPN
inlawrev-21198	1396	2	§	§	PROPN
inlawrev-21198	1396	3	§	§	PROPN
inlawrev-21198	1396	4	6	6	NUM
inlawrev-21198	1396	5	-	-	SYM
inlawrev-21198	1396	6	1.1	1.1	NUM
inlawrev-21198	1396	7	-	-	PUNCT
inlawrev-21198	1396	8	11	11	NUM
inlawrev-21198	1396	9	-	-	SYM
inlawrev-21198	1396	10	1	1	NUM
inlawrev-21198	1396	11	to	to	ADP
inlawrev-21198	1396	12	-11	-11	SYM
inlawrev-21198	1396	13	(	(	PUNCT
inlawrev-21198	1396	14	2015	2015	NUM
inlawrev-21198	1396	15	)	)	PUNCT
inlawrev-21198	1396	16	)	)	PUNCT
inlawrev-21198	1396	17	.	.	PUNCT
inlawrev-21198	1397	1	225	225	NUM
inlawrev-21198	1397	2	.	.	PUNCT
inlawrev-21198	1398	1	i	i	PRON
inlawrev-21198	1398	2	d.	d.	PROPN
inlawrev-21198	1398	3	226	226	NUM
inlawrev-21198	1398	4	.	.	PUNCT
inlawrev-21198	1399	1	i	i	PRON
inlawrev-21198	1399	2	d.	d.	VERB
inlawrev-21198	1399	3	at	at	ADP
inlawrev-21198	1399	4	*	*	PROPN
inlawrev-21198	1399	5	2	2	NUM
inlawrev-21198	1399	6	.	.	NOUN
inlawrev-21198	1399	7	227	227	NUM
inlawrev-21198	1399	8	.	.	PUNCT
inlawrev-21198	1400	1	i	i	PRON
inlawrev-21198	1400	2	d.	d.	PROPN
inlawrev-21198	1400	3	at	at	ADP
inlawrev-21198	1400	4	*	*	PROPN
inlawrev-21198	1400	5	3	3	NUM
inlawrev-21198	1400	6	.	.	NUM
inlawrev-21198	1400	7	228	228	NUM
inlawrev-21198	1400	8	.	.	PUNCT
inlawrev-21198	1401	1	i	i	PRON
inlawrev-21198	1401	2	d.	d.	VERB
inlawrev-21198	1401	3	at	at	ADP
inlawrev-21198	1401	4	*	*	PROPN
inlawrev-21198	1401	5	4	4	NUM
inlawrev-21198	1401	6	.	.	NOUN
inlawrev-21198	1401	7	229	229	NUM
inlawrev-21198	1401	8	.	.	PUNCT
inlawrev-21198	1402	1	i	i	PRON
inlawrev-21198	1402	2	d.	d.	PROPN
inlawrev-21198	1402	3	230	230	NUM
inlawrev-21198	1402	4	.	.	PUNCT
inlawrev-21198	1403	1	i	i	PRON
inlawrev-21198	1403	2	d.	d.	PROPN
inlawrev-21198	1403	3	231	231	NUM
inlawrev-21198	1403	4	.	.	PUNCT
inlawrev-21198	1404	1	no	no	INTJ
inlawrev-21198	1404	2	.	.	NOUN
inlawrev-21198	1404	3	49t10	49t10	NUM
inlawrev-21198	1404	4	-	-	PUNCT
inlawrev-21198	1404	5	1406	1406	NUM
inlawrev-21198	1404	6	-	-	PUNCT
inlawrev-21198	1404	7	ta-40	ta-40	NOUN
inlawrev-21198	1404	8	,	,	PUNCT
inlawrev-21198	1404	9	2015	2015	NUM
inlawrev-21198	1404	10	wl	wl	NOUN
inlawrev-21198	1404	11	249850	249850	NUM
inlawrev-21198	1404	12	(	(	PUNCT
inlawrev-21198	1404	13	ind	ind	NOUN
inlawrev-21198	1404	14	.	.	PUNCT
inlawrev-21198	1405	1	t.c	t.c	PROPN
inlawrev-21198	1405	2	.	.	PROPN
inlawrev-21198	1405	3	jan	jan	PROPN
inlawrev-21198	1405	4	.	.	PROPN
inlawrev-21198	1405	5	20	20	NUM
inlawrev-21198	1405	6	,	,	PUNCT
inlawrev-21198	1405	7	2015	2015	NUM
inlawrev-21198	1405	8	)	)	PUNCT
inlawrev-21198	1405	9	(	(	PUNCT
inlawrev-21198	1405	10	unpublished	unpublished	ADJ
inlawrev-21198	1405	11	disposition	disposition	NOUN
inlawrev-21198	1405	12	)	)	PUNCT
inlawrev-21198	1405	13	.	.	PUNCT
inlawrev-21198	1406	1	232	232	X
inlawrev-21198	1406	2	.	.	PUNCT
inlawrev-21198	1407	1	i	i	PRON
inlawrev-21198	1407	2	d.	d.	VERB
inlawrev-21198	1407	3	at	at	ADP
inlawrev-21198	1407	4	*	*	PROPN
inlawrev-21198	1407	5	1	1	NUM
inlawrev-21198	1407	6	.	.	NOUN
inlawrev-21198	1407	7	233	233	NUM
inlawrev-21198	1407	8	.	.	PUNCT
inlawrev-21198	1408	1	i	i	PRON
inlawrev-21198	1408	2	d.	d.	PROPN
inlawrev-21198	1408	3	234	234	NUM
inlawrev-21198	1408	4	.	.	PUNCT
inlawrev-21198	1409	1	i	i	PRON
inlawrev-21198	1409	2	d.	d.	PROPN
inlawrev-21198	1409	3	235	235	NUM
inlawrev-21198	1409	4	.	.	PUNCT
inlawrev-21198	1410	1	i	i	PRON
inlawrev-21198	1410	2	d.	d.	VERB
inlawrev-21198	1410	3	at	at	ADP
inlawrev-21198	1410	4	*	*	PROPN
inlawrev-21198	1410	5	2	2	NUM
inlawrev-21198	1410	6	.	.	NUM
inlawrev-21198	1410	7	236	236	NUM
inlawrev-21198	1410	8	.	.	PUNCT
inlawrev-21198	1411	1	i	i	PRON
inlawrev-21198	1411	2	d.	d.	VERB
inlawrev-21198	1411	3	at	at	ADP
inlawrev-21198	1411	4	*	*	PROPN
inlawrev-21198	1411	5	3	3	NUM
inlawrev-21198	1411	6	.	.	NOUN
inlawrev-21198	1411	7	1262	1262	NUM
inlawrev-21198	1411	8	indiana	indiana	PROPN
inlawrev-21198	1411	9	law	law	PROPN
inlawrev-21198	1411	10	review	review	NOUN
inlawrev-21198	1412	1	[	[	X
inlawrev-21198	1412	2	vol	vol	NOUN
inlawrev-21198	1412	3	.	.	PUNCT
inlawrev-21198	1413	1	49:1235	49:1235	NUM
inlawrev-21198	1413	2	seeking	seek	VERB
inlawrev-21198	1413	3	a	a	DET
inlawrev-21198	1413	4	review	review	NOUN
inlawrev-21198	1413	5	of	of	ADP
inlawrev-21198	1413	6	an	an	DET
inlawrev-21198	1413	7	interlocutory	interlocutory	NOUN
inlawrev-21198	1413	8	order	order	NOUN
inlawrev-21198	1413	9	.	.	PUNCT
inlawrev-21198	1414	1	in	in	ADP
inlawrev-21198	1414	2	deciding	decide	VERB
inlawrev-21198	1414	3	that	that	DET
inlawrev-21198	1414	4	issue	issue	NOUN
inlawrev-21198	1414	5	,	,	PUNCT
inlawrev-21198	1414	6	the	the	DET
inlawrev-21198	1414	7	tax	tax	NOUN
inlawrev-21198	1414	8	court237	court237	PROPN
inlawrev-21198	1414	9	determined	determine	VERB
inlawrev-21198	1414	10	there	there	PRON
inlawrev-21198	1414	11	was	be	VERB
inlawrev-21198	1414	12	an	an	DET
inlawrev-21198	1414	13	outstanding	outstanding	ADJ
inlawrev-21198	1414	14	substantive	substantive	ADJ
inlawrev-21198	1414	15	issue	issue	NOUN
inlawrev-21198	1414	16	in	in	ADP
inlawrev-21198	1414	17	this	this	DET
inlawrev-21198	1414	18	case	case	NOUN
inlawrev-21198	1414	19	for	for	SCONJ
inlawrev-21198	1414	20	the	the	DET
inlawrev-21198	1414	21	ibtr	ibtr	NOUN
inlawrev-21198	1414	22	to	to	PART
inlawrev-21198	1414	23	settle	settle	VERB
inlawrev-21198	1414	24	.	.	PUNCT
inlawrev-21198	1415	1	thus	thus	ADV
inlawrev-21198	1415	2	,	,	PUNCT
inlawrev-21198	1415	3	the	the	DET
inlawrev-21198	1415	4	tax	tax	NOUN
inlawrev-21198	1415	5	court	court	NOUN
inlawrev-21198	1415	6	determined	determine	VERB
inlawrev-21198	1415	7	that	that	SCONJ
inlawrev-21198	1415	8	the	the	DET
inlawrev-21198	1415	9	tax	tax	NOUN
inlawrev-21198	1415	10	court	court	NOUN
inlawrev-21198	1415	11	did	do	AUX
inlawrev-21198	1415	12	not	not	PART
inlawrev-21198	1415	13	have238	have238	VERB
inlawrev-21198	1415	14	jurisdiction	jurisdiction	NOUN
inlawrev-21198	1415	15	to	to	PART
inlawrev-21198	1415	16	decide	decide	VERB
inlawrev-21198	1415	17	the	the	DET
inlawrev-21198	1415	18	issue.239	issue.239	PROPN
inlawrev-21198	1415	19	4	4	NUM
inlawrev-21198	1415	20	.	.	PUNCT
inlawrev-21198	1415	21	retreat	retreat	PROPN
inlawrev-21198	1415	22	cooperative	cooperative	PROPN
inlawrev-21198	1415	23	,	,	PUNCT
inlawrev-21198	1415	24	inc	inc	PROPN
inlawrev-21198	1415	25	.	.	PROPN
inlawrev-21198	1416	1	v.	v.	ADP
inlawrev-21198	1416	2	o’connor	o’connor	ADV
inlawrev-21198	1416	3	.	.	PUNCT
inlawrev-21198	1417	1	—	—	PUNCT
inlawrev-21198	1417	2	in	in	ADP
inlawrev-21198	1417	3	2005	2005	NUM
inlawrev-21198	1417	4	,	,	PUNCT
inlawrev-21198	1417	5	retreat	retreat	PROPN
inlawrev-21198	1417	6	cooperative,240	cooperative,240	PROPN
inlawrev-21198	1417	7	inc	inc	PROPN
inlawrev-21198	1417	8	.	.	PROPN
inlawrev-21198	1417	9	claimed	claim	VERB
inlawrev-21198	1417	10	its	its	PRON
inlawrev-21198	1417	11	cooperative	cooperative	ADJ
inlawrev-21198	1417	12	apartment	apartment	NOUN
inlawrev-21198	1417	13	complex	complex	NOUN
inlawrev-21198	1417	14	and	and	CCONJ
inlawrev-21198	1417	15	personal	personal	ADJ
inlawrev-21198	1417	16	charitable	charitable	ADJ
inlawrev-21198	1417	17	property	property	NOUN
inlawrev-21198	1417	18	tax	tax	NOUN
inlawrev-21198	1417	19	exemption	exemption	NOUN
inlawrev-21198	1417	20	was	be	AUX
inlawrev-21198	1417	21	proper	proper	ADJ
inlawrev-21198	1417	22	because	because	SCONJ
inlawrev-21198	1417	23	the	the	DET
inlawrev-21198	1417	24	property	property	NOUN
inlawrev-21198	1417	25	was	be	AUX
inlawrev-21198	1417	26	owned	own	VERB
inlawrev-21198	1417	27	,	,	PUNCT
inlawrev-21198	1417	28	occupied	occupy	VERB
inlawrev-21198	1417	29	,	,	PUNCT
inlawrev-21198	1417	30	and	and	CCONJ
inlawrev-21198	1417	31	exclusively	exclusively	ADV
inlawrev-21198	1417	32	used	use	VERB
inlawrev-21198	1417	33	for	for	ADP
inlawrev-21198	1417	34	the	the	DET
inlawrev-21198	1417	35	charitable	charitable	ADJ
inlawrev-21198	1417	36	purpose	purpose	NOUN
inlawrev-21198	1417	37	of	of	ADP
inlawrev-21198	1417	38	providing	provide	VERB
inlawrev-21198	1417	39	affordable	affordable	ADJ
inlawrev-21198	1417	40	housing	housing	NOUN
inlawrev-21198	1417	41	to	to	ADP
inlawrev-21198	1417	42	low	low	ADJ
inlawrev-21198	1417	43	-	-	PUNCT
inlawrev-21198	1417	44	income	income	NOUN
inlawrev-21198	1417	45	persons	person	NOUN
inlawrev-21198	1417	46	.	.	PUNCT
inlawrev-21198	1418	1	however	however	ADV
inlawrev-21198	1418	2	,	,	PUNCT
inlawrev-21198	1418	3	in	in	ADP
inlawrev-21198	1418	4	2009	2009	NUM
inlawrev-21198	1418	5	,	,	PUNCT
inlawrev-21198	1418	6	the	the	DET
inlawrev-21198	1418	7	legal	legal	ADJ
inlawrev-21198	1418	8	precedent	precedent	NOUN
inlawrev-21198	1418	9	changed	change	VERB
inlawrev-21198	1418	10	,	,	PUNCT
inlawrev-21198	1418	11	causing241	causing241	PROPN
inlawrev-21198	1418	12	a	a	DET
inlawrev-21198	1418	13	review	review	NOUN
inlawrev-21198	1418	14	of	of	ADP
inlawrev-21198	1418	15	all	all	DET
inlawrev-21198	1418	16	such	such	ADJ
inlawrev-21198	1418	17	exemptions	exemption	NOUN
inlawrev-21198	1418	18	.	.	PUNCT
inlawrev-21198	1419	1	therefore	therefore	ADV
inlawrev-21198	1419	2	,	,	PUNCT
inlawrev-21198	1419	3	the	the	DET
inlawrev-21198	1419	4	ptaboa	ptaboa	NOUN
inlawrev-21198	1419	5	revoked	revoke	VERB
inlawrev-21198	1419	6	retreat’s242	retreat’s242	NOUN
inlawrev-21198	1419	7	exemption	exemption	NOUN
inlawrev-21198	1419	8	for	for	ADP
inlawrev-21198	1419	9	the	the	DET
inlawrev-21198	1419	10	2010	2010	NUM
inlawrev-21198	1419	11	tax	tax	NOUN
inlawrev-21198	1419	12	year	year	NOUN
inlawrev-21198	1419	13	.	.	PUNCT
inlawrev-21198	1420	1	thereafter	thereafter	ADV
inlawrev-21198	1420	2	,	,	PUNCT
inlawrev-21198	1420	3	retreat	retreat	NOUN
inlawrev-21198	1420	4	appealed	appeal	VERB
inlawrev-21198	1420	5	to	to	ADP
inlawrev-21198	1420	6	the	the	DET
inlawrev-21198	1420	7	ibtr,243	ibtr,243	PROPN
inlawrev-21198	1420	8	asserting	assert	VERB
inlawrev-21198	1420	9	the	the	DET
inlawrev-21198	1420	10	ptaboa	ptaboa	NOUN
inlawrev-21198	1420	11	lacked	lack	VERB
inlawrev-21198	1420	12	the	the	DET
inlawrev-21198	1420	13	authority	authority	NOUN
inlawrev-21198	1420	14	to	to	PART
inlawrev-21198	1420	15	make	make	VERB
inlawrev-21198	1420	16	such	such	ADJ
inlawrev-21198	1420	17	revocation	revocation	NOUN
inlawrev-21198	1420	18	and	and	CCONJ
inlawrev-21198	1420	19	the	the	DET
inlawrev-21198	1420	20	ptaboa	ptaboa	NOUN
inlawrev-21198	1420	21	’s	’s	PART
inlawrev-21198	1420	22	revocation	revocation	NOUN
inlawrev-21198	1420	23	was	be	AUX
inlawrev-21198	1420	24	untimely	untimely	ADJ
inlawrev-21198	1420	25	.	.	PUNCT
inlawrev-21198	1421	1	however	however	ADV
inlawrev-21198	1421	2	,	,	PUNCT
inlawrev-21198	1421	3	the	the	DET
inlawrev-21198	1421	4	ibtr	ibtr	VERB
inlawrev-21198	1421	5	issued	issue	VERB
inlawrev-21198	1421	6	an	an	DET
inlawrev-21198	1421	7	order244	order244	PROPN
inlawrev-21198	1421	8	denying	deny	VERB
inlawrev-21198	1421	9	retreat	retreat	NOUN
inlawrev-21198	1421	10	’s	’s	PART
inlawrev-21198	1421	11	motion	motion	NOUN
inlawrev-21198	1421	12	.	.	PUNCT
inlawrev-21198	1422	1	thus	thus	ADV
inlawrev-21198	1422	2	,	,	PUNCT
inlawrev-21198	1422	3	retreat	retreat	NOUN
inlawrev-21198	1422	4	initiated	initiate	VERB
inlawrev-21198	1422	5	a	a	DET
inlawrev-21198	1422	6	tax	tax	NOUN
inlawrev-21198	1422	7	appeal	appeal	NOUN
inlawrev-21198	1422	8	to	to	ADP
inlawrev-21198	1422	9	the	the	DET
inlawrev-21198	1422	10	tax245	tax245	PROPN
inlawrev-21198	1422	11	court.246	court.246	PROPN
inlawrev-21198	1422	12	thereafter	thereafter	ADV
inlawrev-21198	1422	13	,	,	PUNCT
inlawrev-21198	1422	14	the	the	DET
inlawrev-21198	1422	15	tax	tax	NOUN
inlawrev-21198	1422	16	court	court	NOUN
inlawrev-21198	1422	17	dismissed	dismiss	VERB
inlawrev-21198	1422	18	retreat	retreat	NOUN
inlawrev-21198	1422	19	’s	’s	PART
inlawrev-21198	1422	20	appeal	appeal	NOUN
inlawrev-21198	1422	21	because	because	SCONJ
inlawrev-21198	1422	22	no	no	DET
inlawrev-21198	1422	23	final	final	ADJ
inlawrev-21198	1422	24	decision	decision	NOUN
inlawrev-21198	1422	25	had	have	AUX
inlawrev-21198	1422	26	been	be	AUX
inlawrev-21198	1422	27	made	make	VERB
inlawrev-21198	1422	28	at	at	ADP
inlawrev-21198	1422	29	the	the	DET
inlawrev-21198	1422	30	administrative	administrative	ADJ
inlawrev-21198	1422	31	level	level	NOUN
inlawrev-21198	1422	32	and	and	CCONJ
inlawrev-21198	1422	33	because	because	SCONJ
inlawrev-21198	1422	34	retreat	retreat	NOUN
inlawrev-21198	1422	35	did	do	AUX
inlawrev-21198	1422	36	not	not	PART
inlawrev-21198	1422	37	established	establish	VERB
inlawrev-21198	1422	38	extraordinary	extraordinary	ADJ
inlawrev-21198	1422	39	circumstances	circumstance	NOUN
inlawrev-21198	1422	40	.	.	PUNCT
inlawrev-21198	1423	1	thus	thus	ADV
inlawrev-21198	1423	2	,	,	PUNCT
inlawrev-21198	1423	3	the	the	DET
inlawrev-21198	1423	4	tax	tax	NOUN
inlawrev-21198	1423	5	court	court	NOUN
inlawrev-21198	1423	6	granted	grant	VERB
inlawrev-21198	1423	7	the247	the247	PROPN
inlawrev-21198	1423	8	assessor	assessor	NOUN
inlawrev-21198	1423	9	’s	’s	PART
inlawrev-21198	1423	10	motion	motion	NOUN
inlawrev-21198	1423	11	to	to	ADP
inlawrev-21198	1423	12	dismiss.248	dismiss.248	PROPN
inlawrev-21198	1423	13	5	5	NUM
inlawrev-21198	1423	14	.	.	PUNCT
inlawrev-21198	1423	15	riley	riley	PROPN
inlawrev-21198	1423	16	-	-	PUNCT
inlawrev-21198	1423	17	roberts	roberts	PROPN
inlawrev-21198	1423	18	park	park	PROPN
inlawrev-21198	1423	19	,	,	PUNCT
inlawrev-21198	1423	20	lp	lp	ADV
inlawrev-21198	1423	21	v.	v.	ADP
inlawrev-21198	1423	22	o’connor	o’connor	ADV
inlawrev-21198	1423	23	.	.	PUNCT
inlawrev-21198	1424	1	—	—	PUNCT
inlawrev-21198	1424	2	riley	riley	PROPN
inlawrev-21198	1424	3	-	-	PUNCT
inlawrev-21198	1424	4	roberts	roberts	PROPN
inlawrev-21198	1424	5	park	park	NOUN
inlawrev-21198	1424	6	claimed	claim	VERB
inlawrev-21198	1424	7	its249	its249	PROPN
inlawrev-21198	1424	8	property	property	NOUN
inlawrev-21198	1424	9	was	be	AUX
inlawrev-21198	1424	10	exempt	exempt	ADJ
inlawrev-21198	1424	11	from	from	ADP
inlawrev-21198	1424	12	property	property	NOUN
inlawrev-21198	1424	13	taxation	taxation	NOUN
inlawrev-21198	1424	14	under	under	ADP
inlawrev-21198	1424	15	a	a	DET
inlawrev-21198	1424	16	charitable	charitable	ADJ
inlawrev-21198	1424	17	property	property	NOUN
inlawrev-21198	1424	18	tax	tax	NOUN
inlawrev-21198	1424	19	exemption	exemption	NOUN
inlawrev-21198	1424	20	for	for	ADP
inlawrev-21198	1424	21	the	the	DET
inlawrev-21198	1424	22	2008	2008	NUM
inlawrev-21198	1424	23	tax	tax	NOUN
inlawrev-21198	1424	24	year	year	NOUN
inlawrev-21198	1424	25	.	.	PUNCT
inlawrev-21198	1425	1	however	however	ADV
inlawrev-21198	1425	2	,	,	PUNCT
inlawrev-21198	1425	3	in	in	ADP
inlawrev-21198	1425	4	2011	2011	NUM
inlawrev-21198	1425	5	,	,	PUNCT
inlawrev-21198	1425	6	the	the	DET
inlawrev-21198	1425	7	ptaboa	ptaboa	NOUN
inlawrev-21198	1425	8	revoked250	revoked250	PROPN
inlawrev-21198	1425	9	riley	riley	PROPN
inlawrev-21198	1425	10	-	-	PUNCT
inlawrev-21198	1425	11	roberts	roberts	PROPN
inlawrev-21198	1425	12	’	'	PUNCT
inlawrev-21198	1425	13	charitable	charitable	ADJ
inlawrev-21198	1425	14	property	property	NOUN
inlawrev-21198	1425	15	tax	tax	NOUN
inlawrev-21198	1425	16	exemption	exemption	NOUN
inlawrev-21198	1425	17	for	for	ADP
inlawrev-21198	1425	18	the	the	DET
inlawrev-21198	1425	19	2010	2010	NUM
inlawrev-21198	1425	20	tax	tax	NOUN
inlawrev-21198	1425	21	year	year	NOUN
inlawrev-21198	1425	22	because	because	SCONJ
inlawrev-21198	1425	23	of	of	ADP
inlawrev-21198	1425	24	new	new	ADJ
inlawrev-21198	1425	25	precedent	precedent	NOUN
inlawrev-21198	1425	26	regarding	regard	VERB
inlawrev-21198	1425	27	the	the	DET
inlawrev-21198	1425	28	charitable	charitable	ADJ
inlawrev-21198	1425	29	exemption	exemption	NOUN
inlawrev-21198	1425	30	.	.	PUNCT
inlawrev-21198	1426	1	thereafter	thereafter	ADV
inlawrev-21198	1426	2	,	,	PUNCT
inlawrev-21198	1426	3	riley	riley	PROPN
inlawrev-21198	1426	4	-	-	PUNCT
inlawrev-21198	1426	5	roberts251	roberts251	PROPN
inlawrev-21198	1426	6	appealed	appeal	VERB
inlawrev-21198	1426	7	to	to	ADP
inlawrev-21198	1426	8	the	the	DET
inlawrev-21198	1426	9	ibtr	ibtr	ADJ
inlawrev-21198	1426	10	alleging	allege	VERB
inlawrev-21198	1426	11	the	the	DET
inlawrev-21198	1426	12	pt	pt	NOUN
inlawrev-21198	1426	13	a	a	DET
inlawrev-21198	1426	14	b	b	NOUN
inlawrev-21198	1426	15	o	o	NOUN
inlawrev-21198	1426	16	a	a	PRON
inlawrev-21198	1426	17	lacked	lack	VERB
inlawrev-21198	1426	18	the	the	DET
inlawrev-21198	1426	19	statutory	statutory	ADJ
inlawrev-21198	1426	20	authority	authority	NOUN
inlawrev-21198	1426	21	to	to	PART
inlawrev-21198	1426	22	revoke	revoke	VERB
inlawrev-21198	1426	23	its	its	PRON
inlawrev-21198	1426	24	2010	2010	NUM
inlawrev-21198	1426	25	exemption	exemption	NOUN
inlawrev-21198	1426	26	,	,	PUNCT
inlawrev-21198	1426	27	and	and	CCONJ
inlawrev-21198	1426	28	in	in	ADP
inlawrev-21198	1426	29	addition	addition	NOUN
inlawrev-21198	1426	30	,	,	PUNCT
inlawrev-21198	1426	31	the	the	DET
inlawrev-21198	1426	32	ptaboa	ptaboa	NOUN
inlawrev-21198	1426	33	made	make	VERB
inlawrev-21198	1426	34	the	the	DET
inlawrev-21198	1426	35	revocation	revocation	NOUN
inlawrev-21198	1426	36	in	in	ADP
inlawrev-21198	1426	37	an	an	DET
inlawrev-21198	1426	38	untimely	untimely	ADJ
inlawrev-21198	1426	39	manner	manner	NOUN
inlawrev-21198	1426	40	.	.	PUNCT
inlawrev-21198	1427	1	nonetheless	nonetheless	ADV
inlawrev-21198	1427	2	,	,	PUNCT
inlawrev-21198	1427	3	the	the	DET
inlawrev-21198	1427	4	ibtr	ibtr	VERB
inlawrev-21198	1427	5	issued	issue	VERB
inlawrev-21198	1427	6	an	an	DET
inlawrev-21198	1427	7	order	order	NOUN
inlawrev-21198	1427	8	denying	deny	VERB
inlawrev-21198	1427	9	riley-252	riley-252	NOUN
inlawrev-21198	1427	10	237	237	NUM
inlawrev-21198	1427	11	.	.	PUNCT
inlawrev-21198	1428	1	i	i	PRON
inlawrev-21198	1428	2	d.	d.	PROPN
inlawrev-21198	1428	3	238	238	NUM
inlawrev-21198	1428	4	.	.	PUNCT
inlawrev-21198	1429	1	i	i	PRON
inlawrev-21198	1429	2	d.	d.	PROPN
inlawrev-21198	1429	3	239	239	NUM
inlawrev-21198	1429	4	.	.	PUNCT
inlawrev-21198	1430	1	i	i	PRON
inlawrev-21198	1430	2	d.	d.	VERB
inlawrev-21198	1430	3	at	at	ADP
inlawrev-21198	1430	4	*	*	PROPN
inlawrev-21198	1430	5	5	5	NUM
inlawrev-21198	1430	6	.	.	NOUN
inlawrev-21198	1430	7	240	240	NUM
inlawrev-21198	1430	8	.	.	PUNCT
inlawrev-21198	1431	1	no	no	INTJ
inlawrev-21198	1431	2	.	.	NOUN
inlawrev-21198	1431	3	49t10	49t10	NUM
inlawrev-21198	1431	4	-	-	PUNCT
inlawrev-21198	1431	5	1406	1406	NUM
inlawrev-21198	1431	6	-	-	PUNCT
inlawrev-21198	1431	7	ta-45	ta-45	NUM
inlawrev-21198	1431	8	,	,	PUNCT
inlawrev-21198	1431	9	2015	2015	NUM
inlawrev-21198	1431	10	wl	wl	NOUN
inlawrev-21198	1431	11	256164	256164	NUM
inlawrev-21198	1431	12	(	(	PUNCT
inlawrev-21198	1431	13	ind	ind	NOUN
inlawrev-21198	1431	14	.	.	PUNCT
inlawrev-21198	1432	1	t.c	t.c	PROPN
inlawrev-21198	1432	2	.	.	PROPN
inlawrev-21198	1432	3	jan	jan	PROPN
inlawrev-21198	1432	4	.	.	PROPN
inlawrev-21198	1432	5	20	20	NUM
inlawrev-21198	1432	6	,	,	PUNCT
inlawrev-21198	1432	7	2015	2015	NUM
inlawrev-21198	1432	8	)	)	PUNCT
inlawrev-21198	1432	9	(	(	PUNCT
inlawrev-21198	1432	10	unpublished	unpublished	ADJ
inlawrev-21198	1432	11	disposition	disposition	NOUN
inlawrev-21198	1432	12	)	)	PUNCT
inlawrev-21198	1432	13	.	.	PUNCT
inlawrev-21198	1433	1	241	241	X
inlawrev-21198	1433	2	.	.	PUNCT
inlawrev-21198	1434	1	i	i	PRON
inlawrev-21198	1434	2	d.	d.	PROPN
inlawrev-21198	1434	3	at	at	ADP
inlawrev-21198	1434	4	*	*	PROPN
inlawrev-21198	1434	5	1	1	NUM
inlawrev-21198	1434	6	.	.	NOUN
inlawrev-21198	1434	7	242	242	NUM
inlawrev-21198	1434	8	.	.	PUNCT
inlawrev-21198	1435	1	i	i	PRON
inlawrev-21198	1435	2	d.	d.	PROPN
inlawrev-21198	1435	3	243	243	NUM
inlawrev-21198	1435	4	.	.	PUNCT
inlawrev-21198	1436	1	i	i	PRON
inlawrev-21198	1436	2	d.	d.	PROPN
inlawrev-21198	1436	3	244	244	NUM
inlawrev-21198	1436	4	.	.	PUNCT
inlawrev-21198	1437	1	i	i	PRON
inlawrev-21198	1437	2	d.	d.	PROPN
inlawrev-21198	1437	3	245	245	NUM
inlawrev-21198	1437	4	.	.	PUNCT
inlawrev-21198	1438	1	i	i	PRON
inlawrev-21198	1438	2	d.	d.	PROPN
inlawrev-21198	1438	3	246	246	NUM
inlawrev-21198	1438	4	.	.	PUNCT
inlawrev-21198	1439	1	i	i	PRON
inlawrev-21198	1439	2	d.	d.	VERB
inlawrev-21198	1439	3	at	at	ADP
inlawrev-21198	1439	4	*	*	PROPN
inlawrev-21198	1439	5	2	2	NUM
inlawrev-21198	1439	6	.	.	SYM
inlawrev-21198	1439	7	247	247	NUM
inlawrev-21198	1439	8	.	.	PUNCT
inlawrev-21198	1440	1	i	i	PRON
inlawrev-21198	1440	2	d.	d.	VERB
inlawrev-21198	1440	3	at	at	ADP
inlawrev-21198	1440	4	*	*	PROPN
inlawrev-21198	1440	5	3	3	NUM
inlawrev-21198	1440	6	-	-	SYM
inlawrev-21198	1440	7	4	4	NUM
inlawrev-21198	1440	8	.	.	NUM
inlawrev-21198	1440	9	248	248	NUM
inlawrev-21198	1440	10	.	.	PUNCT
inlawrev-21198	1441	1	i	i	PRON
inlawrev-21198	1441	2	d.	d.	VERB
inlawrev-21198	1441	3	at	at	ADP
inlawrev-21198	1441	4	*	*	PROPN
inlawrev-21198	1441	5	4	4	NUM
inlawrev-21198	1441	6	.	.	NOUN
inlawrev-21198	1441	7	249	249	NUM
inlawrev-21198	1441	8	.	.	PUNCT
inlawrev-21198	1442	1	no	no	INTJ
inlawrev-21198	1442	2	.	.	NOUN
inlawrev-21198	1442	3	49t10	49t10	NUM
inlawrev-21198	1442	4	-	-	PUNCT
inlawrev-21198	1442	5	1406	1406	NUM
inlawrev-21198	1442	6	-	-	PUNCT
inlawrev-21198	1442	7	ta-37	ta-37	NOUN
inlawrev-21198	1442	8	,	,	PUNCT
inlawrev-21198	1442	9	2015	2015	NUM
inlawrev-21198	1442	10	wl	wl	NOUN
inlawrev-21198	1442	11	249841	249841	NUM
inlawrev-21198	1442	12	(	(	PUNCT
inlawrev-21198	1442	13	ind	ind	NOUN
inlawrev-21198	1442	14	.	.	PUNCT
inlawrev-21198	1443	1	t.c	t.c	PROPN
inlawrev-21198	1443	2	.	.	PROPN
inlawrev-21198	1443	3	jan	jan	PROPN
inlawrev-21198	1443	4	.	.	PROPN
inlawrev-21198	1443	5	20	20	NUM
inlawrev-21198	1443	6	,	,	PUNCT
inlawrev-21198	1443	7	2015	2015	NUM
inlawrev-21198	1443	8	)	)	PUNCT
inlawrev-21198	1443	9	(	(	PUNCT
inlawrev-21198	1443	10	unpublished	unpublished	ADJ
inlawrev-21198	1443	11	disposition	disposition	NOUN
inlawrev-21198	1443	12	)	)	PUNCT
inlawrev-21198	1443	13	.	.	PUNCT
inlawrev-21198	1444	1	250	250	NUM
inlawrev-21198	1444	2	.	.	PUNCT
inlawrev-21198	1445	1	i	i	PRON
inlawrev-21198	1445	2	d.	d.	VERB
inlawrev-21198	1445	3	at	at	ADP
inlawrev-21198	1445	4	*	*	PROPN
inlawrev-21198	1445	5	1	1	NUM
inlawrev-21198	1445	6	.	.	NOUN
inlawrev-21198	1445	7	251	251	NUM
inlawrev-21198	1445	8	.	.	PUNCT
inlawrev-21198	1446	1	i	i	PRON
inlawrev-21198	1446	2	d.	d.	PROPN
inlawrev-21198	1446	3	252	252	NUM
inlawrev-21198	1446	4	.	.	PUNCT
inlawrev-21198	1447	1	i	i	PRON
inlawrev-21198	1447	2	d.	d.	PROPN
inlawrev-21198	1447	3	2016	2016	NUM
inlawrev-21198	1447	4	]	]	PUNCT
inlawrev-21198	1448	1	taxation	taxation	NOUN
inlawrev-21198	1448	2	1263	1263	NUM
inlawrev-21198	1448	3	roberts	roberts	PROPN
inlawrev-21198	1448	4	’	'	PUNCT
inlawrev-21198	1448	5	motion	motion	NOUN
inlawrev-21198	1448	6	,	,	PUNCT
inlawrev-21198	1448	7	and	and	CCONJ
inlawrev-21198	1448	8	thereafter	thereafter	ADV
inlawrev-21198	1448	9	,	,	PUNCT
inlawrev-21198	1448	10	riley	riley	PROPN
inlawrev-21198	1448	11	-	-	PUNCT
inlawrev-21198	1448	12	roberts	roberts	PROPN
inlawrev-21198	1448	13	initiated	initiate	VERB
inlawrev-21198	1448	14	a	a	DET
inlawrev-21198	1448	15	tax	tax	NOUN
inlawrev-21198	1448	16	appeal	appeal	NOUN
inlawrev-21198	1448	17	to	to	ADP
inlawrev-21198	1448	18	the	the	DET
inlawrev-21198	1448	19	tax	tax	NOUN
inlawrev-21198	1448	20	court.253	court.253	PROPN
inlawrev-21198	1448	21	indiana	indiana	PROPN
inlawrev-21198	1448	22	law	law	PROPN
inlawrev-21198	1448	23	requires	require	VERB
inlawrev-21198	1448	24	a	a	DET
inlawrev-21198	1448	25	petition	petition	NOUN
inlawrev-21198	1448	26	,	,	PUNCT
inlawrev-21198	1448	27	which	which	PRON
inlawrev-21198	1448	28	is	be	AUX
inlawrev-21198	1448	29	filed	file	VERB
inlawrev-21198	1448	30	with	with	ADP
inlawrev-21198	1448	31	the	the	DET
inlawrev-21198	1448	32	tax	tax	NOUN
inlawrev-21198	1448	33	court	court	NOUN
inlawrev-21198	1448	34	,	,	PUNCT
inlawrev-21198	1448	35	to	to	PART
inlawrev-21198	1448	36	be	be	AUX
inlawrev-21198	1448	37	an	an	DET
inlawrev-21198	1448	38	original	original	ADJ
inlawrev-21198	1448	39	tax	tax	NOUN
inlawrev-21198	1448	40	appeal	appeal	NOUN
inlawrev-21198	1448	41	and	and	CCONJ
inlawrev-21198	1448	42	this	this	PRON
inlawrev-21198	1448	43	means	mean	VERB
inlawrev-21198	1448	44	the	the	DET
inlawrev-21198	1448	45	issues	issue	NOUN
inlawrev-21198	1448	46	involved	involve	VERB
inlawrev-21198	1448	47	must	must	AUX
inlawrev-21198	1448	48	arise	arise	VERB
inlawrev-21198	1448	49	under	under	ADP
inlawrev-21198	1448	50	the	the	DET
inlawrev-21198	1448	51	tax	tax	NOUN
inlawrev-21198	1448	52	laws	law	NOUN
inlawrev-21198	1448	53	of	of	ADP
inlawrev-21198	1448	54	indiana	indiana	PROPN
inlawrev-21198	1448	55	and	and	CCONJ
inlawrev-21198	1448	56	the	the	DET
inlawrev-21198	1448	57	appeal	appeal	NOUN
inlawrev-21198	1448	58	must	must	AUX
inlawrev-21198	1448	59	be	be	AUX
inlawrev-21198	1448	60	an	an	DET
inlawrev-21198	1448	61	original	original	ADJ
inlawrev-21198	1448	62	appeal	appeal	NOUN
inlawrev-21198	1448	63	of	of	ADP
inlawrev-21198	1448	64	a	a	DET
inlawrev-21198	1448	65	final	final	ADJ
inlawrev-21198	1448	66	determination	determination	NOUN
inlawrev-21198	1448	67	.	.	PUNCT
inlawrev-21198	1449	1	to	to	PART
inlawrev-21198	1449	2	have	have	VERB
inlawrev-21198	1449	3	an	an	DET
inlawrev-21198	1449	4	original	original	ADJ
inlawrev-21198	1449	5	appeal	appeal	NOUN
inlawrev-21198	1449	6	,	,	PUNCT
inlawrev-21198	1449	7	the	the	DET
inlawrev-21198	1449	8	petitioner	petitioner	NOUN
inlawrev-21198	1449	9	must	must	AUX
inlawrev-21198	1449	10	have	have	VERB
inlawrev-21198	1449	11	a	a	DET
inlawrev-21198	1449	12	final254	final254	PROPN
inlawrev-21198	1449	13	determination	determination	NOUN
inlawrev-21198	1449	14	from	from	ADP
inlawrev-21198	1449	15	the	the	DET
inlawrev-21198	1449	16	ibtr	ibtr	NOUN
inlawrev-21198	1449	17	,	,	PUNCT
inlawrev-21198	1449	18	which	which	DET
inlawrev-21198	1449	19	riley	riley	NOUN
inlawrev-21198	1449	20	did	do	VERB
inlawrev-21198	1449	21	not	not	PART
inlawrev-21198	1449	22	.	.	PUNCT
inlawrev-21198	1450	1	g	g	ADP
inlawrev-21198	1450	2	iven	iven	NOUN
inlawrev-21198	1450	3	the	the	DET
inlawrev-21198	1450	4	fact	fact	NOUN
inlawrev-21198	1450	5	that	that	SCONJ
inlawrev-21198	1450	6	riley-255	riley-255	ADJ
inlawrev-21198	1450	7	roberts	robert	NOUN
inlawrev-21198	1450	8	did	do	AUX
inlawrev-21198	1450	9	not	not	PART
inlawrev-21198	1450	10	exhaust	exhaust	VERB
inlawrev-21198	1450	11	its	its	PRON
inlawrev-21198	1450	12	administrative	administrative	ADJ
inlawrev-21198	1450	13	remedies	remedy	NOUN
inlawrev-21198	1450	14	,	,	PUNCT
inlawrev-21198	1450	15	the	the	DET
inlawrev-21198	1450	16	tax	tax	NOUN
inlawrev-21198	1450	17	court	court	NOUN
inlawrev-21198	1450	18	was	be	AUX
inlawrev-21198	1450	19	deprived	deprive	VERB
inlawrev-21198	1450	20	of	of	ADP
inlawrev-21198	1450	21	subject	subject	ADJ
inlawrev-21198	1450	22	matter	matter	NOUN
inlawrev-21198	1450	23	jurisdiction	jurisdiction	NOUN
inlawrev-21198	1450	24	,	,	PUNCT
inlawrev-21198	1450	25	and	and	CCONJ
inlawrev-21198	1450	26	therefore	therefore	ADV
inlawrev-21198	1450	27	,	,	PUNCT
inlawrev-21198	1450	28	the	the	DET
inlawrev-21198	1450	29	tax	tax	NOUN
inlawrev-21198	1450	30	court	court	NOUN
inlawrev-21198	1450	31	granted	grant	VERB
inlawrev-21198	1450	32	the	the	DET
inlawrev-21198	1450	33	assessor	assessor	NOUN
inlawrev-21198	1450	34	’s	’s	PART
inlawrev-21198	1450	35	m	m	VERB
inlawrev-21198	1450	36	otion	otion	NOUN
inlawrev-21198	1450	37	to	to	PART
inlawrev-21198	1450	38	dismiss	dismiss	VERB
inlawrev-21198	1450	39	for	for	ADP
inlawrev-21198	1450	40	lack	lack	NOUN
inlawrev-21198	1450	41	of	of	ADP
inlawrev-21198	1450	42	jurisdiction.256	jurisdiction.256	PROPN
inlawrev-21198	1450	43	6	6	NUM
inlawrev-21198	1450	44	.	.	PUNCT
inlawrev-21198	1451	1	yorktown	yorktown	PROPN
inlawrev-21198	1451	2	homes	homes	PROPN
inlawrev-21198	1451	3	south	south	PROPN
inlawrev-21198	1451	4	,	,	PUNCT
inlawrev-21198	1451	5	inc	inc	PROPN
inlawrev-21198	1451	6	.	.	PROPN
inlawrev-21198	1452	1	v.	v.	ADP
inlawrev-21198	1452	2	o’connor	o’connor	ADV
inlawrev-21198	1452	3	.	.	PUNCT
inlawrev-21198	1453	1	—	—	PUNCT
inlawrev-21198	1453	2	in	in	ADP
inlawrev-21198	1453	3	2011	2011	NUM
inlawrev-21198	1453	4	,	,	PUNCT
inlawrev-21198	1453	5	the	the	DET
inlawrev-21198	1453	6	ptaboa257	ptaboa257	PROPN
inlawrev-21198	1453	7	revoked	revoke	VERB
inlawrev-21198	1453	8	yorktown	yorktown	NOUN
inlawrev-21198	1453	9	homes	home	NOUN
inlawrev-21198	1453	10	south	south	PROPN
inlawrev-21198	1453	11	,	,	PUNCT
inlawrev-21198	1453	12	inc	inc	PROPN
inlawrev-21198	1453	13	.	.	PROPN
inlawrev-21198	1453	14	’s	’s	PART
inlawrev-21198	1453	15	charitable	charitable	ADJ
inlawrev-21198	1453	16	property	property	NOUN
inlawrev-21198	1453	17	tax	tax	NOUN
inlawrev-21198	1453	18	exemption	exemption	NOUN
inlawrev-21198	1453	19	for	for	ADP
inlawrev-21198	1453	20	the	the	DET
inlawrev-21198	1453	21	2010	2010	NUM
inlawrev-21198	1453	22	tax	tax	NOUN
inlawrev-21198	1453	23	year	year	NOUN
inlawrev-21198	1453	24	.	.	PUNCT
inlawrev-21198	1454	1	yorktown	yorktown	PROPN
inlawrev-21198	1454	2	appealed	appeal	VERB
inlawrev-21198	1454	3	to	to	ADP
inlawrev-21198	1454	4	the	the	DET
inlawrev-21198	1454	5	ibtr	ibtr	ADJ
inlawrev-21198	1454	6	claiming	claim	VERB
inlawrev-21198	1454	7	the	the	DET
inlawrev-21198	1454	8	ptaboa	ptaboa	NOUN
inlawrev-21198	1454	9	lacked258	lacked258	PROPN
inlawrev-21198	1454	10	authority	authority	NOUN
inlawrev-21198	1454	11	to	to	PART
inlawrev-21198	1454	12	make	make	VERB
inlawrev-21198	1454	13	such	such	ADJ
inlawrev-21198	1454	14	revocation	revocation	NOUN
inlawrev-21198	1454	15	or	or	CCONJ
inlawrev-21198	1454	16	,	,	PUNCT
inlawrev-21198	1454	17	in	in	ADP
inlawrev-21198	1454	18	the	the	DET
inlawrev-21198	1454	19	alternative	alternative	NOUN
inlawrev-21198	1454	20	,	,	PUNCT
inlawrev-21198	1454	21	the	the	DET
inlawrev-21198	1454	22	ptaboa	ptaboa	NOUN
inlawrev-21198	1454	23	revocation	revocation	NOUN
inlawrev-21198	1454	24	was	be	AUX
inlawrev-21198	1454	25	untimely	untimely	ADJ
inlawrev-21198	1454	26	.	.	PUNCT
inlawrev-21198	1455	1	subsequently	subsequently	ADV
inlawrev-21198	1455	2	,	,	PUNCT
inlawrev-21198	1455	3	the	the	DET
inlawrev-21198	1455	4	ibtr	ibtr	VERB
inlawrev-21198	1455	5	issued	issue	VERB
inlawrev-21198	1455	6	an	an	DET
inlawrev-21198	1455	7	order	order	NOUN
inlawrev-21198	1455	8	denying	deny	VERB
inlawrev-21198	1455	9	yorktown’s259	yorktown’s259	NOUN
inlawrev-21198	1455	10	m	m	NOUN
inlawrev-21198	1455	11	otion	otion	NOUN
inlawrev-21198	1455	12	for	for	ADP
inlawrev-21198	1455	13	summary	summary	NOUN
inlawrev-21198	1455	14	judgment	judgment	NOUN
inlawrev-21198	1455	15	,	,	PUNCT
inlawrev-21198	1455	16	and	and	CCONJ
inlawrev-21198	1455	17	thereafter	thereafter	ADV
inlawrev-21198	1455	18	,	,	PUNCT
inlawrev-21198	1455	19	yorktown	yorktown	PROPN
inlawrev-21198	1455	20	initiated	initiate	VERB
inlawrev-21198	1455	21	a	a	DET
inlawrev-21198	1455	22	tax	tax	NOUN
inlawrev-21198	1455	23	appeal	appeal	NOUN
inlawrev-21198	1455	24	to	to	ADP
inlawrev-21198	1455	25	the	the	DET
inlawrev-21198	1455	26	tax	tax	NOUN
inlawrev-21198	1455	27	court.260	court.260	NOUN
inlawrev-21198	1455	28	o	o	NOUN
inlawrev-21198	1455	29	n	n	PRON
inlawrev-21198	1455	30	appeal	appeal	VERB
inlawrev-21198	1455	31	to	to	ADP
inlawrev-21198	1455	32	the	the	DET
inlawrev-21198	1455	33	tax	tax	NOUN
inlawrev-21198	1455	34	court	court	NOUN
inlawrev-21198	1455	35	,	,	PUNCT
inlawrev-21198	1455	36	the	the	DET
inlawrev-21198	1455	37	assessor	assessor	NOUN
inlawrev-21198	1455	38	claimed	claim	VERB
inlawrev-21198	1455	39	the	the	DET
inlawrev-21198	1455	40	tax	tax	NOUN
inlawrev-21198	1455	41	court	court	NOUN
inlawrev-21198	1455	42	lacked	lack	VERB
inlawrev-21198	1455	43	subject	subject	NOUN
inlawrev-21198	1455	44	matter	matter	NOUN
inlawrev-21198	1455	45	jurisdiction	jurisdiction	NOUN
inlawrev-21198	1455	46	over	over	ADP
inlawrev-21198	1455	47	the	the	DET
inlawrev-21198	1455	48	issue	issue	NOUN
inlawrev-21198	1455	49	because	because	SCONJ
inlawrev-21198	1455	50	yorktown	yorktown	PROPN
inlawrev-21198	1455	51	was	be	AUX
inlawrev-21198	1455	52	appealing	appeal	VERB
inlawrev-21198	1455	53	an	an	DET
inlawrev-21198	1455	54	interlocutory	interlocutory	NOUN
inlawrev-21198	1455	55	order	order	NOUN
inlawrev-21198	1455	56	and	and	CCONJ
inlawrev-21198	1455	57	not	not	PART
inlawrev-21198	1455	58	a	a	DET
inlawrev-21198	1455	59	final	final	ADJ
inlawrev-21198	1455	60	determination	determination	NOUN
inlawrev-21198	1455	61	of	of	ADP
inlawrev-21198	1455	62	the	the	DET
inlawrev-21198	1455	63	ibtr	ibtr	ADJ
inlawrev-21198	1455	64	.	.	PUNCT
inlawrev-21198	1456	1	on	on	ADP
inlawrev-21198	1456	2	the	the	DET
inlawrev-21198	1456	3	other261	other261	PROPN
inlawrev-21198	1456	4	hand	hand	NOUN
inlawrev-21198	1456	5	,	,	PUNCT
inlawrev-21198	1456	6	yorktown	yorktown	PROPN
inlawrev-21198	1456	7	contended	contend	VERB
inlawrev-21198	1456	8	that	that	SCONJ
inlawrev-21198	1456	9	a	a	DET
inlawrev-21198	1456	10	final	final	ADJ
inlawrev-21198	1456	11	determination	determination	NOUN
inlawrev-21198	1456	12	was	be	AUX
inlawrev-21198	1456	13	in	in	ADP
inlawrev-21198	1456	14	fact	fact	NOUN
inlawrev-21198	1456	15	created	create	VERB
inlawrev-21198	1456	16	when	when	SCONJ
inlawrev-21198	1456	17	the	the	DET
inlawrev-21198	1456	18	ibtr	ibtr	NOUN
inlawrev-21198	1456	19	made	make	VERB
inlawrev-21198	1456	20	a	a	DET
inlawrev-21198	1456	21	ruling	ruling	NOUN
inlawrev-21198	1456	22	on	on	ADP
inlawrev-21198	1456	23	a	a	DET
inlawrev-21198	1456	24	procedural	procedural	ADJ
inlawrev-21198	1456	25	issue	issue	NOUN
inlawrev-21198	1456	26	.	.	PUNCT
inlawrev-21198	1457	1	however	however	ADV
inlawrev-21198	1457	2	,	,	PUNCT
inlawrev-21198	1457	3	the	the	DET
inlawrev-21198	1457	4	tax	tax	NOUN
inlawrev-21198	1457	5	court	court	NOUN
inlawrev-21198	1457	6	determined262	determined262	PROPN
inlawrev-21198	1457	7	that	that	SCONJ
inlawrev-21198	1457	8	yorktown	yorktown	PROPN
inlawrev-21198	1457	9	had	have	AUX
inlawrev-21198	1457	10	not	not	PART
inlawrev-21198	1457	11	exhausted	exhaust	VERB
inlawrev-21198	1457	12	its	its	PRON
inlawrev-21198	1457	13	administrative	administrative	ADJ
inlawrev-21198	1457	14	remedies	remedy	NOUN
inlawrev-21198	1457	15	and	and	CCONJ
inlawrev-21198	1457	16	,	,	PUNCT
inlawrev-21198	1457	17	therefore	therefore	ADV
inlawrev-21198	1457	18	,	,	PUNCT
inlawrev-21198	1457	19	the	the	DET
inlawrev-21198	1457	20	tax	tax	NOUN
inlawrev-21198	1457	21	course	course	NOUN
inlawrev-21198	1457	22	dismissed	dismiss	VERB
inlawrev-21198	1457	23	the	the	DET
inlawrev-21198	1457	24	case	case	NOUN
inlawrev-21198	1457	25	.	.	PUNCT
inlawrev-21198	1458	1	263	263	NUM
inlawrev-21198	1458	2	7	7	NUM
inlawrev-21198	1458	3	.	.	PUNCT
inlawrev-21198	1458	4	harvard	harvard	PROPN
inlawrev-21198	1458	5	square	square	PROPN
inlawrev-21198	1458	6	cooperative	cooperative	PROPN
inlawrev-21198	1458	7	,	,	PUNCT
inlawrev-21198	1458	8	inc	inc	PROPN
inlawrev-21198	1458	9	.	.	PROPN
inlawrev-21198	1459	1	v.	v.	ADP
inlawrev-21198	1459	2	o’connor	o’connor	ADV
inlawrev-21198	1459	3	.	.	PUNCT
inlawrev-21198	1460	1	—	—	PUNCT
inlawrev-21198	1460	2	harvard	harvard	PROPN
inlawrev-21198	1460	3	square264	square264	PROPN
inlawrev-21198	1460	4	cooperative	cooperative	NOUN
inlawrev-21198	1460	5	had	have	AUX
inlawrev-21198	1460	6	been	be	AUX
inlawrev-21198	1460	7	operating	operate	VERB
inlawrev-21198	1460	8	its	its	PRON
inlawrev-21198	1460	9	cooperative	cooperative	ADJ
inlawrev-21198	1460	10	apartment	apartment	NOUN
inlawrev-21198	1460	11	complex	complex	NOUN
inlawrev-21198	1460	12	under	under	ADP
inlawrev-21198	1460	13	a	a	DET
inlawrev-21198	1460	14	charitable	charitable	ADJ
inlawrev-21198	1460	15	property	property	NOUN
inlawrev-21198	1460	16	tax	tax	NOUN
inlawrev-21198	1460	17	exemption	exemption	NOUN
inlawrev-21198	1460	18	.	.	PUNCT
inlawrev-21198	1461	1	however	however	ADV
inlawrev-21198	1461	2	,	,	PUNCT
inlawrev-21198	1461	3	in	in	ADP
inlawrev-21198	1461	4	2011	2011	NUM
inlawrev-21198	1461	5	,	,	PUNCT
inlawrev-21198	1461	6	the	the	DET
inlawrev-21198	1461	7	ptaboa	ptaboa	NOUN
inlawrev-21198	1461	8	revoked265	revoked265	PROPN
inlawrev-21198	1461	9	the	the	DET
inlawrev-21198	1461	10	charitable	charitable	ADJ
inlawrev-21198	1461	11	exemption	exemption	NOUN
inlawrev-21198	1461	12	for	for	ADP
inlawrev-21198	1461	13	the	the	DET
inlawrev-21198	1461	14	2010	2010	NUM
inlawrev-21198	1461	15	tax	tax	NOUN
inlawrev-21198	1461	16	year	year	NOUN
inlawrev-21198	1461	17	.	.	PUNCT
inlawrev-21198	1462	1	thus	thus	ADV
inlawrev-21198	1462	2	,	,	PUNCT
inlawrev-21198	1462	3	harvard	harvard	PROPN
inlawrev-21198	1462	4	square	square	PROPN
inlawrev-21198	1462	5	filed	file	VERB
inlawrev-21198	1462	6	an266	an266	ADV
inlawrev-21198	1462	7	appeal	appeal	VERB
inlawrev-21198	1462	8	with	with	ADP
inlawrev-21198	1462	9	the	the	DET
inlawrev-21198	1462	10	ibtr	ibtr	NOUN
inlawrev-21198	1462	11	,	,	PUNCT
inlawrev-21198	1462	12	alleging	allege	VERB
inlawrev-21198	1462	13	the	the	DET
inlawrev-21198	1462	14	ptaboa	ptaboa	NOUN
inlawrev-21198	1462	15	lacked	lack	VERB
inlawrev-21198	1462	16	authority	authority	NOUN
inlawrev-21198	1462	17	to	to	AUX
inlawrev-21198	1462	18	m	m	PROPN
inlawrev-21198	1462	19	ake	ake	VERB
inlawrev-21198	1462	20	the	the	DET
inlawrev-21198	1462	21	253	253	NUM
inlawrev-21198	1462	22	.	.	PUNCT
inlawrev-21198	1463	1	i	i	PRON
inlawrev-21198	1463	2	d.	d.	PROPN
inlawrev-21198	1463	3	at	at	ADP
inlawrev-21198	1463	4	*	*	PROPN
inlawrev-21198	1463	5	1	1	NUM
inlawrev-21198	1463	6	-	-	SYM
inlawrev-21198	1463	7	2	2	NUM
inlawrev-21198	1463	8	.	.	NOUN
inlawrev-21198	1463	9	254	254	NUM
inlawrev-21198	1463	10	.	.	PUNCT
inlawrev-21198	1464	1	ind	ind	PROPN
inlawrev-21198	1464	2	.	.	PUNCT
inlawrev-21198	1465	1	code	code	PROPN
inlawrev-21198	1465	2	§	§	PROPN
inlawrev-21198	1465	3	33	33	NUM
inlawrev-21198	1465	4	-	-	SYM
inlawrev-21198	1465	5	26	26	NUM
inlawrev-21198	1465	6	-	-	PUNCT
inlawrev-21198	1465	7	3	3	NUM
inlawrev-21198	1465	8	-	-	SYM
inlawrev-21198	1465	9	1	1	NUM
inlawrev-21198	1465	10	(	(	PUNCT
inlawrev-21198	1465	11	2015	2015	NUM
inlawrev-21198	1465	12	)	)	PUNCT
inlawrev-21198	1465	13	.	.	PUNCT
inlawrev-21198	1466	1	255	255	NUM
inlawrev-21198	1466	2	.	.	PUNCT
inlawrev-21198	1466	3	riley	riley	PROPN
inlawrev-21198	1466	4	-	-	PUNCT
inlawrev-21198	1466	5	roberts	roberts	PROPN
inlawrev-21198	1466	6	park	park	PROPN
inlawrev-21198	1466	7	,	,	PUNCT
inlawrev-21198	1466	8	2015	2015	NUM
inlawrev-21198	1466	9	wl	wl	NOUN
inlawrev-21198	1466	10	249841	249841	NUM
inlawrev-21198	1466	11	,	,	PUNCT
inlawrev-21198	1466	12	at	at	ADP
inlawrev-21198	1466	13	*	*	PROPN
inlawrev-21198	1466	14	3	3	NUM
inlawrev-21198	1466	15	.	.	NOUN
inlawrev-21198	1466	16	256	256	NUM
inlawrev-21198	1466	17	.	.	PUNCT
inlawrev-21198	1467	1	i	i	PRON
inlawrev-21198	1467	2	d.	d.	VERB
inlawrev-21198	1467	3	at	at	ADP
inlawrev-21198	1467	4	*	*	PROPN
inlawrev-21198	1467	5	4	4	NUM
inlawrev-21198	1467	6	.	.	NOUN
inlawrev-21198	1467	7	257	257	NUM
inlawrev-21198	1467	8	.	.	PUNCT
inlawrev-21198	1468	1	no	no	INTJ
inlawrev-21198	1468	2	.	.	NOUN
inlawrev-21198	1468	3	49t10	49t10	NUM
inlawrev-21198	1468	4	-	-	PUNCT
inlawrev-21198	1468	5	1406	1406	NUM
inlawrev-21198	1468	6	-	-	PUNCT
inlawrev-21198	1468	7	ta-38	ta-38	NOUN
inlawrev-21198	1468	8	,	,	PUNCT
inlawrev-21198	1468	9	2015	2015	NUM
inlawrev-21198	1468	10	wl	wl	NOUN
inlawrev-21198	1468	11	249845	249845	NUM
inlawrev-21198	1468	12	(	(	PUNCT
inlawrev-21198	1468	13	ind	ind	NOUN
inlawrev-21198	1468	14	.	.	PUNCT
inlawrev-21198	1469	1	t.c	t.c	PROPN
inlawrev-21198	1469	2	.	.	PROPN
inlawrev-21198	1469	3	jan	jan	PROPN
inlawrev-21198	1469	4	.	.	PROPN
inlawrev-21198	1469	5	20	20	NUM
inlawrev-21198	1469	6	,	,	PUNCT
inlawrev-21198	1469	7	2015	2015	NUM
inlawrev-21198	1469	8	)	)	PUNCT
inlawrev-21198	1469	9	(	(	PUNCT
inlawrev-21198	1469	10	unpublished	unpublished	ADJ
inlawrev-21198	1469	11	disposition	disposition	NOUN
inlawrev-21198	1469	12	)	)	PUNCT
inlawrev-21198	1469	13	.	.	PUNCT
inlawrev-21198	1470	1	258	258	NUM
inlawrev-21198	1470	2	.	.	PUNCT
inlawrev-21198	1471	1	i	i	PRON
inlawrev-21198	1471	2	d.	d.	VERB
inlawrev-21198	1471	3	at	at	ADP
inlawrev-21198	1471	4	*	*	PROPN
inlawrev-21198	1471	5	1	1	NUM
inlawrev-21198	1471	6	.	.	PUNCT
inlawrev-21198	1471	7	259	259	NUM
inlawrev-21198	1471	8	.	.	PUNCT
inlawrev-21198	1472	1	i	i	PRON
inlawrev-21198	1472	2	d.	d.	PROPN
inlawrev-21198	1472	3	260	260	NUM
inlawrev-21198	1472	4	.	.	PUNCT
inlawrev-21198	1473	1	i	i	PRON
inlawrev-21198	1473	2	d.	d.	VERB
inlawrev-21198	1473	3	at	at	ADP
inlawrev-21198	1473	4	*	*	PROPN
inlawrev-21198	1473	5	1	1	NUM
inlawrev-21198	1473	6	-	-	SYM
inlawrev-21198	1473	7	2	2	NUM
inlawrev-21198	1473	8	.	.	NUM
inlawrev-21198	1473	9	261	261	NUM
inlawrev-21198	1473	10	.	.	PUNCT
inlawrev-21198	1474	1	i	i	PRON
inlawrev-21198	1474	2	d.	d.	PROPN
inlawrev-21198	1474	3	262	262	NUM
inlawrev-21198	1474	4	.	.	PUNCT
inlawrev-21198	1475	1	i	i	PRON
inlawrev-21198	1475	2	d.	d.	PROPN
inlawrev-21198	1475	3	263	263	NUM
inlawrev-21198	1475	4	.	.	PUNCT
inlawrev-21198	1476	1	i	i	PRON
inlawrev-21198	1476	2	d.	d.	VERB
inlawrev-21198	1476	3	at	at	ADP
inlawrev-21198	1476	4	*	*	PROPN
inlawrev-21198	1476	5	3	3	NUM
inlawrev-21198	1476	6	-	-	SYM
inlawrev-21198	1476	7	5	5	NUM
inlawrev-21198	1476	8	.	.	NOUN
inlawrev-21198	1476	9	264	264	NUM
inlawrev-21198	1476	10	.	.	PUNCT
inlawrev-21198	1477	1	no	no	INTJ
inlawrev-21198	1477	2	.	.	NOUN
inlawrev-21198	1477	3	49t10	49t10	NUM
inlawrev-21198	1477	4	-	-	PUNCT
inlawrev-21198	1477	5	1406	1406	NUM
inlawrev-21198	1477	6	-	-	PUNCT
inlawrev-21198	1477	7	ta-36	ta-36	NOUN
inlawrev-21198	1477	8	,	,	PUNCT
inlawrev-21198	1477	9	2015	2015	NUM
inlawrev-21198	1477	10	wl	wl	NOUN
inlawrev-21198	1477	11	256158	256158	NUM
inlawrev-21198	1477	12	(	(	PUNCT
inlawrev-21198	1477	13	ind	ind	NOUN
inlawrev-21198	1477	14	.	.	PUNCT
inlawrev-21198	1478	1	t.c	t.c	PROPN
inlawrev-21198	1478	2	.	.	PROPN
inlawrev-21198	1478	3	jan	jan	PROPN
inlawrev-21198	1478	4	.	.	PROPN
inlawrev-21198	1478	5	20	20	NUM
inlawrev-21198	1478	6	,	,	PUNCT
inlawrev-21198	1478	7	2015	2015	NUM
inlawrev-21198	1478	8	)	)	PUNCT
inlawrev-21198	1478	9	(	(	PUNCT
inlawrev-21198	1478	10	unpublished	unpublished	ADJ
inlawrev-21198	1478	11	disposition	disposition	NOUN
inlawrev-21198	1478	12	)	)	PUNCT
inlawrev-21198	1478	13	265	265	NUM
inlawrev-21198	1478	14	.	.	PUNCT
inlawrev-21198	1479	1	i	i	PRON
inlawrev-21198	1479	2	d.	d.	VERB
inlawrev-21198	1479	3	at	at	ADP
inlawrev-21198	1479	4	*	*	PROPN
inlawrev-21198	1479	5	1	1	NUM
inlawrev-21198	1479	6	.	.	NOUN
inlawrev-21198	1479	7	266	266	NUM
inlawrev-21198	1479	8	.	.	PUNCT
inlawrev-21198	1480	1	i	i	PRON
inlawrev-21198	1480	2	d.	d.	PROPN
inlawrev-21198	1480	3	1264	1264	PROPN
inlawrev-21198	1480	4	indiana	indiana	PROPN
inlawrev-21198	1480	5	law	law	PROPN
inlawrev-21198	1480	6	review	review	NOUN
inlawrev-21198	1481	1	[	[	X
inlawrev-21198	1481	2	vol	vol	NOUN
inlawrev-21198	1481	3	.	.	PUNCT
inlawrev-21198	1482	1	49:1235	49:1235	NUM
inlawrev-21198	1482	2	revocation	revocation	NOUN
inlawrev-21198	1482	3	and	and	CCONJ
inlawrev-21198	1482	4	,	,	PUNCT
inlawrev-21198	1482	5	in	in	ADP
inlawrev-21198	1482	6	addition	addition	NOUN
inlawrev-21198	1482	7	,	,	PUNCT
inlawrev-21198	1482	8	harvard	harvard	PROPN
inlawrev-21198	1482	9	square	square	PROPN
inlawrev-21198	1482	10	claimed	claim	VERB
inlawrev-21198	1482	11	the	the	DET
inlawrev-21198	1482	12	revocation	revocation	NOUN
inlawrev-21198	1482	13	was	be	AUX
inlawrev-21198	1482	14	not	not	PART
inlawrev-21198	1482	15	timely	timely	ADV
inlawrev-21198	1482	16	made	make	VERB
inlawrev-21198	1482	17	.	.	PUNCT
inlawrev-21198	1483	1	267	267	NUM
inlawrev-21198	1483	2	thereafter	thereafter	ADV
inlawrev-21198	1483	3	,	,	PUNCT
inlawrev-21198	1483	4	the	the	DET
inlawrev-21198	1483	5	ibtr	ibtr	VERB
inlawrev-21198	1483	6	denied	deny	VERB
inlawrev-21198	1483	7	harvard	harvard	PROPN
inlawrev-21198	1483	8	square	square	PROPN
inlawrev-21198	1483	9	’s	’s	PART
inlawrev-21198	1483	10	m	m	VERB
inlawrev-21198	1483	11	otion	otion	NOUN
inlawrev-21198	1483	12	for	for	ADP
inlawrev-21198	1483	13	summary	summary	NOUN
inlawrev-21198	1483	14	judgment	judgment	NOUN
inlawrev-21198	1483	15	,	,	PUNCT
inlawrev-21198	1483	16	and	and	CCONJ
inlawrev-21198	1483	17	,	,	PUNCT
inlawrev-21198	1483	18	therefore	therefore	ADV
inlawrev-21198	1483	19	,	,	PUNCT
inlawrev-21198	1483	20	harvard	harvard	PROPN
inlawrev-21198	1483	21	square	square	PROPN
inlawrev-21198	1483	22	initiated	initiate	VERB
inlawrev-21198	1483	23	a	a	DET
inlawrev-21198	1483	24	tax	tax	NOUN
inlawrev-21198	1483	25	appeal	appeal	NOUN
inlawrev-21198	1483	26	to	to	ADP
inlawrev-21198	1483	27	the	the	DET
inlawrev-21198	1483	28	tax	tax	NOUN
inlawrev-21198	1483	29	court	court	NOUN
inlawrev-21198	1483	30	.	.	PUNCT
inlawrev-21198	1484	1	in	in	ADP
inlawrev-21198	1484	2	addressing	address	VERB
inlawrev-21198	1484	3	the	the	DET
inlawrev-21198	1484	4	tax	tax	NOUN
inlawrev-21198	1484	5	appeal	appeal	NOUN
inlawrev-21198	1484	6	,	,	PUNCT
inlawrev-21198	1484	7	the	the	DET
inlawrev-21198	1484	8	tax	tax	NOUN
inlawrev-21198	1484	9	court	court	NOUN
inlawrev-21198	1484	10	determined	determine	VERB
inlawrev-21198	1484	11	h	h	PROPN
inlawrev-21198	1484	12	arvard	arvard	PROPN
inlawrev-21198	1484	13	square268	square268	PROPN
inlawrev-21198	1484	14	had	have	AUX
inlawrev-21198	1484	15	not	not	PART
inlawrev-21198	1484	16	been	be	AUX
inlawrev-21198	1484	17	exhausted	exhaust	VERB
inlawrev-21198	1484	18	its	its	PRON
inlawrev-21198	1484	19	administrative	administrative	ADJ
inlawrev-21198	1484	20	remedies	remedy	NOUN
inlawrev-21198	1484	21	,	,	PUNCT
inlawrev-21198	1484	22	and	and	CCONJ
inlawrev-21198	1484	23	therefore	therefore	ADV
inlawrev-21198	1484	24	,	,	PUNCT
inlawrev-21198	1484	25	the	the	DET
inlawrev-21198	1484	26	tax	tax	NOUN
inlawrev-21198	1484	27	court	court	NOUN
inlawrev-21198	1484	28	granted	grant	VERB
inlawrev-21198	1484	29	the	the	DET
inlawrev-21198	1484	30	assessor	assessor	NOUN
inlawrev-21198	1484	31	’s	’s	PART
inlawrev-21198	1484	32	m	m	VERB
inlawrev-21198	1484	33	otion	otion	NOUN
inlawrev-21198	1484	34	to	to	PART
inlawrev-21198	1484	35	dismiss	dismiss	VERB
inlawrev-21198	1484	36	.	.	PUNCT
inlawrev-21198	1485	1	thus	thus	ADV
inlawrev-21198	1485	2	,	,	PUNCT
inlawrev-21198	1485	3	the	the	DET
inlawrev-21198	1485	4	failure	failure	NOUN
inlawrev-21198	1485	5	to	to	PART
inlawrev-21198	1485	6	obtain	obtain	VERB
inlawrev-21198	1485	7	a	a	DET
inlawrev-21198	1485	8	final269	final269	ADJ
inlawrev-21198	1485	9	determination	determination	NOUN
inlawrev-21198	1485	10	from	from	ADP
inlawrev-21198	1485	11	the	the	DET
inlawrev-21198	1485	12	ibtr	ibtr	NOUN
inlawrev-21198	1485	13	was	be	AUX
inlawrev-21198	1485	14	fatal	fatal	ADJ
inlawrev-21198	1485	15	to	to	ADP
inlawrev-21198	1485	16	harvard	harvard	PROPN
inlawrev-21198	1485	17	square	square	PROPN
inlawrev-21198	1485	18	’s	’s	PART
inlawrev-21198	1485	19	appeal	appeal	NOUN
inlawrev-21198	1485	20	.	.	PUNCT
inlawrev-21198	1486	1	270	270	NUM
inlawrev-21198	1486	2	8	8	NUM
inlawrev-21198	1486	3	.	.	PUNCT
inlawrev-21198	1487	1	grandville	grandville	PROPN
inlawrev-21198	1487	2	cooperative	cooperative	PROPN
inlawrev-21198	1487	3	,	,	PUNCT
inlawrev-21198	1487	4	inc	inc	PROPN
inlawrev-21198	1487	5	.	.	PROPN
inlawrev-21198	1488	1	v.	v.	ADP
inlawrev-21198	1488	2	o’connor	o’connor	ADV
inlawrev-21198	1488	3	.	.	PUNCT
inlawrev-21198	1489	1	—	—	PUNCT
inlawrev-21198	1489	2	since	since	SCONJ
inlawrev-21198	1489	3	2005	2005	NUM
inlawrev-21198	1489	4	,	,	PUNCT
inlawrev-21198	1489	5	grandville271	grandville271	PROPN
inlawrev-21198	1489	6	cooperative	cooperative	NOUN
inlawrev-21198	1489	7	operated	operate	VERB
inlawrev-21198	1489	8	its	its	PRON
inlawrev-21198	1489	9	cooperative	cooperative	ADJ
inlawrev-21198	1489	10	apartment	apartment	NOUN
inlawrev-21198	1489	11	complex	complex	NOUN
inlawrev-21198	1489	12	under	under	ADP
inlawrev-21198	1489	13	a	a	DET
inlawrev-21198	1489	14	charitable	charitable	ADJ
inlawrev-21198	1489	15	property	property	NOUN
inlawrev-21198	1489	16	tax	tax	NOUN
inlawrev-21198	1489	17	exemption	exemption	NOUN
inlawrev-21198	1489	18	.	.	PUNCT
inlawrev-21198	1490	1	however	however	ADV
inlawrev-21198	1490	2	,	,	PUNCT
inlawrev-21198	1490	3	during	during	ADP
inlawrev-21198	1490	4	2009	2009	NUM
inlawrev-21198	1490	5	,	,	PUNCT
inlawrev-21198	1490	6	a	a	DET
inlawrev-21198	1490	7	decision	decision	NOUN
inlawrev-21198	1490	8	was	be	AUX
inlawrev-21198	1490	9	made	make	VERB
inlawrev-21198	1490	10	by	by	ADP
inlawrev-21198	1490	11	the272	the272	PROPN
inlawrev-21198	1490	12	tax	tax	NOUN
inlawrev-21198	1490	13	court	court	NOUN
inlawrev-21198	1490	14	,	,	PUNCT
inlawrev-21198	1490	15	which	which	PRON
inlawrev-21198	1490	16	changed	change	VERB
inlawrev-21198	1490	17	the	the	DET
inlawrev-21198	1490	18	landscape	landscape	NOUN
inlawrev-21198	1490	19	of	of	ADP
inlawrev-21198	1490	20	how	how	SCONJ
inlawrev-21198	1490	21	this	this	DET
inlawrev-21198	1490	22	exemption	exemption	NOUN
inlawrev-21198	1490	23	was	be	AUX
inlawrev-21198	1490	24	to	to	PART
inlawrev-21198	1490	25	be	be	AUX
inlawrev-21198	1490	26	applied	apply	VERB
inlawrev-21198	1490	27	.	.	PUNCT
inlawrev-21198	1491	1	therefore	therefore	ADV
inlawrev-21198	1491	2	,	,	PUNCT
inlawrev-21198	1491	3	the	the	DET
inlawrev-21198	1491	4	ptaboa	ptaboa	NOUN
inlawrev-21198	1491	5	questioned	question	VERB
inlawrev-21198	1491	6	several	several	ADJ
inlawrev-21198	1491	7	of	of	ADP
inlawrev-21198	1491	8	its	its	PRON
inlawrev-21198	1491	9	prior	prior	ADJ
inlawrev-21198	1491	10	charitable273	charitable273	PROPN
inlawrev-21198	1491	11	exemptions	exemption	NOUN
inlawrev-21198	1491	12	determinations	determination	NOUN
inlawrev-21198	1491	13	,	,	PUNCT
inlawrev-21198	1491	14	including	include	VERB
inlawrev-21198	1491	15	grandville	grandville	PROPN
inlawrev-21198	1491	16	’s	’s	NOUN
inlawrev-21198	1491	17	,	,	PUNCT
inlawrev-21198	1491	18	and	and	CCONJ
inlawrev-21198	1491	19	in	in	ADP
inlawrev-21198	1491	20	m	m	PROPN
inlawrev-21198	1491	21	arch	arch	NOUN
inlawrev-21198	1491	22	2011	2011	NUM
inlawrev-21198	1491	23	,	,	PUNCT
inlawrev-21198	1491	24	the	the	DET
inlawrev-21198	1491	25	pt	pt	NOUN
inlawrev-21198	1491	26	a	a	DET
inlawrev-21198	1491	27	b	b	NOUN
inlawrev-21198	1491	28	oa	oa	PROPN
inlawrev-21198	1491	29	revoked	revoke	VERB
inlawrev-21198	1491	30	grandville	grandville	PROPN
inlawrev-21198	1491	31	’s	’s	PART
inlawrev-21198	1491	32	charitable	charitable	ADJ
inlawrev-21198	1491	33	exemption	exemption	NOUN
inlawrev-21198	1491	34	for	for	ADP
inlawrev-21198	1491	35	the	the	DET
inlawrev-21198	1491	36	2010	2010	NUM
inlawrev-21198	1491	37	tax	tax	NOUN
inlawrev-21198	1491	38	year.274	year.274	NOUN
inlawrev-21198	1491	39	thereafter	thereafter	ADV
inlawrev-21198	1491	40	,	,	PUNCT
inlawrev-21198	1491	41	grandville	grandville	PROPN
inlawrev-21198	1491	42	appealed	appeal	VERB
inlawrev-21198	1491	43	to	to	ADP
inlawrev-21198	1491	44	the	the	DET
inlawrev-21198	1491	45	ibtr	ibtr	NOUN
inlawrev-21198	1491	46	,	,	PUNCT
inlawrev-21198	1491	47	claiming	claim	VERB
inlawrev-21198	1491	48	the	the	DET
inlawrev-21198	1491	49	ptaboa	ptaboa	NOUN
inlawrev-21198	1491	50	lacked	lack	VERB
inlawrev-21198	1491	51	the	the	DET
inlawrev-21198	1491	52	authority	authority	NOUN
inlawrev-21198	1491	53	to	to	PART
inlawrev-21198	1491	54	make	make	VERB
inlawrev-21198	1491	55	such	such	DET
inlawrev-21198	1491	56	a	a	DET
inlawrev-21198	1491	57	revocation	revocation	NOUN
inlawrev-21198	1491	58	,	,	PUNCT
inlawrev-21198	1491	59	and	and	CCONJ
inlawrev-21198	1491	60	in	in	ADP
inlawrev-21198	1491	61	addition	addition	NOUN
inlawrev-21198	1491	62	,	,	PUNCT
inlawrev-21198	1491	63	the	the	DET
inlawrev-21198	1491	64	ptaboa	ptaboa	NOUN
inlawrev-21198	1491	65	’s	’s	PART
inlawrev-21198	1491	66	revocation	revocation	NOUN
inlawrev-21198	1491	67	was	be	AUX
inlawrev-21198	1491	68	untimely	untimely	ADJ
inlawrev-21198	1491	69	.	.	PUNCT
inlawrev-21198	1492	1	thereafter	thereafter	ADV
inlawrev-21198	1492	2	,	,	PUNCT
inlawrev-21198	1492	3	the	the	DET
inlawrev-21198	1492	4	ibtr	ibtr	VERB
inlawrev-21198	1492	5	issued	issue	VERB
inlawrev-21198	1492	6	an	an	DET
inlawrev-21198	1492	7	order	order	NOUN
inlawrev-21198	1492	8	denying	deny	VERB
inlawrev-21198	1492	9	grandville’s275	grandville’s275	PROPN
inlawrev-21198	1492	10	m	m	PROPN
inlawrev-21198	1492	11	otion	otion	NOUN
inlawrev-21198	1492	12	for	for	ADP
inlawrev-21198	1492	13	summary	summary	NOUN
inlawrev-21198	1492	14	judgment	judgment	NOUN
inlawrev-21198	1492	15	,	,	PUNCT
inlawrev-21198	1492	16	and	and	CCONJ
inlawrev-21198	1492	17	thereafter	thereafter	ADV
inlawrev-21198	1492	18	,	,	PUNCT
inlawrev-21198	1492	19	grandville	grandville	PROPN
inlawrev-21198	1492	20	initiated	initiate	VERB
inlawrev-21198	1492	21	a	a	DET
inlawrev-21198	1492	22	tax	tax	NOUN
inlawrev-21198	1492	23	appeal	appeal	NOUN
inlawrev-21198	1492	24	to	to	ADP
inlawrev-21198	1492	25	the	the	DET
inlawrev-21198	1492	26	tax	tax	NOUN
inlawrev-21198	1492	27	court	court	NOUN
inlawrev-21198	1492	28	.	.	PUNCT
inlawrev-21198	1493	1	276	276	NUM
inlawrev-21198	1494	1	on	on	ADP
inlawrev-21198	1494	2	appeal	appeal	NOUN
inlawrev-21198	1494	3	to	to	ADP
inlawrev-21198	1494	4	the	the	DET
inlawrev-21198	1494	5	tax	tax	NOUN
inlawrev-21198	1494	6	court	court	NOUN
inlawrev-21198	1494	7	,	,	PUNCT
inlawrev-21198	1494	8	the	the	DET
inlawrev-21198	1494	9	tax	tax	NOUN
inlawrev-21198	1494	10	court	court	NOUN
inlawrev-21198	1494	11	looked	look	VERB
inlawrev-21198	1494	12	to	to	ADP
inlawrev-21198	1494	13	whether	whether	SCONJ
inlawrev-21198	1494	14	this	this	DET
inlawrev-21198	1494	15	issue	issue	NOUN
inlawrev-21198	1494	16	was	be	AUX
inlawrev-21198	1494	17	in	in	ADP
inlawrev-21198	1494	18	fact	fact	NOUN
inlawrev-21198	1494	19	an	an	DET
inlawrev-21198	1494	20	original	original	ADJ
inlawrev-21198	1494	21	appeal	appeal	NOUN
inlawrev-21198	1494	22	and	and	CCONJ
inlawrev-21198	1494	23	the	the	DET
inlawrev-21198	1494	24	t	t	NOUN
inlawrev-21198	1494	25	ax	ax	NOUN
inlawrev-21198	1494	26	court	court	NOUN
inlawrev-21198	1494	27	determined	determine	VERB
inlawrev-21198	1494	28	grandville	grandville	PROPN
inlawrev-21198	1494	29	did	do	AUX
inlawrev-21198	1494	30	not	not	PART
inlawrev-21198	1494	31	demonstrate	demonstrate	VERB
inlawrev-21198	1494	32	there	there	PRON
inlawrev-21198	1494	33	were	be	VERB
inlawrev-21198	1494	34	extraordinary	extraordinary	ADJ
inlawrev-21198	1494	35	circumstances	circumstance	NOUN
inlawrev-21198	1494	36	and	and	CCONJ
inlawrev-21198	1494	37	because	because	SCONJ
inlawrev-21198	1494	38	the	the	DET
inlawrev-21198	1494	39	ibtr	ibtr	VERB
inlawrev-21198	1494	40	’s	’s	PART
inlawrev-21198	1494	41	order	order	NOUN
inlawrev-21198	1494	42	did	do	AUX
inlawrev-21198	1494	43	not	not	PART
inlawrev-21198	1494	44	end	end	VERB
inlawrev-21198	1494	45	the	the	DET
inlawrev-21198	1494	46	administrative	administrative	ADJ
inlawrev-21198	1494	47	process	process	NOUN
inlawrev-21198	1494	48	,	,	PUNCT
inlawrev-21198	1494	49	grandville	grandville	PROPN
inlawrev-21198	1494	50	was	be	AUX
inlawrev-21198	1494	51	left	leave	VERB
inlawrev-21198	1494	52	with	with	ADP
inlawrev-21198	1494	53	an	an	DET
inlawrev-21198	1494	54	appeal	appeal	NOUN
inlawrev-21198	1494	55	from	from	ADP
inlawrev-21198	1494	56	an	an	DET
inlawrev-21198	1494	57	interlocutory	interlocutory	NOUN
inlawrev-21198	1494	58	order	order	NOUN
inlawrev-21198	1494	59	.	.	PUNCT
inlawrev-21198	1495	1	therefore	therefore	ADV
inlawrev-21198	1495	2	,	,	PUNCT
inlawrev-21198	1495	3	the	the	DET
inlawrev-21198	1495	4	tax	tax	NOUN
inlawrev-21198	1495	5	court	court	NOUN
inlawrev-21198	1495	6	granted	grant	VERB
inlawrev-21198	1495	7	the	the	DET
inlawrev-21198	1495	8	assessor’s277	assessor’s277	PROPN
inlawrev-21198	1495	9	m	m	PROPN
inlawrev-21198	1495	10	otion	otion	NOUN
inlawrev-21198	1495	11	to	to	PART
inlawrev-21198	1495	12	dismiss	dismiss	VERB
inlawrev-21198	1495	13	for	for	ADP
inlawrev-21198	1495	14	lack	lack	NOUN
inlawrev-21198	1495	15	of	of	ADP
inlawrev-21198	1495	16	jurisdiction.278	jurisdiction.278	ADJ
inlawrev-21198	1495	17	9	9	NUM
inlawrev-21198	1495	18	.	.	PUNCT
inlawrev-21198	1495	19	southwood	southwood	PROPN
inlawrev-21198	1495	20	cooperative	cooperative	PROPN
inlawrev-21198	1495	21	,	,	PUNCT
inlawrev-21198	1495	22	inc	inc	PROPN
inlawrev-21198	1495	23	.	.	PROPN
inlawrev-21198	1496	1	v.	v.	ADP
inlawrev-21198	1496	2	o’connor	o’connor	ADV
inlawrev-21198	1496	3	.	.	PUNCT
inlawrev-21198	1497	1	—	—	PUNCT
inlawrev-21198	1497	2	southwood	southwood	PROPN
inlawrev-21198	1497	3	cooperative279	cooperative279	PROPN
inlawrev-21198	1497	4	claimed	claim	VERB
inlawrev-21198	1497	5	its	its	PRON
inlawrev-21198	1497	6	properties	property	NOUN
inlawrev-21198	1497	7	were	be	AUX
inlawrev-21198	1497	8	exempt	exempt	ADJ
inlawrev-21198	1497	9	from	from	ADP
inlawrev-21198	1497	10	property	property	NOUN
inlawrev-21198	1497	11	taxation	taxation	NOUN
inlawrev-21198	1497	12	by	by	ADP
inlawrev-21198	1497	13	a	a	DET
inlawrev-21198	1497	14	charitable	charitable	ADJ
inlawrev-21198	1497	15	property	property	NOUN
inlawrev-21198	1497	16	tax	tax	NOUN
inlawrev-21198	1497	17	exemption	exemption	NOUN
inlawrev-21198	1497	18	because	because	SCONJ
inlawrev-21198	1497	19	the	the	DET
inlawrev-21198	1497	20	properties	property	NOUN
inlawrev-21198	1497	21	were	be	AUX
inlawrev-21198	1497	22	owned	own	VERB
inlawrev-21198	1497	23	and	and	CCONJ
inlawrev-21198	1497	24	exclusively	exclusively	ADV
inlawrev-21198	1497	25	used	use	VERB
inlawrev-21198	1497	26	267	267	NUM
inlawrev-21198	1497	27	.	.	PUNCT
inlawrev-21198	1498	1	i	i	PRON
inlawrev-21198	1498	2	d.	d.	PROPN
inlawrev-21198	1498	3	268	268	NUM
inlawrev-21198	1498	4	.	.	PUNCT
inlawrev-21198	1499	1	i	i	PRON
inlawrev-21198	1499	2	d.	d.	VERB
inlawrev-21198	1499	3	at	at	ADP
inlawrev-21198	1499	4	*	*	PROPN
inlawrev-21198	1499	5	1	1	NUM
inlawrev-21198	1499	6	-	-	SYM
inlawrev-21198	1499	7	2	2	NUM
inlawrev-21198	1499	8	.	.	NOUN
inlawrev-21198	1499	9	269	269	NUM
inlawrev-21198	1499	10	.	.	PUNCT
inlawrev-21198	1500	1	i	i	PRON
inlawrev-21198	1500	2	d.	d.	PROPN
inlawrev-21198	1500	3	at	at	ADP
inlawrev-21198	1500	4	*	*	PROPN
inlawrev-21198	1500	5	3	3	NUM
inlawrev-21198	1500	6	-	-	SYM
inlawrev-21198	1500	7	5	5	NUM
inlawrev-21198	1500	8	.	.	NUM
inlawrev-21198	1500	9	270	270	NUM
inlawrev-21198	1500	10	.	.	PUNCT
inlawrev-21198	1501	1	i	i	PRON
inlawrev-21198	1501	2	d.	d.	PROPN
inlawrev-21198	1501	3	271	271	NUM
inlawrev-21198	1501	4	.	.	PUNCT
inlawrev-21198	1501	5	25	25	NUM
inlawrev-21198	1501	6	n.e.3d	n.e.3d	NUM
inlawrev-21198	1501	7	833	833	NUM
inlawrev-21198	1501	8	(	(	PUNCT
inlawrev-21198	1501	9	ind	ind	NOUN
inlawrev-21198	1501	10	.	.	PUNCT
inlawrev-21198	1502	1	t.c	t.c	PROPN
inlawrev-21198	1502	2	.	.	PROPN
inlawrev-21198	1502	3	2015	2015	NUM
inlawrev-21198	1502	4	)	)	PUNCT
inlawrev-21198	1502	5	.	.	PUNCT
inlawrev-21198	1503	1	272	272	NUM
inlawrev-21198	1503	2	.	.	PUNCT
inlawrev-21198	1504	1	i	i	PRON
inlawrev-21198	1504	2	d.	d.	PROPN
inlawrev-21198	1504	3	at	at	ADP
inlawrev-21198	1504	4	834	834	NUM
inlawrev-21198	1504	5	-	-	SYM
inlawrev-21198	1504	6	35	35	NUM
inlawrev-21198	1504	7	.	.	PUNCT
inlawrev-21198	1504	8	273	273	NUM
inlawrev-21198	1504	9	.	.	PUNCT
inlawrev-21198	1505	1	that	that	DET
inlawrev-21198	1505	2	precedent	precedent	NOUN
inlawrev-21198	1505	3	stated	state	VERB
inlawrev-21198	1505	4	“	"	PUNCT
inlawrev-21198	1505	5	the	the	DET
inlawrev-21198	1505	6	provision	provision	NOUN
inlawrev-21198	1505	7	of	of	ADP
inlawrev-21198	1505	8	affordable	affordable	ADJ
inlawrev-21198	1505	9	housing	housing	NOUN
inlawrev-21198	1505	10	to	to	ADP
inlawrev-21198	1505	11	low	low	ADJ
inlawrev-21198	1505	12	-	-	PUNCT
inlawrev-21198	1505	13	income	income	NOUN
inlawrev-21198	1505	14	persons	person	NOUN
inlawrev-21198	1505	15	was	be	AUX
inlawrev-21198	1505	16	not	not	PART
inlawrev-21198	1505	17	a	a	DET
inlawrev-21198	1505	18	per	per	X
inlawrev-21198	1505	19	se	se	X
inlawrev-21198	1505	20	charitable	charitable	ADJ
inlawrev-21198	1505	21	purpose	purpose	NOUN
inlawrev-21198	1505	22	.	.	PUNCT
inlawrev-21198	1505	23	”	"	PUNCT
inlawrev-21198	1506	1	jamestown	jamestown	PROPN
inlawrev-21198	1506	2	homes	home	NOUN
inlawrev-21198	1506	3	of	of	ADP
inlawrev-21198	1506	4	mishawaka	mishawaka	PROPN
inlawrev-21198	1506	5	,	,	PUNCT
inlawrev-21198	1506	6	inc	inc	PROPN
inlawrev-21198	1506	7	.	.	PROPN
inlawrev-21198	1507	1	v.	v.	PROPN
inlawrev-21198	1507	2	st	st	PROPN
inlawrev-21198	1507	3	.	.	PROPN
inlawrev-21198	1507	4	joseph	joseph	PROPN
inlawrev-21198	1507	5	cty	cty	PROPN
inlawrev-21198	1507	6	.	.	PROPN
inlawrev-21198	1507	7	assessor	assessor	PROPN
inlawrev-21198	1507	8	,	,	PUNCT
inlawrev-21198	1507	9	909	909	NUM
inlawrev-21198	1507	10	n.e.2d	n.e.2d	NOUN
inlawrev-21198	1507	11	1138	1138	NUM
inlawrev-21198	1507	12	,	,	PUNCT
inlawrev-21198	1507	13	1144	1144	NUM
inlawrev-21198	1507	14	(	(	PUNCT
inlawrev-21198	1507	15	ind	ind	NOUN
inlawrev-21198	1507	16	.	.	PUNCT
inlawrev-21198	1508	1	t.c	t.c	PROPN
inlawrev-21198	1508	2	.	.	PROPN
inlawrev-21198	1508	3	2009	2009	NUM
inlawrev-21198	1508	4	)	)	PUNCT
inlawrev-21198	1508	5	.	.	PUNCT
inlawrev-21198	1509	1	274	274	NUM
inlawrev-21198	1509	2	.	.	PUNCT
inlawrev-21198	1510	1	grandville	grandville	PROPN
inlawrev-21198	1510	2	cooperative	cooperative	PROPN
inlawrev-21198	1510	3	,	,	PUNCT
inlawrev-21198	1510	4	25	25	NUM
inlawrev-21198	1510	5	n.e.3d	n.e.3d	NUM
inlawrev-21198	1510	6	at	at	ADP
inlawrev-21198	1510	7	835	835	NUM
inlawrev-21198	1510	8	.	.	PUNCT
inlawrev-21198	1511	1	275	275	NUM
inlawrev-21198	1511	2	.	.	PUNCT
inlawrev-21198	1512	1	i	i	PRON
inlawrev-21198	1512	2	d.	d.	PROPN
inlawrev-21198	1512	3	276	276	NUM
inlawrev-21198	1512	4	.	.	PUNCT
inlawrev-21198	1513	1	i	i	PRON
inlawrev-21198	1513	2	d.	d.	PROPN
inlawrev-21198	1513	3	277	277	NUM
inlawrev-21198	1513	4	.	.	PUNCT
inlawrev-21198	1514	1	i	i	PRON
inlawrev-21198	1514	2	d.	d.	PROPN
inlawrev-21198	1514	3	at	at	ADP
inlawrev-21198	1514	4	837	837	NUM
inlawrev-21198	1514	5	-	-	SYM
inlawrev-21198	1514	6	38	38	NUM
inlawrev-21198	1514	7	.	.	PUNCT
inlawrev-21198	1515	1	278	278	NUM
inlawrev-21198	1515	2	.	.	PUNCT
inlawrev-21198	1516	1	i	i	PRON
inlawrev-21198	1516	2	d.	d.	PROPN
inlawrev-21198	1516	3	at	at	ADP
inlawrev-21198	1516	4	838	838	NUM
inlawrev-21198	1516	5	-	-	SYM
inlawrev-21198	1516	6	39	39	NUM
inlawrev-21198	1516	7	.	.	PUNCT
inlawrev-21198	1517	1	279	279	NUM
inlawrev-21198	1517	2	.	.	PUNCT
inlawrev-21198	1518	1	no	no	INTJ
inlawrev-21198	1518	2	.	.	NOUN
inlawrev-21198	1518	3	49t10	49t10	NUM
inlawrev-21198	1518	4	-	-	PUNCT
inlawrev-21198	1518	5	1406	1406	NUM
inlawrev-21198	1518	6	-	-	PUNCT
inlawrev-21198	1518	7	ta-43	ta-43	NUM
inlawrev-21198	1518	8	,	,	PUNCT
inlawrev-21198	1518	9	2015	2015	NUM
inlawrev-21198	1518	10	wl	wl	NOUN
inlawrev-21198	1518	11	256162	256162	NUM
inlawrev-21198	1518	12	(	(	PUNCT
inlawrev-21198	1518	13	ind	ind	NOUN
inlawrev-21198	1518	14	.	.	PUNCT
inlawrev-21198	1519	1	t.c	t.c	PROPN
inlawrev-21198	1519	2	.	.	PROPN
inlawrev-21198	1519	3	jan	jan	PROPN
inlawrev-21198	1519	4	.	.	PROPN
inlawrev-21198	1519	5	20	20	NUM
inlawrev-21198	1519	6	,	,	PUNCT
inlawrev-21198	1519	7	2015	2015	NUM
inlawrev-21198	1519	8	)	)	PUNCT
inlawrev-21198	1519	9	(	(	PUNCT
inlawrev-21198	1519	10	unpublished	unpublished	ADJ
inlawrev-21198	1519	11	disposition	disposition	NOUN
inlawrev-21198	1519	12	)	)	PUNCT
inlawrev-21198	1519	13	.	.	PUNCT
inlawrev-21198	1520	1	2016	2016	NUM
inlawrev-21198	1520	2	]	]	PUNCT
inlawrev-21198	1520	3	taxation	taxation	NOUN
inlawrev-21198	1520	4	1265	1265	NUM
inlawrev-21198	1520	5	for	for	ADP
inlawrev-21198	1520	6	the	the	DET
inlawrev-21198	1520	7	charitable	charitable	ADJ
inlawrev-21198	1520	8	purpose	purpose	NOUN
inlawrev-21198	1520	9	of	of	ADP
inlawrev-21198	1520	10	providing	provide	VERB
inlawrev-21198	1520	11	affordable	affordable	ADJ
inlawrev-21198	1520	12	housing	housing	NOUN
inlawrev-21198	1520	13	to	to	ADP
inlawrev-21198	1520	14	low	low	ADJ
inlawrev-21198	1520	15	-	-	PUNCT
inlawrev-21198	1520	16	income	income	NOUN
inlawrev-21198	1520	17	persons	person	NOUN
inlawrev-21198	1520	18	.	.	PUNCT
inlawrev-21198	1521	1	however	however	ADV
inlawrev-21198	1521	2	,	,	PUNCT
inlawrev-21198	1521	3	in	in	ADP
inlawrev-21198	1521	4	2009	2009	NUM
inlawrev-21198	1521	5	,	,	PUNCT
inlawrev-21198	1521	6	the	the	DET
inlawrev-21198	1521	7	precedent	precedent	NOUN
inlawrev-21198	1521	8	changed	change	VERB
inlawrev-21198	1521	9	for	for	ADP
inlawrev-21198	1521	10	this	this	DET
inlawrev-21198	1521	11	type	type	NOUN
inlawrev-21198	1521	12	of	of	ADP
inlawrev-21198	1521	13	exemption280	exemption280	PROPN
inlawrev-21198	1521	14	and	and	CCONJ
inlawrev-21198	1521	15	this	this	PRON
inlawrev-21198	1521	16	motivated	motivate	VERB
inlawrev-21198	1521	17	the	the	DET
inlawrev-21198	1521	18	ptaboa	ptaboa	NOUN
inlawrev-21198	1521	19	to	to	PART
inlawrev-21198	1521	20	question	question	VERB
inlawrev-21198	1521	21	several	several	ADJ
inlawrev-21198	1521	22	of	of	ADP
inlawrev-21198	1521	23	its	its	PRON
inlawrev-21198	1521	24	prior	prior	ADJ
inlawrev-21198	1521	25	exemption	exemption	NOUN
inlawrev-21198	1521	26	determinations	determination	NOUN
inlawrev-21198	1521	27	and	and	CCONJ
inlawrev-21198	1521	28	,	,	PUNCT
inlawrev-21198	1521	29	as	as	ADP
inlawrev-21198	1521	30	a	a	DET
inlawrev-21198	1521	31	result	result	NOUN
inlawrev-21198	1521	32	of	of	ADP
inlawrev-21198	1521	33	its	its	PRON
inlawrev-21198	1521	34	examinations	examination	NOUN
inlawrev-21198	1521	35	,	,	PUNCT
inlawrev-21198	1521	36	the	the	DET
inlawrev-21198	1521	37	ptaboa	ptaboa	NOUN
inlawrev-21198	1521	38	determined	determine	VERB
inlawrev-21198	1521	39	southwood	southwood	NOUN
inlawrev-21198	1521	40	no	no	ADV
inlawrev-21198	1521	41	longer	long	ADV
inlawrev-21198	1521	42	qualified	qualified	ADJ
inlawrev-21198	1521	43	for	for	ADP
inlawrev-21198	1521	44	the	the	DET
inlawrev-21198	1521	45	exemptions	exemption	NOUN
inlawrev-21198	1521	46	.	.	PUNCT
inlawrev-21198	1522	1	therefore	therefore	ADV
inlawrev-21198	1522	2	,	,	PUNCT
inlawrev-21198	1522	3	the	the	DET
inlawrev-21198	1522	4	ptaboa281	ptaboa281	PROPN
inlawrev-21198	1522	5	revoked	revoke	VERB
inlawrev-21198	1522	6	southwood	southwood	NOUN
inlawrev-21198	1522	7	’s	’s	PART
inlawrev-21198	1522	8	exemptions	exemption	NOUN
inlawrev-21198	1522	9	for	for	ADP
inlawrev-21198	1522	10	the	the	DET
inlawrev-21198	1522	11	2010	2010	NUM
inlawrev-21198	1522	12	tax	tax	NOUN
inlawrev-21198	1522	13	year	year	NOUN
inlawrev-21198	1522	14	.	.	PUNCT
inlawrev-21198	1523	1	southwood	southwood	PROPN
inlawrev-21198	1523	2	appealed282	appealed282	PROPN
inlawrev-21198	1524	1	to	to	ADP
inlawrev-21198	1524	2	the	the	DET
inlawrev-21198	1524	3	ibtr	ibtr	ADJ
inlawrev-21198	1524	4	,	,	PUNCT
inlawrev-21198	1524	5	claim	claim	VERB
inlawrev-21198	1524	6	ing	e	VERB
inlawrev-21198	1524	7	the	the	DET
inlawrev-21198	1524	8	ptaboa	ptaboa	NOUN
inlawrev-21198	1524	9	lacked	lack	VERB
inlawrev-21198	1524	10	the	the	DET
inlawrev-21198	1524	11	authority	authority	NOUN
inlawrev-21198	1524	12	to	to	PART
inlawrev-21198	1524	13	revoke	revoke	VERB
inlawrev-21198	1524	14	the	the	DET
inlawrev-21198	1524	15	2010	2010	NUM
inlawrev-21198	1524	16	exemption	exemption	NOUN
inlawrev-21198	1524	17	and	and	CCONJ
inlawrev-21198	1524	18	,	,	PUNCT
inlawrev-21198	1524	19	in	in	ADP
inlawrev-21198	1524	20	addition	addition	NOUN
inlawrev-21198	1524	21	,	,	PUNCT
inlawrev-21198	1524	22	the	the	DET
inlawrev-21198	1524	23	revocation	revocation	NOUN
inlawrev-21198	1524	24	was	be	AUX
inlawrev-21198	1524	25	not	not	PART
inlawrev-21198	1524	26	made	make	VERB
inlawrev-21198	1524	27	timely	timely	ADJ
inlawrev-21198	1524	28	.	.	PUNCT
inlawrev-21198	1525	1	h	h	NOUN
inlawrev-21198	1525	2	owever	owever	NOUN
inlawrev-21198	1525	3	,	,	PUNCT
inlawrev-21198	1525	4	the283	the283	PROPN
inlawrev-21198	1525	5	ibtr	ibtr	VERB
inlawrev-21198	1525	6	issued	issue	VERB
inlawrev-21198	1525	7	an	an	DET
inlawrev-21198	1525	8	order	order	NOUN
inlawrev-21198	1525	9	denying	deny	VERB
inlawrev-21198	1525	10	southwood	southwood	NOUN
inlawrev-21198	1525	11	’s	’s	PART
inlawrev-21198	1525	12	motion	motion	NOUN
inlawrev-21198	1525	13	,	,	PUNCT
inlawrev-21198	1525	14	explaining	explain	VERB
inlawrev-21198	1525	15	that	that	SCONJ
inlawrev-21198	1525	16	indiana	indiana	PROPN
inlawrev-21198	1525	17	code	code	PROPN
inlawrev-21198	1525	18	section	section	NOUN
inlawrev-21198	1525	19	6	6	NUM
inlawrev-21198	1525	20	-	-	SYM
inlawrev-21198	1525	21	1.1	1.1	NUM
inlawrev-21198	1525	22	-	-	PUNCT
inlawrev-21198	1525	23	11	11	NUM
inlawrev-21198	1525	24	-	-	SYM
inlawrev-21198	1525	25	1	1	NUM
inlawrev-21198	1525	26	authorized	authorize	VERB
inlawrev-21198	1525	27	the	the	DET
inlawrev-21198	1525	28	ptaboa	ptaboa	NOUN
inlawrev-21198	1525	29	’s	’s	PART
inlawrev-21198	1525	30	revocation	revocation	NOUN
inlawrev-21198	1525	31	and	and	CCONJ
inlawrev-21198	1525	32	the	the	DET
inlawrev-21198	1525	33	revocation	revocation	NOUN
inlawrev-21198	1525	34	was	be	AUX
inlawrev-21198	1525	35	both	both	PRON
inlawrev-21198	1525	36	timely	timely	ADJ
inlawrev-21198	1525	37	and	and	CCONJ
inlawrev-21198	1525	38	that	that	SCONJ
inlawrev-21198	1525	39	the	the	DET
inlawrev-21198	1525	40	revocation	revocation	NOUN
inlawrev-21198	1525	41	complied	comply	VERB
inlawrev-21198	1525	42	with	with	ADP
inlawrev-21198	1525	43	all	all	DET
inlawrev-21198	1525	44	requirements	requirement	NOUN
inlawrev-21198	1525	45	.	.	PUNCT
inlawrev-21198	1526	1	thereafter,284	thereafter,284	PROPN
inlawrev-21198	1526	2	southwood	southwood	PROPN
inlawrev-21198	1526	3	initiated	initiate	VERB
inlawrev-21198	1526	4	a	a	DET
inlawrev-21198	1526	5	tax	tax	NOUN
inlawrev-21198	1526	6	appeal	appeal	NOUN
inlawrev-21198	1526	7	to	to	ADP
inlawrev-21198	1526	8	the	the	DET
inlawrev-21198	1526	9	tax	tax	NOUN
inlawrev-21198	1526	10	court.285	court.285	PROPN
inlawrev-21198	1526	11	on	on	ADP
inlawrev-21198	1526	12	appeal	appeal	NOUN
inlawrev-21198	1526	13	,	,	PUNCT
inlawrev-21198	1526	14	the	the	DET
inlawrev-21198	1526	15	tax	tax	NOUN
inlawrev-21198	1526	16	court	court	NOUN
inlawrev-21198	1526	17	determined	determine	VERB
inlawrev-21198	1526	18	that	that	SCONJ
inlawrev-21198	1526	19	the	the	DET
inlawrev-21198	1526	20	ibtr	ibtr	VERB
inlawrev-21198	1526	21	’s	’s	PART
inlawrev-21198	1526	22	order	order	NOUN
inlawrev-21198	1526	23	did	do	AUX
inlawrev-21198	1526	24	not	not	PART
inlawrev-21198	1526	25	end	end	VERB
inlawrev-21198	1526	26	the	the	DET
inlawrev-21198	1526	27	administrative	administrative	ADJ
inlawrev-21198	1526	28	process	process	NOUN
inlawrev-21198	1526	29	.	.	PUNCT
inlawrev-21198	1527	1	therefore	therefore	ADV
inlawrev-21198	1527	2	,	,	PUNCT
inlawrev-21198	1527	3	southwood	southwood	PROPN
inlawrev-21198	1527	4	had	have	AUX
inlawrev-21198	1527	5	appealed	appeal	VERB
inlawrev-21198	1527	6	an	an	DET
inlawrev-21198	1527	7	ibtr286	ibtr286	PROPN
inlawrev-21198	1527	8	interlocutory	interlocutory	NOUN
inlawrev-21198	1527	9	order	order	NOUN
inlawrev-21198	1527	10	,	,	PUNCT
inlawrev-21198	1527	11	not	not	PART
inlawrev-21198	1527	12	an	an	DET
inlawrev-21198	1527	13	ib	ib	NOUN
inlawrev-21198	1527	14	tr	tr	VERB
inlawrev-21198	1527	15	final	final	ADJ
inlawrev-21198	1527	16	determination	determination	NOUN
inlawrev-21198	1527	17	.	.	PUNCT
inlawrev-21198	1528	1	therefore	therefore	ADV
inlawrev-21198	1528	2	,	,	PUNCT
inlawrev-21198	1528	3	the	the	DET
inlawrev-21198	1528	4	tax	tax	NOUN
inlawrev-21198	1528	5	court287	court287	PROPN
inlawrev-21198	1528	6	did	do	AUX
inlawrev-21198	1528	7	not	not	PART
inlawrev-21198	1528	8	have	have	VERB
inlawrev-21198	1528	9	jurisdiction	jurisdiction	NOUN
inlawrev-21198	1528	10	to	to	PART
inlawrev-21198	1528	11	decide	decide	VERB
inlawrev-21198	1528	12	the	the	DET
inlawrev-21198	1528	13	matter	matter	NOUN
inlawrev-21198	1528	14	and	and	CCONJ
inlawrev-21198	1528	15	,	,	PUNCT
inlawrev-21198	1528	16	for	for	ADP
inlawrev-21198	1528	17	that	that	DET
inlawrev-21198	1528	18	reason	reason	NOUN
inlawrev-21198	1528	19	,	,	PUNCT
inlawrev-21198	1528	20	the	the	DET
inlawrev-21198	1528	21	tax	tax	NOUN
inlawrev-21198	1528	22	court	court	NOUN
inlawrev-21198	1528	23	granted	grant	VERB
inlawrev-21198	1528	24	the	the	DET
inlawrev-21198	1528	25	assessor	assessor	NOUN
inlawrev-21198	1528	26	’s	’s	PART
inlawrev-21198	1528	27	m	m	VERB
inlawrev-21198	1528	28	otion	otion	NOUN
inlawrev-21198	1528	29	to	to	PART
inlawrev-21198	1528	30	dismiss	dismiss	VERB
inlawrev-21198	1528	31	.	.	PUNCT
inlawrev-21198	1529	1	288	288	NUM
inlawrev-21198	1529	2	10	10	NUM
inlawrev-21198	1529	3	.	.	PUNCT
inlawrev-21198	1530	1	troy	troy	PROPN
inlawrev-21198	1530	2	m	m	PROPN
inlawrev-21198	1530	3	anor	anor	PROPN
inlawrev-21198	1530	4	cooperative	cooperative	PROPN
inlawrev-21198	1530	5	,	,	PUNCT
inlawrev-21198	1530	6	inc	inc	PROPN
inlawrev-21198	1530	7	.	.	PROPN
inlawrev-21198	1531	1	v.	v.	ADP
inlawrev-21198	1531	2	o’connor	o’connor	ADV
inlawrev-21198	1531	3	.	.	PUNCT
inlawrev-21198	1532	1	—	—	PUNCT
inlawrev-21198	1532	2	troy	troy	PROPN
inlawrev-21198	1532	3	m	m	PROPN
inlawrev-21198	1532	4	anor	anor	PROPN
inlawrev-21198	1532	5	cooperative289	cooperative289	PROPN
inlawrev-21198	1532	6	owned	own	VERB
inlawrev-21198	1532	7	an	an	DET
inlawrev-21198	1532	8	apartment	apartment	NOUN
inlawrev-21198	1532	9	complex	complex	NOUN
inlawrev-21198	1532	10	,	,	PUNCT
inlawrev-21198	1532	11	which	which	PRON
inlawrev-21198	1532	12	had	have	AUX
inlawrev-21198	1532	13	been	be	AUX
inlawrev-21198	1532	14	granted	grant	VERB
inlawrev-21198	1532	15	a	a	DET
inlawrev-21198	1532	16	charitable	charitable	ADJ
inlawrev-21198	1532	17	property	property	NOUN
inlawrev-21198	1532	18	tax	tax	NOUN
inlawrev-21198	1532	19	exemption	exemption	NOUN
inlawrev-21198	1532	20	.	.	PUNCT
inlawrev-21198	1533	1	however	however	ADV
inlawrev-21198	1533	2	,	,	PUNCT
inlawrev-21198	1533	3	in	in	ADP
inlawrev-21198	1533	4	m	m	PROPN
inlawrev-21198	1533	5	arch	arch	NOUN
inlawrev-21198	1533	6	2011	2011	NUM
inlawrev-21198	1533	7	,	,	PUNCT
inlawrev-21198	1533	8	the	the	DET
inlawrev-21198	1533	9	ptaboa	ptaboa	NOUN
inlawrev-21198	1533	10	revoked	revoke	VERB
inlawrev-21198	1533	11	t	t	PROPN
inlawrev-21198	1533	12	roy	roy	PROPN
inlawrev-21198	1533	13	m	m	PROPN
inlawrev-21198	1533	14	anor’s290	anor’s290	DET
inlawrev-21198	1533	15	exemption	exemption	NOUN
inlawrev-21198	1533	16	for	for	ADP
inlawrev-21198	1533	17	the	the	DET
inlawrev-21198	1533	18	2010	2010	NUM
inlawrev-21198	1533	19	tax	tax	NOUN
inlawrev-21198	1533	20	year	year	NOUN
inlawrev-21198	1533	21	.	.	PUNCT
inlawrev-21198	1534	1	troy	troy	PROPN
inlawrev-21198	1534	2	m	m	PROPN
inlawrev-21198	1534	3	anor	anor	PROPN
inlawrev-21198	1534	4	filed	file	VERB
inlawrev-21198	1534	5	a	a	DET
inlawrev-21198	1534	6	petition	petition	NOUN
inlawrev-21198	1534	7	with	with	ADP
inlawrev-21198	1534	8	the	the	DET
inlawrev-21198	1534	9	ibtr,291	ibtr,291	PROPN
inlawrev-21198	1534	10	which	which	PRON
inlawrev-21198	1534	11	claimed	claim	VERB
inlawrev-21198	1534	12	the	the	DET
inlawrev-21198	1534	13	ptaboa	ptaboa	NOUN
inlawrev-21198	1534	14	lacked	lack	VERB
inlawrev-21198	1534	15	authority	authority	NOUN
inlawrev-21198	1534	16	to	to	PART
inlawrev-21198	1534	17	make	make	VERB
inlawrev-21198	1534	18	such	such	ADJ
inlawrev-21198	1534	19	revocation	revocation	NOUN
inlawrev-21198	1534	20	and	and	CCONJ
inlawrev-21198	1534	21	,	,	PUNCT
inlawrev-21198	1534	22	in	in	ADP
inlawrev-21198	1534	23	addition	addition	NOUN
inlawrev-21198	1534	24	,	,	PUNCT
inlawrev-21198	1534	25	the	the	DET
inlawrev-21198	1534	26	revocation	revocation	NOUN
inlawrev-21198	1534	27	was	be	AUX
inlawrev-21198	1534	28	not	not	PART
inlawrev-21198	1534	29	timely	timely	ADV
inlawrev-21198	1534	30	made	make	VERB
inlawrev-21198	1534	31	.	.	PUNCT
inlawrev-21198	1535	1	subsequently	subsequently	ADV
inlawrev-21198	1535	2	,	,	PUNCT
inlawrev-21198	1535	3	the	the	DET
inlawrev-21198	1535	4	ibtr	ibtr	VERB
inlawrev-21198	1535	5	issued292	issued292	PROPN
inlawrev-21198	1535	6	an	an	DET
inlawrev-21198	1535	7	order	order	NOUN
inlawrev-21198	1535	8	denying	deny	VERB
inlawrev-21198	1535	9	troy	troy	PROPN
inlawrev-21198	1535	10	m	m	PROPN
inlawrev-21198	1535	11	anor	anor	PROPN
inlawrev-21198	1535	12	’s	’s	PART
inlawrev-21198	1535	13	request	request	NOUN
inlawrev-21198	1535	14	.	.	PUNCT
inlawrev-21198	1536	1	thereafter	thereafter	ADV
inlawrev-21198	1536	2	,	,	PUNCT
inlawrev-21198	1536	3	troy	troy	PROPN
inlawrev-21198	1536	4	m	m	PROPN
inlawrev-21198	1536	5	anor	anor	PROPN
inlawrev-21198	1536	6	initiated	initiate	VERB
inlawrev-21198	1536	7	a	a	DET
inlawrev-21198	1536	8	tax293	tax293	PROPN
inlawrev-21198	1536	9	appeal	appeal	NOUN
inlawrev-21198	1536	10	.	.	PUNCT
inlawrev-21198	1537	1	294	294	NUM
inlawrev-21198	1537	2	as	as	SCONJ
inlawrev-21198	1537	3	the	the	DET
inlawrev-21198	1537	4	tax	tax	NOUN
inlawrev-21198	1537	5	court	court	NOUN
inlawrev-21198	1537	6	has	have	AUX
inlawrev-21198	1537	7	stated	state	VERB
inlawrev-21198	1537	8	in	in	ADP
inlawrev-21198	1537	9	numerous	numerous	ADJ
inlawrev-21198	1537	10	other	other	ADJ
inlawrev-21198	1537	11	opinions	opinion	NOUN
inlawrev-21198	1537	12	and	and	CCONJ
inlawrev-21198	1537	13	as	as	ADV
inlawrev-21198	1537	14	clearly	clearly	ADV
inlawrev-21198	1537	15	stated	state	VERB
inlawrev-21198	1537	16	in	in	ADP
inlawrev-21198	1537	17	the	the	DET
inlawrev-21198	1537	18	applicable	applicable	ADJ
inlawrev-21198	1537	19	statutory	statutory	ADJ
inlawrev-21198	1537	20	laws	law	NOUN
inlawrev-21198	1537	21	,	,	PUNCT
inlawrev-21198	1537	22	a	a	DET
inlawrev-21198	1537	23	person	person	NOUN
inlawrev-21198	1537	24	may	may	AUX
inlawrev-21198	1537	25	obtain	obtain	VERB
inlawrev-21198	1537	26	a	a	DET
inlawrev-21198	1537	27	hearing	hearing	NOUN
inlawrev-21198	1537	28	in	in	ADP
inlawrev-21198	1537	29	the	the	DET
inlawrev-21198	1537	30	tax	tax	NOUN
inlawrev-21198	1537	31	court	court	NOUN
inlawrev-21198	1537	32	by	by	ADP
inlawrev-21198	1537	33	filing	file	VERB
inlawrev-21198	1537	34	an	an	DET
inlawrev-21198	1537	35	initial	initial	ADJ
inlawrev-21198	1537	36	appeal	appeal	NOUN
inlawrev-21198	1537	37	of	of	ADP
inlawrev-21198	1537	38	a	a	DET
inlawrev-21198	1537	39	final	final	ADJ
inlawrev-21198	1537	40	determination	determination	NOUN
inlawrev-21198	1537	41	of	of	ADP
inlawrev-21198	1537	42	either	either	CCONJ
inlawrev-21198	1537	43	the	the	DET
inlawrev-21198	1537	44	department	department	NOUN
inlawrev-21198	1537	45	of	of	ADP
inlawrev-21198	1537	46	280	280	NUM
inlawrev-21198	1537	47	.	.	PUNCT
inlawrev-21198	1538	1	i	i	PRON
inlawrev-21198	1538	2	d.	d.	VERB
inlawrev-21198	1538	3	at	at	ADP
inlawrev-21198	1538	4	*	*	PROPN
inlawrev-21198	1538	5	1	1	NUM
inlawrev-21198	1538	6	.	.	PUNCT
inlawrev-21198	1538	7	281	281	NUM
inlawrev-21198	1538	8	.	.	PUNCT
inlawrev-21198	1539	1	i	i	PRON
inlawrev-21198	1539	2	d.	d.	PROPN
inlawrev-21198	1539	3	282	282	NUM
inlawrev-21198	1539	4	.	.	PUNCT
inlawrev-21198	1540	1	i	i	PRON
inlawrev-21198	1540	2	d.	d.	PROPN
inlawrev-21198	1540	3	283	283	NUM
inlawrev-21198	1540	4	.	.	PUNCT
inlawrev-21198	1541	1	i	i	PRON
inlawrev-21198	1541	2	d.	d.	PROPN
inlawrev-21198	1541	3	284	284	NUM
inlawrev-21198	1541	4	.	.	PUNCT
inlawrev-21198	1542	1	i	i	PRON
inlawrev-21198	1542	2	d.	d.	PROPN
inlawrev-21198	1542	3	285	285	NUM
inlawrev-21198	1542	4	.	.	PUNCT
inlawrev-21198	1543	1	i	i	PRON
inlawrev-21198	1543	2	d.	d.	VERB
inlawrev-21198	1543	3	at	at	ADP
inlawrev-21198	1543	4	*	*	PROPN
inlawrev-21198	1543	5	2	2	NUM
inlawrev-21198	1543	6	.	.	NOUN
inlawrev-21198	1543	7	286	286	NUM
inlawrev-21198	1543	8	.	.	PUNCT
inlawrev-21198	1544	1	i	i	PRON
inlawrev-21198	1544	2	d.	d.	VERB
inlawrev-21198	1544	3	at	at	ADP
inlawrev-21198	1544	4	*	*	PROPN
inlawrev-21198	1544	5	3	3	NUM
inlawrev-21198	1544	6	.	.	NOUN
inlawrev-21198	1544	7	287	287	NUM
inlawrev-21198	1544	8	.	.	PUNCT
inlawrev-21198	1545	1	i	i	PRON
inlawrev-21198	1545	2	d.	d.	PROPN
inlawrev-21198	1545	3	288	288	NUM
inlawrev-21198	1545	4	.	.	PUNCT
inlawrev-21198	1546	1	i	i	PRON
inlawrev-21198	1546	2	d.	d.	VERB
inlawrev-21198	1546	3	at	at	ADP
inlawrev-21198	1546	4	*	*	PROPN
inlawrev-21198	1546	5	4	4	NUM
inlawrev-21198	1546	6	.	.	X
inlawrev-21198	1546	7	289	289	NUM
inlawrev-21198	1546	8	.	.	PUNCT
inlawrev-21198	1547	1	no	no	INTJ
inlawrev-21198	1547	2	.	.	NOUN
inlawrev-21198	1547	3	49t10	49t10	NUM
inlawrev-21198	1547	4	-	-	PUNCT
inlawrev-21198	1547	5	1406	1406	NUM
inlawrev-21198	1547	6	-	-	PUNCT
inlawrev-21198	1547	7	ta-39	ta-39	NOUN
inlawrev-21198	1547	8	,	,	PUNCT
inlawrev-21198	1547	9	2015	2015	NUM
inlawrev-21198	1547	10	wl	wl	NOUN
inlawrev-21198	1547	11	256159	256159	NUM
inlawrev-21198	1547	12	(	(	PUNCT
inlawrev-21198	1547	13	ind	ind	NOUN
inlawrev-21198	1547	14	.	.	PUNCT
inlawrev-21198	1548	1	t.c	t.c	PROPN
inlawrev-21198	1548	2	.	.	PROPN
inlawrev-21198	1548	3	jan	jan	PROPN
inlawrev-21198	1548	4	.	.	PROPN
inlawrev-21198	1548	5	20	20	NUM
inlawrev-21198	1548	6	,	,	PUNCT
inlawrev-21198	1548	7	2015	2015	NUM
inlawrev-21198	1548	8	)	)	PUNCT
inlawrev-21198	1548	9	(	(	PUNCT
inlawrev-21198	1548	10	unpublished	unpublished	ADJ
inlawrev-21198	1548	11	disposition	disposition	NOUN
inlawrev-21198	1548	12	)	)	PUNCT
inlawrev-21198	1548	13	.	.	PUNCT
inlawrev-21198	1549	1	290	290	NUM
inlawrev-21198	1549	2	.	.	PUNCT
inlawrev-21198	1550	1	i	i	PRON
inlawrev-21198	1550	2	d.	d.	VERB
inlawrev-21198	1550	3	at	at	ADP
inlawrev-21198	1550	4	*	*	PROPN
inlawrev-21198	1550	5	1	1	NUM
inlawrev-21198	1550	6	.	.	NOUN
inlawrev-21198	1550	7	291	291	NUM
inlawrev-21198	1550	8	.	.	PUNCT
inlawrev-21198	1551	1	i	i	PRON
inlawrev-21198	1551	2	d.	d.	PROPN
inlawrev-21198	1551	3	292	292	NUM
inlawrev-21198	1551	4	.	.	PUNCT
inlawrev-21198	1552	1	i	i	PRON
inlawrev-21198	1552	2	d	d	PROPN
inlawrev-21198	1552	3	293	293	NUM
inlawrev-21198	1552	4	.	.	PUNCT
inlawrev-21198	1553	1	i	i	PRON
inlawrev-21198	1553	2	d.	d.	PROPN
inlawrev-21198	1553	3	294	294	NUM
inlawrev-21198	1553	4	.	.	PUNCT
inlawrev-21198	1554	1	i	i	PRON
inlawrev-21198	1554	2	d.	d.	VERB
inlawrev-21198	1554	3	at	at	ADP
inlawrev-21198	1554	4	*	*	PROPN
inlawrev-21198	1554	5	2	2	NUM
inlawrev-21198	1554	6	.	.	NOUN
inlawrev-21198	1554	7	1266	1266	NUM
inlawrev-21198	1554	8	indiana	indiana	PROPN
inlawrev-21198	1554	9	law	law	PROPN
inlawrev-21198	1554	10	review	review	NOUN
inlawrev-21198	1555	1	[	[	X
inlawrev-21198	1555	2	vol	vol	NOUN
inlawrev-21198	1555	3	.	.	PUNCT
inlawrev-21198	1556	1	49:1235	49:1235	NUM
inlawrev-21198	1556	2	revenue	revenue	NOUN
inlawrev-21198	1556	3	or	or	CCONJ
inlawrev-21198	1556	4	of	of	ADP
inlawrev-21198	1556	5	the	the	DET
inlawrev-21198	1556	6	ib	ib	PROPN
inlawrev-21198	1556	7	t	t	PROPN
inlawrev-21198	1556	8	r.	r.	PROPN
inlawrev-21198	1556	9	t	t	PROPN
inlawrev-21198	1556	10	hus	hus	PROPN
inlawrev-21198	1556	11	,	,	PUNCT
inlawrev-21198	1556	12	for	for	SCONJ
inlawrev-21198	1556	13	the	the	DET
inlawrev-21198	1556	14	tax	tax	NOUN
inlawrev-21198	1556	15	court	court	NOUN
inlawrev-21198	1556	16	to	to	PART
inlawrev-21198	1556	17	possess	possess	VERB
inlawrev-21198	1556	18	subject	subject	ADJ
inlawrev-21198	1556	19	matter295	matter295	PROPN
inlawrev-21198	1556	20	jurisdiction	jurisdiction	NOUN
inlawrev-21198	1556	21	over	over	ADP
inlawrev-21198	1556	22	a	a	DET
inlawrev-21198	1556	23	case	case	NOUN
inlawrev-21198	1556	24	,	,	PUNCT
inlawrev-21198	1556	25	the	the	DET
inlawrev-21198	1556	26	following	follow	VERB
inlawrev-21198	1556	27	two	two	NUM
inlawrev-21198	1556	28	requirements	requirement	NOUN
inlawrev-21198	1556	29	m	m	AUX
inlawrev-21198	1556	30	ust	ust	AUX
inlawrev-21198	1556	31	be	be	AUX
inlawrev-21198	1556	32	met	meet	VERB
inlawrev-21198	1556	33	:	:	PUNCT
inlawrev-21198	1556	34	the	the	DET
inlawrev-21198	1556	35	case	case	NOUN
inlawrev-21198	1556	36	must	must	AUX
inlawrev-21198	1556	37	arise	arise	VERB
inlawrev-21198	1556	38	under	under	ADP
inlawrev-21198	1556	39	indiana	indiana	PROPN
inlawrev-21198	1556	40	’s	’s	PART
inlawrev-21198	1556	41	tax	tax	NOUN
inlawrev-21198	1556	42	laws	law	NOUN
inlawrev-21198	1556	43	and	and	CCONJ
inlawrev-21198	1556	44	the	the	DET
inlawrev-21198	1556	45	petitioner	petitioner	NOUN
inlawrev-21198	1556	46	must	must	AUX
inlawrev-21198	1556	47	be	be	AUX
inlawrev-21198	1556	48	appealing	appeal	VERB
inlawrev-21198	1556	49	a	a	DET
inlawrev-21198	1556	50	final	final	ADJ
inlawrev-21198	1556	51	determination	determination	NOUN
inlawrev-21198	1556	52	either	either	ADV
inlawrev-21198	1556	53	of	of	ADP
inlawrev-21198	1556	54	the	the	DET
inlawrev-21198	1556	55	d	d	PROPN
inlawrev-21198	1556	56	epartment	epartment	NOUN
inlawrev-21198	1556	57	of	of	ADP
inlawrev-21198	1556	58	revenue	revenue	NOUN
inlawrev-21198	1556	59	or	or	CCONJ
inlawrev-21198	1556	60	of	of	ADP
inlawrev-21198	1556	61	the	the	DET
inlawrev-21198	1556	62	ibtr	ibtr	VERB
inlawrev-21198	1556	63	.	.	PUNCT
inlawrev-21198	1557	1	therefore,296	therefore,296	PUNCT
inlawrev-21198	1557	2	because	because	SCONJ
inlawrev-21198	1557	3	troy	troy	PROPN
inlawrev-21198	1557	4	m	m	PROPN
inlawrev-21198	1557	5	anor	anor	PROPN
inlawrev-21198	1557	6	did	do	AUX
inlawrev-21198	1557	7	not	not	PART
inlawrev-21198	1557	8	have	have	VERB
inlawrev-21198	1557	9	a	a	DET
inlawrev-21198	1557	10	final	final	ADJ
inlawrev-21198	1557	11	determination	determination	NOUN
inlawrev-21198	1557	12	from	from	ADP
inlawrev-21198	1557	13	the	the	DET
inlawrev-21198	1557	14	ibtr	ibtr	NOUN
inlawrev-21198	1557	15	,	,	PUNCT
inlawrev-21198	1557	16	the	the	DET
inlawrev-21198	1557	17	tax	tax	NOUN
inlawrev-21198	1557	18	court	court	NOUN
inlawrev-21198	1557	19	did	do	AUX
inlawrev-21198	1557	20	not	not	PART
inlawrev-21198	1557	21	have	have	VERB
inlawrev-21198	1557	22	subject	subject	ADJ
inlawrev-21198	1557	23	matter	matter	NOUN
inlawrev-21198	1557	24	jurisdiction	jurisdiction	NOUN
inlawrev-21198	1557	25	.	.	PUNCT
inlawrev-21198	1558	1	297	297	NUM
inlawrev-21198	1558	2	11	11	NUM
inlawrev-21198	1558	3	.	.	PUNCT
inlawrev-21198	1559	1	three	three	NUM
inlawrev-21198	1559	2	fountains	fountain	NOUN
inlawrev-21198	1559	3	cooperative	cooperative	NOUN
inlawrev-21198	1559	4	,	,	PUNCT
inlawrev-21198	1559	5	inc	inc	PROPN
inlawrev-21198	1559	6	.	.	PROPN
inlawrev-21198	1560	1	v.	v.	ADP
inlawrev-21198	1560	2	o’connor	o’connor	ADV
inlawrev-21198	1560	3	.	.	PUNCT
inlawrev-21198	1561	1	—	—	PUNCT
inlawrev-21198	1561	2	since	since	SCONJ
inlawrev-21198	1561	3	2005	2005	NUM
inlawrev-21198	1561	4	,	,	PUNCT
inlawrev-21198	1561	5	three298	three298	PROPN
inlawrev-21198	1561	6	fountains	fountain	NOUN
inlawrev-21198	1561	7	had	have	AUX
inlawrev-21198	1561	8	exclusively	exclusively	ADV
inlawrev-21198	1561	9	used	use	VERB
inlawrev-21198	1561	10	its	its	PRON
inlawrev-21198	1561	11	cooperative	cooperative	ADJ
inlawrev-21198	1561	12	apartment	apartment	NOUN
inlawrev-21198	1561	13	complex	complex	NOUN
inlawrev-21198	1561	14	for	for	ADP
inlawrev-21198	1561	15	charitable	charitable	ADJ
inlawrev-21198	1561	16	purposes	purpose	NOUN
inlawrev-21198	1561	17	.	.	PUNCT
inlawrev-21198	1562	1	however	however	ADV
inlawrev-21198	1562	2	,	,	PUNCT
inlawrev-21198	1562	3	in	in	ADP
inlawrev-21198	1562	4	2009	2009	NUM
inlawrev-21198	1562	5	,	,	PUNCT
inlawrev-21198	1562	6	the	the	DET
inlawrev-21198	1562	7	qualification	qualification	NOUN
inlawrev-21198	1562	8	for	for	ADP
inlawrev-21198	1562	9	the	the	DET
inlawrev-21198	1562	10	charitable	charitable	ADJ
inlawrev-21198	1562	11	property	property	NOUN
inlawrev-21198	1562	12	tax299	tax299	NOUN
inlawrev-21198	1562	13	exemptions	exemption	NOUN
inlawrev-21198	1562	14	changed	change	VERB
inlawrev-21198	1562	15	and	and	CCONJ
inlawrev-21198	1562	16	this	this	PRON
inlawrev-21198	1562	17	caused	cause	VERB
inlawrev-21198	1562	18	the	the	DET
inlawrev-21198	1562	19	ptaboa	ptaboa	NOUN
inlawrev-21198	1562	20	to	to	PART
inlawrev-21198	1562	21	question	question	VERB
inlawrev-21198	1562	22	several	several	ADJ
inlawrev-21198	1562	23	of	of	ADP
inlawrev-21198	1562	24	its	its	PRON
inlawrev-21198	1562	25	prior	prior	ADJ
inlawrev-21198	1562	26	charitable	charitable	ADJ
inlawrev-21198	1562	27	exemption	exemption	NOUN
inlawrev-21198	1562	28	determinations	determination	NOUN
inlawrev-21198	1562	29	.	.	PUNCT
inlawrev-21198	1563	1	subsequently	subsequently	ADV
inlawrev-21198	1563	2	,	,	PUNCT
inlawrev-21198	1563	3	the	the	DET
inlawrev-21198	1563	4	ptaboa	ptaboa	NOUN
inlawrev-21198	1563	5	revoked300	revoked300	ADJ
inlawrev-21198	1563	6	three	three	NUM
inlawrev-21198	1563	7	fountains	fountain	NOUN
inlawrev-21198	1563	8	’	'	PUNCT
inlawrev-21198	1563	9	charitable	charitable	ADJ
inlawrev-21198	1563	10	property	property	NOUN
inlawrev-21198	1563	11	tax	tax	NOUN
inlawrev-21198	1563	12	exemptions	exemption	NOUN
inlawrev-21198	1563	13	for	for	ADP
inlawrev-21198	1563	14	the	the	DET
inlawrev-21198	1563	15	2010	2010	NUM
inlawrev-21198	1563	16	tax	tax	NOUN
inlawrev-21198	1563	17	year	year	NOUN
inlawrev-21198	1563	18	.	.	PUNCT
inlawrev-21198	1564	1	as301	as301	NOUN
inlawrev-21198	1564	2	a	a	DET
inlawrev-21198	1564	3	result	result	NOUN
inlawrev-21198	1564	4	,	,	PUNCT
inlawrev-21198	1564	5	three	three	NUM
inlawrev-21198	1564	6	fountains	fountain	NOUN
inlawrev-21198	1564	7	appealed	appeal	VERB
inlawrev-21198	1564	8	to	to	ADP
inlawrev-21198	1564	9	the	the	DET
inlawrev-21198	1564	10	ibtr	ibtr	NOUN
inlawrev-21198	1564	11	,	,	PUNCT
inlawrev-21198	1564	12	stating	state	VERB
inlawrev-21198	1564	13	the	the	DET
inlawrev-21198	1564	14	ptaboa	ptaboa	NOUN
inlawrev-21198	1564	15	not	not	PART
inlawrev-21198	1564	16	only	only	ADV
inlawrev-21198	1564	17	lacked	lack	VERB
inlawrev-21198	1564	18	the	the	DET
inlawrev-21198	1564	19	statutory	statutory	ADJ
inlawrev-21198	1564	20	authority	authority	NOUN
inlawrev-21198	1564	21	to	to	PART
inlawrev-21198	1564	22	revoke	revoke	VERB
inlawrev-21198	1564	23	the	the	DET
inlawrev-21198	1564	24	2010	2010	NUM
inlawrev-21198	1564	25	exemptions	exemption	NOUN
inlawrev-21198	1564	26	,	,	PUNCT
inlawrev-21198	1564	27	but	but	CCONJ
inlawrev-21198	1564	28	,	,	PUNCT
inlawrev-21198	1564	29	in	in	ADP
inlawrev-21198	1564	30	addition	addition	NOUN
inlawrev-21198	1564	31	,	,	PUNCT
inlawrev-21198	1564	32	the	the	DET
inlawrev-21198	1564	33	ptaboa	ptaboa	NOUN
inlawrev-21198	1564	34	did	do	AUX
inlawrev-21198	1564	35	not	not	PART
inlawrev-21198	1564	36	make	make	VERB
inlawrev-21198	1564	37	such	such	ADJ
inlawrev-21198	1564	38	revocations	revocation	NOUN
inlawrev-21198	1564	39	in	in	ADP
inlawrev-21198	1564	40	a	a	DET
inlawrev-21198	1564	41	timely	timely	ADJ
inlawrev-21198	1564	42	manner	manner	NOUN
inlawrev-21198	1564	43	.	.	PUNCT
inlawrev-21198	1565	1	nonetheless	nonetheless	ADV
inlawrev-21198	1565	2	,	,	PUNCT
inlawrev-21198	1565	3	the302	the302	PROPN
inlawrev-21198	1565	4	ibtr	ibtr	PROPN
inlawrev-21198	1565	5	issued	issue	VERB
inlawrev-21198	1565	6	an	an	DET
inlawrev-21198	1565	7	order	order	NOUN
inlawrev-21198	1565	8	denying	deny	VERB
inlawrev-21198	1565	9	three	three	NUM
inlawrev-21198	1565	10	fountains	fountain	NOUN
inlawrev-21198	1565	11	’	'	PUNCT
inlawrev-21198	1565	12	motion	motion	NOUN
inlawrev-21198	1565	13	.	.	PUNCT
inlawrev-21198	1566	1	thus	thus	ADV
inlawrev-21198	1566	2	,	,	PUNCT
inlawrev-21198	1566	3	three	three	NUM
inlawrev-21198	1566	4	fountains303	fountains303	PROPN
inlawrev-21198	1566	5	initiated	initiate	VERB
inlawrev-21198	1566	6	a	a	DET
inlawrev-21198	1566	7	tax	tax	NOUN
inlawrev-21198	1566	8	appeal	appeal	NOUN
inlawrev-21198	1566	9	to	to	ADP
inlawrev-21198	1566	10	the	the	DET
inlawrev-21198	1566	11	tax	tax	NOUN
inlawrev-21198	1566	12	court.304	court.304	PROPN
inlawrev-21198	1566	13	in	in	ADP
inlawrev-21198	1566	14	its	its	PRON
inlawrev-21198	1566	15	appeal	appeal	NOUN
inlawrev-21198	1566	16	to	to	ADP
inlawrev-21198	1566	17	the	the	DET
inlawrev-21198	1566	18	tax	tax	NOUN
inlawrev-21198	1566	19	court	court	NOUN
inlawrev-21198	1566	20	,	,	PUNCT
inlawrev-21198	1566	21	three	three	NUM
inlawrev-21198	1566	22	fountains	fountain	NOUN
inlawrev-21198	1566	23	claimed	claim	VERB
inlawrev-21198	1566	24	the	the	DET
inlawrev-21198	1566	25	ibtr	ibtr	ADJ
inlawrev-21198	1566	26	order	order	NOUN
inlawrev-21198	1566	27	did	do	AUX
inlawrev-21198	1566	28	in	in	ADP
inlawrev-21198	1566	29	fact	fact	NOUN
inlawrev-21198	1566	30	create	create	VERB
inlawrev-21198	1566	31	a	a	DET
inlawrev-21198	1566	32	final	final	ADJ
inlawrev-21198	1566	33	determination	determination	NOUN
inlawrev-21198	1566	34	because	because	SCONJ
inlawrev-21198	1566	35	the	the	DET
inlawrev-21198	1566	36	litigation	litigation	NOUN
inlawrev-21198	1566	37	was	be	AUX
inlawrev-21198	1566	38	over	over	ADV
inlawrev-21198	1566	39	.	.	PUNCT
inlawrev-21198	1567	1	but	but	CCONJ
inlawrev-21198	1567	2	the	the	DET
inlawrev-21198	1567	3	tax305	tax305	PROPN
inlawrev-21198	1567	4	c	c	PROPN
inlawrev-21198	1567	5	ourt	ourt	PROPN
inlawrev-21198	1567	6	was	be	AUX
inlawrev-21198	1567	7	not	not	PART
inlawrev-21198	1567	8	persuaded	persuade	VERB
inlawrev-21198	1567	9	by	by	ADP
inlawrev-21198	1567	10	that	that	DET
inlawrev-21198	1567	11	argument	argument	NOUN
inlawrev-21198	1567	12	and	and	CCONJ
inlawrev-21198	1567	13	the	the	DET
inlawrev-21198	1567	14	tax	tax	NOUN
inlawrev-21198	1567	15	court	court	NOUN
inlawrev-21198	1567	16	determined	determine	VERB
inlawrev-21198	1567	17	three	three	NUM
inlawrev-21198	1567	18	fountains	fountain	NOUN
inlawrev-21198	1567	19	had	have	AUX
inlawrev-21198	1567	20	appealed	appeal	VERB
inlawrev-21198	1567	21	an	an	DET
inlawrev-21198	1567	22	ib	ib	NOUN
inlawrev-21198	1567	23	tr	tr	NOUN
inlawrev-21198	1567	24	interlocutory	interlocutory	NOUN
inlawrev-21198	1567	25	order	order	NOUN
inlawrev-21198	1567	26	and	and	CCONJ
inlawrev-21198	1567	27	not	not	PART
inlawrev-21198	1567	28	final	final	ADJ
inlawrev-21198	1567	29	determination	determination	NOUN
inlawrev-21198	1567	30	,	,	PUNCT
inlawrev-21198	1567	31	as	as	SCONJ
inlawrev-21198	1567	32	required	require	VERB
inlawrev-21198	1567	33	by	by	ADP
inlawrev-21198	1567	34	indiana	indiana	PROPN
inlawrev-21198	1567	35	tax	tax	PROPN
inlawrev-21198	1567	36	law	law	NOUN
inlawrev-21198	1567	37	.	.	PUNCT
inlawrev-21198	1568	1	306	306	NUM
inlawrev-21198	1568	2	additionally	additionally	ADV
inlawrev-21198	1568	3	,	,	PUNCT
inlawrev-21198	1568	4	three	three	NUM
inlawrev-21198	1568	5	fountains	fountain	NOUN
inlawrev-21198	1568	6	made	make	VERB
inlawrev-21198	1568	7	an	an	DET
inlawrev-21198	1568	8	argument	argument	NOUN
inlawrev-21198	1568	9	for	for	ADP
inlawrev-21198	1568	10	extraordinary	extraordinary	ADJ
inlawrev-21198	1568	11	circumstances	circumstance	NOUN
inlawrev-21198	1568	12	.	.	PUNCT
inlawrev-21198	1569	1	but	but	CCONJ
inlawrev-21198	1569	2	,	,	PUNCT
inlawrev-21198	1569	3	the	the	DET
inlawrev-21198	1569	4	tax	tax	NOUN
inlawrev-21198	1569	5	court	court	NOUN
inlawrev-21198	1569	6	was	be	AUX
inlawrev-21198	1569	7	not	not	PART
inlawrev-21198	1569	8	persuaded	persuade	VERB
inlawrev-21198	1569	9	.	.	PUNCT
inlawrev-21198	1570	1	thus	thus	ADV
inlawrev-21198	1570	2	,	,	PUNCT
inlawrev-21198	1570	3	the	the	DET
inlawrev-21198	1570	4	tax	tax	NOUN
inlawrev-21198	1570	5	c	c	NOUN
inlawrev-21198	1570	6	ourt307	ourt307	PROPN
inlawrev-21198	1570	7	308	308	NUM
inlawrev-21198	1570	8	concluded	conclude	VERB
inlawrev-21198	1570	9	the	the	DET
inlawrev-21198	1570	10	ib	ib	PROPN
inlawrev-21198	1570	11	t	t	PROPN
inlawrev-21198	1570	12	r	r	NOUN
inlawrev-21198	1570	13	had	have	VERB
inlawrev-21198	1570	14	the	the	DET
inlawrev-21198	1570	15	statutory	statutory	ADJ
inlawrev-21198	1570	16	authority	authority	NOUN
inlawrev-21198	1570	17	to	to	PART
inlawrev-21198	1570	18	review	review	VERB
inlawrev-21198	1570	19	and	and	CCONJ
inlawrev-21198	1570	20	revoke	revoke	VERB
inlawrev-21198	1570	21	the	the	DET
inlawrev-21198	1570	22	taxpayer	taxpayer	NOUN
inlawrev-21198	1570	23	’s	’s	PART
inlawrev-21198	1570	24	exemption	exemption	NOUN
inlawrev-21198	1570	25	,	,	PUNCT
inlawrev-21198	1570	26	in	in	ADP
inlawrev-21198	1570	27	addition	addition	NOUN
inlawrev-21198	1570	28	to	to	ADP
inlawrev-21198	1570	29	finding	find	VERB
inlawrev-21198	1570	30	the	the	DET
inlawrev-21198	1570	31	taxpayer	taxpayer	NOUN
inlawrev-21198	1570	32	had	have	AUX
inlawrev-21198	1570	33	not	not	PART
inlawrev-21198	1570	34	exhausted	exhaust	VERB
inlawrev-21198	1570	35	its	its	PRON
inlawrev-21198	1570	36	administrative	administrative	ADJ
inlawrev-21198	1570	37	remedies	remedy	NOUN
inlawrev-21198	1570	38	nor	nor	CCONJ
inlawrev-21198	1570	39	shown	show	VERB
inlawrev-21198	1570	40	an	an	DET
inlawrev-21198	1570	41	abuse	abuse	NOUN
inlawrev-21198	1570	42	of	of	ADP
inlawrev-21198	1570	43	discretion	discretion	NOUN
inlawrev-21198	1570	44	by	by	ADP
inlawrev-21198	1570	45	the	the	DET
inlawrev-21198	1570	46	ibtr	ibtr	ADJ
inlawrev-21198	1570	47	(	(	PUNCT
inlawrev-21198	1570	48	e.g.	e.g.	ADV
inlawrev-21198	1570	49	,	,	PUNCT
inlawrev-21198	1570	50	when	when	SCONJ
inlawrev-21198	1570	51	the	the	DET
inlawrev-21198	1570	52	ibtr	ibtr	ADJ
inlawrev-21198	1570	53	either	either	CCONJ
inlawrev-21198	1570	54	misinterprets	misinterpret	VERB
inlawrev-21198	1570	55	the	the	DET
inlawrev-21198	1570	56	law	law	NOUN
inlawrev-21198	1570	57	or	or	CCONJ
inlawrev-21198	1570	58	when	when	SCONJ
inlawrev-21198	1570	59	the	the	DET
inlawrev-21198	1570	60	ibtr	ibtr	VERB
inlawrev-21198	1570	61	’s	’s	PART
inlawrev-21198	1570	62	final	final	ADJ
inlawrev-21198	1570	63	determination	determination	NOUN
inlawrev-21198	1570	64	is	be	AUX
inlawrev-21198	1570	65	clearly	clearly	ADV
inlawrev-21198	1570	66	against	against	ADP
inlawrev-21198	1570	67	the	the	DET
inlawrev-21198	1570	68	logic	logic	NOUN
inlawrev-21198	1570	69	and	and	CCONJ
inlawrev-21198	1570	70	effect	effect	NOUN
inlawrev-21198	1570	71	of	of	ADP
inlawrev-21198	1570	72	the	the	DET
inlawrev-21198	1570	73	facts	fact	NOUN
inlawrev-21198	1570	74	and	and	CCONJ
inlawrev-21198	1570	75	circumstances	circumstance	NOUN
inlawrev-21198	1570	76	295	295	NUM
inlawrev-21198	1570	77	.	.	PUNCT
inlawrev-21198	1571	1	i	i	PRON
inlawrev-21198	1571	2	d.	d.	VERB
inlawrev-21198	1571	3	at	at	ADP
inlawrev-21198	1571	4	*	*	PROPN
inlawrev-21198	1571	5	3	3	NUM
inlawrev-21198	1571	6	-	-	SYM
inlawrev-21198	1571	7	5	5	NUM
inlawrev-21198	1571	8	.	.	PUNCT
inlawrev-21198	1571	9	296	296	NUM
inlawrev-21198	1571	10	.	.	PUNCT
inlawrev-21198	1572	1	i	i	PRON
inlawrev-21198	1572	2	d.	d.	PROPN
inlawrev-21198	1572	3	297	297	NUM
inlawrev-21198	1572	4	.	.	PUNCT
inlawrev-21198	1573	1	i	i	PRON
inlawrev-21198	1573	2	d.	d.	PROPN
inlawrev-21198	1573	3	298	298	NUM
inlawrev-21198	1573	4	.	.	PUNCT
inlawrev-21198	1574	1	no	no	INTJ
inlawrev-21198	1574	2	.	.	NOUN
inlawrev-21198	1574	3	49t10	49t10	NUM
inlawrev-21198	1574	4	-	-	PUNCT
inlawrev-21198	1574	5	1406	1406	NUM
inlawrev-21198	1574	6	-	-	PUNCT
inlawrev-21198	1574	7	ta-44	ta-44	NOUN
inlawrev-21198	1574	8	,	,	PUNCT
inlawrev-21198	1574	9	2015	2015	NUM
inlawrev-21198	1574	10	wl	wl	NOUN
inlawrev-21198	1574	11	256163	256163	NUM
inlawrev-21198	1574	12	(	(	PUNCT
inlawrev-21198	1574	13	ind	ind	NOUN
inlawrev-21198	1574	14	.	.	PUNCT
inlawrev-21198	1575	1	t.c	t.c	PROPN
inlawrev-21198	1575	2	.	.	PROPN
inlawrev-21198	1575	3	jan	jan	PROPN
inlawrev-21198	1575	4	.	.	PROPN
inlawrev-21198	1575	5	20	20	NUM
inlawrev-21198	1575	6	,	,	PUNCT
inlawrev-21198	1575	7	2015	2015	NUM
inlawrev-21198	1575	8	)	)	PUNCT
inlawrev-21198	1575	9	(	(	PUNCT
inlawrev-21198	1575	10	unpublished	unpublished	ADJ
inlawrev-21198	1575	11	disposition	disposition	NOUN
inlawrev-21198	1575	12	)	)	PUNCT
inlawrev-21198	1575	13	.	.	PUNCT
inlawrev-21198	1576	1	299	299	NUM
inlawrev-21198	1576	2	.	.	PUNCT
inlawrev-21198	1577	1	i	i	PRON
inlawrev-21198	1577	2	d.	d.	VERB
inlawrev-21198	1577	3	at	at	ADP
inlawrev-21198	1577	4	*	*	PROPN
inlawrev-21198	1577	5	1	1	NUM
inlawrev-21198	1577	6	.	.	PUNCT
inlawrev-21198	1577	7	300	300	NUM
inlawrev-21198	1577	8	.	.	PUNCT
inlawrev-21198	1578	1	i	i	PRON
inlawrev-21198	1578	2	d.	d.	PROPN
inlawrev-21198	1578	3	301	301	NUM
inlawrev-21198	1578	4	.	.	PUNCT
inlawrev-21198	1579	1	i	i	PRON
inlawrev-21198	1579	2	d.	d.	PROPN
inlawrev-21198	1579	3	302	302	NUM
inlawrev-21198	1579	4	.	.	PUNCT
inlawrev-21198	1580	1	i	i	PRON
inlawrev-21198	1580	2	d.	d.	PROPN
inlawrev-21198	1580	3	303	303	NUM
inlawrev-21198	1580	4	.	.	PUNCT
inlawrev-21198	1581	1	i	i	PRON
inlawrev-21198	1581	2	d.	d.	PROPN
inlawrev-21198	1581	3	304	304	NUM
inlawrev-21198	1581	4	.	.	PUNCT
inlawrev-21198	1582	1	i	i	PRON
inlawrev-21198	1582	2	d.	d.	VERB
inlawrev-21198	1582	3	at	at	ADP
inlawrev-21198	1582	4	*	*	PROPN
inlawrev-21198	1582	5	2	2	NUM
inlawrev-21198	1582	6	.	.	NOUN
inlawrev-21198	1582	7	305	305	NUM
inlawrev-21198	1582	8	.	.	PUNCT
inlawrev-21198	1583	1	i	i	PRON
inlawrev-21198	1583	2	d.	d.	VERB
inlawrev-21198	1583	3	at	at	ADP
inlawrev-21198	1583	4	*	*	PROPN
inlawrev-21198	1583	5	3	3	NUM
inlawrev-21198	1583	6	.	.	NOUN
inlawrev-21198	1583	7	306	306	NUM
inlawrev-21198	1583	8	.	.	PUNCT
inlawrev-21198	1584	1	i	i	PRON
inlawrev-21198	1584	2	d.	d.	PROPN
inlawrev-21198	1584	3	307	307	NUM
inlawrev-21198	1584	4	.	.	PUNCT
inlawrev-21198	1585	1	i	i	PRON
inlawrev-21198	1585	2	d.	d.	VERB
inlawrev-21198	1585	3	at	at	ADP
inlawrev-21198	1585	4	*	*	PROPN
inlawrev-21198	1585	5	4	4	NUM
inlawrev-21198	1585	6	.	.	NOUN
inlawrev-21198	1585	7	308	308	NUM
inlawrev-21198	1585	8	.	.	PUNCT
inlawrev-21198	1586	1	i	i	PRON
inlawrev-21198	1586	2	d.	d.	PROPN
inlawrev-21198	1586	3	2016	2016	NUM
inlawrev-21198	1586	4	]	]	PUNCT
inlawrev-21198	1586	5	taxation	taxation	NOUN
inlawrev-21198	1586	6	1267	1267	NUM
inlawrev-21198	1586	7	before	before	ADP
inlawrev-21198	1586	8	it	it	PRON
inlawrev-21198	1586	9	)	)	PUNCT
inlawrev-21198	1586	10	.	.	PUNCT
inlawrev-21198	1587	1	therefore	therefore	ADV
inlawrev-21198	1587	2	,	,	PUNCT
inlawrev-21198	1587	3	the	the	DET
inlawrev-21198	1587	4	case	case	NOUN
inlawrev-21198	1587	5	was	be	AUX
inlawrev-21198	1587	6	dismissed	dismiss	VERB
inlawrev-21198	1587	7	for	for	ADP
inlawrev-21198	1587	8	lack	lack	NOUN
inlawrev-21198	1587	9	of	of	ADP
inlawrev-21198	1587	10	jurisdiction.309	jurisdiction.309	NOUN
inlawrev-21198	1587	11	310	310	NUM
inlawrev-21198	1587	12	12	12	NUM
inlawrev-21198	1587	13	.	.	PUNCT
inlawrev-21198	1588	1	m	m	PROPN
inlawrev-21198	1588	2	arineland	arineland	PROPN
inlawrev-21198	1588	3	gardens	gardens	PROPN
inlawrev-21198	1588	4	community	community	PROPN
inlawrev-21198	1588	5	ass’n	ass’n	PROPN
inlawrev-21198	1588	6	v.	v.	ADP
inlawrev-21198	1588	7	kosciusko	kosciusko	PROPN
inlawrev-21198	1588	8	county	county	PROPN
inlawrev-21198	1588	9	assessor	assessor	NOUN
inlawrev-21198	1588	10	.	.	PUNCT
inlawrev-21198	1589	1	—	—	PUNCT
inlawrev-21198	1589	2	m	m	VERB
inlawrev-21198	1589	3	arineland	arineland	PROPN
inlawrev-21198	1589	4	gardens	gardens	PROPN
inlawrev-21198	1589	5	community	community	PROPN
inlawrev-21198	1589	6	association	association	PROPN
inlawrev-21198	1589	7	,	,	PUNCT
inlawrev-21198	1589	8	inc	inc	PROPN
inlawrev-21198	1589	9	.	.	PROPN
inlawrev-21198	1589	10	owned	own	VERB
inlawrev-21198	1589	11	and311	and311	PROPN
inlawrev-21198	1589	12	maintained	maintain	VERB
inlawrev-21198	1589	13	ten	ten	NUM
inlawrev-21198	1589	14	non	non	ADJ
inlawrev-21198	1589	15	-	-	ADJ
inlawrev-21198	1589	16	contiguous	contiguous	ADJ
inlawrev-21198	1589	17	parcels	parcel	NOUN
inlawrev-21198	1589	18	of	of	ADP
inlawrev-21198	1589	19	land	land	NOUN
inlawrev-21198	1589	20	.	.	PUNCT
inlawrev-21198	1590	1	during	during	ADP
inlawrev-21198	1590	2	the	the	DET
inlawrev-21198	1590	3	2009	2009	NUM
inlawrev-21198	1590	4	and	and	CCONJ
inlawrev-21198	1590	5	2010	2010	NUM
inlawrev-21198	1590	6	tax312	tax312	PROPN
inlawrev-21198	1590	7	years	year	NOUN
inlawrev-21198	1590	8	,	,	PUNCT
inlawrev-21198	1590	9	m	m	PROPN
inlawrev-21198	1590	10	arineland	arineland	NOUN
inlawrev-21198	1590	11	applied	apply	VERB
inlawrev-21198	1590	12	for	for	ADP
inlawrev-21198	1590	13	a	a	DET
inlawrev-21198	1590	14	property	property	NOUN
inlawrev-21198	1590	15	tax	tax	NOUN
inlawrev-21198	1590	16	exemption	exemption	NOUN
inlawrev-21198	1590	17	on	on	ADP
inlawrev-21198	1590	18	each	each	DET
inlawrev-21198	1590	19	parcel.313	parcel.313	PROPN
inlawrev-21198	1590	20	however	however	ADV
inlawrev-21198	1590	21	,	,	PUNCT
inlawrev-21198	1590	22	the	the	DET
inlawrev-21198	1590	23	ptaboa	ptaboa	NOUN
inlawrev-21198	1590	24	denied	deny	VERB
inlawrev-21198	1590	25	the	the	DET
inlawrev-21198	1590	26	exemption	exemption	NOUN
inlawrev-21198	1590	27	.	.	PUNCT
inlawrev-21198	1591	1	m	m	PROPN
inlawrev-21198	1591	2	arineland	arineland	PROPN
inlawrev-21198	1591	3	appealed	appeal	VERB
inlawrev-21198	1591	4	to	to	ADP
inlawrev-21198	1591	5	the314	the314	PROPN
inlawrev-21198	1591	6	ibtr	ibtr	ADJ
inlawrev-21198	1591	7	,	,	PUNCT
inlawrev-21198	1591	8	where	where	SCONJ
inlawrev-21198	1591	9	a	a	DET
inlawrev-21198	1591	10	final	final	ADJ
inlawrev-21198	1591	11	determination	determination	NOUN
inlawrev-21198	1591	12	affirming	affirm	VERB
inlawrev-21198	1591	13	all	all	PRON
inlawrev-21198	1591	14	of	of	ADP
inlawrev-21198	1591	15	the	the	DET
inlawrev-21198	1591	16	ptaboa	ptaboa	NOUN
inlawrev-21198	1591	17	’s	’s	PART
inlawrev-21198	1591	18	exemption	exemption	NOUN
inlawrev-21198	1591	19	denials	denial	NOUN
inlawrev-21198	1591	20	was	be	AUX
inlawrev-21198	1591	21	given	give	VERB
inlawrev-21198	1591	22	.	.	PUNCT
inlawrev-21198	1592	1	thus	thus	ADV
inlawrev-21198	1592	2	,	,	PUNCT
inlawrev-21198	1592	3	m	m	VERB
inlawrev-21198	1592	4	arineland	arineland	NOUN
inlawrev-21198	1592	5	initiated	initiate	VERB
inlawrev-21198	1592	6	a	a	DET
inlawrev-21198	1592	7	tax	tax	NOUN
inlawrev-21198	1592	8	appeal.315	appeal.315	NOUN
inlawrev-21198	1592	9	316	316	NUM
inlawrev-21198	1592	10	on	on	ADP
inlawrev-21198	1592	11	appeal	appeal	NOUN
inlawrev-21198	1592	12	,	,	PUNCT
inlawrev-21198	1592	13	m	m	VERB
inlawrev-21198	1592	14	arineland	arineland	NOUN
inlawrev-21198	1592	15	claimed	claim	VERB
inlawrev-21198	1592	16	the	the	DET
inlawrev-21198	1592	17	ib	ib	PROPN
inlawrev-21198	1592	18	tr	tr	VERB
inlawrev-21198	1592	19	gave	give	VERB
inlawrev-21198	1592	20	no	no	DET
inlawrev-21198	1592	21	weight	weight	NOUN
inlawrev-21198	1592	22	to	to	ADP
inlawrev-21198	1592	23	its	its	PRON
inlawrev-21198	1592	24	evidence	evidence	NOUN
inlawrev-21198	1592	25	and	and	CCONJ
inlawrev-21198	1592	26	com	com	NOUN
inlawrev-21198	1592	27	m	m	AUX
inlawrev-21198	1592	28	itted	itte	VERB
inlawrev-21198	1592	29	an	an	DET
inlawrev-21198	1592	30	abuse	abuse	NOUN
inlawrev-21198	1592	31	of	of	ADP
inlawrev-21198	1592	32	discretion	discretion	NOUN
inlawrev-21198	1592	33	by	by	ADP
inlawrev-21198	1592	34	the	the	DET
inlawrev-21198	1592	35	ibtr	ibtr	ADJ
inlawrev-21198	1592	36	.	.	PUNCT
inlawrev-21198	1593	1	the	the	DET
inlawrev-21198	1593	2	ibtr	ibtr	VERB
inlawrev-21198	1593	3	explained	explain	VERB
inlawrev-21198	1593	4	the317	the317	ADJ
inlawrev-21198	1593	5	evidence	evidence	NOUN
inlawrev-21198	1593	6	showed	show	VERB
inlawrev-21198	1593	7	m	m	VERB
inlawrev-21198	1593	8	arineland	arineland	NOUN
inlawrev-21198	1593	9	’s	’s	PART
inlawrev-21198	1593	10	use	use	NOUN
inlawrev-21198	1593	11	of	of	ADP
inlawrev-21198	1593	12	the	the	DET
inlawrev-21198	1593	13	land	land	NOUN
inlawrev-21198	1593	14	was	be	AUX
inlawrev-21198	1593	15	inconsistent	inconsistent	ADJ
inlawrev-21198	1593	16	with	with	ADP
inlawrev-21198	1593	17	being	be	AUX
inlawrev-21198	1593	18	established	establish	VERB
inlawrev-21198	1593	19	for	for	ADP
inlawrev-21198	1593	20	the	the	DET
inlawrev-21198	1593	21	purpose	purpose	NOUN
inlawrev-21198	1593	22	of	of	ADP
inlawrev-21198	1593	23	retaining	retain	VERB
inlawrev-21198	1593	24	and	and	CCONJ
inlawrev-21198	1593	25	preserving	preserve	VERB
inlawrev-21198	1593	26	the	the	DET
inlawrev-21198	1593	27	natural	natural	ADJ
inlawrev-21198	1593	28	characteristics	characteristic	NOUN
inlawrev-21198	1593	29	of	of	ADP
inlawrev-21198	1593	30	its	its	PRON
inlawrev-21198	1593	31	land	land	NOUN
inlawrev-21198	1593	32	.	.	PUNCT
inlawrev-21198	1594	1	the	the	DET
inlawrev-21198	1594	2	tax	tax	NOUN
inlawrev-21198	1594	3	court	court	NOUN
inlawrev-21198	1594	4	determined	determine	VERB
inlawrev-21198	1594	5	a	a	DET
inlawrev-21198	1594	6	reasonable	reasonable	ADJ
inlawrev-21198	1594	7	person	person	NOUN
inlawrev-21198	1594	8	viewing	view	VERB
inlawrev-21198	1594	9	the318	the318	ADP
inlawrev-21198	1594	10	evidence	evidence	NOUN
inlawrev-21198	1594	11	in	in	ADP
inlawrev-21198	1594	12	the	the	DET
inlawrev-21198	1594	13	record	record	NOUN
inlawrev-21198	1594	14	would	would	AUX
inlawrev-21198	1594	15	find	find	VERB
inlawrev-21198	1594	16	enough	enough	ADJ
inlawrev-21198	1594	17	relevant	relevant	ADJ
inlawrev-21198	1594	18	evidence	evidence	NOUN
inlawrev-21198	1594	19	to	to	PART
inlawrev-21198	1594	20	support	support	VERB
inlawrev-21198	1594	21	denying	deny	VERB
inlawrev-21198	1594	22	the	the	DET
inlawrev-21198	1594	23	charitable	charitable	ADJ
inlawrev-21198	1594	24	exemption	exemption	NOUN
inlawrev-21198	1594	25	.	.	PUNCT
inlawrev-21198	1595	1	thus	thus	ADV
inlawrev-21198	1595	2	,	,	PUNCT
inlawrev-21198	1595	3	the	the	DET
inlawrev-21198	1595	4	tax	tax	NOUN
inlawrev-21198	1595	5	court	court	NOUN
inlawrev-21198	1595	6	stated	state	VERB
inlawrev-21198	1595	7	the	the	DET
inlawrev-21198	1595	8	ibtr	ibtr	NOUN
inlawrev-21198	1595	9	’s	’s	PART
inlawrev-21198	1595	10	final319	final319	PROPN
inlawrev-21198	1595	11	determination	determination	NOUN
inlawrev-21198	1595	12	was	be	AUX
inlawrev-21198	1595	13	supported	support	VERB
inlawrev-21198	1595	14	by	by	ADP
inlawrev-21198	1595	15	substantial	substantial	ADJ
inlawrev-21198	1595	16	evidence	evidence	NOUN
inlawrev-21198	1595	17	and	and	CCONJ
inlawrev-21198	1595	18	was	be	AUX
inlawrev-21198	1595	19	not	not	PART
inlawrev-21198	1595	20	an	an	DET
inlawrev-21198	1595	21	abuse	abuse	NOUN
inlawrev-21198	1595	22	of	of	ADP
inlawrev-21198	1595	23	discretion	discretion	NOUN
inlawrev-21198	1595	24	by	by	ADP
inlawrev-21198	1595	25	the	the	DET
inlawrev-21198	1595	26	ibtr	ibtr	ADJ
inlawrev-21198	1595	27	.	.	PUNCT
inlawrev-21198	1596	1	a	a	DET
inlawrev-21198	1596	2	ccordingly	ccordingly	ADV
inlawrev-21198	1596	3	,	,	PUNCT
inlawrev-21198	1596	4	the	the	DET
inlawrev-21198	1596	5	tax	tax	NOUN
inlawrev-21198	1596	6	court	court	NOUN
inlawrev-21198	1596	7	affirmed	affirm	VERB
inlawrev-21198	1596	8	the	the	DET
inlawrev-21198	1596	9	ibtr	ibtr	NOUN
inlawrev-21198	1596	10	’s	’s	PART
inlawrev-21198	1596	11	final320	final320	PROPN
inlawrev-21198	1596	12	determination.321	determination.321	PROPN
inlawrev-21198	1596	13	13	13	NUM
inlawrev-21198	1596	14	.	.	PUNCT
inlawrev-21198	1597	1	johnson	johnson	PROPN
inlawrev-21198	1597	2	county	county	PROPN
inlawrev-21198	1597	3	property	property	NOUN
inlawrev-21198	1597	4	tax	tax	NOUN
inlawrev-21198	1597	5	assessment	assessment	NOUN
inlawrev-21198	1597	6	board	board	NOUN
inlawrev-21198	1597	7	of	of	ADP
inlawrev-21198	1597	8	appeals	appeals	PROPN
inlawrev-21198	1597	9	v.	v.	ADP
inlawrev-21198	1597	10	kc	kc	PROPN
inlawrev-21198	1597	11	propco	propco	PROPN
inlawrev-21198	1597	12	llc	llc	PROPN
inlawrev-21198	1597	13	.	.	PUNCT
inlawrev-21198	1598	1	—	—	PUNCT
inlawrev-21198	1598	2	kc	kc	PROPN
inlawrev-21198	1598	3	propco	propco	PROPN
inlawrev-21198	1598	4	llc	llc	PROPN
inlawrev-21198	1598	5	owned	own	VERB
inlawrev-21198	1598	6	and	and	CCONJ
inlawrev-21198	1598	7	operated	operate	VERB
inlawrev-21198	1598	8	the	the	DET
inlawrev-21198	1598	9	kindercare	kindercare	PROPN
inlawrev-21198	1598	10	facility322	facility322	PROPN
inlawrev-21198	1598	11	located	locate	VERB
inlawrev-21198	1598	12	in	in	ADP
inlawrev-21198	1598	13	greenwood	greenwood	PROPN
inlawrev-21198	1598	14	,	,	PUNCT
inlawrev-21198	1598	15	indiana	indiana	PROPN
inlawrev-21198	1598	16	.	.	PUNCT
inlawrev-21198	1599	1	w	w	PROPN
inlawrev-21198	1599	2	hen	hen	PROPN
inlawrev-21198	1599	3	kc	kc	PROPN
inlawrev-21198	1599	4	propco	propco	PROPN
inlawrev-21198	1599	5	filed	file	VERB
inlawrev-21198	1599	6	an	an	DET
inlawrev-21198	1599	7	application	application	NOUN
inlawrev-21198	1599	8	for	for	ADP
inlawrev-21198	1599	9	a323	a323	PROPN
inlawrev-21198	1599	10	property	property	NOUN
inlawrev-21198	1599	11	tax	tax	NOUN
inlawrev-21198	1599	12	exemption	exemption	NOUN
inlawrev-21198	1599	13	(	(	PUNCT
inlawrev-21198	1599	14	because	because	SCONJ
inlawrev-21198	1599	15	the	the	DET
inlawrev-21198	1599	16	property	property	NOUN
inlawrev-21198	1599	17	was	be	AUX
inlawrev-21198	1599	18	owned	own	VERB
inlawrev-21198	1599	19	,	,	PUNCT
inlawrev-21198	1599	20	occupied	occupy	VERB
inlawrev-21198	1599	21	,	,	PUNCT
inlawrev-21198	1599	22	and	and	CCONJ
inlawrev-21198	1599	23	exclusively	exclusively	ADV
inlawrev-21198	1599	24	used	use	VERB
inlawrev-21198	1599	25	for	for	ADP
inlawrev-21198	1599	26	the	the	DET
inlawrev-21198	1599	27	charitable	charitable	ADJ
inlawrev-21198	1599	28	purpose	purpose	NOUN
inlawrev-21198	1599	29	of	of	ADP
inlawrev-21198	1599	30	providing	provide	VERB
inlawrev-21198	1599	31	affordable	affordable	ADJ
inlawrev-21198	1599	32	housing	housing	NOUN
inlawrev-21198	1599	33	to	to	ADP
inlawrev-21198	1599	34	low	low	ADJ
inlawrev-21198	1599	35	-	-	PUNCT
inlawrev-21198	1599	36	income	income	NOUN
inlawrev-21198	1599	37	persons	person	NOUN
inlawrev-21198	1599	38	)	)	PUNCT
inlawrev-21198	1599	39	,	,	PUNCT
inlawrev-21198	1599	40	the	the	DET
inlawrev-21198	1599	41	ptaboa	ptaboa	NOUN
inlawrev-21198	1599	42	denied	deny	VERB
inlawrev-21198	1599	43	the	the	DET
inlawrev-21198	1599	44	exemption	exemption	NOUN
inlawrev-21198	1599	45	application.324	application.324	ADV
inlawrev-21198	1599	46	thereafter	thereafter	ADV
inlawrev-21198	1599	47	,	,	PUNCT
inlawrev-21198	1599	48	kc	kc	PROPN
inlawrev-21198	1599	49	propco	propco	PROPN
inlawrev-21198	1599	50	appealed	appeal	VERB
inlawrev-21198	1599	51	to	to	ADP
inlawrev-21198	1599	52	the	the	DET
inlawrev-21198	1599	53	ibtr	ibtr	NOUN
inlawrev-21198	1599	54	.	.	PUNCT
inlawrev-21198	1600	1	before	before	ADP
inlawrev-21198	1600	2	the	the	DET
inlawrev-21198	1600	3	ibtr	ibtr	NOUN
inlawrev-21198	1600	4	,	,	PUNCT
inlawrev-21198	1600	5	kc	kc	PROPN
inlawrev-21198	1600	6	propco325	propco325	PROPN
inlawrev-21198	1600	7	explained	explain	VERB
inlawrev-21198	1600	8	kindercare	kindercare	PROPN
inlawrev-21198	1600	9	operates	operate	VERB
inlawrev-21198	1600	10	as	as	ADP
inlawrev-21198	1600	11	an	an	DET
inlawrev-21198	1600	12	educational	educational	ADJ
inlawrev-21198	1600	13	facility	facility	NOUN
inlawrev-21198	1600	14	,	,	PUNCT
inlawrev-21198	1600	15	so	so	CCONJ
inlawrev-21198	1600	16	the	the	DET
inlawrev-21198	1600	17	ibtr	ibtr	NOUN
inlawrev-21198	1600	18	then	then	ADV
inlawrev-21198	1600	19	granted	grant	VERB
inlawrev-21198	1600	20	kc	kc	PROPN
inlawrev-21198	1600	21	propco	propco	PROPN
inlawrev-21198	1600	22	’s	’s	PART
inlawrev-21198	1600	23	exemption	exemption	NOUN
inlawrev-21198	1600	24	application	application	NOUN
inlawrev-21198	1600	25	.	.	PUNCT
inlawrev-21198	1601	1	thereafter	thereafter	ADV
inlawrev-21198	1601	2	,	,	PUNCT
inlawrev-21198	1601	3	the	the	DET
inlawrev-21198	1601	4	assessor	assessor	NOUN
inlawrev-21198	1601	5	and	and	CCONJ
inlawrev-21198	1601	6	the326	the326	PROPN
inlawrev-21198	1601	7	309	309	NUM
inlawrev-21198	1601	8	.	.	PUNCT
inlawrev-21198	1602	1	i	i	PRON
inlawrev-21198	1602	2	d.	d.	PROPN
inlawrev-21198	1602	3	310	310	NUM
inlawrev-21198	1602	4	.	.	PUNCT
inlawrev-21198	1603	1	i	i	PRON
inlawrev-21198	1603	2	d.	d.	PROPN
inlawrev-21198	1603	3	311	311	NUM
inlawrev-21198	1603	4	.	.	PUNCT
inlawrev-21198	1603	5	26	26	NUM
inlawrev-21198	1603	6	n.e.3d	n.e.3d	NUM
inlawrev-21198	1603	7	1087	1087	NUM
inlawrev-21198	1603	8	(	(	PUNCT
inlawrev-21198	1603	9	ind	ind	NOUN
inlawrev-21198	1603	10	.	.	PUNCT
inlawrev-21198	1604	1	t.c	t.c	PROPN
inlawrev-21198	1604	2	.	.	PROPN
inlawrev-21198	1604	3	2015	2015	NUM
inlawrev-21198	1604	4	)	)	PUNCT
inlawrev-21198	1604	5	.	.	PUNCT
inlawrev-21198	1605	1	312	312	NUM
inlawrev-21198	1605	2	.	.	PUNCT
inlawrev-21198	1606	1	i	i	PRON
inlawrev-21198	1606	2	d.	d.	PROPN
inlawrev-21198	1606	3	at	at	ADP
inlawrev-21198	1606	4	1087	1087	NUM
inlawrev-21198	1606	5	.	.	PUNCT
inlawrev-21198	1607	1	313	313	NUM
inlawrev-21198	1607	2	.	.	PUNCT
inlawrev-21198	1608	1	i	i	PRON
inlawrev-21198	1608	2	d.	d.	PROPN
inlawrev-21198	1608	3	314	314	NUM
inlawrev-21198	1608	4	.	.	PUNCT
inlawrev-21198	1609	1	i	i	PRON
inlawrev-21198	1609	2	d.	d.	PROPN
inlawrev-21198	1609	3	at	at	ADP
inlawrev-21198	1609	4	1087	1087	NUM
inlawrev-21198	1609	5	-	-	SYM
inlawrev-21198	1609	6	88	88	NUM
inlawrev-21198	1609	7	.	.	PUNCT
inlawrev-21198	1609	8	315	315	NUM
inlawrev-21198	1609	9	.	.	PUNCT
inlawrev-21198	1610	1	i	i	PRON
inlawrev-21198	1610	2	d.	d.	PROPN
inlawrev-21198	1610	3	at	at	ADP
inlawrev-21198	1610	4	1088	1088	NUM
inlawrev-21198	1610	5	.	.	PUNCT
inlawrev-21198	1611	1	316	316	NUM
inlawrev-21198	1611	2	.	.	PUNCT
inlawrev-21198	1612	1	i	i	PRON
inlawrev-21198	1612	2	d.	d.	PROPN
inlawrev-21198	1612	3	at	at	ADP
inlawrev-21198	1612	4	1089	1089	NUM
inlawrev-21198	1612	5	-	-	SYM
inlawrev-21198	1612	6	91	91	NUM
inlawrev-21198	1612	7	.	.	PUNCT
inlawrev-21198	1612	8	317	317	NUM
inlawrev-21198	1612	9	.	.	PUNCT
inlawrev-21198	1613	1	i	i	PRON
inlawrev-21198	1613	2	d.	d.	PROPN
inlawrev-21198	1613	3	318	318	NUM
inlawrev-21198	1613	4	.	.	PUNCT
inlawrev-21198	1614	1	i	i	PRON
inlawrev-21198	1614	2	d.	d.	PROPN
inlawrev-21198	1614	3	319	319	NUM
inlawrev-21198	1614	4	.	.	PUNCT
inlawrev-21198	1615	1	i	i	PRON
inlawrev-21198	1615	2	d.	d.	PROPN
inlawrev-21198	1615	3	320	320	NUM
inlawrev-21198	1615	4	.	.	PUNCT
inlawrev-21198	1616	1	i	i	PRON
inlawrev-21198	1616	2	d.	d.	PROPN
inlawrev-21198	1616	3	321	321	NUM
inlawrev-21198	1616	4	.	.	PUNCT
inlawrev-21198	1617	1	i	i	PRON
inlawrev-21198	1617	2	d.	d.	PROPN
inlawrev-21198	1617	3	322	322	NUM
inlawrev-21198	1617	4	.	.	PROPN
inlawrev-21198	1617	5	28	28	NUM
inlawrev-21198	1617	6	n.e.3d	n.e.3d	NUM
inlawrev-21198	1617	7	370	370	NUM
inlawrev-21198	1617	8	(	(	PUNCT
inlawrev-21198	1617	9	ind	ind	NOUN
inlawrev-21198	1617	10	.	.	PUNCT
inlawrev-21198	1618	1	t.c	t.c	PROPN
inlawrev-21198	1618	2	.	.	PROPN
inlawrev-21198	1618	3	2015	2015	NUM
inlawrev-21198	1618	4	)	)	PUNCT
inlawrev-21198	1618	5	.	.	PUNCT
inlawrev-21198	1619	1	323	323	NUM
inlawrev-21198	1619	2	.	.	PUNCT
inlawrev-21198	1620	1	i	i	PRON
inlawrev-21198	1620	2	d.	d.	PROPN
inlawrev-21198	1620	3	at	at	ADP
inlawrev-21198	1620	4	371	371	NUM
inlawrev-21198	1620	5	.	.	PUNCT
inlawrev-21198	1621	1	324	324	NUM
inlawrev-21198	1621	2	.	.	PUNCT
inlawrev-21198	1622	1	i	i	PRON
inlawrev-21198	1622	2	d.	d.	PROPN
inlawrev-21198	1622	3	at	at	ADP
inlawrev-21198	1622	4	371	371	NUM
inlawrev-21198	1622	5	-	-	SYM
inlawrev-21198	1622	6	72	72	NUM
inlawrev-21198	1622	7	.	.	PUNCT
inlawrev-21198	1623	1	325	325	NUM
inlawrev-21198	1623	2	.	.	PUNCT
inlawrev-21198	1624	1	i	i	PRON
inlawrev-21198	1624	2	d.	d.	PROPN
inlawrev-21198	1624	3	at	at	ADP
inlawrev-21198	1624	4	372	372	NUM
inlawrev-21198	1624	5	-	-	SYM
inlawrev-21198	1624	6	74	74	NUM
inlawrev-21198	1624	7	.	.	PUNCT
inlawrev-21198	1625	1	326	326	NUM
inlawrev-21198	1625	2	.	.	PUNCT
inlawrev-21198	1626	1	i	i	PRON
inlawrev-21198	1626	2	d.	d.	PROPN
inlawrev-21198	1626	3	1268	1268	NUM
inlawrev-21198	1626	4	indiana	indiana	PROPN
inlawrev-21198	1626	5	law	law	PROPN
inlawrev-21198	1626	6	review	review	NOUN
inlawrev-21198	1627	1	[	[	X
inlawrev-21198	1627	2	vol	vol	NOUN
inlawrev-21198	1627	3	.	.	PUNCT
inlawrev-21198	1628	1	49:1235	49:1235	NUM
inlawrev-21198	1628	2	ptaboa	ptaboa	NOUN
inlawrev-21198	1628	3	initiated	initiate	VERB
inlawrev-21198	1628	4	a	a	DET
inlawrev-21198	1628	5	tax	tax	NOUN
inlawrev-21198	1628	6	appeal	appeal	NOUN
inlawrev-21198	1628	7	.	.	PUNCT
inlawrev-21198	1629	1	327	327	NUM
inlawrev-21198	1629	2	on	on	ADP
inlawrev-21198	1629	3	appeal	appeal	NOUN
inlawrev-21198	1630	1	,	,	PUNCT
inlawrev-21198	1630	2	the	the	DET
inlawrev-21198	1630	3	assessor	assessor	NOUN
inlawrev-21198	1630	4	argued	argue	VERB
inlawrev-21198	1630	5	the	the	DET
inlawrev-21198	1630	6	ibtr	ibtr	VERB
inlawrev-21198	1630	7	’s	’s	PART
inlawrev-21198	1630	8	final	final	ADJ
inlawrev-21198	1630	9	determ	determ	NOUN
inlawrev-21198	1630	10	ination	ination	NOUN
inlawrev-21198	1630	11	was	be	AUX
inlawrev-21198	1630	12	not	not	PART
inlawrev-21198	1630	13	supported	support	VERB
inlawrev-21198	1630	14	by	by	ADP
inlawrev-21198	1630	15	the	the	DET
inlawrev-21198	1630	16	evidence	evidence	NOUN
inlawrev-21198	1630	17	for	for	ADP
inlawrev-21198	1630	18	two	two	NUM
inlawrev-21198	1630	19	reasons	reason	NOUN
inlawrev-21198	1630	20	.	.	PUNCT
inlawrev-21198	1631	1	first	first	ADV
inlawrev-21198	1631	2	,	,	PUNCT
inlawrev-21198	1631	3	the	the	DET
inlawrev-21198	1631	4	assessor	assessor	NOUN
inlawrev-21198	1631	5	claimed	claim	VERB
inlawrev-21198	1631	6	the328	the328	PROPN
inlawrev-21198	1631	7	record	record	NOUN
inlawrev-21198	1631	8	of	of	ADP
inlawrev-21198	1631	9	evidence	evidence	NOUN
inlawrev-21198	1631	10	showed	show	VERB
inlawrev-21198	1631	11	no	no	DET
inlawrev-21198	1631	12	evidence	evidence	NOUN
inlawrev-21198	1631	13	which	which	PRON
inlawrev-21198	1631	14	established	establish	VERB
inlawrev-21198	1631	15	who	who	PRON
inlawrev-21198	1631	16	owned	own	VERB
inlawrev-21198	1631	17	,	,	PUNCT
inlawrev-21198	1631	18	occupied	occupy	VERB
inlawrev-21198	1631	19	,	,	PUNCT
inlawrev-21198	1631	20	and	and	CCONJ
inlawrev-21198	1631	21	used	use	VERB
inlawrev-21198	1631	22	the	the	DET
inlawrev-21198	1631	23	property	property	NOUN
inlawrev-21198	1631	24	.	.	PUNCT
inlawrev-21198	1632	1	second	second	ADJ
inlawrev-21198	1632	2	,	,	PUNCT
inlawrev-21198	1632	3	the	the	DET
inlawrev-21198	1632	4	assessor	assessor	NOUN
inlawrev-21198	1632	5	claimed	claim	VERB
inlawrev-21198	1632	6	the	the	DET
inlawrev-21198	1632	7	evidence	evidence	NOUN
inlawrev-21198	1632	8	contradicted329	contradicted329	PROPN
inlawrev-21198	1632	9	the	the	DET
inlawrev-21198	1632	10	ibtr	ibtr	PROPN
inlawrev-21198	1632	11	’s	’s	PART
inlawrev-21198	1632	12	finding.330	finding.330	NOUN
inlawrev-21198	1632	13	however	however	ADV
inlawrev-21198	1632	14	,	,	PUNCT
inlawrev-21198	1632	15	these	these	DET
inlawrev-21198	1632	16	two	two	NUM
inlawrev-21198	1632	17	arguments	argument	NOUN
inlawrev-21198	1632	18	failed	fail	VERB
inlawrev-21198	1632	19	before	before	ADP
inlawrev-21198	1632	20	the	the	DET
inlawrev-21198	1632	21	tax	tax	NOUN
inlawrev-21198	1632	22	court	court	NOUN
inlawrev-21198	1632	23	.	.	PUNCT
inlawrev-21198	1633	1	first	first	ADV
inlawrev-21198	1633	2	,	,	PUNCT
inlawrev-21198	1633	3	the	the	DET
inlawrev-21198	1633	4	tax331	tax331	PROPN
inlawrev-21198	1633	5	court	court	NOUN
inlawrev-21198	1633	6	stated	state	VERB
inlawrev-21198	1633	7	it	it	PRON
inlawrev-21198	1633	8	could	could	AUX
inlawrev-21198	1633	9	not	not	PART
inlawrev-21198	1633	10	reweigh	reweigh	VERB
inlawrev-21198	1633	11	evidence	evidence	NOUN
inlawrev-21198	1633	12	nor	nor	CCONJ
inlawrev-21198	1633	13	judge	judge	VERB
inlawrev-21198	1633	14	the	the	DET
inlawrev-21198	1633	15	credibility	credibility	NOUN
inlawrev-21198	1633	16	of	of	ADP
inlawrev-21198	1633	17	witnesses	witness	NOUN
inlawrev-21198	1633	18	.	.	PUNCT
inlawrev-21198	1634	1	second	second	ADJ
inlawrev-21198	1634	2	,	,	PUNCT
inlawrev-21198	1634	3	the	the	DET
inlawrev-21198	1634	4	tax	tax	NOUN
inlawrev-21198	1634	5	court	court	NOUN
inlawrev-21198	1634	6	stated	state	VERB
inlawrev-21198	1634	7	the	the	DET
inlawrev-21198	1634	8	tax	tax	NOUN
inlawrev-21198	1634	9	court	court	NOUN
inlawrev-21198	1634	10	had	have	AUX
inlawrev-21198	1634	11	seen	see	VERB
inlawrev-21198	1634	12	enough332	enough332	PROPN
inlawrev-21198	1634	13	evidence	evidence	NOUN
inlawrev-21198	1634	14	in	in	ADP
inlawrev-21198	1634	15	the	the	DET
inlawrev-21198	1634	16	record	record	NOUN
inlawrev-21198	1634	17	of	of	ADP
inlawrev-21198	1634	18	evidence	evidence	NOUN
inlawrev-21198	1634	19	that	that	PRON
inlawrev-21198	1634	20	would	would	AUX
inlawrev-21198	1634	21	lead	lead	VERB
inlawrev-21198	1634	22	a	a	DET
inlawrev-21198	1634	23	reasonable	reasonable	ADJ
inlawrev-21198	1634	24	mind	mind	NOUN
inlawrev-21198	1634	25	to	to	PART
inlawrev-21198	1634	26	conclude	conclude	VERB
inlawrev-21198	1634	27	kc	kc	PROPN
inlawrev-21198	1634	28	propco	propco	PROPN
inlawrev-21198	1634	29	owned	own	VERB
inlawrev-21198	1634	30	the	the	DET
inlawrev-21198	1634	31	subject	subject	NOUN
inlawrev-21198	1634	32	property	property	NOUN
inlawrev-21198	1634	33	and	and	CCONJ
inlawrev-21198	1634	34	that	that	SCONJ
inlawrev-21198	1634	35	kindercare	kindercare	PROPN
inlawrev-21198	1634	36	learning	learning	PROPN
inlawrev-21198	1634	37	centers	center	NOUN
inlawrev-21198	1634	38	occupied	occupy	VERB
inlawrev-21198	1634	39	and	and	CCONJ
inlawrev-21198	1634	40	used	use	VERB
inlawrev-21198	1634	41	it	it	PRON
inlawrev-21198	1634	42	.	.	PUNCT
inlawrev-21198	1635	1	thus	thus	ADV
inlawrev-21198	1635	2	,	,	PUNCT
inlawrev-21198	1635	3	the	the	DET
inlawrev-21198	1635	4	ibtr	ibtr	VERB
inlawrev-21198	1635	5	’s	’s	PART
inlawrev-21198	1635	6	final	final	ADJ
inlawrev-21198	1635	7	determination	determination	NOUN
inlawrev-21198	1635	8	was	be	AUX
inlawrev-21198	1635	9	not	not	PART
inlawrev-21198	1635	10	reversed	reverse	VERB
inlawrev-21198	1635	11	on333	on333	NOUN
inlawrev-21198	1635	12	this	this	DET
inlawrev-21198	1635	13	basis.334	basis.334	NOUN
inlawrev-21198	1635	14	additionally	additionally	ADV
inlawrev-21198	1635	15	,	,	PUNCT
inlawrev-21198	1635	16	the	the	DET
inlawrev-21198	1635	17	assessor	assessor	NOUN
inlawrev-21198	1635	18	argued	argue	VERB
inlawrev-21198	1635	19	the	the	DET
inlawrev-21198	1635	20	ibtr	ibtr	NOUN
inlawrev-21198	1635	21	’s	’s	PART
inlawrev-21198	1635	22	finding	finding	NOUN
inlawrev-21198	1635	23	was	be	AUX
inlawrev-21198	1635	24	not	not	PART
inlawrev-21198	1635	25	supported	support	VERB
inlawrev-21198	1635	26	by	by	ADP
inlawrev-21198	1635	27	evidence	evidence	NOUN
inlawrev-21198	1635	28	.	.	PUNCT
inlawrev-21198	1636	1	this	this	DET
inlawrev-21198	1636	2	argument	argument	NOUN
inlawrev-21198	1636	3	also	also	ADV
inlawrev-21198	1636	4	failed	fail	VERB
inlawrev-21198	1636	5	because	because	SCONJ
inlawrev-21198	1636	6	it	it	PRON
inlawrev-21198	1636	7	essentially	essentially	ADV
inlawrev-21198	1636	8	requested	request	VERB
inlawrev-21198	1636	9	the	the	DET
inlawrev-21198	1636	10	tax335	tax335	PROPN
inlawrev-21198	1636	11	court	court	NOUN
inlawrev-21198	1636	12	to	to	PART
inlawrev-21198	1636	13	reweigh	reweigh	VERB
inlawrev-21198	1636	14	the	the	DET
inlawrev-21198	1636	15	evidence	evidence	NOUN
inlawrev-21198	1636	16	that	that	PRON
inlawrev-21198	1636	17	was	be	AUX
inlawrev-21198	1636	18	presented	present	VERB
inlawrev-21198	1636	19	to	to	ADP
inlawrev-21198	1636	20	the	the	DET
inlawrev-21198	1636	21	ibtr	ibtr	ADJ
inlawrev-21198	1636	22	and	and	CCONJ
inlawrev-21198	1636	23	it	it	PRON
inlawrev-21198	1636	24	was	be	AUX
inlawrev-21198	1636	25	clear	clear	ADJ
inlawrev-21198	1636	26	to	to	ADP
inlawrev-21198	1636	27	the	the	DET
inlawrev-21198	1636	28	tax	tax	NOUN
inlawrev-21198	1636	29	court	court	NOUN
inlawrev-21198	1636	30	that	that	PRON
inlawrev-21198	1636	31	the	the	DET
inlawrev-21198	1636	32	a	a	DET
inlawrev-21198	1636	33	ssessor	ssessor	NOUN
inlawrev-21198	1636	34	simply	simply	ADV
inlawrev-21198	1636	35	disagreed	disagree	VERB
inlawrev-21198	1636	36	with	with	ADP
inlawrev-21198	1636	37	the	the	DET
inlawrev-21198	1636	38	ib	ib	NOUN
inlawrev-21198	1636	39	tr	tr	VERB
inlawrev-21198	1636	40	on	on	ADP
inlawrev-21198	1636	41	the	the	DET
inlawrev-21198	1636	42	weight	weight	NOUN
inlawrev-21198	1636	43	of	of	ADP
inlawrev-21198	1636	44	the	the	DET
inlawrev-21198	1636	45	evidence	evidence	NOUN
inlawrev-21198	1636	46	.	.	PUNCT
inlawrev-21198	1637	1	336	336	NUM
inlawrev-21198	1637	2	finally	finally	ADV
inlawrev-21198	1637	3	,	,	PUNCT
inlawrev-21198	1637	4	the	the	DET
inlawrev-21198	1637	5	assessor	assessor	NOUN
inlawrev-21198	1637	6	argued	argue	VERB
inlawrev-21198	1637	7	the	the	DET
inlawrev-21198	1637	8	ibtr	ibtr	VERB
inlawrev-21198	1637	9	’s	’s	PART
inlawrev-21198	1637	10	final	final	ADJ
inlawrev-21198	1637	11	determination	determination	NOUN
inlawrev-21198	1637	12	was	be	AUX
inlawrev-21198	1637	13	arbitrary	arbitrary	ADJ
inlawrev-21198	1637	14	and	and	CCONJ
inlawrev-21198	1637	15	capricious	capricious	ADJ
inlawrev-21198	1637	16	because	because	SCONJ
inlawrev-21198	1637	17	all	all	DET
inlawrev-21198	1637	18	2.607	2.607	NUM
inlawrev-21198	1637	19	acres	acre	NOUN
inlawrev-21198	1637	20	of	of	ADP
inlawrev-21198	1637	21	kc	kc	PROPN
inlawrev-21198	1637	22	propco	propco	PROPN
inlawrev-21198	1637	23	’s	’s	PART
inlawrev-21198	1637	24	land	land	NOUN
inlawrev-21198	1637	25	was	be	AUX
inlawrev-21198	1637	26	given	give	VERB
inlawrev-21198	1637	27	the	the	DET
inlawrev-21198	1637	28	exemption	exemption	NOUN
inlawrev-21198	1637	29	.	.	PUNCT
inlawrev-21198	1638	1	however	however	ADV
inlawrev-21198	1638	2	,	,	PUNCT
inlawrev-21198	1638	3	the	the	DET
inlawrev-21198	1638	4	tax	tax	NOUN
inlawrev-21198	1638	5	court	court	NOUN
inlawrev-21198	1638	6	stated	state	VERB
inlawrev-21198	1638	7	the	the	DET
inlawrev-21198	1638	8	entire	entire	ADJ
inlawrev-21198	1638	9	parcel	parcel	NOUN
inlawrev-21198	1638	10	was	be	AUX
inlawrev-21198	1638	11	exempt	exempt	ADJ
inlawrev-21198	1638	12	,	,	PUNCT
inlawrev-21198	1638	13	not337	not337	ADV
inlawrev-21198	1638	14	just	just	ADV
inlawrev-21198	1638	15	the	the	DET
inlawrev-21198	1638	16	land	land	NOUN
inlawrev-21198	1638	17	attributable	attributable	ADJ
inlawrev-21198	1638	18	to	to	ADP
inlawrev-21198	1638	19	the	the	DET
inlawrev-21198	1638	20	building	building	NOUN
inlawrev-21198	1638	21	’s	’s	PART
inlawrev-21198	1638	22	footprint	footprint	NOUN
inlawrev-21198	1638	23	.	.	PUNCT
inlawrev-21198	1639	1	therefore	therefore	ADV
inlawrev-21198	1639	2	,	,	PUNCT
inlawrev-21198	1639	3	the	the	DET
inlawrev-21198	1639	4	tax	tax	NOUN
inlawrev-21198	1639	5	court338	court338	PROPN
inlawrev-21198	1639	6	did	do	AUX
inlawrev-21198	1639	7	not	not	PART
inlawrev-21198	1639	8	reverse	reverse	VERB
inlawrev-21198	1639	9	the	the	DET
inlawrev-21198	1639	10	ibtr	ibtr	NOUN
inlawrev-21198	1639	11	on	on	ADP
inlawrev-21198	1639	12	this	this	DET
inlawrev-21198	1639	13	basis	basis	NOUN
inlawrev-21198	1639	14	either.339	either.339	NOUN
inlawrev-21198	1639	15	14	14	NUM
inlawrev-21198	1639	16	.	.	PUNCT
inlawrev-21198	1640	1	property	property	NOUN
inlawrev-21198	1640	2	developm	developm	NOUN
inlawrev-21198	1640	3	ent	ent	NOUN
inlawrev-21198	1640	4	company	company	NOUN
inlawrev-21198	1640	5	four	four	NUM
inlawrev-21198	1640	6	,	,	PUNCT
inlawrev-21198	1640	7	llc	llc	PROPN
inlawrev-21198	1640	8	v.	v.	PROPN
inlawrev-21198	1640	9	grant	grant	PROPN
inlawrev-21198	1640	10	county	county	PROPN
inlawrev-21198	1640	11	assessor	assessor	NOUN
inlawrev-21198	1640	12	.	.	PUNCT
inlawrev-21198	1641	1	—	—	PUNCT
inlawrev-21198	1641	2	in	in	ADP
inlawrev-21198	1641	3	2003	2003	NUM
inlawrev-21198	1641	4	,	,	PUNCT
inlawrev-21198	1641	5	property	property	NOUN
inlawrev-21198	1641	6	development	development	NOUN
inlawrev-21198	1641	7	company	company	PROPN
inlawrev-21198	1641	8	four	four	NUM
inlawrev-21198	1641	9	,	,	PUNCT
inlawrev-21198	1641	10	llc	llc	PROPN
inlawrev-21198	1641	11	purchased,340	purchased,340	PROPN
inlawrev-21198	1641	12	in	in	ADP
inlawrev-21198	1641	13	grant	grant	PROPN
inlawrev-21198	1641	14	county	county	PROPN
inlawrev-21198	1641	15	,	,	PUNCT
inlawrev-21198	1641	16	indiana	indiana	PROPN
inlawrev-21198	1641	17	purchased	purchase	VERB
inlawrev-21198	1641	18	a	a	DET
inlawrev-21198	1641	19	parcel	parcel	NOUN
inlawrev-21198	1641	20	of	of	ADP
inlawrev-21198	1641	21	land	land	NOUN
inlawrev-21198	1641	22	in	in	ADP
inlawrev-21198	1641	23	the	the	DET
inlawrev-21198	1641	24	hickory	hickory	PROPN
inlawrev-21198	1641	25	hills	hill	NOUN
inlawrev-21198	1641	26	subdivision	subdivision	NOUN
inlawrev-21198	1641	27	,	,	PUNCT
inlawrev-21198	1641	28	m	m	NOUN
inlawrev-21198	1641	29	arion	arion	NOUN
inlawrev-21198	1641	30	,	,	PUNCT
inlawrev-21198	1641	31	indiana	indiana	PROPN
inlawrev-21198	1641	32	(	(	PUNCT
inlawrev-21198	1641	33	“	"	PUNCT
inlawrev-21198	1641	34	the	the	DET
inlawrev-21198	1641	35	eastway	eastway	NOUN
inlawrev-21198	1641	36	d	d	X
inlawrev-21198	1641	37	rive	rive	ADJ
inlawrev-21198	1641	38	property	property	NOUN
inlawrev-21198	1641	39	”	"	PUNCT
inlawrev-21198	1641	40	)	)	PUNCT
inlawrev-21198	1641	41	and	and	CCONJ
inlawrev-21198	1641	42	another	another	DET
inlawrev-21198	1641	43	parcel	parcel	NOUN
inlawrev-21198	1641	44	of	of	ADP
inlawrev-21198	1641	45	land	land	NOUN
inlawrev-21198	1641	46	in	in	ADP
inlawrev-21198	1641	47	the	the	DET
inlawrev-21198	1641	48	m	m	NOUN
inlawrev-21198	1641	49	eadows	eadow	VERB
inlawrev-21198	1641	50	east	east	NOUN
inlawrev-21198	1641	51	subdivision	subdivision	NOUN
inlawrev-21198	1641	52	,	,	PUNCT
inlawrev-21198	1641	53	m	m	NOUN
inlawrev-21198	1641	54	arion	arion	NOUN
inlawrev-21198	1641	55	,	,	PUNCT
inlawrev-21198	1641	56	indiana	indiana	PROPN
inlawrev-21198	1641	57	(	(	PUNCT
inlawrev-21198	1641	58	“	"	PUNCT
inlawrev-21198	1641	59	the	the	DET
inlawrev-21198	1641	60	aspen	aspen	PROPN
inlawrev-21198	1641	61	court	court	NOUN
inlawrev-21198	1641	62	property	property	NOUN
inlawrev-21198	1641	63	”	"	PUNCT
inlawrev-21198	1641	64	)	)	PUNCT
inlawrev-21198	1641	65	.	.	PUNCT
inlawrev-21198	1642	1	these	these	DET
inlawrev-21198	1642	2	two	two	NUM
inlawrev-21198	1642	3	properties	property	NOUN
inlawrev-21198	1642	4	are	be	AUX
inlawrev-21198	1642	5	the	the	DET
inlawrev-21198	1642	6	subject	subject	NOUN
inlawrev-21198	1642	7	of	of	ADP
inlawrev-21198	1642	8	this	this	DET
inlawrev-21198	1642	9	appeal	appeal	NOUN
inlawrev-21198	1642	10	.	.	PUNCT
inlawrev-21198	1643	1	thereafter,341	thereafter,341	PROPN
inlawrev-21198	1643	2	342	342	NUM
inlawrev-21198	1643	3	327	327	NUM
inlawrev-21198	1643	4	.	.	PUNCT
inlawrev-21198	1644	1	i	i	PRON
inlawrev-21198	1644	2	d.	d.	PROPN
inlawrev-21198	1644	3	328	328	NUM
inlawrev-21198	1644	4	.	.	PUNCT
inlawrev-21198	1645	1	i	i	PRON
inlawrev-21198	1645	2	d.	d.	PROPN
inlawrev-21198	1645	3	at	at	ADP
inlawrev-21198	1645	4	375	375	NUM
inlawrev-21198	1645	5	-	-	SYM
inlawrev-21198	1645	6	77	77	NUM
inlawrev-21198	1645	7	.	.	PUNCT
inlawrev-21198	1645	8	329	329	NUM
inlawrev-21198	1645	9	.	.	PUNCT
inlawrev-21198	1646	1	i	i	PRON
inlawrev-21198	1646	2	d.	d.	PROPN
inlawrev-21198	1646	3	at	at	ADP
inlawrev-21198	1646	4	375	375	NUM
inlawrev-21198	1646	5	.	.	PUNCT
inlawrev-21198	1646	6	330	330	NUM
inlawrev-21198	1646	7	.	.	PUNCT
inlawrev-21198	1647	1	i	i	PRON
inlawrev-21198	1647	2	d.	d.	PROPN
inlawrev-21198	1647	3	at	at	ADP
inlawrev-21198	1647	4	376	376	NUM
inlawrev-21198	1647	5	-	-	SYM
inlawrev-21198	1647	6	77	77	NUM
inlawrev-21198	1647	7	.	.	PUNCT
inlawrev-21198	1648	1	331	331	NUM
inlawrev-21198	1648	2	.	.	PUNCT
inlawrev-21198	1649	1	i	i	PRON
inlawrev-21198	1649	2	d.	d.	PROPN
inlawrev-21198	1649	3	at	at	ADP
inlawrev-21198	1649	4	375	375	NUM
inlawrev-21198	1649	5	-	-	SYM
inlawrev-21198	1649	6	77	77	NUM
inlawrev-21198	1649	7	.	.	PUNCT
inlawrev-21198	1650	1	332	332	NUM
inlawrev-21198	1650	2	.	.	PUNCT
inlawrev-21198	1651	1	i	i	PRON
inlawrev-21198	1651	2	d.	d.	PROPN
inlawrev-21198	1651	3	at	at	ADP
inlawrev-21198	1651	4	376	376	NUM
inlawrev-21198	1651	5	.	.	PUNCT
inlawrev-21198	1652	1	333	333	NUM
inlawrev-21198	1652	2	.	.	PUNCT
inlawrev-21198	1653	1	i	i	PRON
inlawrev-21198	1653	2	d.	d.	PROPN
inlawrev-21198	1653	3	334	334	NUM
inlawrev-21198	1653	4	.	.	PUNCT
inlawrev-21198	1654	1	i	i	PRON
inlawrev-21198	1654	2	d.	d.	PROPN
inlawrev-21198	1654	3	335	335	NUM
inlawrev-21198	1654	4	.	.	PUNCT
inlawrev-21198	1655	1	i	i	PRON
inlawrev-21198	1655	2	d.	d.	PROPN
inlawrev-21198	1655	3	at	at	ADP
inlawrev-21198	1655	4	376	376	NUM
inlawrev-21198	1655	5	-	-	SYM
inlawrev-21198	1655	6	77	77	NUM
inlawrev-21198	1655	7	.	.	NOUN
inlawrev-21198	1655	8	336	336	NUM
inlawrev-21198	1655	9	.	.	PUNCT
inlawrev-21198	1656	1	i	i	PRON
inlawrev-21198	1656	2	d.	d.	PROPN
inlawrev-21198	1656	3	337	337	NUM
inlawrev-21198	1656	4	.	.	PUNCT
inlawrev-21198	1657	1	i	i	PRON
inlawrev-21198	1657	2	d.	d.	PROPN
inlawrev-21198	1657	3	at	at	ADP
inlawrev-21198	1657	4	377	377	NUM
inlawrev-21198	1657	5	-	-	SYM
inlawrev-21198	1657	6	78	78	NUM
inlawrev-21198	1657	7	.	.	PUNCT
inlawrev-21198	1657	8	338	338	NUM
inlawrev-21198	1657	9	.	.	PUNCT
inlawrev-21198	1658	1	i	i	PRON
inlawrev-21198	1658	2	d.	d.	PROPN
inlawrev-21198	1658	3	339	339	NUM
inlawrev-21198	1658	4	.	.	PUNCT
inlawrev-21198	1659	1	i	i	PRON
inlawrev-21198	1659	2	d.	d.	PROPN
inlawrev-21198	1659	3	340	340	NUM
inlawrev-21198	1659	4	.	.	PUNCT
inlawrev-21198	1659	5	31	31	NUM
inlawrev-21198	1659	6	n.e.3d	n.e.3d	NUM
inlawrev-21198	1659	7	1049	1049	NUM
inlawrev-21198	1659	8	(	(	PUNCT
inlawrev-21198	1659	9	ind	ind	NOUN
inlawrev-21198	1659	10	.	.	PUNCT
inlawrev-21198	1660	1	t.c	t.c	PROPN
inlawrev-21198	1660	2	.	.	PROPN
inlawrev-21198	1660	3	)	)	PUNCT
inlawrev-21198	1660	4	,	,	PUNCT
inlawrev-21198	1660	5	aff’d	aff’d	VERB
inlawrev-21198	1660	6	on	on	ADP
inlawrev-21198	1660	7	reh’g	reh’g	NOUN
inlawrev-21198	1660	8	,	,	PUNCT
inlawrev-21198	1660	9	42	42	NUM
inlawrev-21198	1660	10	n.e.3d	n.e.3d	NUM
inlawrev-21198	1660	11	182	182	NUM
inlawrev-21198	1660	12	(	(	PUNCT
inlawrev-21198	1660	13	ind	ind	NOUN
inlawrev-21198	1660	14	.	.	PUNCT
inlawrev-21198	1661	1	t.c	t.c	PROPN
inlawrev-21198	1661	2	.	.	PROPN
inlawrev-21198	1661	3	2015	2015	NUM
inlawrev-21198	1661	4	)	)	PUNCT
inlawrev-21198	1661	5	.	.	PUNCT
inlawrev-21198	1662	1	341	341	NUM
inlawrev-21198	1662	2	.	.	PUNCT
inlawrev-21198	1663	1	i	i	PRON
inlawrev-21198	1663	2	d.	d.	PROPN
inlawrev-21198	1663	3	at	at	ADP
inlawrev-21198	1663	4	1049	1049	NUM
inlawrev-21198	1663	5	-	-	SYM
inlawrev-21198	1663	6	50	50	NUM
inlawrev-21198	1663	7	.	.	PUNCT
inlawrev-21198	1663	8	342	342	NUM
inlawrev-21198	1663	9	.	.	PUNCT
inlawrev-21198	1664	1	i	i	PRON
inlawrev-21198	1664	2	d.	d.	PROPN
inlawrev-21198	1664	3	at	at	ADP
inlawrev-21198	1664	4	1050	1050	NUM
inlawrev-21198	1664	5	.	.	PUNCT
inlawrev-21198	1665	1	2016	2016	NUM
inlawrev-21198	1665	2	]	]	PUNCT
inlawrev-21198	1665	3	taxation	taxation	NOUN
inlawrev-21198	1665	4	1269	1269	NUM
inlawrev-21198	1665	5	the	the	DET
inlawrev-21198	1665	6	assessor	assessor	NOUN
inlawrev-21198	1665	7	assessed	assess	VERB
inlawrev-21198	1665	8	the	the	DET
inlawrev-21198	1665	9	eastway	eastway	NOUN
inlawrev-21198	1665	10	drive	drive	VERB
inlawrev-21198	1665	11	property	property	NOUN
inlawrev-21198	1665	12	for	for	ADP
inlawrev-21198	1665	13	the	the	DET
inlawrev-21198	1665	14	2004	2004	NUM
inlawrev-21198	1665	15	and	and	CCONJ
inlawrev-21198	1665	16	2005	2005	NUM
inlawrev-21198	1665	17	tax	tax	NOUN
inlawrev-21198	1665	18	years	year	NOUN
inlawrev-21198	1665	19	.	.	PUNCT
inlawrev-21198	1666	1	however	however	ADV
inlawrev-21198	1666	2	,	,	PUNCT
inlawrev-21198	1666	3	the	the	DET
inlawrev-21198	1666	4	grant	grant	PROPN
inlawrev-21198	1666	5	county	county	NOUN
inlawrev-21198	1666	6	treasurer	treasurer	NOUN
inlawrev-21198	1666	7	did	do	AUX
inlawrev-21198	1666	8	not	not	PART
inlawrev-21198	1666	9	attempt	attempt	VERB
inlawrev-21198	1666	10	to	to	PART
inlawrev-21198	1666	11	recover	recover	VERB
inlawrev-21198	1666	12	from343	from343	PROPN
inlawrev-21198	1666	13	property	property	NOUN
inlawrev-21198	1666	14	development	development	NOUN
inlawrev-21198	1666	15	the	the	DET
inlawrev-21198	1666	16	additional	additional	ADJ
inlawrev-21198	1666	17	tax	tax	NOUN
inlawrev-21198	1666	18	liabilities	liability	NOUN
inlawrev-21198	1666	19	,	,	PUNCT
inlawrev-21198	1666	20	penalties	penalty	NOUN
inlawrev-21198	1666	21	,	,	PUNCT
inlawrev-21198	1666	22	and	and	CCONJ
inlawrev-21198	1666	23	fees	fee	NOUN
inlawrev-21198	1666	24	arising	arise	VERB
inlawrev-21198	1666	25	from	from	ADP
inlawrev-21198	1666	26	the	the	DET
inlawrev-21198	1666	27	2004	2004	NUM
inlawrev-21198	1666	28	,	,	PUNCT
inlawrev-21198	1666	29	2005	2005	NUM
inlawrev-21198	1666	30	,	,	PUNCT
inlawrev-21198	1666	31	and	and	CCONJ
inlawrev-21198	1666	32	2006	2006	NUM
inlawrev-21198	1666	33	assessments	assessment	NOUN
inlawrev-21198	1666	34	of	of	ADP
inlawrev-21198	1666	35	the	the	DET
inlawrev-21198	1666	36	subject	subject	ADJ
inlawrev-21198	1666	37	properties	property	NOUN
inlawrev-21198	1666	38	.	.	PUNCT
inlawrev-21198	1667	1	property344	property344	PROPN
inlawrev-21198	1667	2	development	development	NOUN
inlawrev-21198	1667	3	subsequently	subsequently	ADV
inlawrev-21198	1667	4	appealed	appeal	VERB
inlawrev-21198	1667	5	the	the	DET
inlawrev-21198	1667	6	assessments	assessment	NOUN
inlawrev-21198	1667	7	,	,	PUNCT
inlawrev-21198	1667	8	first	first	ADV
inlawrev-21198	1667	9	to	to	ADP
inlawrev-21198	1667	10	the	the	DET
inlawrev-21198	1667	11	ptaboa	ptaboa	NOUN
inlawrev-21198	1667	12	and	and	CCONJ
inlawrev-21198	1667	13	then	then	ADV
inlawrev-21198	1667	14	to	to	ADP
inlawrev-21198	1667	15	the	the	DET
inlawrev-21198	1667	16	ibtr	ibtr	NOUN
inlawrev-21198	1667	17	.	.	PUNCT
inlawrev-21198	1668	1	however	however	ADV
inlawrev-21198	1668	2	,	,	PUNCT
inlawrev-21198	1668	3	the	the	DET
inlawrev-21198	1668	4	ibtr	ibtr	VERB
inlawrev-21198	1668	5	issued	issue	VERB
inlawrev-21198	1668	6	a	a	DET
inlawrev-21198	1668	7	final	final	ADJ
inlawrev-21198	1668	8	determination	determination	NOUN
inlawrev-21198	1668	9	upholding345	upholding345	PROPN
inlawrev-21198	1668	10	the	the	DET
inlawrev-21198	1668	11	assessments	assessment	NOUN
inlawrev-21198	1668	12	.	.	PUNCT
inlawrev-21198	1669	1	therefore	therefore	ADV
inlawrev-21198	1669	2	,	,	PUNCT
inlawrev-21198	1669	3	property	property	NOUN
inlawrev-21198	1669	4	development	development	NOUN
inlawrev-21198	1669	5	initiated	initiate	VERB
inlawrev-21198	1669	6	a	a	DET
inlawrev-21198	1669	7	tax	tax	NOUN
inlawrev-21198	1669	8	appeal.346	appeal.346	NOUN
inlawrev-21198	1669	9	347	347	NUM
inlawrev-21198	1669	10	on	on	ADP
inlawrev-21198	1669	11	appeal	appeal	NOUN
inlawrev-21198	1669	12	to	to	ADP
inlawrev-21198	1669	13	the	the	DET
inlawrev-21198	1669	14	tax	tax	NOUN
inlawrev-21198	1669	15	court	court	NOUN
inlawrev-21198	1669	16	,	,	PUNCT
inlawrev-21198	1669	17	property	property	NOUN
inlawrev-21198	1669	18	development	development	NOUN
inlawrev-21198	1669	19	sought	seek	VERB
inlawrev-21198	1669	20	to	to	PART
inlawrev-21198	1669	21	reverse	reverse	VERB
inlawrev-21198	1669	22	the	the	DET
inlawrev-21198	1669	23	final	final	ADJ
inlawrev-21198	1669	24	determination	determination	NOUN
inlawrev-21198	1669	25	of	of	ADP
inlawrev-21198	1669	26	the	the	DET
inlawrev-21198	1669	27	ibtr	ibtr	ADJ
inlawrev-21198	1669	28	for	for	ADP
inlawrev-21198	1669	29	two	two	NUM
inlawrev-21198	1669	30	main	main	ADJ
inlawrev-21198	1669	31	reasons	reason	NOUN
inlawrev-21198	1669	32	.	.	PUNCT
inlawrev-21198	1670	1	first	first	ADV
inlawrev-21198	1670	2	,	,	PUNCT
inlawrev-21198	1670	3	the	the	DET
inlawrev-21198	1670	4	property348	property348	PROPN
inlawrev-21198	1670	5	development	development	NOUN
inlawrev-21198	1670	6	claimed	claim	VERB
inlawrev-21198	1670	7	the	the	DET
inlawrev-21198	1670	8	ibtr	ibtr	VERB
inlawrev-21198	1670	9	misused	misuse	VERB
inlawrev-21198	1670	10	the	the	DET
inlawrev-21198	1670	11	law	law	NOUN
inlawrev-21198	1670	12	when	when	SCONJ
inlawrev-21198	1670	13	it	it	PRON
inlawrev-21198	1670	14	upheld	uphold	VERB
inlawrev-21198	1670	15	the	the	DET
inlawrev-21198	1670	16	assessments	assessment	NOUN
inlawrev-21198	1670	17	and	and	CCONJ
inlawrev-21198	1670	18	second	second	ADJ
inlawrev-21198	1670	19	,	,	PUNCT
inlawrev-21198	1670	20	property	property	NOUN
inlawrev-21198	1670	21	development	development	NOUN
inlawrev-21198	1670	22	asserted	assert	VERB
inlawrev-21198	1670	23	that	that	SCONJ
inlawrev-21198	1670	24	the	the	DET
inlawrev-21198	1670	25	ibtr	ibtr	NOUN
inlawrev-21198	1670	26	erred	err	VERB
inlawrev-21198	1670	27	in	in	ADP
inlawrev-21198	1670	28	concluding	conclude	VERB
inlawrev-21198	1670	29	that	that	SCONJ
inlawrev-21198	1670	30	property	property	NOUN
inlawrev-21198	1670	31	development	development	NOUN
inlawrev-21198	1670	32	received	receive	VERB
inlawrev-21198	1670	33	proper	proper	ADJ
inlawrev-21198	1670	34	notice	notice	NOUN
inlawrev-21198	1670	35	of	of	ADP
inlawrev-21198	1670	36	the	the	DET
inlawrev-21198	1670	37	assessments.349	assessments.349	NOUN
inlawrev-21198	1670	38	the	the	DET
inlawrev-21198	1670	39	facts	fact	NOUN
inlawrev-21198	1670	40	revealed	reveal	VERB
inlawrev-21198	1670	41	property	property	NOUN
inlawrev-21198	1670	42	d	d	PROPN
inlawrev-21198	1670	43	evelopment	evelopment	NOUN
inlawrev-21198	1670	44	constructed	construct	VERB
inlawrev-21198	1670	45	a	a	DET
inlawrev-21198	1670	46	home	home	NOUN
inlawrev-21198	1670	47	on	on	ADP
inlawrev-21198	1670	48	each	each	PRON
inlawrev-21198	1670	49	of	of	ADP
inlawrev-21198	1670	50	the	the	DET
inlawrev-21198	1670	51	subject	subject	ADJ
inlawrev-21198	1670	52	properties	property	NOUN
inlawrev-21198	1670	53	in	in	ADP
inlawrev-21198	1670	54	2003	2003	NUM
inlawrev-21198	1670	55	,	,	PUNCT
inlawrev-21198	1670	56	but	but	CCONJ
inlawrev-21198	1670	57	the	the	DET
inlawrev-21198	1670	58	assessor	assessor	NOUN
inlawrev-21198	1670	59	did	do	AUX
inlawrev-21198	1670	60	not	not	PART
inlawrev-21198	1670	61	assess	assess	VERB
inlawrev-21198	1670	62	the	the	DET
inlawrev-21198	1670	63	e	e	NOUN
inlawrev-21198	1670	64	astway	astway	AUX
inlawrev-21198	1670	65	drive	drive	VERB
inlawrev-21198	1670	66	property	property	NOUN
inlawrev-21198	1670	67	until	until	ADP
inlawrev-21198	1670	68	2006	2006	NUM
inlawrev-21198	1670	69	and	and	CCONJ
inlawrev-21198	1670	70	the	the	DET
inlawrev-21198	1670	71	aspen	aspen	PROPN
inlawrev-21198	1670	72	court	court	NOUN
inlawrev-21198	1670	73	property	property	NOUN
inlawrev-21198	1670	74	was	be	AUX
inlawrev-21198	1670	75	not	not	PART
inlawrev-21198	1670	76	assessed	assess	VERB
inlawrev-21198	1670	77	until	until	ADP
inlawrev-21198	1670	78	2007.350	2007.350	PROPN
inlawrev-21198	1670	79	therefore	therefore	ADV
inlawrev-21198	1670	80	,	,	PUNCT
inlawrev-21198	1670	81	the	the	DET
inlawrev-21198	1670	82	assessor	assessor	NOUN
inlawrev-21198	1670	83	applied	apply	VERB
inlawrev-21198	1670	84	each	each	DET
inlawrev-21198	1670	85	assessment	assessment	NOUN
inlawrev-21198	1670	86	retroactively	retroactively	ADV
inlawrev-21198	1670	87	.	.	PUNCT
inlawrev-21198	1671	1	consequently,351	consequently,351	VERB
inlawrev-21198	1671	2	property	property	NOUN
inlawrev-21198	1671	3	development	development	NOUN
inlawrev-21198	1671	4	argued	argue	VERB
inlawrev-21198	1671	5	this	this	DET
inlawrev-21198	1671	6	action	action	NOUN
inlawrev-21198	1671	7	was	be	AUX
inlawrev-21198	1671	8	precluded	preclude	VERB
inlawrev-21198	1671	9	,	,	PUNCT
inlawrev-21198	1671	10	but	but	CCONJ
inlawrev-21198	1671	11	the	the	DET
inlawrev-21198	1671	12	tax	tax	NOUN
inlawrev-21198	1671	13	court	court	NOUN
inlawrev-21198	1671	14	was	be	AUX
inlawrev-21198	1671	15	not	not	PART
inlawrev-21198	1671	16	persuaded	persuade	VERB
inlawrev-21198	1671	17	.	.	PUNCT
inlawrev-21198	1672	1	the	the	DET
inlawrev-21198	1672	2	tax	tax	NOUN
inlawrev-21198	1672	3	court	court	NOUN
inlawrev-21198	1672	4	reasoned	reason	VERB
inlawrev-21198	1672	5	that	that	SCONJ
inlawrev-21198	1672	6	doing	do	VERB
inlawrev-21198	1672	7	so	so	ADV
inlawrev-21198	1672	8	would	would	AUX
inlawrev-21198	1672	9	defeat	defeat	VERB
inlawrev-21198	1672	10	the	the	DET
inlawrev-21198	1672	11	purpose352	purpose352	PROPN
inlawrev-21198	1672	12	of	of	ADP
inlawrev-21198	1672	13	indiana	indiana	PROPN
inlawrev-21198	1672	14	code	code	PROPN
inlawrev-21198	1672	15	section	section	NOUN
inlawrev-21198	1672	16	6	6	NUM
inlawrev-21198	1672	17	-	-	SYM
inlawrev-21198	1672	18	1.1	1.1	NUM
inlawrev-21198	1672	19	-	-	PUNCT
inlawrev-21198	1672	20	9	9	NUM
inlawrev-21198	1672	21	-	-	SYM
inlawrev-21198	1672	22	4	4	NUM
inlawrev-21198	1672	23	.	.	PUNCT
inlawrev-21198	1672	24	accordingly	accordingly	ADV
inlawrev-21198	1672	25	,	,	PUNCT
inlawrev-21198	1672	26	property	property	NOUN
inlawrev-21198	1672	27	development	development	NOUN
inlawrev-21198	1672	28	did	do	AUX
inlawrev-21198	1672	29	not353	not353	PROPN
inlawrev-21198	1672	30	show	show	VERB
inlawrev-21198	1672	31	that	that	SCONJ
inlawrev-21198	1672	32	the	the	DET
inlawrev-21198	1672	33	ibtr	ibtr	NOUN
inlawrev-21198	1672	34	’s	’s	PART
inlawrev-21198	1672	35	acted	act	VERB
inlawrev-21198	1672	36	contrary	contrary	ADV
inlawrev-21198	1672	37	to	to	ADP
inlawrev-21198	1672	38	law	law	NOUN
inlawrev-21198	1672	39	.	.	PUNCT
inlawrev-21198	1673	1	354	354	NUM
inlawrev-21198	1673	2	also	also	ADV
inlawrev-21198	1673	3	,	,	PUNCT
inlawrev-21198	1673	4	property	property	NOUN
inlawrev-21198	1673	5	development	development	NOUN
inlawrev-21198	1673	6	contended	contend	VERB
inlawrev-21198	1673	7	the	the	DET
inlawrev-21198	1673	8	ibtr	ibtr	NOUN
inlawrev-21198	1673	9	erred	err	VERB
inlawrev-21198	1673	10	in	in	ADP
inlawrev-21198	1673	11	concluding	conclude	VERB
inlawrev-21198	1673	12	that	that	SCONJ
inlawrev-21198	1673	13	property	property	NOUN
inlawrev-21198	1673	14	development	development	NOUN
inlawrev-21198	1673	15	had	have	AUX
inlawrev-21198	1673	16	received	receive	VERB
inlawrev-21198	1673	17	sufficient	sufficient	ADJ
inlawrev-21198	1673	18	notice	notice	NOUN
inlawrev-21198	1673	19	for	for	ADP
inlawrev-21198	1673	20	the	the	DET
inlawrev-21198	1673	21	assessments.355	assessments.355	PROPN
inlawrev-21198	1673	22	however	however	ADV
inlawrev-21198	1673	23	,	,	PUNCT
inlawrev-21198	1673	24	the	the	DET
inlawrev-21198	1673	25	assessor	assessor	NOUN
inlawrev-21198	1673	26	offered	offer	VERB
inlawrev-21198	1673	27	two	two	NUM
inlawrev-21198	1673	28	reasons	reason	NOUN
inlawrev-21198	1673	29	why	why	SCONJ
inlawrev-21198	1673	30	notice	notice	NOUN
inlawrev-21198	1673	31	was	be	AUX
inlawrev-21198	1673	32	proper	proper	ADJ
inlawrev-21198	1673	33	.	.	PUNCT
inlawrev-21198	1674	1	first	first	ADV
inlawrev-21198	1674	2	,	,	PUNCT
inlawrev-21198	1674	3	the356	the356	PROPN
inlawrev-21198	1674	4	assessor	assessor	NOUN
inlawrev-21198	1674	5	stated	state	VERB
inlawrev-21198	1674	6	property	property	NOUN
inlawrev-21198	1674	7	development	development	NOUN
inlawrev-21198	1674	8	was	be	AUX
inlawrev-21198	1674	9	provided	provide	VERB
inlawrev-21198	1674	10	with	with	ADP
inlawrev-21198	1674	11	notice	notice	NOUN
inlawrev-21198	1674	12	of	of	ADP
inlawrev-21198	1674	13	the	the	DET
inlawrev-21198	1674	14	subject	subject	ADJ
inlawrev-21198	1674	15	properties	property	NOUN
inlawrev-21198	1674	16	’	'	PUNCT
inlawrev-21198	1674	17	assessments	assessment	NOUN
inlawrev-21198	1674	18	consistent	consistent	ADJ
inlawrev-21198	1674	19	with	with	ADP
inlawrev-21198	1674	20	indiana	indiana	PROPN
inlawrev-21198	1674	21	code	code	PROPN
inlawrev-21198	1674	22	section	section	NOUN
inlawrev-21198	1674	23	6	6	NUM
inlawrev-21198	1674	24	-	-	SYM
inlawrev-21198	1674	25	1.1	1.1	NUM
inlawrev-21198	1674	26	-	-	PUNCT
inlawrev-21198	1674	27	9	9	NUM
inlawrev-21198	1674	28	-	-	PUNCT
inlawrev-21198	1674	29	1.357	1.357	NUM
inlawrev-21198	1674	30	second	second	NOUN
inlawrev-21198	1674	31	,	,	PUNCT
inlawrev-21198	1674	32	the	the	DET
inlawrev-21198	1674	33	assessor	assessor	NOUN
inlawrev-21198	1674	34	stated	state	VERB
inlawrev-21198	1674	35	that	that	SCONJ
inlawrev-21198	1674	36	even	even	ADV
inlawrev-21198	1674	37	if	if	SCONJ
inlawrev-21198	1674	38	a	a	DET
inlawrev-21198	1674	39	mistake	mistake	NOUN
inlawrev-21198	1674	40	were	be	AUX
inlawrev-21198	1674	41	made	make	VERB
inlawrev-21198	1674	42	,	,	PUNCT
inlawrev-21198	1674	43	property	property	NOUN
inlawrev-21198	1674	44	development	development	NOUN
inlawrev-21198	1674	45	should	should	AUX
inlawrev-21198	1674	46	not	not	PART
inlawrev-21198	1674	47	benefit	benefit	VERB
inlawrev-21198	1674	48	from	from	ADP
inlawrev-21198	1674	49	that	that	DET
inlawrev-21198	1674	50	mistake.358	mistake.358	NOUN
inlawrev-21198	1674	51	however	however	ADV
inlawrev-21198	1674	52	,	,	PUNCT
inlawrev-21198	1674	53	the	the	DET
inlawrev-21198	1674	54	tax	tax	NOUN
inlawrev-21198	1674	55	court	court	NOUN
inlawrev-21198	1674	56	determined	determine	VERB
inlawrev-21198	1674	57	the	the	DET
inlawrev-21198	1674	58	notices	notice	NOUN
inlawrev-21198	1674	59	did	do	AUX
inlawrev-21198	1674	60	not	not	PART
inlawrev-21198	1674	61	comply	comply	VERB
inlawrev-21198	1674	62	with	with	ADP
inlawrev-21198	1674	63	indiana	indiana	PROPN
inlawrev-21198	1674	64	343	343	NUM
inlawrev-21198	1674	65	.	.	PUNCT
inlawrev-21198	1675	1	i	i	PRON
inlawrev-21198	1675	2	d.	d.	PROPN
inlawrev-21198	1675	3	344	344	NUM
inlawrev-21198	1675	4	.	.	PUNCT
inlawrev-21198	1676	1	i	i	PRON
inlawrev-21198	1676	2	d.	d.	PROPN
inlawrev-21198	1676	3	345	345	NUM
inlawrev-21198	1676	4	.	.	PUNCT
inlawrev-21198	1677	1	i	i	PRON
inlawrev-21198	1677	2	d.	d.	PROPN
inlawrev-21198	1677	3	346	346	NUM
inlawrev-21198	1677	4	.	.	PUNCT
inlawrev-21198	1678	1	i	i	PRON
inlawrev-21198	1678	2	d.	d.	PROPN
inlawrev-21198	1678	3	at	at	ADP
inlawrev-21198	1678	4	1050	1050	NUM
inlawrev-21198	1678	5	-	-	SYM
inlawrev-21198	1678	6	51	51	NUM
inlawrev-21198	1678	7	.	.	PUNCT
inlawrev-21198	1678	8	347	347	NUM
inlawrev-21198	1678	9	.	.	PUNCT
inlawrev-21198	1679	1	i	i	PRON
inlawrev-21198	1679	2	d.	d.	PROPN
inlawrev-21198	1679	3	at	at	ADP
inlawrev-21198	1679	4	1051	1051	NUM
inlawrev-21198	1679	5	.	.	PUNCT
inlawrev-21198	1680	1	348	348	NUM
inlawrev-21198	1680	2	.	.	PUNCT
inlawrev-21198	1681	1	i	i	PRON
inlawrev-21198	1681	2	d.	d.	PROPN
inlawrev-21198	1681	3	at	at	ADP
inlawrev-21198	1681	4	1051	1051	NUM
inlawrev-21198	1681	5	-	-	SYM
inlawrev-21198	1681	6	53	53	NUM
inlawrev-21198	1681	7	.	.	PUNCT
inlawrev-21198	1681	8	349	349	NUM
inlawrev-21198	1681	9	.	.	PUNCT
inlawrev-21198	1682	1	i	i	PRON
inlawrev-21198	1682	2	d.	d.	PROPN
inlawrev-21198	1682	3	350	350	NUM
inlawrev-21198	1682	4	.	.	PUNCT
inlawrev-21198	1683	1	i	i	PRON
inlawrev-21198	1683	2	d.	d.	PROPN
inlawrev-21198	1683	3	at	at	ADP
inlawrev-21198	1683	4	1052	1052	NUM
inlawrev-21198	1683	5	.	.	PUNCT
inlawrev-21198	1684	1	351	351	NUM
inlawrev-21198	1684	2	.	.	PUNCT
inlawrev-21198	1685	1	i	i	PRON
inlawrev-21198	1685	2	d.	d.	PROPN
inlawrev-21198	1685	3	(	(	PUNCT
inlawrev-21198	1685	4	citing	cite	VERB
inlawrev-21198	1685	5	ind	ind	NOUN
inlawrev-21198	1685	6	.	.	PUNCT
inlawrev-21198	1686	1	code	code	PROPN
inlawrev-21198	1686	2	§	§	PROPN
inlawrev-21198	1686	3	6	6	NUM
inlawrev-21198	1686	4	-	-	SYM
inlawrev-21198	1686	5	1.1	1.1	NUM
inlawrev-21198	1686	6	-	-	PUNCT
inlawrev-21198	1686	7	9	9	NUM
inlawrev-21198	1686	8	-	-	SYM
inlawrev-21198	1686	9	4	4	NUM
inlawrev-21198	1686	10	(	(	PUNCT
inlawrev-21198	1686	11	2014	2014	NUM
inlawrev-21198	1686	12	)	)	PUNCT
inlawrev-21198	1686	13	)	)	PUNCT
inlawrev-21198	1686	14	.	.	PUNCT
inlawrev-21198	1687	1	352	352	NUM
inlawrev-21198	1687	2	.	.	PUNCT
inlawrev-21198	1688	1	i	i	PRON
inlawrev-21198	1688	2	d.	d.	PROPN
inlawrev-21198	1688	3	353	353	NUM
inlawrev-21198	1688	4	.	.	PUNCT
inlawrev-21198	1689	1	i	i	PRON
inlawrev-21198	1689	2	d.	d.	PROPN
inlawrev-21198	1689	3	354	354	NUM
inlawrev-21198	1689	4	.	.	PUNCT
inlawrev-21198	1690	1	i	i	PRON
inlawrev-21198	1690	2	d.	d.	PROPN
inlawrev-21198	1690	3	at	at	ADP
inlawrev-21198	1690	4	1053	1053	NUM
inlawrev-21198	1690	5	.	.	PUNCT
inlawrev-21198	1691	1	355	355	NUM
inlawrev-21198	1691	2	.	.	PUNCT
inlawrev-21198	1692	1	i	i	PRON
inlawrev-21198	1692	2	d.	d.	PROPN
inlawrev-21198	1692	3	356	356	NUM
inlawrev-21198	1692	4	.	.	PUNCT
inlawrev-21198	1693	1	i	i	PRON
inlawrev-21198	1693	2	d.	d.	PROPN
inlawrev-21198	1693	3	357	357	NUM
inlawrev-21198	1693	4	.	.	PUNCT
inlawrev-21198	1694	1	i	i	PRON
inlawrev-21198	1694	2	d.	d.	PROPN
inlawrev-21198	1694	3	358	358	NUM
inlawrev-21198	1694	4	.	.	PUNCT
inlawrev-21198	1695	1	i	i	PRON
inlawrev-21198	1695	2	d.	d.	PROPN
inlawrev-21198	1695	3	at	at	ADP
inlawrev-21198	1695	4	1053	1053	NUM
inlawrev-21198	1695	5	-	-	SYM
inlawrev-21198	1695	6	54	54	NUM
inlawrev-21198	1695	7	.	.	PUNCT
inlawrev-21198	1695	8	1270	1270	NUM
inlawrev-21198	1695	9	indiana	indiana	PROPN
inlawrev-21198	1695	10	law	law	PROPN
inlawrev-21198	1695	11	review	review	NOUN
inlawrev-21198	1696	1	[	[	X
inlawrev-21198	1696	2	vol	vol	NOUN
inlawrev-21198	1696	3	.	.	PUNCT
inlawrev-21198	1697	1	49:1235	49:1235	NUM
inlawrev-21198	1697	2	code	code	NOUN
inlawrev-21198	1697	3	section	section	NOUN
inlawrev-21198	1697	4	6	6	NUM
inlawrev-21198	1697	5	-	-	SYM
inlawrev-21198	1697	6	1.1	1.1	NUM
inlawrev-21198	1697	7	-	-	PUNCT
inlawrev-21198	1697	8	15	15	NUM
inlawrev-21198	1697	9	-	-	SYM
inlawrev-21198	1697	10	1	1	NUM
inlawrev-21198	1697	11	.	.	PUNCT
inlawrev-21198	1698	1	instead	instead	ADV
inlawrev-21198	1698	2	,	,	PUNCT
inlawrev-21198	1698	3	they	they	PRON
inlawrev-21198	1698	4	only	only	ADV
inlawrev-21198	1698	5	contained	contain	VERB
inlawrev-21198	1698	6	a	a	DET
inlawrev-21198	1698	7	statement	statement	NOUN
inlawrev-21198	1698	8	regarding	regard	VERB
inlawrev-21198	1698	9	the359	the359	PROPN
inlawrev-21198	1698	10	imposition	imposition	NOUN
inlawrev-21198	1698	11	of	of	ADP
inlawrev-21198	1698	12	penalties	penalty	NOUN
inlawrev-21198	1698	13	.	.	PUNCT
inlawrev-21198	1699	1	because	because	SCONJ
inlawrev-21198	1699	2	notice	notice	NOUN
inlawrev-21198	1699	3	must	must	AUX
inlawrev-21198	1699	4	be	be	AUX
inlawrev-21198	1699	5	given	give	VERB
inlawrev-21198	1699	6	within	within	ADP
inlawrev-21198	1699	7	three	three	NUM
inlawrev-21198	1699	8	years	year	NOUN
inlawrev-21198	1699	9	of	of	ADP
inlawrev-21198	1699	10	the360	the360	PROPN
inlawrev-21198	1699	11	assessment	assessment	NOUN
inlawrev-21198	1699	12	date	date	NOUN
inlawrev-21198	1699	13	and	and	CCONJ
inlawrev-21198	1699	14	the	the	DET
inlawrev-21198	1699	15	record	record	NOUN
inlawrev-21198	1699	16	of	of	ADP
inlawrev-21198	1699	17	evidence	evidence	NOUN
inlawrev-21198	1699	18	showed	show	VERB
inlawrev-21198	1699	19	that	that	SCONJ
inlawrev-21198	1699	20	the	the	DET
inlawrev-21198	1699	21	tax	tax	NOUN
inlawrev-21198	1699	22	bills	bill	NOUN
inlawrev-21198	1699	23	were	be	AUX
inlawrev-21198	1699	24	not	not	PART
inlawrev-21198	1699	25	issued	issue	VERB
inlawrev-21198	1699	26	until	until	ADP
inlawrev-21198	1699	27	2010	2010	NUM
inlawrev-21198	1699	28	,	,	PUNCT
inlawrev-21198	1699	29	property	property	NOUN
inlawrev-21198	1699	30	development	development	NOUN
inlawrev-21198	1699	31	’s	’s	PART
inlawrev-21198	1699	32	tax	tax	NOUN
inlawrev-21198	1699	33	bills	bill	NOUN
inlawrev-21198	1699	34	did	do	AUX
inlawrev-21198	1699	35	not	not	PART
inlawrev-21198	1699	36	satisfy	satisfy	VERB
inlawrev-21198	1699	37	the	the	DET
inlawrev-21198	1699	38	notice	notice	NOUN
inlawrev-21198	1699	39	requirements.361	requirements.361	NOUN
inlawrev-21198	1699	40	in	in	ADP
inlawrev-21198	1699	41	conclusion	conclusion	NOUN
inlawrev-21198	1699	42	,	,	PUNCT
inlawrev-21198	1699	43	the	the	DET
inlawrev-21198	1699	44	tax	tax	NOUN
inlawrev-21198	1699	45	court	court	NOUN
inlawrev-21198	1699	46	held	hold	VERB
inlawrev-21198	1699	47	it	it	PRON
inlawrev-21198	1699	48	was	be	AUX
inlawrev-21198	1699	49	not	not	PART
inlawrev-21198	1699	50	error	error	NOUN
inlawrev-21198	1699	51	to	to	PART
inlawrev-21198	1699	52	assess	assess	VERB
inlawrev-21198	1699	53	properties	property	NOUN
inlawrev-21198	1699	54	retroactively	retroactively	ADV
inlawrev-21198	1699	55	under	under	ADP
inlawrev-21198	1699	56	indiana	indiana	PROPN
inlawrev-21198	1699	57	code	code	PROPN
inlawrev-21198	1699	58	section	section	NOUN
inlawrev-21198	1699	59	6	6	NUM
inlawrev-21198	1699	60	-	-	SYM
inlawrev-21198	1699	61	1.1	1.1	NUM
inlawrev-21198	1699	62	-	-	PUNCT
inlawrev-21198	1699	63	9	9	NUM
inlawrev-21198	1699	64	-	-	SYM
inlawrev-21198	1699	65	4	4	NUM
inlawrev-21198	1699	66	,	,	PUNCT
inlawrev-21198	1699	67	but	but	CCONJ
inlawrev-21198	1699	68	in	in	ADP
inlawrev-21198	1699	69	this	this	DET
inlawrev-21198	1699	70	case	case	NOUN
inlawrev-21198	1699	71	,	,	PUNCT
inlawrev-21198	1699	72	the	the	DET
inlawrev-21198	1699	73	taxpayer	taxpayer	NOUN
inlawrev-21198	1699	74	did	do	AUX
inlawrev-21198	1699	75	not	not	PART
inlawrev-21198	1699	76	receive	receive	VERB
inlawrev-21198	1699	77	adequate	adequate	ADJ
inlawrev-21198	1699	78	notice	notice	NOUN
inlawrev-21198	1699	79	of	of	ADP
inlawrev-21198	1699	80	the	the	DET
inlawrev-21198	1699	81	assessments	assessment	NOUN
inlawrev-21198	1699	82	under	under	ADP
inlawrev-21198	1699	83	indiana	indiana	PROPN
inlawrev-21198	1699	84	code	code	PROPN
inlawrev-21198	1699	85	section	section	NOUN
inlawrev-21198	1699	86	61.1	61.1	NUM
inlawrev-21198	1699	87	-	-	SYM
inlawrev-21198	1699	88	9	9	NUM
inlawrev-21198	1699	89	-	-	SYM
inlawrev-21198	1699	90	1	1	NUM
inlawrev-21198	1699	91	because	because	SCONJ
inlawrev-21198	1699	92	the	the	DET
inlawrev-21198	1699	93	forms	form	NOUN
inlawrev-21198	1699	94	did	do	AUX
inlawrev-21198	1699	95	not	not	PART
inlawrev-21198	1699	96	contain	contain	VERB
inlawrev-21198	1699	97	statements	statement	NOUN
inlawrev-21198	1699	98	regarding	regard	VERB
inlawrev-21198	1699	99	the	the	DET
inlawrev-21198	1699	100	taxpayer	taxpayer	NOUN
inlawrev-21198	1699	101	’s	’s	PART
inlawrev-21198	1699	102	rights	right	NOUN
inlawrev-21198	1699	103	to	to	ADP
inlawrev-21198	1699	104	a	a	DET
inlawrev-21198	1699	105	preliminary	preliminary	ADJ
inlawrev-21198	1699	106	conference	conference	NOUN
inlawrev-21198	1699	107	or	or	CCONJ
inlawrev-21198	1699	108	review.362	review.362	VERB
inlawrev-21198	1699	109	15	15	NUM
inlawrev-21198	1699	110	.	.	PUNCT
inlawrev-21198	1700	1	peters	peters	PROPN
inlawrev-21198	1700	2	v.	v.	ADP
inlawrev-21198	1700	3	garoffolo	garoffolo	PROPN
inlawrev-21198	1700	4	.	.	PUNCT
inlawrev-21198	1701	1	—	—	PUNCT
inlawrev-21198	1701	2	lee	lee	PROPN
inlawrev-21198	1701	3	and	and	CCONJ
inlawrev-21198	1701	4	sally	sally	PROPN
inlawrev-21198	1701	5	peters	peters	PROPN
inlawrev-21198	1701	6	own	own	VERB
inlawrev-21198	1701	7	the	the	DET
inlawrev-21198	1701	8	real	real	ADJ
inlawrev-21198	1701	9	property363	property363	PROPN
inlawrev-21198	1701	10	involved	involve	VERB
inlawrev-21198	1701	11	in	in	ADP
inlawrev-21198	1701	12	this	this	DET
inlawrev-21198	1701	13	case	case	NOUN
inlawrev-21198	1701	14	,	,	PUNCT
inlawrev-21198	1701	15	which	which	PRON
inlawrev-21198	1701	16	consisted	consist	VERB
inlawrev-21198	1701	17	of	of	ADP
inlawrev-21198	1701	18	an	an	DET
inlawrev-21198	1701	19	office	office	NOUN
inlawrev-21198	1701	20	building	building	NOUN
inlawrev-21198	1701	21	situated	situate	VERB
inlawrev-21198	1701	22	on	on	ADP
inlawrev-21198	1701	23	a	a	DET
inlawrev-21198	1701	24	0.16	0.16	NUM
inlawrev-21198	1701	25	acre	acre	NOUN
inlawrev-21198	1701	26	lot	lot	NOUN
inlawrev-21198	1701	27	in	in	ADP
inlawrev-21198	1701	28	boone	boone	PROPN
inlawrev-21198	1701	29	county	county	PROPN
inlawrev-21198	1701	30	,	,	PUNCT
inlawrev-21198	1701	31	indiana	indiana	PROPN
inlawrev-21198	1701	32	.	.	PUNCT
inlawrev-21198	1702	1	for	for	ADP
inlawrev-21198	1702	2	the	the	DET
inlawrev-21198	1702	3	2009	2009	NUM
inlawrev-21198	1702	4	tax	tax	NOUN
inlawrev-21198	1702	5	year	year	NOUN
inlawrev-21198	1702	6	,	,	PUNCT
inlawrev-21198	1702	7	the	the	DET
inlawrev-21198	1702	8	property	property	NOUN
inlawrev-21198	1702	9	was	be	AUX
inlawrev-21198	1702	10	assessed364	assessed364	PROPN
inlawrev-21198	1702	11	at	at	ADP
inlawrev-21198	1702	12	$	$	SYM
inlawrev-21198	1702	13	306,400	306,400	NUM
inlawrev-21198	1702	14	.	.	PUNCT
inlawrev-21198	1703	1	however	however	ADV
inlawrev-21198	1703	2	,	,	PUNCT
inlawrev-21198	1703	3	the	the	DET
inlawrev-21198	1703	4	assessment	assessment	NOUN
inlawrev-21198	1703	5	was	be	AUX
inlawrev-21198	1703	6	increased	increase	VERB
inlawrev-21198	1703	7	to	to	ADP
inlawrev-21198	1703	8	$	$	SYM
inlawrev-21198	1703	9	430,900	430,900	NUM
inlawrev-21198	1703	10	for	for	ADP
inlawrev-21198	1703	11	the	the	DET
inlawrev-21198	1703	12	2010365	2010365	NUM
inlawrev-21198	1703	13	tax	tax	NOUN
inlawrev-21198	1703	14	year	year	NOUN
inlawrev-21198	1703	15	.	.	PUNCT
inlawrev-21198	1704	1	thus	thus	ADV
inlawrev-21198	1704	2	,	,	PUNCT
inlawrev-21198	1704	3	the	the	DET
inlawrev-21198	1704	4	peters	peters	PROPN
inlawrev-21198	1704	5	challenged	challenge	VERB
inlawrev-21198	1704	6	the	the	DET
inlawrev-21198	1704	7	2010	2010	NUM
inlawrev-21198	1704	8	assessment	assessment	NOUN
inlawrev-21198	1704	9	with	with	ADP
inlawrev-21198	1704	10	the	the	DET
inlawrev-21198	1704	11	ptaboa,366	ptaboa,366	PROPN
inlawrev-21198	1704	12	which	which	PRON
inlawrev-21198	1704	13	resulted	result	VERB
inlawrev-21198	1704	14	in	in	ADP
inlawrev-21198	1704	15	a	a	DET
inlawrev-21198	1704	16	reduction	reduction	NOUN
inlawrev-21198	1704	17	to	to	ADP
inlawrev-21198	1704	18	a	a	DET
inlawrev-21198	1704	19	valuation	valuation	NOUN
inlawrev-21198	1704	20	of	of	ADP
inlawrev-21198	1704	21	$	$	SYM
inlawrev-21198	1704	22	420,000	420,000	NUM
inlawrev-21198	1704	23	.	.	PUNCT
inlawrev-21198	1705	1	the	the	DET
inlawrev-21198	1705	2	peters367	peters367	PROPN
inlawrev-21198	1705	3	subsequently	subsequently	ADV
inlawrev-21198	1705	4	filed	file	VERB
inlawrev-21198	1705	5	an	an	DET
inlawrev-21198	1705	6	appeal	appeal	NOUN
inlawrev-21198	1705	7	with	with	ADP
inlawrev-21198	1705	8	the	the	DET
inlawrev-21198	1705	9	ibtr	ibtr	NOUN
inlawrev-21198	1705	10	,	,	PUNCT
inlawrev-21198	1705	11	which	which	PRON
inlawrev-21198	1705	12	then	then	ADV
inlawrev-21198	1705	13	issued	issue	VERB
inlawrev-21198	1705	14	a	a	DET
inlawrev-21198	1705	15	final	final	ADJ
inlawrev-21198	1705	16	determination	determination	NOUN
inlawrev-21198	1705	17	stating	state	VERB
inlawrev-21198	1705	18	the	the	DET
inlawrev-21198	1705	19	peters	peters	PROPN
inlawrev-21198	1705	20	failed	fail	VERB
inlawrev-21198	1705	21	to	to	PART
inlawrev-21198	1705	22	meet	meet	VERB
inlawrev-21198	1705	23	their	their	PRON
inlawrev-21198	1705	24	burden	burden	NOUN
inlawrev-21198	1705	25	of	of	ADP
inlawrev-21198	1705	26	proving	prove	VERB
inlawrev-21198	1705	27	that	that	SCONJ
inlawrev-21198	1705	28	the	the	DET
inlawrev-21198	1705	29	2010	2010	NUM
inlawrev-21198	1705	30	assessment	assessment	NOUN
inlawrev-21198	1705	31	was	be	AUX
inlawrev-21198	1705	32	incorrect.368	incorrect.368	NOUN
inlawrev-21198	1705	33	thereafter	thereafter	ADV
inlawrev-21198	1705	34	,	,	PUNCT
inlawrev-21198	1705	35	the	the	DET
inlawrev-21198	1705	36	peters	peters	PROPN
inlawrev-21198	1705	37	filed	file	VERB
inlawrev-21198	1705	38	a	a	DET
inlawrev-21198	1705	39	tax	tax	NOUN
inlawrev-21198	1705	40	appeal	appeal	NOUN
inlawrev-21198	1705	41	,	,	PUNCT
inlawrev-21198	1705	42	which	which	PRON
inlawrev-21198	1705	43	presented	present	VERB
inlawrev-21198	1705	44	two	two	NUM
inlawrev-21198	1705	45	issues	issue	NOUN
inlawrev-21198	1705	46	.	.	PUNCT
inlawrev-21198	1706	1	first,369	first,369	PROPN
inlawrev-21198	1707	1	the	the	DET
inlawrev-21198	1707	2	petitioners	petitioner	NOUN
inlawrev-21198	1707	3	claimed	claim	VERB
inlawrev-21198	1707	4	the	the	DET
inlawrev-21198	1707	5	ibtr	ibtr	VERB
inlawrev-21198	1707	6	erred	err	VERB
inlawrev-21198	1707	7	as	as	ADP
inlawrev-21198	1707	8	to	to	ADP
inlawrev-21198	1707	9	who	who	PRON
inlawrev-21198	1707	10	bore	bear	VERB
inlawrev-21198	1707	11	the	the	DET
inlawrev-21198	1707	12	burden	burden	NOUN
inlawrev-21198	1707	13	of	of	ADP
inlawrev-21198	1707	14	proof	proof	NOUN
inlawrev-21198	1707	15	at	at	ADP
inlawrev-21198	1707	16	the	the	DET
inlawrev-21198	1707	17	ibtr	ibtr	ADJ
inlawrev-21198	1707	18	proceeding	proceeding	NOUN
inlawrev-21198	1707	19	.	.	PUNCT
inlawrev-21198	1708	1	second	second	ADV
inlawrev-21198	1708	2	,	,	PUNCT
inlawrev-21198	1708	3	the	the	DET
inlawrev-21198	1708	4	petitioners	petitioner	NOUN
inlawrev-21198	1708	5	claimed	claim	VERB
inlawrev-21198	1708	6	the	the	DET
inlawrev-21198	1708	7	ibtr	ibtr	VERB
inlawrev-21198	1708	8	erred	err	VERB
inlawrev-21198	1708	9	in370	in370	PRON
inlawrev-21198	1708	10	determining	determine	VERB
inlawrev-21198	1708	11	that	that	SCONJ
inlawrev-21198	1708	12	the	the	DET
inlawrev-21198	1708	13	evidence	evidence	NOUN
inlawrev-21198	1708	14	did	do	AUX
inlawrev-21198	1708	15	not	not	PART
inlawrev-21198	1708	16	establish	establish	VERB
inlawrev-21198	1708	17	that	that	SCONJ
inlawrev-21198	1708	18	the	the	DET
inlawrev-21198	1708	19	property	property	NOUN
inlawrev-21198	1708	20	was	be	AUX
inlawrev-21198	1708	21	overvalued	overvalue	VERB
inlawrev-21198	1708	22	.	.	PUNCT
inlawrev-21198	1709	1	371	371	NUM
inlawrev-21198	1709	2	however	however	ADV
inlawrev-21198	1709	3	,	,	PUNCT
inlawrev-21198	1709	4	the	the	DET
inlawrev-21198	1709	5	tax	tax	NOUN
inlawrev-21198	1709	6	court	court	NOUN
inlawrev-21198	1709	7	refused	refuse	VERB
inlawrev-21198	1709	8	to	to	PART
inlawrev-21198	1709	9	hold	hold	VERB
inlawrev-21198	1709	10	the	the	DET
inlawrev-21198	1709	11	ibtr	ibtr	VERB
inlawrev-21198	1709	12	erred	err	VERB
inlawrev-21198	1709	13	when	when	SCONJ
inlawrev-21198	1709	14	it	it	PRON
inlawrev-21198	1709	15	determined	determine	VERB
inlawrev-21198	1709	16	the	the	DET
inlawrev-21198	1709	17	evidence	evidence	NOUN
inlawrev-21198	1709	18	before	before	SCONJ
inlawrev-21198	1709	19	it	it	PRON
inlawrev-21198	1709	20	did	do	AUX
inlawrev-21198	1709	21	not	not	PART
inlawrev-21198	1709	22	establish	establish	VERB
inlawrev-21198	1709	23	the	the	DET
inlawrev-21198	1709	24	subject	subject	ADJ
inlawrev-21198	1709	25	property	property	NOUN
inlawrev-21198	1709	26	was	be	AUX
inlawrev-21198	1709	27	overvalued	overvalue	VERB
inlawrev-21198	1709	28	for	for	ADP
inlawrev-21198	1709	29	2010	2010	NUM
inlawrev-21198	1709	30	.	.	PUNCT
inlawrev-21198	1710	1	the	the	DET
inlawrev-21198	1710	2	assessor	assessor	NOUN
inlawrev-21198	1710	3	’s	’s	PART
inlawrev-21198	1710	4	explanation	explanation	NOUN
inlawrev-21198	1710	5	was	be	AUX
inlawrev-21198	1710	6	sufficient	sufficient	ADJ
inlawrev-21198	1710	7	to	to	PART
inlawrev-21198	1710	8	demonstrate	demonstrate	VERB
inlawrev-21198	1710	9	the	the	DET
inlawrev-21198	1710	10	increase	increase	NOUN
inlawrev-21198	1710	11	in372	in372	ADP
inlawrev-21198	1710	12	the	the	DET
inlawrev-21198	1710	13	assessment	assessment	NOUN
inlawrev-21198	1710	14	was	be	AUX
inlawrev-21198	1710	15	proper	proper	ADJ
inlawrev-21198	1710	16	and	and	CCONJ
inlawrev-21198	1710	17	,	,	PUNCT
inlawrev-21198	1710	18	as	as	ADP
inlawrev-21198	1710	19	a	a	DET
inlawrev-21198	1710	20	result	result	NOUN
inlawrev-21198	1710	21	,	,	PUNCT
inlawrev-21198	1710	22	the	the	DET
inlawrev-21198	1710	23	burden	burden	NOUN
inlawrev-21198	1710	24	of	of	ADP
inlawrev-21198	1710	25	production	production	NOUN
inlawrev-21198	1710	26	shifted	shift	VERB
inlawrev-21198	1710	27	from	from	ADP
inlawrev-21198	1710	28	the	the	DET
inlawrev-21198	1710	29	assessor	assessor	NOUN
inlawrev-21198	1710	30	to	to	ADP
inlawrev-21198	1710	31	the	the	DET
inlawrev-21198	1710	32	peters.373	peters.373	NOUN
inlawrev-21198	1710	33	359	359	NUM
inlawrev-21198	1710	34	.	.	PUNCT
inlawrev-21198	1711	1	i	i	PRON
inlawrev-21198	1711	2	d.	d.	PROPN
inlawrev-21198	1711	3	360	360	NUM
inlawrev-21198	1711	4	.	.	PUNCT
inlawrev-21198	1712	1	i	i	PRON
inlawrev-21198	1712	2	d.	d.	PROPN
inlawrev-21198	1712	3	361	361	NUM
inlawrev-21198	1712	4	.	.	PUNCT
inlawrev-21198	1713	1	i	i	PRON
inlawrev-21198	1713	2	d.	d.	PROPN
inlawrev-21198	1713	3	362	362	NUM
inlawrev-21198	1713	4	.	.	PUNCT
inlawrev-21198	1714	1	i	i	PRON
inlawrev-21198	1714	2	d.	d.	PROPN
inlawrev-21198	1714	3	363	363	NUM
inlawrev-21198	1714	4	.	.	PUNCT
inlawrev-21198	1714	5	32	32	NUM
inlawrev-21198	1714	6	n.e.3d	n.e.3d	ADP
inlawrev-21198	1714	7	847	847	NUM
inlawrev-21198	1714	8	(	(	PUNCT
inlawrev-21198	1714	9	ind	ind	NOUN
inlawrev-21198	1714	10	.	.	PUNCT
inlawrev-21198	1715	1	t.c	t.c	PROPN
inlawrev-21198	1715	2	.	.	PROPN
inlawrev-21198	1715	3	2015	2015	NUM
inlawrev-21198	1715	4	)	)	PUNCT
inlawrev-21198	1715	5	.	.	PUNCT
inlawrev-21198	1716	1	364	364	NUM
inlawrev-21198	1716	2	.	.	PUNCT
inlawrev-21198	1717	1	i	i	PRON
inlawrev-21198	1717	2	d.	d.	PROPN
inlawrev-21198	1717	3	at	at	ADP
inlawrev-21198	1717	4	848	848	NUM
inlawrev-21198	1717	5	.	.	PUNCT
inlawrev-21198	1718	1	365	365	NUM
inlawrev-21198	1718	2	.	.	PUNCT
inlawrev-21198	1719	1	i	i	PRON
inlawrev-21198	1719	2	d.	d.	PROPN
inlawrev-21198	1719	3	366	366	NUM
inlawrev-21198	1719	4	.	.	PUNCT
inlawrev-21198	1720	1	i	i	PRON
inlawrev-21198	1720	2	d.	d.	PROPN
inlawrev-21198	1720	3	367	367	NUM
inlawrev-21198	1720	4	.	.	PUNCT
inlawrev-21198	1721	1	i	i	PRON
inlawrev-21198	1721	2	d.	d.	PROPN
inlawrev-21198	1721	3	368	368	NUM
inlawrev-21198	1721	4	.	.	PUNCT
inlawrev-21198	1722	1	i	i	PRON
inlawrev-21198	1722	2	d.	d.	PROPN
inlawrev-21198	1722	3	at	at	ADP
inlawrev-21198	1722	4	849	849	NUM
inlawrev-21198	1722	5	.	.	PUNCT
inlawrev-21198	1722	6	369	369	NUM
inlawrev-21198	1722	7	.	.	PUNCT
inlawrev-21198	1723	1	i	i	PRON
inlawrev-21198	1723	2	d.	d.	PROPN
inlawrev-21198	1723	3	370	370	NUM
inlawrev-21198	1723	4	.	.	PUNCT
inlawrev-21198	1724	1	i	i	PRON
inlawrev-21198	1724	2	d.	d.	PROPN
inlawrev-21198	1724	3	371	371	NUM
inlawrev-21198	1724	4	.	.	PUNCT
inlawrev-21198	1725	1	i	i	PRON
inlawrev-21198	1725	2	d.	d.	PROPN
inlawrev-21198	1725	3	at	at	ADP
inlawrev-21198	1725	4	849	849	NUM
inlawrev-21198	1725	5	-	-	SYM
inlawrev-21198	1725	6	50	50	NUM
inlawrev-21198	1725	7	.	.	PUNCT
inlawrev-21198	1726	1	372	372	NUM
inlawrev-21198	1726	2	.	.	PUNCT
inlawrev-21198	1727	1	i	i	PRON
inlawrev-21198	1727	2	d.	d.	PROPN
inlawrev-21198	1727	3	373	373	NUM
inlawrev-21198	1727	4	.	.	PUNCT
inlawrev-21198	1728	1	i	i	PRON
inlawrev-21198	1728	2	d.	d.	PROPN
inlawrev-21198	1728	3	(	(	PUNCT
inlawrev-21198	1728	4	citing	cite	VERB
inlawrev-21198	1728	5	ind	ind	NOUN
inlawrev-21198	1728	6	.	.	PUNCT
inlawrev-21198	1729	1	code	code	PROPN
inlawrev-21198	1729	2	§	§	PROPN
inlawrev-21198	1729	3	6	6	NUM
inlawrev-21198	1729	4	-	-	SYM
inlawrev-21198	1729	5	1.1	1.1	NUM
inlawrev-21198	1729	6	-	-	PUNCT
inlawrev-21198	1729	7	15	15	NUM
inlawrev-21198	1729	8	-	-	SYM
inlawrev-21198	1729	9	17.2	17.2	NUM
inlawrev-21198	1729	10	(	(	PUNCT
inlawrev-21198	1729	11	2012	2012	NUM
inlawrev-21198	1729	12	)	)	PUNCT
inlawrev-21198	1729	13	(	(	PUNCT
inlawrev-21198	1729	14	amended	amend	VERB
inlawrev-21198	1729	15	2014	2014	NUM
inlawrev-21198	1729	16	)	)	PUNCT
inlawrev-21198	1729	17	)	)	PUNCT
inlawrev-21198	1729	18	.	.	PUNCT
inlawrev-21198	1730	1	2016	2016	NUM
inlawrev-21198	1730	2	]	]	PUNCT
inlawrev-21198	1730	3	taxation	taxation	NOUN
inlawrev-21198	1730	4	1271	1271	NUM
inlawrev-21198	1730	5	16	16	NUM
inlawrev-21198	1730	6	.	.	PUNCT
inlawrev-21198	1731	1	m	m	PROPN
inlawrev-21198	1731	2	arion	arion	PROPN
inlawrev-21198	1731	3	county	county	PROPN
inlawrev-21198	1731	4	auditor	auditor	NOUN
inlawrev-21198	1731	5	v.	v.	ADP
inlawrev-21198	1731	6	state	state	PROPN
inlawrev-21198	1731	7	.	.	PUNCT
inlawrev-21198	1732	1	—	—	PUNCT
inlawrev-21198	1732	2	grandville	grandville	PROPN
inlawrev-21198	1732	3	cooperative	cooperative	PROPN
inlawrev-21198	1732	4	,	,	PUNCT
inlawrev-21198	1732	5	inc	inc	PROPN
inlawrev-21198	1732	6	.	.	PROPN
inlawrev-21198	1732	7	owned374	owned374	PROPN
inlawrev-21198	1733	1	a	a	DET
inlawrev-21198	1733	2	cooperative	cooperative	ADJ
inlawrev-21198	1733	3	apartment	apartment	NOUN
inlawrev-21198	1733	4	complex	complex	NOUN
inlawrev-21198	1733	5	in	in	ADP
inlawrev-21198	1733	6	indianapolis	indianapolis	PROPN
inlawrev-21198	1733	7	,	,	PUNCT
inlawrev-21198	1733	8	indiana	indiana	PROPN
inlawrev-21198	1733	9	.	.	PUNCT
inlawrev-21198	1734	1	in	in	ADP
inlawrev-21198	1734	2	2012	2012	NUM
inlawrev-21198	1734	3	,	,	PUNCT
inlawrev-21198	1734	4	grandville375	grandville375	PROPN
inlawrev-21198	1734	5	filed	file	VERB
inlawrev-21198	1734	6	several	several	ADJ
inlawrev-21198	1734	7	petitions	petition	NOUN
inlawrev-21198	1734	8	for	for	ADP
inlawrev-21198	1734	9	correction	correction	NOUN
inlawrev-21198	1734	10	of	of	ADP
inlawrev-21198	1734	11	an	an	DET
inlawrev-21198	1734	12	error	error	NOUN
inlawrev-21198	1734	13	.	.	PUNCT
inlawrev-21198	1735	1	the	the	DET
inlawrev-21198	1735	2	m	m	PROPN
inlawrev-21198	1735	3	arion	arion	PROPN
inlawrev-21198	1735	4	county	county	PROPN
inlawrev-21198	1735	5	auditor376	auditor376	PROPN
inlawrev-21198	1735	6	referred	refer	VERB
inlawrev-21198	1735	7	grandville	grandville	PROPN
inlawrev-21198	1735	8	’s	’s	PART
inlawrev-21198	1735	9	forms	form	NOUN
inlawrev-21198	1735	10	to	to	ADP
inlawrev-21198	1735	11	the	the	DET
inlawrev-21198	1735	12	ptaboa	ptaboa	NOUN
inlawrev-21198	1735	13	for	for	ADP
inlawrev-21198	1735	14	resolution	resolution	NOUN
inlawrev-21198	1735	15	and	and	CCONJ
inlawrev-21198	1735	16	the	the	DET
inlawrev-21198	1735	17	ptaboa	ptaboa	NOUN
inlawrev-21198	1735	18	determined	determine	VERB
inlawrev-21198	1735	19	grandville	grandville	PROPN
inlawrev-21198	1735	20	’s	’s	PART
inlawrev-21198	1735	21	property	property	NOUN
inlawrev-21198	1735	22	did	do	AUX
inlawrev-21198	1735	23	qualify	qualify	VERB
inlawrev-21198	1735	24	as	as	ADP
inlawrev-21198	1735	25	a	a	DET
inlawrev-21198	1735	26	homestead	homestead	NOUN
inlawrev-21198	1735	27	,	,	PUNCT
inlawrev-21198	1735	28	reversing	reverse	VERB
inlawrev-21198	1735	29	the	the	DET
inlawrev-21198	1735	30	determination	determination	NOUN
inlawrev-21198	1735	31	of	of	ADP
inlawrev-21198	1735	32	the	the	DET
inlawrev-21198	1735	33	auditor	auditor	NOUN
inlawrev-21198	1735	34	.	.	PUNCT
inlawrev-21198	1736	1	the	the	DET
inlawrev-21198	1736	2	auditor	auditor	NOUN
inlawrev-21198	1736	3	appealed	appeal	VERB
inlawrev-21198	1736	4	the	the	DET
inlawrev-21198	1736	5	ptaboa	ptaboa	NOUN
inlawrev-21198	1736	6	’s	’s	PART
inlawrev-21198	1736	7	decision377	decision377	NOUN
inlawrev-21198	1736	8	to	to	ADP
inlawrev-21198	1736	9	the	the	DET
inlawrev-21198	1736	10	ibtr	ibtr	ADJ
inlawrev-21198	1736	11	and	and	CCONJ
inlawrev-21198	1736	12	thereafter	thereafter	ADV
inlawrev-21198	1736	13	,	,	PUNCT
inlawrev-21198	1736	14	the	the	DET
inlawrev-21198	1736	15	auditor	auditor	NOUN
inlawrev-21198	1736	16	and	and	CCONJ
inlawrev-21198	1736	17	grandville	grandville	PROPN
inlawrev-21198	1736	18	reached	reach	VERB
inlawrev-21198	1736	19	a	a	DET
inlawrev-21198	1736	20	settlement.378	settlement.378	NOUN
inlawrev-21198	1736	21	the	the	DET
inlawrev-21198	1736	22	auditor	auditor	NOUN
inlawrev-21198	1736	23	filed	file	VERB
inlawrev-21198	1736	24	a	a	DET
inlawrev-21198	1736	25	tax	tax	NOUN
inlawrev-21198	1736	26	appeal	appeal	NOUN
inlawrev-21198	1736	27	,	,	PUNCT
inlawrev-21198	1736	28	seeking	seek	VERB
inlawrev-21198	1736	29	a	a	DET
inlawrev-21198	1736	30	determination	determination	NOUN
inlawrev-21198	1736	31	as	as	ADP
inlawrev-21198	1736	32	to	to	ADP
inlawrev-21198	1736	33	whether	whether	SCONJ
inlawrev-21198	1736	34	an	an	DET
inlawrev-21198	1736	35	indiana	indiana	PROPN
inlawrev-21198	1736	36	tax	tax	PROPN
inlawrev-21198	1736	37	statute	statute	NOUN
inlawrev-21198	1736	38	was	be	AUX
inlawrev-21198	1736	39	unconstitutional	unconstitutional	ADJ
inlawrev-21198	1736	40	.	.	PUNCT
inlawrev-21198	1737	1	despite	despite	SCONJ
inlawrev-21198	1737	2	the	the	DET
inlawrev-21198	1737	3	lack	lack	NOUN
inlawrev-21198	1737	4	of	of	ADP
inlawrev-21198	1737	5	statutory	statutory	ADJ
inlawrev-21198	1737	6	standing,379	standing,379	PROPN
inlawrev-21198	1737	7	the	the	DET
inlawrev-21198	1737	8	auditor	auditor	NOUN
inlawrev-21198	1737	9	urged	urge	VERB
inlawrev-21198	1737	10	the	the	DET
inlawrev-21198	1737	11	tax	tax	NOUN
inlawrev-21198	1737	12	court	court	NOUN
inlawrev-21198	1737	13	not	not	PART
inlawrev-21198	1737	14	to	to	PART
inlawrev-21198	1737	15	dismiss	dismiss	VERB
inlawrev-21198	1737	16	the	the	DET
inlawrev-21198	1737	17	auditor	auditor	NOUN
inlawrev-21198	1737	18	’s	’s	PART
inlawrev-21198	1737	19	request	request	NOUN
inlawrev-21198	1737	20	for	for	ADP
inlawrev-21198	1737	21	the	the	DET
inlawrev-21198	1737	22	reason	reason	NOUN
inlawrev-21198	1737	23	that	that	PRON
inlawrev-21198	1737	24	the	the	DET
inlawrev-21198	1737	25	auditor	auditor	NOUN
inlawrev-21198	1737	26	had	have	VERB
inlawrev-21198	1737	27	“	"	PUNCT
inlawrev-21198	1737	28	traditional	traditional	ADJ
inlawrev-21198	1737	29	standing	standing	NOUN
inlawrev-21198	1737	30	”	"	PUNCT
inlawrev-21198	1737	31	in	in	ADP
inlawrev-21198	1737	32	that	that	SCONJ
inlawrev-21198	1737	33	the	the	DET
inlawrev-21198	1737	34	auditor	auditor	NOUN
inlawrev-21198	1737	35	had	have	AUX
inlawrev-21198	1737	36	been	be	AUX
inlawrev-21198	1737	37	“	"	PUNCT
inlawrev-21198	1737	38	aggrieved	aggrieve	VERB
inlawrev-21198	1737	39	.	.	PUNCT
inlawrev-21198	1737	40	”	"	PUNCT
inlawrev-21198	1738	1	380	380	NUM
inlawrev-21198	1738	2	in	in	ADP
inlawrev-21198	1738	3	response	response	NOUN
inlawrev-21198	1738	4	,	,	PUNCT
inlawrev-21198	1738	5	the	the	DET
inlawrev-21198	1738	6	tax	tax	NOUN
inlawrev-21198	1738	7	court	court	NOUN
inlawrev-21198	1738	8	stated	state	VERB
inlawrev-21198	1738	9	it	it	PRON
inlawrev-21198	1738	10	did	do	AUX
inlawrev-21198	1738	11	have	have	VERB
inlawrev-21198	1738	12	“	"	PUNCT
inlawrev-21198	1738	13	subject	subject	ADJ
inlawrev-21198	1738	14	matter	matter	NOUN
inlawrev-21198	1738	15	jurisdiction	jurisdiction	NOUN
inlawrev-21198	1738	16	”	"	PUNCT
inlawrev-21198	1738	17	over	over	ADP
inlawrev-21198	1738	18	the	the	DET
inlawrev-21198	1738	19	county	county	NOUN
inlawrev-21198	1738	20	auditor	auditor	NOUN
inlawrev-21198	1738	21	’s	’s	PART
inlawrev-21198	1738	22	appeal	appeal	NOUN
inlawrev-21198	1738	23	because	because	SCONJ
inlawrev-21198	1738	24	the	the	DET
inlawrev-21198	1738	25	appeal	appeal	NOUN
inlawrev-21198	1738	26	arose	arise	VERB
inlawrev-21198	1738	27	under	under	ADP
inlawrev-21198	1738	28	the	the	DET
inlawrev-21198	1738	29	tax	tax	NOUN
inlawrev-21198	1738	30	laws	law	NOUN
inlawrev-21198	1738	31	of	of	ADP
inlawrev-21198	1738	32	indiana	indiana	PROPN
inlawrev-21198	1738	33	.	.	PUNCT
inlawrev-21198	1739	1	however	however	ADV
inlawrev-21198	1739	2	,	,	PUNCT
inlawrev-21198	1739	3	the	the	DET
inlawrev-21198	1739	4	tax	tax	NOUN
inlawrev-21198	1739	5	court	court	NOUN
inlawrev-21198	1739	6	also	also	ADV
inlawrev-21198	1739	7	stated	state	VERB
inlawrev-21198	1739	8	the	the	DET
inlawrev-21198	1739	9	auditor	auditor	NOUN
inlawrev-21198	1739	10	did	do	AUX
inlawrev-21198	1739	11	not	not	PART
inlawrev-21198	1739	12	provide	provide	VERB
inlawrev-21198	1739	13	the381	the381	PROPN
inlawrev-21198	1739	14	tax	tax	NOUN
inlawrev-21198	1739	15	court	court	NOUN
inlawrev-21198	1739	16	with	with	ADP
inlawrev-21198	1739	17	any	any	DET
inlawrev-21198	1739	18	argument	argument	NOUN
inlawrev-21198	1739	19	as	as	ADP
inlawrev-21198	1739	20	to	to	ADP
inlawrev-21198	1739	21	how	how	SCONJ
inlawrev-21198	1739	22	the	the	DET
inlawrev-21198	1739	23	auditor	auditor	NOUN
inlawrev-21198	1739	24	’s	’s	PART
inlawrev-21198	1739	25	due	due	ADJ
inlawrev-21198	1739	26	process	process	NOUN
inlawrev-21198	1739	27	rights	right	NOUN
inlawrev-21198	1739	28	had	have	AUX
inlawrev-21198	1739	29	been	be	AUX
inlawrev-21198	1739	30	violated	violate	VERB
inlawrev-21198	1739	31	.	.	PUNCT
inlawrev-21198	1740	1	therefore	therefore	ADV
inlawrev-21198	1740	2	,	,	PUNCT
inlawrev-21198	1740	3	the	the	DET
inlawrev-21198	1740	4	tax	tax	NOUN
inlawrev-21198	1740	5	court	court	NOUN
inlawrev-21198	1740	6	determined	determine	VERB
inlawrev-21198	1740	7	the	the	DET
inlawrev-21198	1740	8	auditor	auditor	NOUN
inlawrev-21198	1740	9	lacked	lack	VERB
inlawrev-21198	1740	10	statutory382	statutory382	PROPN
inlawrev-21198	1740	11	standing	stand	VERB
inlawrev-21198	1740	12	to	to	PART
inlawrev-21198	1740	13	appeal	appeal	VERB
inlawrev-21198	1740	14	the	the	DET
inlawrev-21198	1740	15	issue	issue	NOUN
inlawrev-21198	1740	16	to	to	ADP
inlawrev-21198	1740	17	the	the	DET
inlawrev-21198	1740	18	tax	tax	NOUN
inlawrev-21198	1740	19	court	court	NOUN
inlawrev-21198	1740	20	because	because	SCONJ
inlawrev-21198	1740	21	indiana	indiana	PROPN
inlawrev-21198	1740	22	code	code	PROPN
inlawrev-21198	1740	23	section	section	NOUN
inlawrev-21198	1740	24	6	6	NUM
inlawrev-21198	1740	25	-	-	SYM
inlawrev-21198	1740	26	1.115	1.115	NUM
inlawrev-21198	1740	27	-	-	SYM
inlawrev-21198	1740	28	12	12	NUM
inlawrev-21198	1740	29	permitted	permit	VERB
inlawrev-21198	1740	30	only	only	ADV
inlawrev-21198	1740	31	taxpayers	taxpayer	NOUN
inlawrev-21198	1740	32	to	to	PART
inlawrev-21198	1740	33	appeal	appeal	VERB
inlawrev-21198	1740	34	to	to	ADP
inlawrev-21198	1740	35	the	the	DET
inlawrev-21198	1740	36	ibtr.383	ibtr.383	NOUN
inlawrev-21198	1740	37	17	17	NUM
inlawrev-21198	1740	38	.	.	PUNCT
inlawrev-21198	1741	1	m	m	PROPN
inlawrev-21198	1741	2	uir	uir	PROPN
inlawrev-21198	1741	3	w	w	PROPN
inlawrev-21198	1741	4	oods	oods	PROPN
inlawrev-21198	1741	5	,	,	PUNCT
inlawrev-21198	1741	6	inc	inc	PROPN
inlawrev-21198	1741	7	.	.	PROPN
inlawrev-21198	1742	1	v.	v.	ADP
inlawrev-21198	1742	2	o’connor	o’connor	ADV
inlawrev-21198	1742	3	.	.	PUNCT
inlawrev-21198	1743	1	—	—	PUNCT
inlawrev-21198	1743	2	m	m	VERB
inlawrev-21198	1743	3	uir	uir	VERB
inlawrev-21198	1743	4	w	w	PROPN
inlawrev-21198	1743	5	oods	oods	PROPN
inlawrev-21198	1743	6	,	,	PUNCT
inlawrev-21198	1743	7	inc	inc	PROPN
inlawrev-21198	1743	8	.	.	PROPN
inlawrev-21198	1743	9	filed	file	VERB
inlawrev-21198	1743	10	an	an	DET
inlawrev-21198	1743	11	appeal384	appeal384	PROPN
inlawrev-21198	1743	12	with	with	ADP
inlawrev-21198	1743	13	the	the	DET
inlawrev-21198	1743	14	ptaboa	ptaboa	NOUN
inlawrev-21198	1743	15	,	,	PUNCT
inlawrev-21198	1743	16	asserting	assert	VERB
inlawrev-21198	1743	17	its	its	PRON
inlawrev-21198	1743	18	property	property	NOUN
inlawrev-21198	1743	19	taxes	taxis	NOUN
inlawrev-21198	1743	20	,	,	PUNCT
inlawrev-21198	1743	21	arising	arise	VERB
inlawrev-21198	1743	22	from	from	ADP
inlawrev-21198	1743	23	the	the	DET
inlawrev-21198	1743	24	2004	2004	NUM
inlawrev-21198	1743	25	and	and	CCONJ
inlawrev-21198	1743	26	2005	2005	NUM
inlawrev-21198	1743	27	assessments	assessment	NOUN
inlawrev-21198	1743	28	,	,	PUNCT
inlawrev-21198	1743	29	were	be	AUX
inlawrev-21198	1743	30	illegal	illegal	ADJ
inlawrev-21198	1743	31	as	as	ADP
inlawrev-21198	1743	32	a	a	DET
inlawrev-21198	1743	33	matter	matter	NOUN
inlawrev-21198	1743	34	of	of	ADP
inlawrev-21198	1743	35	law	law	NOUN
inlawrev-21198	1743	36	.	.	PUNCT
inlawrev-21198	1744	1	after	after	SCONJ
inlawrev-21198	1744	2	the	the	DET
inlawrev-21198	1744	3	ptaboa	ptaboa	NOUN
inlawrev-21198	1744	4	denied	deny	VERB
inlawrev-21198	1744	5	m	m	PRON
inlawrev-21198	1744	6	uir385	uir385	PROPN
inlawrev-21198	1744	7	w	w	PROPN
inlawrev-21198	1744	8	oods	oods	PROPN
inlawrev-21198	1744	9	appeal	appeal	NOUN
inlawrev-21198	1744	10	,	,	PUNCT
inlawrev-21198	1744	11	m	m	VERB
inlawrev-21198	1744	12	uir	uir	PROPN
inlawrev-21198	1744	13	w	w	PROPN
inlawrev-21198	1744	14	oods	oods	PROPN
inlawrev-21198	1744	15	filed	file	VERB
inlawrev-21198	1744	16	two	two	NUM
inlawrev-21198	1744	17	petitions	petition	NOUN
inlawrev-21198	1744	18	with	with	ADP
inlawrev-21198	1744	19	the	the	DET
inlawrev-21198	1744	20	ibtr	ibtr	ADJ
inlawrev-21198	1744	21	.	.	PUNCT
inlawrev-21198	1745	1	however	however	ADV
inlawrev-21198	1745	2	,	,	PUNCT
inlawrev-21198	1745	3	the386	the386	PROPN
inlawrev-21198	1745	4	ibtr	ibtr	VERB
inlawrev-21198	1745	5	dismissed	dismiss	VERB
inlawrev-21198	1745	6	m	m	VERB
inlawrev-21198	1745	7	uir	uir	PROPN
inlawrev-21198	1745	8	w	w	PROPN
inlawrev-21198	1745	9	oods	oods	PROPN
inlawrev-21198	1745	10	’s	’s	PART
inlawrev-21198	1745	11	appeals	appeal	NOUN
inlawrev-21198	1745	12	,	,	PUNCT
inlawrev-21198	1745	13	stating	state	VERB
inlawrev-21198	1745	14	m	m	VERB
inlawrev-21198	1745	15	uir	uir	PROPN
inlawrev-21198	1745	16	w	w	PROPN
inlawrev-21198	1745	17	oods	ood	NOUN
inlawrev-21198	1745	18	’	'	PUNCT
inlawrev-21198	1745	19	alleged	allege	VERB
inlawrev-21198	1745	20	errors	error	NOUN
inlawrev-21198	1745	21	were	be	AUX
inlawrev-21198	1745	22	not	not	PART
inlawrev-21198	1745	23	correctable	correctable	ADJ
inlawrev-21198	1745	24	by	by	ADP
inlawrev-21198	1745	25	using	use	VERB
inlawrev-21198	1745	26	the	the	DET
inlawrev-21198	1745	27	form	form	NOUN
inlawrev-21198	1745	28	133	133	NUM
inlawrev-21198	1745	29	process	process	NOUN
inlawrev-21198	1745	30	.	.	PUNCT
inlawrev-21198	1746	1	thus	thus	ADV
inlawrev-21198	1746	2	,	,	PUNCT
inlawrev-21198	1746	3	m	m	PROPN
inlawrev-21198	1746	4	uir	uir	PROPN
inlawrev-21198	1746	5	w	w	PROPN
inlawrev-21198	1746	6	oods	ood	NOUN
inlawrev-21198	1746	7	initiated	initiate	VERB
inlawrev-21198	1746	8	a387	a387	PROPN
inlawrev-21198	1746	9	tax	tax	NOUN
inlawrev-21198	1746	10	appeal.388	appeal.388	NOUN
inlawrev-21198	1746	11	on	on	ADP
inlawrev-21198	1746	12	appeal	appeal	NOUN
inlawrev-21198	1746	13	,	,	PUNCT
inlawrev-21198	1746	14	the	the	DET
inlawrev-21198	1746	15	tax	tax	NOUN
inlawrev-21198	1746	16	court	court	NOUN
inlawrev-21198	1746	17	first	first	ADV
inlawrev-21198	1746	18	stated	state	VERB
inlawrev-21198	1746	19	even	even	ADV
inlawrev-21198	1746	20	though	though	SCONJ
inlawrev-21198	1746	21	the	the	DET
inlawrev-21198	1746	22	ibtr	ibtr	ADJ
inlawrev-21198	1746	23	did	do	AUX
inlawrev-21198	1746	24	not	not	PART
inlawrev-21198	1746	25	identify	identify	VERB
inlawrev-21198	1746	26	the	the	DET
inlawrev-21198	1746	27	authority	authority	NOUN
inlawrev-21198	1746	28	on	on	ADP
inlawrev-21198	1746	29	which	which	PRON
inlawrev-21198	1746	30	the	the	DET
inlawrev-21198	1746	31	ibtr	ibtr	NOUN
inlawrev-21198	1746	32	relied	rely	VERB
inlawrev-21198	1746	33	,	,	PUNCT
inlawrev-21198	1746	34	nevertheless	nevertheless	ADV
inlawrev-21198	1746	35	,	,	PUNCT
inlawrev-21198	1746	36	the	the	DET
inlawrev-21198	1746	37	ibtr	ibtr	VERB
inlawrev-21198	1746	38	had	have	VERB
inlawrev-21198	1746	39	authority	authority	NOUN
inlawrev-21198	1746	40	to	to	ADP
inlawrev-21198	1746	41	374	374	NUM
inlawrev-21198	1746	42	.	.	PUNCT
inlawrev-21198	1747	1	33	33	NUM
inlawrev-21198	1747	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	1747	3	398	398	NUM
inlawrev-21198	1747	4	(	(	PUNCT
inlawrev-21198	1747	5	ind	ind	NOUN
inlawrev-21198	1747	6	.	.	PUNCT
inlawrev-21198	1748	1	t.c	t.c	PROPN
inlawrev-21198	1748	2	.	.	PROPN
inlawrev-21198	1748	3	2015	2015	NUM
inlawrev-21198	1748	4	)	)	PUNCT
inlawrev-21198	1748	5	.	.	PUNCT
inlawrev-21198	1749	1	375	375	NUM
inlawrev-21198	1749	2	.	.	PUNCT
inlawrev-21198	1750	1	i	i	PRON
inlawrev-21198	1750	2	d.	d.	PROPN
inlawrev-21198	1750	3	at	at	ADP
inlawrev-21198	1750	4	399	399	NUM
inlawrev-21198	1750	5	.	.	PUNCT
inlawrev-21198	1751	1	376	376	NUM
inlawrev-21198	1751	2	.	.	PUNCT
inlawrev-21198	1752	1	i	i	PRON
inlawrev-21198	1752	2	d.	d.	PROPN
inlawrev-21198	1752	3	at	at	ADP
inlawrev-21198	1752	4	399	399	NUM
inlawrev-21198	1752	5	-	-	SYM
inlawrev-21198	1752	6	400	400	NUM
inlawrev-21198	1752	7	(	(	PUNCT
inlawrev-21198	1752	8	contending	contend	VERB
inlawrev-21198	1752	9	“	"	PUNCT
inlawrev-21198	1752	10	for	for	ADP
inlawrev-21198	1752	11	the	the	DET
inlawrev-21198	1752	12	2010	2010	NUM
inlawrev-21198	1752	13	,	,	PUNCT
inlawrev-21198	1752	14	2011	2011	NUM
inlawrev-21198	1752	15	,	,	PUNCT
inlawrev-21198	1752	16	and	and	CCONJ
inlawrev-21198	1752	17	2012	2012	NUM
inlawrev-21198	1752	18	tax	tax	NOUN
inlawrev-21198	1752	19	years	year	NOUN
inlawrev-21198	1752	20	,	,	PUNCT
inlawrev-21198	1752	21	the	the	DET
inlawrev-21198	1752	22	marion	marion	PROPN
inlawrev-21198	1752	23	county	county	PROPN
inlawrev-21198	1752	24	auditor	auditor	NOUN
inlawrev-21198	1752	25	failed	fail	VERB
inlawrev-21198	1752	26	to	to	PART
inlawrev-21198	1752	27	provide	provide	VERB
inlawrev-21198	1752	28	it	it	PRON
inlawrev-21198	1752	29	with	with	ADP
inlawrev-21198	1752	30	the	the	DET
inlawrev-21198	1752	31	homestead	homestead	NOUN
inlawrev-21198	1752	32	deductions	deduction	NOUN
inlawrev-21198	1752	33	to	to	PART
inlawrev-21198	1752	34	which	which	PRON
inlawrev-21198	1752	35	it	it	PRON
inlawrev-21198	1752	36	was	be	AUX
inlawrev-21198	1752	37	lawfully	lawfully	ADV
inlawrev-21198	1752	38	entitled	entitle	VERB
inlawrev-21198	1752	39	”	"	PUNCT
inlawrev-21198	1752	40	)	)	PUNCT
inlawrev-21198	1752	41	.	.	PUNCT
inlawrev-21198	1753	1	377	377	NUM
inlawrev-21198	1753	2	.	.	PUNCT
inlawrev-21198	1754	1	i	i	PRON
inlawrev-21198	1754	2	d.	d.	PROPN
inlawrev-21198	1754	3	378	378	NUM
inlawrev-21198	1754	4	.	.	PUNCT
inlawrev-21198	1755	1	i	i	PRON
inlawrev-21198	1755	2	d.	d.	PROPN
inlawrev-21198	1755	3	at	at	ADP
inlawrev-21198	1755	4	400	400	NUM
inlawrev-21198	1755	5	.	.	PUNCT
inlawrev-21198	1755	6	379	379	NUM
inlawrev-21198	1755	7	.	.	PUNCT
inlawrev-21198	1756	1	i	i	PROPN
inlawrev-21198	1756	2	d	d	PROPN
inlawrev-21198	1756	3	380	380	NUM
inlawrev-21198	1756	4	.	.	PUNCT
inlawrev-21198	1757	1	i	i	PRON
inlawrev-21198	1757	2	d.	d.	PROPN
inlawrev-21198	1757	3	at	at	ADP
inlawrev-21198	1757	4	400	400	NUM
inlawrev-21198	1757	5	,	,	PUNCT
inlawrev-21198	1757	6	402	402	NUM
inlawrev-21198	1757	7	.	.	NOUN
inlawrev-21198	1757	8	381	381	NUM
inlawrev-21198	1757	9	.	.	PUNCT
inlawrev-21198	1758	1	i	i	PRON
inlawrev-21198	1758	2	d.	d.	PROPN
inlawrev-21198	1758	3	at	at	ADP
inlawrev-21198	1758	4	400	400	NUM
inlawrev-21198	1758	5	-	-	SYM
inlawrev-21198	1758	6	01	01	NUM
inlawrev-21198	1758	7	(	(	PUNCT
inlawrev-21198	1758	8	citing	cite	VERB
inlawrev-21198	1758	9	ind	ind	NOUN
inlawrev-21198	1758	10	.	.	PUNCT
inlawrev-21198	1759	1	code	code	PROPN
inlawrev-21198	1759	2	§	§	PROPN
inlawrev-21198	1759	3	§	§	PROPN
inlawrev-21198	1759	4	33	33	NUM
inlawrev-21198	1759	5	-	-	SYM
inlawrev-21198	1759	6	26	26	NUM
inlawrev-21198	1759	7	-	-	PUNCT
inlawrev-21198	1759	8	3	3	NUM
inlawrev-21198	1759	9	-	-	SYM
inlawrev-21198	1759	10	1	1	NUM
inlawrev-21198	1759	11	,	,	PUNCT
inlawrev-21198	1759	12	-3	-3	X
inlawrev-21198	1759	13	(	(	PUNCT
inlawrev-21198	1759	14	2015	2015	NUM
inlawrev-21198	1759	15	)	)	PUNCT
inlawrev-21198	1759	16	)	)	PUNCT
inlawrev-21198	1759	17	.	.	PUNCT
inlawrev-21198	1760	1	382	382	NUM
inlawrev-21198	1760	2	.	.	PUNCT
inlawrev-21198	1761	1	i	i	PRON
inlawrev-21198	1761	2	d.	d.	PROPN
inlawrev-21198	1761	3	at	at	ADP
inlawrev-21198	1761	4	403	403	NUM
inlawrev-21198	1761	5	.	.	PUNCT
inlawrev-21198	1761	6	383	383	NUM
inlawrev-21198	1761	7	.	.	PUNCT
inlawrev-21198	1762	1	i	i	PRON
inlawrev-21198	1762	2	d.	d.	PROPN
inlawrev-21198	1762	3	384	384	NUM
inlawrev-21198	1762	4	.	.	PROPN
inlawrev-21198	1762	5	36	36	NUM
inlawrev-21198	1762	6	n.e.3d	n.e.3d	NUM
inlawrev-21198	1762	7	1208	1208	NUM
inlawrev-21198	1762	8	(	(	PUNCT
inlawrev-21198	1762	9	ind	ind	NOUN
inlawrev-21198	1762	10	.	.	PUNCT
inlawrev-21198	1763	1	t.c	t.c	PROPN
inlawrev-21198	1763	2	.	.	PROPN
inlawrev-21198	1763	3	)	)	PUNCT
inlawrev-21198	1764	1	,	,	PUNCT
inlawrev-21198	1764	2	trans	trans	PROPN
inlawrev-21198	1764	3	.	.	PROPN
inlawrev-21198	1764	4	denied	deny	VERB
inlawrev-21198	1764	5	,	,	PUNCT
inlawrev-21198	1764	6	41	41	NUM
inlawrev-21198	1764	7	n.e.3d	n.e.3d	NUM
inlawrev-21198	1764	8	69	69	NUM
inlawrev-21198	1764	9	(	(	PUNCT
inlawrev-21198	1764	10	ind	ind	NOUN
inlawrev-21198	1764	11	.	.	PROPN
inlawrev-21198	1764	12	2015	2015	NUM
inlawrev-21198	1764	13	)	)	PUNCT
inlawrev-21198	1764	14	.	.	PUNCT
inlawrev-21198	1765	1	385	385	NUM
inlawrev-21198	1765	2	.	.	PUNCT
inlawrev-21198	1766	1	i	i	PRON
inlawrev-21198	1766	2	d.	d.	PROPN
inlawrev-21198	1766	3	at	at	ADP
inlawrev-21198	1766	4	1209	1209	NUM
inlawrev-21198	1766	5	.	.	PUNCT
inlawrev-21198	1767	1	386	386	NUM
inlawrev-21198	1767	2	.	.	PUNCT
inlawrev-21198	1768	1	i	i	PRON
inlawrev-21198	1768	2	d.	d.	PROPN
inlawrev-21198	1768	3	387	387	NUM
inlawrev-21198	1768	4	.	.	PUNCT
inlawrev-21198	1769	1	i	i	PRON
inlawrev-21198	1769	2	d.	d.	PROPN
inlawrev-21198	1769	3	388	388	NUM
inlawrev-21198	1769	4	.	.	PUNCT
inlawrev-21198	1770	1	i	i	PRON
inlawrev-21198	1770	2	d.	d.	PROPN
inlawrev-21198	1770	3	1272	1272	NUM
inlawrev-21198	1770	4	indiana	indiana	PROPN
inlawrev-21198	1770	5	law	law	PROPN
inlawrev-21198	1770	6	review	review	NOUN
inlawrev-21198	1771	1	[	[	X
inlawrev-21198	1771	2	vol	vol	NOUN
inlawrev-21198	1771	3	.	.	PUNCT
inlawrev-21198	1772	1	49:1235	49:1235	NUM
inlawrev-21198	1772	2	do	do	VERB
inlawrev-21198	1772	3	so	so	ADV
inlawrev-21198	1772	4	sua	sua	PROPN
inlawrev-21198	1772	5	sponte	sponte	PROPN
inlawrev-21198	1772	6	.	.	PUNCT
inlawrev-21198	1773	1	for	for	ADP
inlawrev-21198	1773	2	those	those	PRON
inlawrev-21198	1773	3	of	of	ADP
inlawrev-21198	1773	4	you	you	PRON
inlawrev-21198	1773	5	who	who	PRON
inlawrev-21198	1773	6	are	be	AUX
inlawrev-21198	1773	7	too	too	ADV
inlawrev-21198	1773	8	old	old	ADJ
inlawrev-21198	1773	9	to	to	PART
inlawrev-21198	1773	10	remember	remember	VERB
inlawrev-21198	1773	11	the	the	DET
inlawrev-21198	1773	12	latin	latin	NOUN
inlawrev-21198	1773	13	terms389	terms389	PROPN
inlawrev-21198	1773	14	which	which	PRON
inlawrev-21198	1773	15	were	be	AUX
inlawrev-21198	1773	16	taught	teach	VERB
inlawrev-21198	1773	17	to	to	ADP
inlawrev-21198	1773	18	you	you	PRON
inlawrev-21198	1773	19	in	in	ADP
inlawrev-21198	1773	20	law	law	NOUN
inlawrev-21198	1773	21	school	school	NOUN
inlawrev-21198	1773	22	,	,	PUNCT
inlawrev-21198	1773	23	the	the	DET
inlawrev-21198	1773	24	term	term	NOUN
inlawrev-21198	1773	25	“	"	PUNCT
inlawrev-21198	1773	26	sua	sua	PROPN
inlawrev-21198	1773	27	sponte	sponte	NOUN
inlawrev-21198	1773	28	”	"	PUNCT
inlawrev-21198	1773	29	means	mean	NOUN
inlawrev-21198	1773	30	,	,	PUNCT
inlawrev-21198	1773	31	in	in	ADP
inlawrev-21198	1773	32	this	this	DET
inlawrev-21198	1773	33	case	case	NOUN
inlawrev-21198	1773	34	,	,	PUNCT
inlawrev-21198	1773	35	that	that	SCONJ
inlawrev-21198	1773	36	the	the	DET
inlawrev-21198	1773	37	ibtr	ibtr	NOUN
inlawrev-21198	1773	38	took	take	VERB
inlawrev-21198	1773	39	this	this	DET
inlawrev-21198	1773	40	action	action	NOUN
inlawrev-21198	1773	41	on	on	ADP
inlawrev-21198	1773	42	its	its	PRON
inlawrev-21198	1773	43	own	own	ADJ
inlawrev-21198	1773	44	without	without	ADP
inlawrev-21198	1773	45	being	be	AUX
inlawrev-21198	1773	46	requested	request	VERB
inlawrev-21198	1773	47	to	to	PART
inlawrev-21198	1773	48	do	do	VERB
inlawrev-21198	1773	49	so	so	ADV
inlawrev-21198	1773	50	by	by	ADP
inlawrev-21198	1773	51	either	either	DET
inlawrev-21198	1773	52	party	party	NOUN
inlawrev-21198	1773	53	to	to	ADP
inlawrev-21198	1773	54	the	the	DET
inlawrev-21198	1773	55	matter	matter	NOUN
inlawrev-21198	1773	56	.	.	PUNCT
inlawrev-21198	1774	1	therefore	therefore	ADV
inlawrev-21198	1774	2	,	,	PUNCT
inlawrev-21198	1774	3	the	the	DET
inlawrev-21198	1774	4	ibtr	ibtr	VERB
inlawrev-21198	1774	5	had	have	VERB
inlawrev-21198	1774	6	the	the	DET
inlawrev-21198	1774	7	authority	authority	NOUN
inlawrev-21198	1774	8	to	to	PART
inlawrev-21198	1774	9	determine	determine	VERB
inlawrev-21198	1774	10	whether	whether	SCONJ
inlawrev-21198	1774	11	it	it	PRON
inlawrev-21198	1774	12	should	should	AUX
inlawrev-21198	1774	13	dismiss	dismiss	VERB
inlawrev-21198	1774	14	m	m	PROPN
inlawrev-21198	1774	15	uir	uir	PROPN
inlawrev-21198	1774	16	w	w	PROPN
inlawrev-21198	1774	17	oods	ood	NOUN
inlawrev-21198	1774	18	’s	’s	PART
inlawrev-21198	1774	19	case	case	NOUN
inlawrev-21198	1774	20	by	by	ADP
inlawrev-21198	1774	21	issuing	issue	VERB
inlawrev-21198	1774	22	the	the	DET
inlawrev-21198	1774	23	show	show	NOUN
inlawrev-21198	1774	24	cause	cause	VERB
inlawrev-21198	1774	25	order	order	NOUN
inlawrev-21198	1774	26	sua	sua	PROPN
inlawrev-21198	1774	27	sponte	sponte	NOUN
inlawrev-21198	1774	28	.	.	PUNCT
inlawrev-21198	1775	1	consequently,390	consequently,390	SCONJ
inlawrev-21198	1775	2	the	the	DET
inlawrev-21198	1775	3	ibtr	ibtr	VERB
inlawrev-21198	1775	4	acted	act	VERB
inlawrev-21198	1775	5	within	within	ADP
inlawrev-21198	1775	6	its	its	PRON
inlawrev-21198	1775	7	authority	authority	NOUN
inlawrev-21198	1775	8	when	when	SCONJ
inlawrev-21198	1775	9	it	it	PRON
inlawrev-21198	1775	10	issued	issue	VERB
inlawrev-21198	1775	11	the	the	DET
inlawrev-21198	1775	12	show	show	NOUN
inlawrev-21198	1775	13	cause	cause	VERB
inlawrev-21198	1775	14	order.391	order.391	PROPN
inlawrev-21198	1775	15	second	second	ADJ
inlawrev-21198	1775	16	,	,	PUNCT
inlawrev-21198	1775	17	the	the	DET
inlawrev-21198	1775	18	tax	tax	NOUN
inlawrev-21198	1775	19	court	court	NOUN
inlawrev-21198	1775	20	determined	determine	VERB
inlawrev-21198	1775	21	the	the	DET
inlawrev-21198	1775	22	ibtr	ibtr	VERB
inlawrev-21198	1775	23	complied	comply	VERB
inlawrev-21198	1775	24	with	with	ADP
inlawrev-21198	1775	25	the	the	DET
inlawrev-21198	1775	26	hearing	hearing	NOUN
inlawrev-21198	1775	27	requirement	requirement	NOUN
inlawrev-21198	1775	28	because	because	SCONJ
inlawrev-21198	1775	29	the	the	DET
inlawrev-21198	1775	30	ibtr	ibtr	VERB
inlawrev-21198	1775	31	provided	provide	VERB
inlawrev-21198	1775	32	m	m	NOUN
inlawrev-21198	1775	33	uir	uir	PROPN
inlawrev-21198	1775	34	w	w	ADJ
inlawrev-21198	1775	35	oods	ood	NOUN
inlawrev-21198	1775	36	the	the	DET
inlawrev-21198	1775	37	opportunity	opportunity	NOUN
inlawrev-21198	1775	38	to	to	PART
inlawrev-21198	1775	39	present	present	VERB
inlawrev-21198	1775	40	evidence	evidence	NOUN
inlawrev-21198	1775	41	and	and	CCONJ
inlawrev-21198	1775	42	argument	argument	NOUN
inlawrev-21198	1775	43	both	both	PRON
inlawrev-21198	1775	44	prior	prior	ADV
inlawrev-21198	1775	45	to	to	ADP
inlawrev-21198	1775	46	and	and	CCONJ
inlawrev-21198	1775	47	at	at	ADP
inlawrev-21198	1775	48	the	the	DET
inlawrev-21198	1775	49	show	show	NOUN
inlawrev-21198	1775	50	cause	cause	VERB
inlawrev-21198	1775	51	hearing	hearing	NOUN
inlawrev-21198	1775	52	.	.	PUNCT
inlawrev-21198	1776	1	therefore,392	therefore,392	NOUN
inlawrev-21198	1776	2	m	m	PROPN
inlawrev-21198	1776	3	uir	uir	PROPN
inlawrev-21198	1776	4	w	w	PROPN
inlawrev-21198	1776	5	oods	ood	NOUN
inlawrev-21198	1776	6	did	do	AUX
inlawrev-21198	1776	7	not	not	PART
inlawrev-21198	1776	8	succeed	succeed	VERB
inlawrev-21198	1776	9	with	with	ADP
inlawrev-21198	1776	10	its	its	PRON
inlawrev-21198	1776	11	second	second	ADJ
inlawrev-21198	1776	12	argument.393	argument.393	NOUN
inlawrev-21198	1776	13	furthermore	furthermore	ADV
inlawrev-21198	1776	14	,	,	PUNCT
inlawrev-21198	1776	15	m	m	VERB
inlawrev-21198	1776	16	uir	uir	PROPN
inlawrev-21198	1776	17	w	w	PROPN
inlawrev-21198	1776	18	oods	ood	NOUN
inlawrev-21198	1776	19	claimed	claim	VERB
inlawrev-21198	1776	20	it	it	PRON
inlawrev-21198	1776	21	properly	properly	ADV
inlawrev-21198	1776	22	used	use	VERB
inlawrev-21198	1776	23	the	the	DET
inlawrev-21198	1776	24	form	form	NOUN
inlawrev-21198	1776	25	133	133	NUM
inlawrev-21198	1776	26	appeal	appeal	NOUN
inlawrev-21198	1776	27	procedure	procedure	NOUN
inlawrev-21198	1776	28	.	.	PUNCT
inlawrev-21198	1777	1	however	however	ADV
inlawrev-21198	1777	2	,	,	PUNCT
inlawrev-21198	1777	3	muir	muir	PROPN
inlawrev-21198	1777	4	w	w	PROPN
inlawrev-21198	1777	5	oods	oods	PROPN
inlawrev-21198	1777	6	failed	fail	VERB
inlawrev-21198	1777	7	to	to	PART
inlawrev-21198	1777	8	raise	raise	VERB
inlawrev-21198	1777	9	this	this	DET
inlawrev-21198	1777	10	issue	issue	NOUN
inlawrev-21198	1777	11	on	on	ADP
inlawrev-21198	1777	12	its	its	PRON
inlawrev-21198	1777	13	forms	form	NOUN
inlawrev-21198	1777	14	133	133	NUM
inlawrev-21198	1777	15	or394	or394	NOUN
inlawrev-21198	1777	16	on	on	ADP
inlawrev-21198	1777	17	its	its	PRON
inlawrev-21198	1777	18	memorandum	memorandum	NOUN
inlawrev-21198	1777	19	or	or	CCONJ
inlawrev-21198	1777	20	during	during	ADP
inlawrev-21198	1777	21	the	the	DET
inlawrev-21198	1777	22	show	show	NOUN
inlawrev-21198	1777	23	cause	cause	NOUN
inlawrev-21198	1777	24	hearing	hearing	NOUN
inlawrev-21198	1777	25	.	.	PUNCT
inlawrev-21198	1778	1	accordingly	accordingly	ADV
inlawrev-21198	1778	2	,	,	PUNCT
inlawrev-21198	1778	3	m	m	VERB
inlawrev-21198	1778	4	uir395	uir395	PROPN
inlawrev-21198	1778	5	w	w	PROPN
inlawrev-21198	1778	6	oods	oods	PROPN
inlawrev-21198	1778	7	had	have	AUX
inlawrev-21198	1778	8	waived	waive	VERB
inlawrev-21198	1778	9	this	this	DET
inlawrev-21198	1778	10	claim	claim	NOUN
inlawrev-21198	1778	11	and	and	CCONJ
inlawrev-21198	1778	12	,	,	PUNCT
inlawrev-21198	1778	13	therefore	therefore	ADV
inlawrev-21198	1778	14	,	,	PUNCT
inlawrev-21198	1778	15	the	the	DET
inlawrev-21198	1778	16	ib	ib	NOUN
inlawrev-21198	1778	17	t	t	PROPN
inlawrev-21198	1778	18	r	r	NOUN
inlawrev-21198	1778	19	properly	properly	ADV
inlawrev-21198	1778	20	determined	determine	VERB
inlawrev-21198	1778	21	the	the	DET
inlawrev-21198	1778	22	use	use	NOUN
inlawrev-21198	1778	23	of	of	ADP
inlawrev-21198	1778	24	the	the	DET
inlawrev-21198	1778	25	form	form	NOUN
inlawrev-21198	1778	26	133	133	NUM
inlawrev-21198	1778	27	appeal	appeal	NOUN
inlawrev-21198	1778	28	procedure	procedure	NOUN
inlawrev-21198	1778	29	was	be	AUX
inlawrev-21198	1778	30	not	not	PART
inlawrev-21198	1778	31	the	the	DET
inlawrev-21198	1778	32	proper	proper	ADJ
inlawrev-21198	1778	33	avenue	avenue	NOUN
inlawrev-21198	1778	34	to	to	PART
inlawrev-21198	1778	35	assert	assert	VERB
inlawrev-21198	1778	36	m	m	PRON
inlawrev-21198	1778	37	uir	uir	PROPN
inlawrev-21198	1778	38	w	w	PROPN
inlawrev-21198	1778	39	oods	oods	PROPN
inlawrev-21198	1778	40	’s	’s	PART
inlawrev-21198	1778	41	claim	claim	NOUN
inlawrev-21198	1778	42	the	the	DET
inlawrev-21198	1778	43	assessment	assessment	NOUN
inlawrev-21198	1778	44	of	of	ADP
inlawrev-21198	1778	45	its	its	PRON
inlawrev-21198	1778	46	common	common	ADJ
inlawrev-21198	1778	47	area	area	NOUN
inlawrev-21198	1778	48	was	be	AUX
inlawrev-21198	1778	49	illegal	illegal	ADJ
inlawrev-21198	1778	50	as	as	ADP
inlawrev-21198	1778	51	a	a	DET
inlawrev-21198	1778	52	matter	matter	NOUN
inlawrev-21198	1778	53	of	of	ADP
inlawrev-21198	1778	54	law	law	NOUN
inlawrev-21198	1778	55	.	.	PUNCT
inlawrev-21198	1779	1	396	396	NUM
inlawrev-21198	1779	2	18	18	NUM
inlawrev-21198	1779	3	.	.	PUNCT
inlawrev-21198	1780	1	kooshtard	kooshtard	PROPN
inlawrev-21198	1780	2	property	property	PROPN
inlawrev-21198	1780	3	i	i	PROPN
inlawrev-21198	1780	4	,	,	PUNCT
inlawrev-21198	1780	5	llc	llc	PROPN
inlawrev-21198	1780	6	v.	v.	PROPN
inlawrev-21198	1780	7	m	m	PROPN
inlawrev-21198	1780	8	onroe	onroe	PROPN
inlawrev-21198	1780	9	county	county	PROPN
inlawrev-21198	1780	10	assessor	assessor	NOUN
inlawrev-21198	1780	11	.	.	PUNCT
inlawrev-21198	1781	1	—	—	PUNCT
inlawrev-21198	1781	2	kooshtard397	kooshtard397	PROPN
inlawrev-21198	1781	3	property	property	NOUN
inlawrev-21198	1781	4	i	i	PROPN
inlawrev-21198	1781	5	,	,	PUNCT
inlawrev-21198	1781	6	llc	llc	PROPN
inlawrev-21198	1781	7	owned	own	VERB
inlawrev-21198	1781	8	and	and	CCONJ
inlawrev-21198	1781	9	operated	operate	VERB
inlawrev-21198	1781	10	a	a	DET
inlawrev-21198	1781	11	gas	gas	NOUN
inlawrev-21198	1781	12	station	station	NOUN
inlawrev-21198	1781	13	and	and	CCONJ
inlawrev-21198	1781	14	convenience	convenience	NOUN
inlawrev-21198	1781	15	store	store	NOUN
inlawrev-21198	1781	16	in	in	ADP
inlawrev-21198	1781	17	m	m	PROPN
inlawrev-21198	1781	18	onroe	onroe	PROPN
inlawrev-21198	1781	19	county	county	PROPN
inlawrev-21198	1781	20	,	,	PUNCT
inlawrev-21198	1781	21	indiana	indiana	PROPN
inlawrev-21198	1781	22	.	.	PUNCT
inlawrev-21198	1782	1	for	for	ADP
inlawrev-21198	1782	2	the	the	DET
inlawrev-21198	1782	3	2010	2010	NUM
inlawrev-21198	1782	4	tax	tax	NOUN
inlawrev-21198	1782	5	year	year	NOUN
inlawrev-21198	1782	6	,	,	PUNCT
inlawrev-21198	1782	7	the	the	DET
inlawrev-21198	1782	8	assessor	assessor	NOUN
inlawrev-21198	1782	9	assigned398	assigned398	PROPN
inlawrev-21198	1782	10	kooshtard	kooshtard	PROPN
inlawrev-21198	1782	11	’s	’s	PART
inlawrev-21198	1782	12	land	land	NOUN
inlawrev-21198	1782	13	an	an	DET
inlawrev-21198	1782	14	assessed	assessed	ADJ
inlawrev-21198	1782	15	value	value	NOUN
inlawrev-21198	1782	16	of	of	ADP
inlawrev-21198	1782	17	$	$	SYM
inlawrev-21198	1782	18	1,200,000	1,200,000	NUM
inlawrev-21198	1782	19	.	.	PUNCT
inlawrev-21198	1783	1	believing	believe	VERB
inlawrev-21198	1783	2	the	the	DET
inlawrev-21198	1783	3	assessment399	assessment399	PROPN
inlawrev-21198	1783	4	was	be	AUX
inlawrev-21198	1783	5	too	too	ADV
inlawrev-21198	1783	6	high	high	ADJ
inlawrev-21198	1783	7	,	,	PUNCT
inlawrev-21198	1783	8	kooshtard	kooshtard	PROPN
inlawrev-21198	1783	9	appealed	appeal	VERB
inlawrev-21198	1783	10	the	the	DET
inlawrev-21198	1783	11	assessment	assessment	NOUN
inlawrev-21198	1783	12	to	to	ADP
inlawrev-21198	1783	13	the	the	DET
inlawrev-21198	1783	14	ptaboa	ptaboa	NOUN
inlawrev-21198	1783	15	and	and	CCONJ
inlawrev-21198	1783	16	then	then	ADV
inlawrev-21198	1783	17	to	to	ADP
inlawrev-21198	1783	18	the	the	DET
inlawrev-21198	1783	19	ibtr	ibtr	NOUN
inlawrev-21198	1783	20	.	.	PUNCT
inlawrev-21198	1784	1	the	the	DET
inlawrev-21198	1784	2	ibtr	ibtr	PROPN
inlawrev-21198	1784	3	issued	issue	VERB
inlawrev-21198	1784	4	a	a	DET
inlawrev-21198	1784	5	final	final	ADJ
inlawrev-21198	1784	6	determination	determination	NOUN
inlawrev-21198	1784	7	,	,	PUNCT
inlawrev-21198	1784	8	which	which	PRON
inlawrev-21198	1784	9	reduced	reduce	VERB
inlawrev-21198	1784	10	kooshtard	kooshtard	PROPN
inlawrev-21198	1784	11	’s	’s	PART
inlawrev-21198	1784	12	2010400	2010400	NUM
inlawrev-21198	1784	13	land	land	NOUN
inlawrev-21198	1784	14	assessment	assessment	NOUN
inlawrev-21198	1784	15	to	to	ADP
inlawrev-21198	1784	16	$	$	SYM
inlawrev-21198	1784	17	1,050,000	1,050,000	NUM
inlawrev-21198	1784	18	.	.	PUNCT
inlawrev-21198	1785	1	however	however	ADV
inlawrev-21198	1785	2	,	,	PUNCT
inlawrev-21198	1785	3	kooshtard	kooshtard	PROPN
inlawrev-21198	1785	4	believed	believe	VERB
inlawrev-21198	1785	5	the	the	DET
inlawrev-21198	1785	6	assessment401	assessment401	PROPN
inlawrev-21198	1785	7	was	be	AUX
inlawrev-21198	1785	8	still	still	ADV
inlawrev-21198	1785	9	too	too	ADV
inlawrev-21198	1785	10	high	high	ADJ
inlawrev-21198	1785	11	and	and	CCONJ
inlawrev-21198	1785	12	thus	thus	ADV
inlawrev-21198	1785	13	initiated	initiate	VERB
inlawrev-21198	1785	14	a	a	DET
inlawrev-21198	1785	15	tax	tax	NOUN
inlawrev-21198	1785	16	appeal.402	appeal.402	NOUN
inlawrev-21198	1785	17	in	in	ADP
inlawrev-21198	1785	18	the	the	DET
inlawrev-21198	1785	19	appeal	appeal	NOUN
inlawrev-21198	1785	20	,	,	PUNCT
inlawrev-21198	1785	21	kooshtard	kooshtard	PROPN
inlawrev-21198	1785	22	asked	ask	VERB
inlawrev-21198	1785	23	the	the	DET
inlawrev-21198	1785	24	tax	tax	NOUN
inlawrev-21198	1785	25	court	court	NOUN
inlawrev-21198	1785	26	to	to	PART
inlawrev-21198	1785	27	reverse	reverse	VERB
inlawrev-21198	1785	28	the	the	DET
inlawrev-21198	1785	29	ibtr	ibtr	NOUN
inlawrev-21198	1785	30	’s	’s	PART
inlawrev-21198	1785	31	final	final	ADJ
inlawrev-21198	1785	32	determination	determination	NOUN
inlawrev-21198	1785	33	,	,	PUNCT
inlawrev-21198	1785	34	claiming	claim	VERB
inlawrev-21198	1785	35	the	the	DET
inlawrev-21198	1785	36	assessor	assessor	NOUN
inlawrev-21198	1785	37	’s	’s	PART
inlawrev-21198	1785	38	appraisal	appraisal	NOUN
inlawrev-21198	1785	39	was	be	AUX
inlawrev-21198	1785	40	flawed	flawed	ADJ
inlawrev-21198	1785	41	.	.	PUNCT
inlawrev-21198	1786	1	however	however	ADV
inlawrev-21198	1786	2	,	,	PUNCT
inlawrev-21198	1786	3	in	in	ADP
inlawrev-21198	1786	4	the403	the403	NOUN
inlawrev-21198	1786	5	absence	absence	NOUN
inlawrev-21198	1786	6	of	of	ADP
inlawrev-21198	1786	7	an	an	DET
inlawrev-21198	1786	8	absence	absence	NOUN
inlawrev-21198	1786	9	of	of	ADP
inlawrev-21198	1786	10	discretion	discretion	NOUN
inlawrev-21198	1786	11	by	by	ADP
inlawrev-21198	1786	12	the	the	DET
inlawrev-21198	1786	13	ib	ib	PROPN
inlawrev-21198	1786	14	tr	tr	VERB
inlawrev-21198	1786	15	,	,	PUNCT
inlawrev-21198	1786	16	the	the	DET
inlawrev-21198	1786	17	tax	tax	NOUN
inlawrev-21198	1786	18	court	court	NOUN
inlawrev-21198	1786	19	may	may	AUX
inlawrev-21198	1786	20	not	not	PART
inlawrev-21198	1786	21	reweigh	reweigh	VERB
inlawrev-21198	1786	22	389	389	NUM
inlawrev-21198	1786	23	.	.	PUNCT
inlawrev-21198	1787	1	i	i	PRON
inlawrev-21198	1787	2	d.	d.	PROPN
inlawrev-21198	1787	3	at	at	ADP
inlawrev-21198	1787	4	1211	1211	NUM
inlawrev-21198	1787	5	.	.	PUNCT
inlawrev-21198	1788	1	390	390	NUM
inlawrev-21198	1788	2	.	.	PUNCT
inlawrev-21198	1789	1	i	i	PRON
inlawrev-21198	1789	2	d.	d.	PROPN
inlawrev-21198	1789	3	391	391	NUM
inlawrev-21198	1789	4	.	.	PUNCT
inlawrev-21198	1790	1	i	i	PRON
inlawrev-21198	1790	2	d.	d.	PROPN
inlawrev-21198	1790	3	392	392	NUM
inlawrev-21198	1790	4	.	.	PUNCT
inlawrev-21198	1791	1	i	i	PRON
inlawrev-21198	1791	2	d.	d.	PROPN
inlawrev-21198	1791	3	at	at	ADP
inlawrev-21198	1791	4	1211	1211	NUM
inlawrev-21198	1791	5	-	-	SYM
inlawrev-21198	1791	6	12	12	NUM
inlawrev-21198	1791	7	.	.	PUNCT
inlawrev-21198	1791	8	393	393	NUM
inlawrev-21198	1791	9	.	.	PUNCT
inlawrev-21198	1792	1	i	i	PRON
inlawrev-21198	1792	2	d.	d.	PROPN
inlawrev-21198	1792	3	at	at	ADP
inlawrev-21198	1792	4	1212	1212	NUM
inlawrev-21198	1792	5	.	.	PUNCT
inlawrev-21198	1793	1	394	394	NUM
inlawrev-21198	1793	2	.	.	PUNCT
inlawrev-21198	1794	1	i	i	PRON
inlawrev-21198	1794	2	d.	d.	PROPN
inlawrev-21198	1794	3	at	at	ADP
inlawrev-21198	1794	4	1212	1212	NUM
inlawrev-21198	1794	5	-	-	SYM
inlawrev-21198	1794	6	13	13	NUM
inlawrev-21198	1794	7	.	.	PUNCT
inlawrev-21198	1795	1	395	395	NUM
inlawrev-21198	1795	2	.	.	PUNCT
inlawrev-21198	1796	1	i	i	PRON
inlawrev-21198	1796	2	d.	d.	PROPN
inlawrev-21198	1796	3	396	396	NUM
inlawrev-21198	1796	4	.	.	PUNCT
inlawrev-21198	1797	1	i	i	PRON
inlawrev-21198	1797	2	d.	d.	PROPN
inlawrev-21198	1797	3	397	397	NUM
inlawrev-21198	1797	4	.	.	PUNCT
inlawrev-21198	1798	1	38	38	NUM
inlawrev-21198	1798	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	1798	3	750	750	NUM
inlawrev-21198	1798	4	(	(	PUNCT
inlawrev-21198	1798	5	ind	ind	NOUN
inlawrev-21198	1798	6	.	.	PUNCT
inlawrev-21198	1799	1	t.c	t.c	PROPN
inlawrev-21198	1799	2	.	.	PROPN
inlawrev-21198	1799	3	2015	2015	NUM
inlawrev-21198	1799	4	)	)	PUNCT
inlawrev-21198	1799	5	.	.	PUNCT
inlawrev-21198	1800	1	398	398	NUM
inlawrev-21198	1800	2	.	.	PUNCT
inlawrev-21198	1801	1	i	i	PRON
inlawrev-21198	1801	2	d.	d.	PROPN
inlawrev-21198	1801	3	at	at	ADP
inlawrev-21198	1801	4	751	751	NUM
inlawrev-21198	1801	5	.	.	PUNCT
inlawrev-21198	1802	1	399	399	NUM
inlawrev-21198	1802	2	.	.	PUNCT
inlawrev-21198	1803	1	i	i	PRON
inlawrev-21198	1803	2	d.	d.	PROPN
inlawrev-21198	1803	3	400	400	NUM
inlawrev-21198	1803	4	.	.	PUNCT
inlawrev-21198	1804	1	i	i	PRON
inlawrev-21198	1804	2	d.	d.	PROPN
inlawrev-21198	1804	3	at	at	ADP
inlawrev-21198	1804	4	752	752	NUM
inlawrev-21198	1804	5	.	.	PUNCT
inlawrev-21198	1805	1	401	401	NUM
inlawrev-21198	1805	2	.	.	PUNCT
inlawrev-21198	1806	1	i	i	PRON
inlawrev-21198	1806	2	d.	d.	PROPN
inlawrev-21198	1806	3	402	402	NUM
inlawrev-21198	1806	4	.	.	PUNCT
inlawrev-21198	1807	1	i	i	PRON
inlawrev-21198	1807	2	d.	d.	PROPN
inlawrev-21198	1807	3	403	403	NUM
inlawrev-21198	1807	4	.	.	PUNCT
inlawrev-21198	1808	1	i	i	PRON
inlawrev-21198	1808	2	d.	d.	VERB
inlawrev-21198	1808	3	at	at	ADP
inlawrev-21198	1808	4	752	752	NUM
inlawrev-21198	1808	5	-	-	SYM
inlawrev-21198	1808	6	53	53	NUM
inlawrev-21198	1808	7	.	.	NUM
inlawrev-21198	1809	1	2016	2016	NUM
inlawrev-21198	1809	2	]	]	PUNCT
inlawrev-21198	1809	3	taxation	taxation	NOUN
inlawrev-21198	1809	4	1273	1273	NUM
inlawrev-21198	1809	5	evidence	evidence	NOUN
inlawrev-21198	1809	6	which	which	PRON
inlawrev-21198	1809	7	is	be	AUX
inlawrev-21198	1809	8	not	not	PART
inlawrev-21198	1809	9	within	within	ADP
inlawrev-21198	1809	10	its	its	PRON
inlawrev-21198	1809	11	prerogative	prerogative	NOUN
inlawrev-21198	1809	12	.	.	PUNCT
inlawrev-21198	1810	1	accordingly	accordingly	ADV
inlawrev-21198	1810	2	,	,	PUNCT
inlawrev-21198	1810	3	kooshtard	kooshtard	PROPN
inlawrev-21198	1810	4	did	do	AUX
inlawrev-21198	1810	5	not404	not404	PROPN
inlawrev-21198	1810	6	demonstrate	demonstrate	VERB
inlawrev-21198	1810	7	that	that	SCONJ
inlawrev-21198	1810	8	the	the	DET
inlawrev-21198	1810	9	ibtr	ibtr	VERB
inlawrev-21198	1810	10	abused	abuse	VERB
inlawrev-21198	1810	11	its	its	PRON
inlawrev-21198	1810	12	discretion	discretion	NOUN
inlawrev-21198	1810	13	and	and	CCONJ
inlawrev-21198	1810	14	the	the	DET
inlawrev-21198	1810	15	tax	tax	NOUN
inlawrev-21198	1810	16	court	court	NOUN
inlawrev-21198	1810	17	thus	thus	ADV
inlawrev-21198	1810	18	affirmed	affirm	VERB
inlawrev-21198	1810	19	the	the	DET
inlawrev-21198	1810	20	ibtr	ibtr	NOUN
inlawrev-21198	1810	21	’s	’s	PART
inlawrev-21198	1810	22	determination	determination	NOUN
inlawrev-21198	1810	23	.	.	PUNCT
inlawrev-21198	1811	1	405	405	NUM
inlawrev-21198	1811	2	19	19	NUM
inlawrev-21198	1811	3	.	.	PUNCT
inlawrev-21198	1812	1	m	m	PROPN
inlawrev-21198	1812	2	onroe	onroe	PROPN
inlawrev-21198	1812	3	county	county	PROPN
inlawrev-21198	1812	4	assessor	assessor	NOUN
inlawrev-21198	1812	5	v.	v.	PROPN
inlawrev-21198	1812	6	kooshtard	kooshtard	PROPN
inlawrev-21198	1812	7	prop	prop	PROPN
inlawrev-21198	1812	8	.	.	PUNCT
inlawrev-21198	1813	1	i	i	PRON
inlawrev-21198	1813	2	,	,	PUNCT
inlawrev-21198	1813	3	llc	llc	PROPN
inlawrev-21198	1813	4	.	.	PUNCT
inlawrev-21198	1814	1	—	—	PUNCT
inlawrev-21198	1814	2	the	the	DET
inlawrev-21198	1814	3	reader406	reader406	PROPN
inlawrev-21198	1814	4	might	might	AUX
inlawrev-21198	1814	5	want	want	VERB
inlawrev-21198	1814	6	to	to	PART
inlawrev-21198	1814	7	read	read	VERB
inlawrev-21198	1814	8	the	the	DET
inlawrev-21198	1814	9	comments	comment	NOUN
inlawrev-21198	1814	10	concerning	concern	VERB
inlawrev-21198	1814	11	kooshtard	kooshtard	PROPN
inlawrev-21198	1814	12	prop	prop	NOUN
inlawrev-21198	1814	13	.	.	PUNCT
inlawrev-21198	1815	1	i	i	PRON
inlawrev-21198	1815	2	,	,	PUNCT
inlawrev-21198	1815	3	llc	llc	PROPN
inlawrev-21198	1815	4	in	in	ADP
inlawrev-21198	1815	5	synopsis	synopsis	NOUN
inlawrev-21198	1815	6	number	number	NOUN
inlawrev-21198	1815	7	eighteen	eighteen	NUM
inlawrev-21198	1815	8	above	above	ADP
inlawrev-21198	1815	9	prior	prior	ADV
inlawrev-21198	1815	10	to	to	ADP
inlawrev-21198	1815	11	reading	read	VERB
inlawrev-21198	1815	12	this	this	DET
inlawrev-21198	1815	13	synopsis	synopsis	NOUN
inlawrev-21198	1815	14	.	.	PUNCT
inlawrev-21198	1816	1	in	in	ADP
inlawrev-21198	1816	2	this	this	DET
inlawrev-21198	1816	3	case	case	NOUN
inlawrev-21198	1816	4	,	,	PUNCT
inlawrev-21198	1816	5	kooshtard	kooshtard	PROPN
inlawrev-21198	1816	6	owned	own	VERB
inlawrev-21198	1816	7	and	and	CCONJ
inlawrev-21198	1816	8	operated	operate	VERB
inlawrev-21198	1816	9	a	a	DET
inlawrev-21198	1816	10	gas	gas	NOUN
inlawrev-21198	1816	11	station	station	NOUN
inlawrev-21198	1816	12	and	and	CCONJ
inlawrev-21198	1816	13	convenience	convenience	NOUN
inlawrev-21198	1816	14	store	store	NOUN
inlawrev-21198	1816	15	in	in	ADP
inlawrev-21198	1816	16	m	m	PROPN
inlawrev-21198	1816	17	onroe	onroe	PROPN
inlawrev-21198	1816	18	county	county	PROPN
inlawrev-21198	1816	19	,	,	PUNCT
inlawrev-21198	1816	20	indiana	indiana	PROPN
inlawrev-21198	1816	21	.	.	PUNCT
inlawrev-21198	1817	1	during	during	ADP
inlawrev-21198	1817	2	the	the	DET
inlawrev-21198	1817	3	years	year	NOUN
inlawrev-21198	1817	4	at	at	ADP
inlawrev-21198	1817	5	issue	issue	NOUN
inlawrev-21198	1817	6	,	,	PUNCT
inlawrev-21198	1817	7	the	the	DET
inlawrev-21198	1817	8	a	a	DET
inlawrev-21198	1817	9	ssessor	ssessor	NOUN
inlawrev-21198	1817	10	assigned	assign	VERB
inlawrev-21198	1817	11	kooshtard	kooshtard	PROPN
inlawrev-21198	1817	12	’s	’s	PART
inlawrev-21198	1817	13	land	land	NOUN
inlawrev-21198	1817	14	an407	an407	PROPN
inlawrev-21198	1817	15	assessed	assess	VERB
inlawrev-21198	1817	16	value	value	NOUN
inlawrev-21198	1817	17	of	of	ADP
inlawrev-21198	1817	18	$	$	SYM
inlawrev-21198	1817	19	1,200,000	1,200,000	NUM
inlawrev-21198	1817	20	.	.	PUNCT
inlawrev-21198	1818	1	kooshtard	kooshtard	PROPN
inlawrev-21198	1818	2	appealed	appeal	VERB
inlawrev-21198	1818	3	the	the	DET
inlawrev-21198	1818	4	assessments	assessment	NOUN
inlawrev-21198	1818	5	first	first	ADV
inlawrev-21198	1818	6	with408	with408	PROPN
inlawrev-21198	1818	7	the	the	DET
inlawrev-21198	1818	8	ptaboa	ptaboa	NOUN
inlawrev-21198	1818	9	and	and	CCONJ
inlawrev-21198	1818	10	then	then	ADV
inlawrev-21198	1818	11	with	with	ADP
inlawrev-21198	1818	12	the	the	DET
inlawrev-21198	1818	13	ibtr	ibtr	VERB
inlawrev-21198	1818	14	.	.	PUNCT
inlawrev-21198	1819	1	the	the	DET
inlawrev-21198	1819	2	ibtr	ibtr	PROPN
inlawrev-21198	1819	3	issued	issue	VERB
inlawrev-21198	1819	4	a	a	DET
inlawrev-21198	1819	5	final	final	ADJ
inlawrev-21198	1819	6	determination409	determination409	PROPN
inlawrev-21198	1819	7	in	in	ADP
inlawrev-21198	1819	8	which	which	PRON
inlawrev-21198	1819	9	it	it	PRON
inlawrev-21198	1819	10	determined	determine	VERB
inlawrev-21198	1819	11	despite	despite	SCONJ
inlawrev-21198	1819	12	certain	certain	ADJ
inlawrev-21198	1819	13	flaws	flaw	NOUN
inlawrev-21198	1819	14	,	,	PUNCT
inlawrev-21198	1819	15	the	the	DET
inlawrev-21198	1819	16	appraisal	appraisal	NOUN
inlawrev-21198	1819	17	provided	provide	VERB
inlawrev-21198	1819	18	the	the	DET
inlawrev-21198	1819	19	best	good	ADJ
inlawrev-21198	1819	20	indication	indication	NOUN
inlawrev-21198	1819	21	of	of	ADP
inlawrev-21198	1819	22	the	the	DET
inlawrev-21198	1819	23	value	value	NOUN
inlawrev-21198	1819	24	of	of	ADP
inlawrev-21198	1819	25	kooshtard	kooshtard	PROPN
inlawrev-21198	1819	26	’s	’s	PART
inlawrev-21198	1819	27	land	land	NOUN
inlawrev-21198	1819	28	.	.	PUNCT
inlawrev-21198	1820	1	accordingly	accordingly	ADV
inlawrev-21198	1820	2	,	,	PUNCT
inlawrev-21198	1820	3	the	the	DET
inlawrev-21198	1820	4	ibtr	ibtr	ADJ
inlawrev-21198	1820	5	reduced410	reduced410	PROPN
inlawrev-21198	1820	6	kooshtard	kooshtard	PROPN
inlawrev-21198	1820	7	’s	’s	PART
inlawrev-21198	1820	8	land	land	PROPN
inlawrev-21198	1820	9	assessm	assessm	PROPN
inlawrev-21198	1820	10	ent	ent	PROPN
inlawrev-21198	1820	11	to	to	ADP
inlawrev-21198	1820	12	$	$	SYM
inlawrev-21198	1820	13	300,000	300,000	NUM
inlawrev-21198	1820	14	for	for	ADP
inlawrev-21198	1820	15	each	each	PRON
inlawrev-21198	1820	16	of	of	ADP
inlawrev-21198	1820	17	the	the	DET
inlawrev-21198	1820	18	years	year	NOUN
inlawrev-21198	1820	19	at	at	ADP
inlawrev-21198	1820	20	issue.411	issue.411	NOUN
inlawrev-21198	1820	21	thereafter	thereafter	ADV
inlawrev-21198	1820	22	,	,	PUNCT
inlawrev-21198	1820	23	the	the	DET
inlawrev-21198	1820	24	assessor	assessor	NOUN
inlawrev-21198	1820	25	initiated	initiate	VERB
inlawrev-21198	1820	26	a	a	DET
inlawrev-21198	1820	27	tax	tax	NOUN
inlawrev-21198	1820	28	appeal.412	appeal.412	NUM
inlawrev-21198	1820	29	on	on	ADP
inlawrev-21198	1820	30	appeal	appeal	NOUN
inlawrev-21198	1820	31	,	,	PUNCT
inlawrev-21198	1820	32	the	the	DET
inlawrev-21198	1820	33	assessor	assessor	NOUN
inlawrev-21198	1820	34	first	first	ADV
inlawrev-21198	1820	35	asked	ask	VERB
inlawrev-21198	1820	36	the	the	DET
inlawrev-21198	1820	37	tax	tax	NOUN
inlawrev-21198	1820	38	court	court	NOUN
inlawrev-21198	1820	39	to	to	PART
inlawrev-21198	1820	40	reverse	reverse	VERB
inlawrev-21198	1820	41	the	the	DET
inlawrev-21198	1820	42	ib	ib	NOUN
inlawrev-21198	1820	43	tr	tr	VERB
inlawrev-21198	1820	44	’s	’s	PART
inlawrev-21198	1820	45	final	final	ADJ
inlawrev-21198	1820	46	determination	determination	NOUN
inlawrev-21198	1820	47	which	which	PRON
inlawrev-21198	1820	48	reduced	reduce	VERB
inlawrev-21198	1820	49	kooshtard	kooshtard	PROPN
inlawrev-21198	1820	50	’s	’s	PART
inlawrev-21198	1820	51	land	land	NOUN
inlawrev-21198	1820	52	assessments	assessment	NOUN
inlawrev-21198	1820	53	to	to	ADP
inlawrev-21198	1820	54	$	$	SYM
inlawrev-21198	1820	55	300,000	300,000	NUM
inlawrev-21198	1820	56	.	.	PUNCT
inlawrev-21198	1821	1	t	t	PROPN
inlawrev-21198	1821	2	he413	he413	PROPN
inlawrev-21198	1821	3	assessor	assessor	NOUN
inlawrev-21198	1821	4	claimed	claim	VERB
inlawrev-21198	1821	5	the	the	DET
inlawrev-21198	1821	6	ibt	ibt	PROPN
inlawrev-21198	1821	7	r	r	NOUN
inlawrev-21198	1821	8	’s	’s	PART
inlawrev-21198	1821	9	final	final	ADJ
inlawrev-21198	1821	10	determination	determination	NOUN
inlawrev-21198	1821	11	must	must	AUX
inlawrev-21198	1821	12	be	be	AUX
inlawrev-21198	1821	13	reversed	reverse	VERB
inlawrev-21198	1821	14	because	because	SCONJ
inlawrev-21198	1821	15	the	the	DET
inlawrev-21198	1821	16	ibtr	ibtr	NOUN
inlawrev-21198	1821	17	failed	fail	VERB
inlawrev-21198	1821	18	to	to	PART
inlawrev-21198	1821	19	conduct	conduct	VERB
inlawrev-21198	1821	20	an	an	DET
inlawrev-21198	1821	21	i	i	NOUN
inlawrev-21198	1821	22	m	m	VERB
inlawrev-21198	1821	23	partial	partial	ADJ
inlawrev-21198	1821	24	review	review	NOUN
inlawrev-21198	1821	25	of	of	ADP
inlawrev-21198	1821	26	the	the	DET
inlawrev-21198	1821	27	evidence	evidence	NOUN
inlawrev-21198	1821	28	in	in	ADP
inlawrev-21198	1821	29	the	the	DET
inlawrev-21198	1821	30	record	record	NOUN
inlawrev-21198	1821	31	of	of	ADP
inlawrev-21198	1821	32	evidence	evidence	NOUN
inlawrev-21198	1821	33	.	.	PUNCT
inlawrev-21198	1822	1	h	h	NOUN
inlawrev-21198	1822	2	owever	owever	NOUN
inlawrev-21198	1822	3	,	,	PUNCT
inlawrev-21198	1822	4	the	the	DET
inlawrev-21198	1822	5	ibtr	ibtr	VERB
inlawrev-21198	1822	6	’s	’s	PART
inlawrev-21198	1822	7	final	final	ADJ
inlawrev-21198	1822	8	determination	determination	NOUN
inlawrev-21198	1822	9	revealed	reveal	VERB
inlawrev-21198	1822	10	that	that	SCONJ
inlawrev-21198	1822	11	it	it	PRON
inlawrev-21198	1822	12	acted	act	VERB
inlawrev-21198	1822	13	as	as	ADP
inlawrev-21198	1822	14	an414	an414	ADJ
inlawrev-21198	1822	15	impartial	impartial	ADJ
inlawrev-21198	1822	16	adjudicator	adjudicator	NOUN
inlawrev-21198	1822	17	because	because	SCONJ
inlawrev-21198	1822	18	it	it	PRON
inlawrev-21198	1822	19	reviewed	review	VERB
inlawrev-21198	1822	20	and	and	CCONJ
inlawrev-21198	1822	21	weighed	weigh	VERB
inlawrev-21198	1822	22	the	the	DET
inlawrev-21198	1822	23	quality	quality	NOUN
inlawrev-21198	1822	24	of	of	ADP
inlawrev-21198	1822	25	both	both	DET
inlawrev-21198	1822	26	parties	party	NOUN
inlawrev-21198	1822	27	’	'	PUNCT
inlawrev-21198	1822	28	evidentiary	evidentiary	ADJ
inlawrev-21198	1822	29	presentations	presentation	NOUN
inlawrev-21198	1822	30	.	.	PUNCT
inlawrev-21198	1823	1	thus	thus	ADV
inlawrev-21198	1823	2	,	,	PUNCT
inlawrev-21198	1823	3	the	the	DET
inlawrev-21198	1823	4	tax	tax	NOUN
inlawrev-21198	1823	5	court	court	NOUN
inlawrev-21198	1823	6	did	do	AUX
inlawrev-21198	1823	7	not	not	PART
inlawrev-21198	1823	8	substitute	substitute	VERB
inlawrev-21198	1823	9	its	its	PRON
inlawrev-21198	1823	10	judgment415	judgment415	PROPN
inlawrev-21198	1823	11	for	for	ADP
inlawrev-21198	1823	12	that	that	PRON
inlawrev-21198	1823	13	of	of	ADP
inlawrev-21198	1823	14	the	the	DET
inlawrev-21198	1823	15	ibtr.416	ibtr.416	NOUN
inlawrev-21198	1823	16	next	next	ADV
inlawrev-21198	1823	17	,	,	PUNCT
inlawrev-21198	1823	18	the	the	DET
inlawrev-21198	1823	19	assessor	assessor	NOUN
inlawrev-21198	1823	20	contended	contend	VERB
inlawrev-21198	1823	21	the	the	DET
inlawrev-21198	1823	22	ibtr	ibtr	NOUN
inlawrev-21198	1823	23	’s	’s	PART
inlawrev-21198	1823	24	final	final	ADJ
inlawrev-21198	1823	25	determination	determination	NOUN
inlawrev-21198	1823	26	should	should	AUX
inlawrev-21198	1823	27	be	be	AUX
inlawrev-21198	1823	28	reversed	reverse	VERB
inlawrev-21198	1823	29	because	because	SCONJ
inlawrev-21198	1823	30	it	it	PRON
inlawrev-21198	1823	31	was	be	AUX
inlawrev-21198	1823	32	arbitrary	arbitrary	ADJ
inlawrev-21198	1823	33	,	,	PUNCT
inlawrev-21198	1823	34	capricious	capricious	ADJ
inlawrev-21198	1823	35	,	,	PUNCT
inlawrev-21198	1823	36	and	and	CCONJ
inlawrev-21198	1823	37	unsupported	unsupported	ADJ
inlawrev-21198	1823	38	by	by	ADP
inlawrev-21198	1823	39	substantial	substantial	ADJ
inlawrev-21198	1823	40	or	or	CCONJ
inlawrev-21198	1823	41	reliable	reliable	ADJ
inlawrev-21198	1823	42	evidence	evidence	NOUN
inlawrev-21198	1823	43	.	.	PUNCT
inlawrev-21198	1824	1	in	in	ADP
inlawrev-21198	1824	2	this	this	DET
inlawrev-21198	1824	3	case	case	NOUN
inlawrev-21198	1824	4	,	,	PUNCT
inlawrev-21198	1824	5	the	the	DET
inlawrev-21198	1824	6	administrative	administrative	ADJ
inlawrev-21198	1824	7	record	record	NOUN
inlawrev-21198	1824	8	of	of	ADP
inlawrev-21198	1824	9	evidence	evidence	NOUN
inlawrev-21198	1824	10	showed	show	VERB
inlawrev-21198	1824	11	the417	the417	PRON
inlawrev-21198	1824	12	ibtr	ibtr	VERB
inlawrev-21198	1824	13	’s	’s	PART
inlawrev-21198	1824	14	finding	finding	NOUN
inlawrev-21198	1824	15	was	be	AUX
inlawrev-21198	1824	16	based	base	VERB
inlawrev-21198	1824	17	on	on	ADP
inlawrev-21198	1824	18	the	the	DET
inlawrev-21198	1824	19	fact	fact	NOUN
inlawrev-21198	1824	20	that	that	SCONJ
inlawrev-21198	1824	21	other	other	ADJ
inlawrev-21198	1824	22	record	record	NOUN
inlawrev-21198	1824	23	evidence	evidence	NOUN
inlawrev-21198	1824	24	corroborated	corroborate	VERB
inlawrev-21198	1824	25	that	that	DET
inlawrev-21198	1824	26	finding	finding	NOUN
inlawrev-21198	1824	27	.	.	PUNCT
inlawrev-21198	1825	1	accordingly	accordingly	ADV
inlawrev-21198	1825	2	,	,	PUNCT
inlawrev-21198	1825	3	the	the	DET
inlawrev-21198	1825	4	tax	tax	NOUN
inlawrev-21198	1825	5	court	court	NOUN
inlawrev-21198	1825	6	declined	decline	VERB
inlawrev-21198	1825	7	to	to	PART
inlawrev-21198	1825	8	find	find	VERB
inlawrev-21198	1825	9	the	the	DET
inlawrev-21198	1825	10	ibtr	ibtr	NOUN
inlawrev-21198	1825	11	’s	’s	PART
inlawrev-21198	1825	12	final418	final418	PROPN
inlawrev-21198	1825	13	determination	determination	NOUN
inlawrev-21198	1825	14	was	be	AUX
inlawrev-21198	1825	15	arbitrary.419	arbitrary.419	PROPN
inlawrev-21198	1825	16	20	20	NUM
inlawrev-21198	1825	17	.	.	PUNCT
inlawrev-21198	1826	1	property	property	NOUN
inlawrev-21198	1826	2	development	development	NOUN
inlawrev-21198	1826	3	company	company	PROPN
inlawrev-21198	1826	4	four	four	NUM
inlawrev-21198	1826	5	,	,	PUNCT
inlawrev-21198	1826	6	llc	llc	PROPN
inlawrev-21198	1826	7	v.	v.	PROPN
inlawrev-21198	1826	8	grant	grant	PROPN
inlawrev-21198	1826	9	c	c	PROPN
inlawrev-21198	1826	10	ounty	ounty	ADP
inlawrev-21198	1826	11	404	404	NUM
inlawrev-21198	1826	12	.	.	PUNCT
inlawrev-21198	1827	1	i	i	PRON
inlawrev-21198	1827	2	d.	d.	PROPN
inlawrev-21198	1827	3	at	at	ADP
inlawrev-21198	1827	4	753	753	NUM
inlawrev-21198	1827	5	.	.	PUNCT
inlawrev-21198	1828	1	405	405	NUM
inlawrev-21198	1828	2	.	.	PUNCT
inlawrev-21198	1829	1	i	i	PRON
inlawrev-21198	1829	2	d.	d.	PROPN
inlawrev-21198	1829	3	406	406	NUM
inlawrev-21198	1829	4	.	.	PUNCT
inlawrev-21198	1830	1	38	38	NUM
inlawrev-21198	1830	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	1830	3	754	754	NUM
inlawrev-21198	1830	4	(	(	PUNCT
inlawrev-21198	1830	5	ind	ind	NOUN
inlawrev-21198	1830	6	.	.	PUNCT
inlawrev-21198	1831	1	t.c	t.c	PROPN
inlawrev-21198	1831	2	.	.	PROPN
inlawrev-21198	1831	3	2015	2015	NUM
inlawrev-21198	1831	4	)	)	PUNCT
inlawrev-21198	1831	5	.	.	PUNCT
inlawrev-21198	1832	1	407	407	NUM
inlawrev-21198	1832	2	.	.	PUNCT
inlawrev-21198	1833	1	i	i	PRON
inlawrev-21198	1833	2	d.	d.	PROPN
inlawrev-21198	1833	3	at	at	ADP
inlawrev-21198	1833	4	755	755	NUM
inlawrev-21198	1833	5	.	.	PUNCT
inlawrev-21198	1833	6	408	408	NUM
inlawrev-21198	1833	7	.	.	PUNCT
inlawrev-21198	1834	1	i	i	PRON
inlawrev-21198	1834	2	d.	d.	PROPN
inlawrev-21198	1834	3	409	409	NUM
inlawrev-21198	1834	4	.	.	PUNCT
inlawrev-21198	1835	1	i	i	PRON
inlawrev-21198	1835	2	d.	d.	PROPN
inlawrev-21198	1835	3	410	410	NUM
inlawrev-21198	1835	4	.	.	PUNCT
inlawrev-21198	1836	1	i	i	PRON
inlawrev-21198	1836	2	d.	d.	PROPN
inlawrev-21198	1836	3	at	at	ADP
inlawrev-21198	1836	4	756	756	NUM
inlawrev-21198	1836	5	.	.	PUNCT
inlawrev-21198	1837	1	411	411	NUM
inlawrev-21198	1837	2	.	.	PUNCT
inlawrev-21198	1838	1	i	i	PRON
inlawrev-21198	1838	2	d.	d.	PROPN
inlawrev-21198	1838	3	412	412	NUM
inlawrev-21198	1838	4	.	.	PUNCT
inlawrev-21198	1839	1	i	i	PRON
inlawrev-21198	1839	2	d.	d.	PROPN
inlawrev-21198	1839	3	413	413	NUM
inlawrev-21198	1839	4	.	.	PUNCT
inlawrev-21198	1840	1	i	i	PRON
inlawrev-21198	1840	2	d.	d.	PROPN
inlawrev-21198	1840	3	414	414	NUM
inlawrev-21198	1840	4	.	.	PUNCT
inlawrev-21198	1841	1	i	i	PRON
inlawrev-21198	1841	2	d.	d.	PROPN
inlawrev-21198	1841	3	415	415	NUM
inlawrev-21198	1841	4	.	.	PUNCT
inlawrev-21198	1842	1	i	i	PRON
inlawrev-21198	1842	2	d.	d.	PROPN
inlawrev-21198	1842	3	at	at	ADP
inlawrev-21198	1842	4	757	757	PROPN
inlawrev-21198	1842	5	.	.	PUNCT
inlawrev-21198	1843	1	416	416	NUM
inlawrev-21198	1843	2	.	.	PUNCT
inlawrev-21198	1844	1	i	i	PRON
inlawrev-21198	1844	2	d.	d.	PROPN
inlawrev-21198	1844	3	417	417	NUM
inlawrev-21198	1844	4	.	.	PUNCT
inlawrev-21198	1845	1	i	i	PRON
inlawrev-21198	1845	2	d.	d.	PROPN
inlawrev-21198	1845	3	418	418	NUM
inlawrev-21198	1845	4	.	.	PUNCT
inlawrev-21198	1846	1	i	i	PRON
inlawrev-21198	1846	2	d.	d.	PROPN
inlawrev-21198	1846	3	at	at	ADP
inlawrev-21198	1846	4	758	758	NUM
inlawrev-21198	1846	5	.	.	PUNCT
inlawrev-21198	1847	1	419	419	NUM
inlawrev-21198	1847	2	.	.	PUNCT
inlawrev-21198	1848	1	i	i	PRON
inlawrev-21198	1848	2	d.	d.	PROPN
inlawrev-21198	1848	3	1274	1274	NUM
inlawrev-21198	1848	4	indiana	indiana	PROPN
inlawrev-21198	1848	5	law	law	PROPN
inlawrev-21198	1848	6	review	review	NOUN
inlawrev-21198	1849	1	[	[	X
inlawrev-21198	1849	2	vol	vol	NOUN
inlawrev-21198	1849	3	.	.	PUNCT
inlawrev-21198	1850	1	49:1235	49:1235	NUM
inlawrev-21198	1850	2	assessor	assessor	NOUN
inlawrev-21198	1850	3	.	.	PUNCT
inlawrev-21198	1851	1	—	—	PUNCT
inlawrev-21198	1851	2	the	the	DET
inlawrev-21198	1851	3	reader	reader	NOUN
inlawrev-21198	1851	4	might	might	AUX
inlawrev-21198	1851	5	want	want	VERB
inlawrev-21198	1851	6	to	to	PART
inlawrev-21198	1851	7	read	read	VERB
inlawrev-21198	1851	8	the	the	DET
inlawrev-21198	1851	9	comments	comment	NOUN
inlawrev-21198	1851	10	concerning	concern	VERB
inlawrev-21198	1851	11	property420	property420	PROPN
inlawrev-21198	1851	12	development	development	PROPN
inlawrev-21198	1851	13	co.	co.	PROPN
inlawrev-21198	1851	14	in	in	ADP
inlawrev-21198	1851	15	synopsis	synopsis	NOUN
inlawrev-21198	1851	16	number	number	NOUN
inlawrev-21198	1851	17	fourteen	fourteen	NUM
inlawrev-21198	1851	18	above	above	ADP
inlawrev-21198	1851	19	prior	prior	ADV
inlawrev-21198	1851	20	to	to	ADP
inlawrev-21198	1851	21	reading	read	VERB
inlawrev-21198	1851	22	this	this	DET
inlawrev-21198	1851	23	synopsis	synopsis	NOUN
inlawrev-21198	1851	24	.	.	PUNCT
inlawrev-21198	1852	1	in	in	ADP
inlawrev-21198	1852	2	this	this	DET
inlawrev-21198	1852	3	instance	instance	NOUN
inlawrev-21198	1852	4	,	,	PUNCT
inlawrev-21198	1852	5	the	the	DET
inlawrev-21198	1852	6	assessor	assessor	NOUN
inlawrev-21198	1852	7	claimed	claim	VERB
inlawrev-21198	1852	8	the	the	DET
inlawrev-21198	1852	9	tax	tax	NOUN
inlawrev-21198	1852	10	court	court	NOUN
inlawrev-21198	1852	11	erred	err	VERB
inlawrev-21198	1852	12	in	in	ADP
inlawrev-21198	1852	13	determining	determine	VERB
inlawrev-21198	1852	14	property	property	NOUN
inlawrev-21198	1852	15	development	development	PROPN
inlawrev-21198	1852	16	co.	co.	PROPN
inlawrev-21198	1852	17	“	"	PUNCT
inlawrev-21198	1852	18	received	receive	VERB
inlawrev-21198	1852	19	insufficient	insufficient	ADJ
inlawrev-21198	1852	20	notice	notice	NOUN
inlawrev-21198	1852	21	of	of	ADP
inlawrev-21198	1852	22	its	its	PRON
inlawrev-21198	1852	23	assessments	assessment	NOUN
inlawrev-21198	1852	24	because	because	SCONJ
inlawrev-21198	1852	25	the	the	DET
inlawrev-21198	1852	26	c	c	PROPN
inlawrev-21198	1852	27	ourt	ourt	PROPN
inlawrev-21198	1852	28	did	do	AUX
inlawrev-21198	1852	29	not	not	PART
inlawrev-21198	1852	30	consider	consider	VERB
inlawrev-21198	1852	31	a	a	DET
inlawrev-21198	1852	32	material	material	ADJ
inlawrev-21198	1852	33	fact	fact	NOUN
inlawrev-21198	1852	34	.	.	PUNCT
inlawrev-21198	1852	35	”	"	PUNCT
inlawrev-21198	1853	1	the	the	DET
inlawrev-21198	1853	2	certified421	certified421	PROPN
inlawrev-21198	1853	3	administrative	administrative	ADJ
inlawrev-21198	1853	4	record	record	NOUN
inlawrev-21198	1853	5	of	of	ADP
inlawrev-21198	1853	6	evidence	evidence	NOUN
inlawrev-21198	1853	7	indicated	indicate	VERB
inlawrev-21198	1853	8	the	the	DET
inlawrev-21198	1853	9	assessor	assessor	NOUN
inlawrev-21198	1853	10	filed	file	VERB
inlawrev-21198	1853	11	a	a	DET
inlawrev-21198	1853	12	form	form	NOUN
inlawrev-21198	1853	13	11	11	NUM
inlawrev-21198	1853	14	for	for	ADP
inlawrev-21198	1853	15	one	one	NUM
inlawrev-21198	1853	16	of	of	ADP
inlawrev-21198	1853	17	properties	property	NOUN
inlawrev-21198	1853	18	at	at	ADP
inlawrev-21198	1853	19	issue	issue	NOUN
inlawrev-21198	1853	20	.	.	PUNCT
inlawrev-21198	1854	1	however	however	ADV
inlawrev-21198	1854	2	,	,	PUNCT
inlawrev-21198	1854	3	that	that	DET
inlawrev-21198	1854	4	form	form	NOUN
inlawrev-21198	1854	5	11	11	NUM
inlawrev-21198	1854	6	was	be	AUX
inlawrev-21198	1854	7	not	not	PART
inlawrev-21198	1854	8	presented	present	VERB
inlawrev-21198	1854	9	to	to	ADP
inlawrev-21198	1854	10	the	the	DET
inlawrev-21198	1854	11	ibtr422	ibtr422	PROPN
inlawrev-21198	1854	12	during	during	ADP
inlawrev-21198	1854	13	the	the	DET
inlawrev-21198	1854	14	administrative	administrative	ADJ
inlawrev-21198	1854	15	hearing	hearing	NOUN
inlawrev-21198	1854	16	.	.	PUNCT
inlawrev-21198	1855	1	consequently	consequently	ADV
inlawrev-21198	1855	2	,	,	PUNCT
inlawrev-21198	1855	3	the	the	DET
inlawrev-21198	1855	4	tax	tax	NOUN
inlawrev-21198	1855	5	court	court	NOUN
inlawrev-21198	1855	6	determined	determine	VERB
inlawrev-21198	1855	7	it423	it423	PROPN
inlawrev-21198	1855	8	could	could	AUX
inlawrev-21198	1855	9	not	not	PART
inlawrev-21198	1855	10	consider	consider	VERB
inlawrev-21198	1855	11	a	a	DET
inlawrev-21198	1855	12	certified	certified	ADJ
inlawrev-21198	1855	13	copy	copy	NOUN
inlawrev-21198	1855	14	of	of	ADP
inlawrev-21198	1855	15	the	the	DET
inlawrev-21198	1855	16	blank	blank	ADJ
inlawrev-21198	1855	17	form	form	NOUN
inlawrev-21198	1855	18	11	11	NUM
inlawrev-21198	1855	19	and	and	CCONJ
inlawrev-21198	1855	20	,	,	PUNCT
inlawrev-21198	1855	21	therefore	therefore	ADV
inlawrev-21198	1855	22	,	,	PUNCT
inlawrev-21198	1855	23	the	the	DET
inlawrev-21198	1855	24	tax	tax	NOUN
inlawrev-21198	1855	25	court	court	NOUN
inlawrev-21198	1855	26	determined	determine	VERB
inlawrev-21198	1855	27	the	the	DET
inlawrev-21198	1855	28	tax	tax	NOUN
inlawrev-21198	1855	29	court	court	NOUN
inlawrev-21198	1855	30	“	"	PUNCT
inlawrev-21198	1855	31	did	do	AUX
inlawrev-21198	1855	32	not	not	PART
inlawrev-21198	1855	33	err	err	VERB
inlawrev-21198	1855	34	by	by	ADP
inlawrev-21198	1855	35	omitting	omit	VERB
inlawrev-21198	1855	36	a	a	DET
inlawrev-21198	1855	37	material	material	ADJ
inlawrev-21198	1855	38	fact	fact	NOUN
inlawrev-21198	1855	39	when	when	SCONJ
inlawrev-21198	1855	40	it	it	PRON
inlawrev-21198	1855	41	determined	determine	VERB
inlawrev-21198	1855	42	that	that	SCONJ
inlawrev-21198	1855	43	property	property	NOUN
inlawrev-21198	1855	44	development	development	NOUN
inlawrev-21198	1855	45	received	receive	VERB
inlawrev-21198	1855	46	insufficient	insufficient	ADJ
inlawrev-21198	1855	47	notice	notice	NOUN
inlawrev-21198	1855	48	.	.	PUNCT
inlawrev-21198	1855	49	”424	”424	PROPN
inlawrev-21198	1856	1	next	next	ADV
inlawrev-21198	1856	2	,	,	PUNCT
inlawrev-21198	1856	3	the	the	DET
inlawrev-21198	1856	4	assessor	assessor	NOUN
inlawrev-21198	1856	5	claimed	claim	VERB
inlawrev-21198	1856	6	the	the	DET
inlawrev-21198	1856	7	t	t	NOUN
inlawrev-21198	1856	8	ax	ax	NOUN
inlawrev-21198	1856	9	c	c	PROPN
inlawrev-21198	1856	10	ourt	ourt	PROPN
inlawrev-21198	1856	11	erred	err	VERB
inlawrev-21198	1856	12	in	in	ADP
inlawrev-21198	1856	13	invalidating	invalidate	VERB
inlawrev-21198	1856	14	the	the	DET
inlawrev-21198	1856	15	assessments	assessment	NOUN
inlawrev-21198	1856	16	.	.	PUNCT
inlawrev-21198	1857	1	however	however	ADV
inlawrev-21198	1857	2	,	,	PUNCT
inlawrev-21198	1857	3	the	the	DET
inlawrev-21198	1857	4	tax	tax	NOUN
inlawrev-21198	1857	5	court	court	NOUN
inlawrev-21198	1857	6	determined	determine	VERB
inlawrev-21198	1857	7	even	even	ADV
inlawrev-21198	1857	8	if	if	SCONJ
inlawrev-21198	1857	9	the	the	DET
inlawrev-21198	1857	10	a	a	DET
inlawrev-21198	1857	11	ssessor	ssessor	NOUN
inlawrev-21198	1857	12	’s	’s	PART
inlawrev-21198	1857	13	claim425	claim425	PROPN
inlawrev-21198	1857	14	were	be	AUX
inlawrev-21198	1857	15	properly	properly	ADV
inlawrev-21198	1857	16	before	before	ADP
inlawrev-21198	1857	17	the	the	DET
inlawrev-21198	1857	18	tax	tax	NOUN
inlawrev-21198	1857	19	court	court	NOUN
inlawrev-21198	1857	20	,	,	PUNCT
inlawrev-21198	1857	21	it	it	PRON
inlawrev-21198	1857	22	refused	refuse	VERB
inlawrev-21198	1857	23	to	to	PART
inlawrev-21198	1857	24	change	change	VERB
inlawrev-21198	1857	25	the	the	DET
inlawrev-21198	1857	26	remedy	remedy	NOUN
inlawrev-21198	1857	27	in	in	ADP
inlawrev-21198	1857	28	this	this	DET
inlawrev-21198	1857	29	case	case	NOUN
inlawrev-21198	1857	30	.	.	PUNCT
inlawrev-21198	1858	1	additionally	additionally	ADV
inlawrev-21198	1858	2	,	,	PUNCT
inlawrev-21198	1858	3	the	the	DET
inlawrev-21198	1858	4	tax	tax	NOUN
inlawrev-21198	1858	5	court	court	NOUN
inlawrev-21198	1858	6	held	hold	VERB
inlawrev-21198	1858	7	the	the	DET
inlawrev-21198	1858	8	failure	failure	NOUN
inlawrev-21198	1858	9	to	to	PART
inlawrev-21198	1858	10	follow	follow	VERB
inlawrev-21198	1858	11	procedural	procedural	ADJ
inlawrev-21198	1858	12	rules	rule	NOUN
inlawrev-21198	1858	13	is426	is426	PROPN
inlawrev-21198	1858	14	sufficient	sufficient	ADJ
inlawrev-21198	1858	15	to	to	PART
inlawrev-21198	1858	16	invalidate	invalidate	VERB
inlawrev-21198	1858	17	an	an	DET
inlawrev-21198	1858	18	assessment	assessment	NOUN
inlawrev-21198	1858	19	.	.	PUNCT
inlawrev-21198	1859	1	thus	thus	ADV
inlawrev-21198	1859	2	,	,	PUNCT
inlawrev-21198	1859	3	the	the	DET
inlawrev-21198	1859	4	tax	tax	NOUN
inlawrev-21198	1859	5	court	court	NOUN
inlawrev-21198	1859	6	reaffirmed	reaffirm	VERB
inlawrev-21198	1859	7	its427	its427	PROPN
inlawrev-21198	1859	8	holding	holding	NOUN
inlawrev-21198	1859	9	in	in	ADP
inlawrev-21198	1859	10	property	property	NOUN
inlawrev-21198	1859	11	development.428	development.428	PROPN
inlawrev-21198	1859	12	21	21	NUM
inlawrev-21198	1859	13	.	.	PUNCT
inlawrev-21198	1860	1	pulte	pulte	NOUN
inlawrev-21198	1860	2	homes	home	NOUN
inlawrev-21198	1860	3	of	of	ADP
inlawrev-21198	1860	4	indiana	indiana	PROPN
inlawrev-21198	1860	5	,	,	PUNCT
inlawrev-21198	1860	6	llc	llc	PROPN
inlawrev-21198	1860	7	v.	v.	PROPN
inlawrev-21198	1860	8	hendricks	hendricks	PROPN
inlawrev-21198	1860	9	county	county	PROPN
inlawrev-21198	1860	10	assessor	assessor	NOUN
inlawrev-21198	1860	11	.	.	PUNCT
inlawrev-21198	1861	1	—	—	PUNCT
inlawrev-21198	1861	2	pulte429	pulte429	PROPN
inlawrev-21198	1861	3	filed	file	VERB
inlawrev-21198	1861	4	its	its	PRON
inlawrev-21198	1861	5	forms	form	NOUN
inlawrev-21198	1861	6	133	133	NUM
inlawrev-21198	1861	7	with	with	ADP
inlawrev-21198	1861	8	the	the	DET
inlawrev-21198	1861	9	ptaboa	ptaboa	NOUN
inlawrev-21198	1861	10	,	,	PUNCT
inlawrev-21198	1861	11	claiming	claim	VERB
inlawrev-21198	1861	12	“	"	PUNCT
inlawrev-21198	1861	13	the	the	DET
inlawrev-21198	1861	14	assessments	assessment	NOUN
inlawrev-21198	1861	15	of	of	ADP
inlawrev-21198	1861	16	its	its	PRON
inlawrev-21198	1861	17	parcels	parcel	NOUN
inlawrev-21198	1861	18	were	be	AUX
inlawrev-21198	1861	19	illegal	illegal	ADJ
inlawrev-21198	1861	20	as	as	ADP
inlawrev-21198	1861	21	a	a	DET
inlawrev-21198	1861	22	matter	matter	NOUN
inlawrev-21198	1861	23	of	of	ADP
inlawrev-21198	1861	24	law	law	NOUN
inlawrev-21198	1861	25	”	"	PUNCT
inlawrev-21198	1861	26	or	or	CCONJ
inlawrev-21198	1861	27	,	,	PUNCT
inlawrev-21198	1861	28	alternatively	alternatively	ADV
inlawrev-21198	1861	29	,	,	PUNCT
inlawrev-21198	1861	30	such	such	ADJ
inlawrev-21198	1861	31	assessments	assessment	NOUN
inlawrev-21198	1861	32	contained	contain	VERB
inlawrev-21198	1861	33	a	a	DET
inlawrev-21198	1861	34	mathematical	mathematical	ADJ
inlawrev-21198	1861	35	error	error	NOUN
inlawrev-21198	1861	36	.	.	PUNCT
inlawrev-21198	1862	1	however	however	ADV
inlawrev-21198	1862	2	,	,	PUNCT
inlawrev-21198	1862	3	the	the	DET
inlawrev-21198	1862	4	ptaboa	ptaboa	NOUN
inlawrev-21198	1862	5	denied	deny	VERB
inlawrev-21198	1862	6	all	all	PRON
inlawrev-21198	1862	7	of	of	ADP
inlawrev-21198	1862	8	pulte	pulte	PROPN
inlawrev-21198	1862	9	’s	’s	PART
inlawrev-21198	1862	10	appeals.430	appeals.430	PROPN
inlawrev-21198	1862	11	431	431	NUM
inlawrev-21198	1862	12	pulte	pulte	NOUN
inlawrev-21198	1862	13	then	then	ADV
inlawrev-21198	1862	14	petitioned	petition	VERB
inlawrev-21198	1862	15	the	the	DET
inlawrev-21198	1862	16	ibtr	ibtr	NOUN
inlawrev-21198	1862	17	,	,	PUNCT
inlawrev-21198	1862	18	which	which	PRON
inlawrev-21198	1862	19	issued	issue	VERB
inlawrev-21198	1862	20	a	a	DET
inlawrev-21198	1862	21	final	final	ADJ
inlawrev-21198	1862	22	determination	determination	NOUN
inlawrev-21198	1862	23	finding	find	VERB
inlawrev-21198	1862	24	the	the	DET
inlawrev-21198	1862	25	resolution	resolution	NOUN
inlawrev-21198	1862	26	of	of	ADP
inlawrev-21198	1862	27	pulte	pulte	PROPN
inlawrev-21198	1862	28	’s	’s	PART
inlawrev-21198	1862	29	claims	claim	NOUN
inlawrev-21198	1862	30	were	be	AUX
inlawrev-21198	1862	31	beyond	beyond	ADP
inlawrev-21198	1862	32	the	the	DET
inlawrev-21198	1862	33	scope	scope	NOUN
inlawrev-21198	1862	34	of	of	ADP
inlawrev-21198	1862	35	relief	relief	NOUN
inlawrev-21198	1862	36	which	which	PRON
inlawrev-21198	1862	37	was	be	AUX
inlawrev-21198	1862	38	available	available	ADJ
inlawrev-21198	1862	39	through	through	ADP
inlawrev-21198	1862	40	the	the	DET
inlawrev-21198	1862	41	form	form	NOUN
inlawrev-21198	1862	42	133	133	NUM
inlawrev-21198	1862	43	appeal	appeal	NOUN
inlawrev-21198	1862	44	procedure	procedure	NOUN
inlawrev-21198	1862	45	.	.	PUNCT
inlawrev-21198	1863	1	thus	thus	ADV
inlawrev-21198	1863	2	,	,	PUNCT
inlawrev-21198	1863	3	pulte	pulte	PROPN
inlawrev-21198	1863	4	initiated	initiate	VERB
inlawrev-21198	1863	5	a	a	DET
inlawrev-21198	1863	6	tax	tax	NOUN
inlawrev-21198	1863	7	appeal.432	appeal.432	NOUN
inlawrev-21198	1863	8	433	433	NUM
inlawrev-21198	1863	9	on	on	ADP
inlawrev-21198	1863	10	appeal	appeal	NOUN
inlawrev-21198	1863	11	,	,	PUNCT
inlawrev-21198	1863	12	pulte	pulte	PROPN
inlawrev-21198	1863	13	claimed	claim	VERB
inlawrev-21198	1863	14	the	the	DET
inlawrev-21198	1863	15	ibtr	ibtr	VERB
inlawrev-21198	1863	16	had	have	VERB
inlawrev-21198	1863	17	no	no	DET
inlawrev-21198	1863	18	authority	authority	NOUN
inlawrev-21198	1863	19	to	to	PART
inlawrev-21198	1863	20	dismiss	dismiss	VERB
inlawrev-21198	1863	21	pulte	pulte	PROPN
inlawrev-21198	1863	22	’s	’s	PART
inlawrev-21198	1863	23	case	case	NOUN
inlawrev-21198	1863	24	sua	sua	PROPN
inlawrev-21198	1863	25	sponte	sponte	PROPN
inlawrev-21198	1863	26	.	.	PUNCT
inlawrev-21198	1864	1	however	however	ADV
inlawrev-21198	1864	2	,	,	PUNCT
inlawrev-21198	1864	3	in	in	ADP
inlawrev-21198	1864	4	m	m	PROPN
inlawrev-21198	1864	5	uir	uir	ADJ
inlawrev-21198	1864	6	woods	wood	NOUN
inlawrev-21198	1864	7	(	(	PUNCT
inlawrev-21198	1864	8	see	see	VERB
inlawrev-21198	1864	9	synopsis	synopsis	NOUN
inlawrev-21198	1864	10	seventeen	seventeen	NUM
inlawrev-21198	1864	11	above	above	ADP
inlawrev-21198	1864	12	)	)	PUNCT
inlawrev-21198	1864	13	,	,	PUNCT
inlawrev-21198	1864	14	the	the	DET
inlawrev-21198	1864	15	tax434	tax434	PROPN
inlawrev-21198	1864	16	court	court	NOUN
inlawrev-21198	1864	17	resolved	resolve	VERB
inlawrev-21198	1864	18	that	that	DET
inlawrev-21198	1864	19	type	type	NOUN
inlawrev-21198	1864	20	of	of	ADP
inlawrev-21198	1864	21	claim	claim	NOUN
inlawrev-21198	1864	22	,	,	PUNCT
inlawrev-21198	1864	23	finding	find	VERB
inlawrev-21198	1864	24	the	the	DET
inlawrev-21198	1864	25	ibtr	ibtr	NOUN
inlawrev-21198	1864	26	in	in	ADP
inlawrev-21198	1864	27	fact	fact	NOUN
inlawrev-21198	1864	28	has	have	VERB
inlawrev-21198	1864	29	the	the	DET
inlawrev-21198	1864	30	authority	authority	NOUN
inlawrev-21198	1864	31	to	to	ADP
inlawrev-21198	1864	32	420	420	NUM
inlawrev-21198	1864	33	.	.	PUNCT
inlawrev-21198	1865	1	42	42	NUM
inlawrev-21198	1865	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	1865	3	182	182	NUM
inlawrev-21198	1865	4	(	(	PUNCT
inlawrev-21198	1865	5	ind	ind	NOUN
inlawrev-21198	1865	6	.	.	PUNCT
inlawrev-21198	1866	1	t.c	t.c	PROPN
inlawrev-21198	1866	2	.	.	PROPN
inlawrev-21198	1866	3	2015	2015	NUM
inlawrev-21198	1866	4	)	)	PUNCT
inlawrev-21198	1866	5	.	.	PUNCT
inlawrev-21198	1867	1	421	421	NUM
inlawrev-21198	1867	2	.	.	PUNCT
inlawrev-21198	1868	1	i	i	PRON
inlawrev-21198	1868	2	d.	d.	PROPN
inlawrev-21198	1868	3	at	at	ADP
inlawrev-21198	1868	4	183	183	NUM
inlawrev-21198	1868	5	-	-	SYM
inlawrev-21198	1868	6	84	84	NUM
inlawrev-21198	1868	7	.	.	PUNCT
inlawrev-21198	1869	1	(	(	PUNCT
inlawrev-21198	1869	2	arguing	argue	VERB
inlawrev-21198	1869	3	the	the	DET
inlawrev-21198	1869	4	court	court	NOUN
inlawrev-21198	1869	5	did	do	AUX
inlawrev-21198	1869	6	not	not	PART
inlawrev-21198	1869	7	consider	consider	VERB
inlawrev-21198	1869	8	the	the	DET
inlawrev-21198	1869	9	fact	fact	NOUN
inlawrev-21198	1869	10	“	"	PUNCT
inlawrev-21198	1869	11	that	that	SCONJ
inlawrev-21198	1869	12	property	property	NOUN
inlawrev-21198	1869	13	development	development	NOUN
inlawrev-21198	1869	14	received	receive	VERB
inlawrev-21198	1869	15	form	form	NOUN
inlawrev-21198	1869	16	11s	11	NOUN
inlawrev-21198	1869	17	that	that	PRON
inlawrev-21198	1869	18	contained	contain	VERB
inlawrev-21198	1869	19	a	a	DET
inlawrev-21198	1869	20	statement	statement	NOUN
inlawrev-21198	1869	21	,	,	PUNCT
inlawrev-21198	1869	22	missing	miss	VERB
inlawrev-21198	1869	23	from	from	ADP
inlawrev-21198	1869	24	the	the	DET
inlawrev-21198	1869	25	form	form	NOUN
inlawrev-21198	1869	26	122s	122s	NOUN
inlawrev-21198	1869	27	,	,	PUNCT
inlawrev-21198	1869	28	explaining	explain	VERB
inlawrev-21198	1869	29	the	the	DET
inlawrev-21198	1869	30	right	right	NOUN
inlawrev-21198	1869	31	to	to	PART
inlawrev-21198	1869	32	review	review	VERB
inlawrev-21198	1869	33	under	under	ADP
inlawrev-21198	1869	34	indiana	indiana	PROPN
inlawrev-21198	1869	35	code	code	PROPN
inlawrev-21198	1869	36	§	§	PROPN
inlawrev-21198	1869	37	6	6	NUM
inlawrev-21198	1869	38	-	-	SYM
inlawrev-21198	1869	39	1.1	1.1	NUM
inlawrev-21198	1869	40	-	-	PUNCT
inlawrev-21198	1869	41	15	15	NUM
inlawrev-21198	1869	42	-	-	SYM
inlawrev-21198	1869	43	1	1	NUM
inlawrev-21198	1869	44	”	"	PUNCT
inlawrev-21198	1869	45	)	)	PUNCT
inlawrev-21198	1869	46	.	.	PUNCT
inlawrev-21198	1870	1	422	422	NUM
inlawrev-21198	1870	2	.	.	PUNCT
inlawrev-21198	1871	1	i	i	PRON
inlawrev-21198	1871	2	d.	d.	PROPN
inlawrev-21198	1871	3	at	at	ADP
inlawrev-21198	1871	4	184	184	NUM
inlawrev-21198	1871	5	.	.	PUNCT
inlawrev-21198	1871	6	423	423	NUM
inlawrev-21198	1871	7	.	.	PUNCT
inlawrev-21198	1872	1	i	i	PRON
inlawrev-21198	1872	2	d.	d.	PROPN
inlawrev-21198	1872	3	424	424	NUM
inlawrev-21198	1872	4	.	.	PUNCT
inlawrev-21198	1873	1	i	i	PRON
inlawrev-21198	1873	2	d.	d.	PROPN
inlawrev-21198	1873	3	425	425	NUM
inlawrev-21198	1873	4	.	.	PUNCT
inlawrev-21198	1874	1	i	i	PRON
inlawrev-21198	1874	2	d.	d.	PROPN
inlawrev-21198	1874	3	426	426	NUM
inlawrev-21198	1874	4	.	.	PUNCT
inlawrev-21198	1875	1	i	i	PRON
inlawrev-21198	1875	2	d.	d.	PROPN
inlawrev-21198	1875	3	427	427	NUM
inlawrev-21198	1875	4	.	.	PUNCT
inlawrev-21198	1876	1	i	i	PRON
inlawrev-21198	1876	2	d.	d.	PROPN
inlawrev-21198	1876	3	428	428	NUM
inlawrev-21198	1876	4	.	.	PUNCT
inlawrev-21198	1877	1	i	i	PRON
inlawrev-21198	1877	2	d.	d.	PROPN
inlawrev-21198	1877	3	at	at	ADP
inlawrev-21198	1877	4	185	185	NUM
inlawrev-21198	1877	5	.	.	PUNCT
inlawrev-21198	1878	1	429	429	NUM
inlawrev-21198	1878	2	.	.	X
inlawrev-21198	1879	1	42	42	NUM
inlawrev-21198	1879	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	1879	3	590	590	NUM
inlawrev-21198	1879	4	(	(	PUNCT
inlawrev-21198	1879	5	ind	ind	NOUN
inlawrev-21198	1879	6	.	.	PUNCT
inlawrev-21198	1880	1	t.c	t.c	PROPN
inlawrev-21198	1880	2	.	.	PROPN
inlawrev-21198	1880	3	2015	2015	NUM
inlawrev-21198	1880	4	)	)	PUNCT
inlawrev-21198	1881	1	,	,	PUNCT
inlawrev-21198	1881	2	trans	trans	PROPN
inlawrev-21198	1881	3	.	.	PROPN
inlawrev-21198	1881	4	denied	deny	VERB
inlawrev-21198	1881	5	,	,	PUNCT
inlawrev-21198	1881	6	43	43	NUM
inlawrev-21198	1881	7	n.e.3d	n.e.3d	NUM
inlawrev-21198	1881	8	244	244	NUM
inlawrev-21198	1881	9	(	(	PUNCT
inlawrev-21198	1881	10	ind	ind	NOUN
inlawrev-21198	1881	11	.	.	PROPN
inlawrev-21198	1881	12	2016	2016	NUM
inlawrev-21198	1881	13	)	)	PUNCT
inlawrev-21198	1881	14	.	.	PUNCT
inlawrev-21198	1882	1	430	430	NUM
inlawrev-21198	1882	2	.	.	PUNCT
inlawrev-21198	1883	1	i	i	PRON
inlawrev-21198	1883	2	d.	d.	PROPN
inlawrev-21198	1883	3	at	at	ADP
inlawrev-21198	1883	4	592	592	NUM
inlawrev-21198	1883	5	.	.	PUNCT
inlawrev-21198	1884	1	431	431	NUM
inlawrev-21198	1884	2	.	.	PUNCT
inlawrev-21198	1885	1	i	i	PRON
inlawrev-21198	1885	2	d.	d.	PROPN
inlawrev-21198	1885	3	432	432	NUM
inlawrev-21198	1885	4	.	.	PUNCT
inlawrev-21198	1886	1	i	i	PRON
inlawrev-21198	1886	2	d.	d.	PROPN
inlawrev-21198	1886	3	433	433	NUM
inlawrev-21198	1886	4	.	.	PUNCT
inlawrev-21198	1887	1	i	i	PRON
inlawrev-21198	1887	2	d.	d.	PROPN
inlawrev-21198	1887	3	434	434	NUM
inlawrev-21198	1887	4	.	.	PUNCT
inlawrev-21198	1888	1	i	i	PRON
inlawrev-21198	1888	2	d.	d.	PROPN
inlawrev-21198	1888	3	at	at	ADP
inlawrev-21198	1888	4	593	593	NUM
inlawrev-21198	1888	5	.	.	PUNCT
inlawrev-21198	1889	1	2016	2016	NUM
inlawrev-21198	1889	2	]	]	PUNCT
inlawrev-21198	1889	3	taxation	taxation	NOUN
inlawrev-21198	1889	4	1275	1275	NUM
inlawrev-21198	1889	5	issue	issue	NOUN
inlawrev-21198	1889	6	an	an	DET
inlawrev-21198	1889	7	order	order	NOUN
inlawrev-21198	1889	8	of	of	ADP
inlawrev-21198	1889	9	dismissal	dismissal	NOUN
inlawrev-21198	1889	10	on	on	ADP
inlawrev-21198	1889	11	its	its	PRON
inlawrev-21198	1889	12	own	own	ADJ
inlawrev-21198	1889	13	motion	motion	NOUN
inlawrev-21198	1889	14	.	.	PUNCT
inlawrev-21198	1890	1	next	next	ADV
inlawrev-21198	1890	2	,	,	PUNCT
inlawrev-21198	1890	3	pulte	pulte	PROPN
inlawrev-21198	1890	4	claimed	claim	VERB
inlawrev-21198	1890	5	the	the	DET
inlawrev-21198	1890	6	ibtr435	ibtr435	PROPN
inlawrev-21198	1890	7	was	be	AUX
inlawrev-21198	1890	8	required	require	VERB
inlawrev-21198	1890	9	to	to	PART
inlawrev-21198	1890	10	hold	hold	VERB
inlawrev-21198	1890	11	an	an	DET
inlawrev-21198	1890	12	evidentiary	evidentiary	ADJ
inlawrev-21198	1890	13	hearing	hearing	NOUN
inlawrev-21198	1890	14	before	before	ADP
inlawrev-21198	1890	15	dismissing	dismiss	VERB
inlawrev-21198	1890	16	this	this	DET
inlawrev-21198	1890	17	case	case	NOUN
inlawrev-21198	1890	18	on	on	ADP
inlawrev-21198	1890	19	procedural	procedural	ADJ
inlawrev-21198	1890	20	grounds	ground	NOUN
inlawrev-21198	1890	21	.	.	PUNCT
inlawrev-21198	1891	1	however	however	ADV
inlawrev-21198	1891	2	,	,	PUNCT
inlawrev-21198	1891	3	the	the	DET
inlawrev-21198	1891	4	tax	tax	NOUN
inlawrev-21198	1891	5	court	court	NOUN
inlawrev-21198	1891	6	stated	state	VERB
inlawrev-21198	1891	7	the	the	DET
inlawrev-21198	1891	8	ibtr	ibtr	ADJ
inlawrev-21198	1891	9	was	be	AUX
inlawrev-21198	1891	10	not	not	PART
inlawrev-21198	1891	11	required436	required436	VERB
inlawrev-21198	1891	12	to	to	PART
inlawrev-21198	1891	13	hold	hold	VERB
inlawrev-21198	1891	14	an	an	DET
inlawrev-21198	1891	15	evidentiary	evidentiary	ADJ
inlawrev-21198	1891	16	hearing	hearing	NOUN
inlawrev-21198	1891	17	before	before	ADP
inlawrev-21198	1891	18	dismissing	dismiss	VERB
inlawrev-21198	1891	19	a	a	DET
inlawrev-21198	1891	20	case	case	NOUN
inlawrev-21198	1891	21	on	on	ADP
inlawrev-21198	1891	22	procedural	procedural	ADJ
inlawrev-21198	1891	23	grounds	ground	NOUN
inlawrev-21198	1891	24	because	because	SCONJ
inlawrev-21198	1891	25	indiana	indiana	PROPN
inlawrev-21198	1891	26	code	code	PROPN
inlawrev-21198	1891	27	section	section	NOUN
inlawrev-21198	1891	28	6	6	NUM
inlawrev-21198	1891	29	-	-	SYM
inlawrev-21198	1891	30	1.1	1.1	NUM
inlawrev-21198	1891	31	-	-	PUNCT
inlawrev-21198	1891	32	15	15	NUM
inlawrev-21198	1891	33	-	-	PUNCT
inlawrev-21198	1891	34	4(a	4(a	NUM
inlawrev-21198	1891	35	)	)	PUNCT
inlawrev-21198	1891	36	only	only	ADV
inlawrev-21198	1891	37	required	require	VERB
inlawrev-21198	1891	38	a	a	DET
inlawrev-21198	1891	39	hearing	hearing	NOUN
inlawrev-21198	1891	40	on	on	ADP
inlawrev-21198	1891	41	the	the	DET
inlawrev-21198	1891	42	merits	merit	NOUN
inlawrev-21198	1891	43	.	.	PUNCT
inlawrev-21198	1892	1	437	437	NUM
inlawrev-21198	1892	2	additionally	additionally	ADV
inlawrev-21198	1892	3	,	,	PUNCT
inlawrev-21198	1892	4	pulte	pulte	NOUN
inlawrev-21198	1892	5	claimed	claim	VERB
inlawrev-21198	1892	6	the	the	DET
inlawrev-21198	1892	7	ibtr	ibtr	NOUN
inlawrev-21198	1892	8	erred	err	VERB
inlawrev-21198	1892	9	by	by	ADP
inlawrev-21198	1892	10	determining	determine	VERB
inlawrev-21198	1892	11	the	the	DET
inlawrev-21198	1892	12	form	form	NOUN
inlawrev-21198	1892	13	133	133	NUM
inlawrev-21198	1892	14	appeal	appeal	NOUN
inlawrev-21198	1892	15	procedure	procedure	NOUN
inlawrev-21198	1892	16	was	be	AUX
inlawrev-21198	1892	17	improper	improper	ADJ
inlawrev-21198	1892	18	.	.	PUNCT
inlawrev-21198	1893	1	pulte	pulte	PROPN
inlawrev-21198	1893	2	reasoned	reason	VERB
inlawrev-21198	1893	3	that	that	SCONJ
inlawrev-21198	1893	4	because	because	SCONJ
inlawrev-21198	1893	5	common	common	ADJ
inlawrev-21198	1893	6	areas438	areas438	PROPN
inlawrev-21198	1893	7	have	have	VERB
inlawrev-21198	1893	8	an	an	DET
inlawrev-21198	1893	9	assessed	assessed	ADJ
inlawrev-21198	1893	10	value	value	NOUN
inlawrev-21198	1893	11	of	of	ADP
inlawrev-21198	1893	12	zero	zero	NUM
inlawrev-21198	1893	13	per	per	ADP
inlawrev-21198	1893	14	se	se	X
inlawrev-21198	1893	15	,	,	PUNCT
inlawrev-21198	1893	16	an	an	DET
inlawrev-21198	1893	17	objective	objective	ADJ
inlawrev-21198	1893	18	determination	determination	NOUN
inlawrev-21198	1893	19	of	of	ADP
inlawrev-21198	1893	20	whether	whether	SCONJ
inlawrev-21198	1893	21	or	or	CCONJ
inlawrev-21198	1893	22	not	not	PART
inlawrev-21198	1893	23	pulte	pulte	PROPN
inlawrev-21198	1893	24	’s	’s	PART
inlawrev-21198	1893	25	parcels	parcel	NOUN
inlawrev-21198	1893	26	were	be	AUX
inlawrev-21198	1893	27	common	common	ADJ
inlawrev-21198	1893	28	areas	area	NOUN
inlawrev-21198	1893	29	was	be	AUX
inlawrev-21198	1893	30	the	the	DET
inlawrev-21198	1893	31	only	only	ADJ
inlawrev-21198	1893	32	inquiry	inquiry	NOUN
inlawrev-21198	1893	33	needed	need	VERB
inlawrev-21198	1893	34	.	.	PUNCT
inlawrev-21198	1894	1	however,439	however,439	PROPN
inlawrev-21198	1894	2	the	the	DET
inlawrev-21198	1894	3	tax	tax	NOUN
inlawrev-21198	1894	4	court	court	NOUN
inlawrev-21198	1894	5	determined	determine	VERB
inlawrev-21198	1894	6	the	the	DET
inlawrev-21198	1894	7	form	form	NOUN
inlawrev-21198	1894	8	133	133	NUM
inlawrev-21198	1894	9	appeal	appeal	NOUN
inlawrev-21198	1894	10	procedure	procedure	NOUN
inlawrev-21198	1894	11	was	be	AUX
inlawrev-21198	1894	12	improper	improper	ADJ
inlawrev-21198	1894	13	to	to	PART
inlawrev-21198	1894	14	claim	claim	VERB
inlawrev-21198	1894	15	illegal	illegal	ADJ
inlawrev-21198	1894	16	common	common	ADJ
inlawrev-21198	1894	17	area	area	NOUN
inlawrev-21198	1894	18	assessm	assessm	ADJ
inlawrev-21198	1894	19	ents	ent	NOUN
inlawrev-21198	1894	20	because	because	SCONJ
inlawrev-21198	1894	21	prior	prior	ADJ
inlawrev-21198	1894	22	decisions	decision	NOUN
inlawrev-21198	1894	23	had	have	VERB
inlawrev-21198	1894	24	no	no	DET
inlawrev-21198	1894	25	precedential	precedential	ADJ
inlawrev-21198	1894	26	value	value	NOUN
inlawrev-21198	1894	27	and	and	CCONJ
inlawrev-21198	1894	28	there	there	PRON
inlawrev-21198	1894	29	was	be	VERB
inlawrev-21198	1894	30	no	no	DET
inlawrev-21198	1894	31	such	such	ADJ
inlawrev-21198	1894	32	per	per	X
inlawrev-21198	1894	33	se	se	X
inlawrev-21198	1894	34	rule	rule	NOUN
inlawrev-21198	1894	35	requiring	require	VERB
inlawrev-21198	1894	36	a	a	DET
inlawrev-21198	1894	37	subjective	subjective	ADJ
inlawrev-21198	1894	38	judgment.440	judgment.440	NOUN
inlawrev-21198	1894	39	finally	finally	ADV
inlawrev-21198	1894	40	,	,	PUNCT
inlawrev-21198	1894	41	pulte	pulte	PROPN
inlawrev-21198	1894	42	asserted	assert	VERB
inlawrev-21198	1894	43	the	the	DET
inlawrev-21198	1894	44	assessor	assessor	NOUN
inlawrev-21198	1894	45	bore	bear	VERB
inlawrev-21198	1894	46	the	the	DET
inlawrev-21198	1894	47	burden	burden	NOUN
inlawrev-21198	1894	48	of	of	ADP
inlawrev-21198	1894	49	proving	prove	VERB
inlawrev-21198	1894	50	to	to	ADP
inlawrev-21198	1894	51	the	the	DET
inlawrev-21198	1894	52	ib	ib	NOUN
inlawrev-21198	1894	53	t	t	PROPN
inlawrev-21198	1894	54	r	r	NOUN
inlawrev-21198	1894	55	the	the	DET
inlawrev-21198	1894	56	assessments	assessment	NOUN
inlawrev-21198	1894	57	were	be	AUX
inlawrev-21198	1894	58	correct	correct	ADJ
inlawrev-21198	1894	59	.	.	PUNCT
inlawrev-21198	1895	1	however	however	ADV
inlawrev-21198	1895	2	,	,	PUNCT
inlawrev-21198	1895	3	the	the	DET
inlawrev-21198	1895	4	tax	tax	NOUN
inlawrev-21198	1895	5	court	court	NOUN
inlawrev-21198	1895	6	determined	determine	VERB
inlawrev-21198	1895	7	the	the	DET
inlawrev-21198	1895	8	burden441	burden441	PROPN
inlawrev-21198	1895	9	to	to	PART
inlawrev-21198	1895	10	show	show	VERB
inlawrev-21198	1895	11	the	the	DET
inlawrev-21198	1895	12	form	form	NOUN
inlawrev-21198	1895	13	133	133	NUM
inlawrev-21198	1895	14	was	be	AUX
inlawrev-21198	1895	15	the	the	DET
inlawrev-21198	1895	16	proper	proper	ADJ
inlawrev-21198	1895	17	was	be	AUX
inlawrev-21198	1895	18	with	with	ADP
inlawrev-21198	1895	19	pulte	pulte	NOUN
inlawrev-21198	1895	20	,	,	PUNCT
inlawrev-21198	1895	21	but	but	CCONJ
inlawrev-21198	1895	22	that	that	SCONJ
inlawrev-21198	1895	23	such	such	ADJ
inlawrev-21198	1895	24	burden	burden	NOUN
inlawrev-21198	1895	25	m	m	VERB
inlawrev-21198	1895	26	ay	ay	NOUN
inlawrev-21198	1895	27	shift	shift	NOUN
inlawrev-21198	1895	28	to	to	ADP
inlawrev-21198	1895	29	the	the	DET
inlawrev-21198	1895	30	assessor	assessor	NOUN
inlawrev-21198	1895	31	“	"	PUNCT
inlawrev-21198	1895	32	only	only	ADV
inlawrev-21198	1895	33	when	when	SCONJ
inlawrev-21198	1895	34	the	the	DET
inlawrev-21198	1895	35	validity	validity	NOUN
inlawrev-21198	1895	36	of	of	ADP
inlawrev-21198	1895	37	the	the	DET
inlawrev-21198	1895	38	assessm	assessm	PROPN
inlawrev-21198	1895	39	ent	ent	PROPN
inlawrev-21198	1895	40	is	be	AUX
inlawrev-21198	1895	41	at	at	ADP
inlawrev-21198	1895	42	issue	issue	NOUN
inlawrev-21198	1895	43	,	,	PUNCT
inlawrev-21198	1895	44	not	not	PART
inlawrev-21198	1895	45	when	when	SCONJ
inlawrev-21198	1895	46	,	,	PUNCT
inlawrev-21198	1895	47	as	as	ADP
inlawrev-21198	1895	48	here	here	ADV
inlawrev-21198	1895	49	,	,	PUNCT
inlawrev-21198	1895	50	there	there	PRON
inlawrev-21198	1895	51	is	be	VERB
inlawrev-21198	1895	52	a	a	DET
inlawrev-21198	1895	53	preliminary	preliminary	ADJ
inlawrev-21198	1895	54	procedural	procedural	ADJ
inlawrev-21198	1895	55	issue	issue	NOUN
inlawrev-21198	1895	56	being	be	AUX
inlawrev-21198	1895	57	determined	determine	VERB
inlawrev-21198	1895	58	.	.	PUNCT
inlawrev-21198	1896	1	”442	”442	VERB
inlawrev-21198	1896	2	22	22	NUM
inlawrev-21198	1896	3	.	.	PUNCT
inlawrev-21198	1897	1	cooper	cooper	PROPN
inlawrev-21198	1897	2	v.	v.	PROPN
inlawrev-21198	1897	3	allen	allen	PROPN
inlawrev-21198	1897	4	county	county	PROPN
inlawrev-21198	1897	5	assessor	assessor	NOUN
inlawrev-21198	1897	6	.	.	PUNCT
inlawrev-21198	1898	1	—	—	PUNCT
inlawrev-21198	1898	2	carol	carol	PROPN
inlawrev-21198	1898	3	cooper	cooper	PROPN
inlawrev-21198	1898	4	owned	own	VERB
inlawrev-21198	1898	5	a	a	DET
inlawrev-21198	1898	6	single-443	single-443	NOUN
inlawrev-21198	1898	7	family	family	NOUN
inlawrev-21198	1898	8	home	home	NOUN
inlawrev-21198	1898	9	in	in	ADP
inlawrev-21198	1898	10	an	an	DET
inlawrev-21198	1898	11	area	area	NOUN
inlawrev-21198	1898	12	referred	refer	VERB
inlawrev-21198	1898	13	to	to	ADP
inlawrev-21198	1898	14	as	as	ADP
inlawrev-21198	1898	15	the	the	DET
inlawrev-21198	1898	16	“	"	PUNCT
inlawrev-21198	1898	17	shadow	shadow	NOUN
inlawrev-21198	1898	18	creek	creek	PROPN
inlawrev-21198	1898	19	subdivision	subdivision	NOUN
inlawrev-21198	1898	20	”	"	PUNCT
inlawrev-21198	1898	21	in	in	ADP
inlawrev-21198	1898	22	huntertown	huntertown	NOUN
inlawrev-21198	1898	23	,	,	PUNCT
inlawrev-21198	1898	24	indiana	indiana	PROPN
inlawrev-21198	1898	25	and	and	CCONJ
inlawrev-21198	1898	26	for	for	ADP
inlawrev-21198	1898	27	the	the	DET
inlawrev-21198	1898	28	m	m	NOUN
inlawrev-21198	1898	29	arch	arch	ADJ
inlawrev-21198	1898	30	1	1	NUM
inlawrev-21198	1898	31	,	,	PUNCT
inlawrev-21198	1898	32	2012	2012	NUM
inlawrev-21198	1898	33	assessment	assessment	NOUN
inlawrev-21198	1898	34	of	of	ADP
inlawrev-21198	1898	35	cooper	cooper	NOUN
inlawrev-21198	1898	36	’s	’s	PART
inlawrev-21198	1898	37	real	real	ADJ
inlawrev-21198	1898	38	property	property	NOUN
inlawrev-21198	1898	39	,	,	PUNCT
inlawrev-21198	1898	40	the	the	DET
inlawrev-21198	1898	41	assessor	assessor	NOUN
inlawrev-21198	1898	42	assess	assess	VERB
inlawrev-21198	1898	43	the	the	DET
inlawrev-21198	1898	44	value	value	NOUN
inlawrev-21198	1898	45	of	of	ADP
inlawrev-21198	1898	46	cooper	cooper	NOUN
inlawrev-21198	1898	47	’s	’s	PART
inlawrev-21198	1898	48	property	property	NOUN
inlawrev-21198	1898	49	at	at	ADP
inlawrev-21198	1898	50	$	$	SYM
inlawrev-21198	1898	51	517,100.444	517,100.444	NUM
inlawrev-21198	1898	52	believing	believe	VERB
inlawrev-21198	1898	53	that	that	SCONJ
inlawrev-21198	1898	54	such	such	ADJ
inlawrev-21198	1898	55	assessment	assessment	NOUN
inlawrev-21198	1898	56	was	be	AUX
inlawrev-21198	1898	57	too	too	ADV
inlawrev-21198	1898	58	high	high	ADJ
inlawrev-21198	1898	59	,	,	PUNCT
inlawrev-21198	1898	60	cooper	cooper	PROPN
inlawrev-21198	1898	61	appealed	appeal	VERB
inlawrev-21198	1898	62	to	to	ADP
inlawrev-21198	1898	63	the	the	DET
inlawrev-21198	1898	64	ptaboa	ptaboa	NOUN
inlawrev-21198	1898	65	,	,	PUNCT
inlawrev-21198	1898	66	which	which	PRON
inlawrev-21198	1898	67	denied	deny	VERB
inlawrev-21198	1898	68	cooper	cooper	PROPN
inlawrev-21198	1898	69	’s	’s	PART
inlawrev-21198	1898	70	appeal	appeal	NOUN
inlawrev-21198	1898	71	.	.	PUNCT
inlawrev-21198	1899	1	thereafter	thereafter	ADV
inlawrev-21198	1899	2	,	,	PUNCT
inlawrev-21198	1899	3	cooper	cooper	PROPN
inlawrev-21198	1899	4	appealed	appeal	VERB
inlawrev-21198	1899	5	the	the	DET
inlawrev-21198	1899	6	assessor’s445	assessor’s445	ADJ
inlawrev-21198	1899	7	decision	decision	NOUN
inlawrev-21198	1899	8	to	to	ADP
inlawrev-21198	1899	9	the	the	DET
inlawrev-21198	1899	10	ib	ib	PROPN
inlawrev-21198	1899	11	tr	tr	VERB
inlawrev-21198	1899	12	and	and	CCONJ
inlawrev-21198	1899	13	the	the	DET
inlawrev-21198	1899	14	ib	ib	NOUN
inlawrev-21198	1899	15	tr	tr	VERB
inlawrev-21198	1899	16	issued	issue	VERB
inlawrev-21198	1899	17	a	a	DET
inlawrev-21198	1899	18	final	final	ADJ
inlawrev-21198	1899	19	determination	determination	NOUN
inlawrev-21198	1899	20	,	,	PUNCT
inlawrev-21198	1899	21	which	which	PRON
inlawrev-21198	1899	22	stated	state	VERB
inlawrev-21198	1899	23	the	the	DET
inlawrev-21198	1899	24	assessor	assessor	NOUN
inlawrev-21198	1899	25	’s	’s	PART
inlawrev-21198	1899	26	evidence	evidence	NOUN
inlawrev-21198	1899	27	established	establish	VERB
inlawrev-21198	1899	28	a	a	DET
inlawrev-21198	1899	29	prima	prima	NOUN
inlawrev-21198	1899	30	facie	facie	NOUN
inlawrev-21198	1899	31	case	case	NOUN
inlawrev-21198	1899	32	that	that	PRON
inlawrev-21198	1899	33	was	be	AUX
inlawrev-21198	1899	34	not	not	PART
inlawrev-21198	1899	35	rebutted.446	rebutted.446	ADV
inlawrev-21198	1899	36	thereafter	thereafter	ADV
inlawrev-21198	1899	37	,	,	PUNCT
inlawrev-21198	1899	38	cooper	cooper	PROPN
inlawrev-21198	1899	39	filed	file	VERB
inlawrev-21198	1899	40	a	a	DET
inlawrev-21198	1899	41	tax	tax	NOUN
inlawrev-21198	1899	42	appeal.447	appeal.447	NOUN
inlawrev-21198	1899	43	in	in	ADP
inlawrev-21198	1899	44	cooper	cooper	PROPN
inlawrev-21198	1899	45	’s	’s	PART
inlawrev-21198	1899	46	appeal	appeal	NOUN
inlawrev-21198	1899	47	,	,	PUNCT
inlawrev-21198	1899	48	she	she	PRON
inlawrev-21198	1899	49	argued	argue	VERB
inlawrev-21198	1899	50	the	the	DET
inlawrev-21198	1899	51	ibtr	ibtr	VERB
inlawrev-21198	1899	52	’s	’s	PART
inlawrev-21198	1899	53	final	final	ADJ
inlawrev-21198	1899	54	determination	determination	NOUN
inlawrev-21198	1899	55	should	should	AUX
inlawrev-21198	1899	56	be	be	AUX
inlawrev-21198	1899	57	reversed	reverse	VERB
inlawrev-21198	1899	58	because	because	SCONJ
inlawrev-21198	1899	59	it	it	PRON
inlawrev-21198	1899	60	was	be	AUX
inlawrev-21198	1899	61	contrary	contrary	ADJ
inlawrev-21198	1899	62	to	to	ADP
inlawrev-21198	1899	63	law	law	NOUN
inlawrev-21198	1899	64	and	and	CCONJ
inlawrev-21198	1899	65	that	that	SCONJ
inlawrev-21198	1899	66	it	it	PRON
inlawrev-21198	1899	67	was	be	AUX
inlawrev-21198	1899	68	not	not	PART
inlawrev-21198	1899	69	supported	support	VERB
inlawrev-21198	1899	70	by	by	ADP
inlawrev-21198	1899	71	435	435	NUM
inlawrev-21198	1899	72	.	.	PUNCT
inlawrev-21198	1900	1	i	i	PRON
inlawrev-21198	1900	2	d.	d.	PROPN
inlawrev-21198	1900	3	at	at	ADP
inlawrev-21198	1900	4	593	593	NUM
inlawrev-21198	1900	5	-	-	SYM
inlawrev-21198	1900	6	94	94	NUM
inlawrev-21198	1900	7	(	(	PUNCT
inlawrev-21198	1900	8	citing	cite	VERB
inlawrev-21198	1900	9	muir	muir	PROPN
inlawrev-21198	1900	10	woods	woods	PROPN
inlawrev-21198	1900	11	,	,	PUNCT
inlawrev-21198	1900	12	inc	inc	PROPN
inlawrev-21198	1900	13	.	.	PROPN
inlawrev-21198	1901	1	v.	v.	ADP
inlawrev-21198	1901	2	o’connor	o’connor	ADV
inlawrev-21198	1901	3	,	,	PUNCT
inlawrev-21198	1901	4	36	36	NUM
inlawrev-21198	1901	5	n.e.3d	n.e.3d	NUM
inlawrev-21198	1901	6	1208	1208	NUM
inlawrev-21198	1901	7	(	(	PUNCT
inlawrev-21198	1901	8	ind	ind	NOUN
inlawrev-21198	1901	9	.	.	PUNCT
inlawrev-21198	1902	1	t.c	t.c	PROPN
inlawrev-21198	1902	2	.	.	PROPN
inlawrev-21198	1902	3	)	)	PUNCT
inlawrev-21198	1903	1	,	,	PUNCT
inlawrev-21198	1903	2	trans	trans	PROPN
inlawrev-21198	1903	3	.	.	PROPN
inlawrev-21198	1903	4	denied	deny	VERB
inlawrev-21198	1903	5	,	,	PUNCT
inlawrev-21198	1903	6	41	41	NUM
inlawrev-21198	1903	7	n.e.3d	n.e.3d	NUM
inlawrev-21198	1903	8	691	691	NUM
inlawrev-21198	1903	9	(	(	PUNCT
inlawrev-21198	1903	10	ind	ind	NOUN
inlawrev-21198	1903	11	.	.	NOUN
inlawrev-21198	1903	12	2015	2015	NUM
inlawrev-21198	1903	13	)	)	PUNCT
inlawrev-21198	1903	14	)	)	PUNCT
inlawrev-21198	1903	15	.	.	PUNCT
inlawrev-21198	1904	1	436	436	NUM
inlawrev-21198	1904	2	.	.	PUNCT
inlawrev-21198	1905	1	i	i	PRON
inlawrev-21198	1905	2	d.	d.	PROPN
inlawrev-21198	1905	3	at	at	ADP
inlawrev-21198	1905	4	594	594	NUM
inlawrev-21198	1905	5	.	.	PUNCT
inlawrev-21198	1905	6	437	437	NUM
inlawrev-21198	1905	7	.	.	PUNCT
inlawrev-21198	1906	1	i	i	PRON
inlawrev-21198	1906	2	d.	d.	PROPN
inlawrev-21198	1906	3	438	438	NUM
inlawrev-21198	1906	4	.	.	PUNCT
inlawrev-21198	1907	1	i	i	PRON
inlawrev-21198	1907	2	d.	d.	PROPN
inlawrev-21198	1907	3	439	439	NUM
inlawrev-21198	1907	4	.	.	PUNCT
inlawrev-21198	1908	1	i	i	PRON
inlawrev-21198	1908	2	d.	d.	PROPN
inlawrev-21198	1908	3	440	440	NUM
inlawrev-21198	1908	4	.	.	PUNCT
inlawrev-21198	1909	1	i	i	PRON
inlawrev-21198	1909	2	d.	d.	PROPN
inlawrev-21198	1909	3	at	at	ADP
inlawrev-21198	1909	4	595	595	NUM
inlawrev-21198	1909	5	.	.	PUNCT
inlawrev-21198	1910	1	441	441	NUM
inlawrev-21198	1910	2	.	.	PUNCT
inlawrev-21198	1911	1	i	i	PRON
inlawrev-21198	1911	2	d.	d.	PROPN
inlawrev-21198	1911	3	442	442	NUM
inlawrev-21198	1911	4	.	.	PUNCT
inlawrev-21198	1912	1	i	i	PRON
inlawrev-21198	1912	2	d.	d.	PROPN
inlawrev-21198	1912	3	at	at	ADP
inlawrev-21198	1912	4	596	596	NUM
inlawrev-21198	1912	5	.	.	PUNCT
inlawrev-21198	1913	1	443	443	NUM
inlawrev-21198	1913	2	.	.	X
inlawrev-21198	1914	1	42	42	NUM
inlawrev-21198	1914	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	1914	3	596	596	NUM
inlawrev-21198	1914	4	(	(	PUNCT
inlawrev-21198	1914	5	ind	ind	NOUN
inlawrev-21198	1914	6	.	.	PUNCT
inlawrev-21198	1915	1	t.c	t.c	PROPN
inlawrev-21198	1915	2	.	.	PROPN
inlawrev-21198	1915	3	2015	2015	NUM
inlawrev-21198	1915	4	)	)	PUNCT
inlawrev-21198	1915	5	.	.	PUNCT
inlawrev-21198	1916	1	444	444	NUM
inlawrev-21198	1916	2	.	.	PUNCT
inlawrev-21198	1917	1	i	i	PRON
inlawrev-21198	1917	2	d.	d.	PROPN
inlawrev-21198	1917	3	at	at	ADP
inlawrev-21198	1917	4	597	597	NUM
inlawrev-21198	1917	5	(	(	PUNCT
inlawrev-21198	1917	6	noting	note	VERB
inlawrev-21198	1917	7	that	that	SCONJ
inlawrev-21198	1917	8	included	include	VERB
inlawrev-21198	1917	9	$	$	SYM
inlawrev-21198	1917	10	173,400	173,400	NUM
inlawrev-21198	1917	11	for	for	ADP
inlawrev-21198	1917	12	the	the	DET
inlawrev-21198	1917	13	land	land	NOUN
inlawrev-21198	1917	14	and	and	CCONJ
inlawrev-21198	1917	15	$	$	SYM
inlawrev-21198	1917	16	343,700	343,700	NUM
inlawrev-21198	1917	17	for	for	ADP
inlawrev-21198	1917	18	the	the	DET
inlawrev-21198	1917	19	improvements	improvement	NOUN
inlawrev-21198	1917	20	)	)	PUNCT
inlawrev-21198	1917	21	.	.	PUNCT
inlawrev-21198	1918	1	445	445	NUM
inlawrev-21198	1918	2	.	.	PUNCT
inlawrev-21198	1919	1	i	i	PRON
inlawrev-21198	1919	2	d.	d.	PROPN
inlawrev-21198	1919	3	446	446	NUM
inlawrev-21198	1919	4	.	.	PUNCT
inlawrev-21198	1920	1	i	i	PRON
inlawrev-21198	1920	2	d.	d.	PROPN
inlawrev-21198	1920	3	447	447	NUM
inlawrev-21198	1920	4	.	.	PUNCT
inlawrev-21198	1921	1	i	i	PRON
inlawrev-21198	1921	2	d.	d.	PROPN
inlawrev-21198	1921	3	at	at	ADP
inlawrev-21198	1921	4	598	598	NUM
inlawrev-21198	1921	5	.	.	PUNCT
inlawrev-21198	1921	6	1276	1276	NUM
inlawrev-21198	1921	7	indiana	indiana	PROPN
inlawrev-21198	1921	8	law	law	PROPN
inlawrev-21198	1921	9	review	review	NOUN
inlawrev-21198	1922	1	[	[	X
inlawrev-21198	1922	2	vol	vol	NOUN
inlawrev-21198	1922	3	.	.	PUNCT
inlawrev-21198	1923	1	49:1235	49:1235	NUM
inlawrev-21198	1923	2	substantial	substantial	ADJ
inlawrev-21198	1923	3	evidence	evidence	NOUN
inlawrev-21198	1923	4	.	.	PUNCT
inlawrev-21198	1924	1	however	however	ADV
inlawrev-21198	1924	2	,	,	PUNCT
inlawrev-21198	1924	3	the	the	DET
inlawrev-21198	1924	4	tax	tax	NOUN
inlawrev-21198	1924	5	court	court	NOUN
inlawrev-21198	1924	6	rejected	reject	VERB
inlawrev-21198	1924	7	cooper	cooper	NOUN
inlawrev-21198	1924	8	’s	’s	PART
inlawrev-21198	1924	9	arguments,448	arguments,448	ADV
inlawrev-21198	1924	10	noting	note	VERB
inlawrev-21198	1924	11	the	the	DET
inlawrev-21198	1924	12	lots	lot	NOUN
inlawrev-21198	1924	13	within	within	ADP
inlawrev-21198	1924	14	shadow	shadow	PROPN
inlawrev-21198	1924	15	creek	creek	PROPN
inlawrev-21198	1924	16	were	be	AUX
inlawrev-21198	1924	17	already	already	ADV
inlawrev-21198	1924	18	presumed	presume	VERB
inlawrev-21198	1924	19	to	to	PART
inlawrev-21198	1924	20	be	be	AUX
inlawrev-21198	1924	21	comparable	comparable	ADJ
inlawrev-21198	1924	22	because	because	SCONJ
inlawrev-21198	1924	23	the	the	DET
inlawrev-21198	1924	24	assessed	assessed	ADJ
inlawrev-21198	1924	25	value	value	NOUN
inlawrev-21198	1924	26	of	of	ADP
inlawrev-21198	1924	27	residential	residential	ADJ
inlawrev-21198	1924	28	land	land	NOUN
inlawrev-21198	1924	29	was	be	AUX
inlawrev-21198	1924	30	to	to	PART
inlawrev-21198	1924	31	reflect	reflect	VERB
inlawrev-21198	1924	32	the	the	DET
inlawrev-21198	1924	33	recent	recent	ADJ
inlawrev-21198	1924	34	sales	sale	NOUN
inlawrev-21198	1924	35	prices	price	NOUN
inlawrev-21198	1924	36	of	of	ADP
inlawrev-21198	1924	37	land	land	NOUN
inlawrev-21198	1924	38	within	within	ADP
inlawrev-21198	1924	39	the	the	DET
inlawrev-21198	1924	40	neighborhood	neighborhood	NOUN
inlawrev-21198	1924	41	.	.	PUNCT
inlawrev-21198	1925	1	therefore	therefore	ADV
inlawrev-21198	1925	2	,	,	PUNCT
inlawrev-21198	1925	3	the	the	DET
inlawrev-21198	1925	4	tax	tax	NOUN
inlawrev-21198	1925	5	court	court	NOUN
inlawrev-21198	1925	6	determined	determine	VERB
inlawrev-21198	1925	7	it	it	PRON
inlawrev-21198	1925	8	is	be	AUX
inlawrev-21198	1925	9	not449	not449	PROPN
inlawrev-21198	1925	10	contrary	contrary	ADJ
inlawrev-21198	1925	11	to	to	ADP
inlawrev-21198	1925	12	law	law	NOUN
inlawrev-21198	1925	13	to	to	PART
inlawrev-21198	1925	14	determine	determine	VERB
inlawrev-21198	1925	15	the	the	DET
inlawrev-21198	1925	16	assessor	assessor	NOUN
inlawrev-21198	1925	17	’s	’s	PART
inlawrev-21198	1925	18	evidence	evidence	NOUN
inlawrev-21198	1925	19	was	be	AUX
inlawrev-21198	1925	20	sufficient	sufficient	ADJ
inlawrev-21198	1925	21	evidence	evidence	NOUN
inlawrev-21198	1925	22	of	of	ADP
inlawrev-21198	1925	23	such	such	ADJ
inlawrev-21198	1925	24	values	value	NOUN
inlawrev-21198	1925	25	.	.	PUNCT
inlawrev-21198	1926	1	further	far	ADV
inlawrev-21198	1926	2	,	,	PUNCT
inlawrev-21198	1926	3	the	the	DET
inlawrev-21198	1926	4	tax	tax	NOUN
inlawrev-21198	1926	5	court	court	NOUN
inlawrev-21198	1926	6	determined	determine	VERB
inlawrev-21198	1926	7	cooper	cooper	NOUN
inlawrev-21198	1926	8	had	have	AUX
inlawrev-21198	1926	9	done	do	VERB
inlawrev-21198	1926	10	nothing	nothing	PRON
inlawrev-21198	1926	11	more450	more450	PROPN
inlawrev-21198	1926	12	than	than	SCONJ
inlawrev-21198	1926	13	ask	ask	VERB
inlawrev-21198	1926	14	the	the	DET
inlawrev-21198	1926	15	tax	tax	NOUN
inlawrev-21198	1926	16	court	court	NOUN
inlawrev-21198	1926	17	to	to	PART
inlawrev-21198	1926	18	reweigh	reweigh	VERB
inlawrev-21198	1926	19	the	the	DET
inlawrev-21198	1926	20	evidence	evidence	NOUN
inlawrev-21198	1926	21	,	,	PUNCT
inlawrev-21198	1926	22	which	which	PRON
inlawrev-21198	1926	23	the	the	DET
inlawrev-21198	1926	24	tax	tax	NOUN
inlawrev-21198	1926	25	court	court	NOUN
inlawrev-21198	1926	26	would	would	AUX
inlawrev-21198	1926	27	not	not	PART
inlawrev-21198	1926	28	accept	accept	VERB
inlawrev-21198	1926	29	in	in	ADP
inlawrev-21198	1926	30	the	the	DET
inlawrev-21198	1926	31	absence	absence	NOUN
inlawrev-21198	1926	32	of	of	ADP
inlawrev-21198	1926	33	a	a	DET
inlawrev-21198	1926	34	showing	showing	NOUN
inlawrev-21198	1926	35	of	of	ADP
inlawrev-21198	1926	36	abuse	abuse	NOUN
inlawrev-21198	1926	37	.	.	PUNCT
inlawrev-21198	1927	1	further	far	ADV
inlawrev-21198	1927	2	,	,	PUNCT
inlawrev-21198	1927	3	the	the	DET
inlawrev-21198	1927	4	record	record	NOUN
inlawrev-21198	1927	5	of	of	ADP
inlawrev-21198	1927	6	evidence451	evidence451	PROPN
inlawrev-21198	1927	7	contained	contain	VERB
inlawrev-21198	1927	8	ample	ample	ADJ
inlawrev-21198	1927	9	evidence	evidence	NOUN
inlawrev-21198	1927	10	to	to	PART
inlawrev-21198	1927	11	support	support	VERB
inlawrev-21198	1927	12	the	the	DET
inlawrev-21198	1927	13	conclusion	conclusion	NOUN
inlawrev-21198	1927	14	of	of	ADP
inlawrev-21198	1927	15	cooper	cooper	NOUN
inlawrev-21198	1927	16	’s	’s	PART
inlawrev-21198	1927	17	land	land	NOUN
inlawrev-21198	1927	18	assessment.452	assessment.452	VERB
inlawrev-21198	1927	19	23	23	NUM
inlawrev-21198	1927	20	.	.	PUNCT
inlawrev-21198	1928	1	cooper	cooper	PROPN
inlawrev-21198	1928	2	v.	v.	PROPN
inlawrev-21198	1928	3	allen	allen	PROPN
inlawrev-21198	1928	4	county	county	PROPN
inlawrev-21198	1928	5	a	a	DET
inlawrev-21198	1928	6	ssessor	ssessor	NOUN
inlawrev-21198	1928	7	.	.	PUNCT
inlawrev-21198	1929	1	—	—	PUNCT
inlawrev-21198	1929	2	the	the	DET
inlawrev-21198	1929	3	reader	reader	NOUN
inlawrev-21198	1929	4	might	might	AUX
inlawrev-21198	1929	5	want	want	VERB
inlawrev-21198	1929	6	to	to	PART
inlawrev-21198	1929	7	read	read	VERB
inlawrev-21198	1929	8	the453	the453	NOUN
inlawrev-21198	1929	9	comments	comment	NOUN
inlawrev-21198	1929	10	concerning	concern	VERB
inlawrev-21198	1929	11	cooper	cooper	NOUN
inlawrev-21198	1929	12	in	in	ADP
inlawrev-21198	1929	13	synopsis	synopsis	NOUN
inlawrev-21198	1929	14	number	number	NOUN
inlawrev-21198	1929	15	twenty	twenty	NUM
inlawrev-21198	1929	16	-	-	PUNCT
inlawrev-21198	1929	17	two	two	NUM
inlawrev-21198	1929	18	above	above	ADP
inlawrev-21198	1929	19	prior	prior	ADV
inlawrev-21198	1929	20	to	to	ADP
inlawrev-21198	1929	21	reading	read	VERB
inlawrev-21198	1929	22	this	this	DET
inlawrev-21198	1929	23	synopsis	synopsis	NOUN
inlawrev-21198	1929	24	.	.	PUNCT
inlawrev-21198	1930	1	c	c	PROPN
inlawrev-21198	1930	2	arol	arol	PROPN
inlawrev-21198	1930	3	coopers	cooper	NOUN
inlawrev-21198	1930	4	was	be	AUX
inlawrev-21198	1930	5	the	the	DET
inlawrev-21198	1930	6	mother	mother	NOUN
inlawrev-21198	1930	7	of	of	ADP
inlawrev-21198	1930	8	greggory	greggory	NOUN
inlawrev-21198	1930	9	cooper	cooper	NOUN
inlawrev-21198	1930	10	and	and	CCONJ
inlawrev-21198	1930	11	greggory	greggory	NOUN
inlawrev-21198	1930	12	received	receive	VERB
inlawrev-21198	1930	13	the	the	DET
inlawrev-21198	1930	14	property	property	NOUN
inlawrev-21198	1930	15	as	as	ADP
inlawrev-21198	1930	16	a	a	DET
inlawrev-21198	1930	17	gift	gift	NOUN
inlawrev-21198	1930	18	/	/	SYM
inlawrev-21198	1930	19	sale	sale	NOUN
inlawrev-21198	1930	20	from	from	ADP
inlawrev-21198	1930	21	carol	carol	NOUN
inlawrev-21198	1930	22	.	.	PUNCT
inlawrev-21198	1931	1	for	for	ADP
inlawrev-21198	1931	2	the	the	DET
inlawrev-21198	1931	3	2012454	2012454	NUM
inlawrev-21198	1931	4	assessment	assessment	NOUN
inlawrev-21198	1931	5	,	,	PUNCT
inlawrev-21198	1931	6	the	the	DET
inlawrev-21198	1931	7	assessor	assessor	NOUN
inlawrev-21198	1931	8	assigned	assign	VERB
inlawrev-21198	1931	9	the	the	DET
inlawrev-21198	1931	10	coopers	cooper	NOUN
inlawrev-21198	1931	11	’	’	PART
inlawrev-21198	1931	12	property	property	NOUN
inlawrev-21198	1931	13	a	a	DET
inlawrev-21198	1931	14	value	value	NOUN
inlawrev-21198	1931	15	of	of	ADP
inlawrev-21198	1931	16	$	$	SYM
inlawrev-21198	1931	17	517,100.455	517,100.455	NUM
inlawrev-21198	1931	18	b	b	NOUN
inlawrev-21198	1931	19	elieving	elieve	VERB
inlawrev-21198	1931	20	this	this	DET
inlawrev-21198	1931	21	assessment	assessment	NOUN
inlawrev-21198	1931	22	was	be	AUX
inlawrev-21198	1931	23	too	too	ADV
inlawrev-21198	1931	24	high	high	ADJ
inlawrev-21198	1931	25	,	,	PUNCT
inlawrev-21198	1931	26	the	the	DET
inlawrev-21198	1931	27	coopers	cooper	NOUN
inlawrev-21198	1931	28	filed	file	VERB
inlawrev-21198	1931	29	an	an	DET
inlawrev-21198	1931	30	appeal	appeal	NOUN
inlawrev-21198	1931	31	with	with	ADP
inlawrev-21198	1931	32	the	the	DET
inlawrev-21198	1931	33	ptaboa	ptaboa	NOUN
inlawrev-21198	1931	34	,	,	PUNCT
inlawrev-21198	1931	35	which	which	PRON
inlawrev-21198	1931	36	was	be	AUX
inlawrev-21198	1931	37	ultimately	ultimately	ADV
inlawrev-21198	1931	38	denied	deny	VERB
inlawrev-21198	1931	39	.	.	PUNCT
inlawrev-21198	1932	1	thereafter	thereafter	ADV
inlawrev-21198	1932	2	,	,	PUNCT
inlawrev-21198	1932	3	the	the	DET
inlawrev-21198	1932	4	coopers	cooper	NOUN
inlawrev-21198	1932	5	filed	file	VERB
inlawrev-21198	1932	6	an456	an456	PROPN
inlawrev-21198	1932	7	appeal	appeal	NOUN
inlawrev-21198	1932	8	with	with	ADP
inlawrev-21198	1932	9	the	the	DET
inlawrev-21198	1932	10	ibtr	ibtr	ADJ
inlawrev-21198	1932	11	and	and	CCONJ
inlawrev-21198	1932	12	the	the	DET
inlawrev-21198	1932	13	ibtr	ibtr	VERB
inlawrev-21198	1932	14	issued	issue	VERB
inlawrev-21198	1932	15	a	a	DET
inlawrev-21198	1932	16	final	final	ADJ
inlawrev-21198	1932	17	determination	determination	NOUN
inlawrev-21198	1932	18	in	in	ADP
inlawrev-21198	1932	19	which	which	PRON
inlawrev-21198	1932	20	the	the	DET
inlawrev-21198	1932	21	ibtr	ibtr	VERB
inlawrev-21198	1932	22	determined	determine	VERB
inlawrev-21198	1932	23	the	the	DET
inlawrev-21198	1932	24	assessor	assessor	NOUN
inlawrev-21198	1932	25	’s	’s	PART
inlawrev-21198	1932	26	evidence	evidence	NOUN
inlawrev-21198	1932	27	established	establish	VERB
inlawrev-21198	1932	28	a	a	DET
inlawrev-21198	1932	29	prima	prima	NOUN
inlawrev-21198	1932	30	facie	facie	NOUN
inlawrev-21198	1932	31	case	case	NOUN
inlawrev-21198	1932	32	.	.	PUNCT
inlawrev-21198	1933	1	thus,457	thus,457	CCONJ
inlawrev-21198	1933	2	the	the	DET
inlawrev-21198	1933	3	coopers	cooper	NOUN
inlawrev-21198	1933	4	initiated	initiate	VERB
inlawrev-21198	1933	5	a	a	DET
inlawrev-21198	1933	6	tax	tax	NOUN
inlawrev-21198	1933	7	appeal.458	appeal.458	NOUN
inlawrev-21198	1933	8	on	on	ADP
inlawrev-21198	1933	9	appeal	appeal	NOUN
inlawrev-21198	1933	10	,	,	PUNCT
inlawrev-21198	1933	11	the	the	DET
inlawrev-21198	1933	12	coopers	cooper	NOUN
inlawrev-21198	1933	13	argued	argue	VERB
inlawrev-21198	1933	14	the	the	DET
inlawrev-21198	1933	15	ibtr	ibtr	VERB
inlawrev-21198	1933	16	’s	’s	PART
inlawrev-21198	1933	17	final	final	ADJ
inlawrev-21198	1933	18	determination	determination	NOUN
inlawrev-21198	1933	19	should	should	AUX
inlawrev-21198	1933	20	be	be	AUX
inlawrev-21198	1933	21	reversed	reverse	VERB
inlawrev-21198	1933	22	because	because	SCONJ
inlawrev-21198	1933	23	its	its	PRON
inlawrev-21198	1933	24	determination	determination	NOUN
inlawrev-21198	1933	25	was	be	AUX
inlawrev-21198	1933	26	contrary	contrary	ADJ
inlawrev-21198	1933	27	to	to	ADP
inlawrev-21198	1933	28	law	law	NOUN
inlawrev-21198	1933	29	and	and	CCONJ
inlawrev-21198	1933	30	not	not	PART
inlawrev-21198	1933	31	supported	support	VERB
inlawrev-21198	1933	32	by	by	ADP
inlawrev-21198	1933	33	substantial	substantial	ADJ
inlawrev-21198	1933	34	evidence	evidence	NOUN
inlawrev-21198	1933	35	.	.	PUNCT
inlawrev-21198	1934	1	however	however	ADV
inlawrev-21198	1934	2	,	,	PUNCT
inlawrev-21198	1934	3	the	the	DET
inlawrev-21198	1934	4	administrative	administrative	ADJ
inlawrev-21198	1934	5	record	record	NOUN
inlawrev-21198	1934	6	of	of	ADP
inlawrev-21198	1934	7	evidence	evidence	NOUN
inlawrev-21198	1934	8	revealed459	revealed459	VERB
inlawrev-21198	1934	9	the	the	DET
inlawrev-21198	1934	10	assessor	assessor	NOUN
inlawrev-21198	1934	11	’s	’s	PART
inlawrev-21198	1934	12	evidence	evidence	NOUN
inlawrev-21198	1934	13	was	be	AUX
inlawrev-21198	1934	14	seen	see	VERB
inlawrev-21198	1934	15	as	as	ADP
inlawrev-21198	1934	16	being	be	AUX
inlawrev-21198	1934	17	comparable	comparable	ADJ
inlawrev-21198	1934	18	to	to	ADP
inlawrev-21198	1934	19	the	the	DET
inlawrev-21198	1934	20	other	other	ADJ
inlawrev-21198	1934	21	lots	lot	NOUN
inlawrev-21198	1934	22	in	in	ADP
inlawrev-21198	1934	23	the	the	DET
inlawrev-21198	1934	24	area	area	NOUN
inlawrev-21198	1934	25	.	.	PUNCT
inlawrev-21198	1935	1	further	far	ADV
inlawrev-21198	1935	2	,	,	PUNCT
inlawrev-21198	1935	3	the	the	DET
inlawrev-21198	1935	4	c	c	PROPN
inlawrev-21198	1935	5	oopers	ooper	NOUN
inlawrev-21198	1935	6	argued	argue	VERB
inlawrev-21198	1935	7	the	the	DET
inlawrev-21198	1935	8	ibtr	ibtr	NOUN
inlawrev-21198	1935	9	should	should	AUX
inlawrev-21198	1935	10	have	have	AUX
inlawrev-21198	1935	11	rejected	reject	VERB
inlawrev-21198	1935	12	those460	those460	PROPN
inlawrev-21198	1935	13	comparisons	comparison	NOUN
inlawrev-21198	1935	14	because	because	SCONJ
inlawrev-21198	1935	15	they	they	PRON
inlawrev-21198	1935	16	were	be	AUX
inlawrev-21198	1935	17	“	"	PUNCT
inlawrev-21198	1935	18	too	too	ADV
inlawrev-21198	1935	19	conclusory	conclusory	ADJ
inlawrev-21198	1935	20	”	"	PUNCT
inlawrev-21198	1935	21	or	or	CCONJ
inlawrev-21198	1935	22	“	"	PUNCT
inlawrev-21198	1935	23	not	not	PART
inlawrev-21198	1935	24	detailed	detail	VERB
inlawrev-21198	1935	25	enough	enough	ADV
inlawrev-21198	1935	26	.	.	PUNCT
inlawrev-21198	1936	1	”461	”461	PROPN
inlawrev-21198	1936	2	however	however	ADV
inlawrev-21198	1936	3	,	,	PUNCT
inlawrev-21198	1936	4	the	the	DET
inlawrev-21198	1936	5	tax	tax	NOUN
inlawrev-21198	1936	6	court	court	NOUN
inlawrev-21198	1936	7	rejected	reject	VERB
inlawrev-21198	1936	8	that	that	DET
inlawrev-21198	1936	9	argument	argument	NOUN
inlawrev-21198	1936	10	too.462	too.462	NOUN
inlawrev-21198	1936	11	further	far	ADV
inlawrev-21198	1936	12	,	,	PUNCT
inlawrev-21198	1936	13	the	the	DET
inlawrev-21198	1936	14	tax	tax	NOUN
inlawrev-21198	1936	15	court	court	NOUN
inlawrev-21198	1936	16	stated	state	VERB
inlawrev-21198	1936	17	it	it	PRON
inlawrev-21198	1936	18	was	be	AUX
inlawrev-21198	1936	19	not	not	PART
inlawrev-21198	1936	20	contrary	contrary	ADJ
inlawrev-21198	1936	21	to	to	ADP
inlawrev-21198	1936	22	law	law	NOUN
inlawrev-21198	1936	23	for	for	ADP
inlawrev-21198	1936	24	the	the	DET
inlawrev-21198	1936	25	ibtr	ibtr	ADJ
inlawrev-21198	1936	26	to	to	PART
inlawrev-21198	1936	27	find	find	VERB
inlawrev-21198	1936	28	the	the	DET
inlawrev-21198	1936	29	assessor	assessor	NOUN
inlawrev-21198	1936	30	’s	’s	PART
inlawrev-21198	1936	31	evidence	evidence	NOUN
inlawrev-21198	1936	32	sufficient	sufficient	ADJ
inlawrev-21198	1936	33	for	for	ADP
inlawrev-21198	1936	34	purposes	purpose	NOUN
inlawrev-21198	1936	35	of	of	ADP
inlawrev-21198	1936	36	property	property	NOUN
inlawrev-21198	1936	37	tax	tax	NOUN
inlawrev-21198	1936	38	assessment	assessment	NOUN
inlawrev-21198	1936	39	,	,	PUNCT
inlawrev-21198	1936	40	448	448	NUM
inlawrev-21198	1936	41	.	.	PUNCT
inlawrev-21198	1937	1	i	i	PRON
inlawrev-21198	1937	2	d.	d.	PROPN
inlawrev-21198	1937	3	449	449	NUM
inlawrev-21198	1937	4	.	.	PUNCT
inlawrev-21198	1938	1	i	i	PRON
inlawrev-21198	1938	2	d.	d.	PROPN
inlawrev-21198	1938	3	at	at	ADP
inlawrev-21198	1938	4	599	599	NUM
inlawrev-21198	1938	5	(	(	PUNCT
inlawrev-21198	1938	6	citing	cite	VERB
inlawrev-21198	1938	7	50	50	NUM
inlawrev-21198	1938	8	ind	ind	NOUN
inlawrev-21198	1938	9	.	.	PUNCT
inlawrev-21198	1939	1	admin	admin	AUX
inlawrev-21198	1939	2	.	.	PUNCT
inlawrev-21198	1939	3	code	code	PROPN
inlawrev-21198	1939	4	2.4	2.4	NUM
inlawrev-21198	1939	5	-	-	SYM
inlawrev-21198	1939	6	1	1	NUM
inlawrev-21198	1939	7	-	-	SYM
inlawrev-21198	1939	8	2	2	NUM
inlawrev-21198	1939	9	(	(	PUNCT
inlawrev-21198	1939	10	2011	2011	NUM
inlawrev-21198	1939	11	)	)	PUNCT
inlawrev-21198	1939	12	,	,	PUNCT
inlawrev-21198	1939	13	ind	ind	PROPN
inlawrev-21198	1939	14	.	.	PUNCT
inlawrev-21198	1940	1	code	code	PROPN
inlawrev-21198	1940	2	§	§	PROPN
inlawrev-21198	1940	3	6	6	NUM
inlawrev-21198	1940	4	-	-	SYM
inlawrev-21198	1940	5	1.1	1.1	NUM
inlawrev-21198	1940	6	-	-	PUNCT
inlawrev-21198	1940	7	4	4	NUM
inlawrev-21198	1940	8	-	-	SYM
inlawrev-21198	1940	9	13.6	13.6	NUM
inlawrev-21198	1940	10	(	(	PUNCT
inlawrev-21198	1940	11	2012	2012	NUM
inlawrev-21198	1940	12	)	)	PUNCT
inlawrev-21198	1940	13	)	)	PUNCT
inlawrev-21198	1940	14	.	.	PUNCT
inlawrev-21198	1941	1	450	450	NUM
inlawrev-21198	1941	2	.	.	PUNCT
inlawrev-21198	1942	1	i	i	PRON
inlawrev-21198	1942	2	d.	d.	PROPN
inlawrev-21198	1942	3	451	451	NUM
inlawrev-21198	1942	4	.	.	PUNCT
inlawrev-21198	1943	1	i	i	PRON
inlawrev-21198	1943	2	d.	d.	PROPN
inlawrev-21198	1943	3	452	452	NUM
inlawrev-21198	1943	4	.	.	PUNCT
inlawrev-21198	1944	1	i	i	PRON
inlawrev-21198	1944	2	d.	d.	PROPN
inlawrev-21198	1944	3	453	453	NUM
inlawrev-21198	1944	4	.	.	PUNCT
inlawrev-21198	1945	1	no	no	INTJ
inlawrev-21198	1945	2	.	.	NOUN
inlawrev-21198	1945	3	02t10	02t10	NOUN
inlawrev-21198	1945	4	-	-	PUNCT
inlawrev-21198	1945	5	1405	1405	NUM
inlawrev-21198	1945	6	-	-	PUNCT
inlawrev-21198	1945	7	ta-00022	ta-00022	NOUN
inlawrev-21198	1945	8	,	,	PUNCT
inlawrev-21198	1945	9	2015	2015	NUM
inlawrev-21198	1945	10	wl	wl	NOUN
inlawrev-21198	1945	11	5278720	5278720	NUM
inlawrev-21198	1945	12	(	(	PUNCT
inlawrev-21198	1945	13	ind	ind	NOUN
inlawrev-21198	1945	14	.	.	PUNCT
inlawrev-21198	1946	1	t.c	t.c	PROPN
inlawrev-21198	1946	2	.	.	PROPN
inlawrev-21198	1946	3	sept	sept	PROPN
inlawrev-21198	1946	4	.	.	PROPN
inlawrev-21198	1946	5	9	9	NUM
inlawrev-21198	1946	6	,	,	PUNCT
inlawrev-21198	1946	7	2015	2015	NUM
inlawrev-21198	1946	8	)	)	PUNCT
inlawrev-21198	1946	9	(	(	PUNCT
inlawrev-21198	1946	10	unpublished	unpublished	ADJ
inlawrev-21198	1946	11	disposition	disposition	NOUN
inlawrev-21198	1946	12	)	)	PUNCT
inlawrev-21198	1946	13	.	.	PUNCT
inlawrev-21198	1947	1	454	454	NUM
inlawrev-21198	1947	2	.	.	PUNCT
inlawrev-21198	1948	1	i	i	PRON
inlawrev-21198	1948	2	d.	d.	VERB
inlawrev-21198	1948	3	at	at	ADP
inlawrev-21198	1948	4	*	*	PROPN
inlawrev-21198	1948	5	1	1	NUM
inlawrev-21198	1948	6	.	.	X
inlawrev-21198	1948	7	455	455	NUM
inlawrev-21198	1948	8	.	.	PUNCT
inlawrev-21198	1949	1	i	i	PRON
inlawrev-21198	1949	2	d.	d.	PROPN
inlawrev-21198	1949	3	456	456	NUM
inlawrev-21198	1949	4	.	.	PUNCT
inlawrev-21198	1950	1	i	i	PRON
inlawrev-21198	1950	2	d.	d.	PROPN
inlawrev-21198	1950	3	457	457	NUM
inlawrev-21198	1950	4	.	.	PUNCT
inlawrev-21198	1951	1	i	i	PRON
inlawrev-21198	1951	2	d.	d.	PROPN
inlawrev-21198	1951	3	458	458	NUM
inlawrev-21198	1951	4	.	.	PUNCT
inlawrev-21198	1952	1	i	i	PRON
inlawrev-21198	1952	2	d.	d.	PROPN
inlawrev-21198	1952	3	459	459	NUM
inlawrev-21198	1952	4	.	.	PUNCT
inlawrev-21198	1953	1	i	i	PRON
inlawrev-21198	1953	2	d.	d.	VERB
inlawrev-21198	1953	3	at	at	ADP
inlawrev-21198	1953	4	*	*	PROPN
inlawrev-21198	1953	5	2	2	NUM
inlawrev-21198	1953	6	.	.	PUNCT
inlawrev-21198	1953	7	460	460	NUM
inlawrev-21198	1953	8	.	.	PUNCT
inlawrev-21198	1954	1	i	i	PRON
inlawrev-21198	1954	2	d.	d.	PROPN
inlawrev-21198	1954	3	461	461	NUM
inlawrev-21198	1954	4	.	.	PUNCT
inlawrev-21198	1955	1	i	i	PRON
inlawrev-21198	1955	2	d.	d.	PROPN
inlawrev-21198	1955	3	462	462	NUM
inlawrev-21198	1955	4	.	.	PUNCT
inlawrev-21198	1956	1	i	i	PRON
inlawrev-21198	1956	2	d.	d.	PROPN
inlawrev-21198	1956	3	2016	2016	NUM
inlawrev-21198	1956	4	]	]	PUNCT
inlawrev-21198	1956	5	taxation	taxation	NOUN
inlawrev-21198	1956	6	1277	1277	NUM
inlawrev-21198	1956	7	because	because	SCONJ
inlawrev-21198	1956	8	the	the	DET
inlawrev-21198	1956	9	lots	lot	NOUN
inlawrev-21198	1956	10	within	within	ADP
inlawrev-21198	1956	11	the	the	DET
inlawrev-21198	1956	12	subdivision	subdivision	NOUN
inlawrev-21198	1956	13	were	be	AUX
inlawrev-21198	1956	14	already	already	ADV
inlawrev-21198	1956	15	presumed	presume	VERB
inlawrev-21198	1956	16	comparable.463	comparable.463	PROPN
inlawrev-21198	1956	17	m	m	NUM
inlawrev-21198	1956	18	oreover	oreover	NOUN
inlawrev-21198	1956	19	,	,	PUNCT
inlawrev-21198	1956	20	the	the	DET
inlawrev-21198	1956	21	coopers	cooper	NOUN
inlawrev-21198	1956	22	merely	merely	ADV
inlawrev-21198	1956	23	invited	invite	VERB
inlawrev-21198	1956	24	the	the	DET
inlawrev-21198	1956	25	tax	tax	NOUN
inlawrev-21198	1956	26	court	court	NOUN
inlawrev-21198	1956	27	to	to	PART
inlawrev-21198	1956	28	reweigh	reweigh	VERB
inlawrev-21198	1956	29	the	the	DET
inlawrev-21198	1956	30	evidence.464	evidence.464	NOUN
inlawrev-21198	1956	31	however	however	ADV
inlawrev-21198	1956	32	,	,	PUNCT
inlawrev-21198	1956	33	the	the	DET
inlawrev-21198	1956	34	tax	tax	NOUN
inlawrev-21198	1956	35	court	court	NOUN
inlawrev-21198	1956	36	will	will	AUX
inlawrev-21198	1956	37	only	only	ADV
inlawrev-21198	1956	38	take	take	VERB
inlawrev-21198	1956	39	such	such	ADJ
inlawrev-21198	1956	40	action	action	NOUN
inlawrev-21198	1956	41	when	when	SCONJ
inlawrev-21198	1956	42	there	there	ADV
inlawrev-21198	1956	43	an	an	DET
inlawrev-21198	1956	44	abuse	abuse	NOUN
inlawrev-21198	1956	45	of	of	ADP
inlawrev-21198	1956	46	discretion	discretion	NOUN
inlawrev-21198	1956	47	by	by	ADP
inlawrev-21198	1956	48	the	the	DET
inlawrev-21198	1956	49	ibtr	ibtr	NOUN
inlawrev-21198	1956	50	is	be	AUX
inlawrev-21198	1956	51	shown	show	VERB
inlawrev-21198	1956	52	.	.	PUNCT
inlawrev-21198	1957	1	given	give	VERB
inlawrev-21198	1957	2	the	the	DET
inlawrev-21198	1957	3	evidentiary	evidentiary	ADJ
inlawrev-21198	1957	4	presentations	presentation	NOUN
inlawrev-21198	1957	5	,	,	PUNCT
inlawrev-21198	1957	6	the	the	DET
inlawrev-21198	1957	7	tax465	tax465	PROPN
inlawrev-21198	1957	8	court	court	NOUN
inlawrev-21198	1957	9	therefore	therefore	ADV
inlawrev-21198	1957	10	could	could	AUX
inlawrev-21198	1957	11	not	not	PART
inlawrev-21198	1957	12	find	find	VERB
inlawrev-21198	1957	13	the	the	DET
inlawrev-21198	1957	14	ibtr	ibtr	VERB
inlawrev-21198	1957	15	’s	’s	PART
inlawrev-21198	1957	16	final	final	ADJ
inlawrev-21198	1957	17	determination	determination	NOUN
inlawrev-21198	1957	18	was	be	AUX
inlawrev-21198	1957	19	against	against	ADP
inlawrev-21198	1957	20	the	the	DET
inlawrev-21198	1957	21	facts	fact	NOUN
inlawrev-21198	1957	22	and	and	CCONJ
inlawrev-21198	1957	23	circumstances	circumstance	NOUN
inlawrev-21198	1957	24	before	before	ADP
inlawrev-21198	1957	25	it.466	it.466	PROPN
inlawrev-21198	1957	26	24	24	NUM
inlawrev-21198	1957	27	.	.	PUNCT
inlawrev-21198	1958	1	r	r	NOUN
inlawrev-21198	1958	2	jk	jk	PROPN
inlawrev-21198	1958	3	trust	trust	PROPN
inlawrev-21198	1958	4	v.	v.	ADP
inlawrev-21198	1958	5	laporte	laporte	PROPN
inlawrev-21198	1958	6	county	county	NOUN
inlawrev-21198	1958	7	assessor	assessor	NOUN
inlawrev-21198	1958	8	.	.	PUNCT
inlawrev-21198	1959	1	—	—	PUNCT
inlawrev-21198	1959	2	rjk	rjk	NOUN
inlawrev-21198	1959	3	trust	trust	NOUN
inlawrev-21198	1959	4	owns	own	VERB
inlawrev-21198	1959	5	a	a	DET
inlawrev-21198	1959	6	single-467	single-467	ADJ
inlawrev-21198	1959	7	family	family	NOUN
inlawrev-21198	1959	8	residential	residential	ADJ
inlawrev-21198	1959	9	home	home	NOUN
inlawrev-21198	1959	10	in	in	ADP
inlawrev-21198	1959	11	long	long	ADJ
inlawrev-21198	1959	12	beach	beach	NOUN
inlawrev-21198	1959	13	,	,	PUNCT
inlawrev-21198	1959	14	indiana	indiana	PROPN
inlawrev-21198	1959	15	.	.	PUNCT
inlawrev-21198	1960	1	the	the	DET
inlawrev-21198	1960	2	assessor	assessor	NOUN
inlawrev-21198	1960	3	determined	determine	VERB
inlawrev-21198	1960	4	the468	the468	PROPN
inlawrev-21198	1960	5	value	value	NOUN
inlawrev-21198	1960	6	of	of	ADP
inlawrev-21198	1960	7	the	the	DET
inlawrev-21198	1960	8	property	property	NOUN
inlawrev-21198	1960	9	to	to	PART
inlawrev-21198	1960	10	be	be	AUX
inlawrev-21198	1960	11	$	$	SYM
inlawrev-21198	1960	12	630,500	630,500	NUM
inlawrev-21198	1960	13	.	.	PUNCT
inlawrev-21198	1961	1	believing	believe	VERB
inlawrev-21198	1961	2	this	this	DET
inlawrev-21198	1961	3	value	value	NOUN
inlawrev-21198	1961	4	was	be	AUX
inlawrev-21198	1961	5	too	too	ADV
inlawrev-21198	1961	6	high	high	ADJ
inlawrev-21198	1961	7	,	,	PUNCT
inlawrev-21198	1961	8	rjk469	rjk469	PROPN
inlawrev-21198	1961	9	trust	trust	NOUN
inlawrev-21198	1961	10	filed	file	VERB
inlawrev-21198	1961	11	an	an	DET
inlawrev-21198	1961	12	appeal	appeal	NOUN
inlawrev-21198	1961	13	with	with	ADP
inlawrev-21198	1961	14	the	the	DET
inlawrev-21198	1961	15	ptaboa	ptaboa	NOUN
inlawrev-21198	1961	16	,	,	PUNCT
inlawrev-21198	1961	17	which	which	PRON
inlawrev-21198	1961	18	was	be	AUX
inlawrev-21198	1961	19	subsequently	subsequently	ADV
inlawrev-21198	1961	20	denied	deny	VERB
inlawrev-21198	1961	21	.	.	PUNCT
inlawrev-21198	1962	1	rjk470	rjk470	PROPN
inlawrev-21198	1962	2	trust	trust	PROPN
inlawrev-21198	1962	3	appealed	appeal	VERB
inlawrev-21198	1962	4	the	the	DET
inlawrev-21198	1962	5	assessment	assessment	NOUN
inlawrev-21198	1962	6	to	to	ADP
inlawrev-21198	1962	7	the	the	DET
inlawrev-21198	1962	8	ibtr	ibtr	NOUN
inlawrev-21198	1962	9	,	,	PUNCT
inlawrev-21198	1962	10	which	which	PRON
inlawrev-21198	1962	11	issued	issue	VERB
inlawrev-21198	1962	12	a	a	DET
inlawrev-21198	1962	13	final	final	ADJ
inlawrev-21198	1962	14	determination	determination	NOUN
inlawrev-21198	1962	15	finding	find	VERB
inlawrev-21198	1962	16	the	the	DET
inlawrev-21198	1962	17	assessor	assessor	NOUN
inlawrev-21198	1962	18	’s	’s	PART
inlawrev-21198	1962	19	appraisal	appraisal	NOUN
inlawrev-21198	1962	20	reflected	reflect	VERB
inlawrev-21198	1962	21	the	the	DET
inlawrev-21198	1962	22	property	property	NOUN
inlawrev-21198	1962	23	’s	’s	PART
inlawrev-21198	1962	24	market	market	NOUN
inlawrev-21198	1962	25	value	value	NOUN
inlawrev-21198	1962	26	-	-	PUNCT
inlawrev-21198	1962	27	in	in	ADP
inlawrev-21198	1962	28	-	-	PUNCT
inlawrev-21198	1962	29	use.471	use.471	NOUN
inlawrev-21198	1962	30	rjk	rjk	NOUN
inlawrev-21198	1962	31	trust	trust	NOUN
inlawrev-21198	1962	32	then	then	ADV
inlawrev-21198	1962	33	filed	file	VERB
inlawrev-21198	1962	34	a	a	DET
inlawrev-21198	1962	35	tax	tax	NOUN
inlawrev-21198	1962	36	appeal.472	appeal.472	NOUN
inlawrev-21198	1962	37	in	in	ADP
inlawrev-21198	1962	38	rjk	rjk	PROPN
inlawrev-21198	1962	39	trust	trust	PROPN
inlawrev-21198	1962	40	’s	’s	PART
inlawrev-21198	1962	41	appeal	appeal	NOUN
inlawrev-21198	1962	42	,	,	PUNCT
inlawrev-21198	1962	43	it	it	PRON
inlawrev-21198	1962	44	contended	contend	VERB
inlawrev-21198	1962	45	the	the	DET
inlawrev-21198	1962	46	assessor	assessor	NOUN
inlawrev-21198	1962	47	used	use	VERB
inlawrev-21198	1962	48	an	an	DET
inlawrev-21198	1962	49	appraisal	appraisal	NOUN
inlawrev-21198	1962	50	report	report	NOUN
inlawrev-21198	1962	51	that	that	PRON
inlawrev-21198	1962	52	was	be	AUX
inlawrev-21198	1962	53	never	never	ADV
inlawrev-21198	1962	54	produced	produce	VERB
inlawrev-21198	1962	55	.	.	PUNCT
inlawrev-21198	1963	1	t	t	NOUN
inlawrev-21198	1963	2	he	he	PRON
inlawrev-21198	1963	3	applicable	applicable	ADJ
inlawrev-21198	1963	4	small	small	ADJ
inlawrev-21198	1963	5	claims	claim	NOUN
inlawrev-21198	1963	6	regulations	regulation	NOUN
inlawrev-21198	1963	7	require	require	VERB
inlawrev-21198	1963	8	pre-473	pre-473	NOUN
inlawrev-21198	1963	9	hearing	hearing	NOUN
inlawrev-21198	1963	10	disclosures	disclosure	NOUN
inlawrev-21198	1963	11	,	,	PUNCT
inlawrev-21198	1963	12	so	so	SCONJ
inlawrev-21198	1963	13	that	that	SCONJ
inlawrev-21198	1963	14	neither	neither	DET
inlawrev-21198	1963	15	party	party	NOUN
inlawrev-21198	1963	16	is	be	AUX
inlawrev-21198	1963	17	subjected	subject	VERB
inlawrev-21198	1963	18	to	to	ADP
inlawrev-21198	1963	19	trial	trial	NOUN
inlawrev-21198	1963	20	unfairly	unfairly	ADV
inlawrev-21198	1963	21	—	—	PUNCT
inlawrev-21198	1963	22	which	which	PRON
inlawrev-21198	1963	23	is	be	AUX
inlawrev-21198	1963	24	what	what	PRON
inlawrev-21198	1963	25	happened	happen	VERB
inlawrev-21198	1963	26	in	in	ADP
inlawrev-21198	1963	27	this	this	DET
inlawrev-21198	1963	28	case	case	NOUN
inlawrev-21198	1963	29	because	because	SCONJ
inlawrev-21198	1963	30	rjk	rjk	NOUN
inlawrev-21198	1963	31	trust	trust	NOUN
inlawrev-21198	1963	32	did	do	AUX
inlawrev-21198	1963	33	not	not	PART
inlawrev-21198	1963	34	receive	receive	VERB
inlawrev-21198	1963	35	a	a	DET
inlawrev-21198	1963	36	copy	copy	NOUN
inlawrev-21198	1963	37	of	of	ADP
inlawrev-21198	1963	38	the	the	DET
inlawrev-21198	1963	39	appraisal	appraisal	NOUN
inlawrev-21198	1963	40	until	until	ADP
inlawrev-21198	1963	41	the	the	DET
inlawrev-21198	1963	42	day	day	NOUN
inlawrev-21198	1963	43	of	of	ADP
inlawrev-21198	1963	44	the	the	DET
inlawrev-21198	1963	45	hearing	hearing	NOUN
inlawrev-21198	1963	46	.	.	PUNCT
inlawrev-21198	1964	1	as	as	ADP
inlawrev-21198	1964	2	a	a	DET
inlawrev-21198	1964	3	result	result	NOUN
inlawrev-21198	1964	4	,	,	PUNCT
inlawrev-21198	1964	5	rjk	rjk	NOUN
inlawrev-21198	1964	6	trust	trust	NOUN
inlawrev-21198	1964	7	was	be	AUX
inlawrev-21198	1964	8	not	not	PART
inlawrev-21198	1964	9	afforded474	afforded474	PROPN
inlawrev-21198	1964	10	an	an	DET
inlawrev-21198	1964	11	opportunity	opportunity	NOUN
inlawrev-21198	1964	12	to	to	PART
inlawrev-21198	1964	13	prepare	prepare	VERB
inlawrev-21198	1964	14	any	any	DET
inlawrev-21198	1964	15	rebuttal	rebuttal	NOUN
inlawrev-21198	1964	16	in	in	ADP
inlawrev-21198	1964	17	advance	advance	NOUN
inlawrev-21198	1964	18	of	of	ADP
inlawrev-21198	1964	19	the	the	DET
inlawrev-21198	1964	20	hearing	hearing	NOUN
inlawrev-21198	1964	21	.	.	PUNCT
inlawrev-21198	1965	1	the	the	DET
inlawrev-21198	1965	2	tax	tax	NOUN
inlawrev-21198	1965	3	court475	court475	PROPN
inlawrev-21198	1965	4	thus	thus	ADV
inlawrev-21198	1965	5	determined	determine	VERB
inlawrev-21198	1965	6	the	the	DET
inlawrev-21198	1965	7	ibtr	ibtr	VERB
inlawrev-21198	1965	8	abused	abuse	VERB
inlawrev-21198	1965	9	its	its	PRON
inlawrev-21198	1965	10	discretion	discretion	NOUN
inlawrev-21198	1965	11	and	and	CCONJ
inlawrev-21198	1965	12	rem	rem	NOUN
inlawrev-21198	1965	13	anded	ande	VERB
inlawrev-21198	1965	14	the	the	DET
inlawrev-21198	1965	15	case	case	NOUN
inlawrev-21198	1965	16	for	for	ADP
inlawrev-21198	1965	17	a	a	DET
inlawrev-21198	1965	18	rehearing	rehear	VERB
inlawrev-21198	1965	19	consistent	consistent	NOUN
inlawrev-21198	1965	20	with	with	ADP
inlawrev-21198	1965	21	its	its	PRON
inlawrev-21198	1965	22	decision	decision	NOUN
inlawrev-21198	1965	23	.	.	PUNCT
inlawrev-21198	1966	1	476	476	NUM
inlawrev-21198	1966	2	25	25	NUM
inlawrev-21198	1966	3	.	.	PUNCT
inlawrev-21198	1967	1	m	m	PROPN
inlawrev-21198	1967	2	arion	arion	PROPN
inlawrev-21198	1967	3	county	county	NOUN
inlawrev-21198	1967	4	assessor	assessor	NOUN
inlawrev-21198	1967	5	v.	v.	PROPN
inlawrev-21198	1967	6	gateway	gateway	PROPN
inlawrev-21198	1967	7	arthur	arthur	PROPN
inlawrev-21198	1967	8	,	,	PUNCT
inlawrev-21198	1967	9	inc	inc	PROPN
inlawrev-21198	1967	10	.	.	PROPN
inlawrev-21198	1967	11	—	—	PUNCT
inlawrev-21198	1968	1	g	g	PROPN
inlawrev-21198	1968	2	ateway	ateway	PROPN
inlawrev-21198	1968	3	arthur,477	arthur,477	PROPN
inlawrev-21198	1968	4	inc	inc	PROPN
inlawrev-21198	1968	5	.	.	PROPN
inlawrev-21198	1968	6	owned	own	VERB
inlawrev-21198	1968	7	a	a	DET
inlawrev-21198	1968	8	portion	portion	NOUN
inlawrev-21198	1968	9	of	of	ADP
inlawrev-21198	1968	10	the	the	DET
inlawrev-21198	1968	11	shoppes	shoppes	PROPN
inlawrev-21198	1968	12	at	at	ADP
inlawrev-21198	1968	13	county	county	NOUN
inlawrev-21198	1968	14	line	line	NOUN
inlawrev-21198	1968	15	road	road	NOUN
inlawrev-21198	1968	16	in	in	ADP
inlawrev-21198	1968	17	m	m	PROPN
inlawrev-21198	1968	18	arion	arion	PROPN
inlawrev-21198	1968	19	county	county	PROPN
inlawrev-21198	1968	20	,	,	PUNCT
inlawrev-21198	1968	21	indiana	indiana	PROPN
inlawrev-21198	1968	22	.	.	PUNCT
inlawrev-21198	1969	1	the	the	DET
inlawrev-21198	1969	2	assessor	assessor	NOUN
inlawrev-21198	1969	3	“	"	PUNCT
inlawrev-21198	1969	4	assigned	assign	VERB
inlawrev-21198	1969	5	the	the	DET
inlawrev-21198	1969	6	subject	subject	NOUN
inlawrev-21198	1969	7	property	property	NOUN
inlawrev-21198	1969	8	a	a	DET
inlawrev-21198	1969	9	total	total	ADJ
inlawrev-21198	1969	10	assessed	assess	VERB
inlawrev-21198	1969	11	value	value	NOUN
inlawrev-21198	1969	12	of478	of478	X
inlawrev-21198	1969	13	$	$	SYM
inlawrev-21198	1969	14	17,426,500	17,426,500	NUM
inlawrev-21198	1969	15	for	for	ADP
inlawrev-21198	1969	16	2007	2007	NUM
inlawrev-21198	1969	17	,	,	PUNCT
inlawrev-21198	1969	18	$	$	SYM
inlawrev-21198	1969	19	18,112,000	18,112,000	NUM
inlawrev-21198	1969	20	for	for	ADP
inlawrev-21198	1969	21	2008	2008	NUM
inlawrev-21198	1969	22	,	,	PUNCT
inlawrev-21198	1969	23	$	$	SYM
inlawrev-21198	1969	24	18,112,000	18,112,000	NUM
inlawrev-21198	1969	25	for	for	ADP
inlawrev-21198	1969	26	2009	2009	NUM
inlawrev-21198	1969	27	,	,	PUNCT
inlawrev-21198	1969	28	and	and	CCONJ
inlawrev-21198	1969	29	$	$	SYM
inlawrev-21198	1969	30	17,003,100	17,003,100	NUM
inlawrev-21198	1969	31	for	for	ADP
inlawrev-21198	1969	32	2010	2010	NUM
inlawrev-21198	1969	33	.	.	PUNCT
inlawrev-21198	1969	34	”	"	PUNCT
inlawrev-21198	1970	1	thereafter	thereafter	ADV
inlawrev-21198	1970	2	,	,	PUNCT
inlawrev-21198	1970	3	gateway	gateway	NOUN
inlawrev-21198	1970	4	appealed	appeal	VERB
inlawrev-21198	1970	5	the	the	DET
inlawrev-21198	1970	6	assessments	assessment	NOUN
inlawrev-21198	1970	7	,	,	PUNCT
inlawrev-21198	1970	8	first	first	ADV
inlawrev-21198	1970	9	to479	to479	PROPN
inlawrev-21198	1971	1	the	the	DET
inlawrev-21198	1971	2	pta	pta	PROPN
inlawrev-21198	1971	3	b	b	PROPN
inlawrev-21198	1971	4	o	o	NOUN
inlawrev-21198	1971	5	a	a	NOUN
inlawrev-21198	1971	6	and	and	CCONJ
inlawrev-21198	1971	7	then	then	ADV
inlawrev-21198	1971	8	to	to	ADP
inlawrev-21198	1971	9	the	the	DET
inlawrev-21198	1971	10	ibtr	ibtr	NOUN
inlawrev-21198	1971	11	,	,	PUNCT
inlawrev-21198	1971	12	the	the	DET
inlawrev-21198	1971	13	latter	latter	NOUN
inlawrev-21198	1971	14	of	of	ADP
inlawrev-21198	1971	15	which	which	PRON
inlawrev-21198	1971	16	issued	issue	VERB
inlawrev-21198	1971	17	a	a	DET
inlawrev-21198	1971	18	final	final	ADJ
inlawrev-21198	1971	19	463	463	NUM
inlawrev-21198	1971	20	.	.	PUNCT
inlawrev-21198	1972	1	i	i	PRON
inlawrev-21198	1972	2	d.	d.	PROPN
inlawrev-21198	1972	3	464	464	NUM
inlawrev-21198	1972	4	.	.	PUNCT
inlawrev-21198	1973	1	i	i	PRON
inlawrev-21198	1973	2	d.	d.	VERB
inlawrev-21198	1973	3	at	at	ADP
inlawrev-21198	1973	4	*	*	PROPN
inlawrev-21198	1973	5	3	3	NUM
inlawrev-21198	1973	6	.	.	NUM
inlawrev-21198	1973	7	465	465	NUM
inlawrev-21198	1973	8	.	.	PUNCT
inlawrev-21198	1974	1	i	i	PRON
inlawrev-21198	1974	2	d.	d.	PROPN
inlawrev-21198	1974	3	466	466	NUM
inlawrev-21198	1974	4	.	.	PUNCT
inlawrev-21198	1975	1	i	i	PRON
inlawrev-21198	1975	2	d.	d.	PROPN
inlawrev-21198	1975	3	467	467	NUM
inlawrev-21198	1975	4	.	.	PROPN
inlawrev-21198	1975	5	43	43	NUM
inlawrev-21198	1975	6	n.e.3d	n.e.3d	NUM
inlawrev-21198	1975	7	276	276	NUM
inlawrev-21198	1975	8	(	(	PUNCT
inlawrev-21198	1975	9	ind	ind	NOUN
inlawrev-21198	1975	10	.	.	PUNCT
inlawrev-21198	1976	1	t.c	t.c	PROPN
inlawrev-21198	1976	2	.	.	PROPN
inlawrev-21198	1976	3	2015	2015	NUM
inlawrev-21198	1976	4	)	)	PUNCT
inlawrev-21198	1976	5	.	.	PUNCT
inlawrev-21198	1977	1	468	468	X
inlawrev-21198	1977	2	.	.	PUNCT
inlawrev-21198	1978	1	i	i	PRON
inlawrev-21198	1978	2	d.	d.	PROPN
inlawrev-21198	1978	3	at	at	ADP
inlawrev-21198	1978	4	276	276	NUM
inlawrev-21198	1978	5	.	.	PUNCT
inlawrev-21198	1979	1	469	469	NUM
inlawrev-21198	1979	2	.	.	PUNCT
inlawrev-21198	1980	1	i	i	PRON
inlawrev-21198	1980	2	d.	d.	PROPN
inlawrev-21198	1980	3	(	(	PUNCT
inlawrev-21198	1980	4	noting	note	VERB
inlawrev-21198	1980	5	the	the	DET
inlawrev-21198	1980	6	value	value	NOUN
inlawrev-21198	1980	7	included	include	VERB
inlawrev-21198	1980	8	$	$	SYM
inlawrev-21198	1980	9	421,600	421,600	NUM
inlawrev-21198	1980	10	for	for	ADP
inlawrev-21198	1980	11	the	the	DET
inlawrev-21198	1980	12	land	land	NOUN
inlawrev-21198	1980	13	and	and	CCONJ
inlawrev-21198	1980	14	$	$	SYM
inlawrev-21198	1980	15	208,900	208,900	NUM
inlawrev-21198	1980	16	for	for	ADP
inlawrev-21198	1980	17	the	the	DET
inlawrev-21198	1980	18	improvements	improvement	NOUN
inlawrev-21198	1980	19	)	)	PUNCT
inlawrev-21198	1980	20	.	.	PUNCT
inlawrev-21198	1981	1	470	470	NUM
inlawrev-21198	1981	2	.	.	PUNCT
inlawrev-21198	1982	1	i	i	PRON
inlawrev-21198	1982	2	d.	d.	PROPN
inlawrev-21198	1982	3	at	at	ADP
inlawrev-21198	1982	4	277	277	NUM
inlawrev-21198	1982	5	.	.	PUNCT
inlawrev-21198	1983	1	471	471	NUM
inlawrev-21198	1983	2	.	.	PUNCT
inlawrev-21198	1984	1	i	i	PRON
inlawrev-21198	1984	2	d.	d.	PROPN
inlawrev-21198	1984	3	at	at	ADP
inlawrev-21198	1984	4	278	278	NUM
inlawrev-21198	1984	5	.	.	PUNCT
inlawrev-21198	1985	1	472	472	NUM
inlawrev-21198	1985	2	.	.	PUNCT
inlawrev-21198	1986	1	i	i	PRON
inlawrev-21198	1986	2	d.	d.	PROPN
inlawrev-21198	1986	3	473	473	NUM
inlawrev-21198	1986	4	.	.	PUNCT
inlawrev-21198	1987	1	i	i	PRON
inlawrev-21198	1987	2	d.	d.	PROPN
inlawrev-21198	1987	3	474	474	NUM
inlawrev-21198	1987	4	.	.	PUNCT
inlawrev-21198	1988	1	i	i	PRON
inlawrev-21198	1988	2	d.	d.	PROPN
inlawrev-21198	1988	3	475	475	NUM
inlawrev-21198	1988	4	.	.	PUNCT
inlawrev-21198	1989	1	i	i	PRON
inlawrev-21198	1989	2	d.	d.	PROPN
inlawrev-21198	1989	3	278	278	NUM
inlawrev-21198	1989	4	-	-	SYM
inlawrev-21198	1989	5	79	79	NUM
inlawrev-21198	1989	6	.	.	PUNCT
inlawrev-21198	1990	1	476	476	NUM
inlawrev-21198	1990	2	.	.	PUNCT
inlawrev-21198	1991	1	i	i	PRON
inlawrev-21198	1991	2	d.	d.	PROPN
inlawrev-21198	1991	3	477	477	NUM
inlawrev-21198	1991	4	.	.	PUNCT
inlawrev-21198	1992	1	43	43	NUM
inlawrev-21198	1992	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	1992	3	279	279	NUM
inlawrev-21198	1992	4	(	(	PUNCT
inlawrev-21198	1992	5	ind	ind	NOUN
inlawrev-21198	1992	6	.	.	PUNCT
inlawrev-21198	1993	1	t.c	t.c	PROPN
inlawrev-21198	1993	2	.	.	PROPN
inlawrev-21198	1993	3	2015	2015	NUM
inlawrev-21198	1993	4	)	)	PUNCT
inlawrev-21198	1993	5	.	.	PUNCT
inlawrev-21198	1994	1	478	478	NUM
inlawrev-21198	1994	2	.	.	PUNCT
inlawrev-21198	1995	1	i	i	PRON
inlawrev-21198	1995	2	d.	d.	PROPN
inlawrev-21198	1995	3	at	at	ADP
inlawrev-21198	1995	4	281	281	NUM
inlawrev-21198	1995	5	.	.	PUNCT
inlawrev-21198	1996	1	479	479	NUM
inlawrev-21198	1996	2	.	.	PUNCT
inlawrev-21198	1997	1	i	i	PRON
inlawrev-21198	1997	2	d.	d.	PROPN
inlawrev-21198	1997	3	1278	1278	NUM
inlawrev-21198	1997	4	indiana	indiana	PROPN
inlawrev-21198	1997	5	law	law	PROPN
inlawrev-21198	1997	6	review	review	NOUN
inlawrev-21198	1998	1	[	[	X
inlawrev-21198	1998	2	vol	vol	NOUN
inlawrev-21198	1998	3	.	.	PUNCT
inlawrev-21198	1999	1	49:1235	49:1235	NUM
inlawrev-21198	1999	2	determination	determination	NOUN
inlawrev-21198	1999	3	explaining	explain	VERB
inlawrev-21198	1999	4	the	the	DET
inlawrev-21198	1999	5	assessor	assessor	NOUN
inlawrev-21198	1999	6	’s	’s	PART
inlawrev-21198	1999	7	evidence	evidence	NOUN
inlawrev-21198	1999	8	lacked	lack	VERB
inlawrev-21198	1999	9	probative	probative	ADJ
inlawrev-21198	1999	10	value	value	NOUN
inlawrev-21198	1999	11	.	.	PUNCT
inlawrev-21198	2000	1	as480	as480	PROPN
inlawrev-21198	2000	2	a	a	DET
inlawrev-21198	2000	3	result	result	NOUN
inlawrev-21198	2000	4	,	,	PUNCT
inlawrev-21198	2000	5	the	the	DET
inlawrev-21198	2000	6	ibtr	ibtr	ADJ
inlawrev-21198	2000	7	“	"	PUNCT
inlawrev-21198	2000	8	valued	value	VERB
inlawrev-21198	2000	9	the	the	DET
inlawrev-21198	2000	10	subject	subject	ADJ
inlawrev-21198	2000	11	property	property	NOUN
inlawrev-21198	2000	12	at	at	ADP
inlawrev-21198	2000	13	$	$	SYM
inlawrev-21198	2000	14	13,800,000	13,800,000	NUM
inlawrev-21198	2000	15	for	for	ADP
inlawrev-21198	2000	16	2007	2007	NUM
inlawrev-21198	2000	17	,	,	PUNCT
inlawrev-21198	2000	18	$	$	SYM
inlawrev-21198	2000	19	14,800,000	14,800,000	NUM
inlawrev-21198	2000	20	for	for	ADP
inlawrev-21198	2000	21	2008	2008	NUM
inlawrev-21198	2000	22	,	,	PUNCT
inlawrev-21198	2000	23	$	$	SYM
inlawrev-21198	2000	24	13,900,000	13,900,000	NUM
inlawrev-21198	2000	25	for	for	ADP
inlawrev-21198	2000	26	2009	2009	NUM
inlawrev-21198	2000	27	,	,	PUNCT
inlawrev-21198	2000	28	and	and	CCONJ
inlawrev-21198	2000	29	$	$	SYM
inlawrev-21198	2000	30	11,300,000	11,300,000	NUM
inlawrev-21198	2000	31	for	for	ADP
inlawrev-21198	2000	32	2010.”481	2010.”481	NUM
inlawrev-21198	2000	33	therefore	therefore	ADV
inlawrev-21198	2000	34	,	,	PUNCT
inlawrev-21198	2000	35	the	the	DET
inlawrev-21198	2000	36	assessor	assessor	NOUN
inlawrev-21198	2000	37	initiated	initiate	VERB
inlawrev-21198	2000	38	a	a	DET
inlawrev-21198	2000	39	tax	tax	NOUN
inlawrev-21198	2000	40	appeal	appeal	NOUN
inlawrev-21198	2000	41	.	.	PUNCT
inlawrev-21198	2001	1	482	482	NUM
inlawrev-21198	2001	2	in	in	ADP
inlawrev-21198	2001	3	the	the	DET
inlawrev-21198	2001	4	assessor	assessor	NOUN
inlawrev-21198	2001	5	’s	’s	PART
inlawrev-21198	2001	6	appeal	appeal	NOUN
inlawrev-21198	2001	7	,	,	PUNCT
inlawrev-21198	2001	8	he	he	PRON
inlawrev-21198	2001	9	claimed	claim	VERB
inlawrev-21198	2001	10	the	the	DET
inlawrev-21198	2001	11	ibtr	ibtr	VERB
inlawrev-21198	2001	12	’s	’s	PART
inlawrev-21198	2001	13	final	final	ADJ
inlawrev-21198	2001	14	determination	determination	NOUN
inlawrev-21198	2001	15	must	must	AUX
inlawrev-21198	2001	16	be	be	AUX
inlawrev-21198	2001	17	reversed	reverse	VERB
inlawrev-21198	2001	18	because	because	SCONJ
inlawrev-21198	2001	19	it	it	PRON
inlawrev-21198	2001	20	not	not	PART
inlawrev-21198	2001	21	only	only	ADV
inlawrev-21198	2001	22	erred	err	VERB
inlawrev-21198	2001	23	in	in	ADP
inlawrev-21198	2001	24	determining	determine	VERB
inlawrev-21198	2001	25	the	the	DET
inlawrev-21198	2001	26	appraisal	appraisal	NOUN
inlawrev-21198	2001	27	was	be	AUX
inlawrev-21198	2001	28	probative	probative	ADJ
inlawrev-21198	2001	29	,	,	PUNCT
inlawrev-21198	2001	30	but	but	CCONJ
inlawrev-21198	2001	31	also	also	ADV
inlawrev-21198	2001	32	in	in	ADP
inlawrev-21198	2001	33	determining	determine	VERB
inlawrev-21198	2001	34	the	the	DET
inlawrev-21198	2001	35	assessor	assessor	NOUN
inlawrev-21198	2001	36	’s	’s	PART
inlawrev-21198	2001	37	evidence	evidence	NOUN
inlawrev-21198	2001	38	lacked	lack	VERB
inlawrev-21198	2001	39	probative	probative	ADJ
inlawrev-21198	2001	40	value	value	NOUN
inlawrev-21198	2001	41	and	and	CCONJ
inlawrev-21198	2001	42	increasing	increase	VERB
inlawrev-21198	2001	43	gateway	gateway	NOUN
inlawrev-21198	2001	44	’s	’s	PART
inlawrev-21198	2001	45	requested	request	VERB
inlawrev-21198	2001	46	valuations	valuation	NOUN
inlawrev-21198	2001	47	by	by	ADP
inlawrev-21198	2001	48	$	$	SYM
inlawrev-21198	2001	49	1	1	NUM
inlawrev-21198	2001	50	million	million	NUM
inlawrev-21198	2001	51	.	.	PUNCT
inlawrev-21198	2002	1	however	however	ADV
inlawrev-21198	2002	2	,	,	PUNCT
inlawrev-21198	2002	3	the	the	DET
inlawrev-21198	2002	4	tax	tax	NOUN
inlawrev-21198	2002	5	court	court	NOUN
inlawrev-21198	2002	6	did	do	AUX
inlawrev-21198	2002	7	not483	not483	PROPN
inlawrev-21198	2002	8	agree	agree	VERB
inlawrev-21198	2002	9	,	,	PUNCT
inlawrev-21198	2002	10	explaining	explain	VERB
inlawrev-21198	2002	11	,	,	PUNCT
inlawrev-21198	2002	12	“	"	PUNCT
inlawrev-21198	2002	13	indiana	indiana	PROPN
inlawrev-21198	2002	14	’s	’s	PROPN
inlawrev-21198	2002	15	assessment	assessment	NOUN
inlawrev-21198	2002	16	guidelines	guideline	NOUN
inlawrev-21198	2002	17	do	do	AUX
inlawrev-21198	2002	18	not	not	PART
inlawrev-21198	2002	19	prohibit	prohibit	VERB
inlawrev-21198	2002	20	the	the	DET
inlawrev-21198	2002	21	use	use	NOUN
inlawrev-21198	2002	22	of	of	ADP
inlawrev-21198	2002	23	loaded	load	VERB
inlawrev-21198	2002	24	capitalization	capitalization	NOUN
inlawrev-21198	2002	25	rates	rate	NOUN
inlawrev-21198	2002	26	when	when	SCONJ
inlawrev-21198	2002	27	valuing	value	VERB
inlawrev-21198	2002	28	real	real	ADJ
inlawrev-21198	2002	29	property	property	NOUN
inlawrev-21198	2002	30	.	.	PUNCT
inlawrev-21198	2002	31	”	"	PUNCT
inlawrev-21198	2003	1	therefore	therefore	ADV
inlawrev-21198	2003	2	,	,	PUNCT
inlawrev-21198	2003	3	the	the	DET
inlawrev-21198	2003	4	ibtr’s484	ibtr’s484	ADJ
inlawrev-21198	2003	5	determination	determination	NOUN
inlawrev-21198	2003	6	was	be	AUX
inlawrev-21198	2003	7	probative	probative	ADJ
inlawrev-21198	2003	8	of	of	ADP
inlawrev-21198	2003	9	the	the	DET
inlawrev-21198	2003	10	property	property	NOUN
inlawrev-21198	2003	11	’s	’s	PART
inlawrev-21198	2003	12	value.485	value.485	PROPN
inlawrev-21198	2003	13	the	the	DET
inlawrev-21198	2003	14	assessor	assessor	NOUN
inlawrev-21198	2003	15	further	far	ADV
inlawrev-21198	2003	16	claimed	claim	VERB
inlawrev-21198	2003	17	the	the	DET
inlawrev-21198	2003	18	appraisal	appraisal	NOUN
inlawrev-21198	2003	19	lacked	lack	VERB
inlawrev-21198	2003	20	probative	probative	ADJ
inlawrev-21198	2003	21	value	value	NOUN
inlawrev-21198	2003	22	.	.	PUNCT
inlawrev-21198	2004	1	but	but	CCONJ
inlawrev-21198	2004	2	the486	the486	PROPN
inlawrev-21198	2004	3	record	record	NOUN
inlawrev-21198	2004	4	did	do	AUX
inlawrev-21198	2004	5	not	not	PART
inlawrev-21198	2004	6	indicate	indicate	VERB
inlawrev-21198	2004	7	g	g	NOUN
inlawrev-21198	2004	8	ateway	ateway	NOUN
inlawrev-21198	2004	9	collected	collect	VERB
inlawrev-21198	2004	10	rent	rent	NOUN
inlawrev-21198	2004	11	from	from	ADP
inlawrev-21198	2004	12	other	other	ADJ
inlawrev-21198	2004	13	retailers	retailer	NOUN
inlawrev-21198	2004	14	based	base	VERB
inlawrev-21198	2004	15	on	on	ADP
inlawrev-21198	2004	16	their	their	PRON
inlawrev-21198	2004	17	use	use	NOUN
inlawrev-21198	2004	18	of	of	ADP
inlawrev-21198	2004	19	those	those	DET
inlawrev-21198	2004	20	parcels	parcel	NOUN
inlawrev-21198	2004	21	.	.	PUNCT
inlawrev-21198	2005	1	therefore	therefore	ADV
inlawrev-21198	2005	2	,	,	PUNCT
inlawrev-21198	2005	3	the	the	DET
inlawrev-21198	2005	4	tax	tax	NOUN
inlawrev-21198	2005	5	court	court	NOUN
inlawrev-21198	2005	6	declined	decline	VERB
inlawrev-21198	2005	7	to	to	PART
inlawrev-21198	2005	8	find	find	VERB
inlawrev-21198	2005	9	the	the	DET
inlawrev-21198	2005	10	appraisal	appraisal	NOUN
inlawrev-21198	2005	11	as487	as487	NOUN
inlawrev-21198	2005	12	not	not	PART
inlawrev-21198	2005	13	probative	probative	ADJ
inlawrev-21198	2005	14	on	on	ADP
inlawrev-21198	2005	15	this	this	DET
inlawrev-21198	2005	16	basis	basis	NOUN
inlawrev-21198	2005	17	as	as	ADP
inlawrev-21198	2005	18	well.488	well.488	PROPN
inlawrev-21198	2005	19	next	next	ADJ
inlawrev-21198	2005	20	,	,	PUNCT
inlawrev-21198	2005	21	the	the	DET
inlawrev-21198	2005	22	assessor	assessor	NOUN
inlawrev-21198	2005	23	claimed	claim	VERB
inlawrev-21198	2005	24	the	the	DET
inlawrev-21198	2005	25	ibtr	ibtr	VERB
inlawrev-21198	2005	26	erred	err	VERB
inlawrev-21198	2005	27	in	in	ADP
inlawrev-21198	2005	28	determining	determine	VERB
inlawrev-21198	2005	29	that	that	SCONJ
inlawrev-21198	2005	30	the	the	DET
inlawrev-21198	2005	31	evidence	evidence	NOUN
inlawrev-21198	2005	32	lacked	lack	VERB
inlawrev-21198	2005	33	probative	probative	ADJ
inlawrev-21198	2005	34	value	value	NOUN
inlawrev-21198	2005	35	.	.	PUNCT
inlawrev-21198	2006	1	however	however	ADV
inlawrev-21198	2006	2	,	,	PUNCT
inlawrev-21198	2006	3	once	once	ADV
inlawrev-21198	2006	4	again	again	ADV
inlawrev-21198	2006	5	,	,	PUNCT
inlawrev-21198	2006	6	the	the	DET
inlawrev-21198	2006	7	record	record	NOUN
inlawrev-21198	2006	8	of	of	ADP
inlawrev-21198	2006	9	evidence	evidence	NOUN
inlawrev-21198	2006	10	revealed489	revealed489	NOUN
inlawrev-21198	2006	11	otherwise	otherwise	ADV
inlawrev-21198	2006	12	.	.	PUNCT
inlawrev-21198	2007	1	therefore	therefore	ADV
inlawrev-21198	2007	2	,	,	PUNCT
inlawrev-21198	2007	3	the	the	DET
inlawrev-21198	2007	4	assessor	assessor	NOUN
inlawrev-21198	2007	5	did	do	AUX
inlawrev-21198	2007	6	not	not	PART
inlawrev-21198	2007	7	show	show	VERB
inlawrev-21198	2007	8	that	that	SCONJ
inlawrev-21198	2007	9	the	the	DET
inlawrev-21198	2007	10	ibtr	ibtr	NOUN
inlawrev-21198	2007	11	’s	’s	PART
inlawrev-21198	2007	12	determination490	determination490	PROPN
inlawrev-21198	2007	13	lacked	lack	VERB
inlawrev-21198	2007	14	probative	probative	ADJ
inlawrev-21198	2007	15	value	value	NOUN
inlawrev-21198	2007	16	.	.	PUNCT
inlawrev-21198	2008	1	m	m	VERB
inlawrev-21198	2008	2	oreover	oreover	ADJ
inlawrev-21198	2008	3	,	,	PUNCT
inlawrev-21198	2008	4	when	when	SCONJ
inlawrev-21198	2008	5	the	the	DET
inlawrev-21198	2008	6	tax	tax	NOUN
inlawrev-21198	2008	7	court	court	NOUN
inlawrev-21198	2008	8	is	be	AUX
inlawrev-21198	2008	9	faced	face	VERB
inlawrev-21198	2008	10	with	with	ADP
inlawrev-21198	2008	11	conflicting491	conflicting491	NOUN
inlawrev-21198	2008	12	record	record	NOUN
inlawrev-21198	2008	13	evidence	evidence	NOUN
inlawrev-21198	2008	14	,	,	PUNCT
inlawrev-21198	2008	15	it	it	PRON
inlawrev-21198	2008	16	will	will	AUX
inlawrev-21198	2008	17	defer	defer	VERB
inlawrev-21198	2008	18	to	to	ADP
inlawrev-21198	2008	19	the	the	DET
inlawrev-21198	2008	20	ibtr	ibtr	ADJ
inlawrev-21198	2008	21	,	,	PUNCT
inlawrev-21198	2008	22	“	"	PUNCT
inlawrev-21198	2008	23	so	so	ADV
inlawrev-21198	2008	24	long	long	ADV
inlawrev-21198	2008	25	as	as	SCONJ
inlawrev-21198	2008	26	a	a	DET
inlawrev-21198	2008	27	reasonable	reasonable	ADJ
inlawrev-21198	2008	28	mind	mind	NOUN
inlawrev-21198	2008	29	could	could	AUX
inlawrev-21198	2008	30	find	find	VERB
inlawrev-21198	2008	31	sufficient	sufficient	ADJ
inlawrev-21198	2008	32	evidence	evidence	NOUN
inlawrev-21198	2008	33	in	in	ADP
inlawrev-21198	2008	34	the	the	DET
inlawrev-21198	2008	35	record	record	NOUN
inlawrev-21198	2008	36	to	to	PART
inlawrev-21198	2008	37	support	support	VERB
inlawrev-21198	2008	38	that	that	DET
inlawrev-21198	2008	39	finding	finding	NOUN
inlawrev-21198	2008	40	.	.	PUNCT
inlawrev-21198	2008	41	”	"	PUNCT
inlawrev-21198	2009	1	492	492	NUM
inlawrev-21198	2009	2	finally	finally	ADV
inlawrev-21198	2009	3	,	,	PUNCT
inlawrev-21198	2009	4	the	the	DET
inlawrev-21198	2009	5	assessor	assessor	NOUN
inlawrev-21198	2009	6	claimed	claim	VERB
inlawrev-21198	2009	7	the	the	DET
inlawrev-21198	2009	8	ibtr	ibtr	VERB
inlawrev-21198	2009	9	exceeded	exceed	VERB
inlawrev-21198	2009	10	its	its	PRON
inlawrev-21198	2009	11	authority	authority	NOUN
inlawrev-21198	2009	12	.	.	PUNCT
inlawrev-21198	2010	1	but	but	CCONJ
inlawrev-21198	2010	2	,	,	PUNCT
inlawrev-21198	2010	3	the493	the493	PROPN
inlawrev-21198	2010	4	record	record	NOUN
inlawrev-21198	2010	5	of	of	ADP
inlawrev-21198	2010	6	evidence	evidence	NOUN
inlawrev-21198	2010	7	revealed	reveal	VERB
inlawrev-21198	2010	8	the	the	DET
inlawrev-21198	2010	9	parties	party	NOUN
inlawrev-21198	2010	10	agreed	agree	VERB
inlawrev-21198	2010	11	the	the	DET
inlawrev-21198	2010	12	a	a	DET
inlawrev-21198	2010	13	ppraisal	ppraisal	NOUN
inlawrev-21198	2010	14	failed	fail	VERB
inlawrev-21198	2010	15	to	to	PART
inlawrev-21198	2010	16	include	include	VERB
inlawrev-21198	2010	17	certain	certain	ADJ
inlawrev-21198	2010	18	annual	annual	ADJ
inlawrev-21198	2010	19	property	property	NOUN
inlawrev-21198	2010	20	taxes	taxis	NOUN
inlawrev-21198	2010	21	reimbursements	reimbursement	NOUN
inlawrev-21198	2010	22	.	.	PUNCT
inlawrev-21198	2011	1	thus	thus	ADV
inlawrev-21198	2011	2	,	,	PUNCT
inlawrev-21198	2011	3	the	the	DET
inlawrev-21198	2011	4	ibtr	ibtr	VERB
inlawrev-21198	2011	5	determined	determine	VERB
inlawrev-21198	2011	6	that494	that494	NOUN
inlawrev-21198	2011	7	the	the	DET
inlawrev-21198	2011	8	undervaluation	undervaluation	NOUN
inlawrev-21198	2011	9	ranged	range	VERB
inlawrev-21198	2011	10	from	from	ADP
inlawrev-21198	2011	11	$	$	SYM
inlawrev-21198	2011	12	981,193	981,193	NUM
inlawrev-21198	2011	13	to	to	PART
inlawrev-21198	2011	14	$	$	SYM
inlawrev-21198	2011	15	1,047,120	1,047,120	NUM
inlawrev-21198	2011	16	by	by	ADP
inlawrev-21198	2011	17	using	use	VERB
inlawrev-21198	2011	18	the	the	DET
inlawrev-21198	2011	19	appraisal	appraisal	NOUN
inlawrev-21198	2011	20	’s	’s	PART
inlawrev-21198	2011	21	loaded	load	VERB
inlawrev-21198	2011	22	capitalization	capitalization	NOUN
inlawrev-21198	2011	23	rates	rate	NOUN
inlawrev-21198	2011	24	.	.	PUNCT
inlawrev-21198	2012	1	therefore	therefore	ADV
inlawrev-21198	2012	2	,	,	PUNCT
inlawrev-21198	2012	3	the	the	DET
inlawrev-21198	2012	4	ib	ib	NOUN
inlawrev-21198	2012	5	tr	tr	PRON
inlawrev-21198	2012	6	did	do	AUX
inlawrev-21198	2012	7	not	not	PART
inlawrev-21198	2012	8	exceed	exceed	VERB
inlawrev-21198	2012	9	its	its	PRON
inlawrev-21198	2012	10	authority	authority	NOUN
inlawrev-21198	2012	11	by495	by495	NOUN
inlawrev-21198	2012	12	increasing	increase	VERB
inlawrev-21198	2012	13	gateway	gateway	NOUN
inlawrev-21198	2012	14	’s	’s	PART
inlawrev-21198	2012	15	requested	request	VERB
inlawrev-21198	2012	16	valuations	valuation	NOUN
inlawrev-21198	2012	17	by	by	ADP
inlawrev-21198	2012	18	$	$	SYM
inlawrev-21198	2012	19	1	1	NUM
inlawrev-21198	2012	20	million	million	NUM
inlawrev-21198	2012	21	for	for	ADP
inlawrev-21198	2012	22	each	each	PRON
inlawrev-21198	2012	23	of	of	ADP
inlawrev-21198	2012	24	the	the	DET
inlawrev-21198	2012	25	years	year	NOUN
inlawrev-21198	2012	26	at	at	ADP
inlawrev-21198	2012	27	480	480	NUM
inlawrev-21198	2012	28	.	.	PUNCT
inlawrev-21198	2013	1	i	i	PRON
inlawrev-21198	2013	2	d.	d.	PROPN
inlawrev-21198	2013	3	at	at	ADP
inlawrev-21198	2013	4	281	281	NUM
inlawrev-21198	2013	5	-	-	SYM
inlawrev-21198	2013	6	82	82	NUM
inlawrev-21198	2013	7	.	.	PUNCT
inlawrev-21198	2014	1	481	481	NUM
inlawrev-21198	2014	2	.	.	PUNCT
inlawrev-21198	2015	1	i	i	PRON
inlawrev-21198	2015	2	d.	d.	PROPN
inlawrev-21198	2015	3	at	at	ADP
inlawrev-21198	2015	4	282	282	NUM
inlawrev-21198	2015	5	.	.	PUNCT
inlawrev-21198	2016	1	482	482	NUM
inlawrev-21198	2016	2	.	.	PUNCT
inlawrev-21198	2017	1	i	i	PRON
inlawrev-21198	2017	2	d.	d.	PROPN
inlawrev-21198	2017	3	483	483	NUM
inlawrev-21198	2017	4	.	.	PUNCT
inlawrev-21198	2018	1	i	i	PRON
inlawrev-21198	2018	2	d.	d.	PROPN
inlawrev-21198	2018	3	484	484	NUM
inlawrev-21198	2018	4	.	.	PUNCT
inlawrev-21198	2019	1	i	i	PRON
inlawrev-21198	2019	2	d.	d.	PROPN
inlawrev-21198	2019	3	485	485	NUM
inlawrev-21198	2019	4	.	.	PUNCT
inlawrev-21198	2020	1	i	i	PRON
inlawrev-21198	2020	2	d.	d.	PROPN
inlawrev-21198	2020	3	486	486	NUM
inlawrev-21198	2020	4	.	.	PUNCT
inlawrev-21198	2021	1	i	i	PRON
inlawrev-21198	2021	2	d.	d.	PROPN
inlawrev-21198	2021	3	at	at	ADP
inlawrev-21198	2021	4	282	282	NUM
inlawrev-21198	2021	5	-	-	SYM
inlawrev-21198	2021	6	83	83	NUM
inlawrev-21198	2021	7	.	.	PUNCT
inlawrev-21198	2022	1	487	487	NUM
inlawrev-21198	2022	2	.	.	PUNCT
inlawrev-21198	2023	1	i	i	PRON
inlawrev-21198	2023	2	d.	d.	PROPN
inlawrev-21198	2023	3	at	at	ADP
inlawrev-21198	2023	4	283	283	NUM
inlawrev-21198	2023	5	.	.	PUNCT
inlawrev-21198	2024	1	488	488	NUM
inlawrev-21198	2024	2	.	.	PUNCT
inlawrev-21198	2025	1	i	i	PRON
inlawrev-21198	2025	2	d.	d.	PROPN
inlawrev-21198	2025	3	489	489	NUM
inlawrev-21198	2025	4	.	.	PUNCT
inlawrev-21198	2026	1	i	i	PRON
inlawrev-21198	2026	2	d.	d.	PROPN
inlawrev-21198	2026	3	490	490	NUM
inlawrev-21198	2026	4	.	.	PUNCT
inlawrev-21198	2027	1	i	i	PRON
inlawrev-21198	2027	2	d.	d.	PROPN
inlawrev-21198	2027	3	491	491	NUM
inlawrev-21198	2027	4	.	.	PUNCT
inlawrev-21198	2028	1	i	i	PRON
inlawrev-21198	2028	2	d.	d.	PROPN
inlawrev-21198	2028	3	at	at	ADP
inlawrev-21198	2028	4	283	283	NUM
inlawrev-21198	2028	5	-	-	SYM
inlawrev-21198	2028	6	84	84	NUM
inlawrev-21198	2028	7	.	.	PUNCT
inlawrev-21198	2029	1	492	492	NUM
inlawrev-21198	2029	2	.	.	PUNCT
inlawrev-21198	2030	1	i	i	PRON
inlawrev-21198	2030	2	d.	d.	PROPN
inlawrev-21198	2030	3	at	at	ADP
inlawrev-21198	2030	4	284	284	NUM
inlawrev-21198	2030	5	.	.	PUNCT
inlawrev-21198	2031	1	493	493	NUM
inlawrev-21198	2031	2	.	.	PUNCT
inlawrev-21198	2032	1	i	i	PRON
inlawrev-21198	2032	2	d.	d.	PROPN
inlawrev-21198	2032	3	at	at	ADP
inlawrev-21198	2032	4	284	284	NUM
inlawrev-21198	2032	5	-	-	SYM
inlawrev-21198	2032	6	85	85	NUM
inlawrev-21198	2032	7	.	.	PUNCT
inlawrev-21198	2033	1	494	494	NUM
inlawrev-21198	2033	2	.	.	PUNCT
inlawrev-21198	2034	1	i	i	PRON
inlawrev-21198	2034	2	d.	d.	PROPN
inlawrev-21198	2034	3	at	at	ADP
inlawrev-21198	2034	4	285	285	NUM
inlawrev-21198	2034	5	.	.	PUNCT
inlawrev-21198	2035	1	495	495	NUM
inlawrev-21198	2035	2	.	.	PUNCT
inlawrev-21198	2036	1	i	i	PRON
inlawrev-21198	2036	2	d.	d.	PROPN
inlawrev-21198	2036	3	2016	2016	NUM
inlawrev-21198	2036	4	]	]	PUNCT
inlawrev-21198	2036	5	taxation	taxation	NOUN
inlawrev-21198	2036	6	1279	1279	NUM
inlawrev-21198	2036	7	issue	issue	NOUN
inlawrev-21198	2036	8	.	.	PUNCT
inlawrev-21198	2037	1	for	for	ADP
inlawrev-21198	2037	2	these	these	DET
inlawrev-21198	2037	3	reasons	reason	NOUN
inlawrev-21198	2037	4	,	,	PUNCT
inlawrev-21198	2037	5	the	the	DET
inlawrev-21198	2037	6	final	final	ADJ
inlawrev-21198	2037	7	determination	determination	NOUN
inlawrev-21198	2037	8	of	of	ADP
inlawrev-21198	2037	9	the	the	DET
inlawrev-21198	2037	10	ibtr	ibtr	ADJ
inlawrev-21198	2037	11	was	be	AUX
inlawrev-21198	2037	12	affirmed.496	affirmed.496	VERB
inlawrev-21198	2037	13	497	497	NUM
inlawrev-21198	2037	14	26	26	NUM
inlawrev-21198	2037	15	.	.	PUNCT
inlawrev-21198	2038	1	allen	allen	PROPN
inlawrev-21198	2038	2	county	county	PROPN
inlawrev-21198	2038	3	a	a	DET
inlawrev-21198	2038	4	ssessor	ssessor	PROPN
inlawrev-21198	2038	5	v.	v.	PROPN
inlawrev-21198	2038	6	verizon	verizon	PROPN
inlawrev-21198	2038	7	data	data	PROPN
inlawrev-21198	2038	8	services	services	PROPN
inlawrev-21198	2038	9	,	,	PUNCT
inlawrev-21198	2038	10	inc	inc	PROPN
inlawrev-21198	2038	11	.	.	PROPN
inlawrev-21198	2038	12	—	—	PUNCT
inlawrev-21198	2038	13	in	in	ADP
inlawrev-21198	2038	14	2007,498	2007,498	NUM
inlawrev-21198	2038	15	verizon	verizon	PROPN
inlawrev-21198	2038	16	data	data	PROPN
inlawrev-21198	2038	17	services	services	PROPN
inlawrev-21198	2038	18	,	,	PUNCT
inlawrev-21198	2038	19	inc	inc	PROPN
inlawrev-21198	2038	20	.	.	PROPN
inlawrev-21198	2038	21	reported	report	VERB
inlawrev-21198	2038	22	an	an	DET
inlawrev-21198	2038	23	assessed	assessed	ADJ
inlawrev-21198	2038	24	value	value	NOUN
inlawrev-21198	2038	25	of	of	ADP
inlawrev-21198	2038	26	its	its	PRON
inlawrev-21198	2038	27	personal	personal	ADJ
inlawrev-21198	2038	28	property	property	NOUN
inlawrev-21198	2038	29	at	at	ADP
inlawrev-21198	2038	30	$	$	SYM
inlawrev-21198	2038	31	16,200,000	16,200,000	NUM
inlawrev-21198	2038	32	.	.	PUNCT
inlawrev-21198	2039	1	thereafter	thereafter	ADV
inlawrev-21198	2039	2	,	,	PUNCT
inlawrev-21198	2039	3	the	the	DET
inlawrev-21198	2039	4	assessor	assessor	NOUN
inlawrev-21198	2039	5	issued	issue	VERB
inlawrev-21198	2039	6	a	a	DET
inlawrev-21198	2039	7	notice	notice	NOUN
inlawrev-21198	2039	8	of	of	ADP
inlawrev-21198	2039	9	assessment	assessment	NOUN
inlawrev-21198	2039	10	change	change	NOUN
inlawrev-21198	2039	11	to499	to499	PROPN
inlawrev-21198	2039	12	verizon	verizon	PROPN
inlawrev-21198	2039	13	,	,	PUNCT
inlawrev-21198	2039	14	increasing	increase	VERB
inlawrev-21198	2039	15	the	the	DET
inlawrev-21198	2039	16	assessment	assessment	NOUN
inlawrev-21198	2039	17	to	to	ADP
inlawrev-21198	2039	18	$	$	SYM
inlawrev-21198	2039	19	50,261,538	50,261,538	NUM
inlawrev-21198	2039	20	.	.	PUNCT
inlawrev-21198	2040	1	subsequently	subsequently	ADV
inlawrev-21198	2040	2	,	,	PUNCT
inlawrev-21198	2040	3	verizon500	verizon500	PROPN
inlawrev-21198	2040	4	started	start	VERB
inlawrev-21198	2040	5	the	the	DET
inlawrev-21198	2040	6	administrative	administrative	ADJ
inlawrev-21198	2040	7	appeals	appeal	NOUN
inlawrev-21198	2040	8	process	process	NOUN
inlawrev-21198	2040	9	,	,	PUNCT
inlawrev-21198	2040	10	which	which	PRON
inlawrev-21198	2040	11	resulted	result	VERB
inlawrev-21198	2040	12	in	in	ADP
inlawrev-21198	2040	13	the	the	DET
inlawrev-21198	2040	14	secretary	secretary	PROPN
inlawrev-21198	2040	15	of	of	ADP
inlawrev-21198	2040	16	allen	allen	PROPN
inlawrev-21198	2040	17	county	county	PROPN
inlawrev-21198	2040	18	’s	’s	PART
inlawrev-21198	2040	19	ptaboa	ptaboa	NOUN
inlawrev-21198	2040	20	sending	send	VERB
inlawrev-21198	2040	21	an	an	DET
inlawrev-21198	2040	22	e	e	NOUN
inlawrev-21198	2040	23	-	-	NOUN
inlawrev-21198	2040	24	mail	mail	NOUN
inlawrev-21198	2040	25	to	to	ADP
inlawrev-21198	2040	26	verizon	verizon	PROPN
inlawrev-21198	2040	27	stating	state	VERB
inlawrev-21198	2040	28	a	a	DET
inlawrev-21198	2040	29	meeting	meeting	NOUN
inlawrev-21198	2040	30	would	would	AUX
inlawrev-21198	2040	31	not	not	PART
inlawrev-21198	2040	32	be	be	AUX
inlawrev-21198	2040	33	scheduled	schedule	VERB
inlawrev-21198	2040	34	.	.	PUNCT
inlawrev-21198	2041	1	in	in	ADP
inlawrev-21198	2041	2	2012	2012	NUM
inlawrev-21198	2041	3	,	,	PUNCT
inlawrev-21198	2041	4	verizon	verizon	PROPN
inlawrev-21198	2041	5	filed	file	VERB
inlawrev-21198	2041	6	with	with	ADP
inlawrev-21198	2041	7	the	the	DET
inlawrev-21198	2041	8	ptaboa	ptaboa	NOUN
inlawrev-21198	2041	9	,	,	PUNCT
inlawrev-21198	2041	10	requesting	request	VERB
inlawrev-21198	2041	11	the	the	DET
inlawrev-21198	2041	12	ptaboa501	ptaboa501	PROPN
inlawrev-21198	2041	13	issue	issue	NOUN
inlawrev-21198	2041	14	a	a	DET
inlawrev-21198	2041	15	determination	determination	NOUN
inlawrev-21198	2041	16	that	that	SCONJ
inlawrev-21198	2041	17	the	the	DET
inlawrev-21198	2041	18	assessed	assessed	ADJ
inlawrev-21198	2041	19	value	value	NOUN
inlawrev-21198	2041	20	of	of	ADP
inlawrev-21198	2041	21	verizon	verizon	PROPN
inlawrev-21198	2041	22	’s	’s	PART
inlawrev-21198	2041	23	personal	personal	ADJ
inlawrev-21198	2041	24	property	property	NOUN
inlawrev-21198	2041	25	was	be	AUX
inlawrev-21198	2041	26	$	$	SYM
inlawrev-21198	2041	27	16,200,000	16,200,000	NUM
inlawrev-21198	2041	28	for	for	ADP
inlawrev-21198	2041	29	the	the	DET
inlawrev-21198	2041	30	2007	2007	NUM
inlawrev-21198	2041	31	tax	tax	NOUN
inlawrev-21198	2041	32	year	year	NOUN
inlawrev-21198	2041	33	.	.	PUNCT
inlawrev-21198	2042	1	verizon	verizon	PROPN
inlawrev-21198	2042	2	claimed	claim	VERB
inlawrev-21198	2042	3	it	it	PRON
inlawrev-21198	2042	4	was	be	AUX
inlawrev-21198	2042	5	entitled	entitle	VERB
inlawrev-21198	2042	6	to	to	ADP
inlawrev-21198	2042	7	that502	that502	PROPN
inlawrev-21198	2042	8	valuation	valuation	NOUN
inlawrev-21198	2042	9	because	because	SCONJ
inlawrev-21198	2042	10	its	its	PRON
inlawrev-21198	2042	11	2007	2007	NUM
inlawrev-21198	2042	12	personal	personal	ADJ
inlawrev-21198	2042	13	property	property	NOUN
inlawrev-21198	2042	14	return	return	NOUN
inlawrev-21198	2042	15	was	be	AUX
inlawrev-21198	2042	16	in	in	ADP
inlawrev-21198	2042	17	substantial	substantial	ADJ
inlawrev-21198	2042	18	compliance.503	compliance.503	PROPN
inlawrev-21198	2042	19	next	next	ADV
inlawrev-21198	2042	20	,	,	PUNCT
inlawrev-21198	2042	21	verizon	verizon	PROPN
inlawrev-21198	2042	22	filed	file	VERB
inlawrev-21198	2042	23	a	a	DET
inlawrev-21198	2042	24	form	form	NOUN
inlawrev-21198	2042	25	131	131	NUM
inlawrev-21198	2042	26	with	with	ADP
inlawrev-21198	2042	27	the	the	DET
inlawrev-21198	2042	28	ibtr	ibtr	NOUN
inlawrev-21198	2042	29	,	,	PUNCT
inlawrev-21198	2042	30	which	which	PRON
inlawrev-21198	2042	31	held	hold	VERB
inlawrev-21198	2042	32	a	a	DET
inlawrev-21198	2042	33	hearing	hearing	NOUN
inlawrev-21198	2042	34	at	at	ADP
inlawrev-21198	2042	35	which	which	DET
inlawrev-21198	2042	36	time	time	NOUN
inlawrev-21198	2042	37	verizon	verizon	PROPN
inlawrev-21198	2042	38	claimed	claim	VERB
inlawrev-21198	2042	39	its	its	PRON
inlawrev-21198	2042	40	personal	personal	ADJ
inlawrev-21198	2042	41	property	property	NOUN
inlawrev-21198	2042	42	should	should	AUX
inlawrev-21198	2042	43	be	be	AUX
inlawrev-21198	2042	44	assessed	assess	VERB
inlawrev-21198	2042	45	at	at	ADP
inlawrev-21198	2042	46	$	$	SYM
inlawrev-21198	2042	47	16,200,000.504	16,200,000.504	NUM
inlawrev-21198	2042	48	in	in	ADP
inlawrev-21198	2042	49	response	response	NOUN
inlawrev-21198	2042	50	,	,	PUNCT
inlawrev-21198	2042	51	the	the	DET
inlawrev-21198	2042	52	assessor	assessor	NOUN
inlawrev-21198	2042	53	claimed	claim	VERB
inlawrev-21198	2042	54	verizon	verizon	PROPN
inlawrev-21198	2042	55	’s	’s	PART
inlawrev-21198	2042	56	motion	motion	NOUN
inlawrev-21198	2042	57	should	should	AUX
inlawrev-21198	2042	58	be	be	AUX
inlawrev-21198	2042	59	denied	deny	VERB
inlawrev-21198	2042	60	because	because	SCONJ
inlawrev-21198	2042	61	verizon	verizon	PROPN
inlawrev-21198	2042	62	had	have	AUX
inlawrev-21198	2042	63	acquiesced	acquiesce	VERB
inlawrev-21198	2042	64	to	to	ADP
inlawrev-21198	2042	65	the	the	DET
inlawrev-21198	2042	66	delay	delay	NOUN
inlawrev-21198	2042	67	,	,	PUNCT
inlawrev-21198	2042	68	and	and	CCONJ
inlawrev-21198	2042	69	thus	thus	ADV
inlawrev-21198	2042	70	,	,	PUNCT
inlawrev-21198	2042	71	verizon	verizon	PROPN
inlawrev-21198	2042	72	waived	waive	VERB
inlawrev-21198	2042	73	its	its	PRON
inlawrev-21198	2042	74	right	right	NOUN
inlawrev-21198	2042	75	to	to	PART
inlawrev-21198	2042	76	have	have	AUX
inlawrev-21198	2042	77	a	a	DET
inlawrev-21198	2042	78	ptaboa	ptaboa	NOUN
inlawrev-21198	2042	79	hearing	hearing	NOUN
inlawrev-21198	2042	80	.	.	PUNCT
inlawrev-21198	2043	1	then	then	ADV
inlawrev-21198	2043	2	,	,	PUNCT
inlawrev-21198	2043	3	the	the	DET
inlawrev-21198	2043	4	ibtr	ibtr	VERB
inlawrev-21198	2043	5	granted	grant	VERB
inlawrev-21198	2043	6	verizon	verizon	PROPN
inlawrev-21198	2043	7	’s	’s	PART
inlawrev-21198	2043	8	motion	motion	NOUN
inlawrev-21198	2043	9	for	for	ADP
inlawrev-21198	2043	10	summary505	summary505	PROPN
inlawrev-21198	2043	11	judgment	judgment	NOUN
inlawrev-21198	2043	12	.	.	PUNCT
inlawrev-21198	2044	1	thus	thus	ADV
inlawrev-21198	2044	2	,	,	PUNCT
inlawrev-21198	2044	3	the	the	DET
inlawrev-21198	2044	4	assessor	assessor	NOUN
inlawrev-21198	2044	5	initiated	initiate	VERB
inlawrev-21198	2044	6	a	a	DET
inlawrev-21198	2044	7	tax	tax	NOUN
inlawrev-21198	2044	8	appeal.506	appeal.506	NOUN
inlawrev-21198	2044	9	507	507	NUM
inlawrev-21198	2044	10	on	on	ADP
inlawrev-21198	2044	11	appeal	appeal	NOUN
inlawrev-21198	2044	12	,	,	PUNCT
inlawrev-21198	2044	13	the	the	DET
inlawrev-21198	2044	14	assessor	assessor	NOUN
inlawrev-21198	2044	15	claimed	claim	VERB
inlawrev-21198	2044	16	the	the	DET
inlawrev-21198	2044	17	ibtr	ibtr	VERB
inlawrev-21198	2044	18	’s	’s	PART
inlawrev-21198	2044	19	final	final	ADJ
inlawrev-21198	2044	20	determ	determ	NOUN
inlawrev-21198	2044	21	ination	ination	NOUN
inlawrev-21198	2044	22	“	"	PUNCT
inlawrev-21198	2044	23	must	must	AUX
inlawrev-21198	2044	24	be	be	AUX
inlawrev-21198	2044	25	reversed	reverse	VERB
inlawrev-21198	2044	26	because	because	SCONJ
inlawrev-21198	2044	27	[	[	X
inlawrev-21198	2044	28	the	the	DET
inlawrev-21198	2044	29	ib	ib	NOUN
inlawrev-21198	2044	30	tr	tr	VERB
inlawrev-21198	2044	31	]	]	PUNCT
inlawrev-21198	2044	32	erred	err	VERB
inlawrev-21198	2044	33	in	in	ADP
inlawrev-21198	2044	34	determining	determine	VERB
inlawrev-21198	2044	35	that	that	SCONJ
inlawrev-21198	2044	36	the	the	DET
inlawrev-21198	2044	37	chapter	chapter	NOUN
inlawrev-21198	2044	38	16	16	NUM
inlawrev-21198	2044	39	rather	rather	ADV
inlawrev-21198	2044	40	than	than	ADP
inlawrev-21198	2044	41	the	the	DET
inlawrev-21198	2044	42	section	section	NOUN
inlawrev-21198	2044	43	15	15	NUM
inlawrev-21198	2044	44	-	-	SYM
inlawrev-21198	2044	45	1	1	NUM
inlawrev-21198	2044	46	deadlines	deadline	NOUN
inlawrev-21198	2044	47	governed	govern	VERB
inlawrev-21198	2044	48	the	the	DET
inlawrev-21198	2044	49	ptaboa	ptaboa	NOUN
inlawrev-21198	2044	50	’s	’s	PART
inlawrev-21198	2044	51	appeals	appeal	NOUN
inlawrev-21198	2044	52	process	process	NOUN
inlawrev-21198	2044	53	.	.	PUNCT
inlawrev-21198	2045	1	”508	”508	ADV
inlawrev-21198	2045	2	alternatively	alternatively	ADV
inlawrev-21198	2045	3	,	,	PUNCT
inlawrev-21198	2045	4	the	the	DET
inlawrev-21198	2045	5	assessor	assessor	NOUN
inlawrev-21198	2045	6	claimed	claim	VERB
inlawrev-21198	2045	7	“	"	PUNCT
inlawrev-21198	2045	8	the	the	DET
inlawrev-21198	2045	9	chapter	chapter	NOUN
inlawrev-21198	2045	10	16	16	NUM
inlawrev-21198	2045	11	deadlines	deadline	NOUN
inlawrev-21198	2045	12	should	should	AUX
inlawrev-21198	2045	13	not	not	PART
inlawrev-21198	2045	14	be	be	AUX
inlawrev-21198	2045	15	enforced	enforce	VERB
inlawrev-21198	2045	16	because	because	SCONJ
inlawrev-21198	2045	17	verizon	verizon	PROPN
inlawrev-21198	2045	18	waived	waive	VERB
inlawrev-21198	2045	19	its	its	PRON
inlawrev-21198	2045	20	right	right	NOUN
inlawrev-21198	2045	21	to	to	PART
inlawrev-21198	2045	22	invoke	invoke	VERB
inlawrev-21198	2045	23	the	the	DET
inlawrev-21198	2045	24	deadlines	deadline	NOUN
inlawrev-21198	2045	25	and	and	CCONJ
inlawrev-21198	2045	26	failed	fail	VERB
inlawrev-21198	2045	27	to	to	PART
inlawrev-21198	2045	28	show	show	VERB
inlawrev-21198	2045	29	that	that	SCONJ
inlawrev-21198	2045	30	it	it	PRON
inlawrev-21198	2045	31	suffered	suffer	VERB
inlawrev-21198	2045	32	any	any	DET
inlawrev-21198	2045	33	prejudice	prejudice	NOUN
inlawrev-21198	2045	34	.	.	PUNCT
inlawrev-21198	2045	35	”	"	PUNCT
inlawrev-21198	2046	1	509	509	NUM
inlawrev-21198	2046	2	the	the	DET
inlawrev-21198	2046	3	tax	tax	NOUN
inlawrev-21198	2046	4	court	court	NOUN
inlawrev-21198	2046	5	looked	look	VERB
inlawrev-21198	2046	6	to	to	ADP
inlawrev-21198	2046	7	a	a	DET
inlawrev-21198	2046	8	companion	companion	NOUN
inlawrev-21198	2046	9	case	case	NOUN
inlawrev-21198	2046	10	in	in	ADP
inlawrev-21198	2046	11	which	which	PRON
inlawrev-21198	2046	12	it	it	PRON
inlawrev-21198	2046	13	held	hold	VERB
inlawrev-21198	2046	14	,	,	PUNCT
inlawrev-21198	2046	15	for	for	ADP
inlawrev-21198	2046	16	purposes510	purposes510	PROPN
inlawrev-21198	2046	17	of	of	ADP
inlawrev-21198	2046	18	personal	personal	ADJ
inlawrev-21198	2046	19	property	property	NOUN
inlawrev-21198	2046	20	,	,	PUNCT
inlawrev-21198	2046	21	“	"	PUNCT
inlawrev-21198	2046	22	the	the	DET
inlawrev-21198	2046	23	chapter	chapter	NOUN
inlawrev-21198	2046	24	16	16	NUM
inlawrev-21198	2046	25	deadlines	deadline	NOUN
inlawrev-21198	2046	26	applied	apply	VERB
inlawrev-21198	2046	27	not	not	PART
inlawrev-21198	2046	28	only	only	ADV
inlawrev-21198	2046	29	to	to	ADP
inlawrev-21198	2046	30	the	the	DET
inlawrev-21198	2046	31	assessment	assessment	NOUN
inlawrev-21198	2046	32	process	process	NOUN
inlawrev-21198	2046	33	,	,	PUNCT
inlawrev-21198	2046	34	but	but	CCONJ
inlawrev-21198	2046	35	also	also	ADV
inlawrev-21198	2046	36	to	to	ADP
inlawrev-21198	2046	37	the	the	DET
inlawrev-21198	2046	38	appeals	appeal	NOUN
inlawrev-21198	2046	39	process	process	NOUN
inlawrev-21198	2046	40	.	.	PUNCT
inlawrev-21198	2046	41	”	"	PUNCT
inlawrev-21198	2047	1	therefore	therefore	ADV
inlawrev-21198	2047	2	,	,	PUNCT
inlawrev-21198	2047	3	the	the	DET
inlawrev-21198	2047	4	ib	ib	NOUN
inlawrev-21198	2047	5	tr	tr	VERB
inlawrev-21198	2047	6	“	"	PUNCT
inlawrev-21198	2047	7	did511	did511	VERB
inlawrev-21198	2047	8	not	not	PART
inlawrev-21198	2047	9	err	err	NOUN
inlawrev-21198	2047	10	in	in	ADP
inlawrev-21198	2047	11	determining	determine	VERB
inlawrev-21198	2047	12	that	that	DET
inlawrev-21198	2047	13	chapter	chapter	NOUN
inlawrev-21198	2047	14	16	16	NUM
inlawrev-21198	2047	15	governed	govern	VERB
inlawrev-21198	2047	16	the	the	DET
inlawrev-21198	2047	17	ptaboa	ptaboa	NOUN
inlawrev-21198	2047	18	’s	’s	PART
inlawrev-21198	2047	19	appeals	appeal	NOUN
inlawrev-21198	2047	20	496	496	NUM
inlawrev-21198	2047	21	.	.	PUNCT
inlawrev-21198	2048	1	i	i	PRON
inlawrev-21198	2048	2	d.	d.	PROPN
inlawrev-21198	2048	3	497	497	NUM
inlawrev-21198	2048	4	.	.	PUNCT
inlawrev-21198	2049	1	i	i	PRON
inlawrev-21198	2049	2	d.	d.	PROPN
inlawrev-21198	2049	3	498	498	NUM
inlawrev-21198	2049	4	.	.	PUNCT
inlawrev-21198	2050	1	43	43	NUM
inlawrev-21198	2050	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	2050	3	705	705	NUM
inlawrev-21198	2050	4	(	(	PUNCT
inlawrev-21198	2050	5	ind	ind	NOUN
inlawrev-21198	2050	6	.	.	PUNCT
inlawrev-21198	2051	1	t.c	t.c	PROPN
inlawrev-21198	2051	2	.	.	PROPN
inlawrev-21198	2051	3	2015	2015	NUM
inlawrev-21198	2051	4	)	)	PUNCT
inlawrev-21198	2051	5	.	.	PUNCT
inlawrev-21198	2052	1	499	499	NUM
inlawrev-21198	2052	2	.	.	PUNCT
inlawrev-21198	2053	1	i	i	PRON
inlawrev-21198	2053	2	d.	d.	PROPN
inlawrev-21198	2053	3	at	at	ADP
inlawrev-21198	2053	4	706	706	NUM
inlawrev-21198	2053	5	.	.	PROPN
inlawrev-21198	2053	6	500	500	NUM
inlawrev-21198	2053	7	.	.	PUNCT
inlawrev-21198	2054	1	i	i	PRON
inlawrev-21198	2054	2	d.	d.	PROPN
inlawrev-21198	2054	3	501	501	NUM
inlawrev-21198	2054	4	.	.	PUNCT
inlawrev-21198	2055	1	i	i	PRON
inlawrev-21198	2055	2	d.	d.	PROPN
inlawrev-21198	2055	3	502	502	NUM
inlawrev-21198	2055	4	.	.	PUNCT
inlawrev-21198	2056	1	i	i	PRON
inlawrev-21198	2056	2	d.	d.	PROPN
inlawrev-21198	2056	3	503	503	NUM
inlawrev-21198	2056	4	.	.	PUNCT
inlawrev-21198	2057	1	i	i	PRON
inlawrev-21198	2057	2	d.	d.	PROPN
inlawrev-21198	2057	3	at	at	ADP
inlawrev-21198	2057	4	706	706	PROPN
inlawrev-21198	2057	5	-	-	SYM
inlawrev-21198	2057	6	07	07	NUM
inlawrev-21198	2057	7	.	.	PUNCT
inlawrev-21198	2058	1	504	504	NUM
inlawrev-21198	2058	2	.	.	PUNCT
inlawrev-21198	2059	1	i	i	PRON
inlawrev-21198	2059	2	d.	d.	PROPN
inlawrev-21198	2059	3	at	at	ADP
inlawrev-21198	2059	4	707	707	NUM
inlawrev-21198	2059	5	.	.	PUNCT
inlawrev-21198	2060	1	505	505	NUM
inlawrev-21198	2060	2	.	.	PUNCT
inlawrev-21198	2061	1	i	i	PRON
inlawrev-21198	2061	2	d.	d.	PROPN
inlawrev-21198	2061	3	506	506	NUM
inlawrev-21198	2061	4	.	.	PUNCT
inlawrev-21198	2062	1	i	i	PRON
inlawrev-21198	2062	2	d.	d.	PROPN
inlawrev-21198	2062	3	507	507	NUM
inlawrev-21198	2062	4	.	.	PUNCT
inlawrev-21198	2063	1	i	i	PRON
inlawrev-21198	2063	2	d.	d.	PROPN
inlawrev-21198	2063	3	508	508	NUM
inlawrev-21198	2063	4	.	.	PUNCT
inlawrev-21198	2064	1	i	i	PRON
inlawrev-21198	2064	2	d.	d.	PROPN
inlawrev-21198	2064	3	509	509	NUM
inlawrev-21198	2064	4	.	.	PUNCT
inlawrev-21198	2065	1	i	i	PRON
inlawrev-21198	2065	2	d.	d.	PROPN
inlawrev-21198	2065	3	510	510	NUM
inlawrev-21198	2065	4	.	.	PUNCT
inlawrev-21198	2065	5	see	see	VERB
inlawrev-21198	2065	6	wash	wash	NOUN
inlawrev-21198	2065	7	.	.	PUNCT
inlawrev-21198	2066	1	twp	twp	PROPN
inlawrev-21198	2066	2	.	.	PUNCT
inlawrev-21198	2066	3	assessor	assessor	PROPN
inlawrev-21198	2066	4	v.	v.	PROPN
inlawrev-21198	2066	5	verizon	verizon	PROPN
inlawrev-21198	2066	6	data	data	PROPN
inlawrev-21198	2066	7	servs	servs	PROPN
inlawrev-21198	2066	8	.	.	PROPN
inlawrev-21198	2066	9	,	,	PUNCT
inlawrev-21198	2066	10	inc	inc	PROPN
inlawrev-21198	2066	11	.	.	PROPN
inlawrev-21198	2066	12	(	(	PUNCT
inlawrev-21198	2066	13	verizon	verizon	PROPN
inlawrev-21198	2066	14	i	i	PROPN
inlawrev-21198	2066	15	)	)	PUNCT
inlawrev-21198	2066	16	,	,	PUNCT
inlawrev-21198	2066	17	43	43	NUM
inlawrev-21198	2066	18	n.e.3d	n.e.3d	NUM
inlawrev-21198	2066	19	697	697	NUM
inlawrev-21198	2066	20	(	(	PUNCT
inlawrev-21198	2066	21	ind	ind	NOUN
inlawrev-21198	2066	22	.	.	PUNCT
inlawrev-21198	2067	1	t.c	t.c	PROPN
inlawrev-21198	2067	2	.	.	PROPN
inlawrev-21198	2067	3	2015	2015	NUM
inlawrev-21198	2067	4	)	)	PUNCT
inlawrev-21198	2067	5	,	,	PUNCT
inlawrev-21198	2067	6	trans	trans	PROPN
inlawrev-21198	2067	7	.	.	PROPN
inlawrev-21198	2067	8	denied	deny	VERB
inlawrev-21198	2067	9	,	,	PUNCT
inlawrev-21198	2067	10	48	48	NUM
inlawrev-21198	2067	11	n.e.3d	n.e.3d	NUM
inlawrev-21198	2067	12	316	316	NUM
inlawrev-21198	2067	13	(	(	PUNCT
inlawrev-21198	2067	14	2016	2016	NUM
inlawrev-21198	2067	15	)	)	PUNCT
inlawrev-21198	2067	16	.	.	PUNCT
inlawrev-21198	2068	1	511	511	NUM
inlawrev-21198	2068	2	.	.	PUNCT
inlawrev-21198	2068	3	allen	allen	PROPN
inlawrev-21198	2068	4	county	county	PROPN
inlawrev-21198	2068	5	assessor	assessor	NOUN
inlawrev-21198	2068	6	,	,	PUNCT
inlawrev-21198	2068	7	43	43	NUM
inlawrev-21198	2068	8	n.e.3d	n.e.3d	NUM
inlawrev-21198	2068	9	at	at	ADP
inlawrev-21198	2068	10	707	707	NUM
inlawrev-21198	2068	11	.	.	PUNCT
inlawrev-21198	2068	12	1280	1280	NUM
inlawrev-21198	2068	13	indiana	indiana	PROPN
inlawrev-21198	2068	14	law	law	PROPN
inlawrev-21198	2068	15	review	review	NOUN
inlawrev-21198	2068	16	[	[	X
inlawrev-21198	2068	17	vol	vol	NOUN
inlawrev-21198	2068	18	.	.	PUNCT
inlawrev-21198	2069	1	49:1235	49:1235	NUM
inlawrev-21198	2069	2	process	process	NOUN
inlawrev-21198	2069	3	.	.	PUNCT
inlawrev-21198	2069	4	”	"	PUNCT
inlawrev-21198	2070	1	thus	thus	ADV
inlawrev-21198	2070	2	,	,	PUNCT
inlawrev-21198	2070	3	512	512	NUM
inlawrev-21198	2070	4	while	while	SCONJ
inlawrev-21198	2070	5	the	the	DET
inlawrev-21198	2070	6	provisions	provision	NOUN
inlawrev-21198	2070	7	of	of	ADP
inlawrev-21198	2070	8	chapter	chapter	NOUN
inlawrev-21198	2070	9	16	16	NUM
inlawrev-21198	2070	10	indicate	indicate	VERB
inlawrev-21198	2070	11	that	that	SCONJ
inlawrev-21198	2070	12	the	the	DET
inlawrev-21198	2070	13	ptaboa	ptaboa	NOUN
inlawrev-21198	2070	14	and	and	CCONJ
inlawrev-21198	2070	15	the	the	DET
inlawrev-21198	2070	16	t	t	PROPN
inlawrev-21198	2070	17	ownship	ownship	NOUN
inlawrev-21198	2070	18	a	a	DET
inlawrev-21198	2070	19	ssessor	ssessor	NOUN
inlawrev-21198	2070	20	had	have	VERB
inlawrev-21198	2070	21	a	a	DET
inlawrev-21198	2070	22	duty	duty	NOUN
inlawrev-21198	2070	23	to	to	PART
inlawrev-21198	2070	24	act	act	VERB
inlawrev-21198	2070	25	or	or	CCONJ
inlawrev-21198	2070	26	speak	speak	VERB
inlawrev-21198	2070	27	,	,	PUNCT
inlawrev-21198	2070	28	they	they	PRON
inlawrev-21198	2070	29	do	do	AUX
inlawrev-21198	2070	30	not	not	PART
inlawrev-21198	2070	31	indicate	indicate	VERB
inlawrev-21198	2070	32	that	that	PRON
inlawrev-21198	2070	33	verizon	verizon	PROPN
inlawrev-21198	2070	34	had	have	VERB
inlawrev-21198	2070	35	any	any	DET
inlawrev-21198	2070	36	such	such	ADJ
inlawrev-21198	2070	37	duty	duty	NOUN
inlawrev-21198	2070	38	when	when	SCONJ
inlawrev-21198	2070	39	the	the	DET
inlawrev-21198	2070	40	ptaboa	ptaboa	NOUN
inlawrev-21198	2070	41	informed	inform	VERB
inlawrev-21198	2070	42	verizon	verizon	PROPN
inlawrev-21198	2070	43	of	of	ADP
inlawrev-21198	2070	44	the	the	DET
inlawrev-21198	2070	45	township	township	NOUN
inlawrev-21198	2070	46	assessor	assessor	NOUN
inlawrev-21198	2070	47	’s	’s	PART
inlawrev-21198	2070	48	intent	intent	NOUN
inlawrev-21198	2070	49	to	to	PART
inlawrev-21198	2070	50	delay	delay	VERB
inlawrev-21198	2070	51	their	their	PRON
inlawrev-21198	2070	52	meeting	meeting	NOUN
inlawrev-21198	2070	53	.	.	PUNCT
inlawrev-21198	2071	1	therefore	therefore	ADV
inlawrev-21198	2071	2	,	,	PUNCT
inlawrev-21198	2071	3	the	the	DET
inlawrev-21198	2071	4	[	[	X
inlawrev-21198	2071	5	ibtr	ibtr	X
inlawrev-21198	2071	6	]	]	X
inlawrev-21198	2071	7	did	do	AUX
inlawrev-21198	2071	8	not	not	PART
inlawrev-21198	2071	9	err	err	VERB
inlawrev-21198	2071	10	in	in	ADP
inlawrev-21198	2071	11	determining	determine	VERB
inlawrev-21198	2071	12	that	that	SCONJ
inlawrev-21198	2071	13	there	there	PRON
inlawrev-21198	2071	14	was	be	VERB
inlawrev-21198	2071	15	no	no	DET
inlawrev-21198	2071	16	genuine	genuine	ADJ
inlawrev-21198	2071	17	issue	issue	NOUN
inlawrev-21198	2071	18	of	of	ADP
inlawrev-21198	2071	19	material	material	ADJ
inlawrev-21198	2071	20	fact	fact	NOUN
inlawrev-21198	2071	21	regarding	regard	VERB
inlawrev-21198	2071	22	verizon	verizon	PROPN
inlawrev-21198	2071	23	’s	’s	PART
inlawrev-21198	2071	24	waiver	waiver	NOUN
inlawrev-21198	2071	25	of	of	ADP
inlawrev-21198	2071	26	the	the	DET
inlawrev-21198	2071	27	chapter	chapter	NOUN
inlawrev-21198	2071	28	16	16	NUM
inlawrev-21198	2071	29	deadlines.513	deadlines.513	NOUN
inlawrev-21198	2071	30	next	next	ADV
inlawrev-21198	2071	31	,	,	PUNCT
inlawrev-21198	2071	32	the	the	DET
inlawrev-21198	2071	33	assessor	assessor	NOUN
inlawrev-21198	2071	34	contended	contend	VERB
inlawrev-21198	2071	35	the	the	DET
inlawrev-21198	2071	36	ibtr	ibtr	NOUN
inlawrev-21198	2071	37	erred	err	VERB
inlawrev-21198	2071	38	in	in	ADP
inlawrev-21198	2071	39	granting	grant	VERB
inlawrev-21198	2071	40	verizon	verizon	PROPN
inlawrev-21198	2071	41	’s	’s	PART
inlawrev-21198	2071	42	motion	motion	NOUN
inlawrev-21198	2071	43	for	for	ADP
inlawrev-21198	2071	44	summary	summary	NOUN
inlawrev-21198	2071	45	judgment	judgment	NOUN
inlawrev-21198	2071	46	,	,	PUNCT
inlawrev-21198	2071	47	maintaining	maintain	VERB
inlawrev-21198	2071	48	that	that	SCONJ
inlawrev-21198	2071	49	verizon	verizon	PROPN
inlawrev-21198	2071	50	should	should	AUX
inlawrev-21198	2071	51	not	not	PART
inlawrev-21198	2071	52	be	be	AUX
inlawrev-21198	2071	53	allowed	allow	VERB
inlawrev-21198	2071	54	to	to	PART
inlawrev-21198	2071	55	keep	keep	VERB
inlawrev-21198	2071	56	a	a	DET
inlawrev-21198	2071	57	$	$	SYM
inlawrev-21198	2071	58	34,000,000	34,000,000	NUM
inlawrev-21198	2071	59	windfall	windfall	NOUN
inlawrev-21198	2071	60	because	because	SCONJ
inlawrev-21198	2071	61	a	a	DET
inlawrev-21198	2071	62	contested	contest	VERB
inlawrev-21198	2071	63	date	date	NOUN
inlawrev-21198	2071	64	was	be	AUX
inlawrev-21198	2071	65	missed	miss	VERB
inlawrev-21198	2071	66	.	.	PUNCT
inlawrev-21198	2072	1	however	however	ADV
inlawrev-21198	2072	2	,	,	PUNCT
inlawrev-21198	2072	3	the	the	DET
inlawrev-21198	2072	4	tax514	tax514	PROPN
inlawrev-21198	2072	5	court	court	NOUN
inlawrev-21198	2072	6	determined	determine	VERB
inlawrev-21198	2072	7	the	the	DET
inlawrev-21198	2072	8	ibtr	ibtr	ADJ
inlawrev-21198	2072	9	did	do	AUX
inlawrev-21198	2072	10	not	not	PART
inlawrev-21198	2072	11	err	err	VERB
inlawrev-21198	2072	12	in	in	ADP
inlawrev-21198	2072	13	granting	grant	VERB
inlawrev-21198	2072	14	verizon	verizon	PROPN
inlawrev-21198	2072	15	’s	’s	PART
inlawrev-21198	2072	16	motion.515	motion.515	NOUN
inlawrev-21198	2072	17	finally	finally	ADV
inlawrev-21198	2072	18	,	,	PUNCT
inlawrev-21198	2072	19	the	the	DET
inlawrev-21198	2072	20	assessor	assessor	NOUN
inlawrev-21198	2072	21	claimed	claim	VERB
inlawrev-21198	2072	22	that	that	SCONJ
inlawrev-21198	2072	23	the	the	DET
inlawrev-21198	2072	24	ibtr	ibtr	ADJ
inlawrev-21198	2072	25	“	"	PUNCT
inlawrev-21198	2072	26	erred	err	VERB
inlawrev-21198	2072	27	in	in	ADP
inlawrev-21198	2072	28	concluding	conclude	VERB
inlawrev-21198	2072	29	verizon	verizon	PROPN
inlawrev-21198	2072	30	’s	’s	PART
inlawrev-21198	2072	31	form	form	NOUN
inlawrev-21198	2072	32	131	131	NUM
inlawrev-21198	2072	33	was	be	AUX
inlawrev-21198	2072	34	timely	timely	ADV
inlawrev-21198	2072	35	filed	file	VERB
inlawrev-21198	2072	36	because	because	SCONJ
inlawrev-21198	2072	37	it	it	PRON
inlawrev-21198	2072	38	misinterpreted	misinterpret	VERB
inlawrev-21198	2072	39	sections	section	NOUN
inlawrev-21198	2072	40	15	15	NUM
inlawrev-21198	2072	41	-	-	SYM
inlawrev-21198	2072	42	1	1	NUM
inlawrev-21198	2072	43	and	and	CCONJ
inlawrev-21198	2072	44	15	15	NUM
inlawrev-21198	2072	45	-	-	SYM
inlawrev-21198	2072	46	3.”516	3.”516	NUM
inlawrev-21198	2072	47	but	but	CCONJ
inlawrev-21198	2072	48	,	,	PUNCT
inlawrev-21198	2072	49	the	the	DET
inlawrev-21198	2072	50	tax	tax	NOUN
inlawrev-21198	2072	51	court	court	NOUN
inlawrev-21198	2072	52	disagreed	disagree	VERB
inlawrev-21198	2072	53	.	.	PUNCT
inlawrev-21198	2073	1	first	first	ADV
inlawrev-21198	2073	2	,	,	PUNCT
inlawrev-21198	2073	3	stating	state	VERB
inlawrev-21198	2073	4	that	that	SCONJ
inlawrev-21198	2073	5	“	"	PUNCT
inlawrev-21198	2073	6	the	the	DET
inlawrev-21198	2073	7	deadlines	deadline	NOUN
inlawrev-21198	2073	8	of	of	ADP
inlawrev-21198	2073	9	chapter	chapter	NOUN
inlawrev-21198	2073	10	16517	16517	NUM
inlawrev-21198	2073	11	.	.	PUNCT
inlawrev-21198	2073	12	.	.	PUNCT
inlawrev-21198	2074	1	.	.	PUNCT
inlawrev-21198	2075	1	dictated	dictate	VERB
inlawrev-21198	2075	2	when	when	SCONJ
inlawrev-21198	2075	3	the	the	DET
inlawrev-21198	2075	4	ptaboa	ptaboa	NOUN
inlawrev-21198	2075	5	was	be	AUX
inlawrev-21198	2075	6	to	to	PART
inlawrev-21198	2075	7	conduct	conduct	VERB
inlawrev-21198	2075	8	its	its	PRON
inlawrev-21198	2075	9	hearing	hearing	NOUN
inlawrev-21198	2075	10	”	"	PUNCT
inlawrev-21198	2075	11	and	and	CCONJ
inlawrev-21198	2075	12	,	,	PUNCT
inlawrev-21198	2075	13	in	in	ADP
inlawrev-21198	2075	14	addition	addition	NOUN
inlawrev-21198	2075	15	,	,	PUNCT
inlawrev-21198	2075	16	when	when	SCONJ
inlawrev-21198	2075	17	a	a	DET
inlawrev-21198	2075	18	statute	statute	NOUN
inlawrev-21198	2075	19	is	be	AUX
inlawrev-21198	2075	20	clear	clear	ADJ
inlawrev-21198	2075	21	and	and	CCONJ
inlawrev-21198	2075	22	unambiguous	unambiguous	ADJ
inlawrev-21198	2075	23	—	—	PUNCT
inlawrev-21198	2075	24	as	as	ADP
inlawrev-21198	2075	25	in	in	ADP
inlawrev-21198	2075	26	this	this	DET
inlawrev-21198	2075	27	case	case	NOUN
inlawrev-21198	2075	28	—	—	PUNCT
inlawrev-21198	2075	29	the	the	DET
inlawrev-21198	2075	30	tax	tax	NOUN
inlawrev-21198	2075	31	court	court	NOUN
inlawrev-21198	2075	32	interpreted	interpret	VERB
inlawrev-21198	2075	33	the	the	DET
inlawrev-21198	2075	34	statute	statute	NOUN
inlawrev-21198	2075	35	’s	’s	PART
inlawrev-21198	2075	36	words	word	NOUN
inlawrev-21198	2075	37	and	and	CCONJ
inlawrev-21198	2075	38	phrases	phrase	NOUN
inlawrev-21198	2075	39	based	base	VERB
inlawrev-21198	2075	40	on	on	ADP
inlawrev-21198	2075	41	“	"	PUNCT
inlawrev-21198	2075	42	their	their	PRON
inlawrev-21198	2075	43	plain	plain	ADJ
inlawrev-21198	2075	44	,	,	PUNCT
inlawrev-21198	2075	45	ordinary	ordinary	ADJ
inlawrev-21198	2075	46	,	,	PUNCT
inlawrev-21198	2075	47	and	and	CCONJ
inlawrev-21198	2075	48	usual	usual	ADJ
inlawrev-21198	2075	49	meanings	meaning	NOUN
inlawrev-21198	2075	50	.	.	PUNCT
inlawrev-21198	2075	51	”	"	PUNCT
inlawrev-21198	2076	1	consequently	consequently	ADV
inlawrev-21198	2076	2	,	,	PUNCT
inlawrev-21198	2076	3	the	the	DET
inlawrev-21198	2076	4	ibtr	ibtr	ADJ
inlawrev-21198	2076	5	“	"	PUNCT
inlawrev-21198	2076	6	did	do	AUX
inlawrev-21198	2076	7	not	not	PART
inlawrev-21198	2076	8	err	err	VERB
inlawrev-21198	2076	9	in	in	ADP
inlawrev-21198	2076	10	concluding	conclude	VERB
inlawrev-21198	2076	11	that518	that518	PROPN
inlawrev-21198	2076	12	verizon	verizon	PROPN
inlawrev-21198	2076	13	’s	’s	PART
inlawrev-21198	2076	14	form	form	NOUN
inlawrev-21198	2076	15	131	131	NUM
inlawrev-21198	2076	16	was	be	AUX
inlawrev-21198	2076	17	timely	timely	ADV
inlawrev-21198	2076	18	filed	file	VERB
inlawrev-21198	2076	19	.	.	PUNCT
inlawrev-21198	2076	20	”519	”519	PUNCT
inlawrev-21198	2077	1	in	in	ADP
inlawrev-21198	2077	2	summary	summary	NOUN
inlawrev-21198	2077	3	,	,	PUNCT
inlawrev-21198	2077	4	the	the	DET
inlawrev-21198	2077	5	taxpayer	taxpayer	NOUN
inlawrev-21198	2077	6	did	do	AUX
inlawrev-21198	2077	7	not	not	PART
inlawrev-21198	2077	8	waive	waive	VERB
inlawrev-21198	2077	9	appellant	appellant	ADJ
inlawrev-21198	2077	10	assessor	assessor	NOUN
inlawrev-21198	2077	11	’s	’s	PART
inlawrev-21198	2077	12	deadlines	deadline	NOUN
inlawrev-21198	2077	13	because	because	SCONJ
inlawrev-21198	2077	14	when	when	SCONJ
inlawrev-21198	2077	15	the	the	DET
inlawrev-21198	2077	16	pt	pt	NOUN
inlawrev-21198	2077	17	a	a	PRON
inlawrev-21198	2077	18	b	b	NOUN
inlawrev-21198	2077	19	o	o	NOUN
inlawrev-21198	2077	20	a	a	PRON
inlawrev-21198	2077	21	did	do	AUX
inlawrev-21198	2077	22	not	not	PART
inlawrev-21198	2077	23	make	make	VERB
inlawrev-21198	2077	24	a	a	DET
inlawrev-21198	2077	25	decision	decision	NOUN
inlawrev-21198	2077	26	by	by	ADP
inlawrev-21198	2077	27	the	the	DET
inlawrev-21198	2077	28	date	date	NOUN
inlawrev-21198	2077	29	required	require	VERB
inlawrev-21198	2077	30	,	,	PUNCT
inlawrev-21198	2077	31	the	the	DET
inlawrev-21198	2077	32	taxpayer	taxpayer	NOUN
inlawrev-21198	2077	33	had	have	VERB
inlawrev-21198	2077	34	no	no	DET
inlawrev-21198	2077	35	duty	duty	NOUN
inlawrev-21198	2077	36	to	to	PART
inlawrev-21198	2077	37	speak	speak	VERB
inlawrev-21198	2077	38	.	.	PUNCT
inlawrev-21198	2078	1	accordingly	accordingly	ADV
inlawrev-21198	2078	2	,	,	PUNCT
inlawrev-21198	2078	3	verizon	verizon	PROPN
inlawrev-21198	2078	4	was	be	AUX
inlawrev-21198	2078	5	entitled	entitle	VERB
inlawrev-21198	2078	6	to	to	PART
inlawrev-21198	2078	7	summary	summary	VERB
inlawrev-21198	2078	8	judgment	judgment	NOUN
inlawrev-21198	2078	9	because	because	SCONJ
inlawrev-21198	2078	10	verizon	verizon	PROPN
inlawrev-21198	2078	11	did	do	AUX
inlawrev-21198	2078	12	not	not	PART
inlawrev-21198	2078	13	have	have	VERB
inlawrev-21198	2078	14	to	to	PART
inlawrev-21198	2078	15	show	show	VERB
inlawrev-21198	2078	16	prejudice	prejudice	NOUN
inlawrev-21198	2078	17	.	.	PUNCT
inlawrev-21198	2079	1	27	27	NUM
inlawrev-21198	2079	2	.	.	PUNCT
inlawrev-21198	2080	1	w	w	PROPN
inlawrev-21198	2080	2	ashington	ashington	PROPN
inlawrev-21198	2080	3	township	township	NOUN
inlawrev-21198	2080	4	assessor	assessor	NOUN
inlawrev-21198	2080	5	v.	v.	PROPN
inlawrev-21198	2080	6	verizon	verizon	PROPN
inlawrev-21198	2080	7	data	data	PROPN
inlawrev-21198	2080	8	services	services	PROPN
inlawrev-21198	2080	9	,	,	PUNCT
inlawrev-21198	2080	10	inc	inc	PROPN
inlawrev-21198	2080	11	.	.	PROPN
inlawrev-21198	2080	12	—	—	PUNCT
inlawrev-21198	2081	1	the520	the520	PROPN
inlawrev-21198	2081	2	reader	reader	NOUN
inlawrev-21198	2081	3	might	might	AUX
inlawrev-21198	2081	4	want	want	VERB
inlawrev-21198	2081	5	to	to	PART
inlawrev-21198	2081	6	read	read	VERB
inlawrev-21198	2081	7	the	the	DET
inlawrev-21198	2081	8	comments	comment	NOUN
inlawrev-21198	2081	9	concerning	concern	VERB
inlawrev-21198	2081	10	verizon	verizon	PROPN
inlawrev-21198	2081	11	data	data	PROPN
inlawrev-21198	2081	12	services	services	PROPN
inlawrev-21198	2081	13	,	,	PUNCT
inlawrev-21198	2081	14	inc	inc	PROPN
inlawrev-21198	2081	15	.	.	PROPN
inlawrev-21198	2081	16	in	in	ADP
inlawrev-21198	2081	17	synopsis	synopsis	NOUN
inlawrev-21198	2081	18	number	number	NOUN
inlawrev-21198	2081	19	twenty	twenty	NUM
inlawrev-21198	2081	20	-	-	PUNCT
inlawrev-21198	2081	21	six	six	NUM
inlawrev-21198	2081	22	above	above	ADV
inlawrev-21198	2081	23	prior	prior	ADV
inlawrev-21198	2081	24	to	to	ADP
inlawrev-21198	2081	25	reading	read	VERB
inlawrev-21198	2081	26	this	this	DET
inlawrev-21198	2081	27	synopsis	synopsis	NOUN
inlawrev-21198	2081	28	.	.	PUNCT
inlawrev-21198	2082	1	in	in	ADP
inlawrev-21198	2082	2	2005	2005	NUM
inlawrev-21198	2082	3	,	,	PUNCT
inlawrev-21198	2082	4	verizon	verizon	PROPN
inlawrev-21198	2082	5	data	data	PROPN
inlawrev-21198	2082	6	services	services	PROPN
inlawrev-21198	2082	7	,	,	PUNCT
inlawrev-21198	2082	8	inc	inc	PROPN
inlawrev-21198	2082	9	.	.	PROPN
inlawrev-21198	2082	10	filed	file	VERB
inlawrev-21198	2082	11	with	with	ADP
inlawrev-21198	2082	12	the	the	DET
inlawrev-21198	2082	13	w	w	PROPN
inlawrev-21198	2082	14	ashington	ashington	PROPN
inlawrev-21198	2082	15	township	township	PROPN
inlawrev-21198	2082	16	assessor	assessor	NOUN
inlawrev-21198	2082	17	,	,	PUNCT
inlawrev-21198	2082	18	reporting	report	VERB
inlawrev-21198	2082	19	the	the	DET
inlawrev-21198	2082	20	value	value	NOUN
inlawrev-21198	2082	21	of	of	ADP
inlawrev-21198	2082	22	its	its	PRON
inlawrev-21198	2082	23	personal	personal	ADJ
inlawrev-21198	2082	24	property	property	NOUN
inlawrev-21198	2082	25	at	at	ADP
inlawrev-21198	2082	26	$	$	SYM
inlawrev-21198	2082	27	21	21	NUM
inlawrev-21198	2082	28	million	million	NUM
inlawrev-21198	2082	29	.	.	PUNCT
inlawrev-21198	2083	1	thereafter	thereafter	ADV
inlawrev-21198	2083	2	,	,	PUNCT
inlawrev-21198	2083	3	the521	the521	NOUN
inlawrev-21198	2083	4	township	township	NOUN
inlawrev-21198	2083	5	assessor	assessor	NOUN
inlawrev-21198	2083	6	issued	issue	VERB
inlawrev-21198	2083	7	a	a	DET
inlawrev-21198	2083	8	form	form	NOUN
inlawrev-21198	2083	9	113	113	NUM
inlawrev-21198	2083	10	/	/	SYM
inlawrev-21198	2083	11	pp	pp	ADV
inlawrev-21198	2083	12	to	to	ADP
inlawrev-21198	2083	13	verizon	verizon	PROPN
inlawrev-21198	2083	14	,	,	PUNCT
inlawrev-21198	2083	15	increasing	increase	VERB
inlawrev-21198	2083	16	the	the	DET
inlawrev-21198	2083	17	2005	2005	NUM
inlawrev-21198	2083	18	assessment	assessment	NOUN
inlawrev-21198	2083	19	to	to	ADP
inlawrev-21198	2083	20	almost	almost	ADV
inlawrev-21198	2083	21	$	$	SYM
inlawrev-21198	2083	22	58	58	NUM
inlawrev-21198	2083	23	million	million	NUM
inlawrev-21198	2083	24	.	.	PUNCT
inlawrev-21198	2084	1	therefore	therefore	ADV
inlawrev-21198	2084	2	,	,	PUNCT
inlawrev-21198	2084	3	verizon	verizon	PROPN
inlawrev-21198	2084	4	notified	notify	VERB
inlawrev-21198	2084	5	the	the	DET
inlawrev-21198	2084	6	assessor	assessor	NOUN
inlawrev-21198	2084	7	it522	it522	PROPN
inlawrev-21198	2084	8	would	would	AUX
inlawrev-21198	2084	9	seek	seek	VERB
inlawrev-21198	2084	10	a	a	DET
inlawrev-21198	2084	11	review	review	NOUN
inlawrev-21198	2084	12	of	of	ADP
inlawrev-21198	2084	13	that	that	DET
inlawrev-21198	2084	14	form	form	NOUN
inlawrev-21198	2084	15	with	with	ADP
inlawrev-21198	2084	16	the	the	DET
inlawrev-21198	2084	17	ptaboa	ptaboa	NOUN
inlawrev-21198	2084	18	.	.	PUNCT
inlawrev-21198	2085	1	thereafter	thereafter	ADV
inlawrev-21198	2085	2	,	,	PUNCT
inlawrev-21198	2085	3	the	the	DET
inlawrev-21198	2085	4	ptaboa523	ptaboa523	PROPN
inlawrev-21198	2085	5	512	512	NUM
inlawrev-21198	2085	6	.	.	PUNCT
inlawrev-21198	2086	1	i	i	PRON
inlawrev-21198	2086	2	d.	d.	PROPN
inlawrev-21198	2086	3	513	513	NUM
inlawrev-21198	2086	4	.	.	PUNCT
inlawrev-21198	2087	1	i	i	PRON
inlawrev-21198	2087	2	d.	d.	PROPN
inlawrev-21198	2087	3	at	at	ADP
inlawrev-21198	2087	4	708	708	NUM
inlawrev-21198	2087	5	-	-	SYM
inlawrev-21198	2087	6	09	09	NUM
inlawrev-21198	2087	7	.	.	PUNCT
inlawrev-21198	2088	1	514	514	NUM
inlawrev-21198	2088	2	.	.	PUNCT
inlawrev-21198	2089	1	i	i	PRON
inlawrev-21198	2089	2	d.	d.	PROPN
inlawrev-21198	2089	3	at	at	ADP
inlawrev-21198	2089	4	709	709	NUM
inlawrev-21198	2089	5	.	.	PUNCT
inlawrev-21198	2090	1	515	515	NUM
inlawrev-21198	2090	2	.	.	PUNCT
inlawrev-21198	2091	1	i	i	PRON
inlawrev-21198	2091	2	d.	d.	PROPN
inlawrev-21198	2091	3	516	516	NUM
inlawrev-21198	2091	4	.	.	PUNCT
inlawrev-21198	2092	1	i	i	PRON
inlawrev-21198	2092	2	d.	d.	PROPN
inlawrev-21198	2092	3	at	at	ADP
inlawrev-21198	2092	4	710	710	NUM
inlawrev-21198	2092	5	.	.	PUNCT
inlawrev-21198	2093	1	517	517	NUM
inlawrev-21198	2093	2	.	.	PUNCT
inlawrev-21198	2094	1	i	i	PRON
inlawrev-21198	2094	2	d.	d.	VERB
inlawrev-21198	2094	3	at	at	ADP
inlawrev-21198	2094	4	710	710	NUM
inlawrev-21198	2094	5	-	-	SYM
inlawrev-21198	2094	6	11	11	NUM
inlawrev-21198	2094	7	.	.	PUNCT
inlawrev-21198	2095	1	518	518	NUM
inlawrev-21198	2095	2	.	.	PUNCT
inlawrev-21198	2096	1	i	i	PRON
inlawrev-21198	2096	2	d.	d.	PROPN
inlawrev-21198	2096	3	at	at	ADP
inlawrev-21198	2096	4	711	711	NUM
inlawrev-21198	2096	5	.	.	PUNCT
inlawrev-21198	2097	1	519	519	NUM
inlawrev-21198	2097	2	.	.	PUNCT
inlawrev-21198	2098	1	i	i	PRON
inlawrev-21198	2098	2	d.	d.	PROPN
inlawrev-21198	2098	3	520	520	NUM
inlawrev-21198	2098	4	.	.	PUNCT
inlawrev-21198	2098	5	43	43	NUM
inlawrev-21198	2098	6	n.e.3d	n.e.3d	NUM
inlawrev-21198	2098	7	697	697	NUM
inlawrev-21198	2098	8	(	(	PUNCT
inlawrev-21198	2098	9	ind	ind	NOUN
inlawrev-21198	2098	10	.	.	PUNCT
inlawrev-21198	2099	1	t.c	t.c	PROPN
inlawrev-21198	2099	2	.	.	PROPN
inlawrev-21198	2099	3	2015	2015	NUM
inlawrev-21198	2099	4	)	)	PUNCT
inlawrev-21198	2099	5	,	,	PUNCT
inlawrev-21198	2099	6	trans	trans	PROPN
inlawrev-21198	2099	7	.	.	PROPN
inlawrev-21198	2099	8	denied	deny	VERB
inlawrev-21198	2099	9	,	,	PUNCT
inlawrev-21198	2099	10	48	48	NUM
inlawrev-21198	2099	11	n.e.3d	n.e.3d	NUM
inlawrev-21198	2099	12	316	316	NUM
inlawrev-21198	2099	13	(	(	PUNCT
inlawrev-21198	2099	14	ind	ind	NOUN
inlawrev-21198	2099	15	.	.	PROPN
inlawrev-21198	2100	1	2016	2016	NUM
inlawrev-21198	2100	2	)	)	PUNCT
inlawrev-21198	2100	3	.	.	PUNCT
inlawrev-21198	2101	1	521	521	NUM
inlawrev-21198	2101	2	.	.	PUNCT
inlawrev-21198	2102	1	i	i	PRON
inlawrev-21198	2102	2	d.	d.	PROPN
inlawrev-21198	2102	3	at	at	ADP
inlawrev-21198	2102	4	699	699	NUM
inlawrev-21198	2102	5	.	.	PUNCT
inlawrev-21198	2103	1	522	522	NUM
inlawrev-21198	2103	2	.	.	PUNCT
inlawrev-21198	2104	1	i	i	PRON
inlawrev-21198	2104	2	d.	d.	PROPN
inlawrev-21198	2104	3	523	523	NUM
inlawrev-21198	2104	4	.	.	PUNCT
inlawrev-21198	2105	1	i	i	PRON
inlawrev-21198	2105	2	d.	d.	PROPN
inlawrev-21198	2105	3	2016	2016	NUM
inlawrev-21198	2105	4	]	]	PUNCT
inlawrev-21198	2105	5	taxation	taxation	NOUN
inlawrev-21198	2105	6	1281	1281	NUM
inlawrev-21198	2105	7	reduced	reduce	VERB
inlawrev-21198	2105	8	verizon	verizon	PROPN
inlawrev-21198	2105	9	’s	’s	PART
inlawrev-21198	2105	10	personal	personal	ADJ
inlawrev-21198	2105	11	property	property	NOUN
inlawrev-21198	2105	12	assessment	assessment	NOUN
inlawrev-21198	2105	13	to	to	ADP
inlawrev-21198	2105	14	$	$	SYM
inlawrev-21198	2105	15	50,777,790	50,777,790	NUM
inlawrev-21198	2105	16	.	.	PUNCT
inlawrev-21198	2106	1	as	as	SCONJ
inlawrev-21198	2106	2	a	a	DET
inlawrev-21198	2106	3	result,524	result,524	PROPN
inlawrev-21198	2106	4	verizon	verizon	PROPN
inlawrev-21198	2106	5	appealed	appeal	VERB
inlawrev-21198	2106	6	to	to	ADP
inlawrev-21198	2106	7	the	the	DET
inlawrev-21198	2106	8	ibtr	ibtr	NOUN
inlawrev-21198	2106	9	,	,	PUNCT
inlawrev-21198	2106	10	which	which	PRON
inlawrev-21198	2106	11	made	make	VERB
inlawrev-21198	2106	12	a	a	DET
inlawrev-21198	2106	13	final	final	ADJ
inlawrev-21198	2106	14	determ	determ	NOUN
inlawrev-21198	2106	15	ination	ination	NOUN
inlawrev-21198	2106	16	granting	grant	VERB
inlawrev-21198	2106	17	summary	summary	NOUN
inlawrev-21198	2106	18	judgment	judgment	NOUN
inlawrev-21198	2106	19	for	for	ADP
inlawrev-21198	2106	20	verizon	verizon	PROPN
inlawrev-21198	2106	21	.	.	PUNCT
inlawrev-21198	2107	1	allen	allen	PROPN
inlawrev-21198	2107	2	county	county	PROPN
inlawrev-21198	2107	3	initiated	initiate	VERB
inlawrev-21198	2107	4	a	a	DET
inlawrev-21198	2107	5	tax	tax	NOUN
inlawrev-21198	2107	6	appeal	appeal	NOUN
inlawrev-21198	2107	7	soon525	soon525	PROPN
inlawrev-21198	2107	8	after.526	after.526	VERB
inlawrev-21198	2107	9	on	on	ADP
inlawrev-21198	2107	10	appeal	appeal	NOUN
inlawrev-21198	2107	11	to	to	ADP
inlawrev-21198	2107	12	the	the	DET
inlawrev-21198	2107	13	t	t	NOUN
inlawrev-21198	2107	14	ax	ax	NOUN
inlawrev-21198	2107	15	court	court	NOUN
inlawrev-21198	2107	16	,	,	PUNCT
inlawrev-21198	2107	17	the	the	DET
inlawrev-21198	2107	18	assessor	assessor	NOUN
inlawrev-21198	2107	19	claimed	claim	VERB
inlawrev-21198	2107	20	the	the	DET
inlawrev-21198	2107	21	ibtr	ibtr	VERB
inlawrev-21198	2107	22	“	"	PUNCT
inlawrev-21198	2107	23	erred	err	VERB
inlawrev-21198	2107	24	in	in	ADP
inlawrev-21198	2107	25	determining	determine	VERB
inlawrev-21198	2107	26	that	that	PRON
inlawrev-21198	2107	27	as	as	ADP
inlawrev-21198	2107	28	a	a	DET
inlawrev-21198	2107	29	matter	matter	NOUN
inlawrev-21198	2107	30	of	of	ADP
inlawrev-21198	2107	31	law	law	NOUN
inlawrev-21198	2107	32	the	the	DET
inlawrev-21198	2107	33	chapter	chapter	NOUN
inlawrev-21198	2107	34	16	16	NUM
inlawrev-21198	2107	35	deadlines	deadline	NOUN
inlawrev-21198	2107	36	rather	rather	ADV
inlawrev-21198	2107	37	than	than	ADP
inlawrev-21198	2107	38	the	the	DET
inlawrev-21198	2107	39	section	section	NOUN
inlawrev-21198	2107	40	15	15	NUM
inlawrev-21198	2107	41	-	-	SYM
inlawrev-21198	2107	42	1	1	NUM
inlawrev-21198	2107	43	deadlines	deadline	NOUN
inlawrev-21198	2107	44	applied	apply	VERB
inlawrev-21198	2107	45	to	to	ADP
inlawrev-21198	2107	46	the	the	DET
inlawrev-21198	2107	47	ptaboa	ptaboa	NOUN
inlawrev-21198	2107	48	’s	’s	PART
inlawrev-21198	2107	49	appeals	appeal	NOUN
inlawrev-21198	2107	50	process	process	NOUN
inlawrev-21198	2107	51	.	.	PUNCT
inlawrev-21198	2107	52	”	"	PUNCT
inlawrev-21198	2108	1	in	in	ADP
inlawrev-21198	2108	2	the527	the527	PROPN
inlawrev-21198	2108	3	alternative	alternative	NOUN
inlawrev-21198	2108	4	,	,	PUNCT
inlawrev-21198	2108	5	the	the	DET
inlawrev-21198	2108	6	assessor	assessor	NOUN
inlawrev-21198	2108	7	claimed	claim	VERB
inlawrev-21198	2108	8	the	the	DET
inlawrev-21198	2108	9	ibtr	ibtr	VERB
inlawrev-21198	2108	10	“	"	PUNCT
inlawrev-21198	2108	11	erred	err	VERB
inlawrev-21198	2108	12	in	in	ADP
inlawrev-21198	2108	13	determining	determine	VERB
inlawrev-21198	2108	14	there	there	PRON
inlawrev-21198	2108	15	was	be	VERB
inlawrev-21198	2108	16	no	no	DET
inlawrev-21198	2108	17	genuine	genuine	ADJ
inlawrev-21198	2108	18	issue	issue	NOUN
inlawrev-21198	2108	19	of	of	ADP
inlawrev-21198	2108	20	material	material	ADJ
inlawrev-21198	2108	21	fact	fact	NOUN
inlawrev-21198	2108	22	whether	whether	SCONJ
inlawrev-21198	2108	23	verizon	verizon	PROPN
inlawrev-21198	2108	24	waived	waive	VERB
inlawrev-21198	2108	25	or	or	CCONJ
inlawrev-21198	2108	26	was	be	AUX
inlawrev-21198	2108	27	estopped	estop	VERB
inlawrev-21198	2108	28	from	from	ADP
inlawrev-21198	2108	29	asserting	assert	VERB
inlawrev-21198	2108	30	that	that	SCONJ
inlawrev-21198	2108	31	the	the	DET
inlawrev-21198	2108	32	chapter	chapter	NOUN
inlawrev-21198	2108	33	16	16	NUM
inlawrev-21198	2108	34	deadlines	deadline	NOUN
inlawrev-21198	2108	35	applied	apply	VERB
inlawrev-21198	2108	36	.	.	PUNCT
inlawrev-21198	2109	1	”528	”528	PUNCT
inlawrev-21198	2110	1	“	"	PUNCT
inlawrev-21198	2110	2	chapter	chapter	NOUN
inlawrev-21198	2110	3	16	16	NUM
inlawrev-21198	2110	4	applies	apply	VERB
inlawrev-21198	2110	5	and	and	CCONJ
inlawrev-21198	2110	6	its	its	PRON
inlawrev-21198	2110	7	deadlines	deadline	NOUN
inlawrev-21198	2110	8	are	be	AUX
inlawrev-21198	2110	9	triggered	trigger	VERB
inlawrev-21198	2110	10	when	when	SCONJ
inlawrev-21198	2110	11	”	"	PUNCT
inlawrev-21198	2110	12	the	the	DET
inlawrev-21198	2110	13	assessor	assessor	NOUN
inlawrev-21198	2110	14	,	,	PUNCT
inlawrev-21198	2110	15	the	the	DET
inlawrev-21198	2110	16	ptaboa	ptaboa	NOUN
inlawrev-21198	2110	17	,	,	PUNCT
inlawrev-21198	2110	18	the	the	DET
inlawrev-21198	2110	19	dlgf	dlgf	NOUN
inlawrev-21198	2110	20	change	change	VERB
inlawrev-21198	2110	21	the	the	DET
inlawrev-21198	2110	22	assessed	assess	VERB
inlawrev-21198	2110	23	value	value	NOUN
inlawrev-21198	2110	24	claimed	claim	VERB
inlawrev-21198	2110	25	by	by	ADP
inlawrev-21198	2110	26	a	a	DET
inlawrev-21198	2110	27	taxpayer	taxpayer	NOUN
inlawrev-21198	2110	28	on	on	ADP
inlawrev-21198	2110	29	its	its	PRON
inlawrev-21198	2110	30	personal	personal	ADJ
inlawrev-21198	2110	31	property	property	NOUN
inlawrev-21198	2110	32	return	return	NOUN
inlawrev-21198	2110	33	.	.	PUNCT
inlawrev-21198	2111	1	further	far	ADV
inlawrev-21198	2111	2	,	,	PUNCT
inlawrev-21198	2111	3	“	"	PUNCT
inlawrev-21198	2111	4	chapter	chapter	NOUN
inlawrev-21198	2111	5	16	16	NUM
inlawrev-21198	2111	6	does	do	AUX
inlawrev-21198	2111	7	not	not	PART
inlawrev-21198	2111	8	indicate	indicate	VERB
inlawrev-21198	2111	9	it	it	PRON
inlawrev-21198	2111	10	applies529	applies529	ADV
inlawrev-21198	2111	11	solely	solely	ADV
inlawrev-21198	2111	12	to	to	ADP
inlawrev-21198	2111	13	the	the	DET
inlawrev-21198	2111	14	assessment	assessment	NOUN
inlawrev-21198	2111	15	process	process	NOUN
inlawrev-21198	2111	16	as	as	ADP
inlawrev-21198	2111	17	[	[	X
inlawrev-21198	2111	18	the	the	DET
inlawrev-21198	2111	19	a	a	DET
inlawrev-21198	2111	20	ssessor	ssessor	NOUN
inlawrev-21198	2111	21	]	]	PUNCT
inlawrev-21198	2111	22	urge[d	urge[d	PROPN
inlawrev-21198	2111	23	]	]	PUNCT
inlawrev-21198	2111	24	.	.	PUNCT
inlawrev-21198	2111	25	”	"	PUNCT
inlawrev-21198	2112	1	also	also	ADV
inlawrev-21198	2112	2	,	,	PUNCT
inlawrev-21198	2112	3	the	the	DET
inlawrev-21198	2112	4	assessor530	assessor530	PROPN
inlawrev-21198	2112	5	maintained	maintain	VERB
inlawrev-21198	2112	6	term	term	NOUN
inlawrev-21198	2112	7	“	"	PUNCT
inlawrev-21198	2112	8	final	final	ADJ
inlawrev-21198	2112	9	determination	determination	NOUN
inlawrev-21198	2112	10	,	,	PUNCT
inlawrev-21198	2112	11	”	"	PUNCT
inlawrev-21198	2112	12	as	as	SCONJ
inlawrev-21198	2112	13	used	use	VERB
inlawrev-21198	2112	14	in	in	ADP
inlawrev-21198	2112	15	indiana	indiana	PROPN
inlawrev-21198	2112	16	code	code	PROPN
inlawrev-21198	2112	17	section	section	NOUN
inlawrev-21198	2112	18	6	6	NUM
inlawrev-21198	2112	19	-	-	SYM
inlawrev-21198	2112	20	1.1	1.1	NUM
inlawrev-21198	2112	21	-	-	NUM
inlawrev-21198	2112	22	161(a)(2	161(a)(2	NUM
inlawrev-21198	2112	23	)	)	PUNCT
inlawrev-21198	2112	24	,	,	PUNCT
inlawrev-21198	2112	25	refers	refer	VERB
inlawrev-21198	2112	26	to	to	ADP
inlawrev-21198	2112	27	the	the	DET
inlawrev-21198	2112	28	end	end	NOUN
inlawrev-21198	2112	29	of	of	ADP
inlawrev-21198	2112	30	the	the	DET
inlawrev-21198	2112	31	assessment	assessment	NOUN
inlawrev-21198	2112	32	process.531	process.531	NOUN
inlawrev-21198	2112	33	in	in	ADP
inlawrev-21198	2112	34	response	response	NOUN
inlawrev-21198	2112	35	to	to	ADP
inlawrev-21198	2112	36	the	the	DET
inlawrev-21198	2112	37	assessor	assessor	NOUN
inlawrev-21198	2112	38	’s	’s	PART
inlawrev-21198	2112	39	contentions	contention	NOUN
inlawrev-21198	2112	40	,	,	PUNCT
inlawrev-21198	2112	41	the	the	DET
inlawrev-21198	2112	42	tax	tax	NOUN
inlawrev-21198	2112	43	court	court	NOUN
inlawrev-21198	2112	44	stated	state	VERB
inlawrev-21198	2112	45	when	when	SCONJ
inlawrev-21198	2112	46	statutes	statute	NOUN
inlawrev-21198	2112	47	are	be	AUX
inlawrev-21198	2112	48	in	in	ADP
inlawrev-21198	2112	49	conflict	conflict	NOUN
inlawrev-21198	2112	50	,	,	PUNCT
inlawrev-21198	2112	51	“	"	PUNCT
inlawrev-21198	2112	52	the	the	DET
inlawrev-21198	2112	53	specific	specific	ADJ
inlawrev-21198	2112	54	provisions	provision	NOUN
inlawrev-21198	2112	55	take	take	VERB
inlawrev-21198	2112	56	priority	priority	NOUN
inlawrev-21198	2112	57	over	over	ADP
inlawrev-21198	2112	58	the	the	DET
inlawrev-21198	2112	59	general	general	ADJ
inlawrev-21198	2112	60	provisions	provision	NOUN
inlawrev-21198	2112	61	.	.	PUNCT
inlawrev-21198	2112	62	”	"	PUNCT
inlawrev-21198	2113	1	thus	thus	ADV
inlawrev-21198	2113	2	,	,	PUNCT
inlawrev-21198	2113	3	to	to	ADP
inlawrev-21198	2113	4	the	the	DET
inlawrev-21198	2113	5	extent	extent	NOUN
inlawrev-21198	2113	6	the	the	DET
inlawrev-21198	2113	7	two	two	NUM
inlawrev-21198	2113	8	statutes	statute	NOUN
inlawrev-21198	2113	9	at	at	ADP
inlawrev-21198	2113	10	issue	issue	NOUN
inlawrev-21198	2113	11	in	in	ADP
inlawrev-21198	2113	12	this	this	DET
inlawrev-21198	2113	13	case	case	NOUN
inlawrev-21198	2113	14	were	be	AUX
inlawrev-21198	2113	15	in532	in532	PROPN
inlawrev-21198	2113	16	conflict	conflict	NOUN
inlawrev-21198	2113	17	,	,	PUNCT
inlawrev-21198	2113	18	“	"	PUNCT
inlawrev-21198	2113	19	chapter	chapter	NOUN
inlawrev-21198	2113	20	16	16	NUM
inlawrev-21198	2113	21	governs	govern	VERB
inlawrev-21198	2113	22	because	because	SCONJ
inlawrev-21198	2113	23	it	it	PRON
inlawrev-21198	2113	24	applies	apply	VERB
inlawrev-21198	2113	25	specifically	specifically	ADV
inlawrev-21198	2113	26	to	to	ADP
inlawrev-21198	2113	27	appeals	appeal	NOUN
inlawrev-21198	2113	28	of	of	ADP
inlawrev-21198	2113	29	an	an	DET
inlawrev-21198	2113	30	assessing	assess	VERB
inlawrev-21198	2113	31	official	official	NOUN
inlawrev-21198	2113	32	’s	’s	PART
inlawrev-21198	2113	33	change	change	NOUN
inlawrev-21198	2113	34	to	to	ADP
inlawrev-21198	2113	35	a	a	DET
inlawrev-21198	2113	36	personal	personal	ADJ
inlawrev-21198	2113	37	property	property	NOUN
inlawrev-21198	2113	38	assessment	assessment	NOUN
inlawrev-21198	2113	39	.	.	PUNCT
inlawrev-21198	2113	40	.	.	PUNCT
inlawrev-21198	2113	41	.	.	PUNCT
inlawrev-21198	2114	1	accordingly	accordingly	ADV
inlawrev-21198	2114	2	,	,	PUNCT
inlawrev-21198	2114	3	the	the	DET
inlawrev-21198	2114	4	chapter	chapter	NOUN
inlawrev-21198	2114	5	16	16	NUM
inlawrev-21198	2114	6	deadlines	deadline	NOUN
inlawrev-21198	2114	7	applied	apply	VERB
inlawrev-21198	2114	8	to	to	PART
inlawrev-21198	2114	9	require	require	VERB
inlawrev-21198	2114	10	the	the	DET
inlawrev-21198	2114	11	ptaboa	ptaboa	NOUN
inlawrev-21198	2114	12	to	to	PART
inlawrev-21198	2114	13	issue	issue	VERB
inlawrev-21198	2114	14	its	its	PRON
inlawrev-21198	2114	15	final	final	ADJ
inlawrev-21198	2114	16	determination	determination	NOUN
inlawrev-21198	2114	17	by	by	ADP
inlawrev-21198	2114	18	october	october	PROPN
inlawrev-21198	2114	19	30	30	NUM
inlawrev-21198	2114	20	,	,	PUNCT
inlawrev-21198	2114	21	2005	2005	NUM
inlawrev-21198	2114	22	,	,	PUNCT
inlawrev-21198	2114	23	which	which	PRON
inlawrev-21198	2114	24	it	it	PRON
inlawrev-21198	2114	25	did	do	VERB
inlawrev-21198	2114	26	not	not	PART
inlawrev-21198	2114	27	.	.	PUNCT
inlawrev-21198	2114	28	”533	”533	PUNCT
inlawrev-21198	2115	1	the	the	DET
inlawrev-21198	2115	2	assessor	assessor	NOUN
inlawrev-21198	2115	3	alternatively	alternatively	ADV
inlawrev-21198	2115	4	claimed	claim	VERB
inlawrev-21198	2115	5	the	the	DET
inlawrev-21198	2115	6	record	record	NOUN
inlawrev-21198	2115	7	did	do	AUX
inlawrev-21198	2115	8	not	not	PART
inlawrev-21198	2115	9	support	support	VERB
inlawrev-21198	2115	10	the	the	DET
inlawrev-21198	2115	11	ibtr	ibtr	NOUN
inlawrev-21198	2115	12	’s	’s	PART
inlawrev-21198	2115	13	determination	determination	NOUN
inlawrev-21198	2115	14	that	that	SCONJ
inlawrev-21198	2115	15	no	no	DET
inlawrev-21198	2115	16	genuine	genuine	ADJ
inlawrev-21198	2115	17	issues	issue	NOUN
inlawrev-21198	2115	18	of	of	ADP
inlawrev-21198	2115	19	material	material	ADJ
inlawrev-21198	2115	20	fact	fact	NOUN
inlawrev-21198	2115	21	with	with	ADP
inlawrev-21198	2115	22	regards	regard	NOUN
inlawrev-21198	2115	23	to	to	ADP
inlawrev-21198	2115	24	waiver	waiver	NOUN
inlawrev-21198	2115	25	and	and	CCONJ
inlawrev-21198	2115	26	estoppel	estoppel	NOUN
inlawrev-21198	2115	27	.	.	PUNCT
inlawrev-21198	2116	1	however	however	ADV
inlawrev-21198	2116	2	,	,	PUNCT
inlawrev-21198	2116	3	the	the	DET
inlawrev-21198	2116	4	tax	tax	NOUN
inlawrev-21198	2116	5	court	court	NOUN
inlawrev-21198	2116	6	found	find	VERB
inlawrev-21198	2116	7	after	after	ADP
inlawrev-21198	2116	8	reviewing	review	VERB
inlawrev-21198	2116	9	the	the	DET
inlawrev-21198	2116	10	record	record	NOUN
inlawrev-21198	2116	11	the	the	DET
inlawrev-21198	2116	12	ib	ib	NOUN
inlawrev-21198	2116	13	tr’s534	tr’s534	ADJ
inlawrev-21198	2116	14	final	final	ADJ
inlawrev-21198	2116	15	determination	determination	NOUN
inlawrev-21198	2116	16	was	be	AUX
inlawrev-21198	2116	17	supported	support	VERB
inlawrev-21198	2116	18	by	by	ADP
inlawrev-21198	2116	19	facts	fact	NOUN
inlawrev-21198	2116	20	in	in	ADP
inlawrev-21198	2116	21	the	the	DET
inlawrev-21198	2116	22	record	record	NOUN
inlawrev-21198	2116	23	.	.	PUNCT
inlawrev-21198	2117	1	therefore	therefore	ADV
inlawrev-21198	2117	2	,	,	PUNCT
inlawrev-21198	2117	3	the	the	DET
inlawrev-21198	2117	4	tax535	tax535	PROPN
inlawrev-21198	2117	5	court	court	NOUN
inlawrev-21198	2117	6	determined	determine	VERB
inlawrev-21198	2117	7	the	the	DET
inlawrev-21198	2117	8	ibtr	ibtr	ADJ
inlawrev-21198	2117	9	did	do	AUX
inlawrev-21198	2117	10	not	not	PART
inlawrev-21198	2117	11	err	err	VERB
inlawrev-21198	2117	12	in	in	ADP
inlawrev-21198	2117	13	granting	grant	VERB
inlawrev-21198	2117	14	summary	summary	NOUN
inlawrev-21198	2117	15	judgment	judgment	NOUN
inlawrev-21198	2117	16	to	to	ADP
inlawrev-21198	2117	17	verizon.536	verizon.536	NOUN
inlawrev-21198	2117	18	28	28	NUM
inlawrev-21198	2117	19	.	.	PUNCT
inlawrev-21198	2118	1	m	m	PROPN
inlawrev-21198	2118	2	arion	arion	PROPN
inlawrev-21198	2118	3	county	county	NOUN
inlawrev-21198	2118	4	assessor	assessor	NOUN
inlawrev-21198	2118	5	v.	v.	PROPN
inlawrev-21198	2118	6	gateway	gateway	PROPN
inlawrev-21198	2118	7	arthur	arthur	PROPN
inlawrev-21198	2118	8	,	,	PUNCT
inlawrev-21198	2118	9	inc	inc	PROPN
inlawrev-21198	2118	10	.	.	PROPN
inlawrev-21198	2118	11	—	—	PUNCT
inlawrev-21198	2118	12	the	the	DET
inlawrev-21198	2118	13	reader	reader	NOUN
inlawrev-21198	2118	14	might537	might537	NOUN
inlawrev-21198	2118	15	524	524	NUM
inlawrev-21198	2118	16	.	.	PUNCT
inlawrev-21198	2119	1	i	i	PRON
inlawrev-21198	2119	2	d.	d.	PROPN
inlawrev-21198	2119	3	525	525	NUM
inlawrev-21198	2119	4	.	.	PUNCT
inlawrev-21198	2120	1	i	i	PRON
inlawrev-21198	2120	2	d.	d.	PROPN
inlawrev-21198	2120	3	526	526	NUM
inlawrev-21198	2120	4	.	.	PUNCT
inlawrev-21198	2121	1	i	i	PRON
inlawrev-21198	2121	2	d.	d.	PROPN
inlawrev-21198	2121	3	527	527	NUM
inlawrev-21198	2121	4	.	.	PUNCT
inlawrev-21198	2122	1	i	i	PRON
inlawrev-21198	2122	2	d.	d.	PROPN
inlawrev-21198	2122	3	at	at	ADP
inlawrev-21198	2122	4	700	700	NUM
inlawrev-21198	2122	5	.	.	PUNCT
inlawrev-21198	2122	6	528	528	NUM
inlawrev-21198	2122	7	.	.	PUNCT
inlawrev-21198	2123	1	i	i	PRON
inlawrev-21198	2123	2	d.	d.	PROPN
inlawrev-21198	2123	3	529	529	NUM
inlawrev-21198	2123	4	.	.	PUNCT
inlawrev-21198	2124	1	i	i	PRON
inlawrev-21198	2124	2	d.	d.	PROPN
inlawrev-21198	2124	3	at	at	ADP
inlawrev-21198	2124	4	701	701	NUM
inlawrev-21198	2124	5	(	(	PUNCT
inlawrev-21198	2124	6	citing	cite	VERB
inlawrev-21198	2124	7	ind	ind	NOUN
inlawrev-21198	2124	8	.	.	PUNCT
inlawrev-21198	2125	1	code	code	PROPN
inlawrev-21198	2125	2	§	§	PROPN
inlawrev-21198	2125	3	6	6	NUM
inlawrev-21198	2125	4	-	-	SYM
inlawrev-21198	2125	5	1.1	1.1	NUM
inlawrev-21198	2125	6	-	-	PUNCT
inlawrev-21198	2125	7	16	16	NUM
inlawrev-21198	2125	8	-	-	SYM
inlawrev-21198	2125	9	1(a)(1)-(3	1(a)(1)-(3	NUM
inlawrev-21198	2125	10	)	)	PUNCT
inlawrev-21198	2125	11	(	(	PUNCT
inlawrev-21198	2125	12	2015	2015	NUM
inlawrev-21198	2125	13	)	)	PUNCT
inlawrev-21198	2125	14	)	)	PUNCT
inlawrev-21198	2125	15	.	.	PUNCT
inlawrev-21198	2126	1	530	530	NUM
inlawrev-21198	2126	2	.	.	PUNCT
inlawrev-21198	2127	1	i	i	PRON
inlawrev-21198	2127	2	d.	d.	PROPN
inlawrev-21198	2127	3	531	531	NUM
inlawrev-21198	2127	4	.	.	PUNCT
inlawrev-21198	2128	1	i	i	PRON
inlawrev-21198	2128	2	d.	d.	PROPN
inlawrev-21198	2128	3	532	532	NUM
inlawrev-21198	2128	4	.	.	PUNCT
inlawrev-21198	2129	1	i	i	PRON
inlawrev-21198	2129	2	d.	d.	PROPN
inlawrev-21198	2129	3	at	at	ADP
inlawrev-21198	2129	4	702	702	NUM
inlawrev-21198	2129	5	(	(	PUNCT
inlawrev-21198	2129	6	citing	cite	VERB
inlawrev-21198	2129	7	componx	componx	PROPN
inlawrev-21198	2129	8	,	,	PUNCT
inlawrev-21198	2129	9	inc	inc	PROPN
inlawrev-21198	2129	10	.	.	PROPN
inlawrev-21198	2129	11	v.	v.	PROPN
inlawrev-21198	2129	12	ind	ind	PROPN
inlawrev-21198	2129	13	.	.	PUNCT
inlawrev-21198	2130	1	state	state	PROPN
inlawrev-21198	2130	2	bd	bd	PROPN
inlawrev-21198	2130	3	.	.	PROPN
inlawrev-21198	2130	4	of	of	ADP
inlawrev-21198	2130	5	tax	tax	PROPN
inlawrev-21198	2130	6	comm’rs	comm’rs	PROPN
inlawrev-21198	2130	7	,	,	PUNCT
inlawrev-21198	2130	8	741	741	NUM
inlawrev-21198	2130	9	n.e.2d	n.e.2d	NOUN
inlawrev-21198	2130	10	442	442	NUM
inlawrev-21198	2130	11	,	,	PUNCT
inlawrev-21198	2130	12	446	446	NUM
inlawrev-21198	2130	13	(	(	PUNCT
inlawrev-21198	2130	14	ind	ind	NOUN
inlawrev-21198	2130	15	.	.	PUNCT
inlawrev-21198	2131	1	t.c	t.c	PROPN
inlawrev-21198	2131	2	.	.	PROPN
inlawrev-21198	2131	3	2000	2000	NUM
inlawrev-21198	2131	4	)	)	PUNCT
inlawrev-21198	2131	5	)	)	PUNCT
inlawrev-21198	2131	6	.	.	PUNCT
inlawrev-21198	2132	1	533	533	X
inlawrev-21198	2132	2	.	.	PUNCT
inlawrev-21198	2133	1	i	i	PRON
inlawrev-21198	2133	2	d.	d.	PROPN
inlawrev-21198	2133	3	534	534	NUM
inlawrev-21198	2133	4	.	.	PUNCT
inlawrev-21198	2134	1	i	i	PRON
inlawrev-21198	2134	2	d.	d.	PROPN
inlawrev-21198	2134	3	at	at	ADP
inlawrev-21198	2134	4	703	703	NUM
inlawrev-21198	2134	5	.	.	PUNCT
inlawrev-21198	2135	1	535	535	NUM
inlawrev-21198	2135	2	.	.	PUNCT
inlawrev-21198	2136	1	i	i	PRON
inlawrev-21198	2136	2	d.	d.	PROPN
inlawrev-21198	2136	3	at	at	ADP
inlawrev-21198	2136	4	704	704	NUM
inlawrev-21198	2136	5	.	.	PUNCT
inlawrev-21198	2137	1	536	536	NUM
inlawrev-21198	2137	2	.	.	PUNCT
inlawrev-21198	2138	1	i	i	PRON
inlawrev-21198	2138	2	d.	d.	PROPN
inlawrev-21198	2138	3	537	537	NUM
inlawrev-21198	2138	4	.	.	PROPN
inlawrev-21198	2139	1	45	45	NUM
inlawrev-21198	2139	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	2139	3	876	876	NUM
inlawrev-21198	2139	4	(	(	PUNCT
inlawrev-21198	2139	5	ind	ind	NOUN
inlawrev-21198	2139	6	.	.	PUNCT
inlawrev-21198	2140	1	t.c	t.c	PROPN
inlawrev-21198	2140	2	.	.	PROPN
inlawrev-21198	2140	3	2015	2015	NUM
inlawrev-21198	2140	4	)	)	PUNCT
inlawrev-21198	2140	5	.	.	PUNCT
inlawrev-21198	2141	1	1282	1282	NUM
inlawrev-21198	2141	2	indiana	indiana	PROPN
inlawrev-21198	2141	3	law	law	PROPN
inlawrev-21198	2141	4	review	review	NOUN
inlawrev-21198	2141	5	[	[	X
inlawrev-21198	2141	6	vol	vol	NOUN
inlawrev-21198	2141	7	.	.	PUNCT
inlawrev-21198	2142	1	49:1235	49:1235	NUM
inlawrev-21198	2142	2	want	want	VERB
inlawrev-21198	2142	3	to	to	PART
inlawrev-21198	2142	4	read	read	VERB
inlawrev-21198	2142	5	the	the	DET
inlawrev-21198	2142	6	comments	comment	NOUN
inlawrev-21198	2142	7	concerning	concern	VERB
inlawrev-21198	2142	8	gateway	gateway	NOUN
inlawrev-21198	2142	9	arthur	arthur	PROPN
inlawrev-21198	2142	10	,	,	PUNCT
inlawrev-21198	2142	11	inc	inc	PROPN
inlawrev-21198	2142	12	.	.	PROPN
inlawrev-21198	2142	13	in	in	ADP
inlawrev-21198	2142	14	synopsis	synopsis	NOUN
inlawrev-21198	2142	15	number	number	NOUN
inlawrev-21198	2142	16	twenty	twenty	NUM
inlawrev-21198	2142	17	-	-	PUNCT
inlawrev-21198	2142	18	five	five	NUM
inlawrev-21198	2142	19	above	above	ADP
inlawrev-21198	2142	20	prior	prior	ADV
inlawrev-21198	2142	21	to	to	ADP
inlawrev-21198	2142	22	reading	read	VERB
inlawrev-21198	2142	23	this	this	DET
inlawrev-21198	2142	24	synopsis	synopsis	NOUN
inlawrev-21198	2142	25	.	.	PUNCT
inlawrev-21198	2143	1	during	during	ADP
inlawrev-21198	2143	2	the	the	DET
inlawrev-21198	2143	3	2006	2006	NUM
inlawrev-21198	2143	4	tax	tax	NOUN
inlawrev-21198	2143	5	year	year	NOUN
inlawrev-21198	2143	6	,	,	PUNCT
inlawrev-21198	2143	7	gateway	gateway	NOUN
inlawrev-21198	2143	8	arthur	arthur	PROPN
inlawrev-21198	2143	9	,	,	PUNCT
inlawrev-21198	2143	10	inc	inc	PROPN
inlawrev-21198	2143	11	.	.	PROPN
inlawrev-21198	2143	12	owned	own	VERB
inlawrev-21198	2143	13	a	a	DET
inlawrev-21198	2143	14	portion	portion	NOUN
inlawrev-21198	2143	15	of	of	ADP
inlawrev-21198	2143	16	a	a	DET
inlawrev-21198	2143	17	retail	retail	ADJ
inlawrev-21198	2143	18	shopping	shopping	NOUN
inlawrev-21198	2143	19	referred	refer	VERB
inlawrev-21198	2143	20	to	to	ADP
inlawrev-21198	2143	21	as	as	SCONJ
inlawrev-21198	2143	22	the	the	DET
inlawrev-21198	2143	23	shoppes	shoppes	PROPN
inlawrev-21198	2143	24	at	at	ADP
inlawrev-21198	2143	25	county	county	NOUN
inlawrev-21198	2143	26	line	line	NOUN
inlawrev-21198	2143	27	road	road	NOUN
inlawrev-21198	2143	28	and	and	CCONJ
inlawrev-21198	2143	29	the	the	DET
inlawrev-21198	2143	30	m	m	PROPN
inlawrev-21198	2143	31	arion	arion	PROPN
inlawrev-21198	2143	32	county	county	NOUN
inlawrev-21198	2143	33	assessor	assessor	NOUN
inlawrev-21198	2143	34	assigned	assign	VERB
inlawrev-21198	2143	35	the	the	DET
inlawrev-21198	2143	36	property	property	NOUN
inlawrev-21198	2143	37	an	an	DET
inlawrev-21198	2143	38	assessed	assessed	ADJ
inlawrev-21198	2143	39	value	value	NOUN
inlawrev-21198	2143	40	of	of	ADP
inlawrev-21198	2143	41	$	$	SYM
inlawrev-21198	2143	42	17,451,900	17,451,900	NUM
inlawrev-21198	2143	43	for	for	ADP
inlawrev-21198	2143	44	the	the	DET
inlawrev-21198	2143	45	2006	2006	NUM
inlawrev-21198	2143	46	tax	tax	NOUN
inlawrev-21198	2143	47	year	year	NOUN
inlawrev-21198	2143	48	.	.	PUNCT
inlawrev-21198	2144	1	thereafter,538	thereafter,538	NOUN
inlawrev-21198	2144	2	gateway	gateway	NOUN
inlawrev-21198	2144	3	challenged	challenge	VERB
inlawrev-21198	2144	4	the	the	DET
inlawrev-21198	2144	5	2006	2006	NUM
inlawrev-21198	2144	6	assessment	assessment	NOUN
inlawrev-21198	2144	7	before	before	ADP
inlawrev-21198	2144	8	the	the	DET
inlawrev-21198	2144	9	ptaboa	ptaboa	NOUN
inlawrev-21198	2144	10	,	,	PUNCT
inlawrev-21198	2144	11	and	and	CCONJ
inlawrev-21198	2144	12	after	after	ADP
inlawrev-21198	2144	13	obtaining	obtain	VERB
inlawrev-21198	2144	14	no	no	DET
inlawrev-21198	2144	15	satisfaction	satisfaction	NOUN
inlawrev-21198	2144	16	there	there	ADV
inlawrev-21198	2144	17	,	,	PUNCT
inlawrev-21198	2144	18	gateway	gateway	NOUN
inlawrev-21198	2144	19	appealed	appeal	VERB
inlawrev-21198	2144	20	to	to	ADP
inlawrev-21198	2144	21	the	the	DET
inlawrev-21198	2144	22	ibtr	ibtr	VERB
inlawrev-21198	2144	23	.	.	PUNCT
inlawrev-21198	2145	1	unfortunately539	unfortunately539	PROPN
inlawrev-21198	2145	2	for	for	ADP
inlawrev-21198	2145	3	gateway	gateway	NOUN
inlawrev-21198	2145	4	,	,	PUNCT
inlawrev-21198	2145	5	the	the	DET
inlawrev-21198	2145	6	ibtr	ibtr	VERB
inlawrev-21198	2145	7	determined	determine	VERB
inlawrev-21198	2145	8	the	the	DET
inlawrev-21198	2145	9	assessor	assessor	NOUN
inlawrev-21198	2145	10	failed	fail	VERB
inlawrev-21198	2145	11	to	to	PART
inlawrev-21198	2145	12	make	make	VERB
inlawrev-21198	2145	13	a	a	DET
inlawrev-21198	2145	14	prima	prima	NOUN
inlawrev-21198	2145	15	facie	facie	NOUN
inlawrev-21198	2145	16	case	case	NOUN
inlawrev-21198	2145	17	because	because	SCONJ
inlawrev-21198	2145	18	its	its	PRON
inlawrev-21198	2145	19	presentation	presentation	NOUN
inlawrev-21198	2145	20	lacked	lack	VERB
inlawrev-21198	2145	21	probative	probative	ADJ
inlawrev-21198	2145	22	value	value	NOUN
inlawrev-21198	2145	23	.	.	PUNCT
inlawrev-21198	2146	1	as	as	ADP
inlawrev-21198	2146	2	a	a	DET
inlawrev-21198	2146	3	result	result	NOUN
inlawrev-21198	2146	4	,	,	PUNCT
inlawrev-21198	2146	5	the	the	DET
inlawrev-21198	2146	6	assessor540	assessor540	PROPN
inlawrev-21198	2146	7	initiated	initiate	VERB
inlawrev-21198	2146	8	a	a	DET
inlawrev-21198	2146	9	tax	tax	NOUN
inlawrev-21198	2146	10	appeal	appeal	NOUN
inlawrev-21198	2146	11	.	.	PUNCT
inlawrev-21198	2147	1	541	541	NUM
inlawrev-21198	2147	2	on	on	ADP
inlawrev-21198	2147	3	appeal	appeal	NOUN
inlawrev-21198	2147	4	to	to	ADP
inlawrev-21198	2147	5	the	the	DET
inlawrev-21198	2147	6	tax	tax	NOUN
inlawrev-21198	2147	7	court	court	NOUN
inlawrev-21198	2147	8	,	,	PUNCT
inlawrev-21198	2147	9	the	the	DET
inlawrev-21198	2147	10	assessor	assessor	NOUN
inlawrev-21198	2147	11	that	that	PRON
inlawrev-21198	2147	12	the	the	DET
inlawrev-21198	2147	13	ibtr	ibtr	VERB
inlawrev-21198	2147	14	’s	’s	PART
inlawrev-21198	2147	15	determination	determination	NOUN
inlawrev-21198	2147	16	should	should	AUX
inlawrev-21198	2147	17	be	be	AUX
inlawrev-21198	2147	18	reversed	reverse	VERB
inlawrev-21198	2147	19	for	for	ADP
inlawrev-21198	2147	20	the	the	DET
inlawrev-21198	2147	21	following	follow	VERB
inlawrev-21198	2147	22	three	three	NUM
inlawrev-21198	2147	23	reasons	reason	NOUN
inlawrev-21198	2147	24	:	:	PUNCT
inlawrev-21198	2147	25	(	(	PUNCT
inlawrev-21198	2147	26	1	1	X
inlawrev-21198	2147	27	)	)	PUNCT
inlawrev-21198	2147	28	the	the	DET
inlawrev-21198	2147	29	ibtr	ibtr	VERB
inlawrev-21198	2147	30	erred	err	VERB
inlawrev-21198	2147	31	in	in	ADP
inlawrev-21198	2147	32	allocating	allocate	VERB
inlawrev-21198	2147	33	the	the	DET
inlawrev-21198	2147	34	burden	burden	NOUN
inlawrev-21198	2147	35	of	of	ADP
inlawrev-21198	2147	36	proof	proof	NOUN
inlawrev-21198	2147	37	;	;	PUNCT
inlawrev-21198	2147	38	(	(	PUNCT
inlawrev-21198	2147	39	2	2	X
inlawrev-21198	2147	40	)	)	PUNCT
inlawrev-21198	2147	41	the	the	DET
inlawrev-21198	2147	42	ibtr	ibtr	VERB
inlawrev-21198	2147	43	incorrectly	incorrectly	ADV
inlawrev-21198	2147	44	concluded	conclude	VERB
inlawrev-21198	2147	45	the	the	DET
inlawrev-21198	2147	46	assessor	assessor	NOUN
inlawrev-21198	2147	47	’s	’s	PART
inlawrev-21198	2147	48	evidence	evidence	NOUN
inlawrev-21198	2147	49	lacked	lack	VERB
inlawrev-21198	2147	50	probative	probative	ADJ
inlawrev-21198	2147	51	value	value	NOUN
inlawrev-21198	2147	52	;	;	PUNCT
inlawrev-21198	2147	53	and	and	CCONJ
inlawrev-21198	2147	54	(	(	PUNCT
inlawrev-21198	2147	55	3	3	X
inlawrev-21198	2147	56	)	)	PUNCT
inlawrev-21198	2147	57	the	the	DET
inlawrev-21198	2147	58	ibr	ibr	PROPN
inlawrev-21198	2147	59	t	t	PROPN
inlawrev-21198	2147	60	improperly	improperly	ADV
inlawrev-21198	2147	61	valued	value	VERB
inlawrev-21198	2147	62	the	the	DET
inlawrev-21198	2147	63	property	property	NOUN
inlawrev-21198	2147	64	at	at	ADP
inlawrev-21198	2147	65	issue	issue	NOUN
inlawrev-21198	2147	66	at	at	ADP
inlawrev-21198	2147	67	$	$	SYM
inlawrev-21198	2147	68	10,504,100	10,504,100	NUM
inlawrev-21198	2147	69	for	for	ADP
inlawrev-21198	2147	70	the	the	DET
inlawrev-21198	2147	71	2006	2006	NUM
inlawrev-21198	2147	72	tax	tax	NOUN
inlawrev-21198	2147	73	year	year	NOUN
inlawrev-21198	2147	74	.	.	PUNCT
inlawrev-21198	2148	1	however	however	ADV
inlawrev-21198	2148	2	,	,	PUNCT
inlawrev-21198	2148	3	the	the	DET
inlawrev-21198	2148	4	tax	tax	NOUN
inlawrev-21198	2148	5	court542	court542	PROPN
inlawrev-21198	2148	6	disagreed	disagree	VERB
inlawrev-21198	2148	7	with	with	ADP
inlawrev-21198	2148	8	gateway	gateway	NOUN
inlawrev-21198	2148	9	’s	’s	NOUN
inlawrev-21198	2148	10	on	on	ADP
inlawrev-21198	2148	11	which	which	PRON
inlawrev-21198	2148	12	party	party	NOUN
inlawrev-21198	2148	13	should	should	AUX
inlawrev-21198	2148	14	bear	bear	VERB
inlawrev-21198	2148	15	the	the	DET
inlawrev-21198	2148	16	burden	burden	NOUN
inlawrev-21198	2148	17	of	of	ADP
inlawrev-21198	2148	18	proof	proof	NOUN
inlawrev-21198	2148	19	,	,	PUNCT
inlawrev-21198	2148	20	stating	state	VERB
inlawrev-21198	2148	21	the	the	DET
inlawrev-21198	2148	22	“	"	PUNCT
inlawrev-21198	2148	23	application	application	NOUN
inlawrev-21198	2148	24	has	have	AUX
inlawrev-21198	2148	25	always	always	ADV
inlawrev-21198	2148	26	been	be	AUX
inlawrev-21198	2148	27	triggered	trigger	VERB
inlawrev-21198	2148	28	by	by	ADP
inlawrev-21198	2148	29	the	the	DET
inlawrev-21198	2148	30	filing	filing	NOUN
inlawrev-21198	2148	31	of	of	ADP
inlawrev-21198	2148	32	an	an	DET
inlawrev-21198	2148	33	appeal	appeal	NOUN
inlawrev-21198	2148	34	in	in	ADP
inlawrev-21198	2148	35	which	which	PRON
inlawrev-21198	2148	36	there	there	PRON
inlawrev-21198	2148	37	was	be	VERB
inlawrev-21198	2148	38	an	an	DET
inlawrev-21198	2148	39	annual	annual	ADJ
inlawrev-21198	2148	40	increase	increase	NOUN
inlawrev-21198	2148	41	in	in	ADP
inlawrev-21198	2148	42	the	the	DET
inlawrev-21198	2148	43	assessed	assess	VERB
inlawrev-21198	2148	44	value	value	NOUN
inlawrev-21198	2148	45	of	of	ADP
inlawrev-21198	2148	46	property	property	NOUN
inlawrev-21198	2148	47	in	in	ADP
inlawrev-21198	2148	48	excess	excess	NOUN
inlawrev-21198	2148	49	of	of	ADP
inlawrev-21198	2148	50	5	5	NUM
inlawrev-21198	2148	51	%	%	NOUN
inlawrev-21198	2148	52	,	,	PUNCT
inlawrev-21198	2148	53	not	not	PART
inlawrev-21198	2148	54	the	the	DET
inlawrev-21198	2148	55	act	act	NOUN
inlawrev-21198	2148	56	of	of	ADP
inlawrev-21198	2148	57	assessing	assess	VERB
inlawrev-21198	2148	58	property	property	NOUN
inlawrev-21198	2148	59	.	.	PUNCT
inlawrev-21198	2148	60	”	"	PUNCT
inlawrev-21198	2149	1	in	in	ADP
inlawrev-21198	2149	2	this	this	DET
inlawrev-21198	2149	3	case	case	NOUN
inlawrev-21198	2149	4	,	,	PUNCT
inlawrev-21198	2149	5	the	the	DET
inlawrev-21198	2149	6	record	record	NOUN
inlawrev-21198	2149	7	showed	show	VERB
inlawrev-21198	2149	8	the	the	DET
inlawrev-21198	2149	9	property’s543	property’s543	ADJ
inlawrev-21198	2149	10	assessment	assessment	NOUN
inlawrev-21198	2149	11	was	be	AUX
inlawrev-21198	2149	12	increased	increase	VERB
inlawrev-21198	2149	13	by	by	ADP
inlawrev-21198	2149	14	more	more	ADJ
inlawrev-21198	2149	15	than	than	ADP
inlawrev-21198	2149	16	5	5	NUM
inlawrev-21198	2149	17	%	%	NOUN
inlawrev-21198	2149	18	from	from	ADP
inlawrev-21198	2149	19	2005	2005	NUM
inlawrev-21198	2149	20	to	to	ADP
inlawrev-21198	2149	21	2006	2006	NUM
inlawrev-21198	2149	22	.	.	PUNCT
inlawrev-21198	2150	1	therefore	therefore	ADV
inlawrev-21198	2150	2	,	,	PUNCT
inlawrev-21198	2150	3	the544	the544	PROPN
inlawrev-21198	2150	4	tax	tax	NOUN
inlawrev-21198	2150	5	court	court	NOUN
inlawrev-21198	2150	6	refused	refuse	VERB
inlawrev-21198	2150	7	to	to	PART
inlawrev-21198	2150	8	hold	hold	VERB
inlawrev-21198	2150	9	the	the	DET
inlawrev-21198	2150	10	ibtr	ibtr	VERB
inlawrev-21198	2150	11	erred	err	VERB
inlawrev-21198	2150	12	in	in	ADP
inlawrev-21198	2150	13	determining	determine	VERB
inlawrev-21198	2150	14	the	the	DET
inlawrev-21198	2150	15	assessor	assessor	NOUN
inlawrev-21198	2150	16	,	,	PUNCT
inlawrev-21198	2150	17	rather	rather	ADV
inlawrev-21198	2150	18	than	than	ADP
inlawrev-21198	2150	19	gateway	gateway	NOUN
inlawrev-21198	2150	20	,	,	PUNCT
inlawrev-21198	2150	21	bore	bear	VERB
inlawrev-21198	2150	22	the	the	DET
inlawrev-21198	2150	23	burden	burden	NOUN
inlawrev-21198	2150	24	of	of	ADP
inlawrev-21198	2150	25	proof	proof	NOUN
inlawrev-21198	2150	26	.	.	PUNCT
inlawrev-21198	2151	1	545	545	NUM
inlawrev-21198	2151	2	next	next	ADJ
inlawrev-21198	2151	3	,	,	PUNCT
inlawrev-21198	2151	4	addressing	address	VERB
inlawrev-21198	2151	5	the	the	DET
inlawrev-21198	2151	6	conflicting	conflict	VERB
inlawrev-21198	2151	7	evidence	evidence	NOUN
inlawrev-21198	2151	8	in	in	ADP
inlawrev-21198	2151	9	the	the	DET
inlawrev-21198	2151	10	record	record	NOUN
inlawrev-21198	2151	11	,	,	PUNCT
inlawrev-21198	2151	12	the	the	DET
inlawrev-21198	2151	13	tax	tax	NOUN
inlawrev-21198	2151	14	court	court	NOUN
inlawrev-21198	2151	15	deferred	defer	VERB
inlawrev-21198	2151	16	to	to	ADP
inlawrev-21198	2151	17	the	the	DET
inlawrev-21198	2151	18	ibtr	ibtr	NOUN
inlawrev-21198	2151	19	to	to	PART
inlawrev-21198	2151	20	determine	determine	VERB
inlawrev-21198	2151	21	whether	whether	SCONJ
inlawrev-21198	2151	22	“	"	PUNCT
inlawrev-21198	2151	23	a	a	DET
inlawrev-21198	2151	24	reasonable	reasonable	ADJ
inlawrev-21198	2151	25	mind	mind	NOUN
inlawrev-21198	2151	26	could	could	AUX
inlawrev-21198	2151	27	find	find	VERB
inlawrev-21198	2151	28	sufficient	sufficient	ADJ
inlawrev-21198	2151	29	evidence	evidence	NOUN
inlawrev-21198	2151	30	in	in	ADP
inlawrev-21198	2151	31	the	the	DET
inlawrev-21198	2151	32	record	record	NOUN
inlawrev-21198	2151	33	.	.	PUNCT
inlawrev-21198	2151	34	”	"	PUNCT
inlawrev-21198	2152	1	therefore	therefore	ADV
inlawrev-21198	2152	2	,	,	PUNCT
inlawrev-21198	2152	3	the	the	DET
inlawrev-21198	2152	4	tax	tax	NOUN
inlawrev-21198	2152	5	court	court	NOUN
inlawrev-21198	2152	6	similarly	similarly	ADV
inlawrev-21198	2152	7	refused546	refused546	VERB
inlawrev-21198	2152	8	to	to	PART
inlawrev-21198	2152	9	conclude	conclude	VERB
inlawrev-21198	2152	10	the	the	DET
inlawrev-21198	2152	11	ibtr	ibtr	VERB
inlawrev-21198	2152	12	“	"	PUNCT
inlawrev-21198	2152	13	erred	err	VERB
inlawrev-21198	2152	14	in	in	ADP
inlawrev-21198	2152	15	determining	determine	VERB
inlawrev-21198	2152	16	that	that	SCONJ
inlawrev-21198	2152	17	the	the	DET
inlawrev-21198	2152	18	a	a	DET
inlawrev-21198	2152	19	ssessor	ssessor	NOUN
inlawrev-21198	2152	20	’s	’s	PART
inlawrev-21198	2152	21	income	income	NOUN
inlawrev-21198	2152	22	analysis	analysis	NOUN
inlawrev-21198	2152	23	lacked	lack	VERB
inlawrev-21198	2152	24	probative	probative	ADJ
inlawrev-21198	2152	25	value	value	NOUN
inlawrev-21198	2152	26	.	.	PUNCT
inlawrev-21198	2152	27	”	"	PUNCT
inlawrev-21198	2153	1	then	then	ADV
inlawrev-21198	2153	2	,	,	PUNCT
inlawrev-21198	2153	3	the	the	DET
inlawrev-21198	2153	4	tax	tax	NOUN
inlawrev-21198	2153	5	court	court	NOUN
inlawrev-21198	2153	6	also	also	ADV
inlawrev-21198	2153	7	noted	note	VERB
inlawrev-21198	2153	8	,	,	PUNCT
inlawrev-21198	2153	9	rejecting	reject	VERB
inlawrev-21198	2153	10	the547	the547	PROPN
inlawrev-21198	2153	11	assessor	assessor	NOUN
inlawrev-21198	2153	12	’s	’s	PART
inlawrev-21198	2153	13	contentions	contention	NOUN
inlawrev-21198	2153	14	,	,	PUNCT
inlawrev-21198	2153	15	it	it	PRON
inlawrev-21198	2153	16	was	be	AUX
inlawrev-21198	2153	17	clear	clear	ADJ
inlawrev-21198	2153	18	the	the	DET
inlawrev-21198	2153	19	ib	ib	NOUN
inlawrev-21198	2153	20	tr	tr	VERB
inlawrev-21198	2153	21	weighed	weigh	VERB
inlawrev-21198	2153	22	the	the	DET
inlawrev-21198	2153	23	both	both	DET
inlawrev-21198	2153	24	parties	party	NOUN
inlawrev-21198	2153	25	’	'	PUNCT
inlawrev-21198	2153	26	evidence	evidence	NOUN
inlawrev-21198	2153	27	before	before	SCONJ
inlawrev-21198	2153	28	it	it	PRON
inlawrev-21198	2153	29	ultimately	ultimately	ADV
inlawrev-21198	2153	30	determined	determine	VERB
inlawrev-21198	2153	31	g	g	PROPN
inlawrev-21198	2153	32	ateway	ateway	NOUN
inlawrev-21198	2153	33	’s	’s	PART
inlawrev-21198	2153	34	evidence	evidence	NOUN
inlawrev-21198	2153	35	was	be	AUX
inlawrev-21198	2153	36	not	not	PART
inlawrev-21198	2153	37	more	more	ADJ
inlawrev-21198	2153	38	compelling.548	compelling.548	NOUN
inlawrev-21198	2153	39	for	for	ADP
inlawrev-21198	2153	40	the	the	DET
inlawrev-21198	2153	41	tax	tax	NOUN
inlawrev-21198	2153	42	court	court	NOUN
inlawrev-21198	2153	43	,	,	PUNCT
inlawrev-21198	2153	44	there	there	PRON
inlawrev-21198	2153	45	was	be	VERB
inlawrev-21198	2153	46	simply	simply	ADV
inlawrev-21198	2153	47	no	no	DET
inlawrev-21198	2153	48	basis	basis	NOUN
inlawrev-21198	2153	49	for	for	ADP
inlawrev-21198	2153	50	reversing	reverse	VERB
inlawrev-21198	2153	51	the	the	DET
inlawrev-21198	2153	52	ib	ib	NOUN
inlawrev-21198	2153	53	t	t	PROPN
inlawrev-21198	2153	54	r	r	NOUN
inlawrev-21198	2153	55	’s	’s	PART
inlawrev-21198	2153	56	rejection	rejection	NOUN
inlawrev-21198	2153	57	of	of	ADP
inlawrev-21198	2153	58	2007	2007	NUM
inlawrev-21198	2153	59	purchase	purchase	NOUN
inlawrev-21198	2153	60	price	price	NOUN
inlawrev-21198	2153	61	.	.	PUNCT
inlawrev-21198	2154	1	549	549	NUM
inlawrev-21198	2154	2	finally	finally	ADV
inlawrev-21198	2154	3	,	,	PUNCT
inlawrev-21198	2154	4	the	the	DET
inlawrev-21198	2154	5	assessor	assessor	NOUN
inlawrev-21198	2154	6	claimed	claim	VERB
inlawrev-21198	2154	7	the	the	DET
inlawrev-21198	2154	8	ibtr	ibtr	VERB
inlawrev-21198	2154	9	“	"	PUNCT
inlawrev-21198	2154	10	erred	err	VERB
inlawrev-21198	2154	11	in	in	ADP
inlawrev-21198	2154	12	valuing	value	VERB
inlawrev-21198	2154	13	the	the	DET
inlawrev-21198	2154	14	subject	subject	ADJ
inlawrev-21198	2154	15	property	property	NOUN
inlawrev-21198	2154	16	538	538	NUM
inlawrev-21198	2154	17	.	.	PUNCT
inlawrev-21198	2155	1	i	i	PRON
inlawrev-21198	2155	2	d.	d.	PROPN
inlawrev-21198	2155	3	at	at	ADP
inlawrev-21198	2155	4	878	878	NUM
inlawrev-21198	2155	5	.	.	PUNCT
inlawrev-21198	2156	1	539	539	NUM
inlawrev-21198	2156	2	.	.	PUNCT
inlawrev-21198	2157	1	i	i	PRON
inlawrev-21198	2157	2	d.	d.	PROPN
inlawrev-21198	2157	3	540	540	NUM
inlawrev-21198	2157	4	.	.	PUNCT
inlawrev-21198	2158	1	i	i	PRON
inlawrev-21198	2158	2	d.	d.	PROPN
inlawrev-21198	2158	3	541	541	NUM
inlawrev-21198	2158	4	.	.	PUNCT
inlawrev-21198	2159	1	i	i	PRON
inlawrev-21198	2159	2	d.	d.	PROPN
inlawrev-21198	2159	3	542	542	NUM
inlawrev-21198	2159	4	.	.	PUNCT
inlawrev-21198	2160	1	i	i	PRON
inlawrev-21198	2160	2	d.	d.	PROPN
inlawrev-21198	2160	3	at	at	ADP
inlawrev-21198	2160	4	879	879	NUM
inlawrev-21198	2160	5	.	.	PUNCT
inlawrev-21198	2161	1	543	543	NUM
inlawrev-21198	2161	2	.	.	PUNCT
inlawrev-21198	2162	1	i	i	PRON
inlawrev-21198	2162	2	d.	d.	PROPN
inlawrev-21198	2162	3	544	544	NUM
inlawrev-21198	2162	4	.	.	PUNCT
inlawrev-21198	2163	1	i	i	PRON
inlawrev-21198	2163	2	d.	d.	PROPN
inlawrev-21198	2163	3	545	545	NUM
inlawrev-21198	2163	4	.	.	PUNCT
inlawrev-21198	2164	1	i	i	PRON
inlawrev-21198	2164	2	d.	d.	PROPN
inlawrev-21198	2164	3	546	546	NUM
inlawrev-21198	2164	4	.	.	PUNCT
inlawrev-21198	2165	1	i	i	PRON
inlawrev-21198	2165	2	d.	d.	PROPN
inlawrev-21198	2165	3	at	at	ADP
inlawrev-21198	2165	4	880	880	NUM
inlawrev-21198	2165	5	.	.	PUNCT
inlawrev-21198	2165	6	547	547	NUM
inlawrev-21198	2165	7	.	.	PUNCT
inlawrev-21198	2166	1	i	i	PRON
inlawrev-21198	2166	2	d.	d.	PROPN
inlawrev-21198	2166	3	548	548	NUM
inlawrev-21198	2166	4	.	.	PUNCT
inlawrev-21198	2167	1	i	i	PRON
inlawrev-21198	2167	2	d.	d.	PROPN
inlawrev-21198	2167	3	549	549	NUM
inlawrev-21198	2167	4	.	.	PUNCT
inlawrev-21198	2168	1	i	i	PRON
inlawrev-21198	2168	2	d.	d.	PROPN
inlawrev-21198	2168	3	at	at	ADP
inlawrev-21198	2168	4	880	880	NUM
inlawrev-21198	2168	5	-	-	SYM
inlawrev-21198	2168	6	81	81	NUM
inlawrev-21198	2168	7	.	.	PUNCT
inlawrev-21198	2168	8	2016	2016	NUM
inlawrev-21198	2168	9	]	]	PUNCT
inlawrev-21198	2168	10	taxation	taxation	NOUN
inlawrev-21198	2168	11	1283	1283	NUM
inlawrev-21198	2168	12	consistent	consistent	ADJ
inlawrev-21198	2168	13	with	with	ADP
inlawrev-21198	2168	14	its	its	PRON
inlawrev-21198	2168	15	2005	2005	NUM
inlawrev-21198	2168	16	settlement	settlement	NOUN
inlawrev-21198	2168	17	value	value	NOUN
inlawrev-21198	2168	18	of	of	ADP
inlawrev-21198	2168	19	$	$	SYM
inlawrev-21198	2168	20	10,504,100	10,504,100	NUM
inlawrev-21198	2168	21	.	.	PUNCT
inlawrev-21198	2168	22	”	"	PUNCT
inlawrev-21198	2169	1	w	w	NOUN
inlawrev-21198	2169	2	hile	hile	VERB
inlawrev-21198	2169	3	this	this	DET
inlawrev-21198	2169	4	appeal550	appeal550	PROPN
inlawrev-21198	2169	5	was	be	AUX
inlawrev-21198	2169	6	pending	pende	VERB
inlawrev-21198	2169	7	,	,	PUNCT
inlawrev-21198	2169	8	the	the	DET
inlawrev-21198	2169	9	ga	ga	PROPN
inlawrev-21198	2169	10	again	again	ADV
inlawrev-21198	2169	11	amended	amend	VERB
inlawrev-21198	2169	12	the	the	DET
inlawrev-21198	2169	13	burden	burden	NOUN
inlawrev-21198	2169	14	-	-	PUNCT
inlawrev-21198	2169	15	shifting	shift	VERB
inlawrev-21198	2169	16	statute	statute	NOUN
inlawrev-21198	2169	17	.	.	PUNCT
inlawrev-21198	2170	1	under	under	ADP
inlawrev-21198	2170	2	the551	the551	PROPN
inlawrev-21198	2170	3	plain	plain	ADJ
inlawrev-21198	2170	4	language	language	NOUN
inlawrev-21198	2170	5	of	of	ADP
inlawrev-21198	2170	6	the	the	DET
inlawrev-21198	2170	7	amendment	amendment	NOUN
inlawrev-21198	2170	8	,	,	PUNCT
inlawrev-21198	2170	9	“	"	PUNCT
inlawrev-21198	2170	10	gateway	gateway	NOUN
inlawrev-21198	2170	11	was	be	AUX
inlawrev-21198	2170	12	not	not	PART
inlawrev-21198	2170	13	required	require	VERB
inlawrev-21198	2170	14	to	to	PART
inlawrev-21198	2170	15	submit	submit	VERB
inlawrev-21198	2170	16	independent	independent	ADJ
inlawrev-21198	2170	17	valuation	valuation	NOUN
inlawrev-21198	2170	18	evidence	evidence	NOUN
inlawrev-21198	2170	19	.	.	PUNCT
inlawrev-21198	2170	20	”	"	PUNCT
inlawrev-21198	2171	1	furthermore	furthermore	ADV
inlawrev-21198	2171	2	,	,	PUNCT
inlawrev-21198	2171	3	the	the	DET
inlawrev-21198	2171	4	statute	statute	NOUN
inlawrev-21198	2171	5	now	now	ADV
inlawrev-21198	2171	6	required	require	VERB
inlawrev-21198	2171	7	the552	the552	NOUN
inlawrev-21198	2171	8	reinstatement	reinstatement	NOUN
inlawrev-21198	2171	9	of	of	ADP
inlawrev-21198	2171	10	a	a	DET
inlawrev-21198	2171	11	settlement	settlement	NOUN
inlawrev-21198	2171	12	value	value	NOUN
inlawrev-21198	2171	13	when	when	SCONJ
inlawrev-21198	2171	14	—	—	PUNCT
inlawrev-21198	2171	15	which	which	PRON
inlawrev-21198	2171	16	is	be	AUX
inlawrev-21198	2171	17	the	the	DET
inlawrev-21198	2171	18	case	case	NOUN
inlawrev-21198	2171	19	here	here	ADV
inlawrev-21198	2171	20	—	—	PUNCT
inlawrev-21198	2171	21	”	"	PUNCT
inlawrev-21198	2171	22	an	an	DET
inlawrev-21198	2171	23	assessing	assess	VERB
inlawrev-21198	2171	24	official	official	NOUN
inlawrev-21198	2171	25	failed	fail	VERB
inlawrev-21198	2171	26	to	to	PART
inlawrev-21198	2171	27	satisfy	satisfy	VERB
inlawrev-21198	2171	28	its	its	PRON
inlawrev-21198	2171	29	burden	burden	NOUN
inlawrev-21198	2171	30	of	of	ADP
inlawrev-21198	2171	31	proof	proof	NOUN
inlawrev-21198	2171	32	and	and	CCONJ
inlawrev-21198	2171	33	the	the	DET
inlawrev-21198	2171	34	taxpayer	taxpayer	NOUN
inlawrev-21198	2171	35	did	do	AUX
inlawrev-21198	2171	36	not	not	PART
inlawrev-21198	2171	37	offer	offer	VERB
inlawrev-21198	2171	38	its	its	PRON
inlawrev-21198	2171	39	own	own	ADJ
inlawrev-21198	2171	40	valuation	valuation	NOUN
inlawrev-21198	2171	41	evidence	evidence	NOUN
inlawrev-21198	2171	42	.	.	PUNCT
inlawrev-21198	2171	43	”	"	PUNCT
inlawrev-21198	2172	1	therefore	therefore	ADV
inlawrev-21198	2172	2	,	,	PUNCT
inlawrev-21198	2172	3	the	the	DET
inlawrev-21198	2172	4	ibtr	ibtr	NOUN
inlawrev-21198	2172	5	did	do	AUX
inlawrev-21198	2172	6	not	not	PART
inlawrev-21198	2172	7	commit	commit	VERB
inlawrev-21198	2172	8	a	a	DET
inlawrev-21198	2172	9	reversible	reversible	ADJ
inlawrev-21198	2172	10	error	error	NOUN
inlawrev-21198	2172	11	by553	by553	NOUN
inlawrev-21198	2172	12	reinstating	reinstate	VERB
inlawrev-21198	2172	13	the	the	DET
inlawrev-21198	2172	14	property	property	NOUN
inlawrev-21198	2172	15	’s	’s	PART
inlawrev-21198	2172	16	settlement	settlement	NOUN
inlawrev-21198	2172	17	value.554	value.554	NUM
inlawrev-21198	2172	18	29	29	NUM
inlawrev-21198	2172	19	.	.	PUNCT
inlawrev-21198	2173	1	m	m	PROPN
inlawrev-21198	2173	2	arion	arion	PROPN
inlawrev-21198	2173	3	county	county	NOUN
inlawrev-21198	2173	4	assessor	assessor	NOUN
inlawrev-21198	2173	5	v.	v.	ADP
inlawrev-21198	2173	6	w	w	PROPN
inlawrev-21198	2173	7	ashington	ashington	PROPN
inlawrev-21198	2173	8	square	square	PROPN
inlawrev-21198	2173	9	m	m	VERB
inlawrev-21198	2173	10	all	all	PRON
inlawrev-21198	2173	11	,	,	PUNCT
inlawrev-21198	2173	12	llc	llc	PROPN
inlawrev-21198	2173	13	.	.	PUNCT
inlawrev-21198	2174	1	—	—	PUNCT
inlawrev-21198	2174	2	the555	the555	PROPN
inlawrev-21198	2174	3	w	w	PROPN
inlawrev-21198	2174	4	ashington	ashington	PROPN
inlawrev-21198	2174	5	square	square	PROPN
inlawrev-21198	2174	6	m	m	VERB
inlawrev-21198	2174	7	all	all	PRON
inlawrev-21198	2174	8	,	,	PUNCT
inlawrev-21198	2174	9	llc	llc	PROPN
inlawrev-21198	2174	10	(	(	PUNCT
inlawrev-21198	2174	11	“	"	PUNCT
inlawrev-21198	2174	12	m	m	VERB
inlawrev-21198	2174	13	all	all	PRON
inlawrev-21198	2174	14	”	"	PUNCT
inlawrev-21198	2174	15	)	)	PUNCT
inlawrev-21198	2174	16	is	be	AUX
inlawrev-21198	2174	17	located	locate	VERB
inlawrev-21198	2174	18	in	in	ADP
inlawrev-21198	2174	19	indianapolis	indianapolis	PROPN
inlawrev-21198	2174	20	.	.	PUNCT
inlawrev-21198	2175	1	the	the	DET
inlawrev-21198	2175	2	m	m	PROPN
inlawrev-21198	2175	3	all’s556	all’s556	ADJ
inlawrev-21198	2175	4	listed	list	VERB
inlawrev-21198	2175	5	owners	owner	NOUN
inlawrev-21198	2175	6	are	be	AUX
inlawrev-21198	2175	7	w	w	PROPN
inlawrev-21198	2175	8	ashington	ashington	PROPN
inlawrev-21198	2175	9	square	square	PROPN
inlawrev-21198	2175	10	m	m	VERB
inlawrev-21198	2175	11	all	all	PRON
inlawrev-21198	2175	12	,	,	PUNCT
inlawrev-21198	2175	13	llc	llc	PROPN
inlawrev-21198	2175	14	,	,	PUNCT
inlawrev-21198	2175	15	debartolo	debartolo	PROPN
inlawrev-21198	2175	16	realty	realty	PROPN
inlawrev-21198	2175	17	partnership	partnership	PROPN
inlawrev-21198	2175	18	,	,	PUNCT
inlawrev-21198	2175	19	lp	lp	NOUN
inlawrev-21198	2175	20	,	,	PUNCT
inlawrev-21198	2175	21	and	and	CCONJ
inlawrev-21198	2175	22	simon	simon	PROPN
inlawrev-21198	2175	23	capital	capital	PROPN
inlawrev-21198	2175	24	,	,	PUNCT
inlawrev-21198	2175	25	lp	lp	PROPN
inlawrev-21198	2175	26	,	,	PUNCT
inlawrev-21198	2175	27	which	which	PRON
inlawrev-21198	2175	28	are	be	AUX
inlawrev-21198	2175	29	all	all	PRON
inlawrev-21198	2175	30	part	part	NOUN
inlawrev-21198	2175	31	of	of	ADP
inlawrev-21198	2175	32	the	the	DET
inlawrev-21198	2175	33	simon	simon	PROPN
inlawrev-21198	2175	34	property	property	PROPN
inlawrev-21198	2175	35	group	group	NOUN
inlawrev-21198	2175	36	(	(	PUNCT
inlawrev-21198	2175	37	“	"	PUNCT
inlawrev-21198	2175	38	simon	simon	PROPN
inlawrev-21198	2175	39	”	"	PUNCT
inlawrev-21198	2175	40	)	)	PUNCT
inlawrev-21198	2175	41	.	.	PUNCT
inlawrev-21198	2176	1	the	the	DET
inlawrev-21198	2176	2	assessor	assessor	NOUN
inlawrev-21198	2176	3	valued	value	VERB
inlawrev-21198	2176	4	the	the	DET
inlawrev-21198	2176	5	m	m	NOUN
inlawrev-21198	2176	6	all	all	PRON
inlawrev-21198	2176	7	at	at	ADP
inlawrev-21198	2176	8	“	"	PUNCT
inlawrev-21198	2176	9	$	$	SYM
inlawrev-21198	2176	10	32,865,400	32,865,400	NUM
inlawrev-21198	2176	11	for	for	ADP
inlawrev-21198	2176	12	2006,557	2006,557	NUM
inlawrev-21198	2176	13	$	$	SYM
inlawrev-21198	2176	14	28,034,200	28,034,200	NUM
inlawrev-21198	2176	15	for	for	ADP
inlawrev-21198	2176	16	2007	2007	NUM
inlawrev-21198	2176	17	,	,	PUNCT
inlawrev-21198	2176	18	$	$	SYM
inlawrev-21198	2176	19	28,051,300	28,051,300	NUM
inlawrev-21198	2176	20	for	for	ADP
inlawrev-21198	2176	21	2008	2008	NUM
inlawrev-21198	2176	22	,	,	PUNCT
inlawrev-21198	2176	23	$	$	SYM
inlawrev-21198	2176	24	28,054,000	28,054,000	NUM
inlawrev-21198	2176	25	for	for	ADP
inlawrev-21198	2176	26	2009	2009	NUM
inlawrev-21198	2176	27	,	,	PUNCT
inlawrev-21198	2176	28	and	and	CCONJ
inlawrev-21198	2176	29	$	$	SYM
inlawrev-21198	2176	30	26,832,600	26,832,600	NUM
inlawrev-21198	2176	31	for	for	ADP
inlawrev-21198	2176	32	2010	2010	NUM
inlawrev-21198	2176	33	.	.	PUNCT
inlawrev-21198	2176	34	”	"	PUNCT
inlawrev-21198	2177	1	simon	simon	PROPN
inlawrev-21198	2177	2	filed	file	VERB
inlawrev-21198	2177	3	appeals	appeal	NOUN
inlawrev-21198	2177	4	with	with	ADP
inlawrev-21198	2177	5	the	the	DET
inlawrev-21198	2177	6	ptaboa	ptaboa	NOUN
inlawrev-21198	2177	7	,	,	PUNCT
inlawrev-21198	2177	8	contesting	contest	VERB
inlawrev-21198	2177	9	the558	the558	VERB
inlawrev-21198	2177	10	high	high	ADJ
inlawrev-21198	2177	11	valuations	valuation	NOUN
inlawrev-21198	2177	12	.	.	PUNCT
inlawrev-21198	2178	1	w	w	NOUN
inlawrev-21198	2178	2	hile	hile	VERB
inlawrev-21198	2178	3	the	the	DET
inlawrev-21198	2178	4	ptaboa	ptaboa	NOUN
inlawrev-21198	2178	5	decreased	decrease	VERB
inlawrev-21198	2178	6	the	the	DET
inlawrev-21198	2178	7	m	m	NOUN
inlawrev-21198	2178	8	all	all	PRON
inlawrev-21198	2178	9	’s	’s	ADJ
inlawrev-21198	2178	10	2006	2006	NUM
inlawrev-21198	2178	11	assessment	assessment	NOUN
inlawrev-21198	2178	12	to559	to559	PROPN
inlawrev-21198	2178	13	$	$	SYM
inlawrev-21198	2178	14	29,528,800	29,528,800	NUM
inlawrev-21198	2178	15	,	,	PUNCT
inlawrev-21198	2178	16	the	the	DET
inlawrev-21198	2178	17	ptaboa	ptaboa	NOUN
inlawrev-21198	2178	18	took	take	VERB
inlawrev-21198	2178	19	no	no	DET
inlawrev-21198	2178	20	action	action	NOUN
inlawrev-21198	2178	21	on	on	ADP
inlawrev-21198	2178	22	the	the	DET
inlawrev-21198	2178	23	2007	2007	NUM
inlawrev-21198	2178	24	through	through	ADP
inlawrev-21198	2178	25	2010	2010	NUM
inlawrev-21198	2178	26	appeals.560	appeals.560	ADV
inlawrev-21198	2178	27	simon	simon	PROPN
inlawrev-21198	2178	28	subsequently	subsequently	ADV
inlawrev-21198	2178	29	challenged	challenge	VERB
inlawrev-21198	2178	30	each	each	PRON
inlawrev-21198	2178	31	of	of	ADP
inlawrev-21198	2178	32	these	these	DET
inlawrev-21198	2178	33	assessments	assessment	NOUN
inlawrev-21198	2178	34	for	for	ADP
inlawrev-21198	2178	35	with	with	ADP
inlawrev-21198	2178	36	the	the	DET
inlawrev-21198	2178	37	ibtr.561	ibtr.561	NOUN
inlawrev-21198	2178	38	during	during	ADP
inlawrev-21198	2178	39	the	the	DET
inlawrev-21198	2178	40	tax	tax	NOUN
inlawrev-21198	2178	41	valuation	valuation	NOUN
inlawrev-21198	2178	42	dispute	dispute	NOUN
inlawrev-21198	2178	43	before	before	ADP
inlawrev-21198	2178	44	the	the	DET
inlawrev-21198	2178	45	ib	ib	NOUN
inlawrev-21198	2178	46	t	t	PROPN
inlawrev-21198	2178	47	r	r	PROPN
inlawrev-21198	2178	48	,	,	PUNCT
inlawrev-21198	2178	49	the	the	DET
inlawrev-21198	2178	50	assessor	assessor	NOUN
inlawrev-21198	2178	51	used	use	VERB
inlawrev-21198	2178	52	an	an	DET
inlawrev-21198	2178	53	appraiser	appraiser	NOUN
inlawrev-21198	2178	54	(	(	PUNCT
inlawrev-21198	2178	55	“	"	PUNCT
inlawrev-21198	2178	56	stump	stump	NOUN
inlawrev-21198	2178	57	”	"	PUNCT
inlawrev-21198	2178	58	)	)	PUNCT
inlawrev-21198	2178	59	and	and	CCONJ
inlawrev-21198	2178	60	simon	simon	PROPN
inlawrev-21198	2178	61	used	use	VERB
inlawrev-21198	2178	62	an	an	DET
inlawrev-21198	2178	63	appraiser	appraiser	NOUN
inlawrev-21198	2178	64	(	(	PUNCT
inlawrev-21198	2178	65	“	"	PUNCT
inlawrev-21198	2178	66	korpaczi	korpaczi	PROPN
inlawrev-21198	2178	67	”	"	PUNCT
inlawrev-21198	2178	68	)	)	PUNCT
inlawrev-21198	2178	69	.	.	PUNCT
inlawrev-21198	2179	1	given	give	VERB
inlawrev-21198	2179	2	all	all	DET
inlawrev-21198	2179	3	of562	of562	ADJ
inlawrev-21198	2179	4	the	the	DET
inlawrev-21198	2179	5	oral	oral	ADJ
inlawrev-21198	2179	6	and	and	CCONJ
inlawrev-21198	2179	7	written	write	VERB
inlawrev-21198	2179	8	comments	comment	NOUN
inlawrev-21198	2179	9	by	by	ADP
inlawrev-21198	2179	10	the	the	DET
inlawrev-21198	2179	11	two	two	NUM
inlawrev-21198	2179	12	appraisers	appraiser	NOUN
inlawrev-21198	2179	13	,	,	PUNCT
inlawrev-21198	2179	14	the	the	DET
inlawrev-21198	2179	15	ibtr	ibtr	NOUN
inlawrev-21198	2179	16	found	find	VERB
inlawrev-21198	2179	17	it	it	PRON
inlawrev-21198	2179	18	needed	need	VERB
inlawrev-21198	2179	19	weigh	weigh	VERB
inlawrev-21198	2179	20	the	the	DET
inlawrev-21198	2179	21	two	two	NUM
inlawrev-21198	2179	22	appraisals	appraisal	NOUN
inlawrev-21198	2179	23	and	and	CCONJ
inlawrev-21198	2179	24	to	to	PART
inlawrev-21198	2179	25	determine	determine	VERB
inlawrev-21198	2179	26	which	which	PRON
inlawrev-21198	2179	27	was	be	AUX
inlawrev-21198	2179	28	more	more	ADV
inlawrev-21198	2179	29	persuasive	persuasive	ADJ
inlawrev-21198	2179	30	.	.	PUNCT
inlawrev-21198	2180	1	then,563	then,563	NOUN
inlawrev-21198	2180	2	by	by	ADP
inlawrev-21198	2180	3	doing	do	VERB
inlawrev-21198	2180	4	such	such	ADJ
inlawrev-21198	2180	5	weighing	weighing	NOUN
inlawrev-21198	2180	6	,	,	PUNCT
inlawrev-21198	2180	7	the	the	DET
inlawrev-21198	2180	8	ibtr	ibtr	VERB
inlawrev-21198	2180	9	determined	determined	ADJ
inlawrev-21198	2180	10	korpacz	korpacz	NOUN
inlawrev-21198	2180	11	’s	’s	PART
inlawrev-21198	2180	12	appraisal	appraisal	NOUN
inlawrev-21198	2180	13	was	be	AUX
inlawrev-21198	2180	14	more	more	ADV
inlawrev-21198	2180	15	persuasive	persuasive	ADJ
inlawrev-21198	2180	16	.	.	PUNCT
inlawrev-21198	2181	1	after	after	ADP
inlawrev-21198	2181	2	such	such	ADJ
inlawrev-21198	2181	3	weighing	weighing	NOUN
inlawrev-21198	2181	4	,	,	PUNCT
inlawrev-21198	2181	5	the	the	DET
inlawrev-21198	2181	6	ibtr	ibtr	VERB
inlawrev-21198	2181	7	stated	state	VERB
inlawrev-21198	2181	8	korpacz	korpacz	NOUN
inlawrev-21198	2181	9	’s	’s	PART
inlawrev-21198	2181	10	analysis	analysis	NOUN
inlawrev-21198	2181	11	was564	was564	PROPN
inlawrev-21198	2181	12	550	550	NUM
inlawrev-21198	2181	13	.	.	PUNCT
inlawrev-21198	2182	1	i	i	PRON
inlawrev-21198	2182	2	d.	d.	PROPN
inlawrev-21198	2182	3	at	at	ADP
inlawrev-21198	2182	4	881	881	NUM
inlawrev-21198	2182	5	.	.	PUNCT
inlawrev-21198	2183	1	551	551	NUM
inlawrev-21198	2183	2	.	.	PUNCT
inlawrev-21198	2184	1	i	i	PRON
inlawrev-21198	2184	2	d.	d.	PROPN
inlawrev-21198	2184	3	the	the	DET
inlawrev-21198	2184	4	statute	statute	PROPN
inlawrev-21198	2184	5	was	be	AUX
inlawrev-21198	2184	6	amended	amend	VERB
inlawrev-21198	2184	7	to	to	ADP
inlawrev-21198	2184	8	state	state	NOUN
inlawrev-21198	2184	9	if	if	SCONJ
inlawrev-21198	2184	10	a	a	DET
inlawrev-21198	2184	11	county	county	NOUN
inlawrev-21198	2184	12	assessor	assessor	NOUN
inlawrev-21198	2184	13	or	or	CCONJ
inlawrev-21198	2184	14	township	township	NOUN
inlawrev-21198	2184	15	assessor	assessor	NOUN
inlawrev-21198	2184	16	fails	fail	VERB
inlawrev-21198	2184	17	to	to	PART
inlawrev-21198	2184	18	meet	meet	VERB
inlawrev-21198	2184	19	the	the	DET
inlawrev-21198	2184	20	burden	burden	NOUN
inlawrev-21198	2184	21	of	of	ADP
inlawrev-21198	2184	22	proof	proof	NOUN
inlawrev-21198	2184	23	under	under	ADP
inlawrev-21198	2184	24	this	this	DET
inlawrev-21198	2184	25	section	section	NOUN
inlawrev-21198	2184	26	,	,	PUNCT
inlawrev-21198	2184	27	the	the	DET
inlawrev-21198	2184	28	taxpayer	taxpayer	NOUN
inlawrev-21198	2184	29	may	may	AUX
inlawrev-21198	2184	30	introduce	introduce	VERB
inlawrev-21198	2184	31	evidence	evidence	NOUN
inlawrev-21198	2184	32	to	to	PART
inlawrev-21198	2184	33	prove	prove	VERB
inlawrev-21198	2184	34	the	the	DET
inlawrev-21198	2184	35	correct	correct	ADJ
inlawrev-21198	2184	36	assessment	assessment	NOUN
inlawrev-21198	2184	37	.	.	PUNCT
inlawrev-21198	2185	1	if	if	SCONJ
inlawrev-21198	2185	2	neither	neither	CCONJ
inlawrev-21198	2185	3	the	the	DET
inlawrev-21198	2185	4	assessing	assess	VERB
inlawrev-21198	2185	5	official	official	NOUN
inlawrev-21198	2185	6	nor	nor	CCONJ
inlawrev-21198	2185	7	the	the	DET
inlawrev-21198	2185	8	taxpayer	taxpayer	NOUN
inlawrev-21198	2185	9	meets	meet	VERB
inlawrev-21198	2185	10	the	the	DET
inlawrev-21198	2185	11	burden	burden	NOUN
inlawrev-21198	2185	12	of	of	ADP
inlawrev-21198	2185	13	proof	proof	NOUN
inlawrev-21198	2185	14	under	under	ADP
inlawrev-21198	2185	15	this	this	DET
inlawrev-21198	2185	16	section	section	NOUN
inlawrev-21198	2185	17	,	,	PUNCT
inlawrev-21198	2185	18	the	the	DET
inlawrev-21198	2185	19	assessment	assessment	NOUN
inlawrev-21198	2185	20	reverts	revert	VERB
inlawrev-21198	2185	21	to	to	ADP
inlawrev-21198	2185	22	the	the	DET
inlawrev-21198	2185	23	assessment	assessment	NOUN
inlawrev-21198	2185	24	for	for	ADP
inlawrev-21198	2185	25	the	the	DET
inlawrev-21198	2185	26	prior	prior	ADJ
inlawrev-21198	2185	27	year	year	NOUN
inlawrev-21198	2185	28	,	,	PUNCT
inlawrev-21198	2185	29	which	which	PRON
inlawrev-21198	2185	30	is	be	AUX
inlawrev-21198	2185	31	the	the	DET
inlawrev-21198	2185	32	original	original	ADJ
inlawrev-21198	2185	33	assessment	assessment	NOUN
inlawrev-21198	2185	34	for	for	ADP
inlawrev-21198	2185	35	that	that	DET
inlawrev-21198	2185	36	prior	prior	ADJ
inlawrev-21198	2185	37	year	year	NOUN
inlawrev-21198	2185	38	or	or	CCONJ
inlawrev-21198	2185	39	,	,	PUNCT
inlawrev-21198	2185	40	if	if	SCONJ
inlawrev-21198	2185	41	applicable	applicable	ADJ
inlawrev-21198	2185	42	,	,	PUNCT
inlawrev-21198	2185	43	the	the	DET
inlawrev-21198	2185	44	assessment	assessment	NOUN
inlawrev-21198	2185	45	for	for	ADP
inlawrev-21198	2185	46	that	that	DET
inlawrev-21198	2185	47	prior	prior	ADJ
inlawrev-21198	2185	48	year	year	NOUN
inlawrev-21198	2185	49	.	.	PUNCT
inlawrev-21198	2185	50	.	.	PUNCT
inlawrev-21198	2185	51	.	.	PUNCT
inlawrev-21198	2185	52	.	.	PUNCT
inlawrev-21198	2186	1	ind	ind	PROPN
inlawrev-21198	2186	2	.	.	PUNCT
inlawrev-21198	2187	1	code	code	PROPN
inlawrev-21198	2187	2	§	§	PROPN
inlawrev-21198	2187	3	6	6	NUM
inlawrev-21198	2187	4	-	-	SYM
inlawrev-21198	2187	5	1.1	1.1	NUM
inlawrev-21198	2187	6	-	-	PUNCT
inlawrev-21198	2187	7	15	15	NUM
inlawrev-21198	2187	8	-	-	PUNCT
inlawrev-21198	2187	9	17.2(b	17.2(b	NUM
inlawrev-21198	2187	10	)	)	PUNCT
inlawrev-21198	2187	11	(	(	PUNCT
inlawrev-21198	2187	12	2015	2015	NUM
inlawrev-21198	2187	13	)	)	PUNCT
inlawrev-21198	2187	14	.	.	PUNCT
inlawrev-21198	2188	1	552	552	NUM
inlawrev-21198	2188	2	.	.	PUNCT
inlawrev-21198	2189	1	i	i	PRON
inlawrev-21198	2189	2	d.	d.	PROPN
inlawrev-21198	2189	3	553	553	NUM
inlawrev-21198	2189	4	.	.	PUNCT
inlawrev-21198	2190	1	i	i	PRON
inlawrev-21198	2190	2	d.	d.	PROPN
inlawrev-21198	2190	3	554	554	NUM
inlawrev-21198	2190	4	.	.	PUNCT
inlawrev-21198	2191	1	i	i	PRON
inlawrev-21198	2191	2	d.	d.	PROPN
inlawrev-21198	2191	3	555	555	NUM
inlawrev-21198	2191	4	.	.	PUNCT
inlawrev-21198	2191	5	46	46	NUM
inlawrev-21198	2191	6	n.e.3d	n.e.3d	NUM
inlawrev-21198	2191	7	1	1	NUM
inlawrev-21198	2191	8	(	(	PUNCT
inlawrev-21198	2191	9	ind	ind	NOUN
inlawrev-21198	2191	10	.	.	PUNCT
inlawrev-21198	2192	1	t.c	t.c	PROPN
inlawrev-21198	2192	2	.	.	PROPN
inlawrev-21198	2192	3	2015	2015	NUM
inlawrev-21198	2192	4	)	)	PUNCT
inlawrev-21198	2192	5	.	.	PUNCT
inlawrev-21198	2193	1	556	556	X
inlawrev-21198	2193	2	.	.	PUNCT
inlawrev-21198	2194	1	i	i	PRON
inlawrev-21198	2194	2	d.	d.	PROPN
inlawrev-21198	2194	3	at	at	ADP
inlawrev-21198	2194	4	2	2	NUM
inlawrev-21198	2194	5	-	-	SYM
inlawrev-21198	2194	6	3	3	NUM
inlawrev-21198	2194	7	.	.	NUM
inlawrev-21198	2194	8	557	557	NUM
inlawrev-21198	2194	9	.	.	PUNCT
inlawrev-21198	2195	1	i	i	PRON
inlawrev-21198	2195	2	d.	d.	PROPN
inlawrev-21198	2195	3	at	at	ADP
inlawrev-21198	2195	4	3	3	NUM
inlawrev-21198	2195	5	.	.	NUM
inlawrev-21198	2195	6	558	558	NUM
inlawrev-21198	2195	7	.	.	PUNCT
inlawrev-21198	2196	1	i	i	PRON
inlawrev-21198	2196	2	d.	d.	PROPN
inlawrev-21198	2196	3	559	559	NUM
inlawrev-21198	2196	4	.	.	PUNCT
inlawrev-21198	2197	1	i	i	PRON
inlawrev-21198	2197	2	d.	d.	PROPN
inlawrev-21198	2197	3	560	560	NUM
inlawrev-21198	2197	4	.	.	PUNCT
inlawrev-21198	2198	1	i	i	PRON
inlawrev-21198	2198	2	d.	d.	PROPN
inlawrev-21198	2198	3	561	561	NUM
inlawrev-21198	2198	4	.	.	PUNCT
inlawrev-21198	2199	1	i	i	PRON
inlawrev-21198	2199	2	d.	d.	PROPN
inlawrev-21198	2199	3	562	562	NUM
inlawrev-21198	2199	4	.	.	PUNCT
inlawrev-21198	2200	1	i	i	PRON
inlawrev-21198	2200	2	d.	d.	PROPN
inlawrev-21198	2200	3	at	at	ADP
inlawrev-21198	2200	4	3	3	NUM
inlawrev-21198	2200	5	,	,	PUNCT
inlawrev-21198	2200	6	5	5	NUM
inlawrev-21198	2200	7	.	.	NOUN
inlawrev-21198	2200	8	563	563	NUM
inlawrev-21198	2200	9	.	.	PUNCT
inlawrev-21198	2201	1	i	i	PRON
inlawrev-21198	2201	2	d.	d.	PROPN
inlawrev-21198	2201	3	at	at	ADP
inlawrev-21198	2201	4	8	8	NUM
inlawrev-21198	2201	5	.	.	PUNCT
inlawrev-21198	2201	6	564	564	NUM
inlawrev-21198	2201	7	.	.	PUNCT
inlawrev-21198	2202	1	i	i	PRON
inlawrev-21198	2202	2	d.	d.	PROPN
inlawrev-21198	2202	3	1284	1284	NUM
inlawrev-21198	2202	4	indiana	indiana	PROPN
inlawrev-21198	2202	5	law	law	PROPN
inlawrev-21198	2202	6	review	review	NOUN
inlawrev-21198	2203	1	[	[	X
inlawrev-21198	2203	2	vol	vol	NOUN
inlawrev-21198	2203	3	.	.	PUNCT
inlawrev-21198	2204	1	49:1235	49:1235	NUM
inlawrev-21198	2204	2	reasonable	reasonable	ADJ
inlawrev-21198	2204	3	for	for	ADP
inlawrev-21198	2204	4	two	two	NUM
inlawrev-21198	2204	5	reasons	reason	NOUN
inlawrev-21198	2204	6	,	,	PUNCT
inlawrev-21198	2204	7	one	one	NUM
inlawrev-21198	2204	8	of	of	ADP
inlawrev-21198	2204	9	which	which	PRON
inlawrev-21198	2204	10	was	be	AUX
inlawrev-21198	2204	11	that	that	DET
inlawrev-21198	2204	12	korpacz	korpacz	NOUN
inlawrev-21198	2204	13	’s	’s	PART
inlawrev-21198	2204	14	appraisal	appraisal	NOUN
inlawrev-21198	2204	15	“	"	PUNCT
inlawrev-21198	2204	16	was	be	AUX
inlawrev-21198	2204	17	based	base	VERB
inlawrev-21198	2204	18	on	on	ADP
inlawrev-21198	2204	19	timely	timely	ADJ
inlawrev-21198	2204	20	sales	sale	NOUN
inlawrev-21198	2204	21	of	of	ADP
inlawrev-21198	2204	22	regional	regional	ADJ
inlawrev-21198	2204	23	malls	mall	NOUN
inlawrev-21198	2204	24	deemed	deem	VERB
inlawrev-21198	2204	25	comparable	comparable	ADJ
inlawrev-21198	2204	26	to	to	ADP
inlawrev-21198	2204	27	the	the	DET
inlawrev-21198	2204	28	subject	subject	ADJ
inlawrev-21198	2204	29	property	property	NOUN
inlawrev-21198	2204	30	that	that	PRON
inlawrev-21198	2204	31	were	be	AUX
inlawrev-21198	2204	32	qualitatively	qualitatively	ADV
inlawrev-21198	2204	33	adjusted	adjust	VERB
inlawrev-21198	2204	34	to	to	PART
inlawrev-21198	2204	35	determine	determine	VERB
inlawrev-21198	2204	36	the	the	DET
inlawrev-21198	2204	37	likely	likely	ADJ
inlawrev-21198	2204	38	sale	sale	NOUN
inlawrev-21198	2204	39	price	price	NOUN
inlawrev-21198	2204	40	in	in	ADP
inlawrev-21198	2204	41	terms	term	NOUN
inlawrev-21198	2204	42	of	of	ADP
inlawrev-21198	2204	43	a	a	DET
inlawrev-21198	2204	44	price	price	NOUN
inlawrev-21198	2204	45	per	per	ADP
inlawrev-21198	2204	46	square	square	ADJ
inlawrev-21198	2204	47	foot	foot	NOUN
inlawrev-21198	2204	48	for	for	ADP
inlawrev-21198	2204	49	the	the	DET
inlawrev-21198	2204	50	[	[	X
inlawrev-21198	2204	51	m	m	NOUN
inlawrev-21198	2204	52	all	all	PRON
inlawrev-21198	2204	53	]	]	X
inlawrev-21198	2204	54	.	.	PUNCT
inlawrev-21198	2204	55	”	"	PUNCT
inlawrev-21198	2205	1	further	far	ADV
inlawrev-21198	2205	2	,	,	PUNCT
inlawrev-21198	2205	3	the	the	DET
inlawrev-21198	2205	4	ibtr	ibtr	VERB
inlawrev-21198	2205	5	was	be	AUX
inlawrev-21198	2205	6	also565	also565	VERB
inlawrev-21198	2205	7	persuaded	persuade	VERB
inlawrev-21198	2205	8	by	by	ADP
inlawrev-21198	2205	9	the	the	DET
inlawrev-21198	2205	10	fact	fact	NOUN
inlawrev-21198	2205	11	that	that	SCONJ
inlawrev-21198	2205	12	korpacz	korpacz	NOUN
inlawrev-21198	2205	13	refined	refine	VERB
inlawrev-21198	2205	14	his	his	PRON
inlawrev-21198	2205	15	sales	sale	NOUN
inlawrev-21198	2205	16	comparison	comparison	NOUN
inlawrev-21198	2205	17	values	value	NOUN
inlawrev-21198	2205	18	“	"	PUNCT
inlawrev-21198	2205	19	by	by	ADP
inlawrev-21198	2205	20	graphing	graph	VERB
inlawrev-21198	2205	21	each	each	DET
inlawrev-21198	2205	22	[	[	X
inlawrev-21198	2205	23	comparable	comparable	ADJ
inlawrev-21198	2205	24	]	]	X
inlawrev-21198	2205	25	property	property	NOUN
inlawrev-21198	2205	26	’s	’s	PART
inlawrev-21198	2205	27	sales	sale	NOUN
inlawrev-21198	2205	28	price	price	NOUN
inlawrev-21198	2205	29	with	with	ADP
inlawrev-21198	2205	30	its	its	PRON
inlawrev-21198	2205	31	net	net	ADJ
inlawrev-21198	2205	32	operating	operating	NOUN
inlawrev-21198	2205	33	income	income	NOUN
inlawrev-21198	2205	34	per	per	ADP
inlawrev-21198	2205	35	square	square	ADJ
inlawrev-21198	2205	36	foot	foot	NOUN
inlawrev-21198	2205	37	of	of	ADP
inlawrev-21198	2205	38	gross	gross	ADJ
inlawrev-21198	2205	39	leasable	leasable	ADJ
inlawrev-21198	2205	40	area	area	NOUN
inlawrev-21198	2205	41	.	.	PUNCT
inlawrev-21198	2205	42	”	"	PUNCT
inlawrev-21198	2206	1	also	also	ADV
inlawrev-21198	2206	2	,	,	PUNCT
inlawrev-21198	2206	3	the	the	DET
inlawrev-21198	2206	4	ibtr	ibtr	VERB
inlawrev-21198	2206	5	explained	explain	VERB
inlawrev-21198	2206	6	why	why	SCONJ
inlawrev-21198	2206	7	the	the	DET
inlawrev-21198	2206	8	ibtr566	ibtr566	PROPN
inlawrev-21198	2206	9	could	could	AUX
inlawrev-21198	2206	10	not	not	PART
inlawrev-21198	2206	11	give	give	VERB
inlawrev-21198	2206	12	much	much	ADJ
inlawrev-21198	2206	13	weight	weight	NOUN
inlawrev-21198	2206	14	to	to	ADP
inlawrev-21198	2206	15	stump	stump	VERB
inlawrev-21198	2206	16	’s	’s	PART
inlawrev-21198	2206	17	analysis	analysis	NOUN
inlawrev-21198	2206	18	and	and	CCONJ
inlawrev-21198	2206	19	the	the	DET
inlawrev-21198	2206	20	ibt	ibt	PROPN
inlawrev-21198	2206	21	r	r	NOUN
inlawrev-21198	2206	22	m	m	VERB
inlawrev-21198	2206	23	ade	ade	ADJ
inlawrev-21198	2206	24	other	other	ADJ
inlawrev-21198	2206	25	comparisons	comparison	NOUN
inlawrev-21198	2206	26	and	and	CCONJ
inlawrev-21198	2206	27	contrasts	contrast	VERB
inlawrev-21198	2206	28	between	between	ADP
inlawrev-21198	2206	29	the	the	DET
inlawrev-21198	2206	30	korpacz	korpacz	NOUN
inlawrev-21198	2206	31	and	and	CCONJ
inlawrev-21198	2206	32	stump	stump	NOUN
inlawrev-21198	2206	33	appraisals	appraisal	NOUN
inlawrev-21198	2206	34	.	.	PUNCT
inlawrev-21198	2207	1	based	base	VERB
inlawrev-21198	2207	2	on	on	ADP
inlawrev-21198	2207	3	the	the	DET
inlawrev-21198	2207	4	ibtr	ibtr	NOUN
inlawrev-21198	2207	5	’s	’s	PART
inlawrev-21198	2207	6	determinations	determination	NOUN
inlawrev-21198	2207	7	,	,	PUNCT
inlawrev-21198	2207	8	it	it	PRON
inlawrev-21198	2207	9	“	"	PUNCT
inlawrev-21198	2207	10	reduced	reduce	VERB
inlawrev-21198	2207	11	the	the	DET
inlawrev-21198	2207	12	m	m	NOUN
inlawrev-21198	2207	13	all	all	PRON
inlawrev-21198	2207	14	’s	’s	PART
inlawrev-21198	2207	15	assessments	assessment	NOUN
inlawrev-21198	2207	16	in	in	ADP
inlawrev-21198	2207	17	accordance	accordance	NOUN
inlawrev-21198	2207	18	with	with	ADP
inlawrev-21198	2207	19	the	the	DET
inlawrev-21198	2207	20	reconciled	reconcile	VERB
inlawrev-21198	2207	21	values	value	NOUN
inlawrev-21198	2207	22	provided	provide	VERB
inlawrev-21198	2207	23	in	in	ADP
inlawrev-21198	2207	24	the	the	DET
inlawrev-21198	2207	25	korpacz	korpacz	NOUN
inlawrev-21198	2207	26	appraisal	appraisal	NOUN
inlawrev-21198	2207	27	.	.	PUNCT
inlawrev-21198	2207	28	.	.	PUNCT
inlawrev-21198	2208	1	.	.	PUNCT
inlawrev-21198	2209	1	ordered	order	VERB
inlawrev-21198	2209	2	that	that	SCONJ
inlawrev-21198	2209	3	the	the	DET
inlawrev-21198	2209	4	m	m	PRON
inlawrev-21198	2209	5	all	all	PRON
inlawrev-21198	2209	6	be	be	AUX
inlawrev-21198	2209	7	valued	value	VERB
inlawrev-21198	2209	8	at	at	ADP
inlawrev-21198	2209	9	$	$	SYM
inlawrev-21198	2209	10	12,250,000	12,250,000	NUM
inlawrev-21198	2209	11	for	for	ADP
inlawrev-21198	2209	12	2006	2006	NUM
inlawrev-21198	2209	13	,	,	PUNCT
inlawrev-21198	2209	14	$	$	SYM
inlawrev-21198	2209	15	14,200,000	14,200,000	NUM
inlawrev-21198	2209	16	for	for	ADP
inlawrev-21198	2209	17	2007	2007	NUM
inlawrev-21198	2209	18	,	,	PUNCT
inlawrev-21198	2209	19	$	$	SYM
inlawrev-21198	2209	20	14,900,000	14,900,000	NUM
inlawrev-21198	2209	21	for	for	ADP
inlawrev-21198	2209	22	2008	2008	NUM
inlawrev-21198	2209	23	,	,	PUNCT
inlawrev-21198	2209	24	$	$	SYM
inlawrev-21198	2209	25	12,000,000	12,000,000	NUM
inlawrev-21198	2209	26	for	for	ADP
inlawrev-21198	2209	27	2009	2009	NUM
inlawrev-21198	2209	28	,	,	PUNCT
inlawrev-21198	2209	29	and	and	CCONJ
inlawrev-21198	2209	30	$	$	SYM
inlawrev-21198	2209	31	9,500,000	9,500,000	NUM
inlawrev-21198	2209	32	for	for	ADP
inlawrev-21198	2209	33	2010.”567	2010.”567	NUM
inlawrev-21198	2209	34	thereafter	thereafter	ADV
inlawrev-21198	2209	35	,	,	PUNCT
inlawrev-21198	2209	36	the	the	DET
inlawrev-21198	2209	37	assessor	assessor	NOUN
inlawrev-21198	2209	38	petitioned	petition	VERB
inlawrev-21198	2209	39	the	the	DET
inlawrev-21198	2209	40	tax	tax	NOUN
inlawrev-21198	2209	41	court	court	NOUN
inlawrev-21198	2209	42	to	to	PART
inlawrev-21198	2209	43	obtain	obtain	VERB
inlawrev-21198	2209	44	a	a	DET
inlawrev-21198	2209	45	different	different	ADJ
inlawrev-21198	2209	46	result.568	result.568	NOUN
inlawrev-21198	2209	47	the	the	DET
inlawrev-21198	2209	48	tax	tax	NOUN
inlawrev-21198	2209	49	c	c	PROPN
inlawrev-21198	2209	50	ourt	ourt	PROPN
inlawrev-21198	2209	51	carefully	carefully	ADV
inlawrev-21198	2209	52	took	take	VERB
inlawrev-21198	2209	53	note	note	NOUN
inlawrev-21198	2209	54	of	of	ADP
inlawrev-21198	2209	55	the	the	DET
inlawrev-21198	2209	56	oral	oral	ADJ
inlawrev-21198	2209	57	exchanges	exchange	NOUN
inlawrev-21198	2209	58	between	between	ADP
inlawrev-21198	2209	59	the	the	DET
inlawrev-21198	2209	60	two	two	NUM
inlawrev-21198	2209	61	appraisers	appraiser	NOUN
inlawrev-21198	2209	62	as	as	ADV
inlawrev-21198	2209	63	well	well	ADV
inlawrev-21198	2209	64	as	as	ADP
inlawrev-21198	2209	65	the	the	DET
inlawrev-21198	2209	66	comments	comment	NOUN
inlawrev-21198	2209	67	made	make	VERB
inlawrev-21198	2209	68	by	by	ADP
inlawrev-21198	2209	69	the	the	DET
inlawrev-21198	2209	70	ibtr	ibtr	NOUN
inlawrev-21198	2209	71	with	with	ADP
inlawrev-21198	2209	72	respect	respect	NOUN
inlawrev-21198	2209	73	to	to	ADP
inlawrev-21198	2209	74	what	what	PRON
inlawrev-21198	2209	75	the	the	DET
inlawrev-21198	2209	76	ibtr	ibtr	VERB
inlawrev-21198	2209	77	observed	observe	VERB
inlawrev-21198	2209	78	about	about	ADP
inlawrev-21198	2209	79	the	the	DET
inlawrev-21198	2209	80	written	write	VERB
inlawrev-21198	2209	81	appraisals	appraisal	NOUN
inlawrev-21198	2209	82	of	of	ADP
inlawrev-21198	2209	83	such	such	ADJ
inlawrev-21198	2209	84	two	two	NUM
inlawrev-21198	2209	85	appraisers	appraiser	NOUN
inlawrev-21198	2209	86	.	.	PUNCT
inlawrev-21198	2210	1	for569	for569	PROPN
inlawrev-21198	2210	2	example	example	NOUN
inlawrev-21198	2210	3	,	,	PUNCT
inlawrev-21198	2210	4	the	the	DET
inlawrev-21198	2210	5	assessor	assessor	NOUN
inlawrev-21198	2210	6	argued	argue	VERB
inlawrev-21198	2210	7	the	the	DET
inlawrev-21198	2210	8	ibtr	ibtr	NOUN
inlawrev-21198	2210	9	erred	err	VERB
inlawrev-21198	2210	10	in	in	ADP
inlawrev-21198	2210	11	adopting	adopt	VERB
inlawrev-21198	2210	12	the	the	DET
inlawrev-21198	2210	13	m	m	VERB
inlawrev-21198	2210	14	all	all	DET
inlawrev-21198	2210	15	values	value	NOUN
inlawrev-21198	2210	16	in	in	ADP
inlawrev-21198	2210	17	the	the	DET
inlawrev-21198	2210	18	korpacz	korpacz	NOUN
inlawrev-21198	2210	19	appraisal	appraisal	NOUN
inlawrev-21198	2210	20	.	.	PUNCT
inlawrev-21198	2211	1	first	first	ADV
inlawrev-21198	2211	2	,	,	PUNCT
inlawrev-21198	2211	3	the	the	DET
inlawrev-21198	2211	4	assessor	assessor	NOUN
inlawrev-21198	2211	5	claim	claim	VERB
inlawrev-21198	2211	6	ed	ed	NOUN
inlawrev-21198	2211	7	the	the	DET
inlawrev-21198	2211	8	ibtr	ibtr	VERB
inlawrev-21198	2211	9	’s	’s	PART
inlawrev-21198	2211	10	determination	determination	NOUN
inlawrev-21198	2211	11	was570	was570	PROPN
inlawrev-21198	2211	12	contrary	contrary	ADJ
inlawrev-21198	2211	13	to	to	ADP
inlawrev-21198	2211	14	law	law	NOUN
inlawrev-21198	2211	15	because	because	SCONJ
inlawrev-21198	2211	16	“	"	PUNCT
inlawrev-21198	2211	17	it	it	PRON
inlawrev-21198	2211	18	did	do	AUX
inlawrev-21198	2211	19	not	not	PART
inlawrev-21198	2211	20	value	value	VERB
inlawrev-21198	2211	21	the	the	DET
inlawrev-21198	2211	22	m	m	NOUN
inlawrev-21198	2211	23	all	all	PRON
inlawrev-21198	2211	24	in	in	ADP
inlawrev-21198	2211	25	accordance	accordance	NOUN
inlawrev-21198	2211	26	with	with	ADP
inlawrev-21198	2211	27	indiana	indiana	PROPN
inlawrev-21198	2211	28	’s	’s	PART
inlawrev-21198	2211	29	market	market	NOUN
inlawrev-21198	2211	30	value	value	NOUN
inlawrev-21198	2211	31	-	-	PUNCT
inlawrev-21198	2211	32	in	in	ADP
inlawrev-21198	2211	33	-	-	PUNCT
inlawrev-21198	2211	34	use	use	NOUN
inlawrev-21198	2211	35	.	.	PUNCT
inlawrev-21198	2211	36	”	"	PUNCT
inlawrev-21198	2212	1	in	in	ADP
inlawrev-21198	2212	2	the	the	DET
inlawrev-21198	2212	3	alternative	alternative	NOUN
inlawrev-21198	2212	4	,	,	PUNCT
inlawrev-21198	2212	5	the	the	DET
inlawrev-21198	2212	6	assessor	assessor	NOUN
inlawrev-21198	2212	7	asserted	assert	VERB
inlawrev-21198	2212	8	that	that	SCONJ
inlawrev-21198	2212	9	the	the	DET
inlawrev-21198	2212	10	ibtr’s571	ibtr’s571	PROPN
inlawrev-21198	2212	11	factual	factual	ADJ
inlawrev-21198	2212	12	findings	finding	NOUN
inlawrev-21198	2212	13	“	"	PUNCT
inlawrev-21198	2212	14	were	be	AUX
inlawrev-21198	2212	15	not	not	PART
inlawrev-21198	2212	16	supported	support	VERB
inlawrev-21198	2212	17	by	by	ADP
inlawrev-21198	2212	18	the	the	DET
inlawrev-21198	2212	19	evidence	evidence	NOUN
inlawrev-21198	2212	20	.	.	PUNCT
inlawrev-21198	2212	21	”	"	PUNCT
inlawrev-21198	2213	1	further	far	ADV
inlawrev-21198	2213	2	,	,	PUNCT
inlawrev-21198	2213	3	the	the	DET
inlawrev-21198	2213	4	assessor572	assessor572	PROPN
inlawrev-21198	2213	5	pointed	point	VERB
inlawrev-21198	2213	6	out	out	ADP
inlawrev-21198	2213	7	that	that	SCONJ
inlawrev-21198	2213	8	the	the	DET
inlawrev-21198	2213	9	ibtr	ibtr	VERB
inlawrev-21198	2213	10	stated	state	VERB
inlawrev-21198	2213	11	korpacz	korpacz	NOUN
inlawrev-21198	2213	12	manipulated	manipulate	VERB
inlawrev-21198	2213	13	the	the	DET
inlawrev-21198	2213	14	appraisal	appraisal	NOUN
inlawrev-21198	2213	15	data	datum	NOUN
inlawrev-21198	2213	16	.	.	PUNCT
inlawrev-21198	2214	1	this573	this573	NOUN
inlawrev-21198	2214	2	flaw	flaw	VERB
inlawrev-21198	2214	3	,	,	PUNCT
inlawrev-21198	2214	4	the	the	DET
inlawrev-21198	2214	5	assessor	assessor	NOUN
inlawrev-21198	2214	6	argued	argue	VERB
inlawrev-21198	2214	7	,	,	PUNCT
inlawrev-21198	2214	8	should	should	AUX
inlawrev-21198	2214	9	have	have	AUX
inlawrev-21198	2214	10	rendered	render	VERB
inlawrev-21198	2214	11	the	the	DET
inlawrev-21198	2214	12	korpacz	korpacz	NOUN
inlawrev-21198	2214	13	appraisal	appraisal	NOUN
inlawrev-21198	2214	14	unreliable	unreliable	ADJ
inlawrev-21198	2214	15	.	.	PUNCT
inlawrev-21198	2215	1	however	however	ADV
inlawrev-21198	2215	2	,	,	PUNCT
inlawrev-21198	2215	3	the	the	DET
inlawrev-21198	2215	4	tax	tax	NOUN
inlawrev-21198	2215	5	court	court	NOUN
inlawrev-21198	2215	6	observed	observe	VERB
inlawrev-21198	2215	7	when	when	SCONJ
inlawrev-21198	2215	8	there	there	PRON
inlawrev-21198	2215	9	is	be	VERB
inlawrev-21198	2215	10	an	an	DET
inlawrev-21198	2215	11	error	error	NOUN
inlawrev-21198	2215	12	in	in	ADP
inlawrev-21198	2215	13	one574	one574	NOUN
inlawrev-21198	2215	14	valuation	valuation	NOUN
inlawrev-21198	2215	15	approach	approach	NOUN
inlawrev-21198	2215	16	,	,	PUNCT
inlawrev-21198	2215	17	the	the	DET
inlawrev-21198	2215	18	entire	entire	ADJ
inlawrev-21198	2215	19	appraisal	appraisal	NOUN
inlawrev-21198	2215	20	is	be	AUX
inlawrev-21198	2215	21	not	not	PART
inlawrev-21198	2215	22	rendered	render	VERB
inlawrev-21198	2215	23	per	per	X
inlawrev-21198	2215	24	se	se	X
inlawrev-21198	2215	25	invalid.575	invalid.575	PROPN
inlawrev-21198	2215	26	nevertheless	nevertheless	ADV
inlawrev-21198	2215	27	,	,	PUNCT
inlawrev-21198	2215	28	the	the	DET
inlawrev-21198	2215	29	tax	tax	NOUN
inlawrev-21198	2215	30	court	court	NOUN
inlawrev-21198	2215	31	determined	determine	VERB
inlawrev-21198	2215	32	the	the	DET
inlawrev-21198	2215	33	ibtr	ibtr	VERB
inlawrev-21198	2215	34	abused	abuse	VERB
inlawrev-21198	2215	35	its	its	PRON
inlawrev-21198	2215	36	discretion	discretion	NOUN
inlawrev-21198	2215	37	when	when	SCONJ
inlawrev-21198	2215	38	it	it	PRON
inlawrev-21198	2215	39	did	do	AUX
inlawrev-21198	2215	40	not	not	PART
inlawrev-21198	2215	41	reject	reject	VERB
inlawrev-21198	2215	42	korpacz	korpacz	NOUN
inlawrev-21198	2215	43	’s	’s	PART
inlawrev-21198	2215	44	2008	2008	NUM
inlawrev-21198	2215	45	value	value	NOUN
inlawrev-21198	2215	46	estimate	estimate	NOUN
inlawrev-21198	2215	47	under	under	ADP
inlawrev-21198	2215	48	the	the	DET
inlawrev-21198	2215	49	sales	sale	NOUN
inlawrev-21198	2215	50	comparison	comparison	NOUN
inlawrev-21198	2215	51	approach.576	approach.576	PROPN
inlawrev-21198	2215	52	however	however	ADV
inlawrev-21198	2215	53	,	,	PUNCT
inlawrev-21198	2215	54	the	the	DET
inlawrev-21198	2215	55	tax	tax	NOUN
inlawrev-21198	2215	56	court	court	NOUN
inlawrev-21198	2215	57	observed	observe	VERB
inlawrev-21198	2215	58	that	that	SCONJ
inlawrev-21198	2215	59	in	in	ADP
inlawrev-21198	2215	60	the	the	DET
inlawrev-21198	2215	61	ib	ib	NOUN
inlawrev-21198	2215	62	tr	tr	VERB
inlawrev-21198	2215	63	’s	’s	PART
inlawrev-21198	2215	64	final	final	ADJ
inlawrev-21198	2215	65	determination	determination	NOUN
inlawrev-21198	2215	66	,	,	PUNCT
inlawrev-21198	2215	67	the	the	DET
inlawrev-21198	2215	68	ibtr	ibtr	VERB
inlawrev-21198	2215	69	determined	determine	VERB
inlawrev-21198	2215	70	“	"	PUNCT
inlawrev-21198	2215	71	korpacz	korpacz	NOUN
inlawrev-21198	2215	72	used	use	VERB
inlawrev-21198	2215	73	capitalization	capitalization	NOUN
inlawrev-21198	2215	74	rates	rate	NOUN
inlawrev-21198	2215	75	that	that	PRON
inlawrev-21198	2215	76	were	be	AUX
inlawrev-21198	2215	77	higher	high	ADJ
inlawrev-21198	2215	78	than	than	ADP
inlawrev-21198	2215	79	those	those	PRON
inlawrev-21198	2215	80	indicated	indicate	VERB
inlawrev-21198	2215	81	in	in	ADP
inlawrev-21198	2215	82	the	the	DET
inlawrev-21198	2215	83	investor	investor	NOUN
inlawrev-21198	2215	84	surveys	survey	NOUN
inlawrev-21198	2215	85	”	"	PUNCT
inlawrev-21198	2215	86	and	and	CCONJ
inlawrev-21198	2215	87	as	as	ADP
inlawrev-21198	2215	88	a	a	DET
inlawrev-21198	2215	89	result	result	NOUN
inlawrev-21198	2215	90	,	,	PUNCT
inlawrev-21198	2215	91	korpacz	korpacz	NOUN
inlawrev-21198	2215	92	’s	’s	PART
inlawrev-21198	2215	93	assigned	assign	VERB
inlawrev-21198	2215	94	rates	rate	NOUN
inlawrev-21198	2215	95	were	be	AUX
inlawrev-21198	2215	96	565	565	NUM
inlawrev-21198	2215	97	.	.	PUNCT
inlawrev-21198	2216	1	i	i	PRON
inlawrev-21198	2216	2	d.	d.	PROPN
inlawrev-21198	2216	3	566	566	NUM
inlawrev-21198	2216	4	.	.	PUNCT
inlawrev-21198	2217	1	i	i	PRON
inlawrev-21198	2217	2	d.	d.	PROPN
inlawrev-21198	2217	3	567	567	NUM
inlawrev-21198	2217	4	.	.	PUNCT
inlawrev-21198	2218	1	i	i	PRON
inlawrev-21198	2218	2	d.	d.	PROPN
inlawrev-21198	2218	3	568	568	NUM
inlawrev-21198	2218	4	.	.	PUNCT
inlawrev-21198	2219	1	i	i	PRON
inlawrev-21198	2219	2	d.	d.	PROPN
inlawrev-21198	2219	3	569	569	NUM
inlawrev-21198	2219	4	.	.	PUNCT
inlawrev-21198	2220	1	see	see	VERB
inlawrev-21198	2220	2	i	i	PRON
inlawrev-21198	2220	3	d.	d.	PROPN
inlawrev-21198	2220	4	at	at	ADP
inlawrev-21198	2220	5	9	9	NUM
inlawrev-21198	2220	6	-	-	SYM
inlawrev-21198	2220	7	14	14	NUM
inlawrev-21198	2220	8	.	.	PUNCT
inlawrev-21198	2221	1	570	570	NUM
inlawrev-21198	2221	2	.	.	PUNCT
inlawrev-21198	2222	1	i	i	PRON
inlawrev-21198	2222	2	d.	d.	PROPN
inlawrev-21198	2222	3	at	at	ADP
inlawrev-21198	2222	4	9	9	NUM
inlawrev-21198	2222	5	.	.	ADP
inlawrev-21198	2222	6	571	571	NUM
inlawrev-21198	2222	7	.	.	PUNCT
inlawrev-21198	2223	1	i	i	PRON
inlawrev-21198	2223	2	d.	d.	PROPN
inlawrev-21198	2223	3	572	572	NUM
inlawrev-21198	2223	4	.	.	PUNCT
inlawrev-21198	2224	1	i	i	PRON
inlawrev-21198	2224	2	d.	d.	PROPN
inlawrev-21198	2224	3	573	573	NUM
inlawrev-21198	2224	4	.	.	PUNCT
inlawrev-21198	2225	1	i	i	PRON
inlawrev-21198	2225	2	d.	d.	PROPN
inlawrev-21198	2225	3	574	574	NUM
inlawrev-21198	2225	4	.	.	PUNCT
inlawrev-21198	2226	1	i	i	PRON
inlawrev-21198	2226	2	d.	d.	PROPN
inlawrev-21198	2226	3	575	575	NUM
inlawrev-21198	2226	4	.	.	PUNCT
inlawrev-21198	2227	1	i	i	PRON
inlawrev-21198	2227	2	d.	d.	PROPN
inlawrev-21198	2227	3	at	at	ADP
inlawrev-21198	2227	4	11	11	NUM
inlawrev-21198	2227	5	.	.	PUNCT
inlawrev-21198	2228	1	576	576	NUM
inlawrev-21198	2228	2	.	.	PUNCT
inlawrev-21198	2229	1	i	i	PRON
inlawrev-21198	2229	2	d.	d.	PROPN
inlawrev-21198	2229	3	2016	2016	NUM
inlawrev-21198	2229	4	]	]	PUNCT
inlawrev-21198	2230	1	taxation	taxation	NOUN
inlawrev-21198	2230	2	1285	1285	NUM
inlawrev-21198	2230	3	not	not	PART
inlawrev-21198	2230	4	supported	support	VERB
inlawrev-21198	2230	5	by	by	ADP
inlawrev-21198	2230	6	the	the	DET
inlawrev-21198	2230	7	evidence	evidence	NOUN
inlawrev-21198	2230	8	.	.	PUNCT
inlawrev-21198	2231	1	w	w	NOUN
inlawrev-21198	2231	2	hen	hen	PROPN
inlawrev-21198	2231	3	the	the	DET
inlawrev-21198	2231	4	ibtr	ibtr	VERB
inlawrev-21198	2231	5	ignored	ignore	VERB
inlawrev-21198	2231	6	this	this	DET
inlawrev-21198	2231	7	finding	finding	NOUN
inlawrev-21198	2231	8	and577	and577	PROPN
inlawrev-21198	2231	9	adopted	adopt	VERB
inlawrev-21198	2231	10	all	all	PRON
inlawrev-21198	2231	11	of	of	ADP
inlawrev-21198	2231	12	korpacz	korpacz	NOUN
inlawrev-21198	2231	13	’s	’s	PART
inlawrev-21198	2231	14	values	value	NOUN
inlawrev-21198	2231	15	,	,	PUNCT
inlawrev-21198	2231	16	this	this	PRON
inlawrev-21198	2231	17	was	be	AUX
inlawrev-21198	2231	18	an	an	DET
inlawrev-21198	2231	19	abuse	abuse	NOUN
inlawrev-21198	2231	20	of	of	ADP
inlawrev-21198	2231	21	discretion	discretion	NOUN
inlawrev-21198	2231	22	.	.	PUNCT
inlawrev-21198	2232	1	the	the	DET
inlawrev-21198	2232	2	tax	tax	NOUN
inlawrev-21198	2232	3	court578	court578	PRON
inlawrev-21198	2232	4	further	far	ADV
inlawrev-21198	2232	5	stated	state	VERB
inlawrev-21198	2232	6	when	when	SCONJ
inlawrev-21198	2232	7	the	the	DET
inlawrev-21198	2232	8	ibtr	ibtr	ADJ
inlawrev-21198	2232	9	“	"	PUNCT
inlawrev-21198	2232	10	ascertains	ascertain	NOUN
inlawrev-21198	2232	11	,	,	PUNCT
inlawrev-21198	2232	12	as	as	SCONJ
inlawrev-21198	2232	13	it	it	PRON
inlawrev-21198	2232	14	did	do	VERB
inlawrev-21198	2232	15	here	here	ADV
inlawrev-21198	2232	16	,	,	PUNCT
inlawrev-21198	2232	17	that	that	SCONJ
inlawrev-21198	2232	18	parts	part	NOUN
inlawrev-21198	2232	19	of	of	ADP
inlawrev-21198	2232	20	an	an	DET
inlawrev-21198	2232	21	appraisal	appraisal	NOUN
inlawrev-21198	2232	22	are	be	AUX
inlawrev-21198	2232	23	not	not	PART
inlawrev-21198	2232	24	probative	probative	ADJ
inlawrev-21198	2232	25	,	,	PUNCT
inlawrev-21198	2232	26	[	[	X
inlawrev-21198	2232	27	the	the	DET
inlawrev-21198	2232	28	ibtr	ibtr	ADJ
inlawrev-21198	2232	29	]	]	PUNCT
inlawrev-21198	2232	30	should	should	AUX
inlawrev-21198	2232	31	not	not	PART
inlawrev-21198	2232	32	then	then	ADV
inlawrev-21198	2232	33	accept	accept	VERB
inlawrev-21198	2232	34	those	those	DET
inlawrev-21198	2232	35	parts	part	NOUN
inlawrev-21198	2232	36	of	of	ADP
inlawrev-21198	2232	37	the	the	DET
inlawrev-21198	2232	38	appraisal	appraisal	NOUN
inlawrev-21198	2232	39	to	to	PART
inlawrev-21198	2232	40	value	value	VERB
inlawrev-21198	2232	41	the	the	DET
inlawrev-21198	2232	42	property	property	NOUN
inlawrev-21198	2232	43	.	.	PUNCT
inlawrev-21198	2232	44	”	"	PUNCT
inlawrev-21198	2233	1	thus	thus	ADV
inlawrev-21198	2233	2	,	,	PUNCT
inlawrev-21198	2233	3	with	with	ADP
inlawrev-21198	2233	4	respect	respect	NOUN
inlawrev-21198	2233	5	to	to	ADP
inlawrev-21198	2233	6	this	this	DET
inlawrev-21198	2233	7	issue	issue	NOUN
inlawrev-21198	2233	8	,	,	PUNCT
inlawrev-21198	2233	9	the	the	DET
inlawrev-21198	2233	10	ibtr	ibtr	VERB
inlawrev-21198	2233	11	’s	’s	PART
inlawrev-21198	2233	12	final579	final579	PROPN
inlawrev-21198	2233	13	determination	determination	NOUN
inlawrev-21198	2233	14	was	be	AUX
inlawrev-21198	2233	15	reversed	reverse	VERB
inlawrev-21198	2233	16	and	and	CCONJ
inlawrev-21198	2233	17	remanded	remand	VERB
inlawrev-21198	2233	18	with	with	ADP
inlawrev-21198	2233	19	instructions	instruction	NOUN
inlawrev-21198	2233	20	to	to	PART
inlawrev-21198	2233	21	value	value	VERB
inlawrev-21198	2233	22	the	the	DET
inlawrev-21198	2233	23	m	m	NOUN
inlawrev-21198	2233	24	all	all	PRON
inlawrev-21198	2233	25	in	in	ADP
inlawrev-21198	2233	26	accordance	accordance	NOUN
inlawrev-21198	2233	27	with	with	ADP
inlawrev-21198	2233	28	the	the	DET
inlawrev-21198	2233	29	probative	probative	ADJ
inlawrev-21198	2233	30	parts	part	NOUN
inlawrev-21198	2233	31	of	of	ADP
inlawrev-21198	2233	32	the	the	DET
inlawrev-21198	2233	33	korpacz	korpacz	NOUN
inlawrev-21198	2233	34	appraisal.580	appraisal.580	VERB
inlawrev-21198	2233	35	30	30	NUM
inlawrev-21198	2233	36	.	.	PUNCT
inlawrev-21198	2234	1	blesich	blesich	PROPN
inlawrev-21198	2234	2	v.	v.	PROPN
inlawrev-21198	2234	3	lake	lake	PROPN
inlawrev-21198	2234	4	county	county	PROPN
inlawrev-21198	2234	5	assessor	assessor	NOUN
inlawrev-21198	2234	6	.	.	PUNCT
inlawrev-21198	2235	1	—	—	PUNCT
inlawrev-21198	2235	2	blesich	blesich	PROPN
inlawrev-21198	2235	3	owned	own	VERB
inlawrev-21198	2235	4	a	a	DET
inlawrev-21198	2235	5	single	single	ADJ
inlawrev-21198	2235	6	-	-	PUNCT
inlawrev-21198	2235	7	family581	family581	PROPN
inlawrev-21198	2235	8	home	home	NOUN
inlawrev-21198	2235	9	located	locate	VERB
inlawrev-21198	2235	10	in	in	ADP
inlawrev-21198	2235	11	st	st	PROPN
inlawrev-21198	2235	12	.	.	PROPN
inlawrev-21198	2235	13	john	john	PROPN
inlawrev-21198	2235	14	,	,	PUNCT
inlawrev-21198	2235	15	indiana	indiana	PROPN
inlawrev-21198	2235	16	.	.	PUNCT
inlawrev-21198	2236	1	during	during	ADP
inlawrev-21198	2236	2	the	the	DET
inlawrev-21198	2236	3	years	year	NOUN
inlawrev-21198	2236	4	at	at	ADP
inlawrev-21198	2236	5	issue	issue	NOUN
inlawrev-21198	2236	6	,	,	PUNCT
inlawrev-21198	2236	7	the	the	DET
inlawrev-21198	2236	8	ptaboa582	ptaboa582	PROPN
inlawrev-21198	2236	9	assigned	assign	VERB
inlawrev-21198	2236	10	blesich	blesich	NOUN
inlawrev-21198	2236	11	’s	’s	PART
inlawrev-21198	2236	12	property	property	NOUN
inlawrev-21198	2236	13	the	the	DET
inlawrev-21198	2236	14	following	following	ADJ
inlawrev-21198	2236	15	assessed	assessed	ADJ
inlawrev-21198	2236	16	values	value	NOUN
inlawrev-21198	2236	17	:	:	PUNCT
inlawrev-21198	2236	18	“	"	PUNCT
inlawrev-21198	2236	19	$	$	SYM
inlawrev-21198	2236	20	320,000	320,000	NUM
inlawrev-21198	2236	21	for	for	ADP
inlawrev-21198	2236	22	2007	2007	NUM
inlawrev-21198	2236	23	,	,	PUNCT
inlawrev-21198	2236	24	$	$	SYM
inlawrev-21198	2236	25	320,000	320,000	NUM
inlawrev-21198	2236	26	for	for	ADP
inlawrev-21198	2236	27	2008	2008	NUM
inlawrev-21198	2236	28	,	,	PUNCT
inlawrev-21198	2236	29	$	$	SYM
inlawrev-21198	2236	30	300,900	300,900	NUM
inlawrev-21198	2236	31	for	for	ADP
inlawrev-21198	2236	32	2009	2009	NUM
inlawrev-21198	2236	33	,	,	PUNCT
inlawrev-21198	2236	34	and	and	CCONJ
inlawrev-21198	2236	35	$	$	SYM
inlawrev-21198	2236	36	320,000	320,000	NUM
inlawrev-21198	2236	37	for	for	ADP
inlawrev-21198	2236	38	2010	2010	NUM
inlawrev-21198	2236	39	.	.	PUNCT
inlawrev-21198	2236	40	”	"	PUNCT
inlawrev-21198	2237	1	“	"	PUNCT
inlawrev-21198	2237	2	believing583	believing583	ADP
inlawrev-21198	2237	3	these	these	DET
inlawrev-21198	2237	4	values	value	NOUN
inlawrev-21198	2237	5	too	too	ADV
inlawrev-21198	2237	6	high	high	ADJ
inlawrev-21198	2237	7	,	,	PUNCT
inlawrev-21198	2237	8	blesich	blesich	NOUN
inlawrev-21198	2237	9	filed	file	VERB
inlawrev-21198	2237	10	four	four	NUM
inlawrev-21198	2237	11	appeals	appeal	NOUN
inlawrev-21198	2237	12	with	with	ADP
inlawrev-21198	2237	13	the	the	DET
inlawrev-21198	2237	14	[	[	X
inlawrev-21198	2237	15	ibtr	ibtr	X
inlawrev-21198	2237	16	]	]	PUNCT
inlawrev-21198	2237	17	.	.	PUNCT
inlawrev-21198	2237	18	.	.	PUNCT
inlawrev-21198	2237	19	.	.	PUNCT
inlawrev-21198	2238	1	.”584	.”584	PROPN
inlawrev-21198	2239	1	however	however	ADV
inlawrev-21198	2239	2	,	,	PUNCT
inlawrev-21198	2239	3	the	the	DET
inlawrev-21198	2239	4	ibtr	ibtr	VERB
inlawrev-21198	2239	5	determined	determine	VERB
inlawrev-21198	2239	6	because	because	SCONJ
inlawrev-21198	2239	7	the	the	DET
inlawrev-21198	2239	8	ptaboa	ptaboa	NOUN
inlawrev-21198	2239	9	’s	’s	PART
inlawrev-21198	2239	10	2007	2007	NUM
inlawrev-21198	2239	11	assessment	assessment	NOUN
inlawrev-21198	2239	12	increase	increase	VERB
inlawrev-21198	2239	13	the	the	DET
inlawrev-21198	2239	14	property	property	NOUN
inlawrev-21198	2239	15	value	value	NOUN
inlawrev-21198	2239	16	by	by	ADP
inlawrev-21198	2239	17	more	more	ADJ
inlawrev-21198	2239	18	than	than	ADP
inlawrev-21198	2239	19	5	5	NUM
inlawrev-21198	2239	20	%	%	NOUN
inlawrev-21198	2239	21	,	,	PUNCT
inlawrev-21198	2239	22	the	the	DET
inlawrev-21198	2239	23	assessor	assessor	NOUN
inlawrev-21198	2239	24	had	have	VERB
inlawrev-21198	2239	25	burden	burden	NOUN
inlawrev-21198	2239	26	of	of	ADP
inlawrev-21198	2239	27	proving	prove	VERB
inlawrev-21198	2239	28	that	that	SCONJ
inlawrev-21198	2239	29	the	the	DET
inlawrev-21198	2239	30	assessment	assessment	NOUN
inlawrev-21198	2239	31	was	be	AUX
inlawrev-21198	2239	32	correct	correct	ADJ
inlawrev-21198	2239	33	.	.	PUNCT
inlawrev-21198	2240	1	thereafter	thereafter	ADV
inlawrev-21198	2240	2	,	,	PUNCT
inlawrev-21198	2240	3	the	the	DET
inlawrev-21198	2240	4	ibtr	ibtr	VERB
inlawrev-21198	2240	5	issued	issue	VERB
inlawrev-21198	2240	6	a	a	DET
inlawrev-21198	2240	7	final585	final585	PROPN
inlawrev-21198	2240	8	determination	determination	NOUN
inlawrev-21198	2240	9	holding	hold	VERB
inlawrev-21198	2240	10	the	the	DET
inlawrev-21198	2240	11	assessor	assessor	NOUN
inlawrev-21198	2240	12	failed	fail	VERB
inlawrev-21198	2240	13	to	to	PART
inlawrev-21198	2240	14	satisfy	satisfy	VERB
inlawrev-21198	2240	15	this	this	DET
inlawrev-21198	2240	16	burden	burden	NOUN
inlawrev-21198	2240	17	by	by	ADP
inlawrev-21198	2240	18	failing	fail	VERB
inlawrev-21198	2240	19	to	to	PART
inlawrev-21198	2240	20	demonstrate	demonstrate	VERB
inlawrev-21198	2240	21	how	how	SCONJ
inlawrev-21198	2240	22	other	other	ADJ
inlawrev-21198	2240	23	properties	property	NOUN
inlawrev-21198	2240	24	were	be	AUX
inlawrev-21198	2240	25	comparable	comparable	ADJ
inlawrev-21198	2240	26	to	to	ADP
inlawrev-21198	2240	27	blesich	blesich	NOUN
inlawrev-21198	2240	28	’s	’s	PART
inlawrev-21198	2240	29	property.586	property.586	NOUN
inlawrev-21198	2240	30	accordingly	accordingly	ADV
inlawrev-21198	2240	31	,	,	PUNCT
inlawrev-21198	2240	32	the	the	DET
inlawrev-21198	2240	33	ibtr	ibtr	VERB
inlawrev-21198	2240	34	ordered	order	VERB
inlawrev-21198	2240	35	blesich	blesich	NOUN
inlawrev-21198	2240	36	’s	’s	PART
inlawrev-21198	2240	37	2007	2007	NUM
inlawrev-21198	2240	38	through	through	ADP
inlawrev-21198	2240	39	2010	2010	NUM
inlawrev-21198	2240	40	assessments	assessment	NOUN
inlawrev-21198	2240	41	to	to	PART
inlawrev-21198	2240	42	revert	revert	VERB
inlawrev-21198	2240	43	to	to	ADP
inlawrev-21198	2240	44	the	the	DET
inlawrev-21198	2240	45	property	property	NOUN
inlawrev-21198	2240	46	’s	’s	PART
inlawrev-21198	2240	47	2006	2006	NUM
inlawrev-21198	2240	48	assessed	assessed	ADJ
inlawrev-21198	2240	49	value	value	NOUN
inlawrev-21198	2240	50	of	of	ADP
inlawrev-21198	2240	51	$	$	SYM
inlawrev-21198	2240	52	300,000	300,000	NUM
inlawrev-21198	2240	53	.	.	PUNCT
inlawrev-21198	2241	1	thus	thus	ADV
inlawrev-21198	2241	2	,	,	PUNCT
inlawrev-21198	2241	3	blesich	blesich	NOUN
inlawrev-21198	2241	4	initiated	initiate	VERB
inlawrev-21198	2241	5	an	an	DET
inlawrev-21198	2241	6	original	original	ADJ
inlawrev-21198	2241	7	tax	tax	NOUN
inlawrev-21198	2241	8	appeal.587	appeal.587	ADJ
inlawrev-21198	2241	9	on	on	ADP
inlawrev-21198	2241	10	appeal	appeal	NOUN
inlawrev-21198	2241	11	,	,	PUNCT
inlawrev-21198	2241	12	blesich	blesich	NOUN
inlawrev-21198	2241	13	argued	argue	VERB
inlawrev-21198	2241	14	the	the	DET
inlawrev-21198	2241	15	ibtr	ibtr	VERB
inlawrev-21198	2241	16	erred	err	VERB
inlawrev-21198	2241	17	when	when	SCONJ
inlawrev-21198	2241	18	ibtr	ibtr	PROPN
inlawrev-21198	2241	19	determined	determine	VERB
inlawrev-21198	2241	20	that	that	SCONJ
inlawrev-21198	2241	21	blesich	blesich	NOUN
inlawrev-21198	2241	22	’s	’s	PART
inlawrev-21198	2241	23	evidence	evidence	NOUN
inlawrev-21198	2241	24	did	do	AUX
inlawrev-21198	2241	25	not	not	PART
inlawrev-21198	2241	26	support	support	VERB
inlawrev-21198	2241	27	blesich	blesich	NOUN
inlawrev-21198	2241	28	’s	’s	PART
inlawrev-21198	2241	29	claim	claim	NOUN
inlawrev-21198	2241	30	.	.	PUNCT
inlawrev-21198	2242	1	however	however	ADV
inlawrev-21198	2242	2	,	,	PUNCT
inlawrev-21198	2242	3	the	the	DET
inlawrev-21198	2242	4	tax	tax	NOUN
inlawrev-21198	2242	5	court588	court588	VERB
inlawrev-21198	2242	6	disagreed	disagree	VERB
inlawrev-21198	2242	7	.	.	PUNCT
inlawrev-21198	2243	1	blesich	blesich	NOUN
inlawrev-21198	2243	2	merely	merely	ADV
inlawrev-21198	2243	3	used	use	VERB
inlawrev-21198	2243	4	conclusory	conclusory	ADJ
inlawrev-21198	2243	5	statements	statement	NOUN
inlawrev-21198	2243	6	to	to	PART
inlawrev-21198	2243	7	prove	prove	VERB
inlawrev-21198	2243	8	blesich’s589	blesich’s589	INTJ
inlawrev-21198	2243	9	position	position	NOUN
inlawrev-21198	2243	10	.	.	PUNCT
inlawrev-21198	2244	1	the	the	DET
inlawrev-21198	2244	2	requirement	requirement	NOUN
inlawrev-21198	2244	3	on	on	ADP
inlawrev-21198	2244	4	appeal	appeal	NOUN
inlawrev-21198	2244	5	was	be	AUX
inlawrev-21198	2244	6	to	to	PART
inlawrev-21198	2244	7	explain	explain	VERB
inlawrev-21198	2244	8	to	to	ADP
inlawrev-21198	2244	9	the	the	DET
inlawrev-21198	2244	10	ibtr	ibtr	ADJ
inlawrev-21198	2244	11	the590	the590	PROPN
inlawrev-21198	2244	12	characteristics	characteristic	NOUN
inlawrev-21198	2244	13	of	of	ADP
inlawrev-21198	2244	14	blesich	blesich	NOUN
inlawrev-21198	2244	15	’s	’s	PART
inlawrev-21198	2244	16	own	own	ADJ
inlawrev-21198	2244	17	property	property	NOUN
inlawrev-21198	2244	18	.	.	PUNCT
inlawrev-21198	2245	1	because	because	SCONJ
inlawrev-21198	2245	2	the	the	DET
inlawrev-21198	2245	3	record	record	NOUN
inlawrev-21198	2245	4	of	of	ADP
inlawrev-21198	2245	5	evidence591	evidence591	PROPN
inlawrev-21198	2245	6	indicated	indicate	VERB
inlawrev-21198	2245	7	that	that	SCONJ
inlawrev-21198	2245	8	”	"	PUNCT
inlawrev-21198	2245	9	no	no	DET
inlawrev-21198	2245	10	such	such	ADJ
inlawrev-21198	2245	11	explanation	explanation	NOUN
inlawrev-21198	2245	12	was	be	AUX
inlawrev-21198	2245	13	m	m	VERB
inlawrev-21198	2245	14	ade	ade	ADJ
inlawrev-21198	2245	15	,	,	PUNCT
inlawrev-21198	2245	16	”	"	PUNCT
inlawrev-21198	2245	17	the	the	DET
inlawrev-21198	2245	18	ibtr	ibtr	NOUN
inlawrev-21198	2245	19	did	do	AUX
inlawrev-21198	2245	20	not	not	PART
inlawrev-21198	2245	21	err	err	VERB
inlawrev-21198	2245	22	in	in	ADP
inlawrev-21198	2245	23	determining	determine	VERB
inlawrev-21198	2245	24	that	that	SCONJ
inlawrev-21198	2245	25	blesich	blesich	NOUN
inlawrev-21198	2245	26	’s	’s	PART
inlawrev-21198	2245	27	data	datum	NOUN
inlawrev-21198	2245	28	was	be	AUX
inlawrev-21198	2245	29	not	not	PART
inlawrev-21198	2245	30	probative	probative	ADJ
inlawrev-21198	2245	31	.	.	PUNCT
inlawrev-21198	2246	1	“	"	PUNCT
inlawrev-21198	2246	2	consequently	consequently	ADV
inlawrev-21198	2246	3	,	,	PUNCT
inlawrev-21198	2246	4	blesich’s592	blesich’s592	NOUN
inlawrev-21198	2246	5	appraisal	appraisal	NOUN
inlawrev-21198	2246	6	.	.	PUNCT
inlawrev-21198	2246	7	.	.	PUNCT
inlawrev-21198	2246	8	.	.	PUNCT
inlawrev-21198	2247	1	had	have	VERB
inlawrev-21198	2247	2	no	no	DET
inlawrev-21198	2247	3	bearing	bearing	NOUN
inlawrev-21198	2247	4	on	on	ADP
inlawrev-21198	2247	5	the	the	DET
inlawrev-21198	2247	6	2007	2007	NUM
inlawrev-21198	2247	7	through	through	ADP
inlawrev-21198	2247	8	2010	2010	NUM
inlawrev-21198	2247	9	assessments	assessment	NOUN
inlawrev-21198	2247	10	.	.	PUNCT
inlawrev-21198	2247	11	”	"	PUNCT
inlawrev-21198	2248	1	a	a	DET
inlawrev-21198	2248	2	s	s	X
inlawrev-21198	2248	3	a593	a593	PROPN
inlawrev-21198	2248	4	577	577	NUM
inlawrev-21198	2248	5	.	.	PUNCT
inlawrev-21198	2249	1	i	i	PRON
inlawrev-21198	2249	2	d.	d.	PROPN
inlawrev-21198	2249	3	at	at	ADP
inlawrev-21198	2249	4	13	13	NUM
inlawrev-21198	2249	5	.	.	PUNCT
inlawrev-21198	2250	1	578	578	NUM
inlawrev-21198	2250	2	.	.	PUNCT
inlawrev-21198	2251	1	i	i	PRON
inlawrev-21198	2251	2	d.	d.	PROPN
inlawrev-21198	2251	3	579	579	NUM
inlawrev-21198	2251	4	.	.	PUNCT
inlawrev-21198	2252	1	i	i	PRON
inlawrev-21198	2252	2	d.	d.	PROPN
inlawrev-21198	2252	3	at	at	ADP
inlawrev-21198	2252	4	14	14	NUM
inlawrev-21198	2252	5	.	.	PUNCT
inlawrev-21198	2253	1	580	580	NUM
inlawrev-21198	2253	2	.	.	PUNCT
inlawrev-21198	2254	1	i	i	PRON
inlawrev-21198	2254	2	d.	d.	PROPN
inlawrev-21198	2254	3	581	581	NUM
inlawrev-21198	2254	4	.	.	PUNCT
inlawrev-21198	2255	1	46	46	NUM
inlawrev-21198	2255	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	2255	3	14	14	NUM
inlawrev-21198	2255	4	(	(	PUNCT
inlawrev-21198	2255	5	ind	ind	NOUN
inlawrev-21198	2255	6	.	.	PUNCT
inlawrev-21198	2256	1	t.c	t.c	PROPN
inlawrev-21198	2256	2	.	.	PROPN
inlawrev-21198	2256	3	2015	2015	NUM
inlawrev-21198	2256	4	)	)	PUNCT
inlawrev-21198	2256	5	.	.	PUNCT
inlawrev-21198	2257	1	582	582	NUM
inlawrev-21198	2257	2	.	.	PUNCT
inlawrev-21198	2258	1	i	i	PRON
inlawrev-21198	2258	2	d.	d.	PROPN
inlawrev-21198	2258	3	at	at	ADP
inlawrev-21198	2258	4	15	15	NUM
inlawrev-21198	2258	5	.	.	PUNCT
inlawrev-21198	2259	1	583	583	NUM
inlawrev-21198	2259	2	.	.	PUNCT
inlawrev-21198	2260	1	i	i	PRON
inlawrev-21198	2260	2	d.	d.	PROPN
inlawrev-21198	2260	3	584	584	NUM
inlawrev-21198	2260	4	.	.	PUNCT
inlawrev-21198	2261	1	i	i	PRON
inlawrev-21198	2261	2	d.	d.	PROPN
inlawrev-21198	2261	3	585	585	NUM
inlawrev-21198	2261	4	.	.	PUNCT
inlawrev-21198	2262	1	i	i	PRON
inlawrev-21198	2262	2	d.	d.	PROPN
inlawrev-21198	2262	3	586	586	NUM
inlawrev-21198	2262	4	.	.	PUNCT
inlawrev-21198	2263	1	i	i	PRON
inlawrev-21198	2263	2	d.	d.	PROPN
inlawrev-21198	2263	3	at	at	ADP
inlawrev-21198	2263	4	16	16	NUM
inlawrev-21198	2263	5	.	.	PUNCT
inlawrev-21198	2264	1	587	587	NUM
inlawrev-21198	2264	2	.	.	PUNCT
inlawrev-21198	2265	1	i	i	PRON
inlawrev-21198	2265	2	d.	d.	PROPN
inlawrev-21198	2265	3	588	588	NUM
inlawrev-21198	2265	4	.	.	PUNCT
inlawrev-21198	2266	1	i	i	PRON
inlawrev-21198	2266	2	d.	d.	PROPN
inlawrev-21198	2266	3	589	589	NUM
inlawrev-21198	2266	4	.	.	PUNCT
inlawrev-21198	2267	1	i	i	PRON
inlawrev-21198	2267	2	d.	d.	PROPN
inlawrev-21198	2267	3	at	at	ADP
inlawrev-21198	2267	4	17	17	NUM
inlawrev-21198	2267	5	.	.	PUNCT
inlawrev-21198	2268	1	590	590	NUM
inlawrev-21198	2268	2	.	.	PUNCT
inlawrev-21198	2269	1	i	i	PRON
inlawrev-21198	2269	2	d.	d.	PROPN
inlawrev-21198	2269	3	591	591	NUM
inlawrev-21198	2269	4	.	.	PUNCT
inlawrev-21198	2270	1	i	i	PRON
inlawrev-21198	2270	2	d.	d.	PROPN
inlawrev-21198	2270	3	592	592	NUM
inlawrev-21198	2270	4	.	.	PUNCT
inlawrev-21198	2271	1	i	i	PRON
inlawrev-21198	2271	2	d.	d.	PROPN
inlawrev-21198	2271	3	593	593	NUM
inlawrev-21198	2271	4	.	.	PUNCT
inlawrev-21198	2272	1	i	i	PRON
inlawrev-21198	2272	2	d.	d.	PROPN
inlawrev-21198	2272	3	1286	1286	NUM
inlawrev-21198	2272	4	indiana	indiana	PROPN
inlawrev-21198	2272	5	law	law	PROPN
inlawrev-21198	2272	6	review	review	NOUN
inlawrev-21198	2273	1	[	[	X
inlawrev-21198	2273	2	vol	vol	NOUN
inlawrev-21198	2273	3	.	.	PUNCT
inlawrev-21198	2274	1	49:1235	49:1235	NUM
inlawrev-21198	2274	2	result	result	VERB
inlawrev-21198	2274	3	,	,	PUNCT
inlawrev-21198	2274	4	“	"	PUNCT
inlawrev-21198	2274	5	b	b	X
inlawrev-21198	2274	6	lesich	lesich	PROPN
inlawrev-21198	2274	7	was	be	AUX
inlawrev-21198	2274	8	required	require	VERB
inlawrev-21198	2274	9	to	to	PART
inlawrev-21198	2274	10	trend	trend	VERB
inlawrev-21198	2274	11	his	his	PRON
inlawrev-21198	2274	12	2012	2012	NUM
inlawrev-21198	2274	13	appraisal	appraisal	NOUN
inlawrev-21198	2274	14	back	back	ADV
inlawrev-21198	2274	15	to	to	ADP
inlawrev-21198	2274	16	a	a	DET
inlawrev-21198	2274	17	2006	2006	NUM
inlawrev-21198	2274	18	,	,	PUNCT
inlawrev-21198	2274	19	2007	2007	NUM
inlawrev-21198	2274	20	,	,	PUNCT
inlawrev-21198	2274	21	2008	2008	NUM
inlawrev-21198	2274	22	,	,	PUNCT
inlawrev-21198	2274	23	2009	2009	NUM
inlawrev-21198	2274	24	,	,	PUNCT
inlawrev-21198	2274	25	and/or	and/or	CCONJ
inlawrev-21198	2274	26	a	a	DET
inlawrev-21198	2274	27	2010	2010	NUM
inlawrev-21198	2274	28	value	value	NOUN
inlawrev-21198	2274	29	”	"	PUNCT
inlawrev-21198	2274	30	and	and	CCONJ
inlawrev-21198	2274	31	because	because	SCONJ
inlawrev-21198	2274	32	b	b	PROPN
inlawrev-21198	2274	33	lesich	lesich	PROPN
inlawrev-21198	2274	34	did	do	AUX
inlawrev-21198	2274	35	not	not	PART
inlawrev-21198	2274	36	do	do	VERB
inlawrev-21198	2274	37	so	so	ADV
inlawrev-21198	2274	38	,	,	PUNCT
inlawrev-21198	2274	39	the	the	DET
inlawrev-21198	2274	40	ibtr	ibtr	ADJ
inlawrev-21198	2274	41	“	"	PUNCT
inlawrev-21198	2274	42	properly	properly	ADV
inlawrev-21198	2274	43	determined	determine	VERB
inlawrev-21198	2274	44	that	that	SCONJ
inlawrev-21198	2274	45	the	the	DET
inlawrev-21198	2274	46	appraisal	appraisal	NOUN
inlawrev-21198	2274	47	carried	carry	VERB
inlawrev-21198	2274	48	no	no	DET
inlawrev-21198	2274	49	weight	weight	NOUN
inlawrev-21198	2274	50	.	.	PUNCT
inlawrev-21198	2274	51	”594	”594	X
inlawrev-21198	2275	1	31	31	NUM
inlawrev-21198	2275	2	.	.	PUNCT
inlawrev-21198	2276	1	blesich	blesich	PROPN
inlawrev-21198	2276	2	v.	v.	PROPN
inlawrev-21198	2276	3	lake	lake	PROPN
inlawrev-21198	2276	4	county	county	PROPN
inlawrev-21198	2276	5	assessor	assessor	NOUN
inlawrev-21198	2276	6	.	.	PUNCT
inlawrev-21198	2277	1	—	—	PUNCT
inlawrev-21198	2277	2	the	the	DET
inlawrev-21198	2277	3	reader	reader	NOUN
inlawrev-21198	2277	4	might	might	AUX
inlawrev-21198	2277	5	want	want	VERB
inlawrev-21198	2277	6	to	to	PART
inlawrev-21198	2277	7	read	read	VERB
inlawrev-21198	2277	8	the595	the595	PROPN
inlawrev-21198	2277	9	comments	comment	NOUN
inlawrev-21198	2277	10	concerning	concern	VERB
inlawrev-21198	2277	11	blesich	blesich	NOUN
inlawrev-21198	2277	12	in	in	ADP
inlawrev-21198	2277	13	synopsis	synopsis	NOUN
inlawrev-21198	2277	14	num	num	ADJ
inlawrev-21198	2277	15	ber	ber	NOUN
inlawrev-21198	2277	16	thirty	thirty	NUM
inlawrev-21198	2277	17	above	above	ADP
inlawrev-21198	2277	18	prior	prior	ADV
inlawrev-21198	2277	19	to	to	ADP
inlawrev-21198	2277	20	reading	read	VERB
inlawrev-21198	2277	21	this	this	DET
inlawrev-21198	2277	22	synopsis	synopsis	NOUN
inlawrev-21198	2277	23	.	.	PUNCT
inlawrev-21198	2278	1	m	m	PROPN
inlawrev-21198	2278	2	irko	irko	PROPN
inlawrev-21198	2278	3	blesich	blesich	PROPN
inlawrev-21198	2278	4	owned	own	VERB
inlawrev-21198	2278	5	residential	residential	ADJ
inlawrev-21198	2278	6	real	real	ADJ
inlawrev-21198	2278	7	property	property	NOUN
inlawrev-21198	2278	8	in	in	ADP
inlawrev-21198	2278	9	schererville	schererville	NOUN
inlawrev-21198	2278	10	,	,	PUNCT
inlawrev-21198	2278	11	indiana	indiana	PROPN
inlawrev-21198	2278	12	and	and	CCONJ
inlawrev-21198	2278	13	the	the	DET
inlawrev-21198	2278	14	assessor	assessor	NOUN
inlawrev-21198	2278	15	in	in	ADP
inlawrev-21198	2278	16	2010	2010	NUM
inlawrev-21198	2278	17	assigned	assign	VERB
inlawrev-21198	2278	18	that	that	DET
inlawrev-21198	2278	19	property	property	NOUN
inlawrev-21198	2278	20	a	a	DET
inlawrev-21198	2278	21	value	value	NOUN
inlawrev-21198	2278	22	of	of	ADP
inlawrev-21198	2278	23	$	$	SYM
inlawrev-21198	2278	24	229,300.596	229,300.596	NUM
inlawrev-21198	2278	25	thereafter	thereafter	ADV
inlawrev-21198	2278	26	,	,	PUNCT
inlawrev-21198	2278	27	blesich	blesich	NOUN
inlawrev-21198	2278	28	filed	file	VERB
inlawrev-21198	2278	29	an	an	DET
inlawrev-21198	2278	30	appeal	appeal	NOUN
inlawrev-21198	2278	31	with	with	ADP
inlawrev-21198	2278	32	the	the	DET
inlawrev-21198	2278	33	ptaboa	ptaboa	NOUN
inlawrev-21198	2278	34	,	,	PUNCT
inlawrev-21198	2278	35	which	which	PRON
inlawrev-21198	2278	36	issued	issue	VERB
inlawrev-21198	2278	37	a	a	DET
inlawrev-21198	2278	38	notification	notification	NOUN
inlawrev-21198	2278	39	that	that	PRON
inlawrev-21198	2278	40	reduced	reduce	VERB
inlawrev-21198	2278	41	blesich	blesich	NOUN
inlawrev-21198	2278	42	’s	’s	PART
inlawrev-21198	2278	43	2010	2010	NUM
inlawrev-21198	2278	44	assessment	assessment	NOUN
inlawrev-21198	2278	45	to	to	ADP
inlawrev-21198	2278	46	$	$	SYM
inlawrev-21198	2278	47	205,000	205,000	NUM
inlawrev-21198	2278	48	.	.	PUNCT
inlawrev-21198	2279	1	afterward	afterward	ADV
inlawrev-21198	2279	2	,	,	PUNCT
inlawrev-21198	2279	3	blesich597	blesich597	PROPN
inlawrev-21198	2279	4	appealed	appeal	VERB
inlawrev-21198	2279	5	to	to	ADP
inlawrev-21198	2279	6	the	the	DET
inlawrev-21198	2279	7	ibtr	ibtr	ADJ
inlawrev-21198	2279	8	and	and	CCONJ
inlawrev-21198	2279	9	“	"	PUNCT
inlawrev-21198	2279	10	asserted	assert	VERB
inlawrev-21198	2279	11	that	that	SCONJ
inlawrev-21198	2279	12	the	the	DET
inlawrev-21198	2279	13	totality	totality	NOUN
inlawrev-21198	2279	14	of	of	ADP
inlawrev-21198	2279	15	[	[	X
inlawrev-21198	2279	16	blesich	blesich	NOUN
inlawrev-21198	2279	17	’s	’s	PART
inlawrev-21198	2279	18	]	]	PUNCT
inlawrev-21198	2279	19	evidence	evidence	NOUN
inlawrev-21198	2279	20	established	establish	VERB
inlawrev-21198	2279	21	that	that	SCONJ
inlawrev-21198	2279	22	his	his	PRON
inlawrev-21198	2279	23	2010	2010	NUM
inlawrev-21198	2279	24	assessment	assessment	NOUN
inlawrev-21198	2279	25	should	should	AUX
inlawrev-21198	2279	26	be	be	AUX
inlawrev-21198	2279	27	either	either	CCONJ
inlawrev-21198	2279	28	$	$	SYM
inlawrev-21198	2279	29	181,000	181,000	NUM
inlawrev-21198	2279	30	or	or	CCONJ
inlawrev-21198	2279	31	$	$	SYM
inlawrev-21198	2279	32	193,700.598	193,700.598	NUM
inlawrev-21198	2279	33	the	the	DET
inlawrev-21198	2279	34	ibtr	ibtr	VERB
inlawrev-21198	2279	35	issued	issue	VERB
inlawrev-21198	2279	36	a	a	DET
inlawrev-21198	2279	37	final	final	ADJ
inlawrev-21198	2279	38	determination	determination	NOUN
inlawrev-21198	2279	39	,	,	PUNCT
inlawrev-21198	2279	40	finding	find	VERB
inlawrev-21198	2279	41	that	that	SCONJ
inlawrev-21198	2279	42	the	the	DET
inlawrev-21198	2279	43	appraisal	appraisal	NOUN
inlawrev-21198	2279	44	was	be	AUX
inlawrev-21198	2279	45	admissible	admissible	ADJ
inlawrev-21198	2279	46	hearsay	hearsay	ADJ
inlawrev-21198	2279	47	evidence	evidence	NOUN
inlawrev-21198	2279	48	.	.	PUNCT
inlawrev-21198	2280	1	nonetheless	nonetheless	ADV
inlawrev-21198	2280	2	,	,	PUNCT
inlawrev-21198	2280	3	the	the	DET
inlawrev-21198	2280	4	ibtr	ibtr	VERB
inlawrev-21198	2280	5	explained	explain	VERB
inlawrev-21198	2280	6	the	the	DET
inlawrev-21198	2280	7	appraisal	appraisal	NOUN
inlawrev-21198	2280	8	could	could	AUX
inlawrev-21198	2280	9	not	not	PART
inlawrev-21198	2280	10	be599	be599	PUNCT
inlawrev-21198	2280	11	the	the	DET
inlawrev-21198	2280	12	only	only	ADJ
inlawrev-21198	2280	13	basis	basis	NOUN
inlawrev-21198	2280	14	for	for	ADP
inlawrev-21198	2280	15	reducing	reduce	VERB
inlawrev-21198	2280	16	blesich	blesich	NOUN
inlawrev-21198	2280	17	’s	’s	PART
inlawrev-21198	2280	18	assessment	assessment	NOUN
inlawrev-21198	2280	19	because	because	SCONJ
inlawrev-21198	2280	20	the	the	DET
inlawrev-21198	2280	21	assessor	assessor	NOUN
inlawrev-21198	2280	22	properly	properly	ADV
inlawrev-21198	2280	23	raised	raise	VERB
inlawrev-21198	2280	24	the	the	DET
inlawrev-21198	2280	25	hearsay	hearsay	ADJ
inlawrev-21198	2280	26	objection	objection	NOUN
inlawrev-21198	2280	27	without	without	ADP
inlawrev-21198	2280	28	exception	exception	NOUN
inlawrev-21198	2280	29	.	.	PUNCT
inlawrev-21198	2281	1	therefore	therefore	ADV
inlawrev-21198	2281	2	,	,	PUNCT
inlawrev-21198	2281	3	the	the	DET
inlawrev-21198	2281	4	ibtr	ibtr	ADJ
inlawrev-21198	2281	5	concluded600	concluded600	PROPN
inlawrev-21198	2281	6	blesich	blesich	PROPN
inlawrev-21198	2281	7	“	"	PUNCT
inlawrev-21198	2281	8	had	have	AUX
inlawrev-21198	2281	9	not	not	PART
inlawrev-21198	2281	10	made	make	VERB
inlawrev-21198	2281	11	a	a	DET
inlawrev-21198	2281	12	prima	prima	NOUN
inlawrev-21198	2281	13	facie	facie	NOUN
inlawrev-21198	2281	14	case	case	NOUN
inlawrev-21198	2281	15	for	for	ADP
inlawrev-21198	2281	16	any	any	DET
inlawrev-21198	2281	17	additional	additional	ADJ
inlawrev-21198	2281	18	reduction	reduction	NOUN
inlawrev-21198	2281	19	to	to	ADP
inlawrev-21198	2281	20	his	his	PRON
inlawrev-21198	2281	21	2010	2010	NUM
inlawrev-21198	2281	22	assessment	assessment	NOUN
inlawrev-21198	2281	23	.	.	PUNCT
inlawrev-21198	2281	24	”	"	PUNCT
inlawrev-21198	2282	1	thereafter	thereafter	ADV
inlawrev-21198	2282	2	,	,	PUNCT
inlawrev-21198	2282	3	blesich	blesich	NOUN
inlawrev-21198	2282	4	appealed	appeal	VERB
inlawrev-21198	2282	5	to	to	ADP
inlawrev-21198	2282	6	the	the	DET
inlawrev-21198	2282	7	tax	tax	NOUN
inlawrev-21198	2282	8	court	court	NOUN
inlawrev-21198	2282	9	.	.	PUNCT
inlawrev-21198	2283	1	on	on	ADP
inlawrev-21198	2283	2	appeal	appeal	NOUN
inlawrev-21198	2283	3	,	,	PUNCT
inlawrev-21198	2283	4	blesich	blesich	NOUN
inlawrev-21198	2283	5	claimed	claim	VERB
inlawrev-21198	2283	6	the	the	DET
inlawrev-21198	2283	7	ibtr	ibtr	VERB
inlawrev-21198	2283	8	’s	’s	PART
inlawrev-21198	2283	9	final	final	ADJ
inlawrev-21198	2283	10	determination	determination	NOUN
inlawrev-21198	2283	11	must	must	AUX
inlawrev-21198	2283	12	be	be	AUX
inlawrev-21198	2283	13	reversed	reverse	VERB
inlawrev-21198	2283	14	“	"	PUNCT
inlawrev-21198	2283	15	because	because	SCONJ
inlawrev-21198	2283	16	it	it	PRON
inlawrev-21198	2283	17	erred	err	VERB
inlawrev-21198	2283	18	in	in	ADP
inlawrev-21198	2283	19	rejecting	reject	VERB
inlawrev-21198	2283	20	not	not	PART
inlawrev-21198	2283	21	only	only	ADV
inlawrev-21198	2283	22	the	the	DET
inlawrev-21198	2283	23	a	a	DET
inlawrev-21198	2283	24	ppraisal	ppraisal	NOUN
inlawrev-21198	2283	25	,	,	PUNCT
inlawrev-21198	2283	26	but	but	CCONJ
inlawrev-21198	2283	27	also	also	ADV
inlawrev-21198	2283	28	the	the	DET
inlawrev-21198	2283	29	settlement	settlement	NOUN
inlawrev-21198	2283	30	letter	letter	NOUN
inlawrev-21198	2283	31	.	.	PUNCT
inlawrev-21198	2283	32	”	"	PUNCT
inlawrev-21198	2284	1	however	however	ADV
inlawrev-21198	2284	2	,	,	PUNCT
inlawrev-21198	2284	3	the	the	DET
inlawrev-21198	2284	4	tax	tax	NOUN
inlawrev-21198	2284	5	court	court	NOUN
inlawrev-21198	2284	6	disagreed	disagree	VERB
inlawrev-21198	2284	7	.	.	PUNCT
inlawrev-21198	2285	1	the	the	DET
inlawrev-21198	2285	2	record	record	NOUN
inlawrev-21198	2285	3	of	of	ADP
inlawrev-21198	2285	4	evidence	evidence	NOUN
inlawrev-21198	2285	5	revealed601	revealed601	PROPN
inlawrev-21198	2285	6	602	602	NUM
inlawrev-21198	2285	7	blesich	blesich	NOUN
inlawrev-21198	2285	8	entered	enter	VERB
inlawrev-21198	2285	9	the	the	DET
inlawrev-21198	2285	10	appraisal	appraisal	NOUN
inlawrev-21198	2285	11	into	into	ADP
inlawrev-21198	2285	12	evidence	evidence	NOUN
inlawrev-21198	2285	13	to	to	PART
inlawrev-21198	2285	14	prove	prove	VERB
inlawrev-21198	2285	15	his	his	PRON
inlawrev-21198	2285	16	property	property	NOUN
inlawrev-21198	2285	17	should	should	AUX
inlawrev-21198	2285	18	only	only	ADV
inlawrev-21198	2285	19	be	be	AUX
inlawrev-21198	2285	20	valued	value	VERB
inlawrev-21198	2285	21	at	at	ADP
inlawrev-21198	2285	22	$	$	SYM
inlawrev-21198	2285	23	181,000	181,000	NUM
inlawrev-21198	2285	24	for	for	ADP
inlawrev-21198	2285	25	the	the	DET
inlawrev-21198	2285	26	2010	2010	NUM
inlawrev-21198	2285	27	tax	tax	NOUN
inlawrev-21198	2285	28	year	year	NOUN
inlawrev-21198	2285	29	.	.	PUNCT
inlawrev-21198	2286	1	because	because	SCONJ
inlawrev-21198	2286	2	m	m	PROPN
inlawrev-21198	2286	3	r.	r.	PROPN
inlawrev-21198	2286	4	serratore	serratore	PROPN
inlawrev-21198	2286	5	was	be	AUX
inlawrev-21198	2286	6	not603	not603	PROPN
inlawrev-21198	2286	7	present	present	ADJ
inlawrev-21198	2286	8	at	at	ADP
inlawrev-21198	2286	9	the	the	DET
inlawrev-21198	2286	10	ibtr	ibtr	ADJ
inlawrev-21198	2286	11	hearing	hearing	NOUN
inlawrev-21198	2286	12	to	to	PART
inlawrev-21198	2286	13	testify	testify	VERB
inlawrev-21198	2286	14	in	in	ADP
inlawrev-21198	2286	15	support	support	NOUN
inlawrev-21198	2286	16	of	of	ADP
inlawrev-21198	2286	17	the	the	DET
inlawrev-21198	2286	18	appraisal	appraisal	NOUN
inlawrev-21198	2286	19	,	,	PUNCT
inlawrev-21198	2286	20	the	the	DET
inlawrev-21198	2286	21	appraisal	appraisal	NOUN
inlawrev-21198	2286	22	was	be	AUX
inlawrev-21198	2286	23	hearsay	hearsay	ADJ
inlawrev-21198	2286	24	.	.	PUNCT
inlawrev-21198	2287	1	the	the	DET
inlawrev-21198	2287	2	small	small	ADJ
inlawrev-21198	2287	3	claims	claim	NOUN
inlawrev-21198	2287	4	rules	rule	NOUN
inlawrev-21198	2287	5	provide	provide	VERB
inlawrev-21198	2287	6	that	that	SCONJ
inlawrev-21198	2287	7	the	the	DET
inlawrev-21198	2287	8	ibtr	ibtr	NOUN
inlawrev-21198	2287	9	’s	’s	PART
inlawrev-21198	2287	10	“	"	PUNCT
inlawrev-21198	2287	11	final604	final604	PROPN
inlawrev-21198	2287	12	determination	determination	NOUN
inlawrev-21198	2287	13	can	can	AUX
inlawrev-21198	2287	14	not	not	PART
inlawrev-21198	2287	15	be	be	AUX
inlawrev-21198	2287	16	based	base	VERB
inlawrev-21198	2287	17	solely	solely	ADV
inlawrev-21198	2287	18	upon	upon	SCONJ
inlawrev-21198	2287	19	hearsay	hearsay	ADJ
inlawrev-21198	2287	20	evidence	evidence	NOUN
inlawrev-21198	2287	21	when	when	SCONJ
inlawrev-21198	2287	22	it	it	PRON
inlawrev-21198	2287	23	is	be	AUX
inlawrev-21198	2287	24	properly	properly	ADV
inlawrev-21198	2287	25	objected	object	VERB
inlawrev-21198	2287	26	to	to	ADP
inlawrev-21198	2287	27	and	and	CCONJ
inlawrev-21198	2287	28	does	do	AUX
inlawrev-21198	2287	29	not	not	PART
inlawrev-21198	2287	30	fall	fall	VERB
inlawrev-21198	2287	31	within	within	ADP
inlawrev-21198	2287	32	a	a	DET
inlawrev-21198	2287	33	recognized	recognize	VERB
inlawrev-21198	2287	34	exception	exception	NOUN
inlawrev-21198	2287	35	to	to	ADP
inlawrev-21198	2287	36	the	the	DET
inlawrev-21198	2287	37	hearsay	hearsay	ADJ
inlawrev-21198	2287	38	rule	rule	NOUN
inlawrev-21198	2287	39	.	.	PUNCT
inlawrev-21198	2287	40	”605	”605	PUNCT
inlawrev-21198	2287	41	accordingly	accordingly	ADV
inlawrev-21198	2287	42	,	,	PUNCT
inlawrev-21198	2287	43	the	the	DET
inlawrev-21198	2287	44	tax	tax	NOUN
inlawrev-21198	2287	45	court	court	NOUN
inlawrev-21198	2287	46	determined	determine	VERB
inlawrev-21198	2287	47	the	the	DET
inlawrev-21198	2287	48	ibtr	ibtr	VERB
inlawrev-21198	2287	49	“	"	PUNCT
inlawrev-21198	2287	50	did	do	AUX
inlawrev-21198	2287	51	not	not	PART
inlawrev-21198	2287	52	err	err	VERB
inlawrev-21198	2287	53	in	in	ADP
inlawrev-21198	2287	54	disregarding	disregard	VERB
inlawrev-21198	2287	55	the	the	DET
inlawrev-21198	2287	56	appraisal	appraisal	NOUN
inlawrev-21198	2287	57	.	.	PUNCT
inlawrev-21198	2288	1	”606	”606	ADJ
inlawrev-21198	2288	2	next	next	ADV
inlawrev-21198	2288	3	,	,	PUNCT
inlawrev-21198	2288	4	blesich	blesich	NOUN
inlawrev-21198	2288	5	claimed	claim	VERB
inlawrev-21198	2288	6	the	the	DET
inlawrev-21198	2288	7	ibtr	ibtr	NOUN
inlawrev-21198	2288	8	’s	’s	PART
inlawrev-21198	2288	9	improperly	improperly	ADV
inlawrev-21198	2288	10	rejected	reject	VERB
inlawrev-21198	2288	11	the	the	DET
inlawrev-21198	2288	12	settlement	settlement	NOUN
inlawrev-21198	2288	13	letter.607	letter.607	PROPN
inlawrev-21198	2288	14	594	594	NUM
inlawrev-21198	2288	15	.	.	PUNCT
inlawrev-21198	2289	1	i	i	PRON
inlawrev-21198	2289	2	d.	d.	PROPN
inlawrev-21198	2289	3	at	at	ADP
inlawrev-21198	2289	4	18	18	NUM
inlawrev-21198	2289	5	.	.	PUNCT
inlawrev-21198	2290	1	595	595	NUM
inlawrev-21198	2290	2	.	.	PUNCT
inlawrev-21198	2291	1	46	46	NUM
inlawrev-21198	2291	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	2291	3	1285	1285	NUM
inlawrev-21198	2291	4	(	(	PUNCT
inlawrev-21198	2291	5	ind	ind	NOUN
inlawrev-21198	2291	6	.	.	PUNCT
inlawrev-21198	2292	1	t.c	t.c	PROPN
inlawrev-21198	2292	2	.	.	PUNCT
inlawrev-21198	2292	3	dec	dec	PROPN
inlawrev-21198	2292	4	.	.	PROPN
inlawrev-21198	2292	5	30	30	NUM
inlawrev-21198	2292	6	,	,	PUNCT
inlawrev-21198	2292	7	2015	2015	NUM
inlawrev-21198	2292	8	)	)	PUNCT
inlawrev-21198	2292	9	.	.	PUNCT
inlawrev-21198	2293	1	596	596	NUM
inlawrev-21198	2293	2	.	.	PUNCT
inlawrev-21198	2294	1	i	i	PRON
inlawrev-21198	2294	2	d.	d.	PROPN
inlawrev-21198	2294	3	at	at	ADP
inlawrev-21198	2294	4	1285	1285	NUM
inlawrev-21198	2294	5	(	(	PUNCT
inlawrev-21198	2294	6	including	include	VERB
inlawrev-21198	2294	7	$	$	SYM
inlawrev-21198	2294	8	41,700	41,700	NUM
inlawrev-21198	2294	9	for	for	ADP
inlawrev-21198	2294	10	the	the	DET
inlawrev-21198	2294	11	land	land	NOUN
inlawrev-21198	2294	12	and	and	CCONJ
inlawrev-21198	2294	13	$	$	SYM
inlawrev-21198	2294	14	187,600	187,600	NUM
inlawrev-21198	2294	15	for	for	ADP
inlawrev-21198	2294	16	the	the	DET
inlawrev-21198	2294	17	improvements	improvement	NOUN
inlawrev-21198	2294	18	)	)	PUNCT
inlawrev-21198	2294	19	.	.	PUNCT
inlawrev-21198	2295	1	597	597	NUM
inlawrev-21198	2295	2	.	.	PUNCT
inlawrev-21198	2296	1	i	i	PRON
inlawrev-21198	2296	2	d.	d.	PROPN
inlawrev-21198	2296	3	598	598	NUM
inlawrev-21198	2296	4	.	.	PUNCT
inlawrev-21198	2297	1	i	i	PRON
inlawrev-21198	2297	2	d.	d.	PROPN
inlawrev-21198	2297	3	at	at	ADP
inlawrev-21198	2297	4	1286	1286	NUM
inlawrev-21198	2297	5	.	.	PUNCT
inlawrev-21198	2298	1	599	599	NUM
inlawrev-21198	2298	2	.	.	PUNCT
inlawrev-21198	2299	1	i	i	PRON
inlawrev-21198	2299	2	d.	d.	PROPN
inlawrev-21198	2299	3	600	600	NUM
inlawrev-21198	2299	4	.	.	PUNCT
inlawrev-21198	2300	1	i	i	PRON
inlawrev-21198	2300	2	d.	d.	PROPN
inlawrev-21198	2300	3	601	601	NUM
inlawrev-21198	2300	4	.	.	PUNCT
inlawrev-21198	2301	1	i	i	PRON
inlawrev-21198	2301	2	d.	d.	PROPN
inlawrev-21198	2301	3	at	at	ADP
inlawrev-21198	2301	4	1287	1287	NUM
inlawrev-21198	2301	5	.	.	PUNCT
inlawrev-21198	2302	1	602	602	NUM
inlawrev-21198	2302	2	.	.	PUNCT
inlawrev-21198	2303	1	i	i	PRON
inlawrev-21198	2303	2	d.	d.	PROPN
inlawrev-21198	2303	3	603	603	NUM
inlawrev-21198	2303	4	.	.	PUNCT
inlawrev-21198	2304	1	i	i	PRON
inlawrev-21198	2304	2	d.	d.	PROPN
inlawrev-21198	2304	3	604	604	NUM
inlawrev-21198	2304	4	.	.	PUNCT
inlawrev-21198	2304	5	see	see	VERB
inlawrev-21198	2304	6	ind	ind	PROPN
inlawrev-21198	2304	7	.	.	PUNCT
inlawrev-21198	2305	1	r.	r.	PROPN
inlawrev-21198	2305	2	evid	evid	PROPN
inlawrev-21198	2305	3	.	.	PUNCT
inlawrev-21198	2306	1	801(a)-(c	801(a)-(c	NUM
inlawrev-21198	2306	2	)	)	PUNCT
inlawrev-21198	2306	3	(	(	PUNCT
inlawrev-21198	2306	4	providing	provide	VERB
inlawrev-21198	2306	5	that	that	DET
inlawrev-21198	2306	6	hearsay	hearsay	NOUN
inlawrev-21198	2306	7	is	be	AUX
inlawrev-21198	2306	8	a	a	DET
inlawrev-21198	2306	9	person	person	NOUN
inlawrev-21198	2306	10	’s	’s	PART
inlawrev-21198	2306	11	written	write	VERB
inlawrev-21198	2306	12	assertion	assertion	NOUN
inlawrev-21198	2306	13	that	that	SCONJ
inlawrev-21198	2306	14	:	:	PUNCT
inlawrev-21198	2306	15	“	"	PUNCT
inlawrev-21198	2306	16	(	(	PUNCT
inlawrev-21198	2306	17	1	1	X
inlawrev-21198	2306	18	)	)	PUNCT
inlawrev-21198	2306	19	is	be	AUX
inlawrev-21198	2306	20	not	not	PART
inlawrev-21198	2306	21	made	make	VERB
inlawrev-21198	2306	22	by	by	ADP
inlawrev-21198	2306	23	the	the	DET
inlawrev-21198	2306	24	person	person	NOUN
inlawrev-21198	2306	25	while	while	SCONJ
inlawrev-21198	2306	26	testifying	testify	VERB
inlawrev-21198	2306	27	at	at	ADP
inlawrev-21198	2306	28	trial	trial	NOUN
inlawrev-21198	2306	29	or	or	CCONJ
inlawrev-21198	2306	30	hearing	hearing	NOUN
inlawrev-21198	2306	31	;	;	PUNCT
inlawrev-21198	2306	32	and	and	CCONJ
inlawrev-21198	2306	33	(	(	PUNCT
inlawrev-21198	2306	34	2	2	X
inlawrev-21198	2306	35	)	)	PUNCT
inlawrev-21198	2306	36	is	be	AUX
inlawrev-21198	2306	37	offered	offer	VERB
inlawrev-21198	2306	38	in	in	ADP
inlawrev-21198	2306	39	evidence	evidence	NOUN
inlawrev-21198	2306	40	to	to	PART
inlawrev-21198	2306	41	prove	prove	VERB
inlawrev-21198	2306	42	the	the	DET
inlawrev-21198	2306	43	truth	truth	NOUN
inlawrev-21198	2306	44	of	of	ADP
inlawrev-21198	2306	45	the	the	DET
inlawrev-21198	2306	46	matter	matter	NOUN
inlawrev-21198	2306	47	asserted	assert	VERB
inlawrev-21198	2306	48	”	"	PUNCT
inlawrev-21198	2306	49	)	)	PUNCT
inlawrev-21198	2306	50	.	.	PUNCT
inlawrev-21198	2307	1	605	605	NUM
inlawrev-21198	2307	2	.	.	PUNCT
inlawrev-21198	2308	1	blesich	blesich	NOUN
inlawrev-21198	2308	2	,	,	PUNCT
inlawrev-21198	2308	3	46	46	NUM
inlawrev-21198	2308	4	n.e.3d	n.e.3d	NUM
inlawrev-21198	2308	5	at	at	ADP
inlawrev-21198	2308	6	1287	1287	NUM
inlawrev-21198	2308	7	.	.	PUNCT
inlawrev-21198	2309	1	606	606	NUM
inlawrev-21198	2309	2	.	.	PUNCT
inlawrev-21198	2310	1	i	i	PRON
inlawrev-21198	2310	2	d.	d.	PROPN
inlawrev-21198	2310	3	607	607	NUM
inlawrev-21198	2310	4	.	.	PUNCT
inlawrev-21198	2311	1	i	i	PRON
inlawrev-21198	2311	2	d.	d.	PROPN
inlawrev-21198	2311	3	2016	2016	NUM
inlawrev-21198	2311	4	]	]	PUNCT
inlawrev-21198	2311	5	taxation	taxation	NOUN
inlawrev-21198	2311	6	1287	1287	NUM
inlawrev-21198	2311	7	because	because	SCONJ
inlawrev-21198	2311	8	the	the	DET
inlawrev-21198	2311	9	indiana	indiana	PROPN
inlawrev-21198	2311	10	’s	’s	PART
inlawrev-21198	2311	11	rules	rule	NOUN
inlawrev-21198	2311	12	of	of	ADP
inlawrev-21198	2311	13	evidence	evidence	NOUN
inlawrev-21198	2311	14	prohibit	prohibit	VERB
inlawrev-21198	2311	15	the	the	DET
inlawrev-21198	2311	16	use	use	NOUN
inlawrev-21198	2311	17	of	of	ADP
inlawrev-21198	2311	18	settlement	settlement	NOUN
inlawrev-21198	2311	19	terms	term	NOUN
inlawrev-21198	2311	20	and	and	CCONJ
inlawrev-21198	2311	21	settlement	settlement	NOUN
inlawrev-21198	2311	22	negotiations	negotiation	NOUN
inlawrev-21198	2311	23	to	to	PART
inlawrev-21198	2311	24	prove	prove	VERB
inlawrev-21198	2311	25	either	either	CCONJ
inlawrev-21198	2311	26	the	the	DET
inlawrev-21198	2311	27	liability	liability	NOUN
inlawrev-21198	2311	28	for	for	ADP
inlawrev-21198	2311	29	or	or	CCONJ
inlawrev-21198	2311	30	the	the	DET
inlawrev-21198	2311	31	invalidity	invalidity	NOUN
inlawrev-21198	2311	32	of	of	ADP
inlawrev-21198	2311	33	a	a	DET
inlawrev-21198	2311	34	claim	claim	NOUN
inlawrev-21198	2311	35	or	or	CCONJ
inlawrev-21198	2311	36	its	its	PRON
inlawrev-21198	2311	37	amount	amount	NOUN
inlawrev-21198	2311	38	,	,	PUNCT
inlawrev-21198	2311	39	the	the	DET
inlawrev-21198	2311	40	tax	tax	NOUN
inlawrev-21198	2311	41	court	court	NOUN
inlawrev-21198	2311	42	disagreed	disagree	VERB
inlawrev-21198	2311	43	again	again	ADV
inlawrev-21198	2311	44	.	.	PUNCT
inlawrev-21198	2312	1	consequently	consequently	ADV
inlawrev-21198	2312	2	,	,	PUNCT
inlawrev-21198	2312	3	the	the	DET
inlawrev-21198	2312	4	t	t	NOUN
inlawrev-21198	2312	5	ax	ax	NOUN
inlawrev-21198	2312	6	c	c	PROPN
inlawrev-21198	2312	7	ourt608	ourt608	PROPN
inlawrev-21198	2312	8	determined	determine	VERB
inlawrev-21198	2312	9	the	the	DET
inlawrev-21198	2312	10	ibtr	ibtr	VERB
inlawrev-21198	2312	11	“	"	PUNCT
inlawrev-21198	2312	12	did	do	AUX
inlawrev-21198	2312	13	not	not	PART
inlawrev-21198	2312	14	err	err	VERB
inlawrev-21198	2312	15	in	in	ADP
inlawrev-21198	2312	16	rejecting	reject	VERB
inlawrev-21198	2312	17	the	the	DET
inlawrev-21198	2312	18	settlement	settlement	NOUN
inlawrev-21198	2312	19	letter	letter	NOUN
inlawrev-21198	2312	20	.	.	PUNCT
inlawrev-21198	2312	21	”609	”609	VERB
inlawrev-21198	2312	22	finally	finally	ADV
inlawrev-21198	2312	23	,	,	PUNCT
inlawrev-21198	2312	24	b	b	X
inlawrev-21198	2312	25	lesich	lesich	PROPN
inlawrev-21198	2312	26	requested	request	VERB
inlawrev-21198	2312	27	the	the	DET
inlawrev-21198	2312	28	tax	tax	NOUN
inlawrev-21198	2312	29	court	court	NOUN
inlawrev-21198	2312	30	vacate	vacate	VERB
inlawrev-21198	2312	31	the	the	DET
inlawrev-21198	2312	32	ibtr	ibtr	VERB
inlawrev-21198	2312	33	’s	’s	PART
inlawrev-21198	2312	34	final	final	ADJ
inlawrev-21198	2312	35	determination	determination	NOUN
inlawrev-21198	2312	36	and	and	CCONJ
inlawrev-21198	2312	37	reduce	reduce	VERB
inlawrev-21198	2312	38	his	his	PRON
inlawrev-21198	2312	39	2010	2010	NUM
inlawrev-21198	2312	40	assessment	assessment	NOUN
inlawrev-21198	2312	41	to	to	ADP
inlawrev-21198	2312	42	$	$	SYM
inlawrev-21198	2312	43	181,000	181,000	NUM
inlawrev-21198	2312	44	.	.	PUNCT
inlawrev-21198	2313	1	the	the	DET
inlawrev-21198	2313	2	tax	tax	NOUN
inlawrev-21198	2313	3	court,610	court,610	VERB
inlawrev-21198	2313	4	however	however	ADV
inlawrev-21198	2313	5	,	,	PUNCT
inlawrev-21198	2313	6	did	do	AUX
inlawrev-21198	2313	7	not	not	PART
inlawrev-21198	2313	8	grant	grant	VERB
inlawrev-21198	2313	9	blesich	blesich	NOUN
inlawrev-21198	2313	10	’s	’s	PART
inlawrev-21198	2313	11	request	request	NOUN
inlawrev-21198	2313	12	.	.	PUNCT
inlawrev-21198	2314	1	w	w	PROPN
inlawrev-21198	2314	2	hen	hen	PROPN
inlawrev-21198	2314	3	b	b	PROPN
inlawrev-21198	2314	4	lesich	lesich	PROPN
inlawrev-21198	2314	5	appealed	appeal	VERB
inlawrev-21198	2314	6	from	from	ADP
inlawrev-21198	2314	7	the611	the611	ADJ
inlawrev-21198	2314	8	ptaboa	ptaboa	NOUN
inlawrev-21198	2314	9	,	,	PUNCT
inlawrev-21198	2314	10	indiana	indiana	PROPN
inlawrev-21198	2314	11	code	code	PROPN
inlawrev-21198	2314	12	section	section	NOUN
inlawrev-21198	2314	13	6	6	NUM
inlawrev-21198	2314	14	-	-	SYM
inlawrev-21198	2314	15	1.1	1.1	NUM
inlawrev-21198	2314	16	-	-	PUNCT
inlawrev-21198	2314	17	15	15	NUM
inlawrev-21198	2314	18	-	-	SYM
inlawrev-21198	2314	19	4	4	NUM
inlawrev-21198	2314	20	provided	provide	VERB
inlawrev-21198	2314	21	the	the	DET
inlawrev-21198	2314	22	ibtr	ibtr	VERB
inlawrev-21198	2314	23	needed	need	VERB
inlawrev-21198	2314	24	to	to	PART
inlawrev-21198	2314	25	hold	hold	VERB
inlawrev-21198	2314	26	a	a	DET
inlawrev-21198	2314	27	hearing	hearing	NOUN
inlawrev-21198	2314	28	on	on	ADP
inlawrev-21198	2314	29	his	his	PRON
inlawrev-21198	2314	30	appeal	appeal	NOUN
inlawrev-21198	2314	31	within	within	ADP
inlawrev-21198	2314	32	nine	nine	NUM
inlawrev-21198	2314	33	months	month	NOUN
inlawrev-21198	2314	34	after	after	SCONJ
inlawrev-21198	2314	35	a	a	DET
inlawrev-21198	2314	36	petition	petition	NOUN
inlawrev-21198	2314	37	is	be	AUX
inlawrev-21198	2314	38	filed	file	VERB
inlawrev-21198	2314	39	.	.	PUNCT
inlawrev-21198	2315	1	the	the	DET
inlawrev-21198	2315	2	statute612	statute612	PROPN
inlawrev-21198	2315	3	further	far	ADV
inlawrev-21198	2315	4	required	require	VERB
inlawrev-21198	2315	5	,	,	PUNCT
inlawrev-21198	2315	6	absent	absent	ADJ
inlawrev-21198	2315	7	an	an	DET
inlawrev-21198	2315	8	extension	extension	NOUN
inlawrev-21198	2315	9	,	,	PUNCT
inlawrev-21198	2315	10	the	the	DET
inlawrev-21198	2315	11	ibtr	ibtr	ADJ
inlawrev-21198	2315	12	to	to	PART
inlawrev-21198	2315	13	issue	issue	VERB
inlawrev-21198	2315	14	its	its	PRON
inlawrev-21198	2315	15	final	final	ADJ
inlawrev-21198	2315	16	determination	determination	NOUN
inlawrev-21198	2315	17	on	on	ADP
inlawrev-21198	2315	18	that	that	DET
inlawrev-21198	2315	19	appeal	appeal	NOUN
inlawrev-21198	2315	20	within	within	ADP
inlawrev-21198	2315	21	ninety	ninety	NUM
inlawrev-21198	2315	22	days	day	NOUN
inlawrev-21198	2315	23	of	of	ADP
inlawrev-21198	2315	24	that	that	DET
inlawrev-21198	2315	25	hearing	hearing	NOUN
inlawrev-21198	2315	26	.	.	PUNCT
inlawrev-21198	2316	1	although	although	SCONJ
inlawrev-21198	2316	2	no	no	DET
inlawrev-21198	2316	3	one	one	NOUN
inlawrev-21198	2316	4	contested	contest	VERB
inlawrev-21198	2316	5	that613	that613	PROPN
inlawrev-21198	2316	6	the	the	DET
inlawrev-21198	2316	7	ibtr	ibtr	NOUN
inlawrev-21198	2316	8	failed	fail	VERB
inlawrev-21198	2316	9	to	to	PART
inlawrev-21198	2316	10	hold	hold	VERB
inlawrev-21198	2316	11	its	its	PRON
inlawrev-21198	2316	12	hearing	hearing	NOUN
inlawrev-21198	2316	13	on	on	ADP
inlawrev-21198	2316	14	blesich	blesich	NOUN
inlawrev-21198	2316	15	’s	’s	PART
inlawrev-21198	2316	16	appeal	appeal	NOUN
inlawrev-21198	2316	17	within	within	ADP
inlawrev-21198	2316	18	the	the	DET
inlawrev-21198	2316	19	statutory	statutory	ADJ
inlawrev-21198	2316	20	required	require	VERB
inlawrev-21198	2316	21	time	time	NOUN
inlawrev-21198	2316	22	period	period	NOUN
inlawrev-21198	2316	23	,	,	PUNCT
inlawrev-21198	2316	24	the	the	DET
inlawrev-21198	2316	25	statute	statute	NOUN
inlawrev-21198	2316	26	does	do	AUX
inlawrev-21198	2316	27	not	not	PART
inlawrev-21198	2316	28	provide	provide	VERB
inlawrev-21198	2316	29	a	a	DET
inlawrev-21198	2316	30	remedy	remedy	NOUN
inlawrev-21198	2316	31	for	for	ADP
inlawrev-21198	2316	32	these	these	DET
inlawrev-21198	2316	33	types	type	NOUN
inlawrev-21198	2316	34	of	of	ADP
inlawrev-21198	2316	35	violations	violation	NOUN
inlawrev-21198	2316	36	.	.	PUNCT
inlawrev-21198	2317	1	w	w	NOUN
inlawrev-21198	2317	2	hen	hen	NOUN
inlawrev-21198	2317	3	the	the	DET
inlawrev-21198	2317	4	ibtr	ibtr	NOUN
inlawrev-21198	2317	5	failed	fail	VERB
inlawrev-21198	2317	6	to	to	PART
inlawrev-21198	2317	7	issue	issue	VERB
inlawrev-21198	2317	8	a	a	DET
inlawrev-21198	2317	9	final	final	ADJ
inlawrev-21198	2317	10	determination	determination	NOUN
inlawrev-21198	2317	11	within	within	ADP
inlawrev-21198	2317	12	the614	the614	NOUN
inlawrev-21198	2317	13	required	require	VERB
inlawrev-21198	2317	14	time	time	NOUN
inlawrev-21198	2317	15	period	period	NOUN
inlawrev-21198	2317	16	,	,	PUNCT
inlawrev-21198	2317	17	“	"	PUNCT
inlawrev-21198	2317	18	blesich	blesich	NOUN
inlawrev-21198	2317	19	availed	avail	VERB
inlawrev-21198	2317	20	himself	himself	PRON
inlawrev-21198	2317	21	of	of	ADP
inlawrev-21198	2317	22	the	the	DET
inlawrev-21198	2317	23	remedy	remedy	NOUN
inlawrev-21198	2317	24	provided	provide	VERB
inlawrev-21198	2317	25	by	by	ADP
inlawrev-21198	2317	26	statute	statute	NOUN
inlawrev-21198	2317	27	,	,	PUNCT
inlawrev-21198	2317	28	”	"	PUNCT
inlawrev-21198	2317	29	by	by	ADP
inlawrev-21198	2317	30	waiting	wait	VERB
inlawrev-21198	2317	31	for	for	ADP
inlawrev-21198	2317	32	the	the	DET
inlawrev-21198	2317	33	ibtr	ibtr	ADJ
inlawrev-21198	2317	34	“	"	PUNCT
inlawrev-21198	2317	35	to	to	PART
inlawrev-21198	2317	36	make	make	VERB
inlawrev-21198	2317	37	a	a	DET
inlawrev-21198	2317	38	final	final	ADJ
inlawrev-21198	2317	39	determination	determination	NOUN
inlawrev-21198	2317	40	instead	instead	ADV
inlawrev-21198	2317	41	of	of	ADP
inlawrev-21198	2317	42	filing	file	VERB
inlawrev-21198	2317	43	a	a	DET
inlawrev-21198	2317	44	petition	petition	NOUN
inlawrev-21198	2317	45	for	for	ADP
inlawrev-21198	2317	46	review	review	NOUN
inlawrev-21198	2317	47	.	.	PUNCT
inlawrev-21198	2317	48	”	"	PUNCT
inlawrev-21198	2318	1	blesich	blesich	NOUN
inlawrev-21198	2318	2	,	,	PUNCT
inlawrev-21198	2318	3	therefore	therefore	ADV
inlawrev-21198	2318	4	,	,	PUNCT
inlawrev-21198	2318	5	was	be	AUX
inlawrev-21198	2318	6	not	not	PART
inlawrev-21198	2318	7	prejudiced	prejudice	VERB
inlawrev-21198	2318	8	by	by	ADP
inlawrev-21198	2318	9	the	the	DET
inlawrev-21198	2318	10	ibtr	ibtr	PROPN
inlawrev-21198	2318	11	’s	’s	PART
inlawrev-21198	2318	12	delays.615	delays.615	PROPN
inlawrev-21198	2318	13	616	616	NUM
inlawrev-21198	2318	14	accordingly	accordingly	ADV
inlawrev-21198	2318	15	,	,	PUNCT
inlawrev-21198	2318	16	the	the	DET
inlawrev-21198	2318	17	tax	tax	NOUN
inlawrev-21198	2318	18	court	court	NOUN
inlawrev-21198	2318	19	made	make	VERB
inlawrev-21198	2318	20	a	a	DET
inlawrev-21198	2318	21	determination	determination	NOUN
inlawrev-21198	2318	22	against	against	ADP
inlawrev-21198	2318	23	blesich	blesich	NOUN
inlawrev-21198	2318	24	on	on	ADP
inlawrev-21198	2318	25	that	that	DET
inlawrev-21198	2318	26	issue.617	issue.617	PROPN
inlawrev-21198	2318	27	b.	b.	PROPN
inlawrev-21198	2318	28	local	local	ADJ
inlawrev-21198	2318	29	tax	tax	NOUN
inlawrev-21198	2318	30	1	1	NUM
inlawrev-21198	2318	31	.	.	PUNCT
inlawrev-21198	2318	32	board	board	NOUN
inlawrev-21198	2318	33	of	of	ADP
inlawrev-21198	2318	34	commissioners	commissioner	NOUN
inlawrev-21198	2318	35	of	of	ADP
inlawrev-21198	2318	36	clark	clark	PROPN
inlawrev-21198	2318	37	county	county	PROPN
inlawrev-21198	2318	38	v.	v.	PROPN
inlawrev-21198	2318	39	indiana	indiana	PROPN
inlawrev-21198	2318	40	department	department	PROPN
inlawrev-21198	2318	41	of	of	ADP
inlawrev-21198	2318	42	local	local	ADJ
inlawrev-21198	2318	43	government	government	NOUN
inlawrev-21198	2318	44	finance	finance	NOUN
inlawrev-21198	2318	45	.	.	PUNCT
inlawrev-21198	2319	1	—	—	PUNCT
inlawrev-21198	2319	2	over	over	ADP
inlawrev-21198	2319	3	100	100	NUM
inlawrev-21198	2319	4	taxpayers	taxpayer	NOUN
inlawrev-21198	2319	5	filed	file	VERB
inlawrev-21198	2319	6	an	an	DET
inlawrev-21198	2319	7	objection	objection	NOUN
inlawrev-21198	2319	8	with	with	ADP
inlawrev-21198	2319	9	clark618	clark618	PROPN
inlawrev-21198	2319	10	county	county	NOUN
inlawrev-21198	2319	11	when	when	SCONJ
inlawrev-21198	2319	12	the	the	DET
inlawrev-21198	2319	13	ibtr	ibtr	VERB
inlawrev-21198	2319	14	petitioned	petition	VERB
inlawrev-21198	2319	15	the	the	DET
inlawrev-21198	2319	16	dlgf	dlgf	NOUN
inlawrev-21198	2319	17	for	for	ADP
inlawrev-21198	2319	18	a	a	DET
inlawrev-21198	2319	19	tax	tax	NOUN
inlawrev-21198	2319	20	rate	rate	NOUN
inlawrev-21198	2319	21	increase	increase	NOUN
inlawrev-21198	2319	22	.	.	PUNCT
inlawrev-21198	2320	1	thereafter,619	thereafter,619	PROPN
inlawrev-21198	2321	1	the	the	DET
inlawrev-21198	2321	2	dlgf	dlgf	NOUN
inlawrev-21198	2321	3	issued	issue	VERB
inlawrev-21198	2321	4	a	a	DET
inlawrev-21198	2321	5	final	final	ADJ
inlawrev-21198	2321	6	determination	determination	NOUN
inlawrev-21198	2321	7	,	,	PUNCT
inlawrev-21198	2321	8	which	which	PRON
inlawrev-21198	2321	9	denied	deny	VERB
inlawrev-21198	2321	10	the	the	DET
inlawrev-21198	2321	11	ibtr	ibtr	VERB
inlawrev-21198	2321	12	’s	’s	PART
inlawrev-21198	2321	13	request	request	NOUN
inlawrev-21198	2321	14	,	,	PUNCT
inlawrev-21198	2321	15	explaining	explain	VERB
inlawrev-21198	2321	16	the	the	DET
inlawrev-21198	2321	17	ib	ib	NOUN
inlawrev-21198	2321	18	tr	tr	AUX
inlawrev-21198	2321	19	sought	seek	VERB
inlawrev-21198	2321	20	to	to	PART
inlawrev-21198	2321	21	increase	increase	VERB
inlawrev-21198	2321	22	the	the	DET
inlawrev-21198	2321	23	tax	tax	NOUN
inlawrev-21198	2321	24	rate	rate	NOUN
inlawrev-21198	2321	25	for	for	ADP
inlawrev-21198	2321	26	a	a	DET
inlawrev-21198	2321	27	purpose	purpose	NOUN
inlawrev-21198	2321	28	not	not	PART
inlawrev-21198	2321	29	expressly	expressly	ADV
inlawrev-21198	2321	30	authorized	authorize	VERB
inlawrev-21198	2321	31	under	under	ADP
inlawrev-21198	2321	32	indiana	indiana	PROPN
inlawrev-21198	2321	33	code	code	PROPN
inlawrev-21198	2321	34	sections	section	NOUN
inlawrev-21198	2321	35	6	6	NUM
inlawrev-21198	2321	36	-	-	SYM
inlawrev-21198	2321	37	1.1	1.1	NUM
inlawrev-21198	2321	38	-	-	SYM
inlawrev-21198	2321	39	41	41	NUM
inlawrev-21198	2321	40	or	or	CCONJ
inlawrev-21198	2321	41	36	36	NUM
inlawrev-21198	2321	42	-	-	SYM
inlawrev-21198	2321	43	9	9	NUM
inlawrev-21198	2321	44	-	-	PUNCT
inlawrev-21198	2321	45	14.5	14.5	NUM
inlawrev-21198	2321	46	-	-	SYM
inlawrev-21198	2321	47	2	2	NUM
inlawrev-21198	2321	48	.	.	PUNCT
inlawrev-21198	2322	1	thus	thus	ADV
inlawrev-21198	2322	2	,	,	PUNCT
inlawrev-21198	2322	3	the620	the620	PROPN
inlawrev-21198	2322	4	ibtr	ibtr	VERB
inlawrev-21198	2322	5	initiated	initiate	VERB
inlawrev-21198	2322	6	a	a	DET
inlawrev-21198	2322	7	tax	tax	NOUN
inlawrev-21198	2322	8	appeal.621	appeal.621	PROPN
inlawrev-21198	2322	9	on	on	ADP
inlawrev-21198	2322	10	appeal	appeal	NOUN
inlawrev-21198	2322	11	to	to	ADP
inlawrev-21198	2322	12	the	the	DET
inlawrev-21198	2322	13	t	t	NOUN
inlawrev-21198	2322	14	ax	ax	NOUN
inlawrev-21198	2322	15	court	court	NOUN
inlawrev-21198	2322	16	,	,	PUNCT
inlawrev-21198	2322	17	the	the	DET
inlawrev-21198	2322	18	ibtr	ibtr	VERB
inlawrev-21198	2322	19	contended	contend	VERB
inlawrev-21198	2322	20	the	the	DET
inlawrev-21198	2322	21	dlgf	dlgf	NOUN
inlawrev-21198	2322	22	exceeded	exceed	VERB
inlawrev-21198	2322	23	its	its	PRON
inlawrev-21198	2322	24	authority	authority	NOUN
inlawrev-21198	2322	25	and	and	CCONJ
inlawrev-21198	2322	26	because	because	SCONJ
inlawrev-21198	2322	27	the	the	DET
inlawrev-21198	2322	28	dlgf	dlgf	NOUN
inlawrev-21198	2322	29	findings	finding	NOUN
inlawrev-21198	2322	30	were	be	AUX
inlawrev-21198	2322	31	contrary	contrary	ADJ
inlawrev-21198	2322	32	to	to	ADP
inlawrev-21198	2322	33	law	law	NOUN
inlawrev-21198	2322	34	.	.	PUNCT
inlawrev-21198	2323	1	h	h	PROPN
inlawrev-21198	2323	2	owever	owever	NOUN
inlawrev-21198	2323	3	,	,	PUNCT
inlawrev-21198	2323	4	the622	the622	ADJ
inlawrev-21198	2323	5	608	608	NUM
inlawrev-21198	2323	6	.	.	PUNCT
inlawrev-21198	2324	1	i	i	PRON
inlawrev-21198	2324	2	d.	d.	PROPN
inlawrev-21198	2324	3	at	at	ADP
inlawrev-21198	2324	4	1287	1287	NUM
inlawrev-21198	2324	5	.	.	PUNCT
inlawrev-21198	2325	1	609	609	NUM
inlawrev-21198	2325	2	.	.	PUNCT
inlawrev-21198	2326	1	i	i	PRON
inlawrev-21198	2326	2	d.	d.	PROPN
inlawrev-21198	2326	3	at	at	ADP
inlawrev-21198	2326	4	1288	1288	NUM
inlawrev-21198	2326	5	.	.	PUNCT
inlawrev-21198	2327	1	610	610	NUM
inlawrev-21198	2327	2	.	.	PUNCT
inlawrev-21198	2328	1	i	i	PRON
inlawrev-21198	2328	2	d.	d.	PROPN
inlawrev-21198	2328	3	611	611	NUM
inlawrev-21198	2328	4	.	.	PUNCT
inlawrev-21198	2329	1	i	i	PRON
inlawrev-21198	2329	2	d.	d.	PROPN
inlawrev-21198	2329	3	612	612	NUM
inlawrev-21198	2329	4	.	.	PUNCT
inlawrev-21198	2330	1	i	i	PRON
inlawrev-21198	2330	2	d.	d.	PROPN
inlawrev-21198	2330	3	(	(	PUNCT
inlawrev-21198	2330	4	citing	cite	VERB
inlawrev-21198	2330	5	ind	ind	NOUN
inlawrev-21198	2330	6	.	.	PUNCT
inlawrev-21198	2331	1	code	code	PROPN
inlawrev-21198	2331	2	§	§	PROPN
inlawrev-21198	2331	3	6	6	NUM
inlawrev-21198	2331	4	-	-	SYM
inlawrev-21198	2331	5	1.1	1.1	NUM
inlawrev-21198	2331	6	-	-	PUNCT
inlawrev-21198	2331	7	15	15	NUM
inlawrev-21198	2331	8	-	-	PUNCT
inlawrev-21198	2331	9	4(e)-(f	4(e)-(f	NUM
inlawrev-21198	2331	10	)	)	PUNCT
inlawrev-21198	2331	11	(	(	PUNCT
inlawrev-21198	2331	12	2013	2013	NUM
inlawrev-21198	2331	13	)	)	PUNCT
inlawrev-21198	2331	14	(	(	PUNCT
inlawrev-21198	2331	15	amended	amend	VERB
inlawrev-21198	2331	16	2014	2014	NUM
inlawrev-21198	2331	17	)	)	PUNCT
inlawrev-21198	2331	18	)	)	PUNCT
inlawrev-21198	2331	19	.	.	PUNCT
inlawrev-21198	2332	1	613	613	NUM
inlawrev-21198	2332	2	.	.	PUNCT
inlawrev-21198	2333	1	i	i	PRON
inlawrev-21198	2333	2	d.	d.	PROPN
inlawrev-21198	2333	3	(	(	PUNCT
inlawrev-21198	2333	4	citing	cite	VERB
inlawrev-21198	2333	5	ind	ind	NOUN
inlawrev-21198	2333	6	.	.	PUNCT
inlawrev-21198	2334	1	code	code	PROPN
inlawrev-21198	2334	2	§	§	PROPN
inlawrev-21198	2334	3	6	6	NUM
inlawrev-21198	2334	4	-	-	SYM
inlawrev-21198	2334	5	1.1	1.1	NUM
inlawrev-21198	2334	6	-	-	PUNCT
inlawrev-21198	2334	7	15	15	NUM
inlawrev-21198	2334	8	-	-	PUNCT
inlawrev-21198	2334	9	4(e)-(f	4(e)-(f	NUM
inlawrev-21198	2334	10	)	)	PUNCT
inlawrev-21198	2334	11	)	)	PUNCT
inlawrev-21198	2334	12	.	.	PUNCT
inlawrev-21198	2335	1	614	614	NUM
inlawrev-21198	2335	2	.	.	PUNCT
inlawrev-21198	2336	1	i	i	PRON
inlawrev-21198	2336	2	d.	d.	PROPN
inlawrev-21198	2336	3	615	615	NUM
inlawrev-21198	2336	4	.	.	PUNCT
inlawrev-21198	2337	1	i	i	PRON
inlawrev-21198	2337	2	d.	d.	PROPN
inlawrev-21198	2337	3	at	at	ADP
inlawrev-21198	2337	4	1289	1289	NUM
inlawrev-21198	2337	5	.	.	PUNCT
inlawrev-21198	2338	1	616	616	NUM
inlawrev-21198	2338	2	.	.	PUNCT
inlawrev-21198	2339	1	i	i	PRON
inlawrev-21198	2339	2	d.	d.	PROPN
inlawrev-21198	2339	3	617	617	NUM
inlawrev-21198	2339	4	.	.	PUNCT
inlawrev-21198	2340	1	i	i	PRON
inlawrev-21198	2340	2	d.	d.	PROPN
inlawrev-21198	2340	3	618	618	NUM
inlawrev-21198	2340	4	.	.	PUNCT
inlawrev-21198	2340	5	31	31	NUM
inlawrev-21198	2340	6	n.e.3d	n.e.3d	ADP
inlawrev-21198	2340	7	552	552	NUM
inlawrev-21198	2340	8	(	(	PUNCT
inlawrev-21198	2340	9	ind	ind	NOUN
inlawrev-21198	2340	10	.	.	PUNCT
inlawrev-21198	2341	1	t.c	t.c	PROPN
inlawrev-21198	2341	2	.	.	PROPN
inlawrev-21198	2341	3	2015	2015	NUM
inlawrev-21198	2341	4	)	)	PUNCT
inlawrev-21198	2341	5	.	.	PUNCT
inlawrev-21198	2342	1	619	619	NUM
inlawrev-21198	2342	2	.	.	PUNCT
inlawrev-21198	2343	1	i	i	PRON
inlawrev-21198	2343	2	d.	d.	PROPN
inlawrev-21198	2343	3	at	at	ADP
inlawrev-21198	2343	4	554	554	NUM
inlawrev-21198	2343	5	.	.	PUNCT
inlawrev-21198	2344	1	620	620	NUM
inlawrev-21198	2344	2	.	.	PUNCT
inlawrev-21198	2345	1	i	i	PRON
inlawrev-21198	2345	2	d.	d.	VERB
inlawrev-21198	2345	3	at	at	ADP
inlawrev-21198	2345	4	554	554	NUM
inlawrev-21198	2345	5	-	-	SYM
inlawrev-21198	2345	6	55	55	NUM
inlawrev-21198	2345	7	.	.	PUNCT
inlawrev-21198	2346	1	621	621	NUM
inlawrev-21198	2346	2	.	.	PUNCT
inlawrev-21198	2347	1	i	i	PRON
inlawrev-21198	2347	2	d.	d.	PROPN
inlawrev-21198	2347	3	at	at	ADP
inlawrev-21198	2347	4	555	555	NUM
inlawrev-21198	2347	5	.	.	PUNCT
inlawrev-21198	2348	1	622	622	NUM
inlawrev-21198	2348	2	.	.	PUNCT
inlawrev-21198	2349	1	i	i	PRON
inlawrev-21198	2349	2	d.	d.	PROPN
inlawrev-21198	2349	3	1288	1288	NUM
inlawrev-21198	2349	4	indiana	indiana	PROPN
inlawrev-21198	2349	5	law	law	PROPN
inlawrev-21198	2349	6	review	review	NOUN
inlawrev-21198	2349	7	[	[	X
inlawrev-21198	2349	8	vol	vol	NOUN
inlawrev-21198	2349	9	.	.	PUNCT
inlawrev-21198	2350	1	49:1235	49:1235	NUM
inlawrev-21198	2350	2	tax	tax	NOUN
inlawrev-21198	2350	3	court	court	NOUN
inlawrev-21198	2350	4	affirmed	affirm	VERB
inlawrev-21198	2350	5	the	the	DET
inlawrev-21198	2350	6	final	final	ADJ
inlawrev-21198	2350	7	determination	determination	NOUN
inlawrev-21198	2350	8	of	of	ADP
inlawrev-21198	2350	9	the	the	DET
inlawrev-21198	2350	10	dlgf	dlgf	NOUN
inlawrev-21198	2350	11	,	,	PUNCT
inlawrev-21198	2350	12	finding	find	VERB
inlawrev-21198	2350	13	that	that	SCONJ
inlawrev-21198	2350	14	“	"	PUNCT
inlawrev-21198	2350	15	[	[	X
inlawrev-21198	2350	16	b]oth	b]oth	NOUN
inlawrev-21198	2350	17	chapter	chapter	NOUN
inlawrev-21198	2350	18	41	41	NUM
inlawrev-21198	2350	19	,	,	PUNCT
inlawrev-21198	2350	20	and	and	CCONJ
inlawrev-21198	2350	21	indiana	indiana	PROPN
inlawrev-21198	2350	22	code	code	PROPN
inlawrev-21198	2350	23	§	§	PROPN
inlawrev-21198	2350	24	36	36	NUM
inlawrev-21198	2350	25	-	-	SYM
inlawrev-21198	2350	26	9	9	NUM
inlawrev-21198	2350	27	-	-	PUNCT
inlawrev-21198	2350	28	14.5	14.5	NUM
inlawrev-21198	2350	29	-	-	SYM
inlawrev-21198	2350	30	2	2	NUM
inlawrev-21198	2350	31	[	[	X
inlawrev-21198	2350	32	]	]	X
inlawrev-21198	2350	33	require[d	require[d	X
inlawrev-21198	2350	34	]	]	PUNCT
inlawrev-21198	2350	35	.	.	PUNCT
inlawrev-21198	2350	36	.	.	PUNCT
inlawrev-21198	2350	37	.	.	PUNCT
inlawrev-21198	2351	1	the	the	DET
inlawrev-21198	2351	2	tax	tax	NOUN
inlawrev-21198	2351	3	levy	levy	NOUN
inlawrev-21198	2351	4	be	be	AUX
inlawrev-21198	2351	5	established	establish	VERB
inlawrev-21198	2351	6	for	for	ADP
inlawrev-21198	2351	7	one	one	NUM
inlawrev-21198	2351	8	of	of	ADP
inlawrev-21198	2351	9	the	the	DET
inlawrev-21198	2351	10	enumerated	enumerate	VERB
inlawrev-21198	2351	11	statutory	statutory	ADJ
inlawrev-21198	2351	12	purposes	purpose	NOUN
inlawrev-21198	2351	13	.	.	PUNCT
inlawrev-21198	2351	14	”	"	PUNCT
inlawrev-21198	2352	1	thus	thus	ADV
inlawrev-21198	2352	2	,	,	PUNCT
inlawrev-21198	2352	3	contrary	contrary	ADV
inlawrev-21198	2352	4	to	to	PART
inlawrev-21198	2352	5	the623	the623	VERB
inlawrev-21198	2352	6	ibtr	ibtr	PROPN
inlawrev-21198	2352	7	’s	’s	PART
inlawrev-21198	2352	8	contentions	contention	NOUN
inlawrev-21198	2352	9	,	,	PUNCT
inlawrev-21198	2352	10	the	the	DET
inlawrev-21198	2352	11	plain	plain	ADJ
inlawrev-21198	2352	12	terms	term	NOUN
inlawrev-21198	2352	13	of	of	ADP
inlawrev-21198	2352	14	indiana	indiana	PROPN
inlawrev-21198	2352	15	code	code	PROPN
inlawrev-21198	2352	16	section	section	NOUN
inlawrev-21198	2352	17	36	36	NUM
inlawrev-21198	2352	18	-	-	SYM
inlawrev-21198	2352	19	9	9	NUM
inlawrev-21198	2352	20	-	-	PUNCT
inlawrev-21198	2352	21	14.5	14.5	NUM
inlawrev-21198	2352	22	-	-	PUNCT
inlawrev-21198	2352	23	8(c	8(c	NUM
inlawrev-21198	2352	24	)	)	PUNCT
inlawrev-21198	2352	25	not	not	PART
inlawrev-21198	2352	26	indicate	indicate	VERB
inlawrev-21198	2352	27	that	that	SCONJ
inlawrev-21198	2352	28	new	new	ADJ
inlawrev-21198	2352	29	property	property	NOUN
inlawrev-21198	2352	30	tax	tax	NOUN
inlawrev-21198	2352	31	revenues	revenue	NOUN
inlawrev-21198	2352	32	may	may	AUX
inlawrev-21198	2352	33	be	be	AUX
inlawrev-21198	2352	34	generated	generate	VERB
inlawrev-21198	2352	35	by	by	ADP
inlawrev-21198	2352	36	increasing	increase	VERB
inlawrev-21198	2352	37	an	an	DET
inlawrev-21198	2352	38	existing	exist	VERB
inlawrev-21198	2352	39	fund	fund	NOUN
inlawrev-21198	2352	40	’s	’s	PART
inlawrev-21198	2352	41	tax	tax	NOUN
inlawrev-21198	2352	42	rate	rate	NOUN
inlawrev-21198	2352	43	.	.	PUNCT
inlawrev-21198	2353	1	instead	instead	ADV
inlawrev-21198	2353	2	,	,	PUNCT
inlawrev-21198	2353	3	that	that	DET
inlawrev-21198	2353	4	statute	statute	NOUN
inlawrev-21198	2353	5	indicates	indicate	VERB
inlawrev-21198	2353	6	money	money	NOUN
inlawrev-21198	2353	7	already	already	ADV
inlawrev-21198	2353	8	in	in	ADP
inlawrev-21198	2353	9	the	the	DET
inlawrev-21198	2353	10	fund624	fund624	PROPN
inlawrev-21198	2353	11	may	may	AUX
inlawrev-21198	2353	12	be	be	AUX
inlawrev-21198	2353	13	used	use	VERB
inlawrev-21198	2353	14	in	in	ADP
inlawrev-21198	2353	15	emergencies	emergency	NOUN
inlawrev-21198	2353	16	.	.	PUNCT
inlawrev-21198	2354	1	“	"	PUNCT
inlawrev-21198	2354	2	therefore	therefore	ADV
inlawrev-21198	2354	3	,	,	PUNCT
inlawrev-21198	2354	4	the	the	DET
inlawrev-21198	2354	5	dlgf	dlgf	NOUN
inlawrev-21198	2354	6	’s	’s	PART
inlawrev-21198	2354	7	consideration	consideration	NOUN
inlawrev-21198	2354	8	of	of	ADP
inlawrev-21198	2354	9	the625	the625	PROPN
inlawrev-21198	2354	10	[	[	X
inlawrev-21198	2354	11	ibtr	ibtr	VERB
inlawrev-21198	2354	12	’s	’s	PART
inlawrev-21198	2354	13	]	]	PUNCT
inlawrev-21198	2354	14	purpose	purpose	NOUN
inlawrev-21198	2354	15	for	for	ADP
inlawrev-21198	2354	16	requesting	request	VERB
inlawrev-21198	2354	17	an	an	DET
inlawrev-21198	2354	18	increase	increase	NOUN
inlawrev-21198	2354	19	to	to	ADP
inlawrev-21198	2354	20	the	the	DET
inlawrev-21198	2354	21	[	[	X
inlawrev-21198	2354	22	tax	tax	NOUN
inlawrev-21198	2354	23	]	]	X
inlawrev-21198	2354	24	rate	rate	NOUN
inlawrev-21198	2354	25	was	be	AUX
inlawrev-21198	2354	26	proper	proper	ADJ
inlawrev-21198	2354	27	and	and	CCONJ
inlawrev-21198	2354	28	the	the	DET
inlawrev-21198	2354	29	[	[	X
inlawrev-21198	2354	30	ibtr	ibtr	X
inlawrev-21198	2354	31	]	]	X
inlawrev-21198	2355	1	[	[	X
inlawrev-21198	2355	2	]	]	X
inlawrev-21198	2355	3	failed	fail	VERB
inlawrev-21198	2355	4	to	to	PART
inlawrev-21198	2355	5	show	show	VERB
inlawrev-21198	2355	6	that	that	SCONJ
inlawrev-21198	2355	7	the	the	DET
inlawrev-21198	2355	8	dlgf	dlgf	NOUN
inlawrev-21198	2355	9	considered	consider	VERB
inlawrev-21198	2355	10	matters	matter	NOUN
inlawrev-21198	2355	11	outside	outside	ADP
inlawrev-21198	2355	12	its	its	PRON
inlawrev-21198	2355	13	statutory	statutory	ADJ
inlawrev-21198	2355	14	authority	authority	NOUN
inlawrev-21198	2355	15	under	under	ADP
inlawrev-21198	2355	16	chapter	chapter	NOUN
inlawrev-21198	2355	17	41.”626	41.”626	NOUN
inlawrev-21198	2355	18	the	the	DET
inlawrev-21198	2355	19	ibtr	ibtr	VERB
inlawrev-21198	2355	20	further	far	ADV
inlawrev-21198	2355	21	claimed	claim	VERB
inlawrev-21198	2355	22	the	the	DET
inlawrev-21198	2355	23	dlgf	dlgf	NOUN
inlawrev-21198	2355	24	violated	violate	VERB
inlawrev-21198	2355	25	the	the	DET
inlawrev-21198	2355	26	indiana	indiana	PROPN
inlawrev-21198	2355	27	code	code	PROPN
inlawrev-21198	2355	28	because	because	SCONJ
inlawrev-21198	2355	29	of	of	ADP
inlawrev-21198	2355	30	a	a	DET
inlawrev-21198	2355	31	predeterm	predeterm	ADJ
inlawrev-21198	2355	32	ination	ination	NOUN
inlawrev-21198	2355	33	of	of	ADP
inlawrev-21198	2355	34	a	a	DET
inlawrev-21198	2355	35	potential	potential	NOUN
inlawrev-21198	2355	36	an	an	DET
inlawrev-21198	2355	37	abuse	abuse	NOUN
inlawrev-21198	2355	38	of	of	ADP
inlawrev-21198	2355	39	discretion	discretion	NOUN
inlawrev-21198	2355	40	by	by	ADP
inlawrev-21198	2355	41	the	the	DET
inlawrev-21198	2355	42	ibtr	ibtr	ADJ
inlawrev-21198	2355	43	.	.	PUNCT
inlawrev-21198	2356	1	this627	this627	PROPN
inlawrev-21198	2356	2	argument	argument	NOUN
inlawrev-21198	2356	3	,	,	PUNCT
inlawrev-21198	2356	4	however	however	ADV
inlawrev-21198	2356	5	,	,	PUNCT
inlawrev-21198	2356	6	was	be	AUX
inlawrev-21198	2356	7	misplaced	misplace	VERB
inlawrev-21198	2356	8	.	.	PUNCT
inlawrev-21198	2357	1	the	the	DET
inlawrev-21198	2357	2	dlgf	dlgf	NOUN
inlawrev-21198	2357	3	did	do	AUX
inlawrev-21198	2357	4	not	not	PART
inlawrev-21198	2357	5	predetermine	predetermine	VERB
inlawrev-21198	2357	6	how	how	SCONJ
inlawrev-21198	2357	7	the628	the628	PROPN
inlawrev-21198	2357	8	ibtr	ibtr	VERB
inlawrev-21198	2357	9	might	might	AUX
inlawrev-21198	2357	10	expend	expend	VERB
inlawrev-21198	2357	11	the	the	DET
inlawrev-21198	2357	12	funds	fund	NOUN
inlawrev-21198	2357	13	,	,	PUNCT
inlawrev-21198	2357	14	but	but	CCONJ
inlawrev-21198	2357	15	instead	instead	ADV
inlawrev-21198	2357	16	was	be	AUX
inlawrev-21198	2357	17	provided	provide	VERB
inlawrev-21198	2357	18	evidence	evidence	NOUN
inlawrev-21198	2357	19	on	on	ADP
inlawrev-21198	2357	20	the	the	DET
inlawrev-21198	2357	21	purpose	purpose	NOUN
inlawrev-21198	2357	22	.	.	PUNCT
inlawrev-21198	2358	1	accordingly	accordingly	ADV
inlawrev-21198	2358	2	,	,	PUNCT
inlawrev-21198	2358	3	the	the	DET
inlawrev-21198	2358	4	ibtr	ibtr	NOUN
inlawrev-21198	2358	5	did	do	AUX
inlawrev-21198	2358	6	not	not	PART
inlawrev-21198	2358	7	show	show	VERB
inlawrev-21198	2358	8	the	the	DET
inlawrev-21198	2358	9	dlgf	dlgf	NOUN
inlawrev-21198	2358	10	erred	err	VERB
inlawrev-21198	2358	11	.	.	PUNCT
inlawrev-21198	2359	1	629	629	NUM
inlawrev-21198	2359	2	630	630	NUM
inlawrev-21198	2359	3	2	2	NUM
inlawrev-21198	2359	4	.	.	PUNCT
inlawrev-21198	2360	1	indianapolis	indianapolis	PROPN
inlawrev-21198	2360	2	public	public	PROPN
inlawrev-21198	2360	3	transportation	transportation	PROPN
inlawrev-21198	2360	4	corp	corp	PROPN
inlawrev-21198	2360	5	.	.	PROPN
inlawrev-21198	2361	1	v.	v.	ADP
inlawrev-21198	2361	2	department	department	PROPN
inlawrev-21198	2361	3	of	of	ADP
inlawrev-21198	2361	4	local	local	ADJ
inlawrev-21198	2361	5	government	government	NOUN
inlawrev-21198	2361	6	finance	finance	NOUN
inlawrev-21198	2361	7	.	.	PUNCT
inlawrev-21198	2362	1	—	—	PUNCT
inlawrev-21198	2362	2	indianapolis	indianapolis	PROPN
inlawrev-21198	2362	3	public	public	ADJ
inlawrev-21198	2362	4	transportation	transportation	NOUN
inlawrev-21198	2362	5	corporation631	corporation631	PROPN
inlawrev-21198	2362	6	(	(	PUNCT
inlawrev-21198	2362	7	“	"	PUNCT
inlawrev-21198	2362	8	indygo	indygo	NOUN
inlawrev-21198	2362	9	”	"	PUNCT
inlawrev-21198	2362	10	)	)	PUNCT
inlawrev-21198	2362	11	,	,	PUNCT
inlawrev-21198	2362	12	provides	provide	VERB
inlawrev-21198	2362	13	bus	bus	NOUN
inlawrev-21198	2362	14	service	service	NOUN
inlawrev-21198	2362	15	in	in	ADP
inlawrev-21198	2362	16	m	m	PROPN
inlawrev-21198	2362	17	arion	arion	PROPN
inlawrev-21198	2362	18	county	county	PROPN
inlawrev-21198	2362	19	,	,	PUNCT
inlawrev-21198	2362	20	indiana	indiana	PROPN
inlawrev-21198	2362	21	.	.	PUNCT
inlawrev-21198	2363	1	during	during	ADP
inlawrev-21198	2363	2	2011,632	2011,632	NUM
inlawrev-21198	2363	3	indygo	indygo	NOUN
inlawrev-21198	2363	4	,	,	PUNCT
inlawrev-21198	2363	5	adopted	adopt	VERB
inlawrev-21198	2363	6	its	its	PRON
inlawrev-21198	2363	7	proposed	propose	VERB
inlawrev-21198	2363	8	budget	budget	NOUN
inlawrev-21198	2363	9	for	for	ADP
inlawrev-21198	2363	10	2012	2012	NUM
inlawrev-21198	2363	11	,	,	PUNCT
inlawrev-21198	2363	12	including	include	VERB
inlawrev-21198	2363	13	property	property	NOUN
inlawrev-21198	2363	14	tax	tax	NOUN
inlawrev-21198	2363	15	levies	levy	NOUN
inlawrev-21198	2363	16	and	and	CCONJ
inlawrev-21198	2363	17	tax	tax	NOUN
inlawrev-21198	2363	18	rates	rate	NOUN
inlawrev-21198	2363	19	.	.	PUNCT
inlawrev-21198	2364	1	nevertheless	nevertheless	ADV
inlawrev-21198	2364	2	,	,	PUNCT
inlawrev-21198	2364	3	the	the	DET
inlawrev-21198	2364	4	council	council	NOUN
inlawrev-21198	2364	5	made	make	VERB
inlawrev-21198	2364	6	numerous	numerous	ADJ
inlawrev-21198	2364	7	changes	change	NOUN
inlawrev-21198	2364	8	to	to	ADP
inlawrev-21198	2364	9	the	the	DET
inlawrev-21198	2364	10	proposed633	proposed633	PROPN
inlawrev-21198	2364	11	budget	budget	NOUN
inlawrev-21198	2364	12	and	and	CCONJ
inlawrev-21198	2364	13	ultimately	ultimately	ADV
inlawrev-21198	2364	14	sent	send	VERB
inlawrev-21198	2364	15	that	that	DET
inlawrev-21198	2364	16	budget	budget	NOUN
inlawrev-21198	2364	17	to	to	ADP
inlawrev-21198	2364	18	the	the	DET
inlawrev-21198	2364	19	dlgf	dlgf	NOUN
inlawrev-21198	2364	20	for	for	ADP
inlawrev-21198	2364	21	review	review	NOUN
inlawrev-21198	2364	22	.	.	PUNCT
inlawrev-21198	2365	1	therefore,634	therefore,634	NOUN
inlawrev-21198	2365	2	indygo	indygo	NOUN
inlawrev-21198	2365	3	submitted	submit	VERB
inlawrev-21198	2365	4	a	a	DET
inlawrev-21198	2365	5	response	response	NOUN
inlawrev-21198	2365	6	stating	state	VERB
inlawrev-21198	2365	7	it	it	PRON
inlawrev-21198	2365	8	made	make	VERB
inlawrev-21198	2365	9	several	several	ADJ
inlawrev-21198	2365	10	errors	error	NOUN
inlawrev-21198	2365	11	calculating	calculate	VERB
inlawrev-21198	2365	12	indygo	indygo	NOUN
inlawrev-21198	2365	13	’s	’s	PART
inlawrev-21198	2365	14	tax	tax	NOUN
inlawrev-21198	2365	15	rate	rate	NOUN
inlawrev-21198	2365	16	.	.	PUNCT
inlawrev-21198	2366	1	still	still	ADV
inlawrev-21198	2366	2	,	,	PUNCT
inlawrev-21198	2366	3	the	the	DET
inlawrev-21198	2366	4	dlgf	dlgf	NOUN
inlawrev-21198	2366	5	issued	issue	VERB
inlawrev-21198	2366	6	the	the	DET
inlawrev-21198	2366	7	2012	2012	NUM
inlawrev-21198	2366	8	budget	budget	NOUN
inlawrev-21198	2366	9	order	order	NOUN
inlawrev-21198	2366	10	,	,	PUNCT
inlawrev-21198	2366	11	without	without	ADP
inlawrev-21198	2366	12	any635	any635	ADP
inlawrev-21198	2366	13	consideration	consideration	NOUN
inlawrev-21198	2366	14	of	of	ADP
inlawrev-21198	2366	15	indygo	indygo	NOUN
inlawrev-21198	2366	16	’s	’s	PART
inlawrev-21198	2366	17	position	position	NOUN
inlawrev-21198	2366	18	.	.	PUNCT
inlawrev-21198	2367	1	thus	thus	ADV
inlawrev-21198	2367	2	,	,	PUNCT
inlawrev-21198	2367	3	indygo	indygo	NOUN
inlawrev-21198	2367	4	initiated	initiate	VERB
inlawrev-21198	2367	5	a	a	DET
inlawrev-21198	2367	6	tax	tax	NOUN
inlawrev-21198	2367	7	appeal.636	appeal.636	NOUN
inlawrev-21198	2367	8	637	637	NUM
inlawrev-21198	2367	9	on	on	ADP
inlawrev-21198	2367	10	appeal	appeal	NOUN
inlawrev-21198	2367	11	to	to	ADP
inlawrev-21198	2367	12	the	the	DET
inlawrev-21198	2367	13	tax	tax	NOUN
inlawrev-21198	2367	14	court	court	NOUN
inlawrev-21198	2367	15	,	,	PUNCT
inlawrev-21198	2367	16	the	the	DET
inlawrev-21198	2367	17	dlgf	dlgf	NOUN
inlawrev-21198	2367	18	claimed	claim	VERB
inlawrev-21198	2367	19	indygo	indygo	NOUN
inlawrev-21198	2367	20	lacked	lack	VERB
inlawrev-21198	2367	21	standing	stand	VERB
inlawrev-21198	2367	22	,	,	PUNCT
inlawrev-21198	2367	23	explaining	explain	VERB
inlawrev-21198	2367	24	that	that	SCONJ
inlawrev-21198	2367	25	a	a	DET
inlawrev-21198	2367	26	political	political	ADJ
inlawrev-21198	2367	27	subdivision	subdivision	NOUN
inlawrev-21198	2367	28	like	like	ADP
inlawrev-21198	2367	29	indygo	indygo	NOUN
inlawrev-21198	2367	30	must	must	AUX
inlawrev-21198	2367	31	first	first	ADV
inlawrev-21198	2367	32	file	file	VERB
inlawrev-21198	2367	33	an	an	DET
inlawrev-21198	2367	34	appeal	appeal	NOUN
inlawrev-21198	2367	35	with	with	ADP
inlawrev-21198	2367	36	the	the	DET
inlawrev-21198	2367	37	dlgf	dlgf	NOUN
inlawrev-21198	2367	38	.	.	PUNCT
inlawrev-21198	2368	1	however	however	ADV
inlawrev-21198	2368	2	,	,	PUNCT
inlawrev-21198	2368	3	the	the	DET
inlawrev-21198	2368	4	tax	tax	NOUN
inlawrev-21198	2368	5	court	court	NOUN
inlawrev-21198	2368	6	found	find	VERB
inlawrev-21198	2368	7	dlgf	dlgf	NOUN
inlawrev-21198	2368	8	’s	’s	PART
inlawrev-21198	2368	9	argument	argument	NOUN
inlawrev-21198	2368	10	to	to	ADP
inlawrev-21198	2368	11	be638	be638	NOUN
inlawrev-21198	2368	12	unpersuasive	unpersuasive	ADJ
inlawrev-21198	2368	13	.	.	PUNCT
inlawrev-21198	2369	1	further	far	ADV
inlawrev-21198	2369	2	,	,	PUNCT
inlawrev-21198	2369	3	the	the	DET
inlawrev-21198	2369	4	tax	tax	NOUN
inlawrev-21198	2369	5	court	court	NOUN
inlawrev-21198	2369	6	determined	determine	VERB
inlawrev-21198	2369	7	the	the	DET
inlawrev-21198	2369	8	language	language	NOUN
inlawrev-21198	2369	9	of	of	ADP
inlawrev-21198	2369	10	indiana	indiana	PROPN
inlawrev-21198	2369	11	code639	code639	PROPN
inlawrev-21198	2370	1	623	623	NUM
inlawrev-21198	2370	2	.	.	PUNCT
inlawrev-21198	2371	1	i	i	PRON
inlawrev-21198	2371	2	d.	d.	PROPN
inlawrev-21198	2371	3	at	at	ADP
inlawrev-21198	2371	4	556	556	NUM
inlawrev-21198	2371	5	.	.	PUNCT
inlawrev-21198	2371	6	624	624	NUM
inlawrev-21198	2371	7	.	.	PUNCT
inlawrev-21198	2372	1	i	i	PRON
inlawrev-21198	2372	2	d.	d.	PROPN
inlawrev-21198	2372	3	625	625	NUM
inlawrev-21198	2372	4	.	.	PUNCT
inlawrev-21198	2373	1	i	i	PRON
inlawrev-21198	2373	2	d.	d.	PROPN
inlawrev-21198	2373	3	626	626	NUM
inlawrev-21198	2373	4	.	.	PUNCT
inlawrev-21198	2374	1	i	i	PRON
inlawrev-21198	2374	2	d.	d.	PROPN
inlawrev-21198	2374	3	627	627	NUM
inlawrev-21198	2374	4	.	.	PUNCT
inlawrev-21198	2375	1	i	i	PRON
inlawrev-21198	2375	2	d.	d.	PROPN
inlawrev-21198	2375	3	at	at	ADP
inlawrev-21198	2375	4	556	556	NUM
inlawrev-21198	2375	5	-	-	SYM
inlawrev-21198	2375	6	57	57	NUM
inlawrev-21198	2375	7	.	.	PUNCT
inlawrev-21198	2376	1	628	628	NUM
inlawrev-21198	2376	2	.	.	PUNCT
inlawrev-21198	2377	1	i	i	PRON
inlawrev-21198	2377	2	d.	d.	PROPN
inlawrev-21198	2377	3	629	629	NUM
inlawrev-21198	2377	4	.	.	PUNCT
inlawrev-21198	2378	1	i	i	PRON
inlawrev-21198	2378	2	d.	d.	PROPN
inlawrev-21198	2378	3	at	at	ADP
inlawrev-21198	2378	4	657	657	NUM
inlawrev-21198	2378	5	.	.	PUNCT
inlawrev-21198	2379	1	630	630	NUM
inlawrev-21198	2379	2	.	.	PUNCT
inlawrev-21198	2380	1	i	i	PRON
inlawrev-21198	2380	2	d.	d.	PROPN
inlawrev-21198	2380	3	631	631	NUM
inlawrev-21198	2380	4	.	.	PUNCT
inlawrev-21198	2381	1	40	40	NUM
inlawrev-21198	2381	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	2381	3	536	536	NUM
inlawrev-21198	2381	4	(	(	PUNCT
inlawrev-21198	2381	5	ind	ind	NOUN
inlawrev-21198	2381	6	.	.	PUNCT
inlawrev-21198	2382	1	t.c	t.c	PROPN
inlawrev-21198	2382	2	.	.	PROPN
inlawrev-21198	2382	3	2015	2015	NUM
inlawrev-21198	2382	4	)	)	PUNCT
inlawrev-21198	2382	5	.	.	PUNCT
inlawrev-21198	2383	1	632	632	NUM
inlawrev-21198	2383	2	.	.	PUNCT
inlawrev-21198	2384	1	i	i	PRON
inlawrev-21198	2384	2	d.	d.	PROPN
inlawrev-21198	2384	3	at	at	ADP
inlawrev-21198	2384	4	537	537	NUM
inlawrev-21198	2384	5	.	.	PUNCT
inlawrev-21198	2384	6	633	633	NUM
inlawrev-21198	2384	7	.	.	PUNCT
inlawrev-21198	2385	1	i	i	PRON
inlawrev-21198	2385	2	d.	d.	PROPN
inlawrev-21198	2385	3	634	634	NUM
inlawrev-21198	2385	4	.	.	PUNCT
inlawrev-21198	2386	1	i	i	PRON
inlawrev-21198	2386	2	d.	d.	PROPN
inlawrev-21198	2386	3	at	at	ADP
inlawrev-21198	2386	4	537	537	NUM
inlawrev-21198	2386	5	-	-	SYM
inlawrev-21198	2386	6	38	38	NUM
inlawrev-21198	2386	7	.	.	PUNCT
inlawrev-21198	2387	1	635	635	NUM
inlawrev-21198	2387	2	.	.	PUNCT
inlawrev-21198	2388	1	i	i	PRON
inlawrev-21198	2388	2	d.	d.	PROPN
inlawrev-21198	2388	3	at	at	ADP
inlawrev-21198	2388	4	538	538	NUM
inlawrev-21198	2388	5	.	.	PUNCT
inlawrev-21198	2389	1	636	636	NUM
inlawrev-21198	2389	2	.	.	PUNCT
inlawrev-21198	2390	1	i	i	PRON
inlawrev-21198	2390	2	d.	d.	PROPN
inlawrev-21198	2390	3	637	637	NUM
inlawrev-21198	2390	4	.	.	PUNCT
inlawrev-21198	2391	1	i	i	PRON
inlawrev-21198	2391	2	d.	d.	PROPN
inlawrev-21198	2391	3	638	638	NUM
inlawrev-21198	2391	4	.	.	PUNCT
inlawrev-21198	2392	1	i	i	PRON
inlawrev-21198	2392	2	d.	d.	PROPN
inlawrev-21198	2392	3	at	at	ADP
inlawrev-21198	2392	4	539	539	NUM
inlawrev-21198	2392	5	.	.	PUNCT
inlawrev-21198	2393	1	639	639	NUM
inlawrev-21198	2393	2	.	.	PUNCT
inlawrev-21198	2394	1	i	i	PRON
inlawrev-21198	2394	2	d.	d.	PROPN
inlawrev-21198	2394	3	2016	2016	NUM
inlawrev-21198	2394	4	]	]	PUNCT
inlawrev-21198	2395	1	taxation	taxation	NOUN
inlawrev-21198	2395	2	1289	1289	NUM
inlawrev-21198	2395	3	section	section	NOUN
inlawrev-21198	2395	4	6	6	NUM
inlawrev-21198	2395	5	-	-	SYM
inlawrev-21198	2395	6	1.1	1.1	NUM
inlawrev-21198	2395	7	-	-	PUNCT
inlawrev-21198	2395	8	17	17	NUM
inlawrev-21198	2395	9	-	-	SYM
inlawrev-21198	2395	10	16(g)(1	16(g)(1	NUM
inlawrev-21198	2395	11	)	)	PUNCT
inlawrev-21198	2395	12	refers	refer	VERB
inlawrev-21198	2395	13	to	to	ADP
inlawrev-21198	2395	14	“	"	PUNCT
inlawrev-21198	2395	15	an	an	DET
inlawrev-21198	2395	16	appeal	appeal	NOUN
inlawrev-21198	2395	17	”	"	PUNCT
inlawrev-21198	2395	18	“	"	PUNCT
inlawrev-21198	2395	19	in	in	ADP
inlawrev-21198	2395	20	the	the	DET
inlawrev-21198	2395	21	generic	generic	ADJ
inlawrev-21198	2395	22	sense	sense	NOUN
inlawrev-21198	2395	23	rather	rather	ADV
inlawrev-21198	2395	24	than	than	ADP
inlawrev-21198	2395	25	in	in	ADP
inlawrev-21198	2395	26	a	a	DET
inlawrev-21198	2395	27	specific	specific	ADJ
inlawrev-21198	2395	28	sense	sense	NOUN
inlawrev-21198	2395	29	.	.	PUNCT
inlawrev-21198	2395	30	”	"	PUNCT
inlawrev-21198	2396	1	therefore	therefore	ADV
inlawrev-21198	2396	2	,	,	PUNCT
inlawrev-21198	2396	3	“	"	PUNCT
inlawrev-21198	2396	4	under	under	ADP
inlawrev-21198	2396	5	the	the	DET
inlawrev-21198	2396	6	facts	fact	NOUN
inlawrev-21198	2396	7	of	of	ADP
inlawrev-21198	2396	8	this	this	DET
inlawrev-21198	2396	9	case	case	NOUN
inlawrev-21198	2396	10	,	,	PUNCT
inlawrev-21198	2396	11	the	the	DET
inlawrev-21198	2396	12	“	"	PUNCT
inlawrev-21198	2396	13	appeal”640	appeal”640	ADJ
inlawrev-21198	2396	14	referenced	reference	VERB
inlawrev-21198	2396	15	in	in	ADP
inlawrev-21198	2396	16	indiana	indiana	PROPN
inlawrev-21198	2396	17	code	code	PROPN
inlawrev-21198	2396	18	§	§	PROPN
inlawrev-21198	2396	19	6	6	NUM
inlawrev-21198	2396	20	-	-	SYM
inlawrev-21198	2396	21	1.1	1.1	NUM
inlawrev-21198	2396	22	-	-	PUNCT
inlawrev-21198	2396	23	17	17	NUM
inlawrev-21198	2396	24	-	-	SYM
inlawrev-21198	2396	25	16(g)(1	16(g)(1	NUM
inlawrev-21198	2396	26	)	)	PUNCT
inlawrev-21198	2396	27	can	can	AUX
inlawrev-21198	2396	28	not	not	PART
inlawrev-21198	2396	29	refer	refer	VERB
inlawrev-21198	2396	30	exclusively	exclusively	ADV
inlawrev-21198	2396	31	to	to	ADP
inlawrev-21198	2396	32	an	an	DET
inlawrev-21198	2396	33	excess	excess	ADJ
inlawrev-21198	2396	34	levy	levy	NOUN
inlawrev-21198	2396	35	appeal	appeal	NOUN
inlawrev-21198	2396	36	under	under	ADP
inlawrev-21198	2396	37	indiana	indiana	PROPN
inlawrev-21198	2396	38	code	code	PROPN
inlawrev-21198	2396	39	§	§	PROPN
inlawrev-21198	2396	40	6	6	NUM
inlawrev-21198	2396	41	-	-	SYM
inlawrev-21198	2396	42	1.1	1.1	NUM
inlawrev-21198	2396	43	-	-	PUNCT
inlawrev-21198	2396	44	17	17	NUM
inlawrev-21198	2396	45	-	-	SYM
inlawrev-21198	2396	46	15	15	NUM
inlawrev-21198	2396	47	as	as	SCONJ
inlawrev-21198	2396	48	the	the	DET
inlawrev-21198	2396	49	dlgf	dlgf	NOUN
inlawrev-21198	2396	50	contends	contend	VERB
inlawrev-21198	2396	51	.	.	PUNCT
inlawrev-21198	2397	1	”641	”641	PRON
inlawrev-21198	2398	1	the	the	DET
inlawrev-21198	2398	2	tax	tax	NOUN
inlawrev-21198	2398	3	court	court	NOUN
inlawrev-21198	2398	4	also	also	ADV
inlawrev-21198	2398	5	held	hold	VERB
inlawrev-21198	2398	6	indygo	indygo	NOUN
inlawrev-21198	2398	7	did	do	AUX
inlawrev-21198	2398	8	not	not	PART
inlawrev-21198	2398	9	lack	lack	VERB
inlawrev-21198	2398	10	standing	stand	VERB
inlawrev-21198	2398	11	to	to	PART
inlawrev-21198	2398	12	appeal	appeal	VERB
inlawrev-21198	2398	13	the	the	DET
inlawrev-21198	2398	14	county	county	NOUN
inlawrev-21198	2398	15	budget	budget	NOUN
inlawrev-21198	2398	16	order	order	NOUN
inlawrev-21198	2398	17	because	because	SCONJ
inlawrev-21198	2398	18	when	when	SCONJ
inlawrev-21198	2398	19	indygo	indygo	NOUN
inlawrev-21198	2398	20	responded	respond	VERB
inlawrev-21198	2398	21	to	to	ADP
inlawrev-21198	2398	22	the	the	DET
inlawrev-21198	2398	23	dlgf	dlgf	NOUN
inlawrev-21198	2398	24	’s	’s	PART
inlawrev-21198	2398	25	notice	notice	NOUN
inlawrev-21198	2398	26	it	it	PRON
inlawrev-21198	2398	27	had	have	AUX
inlawrev-21198	2398	28	initiated	initiate	VERB
inlawrev-21198	2398	29	an	an	DET
inlawrev-21198	2398	30	appeal	appeal	NOUN
inlawrev-21198	2398	31	,	,	PUNCT
inlawrev-21198	2398	32	that	that	DET
inlawrev-21198	2398	33	action	action	NOUN
inlawrev-21198	2398	34	conferred	confer	VERB
inlawrev-21198	2398	35	standing	stand	VERB
inlawrev-21198	2398	36	for	for	SCONJ
inlawrev-21198	2398	37	it	it	PRON
inlawrev-21198	2398	38	to	to	PART
inlawrev-21198	2398	39	seek	seek	VERB
inlawrev-21198	2398	40	judicial	judicial	ADJ
inlawrev-21198	2398	41	review.642	review.642	VERB
inlawrev-21198	2398	42	3	3	NUM
inlawrev-21198	2398	43	.	.	PUNCT
inlawrev-21198	2398	44	union	union	PROPN
inlawrev-21198	2398	45	township	township	PROPN
inlawrev-21198	2398	46	v.	v.	ADP
inlawrev-21198	2398	47	department	department	PROPN
inlawrev-21198	2398	48	of	of	ADP
inlawrev-21198	2398	49	local	local	ADJ
inlawrev-21198	2398	50	government	government	NOUN
inlawrev-21198	2398	51	finance	finance	NOUN
inlawrev-21198	2398	52	.	.	PUNCT
inlawrev-21198	2399	1	—	—	PUNCT
inlawrev-21198	2399	2	union643	union643	PROPN
inlawrev-21198	2399	3	township	township	NOUN
inlawrev-21198	2399	4	“	"	PUNCT
inlawrev-21198	2399	5	is	be	AUX
inlawrev-21198	2399	6	a	a	DET
inlawrev-21198	2399	7	civil	civil	ADJ
inlawrev-21198	2399	8	taxing	taxing	NOUN
inlawrev-21198	2399	9	located	locate	VERB
inlawrev-21198	2399	10	in	in	ADP
inlawrev-21198	2399	11	st	st	PROPN
inlawrev-21198	2399	12	.	.	PROPN
inlawrev-21198	2399	13	joseph	joseph	PROPN
inlawrev-21198	2399	14	county	county	PROPN
inlawrev-21198	2399	15	,	,	PUNCT
inlawrev-21198	2399	16	indiana	indiana	PROPN
inlawrev-21198	2399	17	.	.	PUNCT
inlawrev-21198	2399	18	”	"	PUNCT
inlawrev-21198	2400	1	in	in	ADP
inlawrev-21198	2400	2	2012,644	2012,644	NUM
inlawrev-21198	2400	3	“	"	PUNCT
inlawrev-21198	2400	4	union	union	NOUN
inlawrev-21198	2400	5	township	township	NOUN
inlawrev-21198	2400	6	,	,	PUNCT
inlawrev-21198	2400	7	together	together	ADV
inlawrev-21198	2400	8	with	with	ADP
inlawrev-21198	2400	9	the	the	DET
inlawrev-21198	2400	10	union	union	NOUN
inlawrev-21198	2400	11	-	-	PUNCT
inlawrev-21198	2400	12	lakeville	lakeville	PROPN
inlawrev-21198	2400	13	fire	fire	NOUN
inlawrev-21198	2400	14	protection	protection	NOUN
inlawrev-21198	2400	15	territory	territory	NOUN
inlawrev-21198	2400	16	,	,	PUNCT
inlawrev-21198	2400	17	requested	request	VERB
inlawrev-21198	2400	18	the	the	DET
inlawrev-21198	2400	19	dlgf	dlgf	NOUN
inlawrev-21198	2400	20	’s	’s	PART
inlawrev-21198	2400	21	permission	permission	NOUN
inlawrev-21198	2400	22	to	to	PART
inlawrev-21198	2400	23	impose	impose	VERB
inlawrev-21198	2400	24	an	an	DET
inlawrev-21198	2400	25	excess	excess	ADJ
inlawrev-21198	2400	26	property	property	NOUN
inlawrev-21198	2400	27	tax	tax	NOUN
inlawrev-21198	2400	28	levy	levy	NOUN
inlawrev-21198	2400	29	.	.	PUNCT
inlawrev-21198	2400	30	”	"	PUNCT
inlawrev-21198	2401	1	the645	the645	PROPN
inlawrev-21198	2401	2	appeal	appeal	NOUN
inlawrev-21198	2401	3	claimed	claim	VERB
inlawrev-21198	2401	4	an	an	DET
inlawrev-21198	2401	5	error	error	NOUN
inlawrev-21198	2401	6	was	be	AUX
inlawrev-21198	2401	7	made	make	VERB
inlawrev-21198	2401	8	calculating	calculate	VERB
inlawrev-21198	2401	9	the	the	DET
inlawrev-21198	2401	10	union	union	PROPN
inlawrev-21198	2401	11	township	township	PROPN
inlawrev-21198	2401	12	’s	’s	PART
inlawrev-21198	2401	13	2010	2010	NUM
inlawrev-21198	2401	14	net	net	ADJ
inlawrev-21198	2401	15	assessed	assess	VERB
inlawrev-21198	2401	16	valuation	valuation	NOUN
inlawrev-21198	2401	17	,	,	PUNCT
inlawrev-21198	2401	18	which	which	PRON
inlawrev-21198	2401	19	resulted	result	VERB
inlawrev-21198	2401	20	in	in	ADP
inlawrev-21198	2401	21	a	a	DET
inlawrev-21198	2401	22	shortfall	shortfall	NOUN
inlawrev-21198	2401	23	for	for	ADP
inlawrev-21198	2401	24	2011	2011	NUM
inlawrev-21198	2401	25	.	.	PUNCT
inlawrev-21198	2402	1	the	the	DET
inlawrev-21198	2402	2	dlgf	dlgf	PROPN
inlawrev-21198	2402	3	ultimately646	ultimately646	PROPN
inlawrev-21198	2402	4	denied	deny	VERB
inlawrev-21198	2402	5	the	the	DET
inlawrev-21198	2402	6	excess	excess	ADJ
inlawrev-21198	2402	7	levy	levy	NOUN
inlawrev-21198	2402	8	request	request	NOUN
inlawrev-21198	2402	9	,	,	PUNCT
inlawrev-21198	2402	10	so	so	SCONJ
inlawrev-21198	2402	11	union	union	PROPN
inlawrev-21198	2402	12	township	township	NOUN
inlawrev-21198	2402	13	initiated	initiate	VERB
inlawrev-21198	2402	14	a	a	DET
inlawrev-21198	2402	15	tax	tax	NOUN
inlawrev-21198	2402	16	appeal.647	appeal.647	NOUN
inlawrev-21198	2402	17	on	on	ADP
inlawrev-21198	2402	18	appeal	appeal	NOUN
inlawrev-21198	2402	19	to	to	ADP
inlawrev-21198	2402	20	the	the	DET
inlawrev-21198	2402	21	tax	tax	NOUN
inlawrev-21198	2402	22	court	court	NOUN
inlawrev-21198	2402	23	,	,	PUNCT
inlawrev-21198	2402	24	union	union	PROPN
inlawrev-21198	2402	25	township	township	NOUN
inlawrev-21198	2402	26	contended	contend	VERB
inlawrev-21198	2402	27	the	the	DET
inlawrev-21198	2402	28	dlgf	dlgf	NOUN
inlawrev-21198	2402	29	“	"	PUNCT
inlawrev-21198	2402	30	erred	err	VERB
inlawrev-21198	2402	31	in	in	ADP
inlawrev-21198	2402	32	denying	deny	VERB
inlawrev-21198	2402	33	its	its	PRON
inlawrev-21198	2402	34	excess	excess	ADJ
inlawrev-21198	2402	35	levy	levy	NOUN
inlawrev-21198	2402	36	appeals	appeal	NOUN
inlawrev-21198	2402	37	.	.	PUNCT
inlawrev-21198	2402	38	”	"	PUNCT
inlawrev-21198	2403	1	first	first	ADV
inlawrev-21198	2403	2	,	,	PUNCT
inlawrev-21198	2403	3	the	the	DET
inlawrev-21198	2403	4	tax	tax	NOUN
inlawrev-21198	2403	5	court	court	NOUN
inlawrev-21198	2403	6	did	do	AUX
inlawrev-21198	2403	7	not	not	PART
inlawrev-21198	2403	8	find	find	VERB
inlawrev-21198	2403	9	anything	anything	PRON
inlawrev-21198	2403	10	in648	in648	PROPN
inlawrev-21198	2403	11	the	the	DET
inlawrev-21198	2403	12	statute	statute	NOUN
inlawrev-21198	2403	13	which	which	PRON
inlawrev-21198	2403	14	required	require	VERB
inlawrev-21198	2403	15	union	union	NOUN
inlawrev-21198	2403	16	township	township	NOUN
inlawrev-21198	2403	17	to	to	PART
inlawrev-21198	2403	18	present	present	VERB
inlawrev-21198	2403	19	the	the	DET
inlawrev-21198	2403	20	appeal	appeal	NOUN
inlawrev-21198	2403	21	to	to	ADP
inlawrev-21198	2403	22	the	the	DET
inlawrev-21198	2403	23	dlgf	dlgf	NOUN
inlawrev-21198	2403	24	in	in	ADP
inlawrev-21198	2403	25	a	a	DET
inlawrev-21198	2403	26	particular	particular	ADJ
inlawrev-21198	2403	27	form	form	NOUN
inlawrev-21198	2403	28	.	.	PUNCT
inlawrev-21198	2404	1	therefore	therefore	ADV
inlawrev-21198	2404	2	,	,	PUNCT
inlawrev-21198	2404	3	the	the	DET
inlawrev-21198	2404	4	only	only	ADJ
inlawrev-21198	2404	5	question	question	NOUN
inlawrev-21198	2404	6	the	the	DET
inlawrev-21198	2404	7	tax	tax	NOUN
inlawrev-21198	2404	8	court	court	NOUN
inlawrev-21198	2404	9	considered	consider	VERB
inlawrev-21198	2404	10	was649	was649	NOUN
inlawrev-21198	2404	11	whether	whether	SCONJ
inlawrev-21198	2404	12	union	union	PROPN
inlawrev-21198	2404	13	township	township	NOUN
inlawrev-21198	2404	14	’s	’s	PART
inlawrev-21198	2404	15	first	first	ADJ
inlawrev-21198	2404	16	appeal	appeal	NOUN
inlawrev-21198	2404	17	provided	provide	VERB
inlawrev-21198	2404	18	the	the	DET
inlawrev-21198	2404	19	d	d	PROPN
inlawrev-21198	2404	20	lgf	lgf	PROPN
inlawrev-21198	2404	21	with	with	ADP
inlawrev-21198	2404	22	the	the	DET
inlawrev-21198	2404	23	information	information	NOUN
inlawrev-21198	2404	24	required	require	VERB
inlawrev-21198	2404	25	by	by	ADP
inlawrev-21198	2404	26	indiana	indiana	PROPN
inlawrev-21198	2404	27	code	code	PROPN
inlawrev-21198	2404	28	section	section	NOUN
inlawrev-21198	2404	29	6	6	NUM
inlawrev-21198	2404	30	-	-	SYM
inlawrev-21198	2404	31	1.1	1.1	NUM
inlawrev-21198	2404	32	-	-	NUM
inlawrev-21198	2404	33	18.5	18.5	NUM
inlawrev-21198	2404	34	-	-	SYM
inlawrev-21198	2404	35	12	12	NUM
inlawrev-21198	2404	36	,	,	PUNCT
inlawrev-21198	2404	37	which	which	PRON
inlawrev-21198	2404	38	only	only	ADV
inlawrev-21198	2404	39	allows	allow	VERB
inlawrev-21198	2404	40	union	union	PROPN
inlawrev-21198	2404	41	township	township	NOUN
inlawrev-21198	2404	42	to	to	PART
inlawrev-21198	2404	43	bring	bring	VERB
inlawrev-21198	2404	44	a	a	DET
inlawrev-21198	2404	45	claim	claim	NOUN
inlawrev-21198	2404	46	that	that	SCONJ
inlawrev-21198	2404	47	it	it	PRON
inlawrev-21198	2404	48	would	would	AUX
inlawrev-21198	2404	49	be	be	AUX
inlawrev-21198	2404	50	unable	unable	ADJ
inlawrev-21198	2404	51	to	to	PART
inlawrev-21198	2404	52	carry	carry	VERB
inlawrev-21198	2404	53	out	out	ADP
inlawrev-21198	2404	54	the	the	DET
inlawrev-21198	2404	55	governmental	governmental	ADJ
inlawrev-21198	2404	56	functions	function	NOUN
inlawrev-21198	2404	57	without	without	ADP
inlawrev-21198	2404	58	the	the	DET
inlawrev-21198	2404	59	excess	excess	ADJ
inlawrev-21198	2404	60	levy	levy	NOUN
inlawrev-21198	2404	61	.	.	PUNCT
inlawrev-21198	2405	1	union	union	PROPN
inlawrev-21198	2405	2	township	township	PROPN
inlawrev-21198	2405	3	provide	provide	VERB
inlawrev-21198	2405	4	“	"	PUNCT
inlawrev-21198	2405	5	reasonable650	reasonable650	PROPN
inlawrev-21198	2405	6	statements	statement	NOUN
inlawrev-21198	2405	7	of	of	ADP
inlawrev-21198	2405	8	fact	fact	NOUN
inlawrev-21198	2405	9	”	"	PUNCT
inlawrev-21198	2405	10	to	to	PART
inlawrev-21198	2405	11	support	support	VERB
inlawrev-21198	2405	12	its	its	PRON
inlawrev-21198	2405	13	request	request	NOUN
inlawrev-21198	2405	14	.	.	PUNCT
inlawrev-21198	2406	1	therefore	therefore	ADV
inlawrev-21198	2406	2	,	,	PUNCT
inlawrev-21198	2406	3	the	the	DET
inlawrev-21198	2406	4	tax	tax	NOUN
inlawrev-21198	2406	5	court	court	NOUN
inlawrev-21198	2406	6	determined651	determined651	PROPN
inlawrev-21198	2406	7	the	the	DET
inlawrev-21198	2406	8	requirements	requirement	NOUN
inlawrev-21198	2406	9	were	be	AUX
inlawrev-21198	2406	10	satisfied	satisfied	ADJ
inlawrev-21198	2406	11	because	because	SCONJ
inlawrev-21198	2406	12	the	the	DET
inlawrev-21198	2406	13	information	information	NOUN
inlawrev-21198	2406	14	required	require	VERB
inlawrev-21198	2406	15	by	by	ADP
inlawrev-21198	2406	16	statute	statute	NOUN
inlawrev-21198	2406	17	was	be	AUX
inlawrev-21198	2406	18	given	give	VERB
inlawrev-21198	2406	19	to	to	ADP
inlawrev-21198	2406	20	the	the	DET
inlawrev-21198	2406	21	dlge	dlge	NOUN
inlawrev-21198	2406	22	.	.	PUNCT
inlawrev-21198	2407	1	thus	thus	ADV
inlawrev-21198	2407	2	,	,	PUNCT
inlawrev-21198	2407	3	the	the	DET
inlawrev-21198	2407	4	dlgf	dlgf	NOUN
inlawrev-21198	2407	5	erred	err	VERB
inlawrev-21198	2407	6	in	in	ADP
inlawrev-21198	2407	7	denying	deny	VERB
inlawrev-21198	2407	8	the	the	DET
inlawrev-21198	2407	9	excess	excess	ADJ
inlawrev-21198	2407	10	levy	levy	NOUN
inlawrev-21198	2407	11	appeal.652	appeal.652	VERB
inlawrev-21198	2407	12	653	653	NUM
inlawrev-21198	2407	13	also	also	ADV
inlawrev-21198	2407	14	,	,	PUNCT
inlawrev-21198	2407	15	in	in	ADP
inlawrev-21198	2407	16	its	its	PRON
inlawrev-21198	2407	17	final	final	ADJ
inlawrev-21198	2407	18	determination	determination	NOUN
inlawrev-21198	2407	19	,	,	PUNCT
inlawrev-21198	2407	20	the	the	DET
inlawrev-21198	2407	21	d	d	PROPN
inlawrev-21198	2407	22	lg	lg	PROPN
inlawrev-21198	2407	23	f	f	PROPN
inlawrev-21198	2407	24	provided	provide	VERB
inlawrev-21198	2407	25	another	another	DET
inlawrev-21198	2407	26	reason	reason	NOUN
inlawrev-21198	2407	27	for	for	ADP
inlawrev-21198	2407	28	denying	deny	VERB
inlawrev-21198	2407	29	union	union	PROPN
inlawrev-21198	2407	30	township	township	NOUN
inlawrev-21198	2407	31	’s	’s	PART
inlawrev-21198	2407	32	first	first	ADJ
inlawrev-21198	2407	33	excess	excess	ADJ
inlawrev-21198	2407	34	levy	levy	NOUN
inlawrev-21198	2407	35	appeal	appeal	NOUN
inlawrev-21198	2407	36	,	,	PUNCT
inlawrev-21198	2407	37	specifically	specifically	ADV
inlawrev-21198	2407	38	,	,	PUNCT
inlawrev-21198	2407	39	the	the	DET
inlawrev-21198	2407	40	dlgf	dlgf	NOUN
inlawrev-21198	2407	41	’s	’s	PART
inlawrev-21198	2407	42	alleged	allege	VERB
inlawrev-21198	2407	43	error	error	NOUN
inlawrev-21198	2407	44	caused	cause	VERB
inlawrev-21198	2407	45	a	a	DET
inlawrev-21198	2407	46	property	property	NOUN
inlawrev-21198	2407	47	tax	tax	NOUN
inlawrev-21198	2407	48	revenue	revenue	NOUN
inlawrev-21198	2407	49	shortfall	shortfall	NOUN
inlawrev-21198	2407	50	in	in	ADP
inlawrev-21198	2407	51	2011	2011	NUM
inlawrev-21198	2407	52	.	.	PUNCT
inlawrev-21198	2408	1	because	because	SCONJ
inlawrev-21198	2408	2	both654	both654	PROPN
inlawrev-21198	2408	3	union	union	PROPN
inlawrev-21198	2408	4	township	township	PROPN
inlawrev-21198	2408	5	’s	’s	PART
inlawrev-21198	2408	6	first	first	ADJ
inlawrev-21198	2408	7	and	and	CCONJ
inlawrev-21198	2408	8	second	second	ADJ
inlawrev-21198	2408	9	appeals	appeal	NOUN
inlawrev-21198	2408	10	addressed	address	VERB
inlawrev-21198	2408	11	whether	whether	SCONJ
inlawrev-21198	2408	12	the	the	DET
inlawrev-21198	2408	13	error	error	NOUN
inlawrev-21198	2408	14	gave	give	VERB
inlawrev-21198	2408	15	rise	rise	NOUN
inlawrev-21198	2408	16	640	640	NUM
inlawrev-21198	2408	17	.	.	PUNCT
inlawrev-21198	2409	1	i	i	PRON
inlawrev-21198	2409	2	d.	d.	PROPN
inlawrev-21198	2409	3	at	at	ADP
inlawrev-21198	2409	4	541	541	NUM
inlawrev-21198	2409	5	.	.	PUNCT
inlawrev-21198	2410	1	641	641	NUM
inlawrev-21198	2410	2	.	.	PUNCT
inlawrev-21198	2411	1	i	i	PRON
inlawrev-21198	2411	2	d.	d.	PROPN
inlawrev-21198	2411	3	at	at	ADP
inlawrev-21198	2411	4	542	542	NUM
inlawrev-21198	2411	5	.	.	PUNCT
inlawrev-21198	2412	1	642	642	NUM
inlawrev-21198	2412	2	.	.	PUNCT
inlawrev-21198	2413	1	i	i	PRON
inlawrev-21198	2413	2	d.	d.	VERB
inlawrev-21198	2413	3	at	at	ADP
inlawrev-21198	2413	4	542	542	NUM
inlawrev-21198	2413	5	-	-	SYM
inlawrev-21198	2413	6	43	43	NUM
inlawrev-21198	2413	7	.	.	PUNCT
inlawrev-21198	2414	1	643	643	NUM
inlawrev-21198	2414	2	.	.	PROPN
inlawrev-21198	2415	1	45	45	NUM
inlawrev-21198	2415	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	2415	3	523	523	NUM
inlawrev-21198	2415	4	(	(	PUNCT
inlawrev-21198	2415	5	ind	ind	NOUN
inlawrev-21198	2415	6	.	.	PUNCT
inlawrev-21198	2416	1	t.c	t.c	PROPN
inlawrev-21198	2416	2	.	.	PROPN
inlawrev-21198	2416	3	2015	2015	NUM
inlawrev-21198	2416	4	)	)	PUNCT
inlawrev-21198	2416	5	.	.	PUNCT
inlawrev-21198	2417	1	644	644	NUM
inlawrev-21198	2417	2	.	.	PUNCT
inlawrev-21198	2418	1	i	i	PRON
inlawrev-21198	2418	2	d.	d.	PROPN
inlawrev-21198	2418	3	at	at	ADP
inlawrev-21198	2418	4	524	524	NUM
inlawrev-21198	2418	5	.	.	PUNCT
inlawrev-21198	2419	1	645	645	NUM
inlawrev-21198	2419	2	.	.	PUNCT
inlawrev-21198	2420	1	i	i	PRON
inlawrev-21198	2420	2	d.	d.	PROPN
inlawrev-21198	2420	3	646	646	NUM
inlawrev-21198	2420	4	.	.	PUNCT
inlawrev-21198	2421	1	i	i	PRON
inlawrev-21198	2421	2	d.	d.	PROPN
inlawrev-21198	2421	3	647	647	NUM
inlawrev-21198	2421	4	.	.	PUNCT
inlawrev-21198	2422	1	i	i	PRON
inlawrev-21198	2422	2	d.	d.	PROPN
inlawrev-21198	2422	3	648	648	NUM
inlawrev-21198	2422	4	.	.	PUNCT
inlawrev-21198	2423	1	i	i	PRON
inlawrev-21198	2423	2	d.	d.	PROPN
inlawrev-21198	2423	3	at	at	ADP
inlawrev-21198	2423	4	526	526	NUM
inlawrev-21198	2423	5	.	.	PUNCT
inlawrev-21198	2424	1	649	649	NUM
inlawrev-21198	2424	2	.	.	PUNCT
inlawrev-21198	2425	1	i	i	PRON
inlawrev-21198	2425	2	d.	d.	PROPN
inlawrev-21198	2425	3	at	at	ADP
inlawrev-21198	2425	4	527	527	NUM
inlawrev-21198	2425	5	.	.	PUNCT
inlawrev-21198	2426	1	650	650	NUM
inlawrev-21198	2426	2	.	.	PUNCT
inlawrev-21198	2427	1	i	i	PRON
inlawrev-21198	2427	2	d.	d.	PROPN
inlawrev-21198	2427	3	651	651	NUM
inlawrev-21198	2427	4	.	.	PUNCT
inlawrev-21198	2428	1	i	i	PRON
inlawrev-21198	2428	2	d.	d.	PROPN
inlawrev-21198	2428	3	652	652	NUM
inlawrev-21198	2428	4	.	.	PUNCT
inlawrev-21198	2429	1	i	i	PRON
inlawrev-21198	2429	2	d.	d.	PROPN
inlawrev-21198	2429	3	653	653	NUM
inlawrev-21198	2429	4	.	.	PUNCT
inlawrev-21198	2430	1	i	i	PRON
inlawrev-21198	2430	2	d.	d.	PROPN
inlawrev-21198	2430	3	654	654	NUM
inlawrev-21198	2430	4	.	.	PUNCT
inlawrev-21198	2431	1	i	i	PRON
inlawrev-21198	2431	2	d.	d.	PROPN
inlawrev-21198	2431	3	at	at	ADP
inlawrev-21198	2431	4	528	528	NUM
inlawrev-21198	2431	5	.	.	PUNCT
inlawrev-21198	2431	6	1290	1290	NUM
inlawrev-21198	2431	7	indiana	indiana	PROPN
inlawrev-21198	2431	8	law	law	PROPN
inlawrev-21198	2431	9	review	review	NOUN
inlawrev-21198	2432	1	[	[	X
inlawrev-21198	2432	2	vol	vol	NOUN
inlawrev-21198	2432	3	.	.	PUNCT
inlawrev-21198	2433	1	49:1235	49:1235	NUM
inlawrev-21198	2433	2	to	to	ADP
inlawrev-21198	2433	3	the	the	DET
inlawrev-21198	2433	4	revenue	revenue	NOUN
inlawrev-21198	2433	5	shortfall	shortfall	NOUN
inlawrev-21198	2433	6	,	,	PUNCT
inlawrev-21198	2433	7	the	the	DET
inlawrev-21198	2433	8	dlgf	dlgf	NOUN
inlawrev-21198	2433	9	was	be	AUX
inlawrev-21198	2433	10	the	the	DET
inlawrev-21198	2433	11	appropriate	appropriate	ADJ
inlawrev-21198	2433	12	finder	finder	NOUN
inlawrev-21198	2433	13	of	of	ADP
inlawrev-21198	2433	14	fact	fact	NOUN
inlawrev-21198	2433	15	.	.	PUNCT
inlawrev-21198	2434	1	thus	thus	ADV
inlawrev-21198	2434	2	,	,	PUNCT
inlawrev-21198	2434	3	the655	the655	PROPN
inlawrev-21198	2434	4	tax	tax	NOUN
inlawrev-21198	2434	5	court	court	NOUN
inlawrev-21198	2434	6	reversed	reverse	VERB
inlawrev-21198	2434	7	the	the	DET
inlawrev-21198	2434	8	dlgf	dlgf	NOUN
inlawrev-21198	2434	9	’s	’s	PART
inlawrev-21198	2434	10	final	final	ADJ
inlawrev-21198	2434	11	determinations	determination	NOUN
inlawrev-21198	2434	12	.	.	PUNCT
inlawrev-21198	2435	1	656	656	NUM
inlawrev-21198	2435	2	4	4	NUM
inlawrev-21198	2435	3	.	.	PUNCT
inlawrev-21198	2436	1	union	union	PROPN
inlawrev-21198	2436	2	township	township	PROPN
inlawrev-21198	2436	3	v.	v.	ADP
inlawrev-21198	2436	4	department	department	PROPN
inlawrev-21198	2436	5	of	of	ADP
inlawrev-21198	2436	6	local	local	ADJ
inlawrev-21198	2436	7	government	government	NOUN
inlawrev-21198	2436	8	finance	finance	NOUN
inlawrev-21198	2436	9	.	.	PUNCT
inlawrev-21198	2437	1	—	—	PUNCT
inlawrev-21198	2437	2	in657	in657	PROPN
inlawrev-21198	2437	3	another	another	DET
inlawrev-21198	2437	4	opinion	opinion	NOUN
inlawrev-21198	2437	5	issued	issue	VERB
inlawrev-21198	2437	6	the	the	DET
inlawrev-21198	2437	7	same	same	ADJ
inlawrev-21198	2437	8	day	day	NOUN
inlawrev-21198	2437	9	and	and	CCONJ
inlawrev-21198	2437	10	addressing	address	VERB
inlawrev-21198	2437	11	the	the	DET
inlawrev-21198	2437	12	same	same	ADJ
inlawrev-21198	2437	13	parties	party	NOUN
inlawrev-21198	2437	14	,	,	PUNCT
inlawrev-21198	2437	15	union	union	PROPN
inlawrev-21198	2437	16	township	township	NOUN
inlawrev-21198	2437	17	challenged	challenge	VERB
inlawrev-21198	2437	18	two	two	NUM
inlawrev-21198	2437	19	dlgf	dlgf	NOUN
inlawrev-21198	2437	20	final	final	ADJ
inlawrev-21198	2437	21	determinations	determination	NOUN
inlawrev-21198	2437	22	.	.	PUNCT
inlawrev-21198	2438	1	subsequently	subsequently	ADV
inlawrev-21198	2438	2	,	,	PUNCT
inlawrev-21198	2438	3	the	the	DET
inlawrev-21198	2438	4	dlgf658	dlgf658	PROPN
inlawrev-21198	2438	5	moved	move	VERB
inlawrev-21198	2438	6	to	to	PART
inlawrev-21198	2438	7	dismiss	dismiss	VERB
inlawrev-21198	2438	8	union	union	PROPN
inlawrev-21198	2438	9	township	township	PROPN
inlawrev-21198	2438	10	’s	’s	PART
inlawrev-21198	2438	11	tax	tax	NOUN
inlawrev-21198	2438	12	appeal	appeal	NOUN
inlawrev-21198	2438	13	,	,	PUNCT
inlawrev-21198	2438	14	“	"	PUNCT
inlawrev-21198	2438	15	claiming	claim	VERB
inlawrev-21198	2438	16	that	that	SCONJ
inlawrev-21198	2438	17	the	the	DET
inlawrev-21198	2438	18	relief	relief	NOUN
inlawrev-21198	2438	19	offered	offer	VERB
inlawrev-21198	2438	20	to	to	PART
inlawrev-21198	2438	21	union	union	VERB
inlawrev-21198	2438	22	township	township	NOUN
inlawrev-21198	2438	23	under	under	ADP
inlawrev-21198	2438	24	the	the	DET
inlawrev-21198	2438	25	newly	newly	ADV
inlawrev-21198	2438	26	-	-	PUNCT
inlawrev-21198	2438	27	enacted	enact	VERB
inlawrev-21198	2438	28	indiana	indiana	PROPN
inlawrev-21198	2438	29	code	code	PROPN
inlawrev-21198	2438	30	§	§	PROPN
inlawrev-21198	2438	31	6	6	NUM
inlawrev-21198	2438	32	-	-	SYM
inlawrev-21198	2438	33	1.1	1.1	NUM
inlawrev-21198	2438	34	-	-	PUNCT
inlawrev-21198	2438	35	18	18	NUM
inlawrev-21198	2438	36	-	-	SYM
inlawrev-21198	2438	37	18	18	NUM
inlawrev-21198	2438	38	had	have	AUX
inlawrev-21198	2438	39	rendered	render	VERB
inlawrev-21198	2438	40	its	its	PRON
inlawrev-21198	2438	41	appeal	appeal	NOUN
inlawrev-21198	2438	42	moot	moot	NOUN
inlawrev-21198	2438	43	.	.	PUNCT
inlawrev-21198	2438	44	”659	”659	NOUN
inlawrev-21198	2438	45	as	as	SCONJ
inlawrev-21198	2438	46	stated	state	VERB
inlawrev-21198	2438	47	above	above	ADV
inlawrev-21198	2438	48	,	,	PUNCT
inlawrev-21198	2438	49	the	the	DET
inlawrev-21198	2438	50	union	union	NOUN
inlawrev-21198	2438	51	-	-	PUNCT
inlawrev-21198	2438	52	lakeville	lakeville	PROPN
inlawrev-21198	2438	53	fire	fire	NOUN
inlawrev-21198	2438	54	protection	protection	NOUN
inlawrev-21198	2438	55	territory	territory	NOUN
inlawrev-21198	2438	56	was	be	AUX
inlawrev-21198	2438	57	eventually	eventually	ADV
inlawrev-21198	2438	58	provided	provide	VERB
inlawrev-21198	2438	59	relief	relief	NOUN
inlawrev-21198	2438	60	through	through	ADP
inlawrev-21198	2438	61	special	special	ADJ
inlawrev-21198	2438	62	legislation	legislation	NOUN
inlawrev-21198	2438	63	of	of	ADP
inlawrev-21198	2438	64	the	the	DET
inlawrev-21198	2438	65	indiana	indiana	PROPN
inlawrev-21198	2438	66	general	general	PROPN
inlawrev-21198	2438	67	assembly	assembly	PROPN
inlawrev-21198	2438	68	.	.	PUNCT
inlawrev-21198	2439	1	however	however	ADV
inlawrev-21198	2439	2	,	,	PUNCT
inlawrev-21198	2439	3	union	union	PROPN
inlawrev-21198	2439	4	township	township	NOUN
inlawrev-21198	2439	5	was	be	AUX
inlawrev-21198	2439	6	not	not	PART
inlawrev-21198	2439	7	granted	grant	VERB
inlawrev-21198	2439	8	the	the	DET
inlawrev-21198	2439	9	relief	relief	NOUN
inlawrev-21198	2439	10	it	it	PRON
inlawrev-21198	2439	11	sought	seek	VERB
inlawrev-21198	2439	12	.	.	PUNCT
inlawrev-21198	2440	1	the	the	DET
inlawrev-21198	2440	2	tax	tax	NOUN
inlawrev-21198	2440	3	court660	court660	PROPN
inlawrev-21198	2440	4	determined	determine	VERB
inlawrev-21198	2440	5	that	that	SCONJ
inlawrev-21198	2440	6	the	the	DET
inlawrev-21198	2440	7	documentation	documentation	NOUN
inlawrev-21198	2440	8	union	union	PROPN
inlawrev-21198	2440	9	township	township	NOUN
inlawrev-21198	2440	10	provided	provide	VERB
inlawrev-21198	2440	11	to	to	ADP
inlawrev-21198	2440	12	the	the	DET
inlawrev-21198	2440	13	dlgf	dlgf	NOUN
inlawrev-21198	2440	14	as	as	ADP
inlawrev-21198	2440	15	support	support	NOUN
inlawrev-21198	2440	16	for	for	ADP
inlawrev-21198	2440	17	its	its	PRON
inlawrev-21198	2440	18	request	request	NOUN
inlawrev-21198	2440	19	indicated	indicate	VERB
inlawrev-21198	2440	20	that	that	SCONJ
inlawrev-21198	2440	21	union	union	PROPN
inlawrev-21198	2440	22	township	township	NOUN
inlawrev-21198	2440	23	believed	believe	VERB
inlawrev-21198	2440	24	that	that	SCONJ
inlawrev-21198	2440	25	the	the	DET
inlawrev-21198	2440	26	alleged	allege	VERB
inlawrev-21198	2440	27	error	error	NOUN
inlawrev-21198	2440	28	caused	cause	VERB
inlawrev-21198	2440	29	a	a	DET
inlawrev-21198	2440	30	total	total	ADJ
inlawrev-21198	2440	31	annual	annual	ADJ
inlawrev-21198	2440	32	property	property	NOUN
inlawrev-21198	2440	33	tax	tax	NOUN
inlawrev-21198	2440	34	revenue	revenue	NOUN
inlawrev-21198	2440	35	shortfall	shortfall	NOUN
inlawrev-21198	2440	36	—	—	PUNCT
inlawrev-21198	2440	37	totaling	total	VERB
inlawrev-21198	2440	38	about	about	ADV
inlawrev-21198	2440	39	$	$	SYM
inlawrev-21198	2440	40	52,000	52,000	NUM
inlawrev-21198	2440	41	.	.	PUNCT
inlawrev-21198	2441	1	“	"	PUNCT
inlawrev-21198	2441	2	because	because	SCONJ
inlawrev-21198	2441	3	union	union	PROPN
inlawrev-21198	2441	4	township	township	PROPN
inlawrev-21198	2441	5	’s	’s	PART
inlawrev-21198	2441	6	original	original	ADJ
inlawrev-21198	2441	7	tax	tax	NOUN
inlawrev-21198	2441	8	appeal	appeal	NOUN
inlawrev-21198	2441	9	[	[	X
inlawrev-21198	2441	10	sought	seek	VERB
inlawrev-21198	2441	11	]	]	PUNCT
inlawrev-21198	2441	12	relief661	relief661	PROPN
inlawrev-21198	2441	13	beyond	beyond	ADP
inlawrev-21198	2441	14	what	what	PRON
inlawrev-21198	2441	15	was	be	AUX
inlawrev-21198	2441	16	provided	provide	VERB
inlawrev-21198	2441	17	by	by	ADP
inlawrev-21198	2441	18	”	"	PUNCT
inlawrev-21198	2441	19	the	the	DET
inlawrev-21198	2441	20	g	g	PROPN
inlawrev-21198	2441	21	eneral	eneral	ADJ
inlawrev-21198	2441	22	assembly	assembly	NOUN
inlawrev-21198	2441	23	,	,	PUNCT
inlawrev-21198	2441	24	the	the	DET
inlawrev-21198	2441	25	tax	tax	NOUN
inlawrev-21198	2441	26	court	court	NOUN
inlawrev-21198	2441	27	did	do	AUX
inlawrev-21198	2441	28	not	not	PART
inlawrev-21198	2441	29	see	see	VERB
inlawrev-21198	2441	30	the	the	DET
inlawrev-21198	2441	31	issues	issue	NOUN
inlawrev-21198	2441	32	as	as	ADP
inlawrev-21198	2441	33	moot	moot	NOUN
inlawrev-21198	2441	34	.	.	PUNCT
inlawrev-21198	2442	1	t	t	PROPN
inlawrev-21198	2442	2	herefore	herefore	ADV
inlawrev-21198	2442	3	,	,	PUNCT
inlawrev-21198	2442	4	the	the	DET
inlawrev-21198	2442	5	tax	tax	NOUN
inlawrev-21198	2442	6	court	court	NOUN
inlawrev-21198	2442	7	denied	deny	VERB
inlawrev-21198	2442	8	the	the	DET
inlawrev-21198	2442	9	dlgf	dlgf	NOUN
inlawrev-21198	2442	10	’s	’s	PART
inlawrev-21198	2442	11	motion.662	motion.662	NOUN
inlawrev-21198	2442	12	663	663	NUM
inlawrev-21198	2442	13	however	however	ADV
inlawrev-21198	2442	14	,	,	PUNCT
inlawrev-21198	2442	15	the	the	DET
inlawrev-21198	2442	16	tax	tax	NOUN
inlawrev-21198	2442	17	court	court	NOUN
inlawrev-21198	2442	18	would	would	AUX
inlawrev-21198	2442	19	not	not	PART
inlawrev-21198	2442	20	determine	determine	VERB
inlawrev-21198	2442	21	whether	whether	SCONJ
inlawrev-21198	2442	22	union	union	PROPN
inlawrev-21198	2442	23	township	township	NOUN
inlawrev-21198	2442	24	’s	’s	PART
inlawrev-21198	2442	25	arguments	argument	NOUN
inlawrev-21198	2442	26	were	be	AUX
inlawrev-21198	2442	27	meritorious	meritorious	ADJ
inlawrev-21198	2442	28	and	and	CCONJ
inlawrev-21198	2442	29	,	,	PUNCT
inlawrev-21198	2442	30	therefore	therefore	ADV
inlawrev-21198	2442	31	,	,	PUNCT
inlawrev-21198	2442	32	it	it	PRON
inlawrev-21198	2442	33	did	do	AUX
inlawrev-21198	2442	34	not	not	PART
inlawrev-21198	2442	35	find	find	VERB
inlawrev-21198	2442	36	the	the	DET
inlawrev-21198	2442	37	dlgf	dlgf	NOUN
inlawrev-21198	2442	38	’s	’s	PART
inlawrev-21198	2442	39	final	final	ADJ
inlawrev-21198	2442	40	determination	determination	NOUN
inlawrev-21198	2442	41	was	be	AUX
inlawrev-21198	2442	42	improper	improper	ADJ
inlawrev-21198	2442	43	and	and	CCONJ
inlawrev-21198	2442	44	thus	thus	ADV
inlawrev-21198	2442	45	the	the	DET
inlawrev-21198	2442	46	t	t	NOUN
inlawrev-21198	2442	47	ownship	ownship	NOUN
inlawrev-21198	2442	48	’s	’s	PART
inlawrev-21198	2442	49	request	request	NOUN
inlawrev-21198	2442	50	for	for	ADP
inlawrev-21198	2442	51	relief	relief	NOUN
inlawrev-21198	2442	52	was	be	AUX
inlawrev-21198	2442	53	denied.664	denied.664	NUM
inlawrev-21198	2442	54	c.	c.	PROPN
inlawrev-21198	2442	55	sales	sale	NOUN
inlawrev-21198	2442	56	and	and	CCONJ
inlawrev-21198	2442	57	use	use	VERB
inlawrev-21198	2442	58	tax	tax	NOUN
inlawrev-21198	2442	59	1	1	NUM
inlawrev-21198	2442	60	.	.	PUNCT
inlawrev-21198	2442	61	brandenburg	brandenburg	PROPN
inlawrev-21198	2442	62	industrial	industrial	PROPN
inlawrev-21198	2442	63	service	service	PROPN
inlawrev-21198	2443	1	c	c	PROPN
inlawrev-21198	2443	2	o.	o.	PROPN
inlawrev-21198	2443	3	v.	v.	ADP
inlawrev-21198	2443	4	ind	ind	PROPN
inlawrev-21198	2443	5	.	.	PUNCT
inlawrev-21198	2444	1	department	department	PROPN
inlawrev-21198	2444	2	of	of	ADP
inlawrev-21198	2444	3	state	state	PROPN
inlawrev-21198	2444	4	revenue	revenue	NOUN
inlawrev-21198	2444	5	.	.	PUNCT
inlawrev-21198	2445	1	—	—	PUNCT
inlawrev-21198	2445	2	brandenburg	brandenburg	PROPN
inlawrev-21198	2445	3	industrial	industrial	PROPN
inlawrev-21198	2445	4	service	service	PROPN
inlawrev-21198	2445	5	co.	co.	PROPN
inlawrev-21198	2445	6	“	"	PUNCT
inlawrev-21198	2445	7	remitted	remit	VERB
inlawrev-21198	2445	8	approximately665	approximately665	ADJ
inlawrev-21198	2445	9	$	$	SYM
inlawrev-21198	2445	10	150,000	150,000	NUM
inlawrev-21198	2445	11	in	in	ADP
inlawrev-21198	2445	12	sales	sale	NOUN
inlawrev-21198	2445	13	/	/	SYM
inlawrev-21198	2445	14	use	use	NOUN
inlawrev-21198	2445	15	tax	tax	NOUN
inlawrev-21198	2445	16	to	to	ADP
inlawrev-21198	2445	17	the	the	DET
inlawrev-21198	2445	18	d	d	PROPN
inlawrev-21198	2445	19	epartment	epartment	NOUN
inlawrev-21198	2446	1	[	[	X
inlawrev-21198	2446	2	of	of	ADP
inlawrev-21198	2446	3	revenue	revenue	NOUN
inlawrev-21198	2446	4	]	]	PUNCT
inlawrev-21198	2446	5	(	(	PUNCT
inlawrev-21198	2446	6	“	"	PUNCT
inlawrev-21198	2446	7	dor	dor	NOUN
inlawrev-21198	2446	8	”	"	PUNCT
inlawrev-21198	2446	9	)	)	PUNCT
inlawrev-21198	2446	10	.	.	PUNCT
inlawrev-21198	2447	1	however,666	however,666	PROPN
inlawrev-21198	2447	2	brandenburg	brandenburg	PROPN
inlawrev-21198	2447	3	sought	seek	VERB
inlawrev-21198	2447	4	a	a	DET
inlawrev-21198	2447	5	partial	partial	ADJ
inlawrev-21198	2447	6	refund	refund	NOUN
inlawrev-21198	2447	7	in	in	ADP
inlawrev-21198	2447	8	2009	2009	NUM
inlawrev-21198	2447	9	,	,	PUNCT
inlawrev-21198	2447	10	claiming	claim	VERB
inlawrev-21198	2447	11	some	some	PRON
inlawrev-21198	2447	12	of	of	ADP
inlawrev-21198	2447	13	the	the	DET
inlawrev-21198	2447	14	taxed	tax	VERB
inlawrev-21198	2447	15	2006	2006	NUM
inlawrev-21198	2447	16	purchased	purchase	VERB
inlawrev-21198	2447	17	were	be	AUX
inlawrev-21198	2447	18	actually	actually	ADV
inlawrev-21198	2447	19	exempt	exempt	ADJ
inlawrev-21198	2447	20	from	from	ADP
inlawrev-21198	2447	21	this	this	DET
inlawrev-21198	2447	22	tax	tax	NOUN
inlawrev-21198	2447	23	.	.	PUNCT
inlawrev-21198	2448	1	next	next	ADJ
inlawrev-21198	2448	2	,	,	PUNCT
inlawrev-21198	2448	3	b	b	X
inlawrev-21198	2448	4	randenburg	randenburg	NOUN
inlawrev-21198	2448	5	filed	file	VERB
inlawrev-21198	2448	6	three667	three667	PROPN
inlawrev-21198	2448	7	more	more	ADJ
inlawrev-21198	2448	8	refund	refund	NOUN
inlawrev-21198	2448	9	claims	claim	NOUN
inlawrev-21198	2448	10	,	,	PUNCT
inlawrev-21198	2448	11	asserting	assert	VERB
inlawrev-21198	2448	12	several	several	ADJ
inlawrev-21198	2448	13	2007	2007	NUM
inlawrev-21198	2448	14	purchases	purchase	NOUN
inlawrev-21198	2448	15	were	be	AUX
inlawrev-21198	2448	16	also	also	ADV
inlawrev-21198	2448	17	exempt	exempt	ADJ
inlawrev-21198	2448	18	.	.	PUNCT
inlawrev-21198	2449	1	then,668	then,668	NOUN
inlawrev-21198	2449	2	dor	dor	PROPN
inlawrev-21198	2449	3	approved	approve	VERB
inlawrev-21198	2449	4	the	the	DET
inlawrev-21198	2449	5	first	first	ADJ
inlawrev-21198	2449	6	refund	refund	NOUN
inlawrev-21198	2449	7	claim	claim	NOUN
inlawrev-21198	2449	8	and	and	CCONJ
inlawrev-21198	2449	9	issued	issue	VERB
inlawrev-21198	2449	10	a	a	DET
inlawrev-21198	2449	11	refund	refund	NOUN
inlawrev-21198	2449	12	,	,	PUNCT
inlawrev-21198	2449	13	but	but	CCONJ
inlawrev-21198	2449	14	denied	deny	VERB
inlawrev-21198	2449	15	the	the	DET
inlawrev-21198	2449	16	second	second	ADJ
inlawrev-21198	2449	17	655	655	NUM
inlawrev-21198	2449	18	.	.	PUNCT
inlawrev-21198	2450	1	i	i	PRON
inlawrev-21198	2450	2	d.	d.	PROPN
inlawrev-21198	2450	3	656	656	NUM
inlawrev-21198	2450	4	.	.	PUNCT
inlawrev-21198	2451	1	i	i	PRON
inlawrev-21198	2451	2	d.	d.	PROPN
inlawrev-21198	2451	3	657	657	NUM
inlawrev-21198	2451	4	.	.	PUNCT
inlawrev-21198	2452	1	45	45	NUM
inlawrev-21198	2452	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	2452	3	530	530	NUM
inlawrev-21198	2452	4	(	(	PUNCT
inlawrev-21198	2452	5	ind	ind	NOUN
inlawrev-21198	2452	6	.	.	PUNCT
inlawrev-21198	2453	1	t.c	t.c	PROPN
inlawrev-21198	2453	2	.	.	PROPN
inlawrev-21198	2453	3	2015	2015	NUM
inlawrev-21198	2453	4	)	)	PUNCT
inlawrev-21198	2453	5	.	.	PUNCT
inlawrev-21198	2454	1	658	658	NUM
inlawrev-21198	2454	2	.	.	PUNCT
inlawrev-21198	2455	1	i	i	PRON
inlawrev-21198	2455	2	d.	d.	PROPN
inlawrev-21198	2455	3	at	at	ADP
inlawrev-21198	2455	4	532	532	NUM
inlawrev-21198	2455	5	.	.	PUNCT
inlawrev-21198	2455	6	659	659	NUM
inlawrev-21198	2455	7	.	.	PUNCT
inlawrev-21198	2456	1	i	i	PRON
inlawrev-21198	2456	2	d.	d.	PROPN
inlawrev-21198	2456	3	660	660	NUM
inlawrev-21198	2456	4	.	.	PUNCT
inlawrev-21198	2456	5	see	see	VERB
inlawrev-21198	2456	6	generally	generally	ADV
inlawrev-21198	2456	7	i	i	PRON
inlawrev-21198	2456	8	d.	d.	PROPN
inlawrev-21198	2456	9	661	661	NUM
inlawrev-21198	2456	10	.	.	PUNCT
inlawrev-21198	2457	1	i	i	PRON
inlawrev-21198	2457	2	d.	d.	PROPN
inlawrev-21198	2457	3	at	at	ADP
inlawrev-21198	2457	4	533	533	NUM
inlawrev-21198	2457	5	.	.	PUNCT
inlawrev-21198	2457	6	662	662	NUM
inlawrev-21198	2457	7	.	.	PUNCT
inlawrev-21198	2458	1	i	i	PRON
inlawrev-21198	2458	2	d.	d.	PROPN
inlawrev-21198	2458	3	at	at	ADP
inlawrev-21198	2458	4	533	533	NUM
inlawrev-21198	2458	5	-	-	SYM
inlawrev-21198	2458	6	34	34	NUM
inlawrev-21198	2458	7	.	.	PUNCT
inlawrev-21198	2458	8	663	663	NUM
inlawrev-21198	2458	9	.	.	PUNCT
inlawrev-21198	2459	1	i	i	PRON
inlawrev-21198	2459	2	d.	d.	PROPN
inlawrev-21198	2459	3	at	at	ADP
inlawrev-21198	2459	4	534	534	NUM
inlawrev-21198	2459	5	.	.	PUNCT
inlawrev-21198	2460	1	664	664	NUM
inlawrev-21198	2460	2	.	.	PUNCT
inlawrev-21198	2461	1	see	see	VERB
inlawrev-21198	2461	2	generally	generally	ADV
inlawrev-21198	2461	3	i	i	PRON
inlawrev-21198	2461	4	d.	d.	PROPN
inlawrev-21198	2461	5	665	665	NUM
inlawrev-21198	2461	6	.	.	PUNCT
inlawrev-21198	2462	1	26	26	NUM
inlawrev-21198	2462	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	2462	3	147	147	NUM
inlawrev-21198	2462	4	(	(	PUNCT
inlawrev-21198	2462	5	ind	ind	NOUN
inlawrev-21198	2462	6	.	.	PUNCT
inlawrev-21198	2463	1	t.c	t.c	PROPN
inlawrev-21198	2463	2	.	.	PROPN
inlawrev-21198	2463	3	2015	2015	NUM
inlawrev-21198	2463	4	)	)	PUNCT
inlawrev-21198	2463	5	.	.	PUNCT
inlawrev-21198	2464	1	666	666	NUM
inlawrev-21198	2464	2	.	.	PUNCT
inlawrev-21198	2465	1	i	i	PRON
inlawrev-21198	2465	2	d.	d.	PROPN
inlawrev-21198	2465	3	at	at	ADP
inlawrev-21198	2465	4	149	149	NUM
inlawrev-21198	2465	5	.	.	PUNCT
inlawrev-21198	2465	6	667	667	NUM
inlawrev-21198	2465	7	.	.	PUNCT
inlawrev-21198	2466	1	i	i	PRON
inlawrev-21198	2466	2	d.	d.	PROPN
inlawrev-21198	2466	3	at	at	ADP
inlawrev-21198	2466	4	149	149	NUM
inlawrev-21198	2466	5	-	-	SYM
inlawrev-21198	2466	6	50	50	NUM
inlawrev-21198	2466	7	.	.	PUNCT
inlawrev-21198	2467	1	668	668	NUM
inlawrev-21198	2467	2	.	.	PUNCT
inlawrev-21198	2468	1	i	i	PRON
inlawrev-21198	2468	2	d.	d.	PROPN
inlawrev-21198	2468	3	at	at	ADP
inlawrev-21198	2468	4	150	150	NUM
inlawrev-21198	2468	5	.	.	PUNCT
inlawrev-21198	2469	1	2016	2016	NUM
inlawrev-21198	2469	2	]	]	PUNCT
inlawrev-21198	2469	3	taxation	taxation	NOUN
inlawrev-21198	2469	4	1291	1291	NUM
inlawrev-21198	2469	5	refund	refund	NOUN
inlawrev-21198	2469	6	claim	claim	NOUN
inlawrev-21198	2469	7	.	.	PUNCT
inlawrev-21198	2470	1	dor	dor	PROPN
inlawrev-21198	2470	2	also	also	ADV
inlawrev-21198	2470	3	approved	approve	VERB
inlawrev-21198	2470	4	brandenburg	brandenburg	PROPN
inlawrev-21198	2470	5	’s	’s	PART
inlawrev-21198	2470	6	third	third	ADJ
inlawrev-21198	2470	7	refund	refund	NOUN
inlawrev-21198	2470	8	claim	claim	NOUN
inlawrev-21198	2470	9	,	,	PUNCT
inlawrev-21198	2470	10	but	but	CCONJ
inlawrev-21198	2470	11	denied669	denied669	PROPN
inlawrev-21198	2470	12	brandenburg	brandenburg	PROPN
inlawrev-21198	2470	13	’s	’s	PART
inlawrev-21198	2470	14	fourth	fourth	ADJ
inlawrev-21198	2470	15	refund	refund	NOUN
inlawrev-21198	2470	16	claim	claim	NOUN
inlawrev-21198	2470	17	.	.	PUNCT
inlawrev-21198	2471	1	therefore	therefore	ADV
inlawrev-21198	2471	2	,	,	PUNCT
inlawrev-21198	2471	3	brandenburg	brandenburg	PROPN
inlawrev-21198	2471	4	protested	protest	VERB
inlawrev-21198	2471	5	dor’s670	dor’s670	PROPN
inlawrev-21198	2471	6	two	two	NUM
inlawrev-21198	2471	7	denials	denial	NOUN
inlawrev-21198	2471	8	of	of	ADP
inlawrev-21198	2471	9	brandenburg	brandenburg	PROPN
inlawrev-21198	2471	10	’s	’s	PART
inlawrev-21198	2471	11	claims	claim	NOUN
inlawrev-21198	2471	12	.	.	PUNCT
inlawrev-21198	2472	1	w	w	PROPN
inlawrev-21198	2472	2	hen	hen	PROPN
inlawrev-21198	2472	3	dor	dor	PROPN
inlawrev-21198	2472	4	denied	deny	VERB
inlawrev-21198	2472	5	the	the	DET
inlawrev-21198	2472	6	both	both	DET
inlawrev-21198	2472	7	protests,671	protests,671	PROPN
inlawrev-21198	2472	8	brandenburg	brandenburg	PROPN
inlawrev-21198	2472	9	initiated	initiate	VERB
inlawrev-21198	2472	10	a	a	DET
inlawrev-21198	2472	11	tax	tax	NOUN
inlawrev-21198	2472	12	appeal.672	appeal.672	NOUN
inlawrev-21198	2472	13	w	w	NOUN
inlawrev-21198	2472	14	hile	hile	VERB
inlawrev-21198	2472	15	the	the	DET
inlawrev-21198	2472	16	tax	tax	NOUN
inlawrev-21198	2472	17	court	court	NOUN
inlawrev-21198	2472	18	processed	process	VERB
inlawrev-21198	2472	19	this	this	DET
inlawrev-21198	2472	20	case	case	NOUN
inlawrev-21198	2472	21	,	,	PUNCT
inlawrev-21198	2472	22	brandenburg	brandenburg	VERB
inlawrev-21198	2472	23	a	a	DET
inlawrev-21198	2472	24	motion	motion	NOUN
inlawrev-21198	2472	25	which	which	PRON
inlawrev-21198	2472	26	was	be	AUX
inlawrev-21198	2472	27	titled	title	VERB
inlawrev-21198	2472	28	“	"	PUNCT
inlawrev-21198	2472	29	m	m	AUX
inlawrev-21198	2472	30	otion	otion	NOUN
inlawrev-21198	2472	31	to	to	PART
inlawrev-21198	2472	32	compel	compel	VERB
inlawrev-21198	2472	33	interrogatory	interrogatory	ADJ
inlawrev-21198	2472	34	response	response	NOUN
inlawrev-21198	2472	35	and	and	CCONJ
inlawrev-21198	2472	36	m	m	PROPN
inlawrev-21198	2472	37	otion	otion	NOUN
inlawrev-21198	2472	38	to	to	PART
inlawrev-21198	2472	39	compel	compel	VERB
inlawrev-21198	2472	40	production	production	NOUN
inlawrev-21198	2472	41	of	of	ADP
inlawrev-21198	2472	42	non	non	ADJ
inlawrev-21198	2472	43	-	-	ADJ
inlawrev-21198	2472	44	privileged	privileged	ADJ
inlawrev-21198	2472	45	document	document	NOUN
inlawrev-21198	2472	46	.	.	PUNCT
inlawrev-21198	2472	47	”	"	PUNCT
inlawrev-21198	2473	1	the	the	DET
inlawrev-21198	2473	2	tax	tax	NOUN
inlawrev-21198	2473	3	court	court	NOUN
inlawrev-21198	2473	4	determined673	determined673	PROPN
inlawrev-21198	2473	5	brandenburg	brandenburg	PROPN
inlawrev-21198	2473	6	’s	’s	PART
inlawrev-21198	2473	7	motion	motion	NOUN
inlawrev-21198	2473	8	sought	seek	VERB
inlawrev-21198	2473	9	“	"	PUNCT
inlawrev-21198	2473	10	reinforcement	reinforcement	NOUN
inlawrev-21198	2473	11	of	of	ADP
inlawrev-21198	2473	12	the	the	DET
inlawrev-21198	2473	13	purpose	purpose	NOUN
inlawrev-21198	2473	14	of	of	ADP
inlawrev-21198	2473	15	the	the	DET
inlawrev-21198	2473	16	discovery	discovery	NOUN
inlawrev-21198	2473	17	rules	rule	NOUN
inlawrev-21198	2473	18	.	.	PUNCT
inlawrev-21198	2473	19	”	"	PUNCT
inlawrev-21198	2474	1	for	for	ADP
inlawrev-21198	2474	2	example	example	NOUN
inlawrev-21198	2474	3	,	,	PUNCT
inlawrev-21198	2474	4	“	"	PUNCT
inlawrev-21198	2474	5	the	the	DET
inlawrev-21198	2474	6	department	department	NOUN
inlawrev-21198	2474	7	identified	identify	VERB
inlawrev-21198	2474	8	an	an	DET
inlawrev-21198	2474	9	individual	individual	NOUN
inlawrev-21198	2474	10	as	as	ADP
inlawrev-21198	2474	11	its	its	PRON
inlawrev-21198	2474	12	non	non	ADJ
inlawrev-21198	2474	13	-	-	ADJ
inlawrev-21198	2474	14	expert674	expert674	ADJ
inlawrev-21198	2474	15	witness	witness	NOUN
inlawrev-21198	2474	16	who	who	PRON
inlawrev-21198	2474	17	may	may	AUX
inlawrev-21198	2474	18	not	not	PART
inlawrev-21198	2474	19	be	be	AUX
inlawrev-21198	2474	20	able	able	ADJ
inlawrev-21198	2474	21	to	to	PART
inlawrev-21198	2474	22	testify	testify	VERB
inlawrev-21198	2474	23	regarding	regard	VERB
inlawrev-21198	2474	24	the	the	DET
inlawrev-21198	2474	25	facts	fact	NOUN
inlawrev-21198	2474	26	of	of	ADP
inlawrev-21198	2474	27	this	this	DET
inlawrev-21198	2474	28	case	case	NOUN
inlawrev-21198	2474	29	because	because	SCONJ
inlawrev-21198	2474	30	no	no	DET
inlawrev-21198	2474	31	audit	audit	NOUN
inlawrev-21198	2474	32	was	be	AUX
inlawrev-21198	2474	33	conducted	conduct	VERB
inlawrev-21198	2474	34	and	and	CCONJ
inlawrev-21198	2474	35	she	she	PRON
inlawrev-21198	2474	36	apparently	apparently	ADV
inlawrev-21198	2474	37	had	have	VERB
inlawrev-21198	2474	38	no	no	DET
inlawrev-21198	2474	39	direct	direct	ADJ
inlawrev-21198	2474	40	knowledge	knowledge	NOUN
inlawrev-21198	2474	41	of	of	ADP
inlawrev-21198	2474	42	the	the	DET
inlawrev-21198	2474	43	dealings	dealing	NOUN
inlawrev-21198	2474	44	between	between	ADP
inlawrev-21198	2474	45	brandenburg	brandenburg	PROPN
inlawrev-21198	2474	46	and	and	CCONJ
inlawrev-21198	2474	47	the	the	DET
inlawrev-21198	2474	48	department	department	NOUN
inlawrev-21198	2474	49	.	.	PUNCT
inlawrev-21198	2474	50	”	"	PUNCT
inlawrev-21198	2475	1	m	m	VERB
inlawrev-21198	2475	2	oreover	oreover	ADJ
inlawrev-21198	2475	3	,	,	PUNCT
inlawrev-21198	2475	4	“	"	PUNCT
inlawrev-21198	2475	5	interrogatory	interrogatory	ADJ
inlawrev-21198	2475	6	number675	number675	PROPN
inlawrev-21198	2475	7	16	16	NUM
inlawrev-21198	2475	8	indicate[d	indicate[d	NOUN
inlawrev-21198	2475	9	]	]	PUNCT
inlawrev-21198	2475	10	that	that	SCONJ
inlawrev-21198	2475	11	the	the	DET
inlawrev-21198	2475	12	required	required	ADJ
inlawrev-21198	2475	13	identification	identification	NOUN
inlawrev-21198	2475	14	of	of	ADP
inlawrev-21198	2475	15	witnesses	witness	NOUN
inlawrev-21198	2475	16	was	be	AUX
inlawrev-21198	2475	17	for	for	ADP
inlawrev-21198	2475	18	witnesses	witness	NOUN
inlawrev-21198	2475	19	who	who	PRON
inlawrev-21198	2475	20	were	be	AUX
inlawrev-21198	2475	21	then	then	ADV
inlawrev-21198	2475	22	known	know	VERB
inlawrev-21198	2475	23	by	by	ADP
inlawrev-21198	2475	24	the	the	DET
inlawrev-21198	2475	25	department	department	NOUN
inlawrev-21198	2475	26	”	"	PUNCT
inlawrev-21198	2475	27	to	to	ADP
inlawrev-21198	2475	28	possibility	possibility	NOUN
inlawrev-21198	2475	29	be	be	AUX
inlawrev-21198	2475	30	witnesses	witness	NOUN
inlawrev-21198	2475	31	in	in	ADP
inlawrev-21198	2475	32	this	this	DET
inlawrev-21198	2475	33	case	case	NOUN
inlawrev-21198	2475	34	.	.	PUNCT
inlawrev-21198	2476	1	676	676	NUM
inlawrev-21198	2476	2	because	because	SCONJ
inlawrev-21198	2476	3	the	the	DET
inlawrev-21198	2476	4	facts	fact	NOUN
inlawrev-21198	2476	5	did	do	AUX
inlawrev-21198	2476	6	not	not	PART
inlawrev-21198	2476	7	show	show	VERB
inlawrev-21198	2476	8	dor	dor	PROPN
inlawrev-21198	2476	9	knew	know	VERB
inlawrev-21198	2476	10	of	of	ADP
inlawrev-21198	2476	11	other	other	ADJ
inlawrev-21198	2476	12	witnesses	witness	NOUN
inlawrev-21198	2476	13	when	when	SCONJ
inlawrev-21198	2476	14	it	it	PRON
inlawrev-21198	2476	15	answered	answer	VERB
inlawrev-21198	2476	16	this	this	DET
inlawrev-21198	2476	17	interrogatory	interrogatory	NOUN
inlawrev-21198	2476	18	,	,	PUNCT
inlawrev-21198	2476	19	the	the	DET
inlawrev-21198	2476	20	tax	tax	NOUN
inlawrev-21198	2476	21	court	court	NOUN
inlawrev-21198	2476	22	refused	refuse	VERB
inlawrev-21198	2476	23	to	to	PART
inlawrev-21198	2476	24	require	require	VERB
inlawrev-21198	2476	25	dor	dor	NOUN
inlawrev-21198	2476	26	of	of	ADP
inlawrev-21198	2476	27	more	more	ADJ
inlawrev-21198	2476	28	.	.	PUNCT
inlawrev-21198	2477	1	accordingly,677	accordingly,677	INTJ
inlawrev-21198	2478	1	the	the	DET
inlawrev-21198	2478	2	tax	tax	NOUN
inlawrev-21198	2478	3	court	court	NOUN
inlawrev-21198	2478	4	determined	determine	VERB
inlawrev-21198	2478	5	that	that	SCONJ
inlawrev-21198	2478	6	the	the	DET
inlawrev-21198	2478	7	d	d	PROPN
inlawrev-21198	2478	8	epartment	epartment	NOUN
inlawrev-21198	2478	9	had	have	AUX
inlawrev-21198	2478	10	“	"	PUNCT
inlawrev-21198	2478	11	adequately	adequately	ADV
inlawrev-21198	2478	12	answered	answer	VERB
inlawrev-21198	2478	13	interrogatory	interrogatory	ADJ
inlawrev-21198	2478	14	number	number	NOUN
inlawrev-21198	2478	15	16.”678	16.”678	NUM
inlawrev-21198	2478	16	next	next	ADJ
inlawrev-21198	2478	17	,	,	PUNCT
inlawrev-21198	2478	18	b	b	X
inlawrev-21198	2478	19	randenburg	randenburg	NOUN
inlawrev-21198	2478	20	asked	ask	VERB
inlawrev-21198	2478	21	the	the	DET
inlawrev-21198	2478	22	tax	tax	NOUN
inlawrev-21198	2478	23	court	court	NOUN
inlawrev-21198	2478	24	“	"	PUNCT
inlawrev-21198	2478	25	to	to	PART
inlawrev-21198	2478	26	compel	compel	VERB
inlawrev-21198	2478	27	the	the	DET
inlawrev-21198	2478	28	department	department	NOUN
inlawrev-21198	2478	29	to	to	PART
inlawrev-21198	2478	30	produce	produce	VERB
inlawrev-21198	2478	31	the	the	DET
inlawrev-21198	2478	32	two	two	NUM
inlawrev-21198	2478	33	-	-	PUNCT
inlawrev-21198	2478	34	pages	page	NOUN
inlawrev-21198	2478	35	of	of	ADP
inlawrev-21198	2478	36	handwritten	handwritten	ADJ
inlawrev-21198	2478	37	notes	note	NOUN
inlawrev-21198	2478	38	that	that	SCONJ
inlawrev-21198	2478	39	the	the	DET
inlawrev-21198	2478	40	department	department	NOUN
inlawrev-21198	2478	41	identified	identify	VERB
inlawrev-21198	2478	42	as	as	ADP
inlawrev-21198	2478	43	responsive	responsive	ADJ
inlawrev-21198	2478	44	to	to	ADP
inlawrev-21198	2478	45	brandenburg	brandenburg	PROPN
inlawrev-21198	2478	46	’s	’s	PART
inlawrev-21198	2478	47	request	request	NOUN
inlawrev-21198	2478	48	for	for	ADP
inlawrev-21198	2478	49	production	production	NOUN
inlawrev-21198	2478	50	number	number	NOUN
inlawrev-21198	2478	51	3	3	NUM
inlawrev-21198	2478	52	.	.	PUNCT
inlawrev-21198	2478	53	”	"	PUNCT
inlawrev-21198	2479	1	m	m	PROPN
inlawrev-21198	2479	2	eanwhile,679	eanwhile,679	PROPN
inlawrev-21198	2479	3	dor	dor	PROPN
inlawrev-21198	2479	4	claim	claim	VERB
inlawrev-21198	2479	5	ed	ed	NOUN
inlawrev-21198	2479	6	such	such	ADJ
inlawrev-21198	2479	7	disclosure	disclosure	NOUN
inlawrev-21198	2479	8	was	be	AUX
inlawrev-21198	2479	9	not	not	PART
inlawrev-21198	2479	10	required	require	VERB
inlawrev-21198	2479	11	because	because	SCONJ
inlawrev-21198	2479	12	the	the	DET
inlawrev-21198	2479	13	notes	note	NOUN
inlawrev-21198	2479	14	were	be	AUX
inlawrev-21198	2479	15	“	"	PUNCT
inlawrev-21198	2479	16	not	not	PART
inlawrev-21198	2479	17	relevant	relevant	ADJ
inlawrev-21198	2479	18	to	to	ADP
inlawrev-21198	2479	19	the	the	DET
inlawrev-21198	2479	20	subject	subject	NOUN
inlawrev-21198	2479	21	-	-	PUNCT
inlawrev-21198	2479	22	matter	matter	NOUN
inlawrev-21198	2479	23	of	of	ADP
inlawrev-21198	2479	24	this	this	DET
inlawrev-21198	2479	25	case	case	NOUN
inlawrev-21198	2479	26	”	"	PUNCT
inlawrev-21198	2479	27	and	and	CCONJ
inlawrev-21198	2479	28	even	even	ADV
inlawrev-21198	2479	29	if	if	SCONJ
inlawrev-21198	2479	30	they	they	PRON
inlawrev-21198	2479	31	were	be	AUX
inlawrev-21198	2479	32	,	,	PUNCT
inlawrev-21198	2479	33	the	the	DET
inlawrev-21198	2479	34	notes	note	NOUN
inlawrev-21198	2479	35	were	be	AUX
inlawrev-21198	2479	36	shielded	shield	VERB
inlawrev-21198	2479	37	from	from	ADP
inlawrev-21198	2479	38	discovery	discovery	NOUN
inlawrev-21198	2479	39	.	.	PUNCT
inlawrev-21198	2480	1	however	however	ADV
inlawrev-21198	2480	2	,	,	PUNCT
inlawrev-21198	2480	3	“	"	PUNCT
inlawrev-21198	2480	4	[	[	X
inlawrev-21198	2480	5	b]ecause	b]ecause	ADP
inlawrev-21198	2480	6	the	the	DET
inlawrev-21198	2480	7	notes	note	NOUN
inlawrev-21198	2480	8	involve[d	involve[d	PROPN
inlawrev-21198	2480	9	]	]	PUNCT
inlawrev-21198	2480	10	the680	the680	PROPN
inlawrev-21198	2480	11	proposed	propose	VERB
inlawrev-21198	2480	12	assessment	assessment	NOUN
inlawrev-21198	2480	13	process	process	NOUN
inlawrev-21198	2480	14	they	they	PRON
inlawrev-21198	2480	15	could	could	AUX
inlawrev-21198	2480	16	possibly	possibly	ADV
inlawrev-21198	2480	17	lead	lead	VERB
inlawrev-21198	2480	18	to	to	ADP
inlawrev-21198	2480	19	admissible	admissible	ADJ
inlawrev-21198	2480	20	trial	trial	NOUN
inlawrev-21198	2480	21	evidence	evidence	NOUN
inlawrev-21198	2480	22	.	.	PUNCT
inlawrev-21198	2480	23	”	"	PUNCT
inlawrev-21198	2481	1	accordingly	accordingly	ADV
inlawrev-21198	2481	2	,	,	PUNCT
inlawrev-21198	2481	3	dor	dor	PROPN
inlawrev-21198	2481	4	had	have	AUX
inlawrev-21198	2481	5	“	"	PUNCT
inlawrev-21198	2481	6	not	not	PART
inlawrev-21198	2481	7	shown	show	VERB
inlawrev-21198	2481	8	that	that	SCONJ
inlawrev-21198	2481	9	there	there	PRON
inlawrev-21198	2481	10	was	be	VERB
inlawrev-21198	2481	11	no	no	DET
inlawrev-21198	2481	12	possibility	possibility	NOUN
inlawrev-21198	2481	13	that681	that681	SCONJ
inlawrev-21198	2481	14	the	the	DET
inlawrev-21198	2481	15	two	two	NUM
inlawrev-21198	2481	16	-	-	PUNCT
inlawrev-21198	2481	17	pages	page	NOUN
inlawrev-21198	2481	18	of	of	ADP
inlawrev-21198	2481	19	handwritten	handwritten	ADJ
inlawrev-21198	2481	20	notes	note	NOUN
inlawrev-21198	2481	21	were	be	AUX
inlawrev-21198	2481	22	not	not	PART
inlawrev-21198	2481	23	relevant	relevant	ADJ
inlawrev-21198	2481	24	to	to	ADP
inlawrev-21198	2481	25	the	the	DET
inlawrev-21198	2481	26	subject	subject	ADJ
inlawrev-21198	2481	27	matter	matter	NOUN
inlawrev-21198	2481	28	of	of	ADP
inlawrev-21198	2481	29	this	this	DET
inlawrev-21198	2481	30	case	case	NOUN
inlawrev-21198	2481	31	.	.	PUNCT
inlawrev-21198	2481	32	”	"	PUNCT
inlawrev-21198	2482	1	as	as	ADP
inlawrev-21198	2482	2	such	such	ADJ
inlawrev-21198	2482	3	,	,	PUNCT
inlawrev-21198	2482	4	“	"	PUNCT
inlawrev-21198	2482	5	the	the	DET
inlawrev-21198	2482	6	information	information	NOUN
inlawrev-21198	2482	7	and	and	CCONJ
inlawrev-21198	2482	8	documentation	documentation	NOUN
inlawrev-21198	2482	9	[	[	X
inlawrev-21198	2482	10	did	do	AUX
inlawrev-21198	2482	11	]	]	X
inlawrev-21198	2482	12	not	not	PART
inlawrev-21198	2482	13	lack	lack	VERB
inlawrev-21198	2482	14	relevance682	relevance682	ADV
inlawrev-21198	2482	15	merely	merely	ADV
inlawrev-21198	2482	16	because	because	SCONJ
inlawrev-21198	2482	17	they	they	PRON
inlawrev-21198	2482	18	m	m	VERB
inlawrev-21198	2482	19	ight	ight	ADJ
inlawrev-21198	2482	20	not	not	PART
inlawrev-21198	2482	21	be	be	AUX
inlawrev-21198	2482	22	afforded	afford	VERB
inlawrev-21198	2482	23	deference	deference	NOUN
inlawrev-21198	2482	24	.	.	PUNCT
inlawrev-21198	2482	25	”	"	PUNCT
inlawrev-21198	2483	1	therefore	therefore	ADV
inlawrev-21198	2483	2	,	,	PUNCT
inlawrev-21198	2483	3	the	the	DET
inlawrev-21198	2483	4	notes683	notes683	PROPN
inlawrev-21198	2483	5	669	669	NUM
inlawrev-21198	2483	6	.	.	PUNCT
inlawrev-21198	2484	1	i	i	PRON
inlawrev-21198	2484	2	d.	d.	PROPN
inlawrev-21198	2484	3	670	670	NUM
inlawrev-21198	2484	4	.	.	PUNCT
inlawrev-21198	2485	1	i	i	PRON
inlawrev-21198	2485	2	d.	d.	PROPN
inlawrev-21198	2485	3	671	671	NUM
inlawrev-21198	2485	4	.	.	PUNCT
inlawrev-21198	2486	1	i	i	PRON
inlawrev-21198	2486	2	d.	d.	PROPN
inlawrev-21198	2486	3	672	672	NUM
inlawrev-21198	2486	4	.	.	PUNCT
inlawrev-21198	2487	1	i	i	PRON
inlawrev-21198	2487	2	d.	d.	PROPN
inlawrev-21198	2487	3	673	673	NUM
inlawrev-21198	2487	4	.	.	PUNCT
inlawrev-21198	2488	1	i	i	PRON
inlawrev-21198	2488	2	d.	d.	PROPN
inlawrev-21198	2488	3	at	at	ADP
inlawrev-21198	2488	4	151	151	NUM
inlawrev-21198	2488	5	.	.	PUNCT
inlawrev-21198	2488	6	674	674	NUM
inlawrev-21198	2488	7	.	.	PUNCT
inlawrev-21198	2489	1	i	i	PRON
inlawrev-21198	2489	2	d.	d.	PROPN
inlawrev-21198	2489	3	at	at	ADP
inlawrev-21198	2489	4	152	152	NUM
inlawrev-21198	2489	5	.	.	PUNCT
inlawrev-21198	2490	1	675	675	NUM
inlawrev-21198	2490	2	.	.	PUNCT
inlawrev-21198	2491	1	i	i	PRON
inlawrev-21198	2491	2	d.	d.	PROPN
inlawrev-21198	2491	3	676	676	NUM
inlawrev-21198	2491	4	.	.	PUNCT
inlawrev-21198	2492	1	i	i	PRON
inlawrev-21198	2492	2	d.	d.	PROPN
inlawrev-21198	2492	3	at	at	ADP
inlawrev-21198	2492	4	153	153	NUM
inlawrev-21198	2492	5	.	.	PUNCT
inlawrev-21198	2493	1	677	677	NUM
inlawrev-21198	2493	2	.	.	PUNCT
inlawrev-21198	2494	1	i	i	PRON
inlawrev-21198	2494	2	d.	d.	PROPN
inlawrev-21198	2494	3	678	678	NUM
inlawrev-21198	2494	4	.	.	PUNCT
inlawrev-21198	2495	1	i	i	PRON
inlawrev-21198	2495	2	d.	d.	PROPN
inlawrev-21198	2495	3	679	679	NUM
inlawrev-21198	2495	4	.	.	PUNCT
inlawrev-21198	2496	1	i	i	PRON
inlawrev-21198	2496	2	d.	d.	PROPN
inlawrev-21198	2496	3	680	680	NUM
inlawrev-21198	2496	4	.	.	PUNCT
inlawrev-21198	2497	1	i	i	PRON
inlawrev-21198	2497	2	d.	d.	PROPN
inlawrev-21198	2497	3	681	681	NUM
inlawrev-21198	2497	4	.	.	PUNCT
inlawrev-21198	2498	1	i	i	PRON
inlawrev-21198	2498	2	d.	d.	PROPN
inlawrev-21198	2498	3	682	682	NUM
inlawrev-21198	2498	4	.	.	PUNCT
inlawrev-21198	2499	1	i	i	PRON
inlawrev-21198	2499	2	d.	d.	PROPN
inlawrev-21198	2499	3	at	at	ADP
inlawrev-21198	2499	4	154	154	NUM
inlawrev-21198	2499	5	.	.	PUNCT
inlawrev-21198	2500	1	683	683	NUM
inlawrev-21198	2500	2	.	.	PUNCT
inlawrev-21198	2501	1	i	i	PRON
inlawrev-21198	2501	2	d.	d.	PROPN
inlawrev-21198	2501	3	1292	1292	NUM
inlawrev-21198	2501	4	indiana	indiana	PROPN
inlawrev-21198	2501	5	law	law	PROPN
inlawrev-21198	2501	6	review	review	NOUN
inlawrev-21198	2502	1	[	[	X
inlawrev-21198	2502	2	vol	vol	NOUN
inlawrev-21198	2502	3	.	.	PUNCT
inlawrev-21198	2503	1	49:1235	49:1235	NUM
inlawrev-21198	2503	2	were	be	AUX
inlawrev-21198	2503	3	relevant	relevant	ADJ
inlawrev-21198	2503	4	to	to	ADP
inlawrev-21198	2503	5	the	the	DET
inlawrev-21198	2503	6	issues	issue	NOUN
inlawrev-21198	2503	7	in	in	ADP
inlawrev-21198	2503	8	this	this	DET
inlawrev-21198	2503	9	case.684	case.684	NOUN
inlawrev-21198	2503	10	finally	finally	ADV
inlawrev-21198	2503	11	,	,	PUNCT
inlawrev-21198	2503	12	dor	dor	PROPN
inlawrev-21198	2503	13	asserted	assert	VERB
inlawrev-21198	2503	14	the	the	DET
inlawrev-21198	2503	15	work	work	NOUN
inlawrev-21198	2503	16	-	-	PUNCT
inlawrev-21198	2503	17	product	product	NOUN
inlawrev-21198	2503	18	privilege	privilege	NOUN
inlawrev-21198	2503	19	protected	protect	VERB
inlawrev-21198	2503	20	the	the	DET
inlawrev-21198	2503	21	notes	note	NOUN
inlawrev-21198	2503	22	.	.	PUNCT
inlawrev-21198	2504	1	but,685	but,685	NOUN
inlawrev-21198	2504	2	as	as	SCONJ
inlawrev-21198	2504	3	discussed	discuss	VERB
inlawrev-21198	2504	4	above	above	ADV
inlawrev-21198	2504	5	,	,	PUNCT
inlawrev-21198	2504	6	the	the	DET
inlawrev-21198	2504	7	notes	note	NOUN
inlawrev-21198	2504	8	contained	contain	VERB
inlawrev-21198	2504	9	information	information	NOUN
inlawrev-21198	2504	10	regarding	regard	VERB
inlawrev-21198	2504	11	the	the	DET
inlawrev-21198	2504	12	dor	dor	PROPN
inlawrev-21198	2504	13	’s	’s	PART
inlawrev-21198	2504	14	denials	denial	NOUN
inlawrev-21198	2504	15	of	of	ADP
inlawrev-21198	2504	16	brandenburg	brandenburg	PROPN
inlawrev-21198	2504	17	’s	’s	PART
inlawrev-21198	2504	18	first	first	ADJ
inlawrev-21198	2504	19	and	and	CCONJ
inlawrev-21198	2504	20	third	third	ADJ
inlawrev-21198	2504	21	refund	refund	NOUN
inlawrev-21198	2504	22	claims	claim	NOUN
inlawrev-21198	2504	23	and	and	CCONJ
inlawrev-21198	2504	24	the	the	DET
inlawrev-21198	2504	25	subject	subject	ADJ
inlawrev-21198	2504	26	matter	matter	NOUN
inlawrev-21198	2504	27	of	of	ADP
inlawrev-21198	2504	28	the	the	DET
inlawrev-21198	2504	29	notes	note	NOUN
inlawrev-21198	2504	30	were	be	AUX
inlawrev-21198	2504	31	relevant	relevant	ADJ
inlawrev-21198	2504	32	to	to	ADP
inlawrev-21198	2504	33	the	the	DET
inlawrev-21198	2504	34	issues	issue	NOUN
inlawrev-21198	2504	35	in	in	ADP
inlawrev-21198	2504	36	this	this	DET
inlawrev-21198	2504	37	case	case	NOUN
inlawrev-21198	2504	38	.	.	PUNCT
inlawrev-21198	2505	1	however	however	ADV
inlawrev-21198	2505	2	,	,	PUNCT
inlawrev-21198	2505	3	relevancy	relevancy	NOUN
inlawrev-21198	2505	4	did	do	AUX
inlawrev-21198	2505	5	not	not	PART
inlawrev-21198	2505	6	settle	settle	VERB
inlawrev-21198	2505	7	the686	the686	ADJ
inlawrev-21198	2505	8	question	question	NOUN
inlawrev-21198	2505	9	of	of	ADP
inlawrev-21198	2505	10	whether	whether	SCONJ
inlawrev-21198	2505	11	the	the	DET
inlawrev-21198	2505	12	notes	note	NOUN
inlawrev-21198	2505	13	“	"	PUNCT
inlawrev-21198	2505	14	were	be	AUX
inlawrev-21198	2505	15	prepared	prepare	VERB
inlawrev-21198	2505	16	in	in	ADP
inlawrev-21198	2505	17	anticipation	anticipation	NOUN
inlawrev-21198	2505	18	of	of	ADP
inlawrev-21198	2505	19	litigation	litigation	NOUN
inlawrev-21198	2505	20	.	.	PUNCT
inlawrev-21198	2506	1	”687	”687	PUNCT
inlawrev-21198	2506	2	thus	thus	ADV
inlawrev-21198	2506	3	,	,	PUNCT
inlawrev-21198	2506	4	the	the	DET
inlawrev-21198	2506	5	tax	tax	NOUN
inlawrev-21198	2506	6	court	court	NOUN
inlawrev-21198	2506	7	recognized	recognize	VERB
inlawrev-21198	2506	8	whether	whether	SCONJ
inlawrev-21198	2506	9	the	the	DET
inlawrev-21198	2506	10	work	work	NOUN
inlawrev-21198	2506	11	-	-	PUNCT
inlawrev-21198	2506	12	product	product	NOUN
inlawrev-21198	2506	13	privilege	privilege	NOUN
inlawrev-21198	2506	14	applies	apply	VERB
inlawrev-21198	2506	15	under	under	ADP
inlawrev-21198	2506	16	trial	trial	NOUN
inlawrev-21198	2506	17	rule	rule	NOUN
inlawrev-21198	2506	18	26(b)(3	26(b)(3	NOUN
inlawrev-21198	2506	19	)	)	PUNCT
inlawrev-21198	2506	20	focuses	focus	VERB
inlawrev-21198	2506	21	on	on	ADP
inlawrev-21198	2506	22	depends	depend	VERB
inlawrev-21198	2506	23	on	on	ADP
inlawrev-21198	2506	24	if	if	SCONJ
inlawrev-21198	2506	25	they	they	PRON
inlawrev-21198	2506	26	were	be	AUX
inlawrev-21198	2506	27	prepared	prepare	VERB
inlawrev-21198	2506	28	in	in	ADP
inlawrev-21198	2506	29	anticipation	anticipation	NOUN
inlawrev-21198	2506	30	of	of	ADP
inlawrev-21198	2506	31	litigation	litigation	NOUN
inlawrev-21198	2506	32	.	.	PUNCT
inlawrev-21198	2507	1	given	give	VERB
inlawrev-21198	2507	2	the	the	DET
inlawrev-21198	2507	3	facts	fact	NOUN
inlawrev-21198	2507	4	disclosed	disclose	VERB
inlawrev-21198	2507	5	in	in	ADP
inlawrev-21198	2507	6	this	this	DET
inlawrev-21198	2507	7	case	case	NOUN
inlawrev-21198	2507	8	,	,	PUNCT
inlawrev-21198	2507	9	the	the	DET
inlawrev-21198	2507	10	tax	tax	NOUN
inlawrev-21198	2507	11	court	court	NOUN
inlawrev-21198	2507	12	found	find	VERB
inlawrev-21198	2507	13	several688	several688	PROPN
inlawrev-21198	2507	14	notes	note	NOUN
inlawrev-21198	2507	15	were	be	AUX
inlawrev-21198	2507	16	not	not	PART
inlawrev-21198	2507	17	prepared	prepare	VERB
inlawrev-21198	2507	18	in	in	ADP
inlawrev-21198	2507	19	anticipation	anticipation	NOUN
inlawrev-21198	2507	20	of	of	ADP
inlawrev-21198	2507	21	litigation	litigation	NOUN
inlawrev-21198	2507	22	;	;	PUNCT
inlawrev-21198	2507	23	but	but	CCONJ
inlawrev-21198	2507	24	rather	rather	ADV
inlawrev-21198	2507	25	,	,	PUNCT
inlawrev-21198	2507	26	the	the	DET
inlawrev-21198	2507	27	notes	note	NOUN
inlawrev-21198	2507	28	were	be	AUX
inlawrev-21198	2507	29	“	"	PUNCT
inlawrev-21198	2507	30	commonplace	commonplace	ADJ
inlawrev-21198	2507	31	documents	document	NOUN
inlawrev-21198	2507	32	which	which	PRON
inlawrev-21198	2507	33	were	be	AUX
inlawrev-21198	2507	34	prepared	prepare	VERB
inlawrev-21198	2507	35	by	by	ADP
inlawrev-21198	2507	36	one	one	NUM
inlawrev-21198	2507	37	of	of	ADP
inlawrev-21198	2507	38	the	the	DET
inlawrev-21198	2507	39	d	d	PROPN
inlawrev-21198	2507	40	epartment	epartment	NOUN
inlawrev-21198	2507	41	’s	’s	PART
inlawrev-21198	2507	42	employees	employee	NOUN
inlawrev-21198	2507	43	during	during	ADP
inlawrev-21198	2507	44	the	the	DET
inlawrev-21198	2507	45	ordinary	ordinary	ADJ
inlawrev-21198	2507	46	course	course	NOUN
inlawrev-21198	2507	47	of	of	ADP
inlawrev-21198	2507	48	the	the	DET
inlawrev-21198	2507	49	department	department	NOUN
inlawrev-21198	2507	50	’s	’s	PART
inlawrev-21198	2507	51	general	general	ADJ
inlawrev-21198	2507	52	administrative	administrative	ADJ
inlawrev-21198	2507	53	duties	duty	NOUN
inlawrev-21198	2507	54	.	.	PUNCT
inlawrev-21198	2507	55	.	.	PUNCT
inlawrev-21198	2507	56	.	.	PUNCT
inlawrev-21198	2508	1	[	[	X
inlawrev-21198	2508	2	of	of	ADP
inlawrev-21198	2508	3	]	]	PUNCT
inlawrev-21198	2508	4	denying	deny	VERB
inlawrev-21198	2508	5	refund	refund	NOUN
inlawrev-21198	2508	6	claim	claim	NOUN
inlawrev-21198	2508	7	s	s	PRON
inlawrev-21198	2508	8	and	and	CCONJ
inlawrev-21198	2508	9	issuing	issue	VERB
inlawrev-21198	2508	10	proposed	propose	VERB
inlawrev-21198	2508	11	assessments	assessment	NOUN
inlawrev-21198	2508	12	.	.	PUNCT
inlawrev-21198	2508	13	”689	”689	X
inlawrev-21198	2508	14	therefore	therefore	ADV
inlawrev-21198	2508	15	,	,	PUNCT
inlawrev-21198	2508	16	the	the	DET
inlawrev-21198	2508	17	two	two	NUM
inlawrev-21198	2508	18	-	-	PUNCT
inlawrev-21198	2508	19	pages	page	NOUN
inlawrev-21198	2508	20	of	of	ADP
inlawrev-21198	2508	21	handwritten	handwritten	ADJ
inlawrev-21198	2508	22	notes	note	NOUN
inlawrev-21198	2508	23	that	that	SCONJ
inlawrev-21198	2508	24	brandenburg	brandenburg	PROPN
inlawrev-21198	2508	25	sought	seek	VERB
inlawrev-21198	2508	26	were	be	AUX
inlawrev-21198	2508	27	discoverable	discoverable	ADJ
inlawrev-21198	2508	28	.	.	PUNCT
inlawrev-21198	2509	1	690	690	NUM
inlawrev-21198	2509	2	2	2	NUM
inlawrev-21198	2509	3	.	.	X
inlawrev-21198	2509	4	alloy	alloy	NOUN
inlawrev-21198	2509	5	custom	custom	NOUN
inlawrev-21198	2509	6	products	product	NOUN
inlawrev-21198	2509	7	,	,	PUNCT
inlawrev-21198	2509	8	inc	inc	PROPN
inlawrev-21198	2509	9	.	.	PROPN
inlawrev-21198	2510	1	v.	v.	PROPN
inlawrev-21198	2510	2	indiana	indiana	PROPN
inlawrev-21198	2510	3	department	department	PROPN
inlawrev-21198	2510	4	of	of	ADP
inlawrev-21198	2510	5	state	state	PROPN
inlawrev-21198	2510	6	revenue	revenue	NOUN
inlawrev-21198	2510	7	.	.	PUNCT
inlawrev-21198	2511	1	—	—	PUNCT
inlawrev-21198	2511	2	alloy	alloy	NOUN
inlawrev-21198	2511	3	custom	custom	NOUN
inlawrev-21198	2511	4	products	product	NOUN
inlawrev-21198	2511	5	,	,	PUNCT
inlawrev-21198	2511	6	inc	inc	PROPN
inlawrev-21198	2511	7	.	.	PROPN
inlawrev-21198	2511	8	manufactured	manufacture	VERB
inlawrev-21198	2511	9	new	new	ADJ
inlawrev-21198	2511	10	cryogenic	cryogenic	NOUN
inlawrev-21198	2511	11	tanker691	tanker691	PROPN
inlawrev-21198	2511	12	trailers	trailer	NOUN
inlawrev-21198	2511	13	and	and	CCONJ
inlawrev-21198	2511	14	rehabilitates	rehabilitate	NOUN
inlawrev-21198	2511	15	used	use	VERB
inlawrev-21198	2511	16	cryogenic	cryogenic	NOUN
inlawrev-21198	2511	17	tanker	tanker	NOUN
inlawrev-21198	2511	18	trailers	trailer	NOUN
inlawrev-21198	2511	19	.	.	PUNCT
inlawrev-21198	2512	1	alloy	alloy	NOUN
inlawrev-21198	2512	2	’s	’s	PART
inlawrev-21198	2512	3	facility	facility	NOUN
inlawrev-21198	2512	4	consists692	consists692	PROPN
inlawrev-21198	2512	5	of	of	ADP
inlawrev-21198	2512	6	three	three	NUM
inlawrev-21198	2512	7	separate	separate	ADJ
inlawrev-21198	2512	8	buildings	building	NOUN
inlawrev-21198	2512	9	,	,	PUNCT
inlawrev-21198	2512	10	which	which	PRON
inlawrev-21198	2512	11	all	all	PRON
inlawrev-21198	2512	12	share	share	VERB
inlawrev-21198	2512	13	a	a	DET
inlawrev-21198	2512	14	single	single	ADJ
inlawrev-21198	2512	15	natural	natural	ADJ
inlawrev-21198	2512	16	gas	gas	NOUN
inlawrev-21198	2512	17	meter	meter	NOUN
inlawrev-21198	2512	18	.	.	PUNCT
inlawrev-21198	2513	1	after693	after693	PROPN
inlawrev-21198	2513	2	dor	dor	PROPN
inlawrev-21198	2513	3	conducted	conduct	VERB
inlawrev-21198	2513	4	a	a	DET
inlawrev-21198	2513	5	review	review	NOUN
inlawrev-21198	2513	6	of	of	ADP
inlawrev-21198	2513	7	a	a	DET
inlawrev-21198	2513	8	lloy	lloy	NOUN
inlawrev-21198	2513	9	’s	’s	PART
inlawrev-21198	2513	10	business	business	NOUN
inlawrev-21198	2513	11	,	,	PUNCT
inlawrev-21198	2513	12	dor	dor	PROPN
inlawrev-21198	2513	13	denied	deny	VERB
inlawrev-21198	2513	14	the	the	DET
inlawrev-21198	2513	15	exemption	exemption	NOUN
inlawrev-21198	2513	16	and	and	CCONJ
inlawrev-21198	2513	17	refund	refund	NOUN
inlawrev-21198	2513	18	for	for	ADP
inlawrev-21198	2513	19	the	the	DET
inlawrev-21198	2513	20	meters	meter	NOUN
inlawrev-21198	2513	21	on	on	ADP
inlawrev-21198	2513	22	the	the	DET
inlawrev-21198	2513	23	two	two	NUM
inlawrev-21198	2513	24	buildings	building	NOUN
inlawrev-21198	2513	25	used	use	VERB
inlawrev-21198	2513	26	for	for	ADP
inlawrev-21198	2513	27	rehabilitation.694	rehabilitation.694	ADV
inlawrev-21198	2513	28	subsequently	subsequently	ADV
inlawrev-21198	2513	29	,	,	PUNCT
inlawrev-21198	2513	30	alloy	alloy	NOUN
inlawrev-21198	2513	31	protested	protest	VERB
inlawrev-21198	2513	32	the	the	DET
inlawrev-21198	2513	33	dor	dor	NOUN
inlawrev-21198	2513	34	’s	’s	PART
inlawrev-21198	2513	35	determination	determination	NOUN
inlawrev-21198	2513	36	,	,	PUNCT
inlawrev-21198	2513	37	which	which	PRON
inlawrev-21198	2513	38	dor	dor	PROPN
inlawrev-21198	2513	39	denied	deny	VERB
inlawrev-21198	2513	40	,	,	PUNCT
inlawrev-21198	2513	41	so	so	CCONJ
inlawrev-21198	2513	42	alloy	alloy	NOUN
inlawrev-21198	2513	43	filed	file	VERB
inlawrev-21198	2513	44	a	a	DET
inlawrev-21198	2513	45	tax	tax	NOUN
inlawrev-21198	2513	46	appeal.695	appeal.695	NOUN
inlawrev-21198	2513	47	on	on	ADP
inlawrev-21198	2513	48	appeal	appeal	NOUN
inlawrev-21198	2513	49	,	,	PUNCT
inlawrev-21198	2513	50	the	the	DET
inlawrev-21198	2513	51	dor	dor	PROPN
inlawrev-21198	2513	52	’s	’s	PART
inlawrev-21198	2513	53	position	position	NOUN
inlawrev-21198	2513	54	was	be	AUX
inlawrev-21198	2513	55	the	the	DET
inlawrev-21198	2513	56	rehabilitation	rehabilitation	NOUN
inlawrev-21198	2513	57	process	process	NOUN
inlawrev-21198	2513	58	“	"	PUNCT
inlawrev-21198	2513	59	merely	merely	ADV
inlawrev-21198	2513	60	repairs	repair	VERB
inlawrev-21198	2513	61	existing	exist	VERB
inlawrev-21198	2513	62	tanker	tanker	NOUN
inlawrev-21198	2513	63	trailers	trailer	NOUN
inlawrev-21198	2513	64	for	for	ADP
inlawrev-21198	2513	65	the	the	DET
inlawrev-21198	2513	66	purpose	purpose	NOUN
inlawrev-21198	2513	67	of	of	ADP
inlawrev-21198	2513	68	extending	extend	VERB
inlawrev-21198	2513	69	their	their	PRON
inlawrev-21198	2513	70	useful	useful	ADJ
inlawrev-21198	2513	71	lives	life	NOUN
inlawrev-21198	2513	72	.	.	PUNCT
inlawrev-21198	2513	73	”696	”696	PUNCT
inlawrev-21198	2513	74	therefore	therefore	ADV
inlawrev-21198	2513	75	,	,	PUNCT
inlawrev-21198	2513	76	“	"	PUNCT
inlawrev-21198	2513	77	no	no	DET
inlawrev-21198	2513	78	production	production	NOUN
inlawrev-21198	2513	79	of	of	ADP
inlawrev-21198	2513	80	tangible	tangible	ADJ
inlawrev-21198	2513	81	personal	personal	ADJ
inlawrev-21198	2513	82	property	property	NOUN
inlawrev-21198	2513	83	occur[red	occur[re	VERB
inlawrev-21198	2513	84	]	]	PUNCT
inlawrev-21198	2513	85	.	.	PUNCT
inlawrev-21198	2513	86	”	"	PUNCT
inlawrev-21198	2514	1	on	on	ADP
inlawrev-21198	2514	2	the697	the697	ADJ
inlawrev-21198	2514	3	other	other	ADJ
inlawrev-21198	2514	4	hand	hand	NOUN
inlawrev-21198	2514	5	,	,	PUNCT
inlawrev-21198	2514	6	alloy	alloy	NOUN
inlawrev-21198	2514	7	claimed	claim	VERB
inlawrev-21198	2514	8	even	even	ADV
inlawrev-21198	2514	9	when	when	SCONJ
inlawrev-21198	2514	10	characterized	characterize	VERB
inlawrev-21198	2514	11	as	as	ADP
inlawrev-21198	2514	12	a	a	DET
inlawrev-21198	2514	13	“	"	PUNCT
inlawrev-21198	2514	14	repair	repair	NOUN
inlawrev-21198	2514	15	,	,	PUNCT
inlawrev-21198	2514	16	”	"	PUNCT
inlawrev-21198	2514	17	“	"	PUNCT
inlawrev-21198	2514	18	its	its	PRON
inlawrev-21198	2514	19	rehabilitation	rehabilitation	NOUN
inlawrev-21198	2514	20	process	process	NOUN
inlawrev-21198	2514	21	constitutes	constitute	VERB
inlawrev-21198	2514	22	production	production	NOUN
inlawrev-21198	2514	23	.	.	PUNCT
inlawrev-21198	2515	1	”698	”698	PROPN
inlawrev-21198	2516	1	the	the	DET
inlawrev-21198	2516	2	court	court	NOUN
inlawrev-21198	2516	3	noted	note	VERB
inlawrev-21198	2516	4	:	:	PUNCT
inlawrev-21198	2516	5	684	684	NUM
inlawrev-21198	2516	6	.	.	PUNCT
inlawrev-21198	2517	1	i	i	PRON
inlawrev-21198	2517	2	d.	d.	PROPN
inlawrev-21198	2517	3	685	685	NUM
inlawrev-21198	2517	4	.	.	PUNCT
inlawrev-21198	2518	1	i	i	PRON
inlawrev-21198	2518	2	d.	d.	PROPN
inlawrev-21198	2518	3	686	686	NUM
inlawrev-21198	2518	4	.	.	PUNCT
inlawrev-21198	2519	1	i	i	PRON
inlawrev-21198	2519	2	d.	d.	PROPN
inlawrev-21198	2519	3	at	at	ADP
inlawrev-21198	2519	4	155	155	NUM
inlawrev-21198	2519	5	.	.	PUNCT
inlawrev-21198	2520	1	687	687	NUM
inlawrev-21198	2520	2	.	.	PUNCT
inlawrev-21198	2521	1	i	i	PRON
inlawrev-21198	2521	2	d.	d.	PROPN
inlawrev-21198	2521	3	688	688	NUM
inlawrev-21198	2521	4	.	.	PUNCT
inlawrev-21198	2522	1	i	i	PRON
inlawrev-21198	2522	2	d.	d.	PROPN
inlawrev-21198	2522	3	689	689	NUM
inlawrev-21198	2522	4	.	.	PUNCT
inlawrev-21198	2523	1	i	i	PRON
inlawrev-21198	2523	2	d.	d.	PROPN
inlawrev-21198	2523	3	at	at	ADP
inlawrev-21198	2523	4	156	156	NUM
inlawrev-21198	2523	5	.	.	PUNCT
inlawrev-21198	2524	1	690	690	NUM
inlawrev-21198	2524	2	.	.	PUNCT
inlawrev-21198	2525	1	i	i	PRON
inlawrev-21198	2525	2	d.	d.	PROPN
inlawrev-21198	2525	3	691	691	NUM
inlawrev-21198	2525	4	.	.	PUNCT
inlawrev-21198	2525	5	26	26	NUM
inlawrev-21198	2525	6	n.e.3d	n.e.3d	NUM
inlawrev-21198	2525	7	1078	1078	NUM
inlawrev-21198	2525	8	(	(	PUNCT
inlawrev-21198	2525	9	ind	ind	NOUN
inlawrev-21198	2525	10	.	.	PUNCT
inlawrev-21198	2526	1	t.c	t.c	PROPN
inlawrev-21198	2526	2	.	.	PROPN
inlawrev-21198	2526	3	2015	2015	NUM
inlawrev-21198	2526	4	)	)	PUNCT
inlawrev-21198	2526	5	.	.	PUNCT
inlawrev-21198	2527	1	692	692	NUM
inlawrev-21198	2527	2	.	.	PUNCT
inlawrev-21198	2528	1	i	i	PRON
inlawrev-21198	2528	2	d.	d.	PROPN
inlawrev-21198	2528	3	at	at	ADP
inlawrev-21198	2528	4	1079	1079	NUM
inlawrev-21198	2528	5	.	.	PUNCT
inlawrev-21198	2529	1	693	693	NUM
inlawrev-21198	2529	2	.	.	PUNCT
inlawrev-21198	2530	1	i	i	PRON
inlawrev-21198	2530	2	d.	d.	PROPN
inlawrev-21198	2530	3	694	694	NUM
inlawrev-21198	2530	4	.	.	PUNCT
inlawrev-21198	2531	1	i	i	PRON
inlawrev-21198	2531	2	d.	d.	PROPN
inlawrev-21198	2531	3	at	at	ADP
inlawrev-21198	2531	4	1081	1081	NUM
inlawrev-21198	2531	5	.	.	PUNCT
inlawrev-21198	2532	1	695	695	NUM
inlawrev-21198	2532	2	.	.	PUNCT
inlawrev-21198	2533	1	i	i	PRON
inlawrev-21198	2533	2	d.	d.	PROPN
inlawrev-21198	2533	3	696	696	NUM
inlawrev-21198	2533	4	.	.	PUNCT
inlawrev-21198	2534	1	i	i	PRON
inlawrev-21198	2534	2	d.	d.	PROPN
inlawrev-21198	2534	3	at	at	ADP
inlawrev-21198	2534	4	1082	1082	NUM
inlawrev-21198	2534	5	.	.	PUNCT
inlawrev-21198	2535	1	697	697	NUM
inlawrev-21198	2535	2	.	.	PUNCT
inlawrev-21198	2536	1	i	i	PRON
inlawrev-21198	2536	2	d.	d.	PROPN
inlawrev-21198	2536	3	698	698	NUM
inlawrev-21198	2536	4	.	.	PUNCT
inlawrev-21198	2537	1	i	i	PRON
inlawrev-21198	2537	2	d.	d.	PROPN
inlawrev-21198	2537	3	2016	2016	NUM
inlawrev-21198	2537	4	]	]	PUNCT
inlawrev-21198	2538	1	taxation	taxation	NOUN
inlawrev-21198	2538	2	1293	1293	NUM
inlawrev-21198	2538	3	indiana	indiana	PROPN
inlawrev-21198	2538	4	imposes	impose	VERB
inlawrev-21198	2538	5	an	an	DET
inlawrev-21198	2538	6	excise	excise	NOUN
inlawrev-21198	2538	7	tax	tax	NOUN
inlawrev-21198	2538	8	,	,	PUNCT
inlawrev-21198	2538	9	known	know	VERB
inlawrev-21198	2538	10	as	as	ADP
inlawrev-21198	2538	11	the	the	DET
inlawrev-21198	2538	12	state	state	NOUN
inlawrev-21198	2538	13	sales	sale	NOUN
inlawrev-21198	2538	14	tax	tax	NOUN
inlawrev-21198	2538	15	,	,	PUNCT
inlawrev-21198	2538	16	on	on	ADP
inlawrev-21198	2538	17	retail	retail	ADJ
inlawrev-21198	2538	18	transactions	transaction	NOUN
inlawrev-21198	2538	19	made	make	VERB
inlawrev-21198	2538	20	within	within	ADP
inlawrev-21198	2538	21	the	the	DET
inlawrev-21198	2538	22	state	state	NOUN
inlawrev-21198	2538	23	.	.	PUNCT
inlawrev-21198	2539	1	the	the	DET
inlawrev-21198	2539	2	person	person	NOUN
inlawrev-21198	2539	3	who	who	PRON
inlawrev-21198	2539	4	acquires	acquire	VERB
inlawrev-21198	2539	5	property	property	NOUN
inlawrev-21198	2539	6	in	in	ADP
inlawrev-21198	2539	7	a	a	DET
inlawrev-21198	2539	8	retail	retail	ADJ
inlawrev-21198	2539	9	transaction	transaction	NOUN
inlawrev-21198	2539	10	is	be	AUX
inlawrev-21198	2539	11	liable	liable	ADJ
inlawrev-21198	2539	12	for	for	ADP
inlawrev-21198	2539	13	the	the	DET
inlawrev-21198	2539	14	tax	tax	NOUN
inlawrev-21198	2539	15	on	on	ADP
inlawrev-21198	2539	16	the	the	DET
inlawrev-21198	2539	17	transaction	transaction	NOUN
inlawrev-21198	2539	18	.	.	PUNCT
inlawrev-21198	2540	1	in	in	ADP
inlawrev-21198	2540	2	an	an	DET
inlawrev-21198	2540	3	effort	effort	NOUN
inlawrev-21198	2540	4	to	to	PART
inlawrev-21198	2540	5	encourage	encourage	VERB
inlawrev-21198	2540	6	industrial	industrial	ADJ
inlawrev-21198	2540	7	growth	growth	NOUN
inlawrev-21198	2540	8	and	and	CCONJ
inlawrev-21198	2540	9	to	to	PART
inlawrev-21198	2540	10	limit	limit	VERB
inlawrev-21198	2540	11	the	the	DET
inlawrev-21198	2540	12	effect	effect	NOUN
inlawrev-21198	2540	13	of	of	ADP
inlawrev-21198	2540	14	tax	tax	NOUN
inlawrev-21198	2540	15	pyramiding	pyramiding	NOUN
inlawrev-21198	2540	16	,	,	PUNCT
inlawrev-21198	2540	17	the	the	DET
inlawrev-21198	2540	18	indiana	indiana	PROPN
inlawrev-21198	2540	19	legislature	legislature	NOUN
inlawrev-21198	2540	20	has	have	AUX
inlawrev-21198	2540	21	enacted	enact	VERB
inlawrev-21198	2540	22	several	several	ADJ
inlawrev-21198	2540	23	statutes	statute	NOUN
inlawrev-21198	2540	24	that	that	PRON
inlawrev-21198	2540	25	exempt	exempt	VERB
inlawrev-21198	2540	26	from	from	ADP
inlawrev-21198	2540	27	sales	sale	NOUN
inlawrev-21198	2540	28	tax	tax	NOUN
inlawrev-21198	2540	29	certain	certain	ADJ
inlawrev-21198	2540	30	purchases	purchase	NOUN
inlawrev-21198	2540	31	of	of	ADP
inlawrev-21198	2540	32	tangible	tangible	ADJ
inlawrev-21198	2540	33	personal	personal	ADJ
inlawrev-21198	2540	34	property	property	NOUN
inlawrev-21198	2540	35	that	that	PRON
inlawrev-21198	2540	36	are	be	AUX
inlawrev-21198	2540	37	used	use	VERB
inlawrev-21198	2540	38	or	or	CCONJ
inlawrev-21198	2540	39	consumed	consume	VERB
inlawrev-21198	2540	40	in	in	ADP
inlawrev-21198	2540	41	the	the	DET
inlawrev-21198	2540	42	production	production	NOUN
inlawrev-21198	2540	43	of	of	ADP
inlawrev-21198	2540	44	other	other	ADJ
inlawrev-21198	2540	45	tangible	tangible	ADJ
inlawrev-21198	2540	46	personal	personal	ADJ
inlawrev-21198	2540	47	property	property	NOUN
inlawrev-21198	2540	48	.	.	PUNCT
inlawrev-21198	2541	1	the	the	DET
inlawrev-21198	2541	2	exemption	exemption	NOUN
inlawrev-21198	2541	3	at	at	ADP
inlawrev-21198	2541	4	issue	issue	NOUN
inlawrev-21198	2541	5	in	in	ADP
inlawrev-21198	2541	6	this	this	DET
inlawrev-21198	2541	7	case	case	NOUN
inlawrev-21198	2541	8	,	,	PUNCT
inlawrev-21198	2541	9	found	find	VERB
inlawrev-21198	2541	10	at	at	ADP
inlawrev-21198	2541	11	indiana	indiana	PROPN
inlawrev-21198	2541	12	code	code	PROPN
inlawrev-21198	2541	13	§	§	PROPN
inlawrev-21198	2541	14	6	6	NUM
inlawrev-21198	2541	15	-	-	SYM
inlawrev-21198	2541	16	2.5	2.5	NUM
inlawrev-21198	2541	17	-	-	PUNCT
inlawrev-21198	2541	18	4	4	NUM
inlawrev-21198	2541	19	-	-	SYM
inlawrev-21198	2541	20	5	5	NUM
inlawrev-21198	2541	21	,	,	PUNCT
inlawrev-21198	2541	22	provides	provide	VERB
inlawrev-21198	2541	23	that	that	SCONJ
inlawrev-21198	2541	24	retail	retail	ADJ
inlawrev-21198	2541	25	sales	sale	NOUN
inlawrev-21198	2541	26	of	of	ADP
inlawrev-21198	2541	27	electricity	electricity	NOUN
inlawrev-21198	2541	28	and	and	CCONJ
inlawrev-21198	2541	29	natural	natural	ADJ
inlawrev-21198	2541	30	gas	gas	NOUN
inlawrev-21198	2541	31	by	by	ADP
inlawrev-21198	2541	32	a	a	DET
inlawrev-21198	2541	33	public	public	ADJ
inlawrev-21198	2541	34	utility	utility	NOUN
inlawrev-21198	2541	35	to	to	ADP
inlawrev-21198	2541	36	a	a	DET
inlawrev-21198	2541	37	purchaser	purchaser	NOUN
inlawrev-21198	2541	38	that	that	PRON
inlawrev-21198	2541	39	uses	use	VERB
inlawrev-21198	2541	40	that	that	DET
inlawrev-21198	2541	41	electricity	electricity	NOUN
inlawrev-21198	2541	42	and	and	CCONJ
inlawrev-21198	2541	43	gas	gas	NOUN
inlawrev-21198	2541	44	in	in	ADP
inlawrev-21198	2541	45	its	its	PRON
inlawrev-21198	2541	46	manufacturing	manufacturing	NOUN
inlawrev-21198	2541	47	process	process	NOUN
inlawrev-21198	2541	48	are	be	AUX
inlawrev-21198	2541	49	not	not	PART
inlawrev-21198	2541	50	subject	subject	ADJ
inlawrev-21198	2541	51	to	to	ADP
inlawrev-21198	2541	52	sales	sale	NOUN
inlawrev-21198	2541	53	tax	tax	NOUN
inlawrev-21198	2541	54	.	.	PUNCT
inlawrev-21198	2542	1	the	the	DET
inlawrev-21198	2542	2	exemption	exemption	NOUN
inlawrev-21198	2542	3	only	only	ADV
inlawrev-21198	2542	4	applies	apply	VERB
inlawrev-21198	2542	5	,	,	PUNCT
inlawrev-21198	2542	6	however	however	ADV
inlawrev-21198	2542	7	,	,	PUNCT
inlawrev-21198	2542	8	if	if	SCONJ
inlawrev-21198	2542	9	the	the	DET
inlawrev-21198	2542	10	electricity	electricity	NOUN
inlawrev-21198	2542	11	and	and	CCONJ
inlawrev-21198	2542	12	gas	gas	NOUN
inlawrev-21198	2542	13	are	be	AUX
inlawrev-21198	2542	14	consumed	consume	VERB
inlawrev-21198	2542	15	by	by	ADP
inlawrev-21198	2542	16	the	the	DET
inlawrev-21198	2542	17	purchaser	purchaser	NOUN
inlawrev-21198	2542	18	as	as	ADP
inlawrev-21198	2542	19	an	an	DET
inlawrev-21198	2542	20	essential	essential	ADJ
inlawrev-21198	2542	21	and	and	CCONJ
inlawrev-21198	2542	22	integral	integral	ADJ
inlawrev-21198	2542	23	part	part	NOUN
inlawrev-21198	2542	24	of	of	ADP
inlawrev-21198	2542	25	an	an	DET
inlawrev-21198	2542	26	integrated	integrate	VERB
inlawrev-21198	2542	27	process	process	NOUN
inlawrev-21198	2542	28	that	that	PRON
inlawrev-21198	2542	29	produces	produce	VERB
inlawrev-21198	2542	30	tangible	tangible	ADJ
inlawrev-21198	2542	31	personal	personal	ADJ
inlawrev-21198	2542	32	property	property	NOUN
inlawrev-21198	2542	33	and	and	CCONJ
inlawrev-21198	2542	34	those	those	DET
inlawrev-21198	2542	35	sales	sale	NOUN
inlawrev-21198	2542	36	are	be	AUX
inlawrev-21198	2542	37	separately	separately	ADV
inlawrev-21198	2542	38	metered	meter	VERB
inlawrev-21198	2542	39	or	or	CCONJ
inlawrev-21198	2542	40	,	,	PUNCT
inlawrev-21198	2542	41	if	if	SCONJ
inlawrev-21198	2542	42	those	those	DET
inlawrev-21198	2542	43	sales	sale	NOUN
inlawrev-21198	2542	44	are	be	AUX
inlawrev-21198	2542	45	not	not	PART
inlawrev-21198	2542	46	separately	separately	ADV
inlawrev-21198	2542	47	metered	meter	VERB
inlawrev-21198	2542	48	,	,	PUNCT
inlawrev-21198	2542	49	then	then	ADV
inlawrev-21198	2542	50	the	the	DET
inlawrev-21198	2542	51	electricity	electricity	NOUN
inlawrev-21198	2542	52	and	and	CCONJ
inlawrev-21198	2542	53	natural	natural	ADJ
inlawrev-21198	2542	54	gas	gas	NOUN
inlawrev-21198	2542	55	is	be	AUX
inlawrev-21198	2542	56	predominately	predominately	ADV
inlawrev-21198	2542	57	used	use	VERB
inlawrev-21198	2542	58	by	by	ADP
inlawrev-21198	2542	59	the	the	DET
inlawrev-21198	2542	60	purchaser	purchaser	NOUN
inlawrev-21198	2542	61	for	for	ADP
inlawrev-21198	2542	62	manufacturing.699	manufacturing.699	PROPN
inlawrev-21198	2542	63	thereafter	thereafter	ADV
inlawrev-21198	2542	64	,	,	PUNCT
inlawrev-21198	2542	65	the	the	DET
inlawrev-21198	2542	66	tax	tax	NOUN
inlawrev-21198	2542	67	court	court	NOUN
inlawrev-21198	2542	68	m	m	VERB
inlawrev-21198	2542	69	ade	ade	ADJ
inlawrev-21198	2542	70	,	,	PUNCT
inlawrev-21198	2542	71	what	what	PRON
inlawrev-21198	2542	72	might	might	AUX
inlawrev-21198	2542	73	be	be	AUX
inlawrev-21198	2542	74	referred	refer	VERB
inlawrev-21198	2542	75	to	to	ADP
inlawrev-21198	2542	76	as	as	ADP
inlawrev-21198	2542	77	,	,	PUNCT
inlawrev-21198	2542	78	exhaustive	exhaustive	ADJ
inlawrev-21198	2542	79	comments	comment	NOUN
inlawrev-21198	2542	80	about	about	ADP
inlawrev-21198	2542	81	the	the	DET
inlawrev-21198	2542	82	difference	difference	NOUN
inlawrev-21198	2542	83	between	between	ADP
inlawrev-21198	2542	84	an	an	DET
inlawrev-21198	2542	85	“	"	PUNCT
inlawrev-21198	2542	86	exemption	exemption	NOUN
inlawrev-21198	2542	87	”	"	PUNCT
inlawrev-21198	2542	88	and	and	CCONJ
inlawrev-21198	2542	89	an	an	DET
inlawrev-21198	2542	90	“	"	PUNCT
inlawrev-21198	2542	91	exclusion	exclusion	NOUN
inlawrev-21198	2542	92	”	"	PUNCT
inlawrev-21198	2542	93	for	for	ADP
inlawrev-21198	2542	94	tax	tax	NOUN
inlawrev-21198	2542	95	purposes	purpose	NOUN
inlawrev-21198	2542	96	.	.	PUNCT
inlawrev-21198	2543	1	it	it	PRON
inlawrev-21198	2543	2	made	make	VERB
inlawrev-21198	2543	3	extremely	extremely	ADV
inlawrev-21198	2543	4	fine	fine	ADJ
inlawrev-21198	2543	5	com	com	NOUN
inlawrev-21198	2543	6	m	m	VERB
inlawrev-21198	2543	7	ents	ent	NOUN
inlawrev-21198	2543	8	about	about	ADP
inlawrev-21198	2543	9	the	the	DET
inlawrev-21198	2543	10	nature	nature	NOUN
inlawrev-21198	2543	11	of	of	ADP
inlawrev-21198	2543	12	the	the	DET
inlawrev-21198	2543	13	work700	work700	PROPN
inlawrev-21198	2543	14	which	which	DET
inlawrev-21198	2543	15	alloy	alloy	NOUN
inlawrev-21198	2543	16	did	do	VERB
inlawrev-21198	2543	17	with	with	ADP
inlawrev-21198	2543	18	respect	respect	NOUN
inlawrev-21198	2543	19	to	to	ADP
inlawrev-21198	2543	20	repairing	repair	VERB
inlawrev-21198	2543	21	or	or	CCONJ
inlawrev-21198	2543	22	rehabilitating	rehabilitate	VERB
inlawrev-21198	2543	23	tanker	tanker	NOUN
inlawrev-21198	2543	24	truckers	trucker	NOUN
inlawrev-21198	2543	25	and	and	CCONJ
inlawrev-21198	2543	26	whether	whether	SCONJ
inlawrev-21198	2543	27	those	those	DET
inlawrev-21198	2543	28	process	process	NOUN
inlawrev-21198	2543	29	were	be	AUX
inlawrev-21198	2543	30	considered	consider	VERB
inlawrev-21198	2543	31	to	to	PART
inlawrev-21198	2543	32	be	be	AUX
inlawrev-21198	2543	33	“	"	PUNCT
inlawrev-21198	2543	34	production	production	NOUN
inlawrev-21198	2543	35	,	,	PUNCT
inlawrev-21198	2543	36	”	"	PUNCT
inlawrev-21198	2543	37	which	which	PRON
inlawrev-21198	2543	38	they	they	PRON
inlawrev-21198	2543	39	were	be	AUX
inlawrev-21198	2543	40	not	not	PART
inlawrev-21198	2543	41	.	.	PUNCT
inlawrev-21198	2544	1	finally	finally	ADV
inlawrev-21198	2544	2	,	,	PUNCT
inlawrev-21198	2544	3	based	base	VERB
inlawrev-21198	2544	4	on	on	ADP
inlawrev-21198	2544	5	the	the	DET
inlawrev-21198	2544	6	abundance	abundance	NOUN
inlawrev-21198	2544	7	of	of	ADP
inlawrev-21198	2544	8	evidence	evidence	NOUN
inlawrev-21198	2544	9	and	and	CCONJ
inlawrev-21198	2544	10	arguments	argument	NOUN
inlawrev-21198	2544	11	before	before	ADP
inlawrev-21198	2544	12	the	the	DET
inlawrev-21198	2544	13	tax701	tax701	PROPN
inlawrev-21198	2544	14	court	court	NOUN
inlawrev-21198	2544	15	,	,	PUNCT
inlawrev-21198	2544	16	the	the	DET
inlawrev-21198	2544	17	tax	tax	NOUN
inlawrev-21198	2544	18	court	court	NOUN
inlawrev-21198	2544	19	determined	determine	VERB
inlawrev-21198	2544	20	a	a	DET
inlawrev-21198	2544	21	lloy	lloy	NOUN
inlawrev-21198	2544	22	’s	’s	PART
inlawrev-21198	2544	23	rehabilitation	rehabilitation	NOUN
inlawrev-21198	2544	24	process	process	NOUN
inlawrev-21198	2544	25	does	do	AUX
inlawrev-21198	2544	26	not	not	PART
inlawrev-21198	2544	27	produce	produce	VERB
inlawrev-21198	2544	28	other	other	ADJ
inlawrev-21198	2544	29	,	,	PUNCT
inlawrev-21198	2544	30	or	or	CCONJ
inlawrev-21198	2544	31	new	new	ADJ
inlawrev-21198	2544	32	,	,	PUNCT
inlawrev-21198	2544	33	tangible	tangible	ADJ
inlawrev-21198	2544	34	personal	personal	ADJ
inlawrev-21198	2544	35	property	property	NOUN
inlawrev-21198	2544	36	.	.	PUNCT
inlawrev-21198	2545	1	therefore	therefore	ADV
inlawrev-21198	2545	2	,	,	PUNCT
inlawrev-21198	2545	3	the	the	DET
inlawrev-21198	2545	4	tax	tax	NOUN
inlawrev-21198	2545	5	court	court	NOUN
inlawrev-21198	2545	6	granted702	granted702	PROPN
inlawrev-21198	2545	7	summary	summary	NOUN
inlawrev-21198	2545	8	judgment	judgment	NOUN
inlawrev-21198	2545	9	in	in	ADP
inlawrev-21198	2545	10	favor	favor	NOUN
inlawrev-21198	2545	11	of	of	ADP
inlawrev-21198	2545	12	dor	dor	NOUN
inlawrev-21198	2545	13	and	and	CCONJ
inlawrev-21198	2545	14	against	against	ADP
inlawrev-21198	2545	15	a	a	DET
inlawrev-21198	2545	16	lloy	lloy	NOUN
inlawrev-21198	2545	17	,	,	PUNCT
inlawrev-21198	2545	18	thus	thus	ADV
inlawrev-21198	2545	19	denying	deny	VERB
inlawrev-21198	2545	20	alloy	alloy	NOUN
inlawrev-21198	2545	21	a	a	DET
inlawrev-21198	2545	22	refund	refund	NOUN
inlawrev-21198	2545	23	of	of	ADP
inlawrev-21198	2545	24	the	the	DET
inlawrev-21198	2545	25	indiana	indiana	PROPN
inlawrev-21198	2545	26	sales	sales	PROPN
inlawrev-21198	2545	27	tax	tax	NOUN
inlawrev-21198	2545	28	which	which	DET
inlawrev-21198	2545	29	a	a	DET
inlawrev-21198	2545	30	lloy	lloy	NOUN
inlawrev-21198	2545	31	paid	pay	VERB
inlawrev-21198	2545	32	on	on	ADP
inlawrev-21198	2545	33	utilities	utility	NOUN
inlawrev-21198	2545	34	that	that	PRON
inlawrev-21198	2545	35	alloy	alloy	NOUN
inlawrev-21198	2545	36	consumed	consume	VERB
inlawrev-21198	2545	37	while	while	SCONJ
inlawrev-21198	2545	38	rehabilitating	rehabilitate	VERB
inlawrev-21198	2545	39	tanker	tanker	NOUN
inlawrev-21198	2545	40	trailers	trailer	NOUN
inlawrev-21198	2545	41	because	because	SCONJ
inlawrev-21198	2545	42	the	the	DET
inlawrev-21198	2545	43	tax	tax	NOUN
inlawrev-21198	2545	44	court	court	NOUN
inlawrev-21198	2545	45	determined	determine	VERB
inlawrev-21198	2545	46	that	that	SCONJ
inlawrev-21198	2545	47	the	the	DET
inlawrev-21198	2545	48	exemption	exemption	NOUN
inlawrev-21198	2545	49	did	do	AUX
inlawrev-21198	2545	50	not	not	PART
inlawrev-21198	2545	51	apply	apply	VERB
inlawrev-21198	2545	52	.	.	PUNCT
inlawrev-21198	2546	1	703	703	NUM
inlawrev-21198	2546	2	3	3	NUM
inlawrev-21198	2546	3	.	.	PUNCT
inlawrev-21198	2546	4	aztec	aztec	ADJ
inlawrev-21198	2546	5	partners	partner	NOUN
inlawrev-21198	2546	6	,	,	PUNCT
inlawrev-21198	2546	7	llc	llc	PROPN
inlawrev-21198	2546	8	v.	v.	PROPN
inlawrev-21198	2546	9	indiana	indiana	PROPN
inlawrev-21198	2546	10	department	department	PROPN
inlawrev-21198	2546	11	of	of	ADP
inlawrev-21198	2546	12	state	state	PROPN
inlawrev-21198	2546	13	revenue	revenue	NOUN
inlawrev-21198	2546	14	.	.	PUNCT
inlawrev-21198	2546	15	—	—	PUNCT
inlawrev-21198	2546	16	aztec704	aztec704	PROPN
inlawrev-21198	2546	17	partners	partner	NOUN
inlawrev-21198	2546	18	,	,	PUNCT
inlawrev-21198	2546	19	llc	llc	PROPN
inlawrev-21198	2546	20	operates	operate	VERB
inlawrev-21198	2546	21	nineteen	nineteen	NUM
inlawrev-21198	2546	22	restaurants	restaurant	NOUN
inlawrev-21198	2546	23	in	in	ADP
inlawrev-21198	2546	24	indiana	indiana	PROPN
inlawrev-21198	2546	25	.	.	PUNCT
inlawrev-21198	2547	1	in	in	ADP
inlawrev-21198	2547	2	2011	2011	NUM
inlawrev-21198	2547	3	,	,	PUNCT
inlawrev-21198	2547	4	aztec	aztec	PROPN
inlawrev-21198	2547	5	filed	file	VERB
inlawrev-21198	2547	6	twelve	twelve	NUM
inlawrev-21198	2547	7	refund	refund	NOUN
inlawrev-21198	2547	8	claims	claim	NOUN
inlawrev-21198	2547	9	with	with	ADP
inlawrev-21198	2547	10	the	the	DET
inlawrev-21198	2547	11	department	department	NOUN
inlawrev-21198	2547	12	seeking	seeking	NOUN
inlawrev-21198	2547	13	,	,	PUNCT
inlawrev-21198	2547	14	a	a	DET
inlawrev-21198	2547	15	refund	refund	NOUN
inlawrev-21198	2547	16	of	of	ADP
inlawrev-21198	2547	17	the	the	DET
inlawrev-21198	2547	18	sales	sale	NOUN
inlawrev-21198	2547	19	tax	tax	NOUN
inlawrev-21198	2547	20	aztec	aztec	NOUN
inlawrev-21198	2547	21	paid	pay	VERB
inlawrev-21198	2547	22	on	on	ADP
inlawrev-21198	2547	23	electricity	electricity	NOUN
inlawrev-21198	2547	24	used	use	VERB
inlawrev-21198	2547	25	to	to	PART
inlawrev-21198	2547	26	power	power	VERB
inlawrev-21198	2547	27	the	the	DET
inlawrev-21198	2547	28	electrical	electrical	ADJ
inlawrev-21198	2547	29	equipment	equipment	NOUN
inlawrev-21198	2547	30	.	.	PUNCT
inlawrev-21198	2548	1	however	however	ADV
inlawrev-21198	2548	2	,	,	PUNCT
inlawrev-21198	2548	3	the705	the705	PROPN
inlawrev-21198	2548	4	department	department	PROPN
inlawrev-21198	2548	5	determined	determine	VERB
inlawrev-21198	2548	6	that	that	SCONJ
inlawrev-21198	2548	7	the	the	DET
inlawrev-21198	2548	8	electricity	electricity	NOUN
inlawrev-21198	2548	9	was	be	AUX
inlawrev-21198	2548	10	taxable	taxable	ADJ
inlawrev-21198	2548	11	.	.	PUNCT
inlawrev-21198	2549	1	therefore	therefore	ADV
inlawrev-21198	2549	2	,	,	PUNCT
inlawrev-21198	2549	3	aztec706	aztec706	PROPN
inlawrev-21198	2549	4	protested	protest	VERB
inlawrev-21198	2549	5	the	the	DET
inlawrev-21198	2549	6	department	department	NOUN
inlawrev-21198	2549	7	’s	’s	PART
inlawrev-21198	2549	8	denials	denial	NOUN
inlawrev-21198	2549	9	,	,	PUNCT
inlawrev-21198	2549	10	and	and	CCONJ
inlawrev-21198	2549	11	the	the	DET
inlawrev-21198	2549	12	department	department	NOUN
inlawrev-21198	2549	13	issued	issue	VERB
inlawrev-21198	2549	14	a	a	DET
inlawrev-21198	2549	15	memorandum	memorandum	NOUN
inlawrev-21198	2549	16	denying	deny	VERB
inlawrev-21198	2549	17	aztec	aztec	PROPN
inlawrev-21198	2549	18	’s	’s	PART
inlawrev-21198	2549	19	protest	protest	NOUN
inlawrev-21198	2549	20	.	.	PUNCT
inlawrev-21198	2550	1	t	t	PROPN
inlawrev-21198	2550	2	hereafter	hereafter	ADV
inlawrev-21198	2550	3	,	,	PUNCT
inlawrev-21198	2550	4	aztec	aztec	PROPN
inlawrev-21198	2550	5	initiated	initiate	VERB
inlawrev-21198	2550	6	a	a	DET
inlawrev-21198	2550	7	tax	tax	NOUN
inlawrev-21198	2550	8	appeal	appeal	NOUN
inlawrev-21198	2550	9	with	with	ADP
inlawrev-21198	2550	10	the	the	DET
inlawrev-21198	2550	11	tax	tax	NOUN
inlawrev-21198	2550	12	699	699	NUM
inlawrev-21198	2550	13	.	.	PUNCT
inlawrev-21198	2551	1	i	i	PRON
inlawrev-21198	2551	2	d.	d.	PROPN
inlawrev-21198	2551	3	at	at	ADP
inlawrev-21198	2551	4	1081	1081	NUM
inlawrev-21198	2551	5	-	-	SYM
inlawrev-21198	2551	6	82	82	NUM
inlawrev-21198	2551	7	(	(	PUNCT
inlawrev-21198	2551	8	internal	internal	ADJ
inlawrev-21198	2551	9	quotations	quotation	NOUN
inlawrev-21198	2551	10	and	and	CCONJ
inlawrev-21198	2551	11	citations	citation	NOUN
inlawrev-21198	2551	12	omitted	omit	VERB
inlawrev-21198	2551	13	)	)	PUNCT
inlawrev-21198	2551	14	.	.	PUNCT
inlawrev-21198	2552	1	700	700	NUM
inlawrev-21198	2552	2	.	.	PUNCT
inlawrev-21198	2553	1	i	i	PRON
inlawrev-21198	2553	2	d.	d.	PROPN
inlawrev-21198	2553	3	at	at	ADP
inlawrev-21198	2553	4	1082	1082	NUM
inlawrev-21198	2553	5	n.4	n.4	NOUN
inlawrev-21198	2553	6	.	.	PUNCT
inlawrev-21198	2554	1	701	701	X
inlawrev-21198	2554	2	.	.	PUNCT
inlawrev-21198	2554	3	see	see	VERB
inlawrev-21198	2554	4	generally	generally	ADV
inlawrev-21198	2554	5	i	i	PRON
inlawrev-21198	2554	6	d.	d.	PROPN
inlawrev-21198	2554	7	702	702	NUM
inlawrev-21198	2554	8	.	.	PUNCT
inlawrev-21198	2555	1	i	i	PRON
inlawrev-21198	2555	2	d.	d.	PROPN
inlawrev-21198	2555	3	703	703	NUM
inlawrev-21198	2555	4	.	.	PUNCT
inlawrev-21198	2556	1	i	i	PRON
inlawrev-21198	2556	2	d.	d.	PROPN
inlawrev-21198	2556	3	704	704	NUM
inlawrev-21198	2556	4	.	.	PUNCT
inlawrev-21198	2557	1	35	35	NUM
inlawrev-21198	2557	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	2557	3	320	320	NUM
inlawrev-21198	2557	4	(	(	PUNCT
inlawrev-21198	2557	5	ind	ind	NOUN
inlawrev-21198	2557	6	.	.	PUNCT
inlawrev-21198	2558	1	t.c	t.c	PROPN
inlawrev-21198	2558	2	.	.	PROPN
inlawrev-21198	2558	3	2015	2015	NUM
inlawrev-21198	2558	4	)	)	PUNCT
inlawrev-21198	2558	5	.	.	PUNCT
inlawrev-21198	2559	1	705	705	NUM
inlawrev-21198	2559	2	.	.	PUNCT
inlawrev-21198	2560	1	i	i	PRON
inlawrev-21198	2560	2	d.	d.	PROPN
inlawrev-21198	2560	3	706	706	NUM
inlawrev-21198	2560	4	.	.	PUNCT
inlawrev-21198	2561	1	i	i	PRON
inlawrev-21198	2561	2	d.	d.	PROPN
inlawrev-21198	2561	3	1294	1294	NUM
inlawrev-21198	2561	4	indiana	indiana	PROPN
inlawrev-21198	2561	5	law	law	PROPN
inlawrev-21198	2561	6	review	review	NOUN
inlawrev-21198	2562	1	[	[	X
inlawrev-21198	2562	2	vol	vol	NOUN
inlawrev-21198	2562	3	.	.	PUNCT
inlawrev-21198	2563	1	49:1235	49:1235	PUNCT
inlawrev-21198	2563	2	court.707	court.707	VERB
inlawrev-21198	2563	3	on	on	ADP
inlawrev-21198	2563	4	appeal	appeal	NOUN
inlawrev-21198	2563	5	to	to	ADP
inlawrev-21198	2563	6	the	the	DET
inlawrev-21198	2563	7	tax	tax	NOUN
inlawrev-21198	2563	8	court	court	NOUN
inlawrev-21198	2563	9	,	,	PUNCT
inlawrev-21198	2563	10	the	the	DET
inlawrev-21198	2563	11	department	department	NOUN
inlawrev-21198	2563	12	claimed	claim	VERB
inlawrev-21198	2563	13	the	the	DET
inlawrev-21198	2563	14	t	t	PROPN
inlawrev-21198	2563	15	ax	ax	NOUN
inlawrev-21198	2563	16	court	court	NOUN
inlawrev-21198	2563	17	lacked	lack	VERB
inlawrev-21198	2563	18	subject	subject	NOUN
inlawrev-21198	2563	19	matter	matter	NOUN
inlawrev-21198	2563	20	jurisdiction	jurisdiction	NOUN
inlawrev-21198	2563	21	,	,	PUNCT
inlawrev-21198	2563	22	because	because	SCONJ
inlawrev-21198	2563	23	aztec	aztec	PROPN
inlawrev-21198	2563	24	’s	’s	PART
inlawrev-21198	2563	25	refund	refund	NOUN
inlawrev-21198	2563	26	claims	claim	NOUN
inlawrev-21198	2563	27	requested	request	VERB
inlawrev-21198	2563	28	an	an	DET
inlawrev-21198	2563	29	exclusion	exclusion	NOUN
inlawrev-21198	2563	30	from	from	ADP
inlawrev-21198	2563	31	sales	sale	NOUN
inlawrev-21198	2563	32	tax	tax	NOUN
inlawrev-21198	2563	33	,	,	PUNCT
inlawrev-21198	2563	34	not	not	PART
inlawrev-21198	2563	35	an	an	DET
inlawrev-21198	2563	36	exemption	exemption	NOUN
inlawrev-21198	2563	37	from	from	ADP
inlawrev-21198	2563	38	sales	sale	NOUN
inlawrev-21198	2563	39	tax	tax	NOUN
inlawrev-21198	2563	40	.	.	PUNCT
inlawrev-21198	2564	1	as	as	ADP
inlawrev-21198	2564	2	a	a	DET
inlawrev-21198	2564	3	result	result	NOUN
inlawrev-21198	2564	4	,	,	PUNCT
inlawrev-21198	2564	5	the	the	DET
inlawrev-21198	2564	6	d	d	PROPN
inlawrev-21198	2564	7	epartment708	epartment708	PROPN
inlawrev-21198	2564	8	asserted	assert	VERB
inlawrev-21198	2564	9	that	that	SCONJ
inlawrev-21198	2564	10	aztec	aztec	PROPN
inlawrev-21198	2564	11	failed	fail	VERB
inlawrev-21198	2564	12	to	to	PART
inlawrev-21198	2564	13	exhaust	exhaust	VERB
inlawrev-21198	2564	14	its	its	PRON
inlawrev-21198	2564	15	administrative	administrative	ADJ
inlawrev-21198	2564	16	rem	rem	NOUN
inlawrev-21198	2564	17	edies	edie	NOUN
inlawrev-21198	2564	18	,	,	PUNCT
inlawrev-21198	2564	19	because	because	SCONJ
inlawrev-21198	2564	20	aztec	aztec	ADJ
inlawrev-21198	2564	21	did	do	AUX
inlawrev-21198	2564	22	not	not	PART
inlawrev-21198	2564	23	obtain	obtain	VERB
inlawrev-21198	2564	24	a	a	DET
inlawrev-21198	2564	25	final	final	ADJ
inlawrev-21198	2564	26	determination	determination	NOUN
inlawrev-21198	2564	27	regarding	regard	VERB
inlawrev-21198	2564	28	its	its	PRON
inlawrev-21198	2564	29	eligibility	eligibility	NOUN
inlawrev-21198	2564	30	for	for	ADP
inlawrev-21198	2564	31	the	the	DET
inlawrev-21198	2564	32	consumption	consumption	NOUN
inlawrev-21198	2564	33	exemption	exemption	NOUN
inlawrev-21198	2564	34	.	.	PUNCT
inlawrev-21198	2565	1	however	however	ADV
inlawrev-21198	2565	2	,	,	PUNCT
inlawrev-21198	2565	3	the	the	DET
inlawrev-21198	2565	4	stipulated	stipulate	VERB
inlawrev-21198	2565	5	facts	fact	NOUN
inlawrev-21198	2565	6	showed	show	VERB
inlawrev-21198	2565	7	a	a	DET
inlawrev-21198	2565	8	ztec	ztec	NOUN
inlawrev-21198	2565	9	obtained	obtain	VERB
inlawrev-21198	2565	10	a	a	DET
inlawrev-21198	2565	11	final709	final709	PROPN
inlawrev-21198	2565	12	determination	determination	NOUN
inlawrev-21198	2565	13	from	from	ADP
inlawrev-21198	2565	14	the	the	DET
inlawrev-21198	2565	15	department	department	NOUN
inlawrev-21198	2565	16	before	before	ADP
inlawrev-21198	2565	17	initiating	initiate	VERB
inlawrev-21198	2565	18	its	its	PRON
inlawrev-21198	2565	19	appeal	appeal	NOUN
inlawrev-21198	2565	20	.	.	PUNCT
inlawrev-21198	2566	1	thus	thus	ADV
inlawrev-21198	2566	2	,	,	PUNCT
inlawrev-21198	2566	3	the710	the710	PROPN
inlawrev-21198	2566	4	department	department	NOUN
inlawrev-21198	2566	5	’s	’s	PART
inlawrev-21198	2566	6	argument	argument	NOUN
inlawrev-21198	2566	7	was	be	AUX
inlawrev-21198	2566	8	unpersuasive	unpersuasive	ADJ
inlawrev-21198	2566	9	.	.	PUNCT
inlawrev-21198	2567	1	furthermore	furthermore	ADV
inlawrev-21198	2567	2	,	,	PUNCT
inlawrev-21198	2567	3	aztec	aztec	PROPN
inlawrev-21198	2567	4	claimed	claim	VERB
inlawrev-21198	2567	5	that	that	SCONJ
inlawrev-21198	2567	6	aztec	aztec	PROPN
inlawrev-21198	2567	7	was	be	AUX
inlawrev-21198	2567	8	engaged	engage	VERB
inlawrev-21198	2567	9	in	in	ADP
inlawrev-21198	2567	10	production	production	NOUN
inlawrev-21198	2567	11	,	,	PUNCT
inlawrev-21198	2567	12	because	because	SCONJ
inlawrev-21198	2567	13	aztec	aztec	ADJ
inlawrev-21198	2567	14	created	create	VERB
inlawrev-21198	2567	15	marketable	marketable	ADJ
inlawrev-21198	2567	16	products	product	NOUN
inlawrev-21198	2567	17	.	.	PUNCT
inlawrev-21198	2568	1	however	however	ADV
inlawrev-21198	2568	2	,	,	PUNCT
inlawrev-21198	2568	3	the	the	DET
inlawrev-21198	2568	4	department	department	NOUN
inlawrev-21198	2568	5	argued	argue	VERB
inlawrev-21198	2568	6	that	that	SCONJ
inlawrev-21198	2568	7	aztec711	aztec711	NOUN
inlawrev-21198	2568	8	was	be	AUX
inlawrev-21198	2568	9	not	not	PART
inlawrev-21198	2568	10	engaged	engage	VERB
inlawrev-21198	2568	11	in	in	ADP
inlawrev-21198	2568	12	production	production	NOUN
inlawrev-21198	2568	13	,	,	PUNCT
inlawrev-21198	2568	14	because	because	SCONJ
inlawrev-21198	2568	15	aztec	aztec	ADJ
inlawrev-21198	2568	16	did	do	AUX
inlawrev-21198	2568	17	not	not	PART
inlawrev-21198	2568	18	substantially	substantially	ADV
inlawrev-21198	2568	19	transform	transform	VERB
inlawrev-21198	2568	20	the	the	DET
inlawrev-21198	2568	21	food	food	NOUN
inlawrev-21198	2568	22	items	item	NOUN
inlawrev-21198	2568	23	either	either	CCONJ
inlawrev-21198	2568	24	physically	physically	ADV
inlawrev-21198	2568	25	or	or	CCONJ
inlawrev-21198	2568	26	chemically	chemically	ADV
inlawrev-21198	2568	27	into	into	ADP
inlawrev-21198	2568	28	new	new	ADJ
inlawrev-21198	2568	29	products	product	NOUN
inlawrev-21198	2568	30	.	.	PUNCT
inlawrev-21198	2569	1	however	however	ADV
inlawrev-21198	2569	2	,	,	PUNCT
inlawrev-21198	2569	3	the	the	DET
inlawrev-21198	2569	4	tax712	tax712	NOUN
inlawrev-21198	2569	5	court	court	NOUN
inlawrev-21198	2569	6	determined	determine	VERB
inlawrev-21198	2569	7	that	that	SCONJ
inlawrev-21198	2569	8	aztec	aztec	ADJ
inlawrev-21198	2569	9	substantially	substantially	ADV
inlawrev-21198	2569	10	changed	change	VERB
inlawrev-21198	2569	11	the	the	DET
inlawrev-21198	2569	12	individual	individual	ADJ
inlawrev-21198	2569	13	food	food	NOUN
inlawrev-21198	2569	14	items	item	NOUN
inlawrev-21198	2569	15	into	into	ADP
inlawrev-21198	2569	16	new	new	ADJ
inlawrev-21198	2569	17	,	,	PUNCT
inlawrev-21198	2569	18	marketable	marketable	ADJ
inlawrev-21198	2569	19	products.713	products.713	NOUN
inlawrev-21198	2569	20	a	a	DET
inlawrev-21198	2569	21	dditionally	dditionally	ADV
inlawrev-21198	2569	22	,	,	PUNCT
inlawrev-21198	2569	23	the	the	DET
inlawrev-21198	2569	24	department	department	NOUN
inlawrev-21198	2569	25	claimed	claim	VERB
inlawrev-21198	2569	26	the	the	DET
inlawrev-21198	2569	27	electricity	electricity	NOUN
inlawrev-21198	2569	28	did	do	AUX
inlawrev-21198	2569	29	not	not	PART
inlawrev-21198	2569	30	directly	directly	ADV
inlawrev-21198	2569	31	induce	induce	VERB
inlawrev-21198	2569	32	a	a	DET
inlawrev-21198	2569	33	substantial	substantial	ADJ
inlawrev-21198	2569	34	change	change	NOUN
inlawrev-21198	2569	35	in	in	ADP
inlawrev-21198	2569	36	the	the	DET
inlawrev-21198	2569	37	ingredients	ingredient	NOUN
inlawrev-21198	2569	38	to	to	PART
inlawrev-21198	2569	39	create	create	VERB
inlawrev-21198	2569	40	new	new	ADJ
inlawrev-21198	2569	41	products	product	NOUN
inlawrev-21198	2569	42	.	.	PUNCT
inlawrev-21198	2570	1	however	however	ADV
inlawrev-21198	2570	2	,	,	PUNCT
inlawrev-21198	2570	3	aztec714	aztec714	PROPN
inlawrev-21198	2570	4	asserted	assert	VERB
inlawrev-21198	2570	5	that	that	SCONJ
inlawrev-21198	2570	6	the	the	DET
inlawrev-21198	2570	7	electricity	electricity	NOUN
inlawrev-21198	2570	8	powering	power	VERB
inlawrev-21198	2570	9	its	its	PRON
inlawrev-21198	2570	10	equipment	equipment	NOUN
inlawrev-21198	2570	11	qualified	qualified	ADJ
inlawrev-21198	2570	12	for	for	ADP
inlawrev-21198	2570	13	the	the	DET
inlawrev-21198	2570	14	consumption	consumption	NOUN
inlawrev-21198	2570	15	exemption	exemption	NOUN
inlawrev-21198	2570	16	,	,	PUNCT
inlawrev-21198	2570	17	because	because	SCONJ
inlawrev-21198	2570	18	the	the	DET
inlawrev-21198	2570	19	electricity	electricity	NOUN
inlawrev-21198	2570	20	was	be	AUX
inlawrev-21198	2570	21	essential	essential	ADJ
inlawrev-21198	2570	22	and	and	CCONJ
inlawrev-21198	2570	23	integral	integral	ADJ
inlawrev-21198	2570	24	to	to	PART
inlawrev-21198	2570	25	aztec	aztec	VERB
inlawrev-21198	2570	26	’s	’s	PART
inlawrev-21198	2570	27	integrated	integrate	VERB
inlawrev-21198	2570	28	production	production	NOUN
inlawrev-21198	2570	29	process	process	NOUN
inlawrev-21198	2570	30	.	.	PUNCT
inlawrev-21198	2571	1	however	however	ADV
inlawrev-21198	2571	2	,	,	PUNCT
inlawrev-21198	2571	3	the	the	DET
inlawrev-21198	2571	4	tax	tax	NOUN
inlawrev-21198	2571	5	court	court	NOUN
inlawrev-21198	2571	6	determined	determine	VERB
inlawrev-21198	2571	7	that	that	SCONJ
inlawrev-21198	2571	8	the	the	DET
inlawrev-21198	2571	9	use	use	NOUN
inlawrev-21198	2571	10	of715	of715	VERB
inlawrev-21198	2571	11	electricity	electricity	NOUN
inlawrev-21198	2571	12	to	to	PART
inlawrev-21198	2571	13	preserve	preserve	VERB
inlawrev-21198	2571	14	the	the	DET
inlawrev-21198	2571	15	food	food	NOUN
inlawrev-21198	2571	16	items	item	NOUN
inlawrev-21198	2571	17	at	at	ADP
inlawrev-21198	2571	18	certain	certain	ADJ
inlawrev-21198	2571	19	temperatures	temperature	NOUN
inlawrev-21198	2571	20	was	be	AUX
inlawrev-21198	2571	21	essential	essential	ADJ
inlawrev-21198	2571	22	and	and	CCONJ
inlawrev-21198	2571	23	integral	integral	ADJ
inlawrev-21198	2571	24	to	to	PART
inlawrev-21198	2571	25	aztec	aztec	VERB
inlawrev-21198	2571	26	’s	’s	PART
inlawrev-21198	2571	27	integrated	integrate	VERB
inlawrev-21198	2571	28	production	production	NOUN
inlawrev-21198	2571	29	process	process	NOUN
inlawrev-21198	2571	30	,	,	PUNCT
inlawrev-21198	2571	31	because	because	SCONJ
inlawrev-21198	2571	32	without	without	ADP
inlawrev-21198	2571	33	the	the	DET
inlawrev-21198	2571	34	electricity	electricity	NOUN
inlawrev-21198	2571	35	,	,	PUNCT
inlawrev-21198	2571	36	aztec	aztec	ADJ
inlawrev-21198	2571	37	could	could	AUX
inlawrev-21198	2571	38	not	not	PART
inlawrev-21198	2571	39	produce	produce	VERB
inlawrev-21198	2571	40	the	the	DET
inlawrev-21198	2571	41	entrées	entrées	NOUN
inlawrev-21198	2571	42	.	.	PUNCT
inlawrev-21198	2572	1	716	716	NUM
inlawrev-21198	2572	2	thus	thus	ADV
inlawrev-21198	2572	3	,	,	PUNCT
inlawrev-21198	2572	4	the	the	DET
inlawrev-21198	2572	5	tax	tax	NOUN
inlawrev-21198	2572	6	court	court	NOUN
inlawrev-21198	2572	7	determined	determine	VERB
inlawrev-21198	2572	8	that	that	SCONJ
inlawrev-21198	2572	9	aztec	aztec	PROPN
inlawrev-21198	2572	10	was	be	AUX
inlawrev-21198	2572	11	entitled	entitle	VERB
inlawrev-21198	2572	12	to	to	ADP
inlawrev-21198	2572	13	an	an	DET
inlawrev-21198	2572	14	exemption	exemption	NOUN
inlawrev-21198	2572	15	from	from	ADP
inlawrev-21198	2572	16	the	the	DET
inlawrev-21198	2572	17	sales	sale	NOUN
inlawrev-21198	2572	18	tax	tax	NOUN
inlawrev-21198	2572	19	where	where	SCONJ
inlawrev-21198	2572	20	aztec	aztec	NOUN
inlawrev-21198	2572	21	’s	’s	PART
inlawrev-21198	2572	22	preparation	preparation	NOUN
inlawrev-21198	2572	23	and	and	CCONJ
inlawrev-21198	2572	24	combination	combination	NOUN
inlawrev-21198	2572	25	of	of	ADP
inlawrev-21198	2572	26	food	food	NOUN
inlawrev-21198	2572	27	items	item	NOUN
inlawrev-21198	2572	28	into	into	ADP
inlawrev-21198	2572	29	entrees	entree	NOUN
inlawrev-21198	2572	30	substantially	substantially	ADV
inlawrev-21198	2572	31	changed	change	VERB
inlawrev-21198	2572	32	the	the	DET
inlawrev-21198	2572	33	individual	individual	ADJ
inlawrev-21198	2572	34	food	food	NOUN
inlawrev-21198	2572	35	items	item	NOUN
inlawrev-21198	2572	36	and	and	CCONJ
inlawrev-21198	2572	37	where	where	SCONJ
inlawrev-21198	2572	38	the	the	DET
inlawrev-21198	2572	39	electricity	electricity	NOUN
inlawrev-21198	2572	40	that	that	PRON
inlawrev-21198	2572	41	powered	power	VERB
inlawrev-21198	2572	42	the	the	DET
inlawrev-21198	2572	43	electrical	electrical	ADJ
inlawrev-21198	2572	44	equipment	equipment	NOUN
inlawrev-21198	2572	45	that	that	PRON
inlawrev-21198	2572	46	held	hold	VERB
inlawrev-21198	2572	47	and	and	CCONJ
inlawrev-21198	2572	48	preserved	preserve	VERB
inlawrev-21198	2572	49	the	the	DET
inlawrev-21198	2572	50	food	food	NOUN
inlawrev-21198	2572	51	items	item	NOUN
inlawrev-21198	2572	52	was	be	AUX
inlawrev-21198	2572	53	essential	essential	ADJ
inlawrev-21198	2572	54	and	and	CCONJ
inlawrev-21198	2572	55	integral	integral	ADJ
inlawrev-21198	2572	56	to	to	ADP
inlawrev-21198	2572	57	that	that	DET
inlawrev-21198	2572	58	process.717	process.717	PROPN
inlawrev-21198	2572	59	4	4	NUM
inlawrev-21198	2573	1	.	.	PUNCT
inlawrev-21198	2573	2	asplundh	asplundh	NOUN
inlawrev-21198	2573	3	tree	tree	PROPN
inlawrev-21198	2573	4	expert	expert	PROPN
inlawrev-21198	2573	5	co.	co.	PROPN
inlawrev-21198	2573	6	v.	v.	ADP
inlawrev-21198	2573	7	indiana	indiana	PROPN
inlawrev-21198	2573	8	department	department	PROPN
inlawrev-21198	2573	9	of	of	ADP
inlawrev-21198	2573	10	state	state	PROPN
inlawrev-21198	2573	11	r	r	PROPN
inlawrev-21198	2573	12	evenue	evenue	VERB
inlawrev-21198	2573	13	.	.	PUNCT
inlawrev-21198	2574	1	—	—	PUNCT
inlawrev-21198	2574	2	718	718	NUM
inlawrev-21198	2574	3	the	the	DET
inlawrev-21198	2574	4	asplundh	asplundh	NOUN
inlawrev-21198	2574	5	t	t	PROPN
inlawrev-21198	2574	6	ree	ree	PROPN
inlawrev-21198	2574	7	expert	expert	PROPN
inlawrev-21198	2574	8	co.	co.	PROPN
inlawrev-21198	2574	9	provided	provide	VERB
inlawrev-21198	2574	10	particularized	particularize	VERB
inlawrev-21198	2574	11	emergency	emergency	NOUN
inlawrev-21198	2574	12	storm	storm	NOUN
inlawrev-21198	2574	13	and	and	CCONJ
inlawrev-21198	2574	14	vegetation	vegetation	NOUN
inlawrev-21198	2574	15	control	control	NOUN
inlawrev-21198	2574	16	services	service	NOUN
inlawrev-21198	2574	17	throughout	throughout	ADP
inlawrev-21198	2574	18	the	the	DET
inlawrev-21198	2574	19	united	united	PROPN
inlawrev-21198	2574	20	states	states	PROPN
inlawrev-21198	2574	21	.	.	PUNCT
inlawrev-21198	2575	1	t	t	NOUN
inlawrev-21198	2575	2	o	o	NOUN
inlawrev-21198	2575	3	provide	provide	VERB
inlawrev-21198	2575	4	these719	these719	PROPN
inlawrev-21198	2575	5	services	service	NOUN
inlawrev-21198	2575	6	,	,	PUNCT
inlawrev-21198	2575	7	asplundh	asplundh	NOUN
inlawrev-21198	2575	8	garaged	garage	VERB
inlawrev-21198	2575	9	motor	motor	NOUN
inlawrev-21198	2575	10	vehicles	vehicle	NOUN
inlawrev-21198	2575	11	in	in	ADP
inlawrev-21198	2575	12	indiana	indiana	PROPN
inlawrev-21198	2575	13	between	between	ADP
inlawrev-21198	2575	14	2007	2007	NUM
inlawrev-21198	2575	15	and	and	CCONJ
inlawrev-21198	2575	16	2009	2009	NUM
inlawrev-21198	2575	17	,	,	PUNCT
inlawrev-21198	2575	18	707	707	NUM
inlawrev-21198	2575	19	.	.	PUNCT
inlawrev-21198	2576	1	i	i	PRON
inlawrev-21198	2576	2	d.	d.	PROPN
inlawrev-21198	2576	3	708	708	NUM
inlawrev-21198	2576	4	.	.	PUNCT
inlawrev-21198	2577	1	i	i	PRON
inlawrev-21198	2577	2	d.	d.	PROPN
inlawrev-21198	2577	3	709	709	NUM
inlawrev-21198	2577	4	.	.	PUNCT
inlawrev-21198	2578	1	i	i	PRON
inlawrev-21198	2578	2	d.	d.	PROPN
inlawrev-21198	2578	3	710	710	NUM
inlawrev-21198	2578	4	.	.	PUNCT
inlawrev-21198	2579	1	i	i	PRON
inlawrev-21198	2579	2	d.	d.	PROPN
inlawrev-21198	2579	3	711	711	NUM
inlawrev-21198	2579	4	.	.	PUNCT
inlawrev-21198	2580	1	i	i	PRON
inlawrev-21198	2580	2	d.	d.	PROPN
inlawrev-21198	2580	3	712	712	NUM
inlawrev-21198	2580	4	.	.	PUNCT
inlawrev-21198	2581	1	i	i	PRON
inlawrev-21198	2581	2	d.	d.	PROPN
inlawrev-21198	2581	3	713	713	NUM
inlawrev-21198	2581	4	.	.	PUNCT
inlawrev-21198	2582	1	i	i	PRON
inlawrev-21198	2582	2	d.	d.	PROPN
inlawrev-21198	2582	3	714	714	NUM
inlawrev-21198	2582	4	.	.	PUNCT
inlawrev-21198	2583	1	i	i	PRON
inlawrev-21198	2583	2	d.	d.	PROPN
inlawrev-21198	2583	3	715	715	NUM
inlawrev-21198	2583	4	.	.	PUNCT
inlawrev-21198	2584	1	i	i	PRON
inlawrev-21198	2584	2	d.	d.	PROPN
inlawrev-21198	2584	3	716	716	NUM
inlawrev-21198	2584	4	.	.	PUNCT
inlawrev-21198	2585	1	i	i	PRON
inlawrev-21198	2585	2	d.	d.	PROPN
inlawrev-21198	2585	3	717	717	NUM
inlawrev-21198	2585	4	.	.	PUNCT
inlawrev-21198	2586	1	i	i	PRON
inlawrev-21198	2586	2	d.	d.	PROPN
inlawrev-21198	2586	3	718	718	NUM
inlawrev-21198	2586	4	.	.	PUNCT
inlawrev-21198	2587	1	38	38	NUM
inlawrev-21198	2587	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	2587	3	744	744	NUM
inlawrev-21198	2587	4	(	(	PUNCT
inlawrev-21198	2587	5	ind	ind	NOUN
inlawrev-21198	2587	6	.	.	PUNCT
inlawrev-21198	2588	1	t.c	t.c	PROPN
inlawrev-21198	2588	2	.	.	PROPN
inlawrev-21198	2588	3	2015	2015	NUM
inlawrev-21198	2588	4	)	)	PUNCT
inlawrev-21198	2588	5	.	.	PUNCT
inlawrev-21198	2589	1	719	719	X
inlawrev-21198	2589	2	.	.	PUNCT
inlawrev-21198	2590	1	i	i	PRON
inlawrev-21198	2590	2	d.	d.	PROPN
inlawrev-21198	2590	3	at	at	ADP
inlawrev-21198	2590	4	745	745	NUM
inlawrev-21198	2590	5	.	.	PUNCT
inlawrev-21198	2591	1	2016	2016	NUM
inlawrev-21198	2591	2	]	]	PUNCT
inlawrev-21198	2591	3	taxation	taxation	NOUN
inlawrev-21198	2591	4	1295	1295	NUM
inlawrev-21198	2591	5	in	in	ADP
inlawrev-21198	2591	6	addition	addition	NOUN
inlawrev-21198	2591	7	to	to	ADP
inlawrev-21198	2591	8	registering	register	VERB
inlawrev-21198	2591	9	and	and	CCONJ
inlawrev-21198	2591	10	licensing	license	VERB
inlawrev-21198	2591	11	the	the	DET
inlawrev-21198	2591	12	vehicles	vehicle	NOUN
inlawrev-21198	2591	13	in	in	ADP
inlawrev-21198	2591	14	indiana	indiana	PROPN
inlawrev-21198	2591	15	.	.	PUNCT
inlawrev-21198	2592	1	asplundh	asplundh	NOUN
inlawrev-21198	2592	2	filed720	filed720	PROPN
inlawrev-21198	2592	3	two	two	NUM
inlawrev-21198	2592	4	claims	claim	NOUN
inlawrev-21198	2592	5	with	with	ADP
inlawrev-21198	2592	6	the	the	DET
inlawrev-21198	2592	7	department	department	NOUN
inlawrev-21198	2592	8	seeking	seek	VERB
inlawrev-21198	2592	9	a	a	DET
inlawrev-21198	2592	10	refund	refund	NOUN
inlawrev-21198	2592	11	of	of	ADP
inlawrev-21198	2592	12	the	the	DET
inlawrev-21198	2592	13	use	use	NOUN
inlawrev-21198	2592	14	tax	tax	NOUN
inlawrev-21198	2592	15	which	which	DET
inlawrev-21198	2592	16	asplundh	asplundh	NOUN
inlawrev-21198	2592	17	paid	pay	VERB
inlawrev-21198	2592	18	to	to	ADP
inlawrev-21198	2592	19	the	the	DET
inlawrev-21198	2592	20	department	department	NOUN
inlawrev-21198	2592	21	.	.	PUNCT
inlawrev-21198	2593	1	however	however	ADV
inlawrev-21198	2593	2	,	,	PUNCT
inlawrev-21198	2593	3	the	the	DET
inlawrev-21198	2593	4	department	department	NOUN
inlawrev-21198	2593	5	denied	deny	VERB
inlawrev-21198	2593	6	asplundh	asplundh	PROPN
inlawrev-21198	2593	7	’s	’s	PART
inlawrev-21198	2593	8	refund721	refund721	PROPN
inlawrev-21198	2593	9	claims	claim	NOUN
inlawrev-21198	2593	10	,	,	PUNCT
inlawrev-21198	2593	11	which	which	PRON
inlawrev-21198	2593	12	lead	lead	VERB
inlawrev-21198	2593	13	to	to	PART
inlawrev-21198	2593	14	asplundh	asplundh	VERB
inlawrev-21198	2593	15	to	to	PART
inlawrev-21198	2593	16	file	file	VERB
inlawrev-21198	2593	17	two	two	NUM
inlawrev-21198	2593	18	tax	tax	NOUN
inlawrev-21198	2593	19	appeals	appeal	NOUN
inlawrev-21198	2593	20	with	with	ADP
inlawrev-21198	2593	21	the	the	DET
inlawrev-21198	2593	22	tax	tax	NOUN
inlawrev-21198	2593	23	court.722	court.722	NUM
inlawrev-21198	2593	24	o	o	NOUN
inlawrev-21198	2593	25	n	n	PRON
inlawrev-21198	2593	26	appeal	appeal	VERB
inlawrev-21198	2593	27	to	to	ADP
inlawrev-21198	2593	28	the	the	DET
inlawrev-21198	2593	29	tax	tax	NOUN
inlawrev-21198	2593	30	court	court	NOUN
inlawrev-21198	2593	31	,	,	PUNCT
inlawrev-21198	2593	32	asplundh	asplundh	PROPN
inlawrev-21198	2593	33	contended	contend	VERB
inlawrev-21198	2593	34	that	that	SCONJ
inlawrev-21198	2593	35	its	its	PRON
inlawrev-21198	2593	36	vehicle	vehicle	NOUN
inlawrev-21198	2593	37	purchases	purchase	NOUN
inlawrev-21198	2593	38	were	be	AUX
inlawrev-21198	2593	39	not	not	PART
inlawrev-21198	2593	40	subject	subject	ADJ
inlawrev-21198	2593	41	to	to	ADP
inlawrev-21198	2593	42	use	use	VERB
inlawrev-21198	2593	43	tax	tax	NOUN
inlawrev-21198	2593	44	for	for	ADP
inlawrev-21198	2593	45	the	the	DET
inlawrev-21198	2593	46	following	follow	VERB
inlawrev-21198	2593	47	two	two	NUM
inlawrev-21198	2593	48	major	major	ADJ
inlawrev-21198	2593	49	reasons	reason	NOUN
inlawrev-21198	2593	50	:	:	PUNCT
inlawrev-21198	2593	51	(	(	PUNCT
inlawrev-21198	2593	52	1	1	X
inlawrev-21198	2593	53	)	)	PUNCT
inlawrev-21198	2593	54	asplundh	asplundh	NOUN
inlawrev-21198	2593	55	did	do	AUX
inlawrev-21198	2593	56	not	not	PART
inlawrev-21198	2593	57	use	use	VERB
inlawrev-21198	2593	58	the	the	DET
inlawrev-21198	2593	59	vehicles	vehicle	NOUN
inlawrev-21198	2593	60	in	in	ADP
inlawrev-21198	2593	61	indiana	indiana	PROPN
inlawrev-21198	2593	62	in	in	ADP
inlawrev-21198	2593	63	a	a	DET
inlawrev-21198	2593	64	way	way	NOUN
inlawrev-21198	2593	65	that	that	PRON
inlawrev-21198	2593	66	would	would	AUX
inlawrev-21198	2593	67	initiate	initiate	VERB
inlawrev-21198	2593	68	imposition	imposition	NOUN
inlawrev-21198	2593	69	of	of	ADP
inlawrev-21198	2593	70	the	the	DET
inlawrev-21198	2593	71	sales	sale	NOUN
inlawrev-21198	2593	72	tax	tax	NOUN
inlawrev-21198	2593	73	;	;	PUNCT
inlawrev-21198	2593	74	and	and	CCONJ
inlawrev-21198	2593	75	(	(	PUNCT
inlawrev-21198	2593	76	2	2	X
inlawrev-21198	2593	77	)	)	PUNCT
inlawrev-21198	2593	78	the	the	DET
inlawrev-21198	2593	79	department	department	NOUN
inlawrev-21198	2593	80	may	may	AUX
inlawrev-21198	2593	81	not	not	PART
inlawrev-21198	2593	82	impose	impose	VERB
inlawrev-21198	2593	83	the	the	DET
inlawrev-21198	2593	84	use	use	NOUN
inlawrev-21198	2593	85	tax	tax	NOUN
inlawrev-21198	2593	86	on	on	ADP
inlawrev-21198	2593	87	the	the	DET
inlawrev-21198	2593	88	acquisition	acquisition	NOUN
inlawrev-21198	2593	89	of	of	ADP
inlawrev-21198	2593	90	a	a	DET
inlawrev-21198	2593	91	vehicle	vehicle	NOUN
inlawrev-21198	2593	92	which	which	PRON
inlawrev-21198	2593	93	never	never	ADV
inlawrev-21198	2593	94	entered	enter	VERB
inlawrev-21198	2593	95	the	the	DET
inlawrev-21198	2593	96	state	state	NOUN
inlawrev-21198	2593	97	of	of	ADP
inlawrev-21198	2593	98	indiana	indiana	PROPN
inlawrev-21198	2593	99	.	.	PROPN
inlawrev-21198	2594	1	723	723	NUM
inlawrev-21198	2595	1	as	as	ADP
inlawrev-21198	2595	2	support	support	NOUN
inlawrev-21198	2595	3	for	for	ADP
inlawrev-21198	2595	4	its	its	PRON
inlawrev-21198	2595	5	contentions	contention	NOUN
inlawrev-21198	2595	6	,	,	PUNCT
inlawrev-21198	2595	7	asplundh	asplundh	NOUN
inlawrev-21198	2595	8	argued	argue	VERB
inlawrev-21198	2595	9	that	that	SCONJ
inlawrev-21198	2595	10	the	the	DET
inlawrev-21198	2595	11	imposition	imposition	NOUN
inlawrev-21198	2595	12	of	of	ADP
inlawrev-21198	2595	13	use	use	NOUN
inlawrev-21198	2595	14	tax	tax	NOUN
inlawrev-21198	2595	15	was	be	AUX
inlawrev-21198	2595	16	improper	improper	ADJ
inlawrev-21198	2595	17	,	,	PUNCT
inlawrev-21198	2595	18	because	because	SCONJ
inlawrev-21198	2595	19	,	,	PUNCT
inlawrev-21198	2595	20	under	under	ADP
inlawrev-21198	2595	21	indiana	indiana	PROPN
inlawrev-21198	2595	22	code	code	PROPN
inlawrev-21198	2595	23	section	section	NOUN
inlawrev-21198	2595	24	6	6	NUM
inlawrev-21198	2595	25	-	-	SYM
inlawrev-21198	2595	26	2.5	2.5	NUM
inlawrev-21198	2595	27	-	-	PUNCT
inlawrev-21198	2595	28	3	3	NUM
inlawrev-21198	2595	29	-	-	PUNCT
inlawrev-21198	2595	30	2(a	2(a	NUM
inlawrev-21198	2595	31	)	)	PUNCT
inlawrev-21198	2595	32	,	,	PUNCT
inlawrev-21198	2595	33	asplundh	asplundh	NOUN
inlawrev-21198	2595	34	’s	’s	PART
inlawrev-21198	2595	35	licensing	licensing	NOUN
inlawrev-21198	2595	36	of	of	ADP
inlawrev-21198	2595	37	its	its	PRON
inlawrev-21198	2595	38	vehicles	vehicle	NOUN
inlawrev-21198	2595	39	in	in	ADP
inlawrev-21198	2595	40	indiana	indiana	PROPN
inlawrev-21198	2595	41	is	be	AUX
inlawrev-21198	2595	42	not	not	PART
inlawrev-21198	2595	43	a	a	DET
inlawrev-21198	2595	44	taxable	taxable	ADJ
inlawrev-21198	2595	45	use	use	NOUN
inlawrev-21198	2595	46	.	.	PUNCT
inlawrev-21198	2596	1	also	also	ADV
inlawrev-21198	2596	2	,	,	PUNCT
inlawrev-21198	2596	3	asplundh	asplundh	NOUN
inlawrev-21198	2596	4	averred724	averred724	PROPN
inlawrev-21198	2596	5	that	that	SCONJ
inlawrev-21198	2596	6	the	the	DET
inlawrev-21198	2596	7	applicable	applicable	ADJ
inlawrev-21198	2596	8	regulations	regulation	NOUN
inlawrev-21198	2596	9	distinguished	distinguish	VERB
inlawrev-21198	2596	10	between	between	ADP
inlawrev-21198	2596	11	“	"	PUNCT
inlawrev-21198	2596	12	licensing	licensing	NOUN
inlawrev-21198	2596	13	”	"	PUNCT
inlawrev-21198	2596	14	and	and	CCONJ
inlawrev-21198	2596	15	“	"	PUNCT
inlawrev-21198	2596	16	use	use	NOUN
inlawrev-21198	2596	17	.	.	PUNCT
inlawrev-21198	2597	1	”725	”725	PROPN
inlawrev-21198	2597	2	726	726	NUM
inlawrev-21198	2597	3	however	however	ADV
inlawrev-21198	2597	4	,	,	PUNCT
inlawrev-21198	2597	5	the	the	DET
inlawrev-21198	2597	6	tax	tax	NOUN
inlawrev-21198	2597	7	court	court	NOUN
inlawrev-21198	2597	8	did	do	AUX
inlawrev-21198	2597	9	not	not	PART
inlawrev-21198	2597	10	agree	agree	VERB
inlawrev-21198	2597	11	that	that	SCONJ
inlawrev-21198	2597	12	the	the	DET
inlawrev-21198	2597	13	applicable	applicable	ADJ
inlawrev-21198	2597	14	regulations	regulation	NOUN
inlawrev-21198	2597	15	distinguished	distinguish	VERB
inlawrev-21198	2597	16	between	between	ADP
inlawrev-21198	2597	17	the	the	DET
inlawrev-21198	2597	18	words	word	NOUN
inlawrev-21198	2597	19	“	"	PUNCT
inlawrev-21198	2597	20	licensing	licensing	NOUN
inlawrev-21198	2597	21	”	"	PUNCT
inlawrev-21198	2597	22	and	and	CCONJ
inlawrev-21198	2597	23	“	"	PUNCT
inlawrev-21198	2597	24	use	use	NOUN
inlawrev-21198	2597	25	.	.	PUNCT
inlawrev-21198	2597	26	”	"	PUNCT
inlawrev-21198	2597	27	therefore	therefore	ADV
inlawrev-21198	2597	28	,	,	PUNCT
inlawrev-21198	2597	29	the	the	DET
inlawrev-21198	2597	30	tax727	tax727	PROPN
inlawrev-21198	2597	31	court	court	NOUN
inlawrev-21198	2597	32	determined	determine	VERB
inlawrev-21198	2597	33	that	that	SCONJ
inlawrev-21198	2597	34	asplundh	asplundh	NOUN
inlawrev-21198	2597	35	properly	properly	ADV
inlawrev-21198	2597	36	paid	pay	VERB
inlawrev-21198	2597	37	use	use	NOUN
inlawrev-21198	2597	38	tax	tax	NOUN
inlawrev-21198	2597	39	on	on	ADP
inlawrev-21198	2597	40	its	its	PRON
inlawrev-21198	2597	41	out	out	ADJ
inlawrev-21198	2597	42	-	-	PUNCT
inlawrev-21198	2597	43	of	of	ADP
inlawrev-21198	2597	44	-	-	PUNCT
inlawrev-21198	2597	45	state	state	NOUN
inlawrev-21198	2597	46	vehicle	vehicle	NOUN
inlawrev-21198	2597	47	acquisitions	acquisition	NOUN
inlawrev-21198	2597	48	,	,	PUNCT
inlawrev-21198	2597	49	since	since	SCONJ
inlawrev-21198	2597	50	asplundh	asplundh	NOUN
inlawrev-21198	2597	51	registered	register	VERB
inlawrev-21198	2597	52	,	,	PUNCT
inlawrev-21198	2597	53	licensed	license	VERB
inlawrev-21198	2597	54	,	,	PUNCT
inlawrev-21198	2597	55	and	and	CCONJ
inlawrev-21198	2597	56	titled	title	VERB
inlawrev-21198	2597	57	such	such	ADJ
inlawrev-21198	2597	58	vehicles	vehicle	NOUN
inlawrev-21198	2597	59	in	in	ADP
inlawrev-21198	2597	60	indiana	indiana	PROPN
inlawrev-21198	2597	61	.	.	PUNCT
inlawrev-21198	2598	1	728	728	NUM
inlawrev-21198	2599	1	in	in	ADP
inlawrev-21198	2599	2	response	response	NOUN
inlawrev-21198	2599	3	to	to	ADP
inlawrev-21198	2599	4	a	a	DET
inlawrev-21198	2599	5	splundh	splundh	NOUN
inlawrev-21198	2599	6	’s	’s	PART
inlawrev-21198	2599	7	second	second	ADJ
inlawrev-21198	2599	8	contention	contention	NOUN
inlawrev-21198	2599	9	,	,	PUNCT
inlawrev-21198	2599	10	the	the	DET
inlawrev-21198	2599	11	tax	tax	NOUN
inlawrev-21198	2599	12	court	court	NOUN
inlawrev-21198	2599	13	ruled	rule	VERB
inlawrev-21198	2599	14	that	that	SCONJ
inlawrev-21198	2599	15	the	the	DET
inlawrev-21198	2599	16	location	location	NOUN
inlawrev-21198	2599	17	of	of	ADP
inlawrev-21198	2599	18	tangible	tangible	ADJ
inlawrev-21198	2599	19	personal	personal	ADJ
inlawrev-21198	2599	20	property	property	NOUN
inlawrev-21198	2599	21	is	be	AUX
inlawrev-21198	2599	22	not	not	PART
inlawrev-21198	2599	23	dispositive	dispositive	ADJ
inlawrev-21198	2599	24	of	of	ADP
inlawrev-21198	2599	25	whether	whether	SCONJ
inlawrev-21198	2599	26	the	the	DET
inlawrev-21198	2599	27	use	use	NOUN
inlawrev-21198	2599	28	tax	tax	NOUN
inlawrev-21198	2599	29	is	be	AUX
inlawrev-21198	2599	30	applicable.729	applicable.729	ADJ
inlawrev-21198	2599	31	next	next	ADV
inlawrev-21198	2599	32	,	,	PUNCT
inlawrev-21198	2599	33	asplundh	asplundh	NOUN
inlawrev-21198	2599	34	argued	argue	VERB
inlawrev-21198	2599	35	that	that	SCONJ
inlawrev-21198	2599	36	the	the	DET
inlawrev-21198	2599	37	imposition	imposition	NOUN
inlawrev-21198	2599	38	of	of	ADP
inlawrev-21198	2599	39	the	the	DET
inlawrev-21198	2599	40	use	use	NOUN
inlawrev-21198	2599	41	tax	tax	NOUN
inlawrev-21198	2599	42	in	in	ADP
inlawrev-21198	2599	43	his	his	PRON
inlawrev-21198	2599	44	case	case	NOUN
inlawrev-21198	2599	45	went	go	VERB
inlawrev-21198	2599	46	against	against	ADP
inlawrev-21198	2599	47	all	all	DET
inlawrev-21198	2599	48	four	four	NUM
inlawrev-21198	2599	49	prongs	prong	NOUN
inlawrev-21198	2599	50	of	of	ADP
inlawrev-21198	2599	51	the	the	DET
inlawrev-21198	2599	52	complete	complete	ADJ
inlawrev-21198	2599	53	auto	auto	NOUN
inlawrev-21198	2599	54	tests	test	NOUN
inlawrev-21198	2599	55	.	.	PUNCT
inlawrev-21198	2600	1	however	however	ADV
inlawrev-21198	2600	2	,	,	PUNCT
inlawrev-21198	2600	3	the	the	DET
inlawrev-21198	2600	4	tax	tax	NOUN
inlawrev-21198	2600	5	court730	court730	PROPN
inlawrev-21198	2600	6	731	731	NUM
inlawrev-21198	2600	7	ruled	rule	VERB
inlawrev-21198	2600	8	that	that	SCONJ
inlawrev-21198	2600	9	the	the	DET
inlawrev-21198	2600	10	facts	fact	NOUN
inlawrev-21198	2600	11	revealed	reveal	VERB
inlawrev-21198	2600	12	that	that	SCONJ
inlawrev-21198	2600	13	a	a	DET
inlawrev-21198	2600	14	splundh	splundh	NOUN
inlawrev-21198	2600	15	kept	keep	VERB
inlawrev-21198	2600	16	its	its	PRON
inlawrev-21198	2600	17	commercial	commercial	ADJ
inlawrev-21198	2600	18	motor	motor	NOUN
inlawrev-21198	2600	19	vehicles	vehicle	NOUN
inlawrev-21198	2600	20	in	in	ADP
inlawrev-21198	2600	21	indiana	indiana	PROPN
inlawrev-21198	2600	22	.	.	PUNCT
inlawrev-21198	2601	1	accordingly	accordingly	ADV
inlawrev-21198	2601	2	,	,	PUNCT
inlawrev-21198	2601	3	asplundh	asplundh	NOUN
inlawrev-21198	2601	4	did	do	AUX
inlawrev-21198	2601	5	not	not	PART
inlawrev-21198	2601	6	demonstrate	demonstrate	VERB
inlawrev-21198	2601	7	the	the	DET
inlawrev-21198	2601	8	imposition	imposition	NOUN
inlawrev-21198	2601	9	of	of	ADP
inlawrev-21198	2601	10	use	use	NOUN
inlawrev-21198	2601	11	tax732	tax732	PROPN
inlawrev-21198	2601	12	contravened	contravene	VERB
inlawrev-21198	2601	13	the	the	DET
inlawrev-21198	2601	14	complete	complete	ADJ
inlawrev-21198	2601	15	auto	auto	NOUN
inlawrev-21198	2601	16	test	test	NOUN
inlawrev-21198	2601	17	’s	’s	PART
inlawrev-21198	2601	18	substantial	substantial	ADJ
inlawrev-21198	2601	19	nexus	nexus	NOUN
inlawrev-21198	2601	20	prong	prong	NOUN
inlawrev-21198	2601	21	.	.	PUNCT
inlawrev-21198	2602	1	further,733	further,733	ADV
inlawrev-21198	2602	2	a	a	DET
inlawrev-21198	2602	3	splundh	splundh	NOUN
inlawrev-21198	2602	4	did	do	AUX
inlawrev-21198	2602	5	not	not	PART
inlawrev-21198	2602	6	show	show	VERB
inlawrev-21198	2602	7	that	that	SCONJ
inlawrev-21198	2602	8	“	"	PUNCT
inlawrev-21198	2602	9	it	it	PRON
inlawrev-21198	2602	10	ha[d	ha[d	NOUN
inlawrev-21198	2602	11	]	]	PUNCT
inlawrev-21198	2602	12	been	be	VERB
inlawrev-21198	2602	13	subject	subject	ADJ
inlawrev-21198	2602	14	to	to	ADP
inlawrev-21198	2602	15	multiple	multiple	ADJ
inlawrev-21198	2602	16	taxation	taxation	NOUN
inlawrev-21198	2602	17	,	,	PUNCT
inlawrev-21198	2602	18	that	that	SCONJ
inlawrev-21198	2602	19	it	it	PRON
inlawrev-21198	2603	1	[	[	X
inlawrev-21198	2603	2	wa]s	wa]s	ADJ
inlawrev-21198	2603	3	subject	subject	NOUN
inlawrev-21198	2603	4	to	to	ADP
inlawrev-21198	2603	5	the	the	DET
inlawrev-21198	2603	6	risk	risk	NOUN
inlawrev-21198	2603	7	of	of	ADP
inlawrev-21198	2603	8	multiple	multiple	ADJ
inlawrev-21198	2603	9	taxation	taxation	NOUN
inlawrev-21198	2603	10	,	,	PUNCT
inlawrev-21198	2603	11	or	or	CCONJ
inlawrev-21198	2603	12	that	that	SCONJ
inlawrev-21198	2603	13	the	the	DET
inlawrev-21198	2603	14	department	department	NOUN
inlawrev-21198	2603	15	’s	’s	PART
inlawrev-21198	2603	16	imposition	imposition	NOUN
inlawrev-21198	2603	17	of	of	ADP
inlawrev-21198	2603	18	use	use	NOUN
inlawrev-21198	2603	19	tax	tax	NOUN
inlawrev-21198	2603	20	provided	provide	VERB
inlawrev-21198	2603	21	a	a	DET
inlawrev-21198	2603	22	direct	direct	ADJ
inlawrev-21198	2603	23	commercial	commercial	ADJ
inlawrev-21198	2603	24	advantage	advantage	NOUN
inlawrev-21198	2603	25	to	to	ADP
inlawrev-21198	2603	26	local	local	ADJ
inlawrev-21198	2603	27	business	business	NOUN
inlawrev-21198	2603	28	over	over	ADP
inlawrev-21198	2603	29	interstate	interstate	ADJ
inlawrev-21198	2603	30	business	business	NOUN
inlawrev-21198	2603	31	.	.	PUNCT
inlawrev-21198	2603	32	”	"	PUNCT
inlawrev-21198	2604	1	therefore	therefore	ADV
inlawrev-21198	2604	2	,	,	PUNCT
inlawrev-21198	2604	3	asplundh	asplundh	NOUN
inlawrev-21198	2604	4	did	do	AUX
inlawrev-21198	2604	5	not	not	PART
inlawrev-21198	2604	6	meet	meet	VERB
inlawrev-21198	2604	7	its	its	PRON
inlawrev-21198	2604	8	burden	burden	NOUN
inlawrev-21198	2604	9	on	on	ADP
inlawrev-21198	2604	10	the	the	DET
inlawrev-21198	2604	11	second734	second734	PROPN
inlawrev-21198	2604	12	720	720	NUM
inlawrev-21198	2604	13	.	.	PUNCT
inlawrev-21198	2605	1	i	i	PRON
inlawrev-21198	2605	2	d.	d.	PROPN
inlawrev-21198	2605	3	721	721	NUM
inlawrev-21198	2605	4	.	.	PUNCT
inlawrev-21198	2606	1	i	i	PRON
inlawrev-21198	2606	2	d.	d.	PROPN
inlawrev-21198	2606	3	at	at	ADP
inlawrev-21198	2606	4	746	746	NUM
inlawrev-21198	2606	5	.	.	PUNCT
inlawrev-21198	2607	1	722	722	NUM
inlawrev-21198	2607	2	.	.	PUNCT
inlawrev-21198	2608	1	i	i	PRON
inlawrev-21198	2608	2	d.	d.	PROPN
inlawrev-21198	2608	3	723	723	NUM
inlawrev-21198	2608	4	.	.	PUNCT
inlawrev-21198	2609	1	i	i	PRON
inlawrev-21198	2609	2	d.	d.	PROPN
inlawrev-21198	2609	3	724	724	NUM
inlawrev-21198	2609	4	.	.	PUNCT
inlawrev-21198	2610	1	i	i	PRON
inlawrev-21198	2610	2	d.	d.	PROPN
inlawrev-21198	2610	3	725	725	NUM
inlawrev-21198	2610	4	.	.	PUNCT
inlawrev-21198	2611	1	ind	ind	PROPN
inlawrev-21198	2611	2	.	.	PUNCT
inlawrev-21198	2612	1	admin	admin	PROPN
inlawrev-21198	2612	2	.	.	PUNCT
inlawrev-21198	2613	1	code	code	PROPN
inlawrev-21198	2613	2	2.2	2.2	NUM
inlawrev-21198	2613	3	-	-	PUNCT
inlawrev-21198	2613	4	3	3	NUM
inlawrev-21198	2613	5	-	-	PUNCT
inlawrev-21198	2613	6	5(a	5(a	NUM
inlawrev-21198	2613	7	)	)	PUNCT
inlawrev-21198	2613	8	(	(	PUNCT
inlawrev-21198	2613	9	2007	2007	NUM
inlawrev-21198	2613	10	)	)	PUNCT
inlawrev-21198	2613	11	.	.	PUNCT
inlawrev-21198	2614	1	726	726	NUM
inlawrev-21198	2614	2	.	.	X
inlawrev-21198	2614	3	asplundh	asplundh	NOUN
inlawrev-21198	2614	4	,	,	PUNCT
inlawrev-21198	2614	5	38	38	NUM
inlawrev-21198	2614	6	n.e.3d	n.e.3d	NUM
inlawrev-21198	2614	7	744	744	NUM
inlawrev-21198	2614	8	at	at	ADP
inlawrev-21198	2614	9	746	746	NUM
inlawrev-21198	2614	10	.	.	PUNCT
inlawrev-21198	2615	1	727	727	NUM
inlawrev-21198	2615	2	.	.	PUNCT
inlawrev-21198	2616	1	i	i	PRON
inlawrev-21198	2616	2	d.	d.	PROPN
inlawrev-21198	2616	3	at	at	ADP
inlawrev-21198	2616	4	747	747	NUM
inlawrev-21198	2616	5	.	.	PUNCT
inlawrev-21198	2617	1	728	728	NUM
inlawrev-21198	2617	2	.	.	PUNCT
inlawrev-21198	2618	1	i	i	PRON
inlawrev-21198	2618	2	d.	d.	PROPN
inlawrev-21198	2618	3	729	729	NUM
inlawrev-21198	2618	4	.	.	PUNCT
inlawrev-21198	2619	1	i	i	PRON
inlawrev-21198	2619	2	d.	d.	PROPN
inlawrev-21198	2619	3	at	at	ADP
inlawrev-21198	2619	4	748	748	NUM
inlawrev-21198	2619	5	.	.	PUNCT
inlawrev-21198	2620	1	730	730	NUM
inlawrev-21198	2620	2	.	.	PUNCT
inlawrev-21198	2620	3	complete	complete	ADJ
inlawrev-21198	2620	4	auto	auto	NOUN
inlawrev-21198	2620	5	transit	transit	PROPN
inlawrev-21198	2620	6	,	,	PUNCT
inlawrev-21198	2620	7	inc	inc	PROPN
inlawrev-21198	2620	8	.	.	PROPN
inlawrev-21198	2621	1	v.	v.	PROPN
inlawrev-21198	2621	2	brady	brady	PROPN
inlawrev-21198	2621	3	,	,	PUNCT
inlawrev-21198	2622	1	430	430	NUM
inlawrev-21198	2622	2	u.s	u.s	PROPN
inlawrev-21198	2622	3	.	.	PROPN
inlawrev-21198	2622	4	274	274	NUM
inlawrev-21198	2622	5	,	,	PUNCT
inlawrev-21198	2622	6	279	279	NUM
inlawrev-21198	2622	7	(	(	PUNCT
inlawrev-21198	2622	8	1977	1977	NUM
inlawrev-21198	2622	9	)	)	PUNCT
inlawrev-21198	2622	10	.	.	PUNCT
inlawrev-21198	2623	1	731	731	NUM
inlawrev-21198	2623	2	.	.	PUNCT
inlawrev-21198	2623	3	asplundh	asplundh	NOUN
inlawrev-21198	2623	4	,	,	PUNCT
inlawrev-21198	2623	5	38	38	NUM
inlawrev-21198	2623	6	n.e.3d	n.e.3d	NUM
inlawrev-21198	2623	7	at	at	ADP
inlawrev-21198	2623	8	748	748	NUM
inlawrev-21198	2623	9	.	.	PUNCT
inlawrev-21198	2623	10	732	732	NUM
inlawrev-21198	2623	11	.	.	PUNCT
inlawrev-21198	2624	1	i	i	PRON
inlawrev-21198	2624	2	d.	d.	PROPN
inlawrev-21198	2624	3	at	at	ADP
inlawrev-21198	2624	4	749	749	NUM
inlawrev-21198	2624	5	.	.	PUNCT
inlawrev-21198	2625	1	733	733	NUM
inlawrev-21198	2625	2	.	.	PUNCT
inlawrev-21198	2626	1	i	i	PRON
inlawrev-21198	2626	2	d.	d.	PROPN
inlawrev-21198	2626	3	734	734	NUM
inlawrev-21198	2626	4	.	.	PUNCT
inlawrev-21198	2627	1	i	i	PRON
inlawrev-21198	2627	2	d.	d.	PROPN
inlawrev-21198	2627	3	1296	1296	NUM
inlawrev-21198	2627	4	indiana	indiana	PROPN
inlawrev-21198	2627	5	law	law	PROPN
inlawrev-21198	2627	6	review	review	NOUN
inlawrev-21198	2627	7	[	[	X
inlawrev-21198	2627	8	vol	vol	NOUN
inlawrev-21198	2627	9	.	.	PUNCT
inlawrev-21198	2628	1	49:1235	49:1235	NUM
inlawrev-21198	2628	2	and	and	CCONJ
inlawrev-21198	2628	3	third	third	ADJ
inlawrev-21198	2628	4	prongs	prong	NOUN
inlawrev-21198	2628	5	of	of	ADP
inlawrev-21198	2628	6	the	the	DET
inlawrev-21198	2628	7	complete	complete	ADJ
inlawrev-21198	2628	8	auto	auto	NOUN
inlawrev-21198	2628	9	tests	test	NOUN
inlawrev-21198	2628	10	.	.	PUNCT
inlawrev-21198	2629	1	finally	finally	ADV
inlawrev-21198	2629	2	,	,	PUNCT
inlawrev-21198	2629	3	the	the	DET
inlawrev-21198	2629	4	department	department	NOUN
inlawrev-21198	2629	5	explained735	explained735	PROPN
inlawrev-21198	2629	6	that	that	PRON
inlawrev-21198	2629	7	indiana	indiana	PROPN
inlawrev-21198	2629	8	provided	provide	VERB
inlawrev-21198	2629	9	all	all	PRON
inlawrev-21198	2629	10	of	of	ADP
inlawrev-21198	2629	11	the	the	DET
inlawrev-21198	2629	12	services	service	NOUN
inlawrev-21198	2629	13	related	relate	VERB
inlawrev-21198	2629	14	to	to	ADP
inlawrev-21198	2629	15	the	the	DET
inlawrev-21198	2629	16	registration	registration	NOUN
inlawrev-21198	2629	17	program	program	NOUN
inlawrev-21198	2629	18	as	as	ADV
inlawrev-21198	2629	19	well	well	ADV
inlawrev-21198	2629	20	as	as	ADP
inlawrev-21198	2629	21	access	access	NOUN
inlawrev-21198	2629	22	to	to	ADP
inlawrev-21198	2629	23	indiana	indiana	PROPN
inlawrev-21198	2629	24	’s	’s	PART
inlawrev-21198	2629	25	judicial	judicial	ADJ
inlawrev-21198	2629	26	system	system	NOUN
inlawrev-21198	2629	27	in	in	ADP
inlawrev-21198	2629	28	exchange	exchange	NOUN
inlawrev-21198	2629	29	for	for	ADP
inlawrev-21198	2629	30	asplundh	asplundh	NOUN
inlawrev-21198	2629	31	’s	’s	PART
inlawrev-21198	2629	32	payment	payment	NOUN
inlawrev-21198	2629	33	of	of	ADP
inlawrev-21198	2629	34	the	the	DET
inlawrev-21198	2629	35	use	use	NOUN
inlawrev-21198	2629	36	tax	tax	NOUN
inlawrev-21198	2629	37	.	.	PUNCT
inlawrev-21198	2630	1	736	736	NUM
inlawrev-21198	2630	2	t	t	NOUN
inlawrev-21198	2630	3	herefore	herefore	ADV
inlawrev-21198	2630	4	,	,	PUNCT
inlawrev-21198	2630	5	after	after	SCONJ
inlawrev-21198	2630	6	the	the	DET
inlawrev-21198	2630	7	tax	tax	NOUN
inlawrev-21198	2630	8	court	court	NOUN
inlawrev-21198	2630	9	did	do	VERB
inlawrev-21198	2630	10	a	a	DET
inlawrev-21198	2630	11	complete	complete	ADJ
inlawrev-21198	2630	12	review	review	NOUN
inlawrev-21198	2630	13	of	of	ADP
inlawrev-21198	2630	14	the	the	DET
inlawrev-21198	2630	15	complete	complete	ADJ
inlawrev-21198	2630	16	a	a	DET
inlawrev-21198	2630	17	uto	uto	PROPN
inlawrev-21198	2630	18	tests	test	NOUN
inlawrev-21198	2630	19	,	,	PUNCT
inlawrev-21198	2630	20	the	the	DET
inlawrev-21198	2630	21	t	t	NOUN
inlawrev-21198	2630	22	ax	ax	NOUN
inlawrev-21198	2630	23	court	court	NOUN
inlawrev-21198	2630	24	determined	determine	VERB
inlawrev-21198	2630	25	that	that	SCONJ
inlawrev-21198	2630	26	there	there	PRON
inlawrev-21198	2630	27	was	be	VERB
inlawrev-21198	2630	28	no	no	DET
inlawrev-21198	2630	29	violation	violation	NOUN
inlawrev-21198	2630	30	of	of	ADP
inlawrev-21198	2630	31	the	the	DET
inlawrev-21198	2630	32	tests	test	NOUN
inlawrev-21198	2630	33	set	set	VERB
inlawrev-21198	2630	34	forth	forth	ADP
inlawrev-21198	2630	35	in	in	ADP
inlawrev-21198	2630	36	complete	complete	ADJ
inlawrev-21198	2630	37	auto	auto	NOUN
inlawrev-21198	2630	38	.	.	PUNCT
inlawrev-21198	2631	1	in	in	ADP
inlawrev-21198	2631	2	conclusion	conclusion	NOUN
inlawrev-21198	2631	3	,	,	PUNCT
inlawrev-21198	2631	4	the	the	DET
inlawrev-21198	2631	5	tax	tax	NOUN
inlawrev-21198	2631	6	court	court	NOUN
inlawrev-21198	2631	7	ruled	rule	VERB
inlawrev-21198	2631	8	that	that	DET
inlawrev-21198	2631	9	asplundh	asplundh	NOUN
inlawrev-21198	2631	10	failed	fail	VERB
inlawrev-21198	2631	11	to737	to737	PROPN
inlawrev-21198	2631	12	meet	meet	VERB
inlawrev-21198	2631	13	its	its	PRON
inlawrev-21198	2631	14	burden	burden	NOUN
inlawrev-21198	2631	15	of	of	ADP
inlawrev-21198	2631	16	showing	show	VERB
inlawrev-21198	2631	17	that	that	SCONJ
inlawrev-21198	2631	18	indiana	indiana	PROPN
inlawrev-21198	2631	19	’s	’s	PART
inlawrev-21198	2631	20	imposition	imposition	NOUN
inlawrev-21198	2631	21	of	of	ADP
inlawrev-21198	2631	22	the	the	DET
inlawrev-21198	2631	23	use	use	NOUN
inlawrev-21198	2631	24	tax	tax	NOUN
inlawrev-21198	2631	25	was	be	AUX
inlawrev-21198	2631	26	not	not	PART
inlawrev-21198	2631	27	fairly	fairly	ADV
inlawrev-21198	2631	28	related	relate	VERB
inlawrev-21198	2631	29	to	to	ADP
inlawrev-21198	2631	30	the	the	DET
inlawrev-21198	2631	31	services	service	NOUN
inlawrev-21198	2631	32	which	which	PRON
inlawrev-21198	2631	33	a	a	DET
inlawrev-21198	2631	34	splundh	splundh	NOUN
inlawrev-21198	2631	35	received	receive	VERB
inlawrev-21198	2631	36	in	in	ADP
inlawrev-21198	2631	37	and	and	CCONJ
inlawrev-21198	2631	38	from	from	ADP
inlawrev-21198	2631	39	the	the	DET
inlawrev-21198	2631	40	state	state	NOUN
inlawrev-21198	2631	41	of	of	ADP
inlawrev-21198	2631	42	indiana	indiana	PROPN
inlawrev-21198	2631	43	;	;	PUNCT
inlawrev-21198	2631	44	and	and	CCONJ
inlawrev-21198	2631	45	therefore	therefore	ADV
inlawrev-21198	2631	46	,	,	PUNCT
inlawrev-21198	2631	47	asplundh	asplundh	NOUN
inlawrev-21198	2631	48	was	be	AUX
inlawrev-21198	2631	49	subject	subject	ADJ
inlawrev-21198	2631	50	to	to	ADP
inlawrev-21198	2631	51	the	the	DET
inlawrev-21198	2631	52	use	use	NOUN
inlawrev-21198	2631	53	tax.738	tax.738	NOUN
inlawrev-21198	2631	54	4	4	NUM
inlawrev-21198	2631	55	.	.	PUNCT
inlawrev-21198	2632	1	aztec	aztec	ADJ
inlawrev-21198	2632	2	partners	partner	NOUN
inlawrev-21198	2632	3	,	,	PUNCT
inlawrev-21198	2632	4	llc	llc	PROPN
inlawrev-21198	2632	5	v.	v.	PROPN
inlawrev-21198	2632	6	ind	ind	PROPN
inlawrev-21198	2632	7	.	.	PUNCT
inlawrev-21198	2633	1	d	d	PRON
inlawrev-21198	2633	2	epartment	epartment	NOUN
inlawrev-21198	2633	3	of	of	ADP
inlawrev-21198	2633	4	state	state	NOUN
inlawrev-21198	2633	5	revenue	revenue	NOUN
inlawrev-21198	2633	6	.	.	PUNCT
inlawrev-21198	2634	1	—	—	PUNCT
inlawrev-21198	2634	2	the	the	DET
inlawrev-21198	2634	3	reader739	reader739	PROPN
inlawrev-21198	2634	4	might	might	AUX
inlawrev-21198	2634	5	want	want	VERB
inlawrev-21198	2634	6	to	to	PART
inlawrev-21198	2634	7	read	read	VERB
inlawrev-21198	2634	8	the	the	DET
inlawrev-21198	2634	9	comments	comment	NOUN
inlawrev-21198	2634	10	concerning	concern	VERB
inlawrev-21198	2634	11	aztec	aztec	ADJ
inlawrev-21198	2634	12	partners	partner	NOUN
inlawrev-21198	2634	13	,	,	PUNCT
inlawrev-21198	2634	14	llc	llc	PROPN
inlawrev-21198	2634	15	in	in	ADP
inlawrev-21198	2634	16	synopsis	synopsis	NOUN
inlawrev-21198	2634	17	number	number	NOUN
inlawrev-21198	2634	18	38	38	NUM
inlawrev-21198	2634	19	,	,	PUNCT
inlawrev-21198	2634	20	above	above	ADV
inlawrev-21198	2634	21	,	,	PUNCT
inlawrev-21198	2634	22	prior	prior	ADV
inlawrev-21198	2634	23	to	to	ADP
inlawrev-21198	2634	24	reading	read	VERB
inlawrev-21198	2634	25	this	this	DET
inlawrev-21198	2634	26	synopsis	synopsis	NOUN
inlawrev-21198	2634	27	.	.	PUNCT
inlawrev-21198	2635	1	the	the	DET
inlawrev-21198	2635	2	department	department	NOUN
inlawrev-21198	2635	3	filed	file	VERB
inlawrev-21198	2635	4	a	a	DET
inlawrev-21198	2635	5	petition	petition	NOUN
inlawrev-21198	2635	6	for	for	ADP
inlawrev-21198	2635	7	rehearing	rehear	VERB
inlawrev-21198	2635	8	in	in	ADP
inlawrev-21198	2635	9	the	the	DET
inlawrev-21198	2635	10	tax	tax	NOUN
inlawrev-21198	2635	11	court	court	NOUN
inlawrev-21198	2635	12	,	,	PUNCT
inlawrev-21198	2635	13	asking	ask	VERB
inlawrev-21198	2635	14	for	for	ADP
inlawrev-21198	2635	15	two	two	NUM
inlawrev-21198	2635	16	determinations	determination	NOUN
inlawrev-21198	2635	17	:	:	PUNCT
inlawrev-21198	2635	18	“	"	PUNCT
inlawrev-21198	2635	19	1	1	X
inlawrev-21198	2635	20	)	)	PUNCT
inlawrev-21198	2635	21	whether	whether	SCONJ
inlawrev-21198	2635	22	aztec	aztec	ADJ
inlawrev-21198	2635	23	deprived	deprive	VERB
inlawrev-21198	2635	24	the	the	DET
inlawrev-21198	2635	25	court	court	NOUN
inlawrev-21198	2635	26	of	of	ADP
inlawrev-21198	2635	27	subject	subject	ADJ
inlawrev-21198	2635	28	matter	matter	NOUN
inlawrev-21198	2635	29	jurisdiction	jurisdiction	NOUN
inlawrev-21198	2635	30	by	by	ADP
inlawrev-21198	2635	31	filing	file	VERB
inlawrev-21198	2635	32	ambiguous	ambiguous	ADJ
inlawrev-21198	2635	33	refund	refund	NOUN
inlawrev-21198	2635	34	claims	claim	NOUN
inlawrev-21198	2635	35	;	;	PUNCT
inlawrev-21198	2635	36	and	and	CCONJ
inlawrev-21198	2635	37	,	,	PUNCT
inlawrev-21198	2635	38	if	if	SCONJ
inlawrev-21198	2635	39	not	not	PART
inlawrev-21198	2635	40	,	,	PUNCT
inlawrev-21198	2635	41	2	2	X
inlawrev-21198	2635	42	)	)	PUNCT
inlawrev-21198	2635	43	whether	whether	SCONJ
inlawrev-21198	2635	44	the	the	DET
inlawrev-21198	2635	45	court	court	NOUN
inlawrev-21198	2635	46	erred	err	VERB
inlawrev-21198	2635	47	in	in	ADP
inlawrev-21198	2635	48	finding	find	VERB
inlawrev-21198	2635	49	that	that	PRON
inlawrev-21198	2635	50	aztec	aztec	PROPN
inlawrev-21198	2635	51	’s	’s	PART
inlawrev-21198	2635	52	evidentiary	evidentiary	ADJ
inlawrev-21198	2635	53	presentation	presentation	NOUN
inlawrev-21198	2635	54	satisfied	satisfy	VERB
inlawrev-21198	2635	55	the	the	DET
inlawrev-21198	2635	56	essential	essential	ADJ
inlawrev-21198	2635	57	and	and	CCONJ
inlawrev-21198	2635	58	integral	integral	ADJ
inlawrev-21198	2635	59	requirem	requirem	ADJ
inlawrev-21198	2635	60	ent	ent	NOUN
inlawrev-21198	2635	61	of	of	ADP
inlawrev-21198	2635	62	the	the	DET
inlawrev-21198	2635	63	consumption	consumption	NOUN
inlawrev-21198	2635	64	exemption	exemption	NOUN
inlawrev-21198	2635	65	.	.	PUNCT
inlawrev-21198	2635	66	”	"	PUNCT
inlawrev-21198	2636	1	w	w	ADP
inlawrev-21198	2636	2	ith	ith	NOUN
inlawrev-21198	2636	3	respect	respect	NOUN
inlawrev-21198	2636	4	to	to	ADP
inlawrev-21198	2636	5	the	the	DET
inlawrev-21198	2636	6	current	current	ADJ
inlawrev-21198	2636	7	matter	matter	NOUN
inlawrev-21198	2636	8	,	,	PUNCT
inlawrev-21198	2636	9	the	the	DET
inlawrev-21198	2636	10	tax	tax	NOUN
inlawrev-21198	2636	11	court	court	NOUN
inlawrev-21198	2636	12	granted	grant	VERB
inlawrev-21198	2636	13	the740	the740	PROPN
inlawrev-21198	2636	14	department	department	NOUN
inlawrev-21198	2636	15	’s	’s	PART
inlawrev-21198	2636	16	petition	petition	NOUN
inlawrev-21198	2636	17	for	for	ADP
inlawrev-21198	2636	18	the	the	DET
inlawrev-21198	2636	19	limited	limited	ADJ
inlawrev-21198	2636	20	purpose	purpose	NOUN
inlawrev-21198	2636	21	of	of	ADP
inlawrev-21198	2636	22	clarifying	clarify	VERB
inlawrev-21198	2636	23	the	the	DET
inlawrev-21198	2636	24	tax	tax	NOUN
inlawrev-21198	2636	25	court	court	NOUN
inlawrev-21198	2636	26	’s	’s	PART
inlawrev-21198	2636	27	decision	decision	NOUN
inlawrev-21198	2636	28	regarding	regard	VERB
inlawrev-21198	2636	29	subject	subject	ADJ
inlawrev-21198	2636	30	matter	matter	NOUN
inlawrev-21198	2636	31	jurisdiction.741	jurisdiction.741	ADV
inlawrev-21198	2636	32	in	in	ADP
inlawrev-21198	2636	33	its	its	PRON
inlawrev-21198	2636	34	petition	petition	NOUN
inlawrev-21198	2636	35	,	,	PUNCT
inlawrev-21198	2636	36	the	the	DET
inlawrev-21198	2636	37	d	d	PROPN
inlawrev-21198	2636	38	epartment	epartment	NOUN
inlawrev-21198	2636	39	claimed	claim	VERB
inlawrev-21198	2636	40	that	that	SCONJ
inlawrev-21198	2636	41	although	although	SCONJ
inlawrev-21198	2636	42	the	the	DET
inlawrev-21198	2636	43	department	department	NOUN
inlawrev-21198	2636	44	averred	aver	VERB
inlawrev-21198	2636	45	in	in	ADP
inlawrev-21198	2636	46	both	both	CCONJ
inlawrev-21198	2636	47	its	its	PRON
inlawrev-21198	2636	48	written	write	VERB
inlawrev-21198	2636	49	brief	brief	NOUN
inlawrev-21198	2636	50	and	and	CCONJ
inlawrev-21198	2636	51	at	at	ADP
inlawrev-21198	2636	52	trial	trial	NOUN
inlawrev-21198	2636	53	that	that	PRON
inlawrev-21198	2636	54	a	a	DET
inlawrev-21198	2636	55	ztec	ztec	NOUN
inlawrev-21198	2636	56	failed	fail	VERB
inlawrev-21198	2636	57	to	to	PART
inlawrev-21198	2636	58	file	file	VERB
inlawrev-21198	2636	59	a	a	DET
inlawrev-21198	2636	60	proper	proper	ADJ
inlawrev-21198	2636	61	refund	refund	NOUN
inlawrev-21198	2636	62	claim	claim	NOUN
inlawrev-21198	2636	63	,	,	PUNCT
inlawrev-21198	2636	64	the	the	DET
inlawrev-21198	2636	65	tax	tax	NOUN
inlawrev-21198	2636	66	court	court	NOUN
inlawrev-21198	2636	67	failed	fail	VERB
inlawrev-21198	2636	68	to	to	PART
inlawrev-21198	2636	69	address	address	VERB
inlawrev-21198	2636	70	the	the	DET
inlawrev-21198	2636	71	issue	issue	NOUN
inlawrev-21198	2636	72	at	at	ADV
inlawrev-21198	2636	73	all	all	ADV
inlawrev-21198	2636	74	.	.	PUNCT
inlawrev-21198	2637	1	further	far	ADV
inlawrev-21198	2637	2	,	,	PUNCT
inlawrev-21198	2637	3	the	the	DET
inlawrev-21198	2637	4	department	department	NOUN
inlawrev-21198	2637	5	claimed742	claimed742	PROPN
inlawrev-21198	2637	6	that	that	SCONJ
inlawrev-21198	2637	7	the	the	DET
inlawrev-21198	2637	8	tax	tax	NOUN
inlawrev-21198	2637	9	court	court	NOUN
inlawrev-21198	2637	10	erred	err	VERB
inlawrev-21198	2637	11	by	by	ADP
inlawrev-21198	2637	12	not	not	PART
inlawrev-21198	2637	13	determining	determine	VERB
inlawrev-21198	2637	14	subject	subject	ADJ
inlawrev-21198	2637	15	matter	matter	NOUN
inlawrev-21198	2637	16	jurisdiction	jurisdiction	NOUN
inlawrev-21198	2637	17	.	.	PUNCT
inlawrev-21198	2638	1	the743	the743	PROPN
inlawrev-21198	2638	2	facts	fact	NOUN
inlawrev-21198	2638	3	showed	show	VERB
inlawrev-21198	2638	4	that	that	SCONJ
inlawrev-21198	2638	5	the	the	DET
inlawrev-21198	2638	6	department	department	NOUN
inlawrev-21198	2638	7	evaluated	evaluate	VERB
inlawrev-21198	2638	8	aztec	aztec	PROPN
inlawrev-21198	2638	9	’s	’s	PART
inlawrev-21198	2638	10	refund	refund	NOUN
inlawrev-21198	2638	11	claims	claim	NOUN
inlawrev-21198	2638	12	and	and	CCONJ
inlawrev-21198	2638	13	approved	approve	VERB
inlawrev-21198	2638	14	them	they	PRON
inlawrev-21198	2638	15	in	in	ADP
inlawrev-21198	2638	16	part	part	NOUN
inlawrev-21198	2638	17	and	and	CCONJ
inlawrev-21198	2638	18	denied	deny	VERB
inlawrev-21198	2638	19	them	they	PRON
inlawrev-21198	2638	20	in	in	ADP
inlawrev-21198	2638	21	part	part	NOUN
inlawrev-21198	2638	22	.	.	PUNCT
inlawrev-21198	2639	1	the	the	DET
inlawrev-21198	2639	2	t	t	PROPN
inlawrev-21198	2639	3	ax	ax	NOUN
inlawrev-21198	2639	4	court	court	NOUN
inlawrev-21198	2639	5	observed	observe	VERB
inlawrev-21198	2639	6	that	that	SCONJ
inlawrev-21198	2639	7	the744	the744	PROPN
inlawrev-21198	2639	8	department	department	NOUN
inlawrev-21198	2639	9	was	be	AUX
inlawrev-21198	2639	10	able	able	ADJ
inlawrev-21198	2639	11	to	to	PART
inlawrev-21198	2639	12	determine	determine	VERB
inlawrev-21198	2639	13	“	"	PUNCT
inlawrev-21198	2639	14	1	1	NUM
inlawrev-21198	2639	15	)	)	PUNCT
inlawrev-21198	2639	16	the	the	DET
inlawrev-21198	2639	17	basis	basis	NOUN
inlawrev-21198	2639	18	of	of	ADP
inlawrev-21198	2639	19	aztec	aztec	PROPN
inlawrev-21198	2639	20	’s	’s	PART
inlawrev-21198	2639	21	refund	refund	NOUN
inlawrev-21198	2639	22	claims	claim	NOUN
inlawrev-21198	2639	23	,	,	PUNCT
inlawrev-21198	2639	24	2	2	X
inlawrev-21198	2639	25	)	)	PUNCT
inlawrev-21198	2639	26	the	the	DET
inlawrev-21198	2639	27	amount	amount	NOUN
inlawrev-21198	2639	28	of	of	ADP
inlawrev-21198	2639	29	refund	refund	NOUN
inlawrev-21198	2639	30	to	to	PART
inlawrev-21198	2639	31	which	which	PRON
inlawrev-21198	2639	32	it	it	PRON
inlawrev-21198	2639	33	believed	believe	VERB
inlawrev-21198	2639	34	a	a	DET
inlawrev-21198	2639	35	ztec	ztec	NOUN
inlawrev-21198	2639	36	was	be	AUX
inlawrev-21198	2639	37	entitled	entitle	VERB
inlawrev-21198	2639	38	,	,	PUNCT
inlawrev-21198	2639	39	and	and	CCONJ
inlawrev-21198	2639	40	3	3	X
inlawrev-21198	2639	41	)	)	PUNCT
inlawrev-21198	2639	42	the	the	DET
inlawrev-21198	2639	43	relationship	relationship	NOUN
inlawrev-21198	2639	44	to	to	PART
inlawrev-21198	2639	45	refund	refund	VERB
inlawrev-21198	2639	46	claims	claim	NOUN
inlawrev-21198	2639	47	previously	previously	ADV
inlawrev-21198	2639	48	granted	grant	VERB
inlawrev-21198	2639	49	to	to	PART
inlawrev-21198	2639	50	aztec	aztec	VERB
inlawrev-21198	2639	51	,	,	PUNCT
inlawrev-21198	2639	52	the	the	DET
inlawrev-21198	2639	53	court	court	NOUN
inlawrev-21198	2639	54	declines	decline	VERB
inlawrev-21198	2639	55	to	to	PART
inlawrev-21198	2639	56	find	find	VERB
inlawrev-21198	2639	57	that	that	SCONJ
inlawrev-21198	2639	58	aztec	aztec	PROPN
inlawrev-21198	2639	59	’s	’s	PART
inlawrev-21198	2639	60	refund	refund	NOUN
inlawrev-21198	2639	61	claims	claim	NOUN
inlawrev-21198	2639	62	were	be	AUX
inlawrev-21198	2639	63	ambiguous	ambiguous	ADJ
inlawrev-21198	2639	64	.	.	PUNCT
inlawrev-21198	2639	65	”745	”745	PROPN
inlawrev-21198	2640	1	finally	finally	ADV
inlawrev-21198	2640	2	,	,	PUNCT
inlawrev-21198	2640	3	the	the	DET
inlawrev-21198	2640	4	tax	tax	NOUN
inlawrev-21198	2640	5	court	court	NOUN
inlawrev-21198	2640	6	explained	explain	VERB
inlawrev-21198	2640	7	,	,	PUNCT
inlawrev-21198	2640	8	“	"	PUNCT
inlawrev-21198	2640	9	whether	whether	SCONJ
inlawrev-21198	2640	10	aztec	aztec	ADJ
inlawrev-21198	2640	11	sought	seek	VERB
inlawrev-21198	2640	12	a	a	DET
inlawrev-21198	2640	13	refund	refund	NOUN
inlawrev-21198	2640	14	based	base	VERB
inlawrev-21198	2640	15	on	on	ADP
inlawrev-21198	2640	16	the	the	DET
inlawrev-21198	2640	17	consumption	consumption	NOUN
inlawrev-21198	2640	18	exemption	exemption	NOUN
inlawrev-21198	2640	19	at	at	ADP
inlawrev-21198	2640	20	the	the	DET
inlawrev-21198	2640	21	administrative	administrative	ADJ
inlawrev-21198	2640	22	level	level	NOUN
inlawrev-21198	2640	23	does	do	AUX
inlawrev-21198	2640	24	not	not	PART
inlawrev-21198	2640	25	implicate	implicate	VERB
inlawrev-21198	2640	26	the	the	DET
inlawrev-21198	2640	27	court	court	NOUN
inlawrev-21198	2640	28	’s	’s	PART
inlawrev-21198	2640	29	subject	subject	ADJ
inlawrev-21198	2640	30	matter	matter	NOUN
inlawrev-21198	2640	31	jurisdiction	jurisdiction	NOUN
inlawrev-21198	2640	32	.	.	PUNCT
inlawrev-21198	2640	33	”	"	PUNCT
inlawrev-21198	2641	1	thus	thus	ADV
inlawrev-21198	2641	2	,	,	PUNCT
inlawrev-21198	2641	3	the	the	DET
inlawrev-21198	2641	4	tax	tax	NOUN
inlawrev-21198	2641	5	court	court	NOUN
inlawrev-21198	2641	6	affirmed	affirm	VERB
inlawrev-21198	2641	7	its	its	PRON
inlawrev-21198	2641	8	decision746	decision746	PROPN
inlawrev-21198	2641	9	735	735	NUM
inlawrev-21198	2641	10	.	.	PUNCT
inlawrev-21198	2642	1	i	i	PRON
inlawrev-21198	2642	2	d.	d.	PROPN
inlawrev-21198	2642	3	736	736	NUM
inlawrev-21198	2642	4	.	.	PUNCT
inlawrev-21198	2643	1	i	i	PRON
inlawrev-21198	2643	2	d.	d.	PROPN
inlawrev-21198	2643	3	at	at	ADP
inlawrev-21198	2643	4	750	750	NUM
inlawrev-21198	2643	5	.	.	PUNCT
inlawrev-21198	2644	1	737	737	NUM
inlawrev-21198	2644	2	.	.	PUNCT
inlawrev-21198	2645	1	i	i	PRON
inlawrev-21198	2645	2	d.	d.	PROPN
inlawrev-21198	2645	3	738	738	NUM
inlawrev-21198	2645	4	.	.	PUNCT
inlawrev-21198	2646	1	i	i	PRON
inlawrev-21198	2646	2	d.	d.	PROPN
inlawrev-21198	2646	3	739	739	NUM
inlawrev-21198	2646	4	.	.	PROPN
inlawrev-21198	2646	5	35	35	NUM
inlawrev-21198	2646	6	n.e.3d	n.e.3d	NOUN
inlawrev-21198	2646	7	320	320	NUM
inlawrev-21198	2646	8	(	(	PUNCT
inlawrev-21198	2646	9	ind	ind	NOUN
inlawrev-21198	2646	10	.	.	PUNCT
inlawrev-21198	2647	1	t.c	t.c	PROPN
inlawrev-21198	2647	2	.	.	PROPN
inlawrev-21198	2647	3	2015	2015	NUM
inlawrev-21198	2647	4	)	)	PUNCT
inlawrev-21198	2647	5	.	.	PUNCT
inlawrev-21198	2648	1	740	740	X
inlawrev-21198	2648	2	.	.	PUNCT
inlawrev-21198	2649	1	i	i	PRON
inlawrev-21198	2649	2	d.	d.	PROPN
inlawrev-21198	2649	3	at	at	ADP
inlawrev-21198	2649	4	327	327	NUM
inlawrev-21198	2649	5	.	.	PUNCT
inlawrev-21198	2650	1	741	741	NUM
inlawrev-21198	2650	2	.	.	PUNCT
inlawrev-21198	2651	1	i	i	PRON
inlawrev-21198	2651	2	d.	d.	PROPN
inlawrev-21198	2651	3	742	742	NUM
inlawrev-21198	2651	4	.	.	PUNCT
inlawrev-21198	2652	1	i	i	PRON
inlawrev-21198	2652	2	d.	d.	PROPN
inlawrev-21198	2652	3	743	743	NUM
inlawrev-21198	2652	4	.	.	PUNCT
inlawrev-21198	2653	1	i	i	PRON
inlawrev-21198	2653	2	d.	d.	PROPN
inlawrev-21198	2653	3	744	744	NUM
inlawrev-21198	2653	4	.	.	PUNCT
inlawrev-21198	2654	1	i	i	PRON
inlawrev-21198	2654	2	d.	d.	PROPN
inlawrev-21198	2654	3	at	at	ADP
inlawrev-21198	2654	4	328	328	NUM
inlawrev-21198	2654	5	.	.	PUNCT
inlawrev-21198	2654	6	745	745	NUM
inlawrev-21198	2654	7	.	.	PUNCT
inlawrev-21198	2655	1	i	i	PRON
inlawrev-21198	2655	2	d.	d.	PROPN
inlawrev-21198	2655	3	746	746	NUM
inlawrev-21198	2655	4	.	.	PUNCT
inlawrev-21198	2656	1	i	i	PRON
inlawrev-21198	2656	2	d.	d.	PROPN
inlawrev-21198	2656	3	2016	2016	NUM
inlawrev-21198	2656	4	]	]	PUNCT
inlawrev-21198	2657	1	taxation	taxation	NOUN
inlawrev-21198	2657	2	1297	1297	NUM
inlawrev-21198	2657	3	in	in	ADP
inlawrev-21198	2657	4	aztec	aztec	ADJ
inlawrev-21198	2657	5	partners	partner	NOUN
inlawrev-21198	2657	6	in	in	ADP
inlawrev-21198	2657	7	its	its	PRON
inlawrev-21198	2657	8	entirety.747	entirety.747	PROPN
inlawrev-21198	2657	9	5	5	NUM
inlawrev-21198	2657	10	.	.	PUNCT
inlawrev-21198	2658	1	r.r	r.r	PROPN
inlawrev-21198	2658	2	.	.	PROPN
inlawrev-21198	2658	3	donnelley	donnelley	PROPN
inlawrev-21198	2658	4	&	&	CCONJ
inlawrev-21198	2658	5	sons	sons	PROPN
inlawrev-21198	2658	6	co.	co.	PROPN
inlawrev-21198	2659	1	v.	v.	ADP
inlawrev-21198	2659	2	indiana	indiana	PROPN
inlawrev-21198	2659	3	d	d	PROPN
inlawrev-21198	2660	1	epartment	epartment	NOUN
inlawrev-21198	2660	2	of	of	ADP
inlawrev-21198	2660	3	state	state	NOUN
inlawrev-21198	2660	4	revenue	revenue	NOUN
inlawrev-21198	2660	5	.	.	PUNCT
inlawrev-21198	2661	1	—	—	PUNCT
inlawrev-21198	2661	2	748	748	NUM
inlawrev-21198	2661	3	rr	rr	PROPN
inlawrev-21198	2661	4	donnelley	donnelley	PROPN
inlawrev-21198	2661	5	&	&	CCONJ
inlawrev-21198	2661	6	sons	sons	PROPN
inlawrev-21198	2661	7	company	company	NOUN
inlawrev-21198	2661	8	,	,	PUNCT
inlawrev-21198	2661	9	a	a	DET
inlawrev-21198	2661	10	delaware	delaware	PROPN
inlawrev-21198	2661	11	corporation	corporation	PROPN
inlawrev-21198	2661	12	headquartered	headquarter	VERB
inlawrev-21198	2661	13	in	in	ADP
inlawrev-21198	2661	14	chicago	chicago	PROPN
inlawrev-21198	2661	15	,	,	PUNCT
inlawrev-21198	2661	16	illinois	illinois	PROPN
inlawrev-21198	2661	17	,	,	PUNCT
inlawrev-21198	2661	18	purchased	purchase	VERB
inlawrev-21198	2661	19	pallets	pallet	NOUN
inlawrev-21198	2661	20	with	with	ADP
inlawrev-21198	2661	21	sales	sale	NOUN
inlawrev-21198	2661	22	and	and	CCONJ
inlawrev-21198	2661	23	use	use	VERB
inlawrev-21198	2661	24	tax	tax	NOUN
inlawrev-21198	2661	25	exemption	exemption	NOUN
inlawrev-21198	2661	26	certificates	certificate	NOUN
inlawrev-21198	2661	27	from	from	ADP
inlawrev-21198	2661	28	perfect	perfect	ADJ
inlawrev-21198	2661	29	pallets	pallet	NOUN
inlawrev-21198	2661	30	,	,	PUNCT
inlawrev-21198	2661	31	inc	inc	PROPN
inlawrev-21198	2661	32	.	.	PROPN
inlawrev-21198	2661	33	,	,	PUNCT
inlawrev-21198	2661	34	an	an	DET
inlawrev-21198	2661	35	indiana	indiana	PROPN
inlawrev-21198	2661	36	corporation	corporation	NOUN
inlawrev-21198	2661	37	.	.	PUNCT
inlawrev-21198	2662	1	after	after	ADP
inlawrev-21198	2662	2	an	an	DET
inlawrev-21198	2662	3	audit	audit	NOUN
inlawrev-21198	2662	4	,	,	PUNCT
inlawrev-21198	2662	5	the749	the749	PROPN
inlawrev-21198	2662	6	department	department	PROPN
inlawrev-21198	2662	7	issued	issue	VERB
inlawrev-21198	2662	8	proposed	propose	VERB
inlawrev-21198	2662	9	use	use	NOUN
inlawrev-21198	2662	10	tax	tax	NOUN
inlawrev-21198	2662	11	,	,	PUNCT
inlawrev-21198	2662	12	penalties	penalty	NOUN
inlawrev-21198	2662	13	,	,	PUNCT
inlawrev-21198	2662	14	and	and	CCONJ
inlawrev-21198	2662	15	interest	interest	NOUN
inlawrev-21198	2662	16	against	against	ADP
inlawrev-21198	2662	17	donnelley	donnelley	PROPN
inlawrev-21198	2662	18	because	because	SCONJ
inlawrev-21198	2662	19	donnelley	donnelley	PROPN
inlawrev-21198	2662	20	failed	fail	VERB
inlawrev-21198	2662	21	to	to	PART
inlawrev-21198	2662	22	pay	pay	VERB
inlawrev-21198	2662	23	sales	sale	NOUN
inlawrev-21198	2662	24	tax	tax	NOUN
inlawrev-21198	2662	25	on	on	ADP
inlawrev-21198	2662	26	its	its	PRON
inlawrev-21198	2662	27	procurem	procurem	ADJ
inlawrev-21198	2662	28	ent	ent	NOUN
inlawrev-21198	2662	29	of	of	ADP
inlawrev-21198	2662	30	the	the	DET
inlawrev-21198	2662	31	pallets.750	pallets.750	NOUN
inlawrev-21198	2662	32	thereafter	thereafter	ADV
inlawrev-21198	2662	33	,	,	PUNCT
inlawrev-21198	2662	34	donnelley	donnelley	PROPN
inlawrev-21198	2662	35	protested	protest	VERB
inlawrev-21198	2662	36	,	,	PUNCT
inlawrev-21198	2662	37	however	however	ADV
inlawrev-21198	2662	38	,	,	PUNCT
inlawrev-21198	2662	39	the	the	DET
inlawrev-21198	2662	40	department	department	NOUN
inlawrev-21198	2662	41	issued	issue	VERB
inlawrev-21198	2662	42	a	a	DET
inlawrev-21198	2662	43	letter	letter	NOUN
inlawrev-21198	2662	44	of	of	ADP
inlawrev-21198	2662	45	finding	find	VERB
inlawrev-21198	2662	46	that	that	PRON
inlawrev-21198	2662	47	denied	deny	VERB
inlawrev-21198	2662	48	d	d	PROPN
inlawrev-21198	2662	49	onnelley	onnelley	NOUN
inlawrev-21198	2662	50	’s	’s	PART
inlawrev-21198	2662	51	protest	protest	NOUN
inlawrev-21198	2662	52	.	.	PUNCT
inlawrev-21198	2663	1	as	as	ADP
inlawrev-21198	2663	2	a	a	DET
inlawrev-21198	2663	3	result	result	NOUN
inlawrev-21198	2663	4	of	of	ADP
inlawrev-21198	2663	5	this	this	DET
inlawrev-21198	2663	6	denial	denial	NOUN
inlawrev-21198	2663	7	,	,	PUNCT
inlawrev-21198	2663	8	donnelley751	donnelley751	PROPN
inlawrev-21198	2663	9	filed	file	VERB
inlawrev-21198	2663	10	an	an	DET
inlawrev-21198	2663	11	original	original	ADJ
inlawrev-21198	2663	12	tax	tax	NOUN
inlawrev-21198	2663	13	appeal	appeal	NOUN
inlawrev-21198	2663	14	to	to	ADP
inlawrev-21198	2663	15	the	the	DET
inlawrev-21198	2663	16	tax	tax	NOUN
inlawrev-21198	2663	17	court	court	NOUN
inlawrev-21198	2663	18	.	.	PUNCT
inlawrev-21198	2664	1	in	in	ADP
inlawrev-21198	2664	2	its	its	PRON
inlawrev-21198	2664	3	appeal	appeal	NOUN
inlawrev-21198	2664	4	,	,	PUNCT
inlawrev-21198	2664	5	donnelley	donnelley	PROPN
inlawrev-21198	2664	6	claimed752	claimed752	PROPN
inlawrev-21198	2664	7	that	that	SCONJ
inlawrev-21198	2664	8	its	its	PRON
inlawrev-21198	2664	9	acquisitions	acquisition	NOUN
inlawrev-21198	2664	10	of	of	ADP
inlawrev-21198	2664	11	shipping	shipping	NOUN
inlawrev-21198	2664	12	pallets	pallet	NOUN
inlawrev-21198	2664	13	were	be	AUX
inlawrev-21198	2664	14	exempt	exempt	ADJ
inlawrev-21198	2664	15	from	from	ADP
inlawrev-21198	2664	16	use	use	NOUN
inlawrev-21198	2664	17	tax	tax	NOUN
inlawrev-21198	2664	18	because	because	SCONJ
inlawrev-21198	2664	19	the	the	DET
inlawrev-21198	2664	20	pallets	pallet	NOUN
inlawrev-21198	2664	21	were	be	AUX
inlawrev-21198	2664	22	not	not	PART
inlawrev-21198	2664	23	“	"	PUNCT
inlawrev-21198	2664	24	returnable	returnable	ADJ
inlawrev-21198	2664	25	containers	container	NOUN
inlawrev-21198	2664	26	”	"	PUNCT
inlawrev-21198	2664	27	under	under	ADP
inlawrev-21198	2664	28	indiana	indiana	PROPN
inlawrev-21198	2664	29	code	code	PROPN
inlawrev-21198	2664	30	section	section	NOUN
inlawrev-21198	2664	31	6	6	NUM
inlawrev-21198	2664	32	-	-	SYM
inlawrev-21198	2664	33	2.5	2.5	NUM
inlawrev-21198	2664	34	-	-	PUNCT
inlawrev-21198	2664	35	59(d	59(d	NUM
inlawrev-21198	2664	36	)	)	PUNCT
inlawrev-21198	2664	37	.	.	PUNCT
inlawrev-21198	2665	1	753	753	NUM
inlawrev-21198	2666	1	the	the	DET
inlawrev-21198	2666	2	tax	tax	NOUN
inlawrev-21198	2666	3	court	court	NOUN
inlawrev-21198	2666	4	ruled	rule	VERB
inlawrev-21198	2666	5	that	that	SCONJ
inlawrev-21198	2666	6	donnelley	donnelley	PROPN
inlawrev-21198	2666	7	’s	’s	PART
inlawrev-21198	2666	8	purchases	purchase	NOUN
inlawrev-21198	2666	9	did	do	AUX
inlawrev-21198	2666	10	not	not	PART
inlawrev-21198	2666	11	qualify	qualify	VERB
inlawrev-21198	2666	12	for	for	ADP
inlawrev-21198	2666	13	the	the	DET
inlawrev-21198	2666	14	nonreturnable	nonreturnable	ADJ
inlawrev-21198	2666	15	container	container	NOUN
inlawrev-21198	2666	16	exemption	exemption	NOUN
inlawrev-21198	2666	17	because	because	SCONJ
inlawrev-21198	2666	18	the	the	DET
inlawrev-21198	2666	19	shipping	shipping	NOUN
inlawrev-21198	2666	20	pallets	pallet	NOUN
inlawrev-21198	2666	21	were	be	AUX
inlawrev-21198	2666	22	indeed	indeed	ADV
inlawrev-21198	2666	23	returnable	returnable	ADJ
inlawrev-21198	2666	24	containers	container	NOUN
inlawrev-21198	2666	25	,	,	PUNCT
inlawrev-21198	2666	26	even	even	ADV
inlawrev-21198	2666	27	though	though	SCONJ
inlawrev-21198	2666	28	they	they	PRON
inlawrev-21198	2666	29	were	be	AUX
inlawrev-21198	2666	30	not	not	PART
inlawrev-21198	2666	31	returnable	returnable	ADJ
inlawrev-21198	2666	32	specifically	specifically	ADV
inlawrev-21198	2666	33	by	by	ADP
inlawrev-21198	2666	34	donnelly	donnelly	PROPN
inlawrev-21198	2666	35	.	.	PUNCT
inlawrev-21198	2667	1	the	the	DET
inlawrev-21198	2667	2	tax	tax	NOUN
inlawrev-21198	2667	3	court	court	NOUN
inlawrev-21198	2667	4	looked	look	VERB
inlawrev-21198	2667	5	to	to	ADP
inlawrev-21198	2667	6	the	the	DET
inlawrev-21198	2667	7	plain	plain	ADJ
inlawrev-21198	2667	8	language	language	NOUN
inlawrev-21198	2667	9	of	of	ADP
inlawrev-21198	2667	10	indiana	indiana	PROPN
inlawrev-21198	2667	11	code	code	PROPN
inlawrev-21198	2667	12	section754	section754	PROPN
inlawrev-21198	2667	13	6	6	NUM
inlawrev-21198	2667	14	-	-	SYM
inlawrev-21198	2667	15	2.5	2.5	NUM
inlawrev-21198	2667	16	-	-	PUNCT
inlawrev-21198	2667	17	5	5	NUM
inlawrev-21198	2667	18	-	-	NUM
inlawrev-21198	2667	19	9(a	9(a	NUM
inlawrev-21198	2667	20	)	)	PUNCT
inlawrev-21198	2667	21	,	,	PUNCT
inlawrev-21198	2667	22	which	which	PRON
inlawrev-21198	2667	23	indicated	indicate	VERB
inlawrev-21198	2667	24	that	that	SCONJ
inlawrev-21198	2667	25	“	"	PUNCT
inlawrev-21198	2667	26	‘	'	PUNCT
inlawrev-21198	2667	27	returnable	returnable	ADJ
inlawrev-21198	2667	28	containers	container	NOUN
inlawrev-21198	2667	29	’	'	PUNCT
inlawrev-21198	2667	30	are	be	AUX
inlawrev-21198	2667	31	those	those	DET
inlawrev-21198	2667	32	containers	container	NOUN
inlawrev-21198	2667	33	that	that	PRON
inlawrev-21198	2667	34	are	be	AUX
inlawrev-21198	2667	35	returned	return	VERB
inlawrev-21198	2667	36	by	by	ADP
inlawrev-21198	2667	37	the	the	DET
inlawrev-21198	2667	38	buyer	buyer	NOUN
inlawrev-21198	2667	39	of	of	ADP
inlawrev-21198	2667	40	the	the	DET
inlawrev-21198	2667	41	contents	content	NOUN
inlawrev-21198	2667	42	,	,	PUNCT
inlawrev-21198	2667	43	not	not	PART
inlawrev-21198	2667	44	by	by	ADP
inlawrev-21198	2667	45	the	the	DET
inlawrev-21198	2667	46	buyer	buyer	NOUN
inlawrev-21198	2667	47	of	of	ADP
inlawrev-21198	2667	48	the	the	DET
inlawrev-21198	2667	49	containers	container	NOUN
inlawrev-21198	2667	50	themselves	themselves	PRON
inlawrev-21198	2667	51	.	.	PUNCT
inlawrev-21198	2667	52	”	"	PUNCT
inlawrev-21198	2668	1	therefore	therefore	ADV
inlawrev-21198	2668	2	,	,	PUNCT
inlawrev-21198	2668	3	because	because	SCONJ
inlawrev-21198	2668	4	donnelly	donnelly	NOUN
inlawrev-21198	2668	5	was	be	AUX
inlawrev-21198	2668	6	not	not	PART
inlawrev-21198	2668	7	the	the	DET
inlawrev-21198	2668	8	purchaser	purchaser	NOUN
inlawrev-21198	2668	9	of	of	ADP
inlawrev-21198	2668	10	the755	the755	ADJ
inlawrev-21198	2668	11	contents	content	NOUN
inlawrev-21198	2668	12	of	of	ADP
inlawrev-21198	2668	13	the	the	DET
inlawrev-21198	2668	14	pallets	pallet	NOUN
inlawrev-21198	2668	15	,	,	PUNCT
inlawrev-21198	2668	16	the	the	DET
inlawrev-21198	2668	17	fact	fact	NOUN
inlawrev-21198	2668	18	that	that	SCONJ
inlawrev-21198	2668	19	d	d	NOUN
inlawrev-21198	2668	20	onnelly	onnelly	ADV
inlawrev-21198	2668	21	did	do	AUX
inlawrev-21198	2668	22	not	not	PART
inlawrev-21198	2668	23	return	return	VERB
inlawrev-21198	2668	24	the	the	DET
inlawrev-21198	2668	25	pallets	pallet	NOUN
inlawrev-21198	2668	26	was	be	AUX
inlawrev-21198	2668	27	not	not	PART
inlawrev-21198	2668	28	germane	germane	ADJ
inlawrev-21198	2668	29	to	to	ADP
inlawrev-21198	2668	30	determining	determine	VERB
inlawrev-21198	2668	31	whether	whether	SCONJ
inlawrev-21198	2668	32	the	the	DET
inlawrev-21198	2668	33	pallets	pallet	NOUN
inlawrev-21198	2668	34	were	be	AUX
inlawrev-21198	2668	35	returnable	returnable	ADJ
inlawrev-21198	2668	36	containers.756	containers.756	PROPN
inlawrev-21198	2668	37	m	m	NOUN
inlawrev-21198	2668	38	oreover	oreover	NOUN
inlawrev-21198	2668	39	,	,	PUNCT
inlawrev-21198	2668	40	because	because	SCONJ
inlawrev-21198	2668	41	the	the	DET
inlawrev-21198	2668	42	items	item	NOUN
inlawrev-21198	2668	43	in	in	ADP
inlawrev-21198	2668	44	question	question	NOUN
inlawrev-21198	2668	45	were	be	AUX
inlawrev-21198	2668	46	in	in	ADP
inlawrev-21198	2668	47	fact	fact	NOUN
inlawrev-21198	2668	48	returned	return	VERB
inlawrev-21198	2668	49	,	,	PUNCT
inlawrev-21198	2668	50	though	though	SCONJ
inlawrev-21198	2668	51	not	not	PART
inlawrev-21198	2668	52	by	by	ADP
inlawrev-21198	2668	53	donnelly	donnelly	PROPN
inlawrev-21198	2668	54	,	,	PUNCT
inlawrev-21198	2668	55	the	the	DET
inlawrev-21198	2668	56	tax	tax	NOUN
inlawrev-21198	2668	57	court	court	NOUN
inlawrev-21198	2668	58	granted	grant	VERB
inlawrev-21198	2668	59	summary	summary	NOUN
inlawrev-21198	2668	60	judgment	judgment	NOUN
inlawrev-21198	2668	61	in	in	ADP
inlawrev-21198	2668	62	favor	favor	NOUN
inlawrev-21198	2668	63	of	of	ADP
inlawrev-21198	2668	64	the	the	DET
inlawrev-21198	2668	65	department.757	department.757	NOUN
inlawrev-21198	2668	66	6	6	NUM
inlawrev-21198	2668	67	.	.	PUNCT
inlawrev-21198	2669	1	j.s	j.s	PROPN
inlawrev-21198	2669	2	.	.	PUNCT
inlawrev-21198	2669	3	m	m	AUX
inlawrev-21198	2669	4	arten	arten	ADJ
inlawrev-21198	2669	5	,	,	PUNCT
inlawrev-21198	2669	6	inc	inc	PROPN
inlawrev-21198	2669	7	.	.	PROPN
inlawrev-21198	2669	8	,	,	PUNCT
inlawrev-21198	2669	9	janice	janice	PROPN
inlawrev-21198	2669	10	s.	s.	PROPN
inlawrev-21198	2669	11	m	m	VERB
inlawrev-21198	2669	12	arten	arten	ADJ
inlawrev-21198	2669	13	,	,	PUNCT
inlawrev-21198	2669	14	and	and	CCONJ
inlawrev-21198	2669	15	christopher	christopher	PROPN
inlawrev-21198	2669	16	m	m	PROPN
inlawrev-21198	2669	17	.	.	PUNCT
inlawrev-21198	2670	1	m	m	VERB
inlawrev-21198	2670	2	arten	arten	VERB
inlawrev-21198	2670	3	v.	v.	ADP
inlawrev-21198	2670	4	indiana	indiana	PROPN
inlawrev-21198	2670	5	department	department	PROPN
inlawrev-21198	2670	6	of	of	ADP
inlawrev-21198	2670	7	state	state	PROPN
inlawrev-21198	2670	8	revenue	revenue	NOUN
inlawrev-21198	2670	9	.	.	PUNCT
inlawrev-21198	2671	1	—	—	PUNCT
inlawrev-21198	2671	2	in	in	ADP
inlawrev-21198	2671	3	2008	2008	NUM
inlawrev-21198	2671	4	,	,	PUNCT
inlawrev-21198	2671	5	the	the	DET
inlawrev-21198	2671	6	m	m	NOUN
inlawrev-21198	2671	7	artens	artens	NOUN
inlawrev-21198	2671	8	remitted	remit	VERB
inlawrev-21198	2671	9	$	$	SYM
inlawrev-21198	2671	10	162,529.11	162,529.11	NUM
inlawrev-21198	2671	11	in758	in758	ADJ
inlawrev-21198	2671	12	sales	sale	NOUN
inlawrev-21198	2671	13	tax	tax	NOUN
inlawrev-21198	2671	14	to	to	ADP
inlawrev-21198	2671	15	the	the	DET
inlawrev-21198	2671	16	department	department	NOUN
inlawrev-21198	2671	17	.	.	PUNCT
inlawrev-21198	2672	1	thereafter	thereafter	ADV
inlawrev-21198	2672	2	,	,	PUNCT
inlawrev-21198	2672	3	the	the	DET
inlawrev-21198	2672	4	m	m	NOUN
inlawrev-21198	2672	5	artens	artens	NOUN
inlawrev-21198	2672	6	filed	file	VERB
inlawrev-21198	2672	7	a	a	DET
inlawrev-21198	2672	8	refund	refund	NOUN
inlawrev-21198	2672	9	claim	claim	NOUN
inlawrev-21198	2672	10	for759	for759	ADJ
inlawrev-21198	2672	11	$	$	SYM
inlawrev-21198	2672	12	162,396.34	162,396.34	NUM
inlawrev-21198	2672	13	.	.	PUNCT
inlawrev-21198	2673	1	however	however	ADV
inlawrev-21198	2673	2	,	,	PUNCT
inlawrev-21198	2673	3	the	the	DET
inlawrev-21198	2673	4	department	department	NOUN
inlawrev-21198	2673	5	denied	deny	VERB
inlawrev-21198	2673	6	the	the	DET
inlawrev-21198	2673	7	refund	refund	NOUN
inlawrev-21198	2673	8	claim	claim	NOUN
inlawrev-21198	2673	9	,	,	PUNCT
inlawrev-21198	2673	10	because760	because760	PROPN
inlawrev-21198	2673	11	m	m	NOUN
inlawrev-21198	2673	12	artens	arten	NOUN
inlawrev-21198	2673	13	failed	fail	VERB
inlawrev-21198	2673	14	to	to	PART
inlawrev-21198	2673	15	filed	file	VERB
inlawrev-21198	2673	16	the	the	DET
inlawrev-21198	2673	17	refund	refund	NOUN
inlawrev-21198	2673	18	claim	claim	NOUN
inlawrev-21198	2673	19	in	in	ADP
inlawrev-21198	2673	20	a	a	DET
inlawrev-21198	2673	21	timely	timely	ADJ
inlawrev-21198	2673	22	m	m	NOUN
inlawrev-21198	2673	23	anner	anner	PROPN
inlawrev-21198	2673	24	under	under	ADP
inlawrev-21198	2673	25	indiana	indiana	PROPN
inlawrev-21198	2673	26	code	code	PROPN
inlawrev-21198	2673	27	747	747	NUM
inlawrev-21198	2673	28	.	.	PUNCT
inlawrev-21198	2674	1	i	i	PRON
inlawrev-21198	2674	2	d.	d.	PROPN
inlawrev-21198	2674	3	748	748	NUM
inlawrev-21198	2674	4	.	.	PUNCT
inlawrev-21198	2674	5	41	41	NUM
inlawrev-21198	2674	6	n.e.3d	n.e.3d	NUM
inlawrev-21198	2674	7	1053	1053	NUM
inlawrev-21198	2674	8	(	(	PUNCT
inlawrev-21198	2674	9	ind	ind	NOUN
inlawrev-21198	2674	10	.	.	PUNCT
inlawrev-21198	2675	1	t.c	t.c	PROPN
inlawrev-21198	2675	2	.	.	PROPN
inlawrev-21198	2675	3	2015	2015	NUM
inlawrev-21198	2675	4	)	)	PUNCT
inlawrev-21198	2675	5	.	.	PUNCT
inlawrev-21198	2676	1	749	749	X
inlawrev-21198	2676	2	.	.	PUNCT
inlawrev-21198	2677	1	i	i	PRON
inlawrev-21198	2677	2	d.	d.	PROPN
inlawrev-21198	2677	3	at	at	ADP
inlawrev-21198	2677	4	1054	1054	NUM
inlawrev-21198	2677	5	.	.	PUNCT
inlawrev-21198	2678	1	750	750	NUM
inlawrev-21198	2678	2	.	.	PUNCT
inlawrev-21198	2679	1	i	i	PRON
inlawrev-21198	2679	2	d.	d.	PROPN
inlawrev-21198	2679	3	the	the	DET
inlawrev-21198	2679	4	department	department	PROPN
inlawrev-21198	2679	5	determined	determine	VERB
inlawrev-21198	2679	6	that	that	SCONJ
inlawrev-21198	2679	7	the	the	DET
inlawrev-21198	2679	8	pallets	pallet	NOUN
inlawrev-21198	2679	9	were	be	AUX
inlawrev-21198	2679	10	not	not	PART
inlawrev-21198	2679	11	entitled	entitle	VERB
inlawrev-21198	2679	12	to	to	ADP
inlawrev-21198	2679	13	the	the	DET
inlawrev-21198	2679	14	nonreturnable	nonreturnable	ADJ
inlawrev-21198	2679	15	container	container	NOUN
inlawrev-21198	2679	16	exemption	exemption	NOUN
inlawrev-21198	2679	17	and	and	CCONJ
inlawrev-21198	2679	18	thus	thus	ADV
inlawrev-21198	2679	19	subject	subject	ADJ
inlawrev-21198	2679	20	to	to	ADP
inlawrev-21198	2679	21	use	use	VERB
inlawrev-21198	2679	22	tax	tax	NOUN
inlawrev-21198	2679	23	.	.	PUNCT
inlawrev-21198	2680	1	i	i	PRON
inlawrev-21198	2680	2	d.	d.	PROPN
inlawrev-21198	2680	3	751	751	NUM
inlawrev-21198	2680	4	.	.	PUNCT
inlawrev-21198	2681	1	i	i	PRON
inlawrev-21198	2681	2	d.	d.	PROPN
inlawrev-21198	2681	3	at	at	ADP
inlawrev-21198	2681	4	1054	1054	NUM
inlawrev-21198	2681	5	-	-	SYM
inlawrev-21198	2681	6	55	55	NUM
inlawrev-21198	2681	7	.	.	PUNCT
inlawrev-21198	2682	1	752	752	NUM
inlawrev-21198	2682	2	.	.	PUNCT
inlawrev-21198	2683	1	i	i	PRON
inlawrev-21198	2683	2	d.	d.	PROPN
inlawrev-21198	2683	3	at	at	ADP
inlawrev-21198	2683	4	1055	1055	NUM
inlawrev-21198	2683	5	.	.	PUNCT
inlawrev-21198	2684	1	753	753	NUM
inlawrev-21198	2684	2	.	.	PUNCT
inlawrev-21198	2685	1	i	i	PRON
inlawrev-21198	2685	2	d.	d.	PROPN
inlawrev-21198	2685	3	at	at	ADP
inlawrev-21198	2685	4	1056	1056	NUM
inlawrev-21198	2685	5	.	.	PUNCT
inlawrev-21198	2686	1	754	754	NUM
inlawrev-21198	2686	2	.	.	PUNCT
inlawrev-21198	2687	1	i	i	PRON
inlawrev-21198	2687	2	d.	d.	PROPN
inlawrev-21198	2687	3	755	755	NUM
inlawrev-21198	2687	4	.	.	PUNCT
inlawrev-21198	2688	1	i	i	PRON
inlawrev-21198	2688	2	d.	d.	PROPN
inlawrev-21198	2688	3	756	756	NUM
inlawrev-21198	2688	4	.	.	PUNCT
inlawrev-21198	2689	1	i	i	PRON
inlawrev-21198	2689	2	d.	d.	PROPN
inlawrev-21198	2689	3	757	757	PROPN
inlawrev-21198	2689	4	.	.	PUNCT
inlawrev-21198	2690	1	i	i	PRON
inlawrev-21198	2690	2	d.	d.	PROPN
inlawrev-21198	2690	3	at	at	ADP
inlawrev-21198	2690	4	1057	1057	NUM
inlawrev-21198	2690	5	.	.	PUNCT
inlawrev-21198	2691	1	758	758	NUM
inlawrev-21198	2691	2	.	.	PUNCT
inlawrev-21198	2692	1	45	45	NUM
inlawrev-21198	2692	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	2692	3	534	534	NUM
inlawrev-21198	2692	4	(	(	PUNCT
inlawrev-21198	2692	5	ind	ind	NOUN
inlawrev-21198	2692	6	.	.	PUNCT
inlawrev-21198	2693	1	t.c	t.c	PROPN
inlawrev-21198	2693	2	.	.	PROPN
inlawrev-21198	2693	3	2015	2015	NUM
inlawrev-21198	2693	4	)	)	PUNCT
inlawrev-21198	2693	5	.	.	PUNCT
inlawrev-21198	2694	1	759	759	NUM
inlawrev-21198	2694	2	.	.	PUNCT
inlawrev-21198	2695	1	i	i	PRON
inlawrev-21198	2695	2	d.	d.	PROPN
inlawrev-21198	2695	3	at	at	ADP
inlawrev-21198	2695	4	535	535	NUM
inlawrev-21198	2695	5	.	.	PUNCT
inlawrev-21198	2696	1	760	760	NUM
inlawrev-21198	2696	2	.	.	PUNCT
inlawrev-21198	2697	1	i	i	PRON
inlawrev-21198	2697	2	d.	d.	PROPN
inlawrev-21198	2697	3	1298	1298	NUM
inlawrev-21198	2697	4	indiana	indiana	PROPN
inlawrev-21198	2697	5	law	law	PROPN
inlawrev-21198	2697	6	review	review	NOUN
inlawrev-21198	2698	1	[	[	X
inlawrev-21198	2698	2	vol	vol	NOUN
inlawrev-21198	2698	3	.	.	PUNCT
inlawrev-21198	2699	1	49:1235	49:1235	NUM
inlawrev-21198	2699	2	section	section	NOUN
inlawrev-21198	2699	3	6	6	NUM
inlawrev-21198	2699	4	-	-	SYM
inlawrev-21198	2699	5	8.1	8.1	NUM
inlawrev-21198	2699	6	-	-	PUNCT
inlawrev-21198	2699	7	9	9	NUM
inlawrev-21198	2699	8	-	-	SYM
inlawrev-21198	2699	9	1	1	NUM
inlawrev-21198	2699	10	.	.	PUNCT
inlawrev-21198	2700	1	thus	thus	ADV
inlawrev-21198	2700	2	,	,	PUNCT
inlawrev-21198	2700	3	the	the	DET
inlawrev-21198	2700	4	m	m	NOUN
inlawrev-21198	2700	5	artens	artens	NOUN
inlawrev-21198	2700	6	initiated	initiate	VERB
inlawrev-21198	2700	7	an	an	DET
inlawrev-21198	2700	8	appeal	appeal	NOUN
inlawrev-21198	2700	9	with	with	ADP
inlawrev-21198	2700	10	the	the	DET
inlawrev-21198	2700	11	tax	tax	NOUN
inlawrev-21198	2700	12	court.761	court.761	NOUN
inlawrev-21198	2700	13	762	762	NUM
inlawrev-21198	2700	14	on	on	ADP
inlawrev-21198	2700	15	appeal	appeal	NOUN
inlawrev-21198	2700	16	to	to	ADP
inlawrev-21198	2700	17	the	the	DET
inlawrev-21198	2700	18	tax	tax	NOUN
inlawrev-21198	2700	19	court	court	NOUN
inlawrev-21198	2700	20	,	,	PUNCT
inlawrev-21198	2700	21	the	the	DET
inlawrev-21198	2700	22	department	department	NOUN
inlawrev-21198	2700	23	first	first	ADV
inlawrev-21198	2700	24	argued	argue	VERB
inlawrev-21198	2700	25	that	that	SCONJ
inlawrev-21198	2700	26	the	the	DET
inlawrev-21198	2700	27	tax	tax	NOUN
inlawrev-21198	2700	28	court	court	NOUN
inlawrev-21198	2700	29	lacked	lack	VERB
inlawrev-21198	2700	30	subject	subject	NOUN
inlawrev-21198	2700	31	matter	matter	NOUN
inlawrev-21198	2700	32	jurisdiction	jurisdiction	NOUN
inlawrev-21198	2700	33	because	because	SCONJ
inlawrev-21198	2700	34	of	of	ADP
inlawrev-21198	2700	35	the	the	DET
inlawrev-21198	2700	36	m	m	NOUN
inlawrev-21198	2700	37	artens	artens	NOUN
inlawrev-21198	2700	38	’	'	PUNCT
inlawrev-21198	2700	39	untimely	untimely	ADJ
inlawrev-21198	2700	40	filing.763	filing.763	PROPN
inlawrev-21198	2700	41	however	however	ADV
inlawrev-21198	2700	42	,	,	PUNCT
inlawrev-21198	2700	43	the	the	DET
inlawrev-21198	2700	44	t	t	NOUN
inlawrev-21198	2700	45	ax	ax	NOUN
inlawrev-21198	2700	46	court	court	NOUN
inlawrev-21198	2700	47	determined	determine	VERB
inlawrev-21198	2700	48	that	that	SCONJ
inlawrev-21198	2700	49	the	the	DET
inlawrev-21198	2700	50	department	department	NOUN
inlawrev-21198	2700	51	was	be	AUX
inlawrev-21198	2700	52	erroneous	erroneous	ADJ
inlawrev-21198	2700	53	,	,	PUNCT
inlawrev-21198	2700	54	explaining	explain	VERB
inlawrev-21198	2700	55	that	that	SCONJ
inlawrev-21198	2700	56	an	an	DET
inlawrev-21198	2700	57	original	original	ADJ
inlawrev-21198	2700	58	tax	tax	NOUN
inlawrev-21198	2700	59	appeal	appeal	NOUN
inlawrev-21198	2700	60	arises	arise	VERB
inlawrev-21198	2700	61	under	under	ADP
inlawrev-21198	2700	62	indiana	indiana	PROPN
inlawrev-21198	2700	63	’s	’s	PART
inlawrev-21198	2700	64	tax	tax	NOUN
inlawrev-21198	2700	65	laws	law	NOUN
inlawrev-21198	2700	66	and	and	CCONJ
inlawrev-21198	2700	67	“	"	PUNCT
inlawrev-21198	2700	68	is	be	AUX
inlawrev-21198	2700	69	an	an	DET
inlawrev-21198	2700	70	initial	initial	ADJ
inlawrev-21198	2700	71	appeal	appeal	NOUN
inlawrev-21198	2700	72	of	of	ADP
inlawrev-21198	2700	73	a	a	DET
inlawrev-21198	2700	74	final	final	ADJ
inlawrev-21198	2700	75	determination	determination	NOUN
inlawrev-21198	2700	76	made	make	VERB
inlawrev-21198	2700	77	by	by	ADP
inlawrev-21198	2700	78	the	the	DET
inlawrev-21198	2700	79	department	department	NOUN
inlawrev-21198	2700	80	regarding	regard	VERB
inlawrev-21198	2700	81	the	the	DET
inlawrev-21198	2700	82	listed	list	VERB
inlawrev-21198	2700	83	taxes	taxis	NOUN
inlawrev-21198	2700	84	”	"	PUNCT
inlawrev-21198	2700	85	and	and	CCONJ
inlawrev-21198	2700	86	in	in	ADP
inlawrev-21198	2700	87	this	this	DET
inlawrev-21198	2700	88	case	case	NOUN
inlawrev-21198	2700	89	,	,	PUNCT
inlawrev-21198	2700	90	both	both	PRON
inlawrev-21198	2700	91	of	of	ADP
inlawrev-21198	2700	92	these	these	DET
inlawrev-21198	2700	93	requirements	requirement	NOUN
inlawrev-21198	2700	94	were	be	AUX
inlawrev-21198	2700	95	met	meet	VERB
inlawrev-21198	2700	96	.	.	PUNCT
inlawrev-21198	2701	1	thus	thus	ADV
inlawrev-21198	2701	2	,	,	PUNCT
inlawrev-21198	2701	3	the764	the764	PROPN
inlawrev-21198	2701	4	765	765	NUM
inlawrev-21198	2701	5	department	department	NOUN
inlawrev-21198	2701	6	’s	’s	PART
inlawrev-21198	2701	7	claim	claim	NOUN
inlawrev-21198	2701	8	was	be	AUX
inlawrev-21198	2701	9	denied.766	denied.766	VERB
inlawrev-21198	2701	10	the	the	DET
inlawrev-21198	2701	11	d	d	PROPN
inlawrev-21198	2701	12	epartment	epartment	NOUN
inlawrev-21198	2701	13	next	next	ADV
inlawrev-21198	2701	14	averred	aver	VERB
inlawrev-21198	2701	15	that	that	SCONJ
inlawrev-21198	2701	16	the	the	DET
inlawrev-21198	2701	17	m	m	NOUN
inlawrev-21198	2701	18	artens	artens	NOUN
inlawrev-21198	2701	19	’	'	PUNCT
inlawrev-21198	2701	20	appeal	appeal	NOUN
inlawrev-21198	2701	21	should	should	AUX
inlawrev-21198	2701	22	be	be	AUX
inlawrev-21198	2701	23	dismissed	dismiss	VERB
inlawrev-21198	2701	24	because	because	SCONJ
inlawrev-21198	2701	25	the	the	DET
inlawrev-21198	2701	26	m	m	NOUN
inlawrev-21198	2701	27	artens	artens	NOUN
inlawrev-21198	2701	28	failed	fail	VERB
inlawrev-21198	2701	29	to	to	PART
inlawrev-21198	2701	30	state	state	VERB
inlawrev-21198	2701	31	a	a	DET
inlawrev-21198	2701	32	claim	claim	NOUN
inlawrev-21198	2701	33	upon	upon	SCONJ
inlawrev-21198	2701	34	which	which	DET
inlawrev-21198	2701	35	relief	relief	NOUN
inlawrev-21198	2701	36	can	can	AUX
inlawrev-21198	2701	37	be	be	AUX
inlawrev-21198	2701	38	granted.767	granted.767	NOUN
inlawrev-21198	2701	39	however	however	ADV
inlawrev-21198	2701	40	,	,	PUNCT
inlawrev-21198	2701	41	the	the	DET
inlawrev-21198	2701	42	m	m	NOUN
inlawrev-21198	2701	43	artens	artens	NOUN
inlawrev-21198	2701	44	asked	ask	VERB
inlawrev-21198	2701	45	the	the	DET
inlawrev-21198	2701	46	tax	tax	NOUN
inlawrev-21198	2701	47	court	court	NOUN
inlawrev-21198	2701	48	to	to	PART
inlawrev-21198	2701	49	allow	allow	VERB
inlawrev-21198	2701	50	their	their	PRON
inlawrev-21198	2701	51	appeal	appeal	NOUN
inlawrev-21198	2701	52	to	to	PART
inlawrev-21198	2701	53	proceed	proceed	VERB
inlawrev-21198	2701	54	because	because	SCONJ
inlawrev-21198	2701	55	the	the	DET
inlawrev-21198	2701	56	department	department	NOUN
inlawrev-21198	2701	57	should	should	AUX
inlawrev-21198	2701	58	be	be	AUX
inlawrev-21198	2701	59	estopped	estop	VERB
inlawrev-21198	2701	60	from	from	ADP
inlawrev-21198	2701	61	raising	raise	VERB
inlawrev-21198	2701	62	a	a	DET
inlawrev-21198	2701	63	statute	statute	NOUN
inlawrev-21198	2701	64	of	of	ADP
inlawrev-21198	2701	65	limitations	limitation	NOUN
inlawrev-21198	2701	66	defense	defense	NOUN
inlawrev-21198	2701	67	based	base	VERB
inlawrev-21198	2701	68	on	on	ADP
inlawrev-21198	2701	69	statements	statement	NOUN
inlawrev-21198	2701	70	made	make	VERB
inlawrev-21198	2701	71	by	by	ADP
inlawrev-21198	2701	72	its	its	PRON
inlawrev-21198	2701	73	hearing	hearing	NOUN
inlawrev-21198	2701	74	officer	officer	NOUN
inlawrev-21198	2701	75	.	.	PUNCT
inlawrev-21198	2702	1	however	however	ADV
inlawrev-21198	2702	2	,	,	PUNCT
inlawrev-21198	2702	3	the	the	DET
inlawrev-21198	2702	4	tax768	tax768	PROPN
inlawrev-21198	2702	5	court	court	NOUN
inlawrev-21198	2702	6	explained	explain	VERB
inlawrev-21198	2702	7	that	that	SCONJ
inlawrev-21198	2702	8	to	to	PART
inlawrev-21198	2702	9	defeat	defeat	VERB
inlawrev-21198	2702	10	the	the	DET
inlawrev-21198	2702	11	department	department	NOUN
inlawrev-21198	2702	12	’s	’s	PART
inlawrev-21198	2702	13	motion	motion	NOUN
inlawrev-21198	2702	14	to	to	PART
inlawrev-21198	2702	15	dismiss	dismiss	VERB
inlawrev-21198	2702	16	,	,	PUNCT
inlawrev-21198	2702	17	the	the	DET
inlawrev-21198	2702	18	m	m	NOUN
inlawrev-21198	2702	19	artens	artens	NOUN
inlawrev-21198	2702	20	m	m	AUX
inlawrev-21198	2702	21	ust	ust	ADV
inlawrev-21198	2702	22	address	address	VERB
inlawrev-21198	2702	23	the	the	DET
inlawrev-21198	2702	24	elements	element	NOUN
inlawrev-21198	2702	25	of	of	ADP
inlawrev-21198	2702	26	an	an	DET
inlawrev-21198	2702	27	estoppel	estoppel	NOUN
inlawrev-21198	2702	28	claim	claim	NOUN
inlawrev-21198	2702	29	and	and	CCONJ
inlawrev-21198	2702	30	propose	propose	VERB
inlawrev-21198	2702	31	a	a	DET
inlawrev-21198	2702	32	public	public	ADJ
inlawrev-21198	2702	33	policy	policy	NOUN
inlawrev-21198	2702	34	motivation	motivation	NOUN
inlawrev-21198	2702	35	for	for	ADP
inlawrev-21198	2702	36	application	application	NOUN
inlawrev-21198	2702	37	of	of	ADP
inlawrev-21198	2702	38	the	the	DET
inlawrev-21198	2702	39	doctrine	doctrine	NOUN
inlawrev-21198	2702	40	.	.	PUNCT
inlawrev-21198	2703	1	769	769	NUM
inlawrev-21198	2704	1	the	the	DET
inlawrev-21198	2704	2	martens	marten	NOUN
inlawrev-21198	2704	3	’	'	PUNCT
inlawrev-21198	2704	4	petition	petition	NOUN
inlawrev-21198	2704	5	provided	provide	VERB
inlawrev-21198	2704	6	that	that	SCONJ
inlawrev-21198	2704	7	“	"	PUNCT
inlawrev-21198	2704	8	[	[	X
inlawrev-21198	2704	9	t]he	t]he	ADV
inlawrev-21198	2704	10	facts	fact	NOUN
inlawrev-21198	2704	11	of	of	ADP
inlawrev-21198	2704	12	the	the	DET
inlawrev-21198	2704	13	case	case	NOUN
inlawrev-21198	2704	14	were	be	AUX
inlawrev-21198	2704	15	ignored	ignore	VERB
inlawrev-21198	2704	16	and	and	CCONJ
inlawrev-21198	2704	17	not	not	PART
inlawrev-21198	2704	18	substantiated	substantiate	VERB
inlawrev-21198	2704	19	.	.	PUNCT
inlawrev-21198	2704	20	”	"	PUNCT
inlawrev-21198	2705	1	although	although	SCONJ
inlawrev-21198	2705	2	the	the	DET
inlawrev-21198	2705	3	m	m	NOUN
inlawrev-21198	2705	4	artens	artens	NOUN
inlawrev-21198	2705	5	’	'	PUNCT
inlawrev-21198	2705	6	petition	petition	NOUN
inlawrev-21198	2705	7	denoted	denote	VERB
inlawrev-21198	2705	8	that	that	SCONJ
inlawrev-21198	2705	9	their770	their770	VERB
inlawrev-21198	2705	10	interactions	interaction	NOUN
inlawrev-21198	2705	11	with	with	ADP
inlawrev-21198	2705	12	the	the	DET
inlawrev-21198	2705	13	department	department	NOUN
inlawrev-21198	2705	14	aggrieved	aggrieve	VERB
inlawrev-21198	2705	15	the	the	DET
inlawrev-21198	2705	16	m	m	NOUN
inlawrev-21198	2705	17	artens	arten	NOUN
inlawrev-21198	2705	18	,	,	PUNCT
inlawrev-21198	2705	19	the	the	DET
inlawrev-21198	2705	20	tax	tax	NOUN
inlawrev-21198	2705	21	court	court	NOUN
inlawrev-21198	2705	22	determined	determine	VERB
inlawrev-21198	2705	23	that	that	SCONJ
inlawrev-21198	2705	24	the	the	DET
inlawrev-21198	2705	25	m	m	NOUN
inlawrev-21198	2705	26	artens	artens	NOUN
inlawrev-21198	2705	27	’	'	PUNCT
inlawrev-21198	2705	28	petition	petition	NOUN
inlawrev-21198	2705	29	failed	fail	VERB
inlawrev-21198	2705	30	to	to	PART
inlawrev-21198	2705	31	address	address	VERB
inlawrev-21198	2705	32	the	the	DET
inlawrev-21198	2705	33	elements	element	NOUN
inlawrev-21198	2705	34	necessary	necessary	ADJ
inlawrev-21198	2705	35	for	for	ADP
inlawrev-21198	2705	36	a	a	DET
inlawrev-21198	2705	37	claim	claim	NOUN
inlawrev-21198	2705	38	of	of	ADP
inlawrev-21198	2705	39	equitable	equitable	ADJ
inlawrev-21198	2705	40	estoppel	estoppel	NOUN
inlawrev-21198	2705	41	and	and	CCONJ
inlawrev-21198	2705	42	also	also	ADV
inlawrev-21198	2705	43	failed	fail	VERB
inlawrev-21198	2705	44	to	to	PART
inlawrev-21198	2705	45	identify	identify	VERB
inlawrev-21198	2705	46	a	a	DET
inlawrev-21198	2705	47	public	public	ADJ
inlawrev-21198	2705	48	policy	policy	NOUN
inlawrev-21198	2705	49	basis	basis	NOUN
inlawrev-21198	2705	50	for	for	ADP
inlawrev-21198	2705	51	the	the	DET
inlawrev-21198	2705	52	doctrine	doctrine	NOUN
inlawrev-21198	2705	53	’s	’s	PART
inlawrev-21198	2705	54	application	application	NOUN
inlawrev-21198	2705	55	.	.	PUNCT
inlawrev-21198	2706	1	further	far	ADV
inlawrev-21198	2706	2	,	,	PUNCT
inlawrev-21198	2706	3	the	the	DET
inlawrev-21198	2706	4	hearing	hearing	NOUN
inlawrev-21198	2706	5	officer	officer	NOUN
inlawrev-21198	2706	6	’s	’s	PART
inlawrev-21198	2706	7	statements	statement	NOUN
inlawrev-21198	2706	8	did	do	VERB
inlawrev-21198	2706	9	not771	not771	ADJ
inlawrev-21198	2706	10	influence	influence	NOUN
inlawrev-21198	2706	11	on	on	ADP
inlawrev-21198	2706	12	when	when	SCONJ
inlawrev-21198	2706	13	the	the	DET
inlawrev-21198	2706	14	m	m	NOUN
inlawrev-21198	2706	15	artens	artens	NOUN
inlawrev-21198	2706	16	filed	file	VERB
inlawrev-21198	2706	17	their	their	PRON
inlawrev-21198	2706	18	refund	refund	NOUN
inlawrev-21198	2706	19	claim	claim	NOUN
inlawrev-21198	2706	20	.	.	PUNCT
inlawrev-21198	2707	1	therefore	therefore	ADV
inlawrev-21198	2707	2	,	,	PUNCT
inlawrev-21198	2707	3	the	the	DET
inlawrev-21198	2707	4	tax772	tax772	PROPN
inlawrev-21198	2707	5	court	court	NOUN
inlawrev-21198	2707	6	granted	grant	VERB
inlawrev-21198	2707	7	the	the	DET
inlawrev-21198	2707	8	department	department	NOUN
inlawrev-21198	2707	9	’s	’s	PART
inlawrev-21198	2707	10	m	m	VERB
inlawrev-21198	2707	11	otion	otion	NOUN
inlawrev-21198	2707	12	to	to	PART
inlawrev-21198	2707	13	dismiss.773	dismiss.773	PROPN
inlawrev-21198	2707	14	7	7	NUM
inlawrev-21198	2707	15	.	.	PUNCT
inlawrev-21198	2707	16	crystal	crystal	NOUN
inlawrev-21198	2707	17	flash	flash	NOUN
inlawrev-21198	2707	18	petroleum	petroleum	PROPN
inlawrev-21198	2707	19	,	,	PUNCT
inlawrev-21198	2707	20	llc	llc	PROPN
inlawrev-21198	2707	21	v.	v.	PROPN
inlawrev-21198	2707	22	indiana	indiana	PROPN
inlawrev-21198	2707	23	department	department	PROPN
inlawrev-21198	2707	24	of	of	ADP
inlawrev-21198	2707	25	state	state	PROPN
inlawrev-21198	2707	26	revenue	revenue	NOUN
inlawrev-21198	2707	27	.	.	PUNCT
inlawrev-21198	2708	1	—	—	PUNCT
inlawrev-21198	2708	2	crystal	crystal	NOUN
inlawrev-21198	2708	3	flash	flash	NOUN
inlawrev-21198	2708	4	petroleum	petroleum	PROPN
inlawrev-21198	2708	5	,	,	PUNCT
inlawrev-21198	2708	6	llc	llc	PROPN
inlawrev-21198	2708	7	operated	operate	VERB
inlawrev-21198	2708	8	twenty	twenty	NUM
inlawrev-21198	2708	9	-	-	PUNCT
inlawrev-21198	2708	10	five	five	NUM
inlawrev-21198	2708	11	stores	store	NOUN
inlawrev-21198	2708	12	in774	in774	PROPN
inlawrev-21198	2708	13	indiana	indiana	PROPN
inlawrev-21198	2708	14	.	.	PUNCT
inlawrev-21198	2709	1	in	in	ADP
inlawrev-21198	2709	2	an	an	DET
inlawrev-21198	2709	3	attempt	attempt	NOUN
inlawrev-21198	2709	4	to	to	PART
inlawrev-21198	2709	5	enable	enable	VERB
inlawrev-21198	2709	6	the	the	DET
inlawrev-21198	2709	7	sale	sale	NOUN
inlawrev-21198	2709	8	of	of	ADP
inlawrev-21198	2709	9	mid	mid	ADJ
inlawrev-21198	2709	10	-	-	ADJ
inlawrev-21198	2709	11	grade	grade	NOUN
inlawrev-21198	2709	12	gasoline	gasoline	NOUN
inlawrev-21198	2709	13	,	,	PUNCT
inlawrev-21198	2709	14	crystal	crystal	PROPN
inlawrev-21198	2709	15	utilized775	utilized775	PROPN
inlawrev-21198	2709	16	an	an	DET
inlawrev-21198	2709	17	automated	automate	VERB
inlawrev-21198	2709	18	blending	blend	VERB
inlawrev-21198	2709	19	system	system	NOUN
inlawrev-21198	2709	20	that	that	PRON
inlawrev-21198	2709	21	mixed	mix	VERB
inlawrev-21198	2709	22	a	a	DET
inlawrev-21198	2709	23	predetermined	predetermined	ADJ
inlawrev-21198	2709	24	volume	volume	NOUN
inlawrev-21198	2709	25	of	of	ADP
inlawrev-21198	2709	26	hi	hi	ADJ
inlawrev-21198	2709	27	-	-	PUNCT
inlawrev-21198	2709	28	grade	grade	NOUN
inlawrev-21198	2709	29	and	and	CCONJ
inlawrev-21198	2709	30	low	low	ADJ
inlawrev-21198	2709	31	-	-	PUNCT
inlawrev-21198	2709	32	grade	grade	NOUN
inlawrev-21198	2709	33	gasoline	gasoline	NOUN
inlawrev-21198	2709	34	.	.	PUNCT
inlawrev-21198	2710	1	an	an	DET
inlawrev-21198	2710	2	audit	audit	NOUN
inlawrev-21198	2710	3	of	of	ADP
inlawrev-21198	2710	4	crystal	crystal	NOUN
inlawrev-21198	2710	5	determined	determine	VERB
inlawrev-21198	2710	6	that	that	SCONJ
inlawrev-21198	2710	7	crystal	crystal	NOUN
inlawrev-21198	2710	8	’s	’s	PART
inlawrev-21198	2710	9	ice776	ice776	PROPN
inlawrev-21198	2710	10	761	761	NUM
inlawrev-21198	2710	11	.	.	PUNCT
inlawrev-21198	2711	1	i	i	PRON
inlawrev-21198	2711	2	d.	d.	PROPN
inlawrev-21198	2711	3	762	762	NUM
inlawrev-21198	2711	4	.	.	PUNCT
inlawrev-21198	2712	1	i	i	PRON
inlawrev-21198	2712	2	d.	d.	PROPN
inlawrev-21198	2712	3	763	763	NUM
inlawrev-21198	2712	4	.	.	PUNCT
inlawrev-21198	2713	1	i	i	PRON
inlawrev-21198	2713	2	d.	d.	PROPN
inlawrev-21198	2713	3	764	764	NUM
inlawrev-21198	2713	4	.	.	PUNCT
inlawrev-21198	2714	1	see	see	VERB
inlawrev-21198	2714	2	ind	ind	PROPN
inlawrev-21198	2714	3	.	.	PUNCT
inlawrev-21198	2715	1	code	code	PROPN
inlawrev-21198	2715	2	§	§	PROPN
inlawrev-21198	2715	3	33	33	NUM
inlawrev-21198	2715	4	-	-	SYM
inlawrev-21198	2715	5	26	26	NUM
inlawrev-21198	2715	6	-	-	PUNCT
inlawrev-21198	2715	7	3	3	NUM
inlawrev-21198	2715	8	-	-	PUNCT
inlawrev-21198	2715	9	1(1	1(1	NUM
inlawrev-21198	2715	10	)	)	PUNCT
inlawrev-21198	2715	11	(	(	PUNCT
inlawrev-21198	2715	12	2015	2015	NUM
inlawrev-21198	2715	13	)	)	PUNCT
inlawrev-21198	2715	14	.	.	PUNCT
inlawrev-21198	2716	1	765	765	NUM
inlawrev-21198	2716	2	.	.	X
inlawrev-21198	2716	3	j.s	j.s	PROPN
inlawrev-21198	2716	4	.	.	PROPN
inlawrev-21198	2716	5	marten	marten	PROPN
inlawrev-21198	2716	6	,	,	PUNCT
inlawrev-21198	2716	7	45	45	NUM
inlawrev-21198	2716	8	n.e.3d	n.e.3d	NUM
inlawrev-21198	2716	9	at	at	ADP
inlawrev-21198	2716	10	536	536	NUM
inlawrev-21198	2716	11	.	.	PUNCT
inlawrev-21198	2717	1	766	766	X
inlawrev-21198	2717	2	.	.	PUNCT
inlawrev-21198	2718	1	i	i	PRON
inlawrev-21198	2718	2	d.	d.	PROPN
inlawrev-21198	2718	3	767	767	NUM
inlawrev-21198	2718	4	.	.	PUNCT
inlawrev-21198	2719	1	i	i	PRON
inlawrev-21198	2719	2	d.	d.	PROPN
inlawrev-21198	2719	3	768	768	NUM
inlawrev-21198	2719	4	.	.	PUNCT
inlawrev-21198	2720	1	i	i	PRON
inlawrev-21198	2720	2	d.	d.	PROPN
inlawrev-21198	2720	3	769	769	NUM
inlawrev-21198	2720	4	.	.	PUNCT
inlawrev-21198	2721	1	i	i	PRON
inlawrev-21198	2721	2	d.	d.	PROPN
inlawrev-21198	2721	3	at	at	ADP
inlawrev-21198	2721	4	357	357	NUM
inlawrev-21198	2721	5	.	.	PUNCT
inlawrev-21198	2722	1	770	770	NUM
inlawrev-21198	2722	2	.	.	PUNCT
inlawrev-21198	2723	1	i	i	PRON
inlawrev-21198	2723	2	d.	d.	PROPN
inlawrev-21198	2723	3	771	771	NUM
inlawrev-21198	2723	4	.	.	PUNCT
inlawrev-21198	2724	1	i	i	PRON
inlawrev-21198	2724	2	d.	d.	PROPN
inlawrev-21198	2724	3	772	772	NUM
inlawrev-21198	2724	4	.	.	PUNCT
inlawrev-21198	2725	1	i	i	PRON
inlawrev-21198	2725	2	d.	d.	PROPN
inlawrev-21198	2725	3	773	773	NUM
inlawrev-21198	2725	4	.	.	PUNCT
inlawrev-21198	2726	1	i	i	PRON
inlawrev-21198	2726	2	d.	d.	PROPN
inlawrev-21198	2726	3	774	774	NUM
inlawrev-21198	2726	4	.	.	PUNCT
inlawrev-21198	2727	1	45	45	NUM
inlawrev-21198	2727	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	2727	3	882	882	NUM
inlawrev-21198	2727	4	(	(	PUNCT
inlawrev-21198	2727	5	ind	ind	NOUN
inlawrev-21198	2727	6	.	.	PUNCT
inlawrev-21198	2728	1	t.c	t.c	PROPN
inlawrev-21198	2728	2	.	.	PROPN
inlawrev-21198	2728	3	2015	2015	NUM
inlawrev-21198	2728	4	)	)	PUNCT
inlawrev-21198	2728	5	.	.	PUNCT
inlawrev-21198	2729	1	775	775	X
inlawrev-21198	2729	2	.	.	PUNCT
inlawrev-21198	2730	1	i	i	PRON
inlawrev-21198	2730	2	d.	d.	PROPN
inlawrev-21198	2730	3	at	at	ADP
inlawrev-21198	2730	4	883	883	NUM
inlawrev-21198	2730	5	.	.	PUNCT
inlawrev-21198	2730	6	776	776	NUM
inlawrev-21198	2730	7	.	.	PUNCT
inlawrev-21198	2731	1	i	i	PRON
inlawrev-21198	2731	2	d.	d.	PROPN
inlawrev-21198	2731	3	2016	2016	NUM
inlawrev-21198	2731	4	]	]	PUNCT
inlawrev-21198	2732	1	taxation	taxation	NOUN
inlawrev-21198	2732	2	1299	1299	NUM
inlawrev-21198	2732	3	production	production	NOUN
inlawrev-21198	2732	4	equipment	equipment	NOUN
inlawrev-21198	2732	5	was	be	AUX
inlawrev-21198	2732	6	exempt	exempt	ADJ
inlawrev-21198	2732	7	from	from	ADP
inlawrev-21198	2732	8	sales	sale	NOUN
inlawrev-21198	2732	9	/	/	SYM
inlawrev-21198	2732	10	use	use	NOUN
inlawrev-21198	2732	11	tax	tax	NOUN
inlawrev-21198	2732	12	,	,	PUNCT
inlawrev-21198	2732	13	but	but	CCONJ
inlawrev-21198	2732	14	that	that	SCONJ
inlawrev-21198	2732	15	a	a	DET
inlawrev-21198	2732	16	number	number	NOUN
inlawrev-21198	2732	17	of	of	ADP
inlawrev-21198	2732	18	other	other	ADJ
inlawrev-21198	2732	19	items	item	NOUN
inlawrev-21198	2732	20	,	,	PUNCT
inlawrev-21198	2732	21	including	include	VERB
inlawrev-21198	2732	22	its	its	PRON
inlawrev-21198	2732	23	food	food	NOUN
inlawrev-21198	2732	24	preparation	preparation	NOUN
inlawrev-21198	2732	25	equipment	equipment	NOUN
inlawrev-21198	2732	26	,	,	PUNCT
inlawrev-21198	2732	27	mid	mid	ADJ
inlawrev-21198	2732	28	-	-	ADJ
inlawrev-21198	2732	29	grade	grade	ADJ
inlawrev-21198	2732	30	gasoline	gasoline	NOUN
inlawrev-21198	2732	31	equipment	equipment	NOUN
inlawrev-21198	2732	32	,	,	PUNCT
inlawrev-21198	2732	33	and	and	CCONJ
inlawrev-21198	2732	34	several	several	ADJ
inlawrev-21198	2732	35	other	other	ADJ
inlawrev-21198	2732	36	items	item	NOUN
inlawrev-21198	2732	37	,	,	PUNCT
inlawrev-21198	2732	38	were	be	AUX
inlawrev-21198	2732	39	not	not	PART
inlawrev-21198	2732	40	excluded	exclude	VERB
inlawrev-21198	2732	41	.	.	PUNCT
inlawrev-21198	2733	1	consequently	consequently	ADV
inlawrev-21198	2733	2	,	,	PUNCT
inlawrev-21198	2733	3	the	the	DET
inlawrev-21198	2733	4	department777	department777	PROPN
inlawrev-21198	2733	5	issued	issue	VERB
inlawrev-21198	2733	6	proposed	propose	VERB
inlawrev-21198	2733	7	sales	sale	NOUN
inlawrev-21198	2733	8	/	/	SYM
inlawrev-21198	2733	9	use	use	NOUN
inlawrev-21198	2733	10	tax	tax	NOUN
inlawrev-21198	2733	11	assessments	assessment	NOUN
inlawrev-21198	2733	12	against	against	ADP
inlawrev-21198	2733	13	crystal	crystal	NOUN
inlawrev-21198	2733	14	,	,	PUNCT
inlawrev-21198	2733	15	and	and	CCONJ
inlawrev-21198	2733	16	thereafter	thereafter	ADV
inlawrev-21198	2733	17	,	,	PUNCT
inlawrev-21198	2733	18	crystal	crystal	PROPN
inlawrev-21198	2733	19	paid	pay	VERB
inlawrev-21198	2733	20	the	the	DET
inlawrev-21198	2733	21	assessments	assessment	NOUN
inlawrev-21198	2733	22	,	,	PUNCT
inlawrev-21198	2733	23	and	and	CCONJ
inlawrev-21198	2733	24	thereafter	thereafter	ADV
inlawrev-21198	2733	25	,	,	PUNCT
inlawrev-21198	2733	26	crystal	crystal	NOUN
inlawrev-21198	2733	27	filed	file	VERB
inlawrev-21198	2733	28	a	a	DET
inlawrev-21198	2733	29	refund	refund	NOUN
inlawrev-21198	2733	30	claim	claim	NOUN
inlawrev-21198	2733	31	for	for	ADP
inlawrev-21198	2733	32	such	such	ADJ
inlawrev-21198	2733	33	payment	payment	NOUN
inlawrev-21198	2733	34	.	.	PUNCT
inlawrev-21198	2734	1	however	however	ADV
inlawrev-21198	2734	2	,	,	PUNCT
inlawrev-21198	2734	3	the	the	DET
inlawrev-21198	2734	4	department	department	NOUN
inlawrev-21198	2734	5	denied	deny	VERB
inlawrev-21198	2734	6	crystal	crystal	PROPN
inlawrev-21198	2734	7	’s	’s	PART
inlawrev-21198	2734	8	claim	claim	NOUN
inlawrev-21198	2734	9	,	,	PUNCT
inlawrev-21198	2734	10	and	and	CCONJ
inlawrev-21198	2734	11	later	later	ADV
inlawrev-21198	2734	12	,	,	PUNCT
inlawrev-21198	2734	13	c	c	PROPN
inlawrev-21198	2734	14	rystal778	rystal778	PROPN
inlawrev-21198	2734	15	filed	file	VERB
inlawrev-21198	2734	16	a	a	DET
inlawrev-21198	2734	17	tax	tax	NOUN
inlawrev-21198	2734	18	appeal	appeal	NOUN
inlawrev-21198	2734	19	to	to	ADP
inlawrev-21198	2734	20	the	the	DET
inlawrev-21198	2734	21	tax	tax	NOUN
inlawrev-21198	2734	22	court	court	NOUN
inlawrev-21198	2734	23	and	and	CCONJ
inlawrev-21198	2734	24	the	the	DET
inlawrev-21198	2734	25	department	department	NOUN
inlawrev-21198	2734	26	filed	file	VERB
inlawrev-21198	2734	27	a	a	DET
inlawrev-21198	2734	28	m	m	NOUN
inlawrev-21198	2734	29	otion	otion	NOUN
inlawrev-21198	2734	30	for	for	ADP
inlawrev-21198	2734	31	partial	partial	ADJ
inlawrev-21198	2734	32	summary	summary	NOUN
inlawrev-21198	2734	33	judgment.779	judgment.779	X
inlawrev-21198	2734	34	on	on	ADP
inlawrev-21198	2734	35	appeal	appeal	NOUN
inlawrev-21198	2734	36	,	,	PUNCT
inlawrev-21198	2734	37	crystal	crystal	PROPN
inlawrev-21198	2734	38	claimed	claim	VERB
inlawrev-21198	2734	39	that	that	SCONJ
inlawrev-21198	2734	40	the	the	DET
inlawrev-21198	2734	41	department	department	NOUN
inlawrev-21198	2734	42	’s	’s	PART
inlawrev-21198	2734	43	motion	motion	NOUN
inlawrev-21198	2734	44	should	should	AUX
inlawrev-21198	2734	45	be	be	AUX
inlawrev-21198	2734	46	denied	deny	VERB
inlawrev-21198	2734	47	because	because	SCONJ
inlawrev-21198	2734	48	the	the	DET
inlawrev-21198	2734	49	department	department	NOUN
inlawrev-21198	2734	50	had	have	AUX
inlawrev-21198	2734	51	acknowledged	acknowledge	VERB
inlawrev-21198	2734	52	that	that	SCONJ
inlawrev-21198	2734	53	crystal	crystal	NOUN
inlawrev-21198	2734	54	’s	’s	PART
inlawrev-21198	2734	55	food	food	NOUN
inlawrev-21198	2734	56	preparation	preparation	NOUN
inlawrev-21198	2734	57	equipment	equipment	NOUN
inlawrev-21198	2734	58	was	be	AUX
inlawrev-21198	2734	59	utilized	utilize	VERB
inlawrev-21198	2734	60	in	in	ADP
inlawrev-21198	2734	61	an	an	DET
inlawrev-21198	2734	62	integrated	integrate	VERB
inlawrev-21198	2734	63	production	production	NOUN
inlawrev-21198	2734	64	process	process	NOUN
inlawrev-21198	2734	65	that	that	PRON
inlawrev-21198	2734	66	produced	produce	VERB
inlawrev-21198	2734	67	innovative	innovative	ADJ
inlawrev-21198	2734	68	,	,	PUNCT
inlawrev-21198	2734	69	marketable	marketable	ADJ
inlawrev-21198	2734	70	products	product	NOUN
inlawrev-21198	2734	71	for	for	ADP
inlawrev-21198	2734	72	its	its	PRON
inlawrev-21198	2734	73	customers	customer	NOUN
inlawrev-21198	2734	74	.	.	PUNCT
inlawrev-21198	2735	1	h	h	PROPN
inlawrev-21198	2735	2	owever	owever	NOUN
inlawrev-21198	2735	3	,	,	PUNCT
inlawrev-21198	2735	4	the	the	DET
inlawrev-21198	2735	5	tax	tax	NOUN
inlawrev-21198	2735	6	court780	court780	PROPN
inlawrev-21198	2735	7	would	would	AUX
inlawrev-21198	2735	8	not	not	PART
inlawrev-21198	2735	9	find	find	VERB
inlawrev-21198	2735	10	a	a	DET
inlawrev-21198	2735	11	link	link	NOUN
inlawrev-21198	2735	12	between	between	ADP
inlawrev-21198	2735	13	the	the	DET
inlawrev-21198	2735	14	exempted	exempt	VERB
inlawrev-21198	2735	15	equipment	equipment	NOUN
inlawrev-21198	2735	16	and	and	CCONJ
inlawrev-21198	2735	17	the	the	DET
inlawrev-21198	2735	18	equipment	equipment	NOUN
inlawrev-21198	2735	19	at	at	ADP
inlawrev-21198	2735	20	issue	issue	NOUN
inlawrev-21198	2735	21	,	,	PUNCT
inlawrev-21198	2735	22	without	without	ADP
inlawrev-21198	2735	23	specific	specific	ADJ
inlawrev-21198	2735	24	designated	designate	VERB
inlawrev-21198	2735	25	evidence	evidence	NOUN
inlawrev-21198	2735	26	that	that	SCONJ
inlawrev-21198	2735	27	crystal	crystal	NOUN
inlawrev-21198	2735	28	’s	’s	PART
inlawrev-21198	2735	29	food	food	NOUN
inlawrev-21198	2735	30	preparation	preparation	NOUN
inlawrev-21198	2735	31	equipment	equipment	NOUN
inlawrev-21198	2735	32	was	be	AUX
inlawrev-21198	2735	33	fundamental	fundamental	ADJ
inlawrev-21198	2735	34	and	and	CCONJ
inlawrev-21198	2735	35	essential	essential	ADJ
inlawrev-21198	2735	36	to	to	ADP
inlawrev-21198	2735	37	its	its	PRON
inlawrev-21198	2735	38	ice	ice	NOUN
inlawrev-21198	2735	39	production	production	NOUN
inlawrev-21198	2735	40	process	process	NOUN
inlawrev-21198	2735	41	or	or	CCONJ
inlawrev-21198	2735	42	“	"	PUNCT
inlawrev-21198	2735	43	some	some	DET
inlawrev-21198	2735	44	other	other	ADJ
inlawrev-21198	2735	45	integrated	integrated	ADJ
inlawrev-21198	2735	46	production	production	NOUN
inlawrev-21198	2735	47	process	process	NOUN
inlawrev-21198	2735	48	.	.	PUNCT
inlawrev-21198	2735	49	”	"	PUNCT
inlawrev-21198	2736	1	m	m	VERB
inlawrev-21198	2736	2	oreover	oreover	ADJ
inlawrev-21198	2736	3	,	,	PUNCT
inlawrev-21198	2736	4	it	it	PRON
inlawrev-21198	2736	5	was	be	AUX
inlawrev-21198	2736	6	impossible	impossible	ADJ
inlawrev-21198	2736	7	to	to	ADP
inlawrev-21198	2736	8	determine781	determine781	PROPN
inlawrev-21198	2736	9	which	which	PRON
inlawrev-21198	2736	10	of	of	ADP
inlawrev-21198	2736	11	crystal	crystal	PROPN
inlawrev-21198	2736	12	’s	’s	PART
inlawrev-21198	2736	13	stores	store	NOUN
inlawrev-21198	2736	14	truly	truly	ADV
inlawrev-21198	2736	15	received	receive	VERB
inlawrev-21198	2736	16	an	an	DET
inlawrev-21198	2736	17	exemption	exemption	NOUN
inlawrev-21198	2736	18	.	.	PUNCT
inlawrev-21198	2737	1	further	far	ADV
inlawrev-21198	2737	2	,	,	PUNCT
inlawrev-21198	2737	3	while	while	SCONJ
inlawrev-21198	2737	4	crystal782	crystal782	PROPN
inlawrev-21198	2737	5	asserted	assert	VERB
inlawrev-21198	2737	6	that	that	SCONJ
inlawrev-21198	2737	7	it	it	PRON
inlawrev-21198	2737	8	produced	produce	VERB
inlawrev-21198	2737	9	an	an	DET
inlawrev-21198	2737	10	assortment	assortment	NOUN
inlawrev-21198	2737	11	of	of	ADP
inlawrev-21198	2737	12	marketable	marketable	ADJ
inlawrev-21198	2737	13	food	food	NOUN
inlawrev-21198	2737	14	products	product	NOUN
inlawrev-21198	2737	15	,	,	PUNCT
inlawrev-21198	2737	16	crystal	crystal	NOUN
inlawrev-21198	2737	17	did	do	AUX
inlawrev-21198	2737	18	not	not	PART
inlawrev-21198	2737	19	specify	specify	VERB
inlawrev-21198	2737	20	any	any	DET
inlawrev-21198	2737	21	explanations	explanation	NOUN
inlawrev-21198	2737	22	of	of	ADP
inlawrev-21198	2737	23	its	its	PRON
inlawrev-21198	2737	24	food	food	NOUN
inlawrev-21198	2737	25	products	product	NOUN
inlawrev-21198	2737	26	.	.	PUNCT
inlawrev-21198	2738	1	thus	thus	ADV
inlawrev-21198	2738	2	,	,	PUNCT
inlawrev-21198	2738	3	crystal	crystal	NOUN
inlawrev-21198	2738	4	did	do	AUX
inlawrev-21198	2738	5	not	not	PART
inlawrev-21198	2738	6	show783	show783	PROPN
inlawrev-21198	2738	7	that	that	SCONJ
inlawrev-21198	2738	8	there	there	PRON
inlawrev-21198	2738	9	is	be	VERB
inlawrev-21198	2738	10	a	a	DET
inlawrev-21198	2738	11	genuine	genuine	ADJ
inlawrev-21198	2738	12	issue	issue	NOUN
inlawrev-21198	2738	13	of	of	ADP
inlawrev-21198	2738	14	material	material	ADJ
inlawrev-21198	2738	15	fact	fact	NOUN
inlawrev-21198	2738	16	.	.	PUNCT
inlawrev-21198	2739	1	therefore	therefore	ADV
inlawrev-21198	2739	2	,	,	PUNCT
inlawrev-21198	2739	3	the	the	DET
inlawrev-21198	2739	4	tax	tax	NOUN
inlawrev-21198	2739	5	court784	court784	PROPN
inlawrev-21198	2739	6	determined	determine	VERB
inlawrev-21198	2739	7	in	in	ADP
inlawrev-21198	2739	8	favor	favor	NOUN
inlawrev-21198	2739	9	of	of	ADP
inlawrev-21198	2739	10	the	the	DET
inlawrev-21198	2739	11	department	department	NOUN
inlawrev-21198	2739	12	on	on	ADP
inlawrev-21198	2739	13	this	this	DET
inlawrev-21198	2739	14	issue.785	issue.785	NOUN
inlawrev-21198	2739	15	finally	finally	ADV
inlawrev-21198	2739	16	,	,	PUNCT
inlawrev-21198	2739	17	crystal	crystal	PROPN
inlawrev-21198	2739	18	contended	contend	VERB
inlawrev-21198	2739	19	that	that	SCONJ
inlawrev-21198	2739	20	“	"	PUNCT
inlawrev-21198	2739	21	the	the	DET
inlawrev-21198	2739	22	department	department	NOUN
inlawrev-21198	2739	23	is	be	AUX
inlawrev-21198	2739	24	not	not	PART
inlawrev-21198	2739	25	entitled	entitle	VERB
inlawrev-21198	2739	26	to	to	PART
inlawrev-21198	2739	27	summary	summary	VERB
inlawrev-21198	2739	28	judgment	judgment	NOUN
inlawrev-21198	2739	29	regarding	regard	VERB
inlawrev-21198	2739	30	this	this	DET
inlawrev-21198	2739	31	issue	issue	NOUN
inlawrev-21198	2739	32	because	because	SCONJ
inlawrev-21198	2739	33	there	there	PRON
inlawrev-21198	2739	34	[	[	X
inlawrev-21198	2739	35	was	be	AUX
inlawrev-21198	2739	36	]	]	PUNCT
inlawrev-21198	2739	37	a	a	DET
inlawrev-21198	2739	38	genuine	genuine	ADJ
inlawrev-21198	2739	39	issue	issue	NOUN
inlawrev-21198	2739	40	of	of	ADP
inlawrev-21198	2739	41	material	material	ADJ
inlawrev-21198	2739	42	fact	fact	NOUN
inlawrev-21198	2739	43	as	as	ADP
inlawrev-21198	2739	44	to	to	ADP
inlawrev-21198	2739	45	whether	whether	SCONJ
inlawrev-21198	2739	46	it	it	PRON
inlawrev-21198	2739	47	used	use	VERB
inlawrev-21198	2739	48	its	its	PRON
inlawrev-21198	2739	49	mid	mid	ADJ
inlawrev-21198	2739	50	-	-	ADJ
inlawrev-21198	2739	51	grade	grade	ADJ
inlawrev-21198	2739	52	gasoline	gasoline	NOUN
inlawrev-21198	2739	53	equipment	equipment	NOUN
inlawrev-21198	2739	54	in	in	ADP
inlawrev-21198	2739	55	an	an	DET
inlawrev-21198	2739	56	integrated	integrate	VERB
inlawrev-21198	2739	57	production	production	NOUN
inlawrev-21198	2739	58	process	process	NOUN
inlawrev-21198	2739	59	.	.	PUNCT
inlawrev-21198	2739	60	”	"	PUNCT
inlawrev-21198	2740	1	the	the	DET
inlawrev-21198	2740	2	department	department	NOUN
inlawrev-21198	2740	3	,	,	PUNCT
inlawrev-21198	2740	4	on	on	ADP
inlawrev-21198	2740	5	the	the	DET
inlawrev-21198	2740	6	other	other	ADJ
inlawrev-21198	2740	7	hand	hand	NOUN
inlawrev-21198	2740	8	,	,	PUNCT
inlawrev-21198	2740	9	argued	argue	VERB
inlawrev-21198	2740	10	that	that	SCONJ
inlawrev-21198	2740	11	crystal	crystal	NOUN
inlawrev-21198	2740	12	did	do	AUX
inlawrev-21198	2740	13	not	not	PART
inlawrev-21198	2740	14	show786	show786	PROPN
inlawrev-21198	2740	15	that	that	DET
inlawrev-21198	2740	16	crystal	crystal	NOUN
inlawrev-21198	2740	17	was	be	AUX
inlawrev-21198	2740	18	engaged	engage	VERB
inlawrev-21198	2740	19	in	in	ADP
inlawrev-21198	2740	20	production.787	production.787	NOUN
inlawrev-21198	2740	21	w	w	NOUN
inlawrev-21198	2740	22	ith	ith	ADJ
inlawrev-21198	2740	23	respect	respect	NOUN
inlawrev-21198	2740	24	to	to	ADP
inlawrev-21198	2740	25	these	these	DET
inlawrev-21198	2740	26	issues	issue	NOUN
inlawrev-21198	2740	27	,	,	PUNCT
inlawrev-21198	2740	28	the	the	DET
inlawrev-21198	2740	29	tax	tax	NOUN
inlawrev-21198	2740	30	court	court	NOUN
inlawrev-21198	2740	31	determined	determine	VERB
inlawrev-21198	2740	32	that	that	SCONJ
inlawrev-21198	2740	33	the	the	DET
inlawrev-21198	2740	34	facts	fact	NOUN
inlawrev-21198	2740	35	showed	show	VERB
inlawrev-21198	2740	36	that	that	SCONJ
inlawrev-21198	2740	37	crystal	crystal	NOUN
inlawrev-21198	2740	38	mixed	mix	VERB
inlawrev-21198	2740	39	two	two	NUM
inlawrev-21198	2740	40	separate	separate	ADJ
inlawrev-21198	2740	41	grades	grade	NOUN
inlawrev-21198	2740	42	of	of	ADP
inlawrev-21198	2740	43	its	its	PRON
inlawrev-21198	2740	44	gasoline	gasoline	NOUN
inlawrev-21198	2740	45	by	by	ADP
inlawrev-21198	2740	46	utilizing	utilize	VERB
inlawrev-21198	2740	47	its	its	PRON
inlawrev-21198	2740	48	mid	mid	ADJ
inlawrev-21198	2740	49	-	-	ADJ
inlawrev-21198	2740	50	grade	grade	ADJ
inlawrev-21198	2740	51	gasoline	gasoline	NOUN
inlawrev-21198	2740	52	equipment	equipment	NOUN
inlawrev-21198	2740	53	to	to	PART
inlawrev-21198	2740	54	produce	produce	VERB
inlawrev-21198	2740	55	a	a	DET
inlawrev-21198	2740	56	third	third	ADJ
inlawrev-21198	2740	57	,	,	PUNCT
inlawrev-21198	2740	58	distinctive	distinctive	ADJ
inlawrev-21198	2740	59	gasoline	gasoline	NOUN
inlawrev-21198	2740	60	grade	grade	NOUN
inlawrev-21198	2740	61	.	.	PUNCT
inlawrev-21198	2741	1	these788	these788	PROPN
inlawrev-21198	2741	2	realistic	realistic	ADJ
inlawrev-21198	2741	3	inferences	inference	NOUN
inlawrev-21198	2741	4	established	establish	VERB
inlawrev-21198	2741	5	that	that	SCONJ
inlawrev-21198	2741	6	the	the	DET
inlawrev-21198	2741	7	composition	composition	NOUN
inlawrev-21198	2741	8	of	of	ADP
inlawrev-21198	2741	9	crystal	crystal	NOUN
inlawrev-21198	2741	10	’s	’s	PART
inlawrev-21198	2741	11	mid	mid	ADJ
inlawrev-21198	2741	12	-	-	ADJ
inlawrev-21198	2741	13	grade	grade	ADJ
inlawrev-21198	2741	14	gasoline	gasoline	NOUN
inlawrev-21198	2741	15	contrasted	contrast	VERB
inlawrev-21198	2741	16	from	from	ADP
inlawrev-21198	2741	17	its	its	PRON
inlawrev-21198	2741	18	other	other	ADJ
inlawrev-21198	2741	19	compositions	composition	NOUN
inlawrev-21198	2741	20	.	.	PUNCT
inlawrev-21198	2742	1	w	w	NOUN
inlawrev-21198	2742	2	hile	hile	NOUN
inlawrev-21198	2742	3	this	this	PRON
inlawrev-21198	2742	4	suggested	suggest	VERB
inlawrev-21198	2742	5	that789	that789	PROPN
inlawrev-21198	2742	6	crystal	crystal	NOUN
inlawrev-21198	2742	7	used	use	VERB
inlawrev-21198	2742	8	its	its	PRON
inlawrev-21198	2742	9	mid	mid	ADJ
inlawrev-21198	2742	10	-	-	ADJ
inlawrev-21198	2742	11	grade	grade	ADJ
inlawrev-21198	2742	12	gasoline	gasoline	NOUN
inlawrev-21198	2742	13	equipment	equipment	NOUN
inlawrev-21198	2742	14	within	within	ADP
inlawrev-21198	2742	15	an	an	DET
inlawrev-21198	2742	16	integrated	integrated	ADJ
inlawrev-21198	2742	17	production	production	NOUN
inlawrev-21198	2742	18	777	777	NUM
inlawrev-21198	2742	19	.	.	PUNCT
inlawrev-21198	2743	1	i	i	PRON
inlawrev-21198	2743	2	d.	d.	PROPN
inlawrev-21198	2743	3	778	778	NUM
inlawrev-21198	2743	4	.	.	PUNCT
inlawrev-21198	2744	1	i	i	PRON
inlawrev-21198	2744	2	d.	d.	PROPN
inlawrev-21198	2744	3	at	at	ADP
inlawrev-21198	2744	4	884	884	NUM
inlawrev-21198	2744	5	.	.	PUNCT
inlawrev-21198	2745	1	779	779	NUM
inlawrev-21198	2745	2	.	.	PUNCT
inlawrev-21198	2746	1	i	i	PRON
inlawrev-21198	2746	2	d.	d.	PROPN
inlawrev-21198	2746	3	780	780	NUM
inlawrev-21198	2746	4	.	.	PUNCT
inlawrev-21198	2747	1	i	i	PRON
inlawrev-21198	2747	2	d.	d.	PROPN
inlawrev-21198	2747	3	at	at	ADP
inlawrev-21198	2747	4	886	886	NUM
inlawrev-21198	2747	5	.	.	PUNCT
inlawrev-21198	2748	1	781	781	NUM
inlawrev-21198	2748	2	.	.	PUNCT
inlawrev-21198	2749	1	i	i	PRON
inlawrev-21198	2749	2	d.	d.	PROPN
inlawrev-21198	2749	3	782	782	NUM
inlawrev-21198	2749	4	.	.	PUNCT
inlawrev-21198	2750	1	i	i	PRON
inlawrev-21198	2750	2	d.	d.	PROPN
inlawrev-21198	2750	3	783	783	NUM
inlawrev-21198	2750	4	.	.	PUNCT
inlawrev-21198	2751	1	i	i	PRON
inlawrev-21198	2751	2	d.	d.	PROPN
inlawrev-21198	2751	3	at	at	ADP
inlawrev-21198	2751	4	886	886	NUM
inlawrev-21198	2751	5	-	-	SYM
inlawrev-21198	2751	6	87	87	NUM
inlawrev-21198	2751	7	.	.	PUNCT
inlawrev-21198	2752	1	784	784	NUM
inlawrev-21198	2752	2	.	.	PUNCT
inlawrev-21198	2753	1	i	i	PRON
inlawrev-21198	2753	2	d.	d.	PROPN
inlawrev-21198	2753	3	at	at	ADP
inlawrev-21198	2753	4	887	887	NUM
inlawrev-21198	2753	5	.	.	PUNCT
inlawrev-21198	2754	1	785	785	NUM
inlawrev-21198	2754	2	.	.	PUNCT
inlawrev-21198	2755	1	i	i	PRON
inlawrev-21198	2755	2	d.	d.	PROPN
inlawrev-21198	2755	3	786	786	NUM
inlawrev-21198	2755	4	.	.	PUNCT
inlawrev-21198	2756	1	i	i	PRON
inlawrev-21198	2756	2	d.	d.	PROPN
inlawrev-21198	2756	3	787	787	NUM
inlawrev-21198	2756	4	.	.	PUNCT
inlawrev-21198	2757	1	i	i	PRON
inlawrev-21198	2757	2	d.	d.	PROPN
inlawrev-21198	2757	3	788	788	NUM
inlawrev-21198	2757	4	.	.	PUNCT
inlawrev-21198	2758	1	i	i	PRON
inlawrev-21198	2758	2	d.	d.	PROPN
inlawrev-21198	2758	3	789	789	NUM
inlawrev-21198	2758	4	.	.	PUNCT
inlawrev-21198	2759	1	i	i	PRON
inlawrev-21198	2759	2	d.	d.	PROPN
inlawrev-21198	2759	3	1300	1300	NUM
inlawrev-21198	2759	4	indiana	indiana	PROPN
inlawrev-21198	2759	5	law	law	PROPN
inlawrev-21198	2759	6	review	review	NOUN
inlawrev-21198	2759	7	[	[	X
inlawrev-21198	2759	8	vol	vol	NOUN
inlawrev-21198	2759	9	.	.	PUNCT
inlawrev-21198	2760	1	49:1235	49:1235	NUM
inlawrev-21198	2760	2	process	process	NOUN
inlawrev-21198	2760	3	,	,	PUNCT
inlawrev-21198	2760	4	the	the	DET
inlawrev-21198	2760	5	facts	fact	NOUN
inlawrev-21198	2760	6	did	do	AUX
inlawrev-21198	2760	7	not	not	PART
inlawrev-21198	2760	8	aid	aid	VERB
inlawrev-21198	2760	9	the	the	DET
inlawrev-21198	2760	10	tax	tax	NOUN
inlawrev-21198	2760	11	court	court	NOUN
inlawrev-21198	2760	12	.	.	PUNCT
inlawrev-21198	2761	1	accordingly	accordingly	ADV
inlawrev-21198	2761	2	,	,	PUNCT
inlawrev-21198	2761	3	the	the	DET
inlawrev-21198	2761	4	tax	tax	NOUN
inlawrev-21198	2761	5	court	court	NOUN
inlawrev-21198	2761	6	ruled790	ruled790	PROPN
inlawrev-21198	2761	7	that	that	SCONJ
inlawrev-21198	2761	8	there	there	PRON
inlawrev-21198	2761	9	was	be	VERB
inlawrev-21198	2761	10	a	a	DET
inlawrev-21198	2761	11	genuine	genuine	ADJ
inlawrev-21198	2761	12	issue	issue	NOUN
inlawrev-21198	2761	13	of	of	ADP
inlawrev-21198	2761	14	fact	fact	NOUN
inlawrev-21198	2761	15	,	,	PUNCT
inlawrev-21198	2761	16	and	and	CCONJ
inlawrev-21198	2761	17	therefore	therefore	ADV
inlawrev-21198	2761	18	,	,	PUNCT
inlawrev-21198	2761	19	neither	neither	DET
inlawrev-21198	2761	20	party	party	NOUN
inlawrev-21198	2761	21	was	be	AUX
inlawrev-21198	2761	22	entitled	entitle	VERB
inlawrev-21198	2761	23	to	to	PART
inlawrev-21198	2761	24	summary	summary	VERB
inlawrev-21198	2761	25	judgment	judgment	NOUN
inlawrev-21198	2761	26	on	on	ADP
inlawrev-21198	2761	27	this	this	DET
inlawrev-21198	2761	28	issue	issue	NOUN
inlawrev-21198	2761	29	.	.	PUNCT
inlawrev-21198	2762	1	for	for	ADP
inlawrev-21198	2762	2	these	these	DET
inlawrev-21198	2762	3	reasons	reason	NOUN
inlawrev-21198	2762	4	,	,	PUNCT
inlawrev-21198	2762	5	the	the	DET
inlawrev-21198	2762	6	tax	tax	NOUN
inlawrev-21198	2762	7	court	court	NOUN
inlawrev-21198	2762	8	granted791	granted791	PROPN
inlawrev-21198	2762	9	summary	summary	NOUN
inlawrev-21198	2762	10	judgment	judgment	NOUN
inlawrev-21198	2762	11	in	in	ADP
inlawrev-21198	2762	12	favor	favor	NOUN
inlawrev-21198	2762	13	of	of	ADP
inlawrev-21198	2762	14	the	the	DET
inlawrev-21198	2762	15	department	department	NOUN
inlawrev-21198	2762	16	with	with	ADP
inlawrev-21198	2762	17	respect	respect	NOUN
inlawrev-21198	2762	18	to	to	ADP
inlawrev-21198	2762	19	the	the	DET
inlawrev-21198	2762	20	first	first	ADJ
inlawrev-21198	2762	21	two	two	NUM
inlawrev-21198	2762	22	issues	issue	NOUN
inlawrev-21198	2762	23	and	and	CCONJ
inlawrev-21198	2762	24	denied	deny	VERB
inlawrev-21198	2762	25	the	the	DET
inlawrev-21198	2762	26	department	department	NOUN
inlawrev-21198	2762	27	’s	’s	PART
inlawrev-21198	2762	28	m	m	VERB
inlawrev-21198	2762	29	otion	otion	NOUN
inlawrev-21198	2762	30	with	with	ADP
inlawrev-21198	2762	31	respect	respect	NOUN
inlawrev-21198	2762	32	to	to	ADP
inlawrev-21198	2762	33	the	the	DET
inlawrev-21198	2762	34	third	third	ADJ
inlawrev-21198	2762	35	issue	issue	NOUN
inlawrev-21198	2762	36	.	.	PUNCT
inlawrev-21198	2763	1	792	792	NUM
inlawrev-21198	2763	2	d.	d.	PROPN
inlawrev-21198	2763	3	corporate	corporate	ADJ
inlawrev-21198	2763	4	income	income	NOUN
inlawrev-21198	2763	5	tax	tax	NOUN
inlawrev-21198	2763	6	1	1	NUM
inlawrev-21198	2763	7	.	.	PUNCT
inlawrev-21198	2763	8	espn	espn	PROPN
inlawrev-21198	2763	9	productions	productions	PROPN
inlawrev-21198	2763	10	,	,	PUNCT
inlawrev-21198	2763	11	inc	inc	PROPN
inlawrev-21198	2763	12	.	.	PROPN
inlawrev-21198	2763	13	v.	v.	PROPN
inlawrev-21198	2763	14	indiana	indiana	PROPN
inlawrev-21198	2763	15	department	department	PROPN
inlawrev-21198	2763	16	of	of	ADP
inlawrev-21198	2763	17	state	state	PROPN
inlawrev-21198	2763	18	r	r	PROPN
inlawrev-21198	2763	19	evenue	evenue	VERB
inlawrev-21198	2763	20	.	.	PUNCT
inlawrev-21198	2764	1	—	—	PUNCT
inlawrev-21198	2764	2	espn	espn	PROPN
inlawrev-21198	2764	3	productions	productions	PROPN
inlawrev-21198	2764	4	,	,	PUNCT
inlawrev-21198	2764	5	inc	inc	PROPN
inlawrev-21198	2764	6	.	.	PROPN
inlawrev-21198	2764	7	was	be	AUX
inlawrev-21198	2764	8	a	a	DET
inlawrev-21198	2764	9	delaware	delaware	PROPN
inlawrev-21198	2764	10	corporation	corporation	NOUN
inlawrev-21198	2764	11	with	with	ADP
inlawrev-21198	2764	12	its793	its793	ADJ
inlawrev-21198	2764	13	principal	principal	ADJ
inlawrev-21198	2764	14	office	office	NOUN
inlawrev-21198	2764	15	in	in	ADP
inlawrev-21198	2764	16	bristol	bristol	PROPN
inlawrev-21198	2764	17	,	,	PUNCT
inlawrev-21198	2764	18	connecticut	connecticut	PROPN
inlawrev-21198	2764	19	.	.	PUNCT
inlawrev-21198	2765	1	for	for	ADP
inlawrev-21198	2765	2	the	the	DET
inlawrev-21198	2765	3	2007	2007	NUM
inlawrev-21198	2765	4	to	to	ADP
inlawrev-21198	2765	5	2010	2010	NUM
inlawrev-21198	2765	6	tax	tax	NOUN
inlawrev-21198	2765	7	years	year	NOUN
inlawrev-21198	2765	8	,	,	PUNCT
inlawrev-21198	2765	9	espn794	espn794	PROPN
inlawrev-21198	2765	10	filed	file	VERB
inlawrev-21198	2765	11	indiana	indiana	PROPN
inlawrev-21198	2765	12	corporate	corporate	ADJ
inlawrev-21198	2765	13	income	income	NOUN
inlawrev-21198	2765	14	tax	tax	NOUN
inlawrev-21198	2765	15	returns	return	NOUN
inlawrev-21198	2765	16	,	,	PUNCT
inlawrev-21198	2765	17	and	and	CCONJ
inlawrev-21198	2765	18	thereafter	thereafter	ADV
inlawrev-21198	2765	19	,	,	PUNCT
inlawrev-21198	2765	20	the	the	DET
inlawrev-21198	2765	21	department	department	NOUN
inlawrev-21198	2765	22	issued	issue	VERB
inlawrev-21198	2765	23	n	n	DET
inlawrev-21198	2765	24	otices	otice	NOUN
inlawrev-21198	2765	25	of	of	ADP
inlawrev-21198	2765	26	proposed	propose	VERB
inlawrev-21198	2765	27	assessment	assessment	NOUN
inlawrev-21198	2765	28	,	,	PUNCT
inlawrev-21198	2765	29	asserting	assert	VERB
inlawrev-21198	2765	30	that	that	SCONJ
inlawrev-21198	2765	31	espn	espn	PROPN
inlawrev-21198	2765	32	owed	owe	VERB
inlawrev-21198	2765	33	additional	additional	ADJ
inlawrev-21198	2765	34	tax.795	tax.795	NOUN
inlawrev-21198	2765	35	subsequently	subsequently	ADV
inlawrev-21198	2765	36	,	,	PUNCT
inlawrev-21198	2765	37	espn	espn	PROPN
inlawrev-21198	2765	38	protested	protest	VERB
inlawrev-21198	2765	39	the	the	DET
inlawrev-21198	2765	40	department	department	NOUN
inlawrev-21198	2765	41	’s	’s	PART
inlawrev-21198	2765	42	proposal	proposal	NOUN
inlawrev-21198	2765	43	,	,	PUNCT
inlawrev-21198	2765	44	and	and	CCONJ
inlawrev-21198	2765	45	then	then	ADV
inlawrev-21198	2765	46	the	the	DET
inlawrev-21198	2765	47	department	department	NOUN
inlawrev-21198	2765	48	issued	issue	VERB
inlawrev-21198	2765	49	a	a	DET
inlawrev-21198	2765	50	letter	letter	NOUN
inlawrev-21198	2765	51	of	of	ADP
inlawrev-21198	2765	52	findings	finding	NOUN
inlawrev-21198	2765	53	,	,	PUNCT
inlawrev-21198	2765	54	which	which	PRON
inlawrev-21198	2765	55	denied	deny	VERB
inlawrev-21198	2765	56	the	the	DET
inlawrev-21198	2765	57	protest	protest	NOUN
inlawrev-21198	2765	58	.	.	PUNCT
inlawrev-21198	2766	1	thereafter,796	thereafter,796	PROPN
inlawrev-21198	2766	2	espn	espn	PROPN
inlawrev-21198	2766	3	initiated	initiate	VERB
inlawrev-21198	2766	4	a	a	DET
inlawrev-21198	2766	5	tax	tax	NOUN
inlawrev-21198	2766	6	appeal	appeal	NOUN
inlawrev-21198	2766	7	to	to	ADP
inlawrev-21198	2766	8	the	the	DET
inlawrev-21198	2766	9	tax	tax	NOUN
inlawrev-21198	2766	10	court.797	court.797	NOUN
inlawrev-21198	2766	11	e	e	PROPN
inlawrev-21198	2766	12	spn	spn	PROPN
inlawrev-21198	2766	13	was	be	AUX
inlawrev-21198	2766	14	entitled	entitle	VERB
inlawrev-21198	2766	15	to	to	PART
inlawrev-21198	2766	16	have	have	VERB
inlawrev-21198	2766	17	its	its	PRON
inlawrev-21198	2766	18	tax	tax	NOUN
inlawrev-21198	2766	19	records	record	NOUN
inlawrev-21198	2766	20	contained	contain	VERB
inlawrev-21198	2766	21	in	in	ADP
inlawrev-21198	2766	22	the	the	DET
inlawrev-21198	2766	23	judicial	judicial	ADJ
inlawrev-21198	2766	24	record	record	NOUN
inlawrev-21198	2766	25	sealed	seal	VERB
inlawrev-21198	2766	26	and	and	CCONJ
inlawrev-21198	2766	27	protected	protect	VERB
inlawrev-21198	2766	28	from	from	ADP
inlawrev-21198	2766	29	public	public	ADJ
inlawrev-21198	2766	30	access	access	NOUN
inlawrev-21198	2766	31	.	.	PUNCT
inlawrev-21198	2767	1	however	however	ADV
inlawrev-21198	2767	2	,	,	PUNCT
inlawrev-21198	2767	3	such	such	ADJ
inlawrev-21198	2767	4	protection	protection	NOUN
inlawrev-21198	2767	5	did	do	AUX
inlawrev-21198	2767	6	not798	not798	PROPN
inlawrev-21198	2767	7	extend	extend	VERB
inlawrev-21198	2767	8	to	to	ADP
inlawrev-21198	2767	9	espn	espn	PROPN
inlawrev-21198	2767	10	’s	’s	PART
inlawrev-21198	2767	11	supplement	supplement	NOUN
inlawrev-21198	2767	12	to	to	ADP
inlawrev-21198	2767	13	the	the	DET
inlawrev-21198	2767	14	protest	protest	NOUN
inlawrev-21198	2767	15	.	.	PUNCT
inlawrev-21198	2768	1	as	as	ADP
inlawrev-21198	2768	2	such	such	ADJ
inlawrev-21198	2768	3	,	,	PUNCT
inlawrev-21198	2768	4	the	the	DET
inlawrev-21198	2768	5	supplement	supplement	NOUN
inlawrev-21198	2768	6	to799	to799	PROPN
inlawrev-21198	2768	7	protest	protest	NOUN
inlawrev-21198	2768	8	did	do	AUX
inlawrev-21198	2768	9	not	not	PART
inlawrev-21198	2768	10	contain	contain	VERB
inlawrev-21198	2768	11	trade	trade	NOUN
inlawrev-21198	2768	12	secrets	secret	NOUN
inlawrev-21198	2768	13	,	,	PUNCT
inlawrev-21198	2768	14	as	as	SCONJ
inlawrev-21198	2768	15	the	the	DET
inlawrev-21198	2768	16	quotations	quotation	NOUN
inlawrev-21198	2768	17	therein	therein	ADV
inlawrev-21198	2768	18	did	do	AUX
inlawrev-21198	2768	19	not	not	PART
inlawrev-21198	2768	20	contain	contain	VERB
inlawrev-21198	2768	21	any	any	DET
inlawrev-21198	2768	22	business	business	NOUN
inlawrev-21198	2768	23	model	model	NOUN
inlawrev-21198	2768	24	or	or	CCONJ
inlawrev-21198	2768	25	pricing	pricing	NOUN
inlawrev-21198	2768	26	information	information	NOUN
inlawrev-21198	2768	27	,	,	PUNCT
inlawrev-21198	2768	28	but	but	CCONJ
inlawrev-21198	2768	29	merely	merely	ADV
inlawrev-21198	2768	30	stated	state	VERB
inlawrev-21198	2768	31	the	the	DET
inlawrev-21198	2768	32	purpose	purpose	NOUN
inlawrev-21198	2768	33	of	of	ADP
inlawrev-21198	2768	34	the	the	DET
inlawrev-21198	2768	35	cable	cable	NOUN
inlawrev-21198	2768	36	tv	tv	NOUN
inlawrev-21198	2768	37	license	license	NOUN
inlawrev-21198	2768	38	agreements	agreement	NOUN
inlawrev-21198	2768	39	themselves	themselves	PRON
inlawrev-21198	2768	40	,	,	PUNCT
inlawrev-21198	2768	41	which	which	PRON
inlawrev-21198	2768	42	was	be	AUX
inlawrev-21198	2768	43	already	already	ADV
inlawrev-21198	2768	44	readily	readily	ADV
inlawrev-21198	2768	45	ascertainable	ascertainable	ADJ
inlawrev-21198	2768	46	from	from	ADP
inlawrev-21198	2768	47	the	the	DET
inlawrev-21198	2768	48	public	public	ADJ
inlawrev-21198	2768	49	documents	document	NOUN
inlawrev-21198	2768	50	which	which	PRON
inlawrev-21198	2768	51	were	be	AUX
inlawrev-21198	2768	52	filed	file	VERB
inlawrev-21198	2768	53	in	in	ADP
inlawrev-21198	2768	54	the	the	DET
inlawrev-21198	2768	55	case	case	NOUN
inlawrev-21198	2768	56	.	.	PUNCT
inlawrev-21198	2769	1	accordingly	accordingly	ADV
inlawrev-21198	2769	2	,	,	PUNCT
inlawrev-21198	2769	3	the	the	DET
inlawrev-21198	2769	4	clerk	clerk	NOUN
inlawrev-21198	2769	5	of800	of800	PROPN
inlawrev-21198	2769	6	the	the	DET
inlawrev-21198	2769	7	tax	tax	NOUN
inlawrev-21198	2769	8	court	court	NOUN
inlawrev-21198	2769	9	was	be	AUX
inlawrev-21198	2769	10	ordered	order	VERB
inlawrev-21198	2769	11	to	to	PART
inlawrev-21198	2769	12	give	give	VERB
inlawrev-21198	2769	13	back	back	ADP
inlawrev-21198	2769	14	any	any	DET
inlawrev-21198	2769	15	green	green	ADJ
inlawrev-21198	2769	16	copies	copy	NOUN
inlawrev-21198	2769	17	of	of	ADP
inlawrev-21198	2769	18	the	the	DET
inlawrev-21198	2769	19	supplement	supplement	NOUN
inlawrev-21198	2769	20	to	to	PART
inlawrev-21198	2769	21	protest	protest	VERB
inlawrev-21198	2769	22	to	to	ADP
inlawrev-21198	2769	23	espn	espn	PROPN
inlawrev-21198	2769	24	.	.	PUNCT
inlawrev-21198	2770	1	801	801	NUM
inlawrev-21198	2770	2	2	2	NUM
inlawrev-21198	2770	3	.	.	PUNCT
inlawrev-21198	2770	4	pinnacle	pinnacle	PROPN
inlawrev-21198	2770	5	entertainment	entertainment	PROPN
inlawrev-21198	2770	6	,	,	PUNCT
inlawrev-21198	2770	7	inc	inc	PROPN
inlawrev-21198	2770	8	.	.	PROPN
inlawrev-21198	2770	9	v.	v.	PROPN
inlawrev-21198	2770	10	indiana	indiana	PROPN
inlawrev-21198	2770	11	department	department	PROPN
inlawrev-21198	2770	12	of	of	ADP
inlawrev-21198	2770	13	state	state	PROPN
inlawrev-21198	2770	14	revenue	revenue	NOUN
inlawrev-21198	2770	15	.	.	PUNCT
inlawrev-21198	2770	16	—	—	PUNCT
inlawrev-21198	2770	17	pinnacle	pinnacle	PROPN
inlawrev-21198	2770	18	entertainment	entertainment	PROPN
inlawrev-21198	2770	19	,	,	PUNCT
inlawrev-21198	2770	20	inc	inc	PROPN
inlawrev-21198	2770	21	.	.	PROPN
inlawrev-21198	2770	22	was	be	AUX
inlawrev-21198	2770	23	a	a	DET
inlawrev-21198	2770	24	delaware	delaware	PROPN
inlawrev-21198	2770	25	corporation	corporation	NOUN
inlawrev-21198	2770	26	with	with	ADP
inlawrev-21198	2770	27	its802	its802	PROPN
inlawrev-21198	2770	28	headquarters	headquarters	PROPN
inlawrev-21198	2770	29	in	in	ADP
inlawrev-21198	2770	30	las	las	PROPN
inlawrev-21198	2770	31	vegas	vegas	PROPN
inlawrev-21198	2770	32	,	,	PUNCT
inlawrev-21198	2770	33	nevada	nevada	PROPN
inlawrev-21198	2770	34	.	.	PROPN
inlawrev-21198	2771	1	pinnacle	pinnacle	PROPN
inlawrev-21198	2771	2	operated	operate	VERB
inlawrev-21198	2771	3	a	a	DET
inlawrev-21198	2771	4	pari	pari	ADJ
inlawrev-21198	2771	5	-	-	PUNCT
inlawrev-21198	2771	6	mutuel	mutuel	NOUN
inlawrev-21198	2771	7	horse803	horse803	NOUN
inlawrev-21198	2771	8	racing	race	VERB
inlawrev-21198	2771	9	establishment	establishment	NOUN
inlawrev-21198	2771	10	and	and	CCONJ
inlawrev-21198	2771	11	a	a	DET
inlawrev-21198	2771	12	card	card	NOUN
inlawrev-21198	2771	13	club	club	NOUN
inlawrev-21198	2771	14	in	in	ADP
inlawrev-21198	2771	15	its	its	PRON
inlawrev-21198	2771	16	building	building	NOUN
inlawrev-21198	2771	17	in	in	ADP
inlawrev-21198	2771	18	inglewood	inglewood	PROPN
inlawrev-21198	2771	19	,	,	PUNCT
inlawrev-21198	2771	20	california.804	california.804	NOUN
inlawrev-21198	2771	21	during	during	ADP
inlawrev-21198	2771	22	1999	1999	NUM
inlawrev-21198	2771	23	,	,	PUNCT
inlawrev-21198	2771	24	pinnacle	pinnacle	PROPN
inlawrev-21198	2771	25	executed	execute	VERB
inlawrev-21198	2771	26	an	an	DET
inlawrev-21198	2771	27	a	a	DET
inlawrev-21198	2771	28	sset	sset	ADJ
inlawrev-21198	2771	29	purchase	purchase	NOUN
inlawrev-21198	2771	30	agreement	agreement	NOUN
inlawrev-21198	2771	31	to	to	PART
inlawrev-21198	2771	32	sell	sell	VERB
inlawrev-21198	2771	33	pinnacle	pinnacle	PROPN
inlawrev-21198	2771	34	’s	’s	PART
inlawrev-21198	2771	35	790	790	NUM
inlawrev-21198	2771	36	.	.	PUNCT
inlawrev-21198	2772	1	i	i	PRON
inlawrev-21198	2772	2	d.	d.	PROPN
inlawrev-21198	2772	3	791	791	NUM
inlawrev-21198	2772	4	.	.	PUNCT
inlawrev-21198	2773	1	i	i	PRON
inlawrev-21198	2773	2	d.	d.	PROPN
inlawrev-21198	2773	3	at	at	ADP
inlawrev-21198	2773	4	887	887	NUM
inlawrev-21198	2773	5	-	-	SYM
inlawrev-21198	2773	6	88	88	NUM
inlawrev-21198	2773	7	.	.	PUNCT
inlawrev-21198	2774	1	792	792	NUM
inlawrev-21198	2774	2	.	.	PUNCT
inlawrev-21198	2775	1	i	i	PRON
inlawrev-21198	2775	2	d.	d.	PROPN
inlawrev-21198	2775	3	at	at	ADP
inlawrev-21198	2775	4	888	888	NUM
inlawrev-21198	2775	5	.	.	PUNCT
inlawrev-21198	2776	1	793	793	NUM
inlawrev-21198	2776	2	.	.	NOUN
inlawrev-21198	2776	3	28	28	NUM
inlawrev-21198	2776	4	n.e.3d	n.e.3d	NUM
inlawrev-21198	2776	5	378	378	NUM
inlawrev-21198	2776	6	(	(	PUNCT
inlawrev-21198	2776	7	ind	ind	NOUN
inlawrev-21198	2776	8	.	.	PUNCT
inlawrev-21198	2777	1	t.c	t.c	PROPN
inlawrev-21198	2777	2	.	.	PROPN
inlawrev-21198	2777	3	2015	2015	NUM
inlawrev-21198	2777	4	)	)	PUNCT
inlawrev-21198	2777	5	.	.	PUNCT
inlawrev-21198	2778	1	794	794	X
inlawrev-21198	2778	2	.	.	PUNCT
inlawrev-21198	2779	1	i	i	PRON
inlawrev-21198	2779	2	d.	d.	PROPN
inlawrev-21198	2779	3	at	at	ADP
inlawrev-21198	2779	4	380	380	NUM
inlawrev-21198	2779	5	.	.	PUNCT
inlawrev-21198	2779	6	795	795	NUM
inlawrev-21198	2779	7	.	.	PUNCT
inlawrev-21198	2780	1	i	i	PRON
inlawrev-21198	2780	2	d.	d.	PROPN
inlawrev-21198	2780	3	796	796	NUM
inlawrev-21198	2780	4	.	.	PUNCT
inlawrev-21198	2781	1	i	i	PRON
inlawrev-21198	2781	2	d.	d.	PROPN
inlawrev-21198	2781	3	797	797	NUM
inlawrev-21198	2781	4	.	.	PUNCT
inlawrev-21198	2782	1	i	i	PRON
inlawrev-21198	2782	2	d.	d.	PROPN
inlawrev-21198	2782	3	798	798	NUM
inlawrev-21198	2782	4	.	.	PUNCT
inlawrev-21198	2783	1	i	i	PRON
inlawrev-21198	2783	2	d.	d.	PROPN
inlawrev-21198	2783	3	799	799	NUM
inlawrev-21198	2783	4	.	.	PUNCT
inlawrev-21198	2784	1	i	i	PRON
inlawrev-21198	2784	2	d.	d.	PROPN
inlawrev-21198	2784	3	at	at	ADP
inlawrev-21198	2784	4	383	383	NUM
inlawrev-21198	2784	5	.	.	PUNCT
inlawrev-21198	2784	6	800	800	NUM
inlawrev-21198	2784	7	.	.	PUNCT
inlawrev-21198	2785	1	i	i	PRON
inlawrev-21198	2785	2	d.	d.	PROPN
inlawrev-21198	2785	3	801	801	NUM
inlawrev-21198	2785	4	.	.	PUNCT
inlawrev-21198	2786	1	i	i	PRON
inlawrev-21198	2786	2	d.	d.	PROPN
inlawrev-21198	2786	3	802	802	NUM
inlawrev-21198	2786	4	.	.	PROPN
inlawrev-21198	2786	5	32	32	NUM
inlawrev-21198	2786	6	n.e.3d	n.e.3d	NUM
inlawrev-21198	2786	7	1216	1216	NUM
inlawrev-21198	2786	8	(	(	PUNCT
inlawrev-21198	2786	9	ind	ind	NOUN
inlawrev-21198	2786	10	.	.	PUNCT
inlawrev-21198	2787	1	t.c	t.c	PROPN
inlawrev-21198	2787	2	.	.	PROPN
inlawrev-21198	2787	3	2015	2015	NUM
inlawrev-21198	2787	4	)	)	PUNCT
inlawrev-21198	2787	5	.	.	PUNCT
inlawrev-21198	2788	1	803	803	NUM
inlawrev-21198	2788	2	.	.	PUNCT
inlawrev-21198	2789	1	i	i	PRON
inlawrev-21198	2789	2	d.	d.	PROPN
inlawrev-21198	2789	3	at	at	ADP
inlawrev-21198	2789	4	1217	1217	NUM
inlawrev-21198	2789	5	.	.	PUNCT
inlawrev-21198	2790	1	804	804	NUM
inlawrev-21198	2790	2	.	.	PUNCT
inlawrev-21198	2791	1	i	i	PRON
inlawrev-21198	2791	2	d.	d.	PROPN
inlawrev-21198	2791	3	2016	2016	NUM
inlawrev-21198	2791	4	]	]	PUNCT
inlawrev-21198	2792	1	taxation	taxation	NOUN
inlawrev-21198	2792	2	1301	1301	NUM
inlawrev-21198	2792	3	racetrack	racetrack	NOUN
inlawrev-21198	2792	4	and	and	CCONJ
inlawrev-21198	2792	5	building	building	NOUN
inlawrev-21198	2792	6	to	to	PART
inlawrev-21198	2792	7	churchill	churchill	VERB
inlawrev-21198	2792	8	downs	down	NOUN
inlawrev-21198	2792	9	for	for	ADP
inlawrev-21198	2792	10	$	$	SYM
inlawrev-21198	2792	11	140	140	NUM
inlawrev-21198	2792	12	million	million	NUM
inlawrev-21198	2792	13	in	in	ADP
inlawrev-21198	2792	14	cash	cash	NOUN
inlawrev-21198	2792	15	.	.	PUNCT
inlawrev-21198	2793	1	for805	for805	PROPN
inlawrev-21198	2793	2	purposes	purpose	NOUN
inlawrev-21198	2793	3	of	of	ADP
inlawrev-21198	2793	4	federal	federal	ADJ
inlawrev-21198	2793	5	income	income	NOUN
inlawrev-21198	2793	6	taxation	taxation	NOUN
inlawrev-21198	2793	7	,	,	PUNCT
inlawrev-21198	2793	8	pinnacle	pinnacle	PROPN
inlawrev-21198	2793	9	thereafter	thereafter	ADV
inlawrev-21198	2793	10	reported	report	VERB
inlawrev-21198	2793	11	the	the	DET
inlawrev-21198	2793	12	gain	gain	NOUN
inlawrev-21198	2793	13	under	under	ADP
inlawrev-21198	2793	14	the	the	DET
inlawrev-21198	2793	15	installment	installment	NOUN
inlawrev-21198	2793	16	method	method	NOUN
inlawrev-21198	2793	17	.	.	PUNCT
inlawrev-21198	2794	1	pinnacle	pinnacle	PROPN
inlawrev-21198	2794	2	then	then	ADV
inlawrev-21198	2794	3	filed	file	VERB
inlawrev-21198	2794	4	an	an	DET
inlawrev-21198	2794	5	indiana	indiana	PROPN
inlawrev-21198	2794	6	adjusted	adjust	VERB
inlawrev-21198	2794	7	gross	gross	ADJ
inlawrev-21198	2794	8	income806	income806	PROPN
inlawrev-21198	2794	9	tax	tax	NOUN
inlawrev-21198	2794	10	return	return	NOUN
inlawrev-21198	2794	11	that	that	PRON
inlawrev-21198	2794	12	classified	classify	VERB
inlawrev-21198	2794	13	the	the	DET
inlawrev-21198	2794	14	gain	gain	NOUN
inlawrev-21198	2794	15	as	as	ADP
inlawrev-21198	2794	16	nonbusiness	nonbusiness	ADJ
inlawrev-21198	2794	17	income	income	NOUN
inlawrev-21198	2794	18	.	.	PUNCT
inlawrev-21198	2795	1	but	but	CCONJ
inlawrev-21198	2795	2	,	,	PUNCT
inlawrev-21198	2795	3	for	for	ADP
inlawrev-21198	2795	4	the	the	DET
inlawrev-21198	2795	5	2006	2006	NUM
inlawrev-21198	2795	6	and807	and807	PROPN
inlawrev-21198	2795	7	2007	2007	NUM
inlawrev-21198	2795	8	tax	tax	NOUN
inlawrev-21198	2795	9	years	year	NOUN
inlawrev-21198	2795	10	,	,	PUNCT
inlawrev-21198	2795	11	the	the	DET
inlawrev-21198	2795	12	department	department	NOUN
inlawrev-21198	2795	13	reclassified	reclassify	VERB
inlawrev-21198	2795	14	pinnacle	pinnacle	PROPN
inlawrev-21198	2795	15	’s	’s	PART
inlawrev-21198	2795	16	gain	gain	NOUN
inlawrev-21198	2795	17	as	as	ADP
inlawrev-21198	2795	18	business	business	NOUN
inlawrev-21198	2795	19	income	income	NOUN
inlawrev-21198	2795	20	and	and	CCONJ
inlawrev-21198	2795	21	assessed	assess	VERB
inlawrev-21198	2795	22	pinnacle	pinnacle	NOUN
inlawrev-21198	2795	23	with	with	ADP
inlawrev-21198	2795	24	additional	additional	ADJ
inlawrev-21198	2795	25	adjusted	adjust	VERB
inlawrev-21198	2795	26	gross	gross	ADJ
inlawrev-21198	2795	27	income	income	NOUN
inlawrev-21198	2795	28	tax	tax	NOUN
inlawrev-21198	2795	29	,	,	PUNCT
inlawrev-21198	2795	30	interest	interest	NOUN
inlawrev-21198	2795	31	,	,	PUNCT
inlawrev-21198	2795	32	and	and	CCONJ
inlawrev-21198	2795	33	penalties	penalty	NOUN
inlawrev-21198	2795	34	.	.	PUNCT
inlawrev-21198	2796	1	subsequently	subsequently	ADV
inlawrev-21198	2796	2	,	,	PUNCT
inlawrev-21198	2796	3	pinnacle	pinnacle	PROPN
inlawrev-21198	2796	4	protested	protest	VERB
inlawrev-21198	2796	5	the	the	DET
inlawrev-21198	2796	6	department	department	NOUN
inlawrev-21198	2796	7	’s	’s	PART
inlawrev-21198	2796	8	assessments,808	assessments,808	NOUN
inlawrev-21198	2796	9	which	which	PRON
inlawrev-21198	2796	10	resulted	result	VERB
inlawrev-21198	2796	11	in	in	ADP
inlawrev-21198	2796	12	the	the	DET
inlawrev-21198	2796	13	department	department	NOUN
inlawrev-21198	2796	14	issuing	issue	VERB
inlawrev-21198	2796	15	a	a	DET
inlawrev-21198	2796	16	letter	letter	NOUN
inlawrev-21198	2796	17	of	of	ADP
inlawrev-21198	2796	18	finding	find	VERB
inlawrev-21198	2796	19	that	that	PRON
inlawrev-21198	2796	20	upheld	uphold	VERB
inlawrev-21198	2796	21	each	each	PRON
inlawrev-21198	2796	22	of	of	ADP
inlawrev-21198	2796	23	the	the	DET
inlawrev-21198	2796	24	assessments	assessment	NOUN
inlawrev-21198	2796	25	.	.	PUNCT
inlawrev-21198	2797	1	accordingly	accordingly	ADV
inlawrev-21198	2797	2	,	,	PUNCT
inlawrev-21198	2797	3	pinnacle	pinnacle	PROPN
inlawrev-21198	2797	4	initiated	initiate	VERB
inlawrev-21198	2797	5	a	a	DET
inlawrev-21198	2797	6	tax	tax	NOUN
inlawrev-21198	2797	7	appeal	appeal	NOUN
inlawrev-21198	2797	8	to	to	ADP
inlawrev-21198	2797	9	the	the	DET
inlawrev-21198	2797	10	tax809	tax809	PROPN
inlawrev-21198	2797	11	court	court	NOUN
inlawrev-21198	2797	12	.	.	PUNCT
inlawrev-21198	2798	1	810	810	NUM
inlawrev-21198	2799	1	the	the	DET
inlawrev-21198	2799	2	first	first	ADJ
inlawrev-21198	2799	3	issue	issue	NOUN
inlawrev-21198	2799	4	that	that	SCONJ
inlawrev-21198	2799	5	the	the	DET
inlawrev-21198	2799	6	tax	tax	NOUN
inlawrev-21198	2799	7	court	court	NOUN
inlawrev-21198	2799	8	ruled	rule	VERB
inlawrev-21198	2799	9	on	on	ADP
inlawrev-21198	2799	10	was	be	AUX
inlawrev-21198	2799	11	whether	whether	SCONJ
inlawrev-21198	2799	12	an	an	DET
inlawrev-21198	2799	13	apportioned	apportioned	ADJ
inlawrev-21198	2799	14	sum	sum	NOUN
inlawrev-21198	2799	15	of	of	ADP
inlawrev-21198	2799	16	the	the	DET
inlawrev-21198	2799	17	gain	gain	NOUN
inlawrev-21198	2799	18	was	be	AUX
inlawrev-21198	2799	19	attributable	attributable	ADJ
inlawrev-21198	2799	20	to	to	ADP
inlawrev-21198	2799	21	indiana	indiana	PROPN
inlawrev-21198	2799	22	.	.	PUNCT
inlawrev-21198	2800	1	specifically	specifically	ADV
inlawrev-21198	2800	2	,	,	PUNCT
inlawrev-21198	2800	3	pinnacle	pinnacle	PROPN
inlawrev-21198	2800	4	argued	argue	VERB
inlawrev-21198	2800	5	that	that	SCONJ
inlawrev-21198	2800	6	the811	the811	PROPN
inlawrev-21198	2800	7	sale	sale	NOUN
inlawrev-21198	2800	8	proceeds	proceed	NOUN
inlawrev-21198	2800	9	were	be	AUX
inlawrev-21198	2800	10	not	not	PART
inlawrev-21198	2800	11	attributable	attributable	ADJ
inlawrev-21198	2800	12	to	to	ADP
inlawrev-21198	2800	13	indiana	indiana	PROPN
inlawrev-21198	2800	14	because	because	SCONJ
inlawrev-21198	2800	15	the	the	DET
inlawrev-21198	2800	16	property	property	NOUN
inlawrev-21198	2800	17	was	be	AUX
inlawrev-21198	2800	18	located	locate	VERB
inlawrev-21198	2800	19	in	in	ADP
inlawrev-21198	2800	20	california	california	PROPN
inlawrev-21198	2800	21	.	.	PUNCT
inlawrev-21198	2801	1	the	the	DET
inlawrev-21198	2801	2	department	department	NOUN
inlawrev-21198	2801	3	countered	counter	VERB
inlawrev-21198	2801	4	by	by	ADP
inlawrev-21198	2801	5	claiming	claim	VERB
inlawrev-21198	2801	6	that	that	SCONJ
inlawrev-21198	2801	7	indiana	indiana	PROPN
inlawrev-21198	2801	8	code	code	PROPN
inlawrev-21198	2801	9	section812	section812	PROPN
inlawrev-21198	2801	10	6	6	NUM
inlawrev-21198	2801	11	-	-	SYM
inlawrev-21198	2801	12	3	3	NUM
inlawrev-21198	2801	13	-	-	PUNCT
inlawrev-21198	2801	14	2	2	NUM
inlawrev-21198	2801	15	-	-	SYM
inlawrev-21198	2801	16	2.2	2.2	NUM
inlawrev-21198	2801	17	did	do	AUX
inlawrev-21198	2801	18	not	not	PART
inlawrev-21198	2801	19	impede	impede	VERB
inlawrev-21198	2801	20	indiana	indiana	PROPN
inlawrev-21198	2801	21	’s	’s	PART
inlawrev-21198	2801	22	capability	capability	NOUN
inlawrev-21198	2801	23	to	to	PART
inlawrev-21198	2801	24	tax	tax	VERB
inlawrev-21198	2801	25	part	part	NOUN
inlawrev-21198	2801	26	of	of	ADP
inlawrev-21198	2801	27	the	the	DET
inlawrev-21198	2801	28	gain	gain	NOUN
inlawrev-21198	2801	29	because	because	SCONJ
inlawrev-21198	2801	30	the	the	DET
inlawrev-21198	2801	31	asset	asset	NOUN
inlawrev-21198	2801	32	purchase	purchase	NOUN
inlawrev-21198	2801	33	agreement	agreement	NOUN
inlawrev-21198	2801	34	was	be	AUX
inlawrev-21198	2801	35	not	not	PART
inlawrev-21198	2801	36	an	an	DET
inlawrev-21198	2801	37	installment	installment	NOUN
inlawrev-21198	2801	38	sales	sale	NOUN
inlawrev-21198	2801	39	contract	contract	NOUN
inlawrev-21198	2801	40	.	.	PUNCT
inlawrev-21198	2802	1	813	813	NUM
inlawrev-21198	2802	2	the	the	DET
inlawrev-21198	2802	3	resolution	resolution	NOUN
inlawrev-21198	2802	4	of	of	ADP
inlawrev-21198	2802	5	the	the	DET
inlawrev-21198	2802	6	issue	issue	NOUN
inlawrev-21198	2802	7	turned	turn	VERB
inlawrev-21198	2802	8	on	on	ADP
inlawrev-21198	2802	9	whether	whether	SCONJ
inlawrev-21198	2802	10	the	the	DET
inlawrev-21198	2802	11	asset	asset	NOUN
inlawrev-21198	2802	12	purchase	purchase	NOUN
inlawrev-21198	2802	13	agreement	agreement	NOUN
inlawrev-21198	2802	14	was	be	AUX
inlawrev-21198	2802	15	an	an	DET
inlawrev-21198	2802	16	installment	installment	NOUN
inlawrev-21198	2802	17	sales	sale	NOUN
inlawrev-21198	2802	18	contract	contract	NOUN
inlawrev-21198	2802	19	.	.	PUNCT
inlawrev-21198	2803	1	the	the	DET
inlawrev-21198	2803	2	tax	tax	NOUN
inlawrev-21198	2803	3	court	court	NOUN
inlawrev-21198	2803	4	looked	look	VERB
inlawrev-21198	2803	5	to	to	ADP
inlawrev-21198	2803	6	the	the	DET
inlawrev-21198	2803	7	plain	plain	ADJ
inlawrev-21198	2803	8	meaning814	meaning814	PROPN
inlawrev-21198	2803	9	set	set	VERB
inlawrev-21198	2803	10	forth	forth	ADP
inlawrev-21198	2803	11	in	in	ADP
inlawrev-21198	2803	12	black	black	PROPN
inlawrev-21198	2803	13	’s	’s	PART
inlawrev-21198	2803	14	law	law	NOUN
inlawrev-21198	2803	15	dictionary	dictionary	PROPN
inlawrev-21198	2803	16	,	,	PUNCT
inlawrev-21198	2803	17	which	which	PRON
inlawrev-21198	2803	18	defines	define	VERB
inlawrev-21198	2803	19	an	an	DET
inlawrev-21198	2803	20	“	"	PUNCT
inlawrev-21198	2803	21	installment	installment	NOUN
inlawrev-21198	2803	22	”	"	PUNCT
inlawrev-21198	2803	23	as	as	ADP
inlawrev-21198	2803	24	“	"	PUNCT
inlawrev-21198	2803	25	a	a	DET
inlawrev-21198	2803	26	periodic	periodic	ADJ
inlawrev-21198	2803	27	partial	partial	ADJ
inlawrev-21198	2803	28	payment	payment	NOUN
inlawrev-21198	2803	29	of	of	ADP
inlawrev-21198	2803	30	a	a	DET
inlawrev-21198	2803	31	debt	debt	NOUN
inlawrev-21198	2803	32	.	.	PUNCT
inlawrev-21198	2803	33	”	"	PUNCT
inlawrev-21198	2804	1	accordingly	accordingly	ADV
inlawrev-21198	2804	2	,	,	PUNCT
inlawrev-21198	2804	3	the	the	DET
inlawrev-21198	2804	4	tax	tax	NOUN
inlawrev-21198	2804	5	court	court	NOUN
inlawrev-21198	2804	6	determined	determine	VERB
inlawrev-21198	2804	7	“	"	PUNCT
inlawrev-21198	2804	8	that	that	SCONJ
inlawrev-21198	2804	9	an815	an815	NOUN
inlawrev-21198	2805	1	‘	'	PUNCT
inlawrev-21198	2805	2	installment	installment	ADJ
inlawrev-21198	2805	3	sales	sale	NOUN
inlawrev-21198	2805	4	contract	contract	NOUN
inlawrev-21198	2805	5	’	'	PUNCT
inlawrev-21198	2805	6	is	be	AUX
inlawrev-21198	2805	7	a	a	DET
inlawrev-21198	2805	8	contract	contract	NOUN
inlawrev-21198	2805	9	for	for	ADP
inlawrev-21198	2805	10	the	the	DET
inlawrev-21198	2805	11	sale	sale	NOUN
inlawrev-21198	2805	12	of	of	ADP
inlawrev-21198	2805	13	property	property	NOUN
inlawrev-21198	2805	14	in	in	ADP
inlawrev-21198	2805	15	which	which	PRON
inlawrev-21198	2805	16	the	the	DET
inlawrev-21198	2805	17	buyer	buyer	NOUN
inlawrev-21198	2805	18	agrees	agree	VERB
inlawrev-21198	2805	19	to	to	PART
inlawrev-21198	2805	20	make	make	VERB
inlawrev-21198	2805	21	periodic	periodic	ADJ
inlawrev-21198	2805	22	payments	payment	NOUN
inlawrev-21198	2805	23	of	of	ADP
inlawrev-21198	2805	24	a	a	DET
inlawrev-21198	2805	25	fixed	fix	VERB
inlawrev-21198	2805	26	sum	sum	NOUN
inlawrev-21198	2805	27	to	to	ADP
inlawrev-21198	2805	28	the	the	DET
inlawrev-21198	2805	29	seller	seller	NOUN
inlawrev-21198	2805	30	,	,	PUNCT
inlawrev-21198	2805	31	usually	usually	ADV
inlawrev-21198	2805	32	at	at	ADP
inlawrev-21198	2805	33	regular	regular	ADJ
inlawrev-21198	2805	34	intervals	interval	NOUN
inlawrev-21198	2805	35	.	.	PUNCT
inlawrev-21198	2805	36	”	"	PUNCT
inlawrev-21198	2806	1	given	give	VERB
inlawrev-21198	2806	2	this	this	DET
inlawrev-21198	2806	3	definition	definition	NOUN
inlawrev-21198	2806	4	,	,	PUNCT
inlawrev-21198	2806	5	the	the	DET
inlawrev-21198	2806	6	tax	tax	NOUN
inlawrev-21198	2806	7	court	court	NOUN
inlawrev-21198	2806	8	looked	look	VERB
inlawrev-21198	2806	9	at	at	ADP
inlawrev-21198	2806	10	the	the	DET
inlawrev-21198	2806	11	terms	term	NOUN
inlawrev-21198	2806	12	of816	of816	CCONJ
inlawrev-21198	2806	13	the	the	DET
inlawrev-21198	2806	14	asset	asset	NOUN
inlawrev-21198	2806	15	purchase	purchase	NOUN
inlawrev-21198	2806	16	agreement	agreement	NOUN
inlawrev-21198	2806	17	,	,	PUNCT
inlawrev-21198	2806	18	which	which	PRON
inlawrev-21198	2806	19	denoted	denote	VERB
inlawrev-21198	2806	20	that	that	SCONJ
inlawrev-21198	2806	21	c	c	PROPN
inlawrev-21198	2806	22	hurchill	hurchill	NOUN
inlawrev-21198	2806	23	downs	down	NOUN
inlawrev-21198	2806	24	would	would	AUX
inlawrev-21198	2806	25	cooperate	cooperate	VERB
inlawrev-21198	2806	26	and	and	CCONJ
inlawrev-21198	2806	27	,	,	PUNCT
inlawrev-21198	2806	28	if	if	SCONJ
inlawrev-21198	2806	29	requested	request	VERB
inlawrev-21198	2806	30	,	,	PUNCT
inlawrev-21198	2806	31	accommodate	accommodate	PROPN
inlawrev-21198	2806	32	pinnacle	pinnacle	PROPN
inlawrev-21198	2806	33	’s	’s	PART
inlawrev-21198	2806	34	tax	tax	NOUN
inlawrev-21198	2806	35	-	-	PUNCT
inlawrev-21198	2806	36	deferred	defer	VERB
inlawrev-21198	2806	37	exchange.817	exchange.817	NOUN
inlawrev-21198	2806	38	by	by	ADP
inlawrev-21198	2806	39	placing	place	VERB
inlawrev-21198	2806	40	payment	payment	NOUN
inlawrev-21198	2806	41	into	into	ADP
inlawrev-21198	2806	42	a	a	DET
inlawrev-21198	2806	43	qualified	qualified	ADJ
inlawrev-21198	2806	44	escrow	escrow	NOUN
inlawrev-21198	2806	45	account	account	NOUN
inlawrev-21198	2806	46	,	,	PUNCT
inlawrev-21198	2806	47	churchill	churchill	NOUN
inlawrev-21198	2806	48	downs	down	NOUN
inlawrev-21198	2806	49	received	receive	VERB
inlawrev-21198	2806	50	title	title	NOUN
inlawrev-21198	2806	51	to	to	ADP
inlawrev-21198	2806	52	the	the	DET
inlawrev-21198	2806	53	racetrack	racetrack	NOUN
inlawrev-21198	2806	54	and	and	CCONJ
inlawrev-21198	2806	55	building	building	NOUN
inlawrev-21198	2806	56	.	.	PUNCT
inlawrev-21198	2807	1	such	such	ADJ
inlawrev-21198	2807	2	terms	term	NOUN
inlawrev-21198	2807	3	indicated	indicate	VERB
inlawrev-21198	2807	4	that	that	SCONJ
inlawrev-21198	2807	5	churchill	churchill	NOUN
inlawrev-21198	2807	6	d	d	NOUN
inlawrev-21198	2807	7	owns818	owns818	PROPN
inlawrev-21198	2807	8	would	would	AUX
inlawrev-21198	2807	9	receive	receive	VERB
inlawrev-21198	2807	10	title	title	NOUN
inlawrev-21198	2807	11	after	after	SCONJ
inlawrev-21198	2807	12	churchill	churchill	NOUN
inlawrev-21198	2807	13	downs	down	NOUN
inlawrev-21198	2807	14	made	make	VERB
inlawrev-21198	2807	15	a	a	DET
inlawrev-21198	2807	16	single	single	ADJ
inlawrev-21198	2807	17	payment	payment	NOUN
inlawrev-21198	2807	18	of	of	ADP
inlawrev-21198	2807	19	$	$	SYM
inlawrev-21198	2807	20	140	140	NUM
inlawrev-21198	2807	21	million	million	NUM
inlawrev-21198	2807	22	.	.	PUNCT
inlawrev-21198	2808	1	accordingly	accordingly	ADV
inlawrev-21198	2808	2	,	,	PUNCT
inlawrev-21198	2808	3	the	the	DET
inlawrev-21198	2808	4	tax	tax	NOUN
inlawrev-21198	2808	5	court	court	NOUN
inlawrev-21198	2808	6	granted	grant	VERB
inlawrev-21198	2808	7	summary	summary	NOUN
inlawrev-21198	2808	8	judgment	judgment	NOUN
inlawrev-21198	2808	9	on	on	ADP
inlawrev-21198	2808	10	this	this	DET
inlawrev-21198	2808	11	issue819	issue819	PROPN
inlawrev-21198	2808	12	805	805	NUM
inlawrev-21198	2808	13	.	.	PUNCT
inlawrev-21198	2809	1	i	i	PRON
inlawrev-21198	2809	2	d.	d.	PROPN
inlawrev-21198	2809	3	806	806	NUM
inlawrev-21198	2809	4	.	.	PUNCT
inlawrev-21198	2810	1	i	i	PRON
inlawrev-21198	2810	2	d.	d.	PROPN
inlawrev-21198	2810	3	807	807	NUM
inlawrev-21198	2810	4	.	.	PUNCT
inlawrev-21198	2811	1	i	i	PRON
inlawrev-21198	2811	2	d.	d.	PROPN
inlawrev-21198	2811	3	808	808	NUM
inlawrev-21198	2811	4	.	.	PUNCT
inlawrev-21198	2812	1	i	i	PRON
inlawrev-21198	2812	2	d.	d.	PROPN
inlawrev-21198	2812	3	809	809	NUM
inlawrev-21198	2812	4	.	.	PUNCT
inlawrev-21198	2813	1	i	i	PRON
inlawrev-21198	2813	2	d.	d.	PROPN
inlawrev-21198	2813	3	at	at	ADP
inlawrev-21198	2813	4	1217	1217	NUM
inlawrev-21198	2813	5	-	-	SYM
inlawrev-21198	2813	6	18	18	NUM
inlawrev-21198	2813	7	.	.	NUM
inlawrev-21198	2813	8	810	810	NUM
inlawrev-21198	2813	9	.	.	PUNCT
inlawrev-21198	2814	1	i	i	PRON
inlawrev-21198	2814	2	d.	d.	PROPN
inlawrev-21198	2814	3	at	at	ADP
inlawrev-21198	2814	4	1218	1218	NUM
inlawrev-21198	2814	5	.	.	PUNCT
inlawrev-21198	2815	1	811	811	NUM
inlawrev-21198	2815	2	.	.	PUNCT
inlawrev-21198	2816	1	i	i	PRON
inlawrev-21198	2816	2	d.	d.	PROPN
inlawrev-21198	2816	3	812	812	NUM
inlawrev-21198	2816	4	.	.	PUNCT
inlawrev-21198	2817	1	i	i	PRON
inlawrev-21198	2817	2	d.	d.	PROPN
inlawrev-21198	2817	3	813	813	NUM
inlawrev-21198	2817	4	.	.	PUNCT
inlawrev-21198	2818	1	i	i	PRON
inlawrev-21198	2818	2	d.	d.	PROPN
inlawrev-21198	2818	3	at	at	ADP
inlawrev-21198	2818	4	1219	1219	NUM
inlawrev-21198	2818	5	.	.	PUNCT
inlawrev-21198	2819	1	814	814	NUM
inlawrev-21198	2819	2	.	.	PUNCT
inlawrev-21198	2820	1	i	i	PRON
inlawrev-21198	2820	2	d.	d.	PROPN
inlawrev-21198	2820	3	815	815	NUM
inlawrev-21198	2820	4	.	.	PUNCT
inlawrev-21198	2821	1	i	i	PRON
inlawrev-21198	2821	2	d.	d.	PROPN
inlawrev-21198	2821	3	(	(	PUNCT
inlawrev-21198	2821	4	quoting	quote	VERB
inlawrev-21198	2821	5	black	black	PROPN
inlawrev-21198	2821	6	’s	’s	PART
inlawrev-21198	2821	7	law	law	NOUN
inlawrev-21198	2821	8	dictionary	dictionary	NOUN
inlawrev-21198	2821	9	868	868	NUM
inlawrev-21198	2821	10	(	(	PUNCT
inlawrev-21198	2821	11	9th	9th	ADJ
inlawrev-21198	2821	12	ed	ed	NOUN
inlawrev-21198	2821	13	.	.	PROPN
inlawrev-21198	2821	14	2009	2009	NUM
inlawrev-21198	2821	15	)	)	PUNCT
inlawrev-21198	2821	16	)	)	PUNCT
inlawrev-21198	2821	17	.	.	PUNCT
inlawrev-21198	2822	1	816	816	NUM
inlawrev-21198	2822	2	.	.	PUNCT
inlawrev-21198	2823	1	i	i	PRON
inlawrev-21198	2823	2	d.	d.	PROPN
inlawrev-21198	2823	3	817	817	NUM
inlawrev-21198	2823	4	.	.	PUNCT
inlawrev-21198	2824	1	i	i	PRON
inlawrev-21198	2824	2	d.	d.	PROPN
inlawrev-21198	2824	3	at	at	ADP
inlawrev-21198	2824	4	1220	1220	NUM
inlawrev-21198	2824	5	.	.	PUNCT
inlawrev-21198	2824	6	818	818	NUM
inlawrev-21198	2824	7	.	.	PUNCT
inlawrev-21198	2825	1	i	i	PRON
inlawrev-21198	2825	2	d.	d.	PROPN
inlawrev-21198	2825	3	819	819	NUM
inlawrev-21198	2825	4	.	.	PUNCT
inlawrev-21198	2826	1	i	i	PRON
inlawrev-21198	2826	2	d.	d.	PROPN
inlawrev-21198	2826	3	1302	1302	NUM
inlawrev-21198	2826	4	indiana	indiana	PROPN
inlawrev-21198	2826	5	law	law	PROPN
inlawrev-21198	2826	6	review	review	NOUN
inlawrev-21198	2827	1	[	[	X
inlawrev-21198	2827	2	vol	vol	NOUN
inlawrev-21198	2827	3	.	.	PUNCT
inlawrev-21198	2828	1	49:1235	49:1235	NUM
inlawrev-21198	2828	2	to	to	ADP
inlawrev-21198	2828	3	the	the	DET
inlawrev-21198	2828	4	department.820	department.820	NOUN
inlawrev-21198	2828	5	next	next	ADV
inlawrev-21198	2828	6	,	,	PUNCT
inlawrev-21198	2828	7	the	the	DET
inlawrev-21198	2828	8	tax	tax	NOUN
inlawrev-21198	2828	9	court	court	NOUN
inlawrev-21198	2828	10	looked	look	VERB
inlawrev-21198	2828	11	to	to	ADP
inlawrev-21198	2828	12	whether	whether	SCONJ
inlawrev-21198	2828	13	the	the	DET
inlawrev-21198	2828	14	department	department	NOUN
inlawrev-21198	2828	15	properly	properly	ADV
inlawrev-21198	2828	16	classified	classify	VERB
inlawrev-21198	2828	17	pinnacle	pinnacle	PROPN
inlawrev-21198	2828	18	’s	’s	PART
inlawrev-21198	2828	19	gain	gain	NOUN
inlawrev-21198	2828	20	as	as	ADP
inlawrev-21198	2828	21	business	business	NOUN
inlawrev-21198	2828	22	income	income	NOUN
inlawrev-21198	2828	23	.	.	PUNCT
inlawrev-21198	2829	1	for	for	ADP
inlawrev-21198	2829	2	this	this	DET
inlawrev-21198	2829	3	determination	determination	NOUN
inlawrev-21198	2829	4	,	,	PUNCT
inlawrev-21198	2829	5	the	the	DET
inlawrev-21198	2829	6	t	t	NOUN
inlawrev-21198	2829	7	ax	ax	NOUN
inlawrev-21198	2829	8	court821	court821	PROPN
inlawrev-21198	2829	9	applied	apply	VERB
inlawrev-21198	2829	10	both	both	CCONJ
inlawrev-21198	2829	11	transactional	transactional	ADJ
inlawrev-21198	2829	12	and	and	CCONJ
inlawrev-21198	2829	13	functional	functional	ADJ
inlawrev-21198	2829	14	tests	test	NOUN
inlawrev-21198	2829	15	.	.	PUNCT
inlawrev-21198	2830	1	the	the	DET
inlawrev-21198	2830	2	transactional	transactional	ADJ
inlawrev-21198	2830	3	test	test	NOUN
inlawrev-21198	2830	4	originates822	originates822	VERB
inlawrev-21198	2830	5	from	from	ADP
inlawrev-21198	2830	6	the	the	DET
inlawrev-21198	2830	7	first	first	ADJ
inlawrev-21198	2830	8	portion	portion	NOUN
inlawrev-21198	2830	9	of	of	ADP
inlawrev-21198	2830	10	indiana	indiana	PROPN
inlawrev-21198	2830	11	’s	’s	PART
inlawrev-21198	2830	12	statutory	statutory	ADJ
inlawrev-21198	2830	13	definition	definition	NOUN
inlawrev-21198	2830	14	of	of	ADP
inlawrev-21198	2830	15	“	"	PUNCT
inlawrev-21198	2830	16	business	business	NOUN
inlawrev-21198	2830	17	income	income	NOUN
inlawrev-21198	2830	18	.	.	PUNCT
inlawrev-21198	2830	19	”823	”823	PUNCT
inlawrev-21198	2831	1	therefore	therefore	ADV
inlawrev-21198	2831	2	,	,	PUNCT
inlawrev-21198	2831	3	the	the	DET
inlawrev-21198	2831	4	tax	tax	NOUN
inlawrev-21198	2831	5	court	court	NOUN
inlawrev-21198	2831	6	m	m	VERB
inlawrev-21198	2831	7	ay	ay	NOUN
inlawrev-21198	2831	8	consider	consider	VERB
inlawrev-21198	2831	9	:	:	PUNCT
inlawrev-21198	2831	10	“	"	PUNCT
inlawrev-21198	2831	11	(	(	PUNCT
inlawrev-21198	2831	12	1	1	X
inlawrev-21198	2831	13	)	)	PUNCT
inlawrev-21198	2831	14	the	the	DET
inlawrev-21198	2831	15	frequency	frequency	NOUN
inlawrev-21198	2831	16	and	and	CCONJ
inlawrev-21198	2831	17	regularity	regularity	NOUN
inlawrev-21198	2831	18	of	of	ADP
inlawrev-21198	2831	19	similar	similar	ADJ
inlawrev-21198	2831	20	transactions	transaction	NOUN
inlawrev-21198	2831	21	;	;	PUNCT
inlawrev-21198	2831	22	(	(	PUNCT
inlawrev-21198	2831	23	2	2	X
inlawrev-21198	2831	24	)	)	PUNCT
inlawrev-21198	2831	25	the	the	DET
inlawrev-21198	2831	26	former	former	ADJ
inlawrev-21198	2831	27	practices	practice	NOUN
inlawrev-21198	2831	28	of	of	ADP
inlawrev-21198	2831	29	the	the	DET
inlawrev-21198	2831	30	business	business	NOUN
inlawrev-21198	2831	31	;	;	PUNCT
inlawrev-21198	2831	32	and	and	CCONJ
inlawrev-21198	2831	33	(	(	PUNCT
inlawrev-21198	2831	34	3	3	X
inlawrev-21198	2831	35	)	)	PUNCT
inlawrev-21198	2831	36	the	the	DET
inlawrev-21198	2831	37	taxpayer	taxpayer	NOUN
inlawrev-21198	2831	38	’s	’s	PART
inlawrev-21198	2831	39	subsequent	subsequent	ADJ
inlawrev-21198	2831	40	use	use	NOUN
inlawrev-21198	2831	41	of	of	ADP
inlawrev-21198	2831	42	the	the	DET
inlawrev-21198	2831	43	income	income	NOUN
inlawrev-21198	2831	44	.	.	PUNCT
inlawrev-21198	2831	45	”	"	PUNCT
inlawrev-21198	2832	1	the	the	DET
inlawrev-21198	2832	2	department	department	NOUN
inlawrev-21198	2832	3	argued	argue	VERB
inlawrev-21198	2832	4	that824	that824	PROPN
inlawrev-21198	2832	5	pinnacle	pinnacle	PROPN
inlawrev-21198	2832	6	’s	’s	PART
inlawrev-21198	2832	7	gain	gain	NOUN
inlawrev-21198	2832	8	from	from	ADP
inlawrev-21198	2832	9	the	the	DET
inlawrev-21198	2832	10	sale	sale	NOUN
inlawrev-21198	2832	11	was	be	AUX
inlawrev-21198	2832	12	business	business	NOUN
inlawrev-21198	2832	13	income	income	NOUN
inlawrev-21198	2832	14	because	because	SCONJ
inlawrev-21198	2832	15	pinnacle	pinnacle	PROPN
inlawrev-21198	2832	16	is	be	AUX
inlawrev-21198	2832	17	in	in	ADP
inlawrev-21198	2832	18	the	the	DET
inlawrev-21198	2832	19	business	business	NOUN
inlawrev-21198	2832	20	of	of	ADP
inlawrev-21198	2832	21	buying	buy	VERB
inlawrev-21198	2832	22	and	and	CCONJ
inlawrev-21198	2832	23	selling	sell	VERB
inlawrev-21198	2832	24	entertainment	entertainment	NOUN
inlawrev-21198	2832	25	businesses	business	NOUN
inlawrev-21198	2832	26	.	.	PUNCT
inlawrev-21198	2833	1	on	on	ADP
inlawrev-21198	2833	2	the	the	DET
inlawrev-21198	2833	3	other	other	ADJ
inlawrev-21198	2833	4	hand,825	hand,825	PROPN
inlawrev-21198	2833	5	pinnacle	pinnacle	PROPN
inlawrev-21198	2833	6	averred	aver	VERB
inlawrev-21198	2833	7	that	that	SCONJ
inlawrev-21198	2833	8	the	the	DET
inlawrev-21198	2833	9	sale	sale	NOUN
inlawrev-21198	2833	10	was	be	AUX
inlawrev-21198	2833	11	an	an	DET
inlawrev-21198	2833	12	extraordinary	extraordinary	ADJ
inlawrev-21198	2833	13	event	event	NOUN
inlawrev-21198	2833	14	,	,	PUNCT
inlawrev-21198	2833	15	one	one	NUM
inlawrev-21198	2833	16	disparate	disparate	NOUN
inlawrev-21198	2833	17	from	from	ADP
inlawrev-21198	2833	18	its	its	PRON
inlawrev-21198	2833	19	regular	regular	ADJ
inlawrev-21198	2833	20	business	business	NOUN
inlawrev-21198	2833	21	operations	operation	NOUN
inlawrev-21198	2833	22	.	.	PUNCT
inlawrev-21198	2834	1	826	826	NUM
inlawrev-21198	2835	1	the	the	DET
inlawrev-21198	2835	2	tax	tax	NOUN
inlawrev-21198	2835	3	court	court	NOUN
inlawrev-21198	2835	4	could	could	AUX
inlawrev-21198	2835	5	not	not	PART
inlawrev-21198	2835	6	resolve	resolve	VERB
inlawrev-21198	2835	7	the	the	DET
inlawrev-21198	2835	8	issue	issue	NOUN
inlawrev-21198	2835	9	on	on	ADP
inlawrev-21198	2835	10	sum	sum	NOUN
inlawrev-21198	2835	11	m	m	PROPN
inlawrev-21198	2835	12	ary	ary	ADJ
inlawrev-21198	2835	13	judgment	judgment	NOUN
inlawrev-21198	2835	14	because	because	SCONJ
inlawrev-21198	2835	15	there	there	PRON
inlawrev-21198	2835	16	was	be	VERB
inlawrev-21198	2835	17	a	a	DET
inlawrev-21198	2835	18	genuine	genuine	ADJ
inlawrev-21198	2835	19	issue	issue	NOUN
inlawrev-21198	2835	20	of	of	ADP
inlawrev-21198	2835	21	material	material	ADJ
inlawrev-21198	2835	22	fact	fact	NOUN
inlawrev-21198	2835	23	regarding	regard	VERB
inlawrev-21198	2835	24	the	the	DET
inlawrev-21198	2835	25	nature	nature	NOUN
inlawrev-21198	2835	26	of	of	ADP
inlawrev-21198	2835	27	pinnacle	pinnacle	PROPN
inlawrev-21198	2835	28	’s	’s	PART
inlawrev-21198	2835	29	business	business	NOUN
inlawrev-21198	2835	30	(	(	PUNCT
inlawrev-21198	2835	31	i.e.	i.e.	X
inlawrev-21198	2835	32	,	,	PUNCT
inlawrev-21198	2835	33	the	the	DET
inlawrev-21198	2835	34	tax	tax	NOUN
inlawrev-21198	2835	35	court	court	NOUN
inlawrev-21198	2835	36	could	could	AUX
inlawrev-21198	2835	37	not	not	PART
inlawrev-21198	2835	38	determine	determine	VERB
inlawrev-21198	2835	39	whether	whether	SCONJ
inlawrev-21198	2835	40	pinnacle	pinnacle	PROPN
inlawrev-21198	2835	41	’s	’s	PART
inlawrev-21198	2835	42	acquisition	acquisition	NOUN
inlawrev-21198	2835	43	,	,	PUNCT
inlawrev-21198	2835	44	management	management	NOUN
inlawrev-21198	2835	45	,	,	PUNCT
inlawrev-21198	2835	46	and	and	CCONJ
inlawrev-21198	2835	47	disposition	disposition	NOUN
inlawrev-21198	2835	48	of	of	ADP
inlawrev-21198	2835	49	the	the	DET
inlawrev-21198	2835	50	racetrack	racetrack	NOUN
inlawrev-21198	2835	51	and	and	CCONJ
inlawrev-21198	2835	52	building	building	NOUN
inlawrev-21198	2835	53	were	be	AUX
inlawrev-21198	2835	54	essential	essential	ADJ
inlawrev-21198	2835	55	to	to	ADP
inlawrev-21198	2835	56	its	its	PRON
inlawrev-21198	2835	57	regular	regular	ADJ
inlawrev-21198	2835	58	trade	trade	NOUN
inlawrev-21198	2835	59	or	or	CCONJ
inlawrev-21198	2835	60	business	business	NOUN
inlawrev-21198	2835	61	operations	operation	NOUN
inlawrev-21198	2835	62	)	)	PUNCT
inlawrev-21198	2835	63	.	.	PUNCT
inlawrev-21198	2836	1	accordingly	accordingly	ADV
inlawrev-21198	2836	2	,	,	PUNCT
inlawrev-21198	2836	3	the	the	DET
inlawrev-21198	2836	4	tax	tax	NOUN
inlawrev-21198	2836	5	court	court	NOUN
inlawrev-21198	2836	6	determined827	determined827	PROPN
inlawrev-21198	2836	7	that	that	SCONJ
inlawrev-21198	2836	8	the	the	DET
inlawrev-21198	2836	9	department	department	NOUN
inlawrev-21198	2836	10	did	do	AUX
inlawrev-21198	2836	11	not	not	PART
inlawrev-21198	2836	12	show	show	VERB
inlawrev-21198	2836	13	it	it	PRON
inlawrev-21198	2836	14	was	be	AUX
inlawrev-21198	2836	15	entitled	entitle	VERB
inlawrev-21198	2836	16	to	to	PART
inlawrev-21198	2836	17	summary	summary	VERB
inlawrev-21198	2836	18	judgment	judgment	NOUN
inlawrev-21198	2836	19	on	on	ADP
inlawrev-21198	2836	20	this	this	DET
inlawrev-21198	2836	21	basis	basis	NOUN
inlawrev-21198	2836	22	.	.	PUNCT
inlawrev-21198	2837	1	828	828	NUM
inlawrev-21198	2837	2	3	3	NUM
inlawrev-21198	2837	3	.	.	PUNCT
inlawrev-21198	2837	4	hamilton	hamilton	PROPN
inlawrev-21198	2837	5	southeastern	southeastern	PROPN
inlawrev-21198	2837	6	utilities	utilities	PROPN
inlawrev-21198	2837	7	,	,	PUNCT
inlawrev-21198	2837	8	inc	inc	PROPN
inlawrev-21198	2837	9	.	.	PROPN
inlawrev-21198	2837	10	v.	v.	PROPN
inlawrev-21198	2837	11	indiana	indiana	PROPN
inlawrev-21198	2837	12	department	department	PROPN
inlawrev-21198	2837	13	of	of	ADP
inlawrev-21198	2837	14	state	state	PROPN
inlawrev-21198	2837	15	revenue	revenue	NOUN
inlawrev-21198	2837	16	.	.	PUNCT
inlawrev-21198	2837	17	—	—	PUNCT
inlawrev-21198	2838	1	hamilton	hamilton	PROPN
inlawrev-21198	2838	2	southeastern	southeastern	PROPN
inlawrev-21198	2838	3	utilities	utilities	PROPN
inlawrev-21198	2838	4	,	,	PUNCT
inlawrev-21198	2838	5	inc	inc	PROPN
inlawrev-21198	2838	6	.	.	PROPN
inlawrev-21198	2838	7	provides	provide	VERB
inlawrev-21198	2838	8	sewage	sewage	NOUN
inlawrev-21198	2838	9	collection829	collection829	PROPN
inlawrev-21198	2838	10	and	and	CCONJ
inlawrev-21198	2838	11	disposal	disposal	NOUN
inlawrev-21198	2838	12	services	service	NOUN
inlawrev-21198	2838	13	to	to	ADP
inlawrev-21198	2838	14	customers	customer	NOUN
inlawrev-21198	2838	15	in	in	ADP
inlawrev-21198	2838	16	hamilton	hamilton	PROPN
inlawrev-21198	2838	17	county	county	PROPN
inlawrev-21198	2838	18	,	,	PUNCT
inlawrev-21198	2838	19	indiana	indiana	PROPN
inlawrev-21198	2838	20	.	.	PUNCT
inlawrev-21198	2839	1	in	in	ADP
inlawrev-21198	2839	2	2010	2010	NUM
inlawrev-21198	2839	3	,	,	PUNCT
inlawrev-21198	2839	4	the830	the830	PROPN
inlawrev-21198	2839	5	department	department	PROPN
inlawrev-21198	2839	6	audited	audit	VERB
inlawrev-21198	2839	7	hamilton	hamilton	PROPN
inlawrev-21198	2839	8	.	.	PUNCT
inlawrev-21198	2840	1	as	as	ADP
inlawrev-21198	2840	2	a	a	DET
inlawrev-21198	2840	3	result	result	NOUN
inlawrev-21198	2840	4	of	of	ADP
inlawrev-21198	2840	5	the	the	DET
inlawrev-21198	2840	6	audit	audit	NOUN
inlawrev-21198	2840	7	,	,	PUNCT
inlawrev-21198	2840	8	the	the	DET
inlawrev-21198	2840	9	department	department	NOUN
inlawrev-21198	2840	10	issued831	issued831	PROPN
inlawrev-21198	2840	11	a	a	DET
inlawrev-21198	2840	12	proposed	propose	VERB
inlawrev-21198	2840	13	assessment	assessment	NOUN
inlawrev-21198	2840	14	of	of	ADP
inlawrev-21198	2840	15	indiana	indiana	PROPN
inlawrev-21198	2840	16	’s	’s	PART
inlawrev-21198	2840	17	utility	utility	NOUN
inlawrev-21198	2840	18	receipts	receipt	NOUN
inlawrev-21198	2840	19	tax	tax	NOUN
inlawrev-21198	2840	20	on	on	ADP
inlawrev-21198	2840	21	system	system	NOUN
inlawrev-21198	2840	22	development	development	NOUN
inlawrev-21198	2840	23	charges	charge	NOUN
inlawrev-21198	2840	24	and	and	CCONJ
inlawrev-21198	2840	25	connection	connection	NOUN
inlawrev-21198	2840	26	fees	fee	NOUN
inlawrev-21198	2840	27	which	which	PRON
inlawrev-21198	2840	28	hamilton	hamilton	PROPN
inlawrev-21198	2840	29	collected	collect	VERB
inlawrev-21198	2840	30	during	during	ADP
inlawrev-21198	2840	31	the	the	DET
inlawrev-21198	2840	32	2006	2006	NUM
inlawrev-21198	2840	33	,	,	PUNCT
inlawrev-21198	2840	34	2007	2007	NUM
inlawrev-21198	2840	35	,	,	PUNCT
inlawrev-21198	2840	36	and	and	CCONJ
inlawrev-21198	2840	37	2008	2008	NUM
inlawrev-21198	2840	38	tax	tax	NOUN
inlawrev-21198	2840	39	years	year	NOUN
inlawrev-21198	2840	40	(	(	PUNCT
inlawrev-21198	2840	41	the	the	DET
inlawrev-21198	2840	42	years	year	NOUN
inlawrev-21198	2840	43	at	at	ADP
inlawrev-21198	2840	44	issue	issue	NOUN
inlawrev-21198	2840	45	)	)	PUNCT
inlawrev-21198	2840	46	.	.	PUNCT
inlawrev-21198	2841	1	the	the	DET
inlawrev-21198	2841	2	utility	utility	NOUN
inlawrev-21198	2841	3	receipts	receipt	VERB
inlawrev-21198	2841	4	tax	tax	NOUN
inlawrev-21198	2841	5	assessments	assessment	NOUN
inlawrev-21198	2841	6	also832	also832	PROPN
inlawrev-21198	2841	7	820	820	NUM
inlawrev-21198	2841	8	.	.	PUNCT
inlawrev-21198	2842	1	i	i	PRON
inlawrev-21198	2842	2	d.	d.	PROPN
inlawrev-21198	2842	3	821	821	NUM
inlawrev-21198	2842	4	.	.	PUNCT
inlawrev-21198	2843	1	i	i	PRON
inlawrev-21198	2843	2	d.	d.	PROPN
inlawrev-21198	2843	3	“	"	PUNCT
inlawrev-21198	2843	4	business	business	NOUN
inlawrev-21198	2843	5	income	income	NOUN
inlawrev-21198	2843	6	”	"	PUNCT
inlawrev-21198	2843	7	is	be	AUX
inlawrev-21198	2843	8	“	"	PUNCT
inlawrev-21198	2843	9	income	income	NOUN
inlawrev-21198	2843	10	arising	arise	VERB
inlawrev-21198	2843	11	from	from	ADP
inlawrev-21198	2843	12	transactions	transaction	NOUN
inlawrev-21198	2843	13	and	and	CCONJ
inlawrev-21198	2843	14	activity	activity	NOUN
inlawrev-21198	2843	15	in	in	ADP
inlawrev-21198	2843	16	the	the	DET
inlawrev-21198	2843	17	regular	regular	ADJ
inlawrev-21198	2843	18	course	course	NOUN
inlawrev-21198	2843	19	of	of	ADP
inlawrev-21198	2843	20	[	[	X
inlawrev-21198	2843	21	a	a	X
inlawrev-21198	2843	22	]	]	X
inlawrev-21198	2843	23	taxpayer	taxpayer	NOUN
inlawrev-21198	2843	24	’s	’s	PART
inlawrev-21198	2843	25	trade	trade	NOUN
inlawrev-21198	2843	26	or	or	CCONJ
inlawrev-21198	2843	27	business	business	NOUN
inlawrev-21198	2843	28	and	and	CCONJ
inlawrev-21198	2843	29	includes	include	VERB
inlawrev-21198	2843	30	income	income	NOUN
inlawrev-21198	2843	31	from	from	ADP
inlawrev-21198	2843	32	tangible	tangible	ADJ
inlawrev-21198	2843	33	and	and	CCONJ
inlawrev-21198	2843	34	intangible	intangible	ADJ
inlawrev-21198	2843	35	property	property	NOUN
inlawrev-21198	2843	36	if	if	SCONJ
inlawrev-21198	2843	37	the	the	DET
inlawrev-21198	2843	38	acquisition	acquisition	NOUN
inlawrev-21198	2843	39	,	,	PUNCT
inlawrev-21198	2843	40	management	management	NOUN
inlawrev-21198	2843	41	,	,	PUNCT
inlawrev-21198	2843	42	and	and	CCONJ
inlawrev-21198	2843	43	disposition	disposition	NOUN
inlawrev-21198	2843	44	of	of	ADP
inlawrev-21198	2843	45	the	the	DET
inlawrev-21198	2843	46	property	property	NOUN
inlawrev-21198	2843	47	constitute	constitute	VERB
inlawrev-21198	2843	48	integral	integral	ADJ
inlawrev-21198	2843	49	parts	part	NOUN
inlawrev-21198	2843	50	of	of	ADP
inlawrev-21198	2843	51	the	the	DET
inlawrev-21198	2843	52	taxpayer	taxpayer	NOUN
inlawrev-21198	2843	53	’s	’s	PART
inlawrev-21198	2843	54	regular	regular	ADJ
inlawrev-21198	2843	55	trade	trade	NOUN
inlawrev-21198	2843	56	or	or	CCONJ
inlawrev-21198	2843	57	business	business	NOUN
inlawrev-21198	2843	58	operations	operation	NOUN
inlawrev-21198	2843	59	.	.	PUNCT
inlawrev-21198	2843	60	”	"	PUNCT
inlawrev-21198	2844	1	ind	ind	PROPN
inlawrev-21198	2844	2	.	.	PUNCT
inlawrev-21198	2845	1	code	code	PROPN
inlawrev-21198	2845	2	§	§	PROPN
inlawrev-21198	2845	3	6	6	NUM
inlawrev-21198	2845	4	-	-	SYM
inlawrev-21198	2845	5	3	3	NUM
inlawrev-21198	2845	6	-	-	PUNCT
inlawrev-21198	2845	7	1	1	NUM
inlawrev-21198	2845	8	-	-	SYM
inlawrev-21198	2845	9	20	20	NUM
inlawrev-21198	2845	10	(	(	PUNCT
inlawrev-21198	2845	11	1999	1999	NUM
inlawrev-21198	2845	12	)	)	PUNCT
inlawrev-21198	2845	13	.	.	PUNCT
inlawrev-21198	2846	1	822	822	NUM
inlawrev-21198	2846	2	.	.	PUNCT
inlawrev-21198	2847	1	pinnacle	pinnacle	PROPN
inlawrev-21198	2847	2	,	,	PUNCT
inlawrev-21198	2847	3	32	32	NUM
inlawrev-21198	2847	4	n.e.3d	n.e.3d	NUM
inlawrev-21198	2847	5	at	at	ADP
inlawrev-21198	2847	6	1220	1220	NUM
inlawrev-21198	2847	7	-	-	SYM
inlawrev-21198	2847	8	21	21	NUM
inlawrev-21198	2847	9	.	.	PUNCT
inlawrev-21198	2847	10	823	823	NUM
inlawrev-21198	2847	11	.	.	PUNCT
inlawrev-21198	2848	1	i	i	PRON
inlawrev-21198	2848	2	d.	d.	PROPN
inlawrev-21198	2848	3	at	at	ADP
inlawrev-21198	2848	4	1221	1221	NUM
inlawrev-21198	2848	5	(	(	PUNCT
inlawrev-21198	2848	6	quoting	quote	VERB
inlawrev-21198	2848	7	the	the	DET
inlawrev-21198	2848	8	first	first	ADJ
inlawrev-21198	2848	9	part	part	NOUN
inlawrev-21198	2848	10	of	of	ADP
inlawrev-21198	2848	11	indiana	indiana	PROPN
inlawrev-21198	2848	12	code	code	PROPN
inlawrev-21198	2848	13	section	section	NOUN
inlawrev-21198	2848	14	6	6	NUM
inlawrev-21198	2848	15	-	-	SYM
inlawrev-21198	2848	16	3	3	NUM
inlawrev-21198	2848	17	-	-	PUNCT
inlawrev-21198	2848	18	1	1	NUM
inlawrev-21198	2848	19	-	-	SYM
inlawrev-21198	2848	20	20	20	NUM
inlawrev-21198	2848	21	regarding	regard	VERB
inlawrev-21198	2848	22	the	the	DET
inlawrev-21198	2848	23	definition	definition	NOUN
inlawrev-21198	2848	24	of	of	ADP
inlawrev-21198	2848	25	business	business	NOUN
inlawrev-21198	2848	26	income	income	NOUN
inlawrev-21198	2848	27	:	:	PUNCT
inlawrev-21198	2848	28	“	"	PUNCT
inlawrev-21198	2848	29	‘	'	PUNCT
inlawrev-21198	2848	30	income	income	NOUN
inlawrev-21198	2848	31	arising	arise	VERB
inlawrev-21198	2848	32	from	from	ADP
inlawrev-21198	2848	33	transactions	transaction	NOUN
inlawrev-21198	2848	34	and	and	CCONJ
inlawrev-21198	2848	35	activity	activity	NOUN
inlawrev-21198	2848	36	in	in	ADP
inlawrev-21198	2848	37	the	the	DET
inlawrev-21198	2848	38	regular	regular	ADJ
inlawrev-21198	2848	39	course	course	NOUN
inlawrev-21198	2848	40	of	of	ADP
inlawrev-21198	2848	41	a	a	DET
inlawrev-21198	2848	42	taxpayer	taxpayer	NOUN
inlawrev-21198	2848	43	’s	’s	PART
inlawrev-21198	2848	44	trade	trade	NOUN
inlawrev-21198	2848	45	or	or	CCONJ
inlawrev-21198	2848	46	business	business	NOUN
inlawrev-21198	2848	47	’	'	PUNCT
inlawrev-21198	2848	48	”	"	PUNCT
inlawrev-21198	2848	49	)	)	PUNCT
inlawrev-21198	2848	50	.	.	PUNCT
inlawrev-21198	2849	1	824	824	NUM
inlawrev-21198	2849	2	.	.	PUNCT
inlawrev-21198	2850	1	i	i	PRON
inlawrev-21198	2850	2	d.	d.	PROPN
inlawrev-21198	2850	3	(	(	PUNCT
inlawrev-21198	2850	4	quoting	quote	VERB
inlawrev-21198	2850	5	may	may	AUX
inlawrev-21198	2850	6	dep’t	dep’t	PROPN
inlawrev-21198	2850	7	stores	stores	PROPN
inlawrev-21198	2850	8	co.	co.	PROPN
inlawrev-21198	2850	9	v.	v.	ADP
inlawrev-21198	2850	10	ind	ind	PROPN
inlawrev-21198	2850	11	.	.	PUNCT
inlawrev-21198	2851	1	dep’t	dep’t	NOUN
inlawrev-21198	2851	2	of	of	ADP
inlawrev-21198	2851	3	state	state	NOUN
inlawrev-21198	2851	4	revenue	revenue	NOUN
inlawrev-21198	2851	5	,	,	PUNCT
inlawrev-21198	2851	6	749	749	NUM
inlawrev-21198	2851	7	n.e.2d	n.e.2d	NOUN
inlawrev-21198	2851	8	651	651	NUM
inlawrev-21198	2851	9	,	,	PUNCT
inlawrev-21198	2851	10	659	659	NUM
inlawrev-21198	2851	11	(	(	PUNCT
inlawrev-21198	2851	12	ind	ind	NOUN
inlawrev-21198	2851	13	.	.	PUNCT
inlawrev-21198	2852	1	t.c	t.c	PROPN
inlawrev-21198	2852	2	.	.	PROPN
inlawrev-21198	2852	3	2001	2001	NUM
inlawrev-21198	2852	4	)	)	PUNCT
inlawrev-21198	2852	5	)	)	PUNCT
inlawrev-21198	2852	6	;	;	PUNCT
inlawrev-21198	2852	7	see	see	VERB
inlawrev-21198	2852	8	also	also	ADV
inlawrev-21198	2852	9	45	45	NUM
inlawrev-21198	2852	10	ind	ind	NOUN
inlawrev-21198	2852	11	.	.	PUNCT
inlawrev-21198	2853	1	admin	admin	PROPN
inlawrev-21198	2853	2	.	.	PUNCT
inlawrev-21198	2854	1	code	code	PROPN
inlawrev-21198	2854	2	3.1	3.1	NUM
inlawrev-21198	2854	3	-	-	SYM
inlawrev-21198	2854	4	1	1	NUM
inlawrev-21198	2854	5	-	-	SYM
inlawrev-21198	2854	6	30	30	NUM
inlawrev-21198	2854	7	(	(	PUNCT
inlawrev-21198	2854	8	1999	1999	NUM
inlawrev-21198	2854	9	)	)	PUNCT
inlawrev-21198	2854	10	.	.	PUNCT
inlawrev-21198	2855	1	825	825	NUM
inlawrev-21198	2855	2	.	.	PUNCT
inlawrev-21198	2856	1	pinnacle	pinnacle	PROPN
inlawrev-21198	2856	2	,	,	PUNCT
inlawrev-21198	2856	3	32	32	NUM
inlawrev-21198	2856	4	n.e.3d	n.e.3d	NUM
inlawrev-21198	2856	5	at	at	ADP
inlawrev-21198	2856	6	1221	1221	NUM
inlawrev-21198	2856	7	.	.	PUNCT
inlawrev-21198	2857	1	826	826	NUM
inlawrev-21198	2857	2	.	.	PUNCT
inlawrev-21198	2858	1	i	i	PRON
inlawrev-21198	2858	2	d.	d.	PROPN
inlawrev-21198	2858	3	827	827	NUM
inlawrev-21198	2858	4	.	.	PUNCT
inlawrev-21198	2859	1	i	i	PRON
inlawrev-21198	2859	2	d.	d.	PROPN
inlawrev-21198	2859	3	at	at	ADP
inlawrev-21198	2859	4	1222	1222	NUM
inlawrev-21198	2859	5	.	.	PUNCT
inlawrev-21198	2860	1	828	828	NUM
inlawrev-21198	2860	2	.	.	PUNCT
inlawrev-21198	2861	1	i	i	PRON
inlawrev-21198	2861	2	d.	d.	PROPN
inlawrev-21198	2861	3	829	829	NUM
inlawrev-21198	2861	4	.	.	PUNCT
inlawrev-21198	2862	1	40	40	NUM
inlawrev-21198	2862	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	2862	3	1284	1284	NUM
inlawrev-21198	2862	4	(	(	PUNCT
inlawrev-21198	2862	5	ind	ind	NOUN
inlawrev-21198	2862	6	.	.	PUNCT
inlawrev-21198	2863	1	t.c	t.c	PROPN
inlawrev-21198	2863	2	.	.	PROPN
inlawrev-21198	2863	3	2015	2015	NUM
inlawrev-21198	2863	4	)	)	PUNCT
inlawrev-21198	2863	5	.	.	PUNCT
inlawrev-21198	2864	1	830	830	NUM
inlawrev-21198	2864	2	.	.	PUNCT
inlawrev-21198	2865	1	i	i	PRON
inlawrev-21198	2865	2	d.	d.	PROPN
inlawrev-21198	2865	3	at	at	ADP
inlawrev-21198	2865	4	1285	1285	NUM
inlawrev-21198	2865	5	.	.	PUNCT
inlawrev-21198	2866	1	831	831	NUM
inlawrev-21198	2866	2	.	.	PUNCT
inlawrev-21198	2867	1	i	i	PRON
inlawrev-21198	2867	2	d.	d.	PROPN
inlawrev-21198	2867	3	at	at	ADP
inlawrev-21198	2867	4	1286	1286	NUM
inlawrev-21198	2867	5	.	.	PUNCT
inlawrev-21198	2868	1	832	832	NUM
inlawrev-21198	2868	2	.	.	PUNCT
inlawrev-21198	2869	1	i	i	PRON
inlawrev-21198	2869	2	d.	d.	PROPN
inlawrev-21198	2869	3	2016	2016	NUM
inlawrev-21198	2869	4	]	]	PUNCT
inlawrev-21198	2870	1	taxation	taxation	NOUN
inlawrev-21198	2870	2	1303	1303	NUM
inlawrev-21198	2870	3	included	include	VERB
inlawrev-21198	2870	4	interest	interest	NOUN
inlawrev-21198	2870	5	and	and	CCONJ
inlawrev-21198	2870	6	penalties	penalty	NOUN
inlawrev-21198	2870	7	.	.	PUNCT
inlawrev-21198	2871	1	hamilton	hamilton	PROPN
inlawrev-21198	2871	2	objected	object	VERB
inlawrev-21198	2871	3	the	the	DET
inlawrev-21198	2871	4	proposed	propose	VERB
inlawrev-21198	2871	5	assessments	assessment	NOUN
inlawrev-21198	2871	6	to833	to833	VERB
inlawrev-21198	2872	1	the	the	DET
inlawrev-21198	2872	2	department	department	NOUN
inlawrev-21198	2872	3	where	where	SCONJ
inlawrev-21198	2872	4	a	a	DET
inlawrev-21198	2872	5	letter	letter	NOUN
inlawrev-21198	2872	6	of	of	ADP
inlawrev-21198	2872	7	finding	finding	NOUN
inlawrev-21198	2872	8	was	be	AUX
inlawrev-21198	2872	9	issued	issue	VERB
inlawrev-21198	2872	10	which	which	PRON
inlawrev-21198	2872	11	denied	deny	VERB
inlawrev-21198	2872	12	hamilton	hamilton	PROPN
inlawrev-21198	2872	13	’s	’s	PART
inlawrev-21198	2872	14	protest	protest	NOUN
inlawrev-21198	2872	15	.	.	PUNCT
inlawrev-21198	2873	1	thus	thus	ADV
inlawrev-21198	2873	2	,	,	PUNCT
inlawrev-21198	2873	3	hamilton	hamilton	PROPN
inlawrev-21198	2873	4	initiated	initiate	VERB
inlawrev-21198	2873	5	a	a	DET
inlawrev-21198	2873	6	tax	tax	NOUN
inlawrev-21198	2873	7	appeal	appeal	NOUN
inlawrev-21198	2873	8	to	to	ADP
inlawrev-21198	2873	9	the	the	DET
inlawrev-21198	2873	10	tax	tax	NOUN
inlawrev-21198	2873	11	court.834	court.834	PROPN
inlawrev-21198	2873	12	835	835	NUM
inlawrev-21198	2873	13	on	on	ADP
inlawrev-21198	2873	14	appeal	appeal	NOUN
inlawrev-21198	2873	15	to	to	ADP
inlawrev-21198	2873	16	the	the	DET
inlawrev-21198	2873	17	tax	tax	NOUN
inlawrev-21198	2873	18	court	court	NOUN
inlawrev-21198	2873	19	,	,	PUNCT
inlawrev-21198	2873	20	the	the	DET
inlawrev-21198	2873	21	department	department	NOUN
inlawrev-21198	2873	22	claimed	claim	VERB
inlawrev-21198	2873	23	hamilton	hamilton	PROPN
inlawrev-21198	2873	24	’s	’s	PART
inlawrev-21198	2873	25	system	system	NOUN
inlawrev-21198	2873	26	development	development	NOUN
inlawrev-21198	2873	27	charges	charge	NOUN
inlawrev-21198	2873	28	and	and	CCONJ
inlawrev-21198	2873	29	connection	connection	NOUN
inlawrev-21198	2873	30	fees	fee	NOUN
inlawrev-21198	2873	31	were	be	AUX
inlawrev-21198	2873	32	gross	gross	ADJ
inlawrev-21198	2873	33	receipts	receipt	NOUN
inlawrev-21198	2873	34	.	.	PUNCT
inlawrev-21198	2874	1	alternatively	alternatively	ADV
inlawrev-21198	2874	2	,	,	PUNCT
inlawrev-21198	2874	3	the	the	DET
inlawrev-21198	2874	4	department	department	NOUN
inlawrev-21198	2874	5	argued	argue	VERB
inlawrev-21198	2874	6	that	that	SCONJ
inlawrev-21198	2874	7	the	the	DET
inlawrev-21198	2874	8	connection	connection	NOUN
inlawrev-21198	2874	9	fees	fee	NOUN
inlawrev-21198	2874	10	were	be	AUX
inlawrev-21198	2874	11	subject	subject	ADJ
inlawrev-21198	2874	12	to	to	ADP
inlawrev-21198	2874	13	the	the	DET
inlawrev-21198	2874	14	utility	utility	NOUN
inlawrev-21198	2874	15	receipts	receipt	NOUN
inlawrev-21198	2874	16	tax	tax	NOUN
inlawrev-21198	2874	17	,	,	PUNCT
inlawrev-21198	2874	18	because	because	SCONJ
inlawrev-21198	2874	19	hamilton	hamilton	PROPN
inlawrev-21198	2874	20	failed	fail	VERB
inlawrev-21198	2874	21	to	to	PART
inlawrev-21198	2874	22	separate	separate	VERB
inlawrev-21198	2874	23	the	the	DET
inlawrev-21198	2874	24	utility	utility	NOUN
inlawrev-21198	2874	25	receipts	receipt	NOUN
inlawrev-21198	2874	26	from	from	ADP
inlawrev-21198	2874	27	other	other	ADJ
inlawrev-21198	2874	28	taxable	taxable	ADJ
inlawrev-21198	2874	29	receipts	receipt	NOUN
inlawrev-21198	2874	30	on	on	ADP
inlawrev-21198	2874	31	its	its	PRON
inlawrev-21198	2874	32	records	record	NOUN
inlawrev-21198	2874	33	or	or	CCONJ
inlawrev-21198	2874	34	returns	return	NOUN
inlawrev-21198	2874	35	,	,	PUNCT
inlawrev-21198	2874	36	as	as	SCONJ
inlawrev-21198	2874	37	required	require	VERB
inlawrev-21198	2874	38	by	by	ADP
inlawrev-21198	2874	39	indiana	indiana	PROPN
inlawrev-21198	2874	40	code	code	PROPN
inlawrev-21198	2874	41	section	section	PROPN
inlawrev-21198	2874	42	6	6	NUM
inlawrev-21198	2874	43	-	-	SYM
inlawrev-21198	2874	44	2.3	2.3	NUM
inlawrev-21198	2874	45	-	-	PUNCT
inlawrev-21198	2874	46	3	3	NUM
inlawrev-21198	2874	47	-	-	SYM
inlawrev-21198	2874	48	2.836	2.836	NUM
inlawrev-21198	2874	49	further	far	ADV
inlawrev-21198	2874	50	,	,	PUNCT
inlawrev-21198	2874	51	the	the	DET
inlawrev-21198	2874	52	department	department	NOUN
inlawrev-21198	2874	53	averred	aver	VERB
inlawrev-21198	2874	54	,	,	PUNCT
inlawrev-21198	2874	55	that	that	SCONJ
inlawrev-21198	2874	56	the	the	DET
inlawrev-21198	2874	57	utility	utility	NOUN
inlawrev-21198	2874	58	receipts	receipt	NOUN
inlawrev-21198	2874	59	tax	tax	NOUN
inlawrev-21198	2874	60	’s	’s	PART
inlawrev-21198	2874	61	definition	definition	NOUN
inlawrev-21198	2874	62	of	of	ADP
inlawrev-21198	2874	63	a	a	DET
inlawrev-21198	2874	64	sewage	sewage	NOUN
inlawrev-21198	2874	65	utility	utility	NOUN
inlawrev-21198	2874	66	service	service	NOUN
inlawrev-21198	2874	67	is	be	AUX
inlawrev-21198	2874	68	necessarily	necessarily	ADV
inlawrev-21198	2874	69	informed	inform	VERB
inlawrev-21198	2874	70	by	by	ADP
inlawrev-21198	2874	71	indiana	indiana	PROPN
inlawrev-21198	2874	72	’s	’s	PART
inlawrev-21198	2874	73	utility	utility	NOUN
inlawrev-21198	2874	74	regulatory	regulatory	ADJ
inlawrev-21198	2874	75	legislation	legislation	NOUN
inlawrev-21198	2874	76	,	,	PUNCT
inlawrev-21198	2874	77	which	which	PRON
inlawrev-21198	2874	78	contains	contain	VERB
inlawrev-21198	2874	79	a	a	DET
inlawrev-21198	2874	80	broader	broad	ADJ
inlawrev-21198	2874	81	definition	definition	NOUN
inlawrev-21198	2874	82	of	of	ADP
inlawrev-21198	2874	83	“	"	PUNCT
inlawrev-21198	2874	84	sewage	sewage	NOUN
inlawrev-21198	2874	85	disposal	disposal	NOUN
inlawrev-21198	2874	86	service	service	NOUN
inlawrev-21198	2874	87	.	.	PUNCT
inlawrev-21198	2875	1	”837	”837	PROPN
inlawrev-21198	2875	2	however	however	ADV
inlawrev-21198	2875	3	,	,	PUNCT
inlawrev-21198	2875	4	the	the	DET
inlawrev-21198	2875	5	tax	tax	NOUN
inlawrev-21198	2875	6	court	court	NOUN
inlawrev-21198	2875	7	did	do	AUX
inlawrev-21198	2875	8	not	not	PART
inlawrev-21198	2875	9	agree	agree	VERB
inlawrev-21198	2875	10	,	,	PUNCT
inlawrev-21198	2875	11	because	because	SCONJ
inlawrev-21198	2875	12	the	the	DET
inlawrev-21198	2875	13	general	general	ADJ
inlawrev-21198	2875	14	assembly	assembly	NOUN
inlawrev-21198	2875	15	had	have	AUX
inlawrev-21198	2875	16	given	give	VERB
inlawrev-21198	2875	17	no	no	DET
inlawrev-21198	2875	18	indication	indication	NOUN
inlawrev-21198	2875	19	that	that	SCONJ
inlawrev-21198	2875	20	a	a	DET
inlawrev-21198	2875	21	broader	broad	ADJ
inlawrev-21198	2875	22	definition	definition	NOUN
inlawrev-21198	2875	23	applied	apply	VERB
inlawrev-21198	2875	24	.	.	PUNCT
inlawrev-21198	2876	1	accordingly	accordingly	ADV
inlawrev-21198	2876	2	,	,	PUNCT
inlawrev-21198	2876	3	the	the	DET
inlawrev-21198	2876	4	tax	tax	NOUN
inlawrev-21198	2876	5	court838	court838	PRON
inlawrev-21198	2876	6	determined	determine	VERB
inlawrev-21198	2876	7	that	that	SCONJ
inlawrev-21198	2876	8	sewage	sewage	NOUN
inlawrev-21198	2876	9	utility	utility	NOUN
inlawrev-21198	2876	10	service	service	NOUN
inlawrev-21198	2876	11	refers	refer	VERB
inlawrev-21198	2876	12	only	only	ADV
inlawrev-21198	2876	13	to	to	ADP
inlawrev-21198	2876	14	providing	provide	VERB
inlawrev-21198	2876	15	the	the	DET
inlawrev-21198	2876	16	removal	removal	NOUN
inlawrev-21198	2876	17	services	service	NOUN
inlawrev-21198	2876	18	themselves	themselves	PRON
inlawrev-21198	2876	19	,	,	PUNCT
inlawrev-21198	2876	20	and	and	CCONJ
inlawrev-21198	2876	21	nothing	nothing	PRON
inlawrev-21198	2876	22	more.839	more.839	VERB
inlawrev-21198	2876	23	the	the	DET
inlawrev-21198	2876	24	tax	tax	NOUN
inlawrev-21198	2876	25	court	court	NOUN
inlawrev-21198	2876	26	then	then	ADV
inlawrev-21198	2876	27	ruled	rule	VERB
inlawrev-21198	2876	28	on	on	ADP
inlawrev-21198	2876	29	whether	whether	SCONJ
inlawrev-21198	2876	30	hamilton	hamilton	PROPN
inlawrev-21198	2876	31	’s	’s	PART
inlawrev-21198	2876	32	system	system	NOUN
inlawrev-21198	2876	33	connection	connection	NOUN
inlawrev-21198	2876	34	fees	fee	NOUN
inlawrev-21198	2876	35	and	and	CCONJ
inlawrev-21198	2876	36	development	development	NOUN
inlawrev-21198	2876	37	charges	charge	NOUN
inlawrev-21198	2876	38	were	be	AUX
inlawrev-21198	2876	39	gross	gross	ADJ
inlawrev-21198	2876	40	receipts	receipt	NOUN
inlawrev-21198	2876	41	,	,	PUNCT
inlawrev-21198	2876	42	thus	thus	ADV
inlawrev-21198	2876	43	being	be	AUX
inlawrev-21198	2876	44	subject	subject	ADJ
inlawrev-21198	2876	45	to	to	ADP
inlawrev-21198	2876	46	the	the	DET
inlawrev-21198	2876	47	tax	tax	NOUN
inlawrev-21198	2876	48	under	under	ADP
inlawrev-21198	2876	49	indiana	indiana	PROPN
inlawrev-21198	2876	50	code	code	PROPN
inlawrev-21198	2876	51	section	section	NOUN
inlawrev-21198	2876	52	6	6	NUM
inlawrev-21198	2876	53	-	-	SYM
inlawrev-21198	2876	54	2.3	2.3	NUM
inlawrev-21198	2876	55	-	-	PUNCT
inlawrev-21198	2876	56	3	3	NUM
inlawrev-21198	2876	57	-	-	SYM
inlawrev-21198	2876	58	10	10	NUM
inlawrev-21198	2876	59	.	.	PUNCT
inlawrev-21198	2877	1	in	in	ADP
inlawrev-21198	2877	2	so	so	ADV
inlawrev-21198	2877	3	doing	do	VERB
inlawrev-21198	2877	4	,	,	PUNCT
inlawrev-21198	2877	5	the	the	DET
inlawrev-21198	2877	6	t	t	NOUN
inlawrev-21198	2877	7	ax	ax	NOUN
inlawrev-21198	2877	8	court	court	NOUN
inlawrev-21198	2877	9	did	do	AUX
inlawrev-21198	2877	10	not	not	PART
inlawrev-21198	2877	11	find	find	VERB
inlawrev-21198	2877	12	the840	the840	ADJ
inlawrev-21198	2877	13	grammatical	grammatical	ADJ
inlawrev-21198	2877	14	structure	structure	NOUN
inlawrev-21198	2877	15	of	of	ADP
inlawrev-21198	2877	16	indiana	indiana	PROPN
inlawrev-21198	2877	17	code	code	PROPN
inlawrev-21198	2877	18	section	section	NOUN
inlawrev-21198	2877	19	6	6	NUM
inlawrev-21198	2877	20	-	-	SYM
inlawrev-21198	2877	21	2.3	2.3	NUM
inlawrev-21198	2877	22	-	-	PUNCT
inlawrev-21198	2877	23	3	3	NUM
inlawrev-21198	2877	24	-	-	SYM
inlawrev-21198	2877	25	10	10	NUM
inlawrev-21198	2877	26	to	to	PART
inlawrev-21198	2877	27	support	support	VERB
inlawrev-21198	2877	28	such	such	DET
inlawrev-21198	2877	29	a	a	DET
inlawrev-21198	2877	30	conclusion	conclusion	NOUN
inlawrev-21198	2877	31	.	.	PUNCT
inlawrev-21198	2878	1	consequently	consequently	ADV
inlawrev-21198	2878	2	,	,	PUNCT
inlawrev-21198	2878	3	neither	neither	CCONJ
inlawrev-21198	2878	4	the	the	DET
inlawrev-21198	2878	5	system	system	NOUN
inlawrev-21198	2878	6	development	development	NOUN
inlawrev-21198	2878	7	charges	charge	NOUN
inlawrev-21198	2878	8	nor	nor	CCONJ
inlawrev-21198	2878	9	the841	the841	PROPN
inlawrev-21198	2878	10	connection	connection	NOUN
inlawrev-21198	2878	11	fees	fee	NOUN
inlawrev-21198	2878	12	were	be	AUX
inlawrev-21198	2878	13	gross	gross	ADJ
inlawrev-21198	2878	14	receipts	receipt	NOUN
inlawrev-21198	2878	15	pursuant	pursuant	ADJ
inlawrev-21198	2878	16	to	to	ADP
inlawrev-21198	2878	17	indiana	indiana	PROPN
inlawrev-21198	2878	18	code	code	PROPN
inlawrev-21198	2878	19	section	section	NOUN
inlawrev-21198	2878	20	6	6	NUM
inlawrev-21198	2878	21	-	-	SYM
inlawrev-21198	2878	22	2.3	2.3	NUM
inlawrev-21198	2878	23	-	-	SYM
inlawrev-21198	2878	24	310.842	310.842	NUM
inlawrev-21198	2878	25	finally	finally	ADV
inlawrev-21198	2878	26	,	,	PUNCT
inlawrev-21198	2878	27	the	the	DET
inlawrev-21198	2878	28	d	d	PROPN
inlawrev-21198	2878	29	epartment	epartment	NOUN
inlawrev-21198	2878	30	failed	fail	VERB
inlawrev-21198	2878	31	to	to	PART
inlawrev-21198	2878	32	designate	designate	VERB
inlawrev-21198	2878	33	evidence	evidence	NOUN
inlawrev-21198	2878	34	showing	show	VERB
inlawrev-21198	2878	35	whether	whether	SCONJ
inlawrev-21198	2878	36	hamilton	hamilton	PROPN
inlawrev-21198	2878	37	’s	’s	PART
inlawrev-21198	2878	38	returns	return	NOUN
inlawrev-21198	2878	39	separate	separate	VERB
inlawrev-21198	2878	40	the	the	DET
inlawrev-21198	2878	41	connection	connection	NOUN
inlawrev-21198	2878	42	fee	fee	NOUN
inlawrev-21198	2878	43	from	from	ADP
inlawrev-21198	2878	44	taxable	taxable	ADJ
inlawrev-21198	2878	45	receipts	receipt	NOUN
inlawrev-21198	2878	46	.	.	PUNCT
inlawrev-21198	2879	1	the	the	DET
inlawrev-21198	2879	2	court843	court843	PROPN
inlawrev-21198	2879	3	found	find	VERB
inlawrev-21198	2879	4	that	that	SCONJ
inlawrev-21198	2879	5	it	it	PRON
inlawrev-21198	2879	6	was	be	AUX
inlawrev-21198	2879	7	reasonable	reasonable	ADJ
inlawrev-21198	2879	8	to	to	PART
inlawrev-21198	2879	9	infer	infer	VERB
inlawrev-21198	2879	10	that	that	SCONJ
inlawrev-21198	2879	11	hamilton	hamilton	PROPN
inlawrev-21198	2879	12	possibly	possibly	ADV
inlawrev-21198	2879	13	separated	separate	VERB
inlawrev-21198	2879	14	its	its	PRON
inlawrev-21198	2879	15	nontaxable	nontaxable	ADJ
inlawrev-21198	2879	16	gross	gross	ADJ
inlawrev-21198	2879	17	receipts	receipt	NOUN
inlawrev-21198	2879	18	from	from	ADP
inlawrev-21198	2879	19	its	its	PRON
inlawrev-21198	2879	20	taxable	taxable	ADJ
inlawrev-21198	2879	21	gross	gross	ADJ
inlawrev-21198	2879	22	receipts	receipt	NOUN
inlawrev-21198	2879	23	on	on	ADP
inlawrev-21198	2879	24	its	its	PRON
inlawrev-21198	2879	25	returns.844	returns.844	NOUN
inlawrev-21198	2879	26	therefore	therefore	ADV
inlawrev-21198	2879	27	,	,	PUNCT
inlawrev-21198	2879	28	the	the	DET
inlawrev-21198	2879	29	tax	tax	NOUN
inlawrev-21198	2879	30	court	court	NOUN
inlawrev-21198	2879	31	determined	determine	VERB
inlawrev-21198	2879	32	that	that	SCONJ
inlawrev-21198	2879	33	there	there	PRON
inlawrev-21198	2879	34	was	be	VERB
inlawrev-21198	2879	35	a	a	DET
inlawrev-21198	2879	36	genuine	genuine	ADJ
inlawrev-21198	2879	37	issue	issue	NOUN
inlawrev-21198	2879	38	of	of	ADP
inlawrev-21198	2879	39	fact	fact	NOUN
inlawrev-21198	2879	40	on	on	ADP
inlawrev-21198	2879	41	this	this	DET
inlawrev-21198	2879	42	last	last	ADJ
inlawrev-21198	2879	43	issue	issue	NOUN
inlawrev-21198	2879	44	and	and	CCONJ
inlawrev-21198	2879	45	ordered	order	VERB
inlawrev-21198	2879	46	a	a	DET
inlawrev-21198	2879	47	case	case	NOUN
inlawrev-21198	2879	48	management	management	NOUN
inlawrev-21198	2879	49	conference.845	conference.845	NOUN
inlawrev-21198	2879	50	4	4	NUM
inlawrev-21198	2879	51	.	.	PUNCT
inlawrev-21198	2880	1	elmer	elmer	PROPN
inlawrev-21198	2880	2	v.	v.	PROPN
inlawrev-21198	2880	3	indiana	indiana	PROPN
inlawrev-21198	2880	4	department	department	PROPN
inlawrev-21198	2880	5	of	of	ADP
inlawrev-21198	2880	6	state	state	PROPN
inlawrev-21198	2880	7	revenue	revenue	NOUN
inlawrev-21198	2880	8	.	.	PUNCT
inlawrev-21198	2881	1	—	—	PUNCT
inlawrev-21198	2881	2	m	m	PROPN
inlawrev-21198	2881	3	r.	r.	PROPN
inlawrev-21198	2881	4	elmer	elmer	PROPN
inlawrev-21198	2881	5	was	be	AUX
inlawrev-21198	2881	6	the	the	DET
inlawrev-21198	2881	7	sole846	sole846	PROPN
inlawrev-21198	2881	8	shareholder	shareholder	NOUN
inlawrev-21198	2881	9	and	and	CCONJ
inlawrev-21198	2881	10	president	president	NOUN
inlawrev-21198	2881	11	of	of	ADP
inlawrev-21198	2881	12	two	two	NUM
inlawrev-21198	2881	13	s	s	PART
inlawrev-21198	2881	14	corporations	corporation	NOUN
inlawrev-21198	2881	15	.	.	PUNCT
inlawrev-21198	2882	1	thus	thus	ADV
inlawrev-21198	2882	2	,	,	PUNCT
inlawrev-21198	2882	3	the	the	DET
inlawrev-21198	2882	4	elmers	elmer	NOUN
inlawrev-21198	2882	5	’	'	PUNCT
inlawrev-21198	2882	6	indiana847	indiana847	PROPN
inlawrev-21198	2882	7	833	833	NUM
inlawrev-21198	2882	8	.	.	PUNCT
inlawrev-21198	2883	1	i	i	PRON
inlawrev-21198	2883	2	d.	d.	PROPN
inlawrev-21198	2883	3	834	834	NUM
inlawrev-21198	2883	4	.	.	PUNCT
inlawrev-21198	2884	1	i	i	PRON
inlawrev-21198	2884	2	d.	d.	PROPN
inlawrev-21198	2884	3	835	835	NUM
inlawrev-21198	2884	4	.	.	PUNCT
inlawrev-21198	2885	1	i	i	PRON
inlawrev-21198	2885	2	d.	d.	PROPN
inlawrev-21198	2885	3	836	836	NUM
inlawrev-21198	2885	4	.	.	PUNCT
inlawrev-21198	2886	1	i	i	PRON
inlawrev-21198	2886	2	d.	d.	PROPN
inlawrev-21198	2886	3	837	837	NUM
inlawrev-21198	2886	4	.	.	PUNCT
inlawrev-21198	2887	1	i	i	PRON
inlawrev-21198	2887	2	d.	d.	PROPN
inlawrev-21198	2887	3	at	at	ADP
inlawrev-21198	2887	4	1287	1287	NUM
inlawrev-21198	2887	5	.	.	PUNCT
inlawrev-21198	2888	1	838	838	NUM
inlawrev-21198	2888	2	.	.	PUNCT
inlawrev-21198	2889	1	i	i	PRON
inlawrev-21198	2889	2	d.	d.	PROPN
inlawrev-21198	2889	3	at	at	ADP
inlawrev-21198	2889	4	1288	1288	NUM
inlawrev-21198	2889	5	.	.	PUNCT
inlawrev-21198	2890	1	839	839	NUM
inlawrev-21198	2890	2	.	.	PUNCT
inlawrev-21198	2891	1	i	i	PRON
inlawrev-21198	2891	2	d.	d.	PROPN
inlawrev-21198	2891	3	840	840	NUM
inlawrev-21198	2891	4	.	.	PUNCT
inlawrev-21198	2892	1	i	i	PRON
inlawrev-21198	2892	2	d.	d.	PROPN
inlawrev-21198	2892	3	841	841	NUM
inlawrev-21198	2892	4	.	.	PUNCT
inlawrev-21198	2893	1	i	i	PRON
inlawrev-21198	2893	2	d.	d.	PROPN
inlawrev-21198	2893	3	842	842	NUM
inlawrev-21198	2893	4	.	.	PUNCT
inlawrev-21198	2894	1	i	i	PRON
inlawrev-21198	2894	2	d.	d.	PROPN
inlawrev-21198	2894	3	at	at	ADP
inlawrev-21198	2894	4	1289	1289	NUM
inlawrev-21198	2894	5	.	.	PUNCT
inlawrev-21198	2895	1	843	843	NUM
inlawrev-21198	2895	2	.	.	PUNCT
inlawrev-21198	2896	1	i	i	PRON
inlawrev-21198	2896	2	d.	d.	PROPN
inlawrev-21198	2896	3	844	844	NUM
inlawrev-21198	2896	4	.	.	PUNCT
inlawrev-21198	2897	1	i	i	PRON
inlawrev-21198	2897	2	d.	d.	PROPN
inlawrev-21198	2897	3	at	at	ADP
inlawrev-21198	2897	4	1290	1290	NUM
inlawrev-21198	2897	5	.	.	PUNCT
inlawrev-21198	2898	1	845	845	NUM
inlawrev-21198	2898	2	.	.	PUNCT
inlawrev-21198	2899	1	i	i	PRON
inlawrev-21198	2899	2	d.	d.	PROPN
inlawrev-21198	2899	3	846	846	NUM
inlawrev-21198	2899	4	.	.	PUNCT
inlawrev-21198	2900	1	42	42	NUM
inlawrev-21198	2900	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	2900	3	185	185	NUM
inlawrev-21198	2900	4	(	(	PUNCT
inlawrev-21198	2900	5	ind	ind	NOUN
inlawrev-21198	2900	6	.	.	PUNCT
inlawrev-21198	2901	1	t.c	t.c	PROPN
inlawrev-21198	2901	2	.	.	PROPN
inlawrev-21198	2901	3	2015	2015	NUM
inlawrev-21198	2901	4	)	)	PUNCT
inlawrev-21198	2901	5	.	.	PUNCT
inlawrev-21198	2902	1	847	847	X
inlawrev-21198	2902	2	.	.	PUNCT
inlawrev-21198	2903	1	i	i	PRON
inlawrev-21198	2903	2	d.	d.	PROPN
inlawrev-21198	2903	3	at	at	ADP
inlawrev-21198	2903	4	188	188	NUM
inlawrev-21198	2903	5	.	.	PUNCT
inlawrev-21198	2904	1	1304	1304	NUM
inlawrev-21198	2904	2	indiana	indiana	PROPN
inlawrev-21198	2904	3	law	law	PROPN
inlawrev-21198	2904	4	review	review	NOUN
inlawrev-21198	2904	5	[	[	X
inlawrev-21198	2904	6	vol	vol	NOUN
inlawrev-21198	2904	7	.	.	PUNCT
inlawrev-21198	2905	1	49:1235	49:1235	NUM
inlawrev-21198	2905	2	income	income	NOUN
inlawrev-21198	2905	3	tax	tax	NOUN
inlawrev-21198	2905	4	returns	return	NOUN
inlawrev-21198	2905	5	reported	report	VERB
inlawrev-21198	2905	6	their	their	PRON
inlawrev-21198	2905	7	income	income	NOUN
inlawrev-21198	2905	8	and	and	CCONJ
inlawrev-21198	2905	9	losses	loss	NOUN
inlawrev-21198	2905	10	in	in	ADP
inlawrev-21198	2905	11	addition	addition	NOUN
inlawrev-21198	2905	12	to	to	ADP
inlawrev-21198	2905	13	those	those	PRON
inlawrev-21198	2905	14	of	of	ADP
inlawrev-21198	2905	15	their	their	PRON
inlawrev-21198	2905	16	two	two	NUM
inlawrev-21198	2905	17	s	s	NOUN
inlawrev-21198	2905	18	corporations	corporation	NOUN
inlawrev-21198	2905	19	,	,	PUNCT
inlawrev-21198	2905	20	pharmakon	pharmakon	PROPN
inlawrev-21198	2905	21	and	and	CCONJ
inlawrev-21198	2905	22	hamilton	hamilton	PROPN
inlawrev-21198	2905	23	.	.	PUNCT
inlawrev-21198	2906	1	the	the	DET
inlawrev-21198	2906	2	department	department	NOUN
inlawrev-21198	2906	3	determined	determine	VERB
inlawrev-21198	2906	4	that	that	SCONJ
inlawrev-21198	2906	5	the	the	DET
inlawrev-21198	2906	6	deductions	deduction	NOUN
inlawrev-21198	2906	7	the	the	DET
inlawrev-21198	2906	8	elmers	elmer	NOUN
inlawrev-21198	2906	9	took	take	VERB
inlawrev-21198	2906	10	for	for	ADP
inlawrev-21198	2906	11	vehicle	vehicle	NOUN
inlawrev-21198	2906	12	,	,	PUNCT
inlawrev-21198	2906	13	contract	contract	NOUN
inlawrev-21198	2906	14	labor	labor	NOUN
inlawrev-21198	2906	15	,	,	PUNCT
inlawrev-21198	2906	16	operating	operating	NOUN
inlawrev-21198	2906	17	,	,	PUNCT
inlawrev-21198	2906	18	and	and	CCONJ
inlawrev-21198	2906	19	management	management	NOUN
inlawrev-21198	2906	20	/	/	SYM
inlawrev-21198	2906	21	marketing	marketing	NOUN
inlawrev-21198	2906	22	expenses	expense	NOUN
inlawrev-21198	2906	23	were	be	AUX
inlawrev-21198	2906	24	not	not	PART
inlawrev-21198	2906	25	valid	valid	ADJ
inlawrev-21198	2906	26	business	business	NOUN
inlawrev-21198	2906	27	expense	expense	NOUN
inlawrev-21198	2906	28	deductions.848	deductions.848	PROPN
inlawrev-21198	2906	29	m	m	VERB
inlawrev-21198	2906	30	oreover	oreover	NOUN
inlawrev-21198	2906	31	,	,	PUNCT
inlawrev-21198	2906	32	the	the	DET
inlawrev-21198	2906	33	department	department	NOUN
inlawrev-21198	2906	34	decided	decide	VERB
inlawrev-21198	2906	35	there	there	PRON
inlawrev-21198	2906	36	was	be	VERB
inlawrev-21198	2906	37	an	an	DET
inlawrev-21198	2906	38	uncollectible	uncollectible	ADJ
inlawrev-21198	2906	39	debt	debt	NOUN
inlawrev-21198	2906	40	in	in	ADP
inlawrev-21198	2906	41	2008	2008	NUM
inlawrev-21198	2906	42	that	that	SCONJ
inlawrev-21198	2906	43	the	the	DET
inlawrev-21198	2906	44	elmers	elmer	NOUN
inlawrev-21198	2906	45	had	have	AUX
inlawrev-21198	2906	46	improperly	improperly	ADV
inlawrev-21198	2906	47	taken	take	VERB
inlawrev-21198	2906	48	as	as	ADP
inlawrev-21198	2906	49	a	a	DET
inlawrev-21198	2906	50	deduction	deduction	NOUN
inlawrev-21198	2906	51	.	.	PUNCT
inlawrev-21198	2907	1	therefore	therefore	ADV
inlawrev-21198	2907	2	,	,	PUNCT
inlawrev-21198	2907	3	the	the	DET
inlawrev-21198	2907	4	department849	department849	PROPN
inlawrev-21198	2907	5	disallowed	disallow	VERB
inlawrev-21198	2907	6	all	all	PRON
inlawrev-21198	2907	7	of	of	ADP
inlawrev-21198	2907	8	the	the	DET
inlawrev-21198	2907	9	elmers	elmer	NOUN
inlawrev-21198	2907	10	’	'	PUNCT
inlawrev-21198	2907	11	deductions	deduction	NOUN
inlawrev-21198	2907	12	,	,	PUNCT
inlawrev-21198	2907	13	recalculated	recalculate	VERB
inlawrev-21198	2907	14	the	the	DET
inlawrev-21198	2907	15	elmers	elmer	NOUN
inlawrev-21198	2907	16	’	'	PUNCT
inlawrev-21198	2907	17	adjusted	adjust	VERB
inlawrev-21198	2907	18	gross	gross	ADJ
inlawrev-21198	2907	19	income	income	NOUN
inlawrev-21198	2907	20	tax	tax	NOUN
inlawrev-21198	2907	21	liability	liability	NOUN
inlawrev-21198	2907	22	,	,	PUNCT
inlawrev-21198	2907	23	and	and	CCONJ
inlawrev-21198	2907	24	assessed	assess	VERB
inlawrev-21198	2907	25	the	the	DET
inlawrev-21198	2907	26	elmers	elmer	NOUN
inlawrev-21198	2907	27	with	with	ADP
inlawrev-21198	2907	28	added	add	VERB
inlawrev-21198	2907	29	indiana	indiana	PROPN
inlawrev-21198	2907	30	adjusted	adjust	VERB
inlawrev-21198	2907	31	gross	gross	ADJ
inlawrev-21198	2907	32	income	income	NOUN
inlawrev-21198	2907	33	,	,	PUNCT
inlawrev-21198	2907	34	interest	interest	NOUN
inlawrev-21198	2907	35	,	,	PUNCT
inlawrev-21198	2907	36	and	and	CCONJ
inlawrev-21198	2907	37	penalties	penalty	NOUN
inlawrev-21198	2907	38	for	for	ADP
inlawrev-21198	2907	39	the	the	DET
inlawrev-21198	2907	40	years	year	NOUN
inlawrev-21198	2907	41	at	at	ADP
inlawrev-21198	2907	42	issue.850	issue.850	ADV
inlawrev-21198	2907	43	the	the	DET
inlawrev-21198	2907	44	elmers	elmer	NOUN
inlawrev-21198	2907	45	protested	protest	VERB
inlawrev-21198	2907	46	the	the	DET
inlawrev-21198	2907	47	department	department	NOUN
inlawrev-21198	2907	48	’s	’s	PART
inlawrev-21198	2907	49	assessments	assessment	NOUN
inlawrev-21198	2907	50	.	.	PUNCT
inlawrev-21198	2908	1	subsequently	subsequently	ADV
inlawrev-21198	2908	2	,	,	PUNCT
inlawrev-21198	2908	3	the851	the851	PROPN
inlawrev-21198	2908	4	department	department	PROPN
inlawrev-21198	2908	5	issued	issue	VERB
inlawrev-21198	2908	6	a	a	DET
inlawrev-21198	2908	7	letter	letter	NOUN
inlawrev-21198	2908	8	of	of	ADP
inlawrev-21198	2908	9	finding	find	VERB
inlawrev-21198	2908	10	that	that	PRON
inlawrev-21198	2908	11	upheld	uphold	VERB
inlawrev-21198	2908	12	the	the	DET
inlawrev-21198	2908	13	assessments	assessment	NOUN
inlawrev-21198	2908	14	,	,	PUNCT
inlawrev-21198	2908	15	and	and	CCONJ
inlawrev-21198	2908	16	as	as	ADP
inlawrev-21198	2908	17	a	a	DET
inlawrev-21198	2908	18	result	result	NOUN
inlawrev-21198	2908	19	,	,	PUNCT
inlawrev-21198	2908	20	the	the	DET
inlawrev-21198	2908	21	e	e	NOUN
inlawrev-21198	2908	22	lmers	lmer	NOUN
inlawrev-21198	2908	23	initiated	initiate	VERB
inlawrev-21198	2908	24	a	a	DET
inlawrev-21198	2908	25	tax	tax	NOUN
inlawrev-21198	2908	26	appeal	appeal	NOUN
inlawrev-21198	2908	27	to	to	ADP
inlawrev-21198	2908	28	the	the	DET
inlawrev-21198	2908	29	tax	tax	NOUN
inlawrev-21198	2908	30	court	court	NOUN
inlawrev-21198	2908	31	.	.	PUNCT
inlawrev-21198	2909	1	on	on	ADP
inlawrev-21198	2909	2	appeal	appeal	NOUN
inlawrev-21198	2909	3	,	,	PUNCT
inlawrev-21198	2909	4	the852	the852	PROPN
inlawrev-21198	2909	5	department	department	PROPN
inlawrev-21198	2909	6	argued	argue	VERB
inlawrev-21198	2909	7	that	that	SCONJ
inlawrev-21198	2909	8	the	the	DET
inlawrev-21198	2909	9	tax	tax	NOUN
inlawrev-21198	2909	10	court	court	NOUN
inlawrev-21198	2909	11	must	must	AUX
inlawrev-21198	2909	12	disregard	disregard	VERB
inlawrev-21198	2909	13	:	:	PUNCT
inlawrev-21198	2909	14	certain	certain	ADJ
inlawrev-21198	2909	15	deposition	deposition	NOUN
inlawrev-21198	2909	16	testimony	testimony	NOUN
inlawrev-21198	2909	17	;	;	PUNCT
inlawrev-21198	2909	18	the	the	DET
inlawrev-21198	2909	19	elmers	elmer	NOUN
inlawrev-21198	2909	20	’	’	PART
inlawrev-21198	2909	21	protest	protest	NOUN
inlawrev-21198	2909	22	letter	letter	NOUN
inlawrev-21198	2909	23	;	;	PUNCT
inlawrev-21198	2909	24	and	and	CCONJ
inlawrev-21198	2909	25	,	,	PUNCT
inlawrev-21198	2909	26	portions	portion	NOUN
inlawrev-21198	2909	27	of	of	ADP
inlawrev-21198	2909	28	the	the	DET
inlawrev-21198	2909	29	elmers	elmer	NOUN
inlawrev-21198	2909	30	’	'	PUNCT
inlawrev-21198	2909	31	brief	brief	ADJ
inlawrev-21198	2909	32	.	.	PUNCT
inlawrev-21198	2910	1	the853	the853	NOUN
inlawrev-21198	2910	2	tax	tax	NOUN
inlawrev-21198	2910	3	court	court	NOUN
inlawrev-21198	2910	4	considered	consider	VERB
inlawrev-21198	2910	5	the	the	DET
inlawrev-21198	2910	6	issue	issue	NOUN
inlawrev-21198	2910	7	of	of	ADP
inlawrev-21198	2910	8	whether	whether	SCONJ
inlawrev-21198	2910	9	the	the	DET
inlawrev-21198	2910	10	tax	tax	NOUN
inlawrev-21198	2910	11	court	court	NOUN
inlawrev-21198	2910	12	may	may	AUX
inlawrev-21198	2910	13	consider	consider	VERB
inlawrev-21198	2910	14	the	the	DET
inlawrev-21198	2910	15	elmers	elmer	NOUN
inlawrev-21198	2910	16	’	'	PUNCT
inlawrev-21198	2910	17	designated	designate	VERB
inlawrev-21198	2910	18	evidence	evidence	NOUN
inlawrev-21198	2910	19	.	.	PUNCT
inlawrev-21198	2911	1	854	854	NUM
inlawrev-21198	2911	2	however	however	ADV
inlawrev-21198	2911	3	,	,	PUNCT
inlawrev-21198	2911	4	the	the	DET
inlawrev-21198	2911	5	tax	tax	NOUN
inlawrev-21198	2911	6	court	court	NOUN
inlawrev-21198	2911	7	did	do	AUX
inlawrev-21198	2911	8	not	not	PART
inlawrev-21198	2911	9	consider	consider	VERB
inlawrev-21198	2911	10	any	any	PRON
inlawrev-21198	2911	11	of	of	ADP
inlawrev-21198	2911	12	the	the	DET
inlawrev-21198	2911	13	elmers	elmer	NOUN
inlawrev-21198	2911	14	’	'	PUNCT
inlawrev-21198	2911	15	disposition	disposition	NOUN
inlawrev-21198	2911	16	because	because	SCONJ
inlawrev-21198	2911	17	they	they	PRON
inlawrev-21198	2911	18	failed	fail	VERB
inlawrev-21198	2911	19	to	to	PART
inlawrev-21198	2911	20	file	file	VERB
inlawrev-21198	2911	21	any	any	DET
inlawrev-21198	2911	22	portion	portion	NOUN
inlawrev-21198	2911	23	of	of	ADP
inlawrev-21198	2911	24	it	it	PRON
inlawrev-21198	2911	25	with	with	ADP
inlawrev-21198	2911	26	the	the	DET
inlawrev-21198	2911	27	tax	tax	NOUN
inlawrev-21198	2911	28	court	court	NOUN
inlawrev-21198	2911	29	.	.	PUNCT
inlawrev-21198	2912	1	furthermore,855	furthermore,855	PROPN
inlawrev-21198	2913	1	because	because	SCONJ
inlawrev-21198	2913	2	the	the	DET
inlawrev-21198	2913	3	elmers	elmer	NOUN
inlawrev-21198	2913	4	’	'	PUNCT
inlawrev-21198	2913	5	protest	protest	NOUN
inlawrev-21198	2913	6	letter	letter	NOUN
inlawrev-21198	2913	7	was	be	AUX
inlawrev-21198	2913	8	unverified	unverifie	VERB
inlawrev-21198	2913	9	,	,	PUNCT
inlawrev-21198	2913	10	contained	contain	VERB
inlawrev-21198	2913	11	hearsay	hearsay	NOUN
inlawrev-21198	2913	12	,	,	PUNCT
inlawrev-21198	2913	13	and	and	CCONJ
inlawrev-21198	2913	14	was	be	AUX
inlawrev-21198	2913	15	unsupported	unsupported	ADJ
inlawrev-21198	2913	16	,	,	PUNCT
inlawrev-21198	2913	17	the	the	DET
inlawrev-21198	2913	18	tax	tax	NOUN
inlawrev-21198	2913	19	court	court	NOUN
inlawrev-21198	2913	20	did	do	AUX
inlawrev-21198	2913	21	not	not	PART
inlawrev-21198	2913	22	consider	consider	VERB
inlawrev-21198	2913	23	it	it	PRON
inlawrev-21198	2913	24	either	either	ADV
inlawrev-21198	2913	25	.	.	PUNCT
inlawrev-21198	2914	1	856	856	NUM
inlawrev-21198	2914	2	next	next	ADJ
inlawrev-21198	2914	3	,	,	PUNCT
inlawrev-21198	2914	4	the	the	DET
inlawrev-21198	2914	5	department	department	NOUN
inlawrev-21198	2914	6	argued	argue	VERB
inlawrev-21198	2914	7	the	the	DET
inlawrev-21198	2914	8	tax	tax	NOUN
inlawrev-21198	2914	9	court	court	NOUN
inlawrev-21198	2914	10	should	should	AUX
inlawrev-21198	2914	11	rule	rule	VERB
inlawrev-21198	2914	12	the	the	DET
inlawrev-21198	2914	13	department	department	NOUN
inlawrev-21198	2914	14	was	be	AUX
inlawrev-21198	2914	15	entitled	entitle	VERB
inlawrev-21198	2914	16	to	to	ADP
inlawrev-21198	2914	17	judgment	judgment	NOUN
inlawrev-21198	2914	18	as	as	ADP
inlawrev-21198	2914	19	a	a	DET
inlawrev-21198	2914	20	matter	matter	NOUN
inlawrev-21198	2914	21	of	of	ADP
inlawrev-21198	2914	22	law	law	NOUN
inlawrev-21198	2914	23	for	for	ADP
inlawrev-21198	2914	24	three	three	NUM
inlawrev-21198	2914	25	alternative	alternative	ADJ
inlawrev-21198	2914	26	reasons	reason	NOUN
inlawrev-21198	2914	27	.	.	PUNCT
inlawrev-21198	2915	1	first	first	ADV
inlawrev-21198	2915	2	,	,	PUNCT
inlawrev-21198	2915	3	the857	the857	PROPN
inlawrev-21198	2915	4	department	department	NOUN
inlawrev-21198	2915	5	claimed	claim	VERB
inlawrev-21198	2915	6	that	that	SCONJ
inlawrev-21198	2915	7	it	it	PRON
inlawrev-21198	2915	8	correctly	correctly	ADV
inlawrev-21198	2915	9	disallowed	disallow	VERB
inlawrev-21198	2915	10	the	the	DET
inlawrev-21198	2915	11	elmers	elmer	NOUN
inlawrev-21198	2915	12	’	'	PUNCT
inlawrev-21198	2915	13	business	business	NOUN
inlawrev-21198	2915	14	expense	expense	NOUN
inlawrev-21198	2915	15	deductions	deduction	NOUN
inlawrev-21198	2915	16	because	because	SCONJ
inlawrev-21198	2915	17	the	the	DET
inlawrev-21198	2915	18	business	business	NOUN
inlawrev-21198	2915	19	transactions	transaction	NOUN
inlawrev-21198	2915	20	lacked	lack	VERB
inlawrev-21198	2915	21	economic	economic	ADJ
inlawrev-21198	2915	22	substance.858	substance.858	NOUN
inlawrev-21198	2915	23	alternatively	alternatively	ADV
inlawrev-21198	2915	24	,	,	PUNCT
inlawrev-21198	2915	25	the	the	DET
inlawrev-21198	2915	26	departm	departm	PROPN
inlawrev-21198	2915	27	ent	ent	PROPN
inlawrev-21198	2915	28	argued	argue	VERB
inlawrev-21198	2915	29	that	that	SCONJ
inlawrev-21198	2915	30	the	the	DET
inlawrev-21198	2915	31	elmers	elmer	NOUN
inlawrev-21198	2915	32	erroneously	erroneously	ADV
inlawrev-21198	2915	33	took	take	VERB
inlawrev-21198	2915	34	the	the	DET
inlawrev-21198	2915	35	deductions	deduction	NOUN
inlawrev-21198	2915	36	,	,	PUNCT
inlawrev-21198	2915	37	because	because	SCONJ
inlawrev-21198	2915	38	the	the	DET
inlawrev-21198	2915	39	expenses	expense	NOUN
inlawrev-21198	2915	40	were	be	AUX
inlawrev-21198	2915	41	not	not	PART
inlawrev-21198	2915	42	ordinary	ordinary	ADJ
inlawrev-21198	2915	43	and	and	CCONJ
inlawrev-21198	2915	44	necessary	necessary	ADJ
inlawrev-21198	2915	45	business	business	NOUN
inlawrev-21198	2915	46	expenses	expense	NOUN
inlawrev-21198	2915	47	.	.	PUNCT
inlawrev-21198	2916	1	third	third	ADV
inlawrev-21198	2916	2	,	,	PUNCT
inlawrev-21198	2916	3	the	the	DET
inlawrev-21198	2916	4	department	department	NOUN
inlawrev-21198	2916	5	claimed	claim	VERB
inlawrev-21198	2916	6	that	that	SCONJ
inlawrev-21198	2916	7	the	the	DET
inlawrev-21198	2916	8	elmers	elmer	NOUN
inlawrev-21198	2916	9	failed	fail	VERB
inlawrev-21198	2916	10	to	to	ADP
inlawrev-21198	2916	11	present859	present859	PROPN
inlawrev-21198	2916	12	sufficient	sufficient	ADJ
inlawrev-21198	2916	13	written	write	VERB
inlawrev-21198	2916	14	documentation	documentation	NOUN
inlawrev-21198	2916	15	substantiating	substantiate	VERB
inlawrev-21198	2916	16	their	their	PRON
inlawrev-21198	2916	17	business	business	NOUN
inlawrev-21198	2916	18	expense	expense	NOUN
inlawrev-21198	2916	19	deductions.860	deductions.860	NOUN
inlawrev-21198	2916	20	the	the	DET
inlawrev-21198	2916	21	court	court	NOUN
inlawrev-21198	2916	22	discussed	discuss	VERB
inlawrev-21198	2916	23	how	how	SCONJ
inlawrev-21198	2916	24	determining	determine	VERB
inlawrev-21198	2916	25	whether	whether	SCONJ
inlawrev-21198	2916	26	a	a	DET
inlawrev-21198	2916	27	taxpayer	taxpayer	NOUN
inlawrev-21198	2916	28	’s	’s	PART
inlawrev-21198	2916	29	transactions	transaction	NOUN
inlawrev-21198	2916	30	lack	lack	VERB
inlawrev-21198	2916	31	economic	economic	ADJ
inlawrev-21198	2916	32	substance	substance	NOUN
inlawrev-21198	2916	33	requires	require	VERB
inlawrev-21198	2916	34	the	the	DET
inlawrev-21198	2916	35	application	application	NOUN
inlawrev-21198	2916	36	of	of	ADP
inlawrev-21198	2916	37	a	a	DET
inlawrev-21198	2916	38	two	two	NUM
inlawrev-21198	2916	39	-	-	PUNCT
inlawrev-21198	2916	40	prong	prong	NOUN
inlawrev-21198	2916	41	test	test	NOUN
inlawrev-21198	2916	42	.	.	PUNCT
inlawrev-21198	2917	1	the861	the861	PROPN
inlawrev-21198	2917	2	848	848	NUM
inlawrev-21198	2917	3	.	.	PUNCT
inlawrev-21198	2918	1	i	i	PRON
inlawrev-21198	2918	2	d.	d.	PROPN
inlawrev-21198	2918	3	849	849	NUM
inlawrev-21198	2918	4	.	.	PUNCT
inlawrev-21198	2919	1	i	i	PRON
inlawrev-21198	2919	2	d.	d.	PROPN
inlawrev-21198	2919	3	850	850	NUM
inlawrev-21198	2919	4	.	.	PUNCT
inlawrev-21198	2920	1	i	i	PRON
inlawrev-21198	2920	2	d.	d.	PROPN
inlawrev-21198	2920	3	851	851	NUM
inlawrev-21198	2920	4	.	.	PUNCT
inlawrev-21198	2921	1	i	i	PRON
inlawrev-21198	2921	2	d.	d.	PROPN
inlawrev-21198	2921	3	852	852	NUM
inlawrev-21198	2921	4	.	.	PUNCT
inlawrev-21198	2922	1	i	i	PRON
inlawrev-21198	2922	2	d.	d.	PROPN
inlawrev-21198	2922	3	853	853	NUM
inlawrev-21198	2922	4	.	.	PUNCT
inlawrev-21198	2923	1	i	i	PRON
inlawrev-21198	2923	2	d.	d.	PROPN
inlawrev-21198	2923	3	at	at	ADP
inlawrev-21198	2923	4	190	190	NUM
inlawrev-21198	2923	5	.	.	PUNCT
inlawrev-21198	2924	1	854	854	NUM
inlawrev-21198	2924	2	.	.	PUNCT
inlawrev-21198	2925	1	i	i	PRON
inlawrev-21198	2925	2	d.	d.	PROPN
inlawrev-21198	2925	3	855	855	NUM
inlawrev-21198	2925	4	.	.	PUNCT
inlawrev-21198	2926	1	i	i	PRON
inlawrev-21198	2926	2	d.	d.	PROPN
inlawrev-21198	2926	3	856	856	NUM
inlawrev-21198	2926	4	.	.	PUNCT
inlawrev-21198	2927	1	i	i	PRON
inlawrev-21198	2927	2	d.	d.	PROPN
inlawrev-21198	2927	3	857	857	NUM
inlawrev-21198	2927	4	.	.	PUNCT
inlawrev-21198	2928	1	i	i	PRON
inlawrev-21198	2928	2	d.	d.	PROPN
inlawrev-21198	2928	3	at	at	ADP
inlawrev-21198	2928	4	191	191	NUM
inlawrev-21198	2928	5	.	.	PUNCT
inlawrev-21198	2929	1	858	858	NUM
inlawrev-21198	2929	2	.	.	PUNCT
inlawrev-21198	2930	1	i	i	PRON
inlawrev-21198	2930	2	d.	d.	PROPN
inlawrev-21198	2930	3	859	859	NUM
inlawrev-21198	2930	4	.	.	PUNCT
inlawrev-21198	2931	1	i	i	PRON
inlawrev-21198	2931	2	d.	d.	PROPN
inlawrev-21198	2931	3	860	860	NUM
inlawrev-21198	2931	4	.	.	PUNCT
inlawrev-21198	2932	1	i	i	PRON
inlawrev-21198	2932	2	d	d	PROPN
inlawrev-21198	2932	3	861	861	NUM
inlawrev-21198	2932	4	.	.	PUNCT
inlawrev-21198	2933	1	i	i	PRON
inlawrev-21198	2933	2	d.	d.	VERB
inlawrev-21198	2933	3	the	the	DET
inlawrev-21198	2933	4	two	two	NUM
inlawrev-21198	2933	5	-	-	PUNCT
inlawrev-21198	2933	6	prong	prong	NOUN
inlawrev-21198	2933	7	test	test	NOUN
inlawrev-21198	2933	8	the	the	DET
inlawrev-21198	2933	9	court	court	NOUN
inlawrev-21198	2933	10	described	describe	VERB
inlawrev-21198	2933	11	:	:	PUNCT
inlawrev-21198	2933	12	“	"	PUNCT
inlawrev-21198	2933	13	(	(	PUNCT
inlawrev-21198	2933	14	1	1	X
inlawrev-21198	2933	15	)	)	PUNCT
inlawrev-21198	2933	16	was	be	AUX
inlawrev-21198	2933	17	the	the	DET
inlawrev-21198	2933	18	taxpayer	taxpayer	NOUN
inlawrev-21198	2933	19	motivated	motivate	VERB
inlawrev-21198	2933	20	by	by	ADP
inlawrev-21198	2933	21	any	any	DET
inlawrev-21198	2933	22	2016	2016	NUM
inlawrev-21198	2933	23	]	]	PUNCT
inlawrev-21198	2933	24	taxation	taxation	NOUN
inlawrev-21198	2933	25	1305	1305	NUM
inlawrev-21198	2933	26	department	department	PROPN
inlawrev-21198	2933	27	avers	aver	VERB
inlawrev-21198	2933	28	that	that	SCONJ
inlawrev-21198	2933	29	the	the	DET
inlawrev-21198	2933	30	transactions	transaction	NOUN
inlawrev-21198	2933	31	were	be	AUX
inlawrev-21198	2933	32	shams	sham	NOUN
inlawrev-21198	2933	33	that	that	PRON
inlawrev-21198	2933	34	lacked	lack	VERB
inlawrev-21198	2933	35	all	all	DET
inlawrev-21198	2933	36	economic	economic	ADJ
inlawrev-21198	2933	37	substance	substance	NOUN
inlawrev-21198	2933	38	.	.	PUNCT
inlawrev-21198	2934	1	the	the	DET
inlawrev-21198	2934	2	tax	tax	NOUN
inlawrev-21198	2934	3	court	court	NOUN
inlawrev-21198	2934	4	determined	determine	VERB
inlawrev-21198	2934	5	that	that	SCONJ
inlawrev-21198	2934	6	there	there	PRON
inlawrev-21198	2934	7	was	be	VERB
inlawrev-21198	2934	8	a	a	DET
inlawrev-21198	2934	9	genuine	genuine	ADJ
inlawrev-21198	2934	10	issue	issue	NOUN
inlawrev-21198	2934	11	of	of	ADP
inlawrev-21198	2934	12	material862	material862	PROPN
inlawrev-21198	2934	13	fact	fact	NOUN
inlawrev-21198	2934	14	.	.	PUNCT
inlawrev-21198	2935	1	thus	thus	ADV
inlawrev-21198	2935	2	,	,	PUNCT
inlawrev-21198	2935	3	neither	neither	CCONJ
inlawrev-21198	2935	4	the	the	DET
inlawrev-21198	2935	5	departm	departm	PROPN
inlawrev-21198	2935	6	ent	ent	NOUN
inlawrev-21198	2935	7	nor	nor	CCONJ
inlawrev-21198	2935	8	the	the	DET
inlawrev-21198	2935	9	elmers	elmer	NOUN
inlawrev-21198	2935	10	were	be	AUX
inlawrev-21198	2935	11	entitled	entitle	VERB
inlawrev-21198	2935	12	to	to	ADP
inlawrev-21198	2935	13	summary863	summary863	PROPN
inlawrev-21198	2935	14	judgment	judgment	NOUN
inlawrev-21198	2935	15	on	on	ADP
inlawrev-21198	2935	16	this	this	DET
inlawrev-21198	2935	17	basis	basis	NOUN
inlawrev-21198	2935	18	.	.	PUNCT
inlawrev-21198	2936	1	864	864	NUM
inlawrev-21198	2937	1	n	n	CCONJ
inlawrev-21198	2937	2	ext	ext	NOUN
inlawrev-21198	2937	3	,	,	PUNCT
inlawrev-21198	2937	4	the	the	DET
inlawrev-21198	2937	5	department	department	NOUN
inlawrev-21198	2937	6	claimed	claim	VERB
inlawrev-21198	2937	7	the	the	DET
inlawrev-21198	2937	8	elmers	elmer	NOUN
inlawrev-21198	2937	9	inappropriately	inappropriately	ADV
inlawrev-21198	2937	10	utilized	utilize	VERB
inlawrev-21198	2937	11	business	business	NOUN
inlawrev-21198	2937	12	expense	expense	NOUN
inlawrev-21198	2937	13	deductions	deduction	NOUN
inlawrev-21198	2937	14	under	under	ADP
inlawrev-21198	2937	15	ir	ir	PROPN
inlawrev-21198	2937	16	c	c	PROPN
inlawrev-21198	2937	17	§	§	PROPN
inlawrev-21198	2937	18	162	162	NUM
inlawrev-21198	2937	19	.	.	PUNCT
inlawrev-21198	2938	1	the	the	DET
inlawrev-21198	2938	2	tax	tax	NOUN
inlawrev-21198	2938	3	court	court	NOUN
inlawrev-21198	2938	4	found	find	VERB
inlawrev-21198	2938	5	that	that	SCONJ
inlawrev-21198	2938	6	the	the	DET
inlawrev-21198	2938	7	elmers’865	elmers’865	ADJ
inlawrev-21198	2938	8	evidence	evidence	NOUN
inlawrev-21198	2938	9	indicated	indicate	VERB
inlawrev-21198	2938	10	that	that	SCONJ
inlawrev-21198	2938	11	hamilton	hamilton	PROPN
inlawrev-21198	2938	12	was	be	AUX
inlawrev-21198	2938	13	formed	form	VERB
inlawrev-21198	2938	14	for	for	ADP
inlawrev-21198	2938	15	valid	valid	ADJ
inlawrev-21198	2938	16	business	business	NOUN
inlawrev-21198	2938	17	purposes.866	purposes.866	PROPN
inlawrev-21198	2938	18	w	w	PROPN
inlawrev-21198	2938	19	hen	hen	NOUN
inlawrev-21198	2938	20	questions	question	NOUN
inlawrev-21198	2938	21	regarding	regard	VERB
inlawrev-21198	2938	22	the	the	DET
inlawrev-21198	2938	23	credibility	credibility	NOUN
inlawrev-21198	2938	24	of	of	ADP
inlawrev-21198	2938	25	witnesses	witness	NOUN
inlawrev-21198	2938	26	or	or	CCONJ
inlawrev-21198	2938	27	the	the	DET
inlawrev-21198	2938	28	weight	weight	NOUN
inlawrev-21198	2938	29	of	of	ADP
inlawrev-21198	2938	30	testimony	testimony	NOUN
inlawrev-21198	2938	31	arise	arise	VERB
inlawrev-21198	2938	32	,	,	PUNCT
inlawrev-21198	2938	33	as	as	ADP
inlawrev-21198	2938	34	in	in	ADP
inlawrev-21198	2938	35	this	this	DET
inlawrev-21198	2938	36	case	case	NOUN
inlawrev-21198	2938	37	,	,	PUNCT
inlawrev-21198	2938	38	summary	summary	NOUN
inlawrev-21198	2938	39	judgment	judgment	NOUN
inlawrev-21198	2938	40	should	should	AUX
inlawrev-21198	2938	41	be	be	AUX
inlawrev-21198	2938	42	denied	deny	VERB
inlawrev-21198	2938	43	.	.	PUNCT
inlawrev-21198	2939	1	a	a	DET
inlawrev-21198	2939	2	ccordingly	ccordingly	ADV
inlawrev-21198	2939	3	,	,	PUNCT
inlawrev-21198	2939	4	the867	the867	PROPN
inlawrev-21198	2939	5	tax	tax	NOUN
inlawrev-21198	2939	6	court	court	NOUN
inlawrev-21198	2939	7	determined	determine	VERB
inlawrev-21198	2939	8	that	that	SCONJ
inlawrev-21198	2939	9	neither	neither	DET
inlawrev-21198	2939	10	party	party	NOUN
inlawrev-21198	2939	11	was	be	AUX
inlawrev-21198	2939	12	entitled	entitle	VERB
inlawrev-21198	2939	13	to	to	PART
inlawrev-21198	2939	14	summary	summary	VERB
inlawrev-21198	2939	15	judgment	judgment	NOUN
inlawrev-21198	2939	16	on	on	ADP
inlawrev-21198	2939	17	this	this	DET
inlawrev-21198	2939	18	issue.868	issue.868	ADJ
inlawrev-21198	2939	19	finally	finally	ADV
inlawrev-21198	2939	20	,	,	PUNCT
inlawrev-21198	2939	21	the	the	DET
inlawrev-21198	2939	22	department	department	NOUN
inlawrev-21198	2939	23	contended	contend	VERB
inlawrev-21198	2939	24	that	that	SCONJ
inlawrev-21198	2939	25	the	the	DET
inlawrev-21198	2939	26	department	department	NOUN
inlawrev-21198	2939	27	was	be	AUX
inlawrev-21198	2939	28	entitled	entitle	VERB
inlawrev-21198	2939	29	to	to	ADP
inlawrev-21198	2939	30	judgment	judgment	NOUN
inlawrev-21198	2939	31	as	as	ADP
inlawrev-21198	2939	32	a	a	DET
inlawrev-21198	2939	33	matter	matter	NOUN
inlawrev-21198	2939	34	of	of	ADP
inlawrev-21198	2939	35	law	law	NOUN
inlawrev-21198	2939	36	,	,	PUNCT
inlawrev-21198	2939	37	because	because	SCONJ
inlawrev-21198	2939	38	the	the	DET
inlawrev-21198	2939	39	elmers	elmer	NOUN
inlawrev-21198	2939	40	had	have	AUX
inlawrev-21198	2939	41	not	not	PART
inlawrev-21198	2939	42	provided	provide	VERB
inlawrev-21198	2939	43	adequate	adequate	ADJ
inlawrev-21198	2939	44	written	write	VERB
inlawrev-21198	2939	45	documentation	documentation	NOUN
inlawrev-21198	2939	46	to	to	PART
inlawrev-21198	2939	47	authenticate	authenticate	VERB
inlawrev-21198	2939	48	their	their	PRON
inlawrev-21198	2939	49	business	business	NOUN
inlawrev-21198	2939	50	expense	expense	NOUN
inlawrev-21198	2939	51	deductions	deduction	NOUN
inlawrev-21198	2939	52	.	.	PUNCT
inlawrev-21198	2940	1	the869	the869	NOUN
inlawrev-21198	2940	2	tax	tax	NOUN
inlawrev-21198	2940	3	court	court	NOUN
inlawrev-21198	2940	4	,	,	PUNCT
inlawrev-21198	2940	5	however	however	ADV
inlawrev-21198	2940	6	,	,	PUNCT
inlawrev-21198	2940	7	disagreed	disagree	VERB
inlawrev-21198	2940	8	.	.	PUNCT
inlawrev-21198	2941	1	the	the	DET
inlawrev-21198	2941	2	tax	tax	NOUN
inlawrev-21198	2941	3	court	court	NOUN
inlawrev-21198	2941	4	ruled	rule	VERB
inlawrev-21198	2941	5	that	that	SCONJ
inlawrev-21198	2941	6	the	the	DET
inlawrev-21198	2941	7	elmers	elmer	NOUN
inlawrev-21198	2941	8	had870	had870	PROPN
inlawrev-21198	2941	9	designated	designate	VERB
inlawrev-21198	2941	10	evidence	evidence	NOUN
inlawrev-21198	2941	11	that	that	PRON
inlawrev-21198	2941	12	ultimately	ultimately	ADV
inlawrev-21198	2941	13	established	establish	VERB
inlawrev-21198	2941	14	there	there	PRON
inlawrev-21198	2941	15	was	be	VERB
inlawrev-21198	2941	16	a	a	DET
inlawrev-21198	2941	17	genuine	genuine	ADJ
inlawrev-21198	2941	18	issue	issue	NOUN
inlawrev-21198	2941	19	of	of	ADP
inlawrev-21198	2941	20	material	material	ADJ
inlawrev-21198	2941	21	fact	fact	NOUN
inlawrev-21198	2941	22	as	as	ADP
inlawrev-21198	2941	23	to	to	ADP
inlawrev-21198	2941	24	whether	whether	SCONJ
inlawrev-21198	2941	25	their	their	PRON
inlawrev-21198	2941	26	business	business	NOUN
inlawrev-21198	2941	27	expense	expense	NOUN
inlawrev-21198	2941	28	deductions	deduction	NOUN
inlawrev-21198	2941	29	from	from	ADP
inlawrev-21198	2941	30	the	the	DET
inlawrev-21198	2941	31	years	year	NOUN
inlawrev-21198	2941	32	2005	2005	NUM
inlawrev-21198	2941	33	and	and	CCONJ
inlawrev-21198	2941	34	2007	2007	NUM
inlawrev-21198	2941	35	were	be	AUX
inlawrev-21198	2941	36	proper	proper	ADJ
inlawrev-21198	2941	37	.	.	PUNCT
inlawrev-21198	2942	1	therefore	therefore	ADV
inlawrev-21198	2942	2	,	,	PUNCT
inlawrev-21198	2942	3	the	the	DET
inlawrev-21198	2942	4	elmers	elmer	NOUN
inlawrev-21198	2942	5	did	do	AUX
inlawrev-21198	2942	6	not	not	PART
inlawrev-21198	2942	7	need	need	VERB
inlawrev-21198	2942	8	to	to	PART
inlawrev-21198	2942	9	designate	designate	VERB
inlawrev-21198	2942	10	written871	written871	PROPN
inlawrev-21198	2942	11	documentation	documentation	NOUN
inlawrev-21198	2942	12	that	that	PRON
inlawrev-21198	2942	13	substantiated	substantiate	VERB
inlawrev-21198	2942	14	their	their	PRON
inlawrev-21198	2942	15	2005	2005	NUM
inlawrev-21198	2942	16	and	and	CCONJ
inlawrev-21198	2942	17	2007	2007	NUM
inlawrev-21198	2942	18	business	business	NOUN
inlawrev-21198	2942	19	expense	expense	NOUN
inlawrev-21198	2942	20	deductions	deduction	NOUN
inlawrev-21198	2942	21	to	to	PART
inlawrev-21198	2942	22	defeat	defeat	VERB
inlawrev-21198	2942	23	the	the	DET
inlawrev-21198	2942	24	department	department	NOUN
inlawrev-21198	2942	25	’s	’s	PART
inlawrev-21198	2942	26	m	m	PROPN
inlawrev-21198	2942	27	otion	otion	NOUN
inlawrev-21198	2942	28	.	.	PUNCT
inlawrev-21198	2943	1	thus	thus	ADV
inlawrev-21198	2943	2	,	,	PUNCT
inlawrev-21198	2943	3	the	the	DET
inlawrev-21198	2943	4	department	department	NOUN
inlawrev-21198	2943	5	did	do	AUX
inlawrev-21198	2943	6	not872	not872	PROPN
inlawrev-21198	2943	7	show	show	VERB
inlawrev-21198	2943	8	that	that	SCONJ
inlawrev-21198	2943	9	the	the	DET
inlawrev-21198	2943	10	d	d	PROPN
inlawrev-21198	2943	11	epartment	epartment	NOUN
inlawrev-21198	2943	12	was	be	AUX
inlawrev-21198	2943	13	entitled	entitle	VERB
inlawrev-21198	2943	14	to	to	PART
inlawrev-21198	2943	15	summary	summary	VERB
inlawrev-21198	2943	16	judgment	judgment	NOUN
inlawrev-21198	2943	17	for	for	ADP
inlawrev-21198	2943	18	the	the	DET
inlawrev-21198	2943	19	2005	2005	NUM
inlawrev-21198	2943	20	and	and	CCONJ
inlawrev-21198	2943	21	2007	2007	NUM
inlawrev-21198	2943	22	tax	tax	NOUN
inlawrev-21198	2943	23	years.873	years.873	NOUN
inlawrev-21198	2943	24	for	for	ADP
inlawrev-21198	2943	25	the	the	DET
inlawrev-21198	2943	26	above	above	ADJ
inlawrev-21198	2943	27	reasons	reason	NOUN
inlawrev-21198	2943	28	,	,	PUNCT
inlawrev-21198	2943	29	the	the	DET
inlawrev-21198	2943	30	tax	tax	NOUN
inlawrev-21198	2943	31	court	court	NOUN
inlawrev-21198	2943	32	determined	determine	VERB
inlawrev-21198	2943	33	that	that	SCONJ
inlawrev-21198	2943	34	the	the	DET
inlawrev-21198	2943	35	department	department	NOUN
inlawrev-21198	2943	36	did	do	AUX
inlawrev-21198	2943	37	not	not	PART
inlawrev-21198	2943	38	make	make	VERB
inlawrev-21198	2943	39	the	the	DET
inlawrev-21198	2943	40	requisite	requisite	ADJ
inlawrev-21198	2943	41	prima	prima	NOUN
inlawrev-21198	2943	42	facie	facie	NOUN
inlawrev-21198	2943	43	showing	show	VERB
inlawrev-21198	2943	44	in	in	ADP
inlawrev-21198	2943	45	regard	regard	NOUN
inlawrev-21198	2943	46	to	to	ADP
inlawrev-21198	2943	47	the	the	DET
inlawrev-21198	2943	48	uncollectible	uncollectible	ADJ
inlawrev-21198	2943	49	debt	debt	NOUN
inlawrev-21198	2943	50	deduction	deduction	NOUN
inlawrev-21198	2943	51	or	or	CCONJ
inlawrev-21198	2943	52	the	the	DET
inlawrev-21198	2943	53	elmers	elmer	NOUN
inlawrev-21198	2943	54	’	'	PUNCT
inlawrev-21198	2943	55	other	other	ADJ
inlawrev-21198	2943	56	business	business	NOUN
inlawrev-21198	2943	57	expense	expense	NOUN
inlawrev-21198	2943	58	deductions	deduction	NOUN
inlawrev-21198	2943	59	from	from	ADP
inlawrev-21198	2943	60	the	the	DET
inlawrev-21198	2943	61	years	year	NOUN
inlawrev-21198	2943	62	2006	2006	NUM
inlawrev-21198	2943	63	business	business	NOUN
inlawrev-21198	2943	64	purpose	purpose	NOUN
inlawrev-21198	2943	65	other	other	ADJ
inlawrev-21198	2943	66	than	than	ADP
inlawrev-21198	2943	67	obtaining	obtain	VERB
inlawrev-21198	2943	68	a	a	DET
inlawrev-21198	2943	69	tax	tax	NOUN
inlawrev-21198	2943	70	benefit	benefit	NOUN
inlawrev-21198	2943	71	(	(	PUNCT
inlawrev-21198	2943	72	the	the	DET
inlawrev-21198	2943	73	business	business	NOUN
inlawrev-21198	2943	74	purpose	purpose	NOUN
inlawrev-21198	2943	75	test	test	NOUN
inlawrev-21198	2943	76	)	)	PUNCT
inlawrev-21198	2943	77	;	;	PUNCT
inlawrev-21198	2943	78	and	and	CCONJ
inlawrev-21198	2943	79	(	(	PUNCT
inlawrev-21198	2943	80	2	2	X
inlawrev-21198	2943	81	)	)	PUNCT
inlawrev-21198	2943	82	did	do	AUX
inlawrev-21198	2943	83	the	the	DET
inlawrev-21198	2943	84	transactions	transaction	NOUN
inlawrev-21198	2943	85	lack	lack	VERB
inlawrev-21198	2943	86	economic	economic	ADJ
inlawrev-21198	2943	87	substance	substance	NOUN
inlawrev-21198	2943	88	because	because	SCONJ
inlawrev-21198	2943	89	no	no	DET
inlawrev-21198	2943	90	reasonable	reasonable	ADJ
inlawrev-21198	2943	91	possibility	possibility	NOUN
inlawrev-21198	2943	92	of	of	ADP
inlawrev-21198	2943	93	a	a	DET
inlawrev-21198	2943	94	profit	profit	NOUN
inlawrev-21198	2943	95	existed	exist	VERB
inlawrev-21198	2943	96	(	(	PUNCT
inlawrev-21198	2943	97	the	the	DET
inlawrev-21198	2943	98	economic	economic	ADJ
inlawrev-21198	2943	99	substance	substance	NOUN
inlawrev-21198	2943	100	test	test	NOUN
inlawrev-21198	2943	101	)	)	PUNCT
inlawrev-21198	2943	102	.	.	PUNCT
inlawrev-21198	2943	103	”	"	PUNCT
inlawrev-21198	2944	1	i	i	PRON
inlawrev-21198	2944	2	d.	d.	PROPN
inlawrev-21198	2944	3	(	(	PUNCT
inlawrev-21198	2944	4	citing	cite	VERB
inlawrev-21198	2944	5	rice	rice	NOUN
inlawrev-21198	2944	6	’s	’s	PART
inlawrev-21198	2944	7	toyota	toyota	PROPN
inlawrev-21198	2944	8	world	world	PROPN
inlawrev-21198	2944	9	,	,	PUNCT
inlawrev-21198	2944	10	inc	inc	PROPN
inlawrev-21198	2944	11	.	.	PROPN
inlawrev-21198	2944	12	v.	v.	PROPN
inlawrev-21198	2944	13	c.i.r	c.i.r	PROPN
inlawrev-21198	2944	14	.	.	PROPN
inlawrev-21198	2944	15	,	,	PUNCT
inlawrev-21198	2944	16	752	752	NUM
inlawrev-21198	2944	17	f.2d	f.2d	ADP
inlawrev-21198	2944	18	89	89	NUM
inlawrev-21198	2944	19	,	,	PUNCT
inlawrev-21198	2944	20	91	91	NUM
inlawrev-21198	2944	21	(	(	PUNCT
inlawrev-21198	2944	22	4th	4th	ADJ
inlawrev-21198	2944	23	cir	cir	NOUN
inlawrev-21198	2944	24	.	.	PUNCT
inlawrev-21198	2944	25	1985	1985	NUM
inlawrev-21198	2944	26	)	)	PUNCT
inlawrev-21198	2944	27	)	)	PUNCT
inlawrev-21198	2944	28	.	.	PUNCT
inlawrev-21198	2945	1	862	862	NUM
inlawrev-21198	2945	2	.	.	PUNCT
inlawrev-21198	2946	1	i	i	PRON
inlawrev-21198	2946	2	d.	d.	PROPN
inlawrev-21198	2946	3	the	the	DET
inlawrev-21198	2946	4	department	department	PROPN
inlawrev-21198	2946	5	claimed	claim	VERB
inlawrev-21198	2946	6	:	:	PUNCT
inlawrev-21198	2946	7	“	"	PUNCT
inlawrev-21198	2946	8	(	(	PUNCT
inlawrev-21198	2946	9	1	1	X
inlawrev-21198	2946	10	)	)	PUNCT
inlawrev-21198	2946	11	the	the	DET
inlawrev-21198	2946	12	two	two	NUM
inlawrev-21198	2946	13	s	s	NOUN
inlawrev-21198	2946	14	-	-	NOUN
inlawrev-21198	2946	15	corporations	corporation	NOUN
inlawrev-21198	2946	16	were	be	AUX
inlawrev-21198	2946	17	closely	closely	ADV
inlawrev-21198	2946	18	related	relate	VERB
inlawrev-21198	2946	19	given	give	VERB
inlawrev-21198	2946	20	that	that	SCONJ
inlawrev-21198	2946	21	mr	mr	PROPN
inlawrev-21198	2946	22	.	.	PROPN
inlawrev-21198	2946	23	elmer	elmer	PROPN
inlawrev-21198	2946	24	was	be	AUX
inlawrev-21198	2946	25	the	the	DET
inlawrev-21198	2946	26	sole	sole	ADJ
inlawrev-21198	2946	27	shareholder	shareholder	NOUN
inlawrev-21198	2946	28	and	and	CCONJ
inlawrev-21198	2946	29	president	president	NOUN
inlawrev-21198	2946	30	of	of	ADP
inlawrev-21198	2946	31	both	both	PRON
inlawrev-21198	2946	32	,	,	PUNCT
inlawrev-21198	2946	33	(	(	PUNCT
inlawrev-21198	2946	34	2	2	X
inlawrev-21198	2946	35	)	)	PUNCT
inlawrev-21198	2946	36	mr	mr	PROPN
inlawrev-21198	2946	37	.	.	PROPN
inlawrev-21198	2946	38	elmer	elmer	PROPN
inlawrev-21198	2946	39	performed	perform	VERB
inlawrev-21198	2946	40	the	the	DET
inlawrev-21198	2946	41	same	same	ADJ
inlawrev-21198	2946	42	duties	duty	NOUN
inlawrev-21198	2946	43	for	for	ADP
inlawrev-21198	2946	44	each	each	PRON
inlawrev-21198	2946	45	and	and	CCONJ
inlawrev-21198	2946	46	failed	fail	VERB
inlawrev-21198	2946	47	to	to	PART
inlawrev-21198	2946	48	distinguish	distinguish	VERB
inlawrev-21198	2946	49	between	between	ADP
inlawrev-21198	2946	50	either	either	CCONJ
inlawrev-21198	2946	51	when	when	SCONJ
inlawrev-21198	2946	52	working	work	VERB
inlawrev-21198	2946	53	with	with	ADP
inlawrev-21198	2946	54	a	a	DET
inlawrev-21198	2946	55	third	third	ADJ
inlawrev-21198	2946	56	party	party	NOUN
inlawrev-21198	2946	57	,	,	PUNCT
inlawrev-21198	2946	58	augusta	augusta	PROPN
inlawrev-21198	2946	59	corporation	corporation	NOUN
inlawrev-21198	2946	60	,	,	PUNCT
inlawrev-21198	2946	61	and	and	CCONJ
inlawrev-21198	2946	62	(	(	PUNCT
inlawrev-21198	2946	63	3	3	X
inlawrev-21198	2946	64	)	)	PUNCT
inlawrev-21198	2946	65	hamilton	hamilton	PROPN
inlawrev-21198	2946	66	had	have	VERB
inlawrev-21198	2946	67	no	no	DET
inlawrev-21198	2946	68	employees	employee	NOUN
inlawrev-21198	2946	69	.	.	PUNCT
inlawrev-21198	2946	70	”	"	PUNCT
inlawrev-21198	2947	1	i	i	PRON
inlawrev-21198	2947	2	d.	d.	PROPN
inlawrev-21198	2947	3	863	863	NUM
inlawrev-21198	2947	4	.	.	PUNCT
inlawrev-21198	2948	1	i	i	PRON
inlawrev-21198	2948	2	d.	d.	PROPN
inlawrev-21198	2948	3	at	at	ADP
inlawrev-21198	2948	4	193	193	NUM
inlawrev-21198	2948	5	.	.	PUNCT
inlawrev-21198	2949	1	864	864	NUM
inlawrev-21198	2949	2	.	.	PUNCT
inlawrev-21198	2950	1	i	i	PRON
inlawrev-21198	2950	2	d.	d.	PROPN
inlawrev-21198	2950	3	865	865	NUM
inlawrev-21198	2950	4	.	.	PUNCT
inlawrev-21198	2951	1	i	i	PRON
inlawrev-21198	2951	2	d.	d.	PROPN
inlawrev-21198	2951	3	866	866	NUM
inlawrev-21198	2951	4	.	.	PUNCT
inlawrev-21198	2952	1	i	i	PRON
inlawrev-21198	2952	2	d.	d.	PROPN
inlawrev-21198	2952	3	867	867	NUM
inlawrev-21198	2952	4	.	.	PUNCT
inlawrev-21198	2953	1	i	i	PRON
inlawrev-21198	2953	2	d.	d.	PROPN
inlawrev-21198	2953	3	868	868	NUM
inlawrev-21198	2953	4	.	.	PUNCT
inlawrev-21198	2954	1	i	i	PRON
inlawrev-21198	2954	2	d.	d.	PROPN
inlawrev-21198	2954	3	at	at	ADP
inlawrev-21198	2954	4	193	193	NUM
inlawrev-21198	2954	5	-	-	SYM
inlawrev-21198	2954	6	94	94	NUM
inlawrev-21198	2954	7	.	.	PUNCT
inlawrev-21198	2954	8	869	869	NUM
inlawrev-21198	2954	9	.	.	PUNCT
inlawrev-21198	2955	1	i	i	PRON
inlawrev-21198	2955	2	d.	d.	PROPN
inlawrev-21198	2955	3	870	870	NUM
inlawrev-21198	2955	4	.	.	PUNCT
inlawrev-21198	2956	1	i	i	PRON
inlawrev-21198	2956	2	d.	d.	PROPN
inlawrev-21198	2956	3	871	871	NUM
inlawrev-21198	2956	4	.	.	PUNCT
inlawrev-21198	2957	1	i	i	PRON
inlawrev-21198	2957	2	d.	d.	PROPN
inlawrev-21198	2957	3	at	at	ADP
inlawrev-21198	2957	4	195	195	NUM
inlawrev-21198	2957	5	-	-	SYM
inlawrev-21198	2957	6	96	96	NUM
inlawrev-21198	2957	7	.	.	PUNCT
inlawrev-21198	2958	1	872	872	NUM
inlawrev-21198	2958	2	.	.	PUNCT
inlawrev-21198	2959	1	i	i	PRON
inlawrev-21198	2959	2	d.	d.	PROPN
inlawrev-21198	2959	3	at	at	ADP
inlawrev-21198	2959	4	196	196	NUM
inlawrev-21198	2959	5	.	.	PUNCT
inlawrev-21198	2960	1	873	873	NUM
inlawrev-21198	2960	2	.	.	PUNCT
inlawrev-21198	2961	1	i	i	PRON
inlawrev-21198	2961	2	d.	d.	PROPN
inlawrev-21198	2961	3	1306	1306	NUM
inlawrev-21198	2962	1	indiana	indiana	PROPN
inlawrev-21198	2962	2	law	law	PROPN
inlawrev-21198	2962	3	review	review	NOUN
inlawrev-21198	2963	1	[	[	X
inlawrev-21198	2963	2	vol	vol	NOUN
inlawrev-21198	2963	3	.	.	PUNCT
inlawrev-21198	2964	1	49:1235	49:1235	NUM
inlawrev-21198	2964	2	and	and	CCONJ
inlawrev-21198	2964	3	2008.874	2008.874	NUM
inlawrev-21198	2964	4	5	5	NUM
inlawrev-21198	2964	5	.	.	PUNCT
inlawrev-21198	2965	1	rent	rent	VERB
inlawrev-21198	2965	2	-	-	PUNCT
inlawrev-21198	2965	3	a	a	DET
inlawrev-21198	2965	4	-	-	PUNCT
inlawrev-21198	2965	5	center	center	NOUN
inlawrev-21198	2965	6	east	east	PROPN
inlawrev-21198	2965	7	,	,	PUNCT
inlawrev-21198	2965	8	inc	inc	PROPN
inlawrev-21198	2965	9	.	.	PROPN
inlawrev-21198	2966	1	v.	v.	PROPN
inlawrev-21198	2966	2	indiana	indiana	PROPN
inlawrev-21198	2966	3	department	department	PROPN
inlawrev-21198	2966	4	of	of	ADP
inlawrev-21198	2966	5	state	state	PROPN
inlawrev-21198	2966	6	revenue	revenue	NOUN
inlawrev-21198	2966	7	.	.	PUNCT
inlawrev-21198	2967	1	—	—	PUNCT
inlawrev-21198	2967	2	for875	for875	PROPN
inlawrev-21198	2967	3	the	the	DET
inlawrev-21198	2967	4	2003	2003	NUM
inlawrev-21198	2967	5	year	year	NOUN
inlawrev-21198	2967	6	,	,	PUNCT
inlawrev-21198	2967	7	rent	rent	NOUN
inlawrev-21198	2967	8	-	-	PUNCT
inlawrev-21198	2967	9	a	a	DET
inlawrev-21198	2967	10	-	-	PUNCT
inlawrev-21198	2967	11	center	center	NOUN
inlawrev-21198	2967	12	east	east	PROPN
inlawrev-21198	2967	13	,	,	PUNCT
inlawrev-21198	2967	14	inc	inc	PROPN
inlawrev-21198	2967	15	.	.	PROPN
inlawrev-21198	2967	16	(	(	PUNCT
inlawrev-21198	2967	17	hereinafter	hereinafter	NOUN
inlawrev-21198	2967	18	referred	refer	VERB
inlawrev-21198	2967	19	to	to	ADP
inlawrev-21198	2967	20	as	as	ADP
inlawrev-21198	2967	21	“	"	PUNCT
inlawrev-21198	2967	22	rac	rac	NOUN
inlawrev-21198	2967	23	”	"	PUNCT
inlawrev-21198	2967	24	)	)	PUNCT
inlawrev-21198	2967	25	filed	file	VERB
inlawrev-21198	2967	26	an	an	DET
inlawrev-21198	2967	27	indiana	indiana	PROPN
inlawrev-21198	2967	28	corporate	corporate	ADJ
inlawrev-21198	2967	29	adjusted	adjust	VERB
inlawrev-21198	2967	30	gross	gross	ADJ
inlawrev-21198	2967	31	incom	incom	PROPN
inlawrev-21198	2967	32	e	e	PROPN
inlawrev-21198	2967	33	tax	tax	NOUN
inlawrev-21198	2967	34	return	return	NOUN
inlawrev-21198	2967	35	with	with	ADP
inlawrev-21198	2967	36	respect	respect	NOUN
inlawrev-21198	2967	37	to	to	ADP
inlawrev-21198	2967	38	a	a	DET
inlawrev-21198	2967	39	separate	separate	ADJ
inlawrev-21198	2967	40	company	company	NOUN
inlawrev-21198	2967	41	,	,	PUNCT
inlawrev-21198	2967	42	reporting	report	VERB
inlawrev-21198	2967	43	that	that	SCONJ
inlawrev-21198	2967	44	rac	rac	PROPN
inlawrev-21198	2967	45	owed	owe	VERB
inlawrev-21198	2967	46	no	no	DET
inlawrev-21198	2967	47	income	income	NOUN
inlawrev-21198	2967	48	tax	tax	NOUN
inlawrev-21198	2967	49	.	.	PUNCT
inlawrev-21198	2968	1	subsequently	subsequently	ADV
inlawrev-21198	2968	2	,	,	PUNCT
inlawrev-21198	2968	3	the876	the876	PROPN
inlawrev-21198	2968	4	department	department	NOUN
inlawrev-21198	2968	5	audited	audit	VERB
inlawrev-21198	2968	6	rac	rac	PROPN
inlawrev-21198	2968	7	and	and	CCONJ
inlawrev-21198	2968	8	the	the	DET
inlawrev-21198	2968	9	department	department	NOUN
inlawrev-21198	2968	10	proposed	propose	VERB
inlawrev-21198	2968	11	$	$	SYM
inlawrev-21198	2968	12	513,272.60	513,272.60	NUM
inlawrev-21198	2968	13	in	in	ADP
inlawrev-21198	2968	14	additional	additional	ADJ
inlawrev-21198	2968	15	indiana	indiana	NOUN
inlawrev-21198	2968	16	adjusted	adjust	VERB
inlawrev-21198	2968	17	gross	gross	ADJ
inlawrev-21198	2968	18	income	income	NOUN
inlawrev-21198	2968	19	tax	tax	NOUN
inlawrev-21198	2968	20	,	,	PUNCT
inlawrev-21198	2968	21	penalties	penalty	NOUN
inlawrev-21198	2968	22	,	,	PUNCT
inlawrev-21198	2968	23	and	and	CCONJ
inlawrev-21198	2968	24	interest	interest	NOUN
inlawrev-21198	2968	25	for	for	ADP
inlawrev-21198	2968	26	the	the	DET
inlawrev-21198	2968	27	2003	2003	NUM
inlawrev-21198	2968	28	tax	tax	NOUN
inlawrev-21198	2968	29	year	year	NOUN
inlawrev-21198	2968	30	,	,	PUNCT
inlawrev-21198	2968	31	explaining	explain	VERB
inlawrev-21198	2968	32	that	that	SCONJ
inlawrev-21198	2968	33	rac	rac	PROPN
inlawrev-21198	2968	34	should	should	AUX
inlawrev-21198	2968	35	have	have	AUX
inlawrev-21198	2968	36	filed	file	VERB
inlawrev-21198	2968	37	a	a	DET
inlawrev-21198	2968	38	combined	combined	ADJ
inlawrev-21198	2968	39	income	income	NOUN
inlawrev-21198	2968	40	tax	tax	NOUN
inlawrev-21198	2968	41	return	return	NOUN
inlawrev-21198	2968	42	.	.	PUNCT
inlawrev-21198	2969	1	rac877	rac877	NOUN
inlawrev-21198	2969	2	protested	protest	VERB
inlawrev-21198	2969	3	,	,	PUNCT
inlawrev-21198	2969	4	and	and	CCONJ
inlawrev-21198	2969	5	the	the	DET
inlawrev-21198	2969	6	department	department	NOUN
inlawrev-21198	2969	7	issued	issue	VERB
inlawrev-21198	2969	8	a	a	DET
inlawrev-21198	2969	9	final	final	ADJ
inlawrev-21198	2969	10	determination	determination	NOUN
inlawrev-21198	2969	11	,	,	PUNCT
inlawrev-21198	2969	12	upholding	uphold	VERB
inlawrev-21198	2969	13	the	the	DET
inlawrev-21198	2969	14	audit.878	audit.878	ADJ
inlawrev-21198	2969	15	thus	thus	ADV
inlawrev-21198	2969	16	,	,	PUNCT
inlawrev-21198	2969	17	rac	rac	PROPN
inlawrev-21198	2969	18	initiated	initiate	VERB
inlawrev-21198	2969	19	a	a	DET
inlawrev-21198	2969	20	tax	tax	NOUN
inlawrev-21198	2969	21	appeal	appeal	NOUN
inlawrev-21198	2969	22	with	with	ADP
inlawrev-21198	2969	23	the	the	DET
inlawrev-21198	2969	24	tax	tax	NOUN
inlawrev-21198	2969	25	court.879	court.879	VERB
inlawrev-21198	2969	26	in	in	ADP
inlawrev-21198	2969	27	such	such	ADJ
inlawrev-21198	2969	28	appeal	appeal	NOUN
inlawrev-21198	2969	29	to	to	ADP
inlawrev-21198	2969	30	the	the	DET
inlawrev-21198	2969	31	tax	tax	NOUN
inlawrev-21198	2969	32	court	court	NOUN
inlawrev-21198	2969	33	,	,	PUNCT
inlawrev-21198	2969	34	rac	rac	PROPN
inlawrev-21198	2969	35	contended	contend	VERB
inlawrev-21198	2969	36	that	that	SCONJ
inlawrev-21198	2969	37	the	the	DET
inlawrev-21198	2969	38	department	department	NOUN
inlawrev-21198	2969	39	could	could	AUX
inlawrev-21198	2969	40	not	not	PART
inlawrev-21198	2969	41	force	force	VERB
inlawrev-21198	2969	42	it	it	PRON
inlawrev-21198	2969	43	to	to	PART
inlawrev-21198	2969	44	file	file	VERB
inlawrev-21198	2969	45	a	a	DET
inlawrev-21198	2969	46	combined	combined	ADJ
inlawrev-21198	2969	47	income	income	NOUN
inlawrev-21198	2969	48	tax	tax	NOUN
inlawrev-21198	2969	49	return	return	NOUN
inlawrev-21198	2969	50	due	due	ADP
inlawrev-21198	2969	51	to	to	ADP
inlawrev-21198	2969	52	the	the	DET
inlawrev-21198	2969	53	fact	fact	NOUN
inlawrev-21198	2969	54	that	that	SCONJ
inlawrev-21198	2969	55	its	its	PRON
inlawrev-21198	2969	56	2003	2003	NUM
inlawrev-21198	2969	57	separate	separate	ADJ
inlawrev-21198	2969	58	return	return	NOUN
inlawrev-21198	2969	59	accurately	accurately	ADV
inlawrev-21198	2969	60	reflected	reflect	VERB
inlawrev-21198	2969	61	its	its	PRON
inlawrev-21198	2969	62	indiana	indiana	PROPN
inlawrev-21198	2969	63	sourced	source	VERB
inlawrev-21198	2969	64	income	income	NOUN
inlawrev-21198	2969	65	.	.	PUNCT
inlawrev-21198	2970	1	in	in	ADP
inlawrev-21198	2970	2	response	response	NOUN
inlawrev-21198	2970	3	,	,	PUNCT
inlawrev-21198	2970	4	the880	the880	PROPN
inlawrev-21198	2970	5	department	department	NOUN
inlawrev-21198	2970	6	argued	argue	VERB
inlawrev-21198	2970	7	that	that	SCONJ
inlawrev-21198	2970	8	r	r	NOUN
inlawrev-21198	2970	9	a	a	DET
inlawrev-21198	2970	10	c	c	NOUN
inlawrev-21198	2970	11	’s	’s	PART
inlawrev-21198	2970	12	separate	separate	ADJ
inlawrev-21198	2970	13	return	return	NOUN
inlawrev-21198	2970	14	did	do	AUX
inlawrev-21198	2970	15	not	not	PART
inlawrev-21198	2970	16	fairly	fairly	ADV
inlawrev-21198	2970	17	reflect	reflect	VERB
inlawrev-21198	2970	18	rac	rac	PROPN
inlawrev-21198	2970	19	’s	’s	PART
inlawrev-21198	2970	20	indiana	indiana	PROPN
inlawrev-21198	2970	21	sourced	source	VERB
inlawrev-21198	2970	22	income.881	income.881	ADV
inlawrev-21198	2970	23	in	in	ADP
inlawrev-21198	2970	24	this	this	DET
inlawrev-21198	2970	25	case	case	NOUN
inlawrev-21198	2970	26	,	,	PUNCT
inlawrev-21198	2970	27	indiana	indiana	PROPN
inlawrev-21198	2970	28	code	code	PROPN
inlawrev-21198	2970	29	section	section	NOUN
inlawrev-21198	2970	30	6	6	NUM
inlawrev-21198	2970	31	-	-	SYM
inlawrev-21198	2970	32	3	3	NUM
inlawrev-21198	2970	33	-	-	PUNCT
inlawrev-21198	2970	34	2	2	NUM
inlawrev-21198	2970	35	-	-	SYM
inlawrev-21198	2970	36	2	2	NUM
inlawrev-21198	2970	37	expressly	expressly	ADV
inlawrev-21198	2970	38	states	state	VERB
inlawrev-21198	2970	39	that	that	SCONJ
inlawrev-21198	2970	40	a	a	DET
inlawrev-21198	2970	41	taxpayer	taxpayer	NOUN
inlawrev-21198	2970	42	may	may	AUX
inlawrev-21198	2970	43	report	report	VERB
inlawrev-21198	2970	44	,	,	PUNCT
inlawrev-21198	2970	45	or	or	CCONJ
inlawrev-21198	2970	46	the	the	DET
inlawrev-21198	2970	47	department	department	NOUN
inlawrev-21198	2970	48	may	may	AUX
inlawrev-21198	2970	49	demand	demand	VERB
inlawrev-21198	2970	50	,	,	PUNCT
inlawrev-21198	2970	51	a	a	DET
inlawrev-21198	2970	52	combined	combined	ADJ
inlawrev-21198	2970	53	income	income	NOUN
inlawrev-21198	2970	54	tax	tax	NOUN
inlawrev-21198	2970	55	return	return	NOUN
inlawrev-21198	2970	56	to	to	PART
inlawrev-21198	2970	57	be	be	AUX
inlawrev-21198	2970	58	filed	file	VERB
inlawrev-21198	2970	59	in	in	ADP
inlawrev-21198	2970	60	only	only	ADJ
inlawrev-21198	2970	61	limited	limited	ADJ
inlawrev-21198	2970	62	instances	instance	NOUN
inlawrev-21198	2970	63	.	.	PUNCT
inlawrev-21198	2971	1	thus	thus	ADV
inlawrev-21198	2971	2	,	,	PUNCT
inlawrev-21198	2971	3	requiring	require	VERB
inlawrev-21198	2971	4	a	a	DET
inlawrev-21198	2971	5	taxpayer	taxpayer	NOUN
inlawrev-21198	2971	6	to	to	PART
inlawrev-21198	2971	7	file	file	VERB
inlawrev-21198	2971	8	a	a	DET
inlawrev-21198	2971	9	combined882	combined882	PROPN
inlawrev-21198	2971	10	income	income	NOUN
inlawrev-21198	2971	11	tax	tax	NOUN
inlawrev-21198	2971	12	return	return	NOUN
inlawrev-21198	2971	13	simply	simply	ADV
inlawrev-21198	2971	14	because	because	SCONJ
inlawrev-21198	2971	15	the	the	DET
inlawrev-21198	2971	16	taxpayer	taxpayer	NOUN
inlawrev-21198	2971	17	operates	operate	VERB
inlawrev-21198	2971	18	as	as	ADP
inlawrev-21198	2971	19	a	a	DET
inlawrev-21198	2971	20	unitary	unitary	ADJ
inlawrev-21198	2971	21	business	business	NOUN
inlawrev-21198	2971	22	would	would	AUX
inlawrev-21198	2971	23	“	"	PUNCT
inlawrev-21198	2971	24	effectively	effectively	ADV
inlawrev-21198	2971	25	render	render	VERB
inlawrev-21198	2971	26	these	these	DET
inlawrev-21198	2971	27	two	two	NUM
inlawrev-21198	2971	28	fundamental	fundamental	ADJ
inlawrev-21198	2971	29	aspects	aspect	NOUN
inlawrev-21198	2971	30	of	of	ADP
inlawrev-21198	2971	31	indiana	indiana	PROPN
inlawrev-21198	2971	32	’s	’s	PART
inlawrev-21198	2971	33	agit	agit	PROPN
inlawrev-21198	2971	34	scheme	scheme	NOUN
inlawrev-21198	2971	35	superfluous	superfluous	ADJ
inlawrev-21198	2971	36	or	or	CCONJ
inlawrev-21198	2971	37	nullities	nullity	NOUN
inlawrev-21198	2971	38	.	.	PUNCT
inlawrev-21198	2971	39	”	"	PUNCT
inlawrev-21198	2972	1	accordingly	accordingly	ADV
inlawrev-21198	2972	2	,	,	PUNCT
inlawrev-21198	2972	3	the	the	DET
inlawrev-21198	2972	4	tax	tax	NOUN
inlawrev-21198	2972	5	court	court	NOUN
inlawrev-21198	2972	6	determined	determine	VERB
inlawrev-21198	2972	7	that883	that883	PROPN
inlawrev-21198	2972	8	the	the	DET
inlawrev-21198	2972	9	department	department	NOUN
inlawrev-21198	2972	10	’s	’s	PART
inlawrev-21198	2972	11	claim	claim	NOUN
inlawrev-21198	2972	12	was	be	AUX
inlawrev-21198	2972	13	unpersuasive.884	unpersuasive.884	ADJ
inlawrev-21198	2972	14	next	next	ADJ
inlawrev-21198	2972	15	,	,	PUNCT
inlawrev-21198	2972	16	the	the	DET
inlawrev-21198	2972	17	department	department	NOUN
inlawrev-21198	2972	18	argued	argue	VERB
inlawrev-21198	2972	19	that	that	SCONJ
inlawrev-21198	2972	20	rac	rac	PROPN
inlawrev-21198	2972	21	east	east	PROPN
inlawrev-21198	2972	22	must	must	AUX
inlawrev-21198	2972	23	file	file	VERB
inlawrev-21198	2972	24	a	a	DET
inlawrev-21198	2972	25	combined	combined	ADJ
inlawrev-21198	2972	26	income	income	NOUN
inlawrev-21198	2972	27	tax	tax	NOUN
inlawrev-21198	2972	28	return	return	NOUN
inlawrev-21198	2972	29	due	due	ADP
inlawrev-21198	2972	30	to	to	ADP
inlawrev-21198	2972	31	the	the	DET
inlawrev-21198	2972	32	fact	fact	NOUN
inlawrev-21198	2972	33	that	that	SCONJ
inlawrev-21198	2972	34	its	its	PRON
inlawrev-21198	2972	35	royalty	royalty	NOUN
inlawrev-21198	2972	36	fee	fee	NOUN
inlawrev-21198	2972	37	payments	payment	NOUN
inlawrev-21198	2972	38	to	to	ADP
inlawrev-21198	2972	39	rac	rac	PROPN
inlawrev-21198	2972	40	w	w	PROPN
inlawrev-21198	2972	41	est	est	PROPN
inlawrev-21198	2972	42	and	and	CCONJ
inlawrev-21198	2972	43	management	management	NOUN
inlawrev-21198	2972	44	fee	fee	NOUN
inlawrev-21198	2972	45	payments	payment	NOUN
inlawrev-21198	2972	46	to	to	ADP
inlawrev-21198	2972	47	rac	rac	PROPN
inlawrev-21198	2972	48	texas	texas	PROPN
inlawrev-21198	2972	49	distorted	distort	VERB
inlawrev-21198	2972	50	its	its	PRON
inlawrev-21198	2972	51	indiana	indiana	PROPN
inlawrev-21198	2972	52	source	source	NOUN
inlawrev-21198	2972	53	income	income	NOUN
inlawrev-21198	2972	54	.	.	PUNCT
inlawrev-21198	2973	1	the885	the885	PROPN
inlawrev-21198	2973	2	department	department	PROPN
inlawrev-21198	2973	3	asked	ask	VERB
inlawrev-21198	2973	4	the	the	DET
inlawrev-21198	2973	5	tax	tax	NOUN
inlawrev-21198	2973	6	court	court	NOUN
inlawrev-21198	2973	7	to	to	PART
inlawrev-21198	2973	8	disregard	disregard	VERB
inlawrev-21198	2973	9	the	the	DET
inlawrev-21198	2973	10	transfer	transfer	NOUN
inlawrev-21198	2973	11	pricing	pricing	NOUN
inlawrev-21198	2973	12	study	study	NOUN
inlawrev-21198	2973	13	,	,	PUNCT
inlawrev-21198	2973	14	because	because	SCONJ
inlawrev-21198	2973	15	:	:	PUNCT
inlawrev-21198	2973	16	“	"	PUNCT
inlawrev-21198	2973	17	1	1	X
inlawrev-21198	2973	18	)	)	PUNCT
inlawrev-21198	2973	19	it	it	PRON
inlawrev-21198	2973	20	concerns	concern	VERB
inlawrev-21198	2973	21	financial	financial	ADJ
inlawrev-21198	2973	22	accounting	accounting	NOUN
inlawrev-21198	2973	23	,	,	PUNCT
inlawrev-21198	2973	24	not	not	PART
inlawrev-21198	2973	25	tax	tax	NOUN
inlawrev-21198	2973	26	,	,	PUNCT
inlawrev-21198	2973	27	2	2	X
inlawrev-21198	2973	28	)	)	PUNCT
inlawrev-21198	2973	29	it	it	PRON
inlawrev-21198	2973	30	concerns	concern	VERB
inlawrev-21198	2973	31	federal	federal	ADJ
inlawrev-21198	2973	32	,	,	PUNCT
inlawrev-21198	2973	33	not	not	PART
inlawrev-21198	2973	34	indiana	indiana	PROPN
inlawrev-21198	2973	35	law	law	NOUN
inlawrev-21198	2973	36	,	,	PUNCT
inlawrev-21198	2973	37	3	3	X
inlawrev-21198	2973	38	)	)	PUNCT
inlawrev-21198	2973	39	it	it	PRON
inlawrev-21198	2973	40	has	have	VERB
inlawrev-21198	2973	41	no	no	DET
inlawrev-21198	2973	42	binding	bind	VERB
inlawrev-21198	2973	43	effect	effect	NOUN
inlawrev-21198	2973	44	on	on	ADP
inlawrev-21198	2973	45	state	state	NOUN
inlawrev-21198	2973	46	tax	tax	NOUN
inlawrev-21198	2973	47	authorities	authority	NOUN
inlawrev-21198	2973	48	,	,	PUNCT
inlawrev-21198	2973	49	4	4	X
inlawrev-21198	2973	50	)	)	PUNCT
inlawrev-21198	2973	51	other	other	ADJ
inlawrev-21198	2973	52	jurisdictions	jurisdiction	NOUN
inlawrev-21198	2973	53	have	have	AUX
inlawrev-21198	2973	54	rejected	reject	VERB
inlawrev-21198	2973	55	similar	similar	ADJ
inlawrev-21198	2973	56	studies	study	NOUN
inlawrev-21198	2973	57	,	,	PUNCT
inlawrev-21198	2973	58	and	and	CCONJ
inlawrev-21198	2973	59	5	5	X
inlawrev-21198	2973	60	)	)	PUNCT
inlawrev-21198	2973	61	it	it	PRON
inlawrev-21198	2973	62	is	be	AUX
inlawrev-21198	2973	63	flawed	flawed	ADJ
inlawrev-21198	2973	64	.	.	PUNCT
inlawrev-21198	2973	65	”	"	PUNCT
inlawrev-21198	2974	1	however	however	ADV
inlawrev-21198	2974	2	,	,	PUNCT
inlawrev-21198	2974	3	because	because	SCONJ
inlawrev-21198	2974	4	the	the	DET
inlawrev-21198	2974	5	transfer886	transfer886	PROPN
inlawrev-21198	2974	6	pricing	pricing	NOUN
inlawrev-21198	2974	7	study	study	NOUN
inlawrev-21198	2974	8	was	be	AUX
inlawrev-21198	2974	9	designated	designate	VERB
inlawrev-21198	2974	10	as	as	ADP
inlawrev-21198	2974	11	evidence	evidence	NOUN
inlawrev-21198	2974	12	,	,	PUNCT
inlawrev-21198	2974	13	its	its	PRON
inlawrev-21198	2974	14	relevance	relevance	NOUN
inlawrev-21198	2974	15	depended	depend	VERB
inlawrev-21198	2974	16	on	on	ADP
inlawrev-21198	2974	17	whether	whether	SCONJ
inlawrev-21198	2974	18	it	it	PRON
inlawrev-21198	2974	19	tended	tend	VERB
inlawrev-21198	2974	20	to	to	PART
inlawrev-21198	2974	21	prove	prove	VERB
inlawrev-21198	2974	22	or	or	CCONJ
inlawrev-21198	2974	23	disprove	disprove	VERB
inlawrev-21198	2974	24	that	that	SCONJ
inlawrev-21198	2974	25	the	the	DET
inlawrev-21198	2974	26	separate	separate	ADJ
inlawrev-21198	2974	27	return	return	NOUN
inlawrev-21198	2974	28	accurately	accurately	ADV
inlawrev-21198	2974	29	reflected	reflect	VERB
inlawrev-21198	2974	30	its	its	PRON
inlawrev-21198	2974	31	874	874	NUM
inlawrev-21198	2974	32	.	.	PUNCT
inlawrev-21198	2975	1	i	i	PRON
inlawrev-21198	2975	2	d.	d.	PROPN
inlawrev-21198	2975	3	at	at	ADP
inlawrev-21198	2975	4	197	197	NUM
inlawrev-21198	2975	5	.	.	PUNCT
inlawrev-21198	2975	6	875	875	NUM
inlawrev-21198	2975	7	.	.	PUNCT
inlawrev-21198	2975	8	42	42	NUM
inlawrev-21198	2975	9	n.e.3d	n.e.3d	NUM
inlawrev-21198	2975	10	1043	1043	NUM
inlawrev-21198	2975	11	(	(	PUNCT
inlawrev-21198	2975	12	ind	ind	NOUN
inlawrev-21198	2975	13	.	.	PUNCT
inlawrev-21198	2976	1	t.c	t.c	PROPN
inlawrev-21198	2976	2	.	.	PROPN
inlawrev-21198	2976	3	2015	2015	NUM
inlawrev-21198	2976	4	)	)	PUNCT
inlawrev-21198	2976	5	.	.	PUNCT
inlawrev-21198	2977	1	876	876	NUM
inlawrev-21198	2977	2	.	.	PUNCT
inlawrev-21198	2978	1	i	i	PRON
inlawrev-21198	2978	2	d.	d.	PROPN
inlawrev-21198	2978	3	at	at	ADP
inlawrev-21198	2978	4	1046	1046	NUM
inlawrev-21198	2978	5	.	.	PUNCT
inlawrev-21198	2979	1	877	877	NUM
inlawrev-21198	2979	2	.	.	PUNCT
inlawrev-21198	2980	1	i	i	PRON
inlawrev-21198	2980	2	d.	d.	PROPN
inlawrev-21198	2980	3	878	878	NUM
inlawrev-21198	2980	4	.	.	PUNCT
inlawrev-21198	2981	1	i	i	PRON
inlawrev-21198	2981	2	d.	d.	PROPN
inlawrev-21198	2981	3	879	879	NUM
inlawrev-21198	2981	4	.	.	PUNCT
inlawrev-21198	2982	1	i	i	PRON
inlawrev-21198	2982	2	d.	d.	PROPN
inlawrev-21198	2982	3	880	880	NUM
inlawrev-21198	2982	4	.	.	PUNCT
inlawrev-21198	2983	1	i	i	PRON
inlawrev-21198	2983	2	d.	d.	PROPN
inlawrev-21198	2983	3	at	at	ADP
inlawrev-21198	2983	4	1047	1047	NUM
inlawrev-21198	2983	5	.	.	PUNCT
inlawrev-21198	2984	1	881	881	NUM
inlawrev-21198	2984	2	.	.	PUNCT
inlawrev-21198	2985	1	i	i	PRON
inlawrev-21198	2985	2	d.	d.	PROPN
inlawrev-21198	2985	3	at	at	ADP
inlawrev-21198	2985	4	1048	1048	NUM
inlawrev-21198	2985	5	.	.	PUNCT
inlawrev-21198	2986	1	882	882	NUM
inlawrev-21198	2986	2	.	.	PUNCT
inlawrev-21198	2987	1	i	i	PRON
inlawrev-21198	2987	2	d.	d.	PROPN
inlawrev-21198	2987	3	at	at	ADP
inlawrev-21198	2987	4	1048	1048	NUM
inlawrev-21198	2987	5	-	-	SYM
inlawrev-21198	2987	6	49	49	NUM
inlawrev-21198	2987	7	.	.	PUNCT
inlawrev-21198	2988	1	883	883	NUM
inlawrev-21198	2988	2	.	.	PUNCT
inlawrev-21198	2989	1	i	i	PRON
inlawrev-21198	2989	2	d.	d.	PROPN
inlawrev-21198	2989	3	at	at	ADP
inlawrev-21198	2989	4	1049	1049	NUM
inlawrev-21198	2989	5	.	.	PUNCT
inlawrev-21198	2990	1	884	884	NUM
inlawrev-21198	2990	2	.	.	PUNCT
inlawrev-21198	2991	1	i	i	PRON
inlawrev-21198	2991	2	d.	d.	PROPN
inlawrev-21198	2991	3	885	885	NUM
inlawrev-21198	2991	4	.	.	PUNCT
inlawrev-21198	2992	1	i	i	PRON
inlawrev-21198	2992	2	d.	d.	PROPN
inlawrev-21198	2992	3	886	886	NUM
inlawrev-21198	2992	4	.	.	PUNCT
inlawrev-21198	2993	1	i	i	PRON
inlawrev-21198	2993	2	d.	d.	PROPN
inlawrev-21198	2993	3	2016	2016	NUM
inlawrev-21198	2993	4	]	]	PUNCT
inlawrev-21198	2994	1	taxation	taxation	NOUN
inlawrev-21198	2994	2	1307	1307	NUM
inlawrev-21198	2994	3	indiana	indiana	PROPN
inlawrev-21198	2994	4	source	source	PROPN
inlawrev-21198	2994	5	income	income	NOUN
inlawrev-21198	2994	6	.	.	PUNCT
inlawrev-21198	2995	1	consequently	consequently	ADV
inlawrev-21198	2995	2	,	,	PUNCT
inlawrev-21198	2995	3	the	the	DET
inlawrev-21198	2995	4	department	department	NOUN
inlawrev-21198	2995	5	’s	’s	PART
inlawrev-21198	2995	6	position	position	NOUN
inlawrev-21198	2995	7	was	be	AUX
inlawrev-21198	2995	8	not887	not887	VERB
inlawrev-21198	2995	9	persuasive.888	persuasive.888	NOUN
inlawrev-21198	2995	10	additionally	additionally	ADV
inlawrev-21198	2995	11	,	,	PUNCT
inlawrev-21198	2995	12	the	the	DET
inlawrev-21198	2995	13	parties	party	NOUN
inlawrev-21198	2995	14	have	have	AUX
inlawrev-21198	2995	15	specified	specify	VERB
inlawrev-21198	2995	16	that	that	SCONJ
inlawrev-21198	2995	17	the	the	DET
inlawrev-21198	2995	18	businesses	business	NOUN
inlawrev-21198	2995	19	were	be	AUX
inlawrev-21198	2995	20	validly	validly	ADV
inlawrev-21198	2995	21	formed	form	VERB
inlawrev-21198	2995	22	.	.	PUNCT
inlawrev-21198	2996	1	therefore	therefore	ADV
inlawrev-21198	2996	2	,	,	PUNCT
inlawrev-21198	2996	3	because	because	SCONJ
inlawrev-21198	2996	4	the	the	DET
inlawrev-21198	2996	5	department	department	NOUN
inlawrev-21198	2996	6	has	have	AUX
inlawrev-21198	2996	7	not	not	PART
inlawrev-21198	2996	8	designated	designate	VERB
inlawrev-21198	2996	9	evidence	evidence	NOUN
inlawrev-21198	2996	10	that889	that889	PROPN
inlawrev-21198	2996	11	would	would	AUX
inlawrev-21198	2996	12	indicate	indicate	VERB
inlawrev-21198	2996	13	these	these	DET
inlawrev-21198	2996	14	relationships	relationship	NOUN
inlawrev-21198	2996	15	lacked	lack	VERB
inlawrev-21198	2996	16	economic	economic	ADJ
inlawrev-21198	2996	17	substance	substance	NOUN
inlawrev-21198	2996	18	,	,	PUNCT
inlawrev-21198	2996	19	the	the	DET
inlawrev-21198	2996	20	tax	tax	NOUN
inlawrev-21198	2996	21	court	court	NOUN
inlawrev-21198	2996	22	could	could	AUX
inlawrev-21198	2996	23	not	not	PART
inlawrev-21198	2996	24	find	find	VERB
inlawrev-21198	2996	25	that	that	SCONJ
inlawrev-21198	2996	26	the	the	DET
inlawrev-21198	2996	27	department	department	NOUN
inlawrev-21198	2996	28	appropriately	appropriately	ADV
inlawrev-21198	2996	29	collapsed	collapse	VERB
inlawrev-21198	2996	30	rac	rac	PROPN
inlawrev-21198	2996	31	’s	’s	PART
inlawrev-21198	2996	32	business	business	NOUN
inlawrev-21198	2996	33	composition	composition	NOUN
inlawrev-21198	2996	34	into	into	ADP
inlawrev-21198	2996	35	one	one	NUM
inlawrev-21198	2996	36	tax	tax	NOUN
inlawrev-21198	2996	37	entity	entity	NOUN
inlawrev-21198	2996	38	by	by	ADP
inlawrev-21198	2996	39	forcing	force	VERB
inlawrev-21198	2996	40	it	it	PRON
inlawrev-21198	2996	41	to	to	PART
inlawrev-21198	2996	42	file	file	VERB
inlawrev-21198	2996	43	a	a	DET
inlawrev-21198	2996	44	combined	combined	ADJ
inlawrev-21198	2996	45	income	income	NOUN
inlawrev-21198	2996	46	tax	tax	NOUN
inlawrev-21198	2996	47	return	return	NOUN
inlawrev-21198	2996	48	on	on	ADP
inlawrev-21198	2996	49	this	this	DET
inlawrev-21198	2996	50	basis.890	basis.890	NOUN
inlawrev-21198	2996	51	m	m	NOUN
inlawrev-21198	2996	52	oreover	oreover	NOUN
inlawrev-21198	2996	53	,	,	PUNCT
inlawrev-21198	2996	54	because	because	SCONJ
inlawrev-21198	2996	55	the	the	DET
inlawrev-21198	2996	56	department	department	NOUN
inlawrev-21198	2996	57	had	have	AUX
inlawrev-21198	2996	58	specified	specify	VERB
inlawrev-21198	2996	59	the	the	DET
inlawrev-21198	2996	60	valid	valid	ADJ
inlawrev-21198	2996	61	business	business	NOUN
inlawrev-21198	2996	62	purposes	purpose	NOUN
inlawrev-21198	2996	63	,	,	PUNCT
inlawrev-21198	2996	64	the	the	DET
inlawrev-21198	2996	65	tax	tax	NOUN
inlawrev-21198	2996	66	court	court	NOUN
inlawrev-21198	2996	67	could	could	AUX
inlawrev-21198	2996	68	not	not	PART
inlawrev-21198	2996	69	rule	rule	VERB
inlawrev-21198	2996	70	that	that	SCONJ
inlawrev-21198	2996	71	rac	rac	PROPN
inlawrev-21198	2996	72	utilized	utilize	VERB
inlawrev-21198	2996	73	its	its	PRON
inlawrev-21198	2996	74	management	management	NOUN
inlawrev-21198	2996	75	fee	fee	NOUN
inlawrev-21198	2996	76	payments	payment	NOUN
inlawrev-21198	2996	77	to	to	PART
inlawrev-21198	2996	78	avoid	avoid	VERB
inlawrev-21198	2996	79	its	its	PRON
inlawrev-21198	2996	80	indiana	indiana	NOUN
inlawrev-21198	2996	81	adjusted	adjust	VERB
inlawrev-21198	2996	82	gross	gross	ADJ
inlawrev-21198	2996	83	income	income	NOUN
inlawrev-21198	2996	84	tax	tax	NOUN
inlawrev-21198	2996	85	liability	liability	NOUN
inlawrev-21198	2996	86	.	.	PUNCT
inlawrev-21198	2997	1	hence	hence	ADV
inlawrev-21198	2997	2	,	,	PUNCT
inlawrev-21198	2997	3	the	the	DET
inlawrev-21198	2997	4	fact	fact	NOUN
inlawrev-21198	2997	5	that	that	SCONJ
inlawrev-21198	2997	6	rac891	rac891	PROPN
inlawrev-21198	2997	7	reported	report	VERB
inlawrev-21198	2997	8	zero	zero	NUM
inlawrev-21198	2997	9	tax	tax	NOUN
inlawrev-21198	2997	10	liability	liability	NOUN
inlawrev-21198	2997	11	in	in	ADP
inlawrev-21198	2997	12	its	its	PRON
inlawrev-21198	2997	13	2003	2003	NUM
inlawrev-21198	2997	14	indiana	indiana	NOUN
inlawrev-21198	2997	15	adjusted	adjust	VERB
inlawrev-21198	2997	16	gross	gross	ADJ
inlawrev-21198	2997	17	income	income	NOUN
inlawrev-21198	2997	18	did	do	AUX
inlawrev-21198	2997	19	not	not	PART
inlawrev-21198	2997	20	establish	establish	VERB
inlawrev-21198	2997	21	that	that	SCONJ
inlawrev-21198	2997	22	rac	rac	PROPN
inlawrev-21198	2997	23	’s	’s	PART
inlawrev-21198	2997	24	indiana	indiana	PROPN
inlawrev-21198	2997	25	sourced	sourced	PROPN
inlawrev-21198	2997	26	income	income	NOUN
inlawrev-21198	2997	27	was	be	AUX
inlawrev-21198	2997	28	not	not	PART
inlawrev-21198	2997	29	accurately	accurately	ADV
inlawrev-21198	2997	30	reflected	reflect	VERB
inlawrev-21198	2997	31	on	on	ADP
inlawrev-21198	2997	32	its	its	PRON
inlawrev-21198	2997	33	separate	separate	ADJ
inlawrev-21198	2997	34	return.892	return.892	NOUN
inlawrev-21198	2997	35	6	6	NUM
inlawrev-21198	2997	36	.	.	PUNCT
inlawrev-21198	2998	1	columbia	columbia	PROPN
inlawrev-21198	2998	2	sportswear	sportswear	PROPN
inlawrev-21198	2998	3	usa	usa	PROPN
inlawrev-21198	2998	4	corp	corp	PROPN
inlawrev-21198	2998	5	.	.	PROPN
inlawrev-21198	2999	1	v.	v.	PROPN
inlawrev-21198	2999	2	indiana	indiana	PROPN
inlawrev-21198	3000	1	d	d	PROPN
inlawrev-21198	3000	2	epartment	epartment	NOUN
inlawrev-21198	3000	3	of	of	ADP
inlawrev-21198	3000	4	state	state	NOUN
inlawrev-21198	3000	5	revenue	revenue	NOUN
inlawrev-21198	3000	6	.	.	PUNCT
inlawrev-21198	3001	1	—	—	PUNCT
inlawrev-21198	3001	2	in	in	ADP
inlawrev-21198	3001	3	2008	2008	NUM
inlawrev-21198	3001	4	,	,	PUNCT
inlawrev-21198	3001	5	columbia	columbia	PROPN
inlawrev-21198	3001	6	sportswear	sportswear	PROPN
inlawrev-21198	3001	7	usa	usa	PROPN
inlawrev-21198	3001	8	corporation	corporation	PROPN
inlawrev-21198	3001	9	filed	file	VERB
inlawrev-21198	3001	10	two893	two893	PROPN
inlawrev-21198	3001	11	am	be	AUX
inlawrev-21198	3001	12	ended	end	VERB
inlawrev-21198	3001	13	income	income	NOUN
inlawrev-21198	3001	14	tax	tax	NOUN
inlawrev-21198	3001	15	returns	return	NOUN
inlawrev-21198	3001	16	that	that	PRON
inlawrev-21198	3001	17	reflected	reflect	VERB
inlawrev-21198	3001	18	a	a	DET
inlawrev-21198	3001	19	refund	refund	NOUN
inlawrev-21198	3001	20	of	of	ADP
inlawrev-21198	3001	21	adjusted	adjust	VERB
inlawrev-21198	3001	22	gross	gross	ADJ
inlawrev-21198	3001	23	incom	incom	PROPN
inlawrev-21198	3001	24	e	e	PROPN
inlawrev-21198	3001	25	tax	tax	NOUN
inlawrev-21198	3001	26	.	.	PUNCT
inlawrev-21198	3002	1	the	the	DET
inlawrev-21198	3002	2	department	department	NOUN
inlawrev-21198	3002	3	thereafter	thereafter	ADV
inlawrev-21198	3002	4	audited	audit	VERB
inlawrev-21198	3002	5	columbia	columbia	PROPN
inlawrev-21198	3002	6	and	and	CCONJ
inlawrev-21198	3002	7	made	make	VERB
inlawrev-21198	3002	8	the	the	DET
inlawrev-21198	3002	9	determination894	determination894	PROPN
inlawrev-21198	3002	10	that	that	SCONJ
inlawrev-21198	3002	11	columbia	columbia	PROPN
inlawrev-21198	3002	12	had	have	VERB
inlawrev-21198	3002	13	to	to	PART
inlawrev-21198	3002	14	adjust	adjust	VERB
inlawrev-21198	3002	15	columbia	columbia	PROPN
inlawrev-21198	3002	16	’s	’s	PART
inlawrev-21198	3002	17	net	net	ADJ
inlawrev-21198	3002	18	income	income	NOUN
inlawrev-21198	3002	19	pursuant	pursuant	ADJ
inlawrev-21198	3002	20	to	to	ADP
inlawrev-21198	3002	21	indiana	indiana	PROPN
inlawrev-21198	3002	22	code	code	PROPN
inlawrev-21198	3002	23	section	section	NOUN
inlawrev-21198	3002	24	6	6	NUM
inlawrev-21198	3002	25	-	-	SYM
inlawrev-21198	3002	26	3	3	NUM
inlawrev-21198	3002	27	-	-	PUNCT
inlawrev-21198	3002	28	2	2	NUM
inlawrev-21198	3002	29	-	-	PUNCT
inlawrev-21198	3002	30	2(l)(4	2(l)(4	NUM
inlawrev-21198	3002	31	)	)	PUNCT
inlawrev-21198	3002	32	and	and	CCONJ
inlawrev-21198	3002	33	6	6	NUM
inlawrev-21198	3002	34	-	-	SYM
inlawrev-21198	3002	35	3	3	NUM
inlawrev-21198	3002	36	-	-	PUNCT
inlawrev-21198	3002	37	2	2	NUM
inlawrev-21198	3002	38	-	-	PUNCT
inlawrev-21198	3002	39	2(m	2(m	NUM
inlawrev-21198	3002	40	)	)	PUNCT
inlawrev-21198	3002	41	.	.	PUNCT
inlawrev-21198	3003	1	thereafter	thereafter	ADV
inlawrev-21198	3003	2	,	,	PUNCT
inlawrev-21198	3003	3	the	the	DET
inlawrev-21198	3003	4	department	department	NOUN
inlawrev-21198	3003	5	issued	issue	VERB
inlawrev-21198	3003	6	to895	to895	PROPN
inlawrev-21198	3003	7	columbia	columbia	PROPN
inlawrev-21198	3003	8	proposed	propose	VERB
inlawrev-21198	3003	9	assessments	assessment	NOUN
inlawrev-21198	3003	10	for	for	ADP
inlawrev-21198	3003	11	the	the	DET
inlawrev-21198	3003	12	years	year	NOUN
inlawrev-21198	3003	13	at	at	ADP
inlawrev-21198	3003	14	issue	issue	NOUN
inlawrev-21198	3003	15	.	.	PUNCT
inlawrev-21198	3004	1	columbia	columbia	PROPN
inlawrev-21198	3004	2	protested	protest	VERB
inlawrev-21198	3004	3	the896	the896	PROPN
inlawrev-21198	3004	4	proposed	propose	VERB
inlawrev-21198	3004	5	assessment	assessment	NOUN
inlawrev-21198	3004	6	and	and	CCONJ
inlawrev-21198	3004	7	the	the	DET
inlawrev-21198	3004	8	department	department	NOUN
inlawrev-21198	3004	9	upheld	uphold	VERB
inlawrev-21198	3004	10	only	only	ADV
inlawrev-21198	3004	11	the	the	DET
inlawrev-21198	3004	12	assessments	assessment	NOUN
inlawrev-21198	3004	13	and	and	CCONJ
inlawrev-21198	3004	14	interest	interest	NOUN
inlawrev-21198	3004	15	.	.	PUNCT
inlawrev-21198	3005	1	thus	thus	ADV
inlawrev-21198	3005	2	,	,	PUNCT
inlawrev-21198	3005	3	c	c	PROPN
inlawrev-21198	3005	4	olum	olum	PROPN
inlawrev-21198	3005	5	bia	bia	PROPN
inlawrev-21198	3005	6	sportswear	sportswear	PROPN
inlawrev-21198	3005	7	initiated	initiate	VERB
inlawrev-21198	3005	8	an	an	DET
inlawrev-21198	3005	9	original	original	ADJ
inlawrev-21198	3005	10	tax	tax	NOUN
inlawrev-21198	3005	11	appeal	appeal	NOUN
inlawrev-21198	3005	12	with	with	ADP
inlawrev-21198	3005	13	the897	the897	PROPN
inlawrev-21198	3005	14	tax	tax	PROPN
inlawrev-21198	3005	15	court.898	court.898	PROPN
inlawrev-21198	3005	16	on	on	ADP
inlawrev-21198	3005	17	appeal	appeal	NOUN
inlawrev-21198	3005	18	to	to	ADP
inlawrev-21198	3005	19	the	the	DET
inlawrev-21198	3005	20	tax	tax	NOUN
inlawrev-21198	3005	21	court	court	NOUN
inlawrev-21198	3005	22	,	,	PUNCT
inlawrev-21198	3005	23	columbia	columbia	PROPN
inlawrev-21198	3005	24	argued	argue	VERB
inlawrev-21198	3005	25	that	that	SCONJ
inlawrev-21198	3005	26	the	the	DET
inlawrev-21198	3005	27	adjustments	adjustment	NOUN
inlawrev-21198	3005	28	were	be	AUX
inlawrev-21198	3005	29	improper	improper	ADJ
inlawrev-21198	3005	30	,	,	PUNCT
inlawrev-21198	3005	31	because	because	SCONJ
inlawrev-21198	3005	32	neither	neither	DET
inlawrev-21198	3005	33	indiana	indiana	PROPN
inlawrev-21198	3005	34	code	code	PROPN
inlawrev-21198	3005	35	section	section	NOUN
inlawrev-21198	3005	36	6	6	NUM
inlawrev-21198	3005	37	-	-	SYM
inlawrev-21198	3005	38	3	3	NUM
inlawrev-21198	3005	39	-	-	PUNCT
inlawrev-21198	3005	40	2	2	NUM
inlawrev-21198	3005	41	-	-	PUNCT
inlawrev-21198	3005	42	2(l)(4	2(l)(4	NUM
inlawrev-21198	3005	43	)	)	PUNCT
inlawrev-21198	3005	44	nor	nor	CCONJ
inlawrev-21198	3005	45	6	6	NUM
inlawrev-21198	3005	46	-	-	SYM
inlawrev-21198	3005	47	3	3	NUM
inlawrev-21198	3005	48	-	-	PUNCT
inlawrev-21198	3005	49	2	2	NUM
inlawrev-21198	3005	50	-	-	PUNCT
inlawrev-21198	3005	51	2(m	2(m	NUM
inlawrev-21198	3005	52	)	)	PUNCT
inlawrev-21198	3005	53	authorized	authorize	VERB
inlawrev-21198	3005	54	the	the	DET
inlawrev-21198	3005	55	department	department	NOUN
inlawrev-21198	3005	56	to	to	PART
inlawrev-21198	3005	57	increase	increase	VERB
inlawrev-21198	3005	58	columbia	columbia	PROPN
inlawrev-21198	3005	59	’s	’s	PART
inlawrev-21198	3005	60	net	net	ADJ
inlawrev-21198	3005	61	income	income	NOUN
inlawrev-21198	3005	62	tax	tax	NOUN
inlawrev-21198	3005	63	base	base	NOUN
inlawrev-21198	3005	64	in	in	ADP
inlawrev-21198	3005	65	order	order	NOUN
inlawrev-21198	3005	66	to	to	PART
inlawrev-21198	3005	67	assess	assess	VERB
inlawrev-21198	3005	68	the	the	DET
inlawrev-21198	3005	69	income	income	NOUN
inlawrev-21198	3005	70	tax	tax	NOUN
inlawrev-21198	3005	71	.	.	PUNCT
inlawrev-21198	3006	1	however	however	ADV
inlawrev-21198	3006	2	,	,	PUNCT
inlawrev-21198	3006	3	the	the	DET
inlawrev-21198	3006	4	department	department	NOUN
inlawrev-21198	3006	5	claimed	claim	VERB
inlawrev-21198	3006	6	both	both	DET
inlawrev-21198	3006	7	subsections899	subsections899	PROPN
inlawrev-21198	3006	8	of	of	ADP
inlawrev-21198	3006	9	the	the	DET
inlawrev-21198	3006	10	statute	statute	NOUN
inlawrev-21198	3006	11	authorized	authorize	VERB
inlawrev-21198	3006	12	the	the	DET
inlawrev-21198	3006	13	adjustments	adjustment	NOUN
inlawrev-21198	3006	14	.	.	PUNCT
inlawrev-21198	3007	1	900	900	NUM
inlawrev-21198	3007	2	the	the	DET
inlawrev-21198	3007	3	court	court	NOUN
inlawrev-21198	3007	4	described	describe	VERB
inlawrev-21198	3007	5	how	how	SCONJ
inlawrev-21198	3007	6	indiana	indiana	PROPN
inlawrev-21198	3007	7	code	code	PROPN
inlawrev-21198	3007	8	section	section	NOUN
inlawrev-21198	3007	9	6	6	NUM
inlawrev-21198	3007	10	-	-	SYM
inlawrev-21198	3007	11	3	3	NUM
inlawrev-21198	3007	12	-	-	PUNCT
inlawrev-21198	3007	13	2	2	NUM
inlawrev-21198	3007	14	-	-	PUNCT
inlawrev-21198	3007	15	2(l)(4	2(l)(4	NUM
inlawrev-21198	3007	16	)	)	PUNCT
inlawrev-21198	3007	17	indeed	indeed	ADV
inlawrev-21198	3007	18	authorizes	authorize	VERB
inlawrev-21198	3007	19	the	the	DET
inlawrev-21198	3007	20	department	department	NOUN
inlawrev-21198	3007	21	’s	’s	PART
inlawrev-21198	3007	22	use	use	NOUN
inlawrev-21198	3007	23	of	of	ADP
inlawrev-21198	3007	24	reasonable	reasonable	ADJ
inlawrev-21198	3007	25	alternative	alternative	ADJ
inlawrev-21198	3007	26	methods	method	NOUN
inlawrev-21198	3007	27	,	,	PUNCT
inlawrev-21198	3007	28	but	but	CCONJ
inlawrev-21198	3007	29	only	only	ADV
inlawrev-21198	3007	30	for	for	ADP
inlawrev-21198	3007	31	dividing	divide	VERB
inlawrev-21198	3007	32	the	the	DET
inlawrev-21198	3007	33	887	887	NUM
inlawrev-21198	3007	34	.	.	PUNCT
inlawrev-21198	3008	1	i	i	PRON
inlawrev-21198	3008	2	d.	d.	PROPN
inlawrev-21198	3008	3	at	at	ADP
inlawrev-21198	3008	4	1054	1054	NUM
inlawrev-21198	3008	5	.	.	PUNCT
inlawrev-21198	3009	1	888	888	NUM
inlawrev-21198	3009	2	.	.	PUNCT
inlawrev-21198	3010	1	i	i	PRON
inlawrev-21198	3010	2	d.	d.	PROPN
inlawrev-21198	3010	3	889	889	NUM
inlawrev-21198	3010	4	.	.	PUNCT
inlawrev-21198	3011	1	i	i	PRON
inlawrev-21198	3011	2	d.	d.	PROPN
inlawrev-21198	3011	3	at	at	ADP
inlawrev-21198	3011	4	1053	1053	NUM
inlawrev-21198	3011	5	.	.	PUNCT
inlawrev-21198	3012	1	890	890	NUM
inlawrev-21198	3012	2	.	.	PUNCT
inlawrev-21198	3013	1	i	i	PRON
inlawrev-21198	3013	2	d.	d.	PROPN
inlawrev-21198	3013	3	891	891	NUM
inlawrev-21198	3013	4	.	.	PUNCT
inlawrev-21198	3014	1	i	i	PRON
inlawrev-21198	3014	2	d.	d.	PROPN
inlawrev-21198	3014	3	892	892	NUM
inlawrev-21198	3014	4	.	.	PUNCT
inlawrev-21198	3015	1	i	i	PRON
inlawrev-21198	3015	2	d.	d.	PROPN
inlawrev-21198	3015	3	893	893	NUM
inlawrev-21198	3015	4	.	.	PUNCT
inlawrev-21198	3016	1	45	45	NUM
inlawrev-21198	3016	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	3016	3	888	888	NUM
inlawrev-21198	3016	4	(	(	PUNCT
inlawrev-21198	3016	5	ind	ind	PROPN
inlawrev-21198	3016	6	.	.	PUNCT
inlawrev-21198	3017	1	t.c	t.c	PROPN
inlawrev-21198	3017	2	.	.	PROPN
inlawrev-21198	3017	3	2015	2015	NUM
inlawrev-21198	3017	4	)	)	PUNCT
inlawrev-21198	3017	5	.	.	PUNCT
inlawrev-21198	3018	1	894	894	NUM
inlawrev-21198	3018	2	.	.	PUNCT
inlawrev-21198	3019	1	i	i	PRON
inlawrev-21198	3019	2	d.	d.	PROPN
inlawrev-21198	3019	3	at	at	ADP
inlawrev-21198	3019	4	891	891	NUM
inlawrev-21198	3019	5	.	.	PUNCT
inlawrev-21198	3019	6	895	895	NUM
inlawrev-21198	3019	7	.	.	PUNCT
inlawrev-21198	3020	1	i	i	PRON
inlawrev-21198	3020	2	d.	d.	PROPN
inlawrev-21198	3020	3	896	896	NUM
inlawrev-21198	3020	4	.	.	PUNCT
inlawrev-21198	3021	1	i	i	PRON
inlawrev-21198	3021	2	d.	d.	PROPN
inlawrev-21198	3021	3	897	897	NUM
inlawrev-21198	3021	4	.	.	PUNCT
inlawrev-21198	3022	1	i	i	PRON
inlawrev-21198	3022	2	d.	d.	PROPN
inlawrev-21198	3022	3	898	898	NUM
inlawrev-21198	3022	4	.	.	PUNCT
inlawrev-21198	3023	1	i	i	PRON
inlawrev-21198	3023	2	d.	d.	PROPN
inlawrev-21198	3023	3	899	899	NUM
inlawrev-21198	3023	4	.	.	PUNCT
inlawrev-21198	3024	1	i	i	PRON
inlawrev-21198	3024	2	d.	d.	PROPN
inlawrev-21198	3024	3	at	at	ADP
inlawrev-21198	3024	4	893	893	NUM
inlawrev-21198	3024	5	.	.	PUNCT
inlawrev-21198	3025	1	900	900	NUM
inlawrev-21198	3025	2	.	.	PUNCT
inlawrev-21198	3026	1	i	i	PRON
inlawrev-21198	3026	2	d.	d.	PROPN
inlawrev-21198	3026	3	1308	1308	NUM
inlawrev-21198	3026	4	indiana	indiana	PROPN
inlawrev-21198	3026	5	law	law	PROPN
inlawrev-21198	3026	6	review	review	NOUN
inlawrev-21198	3027	1	[	[	X
inlawrev-21198	3027	2	vol	vol	NOUN
inlawrev-21198	3027	3	.	.	PUNCT
inlawrev-21198	3028	1	49:1235	49:1235	NUM
inlawrev-21198	3028	2	tax	tax	NOUN
inlawrev-21198	3028	3	base	base	NOUN
inlawrev-21198	3028	4	.	.	PUNCT
inlawrev-21198	3029	1	however	however	ADV
inlawrev-21198	3029	2	,	,	PUNCT
inlawrev-21198	3029	3	indiana	indiana	PROPN
inlawrev-21198	3029	4	code	code	PROPN
inlawrev-21198	3029	5	section	section	NOUN
inlawrev-21198	3029	6	6	6	NUM
inlawrev-21198	3029	7	-	-	SYM
inlawrev-21198	3029	8	3	3	NUM
inlawrev-21198	3029	9	-	-	PUNCT
inlawrev-21198	3029	10	2	2	NUM
inlawrev-21198	3029	11	-	-	PUNCT
inlawrev-21198	3029	12	2(l)(4	2(l)(4	NUM
inlawrev-21198	3029	13	)	)	PUNCT
inlawrev-21198	3029	14	did	do	AUX
inlawrev-21198	3029	15	not	not	PART
inlawrev-21198	3029	16	authorize	authorize	VERB
inlawrev-21198	3029	17	the901	the901	PROPN
inlawrev-21198	3029	18	department	department	PROPN
inlawrev-21198	3029	19	to	to	PART
inlawrev-21198	3029	20	make	make	VERB
inlawrev-21198	3029	21	adjustments	adjustment	NOUN
inlawrev-21198	3029	22	increasing	increase	VERB
inlawrev-21198	3029	23	columbia	columbia	PROPN
inlawrev-21198	3029	24	’s	’s	PART
inlawrev-21198	3029	25	federal	federal	ADJ
inlawrev-21198	3029	26	taxable	taxable	ADJ
inlawrev-21198	3029	27	income	income	NOUN
inlawrev-21198	3029	28	,	,	PUNCT
inlawrev-21198	3029	29	and	and	CCONJ
inlawrev-21198	3029	30	thus	thus	ADV
inlawrev-21198	3029	31	,	,	PUNCT
inlawrev-21198	3029	32	also	also	ADV
inlawrev-21198	3029	33	adjusting	adjust	VERB
inlawrev-21198	3029	34	the	the	DET
inlawrev-21198	3029	35	taxpayer	taxpayer	NOUN
inlawrev-21198	3029	36	’s	’s	PART
inlawrev-21198	3029	37	indiana	indiana	PROPN
inlawrev-21198	3029	38	net	net	PROPN
inlawrev-21198	3029	39	income	income	NOUN
inlawrev-21198	3029	40	tax	tax	NOUN
inlawrev-21198	3029	41	base	base	NOUN
inlawrev-21198	3029	42	.	.	PUNCT
inlawrev-21198	3030	1	therefore,902	therefore,902	NOUN
inlawrev-21198	3030	2	the	the	DET
inlawrev-21198	3030	3	department	department	NOUN
inlawrev-21198	3030	4	was	be	AUX
inlawrev-21198	3030	5	not	not	PART
inlawrev-21198	3030	6	entitled	entitle	VERB
inlawrev-21198	3030	7	to	to	PART
inlawrev-21198	3030	8	summary	summary	VERB
inlawrev-21198	3030	9	judgment	judgment	NOUN
inlawrev-21198	3030	10	on	on	ADP
inlawrev-21198	3030	11	this	this	DET
inlawrev-21198	3030	12	basis.903	basis.903	NOUN
inlawrev-21198	3030	13	next	next	ADJ
inlawrev-21198	3030	14	,	,	PUNCT
inlawrev-21198	3030	15	columbia	columbia	PROPN
inlawrev-21198	3030	16	,	,	PUNCT
inlawrev-21198	3030	17	presented	present	VERB
inlawrev-21198	3030	18	several	several	ADJ
inlawrev-21198	3030	19	t	t	NOUN
inlawrev-21198	3030	20	ransfer	ransfer	NOUN
inlawrev-21198	3030	21	pricing	pricing	NOUN
inlawrev-21198	3030	22	studies	study	NOUN
inlawrev-21198	3030	23	evidencing	evidence	VERB
inlawrev-21198	3030	24	that	that	SCONJ
inlawrev-21198	3030	25	its	its	PRON
inlawrev-21198	3030	26	intercompany	intercompany	NOUN
inlawrev-21198	3030	27	transactions	transaction	NOUN
inlawrev-21198	3030	28	were	be	AUX
inlawrev-21198	3030	29	conducted	conduct	VERB
inlawrev-21198	3030	30	using	use	VERB
inlawrev-21198	3030	31	arm’s	arm’s	NUM
inlawrev-21198	3030	32	-	-	PUNCT
inlawrev-21198	3030	33	length	length	NOUN
inlawrev-21198	3030	34	rates	rate	NOUN
inlawrev-21198	3030	35	,	,	PUNCT
inlawrev-21198	3030	36	and	and	CCONJ
inlawrev-21198	3030	37	therefore	therefore	ADV
inlawrev-21198	3030	38	,	,	PUNCT
inlawrev-21198	3030	39	columbia	columbia	PROPN
inlawrev-21198	3030	40	’s	’s	PROPN
inlawrev-21198	3030	41	indiana	indiana	PROPN
inlawrev-21198	3030	42	source	source	PROPN
inlawrev-21198	3030	43	income	income	NOUN
inlawrev-21198	3030	44	was	be	AUX
inlawrev-21198	3030	45	accurately	accurately	ADV
inlawrev-21198	3030	46	reflected	reflect	VERB
inlawrev-21198	3030	47	under	under	ADP
inlawrev-21198	3030	48	the	the	DET
inlawrev-21198	3030	49	standard	standard	ADJ
inlawrev-21198	3030	50	sourcing	sourcing	NOUN
inlawrev-21198	3030	51	rules	rule	NOUN
inlawrev-21198	3030	52	.	.	PUNCT
inlawrev-21198	3031	1	however	however	ADV
inlawrev-21198	3031	2	,	,	PUNCT
inlawrev-21198	3031	3	the	the	DET
inlawrev-21198	3031	4	department	department	NOUN
inlawrev-21198	3031	5	averred	aver	VERB
inlawrev-21198	3031	6	that	that	SCONJ
inlawrev-21198	3031	7	these	these	DET
inlawrev-21198	3031	8	transfer904	transfer904	PROPN
inlawrev-21198	3031	9	pricing	pricing	NOUN
inlawrev-21198	3031	10	studies	study	NOUN
inlawrev-21198	3031	11	failed	fail	VERB
inlawrev-21198	3031	12	to	to	PART
inlawrev-21198	3031	13	rebut	rebut	VERB
inlawrev-21198	3031	14	its	its	PRON
inlawrev-21198	3031	15	prima	prima	NOUN
inlawrev-21198	3031	16	facie	facie	NOUN
inlawrev-21198	3031	17	case	case	NOUN
inlawrev-21198	3031	18	that	that	SCONJ
inlawrev-21198	3031	19	its	its	PRON
inlawrev-21198	3031	20	assessments	assessment	NOUN
inlawrev-21198	3031	21	are	be	AUX
inlawrev-21198	3031	22	correct	correct	ADJ
inlawrev-21198	3031	23	.	.	PUNCT
inlawrev-21198	3032	1	the	the	DET
inlawrev-21198	3032	2	tax	tax	NOUN
inlawrev-21198	3032	3	court	court	NOUN
inlawrev-21198	3032	4	held	hold	VERB
inlawrev-21198	3032	5	that	that	SCONJ
inlawrev-21198	3032	6	the	the	DET
inlawrev-21198	3032	7	department	department	NOUN
inlawrev-21198	3032	8	had	have	AUX
inlawrev-21198	3032	9	failed	fail	VERB
inlawrev-21198	3032	10	to	to	PART
inlawrev-21198	3032	11	provide	provide	VERB
inlawrev-21198	3032	12	evidence905	evidence905	PROPN
inlawrev-21198	3032	13	to	to	PART
inlawrev-21198	3032	14	show	show	VERB
inlawrev-21198	3032	15	that	that	SCONJ
inlawrev-21198	3032	16	columbia	columbia	PROPN
inlawrev-21198	3032	17	’s	’s	PART
inlawrev-21198	3032	18	transfer	transfer	NOUN
inlawrev-21198	3032	19	pricing	pricing	NOUN
inlawrev-21198	3032	20	studies	study	NOUN
inlawrev-21198	3032	21	were	be	AUX
inlawrev-21198	3032	22	invalid	invalid	ADJ
inlawrev-21198	3032	23	or	or	CCONJ
inlawrev-21198	3032	24	unreliable.906	unreliable.906	PRON
inlawrev-21198	3032	25	instead	instead	ADV
inlawrev-21198	3032	26	,	,	PUNCT
inlawrev-21198	3032	27	the	the	DET
inlawrev-21198	3032	28	tax	tax	NOUN
inlawrev-21198	3032	29	court	court	NOUN
inlawrev-21198	3032	30	ruled	rule	VERB
inlawrev-21198	3032	31	that	that	SCONJ
inlawrev-21198	3032	32	the	the	DET
inlawrev-21198	3032	33	evidence	evidence	NOUN
inlawrev-21198	3032	34	established	establish	VERB
inlawrev-21198	3032	35	that	that	SCONJ
inlawrev-21198	3032	36	columbia	columbia	PROPN
inlawrev-21198	3032	37	’s	’s	PART
inlawrev-21198	3032	38	intercompany	intercompany	NOUN
inlawrev-21198	3032	39	transactions	transaction	NOUN
inlawrev-21198	3032	40	were	be	AUX
inlawrev-21198	3032	41	conducted	conduct	VERB
inlawrev-21198	3032	42	utilizing	utilize	VERB
inlawrev-21198	3032	43	arm	arm	NOUN
inlawrev-21198	3032	44	’s	’s	PART
inlawrev-21198	3032	45	length	length	NOUN
inlawrev-21198	3032	46	-	-	PUNCT
inlawrev-21198	3032	47	rates	rate	NOUN
inlawrev-21198	3032	48	,	,	PUNCT
inlawrev-21198	3032	49	and	and	CCONJ
inlawrev-21198	3032	50	therefore	therefore	ADV
inlawrev-21198	3032	51	,	,	PUNCT
inlawrev-21198	3032	52	the	the	DET
inlawrev-21198	3032	53	standard	standard	ADJ
inlawrev-21198	3032	54	sourcing	sourcing	NOUN
inlawrev-21198	3032	55	rules	rule	NOUN
inlawrev-21198	3032	56	fairly	fairly	ADV
inlawrev-21198	3032	57	reflected	reflect	VERB
inlawrev-21198	3032	58	columbia	columbia	PROPN
inlawrev-21198	3032	59	’s	’s	PART
inlawrev-21198	3032	60	indiana	indiana	PROPN
inlawrev-21198	3032	61	sourced	source	VERB
inlawrev-21198	3032	62	income	income	NOUN
inlawrev-21198	3032	63	,	,	PUNCT
inlawrev-21198	3032	64	for	for	ADP
inlawrev-21198	3032	65	purposes	purpose	NOUN
inlawrev-21198	3032	66	of	of	ADP
inlawrev-21198	3032	67	indiana	indiana	PROPN
inlawrev-21198	3032	68	code	code	PROPN
inlawrev-21198	3032	69	section	section	NOUN
inlawrev-21198	3032	70	6	6	NUM
inlawrev-21198	3032	71	-	-	SYM
inlawrev-21198	3032	72	3	3	NUM
inlawrev-21198	3032	73	-	-	PUNCT
inlawrev-21198	3032	74	2	2	NUM
inlawrev-21198	3032	75	-	-	PUNCT
inlawrev-21198	3032	76	2(m	2(m	NUM
inlawrev-21198	3032	77	)	)	PUNCT
inlawrev-21198	3032	78	.	.	PUNCT
inlawrev-21198	3033	1	therefore,907	therefore,907	PROPN
inlawrev-21198	3034	1	the	the	DET
inlawrev-21198	3034	2	court	court	NOUN
inlawrev-21198	3034	3	found	find	VERB
inlawrev-21198	3034	4	that	that	SCONJ
inlawrev-21198	3034	5	the	the	DET
inlawrev-21198	3034	6	department	department	NOUN
inlawrev-21198	3034	7	was	be	AUX
inlawrev-21198	3034	8	not	not	PART
inlawrev-21198	3034	9	authorized	authorize	VERB
inlawrev-21198	3034	10	to	to	ADP
inlawrev-21198	3034	11	m	m	PROPN
inlawrev-21198	3034	12	ake	ake	VERB
inlawrev-21198	3034	13	its	its	PRON
inlawrev-21198	3034	14	adjustments	adjustment	NOUN
inlawrev-21198	3034	15	under	under	ADP
inlawrev-21198	3034	16	indiana	indiana	PROPN
inlawrev-21198	3034	17	code	code	PROPN
inlawrev-21198	3034	18	section	section	NOUN
inlawrev-21198	3034	19	6	6	NUM
inlawrev-21198	3034	20	-	-	SYM
inlawrev-21198	3034	21	3	3	NUM
inlawrev-21198	3034	22	-	-	PUNCT
inlawrev-21198	3034	23	2	2	NUM
inlawrev-21198	3034	24	-	-	PUNCT
inlawrev-21198	3034	25	2(m	2(m	NUM
inlawrev-21198	3034	26	)	)	PUNCT
inlawrev-21198	3034	27	,	,	PUNCT
inlawrev-21198	3034	28	and	and	CCONJ
inlawrev-21198	3034	29	the	the	DET
inlawrev-21198	3034	30	d	d	PROPN
inlawrev-21198	3034	31	epartm	epartm	PROPN
inlawrev-21198	3034	32	ent	ent	NOUN
inlawrev-21198	3034	33	was	be	AUX
inlawrev-21198	3034	34	not	not	PART
inlawrev-21198	3034	35	entitled	entitle	VERB
inlawrev-21198	3034	36	to	to	PART
inlawrev-21198	3034	37	summary	summary	VERB
inlawrev-21198	3034	38	judgment	judgment	NOUN
inlawrev-21198	3034	39	.	.	PUNCT
inlawrev-21198	3035	1	further	far	ADV
inlawrev-21198	3035	2	,	,	PUNCT
inlawrev-21198	3035	3	the	the	DET
inlawrev-21198	3035	4	tax	tax	NOUN
inlawrev-21198	3035	5	court	court	NOUN
inlawrev-21198	3035	6	determined	determine	VERB
inlawrev-21198	3035	7	that	that	SCONJ
inlawrev-21198	3035	8	even	even	ADV
inlawrev-21198	3035	9	if	if	SCONJ
inlawrev-21198	3035	10	columbia’s908	columbia’s908	PROPN
inlawrev-21198	3035	11	indiana	indiana	PROPN
inlawrev-21198	3035	12	sourced	source	VERB
inlawrev-21198	3035	13	incom	incom	PROPN
inlawrev-21198	3035	14	e	e	PROPN
inlawrev-21198	3035	15	was	be	AUX
inlawrev-21198	3035	16	not	not	PART
inlawrev-21198	3035	17	fairly	fairly	ADV
inlawrev-21198	3035	18	reflected	reflect	VERB
inlawrev-21198	3035	19	,	,	PUNCT
inlawrev-21198	3035	20	the	the	DET
inlawrev-21198	3035	21	department	department	NOUN
inlawrev-21198	3035	22	’s	’s	PART
inlawrev-21198	3035	23	adjustments	adjustment	NOUN
inlawrev-21198	3035	24	would	would	AUX
inlawrev-21198	3035	25	still	still	ADV
inlawrev-21198	3035	26	be	be	AUX
inlawrev-21198	3035	27	incorrect	incorrect	ADJ
inlawrev-21198	3035	28	,	,	PUNCT
inlawrev-21198	3035	29	because	because	SCONJ
inlawrev-21198	3035	30	those	those	DET
inlawrev-21198	3035	31	assumptions	assumption	NOUN
inlawrev-21198	3035	32	were	be	AUX
inlawrev-21198	3035	33	not	not	PART
inlawrev-21198	3035	34	reasonable	reasonable	ADJ
inlawrev-21198	3035	35	.	.	PUNCT
inlawrev-21198	3036	1	thus,909	thus,909	VERB
inlawrev-21198	3036	2	the	the	DET
inlawrev-21198	3036	3	tax	tax	NOUN
inlawrev-21198	3036	4	court	court	NOUN
inlawrev-21198	3036	5	granted	grant	VERB
inlawrev-21198	3036	6	summary	summary	NOUN
inlawrev-21198	3036	7	judgment	judgment	NOUN
inlawrev-21198	3036	8	in	in	ADP
inlawrev-21198	3036	9	favor	favor	NOUN
inlawrev-21198	3036	10	of	of	ADP
inlawrev-21198	3036	11	columbia.910	columbia.910	NOUN
inlawrev-21198	3036	12	e.	e.	PROPN
inlawrev-21198	3036	13	tax	tax	NOUN
inlawrev-21198	3036	14	procedure	procedure	NOUN
inlawrev-21198	3036	15	1	1	NUM
inlawrev-21198	3036	16	.	.	PUNCT
inlawrev-21198	3036	17	blue	blue	ADJ
inlawrev-21198	3036	18	chip	chip	NOUN
inlawrev-21198	3036	19	casino	casino	NOUN
inlawrev-21198	3036	20	,	,	PUNCT
inlawrev-21198	3036	21	llc	llc	PROPN
inlawrev-21198	3036	22	v.	v.	PROPN
inlawrev-21198	3036	23	laporte	laporte	PROPN
inlawrev-21198	3036	24	county	county	NOUN
inlawrev-21198	3036	25	treasurer	treasurer	NOUN
inlawrev-21198	3036	26	.	.	PUNCT
inlawrev-21198	3037	1	—	—	PUNCT
inlawrev-21198	3037	2	blue	blue	ADJ
inlawrev-21198	3037	3	chip911	chip911	PROPN
inlawrev-21198	3037	4	casino	casino	PROPN
inlawrev-21198	3037	5	,	,	PUNCT
inlawrev-21198	3037	6	llc	llc	PROPN
inlawrev-21198	3037	7	owned	own	VERB
inlawrev-21198	3037	8	and	and	CCONJ
inlawrev-21198	3037	9	operated	operate	VERB
inlawrev-21198	3037	10	a	a	DET
inlawrev-21198	3037	11	riverboat	riverboat	NOUN
inlawrev-21198	3037	12	casino	casino	NOUN
inlawrev-21198	3037	13	and	and	CCONJ
inlawrev-21198	3037	14	hotel	hotel	NOUN
inlawrev-21198	3037	15	in	in	ADP
inlawrev-21198	3037	16	laporte	laporte	NOUN
inlawrev-21198	3037	17	county	county	PROPN
inlawrev-21198	3037	18	,	,	PUNCT
inlawrev-21198	3037	19	indiana	indiana	PROPN
inlawrev-21198	3037	20	.	.	PUNCT
inlawrev-21198	3038	1	blue	blue	ADJ
inlawrev-21198	3038	2	chip	chip	NOUN
inlawrev-21198	3038	3	rem	rem	AUX
inlawrev-21198	3038	4	itted	itte	VERB
inlawrev-21198	3038	5	over	over	ADP
inlawrev-21198	3038	6	$	$	SYM
inlawrev-21198	3038	7	300,000	300,000	NUM
inlawrev-21198	3038	8	in	in	ADP
inlawrev-21198	3038	9	innkeeper	innkeeper	NOUN
inlawrev-21198	3038	10	’s	’s	PART
inlawrev-21198	3038	11	tax	tax	NOUN
inlawrev-21198	3038	12	for912	for912	PROPN
inlawrev-21198	3038	13	complimentary	complimentary	ADJ
inlawrev-21198	3038	14	hotel	hotel	NOUN
inlawrev-21198	3038	15	rooms	room	NOUN
inlawrev-21198	3038	16	distributed	distribute	VERB
inlawrev-21198	3038	17	to	to	ADP
inlawrev-21198	3038	18	members	member	NOUN
inlawrev-21198	3038	19	.	.	PUNCT
inlawrev-21198	3039	1	subsequently	subsequently	ADV
inlawrev-21198	3039	2	,	,	PUNCT
inlawrev-21198	3039	3	blue	blue	PROPN
inlawrev-21198	3039	4	chip913	chip913	PROPN
inlawrev-21198	3039	5	decided	decide	VERB
inlawrev-21198	3039	6	that	that	SCONJ
inlawrev-21198	3039	7	remission	remission	NOUN
inlawrev-21198	3039	8	was	be	AUX
inlawrev-21198	3039	9	in	in	ADP
inlawrev-21198	3039	10	error	error	NOUN
inlawrev-21198	3039	11	,	,	PUNCT
inlawrev-21198	3039	12	so	so	CCONJ
inlawrev-21198	3039	13	blue	blue	PROPN
inlawrev-21198	3039	14	c	c	PROPN
inlawrev-21198	3039	15	hip	hip	NOUN
inlawrev-21198	3039	16	filed	file	VERB
inlawrev-21198	3039	17	for	for	ADP
inlawrev-21198	3039	18	a	a	DET
inlawrev-21198	3039	19	refund	refund	NOUN
inlawrev-21198	3039	20	with	with	ADP
inlawrev-21198	3039	21	the	the	DET
inlawrev-21198	3039	22	department	department	NOUN
inlawrev-21198	3039	23	.	.	PUNCT
inlawrev-21198	3040	1	in	in	ADP
inlawrev-21198	3040	2	response	response	NOUN
inlawrev-21198	3040	3	,	,	PUNCT
inlawrev-21198	3040	4	the	the	DET
inlawrev-21198	3040	5	department	department	NOUN
inlawrev-21198	3040	6	issued	issue	VERB
inlawrev-21198	3040	7	a	a	DET
inlawrev-21198	3040	8	m	m	NOUN
inlawrev-21198	3040	9	emorandum	emorandum	NOUN
inlawrev-21198	3040	10	of	of	ADP
inlawrev-21198	3040	11	decision914	decision914	PROPN
inlawrev-21198	3040	12	denying	deny	VERB
inlawrev-21198	3040	13	blue	blue	ADJ
inlawrev-21198	3040	14	chip	chip	NOUN
inlawrev-21198	3040	15	’s	’s	PART
inlawrev-21198	3040	16	claim	claim	NOUN
inlawrev-21198	3040	17	and	and	CCONJ
inlawrev-21198	3040	18	declaring	declare	VERB
inlawrev-21198	3040	19	that	that	SCONJ
inlawrev-21198	3040	20	the	the	DET
inlawrev-21198	3040	21	tax	tax	NOUN
inlawrev-21198	3040	22	was	be	AUX
inlawrev-21198	3040	23	not	not	PART
inlawrev-21198	3040	24	paid	pay	VERB
inlawrev-21198	3040	25	to	to	ADP
inlawrev-21198	3040	26	the	the	DET
inlawrev-21198	3040	27	901	901	NUM
inlawrev-21198	3040	28	.	.	PUNCT
inlawrev-21198	3041	1	i	i	PRON
inlawrev-21198	3041	2	d.	d.	PROPN
inlawrev-21198	3041	3	at	at	ADP
inlawrev-21198	3041	4	896	896	NUM
inlawrev-21198	3041	5	.	.	PUNCT
inlawrev-21198	3042	1	902	902	NUM
inlawrev-21198	3042	2	.	.	PUNCT
inlawrev-21198	3043	1	i	i	PRON
inlawrev-21198	3043	2	d.	d.	PROPN
inlawrev-21198	3043	3	903	903	NUM
inlawrev-21198	3043	4	.	.	PUNCT
inlawrev-21198	3044	1	i	i	PRON
inlawrev-21198	3044	2	d.	d.	PROPN
inlawrev-21198	3044	3	904	904	NUM
inlawrev-21198	3044	4	.	.	PUNCT
inlawrev-21198	3045	1	i	i	PRON
inlawrev-21198	3045	2	d.	d.	PROPN
inlawrev-21198	3045	3	905	905	NUM
inlawrev-21198	3045	4	.	.	PUNCT
inlawrev-21198	3046	1	i	i	PRON
inlawrev-21198	3046	2	d.	d.	PROPN
inlawrev-21198	3046	3	at	at	ADP
inlawrev-21198	3046	4	897	897	NUM
inlawrev-21198	3046	5	.	.	PUNCT
inlawrev-21198	3047	1	906	906	NUM
inlawrev-21198	3047	2	.	.	PUNCT
inlawrev-21198	3048	1	i	i	PRON
inlawrev-21198	3048	2	d.	d.	PROPN
inlawrev-21198	3048	3	at	at	ADP
inlawrev-21198	3048	4	898	898	NUM
inlawrev-21198	3048	5	.	.	PUNCT
inlawrev-21198	3049	1	907	907	NUM
inlawrev-21198	3049	2	.	.	PUNCT
inlawrev-21198	3050	1	i	i	PRON
inlawrev-21198	3050	2	d.	d.	PROPN
inlawrev-21198	3050	3	908	908	NUM
inlawrev-21198	3050	4	.	.	PUNCT
inlawrev-21198	3051	1	i	i	PRON
inlawrev-21198	3051	2	d.	d.	PROPN
inlawrev-21198	3051	3	at	at	ADP
inlawrev-21198	3051	4	899	899	NUM
inlawrev-21198	3051	5	.	.	PUNCT
inlawrev-21198	3052	1	909	909	NUM
inlawrev-21198	3052	2	.	.	PUNCT
inlawrev-21198	3053	1	i	i	PRON
inlawrev-21198	3053	2	d.	d.	PROPN
inlawrev-21198	3053	3	910	910	PROPN
inlawrev-21198	3053	4	.	.	PUNCT
inlawrev-21198	3054	1	i	i	PRON
inlawrev-21198	3054	2	d.	d.	PROPN
inlawrev-21198	3054	3	911	911	NUM
inlawrev-21198	3054	4	.	.	PUNCT
inlawrev-21198	3054	5	27	27	NUM
inlawrev-21198	3054	6	n.e.3d	n.e.3d	NUM
inlawrev-21198	3054	7	1198	1198	NUM
inlawrev-21198	3054	8	(	(	PUNCT
inlawrev-21198	3054	9	ind	ind	NOUN
inlawrev-21198	3054	10	.	.	PUNCT
inlawrev-21198	3055	1	t.c	t.c	PROPN
inlawrev-21198	3055	2	.	.	PROPN
inlawrev-21198	3055	3	2015	2015	NUM
inlawrev-21198	3055	4	)	)	PUNCT
inlawrev-21198	3055	5	.	.	PUNCT
inlawrev-21198	3056	1	912	912	NUM
inlawrev-21198	3056	2	.	.	PUNCT
inlawrev-21198	3057	1	i	i	PRON
inlawrev-21198	3057	2	d.	d.	PROPN
inlawrev-21198	3057	3	at	at	ADP
inlawrev-21198	3057	4	1199	1199	NUM
inlawrev-21198	3057	5	.	.	PUNCT
inlawrev-21198	3058	1	913	913	NUM
inlawrev-21198	3058	2	.	.	PUNCT
inlawrev-21198	3059	1	i	i	PRON
inlawrev-21198	3059	2	d.	d.	PROPN
inlawrev-21198	3059	3	914	914	NUM
inlawrev-21198	3059	4	.	.	PUNCT
inlawrev-21198	3060	1	i	i	PRON
inlawrev-21198	3060	2	d.	d.	PROPN
inlawrev-21198	3060	3	2016	2016	NUM
inlawrev-21198	3060	4	]	]	PUNCT
inlawrev-21198	3061	1	taxation	taxation	NOUN
inlawrev-21198	3061	2	1309	1309	NUM
inlawrev-21198	3061	3	department	department	NOUN
inlawrev-21198	3061	4	.	.	PUNCT
inlawrev-21198	3062	1	thus	thus	ADV
inlawrev-21198	3062	2	,	,	PUNCT
inlawrev-21198	3062	3	blue	blue	ADJ
inlawrev-21198	3062	4	chip	chip	NOUN
inlawrev-21198	3062	5	claim	claim	NOUN
inlawrev-21198	3062	6	ed	ed	NOUN
inlawrev-21198	3062	7	the	the	DET
inlawrev-21198	3062	8	refund	refund	NOUN
inlawrev-21198	3062	9	directly	directly	ADV
inlawrev-21198	3062	10	with	with	ADP
inlawrev-21198	3062	11	the	the	DET
inlawrev-21198	3062	12	county.915	county.915	NOUN
inlawrev-21198	3062	13	916	916	NUM
inlawrev-21198	3062	14	however	however	ADV
inlawrev-21198	3062	15	,	,	PUNCT
inlawrev-21198	3062	16	when	when	SCONJ
inlawrev-21198	3062	17	blue	blue	ADJ
inlawrev-21198	3062	18	chip	chip	NOUN
inlawrev-21198	3062	19	sent	send	VERB
inlawrev-21198	3062	20	the	the	DET
inlawrev-21198	3062	21	auditor	auditor	NOUN
inlawrev-21198	3062	22	a	a	DET
inlawrev-21198	3062	23	refund	refund	NOUN
inlawrev-21198	3062	24	request	request	NOUN
inlawrev-21198	3062	25	,	,	PUNCT
inlawrev-21198	3062	26	the	the	DET
inlawrev-21198	3062	27	county	county	NOUN
inlawrev-21198	3062	28	failed	fail	VERB
inlawrev-21198	3062	29	to	to	PART
inlawrev-21198	3062	30	ever	ever	ADV
inlawrev-21198	3062	31	act	act	VERB
inlawrev-21198	3062	32	,	,	PUNCT
inlawrev-21198	3062	33	and	and	CCONJ
inlawrev-21198	3062	34	therefore	therefore	ADV
inlawrev-21198	3062	35	,	,	PUNCT
inlawrev-21198	3062	36	blue	blue	ADJ
inlawrev-21198	3062	37	chip	chip	NOUN
inlawrev-21198	3062	38	initiated	initiate	VERB
inlawrev-21198	3062	39	a	a	DET
inlawrev-21198	3062	40	tax	tax	NOUN
inlawrev-21198	3062	41	appeal	appeal	NOUN
inlawrev-21198	3062	42	to	to	ADP
inlawrev-21198	3062	43	the	the	DET
inlawrev-21198	3062	44	tax	tax	NOUN
inlawrev-21198	3062	45	court.917	court.917	NOUN
inlawrev-21198	3062	46	on	on	ADP
inlawrev-21198	3062	47	appeal	appeal	NOUN
inlawrev-21198	3062	48	to	to	ADP
inlawrev-21198	3062	49	the	the	DET
inlawrev-21198	3062	50	tax	tax	NOUN
inlawrev-21198	3062	51	court	court	NOUN
inlawrev-21198	3062	52	,	,	PUNCT
inlawrev-21198	3062	53	blue	blue	ADJ
inlawrev-21198	3062	54	chip	chip	NOUN
inlawrev-21198	3062	55	argued	argue	VERB
inlawrev-21198	3062	56	that	that	SCONJ
inlawrev-21198	3062	57	the	the	DET
inlawrev-21198	3062	58	tax	tax	NOUN
inlawrev-21198	3062	59	court	court	NOUN
inlawrev-21198	3062	60	had	have	VERB
inlawrev-21198	3062	61	subject	subject	ADJ
inlawrev-21198	3062	62	matter	matter	NOUN
inlawrev-21198	3062	63	jurisdiction	jurisdiction	NOUN
inlawrev-21198	3062	64	over	over	ADP
inlawrev-21198	3062	65	this	this	DET
inlawrev-21198	3062	66	case	case	NOUN
inlawrev-21198	3062	67	based	base	VERB
inlawrev-21198	3062	68	on	on	ADP
inlawrev-21198	3062	69	ordinance	ordinance	NOUN
inlawrev-21198	3062	70	no	no	NOUN
inlawrev-21198	3062	71	.	.	NOUN
inlawrev-21198	3063	1	92	92	NUM
inlawrev-21198	3063	2	-	-	SYM
inlawrev-21198	3063	3	1	1	NUM
inlawrev-21198	3063	4	,	,	PUNCT
inlawrev-21198	3063	5	“	"	PUNCT
inlawrev-21198	3063	6	which	which	PRON
inlawrev-21198	3063	7	placed	place	VERB
inlawrev-21198	3063	8	the	the	DET
inlawrev-21198	3063	9	treasurer	treasurer	NOUN
inlawrev-21198	3063	10	in	in	ADP
inlawrev-21198	3063	11	the	the	DET
inlawrev-21198	3063	12	shoes	shoe	NOUN
inlawrev-21198	3063	13	of	of	ADP
inlawrev-21198	3063	14	the	the	DET
inlawrev-21198	3063	15	department	department	NOUN
inlawrev-21198	3063	16	for	for	ADP
inlawrev-21198	3063	17	purposes	purpose	NOUN
inlawrev-21198	3063	18	of	of	ADP
inlawrev-21198	3063	19	collecting	collect	VERB
inlawrev-21198	3063	20	the	the	DET
inlawrev-21198	3063	21	laporte	laporte	NOUN
inlawrev-21198	3063	22	county	county	NOUN
inlawrev-21198	3063	23	’s	’s	PART
inlawrev-21198	3063	24	innkeeper	innkeeper	NOUN
inlawrev-21198	3063	25	’s	’s	PART
inlawrev-21198	3063	26	tax	tax	NOUN
inlawrev-21198	3063	27	.	.	PUNCT
inlawrev-21198	3063	28	”	"	PUNCT
inlawrev-21198	3064	1	further	far	ADV
inlawrev-21198	3064	2	,	,	PUNCT
inlawrev-21198	3064	3	blue	blue	ADJ
inlawrev-21198	3064	4	chip	chip	NOUN
inlawrev-21198	3064	5	asserted	assert	VERB
inlawrev-21198	3064	6	that	that	SCONJ
inlawrev-21198	3064	7	the	the	DET
inlawrev-21198	3064	8	treasurer	treasurer	NOUN
inlawrev-21198	3064	9	had918	had918	VERB
inlawrev-21198	3064	10	the	the	DET
inlawrev-21198	3064	11	power	power	NOUN
inlawrev-21198	3064	12	to	to	PART
inlawrev-21198	3064	13	determ	determ	NOUN
inlawrev-21198	3064	14	ine	ine	PROPN
inlawrev-21198	3064	15	refund	refund	PROPN
inlawrev-21198	3064	16	claims	claim	NOUN
inlawrev-21198	3064	17	.	.	PUNCT
inlawrev-21198	3065	1	however	however	ADV
inlawrev-21198	3065	2	,	,	PUNCT
inlawrev-21198	3065	3	this	this	DET
inlawrev-21198	3065	4	argument	argument	NOUN
inlawrev-21198	3065	5	was	be	AUX
inlawrev-21198	3065	6	not919	not919	NOUN
inlawrev-21198	3065	7	successful.920	successful.920	VERB
inlawrev-21198	3065	8	in	in	ADP
inlawrev-21198	3065	9	response	response	NOUN
inlawrev-21198	3065	10	,	,	PUNCT
inlawrev-21198	3065	11	the	the	DET
inlawrev-21198	3065	12	tax	tax	NOUN
inlawrev-21198	3065	13	court	court	NOUN
inlawrev-21198	3065	14	stated	state	VERB
inlawrev-21198	3065	15	that	that	SCONJ
inlawrev-21198	3065	16	enforcement	enforcement	NOUN
inlawrev-21198	3065	17	responsibilities	responsibility	NOUN
inlawrev-21198	3065	18	would	would	AUX
inlawrev-21198	3065	19	be	be	AUX
inlawrev-21198	3065	20	a	a	DET
inlawrev-21198	3065	21	procedural	procedural	ADJ
inlawrev-21198	3065	22	act	act	NOUN
inlawrev-21198	3065	23	,	,	PUNCT
inlawrev-21198	3065	24	or	or	CCONJ
inlawrev-21198	3065	25	“	"	PUNCT
inlawrev-21198	3065	26	events	event	NOUN
inlawrev-21198	3065	27	that	that	PRON
inlawrev-21198	3065	28	are	be	AUX
inlawrev-21198	3065	29	designed	design	VERB
inlawrev-21198	3065	30	to	to	PART
inlawrev-21198	3065	31	compel	compel	VERB
inlawrev-21198	3065	32	the	the	DET
inlawrev-21198	3065	33	fulfillment	fulfillment	NOUN
inlawrev-21198	3065	34	of	of	ADP
inlawrev-21198	3065	35	the	the	DET
inlawrev-21198	3065	36	listed	list	VERB
inlawrev-21198	3065	37	taxes	taxis	NOUN
inlawrev-21198	3065	38	or	or	CCONJ
inlawrev-21198	3065	39	cause	cause	VERB
inlawrev-21198	3065	40	them	they	PRON
inlawrev-21198	3065	41	to	to	PART
inlawrev-21198	3065	42	take	take	VERB
inlawrev-21198	3065	43	effect	effect	NOUN
inlawrev-21198	3065	44	.	.	PUNCT
inlawrev-21198	3065	45	”	"	PUNCT
inlawrev-21198	3066	1	thus	thus	ADV
inlawrev-21198	3066	2	,	,	PUNCT
inlawrev-21198	3066	3	the	the	DET
inlawrev-21198	3066	4	tax	tax	NOUN
inlawrev-21198	3066	5	court	court	NOUN
inlawrev-21198	3066	6	would	would	AUX
inlawrev-21198	3066	7	not	not	PART
inlawrev-21198	3066	8	read921	read921	PROPN
inlawrev-21198	3066	9	into	into	ADP
inlawrev-21198	3066	10	ordinance	ordinance	NOUN
inlawrev-21198	3066	11	no	no	NOUN
inlawrev-21198	3066	12	.	.	NOUN
inlawrev-21198	3067	1	92	92	NUM
inlawrev-21198	3067	2	-	-	SYM
inlawrev-21198	3067	3	1	1	NUM
inlawrev-21198	3067	4	a	a	DET
inlawrev-21198	3067	5	grant	grant	NOUN
inlawrev-21198	3067	6	of	of	ADP
inlawrev-21198	3067	7	authority	authority	NOUN
inlawrev-21198	3067	8	to	to	ADP
inlawrev-21198	3067	9	the	the	DET
inlawrev-21198	3067	10	treasurer	treasurer	NOUN
inlawrev-21198	3067	11	to	to	PART
inlawrev-21198	3067	12	decide	decide	VERB
inlawrev-21198	3067	13	claims	claim	NOUN
inlawrev-21198	3067	14	for	for	ADP
inlawrev-21198	3067	15	the	the	DET
inlawrev-21198	3067	16	refund	refund	NOUN
inlawrev-21198	3067	17	of	of	ADP
inlawrev-21198	3067	18	the	the	DET
inlawrev-21198	3067	19	innkeeper	innkeeper	NOUN
inlawrev-21198	3067	20	’s	’s	PART
inlawrev-21198	3067	21	tax	tax	NOUN
inlawrev-21198	3067	22	independently	independently	ADV
inlawrev-21198	3067	23	or	or	CCONJ
inlawrev-21198	3067	24	as	as	ADP
inlawrev-21198	3067	25	a	a	DET
inlawrev-21198	3067	26	substitute	substitute	NOUN
inlawrev-21198	3067	27	for	for	ADP
inlawrev-21198	3067	28	the	the	DET
inlawrev-21198	3067	29	department	department	PROPN
inlawrev-21198	3067	30	under	under	ADP
inlawrev-21198	3067	31	indiana	indiana	PROPN
inlawrev-21198	3067	32	code	code	PROPN
inlawrev-21198	3067	33	section	section	NOUN
inlawrev-21198	3067	34	6	6	NUM
inlawrev-21198	3067	35	-	-	SYM
inlawrev-21198	3067	36	8.1	8.1	NUM
inlawrev-21198	3067	37	-	-	PUNCT
inlawrev-21198	3067	38	9	9	NUM
inlawrev-21198	3067	39	-	-	SYM
inlawrev-21198	3067	40	1.922	1.922	NUM
inlawrev-21198	3067	41	ultimately	ultimately	ADV
inlawrev-21198	3067	42	,	,	PUNCT
inlawrev-21198	3067	43	the	the	DET
inlawrev-21198	3067	44	tax	tax	NOUN
inlawrev-21198	3067	45	court	court	NOUN
inlawrev-21198	3067	46	determined	determine	VERB
inlawrev-21198	3067	47	that	that	SCONJ
inlawrev-21198	3067	48	there	there	PRON
inlawrev-21198	3067	49	was	be	VERB
inlawrev-21198	3067	50	nothing	nothing	PRON
inlawrev-21198	3067	51	which	which	PRON
inlawrev-21198	3067	52	gave	give	VERB
inlawrev-21198	3067	53	the	the	DET
inlawrev-21198	3067	54	treasurer	treasurer	NOUN
inlawrev-21198	3067	55	the	the	DET
inlawrev-21198	3067	56	authority	authority	NOUN
inlawrev-21198	3067	57	to	to	PART
inlawrev-21198	3067	58	process	process	VERB
inlawrev-21198	3067	59	refund	refund	NOUN
inlawrev-21198	3067	60	claims	claim	NOUN
inlawrev-21198	3067	61	.	.	PUNCT
inlawrev-21198	3068	1	instead	instead	ADV
inlawrev-21198	3068	2	,	,	PUNCT
inlawrev-21198	3068	3	to	to	PART
inlawrev-21198	3068	4	invoke	invoke	VERB
inlawrev-21198	3068	5	the	the	DET
inlawrev-21198	3068	6	tax923	tax923	PROPN
inlawrev-21198	3068	7	court	court	NOUN
inlawrev-21198	3068	8	’s	’s	PART
inlawrev-21198	3068	9	jurisdiction	jurisdiction	NOUN
inlawrev-21198	3068	10	,	,	PUNCT
inlawrev-21198	3068	11	blue	blue	ADJ
inlawrev-21198	3068	12	chip	chip	NOUN
inlawrev-21198	3068	13	needed	need	VERB
inlawrev-21198	3068	14	to	to	PART
inlawrev-21198	3068	15	appeal	appeal	VERB
inlawrev-21198	3068	16	from	from	ADP
inlawrev-21198	3068	17	a	a	DET
inlawrev-21198	3068	18	final	final	ADJ
inlawrev-21198	3068	19	determination	determination	NOUN
inlawrev-21198	3068	20	from	from	ADP
inlawrev-21198	3068	21	the	the	DET
inlawrev-21198	3068	22	department	department	NOUN
inlawrev-21198	3068	23	.	.	PUNCT
inlawrev-21198	3069	1	924	924	NUM
inlawrev-21198	3069	2	2	2	NUM
inlawrev-21198	3069	3	.	.	X
inlawrev-21198	3069	4	foster	foster	PROPN
inlawrev-21198	3069	5	v.	v.	PROPN
inlawrev-21198	3069	6	indiana	indiana	PROPN
inlawrev-21198	3069	7	department	department	PROPN
inlawrev-21198	3069	8	of	of	ADP
inlawrev-21198	3069	9	state	state	PROPN
inlawrev-21198	3069	10	revenue	revenue	NOUN
inlawrev-21198	3069	11	.	.	PUNCT
inlawrev-21198	3070	1	—	—	PUNCT
inlawrev-21198	3070	2	richard	richard	PROPN
inlawrev-21198	3070	3	d.	d.	PROPN
inlawrev-21198	3070	4	foster	foster	PROPN
inlawrev-21198	3070	5	was925	was925	PROPN
inlawrev-21198	3070	6	charged	charge	VERB
inlawrev-21198	3070	7	with	with	ADP
inlawrev-21198	3070	8	possession	possession	NOUN
inlawrev-21198	3070	9	and	and	CCONJ
inlawrev-21198	3070	10	intent	intent	NOUN
inlawrev-21198	3070	11	to	to	PART
inlawrev-21198	3070	12	deliver	deliver	VERB
inlawrev-21198	3070	13	marijuana	marijuana	PROPN
inlawrev-21198	3070	14	,	,	PUNCT
inlawrev-21198	3070	15	and	and	CCONJ
inlawrev-21198	3070	16	was	be	AUX
inlawrev-21198	3070	17	also	also	ADV
inlawrev-21198	3070	18	charged	charge	VERB
inlawrev-21198	3070	19	with	with	ADP
inlawrev-21198	3070	20	violating	violate	VERB
inlawrev-21198	3070	21	the	the	DET
inlawrev-21198	3070	22	controlled	control	VERB
inlawrev-21198	3070	23	substance	substance	NOUN
inlawrev-21198	3070	24	excise	excise	NOUN
inlawrev-21198	3070	25	tax	tax	NOUN
inlawrev-21198	3070	26	provision	provision	NOUN
inlawrev-21198	3070	27	,	,	PUNCT
inlawrev-21198	3070	28	indiana	indiana	PROPN
inlawrev-21198	3070	29	code	code	PROPN
inlawrev-21198	3070	30	section	section	NOUN
inlawrev-21198	3070	31	6	6	NUM
inlawrev-21198	3070	32	-	-	SYM
inlawrev-21198	3070	33	7	7	NUM
inlawrev-21198	3070	34	-	-	PUNCT
inlawrev-21198	3070	35	3	3	NUM
inlawrev-21198	3070	36	-	-	SYM
inlawrev-21198	3070	37	11	11	NUM
inlawrev-21198	3070	38	.	.	PUNCT
inlawrev-21198	3071	1	thereafter	thereafter	ADV
inlawrev-21198	3071	2	,	,	PUNCT
inlawrev-21198	3071	3	the	the	DET
inlawrev-21198	3071	4	department	department	NOUN
inlawrev-21198	3071	5	issued	issue	VERB
inlawrev-21198	3071	6	an	an	DET
inlawrev-21198	3071	7	assessment	assessment	NOUN
inlawrev-21198	3071	8	of	of	ADP
inlawrev-21198	3071	9	cset	cset	NOUN
inlawrev-21198	3071	10	,	,	PUNCT
inlawrev-21198	3071	11	penalties,926	penalties,926	PROPN
inlawrev-21198	3071	12	and	and	CCONJ
inlawrev-21198	3071	13	interest	interest	NOUN
inlawrev-21198	3071	14	to	to	PART
inlawrev-21198	3071	15	foster	foster	VERB
inlawrev-21198	3071	16	.	.	PUNCT
inlawrev-21198	3072	1	in	in	ADP
inlawrev-21198	3072	2	accordance	accordance	NOUN
inlawrev-21198	3072	3	with	with	ADP
inlawrev-21198	3072	4	a	a	DET
inlawrev-21198	3072	5	plea	plea	NOUN
inlawrev-21198	3072	6	negotiation	negotiation	NOUN
inlawrev-21198	3072	7	agreement	agreement	NOUN
inlawrev-21198	3072	8	,	,	PUNCT
inlawrev-21198	3072	9	foster927	foster927	PROPN
inlawrev-21198	3072	10	pled	plead	VERB
inlawrev-21198	3072	11	guilty	guilty	ADJ
inlawrev-21198	3072	12	and	and	CCONJ
inlawrev-21198	3072	13	was	be	AUX
inlawrev-21198	3072	14	sentenced	sentence	VERB
inlawrev-21198	3072	15	in	in	ADP
inlawrev-21198	3072	16	1994	1994	NUM
inlawrev-21198	3072	17	.	.	PUNCT
inlawrev-21198	3073	1	then	then	ADV
inlawrev-21198	3073	2	,	,	PUNCT
inlawrev-21198	3073	3	in	in	ADP
inlawrev-21198	3073	4	2015	2015	NUM
inlawrev-21198	3073	5	,	,	PUNCT
inlawrev-21198	3073	6	foster	foster	PROPN
inlawrev-21198	3073	7	filed	file	VERB
inlawrev-21198	3073	8	an	an	DET
inlawrev-21198	3073	9	appeal928	appeal928	PROPN
inlawrev-21198	3073	10	with	with	ADP
inlawrev-21198	3073	11	the	the	DET
inlawrev-21198	3073	12	tax	tax	NOUN
inlawrev-21198	3073	13	court	court	NOUN
inlawrev-21198	3073	14	.	.	PUNCT
inlawrev-21198	3074	1	929	929	NUM
inlawrev-21198	3074	2	on	on	ADP
inlawrev-21198	3074	3	appeal	appeal	NOUN
inlawrev-21198	3074	4	to	to	ADP
inlawrev-21198	3074	5	the	the	DET
inlawrev-21198	3074	6	tax	tax	NOUN
inlawrev-21198	3074	7	court	court	NOUN
inlawrev-21198	3074	8	,	,	PUNCT
inlawrev-21198	3074	9	foster	foster	ADJ
inlawrev-21198	3074	10	:	:	PUNCT
inlawrev-21198	3074	11	1	1	X
inlawrev-21198	3074	12	)	)	PUNCT
inlawrev-21198	3074	13	requested	request	VERB
inlawrev-21198	3074	14	that	that	SCONJ
inlawrev-21198	3074	15	the	the	DET
inlawrev-21198	3074	16	department	department	NOUN
inlawrev-21198	3074	17	refund	refund	VERB
inlawrev-21198	3074	18	all	all	PRON
inlawrev-21198	3074	19	of	of	ADP
inlawrev-21198	3074	20	his	his	PRON
inlawrev-21198	3074	21	tax	tax	NOUN
inlawrev-21198	3074	22	refunds	refund	NOUN
inlawrev-21198	3074	23	that	that	PRON
inlawrev-21198	3074	24	had	have	AUX
inlawrev-21198	3074	25	been	be	AUX
inlawrev-21198	3074	26	applied	apply	VERB
inlawrev-21198	3074	27	toward	toward	ADP
inlawrev-21198	3074	28	the	the	DET
inlawrev-21198	3074	29	cset	cset	NOUN
inlawrev-21198	3074	30	assessment	assessment	NOUN
inlawrev-21198	3074	31	;	;	PUNCT
inlawrev-21198	3074	32	2	2	X
inlawrev-21198	3074	33	)	)	PUNCT
inlawrev-21198	3074	34	sought	seek	VERB
inlawrev-21198	3074	35	payment	payment	NOUN
inlawrev-21198	3074	36	for	for	ADP
inlawrev-21198	3074	37	all	all	PRON
inlawrev-21198	3074	38	of	of	ADP
inlawrev-21198	3074	39	915	915	NUM
inlawrev-21198	3074	40	.	.	PUNCT
inlawrev-21198	3075	1	i	i	PRON
inlawrev-21198	3075	2	d.	d.	PROPN
inlawrev-21198	3075	3	916	916	NUM
inlawrev-21198	3075	4	.	.	PUNCT
inlawrev-21198	3076	1	i	i	PRON
inlawrev-21198	3076	2	d.	d.	PROPN
inlawrev-21198	3076	3	917	917	NUM
inlawrev-21198	3076	4	.	.	PUNCT
inlawrev-21198	3077	1	i	i	PRON
inlawrev-21198	3077	2	d.	d.	PROPN
inlawrev-21198	3077	3	at	at	ADP
inlawrev-21198	3077	4	1199	1199	NUM
inlawrev-21198	3077	5	-	-	SYM
inlawrev-21198	3077	6	1200	1200	NUM
inlawrev-21198	3077	7	.	.	PUNCT
inlawrev-21198	3078	1	918	918	NUM
inlawrev-21198	3078	2	.	.	PUNCT
inlawrev-21198	3079	1	i	i	PRON
inlawrev-21198	3079	2	d.	d.	PROPN
inlawrev-21198	3079	3	at	at	ADP
inlawrev-21198	3079	4	1200	1200	NUM
inlawrev-21198	3079	5	.	.	PUNCT
inlawrev-21198	3080	1	919	919	NUM
inlawrev-21198	3080	2	.	.	PUNCT
inlawrev-21198	3081	1	i	i	PRON
inlawrev-21198	3081	2	d.	d.	PROPN
inlawrev-21198	3081	3	at	at	ADP
inlawrev-21198	3081	4	1201	1201	NUM
inlawrev-21198	3081	5	.	.	PUNCT
inlawrev-21198	3082	1	920	920	NUM
inlawrev-21198	3082	2	.	.	PUNCT
inlawrev-21198	3083	1	i	i	PRON
inlawrev-21198	3083	2	d.	d.	PROPN
inlawrev-21198	3083	3	921	921	NUM
inlawrev-21198	3083	4	.	.	PUNCT
inlawrev-21198	3084	1	i	i	PRON
inlawrev-21198	3084	2	d.	d.	PROPN
inlawrev-21198	3084	3	at	at	ADP
inlawrev-21198	3084	4	1202	1202	NUM
inlawrev-21198	3084	5	.	.	PUNCT
inlawrev-21198	3085	1	922	922	NUM
inlawrev-21198	3085	2	.	.	PUNCT
inlawrev-21198	3086	1	i	i	PRON
inlawrev-21198	3086	2	d.	d.	PROPN
inlawrev-21198	3086	3	923	923	NUM
inlawrev-21198	3086	4	.	.	PUNCT
inlawrev-21198	3087	1	i	i	PRON
inlawrev-21198	3087	2	d.	d.	PROPN
inlawrev-21198	3087	3	924	924	NUM
inlawrev-21198	3087	4	.	.	PUNCT
inlawrev-21198	3088	1	i	i	PRON
inlawrev-21198	3088	2	d.	d.	PROPN
inlawrev-21198	3088	3	at	at	ADP
inlawrev-21198	3088	4	1203	1203	NUM
inlawrev-21198	3088	5	.	.	PUNCT
inlawrev-21198	3089	1	925	925	NUM
inlawrev-21198	3089	2	.	.	PUNCT
inlawrev-21198	3090	1	no	no	INTJ
inlawrev-21198	3090	2	.	.	NOUN
inlawrev-21198	3090	3	49t10	49t10	NUM
inlawrev-21198	3090	4	-	-	PUNCT
inlawrev-21198	3090	5	1504	1504	NUM
inlawrev-21198	3090	6	-	-	PUNCT
inlawrev-21198	3090	7	ta-00017	ta-00017	NOUN
inlawrev-21198	3090	8	,	,	PUNCT
inlawrev-21198	3090	9	2015	2015	NUM
inlawrev-21198	3090	10	wl	wl	NOUN
inlawrev-21198	3090	11	4394253	4394253	NUM
inlawrev-21198	3090	12	(	(	PUNCT
inlawrev-21198	3090	13	ind	ind	NOUN
inlawrev-21198	3090	14	.	.	PUNCT
inlawrev-21198	3091	1	t.c	t.c	PROPN
inlawrev-21198	3091	2	.	.	PROPN
inlawrev-21198	3091	3	july	july	PROPN
inlawrev-21198	3091	4	7	7	NUM
inlawrev-21198	3091	5	,	,	PUNCT
inlawrev-21198	3091	6	2015	2015	NUM
inlawrev-21198	3091	7	)	)	PUNCT
inlawrev-21198	3091	8	.	.	PUNCT
inlawrev-21198	3092	1	926	926	NUM
inlawrev-21198	3092	2	.	.	PUNCT
inlawrev-21198	3093	1	i	i	PRON
inlawrev-21198	3093	2	d.	d.	VERB
inlawrev-21198	3093	3	at	at	ADP
inlawrev-21198	3093	4	*	*	PROPN
inlawrev-21198	3093	5	1	1	NUM
inlawrev-21198	3093	6	.	.	PUNCT
inlawrev-21198	3094	1	927	927	NUM
inlawrev-21198	3094	2	.	.	PUNCT
inlawrev-21198	3095	1	i	i	PRON
inlawrev-21198	3095	2	d.	d.	PROPN
inlawrev-21198	3095	3	928	928	NUM
inlawrev-21198	3095	4	.	.	PUNCT
inlawrev-21198	3096	1	i	i	PRON
inlawrev-21198	3096	2	d.	d.	PROPN
inlawrev-21198	3096	3	929	929	NUM
inlawrev-21198	3096	4	.	.	PUNCT
inlawrev-21198	3097	1	i	i	PRON
inlawrev-21198	3097	2	d.	d.	VERB
inlawrev-21198	3097	3	at	at	ADP
inlawrev-21198	3097	4	*	*	PROPN
inlawrev-21198	3097	5	2	2	NUM
inlawrev-21198	3097	6	.	.	NUM
inlawrev-21198	3097	7	1310	1310	NUM
inlawrev-21198	3097	8	indiana	indiana	PROPN
inlawrev-21198	3097	9	law	law	PROPN
inlawrev-21198	3097	10	review	review	NOUN
inlawrev-21198	3098	1	[	[	X
inlawrev-21198	3098	2	vol	vol	NOUN
inlawrev-21198	3098	3	.	.	PUNCT
inlawrev-21198	3099	1	49:1235	49:1235	NOUN
inlawrev-21198	3099	2	his	his	PRON
inlawrev-21198	3099	3	vehicles	vehicle	NOUN
inlawrev-21198	3099	4	that	that	PRON
inlawrev-21198	3099	5	he	he	PRON
inlawrev-21198	3099	6	lost	lose	VERB
inlawrev-21198	3099	7	due	due	ADP
inlawrev-21198	3099	8	to	to	ADP
inlawrev-21198	3099	9	the	the	DET
inlawrev-21198	3099	10	department	department	NOUN
inlawrev-21198	3099	11	’s	’s	PART
inlawrev-21198	3099	12	seizure	seizure	NOUN
inlawrev-21198	3099	13	of	of	ADP
inlawrev-21198	3099	14	their	their	PRON
inlawrev-21198	3099	15	titles	title	NOUN
inlawrev-21198	3099	16	;	;	PUNCT
inlawrev-21198	3099	17	and	and	CCONJ
inlawrev-21198	3099	18	3	3	X
inlawrev-21198	3099	19	)	)	PUNCT
inlawrev-21198	3099	20	sought	seek	VERB
inlawrev-21198	3099	21	compensatory	compensatory	ADJ
inlawrev-21198	3099	22	and	and	CCONJ
inlawrev-21198	3099	23	punitive	punitive	ADJ
inlawrev-21198	3099	24	damages	damage	NOUN
inlawrev-21198	3099	25	in	in	ADP
inlawrev-21198	3099	26	the	the	DET
inlawrev-21198	3099	27	amount	amount	NOUN
inlawrev-21198	3099	28	of	of	ADP
inlawrev-21198	3099	29	$	$	SYM
inlawrev-21198	3099	30	100,000.930	100,000.930	NUM
inlawrev-21198	3099	31	thereafter	thereafter	ADV
inlawrev-21198	3099	32	,	,	PUNCT
inlawrev-21198	3099	33	the	the	DET
inlawrev-21198	3099	34	department	department	NOUN
inlawrev-21198	3099	35	filed	file	VERB
inlawrev-21198	3099	36	a	a	DET
inlawrev-21198	3099	37	m	m	NOUN
inlawrev-21198	3099	38	otion	otion	NOUN
inlawrev-21198	3099	39	to	to	PART
inlawrev-21198	3099	40	dismiss	dismiss	VERB
inlawrev-21198	3099	41	,	,	PUNCT
inlawrev-21198	3099	42	claiming	claim	VERB
inlawrev-21198	3099	43	that	that	SCONJ
inlawrev-21198	3099	44	the	the	DET
inlawrev-21198	3099	45	tax	tax	NOUN
inlawrev-21198	3099	46	court	court	NOUN
inlawrev-21198	3099	47	lacked	lack	VERB
inlawrev-21198	3099	48	subject	subject	NOUN
inlawrev-21198	3099	49	matter	matter	NOUN
inlawrev-21198	3099	50	jurisdiction	jurisdiction	NOUN
inlawrev-21198	3099	51	to	to	PART
inlawrev-21198	3099	52	hear	hear	VERB
inlawrev-21198	3099	53	foster	foster	PROPN
inlawrev-21198	3099	54	’s	’s	PART
inlawrev-21198	3099	55	appeal.931	appeal.931	PRON
inlawrev-21198	3099	56	foster	foster	ADJ
inlawrev-21198	3099	57	additionally	additionally	ADV
inlawrev-21198	3099	58	averred	aver	VERB
inlawrev-21198	3099	59	that	that	SCONJ
inlawrev-21198	3099	60	the	the	DET
inlawrev-21198	3099	61	department	department	NOUN
inlawrev-21198	3099	62	improperly	improperly	ADV
inlawrev-21198	3099	63	collected	collect	VERB
inlawrev-21198	3099	64	cset	cset	NOUN
inlawrev-21198	3099	65	.	.	PUNCT
inlawrev-21198	3100	1	the	the	DET
inlawrev-21198	3100	2	tax	tax	NOUN
inlawrev-21198	3100	3	court	court	NOUN
inlawrev-21198	3100	4	determ	determ	NOUN
inlawrev-21198	3100	5	ined	ine	VERB
inlawrev-21198	3100	6	that	that	SCONJ
inlawrev-21198	3100	7	the	the	DET
inlawrev-21198	3100	8	case	case	NOUN
inlawrev-21198	3100	9	arose	arise	VERB
inlawrev-21198	3100	10	under	under	ADP
inlawrev-21198	3100	11	the	the	DET
inlawrev-21198	3100	12	tax	tax	NOUN
inlawrev-21198	3100	13	laws	law	NOUN
inlawrev-21198	3100	14	of932	of932	PROPN
inlawrev-21198	3100	15	indiana	indiana	PROPN
inlawrev-21198	3100	16	.	.	PUNCT
inlawrev-21198	3101	1	however	however	ADV
inlawrev-21198	3101	2	,	,	PUNCT
inlawrev-21198	3101	3	for	for	SCONJ
inlawrev-21198	3101	4	the	the	DET
inlawrev-21198	3101	5	tax	tax	NOUN
inlawrev-21198	3101	6	court	court	NOUN
inlawrev-21198	3101	7	to	to	PART
inlawrev-21198	3101	8	have	have	VERB
inlawrev-21198	3101	9	subject	subject	ADJ
inlawrev-21198	3101	10	matter	matter	NOUN
inlawrev-21198	3101	11	jurisdiction	jurisdiction	NOUN
inlawrev-21198	3101	12	,	,	PUNCT
inlawrev-21198	3101	13	the933	the933	NOUN
inlawrev-21198	3101	14	case	case	NOUN
inlawrev-21198	3101	15	must	must	AUX
inlawrev-21198	3101	16	have	have	AUX
inlawrev-21198	3101	17	also	also	ADV
inlawrev-21198	3101	18	been	be	AUX
inlawrev-21198	3101	19	an	an	DET
inlawrev-21198	3101	20	initial	initial	ADJ
inlawrev-21198	3101	21	appeal	appeal	NOUN
inlawrev-21198	3101	22	from	from	ADP
inlawrev-21198	3101	23	a	a	DET
inlawrev-21198	3101	24	final	final	ADJ
inlawrev-21198	3101	25	determination	determination	NOUN
inlawrev-21198	3101	26	of	of	ADP
inlawrev-21198	3101	27	the	the	DET
inlawrev-21198	3101	28	department	department	NOUN
inlawrev-21198	3101	29	according	accord	VERB
inlawrev-21198	3101	30	to	to	ADP
inlawrev-21198	3101	31	indiana	indiana	PROPN
inlawrev-21198	3101	32	code	code	PROPN
inlawrev-21198	3101	33	section	section	PROPN
inlawrev-21198	3101	34	33	33	NUM
inlawrev-21198	3101	35	-	-	SYM
inlawrev-21198	3101	36	26	26	NUM
inlawrev-21198	3101	37	-	-	PUNCT
inlawrev-21198	3101	38	3	3	NUM
inlawrev-21198	3101	39	-	-	PUNCT
inlawrev-21198	3101	40	1(1	1(1	NUM
inlawrev-21198	3101	41	)	)	PUNCT
inlawrev-21198	3101	42	.	.	PUNCT
inlawrev-21198	3102	1	the	the	DET
inlawrev-21198	3102	2	court	court	NOUN
inlawrev-21198	3102	3	held934	held934	PROPN
inlawrev-21198	3102	4	that	that	SCONJ
inlawrev-21198	3102	5	the	the	DET
inlawrev-21198	3102	6	evidence	evidence	NOUN
inlawrev-21198	3102	7	presented	present	VERB
inlawrev-21198	3102	8	established	establish	VERB
inlawrev-21198	3102	9	that	that	SCONJ
inlawrev-21198	3102	10	foster	foster	NOUN
inlawrev-21198	3102	11	failed	fail	VERB
inlawrev-21198	3102	12	both	both	PRON
inlawrev-21198	3102	13	to	to	PART
inlawrev-21198	3102	14	timely	timely	ADV
inlawrev-21198	3102	15	file	file	VERB
inlawrev-21198	3102	16	a	a	DET
inlawrev-21198	3102	17	protest	protest	NOUN
inlawrev-21198	3102	18	with	with	ADP
inlawrev-21198	3102	19	the	the	DET
inlawrev-21198	3102	20	department	department	NOUN
inlawrev-21198	3102	21	and	and	CCONJ
inlawrev-21198	3102	22	failed	fail	VERB
inlawrev-21198	3102	23	to	to	PART
inlawrev-21198	3102	24	file	file	VERB
inlawrev-21198	3102	25	a	a	DET
inlawrev-21198	3102	26	claim	claim	NOUN
inlawrev-21198	3102	27	for	for	ADP
inlawrev-21198	3102	28	refund	refund	NOUN
inlawrev-21198	3102	29	with	with	ADP
inlawrev-21198	3102	30	the	the	DET
inlawrev-21198	3102	31	department	department	NOUN
inlawrev-21198	3102	32	.	.	PUNCT
inlawrev-21198	3103	1	accordingly	accordingly	ADV
inlawrev-21198	3103	2	,	,	PUNCT
inlawrev-21198	3103	3	the	the	DET
inlawrev-21198	3103	4	court	court	NOUN
inlawrev-21198	3103	5	found	find	VERB
inlawrev-21198	3103	6	no	no	DET
inlawrev-21198	3103	7	evidence	evidence	NOUN
inlawrev-21198	3103	8	that	that	SCONJ
inlawrev-21198	3103	9	the	the	DET
inlawrev-21198	3103	10	department935	department935	PROPN
inlawrev-21198	3103	11	issued	issue	VERB
inlawrev-21198	3103	12	a	a	DET
inlawrev-21198	3103	13	letter	letter	NOUN
inlawrev-21198	3103	14	of	of	ADP
inlawrev-21198	3103	15	findings	finding	NOUN
inlawrev-21198	3103	16	or	or	CCONJ
inlawrev-21198	3103	17	an	an	DET
inlawrev-21198	3103	18	order	order	NOUN
inlawrev-21198	3103	19	denying	deny	VERB
inlawrev-21198	3103	20	a	a	DET
inlawrev-21198	3103	21	refund	refund	NOUN
inlawrev-21198	3103	22	.	.	PUNCT
inlawrev-21198	3104	1	thus	thus	ADV
inlawrev-21198	3104	2	,	,	PUNCT
inlawrev-21198	3104	3	foster	foster	PROPN
inlawrev-21198	3104	4	did	do	AUX
inlawrev-21198	3104	5	not936	not936	PROPN
inlawrev-21198	3104	6	appeal	appeal	NOUN
inlawrev-21198	3104	7	from	from	ADP
inlawrev-21198	3104	8	a	a	DET
inlawrev-21198	3104	9	final	final	ADJ
inlawrev-21198	3104	10	determ	determ	NOUN
inlawrev-21198	3104	11	ination	ination	NOUN
inlawrev-21198	3104	12	,	,	PUNCT
inlawrev-21198	3104	13	and	and	CCONJ
inlawrev-21198	3104	14	therefore	therefore	ADV
inlawrev-21198	3104	15	,	,	PUNCT
inlawrev-21198	3104	16	the	the	DET
inlawrev-21198	3104	17	tax	tax	NOUN
inlawrev-21198	3104	18	court	court	NOUN
inlawrev-21198	3104	19	did	do	AUX
inlawrev-21198	3104	20	not	not	PART
inlawrev-21198	3104	21	have	have	VERB
inlawrev-21198	3104	22	subject	subject	ADJ
inlawrev-21198	3104	23	matter	matter	NOUN
inlawrev-21198	3104	24	jurisdiction	jurisdiction	NOUN
inlawrev-21198	3104	25	to	to	PART
inlawrev-21198	3104	26	hear	hear	VERB
inlawrev-21198	3104	27	foster	foster	PROPN
inlawrev-21198	3104	28	’s	’s	PART
inlawrev-21198	3104	29	appeal.937	appeal.937	ADP
inlawrev-21198	3104	30	3	3	X
inlawrev-21198	3104	31	.	.	PUNCT
inlawrev-21198	3104	32	w	w	PROPN
inlawrev-21198	3104	33	ells	ells	PROPN
inlawrev-21198	3104	34	county	county	NOUN
inlawrev-21198	3104	35	assessor	assessor	NOUN
inlawrev-21198	3104	36	v.	v.	ADP
inlawrev-21198	3104	37	alexin	alexin	PROPN
inlawrev-21198	3104	38	,	,	PUNCT
inlawrev-21198	3104	39	llc	llc	PROPN
inlawrev-21198	3104	40	.	.	PUNCT
inlawrev-21198	3104	41	—	—	PUNCT
inlawrev-21198	3105	1	alexin	alexin	PROPN
inlawrev-21198	3105	2	,	,	PUNCT
inlawrev-21198	3105	3	llc	llc	PROPN
inlawrev-21198	3105	4	operated	operate	VERB
inlawrev-21198	3105	5	an938	an938	ADJ
inlawrev-21198	3105	6	aluminum	aluminum	NOUN
inlawrev-21198	3105	7	production	production	NOUN
inlawrev-21198	3105	8	/	/	SYM
inlawrev-21198	3105	9	manufacturing	manufacturing	NOUN
inlawrev-21198	3105	10	business	business	NOUN
inlawrev-21198	3105	11	in	in	ADP
inlawrev-21198	3105	12	w	w	PROPN
inlawrev-21198	3105	13	ells	ells	PROPN
inlawrev-21198	3105	14	county	county	PROPN
inlawrev-21198	3105	15	,	,	PUNCT
inlawrev-21198	3105	16	indiana	indiana	PROPN
inlawrev-21198	3105	17	.	.	PUNCT
inlawrev-21198	3106	1	prior939	prior939	PROPN
inlawrev-21198	3106	2	to	to	ADP
inlawrev-21198	3106	3	2013	2013	NUM
inlawrev-21198	3106	4	,	,	PUNCT
inlawrev-21198	3106	5	the	the	DET
inlawrev-21198	3106	6	council	council	NOUN
inlawrev-21198	3106	7	granted	grant	VERB
inlawrev-21198	3106	8	a	a	DET
inlawrev-21198	3106	9	ten	ten	NUM
inlawrev-21198	3106	10	-	-	PUNCT
inlawrev-21198	3106	11	year	year	NOUN
inlawrev-21198	3106	12	abatem	abatem	ADJ
inlawrev-21198	3106	13	ent	ent	NOUN
inlawrev-21198	3106	14	of	of	ADP
inlawrev-21198	3106	15	taxes	taxis	NOUN
inlawrev-21198	3106	16	for	for	ADP
inlawrev-21198	3106	17	alexin	alexin	NOUN
inlawrev-21198	3106	18	on	on	ADP
inlawrev-21198	3106	19	its	its	PRON
inlawrev-21198	3106	20	personal	personal	ADJ
inlawrev-21198	3106	21	property	property	NOUN
inlawrev-21198	3106	22	.	.	PUNCT
inlawrev-21198	3107	1	however	however	ADV
inlawrev-21198	3107	2	,	,	PUNCT
inlawrev-21198	3107	3	alexin	alexin	PROPN
inlawrev-21198	3107	4	failed	fail	VERB
inlawrev-21198	3107	5	to	to	PART
inlawrev-21198	3107	6	timely	timely	ADV
inlawrev-21198	3107	7	file	file	VERB
inlawrev-21198	3107	8	any	any	PRON
inlawrev-21198	3107	9	of	of	ADP
inlawrev-21198	3107	10	its	its	PRON
inlawrev-21198	3107	11	tax940	tax940	ADJ
inlawrev-21198	3107	12	abatement	abatement	NOUN
inlawrev-21198	3107	13	forms	form	NOUN
inlawrev-21198	3107	14	with	with	ADP
inlawrev-21198	3107	15	the	the	DET
inlawrev-21198	3107	16	w	w	PROPN
inlawrev-21198	3107	17	ells	ells	PROPN
inlawrev-21198	3107	18	county	county	NOUN
inlawrev-21198	3107	19	assessor	assessor	NOUN
inlawrev-21198	3107	20	,	,	PUNCT
inlawrev-21198	3107	21	resulting	result	VERB
inlawrev-21198	3107	22	in	in	ADP
inlawrev-21198	3107	23	a	a	DET
inlawrev-21198	3107	24	disallowance	disallowance	NOUN
inlawrev-21198	3107	25	of	of	ADP
inlawrev-21198	3107	26	the	the	DET
inlawrev-21198	3107	27	2013	2013	NUM
inlawrev-21198	3107	28	tax	tax	NOUN
inlawrev-21198	3107	29	abatement	abatement	NOUN
inlawrev-21198	3107	30	.	.	PUNCT
inlawrev-21198	3108	1	therefore	therefore	ADV
inlawrev-21198	3108	2	,	,	PUNCT
inlawrev-21198	3108	3	alexin	alexin	PROPN
inlawrev-21198	3108	4	then	then	ADV
inlawrev-21198	3108	5	filed	file	VERB
inlawrev-21198	3108	6	an	an	DET
inlawrev-21198	3108	7	appeal	appeal	NOUN
inlawrev-21198	3108	8	with	with	ADP
inlawrev-21198	3108	9	the941	the941	PROPN
inlawrev-21198	3108	10	ptaboa	ptaboa	NOUN
inlawrev-21198	3108	11	.	.	PUNCT
inlawrev-21198	3109	1	w	w	NOUN
inlawrev-21198	3109	2	hile	hile	VERB
inlawrev-21198	3109	3	on	on	ADP
inlawrev-21198	3109	4	appeal	appeal	NOUN
inlawrev-21198	3109	5	,	,	PUNCT
inlawrev-21198	3109	6	alexin	alexin	PROPN
inlawrev-21198	3109	7	inquired	inquire	VERB
inlawrev-21198	3109	8	of	of	ADP
inlawrev-21198	3109	9	the	the	DET
inlawrev-21198	3109	10	council	council	NOUN
inlawrev-21198	3109	11	to	to	PART
inlawrev-21198	3109	12	issue	issue	VERB
inlawrev-21198	3109	13	a942	a942	PROPN
inlawrev-21198	3109	14	resolution	resolution	NOUN
inlawrev-21198	3109	15	waiving	waive	VERB
inlawrev-21198	3109	16	the	the	DET
inlawrev-21198	3109	17	late	late	ADJ
inlawrev-21198	3109	18	filing	filing	NOUN
inlawrev-21198	3109	19	,	,	PUNCT
inlawrev-21198	3109	20	which	which	PRON
inlawrev-21198	3109	21	was	be	AUX
inlawrev-21198	3109	22	approved	approve	VERB
inlawrev-21198	3109	23	.	.	PUNCT
inlawrev-21198	3110	1	notwithstanding	notwithstanding	ADV
inlawrev-21198	3110	2	,	,	PUNCT
inlawrev-21198	3110	3	the943	the943	PROPN
inlawrev-21198	3110	4	ptaboa	ptaboa	PROPN
inlawrev-21198	3110	5	upheld	uphold	VERB
inlawrev-21198	3110	6	the	the	DET
inlawrev-21198	3110	7	assessor	assessor	NOUN
inlawrev-21198	3110	8	’s	’s	PART
inlawrev-21198	3110	9	disallowance	disallowance	NOUN
inlawrev-21198	3110	10	.	.	PUNCT
inlawrev-21198	3111	1	therefore	therefore	ADV
inlawrev-21198	3111	2	,	,	PUNCT
inlawrev-21198	3111	3	alexin	alexin	PROPN
inlawrev-21198	3111	4	appealed	appeal	VERB
inlawrev-21198	3111	5	to944	to944	PROPN
inlawrev-21198	3111	6	930	930	NUM
inlawrev-21198	3111	7	.	.	PUNCT
inlawrev-21198	3112	1	i	i	PRON
inlawrev-21198	3112	2	d.	d.	PROPN
inlawrev-21198	3112	3	931	931	NUM
inlawrev-21198	3112	4	.	.	PUNCT
inlawrev-21198	3113	1	i	i	PRON
inlawrev-21198	3113	2	d.	d.	PROPN
inlawrev-21198	3113	3	932	932	NUM
inlawrev-21198	3113	4	.	.	PUNCT
inlawrev-21198	3114	1	i	i	PRON
inlawrev-21198	3114	2	d.	d.	PROPN
inlawrev-21198	3114	3	at	at	ADP
inlawrev-21198	3114	4	*	*	PROPN
inlawrev-21198	3114	5	3	3	NUM
inlawrev-21198	3114	6	.	.	NOUN
inlawrev-21198	3114	7	933	933	NUM
inlawrev-21198	3114	8	.	.	PUNCT
inlawrev-21198	3115	1	i	i	PRON
inlawrev-21198	3115	2	d.	d.	PROPN
inlawrev-21198	3115	3	934	934	NUM
inlawrev-21198	3115	4	.	.	PUNCT
inlawrev-21198	3116	1	i	i	PRON
inlawrev-21198	3116	2	d.	d.	PROPN
inlawrev-21198	3116	3	935	935	NUM
inlawrev-21198	3116	4	.	.	PUNCT
inlawrev-21198	3117	1	i	i	PRON
inlawrev-21198	3117	2	d.	d.	VERB
inlawrev-21198	3117	3	at	at	ADP
inlawrev-21198	3117	4	*	*	PROPN
inlawrev-21198	3117	5	4	4	NUM
inlawrev-21198	3117	6	;	;	PUNCT
inlawrev-21198	3117	7	see	see	VERB
inlawrev-21198	3117	8	45	45	NUM
inlawrev-21198	3117	9	ind	ind	NOUN
inlawrev-21198	3117	10	.	.	PUNCT
inlawrev-21198	3118	1	admin	admin	PROPN
inlawrev-21198	3118	2	.	.	PUNCT
inlawrev-21198	3119	1	code	code	PROPN
inlawrev-21198	3119	2	15	15	NUM
inlawrev-21198	3119	3	-	-	SYM
inlawrev-21198	3119	4	5	5	NUM
inlawrev-21198	3119	5	-	-	SYM
inlawrev-21198	3119	6	8	8	NUM
inlawrev-21198	3119	7	(	(	PUNCT
inlawrev-21198	3119	8	2015	2015	NUM
inlawrev-21198	3119	9	)	)	PUNCT
inlawrev-21198	3119	10	(	(	PUNCT
inlawrev-21198	3119	11	requiring	require	VERB
inlawrev-21198	3119	12	a	a	DET
inlawrev-21198	3119	13	taxpayer	taxpayer	NOUN
inlawrev-21198	3119	14	to	to	PART
inlawrev-21198	3119	15	file	file	VERB
inlawrev-21198	3119	16	a	a	DET
inlawrev-21198	3119	17	written	write	VERB
inlawrev-21198	3119	18	protest	protest	NOUN
inlawrev-21198	3119	19	20	20	NUM
inlawrev-21198	3119	20	days	day	NOUN
inlawrev-21198	3119	21	from	from	ADP
inlawrev-21198	3119	22	the	the	DET
inlawrev-21198	3119	23	date	date	NOUN
inlawrev-21198	3119	24	a	a	DET
inlawrev-21198	3119	25	cset	cset	NOUN
inlawrev-21198	3119	26	assessment	assessment	NOUN
inlawrev-21198	3119	27	or	or	CCONJ
inlawrev-21198	3119	28	jeopardy	jeopardy	NOUN
inlawrev-21198	3119	29	assessment	assessment	NOUN
inlawrev-21198	3119	30	is	be	AUX
inlawrev-21198	3119	31	made	make	VERB
inlawrev-21198	3119	32	)	)	PUNCT
inlawrev-21198	3119	33	;	;	PUNCT
inlawrev-21198	3119	34	see	see	VERB
inlawrev-21198	3119	35	also	also	ADV
inlawrev-21198	3119	36	ind	ind	PROPN
inlawrev-21198	3119	37	.	.	PUNCT
inlawrev-21198	3120	1	code	code	PROPN
inlawrev-21198	3120	2	§	§	PROPN
inlawrev-21198	3120	3	6	6	NUM
inlawrev-21198	3120	4	-	-	SYM
inlawrev-21198	3120	5	8.1	8.1	NUM
inlawrev-21198	3120	6	-	-	PUNCT
inlawrev-21198	3120	7	9	9	NUM
inlawrev-21198	3120	8	-	-	SYM
inlawrev-21198	3120	9	1(a	1(a	NUM
inlawrev-21198	3120	10	)	)	PUNCT
inlawrev-21198	3120	11	(	(	PUNCT
inlawrev-21198	3120	12	2015	2015	NUM
inlawrev-21198	3120	13	)	)	PUNCT
inlawrev-21198	3120	14	(	(	PUNCT
inlawrev-21198	3120	15	requiring	require	VERB
inlawrev-21198	3120	16	a	a	DET
inlawrev-21198	3120	17	taxpayer	taxpayer	NOUN
inlawrev-21198	3120	18	to	to	PART
inlawrev-21198	3120	19	file	file	VERB
inlawrev-21198	3120	20	a	a	DET
inlawrev-21198	3120	21	claim	claim	NOUN
inlawrev-21198	3120	22	for	for	ADP
inlawrev-21198	3120	23	refund	refund	NOUN
inlawrev-21198	3120	24	with	with	ADP
inlawrev-21198	3120	25	the	the	DET
inlawrev-21198	3120	26	department	department	NOUN
inlawrev-21198	3120	27	within	within	ADP
inlawrev-21198	3120	28	three	three	NUM
inlawrev-21198	3120	29	years	year	NOUN
inlawrev-21198	3120	30	after	after	ADP
inlawrev-21198	3120	31	the	the	DET
inlawrev-21198	3120	32	latter	latter	NOUN
inlawrev-21198	3120	33	of	of	ADP
inlawrev-21198	3120	34	the	the	DET
inlawrev-21198	3120	35	due	due	ADJ
inlawrev-21198	3120	36	date	date	NOUN
inlawrev-21198	3120	37	of	of	ADP
inlawrev-21198	3120	38	the	the	DET
inlawrev-21198	3120	39	return	return	NOUN
inlawrev-21198	3120	40	or	or	CCONJ
inlawrev-21198	3120	41	the	the	DET
inlawrev-21198	3120	42	date	date	NOUN
inlawrev-21198	3120	43	of	of	ADP
inlawrev-21198	3120	44	payment	payment	NOUN
inlawrev-21198	3120	45	)	)	PUNCT
inlawrev-21198	3120	46	.	.	PUNCT
inlawrev-21198	3121	1	936	936	X
inlawrev-21198	3121	2	.	.	PUNCT
inlawrev-21198	3121	3	foster	foster	PROPN
inlawrev-21198	3121	4	,	,	PUNCT
inlawrev-21198	3121	5	2015	2015	NUM
inlawrev-21198	3121	6	wl	wl	NOUN
inlawrev-21198	3121	7	4394253	4394253	NUM
inlawrev-21198	3121	8	,	,	PUNCT
inlawrev-21198	3121	9	at	at	ADP
inlawrev-21198	3121	10	*	*	PROPN
inlawrev-21198	3121	11	4	4	NUM
inlawrev-21198	3121	12	.	.	PUNCT
inlawrev-21198	3121	13	937	937	NUM
inlawrev-21198	3121	14	.	.	PUNCT
inlawrev-21198	3122	1	i	i	PRON
inlawrev-21198	3122	2	d.	d.	PROPN
inlawrev-21198	3122	3	at	at	ADP
inlawrev-21198	3122	4	*	*	PROPN
inlawrev-21198	3122	5	4	4	NUM
inlawrev-21198	3122	6	-	-	SYM
inlawrev-21198	3122	7	5	5	NUM
inlawrev-21198	3122	8	.	.	NUM
inlawrev-21198	3122	9	938	938	NUM
inlawrev-21198	3122	10	.	.	PUNCT
inlawrev-21198	3123	1	46	46	NUM
inlawrev-21198	3123	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	3123	3	1289	1289	NUM
inlawrev-21198	3123	4	(	(	PUNCT
inlawrev-21198	3123	5	ind	ind	NOUN
inlawrev-21198	3123	6	.	.	PUNCT
inlawrev-21198	3124	1	t.c	t.c	PROPN
inlawrev-21198	3124	2	.	.	PROPN
inlawrev-21198	3124	3	2015	2015	NUM
inlawrev-21198	3124	4	)	)	PUNCT
inlawrev-21198	3124	5	.	.	PUNCT
inlawrev-21198	3125	1	939	939	NUM
inlawrev-21198	3125	2	.	.	PUNCT
inlawrev-21198	3126	1	i	i	PRON
inlawrev-21198	3126	2	d.	d.	PROPN
inlawrev-21198	3126	3	at	at	ADP
inlawrev-21198	3126	4	1290	1290	NUM
inlawrev-21198	3126	5	.	.	PUNCT
inlawrev-21198	3127	1	940	940	NUM
inlawrev-21198	3127	2	.	.	PUNCT
inlawrev-21198	3128	1	i	i	PRON
inlawrev-21198	3128	2	d.	d.	PROPN
inlawrev-21198	3128	3	941	941	NUM
inlawrev-21198	3128	4	.	.	PUNCT
inlawrev-21198	3129	1	i	i	PRON
inlawrev-21198	3129	2	d.	d.	PROPN
inlawrev-21198	3129	3	942	942	NUM
inlawrev-21198	3129	4	.	.	PUNCT
inlawrev-21198	3130	1	i	i	PRON
inlawrev-21198	3130	2	d.	d.	PROPN
inlawrev-21198	3130	3	943	943	NUM
inlawrev-21198	3130	4	.	.	PUNCT
inlawrev-21198	3131	1	i	i	PRON
inlawrev-21198	3131	2	d.	d.	PROPN
inlawrev-21198	3131	3	944	944	NUM
inlawrev-21198	3131	4	.	.	PUNCT
inlawrev-21198	3132	1	i	i	PRON
inlawrev-21198	3132	2	d.	d.	PROPN
inlawrev-21198	3132	3	2016	2016	NUM
inlawrev-21198	3132	4	]	]	PUNCT
inlawrev-21198	3133	1	taxation	taxation	NOUN
inlawrev-21198	3133	2	1311	1311	NUM
inlawrev-21198	3133	3	the	the	DET
inlawrev-21198	3133	4	ibtr	ibtr	NOUN
inlawrev-21198	3133	5	,	,	PUNCT
inlawrev-21198	3133	6	which	which	PRON
inlawrev-21198	3133	7	reinstated	reinstate	VERB
inlawrev-21198	3133	8	alexin	alexin	PROPN
inlawrev-21198	3133	9	’s	’s	PART
inlawrev-21198	3133	10	2013	2013	NUM
inlawrev-21198	3133	11	tax	tax	NOUN
inlawrev-21198	3133	12	abatement	abatement	NOUN
inlawrev-21198	3133	13	deduction	deduction	NOUN
inlawrev-21198	3133	14	.	.	PUNCT
inlawrev-21198	3134	1	thereafter,945	thereafter,945	PROPN
inlawrev-21198	3134	2	alexin	alexin	PROPN
inlawrev-21198	3134	3	initiated	initiate	VERB
inlawrev-21198	3134	4	a	a	DET
inlawrev-21198	3134	5	tax	tax	NOUN
inlawrev-21198	3134	6	appeal	appeal	NOUN
inlawrev-21198	3134	7	to	to	ADP
inlawrev-21198	3134	8	the	the	DET
inlawrev-21198	3134	9	tax	tax	NOUN
inlawrev-21198	3134	10	court	court	NOUN
inlawrev-21198	3134	11	.	.	PUNCT
inlawrev-21198	3135	1	946	946	NUM
inlawrev-21198	3135	2	the	the	DET
inlawrev-21198	3135	3	tax	tax	NOUN
inlawrev-21198	3135	4	court	court	NOUN
inlawrev-21198	3135	5	determined	determine	VERB
inlawrev-21198	3135	6	that	that	SCONJ
inlawrev-21198	3135	7	the	the	DET
inlawrev-21198	3135	8	plain	plain	ADJ
inlawrev-21198	3135	9	language	language	NOUN
inlawrev-21198	3135	10	of	of	ADP
inlawrev-21198	3135	11	section	section	NOUN
inlawrev-21198	3135	12	9.5	9.5	NUM
inlawrev-21198	3135	13	authorized	authorize	VERB
inlawrev-21198	3135	14	the	the	DET
inlawrev-21198	3135	15	council	council	NOUN
inlawrev-21198	3135	16	’s	’s	PART
inlawrev-21198	3135	17	resolution	resolution	NOUN
inlawrev-21198	3135	18	waiving	waive	VERB
inlawrev-21198	3135	19	alexin	alexin	NOUN
inlawrev-21198	3135	20	’s	’s	PART
inlawrev-21198	3135	21	failure	failure	NOUN
inlawrev-21198	3135	22	to	to	PART
inlawrev-21198	3135	23	com	com	VERB
inlawrev-21198	3135	24	ply	ply	NOUN
inlawrev-21198	3135	25	with	with	ADP
inlawrev-21198	3135	26	the	the	DET
inlawrev-21198	3135	27	filing	filing	NOUN
inlawrev-21198	3135	28	deadlines	deadline	NOUN
inlawrev-21198	3135	29	for	for	ADP
inlawrev-21198	3135	30	any	any	DET
inlawrev-21198	3135	31	documents	document	NOUN
inlawrev-21198	3135	32	that	that	PRON
inlawrev-21198	3135	33	were	be	AUX
inlawrev-21198	3135	34	required	require	VERB
inlawrev-21198	3135	35	to	to	PART
inlawrev-21198	3135	36	be	be	AUX
inlawrev-21198	3135	37	filed	file	VERB
inlawrev-21198	3135	38	under	under	ADP
inlawrev-21198	3135	39	chapter	chapter	NOUN
inlawrev-21198	3135	40	12.1.947	12.1.947	PROPN
inlawrev-21198	3135	41	therefore	therefore	ADV
inlawrev-21198	3135	42	,	,	PUNCT
inlawrev-21198	3135	43	the	the	DET
inlawrev-21198	3135	44	council	council	NOUN
inlawrev-21198	3135	45	,	,	PUNCT
inlawrev-21198	3135	46	had	have	VERB
inlawrev-21198	3135	47	the	the	DET
inlawrev-21198	3135	48	authority	authority	NOUN
inlawrev-21198	3135	49	to	to	PART
inlawrev-21198	3135	50	waive	waive	VERB
inlawrev-21198	3135	51	the	the	DET
inlawrev-21198	3135	52	untimeliness	untimeliness	NOUN
inlawrev-21198	3135	53	under	under	ADP
inlawrev-21198	3135	54	section	section	NOUN
inlawrev-21198	3135	55	9.5	9.5	NUM
inlawrev-21198	3135	56	,	,	PUNCT
inlawrev-21198	3135	57	and	and	CCONJ
inlawrev-21198	3135	58	therefore	therefore	ADV
inlawrev-21198	3135	59	,	,	PUNCT
inlawrev-21198	3135	60	the	the	DET
inlawrev-21198	3135	61	ib	ib	PROPN
inlawrev-21198	3135	62	tr	tr	VERB
inlawrev-21198	3135	63	’s	’s	PART
inlawrev-21198	3135	64	final	final	ADJ
inlawrev-21198	3135	65	determination	determination	NOUN
inlawrev-21198	3135	66	was	be	AUX
inlawrev-21198	3135	67	not	not	PART
inlawrev-21198	3135	68	contrary	contrary	ADJ
inlawrev-21198	3135	69	to	to	ADP
inlawrev-21198	3135	70	law	law	NOUN
inlawrev-21198	3135	71	on	on	ADP
inlawrev-21198	3135	72	this	this	DET
inlawrev-21198	3135	73	basis.948	basis.948	NOUN
inlawrev-21198	3135	74	however	however	ADV
inlawrev-21198	3135	75	,	,	PUNCT
inlawrev-21198	3135	76	the	the	DET
inlawrev-21198	3135	77	assessor	assessor	NOUN
inlawrev-21198	3135	78	further	far	ADV
inlawrev-21198	3135	79	contended	contend	VERB
inlawrev-21198	3135	80	that	that	SCONJ
inlawrev-21198	3135	81	the	the	DET
inlawrev-21198	3135	82	plain	plain	ADJ
inlawrev-21198	3135	83	language	language	NOUN
inlawrev-21198	3135	84	of	of	ADP
inlawrev-21198	3135	85	resolution	resolution	NOUN
inlawrev-21198	3135	86	2013	2013	NUM
inlawrev-21198	3135	87	-	-	SYM
inlawrev-21198	3135	88	9	9	NUM
inlawrev-21198	3135	89	specified	specify	VERB
inlawrev-21198	3135	90	that	that	SCONJ
inlawrev-21198	3135	91	the	the	DET
inlawrev-21198	3135	92	council	council	NOUN
inlawrev-21198	3135	93	waived	waive	VERB
inlawrev-21198	3135	94	alexin	alexin	PROPN
inlawrev-21198	3135	95	’s	’s	PART
inlawrev-21198	3135	96	failure	failure	NOUN
inlawrev-21198	3135	97	to	to	AUX
inlawrev-21198	3135	98	timely	timely	ADV
inlawrev-21198	3135	99	file	file	VERB
inlawrev-21198	3135	100	its	its	PRON
inlawrev-21198	3135	101	forms	form	NOUN
inlawrev-21198	3135	102	cf-1	cf-1	PROPN
inlawrev-21198	3135	103	,	,	PUNCT
inlawrev-21198	3135	104	but	but	CCONJ
inlawrev-21198	3135	105	that	that	SCONJ
inlawrev-21198	3135	106	the	the	DET
inlawrev-21198	3135	107	resolution	resolution	NOUN
inlawrev-21198	3135	108	failed	fail	VERB
inlawrev-21198	3135	109	to	to	PART
inlawrev-21198	3135	110	waive	waive	VERB
inlawrev-21198	3135	111	a	a	DET
inlawrev-21198	3135	112	lexin	lexin	NOUN
inlawrev-21198	3135	113	’s	’s	PART
inlawrev-21198	3135	114	failure	failure	NOUN
inlawrev-21198	3135	115	to	to	PART
inlawrev-21198	3135	116	file	file	VERB
inlawrev-21198	3135	117	its	its	PRON
inlawrev-21198	3135	118	personal	personal	ADJ
inlawrev-21198	3135	119	property	property	NOUN
inlawrev-21198	3135	120	tax	tax	NOUN
inlawrev-21198	3135	121	return	return	NOUN
inlawrev-21198	3135	122	.	.	PUNCT
inlawrev-21198	3136	1	the	the	DET
inlawrev-21198	3136	2	tax	tax	NOUN
inlawrev-21198	3136	3	court	court	NOUN
inlawrev-21198	3136	4	reviewed	review	VERB
inlawrev-21198	3136	5	resolution	resolution	NOUN
inlawrev-21198	3136	6	2013	2013	NUM
inlawrev-21198	3136	7	-	-	SYM
inlawrev-21198	3136	8	9949	9949	NUM
inlawrev-21198	3136	9	and	and	CCONJ
inlawrev-21198	3136	10	agreed	agree	VERB
inlawrev-21198	3136	11	with	with	ADP
inlawrev-21198	3136	12	the	the	DET
inlawrev-21198	3136	13	assessor	assessor	NOUN
inlawrev-21198	3136	14	’s	’s	PART
inlawrev-21198	3136	15	analysis	analysis	NOUN
inlawrev-21198	3136	16	of	of	ADP
inlawrev-21198	3136	17	the	the	DET
inlawrev-21198	3136	18	resolution	resolution	NOUN
inlawrev-21198	3136	19	.	.	PUNCT
inlawrev-21198	3137	1	thus	thus	ADV
inlawrev-21198	3137	2	,	,	PUNCT
inlawrev-21198	3137	3	the	the	DET
inlawrev-21198	3137	4	applicable950	applicable950	PROPN
inlawrev-21198	3137	5	rules	rule	NOUN
inlawrev-21198	3137	6	of	of	ADP
inlawrev-21198	3137	7	construction	construction	NOUN
inlawrev-21198	3137	8	required	require	VERB
inlawrev-21198	3137	9	the	the	DET
inlawrev-21198	3137	10	tax	tax	NOUN
inlawrev-21198	3137	11	court	court	NOUN
inlawrev-21198	3137	12	to	to	PART
inlawrev-21198	3137	13	find	find	VERB
inlawrev-21198	3137	14	that	that	SCONJ
inlawrev-21198	3137	15	the	the	DET
inlawrev-21198	3137	16	council	council	NOUN
inlawrev-21198	3137	17	’s	’s	PART
inlawrev-21198	3137	18	resolution	resolution	NOUN
inlawrev-21198	3137	19	did	do	AUX
inlawrev-21198	3137	20	not	not	PART
inlawrev-21198	3137	21	waive	waive	VERB
inlawrev-21198	3137	22	the	the	DET
inlawrev-21198	3137	23	non	non	NOUN
inlawrev-21198	3137	24	-	-	NOUN
inlawrev-21198	3137	25	compliance	compliance	NOUN
inlawrev-21198	3137	26	of	of	ADP
inlawrev-21198	3137	27	alexin	alexin	PROPN
inlawrev-21198	3137	28	’s	’s	PART
inlawrev-21198	3137	29	personal	personal	ADJ
inlawrev-21198	3137	30	property	property	NOUN
inlawrev-21198	3137	31	tax	tax	NOUN
inlawrev-21198	3137	32	return	return	NOUN
inlawrev-21198	3137	33	,	,	PUNCT
inlawrev-21198	3137	34	and	and	CCONJ
inlawrev-21198	3137	35	therefore	therefore	ADV
inlawrev-21198	3137	36	,	,	PUNCT
inlawrev-21198	3137	37	the	the	DET
inlawrev-21198	3137	38	tax	tax	NOUN
inlawrev-21198	3137	39	court	court	NOUN
inlawrev-21198	3137	40	held	hold	VERB
inlawrev-21198	3137	41	that	that	SCONJ
inlawrev-21198	3137	42	the	the	DET
inlawrev-21198	3137	43	ib	ib	NOUN
inlawrev-21198	3137	44	tr	tr	VERB
inlawrev-21198	3137	45	’s	’s	PART
inlawrev-21198	3137	46	final	final	ADJ
inlawrev-21198	3137	47	determination	determination	NOUN
inlawrev-21198	3137	48	was	be	AUX
inlawrev-21198	3137	49	contrary	contrary	ADJ
inlawrev-21198	3137	50	to	to	ADP
inlawrev-21198	3137	51	law.951	law.951	PROPN
inlawrev-21198	3137	52	f.	f.	PROPN
inlawrev-21198	3137	53	inheritance	inheritance	PROPN
inlawrev-21198	3137	54	tax	tax	NOUN
inlawrev-21198	3137	55	1	1	NUM
inlawrev-21198	3137	56	.	.	PUNCT
inlawrev-21198	3137	57	indiana	indiana	PROPN
inlawrev-21198	3137	58	department	department	PROPN
inlawrev-21198	3137	59	of	of	ADP
inlawrev-21198	3137	60	state	state	PROPN
inlawrev-21198	3137	61	revenue	revenue	NOUN
inlawrev-21198	3137	62	v.	v.	ADP
inlawrev-21198	3137	63	m	m	PROPN
inlawrev-21198	3137	64	ccombs	ccombs	PROPN
inlawrev-21198	3137	65	.	.	PUNCT
inlawrev-21198	3138	1	—	—	PUNCT
inlawrev-21198	3138	2	janice	janice	PROPN
inlawrev-21198	3138	3	hamblin’s952	hamblin’s952	PROPN
inlawrev-21198	3138	4	will	will	AUX
inlawrev-21198	3138	5	was	be	AUX
inlawrev-21198	3138	6	admitted	admit	VERB
inlawrev-21198	3138	7	to	to	ADP
inlawrev-21198	3138	8	probate	probate	NOUN
inlawrev-21198	3138	9	in	in	ADP
inlawrev-21198	3138	10	2009	2009	NUM
inlawrev-21198	3138	11	.	.	PUNCT
inlawrev-21198	3139	1	for	for	ADP
inlawrev-21198	3139	2	calculating	calculate	VERB
inlawrev-21198	3139	3	the	the	DET
inlawrev-21198	3139	4	amount	amount	NOUN
inlawrev-21198	3139	5	of	of	ADP
inlawrev-21198	3139	6	tax	tax	NOUN
inlawrev-21198	3139	7	owed,953	owed,953	ADP
inlawrev-21198	3139	8	the	the	DET
inlawrev-21198	3139	9	h	h	NOUN
inlawrev-21198	3139	10	am	be	AUX
inlawrev-21198	3139	11	blin	blin	NOUN
inlawrev-21198	3139	12	estate	estate	NOUN
inlawrev-21198	3139	13	valued	value	VERB
inlawrev-21198	3139	14	the	the	DET
inlawrev-21198	3139	15	interests	interest	NOUN
inlawrev-21198	3139	16	transferred	transfer	VERB
inlawrev-21198	3139	17	to	to	ADP
inlawrev-21198	3139	18	larry	larry	PROPN
inlawrev-21198	3139	19	hamblin	hamblin	PROPN
inlawrev-21198	3139	20	(	(	PUNCT
inlawrev-21198	3139	21	janice	janice	PROPN
inlawrev-21198	3139	22	’s	’s	PART
inlawrev-21198	3139	23	husband	husband	NOUN
inlawrev-21198	3139	24	)	)	PUNCT
inlawrev-21198	3139	25	and	and	CCONJ
inlawrev-21198	3139	26	m	m	PROPN
inlawrev-21198	3139	27	isty	isty	ADJ
inlawrev-21198	3139	28	snuffer	snuffer	NOUN
inlawrev-21198	3139	29	(	(	PUNCT
inlawrev-21198	3139	30	janice	janice	PROPN
inlawrev-21198	3139	31	’s	’s	PART
inlawrev-21198	3139	32	child	child	NOUN
inlawrev-21198	3139	33	)	)	PUNCT
inlawrev-21198	3139	34	as	as	ADP
inlawrev-21198	3139	35	annuities	annuity	NOUN
inlawrev-21198	3139	36	through	through	ADP
inlawrev-21198	3139	37	a	a	DET
inlawrev-21198	3139	38	trust	trust	NOUN
inlawrev-21198	3139	39	agreement	agreement	NOUN
inlawrev-21198	3139	40	with	with	ADP
inlawrev-21198	3139	41	the	the	DET
inlawrev-21198	3139	42	kentland	kentland	NOUN
inlawrev-21198	3139	43	bank	bank	PROPN
inlawrev-21198	3139	44	as	as	ADP
inlawrev-21198	3139	45	trustee	trustee	NOUN
inlawrev-21198	3139	46	.	.	PUNCT
inlawrev-21198	3140	1	thereafter	thereafter	ADV
inlawrev-21198	3140	2	,	,	PUNCT
inlawrev-21198	3140	3	the	the	DET
inlawrev-21198	3140	4	department954	department954	PROPN
inlawrev-21198	3140	5	notified	notify	VERB
inlawrev-21198	3140	6	the	the	DET
inlawrev-21198	3140	7	estate	estate	NOUN
inlawrev-21198	3140	8	that	that	SCONJ
inlawrev-21198	3140	9	it	it	PRON
inlawrev-21198	3140	10	owed	owe	VERB
inlawrev-21198	3140	11	an	an	DET
inlawrev-21198	3140	12	additional	additional	ADJ
inlawrev-21198	3140	13	$	$	SYM
inlawrev-21198	3140	14	105,000	105,000	NUM
inlawrev-21198	3140	15	in	in	ADP
inlawrev-21198	3140	16	inheritance	inheritance	NOUN
inlawrev-21198	3140	17	tax	tax	NOUN
inlawrev-21198	3140	18	,	,	PUNCT
inlawrev-21198	3140	19	which	which	PRON
inlawrev-21198	3140	20	the	the	DET
inlawrev-21198	3140	21	estate	estate	NOUN
inlawrev-21198	3140	22	paid	pay	VERB
inlawrev-21198	3140	23	.	.	PUNCT
inlawrev-21198	3141	1	next	next	ADV
inlawrev-21198	3141	2	,	,	PUNCT
inlawrev-21198	3141	3	the	the	DET
inlawrev-21198	3141	4	estate	estate	NOUN
inlawrev-21198	3141	5	filed	file	VERB
inlawrev-21198	3141	6	a	a	DET
inlawrev-21198	3141	7	claim	claim	NOUN
inlawrev-21198	3141	8	for	for	ADP
inlawrev-21198	3141	9	refund	refund	NOUN
inlawrev-21198	3141	10	,	,	PUNCT
inlawrev-21198	3141	11	and	and	CCONJ
inlawrev-21198	3141	12	the	the	DET
inlawrev-21198	3141	13	d	d	PROPN
inlawrev-21198	3141	14	epartm	epartm	ADJ
inlawrev-21198	3141	15	ent955	ent955	PROPN
inlawrev-21198	3141	16	denied	deny	VERB
inlawrev-21198	3141	17	the	the	DET
inlawrev-21198	3141	18	refund	refund	NOUN
inlawrev-21198	3141	19	claim	claim	NOUN
inlawrev-21198	3141	20	.	.	PUNCT
inlawrev-21198	3142	1	therefore	therefore	ADV
inlawrev-21198	3142	2	,	,	PUNCT
inlawrev-21198	3142	3	the	the	DET
inlawrev-21198	3142	4	estate	estate	NOUN
inlawrev-21198	3142	5	filed	file	VERB
inlawrev-21198	3142	6	a	a	DET
inlawrev-21198	3142	7	petition	petition	NOUN
inlawrev-21198	3142	8	with	with	ADP
inlawrev-21198	3142	9	the	the	DET
inlawrev-21198	3142	10	probate956	probate956	PROPN
inlawrev-21198	3142	11	court	court	NOUN
inlawrev-21198	3142	12	,	,	PUNCT
inlawrev-21198	3142	13	which	which	PRON
inlawrev-21198	3142	14	held	hold	VERB
inlawrev-21198	3142	15	that	that	SCONJ
inlawrev-21198	3142	16	the	the	DET
inlawrev-21198	3142	17	interests	interest	NOUN
inlawrev-21198	3142	18	transferred	transfer	VERB
inlawrev-21198	3142	19	should	should	AUX
inlawrev-21198	3142	20	have	have	AUX
inlawrev-21198	3142	21	been	be	AUX
inlawrev-21198	3142	22	valued	value	VERB
inlawrev-21198	3142	23	as	as	ADP
inlawrev-21198	3142	24	life	life	NOUN
inlawrev-21198	3142	25	estates	estate	NOUN
inlawrev-21198	3142	26	and	and	CCONJ
inlawrev-21198	3142	27	the	the	DET
inlawrev-21198	3142	28	probate	probate	NOUN
inlawrev-21198	3142	29	court	court	NOUN
inlawrev-21198	3142	30	granted	grant	VERB
inlawrev-21198	3142	31	summary	summary	NOUN
inlawrev-21198	3142	32	judgment	judgment	NOUN
inlawrev-21198	3142	33	for	for	ADP
inlawrev-21198	3142	34	the	the	DET
inlawrev-21198	3142	35	estate	estate	NOUN
inlawrev-21198	3142	36	.	.	PUNCT
inlawrev-21198	3143	1	one957	one957	NOUN
inlawrev-21198	3143	2	reason	reason	NOUN
inlawrev-21198	3143	3	this	this	DET
inlawrev-21198	3143	4	issue	issue	NOUN
inlawrev-21198	3143	5	arose	arise	VERB
inlawrev-21198	3143	6	is	be	AUX
inlawrev-21198	3143	7	because	because	SCONJ
inlawrev-21198	3143	8	the	the	DET
inlawrev-21198	3143	9	actuarial	actuarial	ADJ
inlawrev-21198	3143	10	tables	table	NOUN
inlawrev-21198	3143	11	used	use	VERB
inlawrev-21198	3143	12	for	for	ADP
inlawrev-21198	3143	13	valuing	value	VERB
inlawrev-21198	3143	14	life	life	NOUN
inlawrev-21198	3143	15	estates	estate	NOUN
inlawrev-21198	3143	16	for	for	ADP
inlawrev-21198	3143	17	death	death	NOUN
inlawrev-21198	3143	18	tax	tax	NOUN
inlawrev-21198	3143	19	purposes	purpose	NOUN
inlawrev-21198	3143	20	were	be	AUX
inlawrev-21198	3143	21	more	more	ADV
inlawrev-21198	3143	22	favorable	favorable	ADJ
inlawrev-21198	3143	23	to	to	ADP
inlawrev-21198	3143	24	the	the	DET
inlawrev-21198	3143	25	beneficiaries	beneficiary	NOUN
inlawrev-21198	3143	26	for	for	ADP
inlawrev-21198	3143	27	death	death	NOUN
inlawrev-21198	3143	28	tax	tax	NOUN
inlawrev-21198	3143	29	945	945	NUM
inlawrev-21198	3143	30	.	.	PUNCT
inlawrev-21198	3144	1	i	i	PRON
inlawrev-21198	3144	2	d.	d.	PROPN
inlawrev-21198	3144	3	946	946	NUM
inlawrev-21198	3144	4	.	.	PUNCT
inlawrev-21198	3145	1	i	i	PRON
inlawrev-21198	3145	2	d.	d.	PROPN
inlawrev-21198	3145	3	at	at	ADP
inlawrev-21198	3145	4	1291	1291	NUM
inlawrev-21198	3145	5	.	.	PUNCT
inlawrev-21198	3146	1	947	947	NUM
inlawrev-21198	3146	2	.	.	PUNCT
inlawrev-21198	3147	1	i	i	PRON
inlawrev-21198	3147	2	d.	d.	PROPN
inlawrev-21198	3147	3	at	at	ADP
inlawrev-21198	3147	4	1292	1292	NUM
inlawrev-21198	3147	5	.	.	PUNCT
inlawrev-21198	3148	1	948	948	NUM
inlawrev-21198	3148	2	.	.	PUNCT
inlawrev-21198	3149	1	i	i	PRON
inlawrev-21198	3149	2	d.	d.	PROPN
inlawrev-21198	3149	3	at	at	ADP
inlawrev-21198	3149	4	1293	1293	NUM
inlawrev-21198	3149	5	.	.	PUNCT
inlawrev-21198	3150	1	949	949	NUM
inlawrev-21198	3150	2	.	.	PUNCT
inlawrev-21198	3151	1	i	i	PRON
inlawrev-21198	3151	2	d.	d.	PROPN
inlawrev-21198	3151	3	950	950	NUM
inlawrev-21198	3151	4	.	.	PUNCT
inlawrev-21198	3152	1	i	i	PRON
inlawrev-21198	3152	2	d.	d.	PROPN
inlawrev-21198	3152	3	at	at	ADP
inlawrev-21198	3152	4	1294	1294	NUM
inlawrev-21198	3152	5	.	.	PUNCT
inlawrev-21198	3153	1	951	951	NUM
inlawrev-21198	3153	2	.	.	PUNCT
inlawrev-21198	3154	1	i	i	PRON
inlawrev-21198	3154	2	d.	d.	PROPN
inlawrev-21198	3154	3	952	952	NUM
inlawrev-21198	3154	4	.	.	PUNCT
inlawrev-21198	3155	1	42	42	NUM
inlawrev-21198	3155	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	3155	3	178	178	NUM
inlawrev-21198	3155	4	(	(	PUNCT
inlawrev-21198	3155	5	ind	ind	NOUN
inlawrev-21198	3155	6	.	.	PUNCT
inlawrev-21198	3156	1	t.c	t.c	PROPN
inlawrev-21198	3156	2	.	.	PROPN
inlawrev-21198	3156	3	2015	2015	NUM
inlawrev-21198	3156	4	)	)	PUNCT
inlawrev-21198	3156	5	.	.	PUNCT
inlawrev-21198	3157	1	953	953	X
inlawrev-21198	3157	2	.	.	PUNCT
inlawrev-21198	3158	1	i	i	PRON
inlawrev-21198	3158	2	d.	d.	PROPN
inlawrev-21198	3158	3	at	at	ADP
inlawrev-21198	3158	4	179	179	NUM
inlawrev-21198	3158	5	.	.	PUNCT
inlawrev-21198	3159	1	954	954	NUM
inlawrev-21198	3159	2	.	.	PUNCT
inlawrev-21198	3160	1	i	i	PRON
inlawrev-21198	3160	2	d.	d.	PROPN
inlawrev-21198	3160	3	955	955	NUM
inlawrev-21198	3160	4	.	.	PUNCT
inlawrev-21198	3161	1	i	i	PRON
inlawrev-21198	3161	2	d.	d.	PROPN
inlawrev-21198	3161	3	at	at	ADP
inlawrev-21198	3161	4	180	180	NUM
inlawrev-21198	3161	5	.	.	PUNCT
inlawrev-21198	3161	6	956	956	NUM
inlawrev-21198	3161	7	.	.	PUNCT
inlawrev-21198	3162	1	i	i	PRON
inlawrev-21198	3162	2	d.	d.	PROPN
inlawrev-21198	3162	3	957	957	NUM
inlawrev-21198	3162	4	.	.	PUNCT
inlawrev-21198	3163	1	i	i	PRON
inlawrev-21198	3163	2	d.	d.	PROPN
inlawrev-21198	3163	3	1312	1312	NUM
inlawrev-21198	3163	4	indiana	indiana	PROPN
inlawrev-21198	3163	5	law	law	PROPN
inlawrev-21198	3163	6	review	review	NOUN
inlawrev-21198	3164	1	[	[	X
inlawrev-21198	3164	2	vol	vol	NOUN
inlawrev-21198	3164	3	.	.	PUNCT
inlawrev-21198	3165	1	49:1235	49:1235	NUM
inlawrev-21198	3165	2	purposes	purpose	NOUN
inlawrev-21198	3165	3	than	than	SCONJ
inlawrev-21198	3165	4	were	be	AUX
inlawrev-21198	3165	5	the	the	DET
inlawrev-21198	3165	6	actuarial	actuarial	ADJ
inlawrev-21198	3165	7	tables	table	NOUN
inlawrev-21198	3165	8	which	which	PRON
inlawrev-21198	3165	9	were	be	AUX
inlawrev-21198	3165	10	utilized	utilize	VERB
inlawrev-21198	3165	11	for	for	ADP
inlawrev-21198	3165	12	valuing	value	VERB
inlawrev-21198	3165	13	annuities	annuity	NOUN
inlawrev-21198	3165	14	.	.	PUNCT
inlawrev-21198	3166	1	thus	thus	ADV
inlawrev-21198	3166	2	,	,	PUNCT
inlawrev-21198	3166	3	the	the	DET
inlawrev-21198	3166	4	department	department	NOUN
inlawrev-21198	3166	5	initiated	initiate	VERB
inlawrev-21198	3166	6	a	a	DET
inlawrev-21198	3166	7	tax	tax	NOUN
inlawrev-21198	3166	8	appealed	appeal	VERB
inlawrev-21198	3166	9	to	to	ADP
inlawrev-21198	3166	10	the	the	DET
inlawrev-21198	3166	11	tax	tax	NOUN
inlawrev-21198	3166	12	court.958	court.958	PRON
inlawrev-21198	3166	13	959	959	NUM
inlawrev-21198	3166	14	on	on	ADP
inlawrev-21198	3166	15	appeal	appeal	NOUN
inlawrev-21198	3166	16	to	to	ADP
inlawrev-21198	3166	17	the	the	DET
inlawrev-21198	3166	18	tax	tax	NOUN
inlawrev-21198	3166	19	court	court	NOUN
inlawrev-21198	3166	20	,	,	PUNCT
inlawrev-21198	3166	21	the	the	DET
inlawrev-21198	3166	22	department	department	NOUN
inlawrev-21198	3166	23	maintained	maintain	VERB
inlawrev-21198	3166	24	that	that	SCONJ
inlawrev-21198	3166	25	the	the	DET
inlawrev-21198	3166	26	probate	probate	NOUN
inlawrev-21198	3166	27	court	court	NOUN
inlawrev-21198	3166	28	erred	err	VERB
inlawrev-21198	3166	29	in	in	ADP
inlawrev-21198	3166	30	determining	determine	VERB
inlawrev-21198	3166	31	the	the	DET
inlawrev-21198	3166	32	transferred	transfer	VERB
inlawrev-21198	3166	33	interests	interest	NOUN
inlawrev-21198	3166	34	as	as	ADP
inlawrev-21198	3166	35	life	life	NOUN
inlawrev-21198	3166	36	estates	estate	NOUN
inlawrev-21198	3166	37	.	.	PUNCT
inlawrev-21198	3167	1	however	however	ADV
inlawrev-21198	3167	2	,	,	PUNCT
inlawrev-21198	3167	3	the960	the960	PROPN
inlawrev-21198	3167	4	tax	tax	NOUN
inlawrev-21198	3167	5	court	court	NOUN
inlawrev-21198	3167	6	ruled	rule	VERB
inlawrev-21198	3167	7	that	that	SCONJ
inlawrev-21198	3167	8	the	the	DET
inlawrev-21198	3167	9	presence	presence	NOUN
inlawrev-21198	3167	10	of	of	ADP
inlawrev-21198	3167	11	certain	certain	ADJ
inlawrev-21198	3167	12	words	word	NOUN
inlawrev-21198	3167	13	showed	show	VERB
inlawrev-21198	3167	14	that	that	SCONJ
inlawrev-21198	3167	15	the	the	PRON
inlawrev-21198	3167	16	will	will	AUX
inlawrev-21198	3167	17	intended	intend	VERB
inlawrev-21198	3167	18	to	to	PART
inlawrev-21198	3167	19	convey	convey	VERB
inlawrev-21198	3167	20	the	the	DET
inlawrev-21198	3167	21	interests	interest	NOUN
inlawrev-21198	3167	22	as	as	ADP
inlawrev-21198	3167	23	life	life	NOUN
inlawrev-21198	3167	24	estates	estate	NOUN
inlawrev-21198	3167	25	,	,	PUNCT
inlawrev-21198	3167	26	and	and	CCONJ
inlawrev-21198	3167	27	not	not	PART
inlawrev-21198	3167	28	annuities	annuity	NOUN
inlawrev-21198	3167	29	.	.	PUNCT
inlawrev-21198	3168	1	further	far	ADV
inlawrev-21198	3168	2	,	,	PUNCT
inlawrev-21198	3168	3	given	give	VERB
inlawrev-21198	3168	4	the961	the961	PROPN
inlawrev-21198	3168	5	extremely	extremely	ADV
inlawrev-21198	3168	6	broad	broad	ADJ
inlawrev-21198	3168	7	grant	grant	NOUN
inlawrev-21198	3168	8	,	,	PUNCT
inlawrev-21198	3168	9	the	the	DET
inlawrev-21198	3168	10	tax	tax	NOUN
inlawrev-21198	3168	11	court	court	NOUN
inlawrev-21198	3168	12	concluded	conclude	VERB
inlawrev-21198	3168	13	that	that	SCONJ
inlawrev-21198	3168	14	the	the	PRON
inlawrev-21198	3168	15	will	will	AUX
inlawrev-21198	3168	16	simply	simply	ADV
inlawrev-21198	3168	17	intended	intend	VERB
inlawrev-21198	3168	18	the	the	DET
inlawrev-21198	3168	19	“	"	PUNCT
inlawrev-21198	3168	20	fixed	fix	VERB
inlawrev-21198	3168	21	”	"	PUNCT
inlawrev-21198	3168	22	amounts	amount	NOUN
inlawrev-21198	3168	23	of	of	ADP
inlawrev-21198	3168	24	$	$	SYM
inlawrev-21198	3168	25	1,250	1,250	NUM
inlawrev-21198	3168	26	and	and	CCONJ
inlawrev-21198	3168	27	$	$	SYM
inlawrev-21198	3168	28	1,000	1,000	NUM
inlawrev-21198	3168	29	per	per	ADP
inlawrev-21198	3168	30	month	month	NOUN
inlawrev-21198	3168	31	to	to	PART
inlawrev-21198	3168	32	be	be	AUX
inlawrev-21198	3168	33	minimum	minimum	ADJ
inlawrev-21198	3168	34	trust	trust	NOUN
inlawrev-21198	3168	35	distributions	distribution	NOUN
inlawrev-21198	3168	36	.	.	PUNCT
inlawrev-21198	3169	1	therefore	therefore	ADV
inlawrev-21198	3169	2	,	,	PUNCT
inlawrev-21198	3169	3	the	the	DET
inlawrev-21198	3169	4	tax	tax	NOUN
inlawrev-21198	3169	5	court	court	NOUN
inlawrev-21198	3169	6	held	hold	VERB
inlawrev-21198	3169	7	that	that	SCONJ
inlawrev-21198	3169	8	the	the	DET
inlawrev-21198	3169	9	words	word	NOUN
inlawrev-21198	3169	10	demonstrated	demonstrate	VERB
inlawrev-21198	3169	11	intent962	intent962	PROPN
inlawrev-21198	3169	12	to	to	PART
inlawrev-21198	3169	13	convey	convey	VERB
inlawrev-21198	3169	14	life	life	NOUN
inlawrev-21198	3169	15	estates	estate	NOUN
inlawrev-21198	3169	16	.	.	PUNCT
inlawrev-21198	3170	1	therefore	therefore	ADV
inlawrev-21198	3170	2	,	,	PUNCT
inlawrev-21198	3170	3	the	the	DET
inlawrev-21198	3170	4	probate	probate	NOUN
inlawrev-21198	3170	5	court	court	NOUN
inlawrev-21198	3170	6	did	do	AUX
inlawrev-21198	3170	7	not	not	PART
inlawrev-21198	3170	8	err	err	VERB
inlawrev-21198	3170	9	in	in	ADP
inlawrev-21198	3170	10	deciding	decide	VERB
inlawrev-21198	3170	11	that963	that963	PROPN
inlawrev-21198	3170	12	those	those	DET
inlawrev-21198	3170	13	interests	interest	NOUN
inlawrev-21198	3170	14	were	be	AUX
inlawrev-21198	3170	15	to	to	PART
inlawrev-21198	3170	16	be	be	AUX
inlawrev-21198	3170	17	valued	value	VERB
inlawrev-21198	3170	18	as	as	ADP
inlawrev-21198	3170	19	life	life	NOUN
inlawrev-21198	3170	20	estates	estate	NOUN
inlawrev-21198	3170	21	and	and	CCONJ
inlawrev-21198	3170	22	not	not	PART
inlawrev-21198	3170	23	as	as	ADP
inlawrev-21198	3170	24	annuities.964	annuities.964	PROPN
inlawrev-21198	3170	25	2	2	NUM
inlawrev-21198	3170	26	.	.	PUNCT
inlawrev-21198	3170	27	indiana	indiana	PROPN
inlawrev-21198	3170	28	department	department	PROPN
inlawrev-21198	3170	29	of	of	ADP
inlawrev-21198	3170	30	state	state	PROPN
inlawrev-21198	3170	31	revenue	revenue	NOUN
inlawrev-21198	3170	32	v.	v.	ADP
inlawrev-21198	3170	33	k	k	PROPN
inlawrev-21198	3170	34	eenan	eenan	PROPN
inlawrev-21198	3170	35	.	.	PUNCT
inlawrev-21198	3171	1	—	—	PUNCT
inlawrev-21198	3171	2	m	m	VERB
inlawrev-21198	3171	3	ary	ary	PROPN
inlawrev-21198	3171	4	leighton	leighton	PROPN
inlawrev-21198	3171	5	died965	died965	PROPN
inlawrev-21198	3171	6	in	in	ADP
inlawrev-21198	3171	7	2001	2001	NUM
inlawrev-21198	3171	8	.	.	PUNCT
inlawrev-21198	3172	1	thereafter	thereafter	ADV
inlawrev-21198	3172	2	arose	arise	VERB
inlawrev-21198	3172	3	a	a	DET
inlawrev-21198	3172	4	dispute	dispute	NOUN
inlawrev-21198	3172	5	concerning	concern	VERB
inlawrev-21198	3172	6	the	the	DET
inlawrev-21198	3172	7	management	management	NOUN
inlawrev-21198	3172	8	and	and	CCONJ
inlawrev-21198	3172	9	disposition	disposition	NOUN
inlawrev-21198	3172	10	of	of	ADP
inlawrev-21198	3172	11	certain	certain	ADJ
inlawrev-21198	3172	12	assets	asset	NOUN
inlawrev-21198	3172	13	within	within	ADP
inlawrev-21198	3172	14	her	her	PRON
inlawrev-21198	3172	15	estate	estate	NOUN
inlawrev-21198	3172	16	.	.	PUNCT
inlawrev-21198	3173	1	regardless	regardless	ADV
inlawrev-21198	3173	2	,	,	PUNCT
inlawrev-21198	3173	3	judd	judd	PROPN
inlawrev-21198	3173	4	’s	’s	PART
inlawrev-21198	3173	5	estate	estate	NOUN
inlawrev-21198	3173	6	remitted	remit	VERB
inlawrev-21198	3173	7	to	to	ADP
inlawrev-21198	3173	8	the966	the966	PROPN
inlawrev-21198	3173	9	county	county	NOUN
inlawrev-21198	3173	10	treasurer	treasurer	NOUN
inlawrev-21198	3173	11	an	an	DET
inlawrev-21198	3173	12	estimated	estimate	VERB
inlawrev-21198	3173	13	inheritance	inheritance	NOUN
inlawrev-21198	3173	14	tax	tax	NOUN
inlawrev-21198	3173	15	payment	payment	NOUN
inlawrev-21198	3173	16	.	.	PUNCT
inlawrev-21198	3174	1	subsequently	subsequently	ADV
inlawrev-21198	3174	2	,	,	PUNCT
inlawrev-21198	3174	3	judd’s967	judd’s967	NOUN
inlawrev-21198	3174	4	estate	estate	NOUN
inlawrev-21198	3174	5	and	and	CCONJ
inlawrev-21198	3174	6	the	the	DET
inlawrev-21198	3174	7	irs	irs	PROPN
inlawrev-21198	3174	8	filed	file	VERB
inlawrev-21198	3174	9	a	a	DET
inlawrev-21198	3174	10	stipulation	stipulation	NOUN
inlawrev-21198	3174	11	of	of	ADP
inlawrev-21198	3174	12	settlement	settlement	NOUN
inlawrev-21198	3174	13	in	in	ADP
inlawrev-21198	3174	14	which	which	PRON
inlawrev-21198	3174	15	the	the	DET
inlawrev-21198	3174	16	irs	irs	PROPN
inlawrev-21198	3174	17	agreed	agree	VERB
inlawrev-21198	3174	18	to	to	PART
inlawrev-21198	3174	19	keep	keep	VERB
inlawrev-21198	3174	20	the	the	DET
inlawrev-21198	3174	21	judd	judd	PROPN
inlawrev-21198	3174	22	estate	estate	NOUN
inlawrev-21198	3174	23	open	open	ADJ
inlawrev-21198	3174	24	until	until	SCONJ
inlawrev-21198	3174	25	a	a	DET
inlawrev-21198	3174	26	refund	refund	NOUN
inlawrev-21198	3174	27	problem	problem	NOUN
inlawrev-21198	3174	28	was	be	AUX
inlawrev-21198	3174	29	resolved	resolve	VERB
inlawrev-21198	3174	30	with	with	ADP
inlawrev-21198	3174	31	judd	judd	PROPN
inlawrev-21198	3174	32	’s	’s	PART
inlawrev-21198	3174	33	estate	estate	NOUN
inlawrev-21198	3174	34	and	and	CCONJ
inlawrev-21198	3174	35	the	the	DET
inlawrev-21198	3174	36	department	department	NOUN
inlawrev-21198	3174	37	.	.	PUNCT
inlawrev-21198	3175	1	then	then	ADV
inlawrev-21198	3175	2	,	,	PUNCT
inlawrev-21198	3175	3	judd	judd	PROPN
inlawrev-21198	3175	4	’s	’s	PART
inlawrev-21198	3175	5	estate	estate	NOUN
inlawrev-21198	3175	6	filed	file	VERB
inlawrev-21198	3175	7	a	a	DET
inlawrev-21198	3175	8	claim	claim	NOUN
inlawrev-21198	3175	9	for	for	ADP
inlawrev-21198	3175	10	refund	refund	NOUN
inlawrev-21198	3175	11	of	of	ADP
inlawrev-21198	3175	12	$	$	SYM
inlawrev-21198	3175	13	644,998968	644,998968	NUM
inlawrev-21198	3175	14	from	from	ADP
inlawrev-21198	3175	15	the	the	DET
inlawrev-21198	3175	16	department	department	NOUN
inlawrev-21198	3175	17	and	and	CCONJ
inlawrev-21198	3175	18	the	the	DET
inlawrev-21198	3175	19	department	department	NOUN
inlawrev-21198	3175	20	denied	deny	VERB
inlawrev-21198	3175	21	the	the	DET
inlawrev-21198	3175	22	refund	refund	NOUN
inlawrev-21198	3175	23	claim	claim	NOUN
inlawrev-21198	3175	24	on	on	ADP
inlawrev-21198	3175	25	the	the	DET
inlawrev-21198	3175	26	basis	basis	NOUN
inlawrev-21198	3175	27	that	that	SCONJ
inlawrev-21198	3175	28	the	the	DET
inlawrev-21198	3175	29	claim	claim	NOUN
inlawrev-21198	3175	30	had	have	AUX
inlawrev-21198	3175	31	not	not	PART
inlawrev-21198	3175	32	been	be	AUX
inlawrev-21198	3175	33	timely	timely	ADV
inlawrev-21198	3175	34	filed	file	VERB
inlawrev-21198	3175	35	.	.	PUNCT
inlawrev-21198	3176	1	the	the	DET
inlawrev-21198	3176	2	department	department	NOUN
inlawrev-21198	3176	3	subsequently	subsequently	ADV
inlawrev-21198	3176	4	argued969	argued969	PROPN
inlawrev-21198	3176	5	that	that	SCONJ
inlawrev-21198	3176	6	the	the	DET
inlawrev-21198	3176	7	probate	probate	NOUN
inlawrev-21198	3176	8	court	court	NOUN
inlawrev-21198	3176	9	lacked	lack	VERB
inlawrev-21198	3176	10	subject	subject	NOUN
inlawrev-21198	3176	11	matter	matter	NOUN
inlawrev-21198	3176	12	jurisdiction	jurisdiction	NOUN
inlawrev-21198	3176	13	with	with	ADP
inlawrev-21198	3176	14	respect	respect	NOUN
inlawrev-21198	3176	15	to	to	ADP
inlawrev-21198	3176	16	this	this	DET
inlawrev-21198	3176	17	matter	matter	NOUN
inlawrev-21198	3176	18	.	.	PUNCT
inlawrev-21198	3177	1	then	then	ADV
inlawrev-21198	3177	2	,	,	PUNCT
inlawrev-21198	3177	3	the	the	DET
inlawrev-21198	3177	4	probate	probate	NOUN
inlawrev-21198	3177	5	court	court	NOUN
inlawrev-21198	3177	6	denied	deny	VERB
inlawrev-21198	3177	7	the	the	DET
inlawrev-21198	3177	8	department	department	NOUN
inlawrev-21198	3177	9	’s	’s	PART
inlawrev-21198	3177	10	motion	motion	NOUN
inlawrev-21198	3177	11	to	to	PART
inlawrev-21198	3177	12	dismiss	dismiss	VERB
inlawrev-21198	3177	13	and970	and970	PROPN
inlawrev-21198	3177	14	the	the	DET
inlawrev-21198	3177	15	probate	probate	NOUN
inlawrev-21198	3177	16	court	court	NOUN
inlawrev-21198	3177	17	granted	grant	VERB
inlawrev-21198	3177	18	summary	summary	NOUN
inlawrev-21198	3177	19	judgment	judgment	NOUN
inlawrev-21198	3177	20	in	in	ADP
inlawrev-21198	3177	21	favor	favor	NOUN
inlawrev-21198	3177	22	of	of	ADP
inlawrev-21198	3177	23	judd	judd	PROPN
inlawrev-21198	3177	24	’s	’s	PART
inlawrev-21198	3177	25	estate	estate	NOUN
inlawrev-21198	3177	26	.	.	PUNCT
inlawrev-21198	3178	1	next,971	next,971	PUNCT
inlawrev-21198	3178	2	the	the	DET
inlawrev-21198	3178	3	department	department	NOUN
inlawrev-21198	3178	4	appealed	appeal	VERB
inlawrev-21198	3178	5	to	to	ADP
inlawrev-21198	3178	6	the	the	DET
inlawrev-21198	3178	7	tax	tax	NOUN
inlawrev-21198	3178	8	court	court	NOUN
inlawrev-21198	3178	9	for	for	ADP
inlawrev-21198	3178	10	a	a	DET
inlawrev-21198	3178	11	decision	decision	NOUN
inlawrev-21198	3178	12	on	on	ADP
inlawrev-21198	3178	13	the	the	DET
inlawrev-21198	3178	14	issue	issue	NOUN
inlawrev-21198	3178	15	.	.	PUNCT
inlawrev-21198	3179	1	972	972	NUM
inlawrev-21198	3180	1	the	the	DET
inlawrev-21198	3180	2	tax	tax	NOUN
inlawrev-21198	3180	3	court	court	NOUN
inlawrev-21198	3180	4	had	have	VERB
inlawrev-21198	3180	5	to	to	PART
inlawrev-21198	3180	6	decide	decide	VERB
inlawrev-21198	3180	7	when	when	SCONJ
inlawrev-21198	3180	8	the	the	DET
inlawrev-21198	3180	9	inheritance	inheritance	NOUN
inlawrev-21198	3180	10	tax	tax	NOUN
inlawrev-21198	3180	11	liability	liability	NOUN
inlawrev-21198	3180	12	of	of	ADP
inlawrev-21198	3180	13	judd	judd	PROPN
inlawrev-21198	3180	14	’s	’s	PART
inlawrev-21198	3180	15	estate	estate	NOUN
inlawrev-21198	3180	16	was	be	AUX
inlawrev-21198	3180	17	finally	finally	ADV
inlawrev-21198	3180	18	determined	determine	VERB
inlawrev-21198	3180	19	.	.	PUNCT
inlawrev-21198	3181	1	the	the	DET
inlawrev-21198	3181	2	department	department	NOUN
inlawrev-21198	3181	3	’s	’	VERB
inlawrev-21198	3181	4	argued	argue	VERB
inlawrev-21198	3181	5	that	that	SCONJ
inlawrev-21198	3181	6	the	the	DET
inlawrev-21198	3181	7	inheritance	inheritance	NOUN
inlawrev-21198	3181	8	tax973	tax973	NOUN
inlawrev-21198	3181	9	liability	liability	NOUN
inlawrev-21198	3181	10	was	be	AUX
inlawrev-21198	3181	11	finally	finally	ADV
inlawrev-21198	3181	12	determined	determine	VERB
inlawrev-21198	3181	13	when	when	SCONJ
inlawrev-21198	3181	14	the	the	DET
inlawrev-21198	3181	15	probate	probate	NOUN
inlawrev-21198	3181	16	court	court	NOUN
inlawrev-21198	3181	17	issued	issue	VERB
inlawrev-21198	3181	18	its	its	PRON
inlawrev-21198	3181	19	order.974	order.974	NOUN
inlawrev-21198	3181	20	however	however	ADV
inlawrev-21198	3181	21	,	,	PUNCT
inlawrev-21198	3181	22	judd	judd	PROPN
inlawrev-21198	3181	23	’s	’s	PART
inlawrev-21198	3181	24	estate	estate	NOUN
inlawrev-21198	3181	25	countered	counter	VERB
inlawrev-21198	3181	26	that	that	SCONJ
inlawrev-21198	3181	27	an	an	DET
inlawrev-21198	3181	28	estate	estate	NOUN
inlawrev-21198	3181	29	’s	’s	PART
inlawrev-21198	3181	30	indiana	indiana	PROPN
inlawrev-21198	3181	31	inheritance	inheritance	PROPN
inlawrev-21198	3181	32	tax	tax	NOUN
inlawrev-21198	3181	33	liability	liability	NOUN
inlawrev-21198	3181	34	958	958	NUM
inlawrev-21198	3181	35	.	.	PUNCT
inlawrev-21198	3182	1	i	i	PRON
inlawrev-21198	3182	2	d.	d.	PROPN
inlawrev-21198	3182	3	at	at	ADP
inlawrev-21198	3182	4	180	180	NUM
inlawrev-21198	3182	5	-	-	SYM
inlawrev-21198	3182	6	81	81	NUM
inlawrev-21198	3182	7	.	.	NOUN
inlawrev-21198	3182	8	959	959	NUM
inlawrev-21198	3182	9	.	.	PUNCT
inlawrev-21198	3183	1	i	i	PRON
inlawrev-21198	3183	2	d.	d.	PROPN
inlawrev-21198	3183	3	at	at	ADP
inlawrev-21198	3183	4	180	180	NUM
inlawrev-21198	3183	5	.	.	PUNCT
inlawrev-21198	3184	1	960	960	NUM
inlawrev-21198	3184	2	.	.	PUNCT
inlawrev-21198	3185	1	i	i	PRON
inlawrev-21198	3185	2	d.	d.	PROPN
inlawrev-21198	3185	3	at	at	ADP
inlawrev-21198	3185	4	181	181	NUM
inlawrev-21198	3185	5	.	.	PUNCT
inlawrev-21198	3186	1	961	961	NUM
inlawrev-21198	3186	2	.	.	PUNCT
inlawrev-21198	3187	1	i	i	PRON
inlawrev-21198	3187	2	d.	d.	PROPN
inlawrev-21198	3187	3	962	962	NUM
inlawrev-21198	3187	4	.	.	PUNCT
inlawrev-21198	3188	1	i	i	PRON
inlawrev-21198	3188	2	d.	d.	PROPN
inlawrev-21198	3188	3	at	at	ADP
inlawrev-21198	3188	4	182	182	NUM
inlawrev-21198	3188	5	.	.	PUNCT
inlawrev-21198	3189	1	963	963	NUM
inlawrev-21198	3189	2	.	.	PUNCT
inlawrev-21198	3190	1	i	i	PRON
inlawrev-21198	3190	2	d.	d.	PROPN
inlawrev-21198	3190	3	964	964	NUM
inlawrev-21198	3190	4	.	.	PUNCT
inlawrev-21198	3191	1	i	i	PRON
inlawrev-21198	3191	2	d.	d.	PROPN
inlawrev-21198	3191	3	965	965	NUM
inlawrev-21198	3191	4	.	.	PUNCT
inlawrev-21198	3192	1	42	42	NUM
inlawrev-21198	3192	2	n.e.3d	n.e.3d	NUM
inlawrev-21198	3192	3	1056	1056	NUM
inlawrev-21198	3192	4	(	(	PUNCT
inlawrev-21198	3192	5	ind	ind	NOUN
inlawrev-21198	3192	6	.	.	PUNCT
inlawrev-21198	3193	1	t.c	t.c	PROPN
inlawrev-21198	3193	2	.	.	PROPN
inlawrev-21198	3193	3	2015	2015	NUM
inlawrev-21198	3193	4	)	)	PUNCT
inlawrev-21198	3193	5	.	.	PUNCT
inlawrev-21198	3194	1	966	966	NUM
inlawrev-21198	3194	2	.	.	PUNCT
inlawrev-21198	3195	1	i	i	PRON
inlawrev-21198	3195	2	d.	d.	PROPN
inlawrev-21198	3195	3	at	at	ADP
inlawrev-21198	3195	4	1057	1057	NUM
inlawrev-21198	3195	5	.	.	PUNCT
inlawrev-21198	3196	1	967	967	NUM
inlawrev-21198	3196	2	.	.	PUNCT
inlawrev-21198	3197	1	i	i	PRON
inlawrev-21198	3197	2	d.	d.	PROPN
inlawrev-21198	3197	3	at	at	ADP
inlawrev-21198	3197	4	1058	1058	NUM
inlawrev-21198	3197	5	.	.	PUNCT
inlawrev-21198	3198	1	968	968	NUM
inlawrev-21198	3198	2	.	.	PUNCT
inlawrev-21198	3199	1	i	i	PRON
inlawrev-21198	3199	2	d.	d.	PROPN
inlawrev-21198	3199	3	969	969	NUM
inlawrev-21198	3199	4	.	.	PUNCT
inlawrev-21198	3200	1	i	i	PRON
inlawrev-21198	3200	2	d.	d.	PROPN
inlawrev-21198	3200	3	at	at	ADP
inlawrev-21198	3200	4	1059	1059	NUM
inlawrev-21198	3200	5	.	.	PUNCT
inlawrev-21198	3201	1	970	970	NUM
inlawrev-21198	3201	2	.	.	PUNCT
inlawrev-21198	3202	1	i	i	PRON
inlawrev-21198	3202	2	d.	d.	PROPN
inlawrev-21198	3202	3	971	971	NUM
inlawrev-21198	3202	4	.	.	PUNCT
inlawrev-21198	3203	1	i	i	PRON
inlawrev-21198	3203	2	d.	d.	PROPN
inlawrev-21198	3203	3	972	972	NUM
inlawrev-21198	3203	4	.	.	PUNCT
inlawrev-21198	3204	1	i	i	PRON
inlawrev-21198	3204	2	d.	d.	PROPN
inlawrev-21198	3204	3	973	973	NUM
inlawrev-21198	3204	4	.	.	PUNCT
inlawrev-21198	3205	1	i	i	PRON
inlawrev-21198	3205	2	d.	d.	PROPN
inlawrev-21198	3205	3	at	at	ADP
inlawrev-21198	3205	4	1060	1060	NUM
inlawrev-21198	3205	5	.	.	PUNCT
inlawrev-21198	3206	1	974	974	NUM
inlawrev-21198	3206	2	.	.	PUNCT
inlawrev-21198	3207	1	i	i	PRON
inlawrev-21198	3207	2	d.	d.	PROPN
inlawrev-21198	3207	3	2016	2016	NUM
inlawrev-21198	3207	4	]	]	PUNCT
inlawrev-21198	3208	1	taxation	taxation	NOUN
inlawrev-21198	3208	2	1313	1313	NUM
inlawrev-21198	3208	3	can	can	AUX
inlawrev-21198	3208	4	not	not	PART
inlawrev-21198	3208	5	be	be	AUX
inlawrev-21198	3208	6	finally	finally	ADV
inlawrev-21198	3208	7	determined	determine	VERB
inlawrev-21198	3208	8	until	until	ADP
inlawrev-21198	3208	9	the	the	DET
inlawrev-21198	3208	10	final	final	ADJ
inlawrev-21198	3208	11	determination	determination	NOUN
inlawrev-21198	3208	12	of	of	ADP
inlawrev-21198	3208	13	its	its	PRON
inlawrev-21198	3208	14	federal	federal	ADJ
inlawrev-21198	3208	15	estate	estate	NOUN
inlawrev-21198	3208	16	tax	tax	NOUN
inlawrev-21198	3208	17	liability.975	liability.975	PROPN
inlawrev-21198	3208	18	in	in	ADP
inlawrev-21198	3208	19	this	this	DET
inlawrev-21198	3208	20	case	case	NOUN
inlawrev-21198	3208	21	,	,	PUNCT
inlawrev-21198	3208	22	the	the	DET
inlawrev-21198	3208	23	t	t	NOUN
inlawrev-21198	3208	24	ax	ax	NOUN
inlawrev-21198	3208	25	c	c	PROPN
inlawrev-21198	3208	26	ourt	ourt	PROPN
inlawrev-21198	3208	27	held	hold	VERB
inlawrev-21198	3208	28	that	that	SCONJ
inlawrev-21198	3208	29	the	the	DET
inlawrev-21198	3208	30	general	general	ADJ
inlawrev-21198	3208	31	assembly	assembly	NOUN
inlawrev-21198	3208	32	had	have	AUX
inlawrev-21198	3208	33	always	always	ADV
inlawrev-21198	3208	34	intended	intend	VERB
inlawrev-21198	3208	35	that	that	SCONJ
inlawrev-21198	3208	36	the	the	DET
inlawrev-21198	3208	37	deadline	deadline	NOUN
inlawrev-21198	3208	38	for	for	ADP
inlawrev-21198	3208	39	filing	file	VERB
inlawrev-21198	3208	40	an	an	DET
inlawrev-21198	3208	41	indiana	indiana	PROPN
inlawrev-21198	3208	42	inheritance	inheritance	NOUN
inlawrev-21198	3208	43	tax	tax	NOUN
inlawrev-21198	3208	44	refund	refund	NOUN
inlawrev-21198	3208	45	claim	claim	NOUN
inlawrev-21198	3208	46	be	be	AUX
inlawrev-21198	3208	47	connected	connect	VERB
inlawrev-21198	3208	48	to	to	ADP
inlawrev-21198	3208	49	either	either	CCONJ
inlawrev-21198	3208	50	the	the	DET
inlawrev-21198	3208	51	tax	tax	NOUN
inlawrev-21198	3208	52	payment	payment	NOUN
inlawrev-21198	3208	53	or	or	CCONJ
inlawrev-21198	3208	54	the	the	DET
inlawrev-21198	3208	55	probate	probate	NOUN
inlawrev-21198	3208	56	court	court	NOUN
inlawrev-21198	3208	57	’s	’s	PART
inlawrev-21198	3208	58	order	order	NOUN
inlawrev-21198	3208	59	deciding	decide	VERB
inlawrev-21198	3208	60	the	the	DET
inlawrev-21198	3208	61	amount	amount	NOUN
inlawrev-21198	3208	62	of	of	ADP
inlawrev-21198	3208	63	inheritance	inheritance	NOUN
inlawrev-21198	3208	64	tax	tax	NOUN
inlawrev-21198	3208	65	due	due	ADJ
inlawrev-21198	3208	66	.	.	PUNCT
inlawrev-21198	3209	1	m	m	AUX
inlawrev-21198	3209	2	oreover	oreover	ADJ
inlawrev-21198	3209	3	,	,	PUNCT
inlawrev-21198	3209	4	the	the	DET
inlawrev-21198	3209	5	tax	tax	NOUN
inlawrev-21198	3209	6	court	court	NOUN
inlawrev-21198	3209	7	was	be	AUX
inlawrev-21198	3209	8	not	not	PART
inlawrev-21198	3209	9	persuaded	persuade	VERB
inlawrev-21198	3209	10	by976	by976	NOUN
inlawrev-21198	3209	11	an	an	DET
inlawrev-21198	3209	12	argument	argument	NOUN
inlawrev-21198	3209	13	that	that	SCONJ
inlawrev-21198	3209	14	the	the	DET
inlawrev-21198	3209	15	indiana	indiana	PROPN
inlawrev-21198	3209	16	inheritance	inheritance	NOUN
inlawrev-21198	3209	17	tax	tax	NOUN
inlawrev-21198	3209	18	liability	liability	NOUN
inlawrev-21198	3209	19	of	of	ADP
inlawrev-21198	3209	20	judd	judd	PROPN
inlawrev-21198	3209	21	’s	’s	PART
inlawrev-21198	3209	22	estate	estate	NOUN
inlawrev-21198	3209	23	was	be	AUX
inlawrev-21198	3209	24	not	not	PART
inlawrev-21198	3209	25	finally	finally	ADV
inlawrev-21198	3209	26	determined	determine	VERB
inlawrev-21198	3209	27	at	at	ADP
inlawrev-21198	3209	28	the	the	DET
inlawrev-21198	3209	29	time	time	NOUN
inlawrev-21198	3209	30	when	when	SCONJ
inlawrev-21198	3209	31	judd	judd	PROPN
inlawrev-21198	3209	32	’s	’s	PART
inlawrev-21198	3209	33	estate	estate	NOUN
inlawrev-21198	3209	34	filed	file	VERB
inlawrev-21198	3209	35	its	its	PRON
inlawrev-21198	3209	36	refund	refund	NOUN
inlawrev-21198	3209	37	claim	claim	NOUN
inlawrev-21198	3209	38	because	because	SCONJ
inlawrev-21198	3209	39	its	its	PRON
inlawrev-21198	3209	40	federal	federal	ADJ
inlawrev-21198	3209	41	estate	estate	NOUN
inlawrev-21198	3209	42	tax	tax	NOUN
inlawrev-21198	3209	43	liability	liability	NOUN
inlawrev-21198	3209	44	was	be	AUX
inlawrev-21198	3209	45	still	still	ADV
inlawrev-21198	3209	46	unresolved.977	unresolved.977	PRON
inlawrev-21198	3209	47	thus	thus	ADV
inlawrev-21198	3209	48	,	,	PUNCT
inlawrev-21198	3209	49	the	the	DET
inlawrev-21198	3209	50	tax	tax	NOUN
inlawrev-21198	3209	51	court	court	NOUN
inlawrev-21198	3209	52	held	hold	VERB
inlawrev-21198	3209	53	that	that	SCONJ
inlawrev-21198	3209	54	the	the	DET
inlawrev-21198	3209	55	probate	probate	NOUN
inlawrev-21198	3209	56	court	court	NOUN
inlawrev-21198	3209	57	’s	’s	PART
inlawrev-21198	3209	58	order	order	NOUN
inlawrev-21198	3209	59	stipulating	stipulate	VERB
inlawrev-21198	3209	60	the	the	DET
inlawrev-21198	3209	61	inheritance	inheritance	NOUN
inlawrev-21198	3209	62	tax	tax	NOUN
inlawrev-21198	3209	63	due	due	ADJ
inlawrev-21198	3209	64	is	be	AUX
inlawrev-21198	3209	65	the	the	DET
inlawrev-21198	3209	66	determiner	determiner	NOUN
inlawrev-21198	3209	67	of	of	ADP
inlawrev-21198	3209	68	the	the	DET
inlawrev-21198	3209	69	indiana	indiana	PROPN
inlawrev-21198	3209	70	inheritance	inheritance	NOUN
inlawrev-21198	3209	71	tax	tax	NOUN
inlawrev-21198	3209	72	liability	liability	NOUN
inlawrev-21198	3209	73	of	of	ADP
inlawrev-21198	3209	74	the	the	DET
inlawrev-21198	3209	75	judd	judd	PROPN
inlawrev-21198	3209	76	’s	’s	PART
inlawrev-21198	3209	77	estates	estate	NOUN
inlawrev-21198	3209	78	.	.	PUNCT
inlawrev-21198	3210	1	therefore	therefore	ADV
inlawrev-21198	3210	2	,	,	PUNCT
inlawrev-21198	3210	3	because	because	SCONJ
inlawrev-21198	3210	4	judd	judd	PROPN
inlawrev-21198	3210	5	’s	’s	PART
inlawrev-21198	3210	6	estate	estate	NOUN
inlawrev-21198	3210	7	did	do	AUX
inlawrev-21198	3210	8	not	not	PART
inlawrev-21198	3210	9	timely	timely	ADV
inlawrev-21198	3210	10	file	file	VERB
inlawrev-21198	3210	11	its	its	PRON
inlawrev-21198	3210	12	claim	claim	NOUN
inlawrev-21198	3210	13	for978	for978	VERB
inlawrev-21198	3210	14	refund	refund	VERB
inlawrev-21198	3210	15	with	with	ADP
inlawrev-21198	3210	16	the	the	DET
inlawrev-21198	3210	17	department	department	NOUN
inlawrev-21198	3210	18	under	under	ADP
inlawrev-21198	3210	19	indiana	indiana	PROPN
inlawrev-21198	3210	20	code	code	PROPN
inlawrev-21198	3210	21	section	section	NOUN
inlawrev-21198	3210	22	6	6	NUM
inlawrev-21198	3210	23	-	-	SYM
inlawrev-21198	3210	24	4.1	4.1	NUM
inlawrev-21198	3210	25	-	-	PUNCT
inlawrev-21198	3210	26	10	10	NUM
inlawrev-21198	3210	27	-	-	SYM
inlawrev-21198	3210	28	1	1	NUM
inlawrev-21198	3210	29	,	,	PUNCT
inlawrev-21198	3210	30	the	the	DET
inlawrev-21198	3210	31	court	court	NOUN
inlawrev-21198	3210	32	held	hold	VERB
inlawrev-21198	3210	33	that	that	SCONJ
inlawrev-21198	3210	34	the	the	DET
inlawrev-21198	3210	35	probate	probate	NOUN
inlawrev-21198	3210	36	court	court	NOUN
inlawrev-21198	3210	37	lacked	lack	VERB
inlawrev-21198	3210	38	subject	subject	NOUN
inlawrev-21198	3210	39	matter	matter	NOUN
inlawrev-21198	3210	40	jurisdiction	jurisdiction	NOUN
inlawrev-21198	3210	41	,	,	PUNCT
inlawrev-21198	3210	42	and	and	CCONJ
inlawrev-21198	3210	43	therefore	therefore	ADV
inlawrev-21198	3210	44	,	,	PUNCT
inlawrev-21198	3210	45	the	the	DET
inlawrev-21198	3210	46	probate	probate	NOUN
inlawrev-21198	3210	47	court	court	NOUN
inlawrev-21198	3210	48	should	should	AUX
inlawrev-21198	3210	49	have	have	AUX
inlawrev-21198	3210	50	dismissed	dismiss	VERB
inlawrev-21198	3210	51	the	the	DET
inlawrev-21198	3210	52	case	case	NOUN
inlawrev-21198	3210	53	.	.	PUNCT
inlawrev-21198	3211	1	nevertheless	nevertheless	ADV
inlawrev-21198	3211	2	,	,	PUNCT
inlawrev-21198	3211	3	the	the	DET
inlawrev-21198	3211	4	tax	tax	NOUN
inlawrev-21198	3211	5	court	court	NOUN
inlawrev-21198	3211	6	also979	also979	PROPN
inlawrev-21198	3211	7	determined	determine	VERB
inlawrev-21198	3211	8	that	that	SCONJ
inlawrev-21198	3211	9	judd	judd	PROPN
inlawrev-21198	3211	10	’s	’s	PART
inlawrev-21198	3211	11	estate	estate	NOUN
inlawrev-21198	3211	12	was	be	AUX
inlawrev-21198	3211	13	entitled	entitle	VERB
inlawrev-21198	3211	14	to	to	ADP
inlawrev-21198	3211	15	the	the	DET
inlawrev-21198	3211	16	initial	initial	ADJ
inlawrev-21198	3211	17	refund	refund	NOUN
inlawrev-21198	3211	18	that	that	SCONJ
inlawrev-21198	3211	19	judd	judd	PROPN
inlawrev-21198	3211	20	’s	’s	PART
inlawrev-21198	3211	21	estate	estate	NOUN
inlawrev-21198	3211	22	claimed	claim	VERB
inlawrev-21198	3211	23	on	on	ADP
inlawrev-21198	3211	24	its	its	PRON
inlawrev-21198	3211	25	indiana	indiana	PROPN
inlawrev-21198	3211	26	inheritance	inheritance	NOUN
inlawrev-21198	3211	27	tax	tax	NOUN
inlawrev-21198	3211	28	return	return	NOUN
inlawrev-21198	3211	29	because	because	SCONJ
inlawrev-21198	3211	30	:	:	PUNCT
inlawrev-21198	3211	31	1	1	X
inlawrev-21198	3211	32	)	)	PUNCT
inlawrev-21198	3211	33	“	"	PUNCT
inlawrev-21198	3211	34	there	there	PRON
inlawrev-21198	3211	35	was	be	VERB
inlawrev-21198	3211	36	no	no	DET
inlawrev-21198	3211	37	statute	statute	NOUN
inlawrev-21198	3211	38	or	or	CCONJ
inlawrev-21198	3211	39	administrative	administrative	ADJ
inlawrev-21198	3211	40	regulation	regulation	NOUN
inlawrev-21198	3211	41	that	that	PRON
inlawrev-21198	3211	42	prevented	prevent	VERB
inlawrev-21198	3211	43	judd	judd	PROPN
inlawrev-21198	3211	44	’s	’s	PART
inlawrev-21198	3211	45	estate	estate	NOUN
inlawrev-21198	3211	46	from	from	ADP
inlawrev-21198	3211	47	claiming	claim	VERB
inlawrev-21198	3211	48	a	a	DET
inlawrev-21198	3211	49	refund	refund	NOUN
inlawrev-21198	3211	50	on	on	ADP
inlawrev-21198	3211	51	its	its	PRON
inlawrev-21198	3211	52	inheritance	inheritance	NOUN
inlawrev-21198	3211	53	tax	tax	NOUN
inlawrev-21198	3211	54	return	return	NOUN
inlawrev-21198	3211	55	”	"	PUNCT
inlawrev-21198	3211	56	;	;	PUNCT
inlawrev-21198	3211	57	and	and	CCONJ
inlawrev-21198	3211	58	,	,	PUNCT
inlawrev-21198	3211	59	2	2	X
inlawrev-21198	3211	60	)	)	PUNCT
inlawrev-21198	3211	61	“	"	PUNCT
inlawrev-21198	3211	62	it	it	PRON
inlawrev-21198	3211	63	[	[	X
inlawrev-21198	3211	64	was	be	AUX
inlawrev-21198	3211	65	]	]	PUNCT
inlawrev-21198	3211	66	abundantly	abundantly	ADV
inlawrev-21198	3211	67	clear	clear	ADJ
inlawrev-21198	3211	68	from	from	ADP
inlawrev-21198	3211	69	the	the	DET
inlawrev-21198	3211	70	inheritance	inheritance	NOUN
inlawrev-21198	3211	71	tax	tax	NOUN
inlawrev-21198	3211	72	return	return	NOUN
inlawrev-21198	3211	73	why	why	SCONJ
inlawrev-21198	3211	74	judd	judd	PROPN
inlawrev-21198	3211	75	’s	’s	PART
inlawrev-21198	3211	76	estate	estate	NOUN
inlawrev-21198	3211	77	claimed	claim	VERB
inlawrev-21198	3211	78	the	the	DET
inlawrev-21198	3211	79	refund.980	refund.980	NOUN
inlawrev-21198	3211	80	975	975	NUM
inlawrev-21198	3211	81	.	.	PUNCT
inlawrev-21198	3212	1	i	i	PRON
inlawrev-21198	3212	2	d.	d.	PROPN
inlawrev-21198	3212	3	976	976	NUM
inlawrev-21198	3212	4	.	.	PUNCT
inlawrev-21198	3213	1	i	i	PRON
inlawrev-21198	3213	2	d.	d.	PROPN
inlawrev-21198	3213	3	at	at	ADP
inlawrev-21198	3213	4	1061	1061	NUM
inlawrev-21198	3213	5	.	.	PUNCT
inlawrev-21198	3214	1	977	977	NUM
inlawrev-21198	3214	2	.	.	PUNCT
inlawrev-21198	3215	1	i	i	PRON
inlawrev-21198	3215	2	d.	d.	PROPN
inlawrev-21198	3215	3	at	at	ADP
inlawrev-21198	3215	4	1061	1061	NUM
inlawrev-21198	3215	5	-	-	SYM
inlawrev-21198	3215	6	62	62	NUM
inlawrev-21198	3215	7	.	.	PUNCT
inlawrev-21198	3215	8	978	978	NUM
inlawrev-21198	3215	9	.	.	PUNCT
inlawrev-21198	3216	1	i	i	PRON
inlawrev-21198	3216	2	d.	d.	PROPN
inlawrev-21198	3216	3	at	at	ADP
inlawrev-21198	3216	4	1062	1062	NUM
inlawrev-21198	3216	5	.	.	PUNCT
inlawrev-21198	3217	1	979	979	NUM
inlawrev-21198	3217	2	.	.	PUNCT
inlawrev-21198	3218	1	i	i	PRON
inlawrev-21198	3218	2	d.	d.	PROPN
inlawrev-21198	3218	3	980	980	NUM
inlawrev-21198	3218	4	.	.	PUNCT
inlawrev-21198	3219	1	i	i	PRON
inlawrev-21198	3219	2	d.	d.	PROPN
inlawrev-21198	3219	3	at	at	ADP
inlawrev-21198	3219	4	1063	1063	NUM
inlawrev-21198	3219	5	.	.	PUNCT