id	sid	tid	token	lemma	pos
inlawrev-21605	1	1	recent	recent	ADJ
inlawrev-21605	1	2	developments	development	NOUN
inlawrev-21605	1	3	in	in	ADP
inlawrev-21605	1	4	indiana	indiana	PROPN
inlawrev-21605	1	5	taxation	taxation	PROPN
inlawrev-21605	1	6	survey	survey	NOUN
inlawrev-21605	1	7	2016	2016	NUM
inlawrev-21605	1	8	law	law	NOUN
inlawrev-21605	1	9	rence	rence	NOUN
inlawrev-21605	1	10	a.	a.	NOUN
inlawrev-21605	1	11	jegen	jegen	PROPN
inlawrev-21605	1	12	iii	iii	PROPN
inlawrev-21605	1	13	*	*	PROPN
inlawrev-21605	1	14	peter	peter	PROPN
inlawrev-21605	1	15	prescott	prescott	PROPN
inlawrev-21605	1	16	*	*	PROPN
inlawrev-21605	1	17	*	*	PROPN
inlawrev-21605	1	18	justin	justin	PROPN
inlawrev-21605	1	19	w	w	PROPN
inlawrev-21605	1	20	.	.	PUNCT
inlawrev-21605	2	1	jones	jones	PROPN
inlawrev-21605	2	2	*	*	PROPN
inlawrev-21605	2	3	*	*	PROPN
inlawrev-21605	2	4	*	*	PUNCT
inlawrev-21605	2	5	introduction	introduction	NOUN
inlawrev-21605	2	6	:	:	PUNCT
inlawrev-21605	2	7	som	som	NOUN
inlawrev-21605	3	1	e	e	NOUN
inlawrev-21605	3	2	r	r	NOUN
inlawrev-21605	3	3	eferences	eference	NOUN
inlawrev-21605	3	4	u	u	PRON
inlawrev-21605	3	5	sed	se	VERB
inlawrev-21605	3	6	in	in	ADP
inlawrev-21605	3	7	this	this	DET
inlawrev-21605	3	8	article	article	NOUN
inlawrev-21605	3	9	this	this	DET
inlawrev-21605	3	10	article	article	NOUN
inlawrev-21605	3	11	highlights	highlight	VERB
inlawrev-21605	3	12	the	the	DET
inlawrev-21605	3	13	major	major	ADJ
inlawrev-21605	3	14	tax	tax	NOUN
inlawrev-21605	3	15	developments	development	NOUN
inlawrev-21605	3	16	that	that	PRON
inlawrev-21605	3	17	occurred	occur	VERB
inlawrev-21605	3	18	during	during	ADP
inlawrev-21605	3	19	the	the	DET
inlawrev-21605	3	20	2016	2016	NUM
inlawrev-21605	3	21	calendar	calendar	NOUN
inlawrev-21605	3	22	year	year	NOUN
inlawrev-21605	3	23	.	.	PUNCT
inlawrev-21605	4	1	w	w	PROPN
inlawrev-21605	4	2	henever	henever	PROPN
inlawrev-21605	4	3	the	the	DET
inlawrev-21605	4	4	term	term	NOUN
inlawrev-21605	4	5	“	"	PUNCT
inlawrev-21605	4	6	ga	ga	PROPN
inlawrev-21605	4	7	”	"	PUNCT
inlawrev-21605	4	8	is	be	AUX
inlawrev-21605	4	9	used	use	VERB
inlawrev-21605	4	10	in	in	ADP
inlawrev-21605	4	11	this	this	DET
inlawrev-21605	4	12	article	article	NOUN
inlawrev-21605	4	13	,	,	PUNCT
inlawrev-21605	4	14	the	the	DET
inlawrev-21605	4	15	term	term	NOUN
inlawrev-21605	4	16	refers	refer	VERB
inlawrev-21605	4	17	only	only	ADV
inlawrev-21605	4	18	to	to	ADP
inlawrev-21605	4	19	the	the	DET
inlawrev-21605	4	20	119th	119th	ADJ
inlawrev-21605	4	21	indiana	indiana	PROPN
inlawrev-21605	4	22	general	general	PROPN
inlawrev-21605	4	23	assembly	assembly	PROPN
inlawrev-21605	4	24	.	.	PUNCT
inlawrev-21605	5	1	w	w	PROPN
inlawrev-21605	5	2	henever	henever	PROPN
inlawrev-21605	5	3	the	the	DET
inlawrev-21605	5	4	term	term	NOUN
inlawrev-21605	5	5	“	"	PUNCT
inlawrev-21605	5	6	tax	tax	NOUN
inlawrev-21605	5	7	court	court	NOUN
inlawrev-21605	5	8	”	"	PUNCT
inlawrev-21605	5	9	is	be	AUX
inlawrev-21605	5	10	referred	refer	VERB
inlawrev-21605	5	11	to	to	ADP
inlawrev-21605	5	12	,	,	PUNCT
inlawrev-21605	5	13	such	such	ADJ
inlawrev-21605	5	14	term	term	NOUN
inlawrev-21605	5	15	refers	refer	VERB
inlawrev-21605	5	16	only	only	ADV
inlawrev-21605	5	17	to	to	ADP
inlawrev-21605	5	18	the	the	DET
inlawrev-21605	5	19	indiana	indiana	PROPN
inlawrev-21605	5	20	tax	tax	NOUN
inlawrev-21605	5	21	court	court	NOUN
inlawrev-21605	5	22	.	.	PUNCT
inlawrev-21605	6	1	w	w	PROPN
inlawrev-21605	6	2	henever	henever	PROPN
inlawrev-21605	6	3	the	the	DET
inlawrev-21605	6	4	term	term	NOUN
inlawrev-21605	6	5	“	"	PUNCT
inlawrev-21605	6	6	court	court	NOUN
inlawrev-21605	6	7	of	of	ADP
inlawrev-21605	6	8	appeals	appeal	NOUN
inlawrev-21605	6	9	”	"	PUNCT
inlawrev-21605	6	10	is	be	AUX
inlawrev-21605	6	11	referred	refer	VERB
inlawrev-21605	6	12	to	to	ADP
inlawrev-21605	6	13	,	,	PUNCT
inlawrev-21605	6	14	the	the	DET
inlawrev-21605	6	15	term	term	NOUN
inlawrev-21605	6	16	refers	refer	VERB
inlawrev-21605	6	17	only	only	ADV
inlawrev-21605	6	18	to	to	ADP
inlawrev-21605	6	19	the	the	DET
inlawrev-21605	6	20	indiana	indiana	PROPN
inlawrev-21605	6	21	court	court	PROPN
inlawrev-21605	6	22	of	of	ADP
inlawrev-21605	6	23	appeals	appeal	NOUN
inlawrev-21605	6	24	.	.	PUNCT
inlawrev-21605	7	1	w	w	PROPN
inlawrev-21605	7	2	henever	henever	PROPN
inlawrev-21605	7	3	the	the	DET
inlawrev-21605	7	4	term	term	NOUN
inlawrev-21605	7	5	“	"	PUNCT
inlawrev-21605	7	6	dlgf	dlgf	NOUN
inlawrev-21605	7	7	”	"	PUNCT
inlawrev-21605	7	8	is	be	AUX
inlawrev-21605	7	9	used	use	VERB
inlawrev-21605	7	10	,	,	PUNCT
inlawrev-21605	7	11	the	the	DET
inlawrev-21605	7	12	term	term	NOUN
inlawrev-21605	7	13	refers	refer	VERB
inlawrev-21605	7	14	only	only	ADV
inlawrev-21605	7	15	to	to	ADP
inlawrev-21605	7	16	the	the	DET
inlawrev-21605	7	17	indiana	indiana	PROPN
inlawrev-21605	7	18	department	department	PROPN
inlawrev-21605	7	19	of	of	ADP
inlawrev-21605	7	20	local	local	ADJ
inlawrev-21605	7	21	government	government	NOUN
inlawrev-21605	7	22	finance	finance	NOUN
inlawrev-21605	7	23	.	.	PUNCT
inlawrev-21605	8	1	w	w	PROPN
inlawrev-21605	8	2	henever	henever	PROPN
inlawrev-21605	8	3	the	the	DET
inlawrev-21605	8	4	term	term	NOUN
inlawrev-21605	8	5	“	"	PUNCT
inlawrev-21605	8	6	ibtr	ibtr	ADJ
inlawrev-21605	8	7	”	"	PUNCT
inlawrev-21605	8	8	is	be	AUX
inlawrev-21605	8	9	used	use	VERB
inlawrev-21605	8	10	,	,	PUNCT
inlawrev-21605	8	11	the	the	DET
inlawrev-21605	8	12	term	term	NOUN
inlawrev-21605	8	13	refers	refer	VERB
inlawrev-21605	8	14	only	only	ADV
inlawrev-21605	8	15	to	to	ADP
inlawrev-21605	8	16	the	the	DET
inlawrev-21605	8	17	indiana	indiana	PROPN
inlawrev-21605	8	18	board	board	PROPN
inlawrev-21605	8	19	of	of	ADP
inlawrev-21605	8	20	tax	tax	NOUN
inlawrev-21605	8	21	review	review	NOUN
inlawrev-21605	8	22	.	.	PUNCT
inlawrev-21605	9	1	w	w	PROPN
inlawrev-21605	9	2	henever	henever	PROPN
inlawrev-21605	9	3	the	the	DET
inlawrev-21605	9	4	term	term	NOUN
inlawrev-21605	9	5	“	"	PUNCT
inlawrev-21605	9	6	d	d	PROPN
inlawrev-21605	9	7	epartm	epartm	PROPN
inlawrev-21605	9	8	ent	ent	PROPN
inlawrev-21605	9	9	”	"	PUNCT
inlawrev-21605	9	10	or	or	CCONJ
inlawrev-21605	9	11	“	"	PUNCT
inlawrev-21605	9	12	dor	dor	NOUN
inlawrev-21605	9	13	”	"	PUNCT
inlawrev-21605	9	14	is	be	AUX
inlawrev-21605	9	15	used	use	VERB
inlawrev-21605	9	16	,	,	PUNCT
inlawrev-21605	9	17	the	the	DET
inlawrev-21605	9	18	term	term	NOUN
inlawrev-21605	9	19	refers	refer	VERB
inlawrev-21605	9	20	only	only	ADV
inlawrev-21605	9	21	to	to	ADP
inlawrev-21605	9	22	the	the	DET
inlawrev-21605	9	23	indiana	indiana	PROPN
inlawrev-21605	9	24	department	department	PROPN
inlawrev-21605	9	25	of	of	ADP
inlawrev-21605	9	26	state	state	PROPN
inlawrev-21605	9	27	revenue	revenue	NOUN
inlawrev-21605	9	28	.	.	PUNCT
inlawrev-21605	10	1	w	w	PROPN
inlawrev-21605	10	2	henever	henever	PROPN
inlawrev-21605	10	3	the	the	DET
inlawrev-21605	10	4	term	term	NOUN
inlawrev-21605	10	5	“	"	PUNCT
inlawrev-21605	10	6	ic	ic	NOUN
inlawrev-21605	10	7	”	"	PUNCT
inlawrev-21605	10	8	or	or	CCONJ
inlawrev-21605	10	9	“	"	PUNCT
inlawrev-21605	10	10	indiana	indiana	PROPN
inlawrev-21605	10	11	code	code	PROPN
inlawrev-21605	10	12	”	"	PUNCT
inlawrev-21605	10	13	is	be	AUX
inlawrev-21605	10	14	used	use	VERB
inlawrev-21605	10	15	,	,	PUNCT
inlawrev-21605	10	16	the	the	DET
inlawrev-21605	10	17	term	term	NOUN
inlawrev-21605	10	18	refers	refer	VERB
inlawrev-21605	10	19	only	only	ADV
inlawrev-21605	10	20	to	to	ADP
inlawrev-21605	10	21	the	the	DET
inlawrev-21605	10	22	indiana	indiana	PROPN
inlawrev-21605	10	23	code	code	PROPN
inlawrev-21605	10	24	,	,	PUNCT
inlawrev-21605	10	25	which	which	PRON
inlawrev-21605	10	26	is	be	AUX
inlawrev-21605	10	27	in	in	ADP
inlawrev-21605	10	28	effect	effect	NOUN
inlawrev-21605	10	29	at	at	ADP
inlawrev-21605	10	30	the	the	DET
inlawrev-21605	10	31	time	time	NOUN
inlawrev-21605	10	32	of	of	ADP
inlawrev-21605	10	33	the	the	DET
inlawrev-21605	10	34	publication	publication	NOUN
inlawrev-21605	10	35	of	of	ADP
inlawrev-21605	10	36	this	this	PRON
inlawrev-21605	10	37	a	a	DET
inlawrev-21605	10	38	rticle	rticle	NOUN
inlawrev-21605	10	39	,	,	PUNCT
inlawrev-21605	10	40	unless	unless	SCONJ
inlawrev-21605	10	41	otherwise	otherwise	ADV
inlawrev-21605	10	42	explicitly	explicitly	ADV
inlawrev-21605	10	43	stated	state	VERB
inlawrev-21605	10	44	.	.	PUNCT
inlawrev-21605	11	1	w	w	PROPN
inlawrev-21605	11	2	henever	henever	PROPN
inlawrev-21605	11	3	the	the	DET
inlawrev-21605	11	4	term	term	NOUN
inlawrev-21605	11	5	“	"	PUNCT
inlawrev-21605	11	6	era	era	NOUN
inlawrev-21605	11	7	”	"	PUNCT
inlawrev-21605	11	8	is	be	AUX
inlawrev-21605	11	9	used	use	VERB
inlawrev-21605	11	10	,	,	PUNCT
inlawrev-21605	11	11	the	the	DET
inlawrev-21605	11	12	term	term	NOUN
inlawrev-21605	11	13	refers	refer	VERB
inlawrev-21605	11	14	only	only	ADV
inlawrev-21605	11	15	to	to	ADP
inlawrev-21605	11	16	an	an	DET
inlawrev-21605	11	17	indiana	indiana	PROPN
inlawrev-21605	11	18	economic	economic	ADJ
inlawrev-21605	11	19	revitalization	revitalization	NOUN
inlawrev-21605	11	20	a	a	DET
inlawrev-21605	11	21	rea	rea	PROPN
inlawrev-21605	11	22	.	.	PUNCT
inlawrev-21605	12	1	w	w	PROPN
inlawrev-21605	12	2	henever	henever	PROPN
inlawrev-21605	12	3	the	the	DET
inlawrev-21605	12	4	term	term	NOUN
inlawrev-21605	12	5	“	"	PUNCT
inlawrev-21605	12	6	cagit	cagit	ADJ
inlawrev-21605	12	7	”	"	PUNCT
inlawrev-21605	12	8	is	be	AUX
inlawrev-21605	12	9	used	use	VERB
inlawrev-21605	12	10	,	,	PUNCT
inlawrev-21605	12	11	the	the	DET
inlawrev-21605	12	12	term	term	NOUN
inlawrev-21605	12	13	refers	refer	VERB
inlawrev-21605	12	14	only	only	ADV
inlawrev-21605	12	15	to	to	ADP
inlawrev-21605	12	16	the	the	DET
inlawrev-21605	12	17	indiana	indiana	PROPN
inlawrev-21605	12	18	county	county	PROPN
inlawrev-21605	12	19	adjusted	adjust	VERB
inlawrev-21605	12	20	gross	gross	ADJ
inlawrev-21605	12	21	income	income	NOUN
inlawrev-21605	12	22	tax	tax	NOUN
inlawrev-21605	12	23	.	.	PUNCT
inlawrev-21605	13	1	w	w	PROPN
inlawrev-21605	13	2	henever	henever	PROPN
inlawrev-21605	13	3	the	the	DET
inlawrev-21605	13	4	term	term	NOUN
inlawrev-21605	13	5	“	"	PUNCT
inlawrev-21605	13	6	coit	coit	NOUN
inlawrev-21605	13	7	”	"	PUNCT
inlawrev-21605	13	8	is	be	AUX
inlawrev-21605	13	9	used	use	VERB
inlawrev-21605	13	10	,	,	PUNCT
inlawrev-21605	13	11	the	the	DET
inlawrev-21605	13	12	term	term	NOUN
inlawrev-21605	13	13	refers	refer	VERB
inlawrev-21605	13	14	only	only	ADV
inlawrev-21605	13	15	to	to	ADP
inlawrev-21605	13	16	the	the	DET
inlawrev-21605	13	17	indiana	indiana	PROPN
inlawrev-21605	13	18	county	county	PROPN
inlawrev-21605	13	19	option	option	NOUN
inlawrev-21605	13	20	income	income	NOUN
inlawrev-21605	13	21	tax	tax	NOUN
inlawrev-21605	13	22	.	.	PUNCT
inlawrev-21605	14	1	w	w	PROPN
inlawrev-21605	14	2	henever	henever	PROPN
inlawrev-21605	14	3	the	the	DET
inlawrev-21605	14	4	term	term	NOUN
inlawrev-21605	14	5	“	"	PUNCT
inlawrev-21605	14	6	loit	loit	NOUN
inlawrev-21605	14	7	”	"	PUNCT
inlawrev-21605	14	8	is	be	AUX
inlawrev-21605	14	9	used	use	VERB
inlawrev-21605	14	10	,	,	PUNCT
inlawrev-21605	14	11	the	the	DET
inlawrev-21605	14	12	term	term	NOUN
inlawrev-21605	14	13	refers	refer	VERB
inlawrev-21605	14	14	only	only	ADV
inlawrev-21605	14	15	to	to	ADP
inlawrev-21605	14	16	the	the	DET
inlawrev-21605	14	17	local	local	ADJ
inlawrev-21605	14	18	option	option	NOUN
inlawrev-21605	14	19	income	income	NOUN
inlawrev-21605	14	20	tax	tax	NOUN
inlawrev-21605	14	21	.	.	PUNCT
inlawrev-21605	15	1	w	w	PROPN
inlawrev-21605	15	2	henever	henever	PROPN
inlawrev-21605	15	3	the	the	DET
inlawrev-21605	15	4	term	term	NOUN
inlawrev-21605	15	5	“	"	PUNCT
inlawrev-21605	15	6	iedc	iedc	NOUN
inlawrev-21605	15	7	”	"	PUNCT
inlawrev-21605	15	8	is	be	AUX
inlawrev-21605	15	9	used	use	VERB
inlawrev-21605	15	10	,	,	PUNCT
inlawrev-21605	15	11	the	the	DET
inlawrev-21605	15	12	term	term	NOUN
inlawrev-21605	15	13	refers	refer	VERB
inlawrev-21605	15	14	only	only	ADV
inlawrev-21605	15	15	to	to	ADP
inlawrev-21605	15	16	the	the	DET
inlawrev-21605	15	17	indiana	indiana	PROPN
inlawrev-21605	15	18	economic	economic	PROPN
inlawrev-21605	15	19	d	d	PROPN
inlawrev-21605	15	20	evelopment	evelopment	ADJ
inlawrev-21605	15	21	corporation	corporation	NOUN
inlawrev-21605	15	22	.	.	PUNCT
inlawrev-21605	16	1	w	w	PROPN
inlawrev-21605	16	2	henever	henever	PROPN
inlawrev-21605	16	3	the	the	DET
inlawrev-21605	16	4	term	term	NOUN
inlawrev-21605	16	5	“	"	PUNCT
inlawrev-21605	16	6	cedit	cedit	NOUN
inlawrev-21605	16	7	”	"	PUNCT
inlawrev-21605	16	8	is	be	AUX
inlawrev-21605	16	9	used	use	VERB
inlawrev-21605	16	10	,	,	PUNCT
inlawrev-21605	16	11	the	the	DET
inlawrev-21605	16	12	term	term	NOUN
inlawrev-21605	16	13	refers	refer	VERB
inlawrev-21605	16	14	only	only	ADV
inlawrev-21605	16	15	to	to	ADP
inlawrev-21605	16	16	the	the	DET
inlawrev-21605	16	17	indiana	indiana	PROPN
inlawrev-21605	16	18	county	county	PROPN
inlawrev-21605	16	19	economic	economic	PROPN
inlawrev-21605	16	20	development	development	NOUN
inlawrev-21605	16	21	income	income	NOUN
inlawrev-21605	16	22	taxes	taxis	NOUN
inlawrev-21605	16	23	.	.	PUNCT
inlawrev-21605	17	1	w	w	PROPN
inlawrev-21605	17	2	henever	henever	PROPN
inlawrev-21605	17	3	the	the	DET
inlawrev-21605	17	4	term	term	NOUN
inlawrev-21605	17	5	“	"	PUNCT
inlawrev-21605	17	6	irc	irc	PROPN
inlawrev-21605	17	7	”	"	PUNCT
inlawrev-21605	17	8	or	or	CCONJ
inlawrev-21605	17	9	“	"	PUNCT
inlawrev-21605	17	10	code	code	NOUN
inlawrev-21605	17	11	”	"	PUNCT
inlawrev-21605	17	12	is	be	AUX
inlawrev-21605	17	13	used	use	VERB
inlawrev-21605	17	14	,	,	PUNCT
inlawrev-21605	17	15	the	the	DET
inlawrev-21605	17	16	term	term	NOUN
inlawrev-21605	17	17	refers	refer	VERB
inlawrev-21605	17	18	only	only	ADV
inlawrev-21605	17	19	to	to	ADP
inlawrev-21605	17	20	the	the	DET
inlawrev-21605	17	21	internal	internal	ADJ
inlawrev-21605	17	22	revenue	revenue	NOUN
inlawrev-21605	17	23	code	code	NOUN
inlawrev-21605	17	24	,	,	PUNCT
inlawrev-21605	17	25	which	which	PRON
inlawrev-21605	17	26	is	be	AUX
inlawrev-21605	17	27	in	in	ADP
inlawrev-21605	17	28	effect	effect	NOUN
inlawrev-21605	17	29	at	at	ADP
inlawrev-21605	17	30	the	the	DET
inlawrev-21605	17	31	time	time	NOUN
inlawrev-21605	17	32	of	of	ADP
inlawrev-21605	17	33	the	the	DET
inlawrev-21605	17	34	publication	publication	NOUN
inlawrev-21605	17	35	of	of	ADP
inlawrev-21605	17	36	this	this	DET
inlawrev-21605	17	37	article	article	NOUN
inlawrev-21605	17	38	.	.	PUNCT
inlawrev-21605	18	1	w	w	PROPN
inlawrev-21605	18	2	henever	henever	PROPN
inlawrev-21605	18	3	the	the	DET
inlawrev-21605	18	4	term	term	NOUN
inlawrev-21605	18	5	“	"	PUNCT
inlawrev-21605	18	6	section	section	NOUN
inlawrev-21605	18	7	”	"	PUNCT
inlawrev-21605	18	8	is	be	AUX
inlawrev-21605	18	9	used	use	VERB
inlawrev-21605	18	10	in	in	ADP
inlawrev-21605	18	11	this	this	DET
inlawrev-21605	18	12	article	article	NOUN
inlawrev-21605	18	13	,	,	PUNCT
inlawrev-21605	18	14	the	the	DET
inlawrev-21605	18	15	term	term	NOUN
inlawrev-21605	18	16	refers	refer	VERB
inlawrev-21605	18	17	only	only	ADV
inlawrev-21605	18	18	to	to	ADP
inlawrev-21605	18	19	a	a	DET
inlawrev-21605	18	20	section	section	NOUN
inlawrev-21605	18	21	of	of	ADP
inlawrev-21605	18	22	the	the	DET
inlawrev-21605	18	23	indiana	indiana	PROPN
inlawrev-21605	18	24	code	code	PROPN
inlawrev-21605	18	25	,	,	PUNCT
inlawrev-21605	18	26	unless	unless	SCONJ
inlawrev-21605	18	27	the	the	DET
inlawrev-21605	18	28	reference	reference	NOUN
inlawrev-21605	18	29	is	be	AUX
inlawrev-21605	18	30	clearly	clearly	ADV
inlawrev-21605	18	31	to	to	ADP
inlawrev-21605	18	32	the	the	DET
inlawrev-21605	18	33	internal	internal	ADJ
inlawrev-21605	18	34	revenue	revenue	NOUN
inlawrev-21605	18	35	code	code	NOUN
inlawrev-21605	18	36	.	.	PUNCT
inlawrev-21605	19	1	w	w	PROPN
inlawrev-21605	19	2	henever	henever	PROPN
inlawrev-21605	19	3	the	the	DET
inlawrev-21605	19	4	term	term	NOUN
inlawrev-21605	19	5	“	"	PUNCT
inlawrev-21605	19	6	public	public	ADJ
inlawrev-21605	19	7	law	law	NOUN
inlawrev-21605	19	8	”	"	PUNCT
inlawrev-21605	19	9	is	be	AUX
inlawrev-21605	19	10	used	use	VERB
inlawrev-21605	19	11	,	,	PUNCT
inlawrev-21605	19	12	the	the	DET
inlawrev-21605	19	13	term	term	NOUN
inlawrev-21605	19	14	only	only	ADV
inlawrev-21605	19	15	refers	refer	VERB
inlawrev-21605	19	16	to	to	ADP
inlawrev-21605	19	17	legislation	legislation	NOUN
inlawrev-21605	19	18	passed	pass	VERB
inlawrev-21605	19	19	by	by	ADP
inlawrev-21605	19	20	the	the	DET
inlawrev-21605	19	21	indiana	indiana	PROPN
inlawrev-21605	19	22	general	general	PROPN
inlawrev-21605	19	23	assembly	assembly	PROPN
inlawrev-21605	19	24	and	and	CCONJ
inlawrev-21605	19	25	assigned	assign	VERB
inlawrev-21605	19	26	a	a	DET
inlawrev-21605	19	27	public	public	ADJ
inlawrev-21605	19	28	law	law	NOUN
inlawrev-21605	19	29	number	number	NOUN
inlawrev-21605	19	30	.	.	PUNCT
inlawrev-21605	20	1	w	w	PROPN
inlawrev-21605	20	2	henever	henever	PROPN
inlawrev-21605	20	3	the	the	DET
inlawrev-21605	20	4	term	term	NOUN
inlawrev-21605	20	5	“	"	PUNCT
inlawrev-21605	20	6	ptaboa	ptaboa	NOUN
inlawrev-21605	20	7	”	"	PUNCT
inlawrev-21605	20	8	is	be	AUX
inlawrev-21605	20	9	used	use	VERB
inlawrev-21605	20	10	,	,	PUNCT
inlawrev-21605	20	11	the	the	DET
inlawrev-21605	20	12	term	term	NOUN
inlawrev-21605	20	13	refers	refer	VERB
inlawrev-21605	20	14	only	only	ADV
inlawrev-21605	20	15	to	to	ADP
inlawrev-21605	20	16	a	a	DET
inlawrev-21605	20	17	property	property	NOUN
inlawrev-21605	20	18	tax	tax	NOUN
inlawrev-21605	20	19	assessment	assessment	NOUN
inlawrev-21605	20	20	board	board	NOUN
inlawrev-21605	20	21	of	of	ADP
inlawrev-21605	20	22	appeals	appeal	NOUN
inlawrev-21605	20	23	.	.	PUNCT
inlawrev-21605	21	1	*	*	PUNCT
inlawrev-21605	21	2	thomas	thomas	PROPN
inlawrev-21605	21	3	f.	f.	PROPN
inlawrev-21605	21	4	sheehan	sheehan	PROPN
inlawrev-21605	21	5	professor	professor	PROPN
inlawrev-21605	21	6	of	of	ADP
inlawrev-21605	21	7	tax	tax	NOUN
inlawrev-21605	21	8	law	law	NOUN
inlawrev-21605	21	9	and	and	CCONJ
inlawrev-21605	21	10	policy	policy	NOUN
inlawrev-21605	21	11	,	,	PUNCT
inlawrev-21605	21	12	indiana	indiana	PROPN
inlawrev-21605	21	13	university	university	PROPN
inlawrev-21605	21	14	robert	robert	PROPN
inlawrev-21605	21	15	h.	h.	PROPN
inlawrev-21605	21	16	mckinney	mckinney	PROPN
inlawrev-21605	21	17	school	school	PROPN
inlawrev-21605	21	18	of	of	ADP
inlawrev-21605	21	19	law	law	NOUN
inlawrev-21605	21	20	.	.	PUNCT
inlawrev-21605	22	1	l.l.m	l.l.m	PROPN
inlawrev-21605	22	2	.	.	PROPN
inlawrev-21605	22	3	,	,	PUNCT
inlawrev-21605	22	4	1963	1963	NUM
inlawrev-21605	22	5	,	,	PUNCT
inlawrev-21605	22	6	new	new	PROPN
inlawrev-21605	22	7	york	york	PROPN
inlawrev-21605	22	8	university	university	PROPN
inlawrev-21605	22	9	;	;	PUNCT
inlawrev-21605	22	10	m.b.a	m.b.a	NOUN
inlawrev-21605	22	11	.	.	PROPN
inlawrev-21605	22	12	,	,	PUNCT
inlawrev-21605	22	13	j.d	j.d	PROPN
inlawrev-21605	22	14	.	.	PROPN
inlawrev-21605	22	15	,	,	PUNCT
inlawrev-21605	22	16	1959	1959	NUM
inlawrev-21605	22	17	,	,	PUNCT
inlawrev-21605	22	18	university	university	NOUN
inlawrev-21605	22	19	of	of	ADP
inlawrev-21605	22	20	michigan	michigan	PROPN
inlawrev-21605	22	21	;	;	PUNCT
inlawrev-21605	22	22	b.a	b.a	PROPN
inlawrev-21605	22	23	.	.	PROPN
inlawrev-21605	22	24	,	,	PUNCT
inlawrev-21605	22	25	1956	1956	NUM
inlawrev-21605	22	26	,	,	PUNCT
inlawrev-21605	22	27	beloit	beloit	NOUN
inlawrev-21605	22	28	college	college	NOUN
inlawrev-21605	22	29	.	.	PUNCT
inlawrev-21605	23	1	*	*	PUNCT
inlawrev-21605	23	2	*	*	PUNCT
inlawrev-21605	23	3	associate	associate	ADJ
inlawrev-21605	23	4	professor	professor	NOUN
inlawrev-21605	23	5	of	of	ADP
inlawrev-21605	23	6	business	business	NOUN
inlawrev-21605	23	7	law	law	NOUN
inlawrev-21605	23	8	,	,	PUNCT
inlawrev-21605	23	9	butler	butler	PROPN
inlawrev-21605	23	10	university	university	PROPN
inlawrev-21605	23	11	andre	andre	PROPN
inlawrev-21605	23	12	b.	b.	PROPN
inlawrev-21605	23	13	lacy	lacy	PROPN
inlawrev-21605	23	14	school	school	NOUN
inlawrev-21605	23	15	of	of	ADP
inlawrev-21605	23	16	business	business	NOUN
inlawrev-21605	23	17	.	.	PUNCT
inlawrev-21605	24	1	j.d	j.d	PROPN
inlawrev-21605	24	2	.	.	PROPN
inlawrev-21605	24	3	,	,	PUNCT
inlawrev-21605	24	4	2006	2006	NUM
inlawrev-21605	24	5	,	,	PUNCT
inlawrev-21605	24	6	university	university	PROPN
inlawrev-21605	24	7	of	of	ADP
inlawrev-21605	24	8	houston	houston	PROPN
inlawrev-21605	24	9	law	law	NOUN
inlawrev-21605	24	10	center	center	NOUN
inlawrev-21605	24	11	;	;	PUNCT
inlawrev-21605	24	12	m.p.a	m.p.a	NOUN
inlawrev-21605	24	13	.	.	PUNCT
inlawrev-21605	24	14	,	,	PUNCT
inlawrev-21605	24	15	1999	1999	NUM
inlawrev-21605	24	16	,	,	PUNCT
inlawrev-21605	24	17	university	university	NOUN
inlawrev-21605	24	18	of	of	ADP
inlawrev-21605	24	19	texas	texas	PROPN
inlawrev-21605	24	20	at	at	ADP
inlawrev-21605	24	21	austin	austin	PROPN
inlawrev-21605	24	22	;	;	PUNCT
inlawrev-21605	24	23	m.s	m.s	PROPN
inlawrev-21605	24	24	.	.	PROPN
inlawrev-21605	24	25	,	,	PUNCT
inlawrev-21605	24	26	1993	1993	NUM
inlawrev-21605	24	27	,	,	PUNCT
inlawrev-21605	24	28	university	university	NOUN
inlawrev-21605	24	29	of	of	ADP
inlawrev-21605	24	30	chicago	chicago	PROPN
inlawrev-21605	24	31	;	;	PUNCT
inlawrev-21605	24	32	b.a	b.a	PROPN
inlawrev-21605	24	33	.	.	PROPN
inlawrev-21605	24	34	,	,	PUNCT
inlawrev-21605	24	35	1992	1992	NUM
inlawrev-21605	24	36	,	,	PUNCT
inlawrev-21605	24	37	augustana	augustana	PROPN
inlawrev-21605	24	38	college	college	PROPN
inlawrev-21605	24	39	.	.	PUNCT
inlawrev-21605	25	1	*	*	PUNCT
inlawrev-21605	25	2	*	*	PUNCT
inlawrev-21605	25	3	*	*	PUNCT
inlawrev-21605	25	4	j.d	j.d	PROPN
inlawrev-21605	25	5	.	.	PROPN
inlawrev-21605	25	6	candidate	candidate	NOUN
inlawrev-21605	25	7	,	,	PUNCT
inlawrev-21605	25	8	2018	2018	NUM
inlawrev-21605	25	9	,	,	PUNCT
inlawrev-21605	25	10	indiana	indiana	PROPN
inlawrev-21605	25	11	university	university	PROPN
inlawrev-21605	25	12	robert	robert	PROPN
inlawrev-21605	25	13	h.	h.	PROPN
inlawrev-21605	25	14	mckinney	mckinney	PROPN
inlawrev-21605	25	15	school	school	PROPN
inlawrev-21605	25	16	of	of	ADP
inlawrev-21605	25	17	law	law	NOUN
inlawrev-21605	25	18	;	;	PUNCT
inlawrev-21605	25	19	b.s	b.s	PROPN
inlawrev-21605	25	20	.	.	PROPN
inlawrev-21605	25	21	,	,	PUNCT
inlawrev-21605	25	22	2011	2011	NUM
inlawrev-21605	25	23	,	,	PUNCT
inlawrev-21605	25	24	indiana	indiana	PROPN
inlawrev-21605	25	25	university	university	PROPN
inlawrev-21605	25	26	east	east	PROPN
inlawrev-21605	25	27	.	.	PUNCT
inlawrev-21605	26	1	http://doi.org/10.18060/4806.1174	http://doi.org/10.18060/4806.1174	ADV
inlawrev-21605	26	2	1404	1404	NUM
inlawrev-21605	26	3	indiana	indiana	PROPN
inlawrev-21605	26	4	law	law	PROPN
inlawrev-21605	26	5	review	review	NOUN
inlawrev-21605	26	6	[	[	X
inlawrev-21605	26	7	vol	vol	NOUN
inlawrev-21605	26	8	.	.	PUNCT
inlawrev-21605	27	1	50:1403	50:1403	NUM
inlawrev-21605	27	2	i.	i.	PROPN
inlawrev-21605	27	3	indiana	indiana	PROPN
inlawrev-21605	27	4	g	g	PROPN
inlawrev-21605	27	5	eneral	eneral	PROPN
inlawrev-21605	27	6	a	a	DET
inlawrev-21605	27	7	ssem	ssem	ADJ
inlawrev-21605	27	8	bly	bly	CCONJ
inlawrev-21605	27	9	legislation	legislation	NOUN
inlawrev-21605	27	10	short	short	ADJ
inlawrev-21605	27	11	-	-	PUNCT
inlawrev-21605	27	12	session	session	NOUN
inlawrev-21605	27	13	years	year	NOUN
inlawrev-21605	27	14	often	often	ADV
inlawrev-21605	27	15	yield	yield	VERB
inlawrev-21605	27	16	fewer	few	ADJ
inlawrev-21605	27	17	state	state	NOUN
inlawrev-21605	27	18	and	and	CCONJ
inlawrev-21605	27	19	local	local	ADJ
inlawrev-21605	27	20	tax	tax	NOUN
inlawrev-21605	27	21	legislative	legislative	ADJ
inlawrev-21605	27	22	changes	change	NOUN
inlawrev-21605	27	23	and	and	CCONJ
inlawrev-21605	27	24	2016	2016	NUM
inlawrev-21605	27	25	was	be	AUX
inlawrev-21605	27	26	no	no	DET
inlawrev-21605	27	27	exception	exception	NOUN
inlawrev-21605	27	28	.	.	PUNCT
inlawrev-21605	28	1	although	although	SCONJ
inlawrev-21605	28	2	the	the	DET
inlawrev-21605	28	3	119th	119th	ADJ
inlawrev-21605	28	4	general	general	ADJ
inlawrev-21605	28	5	assembly	assembly	NOUN
inlawrev-21605	28	6	did	do	AUX
inlawrev-21605	28	7	pass	pass	VERB
inlawrev-21605	28	8	a	a	DET
inlawrev-21605	28	9	number	number	NOUN
inlawrev-21605	28	10	of	of	ADP
inlawrev-21605	28	11	public	public	ADJ
inlawrev-21605	28	12	laws	law	NOUN
inlawrev-21605	28	13	affecting	affect	VERB
inlawrev-21605	28	14	taxation	taxation	NOUN
inlawrev-21605	28	15	last	last	ADJ
inlawrev-21605	28	16	spring	spring	NOUN
inlawrev-21605	28	17	,	,	PUNCT
inlawrev-21605	28	18	the	the	DET
inlawrev-21605	28	19	session	session	NOUN
inlawrev-21605	28	20	lacked	lack	VERB
inlawrev-21605	28	21	the	the	DET
inlawrev-21605	28	22	major	major	ADJ
inlawrev-21605	28	23	changes	change	NOUN
inlawrev-21605	28	24	seen	see	VERB
inlawrev-21605	28	25	in	in	ADP
inlawrev-21605	28	26	recent	recent	ADJ
inlawrev-21605	28	27	years	year	NOUN
inlawrev-21605	28	28	.	.	PUNCT
inlawrev-21605	29	1	nevertheless	nevertheless	ADV
inlawrev-21605	29	2	,	,	PUNCT
inlawrev-21605	29	3	the	the	DET
inlawrev-21605	29	4	revisions	revision	NOUN
inlawrev-21605	29	5	will	will	AUX
inlawrev-21605	29	6	be	be	AUX
inlawrev-21605	29	7	important	important	ADJ
inlawrev-21605	29	8	to1	to1	PROPN
inlawrev-21605	29	9	indiana	indiana	PROPN
inlawrev-21605	29	10	taxpayers	taxpayer	NOUN
inlawrev-21605	29	11	in	in	ADP
inlawrev-21605	29	12	the	the	DET
inlawrev-21605	29	13	future	future	NOUN
inlawrev-21605	29	14	.	.	PUNCT
inlawrev-21605	30	1	this	this	DET
inlawrev-21605	30	2	part	part	NOUN
inlawrev-21605	30	3	discusses	discuss	VERB
inlawrev-21605	30	4	those	those	DET
inlawrev-21605	30	5	revisions	revision	NOUN
inlawrev-21605	30	6	and	and	CCONJ
inlawrev-21605	30	7	highlights	highlight	NOUN
inlawrev-21605	30	8	the	the	DET
inlawrev-21605	30	9	majority	majority	NOUN
inlawrev-21605	30	10	of	of	ADP
inlawrev-21605	30	11	the	the	DET
inlawrev-21605	30	12	ga	ga	PROPN
inlawrev-21605	30	13	’s	’s	PART
inlawrev-21605	30	14	changes	change	NOUN
inlawrev-21605	30	15	from	from	ADP
inlawrev-21605	30	16	2016	2016	NUM
inlawrev-21605	30	17	in	in	ADP
inlawrev-21605	30	18	the	the	DET
inlawrev-21605	30	19	areas	area	NOUN
inlawrev-21605	30	20	of	of	ADP
inlawrev-21605	30	21	property	property	NOUN
inlawrev-21605	30	22	taxes	taxis	NOUN
inlawrev-21605	30	23	,	,	PUNCT
inlawrev-21605	30	24	state	state	NOUN
inlawrev-21605	30	25	gross	gross	ADJ
inlawrev-21605	30	26	retail	retail	NOUN
inlawrev-21605	30	27	and	and	CCONJ
inlawrev-21605	30	28	use	use	VERB
inlawrev-21605	30	29	taxes	taxis	NOUN
inlawrev-21605	30	30	,	,	PUNCT
inlawrev-21605	30	31	state	state	NOUN
inlawrev-21605	30	32	income	income	NOUN
inlawrev-21605	30	33	taxes	taxis	NOUN
inlawrev-21605	30	34	,	,	PUNCT
inlawrev-21605	30	35	local	local	ADJ
inlawrev-21605	30	36	taxes	taxis	NOUN
inlawrev-21605	30	37	,	,	PUNCT
inlawrev-21605	30	38	death	death	NOUN
inlawrev-21605	30	39	taxes	taxis	NOUN
inlawrev-21605	30	40	,	,	PUNCT
inlawrev-21605	30	41	excise	excise	NOUN
inlawrev-21605	30	42	taxes	taxis	NOUN
inlawrev-21605	30	43	,	,	PUNCT
inlawrev-21605	30	44	and	and	CCONJ
inlawrev-21605	30	45	tax	tax	NOUN
inlawrev-21605	30	46	administration	administration	NOUN
inlawrev-21605	30	47	.	.	PUNCT
inlawrev-21605	31	1	a.	a.	NOUN
inlawrev-21605	31	2	property	property	NOUN
inlawrev-21605	31	3	taxes	taxis	NOUN
inlawrev-21605	31	4	once	once	ADV
inlawrev-21605	31	5	again	again	ADV
inlawrev-21605	31	6	,	,	PUNCT
inlawrev-21605	31	7	property	property	NOUN
inlawrev-21605	31	8	tax	tax	NOUN
inlawrev-21605	31	9	legislation	legislation	NOUN
inlawrev-21605	31	10	made	make	VERB
inlawrev-21605	31	11	up	up	ADP
inlawrev-21605	31	12	the	the	DET
inlawrev-21605	31	13	bulk	bulk	NOUN
inlawrev-21605	31	14	of	of	ADP
inlawrev-21605	31	15	the	the	DET
inlawrev-21605	31	16	ga	ga	PROPN
inlawrev-21605	31	17	’s	’s	PART
inlawrev-21605	31	18	tax	tax	NOUN
inlawrev-21605	31	19	-	-	PUNCT
inlawrev-21605	31	20	related	relate	VERB
inlawrev-21605	31	21	activity	activity	NOUN
inlawrev-21605	31	22	in	in	ADP
inlawrev-21605	31	23	2016	2016	NUM
inlawrev-21605	31	24	.	.	PUNCT
inlawrev-21605	32	1	and	and	CCONJ
inlawrev-21605	32	2	,	,	PUNCT
inlawrev-21605	32	3	once	once	ADV
inlawrev-21605	32	4	again	again	ADV
inlawrev-21605	32	5	much	much	ADV
inlawrev-21605	32	6	that	that	PRON
inlawrev-21605	32	7	work	work	NOUN
inlawrev-21605	32	8	dealt	deal	VERB
inlawrev-21605	32	9	with	with	ADP
inlawrev-21605	32	10	mundane	mundane	ADJ
inlawrev-21605	32	11	matters	matter	NOUN
inlawrev-21605	32	12	like	like	ADP
inlawrev-21605	32	13	statutory	statutory	ADJ
inlawrev-21605	32	14	housekeeping	housekeeping	NOUN
inlawrev-21605	32	15	,	,	PUNCT
inlawrev-21605	32	16	definitional	definitional	ADJ
inlawrev-21605	32	17	fine	fine	ADJ
inlawrev-21605	32	18	tuning	tuning	NOUN
inlawrev-21605	32	19	,	,	PUNCT
inlawrev-21605	32	20	filing	filing	NOUN
inlawrev-21605	32	21	deadlines	deadline	NOUN
inlawrev-21605	32	22	,	,	PUNCT
inlawrev-21605	32	23	filing2	filing2	PROPN
inlawrev-21605	32	24	3	3	NUM
inlawrev-21605	32	25	4	4	NUM
inlawrev-21605	32	26	methods	method	NOUN
inlawrev-21605	32	27	,	,	PUNCT
inlawrev-21605	32	28	trial	trial	NOUN
inlawrev-21605	32	29	court	court	NOUN
inlawrev-21605	32	30	jurisdiction	jurisdiction	NOUN
inlawrev-21605	32	31	,	,	PUNCT
inlawrev-21605	32	32	assessment	assessment	NOUN
inlawrev-21605	32	33	appeal	appeal	NOUN
inlawrev-21605	32	34	procedures	procedure	NOUN
inlawrev-21605	32	35	,	,	PUNCT
inlawrev-21605	32	36	budgetary5	budgetary5	NOUN
inlawrev-21605	32	37	6	6	NUM
inlawrev-21605	32	38	7	7	NUM
inlawrev-21605	32	39	1	1	NUM
inlawrev-21605	32	40	.	.	PUNCT
inlawrev-21605	33	1	see	see	VERB
inlawrev-21605	33	2	,	,	PUNCT
inlawrev-21605	33	3	e.g.	e.g.	ADV
inlawrev-21605	33	4	,	,	PUNCT
inlawrev-21605	33	5	lawrence	lawrence	PROPN
inlawrev-21605	33	6	a.	a.	PROPN
inlawrev-21605	33	7	jegen	jegen	PROPN
inlawrev-21605	33	8	iii	iii	X
inlawrev-21605	33	9	et	et	NOUN
inlawrev-21605	33	10	al	al	PROPN
inlawrev-21605	33	11	.	.	PROPN
inlawrev-21605	33	12	,	,	PUNCT
inlawrev-21605	33	13	recent	recent	ADJ
inlawrev-21605	33	14	developments	development	NOUN
inlawrev-21605	33	15	in	in	ADP
inlawrev-21605	33	16	indiana	indiana	PROPN
inlawrev-21605	33	17	taxation	taxation	PROPN
inlawrev-21605	33	18	survey	survey	NOUN
inlawrev-21605	33	19	2015	2015	NUM
inlawrev-21605	33	20	,	,	PUNCT
inlawrev-21605	33	21	49	49	NUM
inlawrev-21605	33	22	ind	ind	NOUN
inlawrev-21605	33	23	.	.	PUNCT
inlawrev-21605	34	1	l.	l.	PROPN
inlawrev-21605	34	2	rev	rev	PROPN
inlawrev-21605	34	3	.	.	PROPN
inlawrev-21605	34	4	1235	1235	NUM
inlawrev-21605	34	5	,	,	PUNCT
inlawrev-21605	34	6	1252	1252	NUM
inlawrev-21605	34	7	-	-	SYM
inlawrev-21605	34	8	55	55	NUM
inlawrev-21605	34	9	(	(	PUNCT
inlawrev-21605	34	10	2016	2016	NUM
inlawrev-21605	34	11	)	)	PUNCT
inlawrev-21605	35	1	[	[	X
inlawrev-21605	35	2	hereinafter	hereinafter	NOUN
inlawrev-21605	35	3	jegen	jegen	PROPN
inlawrev-21605	35	4	et	et	PROPN
inlawrev-21605	35	5	al	al	PROPN
inlawrev-21605	35	6	.	.	PROPN
inlawrev-21605	35	7	,	,	PUNCT
inlawrev-21605	35	8	2015	2015	NUM
inlawrev-21605	35	9	]	]	PUNCT
inlawrev-21605	35	10	(	(	PUNCT
inlawrev-21605	35	11	reporting	report	VERB
inlawrev-21605	35	12	the	the	DET
inlawrev-21605	35	13	ga	ga	PROPN
inlawrev-21605	35	14	’s	’s	PART
inlawrev-21605	35	15	overhaul	overhaul	NOUN
inlawrev-21605	35	16	of	of	ADP
inlawrev-21605	35	17	indiana	indiana	PROPN
inlawrev-21605	35	18	’s	’s	PART
inlawrev-21605	35	19	local	local	ADJ
inlawrev-21605	35	20	income	income	NOUN
inlawrev-21605	35	21	taxation	taxation	NOUN
inlawrev-21605	35	22	system	system	NOUN
inlawrev-21605	35	23	)	)	PUNCT
inlawrev-21605	35	24	;	;	PUNCT
inlawrev-21605	35	25	lawrence	lawrence	PROPN
inlawrev-21605	35	26	a.	a.	PROPN
inlawrev-21605	35	27	jegen	jegen	PROPN
inlawrev-21605	35	28	iii	iii	X
inlawrev-21605	35	29	et	et	NOUN
inlawrev-21605	35	30	al	al	PROPN
inlawrev-21605	35	31	.	.	PROPN
inlawrev-21605	35	32	,	,	PUNCT
inlawrev-21605	35	33	recent	recent	ADJ
inlawrev-21605	35	34	developments	development	NOUN
inlawrev-21605	35	35	in	in	ADP
inlawrev-21605	35	36	indiana	indiana	PROPN
inlawrev-21605	35	37	taxation	taxation	PROPN
inlawrev-21605	35	38	survey	survey	NOUN
inlawrev-21605	35	39	2013	2013	NUM
inlawrev-21605	35	40	,	,	PUNCT
inlawrev-21605	35	41	47	47	NUM
inlawrev-21605	35	42	ind	ind	NOUN
inlawrev-21605	35	43	.	.	PUNCT
inlawrev-21605	36	1	l.	l.	PROPN
inlawrev-21605	36	2	rev	rev	PROPN
inlawrev-21605	36	3	.	.	PROPN
inlawrev-21605	36	4	1173	1173	NUM
inlawrev-21605	36	5	,	,	PUNCT
inlawrev-21605	36	6	1174	1174	NUM
inlawrev-21605	36	7	(	(	PUNCT
inlawrev-21605	36	8	2014	2014	NUM
inlawrev-21605	36	9	)	)	PUNCT
inlawrev-21605	37	1	[	[	X
inlawrev-21605	37	2	hereinafter	hereinafter	NOUN
inlawrev-21605	37	3	jegen	jegen	PROPN
inlawrev-21605	37	4	et	et	PROPN
inlawrev-21605	37	5	al	al	PROPN
inlawrev-21605	37	6	.	.	PROPN
inlawrev-21605	37	7	,	,	PUNCT
inlawrev-21605	37	8	2013	2013	NUM
inlawrev-21605	37	9	]	]	PUNCT
inlawrev-21605	37	10	(	(	PUNCT
inlawrev-21605	37	11	reporting	report	VERB
inlawrev-21605	37	12	the	the	DET
inlawrev-21605	37	13	ga	ga	PROPN
inlawrev-21605	37	14	’s	’s	PART
inlawrev-21605	37	15	repeal	repeal	NOUN
inlawrev-21605	37	16	of	of	ADP
inlawrev-21605	37	17	indiana	indiana	PROPN
inlawrev-21605	37	18	’s	’s	PART
inlawrev-21605	37	19	inheritance	inheritance	NOUN
inlawrev-21605	37	20	taxes	taxis	NOUN
inlawrev-21605	37	21	)	)	PUNCT
inlawrev-21605	37	22	.	.	PUNCT
inlawrev-21605	38	1	2	2	X
inlawrev-21605	38	2	.	.	X
inlawrev-21605	38	3	see	see	VERB
inlawrev-21605	38	4	,	,	PUNCT
inlawrev-21605	38	5	e.g.	e.g.	ADV
inlawrev-21605	38	6	,	,	PUNCT
inlawrev-21605	38	7	pub	pub	NOUN
inlawrev-21605	38	8	.	.	PUNCT
inlawrev-21605	39	1	l.	l.	PROPN
inlawrev-21605	39	2	no	no	INTJ
inlawrev-21605	39	3	.	.	PROPN
inlawrev-21605	40	1	149	149	NUM
inlawrev-21605	40	2	-	-	SYM
inlawrev-21605	40	3	2016	2016	NUM
inlawrev-21605	40	4	,	,	PUNCT
inlawrev-21605	40	5	§	§	PROPN
inlawrev-21605	40	6	20	20	NUM
inlawrev-21605	40	7	,	,	PUNCT
inlawrev-21605	40	8	2016	2016	NUM
inlawrev-21605	40	9	ind	ind	NOUN
inlawrev-21605	40	10	.	.	PUNCT
inlawrev-21605	41	1	acts	act	VERB
inlawrev-21605	41	2	1418	1418	NUM
inlawrev-21605	41	3	,	,	PUNCT
inlawrev-21605	41	4	1445	1445	NUM
inlawrev-21605	41	5	-	-	SYM
inlawrev-21605	41	6	46	46	NUM
inlawrev-21605	41	7	(	(	PUNCT
inlawrev-21605	41	8	amending	amend	VERB
inlawrev-21605	41	9	ind	ind	NOUN
inlawrev-21605	41	10	.	.	PUNCT
inlawrev-21605	42	1	code	code	PROPN
inlawrev-21605	42	2	§	§	PROPN
inlawrev-21605	42	3	6	6	NUM
inlawrev-21605	42	4	-	-	SYM
inlawrev-21605	42	5	1.1	1.1	NUM
inlawrev-21605	42	6	-	-	PUNCT
inlawrev-21605	42	7	4	4	NUM
inlawrev-21605	42	8	-	-	SYM
inlawrev-21605	42	9	43	43	NUM
inlawrev-21605	42	10	to	to	PART
inlawrev-21605	42	11	correct	correct	VERB
inlawrev-21605	42	12	some	some	DET
inlawrev-21605	42	13	minor	minor	ADJ
inlawrev-21605	42	14	typographical	typographical	ADJ
inlawrev-21605	42	15	errors	error	NOUN
inlawrev-21605	42	16	,	,	PUNCT
inlawrev-21605	42	17	such	such	ADJ
inlawrev-21605	42	18	as	as	ADP
inlawrev-21605	42	19	the	the	DET
inlawrev-21605	42	20	removal	removal	NOUN
inlawrev-21605	42	21	of	of	ADP
inlawrev-21605	42	22	an	an	DET
inlawrev-21605	42	23	extraneous	extraneous	ADJ
inlawrev-21605	42	24	“	"	PUNCT
inlawrev-21605	42	25	to	to	ADP
inlawrev-21605	42	26	”	"	PUNCT
inlawrev-21605	42	27	)	)	PUNCT
inlawrev-21605	42	28	;	;	PUNCT
inlawrev-21605	43	1	pub	pub	NOUN
inlawrev-21605	43	2	.	.	PUNCT
inlawrev-21605	44	1	l.	l.	PROPN
inlawrev-21605	44	2	no	no	INTJ
inlawrev-21605	44	3	.	.	PROPN
inlawrev-21605	45	1	197	197	NUM
inlawrev-21605	45	2	-	-	SYM
inlawrev-21605	45	3	2016	2016	NUM
inlawrev-21605	45	4	,	,	PUNCT
inlawrev-21605	45	5	§	§	PROPN
inlawrev-21605	45	6	8	8	NUM
inlawrev-21605	45	7	,	,	PUNCT
inlawrev-21605	45	8	2016	2016	NUM
inlawrev-21605	45	9	ind	ind	NOUN
inlawrev-21605	45	10	.	.	PUNCT
inlawrev-21605	46	1	acts	act	VERB
inlawrev-21605	46	2	2232	2232	NUM
inlawrev-21605	46	3	,	,	PUNCT
inlawrev-21605	46	4	2237	2237	NUM
inlawrev-21605	46	5	(	(	PUNCT
inlawrev-21605	46	6	amending	amend	VERB
inlawrev-21605	46	7	ind	ind	NOUN
inlawrev-21605	46	8	.	.	PUNCT
inlawrev-21605	47	1	code	code	PROPN
inlawrev-21605	47	2	§	§	PROPN
inlawrev-21605	47	3	6	6	NUM
inlawrev-21605	47	4	-	-	SYM
inlawrev-21605	47	5	1.1	1.1	NUM
inlawrev-21605	47	6	-	-	PUNCT
inlawrev-21605	47	7	10.3	10.3	NUM
inlawrev-21605	47	8	-	-	SYM
inlawrev-21605	47	9	2	2	NUM
inlawrev-21605	47	10	to	to	PART
inlawrev-21605	47	11	properly	properly	ADV
inlawrev-21605	47	12	reflect	reflect	VERB
inlawrev-21605	47	13	the	the	DET
inlawrev-21605	47	14	2015	2015	NUM
inlawrev-21605	47	15	wholesale	wholesale	ADJ
inlawrev-21605	47	16	revision	revision	NOUN
inlawrev-21605	47	17	of	of	ADP
inlawrev-21605	47	18	indiana	indiana	PROPN
inlawrev-21605	47	19	’s	’s	PART
inlawrev-21605	47	20	local	local	ADJ
inlawrev-21605	47	21	income	income	NOUN
inlawrev-21605	47	22	tax	tax	NOUN
inlawrev-21605	47	23	regime	regime	NOUN
inlawrev-21605	47	24	)	)	PUNCT
inlawrev-21605	47	25	;	;	PUNCT
inlawrev-21605	48	1	pub	pub	NOUN
inlawrev-21605	48	2	.	.	PUNCT
inlawrev-21605	49	1	l.	l.	PROPN
inlawrev-21605	49	2	no	no	INTJ
inlawrev-21605	49	3	.	.	PROPN
inlawrev-21605	50	1	203	203	NUM
inlawrev-21605	50	2	-	-	SYM
inlawrev-21605	50	3	2016	2016	NUM
inlawrev-21605	50	4	,	,	PUNCT
inlawrev-21605	50	5	§	§	PROPN
inlawrev-21605	50	6	9	9	NUM
inlawrev-21605	50	7	,	,	PUNCT
inlawrev-21605	50	8	2016	2016	NUM
inlawrev-21605	50	9	ind	ind	NOUN
inlawrev-21605	50	10	.	.	PUNCT
inlawrev-21605	51	1	acts	act	VERB
inlawrev-21605	51	2	2910	2910	NUM
inlawrev-21605	51	3	,	,	PUNCT
inlawrev-21605	51	4	2928	2928	NUM
inlawrev-21605	51	5	-	-	SYM
inlawrev-21605	51	6	29	29	NUM
inlawrev-21605	51	7	(	(	PUNCT
inlawrev-21605	51	8	repealing	repeal	VERB
inlawrev-21605	51	9	ind	ind	NOUN
inlawrev-21605	51	10	.	.	PUNCT
inlawrev-21605	52	1	code	code	PROPN
inlawrev-21605	52	2	§	§	PROPN
inlawrev-21605	52	3	6	6	NUM
inlawrev-21605	52	4	-	-	SYM
inlawrev-21605	52	5	1.1	1.1	NUM
inlawrev-21605	52	6	-	-	NUM
inlawrev-21605	52	7	18.5	18.5	NUM
inlawrev-21605	52	8	-	-	SYM
inlawrev-21605	52	9	7	7	NUM
inlawrev-21605	52	10	which	which	PRON
inlawrev-21605	52	11	contained	contain	VERB
inlawrev-21605	52	12	now	now	ADV
inlawrev-21605	52	13	-	-	PUNCT
inlawrev-21605	52	14	obsolete	obsolete	ADJ
inlawrev-21605	52	15	rules	rule	NOUN
inlawrev-21605	52	16	governing	govern	VERB
inlawrev-21605	52	17	2014	2014	NUM
inlawrev-21605	52	18	-	-	SYM
inlawrev-21605	52	19	2016	2016	NUM
inlawrev-21605	52	20	levy	levy	NOUN
inlawrev-21605	52	21	limits	limit	NOUN
inlawrev-21605	52	22	)	)	PUNCT
inlawrev-21605	52	23	.	.	PUNCT
inlawrev-21605	53	1	3	3	X
inlawrev-21605	53	2	.	.	X
inlawrev-21605	53	3	see	see	VERB
inlawrev-21605	53	4	,	,	PUNCT
inlawrev-21605	53	5	e.g.	e.g.	ADV
inlawrev-21605	53	6	,	,	PUNCT
inlawrev-21605	53	7	pub	pub	NOUN
inlawrev-21605	53	8	.	.	PUNCT
inlawrev-21605	54	1	l.	l.	PROPN
inlawrev-21605	54	2	no	no	INTJ
inlawrev-21605	54	3	.	.	PUNCT
inlawrev-21605	55	1	202	202	NUM
inlawrev-21605	55	2	-	-	SYM
inlawrev-21605	55	3	2016	2016	NUM
inlawrev-21605	55	4	,	,	PUNCT
inlawrev-21605	55	5	§	§	PROPN
inlawrev-21605	55	6	6	6	NUM
inlawrev-21605	55	7	,	,	PUNCT
inlawrev-21605	55	8	2016	2016	NUM
inlawrev-21605	55	9	ind	ind	NOUN
inlawrev-21605	55	10	.	.	PUNCT
inlawrev-21605	56	1	acts	act	VERB
inlawrev-21605	56	2	2903	2903	NUM
inlawrev-21605	56	3	,	,	PUNCT
inlawrev-21605	56	4	2907	2907	NUM
inlawrev-21605	56	5	-	-	SYM
inlawrev-21605	56	6	08	08	NUM
inlawrev-21605	56	7	(	(	PUNCT
inlawrev-21605	56	8	amending	amend	VERB
inlawrev-21605	56	9	ind	ind	NOUN
inlawrev-21605	56	10	.	.	PUNCT
inlawrev-21605	57	1	code	code	PROPN
inlawrev-21605	57	2	§	§	PROPN
inlawrev-21605	57	3	6	6	NUM
inlawrev-21605	57	4	-	-	SYM
inlawrev-21605	57	5	1.1	1.1	NUM
inlawrev-21605	57	6	-	-	PUNCT
inlawrev-21605	57	7	12	12	NUM
inlawrev-21605	57	8	-	-	PUNCT
inlawrev-21605	57	9	26.2	26.2	NUM
inlawrev-21605	57	10	to	to	PART
inlawrev-21605	57	11	limit	limit	VERB
inlawrev-21605	57	12	the	the	DET
inlawrev-21605	57	13	“	"	PUNCT
inlawrev-21605	57	14	heritage	heritage	NOUN
inlawrev-21605	57	15	barn	barn	NOUN
inlawrev-21605	57	16	”	"	PUNCT
inlawrev-21605	57	17	definition	definition	NOUN
inlawrev-21605	57	18	to	to	ADP
inlawrev-21605	57	19	certain	certain	ADJ
inlawrev-21605	57	20	“	"	PUNCT
inlawrev-21605	57	21	mortise	mortise	NOUN
inlawrev-21605	57	22	and	and	CCONJ
inlawrev-21605	57	23	tenon	tenon	NOUN
inlawrev-21605	57	24	barn[s	barn[	NOUN
inlawrev-21605	57	25	]	]	PUNCT
inlawrev-21605	57	26	,	,	PUNCT
inlawrev-21605	57	27	”	"	PUNCT
inlawrev-21605	57	28	which	which	PRON
inlawrev-21605	57	29	are	be	AUX
inlawrev-21605	57	30	defined	define	VERB
inlawrev-21605	57	31	as	as	ADP
inlawrev-21605	57	32	“	"	PUNCT
inlawrev-21605	57	33	barn[s	barn[	NOUN
inlawrev-21605	57	34	]	]	PUNCT
inlawrev-21605	57	35	that	that	SCONJ
inlawrev-21605	57	36	[	[	X
inlawrev-21605	57	37	were	be	AUX
inlawrev-21605	57	38	]	]	PUNCT
inlawrev-21605	57	39	built	build	VERB
inlawrev-21605	57	40	using	use	VERB
inlawrev-21605	57	41	heavy	heavy	ADJ
inlawrev-21605	57	42	wooden	wooden	ADJ
inlawrev-21605	57	43	timbers	timber	NOUN
inlawrev-21605	57	44	,	,	PUNCT
inlawrev-21605	57	45	joined	join	VERB
inlawrev-21605	57	46	together	together	ADV
inlawrev-21605	57	47	with	with	ADP
inlawrev-21605	57	48	woodpegged	woodpegge	VERB
inlawrev-21605	57	49	mortise	mortise	NOUN
inlawrev-21605	57	50	and	and	CCONJ
inlawrev-21605	57	51	tenon	tenon	PROPN
inlawrev-21605	57	52	joinery	joinery	NOUN
inlawrev-21605	57	53	”	"	PUNCT
inlawrev-21605	57	54	)	)	PUNCT
inlawrev-21605	57	55	.	.	PUNCT
inlawrev-21605	58	1	4	4	X
inlawrev-21605	58	2	.	.	X
inlawrev-21605	58	3	see	see	VERB
inlawrev-21605	58	4	,	,	PUNCT
inlawrev-21605	58	5	e.g.	e.g.	ADV
inlawrev-21605	58	6	,	,	PUNCT
inlawrev-21605	58	7	pub	pub	NOUN
inlawrev-21605	58	8	.	.	PUNCT
inlawrev-21605	59	1	l.	l.	PROPN
inlawrev-21605	59	2	no	no	INTJ
inlawrev-21605	59	3	.	.	PROPN
inlawrev-21605	60	1	203	203	NUM
inlawrev-21605	60	2	-	-	SYM
inlawrev-21605	60	3	2016	2016	NUM
inlawrev-21605	60	4	,	,	PUNCT
inlawrev-21605	60	5	§	§	PROPN
inlawrev-21605	60	6	6	6	NUM
inlawrev-21605	60	7	,	,	PUNCT
inlawrev-21605	60	8	2016	2016	NUM
inlawrev-21605	60	9	ind	ind	NOUN
inlawrev-21605	60	10	.	.	PUNCT
inlawrev-21605	61	1	acts	act	VERB
inlawrev-21605	61	2	at	at	ADP
inlawrev-21605	61	3	2924	2924	NUM
inlawrev-21605	61	4	-	-	SYM
inlawrev-21605	61	5	27	27	NUM
inlawrev-21605	61	6	(	(	PUNCT
inlawrev-21605	61	7	amending	amend	VERB
inlawrev-21605	61	8	ind	ind	NOUN
inlawrev-21605	61	9	.	.	PUNCT
inlawrev-21605	62	1	code	code	PROPN
inlawrev-21605	62	2	§	§	PROPN
inlawrev-21605	62	3	6	6	NUM
inlawrev-21605	62	4	-	-	SYM
inlawrev-21605	62	5	1.1	1.1	NUM
inlawrev-21605	62	6	-	-	PUNCT
inlawrev-21605	62	7	12.1	12.1	NUM
inlawrev-21605	62	8	-	-	PUNCT
inlawrev-21605	62	9	5.3	5.3	NUM
inlawrev-21605	62	10	to	to	PART
inlawrev-21605	62	11	extend	extend	VERB
inlawrev-21605	62	12	the	the	DET
inlawrev-21605	62	13	start	start	NOUN
inlawrev-21605	62	14	of	of	ADP
inlawrev-21605	62	15	the	the	DET
inlawrev-21605	62	16	window	window	NOUN
inlawrev-21605	62	17	for	for	ADP
inlawrev-21605	62	18	filing	file	VERB
inlawrev-21605	62	19	late	late	ADJ
inlawrev-21605	62	20	rehabilitation	rehabilitation	NOUN
inlawrev-21605	62	21	or	or	CCONJ
inlawrev-21605	62	22	redevelopment	redevelopment	NOUN
inlawrev-21605	62	23	deduction	deduction	NOUN
inlawrev-21605	62	24	applications	application	NOUN
inlawrev-21605	62	25	(	(	PUNCT
inlawrev-21605	62	26	i.e.	i.e.	X
inlawrev-21605	62	27	,	,	PUNCT
inlawrev-21605	62	28	applications	application	NOUN
inlawrev-21605	62	29	not	not	PART
inlawrev-21605	62	30	made	make	VERB
inlawrev-21605	62	31	in	in	ADP
inlawrev-21605	62	32	the	the	DET
inlawrev-21605	62	33	year	year	NOUN
inlawrev-21605	62	34	the	the	DET
inlawrev-21605	62	35	property	property	NOUN
inlawrev-21605	62	36	owner	owner	NOUN
inlawrev-21605	62	37	initially	initially	ADV
inlawrev-21605	62	38	occupies	occupy	VERB
inlawrev-21605	62	39	the	the	DET
inlawrev-21605	62	40	eligible	eligible	ADJ
inlawrev-21605	62	41	vacant	vacant	ADJ
inlawrev-21605	62	42	building	building	NOUN
inlawrev-21605	62	43	)	)	PUNCT
inlawrev-21605	62	44	from	from	ADP
inlawrev-21605	62	45	march	march	PROPN
inlawrev-21605	62	46	1	1	NUM
inlawrev-21605	62	47	to	to	ADP
inlawrev-21605	62	48	january	january	PROPN
inlawrev-21605	62	49	1	1	NUM
inlawrev-21605	62	50	)	)	PUNCT
inlawrev-21605	62	51	.	.	PUNCT
inlawrev-21605	63	1	5	5	X
inlawrev-21605	63	2	.	.	X
inlawrev-21605	63	3	see	see	VERB
inlawrev-21605	63	4	,	,	PUNCT
inlawrev-21605	63	5	e.g.	e.g.	ADV
inlawrev-21605	63	6	,	,	PUNCT
inlawrev-21605	63	7	pub	pub	NOUN
inlawrev-21605	63	8	.	.	PUNCT
inlawrev-21605	64	1	l.	l.	PROPN
inlawrev-21605	64	2	no	no	INTJ
inlawrev-21605	64	3	.	.	PROPN
inlawrev-21605	65	1	199	199	NUM
inlawrev-21605	65	2	-	-	SYM
inlawrev-21605	65	3	2016	2016	NUM
inlawrev-21605	65	4	,	,	PUNCT
inlawrev-21605	65	5	§	§	PROPN
inlawrev-21605	65	6	1	1	NUM
inlawrev-21605	65	7	,	,	PUNCT
inlawrev-21605	65	8	2016	2016	NUM
inlawrev-21605	65	9	ind	ind	NOUN
inlawrev-21605	65	10	.	.	PUNCT
inlawrev-21605	66	1	acts	act	VERB
inlawrev-21605	66	2	2889	2889	NUM
inlawrev-21605	66	3	,	,	PUNCT
inlawrev-21605	66	4	2889	2889	NUM
inlawrev-21605	66	5	-	-	SYM
inlawrev-21605	66	6	90	90	NUM
inlawrev-21605	66	7	(	(	PUNCT
inlawrev-21605	66	8	amending	amend	VERB
inlawrev-21605	66	9	ind	ind	NOUN
inlawrev-21605	66	10	.	.	PUNCT
inlawrev-21605	67	1	code	code	PROPN
inlawrev-21605	67	2	§	§	PROPN
inlawrev-21605	67	3	6	6	NUM
inlawrev-21605	67	4	-	-	SYM
inlawrev-21605	67	5	1.1	1.1	NUM
inlawrev-21605	67	6	-	-	PUNCT
inlawrev-21605	67	7	3	3	NUM
inlawrev-21605	67	8	-	-	SYM
inlawrev-21605	67	9	7.2	7.2	NUM
inlawrev-21605	67	10	to	to	PART
inlawrev-21605	67	11	require	require	VERB
inlawrev-21605	67	12	a	a	DET
inlawrev-21605	67	13	taxpayer	taxpayer	NOUN
inlawrev-21605	67	14	with	with	ADP
inlawrev-21605	67	15	exempt	exempt	ADJ
inlawrev-21605	67	16	business	business	NOUN
inlawrev-21605	67	17	personal	personal	ADJ
inlawrev-21605	67	18	property	property	NOUN
inlawrev-21605	67	19	to	to	PART
inlawrev-21605	67	20	file	file	VERB
inlawrev-21605	67	21	a	a	DET
inlawrev-21605	67	22	return	return	NOUN
inlawrev-21605	67	23	indicating	indicate	VERB
inlawrev-21605	67	24	the	the	DET
inlawrev-21605	67	25	property	property	NOUN
inlawrev-21605	67	26	is	be	AUX
inlawrev-21605	67	27	exempt	exempt	ADJ
inlawrev-21605	67	28	instead	instead	ADV
inlawrev-21605	67	29	of	of	ADP
inlawrev-21605	67	30	doing	do	VERB
inlawrev-21605	67	31	so	so	ADV
inlawrev-21605	67	32	in	in	ADP
inlawrev-21605	67	33	a	a	DET
inlawrev-21605	67	34	notarized	notarized	ADJ
inlawrev-21605	67	35	certification	certification	NOUN
inlawrev-21605	67	36	given	give	VERB
inlawrev-21605	67	37	to	to	ADP
inlawrev-21605	67	38	the	the	DET
inlawrev-21605	67	39	county	county	NOUN
inlawrev-21605	67	40	assessor	assessor	NOUN
inlawrev-21605	67	41	)	)	PUNCT
inlawrev-21605	67	42	.	.	PUNCT
inlawrev-21605	68	1	6	6	X
inlawrev-21605	68	2	.	.	X
inlawrev-21605	68	3	see	see	VERB
inlawrev-21605	68	4	,	,	PUNCT
inlawrev-21605	68	5	e.g.	e.g.	ADV
inlawrev-21605	68	6	,	,	PUNCT
inlawrev-21605	68	7	pub	pub	NOUN
inlawrev-21605	68	8	.	.	PUNCT
inlawrev-21605	69	1	l.	l.	PROPN
inlawrev-21605	69	2	no	no	INTJ
inlawrev-21605	69	3	.	.	PROPN
inlawrev-21605	70	1	84	84	NUM
inlawrev-21605	70	2	-	-	SYM
inlawrev-21605	70	3	2016	2016	NUM
inlawrev-21605	70	4	,	,	PUNCT
inlawrev-21605	70	5	§	§	PROPN
inlawrev-21605	70	6	§	§	PROPN
inlawrev-21605	70	7	28	28	NUM
inlawrev-21605	70	8	-	-	SYM
inlawrev-21605	70	9	32	32	NUM
inlawrev-21605	70	10	,	,	PUNCT
inlawrev-21605	70	11	2016	2016	NUM
inlawrev-21605	70	12	ind	ind	NOUN
inlawrev-21605	70	13	.	.	PUNCT
inlawrev-21605	71	1	acts	act	VERB
inlawrev-21605	71	2	745	745	NUM
inlawrev-21605	71	3	,	,	PUNCT
inlawrev-21605	71	4	757	757	PROPN
inlawrev-21605	71	5	-	-	SYM
inlawrev-21605	71	6	62	62	NUM
inlawrev-21605	71	7	(	(	PUNCT
inlawrev-21605	71	8	amending	amend	VERB
inlawrev-21605	71	9	ind	ind	NOUN
inlawrev-21605	71	10	.	.	PUNCT
inlawrev-21605	72	1	code	code	PROPN
inlawrev-21605	72	2	§	§	PROPN
inlawrev-21605	72	3	§	§	PROPN
inlawrev-21605	72	4	6	6	NUM
inlawrev-21605	72	5	-	-	SYM
inlawrev-21605	72	6	1.1	1.1	NUM
inlawrev-21605	72	7	-	-	PUNCT
inlawrev-21605	72	8	10	10	NUM
inlawrev-21605	72	9	-	-	SYM
inlawrev-21605	72	10	11	11	NUM
inlawrev-21605	72	11	,	,	PUNCT
inlawrev-21605	72	12	-18.5	-18.5	PUNCT
inlawrev-21605	72	13	-	-	SYM
inlawrev-21605	72	14	12	12	NUM
inlawrev-21605	72	15	,	,	PUNCT
inlawrev-21605	72	16	-23	-23	PUNCT
inlawrev-21605	72	17	-	-	PUNCT
inlawrev-21605	72	18	1	1	NUM
inlawrev-21605	72	19	,	,	PUNCT
inlawrev-21605	72	20	-23	-23	PUNCT
inlawrev-21605	72	21	-	-	PUNCT
inlawrev-21605	72	22	2	2	NUM
inlawrev-21605	72	23	,	,	PUNCT
inlawrev-21605	72	24	and	and	CCONJ
inlawrev-21605	72	25	-36	-36	PROPN
inlawrev-21605	72	26	-	-	SYM
inlawrev-21605	72	27	4	4	NUM
inlawrev-21605	72	28	to	to	PART
inlawrev-21605	72	29	give	give	VERB
inlawrev-21605	72	30	the	the	DET
inlawrev-21605	72	31	superior	superior	ADJ
inlawrev-21605	72	32	courts	court	NOUN
inlawrev-21605	72	33	and	and	CCONJ
inlawrev-21605	72	34	the	the	DET
inlawrev-21605	72	35	probate	probate	NOUN
inlawrev-21605	72	36	courts	court	VERB
inlawrev-21605	72	37	concurrent	concurrent	ADJ
inlawrev-21605	72	38	jurisdiction	jurisdiction	NOUN
inlawrev-21605	72	39	with	with	ADP
inlawrev-21605	72	40	the	the	DET
inlawrev-21605	72	41	circuit	circuit	NOUN
inlawrev-21605	72	42	courts	court	NOUN
inlawrev-21605	72	43	over	over	ADP
inlawrev-21605	72	44	certain	certain	ADJ
inlawrev-21605	72	45	property	property	NOUN
inlawrev-21605	72	46	matters	matter	NOUN
inlawrev-21605	72	47	)	)	PUNCT
inlawrev-21605	72	48	.	.	PUNCT
inlawrev-21605	73	1	7	7	X
inlawrev-21605	73	2	.	.	X
inlawrev-21605	73	3	see	see	VERB
inlawrev-21605	73	4	,	,	PUNCT
inlawrev-21605	73	5	e.g.	e.g.	ADV
inlawrev-21605	73	6	,	,	PUNCT
inlawrev-21605	73	7	pub	pub	NOUN
inlawrev-21605	73	8	.	.	PUNCT
inlawrev-21605	74	1	l.	l.	PROPN
inlawrev-21605	74	2	no	no	INTJ
inlawrev-21605	74	3	.	.	PROPN
inlawrev-21605	75	1	196	196	NUM
inlawrev-21605	75	2	-	-	SYM
inlawrev-21605	75	3	2016	2016	NUM
inlawrev-21605	75	4	,	,	PUNCT
inlawrev-21605	75	5	§	§	PROPN
inlawrev-21605	75	6	§	§	PROPN
inlawrev-21605	75	7	1	1	NUM
inlawrev-21605	75	8	-	-	SYM
inlawrev-21605	75	9	3	3	NUM
inlawrev-21605	75	10	,	,	PUNCT
inlawrev-21605	75	11	2016	2016	NUM
inlawrev-21605	75	12	ind	ind	NOUN
inlawrev-21605	75	13	.	.	PUNCT
inlawrev-21605	76	1	acts	act	VERB
inlawrev-21605	76	2	2228	2228	NUM
inlawrev-21605	76	3	,	,	PUNCT
inlawrev-21605	76	4	2228	2228	NUM
inlawrev-21605	76	5	-	-	SYM
inlawrev-21605	76	6	32	32	NUM
inlawrev-21605	76	7	(	(	PUNCT
inlawrev-21605	76	8	amending	amend	VERB
inlawrev-21605	76	9	ind	ind	NOUN
inlawrev-21605	76	10	.	.	PUNCT
inlawrev-21605	77	1	code	code	PROPN
inlawrev-21605	77	2	§	§	PROPN
inlawrev-21605	77	3	§	§	PROPN
inlawrev-21605	77	4	6	6	NUM
inlawrev-21605	77	5	-	-	SYM
inlawrev-21605	77	6	1.1	1.1	NUM
inlawrev-21605	77	7	-	-	PUNCT
inlawrev-21605	77	8	11	11	NUM
inlawrev-21605	77	9	-	-	SYM
inlawrev-21605	77	10	7	7	NUM
inlawrev-21605	77	11	,	,	PUNCT
inlawrev-21605	77	12	-15	-15	PUNCT
inlawrev-21605	77	13	-	-	SYM
inlawrev-21605	77	14	3	3	NUM
inlawrev-21605	77	15	,	,	PUNCT
inlawrev-21605	77	16	and	and	CCONJ
inlawrev-21605	77	17	-15	-15	NUM
inlawrev-21605	77	18	-	-	SYM
inlawrev-21605	77	19	12	12	NUM
inlawrev-21605	77	20	to	to	PART
inlawrev-21605	77	21	allow	allow	VERB
inlawrev-21605	77	22	taxpayers	taxpayer	NOUN
inlawrev-21605	77	23	an	an	DET
inlawrev-21605	77	24	additional	additional	ADJ
inlawrev-21605	77	25	fifteen	fifteen	NUM
inlawrev-21605	77	26	days	day	NOUN
inlawrev-21605	77	27	to	to	PART
inlawrev-21605	77	28	petition	petition	VERB
inlawrev-21605	77	29	the	the	DET
inlawrev-21605	77	30	ibtr	ibtr	NOUN
inlawrev-21605	77	31	for	for	ADP
inlawrev-21605	77	32	review	review	NOUN
inlawrev-21605	77	33	of	of	ADP
inlawrev-21605	77	34	a	a	DET
inlawrev-21605	77	35	ptaboa	ptaboa	NOUN
inlawrev-21605	77	36	’s	’s	PART
inlawrev-21605	77	37	rejection	rejection	NOUN
inlawrev-21605	77	38	of	of	ADP
inlawrev-21605	77	39	an	an	DET
inlawrev-21605	77	40	exemption	exemption	NOUN
inlawrev-21605	77	41	petition	petition	NOUN
inlawrev-21605	77	42	and	and	CCONJ
inlawrev-21605	77	43	,	,	PUNCT
inlawrev-21605	77	44	if	if	SCONJ
inlawrev-21605	77	45	the	the	DET
inlawrev-21605	77	46	ptaboa	ptaboa	NOUN
inlawrev-21605	77	47	fails	fail	VERB
inlawrev-21605	77	48	to	to	PART
inlawrev-21605	77	49	act	act	VERB
inlawrev-21605	77	50	on	on	ADP
inlawrev-21605	77	51	the	the	DET
inlawrev-21605	77	52	taxpayer	taxpayer	NOUN
inlawrev-21605	77	53	’s	’s	PART
inlawrev-21605	77	54	exemption	exemption	NOUN
inlawrev-21605	77	55	petition	petition	NOUN
inlawrev-21605	77	56	or	or	CCONJ
inlawrev-21605	77	57	petition	petition	NOUN
inlawrev-21605	77	58	to	to	PART
inlawrev-21605	77	59	correct	correct	VERB
inlawrev-21605	77	60	errors	error	NOUN
inlawrev-21605	77	61	within	within	ADP
inlawrev-21605	77	62	180	180	NUM
inlawrev-21605	77	63	days	day	NOUN
inlawrev-21605	77	64	after	after	ADP
inlawrev-21605	77	65	either	either	PRON
inlawrev-21605	78	1	https://doi.org/10.18060/4806.01125	https://doi.org/10.18060/4806.01125	ADV
inlawrev-21605	78	2	2017	2017	NUM
inlawrev-21605	78	3	]	]	PUNCT
inlawrev-21605	78	4	taxation	taxation	NOUN
inlawrev-21605	78	5	1405	1405	NUM
inlawrev-21605	78	6	procedures	procedure	NOUN
inlawrev-21605	78	7	,	,	PUNCT
inlawrev-21605	78	8	administrative	administrative	ADJ
inlawrev-21605	78	9	roles	role	NOUN
inlawrev-21605	78	10	,	,	PUNCT
inlawrev-21605	78	11	geographically	geographically	ADV
inlawrev-21605	78	12	-	-	PUNCT
inlawrev-21605	78	13	targeted	target	VERB
inlawrev-21605	78	14	measures	measure	NOUN
inlawrev-21605	78	15	,	,	PUNCT
inlawrev-21605	78	16	taxpayer-8	taxpayer-8	NUM
inlawrev-21605	78	17	9	9	NUM
inlawrev-21605	78	18	10	10	NUM
inlawrev-21605	78	19	specific	specific	ADJ
inlawrev-21605	78	20	relief	relief	NOUN
inlawrev-21605	78	21	,	,	PUNCT
inlawrev-21605	78	22	and	and	CCONJ
inlawrev-21605	78	23	property	property	NOUN
inlawrev-21605	78	24	-	-	PUNCT
inlawrev-21605	78	25	transfer	transfer	NOUN
inlawrev-21605	78	26	procedures.11	procedures.11	ADJ
inlawrev-21605	78	27	12	12	NUM
inlawrev-21605	78	28	during	during	ADP
inlawrev-21605	78	29	2016	2016	NUM
inlawrev-21605	78	30	,	,	PUNCT
inlawrev-21605	78	31	the	the	DET
inlawrev-21605	78	32	ga	ga	PROPN
inlawrev-21605	78	33	did	do	AUX
inlawrev-21605	78	34	focus	focus	VERB
inlawrev-21605	78	35	on	on	ADP
inlawrev-21605	78	36	a	a	DET
inlawrev-21605	78	37	few	few	ADJ
inlawrev-21605	78	38	property	property	NOUN
inlawrev-21605	78	39	tax	tax	NOUN
inlawrev-21605	78	40	areas	area	NOUN
inlawrev-21605	78	41	.	.	PUNCT
inlawrev-21605	79	1	first	first	ADV
inlawrev-21605	79	2	,	,	PUNCT
inlawrev-21605	79	3	the	the	DET
inlawrev-21605	79	4	ga	ga	PROPN
inlawrev-21605	79	5	made	make	VERB
inlawrev-21605	79	6	a	a	DET
inlawrev-21605	79	7	number	number	NOUN
inlawrev-21605	79	8	of	of	ADP
inlawrev-21605	79	9	changes	change	NOUN
inlawrev-21605	79	10	to	to	ADP
inlawrev-21605	79	11	the	the	DET
inlawrev-21605	79	12	assessment	assessment	NOUN
inlawrev-21605	79	13	procedures	procedure	NOUN
inlawrev-21605	79	14	for	for	ADP
inlawrev-21605	79	15	various	various	ADJ
inlawrev-21605	79	16	types	type	NOUN
inlawrev-21605	79	17	of	of	ADP
inlawrev-21605	79	18	real	real	ADJ
inlawrev-21605	79	19	property	property	NOUN
inlawrev-21605	79	20	.	.	PUNCT
inlawrev-21605	80	1	specifically	specifically	ADV
inlawrev-21605	80	2	,	,	PUNCT
inlawrev-21605	80	3	the	the	DET
inlawrev-21605	80	4	ga	ga	PROPN
inlawrev-21605	80	5	amended	amend	VERB
inlawrev-21605	80	6	the	the	DET
inlawrev-21605	80	7	annual	annual	ADJ
inlawrev-21605	80	8	assessment	assessment	NOUN
inlawrev-21605	80	9	adjustment	adjustment	NOUN
inlawrev-21605	80	10	process	process	NOUN
inlawrev-21605	80	11	for	for	ADP
inlawrev-21605	80	12	real	real	ADJ
inlawrev-21605	80	13	property	property	NOUN
inlawrev-21605	80	14	that	that	PRON
inlawrev-21605	80	15	is	be	AUX
inlawrev-21605	80	16	not	not	PART
inlawrev-21605	80	17	fully	fully	ADV
inlawrev-21605	80	18	reassessed	reassess	VERB
inlawrev-21605	80	19	under	under	ADP
inlawrev-21605	80	20	another	another	DET
inlawrev-21605	80	21	provision	provision	NOUN
inlawrev-21605	80	22	.	.	PUNCT
inlawrev-21605	81	1	the	the	DET
inlawrev-21605	81	2	annual13	annual13	PROPN
inlawrev-21605	81	3	adjustment	adjustment	NOUN
inlawrev-21605	81	4	process	process	NOUN
inlawrev-21605	81	5	employs	employ	VERB
inlawrev-21605	81	6	a	a	DET
inlawrev-21605	81	7	final	final	ADJ
inlawrev-21605	81	8	base	base	NOUN
inlawrev-21605	81	9	rate	rate	NOUN
inlawrev-21605	81	10	determined	determine	VERB
inlawrev-21605	81	11	by	by	ADP
inlawrev-21605	81	12	the	the	DET
inlawrev-21605	81	13	dlgf	dlgf	NOUN
inlawrev-21605	81	14	using	use	VERB
inlawrev-21605	81	15	specified	specify	VERB
inlawrev-21605	81	16	statutory	statutory	ADJ
inlawrev-21605	81	17	rates	rate	NOUN
inlawrev-21605	81	18	and	and	CCONJ
inlawrev-21605	81	19	a	a	DET
inlawrev-21605	81	20	calculated	calculate	VERB
inlawrev-21605	81	21	preliminary	preliminary	ADJ
inlawrev-21605	81	22	base	base	NOUN
inlawrev-21605	81	23	rate	rate	NOUN
inlawrev-21605	81	24	,	,	PUNCT
inlawrev-21605	81	25	which	which	PRON
inlawrev-21605	81	26	depends	depend	VERB
inlawrev-21605	81	27	on	on	ADP
inlawrev-21605	81	28	a	a	DET
inlawrev-21605	81	29	rolling	rolling	ADJ
inlawrev-21605	81	30	average	average	NOUN
inlawrev-21605	81	31	of	of	ADP
inlawrev-21605	81	32	the	the	DET
inlawrev-21605	81	33	six	six	NUM
inlawrev-21605	81	34	most	most	ADV
inlawrev-21605	81	35	recent	recent	ADJ
inlawrev-21605	81	36	years	year	NOUN
inlawrev-21605	81	37	.	.	PUNCT
inlawrev-21605	82	1	the	the	DET
inlawrev-21605	82	2	ga	ga	PROPN
inlawrev-21605	82	3	also	also	ADV
inlawrev-21605	82	4	created	create	VERB
inlawrev-21605	82	5	a	a	DET
inlawrev-21605	82	6	special	special	ADJ
inlawrev-21605	82	7	rule14	rule14	NOUN
inlawrev-21605	82	8	requiring	require	VERB
inlawrev-21605	82	9	the	the	DET
inlawrev-21605	82	10	reassessment	reassessment	NOUN
inlawrev-21605	82	11	of	of	ADP
inlawrev-21605	82	12	a	a	DET
inlawrev-21605	82	13	real	real	ADJ
inlawrev-21605	82	14	property	property	NOUN
inlawrev-21605	82	15	improvement	improvement	NOUN
inlawrev-21605	82	16	that	that	PRON
inlawrev-21605	82	17	was	be	AUX
inlawrev-21605	82	18	part	part	NOUN
inlawrev-21605	82	19	of	of	ADP
inlawrev-21605	82	20	a	a	DET
inlawrev-21605	82	21	“	"	PUNCT
inlawrev-21605	82	22	covered	covered	ADJ
inlawrev-21605	82	23	project	project	NOUN
inlawrev-21605	82	24	”	"	PUNCT
inlawrev-21605	82	25	“	"	PUNCT
inlawrev-21605	82	26	by	by	ADP
inlawrev-21605	82	27	carrying	carry	VERB
inlawrev-21605	82	28	out	out	ADP
inlawrev-21605	82	29	a	a	DET
inlawrev-21605	82	30	physical	physical	ADJ
inlawrev-21605	82	31	inspection	inspection	NOUN
inlawrev-21605	82	32	of	of	ADP
inlawrev-21605	82	33	the	the	DET
inlawrev-21605	82	34	property	property	NOUN
inlawrev-21605	82	35	”	"	PUNCT
inlawrev-21605	82	36	no	no	DET
inlawrev-21605	82	37	later	later	ADJ
inlawrev-21605	82	38	petition	petition	NOUN
inlawrev-21605	82	39	is	be	AUX
inlawrev-21605	82	40	filed	file	VERB
inlawrev-21605	82	41	with	with	ADP
inlawrev-21605	82	42	the	the	DET
inlawrev-21605	82	43	ptaboa	ptaboa	NOUN
inlawrev-21605	82	44	,	,	PUNCT
inlawrev-21605	82	45	to	to	PART
inlawrev-21605	82	46	permit	permit	VERB
inlawrev-21605	82	47	the	the	DET
inlawrev-21605	82	48	ibtr	ibtr	NOUN
inlawrev-21605	82	49	to	to	PART
inlawrev-21605	82	50	hear	hear	VERB
inlawrev-21605	82	51	the	the	DET
inlawrev-21605	82	52	taxpayer	taxpayer	NOUN
inlawrev-21605	82	53	’s	’s	PART
inlawrev-21605	82	54	petition	petition	NOUN
inlawrev-21605	82	55	without	without	ADP
inlawrev-21605	82	56	a	a	DET
inlawrev-21605	82	57	decision	decision	NOUN
inlawrev-21605	82	58	by	by	ADP
inlawrev-21605	82	59	the	the	DET
inlawrev-21605	82	60	ptaboa	ptaboa	NOUN
inlawrev-21605	82	61	)	)	PUNCT
inlawrev-21605	82	62	.	.	PUNCT
inlawrev-21605	83	1	8	8	X
inlawrev-21605	83	2	.	.	X
inlawrev-21605	83	3	see	see	VERB
inlawrev-21605	83	4	,	,	PUNCT
inlawrev-21605	83	5	e.g.	e.g.	ADV
inlawrev-21605	83	6	,	,	PUNCT
inlawrev-21605	83	7	pub	pub	NOUN
inlawrev-21605	83	8	.	.	PUNCT
inlawrev-21605	84	1	l.	l.	PROPN
inlawrev-21605	84	2	no	no	INTJ
inlawrev-21605	84	3	.	.	PUNCT
inlawrev-21605	85	1	184	184	NUM
inlawrev-21605	85	2	-	-	SYM
inlawrev-21605	85	3	2016	2016	NUM
inlawrev-21605	85	4	,	,	PUNCT
inlawrev-21605	85	5	§	§	PROPN
inlawrev-21605	85	6	§	§	PROPN
inlawrev-21605	85	7	11	11	NUM
inlawrev-21605	85	8	,	,	PUNCT
inlawrev-21605	85	9	19	19	NUM
inlawrev-21605	85	10	-	-	SYM
inlawrev-21605	85	11	20	20	NUM
inlawrev-21605	85	12	,	,	PUNCT
inlawrev-21605	85	13	2016	2016	NUM
inlawrev-21605	85	14	ind	ind	NOUN
inlawrev-21605	85	15	.	.	PUNCT
inlawrev-21605	86	1	acts	act	VERB
inlawrev-21605	86	2	2009	2009	NUM
inlawrev-21605	86	3	,	,	PUNCT
inlawrev-21605	86	4	2026	2026	NUM
inlawrev-21605	86	5	-	-	SYM
inlawrev-21605	86	6	30	30	NUM
inlawrev-21605	86	7	,	,	PUNCT
inlawrev-21605	86	8	2038	2038	NUM
inlawrev-21605	86	9	-	-	SYM
inlawrev-21605	86	10	39	39	NUM
inlawrev-21605	86	11	(	(	PUNCT
inlawrev-21605	86	12	amending	amend	VERB
inlawrev-21605	86	13	ind	ind	NOUN
inlawrev-21605	86	14	.	.	PUNCT
inlawrev-21605	87	1	code	code	PROPN
inlawrev-21605	87	2	§	§	PROPN
inlawrev-21605	87	3	§	§	PROPN
inlawrev-21605	87	4	6	6	NUM
inlawrev-21605	87	5	-	-	SYM
inlawrev-21605	87	6	1.1	1.1	NUM
inlawrev-21605	87	7	-	-	PUNCT
inlawrev-21605	87	8	17	17	NUM
inlawrev-21605	87	9	-	-	SYM
inlawrev-21605	87	10	16	16	NUM
inlawrev-21605	87	11	,	,	PUNCT
inlawrev-21605	87	12	-18.5	-18.5	PUNCT
inlawrev-21605	87	13	-	-	PUNCT
inlawrev-21605	87	14	24	24	NUM
inlawrev-21605	87	15	,	,	PUNCT
inlawrev-21605	87	16	and	and	CCONJ
inlawrev-21605	87	17	-20.6	-20.6	NUM
inlawrev-21605	87	18	-	-	SYM
inlawrev-21605	87	19	11.1	11.1	NUM
inlawrev-21605	87	20	to	to	PART
inlawrev-21605	87	21	revise	revise	VERB
inlawrev-21605	87	22	the	the	DET
inlawrev-21605	87	23	budgetary	budgetary	ADJ
inlawrev-21605	87	24	process	process	NOUN
inlawrev-21605	87	25	for	for	ADP
inlawrev-21605	87	26	political	political	ADJ
inlawrev-21605	87	27	subdivisions	subdivision	NOUN
inlawrev-21605	87	28	,	,	PUNCT
inlawrev-21605	87	29	including	include	VERB
inlawrev-21605	87	30	the	the	DET
inlawrev-21605	87	31	dlgf	dlgf	NOUN
inlawrev-21605	87	32	’s	’s	PART
inlawrev-21605	87	33	role	role	NOUN
inlawrev-21605	87	34	in	in	ADP
inlawrev-21605	87	35	certifying	certify	VERB
inlawrev-21605	87	36	each	each	DET
inlawrev-21605	87	37	political	political	ADJ
inlawrev-21605	87	38	subdivision	subdivision	NOUN
inlawrev-21605	87	39	’s	’s	PART
inlawrev-21605	87	40	budget	budget	NOUN
inlawrev-21605	87	41	,	,	PUNCT
inlawrev-21605	87	42	tax	tax	NOUN
inlawrev-21605	87	43	rate	rate	NOUN
inlawrev-21605	87	44	,	,	PUNCT
inlawrev-21605	87	45	and	and	CCONJ
inlawrev-21605	87	46	tax	tax	NOUN
inlawrev-21605	87	47	levy	levy	NOUN
inlawrev-21605	87	48	and	and	CCONJ
inlawrev-21605	87	49	its	its	PRON
inlawrev-21605	87	50	responsibility	responsibility	NOUN
inlawrev-21605	87	51	to	to	PART
inlawrev-21605	87	52	provide	provide	VERB
inlawrev-21605	87	53	each	each	DET
inlawrev-21605	87	54	taxing	tax	VERB
inlawrev-21605	87	55	unit	unit	NOUN
inlawrev-21605	87	56	with	with	ADP
inlawrev-21605	87	57	estimates	estimate	NOUN
inlawrev-21605	87	58	of	of	ADP
inlawrev-21605	87	59	that	that	DET
inlawrev-21605	87	60	unit	unit	NOUN
inlawrev-21605	87	61	’s	’s	PART
inlawrev-21605	87	62	maximum	maximum	ADJ
inlawrev-21605	87	63	permissible	permissible	ADJ
inlawrev-21605	87	64	property	property	NOUN
inlawrev-21605	87	65	tax	tax	NOUN
inlawrev-21605	87	66	levies	levy	NOUN
inlawrev-21605	87	67	and	and	CCONJ
inlawrev-21605	87	68	property	property	NOUN
inlawrev-21605	87	69	tax	tax	NOUN
inlawrev-21605	87	70	distributions	distribution	NOUN
inlawrev-21605	87	71	)	)	PUNCT
inlawrev-21605	87	72	;	;	PUNCT
inlawrev-21605	88	1	pub	pub	NOUN
inlawrev-21605	88	2	.	.	PUNCT
inlawrev-21605	89	1	l.	l.	PROPN
inlawrev-21605	89	2	no	no	INTJ
inlawrev-21605	89	3	.	.	PROPN
inlawrev-21605	90	1	180	180	NUM
inlawrev-21605	90	2	-	-	SYM
inlawrev-21605	90	3	2016	2016	NUM
inlawrev-21605	90	4	,	,	PUNCT
inlawrev-21605	90	5	§	§	PROPN
inlawrev-21605	90	6	11	11	NUM
inlawrev-21605	90	7	,	,	PUNCT
inlawrev-21605	90	8	2016	2016	NUM
inlawrev-21605	90	9	ind	ind	NOUN
inlawrev-21605	90	10	.	.	PUNCT
inlawrev-21605	91	1	acts	act	VERB
inlawrev-21605	91	2	1897	1897	NUM
inlawrev-21605	91	3	,	,	PUNCT
inlawrev-21605	91	4	1906	1906	NUM
inlawrev-21605	91	5	-	-	SYM
inlawrev-21605	91	6	07	07	NUM
inlawrev-21605	91	7	(	(	PUNCT
inlawrev-21605	91	8	codified	codify	VERB
inlawrev-21605	91	9	at	at	ADP
inlawrev-21605	91	10	ind	ind	PROPN
inlawrev-21605	91	11	.	.	PUNCT
inlawrev-21605	92	1	code	code	PROPN
inlawrev-21605	92	2	§	§	PROPN
inlawrev-21605	92	3	6	6	NUM
inlawrev-21605	92	4	-	-	SYM
inlawrev-21605	92	5	1.1	1.1	NUM
inlawrev-21605	92	6	-	-	NUM
inlawrev-21605	92	7	18.5	18.5	NUM
inlawrev-21605	92	8	-	-	SYM
inlawrev-21605	92	9	25	25	NUM
inlawrev-21605	92	10	to	to	PART
inlawrev-21605	92	11	replace	replace	VERB
inlawrev-21605	92	12	a	a	DET
inlawrev-21605	92	13	municipality	municipality	NOUN
inlawrev-21605	92	14	’s	’s	PART
inlawrev-21605	92	15	normal	normal	ADJ
inlawrev-21605	92	16	ad	ad	NOUN
inlawrev-21605	92	17	valorem	valorem	VERB
inlawrev-21605	92	18	property	property	NOUN
inlawrev-21605	92	19	tax	tax	NOUN
inlawrev-21605	92	20	levy	levy	NOUN
inlawrev-21605	92	21	limits	limit	NOUN
inlawrev-21605	92	22	with	with	ADP
inlawrev-21605	92	23	a	a	DET
inlawrev-21605	92	24	higher	high	ADJ
inlawrev-21605	92	25	one	one	NOUN
inlawrev-21605	92	26	when	when	SCONJ
inlawrev-21605	92	27	the	the	DET
inlawrev-21605	92	28	municipality	municipality	NOUN
inlawrev-21605	92	29	’s	’s	PART
inlawrev-21605	92	30	assessed	assess	VERB
inlawrev-21605	92	31	value	value	NOUN
inlawrev-21605	92	32	growth	growth	NOUN
inlawrev-21605	92	33	exceeds	exceed	VERB
inlawrev-21605	92	34	a	a	DET
inlawrev-21605	92	35	statutory	statutory	ADJ
inlawrev-21605	92	36	threshold	threshold	NOUN
inlawrev-21605	92	37	and	and	CCONJ
inlawrev-21605	92	38	its	its	PRON
inlawrev-21605	92	39	population	population	NOUN
inlawrev-21605	92	40	increased	increase	VERB
inlawrev-21605	92	41	at	at	ADP
inlawrev-21605	92	42	least	least	ADV
inlawrev-21605	92	43	150	150	NUM
inlawrev-21605	92	44	%	%	NOUN
inlawrev-21605	92	45	between	between	ADP
inlawrev-21605	92	46	the	the	DET
inlawrev-21605	92	47	last	last	ADJ
inlawrev-21605	92	48	two	two	NUM
inlawrev-21605	92	49	decennial	decennial	ADJ
inlawrev-21605	92	50	censuses	census	NOUN
inlawrev-21605	92	51	)	)	PUNCT
inlawrev-21605	92	52	.	.	PUNCT
inlawrev-21605	93	1	9	9	X
inlawrev-21605	93	2	.	.	X
inlawrev-21605	93	3	see	see	VERB
inlawrev-21605	93	4	,	,	PUNCT
inlawrev-21605	93	5	e.g.	e.g.	ADV
inlawrev-21605	93	6	,	,	PUNCT
inlawrev-21605	93	7	pub	pub	NOUN
inlawrev-21605	93	8	.	.	PUNCT
inlawrev-21605	94	1	l.	l.	PROPN
inlawrev-21605	94	2	no	no	INTJ
inlawrev-21605	94	3	.	.	PROPN
inlawrev-21605	95	1	111	111	NUM
inlawrev-21605	95	2	-	-	SYM
inlawrev-21605	95	3	2016	2016	NUM
inlawrev-21605	95	4	,	,	PUNCT
inlawrev-21605	95	5	§	§	PROPN
inlawrev-21605	95	6	§	§	PROPN
inlawrev-21605	95	7	2	2	NUM
inlawrev-21605	95	8	-	-	SYM
inlawrev-21605	95	9	4	4	NUM
inlawrev-21605	95	10	,	,	PUNCT
inlawrev-21605	95	11	2016	2016	NUM
inlawrev-21605	95	12	ind	ind	NOUN
inlawrev-21605	95	13	.	.	PUNCT
inlawrev-21605	96	1	acts	act	VERB
inlawrev-21605	96	2	1053	1053	NUM
inlawrev-21605	96	3	,	,	PUNCT
inlawrev-21605	96	4	1055	1055	NUM
inlawrev-21605	96	5	(	(	PUNCT
inlawrev-21605	96	6	amending	amend	VERB
inlawrev-21605	96	7	ind	ind	NOUN
inlawrev-21605	96	8	.	.	PUNCT
inlawrev-21605	97	1	code	code	PROPN
inlawrev-21605	97	2	§	§	PROPN
inlawrev-21605	97	3	§	§	PROPN
inlawrev-21605	97	4	6	6	NUM
inlawrev-21605	97	5	-	-	SYM
inlawrev-21605	97	6	1.1	1.1	NUM
inlawrev-21605	97	7	-	-	PUNCT
inlawrev-21605	97	8	6	6	NUM
inlawrev-21605	97	9	-	-	SYM
inlawrev-21605	97	10	12	12	NUM
inlawrev-21605	97	11	,	,	PUNCT
inlawrev-21605	97	12	-13	-13	NUM
inlawrev-21605	97	13	,	,	PUNCT
inlawrev-21605	97	14	and	and	CCONJ
inlawrev-21605	97	15	-23	-23	PUNCT
inlawrev-21605	98	1	to	to	PART
inlawrev-21605	98	2	reassign	reassign	VERB
inlawrev-21605	98	3	certain	certain	ADJ
inlawrev-21605	98	4	responsibilities	responsibility	NOUN
inlawrev-21605	98	5	for	for	ADP
inlawrev-21605	98	6	assessing	assess	VERB
inlawrev-21605	98	7	forest	forest	NOUN
inlawrev-21605	98	8	lands	land	NOUN
inlawrev-21605	98	9	from	from	ADP
inlawrev-21605	98	10	the	the	DET
inlawrev-21605	98	11	county	county	NOUN
inlawrev-21605	98	12	auditor	auditor	NOUN
inlawrev-21605	98	13	to	to	ADP
inlawrev-21605	98	14	the	the	DET
inlawrev-21605	98	15	county	county	NOUN
inlawrev-21605	98	16	assessor	assessor	NOUN
inlawrev-21605	98	17	)	)	PUNCT
inlawrev-21605	98	18	.	.	PUNCT
inlawrev-21605	99	1	10	10	NUM
inlawrev-21605	99	2	.	.	X
inlawrev-21605	100	1	see	see	VERB
inlawrev-21605	100	2	,	,	PUNCT
inlawrev-21605	100	3	e.g.	e.g.	ADV
inlawrev-21605	100	4	,	,	PUNCT
inlawrev-21605	100	5	pub	pub	NOUN
inlawrev-21605	100	6	.	.	PUNCT
inlawrev-21605	101	1	l.	l.	PROPN
inlawrev-21605	101	2	no	no	INTJ
inlawrev-21605	101	3	.	.	PUNCT
inlawrev-21605	102	1	127	127	NUM
inlawrev-21605	102	2	-	-	SYM
inlawrev-21605	102	3	2016	2016	NUM
inlawrev-21605	102	4	,	,	PUNCT
inlawrev-21605	102	5	§	§	PROPN
inlawrev-21605	102	6	1	1	NUM
inlawrev-21605	102	7	,	,	PUNCT
inlawrev-21605	102	8	2016	2016	NUM
inlawrev-21605	102	9	ind	ind	NOUN
inlawrev-21605	102	10	.	.	PUNCT
inlawrev-21605	103	1	acts	act	VERB
inlawrev-21605	103	2	1227	1227	NUM
inlawrev-21605	103	3	,	,	PUNCT
inlawrev-21605	103	4	1227	1227	NUM
inlawrev-21605	103	5	-	-	SYM
inlawrev-21605	103	6	28	28	NUM
inlawrev-21605	103	7	(	(	PUNCT
inlawrev-21605	103	8	amending	amend	VERB
inlawrev-21605	103	9	ind	ind	NOUN
inlawrev-21605	103	10	.	.	PUNCT
inlawrev-21605	104	1	code	code	PROPN
inlawrev-21605	104	2	§	§	PROPN
inlawrev-21605	104	3	6	6	NUM
inlawrev-21605	104	4	-	-	SYM
inlawrev-21605	104	5	1.1	1.1	NUM
inlawrev-21605	104	6	-	-	PUNCT
inlawrev-21605	104	7	20.3	20.3	NUM
inlawrev-21605	104	8	-	-	PUNCT
inlawrev-21605	104	9	26.9	26.9	NUM
inlawrev-21605	104	10	to	to	PART
inlawrev-21605	104	11	deal	deal	VERB
inlawrev-21605	104	12	with	with	ADP
inlawrev-21605	104	13	unique	unique	ADJ
inlawrev-21605	104	14	circumstances	circumstance	NOUN
inlawrev-21605	104	15	affecting	affect	VERB
inlawrev-21605	104	16	only	only	ADV
inlawrev-21605	104	17	the	the	DET
inlawrev-21605	104	18	gary	gary	PROPN
inlawrev-21605	104	19	community	community	PROPN
inlawrev-21605	104	20	school	school	NOUN
inlawrev-21605	104	21	corporation	corporation	NOUN
inlawrev-21605	104	22	)	)	PUNCT
inlawrev-21605	104	23	;	;	PUNCT
inlawrev-21605	105	1	pub	pub	NOUN
inlawrev-21605	105	2	.	.	PUNCT
inlawrev-21605	106	1	l.	l.	PROPN
inlawrev-21605	106	2	no	no	INTJ
inlawrev-21605	106	3	.	.	PROPN
inlawrev-21605	107	1	180	180	NUM
inlawrev-21605	107	2	-	-	SYM
inlawrev-21605	107	3	2016	2016	NUM
inlawrev-21605	107	4	,	,	PUNCT
inlawrev-21605	107	5	§	§	PROPN
inlawrev-21605	107	6	12	12	NUM
inlawrev-21605	107	7	,	,	PUNCT
inlawrev-21605	107	8	2016	2016	NUM
inlawrev-21605	107	9	ind	ind	NOUN
inlawrev-21605	107	10	.	.	PUNCT
inlawrev-21605	108	1	acts	act	VERB
inlawrev-21605	108	2	at	at	ADP
inlawrev-21605	108	3	1907	1907	NUM
inlawrev-21605	108	4	(	(	PUNCT
inlawrev-21605	108	5	amending	amend	VERB
inlawrev-21605	108	6	ind	ind	NOUN
inlawrev-21605	108	7	.	.	PUNCT
inlawrev-21605	109	1	code	code	PROPN
inlawrev-21605	109	2	§	§	PROPN
inlawrev-21605	109	3	6	6	NUM
inlawrev-21605	109	4	-	-	SYM
inlawrev-21605	109	5	1.118.5	1.118.5	NUM
inlawrev-21605	109	6	-	-	SYM
inlawrev-21605	109	7	26	26	NUM
inlawrev-21605	109	8	to	to	PART
inlawrev-21605	109	9	permit	permit	VERB
inlawrev-21605	109	10	the	the	DET
inlawrev-21605	109	11	executive	executive	NOUN
inlawrev-21605	109	12	of	of	ADP
inlawrev-21605	109	13	howard	howard	PROPN
inlawrev-21605	109	14	township	township	PROPN
inlawrev-21605	109	15	in	in	ADP
inlawrev-21605	109	16	washington	washington	PROPN
inlawrev-21605	109	17	county	county	PROPN
inlawrev-21605	109	18	to	to	PART
inlawrev-21605	109	19	request	request	VERB
inlawrev-21605	109	20	an	an	DET
inlawrev-21605	109	21	increase	increase	NOUN
inlawrev-21605	109	22	in	in	ADP
inlawrev-21605	109	23	the	the	DET
inlawrev-21605	109	24	maximum	maximum	ADJ
inlawrev-21605	109	25	ad	ad	NOUN
inlawrev-21605	109	26	valorem	valorem	VERB
inlawrev-21605	109	27	property	property	NOUN
inlawrev-21605	109	28	tax	tax	NOUN
inlawrev-21605	109	29	levy	levy	NOUN
inlawrev-21605	109	30	)	)	PUNCT
inlawrev-21605	109	31	.	.	PUNCT
inlawrev-21605	110	1	11	11	NUM
inlawrev-21605	110	2	.	.	X
inlawrev-21605	111	1	see	see	VERB
inlawrev-21605	111	2	,	,	PUNCT
inlawrev-21605	111	3	e.g.	e.g.	ADV
inlawrev-21605	111	4	,	,	PUNCT
inlawrev-21605	111	5	pub	pub	NOUN
inlawrev-21605	111	6	.	.	PUNCT
inlawrev-21605	112	1	l.	l.	PROPN
inlawrev-21605	112	2	no	no	INTJ
inlawrev-21605	112	3	.	.	PROPN
inlawrev-21605	113	1	190	190	NUM
inlawrev-21605	113	2	-	-	SYM
inlawrev-21605	113	3	2016	2016	NUM
inlawrev-21605	113	4	,	,	PUNCT
inlawrev-21605	113	5	§	§	PROPN
inlawrev-21605	113	6	1	1	NUM
inlawrev-21605	113	7	,	,	PUNCT
inlawrev-21605	113	8	2016	2016	NUM
inlawrev-21605	113	9	ind	ind	NOUN
inlawrev-21605	113	10	.	.	PUNCT
inlawrev-21605	114	1	acts	act	VERB
inlawrev-21605	114	2	2150	2150	NUM
inlawrev-21605	114	3	,	,	PUNCT
inlawrev-21605	114	4	2150	2150	NUM
inlawrev-21605	114	5	(	(	PUNCT
inlawrev-21605	114	6	amending	amend	VERB
inlawrev-21605	114	7	ind	ind	NOUN
inlawrev-21605	114	8	.	.	PUNCT
inlawrev-21605	115	1	code	code	PROPN
inlawrev-21605	115	2	§	§	PROPN
inlawrev-21605	115	3	6	6	NUM
inlawrev-21605	115	4	-	-	SYM
inlawrev-21605	115	5	1.1	1.1	NUM
inlawrev-21605	115	6	-	-	PUNCT
inlawrev-21605	115	7	12	12	NUM
inlawrev-21605	115	8	-	-	PUNCT
inlawrev-21605	115	9	17.9	17.9	NUM
inlawrev-21605	115	10	to	to	PART
inlawrev-21605	115	11	permit	permit	VERB
inlawrev-21605	115	12	a	a	DET
inlawrev-21605	115	13	trust	trust	NOUN
inlawrev-21605	115	14	that	that	PRON
inlawrev-21605	115	15	owns	own	VERB
inlawrev-21605	115	16	real	real	ADJ
inlawrev-21605	115	17	property	property	NOUN
inlawrev-21605	115	18	to	to	PART
inlawrev-21605	115	19	claim	claim	VERB
inlawrev-21605	115	20	deductions	deduction	NOUN
inlawrev-21605	115	21	tied	tie	VERB
inlawrev-21605	115	22	to	to	ADP
inlawrev-21605	115	23	the	the	DET
inlawrev-21605	115	24	status	status	NOUN
inlawrev-21605	115	25	of	of	ADP
inlawrev-21605	115	26	the	the	DET
inlawrev-21605	115	27	trust	trust	NOUN
inlawrev-21605	115	28	’s	’s	PART
inlawrev-21605	115	29	beneficiary	beneficiary	NOUN
inlawrev-21605	115	30	who	who	PRON
inlawrev-21605	115	31	occupies	occupy	VERB
inlawrev-21605	115	32	the	the	DET
inlawrev-21605	115	33	property	property	NOUN
inlawrev-21605	115	34	provided	provide	VERB
inlawrev-21605	115	35	the	the	DET
inlawrev-21605	115	36	individual	individual	NOUN
inlawrev-21605	115	37	would	would	AUX
inlawrev-21605	115	38	otherwise	otherwise	ADV
inlawrev-21605	115	39	qualify	qualify	VERB
inlawrev-21605	115	40	for	for	ADP
inlawrev-21605	115	41	the	the	DET
inlawrev-21605	115	42	deduction	deduction	NOUN
inlawrev-21605	115	43	(	(	PUNCT
inlawrev-21605	115	44	e.g.	e.g.	ADV
inlawrev-21605	115	45	,	,	PUNCT
inlawrev-21605	115	46	the	the	DET
inlawrev-21605	115	47	occupying	occupy	VERB
inlawrev-21605	115	48	beneficiary	beneficiary	NOUN
inlawrev-21605	115	49	is	be	AUX
inlawrev-21605	115	50	elderly	elderly	ADJ
inlawrev-21605	115	51	,	,	PUNCT
inlawrev-21605	115	52	blind	blind	ADJ
inlawrev-21605	115	53	,	,	PUNCT
inlawrev-21605	115	54	disabled	disabled	ADJ
inlawrev-21605	115	55	,	,	PUNCT
inlawrev-21605	115	56	or	or	CCONJ
inlawrev-21605	115	57	a	a	DET
inlawrev-21605	115	58	partially	partially	ADV
inlawrev-21605	115	59	-	-	PUNCT
inlawrev-21605	115	60	disabled	disabled	ADJ
inlawrev-21605	115	61	veteran	veteran	NOUN
inlawrev-21605	115	62	)	)	PUNCT
inlawrev-21605	115	63	)	)	PUNCT
inlawrev-21605	115	64	.	.	PUNCT
inlawrev-21605	116	1	12	12	NUM
inlawrev-21605	116	2	.	.	PUNCT
inlawrev-21605	117	1	see	see	VERB
inlawrev-21605	117	2	,	,	PUNCT
inlawrev-21605	117	3	e.g.	e.g.	ADV
inlawrev-21605	117	4	,	,	PUNCT
inlawrev-21605	117	5	pub	pub	NOUN
inlawrev-21605	117	6	.	.	PUNCT
inlawrev-21605	118	1	l.	l.	PROPN
inlawrev-21605	118	2	no	no	INTJ
inlawrev-21605	118	3	.	.	PROPN
inlawrev-21605	119	1	198	198	NUM
inlawrev-21605	119	2	-	-	SYM
inlawrev-21605	119	3	2016	2016	NUM
inlawrev-21605	119	4	,	,	PUNCT
inlawrev-21605	119	5	§	§	PROPN
inlawrev-21605	119	6	18	18	NUM
inlawrev-21605	119	7	,	,	PUNCT
inlawrev-21605	119	8	2016	2016	NUM
inlawrev-21605	119	9	ind	ind	NOUN
inlawrev-21605	119	10	.	.	PUNCT
inlawrev-21605	120	1	acts	act	VERB
inlawrev-21605	120	2	2399	2399	NUM
inlawrev-21605	120	3	,	,	PUNCT
inlawrev-21605	120	4	2413	2413	NUM
inlawrev-21605	120	5	-	-	SYM
inlawrev-21605	120	6	14	14	NUM
inlawrev-21605	120	7	(	(	PUNCT
inlawrev-21605	120	8	amending	amend	VERB
inlawrev-21605	120	9	ind	ind	NOUN
inlawrev-21605	120	10	.	.	PUNCT
inlawrev-21605	121	1	code	code	PROPN
inlawrev-21605	121	2	§	§	PROPN
inlawrev-21605	121	3	6	6	NUM
inlawrev-21605	121	4	-	-	SYM
inlawrev-21605	121	5	1.1	1.1	NUM
inlawrev-21605	121	6	-	-	PUNCT
inlawrev-21605	121	7	7	7	NUM
inlawrev-21605	121	8	-	-	SYM
inlawrev-21605	121	9	10	10	NUM
inlawrev-21605	121	10	to	to	PART
inlawrev-21605	121	11	clarify	clarify	VERB
inlawrev-21605	121	12	that	that	SCONJ
inlawrev-21605	121	13	the	the	DET
inlawrev-21605	121	14	county	county	NOUN
inlawrev-21605	121	15	treasurer	treasurer	NOUN
inlawrev-21605	121	16	’s	’s	PART
inlawrev-21605	121	17	duty	duty	NOUN
inlawrev-21605	121	18	to	to	PART
inlawrev-21605	121	19	issue	issue	VERB
inlawrev-21605	121	20	a	a	DET
inlawrev-21605	121	21	move	move	NOUN
inlawrev-21605	121	22	permit	permit	NOUN
inlawrev-21605	121	23	for	for	ADP
inlawrev-21605	121	24	a	a	DET
inlawrev-21605	121	25	mobile	mobile	ADJ
inlawrev-21605	121	26	home	home	NOUN
inlawrev-21605	121	27	does	do	AUX
inlawrev-21605	121	28	not	not	PART
inlawrev-21605	121	29	take	take	VERB
inlawrev-21605	121	30	effect	effect	NOUN
inlawrev-21605	121	31	until	until	SCONJ
inlawrev-21605	121	32	the	the	DET
inlawrev-21605	121	33	taxes	taxis	NOUN
inlawrev-21605	121	34	,	,	PUNCT
inlawrev-21605	121	35	special	special	ADJ
inlawrev-21605	121	36	assessments	assessment	NOUN
inlawrev-21605	121	37	,	,	PUNCT
inlawrev-21605	121	38	interest	interest	NOUN
inlawrev-21605	121	39	,	,	PUNCT
inlawrev-21605	121	40	penalties	penalty	NOUN
inlawrev-21605	121	41	,	,	PUNCT
inlawrev-21605	121	42	judgments	judgment	NOUN
inlawrev-21605	121	43	,	,	PUNCT
inlawrev-21605	121	44	and	and	CCONJ
inlawrev-21605	121	45	costs	cost	NOUN
inlawrev-21605	121	46	that	that	PRON
inlawrev-21605	121	47	are	be	AUX
inlawrev-21605	121	48	due	due	ADJ
inlawrev-21605	121	49	and	and	CCONJ
inlawrev-21605	121	50	payable	payable	ADJ
inlawrev-21605	121	51	are	be	AUX
inlawrev-21605	121	52	paid	pay	VERB
inlawrev-21605	121	53	)	)	PUNCT
inlawrev-21605	121	54	;	;	PUNCT
inlawrev-21605	121	55	i	i	PROPN
inlawrev-21605	121	56	d.	d.	PROPN
inlawrev-21605	121	57	§	§	PROPN
inlawrev-21605	121	58	20	20	NUM
inlawrev-21605	121	59	,	,	PUNCT
inlawrev-21605	121	60	2016	2016	NUM
inlawrev-21605	121	61	ind	ind	NOUN
inlawrev-21605	121	62	.	.	PUNCT
inlawrev-21605	122	1	acts	act	VERB
inlawrev-21605	122	2	at	at	ADP
inlawrev-21605	122	3	2414	2414	NUM
inlawrev-21605	122	4	(	(	PUNCT
inlawrev-21605	122	5	amending	amend	VERB
inlawrev-21605	122	6	ind	ind	NOUN
inlawrev-21605	122	7	.	.	PUNCT
inlawrev-21605	123	1	code	code	PROPN
inlawrev-21605	123	2	§	§	PROPN
inlawrev-21605	123	3	6	6	NUM
inlawrev-21605	123	4	-	-	SYM
inlawrev-21605	123	5	1.1	1.1	NUM
inlawrev-21605	123	6	-	-	PUNCT
inlawrev-21605	123	7	7	7	NUM
inlawrev-21605	123	8	-	-	SYM
inlawrev-21605	123	9	11	11	NUM
inlawrev-21605	123	10	to	to	PART
inlawrev-21605	123	11	extend	extend	VERB
inlawrev-21605	123	12	the	the	DET
inlawrev-21605	123	13	window	window	NOUN
inlawrev-21605	123	14	covered	cover	VERB
inlawrev-21605	123	15	by	by	ADP
inlawrev-21605	123	16	a	a	DET
inlawrev-21605	123	17	mobile	mobile	ADJ
inlawrev-21605	123	18	home	home	NOUN
inlawrev-21605	123	19	moving	move	VERB
inlawrev-21605	123	20	permit	permit	NOUN
inlawrev-21605	123	21	from	from	ADP
inlawrev-21605	123	22	thirty	thirty	NUM
inlawrev-21605	123	23	days	day	NOUN
inlawrev-21605	123	24	to	to	ADP
inlawrev-21605	123	25	ninety	ninety	NUM
inlawrev-21605	123	26	days	day	NOUN
inlawrev-21605	123	27	)	)	PUNCT
inlawrev-21605	123	28	.	.	PUNCT
inlawrev-21605	124	1	13	13	NUM
inlawrev-21605	124	2	.	.	X
inlawrev-21605	125	1	pub	pub	NOUN
inlawrev-21605	125	2	.	.	PUNCT
inlawrev-21605	126	1	l.	l.	PROPN
inlawrev-21605	126	2	no	no	INTJ
inlawrev-21605	126	3	.	.	PROPN
inlawrev-21605	127	1	180	180	NUM
inlawrev-21605	127	2	-	-	SYM
inlawrev-21605	127	3	2016	2016	NUM
inlawrev-21605	127	4	,	,	PUNCT
inlawrev-21605	127	5	§	§	PROPN
inlawrev-21605	127	6	2	2	NUM
inlawrev-21605	127	7	,	,	PUNCT
inlawrev-21605	127	8	2016	2016	NUM
inlawrev-21605	127	9	ind	ind	NOUN
inlawrev-21605	127	10	.	.	PUNCT
inlawrev-21605	128	1	acts	act	VERB
inlawrev-21605	128	2	at	at	ADP
inlawrev-21605	128	3	1897	1897	NUM
inlawrev-21605	128	4	-	-	SYM
inlawrev-21605	128	5	99	99	NUM
inlawrev-21605	128	6	(	(	PUNCT
inlawrev-21605	128	7	amending	amend	VERB
inlawrev-21605	128	8	ind	ind	NOUN
inlawrev-21605	128	9	.	.	PUNCT
inlawrev-21605	129	1	code	code	PROPN
inlawrev-21605	129	2	§	§	PROPN
inlawrev-21605	129	3	6	6	NUM
inlawrev-21605	129	4	-	-	SYM
inlawrev-21605	129	5	1.1	1.1	NUM
inlawrev-21605	129	6	-	-	NUM
inlawrev-21605	129	7	44.5	44.5	NUM
inlawrev-21605	129	8	)	)	PUNCT
inlawrev-21605	129	9	.	.	PUNCT
inlawrev-21605	130	1	14	14	NUM
inlawrev-21605	130	2	.	.	PUNCT
inlawrev-21605	131	1	i	i	PRON
inlawrev-21605	131	2	d.	d.	PROPN
inlawrev-21605	131	3	1406	1406	NUM
inlawrev-21605	131	4	indiana	indiana	PROPN
inlawrev-21605	131	5	law	law	PROPN
inlawrev-21605	131	6	review	review	NOUN
inlawrev-21605	132	1	[	[	X
inlawrev-21605	132	2	vol	vol	NOUN
inlawrev-21605	132	3	.	.	PUNCT
inlawrev-21605	133	1	50:1403	50:1403	NUM
inlawrev-21605	133	2	than	than	ADP
inlawrev-21605	133	3	january	january	PROPN
inlawrev-21605	133	4	1	1	NUM
inlawrev-21605	133	5	of	of	ADP
inlawrev-21605	133	6	the	the	DET
inlawrev-21605	133	7	year	year	NOUN
inlawrev-21605	133	8	after	after	ADP
inlawrev-21605	133	9	the	the	DET
inlawrev-21605	133	10	year	year	NOUN
inlawrev-21605	133	11	in	in	ADP
inlawrev-21605	133	12	which	which	PRON
inlawrev-21605	133	13	the	the	DET
inlawrev-21605	133	14	project	project	NOUN
inlawrev-21605	133	15	was	be	AUX
inlawrev-21605	133	16	completed	complete	VERB
inlawrev-21605	133	17	.	.	PUNCT
inlawrev-21605	134	1	for15	for15	NOUN
inlawrev-21605	134	2	this	this	DET
inlawrev-21605	134	3	purpose	purpose	NOUN
inlawrev-21605	134	4	,	,	PUNCT
inlawrev-21605	134	5	a	a	DET
inlawrev-21605	134	6	“	"	PUNCT
inlawrev-21605	134	7	covered	covered	ADJ
inlawrev-21605	134	8	project	project	NOUN
inlawrev-21605	134	9	”	"	PUNCT
inlawrev-21605	134	10	is	be	AUX
inlawrev-21605	134	11	the	the	DET
inlawrev-21605	134	12	“	"	PUNCT
inlawrev-21605	134	13	construction	construction	NOUN
inlawrev-21605	134	14	,	,	PUNCT
inlawrev-21605	134	15	remodeling	remodeling	NOUN
inlawrev-21605	134	16	,	,	PUNCT
inlawrev-21605	134	17	redevelopment	redevelopment	NOUN
inlawrev-21605	134	18	,	,	PUNCT
inlawrev-21605	134	19	rehabilitation	rehabilitation	NOUN
inlawrev-21605	134	20	or	or	CCONJ
inlawrev-21605	134	21	repair	repair	NOUN
inlawrev-21605	134	22	of	of	ADP
inlawrev-21605	134	23	any	any	PRON
inlawrev-21605	134	24	.	.	PUNCT
inlawrev-21605	134	25	.	.	PUNCT
inlawrev-21605	134	26	.	.	PUNCT
inlawrev-21605	135	1	real	real	ADJ
inlawrev-21605	135	2	property	property	NOUN
inlawrev-21605	135	3	improvement	improvement	NOUN
inlawrev-21605	135	4	”	"	PUNCT
inlawrev-21605	135	5	by	by	ADP
inlawrev-21605	135	6	a	a	DET
inlawrev-21605	135	7	private	private	ADJ
inlawrev-21605	135	8	person	person	NOUN
inlawrev-21605	135	9	using	use	VERB
inlawrev-21605	135	10	public	public	ADJ
inlawrev-21605	135	11	funds	fund	NOUN
inlawrev-21605	135	12	(	(	PUNCT
inlawrev-21605	135	13	at	at	ADP
inlawrev-21605	135	14	least	least	ADJ
inlawrev-21605	135	15	in	in	ADP
inlawrev-21605	135	16	part	part	NOUN
inlawrev-21605	135	17	)	)	PUNCT
inlawrev-21605	135	18	,	,	PUNCT
inlawrev-21605	135	19	where	where	SCONJ
inlawrev-21605	135	20	the	the	DET
inlawrev-21605	135	21	resulting	result	VERB
inlawrev-21605	135	22	property	property	NOUN
inlawrev-21605	135	23	improvement	improvement	NOUN
inlawrev-21605	135	24	is	be	AUX
inlawrev-21605	135	25	owned	own	VERB
inlawrev-21605	135	26	by	by	ADP
inlawrev-21605	135	27	a	a	DET
inlawrev-21605	135	28	private	private	ADJ
inlawrev-21605	135	29	person.16	person.16	NOUN
inlawrev-21605	135	30	m	m	PROPN
inlawrev-21605	135	31	ore	ore	NOUN
inlawrev-21605	135	32	generally	generally	ADV
inlawrev-21605	135	33	,	,	PUNCT
inlawrev-21605	135	34	the	the	DET
inlawrev-21605	135	35	ga	ga	PROPN
inlawrev-21605	135	36	clarified	clarify	VERB
inlawrev-21605	135	37	that	that	SCONJ
inlawrev-21605	135	38	“	"	PUNCT
inlawrev-21605	135	39	true	true	ADJ
inlawrev-21605	135	40	tax	tax	NOUN
inlawrev-21605	135	41	value	value	NOUN
inlawrev-21605	135	42	does	do	AUX
inlawrev-21605	135	43	not	not	PART
inlawrev-21605	135	44	mean	mean	VERB
inlawrev-21605	135	45	the	the	DET
inlawrev-21605	135	46	value	value	NOUN
inlawrev-21605	135	47	of	of	ADP
inlawrev-21605	135	48	the	the	DET
inlawrev-21605	135	49	property	property	NOUN
inlawrev-21605	135	50	to	to	ADP
inlawrev-21605	135	51	the	the	DET
inlawrev-21605	135	52	user	user	NOUN
inlawrev-21605	135	53	”	"	PUNCT
inlawrev-21605	135	54	for	for	ADP
inlawrev-21605	135	55	real	real	ADJ
inlawrev-21605	135	56	property	property	NOUN
inlawrev-21605	135	57	tax	tax	NOUN
inlawrev-21605	135	58	assessments	assessment	NOUN
inlawrev-21605	135	59	,	,	PUNCT
inlawrev-21605	135	60	and	and	CCONJ
inlawrev-21605	135	61	that	that	SCONJ
inlawrev-21605	135	62	true	true	ADJ
inlawrev-21605	135	63	tax	tax	NOUN
inlawrev-21605	135	64	value	value	NOUN
inlawrev-21605	135	65	of	of	ADP
inlawrev-21605	135	66	improved	improved	ADJ
inlawrev-21605	135	67	property	property	NOUN
inlawrev-21605	135	68	must	must	AUX
inlawrev-21605	135	69	take	take	VERB
inlawrev-21605	135	70	into	into	ADP
inlawrev-21605	135	71	account	account	NOUN
inlawrev-21605	135	72	market	market	NOUN
inlawrev-21605	135	73	segmentation	segmentation	NOUN
inlawrev-21605	135	74	such	such	ADJ
inlawrev-21605	135	75	that	that	SCONJ
inlawrev-21605	135	76	“	"	PUNCT
inlawrev-21605	135	77	a	a	DET
inlawrev-21605	135	78	valuation	valuation	NOUN
inlawrev-21605	135	79	does	do	AUX
inlawrev-21605	135	80	not	not	PART
inlawrev-21605	135	81	reflect	reflect	VERB
inlawrev-21605	135	82	the	the	DET
inlawrev-21605	135	83	true	true	ADJ
inlawrev-21605	135	84	tax	tax	NOUN
inlawrev-21605	135	85	value	value	NOUN
inlawrev-21605	135	86	.	.	PUNCT
inlawrev-21605	135	87	.	.	PUNCT
inlawrev-21605	135	88	.	.	PUNCT
inlawrev-21605	136	1	if	if	SCONJ
inlawrev-21605	136	2	the	the	DET
inlawrev-21605	136	3	purportedly	purportedly	ADV
inlawrev-21605	136	4	comparable	comparable	ADJ
inlawrev-21605	136	5	sale	sale	NOUN
inlawrev-21605	136	6	properties	property	NOUN
inlawrev-21605	136	7	supporting	support	VERB
inlawrev-21605	136	8	the	the	DET
inlawrev-21605	136	9	valuation	valuation	NOUN
inlawrev-21605	136	10	have	have	VERB
inlawrev-21605	136	11	a	a	DET
inlawrev-21605	136	12	different	different	ADJ
inlawrev-21605	136	13	market	market	NOUN
inlawrev-21605	136	14	or	or	CCONJ
inlawrev-21605	136	15	submarket	submarket	NOUN
inlawrev-21605	136	16	than	than	ADP
inlawrev-21605	136	17	the	the	DET
inlawrev-21605	136	18	current	current	ADJ
inlawrev-21605	136	19	use	use	NOUN
inlawrev-21605	136	20	of	of	ADP
inlawrev-21605	136	21	the	the	DET
inlawrev-21605	136	22	improved	improved	ADJ
inlawrev-21605	136	23	property	property	NOUN
inlawrev-21605	136	24	,	,	PUNCT
inlawrev-21605	136	25	based	base	VERB
inlawrev-21605	136	26	on	on	ADP
inlawrev-21605	136	27	a	a	DET
inlawrev-21605	136	28	market	market	NOUN
inlawrev-21605	136	29	segmentation	segmentation	NOUN
inlawrev-21605	136	30	analysis	analysis	NOUN
inlawrev-21605	136	31	.	.	PUNCT
inlawrev-21605	136	32	”	"	PUNCT
inlawrev-21605	137	1	regarding	regard	VERB
inlawrev-21605	137	2	specific	specific	ADJ
inlawrev-21605	137	3	types	type	NOUN
inlawrev-21605	137	4	of	of	ADP
inlawrev-21605	137	5	real	real	ADJ
inlawrev-21605	137	6	property	property	NOUN
inlawrev-21605	137	7	,	,	PUNCT
inlawrev-21605	137	8	the	the	DET
inlawrev-21605	137	9	ga	ga	NOUN
inlawrev-21605	137	10	made	make	VERB
inlawrev-21605	137	11	the	the	DET
inlawrev-21605	137	12	following17	following17	NOUN
inlawrev-21605	137	13	changes	change	NOUN
inlawrev-21605	137	14	:	:	PUNCT
inlawrev-21605	137	15	•	•	NUM
inlawrev-21605	137	16	eliminated	eliminate	VERB
inlawrev-21605	137	17	the	the	DET
inlawrev-21605	137	18	special	special	ADJ
inlawrev-21605	137	19	rules	rule	NOUN
inlawrev-21605	137	20	for	for	ADP
inlawrev-21605	137	21	determining	determine	VERB
inlawrev-21605	137	22	the	the	DET
inlawrev-21605	137	23	true	true	ADJ
inlawrev-21605	137	24	tax	tax	NOUN
inlawrev-21605	137	25	value	value	NOUN
inlawrev-21605	137	26	of	of	ADP
inlawrev-21605	137	27	real	real	ADJ
inlawrev-21605	137	28	property	property	NOUN
inlawrev-21605	137	29	that	that	PRON
inlawrev-21605	137	30	“	"	PUNCT
inlawrev-21605	137	31	is	be	AUX
inlawrev-21605	137	32	a	a	DET
inlawrev-21605	137	33	limited	limited	ADJ
inlawrev-21605	137	34	market	market	NOUN
inlawrev-21605	137	35	or	or	CCONJ
inlawrev-21605	137	36	special	special	ADJ
inlawrev-21605	137	37	purpose	purpose	NOUN
inlawrev-21605	137	38	property	property	NOUN
inlawrev-21605	137	39	that	that	PRON
inlawrev-21605	137	40	would	would	AUX
inlawrev-21605	137	41	commonly	commonly	ADV
inlawrev-21605	137	42	be	be	AUX
inlawrev-21605	137	43	regarded	regard	VERB
inlawrev-21605	137	44	as	as	ADP
inlawrev-21605	137	45	a	a	DET
inlawrev-21605	137	46	big	big	ADJ
inlawrev-21605	137	47	box	box	NOUN
inlawrev-21605	137	48	retail	retail	PROPN
inlawrev-21605	137	49	building”;18	building”;18	PROPN
inlawrev-21605	137	50	•	•	ADP
inlawrev-21605	137	51	eliminated	eliminate	VERB
inlawrev-21605	137	52	the	the	DET
inlawrev-21605	137	53	special	special	ADJ
inlawrev-21605	137	54	rules	rule	NOUN
inlawrev-21605	137	55	for	for	ADP
inlawrev-21605	137	56	determining	determine	VERB
inlawrev-21605	137	57	the	the	DET
inlawrev-21605	137	58	true	true	ADJ
inlawrev-21605	137	59	tax	tax	NOUN
inlawrev-21605	137	60	value	value	NOUN
inlawrev-21605	137	61	of	of	ADP
inlawrev-21605	137	62	“	"	PUNCT
inlawrev-21605	137	63	commercial	commercial	ADJ
inlawrev-21605	137	64	nonincome	nonincome	NOUN
inlawrev-21605	137	65	producing	produce	VERB
inlawrev-21605	137	66	real	real	ADJ
inlawrev-21605	137	67	property	property	NOUN
inlawrev-21605	137	68	,	,	PUNCT
inlawrev-21605	137	69	including	include	VERB
inlawrev-21605	137	70	sale	sale	NOUN
inlawrev-21605	137	71	-	-	PUNCT
inlawrev-21605	137	72	leaseback	leaseback	NOUN
inlawrev-21605	137	73	property”;19	property”;19	NOUN
inlawrev-21605	137	74	•	•	ADP
inlawrev-21605	137	75	required	require	VERB
inlawrev-21605	137	76	use	use	NOUN
inlawrev-21605	137	77	of	of	ADP
inlawrev-21605	137	78	the	the	DET
inlawrev-21605	137	79	soil	soil	NOUN
inlawrev-21605	137	80	productivity	productivity	NOUN
inlawrev-21605	137	81	factors	factor	NOUN
inlawrev-21605	137	82	from	from	ADP
inlawrev-21605	137	83	the	the	DET
inlawrev-21605	137	84	m	m	NOUN
inlawrev-21605	137	85	arch	arch	ADJ
inlawrev-21605	137	86	1	1	NUM
inlawrev-21605	137	87	,	,	PUNCT
inlawrev-21605	137	88	2011	2011	NUM
inlawrev-21605	137	89	assessment	assessment	NOUN
inlawrev-21605	137	90	date	date	NOUN
inlawrev-21605	137	91	for	for	ADP
inlawrev-21605	137	92	agricultural	agricultural	ADJ
inlawrev-21605	137	93	land	land	NOUN
inlawrev-21605	137	94	assessments	assessment	NOUN
inlawrev-21605	137	95	on	on	ADP
inlawrev-21605	137	96	january	january	PROPN
inlawrev-21605	137	97	1	1	NUM
inlawrev-21605	137	98	,	,	PUNCT
inlawrev-21605	137	99	2016	2016	NUM
inlawrev-21605	137	100	and	and	CCONJ
inlawrev-21605	137	101	each	each	DET
inlawrev-21605	137	102	assessment	assessment	NOUN
inlawrev-21605	137	103	date	date	NOUN
inlawrev-21605	137	104	thereafter	thereafter	ADV
inlawrev-21605	137	105	;	;	PUNCT
inlawrev-21605	137	106	and20	and20	VERB
inlawrev-21605	137	107	•	•	NOUN
inlawrev-21605	137	108	set	set	VERB
inlawrev-21605	137	109	the	the	DET
inlawrev-21605	137	110	per	per	ADP
inlawrev-21605	137	111	acre	acre	NOUN
inlawrev-21605	137	112	value	value	NOUN
inlawrev-21605	137	113	of	of	ADP
inlawrev-21605	137	114	native	native	ADJ
inlawrev-21605	137	115	forest	forest	NOUN
inlawrev-21605	137	116	land	land	NOUN
inlawrev-21605	137	117	,	,	PUNCT
inlawrev-21605	137	118	forest	forest	NOUN
inlawrev-21605	137	119	plantations	plantation	NOUN
inlawrev-21605	137	120	,	,	PUNCT
inlawrev-21605	137	121	wildlands	wildland	NOUN
inlawrev-21605	137	122	,	,	PUNCT
inlawrev-21605	137	123	windbreak	windbreak	NOUN
inlawrev-21605	137	124	land	land	NOUN
inlawrev-21605	137	125	,	,	PUNCT
inlawrev-21605	137	126	and	and	CCONJ
inlawrev-21605	137	127	filter	filter	NOUN
inlawrev-21605	137	128	strip	strip	NOUN
inlawrev-21605	137	129	land	land	NOUN
inlawrev-21605	137	130	at	at	ADP
inlawrev-21605	137	131	$	$	SYM
inlawrev-21605	137	132	13.29	13.29	NUM
inlawrev-21605	137	133	on	on	ADP
inlawrev-21605	137	134	january	january	PROPN
inlawrev-21605	137	135	1	1	NUM
inlawrev-21605	137	136	,	,	PUNCT
inlawrev-21605	137	137	2017	2017	NUM
inlawrev-21605	137	138	and	and	CCONJ
inlawrev-21605	137	139	indexed	index	VERB
inlawrev-21605	137	140	that	that	DET
inlawrev-21605	137	141	amount	amount	NOUN
inlawrev-21605	137	142	for	for	ADP
inlawrev-21605	137	143	inflation	inflation	NOUN
inlawrev-21605	137	144	in	in	ADP
inlawrev-21605	137	145	later	later	ADJ
inlawrev-21605	137	146	years.21	years.21	PROPN
inlawrev-21605	137	147	the	the	DET
inlawrev-21605	137	148	ga	ga	PROPN
inlawrev-21605	137	149	’s	’s	PART
inlawrev-21605	137	150	second	second	ADJ
inlawrev-21605	137	151	major	major	ADJ
inlawrev-21605	137	152	property	property	NOUN
inlawrev-21605	137	153	tax	tax	NOUN
inlawrev-21605	137	154	initiative	initiative	NOUN
inlawrev-21605	137	155	involved	involve	VERB
inlawrev-21605	137	156	helping	help	VERB
inlawrev-21605	137	157	counties	county	NOUN
inlawrev-21605	137	158	cut	cut	VERB
inlawrev-21605	137	159	15	15	NUM
inlawrev-21605	137	160	.	.	PUNCT
inlawrev-21605	138	1	pub	pub	NOUN
inlawrev-21605	138	2	.	.	PUNCT
inlawrev-21605	139	1	l.	l.	PROPN
inlawrev-21605	139	2	no	no	INTJ
inlawrev-21605	139	3	.	.	PROPN
inlawrev-21605	140	1	205	205	NUM
inlawrev-21605	140	2	-	-	SYM
inlawrev-21605	140	3	2016	2016	NUM
inlawrev-21605	140	4	,	,	PUNCT
inlawrev-21605	140	5	§	§	PROPN
inlawrev-21605	140	6	1	1	NUM
inlawrev-21605	140	7	,	,	PUNCT
inlawrev-21605	140	8	2016	2016	NUM
inlawrev-21605	140	9	ind	ind	NOUN
inlawrev-21605	140	10	.	.	PUNCT
inlawrev-21605	141	1	acts	act	VERB
inlawrev-21605	141	2	3021	3021	NUM
inlawrev-21605	141	3	,	,	PUNCT
inlawrev-21605	141	4	3021	3021	NUM
inlawrev-21605	141	5	-	-	SYM
inlawrev-21605	141	6	22	22	NUM
inlawrev-21605	141	7	(	(	PUNCT
inlawrev-21605	141	8	codified	codify	VERB
inlawrev-21605	141	9	at	at	ADP
inlawrev-21605	141	10	ind	ind	PROPN
inlawrev-21605	141	11	.	.	PUNCT
inlawrev-21605	142	1	code	code	PROPN
inlawrev-21605	142	2	§	§	PROPN
inlawrev-21605	142	3	6	6	NUM
inlawrev-21605	142	4	-	-	SYM
inlawrev-21605	142	5	1.14	1.14	NUM
inlawrev-21605	142	6	-	-	PUNCT
inlawrev-21605	142	7	4.8	4.8	NUM
inlawrev-21605	142	8	)	)	PUNCT
inlawrev-21605	142	9	.	.	PUNCT
inlawrev-21605	143	1	16	16	NUM
inlawrev-21605	143	2	.	.	PUNCT
inlawrev-21605	144	1	i	i	PRON
inlawrev-21605	144	2	d.	d.	PROPN
inlawrev-21605	144	3	17	17	NUM
inlawrev-21605	144	4	.	.	PUNCT
inlawrev-21605	145	1	pub	pub	NOUN
inlawrev-21605	145	2	.	.	PUNCT
inlawrev-21605	146	1	l.	l.	PROPN
inlawrev-21605	146	2	no	no	INTJ
inlawrev-21605	146	3	.	.	PROPN
inlawrev-21605	147	1	204	204	NUM
inlawrev-21605	147	2	-	-	SYM
inlawrev-21605	147	3	2016	2016	NUM
inlawrev-21605	147	4	,	,	PUNCT
inlawrev-21605	147	5	§	§	PROPN
inlawrev-21605	147	6	13	13	NUM
inlawrev-21605	147	7	,	,	PUNCT
inlawrev-21605	147	8	2016	2016	NUM
inlawrev-21605	147	9	ind	ind	NOUN
inlawrev-21605	147	10	.	.	PUNCT
inlawrev-21605	148	1	acts	act	VERB
inlawrev-21605	148	2	2958	2958	NUM
inlawrev-21605	148	3	,	,	PUNCT
inlawrev-21605	148	4	2989	2989	NUM
inlawrev-21605	148	5	-	-	SYM
inlawrev-21605	148	6	91	91	NUM
inlawrev-21605	148	7	(	(	PUNCT
inlawrev-21605	148	8	amending	amend	VERB
inlawrev-21605	148	9	ind	ind	NOUN
inlawrev-21605	148	10	.	.	PUNCT
inlawrev-21605	149	1	code	code	PROPN
inlawrev-21605	149	2	§	§	PROPN
inlawrev-21605	149	3	6	6	NUM
inlawrev-21605	149	4	-	-	SYM
inlawrev-21605	149	5	1.131	1.131	NUM
inlawrev-21605	149	6	-	-	PUNCT
inlawrev-21605	149	7	6	6	NUM
inlawrev-21605	149	8	)	)	PUNCT
inlawrev-21605	149	9	.	.	PUNCT
inlawrev-21605	150	1	18	18	NUM
inlawrev-21605	150	2	.	.	PUNCT
inlawrev-21605	151	1	i	i	PRON
inlawrev-21605	151	2	d.	d.	PROPN
inlawrev-21605	151	3	§	§	PROPN
inlawrev-21605	151	4	10	10	NUM
inlawrev-21605	151	5	,	,	PUNCT
inlawrev-21605	151	6	2016	2016	NUM
inlawrev-21605	151	7	ind	ind	NOUN
inlawrev-21605	151	8	.	.	PUNCT
inlawrev-21605	152	1	acts	act	VERB
inlawrev-21605	152	2	at	at	ADP
inlawrev-21605	152	3	2987	2987	NUM
inlawrev-21605	152	4	-	-	SYM
inlawrev-21605	152	5	88	88	NUM
inlawrev-21605	152	6	(	(	PUNCT
inlawrev-21605	152	7	repealing	repeal	VERB
inlawrev-21605	152	8	ind	ind	NOUN
inlawrev-21605	152	9	.	.	PUNCT
inlawrev-21605	153	1	code	code	PROPN
inlawrev-21605	153	2	§	§	PROPN
inlawrev-21605	153	3	6	6	NUM
inlawrev-21605	153	4	-	-	SYM
inlawrev-21605	153	5	1.1	1.1	NUM
inlawrev-21605	153	6	-	-	PUNCT
inlawrev-21605	153	7	4	4	NUM
inlawrev-21605	153	8	-	-	NUM
inlawrev-21605	153	9	43	43	NUM
inlawrev-21605	153	10	)	)	PUNCT
inlawrev-21605	153	11	.	.	PUNCT
inlawrev-21605	154	1	this	this	DET
inlawrev-21605	154	2	short	short	ADV
inlawrev-21605	154	3	-	-	PUNCT
inlawrev-21605	154	4	lived	live	VERB
inlawrev-21605	154	5	statutory	statutory	ADJ
inlawrev-21605	154	6	provision	provision	NOUN
inlawrev-21605	154	7	was	be	AUX
inlawrev-21605	154	8	added	add	VERB
inlawrev-21605	154	9	to	to	ADP
inlawrev-21605	154	10	the	the	DET
inlawrev-21605	154	11	indiana	indiana	PROPN
inlawrev-21605	154	12	code	code	PROPN
inlawrev-21605	154	13	in	in	ADP
inlawrev-21605	154	14	2015	2015	NUM
inlawrev-21605	154	15	.	.	PUNCT
inlawrev-21605	155	1	see	see	VERB
inlawrev-21605	155	2	jegen	jegen	PROPN
inlawrev-21605	155	3	et	et	PROPN
inlawrev-21605	155	4	al	al	PROPN
inlawrev-21605	155	5	.	.	PROPN
inlawrev-21605	155	6	,	,	PUNCT
inlawrev-21605	155	7	2015	2015	NUM
inlawrev-21605	155	8	,	,	PUNCT
inlawrev-21605	155	9	supra	supra	NOUN
inlawrev-21605	155	10	note	note	NOUN
inlawrev-21605	155	11	1	1	NUM
inlawrev-21605	155	12	,	,	PUNCT
inlawrev-21605	155	13	at	at	ADP
inlawrev-21605	155	14	1237	1237	NUM
inlawrev-21605	155	15	(	(	PUNCT
inlawrev-21605	155	16	discussing	discuss	VERB
inlawrev-21605	155	17	the	the	DET
inlawrev-21605	155	18	new	new	ADJ
inlawrev-21605	155	19	rules	rule	NOUN
inlawrev-21605	155	20	for	for	ADP
inlawrev-21605	155	21	big	big	ADJ
inlawrev-21605	155	22	box	box	NOUN
inlawrev-21605	155	23	retail	retail	ADJ
inlawrev-21605	155	24	buildings	building	NOUN
inlawrev-21605	155	25	)	)	PUNCT
inlawrev-21605	155	26	.	.	PUNCT
inlawrev-21605	156	1	19	19	NUM
inlawrev-21605	156	2	.	.	X
inlawrev-21605	157	1	pub	pub	NOUN
inlawrev-21605	157	2	.	.	PUNCT
inlawrev-21605	158	1	l.	l.	PROPN
inlawrev-21605	158	2	no	no	INTJ
inlawrev-21605	158	3	.	.	PROPN
inlawrev-21605	159	1	204	204	NUM
inlawrev-21605	159	2	-	-	SYM
inlawrev-21605	159	3	2016	2016	NUM
inlawrev-21605	159	4	,	,	PUNCT
inlawrev-21605	159	5	§	§	PROPN
inlawrev-21605	159	6	11	11	NUM
inlawrev-21605	159	7	,	,	PUNCT
inlawrev-21605	159	8	2016	2016	NUM
inlawrev-21605	159	9	ind	ind	NOUN
inlawrev-21605	159	10	.	.	PUNCT
inlawrev-21605	160	1	acts	act	VERB
inlawrev-21605	160	2	at	at	ADP
inlawrev-21605	160	3	2988	2988	NUM
inlawrev-21605	160	4	-	-	SYM
inlawrev-21605	160	5	89	89	NUM
inlawrev-21605	160	6	(	(	PUNCT
inlawrev-21605	160	7	repealing	repeal	VERB
inlawrev-21605	160	8	ind	ind	NOUN
inlawrev-21605	160	9	.	.	PUNCT
inlawrev-21605	161	1	code	code	PROPN
inlawrev-21605	161	2	§	§	PROPN
inlawrev-21605	161	3	6	6	NUM
inlawrev-21605	161	4	-	-	SYM
inlawrev-21605	161	5	1.1	1.1	NUM
inlawrev-21605	161	6	-	-	NUM
inlawrev-21605	161	7	444	444	NUM
inlawrev-21605	161	8	)	)	PUNCT
inlawrev-21605	161	9	.	.	PUNCT
inlawrev-21605	162	1	like	like	ADP
inlawrev-21605	162	2	the	the	DET
inlawrev-21605	162	3	big	big	PROPN
inlawrev-21605	162	4	box	box	PROPN
inlawrev-21605	162	5	retail	retail	ADJ
inlawrev-21605	162	6	store	store	NOUN
inlawrev-21605	162	7	provision	provision	NOUN
inlawrev-21605	162	8	discussed	discuss	VERB
inlawrev-21605	162	9	in	in	ADP
inlawrev-21605	162	10	the	the	DET
inlawrev-21605	162	11	preceding	precede	VERB
inlawrev-21605	162	12	footnote	footnote	NOUN
inlawrev-21605	162	13	,	,	PUNCT
inlawrev-21605	162	14	this	this	DET
inlawrev-21605	162	15	provision	provision	NOUN
inlawrev-21605	162	16	was	be	AUX
inlawrev-21605	162	17	created	create	VERB
inlawrev-21605	162	18	in	in	ADP
inlawrev-21605	162	19	2015	2015	NUM
inlawrev-21605	162	20	.	.	PUNCT
inlawrev-21605	163	1	see	see	VERB
inlawrev-21605	163	2	jegen	jegen	PROPN
inlawrev-21605	163	3	et	et	PROPN
inlawrev-21605	163	4	al	al	PROPN
inlawrev-21605	163	5	.	.	PROPN
inlawrev-21605	163	6	,	,	PUNCT
inlawrev-21605	163	7	2015	2015	NUM
inlawrev-21605	163	8	,	,	PUNCT
inlawrev-21605	163	9	supra	supra	NOUN
inlawrev-21605	163	10	note	note	NOUN
inlawrev-21605	163	11	1	1	NUM
inlawrev-21605	163	12	,	,	PUNCT
inlawrev-21605	163	13	at	at	ADP
inlawrev-21605	163	14	1237	1237	NUM
inlawrev-21605	163	15	(	(	PUNCT
inlawrev-21605	163	16	discussing	discuss	VERB
inlawrev-21605	163	17	the	the	DET
inlawrev-21605	163	18	addition	addition	NOUN
inlawrev-21605	163	19	of	of	ADP
inlawrev-21605	163	20	new	new	ADJ
inlawrev-21605	163	21	rules	rule	NOUN
inlawrev-21605	163	22	for	for	ADP
inlawrev-21605	163	23	commercial	commercial	ADJ
inlawrev-21605	163	24	nonincome	nonincome	NOUN
inlawrev-21605	163	25	producing	produce	VERB
inlawrev-21605	163	26	real	real	ADJ
inlawrev-21605	163	27	property	property	NOUN
inlawrev-21605	163	28	)	)	PUNCT
inlawrev-21605	163	29	.	.	PUNCT
inlawrev-21605	164	1	20	20	NUM
inlawrev-21605	164	2	.	.	X
inlawrev-21605	165	1	pub	pub	NOUN
inlawrev-21605	165	2	.	.	PUNCT
inlawrev-21605	166	1	l.	l.	PROPN
inlawrev-21605	166	2	no	no	INTJ
inlawrev-21605	166	3	.	.	PROPN
inlawrev-21605	167	1	180	180	NUM
inlawrev-21605	167	2	-	-	SYM
inlawrev-21605	167	3	2016	2016	NUM
inlawrev-21605	167	4	,	,	PUNCT
inlawrev-21605	167	5	§	§	PROPN
inlawrev-21605	167	6	3	3	NUM
inlawrev-21605	167	7	,	,	PUNCT
inlawrev-21605	167	8	2016	2016	NUM
inlawrev-21605	167	9	ind	ind	NOUN
inlawrev-21605	167	10	.	.	PUNCT
inlawrev-21605	168	1	acts	act	VERB
inlawrev-21605	168	2	1897	1897	NUM
inlawrev-21605	168	3	,	,	PUNCT
inlawrev-21605	168	4	1899	1899	NUM
inlawrev-21605	168	5	-	-	SYM
inlawrev-21605	168	6	1901	1901	NUM
inlawrev-21605	168	7	(	(	PUNCT
inlawrev-21605	168	8	amending	amend	VERB
inlawrev-21605	168	9	ind	ind	NOUN
inlawrev-21605	168	10	.	.	PUNCT
inlawrev-21605	169	1	code	code	PROPN
inlawrev-21605	169	2	§	§	PROPN
inlawrev-21605	169	3	61.1	61.1	NUM
inlawrev-21605	169	4	-	-	SYM
inlawrev-21605	169	5	4	4	NUM
inlawrev-21605	169	6	-	-	NUM
inlawrev-21605	169	7	13	13	NUM
inlawrev-21605	169	8	)	)	PUNCT
inlawrev-21605	169	9	.	.	PUNCT
inlawrev-21605	170	1	21	21	NUM
inlawrev-21605	170	2	.	.	PUNCT
inlawrev-21605	171	1	pub	pub	NOUN
inlawrev-21605	171	2	.	.	PUNCT
inlawrev-21605	172	1	l.	l.	PROPN
inlawrev-21605	172	2	no	no	INTJ
inlawrev-21605	172	3	.	.	PROPN
inlawrev-21605	173	1	180	180	NUM
inlawrev-21605	173	2	-	-	SYM
inlawrev-21605	173	3	2016	2016	NUM
inlawrev-21605	173	4	,	,	PUNCT
inlawrev-21605	173	5	§	§	PROPN
inlawrev-21605	173	6	§	§	PROPN
inlawrev-21605	173	7	5	5	NUM
inlawrev-21605	173	8	-	-	SYM
inlawrev-21605	173	9	7	7	NUM
inlawrev-21605	173	10	,	,	PUNCT
inlawrev-21605	173	11	2016	2016	NUM
inlawrev-21605	173	12	ind	ind	NOUN
inlawrev-21605	173	13	.	.	PUNCT
inlawrev-21605	174	1	acts	act	VERB
inlawrev-21605	174	2	1897	1897	NUM
inlawrev-21605	174	3	,	,	PUNCT
inlawrev-21605	174	4	1901	1901	NUM
inlawrev-21605	174	5	-	-	SYM
inlawrev-21605	174	6	03	03	NUM
inlawrev-21605	174	7	(	(	PUNCT
inlawrev-21605	174	8	amending	amend	VERB
inlawrev-21605	174	9	ind	ind	NOUN
inlawrev-21605	174	10	.	.	PUNCT
inlawrev-21605	175	1	code	code	PROPN
inlawrev-21605	175	2	§	§	PROPN
inlawrev-21605	175	3	§	§	PROPN
inlawrev-21605	175	4	6	6	NUM
inlawrev-21605	175	5	-	-	SYM
inlawrev-21605	175	6	1.1	1.1	NUM
inlawrev-21605	175	7	-	-	PUNCT
inlawrev-21605	175	8	6	6	NUM
inlawrev-21605	175	9	-	-	PUNCT
inlawrev-21605	175	10	14	14	NUM
inlawrev-21605	175	11	,	,	PUNCT
inlawrev-21605	175	12	-6.2	-6.2	NOUN
inlawrev-21605	175	13	-	-	PUNCT
inlawrev-21605	175	14	9	9	NUM
inlawrev-21605	175	15	,	,	PUNCT
inlawrev-21605	175	16	and	and	CCONJ
inlawrev-21605	175	17	-6.7	-6.7	ADP
inlawrev-21605	175	18	-	-	PUNCT
inlawrev-21605	175	19	9	9	NUM
inlawrev-21605	175	20	)	)	PUNCT
inlawrev-21605	175	21	.	.	PUNCT
inlawrev-21605	176	1	the	the	DET
inlawrev-21605	176	2	annual	annual	ADJ
inlawrev-21605	176	3	inflation	inflation	NOUN
inlawrev-21605	176	4	adjustment	adjustment	NOUN
inlawrev-21605	176	5	will	will	AUX
inlawrev-21605	176	6	use	use	VERB
inlawrev-21605	176	7	the	the	DET
inlawrev-21605	176	8	consumer	consumer	NOUN
inlawrev-21605	176	9	price	price	NOUN
inlawrev-21605	176	10	index	index	NOUN
inlawrev-21605	176	11	for	for	ADP
inlawrev-21605	176	12	all	all	DET
inlawrev-21605	176	13	urban	urban	ADJ
inlawrev-21605	176	14	consumers	consumer	NOUN
inlawrev-21605	176	15	.	.	PUNCT
inlawrev-21605	177	1	i	i	PRON
inlawrev-21605	177	2	d.	d.	PROPN
inlawrev-21605	177	3	ditch	ditch	PROPN
inlawrev-21605	177	4	assessments	assessment	NOUN
inlawrev-21605	177	5	are	be	AUX
inlawrev-21605	177	6	still	still	ADV
inlawrev-21605	177	7	due	due	ADJ
inlawrev-21605	177	8	for	for	ADP
inlawrev-21605	177	9	windbreak	windbreak	NOUN
inlawrev-21605	177	10	land	land	NOUN
inlawrev-21605	177	11	and	and	CCONJ
inlawrev-21605	177	12	filter	filter	NOUN
inlawrev-21605	177	13	strip	strip	NOUN
inlawrev-21605	177	14	land	land	NOUN
inlawrev-21605	177	15	.	.	PUNCT
inlawrev-21605	178	1	i	i	PRON
inlawrev-21605	178	2	d.	d.	PROPN
inlawrev-21605	178	3	§	§	PROPN
inlawrev-21605	178	4	§	§	PROPN
inlawrev-21605	178	5	6	6	NUM
inlawrev-21605	178	6	-	-	SYM
inlawrev-21605	178	7	7	7	NUM
inlawrev-21605	178	8	,	,	PUNCT
inlawrev-21605	178	9	2016	2016	NUM
inlawrev-21605	178	10	ind	ind	NOUN
inlawrev-21605	178	11	.	.	PUNCT
inlawrev-21605	179	1	acts	act	VERB
inlawrev-21605	179	2	at	at	ADP
inlawrev-21605	179	3	1902	1902	NUM
inlawrev-21605	179	4	-	-	SYM
inlawrev-21605	179	5	03	03	NUM
inlawrev-21605	179	6	(	(	PUNCT
inlawrev-21605	179	7	amending	amend	VERB
inlawrev-21605	179	8	ind	ind	NOUN
inlawrev-21605	179	9	.	.	PUNCT
inlawrev-21605	180	1	code	code	PROPN
inlawrev-21605	180	2	§	§	PROPN
inlawrev-21605	180	3	§	§	PROPN
inlawrev-21605	180	4	6	6	NUM
inlawrev-21605	180	5	-	-	SYM
inlawrev-21605	180	6	1.1	1.1	NUM
inlawrev-21605	180	7	-	-	PUNCT
inlawrev-21605	180	8	6.2	6.2	NUM
inlawrev-21605	180	9	-	-	SYM
inlawrev-21605	180	10	9	9	NUM
inlawrev-21605	180	11	and	and	CCONJ
inlawrev-21605	180	12	-6.7	-6.7	ADP
inlawrev-21605	180	13	-	-	PUNCT
inlawrev-21605	180	14	9	9	NUM
inlawrev-21605	180	15	)	)	PUNCT
inlawrev-21605	180	16	.	.	PUNCT
inlawrev-21605	181	1	2017	2017	NUM
inlawrev-21605	181	2	]	]	PUNCT
inlawrev-21605	181	3	taxation	taxation	NOUN
inlawrev-21605	181	4	1407	1407	NUM
inlawrev-21605	181	5	administrative	administrative	ADJ
inlawrev-21605	181	6	costs	cost	NOUN
inlawrev-21605	181	7	by	by	ADP
inlawrev-21605	181	8	permitting	permit	VERB
inlawrev-21605	181	9	groups	group	NOUN
inlawrev-21605	181	10	of	of	ADP
inlawrev-21605	181	11	them	they	PRON
inlawrev-21605	181	12	to	to	PART
inlawrev-21605	181	13	create	create	VERB
inlawrev-21605	181	14	a	a	DET
inlawrev-21605	181	15	multiple	multiple	ADJ
inlawrev-21605	181	16	-	-	PUNCT
inlawrev-21605	181	17	county	county	NOUN
inlawrev-21605	181	18	ptaboa	ptaboa	NOUN
inlawrev-21605	181	19	that	that	PRON
inlawrev-21605	181	20	covers	cover	VERB
inlawrev-21605	181	21	the	the	DET
inlawrev-21605	181	22	entire	entire	ADJ
inlawrev-21605	181	23	geographic	geographic	ADJ
inlawrev-21605	181	24	area	area	NOUN
inlawrev-21605	181	25	of	of	ADP
inlawrev-21605	181	26	the	the	DET
inlawrev-21605	181	27	participating	participate	VERB
inlawrev-21605	181	28	counties.22	counties.22	NOUN
inlawrev-21605	181	29	the	the	DET
inlawrev-21605	181	30	adopting	adopt	VERB
inlawrev-21605	181	31	counties	county	NOUN
inlawrev-21605	181	32	must	must	AUX
inlawrev-21605	181	33	pass	pass	VERB
inlawrev-21605	181	34	substantially	substantially	ADV
inlawrev-21605	181	35	similar	similar	ADJ
inlawrev-21605	181	36	appointment	appointment	NOUN
inlawrev-21605	181	37	ordinances	ordinance	NOUN
inlawrev-21605	181	38	that	that	PRON
inlawrev-21605	181	39	create	create	VERB
inlawrev-21605	181	40	a	a	DET
inlawrev-21605	181	41	common	common	ADJ
inlawrev-21605	181	42	board	board	NOUN
inlawrev-21605	181	43	of	of	ADP
inlawrev-21605	181	44	either	either	DET
inlawrev-21605	181	45	three	three	NUM
inlawrev-21605	181	46	or	or	CCONJ
inlawrev-21605	181	47	five	five	NUM
inlawrev-21605	181	48	members	member	NOUN
inlawrev-21605	181	49	who	who	PRON
inlawrev-21605	181	50	satisfy	satisfy	VERB
inlawrev-21605	181	51	the	the	DET
inlawrev-21605	181	52	requisite	requisite	ADJ
inlawrev-21605	181	53	statutory	statutory	ADJ
inlawrev-21605	181	54	requirements	requirement	NOUN
inlawrev-21605	181	55	(	(	PUNCT
inlawrev-21605	181	56	e.g.	e.g.	ADV
inlawrev-21605	181	57	,	,	PUNCT
inlawrev-21605	181	58	a	a	DET
inlawrev-21605	181	59	majority	majority	NOUN
inlawrev-21605	181	60	must	must	AUX
inlawrev-21605	181	61	have	have	AUX
inlawrev-21605	181	62	obtained	obtain	VERB
inlawrev-21605	181	63	a	a	DET
inlawrev-21605	181	64	level	level	NOUN
inlawrev-21605	181	65	two	two	NUM
inlawrev-21605	181	66	or	or	CCONJ
inlawrev-21605	181	67	level	level	NOUN
inlawrev-21605	181	68	three	three	NUM
inlawrev-21605	181	69	assessor	assessor	NOUN
inlawrev-21605	181	70	-	-	PUNCT
inlawrev-21605	181	71	appraiser	appraiser	NOUN
inlawrev-21605	181	72	certification	certification	NOUN
inlawrev-21605	181	73	)	)	PUNCT
inlawrev-21605	181	74	.	.	PUNCT
inlawrev-21605	182	1	administrative	administrative	ADJ
inlawrev-21605	182	2	support	support	NOUN
inlawrev-21605	182	3	duties	duty	NOUN
inlawrev-21605	182	4	for23	for23	VERB
inlawrev-21605	182	5	the	the	DET
inlawrev-21605	182	6	multiple	multiple	ADJ
inlawrev-21605	182	7	-	-	PUNCT
inlawrev-21605	182	8	county	county	NOUN
inlawrev-21605	182	9	ptaboa	ptaboa	NOUN
inlawrev-21605	182	10	fall	fall	VERB
inlawrev-21605	182	11	to	to	ADP
inlawrev-21605	182	12	the	the	DET
inlawrev-21605	182	13	county	county	NOUN
inlawrev-21605	182	14	assessor	assessor	NOUN
inlawrev-21605	182	15	in	in	ADP
inlawrev-21605	182	16	the	the	DET
inlawrev-21605	182	17	county	county	NOUN
inlawrev-21605	182	18	with	with	ADP
inlawrev-21605	182	19	the	the	DET
inlawrev-21605	182	20	greatest	great	ADJ
inlawrev-21605	182	21	population	population	NOUN
inlawrev-21605	182	22	.	.	PUNCT
inlawrev-21605	183	1	the	the	DET
inlawrev-21605	183	2	related	relate	VERB
inlawrev-21605	183	3	costs	cost	NOUN
inlawrev-21605	183	4	,	,	PUNCT
inlawrev-21605	183	5	and	and	CCONJ
inlawrev-21605	183	6	other	other	ADJ
inlawrev-21605	183	7	joint	joint	ADJ
inlawrev-21605	183	8	costs	cost	NOUN
inlawrev-21605	183	9	(	(	PUNCT
inlawrev-21605	183	10	e.g.	e.g.	ADV
inlawrev-21605	183	11	,	,	PUNCT
inlawrev-21605	183	12	the	the	DET
inlawrev-21605	183	13	board24	board24	NOUN
inlawrev-21605	183	14	members	member	NOUN
inlawrev-21605	183	15	’	'	PUNCT
inlawrev-21605	183	16	compensation	compensation	NOUN
inlawrev-21605	183	17	and	and	CCONJ
inlawrev-21605	183	18	per	per	ADP
inlawrev-21605	183	19	diem	diem	NOUN
inlawrev-21605	183	20	compensation	compensation	NOUN
inlawrev-21605	183	21	)	)	PUNCT
inlawrev-21605	183	22	,	,	PUNCT
inlawrev-21605	183	23	must	must	AUX
inlawrev-21605	183	24	be	be	AUX
inlawrev-21605	183	25	divided	divide	VERB
inlawrev-21605	183	26	up	up	ADP
inlawrev-21605	183	27	among	among	ADP
inlawrev-21605	183	28	the	the	DET
inlawrev-21605	183	29	participating	participate	VERB
inlawrev-21605	183	30	counties	county	NOUN
inlawrev-21605	183	31	as	as	SCONJ
inlawrev-21605	183	32	agreed	agree	VERB
inlawrev-21605	183	33	upon	upon	SCONJ
inlawrev-21605	183	34	in	in	ADP
inlawrev-21605	183	35	the	the	DET
inlawrev-21605	183	36	multiple	multiple	ADJ
inlawrev-21605	183	37	-	-	PUNCT
inlawrev-21605	183	38	county	county	NOUN
inlawrev-21605	183	39	ptaboa	ptaboa	NOUN
inlawrev-21605	183	40	’s	’s	PART
inlawrev-21605	183	41	founding	found	VERB
inlawrev-21605	183	42	ordinance	ordinance	NOUN
inlawrev-21605	183	43	.	.	PUNCT
inlawrev-21605	184	1	w	w	NOUN
inlawrev-21605	184	2	hen	hen	PROPN
inlawrev-21605	184	3	a	a	DET
inlawrev-21605	184	4	multiple	multiple	ADJ
inlawrev-21605	184	5	-	-	PUNCT
inlawrev-21605	184	6	county	county	NOUN
inlawrev-21605	184	7	ptaboa	ptaboa	NOUN
inlawrev-21605	184	8	comes	come	VERB
inlawrev-21605	184	9	into	into	ADP
inlawrev-21605	184	10	existence,25	existence,25	PROPN
inlawrev-21605	184	11	the	the	DET
inlawrev-21605	184	12	ptaboas	ptaboas	NOUN
inlawrev-21605	184	13	that	that	PRON
inlawrev-21605	184	14	it	it	PRON
inlawrev-21605	184	15	replaces	replace	VERB
inlawrev-21605	184	16	must	must	AUX
inlawrev-21605	184	17	stay	stay	VERB
inlawrev-21605	184	18	all	all	PRON
inlawrev-21605	184	19	filed	file	VERB
inlawrev-21605	184	20	or	or	CCONJ
inlawrev-21605	184	21	pending	pende	VERB
inlawrev-21605	184	22	proceedings	proceeding	NOUN
inlawrev-21605	184	23	and	and	CCONJ
inlawrev-21605	184	24	transfer	transfer	VERB
inlawrev-21605	184	25	them	they	PRON
inlawrev-21605	184	26	to	to	ADP
inlawrev-21605	184	27	the	the	DET
inlawrev-21605	184	28	new	new	ADJ
inlawrev-21605	184	29	multiple	multiple	ADJ
inlawrev-21605	184	30	-	-	PUNCT
inlawrev-21605	184	31	county	county	NOUN
inlawrev-21605	184	32	ptaboa.26	ptaboa.26	VERB
inlawrev-21605	184	33	a	a	DET
inlawrev-21605	184	34	number	number	NOUN
inlawrev-21605	184	35	of	of	ADP
inlawrev-21605	184	36	property	property	NOUN
inlawrev-21605	184	37	tax	tax	NOUN
inlawrev-21605	184	38	exemptions	exemption	NOUN
inlawrev-21605	184	39	and	and	CCONJ
inlawrev-21605	184	40	deductions	deduction	NOUN
inlawrev-21605	184	41	were	be	AUX
inlawrev-21605	184	42	modified	modify	VERB
inlawrev-21605	184	43	during	during	ADP
inlawrev-21605	184	44	the	the	DET
inlawrev-21605	184	45	session	session	NOUN
inlawrev-21605	184	46	.	.	PUNCT
inlawrev-21605	185	1	homeowners	homeowner	NOUN
inlawrev-21605	185	2	associations	association	NOUN
inlawrev-21605	185	3	now	now	ADV
inlawrev-21605	185	4	receive	receive	VERB
inlawrev-21605	185	5	an	an	DET
inlawrev-21605	185	6	exemption	exemption	NOUN
inlawrev-21605	185	7	for	for	ADP
inlawrev-21605	185	8	tangible	tangible	ADJ
inlawrev-21605	185	9	personal	personal	ADJ
inlawrev-21605	185	10	property	property	NOUN
inlawrev-21605	185	11	that	that	PRON
inlawrev-21605	185	12	is	be	AUX
inlawrev-21605	185	13	held	hold	VERB
inlawrev-21605	185	14	for	for	ADP
inlawrev-21605	185	15	the	the	DET
inlawrev-21605	185	16	use	use	NOUN
inlawrev-21605	185	17	or	or	CCONJ
inlawrev-21605	185	18	benefit	benefit	NOUN
inlawrev-21605	185	19	of	of	ADP
inlawrev-21605	185	20	their	their	PRON
inlawrev-21605	185	21	members	member	NOUN
inlawrev-21605	185	22	.	.	PUNCT
inlawrev-21605	186	1	in27	in27	PROPN
inlawrev-21605	186	2	addition	addition	NOUN
inlawrev-21605	186	3	,	,	PUNCT
inlawrev-21605	186	4	the	the	DET
inlawrev-21605	186	5	ga	ga	PROPN
inlawrev-21605	186	6	broadened	broaden	VERB
inlawrev-21605	186	7	the	the	DET
inlawrev-21605	186	8	definition	definition	NOUN
inlawrev-21605	186	9	of	of	ADP
inlawrev-21605	186	10	“	"	PUNCT
inlawrev-21605	186	11	land	land	NOUN
inlawrev-21605	186	12	used	use	VERB
inlawrev-21605	186	13	for	for	ADP
inlawrev-21605	186	14	public	public	ADJ
inlawrev-21605	186	15	airport	airport	NOUN
inlawrev-21605	186	16	purposes	purpose	NOUN
inlawrev-21605	186	17	”	"	PUNCT
inlawrev-21605	186	18	that	that	PRON
inlawrev-21605	186	19	may	may	AUX
inlawrev-21605	186	20	qualify	qualify	VERB
inlawrev-21605	186	21	for	for	ADP
inlawrev-21605	186	22	a	a	DET
inlawrev-21605	186	23	property	property	NOUN
inlawrev-21605	186	24	tax	tax	NOUN
inlawrev-21605	186	25	exemption	exemption	NOUN
inlawrev-21605	186	26	to	to	PART
inlawrev-21605	186	27	include	include	VERB
inlawrev-21605	186	28	leased	lease	VERB
inlawrev-21605	186	29	property	property	NOUN
inlawrev-21605	186	30	used	use	VERB
inlawrev-21605	186	31	for	for	ADP
inlawrev-21605	186	32	agricultural	agricultural	ADJ
inlawrev-21605	186	33	purposes	purpose	NOUN
inlawrev-21605	186	34	if	if	SCONJ
inlawrev-21605	186	35	that	that	DET
inlawrev-21605	186	36	property	property	NOUN
inlawrev-21605	186	37	is	be	AUX
inlawrev-21605	186	38	located	locate	VERB
inlawrev-21605	186	39	within	within	ADP
inlawrev-21605	186	40	the	the	DET
inlawrev-21605	186	41	federally	federally	ADV
inlawrev-21605	186	42	-	-	PUNCT
inlawrev-21605	186	43	restricted	restrict	VERB
inlawrev-21605	186	44	area	area	NOUN
inlawrev-21605	186	45	needed	need	VERB
inlawrev-21605	186	46	for	for	ADP
inlawrev-21605	186	47	normal	normal	ADJ
inlawrev-21605	186	48	airport	airport	NOUN
inlawrev-21605	186	49	operations	operation	NOUN
inlawrev-21605	186	50	,	,	PUNCT
inlawrev-21605	186	51	runway	runway	NOUN
inlawrev-21605	186	52	protection	protection	NOUN
inlawrev-21605	186	53	zones	zone	NOUN
inlawrev-21605	186	54	,	,	PUNCT
inlawrev-21605	186	55	avigation	avigation	NOUN
inlawrev-21605	186	56	easements	easement	NOUN
inlawrev-21605	186	57	,	,	PUNCT
inlawrev-21605	186	58	etc	etc	X
inlawrev-21605	186	59	.	.	X
inlawrev-21605	186	60	at	at	ADP
inlawrev-21605	186	61	the	the	DET
inlawrev-21605	186	62	same	same	ADJ
inlawrev-21605	186	63	time	time	NOUN
inlawrev-21605	186	64	,	,	PUNCT
inlawrev-21605	186	65	the	the	DET
inlawrev-21605	186	66	ga	ga	PROPN
inlawrev-21605	186	67	took	take	VERB
inlawrev-21605	186	68	steps	step	NOUN
inlawrev-21605	186	69	to28	to28	PROPN
inlawrev-21605	186	70	terminate	terminate	VERB
inlawrev-21605	186	71	the	the	DET
inlawrev-21605	186	72	exemption	exemption	NOUN
inlawrev-21605	186	73	for	for	ADP
inlawrev-21605	186	74	nonprofit	nonprofit	ADJ
inlawrev-21605	186	75	organizations	organization	NOUN
inlawrev-21605	186	76	that	that	PRON
inlawrev-21605	186	77	acquire	acquire	VERB
inlawrev-21605	186	78	land	land	NOUN
inlawrev-21605	186	79	for	for	ADP
inlawrev-21605	186	80	the	the	DET
inlawrev-21605	186	81	purpose	purpose	NOUN
inlawrev-21605	186	82	of	of	ADP
inlawrev-21605	186	83	building	build	VERB
inlawrev-21605	186	84	or	or	CCONJ
inlawrev-21605	186	85	renovating	renovate	VERB
inlawrev-21605	186	86	a	a	DET
inlawrev-21605	186	87	single	single	ADJ
inlawrev-21605	186	88	-	-	PUNCT
inlawrev-21605	186	89	family	family	NOUN
inlawrev-21605	186	90	home	home	NOUN
inlawrev-21605	186	91	before	before	ADP
inlawrev-21605	186	92	transferring	transfer	VERB
inlawrev-21605	186	93	that	that	DET
inlawrev-21605	186	94	home	home	NOUN
inlawrev-21605	186	95	in	in	ADP
inlawrev-21605	186	96	a	a	DET
inlawrev-21605	186	97	charitable	charitable	ADJ
inlawrev-21605	186	98	manner	manner	NOUN
inlawrev-21605	186	99	to	to	ADP
inlawrev-21605	186	100	a	a	DET
inlawrev-21605	186	101	low	low	ADJ
inlawrev-21605	186	102	-	-	PUNCT
inlawrev-21605	186	103	income	income	NOUN
inlawrev-21605	186	104	individual	individual	NOUN
inlawrev-21605	186	105	,	,	PUNCT
inlawrev-21605	186	106	effective	effective	ADJ
inlawrev-21605	186	107	january	january	PROPN
inlawrev-21605	186	108	2	2	NUM
inlawrev-21605	186	109	,	,	PUNCT
inlawrev-21605	186	110	2017	2017	NUM
inlawrev-21605	186	111	.	.	PUNCT
inlawrev-21605	187	1	for	for	ADP
inlawrev-21605	187	2	assessment	assessment	NOUN
inlawrev-21605	187	3	dates	dates	AUX
inlawrev-21605	187	4	falling	fall	VERB
inlawrev-21605	187	5	after	after	ADP
inlawrev-21605	187	6	december	december	PROPN
inlawrev-21605	187	7	31	31	NUM
inlawrev-21605	187	8	,	,	PUNCT
inlawrev-21605	187	9	2017	2017	NUM
inlawrev-21605	187	10	,	,	PUNCT
inlawrev-21605	187	11	low-29	low-29	VERB
inlawrev-21605	187	12	22	22	NUM
inlawrev-21605	187	13	.	.	PUNCT
inlawrev-21605	188	1	pub	pub	NOUN
inlawrev-21605	188	2	.	.	PUNCT
inlawrev-21605	189	1	l.	l.	PROPN
inlawrev-21605	189	2	no	no	INTJ
inlawrev-21605	189	3	.	.	PROPN
inlawrev-21605	190	1	207	207	NUM
inlawrev-21605	190	2	-	-	SYM
inlawrev-21605	190	3	2016	2016	NUM
inlawrev-21605	190	4	,	,	PUNCT
inlawrev-21605	190	5	§	§	PROPN
inlawrev-21605	190	6	4	4	NUM
inlawrev-21605	190	7	,	,	PUNCT
inlawrev-21605	190	8	2016	2016	NUM
inlawrev-21605	190	9	ind	ind	NOUN
inlawrev-21605	190	10	.	.	PUNCT
inlawrev-21605	191	1	acts	act	VERB
inlawrev-21605	191	2	3039	3039	NUM
inlawrev-21605	191	3	,	,	PUNCT
inlawrev-21605	191	4	3043	3043	NUM
inlawrev-21605	191	5	(	(	PUNCT
inlawrev-21605	191	6	codified	codify	VERB
inlawrev-21605	191	7	at	at	ADP
inlawrev-21605	191	8	ind	ind	PROPN
inlawrev-21605	191	9	.	.	PUNCT
inlawrev-21605	192	1	code	code	PROPN
inlawrev-21605	192	2	§	§	PROPN
inlawrev-21605	192	3	6	6	NUM
inlawrev-21605	192	4	-	-	SYM
inlawrev-21605	192	5	1.1	1.1	NUM
inlawrev-21605	192	6	-	-	NUM
inlawrev-21605	192	7	280.1	280.1	NUM
inlawrev-21605	192	8	)	)	PUNCT
inlawrev-21605	192	9	.	.	PUNCT
inlawrev-21605	193	1	many	many	ADJ
inlawrev-21605	193	2	of	of	ADP
inlawrev-21605	193	3	the	the	DET
inlawrev-21605	193	4	existing	exist	VERB
inlawrev-21605	193	5	rules	rule	NOUN
inlawrev-21605	193	6	applicable	applicable	ADJ
inlawrev-21605	193	7	to	to	ADP
inlawrev-21605	193	8	single	single	ADJ
inlawrev-21605	193	9	-	-	PUNCT
inlawrev-21605	193	10	county	county	NOUN
inlawrev-21605	193	11	ptaboas	ptaboas	NOUN
inlawrev-21605	193	12	apply	apply	VERB
inlawrev-21605	193	13	to	to	ADP
inlawrev-21605	193	14	the	the	DET
inlawrev-21605	193	15	new	new	ADJ
inlawrev-21605	193	16	multiplecounty	multiplecounty	ADJ
inlawrev-21605	193	17	ptaboas	ptaboas	NOUN
inlawrev-21605	193	18	because	because	SCONJ
inlawrev-21605	193	19	the	the	DET
inlawrev-21605	193	20	ga	ga	PROPN
inlawrev-21605	193	21	expanded	expand	VERB
inlawrev-21605	193	22	the	the	DET
inlawrev-21605	193	23	existing	exist	VERB
inlawrev-21605	193	24	“	"	PUNCT
inlawrev-21605	193	25	county	county	NOUN
inlawrev-21605	193	26	property	property	NOUN
inlawrev-21605	193	27	tax	tax	NOUN
inlawrev-21605	193	28	assessment	assessment	NOUN
inlawrev-21605	193	29	board	board	PROPN
inlawrev-21605	193	30	of	of	ADP
inlawrev-21605	193	31	appeals	appeal	NOUN
inlawrev-21605	193	32	”	"	PUNCT
inlawrev-21605	193	33	definition	definition	NOUN
inlawrev-21605	193	34	to	to	PART
inlawrev-21605	193	35	cover	cover	VERB
inlawrev-21605	193	36	multiple	multiple	ADJ
inlawrev-21605	193	37	-	-	PUNCT
inlawrev-21605	193	38	county	county	NOUN
inlawrev-21605	193	39	ptaboas	ptaboas	NOUN
inlawrev-21605	193	40	.	.	PUNCT
inlawrev-21605	194	1	i	i	PRON
inlawrev-21605	194	2	d.	d.	PROPN
inlawrev-21605	194	3	§	§	PROPN
inlawrev-21605	194	4	1	1	NUM
inlawrev-21605	194	5	,	,	PUNCT
inlawrev-21605	194	6	2016	2016	NUM
inlawrev-21605	194	7	ind	ind	NOUN
inlawrev-21605	194	8	.	.	PUNCT
inlawrev-21605	195	1	acts	act	VERB
inlawrev-21605	195	2	at	at	ADP
inlawrev-21605	195	3	3039	3039	NUM
inlawrev-21605	195	4	-	-	SYM
inlawrev-21605	195	5	40	40	NUM
inlawrev-21605	195	6	(	(	PUNCT
inlawrev-21605	195	7	amending	amend	VERB
inlawrev-21605	195	8	ind	ind	NOUN
inlawrev-21605	195	9	.	.	PUNCT
inlawrev-21605	196	1	code	code	PROPN
inlawrev-21605	196	2	§	§	PROPN
inlawrev-21605	196	3	6	6	NUM
inlawrev-21605	196	4	-	-	SYM
inlawrev-21605	196	5	1.1	1.1	NUM
inlawrev-21605	196	6	-	-	PUNCT
inlawrev-21605	196	7	4	4	NUM
inlawrev-21605	196	8	-	-	NUM
inlawrev-21605	196	9	4.5	4.5	NUM
inlawrev-21605	196	10	)	)	PUNCT
inlawrev-21605	196	11	.	.	PUNCT
inlawrev-21605	197	1	to	to	PART
inlawrev-21605	197	2	cover	cover	VERB
inlawrev-21605	197	3	any	any	DET
inlawrev-21605	197	4	gaps	gap	NOUN
inlawrev-21605	197	5	,	,	PUNCT
inlawrev-21605	197	6	the	the	DET
inlawrev-21605	197	7	multiple	multiple	ADJ
inlawrev-21605	197	8	-	-	PUNCT
inlawrev-21605	197	9	county	county	NOUN
inlawrev-21605	197	10	ptaboa	ptaboa	NOUN
inlawrev-21605	197	11	is	be	AUX
inlawrev-21605	197	12	empowered	empower	VERB
inlawrev-21605	197	13	with	with	ADP
inlawrev-21605	197	14	all	all	DET
inlawrev-21605	197	15	powers	power	NOUN
inlawrev-21605	197	16	“	"	PUNCT
inlawrev-21605	197	17	necessary	necessary	ADJ
inlawrev-21605	197	18	or	or	CCONJ
inlawrev-21605	197	19	convenient	convenient	ADJ
inlawrev-21605	197	20	to	to	PART
inlawrev-21605	197	21	carry	carry	VERB
inlawrev-21605	197	22	out	out	ADP
inlawrev-21605	197	23	this	this	DET
inlawrev-21605	197	24	chapter	chapter	NOUN
inlawrev-21605	197	25	”	"	PUNCT
inlawrev-21605	197	26	(	(	PUNCT
inlawrev-21605	197	27	i.e.	i.e.	X
inlawrev-21605	197	28	,	,	PUNCT
inlawrev-21605	197	29	chapter	chapter	NOUN
inlawrev-21605	197	30	28	28	NUM
inlawrev-21605	197	31	,	,	PUNCT
inlawrev-21605	197	32	which	which	PRON
inlawrev-21605	197	33	is	be	AUX
inlawrev-21605	197	34	titled	title	VERB
inlawrev-21605	197	35	“	"	PUNCT
inlawrev-21605	197	36	county	county	NOUN
inlawrev-21605	197	37	property	property	NOUN
inlawrev-21605	197	38	tax	tax	NOUN
inlawrev-21605	197	39	assessment	assessment	NOUN
inlawrev-21605	197	40	board	board	PROPN
inlawrev-21605	197	41	of	of	ADP
inlawrev-21605	197	42	appeals	appeal	NOUN
inlawrev-21605	197	43	”	"	PUNCT
inlawrev-21605	197	44	)	)	PUNCT
inlawrev-21605	197	45	.	.	PUNCT
inlawrev-21605	198	1	i	i	PRON
inlawrev-21605	198	2	d.	d.	PROPN
inlawrev-21605	198	3	§	§	PROPN
inlawrev-21605	198	4	11	11	NUM
inlawrev-21605	198	5	,	,	PUNCT
inlawrev-21605	198	6	2016	2016	NUM
inlawrev-21605	198	7	ind	ind	NOUN
inlawrev-21605	198	8	.	.	PUNCT
inlawrev-21605	199	1	acts	act	VERB
inlawrev-21605	199	2	at	at	ADP
inlawrev-21605	199	3	3047	3047	NUM
inlawrev-21605	199	4	(	(	PUNCT
inlawrev-21605	199	5	codified	codify	VERB
inlawrev-21605	199	6	at	at	ADP
inlawrev-21605	199	7	ind	ind	PROPN
inlawrev-21605	199	8	.	.	PUNCT
inlawrev-21605	200	1	code	code	PROPN
inlawrev-21605	200	2	§	§	PROPN
inlawrev-21605	200	3	6	6	NUM
inlawrev-21605	200	4	-	-	SYM
inlawrev-21605	200	5	1.1	1.1	NUM
inlawrev-21605	200	6	-	-	PUNCT
inlawrev-21605	200	7	28	28	NUM
inlawrev-21605	200	8	-	-	PUNCT
inlawrev-21605	200	9	0.8	0.8	NUM
inlawrev-21605	200	10	)	)	PUNCT
inlawrev-21605	200	11	.	.	PUNCT
inlawrev-21605	201	1	23	23	NUM
inlawrev-21605	201	2	.	.	PUNCT
inlawrev-21605	202	1	i	i	PRON
inlawrev-21605	202	2	d.	d.	PROPN
inlawrev-21605	202	3	§	§	PROPN
inlawrev-21605	202	4	§	§	PROPN
inlawrev-21605	202	5	5	5	NUM
inlawrev-21605	202	6	,	,	PUNCT
inlawrev-21605	202	7	7	7	NUM
inlawrev-21605	202	8	,	,	PUNCT
inlawrev-21605	202	9	2016	2016	NUM
inlawrev-21605	202	10	ind	ind	NOUN
inlawrev-21605	202	11	.	.	PUNCT
inlawrev-21605	203	1	acts	act	VERB
inlawrev-21605	203	2	at	at	ADP
inlawrev-21605	203	3	3043	3043	NUM
inlawrev-21605	203	4	-	-	SYM
inlawrev-21605	203	5	45	45	NUM
inlawrev-21605	203	6	(	(	PUNCT
inlawrev-21605	203	7	codified	codify	VERB
inlawrev-21605	203	8	at	at	ADP
inlawrev-21605	203	9	ind	ind	PROPN
inlawrev-21605	203	10	.	.	PUNCT
inlawrev-21605	204	1	code	code	PROPN
inlawrev-21605	204	2	§	§	PROPN
inlawrev-21605	204	3	§	§	PROPN
inlawrev-21605	204	4	6	6	NUM
inlawrev-21605	204	5	-	-	SYM
inlawrev-21605	204	6	1.1	1.1	NUM
inlawrev-21605	204	7	-	-	PUNCT
inlawrev-21605	204	8	28	28	NUM
inlawrev-21605	204	9	-	-	PUNCT
inlawrev-21605	204	10	0.2	0.2	NUM
inlawrev-21605	204	11	and	and	CCONJ
inlawrev-21605	204	12	-0.4	-0.4	NUM
inlawrev-21605	204	13	)	)	PUNCT
inlawrev-21605	204	14	.	.	PUNCT
inlawrev-21605	205	1	24	24	NUM
inlawrev-21605	205	2	.	.	PUNCT
inlawrev-21605	206	1	i	i	PRON
inlawrev-21605	206	2	d.	d.	PROPN
inlawrev-21605	206	3	§	§	PROPN
inlawrev-21605	206	4	8	8	NUM
inlawrev-21605	206	5	,	,	PUNCT
inlawrev-21605	206	6	2016	2016	NUM
inlawrev-21605	206	7	ind	ind	NOUN
inlawrev-21605	206	8	.	.	PUNCT
inlawrev-21605	207	1	acts	act	VERB
inlawrev-21605	207	2	at	at	ADP
inlawrev-21605	207	3	3045	3045	NUM
inlawrev-21605	207	4	(	(	PUNCT
inlawrev-21605	207	5	codified	codify	VERB
inlawrev-21605	207	6	at	at	ADP
inlawrev-21605	207	7	ind	ind	PROPN
inlawrev-21605	207	8	.	.	PUNCT
inlawrev-21605	208	1	code	code	PROPN
inlawrev-21605	208	2	§	§	PROPN
inlawrev-21605	208	3	6	6	NUM
inlawrev-21605	208	4	-	-	SYM
inlawrev-21605	208	5	1.1	1.1	NUM
inlawrev-21605	208	6	-	-	PUNCT
inlawrev-21605	208	7	28	28	NUM
inlawrev-21605	208	8	-	-	PUNCT
inlawrev-21605	208	9	0.5	0.5	NUM
inlawrev-21605	208	10	)	)	PUNCT
inlawrev-21605	208	11	.	.	PUNCT
inlawrev-21605	209	1	25	25	NUM
inlawrev-21605	209	2	.	.	PUNCT
inlawrev-21605	210	1	i	i	PRON
inlawrev-21605	210	2	d.	d.	PROPN
inlawrev-21605	210	3	§	§	PROPN
inlawrev-21605	210	4	§	§	PROPN
inlawrev-21605	210	5	6	6	NUM
inlawrev-21605	210	6	,	,	PUNCT
inlawrev-21605	210	7	8	8	NUM
inlawrev-21605	210	8	,	,	PUNCT
inlawrev-21605	210	9	17	17	NUM
inlawrev-21605	210	10	,	,	PUNCT
inlawrev-21605	210	11	2016	2016	NUM
inlawrev-21605	210	12	ind	ind	NOUN
inlawrev-21605	210	13	.	.	PUNCT
inlawrev-21605	211	1	acts	act	VERB
inlawrev-21605	211	2	at	at	ADP
inlawrev-21605	211	3	3044	3044	NUM
inlawrev-21605	211	4	-	-	SYM
inlawrev-21605	211	5	45	45	NUM
inlawrev-21605	211	6	,	,	PUNCT
inlawrev-21605	211	7	3052	3052	NUM
inlawrev-21605	211	8	(	(	PUNCT
inlawrev-21605	211	9	codified	codify	VERB
inlawrev-21605	211	10	at	at	ADP
inlawrev-21605	211	11	ind	ind	PROPN
inlawrev-21605	211	12	.	.	PUNCT
inlawrev-21605	212	1	code	code	PROPN
inlawrev-21605	212	2	§	§	PROPN
inlawrev-21605	212	3	§	§	PROPN
inlawrev-21605	212	4	6	6	NUM
inlawrev-21605	212	5	-	-	SYM
inlawrev-21605	212	6	1.1	1.1	NUM
inlawrev-21605	212	7	-	-	PUNCT
inlawrev-21605	212	8	28	28	NUM
inlawrev-21605	212	9	-	-	SYM
inlawrev-21605	212	10	0.3	0.3	NUM
inlawrev-21605	212	11	,	,	PUNCT
inlawrev-21605	212	12	-0.5	-0.5	NOUN
inlawrev-21605	212	13	,	,	PUNCT
inlawrev-21605	212	14	and	and	CCONJ
inlawrev-21605	212	15	-8	-8	NUM
inlawrev-21605	212	16	)	)	PUNCT
inlawrev-21605	212	17	.	.	PUNCT
inlawrev-21605	213	1	26	26	NUM
inlawrev-21605	213	2	.	.	PUNCT
inlawrev-21605	214	1	i	i	PRON
inlawrev-21605	214	2	d.	d.	PROPN
inlawrev-21605	214	3	§	§	PROPN
inlawrev-21605	214	4	10	10	NUM
inlawrev-21605	214	5	,	,	PUNCT
inlawrev-21605	214	6	2016	2016	NUM
inlawrev-21605	214	7	ind	ind	NOUN
inlawrev-21605	214	8	.	.	PUNCT
inlawrev-21605	215	1	acts	act	VERB
inlawrev-21605	215	2	at	at	ADP
inlawrev-21605	215	3	3046	3046	NUM
inlawrev-21605	215	4	-	-	SYM
inlawrev-21605	215	5	47	47	NUM
inlawrev-21605	215	6	(	(	PUNCT
inlawrev-21605	215	7	codified	codify	VERB
inlawrev-21605	215	8	at	at	ADP
inlawrev-21605	215	9	ind	ind	PROPN
inlawrev-21605	215	10	.	.	PUNCT
inlawrev-21605	216	1	code	code	PROPN
inlawrev-21605	216	2	§	§	PROPN
inlawrev-21605	216	3	6	6	NUM
inlawrev-21605	216	4	-	-	SYM
inlawrev-21605	216	5	1.1	1.1	NUM
inlawrev-21605	216	6	-	-	PUNCT
inlawrev-21605	216	7	28	28	NUM
inlawrev-21605	216	8	-	-	SYM
inlawrev-21605	216	9	0.7	0.7	NUM
inlawrev-21605	216	10	)	)	PUNCT
inlawrev-21605	216	11	.	.	PUNCT
inlawrev-21605	217	1	27	27	NUM
inlawrev-21605	217	2	.	.	PUNCT
inlawrev-21605	218	1	pub	pub	NOUN
inlawrev-21605	218	2	.	.	PUNCT
inlawrev-21605	219	1	l.	l.	PROPN
inlawrev-21605	219	2	no	no	INTJ
inlawrev-21605	219	3	.	.	PROPN
inlawrev-21605	220	1	203	203	NUM
inlawrev-21605	220	2	-	-	SYM
inlawrev-21605	220	3	2016	2016	NUM
inlawrev-21605	220	4	,	,	PUNCT
inlawrev-21605	220	5	§	§	PROPN
inlawrev-21605	220	6	2	2	NUM
inlawrev-21605	220	7	,	,	PUNCT
inlawrev-21605	220	8	2016	2016	NUM
inlawrev-21605	220	9	ind	ind	NOUN
inlawrev-21605	220	10	.	.	PUNCT
inlawrev-21605	221	1	acts	act	VERB
inlawrev-21605	221	2	2910	2910	NUM
inlawrev-21605	221	3	,	,	PUNCT
inlawrev-21605	221	4	2911	2911	NUM
inlawrev-21605	221	5	-	-	SYM
inlawrev-21605	221	6	12	12	NUM
inlawrev-21605	221	7	(	(	PUNCT
inlawrev-21605	221	8	codified	codify	VERB
inlawrev-21605	221	9	at	at	ADP
inlawrev-21605	221	10	ind	ind	PROPN
inlawrev-21605	221	11	.	.	PUNCT
inlawrev-21605	222	1	code	code	PROPN
inlawrev-21605	222	2	§	§	PROPN
inlawrev-21605	222	3	6	6	NUM
inlawrev-21605	222	4	-	-	SYM
inlawrev-21605	222	5	1.110	1.110	NUM
inlawrev-21605	222	6	-	-	PUNCT
inlawrev-21605	222	7	37.8	37.8	NUM
inlawrev-21605	222	8	)	)	PUNCT
inlawrev-21605	222	9	.	.	PUNCT
inlawrev-21605	223	1	28	28	NUM
inlawrev-21605	223	2	.	.	PUNCT
inlawrev-21605	224	1	pub	pub	NOUN
inlawrev-21605	224	2	.	.	PUNCT
inlawrev-21605	225	1	l.	l.	PROPN
inlawrev-21605	225	2	no	no	INTJ
inlawrev-21605	225	3	.	.	PROPN
inlawrev-21605	226	1	180	180	NUM
inlawrev-21605	226	2	-	-	SYM
inlawrev-21605	226	3	2016	2016	NUM
inlawrev-21605	226	4	,	,	PUNCT
inlawrev-21605	226	5	§	§	PROPN
inlawrev-21605	226	6	8	8	NUM
inlawrev-21605	226	7	,	,	PUNCT
inlawrev-21605	226	8	2016	2016	NUM
inlawrev-21605	226	9	ind	ind	NOUN
inlawrev-21605	226	10	.	.	PUNCT
inlawrev-21605	227	1	acts	act	VERB
inlawrev-21605	227	2	1897	1897	NUM
inlawrev-21605	227	3	,	,	PUNCT
inlawrev-21605	227	4	1903	1903	NUM
inlawrev-21605	227	5	-	-	SYM
inlawrev-21605	227	6	04	04	NUM
inlawrev-21605	227	7	(	(	PUNCT
inlawrev-21605	227	8	amending	amend	VERB
inlawrev-21605	227	9	ind	ind	NOUN
inlawrev-21605	227	10	.	.	PUNCT
inlawrev-21605	228	1	code	code	PROPN
inlawrev-21605	228	2	§	§	PROPN
inlawrev-21605	228	3	6	6	NUM
inlawrev-21605	228	4	-	-	SYM
inlawrev-21605	228	5	1.110	1.110	NUM
inlawrev-21605	228	6	-	-	PUNCT
inlawrev-21605	228	7	15	15	NUM
inlawrev-21605	228	8	)	)	PUNCT
inlawrev-21605	228	9	.	.	PUNCT
inlawrev-21605	229	1	29	29	NUM
inlawrev-21605	229	2	.	.	X
inlawrev-21605	230	1	pub	pub	NOUN
inlawrev-21605	230	2	.	.	PUNCT
inlawrev-21605	231	1	l.	l.	PROPN
inlawrev-21605	231	2	no	no	INTJ
inlawrev-21605	231	3	.	.	PROPN
inlawrev-21605	232	1	181	181	NUM
inlawrev-21605	232	2	-	-	SYM
inlawrev-21605	232	3	2016	2016	NUM
inlawrev-21605	232	4	,	,	PUNCT
inlawrev-21605	232	5	§	§	PROPN
inlawrev-21605	232	6	2	2	NUM
inlawrev-21605	232	7	,	,	PUNCT
inlawrev-21605	232	8	2016	2016	NUM
inlawrev-21605	232	9	ind	ind	NOUN
inlawrev-21605	232	10	.	.	PUNCT
inlawrev-21605	233	1	acts	act	VERB
inlawrev-21605	233	2	1924	1924	NUM
inlawrev-21605	233	3	,	,	PUNCT
inlawrev-21605	233	4	1925	1925	NUM
inlawrev-21605	233	5	-	-	SYM
inlawrev-21605	233	6	29	29	NUM
inlawrev-21605	233	7	(	(	PUNCT
inlawrev-21605	233	8	amending	amend	VERB
inlawrev-21605	233	9	ind	ind	NOUN
inlawrev-21605	233	10	.	.	PUNCT
inlawrev-21605	234	1	code	code	PROPN
inlawrev-21605	234	2	§	§	PROPN
inlawrev-21605	234	3	6	6	NUM
inlawrev-21605	234	4	-	-	SYM
inlawrev-21605	234	5	1.110	1.110	NUM
inlawrev-21605	234	6	-	-	NUM
inlawrev-21605	234	7	16	16	NUM
inlawrev-21605	234	8	)	)	PUNCT
inlawrev-21605	234	9	.	.	PUNCT
inlawrev-21605	235	1	the	the	DET
inlawrev-21605	235	2	ga	ga	PROPN
inlawrev-21605	235	3	also	also	ADV
inlawrev-21605	235	4	revised	revise	VERB
inlawrev-21605	235	5	the	the	DET
inlawrev-21605	235	6	exemption	exemption	NOUN
inlawrev-21605	235	7	that	that	PRON
inlawrev-21605	235	8	applies	apply	VERB
inlawrev-21605	235	9	to	to	ADP
inlawrev-21605	235	10	assessment	assessment	NOUN
inlawrev-21605	235	11	dates	date	NOUN
inlawrev-21605	235	12	before	before	ADP
inlawrev-21605	235	13	january	january	PROPN
inlawrev-21605	235	14	2	2	NUM
inlawrev-21605	235	15	,	,	PUNCT
inlawrev-21605	235	16	2017	2017	NUM
inlawrev-21605	235	17	to	to	PART
inlawrev-21605	235	18	remove	remove	VERB
inlawrev-21605	235	19	the	the	DET
inlawrev-21605	235	20	four	four	NUM
inlawrev-21605	235	21	-	-	PUNCT
inlawrev-21605	235	22	year	year	NOUN
inlawrev-21605	235	23	time	time	NOUN
inlawrev-21605	235	24	limit	limit	NOUN
inlawrev-21605	235	25	and	and	CCONJ
inlawrev-21605	235	26	to	to	PART
inlawrev-21605	235	27	provide	provide	VERB
inlawrev-21605	235	28	that	that	SCONJ
inlawrev-21605	235	29	a	a	DET
inlawrev-21605	235	30	nonprofit	nonprofit	NOUN
inlawrev-21605	235	31	that	that	PRON
inlawrev-21605	235	32	holds	hold	VERB
inlawrev-21605	235	33	the	the	DET
inlawrev-21605	235	34	property	property	NOUN
inlawrev-21605	235	35	for	for	ADP
inlawrev-21605	235	36	more	more	ADJ
inlawrev-21605	235	37	1408	1408	NUM
inlawrev-21605	235	38	indiana	indiana	PROPN
inlawrev-21605	235	39	law	law	PROPN
inlawrev-21605	235	40	review	review	NOUN
inlawrev-21605	235	41	[	[	X
inlawrev-21605	235	42	vol	vol	NOUN
inlawrev-21605	235	43	.	.	PUNCT
inlawrev-21605	236	1	50:1403	50:1403	NUM
inlawrev-21605	236	2	income	income	NOUN
inlawrev-21605	236	3	real	real	ADJ
inlawrev-21605	236	4	property	property	NOUN
inlawrev-21605	236	5	is	be	AUX
inlawrev-21605	236	6	exempt	exempt	ADJ
inlawrev-21605	236	7	if	if	SCONJ
inlawrev-21605	236	8	it	it	PRON
inlawrev-21605	236	9	had	have	AUX
inlawrev-21605	236	10	qualified	qualify	VERB
inlawrev-21605	236	11	for	for	ADP
inlawrev-21605	236	12	exempt	exempt	ADJ
inlawrev-21605	236	13	status	status	NOUN
inlawrev-21605	236	14	for	for	ADP
inlawrev-21605	236	15	one	one	NUM
inlawrev-21605	236	16	or	or	CCONJ
inlawrev-21605	236	17	more	more	ADJ
inlawrev-21605	236	18	assessments	assessment	NOUN
inlawrev-21605	236	19	prior	prior	ADV
inlawrev-21605	236	20	to	to	ADP
inlawrev-21605	236	21	that	that	DET
inlawrev-21605	236	22	date	date	NOUN
inlawrev-21605	236	23	or	or	CCONJ
inlawrev-21605	236	24	it	it	PRON
inlawrev-21605	236	25	satisfies	satisfy	VERB
inlawrev-21605	236	26	one	one	NUM
inlawrev-21605	236	27	of	of	ADP
inlawrev-21605	236	28	three	three	NUM
inlawrev-21605	236	29	other	other	ADJ
inlawrev-21605	236	30	requirements	requirement	NOUN
inlawrev-21605	236	31	(	(	PUNCT
inlawrev-21605	236	32	e.g.	e.g.	ADV
inlawrev-21605	236	33	,	,	PUNCT
inlawrev-21605	236	34	a	a	DET
inlawrev-21605	236	35	political	political	ADJ
inlawrev-21605	236	36	subdivision	subdivision	NOUN
inlawrev-21605	236	37	has	have	AUX
inlawrev-21605	236	38	passed	pass	VERB
inlawrev-21605	236	39	an	an	DET
inlawrev-21605	236	40	affordable	affordable	ADJ
inlawrev-21605	236	41	housing	housing	NOUN
inlawrev-21605	236	42	resolution	resolution	NOUN
inlawrev-21605	236	43	covering	cover	VERB
inlawrev-21605	236	44	the	the	DET
inlawrev-21605	236	45	property	property	NOUN
inlawrev-21605	236	46	)	)	PUNCT
inlawrev-21605	236	47	.	.	PUNCT
inlawrev-21605	237	1	30	30	NUM
inlawrev-21605	237	2	the	the	DET
inlawrev-21605	237	3	deduction	deduction	NOUN
inlawrev-21605	237	4	for	for	ADP
inlawrev-21605	237	5	rehabilitated	rehabilitate	VERB
inlawrev-21605	237	6	property	property	NOUN
inlawrev-21605	237	7	also	also	ADV
inlawrev-21605	237	8	terminated	terminate	VERB
inlawrev-21605	237	9	on	on	ADP
inlawrev-21605	237	10	january	january	PROPN
inlawrev-21605	237	11	2	2	NUM
inlawrev-21605	237	12	,	,	PUNCT
inlawrev-21605	237	13	2017	2017	NUM
inlawrev-21605	237	14	,	,	PUNCT
inlawrev-21605	237	15	but	but	CCONJ
inlawrev-21605	237	16	qualifying	qualify	VERB
inlawrev-21605	237	17	rehabilitated	rehabilitate	VERB
inlawrev-21605	237	18	property	property	NOUN
inlawrev-21605	237	19	(	(	PUNCT
inlawrev-21605	237	20	as	as	ADP
inlawrev-21605	237	21	of	of	ADP
inlawrev-21605	237	22	that	that	DET
inlawrev-21605	237	23	date	date	NOUN
inlawrev-21605	237	24	)	)	PUNCT
inlawrev-21605	237	25	may	may	AUX
inlawrev-21605	237	26	continue	continue	VERB
inlawrev-21605	237	27	to	to	PART
inlawrev-21605	237	28	receive	receive	VERB
inlawrev-21605	237	29	a	a	DET
inlawrev-21605	237	30	deduction	deduction	NOUN
inlawrev-21605	237	31	that	that	PRON
inlawrev-21605	237	32	is	be	AUX
inlawrev-21605	237	33	not	not	PART
inlawrev-21605	237	34	adjusted	adjust	VERB
inlawrev-21605	237	35	for	for	ADP
inlawrev-21605	237	36	post	post	ADJ
inlawrev-21605	237	37	-	-	ADJ
inlawrev-21605	237	38	january	january	PROPN
inlawrev-21605	237	39	1	1	NUM
inlawrev-21605	237	40	,	,	PUNCT
inlawrev-21605	237	41	2017	2017	NUM
inlawrev-21605	237	42	increases	increase	NOUN
inlawrev-21605	237	43	in	in	ADP
inlawrev-21605	237	44	its	its	PRON
inlawrev-21605	237	45	assessed	assessed	ADJ
inlawrev-21605	237	46	value	value	NOUN
inlawrev-21605	237	47	due	due	ADP
inlawrev-21605	237	48	to	to	ADP
inlawrev-21605	237	49	the	the	DET
inlawrev-21605	237	50	rehabilitation	rehabilitation	NOUN
inlawrev-21605	237	51	.	.	PUNCT
inlawrev-21605	238	1	property	property	NOUN
inlawrev-21605	238	2	tax	tax	NOUN
inlawrev-21605	238	3	deductions	deduction	NOUN
inlawrev-21605	238	4	for	for	ADP
inlawrev-21605	238	5	current	current	ADJ
inlawrev-21605	238	6	and	and	CCONJ
inlawrev-21605	238	7	former31	former31	ADJ
inlawrev-21605	238	8	military	military	ADJ
inlawrev-21605	238	9	service	service	NOUN
inlawrev-21605	238	10	members	member	NOUN
inlawrev-21605	238	11	were	be	AUX
inlawrev-21605	238	12	adjusted	adjust	VERB
inlawrev-21605	238	13	,	,	PUNCT
inlawrev-21605	238	14	too	too	ADV
inlawrev-21605	238	15	.	.	PUNCT
inlawrev-21605	239	1	the	the	DET
inlawrev-21605	239	2	eligibility	eligibility	NOUN
inlawrev-21605	239	3	cap	cap	NOUN
inlawrev-21605	239	4	on	on	ADP
inlawrev-21605	239	5	the	the	DET
inlawrev-21605	239	6	deduction	deduction	NOUN
inlawrev-21605	239	7	for	for	ADP
inlawrev-21605	239	8	totally	totally	ADV
inlawrev-21605	239	9	-	-	PUNCT
inlawrev-21605	239	10	disabled	disabled	ADJ
inlawrev-21605	239	11	veterans	veteran	NOUN
inlawrev-21605	239	12	and	and	CCONJ
inlawrev-21605	239	13	partially	partially	ADV
inlawrev-21605	239	14	-	-	PUNCT
inlawrev-21605	239	15	disabled	disabled	ADJ
inlawrev-21605	239	16	veterans	veteran	NOUN
inlawrev-21605	239	17	age	age	VERB
inlawrev-21605	239	18	sixty	sixty	NUM
inlawrev-21605	239	19	-	-	PUNCT
inlawrev-21605	239	20	two	two	NUM
inlawrev-21605	239	21	or	or	CCONJ
inlawrev-21605	239	22	over	over	ADV
inlawrev-21605	239	23	was	be	AUX
inlawrev-21605	239	24	increased	increase	VERB
inlawrev-21605	239	25	to	to	ADP
inlawrev-21605	239	26	$	$	SYM
inlawrev-21605	239	27	175,000	175,000	NUM
inlawrev-21605	239	28	for	for	ADP
inlawrev-21605	239	29	the	the	DET
inlawrev-21605	239	30	january	january	PROPN
inlawrev-21605	239	31	1	1	NUM
inlawrev-21605	239	32	,	,	PUNCT
inlawrev-21605	239	33	2017	2017	NUM
inlawrev-21605	239	34	assessment	assessment	NOUN
inlawrev-21605	239	35	date	date	NOUN
inlawrev-21605	239	36	and	and	CCONJ
inlawrev-21605	239	37	the	the	DET
inlawrev-21605	239	38	property	property	NOUN
inlawrev-21605	239	39	relevant	relevant	ADJ
inlawrev-21605	239	40	in	in	ADP
inlawrev-21605	239	41	determining	determine	VERB
inlawrev-21605	239	42	whether	whether	SCONJ
inlawrev-21605	239	43	that	that	DET
inlawrev-21605	239	44	cap	cap	NOUN
inlawrev-21605	239	45	is	be	AUX
inlawrev-21605	239	46	exceeded	exceed	VERB
inlawrev-21605	239	47	was	be	AUX
inlawrev-21605	239	48	limited	limit	VERB
inlawrev-21605	239	49	to	to	ADP
inlawrev-21605	239	50	indiana	indiana	PROPN
inlawrev-21605	239	51	real	real	ADJ
inlawrev-21605	239	52	property	property	NOUN
inlawrev-21605	239	53	,	,	PUNCT
inlawrev-21605	239	54	mobile	mobile	ADJ
inlawrev-21605	239	55	homes	home	NOUN
inlawrev-21605	239	56	,	,	PUNCT
inlawrev-21605	239	57	and	and	CCONJ
inlawrev-21605	239	58	manufactured	manufacture	VERB
inlawrev-21605	239	59	homes	home	NOUN
inlawrev-21605	239	60	.	.	PUNCT
inlawrev-21605	240	1	in	in	ADP
inlawrev-21605	240	2	addition	addition	NOUN
inlawrev-21605	240	3	,	,	PUNCT
inlawrev-21605	240	4	the32	the32	PROPN
inlawrev-21605	240	5	g	g	PROPN
inlawrev-21605	240	6	a	a	DET
inlawrev-21605	240	7	created	create	VERB
inlawrev-21605	240	8	a	a	DET
inlawrev-21605	240	9	new	new	ADJ
inlawrev-21605	240	10	homestead	homestead	NOUN
inlawrev-21605	240	11	exemption	exemption	NOUN
inlawrev-21605	240	12	for	for	ADP
inlawrev-21605	240	13	veterans	veteran	NOUN
inlawrev-21605	240	14	who	who	PRON
inlawrev-21605	240	15	were	be	AUX
inlawrev-21605	240	16	honorably	honorably	ADV
inlawrev-21605	240	17	discharged	discharge	VERB
inlawrev-21605	240	18	after	after	ADP
inlawrev-21605	240	19	at	at	ADP
inlawrev-21605	240	20	least	least	ADV
inlawrev-21605	240	21	ninety	ninety	NUM
inlawrev-21605	240	22	days	day	NOUN
inlawrev-21605	240	23	of	of	ADP
inlawrev-21605	240	24	service	service	NOUN
inlawrev-21605	240	25	,	,	PUNCT
inlawrev-21605	240	26	are	be	AUX
inlawrev-21605	240	27	at	at	ADV
inlawrev-21605	240	28	least	least	ADJ
inlawrev-21605	240	29	fifty	fifty	NUM
inlawrev-21605	240	30	percent	percent	NOUN
inlawrev-21605	240	31	disabled	disabled	ADJ
inlawrev-21605	240	32	,	,	PUNCT
inlawrev-21605	240	33	and	and	CCONJ
inlawrev-21605	240	34	who	who	PRON
inlawrev-21605	240	35	received	receive	VERB
inlawrev-21605	240	36	their	their	PRON
inlawrev-21605	240	37	homestead	homestead	NOUN
inlawrev-21605	240	38	for	for	ADP
inlawrev-21605	240	39	free	free	ADJ
inlawrev-21605	240	40	from	from	ADP
inlawrev-21605	240	41	an	an	DET
inlawrev-21605	240	42	irc	irc	NOUN
inlawrev-21605	240	43	tax	tax	NOUN
inlawrev-21605	240	44	-	-	PUNCT
inlawrev-21605	240	45	exempt	exempt	ADJ
inlawrev-21605	240	46	organization	organization	NOUN
inlawrev-21605	240	47	.	.	PUNCT
inlawrev-21605	241	1	the	the	DET
inlawrev-21605	241	2	exemption	exemption	NOUN
inlawrev-21605	241	3	’s	’s	PART
inlawrev-21605	241	4	value	value	NOUN
inlawrev-21605	241	5	scales	scale	VERB
inlawrev-21605	241	6	with	with	ADP
inlawrev-21605	241	7	the	the	DET
inlawrev-21605	241	8	veteran	veteran	NOUN
inlawrev-21605	241	9	’s	’s	PART
inlawrev-21605	241	10	disability33	disability33	NOUN
inlawrev-21605	241	11	percentage	percentage	NOUN
inlawrev-21605	241	12	.	.	PUNCT
inlawrev-21605	242	1	active	active	ADJ
inlawrev-21605	242	2	-	-	PUNCT
inlawrev-21605	242	3	duty	duty	NOUN
inlawrev-21605	242	4	service	service	NOUN
inlawrev-21605	242	5	members	member	NOUN
inlawrev-21605	242	6	will	will	AUX
inlawrev-21605	242	7	continue	continue	VERB
inlawrev-21605	242	8	to	to	PART
inlawrev-21605	242	9	qualify	qualify	VERB
inlawrev-21605	242	10	for	for	ADP
inlawrev-21605	242	11	the34	the34	PROPN
inlawrev-21605	242	12	standard	standard	ADJ
inlawrev-21605	242	13	homestead	homestead	NOUN
inlawrev-21605	242	14	deduction	deduction	NOUN
inlawrev-21605	242	15	even	even	ADV
inlawrev-21605	242	16	though	though	SCONJ
inlawrev-21605	242	17	the	the	DET
inlawrev-21605	242	18	property	property	NOUN
inlawrev-21605	242	19	is	be	AUX
inlawrev-21605	242	20	leased	lease	VERB
inlawrev-21605	242	21	while	while	SCONJ
inlawrev-21605	242	22	the	the	DET
inlawrev-21605	242	23	service	service	NOUN
inlawrev-21605	242	24	member	member	NOUN
inlawrev-21605	242	25	is	be	AUX
inlawrev-21605	242	26	away	away	ADV
inlawrev-21605	242	27	from	from	ADP
inlawrev-21605	242	28	indiana	indiana	PROPN
inlawrev-21605	242	29	on	on	ADP
inlawrev-21605	242	30	active	active	ADJ
inlawrev-21605	242	31	duty	duty	NOUN
inlawrev-21605	242	32	,	,	PUNCT
inlawrev-21605	242	33	so	so	ADV
inlawrev-21605	242	34	long	long	ADV
inlawrev-21605	242	35	as	as	SCONJ
inlawrev-21605	242	36	the	the	DET
inlawrev-21605	242	37	service	service	NOUN
inlawrev-21605	242	38	member	member	NOUN
inlawrev-21605	242	39	has	have	AUX
inlawrev-21605	242	40	lived	live	VERB
inlawrev-21605	242	41	in	in	ADP
inlawrev-21605	242	42	the	the	DET
inlawrev-21605	242	43	property	property	NOUN
inlawrev-21605	242	44	at	at	ADP
inlawrev-21605	242	45	any	any	DET
inlawrev-21605	242	46	time	time	NOUN
inlawrev-21605	242	47	during	during	ADP
inlawrev-21605	242	48	the	the	DET
inlawrev-21605	242	49	past	past	ADJ
inlawrev-21605	242	50	ten	ten	NUM
inlawrev-21605	242	51	years	year	NOUN
inlawrev-21605	242	52	.	.	PUNCT
inlawrev-21605	243	1	for	for	ADP
inlawrev-21605	243	2	all35	all35	NOUN
inlawrev-21605	243	3	taxpayers	taxpayer	NOUN
inlawrev-21605	243	4	,	,	PUNCT
inlawrev-21605	243	5	the	the	DET
inlawrev-21605	243	6	county	county	NOUN
inlawrev-21605	243	7	auditor	auditor	NOUN
inlawrev-21605	243	8	now	now	ADV
inlawrev-21605	243	9	has	have	VERB
inlawrev-21605	243	10	up	up	ADP
inlawrev-21605	243	11	to	to	PART
inlawrev-21605	243	12	three	three	NUM
inlawrev-21605	243	13	years	year	NOUN
inlawrev-21605	243	14	from	from	ADP
inlawrev-21605	243	15	the	the	DET
inlawrev-21605	243	16	property	property	NOUN
inlawrev-21605	243	17	tax	tax	NOUN
inlawrev-21605	243	18	’s	’s	PART
inlawrev-21605	243	19	original	original	ADJ
inlawrev-21605	243	20	due	due	ADJ
inlawrev-21605	243	21	date	date	NOUN
inlawrev-21605	243	22	to	to	PART
inlawrev-21605	243	23	notify	notify	VERB
inlawrev-21605	243	24	a	a	DET
inlawrev-21605	243	25	taxpayer	taxpayer	NOUN
inlawrev-21605	243	26	of	of	ADP
inlawrev-21605	243	27	additional	additional	ADJ
inlawrev-21605	243	28	taxes	taxis	NOUN
inlawrev-21605	243	29	,	,	PUNCT
inlawrev-21605	243	30	penalties	penalty	NOUN
inlawrev-21605	243	31	,	,	PUNCT
inlawrev-21605	243	32	and	and	CCONJ
inlawrev-21605	243	33	interest	interest	NOUN
inlawrev-21605	243	34	resulting	result	VERB
inlawrev-21605	243	35	from	from	ADP
inlawrev-21605	243	36	an	an	DET
inlawrev-21605	243	37	improper	improper	ADJ
inlawrev-21605	243	38	receipt	receipt	NOUN
inlawrev-21605	243	39	of	of	ADP
inlawrev-21605	243	40	a	a	DET
inlawrev-21605	243	41	standard	standard	ADJ
inlawrev-21605	243	42	deduction	deduction	NOUN
inlawrev-21605	243	43	for	for	ADP
inlawrev-21605	243	44	a	a	DET
inlawrev-21605	243	45	homestead	homestead	NOUN
inlawrev-21605	243	46	.	.	PUNCT
inlawrev-21605	244	1	the36	the36	PROPN
inlawrev-21605	244	2	taxpayer	taxpayer	NOUN
inlawrev-21605	244	3	must	must	AUX
inlawrev-21605	244	4	make	make	VERB
inlawrev-21605	244	5	full	full	ADJ
inlawrev-21605	244	6	paym	paym	NOUN
inlawrev-21605	244	7	ent	ent	NOUN
inlawrev-21605	244	8	of	of	ADP
inlawrev-21605	244	9	the	the	DET
inlawrev-21605	244	10	amount	amount	NOUN
inlawrev-21605	244	11	owed	owe	VERB
inlawrev-21605	244	12	within	within	ADP
inlawrev-21605	244	13	one	one	NUM
inlawrev-21605	244	14	year	year	NOUN
inlawrev-21605	244	15	if	if	SCONJ
inlawrev-21605	244	16	the	the	DET
inlawrev-21605	244	17	taxpayer	taxpayer	NOUN
inlawrev-21605	244	18	received	receive	VERB
inlawrev-21605	244	19	the	the	DET
inlawrev-21605	244	20	i	i	PROPN
inlawrev-21605	244	21	m	m	VERB
inlawrev-21605	244	22	proper	proper	ADJ
inlawrev-21605	244	23	standard	standard	ADJ
inlawrev-21605	244	24	deduction	deduction	NOUN
inlawrev-21605	244	25	despite	despite	SCONJ
inlawrev-21605	244	26	failing	fail	VERB
inlawrev-21605	244	27	to	to	PART
inlawrev-21605	244	28	return	return	VERB
inlawrev-21605	244	29	a	a	DET
inlawrev-21605	244	30	homestead	homestead	NOUN
inlawrev-21605	244	31	verification	verification	NOUN
inlawrev-21605	244	32	form	form	NOUN
inlawrev-21605	244	33	.	.	PUNCT
inlawrev-21605	245	1	if	if	SCONJ
inlawrev-21605	245	2	the	the	DET
inlawrev-21605	245	3	taxpayer	taxpayer	NOUN
inlawrev-21605	245	4	did	do	AUX
inlawrev-21605	245	5	submit	submit	VERB
inlawrev-21605	245	6	an	an	DET
inlawrev-21605	245	7	incorrect	incorrect	ADJ
inlawrev-21605	245	8	homestead37	homestead37	NOUN
inlawrev-21605	245	9	verification	verification	NOUN
inlawrev-21605	245	10	form	form	NOUN
inlawrev-21605	245	11	,	,	PUNCT
inlawrev-21605	245	12	then	then	ADV
inlawrev-21605	245	13	full	full	ADJ
inlawrev-21605	245	14	payment	payment	NOUN
inlawrev-21605	245	15	is	be	AUX
inlawrev-21605	245	16	required	require	VERB
inlawrev-21605	245	17	within	within	ADP
inlawrev-21605	245	18	thirty	thirty	NUM
inlawrev-21605	245	19	days.38	days.38	NOUN
inlawrev-21605	245	20	a	a	DET
inlawrev-21605	245	21	lthough	lthough	NOUN
inlawrev-21605	245	22	the	the	DET
inlawrev-21605	245	23	ga	ga	PROPN
inlawrev-21605	245	24	could	could	AUX
inlawrev-21605	245	25	not	not	PART
inlawrev-21605	245	26	resist	resist	VERB
inlawrev-21605	245	27	tinkering	tinker	VERB
inlawrev-21605	245	28	with	with	ADP
inlawrev-21605	245	29	the	the	DET
inlawrev-21605	245	30	real	real	ADJ
inlawrev-21605	245	31	property	property	NOUN
inlawrev-21605	245	32	tax	tax	NOUN
inlawrev-21605	245	33	sale	sale	NOUN
inlawrev-21605	245	34	provisions	provision	NOUN
inlawrev-21605	245	35	in	in	ADP
inlawrev-21605	245	36	2016	2016	NUM
inlawrev-21605	245	37	,	,	PUNCT
inlawrev-21605	245	38	the	the	DET
inlawrev-21605	245	39	m	m	PROPN
inlawrev-21605	245	40	odifications	odification	NOUN
inlawrev-21605	245	41	were	be	AUX
inlawrev-21605	245	42	modest	modest	ADJ
inlawrev-21605	245	43	.	.	PUNCT
inlawrev-21605	246	1	an	an	DET
inlawrev-21605	246	2	administrative	administrative	ADJ
inlawrev-21605	246	3	change	change	NOUN
inlawrev-21605	246	4	from	from	ADP
inlawrev-21605	246	5	last	last	ADJ
inlawrev-21605	246	6	year	year	NOUN
inlawrev-21605	246	7	,	,	PUNCT
inlawrev-21605	246	8	which	which	PRON
inlawrev-21605	246	9	permitted	permit	VERB
inlawrev-21605	246	10	omission	omission	NOUN
inlawrev-21605	246	11	of	of	ADP
inlawrev-21605	246	12	the	the	DET
inlawrev-21605	246	13	property	property	NOUN
inlawrev-21605	246	14	description	description	NOUN
inlawrev-21605	246	15	from	from	ADP
inlawrev-21605	246	16	than	than	ADP
inlawrev-21605	246	17	eight	eight	NUM
inlawrev-21605	246	18	years	year	NOUN
inlawrev-21605	246	19	,	,	PUNCT
inlawrev-21605	246	20	or	or	CCONJ
inlawrev-21605	246	21	that	that	SCONJ
inlawrev-21605	246	22	transfers	transfer	VERB
inlawrev-21605	246	23	it	it	PRON
inlawrev-21605	246	24	to	to	ADP
inlawrev-21605	246	25	someone	someone	PRON
inlawrev-21605	246	26	other	other	ADJ
inlawrev-21605	246	27	than	than	ADP
inlawrev-21605	246	28	a	a	DET
inlawrev-21605	246	29	low	low	ADJ
inlawrev-21605	246	30	-	-	PUNCT
inlawrev-21605	246	31	income	income	NOUN
inlawrev-21605	246	32	individual	individual	NOUN
inlawrev-21605	246	33	,	,	PUNCT
inlawrev-21605	246	34	must	must	AUX
inlawrev-21605	246	35	pay	pay	VERB
inlawrev-21605	246	36	all	all	DET
inlawrev-21605	246	37	the	the	DET
inlawrev-21605	246	38	taxes	taxis	NOUN
inlawrev-21605	246	39	that	that	PRON
inlawrev-21605	246	40	would	would	AUX
inlawrev-21605	246	41	have	have	AUX
inlawrev-21605	246	42	been	be	AUX
inlawrev-21605	246	43	due	due	ADJ
inlawrev-21605	246	44	if	if	SCONJ
inlawrev-21605	246	45	the	the	DET
inlawrev-21605	246	46	property	property	NOUN
inlawrev-21605	246	47	had	have	AUX
inlawrev-21605	246	48	never	never	ADV
inlawrev-21605	246	49	been	be	AUX
inlawrev-21605	246	50	exempt	exempt	ADJ
inlawrev-21605	246	51	.	.	PUNCT
inlawrev-21605	247	1	i	i	PRON
inlawrev-21605	247	2	d.	d.	PROPN
inlawrev-21605	247	3	30	30	NUM
inlawrev-21605	247	4	.	.	PUNCT
inlawrev-21605	248	1	i	i	PRON
inlawrev-21605	248	2	d.	d.	PROPN
inlawrev-21605	248	3	§	§	PROPN
inlawrev-21605	248	4	3	3	NUM
inlawrev-21605	248	5	,	,	PUNCT
inlawrev-21605	248	6	2016	2016	NUM
inlawrev-21605	248	7	ind	ind	NOUN
inlawrev-21605	248	8	.	.	PUNCT
inlawrev-21605	249	1	acts	act	VERB
inlawrev-21605	249	2	at	at	ADP
inlawrev-21605	249	3	1930	1930	NUM
inlawrev-21605	249	4	(	(	PUNCT
inlawrev-21605	249	5	amending	amend	VERB
inlawrev-21605	249	6	ind	ind	NOUN
inlawrev-21605	249	7	.	.	PUNCT
inlawrev-21605	250	1	code	code	PROPN
inlawrev-21605	250	2	§	§	PROPN
inlawrev-21605	250	3	6	6	NUM
inlawrev-21605	250	4	-	-	SYM
inlawrev-21605	250	5	1.1	1.1	NUM
inlawrev-21605	250	6	-	-	PUNCT
inlawrev-21605	250	7	10	10	NUM
inlawrev-21605	250	8	-	-	NUM
inlawrev-21605	250	9	16.7	16.7	NUM
inlawrev-21605	250	10	)	)	PUNCT
inlawrev-21605	250	11	.	.	PUNCT
inlawrev-21605	251	1	31	31	NUM
inlawrev-21605	251	2	.	.	PUNCT
inlawrev-21605	252	1	i	i	PRON
inlawrev-21605	252	2	d.	d.	PROPN
inlawrev-21605	252	3	§	§	PROPN
inlawrev-21605	252	4	4	4	NUM
inlawrev-21605	252	5	,	,	PUNCT
inlawrev-21605	252	6	2016	2016	NUM
inlawrev-21605	252	7	ind	ind	NOUN
inlawrev-21605	252	8	.	.	PUNCT
inlawrev-21605	253	1	acts	act	VERB
inlawrev-21605	253	2	at	at	ADP
inlawrev-21605	253	3	1931	1931	NUM
inlawrev-21605	253	4	-	-	SYM
inlawrev-21605	253	5	32	32	NUM
inlawrev-21605	253	6	(	(	PUNCT
inlawrev-21605	253	7	amending	amend	VERB
inlawrev-21605	253	8	ind	ind	NOUN
inlawrev-21605	253	9	.	.	PUNCT
inlawrev-21605	254	1	code	code	PROPN
inlawrev-21605	254	2	§	§	PROPN
inlawrev-21605	254	3	6	6	NUM
inlawrev-21605	254	4	-	-	SYM
inlawrev-21605	254	5	1.1	1.1	NUM
inlawrev-21605	254	6	-	-	PUNCT
inlawrev-21605	254	7	12	12	NUM
inlawrev-21605	254	8	-	-	SYM
inlawrev-21605	254	9	18	18	NUM
inlawrev-21605	254	10	)	)	PUNCT
inlawrev-21605	254	11	.	.	PUNCT
inlawrev-21605	255	1	32	32	NUM
inlawrev-21605	255	2	.	.	PUNCT
inlawrev-21605	256	1	pub	pub	NOUN
inlawrev-21605	256	2	.	.	PUNCT
inlawrev-21605	257	1	l.	l.	PROPN
inlawrev-21605	257	2	no	no	INTJ
inlawrev-21605	257	3	.	.	PROPN
inlawrev-21605	258	1	100	100	NUM
inlawrev-21605	258	2	-	-	SYM
inlawrev-21605	258	3	2016	2016	NUM
inlawrev-21605	258	4	,	,	PUNCT
inlawrev-21605	258	5	§	§	PROPN
inlawrev-21605	258	6	1	1	NUM
inlawrev-21605	258	7	,	,	PUNCT
inlawrev-21605	258	8	2016	2016	NUM
inlawrev-21605	258	9	ind	ind	NOUN
inlawrev-21605	258	10	.	.	PUNCT
inlawrev-21605	259	1	acts	act	VERB
inlawrev-21605	259	2	968	968	NUM
inlawrev-21605	259	3	,	,	PUNCT
inlawrev-21605	259	4	968	968	NUM
inlawrev-21605	259	5	-	-	SYM
inlawrev-21605	259	6	70	70	NUM
inlawrev-21605	259	7	(	(	PUNCT
inlawrev-21605	259	8	amending	amend	VERB
inlawrev-21605	259	9	ind	ind	NOUN
inlawrev-21605	259	10	.	.	PUNCT
inlawrev-21605	260	1	code	code	PROPN
inlawrev-21605	260	2	§	§	PROPN
inlawrev-21605	260	3	6	6	NUM
inlawrev-21605	260	4	-	-	SYM
inlawrev-21605	260	5	1.1	1.1	NUM
inlawrev-21605	260	6	-	-	NUM
inlawrev-21605	260	7	1214	1214	NUM
inlawrev-21605	260	8	)	)	PUNCT
inlawrev-21605	260	9	.	.	PUNCT
inlawrev-21605	261	1	33	33	NUM
inlawrev-21605	261	2	.	.	PUNCT
inlawrev-21605	262	1	i	i	PRON
inlawrev-21605	262	2	d.	d.	PROPN
inlawrev-21605	262	3	§	§	PROPN
inlawrev-21605	262	4	2	2	NUM
inlawrev-21605	262	5	,	,	PUNCT
inlawrev-21605	262	6	2016	2016	NUM
inlawrev-21605	262	7	ind	ind	NOUN
inlawrev-21605	262	8	.	.	PUNCT
inlawrev-21605	263	1	acts	act	VERB
inlawrev-21605	263	2	at	at	ADP
inlawrev-21605	263	3	970	970	NUM
inlawrev-21605	263	4	-	-	SYM
inlawrev-21605	263	5	71	71	NUM
inlawrev-21605	263	6	(	(	PUNCT
inlawrev-21605	263	7	codified	codify	VERB
inlawrev-21605	263	8	at	at	ADP
inlawrev-21605	263	9	ind	ind	PROPN
inlawrev-21605	263	10	.	.	PUNCT
inlawrev-21605	264	1	code	code	PROPN
inlawrev-21605	264	2	§	§	PROPN
inlawrev-21605	264	3	6	6	NUM
inlawrev-21605	264	4	-	-	SYM
inlawrev-21605	264	5	1.1	1.1	NUM
inlawrev-21605	264	6	-	-	PUNCT
inlawrev-21605	264	7	12	12	NUM
inlawrev-21605	264	8	-	-	NUM
inlawrev-21605	264	9	14.5	14.5	NUM
inlawrev-21605	264	10	)	)	PUNCT
inlawrev-21605	264	11	.	.	PUNCT
inlawrev-21605	265	1	34	34	NUM
inlawrev-21605	265	2	.	.	PUNCT
inlawrev-21605	266	1	i	i	PRON
inlawrev-21605	266	2	d.	d.	PROPN
inlawrev-21605	266	3	35	35	NUM
inlawrev-21605	266	4	.	.	PUNCT
inlawrev-21605	267	1	i	i	PRON
inlawrev-21605	267	2	d.	d.	PROPN
inlawrev-21605	267	3	§	§	PROPN
inlawrev-21605	267	4	3	3	NUM
inlawrev-21605	267	5	,	,	PUNCT
inlawrev-21605	267	6	2016	2016	NUM
inlawrev-21605	267	7	ind	ind	NOUN
inlawrev-21605	267	8	.	.	PUNCT
inlawrev-21605	268	1	acts	act	VERB
inlawrev-21605	268	2	at	at	ADP
inlawrev-21605	268	3	971	971	NUM
inlawrev-21605	268	4	-	-	SYM
inlawrev-21605	268	5	81	81	NUM
inlawrev-21605	268	6	(	(	PUNCT
inlawrev-21605	268	7	amending	amend	VERB
inlawrev-21605	268	8	ind	ind	NOUN
inlawrev-21605	268	9	.	.	PUNCT
inlawrev-21605	269	1	code	code	PROPN
inlawrev-21605	269	2	§	§	PROPN
inlawrev-21605	269	3	6	6	NUM
inlawrev-21605	269	4	-	-	SYM
inlawrev-21605	269	5	1.1	1.1	NUM
inlawrev-21605	269	6	-	-	PUNCT
inlawrev-21605	269	7	12	12	NUM
inlawrev-21605	269	8	-	-	SYM
inlawrev-21605	269	9	37	37	NUM
inlawrev-21605	269	10	)	)	PUNCT
inlawrev-21605	269	11	.	.	PUNCT
inlawrev-21605	270	1	36	36	NUM
inlawrev-21605	270	2	.	.	X
inlawrev-21605	271	1	pub	pub	NOUN
inlawrev-21605	271	2	.	.	PUNCT
inlawrev-21605	272	1	l.	l.	PROPN
inlawrev-21605	272	2	no	no	INTJ
inlawrev-21605	272	3	.	.	PROPN
inlawrev-21605	273	1	203	203	NUM
inlawrev-21605	273	2	-	-	SYM
inlawrev-21605	273	3	2016	2016	NUM
inlawrev-21605	273	4	,	,	PUNCT
inlawrev-21605	273	5	§	§	PROPN
inlawrev-21605	273	6	15	15	NUM
inlawrev-21605	273	7	,	,	PUNCT
inlawrev-21605	273	8	2016	2016	NUM
inlawrev-21605	273	9	ind	ind	NOUN
inlawrev-21605	273	10	.	.	PUNCT
inlawrev-21605	274	1	acts	act	VERB
inlawrev-21605	274	2	2910	2910	NUM
inlawrev-21605	274	3	,	,	PUNCT
inlawrev-21605	274	4	2940	2940	NUM
inlawrev-21605	274	5	-	-	SYM
inlawrev-21605	274	6	43	43	NUM
inlawrev-21605	274	7	(	(	PUNCT
inlawrev-21605	274	8	amending	amend	VERB
inlawrev-21605	274	9	ind	ind	NOUN
inlawrev-21605	274	10	.	.	PUNCT
inlawrev-21605	275	1	code	code	PROPN
inlawrev-21605	275	2	§	§	PROPN
inlawrev-21605	275	3	6	6	NUM
inlawrev-21605	275	4	-	-	SYM
inlawrev-21605	275	5	1.136	1.136	NUM
inlawrev-21605	275	6	-	-	PUNCT
inlawrev-21605	275	7	17	17	NUM
inlawrev-21605	275	8	)	)	PUNCT
inlawrev-21605	275	9	.	.	PUNCT
inlawrev-21605	276	1	37	37	NUM
inlawrev-21605	276	2	.	.	PUNCT
inlawrev-21605	277	1	i	i	PRON
inlawrev-21605	277	2	d.	d.	PROPN
inlawrev-21605	277	3	in	in	ADP
inlawrev-21605	277	4	this	this	DET
inlawrev-21605	277	5	case	case	NOUN
inlawrev-21605	277	6	,	,	PUNCT
inlawrev-21605	277	7	no	no	DET
inlawrev-21605	277	8	penalties	penalty	NOUN
inlawrev-21605	277	9	or	or	CCONJ
inlawrev-21605	277	10	interest	interest	NOUN
inlawrev-21605	277	11	are	be	AUX
inlawrev-21605	277	12	due	due	ADJ
inlawrev-21605	277	13	.	.	PUNCT
inlawrev-21605	278	1	38	38	NUM
inlawrev-21605	278	2	.	.	PUNCT
inlawrev-21605	279	1	i	i	PRON
inlawrev-21605	279	2	d.	d.	PROPN
inlawrev-21605	279	3	2017	2017	NUM
inlawrev-21605	279	4	]	]	PUNCT
inlawrev-21605	279	5	taxation	taxation	NOUN
inlawrev-21605	279	6	1409	1409	NUM
inlawrev-21605	279	7	subsequent	subsequent	ADJ
inlawrev-21605	279	8	tax	tax	NOUN
inlawrev-21605	279	9	sale	sale	NOUN
inlawrev-21605	279	10	notices	notice	NOUN
inlawrev-21605	279	11	when	when	SCONJ
inlawrev-21605	279	12	the	the	DET
inlawrev-21605	279	13	property	property	NOUN
inlawrev-21605	279	14	was	be	AUX
inlawrev-21605	279	15	not	not	PART
inlawrev-21605	279	16	sold	sell	VERB
inlawrev-21605	279	17	in	in	ADP
inlawrev-21605	279	18	its	its	PRON
inlawrev-21605	279	19	first	first	ADJ
inlawrev-21605	279	20	tax	tax	NOUN
inlawrev-21605	279	21	sale,39	sale,39	NOUN
inlawrev-21605	279	22	was	be	AUX
inlawrev-21605	279	23	extended	extend	VERB
inlawrev-21605	279	24	to	to	ADP
inlawrev-21605	279	25	the	the	DET
inlawrev-21605	279	26	sale	sale	NOUN
inlawrev-21605	279	27	of	of	ADP
inlawrev-21605	279	28	vacant	vacant	ADJ
inlawrev-21605	279	29	or	or	CCONJ
inlawrev-21605	279	30	abandoned	abandon	VERB
inlawrev-21605	279	31	property	property	NOUN
inlawrev-21605	279	32	and	and	CCONJ
inlawrev-21605	279	33	of	of	ADP
inlawrev-21605	279	34	tax	tax	NOUN
inlawrev-21605	279	35	sale40	sale40	ADV
inlawrev-21605	279	36	certificates	certificate	NOUN
inlawrev-21605	279	37	.	.	PUNCT
inlawrev-21605	280	1	the	the	DET
inlawrev-21605	280	2	same	same	ADJ
inlawrev-21605	280	3	administrative	administrative	ADJ
inlawrev-21605	280	4	approach	approach	NOUN
inlawrev-21605	280	5	now	now	ADV
inlawrev-21605	280	6	applies	apply	VERB
inlawrev-21605	280	7	to	to	ADP
inlawrev-21605	280	8	the	the	DET
inlawrev-21605	280	9	transfer	transfer	NOUN
inlawrev-21605	280	10	of41	of41	PROPN
inlawrev-21605	280	11	property	property	NOUN
inlawrev-21605	280	12	or	or	CCONJ
inlawrev-21605	280	13	tax	tax	NOUN
inlawrev-21605	280	14	sale	sale	NOUN
inlawrev-21605	280	15	certificates	certificate	NOUN
inlawrev-21605	280	16	to	to	ADP
inlawrev-21605	280	17	nonprofit	nonprofit	ADJ
inlawrev-21605	280	18	entities	entity	NOUN
inlawrev-21605	280	19	,	,	PUNCT
inlawrev-21605	280	20	and	and	CCONJ
inlawrev-21605	280	21	to	to	ADP
inlawrev-21605	280	22	transfers	transfer	NOUN
inlawrev-21605	280	23	of	of	ADP
inlawrev-21605	280	24	property42	property42	NOUN
inlawrev-21605	280	25	in	in	ADP
inlawrev-21605	280	26	which	which	PRON
inlawrev-21605	280	27	the	the	DET
inlawrev-21605	280	28	county	county	NOUN
inlawrev-21605	280	29	executive	executive	NOUN
inlawrev-21605	280	30	has	have	VERB
inlawrev-21605	280	31	a	a	DET
inlawrev-21605	280	32	lien	lien	NOUN
inlawrev-21605	280	33	to	to	ADP
inlawrev-21605	280	34	someone	someone	PRON
inlawrev-21605	280	35	able	able	ADJ
inlawrev-21605	280	36	to	to	PART
inlawrev-21605	280	37	repair	repair	VERB
inlawrev-21605	280	38	and	and	CCONJ
inlawrev-21605	280	39	maintain	maintain	VERB
inlawrev-21605	280	40	it	it	PRON
inlawrev-21605	280	41	.	.	PUNCT
inlawrev-21605	281	1	in	in	ADP
inlawrev-21605	281	2	addition	addition	NOUN
inlawrev-21605	281	3	,	,	PUNCT
inlawrev-21605	281	4	the	the	DET
inlawrev-21605	281	5	ga	ga	PROPN
inlawrev-21605	281	6	extended	extend	VERB
inlawrev-21605	281	7	the	the	DET
inlawrev-21605	281	8	dlgf	dlgf	NOUN
inlawrev-21605	281	9	’s	’s	PART
inlawrev-21605	281	10	power	power	NOUN
inlawrev-21605	281	11	to	to	PART
inlawrev-21605	281	12	cancel	cancel	VERB
inlawrev-21605	281	13	property	property	NOUN
inlawrev-21605	281	14	taxes	taxis	NOUN
inlawrev-21605	281	15	on43	on43	PROPN
inlawrev-21605	281	16	real	real	ADJ
inlawrev-21605	281	17	property	property	NOUN
inlawrev-21605	281	18	that	that	PRON
inlawrev-21605	281	19	becomes	becomes	AUX
inlawrev-21605	281	20	owned	own	VERB
inlawrev-21605	281	21	by	by	ADP
inlawrev-21605	281	22	the	the	DET
inlawrev-21605	281	23	state	state	NOUN
inlawrev-21605	281	24	or	or	CCONJ
inlawrev-21605	281	25	a	a	DET
inlawrev-21605	281	26	government	government	NOUN
inlawrev-21605	281	27	entity	entity	NOUN
inlawrev-21605	281	28	(	(	PUNCT
inlawrev-21605	281	29	e.g.	e.g.	ADV
inlawrev-21605	281	30	,	,	PUNCT
inlawrev-21605	281	31	a	a	DET
inlawrev-21605	281	32	city	city	NOUN
inlawrev-21605	281	33	)	)	PUNCT
inlawrev-21605	281	34	to	to	PART
inlawrev-21605	281	35	also	also	ADV
inlawrev-21605	281	36	cover	cover	VERB
inlawrev-21605	281	37	“	"	PUNCT
inlawrev-21605	281	38	delinquencies	delinquency	NOUN
inlawrev-21605	281	39	,	,	PUNCT
inlawrev-21605	281	40	fees	fee	NOUN
inlawrev-21605	281	41	,	,	PUNCT
inlawrev-21605	281	42	special	special	ADJ
inlawrev-21605	281	43	assessments	assessment	NOUN
inlawrev-21605	281	44	,	,	PUNCT
inlawrev-21605	281	45	and	and	CCONJ
inlawrev-21605	281	46	penalties	penalty	NOUN
inlawrev-21605	281	47	,	,	PUNCT
inlawrev-21605	281	48	”	"	PUNCT
inlawrev-21605	281	49	regardless	regardless	ADV
inlawrev-21605	281	50	of	of	ADP
inlawrev-21605	281	51	whether	whether	SCONJ
inlawrev-21605	281	52	those	those	DET
inlawrev-21605	281	53	amounts	amount	NOUN
inlawrev-21605	281	54	were	be	AUX
inlawrev-21605	281	55	assessed	assess	VERB
inlawrev-21605	281	56	while	while	SCONJ
inlawrev-21605	281	57	the	the	DET
inlawrev-21605	281	58	state	state	NOUN
inlawrev-21605	281	59	or	or	CCONJ
inlawrev-21605	281	60	government	government	NOUN
inlawrev-21605	281	61	entity	entity	NOUN
inlawrev-21605	281	62	owned	own	VERB
inlawrev-21605	281	63	the	the	DET
inlawrev-21605	281	64	property	property	NOUN
inlawrev-21605	281	65	.	.	PUNCT
inlawrev-21605	282	1	those	those	DET
inlawrev-21605	282	2	cancellations	cancellation	NOUN
inlawrev-21605	282	3	do	do	AUX
inlawrev-21605	282	4	not	not	PART
inlawrev-21605	282	5	relieve	relieve	VERB
inlawrev-21605	282	6	the	the	DET
inlawrev-21605	282	7	liability	liability	NOUN
inlawrev-21605	282	8	of	of	ADP
inlawrev-21605	282	9	anyone44	anyone44	NOUN
inlawrev-21605	282	10	who	who	PRON
inlawrev-21605	282	11	is	be	AUX
inlawrev-21605	282	12	personally	personally	ADV
inlawrev-21605	282	13	liable	liable	ADJ
inlawrev-21605	282	14	for	for	ADP
inlawrev-21605	282	15	the	the	DET
inlawrev-21605	282	16	cancelled	cancel	VERB
inlawrev-21605	282	17	am	be	AUX
inlawrev-21605	282	18	ounts	ount	NOUN
inlawrev-21605	282	19	by	by	ADP
inlawrev-21605	282	20	virtue	virtue	NOUN
inlawrev-21605	282	21	of	of	ADP
inlawrev-21605	282	22	owning	own	VERB
inlawrev-21605	282	23	the	the	DET
inlawrev-21605	282	24	property	property	NOUN
inlawrev-21605	282	25	before	before	SCONJ
inlawrev-21605	282	26	the	the	DET
inlawrev-21605	282	27	state	state	NOUN
inlawrev-21605	282	28	or	or	CCONJ
inlawrev-21605	282	29	government	government	NOUN
inlawrev-21605	282	30	entity	entity	NOUN
inlawrev-21605	282	31	acquired	acquire	VERB
inlawrev-21605	282	32	it	it	PRON
inlawrev-21605	282	33	.	.	PUNCT
inlawrev-21605	283	1	finally	finally	ADV
inlawrev-21605	283	2	,	,	PUNCT
inlawrev-21605	283	3	the	the	DET
inlawrev-21605	283	4	ga45	ga45	PROPN
inlawrev-21605	283	5	clarified	clarify	VERB
inlawrev-21605	283	6	that	that	SCONJ
inlawrev-21605	283	7	a	a	DET
inlawrev-21605	283	8	buyer	buyer	NOUN
inlawrev-21605	283	9	who	who	PRON
inlawrev-21605	283	10	purchased	purchase	VERB
inlawrev-21605	283	11	the	the	DET
inlawrev-21605	283	12	right	right	NOUN
inlawrev-21605	283	13	to	to	PART
inlawrev-21605	283	14	redeem	redeem	VERB
inlawrev-21605	283	15	property	property	NOUN
inlawrev-21605	283	16	from	from	ADP
inlawrev-21605	283	17	the	the	DET
inlawrev-21605	283	18	original	original	ADJ
inlawrev-21605	283	19	owner	owner	NOUN
inlawrev-21605	283	20	during	during	ADP
inlawrev-21605	283	21	the	the	DET
inlawrev-21605	283	22	redemption	redemption	NOUN
inlawrev-21605	283	23	period	period	NOUN
inlawrev-21605	283	24	must	must	AUX
inlawrev-21605	283	25	include	include	VERB
inlawrev-21605	283	26	the	the	DET
inlawrev-21605	283	27	tax	tax	NOUN
inlawrev-21605	283	28	sale	sale	NOUN
inlawrev-21605	283	29	surplus	surplus	NOUN
inlawrev-21605	283	30	fund	fund	NOUN
inlawrev-21605	283	31	amount	amount	NOUN
inlawrev-21605	283	32	when	when	SCONJ
inlawrev-21605	283	33	determining	determine	VERB
inlawrev-21605	283	34	the	the	DET
inlawrev-21605	283	35	buyer	buyer	NOUN
inlawrev-21605	283	36	’s	’s	PART
inlawrev-21605	283	37	redemption	redemption	NOUN
inlawrev-21605	283	38	payment	payment	NOUN
inlawrev-21605	283	39	amount.46	amount.46	PROPN
inlawrev-21605	283	40	in	in	ADP
inlawrev-21605	283	41	2015	2015	NUM
inlawrev-21605	283	42	,	,	PUNCT
inlawrev-21605	283	43	the	the	DET
inlawrev-21605	283	44	g	g	PROPN
inlawrev-21605	283	45	a	a	DET
inlawrev-21605	283	46	created	create	VERB
inlawrev-21605	283	47	a	a	DET
inlawrev-21605	283	48	new	new	ADJ
inlawrev-21605	283	49	chapter	chapter	NOUN
inlawrev-21605	283	50	to	to	ADP
inlawrev-21605	283	51	the	the	DET
inlawrev-21605	283	52	indiana	indiana	PROPN
inlawrev-21605	283	53	code	code	PROPN
inlawrev-21605	283	54	addressing	address	VERB
inlawrev-21605	283	55	serial	serial	ADJ
inlawrev-21605	283	56	tax	tax	NOUN
inlawrev-21605	283	57	delinquencies	delinquency	NOUN
inlawrev-21605	283	58	.	.	PUNCT
inlawrev-21605	284	1	this	this	DET
inlawrev-21605	284	2	year	year	NOUN
inlawrev-21605	284	3	,	,	PUNCT
inlawrev-21605	284	4	the	the	DET
inlawrev-21605	284	5	g	g	PROPN
inlawrev-21605	284	6	a	a	PRON
inlawrev-21605	284	7	corrected	correct	VERB
inlawrev-21605	284	8	some	some	DET
inlawrev-21605	284	9	minor	minor	ADJ
inlawrev-21605	284	10	errors	error	NOUN
inlawrev-21605	284	11	in	in	ADP
inlawrev-21605	284	12	that	that	DET
inlawrev-21605	284	13	earlier47	earlier47	NOUN
inlawrev-21605	284	14	work	work	NOUN
inlawrev-21605	284	15	.	.	PUNCT
inlawrev-21605	285	1	the	the	DET
inlawrev-21605	285	2	ga	ga	PROPN
inlawrev-21605	285	3	also	also	ADV
inlawrev-21605	285	4	replaced	replace	VERB
inlawrev-21605	285	5	the	the	DET
inlawrev-21605	285	6	requirement	requirement	NOUN
inlawrev-21605	285	7	that	that	SCONJ
inlawrev-21605	285	8	the	the	DET
inlawrev-21605	285	9	property	property	NOUN
inlawrev-21605	285	10	be	be	AUX
inlawrev-21605	285	11	“	"	PUNCT
inlawrev-21605	285	12	on	on	ADP
inlawrev-21605	285	13	the	the	DET
inlawrev-21605	285	14	tax48	tax48	PROPN
inlawrev-21605	285	15	sale	sale	NOUN
inlawrev-21605	285	16	list	list	NOUN
inlawrev-21605	285	17	”	"	PUNCT
inlawrev-21605	285	18	with	with	ADP
inlawrev-21605	285	19	“	"	PUNCT
inlawrev-21605	285	20	eligible	eligible	ADJ
inlawrev-21605	285	21	for	for	ADP
inlawrev-21605	285	22	tax	tax	NOUN
inlawrev-21605	285	23	sale	sale	NOUN
inlawrev-21605	285	24	,	,	PUNCT
inlawrev-21605	285	25	”	"	PUNCT
inlawrev-21605	285	26	and	and	CCONJ
inlawrev-21605	285	27	clarified	clarify	VERB
inlawrev-21605	285	28	that	that	SCONJ
inlawrev-21605	285	29	the	the	DET
inlawrev-21605	285	30	serial	serial	ADJ
inlawrev-21605	285	31	tax49	tax49	NOUN
inlawrev-21605	285	32	delinquencies	delinquency	NOUN
inlawrev-21605	285	33	petition	petition	NOUN
inlawrev-21605	285	34	only	only	ADV
inlawrev-21605	285	35	needs	need	VERB
inlawrev-21605	285	36	to	to	PART
inlawrev-21605	285	37	be	be	AUX
inlawrev-21605	285	38	served	serve	VERB
inlawrev-21605	285	39	on	on	ADP
inlawrev-21605	285	40	each	each	DET
inlawrev-21605	285	41	person	person	NOUN
inlawrev-21605	285	42	having	have	VERB
inlawrev-21605	285	43	a	a	DET
inlawrev-21605	285	44	“	"	PUNCT
inlawrev-21605	285	45	substantial	substantial	ADJ
inlawrev-21605	285	46	property	property	NOUN
inlawrev-21605	285	47	interest	interest	NOUN
inlawrev-21605	285	48	of	of	ADP
inlawrev-21605	285	49	public	public	ADJ
inlawrev-21605	285	50	record	record	NOUN
inlawrev-21605	285	51	in	in	ADP
inlawrev-21605	285	52	any	any	PRON
inlawrev-21605	285	53	of	of	ADP
inlawrev-21605	285	54	the	the	DET
inlawrev-21605	285	55	tracts	tract	NOUN
inlawrev-21605	285	56	or	or	CCONJ
inlawrev-21605	285	57	items	item	NOUN
inlawrev-21605	285	58	of	of	ADP
inlawrev-21605	285	59	real	real	ADJ
inlawrev-21605	285	60	property	property	NOUN
inlawrev-21605	285	61	.	.	PUNCT
inlawrev-21605	285	62	”	"	PUNCT
inlawrev-21605	286	1	the	the	DET
inlawrev-21605	286	2	timing	timing	NOUN
inlawrev-21605	286	3	of	of	ADP
inlawrev-21605	286	4	the	the	DET
inlawrev-21605	286	5	court	court	NOUN
inlawrev-21605	286	6	hearing	hearing	NOUN
inlawrev-21605	286	7	addressing	address	VERB
inlawrev-21605	286	8	the	the	DET
inlawrev-21605	286	9	petition	petition	NOUN
inlawrev-21605	286	10	must	must	AUX
inlawrev-21605	286	11	now	now	ADV
inlawrev-21605	286	12	fall50	fall50	VERB
inlawrev-21605	286	13	between	between	ADP
inlawrev-21605	286	14	thirty	thirty	NUM
inlawrev-21605	286	15	and	and	CCONJ
inlawrev-21605	286	16	sixty	sixty	NUM
inlawrev-21605	286	17	days	day	NOUN
inlawrev-21605	286	18	after	after	SCONJ
inlawrev-21605	286	19	the	the	DET
inlawrev-21605	286	20	petition	petition	NOUN
inlawrev-21605	286	21	is	be	AUX
inlawrev-21605	286	22	filed	file	VERB
inlawrev-21605	286	23	with	with	ADP
inlawrev-21605	286	24	the	the	DET
inlawrev-21605	286	25	court	court	NOUN
inlawrev-21605	286	26	,	,	PUNCT
inlawrev-21605	286	27	and	and	CCONJ
inlawrev-21605	286	28	each	each	DET
inlawrev-21605	286	29	39	39	NUM
inlawrev-21605	286	30	.	.	PUNCT
inlawrev-21605	287	1	jegen	jegen	PROPN
inlawrev-21605	287	2	et	et	PROPN
inlawrev-21605	287	3	al	al	PROPN
inlawrev-21605	287	4	.	.	PROPN
inlawrev-21605	287	5	,	,	PUNCT
inlawrev-21605	287	6	2015	2015	NUM
inlawrev-21605	287	7	,	,	PUNCT
inlawrev-21605	287	8	supra	supra	NOUN
inlawrev-21605	287	9	note	note	NOUN
inlawrev-21605	287	10	1	1	NUM
inlawrev-21605	287	11	,	,	PUNCT
inlawrev-21605	287	12	at	at	ADP
inlawrev-21605	287	13	1241	1241	NUM
inlawrev-21605	287	14	n.47	n.47	NOUN
inlawrev-21605	287	15	.	.	PUNCT
inlawrev-21605	288	1	the	the	DET
inlawrev-21605	288	2	ga	ga	PROPN
inlawrev-21605	288	3	updated	update	VERB
inlawrev-21605	288	4	its	its	PRON
inlawrev-21605	288	5	2015	2015	NUM
inlawrev-21605	288	6	changes	change	NOUN
inlawrev-21605	288	7	to	to	PART
inlawrev-21605	288	8	bring	bring	VERB
inlawrev-21605	288	9	them	they	PRON
inlawrev-21605	288	10	in	in	ADP
inlawrev-21605	288	11	line	line	NOUN
inlawrev-21605	288	12	with	with	ADP
inlawrev-21605	288	13	the	the	DET
inlawrev-21605	288	14	new	new	ADJ
inlawrev-21605	288	15	language	language	NOUN
inlawrev-21605	288	16	adopted	adopt	VERB
inlawrev-21605	288	17	for	for	ADP
inlawrev-21605	288	18	other	other	ADJ
inlawrev-21605	288	19	tax	tax	NOUN
inlawrev-21605	288	20	sale	sale	NOUN
inlawrev-21605	288	21	notices	notice	NOUN
inlawrev-21605	288	22	in	in	ADP
inlawrev-21605	288	23	2016	2016	NUM
inlawrev-21605	288	24	.	.	PUNCT
inlawrev-21605	289	1	pub	pub	NOUN
inlawrev-21605	289	2	.	.	PUNCT
inlawrev-21605	290	1	l.	l.	PROPN
inlawrev-21605	290	2	no	no	PROPN
inlawrev-21605	290	3	.	.	PROPN
inlawrev-21605	291	1	1872016	1872016	NUM
inlawrev-21605	291	2	,	,	PUNCT
inlawrev-21605	291	3	§	§	PROPN
inlawrev-21605	291	4	2	2	NUM
inlawrev-21605	291	5	,	,	PUNCT
inlawrev-21605	291	6	2016	2016	NUM
inlawrev-21605	291	7	ind	ind	NOUN
inlawrev-21605	291	8	.	.	PUNCT
inlawrev-21605	292	1	acts	act	VERB
inlawrev-21605	292	2	2094	2094	NUM
inlawrev-21605	292	3	,	,	PUNCT
inlawrev-21605	292	4	2096	2096	NUM
inlawrev-21605	292	5	-	-	SYM
inlawrev-21605	292	6	98	98	NUM
inlawrev-21605	292	7	(	(	PUNCT
inlawrev-21605	292	8	amending	amend	VERB
inlawrev-21605	292	9	ind	ind	NOUN
inlawrev-21605	292	10	.	.	PUNCT
inlawrev-21605	293	1	code	code	PROPN
inlawrev-21605	293	2	§	§	PROPN
inlawrev-21605	293	3	6	6	NUM
inlawrev-21605	293	4	-	-	SYM
inlawrev-21605	293	5	1.1	1.1	NUM
inlawrev-21605	293	6	-	-	PUNCT
inlawrev-21605	293	7	24	24	NUM
inlawrev-21605	293	8	-	-	PUNCT
inlawrev-21605	293	9	3	3	NUM
inlawrev-21605	293	10	)	)	PUNCT
inlawrev-21605	293	11	.	.	PUNCT
inlawrev-21605	294	1	40	40	NUM
inlawrev-21605	294	2	.	.	PUNCT
inlawrev-21605	295	1	pub	pub	NOUN
inlawrev-21605	295	2	.	.	PUNCT
inlawrev-21605	296	1	l.	l.	PROPN
inlawrev-21605	296	2	no	no	INTJ
inlawrev-21605	296	3	.	.	PROPN
inlawrev-21605	297	1	187	187	NUM
inlawrev-21605	297	2	-	-	SYM
inlawrev-21605	297	3	2016	2016	NUM
inlawrev-21605	297	4	,	,	PUNCT
inlawrev-21605	297	5	§	§	PROPN
inlawrev-21605	297	6	1	1	NUM
inlawrev-21605	297	7	,	,	PUNCT
inlawrev-21605	297	8	2016	2016	NUM
inlawrev-21605	297	9	ind	ind	NOUN
inlawrev-21605	297	10	.	.	PUNCT
inlawrev-21605	298	1	acts	act	VERB
inlawrev-21605	298	2	at	at	ADP
inlawrev-21605	298	3	2094	2094	NUM
inlawrev-21605	298	4	-	-	SYM
inlawrev-21605	298	5	96	96	NUM
inlawrev-21605	298	6	(	(	PUNCT
inlawrev-21605	298	7	amending	amend	VERB
inlawrev-21605	298	8	ind	ind	NOUN
inlawrev-21605	298	9	.	.	PUNCT
inlawrev-21605	299	1	code	code	PROPN
inlawrev-21605	299	2	§	§	PROPN
inlawrev-21605	299	3	6	6	NUM
inlawrev-21605	299	4	-	-	SYM
inlawrev-21605	299	5	1.1	1.1	NUM
inlawrev-21605	299	6	-	-	NUM
inlawrev-21605	299	7	241.5	241.5	NUM
inlawrev-21605	299	8	)	)	PUNCT
inlawrev-21605	299	9	.	.	PUNCT
inlawrev-21605	300	1	41	41	NUM
inlawrev-21605	300	2	.	.	PUNCT
inlawrev-21605	301	1	i	i	PRON
inlawrev-21605	301	2	d.	d.	PROPN
inlawrev-21605	301	3	§	§	PROPN
inlawrev-21605	301	4	§	§	PROPN
inlawrev-21605	301	5	4	4	NUM
inlawrev-21605	301	6	,	,	PUNCT
inlawrev-21605	301	7	9	9	NUM
inlawrev-21605	301	8	,	,	PUNCT
inlawrev-21605	301	9	2016	2016	NUM
inlawrev-21605	301	10	ind	ind	NOUN
inlawrev-21605	301	11	.	.	PUNCT
inlawrev-21605	302	1	acts	act	VERB
inlawrev-21605	302	2	at	at	ADP
inlawrev-21605	302	3	2098	2098	NUM
inlawrev-21605	302	4	-	-	SYM
inlawrev-21605	302	5	100	100	NUM
inlawrev-21605	302	6	,	,	PUNCT
inlawrev-21605	302	7	2107	2107	NUM
inlawrev-21605	302	8	-	-	SYM
inlawrev-21605	302	9	09	09	NUM
inlawrev-21605	302	10	(	(	PUNCT
inlawrev-21605	302	11	amending	amend	VERB
inlawrev-21605	302	12	ind	ind	NOUN
inlawrev-21605	302	13	.	.	PUNCT
inlawrev-21605	303	1	code	code	PROPN
inlawrev-21605	303	2	§	§	PROPN
inlawrev-21605	303	3	§	§	PROPN
inlawrev-21605	303	4	6	6	NUM
inlawrev-21605	303	5	-	-	SYM
inlawrev-21605	303	6	1.1	1.1	NUM
inlawrev-21605	303	7	-	-	NUM
inlawrev-21605	303	8	24	24	NUM
inlawrev-21605	303	9	-	-	SYM
inlawrev-21605	303	10	6.1	6.1	NUM
inlawrev-21605	303	11	and	and	CCONJ
inlawrev-21605	303	12	-17	-17	NOUN
inlawrev-21605	303	13	)	)	PUNCT
inlawrev-21605	303	14	.	.	PUNCT
inlawrev-21605	304	1	42	42	NUM
inlawrev-21605	304	2	.	.	PUNCT
inlawrev-21605	305	1	i	i	PRON
inlawrev-21605	305	2	d.	d.	PROPN
inlawrev-21605	305	3	§	§	PROPN
inlawrev-21605	305	4	5	5	NUM
inlawrev-21605	305	5	,	,	PUNCT
inlawrev-21605	305	6	2016	2016	NUM
inlawrev-21605	305	7	ind	ind	NOUN
inlawrev-21605	305	8	.	.	PUNCT
inlawrev-21605	306	1	acts	act	VERB
inlawrev-21605	306	2	at	at	ADP
inlawrev-21605	306	3	2100	2100	NUM
inlawrev-21605	306	4	-	-	SYM
inlawrev-21605	306	5	02	02	NUM
inlawrev-21605	306	6	(	(	PUNCT
inlawrev-21605	306	7	amending	amend	VERB
inlawrev-21605	306	8	ind	ind	NOUN
inlawrev-21605	306	9	.	.	PUNCT
inlawrev-21605	307	1	code	code	PROPN
inlawrev-21605	307	2	§	§	PROPN
inlawrev-21605	307	3	6	6	NUM
inlawrev-21605	307	4	-	-	SYM
inlawrev-21605	307	5	1.1	1.1	NUM
inlawrev-21605	307	6	-	-	PUNCT
inlawrev-21605	307	7	24	24	NUM
inlawrev-21605	307	8	-	-	PUNCT
inlawrev-21605	307	9	6.7	6.7	NUM
inlawrev-21605	307	10	)	)	PUNCT
inlawrev-21605	307	11	.	.	PUNCT
inlawrev-21605	308	1	43	43	NUM
inlawrev-21605	308	2	.	.	PUNCT
inlawrev-21605	309	1	i	i	PRON
inlawrev-21605	309	2	d.	d.	PROPN
inlawrev-21605	309	3	§	§	PROPN
inlawrev-21605	309	4	6	6	NUM
inlawrev-21605	309	5	,	,	PUNCT
inlawrev-21605	309	6	2016	2016	NUM
inlawrev-21605	309	7	ind	ind	NOUN
inlawrev-21605	309	8	.	.	PUNCT
inlawrev-21605	310	1	acts	act	VERB
inlawrev-21605	310	2	at	at	ADP
inlawrev-21605	310	3	2102	2102	NUM
inlawrev-21605	310	4	-	-	SYM
inlawrev-21605	310	5	04	04	NUM
inlawrev-21605	310	6	(	(	PUNCT
inlawrev-21605	310	7	amending	amend	VERB
inlawrev-21605	310	8	ind	ind	NOUN
inlawrev-21605	310	9	.	.	PUNCT
inlawrev-21605	311	1	code	code	PROPN
inlawrev-21605	311	2	§	§	PROPN
inlawrev-21605	311	3	6	6	NUM
inlawrev-21605	311	4	-	-	SYM
inlawrev-21605	311	5	1.1	1.1	NUM
inlawrev-21605	311	6	-	-	PUNCT
inlawrev-21605	311	7	24	24	NUM
inlawrev-21605	311	8	-	-	PUNCT
inlawrev-21605	311	9	6.9	6.9	NUM
inlawrev-21605	311	10	)	)	PUNCT
inlawrev-21605	311	11	.	.	PUNCT
inlawrev-21605	312	1	44	44	NUM
inlawrev-21605	312	2	.	.	PUNCT
inlawrev-21605	313	1	i	i	PRON
inlawrev-21605	313	2	d.	d.	PROPN
inlawrev-21605	313	3	§	§	PROPN
inlawrev-21605	313	4	12	12	NUM
inlawrev-21605	313	5	,	,	PUNCT
inlawrev-21605	313	6	2016	2016	NUM
inlawrev-21605	313	7	ind	ind	NOUN
inlawrev-21605	313	8	.	.	PUNCT
inlawrev-21605	314	1	acts	act	VERB
inlawrev-21605	314	2	at	at	ADP
inlawrev-21605	314	3	2111	2111	NUM
inlawrev-21605	314	4	-	-	SYM
inlawrev-21605	314	5	14	14	NUM
inlawrev-21605	314	6	(	(	PUNCT
inlawrev-21605	314	7	amending	amend	VERB
inlawrev-21605	314	8	ind	ind	NOUN
inlawrev-21605	314	9	.	.	PUNCT
inlawrev-21605	315	1	code	code	PROPN
inlawrev-21605	315	2	§	§	PROPN
inlawrev-21605	315	3	6	6	NUM
inlawrev-21605	315	4	-	-	SYM
inlawrev-21605	315	5	1.1	1.1	NUM
inlawrev-21605	315	6	-	-	SYM
inlawrev-21605	315	7	36	36	NUM
inlawrev-21605	315	8	-	-	SYM
inlawrev-21605	315	9	7	7	NUM
inlawrev-21605	315	10	)	)	PUNCT
inlawrev-21605	315	11	.	.	PUNCT
inlawrev-21605	316	1	45	45	NUM
inlawrev-21605	316	2	.	.	PUNCT
inlawrev-21605	317	1	i	i	PRON
inlawrev-21605	317	2	d.	d.	PROPN
inlawrev-21605	317	3	46	46	NUM
inlawrev-21605	317	4	.	.	PUNCT
inlawrev-21605	318	1	i	i	PRON
inlawrev-21605	318	2	d.	d.	PROPN
inlawrev-21605	318	3	§	§	PROPN
inlawrev-21605	318	4	§	§	PROPN
inlawrev-21605	318	5	10	10	NUM
inlawrev-21605	318	6	-	-	SYM
inlawrev-21605	318	7	11	11	NUM
inlawrev-21605	318	8	,	,	PUNCT
inlawrev-21605	318	9	2016	2016	NUM
inlawrev-21605	318	10	ind	ind	NOUN
inlawrev-21605	318	11	.	.	PUNCT
inlawrev-21605	319	1	acts	act	VERB
inlawrev-21605	319	2	at	at	ADP
inlawrev-21605	319	3	2109	2109	NUM
inlawrev-21605	319	4	-	-	SYM
inlawrev-21605	319	5	11	11	NUM
inlawrev-21605	319	6	(	(	PUNCT
inlawrev-21605	319	7	amending	amend	VERB
inlawrev-21605	319	8	ind	ind	NOUN
inlawrev-21605	319	9	.	.	PUNCT
inlawrev-21605	320	1	code	code	PROPN
inlawrev-21605	320	2	§	§	PROPN
inlawrev-21605	320	3	§	§	PROPN
inlawrev-21605	320	4	6	6	NUM
inlawrev-21605	320	5	-	-	SYM
inlawrev-21605	320	6	1.1	1.1	NUM
inlawrev-21605	320	7	-	-	PUNCT
inlawrev-21605	320	8	25	25	NUM
inlawrev-21605	320	9	-	-	SYM
inlawrev-21605	320	10	1	1	NUM
inlawrev-21605	320	11	and	and	CCONJ
inlawrev-21605	320	12	-2	-2	NUM
inlawrev-21605	320	13	)	)	PUNCT
inlawrev-21605	320	14	.	.	PUNCT
inlawrev-21605	321	1	47	47	NUM
inlawrev-21605	321	2	.	.	PUNCT
inlawrev-21605	322	1	see	see	VERB
inlawrev-21605	322	2	jegen	jegen	PROPN
inlawrev-21605	322	3	et	et	PROPN
inlawrev-21605	322	4	al	al	PROPN
inlawrev-21605	322	5	.	.	PROPN
inlawrev-21605	322	6	,	,	PUNCT
inlawrev-21605	322	7	2015	2015	NUM
inlawrev-21605	322	8	,	,	PUNCT
inlawrev-21605	322	9	supra	supra	NOUN
inlawrev-21605	322	10	note	note	NOUN
inlawrev-21605	322	11	1	1	NUM
inlawrev-21605	322	12	,	,	PUNCT
inlawrev-21605	322	13	at	at	ADP
inlawrev-21605	322	14	1242	1242	NUM
inlawrev-21605	322	15	(	(	PUNCT
inlawrev-21605	322	16	reporting	report	VERB
inlawrev-21605	322	17	the	the	DET
inlawrev-21605	322	18	creation	creation	NOUN
inlawrev-21605	322	19	of	of	ADP
inlawrev-21605	322	20	ind	ind	PROPN
inlawrev-21605	322	21	.	.	PUNCT
inlawrev-21605	323	1	code	code	PROPN
inlawrev-21605	323	2	§	§	PROPN
inlawrev-21605	323	3	6	6	NUM
inlawrev-21605	323	4	-	-	SYM
inlawrev-21605	323	5	1.124.5	1.124.5	NUM
inlawrev-21605	323	6	(	(	PUNCT
inlawrev-21605	323	7	determination	determination	NOUN
inlawrev-21605	323	8	of	of	ADP
inlawrev-21605	323	9	serial	serial	ADJ
inlawrev-21605	323	10	tax	tax	NOUN
inlawrev-21605	323	11	delinquencies	delinquency	NOUN
inlawrev-21605	323	12	)	)	PUNCT
inlawrev-21605	323	13	)	)	PUNCT
inlawrev-21605	323	14	.	.	PUNCT
inlawrev-21605	324	1	48	48	NUM
inlawrev-21605	324	2	.	.	PUNCT
inlawrev-21605	325	1	see	see	VERB
inlawrev-21605	325	2	,	,	PUNCT
inlawrev-21605	325	3	e.g.	e.g.	ADV
inlawrev-21605	325	4	,	,	PUNCT
inlawrev-21605	325	5	pub	pub	NOUN
inlawrev-21605	325	6	.	.	PUNCT
inlawrev-21605	326	1	l.	l.	PROPN
inlawrev-21605	326	2	no	no	INTJ
inlawrev-21605	326	3	.	.	PROPN
inlawrev-21605	327	1	183	183	NUM
inlawrev-21605	327	2	-	-	SYM
inlawrev-21605	327	3	2016	2016	NUM
inlawrev-21605	327	4	,	,	PUNCT
inlawrev-21605	327	5	§	§	PROPN
inlawrev-21605	327	6	2	2	NUM
inlawrev-21605	327	7	,	,	PUNCT
inlawrev-21605	327	8	2016	2016	NUM
inlawrev-21605	327	9	ind	ind	NOUN
inlawrev-21605	327	10	.	.	PUNCT
inlawrev-21605	328	1	acts	act	VERB
inlawrev-21605	328	2	1994	1994	NUM
inlawrev-21605	328	3	,	,	PUNCT
inlawrev-21605	328	4	1995	1995	NUM
inlawrev-21605	328	5	-	-	SYM
inlawrev-21605	328	6	96	96	NUM
inlawrev-21605	328	7	(	(	PUNCT
inlawrev-21605	328	8	amending	amend	VERB
inlawrev-21605	328	9	ind	ind	NOUN
inlawrev-21605	328	10	.	.	PUNCT
inlawrev-21605	329	1	code	code	PROPN
inlawrev-21605	329	2	§	§	PROPN
inlawrev-21605	329	3	6	6	NUM
inlawrev-21605	329	4	-	-	SYM
inlawrev-21605	329	5	1.1	1.1	NUM
inlawrev-21605	329	6	-	-	NUM
inlawrev-21605	329	7	24.5	24.5	NUM
inlawrev-21605	329	8	-	-	PUNCT
inlawrev-21605	329	9	3	3	NUM
inlawrev-21605	329	10	to	to	PART
inlawrev-21605	329	11	correct	correct	VERB
inlawrev-21605	329	12	some	some	DET
inlawrev-21605	329	13	typographical	typographical	ADJ
inlawrev-21605	329	14	errors	error	NOUN
inlawrev-21605	329	15	and	and	CCONJ
inlawrev-21605	329	16	to	to	PART
inlawrev-21605	329	17	revise	revise	VERB
inlawrev-21605	329	18	the	the	DET
inlawrev-21605	329	19	serial	serial	ADJ
inlawrev-21605	329	20	tax	tax	NOUN
inlawrev-21605	329	21	delinquencies	delinquency	NOUN
inlawrev-21605	329	22	petition	petition	NOUN
inlawrev-21605	329	23	requirements	requirement	NOUN
inlawrev-21605	329	24	to	to	PART
inlawrev-21605	329	25	include	include	VERB
inlawrev-21605	329	26	a	a	DET
inlawrev-21605	329	27	statement	statement	NOUN
inlawrev-21605	329	28	that	that	SCONJ
inlawrev-21605	329	29	the	the	DET
inlawrev-21605	329	30	petitioner	petitioner	NOUN
inlawrev-21605	329	31	will	will	AUX
inlawrev-21605	329	32	receive	receive	VERB
inlawrev-21605	329	33	a	a	DET
inlawrev-21605	329	34	deed	deed	NOUN
inlawrev-21605	329	35	free	free	ADJ
inlawrev-21605	329	36	of	of	ADP
inlawrev-21605	329	37	any	any	DET
inlawrev-21605	329	38	right	right	NOUN
inlawrev-21605	329	39	of	of	ADP
inlawrev-21605	329	40	redemption	redemption	NOUN
inlawrev-21605	329	41	unless	unless	SCONJ
inlawrev-21605	329	42	the	the	DET
inlawrev-21605	329	43	property	property	NOUN
inlawrev-21605	329	44	taxes	taxis	NOUN
inlawrev-21605	329	45	and	and	CCONJ
inlawrev-21605	329	46	special	special	ADJ
inlawrev-21605	329	47	assessments	assessment	NOUN
inlawrev-21605	329	48	that	that	PRON
inlawrev-21605	329	49	accrue	accrue	VERB
inlawrev-21605	329	50	after	after	ADP
inlawrev-21605	329	51	certification	certification	NOUN
inlawrev-21605	329	52	as	as	ADP
inlawrev-21605	329	53	eligible	eligible	ADJ
inlawrev-21605	329	54	for	for	ADP
inlawrev-21605	329	55	tax	tax	NOUN
inlawrev-21605	329	56	sale	sale	NOUN
inlawrev-21605	329	57	are	be	AUX
inlawrev-21605	329	58	paid	pay	VERB
inlawrev-21605	329	59	before	before	ADP
inlawrev-21605	329	60	the	the	DET
inlawrev-21605	329	61	court	court	NOUN
inlawrev-21605	329	62	hearing	hearing	NOUN
inlawrev-21605	329	63	date	date	NOUN
inlawrev-21605	329	64	and	and	CCONJ
inlawrev-21605	329	65	time	time	NOUN
inlawrev-21605	329	66	)	)	PUNCT
inlawrev-21605	329	67	.	.	PUNCT
inlawrev-21605	330	1	49	49	NUM
inlawrev-21605	330	2	.	.	PUNCT
inlawrev-21605	331	1	i	i	PRON
inlawrev-21605	331	2	d.	d.	PROPN
inlawrev-21605	331	3	§	§	PROPN
inlawrev-21605	331	4	1	1	NUM
inlawrev-21605	331	5	,	,	PUNCT
inlawrev-21605	331	6	2016	2016	NUM
inlawrev-21605	331	7	ind	ind	NOUN
inlawrev-21605	331	8	.	.	PUNCT
inlawrev-21605	332	1	acts	act	VERB
inlawrev-21605	332	2	at	at	ADP
inlawrev-21605	332	3	1994	1994	NUM
inlawrev-21605	332	4	-	-	SYM
inlawrev-21605	332	5	95	95	NUM
inlawrev-21605	332	6	(	(	PUNCT
inlawrev-21605	332	7	amending	amend	VERB
inlawrev-21605	332	8	ind	ind	NOUN
inlawrev-21605	332	9	.	.	PUNCT
inlawrev-21605	333	1	code	code	PROPN
inlawrev-21605	333	2	§	§	PROPN
inlawrev-21605	333	3	6	6	NUM
inlawrev-21605	333	4	-	-	SYM
inlawrev-21605	333	5	1.1	1.1	NUM
inlawrev-21605	333	6	-	-	NUM
inlawrev-21605	333	7	24.5	24.5	NUM
inlawrev-21605	333	8	-	-	PUNCT
inlawrev-21605	333	9	2	2	NUM
inlawrev-21605	333	10	)	)	PUNCT
inlawrev-21605	333	11	.	.	PUNCT
inlawrev-21605	334	1	50	50	NUM
inlawrev-21605	334	2	.	.	PUNCT
inlawrev-21605	335	1	i	i	PRON
inlawrev-21605	335	2	d.	d.	PROPN
inlawrev-21605	335	3	§	§	PROPN
inlawrev-21605	335	4	3	3	NUM
inlawrev-21605	335	5	,	,	PUNCT
inlawrev-21605	335	6	2016	2016	NUM
inlawrev-21605	335	7	ind	ind	NOUN
inlawrev-21605	335	8	.	.	PUNCT
inlawrev-21605	336	1	acts	act	VERB
inlawrev-21605	336	2	at	at	ADP
inlawrev-21605	336	3	1996	1996	NUM
inlawrev-21605	336	4	(	(	PUNCT
inlawrev-21605	336	5	amending	amend	VERB
inlawrev-21605	336	6	ind	ind	NOUN
inlawrev-21605	336	7	.	.	PUNCT
inlawrev-21605	337	1	code	code	PROPN
inlawrev-21605	337	2	§	§	PROPN
inlawrev-21605	337	3	6	6	NUM
inlawrev-21605	337	4	-	-	SYM
inlawrev-21605	337	5	1.1	1.1	NUM
inlawrev-21605	337	6	-	-	NUM
inlawrev-21605	337	7	24.5	24.5	NUM
inlawrev-21605	337	8	-	-	PUNCT
inlawrev-21605	337	9	4	4	NUM
inlawrev-21605	337	10	)	)	PUNCT
inlawrev-21605	337	11	.	.	PUNCT
inlawrev-21605	338	1	prior	prior	ADV
inlawrev-21605	338	2	to	to	ADP
inlawrev-21605	338	3	the	the	DET
inlawrev-21605	338	4	amendment	amendment	NOUN
inlawrev-21605	338	5	,	,	PUNCT
inlawrev-21605	338	6	the	the	DET
inlawrev-21605	338	7	petition	petition	NOUN
inlawrev-21605	338	8	also	also	ADV
inlawrev-21605	338	9	had	have	VERB
inlawrev-21605	338	10	to	to	PART
inlawrev-21605	338	11	be	be	AUX
inlawrev-21605	338	12	served	serve	VERB
inlawrev-21605	338	13	upon	upon	SCONJ
inlawrev-21605	338	14	“	"	PUNCT
inlawrev-21605	338	15	any	any	DET
inlawrev-21605	338	16	other	other	ADJ
inlawrev-21605	338	17	appropriate	appropriate	ADJ
inlawrev-21605	338	18	party	party	NOUN
inlawrev-21605	338	19	.	.	PUNCT
inlawrev-21605	338	20	”	"	PUNCT
inlawrev-21605	339	1	i	i	PRON
inlawrev-21605	339	2	d.	d.	PROPN
inlawrev-21605	339	3	1410	1410	NUM
inlawrev-21605	339	4	indiana	indiana	PROPN
inlawrev-21605	339	5	law	law	PROPN
inlawrev-21605	339	6	review	review	NOUN
inlawrev-21605	339	7	[	[	X
inlawrev-21605	339	8	vol	vol	NOUN
inlawrev-21605	339	9	.	.	PUNCT
inlawrev-21605	340	1	50:1403	50:1403	NUM
inlawrev-21605	340	2	owner	owner	NOUN
inlawrev-21605	340	3	of	of	ADP
inlawrev-21605	340	4	record	record	NOUN
inlawrev-21605	340	5	must	must	AUX
inlawrev-21605	340	6	appear	appear	VERB
inlawrev-21605	340	7	to	to	PART
inlawrev-21605	340	8	show	show	VERB
inlawrev-21605	340	9	cause	cause	NOUN
inlawrev-21605	340	10	as	as	ADP
inlawrev-21605	340	11	to	to	ADP
inlawrev-21605	340	12	why	why	SCONJ
inlawrev-21605	340	13	the	the	DET
inlawrev-21605	340	14	petition	petition	NOUN
inlawrev-21605	340	15	is	be	AUX
inlawrev-21605	340	16	invalid.51	invalid.51	NOUN
inlawrev-21605	340	17	after	after	ADP
inlawrev-21605	340	18	a	a	DET
inlawrev-21605	340	19	finding	finding	NOUN
inlawrev-21605	340	20	that	that	SCONJ
inlawrev-21605	340	21	serial	serial	ADJ
inlawrev-21605	340	22	tax	tax	NOUN
inlawrev-21605	340	23	delinquencies	delinquency	NOUN
inlawrev-21605	340	24	exist	exist	VERB
inlawrev-21605	340	25	,	,	PUNCT
inlawrev-21605	340	26	the	the	DET
inlawrev-21605	340	27	county	county	NOUN
inlawrev-21605	340	28	assessor	assessor	NOUN
inlawrev-21605	340	29	must	must	AUX
inlawrev-21605	340	30	remove	remove	VERB
inlawrev-21605	340	31	the	the	DET
inlawrev-21605	340	32	taxes	taxis	NOUN
inlawrev-21605	340	33	and	and	CCONJ
inlawrev-21605	340	34	special	special	ADJ
inlawrev-21605	340	35	assessments	assessment	NOUN
inlawrev-21605	340	36	that	that	PRON
inlawrev-21605	340	37	triggered	trigger	VERB
inlawrev-21605	340	38	the	the	DET
inlawrev-21605	340	39	tax	tax	NOUN
inlawrev-21605	340	40	sale	sale	NOUN
inlawrev-21605	340	41	,	,	PUNCT
inlawrev-21605	340	42	and	and	CCONJ
inlawrev-21605	340	43	“	"	PUNCT
inlawrev-21605	340	44	all	all	DET
inlawrev-21605	340	45	subsequent	subsequent	ADJ
inlawrev-21605	340	46	taxes	taxis	NOUN
inlawrev-21605	340	47	,	,	PUNCT
inlawrev-21605	340	48	special	special	ADJ
inlawrev-21605	340	49	assessments	assessment	NOUN
inlawrev-21605	340	50	,	,	PUNCT
inlawrev-21605	340	51	interest	interest	NOUN
inlawrev-21605	340	52	,	,	PUNCT
inlawrev-21605	340	53	penalties	penalty	NOUN
inlawrev-21605	340	54	,	,	PUNCT
inlawrev-21605	340	55	and	and	CCONJ
inlawrev-21605	340	56	costs	cost	NOUN
inlawrev-21605	340	57	of	of	ADP
inlawrev-21605	340	58	sale	sale	NOUN
inlawrev-21605	340	59	,	,	PUNCT
inlawrev-21605	340	60	from	from	ADP
inlawrev-21605	340	61	the	the	DET
inlawrev-21605	340	62	tax	tax	NOUN
inlawrev-21605	340	63	duplicate	duplicate	NOUN
inlawrev-21605	340	64	”	"	PUNCT
inlawrev-21605	340	65	using	use	VERB
inlawrev-21605	340	66	the	the	DET
inlawrev-21605	340	67	certificate	certificate	NOUN
inlawrev-21605	340	68	of	of	ADP
inlawrev-21605	340	69	error	error	NOUN
inlawrev-21605	340	70	procedures	procedure	NOUN
inlawrev-21605	340	71	that	that	PRON
inlawrev-21605	340	72	apply	apply	VERB
inlawrev-21605	340	73	to	to	ADP
inlawrev-21605	340	74	taxes.52	taxes.52	PROPN
inlawrev-21605	340	75	b.	b.	PROPN
inlawrev-21605	340	76	state	state	PROPN
inlawrev-21605	340	77	gross	gross	ADJ
inlawrev-21605	340	78	retail	retail	NOUN
inlawrev-21605	340	79	and	and	CCONJ
inlawrev-21605	340	80	use	use	VERB
inlawrev-21605	340	81	taxes	taxis	NOUN
inlawrev-21605	340	82	not	not	PART
inlawrev-21605	340	83	much	much	ADV
inlawrev-21605	340	84	happened	happen	VERB
inlawrev-21605	340	85	in	in	ADP
inlawrev-21605	340	86	the	the	DET
inlawrev-21605	340	87	state	state	NOUN
inlawrev-21605	340	88	gross	gross	ADJ
inlawrev-21605	340	89	retail	retail	NOUN
inlawrev-21605	340	90	and	and	CCONJ
inlawrev-21605	340	91	use	use	VERB
inlawrev-21605	340	92	tax	tax	NOUN
inlawrev-21605	340	93	area	area	NOUN
inlawrev-21605	340	94	during	during	ADP
inlawrev-21605	340	95	2016	2016	NUM
inlawrev-21605	340	96	.	.	PUNCT
inlawrev-21605	341	1	for	for	ADP
inlawrev-21605	341	2	individuals	individual	NOUN
inlawrev-21605	341	3	,	,	PUNCT
inlawrev-21605	341	4	one	one	NUM
inlawrev-21605	341	5	of	of	ADP
inlawrev-21605	341	6	the	the	DET
inlawrev-21605	341	7	bigger	big	ADJ
inlawrev-21605	341	8	items	item	NOUN
inlawrev-21605	341	9	was	be	AUX
inlawrev-21605	341	10	the	the	DET
inlawrev-21605	341	11	ga	ga	PROPN
inlawrev-21605	341	12	’s	’s	PART
inlawrev-21605	341	13	decision	decision	NOUN
inlawrev-21605	341	14	to	to	PART
inlawrev-21605	341	15	treat	treat	VERB
inlawrev-21605	341	16	those	those	PRON
inlawrev-21605	341	17	who	who	PRON
inlawrev-21605	341	18	rent	rent	VERB
inlawrev-21605	341	19	or	or	CCONJ
inlawrev-21605	341	20	furnish	furnish	VERB
inlawrev-21605	341	21	“	"	PUNCT
inlawrev-21605	341	22	rooms	room	NOUN
inlawrev-21605	341	23	,	,	PUNCT
inlawrev-21605	341	24	lodgings	lodging	NOUN
inlawrev-21605	341	25	,	,	PUNCT
inlawrev-21605	341	26	or	or	CCONJ
inlawrev-21605	341	27	accommodations	accommodation	NOUN
inlawrev-21605	341	28	”	"	PUNCT
inlawrev-21605	341	29	located	locate	VERB
inlawrev-21605	341	30	in	in	ADP
inlawrev-21605	341	31	“	"	PUNCT
inlawrev-21605	341	32	a	a	DET
inlawrev-21605	341	33	house	house	NOUN
inlawrev-21605	341	34	,	,	PUNCT
inlawrev-21605	341	35	condominium	condominium	NOUN
inlawrev-21605	341	36	,	,	PUNCT
inlawrev-21605	341	37	or	or	CCONJ
inlawrev-21605	341	38	apartment	apartment	NOUN
inlawrev-21605	341	39	in	in	ADP
inlawrev-21605	341	40	which	which	PRON
inlawrev-21605	341	41	rooms	room	NOUN
inlawrev-21605	341	42	,	,	PUNCT
inlawrev-21605	341	43	lodgings	lodging	NOUN
inlawrev-21605	341	44	,	,	PUNCT
inlawrev-21605	341	45	or	or	CCONJ
inlawrev-21605	341	46	accommodations	accommodation	NOUN
inlawrev-21605	341	47	are	be	AUX
inlawrev-21605	341	48	rented	rent	VERB
inlawrev-21605	341	49	or	or	CCONJ
inlawrev-21605	341	50	furnished	furnish	VERB
inlawrev-21605	341	51	for	for	ADP
inlawrev-21605	341	52	transient	transient	ADJ
inlawrev-21605	341	53	residential	residential	ADJ
inlawrev-21605	341	54	housing	housing	NOUN
inlawrev-21605	341	55	for	for	ADP
inlawrev-21605	341	56	consideration	consideration	NOUN
inlawrev-21605	341	57	”	"	PUNCT
inlawrev-21605	341	58	within	within	ADP
inlawrev-21605	341	59	indiana	indiana	PROPN
inlawrev-21605	341	60	,	,	PUNCT
inlawrev-21605	341	61	and	and	CCONJ
inlawrev-21605	341	62	the	the	DET
inlawrev-21605	341	63	facilitators	facilitator	NOUN
inlawrev-21605	341	64	who	who	PRON
inlawrev-21605	341	65	connect	connect	VERB
inlawrev-21605	341	66	those	those	DET
inlawrev-21605	341	67	providers	provider	NOUN
inlawrev-21605	341	68	to	to	ADP
inlawrev-21605	341	69	their	their	PRON
inlawrev-21605	341	70	customers	customer	NOUN
inlawrev-21605	341	71	(	(	PUNCT
inlawrev-21605	341	72	e.g.	e.g.	ADV
inlawrev-21605	341	73	,	,	PUNCT
inlawrev-21605	341	74	airbnb	airbnb	PROPN
inlawrev-21605	341	75	and	and	CCONJ
inlawrev-21605	341	76	its	its	PRON
inlawrev-21605	341	77	hosts	host	NOUN
inlawrev-21605	341	78	)	)	PUNCT
inlawrev-21605	341	79	,	,	PUNCT
inlawrev-21605	341	80	as	as	ADP
inlawrev-21605	341	81	retail	retail	ADJ
inlawrev-21605	341	82	merchants	merchant	NOUN
inlawrev-21605	341	83	who	who	PRON
inlawrev-21605	341	84	are	be	AUX
inlawrev-21605	341	85	subject	subject	ADJ
inlawrev-21605	341	86	to	to	ADP
inlawrev-21605	341	87	the	the	DET
inlawrev-21605	341	88	state	state	NOUN
inlawrev-21605	341	89	gross	gross	ADJ
inlawrev-21605	341	90	retail	retail	ADJ
inlawrev-21605	341	91	tax	tax	NOUN
inlawrev-21605	341	92	.	.	PUNCT
inlawrev-21605	342	1	in	in	ADP
inlawrev-21605	342	2	addition	addition	NOUN
inlawrev-21605	342	3	to	to	ADP
inlawrev-21605	342	4	collecting	collect	VERB
inlawrev-21605	342	5	and	and	CCONJ
inlawrev-21605	342	6	remitting	remit	VERB
inlawrev-21605	342	7	the	the	DET
inlawrev-21605	342	8	tax	tax	NOUN
inlawrev-21605	342	9	,	,	PUNCT
inlawrev-21605	342	10	the	the	DET
inlawrev-21605	342	11	lodging	lodging	NOUN
inlawrev-21605	342	12	providers	provider	NOUN
inlawrev-21605	342	13	and53	and53	VERB
inlawrev-21605	342	14	their	their	PRON
inlawrev-21605	342	15	facilitators	facilitator	NOUN
inlawrev-21605	342	16	must	must	AUX
inlawrev-21605	342	17	give	give	VERB
inlawrev-21605	342	18	their	their	PRON
inlawrev-21605	342	19	customers	customer	NOUN
inlawrev-21605	342	20	an	an	DET
inlawrev-21605	342	21	itemized	itemize	VERB
inlawrev-21605	342	22	statement	statement	NOUN
inlawrev-21605	342	23	showing	show	VERB
inlawrev-21605	342	24	that	that	SCONJ
inlawrev-21605	342	25	tax	tax	NOUN
inlawrev-21605	342	26	and	and	CCONJ
inlawrev-21605	342	27	any	any	DET
inlawrev-21605	342	28	part	part	NOUN
inlawrev-21605	342	29	of	of	ADP
inlawrev-21605	342	30	the	the	DET
inlawrev-21605	342	31	fee	fee	NOUN
inlawrev-21605	342	32	that	that	PRON
inlawrev-21605	342	33	goes	go	VERB
inlawrev-21605	342	34	to	to	ADP
inlawrev-21605	342	35	the	the	DET
inlawrev-21605	342	36	facilitator	facilitator	NOUN
inlawrev-21605	342	37	or	or	CCONJ
inlawrev-21605	342	38	face	face	VERB
inlawrev-21605	342	39	a	a	DET
inlawrev-21605	342	40	twenty	twenty	NUM
inlawrev-21605	342	41	-	-	PUNCT
inlawrev-21605	342	42	five	five	NUM
inlawrev-21605	342	43	dollar	dollar	NOUN
inlawrev-21605	342	44	penalty	penalty	NOUN
inlawrev-21605	342	45	per	per	ADP
inlawrev-21605	342	46	transaction.54	transaction.54	PROPN
inlawrev-21605	342	47	after	after	ADP
inlawrev-21605	342	48	studying	study	VERB
inlawrev-21605	342	49	the	the	DET
inlawrev-21605	342	50	matter	matter	NOUN
inlawrev-21605	342	51	in	in	ADP
inlawrev-21605	342	52	2015	2015	NUM
inlawrev-21605	342	53	,	,	PUNCT
inlawrev-21605	342	54	the	the	DET
inlawrev-21605	342	55	ga	ga	PROPN
inlawrev-21605	342	56	decided	decide	VERB
inlawrev-21605	342	57	to	to	PART
inlawrev-21605	342	58	exempt	exempt	VERB
inlawrev-21605	342	59	from	from	ADP
inlawrev-21605	342	60	tax	tax	NOUN
inlawrev-21605	342	61	any55	any55	NOUN
inlawrev-21605	342	62	transactions	transaction	NOUN
inlawrev-21605	342	63	involving	involve	VERB
inlawrev-21605	342	64	the	the	DET
inlawrev-21605	342	65	sale	sale	NOUN
inlawrev-21605	342	66	or	or	CCONJ
inlawrev-21605	342	67	lease	lease	NOUN
inlawrev-21605	342	68	of	of	ADP
inlawrev-21605	342	69	certain	certain	ADJ
inlawrev-21605	342	70	gold	gold	NOUN
inlawrev-21605	342	71	,	,	PUNCT
inlawrev-21605	342	72	silver	silver	NOUN
inlawrev-21605	342	73	,	,	PUNCT
inlawrev-21605	342	74	and	and	CCONJ
inlawrev-21605	342	75	platinum	platinum	NOUN
inlawrev-21605	342	76	coins	coin	NOUN
inlawrev-21605	342	77	minted	mint	VERB
inlawrev-21605	342	78	by	by	ADP
inlawrev-21605	342	79	the	the	DET
inlawrev-21605	342	80	u	u	NOUN
inlawrev-21605	342	81	.s	.s	NOUN
inlawrev-21605	342	82	.	.	PUNCT
inlawrev-21605	343	1	treasury	treasury	NOUN
inlawrev-21605	343	2	;	;	PUNCT
inlawrev-21605	343	3	coins	coin	NOUN
inlawrev-21605	343	4	issued	issue	VERB
inlawrev-21605	343	5	by	by	ADP
inlawrev-21605	343	6	the	the	DET
inlawrev-21605	343	7	states	state	NOUN
inlawrev-21605	343	8	;	;	PUNCT
inlawrev-21605	343	9	gold	gold	NOUN
inlawrev-21605	343	10	,	,	PUNCT
inlawrev-21605	343	11	silver	silver	NOUN
inlawrev-21605	343	12	,	,	PUNCT
inlawrev-21605	343	13	platinum	platinum	NOUN
inlawrev-21605	343	14	,	,	PUNCT
inlawrev-21605	343	15	or	or	CCONJ
inlawrev-21605	343	16	palladium	palladium	NOUN
inlawrev-21605	343	17	bullion	bullion	NOUN
inlawrev-21605	343	18	of	of	ADP
inlawrev-21605	343	19	sufficient	sufficient	ADJ
inlawrev-21605	343	20	quality	quality	NOUN
inlawrev-21605	343	21	;	;	PUNCT
inlawrev-21605	343	22	or	or	CCONJ
inlawrev-21605	343	23	legal	legal	ADJ
inlawrev-21605	343	24	tender	tender	NOUN
inlawrev-21605	343	25	.	.	PUNCT
inlawrev-21605	344	1	the	the	DET
inlawrev-21605	344	2	rental	rental	NOUN
inlawrev-21605	344	3	of	of	ADP
inlawrev-21605	344	4	storage	storage	NOUN
inlawrev-21605	344	5	for56	for56	VERB
inlawrev-21605	344	6	qualifying	qualify	VERB
inlawrev-21605	344	7	items	item	NOUN
inlawrev-21605	344	8	is	be	AUX
inlawrev-21605	344	9	also	also	ADV
inlawrev-21605	344	10	exem	exem	ADJ
inlawrev-21605	344	11	pt	pt	PROPN
inlawrev-21605	344	12	from	from	ADP
inlawrev-21605	344	13	tax	tax	NOUN
inlawrev-21605	344	14	.	.	PUNCT
inlawrev-21605	345	1	also	also	ADV
inlawrev-21605	345	2	,	,	PUNCT
inlawrev-21605	345	3	the	the	DET
inlawrev-21605	345	4	ga	ga	PROPN
inlawrev-21605	345	5	created	create	VERB
inlawrev-21605	345	6	a	a	DET
inlawrev-21605	345	7	presumption57	presumption57	NOUN
inlawrev-21605	345	8	in	in	ADP
inlawrev-21605	345	9	favor	favor	NOUN
inlawrev-21605	345	10	of	of	ADP
inlawrev-21605	345	11	a	a	DET
inlawrev-21605	345	12	state	state	NOUN
inlawrev-21605	345	13	use	use	NOUN
inlawrev-21605	345	14	tax	tax	NOUN
inlawrev-21605	345	15	exemption	exemption	NOUN
inlawrev-21605	345	16	for	for	ADP
inlawrev-21605	345	17	tangible	tangible	ADJ
inlawrev-21605	345	18	personal	personal	ADJ
inlawrev-21605	345	19	property	property	NOUN
inlawrev-21605	345	20	sold	sell	VERB
inlawrev-21605	345	21	to	to	ADP
inlawrev-21605	345	22	a	a	DET
inlawrev-21605	345	23	person	person	NOUN
inlawrev-21605	345	24	for	for	ADP
inlawrev-21605	345	25	use	use	NOUN
inlawrev-21605	345	26	in	in	ADP
inlawrev-21605	345	27	the	the	DET
inlawrev-21605	345	28	provision	provision	NOUN
inlawrev-21605	345	29	of	of	ADP
inlawrev-21605	345	30	qualified	qualified	ADJ
inlawrev-21605	345	31	public	public	ADJ
inlawrev-21605	345	32	transportation	transportation	NOUN
inlawrev-21605	345	33	when	when	SCONJ
inlawrev-21605	345	34	that	that	DET
inlawrev-21605	345	35	person	person	NOUN
inlawrev-21605	345	36	provides	provide	VERB
inlawrev-21605	345	37	a	a	DET
inlawrev-21605	345	38	signed	sign	VERB
inlawrev-21605	345	39	affirmation	affirmation	NOUN
inlawrev-21605	345	40	attesting	attest	VERB
inlawrev-21605	345	41	to	to	ADP
inlawrev-21605	345	42	that	that	DET
inlawrev-21605	345	43	use.58	use.58	ADJ
inlawrev-21605	345	44	transactions	transaction	NOUN
inlawrev-21605	345	45	involving	involve	VERB
inlawrev-21605	345	46	tangible	tangible	ADJ
inlawrev-21605	345	47	personal	personal	ADJ
inlawrev-21605	345	48	property	property	NOUN
inlawrev-21605	345	49	used	use	VERB
inlawrev-21605	345	50	in	in	ADP
inlawrev-21605	345	51	construction	construction	NOUN
inlawrev-21605	345	52	projects	project	NOUN
inlawrev-21605	345	53	also	also	ADV
inlawrev-21605	345	54	received	receive	VERB
inlawrev-21605	345	55	attention	attention	NOUN
inlawrev-21605	345	56	,	,	PUNCT
inlawrev-21605	345	57	with	with	ADP
inlawrev-21605	345	58	many	many	ADJ
inlawrev-21605	345	59	of	of	ADP
inlawrev-21605	345	60	the	the	DET
inlawrev-21605	345	61	changes	change	NOUN
inlawrev-21605	345	62	retroactively	retroactively	ADV
inlawrev-21605	345	63	effective	effective	ADJ
inlawrev-21605	345	64	on	on	ADP
inlawrev-21605	345	65	january	january	PROPN
inlawrev-21605	345	66	1	1	NUM
inlawrev-21605	345	67	,	,	PUNCT
inlawrev-21605	345	68	2010	2010	NUM
inlawrev-21605	345	69	.	.	PUNCT
inlawrev-21605	346	1	a	a	DET
inlawrev-21605	346	2	contractor	contractor	NOUN
inlawrev-21605	346	3	who	who	PRON
inlawrev-21605	346	4	disposes	dispose	VERB
inlawrev-21605	346	5	of	of	ADP
inlawrev-21605	346	6	tangible	tangible	ADJ
inlawrev-21605	346	7	personal	personal	ADJ
inlawrev-21605	346	8	property	property	NOUN
inlawrev-21605	346	9	,	,	PUNCT
inlawrev-21605	346	10	or	or	CCONJ
inlawrev-21605	346	11	who	who	PRON
inlawrev-21605	346	12	converts	convert	VERB
inlawrev-21605	346	13	it	it	PRON
inlawrev-21605	346	14	into	into	ADP
inlawrev-21605	346	15	real	real	ADJ
inlawrev-21605	346	16	property	property	NOUN
inlawrev-21605	346	17	,	,	PUNCT
inlawrev-21605	346	18	under	under	ADP
inlawrev-21605	346	19	a	a	DET
inlawrev-21605	346	20	time	time	NOUN
inlawrev-21605	346	21	and	and	CCONJ
inlawrev-21605	346	22	material	material	NOUN
inlawrev-21605	346	23	contract	contract	NOUN
inlawrev-21605	346	24	is	be	AUX
inlawrev-21605	346	25	required	require	VERB
inlawrev-21605	346	26	51	51	NUM
inlawrev-21605	346	27	.	.	PUNCT
inlawrev-21605	347	1	i	i	PRON
inlawrev-21605	347	2	d.	d.	PROPN
inlawrev-21605	347	3	§	§	PROPN
inlawrev-21605	347	4	4	4	NUM
inlawrev-21605	347	5	,	,	PUNCT
inlawrev-21605	347	6	2016	2016	NUM
inlawrev-21605	347	7	ind	ind	NOUN
inlawrev-21605	347	8	.	.	PUNCT
inlawrev-21605	348	1	acts	act	VERB
inlawrev-21605	348	2	at	at	ADP
inlawrev-21605	348	3	1996	1996	NUM
inlawrev-21605	348	4	-	-	SYM
inlawrev-21605	348	5	97	97	NUM
inlawrev-21605	348	6	(	(	PUNCT
inlawrev-21605	348	7	amending	amend	VERB
inlawrev-21605	348	8	ind	ind	NOUN
inlawrev-21605	348	9	.	.	PUNCT
inlawrev-21605	349	1	code	code	PROPN
inlawrev-21605	349	2	§	§	PROPN
inlawrev-21605	349	3	6	6	NUM
inlawrev-21605	349	4	-	-	SYM
inlawrev-21605	349	5	1.1	1.1	NUM
inlawrev-21605	349	6	-	-	NUM
inlawrev-21605	349	7	24.5	24.5	NUM
inlawrev-21605	349	8	-	-	PUNCT
inlawrev-21605	349	9	5	5	NUM
inlawrev-21605	349	10	)	)	PUNCT
inlawrev-21605	349	11	.	.	PUNCT
inlawrev-21605	350	1	the	the	DET
inlawrev-21605	350	2	former	former	ADJ
inlawrev-21605	350	3	window	window	NOUN
inlawrev-21605	350	4	ran	run	VERB
inlawrev-21605	350	5	from	from	ADP
inlawrev-21605	350	6	fifteen	fifteen	NUM
inlawrev-21605	350	7	to	to	ADP
inlawrev-21605	350	8	twenty	twenty	NUM
inlawrev-21605	350	9	-	-	PUNCT
inlawrev-21605	350	10	five	five	NUM
inlawrev-21605	350	11	days	day	NOUN
inlawrev-21605	350	12	.	.	PUNCT
inlawrev-21605	351	1	i	i	PRON
inlawrev-21605	351	2	d.	d.	PROPN
inlawrev-21605	351	3	52	52	NUM
inlawrev-21605	351	4	.	.	PUNCT
inlawrev-21605	352	1	i	i	PRON
inlawrev-21605	352	2	d.	d.	PROPN
inlawrev-21605	352	3	§	§	PROPN
inlawrev-21605	352	4	5	5	NUM
inlawrev-21605	352	5	,	,	PUNCT
inlawrev-21605	352	6	2016	2016	NUM
inlawrev-21605	352	7	ind	ind	NOUN
inlawrev-21605	352	8	.	.	PUNCT
inlawrev-21605	353	1	acts	act	VERB
inlawrev-21605	353	2	at	at	ADP
inlawrev-21605	353	3	1997	1997	NUM
inlawrev-21605	353	4	-	-	SYM
inlawrev-21605	353	5	98	98	NUM
inlawrev-21605	353	6	(	(	PUNCT
inlawrev-21605	353	7	amending	amend	VERB
inlawrev-21605	353	8	ind	ind	NOUN
inlawrev-21605	353	9	.	.	PUNCT
inlawrev-21605	354	1	code	code	PROPN
inlawrev-21605	354	2	§	§	PROPN
inlawrev-21605	354	3	6	6	NUM
inlawrev-21605	354	4	-	-	SYM
inlawrev-21605	354	5	1.1	1.1	NUM
inlawrev-21605	354	6	-	-	NUM
inlawrev-21605	354	7	24.5	24.5	NUM
inlawrev-21605	354	8	-	-	PUNCT
inlawrev-21605	354	9	6	6	NUM
inlawrev-21605	354	10	)	)	PUNCT
inlawrev-21605	354	11	.	.	PUNCT
inlawrev-21605	355	1	53	53	NUM
inlawrev-21605	355	2	.	.	PUNCT
inlawrev-21605	356	1	pub	pub	NOUN
inlawrev-21605	356	2	.	.	PUNCT
inlawrev-21605	357	1	l.	l.	PROPN
inlawrev-21605	357	2	no	no	INTJ
inlawrev-21605	357	3	.	.	PROPN
inlawrev-21605	358	1	181	181	NUM
inlawrev-21605	358	2	-	-	SYM
inlawrev-21605	358	3	2016	2016	NUM
inlawrev-21605	358	4	,	,	PUNCT
inlawrev-21605	358	5	§	§	PROPN
inlawrev-21605	358	6	19	19	NUM
inlawrev-21605	358	7	,	,	PUNCT
inlawrev-21605	358	8	2016	2016	NUM
inlawrev-21605	358	9	ind	ind	NOUN
inlawrev-21605	358	10	.	.	PUNCT
inlawrev-21605	359	1	acts	act	VERB
inlawrev-21605	359	2	1924	1924	NUM
inlawrev-21605	359	3	,	,	PUNCT
inlawrev-21605	359	4	1941	1941	NUM
inlawrev-21605	359	5	-	-	SYM
inlawrev-21605	359	6	42	42	NUM
inlawrev-21605	359	7	(	(	PUNCT
inlawrev-21605	359	8	amending	amend	VERB
inlawrev-21605	359	9	ind	ind	NOUN
inlawrev-21605	359	10	.	.	PUNCT
inlawrev-21605	360	1	code	code	PROPN
inlawrev-21605	360	2	§	§	PROPN
inlawrev-21605	360	3	6	6	NUM
inlawrev-21605	360	4	-	-	SYM
inlawrev-21605	360	5	2.54	2.54	NUM
inlawrev-21605	360	6	-	-	PUNCT
inlawrev-21605	360	7	4	4	NUM
inlawrev-21605	360	8	)	)	PUNCT
inlawrev-21605	360	9	.	.	PUNCT
inlawrev-21605	361	1	for	for	ADP
inlawrev-21605	361	2	this	this	DET
inlawrev-21605	361	3	purpose	purpose	NOUN
inlawrev-21605	361	4	,	,	PUNCT
inlawrev-21605	361	5	a	a	DET
inlawrev-21605	361	6	facilitator	facilitator	NOUN
inlawrev-21605	361	7	is	be	AUX
inlawrev-21605	361	8	a	a	DET
inlawrev-21605	361	9	person	person	NOUN
inlawrev-21605	361	10	who	who	PRON
inlawrev-21605	361	11	markets	market	VERB
inlawrev-21605	361	12	another	another	PRON
inlawrev-21605	361	13	’s	’s	PART
inlawrev-21605	361	14	rental	rental	ADJ
inlawrev-21605	361	15	lodgings	lodging	NOUN
inlawrev-21605	361	16	through	through	ADP
inlawrev-21605	361	17	the	the	DET
inlawrev-21605	361	18	internet	internet	NOUN
inlawrev-21605	361	19	to	to	ADP
inlawrev-21605	361	20	consumers	consumer	NOUN
inlawrev-21605	361	21	and	and	CCONJ
inlawrev-21605	361	22	who	who	PRON
inlawrev-21605	361	23	accepts	accept	VERB
inlawrev-21605	361	24	payment	payment	NOUN
inlawrev-21605	361	25	from	from	ADP
inlawrev-21605	361	26	those	those	DET
inlawrev-21605	361	27	consumers	consumer	NOUN
inlawrev-21605	361	28	for	for	ADP
inlawrev-21605	361	29	those	those	DET
inlawrev-21605	361	30	lodgings	lodging	NOUN
inlawrev-21605	361	31	.	.	PUNCT
inlawrev-21605	362	1	i	i	PRON
inlawrev-21605	362	2	d.	d.	PROPN
inlawrev-21605	362	3	§	§	PROPN
inlawrev-21605	362	4	16	16	NUM
inlawrev-21605	362	5	,	,	PUNCT
inlawrev-21605	362	6	2016	2016	NUM
inlawrev-21605	362	7	ind	ind	NOUN
inlawrev-21605	362	8	.	.	PUNCT
inlawrev-21605	363	1	acts	act	VERB
inlawrev-21605	363	2	at	at	ADP
inlawrev-21605	363	3	1938	1938	NUM
inlawrev-21605	363	4	-	-	SYM
inlawrev-21605	363	5	39	39	NUM
inlawrev-21605	363	6	(	(	PUNCT
inlawrev-21605	363	7	codified	codify	VERB
inlawrev-21605	363	8	at	at	ADP
inlawrev-21605	363	9	ind	ind	PROPN
inlawrev-21605	363	10	.	.	PUNCT
inlawrev-21605	364	1	code	code	PROPN
inlawrev-21605	364	2	§	§	PROPN
inlawrev-21605	364	3	6	6	NUM
inlawrev-21605	364	4	-	-	SYM
inlawrev-21605	364	5	2.5	2.5	NUM
inlawrev-21605	364	6	-	-	PUNCT
inlawrev-21605	364	7	1	1	NUM
inlawrev-21605	364	8	-	-	NUM
inlawrev-21605	364	9	19.5	19.5	NUM
inlawrev-21605	364	10	)	)	PUNCT
inlawrev-21605	364	11	.	.	PUNCT
inlawrev-21605	365	1	54	54	NUM
inlawrev-21605	365	2	.	.	PUNCT
inlawrev-21605	366	1	i	i	PRON
inlawrev-21605	366	2	d.	d.	PROPN
inlawrev-21605	366	3	§	§	PROPN
inlawrev-21605	366	4	20	20	NUM
inlawrev-21605	366	5	,	,	PUNCT
inlawrev-21605	366	6	2016	2016	NUM
inlawrev-21605	366	7	ind	ind	NOUN
inlawrev-21605	366	8	.	.	PUNCT
inlawrev-21605	367	1	acts	act	VERB
inlawrev-21605	367	2	at	at	ADP
inlawrev-21605	367	3	1942	1942	NUM
inlawrev-21605	367	4	(	(	PUNCT
inlawrev-21605	367	5	codified	codify	VERB
inlawrev-21605	367	6	at	at	ADP
inlawrev-21605	367	7	ind	ind	PROPN
inlawrev-21605	367	8	.	.	PUNCT
inlawrev-21605	368	1	code	code	PROPN
inlawrev-21605	368	2	§	§	PROPN
inlawrev-21605	368	3	6	6	NUM
inlawrev-21605	368	4	-	-	SYM
inlawrev-21605	368	5	2.5	2.5	NUM
inlawrev-21605	368	6	-	-	PUNCT
inlawrev-21605	368	7	4	4	NUM
inlawrev-21605	368	8	-	-	NUM
inlawrev-21605	368	9	4.2	4.2	NUM
inlawrev-21605	368	10	)	)	PUNCT
inlawrev-21605	368	11	.	.	PUNCT
inlawrev-21605	369	1	55	55	NUM
inlawrev-21605	369	2	.	.	PUNCT
inlawrev-21605	370	1	jegen	jegen	PROPN
inlawrev-21605	370	2	et	et	PROPN
inlawrev-21605	370	3	al	al	PROPN
inlawrev-21605	370	4	.	.	PROPN
inlawrev-21605	370	5	,	,	PUNCT
inlawrev-21605	370	6	2015	2015	NUM
inlawrev-21605	370	7	,	,	PUNCT
inlawrev-21605	370	8	supra	supra	NOUN
inlawrev-21605	370	9	note	note	NOUN
inlawrev-21605	370	10	1	1	NUM
inlawrev-21605	370	11	,	,	PUNCT
inlawrev-21605	370	12	at	at	ADP
inlawrev-21605	370	13	1245	1245	NUM
inlawrev-21605	370	14	-	-	SYM
inlawrev-21605	370	15	46	46	NUM
inlawrev-21605	370	16	.	.	PUNCT
inlawrev-21605	371	1	56	56	NUM
inlawrev-21605	371	2	.	.	PUNCT
inlawrev-21605	372	1	pub	pub	NOUN
inlawrev-21605	372	2	.	.	PUNCT
inlawrev-21605	373	1	l.	l.	PROPN
inlawrev-21605	373	2	no	no	INTJ
inlawrev-21605	373	3	.	.	PROPN
inlawrev-21605	374	1	195	195	NUM
inlawrev-21605	374	2	-	-	SYM
inlawrev-21605	374	3	2016	2016	NUM
inlawrev-21605	374	4	,	,	PUNCT
inlawrev-21605	374	5	§	§	PROPN
inlawrev-21605	374	6	1	1	NUM
inlawrev-21605	374	7	,	,	PUNCT
inlawrev-21605	374	8	2016	2016	NUM
inlawrev-21605	374	9	ind	ind	NOUN
inlawrev-21605	374	10	.	.	PUNCT
inlawrev-21605	375	1	acts	act	VERB
inlawrev-21605	375	2	2225	2225	NUM
inlawrev-21605	375	3	,	,	PUNCT
inlawrev-21605	375	4	2225	2225	NUM
inlawrev-21605	375	5	-	-	SYM
inlawrev-21605	375	6	26	26	NUM
inlawrev-21605	375	7	(	(	PUNCT
inlawrev-21605	375	8	codified	codify	VERB
inlawrev-21605	375	9	at	at	ADP
inlawrev-21605	375	10	ind	ind	PROPN
inlawrev-21605	375	11	.	.	PUNCT
inlawrev-21605	376	1	code	code	PROPN
inlawrev-21605	376	2	§	§	PROPN
inlawrev-21605	376	3	6	6	NUM
inlawrev-21605	376	4	-	-	SYM
inlawrev-21605	376	5	2.55	2.55	NUM
inlawrev-21605	376	6	-	-	NUM
inlawrev-21605	376	7	47	47	NUM
inlawrev-21605	376	8	)	)	PUNCT
inlawrev-21605	376	9	.	.	PUNCT
inlawrev-21605	377	1	57	57	NUM
inlawrev-21605	377	2	.	.	PUNCT
inlawrev-21605	378	1	i	i	PRON
inlawrev-21605	378	2	d.	d.	PROPN
inlawrev-21605	378	3	58	58	NUM
inlawrev-21605	378	4	.	.	PUNCT
inlawrev-21605	379	1	pub	pub	NOUN
inlawrev-21605	379	2	.	.	PUNCT
inlawrev-21605	380	1	l.	l.	PROPN
inlawrev-21605	380	2	no	no	INTJ
inlawrev-21605	380	3	.	.	PROPN
inlawrev-21605	381	1	204	204	NUM
inlawrev-21605	381	2	-	-	SYM
inlawrev-21605	381	3	2016	2016	NUM
inlawrev-21605	381	4	,	,	PUNCT
inlawrev-21605	381	5	§	§	PROPN
inlawrev-21605	381	6	14	14	NUM
inlawrev-21605	381	7	,	,	PUNCT
inlawrev-21605	381	8	2016	2016	NUM
inlawrev-21605	381	9	ind	ind	NOUN
inlawrev-21605	381	10	.	.	PUNCT
inlawrev-21605	382	1	acts	act	VERB
inlawrev-21605	382	2	2958	2958	NUM
inlawrev-21605	382	3	,	,	PUNCT
inlawrev-21605	382	4	2991	2991	NUM
inlawrev-21605	382	5	-	-	SYM
inlawrev-21605	382	6	92	92	NUM
inlawrev-21605	382	7	(	(	PUNCT
inlawrev-21605	382	8	codified	codify	VERB
inlawrev-21605	382	9	at	at	ADP
inlawrev-21605	382	10	ind	ind	PROPN
inlawrev-21605	382	11	.	.	PUNCT
inlawrev-21605	383	1	code	code	PROPN
inlawrev-21605	383	2	§	§	PROPN
inlawrev-21605	383	3	62.5	62.5	NUM
inlawrev-21605	383	4	-	-	SYM
inlawrev-21605	383	5	3	3	NUM
inlawrev-21605	383	6	-	-	NUM
inlawrev-21605	383	7	7.5	7.5	NUM
inlawrev-21605	383	8	)	)	PUNCT
inlawrev-21605	383	9	.	.	PUNCT
inlawrev-21605	384	1	2017	2017	NUM
inlawrev-21605	384	2	]	]	PUNCT
inlawrev-21605	384	3	taxation	taxation	NOUN
inlawrev-21605	384	4	1411	1411	NUM
inlawrev-21605	384	5	to	to	PART
inlawrev-21605	384	6	collect	collect	VERB
inlawrev-21605	384	7	and	and	CCONJ
inlawrev-21605	384	8	remit	remit	VERB
inlawrev-21605	384	9	the	the	DET
inlawrev-21605	384	10	state	state	NOUN
inlawrev-21605	384	11	gross	gross	ADJ
inlawrev-21605	384	12	retail	retail	ADJ
inlawrev-21605	384	13	tax	tax	NOUN
inlawrev-21605	384	14	on	on	ADP
inlawrev-21605	384	15	that	that	DET
inlawrev-21605	384	16	tangible	tangible	ADJ
inlawrev-21605	384	17	personal	personal	ADJ
inlawrev-21605	384	18	property.59	property.59	NOUN
inlawrev-21605	384	19	furthermore	furthermore	ADV
inlawrev-21605	384	20	,	,	PUNCT
inlawrev-21605	384	21	while	while	SCONJ
inlawrev-21605	384	22	the	the	DET
inlawrev-21605	384	23	state	state	NOUN
inlawrev-21605	384	24	use	use	NOUN
inlawrev-21605	384	25	tax	tax	NOUN
inlawrev-21605	384	26	does	do	AUX
inlawrev-21605	384	27	apply	apply	VERB
inlawrev-21605	384	28	to	to	ADP
inlawrev-21605	384	29	a	a	DET
inlawrev-21605	384	30	contractor	contractor	NOUN
inlawrev-21605	384	31	’s	’s	PART
inlawrev-21605	384	32	purchase	purchase	NOUN
inlawrev-21605	384	33	of	of	ADP
inlawrev-21605	384	34	tangible	tangible	ADJ
inlawrev-21605	384	35	personal	personal	ADJ
inlawrev-21605	384	36	property	property	NOUN
inlawrev-21605	384	37	for	for	ADP
inlawrev-21605	384	38	conversion	conversion	NOUN
inlawrev-21605	384	39	into	into	ADP
inlawrev-21605	384	40	real	real	ADJ
inlawrev-21605	384	41	property	property	NOUN
inlawrev-21605	384	42	,	,	PUNCT
inlawrev-21605	384	43	the	the	DET
inlawrev-21605	384	44	purchase	purchase	NOUN
inlawrev-21605	384	45	is	be	AUX
inlawrev-21605	384	46	exempt	exempt	ADJ
inlawrev-21605	384	47	if	if	SCONJ
inlawrev-21605	384	48	the	the	DET
inlawrev-21605	384	49	subsequent	subsequent	ADJ
inlawrev-21605	384	50	conversion	conversion	NOUN
inlawrev-21605	384	51	is	be	AUX
inlawrev-21605	384	52	covered	cover	VERB
inlawrev-21605	384	53	by	by	ADP
inlawrev-21605	384	54	a	a	DET
inlawrev-21605	384	55	time	time	NOUN
inlawrev-21605	384	56	and	and	CCONJ
inlawrev-21605	384	57	material	material	NOUN
inlawrev-21605	384	58	contract.60	contract.60	PROPN
inlawrev-21605	384	59	finally	finally	ADV
inlawrev-21605	384	60	,	,	PUNCT
inlawrev-21605	384	61	the	the	DET
inlawrev-21605	384	62	ga	ga	PROPN
inlawrev-21605	384	63	removed	remove	VERB
inlawrev-21605	384	64	the	the	DET
inlawrev-21605	384	65	“	"	PUNCT
inlawrev-21605	384	66	cutting	cutting	NOUN
inlawrev-21605	384	67	of	of	ADP
inlawrev-21605	384	68	steel	steel	NOUN
inlawrev-21605	384	69	bars	bar	NOUN
inlawrev-21605	384	70	into	into	ADP
inlawrev-21605	384	71	billets	billet	NOUN
inlawrev-21605	384	72	”	"	PUNCT
inlawrev-21605	384	73	from	from	ADP
inlawrev-21605	384	74	the	the	DET
inlawrev-21605	384	75	list	list	NOUN
inlawrev-21605	384	76	of	of	ADP
inlawrev-21605	384	77	manufacturing	manufacturing	NOUN
inlawrev-21605	384	78	activities	activity	NOUN
inlawrev-21605	384	79	that	that	PRON
inlawrev-21605	384	80	qualify	qualify	VERB
inlawrev-21605	384	81	for	for	ADP
inlawrev-21605	384	82	a	a	DET
inlawrev-21605	384	83	state	state	NOUN
inlawrev-21605	384	84	gross	gross	ADJ
inlawrev-21605	384	85	retail	retail	ADJ
inlawrev-21605	384	86	tax	tax	NOUN
inlawrev-21605	384	87	exemption	exemption	NOUN
inlawrev-21605	384	88	.	.	PUNCT
inlawrev-21605	385	1	61	61	NUM
inlawrev-21605	385	2	c.	c.	PROPN
inlawrev-21605	385	3	state	state	NOUN
inlawrev-21605	385	4	income	income	NOUN
inlawrev-21605	385	5	taxes	taxis	NOUN
inlawrev-21605	385	6	after	after	ADP
inlawrev-21605	385	7	several	several	ADJ
inlawrev-21605	385	8	years	year	NOUN
inlawrev-21605	385	9	of	of	ADP
inlawrev-21605	385	10	sustained	sustained	ADJ
inlawrev-21605	385	11	activity	activity	NOUN
inlawrev-21605	385	12	,	,	PUNCT
inlawrev-21605	385	13	the	the	DET
inlawrev-21605	385	14	state	state	NOUN
inlawrev-21605	385	15	income	income	NOUN
inlawrev-21605	385	16	tax	tax	NOUN
inlawrev-21605	385	17	area	area	NOUN
inlawrev-21605	385	18	was	be	AUX
inlawrev-21605	385	19	fairly	fairly	ADV
inlawrev-21605	385	20	quiet	quiet	ADJ
inlawrev-21605	385	21	in	in	ADP
inlawrev-21605	385	22	2016	2016	NUM
inlawrev-21605	385	23	.	.	PUNCT
inlawrev-21605	386	1	e	e	NOUN
inlawrev-21605	386	2	ffective	ffective	NOUN
inlawrev-21605	386	3	on	on	ADP
inlawrev-21605	386	4	january	january	PROPN
inlawrev-21605	386	5	1	1	NUM
inlawrev-21605	386	6	,	,	PUNCT
inlawrev-21605	386	7	2016	2016	NUM
inlawrev-21605	386	8	,	,	PUNCT
inlawrev-21605	386	9	the	the	DET
inlawrev-21605	386	10	ga	ga	PROPN
inlawrev-21605	386	11	updated	update	VERB
inlawrev-21605	386	12	its	its	PRON
inlawrev-21605	386	13	definition	definition	NOUN
inlawrev-21605	386	14	of	of	ADP
inlawrev-21605	386	15	“	"	PUNCT
inlawrev-21605	386	16	internal	internal	ADJ
inlawrev-21605	386	17	revenue	revenue	NOUN
inlawrev-21605	386	18	code	code	NOUN
inlawrev-21605	386	19	”	"	PUNCT
inlawrev-21605	386	20	to	to	PART
inlawrev-21605	386	21	mean	mean	VERB
inlawrev-21605	386	22	the	the	DET
inlawrev-21605	386	23	irc	irc	NOUN
inlawrev-21605	386	24	in	in	ADP
inlawrev-21605	386	25	effect	effect	NOUN
inlawrev-21605	386	26	on	on	ADP
inlawrev-21605	386	27	january	january	PROPN
inlawrev-21605	386	28	1	1	NUM
inlawrev-21605	386	29	,	,	PUNCT
inlawrev-21605	386	30	2016	2016	NUM
inlawrev-21605	386	31	,	,	PUNCT
inlawrev-21605	386	32	rather	rather	ADV
inlawrev-21605	386	33	than	than	ADP
inlawrev-21605	386	34	the	the	DET
inlawrev-21605	386	35	one	one	NOUN
inlawrev-21605	386	36	in	in	ADP
inlawrev-21605	386	37	effect	effect	NOUN
inlawrev-21605	386	38	on	on	ADP
inlawrev-21605	386	39	january	january	PROPN
inlawrev-21605	386	40	1	1	NUM
inlawrev-21605	386	41	,	,	PUNCT
inlawrev-21605	386	42	2015	2015	NUM
inlawrev-21605	386	43	,	,	PUNCT
inlawrev-21605	386	44	and	and	CCONJ
inlawrev-21605	386	45	incorporated	incorporate	VERB
inlawrev-21605	386	46	the	the	DET
inlawrev-21605	386	47	t	t	PROPN
inlawrev-21605	386	48	reasury	reasury	NOUN
inlawrev-21605	386	49	regulations	regulation	NOUN
inlawrev-21605	386	50	in	in	ADP
inlawrev-21605	386	51	effect	effect	NOUN
inlawrev-21605	386	52	on	on	ADP
inlawrev-21605	386	53	january	january	PROPN
inlawrev-21605	386	54	1	1	NUM
inlawrev-21605	386	55	,	,	PUNCT
inlawrev-21605	386	56	2016	2016	NUM
inlawrev-21605	386	57	,	,	PUNCT
inlawrev-21605	386	58	rather	rather	ADV
inlawrev-21605	386	59	than	than	ADP
inlawrev-21605	386	60	those	those	PRON
inlawrev-21605	386	61	in	in	ADP
inlawrev-21605	386	62	effect	effect	NOUN
inlawrev-21605	386	63	on	on	ADP
inlawrev-21605	386	64	january	january	PROPN
inlawrev-21605	386	65	1	1	NUM
inlawrev-21605	386	66	,	,	PUNCT
inlawrev-21605	386	67	2015	2015	NUM
inlawrev-21605	386	68	.	.	PUNCT
inlawrev-21605	387	1	the	the	DET
inlawrev-21605	387	2	ga	ga	PROPN
inlawrev-21605	387	3	also	also	ADV
inlawrev-21605	387	4	ordered	order	VERB
inlawrev-21605	387	5	the	the	DET
inlawrev-21605	387	6	legislative	legislative	ADJ
inlawrev-21605	387	7	service	service	NOUN
inlawrev-21605	387	8	agency	agency	NOUN
inlawrev-21605	387	9	to	to	PART
inlawrev-21605	387	10	study	study	VERB
inlawrev-21605	387	11	“	"	PUNCT
inlawrev-21605	387	12	[	[	PUNCT
inlawrev-21605	387	13	t]he62	t]he62	NOUN
inlawrev-21605	387	14	combined	combine	VERB
inlawrev-21605	387	15	reporting	reporting	NOUN
inlawrev-21605	387	16	approach	approach	NOUN
inlawrev-21605	387	17	to	to	ADP
inlawrev-21605	387	18	apportioning	apportion	VERB
inlawrev-21605	387	19	income	income	NOUN
inlawrev-21605	387	20	for	for	ADP
inlawrev-21605	387	21	income	income	NOUN
inlawrev-21605	387	22	tax	tax	NOUN
inlawrev-21605	387	23	purposes	purpose	NOUN
inlawrev-21605	387	24	”	"	PUNCT
inlawrev-21605	387	25	and	and	CCONJ
inlawrev-21605	387	26	“	"	PUNCT
inlawrev-21605	387	27	[	[	X
inlawrev-21605	387	28	i]ssues	i]ssue	NOUN
inlawrev-21605	387	29	related	relate	VERB
inlawrev-21605	387	30	to	to	PART
inlawrev-21605	387	31	transfer	transfer	VERB
inlawrev-21605	387	32	pricing	pricing	NOUN
inlawrev-21605	387	33	.	.	PUNCT
inlawrev-21605	387	34	”	"	PUNCT
inlawrev-21605	388	1	in	in	ADP
inlawrev-21605	388	2	addition	addition	NOUN
inlawrev-21605	388	3	,	,	PUNCT
inlawrev-21605	388	4	the	the	DET
inlawrev-21605	388	5	ga	ga	PROPN
inlawrev-21605	388	6	made	make	VERB
inlawrev-21605	388	7	a	a	DET
inlawrev-21605	388	8	handful	handful	NOUN
inlawrev-21605	388	9	of63	of63	PROPN
inlawrev-21605	388	10	minor	minor	ADJ
inlawrev-21605	388	11	,	,	PUNCT
inlawrev-21605	388	12	unrelated	unrelated	ADJ
inlawrev-21605	388	13	changes	change	NOUN
inlawrev-21605	388	14	.	.	PUNCT
inlawrev-21605	389	1	first	first	ADV
inlawrev-21605	389	2	,	,	PUNCT
inlawrev-21605	389	3	on	on	ADP
inlawrev-21605	389	4	the	the	DET
inlawrev-21605	389	5	education	education	NOUN
inlawrev-21605	389	6	front	front	NOUN
inlawrev-21605	389	7	the	the	DET
inlawrev-21605	389	8	ga	ga	PROPN
inlawrev-21605	389	9	eliminated	eliminate	VERB
inlawrev-21605	389	10	the	the	DET
inlawrev-21605	389	11	tax	tax	NOUN
inlawrev-21605	389	12	credit	credit	NOUN
inlawrev-21605	389	13	for	for	ADP
inlawrev-21605	389	14	contributions	contribution	NOUN
inlawrev-21605	389	15	to	to	ADP
inlawrev-21605	389	16	the	the	DET
inlawrev-21605	389	17	21st	21st	ADJ
inlawrev-21605	389	18	century	century	NOUN
inlawrev-21605	389	19	scholars	scholar	NOUN
inlawrev-21605	389	20	program	program	NOUN
inlawrev-21605	389	21	support	support	NOUN
inlawrev-21605	389	22	fund	fund	NOUN
inlawrev-21605	389	23	and	and	CCONJ
inlawrev-21605	389	24	established	establish	VERB
inlawrev-21605	389	25	the64	the64	NOUN
inlawrev-21605	389	26	existence	existence	NOUN
inlawrev-21605	389	27	of	of	ADP
inlawrev-21605	389	28	a	a	DET
inlawrev-21605	389	29	ble	ble	ADJ
inlawrev-21605	389	30	accounts	account	NOUN
inlawrev-21605	389	31	that	that	PRON
inlawrev-21605	389	32	satisfy	satisfy	VERB
inlawrev-21605	389	33	the	the	DET
inlawrev-21605	389	34	requirements	requirement	NOUN
inlawrev-21605	389	35	for	for	ADP
inlawrev-21605	389	36	a	a	DET
inlawrev-21605	389	37	“	"	PUNCT
inlawrev-21605	389	38	qualified	qualified	ADJ
inlawrev-21605	389	39	able	able	ADJ
inlawrev-21605	389	40	program	program	NOUN
inlawrev-21605	389	41	”	"	PUNCT
inlawrev-21605	389	42	under	under	ADP
inlawrev-21605	389	43	irc	irc	PROPN
inlawrev-21605	389	44	section	section	NOUN
inlawrev-21605	389	45	529a	529a	PROPN
inlawrev-21605	389	46	.	.	PUNCT
inlawrev-21605	390	1	second	second	ADJ
inlawrev-21605	390	2	,	,	PUNCT
inlawrev-21605	390	3	beginning	begin	VERB
inlawrev-21605	390	4	in	in	ADP
inlawrev-21605	390	5	2018	2018	NUM
inlawrev-21605	390	6	an	an	DET
inlawrev-21605	390	7	individual65	individual65	NOUN
inlawrev-21605	390	8	who	who	PRON
inlawrev-21605	390	9	is	be	AUX
inlawrev-21605	390	10	the	the	DET
inlawrev-21605	390	11	legal	legal	ADJ
inlawrev-21605	390	12	guardian	guardian	NOUN
inlawrev-21605	390	13	of	of	ADP
inlawrev-21605	390	14	a	a	DET
inlawrev-21605	390	15	dependent	dependent	ADJ
inlawrev-21605	390	16	(	(	PUNCT
inlawrev-21605	390	17	as	as	SCONJ
inlawrev-21605	390	18	that	that	DET
inlawrev-21605	390	19	term	term	NOUN
inlawrev-21605	390	20	is	be	AUX
inlawrev-21605	390	21	defined	define	VERB
inlawrev-21605	390	22	in	in	ADP
inlawrev-21605	390	23	irc	irc	PROPN
inlawrev-21605	390	24	section	section	NOUN
inlawrev-21605	390	25	151(c	151(c	PROPN
inlawrev-21605	390	26	)	)	PUNCT
inlawrev-21605	390	27	)	)	PUNCT
inlawrev-21605	390	28	who	who	PRON
inlawrev-21605	390	29	is	be	AUX
inlawrev-21605	390	30	less	less	ADJ
inlawrev-21605	390	31	than	than	ADP
inlawrev-21605	390	32	nineteen	nineteen	NUM
inlawrev-21605	390	33	years	year	NOUN
inlawrev-21605	390	34	old	old	ADJ
inlawrev-21605	390	35	(	(	PUNCT
inlawrev-21605	390	36	or	or	CCONJ
inlawrev-21605	390	37	less	less	ADJ
inlawrev-21605	390	38	than	than	ADP
inlawrev-21605	390	39	twenty	twenty	NUM
inlawrev-21605	390	40	-	-	PUNCT
inlawrev-21605	390	41	four	four	NUM
inlawrev-21605	390	42	years	year	NOUN
inlawrev-21605	390	43	old	old	ADJ
inlawrev-21605	390	44	,	,	PUNCT
inlawrev-21605	390	45	if	if	SCONJ
inlawrev-21605	390	46	59	59	NUM
inlawrev-21605	390	47	.	.	PUNCT
inlawrev-21605	391	1	pub	pub	NOUN
inlawrev-21605	391	2	.	.	PUNCT
inlawrev-21605	392	1	l.	l.	PROPN
inlawrev-21605	392	2	no	no	INTJ
inlawrev-21605	392	3	.	.	PROPN
inlawrev-21605	393	1	181	181	NUM
inlawrev-21605	393	2	-	-	SYM
inlawrev-21605	393	3	2016	2016	NUM
inlawrev-21605	393	4	,	,	PUNCT
inlawrev-21605	393	5	§	§	PROPN
inlawrev-21605	393	6	21	21	NUM
inlawrev-21605	393	7	,	,	PUNCT
inlawrev-21605	393	8	2016	2016	NUM
inlawrev-21605	393	9	ind	ind	NOUN
inlawrev-21605	393	10	.	.	PUNCT
inlawrev-21605	394	1	acts	act	VERB
inlawrev-21605	394	2	at	at	ADP
inlawrev-21605	394	3	1943	1943	NUM
inlawrev-21605	394	4	(	(	PUNCT
inlawrev-21605	394	5	amending	amend	VERB
inlawrev-21605	394	6	ind	ind	NOUN
inlawrev-21605	394	7	.	.	PUNCT
inlawrev-21605	395	1	code	code	PROPN
inlawrev-21605	395	2	§	§	PROPN
inlawrev-21605	395	3	6	6	NUM
inlawrev-21605	395	4	-	-	SYM
inlawrev-21605	395	5	2.5	2.5	NUM
inlawrev-21605	395	6	-	-	PUNCT
inlawrev-21605	395	7	4	4	NUM
inlawrev-21605	395	8	-	-	NUM
inlawrev-21605	395	9	9	9	NUM
inlawrev-21605	395	10	)	)	PUNCT
inlawrev-21605	395	11	.	.	PUNCT
inlawrev-21605	396	1	for	for	ADP
inlawrev-21605	396	2	this	this	DET
inlawrev-21605	396	3	purpose	purpose	NOUN
inlawrev-21605	396	4	,	,	PUNCT
inlawrev-21605	396	5	a	a	DET
inlawrev-21605	396	6	contractor	contractor	NOUN
inlawrev-21605	396	7	is	be	AUX
inlawrev-21605	396	8	“	"	PUNCT
inlawrev-21605	396	9	any	any	DET
inlawrev-21605	396	10	person	person	NOUN
inlawrev-21605	396	11	engaged	engage	VERB
inlawrev-21605	396	12	in	in	ADP
inlawrev-21605	396	13	converting	convert	VERB
inlawrev-21605	396	14	construction	construction	NOUN
inlawrev-21605	396	15	material	material	NOUN
inlawrev-21605	396	16	into	into	ADP
inlawrev-21605	396	17	real	real	ADJ
inlawrev-21605	396	18	property	property	NOUN
inlawrev-21605	396	19	on	on	ADP
inlawrev-21605	396	20	behalf	behalf	NOUN
inlawrev-21605	396	21	of	of	ADP
inlawrev-21605	396	22	another	another	DET
inlawrev-21605	396	23	person	person	NOUN
inlawrev-21605	396	24	,	,	PUNCT
inlawrev-21605	396	25	”	"	PUNCT
inlawrev-21605	396	26	i	i	PROPN
inlawrev-21605	396	27	d.	d.	PROPN
inlawrev-21605	396	28	§	§	PROPN
inlawrev-21605	396	29	15	15	NUM
inlawrev-21605	396	30	,	,	PUNCT
inlawrev-21605	396	31	2016	2016	NUM
inlawrev-21605	396	32	ind	ind	NOUN
inlawrev-21605	396	33	.	.	PUNCT
inlawrev-21605	397	1	acts	act	VERB
inlawrev-21605	397	2	at	at	ADP
inlawrev-21605	397	3	1938	1938	NUM
inlawrev-21605	397	4	(	(	PUNCT
inlawrev-21605	397	5	codified	codify	VERB
inlawrev-21605	397	6	at	at	ADP
inlawrev-21605	397	7	ind	ind	PROPN
inlawrev-21605	397	8	.	.	PUNCT
inlawrev-21605	398	1	code	code	PROPN
inlawrev-21605	398	2	§	§	PROPN
inlawrev-21605	398	3	62.5	62.5	NUM
inlawrev-21605	398	4	-	-	SYM
inlawrev-21605	398	5	1	1	NUM
inlawrev-21605	398	6	-	-	NUM
inlawrev-21605	398	7	14.9	14.9	NUM
inlawrev-21605	398	8	)	)	PUNCT
inlawrev-21605	398	9	,	,	PUNCT
inlawrev-21605	398	10	and	and	CCONJ
inlawrev-21605	398	11	a	a	DET
inlawrev-21605	398	12	time	time	NOUN
inlawrev-21605	398	13	and	and	CCONJ
inlawrev-21605	398	14	material	material	NOUN
inlawrev-21605	398	15	contact	contact	NOUN
inlawrev-21605	398	16	is	be	AUX
inlawrev-21605	398	17	“	"	PUNCT
inlawrev-21605	398	18	a	a	DET
inlawrev-21605	398	19	contract	contract	NOUN
inlawrev-21605	398	20	in	in	ADP
inlawrev-21605	398	21	which	which	PRON
inlawrev-21605	398	22	the	the	DET
inlawrev-21605	398	23	cost	cost	NOUN
inlawrev-21605	398	24	of	of	ADP
inlawrev-21605	398	25	construction	construction	NOUN
inlawrev-21605	398	26	material	material	NOUN
inlawrev-21605	398	27	and	and	CCONJ
inlawrev-21605	398	28	the	the	DET
inlawrev-21605	398	29	cost	cost	NOUN
inlawrev-21605	398	30	of	of	ADP
inlawrev-21605	398	31	labor	labor	NOUN
inlawrev-21605	398	32	or	or	CCONJ
inlawrev-21605	398	33	other	other	ADJ
inlawrev-21605	398	34	charges	charge	NOUN
inlawrev-21605	398	35	are	be	AUX
inlawrev-21605	398	36	stated	state	VERB
inlawrev-21605	398	37	separately	separately	ADV
inlawrev-21605	398	38	.	.	PUNCT
inlawrev-21605	398	39	”	"	PUNCT
inlawrev-21605	399	1	i	i	PRON
inlawrev-21605	399	2	d.	d.	PROPN
inlawrev-21605	399	3	§	§	PROPN
inlawrev-21605	399	4	17	17	NUM
inlawrev-21605	399	5	,	,	PUNCT
inlawrev-21605	399	6	2016	2016	NUM
inlawrev-21605	399	7	ind	ind	NOUN
inlawrev-21605	399	8	.	.	PUNCT
inlawrev-21605	400	1	acts	act	VERB
inlawrev-21605	400	2	at	at	ADP
inlawrev-21605	400	3	1939	1939	NUM
inlawrev-21605	400	4	(	(	PUNCT
inlawrev-21605	400	5	codified	codify	VERB
inlawrev-21605	400	6	at	at	ADP
inlawrev-21605	400	7	ind	ind	PROPN
inlawrev-21605	400	8	.	.	PUNCT
inlawrev-21605	401	1	code	code	PROPN
inlawrev-21605	401	2	§	§	PROPN
inlawrev-21605	401	3	6	6	NUM
inlawrev-21605	401	4	-	-	SYM
inlawrev-21605	401	5	2.5	2.5	NUM
inlawrev-21605	401	6	-	-	PUNCT
inlawrev-21605	401	7	1	1	NUM
inlawrev-21605	401	8	-	-	NUM
inlawrev-21605	401	9	27.7	27.7	NUM
inlawrev-21605	401	10	)	)	PUNCT
inlawrev-21605	401	11	.	.	PUNCT
inlawrev-21605	402	1	60	60	NUM
inlawrev-21605	402	2	.	.	PUNCT
inlawrev-21605	403	1	i	i	PRON
inlawrev-21605	403	2	d.	d.	PROPN
inlawrev-21605	403	3	§	§	PROPN
inlawrev-21605	403	4	18	18	NUM
inlawrev-21605	403	5	,	,	PUNCT
inlawrev-21605	403	6	2016	2016	NUM
inlawrev-21605	403	7	ind	ind	NOUN
inlawrev-21605	403	8	.	.	PUNCT
inlawrev-21605	404	1	acts	act	VERB
inlawrev-21605	404	2	at	at	ADP
inlawrev-21605	404	3	1939	1939	NUM
inlawrev-21605	404	4	-	-	SYM
inlawrev-21605	404	5	41	41	NUM
inlawrev-21605	404	6	(	(	PUNCT
inlawrev-21605	404	7	amending	amend	VERB
inlawrev-21605	404	8	ind	ind	NOUN
inlawrev-21605	404	9	.	.	PUNCT
inlawrev-21605	405	1	code	code	PROPN
inlawrev-21605	405	2	§	§	PROPN
inlawrev-21605	405	3	6	6	NUM
inlawrev-21605	405	4	-	-	SYM
inlawrev-21605	405	5	2.5	2.5	NUM
inlawrev-21605	405	6	-	-	PUNCT
inlawrev-21605	405	7	3	3	NUM
inlawrev-21605	405	8	-	-	SYM
inlawrev-21605	405	9	2	2	NUM
inlawrev-21605	405	10	)	)	PUNCT
inlawrev-21605	405	11	.	.	PUNCT
inlawrev-21605	406	1	61	61	NUM
inlawrev-21605	406	2	.	.	PUNCT
inlawrev-21605	407	1	i	i	PRON
inlawrev-21605	407	2	d.	d.	PROPN
inlawrev-21605	407	3	§	§	PROPN
inlawrev-21605	407	4	22	22	NUM
inlawrev-21605	407	5	,	,	PUNCT
inlawrev-21605	407	6	2016	2016	NUM
inlawrev-21605	407	7	ind	ind	NOUN
inlawrev-21605	407	8	.	.	PUNCT
inlawrev-21605	408	1	acts	act	VERB
inlawrev-21605	408	2	at	at	ADP
inlawrev-21605	408	3	1943	1943	NUM
inlawrev-21605	408	4	-	-	SYM
inlawrev-21605	408	5	44	44	NUM
inlawrev-21605	408	6	(	(	PUNCT
inlawrev-21605	408	7	amending	amend	VERB
inlawrev-21605	408	8	ind	ind	NOUN
inlawrev-21605	408	9	.	.	PUNCT
inlawrev-21605	409	1	code	code	PROPN
inlawrev-21605	409	2	§	§	PROPN
inlawrev-21605	409	3	6	6	NUM
inlawrev-21605	409	4	-	-	SYM
inlawrev-21605	409	5	2.5	2.5	NUM
inlawrev-21605	409	6	-	-	PUNCT
inlawrev-21605	409	7	5	5	NUM
inlawrev-21605	409	8	-	-	SYM
inlawrev-21605	409	9	3	3	NUM
inlawrev-21605	409	10	)	)	PUNCT
inlawrev-21605	409	11	.	.	PUNCT
inlawrev-21605	410	1	62	62	NUM
inlawrev-21605	410	2	.	.	PUNCT
inlawrev-21605	411	1	pub	pub	NOUN
inlawrev-21605	411	2	.	.	PUNCT
inlawrev-21605	412	1	l.	l.	PROPN
inlawrev-21605	412	2	no	no	INTJ
inlawrev-21605	412	3	.	.	PROPN
inlawrev-21605	413	1	204	204	NUM
inlawrev-21605	413	2	-	-	SYM
inlawrev-21605	413	3	2016	2016	NUM
inlawrev-21605	413	4	,	,	PUNCT
inlawrev-21605	413	5	§	§	PROPN
inlawrev-21605	413	6	15	15	NUM
inlawrev-21605	413	7	,	,	PUNCT
inlawrev-21605	413	8	2016	2016	NUM
inlawrev-21605	413	9	ind	ind	NOUN
inlawrev-21605	413	10	.	.	PUNCT
inlawrev-21605	414	1	acts	act	VERB
inlawrev-21605	414	2	at	at	ADP
inlawrev-21605	414	3	2992	2992	NUM
inlawrev-21605	414	4	-	-	SYM
inlawrev-21605	414	5	93	93	NUM
inlawrev-21605	414	6	(	(	PUNCT
inlawrev-21605	414	7	amending	amend	VERB
inlawrev-21605	414	8	ind	ind	NOUN
inlawrev-21605	414	9	.	.	PUNCT
inlawrev-21605	415	1	code	code	PROPN
inlawrev-21605	415	2	§	§	PROPN
inlawrev-21605	415	3	6	6	NUM
inlawrev-21605	415	4	-	-	SYM
inlawrev-21605	415	5	3	3	NUM
inlawrev-21605	415	6	-	-	PUNCT
inlawrev-21605	415	7	1	1	NUM
inlawrev-21605	415	8	-	-	NUM
inlawrev-21605	415	9	11	11	NUM
inlawrev-21605	415	10	)	)	PUNCT
inlawrev-21605	415	11	.	.	PUNCT
inlawrev-21605	416	1	63	63	NUM
inlawrev-21605	416	2	.	.	PUNCT
inlawrev-21605	417	1	pub	pub	NOUN
inlawrev-21605	417	2	.	.	PUNCT
inlawrev-21605	418	1	l.	l.	PROPN
inlawrev-21605	418	2	no	no	INTJ
inlawrev-21605	418	3	.	.	PROPN
inlawrev-21605	419	1	185	185	NUM
inlawrev-21605	419	2	-	-	SYM
inlawrev-21605	419	3	2016	2016	NUM
inlawrev-21605	419	4	,	,	PUNCT
inlawrev-21605	419	5	§	§	PROPN
inlawrev-21605	419	6	1	1	NUM
inlawrev-21605	419	7	,	,	PUNCT
inlawrev-21605	419	8	2016	2016	NUM
inlawrev-21605	419	9	ind	ind	NOUN
inlawrev-21605	419	10	.	.	PUNCT
inlawrev-21605	420	1	acts	act	VERB
inlawrev-21605	420	2	2085	2085	NUM
inlawrev-21605	420	3	,	,	PUNCT
inlawrev-21605	420	4	2085	2085	NUM
inlawrev-21605	420	5	-	-	SYM
inlawrev-21605	420	6	86	86	NUM
inlawrev-21605	420	7	.	.	PUNCT
inlawrev-21605	421	1	the	the	DET
inlawrev-21605	421	2	ga	ga	PROPN
inlawrev-21605	421	3	made	make	VERB
inlawrev-21605	421	4	some	some	DET
inlawrev-21605	421	5	changes	change	NOUN
inlawrev-21605	421	6	in	in	ADP
inlawrev-21605	421	7	this	this	DET
inlawrev-21605	421	8	area	area	NOUN
inlawrev-21605	421	9	during	during	ADP
inlawrev-21605	421	10	2015	2015	NUM
inlawrev-21605	421	11	and	and	CCONJ
inlawrev-21605	421	12	presumably	presumably	ADV
inlawrev-21605	421	13	intends	intend	VERB
inlawrev-21605	421	14	to	to	PART
inlawrev-21605	421	15	return	return	VERB
inlawrev-21605	421	16	to	to	ADP
inlawrev-21605	421	17	it	it	PRON
inlawrev-21605	421	18	in	in	ADP
inlawrev-21605	421	19	2017	2017	NUM
inlawrev-21605	421	20	.	.	PUNCT
inlawrev-21605	422	1	see	see	VERB
inlawrev-21605	422	2	jegen	jegen	PROPN
inlawrev-21605	422	3	et	et	PROPN
inlawrev-21605	422	4	al	al	PROPN
inlawrev-21605	422	5	.	.	PROPN
inlawrev-21605	422	6	,	,	PUNCT
inlawrev-21605	422	7	2015	2015	NUM
inlawrev-21605	422	8	,	,	PUNCT
inlawrev-21605	422	9	supra	supra	NOUN
inlawrev-21605	422	10	note	note	NOUN
inlawrev-21605	422	11	1	1	NUM
inlawrev-21605	422	12	,	,	PUNCT
inlawrev-21605	422	13	at	at	ADP
inlawrev-21605	422	14	1248	1248	NUM
inlawrev-21605	422	15	-	-	SYM
inlawrev-21605	422	16	49	49	NUM
inlawrev-21605	422	17	(	(	PUNCT
inlawrev-21605	422	18	discussing	discuss	VERB
inlawrev-21605	422	19	the	the	DET
inlawrev-21605	422	20	ga	ga	PROPN
inlawrev-21605	422	21	’s	’s	PART
inlawrev-21605	422	22	revision	revision	NOUN
inlawrev-21605	422	23	of	of	ADP
inlawrev-21605	422	24	the	the	DET
inlawrev-21605	422	25	business	business	NOUN
inlawrev-21605	422	26	income	income	NOUN
inlawrev-21605	422	27	definition	definition	NOUN
inlawrev-21605	422	28	,	,	PUNCT
inlawrev-21605	422	29	elimination	elimination	NOUN
inlawrev-21605	422	30	of	of	ADP
inlawrev-21605	422	31	the	the	DET
inlawrev-21605	422	32	throwback	throwback	PROPN
inlawrev-21605	422	33	rule	rule	NOUN
inlawrev-21605	422	34	for	for	ADP
inlawrev-21605	422	35	income	income	NOUN
inlawrev-21605	422	36	sourcing	sourcing	NOUN
inlawrev-21605	422	37	,	,	PUNCT
inlawrev-21605	422	38	and	and	CCONJ
inlawrev-21605	422	39	adjustment	adjustment	NOUN
inlawrev-21605	422	40	of	of	ADP
inlawrev-21605	422	41	the	the	DET
inlawrev-21605	422	42	rules	rule	NOUN
inlawrev-21605	422	43	covering	cover	VERB
inlawrev-21605	422	44	intercompany	intercompany	NOUN
inlawrev-21605	422	45	interest	interest	NOUN
inlawrev-21605	422	46	)	)	PUNCT
inlawrev-21605	422	47	.	.	PUNCT
inlawrev-21605	423	1	64	64	NUM
inlawrev-21605	423	2	.	.	PUNCT
inlawrev-21605	424	1	pub	pub	NOUN
inlawrev-21605	424	2	.	.	PUNCT
inlawrev-21605	425	1	l.	l.	PROPN
inlawrev-21605	425	2	no	no	INTJ
inlawrev-21605	425	3	.	.	PROPN
inlawrev-21605	426	1	181	181	NUM
inlawrev-21605	426	2	-	-	SYM
inlawrev-21605	426	3	2016	2016	NUM
inlawrev-21605	426	4	,	,	PUNCT
inlawrev-21605	426	5	§	§	PROPN
inlawrev-21605	426	6	24	24	NUM
inlawrev-21605	426	7	,	,	PUNCT
inlawrev-21605	426	8	2016	2016	NUM
inlawrev-21605	426	9	ind	ind	NOUN
inlawrev-21605	426	10	.	.	PUNCT
inlawrev-21605	427	1	acts	act	VERB
inlawrev-21605	427	2	at	at	ADP
inlawrev-21605	427	3	1945	1945	NUM
inlawrev-21605	427	4	-	-	SYM
inlawrev-21605	427	5	55	55	NUM
inlawrev-21605	427	6	(	(	PUNCT
inlawrev-21605	427	7	amending	amend	VERB
inlawrev-21605	427	8	ind	ind	NOUN
inlawrev-21605	427	9	.	.	PUNCT
inlawrev-21605	428	1	code	code	PROPN
inlawrev-21605	428	2	§	§	PROPN
inlawrev-21605	428	3	6	6	NUM
inlawrev-21605	428	4	-	-	SYM
inlawrev-21605	428	5	3	3	NUM
inlawrev-21605	428	6	-	-	NUM
inlawrev-21605	428	7	35.1	35.1	NUM
inlawrev-21605	428	8	)	)	PUNCT
inlawrev-21605	428	9	.	.	PUNCT
inlawrev-21605	429	1	65	65	NUM
inlawrev-21605	429	2	.	.	PUNCT
inlawrev-21605	430	1	pub	pub	NOUN
inlawrev-21605	430	2	.	.	PUNCT
inlawrev-21605	431	1	l.	l.	PROPN
inlawrev-21605	431	2	no	no	INTJ
inlawrev-21605	431	3	.	.	PROPN
inlawrev-21605	432	1	12	12	NUM
inlawrev-21605	432	2	-	-	SYM
inlawrev-21605	432	3	2016	2016	NUM
inlawrev-21605	432	4	,	,	PUNCT
inlawrev-21605	432	5	§	§	PROPN
inlawrev-21605	432	6	8	8	NUM
inlawrev-21605	432	7	,	,	PUNCT
inlawrev-21605	432	8	2016	2016	NUM
inlawrev-21605	432	9	ind	ind	NOUN
inlawrev-21605	432	10	.	.	PUNCT
inlawrev-21605	433	1	acts	act	VERB
inlawrev-21605	433	2	87	87	NUM
inlawrev-21605	433	3	,	,	PUNCT
inlawrev-21605	433	4	88	88	NUM
inlawrev-21605	433	5	-	-	SYM
inlawrev-21605	433	6	99	99	NUM
inlawrev-21605	433	7	(	(	PUNCT
inlawrev-21605	433	8	codified	codify	VERB
inlawrev-21605	433	9	at	at	ADP
inlawrev-21605	433	10	ind	ind	PROPN
inlawrev-21605	433	11	.	.	PUNCT
inlawrev-21605	434	1	code	code	PROPN
inlawrev-21605	434	2	§	§	PROPN
inlawrev-21605	434	3	12	12	NUM
inlawrev-21605	434	4	-	-	SYM
inlawrev-21605	434	5	11	11	NUM
inlawrev-21605	434	6	-	-	SYM
inlawrev-21605	434	7	14	14	NUM
inlawrev-21605	434	8	)	)	PUNCT
inlawrev-21605	434	9	.	.	PUNCT
inlawrev-21605	435	1	the	the	DET
inlawrev-21605	435	2	ga	ga	PROPN
inlawrev-21605	435	3	made	make	VERB
inlawrev-21605	435	4	several	several	ADJ
inlawrev-21605	435	5	conforming	conform	VERB
inlawrev-21605	435	6	amendments	amendment	NOUN
inlawrev-21605	435	7	in	in	ADP
inlawrev-21605	435	8	other	other	ADJ
inlawrev-21605	435	9	portions	portion	NOUN
inlawrev-21605	435	10	of	of	ADP
inlawrev-21605	435	11	title	title	NOUN
inlawrev-21605	435	12	12	12	NUM
inlawrev-21605	435	13	in	in	ADP
inlawrev-21605	435	14	connection	connection	NOUN
inlawrev-21605	435	15	with	with	ADP
inlawrev-21605	435	16	the	the	DET
inlawrev-21605	435	17	creation	creation	NOUN
inlawrev-21605	435	18	of	of	ADP
inlawrev-21605	435	19	the	the	DET
inlawrev-21605	435	20	able	able	ADJ
inlawrev-21605	435	21	accounts	account	NOUN
inlawrev-21605	435	22	,	,	PUNCT
inlawrev-21605	435	23	such	such	ADJ
inlawrev-21605	435	24	as	as	ADP
inlawrev-21605	435	25	adding	add	VERB
inlawrev-21605	435	26	the	the	DET
inlawrev-21605	435	27	definition	definition	NOUN
inlawrev-21605	435	28	of	of	ADP
inlawrev-21605	435	29	“	"	PUNCT
inlawrev-21605	435	30	able	able	ADJ
inlawrev-21605	435	31	account	account	NOUN
inlawrev-21605	435	32	”	"	PUNCT
inlawrev-21605	435	33	to	to	ADP
inlawrev-21605	435	34	the	the	DET
inlawrev-21605	435	35	general	general	ADJ
inlawrev-21605	435	36	definitions	definition	NOUN
inlawrev-21605	435	37	under	under	ADP
inlawrev-21605	435	38	title	title	NOUN
inlawrev-21605	435	39	12	12	NUM
inlawrev-21605	435	40	.	.	PUNCT
inlawrev-21605	436	1	i	i	PRON
inlawrev-21605	436	2	d.	d.	PROPN
inlawrev-21605	436	3	§	§	PROPN
inlawrev-21605	436	4	1	1	NUM
inlawrev-21605	436	5	,	,	PUNCT
inlawrev-21605	436	6	2016	2016	NUM
inlawrev-21605	436	7	ind	ind	NOUN
inlawrev-21605	436	8	.	.	PUNCT
inlawrev-21605	437	1	acts	act	VERB
inlawrev-21605	437	2	at	at	ADP
inlawrev-21605	437	3	87	87	NUM
inlawrev-21605	437	4	(	(	PUNCT
inlawrev-21605	437	5	codified	codify	VERB
inlawrev-21605	437	6	at	at	ADP
inlawrev-21605	437	7	ind	ind	PROPN
inlawrev-21605	437	8	.	.	PUNCT
inlawrev-21605	438	1	code	code	PROPN
inlawrev-21605	438	2	§	§	PROPN
inlawrev-21605	438	3	12	12	NUM
inlawrev-21605	438	4	-	-	SYM
inlawrev-21605	438	5	7	7	NUM
inlawrev-21605	438	6	-	-	PUNCT
inlawrev-21605	438	7	2	2	NUM
inlawrev-21605	438	8	-	-	PUNCT
inlawrev-21605	438	9	0.5	0.5	NUM
inlawrev-21605	438	10	)	)	PUNCT
inlawrev-21605	438	11	.	.	PUNCT
inlawrev-21605	439	1	1412	1412	NUM
inlawrev-21605	439	2	indiana	indiana	PROPN
inlawrev-21605	439	3	law	law	PROPN
inlawrev-21605	439	4	review	review	NOUN
inlawrev-21605	439	5	[	[	X
inlawrev-21605	439	6	vol	vol	NOUN
inlawrev-21605	439	7	.	.	PUNCT
inlawrev-21605	440	1	50:1403	50:1403	NOUN
inlawrev-21605	440	2	the	the	DET
inlawrev-21605	440	3	dependent	dependent	ADJ
inlawrev-21605	440	4	is	be	AUX
inlawrev-21605	440	5	also	also	ADV
inlawrev-21605	440	6	a	a	DET
inlawrev-21605	440	7	student	student	NOUN
inlawrev-21605	440	8	)	)	PUNCT
inlawrev-21605	440	9	may	may	AUX
inlawrev-21605	440	10	deduct	deduct	VERB
inlawrev-21605	440	11	$	$	SYM
inlawrev-21605	440	12	1,500	1,500	NUM
inlawrev-21605	440	13	for	for	ADP
inlawrev-21605	440	14	that	that	DET
inlawrev-21605	440	15	dependent	dependent	ADJ
inlawrev-21605	440	16	.	.	PUNCT
inlawrev-21605	441	1	third,66	third,66	NOUN
inlawrev-21605	441	2	income	income	NOUN
inlawrev-21605	441	3	belonging	belong	VERB
inlawrev-21605	441	4	to	to	ADP
inlawrev-21605	441	5	a	a	DET
inlawrev-21605	441	6	land	land	NOUN
inlawrev-21605	441	7	bank	bank	NOUN
inlawrev-21605	441	8	is	be	AUX
inlawrev-21605	441	9	not	not	PART
inlawrev-21605	441	10	subject	subject	ADJ
inlawrev-21605	441	11	to	to	ADP
inlawrev-21605	441	12	state	state	NOUN
inlawrev-21605	441	13	income	income	NOUN
inlawrev-21605	441	14	tax	tax	NOUN
inlawrev-21605	441	15	.	.	PUNCT
inlawrev-21605	442	1	fourth,67	fourth,67	NOUN
inlawrev-21605	442	2	qualifying	qualify	VERB
inlawrev-21605	442	3	acute	acute	NOUN
inlawrev-21605	442	4	care	care	NOUN
inlawrev-21605	442	5	hospitals	hospital	NOUN
inlawrev-21605	442	6	may	may	AUX
inlawrev-21605	442	7	now	now	ADV
inlawrev-21605	442	8	carry	carry	VERB
inlawrev-21605	442	9	forward	forward	ADV
inlawrev-21605	442	10	their	their	PRON
inlawrev-21605	442	11	unused	unused	ADJ
inlawrev-21605	442	12	credit	credit	NOUN
inlawrev-21605	442	13	for	for	ADP
inlawrev-21605	442	14	property	property	NOUN
inlawrev-21605	442	15	taxes	taxis	NOUN
inlawrev-21605	442	16	paid	pay	VERB
inlawrev-21605	442	17	in	in	ADP
inlawrev-21605	442	18	indiana	indiana	PROPN
inlawrev-21605	442	19	on	on	ADP
inlawrev-21605	442	20	property	property	NOUN
inlawrev-21605	442	21	used	use	VERB
inlawrev-21605	442	22	as	as	ADP
inlawrev-21605	442	23	a	a	DET
inlawrev-21605	442	24	hospital	hospital	NOUN
inlawrev-21605	442	25	.	.	PUNCT
inlawrev-21605	443	1	fifth	fifth	ADJ
inlawrev-21605	443	2	,	,	PUNCT
inlawrev-21605	443	3	a	a	DET
inlawrev-21605	443	4	partner’s68	partner’s68	PRON
inlawrev-21605	443	5	(	(	PUNCT
inlawrev-21605	443	6	or	or	CCONJ
inlawrev-21605	443	7	trust	trust	NOUN
inlawrev-21605	443	8	beneficiary	beneficiary	NOUN
inlawrev-21605	443	9	’s	’s	PART
inlawrev-21605	443	10	)	)	PUNCT
inlawrev-21605	443	11	payment	payment	NOUN
inlawrev-21605	443	12	of	of	ADP
inlawrev-21605	443	13	unwithheld	unwithheld	ADJ
inlawrev-21605	443	14	tax	tax	NOUN
inlawrev-21605	443	15	relieves	relieve	VERB
inlawrev-21605	443	16	the	the	DET
inlawrev-21605	443	17	partnership	partnership	NOUN
inlawrev-21605	443	18	(	(	PUNCT
inlawrev-21605	443	19	or	or	CCONJ
inlawrev-21605	443	20	trust	trust	NOUN
inlawrev-21605	443	21	or	or	CCONJ
inlawrev-21605	443	22	estate	estate	NOUN
inlawrev-21605	443	23	)	)	PUNCT
inlawrev-21605	443	24	that	that	PRON
inlawrev-21605	443	25	failed	fail	VERB
inlawrev-21605	443	26	to	to	PART
inlawrev-21605	443	27	withhold	withhold	VERB
inlawrev-21605	443	28	from	from	ADP
inlawrev-21605	443	29	liability	liability	NOUN
inlawrev-21605	443	30	for	for	ADP
inlawrev-21605	443	31	that	that	DET
inlawrev-21605	443	32	tax	tax	NOUN
inlawrev-21605	443	33	,	,	PUNCT
inlawrev-21605	443	34	but	but	CCONJ
inlawrev-21605	443	35	does	do	AUX
inlawrev-21605	443	36	not	not	PART
inlawrev-21605	443	37	relieve	relieve	VERB
inlawrev-21605	443	38	the	the	DET
inlawrev-21605	443	39	partnership	partnership	NOUN
inlawrev-21605	443	40	,	,	PUNCT
inlawrev-21605	443	41	trust	trust	NOUN
inlawrev-21605	443	42	,	,	PUNCT
inlawrev-21605	443	43	or	or	CCONJ
inlawrev-21605	443	44	estate	estate	NOUN
inlawrev-21605	443	45	from	from	ADP
inlawrev-21605	443	46	liability	liability	NOUN
inlawrev-21605	443	47	for	for	ADP
inlawrev-21605	443	48	“	"	PUNCT
inlawrev-21605	443	49	interest	interest	NOUN
inlawrev-21605	443	50	or	or	CCONJ
inlawrev-21605	443	51	penalty	penalty	NOUN
inlawrev-21605	443	52	otherwise	otherwise	ADV
inlawrev-21605	443	53	due	due	ADJ
inlawrev-21605	443	54	in	in	ADP
inlawrev-21605	443	55	respect	respect	NOUN
inlawrev-21605	443	56	to	to	ADP
inlawrev-21605	443	57	the	the	DET
inlawrev-21605	443	58	failure	failure	NOUN
inlawrev-21605	443	59	to	to	PART
inlawrev-21605	443	60	withhold	withhold	VERB
inlawrev-21605	443	61	.	.	PUNCT
inlawrev-21605	443	62	”	"	PUNCT
inlawrev-21605	444	1	finally	finally	ADV
inlawrev-21605	444	2	,	,	PUNCT
inlawrev-21605	444	3	the	the	DET
inlawrev-21605	444	4	ga	ga	PROPN
inlawrev-21605	444	5	simplified69	simplified69	PROPN
inlawrev-21605	444	6	income	income	PROPN
inlawrev-21605	444	7	tax	tax	NOUN
inlawrev-21605	444	8	compliance	compliance	NOUN
inlawrev-21605	444	9	for	for	ADP
inlawrev-21605	444	10	members	member	NOUN
inlawrev-21605	444	11	of	of	ADP
inlawrev-21605	444	12	non	non	ADJ
inlawrev-21605	444	13	-	-	PROPN
inlawrev-21605	444	14	indiana	indiana	NOUN
inlawrev-21605	444	15	-	-	PUNCT
inlawrev-21605	444	16	based	base	VERB
inlawrev-21605	444	17	racing	racing	NOUN
inlawrev-21605	444	18	teams	team	NOUN
inlawrev-21605	444	19	by	by	ADP
inlawrev-21605	444	20	ordering	order	VERB
inlawrev-21605	444	21	the	the	DET
inlawrev-21605	444	22	dor	dor	NOUN
inlawrev-21605	444	23	to	to	PART
inlawrev-21605	444	24	permit	permit	VERB
inlawrev-21605	444	25	a	a	DET
inlawrev-21605	444	26	composite	composite	ADJ
inlawrev-21605	444	27	race	race	NOUN
inlawrev-21605	444	28	team	team	NOUN
inlawrev-21605	444	29	income	income	NOUN
inlawrev-21605	444	30	tax	tax	NOUN
inlawrev-21605	444	31	return	return	NOUN
inlawrev-21605	444	32	that	that	PRON
inlawrev-21605	444	33	exempts	exempt	VERB
inlawrev-21605	444	34	individual	individual	ADJ
inlawrev-21605	444	35	team	team	NOUN
inlawrev-21605	444	36	members	member	NOUN
inlawrev-21605	444	37	from	from	ADP
inlawrev-21605	444	38	their	their	PRON
inlawrev-21605	444	39	filing	filing	NOUN
inlawrev-21605	444	40	obligations	obligation	NOUN
inlawrev-21605	444	41	,	,	PUNCT
inlawrev-21605	444	42	provided	provide	VERB
inlawrev-21605	444	43	the	the	DET
inlawrev-21605	444	44	composite	composite	ADJ
inlawrev-21605	444	45	return	return	NOUN
inlawrev-21605	444	46	can	can	AUX
inlawrev-21605	444	47	not	not	PART
inlawrev-21605	444	48	result	result	VERB
inlawrev-21605	444	49	in	in	ADP
inlawrev-21605	444	50	less	less	ADJ
inlawrev-21605	444	51	tax	tax	NOUN
inlawrev-21605	444	52	due.70	due.70	PROPN
inlawrev-21605	444	53	d.	d.	PROPN
inlawrev-21605	444	54	state	state	PROPN
inlawrev-21605	444	55	tax	tax	NOUN
inlawrev-21605	444	56	liability	liability	NOUN
inlawrev-21605	444	57	credits	credit	NOUN
inlawrev-21605	444	58	after	after	ADP
inlawrev-21605	444	59	three	three	NUM
inlawrev-21605	444	60	years	year	NOUN
inlawrev-21605	444	61	of	of	ADP
inlawrev-21605	444	62	reducing	reduce	VERB
inlawrev-21605	444	63	the	the	DET
inlawrev-21605	444	64	number	number	NOUN
inlawrev-21605	444	65	of	of	ADP
inlawrev-21605	444	66	available	available	ADJ
inlawrev-21605	444	67	state	state	NOUN
inlawrev-21605	444	68	tax	tax	NOUN
inlawrev-21605	444	69	liability	liability	NOUN
inlawrev-21605	444	70	credits	credit	NOUN
inlawrev-21605	444	71	,	,	PUNCT
inlawrev-21605	444	72	the	the	DET
inlawrev-21605	444	73	ga	ga	PROPN
inlawrev-21605	444	74	merely	merely	ADV
inlawrev-21605	444	75	tweaked	tweak	VERB
inlawrev-21605	444	76	a	a	DET
inlawrev-21605	444	77	few	few	ADJ
inlawrev-21605	444	78	credits	credit	NOUN
inlawrev-21605	444	79	in	in	ADP
inlawrev-21605	444	80	2016	2016	NUM
inlawrev-21605	444	81	.	.	PUNCT
inlawrev-21605	445	1	for	for	ADP
inlawrev-21605	445	2	example	example	NOUN
inlawrev-21605	445	3	,	,	PUNCT
inlawrev-21605	445	4	the	the	DET
inlawrev-21605	445	5	ga71	ga71	PROPN
inlawrev-21605	445	6	revised	revise	VERB
inlawrev-21605	445	7	administration	administration	NOUN
inlawrev-21605	445	8	of	of	ADP
inlawrev-21605	445	9	the	the	DET
inlawrev-21605	445	10	economic	economic	ADJ
inlawrev-21605	445	11	development	development	NOUN
inlawrev-21605	445	12	for	for	ADP
inlawrev-21605	445	13	a	a	DET
inlawrev-21605	445	14	growing	grow	VERB
inlawrev-21605	445	15	economy	economy	NOUN
inlawrev-21605	445	16	tax	tax	NOUN
inlawrev-21605	445	17	credit	credit	NOUN
inlawrev-21605	445	18	,	,	PUNCT
inlawrev-21605	445	19	the	the	DET
inlawrev-21605	445	20	hoosier	hoosier	NOUN
inlawrev-21605	445	21	business	business	NOUN
inlawrev-21605	445	22	investment	investment	NOUN
inlawrev-21605	445	23	tax	tax	NOUN
inlawrev-21605	445	24	credit	credit	NOUN
inlawrev-21605	445	25	,	,	PUNCT
inlawrev-21605	445	26	and	and	CCONJ
inlawrev-21605	445	27	the	the	DET
inlawrev-21605	445	28	hoosier72	hoosier72	ADJ
inlawrev-21605	445	29	73	73	NUM
inlawrev-21605	445	30	alternative	alternative	ADJ
inlawrev-21605	445	31	fuel	fuel	NOUN
inlawrev-21605	445	32	vehicle	vehicle	NOUN
inlawrev-21605	445	33	m	m	PROPN
inlawrev-21605	445	34	anufacturer	anufacturer	NOUN
inlawrev-21605	445	35	tax	tax	NOUN
inlawrev-21605	445	36	credit	credit	NOUN
inlawrev-21605	445	37	by	by	ADP
inlawrev-21605	445	38	clarifying	clarify	VERB
inlawrev-21605	445	39	that	that	SCONJ
inlawrev-21605	445	40	the	the	DET
inlawrev-21605	445	41	iedc,74	iedc,74	NOUN
inlawrev-21605	445	42	not	not	PART
inlawrev-21605	445	43	its	its	PRON
inlawrev-21605	445	44	president	president	NOUN
inlawrev-21605	445	45	,	,	PUNCT
inlawrev-21605	445	46	is	be	AUX
inlawrev-21605	445	47	responsible	responsible	ADJ
inlawrev-21605	445	48	for	for	ADP
inlawrev-21605	445	49	carrying	carry	VERB
inlawrev-21605	445	50	out	out	ADP
inlawrev-21605	445	51	the	the	DET
inlawrev-21605	445	52	iedc	iedc	PROPN
inlawrev-21605	445	53	’s	’s	PART
inlawrev-21605	445	54	duties	duty	NOUN
inlawrev-21605	445	55	regarding	regard	VERB
inlawrev-21605	445	56	oversight	oversight	NOUN
inlawrev-21605	445	57	of	of	ADP
inlawrev-21605	445	58	those	those	DET
inlawrev-21605	445	59	tax	tax	NOUN
inlawrev-21605	445	60	credits	credit	NOUN
inlawrev-21605	445	61	.	.	PUNCT
inlawrev-21605	446	1	furthermore	furthermore	ADV
inlawrev-21605	446	2	,	,	PUNCT
inlawrev-21605	446	3	the	the	DET
inlawrev-21605	446	4	iedc	iedc	NOUN
inlawrev-21605	446	5	now	now	ADV
inlawrev-21605	446	6	has	have	VERB
inlawrev-21605	446	7	sole	sole	ADJ
inlawrev-21605	446	8	responsibility	responsibility	NOUN
inlawrev-21605	446	9	for	for	ADP
inlawrev-21605	446	10	determining	determine	VERB
inlawrev-21605	446	11	whether	whether	SCONJ
inlawrev-21605	446	12	a	a	DET
inlawrev-21605	446	13	taxpayer	taxpayer	NOUN
inlawrev-21605	446	14	who	who	PRON
inlawrev-21605	446	15	qualified	qualify	VERB
inlawrev-21605	446	16	for	for	ADP
inlawrev-21605	446	17	those	those	DET
inlawrev-21605	446	18	three	three	NUM
inlawrev-21605	446	19	credits	credit	NOUN
inlawrev-21605	446	20	is	be	AUX
inlawrev-21605	446	21	in	in	ADP
inlawrev-21605	446	22	compliance	compliance	NOUN
inlawrev-21605	446	23	with	with	ADP
inlawrev-21605	446	24	its	its	PRON
inlawrev-21605	446	25	accompanying	accompanying	ADJ
inlawrev-21605	446	26	tax	tax	NOUN
inlawrev-21605	446	27	credit	credit	NOUN
inlawrev-21605	446	28	agreement	agreement	NOUN
inlawrev-21605	446	29	and	and	CCONJ
inlawrev-21605	446	30	,	,	PUNCT
inlawrev-21605	446	31	if	if	SCONJ
inlawrev-21605	446	32	the	the	DET
inlawrev-21605	446	33	taxpayer	taxpayer	NOUN
inlawrev-21605	446	34	is	be	AUX
inlawrev-21605	446	35	not	not	PART
inlawrev-21605	446	36	66	66	NUM
inlawrev-21605	446	37	.	.	PUNCT
inlawrev-21605	447	1	pub	pub	NOUN
inlawrev-21605	447	2	.	.	PUNCT
inlawrev-21605	448	1	l.	l.	PROPN
inlawrev-21605	448	2	no	no	INTJ
inlawrev-21605	448	3	.	.	PROPN
inlawrev-21605	449	1	181	181	NUM
inlawrev-21605	449	2	-	-	SYM
inlawrev-21605	449	3	2016	2016	NUM
inlawrev-21605	449	4	,	,	PUNCT
inlawrev-21605	449	5	§	§	PROPN
inlawrev-21605	449	6	23	23	NUM
inlawrev-21605	449	7	,	,	PUNCT
inlawrev-21605	449	8	2016	2016	NUM
inlawrev-21605	449	9	ind	ind	NOUN
inlawrev-21605	449	10	.	.	PUNCT
inlawrev-21605	450	1	acts	act	VERB
inlawrev-21605	450	2	at	at	ADP
inlawrev-21605	450	3	1944	1944	NUM
inlawrev-21605	450	4	-	-	SYM
inlawrev-21605	450	5	54	54	NUM
inlawrev-21605	450	6	(	(	PUNCT
inlawrev-21605	450	7	amending	amend	VERB
inlawrev-21605	450	8	ind	ind	NOUN
inlawrev-21605	450	9	.	.	PUNCT
inlawrev-21605	451	1	code	code	PROPN
inlawrev-21605	451	2	§	§	PROPN
inlawrev-21605	451	3	6	6	NUM
inlawrev-21605	451	4	-	-	SYM
inlawrev-21605	451	5	3	3	NUM
inlawrev-21605	451	6	-	-	NUM
inlawrev-21605	451	7	13.5	13.5	NUM
inlawrev-21605	451	8	)	)	PUNCT
inlawrev-21605	451	9	.	.	PUNCT
inlawrev-21605	452	1	67	67	NUM
inlawrev-21605	452	2	.	.	PUNCT
inlawrev-21605	453	1	pub	pub	NOUN
inlawrev-21605	453	2	.	.	PUNCT
inlawrev-21605	454	1	l.	l.	PROPN
inlawrev-21605	454	2	no	no	INTJ
inlawrev-21605	454	3	.	.	PROPN
inlawrev-21605	455	1	211	211	NUM
inlawrev-21605	455	2	-	-	SYM
inlawrev-21605	455	3	2016	2016	NUM
inlawrev-21605	455	4	,	,	PUNCT
inlawrev-21605	455	5	§	§	PROPN
inlawrev-21605	455	6	1	1	NUM
inlawrev-21605	455	7	,	,	PUNCT
inlawrev-21605	455	8	2016	2016	NUM
inlawrev-21605	455	9	ind	ind	NOUN
inlawrev-21605	455	10	.	.	PUNCT
inlawrev-21605	456	1	acts	act	VERB
inlawrev-21605	456	2	3079	3079	NUM
inlawrev-21605	456	3	,	,	PUNCT
inlawrev-21605	456	4	3079	3079	NUM
inlawrev-21605	456	5	,	,	PUNCT
inlawrev-21605	456	6	3088	3088	NUM
inlawrev-21605	456	7	(	(	PUNCT
inlawrev-21605	456	8	codified	codify	VERB
inlawrev-21605	456	9	at	at	ADP
inlawrev-21605	456	10	ind	ind	PROPN
inlawrev-21605	456	11	.	.	PUNCT
inlawrev-21605	457	1	code	code	PROPN
inlawrev-21605	457	2	§	§	PROPN
inlawrev-21605	457	3	367	367	NUM
inlawrev-21605	457	4	-	-	SYM
inlawrev-21605	457	5	38	38	NUM
inlawrev-21605	457	6	-	-	PUNCT
inlawrev-21605	457	7	19	19	NUM
inlawrev-21605	457	8	)	)	PUNCT
inlawrev-21605	457	9	.	.	PUNCT
inlawrev-21605	458	1	68	68	NUM
inlawrev-21605	458	2	.	.	PUNCT
inlawrev-21605	459	1	pub	pub	NOUN
inlawrev-21605	459	2	.	.	PUNCT
inlawrev-21605	460	1	l.	l.	PROPN
inlawrev-21605	460	2	no	no	INTJ
inlawrev-21605	460	3	.	.	PROPN
inlawrev-21605	461	1	181	181	NUM
inlawrev-21605	461	2	-	-	SYM
inlawrev-21605	461	3	2016	2016	NUM
inlawrev-21605	461	4	,	,	PUNCT
inlawrev-21605	461	5	§	§	PROPN
inlawrev-21605	461	6	26	26	NUM
inlawrev-21605	461	7	,	,	PUNCT
inlawrev-21605	461	8	2016	2016	NUM
inlawrev-21605	461	9	ind	ind	NOUN
inlawrev-21605	461	10	.	.	PUNCT
inlawrev-21605	462	1	acts	act	VERB
inlawrev-21605	462	2	at	at	ADP
inlawrev-21605	462	3	1958	1958	NUM
inlawrev-21605	462	4	(	(	PUNCT
inlawrev-21605	462	5	amending	amend	VERB
inlawrev-21605	462	6	ind	ind	NOUN
inlawrev-21605	462	7	.	.	PUNCT
inlawrev-21605	463	1	code	code	PROPN
inlawrev-21605	463	2	§	§	PROPN
inlawrev-21605	463	3	6	6	NUM
inlawrev-21605	463	4	-	-	SYM
inlawrev-21605	463	5	3	3	NUM
inlawrev-21605	463	6	-	-	PUNCT
inlawrev-21605	463	7	3	3	NUM
inlawrev-21605	463	8	-	-	NUM
inlawrev-21605	463	9	14.6	14.6	NUM
inlawrev-21605	463	10	)	)	PUNCT
inlawrev-21605	463	11	.	.	PUNCT
inlawrev-21605	464	1	69	69	NUM
inlawrev-21605	464	2	.	.	PUNCT
inlawrev-21605	465	1	i	i	PRON
inlawrev-21605	465	2	d.	d.	PROPN
inlawrev-21605	465	3	§	§	PROPN
inlawrev-21605	465	4	§	§	PROPN
inlawrev-21605	465	5	27	27	NUM
inlawrev-21605	465	6	-	-	SYM
inlawrev-21605	465	7	28	28	NUM
inlawrev-21605	465	8	,	,	PUNCT
inlawrev-21605	465	9	2016	2016	NUM
inlawrev-21605	465	10	ind	ind	NOUN
inlawrev-21605	465	11	.	.	PUNCT
inlawrev-21605	466	1	acts	act	VERB
inlawrev-21605	466	2	at	at	ADP
inlawrev-21605	466	3	1958	1958	NUM
inlawrev-21605	466	4	-	-	SYM
inlawrev-21605	466	5	64	64	NUM
inlawrev-21605	466	6	(	(	PUNCT
inlawrev-21605	466	7	amending	amend	VERB
inlawrev-21605	466	8	ind	ind	NOUN
inlawrev-21605	466	9	.	.	PUNCT
inlawrev-21605	467	1	code	code	PROPN
inlawrev-21605	467	2	§	§	PROPN
inlawrev-21605	467	3	§	§	PROPN
inlawrev-21605	467	4	6	6	NUM
inlawrev-21605	467	5	-	-	SYM
inlawrev-21605	467	6	3	3	NUM
inlawrev-21605	467	7	-	-	PUNCT
inlawrev-21605	467	8	4	4	NUM
inlawrev-21605	467	9	-	-	SYM
inlawrev-21605	467	10	12	12	NUM
inlawrev-21605	467	11	(	(	PUNCT
inlawrev-21605	467	12	partnerships	partnership	NOUN
inlawrev-21605	467	13	)	)	PUNCT
inlawrev-21605	467	14	and	and	CCONJ
inlawrev-21605	467	15	-15	-15	PUNCT
inlawrev-21605	467	16	(	(	PUNCT
inlawrev-21605	467	17	trusts	trust	NOUN
inlawrev-21605	467	18	or	or	CCONJ
inlawrev-21605	467	19	estates	estate	NOUN
inlawrev-21605	467	20	)	)	PUNCT
inlawrev-21605	467	21	)	)	PUNCT
inlawrev-21605	467	22	.	.	PUNCT
inlawrev-21605	468	1	70	70	NUM
inlawrev-21605	468	2	.	.	X
inlawrev-21605	469	1	pub	pub	NOUN
inlawrev-21605	469	2	.	.	PUNCT
inlawrev-21605	470	1	l.	l.	PROPN
inlawrev-21605	470	2	no	no	INTJ
inlawrev-21605	470	3	.	.	PROPN
inlawrev-21605	471	1	210	210	NUM
inlawrev-21605	471	2	-	-	SYM
inlawrev-21605	471	3	2016	2016	NUM
inlawrev-21605	471	4	,	,	PUNCT
inlawrev-21605	471	5	§	§	PROPN
inlawrev-21605	471	6	1	1	NUM
inlawrev-21605	471	7	,	,	PUNCT
inlawrev-21605	471	8	2016	2016	NUM
inlawrev-21605	471	9	ind	ind	NOUN
inlawrev-21605	471	10	.	.	PUNCT
inlawrev-21605	472	1	acts	act	VERB
inlawrev-21605	472	2	3076	3076	NUM
inlawrev-21605	472	3	,	,	PUNCT
inlawrev-21605	472	4	3076	3076	NUM
inlawrev-21605	472	5	-	-	SYM
inlawrev-21605	472	6	78	78	NUM
inlawrev-21605	472	7	(	(	PUNCT
inlawrev-21605	472	8	amending	amend	VERB
inlawrev-21605	472	9	ind	ind	NOUN
inlawrev-21605	472	10	.	.	PUNCT
inlawrev-21605	473	1	code	code	PROPN
inlawrev-21605	473	2	§	§	PROPN
inlawrev-21605	473	3	6	6	NUM
inlawrev-21605	473	4	-	-	SYM
inlawrev-21605	473	5	3	3	NUM
inlawrev-21605	473	6	-	-	NUM
inlawrev-21605	473	7	23.2	23.2	NUM
inlawrev-21605	473	8	)	)	PUNCT
inlawrev-21605	473	9	.	.	PUNCT
inlawrev-21605	474	1	71	71	NUM
inlawrev-21605	474	2	.	.	PUNCT
inlawrev-21605	475	1	see	see	VERB
inlawrev-21605	475	2	jegen	jegen	PROPN
inlawrev-21605	475	3	et	et	PROPN
inlawrev-21605	475	4	al	al	PROPN
inlawrev-21605	475	5	.	.	PROPN
inlawrev-21605	475	6	,	,	PUNCT
inlawrev-21605	475	7	2015	2015	NUM
inlawrev-21605	475	8	,	,	PUNCT
inlawrev-21605	475	9	supra	supra	NOUN
inlawrev-21605	475	10	note	note	NOUN
inlawrev-21605	475	11	1	1	NUM
inlawrev-21605	475	12	,	,	PUNCT
inlawrev-21605	475	13	at	at	ADP
inlawrev-21605	475	14	1250	1250	NUM
inlawrev-21605	475	15	-	-	SYM
inlawrev-21605	475	16	51	51	NUM
inlawrev-21605	475	17	;	;	PUNCT
inlawrev-21605	475	18	lawrence	lawrence	PROPN
inlawrev-21605	475	19	a.	a.	PROPN
inlawrev-21605	475	20	jegen	jegen	PROPN
inlawrev-21605	475	21	iii	iii	X
inlawrev-21605	475	22	et	et	NOUN
inlawrev-21605	475	23	al	al	PROPN
inlawrev-21605	475	24	.	.	PROPN
inlawrev-21605	475	25	,	,	PUNCT
inlawrev-21605	475	26	recent	recent	ADJ
inlawrev-21605	475	27	developments	development	NOUN
inlawrev-21605	475	28	in	in	ADP
inlawrev-21605	475	29	indiana	indiana	PROPN
inlawrev-21605	475	30	taxation	taxation	PROPN
inlawrev-21605	475	31	survey	survey	NOUN
inlawrev-21605	475	32	2014	2014	NUM
inlawrev-21605	475	33	,	,	PUNCT
inlawrev-21605	475	34	48	48	NUM
inlawrev-21605	475	35	ind	ind	NOUN
inlawrev-21605	475	36	.	.	PUNCT
inlawrev-21605	476	1	l.	l.	PROPN
inlawrev-21605	476	2	rev	rev	PROPN
inlawrev-21605	476	3	.	.	PROPN
inlawrev-21605	476	4	1455	1455	NUM
inlawrev-21605	476	5	,	,	PUNCT
inlawrev-21605	476	6	1466	1466	NUM
inlawrev-21605	476	7	(	(	PUNCT
inlawrev-21605	476	8	2015	2015	NUM
inlawrev-21605	476	9	)	)	PUNCT
inlawrev-21605	476	10	;	;	PUNCT
inlawrev-21605	476	11	jegen	jegen	PROPN
inlawrev-21605	476	12	et	et	PROPN
inlawrev-21605	476	13	al	al	PROPN
inlawrev-21605	476	14	.	.	PROPN
inlawrev-21605	476	15	,	,	PUNCT
inlawrev-21605	476	16	2013	2013	NUM
inlawrev-21605	476	17	,	,	PUNCT
inlawrev-21605	476	18	supra	supra	PROPN
inlawrev-21605	476	19	note	note	NOUN
inlawrev-21605	476	20	1	1	NUM
inlawrev-21605	476	21	,	,	PUNCT
inlawrev-21605	476	22	at	at	ADP
inlawrev-21605	476	23	1184	1184	NUM
inlawrev-21605	476	24	.	.	PUNCT
inlawrev-21605	477	1	72	72	NUM
inlawrev-21605	477	2	.	.	PUNCT
inlawrev-21605	478	1	see	see	VERB
inlawrev-21605	478	2	pub	pub	NOUN
inlawrev-21605	478	3	.	.	PUNCT
inlawrev-21605	479	1	l.	l.	PROPN
inlawrev-21605	479	2	no	no	INTJ
inlawrev-21605	479	3	.	.	PROPN
inlawrev-21605	480	1	145	145	NUM
inlawrev-21605	480	2	-	-	SYM
inlawrev-21605	480	3	2016	2016	NUM
inlawrev-21605	480	4	,	,	PUNCT
inlawrev-21605	480	5	§	§	PROPN
inlawrev-21605	480	6	§	§	PROPN
inlawrev-21605	480	7	23	23	NUM
inlawrev-21605	480	8	-	-	SYM
inlawrev-21605	480	9	27	27	NUM
inlawrev-21605	480	10	,	,	PUNCT
inlawrev-21605	480	11	29	29	NUM
inlawrev-21605	480	12	,	,	PUNCT
inlawrev-21605	480	13	2016	2016	NUM
inlawrev-21605	480	14	ind	ind	NOUN
inlawrev-21605	480	15	.	.	PUNCT
inlawrev-21605	481	1	acts	act	VERB
inlawrev-21605	481	2	1333	1333	NUM
inlawrev-21605	481	3	,	,	PUNCT
inlawrev-21605	481	4	1359	1359	NUM
inlawrev-21605	481	5	-	-	SYM
inlawrev-21605	481	6	64	64	NUM
inlawrev-21605	481	7	(	(	PUNCT
inlawrev-21605	481	8	amending	amend	VERB
inlawrev-21605	481	9	ind	ind	NOUN
inlawrev-21605	481	10	.	.	PUNCT
inlawrev-21605	482	1	code	code	PROPN
inlawrev-21605	482	2	§	§	PROPN
inlawrev-21605	482	3	6	6	NUM
inlawrev-21605	482	4	-	-	SYM
inlawrev-21605	482	5	3.1	3.1	NUM
inlawrev-21605	482	6	-	-	SYM
inlawrev-21605	482	7	13	13	NUM
inlawrev-21605	482	8	(	(	PUNCT
inlawrev-21605	482	9	economic	economic	ADJ
inlawrev-21605	482	10	development	development	NOUN
inlawrev-21605	482	11	for	for	ADP
inlawrev-21605	482	12	a	a	DET
inlawrev-21605	482	13	growing	grow	VERB
inlawrev-21605	482	14	economy	economy	NOUN
inlawrev-21605	482	15	tax	tax	NOUN
inlawrev-21605	482	16	credit	credit	NOUN
inlawrev-21605	482	17	)	)	PUNCT
inlawrev-21605	482	18	to	to	PART
inlawrev-21605	482	19	replace	replace	VERB
inlawrev-21605	482	20	references	reference	NOUN
inlawrev-21605	482	21	to	to	ADP
inlawrev-21605	482	22	the	the	DET
inlawrev-21605	482	23	iedc	iedc	PROPN
inlawrev-21605	482	24	’s	’s	PART
inlawrev-21605	482	25	president	president	NOUN
inlawrev-21605	482	26	with	with	ADP
inlawrev-21605	482	27	references	reference	NOUN
inlawrev-21605	482	28	to	to	ADP
inlawrev-21605	482	29	the	the	DET
inlawrev-21605	482	30	iedc	iedc	PROPN
inlawrev-21605	482	31	itself	itself	PRON
inlawrev-21605	482	32	)	)	PUNCT
inlawrev-21605	482	33	.	.	PUNCT
inlawrev-21605	483	1	73	73	NUM
inlawrev-21605	483	2	.	.	PUNCT
inlawrev-21605	484	1	see	see	VERB
inlawrev-21605	484	2	i	i	PRON
inlawrev-21605	484	3	d.	d.	PROPN
inlawrev-21605	484	4	§	§	PROPN
inlawrev-21605	484	5	§	§	PROPN
inlawrev-21605	484	6	30	30	NUM
inlawrev-21605	484	7	-	-	SYM
inlawrev-21605	484	8	35	35	NUM
inlawrev-21605	484	9	,	,	PUNCT
inlawrev-21605	484	10	2016	2016	NUM
inlawrev-21605	484	11	ind	ind	NOUN
inlawrev-21605	484	12	.	.	PUNCT
inlawrev-21605	485	1	acts	act	VERB
inlawrev-21605	485	2	at	at	ADP
inlawrev-21605	485	3	1364	1364	NUM
inlawrev-21605	485	4	-	-	SYM
inlawrev-21605	485	5	68	68	NUM
inlawrev-21605	485	6	(	(	PUNCT
inlawrev-21605	485	7	amending	amend	VERB
inlawrev-21605	485	8	ind	ind	NOUN
inlawrev-21605	485	9	.	.	PUNCT
inlawrev-21605	486	1	code	code	PROPN
inlawrev-21605	486	2	§	§	PROPN
inlawrev-21605	486	3	6	6	NUM
inlawrev-21605	486	4	-	-	SYM
inlawrev-21605	486	5	3.1	3.1	NUM
inlawrev-21605	486	6	-	-	SYM
inlawrev-21605	486	7	26	26	NUM
inlawrev-21605	486	8	(	(	PUNCT
inlawrev-21605	486	9	hoosier	hoosier	NOUN
inlawrev-21605	486	10	business	business	NOUN
inlawrev-21605	486	11	investment	investment	NOUN
inlawrev-21605	486	12	tax	tax	NOUN
inlawrev-21605	486	13	credit	credit	NOUN
inlawrev-21605	486	14	)	)	PUNCT
inlawrev-21605	486	15	to	to	PART
inlawrev-21605	486	16	replace	replace	VERB
inlawrev-21605	486	17	references	reference	NOUN
inlawrev-21605	486	18	to	to	ADP
inlawrev-21605	486	19	the	the	DET
inlawrev-21605	486	20	iedc	iedc	PROPN
inlawrev-21605	486	21	’s	’s	PART
inlawrev-21605	486	22	president	president	NOUN
inlawrev-21605	486	23	with	with	ADP
inlawrev-21605	486	24	references	reference	NOUN
inlawrev-21605	486	25	to	to	ADP
inlawrev-21605	486	26	the	the	DET
inlawrev-21605	486	27	iedc	iedc	PROPN
inlawrev-21605	486	28	itself	itself	PRON
inlawrev-21605	486	29	)	)	PUNCT
inlawrev-21605	486	30	.	.	PUNCT
inlawrev-21605	487	1	74	74	X
inlawrev-21605	487	2	.	.	PUNCT
inlawrev-21605	488	1	see	see	VERB
inlawrev-21605	488	2	i	i	PRON
inlawrev-21605	488	3	d.	d.	PROPN
inlawrev-21605	488	4	§	§	PROPN
inlawrev-21605	488	5	§	§	PROPN
inlawrev-21605	488	6	36	36	NUM
inlawrev-21605	488	7	-	-	SYM
inlawrev-21605	488	8	41	41	NUM
inlawrev-21605	488	9	,	,	PUNCT
inlawrev-21605	488	10	2016	2016	NUM
inlawrev-21605	488	11	ind	ind	NOUN
inlawrev-21605	488	12	.	.	PUNCT
inlawrev-21605	489	1	acts	act	VERB
inlawrev-21605	489	2	at	at	ADP
inlawrev-21605	489	3	1368	1368	NUM
inlawrev-21605	489	4	-	-	SYM
inlawrev-21605	489	5	71	71	NUM
inlawrev-21605	489	6	(	(	PUNCT
inlawrev-21605	489	7	amending	amend	VERB
inlawrev-21605	489	8	ind	ind	NOUN
inlawrev-21605	489	9	.	.	PUNCT
inlawrev-21605	490	1	code	code	PROPN
inlawrev-21605	490	2	§	§	PROPN
inlawrev-21605	490	3	6	6	NUM
inlawrev-21605	490	4	-	-	SYM
inlawrev-21605	490	5	3.1	3.1	NUM
inlawrev-21605	490	6	-	-	SYM
inlawrev-21605	490	7	31.9	31.9	NUM
inlawrev-21605	490	8	(	(	PUNCT
inlawrev-21605	490	9	hoosier	hoosier	NOUN
inlawrev-21605	490	10	alternative	alternative	ADJ
inlawrev-21605	490	11	fuel	fuel	NOUN
inlawrev-21605	490	12	vehicle	vehicle	NOUN
inlawrev-21605	490	13	manufacturer	manufacturer	NOUN
inlawrev-21605	490	14	tax	tax	NOUN
inlawrev-21605	490	15	credit	credit	NOUN
inlawrev-21605	490	16	)	)	PUNCT
inlawrev-21605	490	17	to	to	PART
inlawrev-21605	490	18	replace	replace	VERB
inlawrev-21605	490	19	references	reference	NOUN
inlawrev-21605	490	20	to	to	ADP
inlawrev-21605	490	21	the	the	DET
inlawrev-21605	490	22	iedc	iedc	PROPN
inlawrev-21605	490	23	’s	’s	PART
inlawrev-21605	490	24	president	president	NOUN
inlawrev-21605	490	25	with	with	ADP
inlawrev-21605	490	26	references	reference	NOUN
inlawrev-21605	490	27	to	to	ADP
inlawrev-21605	490	28	the	the	DET
inlawrev-21605	490	29	iedc	iedc	PROPN
inlawrev-21605	490	30	itself	itself	PRON
inlawrev-21605	490	31	)	)	PUNCT
inlawrev-21605	490	32	.	.	PUNCT
inlawrev-21605	491	1	https://doi.org/10.18060/4806.0047	https://doi.org/10.18060/4806.0047	NOUN
inlawrev-21605	491	2	2017	2017	NUM
inlawrev-21605	491	3	]	]	PUNCT
inlawrev-21605	491	4	taxation	taxation	NOUN
inlawrev-21605	491	5	1413	1413	NUM
inlawrev-21605	491	6	compliant	compliant	NOUN
inlawrev-21605	491	7	,	,	PUNCT
inlawrev-21605	491	8	for	for	ADP
inlawrev-21605	491	9	requesting	request	VERB
inlawrev-21605	491	10	that	that	SCONJ
inlawrev-21605	491	11	the	the	DET
inlawrev-21605	491	12	dor	dor	PROPN
inlawrev-21605	491	13	assess	assess	VERB
inlawrev-21605	491	14	the	the	DET
inlawrev-21605	491	15	taxpayer	taxpayer	NOUN
inlawrev-21605	491	16	an	an	DET
inlawrev-21605	491	17	amount	amount	NOUN
inlawrev-21605	491	18	that	that	PRON
inlawrev-21605	491	19	can	can	AUX
inlawrev-21605	491	20	not	not	PART
inlawrev-21605	491	21	exceed	exceed	VERB
inlawrev-21605	491	22	the	the	DET
inlawrev-21605	491	23	sum	sum	NOUN
inlawrev-21605	491	24	of	of	ADP
inlawrev-21605	491	25	the	the	DET
inlawrev-21605	491	26	previously	previously	ADV
inlawrev-21605	491	27	-	-	PUNCT
inlawrev-21605	491	28	permitted	permit	VERB
inlawrev-21605	491	29	credits	credit	NOUN
inlawrev-21605	491	30	and	and	CCONJ
inlawrev-21605	491	31	any	any	DET
inlawrev-21605	491	32	penalties	penalty	NOUN
inlawrev-21605	491	33	and	and	CCONJ
inlawrev-21605	491	34	interest	interest	NOUN
inlawrev-21605	491	35	due	due	ADJ
inlawrev-21605	491	36	on	on	ADP
inlawrev-21605	491	37	those	those	DET
inlawrev-21605	491	38	credits	credit	NOUN
inlawrev-21605	491	39	.	.	PUNCT
inlawrev-21605	492	1	the	the	DET
inlawrev-21605	492	2	ga	ga	PROPN
inlawrev-21605	492	3	also	also	ADV
inlawrev-21605	492	4	modified	modify	VERB
inlawrev-21605	492	5	the	the	DET
inlawrev-21605	492	6	individual	individual	ADJ
inlawrev-21605	492	7	development75	development75	NOUN
inlawrev-21605	492	8	account	account	NOUN
inlawrev-21605	492	9	tax	tax	NOUN
inlawrev-21605	492	10	credit	credit	NOUN
inlawrev-21605	492	11	to	to	PART
inlawrev-21605	492	12	restrict	restrict	VERB
inlawrev-21605	492	13	that	that	DET
inlawrev-21605	492	14	credit	credit	NOUN
inlawrev-21605	492	15	to	to	ADP
inlawrev-21605	492	16	qualified	qualified	ADJ
inlawrev-21605	492	17	contributions	contribution	NOUN
inlawrev-21605	492	18	made	make	VERB
inlawrev-21605	492	19	to	to	ADP
inlawrev-21605	492	20	individual	individual	ADJ
inlawrev-21605	492	21	development	development	NOUN
inlawrev-21605	492	22	account	account	NOUN
inlawrev-21605	492	23	funds	fund	NOUN
inlawrev-21605	492	24	“	"	PUNCT
inlawrev-21605	492	25	for	for	ADP
inlawrev-21605	492	26	which	which	PRON
inlawrev-21605	492	27	a	a	DET
inlawrev-21605	492	28	community	community	NOUN
inlawrev-21605	492	29	development	development	NOUN
inlawrev-21605	492	30	corporation	corporation	NOUN
inlawrev-21605	492	31	has	have	AUX
inlawrev-21605	492	32	received	receive	VERB
inlawrev-21605	492	33	an	an	DET
inlawrev-21605	492	34	allocation	allocation	NOUN
inlawrev-21605	492	35	of	of	ADP
inlawrev-21605	492	36	tax	tax	NOUN
inlawrev-21605	492	37	credits	credit	NOUN
inlawrev-21605	492	38	.	.	PUNCT
inlawrev-21605	492	39	”	"	PUNCT
inlawrev-21605	493	1	76	76	NUM
inlawrev-21605	493	2	the	the	DET
inlawrev-21605	493	3	industrial	industrial	ADJ
inlawrev-21605	493	4	recovery	recovery	NOUN
inlawrev-21605	493	5	tax	tax	NOUN
inlawrev-21605	493	6	credit	credit	NOUN
inlawrev-21605	493	7	received	receive	VERB
inlawrev-21605	493	8	some	some	DET
inlawrev-21605	493	9	attention	attention	NOUN
inlawrev-21605	493	10	,	,	PUNCT
inlawrev-21605	493	11	too	too	ADV
inlawrev-21605	493	12	.	.	PUNCT
inlawrev-21605	494	1	specifically	specifically	ADV
inlawrev-21605	494	2	,	,	PUNCT
inlawrev-21605	494	3	the	the	DET
inlawrev-21605	494	4	ga	ga	PROPN
inlawrev-21605	494	5	revised	revise	VERB
inlawrev-21605	494	6	the	the	DET
inlawrev-21605	494	7	definition	definition	NOUN
inlawrev-21605	494	8	of	of	ADP
inlawrev-21605	494	9	“	"	PUNCT
inlawrev-21605	494	10	industrial	industrial	ADJ
inlawrev-21605	494	11	recovery	recovery	NOUN
inlawrev-21605	494	12	site	site	NOUN
inlawrev-21605	494	13	”	"	PUNCT
inlawrev-21605	494	14	to	to	PART
inlawrev-21605	494	15	cover	cover	VERB
inlawrev-21605	494	16	land	land	NOUN
inlawrev-21605	494	17	with	with	ADP
inlawrev-21605	494	18	a	a	DET
inlawrev-21605	494	19	$	$	SYM
inlawrev-21605	494	20	100,000	100,000	NUM
inlawrev-21605	494	21	square	square	ADJ
inlawrev-21605	494	22	foot	foot	NOUN
inlawrev-21605	494	23	vacant	vacant	ADJ
inlawrev-21605	494	24	plant	plant	NOUN
inlawrev-21605	494	25	on	on	ADP
inlawrev-21605	494	26	it	it	PRON
inlawrev-21605	494	27	that	that	SCONJ
inlawrev-21605	494	28	either	either	CCONJ
inlawrev-21605	494	29	(	(	PUNCT
inlawrev-21605	494	30	1	1	X
inlawrev-21605	494	31	)	)	PUNCT
inlawrev-21605	494	32	exists	exist	VERB
inlawrev-21605	494	33	on	on	ADP
inlawrev-21605	494	34	the	the	DET
inlawrev-21605	494	35	date	date	NOUN
inlawrev-21605	494	36	of	of	ADP
inlawrev-21605	494	37	application	application	NOUN
inlawrev-21605	494	38	and	and	CCONJ
inlawrev-21605	494	39	was	be	AUX
inlawrev-21605	494	40	placed	place	VERB
inlawrev-21605	494	41	in	in	ADP
inlawrev-21605	494	42	service	service	NOUN
inlawrev-21605	494	43	at	at	ADV
inlawrev-21605	494	44	least	least	ADV
inlawrev-21605	494	45	fifteen	fifteen	NUM
inlawrev-21605	494	46	years	year	NOUN
inlawrev-21605	494	47	before	before	ADP
inlawrev-21605	494	48	that	that	DET
inlawrev-21605	494	49	date	date	NOUN
inlawrev-21605	494	50	or	or	CCONJ
inlawrev-21605	494	51	(	(	PUNCT
inlawrev-21605	494	52	2	2	NUM
inlawrev-21605	494	53	)	)	PUNCT
inlawrev-21605	494	54	existed	exist	VERB
inlawrev-21605	494	55	within	within	ADP
inlawrev-21605	494	56	five	five	NUM
inlawrev-21605	494	57	years	year	NOUN
inlawrev-21605	494	58	of	of	ADP
inlawrev-21605	494	59	the	the	DET
inlawrev-21605	494	60	application	application	NOUN
inlawrev-21605	494	61	date	date	NOUN
inlawrev-21605	494	62	and	and	CCONJ
inlawrev-21605	494	63	was	be	AUX
inlawrev-21605	494	64	placed	place	VERB
inlawrev-21605	494	65	in	in	ADP
inlawrev-21605	494	66	service	service	NOUN
inlawrev-21605	494	67	at	at	ADV
inlawrev-21605	494	68	least	least	ADV
inlawrev-21605	494	69	fifteen	fifteen	NUM
inlawrev-21605	494	70	years	year	NOUN
inlawrev-21605	494	71	before	before	ADP
inlawrev-21605	494	72	its	its	PRON
inlawrev-21605	494	73	demolition	demolition	NOUN
inlawrev-21605	494	74	.	.	PUNCT
inlawrev-21605	495	1	to	to	PART
inlawrev-21605	495	2	receive	receive	VERB
inlawrev-21605	495	3	a	a	DET
inlawrev-21605	495	4	tax	tax	NOUN
inlawrev-21605	495	5	credit	credit	NOUN
inlawrev-21605	495	6	for	for	ADP
inlawrev-21605	495	7	a77	a77	ADJ
inlawrev-21605	495	8	previously	previously	ADV
inlawrev-21605	495	9	-	-	PUNCT
inlawrev-21605	495	10	demolished	demolish	VERB
inlawrev-21605	495	11	vacant	vacant	ADJ
inlawrev-21605	495	12	plant	plant	NOUN
inlawrev-21605	495	13	,	,	PUNCT
inlawrev-21605	495	14	the	the	DET
inlawrev-21605	495	15	taxpayer	taxpayer	NOUN
inlawrev-21605	495	16	must	must	AUX
inlawrev-21605	495	17	prove	prove	VERB
inlawrev-21605	495	18	that	that	SCONJ
inlawrev-21605	495	19	“	"	PUNCT
inlawrev-21605	495	20	the	the	DET
inlawrev-21605	495	21	plant	plant	NOUN
inlawrev-21605	495	22	was	be	AUX
inlawrev-21605	495	23	not	not	PART
inlawrev-21605	495	24	maintained	maintain	VERB
inlawrev-21605	495	25	and	and	CCONJ
inlawrev-21605	495	26	was	be	AUX
inlawrev-21605	495	27	removed	remove	VERB
inlawrev-21605	495	28	from	from	ADP
inlawrev-21605	495	29	the	the	DET
inlawrev-21605	495	30	[	[	X
inlawrev-21605	495	31	industrial	industrial	ADJ
inlawrev-21605	495	32	recovery	recovery	NOUN
inlawrev-21605	495	33	]	]	PUNCT
inlawrev-21605	495	34	site	site	NOUN
inlawrev-21605	495	35	in	in	ADP
inlawrev-21605	495	36	an	an	DET
inlawrev-21605	495	37	effort	effort	NOUN
inlawrev-21605	495	38	to	to	PART
inlawrev-21605	495	39	protect	protect	VERB
inlawrev-21605	495	40	the	the	DET
inlawrev-21605	495	41	health	health	NOUN
inlawrev-21605	495	42	,	,	PUNCT
inlawrev-21605	495	43	safety	safety	NOUN
inlawrev-21605	495	44	,	,	PUNCT
inlawrev-21605	495	45	and	and	CCONJ
inlawrev-21605	495	46	welfare	welfare	NOUN
inlawrev-21605	495	47	of	of	ADP
inlawrev-21605	495	48	the	the	DET
inlawrev-21605	495	49	community	community	NOUN
inlawrev-21605	495	50	.	.	PUNCT
inlawrev-21605	495	51	”	"	PUNCT
inlawrev-21605	496	1	successful78	successful78	NOUN
inlawrev-21605	496	2	taxpayers	taxpayer	NOUN
inlawrev-21605	496	3	will	will	AUX
inlawrev-21605	496	4	receive	receive	VERB
inlawrev-21605	496	5	a	a	DET
inlawrev-21605	496	6	tax	tax	NOUN
inlawrev-21605	496	7	credit	credit	NOUN
inlawrev-21605	496	8	calculated	calculate	VERB
inlawrev-21605	496	9	using	use	VERB
inlawrev-21605	496	10	an	an	DET
inlawrev-21605	496	11	applicable	applicable	ADJ
inlawrev-21605	496	12	percentage	percentage	NOUN
inlawrev-21605	496	13	that	that	PRON
inlawrev-21605	496	14	depends	depend	VERB
inlawrev-21605	496	15	on	on	ADP
inlawrev-21605	496	16	the	the	DET
inlawrev-21605	496	17	length	length	NOUN
inlawrev-21605	496	18	of	of	ADP
inlawrev-21605	496	19	time	time	NOUN
inlawrev-21605	496	20	between	between	ADP
inlawrev-21605	496	21	the	the	DET
inlawrev-21605	496	22	completion	completion	NOUN
inlawrev-21605	496	23	of	of	ADP
inlawrev-21605	496	24	that	that	DET
inlawrev-21605	496	25	demolition	demolition	NOUN
inlawrev-21605	496	26	and	and	CCONJ
inlawrev-21605	496	27	the	the	DET
inlawrev-21605	496	28	application	application	NOUN
inlawrev-21605	496	29	date	date	NOUN
inlawrev-21605	496	30	.	.	PUNCT
inlawrev-21605	497	1	furthermore	furthermore	ADV
inlawrev-21605	497	2	,	,	PUNCT
inlawrev-21605	497	3	a	a	DET
inlawrev-21605	497	4	taxpayer	taxpayer	NOUN
inlawrev-21605	497	5	who	who	PRON
inlawrev-21605	497	6	wishes	wish	VERB
inlawrev-21605	497	7	to	to	PART
inlawrev-21605	497	8	claim	claim	VERB
inlawrev-21605	497	9	the	the	DET
inlawrev-21605	497	10	credit	credit	NOUN
inlawrev-21605	497	11	must79	must79	NOUN
inlawrev-21605	497	12	enter	enter	VERB
inlawrev-21605	497	13	into	into	ADP
inlawrev-21605	497	14	a	a	DET
inlawrev-21605	497	15	tax	tax	NOUN
inlawrev-21605	497	16	credit	credit	NOUN
inlawrev-21605	497	17	agreement	agreement	NOUN
inlawrev-21605	497	18	with	with	ADP
inlawrev-21605	497	19	the	the	DET
inlawrev-21605	497	20	iedc.80	iedc.80	PROPN
inlawrev-21605	497	21	e.	e.	PROPN
inlawrev-21605	497	22	local	local	ADJ
inlawrev-21605	497	23	taxes	taxis	NOUN
inlawrev-21605	497	24	after	after	ADP
inlawrev-21605	497	25	a	a	DET
inlawrev-21605	497	26	momentous	momentous	ADJ
inlawrev-21605	497	27	2015	2015	NUM
inlawrev-21605	497	28	legislative	legislative	ADJ
inlawrev-21605	497	29	session	session	NOUN
inlawrev-21605	497	30	that	that	PRON
inlawrev-21605	497	31	saw	see	VERB
inlawrev-21605	497	32	the	the	DET
inlawrev-21605	497	33	consolidation	consolidation	NOUN
inlawrev-21605	497	34	of	of	ADP
inlawrev-21605	497	35	the	the	DET
inlawrev-21605	497	36	parallel	parallel	ADJ
inlawrev-21605	497	37	cagit	cagit	NOUN
inlawrev-21605	497	38	,	,	PUNCT
inlawrev-21605	497	39	coit	coit	NOUN
inlawrev-21605	497	40	,	,	PUNCT
inlawrev-21605	497	41	and	and	CCONJ
inlawrev-21605	497	42	cedit	cedit	NOUN
inlawrev-21605	497	43	regimes	regime	NOUN
inlawrev-21605	497	44	into	into	ADP
inlawrev-21605	497	45	a	a	DET
inlawrev-21605	497	46	single	single	ADJ
inlawrev-21605	497	47	local	local	ADJ
inlawrev-21605	497	48	income	income	NOUN
inlawrev-21605	497	49	tax	tax	NOUN
inlawrev-21605	497	50	that	that	PRON
inlawrev-21605	497	51	took	take	VERB
inlawrev-21605	497	52	their	their	PRON
inlawrev-21605	497	53	place	place	NOUN
inlawrev-21605	497	54	on	on	ADP
inlawrev-21605	497	55	january	january	PROPN
inlawrev-21605	497	56	1	1	NUM
inlawrev-21605	497	57	,	,	PUNCT
inlawrev-21605	497	58	2017	2017	NUM
inlawrev-21605	497	59	,	,	PUNCT
inlawrev-21605	497	60	the	the	DET
inlawrev-21605	497	61	ga	ga	PROPN
inlawrev-21605	497	62	largely	largely	ADV
inlawrev-21605	497	63	limited	limit	VERB
inlawrev-21605	497	64	itself	itself	PRON
inlawrev-21605	497	65	to	to	ADP
inlawrev-21605	497	66	putting	put	VERB
inlawrev-21605	497	67	the81	the81	NOUN
inlawrev-21605	497	68	finishing	finish	VERB
inlawrev-21605	497	69	touches	touch	NOUN
inlawrev-21605	497	70	on	on	ADP
inlawrev-21605	497	71	that	that	DET
inlawrev-21605	497	72	transition	transition	NOUN
inlawrev-21605	497	73	and	and	CCONJ
inlawrev-21605	497	74	to	to	ADP
inlawrev-21605	497	75	the	the	DET
inlawrev-21605	497	76	local	local	ADJ
inlawrev-21605	497	77	taxation	taxation	NOUN
inlawrev-21605	497	78	of	of	ADP
inlawrev-21605	497	79	motor	motor	NOUN
inlawrev-21605	497	80	vehicles.82	vehicles.82	PROPN
inlawrev-21605	497	81	m	m	VERB
inlawrev-21605	497	82	ost	ost	VERB
inlawrev-21605	497	83	significantly	significantly	ADV
inlawrev-21605	497	84	,	,	PUNCT
inlawrev-21605	497	85	the	the	DET
inlawrev-21605	497	86	g	g	PROPN
inlawrev-21605	497	87	a	a	DET
inlawrev-21605	497	88	created	create	VERB
inlawrev-21605	497	89	a	a	DET
inlawrev-21605	497	90	new	new	ADJ
inlawrev-21605	497	91	municipal	municipal	ADJ
inlawrev-21605	497	92	motor	motor	NOUN
inlawrev-21605	497	93	vehicle	vehicle	NOUN
inlawrev-21605	497	94	license	license	NOUN
inlawrev-21605	497	95	excise	excise	NOUN
inlawrev-21605	497	96	75	75	NUM
inlawrev-21605	497	97	.	.	PUNCT
inlawrev-21605	498	1	i	i	PRON
inlawrev-21605	498	2	d.	d.	PROPN
inlawrev-21605	498	3	§	§	PROPN
inlawrev-21605	498	4	§	§	PROPN
inlawrev-21605	498	5	28	28	NUM
inlawrev-21605	498	6	,	,	PUNCT
inlawrev-21605	498	7	34	34	NUM
inlawrev-21605	498	8	,	,	PUNCT
inlawrev-21605	498	9	39	39	NUM
inlawrev-21605	498	10	,	,	PUNCT
inlawrev-21605	498	11	2016	2016	NUM
inlawrev-21605	498	12	ind	ind	NOUN
inlawrev-21605	498	13	.	.	PUNCT
inlawrev-21605	499	1	acts	act	VERB
inlawrev-21605	499	2	at	at	ADP
inlawrev-21605	499	3	1364	1364	NUM
inlawrev-21605	499	4	,	,	PUNCT
inlawrev-21605	499	5	1366	1366	NUM
inlawrev-21605	499	6	-	-	SYM
inlawrev-21605	499	7	67	67	NUM
inlawrev-21605	499	8	,	,	PUNCT
inlawrev-21605	499	9	1370	1370	NUM
inlawrev-21605	499	10	(	(	PUNCT
inlawrev-21605	499	11	amending	amend	VERB
inlawrev-21605	499	12	ind	ind	NOUN
inlawrev-21605	499	13	.	.	PUNCT
inlawrev-21605	500	1	code	code	PROPN
inlawrev-21605	500	2	§	§	PROPN
inlawrev-21605	500	3	§	§	PROPN
inlawrev-21605	500	4	6	6	NUM
inlawrev-21605	500	5	-	-	SYM
inlawrev-21605	500	6	3.113	3.113	NUM
inlawrev-21605	500	7	-	-	SYM
inlawrev-21605	500	8	22	22	NUM
inlawrev-21605	500	9	,	,	PUNCT
inlawrev-21605	500	10	-26	-26	PROPN
inlawrev-21605	500	11	-	-	PUNCT
inlawrev-21605	500	12	23	23	NUM
inlawrev-21605	500	13	,	,	PUNCT
inlawrev-21605	500	14	and	and	CCONJ
inlawrev-21605	500	15	-31.9	-31.9	VERB
inlawrev-21605	500	16	-	-	PUNCT
inlawrev-21605	500	17	20	20	NUM
inlawrev-21605	500	18	)	)	PUNCT
inlawrev-21605	500	19	.	.	PUNCT
inlawrev-21605	501	1	76	76	NUM
inlawrev-21605	501	2	.	.	PUNCT
inlawrev-21605	502	1	pub	pub	NOUN
inlawrev-21605	502	2	.	.	PUNCT
inlawrev-21605	503	1	l.	l.	PROPN
inlawrev-21605	503	2	no	no	INTJ
inlawrev-21605	503	3	.	.	PROPN
inlawrev-21605	504	1	50	50	NUM
inlawrev-21605	504	2	-	-	SYM
inlawrev-21605	504	3	2016	2016	NUM
inlawrev-21605	504	4	,	,	PUNCT
inlawrev-21605	504	5	§	§	PROPN
inlawrev-21605	504	6	10	10	NUM
inlawrev-21605	504	7	,	,	PUNCT
inlawrev-21605	504	8	2016	2016	NUM
inlawrev-21605	504	9	ind	ind	NOUN
inlawrev-21605	504	10	.	.	PUNCT
inlawrev-21605	505	1	acts	act	VERB
inlawrev-21605	505	2	400	400	NUM
inlawrev-21605	505	3	,	,	PUNCT
inlawrev-21605	505	4	405	405	NUM
inlawrev-21605	505	5	(	(	PUNCT
inlawrev-21605	505	6	amending	amend	VERB
inlawrev-21605	505	7	ind	ind	NOUN
inlawrev-21605	505	8	.	.	PUNCT
inlawrev-21605	506	1	code	code	PROPN
inlawrev-21605	506	2	§	§	PROPN
inlawrev-21605	506	3	6	6	NUM
inlawrev-21605	506	4	-	-	SYM
inlawrev-21605	506	5	3.1	3.1	NUM
inlawrev-21605	506	6	-	-	NUM
inlawrev-21605	506	7	184.5	184.5	NUM
inlawrev-21605	506	8	)	)	PUNCT
inlawrev-21605	506	9	.	.	PUNCT
inlawrev-21605	507	1	77	77	NUM
inlawrev-21605	507	2	.	.	PUNCT
inlawrev-21605	508	1	pub	pub	NOUN
inlawrev-21605	508	2	.	.	PUNCT
inlawrev-21605	509	1	l.	l.	PROPN
inlawrev-21605	509	2	no	no	INTJ
inlawrev-21605	509	3	.	.	PROPN
inlawrev-21605	510	1	204	204	NUM
inlawrev-21605	510	2	-	-	SYM
inlawrev-21605	510	3	2016	2016	NUM
inlawrev-21605	510	4	,	,	PUNCT
inlawrev-21605	510	5	§	§	PROPN
inlawrev-21605	510	6	18	18	NUM
inlawrev-21605	510	7	,	,	PUNCT
inlawrev-21605	510	8	2016	2016	NUM
inlawrev-21605	510	9	ind	ind	NOUN
inlawrev-21605	510	10	.	.	PUNCT
inlawrev-21605	511	1	acts	act	VERB
inlawrev-21605	511	2	2958	2958	NUM
inlawrev-21605	511	3	,	,	PUNCT
inlawrev-21605	511	4	2994	2994	NUM
inlawrev-21605	511	5	(	(	PUNCT
inlawrev-21605	511	6	amending	amend	VERB
inlawrev-21605	511	7	ind	ind	NOUN
inlawrev-21605	511	8	.	.	PUNCT
inlawrev-21605	512	1	code	code	PROPN
inlawrev-21605	512	2	§	§	PROPN
inlawrev-21605	512	3	6	6	NUM
inlawrev-21605	512	4	-	-	SYM
inlawrev-21605	512	5	3.1	3.1	NUM
inlawrev-21605	512	6	-	-	NUM
inlawrev-21605	512	7	115	115	NUM
inlawrev-21605	512	8	)	)	PUNCT
inlawrev-21605	512	9	.	.	PUNCT
inlawrev-21605	513	1	78	78	NUM
inlawrev-21605	513	2	.	.	PUNCT
inlawrev-21605	514	1	i	i	PRON
inlawrev-21605	514	2	d.	d.	PROPN
inlawrev-21605	514	3	§	§	PROPN
inlawrev-21605	514	4	24	24	NUM
inlawrev-21605	514	5	,	,	PUNCT
inlawrev-21605	514	6	2016	2016	NUM
inlawrev-21605	514	7	ind	ind	NOUN
inlawrev-21605	514	8	.	.	PUNCT
inlawrev-21605	515	1	acts	act	VERB
inlawrev-21605	515	2	at	at	ADP
inlawrev-21605	515	3	2996	2996	NUM
inlawrev-21605	515	4	(	(	PUNCT
inlawrev-21605	515	5	amending	amend	VERB
inlawrev-21605	515	6	ind	ind	NOUN
inlawrev-21605	515	7	.	.	PUNCT
inlawrev-21605	516	1	code	code	PROPN
inlawrev-21605	516	2	§	§	PROPN
inlawrev-21605	516	3	6	6	NUM
inlawrev-21605	516	4	-	-	SYM
inlawrev-21605	516	5	3.1	3.1	NUM
inlawrev-21605	516	6	-	-	SYM
inlawrev-21605	516	7	11	11	NUM
inlawrev-21605	516	8	-	-	SYM
inlawrev-21605	516	9	19	19	NUM
inlawrev-21605	516	10	)	)	PUNCT
inlawrev-21605	516	11	.	.	PUNCT
inlawrev-21605	517	1	79	79	NUM
inlawrev-21605	517	2	.	.	PUNCT
inlawrev-21605	518	1	i	i	PRON
inlawrev-21605	518	2	d.	d.	PROPN
inlawrev-21605	518	3	§	§	PROPN
inlawrev-21605	518	4	16	16	NUM
inlawrev-21605	518	5	,	,	PUNCT
inlawrev-21605	518	6	2016	2016	NUM
inlawrev-21605	518	7	ind	ind	NOUN
inlawrev-21605	518	8	.	.	PUNCT
inlawrev-21605	519	1	acts	act	VERB
inlawrev-21605	519	2	at	at	ADP
inlawrev-21605	519	3	2993	2993	NUM
inlawrev-21605	519	4	-	-	SYM
inlawrev-21605	519	5	94	94	NUM
inlawrev-21605	519	6	(	(	PUNCT
inlawrev-21605	519	7	amending	amend	VERB
inlawrev-21605	519	8	ind	ind	NOUN
inlawrev-21605	519	9	.	.	PUNCT
inlawrev-21605	520	1	code	code	PROPN
inlawrev-21605	520	2	§	§	PROPN
inlawrev-21605	520	3	6	6	NUM
inlawrev-21605	520	4	-	-	SYM
inlawrev-21605	520	5	3.1	3.1	NUM
inlawrev-21605	520	6	-	-	SYM
inlawrev-21605	520	7	11	11	NUM
inlawrev-21605	520	8	-	-	SYM
inlawrev-21605	520	9	1	1	NUM
inlawrev-21605	520	10	)	)	PUNCT
inlawrev-21605	520	11	.	.	PUNCT
inlawrev-21605	521	1	80	80	NUM
inlawrev-21605	521	2	.	.	PUNCT
inlawrev-21605	522	1	i	i	PRON
inlawrev-21605	522	2	d.	d.	PROPN
inlawrev-21605	522	3	§	§	PROPN
inlawrev-21605	522	4	25	25	NUM
inlawrev-21605	522	5	,	,	PUNCT
inlawrev-21605	522	6	2016	2016	NUM
inlawrev-21605	522	7	ind	ind	NOUN
inlawrev-21605	522	8	.	.	PUNCT
inlawrev-21605	523	1	acts	act	VERB
inlawrev-21605	523	2	at	at	ADP
inlawrev-21605	523	3	2996	2996	NUM
inlawrev-21605	523	4	(	(	PUNCT
inlawrev-21605	523	5	codified	codify	VERB
inlawrev-21605	523	6	at	at	ADP
inlawrev-21605	523	7	ind	ind	PROPN
inlawrev-21605	523	8	.	.	PUNCT
inlawrev-21605	524	1	code	code	PROPN
inlawrev-21605	524	2	§	§	PROPN
inlawrev-21605	524	3	6	6	NUM
inlawrev-21605	524	4	-	-	SYM
inlawrev-21605	524	5	3.1	3.1	NUM
inlawrev-21605	524	6	-	-	SYM
inlawrev-21605	524	7	11	11	NUM
inlawrev-21605	524	8	-	-	SYM
inlawrev-21605	524	9	19.5	19.5	NUM
inlawrev-21605	524	10	)	)	PUNCT
inlawrev-21605	524	11	.	.	PUNCT
inlawrev-21605	525	1	81	81	NUM
inlawrev-21605	525	2	.	.	PUNCT
inlawrev-21605	526	1	jegen	jegen	PROPN
inlawrev-21605	526	2	et	et	PROPN
inlawrev-21605	526	3	al	al	PROPN
inlawrev-21605	526	4	.	.	PROPN
inlawrev-21605	526	5	,	,	PUNCT
inlawrev-21605	526	6	2015	2015	NUM
inlawrev-21605	526	7	,	,	PUNCT
inlawrev-21605	526	8	supra	supra	NOUN
inlawrev-21605	526	9	note	note	NOUN
inlawrev-21605	526	10	1	1	NUM
inlawrev-21605	526	11	,	,	PUNCT
inlawrev-21605	526	12	at	at	ADP
inlawrev-21605	526	13	1252	1252	NUM
inlawrev-21605	526	14	-	-	SYM
inlawrev-21605	526	15	55	55	NUM
inlawrev-21605	526	16	(	(	PUNCT
inlawrev-21605	526	17	outlining	outline	VERB
inlawrev-21605	526	18	the	the	DET
inlawrev-21605	526	19	broad	broad	ADJ
inlawrev-21605	526	20	contours	contours	NOUN
inlawrev-21605	526	21	of	of	ADP
inlawrev-21605	526	22	the	the	DET
inlawrev-21605	526	23	transition	transition	NOUN
inlawrev-21605	526	24	to	to	ADP
inlawrev-21605	526	25	the	the	DET
inlawrev-21605	526	26	new	new	ADJ
inlawrev-21605	526	27	local	local	ADJ
inlawrev-21605	526	28	income	income	NOUN
inlawrev-21605	526	29	taxation	taxation	NOUN
inlawrev-21605	526	30	regime	regime	NOUN
inlawrev-21605	526	31	)	)	PUNCT
inlawrev-21605	526	32	.	.	PUNCT
inlawrev-21605	527	1	82	82	X
inlawrev-21605	527	2	.	.	PUNCT
inlawrev-21605	528	1	see	see	VERB
inlawrev-21605	528	2	,	,	PUNCT
inlawrev-21605	528	3	e.g.	e.g.	ADV
inlawrev-21605	528	4	,	,	PUNCT
inlawrev-21605	528	5	pub	pub	NOUN
inlawrev-21605	528	6	.	.	PUNCT
inlawrev-21605	529	1	l.	l.	PROPN
inlawrev-21605	529	2	no	no	INTJ
inlawrev-21605	529	3	.	.	PROPN
inlawrev-21605	530	1	197	197	NUM
inlawrev-21605	530	2	-	-	SYM
inlawrev-21605	530	3	2016	2016	NUM
inlawrev-21605	530	4	,	,	PUNCT
inlawrev-21605	530	5	§	§	PROPN
inlawrev-21605	530	6	§	§	PROPN
inlawrev-21605	530	7	34	34	NUM
inlawrev-21605	530	8	-	-	SYM
inlawrev-21605	530	9	35	35	NUM
inlawrev-21605	530	10	,	,	PUNCT
inlawrev-21605	530	11	2016	2016	NUM
inlawrev-21605	530	12	ind	ind	NOUN
inlawrev-21605	530	13	.	.	PUNCT
inlawrev-21605	531	1	acts	act	VERB
inlawrev-21605	531	2	2232	2232	NUM
inlawrev-21605	531	3	,	,	PUNCT
inlawrev-21605	531	4	2290	2290	NUM
inlawrev-21605	531	5	-	-	SYM
inlawrev-21605	531	6	91	91	NUM
inlawrev-21605	531	7	(	(	PUNCT
inlawrev-21605	531	8	amending	amend	VERB
inlawrev-21605	531	9	ind	ind	NOUN
inlawrev-21605	531	10	.	.	PUNCT
inlawrev-21605	532	1	code	code	PROPN
inlawrev-21605	532	2	§	§	PROPN
inlawrev-21605	532	3	§	§	PROPN
inlawrev-21605	532	4	6	6	NUM
inlawrev-21605	532	5	-	-	SYM
inlawrev-21605	532	6	3.5	3.5	NUM
inlawrev-21605	532	7	-	-	PUNCT
inlawrev-21605	532	8	4	4	NUM
inlawrev-21605	532	9	-	-	SYM
inlawrev-21605	532	10	1	1	NUM
inlawrev-21605	532	11	and	and	CCONJ
inlawrev-21605	532	12	-4	-4	NOUN
inlawrev-21605	532	13	-	-	NOUN
inlawrev-21605	532	14	1.1	1.1	NUM
inlawrev-21605	532	15	to	to	PART
inlawrev-21605	532	16	update	update	VERB
inlawrev-21605	532	17	the	the	DET
inlawrev-21605	532	18	adopting	adopt	VERB
inlawrev-21605	532	19	entity	entity	NOUN
inlawrev-21605	532	20	definition	definition	NOUN
inlawrev-21605	532	21	in	in	ADP
inlawrev-21605	532	22	the	the	DET
inlawrev-21605	532	23	county	county	NOUN
inlawrev-21605	532	24	motor	motor	NOUN
inlawrev-21605	532	25	vehicle	vehicle	NOUN
inlawrev-21605	532	26	excise	excise	NOUN
inlawrev-21605	532	27	surtax	surtax	NOUN
inlawrev-21605	532	28	to	to	PART
inlawrev-21605	532	29	reflect	reflect	VERB
inlawrev-21605	532	30	the	the	DET
inlawrev-21605	532	31	“	"	PUNCT
inlawrev-21605	532	32	local	local	ADJ
inlawrev-21605	532	33	income	income	NOUN
inlawrev-21605	532	34	tax	tax	NOUN
inlawrev-21605	532	35	council	council	PROPN
inlawrev-21605	532	36	”	"	PUNCT
inlawrev-21605	532	37	relevant	relevant	ADJ
inlawrev-21605	532	38	under	under	ADP
inlawrev-21605	532	39	the	the	DET
inlawrev-21605	532	40	new	new	ADJ
inlawrev-21605	532	41	local	local	ADJ
inlawrev-21605	532	42	income	income	NOUN
inlawrev-21605	532	43	tax	tax	NOUN
inlawrev-21605	532	44	statute	statute	NOUN
inlawrev-21605	532	45	in	in	ADP
inlawrev-21605	532	46	ind	ind	PROPN
inlawrev-21605	532	47	.	.	PUNCT
inlawrev-21605	533	1	code	code	PROPN
inlawrev-21605	533	2	§	§	PROPN
inlawrev-21605	533	3	6	6	NUM
inlawrev-21605	533	4	-	-	SYM
inlawrev-21605	533	5	3.6	3.6	NUM
inlawrev-21605	533	6	)	)	PUNCT
inlawrev-21605	533	7	.	.	PUNCT
inlawrev-21605	534	1	the	the	DET
inlawrev-21605	534	2	ga	ga	PROPN
inlawrev-21605	534	3	also	also	ADV
inlawrev-21605	534	4	repealed	repeal	VERB
inlawrev-21605	534	5	three	three	NUM
inlawrev-21605	534	6	now	now	ADV
inlawrev-21605	534	7	-	-	PUNCT
inlawrev-21605	534	8	obsolete	obsolete	ADJ
inlawrev-21605	534	9	chapters	chapter	NOUN
inlawrev-21605	534	10	:	:	PUNCT
inlawrev-21605	534	11	status	status	NOUN
inlawrev-21605	534	12	of	of	ADP
inlawrev-21605	534	13	certain	certain	ADJ
inlawrev-21605	534	14	property	property	NOUN
inlawrev-21605	534	15	tax	tax	NOUN
inlawrev-21605	534	16	credits	credit	NOUN
inlawrev-21605	534	17	,	,	PUNCT
inlawrev-21605	534	18	adoption	adoption	NOUN
inlawrev-21605	534	19	of	of	ADP
inlawrev-21605	534	20	certain	certain	ADJ
inlawrev-21605	534	21	ordinances	ordinance	NOUN
inlawrev-21605	534	22	relating	relate	VERB
inlawrev-21605	534	23	to	to	ADP
inlawrev-21605	534	24	a	a	DET
inlawrev-21605	534	25	county	county	NOUN
inlawrev-21605	534	26	adjusted	adjust	VERB
inlawrev-21605	534	27	gross	gross	ADJ
inlawrev-21605	534	28	income	income	NOUN
inlawrev-21605	534	29	tax	tax	NOUN
inlawrev-21605	534	30	or	or	CCONJ
inlawrev-21605	534	31	a	a	DET
inlawrev-21605	534	32	county	county	NOUN
inlawrev-21605	534	33	option	option	NOUN
inlawrev-21605	534	34	income	income	NOUN
inlawrev-21605	534	35	tax	tax	NOUN
inlawrev-21605	534	36	,	,	PUNCT
inlawrev-21605	534	37	and	and	CCONJ
inlawrev-21605	534	38	employment	employment	NOUN
inlawrev-21605	534	39	tax	tax	NOUN
inlawrev-21605	534	40	.	.	PUNCT
inlawrev-21605	535	1	i	i	PRON
inlawrev-21605	535	2	d.	d.	PROPN
inlawrev-21605	535	3	§	§	PROPN
inlawrev-21605	535	4	§	§	PROPN
inlawrev-21605	535	5	31	31	NUM
inlawrev-21605	535	6	-	-	SYM
inlawrev-21605	535	7	33	33	NUM
inlawrev-21605	535	8	,	,	PUNCT
inlawrev-21605	535	9	2016	2016	NUM
inlawrev-21605	535	10	ind	ind	NOUN
inlawrev-21605	535	11	.	.	PUNCT
inlawrev-21605	536	1	acts	act	VERB
inlawrev-21605	536	2	at	at	ADP
inlawrev-21605	536	3	2290	2290	NUM
inlawrev-21605	536	4	(	(	PUNCT
inlawrev-21605	536	5	repealing	repeal	VERB
inlawrev-21605	536	6	ind	ind	NOUN
inlawrev-21605	536	7	.	.	PUNCT
inlawrev-21605	537	1	code	code	PROPN
inlawrev-21605	537	2	§	§	PROPN
inlawrev-21605	537	3	§	§	PROPN
inlawrev-21605	537	4	6	6	NUM
inlawrev-21605	537	5	-	-	SYM
inlawrev-21605	537	6	3.5	3.5	NUM
inlawrev-21605	537	7	-	-	PUNCT
inlawrev-21605	537	8	0.7	0.7	NUM
inlawrev-21605	537	9	,	,	PUNCT
inlawrev-21605	537	10	-0.8	-0.8	NUM
inlawrev-21605	537	11	,	,	PUNCT
inlawrev-21605	537	12	and	and	CCONJ
inlawrev-21605	537	13	-2	-2	NUM
inlawrev-21605	537	14	)	)	PUNCT
inlawrev-21605	537	15	.	.	PUNCT
inlawrev-21605	538	1	1414	1414	NUM
inlawrev-21605	538	2	indiana	indiana	PROPN
inlawrev-21605	538	3	law	law	PROPN
inlawrev-21605	538	4	review	review	NOUN
inlawrev-21605	538	5	[	[	X
inlawrev-21605	538	6	vol	vol	NOUN
inlawrev-21605	538	7	.	.	PUNCT
inlawrev-21605	539	1	50:1403	50:1403	NUM
inlawrev-21605	539	2	surtax	surtax	NOUN
inlawrev-21605	539	3	(	(	PUNCT
inlawrev-21605	539	4	the	the	DET
inlawrev-21605	539	5	“	"	PUNCT
inlawrev-21605	539	6	license	license	NOUN
inlawrev-21605	539	7	surtax	surtax	NOUN
inlawrev-21605	539	8	”	"	PUNCT
inlawrev-21605	539	9	)	)	PUNCT
inlawrev-21605	539	10	and	and	CCONJ
inlawrev-21605	539	11	a	a	DET
inlawrev-21605	539	12	municipal	municipal	ADJ
inlawrev-21605	539	13	wheel	wheel	NOUN
inlawrev-21605	539	14	tax	tax	NOUN
inlawrev-21605	539	15	(	(	PUNCT
inlawrev-21605	539	16	the	the	DET
inlawrev-21605	539	17	“	"	PUNCT
inlawrev-21605	539	18	w	w	PROPN
inlawrev-21605	539	19	heel	heel	NOUN
inlawrev-21605	539	20	tax	tax	NOUN
inlawrev-21605	539	21	”	"	PUNCT
inlawrev-21605	539	22	)	)	PUNCT
inlawrev-21605	539	23	that	that	PRON
inlawrev-21605	539	24	parallel	parallel	VERB
inlawrev-21605	539	25	the	the	DET
inlawrev-21605	539	26	existing	exist	VERB
inlawrev-21605	539	27	county	county	NOUN
inlawrev-21605	539	28	versions.83	versions.83	ADV
inlawrev-21605	539	29	the	the	DET
inlawrev-21605	539	30	two	two	NUM
inlawrev-21605	539	31	new	new	ADJ
inlawrev-21605	539	32	vehicle	vehicle	NOUN
inlawrev-21605	539	33	-	-	PUNCT
inlawrev-21605	539	34	related	relate	VERB
inlawrev-21605	539	35	taxes	taxis	NOUN
inlawrev-21605	539	36	may	may	AUX
inlawrev-21605	539	37	only	only	ADV
inlawrev-21605	539	38	be	be	AUX
inlawrev-21605	539	39	adopted	adopt	VERB
inlawrev-21605	539	40	in	in	ADP
inlawrev-21605	539	41	conjunction	conjunction	NOUN
inlawrev-21605	539	42	with	with	ADP
inlawrev-21605	539	43	each	each	DET
inlawrev-21605	539	44	other	other	ADJ
inlawrev-21605	539	45	by	by	ADP
inlawrev-21605	539	46	a	a	DET
inlawrev-21605	539	47	municipality	municipality	NOUN
inlawrev-21605	539	48	that	that	PRON
inlawrev-21605	539	49	contains	contain	VERB
inlawrev-21605	539	50	more	more	ADJ
inlawrev-21605	539	51	than	than	ADP
inlawrev-21605	539	52	10,000	10,000	NUM
inlawrev-21605	539	53	people	people	NOUN
inlawrev-21605	539	54	and	and	CCONJ
inlawrev-21605	539	55	that	that	PRON
inlawrev-21605	539	56	uses	use	VERB
inlawrev-21605	539	57	a	a	DET
inlawrev-21605	539	58	transportation	transportation	NOUN
inlawrev-21605	539	59	asset	asset	NOUN
inlawrev-21605	539	60	management	management	NOUN
inlawrev-21605	539	61	plan	plan	NOUN
inlawrev-21605	539	62	approved	approve	VERB
inlawrev-21605	539	63	by	by	ADP
inlawrev-21605	539	64	the	the	DET
inlawrev-21605	539	65	indiana	indiana	PROPN
inlawrev-21605	539	66	department	department	PROPN
inlawrev-21605	539	67	of	of	ADP
inlawrev-21605	539	68	transportation	transportation	NOUN
inlawrev-21605	539	69	.	.	PUNCT
inlawrev-21605	540	1	the	the	DET
inlawrev-21605	540	2	new	new	ADJ
inlawrev-21605	540	3	statutes	statute	NOUN
inlawrev-21605	540	4	guarantee	guarantee	VERB
inlawrev-21605	540	5	at	at	ADP
inlawrev-21605	540	6	least	least	ADJ
inlawrev-21605	540	7	a	a	DET
inlawrev-21605	540	8	six	six	NUM
inlawrev-21605	540	9	-	-	PUNCT
inlawrev-21605	540	10	month	month	NOUN
inlawrev-21605	540	11	delay	delay	NOUN
inlawrev-21605	540	12	after	after	SCONJ
inlawrev-21605	540	13	the84	the84	NOUN
inlawrev-21605	540	14	new	new	ADJ
inlawrev-21605	540	15	taxes	taxis	NOUN
inlawrev-21605	540	16	are	be	AUX
inlawrev-21605	540	17	adopted	adopt	VERB
inlawrev-21605	540	18	before	before	SCONJ
inlawrev-21605	540	19	they	they	PRON
inlawrev-21605	540	20	become	become	VERB
inlawrev-21605	540	21	effective	effective	ADJ
inlawrev-21605	540	22	.	.	PUNCT
inlawrev-21605	541	1	once	once	ADV
inlawrev-21605	541	2	in	in	ADP
inlawrev-21605	541	3	place	place	NOUN
inlawrev-21605	541	4	,	,	PUNCT
inlawrev-21605	541	5	no	no	DET
inlawrev-21605	541	6	vehicle85	vehicle85	NOUN
inlawrev-21605	541	7	may	may	AUX
inlawrev-21605	541	8	be	be	AUX
inlawrev-21605	541	9	registered	register	VERB
inlawrev-21605	541	10	in	in	ADP
inlawrev-21605	541	11	the	the	DET
inlawrev-21605	541	12	adopting	adopt	VERB
inlawrev-21605	541	13	municipality	municipality	NOUN
inlawrev-21605	541	14	unless	unless	SCONJ
inlawrev-21605	541	15	the	the	DET
inlawrev-21605	541	16	license	license	NOUN
inlawrev-21605	541	17	surtax	surtax	NOUN
inlawrev-21605	541	18	and	and	CCONJ
inlawrev-21605	541	19	w	w	ADP
inlawrev-21605	541	20	heel	heel	NOUN
inlawrev-21605	541	21	tax	tax	NOUN
inlawrev-21605	541	22	are	be	AUX
inlawrev-21605	541	23	paid	pay	VERB
inlawrev-21605	541	24	to	to	ADP
inlawrev-21605	541	25	the	the	DET
inlawrev-21605	541	26	bureau	bureau	NOUN
inlawrev-21605	541	27	of	of	ADP
inlawrev-21605	541	28	m	m	PROPN
inlawrev-21605	541	29	otor	otor	NOUN
inlawrev-21605	541	30	vehicles	vehicle	NOUN
inlawrev-21605	541	31	.	.	PUNCT
inlawrev-21605	542	1	the	the	DET
inlawrev-21605	542	2	license	license	NOUN
inlawrev-21605	542	3	surtax86	surtax86	PROPN
inlawrev-21605	542	4	applies	apply	VERB
inlawrev-21605	542	5	to	to	ADP
inlawrev-21605	542	6	passenger	passenger	NOUN
inlawrev-21605	542	7	vehicles	vehicle	NOUN
inlawrev-21605	542	8	,	,	PUNCT
inlawrev-21605	542	9	motorcycles	motorcycle	NOUN
inlawrev-21605	542	10	,	,	PUNCT
inlawrev-21605	542	11	trucks	truck	NOUN
inlawrev-21605	542	12	with	with	ADP
inlawrev-21605	542	13	declared	declare	VERB
inlawrev-21605	542	14	gross	gross	ADJ
inlawrev-21605	542	15	weight	weight	NOUN
inlawrev-21605	542	16	less	less	ADJ
inlawrev-21605	542	17	than	than	ADP
inlawrev-21605	542	18	11,000	11,000	NUM
inlawrev-21605	542	19	pounds	pound	NOUN
inlawrev-21605	542	20	,	,	PUNCT
inlawrev-21605	542	21	and	and	CCONJ
inlawrev-21605	542	22	motor	motor	NOUN
inlawrev-21605	542	23	driven	drive	VERB
inlawrev-21605	542	24	cycles	cycle	NOUN
inlawrev-21605	542	25	,	,	PUNCT
inlawrev-21605	542	26	and	and	CCONJ
inlawrev-21605	542	27	may	may	AUX
inlawrev-21605	542	28	be	be	AUX
inlawrev-21605	542	29	set	set	VERB
inlawrev-21605	542	30	anywhere	anywhere	ADV
inlawrev-21605	542	31	between87	between87	NOUN
inlawrev-21605	542	32	$	$	SYM
inlawrev-21605	542	33	7.50	7.50	NUM
inlawrev-21605	542	34	and	and	CCONJ
inlawrev-21605	542	35	$	$	SYM
inlawrev-21605	542	36	25	25	NUM
inlawrev-21605	542	37	per	per	ADP
inlawrev-21605	542	38	year	year	NOUN
inlawrev-21605	542	39	in	in	ADP
inlawrev-21605	542	40	an	an	DET
inlawrev-21605	542	41	amount	amount	NOUN
inlawrev-21605	542	42	that	that	PRON
inlawrev-21605	542	43	may	may	AUX
inlawrev-21605	542	44	apply	apply	VERB
inlawrev-21605	542	45	to	to	ADP
inlawrev-21605	542	46	all	all	DET
inlawrev-21605	542	47	motor	motor	NOUN
inlawrev-21605	542	48	vehicles	vehicle	NOUN
inlawrev-21605	542	49	or	or	CCONJ
inlawrev-21605	542	50	may	may	AUX
inlawrev-21605	542	51	vary	vary	VERB
inlawrev-21605	542	52	by	by	ADP
inlawrev-21605	542	53	vehicle	vehicle	NOUN
inlawrev-21605	542	54	class	class	NOUN
inlawrev-21605	542	55	.	.	PUNCT
inlawrev-21605	543	1	adjustments	adjustment	NOUN
inlawrev-21605	543	2	to	to	ADP
inlawrev-21605	543	3	the	the	DET
inlawrev-21605	543	4	license	license	NOUN
inlawrev-21605	543	5	surtax	surtax	NOUN
inlawrev-21605	543	6	amount	amount	NOUN
inlawrev-21605	543	7	owed	owe	VERB
inlawrev-21605	543	8	for	for	ADP
inlawrev-21605	543	9	a88	a88	NOUN
inlawrev-21605	543	10	given	give	VERB
inlawrev-21605	543	11	year	year	NOUN
inlawrev-21605	543	12	after	after	SCONJ
inlawrev-21605	543	13	a	a	DET
inlawrev-21605	543	14	mid	mid	ADJ
inlawrev-21605	543	15	-	-	ADJ
inlawrev-21605	543	16	year	year	NOUN
inlawrev-21605	543	17	acquisition	acquisition	NOUN
inlawrev-21605	543	18	,	,	PUNCT
inlawrev-21605	543	19	sale	sale	NOUN
inlawrev-21605	543	20	,	,	PUNCT
inlawrev-21605	543	21	or	or	CCONJ
inlawrev-21605	543	22	other	other	ADJ
inlawrev-21605	543	23	registration	registration	NOUN
inlawrev-21605	543	24	change	change	NOUN
inlawrev-21605	543	25	are	be	AUX
inlawrev-21605	543	26	calculated	calculate	VERB
inlawrev-21605	543	27	using	use	VERB
inlawrev-21605	543	28	the	the	DET
inlawrev-21605	543	29	same	same	ADJ
inlawrev-21605	543	30	rules	rule	NOUN
inlawrev-21605	543	31	that	that	PRON
inlawrev-21605	543	32	apply	apply	VERB
inlawrev-21605	543	33	similar	similar	ADJ
inlawrev-21605	543	34	changes	change	NOUN
inlawrev-21605	543	35	under	under	ADP
inlawrev-21605	543	36	the	the	DET
inlawrev-21605	543	37	m	m	NOUN
inlawrev-21605	543	38	otor	otor	NOUN
inlawrev-21605	543	39	vehicle	vehicle	NOUN
inlawrev-21605	543	40	excise	excise	NOUN
inlawrev-21605	543	41	surtax	surtax	NOUN
inlawrev-21605	543	42	.	.	PUNCT
inlawrev-21605	544	1	the	the	DET
inlawrev-21605	544	2	w	w	PROPN
inlawrev-21605	544	3	heel	heel	PROPN
inlawrev-21605	544	4	tax	tax	NOUN
inlawrev-21605	544	5	applies	apply	VERB
inlawrev-21605	544	6	to	to	ADP
inlawrev-21605	544	7	buses	bus	NOUN
inlawrev-21605	544	8	,	,	PUNCT
inlawrev-21605	544	9	recreational	recreational	ADJ
inlawrev-21605	544	10	vehicles,89	vehicles,89	ADJ
inlawrev-21605	544	11	semitrailers	semitrailer	NOUN
inlawrev-21605	544	12	,	,	PUNCT
inlawrev-21605	544	13	tractors	tractor	NOUN
inlawrev-21605	544	14	,	,	PUNCT
inlawrev-21605	544	15	trailers	trailer	NOUN
inlawrev-21605	544	16	,	,	PUNCT
inlawrev-21605	544	17	and	and	CCONJ
inlawrev-21605	544	18	trucks	truck	NOUN
inlawrev-21605	544	19	that	that	PRON
inlawrev-21605	544	20	are	be	AUX
inlawrev-21605	544	21	not	not	PART
inlawrev-21605	544	22	(	(	PUNCT
inlawrev-21605	544	23	1	1	X
inlawrev-21605	544	24	)	)	PUNCT
inlawrev-21605	544	25	owned	own	VERB
inlawrev-21605	544	26	by	by	ADP
inlawrev-21605	544	27	the	the	DET
inlawrev-21605	544	28	state	state	NOUN
inlawrev-21605	544	29	,	,	PUNCT
inlawrev-21605	544	30	(	(	PUNCT
inlawrev-21605	544	31	2)90	2)90	NUM
inlawrev-21605	544	32	subject	subject	ADJ
inlawrev-21605	544	33	to	to	ADP
inlawrev-21605	544	34	the	the	DET
inlawrev-21605	544	35	license	license	NOUN
inlawrev-21605	544	36	surtax	surtax	NOUN
inlawrev-21605	544	37	,	,	PUNCT
inlawrev-21605	544	38	or	or	CCONJ
inlawrev-21605	544	39	(	(	PUNCT
inlawrev-21605	544	40	3	3	X
inlawrev-21605	544	41	)	)	PUNCT
inlawrev-21605	544	42	a	a	DET
inlawrev-21605	544	43	bus	bus	NOUN
inlawrev-21605	544	44	owned	own	VERB
inlawrev-21605	544	45	and	and	CCONJ
inlawrev-21605	544	46	used	use	VERB
inlawrev-21605	544	47	by	by	ADP
inlawrev-21605	544	48	a	a	DET
inlawrev-21605	544	49	religious	religious	ADJ
inlawrev-21605	544	50	or	or	CCONJ
inlawrev-21605	544	51	nonprofit	nonprofit	ADJ
inlawrev-21605	544	52	youth	youth	NOUN
inlawrev-21605	544	53	organization	organization	NOUN
inlawrev-21605	544	54	to	to	PART
inlawrev-21605	544	55	transport	transport	VERB
inlawrev-21605	544	56	people	people	NOUN
inlawrev-21605	544	57	as	as	ADP
inlawrev-21605	544	58	part	part	NOUN
inlawrev-21605	544	59	of	of	ADP
inlawrev-21605	544	60	its	its	PRON
inlawrev-21605	544	61	religious	religious	ADJ
inlawrev-21605	544	62	or	or	CCONJ
inlawrev-21605	544	63	youth	youth	NOUN
inlawrev-21605	544	64	services	service	NOUN
inlawrev-21605	544	65	.	.	PUNCT
inlawrev-21605	545	1	the	the	DET
inlawrev-21605	545	2	w	w	PROPN
inlawrev-21605	545	3	heel	heel	PROPN
inlawrev-21605	545	4	t	t	NOUN
inlawrev-21605	545	5	ax	ax	NOUN
inlawrev-21605	545	6	m	m	AUX
inlawrev-21605	545	7	ay	ay	NOUN
inlawrev-21605	545	8	be	be	AUX
inlawrev-21605	545	9	set	set	VERB
inlawrev-21605	545	10	anywhere	anywhere	ADV
inlawrev-21605	545	11	between	between	ADP
inlawrev-21605	545	12	five	five	NUM
inlawrev-21605	545	13	dollars	dollar	NOUN
inlawrev-21605	545	14	and	and	CCONJ
inlawrev-21605	545	15	forty91	forty91	NOUN
inlawrev-21605	545	16	dollars	dollar	NOUN
inlawrev-21605	545	17	per	per	ADP
inlawrev-21605	545	18	year	year	NOUN
inlawrev-21605	545	19	in	in	ADP
inlawrev-21605	545	20	an	an	DET
inlawrev-21605	545	21	amount	amount	NOUN
inlawrev-21605	545	22	that	that	PRON
inlawrev-21605	545	23	may	may	AUX
inlawrev-21605	545	24	apply	apply	VERB
inlawrev-21605	545	25	to	to	ADP
inlawrev-21605	545	26	all	all	DET
inlawrev-21605	545	27	motor	motor	NOUN
inlawrev-21605	545	28	vehicles	vehicle	NOUN
inlawrev-21605	545	29	within	within	ADP
inlawrev-21605	545	30	a	a	DET
inlawrev-21605	545	31	given	give	VERB
inlawrev-21605	545	32	classification	classification	NOUN
inlawrev-21605	545	33	or	or	CCONJ
inlawrev-21605	545	34	may	may	AUX
inlawrev-21605	545	35	vary	vary	VERB
inlawrev-21605	545	36	by	by	ADP
inlawrev-21605	545	37	weight	weight	NOUN
inlawrev-21605	545	38	within	within	ADP
inlawrev-21605	545	39	each	each	DET
inlawrev-21605	545	40	vehicle	vehicle	NOUN
inlawrev-21605	545	41	class	class	NOUN
inlawrev-21605	545	42	.	.	PUNCT
inlawrev-21605	546	1	commercial92	commercial92	PROPN
inlawrev-21605	546	2	vehicle	vehicle	NOUN
inlawrev-21605	546	3	owners	owner	NOUN
inlawrev-21605	546	4	who	who	PRON
inlawrev-21605	546	5	pay	pay	VERB
inlawrev-21605	546	6	an	an	DET
inlawrev-21605	546	7	apportioned	apportioned	ADJ
inlawrev-21605	546	8	registration	registration	NOUN
inlawrev-21605	546	9	to	to	ADP
inlawrev-21605	546	10	the	the	DET
inlawrev-21605	546	11	state	state	NOUN
inlawrev-21605	546	12	under	under	ADP
inlawrev-21605	546	13	the	the	DET
inlawrev-21605	546	14	international	international	ADJ
inlawrev-21605	546	15	registration	registration	NOUN
inlawrev-21605	546	16	plan	plan	NOUN
inlawrev-21605	546	17	may	may	AUX
inlawrev-21605	546	18	calculate	calculate	VERB
inlawrev-21605	546	19	the	the	DET
inlawrev-21605	546	20	wheel	wheel	NOUN
inlawrev-21605	546	21	tax	tax	NOUN
inlawrev-21605	546	22	due	due	ADJ
inlawrev-21605	546	23	“	"	PUNCT
inlawrev-21605	546	24	by	by	ADP
inlawrev-21605	546	25	dividing	divide	VERB
inlawrev-21605	546	26	in83	in83	PROPN
inlawrev-21605	546	27	.	.	PUNCT
inlawrev-21605	547	1	see	see	VERB
inlawrev-21605	547	2	pub	pub	NOUN
inlawrev-21605	547	3	.	.	PUNCT
inlawrev-21605	548	1	l.	l.	PROPN
inlawrev-21605	548	2	no	no	INTJ
inlawrev-21605	548	3	.	.	PROPN
inlawrev-21605	549	1	146	146	NUM
inlawrev-21605	549	2	-	-	SYM
inlawrev-21605	549	3	2016	2016	NUM
inlawrev-21605	549	4	,	,	PUNCT
inlawrev-21605	549	5	§	§	PROPN
inlawrev-21605	549	6	§	§	PROPN
inlawrev-21605	549	7	11	11	NUM
inlawrev-21605	549	8	-	-	SYM
inlawrev-21605	549	9	12	12	NUM
inlawrev-21605	549	10	,	,	PUNCT
inlawrev-21605	549	11	2016	2016	NUM
inlawrev-21605	549	12	ind	ind	NOUN
inlawrev-21605	549	13	.	.	PUNCT
inlawrev-21605	550	1	acts	act	VERB
inlawrev-21605	550	2	1371	1371	NUM
inlawrev-21605	550	3	,	,	PUNCT
inlawrev-21605	550	4	1379	1379	NUM
inlawrev-21605	550	5	-	-	SYM
inlawrev-21605	550	6	88	88	NUM
inlawrev-21605	550	7	(	(	PUNCT
inlawrev-21605	550	8	codified	codify	VERB
inlawrev-21605	550	9	at	at	ADP
inlawrev-21605	550	10	ind	ind	PROPN
inlawrev-21605	550	11	.	.	PUNCT
inlawrev-21605	551	1	code	code	PROPN
inlawrev-21605	551	2	§	§	PROPN
inlawrev-21605	551	3	§	§	PROPN
inlawrev-21605	551	4	6	6	NUM
inlawrev-21605	551	5	-	-	SYM
inlawrev-21605	551	6	3.5	3.5	NUM
inlawrev-21605	551	7	-	-	SYM
inlawrev-21605	551	8	10	10	NUM
inlawrev-21605	551	9	(	(	PUNCT
inlawrev-21605	551	10	municipal	municipal	ADJ
inlawrev-21605	551	11	motor	motor	NOUN
inlawrev-21605	551	12	vehicle	vehicle	NOUN
inlawrev-21605	551	13	license	license	NOUN
inlawrev-21605	551	14	excise	excise	NOUN
inlawrev-21605	551	15	surtax	surtax	NOUN
inlawrev-21605	551	16	)	)	PUNCT
inlawrev-21605	551	17	and	and	CCONJ
inlawrev-21605	551	18	-11	-11	PUNCT
inlawrev-21605	551	19	(	(	PUNCT
inlawrev-21605	551	20	municipal	municipal	ADJ
inlawrev-21605	551	21	wheel	wheel	NOUN
inlawrev-21605	551	22	tax	tax	NOUN
inlawrev-21605	551	23	)	)	PUNCT
inlawrev-21605	551	24	)	)	PUNCT
inlawrev-21605	551	25	.	.	PUNCT
inlawrev-21605	552	1	84	84	NUM
inlawrev-21605	552	2	.	.	PUNCT
inlawrev-21605	553	1	see	see	VERB
inlawrev-21605	553	2	i	i	PRON
inlawrev-21605	553	3	d.	d.	PROPN
inlawrev-21605	553	4	(	(	PUNCT
inlawrev-21605	553	5	codified	codify	VERB
inlawrev-21605	553	6	at	at	ADP
inlawrev-21605	553	7	ind	ind	PROPN
inlawrev-21605	553	8	.	.	PUNCT
inlawrev-21605	554	1	code	code	PROPN
inlawrev-21605	554	2	§	§	PROPN
inlawrev-21605	554	3	§	§	PROPN
inlawrev-21605	554	4	6	6	NUM
inlawrev-21605	554	5	-	-	SYM
inlawrev-21605	554	6	3.5	3.5	NUM
inlawrev-21605	554	7	-	-	PUNCT
inlawrev-21605	554	8	10	10	NUM
inlawrev-21605	554	9	-	-	PUNCT
inlawrev-21605	554	10	2(a	2(a	NUM
inlawrev-21605	554	11	)	)	PUNCT
inlawrev-21605	554	12	,	,	PUNCT
inlawrev-21605	554	13	-10	-10	PROPN
inlawrev-21605	554	14	-	-	PUNCT
inlawrev-21605	554	15	2(d	2(d	NUM
inlawrev-21605	554	16	)	)	PUNCT
inlawrev-21605	554	17	,	,	PUNCT
inlawrev-21605	554	18	-10	-10	PROPN
inlawrev-21605	554	19	-	-	PUNCT
inlawrev-21605	554	20	2(e	2(e	NUM
inlawrev-21605	554	21	)	)	PUNCT
inlawrev-21605	554	22	,	,	PUNCT
inlawrev-21605	554	23	-11	-11	PUNCT
inlawrev-21605	554	24	-	-	NOUN
inlawrev-21605	554	25	2(a	2(a	NUM
inlawrev-21605	554	26	)	)	PUNCT
inlawrev-21605	554	27	,	,	PUNCT
inlawrev-21605	554	28	-11	-11	PUNCT
inlawrev-21605	554	29	-	-	PUNCT
inlawrev-21605	554	30	2(b	2(b	NUM
inlawrev-21605	554	31	)	)	PUNCT
inlawrev-21605	554	32	,	,	PUNCT
inlawrev-21605	554	33	and	and	CCONJ
inlawrev-21605	554	34	-11	-11	PROPN
inlawrev-21605	554	35	-	-	X
inlawrev-21605	554	36	2(c	2(c	NUM
inlawrev-21605	554	37	)	)	PUNCT
inlawrev-21605	554	38	)	)	PUNCT
inlawrev-21605	554	39	.	.	PUNCT
inlawrev-21605	555	1	85	85	NUM
inlawrev-21605	555	2	.	.	PUNCT
inlawrev-21605	556	1	see	see	VERB
inlawrev-21605	556	2	i	i	PRON
inlawrev-21605	556	3	d.	d.	PROPN
inlawrev-21605	556	4	(	(	PUNCT
inlawrev-21605	556	5	codified	codify	VERB
inlawrev-21605	556	6	at	at	ADP
inlawrev-21605	556	7	ind	ind	PROPN
inlawrev-21605	556	8	.	.	PUNCT
inlawrev-21605	557	1	code	code	PROPN
inlawrev-21605	557	2	§	§	PROPN
inlawrev-21605	557	3	§	§	PROPN
inlawrev-21605	557	4	6	6	NUM
inlawrev-21605	557	5	-	-	SYM
inlawrev-21605	557	6	3.5	3.5	NUM
inlawrev-21605	557	7	-	-	PUNCT
inlawrev-21605	557	8	10	10	NUM
inlawrev-21605	557	9	-	-	PUNCT
inlawrev-21605	557	10	3	3	NUM
inlawrev-21605	557	11	and	and	CCONJ
inlawrev-21605	557	12	-11	-11	NUM
inlawrev-21605	557	13	-	-	SYM
inlawrev-21605	557	14	5	5	NUM
inlawrev-21605	557	15	,	,	PUNCT
inlawrev-21605	557	16	each	each	PRON
inlawrev-21605	557	17	of	of	ADP
inlawrev-21605	557	18	which	which	PRON
inlawrev-21605	557	19	provides	provide	VERB
inlawrev-21605	557	20	that	that	SCONJ
inlawrev-21605	557	21	a	a	DET
inlawrev-21605	557	22	tax	tax	NOUN
inlawrev-21605	557	23	adopted	adopt	VERB
inlawrev-21605	557	24	during	during	ADP
inlawrev-21605	557	25	the	the	DET
inlawrev-21605	557	26	first	first	ADJ
inlawrev-21605	557	27	half	half	NOUN
inlawrev-21605	557	28	of	of	ADP
inlawrev-21605	557	29	a	a	DET
inlawrev-21605	557	30	calendar	calendar	NOUN
inlawrev-21605	557	31	year	year	NOUN
inlawrev-21605	557	32	takes	take	VERB
inlawrev-21605	557	33	effect	effect	NOUN
inlawrev-21605	557	34	after	after	ADP
inlawrev-21605	557	35	december	december	PROPN
inlawrev-21605	557	36	31	31	NUM
inlawrev-21605	557	37	of	of	ADP
inlawrev-21605	557	38	that	that	DET
inlawrev-21605	557	39	year	year	NOUN
inlawrev-21605	557	40	and	and	CCONJ
inlawrev-21605	557	41	that	that	DET
inlawrev-21605	557	42	one	one	NOUN
inlawrev-21605	557	43	adopted	adopt	VERB
inlawrev-21605	557	44	during	during	ADP
inlawrev-21605	557	45	the	the	DET
inlawrev-21605	557	46	second	second	ADJ
inlawrev-21605	557	47	half	half	NOUN
inlawrev-21605	557	48	of	of	ADP
inlawrev-21605	557	49	a	a	DET
inlawrev-21605	557	50	calendar	calendar	NOUN
inlawrev-21605	557	51	year	year	NOUN
inlawrev-21605	557	52	takes	take	VERB
inlawrev-21605	557	53	effect	effect	NOUN
inlawrev-21605	557	54	after	after	ADP
inlawrev-21605	557	55	december	december	PROPN
inlawrev-21605	557	56	31	31	NUM
inlawrev-21605	557	57	of	of	ADP
inlawrev-21605	557	58	the	the	DET
inlawrev-21605	557	59	following	following	ADJ
inlawrev-21605	557	60	year	year	NOUN
inlawrev-21605	557	61	)	)	PUNCT
inlawrev-21605	557	62	.	.	PUNCT
inlawrev-21605	558	1	those	those	DET
inlawrev-21605	558	2	delayed	delay	VERB
inlawrev-21605	558	3	-	-	PUNCT
inlawrev-21605	558	4	effectiveness	effectiveness	NOUN
inlawrev-21605	558	5	rules	rule	NOUN
inlawrev-21605	558	6	also	also	ADV
inlawrev-21605	558	7	apply	apply	VERB
inlawrev-21605	558	8	to	to	ADP
inlawrev-21605	558	9	changes	change	NOUN
inlawrev-21605	558	10	in	in	ADP
inlawrev-21605	558	11	the	the	DET
inlawrev-21605	558	12	license	license	NOUN
inlawrev-21605	558	13	surtax	surtax	NOUN
inlawrev-21605	558	14	and	and	CCONJ
inlawrev-21605	558	15	wheel	wheel	ADJ
inlawrev-21605	558	16	tax	tax	NOUN
inlawrev-21605	558	17	amounts	amount	NOUN
inlawrev-21605	558	18	.	.	PUNCT
inlawrev-21605	559	1	i	i	PRON
inlawrev-21605	559	2	d.	d.	PROPN
inlawrev-21605	559	3	(	(	PUNCT
inlawrev-21605	559	4	codified	codify	VERB
inlawrev-21605	559	5	at	at	ADP
inlawrev-21605	559	6	ind	ind	PROPN
inlawrev-21605	559	7	.	.	PUNCT
inlawrev-21605	560	1	code	code	PROPN
inlawrev-21605	560	2	§	§	PROPN
inlawrev-21605	560	3	§	§	PROPN
inlawrev-21605	560	4	6	6	NUM
inlawrev-21605	560	5	-	-	SYM
inlawrev-21605	560	6	3.5	3.5	NUM
inlawrev-21605	560	7	-	-	PUNCT
inlawrev-21605	560	8	10	10	NUM
inlawrev-21605	560	9	-	-	SYM
inlawrev-21605	560	10	5	5	NUM
inlawrev-21605	560	11	and	and	CCONJ
inlawrev-21605	560	12	-11	-11	NOUN
inlawrev-21605	560	13	-	-	X
inlawrev-21605	560	14	7	7	NUM
inlawrev-21605	560	15	)	)	PUNCT
inlawrev-21605	560	16	.	.	PUNCT
inlawrev-21605	561	1	rescissions	rescission	NOUN
inlawrev-21605	561	2	take	take	VERB
inlawrev-21605	561	3	effect	effect	NOUN
inlawrev-21605	561	4	at	at	ADP
inlawrev-21605	561	5	the	the	DET
inlawrev-21605	561	6	end	end	NOUN
inlawrev-21605	561	7	of	of	ADP
inlawrev-21605	561	8	the	the	DET
inlawrev-21605	561	9	year	year	NOUN
inlawrev-21605	561	10	in	in	ADP
inlawrev-21605	561	11	which	which	PRON
inlawrev-21605	561	12	the	the	DET
inlawrev-21605	561	13	rescission	rescission	NOUN
inlawrev-21605	561	14	is	be	AUX
inlawrev-21605	561	15	approved	approve	VERB
inlawrev-21605	561	16	and	and	CCONJ
inlawrev-21605	561	17	must	must	AUX
inlawrev-21605	561	18	cover	cover	VERB
inlawrev-21605	561	19	both	both	CCONJ
inlawrev-21605	561	20	the	the	DET
inlawrev-21605	561	21	license	license	NOUN
inlawrev-21605	561	22	surtax	surtax	NOUN
inlawrev-21605	561	23	and	and	CCONJ
inlawrev-21605	561	24	the	the	DET
inlawrev-21605	561	25	wheel	wheel	NOUN
inlawrev-21605	561	26	tax	tax	NOUN
inlawrev-21605	561	27	to	to	PART
inlawrev-21605	561	28	be	be	AUX
inlawrev-21605	561	29	effective	effective	ADJ
inlawrev-21605	561	30	.	.	PUNCT
inlawrev-21605	562	1	i	i	PRON
inlawrev-21605	562	2	d.	d.	PROPN
inlawrev-21605	562	3	(	(	PUNCT
inlawrev-21605	562	4	codified	codify	VERB
inlawrev-21605	562	5	at	at	ADP
inlawrev-21605	562	6	ind	ind	PROPN
inlawrev-21605	562	7	.	.	PUNCT
inlawrev-21605	563	1	code	code	PROPN
inlawrev-21605	563	2	§	§	PROPN
inlawrev-21605	563	3	§	§	PROPN
inlawrev-21605	563	4	6	6	NUM
inlawrev-21605	563	5	-	-	SYM
inlawrev-21605	563	6	3.5	3.5	NUM
inlawrev-21605	563	7	-	-	PUNCT
inlawrev-21605	563	8	10	10	NUM
inlawrev-21605	563	9	-	-	PUNCT
inlawrev-21605	563	10	4	4	NUM
inlawrev-21605	563	11	and	and	CCONJ
inlawrev-21605	563	12	-11	-11	NUM
inlawrev-21605	563	13	-	-	PUNCT
inlawrev-21605	563	14	6	6	NUM
inlawrev-21605	563	15	)	)	PUNCT
inlawrev-21605	563	16	.	.	PUNCT
inlawrev-21605	564	1	86	86	NUM
inlawrev-21605	564	2	.	.	PUNCT
inlawrev-21605	565	1	i	i	PRON
inlawrev-21605	565	2	d.	d.	PROPN
inlawrev-21605	565	3	(	(	PUNCT
inlawrev-21605	565	4	codified	codify	VERB
inlawrev-21605	565	5	at	at	ADP
inlawrev-21605	565	6	ind	ind	PROPN
inlawrev-21605	565	7	.	.	PUNCT
inlawrev-21605	566	1	code	code	PROPN
inlawrev-21605	566	2	§	§	PROPN
inlawrev-21605	566	3	§	§	PROPN
inlawrev-21605	566	4	6	6	NUM
inlawrev-21605	566	5	-	-	SYM
inlawrev-21605	566	6	3.5	3.5	NUM
inlawrev-21605	566	7	-	-	PUNCT
inlawrev-21605	566	8	10	10	NUM
inlawrev-21605	566	9	-	-	SYM
inlawrev-21605	566	10	7	7	NUM
inlawrev-21605	566	11	and	and	CCONJ
inlawrev-21605	566	12	-11	-11	NUM
inlawrev-21605	566	13	-	-	PUNCT
inlawrev-21605	566	14	10	10	NUM
inlawrev-21605	566	15	)	)	PUNCT
inlawrev-21605	566	16	.	.	PUNCT
inlawrev-21605	567	1	87	87	NUM
inlawrev-21605	567	2	.	.	PUNCT
inlawrev-21605	568	1	i	i	PRON
inlawrev-21605	568	2	d.	d.	PROPN
inlawrev-21605	568	3	§	§	PROPN
inlawrev-21605	568	4	11	11	NUM
inlawrev-21605	568	5	,	,	PUNCT
inlawrev-21605	568	6	2016	2016	NUM
inlawrev-21605	568	7	ind	ind	NOUN
inlawrev-21605	568	8	.	.	PUNCT
inlawrev-21605	569	1	acts	act	VERB
inlawrev-21605	569	2	at	at	ADP
inlawrev-21605	569	3	1379	1379	NUM
inlawrev-21605	569	4	-	-	SYM
inlawrev-21605	569	5	83	83	NUM
inlawrev-21605	569	6	(	(	PUNCT
inlawrev-21605	569	7	codified	codify	VERB
inlawrev-21605	569	8	at	at	ADP
inlawrev-21605	569	9	ind	ind	PROPN
inlawrev-21605	569	10	.	.	PUNCT
inlawrev-21605	570	1	code	code	PROPN
inlawrev-21605	570	2	§	§	PROPN
inlawrev-21605	570	3	6	6	NUM
inlawrev-21605	570	4	-	-	SYM
inlawrev-21605	570	5	3.5	3.5	NUM
inlawrev-21605	570	6	-	-	PUNCT
inlawrev-21605	570	7	10	10	NUM
inlawrev-21605	570	8	-	-	PUNCT
inlawrev-21605	570	9	2(c	2(c	NUM
inlawrev-21605	570	10	)	)	PUNCT
inlawrev-21605	570	11	)	)	PUNCT
inlawrev-21605	570	12	.	.	PUNCT
inlawrev-21605	571	1	88	88	NUM
inlawrev-21605	571	2	.	.	PUNCT
inlawrev-21605	572	1	i	i	PRON
inlawrev-21605	572	2	d.	d.	PROPN
inlawrev-21605	572	3	(	(	PUNCT
inlawrev-21605	572	4	codified	codify	VERB
inlawrev-21605	572	5	at	at	ADP
inlawrev-21605	572	6	ind	ind	PROPN
inlawrev-21605	572	7	.	.	PUNCT
inlawrev-21605	573	1	code	code	PROPN
inlawrev-21605	573	2	§	§	PROPN
inlawrev-21605	573	3	6	6	NUM
inlawrev-21605	573	4	-	-	SYM
inlawrev-21605	573	5	3.5	3.5	NUM
inlawrev-21605	573	6	-	-	PUNCT
inlawrev-21605	573	7	10	10	NUM
inlawrev-21605	573	8	-	-	PUNCT
inlawrev-21605	573	9	2(a	2(a	NUM
inlawrev-21605	573	10	)	)	PUNCT
inlawrev-21605	573	11	and	and	CCONJ
inlawrev-21605	573	12	(	(	PUNCT
inlawrev-21605	573	13	b	b	NOUN
inlawrev-21605	573	14	)	)	PUNCT
inlawrev-21605	573	15	)	)	PUNCT
inlawrev-21605	573	16	.	.	PUNCT
inlawrev-21605	574	1	89	89	NUM
inlawrev-21605	574	2	.	.	PUNCT
inlawrev-21605	575	1	i	i	PRON
inlawrev-21605	575	2	d.	d.	PROPN
inlawrev-21605	575	3	§	§	PROPN
inlawrev-21605	575	4	§	§	PROPN
inlawrev-21605	575	5	11	11	NUM
inlawrev-21605	575	6	-	-	SYM
inlawrev-21605	575	7	12	12	NUM
inlawrev-21605	575	8	,	,	PUNCT
inlawrev-21605	575	9	2016	2016	NUM
inlawrev-21605	575	10	ind	ind	NOUN
inlawrev-21605	575	11	.	.	PUNCT
inlawrev-21605	576	1	acts	act	VERB
inlawrev-21605	576	2	at	at	ADP
inlawrev-21605	576	3	1379	1379	NUM
inlawrev-21605	576	4	-	-	SYM
inlawrev-21605	576	5	88	88	NUM
inlawrev-21605	576	6	(	(	PUNCT
inlawrev-21605	576	7	codified	codify	VERB
inlawrev-21605	576	8	at	at	ADP
inlawrev-21605	576	9	ind	ind	PROPN
inlawrev-21605	576	10	.	.	PUNCT
inlawrev-21605	577	1	code	code	PROPN
inlawrev-21605	577	2	§	§	PROPN
inlawrev-21605	577	3	§	§	PROPN
inlawrev-21605	577	4	6	6	NUM
inlawrev-21605	577	5	-	-	SYM
inlawrev-21605	577	6	3.5	3.5	NUM
inlawrev-21605	577	7	-	-	PUNCT
inlawrev-21605	577	8	10	10	NUM
inlawrev-21605	577	9	-	-	PUNCT
inlawrev-21605	577	10	8	8	NUM
inlawrev-21605	577	11	and	and	CCONJ
inlawrev-21605	577	12	-1110	-1110	PROPN
inlawrev-21605	577	13	)	)	PUNCT
inlawrev-21605	577	14	.	.	PUNCT
inlawrev-21605	578	1	90	90	NUM
inlawrev-21605	578	2	.	.	PUNCT
inlawrev-21605	579	1	i	i	PRON
inlawrev-21605	579	2	d.	d.	PROPN
inlawrev-21605	579	3	§	§	PROPN
inlawrev-21605	579	4	12	12	NUM
inlawrev-21605	579	5	,	,	PUNCT
inlawrev-21605	579	6	2016	2016	NUM
inlawrev-21605	579	7	ind	ind	NOUN
inlawrev-21605	579	8	.	.	PUNCT
inlawrev-21605	580	1	acts	act	VERB
inlawrev-21605	580	2	at	at	ADP
inlawrev-21605	580	3	1383	1383	NUM
inlawrev-21605	580	4	-	-	SYM
inlawrev-21605	580	5	88	88	NUM
inlawrev-21605	580	6	(	(	PUNCT
inlawrev-21605	580	7	codified	codify	VERB
inlawrev-21605	580	8	at	at	ADP
inlawrev-21605	580	9	ind	ind	PROPN
inlawrev-21605	580	10	.	.	PUNCT
inlawrev-21605	581	1	code	code	PROPN
inlawrev-21605	581	2	§	§	PROPN
inlawrev-21605	581	3	6	6	NUM
inlawrev-21605	581	4	-	-	SYM
inlawrev-21605	581	5	3.5	3.5	NUM
inlawrev-21605	581	6	-	-	PUNCT
inlawrev-21605	581	7	11	11	NUM
inlawrev-21605	581	8	-	-	SYM
inlawrev-21605	581	9	3	3	NUM
inlawrev-21605	581	10	)	)	PUNCT
inlawrev-21605	581	11	.	.	PUNCT
inlawrev-21605	582	1	91	91	NUM
inlawrev-21605	582	2	.	.	PUNCT
inlawrev-21605	583	1	i	i	PRON
inlawrev-21605	583	2	d.	d.	PROPN
inlawrev-21605	583	3	(	(	PUNCT
inlawrev-21605	583	4	codified	codify	VERB
inlawrev-21605	583	5	at	at	ADP
inlawrev-21605	583	6	ind	ind	PROPN
inlawrev-21605	583	7	.	.	PUNCT
inlawrev-21605	584	1	code	code	PROPN
inlawrev-21605	584	2	§	§	PROPN
inlawrev-21605	584	3	6	6	NUM
inlawrev-21605	584	4	-	-	SYM
inlawrev-21605	584	5	3.5	3.5	NUM
inlawrev-21605	584	6	-	-	PUNCT
inlawrev-21605	584	7	11	11	NUM
inlawrev-21605	584	8	-	-	SYM
inlawrev-21605	584	9	4	4	NUM
inlawrev-21605	584	10	)	)	PUNCT
inlawrev-21605	584	11	.	.	PUNCT
inlawrev-21605	585	1	92	92	NUM
inlawrev-21605	585	2	.	.	PUNCT
inlawrev-21605	586	1	i	i	PRON
inlawrev-21605	586	2	d.	d.	PROPN
inlawrev-21605	586	3	(	(	PUNCT
inlawrev-21605	586	4	codified	codify	VERB
inlawrev-21605	586	5	at	at	ADP
inlawrev-21605	586	6	ind	ind	PROPN
inlawrev-21605	586	7	.	.	PUNCT
inlawrev-21605	587	1	code	code	PROPN
inlawrev-21605	587	2	§	§	PROPN
inlawrev-21605	587	3	6	6	NUM
inlawrev-21605	587	4	-	-	SYM
inlawrev-21605	587	5	3.5	3.5	NUM
inlawrev-21605	587	6	-	-	PUNCT
inlawrev-21605	587	7	11	11	NUM
inlawrev-21605	587	8	-	-	NUM
inlawrev-21605	587	9	2(d	2(d	NUM
inlawrev-21605	587	10	)	)	PUNCT
inlawrev-21605	587	11	)	)	PUNCT
inlawrev-21605	587	12	.	.	PUNCT
inlawrev-21605	588	1	2017	2017	NUM
inlawrev-21605	588	2	]	]	PUNCT
inlawrev-21605	588	3	taxation	taxation	NOUN
inlawrev-21605	588	4	1415	1415	NUM
inlawrev-21605	588	5	state	state	NOUN
inlawrev-21605	588	6	actual	actual	ADJ
inlawrev-21605	588	7	miles	mile	NOUN
inlawrev-21605	588	8	by	by	ADP
inlawrev-21605	588	9	total	total	ADJ
inlawrev-21605	588	10	fleet	fleet	NOUN
inlawrev-21605	588	11	miles	mile	NOUN
inlawrev-21605	588	12	generated	generate	VERB
inlawrev-21605	588	13	during	during	ADP
inlawrev-21605	588	14	the	the	DET
inlawrev-21605	588	15	preceding	precede	VERB
inlawrev-21605	588	16	year	year	NOUN
inlawrev-21605	588	17	.	.	PUNCT
inlawrev-21605	588	18	”	"	PUNCT
inlawrev-21605	589	1	an93	an93	NOUN
inlawrev-21605	589	2	owner	owner	NOUN
inlawrev-21605	589	3	who	who	PRON
inlawrev-21605	589	4	sells	sell	VERB
inlawrev-21605	589	5	a	a	DET
inlawrev-21605	589	6	vehicle	vehicle	NOUN
inlawrev-21605	589	7	may	may	AUX
inlawrev-21605	589	8	claim	claim	VERB
inlawrev-21605	589	9	a	a	DET
inlawrev-21605	589	10	credit	credit	NOUN
inlawrev-21605	589	11	for	for	ADP
inlawrev-21605	589	12	the	the	DET
inlawrev-21605	589	13	wheel	wheel	NOUN
inlawrev-21605	589	14	tax	tax	NOUN
inlawrev-21605	589	15	paid	pay	VERB
inlawrev-21605	589	16	on	on	ADP
inlawrev-21605	589	17	that	that	DET
inlawrev-21605	589	18	vehicle	vehicle	NOUN
inlawrev-21605	589	19	against	against	ADP
inlawrev-21605	589	20	the	the	DET
inlawrev-21605	589	21	wheel	wheel	NOUN
inlawrev-21605	589	22	tax	tax	NOUN
inlawrev-21605	589	23	due	due	ADP
inlawrev-21605	589	24	on	on	ADP
inlawrev-21605	589	25	another	another	DET
inlawrev-21605	589	26	vehicle	vehicle	NOUN
inlawrev-21605	589	27	purchased	purchase	VERB
inlawrev-21605	589	28	during	during	ADP
inlawrev-21605	589	29	the	the	DET
inlawrev-21605	589	30	same	same	ADJ
inlawrev-21605	589	31	year	year	NOUN
inlawrev-21605	589	32	.	.	PUNCT
inlawrev-21605	590	1	all	all	DET
inlawrev-21605	590	2	amounts	amount	NOUN
inlawrev-21605	590	3	collected	collect	VERB
inlawrev-21605	590	4	from	from	ADP
inlawrev-21605	590	5	the	the	DET
inlawrev-21605	590	6	license	license	NOUN
inlawrev-21605	590	7	surtax	surtax	NOUN
inlawrev-21605	590	8	must	must	AUX
inlawrev-21605	590	9	be	be	AUX
inlawrev-21605	590	10	placed	place	VERB
inlawrev-21605	590	11	in	in	ADP
inlawrev-21605	590	12	a94	a94	NOUN
inlawrev-21605	590	13	“	"	PUNCT
inlawrev-21605	590	14	municipal	municipal	ADJ
inlawrev-21605	590	15	surtax	surtax	NOUN
inlawrev-21605	590	16	fund	fund	NOUN
inlawrev-21605	590	17	”	"	PUNCT
inlawrev-21605	590	18	that	that	PRON
inlawrev-21605	590	19	is	be	AUX
inlawrev-21605	590	20	used	use	VERB
inlawrev-21605	590	21	to	to	PART
inlawrev-21605	590	22	“	"	PUNCT
inlawrev-21605	590	23	construct	construct	VERB
inlawrev-21605	590	24	,	,	PUNCT
inlawrev-21605	590	25	reconstruct	reconstruct	VERB
inlawrev-21605	590	26	,	,	PUNCT
inlawrev-21605	590	27	repair	repair	NOUN
inlawrev-21605	590	28	,	,	PUNCT
inlawrev-21605	590	29	or	or	CCONJ
inlawrev-21605	590	30	maintain	maintain	VERB
inlawrev-21605	590	31	streets	street	NOUN
inlawrev-21605	590	32	and	and	CCONJ
inlawrev-21605	590	33	roads	road	NOUN
inlawrev-21605	590	34	.	.	PUNCT
inlawrev-21605	590	35	”	"	PUNCT
inlawrev-21605	591	1	similar	similar	ADJ
inlawrev-21605	591	2	rules	rule	NOUN
inlawrev-21605	591	3	apply	apply	VERB
inlawrev-21605	591	4	to	to	ADP
inlawrev-21605	591	5	the	the	DET
inlawrev-21605	591	6	w	w	PROPN
inlawrev-21605	591	7	heel	heel	PROPN
inlawrev-21605	591	8	tax	tax	NOUN
inlawrev-21605	591	9	revenue.95	revenue.95	NOUN
inlawrev-21605	591	10	96	96	NUM
inlawrev-21605	591	11	at	at	ADP
inlawrev-21605	591	12	the	the	DET
inlawrev-21605	591	13	county	county	NOUN
inlawrev-21605	591	14	level	level	NOUN
inlawrev-21605	591	15	,	,	PUNCT
inlawrev-21605	591	16	the	the	DET
inlawrev-21605	591	17	ga	ga	NOUN
inlawrev-21605	591	18	adjusted	adjust	VERB
inlawrev-21605	591	19	the	the	DET
inlawrev-21605	591	20	permissible	permissible	ADJ
inlawrev-21605	591	21	county	county	NOUN
inlawrev-21605	591	22	motor	motor	NOUN
inlawrev-21605	591	23	vehicle	vehicle	NOUN
inlawrev-21605	591	24	excise	excise	NOUN
inlawrev-21605	591	25	surtax	surtax	NOUN
inlawrev-21605	591	26	and	and	CCONJ
inlawrev-21605	591	27	county	county	NOUN
inlawrev-21605	591	28	wheel	wheel	NOUN
inlawrev-21605	591	29	tax	tax	NOUN
inlawrev-21605	591	30	levels	level	NOUN
inlawrev-21605	591	31	for	for	ADP
inlawrev-21605	591	32	counties	county	NOUN
inlawrev-21605	591	33	that	that	PRON
inlawrev-21605	591	34	use	use	VERB
inlawrev-21605	591	35	a	a	DET
inlawrev-21605	591	36	transportation	transportation	NOUN
inlawrev-21605	591	37	asset	asset	NOUN
inlawrev-21605	591	38	management	management	NOUN
inlawrev-21605	591	39	plan	plan	NOUN
inlawrev-21605	591	40	.	.	PUNCT
inlawrev-21605	592	1	specifically	specifically	ADV
inlawrev-21605	592	2	,	,	PUNCT
inlawrev-21605	592	3	those	those	DET
inlawrev-21605	592	4	counties	county	NOUN
inlawrev-21605	592	5	may	may	AUX
inlawrev-21605	592	6	impose	impose	VERB
inlawrev-21605	592	7	a	a	DET
inlawrev-21605	592	8	motor	motor	NOUN
inlawrev-21605	592	9	vehicle97	vehicle97	NOUN
inlawrev-21605	592	10	excise	excise	NOUN
inlawrev-21605	592	11	surtax	surtax	NOUN
inlawrev-21605	592	12	at	at	ADP
inlawrev-21605	592	13	a	a	DET
inlawrev-21605	592	14	rate	rate	NOUN
inlawrev-21605	592	15	of	of	ADP
inlawrev-21605	592	16	up	up	ADP
inlawrev-21605	592	17	to	to	PART
inlawrev-21605	592	18	twenty	twenty	NUM
inlawrev-21605	592	19	percent	percent	NOUN
inlawrev-21605	592	20	or	or	CCONJ
inlawrev-21605	592	21	a	a	DET
inlawrev-21605	592	22	fixed	fix	VERB
inlawrev-21605	592	23	amount	amount	NOUN
inlawrev-21605	592	24	of	of	ADP
inlawrev-21605	592	25	up	up	ADP
inlawrev-21605	592	26	to	to	PART
inlawrev-21605	592	27	fifty	fifty	NUM
inlawrev-21605	592	28	dollars	dollar	NOUN
inlawrev-21605	592	29	,	,	PUNCT
inlawrev-21605	592	30	and	and	CCONJ
inlawrev-21605	592	31	may	may	AUX
inlawrev-21605	592	32	impose	impose	VERB
inlawrev-21605	592	33	a	a	DET
inlawrev-21605	592	34	wheel	wheel	NOUN
inlawrev-21605	592	35	tax	tax	NOUN
inlawrev-21605	592	36	of	of	ADP
inlawrev-21605	592	37	up	up	ADP
inlawrev-21605	592	38	to	to	PART
inlawrev-21605	592	39	eighty	eighty	NUM
inlawrev-21605	592	40	dollars	dollar	NOUN
inlawrev-21605	592	41	.	.	PUNCT
inlawrev-21605	593	1	these	these	DET
inlawrev-21605	593	2	two	two	NUM
inlawrev-21605	593	3	county-98	county-98	PROPN
inlawrev-21605	593	4	99	99	NUM
inlawrev-21605	593	5	level	level	NOUN
inlawrev-21605	593	6	taxes	taxis	NOUN
inlawrev-21605	593	7	were	be	AUX
inlawrev-21605	593	8	also	also	ADV
inlawrev-21605	593	9	amended	amend	VERB
inlawrev-21605	593	10	to	to	PART
inlawrev-21605	593	11	permit	permit	VERB
inlawrev-21605	593	12	the	the	DET
inlawrev-21605	593	13	dor	dor	NOUN
inlawrev-21605	593	14	or	or	CCONJ
inlawrev-21605	593	15	the	the	DET
inlawrev-21605	593	16	bureau	bureau	NOUN
inlawrev-21605	593	17	of	of	ADP
inlawrev-21605	593	18	m	m	PROPN
inlawrev-21605	593	19	otor	otor	NOUN
inlawrev-21605	593	20	vehicles	vehicle	NOUN
inlawrev-21605	593	21	to	to	PART
inlawrev-21605	593	22	impose	impose	VERB
inlawrev-21605	593	23	a	a	DET
inlawrev-21605	593	24	$	$	SYM
inlawrev-21605	593	25	0.15	0.15	NUM
inlawrev-21605	593	26	service	service	NOUN
inlawrev-21605	593	27	charge	charge	NOUN
inlawrev-21605	593	28	on	on	ADP
inlawrev-21605	593	29	each	each	DET
inlawrev-21605	593	30	tax	tax	NOUN
inlawrev-21605	593	31	collection	collection	NOUN
inlawrev-21605	593	32	before	before	SCONJ
inlawrev-21605	593	33	the	the	DET
inlawrev-21605	593	34	collecting	collect	VERB
inlawrev-21605	593	35	agency	agency	NOUN
inlawrev-21605	593	36	deposits	deposit	VERB
inlawrev-21605	593	37	the	the	DET
inlawrev-21605	593	38	remaining	remain	VERB
inlawrev-21605	593	39	funds	fund	NOUN
inlawrev-21605	593	40	in	in	ADP
inlawrev-21605	593	41	the	the	DET
inlawrev-21605	593	42	appropriate	appropriate	ADJ
inlawrev-21605	593	43	fund.100	fund.100	PROPN
inlawrev-21605	593	44	the	the	DET
inlawrev-21605	593	45	ga	ga	PROPN
inlawrev-21605	593	46	’s	’s	PART
inlawrev-21605	593	47	work	work	NOUN
inlawrev-21605	593	48	on	on	ADP
inlawrev-21605	593	49	local	local	ADJ
inlawrev-21605	593	50	income	income	NOUN
inlawrev-21605	593	51	taxes	taxis	NOUN
inlawrev-21605	593	52	largely	largely	ADV
inlawrev-21605	593	53	dealt	deal	VERB
inlawrev-21605	593	54	with	with	ADP
inlawrev-21605	593	55	cleaning	clean	VERB
inlawrev-21605	593	56	up	up	ADP
inlawrev-21605	593	57	the	the	DET
inlawrev-21605	593	58	new	new	ADJ
inlawrev-21605	593	59	statutory	statutory	ADJ
inlawrev-21605	593	60	system	system	NOUN
inlawrev-21605	593	61	adopted	adopt	VERB
inlawrev-21605	593	62	in	in	ADP
inlawrev-21605	593	63	2015	2015	NUM
inlawrev-21605	593	64	,	,	PUNCT
inlawrev-21605	593	65	and	and	CCONJ
inlawrev-21605	593	66	with	with	ADP
inlawrev-21605	593	67	adjusting	adjust	VERB
inlawrev-21605	593	68	the	the	DET
inlawrev-21605	593	69	various	various	ADJ
inlawrev-21605	593	70	participants’101	participants’101	PROPN
inlawrev-21605	593	71	roles	role	NOUN
inlawrev-21605	593	72	and	and	CCONJ
inlawrev-21605	593	73	responsibilities	responsibility	NOUN
inlawrev-21605	593	74	under	under	ADP
inlawrev-21605	593	75	that	that	DET
inlawrev-21605	593	76	system	system	NOUN
inlawrev-21605	593	77	.	.	PUNCT
inlawrev-21605	594	1	as	as	ADP
inlawrev-21605	594	2	usual	usual	ADJ
inlawrev-21605	594	3	,	,	PUNCT
inlawrev-21605	594	4	there	there	PRON
inlawrev-21605	594	5	were	be	VERB
inlawrev-21605	594	6	a	a	DET
inlawrev-21605	594	7	few	few	ADJ
inlawrev-21605	594	8	county-102	county-102	ADJ
inlawrev-21605	594	9	specific	specific	ADJ
inlawrev-21605	594	10	taxes	taxis	NOUN
inlawrev-21605	594	11	authorized	authorize	VERB
inlawrev-21605	594	12	.	.	PUNCT
inlawrev-21605	595	1	oddly	oddly	ADV
inlawrev-21605	595	2	,	,	PUNCT
inlawrev-21605	595	3	the	the	DET
inlawrev-21605	595	4	ga	ga	PROPN
inlawrev-21605	595	5	also	also	ADV
inlawrev-21605	595	6	repealed	repeal	VERB
inlawrev-21605	595	7	a	a	DET
inlawrev-21605	595	8	tax	tax	NOUN
inlawrev-21605	595	9	benefit	benefit	NOUN
inlawrev-21605	595	10	that	that	PRON
inlawrev-21605	595	11	it	it	PRON
inlawrev-21605	595	12	went103	went103	X
inlawrev-21605	595	13	93	93	NUM
inlawrev-21605	595	14	.	.	PUNCT
inlawrev-21605	596	1	i	i	PRON
inlawrev-21605	596	2	d.	d.	PROPN
inlawrev-21605	596	3	(	(	PUNCT
inlawrev-21605	596	4	codified	codify	VERB
inlawrev-21605	596	5	at	at	ADP
inlawrev-21605	596	6	ind	ind	PROPN
inlawrev-21605	596	7	.	.	PUNCT
inlawrev-21605	597	1	code	code	PROPN
inlawrev-21605	597	2	§	§	PROPN
inlawrev-21605	597	3	6	6	NUM
inlawrev-21605	597	4	-	-	SYM
inlawrev-21605	597	5	3.5	3.5	NUM
inlawrev-21605	597	6	-	-	PUNCT
inlawrev-21605	597	7	11	11	NUM
inlawrev-21605	597	8	-	-	SYM
inlawrev-21605	597	9	11	11	NUM
inlawrev-21605	597	10	)	)	PUNCT
inlawrev-21605	597	11	.	.	PUNCT
inlawrev-21605	598	1	94	94	NUM
inlawrev-21605	598	2	.	.	PUNCT
inlawrev-21605	599	1	i	i	PRON
inlawrev-21605	599	2	d.	d.	PROPN
inlawrev-21605	599	3	(	(	PUNCT
inlawrev-21605	599	4	codified	codify	VERB
inlawrev-21605	599	5	at	at	ADP
inlawrev-21605	599	6	ind	ind	PROPN
inlawrev-21605	599	7	.	.	PUNCT
inlawrev-21605	600	1	code	code	PROPN
inlawrev-21605	600	2	§	§	PROPN
inlawrev-21605	600	3	6	6	NUM
inlawrev-21605	600	4	-	-	SYM
inlawrev-21605	600	5	3.5	3.5	NUM
inlawrev-21605	600	6	-	-	PUNCT
inlawrev-21605	600	7	11	11	NUM
inlawrev-21605	600	8	-	-	SYM
inlawrev-21605	600	9	9	9	NUM
inlawrev-21605	600	10	)	)	PUNCT
inlawrev-21605	600	11	.	.	PUNCT
inlawrev-21605	601	1	95	95	NUM
inlawrev-21605	601	2	.	.	PUNCT
inlawrev-21605	602	1	i	i	PRON
inlawrev-21605	602	2	d.	d.	PROPN
inlawrev-21605	602	3	(	(	PUNCT
inlawrev-21605	602	4	codified	codify	VERB
inlawrev-21605	602	5	at	at	ADP
inlawrev-21605	602	6	ind	ind	PROPN
inlawrev-21605	602	7	.	.	PUNCT
inlawrev-21605	603	1	code	code	PROPN
inlawrev-21605	603	2	§	§	PROPN
inlawrev-21605	603	3	6	6	NUM
inlawrev-21605	603	4	-	-	SYM
inlawrev-21605	603	5	3.5	3.5	NUM
inlawrev-21605	603	6	-	-	PUNCT
inlawrev-21605	603	7	10	10	NUM
inlawrev-21605	603	8	-	-	PUNCT
inlawrev-21605	603	9	10	10	NUM
inlawrev-21605	603	10	)	)	PUNCT
inlawrev-21605	603	11	.	.	PUNCT
inlawrev-21605	604	1	96	96	NUM
inlawrev-21605	604	2	.	.	PUNCT
inlawrev-21605	605	1	i	i	PRON
inlawrev-21605	605	2	d.	d.	PROPN
inlawrev-21605	605	3	(	(	PUNCT
inlawrev-21605	605	4	codified	codify	VERB
inlawrev-21605	605	5	at	at	ADP
inlawrev-21605	605	6	ind	ind	PROPN
inlawrev-21605	605	7	.	.	PUNCT
inlawrev-21605	606	1	code	code	PROPN
inlawrev-21605	606	2	§	§	PROPN
inlawrev-21605	606	3	6	6	NUM
inlawrev-21605	606	4	-	-	SYM
inlawrev-21605	606	5	3.5	3.5	NUM
inlawrev-21605	606	6	-	-	PUNCT
inlawrev-21605	606	7	11	11	NUM
inlawrev-21605	606	8	-	-	SYM
inlawrev-21605	606	9	14	14	NUM
inlawrev-21605	606	10	)	)	PUNCT
inlawrev-21605	606	11	.	.	PUNCT
inlawrev-21605	607	1	97	97	NUM
inlawrev-21605	607	2	.	.	PUNCT
inlawrev-21605	608	1	i	i	PRON
inlawrev-21605	608	2	d.	d.	PROPN
inlawrev-21605	608	3	§	§	PROPN
inlawrev-21605	608	4	6	6	NUM
inlawrev-21605	608	5	,	,	PUNCT
inlawrev-21605	608	6	2016	2016	NUM
inlawrev-21605	608	7	ind	ind	NOUN
inlawrev-21605	608	8	.	.	PUNCT
inlawrev-21605	609	1	acts	act	VERB
inlawrev-21605	609	2	at	at	ADP
inlawrev-21605	609	3	1375	1375	NUM
inlawrev-21605	609	4	-	-	SYM
inlawrev-21605	609	5	77	77	NUM
inlawrev-21605	609	6	(	(	PUNCT
inlawrev-21605	609	7	amending	amend	VERB
inlawrev-21605	609	8	ind	ind	NOUN
inlawrev-21605	609	9	.	.	PUNCT
inlawrev-21605	610	1	code	code	PROPN
inlawrev-21605	610	2	§	§	PROPN
inlawrev-21605	610	3	6	6	NUM
inlawrev-21605	610	4	-	-	SYM
inlawrev-21605	610	5	3.5	3.5	NUM
inlawrev-21605	610	6	-	-	PUNCT
inlawrev-21605	610	7	4	4	NUM
inlawrev-21605	610	8	-	-	SYM
inlawrev-21605	610	9	2	2	NUM
inlawrev-21605	610	10	)	)	PUNCT
inlawrev-21605	610	11	.	.	PUNCT
inlawrev-21605	611	1	the	the	DET
inlawrev-21605	611	2	ga	ga	PROPN
inlawrev-21605	611	3	also	also	ADV
inlawrev-21605	611	4	modified	modify	VERB
inlawrev-21605	611	5	the	the	DET
inlawrev-21605	611	6	definition	definition	NOUN
inlawrev-21605	611	7	of	of	ADP
inlawrev-21605	611	8	a	a	DET
inlawrev-21605	611	9	“	"	PUNCT
inlawrev-21605	611	10	transportation	transportation	NOUN
inlawrev-21605	611	11	asset	asset	NOUN
inlawrev-21605	611	12	management	management	NOUN
inlawrev-21605	611	13	plan	plan	NOUN
inlawrev-21605	611	14	”	"	PUNCT
inlawrev-21605	611	15	to	to	PART
inlawrev-21605	611	16	include	include	VERB
inlawrev-21605	611	17	“	"	PUNCT
inlawrev-21605	611	18	planning	plan	VERB
inlawrev-21605	611	19	for	for	ADP
inlawrev-21605	611	20	drainage	drainage	NOUN
inlawrev-21605	611	21	systems	system	NOUN
inlawrev-21605	611	22	and	and	CCONJ
inlawrev-21605	611	23	rights	right	NOUN
inlawrev-21605	611	24	-	-	PUNCT
inlawrev-21605	611	25	of	of	ADP
inlawrev-21605	611	26	-	-	PUNCT
inlawrev-21605	611	27	way	way	NOUN
inlawrev-21605	611	28	that	that	PRON
inlawrev-21605	611	29	affect	affect	VERB
inlawrev-21605	611	30	transportation	transportation	NOUN
inlawrev-21605	611	31	assets	asset	NOUN
inlawrev-21605	611	32	.	.	PUNCT
inlawrev-21605	611	33	”	"	PUNCT
inlawrev-21605	612	1	i	i	PRON
inlawrev-21605	612	2	d.	d.	PROPN
inlawrev-21605	612	3	§	§	PROPN
inlawrev-21605	612	4	5	5	NUM
inlawrev-21605	612	5	,	,	PUNCT
inlawrev-21605	612	6	2016	2016	NUM
inlawrev-21605	612	7	ind	ind	NOUN
inlawrev-21605	612	8	.	.	PUNCT
inlawrev-21605	613	1	acts	act	VERB
inlawrev-21605	613	2	at	at	ADP
inlawrev-21605	613	3	1375	1375	NUM
inlawrev-21605	613	4	(	(	PUNCT
inlawrev-21605	613	5	amending	amend	VERB
inlawrev-21605	613	6	ind	ind	NOUN
inlawrev-21605	613	7	.	.	PUNCT
inlawrev-21605	614	1	code	code	PROPN
inlawrev-21605	614	2	§	§	PROPN
inlawrev-21605	614	3	6	6	NUM
inlawrev-21605	614	4	-	-	SYM
inlawrev-21605	614	5	3.5	3.5	NUM
inlawrev-21605	614	6	-	-	PUNCT
inlawrev-21605	614	7	4	4	NUM
inlawrev-21605	614	8	-	-	SYM
inlawrev-21605	614	9	1	1	NUM
inlawrev-21605	614	10	)	)	PUNCT
inlawrev-21605	614	11	.	.	PUNCT
inlawrev-21605	615	1	98	98	NUM
inlawrev-21605	615	2	.	.	PUNCT
inlawrev-21605	616	1	i	i	PRON
inlawrev-21605	616	2	d.	d.	PROPN
inlawrev-21605	616	3	§	§	PROPN
inlawrev-21605	616	4	6	6	NUM
inlawrev-21605	616	5	,	,	PUNCT
inlawrev-21605	616	6	2016	2016	NUM
inlawrev-21605	616	7	ind	ind	NOUN
inlawrev-21605	616	8	.	.	PUNCT
inlawrev-21605	617	1	acts	act	VERB
inlawrev-21605	617	2	at	at	ADP
inlawrev-21605	617	3	1375	1375	NUM
inlawrev-21605	617	4	-	-	SYM
inlawrev-21605	617	5	77	77	NUM
inlawrev-21605	617	6	(	(	PUNCT
inlawrev-21605	617	7	amending	amend	VERB
inlawrev-21605	617	8	ind	ind	NOUN
inlawrev-21605	617	9	.	.	PUNCT
inlawrev-21605	618	1	code	code	PROPN
inlawrev-21605	618	2	§	§	PROPN
inlawrev-21605	618	3	6	6	NUM
inlawrev-21605	618	4	-	-	SYM
inlawrev-21605	618	5	3.5	3.5	NUM
inlawrev-21605	618	6	-	-	PUNCT
inlawrev-21605	618	7	4	4	NUM
inlawrev-21605	618	8	-	-	SYM
inlawrev-21605	618	9	2	2	NUM
inlawrev-21605	618	10	)	)	PUNCT
inlawrev-21605	618	11	.	.	PUNCT
inlawrev-21605	619	1	counties	county	NOUN
inlawrev-21605	619	2	that	that	PRON
inlawrev-21605	619	3	do	do	AUX
inlawrev-21605	619	4	not	not	PART
inlawrev-21605	619	5	use	use	VERB
inlawrev-21605	619	6	a	a	DET
inlawrev-21605	619	7	transportation	transportation	NOUN
inlawrev-21605	619	8	asset	asset	NOUN
inlawrev-21605	619	9	management	management	NOUN
inlawrev-21605	619	10	plan	plan	NOUN
inlawrev-21605	619	11	are	be	AUX
inlawrev-21605	619	12	limited	limit	VERB
inlawrev-21605	619	13	to	to	ADP
inlawrev-21605	619	14	ten	ten	NUM
inlawrev-21605	619	15	percent	percent	NOUN
inlawrev-21605	619	16	and	and	CCONJ
inlawrev-21605	619	17	twenty	twenty	NUM
inlawrev-21605	619	18	dollars	dollar	NOUN
inlawrev-21605	619	19	.	.	PUNCT
inlawrev-21605	620	1	ind	ind	NOUN
inlawrev-21605	620	2	.	.	PUNCT
inlawrev-21605	621	1	code	code	PROPN
inlawrev-21605	621	2	§	§	PROPN
inlawrev-21605	621	3	6	6	NUM
inlawrev-21605	621	4	-	-	SYM
inlawrev-21605	621	5	3.5	3.5	NUM
inlawrev-21605	621	6	-	-	PUNCT
inlawrev-21605	621	7	4	4	NUM
inlawrev-21605	621	8	-	-	SYM
inlawrev-21605	621	9	2	2	NUM
inlawrev-21605	621	10	.	.	NUM
inlawrev-21605	621	11	99	99	NUM
inlawrev-21605	621	12	.	.	PUNCT
inlawrev-21605	622	1	pub	pub	NOUN
inlawrev-21605	622	2	.	.	PUNCT
inlawrev-21605	623	1	l.	l.	PROPN
inlawrev-21605	623	2	no	no	INTJ
inlawrev-21605	623	3	.	.	PROPN
inlawrev-21605	624	1	146	146	NUM
inlawrev-21605	624	2	-	-	SYM
inlawrev-21605	624	3	2016	2016	NUM
inlawrev-21605	624	4	,	,	PUNCT
inlawrev-21605	624	5	§	§	PROPN
inlawrev-21605	624	6	9	9	NUM
inlawrev-21605	624	7	,	,	PUNCT
inlawrev-21605	624	8	2016	2016	NUM
inlawrev-21605	624	9	ind	ind	NOUN
inlawrev-21605	624	10	.	.	PUNCT
inlawrev-21605	625	1	acts	act	VERB
inlawrev-21605	625	2	at	at	ADP
inlawrev-21605	625	3	1378	1378	NUM
inlawrev-21605	625	4	-	-	SYM
inlawrev-21605	625	5	79	79	NUM
inlawrev-21605	625	6	(	(	PUNCT
inlawrev-21605	625	7	amending	amend	VERB
inlawrev-21605	625	8	ind	ind	NOUN
inlawrev-21605	625	9	.	.	PUNCT
inlawrev-21605	626	1	code	code	PROPN
inlawrev-21605	626	2	§	§	PROPN
inlawrev-21605	626	3	6	6	NUM
inlawrev-21605	626	4	-	-	SYM
inlawrev-21605	626	5	3.5	3.5	NUM
inlawrev-21605	626	6	-	-	PUNCT
inlawrev-21605	626	7	5	5	NUM
inlawrev-21605	626	8	-	-	SYM
inlawrev-21605	626	9	2	2	NUM
inlawrev-21605	626	10	)	)	PUNCT
inlawrev-21605	626	11	.	.	PUNCT
inlawrev-21605	627	1	counties	county	NOUN
inlawrev-21605	627	2	that	that	PRON
inlawrev-21605	627	3	do	do	AUX
inlawrev-21605	627	4	not	not	PART
inlawrev-21605	627	5	use	use	VERB
inlawrev-21605	627	6	a	a	DET
inlawrev-21605	627	7	transportation	transportation	NOUN
inlawrev-21605	627	8	asset	asset	NOUN
inlawrev-21605	627	9	management	management	NOUN
inlawrev-21605	627	10	plan	plan	NOUN
inlawrev-21605	627	11	are	be	AUX
inlawrev-21605	627	12	limited	limit	VERB
inlawrev-21605	627	13	to	to	ADP
inlawrev-21605	627	14	forty	forty	NUM
inlawrev-21605	627	15	dollars	dollar	NOUN
inlawrev-21605	627	16	.	.	PUNCT
inlawrev-21605	628	1	ind	ind	NOUN
inlawrev-21605	628	2	.	.	PUNCT
inlawrev-21605	629	1	code	code	PROPN
inlawrev-21605	629	2	§	§	PROPN
inlawrev-21605	629	3	6	6	NUM
inlawrev-21605	629	4	-	-	SYM
inlawrev-21605	629	5	3.5	3.5	NUM
inlawrev-21605	629	6	-	-	PUNCT
inlawrev-21605	629	7	5	5	NUM
inlawrev-21605	629	8	-	-	SYM
inlawrev-21605	629	9	2	2	NUM
inlawrev-21605	629	10	.	.	NOUN
inlawrev-21605	629	11	100	100	NUM
inlawrev-21605	629	12	.	.	PUNCT
inlawrev-21605	630	1	pub	pub	NOUN
inlawrev-21605	630	2	.	.	PUNCT
inlawrev-21605	631	1	l.	l.	PROPN
inlawrev-21605	631	2	no	no	INTJ
inlawrev-21605	631	3	.	.	PROPN
inlawrev-21605	632	1	198	198	NUM
inlawrev-21605	632	2	-	-	SYM
inlawrev-21605	632	3	2016	2016	NUM
inlawrev-21605	632	4	,	,	PUNCT
inlawrev-21605	632	5	§	§	PROPN
inlawrev-21605	632	6	§	§	PROPN
inlawrev-21605	632	7	23	23	NUM
inlawrev-21605	632	8	,	,	PUNCT
inlawrev-21605	632	9	25	25	NUM
inlawrev-21605	632	10	,	,	PUNCT
inlawrev-21605	632	11	2016	2016	NUM
inlawrev-21605	632	12	ind	ind	NOUN
inlawrev-21605	632	13	.	.	PUNCT
inlawrev-21605	633	1	acts	act	VERB
inlawrev-21605	633	2	2399	2399	NUM
inlawrev-21605	633	3	,	,	PUNCT
inlawrev-21605	633	4	2417	2417	NUM
inlawrev-21605	633	5	-	-	SYM
inlawrev-21605	633	6	18	18	NUM
inlawrev-21605	633	7	(	(	PUNCT
inlawrev-21605	633	8	amending	amend	VERB
inlawrev-21605	633	9	ind	ind	NOUN
inlawrev-21605	633	10	.	.	PUNCT
inlawrev-21605	634	1	code	code	PROPN
inlawrev-21605	634	2	§	§	PROPN
inlawrev-21605	634	3	§	§	PROPN
inlawrev-21605	634	4	6	6	NUM
inlawrev-21605	634	5	-	-	SYM
inlawrev-21605	634	6	3.5	3.5	NUM
inlawrev-21605	634	7	-	-	PUNCT
inlawrev-21605	634	8	4	4	NUM
inlawrev-21605	634	9	-	-	SYM
inlawrev-21605	634	10	15.5	15.5	NUM
inlawrev-21605	634	11	and	and	CCONJ
inlawrev-21605	634	12	-5	-5	ADJ
inlawrev-21605	634	13	-	-	PUNCT
inlawrev-21605	634	14	9	9	NUM
inlawrev-21605	634	15	)	)	PUNCT
inlawrev-21605	634	16	.	.	PUNCT
inlawrev-21605	635	1	101	101	NUM
inlawrev-21605	635	2	.	.	PUNCT
inlawrev-21605	636	1	see	see	VERB
inlawrev-21605	636	2	,	,	PUNCT
inlawrev-21605	636	3	e.g.	e.g.	ADV
inlawrev-21605	636	4	,	,	PUNCT
inlawrev-21605	636	5	pub	pub	NOUN
inlawrev-21605	636	6	.	.	PUNCT
inlawrev-21605	637	1	l.	l.	PROPN
inlawrev-21605	637	2	no	no	INTJ
inlawrev-21605	637	3	.	.	PROPN
inlawrev-21605	638	1	197	197	NUM
inlawrev-21605	638	2	-	-	SYM
inlawrev-21605	638	3	2016	2016	NUM
inlawrev-21605	638	4	,	,	PUNCT
inlawrev-21605	638	5	§	§	PROPN
inlawrev-21605	638	6	69	69	NUM
inlawrev-21605	638	7	,	,	PUNCT
inlawrev-21605	638	8	2016	2016	NUM
inlawrev-21605	638	9	ind	ind	NOUN
inlawrev-21605	638	10	.	.	PUNCT
inlawrev-21605	639	1	acts	act	VERB
inlawrev-21605	639	2	2232	2232	NUM
inlawrev-21605	639	3	,	,	PUNCT
inlawrev-21605	639	4	2318	2318	NUM
inlawrev-21605	639	5	-	-	SYM
inlawrev-21605	639	6	19	19	NUM
inlawrev-21605	639	7	(	(	PUNCT
inlawrev-21605	639	8	amending	amend	VERB
inlawrev-21605	639	9	ind	ind	NOUN
inlawrev-21605	639	10	.	.	PUNCT
inlawrev-21605	640	1	code	code	PROPN
inlawrev-21605	640	2	§	§	PROPN
inlawrev-21605	640	3	6	6	NUM
inlawrev-21605	640	4	-	-	SYM
inlawrev-21605	640	5	3.6	3.6	NUM
inlawrev-21605	640	6	-	-	SYM
inlawrev-21605	640	7	11	11	NUM
inlawrev-21605	640	8	-	-	SYM
inlawrev-21605	640	9	1	1	NUM
inlawrev-21605	640	10	to	to	PART
inlawrev-21605	640	11	correct	correct	VERB
inlawrev-21605	640	12	a	a	DET
inlawrev-21605	640	13	typographical	typographical	ADJ
inlawrev-21605	640	14	error	error	NOUN
inlawrev-21605	640	15	and	and	CCONJ
inlawrev-21605	640	16	to	to	PART
inlawrev-21605	640	17	remove	remove	VERB
inlawrev-21605	640	18	a	a	DET
inlawrev-21605	640	19	reference	reference	NOUN
inlawrev-21605	640	20	to	to	ADP
inlawrev-21605	640	21	a	a	DET
inlawrev-21605	640	22	section	section	NOUN
inlawrev-21605	640	23	that	that	PRON
inlawrev-21605	640	24	was	be	AUX
inlawrev-21605	640	25	repealed	repeal	VERB
inlawrev-21605	640	26	in	in	ADP
inlawrev-21605	640	27	2015	2015	NUM
inlawrev-21605	640	28	)	)	PUNCT
inlawrev-21605	640	29	.	.	PUNCT
inlawrev-21605	641	1	102	102	X
inlawrev-21605	641	2	.	.	PUNCT
inlawrev-21605	642	1	see	see	VERB
inlawrev-21605	642	2	,	,	PUNCT
inlawrev-21605	642	3	e.g.	e.g.	ADV
inlawrev-21605	642	4	,	,	PUNCT
inlawrev-21605	642	5	pub	pub	NOUN
inlawrev-21605	642	6	.	.	PUNCT
inlawrev-21605	643	1	l.	l.	PROPN
inlawrev-21605	643	2	no	no	INTJ
inlawrev-21605	643	3	.	.	PROPN
inlawrev-21605	644	1	126	126	NUM
inlawrev-21605	644	2	-	-	SYM
inlawrev-21605	644	3	2016	2016	NUM
inlawrev-21605	644	4	,	,	PUNCT
inlawrev-21605	644	5	§	§	PROPN
inlawrev-21605	644	6	§	§	PROPN
inlawrev-21605	644	7	1	1	NUM
inlawrev-21605	644	8	-	-	SYM
inlawrev-21605	644	9	2	2	NUM
inlawrev-21605	644	10	,	,	PUNCT
inlawrev-21605	644	11	2016	2016	NUM
inlawrev-21605	644	12	ind	ind	NOUN
inlawrev-21605	644	13	.	.	PUNCT
inlawrev-21605	645	1	acts	act	VERB
inlawrev-21605	645	2	1222	1222	NUM
inlawrev-21605	645	3	,	,	PUNCT
inlawrev-21605	645	4	1222	1222	NUM
inlawrev-21605	645	5	-	-	SYM
inlawrev-21605	645	6	24	24	NUM
inlawrev-21605	645	7	(	(	PUNCT
inlawrev-21605	645	8	amending	amend	VERB
inlawrev-21605	645	9	ind	ind	NOUN
inlawrev-21605	645	10	.	.	PUNCT
inlawrev-21605	646	1	code	code	PROPN
inlawrev-21605	646	2	§	§	PROPN
inlawrev-21605	646	3	§	§	PROPN
inlawrev-21605	646	4	6	6	NUM
inlawrev-21605	646	5	-	-	SYM
inlawrev-21605	646	6	3.6	3.6	NUM
inlawrev-21605	646	7	-	-	SYM
inlawrev-21605	646	8	9	9	NUM
inlawrev-21605	646	9	-	-	SYM
inlawrev-21605	646	10	1	1	NUM
inlawrev-21605	646	11	and	and	CCONJ
inlawrev-21605	646	12	-15	-15	VERB
inlawrev-21605	646	13	to	to	PART
inlawrev-21605	646	14	empower	empower	VERB
inlawrev-21605	646	15	each	each	DET
inlawrev-21605	646	16	county	county	NOUN
inlawrev-21605	646	17	’s	’s	PART
inlawrev-21605	646	18	budget	budget	NOUN
inlawrev-21605	646	19	agency	agency	NOUN
inlawrev-21605	646	20	to	to	PART
inlawrev-21605	646	21	maintain	maintain	VERB
inlawrev-21605	646	22	that	that	DET
inlawrev-21605	646	23	county	county	NOUN
inlawrev-21605	646	24	’s	’s	PART
inlawrev-21605	646	25	trust	trust	NOUN
inlawrev-21605	646	26	account	account	NOUN
inlawrev-21605	646	27	and	and	CCONJ
inlawrev-21605	646	28	to	to	PART
inlawrev-21605	646	29	require	require	VERB
inlawrev-21605	646	30	a	a	DET
inlawrev-21605	646	31	trust	trust	NOUN
inlawrev-21605	646	32	account	account	NOUN
inlawrev-21605	646	33	distribution	distribution	NOUN
inlawrev-21605	646	34	to	to	ADP
inlawrev-21605	646	35	the	the	DET
inlawrev-21605	646	36	county	county	NOUN
inlawrev-21605	646	37	whenever	whenever	SCONJ
inlawrev-21605	646	38	the	the	DET
inlawrev-21605	646	39	trust	trust	PROPN
inlawrev-21605	646	40	account	account	PROPN
inlawrev-21605	646	41	’s	’s	PART
inlawrev-21605	646	42	balance	balance	NOUN
inlawrev-21605	646	43	exceeds	exceed	VERB
inlawrev-21605	646	44	fifteen	fifteen	NUM
inlawrev-21605	646	45	percent	percent	NOUN
inlawrev-21605	646	46	of	of	ADP
inlawrev-21605	646	47	the	the	DET
inlawrev-21605	646	48	county	county	NOUN
inlawrev-21605	646	49	’s	’s	PART
inlawrev-21605	646	50	certified	certify	VERB
inlawrev-21605	646	51	distributions	distribution	NOUN
inlawrev-21605	646	52	for	for	ADP
inlawrev-21605	646	53	the	the	DET
inlawrev-21605	646	54	relevant	relevant	ADJ
inlawrev-21605	646	55	determination	determination	NOUN
inlawrev-21605	646	56	year	year	NOUN
inlawrev-21605	646	57	)	)	PUNCT
inlawrev-21605	646	58	.	.	PUNCT
inlawrev-21605	647	1	103	103	NUM
inlawrev-21605	647	2	.	.	PUNCT
inlawrev-21605	648	1	see	see	VERB
inlawrev-21605	648	2	,	,	PUNCT
inlawrev-21605	648	3	e.g.	e.g.	ADV
inlawrev-21605	648	4	,	,	PUNCT
inlawrev-21605	648	5	pub	pub	NOUN
inlawrev-21605	648	6	.	.	PUNCT
inlawrev-21605	649	1	l.	l.	PROPN
inlawrev-21605	649	2	no	no	INTJ
inlawrev-21605	649	3	.	.	PROPN
inlawrev-21605	650	1	197	197	NUM
inlawrev-21605	650	2	-	-	SYM
inlawrev-21605	650	3	2016	2016	NUM
inlawrev-21605	650	4	,	,	PUNCT
inlawrev-21605	650	5	§	§	PROPN
inlawrev-21605	650	6	62	62	NUM
inlawrev-21605	650	7	,	,	PUNCT
inlawrev-21605	650	8	2016	2016	NUM
inlawrev-21605	650	9	ind	ind	NOUN
inlawrev-21605	650	10	.	.	PUNCT
inlawrev-21605	651	1	acts	act	VERB
inlawrev-21605	651	2	at	at	ADP
inlawrev-21605	651	3	2311	2311	NUM
inlawrev-21605	651	4	-	-	SYM
inlawrev-21605	651	5	13	13	NUM
inlawrev-21605	651	6	(	(	PUNCT
inlawrev-21605	651	7	codified	codify	VERB
inlawrev-21605	651	8	at	at	ADP
inlawrev-21605	651	9	ind	ind	PROPN
inlawrev-21605	651	10	.	.	PUNCT
inlawrev-21605	652	1	code	code	PROPN
inlawrev-21605	652	2	§	§	PROPN
inlawrev-21605	652	3	6	6	NUM
inlawrev-21605	652	4	-	-	SYM
inlawrev-21605	652	5	3.6	3.6	NUM
inlawrev-21605	652	6	-	-	SYM
inlawrev-21605	652	7	7	7	NUM
inlawrev-21605	652	8	-	-	PUNCT
inlawrev-21605	652	9	21.5	21.5	NUM
inlawrev-21605	652	10	to	to	PART
inlawrev-21605	652	11	permit	permit	VERB
inlawrev-21605	652	12	tipton	tipton	PROPN
inlawrev-21605	652	13	county	county	NOUN
inlawrev-21605	652	14	to	to	PART
inlawrev-21605	652	15	impose	impose	VERB
inlawrev-21605	652	16	an	an	DET
inlawrev-21605	652	17	additional	additional	ADJ
inlawrev-21605	652	18	income	income	NOUN
inlawrev-21605	652	19	tax	tax	NOUN
inlawrev-21605	652	20	rate	rate	NOUN
inlawrev-21605	652	21	for	for	ADP
inlawrev-21605	652	22	a	a	DET
inlawrev-21605	652	23	list	list	NOUN
inlawrev-21605	652	24	of	of	ADP
inlawrev-21605	652	25	specific	specific	ADJ
inlawrev-21605	652	26	purposes	purpose	NOUN
inlawrev-21605	652	27	)	)	PUNCT
inlawrev-21605	652	28	.	.	PUNCT
inlawrev-21605	653	1	1416	1416	NUM
inlawrev-21605	653	2	indiana	indiana	PROPN
inlawrev-21605	653	3	law	law	PROPN
inlawrev-21605	653	4	review	review	NOUN
inlawrev-21605	653	5	[	[	X
inlawrev-21605	653	6	vol	vol	NOUN
inlawrev-21605	653	7	.	.	PUNCT
inlawrev-21605	654	1	50:1403	50:1403	NUM
inlawrev-21605	654	2	to	to	ADP
inlawrev-21605	654	3	the	the	DET
inlawrev-21605	654	4	trouble	trouble	NOUN
inlawrev-21605	654	5	of	of	ADP
inlawrev-21605	654	6	carrying	carry	VERB
inlawrev-21605	654	7	over	over	ADP
inlawrev-21605	654	8	from	from	ADP
inlawrev-21605	654	9	the	the	DET
inlawrev-21605	654	10	outgoing	outgoing	ADJ
inlawrev-21605	654	11	cagit	cagit	ADJ
inlawrev-21605	654	12	/	/	SYM
inlawrev-21605	654	13	coit	coit	NOUN
inlawrev-21605	654	14	/	/	SYM
inlawrev-21605	654	15	cedit	cedit	NOUN
inlawrev-21605	654	16	system	system	NOUN
inlawrev-21605	654	17	just	just	ADV
inlawrev-21605	654	18	last	last	ADJ
inlawrev-21605	654	19	year	year	NOUN
inlawrev-21605	654	20	—	—	PUNCT
inlawrev-21605	654	21	the	the	DET
inlawrev-21605	654	22	tax	tax	NOUN
inlawrev-21605	654	23	credit	credit	NOUN
inlawrev-21605	654	24	for	for	ADP
inlawrev-21605	654	25	certain	certain	ADJ
inlawrev-21605	654	26	elderly	elderly	ADJ
inlawrev-21605	654	27	and	and	CCONJ
inlawrev-21605	654	28	disabled	disabled	ADJ
inlawrev-21605	654	29	individuals	individual	NOUN
inlawrev-21605	654	30	.	.	PUNCT
inlawrev-21605	655	1	the104	the104	PROPN
inlawrev-21605	655	2	105	105	NUM
inlawrev-21605	655	3	most	most	ADV
inlawrev-21605	655	4	significant	significant	ADJ
inlawrev-21605	655	5	statewide	statewide	ADJ
inlawrev-21605	655	6	adjustment	adjustment	NOUN
inlawrev-21605	655	7	was	be	AUX
inlawrev-21605	655	8	the	the	DET
inlawrev-21605	655	9	authorization	authorization	NOUN
inlawrev-21605	655	10	of	of	ADP
inlawrev-21605	655	11	a	a	DET
inlawrev-21605	655	12	local	local	ADJ
inlawrev-21605	655	13	income	income	NOUN
inlawrev-21605	655	14	tax	tax	NOUN
inlawrev-21605	655	15	rate	rate	NOUN
inlawrev-21605	655	16	to	to	PART
inlawrev-21605	655	17	pay	pay	VERB
inlawrev-21605	655	18	for	for	ADP
inlawrev-21605	655	19	public	public	ADJ
inlawrev-21605	655	20	safety	safety	NOUN
inlawrev-21605	655	21	emergency	emergency	NOUN
inlawrev-21605	655	22	assistance	assistance	NOUN
inlawrev-21605	655	23	points	point	NOUN
inlawrev-21605	655	24	(	(	PUNCT
inlawrev-21605	655	25	“	"	PUNCT
inlawrev-21605	655	26	psaps	psap	NOUN
inlawrev-21605	655	27	”	"	PUNCT
inlawrev-21605	655	28	)	)	PUNCT
inlawrev-21605	655	29	that	that	PRON
inlawrev-21605	655	30	are	be	AUX
inlawrev-21605	655	31	part	part	NOUN
inlawrev-21605	655	32	of	of	ADP
inlawrev-21605	655	33	the	the	DET
inlawrev-21605	655	34	statewide	statewide	ADJ
inlawrev-21605	655	35	911	911	NUM
inlawrev-21605	655	36	system	system	NOUN
inlawrev-21605	655	37	.	.	PUNCT
inlawrev-21605	656	1	a	a	DET
inlawrev-21605	656	2	county	county	NOUN
inlawrev-21605	656	3	’s	’s	PART
inlawrev-21605	656	4	local	local	ADJ
inlawrev-21605	656	5	income	income	NOUN
inlawrev-21605	656	6	tax	tax	NOUN
inlawrev-21605	656	7	council	council	NOUN
inlawrev-21605	656	8	may	may	AUX
inlawrev-21605	656	9	impose106	impose106	PROPN
inlawrev-21605	656	10	a	a	DET
inlawrev-21605	656	11	tax	tax	NOUN
inlawrev-21605	656	12	rate	rate	NOUN
inlawrev-21605	656	13	of	of	ADP
inlawrev-21605	656	14	up	up	ADP
inlawrev-21605	656	15	to	to	PART
inlawrev-21605	656	16	0.1	0.1	NUM
inlawrev-21605	656	17	%	%	NOUN
inlawrev-21605	656	18	to	to	PART
inlawrev-21605	656	19	pay	pay	VERB
inlawrev-21605	656	20	for	for	ADP
inlawrev-21605	656	21	a	a	DET
inlawrev-21605	656	22	psap	psap	PROPN
inlawrev-21605	656	23	in	in	ADP
inlawrev-21605	656	24	the	the	DET
inlawrev-21605	656	25	county	county	NOUN
inlawrev-21605	656	26	,	,	PUNCT
inlawrev-21605	656	27	provided	provide	VERB
inlawrev-21605	656	28	the	the	DET
inlawrev-21605	656	29	county	county	NOUN
inlawrev-21605	656	30	has	have	AUX
inlawrev-21605	656	31	not	not	PART
inlawrev-21605	656	32	already	already	ADV
inlawrev-21605	656	33	allocated	allocate	VERB
inlawrev-21605	656	34	expenditure	expenditure	NOUN
inlawrev-21605	656	35	rate	rate	NOUN
inlawrev-21605	656	36	revenue	revenue	NOUN
inlawrev-21605	656	37	of	of	ADP
inlawrev-21605	656	38	at	at	ADP
inlawrev-21605	656	39	least	least	ADJ
inlawrev-21605	656	40	that	that	PRON
inlawrev-21605	656	41	am	be	AUX
inlawrev-21605	656	42	ount	ount	ADJ
inlawrev-21605	656	43	to	to	PART
inlawrev-21605	656	44	pay	pay	VERB
inlawrev-21605	656	45	for	for	ADP
inlawrev-21605	656	46	the	the	DET
inlawrev-21605	656	47	psap	psap	PROPN
inlawrev-21605	656	48	.	.	PUNCT
inlawrev-21605	657	1	the	the	DET
inlawrev-21605	657	2	revenue	revenue	NOUN
inlawrev-21605	657	3	from	from	ADP
inlawrev-21605	657	4	this	this	DET
inlawrev-21605	657	5	psa	psa	NOUN
inlawrev-21605	657	6	p	p	NOUN
inlawrev-21605	657	7	tax	tax	NOUN
inlawrev-21605	657	8	rate	rate	NOUN
inlawrev-21605	657	9	must	must	AUX
inlawrev-21605	657	10	be	be	AUX
inlawrev-21605	657	11	segregated	segregate	VERB
inlawrev-21605	657	12	and	and	CCONJ
inlawrev-21605	657	13	used107	used107	PROPN
inlawrev-21605	657	14	solely	solely	ADV
inlawrev-21605	657	15	for	for	ADP
inlawrev-21605	657	16	the	the	DET
inlawrev-21605	657	17	psap	psap	PROPN
inlawrev-21605	657	18	.	.	PUNCT
inlawrev-21605	658	1	the	the	DET
inlawrev-21605	658	2	ga	ga	PROPN
inlawrev-21605	658	3	also	also	ADV
inlawrev-21605	658	4	added	add	VERB
inlawrev-21605	658	5	a	a	DET
inlawrev-21605	658	6	psap	psap	PROPN
inlawrev-21605	658	7	to	to	ADP
inlawrev-21605	658	8	the	the	DET
inlawrev-21605	658	9	list	list	NOUN
inlawrev-21605	658	10	of	of	ADP
inlawrev-21605	658	11	items	item	NOUN
inlawrev-21605	658	12	that	that	PRON
inlawrev-21605	658	13	are108	are108	PROPN
inlawrev-21605	658	14	considered	consider	VERB
inlawrev-21605	658	15	for	for	ADP
inlawrev-21605	658	16	“	"	PUNCT
inlawrev-21605	658	17	public	public	ADJ
inlawrev-21605	658	18	safety	safety	NOUN
inlawrev-21605	658	19	”	"	PUNCT
inlawrev-21605	658	20	and	and	CCONJ
inlawrev-21605	658	21	may	may	AUX
inlawrev-21605	658	22	be	be	AUX
inlawrev-21605	658	23	funded	fund	VERB
inlawrev-21605	658	24	from	from	ADP
inlawrev-21605	658	25	revenue	revenue	NOUN
inlawrev-21605	658	26	raised	raise	VERB
inlawrev-21605	658	27	by	by	ADP
inlawrev-21605	658	28	the	the	DET
inlawrev-21605	658	29	expenditure	expenditure	NOUN
inlawrev-21605	658	30	rate	rate	NOUN
inlawrev-21605	658	31	.	.	PUNCT
inlawrev-21605	659	1	in	in	ADP
inlawrev-21605	659	2	addition	addition	NOUN
inlawrev-21605	659	3	,	,	PUNCT
inlawrev-21605	659	4	the	the	DET
inlawrev-21605	659	5	ga	ga	PROPN
inlawrev-21605	659	6	required	require	VERB
inlawrev-21605	659	7	allocation	allocation	NOUN
inlawrev-21605	659	8	of	of	ADP
inlawrev-21605	659	9	public	public	ADJ
inlawrev-21605	659	10	safety109	safety109	ADJ
inlawrev-21605	659	11	expenditure	expenditure	NOUN
inlawrev-21605	659	12	rate	rate	NOUN
inlawrev-21605	659	13	tax	tax	NOUN
inlawrev-21605	659	14	revenue	revenue	NOUN
inlawrev-21605	659	15	to	to	ADP
inlawrev-21605	659	16	the	the	DET
inlawrev-21605	659	17	psap	psap	PROPN
inlawrev-21605	659	18	before	before	ADP
inlawrev-21605	659	19	any	any	DET
inlawrev-21605	659	20	am	be	AUX
inlawrev-21605	659	21	ounts	ount	NOUN
inlawrev-21605	659	22	m	m	VERB
inlawrev-21605	659	23	ay	ay	AUX
inlawrev-21605	659	24	be	be	AUX
inlawrev-21605	659	25	allocated	allocate	VERB
inlawrev-21605	659	26	to	to	ADP
inlawrev-21605	659	27	other	other	ADJ
inlawrev-21605	659	28	public	public	ADJ
inlawrev-21605	659	29	safety	safety	NOUN
inlawrev-21605	659	30	purposes.110	purposes.110	PROPN
inlawrev-21605	659	31	f.	f.	PROPN
inlawrev-21605	659	32	death	death	NOUN
inlawrev-21605	659	33	taxes	taxis	NOUN
inlawrev-21605	659	34	as	as	SCONJ
inlawrev-21605	659	35	everyone	everyone	PRON
inlawrev-21605	659	36	reading	read	VERB
inlawrev-21605	659	37	this	this	DET
inlawrev-21605	659	38	article	article	NOUN
inlawrev-21605	659	39	undoubtedly	undoubtedly	ADV
inlawrev-21605	659	40	knows	know	VERB
inlawrev-21605	659	41	,	,	PUNCT
inlawrev-21605	659	42	in	in	ADP
inlawrev-21605	659	43	2013	2013	NUM
inlawrev-21605	659	44	the	the	DET
inlawrev-21605	659	45	ga	ga	PROPN
inlawrev-21605	659	46	repealed	repeal	VERB
inlawrev-21605	659	47	indiana	indiana	PROPN
inlawrev-21605	659	48	’s	’s	PART
inlawrev-21605	659	49	inheritance	inheritance	NOUN
inlawrev-21605	659	50	,	,	PUNCT
inlawrev-21605	659	51	estate	estate	NOUN
inlawrev-21605	659	52	,	,	PUNCT
inlawrev-21605	659	53	and	and	CCONJ
inlawrev-21605	659	54	generation	generation	NOUN
inlawrev-21605	659	55	-	-	PUNCT
inlawrev-21605	659	56	skipping	skip	VERB
inlawrev-21605	659	57	taxes	taxis	NOUN
inlawrev-21605	659	58	for	for	ADP
inlawrev-21605	659	59	deaths	death	NOUN
inlawrev-21605	659	60	occurring	occur	VERB
inlawrev-21605	659	61	after	after	ADP
inlawrev-21605	659	62	december	december	PROPN
inlawrev-21605	659	63	31	31	NUM
inlawrev-21605	659	64	,	,	PUNCT
inlawrev-21605	659	65	2012	2012	NUM
inlawrev-21605	659	66	.	.	PUNCT
inlawrev-21605	660	1	in	in	ADP
inlawrev-21605	660	2	2016	2016	NUM
inlawrev-21605	660	3	,	,	PUNCT
inlawrev-21605	660	4	the	the	DET
inlawrev-21605	660	5	ga	ga	PROPN
inlawrev-21605	660	6	shifted	shift	VERB
inlawrev-21605	660	7	responsibility	responsibility	NOUN
inlawrev-21605	660	8	for	for	ADP
inlawrev-21605	660	9	handling111	handling111	ADJ
inlawrev-21605	660	10	many	many	ADJ
inlawrev-21605	660	11	inheritance	inheritance	NOUN
inlawrev-21605	660	12	tax	tax	NOUN
inlawrev-21605	660	13	matters	matter	NOUN
inlawrev-21605	660	14	from	from	ADP
inlawrev-21605	660	15	the	the	DET
inlawrev-21605	660	16	probate	probate	NOUN
inlawrev-21605	660	17	courts	court	NOUN
inlawrev-21605	660	18	and	and	CCONJ
inlawrev-21605	660	19	county	county	NOUN
inlawrev-21605	660	20	assessors	assessor	NOUN
inlawrev-21605	660	21	to	to	ADP
inlawrev-21605	660	22	the	the	DET
inlawrev-21605	660	23	dor	dor	PROPN
inlawrev-21605	660	24	.	.	PUNCT
inlawrev-21605	661	1	the	the	DET
inlawrev-21605	661	2	dor	dor	PROPN
inlawrev-21605	661	3	is	be	AUX
inlawrev-21605	661	4	now	now	ADV
inlawrev-21605	661	5	responsible	responsible	ADJ
inlawrev-21605	661	6	for	for	ADP
inlawrev-21605	661	7	receiving	receive	VERB
inlawrev-21605	661	8	inheritance	inheritance	NOUN
inlawrev-21605	661	9	tax	tax	NOUN
inlawrev-21605	661	10	returns	return	NOUN
inlawrev-21605	661	11	and112	and112	PROPN
inlawrev-21605	661	12	“	"	PUNCT
inlawrev-21605	661	13	no	no	DET
inlawrev-21605	661	14	inheritance	inheritance	NOUN
inlawrev-21605	661	15	tax	tax	NOUN
inlawrev-21605	661	16	is	be	AUX
inlawrev-21605	661	17	due	due	ADJ
inlawrev-21605	661	18	”	"	PUNCT
inlawrev-21605	661	19	petitions	petition	NOUN
inlawrev-21605	661	20	filed	file	VERB
inlawrev-21605	661	21	after	after	ADP
inlawrev-21605	661	22	m	m	PRON
inlawrev-21605	661	23	arch	arch	VERB
inlawrev-21605	661	24	31	31	NUM
inlawrev-21605	661	25	,	,	PUNCT
inlawrev-21605	661	26	2016	2016	NUM
inlawrev-21605	661	27	.	.	PUNCT
inlawrev-21605	662	1	the	the	DET
inlawrev-21605	662	2	dor	dor	PROPN
inlawrev-21605	662	3	is113	is113	PROPN
inlawrev-21605	662	4	also	also	ADV
inlawrev-21605	662	5	responsible	responsible	ADJ
inlawrev-21605	662	6	for	for	ADP
inlawrev-21605	662	7	appraising	appraise	VERB
inlawrev-21605	662	8	future	future	NOUN
inlawrev-21605	662	9	,	,	PUNCT
inlawrev-21605	662	10	contingent	contingent	ADJ
inlawrev-21605	662	11	,	,	PUNCT
inlawrev-21605	662	12	defeasible	defeasible	ADJ
inlawrev-21605	662	13	,	,	PUNCT
inlawrev-21605	662	14	and	and	CCONJ
inlawrev-21605	662	15	life	life	NOUN
inlawrev-21605	662	16	interests	interest	NOUN
inlawrev-21605	662	17	in	in	ADP
inlawrev-21605	662	18	property	property	NOUN
inlawrev-21605	662	19	shown	show	VERB
inlawrev-21605	662	20	on	on	ADP
inlawrev-21605	662	21	those	those	DET
inlawrev-21605	662	22	returns	return	NOUN
inlawrev-21605	662	23	,	,	PUNCT
inlawrev-21605	662	24	and	and	CCONJ
inlawrev-21605	662	25	for	for	ADP
inlawrev-21605	662	26	determining	determine	VERB
inlawrev-21605	662	27	the	the	DET
inlawrev-21605	662	28	final	final	ADJ
inlawrev-21605	662	29	inheritance	inheritance	NOUN
inlawrev-21605	662	30	tax114	tax114	NOUN
inlawrev-21605	662	31	liability	liability	NOUN
inlawrev-21605	662	32	of	of	ADP
inlawrev-21605	662	33	all	all	DET
inlawrev-21605	662	34	decedents	decedent	NOUN
inlawrev-21605	662	35	who	who	PRON
inlawrev-21605	662	36	have	have	AUX
inlawrev-21605	662	37	not	not	PART
inlawrev-21605	662	38	received	receive	VERB
inlawrev-21605	662	39	such	such	DET
inlawrev-21605	662	40	an	an	DET
inlawrev-21605	662	41	order	order	NOUN
inlawrev-21605	662	42	establishing	establish	VERB
inlawrev-21605	662	43	that	that	SCONJ
inlawrev-21605	662	44	104	104	NUM
inlawrev-21605	662	45	.	.	PUNCT
inlawrev-21605	663	1	see	see	VERB
inlawrev-21605	663	2	jegen	jegen	PROPN
inlawrev-21605	663	3	et	et	PROPN
inlawrev-21605	663	4	al	al	PROPN
inlawrev-21605	663	5	.	.	PROPN
inlawrev-21605	663	6	,	,	PUNCT
inlawrev-21605	663	7	2015	2015	NUM
inlawrev-21605	663	8	,	,	PUNCT
inlawrev-21605	663	9	supra	supra	NOUN
inlawrev-21605	663	10	note	note	NOUN
inlawrev-21605	663	11	1	1	NUM
inlawrev-21605	663	12	,	,	PUNCT
inlawrev-21605	663	13	at	at	ADP
inlawrev-21605	663	14	1255	1255	NUM
inlawrev-21605	663	15	(	(	PUNCT
inlawrev-21605	663	16	reporting	report	VERB
inlawrev-21605	663	17	the	the	DET
inlawrev-21605	663	18	adoption	adoption	NOUN
inlawrev-21605	663	19	of	of	ADP
inlawrev-21605	663	20	ind	ind	PROPN
inlawrev-21605	663	21	.	.	PUNCT
inlawrev-21605	664	1	code	code	PROPN
inlawrev-21605	664	2	§	§	PROPN
inlawrev-21605	664	3	6	6	NUM
inlawrev-21605	664	4	-	-	SYM
inlawrev-21605	664	5	3.68	3.68	NUM
inlawrev-21605	664	6	-	-	PUNCT
inlawrev-21605	664	7	8)	8)	NUM
inlawrev-21605	664	8	.	.	PUNCT
inlawrev-21605	665	1	105	105	NUM
inlawrev-21605	665	2	.	.	PUNCT
inlawrev-21605	666	1	pub	pub	NOUN
inlawrev-21605	666	2	.	.	PUNCT
inlawrev-21605	667	1	l.	l.	PROPN
inlawrev-21605	667	2	no	no	INTJ
inlawrev-21605	667	3	.	.	PROPN
inlawrev-21605	668	1	197	197	NUM
inlawrev-21605	668	2	-	-	SYM
inlawrev-21605	668	3	2016	2016	NUM
inlawrev-21605	668	4	,	,	PUNCT
inlawrev-21605	668	5	§	§	PROPN
inlawrev-21605	668	6	65	65	NUM
inlawrev-21605	668	7	,	,	PUNCT
inlawrev-21605	668	8	2016	2016	NUM
inlawrev-21605	668	9	ind	ind	NOUN
inlawrev-21605	668	10	.	.	PUNCT
inlawrev-21605	669	1	acts	act	VERB
inlawrev-21605	669	2	at	at	ADP
inlawrev-21605	669	3	2314	2314	NUM
inlawrev-21605	669	4	-	-	SYM
inlawrev-21605	669	5	15	15	NUM
inlawrev-21605	669	6	(	(	PUNCT
inlawrev-21605	669	7	repealing	repeal	VERB
inlawrev-21605	669	8	ind	ind	NOUN
inlawrev-21605	669	9	.	.	PUNCT
inlawrev-21605	670	1	code	code	PROPN
inlawrev-21605	670	2	§	§	PROPN
inlawrev-21605	670	3	6	6	NUM
inlawrev-21605	670	4	-	-	SYM
inlawrev-21605	670	5	3.6	3.6	NUM
inlawrev-21605	670	6	-	-	PUNCT
inlawrev-21605	670	7	8	8	NUM
inlawrev-21605	670	8	-	-	PUNCT
inlawrev-21605	670	9	8)	8)	NUM
inlawrev-21605	670	10	.	.	NOUN
inlawrev-21605	670	11	106	106	NUM
inlawrev-21605	670	12	.	.	PUNCT
inlawrev-21605	671	1	pub	pub	NOUN
inlawrev-21605	671	2	.	.	PUNCT
inlawrev-21605	672	1	l.	l.	PROPN
inlawrev-21605	672	2	no	no	INTJ
inlawrev-21605	672	3	.	.	PROPN
inlawrev-21605	673	1	180	180	NUM
inlawrev-21605	673	2	-	-	SYM
inlawrev-21605	673	3	2016	2016	NUM
inlawrev-21605	673	4	,	,	PUNCT
inlawrev-21605	673	5	§	§	PROPN
inlawrev-21605	673	6	16	16	NUM
inlawrev-21605	673	7	,	,	PUNCT
inlawrev-21605	673	8	2016	2016	NUM
inlawrev-21605	673	9	ind	ind	NOUN
inlawrev-21605	673	10	.	.	PUNCT
inlawrev-21605	674	1	acts	act	VERB
inlawrev-21605	674	2	1897	1897	NUM
inlawrev-21605	674	3	,	,	PUNCT
inlawrev-21605	674	4	1909	1909	NUM
inlawrev-21605	674	5	(	(	PUNCT
inlawrev-21605	674	6	codified	codify	VERB
inlawrev-21605	674	7	at	at	ADP
inlawrev-21605	674	8	ind	ind	PROPN
inlawrev-21605	674	9	.	.	PUNCT
inlawrev-21605	675	1	code	code	PROPN
inlawrev-21605	675	2	§	§	PROPN
inlawrev-21605	675	3	6	6	NUM
inlawrev-21605	675	4	-	-	SYM
inlawrev-21605	675	5	3.6	3.6	NUM
inlawrev-21605	675	6	-	-	NUM
inlawrev-21605	675	7	62.5	62.5	NUM
inlawrev-21605	675	8	)	)	PUNCT
inlawrev-21605	675	9	.	.	PUNCT
inlawrev-21605	676	1	107	107	NUM
inlawrev-21605	676	2	.	.	PUNCT
inlawrev-21605	677	1	i	i	PRON
inlawrev-21605	677	2	d.	d.	PROPN
inlawrev-21605	677	3	108	108	NUM
inlawrev-21605	677	4	.	.	PUNCT
inlawrev-21605	678	1	i	i	PRON
inlawrev-21605	678	2	d.	d.	PROPN
inlawrev-21605	678	3	109	109	NUM
inlawrev-21605	678	4	.	.	PUNCT
inlawrev-21605	679	1	pub	pub	NOUN
inlawrev-21605	679	2	.	.	PUNCT
inlawrev-21605	680	1	l.	l.	PROPN
inlawrev-21605	680	2	no	no	INTJ
inlawrev-21605	680	3	.	.	PROPN
inlawrev-21605	681	1	197	197	NUM
inlawrev-21605	681	2	-	-	SYM
inlawrev-21605	681	3	2016	2016	NUM
inlawrev-21605	681	4	,	,	PUNCT
inlawrev-21605	681	5	§	§	PROPN
inlawrev-21605	681	6	44	44	NUM
inlawrev-21605	681	7	,	,	PUNCT
inlawrev-21605	681	8	2016	2016	NUM
inlawrev-21605	681	9	ind	ind	NOUN
inlawrev-21605	681	10	.	.	PUNCT
inlawrev-21605	682	1	acts	act	VERB
inlawrev-21605	682	2	at	at	ADP
inlawrev-21605	682	3	2295	2295	NUM
inlawrev-21605	682	4	-	-	SYM
inlawrev-21605	682	5	96	96	NUM
inlawrev-21605	682	6	(	(	PUNCT
inlawrev-21605	682	7	amending	amend	VERB
inlawrev-21605	682	8	ind	ind	NOUN
inlawrev-21605	682	9	.	.	PUNCT
inlawrev-21605	683	1	code	code	PROPN
inlawrev-21605	683	2	§	§	PROPN
inlawrev-21605	683	3	6	6	NUM
inlawrev-21605	683	4	-	-	SYM
inlawrev-21605	683	5	3.6	3.6	NUM
inlawrev-21605	683	6	-	-	NUM
inlawrev-21605	683	7	214	214	NUM
inlawrev-21605	683	8	)	)	PUNCT
inlawrev-21605	683	9	.	.	PUNCT
inlawrev-21605	684	1	110	110	NUM
inlawrev-21605	684	2	.	.	PUNCT
inlawrev-21605	685	1	i	i	PRON
inlawrev-21605	685	2	d.	d.	PROPN
inlawrev-21605	685	3	§	§	PROPN
inlawrev-21605	685	4	71	71	NUM
inlawrev-21605	685	5	,	,	PUNCT
inlawrev-21605	685	6	2016	2016	NUM
inlawrev-21605	685	7	ind	ind	NOUN
inlawrev-21605	685	8	.	.	PUNCT
inlawrev-21605	686	1	acts	act	VERB
inlawrev-21605	686	2	at	at	ADP
inlawrev-21605	686	3	2320	2320	NUM
inlawrev-21605	686	4	-	-	SYM
inlawrev-21605	686	5	21	21	NUM
inlawrev-21605	686	6	(	(	PUNCT
inlawrev-21605	686	7	amending	amend	VERB
inlawrev-21605	686	8	ind	ind	NOUN
inlawrev-21605	686	9	.	.	PUNCT
inlawrev-21605	687	1	code	code	PROPN
inlawrev-21605	687	2	§	§	PROPN
inlawrev-21605	687	3	6	6	NUM
inlawrev-21605	687	4	-	-	SYM
inlawrev-21605	687	5	3.6	3.6	NUM
inlawrev-21605	687	6	-	-	SYM
inlawrev-21605	687	7	11	11	NUM
inlawrev-21605	687	8	-	-	SYM
inlawrev-21605	687	9	4	4	NUM
inlawrev-21605	687	10	)	)	PUNCT
inlawrev-21605	687	11	.	.	PUNCT
inlawrev-21605	688	1	111	111	NUM
inlawrev-21605	688	2	.	.	PUNCT
inlawrev-21605	689	1	see	see	VERB
inlawrev-21605	689	2	jegen	jegen	PROPN
inlawrev-21605	689	3	et	et	PROPN
inlawrev-21605	689	4	al	al	PROPN
inlawrev-21605	689	5	.	.	PROPN
inlawrev-21605	689	6	,	,	PUNCT
inlawrev-21605	689	7	2013	2013	NUM
inlawrev-21605	689	8	,	,	PUNCT
inlawrev-21605	689	9	supra	supra	PROPN
inlawrev-21605	689	10	note	note	NOUN
inlawrev-21605	689	11	1	1	NUM
inlawrev-21605	689	12	,	,	PUNCT
inlawrev-21605	689	13	at	at	ADP
inlawrev-21605	689	14	1174	1174	NUM
inlawrev-21605	689	15	.	.	PUNCT
inlawrev-21605	690	1	112	112	NUM
inlawrev-21605	690	2	.	.	PUNCT
inlawrev-21605	690	3	see	see	VERB
inlawrev-21605	690	4	pub	pub	NOUN
inlawrev-21605	690	5	.	.	PUNCT
inlawrev-21605	691	1	l.	l.	PROPN
inlawrev-21605	691	2	no	no	INTJ
inlawrev-21605	691	3	.	.	PROPN
inlawrev-21605	692	1	190	190	NUM
inlawrev-21605	692	2	-	-	SYM
inlawrev-21605	692	3	2016	2016	NUM
inlawrev-21605	692	4	,	,	PUNCT
inlawrev-21605	692	5	§	§	PROPN
inlawrev-21605	692	6	§	§	PROPN
inlawrev-21605	692	7	2	2	NUM
inlawrev-21605	692	8	-	-	SYM
inlawrev-21605	692	9	4	4	NUM
inlawrev-21605	692	10	,	,	PUNCT
inlawrev-21605	692	11	10	10	NUM
inlawrev-21605	692	12	,	,	PUNCT
inlawrev-21605	692	13	2016	2016	NUM
inlawrev-21605	692	14	ind	ind	NOUN
inlawrev-21605	692	15	.	.	PUNCT
inlawrev-21605	693	1	acts	act	VERB
inlawrev-21605	693	2	2150	2150	NUM
inlawrev-21605	693	3	-	-	SYM
inlawrev-21605	693	4	55	55	NUM
inlawrev-21605	693	5	(	(	PUNCT
inlawrev-21605	693	6	amending	amend	VERB
inlawrev-21605	693	7	ind	ind	NOUN
inlawrev-21605	693	8	.	.	PUNCT
inlawrev-21605	694	1	code	code	PROPN
inlawrev-21605	694	2	§	§	PROPN
inlawrev-21605	694	3	§	§	PROPN
inlawrev-21605	694	4	6	6	NUM
inlawrev-21605	694	5	-	-	SYM
inlawrev-21605	694	6	4.1	4.1	NUM
inlawrev-21605	694	7	-	-	PUNCT
inlawrev-21605	694	8	4	4	NUM
inlawrev-21605	694	9	-	-	SYM
inlawrev-21605	694	10	1	1	NUM
inlawrev-21605	694	11	,	,	PUNCT
inlawrev-21605	694	12	-4	-4	INTJ
inlawrev-21605	694	13	-	-	SYM
inlawrev-21605	694	14	2	2	NUM
inlawrev-21605	694	15	,	,	PUNCT
inlawrev-21605	694	16	-4	-4	INTJ
inlawrev-21605	694	17	-	-	PUNCT
inlawrev-21605	694	18	6	6	NUM
inlawrev-21605	694	19	,	,	PUNCT
inlawrev-21605	694	20	and	and	CCONJ
inlawrev-21605	694	21	-5	-5	VERB
inlawrev-21605	694	22	-	-	PUNCT
inlawrev-21605	694	23	7	7	NUM
inlawrev-21605	694	24	)	)	PUNCT
inlawrev-21605	694	25	.	.	PUNCT
inlawrev-21605	695	1	113	113	NUM
inlawrev-21605	695	2	.	.	PUNCT
inlawrev-21605	696	1	i	i	PRON
inlawrev-21605	696	2	d.	d.	PROPN
inlawrev-21605	696	3	(	(	PUNCT
inlawrev-21605	696	4	requiring	require	VERB
inlawrev-21605	696	5	the	the	DET
inlawrev-21605	696	6	filing	filing	NOUN
inlawrev-21605	696	7	of	of	ADP
inlawrev-21605	696	8	those	those	DET
inlawrev-21605	696	9	returns	return	NOUN
inlawrev-21605	696	10	and	and	CCONJ
inlawrev-21605	696	11	petitions	petition	NOUN
inlawrev-21605	696	12	with	with	ADP
inlawrev-21605	696	13	the	the	DET
inlawrev-21605	696	14	dor	dor	NOUN
inlawrev-21605	696	15	,	,	PUNCT
inlawrev-21605	696	16	and	and	CCONJ
inlawrev-21605	696	17	empowering	empower	VERB
inlawrev-21605	696	18	the	the	DET
inlawrev-21605	696	19	dor	dor	NOUN
inlawrev-21605	696	20	to	to	PART
inlawrev-21605	696	21	grant	grant	VERB
inlawrev-21605	696	22	filing	filing	NOUN
inlawrev-21605	696	23	extensions	extension	NOUN
inlawrev-21605	696	24	and	and	CCONJ
inlawrev-21605	696	25	impose	impose	VERB
inlawrev-21605	696	26	late	late	ADJ
inlawrev-21605	696	27	filing	filing	NOUN
inlawrev-21605	696	28	penalties	penalty	NOUN
inlawrev-21605	696	29	for	for	ADP
inlawrev-21605	696	30	them	they	PRON
inlawrev-21605	696	31	)	)	PUNCT
inlawrev-21605	696	32	.	.	PUNCT
inlawrev-21605	697	1	114	114	NUM
inlawrev-21605	697	2	.	.	PUNCT
inlawrev-21605	698	1	i	i	PRON
inlawrev-21605	698	2	d.	d.	PROPN
inlawrev-21605	698	3	§	§	PROPN
inlawrev-21605	698	4	§	§	PROPN
inlawrev-21605	698	5	15	15	NUM
inlawrev-21605	698	6	-	-	SYM
inlawrev-21605	698	7	18	18	NUM
inlawrev-21605	698	8	,	,	PUNCT
inlawrev-21605	698	9	2016	2016	NUM
inlawrev-21605	698	10	ind	ind	NOUN
inlawrev-21605	698	11	.	.	PUNCT
inlawrev-21605	699	1	acts	act	VERB
inlawrev-21605	699	2	at	at	ADP
inlawrev-21605	699	3	2157	2157	NUM
inlawrev-21605	699	4	-	-	SYM
inlawrev-21605	699	5	59	59	NUM
inlawrev-21605	699	6	(	(	PUNCT
inlawrev-21605	699	7	amending	amend	VERB
inlawrev-21605	699	8	ind	ind	NOUN
inlawrev-21605	699	9	.	.	PUNCT
inlawrev-21605	700	1	code	code	PROPN
inlawrev-21605	700	2	§	§	PROPN
inlawrev-21605	700	3	§	§	PROPN
inlawrev-21605	700	4	6	6	NUM
inlawrev-21605	700	5	-	-	SYM
inlawrev-21605	700	6	4.1	4.1	NUM
inlawrev-21605	700	7	-	-	PUNCT
inlawrev-21605	700	8	6	6	NUM
inlawrev-21605	700	9	-	-	SYM
inlawrev-21605	700	10	1	1	NUM
inlawrev-21605	700	11	,	,	PUNCT
inlawrev-21605	700	12	-2	-2	INTJ
inlawrev-21605	700	13	,	,	PUNCT
inlawrev-21605	700	14	-4	-4	INTJ
inlawrev-21605	700	15	,	,	PUNCT
inlawrev-21605	700	16	and	and	CCONJ
inlawrev-21605	700	17	-6	-6	NUM
inlawrev-21605	700	18	)	)	PUNCT
inlawrev-21605	700	19	.	.	PUNCT
inlawrev-21605	701	1	at	at	ADP
inlawrev-21605	701	2	the	the	DET
inlawrev-21605	701	3	same	same	ADJ
inlawrev-21605	701	4	time	time	NOUN
inlawrev-21605	701	5	,	,	PUNCT
inlawrev-21605	701	6	the	the	DET
inlawrev-21605	701	7	ga	ga	PROPN
inlawrev-21605	701	8	cut	cut	VERB
inlawrev-21605	701	9	off	off	ADP
inlawrev-21605	701	10	the	the	DET
inlawrev-21605	701	11	probate	probate	NOUN
inlawrev-21605	701	12	courts	court	NOUN
inlawrev-21605	701	13	’	'	PUNCT
inlawrev-21605	701	14	jurisdiction	jurisdiction	NOUN
inlawrev-21605	701	15	over	over	ADP
inlawrev-21605	701	16	the	the	DET
inlawrev-21605	701	17	original	original	ADJ
inlawrev-21605	701	18	determination	determination	NOUN
inlawrev-21605	701	19	of	of	ADP
inlawrev-21605	701	20	inheritance	inheritance	NOUN
inlawrev-21605	701	21	tax	tax	NOUN
inlawrev-21605	701	22	due	due	ADJ
inlawrev-21605	701	23	for	for	ADP
inlawrev-21605	701	24	returns	return	NOUN
inlawrev-21605	701	25	filed	file	VERB
inlawrev-21605	701	26	after	after	ADP
inlawrev-21605	701	27	march	march	PROPN
inlawrev-21605	701	28	31	31	NUM
inlawrev-21605	701	29	,	,	PUNCT
inlawrev-21605	701	30	2016	2016	NUM
inlawrev-21605	701	31	.	.	PUNCT
inlawrev-21605	702	1	i	i	PRON
inlawrev-21605	702	2	d.	d.	PROPN
inlawrev-21605	702	3	§	§	PROPN
inlawrev-21605	702	4	30	30	NUM
inlawrev-21605	702	5	,	,	PUNCT
inlawrev-21605	702	6	2016	2016	NUM
inlawrev-21605	702	7	ind	ind	NOUN
inlawrev-21605	702	8	.	.	PUNCT
inlawrev-21605	702	9	acts	act	VERB
inlawrev-21605	702	10	at	at	ADP
inlawrev-21605	702	11	2165	2165	NUM
inlawrev-21605	702	12	(	(	PUNCT
inlawrev-21605	702	13	amending	amend	VERB
inlawrev-21605	702	14	ind	ind	NOUN
inlawrev-21605	702	15	.	.	PUNCT
inlawrev-21605	703	1	code	code	PROPN
inlawrev-21605	703	2	§	§	PROPN
inlawrev-21605	703	3	6	6	NUM
inlawrev-21605	703	4	-	-	SYM
inlawrev-21605	703	5	4.1	4.1	NUM
inlawrev-21605	703	6	-	-	PUNCT
inlawrev-21605	703	7	12	12	NUM
inlawrev-21605	703	8	-	-	PUNCT
inlawrev-21605	703	9	2	2	NUM
inlawrev-21605	703	10	)	)	PUNCT
inlawrev-21605	703	11	.	.	PUNCT
inlawrev-21605	704	1	2017	2017	NUM
inlawrev-21605	704	2	]	]	PUNCT
inlawrev-21605	704	3	taxation	taxation	NOUN
inlawrev-21605	704	4	1417	1417	NUM
inlawrev-21605	704	5	liability	liability	NOUN
inlawrev-21605	704	6	prior	prior	ADV
inlawrev-21605	704	7	to	to	ADP
inlawrev-21605	704	8	april	april	PROPN
inlawrev-21605	704	9	1	1	NUM
inlawrev-21605	704	10	,	,	PUNCT
inlawrev-21605	704	11	2016	2016	NUM
inlawrev-21605	704	12	.	.	PUNCT
inlawrev-21605	705	1	t	t	PROPN
inlawrev-21605	705	2	he	he	PRON
inlawrev-21605	705	3	resulting	result	VERB
inlawrev-21605	705	4	tax	tax	NOUN
inlawrev-21605	705	5	payments	payment	NOUN
inlawrev-21605	705	6	are	be	AUX
inlawrev-21605	705	7	due	due	ADJ
inlawrev-21605	705	8	to	to	ADP
inlawrev-21605	705	9	the115	the115	PROPN
inlawrev-21605	705	10	dor	dor	PROPN
inlawrev-21605	705	11	,	,	PUNCT
inlawrev-21605	705	12	and	and	CCONJ
inlawrev-21605	705	13	the	the	DET
inlawrev-21605	705	14	dor	dor	NOUN
inlawrev-21605	705	15	has	have	VERB
inlawrev-21605	705	16	the	the	DET
inlawrev-21605	705	17	power	power	NOUN
inlawrev-21605	705	18	to	to	PART
inlawrev-21605	705	19	adjust	adjust	VERB
inlawrev-21605	705	20	late	late	ADJ
inlawrev-21605	705	21	payment	payment	NOUN
inlawrev-21605	705	22	interest	interest	NOUN
inlawrev-21605	705	23	rates	rate	NOUN
inlawrev-21605	705	24	on116	on116	DET
inlawrev-21605	705	25	delinquent	delinquent	ADJ
inlawrev-21605	705	26	payments	payment	NOUN
inlawrev-21605	705	27	when	when	SCONJ
inlawrev-21605	705	28	an	an	DET
inlawrev-21605	705	29	unavoidable	unavoidable	ADJ
inlawrev-21605	705	30	delay	delay	NOUN
inlawrev-21605	705	31	prevents	prevent	VERB
inlawrev-21605	705	32	determination	determination	NOUN
inlawrev-21605	705	33	of	of	ADP
inlawrev-21605	705	34	the	the	DET
inlawrev-21605	705	35	proper	proper	ADJ
inlawrev-21605	705	36	amount	amount	NOUN
inlawrev-21605	705	37	due	due	ADJ
inlawrev-21605	705	38	.	.	PUNCT
inlawrev-21605	706	1	taxpayers	taxpayer	NOUN
inlawrev-21605	706	2	who	who	PRON
inlawrev-21605	706	3	wish	wish	VERB
inlawrev-21605	706	4	to	to	PART
inlawrev-21605	706	5	challenge	challenge	VERB
inlawrev-21605	706	6	the	the	DET
inlawrev-21605	706	7	dor	dor	NOUN
inlawrev-21605	706	8	’s	’s	PART
inlawrev-21605	706	9	property117	property117	ADJ
inlawrev-21605	706	10	appraisal	appraisal	NOUN
inlawrev-21605	706	11	or	or	CCONJ
inlawrev-21605	706	12	its	its	PRON
inlawrev-21605	706	13	inheritance	inheritance	NOUN
inlawrev-21605	706	14	tax	tax	NOUN
inlawrev-21605	706	15	liability	liability	NOUN
inlawrev-21605	706	16	determination	determination	NOUN
inlawrev-21605	706	17	may	may	AUX
inlawrev-21605	706	18	appeal	appeal	VERB
inlawrev-21605	706	19	to	to	ADP
inlawrev-21605	706	20	the	the	DET
inlawrev-21605	706	21	appropriate	appropriate	ADJ
inlawrev-21605	706	22	probate	probate	NOUN
inlawrev-21605	706	23	court	court	NOUN
inlawrev-21605	706	24	.	.	PUNCT
inlawrev-21605	707	1	the	the	DET
inlawrev-21605	707	2	probate	probate	NOUN
inlawrev-21605	707	3	court	court	NOUN
inlawrev-21605	707	4	’s	’s	PART
inlawrev-21605	707	5	decision	decision	NOUN
inlawrev-21605	707	6	may	may	AUX
inlawrev-21605	707	7	be	be	AUX
inlawrev-21605	707	8	appealed	appeal	VERB
inlawrev-21605	707	9	to	to	ADP
inlawrev-21605	707	10	the118	the118	PROPN
inlawrev-21605	707	11	tax	tax	NOUN
inlawrev-21605	707	12	court.119	court.119	PROPN
inlawrev-21605	707	13	g.	g.	PROPN
inlawrev-21605	707	14	excise	excise	NOUN
inlawrev-21605	707	15	taxes	taxis	NOUN
inlawrev-21605	707	16	and	and	CCONJ
inlawrev-21605	707	17	other	other	ADJ
inlawrev-21605	707	18	m	m	PROPN
inlawrev-21605	707	19	iscellaneous	iscellaneous	ADJ
inlawrev-21605	707	20	taxes	taxis	NOUN
inlawrev-21605	707	21	for	for	ADP
inlawrev-21605	707	22	excise	excise	NOUN
inlawrev-21605	707	23	taxes	taxis	NOUN
inlawrev-21605	707	24	,	,	PUNCT
inlawrev-21605	707	25	2016	2016	NUM
inlawrev-21605	707	26	was	be	AUX
inlawrev-21605	707	27	fairly	fairly	ADV
inlawrev-21605	707	28	uneventful	uneventful	ADJ
inlawrev-21605	707	29	.	.	PUNCT
inlawrev-21605	708	1	in	in	ADP
inlawrev-21605	708	2	addition	addition	NOUN
inlawrev-21605	708	3	to	to	ADP
inlawrev-21605	708	4	making	make	VERB
inlawrev-21605	708	5	some	some	DET
inlawrev-21605	708	6	minor	minor	ADJ
inlawrev-21605	708	7	changes	change	NOUN
inlawrev-21605	708	8	to	to	ADP
inlawrev-21605	708	9	motor	motor	NOUN
inlawrev-21605	708	10	vehicle	vehicle	NOUN
inlawrev-21605	708	11	and	and	CCONJ
inlawrev-21605	708	12	fuel	fuel	NOUN
inlawrev-21605	708	13	excises	excise	NOUN
inlawrev-21605	708	14	taxes	taxis	NOUN
inlawrev-21605	708	15	,	,	PUNCT
inlawrev-21605	708	16	the	the	DET
inlawrev-21605	708	17	ga	ga	PROPN
inlawrev-21605	708	18	(	(	PUNCT
inlawrev-21605	708	19	1	1	NUM
inlawrev-21605	708	20	)	)	PUNCT
inlawrev-21605	708	21	tweaked	tweak	VERB
inlawrev-21605	708	22	the	the	DET
inlawrev-21605	708	23	cigarette	cigarette	NOUN
inlawrev-21605	708	24	tax	tax	NOUN
inlawrev-21605	708	25	by	by	ADP
inlawrev-21605	708	26	repealing	repeal	VERB
inlawrev-21605	708	27	its	its	PRON
inlawrev-21605	708	28	application	application	NOUN
inlawrev-21605	708	29	to	to	ADP
inlawrev-21605	708	30	cigarette	cigarette	NOUN
inlawrev-21605	708	31	papers	paper	NOUN
inlawrev-21605	708	32	,	,	PUNCT
inlawrev-21605	708	33	wrappers	wrapper	NOUN
inlawrev-21605	708	34	,	,	PUNCT
inlawrev-21605	708	35	and	and	CCONJ
inlawrev-21605	708	36	tubes	tube	NOUN
inlawrev-21605	708	37	and	and	CCONJ
inlawrev-21605	708	38	by	by	ADP
inlawrev-21605	708	39	increasing	increase	VERB
inlawrev-21605	708	40	the	the	DET
inlawrev-21605	708	41	discounted	discount	VERB
inlawrev-21605	708	42	stamp	stamp	NOUN
inlawrev-21605	708	43	price	price	NOUN
inlawrev-21605	708	44	for	for	ADP
inlawrev-21605	708	45	distributers	distributer	NOUN
inlawrev-21605	708	46	to	to	ADP
inlawrev-21605	708	47	$	$	SYM
inlawrev-21605	708	48	0.013120	0.013120	NUM
inlawrev-21605	708	49	per	per	ADP
inlawrev-21605	708	50	individual	individual	ADJ
inlawrev-21605	708	51	cigarette	cigarette	NOUN
inlawrev-21605	708	52	package	package	NOUN
inlawrev-21605	708	53	;	;	PUNCT
inlawrev-21605	708	54	(	(	PUNCT
inlawrev-21605	708	55	2	2	X
inlawrev-21605	708	56	)	)	PUNCT
inlawrev-21605	708	57	clarified	clarify	VERB
inlawrev-21605	708	58	that	that	SCONJ
inlawrev-21605	708	59	a	a	DET
inlawrev-21605	708	60	county	county	NOUN
inlawrev-21605	708	61	treasurer	treasurer	NOUN
inlawrev-21605	708	62	’s	’s	PART
inlawrev-21605	708	63	rights121	rights121	PROPN
inlawrev-21605	708	64	and	and	CCONJ
inlawrev-21605	708	65	powers	power	NOUN
inlawrev-21605	708	66	extend	extend	VERB
inlawrev-21605	708	67	to	to	ADP
inlawrev-21605	708	68	refunding	refund	VERB
inlawrev-21605	708	69	the	the	DET
inlawrev-21605	708	70	county	county	NOUN
inlawrev-21605	708	71	innkeeper	innkeeper	NOUN
inlawrev-21605	708	72	’s	’s	PART
inlawrev-21605	708	73	tax	tax	NOUN
inlawrev-21605	708	74	;	;	PUNCT
inlawrev-21605	708	75	(	(	PUNCT
inlawrev-21605	708	76	3	3	X
inlawrev-21605	708	77	)	)	PUNCT
inlawrev-21605	708	78	readjusted	readjust	VERB
inlawrev-21605	708	79	the122	the122	PROPN
inlawrev-21605	708	80	henry	henry	PROPN
inlawrev-21605	708	81	county	county	PROPN
inlawrev-21605	708	82	food	food	NOUN
inlawrev-21605	708	83	and	and	CCONJ
inlawrev-21605	708	84	beverage	beverage	NOUN
inlawrev-21605	708	85	tax	tax	NOUN
inlawrev-21605	708	86	and	and	CCONJ
inlawrev-21605	708	87	the	the	DET
inlawrev-21605	708	88	allen	allen	PROPN
inlawrev-21605	708	89	county	county	PROPN
inlawrev-21605	708	90	supplemental123	supplemental123	PROPN
inlawrev-21605	708	91	food	food	NOUN
inlawrev-21605	708	92	and	and	CCONJ
inlawrev-21605	708	93	beverage	beverage	NOUN
inlawrev-21605	708	94	tax	tax	NOUN
inlawrev-21605	708	95	;	;	PUNCT
inlawrev-21605	708	96	(	(	PUNCT
inlawrev-21605	708	97	4	4	X
inlawrev-21605	708	98	)	)	PUNCT
inlawrev-21605	708	99	clarified	clarify	VERB
inlawrev-21605	708	100	that	that	SCONJ
inlawrev-21605	708	101	employer	employer	NOUN
inlawrev-21605	708	102	-	-	PUNCT
inlawrev-21605	708	103	deposited	deposit	VERB
inlawrev-21605	708	104	amounts	amount	NOUN
inlawrev-21605	708	105	that	that	PRON
inlawrev-21605	708	106	are124	are124	NOUN
inlawrev-21605	708	107	placed	place	VERB
inlawrev-21605	708	108	in	in	ADP
inlawrev-21605	708	109	an	an	DET
inlawrev-21605	708	110	employee	employee	NOUN
inlawrev-21605	708	111	m	m	PROPN
inlawrev-21605	708	112	edical	edical	PROPN
inlawrev-21605	708	113	care	care	NOUN
inlawrev-21605	708	114	savings	saving	NOUN
inlawrev-21605	708	115	account	account	NOUN
inlawrev-21605	708	116	plan	plan	NOUN
inlawrev-21605	708	117	after	after	ADP
inlawrev-21605	708	118	december	december	PROPN
inlawrev-21605	708	119	31	31	NUM
inlawrev-21605	708	120	,	,	PUNCT
inlawrev-21605	708	121	2015	2015	NUM
inlawrev-21605	708	122	,	,	PUNCT
inlawrev-21605	708	123	and	and	CCONJ
inlawrev-21605	708	124	are	be	AUX
inlawrev-21605	708	125	not	not	PART
inlawrev-21605	708	126	exempt	exempt	ADJ
inlawrev-21605	708	127	from	from	ADP
inlawrev-21605	708	128	indiana	indiana	PROPN
inlawrev-21605	708	129	or	or	CCONJ
inlawrev-21605	708	130	u.s	u.s	PROPN
inlawrev-21605	708	131	.	.	PROPN
inlawrev-21605	708	132	income	income	NOUN
inlawrev-21605	708	133	taxation	taxation	NOUN
inlawrev-21605	708	134	when	when	SCONJ
inlawrev-21605	708	135	contributed	contribute	VERB
inlawrev-21605	708	136	,	,	PUNCT
inlawrev-21605	708	137	may	may	AUX
inlawrev-21605	708	138	be	be	AUX
inlawrev-21605	708	139	withdrawn	withdraw	VERB
inlawrev-21605	708	140	without	without	ADP
inlawrev-21605	708	141	being	be	AUX
inlawrev-21605	708	142	subject	subject	ADJ
inlawrev-21605	708	143	to	to	ADP
inlawrev-21605	708	144	indiana	indiana	PROPN
inlawrev-21605	708	145	’s	’s	PART
inlawrev-21605	708	146	adjusted	adjust	VERB
inlawrev-21605	708	147	gross	gross	ADJ
inlawrev-21605	708	148	income	income	NOUN
inlawrev-21605	708	149	tax	tax	NOUN
inlawrev-21605	708	150	;	;	PUNCT
inlawrev-21605	708	151	and	and	CCONJ
inlawrev-21605	708	152	(	(	PUNCT
inlawrev-21605	708	153	5	5	X
inlawrev-21605	708	154	)	)	PUNCT
inlawrev-21605	708	155	urged	urge	VERB
inlawrev-21605	708	156	the	the	DET
inlawrev-21605	708	157	legislative	legislative	ADJ
inlawrev-21605	708	158	services	service	NOUN
inlawrev-21605	708	159	agency	agency	NOUN
inlawrev-21605	708	160	to	to	PART
inlawrev-21605	708	161	study	study	VERB
inlawrev-21605	708	162	“	"	PUNCT
inlawrev-21605	708	163	the	the	DET
inlawrev-21605	708	164	taxation	taxation	NOUN
inlawrev-21605	708	165	of	of	ADP
inlawrev-21605	708	166	paid125	paid125	PROPN
inlawrev-21605	708	167	115	115	NUM
inlawrev-21605	708	168	.	.	PUNCT
inlawrev-21605	709	1	i	i	PRON
inlawrev-21605	709	2	d.	d.	PROPN
inlawrev-21605	709	3	§	§	PROPN
inlawrev-21605	709	4	§	§	PROPN
inlawrev-21605	709	5	11	11	NUM
inlawrev-21605	709	6	,	,	PUNCT
inlawrev-21605	709	7	13	13	NUM
inlawrev-21605	709	8	,	,	PUNCT
inlawrev-21605	709	9	2016	2016	NUM
inlawrev-21605	709	10	ind	ind	NOUN
inlawrev-21605	709	11	.	.	PUNCT
inlawrev-21605	710	1	acts	act	VERB
inlawrev-21605	710	2	at	at	ADP
inlawrev-21605	710	3	2154	2154	NUM
inlawrev-21605	710	4	-	-	SYM
inlawrev-21605	710	5	57	57	NUM
inlawrev-21605	710	6	(	(	PUNCT
inlawrev-21605	710	7	amending	amend	VERB
inlawrev-21605	710	8	ind	ind	NOUN
inlawrev-21605	710	9	.	.	PUNCT
inlawrev-21605	711	1	code	code	PROPN
inlawrev-21605	711	2	§	§	PROPN
inlawrev-21605	711	3	§	§	PROPN
inlawrev-21605	711	4	6	6	NUM
inlawrev-21605	711	5	-	-	SYM
inlawrev-21605	711	6	4.1	4.1	NUM
inlawrev-21605	711	7	-	-	PUNCT
inlawrev-21605	711	8	5	5	NUM
inlawrev-21605	711	9	-	-	SYM
inlawrev-21605	711	10	8	8	NUM
inlawrev-21605	711	11	and	and	CCONJ
inlawrev-21605	711	12	-10	-10	NUM
inlawrev-21605	711	13	)	)	PUNCT
inlawrev-21605	711	14	.	.	PUNCT
inlawrev-21605	712	1	at	at	ADP
inlawrev-21605	712	2	the	the	DET
inlawrev-21605	712	3	same	same	ADJ
inlawrev-21605	712	4	time	time	NOUN
inlawrev-21605	712	5	,	,	PUNCT
inlawrev-21605	712	6	the	the	DET
inlawrev-21605	712	7	ga	ga	PROPN
inlawrev-21605	712	8	cut	cut	VERB
inlawrev-21605	712	9	off	off	ADP
inlawrev-21605	712	10	the	the	DET
inlawrev-21605	712	11	county	county	NOUN
inlawrev-21605	712	12	assessors	assessor	NOUN
inlawrev-21605	712	13	’	'	PUNCT
inlawrev-21605	712	14	authority	authority	NOUN
inlawrev-21605	712	15	to	to	PART
inlawrev-21605	712	16	appraise	appraise	VERB
inlawrev-21605	712	17	property	property	NOUN
inlawrev-21605	712	18	interests	interest	NOUN
inlawrev-21605	712	19	for	for	ADP
inlawrev-21605	712	20	inheritance	inheritance	NOUN
inlawrev-21605	712	21	tax	tax	NOUN
inlawrev-21605	712	22	purposes	purpose	NOUN
inlawrev-21605	712	23	returns	return	NOUN
inlawrev-21605	712	24	filed	file	VERB
inlawrev-21605	712	25	after	after	ADP
inlawrev-21605	712	26	march	march	PROPN
inlawrev-21605	712	27	31	31	NUM
inlawrev-21605	712	28	,	,	PUNCT
inlawrev-21605	712	29	2016	2016	NUM
inlawrev-21605	712	30	.	.	PUNCT
inlawrev-21605	713	1	i	i	PRON
inlawrev-21605	713	2	d.	d.	PROPN
inlawrev-21605	713	3	§	§	PROPN
inlawrev-21605	713	4	29	29	NUM
inlawrev-21605	713	5	,	,	PUNCT
inlawrev-21605	713	6	2016	2016	NUM
inlawrev-21605	713	7	ind	ind	NOUN
inlawrev-21605	713	8	.	.	PUNCT
inlawrev-21605	714	1	acts	act	VERB
inlawrev-21605	714	2	at	at	ADP
inlawrev-21605	714	3	2164	2164	NUM
inlawrev-21605	714	4	-	-	SYM
inlawrev-21605	714	5	65	65	NUM
inlawrev-21605	714	6	(	(	PUNCT
inlawrev-21605	714	7	amending	amend	VERB
inlawrev-21605	714	8	ind	ind	NOUN
inlawrev-21605	714	9	.	.	PUNCT
inlawrev-21605	715	1	code	code	PROPN
inlawrev-21605	715	2	§	§	PROPN
inlawrev-21605	715	3	6	6	NUM
inlawrev-21605	715	4	-	-	SYM
inlawrev-21605	715	5	4.1	4.1	NUM
inlawrev-21605	715	6	-	-	PUNCT
inlawrev-21605	715	7	12	12	NUM
inlawrev-21605	715	8	-	-	PUNCT
inlawrev-21605	715	9	1	1	NUM
inlawrev-21605	715	10	)	)	PUNCT
inlawrev-21605	715	11	.	.	PUNCT
inlawrev-21605	716	1	116	116	NUM
inlawrev-21605	716	2	.	.	PUNCT
inlawrev-21605	717	1	i	i	PRON
inlawrev-21605	717	2	d.	d.	PROPN
inlawrev-21605	717	3	§	§	PROPN
inlawrev-21605	717	4	25	25	NUM
inlawrev-21605	717	5	,	,	PUNCT
inlawrev-21605	717	6	2016	2016	NUM
inlawrev-21605	717	7	ind	ind	NOUN
inlawrev-21605	717	8	.	.	PUNCT
inlawrev-21605	718	1	acts	act	VERB
inlawrev-21605	718	2	at	at	ADP
inlawrev-21605	718	3	2162	2162	NUM
inlawrev-21605	718	4	(	(	PUNCT
inlawrev-21605	718	5	amending	amend	VERB
inlawrev-21605	718	6	ind	ind	NOUN
inlawrev-21605	718	7	.	.	PUNCT
inlawrev-21605	719	1	code	code	PROPN
inlawrev-21605	719	2	§	§	PROPN
inlawrev-21605	719	3	6	6	NUM
inlawrev-21605	719	4	-	-	SYM
inlawrev-21605	719	5	4.1	4.1	NUM
inlawrev-21605	719	6	-	-	PUNCT
inlawrev-21605	719	7	9	9	NUM
inlawrev-21605	719	8	-	-	SYM
inlawrev-21605	719	9	5	5	NUM
inlawrev-21605	719	10	)	)	PUNCT
inlawrev-21605	719	11	.	.	PUNCT
inlawrev-21605	720	1	117	117	NUM
inlawrev-21605	720	2	.	.	PUNCT
inlawrev-21605	721	1	i	i	PRON
inlawrev-21605	721	2	d.	d.	PROPN
inlawrev-21605	721	3	§	§	PROPN
inlawrev-21605	721	4	24	24	NUM
inlawrev-21605	721	5	,	,	PUNCT
inlawrev-21605	721	6	2016	2016	NUM
inlawrev-21605	721	7	ind	ind	NOUN
inlawrev-21605	721	8	.	.	PUNCT
inlawrev-21605	722	1	acts	act	VERB
inlawrev-21605	722	2	at	at	ADP
inlawrev-21605	722	3	2161	2161	NUM
inlawrev-21605	722	4	-	-	SYM
inlawrev-21605	722	5	62	62	NUM
inlawrev-21605	722	6	(	(	PUNCT
inlawrev-21605	722	7	amending	amend	VERB
inlawrev-21605	722	8	ind	ind	NOUN
inlawrev-21605	722	9	.	.	PUNCT
inlawrev-21605	723	1	code	code	PROPN
inlawrev-21605	723	2	§	§	PROPN
inlawrev-21605	723	3	6	6	NUM
inlawrev-21605	723	4	-	-	SYM
inlawrev-21605	723	5	4.1	4.1	NUM
inlawrev-21605	723	6	-	-	PUNCT
inlawrev-21605	723	7	9	9	NUM
inlawrev-21605	723	8	-	-	PUNCT
inlawrev-21605	723	9	1	1	NUM
inlawrev-21605	723	10	)	)	PUNCT
inlawrev-21605	723	11	.	.	PUNCT
inlawrev-21605	724	1	118	118	NUM
inlawrev-21605	724	2	.	.	PUNCT
inlawrev-21605	725	1	i	i	PRON
inlawrev-21605	725	2	d.	d.	PROPN
inlawrev-21605	725	3	§	§	PROPN
inlawrev-21605	725	4	§	§	PROPN
inlawrev-21605	725	5	19	19	NUM
inlawrev-21605	725	6	-	-	SYM
inlawrev-21605	725	7	20	20	NUM
inlawrev-21605	725	8	,	,	PUNCT
inlawrev-21605	725	9	2016	2016	NUM
inlawrev-21605	725	10	ind	ind	NOUN
inlawrev-21605	725	11	.	.	PUNCT
inlawrev-21605	726	1	acts	act	VERB
inlawrev-21605	726	2	at	at	ADP
inlawrev-21605	726	3	2159	2159	NUM
inlawrev-21605	726	4	-	-	SYM
inlawrev-21605	726	5	60	60	NUM
inlawrev-21605	726	6	(	(	PUNCT
inlawrev-21605	726	7	amending	amend	VERB
inlawrev-21605	726	8	ind	ind	NOUN
inlawrev-21605	726	9	.	.	PUNCT
inlawrev-21605	727	1	code	code	PROPN
inlawrev-21605	727	2	§	§	PROPN
inlawrev-21605	727	3	§	§	PROPN
inlawrev-21605	727	4	6	6	NUM
inlawrev-21605	727	5	-	-	SYM
inlawrev-21605	727	6	4.1	4.1	NUM
inlawrev-21605	727	7	-	-	PUNCT
inlawrev-21605	727	8	7	7	NUM
inlawrev-21605	727	9	-	-	SYM
inlawrev-21605	727	10	1	1	NUM
inlawrev-21605	727	11	and	and	CCONJ
inlawrev-21605	727	12	-2	-2	NUM
inlawrev-21605	727	13	)	)	PUNCT
inlawrev-21605	727	14	.	.	PUNCT
inlawrev-21605	728	1	this	this	DET
inlawrev-21605	728	2	shift	shift	NOUN
inlawrev-21605	728	3	in	in	ADP
inlawrev-21605	728	4	responsibility	responsibility	NOUN
inlawrev-21605	728	5	required	require	VERB
inlawrev-21605	728	6	some	some	DET
inlawrev-21605	728	7	procedural	procedural	ADJ
inlawrev-21605	728	8	clarification	clarification	NOUN
inlawrev-21605	728	9	,	,	PUNCT
inlawrev-21605	728	10	too	too	ADV
inlawrev-21605	728	11	.	.	PUNCT
inlawrev-21605	729	1	see	see	VERB
inlawrev-21605	729	2	,	,	PUNCT
inlawrev-21605	729	3	e.g.	e.g.	ADV
inlawrev-21605	729	4	,	,	PUNCT
inlawrev-21605	729	5	i	i	PROPN
inlawrev-21605	729	6	d.	d.	PROPN
inlawrev-21605	729	7	§	§	PROPN
inlawrev-21605	729	8	22	22	NUM
inlawrev-21605	729	9	,	,	PUNCT
inlawrev-21605	729	10	2016	2016	NUM
inlawrev-21605	729	11	ind	ind	NOUN
inlawrev-21605	729	12	.	.	PUNCT
inlawrev-21605	730	1	acts	act	VERB
inlawrev-21605	730	2	at	at	ADP
inlawrev-21605	730	3	2160	2160	NUM
inlawrev-21605	730	4	-	-	SYM
inlawrev-21605	730	5	61	61	NUM
inlawrev-21605	730	6	(	(	PUNCT
inlawrev-21605	730	7	amending	amend	VERB
inlawrev-21605	730	8	ind	ind	NOUN
inlawrev-21605	730	9	.	.	PUNCT
inlawrev-21605	731	1	code	code	PROPN
inlawrev-21605	731	2	§	§	PROPN
inlawrev-21605	731	3	6	6	NUM
inlawrev-21605	731	4	-	-	SYM
inlawrev-21605	731	5	4.1	4.1	NUM
inlawrev-21605	731	6	-	-	PUNCT
inlawrev-21605	731	7	7	7	NUM
inlawrev-21605	731	8	-	-	SYM
inlawrev-21605	731	9	4	4	NUM
inlawrev-21605	731	10	to	to	PART
inlawrev-21605	731	11	require	require	VERB
inlawrev-21605	731	12	a	a	DET
inlawrev-21605	731	13	probate	probate	NOUN
inlawrev-21605	731	14	court	court	NOUN
inlawrev-21605	731	15	that	that	PRON
inlawrev-21605	731	16	is	be	AUX
inlawrev-21605	731	17	redetermining	redetermine	VERB
inlawrev-21605	731	18	the	the	DET
inlawrev-21605	731	19	inheritance	inheritance	NOUN
inlawrev-21605	731	20	tax	tax	NOUN
inlawrev-21605	731	21	due	due	ADP
inlawrev-21605	731	22	to	to	PART
inlawrev-21605	731	23	follow	follow	VERB
inlawrev-21605	731	24	many	many	ADJ
inlawrev-21605	731	25	of	of	ADP
inlawrev-21605	731	26	the	the	DET
inlawrev-21605	731	27	procedures	procedure	NOUN
inlawrev-21605	731	28	that	that	PRON
inlawrev-21605	731	29	it	it	PRON
inlawrev-21605	731	30	used	use	VERB
inlawrev-21605	731	31	for	for	ADP
inlawrev-21605	731	32	original	original	ADJ
inlawrev-21605	731	33	inheritance	inheritance	NOUN
inlawrev-21605	731	34	tax	tax	NOUN
inlawrev-21605	731	35	determinations	determination	NOUN
inlawrev-21605	731	36	prior	prior	ADV
inlawrev-21605	731	37	to	to	ADP
inlawrev-21605	731	38	april	april	PROPN
inlawrev-21605	731	39	1	1	NUM
inlawrev-21605	731	40	,	,	PUNCT
inlawrev-21605	731	41	2016	2016	NUM
inlawrev-21605	731	42	,	,	PUNCT
inlawrev-21605	731	43	or	or	CCONJ
inlawrev-21605	731	44	to	to	PART
inlawrev-21605	731	45	follow	follow	VERB
inlawrev-21605	731	46	the	the	DET
inlawrev-21605	731	47	procedures	procedure	NOUN
inlawrev-21605	731	48	used	use	VERB
inlawrev-21605	731	49	by	by	ADP
inlawrev-21605	731	50	the	the	DET
inlawrev-21605	731	51	dor	dor	PROPN
inlawrev-21605	731	52	when	when	SCONJ
inlawrev-21605	731	53	determining	determine	VERB
inlawrev-21605	731	54	original	original	ADJ
inlawrev-21605	731	55	inheritance	inheritance	NOUN
inlawrev-21605	731	56	tax	tax	NOUN
inlawrev-21605	731	57	liability	liability	NOUN
inlawrev-21605	731	58	after	after	ADP
inlawrev-21605	731	59	march	march	PROPN
inlawrev-21605	731	60	31	31	NUM
inlawrev-21605	731	61	,	,	PUNCT
inlawrev-21605	731	62	2016	2016	NUM
inlawrev-21605	731	63	)	)	PUNCT
inlawrev-21605	731	64	.	.	PUNCT
inlawrev-21605	732	1	119	119	NUM
inlawrev-21605	732	2	.	.	PUNCT
inlawrev-21605	733	1	i	i	PRON
inlawrev-21605	733	2	d.	d.	PROPN
inlawrev-21605	733	3	§	§	PROPN
inlawrev-21605	733	4	23	23	NUM
inlawrev-21605	733	5	,	,	PUNCT
inlawrev-21605	733	6	2016	2016	NUM
inlawrev-21605	733	7	ind	ind	NOUN
inlawrev-21605	733	8	.	.	PUNCT
inlawrev-21605	734	1	acts	act	VERB
inlawrev-21605	734	2	at	at	ADP
inlawrev-21605	734	3	2161	2161	NUM
inlawrev-21605	734	4	(	(	PUNCT
inlawrev-21605	734	5	codified	codify	VERB
inlawrev-21605	734	6	at	at	ADP
inlawrev-21605	734	7	ind	ind	PROPN
inlawrev-21605	734	8	.	.	PUNCT
inlawrev-21605	735	1	code	code	PROPN
inlawrev-21605	735	2	§	§	PROPN
inlawrev-21605	735	3	6	6	NUM
inlawrev-21605	735	4	-	-	SYM
inlawrev-21605	735	5	4.1	4.1	NUM
inlawrev-21605	735	6	-	-	PUNCT
inlawrev-21605	735	7	7	7	NUM
inlawrev-21605	735	8	-	-	NUM
inlawrev-21605	735	9	6.5	6.5	NUM
inlawrev-21605	735	10	)	)	PUNCT
inlawrev-21605	735	11	.	.	PUNCT
inlawrev-21605	736	1	120	120	NUM
inlawrev-21605	736	2	.	.	PUNCT
inlawrev-21605	737	1	pub	pub	NOUN
inlawrev-21605	737	2	.	.	PUNCT
inlawrev-21605	738	1	l.	l.	PROPN
inlawrev-21605	738	2	no	no	INTJ
inlawrev-21605	738	3	.	.	PROPN
inlawrev-21605	739	1	191	191	NUM
inlawrev-21605	739	2	-	-	SYM
inlawrev-21605	739	3	2016	2016	NUM
inlawrev-21605	739	4	,	,	PUNCT
inlawrev-21605	739	5	§	§	PROPN
inlawrev-21605	739	6	§	§	PROPN
inlawrev-21605	739	7	1	1	NUM
inlawrev-21605	739	8	-	-	SYM
inlawrev-21605	739	9	5	5	NUM
inlawrev-21605	739	10	,	,	PUNCT
inlawrev-21605	739	11	2016	2016	NUM
inlawrev-21605	739	12	ind	ind	NOUN
inlawrev-21605	739	13	.	.	PUNCT
inlawrev-21605	740	1	acts	act	VERB
inlawrev-21605	740	2	2186	2186	NUM
inlawrev-21605	740	3	,	,	PUNCT
inlawrev-21605	740	4	2186	2186	NUM
inlawrev-21605	740	5	-	-	SYM
inlawrev-21605	740	6	88	88	NUM
inlawrev-21605	740	7	(	(	PUNCT
inlawrev-21605	740	8	amending	amend	VERB
inlawrev-21605	740	9	ind	ind	NOUN
inlawrev-21605	740	10	.	.	PUNCT
inlawrev-21605	741	1	code	code	PROPN
inlawrev-21605	741	2	§	§	PROPN
inlawrev-21605	741	3	§	§	PROPN
inlawrev-21605	741	4	6	6	NUM
inlawrev-21605	741	5	-	-	SYM
inlawrev-21605	741	6	7	7	NUM
inlawrev-21605	741	7	-	-	PUNCT
inlawrev-21605	741	8	1	1	NUM
inlawrev-21605	741	9	-	-	SYM
inlawrev-21605	741	10	2	2	NUM
inlawrev-21605	741	11	,	,	PUNCT
inlawrev-21605	741	12	-3	-3	PUNCT
inlawrev-21605	741	13	.	.	PUNCT
inlawrev-21605	742	1	-9	-9	PROPN
inlawrev-21605	742	2	,	,	PUNCT
inlawrev-21605	742	3	-12	-12	PROPN
inlawrev-21605	742	4	,	,	PUNCT
inlawrev-21605	742	5	and	and	CCONJ
inlawrev-21605	742	6	-14	-14	NUM
inlawrev-21605	742	7	)	)	PUNCT
inlawrev-21605	742	8	.	.	PUNCT
inlawrev-21605	743	1	121	121	NUM
inlawrev-21605	743	2	.	.	PUNCT
inlawrev-21605	744	1	i	i	PRON
inlawrev-21605	744	2	d.	d.	PROPN
inlawrev-21605	744	3	§	§	PROPN
inlawrev-21605	744	4	6	6	NUM
inlawrev-21605	744	5	,	,	PUNCT
inlawrev-21605	744	6	2016	2016	NUM
inlawrev-21605	744	7	ind	ind	NOUN
inlawrev-21605	744	8	.	.	PUNCT
inlawrev-21605	745	1	acts	act	VERB
inlawrev-21605	745	2	at	at	ADP
inlawrev-21605	745	3	2188	2188	NUM
inlawrev-21605	745	4	-	-	SYM
inlawrev-21605	745	5	89	89	NUM
inlawrev-21605	745	6	(	(	PUNCT
inlawrev-21605	745	7	amending	amend	VERB
inlawrev-21605	745	8	ind	ind	NOUN
inlawrev-21605	745	9	.	.	PUNCT
inlawrev-21605	746	1	code	code	PROPN
inlawrev-21605	746	2	§	§	PROPN
inlawrev-21605	746	3	6	6	NUM
inlawrev-21605	746	4	-	-	SYM
inlawrev-21605	746	5	7	7	NUM
inlawrev-21605	746	6	-	-	PUNCT
inlawrev-21605	746	7	1	1	NUM
inlawrev-21605	746	8	-	-	NUM
inlawrev-21605	746	9	17	17	NUM
inlawrev-21605	746	10	)	)	PUNCT
inlawrev-21605	746	11	.	.	PUNCT
inlawrev-21605	747	1	122	122	NUM
inlawrev-21605	747	2	.	.	PUNCT
inlawrev-21605	748	1	pub	pub	NOUN
inlawrev-21605	748	2	.	.	PUNCT
inlawrev-21605	749	1	l.	l.	PROPN
inlawrev-21605	749	2	no	no	INTJ
inlawrev-21605	749	3	.	.	PROPN
inlawrev-21605	750	1	181	181	NUM
inlawrev-21605	750	2	-	-	SYM
inlawrev-21605	750	3	2016	2016	NUM
inlawrev-21605	750	4	,	,	PUNCT
inlawrev-21605	750	5	§	§	PROPN
inlawrev-21605	750	6	31	31	NUM
inlawrev-21605	750	7	,	,	PUNCT
inlawrev-21605	750	8	2016	2016	NUM
inlawrev-21605	750	9	ind	ind	NOUN
inlawrev-21605	750	10	.	.	PUNCT
inlawrev-21605	751	1	acts	act	VERB
inlawrev-21605	751	2	1924	1924	NUM
inlawrev-21605	751	3	,	,	PUNCT
inlawrev-21605	751	4	1970	1970	NUM
inlawrev-21605	751	5	(	(	PUNCT
inlawrev-21605	751	6	amending	amend	VERB
inlawrev-21605	751	7	ind	ind	NOUN
inlawrev-21605	751	8	.	.	PUNCT
inlawrev-21605	752	1	code	code	PROPN
inlawrev-21605	752	2	§	§	PROPN
inlawrev-21605	752	3	6	6	NUM
inlawrev-21605	752	4	-	-	SYM
inlawrev-21605	752	5	9	9	NUM
inlawrev-21605	752	6	-	-	NUM
inlawrev-21605	752	7	293	293	NUM
inlawrev-21605	752	8	)	)	PUNCT
inlawrev-21605	752	9	.	.	PUNCT
inlawrev-21605	753	1	123	123	NUM
inlawrev-21605	753	2	.	.	PUNCT
inlawrev-21605	754	1	pub	pub	NOUN
inlawrev-21605	754	2	.	.	PUNCT
inlawrev-21605	755	1	l.	l.	PROPN
inlawrev-21605	755	2	no	no	INTJ
inlawrev-21605	755	3	.	.	PROPN
inlawrev-21605	756	1	194	194	NUM
inlawrev-21605	756	2	-	-	SYM
inlawrev-21605	756	3	2016	2016	NUM
inlawrev-21605	756	4	,	,	PUNCT
inlawrev-21605	756	5	§	§	PROPN
inlawrev-21605	756	6	§	§	PROPN
inlawrev-21605	756	7	1	1	NUM
inlawrev-21605	756	8	-	-	SYM
inlawrev-21605	756	9	3	3	NUM
inlawrev-21605	756	10	,	,	PUNCT
inlawrev-21605	756	11	2016	2016	NUM
inlawrev-21605	756	12	ind	ind	NOUN
inlawrev-21605	756	13	.	.	PUNCT
inlawrev-21605	757	1	acts	act	VERB
inlawrev-21605	757	2	2221	2221	NUM
inlawrev-21605	757	3	,	,	PUNCT
inlawrev-21605	757	4	2221	2221	NUM
inlawrev-21605	757	5	-	-	SYM
inlawrev-21605	757	6	24	24	NUM
inlawrev-21605	757	7	(	(	PUNCT
inlawrev-21605	757	8	amending	amend	VERB
inlawrev-21605	757	9	ind	ind	NOUN
inlawrev-21605	757	10	.	.	PUNCT
inlawrev-21605	758	1	code	code	PROPN
inlawrev-21605	758	2	§	§	PROPN
inlawrev-21605	758	3	6	6	NUM
inlawrev-21605	758	4	-	-	SYM
inlawrev-21605	758	5	925	925	NUM
inlawrev-21605	758	6	-	-	SYM
inlawrev-21605	758	7	9.5	9.5	NUM
inlawrev-21605	758	8	and	and	CCONJ
inlawrev-21605	758	9	adding	add	VERB
inlawrev-21605	758	10	ind	ind	PROPN
inlawrev-21605	758	11	.	.	PUNCT
inlawrev-21605	759	1	code	code	PROPN
inlawrev-21605	759	2	§	§	PROPN
inlawrev-21605	759	3	§	§	PROPN
inlawrev-21605	759	4	6	6	NUM
inlawrev-21605	759	5	-	-	SYM
inlawrev-21605	759	6	9	9	NUM
inlawrev-21605	759	7	-	-	PUNCT
inlawrev-21605	759	8	25	25	NUM
inlawrev-21605	759	9	-	-	PUNCT
inlawrev-21605	759	10	1.5	1.5	NUM
inlawrev-21605	759	11	and	and	CCONJ
inlawrev-21605	759	12	-25	-25	NOUN
inlawrev-21605	759	13	-	-	PUNCT
inlawrev-21605	759	14	15	15	NUM
inlawrev-21605	759	15	)	)	PUNCT
inlawrev-21605	759	16	.	.	PUNCT
inlawrev-21605	760	1	124	124	NUM
inlawrev-21605	760	2	.	.	PUNCT
inlawrev-21605	761	1	i	i	PRON
inlawrev-21605	761	2	d.	d.	PROPN
inlawrev-21605	761	3	§	§	PROPN
inlawrev-21605	761	4	4	4	NUM
inlawrev-21605	761	5	,	,	PUNCT
inlawrev-21605	761	6	2016	2016	NUM
inlawrev-21605	761	7	ind	ind	NOUN
inlawrev-21605	761	8	.	.	PUNCT
inlawrev-21605	762	1	acts	act	VERB
inlawrev-21605	762	2	at	at	ADP
inlawrev-21605	762	3	2224	2224	NUM
inlawrev-21605	762	4	-	-	SYM
inlawrev-21605	762	5	25	25	NUM
inlawrev-21605	762	6	(	(	PUNCT
inlawrev-21605	762	7	codified	codify	VERB
inlawrev-21605	762	8	at	at	ADP
inlawrev-21605	762	9	ind	ind	PROPN
inlawrev-21605	762	10	.	.	PUNCT
inlawrev-21605	763	1	code	code	PROPN
inlawrev-21605	763	2	§	§	PROPN
inlawrev-21605	763	3	6	6	NUM
inlawrev-21605	763	4	-	-	SYM
inlawrev-21605	763	5	9	9	NUM
inlawrev-21605	763	6	-	-	PUNCT
inlawrev-21605	763	7	33	33	NUM
inlawrev-21605	763	8	-	-	PUNCT
inlawrev-21605	763	9	7.5	7.5	NUM
inlawrev-21605	763	10	)	)	PUNCT
inlawrev-21605	763	11	.	.	PUNCT
inlawrev-21605	764	1	125	125	NUM
inlawrev-21605	764	2	.	.	PUNCT
inlawrev-21605	765	1	pub	pub	NOUN
inlawrev-21605	765	2	.	.	PUNCT
inlawrev-21605	766	1	l.	l.	PROPN
inlawrev-21605	766	2	no	no	INTJ
inlawrev-21605	766	3	.	.	PROPN
inlawrev-21605	767	1	122	122	NUM
inlawrev-21605	767	2	-	-	SYM
inlawrev-21605	767	3	2016	2016	NUM
inlawrev-21605	767	4	,	,	PUNCT
inlawrev-21605	767	5	§	§	PROPN
inlawrev-21605	767	6	8	8	NUM
inlawrev-21605	767	7	,	,	PUNCT
inlawrev-21605	767	8	2016	2016	NUM
inlawrev-21605	767	9	ind	ind	NOUN
inlawrev-21605	767	10	.	.	PUNCT
inlawrev-21605	768	1	acts	act	VERB
inlawrev-21605	768	2	1187	1187	NUM
inlawrev-21605	768	3	,	,	PUNCT
inlawrev-21605	768	4	1211	1211	NUM
inlawrev-21605	768	5	(	(	PUNCT
inlawrev-21605	768	6	amending	amend	VERB
inlawrev-21605	768	7	ind	ind	NOUN
inlawrev-21605	768	8	.	.	PUNCT
inlawrev-21605	769	1	code	code	PROPN
inlawrev-21605	769	2	§	§	PROPN
inlawrev-21605	769	3	6	6	NUM
inlawrev-21605	769	4	-	-	SYM
inlawrev-21605	769	5	8	8	NUM
inlawrev-21605	769	6	-	-	SYM
inlawrev-21605	769	7	1111.5	1111.5	NUM
inlawrev-21605	769	8	)	)	PUNCT
inlawrev-21605	769	9	.	.	PUNCT
inlawrev-21605	770	1	1418	1418	NUM
inlawrev-21605	770	2	indiana	indiana	PROPN
inlawrev-21605	770	3	law	law	PROPN
inlawrev-21605	770	4	review	review	NOUN
inlawrev-21605	770	5	[	[	X
inlawrev-21605	770	6	vol	vol	NOUN
inlawrev-21605	770	7	.	.	PUNCT
inlawrev-21605	771	1	50:1403	50:1403	NUM
inlawrev-21605	771	2	fantasy	fantasy	NOUN
inlawrev-21605	771	3	sports	sport	NOUN
inlawrev-21605	771	4	.	.	PUNCT
inlawrev-21605	771	5	”126	”126	NOUN
inlawrev-21605	771	6	in	in	ADP
inlawrev-21605	771	7	the	the	DET
inlawrev-21605	771	8	area	area	NOUN
inlawrev-21605	771	9	of	of	ADP
inlawrev-21605	771	10	motor	motor	NOUN
inlawrev-21605	771	11	vehicle	vehicle	NOUN
inlawrev-21605	771	12	and	and	CCONJ
inlawrev-21605	771	13	fuel	fuel	NOUN
inlawrev-21605	771	14	excise	excise	NOUN
inlawrev-21605	771	15	taxes	taxis	NOUN
inlawrev-21605	771	16	,	,	PUNCT
inlawrev-21605	771	17	the	the	DET
inlawrev-21605	771	18	ga	ga	PROPN
inlawrev-21605	771	19	’s	’s	PART
inlawrev-21605	771	20	most	most	ADV
inlawrev-21605	771	21	significant	significant	ADJ
inlawrev-21605	771	22	acts	act	NOUN
inlawrev-21605	771	23	were	be	AUX
inlawrev-21605	771	24	to	to	PART
inlawrev-21605	771	25	exclude	exclude	VERB
inlawrev-21605	771	26	the	the	DET
inlawrev-21605	771	27	inventory	inventory	NOUN
inlawrev-21605	771	28	of	of	ADP
inlawrev-21605	771	29	licensed	licensed	ADJ
inlawrev-21605	771	30	dealers	dealer	NOUN
inlawrev-21605	771	31	from	from	ADP
inlawrev-21605	771	32	the	the	DET
inlawrev-21605	771	33	motor	motor	NOUN
inlawrev-21605	771	34	vehicle	vehicle	NOUN
inlawrev-21605	771	35	excise	excise	NOUN
inlawrev-21605	771	36	tax	tax	NOUN
inlawrev-21605	771	37	,	,	PUNCT
inlawrev-21605	771	38	beginning	begin	VERB
inlawrev-21605	771	39	on	on	ADP
inlawrev-21605	771	40	june	june	PROPN
inlawrev-21605	771	41	30	30	NUM
inlawrev-21605	771	42	,	,	PUNCT
inlawrev-21605	771	43	2017	2017	NUM
inlawrev-21605	771	44	,	,	PUNCT
inlawrev-21605	771	45	and	and	CCONJ
inlawrev-21605	771	46	to	to	PART
inlawrev-21605	771	47	authorize	authorize	VERB
inlawrev-21605	771	48	refunds	refund	NOUN
inlawrev-21605	771	49	of	of	ADP
inlawrev-21605	771	50	gasoline	gasoline	NOUN
inlawrev-21605	771	51	tax127	tax127	NOUN
inlawrev-21605	771	52	paid	pay	VERB
inlawrev-21605	771	53	on	on	ADP
inlawrev-21605	771	54	gasoline	gasoline	NOUN
inlawrev-21605	771	55	used	use	VERB
inlawrev-21605	771	56	to	to	PART
inlawrev-21605	771	57	create	create	VERB
inlawrev-21605	771	58	racing	racing	NOUN
inlawrev-21605	771	59	fuel	fuel	NOUN
inlawrev-21605	771	60	that	that	PRON
inlawrev-21605	771	61	is	be	AUX
inlawrev-21605	771	62	predominately	predominately	ADV
inlawrev-21605	771	63	ethanol	ethanol	NOUN
inlawrev-21605	771	64	(	(	PUNCT
inlawrev-21605	771	65	i.e.	i.e.	X
inlawrev-21605	771	66	,	,	PUNCT
inlawrev-21605	771	67	greater	great	ADJ
inlawrev-21605	771	68	than	than	ADP
inlawrev-21605	771	69	eighty	eighty	NUM
inlawrev-21605	771	70	-	-	PUNCT
inlawrev-21605	771	71	nine	nine	NUM
inlawrev-21605	771	72	percent	percent	NOUN
inlawrev-21605	771	73	ethanol	ethanol	NOUN
inlawrev-21605	771	74	)	)	PUNCT
inlawrev-21605	771	75	,	,	PUNCT
inlawrev-21605	771	76	will	will	AUX
inlawrev-21605	771	77	not	not	PART
inlawrev-21605	771	78	be	be	AUX
inlawrev-21605	771	79	blended	blend	VERB
inlawrev-21605	771	80	into	into	ADP
inlawrev-21605	771	81	a	a	DET
inlawrev-21605	771	82	fuel	fuel	NOUN
inlawrev-21605	771	83	that	that	PRON
inlawrev-21605	771	84	can	can	AUX
inlawrev-21605	771	85	be	be	AUX
inlawrev-21605	771	86	used	use	VERB
inlawrev-21605	771	87	in	in	ADP
inlawrev-21605	771	88	vehicles	vehicle	NOUN
inlawrev-21605	771	89	on	on	ADP
inlawrev-21605	771	90	indiana	indiana	PROPN
inlawrev-21605	771	91	public	public	ADJ
inlawrev-21605	771	92	highways	highway	NOUN
inlawrev-21605	771	93	,	,	PUNCT
inlawrev-21605	771	94	and	and	CCONJ
inlawrev-21605	771	95	will	will	AUX
inlawrev-21605	771	96	be	be	AUX
inlawrev-21605	771	97	resold	resold	VERB
inlawrev-21605	771	98	to	to	ADP
inlawrev-21605	771	99	an	an	DET
inlawrev-21605	771	100	out	out	ADJ
inlawrev-21605	771	101	-	-	PUNCT
inlawrev-21605	771	102	ofstate	ofstate	NOUN
inlawrev-21605	771	103	purchaser	purchaser	NOUN
inlawrev-21605	771	104	.	.	PUNCT
inlawrev-21605	772	1	the	the	DET
inlawrev-21605	772	2	ga	ga	PROPN
inlawrev-21605	772	3	also	also	ADV
inlawrev-21605	772	4	exempted	exempt	VERB
inlawrev-21605	772	5	“	"	PUNCT
inlawrev-21605	772	6	[	[	X
inlawrev-21605	772	7	s]pecial	s]pecial	ADJ
inlawrev-21605	772	8	machinery	machinery	NOUN
inlawrev-21605	772	9	(	(	PUNCT
inlawrev-21605	772	10	as	as	SCONJ
inlawrev-21605	772	11	defined	define	VERB
inlawrev-21605	772	12	in	in	ADP
inlawrev-21605	772	13	ic128	ic128	PROPN
inlawrev-21605	772	14	9	9	NUM
inlawrev-21605	772	15	-	-	SYM
inlawrev-21605	772	16	13	13	NUM
inlawrev-21605	772	17	-	-	PUNCT
inlawrev-21605	772	18	2	2	NUM
inlawrev-21605	772	19	-	-	NUM
inlawrev-21605	772	20	170.3	170.3	NUM
inlawrev-21605	772	21	)	)	PUNCT
inlawrev-21605	772	22	”	"	PUNCT
inlawrev-21605	772	23	from	from	ADP
inlawrev-21605	772	24	the	the	DET
inlawrev-21605	772	25	excise	excise	NOUN
inlawrev-21605	772	26	tax	tax	NOUN
inlawrev-21605	772	27	on	on	ADP
inlawrev-21605	772	28	recreational	recreational	ADJ
inlawrev-21605	772	29	vehicles	vehicle	NOUN
inlawrev-21605	772	30	and	and	CCONJ
inlawrev-21605	772	31	truck	truck	NOUN
inlawrev-21605	772	32	campers,129	campers,129	PROPN
inlawrev-21605	772	33	the	the	DET
inlawrev-21605	772	34	commercial	commercial	ADJ
inlawrev-21605	772	35	vehicle	vehicle	NOUN
inlawrev-21605	772	36	excise	excise	NOUN
inlawrev-21605	772	37	tax	tax	NOUN
inlawrev-21605	772	38	,	,	PUNCT
inlawrev-21605	772	39	and	and	CCONJ
inlawrev-21605	772	40	the	the	DET
inlawrev-21605	772	41	motor	motor	NOUN
inlawrev-21605	772	42	vehicle	vehicle	NOUN
inlawrev-21605	772	43	excise	excise	NOUN
inlawrev-21605	772	44	tax	tax	NOUN
inlawrev-21605	772	45	.	.	PUNCT
inlawrev-21605	773	1	the130	the130	ADJ
inlawrev-21605	773	2	131	131	NUM
inlawrev-21605	773	3	latter	latter	ADJ
inlawrev-21605	773	4	tax	tax	NOUN
inlawrev-21605	773	5	no	no	ADV
inlawrev-21605	773	6	longer	long	ADV
inlawrev-21605	773	7	applies	apply	VERB
inlawrev-21605	773	8	to	to	ADP
inlawrev-21605	773	9	“	"	PUNCT
inlawrev-21605	773	10	[	[	X
inlawrev-21605	773	11	b]uses	b]use	NOUN
inlawrev-21605	773	12	(	(	PUNCT
inlawrev-21605	773	13	as	as	SCONJ
inlawrev-21605	773	14	defined	define	VERB
inlawrev-21605	773	15	in	in	ADP
inlawrev-21605	773	16	ic	ic	PROPN
inlawrev-21605	773	17	9	9	NUM
inlawrev-21605	773	18	-	-	SYM
inlawrev-21605	773	19	13	13	NUM
inlawrev-21605	773	20	-	-	PUNCT
inlawrev-21605	773	21	2	2	NUM
inlawrev-21605	773	22	-	-	NUM
inlawrev-21605	773	23	17	17	NUM
inlawrev-21605	773	24	)	)	PUNCT
inlawrev-21605	773	25	.	.	PUNCT
inlawrev-21605	773	26	”	"	PUNCT
inlawrev-21605	774	1	in132	in132	DET
inlawrev-21605	774	2	addition	addition	NOUN
inlawrev-21605	774	3	,	,	PUNCT
inlawrev-21605	774	4	the	the	DET
inlawrev-21605	774	5	ga	ga	PROPN
inlawrev-21605	774	6	dealt	deal	VERB
inlawrev-21605	774	7	with	with	ADP
inlawrev-21605	774	8	a	a	DET
inlawrev-21605	774	9	handful	handful	NOUN
inlawrev-21605	774	10	of	of	ADP
inlawrev-21605	774	11	administrative	administrative	ADJ
inlawrev-21605	774	12	matters	matter	NOUN
inlawrev-21605	774	13	,	,	PUNCT
inlawrev-21605	774	14	such	such	ADJ
inlawrev-21605	774	15	as	as	ADP
inlawrev-21605	774	16	permitting	permit	VERB
inlawrev-21605	774	17	the	the	DET
inlawrev-21605	774	18	bureau	bureau	NOUN
inlawrev-21605	774	19	of	of	ADP
inlawrev-21605	774	20	m	m	PROPN
inlawrev-21605	774	21	otor	otor	NOUN
inlawrev-21605	774	22	vehicles	vehicle	NOUN
inlawrev-21605	774	23	to	to	PART
inlawrev-21605	774	24	use	use	VERB
inlawrev-21605	774	25	full	full	ADJ
inlawrev-21605	774	26	-	-	PUNCT
inlawrev-21605	774	27	service	service	NOUN
inlawrev-21605	774	28	and	and	CCONJ
inlawrev-21605	774	29	partial	partial	ADJ
inlawrev-21605	774	30	-	-	PUNCT
inlawrev-21605	774	31	service	service	NOUN
inlawrev-21605	774	32	providers	provider	NOUN
inlawrev-21605	774	33	to	to	PART
inlawrev-21605	774	34	administer	administer	VERB
inlawrev-21605	774	35	and	and	CCONJ
inlawrev-21605	774	36	collect	collect	VERB
inlawrev-21605	774	37	the	the	DET
inlawrev-21605	774	38	motor	motor	NOUN
inlawrev-21605	774	39	vehicle	vehicle	NOUN
inlawrev-21605	774	40	excise	excise	NOUN
inlawrev-21605	774	41	tax	tax	NOUN
inlawrev-21605	774	42	,	,	PUNCT
inlawrev-21605	774	43	the	the	DET
inlawrev-21605	774	44	excise	excise	NOUN
inlawrev-21605	774	45	tax133	tax133	PROPN
inlawrev-21605	774	46	on	on	ADP
inlawrev-21605	774	47	recreational	recreational	ADJ
inlawrev-21605	774	48	vehicles	vehicle	NOUN
inlawrev-21605	774	49	and	and	CCONJ
inlawrev-21605	774	50	truck	truck	NOUN
inlawrev-21605	774	51	campers	camper	NOUN
inlawrev-21605	774	52	,	,	PUNCT
inlawrev-21605	774	53	and	and	CCONJ
inlawrev-21605	774	54	the	the	DET
inlawrev-21605	774	55	boat	boat	NOUN
inlawrev-21605	774	56	tax.134	tax.134	NOUN
inlawrev-21605	774	57	135	135	NUM
inlawrev-21605	774	58	h.	h.	PROPN
inlawrev-21605	774	59	tax	tax	PROPN
inlawrev-21605	774	60	administration	administration	PROPN
inlawrev-21605	774	61	m	m	PROPN
inlawrev-21605	774	62	atters	atter	NOUN
inlawrev-21605	774	63	the	the	DET
inlawrev-21605	774	64	ga	ga	PROPN
inlawrev-21605	774	65	largely	largely	ADV
inlawrev-21605	774	66	left	leave	VERB
inlawrev-21605	774	67	the	the	DET
inlawrev-21605	774	68	tax	tax	NOUN
inlawrev-21605	774	69	administration	administration	NOUN
inlawrev-21605	774	70	area	area	NOUN
inlawrev-21605	774	71	alone	alone	ADV
inlawrev-21605	774	72	in	in	ADP
inlawrev-21605	774	73	2016	2016	NUM
inlawrev-21605	774	74	.	.	PUNCT
inlawrev-21605	775	1	other	other	ADJ
inlawrev-21605	775	2	than	than	ADP
inlawrev-21605	775	3	updating	update	VERB
inlawrev-21605	775	4	the	the	DET
inlawrev-21605	775	5	“	"	PUNCT
inlawrev-21605	775	6	[	[	PUNCT
inlawrev-21605	775	7	l]isted	l]isted	ADJ
inlawrev-21605	775	8	taxes	taxis	NOUN
inlawrev-21605	775	9	”	"	PUNCT
inlawrev-21605	775	10	definition	definition	NOUN
inlawrev-21605	775	11	to	to	PART
inlawrev-21605	775	12	reflect	reflect	VERB
inlawrev-21605	775	13	changes	change	NOUN
inlawrev-21605	775	14	made	make	VERB
inlawrev-21605	775	15	elsewhere	elsewhere	ADV
inlawrev-21605	775	16	,	,	PUNCT
inlawrev-21605	775	17	the136	the136	PROPN
inlawrev-21605	775	18	ga	ga	PROPN
inlawrev-21605	775	19	added	add	VERB
inlawrev-21605	775	20	the	the	DET
inlawrev-21605	775	21	“	"	PUNCT
inlawrev-21605	775	22	military	military	ADJ
inlawrev-21605	775	23	family	family	NOUN
inlawrev-21605	775	24	relief	relief	NOUN
inlawrev-21605	775	25	fund	fund	NOUN
inlawrev-21605	775	26	”	"	PUNCT
inlawrev-21605	775	27	to	to	ADP
inlawrev-21605	775	28	the	the	DET
inlawrev-21605	775	29	list	list	NOUN
inlawrev-21605	775	30	of	of	ADP
inlawrev-21605	775	31	funds	fund	NOUN
inlawrev-21605	775	32	that	that	PRON
inlawrev-21605	775	33	taxpayers	taxpayer	NOUN
inlawrev-21605	775	34	may	may	AUX
inlawrev-21605	775	35	designate	designate	VERB
inlawrev-21605	775	36	to	to	PART
inlawrev-21605	775	37	receive	receive	VERB
inlawrev-21605	775	38	a	a	DET
inlawrev-21605	775	39	portion	portion	NOUN
inlawrev-21605	775	40	of	of	ADP
inlawrev-21605	775	41	their	their	PRON
inlawrev-21605	775	42	individual	individual	ADJ
inlawrev-21605	775	43	incom	incom	PROPN
inlawrev-21605	775	44	e	e	NOUN
inlawrev-21605	775	45	tax	tax	NOUN
inlawrev-21605	775	46	refunds	refund	NOUN
inlawrev-21605	775	47	.	.	PUNCT
inlawrev-21605	776	1	it	it	PRON
inlawrev-21605	776	2	also137	also137	PROPN
inlawrev-21605	776	3	extended	extend	VERB
inlawrev-21605	776	4	the	the	DET
inlawrev-21605	776	5	time	time	NOUN
inlawrev-21605	776	6	that	that	PRON
inlawrev-21605	776	7	a	a	DET
inlawrev-21605	776	8	taxpayer	taxpayer	NOUN
inlawrev-21605	776	9	has	have	VERB
inlawrev-21605	776	10	to	to	PART
inlawrev-21605	776	11	pay	pay	VERB
inlawrev-21605	776	12	the	the	DET
inlawrev-21605	776	13	tax	tax	NOUN
inlawrev-21605	776	14	due	due	ADJ
inlawrev-21605	776	15	in	in	ADP
inlawrev-21605	776	16	a	a	DET
inlawrev-21605	776	17	demand	demand	NOUN
inlawrev-21605	776	18	notice	notice	NOUN
inlawrev-21605	776	19	for	for	ADP
inlawrev-21605	776	20	payment	payment	NOUN
inlawrev-21605	776	21	of	of	ADP
inlawrev-21605	776	22	tax	tax	NOUN
inlawrev-21605	776	23	from	from	ADP
inlawrev-21605	776	24	ten	ten	NUM
inlawrev-21605	776	25	to	to	PART
inlawrev-21605	776	26	twenty	twenty	NUM
inlawrev-21605	776	27	days	day	NOUN
inlawrev-21605	776	28	after	after	ADP
inlawrev-21605	776	29	the	the	DET
inlawrev-21605	776	30	notice	notice	NOUN
inlawrev-21605	776	31	’s	’s	PART
inlawrev-21605	776	32	mailing	mailing	NOUN
inlawrev-21605	776	33	date	date	NOUN
inlawrev-21605	776	34	.	.	PUNCT
inlawrev-21605	777	1	finally,138	finally,138	PROPN
inlawrev-21605	777	2	the	the	DET
inlawrev-21605	777	3	ga	ga	PROPN
inlawrev-21605	777	4	adjusted	adjust	VERB
inlawrev-21605	777	5	the	the	DET
inlawrev-21605	777	6	allocation	allocation	NOUN
inlawrev-21605	777	7	of	of	ADP
inlawrev-21605	777	8	funds	fund	NOUN
inlawrev-21605	777	9	collected	collect	VERB
inlawrev-21605	777	10	by	by	ADP
inlawrev-21605	777	11	the	the	DET
inlawrev-21605	777	12	dor	dor	PROPN
inlawrev-21605	777	13	after	after	ADP
inlawrev-21605	777	14	june	june	PROPN
inlawrev-21605	777	15	30	30	NUM
inlawrev-21605	777	16	,	,	PUNCT
inlawrev-21605	777	17	2015	2015	NUM
inlawrev-21605	777	18	126	126	NUM
inlawrev-21605	777	19	.	.	PUNCT
inlawrev-21605	778	1	pub	pub	NOUN
inlawrev-21605	778	2	.	.	PUNCT
inlawrev-21605	779	1	l.	l.	PROPN
inlawrev-21605	779	2	no	no	INTJ
inlawrev-21605	779	3	.	.	NOUN
inlawrev-21605	780	1	212	212	NUM
inlawrev-21605	780	2	-	-	SYM
inlawrev-21605	780	3	2016	2016	NUM
inlawrev-21605	780	4	,	,	PUNCT
inlawrev-21605	780	5	§	§	PROPN
inlawrev-21605	780	6	5	5	NUM
inlawrev-21605	780	7	,	,	PUNCT
inlawrev-21605	780	8	2016	2016	NUM
inlawrev-21605	780	9	ind	ind	NOUN
inlawrev-21605	780	10	.	.	PUNCT
inlawrev-21605	781	1	acts	act	VERB
inlawrev-21605	781	2	3089	3089	NUM
inlawrev-21605	781	3	,	,	PUNCT
inlawrev-21605	781	4	3098	3098	NUM
inlawrev-21605	781	5	.	.	PUNCT
inlawrev-21605	782	1	this	this	DET
inlawrev-21605	782	2	study	study	NOUN
inlawrev-21605	782	3	is	be	AUX
inlawrev-21605	782	4	part	part	NOUN
inlawrev-21605	782	5	of	of	ADP
inlawrev-21605	782	6	the	the	DET
inlawrev-21605	782	7	ga	ga	PROPN
inlawrev-21605	782	8	’s	’s	PART
inlawrev-21605	782	9	decision	decision	NOUN
inlawrev-21605	782	10	to	to	PART
inlawrev-21605	782	11	regulate	regulate	VERB
inlawrev-21605	782	12	paid	pay	VERB
inlawrev-21605	782	13	fantasy	fantasy	NOUN
inlawrev-21605	782	14	sports	sport	NOUN
inlawrev-21605	782	15	.	.	PUNCT
inlawrev-21605	783	1	see	see	VERB
inlawrev-21605	784	1	i	i	PRON
inlawrev-21605	784	2	d.	d.	PROPN
inlawrev-21605	784	3	§	§	PROPN
inlawrev-21605	784	4	2	2	NUM
inlawrev-21605	784	5	,	,	PUNCT
inlawrev-21605	784	6	2016	2016	NUM
inlawrev-21605	784	7	ind	ind	NOUN
inlawrev-21605	784	8	.	.	PUNCT
inlawrev-21605	785	1	acts	act	VERB
inlawrev-21605	785	2	at	at	ADP
inlawrev-21605	785	3	3089	3089	NUM
inlawrev-21605	785	4	-	-	SYM
inlawrev-21605	785	5	97	97	NUM
inlawrev-21605	785	6	(	(	PUNCT
inlawrev-21605	785	7	codified	codify	VERB
inlawrev-21605	785	8	at	at	ADP
inlawrev-21605	785	9	ind	ind	PROPN
inlawrev-21605	785	10	.	.	PUNCT
inlawrev-21605	786	1	code	code	PROPN
inlawrev-21605	786	2	§	§	PROPN
inlawrev-21605	786	3	4	4	NUM
inlawrev-21605	786	4	-	-	SYM
inlawrev-21605	786	5	33	33	NUM
inlawrev-21605	786	6	-	-	SYM
inlawrev-21605	786	7	24	24	NUM
inlawrev-21605	786	8	(	(	PUNCT
inlawrev-21605	786	9	paid	pay	VERB
inlawrev-21605	786	10	fantasy	fantasy	NOUN
inlawrev-21605	786	11	sports	sport	NOUN
inlawrev-21605	786	12	)	)	PUNCT
inlawrev-21605	786	13	)	)	PUNCT
inlawrev-21605	786	14	.	.	PUNCT
inlawrev-21605	787	1	127	127	NUM
inlawrev-21605	787	2	.	.	PUNCT
inlawrev-21605	788	1	pub	pub	NOUN
inlawrev-21605	788	2	.	.	PUNCT
inlawrev-21605	789	1	l.	l.	PROPN
inlawrev-21605	789	2	no	no	INTJ
inlawrev-21605	789	3	.	.	PROPN
inlawrev-21605	790	1	174	174	NUM
inlawrev-21605	790	2	-	-	SYM
inlawrev-21605	790	3	2016	2016	NUM
inlawrev-21605	790	4	,	,	PUNCT
inlawrev-21605	790	5	§	§	PROPN
inlawrev-21605	790	6	2	2	NUM
inlawrev-21605	790	7	,	,	PUNCT
inlawrev-21605	790	8	2016	2016	NUM
inlawrev-21605	790	9	ind	ind	NOUN
inlawrev-21605	790	10	.	.	PUNCT
inlawrev-21605	791	1	acts	act	VERB
inlawrev-21605	791	2	1781	1781	NUM
inlawrev-21605	791	3	,	,	PUNCT
inlawrev-21605	791	4	1781	1781	NUM
inlawrev-21605	791	5	-	-	SYM
inlawrev-21605	791	6	83	83	NUM
inlawrev-21605	791	7	(	(	PUNCT
inlawrev-21605	791	8	amending	amend	VERB
inlawrev-21605	791	9	ind	ind	NOUN
inlawrev-21605	791	10	.	.	PUNCT
inlawrev-21605	792	1	code	code	PROPN
inlawrev-21605	792	2	§	§	PROPN
inlawrev-21605	792	3	6	6	NUM
inlawrev-21605	792	4	-	-	SYM
inlawrev-21605	792	5	6	6	NUM
inlawrev-21605	792	6	-	-	NUM
inlawrev-21605	792	7	51	51	NUM
inlawrev-21605	792	8	)	)	PUNCT
inlawrev-21605	792	9	.	.	PUNCT
inlawrev-21605	793	1	128	128	NUM
inlawrev-21605	793	2	.	.	PUNCT
inlawrev-21605	794	1	pub	pub	NOUN
inlawrev-21605	794	2	.	.	PUNCT
inlawrev-21605	795	1	l.	l.	PROPN
inlawrev-21605	795	2	no	no	INTJ
inlawrev-21605	795	3	.	.	PROPN
inlawrev-21605	796	1	204	204	NUM
inlawrev-21605	796	2	-	-	SYM
inlawrev-21605	796	3	2016	2016	NUM
inlawrev-21605	796	4	,	,	PUNCT
inlawrev-21605	796	5	§	§	PROPN
inlawrev-21605	796	6	27	27	NUM
inlawrev-21605	796	7	,	,	PUNCT
inlawrev-21605	796	8	2016	2016	NUM
inlawrev-21605	796	9	ind	ind	NOUN
inlawrev-21605	796	10	.	.	PUNCT
inlawrev-21605	797	1	acts	act	VERB
inlawrev-21605	797	2	2958	2958	NUM
inlawrev-21605	797	3	,	,	PUNCT
inlawrev-21605	797	4	2998	2998	NUM
inlawrev-21605	797	5	(	(	PUNCT
inlawrev-21605	797	6	amending	amend	VERB
inlawrev-21605	797	7	ind	ind	NOUN
inlawrev-21605	797	8	.	.	PUNCT
inlawrev-21605	798	1	code	code	PROPN
inlawrev-21605	798	2	§	§	PROPN
inlawrev-21605	798	3	6	6	NUM
inlawrev-21605	798	4	-	-	SYM
inlawrev-21605	798	5	6	6	NUM
inlawrev-21605	798	6	-	-	PUNCT
inlawrev-21605	798	7	1.1903	1.1903	NUM
inlawrev-21605	798	8	)	)	PUNCT
inlawrev-21605	798	9	.	.	PUNCT
inlawrev-21605	799	1	129	129	NUM
inlawrev-21605	799	2	.	.	PUNCT
inlawrev-21605	800	1	pub	pub	NOUN
inlawrev-21605	800	2	.	.	PUNCT
inlawrev-21605	801	1	l.	l.	PROPN
inlawrev-21605	801	2	no	no	INTJ
inlawrev-21605	801	3	.	.	PROPN
inlawrev-21605	802	1	198	198	NUM
inlawrev-21605	802	2	-	-	SYM
inlawrev-21605	802	3	2016	2016	NUM
inlawrev-21605	802	4	,	,	PUNCT
inlawrev-21605	802	5	§	§	PROPN
inlawrev-21605	802	6	38	38	NUM
inlawrev-21605	802	7	,	,	PUNCT
inlawrev-21605	802	8	2016	2016	NUM
inlawrev-21605	802	9	ind	ind	NOUN
inlawrev-21605	802	10	.	.	PUNCT
inlawrev-21605	803	1	acts	act	VERB
inlawrev-21605	803	2	2399	2399	NUM
inlawrev-21605	803	3	,	,	PUNCT
inlawrev-21605	803	4	2433	2433	NUM
inlawrev-21605	803	5	-	-	SYM
inlawrev-21605	803	6	34	34	NUM
inlawrev-21605	803	7	(	(	PUNCT
inlawrev-21605	803	8	amending	amend	VERB
inlawrev-21605	803	9	ind	ind	NOUN
inlawrev-21605	803	10	.	.	PUNCT
inlawrev-21605	804	1	code	code	PROPN
inlawrev-21605	804	2	§	§	PROPN
inlawrev-21605	804	3	6	6	NUM
inlawrev-21605	804	4	-	-	SYM
inlawrev-21605	804	5	65.1	65.1	NUM
inlawrev-21605	804	6	-	-	PUNCT
inlawrev-21605	804	7	1	1	NUM
inlawrev-21605	804	8	)	)	PUNCT
inlawrev-21605	804	9	.	.	PUNCT
inlawrev-21605	805	1	130	130	NUM
inlawrev-21605	805	2	.	.	PUNCT
inlawrev-21605	806	1	i	i	PRON
inlawrev-21605	806	2	d.	d.	PROPN
inlawrev-21605	806	3	§	§	PROPN
inlawrev-21605	806	4	46	46	NUM
inlawrev-21605	806	5	,	,	PUNCT
inlawrev-21605	806	6	2016	2016	NUM
inlawrev-21605	806	7	ind	ind	NOUN
inlawrev-21605	806	8	.	.	PUNCT
inlawrev-21605	807	1	acts	act	VERB
inlawrev-21605	807	2	at	at	ADP
inlawrev-21605	807	3	2445	2445	NUM
inlawrev-21605	807	4	-	-	SYM
inlawrev-21605	807	5	46	46	NUM
inlawrev-21605	807	6	(	(	PUNCT
inlawrev-21605	807	7	amending	amend	VERB
inlawrev-21605	807	8	ind	ind	NOUN
inlawrev-21605	807	9	.	.	PUNCT
inlawrev-21605	808	1	code	code	PROPN
inlawrev-21605	808	2	§	§	PROPN
inlawrev-21605	808	3	6	6	NUM
inlawrev-21605	808	4	-	-	SYM
inlawrev-21605	808	5	6	6	NUM
inlawrev-21605	808	6	-	-	PUNCT
inlawrev-21605	808	7	5.5	5.5	NUM
inlawrev-21605	808	8	-	-	PUNCT
inlawrev-21605	808	9	2	2	NUM
inlawrev-21605	808	10	)	)	PUNCT
inlawrev-21605	808	11	.	.	PUNCT
inlawrev-21605	809	1	131	131	X
inlawrev-21605	809	2	.	.	PUNCT
inlawrev-21605	810	1	i	i	PRON
inlawrev-21605	810	2	d.	d.	PROPN
inlawrev-21605	810	3	§	§	PROPN
inlawrev-21605	810	4	31	31	NUM
inlawrev-21605	810	5	,	,	PUNCT
inlawrev-21605	810	6	2016	2016	NUM
inlawrev-21605	810	7	ind	ind	NOUN
inlawrev-21605	810	8	.	.	PUNCT
inlawrev-21605	811	1	acts	act	VERB
inlawrev-21605	811	2	at	at	ADP
inlawrev-21605	811	3	2423	2423	NUM
inlawrev-21605	811	4	-	-	SYM
inlawrev-21605	811	5	25	25	NUM
inlawrev-21605	811	6	(	(	PUNCT
inlawrev-21605	811	7	amending	amend	VERB
inlawrev-21605	811	8	ind	ind	NOUN
inlawrev-21605	811	9	.	.	PUNCT
inlawrev-21605	812	1	code	code	PROPN
inlawrev-21605	812	2	§	§	PROPN
inlawrev-21605	812	3	6	6	NUM
inlawrev-21605	812	4	-	-	SYM
inlawrev-21605	812	5	6	6	NUM
inlawrev-21605	812	6	-	-	PUNCT
inlawrev-21605	812	7	5	5	NUM
inlawrev-21605	812	8	-	-	SYM
inlawrev-21605	812	9	1	1	NUM
inlawrev-21605	812	10	)	)	PUNCT
inlawrev-21605	812	11	.	.	PUNCT
inlawrev-21605	813	1	132	132	NUM
inlawrev-21605	813	2	.	.	PUNCT
inlawrev-21605	814	1	i	i	PRON
inlawrev-21605	814	2	d.	d.	PROPN
inlawrev-21605	814	3	133	133	NUM
inlawrev-21605	814	4	.	.	PUNCT
inlawrev-21605	815	1	i	i	PRON
inlawrev-21605	815	2	d.	d.	PROPN
inlawrev-21605	815	3	§	§	PROPN
inlawrev-21605	815	4	35	35	NUM
inlawrev-21605	815	5	,	,	PUNCT
inlawrev-21605	815	6	2016	2016	NUM
inlawrev-21605	815	7	ind	ind	NOUN
inlawrev-21605	815	8	.	.	PUNCT
inlawrev-21605	816	1	acts	act	VERB
inlawrev-21605	816	2	at	at	ADP
inlawrev-21605	816	3	2431	2431	NUM
inlawrev-21605	816	4	-	-	SYM
inlawrev-21605	816	5	33	33	NUM
inlawrev-21605	816	6	(	(	PUNCT
inlawrev-21605	816	7	amending	amend	VERB
inlawrev-21605	816	8	ind	ind	NOUN
inlawrev-21605	816	9	.	.	PUNCT
inlawrev-21605	817	1	code	code	PROPN
inlawrev-21605	817	2	§	§	PROPN
inlawrev-21605	817	3	6	6	NUM
inlawrev-21605	817	4	-	-	SYM
inlawrev-21605	817	5	6	6	NUM
inlawrev-21605	817	6	-	-	PUNCT
inlawrev-21605	817	7	5	5	NUM
inlawrev-21605	817	8	-	-	SYM
inlawrev-21605	817	9	9	9	NUM
inlawrev-21605	817	10	)	)	PUNCT
inlawrev-21605	817	11	.	.	PUNCT
inlawrev-21605	818	1	134	134	NUM
inlawrev-21605	818	2	.	.	PUNCT
inlawrev-21605	819	1	i	i	PRON
inlawrev-21605	819	2	d.	d.	PROPN
inlawrev-21605	819	3	§	§	PROPN
inlawrev-21605	819	4	42	42	NUM
inlawrev-21605	819	5	,	,	PUNCT
inlawrev-21605	819	6	2016	2016	NUM
inlawrev-21605	819	7	ind	ind	NOUN
inlawrev-21605	819	8	.	.	PUNCT
inlawrev-21605	820	1	acts	act	VERB
inlawrev-21605	820	2	at	at	ADP
inlawrev-21605	820	3	2441	2441	NUM
inlawrev-21605	820	4	-	-	SYM
inlawrev-21605	820	5	43	43	NUM
inlawrev-21605	820	6	(	(	PUNCT
inlawrev-21605	820	7	amending	amend	VERB
inlawrev-21605	820	8	ind	ind	NOUN
inlawrev-21605	820	9	.	.	PUNCT
inlawrev-21605	821	1	code	code	PROPN
inlawrev-21605	821	2	§	§	PROPN
inlawrev-21605	821	3	6	6	NUM
inlawrev-21605	821	4	-	-	SYM
inlawrev-21605	821	5	6	6	NUM
inlawrev-21605	821	6	-	-	PUNCT
inlawrev-21605	821	7	5.1	5.1	NUM
inlawrev-21605	821	8	-	-	SYM
inlawrev-21605	821	9	21	21	NUM
inlawrev-21605	821	10	)	)	PUNCT
inlawrev-21605	821	11	.	.	PUNCT
inlawrev-21605	822	1	135	135	NUM
inlawrev-21605	822	2	.	.	PUNCT
inlawrev-21605	823	1	i	i	PRON
inlawrev-21605	823	2	d.	d.	PROPN
inlawrev-21605	823	3	§	§	PROPN
inlawrev-21605	823	4	54	54	NUM
inlawrev-21605	823	5	,	,	PUNCT
inlawrev-21605	823	6	2016	2016	NUM
inlawrev-21605	823	7	ind	ind	NOUN
inlawrev-21605	823	8	.	.	PUNCT
inlawrev-21605	824	1	acts	act	VERB
inlawrev-21605	824	2	at	at	ADP
inlawrev-21605	824	3	2451	2451	NUM
inlawrev-21605	824	4	-	-	SYM
inlawrev-21605	824	5	52	52	NUM
inlawrev-21605	824	6	(	(	PUNCT
inlawrev-21605	824	7	amending	amend	VERB
inlawrev-21605	824	8	ind	ind	NOUN
inlawrev-21605	824	9	.	.	PUNCT
inlawrev-21605	825	1	code	code	PROPN
inlawrev-21605	825	2	§	§	PROPN
inlawrev-21605	825	3	6	6	NUM
inlawrev-21605	825	4	-	-	SYM
inlawrev-21605	825	5	6	6	NUM
inlawrev-21605	825	6	-	-	PUNCT
inlawrev-21605	825	7	11	11	NUM
inlawrev-21605	825	8	-	-	SYM
inlawrev-21605	825	9	20	20	NUM
inlawrev-21605	825	10	)	)	PUNCT
inlawrev-21605	825	11	.	.	PUNCT
inlawrev-21605	826	1	136	136	NUM
inlawrev-21605	826	2	.	.	PUNCT
inlawrev-21605	827	1	pub	pub	NOUN
inlawrev-21605	827	2	.	.	PUNCT
inlawrev-21605	828	1	l.	l.	PROPN
inlawrev-21605	828	2	no	no	INTJ
inlawrev-21605	828	3	.	.	PROPN
inlawrev-21605	829	1	197	197	NUM
inlawrev-21605	829	2	-	-	SYM
inlawrev-21605	829	3	2016	2016	NUM
inlawrev-21605	829	4	,	,	PUNCT
inlawrev-21605	829	5	§	§	PROPN
inlawrev-21605	829	6	74	74	NUM
inlawrev-21605	829	7	,	,	PUNCT
inlawrev-21605	829	8	2016	2016	NUM
inlawrev-21605	829	9	ind	ind	NOUN
inlawrev-21605	829	10	.	.	PUNCT
inlawrev-21605	830	1	acts	act	VERB
inlawrev-21605	830	2	2232	2232	NUM
inlawrev-21605	830	3	,	,	PUNCT
inlawrev-21605	830	4	2325	2325	NUM
inlawrev-21605	830	5	(	(	PUNCT
inlawrev-21605	830	6	amending	amend	VERB
inlawrev-21605	830	7	ind	ind	NOUN
inlawrev-21605	830	8	.	.	PUNCT
inlawrev-21605	831	1	code	code	PROPN
inlawrev-21605	831	2	§	§	PROPN
inlawrev-21605	831	3	6	6	NUM
inlawrev-21605	831	4	-	-	SYM
inlawrev-21605	831	5	8.1	8.1	NUM
inlawrev-21605	831	6	-	-	SYM
inlawrev-21605	831	7	11	11	NUM
inlawrev-21605	831	8	)	)	PUNCT
inlawrev-21605	831	9	.	.	PUNCT
inlawrev-21605	832	1	137	137	NUM
inlawrev-21605	832	2	.	.	PUNCT
inlawrev-21605	833	1	pub	pub	NOUN
inlawrev-21605	833	2	.	.	PUNCT
inlawrev-21605	834	1	l.	l.	PROPN
inlawrev-21605	834	2	no	no	INTJ
inlawrev-21605	834	3	.	.	PROPN
inlawrev-21605	835	1	99	99	NUM
inlawrev-21605	835	2	-	-	SYM
inlawrev-21605	835	3	2016	2016	NUM
inlawrev-21605	835	4	,	,	PUNCT
inlawrev-21605	835	5	§	§	PROPN
inlawrev-21605	835	6	1	1	NUM
inlawrev-21605	835	7	,	,	PUNCT
inlawrev-21605	835	8	2016	2016	NUM
inlawrev-21605	835	9	ind	ind	NOUN
inlawrev-21605	835	10	.	.	PUNCT
inlawrev-21605	836	1	acts	act	VERB
inlawrev-21605	836	2	957	957	NUM
inlawrev-21605	836	3	,	,	PUNCT
inlawrev-21605	836	4	957	957	NUM
inlawrev-21605	836	5	-	-	SYM
inlawrev-21605	836	6	58	58	NUM
inlawrev-21605	836	7	(	(	PUNCT
inlawrev-21605	836	8	amending	amend	VERB
inlawrev-21605	836	9	ind	ind	NOUN
inlawrev-21605	836	10	.	.	PUNCT
inlawrev-21605	837	1	code	code	PROPN
inlawrev-21605	837	2	§	§	PROPN
inlawrev-21605	837	3	6	6	NUM
inlawrev-21605	837	4	-	-	SYM
inlawrev-21605	837	5	8.1	8.1	NUM
inlawrev-21605	837	6	-	-	PUNCT
inlawrev-21605	837	7	9	9	NUM
inlawrev-21605	837	8	-	-	PUNCT
inlawrev-21605	837	9	4	4	NUM
inlawrev-21605	837	10	)	)	PUNCT
inlawrev-21605	837	11	.	.	PUNCT
inlawrev-21605	838	1	138	138	NUM
inlawrev-21605	838	2	.	.	PUNCT
inlawrev-21605	839	1	pub	pub	NOUN
inlawrev-21605	839	2	.	.	PUNCT
inlawrev-21605	840	1	l.	l.	PROPN
inlawrev-21605	840	2	no	no	INTJ
inlawrev-21605	840	3	.	.	PROPN
inlawrev-21605	841	1	181	181	NUM
inlawrev-21605	841	2	-	-	SYM
inlawrev-21605	841	3	2016	2016	NUM
inlawrev-21605	841	4	,	,	PUNCT
inlawrev-21605	841	5	§	§	PROPN
inlawrev-21605	841	6	29	29	NUM
inlawrev-21605	841	7	,	,	PUNCT
inlawrev-21605	841	8	2016	2016	NUM
inlawrev-21605	841	9	ind	ind	NOUN
inlawrev-21605	841	10	.	.	PUNCT
inlawrev-21605	842	1	acts	act	VERB
inlawrev-21605	842	2	1924	1924	NUM
inlawrev-21605	842	3	,	,	PUNCT
inlawrev-21605	842	4	1964	1964	NUM
inlawrev-21605	842	5	-	-	SYM
inlawrev-21605	842	6	68	68	NUM
inlawrev-21605	842	7	(	(	PUNCT
inlawrev-21605	842	8	amending	amend	VERB
inlawrev-21605	842	9	ind	ind	NOUN
inlawrev-21605	842	10	.	.	PUNCT
inlawrev-21605	843	1	code	code	PROPN
inlawrev-21605	843	2	§	§	PROPN
inlawrev-21605	843	3	6	6	NUM
inlawrev-21605	843	4	-	-	SYM
inlawrev-21605	843	5	8.18	8.18	NUM
inlawrev-21605	843	6	-	-	PUNCT
inlawrev-21605	843	7	2	2	NUM
inlawrev-21605	843	8	)	)	PUNCT
inlawrev-21605	843	9	.	.	PUNCT
inlawrev-21605	844	1	2017	2017	NUM
inlawrev-21605	844	2	]	]	PUNCT
inlawrev-21605	844	3	taxation	taxation	NOUN
inlawrev-21605	844	4	1419	1419	NUM
inlawrev-21605	844	5	under	under	ADP
inlawrev-21605	844	6	its	its	PRON
inlawrev-21605	844	7	tax	tax	NOUN
inlawrev-21605	844	8	amnesty	amnesty	NOUN
inlawrev-21605	844	9	programs	program	NOUN
inlawrev-21605	844	10	to	to	PART
inlawrev-21605	844	11	reflect	reflect	VERB
inlawrev-21605	844	12	more	more	ADV
inlawrev-21605	844	13	closely	closely	ADV
inlawrev-21605	844	14	the	the	DET
inlawrev-21605	844	15	allocations	allocation	NOUN
inlawrev-21605	844	16	of	of	ADP
inlawrev-21605	844	17	the	the	DET
inlawrev-21605	844	18	taxes	taxis	NOUN
inlawrev-21605	844	19	that	that	PRON
inlawrev-21605	844	20	make	make	VERB
inlawrev-21605	844	21	up	up	ADP
inlawrev-21605	844	22	the	the	DET
inlawrev-21605	844	23	amnesty	amnesty	NOUN
inlawrev-21605	844	24	payments.139	payments.139	PROPN
inlawrev-21605	844	25	ii	ii	PROPN
inlawrev-21605	844	26	.	.	PUNCT
inlawrev-21605	845	1	indiana	indiana	PROPN
inlawrev-21605	845	2	tax	tax	PROPN
inlawrev-21605	845	3	c	c	PROPN
inlawrev-21605	845	4	ourt	ourt	PROPN
inlawrev-21605	845	5	d	d	PROPN
inlawrev-21605	845	6	ecisions	ecision	VERB
inlawrev-21605	845	7	the	the	DET
inlawrev-21605	845	8	tax	tax	NOUN
inlawrev-21605	845	9	court	court	NOUN
inlawrev-21605	845	10	rendered	render	VERB
inlawrev-21605	845	11	a	a	DET
inlawrev-21605	845	12	variety	variety	NOUN
inlawrev-21605	845	13	of	of	ADP
inlawrev-21605	845	14	opinions	opinion	NOUN
inlawrev-21605	845	15	from	from	ADP
inlawrev-21605	845	16	january	january	PROPN
inlawrev-21605	845	17	1	1	NUM
inlawrev-21605	845	18	,	,	PUNCT
inlawrev-21605	845	19	2016	2016	NUM
inlawrev-21605	845	20	to	to	ADP
inlawrev-21605	845	21	december	december	PROPN
inlawrev-21605	845	22	31	31	NUM
inlawrev-21605	845	23	,	,	PUNCT
inlawrev-21605	845	24	2016	2016	NUM
inlawrev-21605	845	25	.	.	PUNCT
inlawrev-21605	846	1	specifically	specifically	ADV
inlawrev-21605	846	2	,	,	PUNCT
inlawrev-21605	846	3	the	the	DET
inlawrev-21605	846	4	tax	tax	NOUN
inlawrev-21605	846	5	court	court	NOUN
inlawrev-21605	846	6	issued	issue	VERB
inlawrev-21605	846	7	twenty	twenty	NUM
inlawrev-21605	846	8	-	-	PUNCT
inlawrev-21605	846	9	two	two	NUM
inlawrev-21605	846	10	published140	published140	PROPN
inlawrev-21605	846	11	opinions	opinion	NOUN
inlawrev-21605	846	12	:	:	PUNCT
inlawrev-21605	846	13	nine	nine	NUM
inlawrev-21605	846	14	concerned	concern	VERB
inlawrev-21605	846	15	the	the	DET
inlawrev-21605	846	16	indiana	indiana	PROPN
inlawrev-21605	846	17	real	real	ADJ
inlawrev-21605	846	18	property	property	NOUN
inlawrev-21605	846	19	tax	tax	NOUN
inlawrev-21605	846	20	,	,	PUNCT
inlawrev-21605	846	21	five	five	NUM
inlawrev-21605	846	22	concerned	concern	VERB
inlawrev-21605	846	23	the	the	DET
inlawrev-21605	846	24	indiana	indiana	PROPN
inlawrev-21605	846	25	sales	sale	NOUN
inlawrev-21605	846	26	and	and	CCONJ
inlawrev-21605	846	27	use	use	VERB
inlawrev-21605	846	28	tax	tax	NOUN
inlawrev-21605	846	29	,	,	PUNCT
inlawrev-21605	846	30	three	three	NUM
inlawrev-21605	846	31	concerned	concerned	ADJ
inlawrev-21605	846	32	indiana	indiana	PROPN
inlawrev-21605	846	33	business	business	PROPN
inlawrev-21605	846	34	tax	tax	NOUN
inlawrev-21605	846	35	,	,	PUNCT
inlawrev-21605	846	36	four	four	NUM
inlawrev-21605	846	37	concerned	concerned	ADJ
inlawrev-21605	846	38	indiana	indiana	PROPN
inlawrev-21605	846	39	individual	individual	ADJ
inlawrev-21605	846	40	income	income	NOUN
inlawrev-21605	846	41	tax	tax	NOUN
inlawrev-21605	846	42	,	,	PUNCT
inlawrev-21605	846	43	and	and	CCONJ
inlawrev-21605	846	44	one	one	NUM
inlawrev-21605	846	45	concerned	concerned	ADJ
inlawrev-21605	846	46	indiana	indiana	PROPN
inlawrev-21605	846	47	inheritance	inheritance	NOUN
inlawrev-21605	846	48	tax	tax	NOUN
inlawrev-21605	846	49	.	.	PUNCT
inlawrev-21605	847	1	the	the	DET
inlawrev-21605	847	2	tax141	tax141	PROPN
inlawrev-21605	847	3	court	court	NOUN
inlawrev-21605	847	4	also	also	ADV
inlawrev-21605	847	5	issued	issue	VERB
inlawrev-21605	847	6	two	two	NUM
inlawrev-21605	847	7	unpublished	unpublished	ADJ
inlawrev-21605	847	8	opinions	opinion	NOUN
inlawrev-21605	847	9	:	:	PUNCT
inlawrev-21605	847	10	one	one	NUM
inlawrev-21605	847	11	concerned	concerned	ADJ
inlawrev-21605	847	12	indiana	indiana	PROPN
inlawrev-21605	847	13	business	business	PROPN
inlawrev-21605	847	14	tax	tax	NOUN
inlawrev-21605	847	15	and	and	CCONJ
inlawrev-21605	847	16	the	the	DET
inlawrev-21605	847	17	other	other	ADJ
inlawrev-21605	847	18	concerned	concerned	ADJ
inlawrev-21605	847	19	indiana	indiana	PROPN
inlawrev-21605	847	20	individual	individual	PROPN
inlawrev-21605	847	21	incom	incom	PROPN
inlawrev-21605	847	22	e	e	PROPN
inlawrev-21605	847	23	tax	tax	NOUN
inlawrev-21605	847	24	.	.	PUNCT
inlawrev-21605	848	1	a	a	DET
inlawrev-21605	848	2	summary	summary	NOUN
inlawrev-21605	848	3	of	of	ADP
inlawrev-21605	848	4	each142	each142	PROPN
inlawrev-21605	848	5	opinion	opinion	NOUN
inlawrev-21605	848	6	and	and	CCONJ
inlawrev-21605	848	7	decision	decision	NOUN
inlawrev-21605	848	8	appears	appear	VERB
inlawrev-21605	848	9	below	below	ADV
inlawrev-21605	848	10	.	.	PUNCT
inlawrev-21605	849	1	a.	a.	NOUN
inlawrev-21605	849	2	real	real	ADJ
inlawrev-21605	849	3	property	property	NOUN
inlawrev-21605	849	4	tax	tax	NOUN
inlawrev-21605	849	5	1	1	NUM
inlawrev-21605	849	6	.	.	PUNCT
inlawrev-21605	850	1	dekalb	dekalb	PROPN
inlawrev-21605	850	2	county	county	PROPN
inlawrev-21605	850	3	assessor	assessor	NOUN
inlawrev-21605	850	4	v.	v.	PROPN
inlawrev-21605	850	5	chavez	chavez	PROPN
inlawrev-21605	850	6	.	.	PUNCT
inlawrev-21605	851	1	—	—	PUNCT
inlawrev-21605	851	2	paul	paul	PROPN
inlawrev-21605	851	3	and	and	CCONJ
inlawrev-21605	851	4	joan	joan	PROPN
inlawrev-21605	851	5	chavez	chavez	PROPN
inlawrev-21605	851	6	owned	own	VERB
inlawrev-21605	851	7	5.18143	5.18143	NUM
inlawrev-21605	851	8	acres	acre	NOUN
inlawrev-21605	851	9	of	of	ADP
inlawrev-21605	851	10	property	property	NOUN
inlawrev-21605	851	11	in	in	ADP
inlawrev-21605	851	12	auburn	auburn	NOUN
inlawrev-21605	851	13	,	,	PUNCT
inlawrev-21605	851	14	indiana	indiana	PROPN
inlawrev-21605	851	15	,	,	PUNCT
inlawrev-21605	851	16	which	which	PRON
inlawrev-21605	851	17	the	the	DET
inlawrev-21605	851	18	assessor	assessor	NOUN
inlawrev-21605	851	19	classified	classify	VERB
inlawrev-21605	851	20	as	as	ADP
inlawrev-21605	851	21	one	one	NUM
inlawrev-21605	851	22	acre	acre	NOUN
inlawrev-21605	851	23	of	of	ADP
inlawrev-21605	851	24	residential	residential	ADJ
inlawrev-21605	851	25	,	,	PUNCT
inlawrev-21605	851	26	2.72	2.72	NUM
inlawrev-21605	851	27	wooded	woode	VERB
inlawrev-21605	851	28	acres	acre	NOUN
inlawrev-21605	851	29	as	as	ADP
inlawrev-21605	851	30	excess	excess	ADJ
inlawrev-21605	851	31	residential	residential	ADJ
inlawrev-21605	851	32	,	,	PUNCT
inlawrev-21605	851	33	.68	.68	NUM
inlawrev-21605	851	34	acres	acre	NOUN
inlawrev-21605	851	35	as	as	ADP
inlawrev-21605	851	36	a	a	DET
inlawrev-21605	851	37	legal	legal	ADJ
inlawrev-21605	851	38	ditch	ditch	NOUN
inlawrev-21605	851	39	,	,	PUNCT
inlawrev-21605	851	40	and	and	CCONJ
inlawrev-21605	851	41	.78	.78	NUM
inlawrev-21605	851	42	acres	acre	NOUN
inlawrev-21605	851	43	as	as	ADP
inlawrev-21605	851	44	a	a	DET
inlawrev-21605	851	45	public	public	ADJ
inlawrev-21605	851	46	road	road	NOUN
inlawrev-21605	851	47	.	.	PUNCT
inlawrev-21605	852	1	this	this	PRON
inlawrev-21605	852	2	resulted	result	VERB
inlawrev-21605	852	3	in	in	ADP
inlawrev-21605	852	4	a	a	DET
inlawrev-21605	852	5	total	total	ADJ
inlawrev-21605	852	6	assessed	assess	VERB
inlawrev-21605	852	7	value	value	NOUN
inlawrev-21605	852	8	of144	of144	PROPN
inlawrev-21605	852	9	$	$	SYM
inlawrev-21605	852	10	44,200	44,200	NUM
inlawrev-21605	852	11	.	.	PUNCT
inlawrev-21605	853	1	the	the	DET
inlawrev-21605	853	2	chavezes	chavez	NOUN
inlawrev-21605	853	3	first	first	ADV
inlawrev-21605	853	4	appealed	appeal	VERB
inlawrev-21605	853	5	to	to	ADP
inlawrev-21605	853	6	the	the	DET
inlawrev-21605	853	7	d	d	PROPN
inlawrev-21605	853	8	ekalb	ekalb	VERB
inlawrev-21605	853	9	county	county	NOUN
inlawrev-21605	853	10	ptaboa	ptaboa	NOUN
inlawrev-21605	853	11	,	,	PUNCT
inlawrev-21605	853	12	which145	which145	VERB
inlawrev-21605	853	13	reduced	reduce	VERB
inlawrev-21605	853	14	the	the	DET
inlawrev-21605	853	15	assessment	assessment	NOUN
inlawrev-21605	853	16	to	to	ADP
inlawrev-21605	853	17	$	$	SYM
inlawrev-21605	853	18	32,800	32,800	NUM
inlawrev-21605	853	19	.	.	PUNCT
inlawrev-21605	854	1	the	the	DET
inlawrev-21605	854	2	chavezes	chavez	NOUN
inlawrev-21605	854	3	then	then	ADV
inlawrev-21605	854	4	appealed	appeal	VERB
inlawrev-21605	854	5	to	to	ADP
inlawrev-21605	854	6	the	the	DET
inlawrev-21605	854	7	indiana146	indiana146	PROPN
inlawrev-21605	854	8	board	board	NOUN
inlawrev-21605	854	9	.	.	PUNCT
inlawrev-21605	855	1	at	at	ADP
inlawrev-21605	855	2	the	the	DET
inlawrev-21605	855	3	indiana	indiana	PROPN
inlawrev-21605	855	4	board	board	PROPN
inlawrev-21605	855	5	hearing	hearing	PROPN
inlawrev-21605	855	6	,	,	PUNCT
inlawrev-21605	855	7	the	the	DET
inlawrev-21605	855	8	chavezes	chavez	NOUN
inlawrev-21605	855	9	argued	argue	VERB
inlawrev-21605	855	10	the	the	DET
inlawrev-21605	855	11	2.72	2.72	NUM
inlawrev-21605	855	12	acres	acre	NOUN
inlawrev-21605	855	13	of147	of147	VERB
inlawrev-21605	855	14	excess	excess	ADJ
inlawrev-21605	855	15	residential	residential	ADJ
inlawrev-21605	855	16	property	property	NOUN
inlawrev-21605	855	17	should	should	AUX
inlawrev-21605	855	18	be	be	AUX
inlawrev-21605	855	19	classified	classify	VERB
inlawrev-21605	855	20	as	as	ADP
inlawrev-21605	855	21	agricultural	agricultural	ADJ
inlawrev-21605	855	22	because	because	SCONJ
inlawrev-21605	855	23	they	they	PRON
inlawrev-21605	855	24	purchased	purchase	VERB
inlawrev-21605	855	25	the	the	DET
inlawrev-21605	855	26	woods	wood	NOUN
inlawrev-21605	855	27	with	with	ADP
inlawrev-21605	855	28	the	the	DET
inlawrev-21605	855	29	intent	intent	NOUN
inlawrev-21605	855	30	to	to	PART
inlawrev-21605	855	31	grow	grow	VERB
inlawrev-21605	855	32	and	and	CCONJ
inlawrev-21605	855	33	harvest	harvest	VERB
inlawrev-21605	855	34	the	the	DET
inlawrev-21605	855	35	trees	tree	NOUN
inlawrev-21605	855	36	.	.	PUNCT
inlawrev-21605	856	1	the	the	DET
inlawrev-21605	856	2	indiana148	indiana148	PROPN
inlawrev-21605	856	3	board	board	NOUN
inlawrev-21605	856	4	found	find	VERB
inlawrev-21605	856	5	the	the	DET
inlawrev-21605	856	6	assessor	assessor	NOUN
inlawrev-21605	856	7	had	have	AUX
inlawrev-21605	856	8	erred	err	VERB
inlawrev-21605	856	9	and	and	CCONJ
inlawrev-21605	856	10	reclassified	reclassify	VERB
inlawrev-21605	856	11	the	the	DET
inlawrev-21605	856	12	2.72	2.72	NUM
inlawrev-21605	856	13	acres	acre	NOUN
inlawrev-21605	856	14	as	as	ADP
inlawrev-21605	856	15	agricultural	agricultural	ADJ
inlawrev-21605	856	16	.	.	PUNCT
inlawrev-21605	857	1	the	the	DET
inlawrev-21605	857	2	assessor	assessor	NOUN
inlawrev-21605	857	3	appealed	appeal	VERB
inlawrev-21605	857	4	to	to	ADP
inlawrev-21605	857	5	the	the	DET
inlawrev-21605	857	6	indiana	indiana	PROPN
inlawrev-21605	857	7	tax	tax	PROPN
inlawrev-21605	857	8	court.149	court.149	NOUN
inlawrev-21605	857	9	o	o	NOUN
inlawrev-21605	857	10	n	n	PRON
inlawrev-21605	857	11	appeal	appeal	VERB
inlawrev-21605	857	12	,	,	PUNCT
inlawrev-21605	857	13	the	the	DET
inlawrev-21605	857	14	assessor	assessor	NOUN
inlawrev-21605	857	15	argued	argue	VERB
inlawrev-21605	857	16	the	the	DET
inlawrev-21605	857	17	chavezes	chavez	NOUN
inlawrev-21605	857	18	’	'	PUNCT
inlawrev-21605	857	19	land	land	NOUN
inlawrev-21605	857	20	was	be	AUX
inlawrev-21605	857	21	not	not	PART
inlawrev-21605	857	22	devoted	devote	VERB
inlawrev-21605	857	23	to	to	ADP
inlawrev-21605	857	24	an	an	DET
inlawrev-21605	857	25	agricultural	agricultural	ADJ
inlawrev-21605	857	26	use	use	NOUN
inlawrev-21605	857	27	because	because	SCONJ
inlawrev-21605	857	28	they	they	PRON
inlawrev-21605	857	29	“	"	PUNCT
inlawrev-21605	857	30	did	do	AUX
inlawrev-21605	857	31	not	not	PART
inlawrev-21605	857	32	have	have	VERB
inlawrev-21605	857	33	any	any	DET
inlawrev-21605	857	34	formal	formal	ADJ
inlawrev-21605	857	35	plans	plan	NOUN
inlawrev-21605	857	36	for	for	ADP
inlawrev-21605	857	37	the	the	DET
inlawrev-21605	857	38	harvesting	harvesting	NOUN
inlawrev-21605	857	39	of	of	ADP
inlawrev-21605	857	40	any	any	PRON
inlawrev-21605	857	41	of	of	ADP
inlawrev-21605	857	42	the	the	DET
inlawrev-21605	857	43	trees	tree	NOUN
inlawrev-21605	857	44	.	.	PUNCT
inlawrev-21605	857	45	”	"	PUNCT
inlawrev-21605	858	1	the	the	DET
inlawrev-21605	858	2	tax	tax	NOUN
inlawrev-21605	858	3	court	court	NOUN
inlawrev-21605	858	4	disagreed	disagree	VERB
inlawrev-21605	858	5	,	,	PUNCT
inlawrev-21605	858	6	explaining	explain	VERB
inlawrev-21605	858	7	a	a	DET
inlawrev-21605	858	8	timber	timber	NOUN
inlawrev-21605	858	9	management150	management150	PROPN
inlawrev-21605	858	10	plan	plan	NOUN
inlawrev-21605	858	11	was	be	AUX
inlawrev-21605	858	12	just	just	ADV
inlawrev-21605	858	13	one	one	NUM
inlawrev-21605	858	14	factor	factor	NOUN
inlawrev-21605	858	15	,	,	PUNCT
inlawrev-21605	858	16	among	among	ADP
inlawrev-21605	858	17	others	other	NOUN
inlawrev-21605	858	18	,	,	PUNCT
inlawrev-21605	858	19	used	use	VERB
inlawrev-21605	858	20	to	to	PART
inlawrev-21605	858	21	determine	determine	VERB
inlawrev-21605	858	22	whether	whether	SCONJ
inlawrev-21605	858	23	land	land	NOUN
inlawrev-21605	858	24	is	be	AUX
inlawrev-21605	858	25	devoted	devote	VERB
inlawrev-21605	858	26	139	139	NUM
inlawrev-21605	858	27	.	.	PUNCT
inlawrev-21605	859	1	pub	pub	NOUN
inlawrev-21605	859	2	.	.	PUNCT
inlawrev-21605	860	1	l.	l.	PROPN
inlawrev-21605	860	2	no	no	INTJ
inlawrev-21605	860	3	.	.	PROPN
inlawrev-21605	861	1	146	146	NUM
inlawrev-21605	861	2	-	-	SYM
inlawrev-21605	861	3	2016	2016	NUM
inlawrev-21605	861	4	,	,	PUNCT
inlawrev-21605	861	5	§	§	PROPN
inlawrev-21605	861	6	13	13	NUM
inlawrev-21605	861	7	,	,	PUNCT
inlawrev-21605	861	8	2016	2016	NUM
inlawrev-21605	861	9	ind	ind	NOUN
inlawrev-21605	861	10	.	.	PUNCT
inlawrev-21605	862	1	acts	act	VERB
inlawrev-21605	862	2	1371	1371	NUM
inlawrev-21605	862	3	,	,	PUNCT
inlawrev-21605	862	4	1388	1388	NUM
inlawrev-21605	862	5	-	-	SYM
inlawrev-21605	862	6	91	91	NUM
inlawrev-21605	862	7	(	(	PUNCT
inlawrev-21605	862	8	amending	amend	VERB
inlawrev-21605	862	9	ind	ind	NOUN
inlawrev-21605	862	10	.	.	PUNCT
inlawrev-21605	863	1	code	code	PROPN
inlawrev-21605	863	2	§	§	PROPN
inlawrev-21605	863	3	6	6	NUM
inlawrev-21605	863	4	-	-	SYM
inlawrev-21605	863	5	8.13	8.13	NUM
inlawrev-21605	863	6	-	-	SYM
inlawrev-21605	863	7	25	25	NUM
inlawrev-21605	863	8	)	)	PUNCT
inlawrev-21605	863	9	.	.	PUNCT
inlawrev-21605	864	1	140	140	NUM
inlawrev-21605	864	2	.	.	PUNCT
inlawrev-21605	865	1	see	see	VERB
inlawrev-21605	865	2	indiana	indiana	PROPN
inlawrev-21605	865	3	appellate	appellate	PROPN
inlawrev-21605	865	4	opinions	opinion	NOUN
inlawrev-21605	865	5	archivetax	archivetax	NOUN
inlawrev-21605	865	6	court	court	NOUN
inlawrev-21605	865	7	,	,	PUNCT
inlawrev-21605	865	8	in.gov	in.gov	PROPN
inlawrev-21605	865	9	,	,	PUNCT
inlawrev-21605	865	10	http://www.in.gov/	http://www.in.gov/	PROPN
inlawrev-21605	865	11	judiciary	judiciary	NOUN
inlawrev-21605	865	12	/	/	SYM
inlawrev-21605	865	13	opinions	opinion	NOUN
inlawrev-21605	865	14	/	/	SYM
inlawrev-21605	865	15	archtax.html	archtax.html	PROPN
inlawrev-21605	866	1	[	[	X
inlawrev-21605	866	2	https://perma.cc/2y2m-snju	https://perma.cc/2y2m-snju	X
inlawrev-21605	866	3	]	]	X
inlawrev-21605	866	4	(	(	PUNCT
inlawrev-21605	866	5	last	last	ADJ
inlawrev-21605	866	6	visited	visit	VERB
inlawrev-21605	866	7	may	may	PROPN
inlawrev-21605	866	8	18	18	NUM
inlawrev-21605	866	9	,	,	PUNCT
inlawrev-21605	866	10	2017	2017	NUM
inlawrev-21605	866	11	)	)	PUNCT
inlawrev-21605	866	12	.	.	PUNCT
inlawrev-21605	867	1	141	141	NUM
inlawrev-21605	867	2	.	.	PUNCT
inlawrev-21605	868	1	i	i	PRON
inlawrev-21605	868	2	d.	d.	PROPN
inlawrev-21605	868	3	142	142	NUM
inlawrev-21605	868	4	.	.	PUNCT
inlawrev-21605	869	1	i	i	PRON
inlawrev-21605	869	2	d.	d.	PROPN
inlawrev-21605	869	3	143	143	NUM
inlawrev-21605	869	4	.	.	PUNCT
inlawrev-21605	870	1	48	48	NUM
inlawrev-21605	870	2	n.e.3d	n.e.3d	NUM
inlawrev-21605	870	3	928	928	NUM
inlawrev-21605	870	4	(	(	PUNCT
inlawrev-21605	870	5	ind	ind	NOUN
inlawrev-21605	870	6	.	.	PUNCT
inlawrev-21605	871	1	t.c	t.c	PROPN
inlawrev-21605	871	2	.	.	PROPN
inlawrev-21605	871	3	2016	2016	NUM
inlawrev-21605	871	4	)	)	PUNCT
inlawrev-21605	871	5	.	.	PUNCT
inlawrev-21605	872	1	144	144	NUM
inlawrev-21605	872	2	.	.	PUNCT
inlawrev-21605	873	1	i	i	PRON
inlawrev-21605	873	2	d.	d.	PROPN
inlawrev-21605	873	3	at	at	ADP
inlawrev-21605	873	4	929	929	NUM
inlawrev-21605	873	5	.	.	PUNCT
inlawrev-21605	874	1	145	145	NUM
inlawrev-21605	874	2	.	.	PUNCT
inlawrev-21605	875	1	i	i	PRON
inlawrev-21605	875	2	d.	d.	PROPN
inlawrev-21605	875	3	146	146	NUM
inlawrev-21605	875	4	.	.	PUNCT
inlawrev-21605	876	1	i	i	PRON
inlawrev-21605	876	2	d.	d.	PROPN
inlawrev-21605	876	3	147	147	NUM
inlawrev-21605	876	4	.	.	PUNCT
inlawrev-21605	877	1	i	i	PRON
inlawrev-21605	877	2	d.	d.	PROPN
inlawrev-21605	877	3	148	148	NUM
inlawrev-21605	877	4	.	.	PUNCT
inlawrev-21605	878	1	i	i	PRON
inlawrev-21605	878	2	d.	d.	PROPN
inlawrev-21605	878	3	149	149	NUM
inlawrev-21605	878	4	.	.	PUNCT
inlawrev-21605	879	1	i	i	PRON
inlawrev-21605	879	2	d.	d.	PROPN
inlawrev-21605	879	3	150	150	NUM
inlawrev-21605	879	4	.	.	PUNCT
inlawrev-21605	880	1	i	i	PRON
inlawrev-21605	880	2	d.	d.	PROPN
inlawrev-21605	880	3	at	at	ADP
inlawrev-21605	880	4	930	930	NUM
inlawrev-21605	880	5	(	(	PUNCT
inlawrev-21605	880	6	internal	internal	ADJ
inlawrev-21605	880	7	quotations	quotation	NOUN
inlawrev-21605	880	8	omitted	omit	VERB
inlawrev-21605	880	9	)	)	PUNCT
inlawrev-21605	880	10	.	.	PUNCT
inlawrev-21605	881	1	1420	1420	NUM
inlawrev-21605	881	2	indiana	indiana	PROPN
inlawrev-21605	881	3	law	law	PROPN
inlawrev-21605	881	4	review	review	NOUN
inlawrev-21605	881	5	[	[	X
inlawrev-21605	881	6	vol	vol	NOUN
inlawrev-21605	881	7	.	.	PUNCT
inlawrev-21605	882	1	50:1403	50:1403	NUM
inlawrev-21605	882	2	to	to	ADP
inlawrev-21605	882	3	that	that	DET
inlawrev-21605	882	4	agricultural	agricultural	ADJ
inlawrev-21605	882	5	use	use	NOUN
inlawrev-21605	882	6	.	.	PUNCT
inlawrev-21605	883	1	the	the	DET
inlawrev-21605	883	2	assessor	assessor	NOUN
inlawrev-21605	883	3	further	far	ADV
inlawrev-21605	883	4	argued	argue	VERB
inlawrev-21605	883	5	that	that	SCONJ
inlawrev-21605	883	6	because	because	SCONJ
inlawrev-21605	883	7	the	the	DET
inlawrev-21605	883	8	chavezes151	chavezes151	PROPN
inlawrev-21605	883	9	never	never	ADV
inlawrev-21605	883	10	harvested	harvest	VERB
inlawrev-21605	883	11	any	any	DET
inlawrev-21605	883	12	timber	timber	NOUN
inlawrev-21605	883	13	from	from	ADP
inlawrev-21605	883	14	the	the	DET
inlawrev-21605	883	15	property	property	NOUN
inlawrev-21605	883	16	,	,	PUNCT
inlawrev-21605	883	17	the	the	DET
inlawrev-21605	883	18	land	land	NOUN
inlawrev-21605	883	19	could	could	AUX
inlawrev-21605	883	20	not	not	PART
inlawrev-21605	883	21	have	have	AUX
inlawrev-21605	883	22	been	be	AUX
inlawrev-21605	883	23	devoted	devote	VERB
inlawrev-21605	883	24	to	to	ADP
inlawrev-21605	883	25	that	that	DET
inlawrev-21605	883	26	agricultural	agricultural	ADJ
inlawrev-21605	883	27	use	use	NOUN
inlawrev-21605	883	28	.	.	PUNCT
inlawrev-21605	884	1	again	again	ADV
inlawrev-21605	884	2	,	,	PUNCT
inlawrev-21605	884	3	the	the	DET
inlawrev-21605	884	4	tax	tax	NOUN
inlawrev-21605	884	5	court	court	NOUN
inlawrev-21605	884	6	explained	explain	VERB
inlawrev-21605	884	7	that	that	SCONJ
inlawrev-21605	884	8	timber	timber	NOUN
inlawrev-21605	884	9	harvests	harvest	NOUN
inlawrev-21605	884	10	are	be	AUX
inlawrev-21605	884	11	merely	merely	ADV
inlawrev-21605	884	12	one	one	NUM
inlawrev-21605	884	13	of	of	ADP
inlawrev-21605	884	14	the	the	DET
inlawrev-21605	884	15	factors	factor	NOUN
inlawrev-21605	884	16	considered	consider	VERB
inlawrev-21605	884	17	.	.	PUNCT
inlawrev-21605	885	1	152	152	NUM
inlawrev-21605	885	2	the	the	DET
inlawrev-21605	885	3	assessor	assessor	NOUN
inlawrev-21605	885	4	next	next	ADV
inlawrev-21605	885	5	argued	argue	VERB
inlawrev-21605	885	6	the	the	DET
inlawrev-21605	885	7	indiana	indiana	PROPN
inlawrev-21605	885	8	board	board	PROPN
inlawrev-21605	885	9	gave	give	VERB
inlawrev-21605	885	10	too	too	ADV
inlawrev-21605	885	11	much	much	ADJ
inlawrev-21605	885	12	weight	weight	NOUN
inlawrev-21605	885	13	to	to	ADP
inlawrev-21605	885	14	the	the	DET
inlawrev-21605	885	15	chavezes	chavez	NOUN
inlawrev-21605	885	16	’	'	PUNCT
inlawrev-21605	885	17	intent	intent	NOUN
inlawrev-21605	885	18	at	at	ADP
inlawrev-21605	885	19	the	the	DET
inlawrev-21605	885	20	time	time	NOUN
inlawrev-21605	885	21	of	of	ADP
inlawrev-21605	885	22	the	the	DET
inlawrev-21605	885	23	purchase	purchase	NOUN
inlawrev-21605	885	24	,	,	PUNCT
inlawrev-21605	885	25	which	which	PRON
inlawrev-21605	885	26	created	create	VERB
inlawrev-21605	885	27	an	an	DET
inlawrev-21605	885	28	“	"	PUNCT
inlawrev-21605	885	29	unworkable	unworkable	ADJ
inlawrev-21605	885	30	standard	standard	NOUN
inlawrev-21605	885	31	”	"	PUNCT
inlawrev-21605	885	32	that	that	PRON
inlawrev-21605	885	33	placed	place	VERB
inlawrev-21605	885	34	an	an	DET
inlawrev-21605	885	35	unmanageable	unmanageable	ADJ
inlawrev-21605	885	36	burden	burden	NOUN
inlawrev-21605	885	37	on	on	ADP
inlawrev-21605	885	38	assessors	assessor	NOUN
inlawrev-21605	885	39	.	.	PUNCT
inlawrev-21605	886	1	the	the	DET
inlawrev-21605	886	2	tax	tax	NOUN
inlawrev-21605	886	3	court153	court153	PROPN
inlawrev-21605	886	4	explained	explain	VERB
inlawrev-21605	886	5	the	the	DET
inlawrev-21605	886	6	assessor	assessor	NOUN
inlawrev-21605	886	7	’s	’s	PART
inlawrev-21605	886	8	remedy	remedy	NOUN
inlawrev-21605	886	9	for	for	ADP
inlawrev-21605	886	10	that	that	DET
inlawrev-21605	886	11	grievance	grievance	NOUN
inlawrev-21605	886	12	lies	lie	VERB
inlawrev-21605	886	13	with	with	ADP
inlawrev-21605	886	14	the	the	DET
inlawrev-21605	886	15	legislature	legislature	NOUN
inlawrev-21605	886	16	,	,	PUNCT
inlawrev-21605	886	17	and	and	CCONJ
inlawrev-21605	886	18	not	not	PART
inlawrev-21605	886	19	the	the	DET
inlawrev-21605	886	20	tax	tax	NOUN
inlawrev-21605	886	21	court	court	NOUN
inlawrev-21605	886	22	.	.	PUNCT
inlawrev-21605	887	1	finally	finally	ADV
inlawrev-21605	887	2	,	,	PUNCT
inlawrev-21605	887	3	the	the	DET
inlawrev-21605	887	4	assessor	assessor	NOUN
inlawrev-21605	887	5	argued	argue	VERB
inlawrev-21605	887	6	the	the	DET
inlawrev-21605	887	7	indiana	indiana	PROPN
inlawrev-21605	887	8	board	board	PROPN
inlawrev-21605	887	9	’s	’s	PART
inlawrev-21605	887	10	decision154	decision154	PROPN
inlawrev-21605	887	11	was	be	AUX
inlawrev-21605	887	12	not	not	PART
inlawrev-21605	887	13	supported	support	VERB
inlawrev-21605	887	14	by	by	ADP
inlawrev-21605	887	15	substantial	substantial	ADJ
inlawrev-21605	887	16	or	or	CCONJ
inlawrev-21605	887	17	reliable	reliable	ADJ
inlawrev-21605	887	18	evidence	evidence	NOUN
inlawrev-21605	887	19	because	because	SCONJ
inlawrev-21605	887	20	the	the	DET
inlawrev-21605	887	21	indiana	indiana	PROPN
inlawrev-21605	887	22	board	board	PROPN
inlawrev-21605	887	23	relied	rely	VERB
inlawrev-21605	887	24	“	"	PUNCT
inlawrev-21605	887	25	solely	solely	ADV
inlawrev-21605	887	26	on	on	ADP
inlawrev-21605	887	27	the	the	DET
inlawrev-21605	887	28	chavezes	chavez	NOUN
inlawrev-21605	887	29	’	'	PUNCT
inlawrev-21605	887	30	subjective	subjective	ADJ
inlawrev-21605	887	31	intent	intent	NOUN
inlawrev-21605	887	32	to	to	PART
inlawrev-21605	887	33	harvest	harvest	VERB
inlawrev-21605	887	34	the	the	DET
inlawrev-21605	887	35	trees	tree	NOUN
inlawrev-21605	887	36	at	at	ADP
inlawrev-21605	887	37	the	the	DET
inlawrev-21605	887	38	time	time	NOUN
inlawrev-21605	887	39	of	of	ADP
inlawrev-21605	887	40	purchase	purchase	NOUN
inlawrev-21605	887	41	.	.	PUNCT
inlawrev-21605	887	42	”	"	PUNCT
inlawrev-21605	888	1	the	the	DET
inlawrev-21605	888	2	tax	tax	NOUN
inlawrev-21605	888	3	court	court	NOUN
inlawrev-21605	888	4	found	find	VERB
inlawrev-21605	888	5	the	the	DET
inlawrev-21605	888	6	indiana	indiana	PROPN
inlawrev-21605	888	7	board	board	PROPN
inlawrev-21605	888	8	indeed	indeed	ADV
inlawrev-21605	888	9	analyzed	analyze	VERB
inlawrev-21605	888	10	the155	the155	PROPN
inlawrev-21605	888	11	various	various	ADJ
inlawrev-21605	888	12	factors	factor	NOUN
inlawrev-21605	888	13	when	when	SCONJ
inlawrev-21605	888	14	it	it	PRON
inlawrev-21605	888	15	determined	determine	VERB
inlawrev-21605	888	16	the	the	DET
inlawrev-21605	888	17	2.72	2.72	NUM
inlawrev-21605	888	18	acres	acre	NOUN
inlawrev-21605	888	19	were	be	AUX
inlawrev-21605	888	20	devoted	devote	VERB
inlawrev-21605	888	21	to	to	ADP
inlawrev-21605	888	22	an	an	DET
inlawrev-21605	888	23	agricultural	agricultural	ADJ
inlawrev-21605	888	24	use	use	NOUN
inlawrev-21605	888	25	.	.	PUNCT
inlawrev-21605	889	1	furthermore	furthermore	ADV
inlawrev-21605	889	2	,	,	PUNCT
inlawrev-21605	889	3	the	the	DET
inlawrev-21605	889	4	tax	tax	NOUN
inlawrev-21605	889	5	court	court	NOUN
inlawrev-21605	889	6	found	find	VERB
inlawrev-21605	889	7	“	"	PUNCT
inlawrev-21605	889	8	the	the	DET
inlawrev-21605	889	9	record	record	NOUN
inlawrev-21605	889	10	contains	contain	VERB
inlawrev-21605	889	11	more	more	ADJ
inlawrev-21605	889	12	than	than	ADP
inlawrev-21605	889	13	a156	a156	PROPN
inlawrev-21605	889	14	scintilla	scintilla	NOUN
inlawrev-21605	889	15	of	of	ADP
inlawrev-21605	889	16	supporting	support	VERB
inlawrev-21605	889	17	evidence	evidence	NOUN
inlawrev-21605	889	18	.	.	PUNCT
inlawrev-21605	889	19	”	"	PUNCT
inlawrev-21605	890	1	as	as	ADP
inlawrev-21605	890	2	such	such	ADJ
inlawrev-21605	890	3	,	,	PUNCT
inlawrev-21605	890	4	the	the	DET
inlawrev-21605	890	5	tax	tax	NOUN
inlawrev-21605	890	6	court	court	NOUN
inlawrev-21605	890	7	affirmed	affirm	VERB
inlawrev-21605	890	8	the	the	DET
inlawrev-21605	890	9	indiana157	indiana157	PROPN
inlawrev-21605	890	10	board	board	NOUN
inlawrev-21605	890	11	’s	’s	PART
inlawrev-21605	890	12	reclassification	reclassification	NOUN
inlawrev-21605	890	13	of	of	ADP
inlawrev-21605	890	14	the	the	DET
inlawrev-21605	890	15	chavezes	chavez	NOUN
inlawrev-21605	890	16	’	'	PUNCT
inlawrev-21605	890	17	2.72	2.72	NUM
inlawrev-21605	890	18	acres	acre	NOUN
inlawrev-21605	890	19	to	to	PART
inlawrev-21605	890	20	agricultural.158	agricultural.158	VERB
inlawrev-21605	890	21	2	2	NUM
inlawrev-21605	890	22	.	.	PUNCT
inlawrev-21605	891	1	m	m	PROPN
inlawrev-21605	891	2	arion	arion	PROPN
inlawrev-21605	891	3	county	county	NOUN
inlawrev-21605	891	4	assessor	assessor	NOUN
inlawrev-21605	891	5	v.	v.	PROPN
inlawrev-21605	891	6	simon	simon	PROPN
inlawrev-21605	891	7	debartolo	debartolo	PROPN
inlawrev-21605	891	8	g	g	PROPN
inlawrev-21605	891	9	roup	roup	PROPN
inlawrev-21605	891	10	,	,	PUNCT
inlawrev-21605	891	11	lp	lp	NOUN
inlawrev-21605	891	12	.	.	PUNCT
inlawrev-21605	892	1	—	—	PUNCT
inlawrev-21605	892	2	in	in	ADP
inlawrev-21605	892	3	2006	2006	NUM
inlawrev-21605	892	4	and159	and159	PROPN
inlawrev-21605	892	5	2007	2007	NUM
inlawrev-21605	892	6	,	,	PUNCT
inlawrev-21605	892	7	simon	simon	PROPN
inlawrev-21605	892	8	owned	own	VERB
inlawrev-21605	892	9	the	the	DET
inlawrev-21605	892	10	lafayette	lafayette	PROPN
inlawrev-21605	892	11	square	square	PROPN
inlawrev-21605	892	12	m	m	VERB
inlawrev-21605	892	13	all	all	PRON
inlawrev-21605	892	14	(	(	PUNCT
inlawrev-21605	892	15	the	the	DET
inlawrev-21605	892	16	“	"	PUNCT
inlawrev-21605	892	17	m	m	NOUN
inlawrev-21605	892	18	all	all	PRON
inlawrev-21605	892	19	”	"	PUNCT
inlawrev-21605	892	20	)	)	PUNCT
inlawrev-21605	892	21	,	,	PUNCT
inlawrev-21605	892	22	which	which	PRON
inlawrev-21605	892	23	they	they	PRON
inlawrev-21605	892	24	later160	later160	PROPN
inlawrev-21605	892	25	sold	sell	VERB
inlawrev-21605	892	26	to	to	ADP
inlawrev-21605	892	27	ashkenazy	ashkenazy	PROPN
inlawrev-21605	892	28	acquisition	acquisition	NOUN
inlawrev-21605	892	29	corporation	corporation	NOUN
inlawrev-21605	892	30	,	,	PUNCT
inlawrev-21605	892	31	in	in	ADP
inlawrev-21605	892	32	december	december	PROPN
inlawrev-21605	892	33	of	of	ADP
inlawrev-21605	892	34	2007	2007	NUM
inlawrev-21605	892	35	,	,	PUNCT
inlawrev-21605	892	36	for	for	ADP
inlawrev-21605	892	37	$	$	SYM
inlawrev-21605	892	38	18,000,000	18,000,000	NUM
inlawrev-21605	892	39	.	.	PUNCT
inlawrev-21605	893	1	“	"	PUNCT
inlawrev-21605	893	2	at	at	ADP
inlawrev-21605	893	3	the	the	DET
inlawrev-21605	893	4	time	time	NOUN
inlawrev-21605	893	5	of	of	ADP
inlawrev-21605	893	6	that	that	DET
inlawrev-21605	893	7	sale	sale	NOUN
inlawrev-21605	893	8	,	,	PUNCT
inlawrev-21605	893	9	simon	simon	PROPN
inlawrev-21605	893	10	had	have	AUX
inlawrev-21605	893	11	already	already	ADV
inlawrev-21605	893	12	initiated	initiate	VERB
inlawrev-21605	893	13	an161	an161	ADJ
inlawrev-21605	893	14	administrative	administrative	ADJ
inlawrev-21605	893	15	appeal	appeal	NOUN
inlawrev-21605	893	16	challenging	challenge	VERB
inlawrev-21605	893	17	the	the	DET
inlawrev-21605	893	18	m	m	VERB
inlawrev-21605	893	19	all	all	PRON
inlawrev-21605	893	20	’s	’s	PART
inlawrev-21605	893	21	2006	2006	NUM
inlawrev-21605	893	22	assessed	assessed	ADJ
inlawrev-21605	893	23	value	value	NOUN
inlawrev-21605	893	24	of	of	ADP
inlawrev-21605	893	25	$	$	SYM
inlawrev-21605	893	26	56,341,000	56,341,000	NUM
inlawrev-21605	893	27	.	.	PUNCT
inlawrev-21605	893	28	”	"	PUNCT
inlawrev-21605	894	1	w	w	NOUN
inlawrev-21605	894	2	hile	hile	NOUN
inlawrev-21605	894	3	that	that	DET
inlawrev-21605	894	4	appeal	appeal	NOUN
inlawrev-21605	894	5	was	be	AUX
inlawrev-21605	894	6	pending	pende	VERB
inlawrev-21605	894	7	with	with	ADP
inlawrev-21605	894	8	the	the	DET
inlawrev-21605	894	9	m	m	PROPN
inlawrev-21605	894	10	arion	arion	NOUN
inlawrev-21605	894	11	county162	county162	PROPN
inlawrev-21605	894	12	ptaboa	ptaboa	NOUN
inlawrev-21605	894	13	,	,	PUNCT
inlawrev-21605	894	14	simon	simon	PROPN
inlawrev-21605	894	15	initiated	initiate	VERB
inlawrev-21605	894	16	another	another	DET
inlawrev-21605	894	17	administrative	administrative	ADJ
inlawrev-21605	894	18	appeal	appeal	NOUN
inlawrev-21605	894	19	challenging	challenge	VERB
inlawrev-21605	894	20	the	the	DET
inlawrev-21605	894	21	m	m	VERB
inlawrev-21605	894	22	all	all	PRON
inlawrev-21605	894	23	’s	’s	ADJ
inlawrev-21605	894	24	2007	2007	NUM
inlawrev-21605	894	25	assessment	assessment	NOUN
inlawrev-21605	894	26	.	.	PUNCT
inlawrev-21605	895	1	the	the	DET
inlawrev-21605	895	2	ptaboa	ptaboa	NOUN
inlawrev-21605	895	3	reduced	reduce	VERB
inlawrev-21605	895	4	the	the	DET
inlawrev-21605	895	5	m	m	NOUN
inlawrev-21605	895	6	all	all	PRON
inlawrev-21605	895	7	’s	’s	PART
inlawrev-21605	895	8	2006	2006	NUM
inlawrev-21605	895	9	assessment	assessment	NOUN
inlawrev-21605	895	10	to163	to163	NOUN
inlawrev-21605	895	11	$	$	SYM
inlawrev-21605	895	12	28,000,100	28,000,100	NUM
inlawrev-21605	895	13	and	and	CCONJ
inlawrev-21605	895	14	the	the	DET
inlawrev-21605	895	15	2007	2007	NUM
inlawrev-21605	895	16	assessment	assessment	NOUN
inlawrev-21605	895	17	to	to	ADP
inlawrev-21605	895	18	$	$	SYM
inlawrev-21605	895	19	20,000,000	20,000,000	NUM
inlawrev-21605	895	20	.	.	PUNCT
inlawrev-21605	896	1	simon	simon	PROPN
inlawrev-21605	896	2	appealed	appeal	VERB
inlawrev-21605	896	3	to	to	ADP
inlawrev-21605	896	4	the164	the164	PROPN
inlawrev-21605	896	5	indiana	indiana	PROPN
inlawrev-21605	896	6	board	board	PROPN
inlawrev-21605	896	7	.	.	PUNCT
inlawrev-21605	897	1	at	at	ADP
inlawrev-21605	897	2	the	the	DET
inlawrev-21605	897	3	indiana	indiana	PROPN
inlawrev-21605	897	4	b	b	PROPN
inlawrev-21605	897	5	oard	oard	PROPN
inlawrev-21605	897	6	hearing	hearing	NOUN
inlawrev-21605	897	7	,	,	PUNCT
inlawrev-21605	897	8	simon	simon	PROPN
inlawrev-21605	897	9	presented	present	VERB
inlawrev-21605	897	10	testimonial	testimonial	ADJ
inlawrev-21605	897	11	evidence	evidence	NOUN
inlawrev-21605	897	12	demonstrating	demonstrate	VERB
inlawrev-21605	897	13	that	that	SCONJ
inlawrev-21605	897	14	it	it	PRON
inlawrev-21605	897	15	made	make	VERB
inlawrev-21605	897	16	a	a	DET
inlawrev-21605	897	17	call	call	NOUN
inlawrev-21605	897	18	for	for	ADP
inlawrev-21605	897	19	offers	offer	NOUN
inlawrev-21605	897	20	amongst	amongst	ADP
inlawrev-21605	897	21	potential	potential	ADJ
inlawrev-21605	897	22	buyers	buyer	NOUN
inlawrev-21605	897	23	in	in	ADP
inlawrev-21605	897	24	the	the	DET
inlawrev-21605	897	25	fall	fall	NOUN
inlawrev-21605	897	26	151	151	NUM
inlawrev-21605	897	27	.	.	PUNCT
inlawrev-21605	898	1	i	i	PRON
inlawrev-21605	898	2	d.	d.	PROPN
inlawrev-21605	898	3	at	at	ADP
inlawrev-21605	898	4	930	930	NUM
inlawrev-21605	898	5	-	-	SYM
inlawrev-21605	898	6	31	31	NUM
inlawrev-21605	898	7	.	.	PUNCT
inlawrev-21605	899	1	152	152	NUM
inlawrev-21605	899	2	.	.	PUNCT
inlawrev-21605	900	1	i	i	PRON
inlawrev-21605	900	2	d.	d.	PROPN
inlawrev-21605	900	3	at	at	ADP
inlawrev-21605	900	4	931	931	NUM
inlawrev-21605	900	5	.	.	PUNCT
inlawrev-21605	900	6	153	153	NUM
inlawrev-21605	900	7	.	.	PUNCT
inlawrev-21605	901	1	i	i	PRON
inlawrev-21605	901	2	d.	d.	PROPN
inlawrev-21605	901	3	154	154	NUM
inlawrev-21605	901	4	.	.	PUNCT
inlawrev-21605	902	1	i	i	PRON
inlawrev-21605	902	2	d.	d.	PROPN
inlawrev-21605	902	3	155	155	NUM
inlawrev-21605	902	4	.	.	PUNCT
inlawrev-21605	903	1	i	i	PRON
inlawrev-21605	903	2	d.	d.	PROPN
inlawrev-21605	903	3	156	156	NUM
inlawrev-21605	903	4	.	.	PUNCT
inlawrev-21605	904	1	i	i	PRON
inlawrev-21605	904	2	d.	d.	PROPN
inlawrev-21605	904	3	157	157	NUM
inlawrev-21605	904	4	.	.	PUNCT
inlawrev-21605	905	1	i	i	PRON
inlawrev-21605	905	2	d.	d.	PROPN
inlawrev-21605	905	3	158	158	NUM
inlawrev-21605	905	4	.	.	PUNCT
inlawrev-21605	906	1	i	i	PRON
inlawrev-21605	906	2	d.	d.	PROPN
inlawrev-21605	906	3	at	at	ADP
inlawrev-21605	906	4	932	932	NUM
inlawrev-21605	906	5	.	.	PUNCT
inlawrev-21605	906	6	159	159	NUM
inlawrev-21605	906	7	.	.	X
inlawrev-21605	906	8	52	52	NUM
inlawrev-21605	906	9	n.e.3d	n.e.3d	NUM
inlawrev-21605	906	10	65	65	NUM
inlawrev-21605	906	11	(	(	PUNCT
inlawrev-21605	906	12	ind	ind	NOUN
inlawrev-21605	906	13	.	.	PUNCT
inlawrev-21605	907	1	t.c	t.c	PROPN
inlawrev-21605	907	2	.	.	PROPN
inlawrev-21605	907	3	2016	2016	NUM
inlawrev-21605	907	4	)	)	PUNCT
inlawrev-21605	907	5	.	.	PUNCT
inlawrev-21605	908	1	160	160	NUM
inlawrev-21605	908	2	.	.	PUNCT
inlawrev-21605	909	1	i	i	PRON
inlawrev-21605	909	2	d.	d.	PROPN
inlawrev-21605	909	3	at	at	ADP
inlawrev-21605	909	4	66	66	NUM
inlawrev-21605	909	5	(	(	PUNCT
inlawrev-21605	909	6	“	"	PUNCT
inlawrev-21605	909	7	[	[	X
inlawrev-21605	909	8	t]he	t]he	ADJ
inlawrev-21605	909	9	mall	mall	NOUN
inlawrev-21605	909	10	was	be	AUX
inlawrev-21605	909	11	owned	own	VERB
inlawrev-21605	909	12	by	by	ADP
inlawrev-21605	909	13	simon	simon	PROPN
inlawrev-21605	909	14	debartolo	debartolo	PROPN
inlawrev-21605	909	15	group	group	PROPN
inlawrev-21605	909	16	,	,	PUNCT
inlawrev-21605	909	17	lp	lp	PROPN
inlawrev-21605	909	18	;	;	PUNCT
inlawrev-21605	909	19	debartolo	debartolo	PROPN
inlawrev-21605	909	20	realty	realty	PROPN
inlawrev-21605	909	21	partnership	partnership	PROPN
inlawrev-21605	909	22	,	,	PUNCT
inlawrev-21605	909	23	lp	lp	NOUN
inlawrev-21605	909	24	;	;	PUNCT
inlawrev-21605	909	25	and	and	CCONJ
inlawrev-21605	909	26	spg	spg	PROPN
inlawrev-21605	909	27	lafayette	lafayette	PROPN
inlawrev-21605	909	28	square	square	PROPN
inlawrev-21605	909	29	,	,	PUNCT
inlawrev-21605	909	30	llc	llc	PROPN
inlawrev-21605	909	31	;	;	PUNCT
inlawrev-21605	909	32	all	all	DET
inlawrev-21605	909	33	three	three	NUM
inlawrev-21605	909	34	were	be	AUX
inlawrev-21605	909	35	a	a	DET
inlawrev-21605	909	36	part	part	NOUN
inlawrev-21605	909	37	of	of	ADP
inlawrev-21605	909	38	the	the	DET
inlawrev-21605	909	39	simon	simon	PROPN
inlawrev-21605	909	40	property	property	PROPN
inlawrev-21605	909	41	group	group	NOUN
inlawrev-21605	909	42	(	(	PUNCT
inlawrev-21605	909	43	collectively	collectively	ADV
inlawrev-21605	909	44	,	,	PUNCT
inlawrev-21605	909	45	‘	'	PUNCT
inlawrev-21605	909	46	simon	simon	NOUN
inlawrev-21605	909	47	’	'	PUNCT
inlawrev-21605	909	48	)	)	PUNCT
inlawrev-21605	909	49	.	.	PUNCT
inlawrev-21605	909	50	”	"	PUNCT
inlawrev-21605	909	51	)	)	PUNCT
inlawrev-21605	909	52	.	.	PUNCT
inlawrev-21605	910	1	161	161	NUM
inlawrev-21605	910	2	.	.	PUNCT
inlawrev-21605	911	1	i	i	PRON
inlawrev-21605	911	2	d.	d.	PROPN
inlawrev-21605	911	3	162	162	NUM
inlawrev-21605	911	4	.	.	PUNCT
inlawrev-21605	912	1	i	i	PRON
inlawrev-21605	912	2	d.	d.	PROPN
inlawrev-21605	912	3	163	163	NUM
inlawrev-21605	912	4	.	.	PUNCT
inlawrev-21605	913	1	i	i	PRON
inlawrev-21605	913	2	d.	d.	PROPN
inlawrev-21605	913	3	the	the	DET
inlawrev-21605	913	4	2007	2007	NUM
inlawrev-21605	913	5	assessed	assessed	ADJ
inlawrev-21605	913	6	value	value	NOUN
inlawrev-21605	913	7	was	be	AUX
inlawrev-21605	913	8	not	not	PART
inlawrev-21605	913	9	provided	provide	VERB
inlawrev-21605	913	10	in	in	ADP
inlawrev-21605	913	11	the	the	DET
inlawrev-21605	913	12	certified	certify	VERB
inlawrev-21605	913	13	administrative	administrative	ADJ
inlawrev-21605	913	14	record	record	NOUN
inlawrev-21605	913	15	.	.	PUNCT
inlawrev-21605	914	1	164	164	NUM
inlawrev-21605	914	2	.	.	PUNCT
inlawrev-21605	915	1	i	i	PRON
inlawrev-21605	915	2	d.	d.	PROPN
inlawrev-21605	915	3	2017	2017	NUM
inlawrev-21605	915	4	]	]	PUNCT
inlawrev-21605	915	5	taxation	taxation	NOUN
inlawrev-21605	915	6	1421	1421	NUM
inlawrev-21605	915	7	of	of	ADP
inlawrev-21605	915	8	2007	2007	NUM
inlawrev-21605	915	9	.	.	PUNCT
inlawrev-21605	916	1	on	on	ADP
inlawrev-21605	916	2	december	december	PROPN
inlawrev-21605	916	3	27	27	NUM
inlawrev-21605	916	4	,	,	PUNCT
inlawrev-21605	916	5	2007	2007	NUM
inlawrev-21605	916	6	,	,	PUNCT
inlawrev-21605	916	7	simon	simon	PROPN
inlawrev-21605	916	8	closed	close	VERB
inlawrev-21605	916	9	on	on	ADP
inlawrev-21605	916	10	the	the	DET
inlawrev-21605	916	11	m	m	VERB
inlawrev-21605	916	12	all	all	PRON
inlawrev-21605	916	13	’s	’s	PART
inlawrev-21605	916	14	sale	sale	NOUN
inlawrev-21605	916	15	to165	to165	ADV
inlawrev-21605	916	16	ashkenazy	ashkenazy	ADV
inlawrev-21605	916	17	.	.	PUNCT
inlawrev-21605	917	1	further	far	ADV
inlawrev-21605	917	2	,	,	PUNCT
inlawrev-21605	917	3	simon	simon	PROPN
inlawrev-21605	917	4	presented	present	VERB
inlawrev-21605	917	5	an	an	DET
inlawrev-21605	917	6	analysis	analysis	NOUN
inlawrev-21605	917	7	prepared	prepare	VERB
inlawrev-21605	917	8	by	by	ADP
inlawrev-21605	917	9	sara	sara	PROPN
inlawrev-21605	917	10	coers	coer	NOUN
inlawrev-21605	917	11	,	,	PUNCT
inlawrev-21605	917	12	a166	a166	PROPN
inlawrev-21605	917	13	certified	certified	ADJ
inlawrev-21605	917	14	appraiser	appraiser	NOUN
inlawrev-21605	917	15	.	.	PUNCT
inlawrev-21605	918	1	coers	coer	NOUN
inlawrev-21605	918	2	verified	verify	VERB
inlawrev-21605	918	3	the	the	DET
inlawrev-21605	918	4	terms	term	NOUN
inlawrev-21605	918	5	of	of	ADP
inlawrev-21605	918	6	the	the	DET
inlawrev-21605	918	7	sale	sale	NOUN
inlawrev-21605	918	8	and	and	CCONJ
inlawrev-21605	918	9	concluded	conclude	VERB
inlawrev-21605	918	10	the	the	DET
inlawrev-21605	918	11	sale167	sale167	PROPN
inlawrev-21605	918	12	was	be	AUX
inlawrev-21605	918	13	an	an	DET
inlawrev-21605	918	14	arm’s	arm’s	NUM
inlawrev-21605	918	15	-	-	PUNCT
inlawrev-21605	918	16	length	length	NOUN
inlawrev-21605	918	17	transaction	transaction	NOUN
inlawrev-21605	918	18	.	.	PUNCT
inlawrev-21605	919	1	coers	coer	NOUN
inlawrev-21605	919	2	also	also	ADV
inlawrev-21605	919	3	provided	provide	VERB
inlawrev-21605	919	4	trending	trending	NOUN
inlawrev-21605	919	5	factors	factor	NOUN
inlawrev-21605	919	6	,	,	PUNCT
inlawrev-21605	919	7	which	which	PRON
inlawrev-21605	919	8	simons	simon	NOUN
inlawrev-21605	919	9	used	use	VERB
inlawrev-21605	919	10	to	to	PART
inlawrev-21605	919	11	determine	determine	VERB
inlawrev-21605	919	12	the	the	DET
inlawrev-21605	919	13	m	m	NOUN
inlawrev-21605	919	14	all	all	PRON
inlawrev-21605	919	15	’s	’s	ADJ
inlawrev-21605	919	16	2006	2006	NUM
inlawrev-21605	919	17	assessment	assessment	NOUN
inlawrev-21605	919	18	should	should	AUX
inlawrev-21605	919	19	have	have	AUX
inlawrev-21605	919	20	been	be	AUX
inlawrev-21605	919	21	$	$	SYM
inlawrev-21605	919	22	15,281,398	15,281,398	NUM
inlawrev-21605	919	23	and	and	CCONJ
inlawrev-21605	919	24	the	the	DET
inlawrev-21605	919	25	2007	2007	NUM
inlawrev-21605	919	26	assessment	assessment	NOUN
inlawrev-21605	919	27	should	should	AUX
inlawrev-21605	919	28	have	have	AUX
inlawrev-21605	919	29	been	be	AUX
inlawrev-21605	919	30	$	$	SYM
inlawrev-21605	919	31	16,849,758	16,849,758	NUM
inlawrev-21605	919	32	.	.	PUNCT
inlawrev-21605	920	1	the168	the168	NOUN
inlawrev-21605	920	2	assessor	assessor	NOUN
inlawrev-21605	920	3	responded	respond	VERB
inlawrev-21605	920	4	by	by	ADP
inlawrev-21605	920	5	challenging	challenge	VERB
inlawrev-21605	920	6	aspects	aspect	NOUN
inlawrev-21605	920	7	of	of	ADP
inlawrev-21605	920	8	simon	simon	PROPN
inlawrev-21605	920	9	’s	’s	PART
inlawrev-21605	920	10	evidence	evidence	NOUN
inlawrev-21605	920	11	.	.	PUNCT
inlawrev-21605	921	1	specifically,169	specifically,169	PROPN
inlawrev-21605	921	2	the	the	DET
inlawrev-21605	921	3	assessor	assessor	NOUN
inlawrev-21605	921	4	’s	’s	PART
inlawrev-21605	921	5	deputy	deputy	NOUN
inlawrev-21605	921	6	claimed	claim	VERB
inlawrev-21605	921	7	that	that	SCONJ
inlawrev-21605	921	8	the	the	DET
inlawrev-21605	921	9	sale	sale	NOUN
inlawrev-21605	921	10	of	of	ADP
inlawrev-21605	921	11	the	the	DET
inlawrev-21605	921	12	mall	mall	NOUN
inlawrev-21605	921	13	might	might	AUX
inlawrev-21605	921	14	not	not	PART
inlawrev-21605	921	15	have	have	AUX
inlawrev-21605	921	16	been	be	AUX
inlawrev-21605	921	17	an	an	DET
inlawrev-21605	921	18	arm’s	arm’s	NUM
inlawrev-21605	921	19	-	-	PUNCT
inlawrev-21605	921	20	length	length	NOUN
inlawrev-21605	921	21	transaction	transaction	NOUN
inlawrev-21605	921	22	,	,	PUNCT
inlawrev-21605	921	23	the	the	DET
inlawrev-21605	921	24	m	m	VERB
inlawrev-21605	921	25	all	all	PRON
inlawrev-21605	921	26	was	be	AUX
inlawrev-21605	921	27	worth	worth	ADJ
inlawrev-21605	921	28	more	more	ADV
inlawrev-21605	921	29	prior	prior	ADV
inlawrev-21605	921	30	to	to	ADP
inlawrev-21605	921	31	the	the	DET
inlawrev-21605	921	32	sale	sale	NOUN
inlawrev-21605	921	33	because	because	SCONJ
inlawrev-21605	921	34	the	the	DET
inlawrev-21605	921	35	m	m	VERB
inlawrev-21605	921	36	all	all	PRON
inlawrev-21605	921	37	’s	’s	PART
inlawrev-21605	921	38	performance	performance	NOUN
inlawrev-21605	921	39	declined	decline	VERB
inlawrev-21605	921	40	gradually	gradually	ADV
inlawrev-21605	921	41	over	over	ADP
inlawrev-21605	921	42	time	time	NOUN
inlawrev-21605	921	43	,	,	PUNCT
inlawrev-21605	921	44	the	the	DET
inlawrev-21605	921	45	trending	trend	VERB
inlawrev-21605	921	46	factors	factor	NOUN
inlawrev-21605	921	47	were	be	AUX
inlawrev-21605	921	48	not	not	PART
inlawrev-21605	921	49	properly	properly	ADV
inlawrev-21605	921	50	calculated	calculate	VERB
inlawrev-21605	921	51	,	,	PUNCT
inlawrev-21605	921	52	and	and	CCONJ
inlawrev-21605	921	53	the	the	DET
inlawrev-21605	921	54	m	m	VERB
inlawrev-21605	921	55	all	all	PRON
inlawrev-21605	921	56	’s	’s	PART
inlawrev-21605	921	57	sales	sale	NOUN
inlawrev-21605	921	58	price	price	NOUN
inlawrev-21605	921	59	could	could	AUX
inlawrev-21605	921	60	not	not	PART
inlawrev-21605	921	61	reflect	reflect	VERB
inlawrev-21605	921	62	its	its	PRON
inlawrev-21605	921	63	2006	2006	NUM
inlawrev-21605	921	64	and	and	CCONJ
inlawrev-21605	921	65	2007	2007	NUM
inlawrev-21605	921	66	market	market	NOUN
inlawrev-21605	921	67	value	value	NOUN
inlawrev-21605	921	68	-	-	PUNCT
inlawrev-21605	921	69	in	in	ADP
inlawrev-21605	921	70	-	-	PUNCT
inlawrev-21605	921	71	use	use	NOUN
inlawrev-21605	921	72	because	because	SCONJ
inlawrev-21605	921	73	ashkenazy	ashkenazy	ADV
inlawrev-21605	921	74	was	be	AUX
inlawrev-21605	921	75	not	not	PART
inlawrev-21605	921	76	using	use	VERB
inlawrev-21605	921	77	the	the	DET
inlawrev-21605	921	78	m	m	NOUN
inlawrev-21605	921	79	all	all	PRON
inlawrev-21605	921	80	in	in	ADP
inlawrev-21605	921	81	the	the	DET
inlawrev-21605	921	82	same	same	ADJ
inlawrev-21605	921	83	manner	manner	NOUN
inlawrev-21605	921	84	as	as	ADP
inlawrev-21605	921	85	simon	simon	PROPN
inlawrev-21605	921	86	.	.	PUNCT
inlawrev-21605	922	1	the	the	DET
inlawrev-21605	922	2	a	a	DET
inlawrev-21605	922	3	ssessor	ssessor	NOUN
inlawrev-21605	922	4	asserted	assert	VERB
inlawrev-21605	922	5	that	that	SCONJ
inlawrev-21605	922	6	an	an	DET
inlawrev-21605	922	7	income	income	NOUN
inlawrev-21605	922	8	approach	approach	NOUN
inlawrev-21605	922	9	was	be	AUX
inlawrev-21605	922	10	more170	more170	ADV
inlawrev-21605	922	11	proper	proper	ADJ
inlawrev-21605	922	12	and	and	CCONJ
inlawrev-21605	922	13	submitted	submit	VERB
inlawrev-21605	922	14	a	a	DET
inlawrev-21605	922	15	valuation	valuation	NOUN
inlawrev-21605	922	16	of	of	ADP
inlawrev-21605	922	17	$	$	SYM
inlawrev-21605	922	18	34,600,000	34,600,000	NUM
inlawrev-21605	922	19	for	for	ADP
inlawrev-21605	922	20	2006	2006	NUM
inlawrev-21605	922	21	and	and	CCONJ
inlawrev-21605	922	22	$	$	SYM
inlawrev-21605	922	23	30,800,000	30,800,000	NUM
inlawrev-21605	922	24	for	for	ADP
inlawrev-21605	922	25	2007.171	2007.171	NUM
inlawrev-21605	922	26	on	on	ADP
inlawrev-21605	922	27	october	october	PROPN
inlawrev-21605	922	28	3	3	NUM
inlawrev-21605	922	29	,	,	PUNCT
inlawrev-21605	922	30	2012	2012	NUM
inlawrev-21605	922	31	,	,	PUNCT
inlawrev-21605	922	32	the	the	DET
inlawrev-21605	922	33	indiana	indiana	PROPN
inlawrev-21605	922	34	board	board	PROPN
inlawrev-21605	922	35	found	find	VERB
inlawrev-21605	922	36	the	the	DET
inlawrev-21605	922	37	m	m	NOUN
inlawrev-21605	922	38	all	all	PRON
inlawrev-21605	922	39	’s	’s	ADJ
inlawrev-21605	922	40	december	december	PROPN
inlawrev-21605	922	41	2007	2007	NUM
inlawrev-21605	922	42	sales	sale	NOUN
inlawrev-21605	922	43	price	price	NOUN
inlawrev-21605	922	44	of	of	ADP
inlawrev-21605	922	45	$	$	SYM
inlawrev-21605	922	46	18,000,000	18,000,000	NUM
inlawrev-21605	922	47	was	be	AUX
inlawrev-21605	922	48	the	the	DET
inlawrev-21605	922	49	best	good	ADJ
inlawrev-21605	922	50	indication	indication	NOUN
inlawrev-21605	922	51	of	of	ADP
inlawrev-21605	922	52	its	its	PRON
inlawrev-21605	922	53	market	market	NOUN
inlawrev-21605	922	54	value	value	NOUN
inlawrev-21605	922	55	as	as	ADP
inlawrev-21605	922	56	of	of	ADP
inlawrev-21605	922	57	that	that	DET
inlawrev-21605	922	58	date	date	NOUN
inlawrev-21605	922	59	.	.	PUNCT
inlawrev-21605	923	1	therefore	therefore	ADV
inlawrev-21605	923	2	,	,	PUNCT
inlawrev-21605	923	3	the	the	DET
inlawrev-21605	923	4	indiana	indiana	PROPN
inlawrev-21605	923	5	board	board	PROPN
inlawrev-21605	923	6	held	hold	VERB
inlawrev-21605	923	7	simon	simon	PROPN
inlawrev-21605	923	8	’s	’s	PART
inlawrev-21605	923	9	evidence	evidence	NOUN
inlawrev-21605	923	10	established	establish	VERB
inlawrev-21605	923	11	a	a	DET
inlawrev-21605	923	12	prima172	prima172	PROPN
inlawrev-21605	923	13	facie	facie	NOUN
inlawrev-21605	923	14	case	case	NOUN
inlawrev-21605	923	15	that	that	SCONJ
inlawrev-21605	923	16	the	the	DET
inlawrev-21605	923	17	m	m	VERB
inlawrev-21605	923	18	all	all	PRON
inlawrev-21605	923	19	’s	’s	ADJ
inlawrev-21605	923	20	assessment	assessment	NOUN
inlawrev-21605	923	21	should	should	AUX
inlawrev-21605	923	22	have	have	AUX
inlawrev-21605	923	23	been	be	AUX
inlawrev-21605	923	24	$	$	SYM
inlawrev-21605	923	25	15,281,398	15,281,398	NUM
inlawrev-21605	923	26	in	in	ADP
inlawrev-21605	923	27	2006	2006	NUM
inlawrev-21605	923	28	and	and	CCONJ
inlawrev-21605	923	29	$	$	SYM
inlawrev-21605	923	30	16,849,758	16,849,758	NUM
inlawrev-21605	923	31	in	in	ADP
inlawrev-21605	923	32	2007	2007	NUM
inlawrev-21605	923	33	.	.	PUNCT
inlawrev-21605	924	1	the	the	DET
inlawrev-21605	924	2	indiana	indiana	PROPN
inlawrev-21605	924	3	board	board	PROPN
inlawrev-21605	924	4	further	far	ADV
inlawrev-21605	924	5	found	find	VERB
inlawrev-21605	924	6	the	the	DET
inlawrev-21605	924	7	assessor	assessor	NOUN
inlawrev-21605	924	8	’s	’s	PART
inlawrev-21605	924	9	evidence173	evidence173	PROPN
inlawrev-21605	924	10	had	have	AUX
inlawrev-21605	924	11	failed	fail	VERB
inlawrev-21605	924	12	to	to	PART
inlawrev-21605	924	13	rebut	rebut	VERB
inlawrev-21605	924	14	simon	simon	PROPN
inlawrev-21605	924	15	’s	’s	PART
inlawrev-21605	924	16	prima	prima	PROPN
inlawrev-21605	924	17	facie	facie	NOUN
inlawrev-21605	924	18	showing	show	VERB
inlawrev-21605	924	19	because	because	SCONJ
inlawrev-21605	924	20	,	,	PUNCT
inlawrev-21605	924	21	in	in	ADP
inlawrev-21605	924	22	part	part	NOUN
inlawrev-21605	924	23	,	,	PUNCT
inlawrev-21605	924	24	the	the	DET
inlawrev-21605	924	25	assessor	assessor	NOUN
inlawrev-21605	924	26	’s	’s	PART
inlawrev-21605	924	27	own	own	ADJ
inlawrev-21605	924	28	evidence	evidence	NOUN
inlawrev-21605	924	29	had	have	AUX
inlawrev-21605	924	30	shown	show	VERB
inlawrev-21605	924	31	the	the	DET
inlawrev-21605	924	32	m	m	NOUN
inlawrev-21605	924	33	all	all	PRON
inlawrev-21605	924	34	’s	’s	PART
inlawrev-21605	924	35	performance	performance	NOUN
inlawrev-21605	924	36	was	be	AUX
inlawrev-21605	924	37	stable	stable	ADJ
inlawrev-21605	924	38	,	,	PUNCT
inlawrev-21605	924	39	the	the	DET
inlawrev-21605	924	40	deputy	deputy	NOUN
inlawrev-21605	924	41	erred	err	VERB
inlawrev-21605	924	42	in	in	ADP
inlawrev-21605	924	43	relying	rely	VERB
inlawrev-21605	924	44	on	on	ADP
inlawrev-21605	924	45	the	the	DET
inlawrev-21605	924	46	m	m	NOUN
inlawrev-21605	924	47	all	all	PRON
inlawrev-21605	924	48	’s	’s	PART
inlawrev-21605	924	49	actual	actual	ADJ
inlawrev-21605	924	50	income	income	NOUN
inlawrev-21605	924	51	and	and	CCONJ
inlawrev-21605	924	52	expenses	expense	NOUN
inlawrev-21605	924	53	,	,	PUNCT
inlawrev-21605	924	54	and	and	CCONJ
inlawrev-21605	924	55	the	the	DET
inlawrev-21605	924	56	deputy	deputy	NOUN
inlawrev-21605	924	57	failed	fail	VERB
inlawrev-21605	924	58	to	to	PART
inlawrev-21605	924	59	provide	provide	VERB
inlawrev-21605	924	60	any	any	DET
inlawrev-21605	924	61	support	support	NOUN
inlawrev-21605	924	62	for	for	ADP
inlawrev-21605	924	63	the	the	DET
inlawrev-21605	924	64	capitalization	capitalization	NOUN
inlawrev-21605	924	65	rates	rate	NOUN
inlawrev-21605	924	66	used	use	VERB
inlawrev-21605	924	67	in	in	ADP
inlawrev-21605	924	68	her	her	PRON
inlawrev-21605	924	69	income	income	NOUN
inlawrev-21605	924	70	approach	approach	NOUN
inlawrev-21605	924	71	valuation	valuation	NOUN
inlawrev-21605	924	72	.	.	PUNCT
inlawrev-21605	925	1	the	the	DET
inlawrev-21605	925	2	assessor	assessor	NOUN
inlawrev-21605	925	3	appealed	appeal	VERB
inlawrev-21605	925	4	to	to	ADP
inlawrev-21605	925	5	the	the	DET
inlawrev-21605	925	6	indiana	indiana	PROPN
inlawrev-21605	925	7	tax	tax	NOUN
inlawrev-21605	925	8	court.174	court.174	PROPN
inlawrev-21605	925	9	on	on	ADP
inlawrev-21605	925	10	appeal	appeal	NOUN
inlawrev-21605	925	11	,	,	PUNCT
inlawrev-21605	925	12	the	the	DET
inlawrev-21605	925	13	assessor	assessor	NOUN
inlawrev-21605	925	14	argued	argue	VERB
inlawrev-21605	925	15	the	the	DET
inlawrev-21605	925	16	indiana	indiana	PROPN
inlawrev-21605	925	17	board	board	PROPN
inlawrev-21605	925	18	’s	’s	PART
inlawrev-21605	925	19	final	final	ADJ
inlawrev-21605	925	20	determination	determination	NOUN
inlawrev-21605	925	21	was	be	AUX
inlawrev-21605	925	22	not	not	PART
inlawrev-21605	925	23	in	in	ADP
inlawrev-21605	925	24	accordance	accordance	NOUN
inlawrev-21605	925	25	with	with	ADP
inlawrev-21605	925	26	the	the	DET
inlawrev-21605	925	27	law	law	NOUN
inlawrev-21605	925	28	and	and	CCONJ
inlawrev-21605	925	29	constituted	constitute	VERB
inlawrev-21605	925	30	an	an	DET
inlawrev-21605	925	31	abuse	abuse	NOUN
inlawrev-21605	925	32	of	of	ADP
inlawrev-21605	925	33	discretion	discretion	NOUN
inlawrev-21605	925	34	because	because	SCONJ
inlawrev-21605	925	35	it	it	PRON
inlawrev-21605	925	36	was	be	AUX
inlawrev-21605	925	37	not	not	PART
inlawrev-21605	925	38	supported	support	VERB
inlawrev-21605	925	39	by	by	ADP
inlawrev-21605	925	40	substantial	substantial	ADJ
inlawrev-21605	925	41	or	or	CCONJ
inlawrev-21605	925	42	reliable	reliable	ADJ
inlawrev-21605	925	43	evidence	evidence	NOUN
inlawrev-21605	925	44	.	.	PUNCT
inlawrev-21605	926	1	the	the	DET
inlawrev-21605	926	2	assessor	assessor	NOUN
inlawrev-21605	926	3	submitted175	submitted175	PROPN
inlawrev-21605	926	4	a	a	DET
inlawrev-21605	926	5	two	two	NUM
inlawrev-21605	926	6	-	-	PUNCT
inlawrev-21605	926	7	sentence	sentence	NOUN
inlawrev-21605	926	8	argument	argument	NOUN
inlawrev-21605	926	9	in	in	ADP
inlawrev-21605	926	10	support	support	NOUN
inlawrev-21605	926	11	of	of	ADP
inlawrev-21605	926	12	the	the	DET
inlawrev-21605	926	13	claim	claim	NOUN
inlawrev-21605	926	14	that	that	SCONJ
inlawrev-21605	926	15	the	the	DET
inlawrev-21605	926	16	final	final	ADJ
inlawrev-21605	926	17	determination	determination	NOUN
inlawrev-21605	926	18	was	be	AUX
inlawrev-21605	926	19	not	not	PART
inlawrev-21605	926	20	in	in	ADP
inlawrev-21605	926	21	accordance	accordance	NOUN
inlawrev-21605	926	22	with	with	ADP
inlawrev-21605	926	23	the	the	DET
inlawrev-21605	926	24	law	law	NOUN
inlawrev-21605	926	25	.	.	PUNCT
inlawrev-21605	927	1	the	the	DET
inlawrev-21605	927	2	tax	tax	NOUN
inlawrev-21605	927	3	court	court	NOUN
inlawrev-21605	927	4	stated	state	VERB
inlawrev-21605	927	5	the	the	DET
inlawrev-21605	927	6	argument176	argument176	PROPN
inlawrev-21605	927	7	“	"	PUNCT
inlawrev-21605	927	8	warrant[ed	warrant[ed	PROPN
inlawrev-21605	927	9	]	]	PUNCT
inlawrev-21605	927	10	no	no	DET
inlawrev-21605	927	11	attention	attention	NOUN
inlawrev-21605	927	12	from	from	ADP
inlawrev-21605	927	13	the	the	DET
inlawrev-21605	927	14	court	court	NOUN
inlawrev-21605	927	15	.	.	PUNCT
inlawrev-21605	928	1	”177	”177	PROPN
inlawrev-21605	928	2	t	t	PROPN
inlawrev-21605	928	3	he	he	PRON
inlawrev-21605	928	4	a	a	DET
inlawrev-21605	928	5	ssessor	ssessor	NOUN
inlawrev-21605	928	6	further	far	ADV
inlawrev-21605	928	7	contended	contend	VERB
inlawrev-21605	928	8	the	the	DET
inlawrev-21605	928	9	indiana	indiana	PROPN
inlawrev-21605	928	10	board	board	PROPN
inlawrev-21605	928	11	erroneously	erroneously	ADV
inlawrev-21605	928	12	relied	rely	VERB
inlawrev-21605	928	13	upon	upon	SCONJ
inlawrev-21605	928	14	165	165	NUM
inlawrev-21605	928	15	.	.	PUNCT
inlawrev-21605	929	1	i	i	PRON
inlawrev-21605	929	2	d.	d.	PROPN
inlawrev-21605	929	3	at	at	ADP
inlawrev-21605	929	4	66	66	NUM
inlawrev-21605	929	5	-	-	SYM
inlawrev-21605	929	6	67	67	NUM
inlawrev-21605	929	7	.	.	PUNCT
inlawrev-21605	929	8	166	166	NUM
inlawrev-21605	929	9	.	.	PUNCT
inlawrev-21605	930	1	i	i	PRON
inlawrev-21605	930	2	d.	d.	PROPN
inlawrev-21605	930	3	at	at	ADP
inlawrev-21605	930	4	67	67	NUM
inlawrev-21605	930	5	.	.	PUNCT
inlawrev-21605	930	6	167	167	NUM
inlawrev-21605	930	7	.	.	PUNCT
inlawrev-21605	931	1	i	i	PRON
inlawrev-21605	931	2	d.	d.	PROPN
inlawrev-21605	931	3	168	168	NUM
inlawrev-21605	931	4	.	.	PUNCT
inlawrev-21605	932	1	i	i	PRON
inlawrev-21605	932	2	d.	d.	PROPN
inlawrev-21605	932	3	169	169	NUM
inlawrev-21605	932	4	.	.	PUNCT
inlawrev-21605	933	1	i	i	PRON
inlawrev-21605	933	2	d.	d.	PROPN
inlawrev-21605	933	3	170	170	NUM
inlawrev-21605	933	4	.	.	PUNCT
inlawrev-21605	934	1	i	i	PRON
inlawrev-21605	934	2	d.	d.	PROPN
inlawrev-21605	934	3	171	171	NUM
inlawrev-21605	934	4	.	.	PUNCT
inlawrev-21605	935	1	i	i	PRON
inlawrev-21605	935	2	d.	d.	PROPN
inlawrev-21605	935	3	at	at	ADP
inlawrev-21605	935	4	68	68	NUM
inlawrev-21605	935	5	.	.	PUNCT
inlawrev-21605	936	1	172	172	NUM
inlawrev-21605	936	2	.	.	PUNCT
inlawrev-21605	937	1	i	i	PRON
inlawrev-21605	937	2	d.	d.	PROPN
inlawrev-21605	937	3	173	173	NUM
inlawrev-21605	937	4	.	.	PUNCT
inlawrev-21605	938	1	i	i	PRON
inlawrev-21605	938	2	d.	d.	PROPN
inlawrev-21605	938	3	174	174	NUM
inlawrev-21605	938	4	.	.	PUNCT
inlawrev-21605	939	1	i	i	PRON
inlawrev-21605	939	2	d.	d.	PROPN
inlawrev-21605	939	3	175	175	NUM
inlawrev-21605	939	4	.	.	PUNCT
inlawrev-21605	940	1	i	i	PRON
inlawrev-21605	940	2	d.	d.	PROPN
inlawrev-21605	940	3	at	at	ADP
inlawrev-21605	940	4	68	68	NUM
inlawrev-21605	940	5	-	-	SYM
inlawrev-21605	940	6	69	69	NUM
inlawrev-21605	940	7	.	.	PUNCT
inlawrev-21605	941	1	176	176	NUM
inlawrev-21605	941	2	.	.	PUNCT
inlawrev-21605	942	1	i	i	PRON
inlawrev-21605	942	2	d.	d.	PROPN
inlawrev-21605	942	3	at	at	ADP
inlawrev-21605	942	4	69	69	NUM
inlawrev-21605	942	5	.	.	PUNCT
inlawrev-21605	943	1	177	177	NUM
inlawrev-21605	943	2	.	.	PUNCT
inlawrev-21605	944	1	i	i	PRON
inlawrev-21605	944	2	d.	d.	PROPN
inlawrev-21605	944	3	1422	1422	NUM
inlawrev-21605	944	4	indiana	indiana	PROPN
inlawrev-21605	944	5	law	law	PROPN
inlawrev-21605	944	6	review	review	NOUN
inlawrev-21605	945	1	[	[	X
inlawrev-21605	945	2	vol	vol	NOUN
inlawrev-21605	945	3	.	.	PUNCT
inlawrev-21605	946	1	50:1403	50:1403	NUM
inlawrev-21605	946	2	the	the	DET
inlawrev-21605	946	3	december	december	PROPN
inlawrev-21605	946	4	2007	2007	NUM
inlawrev-21605	946	5	sales	sale	NOUN
inlawrev-21605	946	6	price	price	NOUN
inlawrev-21605	946	7	to	to	PART
inlawrev-21605	946	8	support	support	VERB
inlawrev-21605	946	9	a	a	DET
inlawrev-21605	946	10	reduction	reduction	NOUN
inlawrev-21605	946	11	in	in	ADP
inlawrev-21605	946	12	the	the	DET
inlawrev-21605	946	13	prior	prior	NOUN
inlawrev-21605	946	14	assessments.178	assessments.178	ADP
inlawrev-21605	946	15	specifically	specifically	ADV
inlawrev-21605	946	16	,	,	PUNCT
inlawrev-21605	946	17	the	the	DET
inlawrev-21605	946	18	assessor	assessor	NOUN
inlawrev-21605	946	19	argued	argue	VERB
inlawrev-21605	946	20	the	the	DET
inlawrev-21605	946	21	m	m	VERB
inlawrev-21605	946	22	all	all	PRON
inlawrev-21605	946	23	’s	’s	ADJ
inlawrev-21605	946	24	2007	2007	NUM
inlawrev-21605	946	25	sales	sale	NOUN
inlawrev-21605	946	26	price	price	NOUN
inlawrev-21605	946	27	was	be	AUX
inlawrev-21605	946	28	too	too	ADV
inlawrev-21605	946	29	remote	remote	ADJ
inlawrev-21605	946	30	from	from	ADP
inlawrev-21605	946	31	the	the	DET
inlawrev-21605	946	32	valuation	valuation	NOUN
inlawrev-21605	946	33	dates	date	VERB
inlawrev-21605	946	34	to	to	PART
inlawrev-21605	946	35	be	be	AUX
inlawrev-21605	946	36	considered	consider	VERB
inlawrev-21605	946	37	relevant	relevant	ADJ
inlawrev-21605	946	38	and	and	CCONJ
inlawrev-21605	946	39	that	that	SCONJ
inlawrev-21605	946	40	simon	simon	PROPN
inlawrev-21605	946	41	failed	fail	VERB
inlawrev-21605	946	42	to	to	PART
inlawrev-21605	946	43	prove	prove	VERB
inlawrev-21605	946	44	the	the	DET
inlawrev-21605	946	45	sale	sale	NOUN
inlawrev-21605	946	46	represented	represent	VERB
inlawrev-21605	946	47	the	the	DET
inlawrev-21605	946	48	market	market	NOUN
inlawrev-21605	946	49	value	value	NOUN
inlawrev-21605	946	50	.	.	PUNCT
inlawrev-21605	947	1	to	to	ADP
inlawrev-21605	947	2	the	the	DET
inlawrev-21605	947	3	first	first	ADJ
inlawrev-21605	947	4	point	point	NOUN
inlawrev-21605	947	5	,	,	PUNCT
inlawrev-21605	947	6	the	the	DET
inlawrev-21605	947	7	tax	tax	NOUN
inlawrev-21605	947	8	court	court	NOUN
inlawrev-21605	947	9	explained179	explained179	PROPN
inlawrev-21605	947	10	that	that	SCONJ
inlawrev-21605	947	11	“	"	PUNCT
inlawrev-21605	947	12	this	this	DET
inlawrev-21605	947	13	court	court	NOUN
inlawrev-21605	947	14	has	have	AUX
inlawrev-21605	947	15	long	long	ADV
inlawrev-21605	947	16	recognized	recognize	VERB
inlawrev-21605	947	17	that	that	SCONJ
inlawrev-21605	947	18	in	in	ADP
inlawrev-21605	947	19	assessment	assessment	NOUN
inlawrev-21605	947	20	challenges	challenge	NOUN
inlawrev-21605	947	21	,	,	PUNCT
inlawrev-21605	947	22	taxpayers	taxpayer	NOUN
inlawrev-21605	947	23	can	can	AUX
inlawrev-21605	947	24	present	present	VERB
inlawrev-21605	947	25	evidence	evidence	NOUN
inlawrev-21605	947	26	of	of	ADP
inlawrev-21605	947	27	present	present	ADJ
inlawrev-21605	947	28	-	-	PUNCT
inlawrev-21605	947	29	day	day	NOUN
inlawrev-21605	947	30	property	property	NOUN
inlawrev-21605	947	31	values	value	NOUN
inlawrev-21605	947	32	as	as	ADV
inlawrev-21605	947	33	long	long	ADV
inlawrev-21605	947	34	as	as	SCONJ
inlawrev-21605	947	35	they	they	PRON
inlawrev-21605	947	36	attempt	attempt	VERB
inlawrev-21605	947	37	to	to	PART
inlawrev-21605	947	38	relate	relate	VERB
inlawrev-21605	947	39	that	that	DET
inlawrev-21605	947	40	evidence	evidence	NOUN
inlawrev-21605	947	41	to	to	ADP
inlawrev-21605	947	42	the	the	DET
inlawrev-21605	947	43	appropriate	appropriate	ADJ
inlawrev-21605	947	44	valuation	valuation	NOUN
inlawrev-21605	947	45	and	and	CCONJ
inlawrev-21605	947	46	assessment	assessment	NOUN
inlawrev-21605	947	47	dates	date	NOUN
inlawrev-21605	947	48	.	.	PUNCT
inlawrev-21605	947	49	”	"	PUNCT
inlawrev-21605	948	1	in	in	ADP
inlawrev-21605	948	2	regard	regard	NOUN
inlawrev-21605	948	3	to180	to180	ADP
inlawrev-21605	948	4	the	the	DET
inlawrev-21605	948	5	second	second	ADJ
inlawrev-21605	948	6	part	part	NOUN
inlawrev-21605	948	7	of	of	ADP
inlawrev-21605	948	8	the	the	DET
inlawrev-21605	948	9	assessor	assessor	NOUN
inlawrev-21605	948	10	’s	’s	PART
inlawrev-21605	948	11	argument	argument	NOUN
inlawrev-21605	948	12	,	,	PUNCT
inlawrev-21605	948	13	the	the	DET
inlawrev-21605	948	14	tax	tax	NOUN
inlawrev-21605	948	15	court	court	NOUN
inlawrev-21605	948	16	found	find	VERB
inlawrev-21605	948	17	simon	simon	PROPN
inlawrev-21605	948	18	made	make	VERB
inlawrev-21605	948	19	a	a	DET
inlawrev-21605	948	20	prima	prima	NOUN
inlawrev-21605	948	21	facie	facie	NOUN
inlawrev-21605	948	22	case	case	NOUN
inlawrev-21605	948	23	that	that	SCONJ
inlawrev-21605	948	24	the	the	DET
inlawrev-21605	948	25	2007	2007	NUM
inlawrev-21605	948	26	sales	sale	NOUN
inlawrev-21605	948	27	price	price	NOUN
inlawrev-21605	948	28	was	be	AUX
inlawrev-21605	948	29	representative	representative	NOUN
inlawrev-21605	948	30	of	of	ADP
inlawrev-21605	948	31	market	market	NOUN
inlawrev-21605	948	32	because	because	SCONJ
inlawrev-21605	948	33	the	the	DET
inlawrev-21605	948	34	sale	sale	NOUN
inlawrev-21605	948	35	met	meet	VERB
inlawrev-21605	948	36	the	the	DET
inlawrev-21605	948	37	conditions	condition	NOUN
inlawrev-21605	948	38	outlined	outline	VERB
inlawrev-21605	948	39	by	by	ADP
inlawrev-21605	948	40	indiana	indiana	PROPN
inlawrev-21605	948	41	’s	’s	PROPN
inlawrev-21605	948	42	property	property	NOUN
inlawrev-21605	948	43	assessment	assessment	NOUN
inlawrev-21605	948	44	m	m	VERB
inlawrev-21605	948	45	anual.181	anual.181	ADV
inlawrev-21605	948	46	at	at	ADP
inlawrev-21605	948	47	that	that	DET
inlawrev-21605	948	48	point	point	NOUN
inlawrev-21605	948	49	,	,	PUNCT
inlawrev-21605	948	50	the	the	DET
inlawrev-21605	948	51	assessor	assessor	NOUN
inlawrev-21605	948	52	had	have	VERB
inlawrev-21605	948	53	the	the	DET
inlawrev-21605	948	54	burden	burden	NOUN
inlawrev-21605	948	55	of	of	ADP
inlawrev-21605	948	56	rebutting	rebut	VERB
inlawrev-21605	948	57	simon	simon	PROPN
inlawrev-21605	948	58	’s	’s	PART
inlawrev-21605	948	59	prima	prima	PROPN
inlawrev-21605	948	60	facie	facie	PROPN
inlawrev-21605	948	61	case	case	NOUN
inlawrev-21605	948	62	,	,	PUNCT
inlawrev-21605	948	63	which	which	PRON
inlawrev-21605	948	64	the	the	DET
inlawrev-21605	948	65	assessor	assessor	NOUN
inlawrev-21605	948	66	failed	fail	VERB
inlawrev-21605	948	67	to	to	PART
inlawrev-21605	948	68	do	do	VERB
inlawrev-21605	948	69	.	.	PUNCT
inlawrev-21605	949	1	the	the	DET
inlawrev-21605	949	2	assessor	assessor	NOUN
inlawrev-21605	949	3	also	also	ADV
inlawrev-21605	949	4	presented	present	VERB
inlawrev-21605	949	5	a	a	DET
inlawrev-21605	949	6	series	series	NOUN
inlawrev-21605	949	7	of182	of182	NOUN
inlawrev-21605	949	8	arguments	argument	NOUN
inlawrev-21605	949	9	that	that	SCONJ
inlawrev-21605	949	10	the	the	DET
inlawrev-21605	949	11	indiana	indiana	PROPN
inlawrev-21605	949	12	board	board	PROPN
inlawrev-21605	949	13	i	i	PRON
inlawrev-21605	949	14	m	m	AUX
inlawrev-21605	949	15	properly	properly	ADV
inlawrev-21605	949	16	relied	rely	VERB
inlawrev-21605	949	17	upon	upon	SCONJ
inlawrev-21605	949	18	the	the	DET
inlawrev-21605	949	19	coers	coer	NOUN
inlawrev-21605	949	20	analysis	analysis	NOUN
inlawrev-21605	949	21	to	to	PART
inlawrev-21605	949	22	support	support	VERB
inlawrev-21605	949	23	a	a	DET
inlawrev-21605	949	24	reduction	reduction	NOUN
inlawrev-21605	949	25	for	for	ADP
inlawrev-21605	949	26	the	the	DET
inlawrev-21605	949	27	2006	2006	NUM
inlawrev-21605	949	28	and	and	CCONJ
inlawrev-21605	949	29	2007	2007	NUM
inlawrev-21605	949	30	assessments	assessment	NOUN
inlawrev-21605	949	31	.	.	PUNCT
inlawrev-21605	950	1	first	first	ADV
inlawrev-21605	950	2	,	,	PUNCT
inlawrev-21605	950	3	the	the	DET
inlawrev-21605	950	4	assessor183	assessor183	PROPN
inlawrev-21605	950	5	contended	contend	VERB
inlawrev-21605	950	6	his	his	PRON
inlawrev-21605	950	7	deputy	deputy	NOUN
inlawrev-21605	950	8	presented	present	VERB
inlawrev-21605	950	9	evidence	evidence	NOUN
inlawrev-21605	950	10	that	that	PRON
inlawrev-21605	950	11	showed	show	VERB
inlawrev-21605	950	12	a	a	DET
inlawrev-21605	950	13	decline	decline	NOUN
inlawrev-21605	950	14	in	in	ADP
inlawrev-21605	950	15	value	value	NOUN
inlawrev-21605	950	16	between	between	ADP
inlawrev-21605	950	17	january	january	PROPN
inlawrev-21605	950	18	2005	2005	NUM
inlawrev-21605	950	19	and	and	CCONJ
inlawrev-21605	950	20	d	d	ADP
inlawrev-21605	950	21	ecember	ecember	PROPN
inlawrev-21605	950	22	2007	2007	NUM
inlawrev-21605	950	23	,	,	PUNCT
inlawrev-21605	950	24	which	which	PRON
inlawrev-21605	950	25	relied	rely	VERB
inlawrev-21605	950	26	in	in	ADP
inlawrev-21605	950	27	part	part	NOUN
inlawrev-21605	950	28	on	on	ADP
inlawrev-21605	950	29	the	the	DET
inlawrev-21605	950	30	premise	premise	NOUN
inlawrev-21605	950	31	that	that	SCONJ
inlawrev-21605	950	32	some	some	DET
inlawrev-21605	950	33	parts	part	NOUN
inlawrev-21605	950	34	of	of	ADP
inlawrev-21605	950	35	the	the	DET
inlawrev-21605	950	36	m	m	NOUN
inlawrev-21605	950	37	all	all	PRON
inlawrev-21605	950	38	were	be	AUX
inlawrev-21605	950	39	not	not	PART
inlawrev-21605	950	40	included	include	VERB
inlawrev-21605	950	41	in	in	ADP
inlawrev-21605	950	42	the	the	DET
inlawrev-21605	950	43	sale	sale	NOUN
inlawrev-21605	950	44	.	.	PUNCT
inlawrev-21605	951	1	h	h	NOUN
inlawrev-21605	951	2	owever	owever	NOUN
inlawrev-21605	951	3	,	,	PUNCT
inlawrev-21605	951	4	the	the	DET
inlawrev-21605	951	5	tax	tax	NOUN
inlawrev-21605	951	6	court184	court184	PROPN
inlawrev-21605	951	7	explained	explain	VERB
inlawrev-21605	951	8	the	the	DET
inlawrev-21605	951	9	deputy	deputy	NOUN
inlawrev-21605	951	10	did	do	AUX
inlawrev-21605	951	11	not	not	PART
inlawrev-21605	951	12	identify	identify	VERB
inlawrev-21605	951	13	,	,	PUNCT
inlawrev-21605	951	14	or	or	CCONJ
inlawrev-21605	951	15	provide	provide	VERB
inlawrev-21605	951	16	,	,	PUNCT
inlawrev-21605	951	17	any	any	DET
inlawrev-21605	951	18	evidence	evidence	NOUN
inlawrev-21605	951	19	substantiating	substantiate	VERB
inlawrev-21605	951	20	the	the	DET
inlawrev-21605	951	21	sears	sears	PROPN
inlawrev-21605	951	22	store	store	NOUN
inlawrev-21605	951	23	,	,	PUNCT
inlawrev-21605	951	24	ayres	ayre	VERB
inlawrev-21605	951	25	store	store	NOUN
inlawrev-21605	951	26	,	,	PUNCT
inlawrev-21605	951	27	or	or	CCONJ
inlawrev-21605	951	28	tire	tire	NOUN
inlawrev-21605	951	29	store	store	NOUN
inlawrev-21605	951	30	were	be	AUX
inlawrev-21605	951	31	not	not	PART
inlawrev-21605	951	32	included	include	VERB
inlawrev-21605	951	33	in	in	ADP
inlawrev-21605	951	34	the	the	DET
inlawrev-21605	951	35	m	m	NOUN
inlawrev-21605	951	36	all	all	PRON
inlawrev-21605	951	37	’s	’s	ADJ
inlawrev-21605	951	38	sale	sale	NOUN
inlawrev-21605	951	39	.	.	PUNCT
inlawrev-21605	952	1	to185	to185	NOUN
inlawrev-21605	952	2	the	the	DET
inlawrev-21605	952	3	contrary	contrary	NOUN
inlawrev-21605	952	4	,	,	PUNCT
inlawrev-21605	952	5	the	the	DET
inlawrev-21605	952	6	tax	tax	NOUN
inlawrev-21605	952	7	court	court	NOUN
inlawrev-21605	952	8	determined	determine	VERB
inlawrev-21605	952	9	the	the	DET
inlawrev-21605	952	10	administrative	administrative	ADJ
inlawrev-21605	952	11	record	record	NOUN
inlawrev-21605	952	12	clearly	clearly	ADV
inlawrev-21605	952	13	indicated	indicate	VERB
inlawrev-21605	952	14	the	the	DET
inlawrev-21605	952	15	ayres	ayre	NOUN
inlawrev-21605	952	16	and	and	CCONJ
inlawrev-21605	952	17	tire	tire	NOUN
inlawrev-21605	952	18	store	store	NOUN
inlawrev-21605	952	19	were	be	AUX
inlawrev-21605	952	20	included	include	VERB
inlawrev-21605	952	21	in	in	ADP
inlawrev-21605	952	22	the	the	DET
inlawrev-21605	952	23	m	m	NOUN
inlawrev-21605	952	24	all	all	PRON
inlawrev-21605	952	25	’s	’s	ADV
inlawrev-21605	952	26	sale.186	sale.186	VERB
inlawrev-21605	952	27	second	second	ADJ
inlawrev-21605	952	28	,	,	PUNCT
inlawrev-21605	952	29	the	the	DET
inlawrev-21605	952	30	assessor	assessor	NOUN
inlawrev-21605	952	31	argued	argue	VERB
inlawrev-21605	952	32	the	the	DET
inlawrev-21605	952	33	coers	coer	NOUN
inlawrev-21605	952	34	analysis	analysis	NOUN
inlawrev-21605	952	35	should	should	AUX
inlawrev-21605	952	36	have	have	AUX
inlawrev-21605	952	37	been	be	AUX
inlawrev-21605	952	38	rejected	reject	VERB
inlawrev-21605	952	39	because	because	SCONJ
inlawrev-21605	952	40	the	the	DET
inlawrev-21605	952	41	trending	trend	VERB
inlawrev-21605	952	42	factors	factor	NOUN
inlawrev-21605	952	43	were	be	AUX
inlawrev-21605	952	44	not	not	PART
inlawrev-21605	952	45	appropriately	appropriately	ADV
inlawrev-21605	952	46	developed	develop	VERB
inlawrev-21605	952	47	.	.	PUNCT
inlawrev-21605	953	1	the	the	DET
inlawrev-21605	953	2	tax	tax	NOUN
inlawrev-21605	953	3	court187	court187	PROPN
inlawrev-21605	953	4	rejected	reject	VERB
inlawrev-21605	953	5	this	this	DET
inlawrev-21605	953	6	argument	argument	NOUN
inlawrev-21605	953	7	and	and	CCONJ
inlawrev-21605	953	8	stated	state	VERB
inlawrev-21605	953	9	that	that	SCONJ
inlawrev-21605	953	10	the	the	DET
inlawrev-21605	953	11	assessor	assessor	NOUN
inlawrev-21605	953	12	failed	fail	VERB
inlawrev-21605	953	13	to	to	PART
inlawrev-21605	953	14	provide	provide	VERB
inlawrev-21605	953	15	an	an	DET
inlawrev-21605	953	16	authoritative	authoritative	ADJ
inlawrev-21605	953	17	source	source	NOUN
inlawrev-21605	953	18	explaining	explain	VERB
inlawrev-21605	953	19	how	how	SCONJ
inlawrev-21605	953	20	trending	trend	VERB
inlawrev-21605	953	21	factors	factor	NOUN
inlawrev-21605	953	22	should	should	AUX
inlawrev-21605	953	23	be	be	AUX
inlawrev-21605	953	24	calculated.188	calculated.188	NOUN
inlawrev-21605	953	25	finally	finally	ADV
inlawrev-21605	953	26	,	,	PUNCT
inlawrev-21605	953	27	the	the	DET
inlawrev-21605	953	28	assessor	assessor	NOUN
inlawrev-21605	953	29	contended	contend	VERB
inlawrev-21605	953	30	that	that	SCONJ
inlawrev-21605	953	31	because	because	SCONJ
inlawrev-21605	953	32	coers	coer	NOUN
inlawrev-21605	953	33	would	would	AUX
inlawrev-21605	953	34	not	not	PART
inlawrev-21605	953	35	render	render	VERB
inlawrev-21605	953	36	a	a	DET
inlawrev-21605	953	37	value	value	NOUN
inlawrev-21605	953	38	for	for	ADP
inlawrev-21605	953	39	the	the	DET
inlawrev-21605	953	40	m	m	NOUN
inlawrev-21605	953	41	all	all	PRON
inlawrev-21605	953	42	,	,	PUNCT
inlawrev-21605	953	43	simon	simon	PROPN
inlawrev-21605	953	44	’s	’s	PART
inlawrev-21605	953	45	attorney	attorney	NOUN
inlawrev-21605	953	46	was	be	AUX
inlawrev-21605	953	47	the	the	DET
inlawrev-21605	953	48	only	only	ADJ
inlawrev-21605	953	49	person	person	NOUN
inlawrev-21605	953	50	to	to	PART
inlawrev-21605	953	51	contend	contend	VERB
inlawrev-21605	953	52	the	the	DET
inlawrev-21605	953	53	m	m	NOUN
inlawrev-21605	953	54	all	all	PRON
inlawrev-21605	953	55	’s	’s	PART
inlawrev-21605	953	56	sales	sale	NOUN
inlawrev-21605	953	57	price	price	NOUN
inlawrev-21605	953	58	adjusted	adjust	VERB
inlawrev-21605	953	59	by	by	ADP
inlawrev-21605	953	60	the	the	DET
inlawrev-21605	953	61	trending	trend	VERB
inlawrev-21605	953	62	factors	factor	NOUN
inlawrev-21605	953	63	was	be	AUX
inlawrev-21605	953	64	its	its	PRON
inlawrev-21605	953	65	market	market	NOUN
inlawrev-21605	953	66	value	value	NOUN
inlawrev-21605	953	67	-	-	PUNCT
inlawrev-21605	953	68	in	in	ADP
inlawrev-21605	953	69	-	-	PUNCT
inlawrev-21605	953	70	use	use	NOUN
inlawrev-21605	953	71	.	.	PUNCT
inlawrev-21605	954	1	the	the	DET
inlawrev-21605	954	2	a	a	DET
inlawrev-21605	954	3	ssessor189	ssessor189	PROPN
inlawrev-21605	954	4	argued	argue	VERB
inlawrev-21605	954	5	simon	simon	PROPN
inlawrev-21605	954	6	’s	’s	PART
inlawrev-21605	954	7	attorney	attorney	NOUN
inlawrev-21605	954	8	was	be	AUX
inlawrev-21605	954	9	not	not	PART
inlawrev-21605	954	10	sworn	swear	VERB
inlawrev-21605	954	11	in	in	ADP
inlawrev-21605	954	12	as	as	ADP
inlawrev-21605	954	13	a	a	DET
inlawrev-21605	954	14	witness	witness	NOUN
inlawrev-21605	954	15	,	,	PUNCT
inlawrev-21605	954	16	did	do	AUX
inlawrev-21605	954	17	not	not	PART
inlawrev-21605	954	18	attest	attest	VERB
inlawrev-21605	954	19	to	to	ADP
inlawrev-21605	954	20	his	his	PRON
inlawrev-21605	954	21	computations	computation	NOUN
inlawrev-21605	954	22	conform	conform	VERB
inlawrev-21605	954	23	ing	ing	ADJ
inlawrev-21605	954	24	to	to	ADP
inlawrev-21605	954	25	uspap	uspap	NOUN
inlawrev-21605	954	26	,	,	PUNCT
inlawrev-21605	954	27	and	and	CCONJ
inlawrev-21605	954	28	“	"	PUNCT
inlawrev-21605	954	29	he	he	PRON
inlawrev-21605	954	30	was	be	AUX
inlawrev-21605	954	31	acting	act	VERB
inlawrev-21605	954	32	in	in	ADP
inlawrev-21605	954	33	the	the	DET
inlawrev-21605	954	34	capacity	capacity	NOUN
inlawrev-21605	954	35	of	of	ADP
inlawrev-21605	954	36	an	an	DET
inlawrev-21605	954	37	advocate	advocate	NOUN
inlawrev-21605	954	38	.	.	PUNCT
inlawrev-21605	954	39	”	"	PUNCT
inlawrev-21605	955	1	however	however	ADV
inlawrev-21605	955	2	,	,	PUNCT
inlawrev-21605	955	3	the	the	DET
inlawrev-21605	955	4	tax	tax	NOUN
inlawrev-21605	955	5	court	court	NOUN
inlawrev-21605	955	6	explained	explain	VERB
inlawrev-21605	955	7	simon	simon	PROPN
inlawrev-21605	955	8	’s	’s	PART
inlawrev-21605	955	9	attorney	attorney	NOUN
inlawrev-21605	955	10	presented	present	VERB
inlawrev-21605	955	11	,	,	PUNCT
inlawrev-21605	955	12	as190	as190	ADP
inlawrev-21605	955	13	178	178	NUM
inlawrev-21605	955	14	.	.	PUNCT
inlawrev-21605	956	1	i	i	PRON
inlawrev-21605	956	2	d.	d.	PROPN
inlawrev-21605	956	3	179	179	NUM
inlawrev-21605	956	4	.	.	PUNCT
inlawrev-21605	957	1	i	i	PRON
inlawrev-21605	957	2	d.	d.	PROPN
inlawrev-21605	957	3	180	180	NUM
inlawrev-21605	957	4	.	.	PUNCT
inlawrev-21605	958	1	i	i	PRON
inlawrev-21605	958	2	d.	d.	PROPN
inlawrev-21605	958	3	at	at	ADP
inlawrev-21605	958	4	70	70	NUM
inlawrev-21605	958	5	.	.	PUNCT
inlawrev-21605	959	1	see	see	VERB
inlawrev-21605	959	2	,	,	PUNCT
inlawrev-21605	959	3	e.g.	e.g.	ADV
inlawrev-21605	959	4	,	,	PUNCT
inlawrev-21605	959	5	o’donnell	o’donnell	PROPN
inlawrev-21605	959	6	v.	v.	ADP
inlawrev-21605	959	7	dep’t	dep’t	NOUN
inlawrev-21605	959	8	of	of	ADP
inlawrev-21605	959	9	local	local	ADJ
inlawrev-21605	959	10	gov’t	gov’t	NUM
inlawrev-21605	959	11	fin	fin	NOUN
inlawrev-21605	959	12	.	.	PUNCT
inlawrev-21605	959	13	,	,	PUNCT
inlawrev-21605	959	14	854	854	NUM
inlawrev-21605	959	15	n.e.2d	n.e.2d	NUM
inlawrev-21605	959	16	90	90	NUM
inlawrev-21605	959	17	,	,	PUNCT
inlawrev-21605	959	18	95	95	NUM
inlawrev-21605	959	19	(	(	PUNCT
inlawrev-21605	959	20	ind	ind	NOUN
inlawrev-21605	959	21	.	.	PUNCT
inlawrev-21605	960	1	t.c	t.c	PROPN
inlawrev-21605	960	2	.	.	PROPN
inlawrev-21605	960	3	2006	2006	NUM
inlawrev-21605	960	4	)	)	PUNCT
inlawrev-21605	960	5	.	.	PUNCT
inlawrev-21605	961	1	181	181	NUM
inlawrev-21605	961	2	.	.	PUNCT
inlawrev-21605	962	1	simon	simon	PROPN
inlawrev-21605	962	2	,	,	PUNCT
inlawrev-21605	962	3	52	52	NUM
inlawrev-21605	962	4	n.e.3d	n.e.3d	NUM
inlawrev-21605	962	5	at	at	ADP
inlawrev-21605	962	6	71	71	NUM
inlawrev-21605	962	7	.	.	PUNCT
inlawrev-21605	962	8	182	182	NUM
inlawrev-21605	962	9	.	.	PUNCT
inlawrev-21605	963	1	i	i	PRON
inlawrev-21605	963	2	d.	d.	PROPN
inlawrev-21605	963	3	183	183	NUM
inlawrev-21605	963	4	.	.	PUNCT
inlawrev-21605	964	1	i	i	PRON
inlawrev-21605	964	2	d.	d.	PROPN
inlawrev-21605	964	3	184	184	NUM
inlawrev-21605	964	4	.	.	PUNCT
inlawrev-21605	965	1	i	i	PRON
inlawrev-21605	965	2	d.	d.	PROPN
inlawrev-21605	965	3	at	at	ADP
inlawrev-21605	965	4	71	71	NUM
inlawrev-21605	965	5	-	-	SYM
inlawrev-21605	965	6	72	72	NUM
inlawrev-21605	965	7	.	.	PUNCT
inlawrev-21605	965	8	185	185	NUM
inlawrev-21605	965	9	.	.	PUNCT
inlawrev-21605	966	1	i	i	PRON
inlawrev-21605	966	2	d.	d.	PROPN
inlawrev-21605	966	3	at	at	ADP
inlawrev-21605	966	4	72	72	NUM
inlawrev-21605	966	5	.	.	PUNCT
inlawrev-21605	966	6	186	186	NUM
inlawrev-21605	966	7	.	.	PUNCT
inlawrev-21605	967	1	i	i	PRON
inlawrev-21605	967	2	d.	d.	PROPN
inlawrev-21605	967	3	187	187	NUM
inlawrev-21605	967	4	.	.	PUNCT
inlawrev-21605	968	1	i	i	PRON
inlawrev-21605	968	2	d.	d.	PROPN
inlawrev-21605	968	3	188	188	NUM
inlawrev-21605	968	4	.	.	PUNCT
inlawrev-21605	969	1	i	i	PRON
inlawrev-21605	969	2	d.	d.	PROPN
inlawrev-21605	969	3	189	189	NUM
inlawrev-21605	969	4	.	.	PUNCT
inlawrev-21605	970	1	i	i	PRON
inlawrev-21605	970	2	d.	d.	PROPN
inlawrev-21605	970	3	at	at	ADP
inlawrev-21605	970	4	72	72	NUM
inlawrev-21605	970	5	-	-	SYM
inlawrev-21605	970	6	73	73	NUM
inlawrev-21605	970	7	.	.	PUNCT
inlawrev-21605	971	1	190	190	NUM
inlawrev-21605	971	2	.	.	PUNCT
inlawrev-21605	972	1	i	i	PRON
inlawrev-21605	972	2	d.	d.	PROPN
inlawrev-21605	972	3	2017	2017	NUM
inlawrev-21605	972	4	]	]	PUNCT
inlawrev-21605	972	5	taxation	taxation	NOUN
inlawrev-21605	972	6	1423	1423	NUM
inlawrev-21605	972	7	demonstrative	demonstrative	ADJ
inlawrev-21605	972	8	evidence	evidence	NOUN
inlawrev-21605	972	9	,	,	PUNCT
inlawrev-21605	972	10	a	a	DET
inlawrev-21605	972	11	piece	piece	NOUN
inlawrev-21605	972	12	of	of	ADP
inlawrev-21605	972	13	paper	paper	NOUN
inlawrev-21605	972	14	that	that	PRON
inlawrev-21605	972	15	performed	perform	VERB
inlawrev-21605	972	16	the	the	DET
inlawrev-21605	972	17	math	math	NOUN
inlawrev-21605	972	18	.	.	PUNCT
inlawrev-21605	973	1	the	the	DET
inlawrev-21605	973	2	tax191	tax191	PROPN
inlawrev-21605	973	3	court	court	NOUN
inlawrev-21605	973	4	was	be	AUX
inlawrev-21605	973	5	not	not	PART
inlawrev-21605	973	6	persuaded	persuade	VERB
inlawrev-21605	973	7	by	by	ADP
inlawrev-21605	973	8	the	the	DET
inlawrev-21605	973	9	assessor	assessor	NOUN
inlawrev-21605	973	10	’s	’s	PART
inlawrev-21605	973	11	argument	argument	NOUN
inlawrev-21605	973	12	that	that	SCONJ
inlawrev-21605	973	13	“	"	PUNCT
inlawrev-21605	973	14	the	the	DET
inlawrev-21605	973	15	actions	action	NOUN
inlawrev-21605	973	16	of	of	ADP
inlawrev-21605	973	17	simon	simon	PROPN
inlawrev-21605	973	18	’s	’s	PART
inlawrev-21605	973	19	attorney	attorney	NOUN
inlawrev-21605	973	20	rendered	render	VERB
inlawrev-21605	973	21	an	an	DET
inlawrev-21605	973	22	opinion	opinion	NOUN
inlawrev-21605	973	23	of	of	ADP
inlawrev-21605	973	24	value	value	NOUN
inlawrev-21605	973	25	subject	subject	ADJ
inlawrev-21605	973	26	to	to	ADP
inlawrev-21605	973	27	uspap	uspap	NOUN
inlawrev-21605	973	28	or	or	CCONJ
inlawrev-21605	973	29	that	that	SCONJ
inlawrev-21605	973	30	he	he	PRON
inlawrev-21605	973	31	needed	need	VERB
inlawrev-21605	973	32	to	to	PART
inlawrev-21605	973	33	be	be	AUX
inlawrev-21605	973	34	sworn	swear	VERB
inlawrev-21605	973	35	in	in	ADP
inlawrev-21605	973	36	as	as	ADP
inlawrev-21605	973	37	a	a	DET
inlawrev-21605	973	38	witness	witness	NOUN
inlawrev-21605	973	39	.	.	PUNCT
inlawrev-21605	973	40	”	"	PUNCT
inlawrev-21605	974	1	further	far	ADV
inlawrev-21605	974	2	,	,	PUNCT
inlawrev-21605	974	3	the	the	DET
inlawrev-21605	974	4	tax	tax	NOUN
inlawrev-21605	974	5	court	court	NOUN
inlawrev-21605	974	6	noted	note	VERB
inlawrev-21605	974	7	“	"	PUNCT
inlawrev-21605	974	8	the	the	DET
inlawrev-21605	974	9	assessor	assessor	NOUN
inlawrev-21605	974	10	’s	’s	PART
inlawrev-21605	974	11	counsel192	counsel192	PROPN
inlawrev-21605	974	12	conceded	concede	VERB
inlawrev-21605	974	13	that	that	SCONJ
inlawrev-21605	974	14	if	if	SCONJ
inlawrev-21605	974	15	the	the	DET
inlawrev-21605	974	16	trending	trend	VERB
inlawrev-21605	974	17	factors	factor	NOUN
inlawrev-21605	974	18	were	be	AUX
inlawrev-21605	974	19	reliable	reliable	ADJ
inlawrev-21605	974	20	,	,	PUNCT
inlawrev-21605	974	21	then	then	ADV
inlawrev-21605	974	22	‘	'	PUNCT
inlawrev-21605	974	23	anybody	anybody	PRON
inlawrev-21605	974	24	’	'	PUNCT
inlawrev-21605	974	25	—	—	PUNCT
inlawrev-21605	974	26	including	include	VERB
inlawrev-21605	974	27	simon	simon	PROPN
inlawrev-21605	974	28	’s	’s	PART
inlawrev-21605	974	29	attorney	attorney	NOUN
inlawrev-21605	974	30	—	—	PUNCT
inlawrev-21605	974	31	could	could	AUX
inlawrev-21605	974	32	have	have	AUX
inlawrev-21605	974	33	done	do	VERB
inlawrev-21605	974	34	the	the	DET
inlawrev-21605	974	35	math	math	NOUN
inlawrev-21605	974	36	.	.	PUNCT
inlawrev-21605	974	37	”	"	PUNCT
inlawrev-21605	975	1	therefore	therefore	ADV
inlawrev-21605	975	2	,	,	PUNCT
inlawrev-21605	975	3	the	the	DET
inlawrev-21605	975	4	tax	tax	NOUN
inlawrev-21605	975	5	court	court	NOUN
inlawrev-21605	975	6	found193	found193	VERB
inlawrev-21605	975	7	the	the	DET
inlawrev-21605	975	8	assessor	assessor	NOUN
inlawrev-21605	975	9	did	do	AUX
inlawrev-21605	975	10	not	not	PART
inlawrev-21605	975	11	establish	establish	VERB
inlawrev-21605	975	12	that	that	SCONJ
inlawrev-21605	975	13	the	the	DET
inlawrev-21605	975	14	trending	trend	VERB
inlawrev-21605	975	15	factors	factor	NOUN
inlawrev-21605	975	16	were	be	AUX
inlawrev-21605	975	17	improperly	improperly	ADV
inlawrev-21605	975	18	developed	develop	VERB
inlawrev-21605	975	19	.	.	PUNCT
inlawrev-21605	976	1	as	as	ADP
inlawrev-21605	976	2	such	such	ADJ
inlawrev-21605	976	3	,	,	PUNCT
inlawrev-21605	976	4	the	the	DET
inlawrev-21605	976	5	tax	tax	NOUN
inlawrev-21605	976	6	court	court	NOUN
inlawrev-21605	976	7	found	find	VERB
inlawrev-21605	976	8	the	the	DET
inlawrev-21605	976	9	assessor	assessor	NOUN
inlawrev-21605	976	10	failed	fail	VERB
inlawrev-21605	976	11	to	to	PART
inlawrev-21605	976	12	rebut	rebut	VERB
inlawrev-21605	976	13	the	the	DET
inlawrev-21605	976	14	prima194	prima194	PROPN
inlawrev-21605	976	15	facie	facie	NOUN
inlawrev-21605	976	16	case	case	NOUN
inlawrev-21605	976	17	and	and	CCONJ
inlawrev-21605	976	18	affirmed	affirm	VERB
inlawrev-21605	976	19	the	the	DET
inlawrev-21605	976	20	final	final	ADJ
inlawrev-21605	976	21	determination	determination	NOUN
inlawrev-21605	976	22	of	of	ADP
inlawrev-21605	976	23	the	the	DET
inlawrev-21605	976	24	indiana	indiana	PROPN
inlawrev-21605	976	25	board.195	board.195	PROPN
inlawrev-21605	976	26	3	3	NUM
inlawrev-21605	976	27	.	.	PUNCT
inlawrev-21605	976	28	jones	jones	PROPN
inlawrev-21605	976	29	v.	v.	PROPN
inlawrev-21605	976	30	jefferson	jefferson	PROPN
inlawrev-21605	976	31	county	county	PROPN
inlawrev-21605	976	32	assessor	assessor	NOUN
inlawrev-21605	976	33	.	.	PUNCT
inlawrev-21605	977	1	—	—	PUNCT
inlawrev-21605	977	2	larry	larry	PROPN
inlawrev-21605	977	3	and	and	CCONJ
inlawrev-21605	977	4	sharon	sharon	PROPN
inlawrev-21605	977	5	jones	jones	PROPN
inlawrev-21605	977	6	own	own	PROPN
inlawrev-21605	977	7	a196	a196	PROPN
inlawrev-21605	977	8	single	single	ADJ
inlawrev-21605	977	9	-	-	PUNCT
inlawrev-21605	977	10	family	family	NOUN
inlawrev-21605	977	11	home	home	NOUN
inlawrev-21605	977	12	on	on	ADP
inlawrev-21605	977	13	approximately	approximately	ADV
inlawrev-21605	977	14	100	100	NUM
inlawrev-21605	977	15	acres	acre	NOUN
inlawrev-21605	977	16	of	of	ADP
inlawrev-21605	977	17	farmland	farmland	NOUN
inlawrev-21605	977	18	in	in	ADP
inlawrev-21605	977	19	hanover	hanover	PROPN
inlawrev-21605	977	20	,	,	PUNCT
inlawrev-21605	977	21	indiana	indiana	PROPN
inlawrev-21605	977	22	.	.	PUNCT
inlawrev-21605	978	1	the	the	DET
inlawrev-21605	978	2	property	property	NOUN
inlawrev-21605	978	3	was	be	AUX
inlawrev-21605	978	4	assessed	assess	VERB
inlawrev-21605	978	5	at	at	ADP
inlawrev-21605	978	6	$	$	SYM
inlawrev-21605	978	7	501,400	501,400	NUM
inlawrev-21605	978	8	in	in	ADP
inlawrev-21605	978	9	2008	2008	NUM
inlawrev-21605	978	10	and	and	CCONJ
inlawrev-21605	978	11	$	$	SYM
inlawrev-21605	978	12	505,100	505,100	NUM
inlawrev-21605	978	13	in197	in197	NOUN
inlawrev-21605	978	14	2009	2009	NUM
inlawrev-21605	978	15	.	.	PUNCT
inlawrev-21605	979	1	the	the	DET
inlawrev-21605	979	2	joneses	joneses	PROPN
inlawrev-21605	979	3	contacted	contact	VERB
inlawrev-21605	979	4	the	the	DET
inlawrev-21605	979	5	jefferson	jefferson	PROPN
inlawrev-21605	979	6	county	county	PROPN
inlawrev-21605	979	7	assessor	assessor	NOUN
inlawrev-21605	979	8	to	to	PART
inlawrev-21605	979	9	explain	explain	VERB
inlawrev-21605	979	10	the198	the198	ADJ
inlawrev-21605	979	11	assessments	assessment	NOUN
inlawrev-21605	979	12	were	be	AUX
inlawrev-21605	979	13	in	in	ADP
inlawrev-21605	979	14	error	error	NOUN
inlawrev-21605	979	15	because	because	SCONJ
inlawrev-21605	979	16	the	the	DET
inlawrev-21605	979	17	residence	residence	NOUN
inlawrev-21605	979	18	was	be	AUX
inlawrev-21605	979	19	not	not	PART
inlawrev-21605	979	20	100	100	NUM
inlawrev-21605	979	21	%	%	NOUN
inlawrev-21605	979	22	complete	complete	ADJ
inlawrev-21605	979	23	as	as	ADP
inlawrev-21605	979	24	of	of	ADP
inlawrev-21605	979	25	the	the	DET
inlawrev-21605	979	26	assessment	assessment	NOUN
inlawrev-21605	979	27	dates	date	NOUN
inlawrev-21605	979	28	.	.	PUNCT
inlawrev-21605	980	1	the	the	DET
inlawrev-21605	980	2	assessor	assessor	NOUN
inlawrev-21605	980	3	inspected	inspect	VERB
inlawrev-21605	980	4	the	the	DET
inlawrev-21605	980	5	exterior	exterior	NOUN
inlawrev-21605	980	6	of	of	ADP
inlawrev-21605	980	7	the	the	DET
inlawrev-21605	980	8	property	property	NOUN
inlawrev-21605	980	9	and199	and199	NOUN
inlawrev-21605	980	10	determined	determine	VERB
inlawrev-21605	980	11	the	the	DET
inlawrev-21605	980	12	residence	residence	NOUN
inlawrev-21605	980	13	appeared	appear	VERB
inlawrev-21605	980	14	complete	complete	ADJ
inlawrev-21605	980	15	and	and	CCONJ
inlawrev-21605	980	16	occupied	occupy	VERB
inlawrev-21605	980	17	.	.	PUNCT
inlawrev-21605	981	1	the	the	DET
inlawrev-21605	981	2	ptaboa	ptaboa	NOUN
inlawrev-21605	981	3	later200	later200	PRON
inlawrev-21605	981	4	denied	deny	VERB
inlawrev-21605	981	5	the	the	DET
inlawrev-21605	981	6	joneses	jones	NOUN
inlawrev-21605	981	7	’	'	PUNCT
inlawrev-21605	981	8	appeal	appeal	NOUN
inlawrev-21605	981	9	.	.	PUNCT
inlawrev-21605	982	1	subsequently	subsequently	ADV
inlawrev-21605	982	2	,	,	PUNCT
inlawrev-21605	982	3	the	the	DET
inlawrev-21605	982	4	joneses	jones	NOUN
inlawrev-21605	982	5	appealed	appeal	VERB
inlawrev-21605	982	6	to	to	ADP
inlawrev-21605	982	7	the	the	DET
inlawrev-21605	982	8	indiana201	indiana201	PROPN
inlawrev-21605	982	9	board	board	NOUN
inlawrev-21605	982	10	.	.	PUNCT
inlawrev-21605	983	1	at	at	ADP
inlawrev-21605	983	2	the	the	DET
inlawrev-21605	983	3	indiana	indiana	PROPN
inlawrev-21605	983	4	board	board	PROPN
inlawrev-21605	983	5	hearing	hearing	PROPN
inlawrev-21605	983	6	,	,	PUNCT
inlawrev-21605	983	7	the	the	DET
inlawrev-21605	983	8	joneses	jones	NOUN
inlawrev-21605	983	9	did	do	AUX
inlawrev-21605	983	10	not	not	PART
inlawrev-21605	983	11	contest	contest	VERB
inlawrev-21605	983	12	the	the	DET
inlawrev-21605	983	13	land	land	NOUN
inlawrev-21605	983	14	value	value	NOUN
inlawrev-21605	983	15	,	,	PUNCT
inlawrev-21605	983	16	but	but	CCONJ
inlawrev-21605	983	17	argued	argue	VERB
inlawrev-21605	983	18	the	the	DET
inlawrev-21605	983	19	residence	residence	NOUN
inlawrev-21605	983	20	should	should	AUX
inlawrev-21605	983	21	have	have	AUX
inlawrev-21605	983	22	been	be	AUX
inlawrev-21605	983	23	assessed	assess	VERB
inlawrev-21605	983	24	at	at	ADP
inlawrev-21605	983	25	$	$	SYM
inlawrev-21605	983	26	0	0	NUM
inlawrev-21605	983	27	for	for	ADP
inlawrev-21605	983	28	the	the	DET
inlawrev-21605	983	29	years	year	NOUN
inlawrev-21605	983	30	at	at	ADP
inlawrev-21605	983	31	issue	issue	NOUN
inlawrev-21605	983	32	.	.	PUNCT
inlawrev-21605	984	1	to202	to202	PROPN
inlawrev-21605	984	2	support	support	VERB
inlawrev-21605	984	3	their	their	PRON
inlawrev-21605	984	4	claim	claim	NOUN
inlawrev-21605	984	5	,	,	PUNCT
inlawrev-21605	984	6	the	the	DET
inlawrev-21605	984	7	joneses	jones	NOUN
inlawrev-21605	984	8	presented	present	VERB
inlawrev-21605	984	9	a	a	DET
inlawrev-21605	984	10	document	document	NOUN
inlawrev-21605	984	11	prepared	prepare	VERB
inlawrev-21605	984	12	by	by	ADP
inlawrev-21605	984	13	the	the	DET
inlawrev-21605	984	14	former	former	ADJ
inlawrev-21605	984	15	trustee	trustee	NOUN
inlawrev-21605	984	16	/	/	SYM
inlawrev-21605	984	17	assessor	assessor	NOUN
inlawrev-21605	984	18	of	of	ADP
inlawrev-21605	984	19	hanover	hanover	PROPN
inlawrev-21605	984	20	township	township	PROPN
inlawrev-21605	984	21	,	,	PUNCT
inlawrev-21605	984	22	which	which	PRON
inlawrev-21605	984	23	explained	explain	VERB
inlawrev-21605	984	24	that	that	SCONJ
inlawrev-21605	984	25	litigation	litigation	NOUN
inlawrev-21605	984	26	between	between	ADP
inlawrev-21605	984	27	the	the	DET
inlawrev-21605	984	28	joneses	jones	NOUN
inlawrev-21605	984	29	and	and	CCONJ
inlawrev-21605	984	30	the	the	DET
inlawrev-21605	984	31	contractor	contractor	NOUN
inlawrev-21605	984	32	resulted	result	VERB
inlawrev-21605	984	33	in	in	ADP
inlawrev-21605	984	34	the	the	DET
inlawrev-21605	984	35	house	house	NOUN
inlawrev-21605	984	36	being	be	AUX
inlawrev-21605	984	37	incomplete	incomplete	ADJ
inlawrev-21605	984	38	and	and	CCONJ
inlawrev-21605	984	39	uninhabitable	uninhabitable	ADJ
inlawrev-21605	984	40	.	.	PUNCT
inlawrev-21605	985	1	further	far	ADV
inlawrev-21605	985	2	,	,	PUNCT
inlawrev-21605	985	3	the	the	DET
inlawrev-21605	985	4	trustee	trustee	NOUN
inlawrev-21605	985	5	/	/	SYM
inlawrev-21605	985	6	assessor	assessor	NOUN
inlawrev-21605	985	7	explained	explain	VERB
inlawrev-21605	985	8	the	the	DET
inlawrev-21605	985	9	residence	residence	NOUN
inlawrev-21605	985	10	should	should	AUX
inlawrev-21605	985	11	not203	not203	ADV
inlawrev-21605	985	12	have	have	AUX
inlawrev-21605	985	13	been	be	AUX
inlawrev-21605	985	14	assessed	assess	VERB
inlawrev-21605	985	15	because	because	SCONJ
inlawrev-21605	985	16	it	it	PRON
inlawrev-21605	985	17	was	be	AUX
inlawrev-21605	985	18	uninhabitable	uninhabitable	ADJ
inlawrev-21605	985	19	.	.	PUNCT
inlawrev-21605	986	1	the	the	DET
inlawrev-21605	986	2	assessor	assessor	NOUN
inlawrev-21605	986	3	responded	respond	VERB
inlawrev-21605	986	4	by204	by204	PROPN
inlawrev-21605	986	5	arguing	argue	VERB
inlawrev-21605	986	6	the	the	DET
inlawrev-21605	986	7	trustee	trustee	NOUN
inlawrev-21605	986	8	/	/	SYM
inlawrev-21605	986	9	assessor	assessor	NOUN
inlawrev-21605	986	10	’s	’s	PART
inlawrev-21605	986	11	document	document	NOUN
inlawrev-21605	986	12	lacked	lack	VERB
inlawrev-21605	986	13	probative	probative	ADJ
inlawrev-21605	986	14	value	value	NOUN
inlawrev-21605	986	15	because	because	SCONJ
inlawrev-21605	986	16	it	it	PRON
inlawrev-21605	986	17	was	be	AUX
inlawrev-21605	986	18	not	not	PART
inlawrev-21605	986	19	notarized	notarize	VERB
inlawrev-21605	986	20	and	and	CCONJ
inlawrev-21605	986	21	contained	contain	VERB
inlawrev-21605	986	22	unattributed	unattributed	ADJ
inlawrev-21605	986	23	handwritten	handwritten	ADJ
inlawrev-21605	986	24	alterations	alteration	NOUN
inlawrev-21605	986	25	.	.	PUNCT
inlawrev-21605	987	1	m	m	VERB
inlawrev-21605	987	2	oreover	oreover	ADJ
inlawrev-21605	987	3	,	,	PUNCT
inlawrev-21605	987	4	the205	the205	PRON
inlawrev-21605	987	5	assessor	assessor	NOUN
inlawrev-21605	987	6	argued	argue	VERB
inlawrev-21605	987	7	it	it	PRON
inlawrev-21605	987	8	was	be	AUX
inlawrev-21605	987	9	reasonable	reasonable	ADJ
inlawrev-21605	987	10	to	to	PART
inlawrev-21605	987	11	believe	believe	VERB
inlawrev-21605	987	12	the	the	DET
inlawrev-21605	987	13	joneses	jones	NOUN
inlawrev-21605	987	14	lived	live	VERB
inlawrev-21605	987	15	at	at	ADP
inlawrev-21605	987	16	the	the	DET
inlawrev-21605	987	17	residence	residence	NOUN
inlawrev-21605	987	18	because	because	SCONJ
inlawrev-21605	987	19	they	they	PRON
inlawrev-21605	987	20	received	receive	VERB
inlawrev-21605	987	21	a	a	DET
inlawrev-21605	987	22	homestead	homestead	NOUN
inlawrev-21605	987	23	deduction	deduction	NOUN
inlawrev-21605	987	24	in	in	ADP
inlawrev-21605	987	25	2008	2008	NUM
inlawrev-21605	987	26	.	.	PUNCT
inlawrev-21605	988	1	the	the	DET
inlawrev-21605	988	2	indiana	indiana	PROPN
inlawrev-21605	988	3	board206	board206	PROPN
inlawrev-21605	988	4	191	191	NUM
inlawrev-21605	988	5	.	.	PUNCT
inlawrev-21605	989	1	i	i	PRON
inlawrev-21605	989	2	d.	d.	PROPN
inlawrev-21605	989	3	at	at	ADP
inlawrev-21605	989	4	73	73	NUM
inlawrev-21605	989	5	.	.	PUNCT
inlawrev-21605	990	1	192	192	NUM
inlawrev-21605	990	2	.	.	PUNCT
inlawrev-21605	991	1	i	i	PRON
inlawrev-21605	991	2	d.	d.	PROPN
inlawrev-21605	991	3	at	at	ADP
inlawrev-21605	991	4	73	73	NUM
inlawrev-21605	991	5	.	.	PUNCT
inlawrev-21605	992	1	193	193	NUM
inlawrev-21605	992	2	.	.	PUNCT
inlawrev-21605	993	1	i	i	PRON
inlawrev-21605	993	2	d.	d.	PROPN
inlawrev-21605	993	3	194	194	NUM
inlawrev-21605	993	4	.	.	PUNCT
inlawrev-21605	994	1	i	i	PRON
inlawrev-21605	994	2	d.	d.	PROPN
inlawrev-21605	994	3	195	195	NUM
inlawrev-21605	994	4	.	.	PUNCT
inlawrev-21605	995	1	i	i	PRON
inlawrev-21605	995	2	d.	d.	PROPN
inlawrev-21605	995	3	196	196	NUM
inlawrev-21605	995	4	.	.	PUNCT
inlawrev-21605	996	1	51	51	NUM
inlawrev-21605	996	2	n.e.3d	n.e.3d	NUM
inlawrev-21605	996	3	461	461	NUM
inlawrev-21605	996	4	(	(	PUNCT
inlawrev-21605	996	5	ind	ind	NOUN
inlawrev-21605	996	6	.	.	PUNCT
inlawrev-21605	997	1	t.c	t.c	PROPN
inlawrev-21605	997	2	.	.	PROPN
inlawrev-21605	997	3	2016	2016	NUM
inlawrev-21605	997	4	)	)	PUNCT
inlawrev-21605	997	5	.	.	PUNCT
inlawrev-21605	998	1	197	197	NUM
inlawrev-21605	998	2	.	.	PUNCT
inlawrev-21605	999	1	i	i	PRON
inlawrev-21605	999	2	d.	d.	PROPN
inlawrev-21605	999	3	198	198	NUM
inlawrev-21605	999	4	.	.	PUNCT
inlawrev-21605	1000	1	i	i	PRON
inlawrev-21605	1000	2	d.	d.	PROPN
inlawrev-21605	1000	3	at	at	ADP
inlawrev-21605	1000	4	462	462	NUM
inlawrev-21605	1000	5	.	.	PROPN
inlawrev-21605	1000	6	199	199	NUM
inlawrev-21605	1000	7	.	.	PUNCT
inlawrev-21605	1001	1	i	i	PRON
inlawrev-21605	1001	2	d.	d.	PROPN
inlawrev-21605	1001	3	200	200	NUM
inlawrev-21605	1001	4	.	.	PUNCT
inlawrev-21605	1002	1	i	i	PRON
inlawrev-21605	1002	2	d.	d.	PROPN
inlawrev-21605	1002	3	201	201	NUM
inlawrev-21605	1002	4	.	.	PUNCT
inlawrev-21605	1003	1	i	i	PRON
inlawrev-21605	1003	2	d.	d.	PROPN
inlawrev-21605	1003	3	202	202	NUM
inlawrev-21605	1003	4	.	.	PUNCT
inlawrev-21605	1004	1	i	i	PRON
inlawrev-21605	1004	2	d.	d.	PROPN
inlawrev-21605	1004	3	203	203	NUM
inlawrev-21605	1004	4	.	.	PUNCT
inlawrev-21605	1005	1	i	i	PRON
inlawrev-21605	1005	2	d.	d.	PROPN
inlawrev-21605	1005	3	204	204	NUM
inlawrev-21605	1005	4	.	.	PUNCT
inlawrev-21605	1006	1	i	i	PRON
inlawrev-21605	1006	2	d.	d.	PROPN
inlawrev-21605	1006	3	205	205	NUM
inlawrev-21605	1006	4	.	.	PUNCT
inlawrev-21605	1007	1	i	i	PRON
inlawrev-21605	1007	2	d.	d.	PROPN
inlawrev-21605	1007	3	206	206	NUM
inlawrev-21605	1007	4	.	.	PUNCT
inlawrev-21605	1008	1	i	i	PRON
inlawrev-21605	1008	2	d.	d.	PROPN
inlawrev-21605	1008	3	1424	1424	NUM
inlawrev-21605	1008	4	indiana	indiana	PROPN
inlawrev-21605	1008	5	law	law	PROPN
inlawrev-21605	1008	6	review	review	NOUN
inlawrev-21605	1009	1	[	[	X
inlawrev-21605	1009	2	vol	vol	NOUN
inlawrev-21605	1009	3	.	.	PUNCT
inlawrev-21605	1010	1	50:1403	50:1403	NUM
inlawrev-21605	1010	2	issued	issue	VERB
inlawrev-21605	1010	3	a	a	DET
inlawrev-21605	1010	4	final	final	ADJ
inlawrev-21605	1010	5	determination	determination	NOUN
inlawrev-21605	1010	6	finding	find	VERB
inlawrev-21605	1010	7	the	the	DET
inlawrev-21605	1010	8	joneses	jones	NOUN
inlawrev-21605	1010	9	’	'	PUNCT
inlawrev-21605	1010	10	residence	residence	NOUN
inlawrev-21605	1010	11	was	be	AUX
inlawrev-21605	1010	12	assessed	assess	VERB
inlawrev-21605	1010	13	as	as	SCONJ
inlawrev-21605	1010	14	if	if	SCONJ
inlawrev-21605	1010	15	it	it	PRON
inlawrev-21605	1010	16	were	be	AUX
inlawrev-21605	1010	17	100	100	NUM
inlawrev-21605	1010	18	%	%	NOUN
inlawrev-21605	1010	19	complete	complete	ADJ
inlawrev-21605	1010	20	,	,	PUNCT
inlawrev-21605	1010	21	although	although	SCONJ
inlawrev-21605	1010	22	it	it	PRON
inlawrev-21605	1010	23	was	be	AUX
inlawrev-21605	1010	24	not	not	PART
inlawrev-21605	1010	25	.	.	PUNCT
inlawrev-21605	1011	1	nonetheless	nonetheless	ADV
inlawrev-21605	1011	2	,	,	PUNCT
inlawrev-21605	1011	3	the	the	DET
inlawrev-21605	1011	4	indiana	indiana	PROPN
inlawrev-21605	1011	5	board207	board207	PROPN
inlawrev-21605	1011	6	found	find	VERB
inlawrev-21605	1011	7	the	the	DET
inlawrev-21605	1011	8	assessment	assessment	NOUN
inlawrev-21605	1011	9	must	must	AUX
inlawrev-21605	1011	10	stand	stand	VERB
inlawrev-21605	1011	11	because	because	SCONJ
inlawrev-21605	1011	12	the	the	DET
inlawrev-21605	1011	13	trustee	trustee	NOUN
inlawrev-21605	1011	14	/	/	SYM
inlawrev-21605	1011	15	assessor	assessor	NOUN
inlawrev-21605	1011	16	’s	’s	PART
inlawrev-21605	1011	17	document	document	NOUN
inlawrev-21605	1011	18	was	be	AUX
inlawrev-21605	1011	19	unreliable	unreliable	ADJ
inlawrev-21605	1011	20	and	and	CCONJ
inlawrev-21605	1011	21	did	do	AUX
inlawrev-21605	1011	22	not	not	PART
inlawrev-21605	1011	23	provide	provide	VERB
inlawrev-21605	1011	24	sufficient	sufficient	ADJ
inlawrev-21605	1011	25	support	support	NOUN
inlawrev-21605	1011	26	for	for	ADP
inlawrev-21605	1011	27	the	the	DET
inlawrev-21605	1011	28	requested	request	VERB
inlawrev-21605	1011	29	$	$	SYM
inlawrev-21605	1011	30	0	0	NUM
inlawrev-21605	1011	31	valuation.208	valuation.208	NOUN
inlawrev-21605	1011	32	the	the	DET
inlawrev-21605	1011	33	joneses	jones	NOUN
inlawrev-21605	1011	34	appealed	appeal	VERB
inlawrev-21605	1011	35	to	to	ADP
inlawrev-21605	1011	36	the	the	DET
inlawrev-21605	1011	37	indiana	indiana	PROPN
inlawrev-21605	1011	38	tax	tax	NOUN
inlawrev-21605	1011	39	court.209	court.209	NOUN
inlawrev-21605	1011	40	on	on	ADP
inlawrev-21605	1011	41	appeal	appeal	NOUN
inlawrev-21605	1011	42	,	,	PUNCT
inlawrev-21605	1011	43	the	the	DET
inlawrev-21605	1011	44	joneses	joneses	PROPN
inlawrev-21605	1011	45	argued	argue	VERB
inlawrev-21605	1011	46	their	their	PRON
inlawrev-21605	1011	47	residence	residence	NOUN
inlawrev-21605	1011	48	was	be	AUX
inlawrev-21605	1011	49	clearly	clearly	ADV
inlawrev-21605	1011	50	incomplete	incomplete	ADJ
inlawrev-21605	1011	51	and	and	CCONJ
inlawrev-21605	1011	52	thus	thus	ADV
inlawrev-21605	1011	53	ineligible	ineligible	ADJ
inlawrev-21605	1011	54	for	for	ADP
inlawrev-21605	1011	55	assessment	assessment	NOUN
inlawrev-21605	1011	56	in	in	ADP
inlawrev-21605	1011	57	2008	2008	NUM
inlawrev-21605	1011	58	and	and	CCONJ
inlawrev-21605	1011	59	2009	2009	NUM
inlawrev-21605	1011	60	.	.	PUNCT
inlawrev-21605	1012	1	the	the	DET
inlawrev-21605	1012	2	tax	tax	NOUN
inlawrev-21605	1012	3	court	court	NOUN
inlawrev-21605	1012	4	was	be	AUX
inlawrev-21605	1012	5	not	not	PART
inlawrev-21605	1012	6	persuaded210	persuaded210	PROPN
inlawrev-21605	1012	7	by	by	ADP
inlawrev-21605	1012	8	this	this	DET
inlawrev-21605	1012	9	argument	argument	NOUN
inlawrev-21605	1012	10	.	.	PUNCT
inlawrev-21605	1013	1	the	the	DET
inlawrev-21605	1013	2	tax	tax	NOUN
inlawrev-21605	1013	3	court	court	NOUN
inlawrev-21605	1013	4	pointed	point	VERB
inlawrev-21605	1013	5	to	to	ADP
inlawrev-21605	1013	6	indiana	indiana	PROPN
inlawrev-21605	1013	7	code	code	PROPN
inlawrev-21605	1013	8	section	section	NOUN
inlawrev-21605	1013	9	6	6	NUM
inlawrev-21605	1013	10	-	-	SYM
inlawrev-21605	1013	11	1.1	1.1	NUM
inlawrev-21605	1013	12	-	-	PUNCT
inlawrev-21605	1013	13	2	2	NUM
inlawrev-21605	1013	14	-	-	SYM
inlawrev-21605	1013	15	1	1	NUM
inlawrev-21605	1013	16	,	,	PUNCT
inlawrev-21605	1013	17	which	which	PRON
inlawrev-21605	1013	18	provides	provide	VERB
inlawrev-21605	1013	19	“	"	PUNCT
inlawrev-21605	1013	20	all	all	DET
inlawrev-21605	1013	21	tangible	tangible	ADJ
inlawrev-21605	1013	22	property	property	NOUN
inlawrev-21605	1013	23	which	which	PRON
inlawrev-21605	1013	24	is	be	AUX
inlawrev-21605	1013	25	within	within	ADP
inlawrev-21605	1013	26	the	the	DET
inlawrev-21605	1013	27	jurisdiction	jurisdiction	NOUN
inlawrev-21605	1013	28	of	of	ADP
inlawrev-21605	1013	29	this	this	DET
inlawrev-21605	1013	30	state	state	NOUN
inlawrev-21605	1013	31	on	on	ADP
inlawrev-21605	1013	32	the	the	DET
inlawrev-21605	1013	33	assessment	assessment	NOUN
inlawrev-21605	1013	34	date	date	NOUN
inlawrev-21605	1013	35	of	of	ADP
inlawrev-21605	1013	36	a	a	DET
inlawrev-21605	1013	37	year	year	NOUN
inlawrev-21605	1013	38	is	be	AUX
inlawrev-21605	1013	39	subject	subject	ADJ
inlawrev-21605	1013	40	to	to	ADP
inlawrev-21605	1013	41	assessment	assessment	NOUN
inlawrev-21605	1013	42	and	and	CCONJ
inlawrev-21605	1013	43	taxation	taxation	NOUN
inlawrev-21605	1013	44	for	for	ADP
inlawrev-21605	1013	45	that	that	DET
inlawrev-21605	1013	46	year	year	NOUN
inlawrev-21605	1013	47	.	.	PUNCT
inlawrev-21605	1013	48	”	"	PUNCT
inlawrev-21605	1014	1	the	the	DET
inlawrev-21605	1014	2	tax	tax	NOUN
inlawrev-21605	1014	3	court	court	NOUN
inlawrev-21605	1014	4	explained	explain	VERB
inlawrev-21605	1014	5	“	"	PUNCT
inlawrev-21605	1014	6	the	the	DET
inlawrev-21605	1014	7	assessor	assessor	NOUN
inlawrev-21605	1014	8	was	be	AUX
inlawrev-21605	1014	9	required	require	VERB
inlawrev-21605	1014	10	to	to	PART
inlawrev-21605	1014	11	determine	determine	VERB
inlawrev-21605	1014	12	the211	the211	PROPN
inlawrev-21605	1014	13	true	true	ADJ
inlawrev-21605	1014	14	tax	tax	NOUN
inlawrev-21605	1014	15	value	value	NOUN
inlawrev-21605	1014	16	.	.	PUNCT
inlawrev-21605	1014	17	”	"	PUNCT
inlawrev-21605	1015	1	m	m	VERB
inlawrev-21605	1015	2	oreover	oreover	NOUN
inlawrev-21605	1015	3	,	,	PUNCT
inlawrev-21605	1015	4	the	the	DET
inlawrev-21605	1015	5	tax	tax	NOUN
inlawrev-21605	1015	6	court	court	NOUN
inlawrev-21605	1015	7	explained	explain	VERB
inlawrev-21605	1015	8	that	that	SCONJ
inlawrev-21605	1015	9	when	when	SCONJ
inlawrev-21605	1015	10	an	an	DET
inlawrev-21605	1015	11	assessor	assessor	NOUN
inlawrev-21605	1015	12	has212	has212	PROPN
inlawrev-21605	1015	13	assessed	assess	VERB
inlawrev-21605	1015	14	real	real	ADJ
inlawrev-21605	1015	15	property	property	NOUN
inlawrev-21605	1015	16	pursuant	pursuant	NOUN
inlawrev-21605	1015	17	to	to	ADP
inlawrev-21605	1015	18	the	the	DET
inlawrev-21605	1015	19	guidelines	guideline	NOUN
inlawrev-21605	1015	20	,	,	PUNCT
inlawrev-21605	1015	21	as	as	SCONJ
inlawrev-21605	1015	22	is	be	AUX
inlawrev-21605	1015	23	the	the	DET
inlawrev-21605	1015	24	case	case	NOUN
inlawrev-21605	1015	25	here	here	ADV
inlawrev-21605	1015	26	,	,	PUNCT
inlawrev-21605	1015	27	the	the	DET
inlawrev-21605	1015	28	assessment	assessment	NOUN
inlawrev-21605	1015	29	is	be	AUX
inlawrev-21605	1015	30	presumed	presume	VERB
inlawrev-21605	1015	31	accurate	accurate	ADJ
inlawrev-21605	1015	32	.	.	PUNCT
inlawrev-21605	1016	1	however	however	ADV
inlawrev-21605	1016	2	,	,	PUNCT
inlawrev-21605	1016	3	the	the	DET
inlawrev-21605	1016	4	taxpayer	taxpayer	NOUN
inlawrev-21605	1016	5	may	may	AUX
inlawrev-21605	1016	6	rebut	rebut	VERB
inlawrev-21605	1016	7	that213	that213	PRON
inlawrev-21605	1016	8	presumption	presumption	NOUN
inlawrev-21605	1016	9	with	with	ADP
inlawrev-21605	1016	10	other	other	ADJ
inlawrev-21605	1016	11	market	market	NOUN
inlawrev-21605	1016	12	-	-	PUNCT
inlawrev-21605	1016	13	based	base	VERB
inlawrev-21605	1016	14	evidence	evidence	NOUN
inlawrev-21605	1016	15	that	that	PRON
inlawrev-21605	1016	16	demonstrates	demonstrate	VERB
inlawrev-21605	1016	17	the	the	DET
inlawrev-21605	1016	18	assessment	assessment	NOUN
inlawrev-21605	1016	19	does	do	AUX
inlawrev-21605	1016	20	not	not	PART
inlawrev-21605	1016	21	reflect	reflect	VERB
inlawrev-21605	1016	22	the	the	DET
inlawrev-21605	1016	23	market	market	NOUN
inlawrev-21605	1016	24	value	value	NOUN
inlawrev-21605	1016	25	-	-	PUNCT
inlawrev-21605	1016	26	in	in	ADP
inlawrev-21605	1016	27	-	-	PUNCT
inlawrev-21605	1016	28	use	use	NOUN
inlawrev-21605	1016	29	.	.	PUNCT
inlawrev-21605	1017	1	the	the	DET
inlawrev-21605	1017	2	tax	tax	NOUN
inlawrev-21605	1017	3	court	court	NOUN
inlawrev-21605	1017	4	found	find	VERB
inlawrev-21605	1017	5	the	the	DET
inlawrev-21605	1017	6	joneses	jones	NOUN
inlawrev-21605	1017	7	did214	did214	ADV
inlawrev-21605	1017	8	not	not	PART
inlawrev-21605	1017	9	provide	provide	VERB
inlawrev-21605	1017	10	the	the	DET
inlawrev-21605	1017	11	indiana	indiana	PROPN
inlawrev-21605	1017	12	board	board	PROPN
inlawrev-21605	1017	13	with	with	ADP
inlawrev-21605	1017	14	any	any	DET
inlawrev-21605	1017	15	market	market	NOUN
inlawrev-21605	1017	16	-	-	PUNCT
inlawrev-21605	1017	17	based	base	VERB
inlawrev-21605	1017	18	evidence	evidence	NOUN
inlawrev-21605	1017	19	of	of	ADP
inlawrev-21605	1017	20	their	their	PRON
inlawrev-21605	1017	21	property	property	NOUN
inlawrev-21605	1017	22	’s	’s	PART
inlawrev-21605	1017	23	market	market	NOUN
inlawrev-21605	1017	24	value	value	NOUN
inlawrev-21605	1017	25	-	-	PUNCT
inlawrev-21605	1017	26	in	in	ADP
inlawrev-21605	1017	27	-	-	PUNCT
inlawrev-21605	1017	28	use	use	NOUN
inlawrev-21605	1017	29	.	.	PUNCT
inlawrev-21605	1018	1	therefore	therefore	ADV
inlawrev-21605	1018	2	,	,	PUNCT
inlawrev-21605	1018	3	the	the	DET
inlawrev-21605	1018	4	tax	tax	NOUN
inlawrev-21605	1018	5	court	court	NOUN
inlawrev-21605	1018	6	affirmed	affirm	VERB
inlawrev-21605	1018	7	the	the	DET
inlawrev-21605	1018	8	indiana	indiana	PROPN
inlawrev-21605	1018	9	board.215	board.215	VERB
inlawrev-21605	1018	10	216	216	NUM
inlawrev-21605	1018	11	4	4	NUM
inlawrev-21605	1018	12	.	.	PUNCT
inlawrev-21605	1019	1	gillette	gillette	PROPN
inlawrev-21605	1019	2	v.	v.	ADP
inlawrev-21605	1019	3	brown	brown	PROPN
inlawrev-21605	1019	4	county	county	PROPN
inlawrev-21605	1019	5	assessor	assessor	NOUN
inlawrev-21605	1019	6	.	.	PUNCT
inlawrev-21605	1020	1	—	—	PUNCT
inlawrev-21605	1020	2	gillette	gillette	PROPN
inlawrev-21605	1020	3	owns	own	VERB
inlawrev-21605	1020	4	a	a	DET
inlawrev-21605	1020	5	rental	rental	ADJ
inlawrev-21605	1020	6	property	property	NOUN
inlawrev-21605	1020	7	in217	in217	PROPN
inlawrev-21605	1020	8	nineveh	nineveh	NOUN
inlawrev-21605	1020	9	,	,	PUNCT
inlawrev-21605	1020	10	indiana	indiana	PROPN
inlawrev-21605	1020	11	,	,	PUNCT
inlawrev-21605	1020	12	which	which	PRON
inlawrev-21605	1020	13	was	be	AUX
inlawrev-21605	1020	14	assessed	assess	VERB
inlawrev-21605	1020	15	at	at	ADP
inlawrev-21605	1020	16	$	$	SYM
inlawrev-21605	1020	17	636,500	636,500	NUM
inlawrev-21605	1020	18	for	for	SCONJ
inlawrev-21605	1020	19	the	the	DET
inlawrev-21605	1020	20	2009	2009	NUM
inlawrev-21605	1020	21	tax	tax	NOUN
inlawrev-21605	1020	22	year.218	year.218	NOUN
inlawrev-21605	1020	23	g	g	PROPN
inlawrev-21605	1020	24	illette	illette	NOUN
inlawrev-21605	1020	25	appealed	appeal	VERB
inlawrev-21605	1020	26	,	,	PUNCT
inlawrev-21605	1020	27	first	first	ADV
inlawrev-21605	1020	28	to	to	ADP
inlawrev-21605	1020	29	the	the	DET
inlawrev-21605	1020	30	ptaboa	ptaboa	NOUN
inlawrev-21605	1020	31	,	,	PUNCT
inlawrev-21605	1020	32	then	then	ADV
inlawrev-21605	1020	33	to	to	ADP
inlawrev-21605	1020	34	the	the	DET
inlawrev-21605	1020	35	indiana	indiana	PROPN
inlawrev-21605	1020	36	board	board	PROPN
inlawrev-21605	1020	37	.	.	PUNCT
inlawrev-21605	1021	1	t	t	PROPN
inlawrev-21605	1021	2	he219	he219	ADJ
inlawrev-21605	1021	3	assessor	assessor	NOUN
inlawrev-21605	1021	4	stated	state	VERB
inlawrev-21605	1021	5	that	that	SCONJ
inlawrev-21605	1021	6	she	she	PRON
inlawrev-21605	1021	7	could	could	AUX
inlawrev-21605	1021	8	not	not	PART
inlawrev-21605	1021	9	make	make	VERB
inlawrev-21605	1021	10	a	a	DET
inlawrev-21605	1021	11	prima	prima	NOUN
inlawrev-21605	1021	12	facie	facie	NOUN
inlawrev-21605	1021	13	case	case	NOUN
inlawrev-21605	1021	14	and	and	CCONJ
inlawrev-21605	1021	15	requested	request	VERB
inlawrev-21605	1021	16	that	that	SCONJ
inlawrev-21605	1021	17	the	the	DET
inlawrev-21605	1021	18	indiana	indiana	PROPN
inlawrev-21605	1021	19	board	board	PROPN
inlawrev-21605	1021	20	reinstate	reinstate	PROPN
inlawrev-21605	1021	21	gillette	gillette	PROPN
inlawrev-21605	1021	22	’s	’s	PART
inlawrev-21605	1021	23	2008	2008	NUM
inlawrev-21605	1021	24	assessment	assessment	NOUN
inlawrev-21605	1021	25	of	of	ADP
inlawrev-21605	1021	26	$	$	SYM
inlawrev-21605	1021	27	592,000	592,000	NUM
inlawrev-21605	1021	28	.	.	PUNCT
inlawrev-21605	1022	1	however,220	however,220	ADP
inlawrev-21605	1022	2	gillette	gillette	PROPN
inlawrev-21605	1022	3	argued	argue	VERB
inlawrev-21605	1022	4	the	the	DET
inlawrev-21605	1022	5	property	property	NOUN
inlawrev-21605	1022	6	was	be	AUX
inlawrev-21605	1022	7	only	only	ADV
inlawrev-21605	1022	8	worth	worth	ADJ
inlawrev-21605	1022	9	$	$	SYM
inlawrev-21605	1022	10	440,000	440,000	NUM
inlawrev-21605	1022	11	.	.	PUNCT
inlawrev-21605	1023	1	in	in	ADP
inlawrev-21605	1023	2	support	support	NOUN
inlawrev-21605	1023	3	of	of	ADP
inlawrev-21605	1023	4	her221	her221	NOUN
inlawrev-21605	1023	5	argument	argument	NOUN
inlawrev-21605	1023	6	,	,	PUNCT
inlawrev-21605	1023	7	gillette	gillette	PROPN
inlawrev-21605	1023	8	stated	state	VERB
inlawrev-21605	1023	9	that	that	SCONJ
inlawrev-21605	1023	10	the	the	DET
inlawrev-21605	1023	11	property	property	NOUN
inlawrev-21605	1023	12	was	be	AUX
inlawrev-21605	1023	13	worth	worth	ADJ
inlawrev-21605	1023	14	less	less	ADJ
inlawrev-21605	1023	15	because	because	SCONJ
inlawrev-21605	1023	16	it	it	PRON
inlawrev-21605	1023	17	abutted	abut	VERB
inlawrev-21605	1023	18	the	the	DET
inlawrev-21605	1023	19	road	road	NOUN
inlawrev-21605	1023	20	instead	instead	ADV
inlawrev-21605	1023	21	of	of	ADP
inlawrev-21605	1023	22	the	the	DET
inlawrev-21605	1023	23	lake	lake	NOUN
inlawrev-21605	1023	24	,	,	PUNCT
inlawrev-21605	1023	25	her	her	PRON
inlawrev-21605	1023	26	insurance	insurance	NOUN
inlawrev-21605	1023	27	liability	liability	NOUN
inlawrev-21605	1023	28	limits	limit	NOUN
inlawrev-21605	1023	29	to	to	PART
inlawrev-21605	1023	30	rebuild	rebuild	VERB
inlawrev-21605	1023	31	the	the	DET
inlawrev-21605	1023	32	home	home	NOUN
inlawrev-21605	1023	33	were	be	AUX
inlawrev-21605	1023	34	much	much	ADV
inlawrev-21605	1023	35	less	less	ADJ
inlawrev-21605	1023	36	than	than	ADP
inlawrev-21605	1023	37	the	the	DET
inlawrev-21605	1023	38	assessed	assessed	ADJ
inlawrev-21605	1023	39	value	value	NOUN
inlawrev-21605	1023	40	,	,	PUNCT
inlawrev-21605	1023	41	and	and	CCONJ
inlawrev-21605	1023	42	appraisals	appraisal	NOUN
inlawrev-21605	1023	43	valued	value	VERB
inlawrev-21605	1023	44	her	her	PRON
inlawrev-21605	1023	45	home	home	NOUN
inlawrev-21605	1023	46	at	at	ADP
inlawrev-21605	1023	47	$	$	SYM
inlawrev-21605	1023	48	260,000	260,000	NUM
inlawrev-21605	1023	49	in	in	ADP
inlawrev-21605	1023	50	1998	1998	NUM
inlawrev-21605	1023	51	and	and	CCONJ
inlawrev-21605	1023	52	$	$	SYM
inlawrev-21605	1023	53	482,000	482,000	NUM
inlawrev-21605	1023	54	in	in	ADP
inlawrev-21605	1023	55	2006	2006	NUM
inlawrev-21605	1023	56	.	.	PUNCT
inlawrev-21605	1024	1	m	m	VERB
inlawrev-21605	1024	2	oreover	oreover	ADJ
inlawrev-21605	1024	3	,	,	PUNCT
inlawrev-21605	1024	4	gillette	gillette	PROPN
inlawrev-21605	1024	5	contended	contend	VERB
inlawrev-21605	1024	6	she	she	PRON
inlawrev-21605	1024	7	could	could	AUX
inlawrev-21605	1024	8	not	not	PART
inlawrev-21605	1024	9	sell222	sell222	VERB
inlawrev-21605	1024	10	the	the	DET
inlawrev-21605	1024	11	property	property	NOUN
inlawrev-21605	1024	12	for	for	ADP
inlawrev-21605	1024	13	more	more	ADJ
inlawrev-21605	1024	14	than	than	ADP
inlawrev-21605	1024	15	$	$	SYM
inlawrev-21605	1024	16	600,000	600,000	NUM
inlawrev-21605	1024	17	and	and	CCONJ
inlawrev-21605	1024	18	could	could	AUX
inlawrev-21605	1024	19	not	not	PART
inlawrev-21605	1024	20	rent	rent	VERB
inlawrev-21605	1024	21	it	it	PRON
inlawrev-21605	1024	22	for	for	ADP
inlawrev-21605	1024	23	$	$	SYM
inlawrev-21605	1024	24	2,500	2,500	NUM
inlawrev-21605	1024	25	per	per	ADP
inlawrev-21605	1024	26	207	207	NUM
inlawrev-21605	1024	27	.	.	PUNCT
inlawrev-21605	1025	1	i	i	PRON
inlawrev-21605	1025	2	d.	d.	PROPN
inlawrev-21605	1025	3	208	208	NUM
inlawrev-21605	1025	4	.	.	PUNCT
inlawrev-21605	1026	1	i	i	PRON
inlawrev-21605	1026	2	d.	d.	PROPN
inlawrev-21605	1026	3	209	209	NUM
inlawrev-21605	1026	4	.	.	PUNCT
inlawrev-21605	1027	1	i	i	PRON
inlawrev-21605	1027	2	d.	d.	PROPN
inlawrev-21605	1027	3	210	210	NUM
inlawrev-21605	1027	4	.	.	PUNCT
inlawrev-21605	1028	1	i	i	PRON
inlawrev-21605	1028	2	d.	d.	PROPN
inlawrev-21605	1028	3	at	at	ADP
inlawrev-21605	1028	4	463	463	NUM
inlawrev-21605	1028	5	.	.	PUNCT
inlawrev-21605	1029	1	211	211	NUM
inlawrev-21605	1029	2	.	.	PUNCT
inlawrev-21605	1030	1	i	i	PRON
inlawrev-21605	1030	2	d.	d.	PROPN
inlawrev-21605	1030	3	(	(	PUNCT
inlawrev-21605	1030	4	quoting	quote	VERB
inlawrev-21605	1030	5	ind	ind	PROPN
inlawrev-21605	1030	6	.	.	PUNCT
inlawrev-21605	1031	1	code	code	PROPN
inlawrev-21605	1031	2	§	§	PROPN
inlawrev-21605	1031	3	6	6	NUM
inlawrev-21605	1031	4	-	-	SYM
inlawrev-21605	1031	5	1.1	1.1	NUM
inlawrev-21605	1031	6	-	-	PUNCT
inlawrev-21605	1031	7	2	2	NUM
inlawrev-21605	1031	8	-	-	SYM
inlawrev-21605	1031	9	1	1	NUM
inlawrev-21605	1031	10	(	(	PUNCT
inlawrev-21605	1031	11	2016	2016	NUM
inlawrev-21605	1031	12	)	)	PUNCT
inlawrev-21605	1031	13	)	)	PUNCT
inlawrev-21605	1031	14	.	.	PUNCT
inlawrev-21605	1032	1	212	212	NUM
inlawrev-21605	1032	2	.	.	PUNCT
inlawrev-21605	1033	1	i	i	PRON
inlawrev-21605	1033	2	d.	d.	PROPN
inlawrev-21605	1033	3	213	213	NUM
inlawrev-21605	1033	4	.	.	PUNCT
inlawrev-21605	1034	1	i	i	PRON
inlawrev-21605	1034	2	d.	d.	PROPN
inlawrev-21605	1034	3	at	at	ADP
inlawrev-21605	1034	4	464	464	NUM
inlawrev-21605	1034	5	.	.	PUNCT
inlawrev-21605	1035	1	214	214	NUM
inlawrev-21605	1035	2	.	.	PUNCT
inlawrev-21605	1036	1	i	i	PRON
inlawrev-21605	1036	2	d.	d.	PROPN
inlawrev-21605	1036	3	215	215	NUM
inlawrev-21605	1036	4	.	.	PUNCT
inlawrev-21605	1037	1	i	i	PRON
inlawrev-21605	1037	2	d.	d.	PROPN
inlawrev-21605	1037	3	216	216	NUM
inlawrev-21605	1037	4	.	.	PUNCT
inlawrev-21605	1038	1	i	i	PRON
inlawrev-21605	1038	2	d.	d.	PROPN
inlawrev-21605	1038	3	217	217	NUM
inlawrev-21605	1038	4	.	.	PUNCT
inlawrev-21605	1039	1	54	54	NUM
inlawrev-21605	1039	2	n.e.3d	n.e.3d	NUM
inlawrev-21605	1039	3	454	454	NUM
inlawrev-21605	1039	4	(	(	PUNCT
inlawrev-21605	1039	5	ind	ind	NOUN
inlawrev-21605	1039	6	.	.	PUNCT
inlawrev-21605	1040	1	t.c	t.c	PROPN
inlawrev-21605	1040	2	.	.	PROPN
inlawrev-21605	1040	3	2016	2016	NUM
inlawrev-21605	1040	4	)	)	PUNCT
inlawrev-21605	1040	5	.	.	PUNCT
inlawrev-21605	1041	1	218	218	NUM
inlawrev-21605	1041	2	.	.	PUNCT
inlawrev-21605	1042	1	i	i	PRON
inlawrev-21605	1042	2	d.	d.	PROPN
inlawrev-21605	1042	3	219	219	NUM
inlawrev-21605	1042	4	.	.	PUNCT
inlawrev-21605	1043	1	i	i	PRON
inlawrev-21605	1043	2	d.	d.	PROPN
inlawrev-21605	1043	3	220	220	NUM
inlawrev-21605	1043	4	.	.	PUNCT
inlawrev-21605	1044	1	i	i	PRON
inlawrev-21605	1044	2	d.	d.	PROPN
inlawrev-21605	1044	3	at	at	ADP
inlawrev-21605	1044	4	455	455	NUM
inlawrev-21605	1044	5	.	.	PUNCT
inlawrev-21605	1045	1	221	221	NUM
inlawrev-21605	1045	2	.	.	PUNCT
inlawrev-21605	1046	1	i	i	PRON
inlawrev-21605	1046	2	d.	d.	PROPN
inlawrev-21605	1046	3	222	222	NUM
inlawrev-21605	1046	4	.	.	PUNCT
inlawrev-21605	1047	1	i	i	PRON
inlawrev-21605	1047	2	d.	d.	PROPN
inlawrev-21605	1047	3	2017	2017	NUM
inlawrev-21605	1047	4	]	]	PUNCT
inlawrev-21605	1047	5	taxation	taxation	NOUN
inlawrev-21605	1047	6	1425	1425	NUM
inlawrev-21605	1047	7	month	month	NOUN
inlawrev-21605	1047	8	—	—	PUNCT
inlawrev-21605	1047	9	which	which	PRON
inlawrev-21605	1047	10	meant	mean	VERB
inlawrev-21605	1047	11	it	it	PRON
inlawrev-21605	1047	12	had	have	VERB
inlawrev-21605	1047	13	a	a	DET
inlawrev-21605	1047	14	rental	rental	ADJ
inlawrev-21605	1047	15	value	value	NOUN
inlawrev-21605	1047	16	of	of	ADP
inlawrev-21605	1047	17	less	less	ADJ
inlawrev-21605	1047	18	than	than	ADP
inlawrev-21605	1047	19	$	$	SYM
inlawrev-21605	1047	20	250,000	250,000	NUM
inlawrev-21605	1047	21	.	.	PUNCT
inlawrev-21605	1048	1	the	the	DET
inlawrev-21605	1048	2	indiana223	indiana223	PROPN
inlawrev-21605	1048	3	board	board	NOUN
inlawrev-21605	1048	4	found	find	VERB
inlawrev-21605	1048	5	gillette	gillette	PROPN
inlawrev-21605	1048	6	failed	fail	VERB
inlawrev-21605	1048	7	to	to	PART
inlawrev-21605	1048	8	rebut	rebut	VERB
inlawrev-21605	1048	9	the	the	DET
inlawrev-21605	1048	10	prima	prima	PROPN
inlawrev-21605	1048	11	facie	facie	NOUN
inlawrev-21605	1048	12	case	case	NOUN
inlawrev-21605	1048	13	for	for	ADP
inlawrev-21605	1048	14	an	an	DET
inlawrev-21605	1048	15	assessed	assessed	ADJ
inlawrev-21605	1048	16	value	value	NOUN
inlawrev-21605	1048	17	below	below	ADP
inlawrev-21605	1048	18	$	$	SYM
inlawrev-21605	1048	19	592,000	592,000	NUM
inlawrev-21605	1048	20	because	because	SCONJ
inlawrev-21605	1048	21	gillette	gillette	PROPN
inlawrev-21605	1048	22	“	"	PUNCT
inlawrev-21605	1048	23	did	do	AUX
inlawrev-21605	1048	24	not	not	PART
inlawrev-21605	1048	25	provide	provide	VERB
inlawrev-21605	1048	26	substantial	substantial	ADJ
inlawrev-21605	1048	27	,	,	PUNCT
inlawrev-21605	1048	28	probative	probative	ADJ
inlawrev-21605	1048	29	evidence	evidence	NOUN
inlawrev-21605	1048	30	to	to	PART
inlawrev-21605	1048	31	support	support	VERB
inlawrev-21605	1048	32	her	her	PRON
inlawrev-21605	1048	33	claim	claim	NOUN
inlawrev-21605	1048	34	.	.	PUNCT
inlawrev-21605	1048	35	”	"	PUNCT
inlawrev-21605	1049	1	gillette	gillette	PROPN
inlawrev-21605	1049	2	appealed	appeal	VERB
inlawrev-21605	1049	3	to	to	ADP
inlawrev-21605	1049	4	the	the	DET
inlawrev-21605	1049	5	tax	tax	NOUN
inlawrev-21605	1049	6	court.224	court.224	NOUN
inlawrev-21605	1049	7	225	225	NUM
inlawrev-21605	1049	8	on	on	ADP
inlawrev-21605	1049	9	appeal	appeal	NOUN
inlawrev-21605	1049	10	,	,	PUNCT
inlawrev-21605	1049	11	gillette	gillette	PROPN
inlawrev-21605	1049	12	claimed	claim	VERB
inlawrev-21605	1049	13	the	the	DET
inlawrev-21605	1049	14	indiana	indiana	PROPN
inlawrev-21605	1049	15	board	board	PROPN
inlawrev-21605	1049	16	erred	err	VERB
inlawrev-21605	1049	17	by	by	ADP
inlawrev-21605	1049	18	using	use	VERB
inlawrev-21605	1049	19	a	a	DET
inlawrev-21605	1049	20	cost	cost	NOUN
inlawrev-21605	1049	21	approach	approach	NOUN
inlawrev-21605	1049	22	valuation	valuation	NOUN
inlawrev-21605	1049	23	,	,	PUNCT
inlawrev-21605	1049	24	rather	rather	ADV
inlawrev-21605	1049	25	than	than	ADP
inlawrev-21605	1049	26	an	an	DET
inlawrev-21605	1049	27	income	income	NOUN
inlawrev-21605	1049	28	approach	approach	NOUN
inlawrev-21605	1049	29	.	.	PUNCT
inlawrev-21605	1050	1	in	in	ADP
inlawrev-21605	1050	2	the	the	DET
inlawrev-21605	1050	3	alternative	alternative	NOUN
inlawrev-21605	1050	4	,	,	PUNCT
inlawrev-21605	1050	5	gillette	gillette	PROPN
inlawrev-21605	1050	6	argued226	argued226	PROPN
inlawrev-21605	1050	7	the	the	DET
inlawrev-21605	1050	8	indiana	indiana	PROPN
inlawrev-21605	1050	9	board	board	PROPN
inlawrev-21605	1050	10	erred	err	VERB
inlawrev-21605	1050	11	in	in	ADP
inlawrev-21605	1050	12	rejecting	reject	VERB
inlawrev-21605	1050	13	her	her	PRON
inlawrev-21605	1050	14	evidentiary	evidentiary	ADJ
inlawrev-21605	1050	15	presentation	presentation	NOUN
inlawrev-21605	1050	16	.	.	PUNCT
inlawrev-21605	1051	1	the	the	DET
inlawrev-21605	1051	2	tax227	tax227	PROPN
inlawrev-21605	1051	3	court	court	NOUN
inlawrev-21605	1051	4	disagreed	disagree	VERB
inlawrev-21605	1051	5	and	and	CCONJ
inlawrev-21605	1051	6	stated	state	VERB
inlawrev-21605	1051	7	that	that	SCONJ
inlawrev-21605	1051	8	gillette	gillette	PROPN
inlawrev-21605	1051	9	“	"	PUNCT
inlawrev-21605	1051	10	attack[ed	attack[ed	PROPN
inlawrev-21605	1051	11	]	]	PUNCT
inlawrev-21605	1051	12	merely	merely	ADV
inlawrev-21605	1051	13	the	the	DET
inlawrev-21605	1051	14	methodology	methodology	NOUN
inlawrev-21605	1051	15	used	use	VERB
inlawrev-21605	1051	16	to	to	PART
inlawrev-21605	1051	17	determine	determine	VERB
inlawrev-21605	1051	18	the	the	DET
inlawrev-21605	1051	19	2008	2008	NUM
inlawrev-21605	1051	20	assessed	assessed	ADJ
inlawrev-21605	1051	21	value	value	NOUN
inlawrev-21605	1051	22	and	and	CCONJ
inlawrev-21605	1051	23	d[id	d[id	NOUN
inlawrev-21605	1051	24	]	]	PUNCT
inlawrev-21605	1051	25	not	not	PART
inlawrev-21605	1051	26	address	address	VERB
inlawrev-21605	1051	27	the	the	DET
inlawrev-21605	1051	28	key	key	ADJ
inlawrev-21605	1051	29	issue	issue	NOUN
inlawrev-21605	1051	30	—	—	PUNCT
inlawrev-21605	1051	31	whether	whether	SCONJ
inlawrev-21605	1051	32	$	$	SYM
inlawrev-21605	1051	33	592,000	592,000	NUM
inlawrev-21605	1051	34	was	be	AUX
inlawrev-21605	1051	35	a	a	DET
inlawrev-21605	1051	36	reasonable	reasonable	ADJ
inlawrev-21605	1051	37	reflection	reflection	NOUN
inlawrev-21605	1051	38	of	of	ADP
inlawrev-21605	1051	39	the	the	DET
inlawrev-21605	1051	40	property	property	NOUN
inlawrev-21605	1051	41	’s	’s	PART
inlawrev-21605	1051	42	market	market	NOUN
inlawrev-21605	1051	43	value	value	NOUN
inlawrev-21605	1051	44	-	-	PUNCT
inlawrev-21605	1051	45	in	in	ADP
inlawrev-21605	1051	46	-	-	PUNCT
inlawrev-21605	1051	47	use	use	NOUN
inlawrev-21605	1051	48	.	.	PUNCT
inlawrev-21605	1051	49	”	"	PUNCT
inlawrev-21605	1052	1	as	as	ADP
inlawrev-21605	1052	2	such	such	ADJ
inlawrev-21605	1052	3	,	,	PUNCT
inlawrev-21605	1052	4	the	the	DET
inlawrev-21605	1052	5	court	court	NOUN
inlawrev-21605	1052	6	found	find	VERB
inlawrev-21605	1052	7	no	no	DET
inlawrev-21605	1052	8	basis	basis	NOUN
inlawrev-21605	1052	9	to	to	PART
inlawrev-21605	1052	10	reverse	reverse	VERB
inlawrev-21605	1052	11	the	the	DET
inlawrev-21605	1052	12	indiana	indiana	NOUN
inlawrev-21605	1052	13	board228	board228	PROPN
inlawrev-21605	1052	14	on	on	ADP
inlawrev-21605	1052	15	that	that	DET
inlawrev-21605	1052	16	issue	issue	NOUN
inlawrev-21605	1052	17	.	.	PUNCT
inlawrev-21605	1053	1	gillette	gillette	PROPN
inlawrev-21605	1053	2	also	also	ADV
inlawrev-21605	1053	3	contended	contend	VERB
inlawrev-21605	1053	4	that	that	SCONJ
inlawrev-21605	1053	5	she	she	PRON
inlawrev-21605	1053	6	presented	present	VERB
inlawrev-21605	1053	7	market	market	NOUN
inlawrev-21605	1053	8	-	-	PUNCT
inlawrev-21605	1053	9	based229	based229	NOUN
inlawrev-21605	1053	10	evidence	evidence	NOUN
inlawrev-21605	1053	11	—	—	PUNCT
inlawrev-21605	1053	12	her	her	PRON
inlawrev-21605	1053	13	rental	rental	ADJ
inlawrev-21605	1053	14	insurance	insurance	NOUN
inlawrev-21605	1053	15	policy	policy	NOUN
inlawrev-21605	1053	16	declarations	declaration	NOUN
inlawrev-21605	1053	17	,	,	PUNCT
inlawrev-21605	1053	18	a	a	DET
inlawrev-21605	1053	19	1998	1998	NUM
inlawrev-21605	1053	20	appraisal	appraisal	NOUN
inlawrev-21605	1053	21	,	,	PUNCT
inlawrev-21605	1053	22	and	and	CCONJ
inlawrev-21605	1053	23	a	a	DET
inlawrev-21605	1053	24	2006	2006	NUM
inlawrev-21605	1053	25	appraisal	appraisal	NOUN
inlawrev-21605	1053	26	—	—	PUNCT
inlawrev-21605	1053	27	that	that	PRON
inlawrev-21605	1053	28	established	establish	VERB
inlawrev-21605	1053	29	the	the	DET
inlawrev-21605	1053	30	property	property	NOUN
inlawrev-21605	1053	31	’s	’s	PART
inlawrev-21605	1053	32	value	value	NOUN
inlawrev-21605	1053	33	was	be	AUX
inlawrev-21605	1053	34	$	$	SYM
inlawrev-21605	1053	35	440,000	440,000	NUM
inlawrev-21605	1053	36	for	for	ADP
inlawrev-21605	1053	37	the	the	DET
inlawrev-21605	1053	38	2009	2009	NUM
inlawrev-21605	1053	39	tax	tax	NOUN
inlawrev-21605	1053	40	year	year	NOUN
inlawrev-21605	1053	41	.	.	PUNCT
inlawrev-21605	1054	1	the	the	DET
inlawrev-21605	1054	2	tax	tax	NOUN
inlawrev-21605	1054	3	court	court	NOUN
inlawrev-21605	1054	4	did	do	AUX
inlawrev-21605	1054	5	not	not	PART
inlawrev-21605	1054	6	find	find	VERB
inlawrev-21605	1054	7	this	this	DET
inlawrev-21605	1054	8	evidence	evidence	NOUN
inlawrev-21605	1054	9	probative	probative	ADJ
inlawrev-21605	1054	10	and	and	CCONJ
inlawrev-21605	1054	11	explained	explain	VERB
inlawrev-21605	1054	12	gillette230	gillette230	PROPN
inlawrev-21605	1054	13	had	have	AUX
inlawrev-21605	1054	14	failed	fail	VERB
inlawrev-21605	1054	15	to	to	PART
inlawrev-21605	1054	16	relate	relate	VERB
inlawrev-21605	1054	17	her	her	PRON
inlawrev-21605	1054	18	evidence	evidence	NOUN
inlawrev-21605	1054	19	to	to	ADP
inlawrev-21605	1054	20	the	the	DET
inlawrev-21605	1054	21	valuation	valuation	NOUN
inlawrev-21605	1054	22	date	date	NOUN
inlawrev-21605	1054	23	.	.	PUNCT
inlawrev-21605	1055	1	therefore	therefore	ADV
inlawrev-21605	1055	2	,	,	PUNCT
inlawrev-21605	1055	3	the	the	DET
inlawrev-21605	1055	4	tax	tax	NOUN
inlawrev-21605	1055	5	court231	court231	PROPN
inlawrev-21605	1055	6	affirmed	affirm	VERB
inlawrev-21605	1055	7	the	the	DET
inlawrev-21605	1055	8	indiana	indiana	PROPN
inlawrev-21605	1055	9	board	board	PROPN
inlawrev-21605	1055	10	’s	’s	PART
inlawrev-21605	1055	11	final	final	ADJ
inlawrev-21605	1055	12	determination.232	determination.232	PROPN
inlawrev-21605	1055	13	5	5	NUM
inlawrev-21605	1055	14	.	.	PUNCT
inlawrev-21605	1056	1	m	m	PROPN
inlawrev-21605	1056	2	onroe	onroe	PROPN
inlawrev-21605	1056	3	county	county	PROPN
inlawrev-21605	1056	4	assessor	assessor	NOUN
inlawrev-21605	1056	5	v.	v.	ADP
inlawrev-21605	1056	6	scp	scp	PROPN
inlawrev-21605	1056	7	2007	2007	NUM
inlawrev-21605	1056	8	-	-	PUNCT
inlawrev-21605	1056	9	c-26	c-26	PROPN
inlawrev-21605	1056	10	-	-	PUNCT
inlawrev-21605	1056	11	002	002	PROPN
inlawrev-21605	1056	12	,	,	PUNCT
inlawrev-21605	1056	13	llc	llc	PROPN
inlawrev-21605	1056	14	.	.	PUNCT
inlawrev-21605	1057	1	—	—	PUNCT
inlawrev-21605	1057	2	the	the	DET
inlawrev-21605	1057	3	subject233	subject233	PROPN
inlawrev-21605	1057	4	property	property	NOUN
inlawrev-21605	1057	5	in	in	ADP
inlawrev-21605	1057	6	this	this	DET
inlawrev-21605	1057	7	case	case	NOUN
inlawrev-21605	1057	8	is	be	AUX
inlawrev-21605	1057	9	a	a	DET
inlawrev-21605	1057	10	cvs	cvs	NOUN
inlawrev-21605	1057	11	store	store	NOUN
inlawrev-21605	1057	12	in	in	ADP
inlawrev-21605	1057	13	bloomington	bloomington	PROPN
inlawrev-21605	1057	14	,	,	PUNCT
inlawrev-21605	1057	15	indiana	indiana	PROPN
inlawrev-21605	1057	16	.	.	PUNCT
inlawrev-21605	1058	1	the	the	DET
inlawrev-21605	1058	2	property	property	NOUN
inlawrev-21605	1058	3	was234	was234	PROPN
inlawrev-21605	1058	4	assessed	assess	VERB
inlawrev-21605	1058	5	between	between	ADP
inlawrev-21605	1058	6	$	$	SYM
inlawrev-21605	1058	7	3,817,000	3,817,000	NUM
inlawrev-21605	1058	8	and	and	CCONJ
inlawrev-21605	1058	9	$	$	SYM
inlawrev-21605	1058	10	3,933,900	3,933,900	NUM
inlawrev-21605	1058	11	for	for	ADP
inlawrev-21605	1058	12	the	the	DET
inlawrev-21605	1058	13	2009	2009	NUM
inlawrev-21605	1058	14	through	through	ADP
inlawrev-21605	1058	15	2013	2013	NUM
inlawrev-21605	1058	16	assessments	assessment	NOUN
inlawrev-21605	1058	17	(	(	PUNCT
inlawrev-21605	1058	18	the	the	DET
inlawrev-21605	1058	19	years	year	NOUN
inlawrev-21605	1058	20	at	at	ADP
inlawrev-21605	1058	21	issue	issue	NOUN
inlawrev-21605	1058	22	)	)	PUNCT
inlawrev-21605	1058	23	.	.	PUNCT
inlawrev-21605	1059	1	cvs	cvs	PROPN
inlawrev-21605	1059	2	filed	file	VERB
inlawrev-21605	1059	3	appeals	appeal	NOUN
inlawrev-21605	1059	4	with	with	ADP
inlawrev-21605	1059	5	the	the	DET
inlawrev-21605	1059	6	m	m	PROPN
inlawrev-21605	1059	7	onroe	onroe	NOUN
inlawrev-21605	1059	8	c	c	PROPN
inlawrev-21605	1060	1	ounty235	ounty235	PROPN
inlawrev-21605	1060	2	ptaboa	ptaboa	NOUN
inlawrev-21605	1060	3	,	,	PUNCT
inlawrev-21605	1060	4	which	which	PRON
inlawrev-21605	1060	5	affirmed	affirm	VERB
inlawrev-21605	1060	6	the	the	DET
inlawrev-21605	1060	7	assessments	assessment	NOUN
inlawrev-21605	1060	8	.	.	PUNCT
inlawrev-21605	1061	1	subsequently	subsequently	ADV
inlawrev-21605	1061	2	,	,	PUNCT
inlawrev-21605	1061	3	cvs	cvs	PROPN
inlawrev-21605	1061	4	filed	file	VERB
inlawrev-21605	1061	5	appeals236	appeals236	PROPN
inlawrev-21605	1061	6	with	with	ADP
inlawrev-21605	1061	7	the	the	DET
inlawrev-21605	1061	8	indiana	indiana	PROPN
inlawrev-21605	1061	9	board	board	PROPN
inlawrev-21605	1061	10	,	,	PUNCT
inlawrev-21605	1061	11	which	which	PRON
inlawrev-21605	1061	12	consolidated	consolidate	VERB
inlawrev-21605	1061	13	the	the	DET
inlawrev-21605	1061	14	appeals	appeal	NOUN
inlawrev-21605	1061	15	and	and	CCONJ
inlawrev-21605	1061	16	conducted	conduct	VERB
inlawrev-21605	1061	17	a	a	DET
inlawrev-21605	1061	18	hearing	hearing	NOUN
inlawrev-21605	1061	19	in	in	ADP
inlawrev-21605	1061	20	august	august	PROPN
inlawrev-21605	1061	21	of	of	ADP
inlawrev-21605	1061	22	2014	2014	NUM
inlawrev-21605	1061	23	.	.	PUNCT
inlawrev-21605	1062	1	at	at	ADP
inlawrev-21605	1062	2	the	the	DET
inlawrev-21605	1062	3	hearing	hearing	NOUN
inlawrev-21605	1062	4	,	,	PUNCT
inlawrev-21605	1062	5	both	both	DET
inlawrev-21605	1062	6	parties	party	NOUN
inlawrev-21605	1062	7	presented	present	VERB
inlawrev-21605	1062	8	appraisal	appraisal	NOUN
inlawrev-21605	1062	9	reports.237	reports.237	ADP
inlawrev-21605	1062	10	238	238	NUM
inlawrev-21605	1062	11	although	although	SCONJ
inlawrev-21605	1062	12	the	the	DET
inlawrev-21605	1062	13	appraisal	appraisal	NOUN
inlawrev-21605	1062	14	reports	report	NOUN
inlawrev-21605	1062	15	arrived	arrive	VERB
inlawrev-21605	1062	16	at	at	ADP
inlawrev-21605	1062	17	substantially	substantially	ADV
inlawrev-21605	1062	18	different	different	ADJ
inlawrev-21605	1062	19	values	value	NOUN
inlawrev-21605	1062	20	,	,	PUNCT
inlawrev-21605	1062	21	they	they	PRON
inlawrev-21605	1062	22	both	both	PRON
inlawrev-21605	1062	23	used	use	VERB
inlawrev-21605	1062	24	the	the	DET
inlawrev-21605	1062	25	sales	sale	NOUN
inlawrev-21605	1062	26	comparison	comparison	NOUN
inlawrev-21605	1062	27	,	,	PUNCT
inlawrev-21605	1062	28	income	income	NOUN
inlawrev-21605	1062	29	,	,	PUNCT
inlawrev-21605	1062	30	and	and	CCONJ
inlawrev-21605	1062	31	cost	cost	NOUN
inlawrev-21605	1062	32	approaches	approach	NOUN
inlawrev-21605	1062	33	to	to	ADP
inlawrev-21605	1062	34	determining	determine	VERB
inlawrev-21605	1062	35	the	the	DET
inlawrev-21605	1062	36	value	value	NOUN
inlawrev-21605	1062	37	of	of	ADP
inlawrev-21605	1062	38	the	the	DET
inlawrev-21605	1062	39	subject	subject	ADJ
inlawrev-21605	1062	40	property	property	NOUN
inlawrev-21605	1062	41	.	.	PUNCT
inlawrev-21605	1063	1	in	in	ADP
inlawrev-21605	1063	2	addition	addition	NOUN
inlawrev-21605	1063	3	,	,	PUNCT
inlawrev-21605	1063	4	the	the	DET
inlawrev-21605	1063	5	assessor	assessor	NOUN
inlawrev-21605	1063	6	presented	present	VERB
inlawrev-21605	1063	7	a	a	DET
inlawrev-21605	1063	8	critique	critique	NOUN
inlawrev-21605	1063	9	of	of	ADP
inlawrev-21605	1063	10	cvs’s239	cvs’s239	NOUN
inlawrev-21605	1063	11	223	223	NUM
inlawrev-21605	1063	12	.	.	PUNCT
inlawrev-21605	1064	1	i	i	PRON
inlawrev-21605	1064	2	d.	d.	PROPN
inlawrev-21605	1064	3	224	224	NUM
inlawrev-21605	1064	4	.	.	PUNCT
inlawrev-21605	1065	1	i	i	PRON
inlawrev-21605	1065	2	d.	d.	PROPN
inlawrev-21605	1065	3	(	(	PUNCT
inlawrev-21605	1065	4	internal	internal	ADJ
inlawrev-21605	1065	5	quotations	quotation	NOUN
inlawrev-21605	1065	6	omitted	omit	VERB
inlawrev-21605	1065	7	)	)	PUNCT
inlawrev-21605	1065	8	.	.	PUNCT
inlawrev-21605	1066	1	225	225	NUM
inlawrev-21605	1066	2	.	.	PUNCT
inlawrev-21605	1067	1	i	i	PRON
inlawrev-21605	1067	2	d.	d.	PROPN
inlawrev-21605	1067	3	226	226	NUM
inlawrev-21605	1067	4	.	.	PUNCT
inlawrev-21605	1068	1	i	i	PRON
inlawrev-21605	1068	2	d.	d.	PROPN
inlawrev-21605	1068	3	227	227	NUM
inlawrev-21605	1068	4	.	.	PUNCT
inlawrev-21605	1069	1	i	i	PRON
inlawrev-21605	1069	2	d.	d.	PROPN
inlawrev-21605	1069	3	at	at	ADP
inlawrev-21605	1069	4	456	456	NUM
inlawrev-21605	1069	5	.	.	PUNCT
inlawrev-21605	1070	1	228	228	NUM
inlawrev-21605	1070	2	.	.	PUNCT
inlawrev-21605	1071	1	i	i	PRON
inlawrev-21605	1071	2	d.	d.	PROPN
inlawrev-21605	1071	3	229	229	NUM
inlawrev-21605	1071	4	.	.	PUNCT
inlawrev-21605	1072	1	i	i	PRON
inlawrev-21605	1072	2	d.	d.	PROPN
inlawrev-21605	1072	3	230	230	NUM
inlawrev-21605	1072	4	.	.	PUNCT
inlawrev-21605	1073	1	i	i	PRON
inlawrev-21605	1073	2	d.	d.	PROPN
inlawrev-21605	1073	3	at	at	ADP
inlawrev-21605	1073	4	456	456	PROPN
inlawrev-21605	1073	5	-	-	SYM
inlawrev-21605	1073	6	57	57	NUM
inlawrev-21605	1073	7	.	.	PUNCT
inlawrev-21605	1073	8	231	231	NUM
inlawrev-21605	1073	9	.	.	PUNCT
inlawrev-21605	1074	1	i	i	PRON
inlawrev-21605	1074	2	d.	d.	PROPN
inlawrev-21605	1074	3	at	at	ADP
inlawrev-21605	1074	4	457	457	NUM
inlawrev-21605	1074	5	.	.	PUNCT
inlawrev-21605	1075	1	232	232	NUM
inlawrev-21605	1075	2	.	.	PUNCT
inlawrev-21605	1076	1	i	i	PRON
inlawrev-21605	1076	2	d.	d.	PROPN
inlawrev-21605	1076	3	233	233	NUM
inlawrev-21605	1076	4	.	.	PUNCT
inlawrev-21605	1077	1	62	62	NUM
inlawrev-21605	1077	2	n.e.3d	n.e.3d	NUM
inlawrev-21605	1077	3	478	478	NUM
inlawrev-21605	1077	4	(	(	PUNCT
inlawrev-21605	1077	5	ind	ind	NOUN
inlawrev-21605	1077	6	.	.	PUNCT
inlawrev-21605	1078	1	t.c	t.c	PROPN
inlawrev-21605	1078	2	.	.	PROPN
inlawrev-21605	1078	3	2016	2016	NUM
inlawrev-21605	1078	4	)	)	PUNCT
inlawrev-21605	1078	5	.	.	PUNCT
inlawrev-21605	1079	1	234	234	NUM
inlawrev-21605	1079	2	.	.	PUNCT
inlawrev-21605	1080	1	i	i	PRON
inlawrev-21605	1080	2	d.	d.	PROPN
inlawrev-21605	1080	3	at	at	ADP
inlawrev-21605	1080	4	479	479	NUM
inlawrev-21605	1080	5	.	.	PUNCT
inlawrev-21605	1081	1	235	235	NUM
inlawrev-21605	1081	2	.	.	PUNCT
inlawrev-21605	1082	1	i	i	PRON
inlawrev-21605	1082	2	d.	d.	PROPN
inlawrev-21605	1082	3	236	236	NUM
inlawrev-21605	1082	4	.	.	PUNCT
inlawrev-21605	1083	1	i	i	PRON
inlawrev-21605	1083	2	d.	d.	PROPN
inlawrev-21605	1083	3	237	237	NUM
inlawrev-21605	1083	4	.	.	PUNCT
inlawrev-21605	1084	1	i	i	PRON
inlawrev-21605	1084	2	d.	d.	PROPN
inlawrev-21605	1084	3	238	238	NUM
inlawrev-21605	1084	4	.	.	PUNCT
inlawrev-21605	1085	1	i	i	PRON
inlawrev-21605	1085	2	d.	d.	PROPN
inlawrev-21605	1085	3	239	239	NUM
inlawrev-21605	1085	4	.	.	PUNCT
inlawrev-21605	1086	1	i	i	PRON
inlawrev-21605	1086	2	d.	d.	PROPN
inlawrev-21605	1086	3	1426	1426	NUM
inlawrev-21605	1086	4	indiana	indiana	PROPN
inlawrev-21605	1086	5	law	law	PROPN
inlawrev-21605	1086	6	review	review	NOUN
inlawrev-21605	1087	1	[	[	X
inlawrev-21605	1087	2	vol	vol	NOUN
inlawrev-21605	1087	3	.	.	PUNCT
inlawrev-21605	1088	1	50:1403	50:1403	NUM
inlawrev-21605	1088	2	appraisal	appraisal	NOUN
inlawrev-21605	1088	3	,	,	PUNCT
inlawrev-21605	1088	4	which	which	PRON
inlawrev-21605	1088	5	was	be	AUX
inlawrev-21605	1088	6	performed	perform	VERB
inlawrev-21605	1088	7	by	by	ADP
inlawrev-21605	1088	8	a	a	DET
inlawrev-21605	1088	9	third	third	ADJ
inlawrev-21605	1088	10	certified	certify	VERB
inlawrev-21605	1088	11	appraiser	appraiser	NOUN
inlawrev-21605	1088	12	.	.	PUNCT
inlawrev-21605	1089	1	the	the	DET
inlawrev-21605	1089	2	assessor’s240	assessor’s240	PROPN
inlawrev-21605	1089	3	review	review	NOUN
inlawrev-21605	1089	4	claimed	claim	VERB
inlawrev-21605	1089	5	the	the	DET
inlawrev-21605	1089	6	cvs	cvs	NOUN
inlawrev-21605	1089	7	appraisal	appraisal	NOUN
inlawrev-21605	1089	8	report	report	NOUN
inlawrev-21605	1089	9	did	do	AUX
inlawrev-21605	1089	10	not	not	PART
inlawrev-21605	1089	11	properly	properly	ADV
inlawrev-21605	1089	12	measure	measure	VERB
inlawrev-21605	1089	13	market	market	NOUN
inlawrev-21605	1089	14	valuein	valuein	NOUN
inlawrev-21605	1089	15	-	-	PUNCT
inlawrev-21605	1089	16	use	use	NOUN
inlawrev-21605	1089	17	because	because	SCONJ
inlawrev-21605	1089	18	it	it	PRON
inlawrev-21605	1089	19	used	use	VERB
inlawrev-21605	1089	20	data	datum	NOUN
inlawrev-21605	1089	21	from	from	ADP
inlawrev-21605	1089	22	properties	property	NOUN
inlawrev-21605	1089	23	that	that	PRON
inlawrev-21605	1089	24	had	have	VERB
inlawrev-21605	1089	25	general	general	ADJ
inlawrev-21605	1089	26	retail	retail	ADJ
inlawrev-21605	1089	27	uses	use	NOUN
inlawrev-21605	1089	28	rather	rather	ADV
inlawrev-21605	1089	29	than	than	ADP
inlawrev-21605	1089	30	data	datum	NOUN
inlawrev-21605	1089	31	from	from	ADP
inlawrev-21605	1089	32	properties	property	NOUN
inlawrev-21605	1089	33	that	that	PRON
inlawrev-21605	1089	34	were	be	AUX
inlawrev-21605	1089	35	being	be	AUX
inlawrev-21605	1089	36	used	use	VERB
inlawrev-21605	1089	37	“	"	PUNCT
inlawrev-21605	1089	38	for	for	ADP
inlawrev-21605	1089	39	a	a	DET
inlawrev-21605	1089	40	successful	successful	ADJ
inlawrev-21605	1089	41	ongoing	ongoing	ADJ
inlawrev-21605	1089	42	cvs	cvs	NOUN
inlawrev-21605	1089	43	operation	operation	NOUN
inlawrev-21605	1089	44	.	.	PUNCT
inlawrev-21605	1089	45	”	"	PUNCT
inlawrev-21605	1090	1	241	241	NUM
inlawrev-21605	1090	2	the	the	DET
inlawrev-21605	1090	3	indiana	indiana	PROPN
inlawrev-21605	1090	4	board	board	PROPN
inlawrev-21605	1090	5	disagreed	disagree	VERB
inlawrev-21605	1090	6	and	and	CCONJ
inlawrev-21605	1090	7	cited	cite	VERB
inlawrev-21605	1090	8	to	to	ADP
inlawrev-21605	1090	9	a	a	DET
inlawrev-21605	1090	10	tax	tax	NOUN
inlawrev-21605	1090	11	court	court	NOUN
inlawrev-21605	1090	12	opinion	opinion	NOUN
inlawrev-21605	1090	13	that	that	PRON
inlawrev-21605	1090	14	explained	explain	VERB
inlawrev-21605	1090	15	“	"	PUNCT
inlawrev-21605	1090	16	a	a	DET
inlawrev-21605	1090	17	property	property	NOUN
inlawrev-21605	1090	18	’s	’s	PART
inlawrev-21605	1090	19	market	market	NOUN
inlawrev-21605	1090	20	value	value	NOUN
inlawrev-21605	1090	21	-	-	PUNCT
inlawrev-21605	1090	22	in	in	ADP
inlawrev-21605	1090	23	-	-	PUNCT
inlawrev-21605	1090	24	use	use	NOUN
inlawrev-21605	1090	25	should	should	AUX
inlawrev-21605	1090	26	be	be	AUX
inlawrev-21605	1090	27	measured	measure	VERB
inlawrev-21605	1090	28	against	against	ADP
inlawrev-21605	1090	29	properties	property	NOUN
inlawrev-21605	1090	30	with	with	ADP
inlawrev-21605	1090	31	a	a	DET
inlawrev-21605	1090	32	comparable	comparable	ADJ
inlawrev-21605	1090	33	use	use	NOUN
inlawrev-21605	1090	34	(	(	PUNCT
inlawrev-21605	1090	35	e.g.	e.g.	ADV
inlawrev-21605	1090	36	,	,	PUNCT
inlawrev-21605	1090	37	general	general	ADJ
inlawrev-21605	1090	38	retail	retail	ADJ
inlawrev-21605	1090	39	or	or	CCONJ
inlawrev-21605	1090	40	light	light	ADJ
inlawrev-21605	1090	41	manufacturing	manufacturing	NOUN
inlawrev-21605	1090	42	)	)	PUNCT
inlawrev-21605	1090	43	as	as	SCONJ
inlawrev-21605	1090	44	opposed	oppose	VERB
inlawrev-21605	1090	45	to	to	ADP
inlawrev-21605	1090	46	properties	property	NOUN
inlawrev-21605	1090	47	with	with	ADP
inlawrev-21605	1090	48	identical	identical	ADJ
inlawrev-21605	1090	49	users	user	NOUN
inlawrev-21605	1090	50	.	.	PUNCT
inlawrev-21605	1090	51	”	"	PUNCT
inlawrev-21605	1091	1	the	the	DET
inlawrev-21605	1091	2	indiana	indiana	PROPN
inlawrev-21605	1091	3	board	board	PROPN
inlawrev-21605	1091	4	ultimately	ultimately	ADV
inlawrev-21605	1091	5	found	find	VERB
inlawrev-21605	1091	6	the	the	DET
inlawrev-21605	1091	7	cvs242	cvs242	PROPN
inlawrev-21605	1091	8	appraisal	appraisal	NOUN
inlawrev-21605	1091	9	report	report	NOUN
inlawrev-21605	1091	10	to	to	PART
inlawrev-21605	1091	11	be	be	AUX
inlawrev-21605	1091	12	more	more	ADV
inlawrev-21605	1091	13	credible	credible	ADJ
inlawrev-21605	1091	14	;	;	PUNCT
inlawrev-21605	1091	15	therefore	therefore	ADV
inlawrev-21605	1091	16	,	,	PUNCT
inlawrev-21605	1091	17	the	the	DET
inlawrev-21605	1091	18	indiana	indiana	PROPN
inlawrev-21605	1091	19	board	board	PROPN
inlawrev-21605	1091	20	reduced	reduce	VERB
inlawrev-21605	1091	21	the	the	DET
inlawrev-21605	1091	22	property	property	NOUN
inlawrev-21605	1091	23	’s	’s	PART
inlawrev-21605	1091	24	assessments	assessment	NOUN
inlawrev-21605	1091	25	to	to	ADP
inlawrev-21605	1091	26	between	between	ADP
inlawrev-21605	1091	27	$	$	SYM
inlawrev-21605	1091	28	2,110,000	2,110,000	NUM
inlawrev-21605	1091	29	and	and	CCONJ
inlawrev-21605	1091	30	$	$	SYM
inlawrev-21605	1091	31	2,620,000	2,620,000	NUM
inlawrev-21605	1091	32	,	,	PUNCT
inlawrev-21605	1091	33	for	for	ADP
inlawrev-21605	1091	34	the	the	DET
inlawrev-21605	1091	35	years	year	NOUN
inlawrev-21605	1091	36	at	at	ADP
inlawrev-21605	1091	37	issue	issue	NOUN
inlawrev-21605	1091	38	.	.	PUNCT
inlawrev-21605	1092	1	the	the	DET
inlawrev-21605	1092	2	assessor	assessor	NOUN
inlawrev-21605	1092	3	appealed	appeal	VERB
inlawrev-21605	1092	4	to	to	ADP
inlawrev-21605	1092	5	the	the	DET
inlawrev-21605	1092	6	tax	tax	NOUN
inlawrev-21605	1092	7	court.243	court.243	NOUN
inlawrev-21605	1092	8	244	244	NUM
inlawrev-21605	1092	9	on	on	ADP
inlawrev-21605	1092	10	appeal	appeal	NOUN
inlawrev-21605	1092	11	,	,	PUNCT
inlawrev-21605	1092	12	the	the	DET
inlawrev-21605	1092	13	assessor	assessor	NOUN
inlawrev-21605	1092	14	argued	argue	VERB
inlawrev-21605	1092	15	the	the	DET
inlawrev-21605	1092	16	indiana	indiana	PROPN
inlawrev-21605	1092	17	board	board	PROPN
inlawrev-21605	1092	18	’s	’s	PART
inlawrev-21605	1092	19	final	final	ADJ
inlawrev-21605	1092	20	determination	determination	NOUN
inlawrev-21605	1092	21	was	be	AUX
inlawrev-21605	1092	22	contrary	contrary	ADJ
inlawrev-21605	1092	23	to	to	ADP
inlawrev-21605	1092	24	law	law	NOUN
inlawrev-21605	1092	25	and	and	CCONJ
inlawrev-21605	1092	26	was	be	AUX
inlawrev-21605	1092	27	arbitrary	arbitrary	ADJ
inlawrev-21605	1092	28	and	and	CCONJ
inlawrev-21605	1092	29	capricious	capricious	ADJ
inlawrev-21605	1092	30	.	.	PUNCT
inlawrev-21605	1093	1	the	the	DET
inlawrev-21605	1093	2	assessor	assessor	NOUN
inlawrev-21605	1093	3	asserted	assert	VERB
inlawrev-21605	1093	4	the245	the245	PROPN
inlawrev-21605	1093	5	indiana	indiana	PROPN
inlawrev-21605	1093	6	board	board	PROPN
inlawrev-21605	1093	7	’s	’s	PART
inlawrev-21605	1093	8	reliance	reliance	NOUN
inlawrev-21605	1093	9	on	on	ADP
inlawrev-21605	1093	10	m	m	PROPN
inlawrev-21605	1093	11	eijer	eijer	NOUN
inlawrev-21605	1093	12	,	,	PUNCT
inlawrev-21605	1093	13	trimas	trimas	NOUN
inlawrev-21605	1093	14	fasteners	fastener	NOUN
inlawrev-21605	1093	15	,	,	PUNCT
inlawrev-21605	1093	16	and	and	CCONJ
inlawrev-21605	1093	17	m	m	PROPN
inlawrev-21605	1093	18	illennium246	illennium246	PROPN
inlawrev-21605	1093	19	247	247	NUM
inlawrev-21605	1093	20	248	248	NUM
inlawrev-21605	1093	21	cases	case	NOUN
inlawrev-21605	1093	22	was	be	AUX
inlawrev-21605	1093	23	misplaced	misplace	VERB
inlawrev-21605	1093	24	because	because	SCONJ
inlawrev-21605	1093	25	those	those	DET
inlawrev-21605	1093	26	cases	case	NOUN
inlawrev-21605	1093	27	were	be	AUX
inlawrev-21605	1093	28	wrongly	wrongly	ADV
inlawrev-21605	1093	29	decided	decide	VERB
inlawrev-21605	1093	30	by	by	ADP
inlawrev-21605	1093	31	the	the	DET
inlawrev-21605	1093	32	tax	tax	NOUN
inlawrev-21605	1093	33	court	court	NOUN
inlawrev-21605	1093	34	.	.	PUNCT
inlawrev-21605	1094	1	the	the	DET
inlawrev-21605	1094	2	tax	tax	NOUN
inlawrev-21605	1094	3	court	court	NOUN
inlawrev-21605	1094	4	explained	explain	VERB
inlawrev-21605	1094	5	the	the	DET
inlawrev-21605	1094	6	assessor	assessor	NOUN
inlawrev-21605	1094	7	’s	’s	PART
inlawrev-21605	1094	8	reasoning	reasoning	NOUN
inlawrev-21605	1094	9	was	be	AUX
inlawrev-21605	1094	10	incorrect	incorrect	ADJ
inlawrev-21605	1094	11	and	and	CCONJ
inlawrev-21605	1094	12	the249	the249	PROPN
inlawrev-21605	1094	13	tax	tax	NOUN
inlawrev-21605	1094	14	court	court	NOUN
inlawrev-21605	1094	15	has	have	AUX
inlawrev-21605	1094	16	rejected	reject	VERB
inlawrev-21605	1094	17	the	the	DET
inlawrev-21605	1094	18	same	same	ADJ
inlawrev-21605	1094	19	argument	argument	NOUN
inlawrev-21605	1094	20	on	on	ADP
inlawrev-21605	1094	21	multiple	multiple	ADJ
inlawrev-21605	1094	22	previous	previous	ADJ
inlawrev-21605	1094	23	occasions.250	occasions.250	PRON
inlawrev-21605	1094	24	further	far	ADV
inlawrev-21605	1094	25	,	,	PUNCT
inlawrev-21605	1094	26	the	the	DET
inlawrev-21605	1094	27	tax	tax	NOUN
inlawrev-21605	1094	28	court	court	NOUN
inlawrev-21605	1094	29	stated	state	VERB
inlawrev-21605	1094	30	that	that	SCONJ
inlawrev-21605	1094	31	“	"	PUNCT
inlawrev-21605	1094	32	its	its	PRON
inlawrev-21605	1094	33	previous	previous	ADJ
inlawrev-21605	1094	34	cases	case	NOUN
inlawrev-21605	1094	35	correctly	correctly	ADV
inlawrev-21605	1094	36	explain	explain	VERB
inlawrev-21605	1094	37	the	the	DET
inlawrev-21605	1094	38	market	market	NOUN
inlawrev-21605	1094	39	value	value	NOUN
inlawrev-21605	1094	40	-	-	PUNCT
inlawrev-21605	1094	41	in	in	ADP
inlawrev-21605	1094	42	-	-	PUNCT
inlawrev-21605	1094	43	use	use	NOUN
inlawrev-21605	1094	44	standard	standard	NOUN
inlawrev-21605	1094	45	and	and	CCONJ
inlawrev-21605	1094	46	that	that	SCONJ
inlawrev-21605	1094	47	the	the	DET
inlawrev-21605	1094	48	court	court	NOUN
inlawrev-21605	1094	49	is	be	AUX
inlawrev-21605	1094	50	not	not	PART
inlawrev-21605	1094	51	the	the	DET
inlawrev-21605	1094	52	proper	proper	ADJ
inlawrev-21605	1094	53	arena	arena	NOUN
inlawrev-21605	1094	54	to	to	PART
inlawrev-21605	1094	55	change	change	VERB
inlawrev-21605	1094	56	a	a	DET
inlawrev-21605	1094	57	law	law	NOUN
inlawrev-21605	1094	58	.	.	PUNCT
inlawrev-21605	1094	59	”	"	PUNCT
inlawrev-21605	1095	1	the	the	DET
inlawrev-21605	1095	2	assessor	assessor	NOUN
inlawrev-21605	1095	3	also	also	ADV
inlawrev-21605	1095	4	argued	argue	VERB
inlawrev-21605	1095	5	the	the	DET
inlawrev-21605	1095	6	indiana	indiana	PROPN
inlawrev-21605	1095	7	board	board	PROPN
inlawrev-21605	1095	8	’s	’s	PART
inlawrev-21605	1095	9	final	final	ADJ
inlawrev-21605	1095	10	determ	determ	NOUN
inlawrev-21605	1095	11	ination	ination	PROPN
inlawrev-21605	1095	12	was251	was251	PROPN
inlawrev-21605	1095	13	“	"	PUNCT
inlawrev-21605	1095	14	muddle	muddle	ADJ
inlawrev-21605	1095	15	,	,	PUNCT
inlawrev-21605	1095	16	inconsistent	inconsistent	ADJ
inlawrev-21605	1095	17	.	.	PUNCT
inlawrev-21605	1095	18	.	.	PUNCT
inlawrev-21605	1095	19	.	.	PUNCT
inlawrev-21605	1096	1	[	[	X
inlawrev-21605	1096	2	and	and	CCONJ
inlawrev-21605	1096	3	]	]	PUNCT
inlawrev-21605	1096	4	does	do	AUX
inlawrev-21605	1096	5	n’t	not	PART
inlawrev-21605	1096	6	make	make	VERB
inlawrev-21605	1096	7	sense	sense	NOUN
inlawrev-21605	1096	8	.	.	PUNCT
inlawrev-21605	1096	9	”	"	PUNCT
inlawrev-21605	1097	1	the	the	DET
inlawrev-21605	1097	2	tax	tax	NOUN
inlawrev-21605	1097	3	court	court	NOUN
inlawrev-21605	1097	4	found	find	VERB
inlawrev-21605	1097	5	the252	the252	PROPN
inlawrev-21605	1097	6	assessor	assessor	NOUN
inlawrev-21605	1097	7	was	be	AUX
inlawrev-21605	1097	8	asking	ask	VERB
inlawrev-21605	1097	9	the	the	DET
inlawrev-21605	1097	10	tax	tax	NOUN
inlawrev-21605	1097	11	court	court	NOUN
inlawrev-21605	1097	12	to	to	PART
inlawrev-21605	1097	13	revisit	revisit	VERB
inlawrev-21605	1097	14	the	the	DET
inlawrev-21605	1097	15	claim	claim	NOUN
inlawrev-21605	1097	16	that	that	SCONJ
inlawrev-21605	1097	17	the	the	DET
inlawrev-21605	1097	18	market	market	NOUN
inlawrev-21605	1097	19	value	value	NOUN
inlawrev-21605	1097	20	-	-	PUNCT
inlawrev-21605	1097	21	inuse	inuse	NOUN
inlawrev-21605	1097	22	was	be	AUX
inlawrev-21605	1097	23	interpreted	interpret	VERB
inlawrev-21605	1097	24	incorrectly	incorrectly	ADV
inlawrev-21605	1097	25	and	and	CCONJ
inlawrev-21605	1097	26	to	to	PART
inlawrev-21605	1097	27	establish	establish	VERB
inlawrev-21605	1097	28	bright	bright	ADJ
inlawrev-21605	1097	29	-	-	PUNCT
inlawrev-21605	1097	30	line	line	NOUN
inlawrev-21605	1097	31	rules	rule	NOUN
inlawrev-21605	1097	32	for	for	ADP
inlawrev-21605	1097	33	comparable	comparable	ADJ
inlawrev-21605	1097	34	properties	property	NOUN
inlawrev-21605	1097	35	.	.	PUNCT
inlawrev-21605	1098	1	the	the	DET
inlawrev-21605	1098	2	tax	tax	NOUN
inlawrev-21605	1098	3	court	court	NOUN
inlawrev-21605	1098	4	cited	cite	VERB
inlawrev-21605	1098	5	to	to	ADP
inlawrev-21605	1098	6	opinions	opinion	NOUN
inlawrev-21605	1098	7	establishing	establish	VERB
inlawrev-21605	1098	8	that	that	SCONJ
inlawrev-21605	1098	9	the	the	DET
inlawrev-21605	1098	10	tax	tax	NOUN
inlawrev-21605	1098	11	court	court	NOUN
inlawrev-21605	1098	12	did253	did253	VERB
inlawrev-21605	1098	13	not	not	PART
inlawrev-21605	1098	14	need	need	VERB
inlawrev-21605	1098	15	to	to	PART
inlawrev-21605	1098	16	address	address	VERB
inlawrev-21605	1098	17	either	either	PRON
inlawrev-21605	1098	18	of	of	ADP
inlawrev-21605	1098	19	these	these	DET
inlawrev-21605	1098	20	claims	claim	NOUN
inlawrev-21605	1098	21	.	.	PUNCT
inlawrev-21605	1099	1	a	a	DET
inlawrev-21605	1099	2	s	s	NOUN
inlawrev-21605	1099	3	such	such	ADJ
inlawrev-21605	1099	4	,	,	PUNCT
inlawrev-21605	1099	5	the	the	DET
inlawrev-21605	1099	6	tax	tax	NOUN
inlawrev-21605	1099	7	court	court	NOUN
inlawrev-21605	1099	8	affirmed	affirm	VERB
inlawrev-21605	1099	9	the254	the254	PROPN
inlawrev-21605	1099	10	indiana	indiana	PROPN
inlawrev-21605	1099	11	board	board	PROPN
inlawrev-21605	1099	12	’s	’s	PART
inlawrev-21605	1099	13	final	final	ADJ
inlawrev-21605	1099	14	determination.255	determination.255	ADJ
inlawrev-21605	1099	15	6	6	NUM
inlawrev-21605	1099	16	.	.	PUNCT
inlawrev-21605	1099	17	hamilton	hamilton	PROPN
inlawrev-21605	1099	18	square	square	PROPN
inlawrev-21605	1099	19	investments	investments	PROPN
inlawrev-21605	1099	20	,	,	PUNCT
inlawrev-21605	1099	21	llc	llc	PROPN
inlawrev-21605	1099	22	v.	v.	PROPN
inlawrev-21605	1099	23	hamilton	hamilton	PROPN
inlawrev-21605	1099	24	county	county	PROPN
inlawrev-21605	1099	25	240	240	NUM
inlawrev-21605	1099	26	.	.	PUNCT
inlawrev-21605	1100	1	i	i	PRON
inlawrev-21605	1100	2	d.	d.	PROPN
inlawrev-21605	1100	3	241	241	NUM
inlawrev-21605	1100	4	.	.	PUNCT
inlawrev-21605	1101	1	i	i	PRON
inlawrev-21605	1101	2	d.	d.	PROPN
inlawrev-21605	1101	3	(	(	PUNCT
inlawrev-21605	1101	4	internal	internal	ADJ
inlawrev-21605	1101	5	quotations	quotation	NOUN
inlawrev-21605	1101	6	omitted	omit	VERB
inlawrev-21605	1101	7	)	)	PUNCT
inlawrev-21605	1101	8	.	.	PUNCT
inlawrev-21605	1102	1	242	242	NUM
inlawrev-21605	1102	2	.	.	PUNCT
inlawrev-21605	1103	1	i	i	PRON
inlawrev-21605	1103	2	d.	d.	VERB
inlawrev-21605	1103	3	at	at	ADP
inlawrev-21605	1103	4	479	479	NUM
inlawrev-21605	1103	5	-	-	SYM
inlawrev-21605	1103	6	80	80	NUM
inlawrev-21605	1103	7	.	.	PUNCT
inlawrev-21605	1104	1	243	243	NUM
inlawrev-21605	1104	2	.	.	PUNCT
inlawrev-21605	1105	1	i	i	PRON
inlawrev-21605	1105	2	d.	d.	PROPN
inlawrev-21605	1105	3	at	at	ADP
inlawrev-21605	1105	4	480	480	NUM
inlawrev-21605	1105	5	.	.	PUNCT
inlawrev-21605	1106	1	244	244	NUM
inlawrev-21605	1106	2	.	.	PUNCT
inlawrev-21605	1107	1	i	i	PRON
inlawrev-21605	1107	2	d.	d.	PROPN
inlawrev-21605	1107	3	245	245	NUM
inlawrev-21605	1107	4	.	.	PUNCT
inlawrev-21605	1108	1	i	i	PRON
inlawrev-21605	1108	2	d.	d.	PROPN
inlawrev-21605	1108	3	at	at	ADP
inlawrev-21605	1108	4	480	480	PROPN
inlawrev-21605	1108	5	-	-	PUNCT
inlawrev-21605	1108	6	81	81	NUM
inlawrev-21605	1108	7	.	.	PUNCT
inlawrev-21605	1109	1	246	246	NUM
inlawrev-21605	1109	2	.	.	PUNCT
inlawrev-21605	1110	1	979	979	NUM
inlawrev-21605	1110	2	n.e.2d	n.e.2d	NOUN
inlawrev-21605	1110	3	192	192	NUM
inlawrev-21605	1110	4	(	(	PUNCT
inlawrev-21605	1110	5	ind	ind	NOUN
inlawrev-21605	1110	6	.	.	PUNCT
inlawrev-21605	1111	1	t.c	t.c	PROPN
inlawrev-21605	1111	2	.	.	PROPN
inlawrev-21605	1111	3	2012	2012	NUM
inlawrev-21605	1111	4	)	)	PUNCT
inlawrev-21605	1111	5	.	.	PUNCT
inlawrev-21605	1112	1	247	247	NUM
inlawrev-21605	1112	2	.	.	NOUN
inlawrev-21605	1112	3	926	926	NUM
inlawrev-21605	1112	4	n.e.2d	n.e.2d	NOUN
inlawrev-21605	1112	5	1134	1134	NUM
inlawrev-21605	1112	6	(	(	PUNCT
inlawrev-21605	1112	7	ind	ind	NOUN
inlawrev-21605	1112	8	.	.	PUNCT
inlawrev-21605	1113	1	t.c	t.c	PROPN
inlawrev-21605	1113	2	.	.	PROPN
inlawrev-21605	1113	3	2010	2010	NUM
inlawrev-21605	1113	4	)	)	PUNCT
inlawrev-21605	1113	5	.	.	PUNCT
inlawrev-21605	1114	1	248	248	NUM
inlawrev-21605	1114	2	.	.	X
inlawrev-21605	1115	1	923	923	NUM
inlawrev-21605	1115	2	n.e.2d	n.e.2d	NOUN
inlawrev-21605	1115	3	496	496	NUM
inlawrev-21605	1115	4	(	(	PUNCT
inlawrev-21605	1115	5	ind	ind	NOUN
inlawrev-21605	1115	6	.	.	PUNCT
inlawrev-21605	1116	1	t.c	t.c	PROPN
inlawrev-21605	1116	2	.	.	PROPN
inlawrev-21605	1116	3	2010	2010	NUM
inlawrev-21605	1116	4	)	)	PUNCT
inlawrev-21605	1116	5	.	.	PUNCT
inlawrev-21605	1117	1	249	249	NUM
inlawrev-21605	1117	2	.	.	PUNCT
inlawrev-21605	1118	1	monroe	monroe	PROPN
inlawrev-21605	1118	2	cty	cty	PROPN
inlawrev-21605	1118	3	.	.	PROPN
inlawrev-21605	1118	4	,	,	PUNCT
inlawrev-21605	1118	5	62	62	NUM
inlawrev-21605	1118	6	n.e.3d	n.e.3d	NOUN
inlawrev-21605	1118	7	at	at	ADP
inlawrev-21605	1118	8	481	481	NUM
inlawrev-21605	1118	9	.	.	PUNCT
inlawrev-21605	1119	1	250	250	NUM
inlawrev-21605	1119	2	.	.	PUNCT
inlawrev-21605	1120	1	i	i	PRON
inlawrev-21605	1120	2	d.	d.	PROPN
inlawrev-21605	1120	3	251	251	NUM
inlawrev-21605	1120	4	.	.	PUNCT
inlawrev-21605	1121	1	i	i	PRON
inlawrev-21605	1121	2	d.	d.	PROPN
inlawrev-21605	1121	3	252	252	NUM
inlawrev-21605	1121	4	.	.	PUNCT
inlawrev-21605	1122	1	i	i	PRON
inlawrev-21605	1122	2	d.	d.	PROPN
inlawrev-21605	1122	3	(	(	PUNCT
inlawrev-21605	1122	4	internal	internal	ADJ
inlawrev-21605	1122	5	quotations	quotation	NOUN
inlawrev-21605	1122	6	omitted	omit	VERB
inlawrev-21605	1122	7	)	)	PUNCT
inlawrev-21605	1122	8	.	.	PUNCT
inlawrev-21605	1123	1	253	253	NUM
inlawrev-21605	1123	2	.	.	PUNCT
inlawrev-21605	1124	1	i	i	PRON
inlawrev-21605	1124	2	d.	d.	PROPN
inlawrev-21605	1124	3	at	at	ADP
inlawrev-21605	1124	4	482	482	NUM
inlawrev-21605	1124	5	.	.	PROPN
inlawrev-21605	1124	6	254	254	NUM
inlawrev-21605	1124	7	.	.	PUNCT
inlawrev-21605	1125	1	see	see	VERB
inlawrev-21605	1125	2	,	,	PUNCT
inlawrev-21605	1125	3	e.g.	e.g.	ADV
inlawrev-21605	1125	4	,	,	PUNCT
inlawrev-21605	1125	5	howard	howard	PROPN
inlawrev-21605	1125	6	cty	cty	PROPN
inlawrev-21605	1125	7	.	.	PROPN
inlawrev-21605	1125	8	assessor	assessor	PROPN
inlawrev-21605	1125	9	v.	v.	PROPN
inlawrev-21605	1125	10	kohl	kohl	PROPN
inlawrev-21605	1125	11	’s	’s	PART
inlawrev-21605	1125	12	ind	ind	NOUN
inlawrev-21605	1125	13	.	.	PUNCT
inlawrev-21605	1126	1	lp	lp	ADJ
inlawrev-21605	1126	2	,	,	PUNCT
inlawrev-21605	1126	3	57	57	NUM
inlawrev-21605	1126	4	n.e.3d	n.e.3d	NUM
inlawrev-21605	1126	5	913	913	NUM
inlawrev-21605	1126	6	(	(	PUNCT
inlawrev-21605	1126	7	ind	ind	NOUN
inlawrev-21605	1126	8	.	.	PUNCT
inlawrev-21605	1127	1	t.c	t.c	PROPN
inlawrev-21605	1127	2	.	.	PROPN
inlawrev-21605	1127	3	2016	2016	NUM
inlawrev-21605	1127	4	)	)	PUNCT
inlawrev-21605	1127	5	.	.	PUNCT
inlawrev-21605	1128	1	255	255	NUM
inlawrev-21605	1128	2	.	.	PUNCT
inlawrev-21605	1129	1	monroe	monroe	PROPN
inlawrev-21605	1129	2	cty	cty	PROPN
inlawrev-21605	1129	3	.	.	PROPN
inlawrev-21605	1129	4	,	,	PUNCT
inlawrev-21605	1129	5	62	62	NUM
inlawrev-21605	1129	6	n.e.3d	n.e.3d	NUM
inlawrev-21605	1129	7	at	at	ADP
inlawrev-21605	1129	8	482	482	NUM
inlawrev-21605	1129	9	.	.	PROPN
inlawrev-21605	1129	10	2017	2017	NUM
inlawrev-21605	1129	11	]	]	PUNCT
inlawrev-21605	1129	12	taxation	taxation	NOUN
inlawrev-21605	1129	13	1427	1427	NUM
inlawrev-21605	1129	14	assessor	assessor	NOUN
inlawrev-21605	1129	15	.	.	PUNCT
inlawrev-21605	1130	1	—	—	PUNCT
inlawrev-21605	1130	2	hamilton	hamilton	PROPN
inlawrev-21605	1130	3	square	square	PROPN
inlawrev-21605	1130	4	owns	own	VERB
inlawrev-21605	1130	5	a	a	DET
inlawrev-21605	1130	6	200	200	NUM
inlawrev-21605	1130	7	-	-	PUNCT
inlawrev-21605	1130	8	unit	unit	NOUN
inlawrev-21605	1130	9	apartment	apartment	NOUN
inlawrev-21605	1130	10	complex	complex	NOUN
inlawrev-21605	1130	11	in	in	ADP
inlawrev-21605	1130	12	w	w	PROPN
inlawrev-21605	1130	13	estfield,256	estfield,256	PROPN
inlawrev-21605	1130	14	indiana	indiana	PROPN
inlawrev-21605	1130	15	,	,	PUNCT
inlawrev-21605	1130	16	which	which	PRON
inlawrev-21605	1130	17	was	be	AUX
inlawrev-21605	1130	18	assessed	assess	VERB
inlawrev-21605	1130	19	at	at	ADP
inlawrev-21605	1130	20	$	$	SYM
inlawrev-21605	1130	21	5,030,900	5,030,900	NUM
inlawrev-21605	1130	22	for	for	ADP
inlawrev-21605	1130	23	the	the	DET
inlawrev-21605	1130	24	2012	2012	NUM
inlawrev-21605	1130	25	tax	tax	NOUN
inlawrev-21605	1130	26	year	year	NOUN
inlawrev-21605	1130	27	.	.	PUNCT
inlawrev-21605	1131	1	the	the	DET
inlawrev-21605	1131	2	assessor257	assessor257	PROPN
inlawrev-21605	1131	3	classified	classify	VERB
inlawrev-21605	1131	4	approximately	approximately	ADV
inlawrev-21605	1131	5	seventy	seventy	NUM
inlawrev-21605	1131	6	percent	percent	NOUN
inlawrev-21605	1131	7	of	of	ADP
inlawrev-21605	1131	8	the	the	DET
inlawrev-21605	1131	9	property	property	NOUN
inlawrev-21605	1131	10	as	as	ADP
inlawrev-21605	1131	11	residential	residential	ADJ
inlawrev-21605	1131	12	and	and	CCONJ
inlawrev-21605	1131	13	the	the	DET
inlawrev-21605	1131	14	remaining	remain	VERB
inlawrev-21605	1131	15	as	as	ADP
inlawrev-21605	1131	16	nonresidential	nonresidential	ADJ
inlawrev-21605	1131	17	.	.	PUNCT
inlawrev-21605	1132	1	in	in	ADP
inlawrev-21605	1132	2	accordance	accordance	NOUN
inlawrev-21605	1132	3	with	with	ADP
inlawrev-21605	1132	4	indiana	indiana	PROPN
inlawrev-21605	1132	5	code	code	PROPN
inlawrev-21605	1132	6	section	section	NOUN
inlawrev-21605	1132	7	6	6	NUM
inlawrev-21605	1132	8	-	-	SYM
inlawrev-21605	1132	9	1.1	1.1	NUM
inlawrev-21605	1132	10	-	-	SYM
inlawrev-21605	1132	11	258	258	NUM
inlawrev-21605	1132	12	20.6	20.6	NUM
inlawrev-21605	1132	13	-	-	SYM
inlawrev-21605	1132	14	7.5	7.5	NUM
inlawrev-21605	1132	15	,	,	PUNCT
inlawrev-21605	1132	16	the	the	DET
inlawrev-21605	1132	17	residential	residential	ADJ
inlawrev-21605	1132	18	portion	portion	NOUN
inlawrev-21605	1132	19	received	receive	VERB
inlawrev-21605	1132	20	a	a	DET
inlawrev-21605	1132	21	two	two	NUM
inlawrev-21605	1132	22	percent	percent	NOUN
inlawrev-21605	1132	23	tax	tax	NOUN
inlawrev-21605	1132	24	cap	cap	NOUN
inlawrev-21605	1132	25	credit	credit	NOUN
inlawrev-21605	1132	26	and	and	CCONJ
inlawrev-21605	1132	27	the	the	DET
inlawrev-21605	1132	28	nonresidential	nonresidential	ADJ
inlawrev-21605	1132	29	portion	portion	NOUN
inlawrev-21605	1132	30	received	receive	VERB
inlawrev-21605	1132	31	a	a	DET
inlawrev-21605	1132	32	three	three	NUM
inlawrev-21605	1132	33	percent	percent	NOUN
inlawrev-21605	1132	34	tax	tax	NOUN
inlawrev-21605	1132	35	cap	cap	NOUN
inlawrev-21605	1132	36	credit	credit	NOUN
inlawrev-21605	1132	37	.	.	PUNCT
inlawrev-21605	1133	1	hamilton	hamilton	PROPN
inlawrev-21605	1133	2	square259	square259	PROPN
inlawrev-21605	1133	3	filed	file	VERB
inlawrev-21605	1133	4	a	a	DET
inlawrev-21605	1133	5	notice	notice	NOUN
inlawrev-21605	1133	6	of	of	ADP
inlawrev-21605	1133	7	review	review	NOUN
inlawrev-21605	1133	8	with	with	ADP
inlawrev-21605	1133	9	the	the	DET
inlawrev-21605	1133	10	ptaboa	ptaboa	NOUN
inlawrev-21605	1133	11	because	because	SCONJ
inlawrev-21605	1133	12	it	it	PRON
inlawrev-21605	1133	13	believed	believe	VERB
inlawrev-21605	1133	14	the	the	DET
inlawrev-21605	1133	15	assessor	assessor	NOUN
inlawrev-21605	1133	16	had	have	AUX
inlawrev-21605	1133	17	misclassified	misclassifie	VERB
inlawrev-21605	1133	18	the	the	DET
inlawrev-21605	1133	19	property	property	NOUN
inlawrev-21605	1133	20	.	.	PUNCT
inlawrev-21605	1134	1	subsequently	subsequently	ADV
inlawrev-21605	1134	2	,	,	PUNCT
inlawrev-21605	1134	3	because	because	SCONJ
inlawrev-21605	1134	4	the	the	DET
inlawrev-21605	1134	5	ptaboa	ptaboa	NOUN
inlawrev-21605	1134	6	took	take	VERB
inlawrev-21605	1134	7	no	no	DET
inlawrev-21605	1134	8	action,260	action,260	PROPN
inlawrev-21605	1134	9	hamilton	hamilton	PROPN
inlawrev-21605	1134	10	square	square	PROPN
inlawrev-21605	1134	11	filed	file	VERB
inlawrev-21605	1134	12	a	a	DET
inlawrev-21605	1134	13	petition	petition	NOUN
inlawrev-21605	1134	14	for	for	ADP
inlawrev-21605	1134	15	review	review	NOUN
inlawrev-21605	1134	16	with	with	ADP
inlawrev-21605	1134	17	the	the	DET
inlawrev-21605	1134	18	indiana	indiana	PROPN
inlawrev-21605	1134	19	board	board	PROPN
inlawrev-21605	1134	20	.	.	PUNCT
inlawrev-21605	1135	1	t	t	PROPN
inlawrev-21605	1135	2	he261	he261	PROPN
inlawrev-21605	1135	3	parties	party	NOUN
inlawrev-21605	1135	4	agreed	agree	VERB
inlawrev-21605	1135	5	the	the	DET
inlawrev-21605	1135	6	matter	matter	NOUN
inlawrev-21605	1135	7	could	could	AUX
inlawrev-21605	1135	8	be	be	AUX
inlawrev-21605	1135	9	resolved	resolve	VERB
inlawrev-21605	1135	10	through	through	ADP
inlawrev-21605	1135	11	summary	summary	NOUN
inlawrev-21605	1135	12	judgment	judgment	NOUN
inlawrev-21605	1135	13	.	.	PUNCT
inlawrev-21605	1136	1	in	in	ADP
inlawrev-21605	1136	2	its262	its262	PROPN
inlawrev-21605	1136	3	brief	brief	NOUN
inlawrev-21605	1136	4	,	,	PUNCT
inlawrev-21605	1136	5	hamilton	hamilton	PROPN
inlawrev-21605	1136	6	square	square	PROPN
inlawrev-21605	1136	7	argued	argue	VERB
inlawrev-21605	1136	8	the	the	DET
inlawrev-21605	1136	9	assessor	assessor	NOUN
inlawrev-21605	1136	10	misclassified	misclassifie	VERB
inlawrev-21605	1136	11	the	the	DET
inlawrev-21605	1136	12	property	property	NOUN
inlawrev-21605	1136	13	by	by	ADP
inlawrev-21605	1136	14	limiting	limit	VERB
inlawrev-21605	1136	15	“	"	PUNCT
inlawrev-21605	1136	16	common	common	ADJ
inlawrev-21605	1136	17	areas	area	NOUN
inlawrev-21605	1136	18	”	"	PUNCT
inlawrev-21605	1136	19	to	to	ADP
inlawrev-21605	1136	20	areas	area	NOUN
inlawrev-21605	1136	21	shared	share	VERB
inlawrev-21605	1136	22	in	in	ADP
inlawrev-21605	1136	23	the	the	DET
inlawrev-21605	1136	24	actual	actual	ADJ
inlawrev-21605	1136	25	dwelling	dwelling	ADJ
inlawrev-21605	1136	26	units	unit	NOUN
inlawrev-21605	1136	27	—	—	PUNCT
inlawrev-21605	1136	28	instead	instead	ADV
inlawrev-21605	1136	29	of	of	ADP
inlawrev-21605	1136	30	the	the	DET
inlawrev-21605	1136	31	areas	area	NOUN
inlawrev-21605	1136	32	that	that	PRON
inlawrev-21605	1136	33	are	be	AUX
inlawrev-21605	1136	34	shared	share	VERB
inlawrev-21605	1136	35	by	by	ADP
inlawrev-21605	1136	36	the	the	DET
inlawrev-21605	1136	37	residents	resident	NOUN
inlawrev-21605	1136	38	.	.	PUNCT
inlawrev-21605	1137	1	in	in	ADP
inlawrev-21605	1137	2	contrast	contrast	NOUN
inlawrev-21605	1137	3	,	,	PUNCT
inlawrev-21605	1137	4	the	the	DET
inlawrev-21605	1137	5	assessor	assessor	NOUN
inlawrev-21605	1137	6	argued	argue	VERB
inlawrev-21605	1137	7	her263	her263	PROPN
inlawrev-21605	1137	8	classification	classification	NOUN
inlawrev-21605	1137	9	and	and	CCONJ
inlawrev-21605	1137	10	allocation	allocation	NOUN
inlawrev-21605	1137	11	of	of	ADP
inlawrev-21605	1137	12	tax	tax	NOUN
inlawrev-21605	1137	13	cap	cap	NOUN
inlawrev-21605	1137	14	credits	credit	NOUN
inlawrev-21605	1137	15	comported	comport	VERB
inlawrev-21605	1137	16	with	with	ADP
inlawrev-21605	1137	17	the	the	DET
inlawrev-21605	1137	18	relevant	relevant	ADJ
inlawrev-21605	1137	19	statutes	statute	NOUN
inlawrev-21605	1137	20	.	.	PUNCT
inlawrev-21605	1138	1	the	the	DET
inlawrev-21605	1138	2	indiana	indiana	PROPN
inlawrev-21605	1138	3	board	board	PROPN
inlawrev-21605	1138	4	agreed	agree	VERB
inlawrev-21605	1138	5	with	with	ADP
inlawrev-21605	1138	6	the	the	DET
inlawrev-21605	1138	7	a	a	DET
inlawrev-21605	1138	8	ssessor	ssessor	NOUN
inlawrev-21605	1138	9	and	and	CCONJ
inlawrev-21605	1138	10	found	find	VERB
inlawrev-21605	1138	11	“	"	PUNCT
inlawrev-21605	1138	12	common264	common264	PROPN
inlawrev-21605	1138	13	areas	area	NOUN
inlawrev-21605	1138	14	”	"	PUNCT
inlawrev-21605	1138	15	were	be	AUX
inlawrev-21605	1138	16	limited	limit	VERB
inlawrev-21605	1138	17	to	to	ADP
inlawrev-21605	1138	18	the	the	DET
inlawrev-21605	1138	19	footprint	footprint	NOUN
inlawrev-21605	1138	20	of	of	ADP
inlawrev-21605	1138	21	the	the	DET
inlawrev-21605	1138	22	apartm	apartm	PROPN
inlawrev-21605	1138	23	ent	ent	NOUN
inlawrev-21605	1138	24	building	building	NOUN
inlawrev-21605	1138	25	.	.	PUNCT
inlawrev-21605	1139	1	w	w	PROPN
inlawrev-21605	1139	2	hen	hen	PROPN
inlawrev-21605	1139	3	the265	the265	PROPN
inlawrev-21605	1139	4	indiana	indiana	PROPN
inlawrev-21605	1139	5	board	board	PROPN
inlawrev-21605	1139	6	declined	decline	VERB
inlawrev-21605	1139	7	to	to	PART
inlawrev-21605	1139	8	rehear	rehear	VERB
inlawrev-21605	1139	9	the	the	DET
inlawrev-21605	1139	10	matter	matter	NOUN
inlawrev-21605	1139	11	,	,	PUNCT
inlawrev-21605	1139	12	hamilton	hamilton	PROPN
inlawrev-21605	1139	13	square	square	PROPN
inlawrev-21605	1139	14	filed	file	VERB
inlawrev-21605	1139	15	an	an	DET
inlawrev-21605	1139	16	appeal	appeal	NOUN
inlawrev-21605	1139	17	with	with	ADP
inlawrev-21605	1139	18	the	the	DET
inlawrev-21605	1139	19	indiana	indiana	PROPN
inlawrev-21605	1139	20	tax	tax	NOUN
inlawrev-21605	1139	21	court.266	court.266	NOUN
inlawrev-21605	1139	22	on	on	ADP
inlawrev-21605	1139	23	appeal	appeal	NOUN
inlawrev-21605	1139	24	,	,	PUNCT
inlawrev-21605	1139	25	hamilton	hamilton	PROPN
inlawrev-21605	1139	26	square	square	PROPN
inlawrev-21605	1139	27	argued	argue	VERB
inlawrev-21605	1139	28	the	the	DET
inlawrev-21605	1139	29	indiana	indiana	PROPN
inlawrev-21605	1139	30	board	board	PROPN
inlawrev-21605	1139	31	erred	err	VERB
inlawrev-21605	1139	32	when	when	SCONJ
inlawrev-21605	1139	33	it	it	PRON
inlawrev-21605	1139	34	interpreted	interpret	VERB
inlawrev-21605	1139	35	“	"	PUNCT
inlawrev-21605	1139	36	common	common	ADJ
inlawrev-21605	1139	37	areas	area	NOUN
inlawrev-21605	1139	38	”	"	PUNCT
inlawrev-21605	1139	39	to	to	PART
inlawrev-21605	1139	40	mean	mean	VERB
inlawrev-21605	1139	41	“	"	PUNCT
inlawrev-21605	1139	42	solely	solely	ADV
inlawrev-21605	1139	43	the	the	DET
inlawrev-21605	1139	44	land	land	NOUN
inlawrev-21605	1139	45	and	and	CCONJ
inlawrev-21605	1139	46	improvements	improvement	NOUN
inlawrev-21605	1139	47	within	within	ADP
inlawrev-21605	1139	48	the	the	DET
inlawrev-21605	1139	49	footprint	footprint	NOUN
inlawrev-21605	1139	50	of	of	ADP
inlawrev-21605	1139	51	a	a	DET
inlawrev-21605	1139	52	multi	multi	ADJ
inlawrev-21605	1139	53	-	-	ADJ
inlawrev-21605	1139	54	unit	unit	ADJ
inlawrev-21605	1139	55	apartment	apartment	NOUN
inlawrev-21605	1139	56	building	building	NOUN
inlawrev-21605	1139	57	(	(	PUNCT
inlawrev-21605	1139	58	e.g.	e.g.	ADV
inlawrev-21605	1139	59	,	,	PUNCT
inlawrev-21605	1139	60	hallways	hallway	NOUN
inlawrev-21605	1139	61	and	and	CCONJ
inlawrev-21605	1139	62	stairways).”267	stairways).”267	PROPN
inlawrev-21605	1139	63	hamilton	hamilton	PROPN
inlawrev-21605	1139	64	square	square	PROPN
inlawrev-21605	1139	65	asserted	assert	VERB
inlawrev-21605	1139	66	that	that	SCONJ
inlawrev-21605	1139	67	common	common	ADJ
inlawrev-21605	1139	68	areas	area	NOUN
inlawrev-21605	1139	69	also	also	ADV
inlawrev-21605	1139	70	included	include	VERB
inlawrev-21605	1139	71	land	land	NOUN
inlawrev-21605	1139	72	and	and	CCONJ
inlawrev-21605	1139	73	i	i	PRON
inlawrev-21605	1139	74	m	m	VERB
inlawrev-21605	1139	75	provements	provement	NOUN
inlawrev-21605	1139	76	outside	outside	ADP
inlawrev-21605	1139	77	of	of	ADP
inlawrev-21605	1139	78	the	the	DET
inlawrev-21605	1139	79	apartment	apartment	NOUN
inlawrev-21605	1139	80	building	building	NOUN
inlawrev-21605	1139	81	’s	’s	PART
inlawrev-21605	1139	82	footprint	footprint	NOUN
inlawrev-21605	1139	83	,	,	PUNCT
inlawrev-21605	1139	84	such	such	ADJ
inlawrev-21605	1139	85	as	as	ADP
inlawrev-21605	1139	86	paving	paving	NOUN
inlawrev-21605	1139	87	,	,	PUNCT
inlawrev-21605	1139	88	pools	pool	NOUN
inlawrev-21605	1139	89	,	,	PUNCT
inlawrev-21605	1139	90	remaining	remain	VERB
inlawrev-21605	1139	91	land	land	NOUN
inlawrev-21605	1139	92	,	,	PUNCT
inlawrev-21605	1139	93	and	and	CCONJ
inlawrev-21605	1139	94	clubhouses	clubhouse	NOUN
inlawrev-21605	1139	95	.	.	PUNCT
inlawrev-21605	1140	1	the	the	DET
inlawrev-21605	1140	2	assessor	assessor	NOUN
inlawrev-21605	1140	3	argued	argue	VERB
inlawrev-21605	1140	4	the	the	DET
inlawrev-21605	1140	5	statute268	statute268	PROPN
inlawrev-21605	1140	6	unambiguously	unambiguously	ADV
inlawrev-21605	1140	7	excluded	exclude	VERB
inlawrev-21605	1140	8	standalone	standalone	ADJ
inlawrev-21605	1140	9	structures	structure	NOUN
inlawrev-21605	1140	10	and	and	CCONJ
inlawrev-21605	1140	11	their	their	PRON
inlawrev-21605	1140	12	supporting	support	VERB
inlawrev-21605	1140	13	land	land	NOUN
inlawrev-21605	1140	14	from	from	ADP
inlawrev-21605	1140	15	the	the	DET
inlawrev-21605	1140	16	“	"	PUNCT
inlawrev-21605	1140	17	common	common	ADJ
inlawrev-21605	1140	18	areas	area	NOUN
inlawrev-21605	1140	19	”	"	PUNCT
inlawrev-21605	1140	20	m	m	AUX
inlawrev-21605	1140	21	eaning	eane	VERB
inlawrev-21605	1140	22	.	.	PUNCT
inlawrev-21605	1141	1	the	the	DET
inlawrev-21605	1141	2	tax	tax	NOUN
inlawrev-21605	1141	3	court	court	NOUN
inlawrev-21605	1141	4	explained	explain	VERB
inlawrev-21605	1141	5	the	the	DET
inlawrev-21605	1141	6	statute	statute	NOUN
inlawrev-21605	1141	7	is	be	AUX
inlawrev-21605	1141	8	subject	subject	ADJ
inlawrev-21605	1141	9	to269	to269	ADJ
inlawrev-21605	1141	10	judicial	judicial	ADJ
inlawrev-21605	1141	11	construction	construction	NOUN
inlawrev-21605	1141	12	because	because	SCONJ
inlawrev-21605	1141	13	it	it	PRON
inlawrev-21605	1141	14	is	be	AUX
inlawrev-21605	1141	15	ambiguous	ambiguous	ADJ
inlawrev-21605	1141	16	.	.	PUNCT
inlawrev-21605	1142	1	the	the	DET
inlawrev-21605	1142	2	tax	tax	NOUN
inlawrev-21605	1142	3	court	court	NOUN
inlawrev-21605	1142	4	determined	determine	VERB
inlawrev-21605	1142	5	that270	that270	NUM
inlawrev-21605	1142	6	“	"	PUNCT
inlawrev-21605	1142	7	‘	'	PUNCT
inlawrev-21605	1142	8	common	common	ADJ
inlawrev-21605	1142	9	area	area	NOUN
inlawrev-21605	1142	10	’	'	PUNCT
inlawrev-21605	1142	11	must	must	AUX
inlawrev-21605	1142	12	be	be	AUX
inlawrev-21605	1142	13	understood	understand	VERB
inlawrev-21605	1142	14	to	to	PART
inlawrev-21605	1142	15	include	include	VERB
inlawrev-21605	1142	16	land	land	NOUN
inlawrev-21605	1142	17	and	and	CCONJ
inlawrev-21605	1142	18	i	i	PRON
inlawrev-21605	1142	19	m	m	VERB
inlawrev-21605	1142	20	provements	provement	NOUN
inlawrev-21605	1142	21	that	that	PRON
inlawrev-21605	1142	22	are	be	AUX
inlawrev-21605	1142	23	both	both	PRON
inlawrev-21605	1142	24	attached	attach	VERB
inlawrev-21605	1142	25	to	to	ADP
inlawrev-21605	1142	26	,	,	PUNCT
inlawrev-21605	1142	27	and	and	CCONJ
inlawrev-21605	1142	28	separated	separate	VERB
inlawrev-21605	1142	29	from	from	ADP
inlawrev-21605	1142	30	,	,	PUNCT
inlawrev-21605	1142	31	a	a	DET
inlawrev-21605	1142	32	multi	multi	ADJ
inlawrev-21605	1142	33	-	-	ADJ
inlawrev-21605	1142	34	unit	unit	ADJ
inlawrev-21605	1142	35	apartment	apartment	NOUN
inlawrev-21605	1142	36	building	building	NOUN
inlawrev-21605	1142	37	so	so	ADV
inlawrev-21605	1142	38	long	long	ADV
inlawrev-21605	1142	39	as	as	ADP
inlawrev-21605	1142	40	256	256	NUM
inlawrev-21605	1142	41	.	.	X
inlawrev-21605	1143	1	60	60	NUM
inlawrev-21605	1143	2	n.e.3d	n.e.3d	NUM
inlawrev-21605	1143	3	313	313	NUM
inlawrev-21605	1143	4	(	(	PUNCT
inlawrev-21605	1143	5	ind	ind	NOUN
inlawrev-21605	1143	6	.	.	PUNCT
inlawrev-21605	1144	1	t.c	t.c	PROPN
inlawrev-21605	1144	2	.	.	PROPN
inlawrev-21605	1144	3	2016	2016	NUM
inlawrev-21605	1144	4	)	)	PUNCT
inlawrev-21605	1144	5	,	,	PUNCT
inlawrev-21605	1144	6	trans	trans	PROPN
inlawrev-21605	1144	7	.	.	PROPN
inlawrev-21605	1144	8	denied	deny	VERB
inlawrev-21605	1144	9	,	,	PUNCT
inlawrev-21605	1144	10	no	no	INTJ
inlawrev-21605	1144	11	.	.	PUNCT
inlawrev-21605	1145	1	49t10–1505	49t10–1505	NUM
inlawrev-21605	1145	2	–	–	PUNCT
inlawrev-21605	1145	3	ta–18	ta–18	NOUN
inlawrev-21605	1145	4	,	,	PUNCT
inlawrev-21605	1145	5	2017	2017	NUM
inlawrev-21605	1145	6	wl	wl	NOUN
inlawrev-21605	1145	7	1900323	1900323	NUM
inlawrev-21605	1145	8	(	(	PUNCT
inlawrev-21605	1145	9	ind	ind	NOUN
inlawrev-21605	1145	10	.	.	PUNCT
inlawrev-21605	1146	1	may	may	AUX
inlawrev-21605	1146	2	2	2	NUM
inlawrev-21605	1146	3	,	,	PUNCT
inlawrev-21605	1146	4	2017	2017	NUM
inlawrev-21605	1146	5	)	)	PUNCT
inlawrev-21605	1146	6	.	.	PUNCT
inlawrev-21605	1147	1	257	257	X
inlawrev-21605	1147	2	.	.	PUNCT
inlawrev-21605	1148	1	i	i	PRON
inlawrev-21605	1148	2	d.	d.	PROPN
inlawrev-21605	1148	3	at	at	ADP
inlawrev-21605	1148	4	315	315	NUM
inlawrev-21605	1148	5	.	.	PUNCT
inlawrev-21605	1148	6	258	258	NUM
inlawrev-21605	1148	7	.	.	PUNCT
inlawrev-21605	1149	1	i	i	PRON
inlawrev-21605	1149	2	d.	d.	PROPN
inlawrev-21605	1149	3	259	259	NUM
inlawrev-21605	1149	4	.	.	PUNCT
inlawrev-21605	1150	1	i	i	PRON
inlawrev-21605	1150	2	d.	d.	PROPN
inlawrev-21605	1150	3	260	260	NUM
inlawrev-21605	1150	4	.	.	PUNCT
inlawrev-21605	1151	1	i	i	PRON
inlawrev-21605	1151	2	d.	d.	PROPN
inlawrev-21605	1151	3	261	261	NUM
inlawrev-21605	1151	4	.	.	PUNCT
inlawrev-21605	1152	1	i	i	PRON
inlawrev-21605	1152	2	d.	d.	PROPN
inlawrev-21605	1152	3	262	262	NUM
inlawrev-21605	1152	4	.	.	PUNCT
inlawrev-21605	1153	1	i	i	PRON
inlawrev-21605	1153	2	d.	d.	PROPN
inlawrev-21605	1153	3	263	263	NUM
inlawrev-21605	1153	4	.	.	PUNCT
inlawrev-21605	1154	1	i	i	PRON
inlawrev-21605	1154	2	d.	d.	PROPN
inlawrev-21605	1154	3	264	264	NUM
inlawrev-21605	1154	4	.	.	PUNCT
inlawrev-21605	1155	1	i	i	PRON
inlawrev-21605	1155	2	d.	d.	PROPN
inlawrev-21605	1155	3	265	265	NUM
inlawrev-21605	1155	4	.	.	PUNCT
inlawrev-21605	1156	1	i	i	PRON
inlawrev-21605	1156	2	d.	d.	PROPN
inlawrev-21605	1156	3	at	at	ADP
inlawrev-21605	1156	4	315	315	NUM
inlawrev-21605	1156	5	-	-	SYM
inlawrev-21605	1156	6	16	16	NUM
inlawrev-21605	1156	7	.	.	PUNCT
inlawrev-21605	1156	8	266	266	NUM
inlawrev-21605	1156	9	.	.	PUNCT
inlawrev-21605	1157	1	i	i	PRON
inlawrev-21605	1157	2	d.	d.	PROPN
inlawrev-21605	1157	3	at	at	ADP
inlawrev-21605	1157	4	316	316	NUM
inlawrev-21605	1157	5	.	.	PUNCT
inlawrev-21605	1157	6	267	267	NUM
inlawrev-21605	1157	7	.	.	PUNCT
inlawrev-21605	1158	1	i	i	PRON
inlawrev-21605	1158	2	d.	d.	PROPN
inlawrev-21605	1158	3	268	268	NUM
inlawrev-21605	1158	4	.	.	PUNCT
inlawrev-21605	1159	1	i	i	PRON
inlawrev-21605	1159	2	d.	d.	PROPN
inlawrev-21605	1159	3	at	at	ADP
inlawrev-21605	1159	4	316	316	NUM
inlawrev-21605	1159	5	-	-	SYM
inlawrev-21605	1159	6	17	17	NUM
inlawrev-21605	1159	7	.	.	PUNCT
inlawrev-21605	1159	8	269	269	NUM
inlawrev-21605	1159	9	.	.	PUNCT
inlawrev-21605	1160	1	i	i	PRON
inlawrev-21605	1160	2	d.	d.	PROPN
inlawrev-21605	1160	3	at	at	ADP
inlawrev-21605	1160	4	317	317	NUM
inlawrev-21605	1160	5	.	.	PUNCT
inlawrev-21605	1160	6	270	270	NUM
inlawrev-21605	1160	7	.	.	PUNCT
inlawrev-21605	1161	1	i	i	PRON
inlawrev-21605	1161	2	d.	d.	PROPN
inlawrev-21605	1161	3	1428	1428	NUM
inlawrev-21605	1161	4	indiana	indiana	PROPN
inlawrev-21605	1161	5	law	law	PROPN
inlawrev-21605	1161	6	review	review	NOUN
inlawrev-21605	1162	1	[	[	X
inlawrev-21605	1162	2	vol	vol	NOUN
inlawrev-21605	1162	3	.	.	PUNCT
inlawrev-21605	1163	1	50:1403	50:1403	NOUN
inlawrev-21605	1163	2	the	the	DET
inlawrev-21605	1163	3	area	area	NOUN
inlawrev-21605	1163	4	is	be	AUX
inlawrev-21605	1163	5	available	available	ADJ
inlawrev-21605	1163	6	for	for	ADP
inlawrev-21605	1163	7	the	the	DET
inlawrev-21605	1163	8	shared	share	VERB
inlawrev-21605	1163	9	use	use	NOUN
inlawrev-21605	1163	10	of	of	ADP
inlawrev-21605	1163	11	tenants	tenant	NOUN
inlawrev-21605	1163	12	.	.	PUNCT
inlawrev-21605	1163	13	”	"	PUNCT
inlawrev-21605	1164	1	further	far	ADV
inlawrev-21605	1164	2	,	,	PUNCT
inlawrev-21605	1164	3	the	the	DET
inlawrev-21605	1164	4	tax	tax	NOUN
inlawrev-21605	1164	5	court271	court271	PROPN
inlawrev-21605	1164	6	explained	explain	VERB
inlawrev-21605	1164	7	the	the	DET
inlawrev-21605	1164	8	assessor	assessor	NOUN
inlawrev-21605	1164	9	had	have	AUX
inlawrev-21605	1164	10	misconstrued	misconstrue	VERB
inlawrev-21605	1164	11	the	the	DET
inlawrev-21605	1164	12	statute	statute	NOUN
inlawrev-21605	1164	13	and	and	CCONJ
inlawrev-21605	1164	14	“	"	PUNCT
inlawrev-21605	1164	15	the	the	DET
inlawrev-21605	1164	16	actual	actual	ADJ
inlawrev-21605	1164	17	structure	structure	NOUN
inlawrev-21605	1164	18	and	and	CCONJ
inlawrev-21605	1164	19	language	language	NOUN
inlawrev-21605	1164	20	of	of	ADP
inlawrev-21605	1164	21	the	the	DET
inlawrev-21605	1164	22	residential	residential	ADJ
inlawrev-21605	1164	23	property	property	NOUN
inlawrev-21605	1164	24	statute	statute	NOUN
inlawrev-21605	1164	25	does	do	AUX
inlawrev-21605	1164	26	not	not	PART
inlawrev-21605	1164	27	limit	limit	VERB
inlawrev-21605	1164	28	common	common	ADJ
inlawrev-21605	1164	29	areas	area	NOUN
inlawrev-21605	1164	30	to	to	ADP
inlawrev-21605	1164	31	an	an	DET
inlawrev-21605	1164	32	apartment	apartment	NOUN
inlawrev-21605	1164	33	building	building	NOUN
inlawrev-21605	1164	34	’s	’s	PART
inlawrev-21605	1164	35	footprint	footprint	NOUN
inlawrev-21605	1164	36	as	as	SCONJ
inlawrev-21605	1164	37	the	the	DET
inlawrev-21605	1164	38	assessor	assessor	NOUN
inlawrev-21605	1164	39	has	have	AUX
inlawrev-21605	1164	40	argued	argue	VERB
inlawrev-21605	1164	41	.	.	PUNCT
inlawrev-21605	1164	42	”	"	PUNCT
inlawrev-21605	1165	1	accordingly	accordingly	ADV
inlawrev-21605	1165	2	,	,	PUNCT
inlawrev-21605	1165	3	the272	the272	PROPN
inlawrev-21605	1165	4	tax	tax	NOUN
inlawrev-21605	1165	5	court	court	NOUN
inlawrev-21605	1165	6	reversed	reverse	VERB
inlawrev-21605	1165	7	the	the	DET
inlawrev-21605	1165	8	indiana	indiana	PROPN
inlawrev-21605	1165	9	board	board	PROPN
inlawrev-21605	1165	10	’s	’s	PART
inlawrev-21605	1165	11	final	final	ADJ
inlawrev-21605	1165	12	determination.273	determination.273	NOUN
inlawrev-21605	1165	13	7	7	NUM
inlawrev-21605	1165	14	.	.	PUNCT
inlawrev-21605	1165	15	howard	howard	PROPN
inlawrev-21605	1165	16	county	county	PROPN
inlawrev-21605	1165	17	assessor	assessor	NOUN
inlawrev-21605	1165	18	v.	v.	PROPN
inlawrev-21605	1165	19	kohl	kohl	PROPN
inlawrev-21605	1165	20	’s	’s	PART
inlawrev-21605	1165	21	indiana	indiana	PROPN
inlawrev-21605	1165	22	lp	lp	PROPN
inlawrev-21605	1165	23	.	.	PUNCT
inlawrev-21605	1166	1	—	—	PUNCT
inlawrev-21605	1166	2	k	k	PROPN
inlawrev-21605	1166	3	ohl	ohl	PROPN
inlawrev-21605	1166	4	’s	’s	PART
inlawrev-21605	1166	5	owned	own	VERB
inlawrev-21605	1166	6	and274	and274	PROPN
inlawrev-21605	1166	7	occupied	occupy	VERB
inlawrev-21605	1166	8	a	a	DET
inlawrev-21605	1166	9	retail	retail	ADJ
inlawrev-21605	1166	10	store	store	NOUN
inlawrev-21605	1166	11	in	in	ADP
inlawrev-21605	1166	12	kokomo	kokomo	NOUN
inlawrev-21605	1166	13	,	,	PUNCT
inlawrev-21605	1166	14	indiana	indiana	PROPN
inlawrev-21605	1166	15	,	,	PUNCT
inlawrev-21605	1166	16	which	which	PRON
inlawrev-21605	1166	17	it	it	PRON
inlawrev-21605	1166	18	constructed	construct	VERB
inlawrev-21605	1166	19	in	in	ADP
inlawrev-21605	1166	20	2003	2003	NUM
inlawrev-21605	1166	21	.	.	PUNCT
inlawrev-21605	1167	1	the275	the275	PROPN
inlawrev-21605	1167	2	property	property	PROPN
inlawrev-21605	1167	3	was	be	AUX
inlawrev-21605	1167	4	assessed	assess	VERB
inlawrev-21605	1167	5	at	at	ADP
inlawrev-21605	1167	6	$	$	SYM
inlawrev-21605	1167	7	5,984,000	5,984,000	NUM
inlawrev-21605	1167	8	,	,	PUNCT
inlawrev-21605	1167	9	$	$	SYM
inlawrev-21605	1167	10	5,685,300	5,685,300	NUM
inlawrev-21605	1167	11	,	,	PUNCT
inlawrev-21605	1167	12	and	and	CCONJ
inlawrev-21605	1167	13	$	$	SYM
inlawrev-21605	1167	14	5,906,300	5,906,300	NUM
inlawrev-21605	1167	15	for	for	ADP
inlawrev-21605	1167	16	the	the	DET
inlawrev-21605	1167	17	tax	tax	NOUN
inlawrev-21605	1167	18	years	year	NOUN
inlawrev-21605	1167	19	2010	2010	NUM
inlawrev-21605	1167	20	,	,	PUNCT
inlawrev-21605	1167	21	2011	2011	NUM
inlawrev-21605	1167	22	,	,	PUNCT
inlawrev-21605	1167	23	and	and	CCONJ
inlawrev-21605	1167	24	2012	2012	NUM
inlawrev-21605	1167	25	,	,	PUNCT
inlawrev-21605	1167	26	respectively	respectively	ADV
inlawrev-21605	1167	27	.	.	PUNCT
inlawrev-21605	1168	1	kohl	kohl	PROPN
inlawrev-21605	1168	2	’s	’s	PART
inlawrev-21605	1168	3	appealed	appeal	VERB
inlawrev-21605	1168	4	to	to	ADP
inlawrev-21605	1168	5	the	the	DET
inlawrev-21605	1168	6	howard276	howard276	PROPN
inlawrev-21605	1168	7	county	county	NOUN
inlawrev-21605	1168	8	ptaboa	ptaboa	NOUN
inlawrev-21605	1168	9	,	,	PUNCT
inlawrev-21605	1168	10	which	which	PRON
inlawrev-21605	1168	11	affirmed	affirm	VERB
inlawrev-21605	1168	12	the	the	DET
inlawrev-21605	1168	13	assessments	assessment	NOUN
inlawrev-21605	1168	14	.	.	PUNCT
inlawrev-21605	1169	1	kohl	kohl	PROPN
inlawrev-21605	1169	2	’s	’s	PART
inlawrev-21605	1169	3	appealed	appeal	VERB
inlawrev-21605	1169	4	to	to	ADP
inlawrev-21605	1169	5	the277	the277	PROPN
inlawrev-21605	1169	6	indiana	indiana	PROPN
inlawrev-21605	1169	7	board	board	PROPN
inlawrev-21605	1169	8	.	.	PUNCT
inlawrev-21605	1170	1	both	both	DET
inlawrev-21605	1170	2	parties	party	NOUN
inlawrev-21605	1170	3	presented	present	VERB
inlawrev-21605	1170	4	summary	summary	NOUN
inlawrev-21605	1170	5	appraisal	appraisal	NOUN
inlawrev-21605	1170	6	reports	report	VERB
inlawrev-21605	1170	7	that	that	PRON
inlawrev-21605	1170	8	valued278	valued278	PROPN
inlawrev-21605	1170	9	the	the	DET
inlawrev-21605	1170	10	property	property	NOUN
inlawrev-21605	1170	11	for	for	ADP
inlawrev-21605	1170	12	each	each	DET
inlawrev-21605	1170	13	year	year	NOUN
inlawrev-21605	1170	14	at	at	ADP
inlawrev-21605	1170	15	issue	issue	NOUN
inlawrev-21605	1170	16	.	.	PUNCT
inlawrev-21605	1171	1	the	the	DET
inlawrev-21605	1171	2	kohl	kohl	NOUN
inlawrev-21605	1171	3	’s	’s	PART
inlawrev-21605	1171	4	appraisal	appraisal	NOUN
inlawrev-21605	1171	5	used	use	VERB
inlawrev-21605	1171	6	the	the	DET
inlawrev-21605	1171	7	sales279	sales279	PROPN
inlawrev-21605	1171	8	comparison	comparison	NOUN
inlawrev-21605	1171	9	,	,	PUNCT
inlawrev-21605	1171	10	the	the	DET
inlawrev-21605	1171	11	income	income	NOUN
inlawrev-21605	1171	12	,	,	PUNCT
inlawrev-21605	1171	13	and	and	CCONJ
inlawrev-21605	1171	14	the	the	DET
inlawrev-21605	1171	15	cost	cost	NOUN
inlawrev-21605	1171	16	approach	approach	NOUN
inlawrev-21605	1171	17	to	to	PART
inlawrev-21605	1171	18	value	value	VERB
inlawrev-21605	1171	19	the	the	DET
inlawrev-21605	1171	20	property	property	NOUN
inlawrev-21605	1171	21	—	—	PUNCT
inlawrev-21605	1171	22	resulting	result	VERB
inlawrev-21605	1171	23	in	in	ADP
inlawrev-21605	1171	24	a	a	DET
inlawrev-21605	1171	25	market	market	NOUN
inlawrev-21605	1171	26	value	value	NOUN
inlawrev-21605	1171	27	-	-	PUNCT
inlawrev-21605	1171	28	in	in	ADP
inlawrev-21605	1171	29	-	-	PUNCT
inlawrev-21605	1171	30	use	use	NOUN
inlawrev-21605	1171	31	amount	amount	NOUN
inlawrev-21605	1171	32	of	of	ADP
inlawrev-21605	1171	33	$	$	SYM
inlawrev-21605	1171	34	3,690,000	3,690,000	NUM
inlawrev-21605	1171	35	,	,	PUNCT
inlawrev-21605	1171	36	$	$	SYM
inlawrev-21605	1171	37	3,820,000	3,820,000	NUM
inlawrev-21605	1171	38	,	,	PUNCT
inlawrev-21605	1171	39	and	and	CCONJ
inlawrev-21605	1171	40	$	$	SYM
inlawrev-21605	1171	41	3,680,000	3,680,000	NUM
inlawrev-21605	1171	42	for	for	ADP
inlawrev-21605	1171	43	2010	2010	NUM
inlawrev-21605	1171	44	,	,	PUNCT
inlawrev-21605	1171	45	2011	2011	NUM
inlawrev-21605	1171	46	,	,	PUNCT
inlawrev-21605	1171	47	and	and	CCONJ
inlawrev-21605	1171	48	2012	2012	NUM
inlawrev-21605	1171	49	,	,	PUNCT
inlawrev-21605	1171	50	respectively	respectively	ADV
inlawrev-21605	1171	51	.	.	PUNCT
inlawrev-21605	1172	1	the	the	DET
inlawrev-21605	1172	2	assessor	assessor	NOUN
inlawrev-21605	1172	3	’s	’s	PART
inlawrev-21605	1172	4	appraisal	appraisal	NOUN
inlawrev-21605	1172	5	employed	employ	VERB
inlawrev-21605	1172	6	the	the	DET
inlawrev-21605	1172	7	cost280	cost280	PROPN
inlawrev-21605	1172	8	approach	approach	NOUN
inlawrev-21605	1172	9	and	and	CCONJ
inlawrev-21605	1172	10	sales	sale	NOUN
inlawrev-21605	1172	11	comparison	comparison	NOUN
inlawrev-21605	1172	12	approach	approach	NOUN
inlawrev-21605	1172	13	to	to	PART
inlawrev-21605	1172	14	determine	determine	VERB
inlawrev-21605	1172	15	a	a	DET
inlawrev-21605	1172	16	market	market	NOUN
inlawrev-21605	1172	17	value	value	NOUN
inlawrev-21605	1172	18	-	-	PUNCT
inlawrev-21605	1172	19	in	in	ADP
inlawrev-21605	1172	20	-	-	PUNCT
inlawrev-21605	1172	21	use	use	NOUN
inlawrev-21605	1172	22	of	of	ADP
inlawrev-21605	1172	23	$	$	SYM
inlawrev-21605	1172	24	4,920,000	4,920,000	NUM
inlawrev-21605	1172	25	for	for	ADP
inlawrev-21605	1172	26	2010	2010	NUM
inlawrev-21605	1172	27	,	,	PUNCT
inlawrev-21605	1172	28	$	$	SYM
inlawrev-21605	1172	29	4,770,000	4,770,000	NUM
inlawrev-21605	1172	30	for	for	ADP
inlawrev-21605	1172	31	2011	2011	NUM
inlawrev-21605	1172	32	,	,	PUNCT
inlawrev-21605	1172	33	and	and	CCONJ
inlawrev-21605	1172	34	$	$	SYM
inlawrev-21605	1172	35	4,810,000	4,810,000	NUM
inlawrev-21605	1172	36	for	for	ADP
inlawrev-21605	1172	37	2012	2012	NUM
inlawrev-21605	1172	38	.	.	PUNCT
inlawrev-21605	1173	1	the281	the281	PROPN
inlawrev-21605	1173	2	indiana	indiana	PROPN
inlawrev-21605	1173	3	board	board	PROPN
inlawrev-21605	1173	4	noted	note	VERB
inlawrev-21605	1173	5	the	the	DET
inlawrev-21605	1173	6	parties	party	NOUN
inlawrev-21605	1173	7	had	have	VERB
inlawrev-21605	1173	8	differing	differ	VERB
inlawrev-21605	1173	9	interpretations	interpretation	NOUN
inlawrev-21605	1173	10	of	of	ADP
inlawrev-21605	1173	11	the	the	DET
inlawrev-21605	1173	12	market	market	NOUN
inlawrev-21605	1173	13	valuein	valuein	ADJ
inlawrev-21605	1173	14	-	-	PUNCT
inlawrev-21605	1173	15	use	use	NOUN
inlawrev-21605	1173	16	standard	standard	NOUN
inlawrev-21605	1173	17	.	.	PUNCT
inlawrev-21605	1174	1	further	far	ADV
inlawrev-21605	1174	2	,	,	PUNCT
inlawrev-21605	1174	3	the	the	DET
inlawrev-21605	1174	4	indiana	indiana	PROPN
inlawrev-21605	1174	5	b	b	PROPN
inlawrev-21605	1174	6	oard	oard	PROPN
inlawrev-21605	1174	7	explained	explain	VERB
inlawrev-21605	1174	8	“	"	PUNCT
inlawrev-21605	1174	9	the	the	DET
inlawrev-21605	1174	10	kohl	kohl	NOUN
inlawrev-21605	1174	11	’s	’s	PART
inlawrev-21605	1174	12	appraisal282	appraisal282	PROPN
inlawrev-21605	1174	13	relied	rely	VERB
inlawrev-21605	1174	14	on	on	ADP
inlawrev-21605	1174	15	data	datum	NOUN
inlawrev-21605	1174	16	from	from	ADP
inlawrev-21605	1174	17	the	the	DET
inlawrev-21605	1174	18	fee	fee	NOUN
inlawrev-21605	1174	19	simple	simple	ADJ
inlawrev-21605	1174	20	sales	sale	NOUN
inlawrev-21605	1174	21	of	of	ADP
inlawrev-21605	1174	22	nine	nine	NUM
inlawrev-21605	1174	23	m	m	NOUN
inlawrev-21605	1174	24	idwestern	idwestern	ADJ
inlawrev-21605	1174	25	‘	'	PUNCT
inlawrev-21605	1174	26	big	big	ADJ
inlawrev-21605	1174	27	box	box	NOUN
inlawrev-21605	1174	28	’	'	PUNCT
inlawrev-21605	1174	29	retail	retail	ADJ
inlawrev-21605	1174	30	stores	store	NOUN
inlawrev-21605	1174	31	.	.	PUNCT
inlawrev-21605	1174	32	”	"	PUNCT
inlawrev-21605	1175	1	kohl	kohl	PROPN
inlawrev-21605	1175	2	’s	’s	PART
inlawrev-21605	1175	3	believed	believe	VERB
inlawrev-21605	1175	4	the	the	DET
inlawrev-21605	1175	5	vacant	vacant	ADJ
inlawrev-21605	1175	6	comparable	comparable	ADJ
inlawrev-21605	1175	7	properties	property	NOUN
inlawrev-21605	1175	8	reflected	reflect	VERB
inlawrev-21605	1175	9	the	the	DET
inlawrev-21605	1175	10	value283	value283	PROPN
inlawrev-21605	1175	11	of	of	ADP
inlawrev-21605	1175	12	only	only	ADV
inlawrev-21605	1175	13	the	the	DET
inlawrev-21605	1175	14	real	real	ADJ
inlawrev-21605	1175	15	property	property	NOUN
inlawrev-21605	1175	16	.	.	PUNCT
inlawrev-21605	1176	1	however	however	ADV
inlawrev-21605	1176	2	,	,	PUNCT
inlawrev-21605	1176	3	the	the	DET
inlawrev-21605	1176	4	assessor	assessor	NOUN
inlawrev-21605	1176	5	’s	’s	PART
inlawrev-21605	1176	6	appraiser	appraiser	NOUN
inlawrev-21605	1176	7	believed	believe	VERB
inlawrev-21605	1176	8	that284	that284	PROPN
inlawrev-21605	1176	9	vacant	vacant	ADJ
inlawrev-21605	1176	10	stores	store	NOUN
inlawrev-21605	1176	11	were	be	AUX
inlawrev-21605	1176	12	not	not	PART
inlawrev-21605	1176	13	appropriate	appropriate	ADJ
inlawrev-21605	1176	14	because	because	SCONJ
inlawrev-21605	1176	15	they	they	PRON
inlawrev-21605	1176	16	“	"	PUNCT
inlawrev-21605	1176	17	do	do	AUX
inlawrev-21605	1176	18	not	not	PART
inlawrev-21605	1176	19	have	have	VERB
inlawrev-21605	1176	20	any	any	DET
inlawrev-21605	1176	21	utility	utility	NOUN
inlawrev-21605	1176	22	to	to	ADP
inlawrev-21605	1176	23	either	either	CCONJ
inlawrev-21605	1176	24	the	the	DET
inlawrev-21605	1176	25	original	original	ADJ
inlawrev-21605	1176	26	owner	owner	NOUN
inlawrev-21605	1176	27	or	or	CCONJ
inlawrev-21605	1176	28	another	another	DET
inlawrev-21605	1176	29	owner	owner	NOUN
inlawrev-21605	1176	30	/	/	SYM
inlawrev-21605	1176	31	user	user	NOUN
inlawrev-21605	1176	32	‘	'	PUNCT
inlawrev-21605	1176	33	in	in	ADP
inlawrev-21605	1176	34	the	the	DET
inlawrev-21605	1176	35	same	same	ADJ
inlawrev-21605	1176	36	retail	retail	ADJ
inlawrev-21605	1176	37	tier	tier	NOUN
inlawrev-21605	1176	38	’	'	PUNCT
inlawrev-21605	1176	39	and	and	CCONJ
inlawrev-21605	1176	40	.	.	PUNCT
inlawrev-21605	1176	41	.	.	PUNCT
inlawrev-21605	1176	42	.	.	PUNCT
inlawrev-21605	1177	1	the	the	DET
inlawrev-21605	1177	2	subject	subject	ADJ
inlawrev-21605	1177	3	property	property	NOUN
inlawrev-21605	1177	4	was	be	AUX
inlawrev-21605	1177	5	a	a	DET
inlawrev-21605	1177	6	special	special	ADJ
inlawrev-21605	1177	7	purpose	purpose	NOUN
inlawrev-21605	1177	8	property	property	NOUN
inlawrev-21605	1177	9	because	because	SCONJ
inlawrev-21605	1177	10	kohl	kohl	PROPN
inlawrev-21605	1177	11	’s	’s	PART
inlawrev-21605	1177	12	built	build	VERB
inlawrev-21605	1177	13	it	it	PRON
inlawrev-21605	1177	14	to	to	ADP
inlawrev-21605	1177	15	its	its	PRON
inlawrev-21605	1177	16	own	own	ADJ
inlawrev-21605	1177	17	specifications	specification	NOUN
inlawrev-21605	1177	18	.	.	PUNCT
inlawrev-21605	1177	19	”	"	PUNCT
inlawrev-21605	1178	1	the	the	DET
inlawrev-21605	1178	2	assessor	assessor	NOUN
inlawrev-21605	1178	3	’s	’s	PART
inlawrev-21605	1178	4	appraiser	appraiser	NOUN
inlawrev-21605	1178	5	therefore	therefore	ADV
inlawrev-21605	1178	6	determined	determine	VERB
inlawrev-21605	1178	7	kohl	kohl	NOUN
inlawrev-21605	1178	8	’s	’s	PART
inlawrev-21605	1178	9	had285	had285	PROPN
inlawrev-21605	1178	10	calculated	calculate	VERB
inlawrev-21605	1178	11	the	the	DET
inlawrev-21605	1178	12	property	property	NOUN
inlawrev-21605	1178	13	’s	’s	PART
inlawrev-21605	1178	14	market	market	NOUN
inlawrev-21605	1178	15	value	value	NOUN
inlawrev-21605	1178	16	instead	instead	ADV
inlawrev-21605	1178	17	of	of	ADP
inlawrev-21605	1178	18	its	its	PRON
inlawrev-21605	1178	19	market	market	NOUN
inlawrev-21605	1178	20	value	value	NOUN
inlawrev-21605	1178	21	-	-	PUNCT
inlawrev-21605	1178	22	in	in	ADP
inlawrev-21605	1178	23	-	-	PUNCT
inlawrev-21605	1178	24	use	use	NOUN
inlawrev-21605	1178	25	.	.	PUNCT
inlawrev-21605	1179	1	the286	the286	ADJ
inlawrev-21605	1179	2	assessor	assessor	NOUN
inlawrev-21605	1179	3	’s	’s	PART
inlawrev-21605	1179	4	appraisal	appraisal	NOUN
inlawrev-21605	1179	5	relied	rely	VERB
inlawrev-21605	1179	6	on	on	ADP
inlawrev-21605	1179	7	“	"	PUNCT
inlawrev-21605	1179	8	data	datum	NOUN
inlawrev-21605	1179	9	from	from	ADP
inlawrev-21605	1179	10	sales	sale	NOUN
inlawrev-21605	1179	11	of	of	ADP
inlawrev-21605	1179	12	big	big	ADJ
inlawrev-21605	1179	13	boxes	box	NOUN
inlawrev-21605	1179	14	with	with	ADP
inlawrev-21605	1179	15	leases	lease	NOUN
inlawrev-21605	1179	16	to	to	ADP
inlawrev-21605	1179	17	either	either	DET
inlawrev-21605	1179	18	271	271	NUM
inlawrev-21605	1179	19	.	.	PUNCT
inlawrev-21605	1180	1	i	i	PRON
inlawrev-21605	1180	2	d.	d.	PROPN
inlawrev-21605	1180	3	272	272	NUM
inlawrev-21605	1180	4	.	.	PUNCT
inlawrev-21605	1181	1	i	i	PRON
inlawrev-21605	1181	2	d.	d.	PROPN
inlawrev-21605	1181	3	at	at	ADP
inlawrev-21605	1181	4	318	318	NUM
inlawrev-21605	1181	5	.	.	PUNCT
inlawrev-21605	1182	1	273	273	NUM
inlawrev-21605	1182	2	.	.	PUNCT
inlawrev-21605	1183	1	i	i	PRON
inlawrev-21605	1183	2	d.	d.	PROPN
inlawrev-21605	1183	3	274	274	NUM
inlawrev-21605	1183	4	.	.	PUNCT
inlawrev-21605	1183	5	57	57	NUM
inlawrev-21605	1183	6	n.e.3d	n.e.3d	NUM
inlawrev-21605	1183	7	913	913	NUM
inlawrev-21605	1183	8	(	(	PUNCT
inlawrev-21605	1183	9	ind	ind	NOUN
inlawrev-21605	1183	10	.	.	PUNCT
inlawrev-21605	1184	1	t.c	t.c	PROPN
inlawrev-21605	1184	2	.	.	PROPN
inlawrev-21605	1184	3	2016	2016	NUM
inlawrev-21605	1184	4	)	)	PUNCT
inlawrev-21605	1184	5	,	,	PUNCT
inlawrev-21605	1184	6	trans	trans	PROPN
inlawrev-21605	1184	7	.	.	PROPN
inlawrev-21605	1184	8	denied	deny	VERB
inlawrev-21605	1184	9	,	,	PUNCT
inlawrev-21605	1184	10	no	no	INTJ
inlawrev-21605	1184	11	.	.	NOUN
inlawrev-21605	1184	12	49t10	49t10	NUM
inlawrev-21605	1184	13	-	-	PUNCT
inlawrev-21605	1184	14	1502	1502	NUM
inlawrev-21605	1184	15	-	-	PUNCT
inlawrev-21605	1184	16	ta-4	ta-4	NOUN
inlawrev-21605	1184	17	,	,	PUNCT
inlawrev-21605	1184	18	2017	2017	NUM
inlawrev-21605	1184	19	wl	wl	NOUN
inlawrev-21605	1184	20	1655319	1655319	NUM
inlawrev-21605	1184	21	(	(	PUNCT
inlawrev-21605	1184	22	ind	ind	PROPN
inlawrev-21605	1184	23	.	.	PUNCT
inlawrev-21605	1185	1	apr	apr	PROPN
inlawrev-21605	1185	2	.	.	PROPN
inlawrev-21605	1186	1	27	27	NUM
inlawrev-21605	1186	2	,	,	PUNCT
inlawrev-21605	1186	3	2017	2017	NUM
inlawrev-21605	1186	4	)	)	PUNCT
inlawrev-21605	1186	5	.	.	PUNCT
inlawrev-21605	1187	1	275	275	NUM
inlawrev-21605	1187	2	.	.	PUNCT
inlawrev-21605	1188	1	i	i	PRON
inlawrev-21605	1188	2	d.	d.	PROPN
inlawrev-21605	1188	3	at	at	ADP
inlawrev-21605	1188	4	914	914	NUM
inlawrev-21605	1188	5	.	.	PUNCT
inlawrev-21605	1189	1	276	276	NUM
inlawrev-21605	1189	2	.	.	PUNCT
inlawrev-21605	1190	1	i	i	PRON
inlawrev-21605	1190	2	d.	d.	PROPN
inlawrev-21605	1190	3	277	277	NUM
inlawrev-21605	1190	4	.	.	PUNCT
inlawrev-21605	1191	1	i	i	PRON
inlawrev-21605	1191	2	d.	d.	PROPN
inlawrev-21605	1191	3	278	278	NUM
inlawrev-21605	1191	4	.	.	PUNCT
inlawrev-21605	1192	1	i	i	PRON
inlawrev-21605	1192	2	d.	d.	PROPN
inlawrev-21605	1192	3	279	279	NUM
inlawrev-21605	1192	4	.	.	PUNCT
inlawrev-21605	1193	1	i	i	PRON
inlawrev-21605	1193	2	d.	d.	PROPN
inlawrev-21605	1193	3	280	280	NUM
inlawrev-21605	1193	4	.	.	PUNCT
inlawrev-21605	1194	1	i	i	PRON
inlawrev-21605	1194	2	d.	d.	PROPN
inlawrev-21605	1194	3	281	281	NUM
inlawrev-21605	1194	4	.	.	PUNCT
inlawrev-21605	1195	1	i	i	PRON
inlawrev-21605	1195	2	d.	d.	PROPN
inlawrev-21605	1195	3	at	at	ADP
inlawrev-21605	1195	4	914	914	NUM
inlawrev-21605	1195	5	-	-	SYM
inlawrev-21605	1195	6	15	15	NUM
inlawrev-21605	1195	7	.	.	PUNCT
inlawrev-21605	1195	8	282	282	NUM
inlawrev-21605	1195	9	.	.	PUNCT
inlawrev-21605	1196	1	i	i	PRON
inlawrev-21605	1196	2	d.	d.	PROPN
inlawrev-21605	1196	3	at	at	ADP
inlawrev-21605	1196	4	915	915	NUM
inlawrev-21605	1196	5	.	.	PUNCT
inlawrev-21605	1196	6	283	283	NUM
inlawrev-21605	1196	7	.	.	PUNCT
inlawrev-21605	1197	1	i	i	PRON
inlawrev-21605	1197	2	d.	d.	PROPN
inlawrev-21605	1197	3	284	284	NUM
inlawrev-21605	1197	4	.	.	PUNCT
inlawrev-21605	1198	1	i	i	PRON
inlawrev-21605	1198	2	d.	d.	PROPN
inlawrev-21605	1198	3	285	285	NUM
inlawrev-21605	1198	4	.	.	PUNCT
inlawrev-21605	1199	1	i	i	PRON
inlawrev-21605	1199	2	d.	d.	PROPN
inlawrev-21605	1199	3	286	286	NUM
inlawrev-21605	1199	4	.	.	PUNCT
inlawrev-21605	1200	1	i	i	PRON
inlawrev-21605	1200	2	d.	d.	PROPN
inlawrev-21605	1200	3	2017	2017	NUM
inlawrev-21605	1200	4	]	]	PUNCT
inlawrev-21605	1200	5	taxation	taxation	NOUN
inlawrev-21605	1200	6	1429	1429	NUM
inlawrev-21605	1200	7	kohl	kohl	NOUN
inlawrev-21605	1200	8	’s	’s	PART
inlawrev-21605	1200	9	or	or	CCONJ
inlawrev-21605	1200	10	another	another	DET
inlawrev-21605	1200	11	‘	'	PUNCT
inlawrev-21605	1200	12	first	first	ADJ
inlawrev-21605	1200	13	generation	generation	NOUN
inlawrev-21605	1200	14	’	'	PUNCT
inlawrev-21605	1200	15	user	user	NOUN
inlawrev-21605	1200	16	.	.	PUNCT
inlawrev-21605	1200	17	”	"	PUNCT
inlawrev-21605	1201	1	ultimately	ultimately	ADV
inlawrev-21605	1201	2	,	,	PUNCT
inlawrev-21605	1201	3	the	the	DET
inlawrev-21605	1201	4	indiana	indiana	PROPN
inlawrev-21605	1201	5	board	board	PROPN
inlawrev-21605	1201	6	found287	found287	PROPN
inlawrev-21605	1201	7	kohl	kohl	PROPN
inlawrev-21605	1201	8	’s	’s	PART
inlawrev-21605	1201	9	appraisal	appraisal	NOUN
inlawrev-21605	1201	10	to	to	PART
inlawrev-21605	1201	11	be	be	AUX
inlawrev-21605	1201	12	more	more	ADV
inlawrev-21605	1201	13	probative	probative	ADJ
inlawrev-21605	1201	14	.	.	PUNCT
inlawrev-21605	1202	1	a	a	DET
inlawrev-21605	1202	2	s	s	NOUN
inlawrev-21605	1202	3	such	such	ADJ
inlawrev-21605	1202	4	,	,	PUNCT
inlawrev-21605	1202	5	the	the	DET
inlawrev-21605	1202	6	indiana	indiana	PROPN
inlawrev-21605	1202	7	board	board	PROPN
inlawrev-21605	1202	8	reduced	reduce	VERB
inlawrev-21605	1202	9	the288	the288	PROPN
inlawrev-21605	1202	10	property	property	NOUN
inlawrev-21605	1202	11	’s	’s	PART
inlawrev-21605	1202	12	assessments	assessment	NOUN
inlawrev-21605	1202	13	to	to	ADP
inlawrev-21605	1202	14	$	$	SYM
inlawrev-21605	1202	15	3,690,000	3,690,000	NUM
inlawrev-21605	1202	16	for	for	ADP
inlawrev-21605	1202	17	2010	2010	NUM
inlawrev-21605	1202	18	,	,	PUNCT
inlawrev-21605	1202	19	$	$	SYM
inlawrev-21605	1202	20	3,820,000	3,820,000	NUM
inlawrev-21605	1202	21	for	for	ADP
inlawrev-21605	1202	22	2011	2011	NUM
inlawrev-21605	1202	23	,	,	PUNCT
inlawrev-21605	1202	24	and	and	CCONJ
inlawrev-21605	1202	25	$	$	SYM
inlawrev-21605	1202	26	3,680,000	3,680,000	NUM
inlawrev-21605	1202	27	for	for	ADP
inlawrev-21605	1202	28	2012	2012	NUM
inlawrev-21605	1202	29	.	.	PUNCT
inlawrev-21605	1203	1	the	the	DET
inlawrev-21605	1203	2	assessor	assessor	NOUN
inlawrev-21605	1203	3	appealed	appeal	VERB
inlawrev-21605	1203	4	to	to	ADP
inlawrev-21605	1203	5	the	the	DET
inlawrev-21605	1203	6	tax	tax	NOUN
inlawrev-21605	1203	7	court.289	court.289	PROPN
inlawrev-21605	1203	8	290	290	NUM
inlawrev-21605	1203	9	the	the	DET
inlawrev-21605	1203	10	tax	tax	NOUN
inlawrev-21605	1203	11	court	court	NOUN
inlawrev-21605	1203	12	explained	explain	VERB
inlawrev-21605	1203	13	the	the	DET
inlawrev-21605	1203	14	assessor	assessor	NOUN
inlawrev-21605	1203	15	,	,	PUNCT
inlawrev-21605	1203	16	on	on	ADP
inlawrev-21605	1203	17	appeal	appeal	NOUN
inlawrev-21605	1203	18	,	,	PUNCT
inlawrev-21605	1203	19	argued	argue	VERB
inlawrev-21605	1203	20	“	"	PUNCT
inlawrev-21605	1203	21	the	the	DET
inlawrev-21605	1203	22	indiana	indiana	PROPN
inlawrev-21605	1203	23	board	board	PROPN
inlawrev-21605	1203	24	’s	’s	PART
inlawrev-21605	1203	25	final	final	ADJ
inlawrev-21605	1203	26	determination	determination	NOUN
inlawrev-21605	1203	27	must	must	AUX
inlawrev-21605	1203	28	be	be	AUX
inlawrev-21605	1203	29	reversed	reverse	VERB
inlawrev-21605	1203	30	because	because	SCONJ
inlawrev-21605	1203	31	the	the	DET
inlawrev-21605	1203	32	m	m	PROPN
inlawrev-21605	1203	33	eijer	eijer	NOUN
inlawrev-21605	1203	34	,	,	PUNCT
inlawrev-21605	1203	35	trimas	trimas	NOUN
inlawrev-21605	1203	36	fasteners	fastener	NOUN
inlawrev-21605	1203	37	,	,	PUNCT
inlawrev-21605	1203	38	and	and	CCONJ
inlawrev-21605	1203	39	m	m	PROPN
inlawrev-21605	1203	40	illenium	illenium	NOUN
inlawrev-21605	1203	41	[	[	X
inlawrev-21605	1203	42	sic	sic	ADJ
inlawrev-21605	1203	43	]	]	PUNCT
inlawrev-21605	1203	44	cases	case	NOUN
inlawrev-21605	1203	45	upon	upon	SCONJ
inlawrev-21605	1203	46	which	which	PRON
inlawrev-21605	1203	47	it	it	PRON
inlawrev-21605	1203	48	relied	rely	VERB
inlawrev-21605	1203	49	were	be	AUX
inlawrev-21605	1203	50	wrongly	wrongly	ADV
inlawrev-21605	1203	51	decided	decide	VERB
inlawrev-21605	1203	52	.	.	PUNCT
inlawrev-21605	1203	53	”	"	PUNCT
inlawrev-21605	1204	1	m	m	VERB
inlawrev-21605	1204	2	oreover	oreover	NOUN
inlawrev-21605	1204	3	,	,	PUNCT
inlawrev-21605	1204	4	the	the	DET
inlawrev-21605	1204	5	tax	tax	NOUN
inlawrev-21605	1204	6	court	court	NOUN
inlawrev-21605	1204	7	stated	state	VERB
inlawrev-21605	1204	8	,	,	PUNCT
inlawrev-21605	1204	9	“	"	PUNCT
inlawrev-21605	1204	10	[	[	X
inlawrev-21605	1204	11	t]he	t]he	ADJ
inlawrev-21605	1204	12	assessor	assessor	NOUN
inlawrev-21605	1204	13	believes	believe	VERB
inlawrev-21605	1204	14	that,291	that,291	PROPN
inlawrev-21605	1204	15	contrary	contrary	ADJ
inlawrev-21605	1204	16	to	to	ADP
inlawrev-21605	1204	17	the	the	DET
inlawrev-21605	1204	18	t	t	NOUN
inlawrev-21605	1204	19	ax	ax	NOUN
inlawrev-21605	1204	20	court	court	NOUN
inlawrev-21605	1204	21	’s	’s	PART
inlawrev-21605	1204	22	holdings	holding	NOUN
inlawrev-21605	1204	23	in	in	ADP
inlawrev-21605	1204	24	those	those	DET
inlawrev-21605	1204	25	cases	case	NOUN
inlawrev-21605	1204	26	,	,	PUNCT
inlawrev-21605	1204	27	the	the	DET
inlawrev-21605	1204	28	sales	sale	NOUN
inlawrev-21605	1204	29	of	of	ADP
inlawrev-21605	1204	30	properties	property	NOUN
inlawrev-21605	1204	31	to	to	ADP
inlawrev-21605	1204	32	secondary	secondary	ADJ
inlawrev-21605	1204	33	users	user	NOUN
inlawrev-21605	1204	34	can	can	AUX
inlawrev-21605	1204	35	not	not	PART
inlawrev-21605	1204	36	be	be	AUX
inlawrev-21605	1204	37	the	the	DET
inlawrev-21605	1204	38	type	type	NOUN
inlawrev-21605	1204	39	of	of	ADP
inlawrev-21605	1204	40	comparables	comparable	NOUN
inlawrev-21605	1204	41	contemplated	contemplate	VERB
inlawrev-21605	1204	42	under	under	ADP
inlawrev-21605	1204	43	indiana	indiana	PROPN
inlawrev-21605	1204	44	’s	’s	PART
inlawrev-21605	1204	45	m	m	PROPN
inlawrev-21605	1204	46	arket	arket	NOUN
inlawrev-21605	1204	47	value	value	NOUN
inlawrev-21605	1204	48	-	-	PUNCT
inlawrev-21605	1204	49	in	in	ADP
inlawrev-21605	1204	50	-	-	PUNCT
inlawrev-21605	1204	51	use	use	NOUN
inlawrev-21605	1204	52	standard	standard	NOUN
inlawrev-21605	1204	53	because	because	SCONJ
inlawrev-21605	1204	54	they	they	PRON
inlawrev-21605	1204	55	simply	simply	ADV
inlawrev-21605	1204	56	do	do	AUX
inlawrev-21605	1204	57	not	not	PART
inlawrev-21605	1204	58	provide	provide	VERB
inlawrev-21605	1204	59	evidence	evidence	NOUN
inlawrev-21605	1204	60	of	of	ADP
inlawrev-21605	1204	61	utility	utility	NOUN
inlawrev-21605	1204	62	,	,	PUNCT
inlawrev-21605	1204	63	and	and	CCONJ
inlawrev-21605	1204	64	thus	thus	ADV
inlawrev-21605	1204	65	value	value	NOUN
inlawrev-21605	1204	66	,	,	PUNCT
inlawrev-21605	1204	67	for	for	ADP
inlawrev-21605	1204	68	the	the	DET
inlawrev-21605	1204	69	‘	'	PUNCT
inlawrev-21605	1204	70	first	first	ADJ
inlawrev-21605	1204	71	generation	generation	NOUN
inlawrev-21605	1204	72	’	'	PUNCT
inlawrev-21605	1204	73	user	user	NOUN
inlawrev-21605	1204	74	.	.	PUNCT
inlawrev-21605	1204	75	”	"	PUNCT
inlawrev-21605	1205	1	the	the	DET
inlawrev-21605	1205	2	tax	tax	NOUN
inlawrev-21605	1205	3	court	court	NOUN
inlawrev-21605	1205	4	found	find	VERB
inlawrev-21605	1205	5	the292	the292	PROPN
inlawrev-21605	1205	6	a	a	DET
inlawrev-21605	1205	7	ssessor	ssessor	NOUN
inlawrev-21605	1205	8	’s	’s	PART
inlawrev-21605	1205	9	argument	argument	NOUN
inlawrev-21605	1205	10	amounted	amount	VERB
inlawrev-21605	1205	11	to	to	ADP
inlawrev-21605	1205	12	an	an	DET
inlawrev-21605	1205	13	invitation	invitation	NOUN
inlawrev-21605	1205	14	for	for	SCONJ
inlawrev-21605	1205	15	the	the	DET
inlawrev-21605	1205	16	tax	tax	NOUN
inlawrev-21605	1205	17	court	court	NOUN
inlawrev-21605	1205	18	to	to	PART
inlawrev-21605	1205	19	reconsider	reconsider	VERB
inlawrev-21605	1205	20	—	—	PUNCT
inlawrev-21605	1205	21	and	and	CCONJ
inlawrev-21605	1205	22	ultimately	ultimately	ADV
inlawrev-21605	1205	23	abandon	abandon	VERB
inlawrev-21605	1205	24	—	—	PUNCT
inlawrev-21605	1205	25	its	its	PRON
inlawrev-21605	1205	26	holdings	holding	NOUN
inlawrev-21605	1205	27	in	in	ADP
inlawrev-21605	1205	28	m	m	PROPN
inlawrev-21605	1205	29	eijer	eijer	NOUN
inlawrev-21605	1205	30	,	,	PUNCT
inlawrev-21605	1205	31	trimas	trimas	NOUN
inlawrev-21605	1205	32	fasteners	fastener	NOUN
inlawrev-21605	1205	33	,	,	PUNCT
inlawrev-21605	1205	34	and	and	CCONJ
inlawrev-21605	1205	35	m	m	PROPN
inlawrev-21605	1205	36	illennium	illennium	NOUN
inlawrev-21605	1205	37	.	.	PUNCT
inlawrev-21605	1206	1	the	the	DET
inlawrev-21605	1206	2	tax	tax	NOUN
inlawrev-21605	1206	3	court	court	NOUN
inlawrev-21605	1206	4	declined	decline	VERB
inlawrev-21605	1206	5	the	the	DET
inlawrev-21605	1206	6	invitation	invitation	NOUN
inlawrev-21605	1206	7	on	on	ADP
inlawrev-21605	1206	8	the	the	DET
inlawrev-21605	1206	9	basis	basis	NOUN
inlawrev-21605	1206	10	of	of	ADP
inlawrev-21605	1206	11	stare293	stare293	PROPN
inlawrev-21605	1206	12	decisis	decisis	NOUN
inlawrev-21605	1206	13	.	.	PUNCT
inlawrev-21605	1207	1	further	far	ADV
inlawrev-21605	1207	2	,	,	PUNCT
inlawrev-21605	1207	3	the	the	DET
inlawrev-21605	1207	4	tax	tax	NOUN
inlawrev-21605	1207	5	court	court	NOUN
inlawrev-21605	1207	6	stated	state	VERB
inlawrev-21605	1207	7	that	that	SCONJ
inlawrev-21605	1207	8	“	"	PUNCT
inlawrev-21605	1207	9	the	the	DET
inlawrev-21605	1207	10	assessor	assessor	NOUN
inlawrev-21605	1207	11	has	have	AUX
inlawrev-21605	1207	12	done	do	VERB
inlawrev-21605	1207	13	nothing	nothing	PRON
inlawrev-21605	1207	14	more294	more294	VERB
inlawrev-21605	1207	15	than	than	ADP
inlawrev-21605	1207	16	express	express	VERB
inlawrev-21605	1207	17	disagreement	disagreement	NOUN
inlawrev-21605	1207	18	with	with	ADP
inlawrev-21605	1207	19	the	the	DET
inlawrev-21605	1207	20	[	[	X
inlawrev-21605	1207	21	tax	tax	NOUN
inlawrev-21605	1207	22	]	]	X
inlawrev-21605	1207	23	court	court	NOUN
inlawrev-21605	1207	24	’s	’s	PART
inlawrev-21605	1207	25	decisions	decision	NOUN
inlawrev-21605	1207	26	in	in	ADP
inlawrev-21605	1207	27	the	the	DET
inlawrev-21605	1207	28	m	m	PROPN
inlawrev-21605	1207	29	eijer	eijer	NOUN
inlawrev-21605	1207	30	,	,	PUNCT
inlawrev-21605	1207	31	trimas	trimas	PROPN
inlawrev-21605	1207	32	f	f	PROPN
inlawrev-21605	1207	33	asteners	astener	NOUN
inlawrev-21605	1207	34	,	,	PUNCT
inlawrev-21605	1207	35	and	and	CCONJ
inlawrev-21605	1207	36	m	m	PROPN
inlawrev-21605	1207	37	illenium	illenium	NOUN
inlawrev-21605	1207	38	[	[	X
inlawrev-21605	1207	39	sic	sic	ADJ
inlawrev-21605	1207	40	]	]	PUNCT
inlawrev-21605	1207	41	cases	case	NOUN
inlawrev-21605	1207	42	.	.	PUNCT
inlawrev-21605	1207	43	”	"	PUNCT
inlawrev-21605	1208	1	as	as	ADP
inlawrev-21605	1208	2	such	such	ADJ
inlawrev-21605	1208	3	,	,	PUNCT
inlawrev-21605	1208	4	the	the	DET
inlawrev-21605	1208	5	tax	tax	NOUN
inlawrev-21605	1208	6	court	court	NOUN
inlawrev-21605	1208	7	affirm	affirm	NOUN
inlawrev-21605	1208	8	ed	ed	PROPN
inlawrev-21605	1208	9	the295	the295	PROPN
inlawrev-21605	1208	10	indiana	indiana	PROPN
inlawrev-21605	1208	11	board	board	PROPN
inlawrev-21605	1208	12	’s	’s	PART
inlawrev-21605	1208	13	final	final	ADJ
inlawrev-21605	1208	14	determination	determination	NOUN
inlawrev-21605	1208	15	.	.	PUNCT
inlawrev-21605	1209	1	296	296	NUM
inlawrev-21605	1209	2	8	8	NUM
inlawrev-21605	1209	3	.	.	PUNCT
inlawrev-21605	1210	1	spencer	spencer	PROPN
inlawrev-21605	1210	2	county	county	PROPN
inlawrev-21605	1210	3	assessor	assessor	NOUN
inlawrev-21605	1210	4	and	and	CCONJ
inlawrev-21605	1210	5	grass	grass	NOUN
inlawrev-21605	1210	6	township	township	NOUN
inlawrev-21605	1210	7	assessor	assessor	NOUN
inlawrev-21605	1210	8	v.	v.	PROPN
inlawrev-21605	1210	9	ak	ak	PROPN
inlawrev-21605	1210	10	steel	steel	PROPN
inlawrev-21605	1210	11	corp	corp	PROPN
inlawrev-21605	1210	12	.	.	PROPN
inlawrev-21605	1210	13	—	—	PUNCT
inlawrev-21605	1210	14	ak	ak	PROPN
inlawrev-21605	1210	15	steel	steel	NOUN
inlawrev-21605	1210	16	produces	produce	VERB
inlawrev-21605	1210	17	steel	steel	NOUN
inlawrev-21605	1210	18	at	at	ADP
inlawrev-21605	1210	19	multiple	multiple	ADJ
inlawrev-21605	1210	20	facilities	facility	NOUN
inlawrev-21605	1210	21	in	in	ADP
inlawrev-21605	1210	22	the	the	DET
inlawrev-21605	1210	23	m	m	NOUN
inlawrev-21605	1210	24	idwest	idw	ADJ
inlawrev-21605	1210	25	.	.	PUNCT
inlawrev-21605	1211	1	ak297	ak297	ADJ
inlawrev-21605	1211	2	298	298	NUM
inlawrev-21605	1211	3	steel	steel	NOUN
inlawrev-21605	1211	4	has	have	AUX
inlawrev-21605	1211	5	blast	blast	NOUN
inlawrev-21605	1211	6	furnace	furnace	NOUN
inlawrev-21605	1211	7	facilities	facility	NOUN
inlawrev-21605	1211	8	in	in	ADP
inlawrev-21605	1211	9	ohio	ohio	PROPN
inlawrev-21605	1211	10	and	and	CCONJ
inlawrev-21605	1211	11	k	k	PROPN
inlawrev-21605	1211	12	entucky	entucky	PROPN
inlawrev-21605	1211	13	,	,	PUNCT
inlawrev-21605	1211	14	but	but	CCONJ
inlawrev-21605	1211	15	none	none	NOUN
inlawrev-21605	1211	16	in	in	ADP
inlawrev-21605	1211	17	indiana	indiana	PROPN
inlawrev-21605	1211	18	.	.	PUNCT
inlawrev-21605	1212	1	in299	in299	PROPN
inlawrev-21605	1212	2	indiana	indiana	PROPN
inlawrev-21605	1212	3	,	,	PUNCT
inlawrev-21605	1212	4	ak	ak	PROPN
inlawrev-21605	1212	5	steel	steel	PROPN
inlawrev-21605	1212	6	has	have	VERB
inlawrev-21605	1212	7	a	a	DET
inlawrev-21605	1212	8	finishing	finish	VERB
inlawrev-21605	1212	9	facility	facility	NOUN
inlawrev-21605	1212	10	located	locate	VERB
inlawrev-21605	1212	11	in	in	ADP
inlawrev-21605	1212	12	rockport	rockport	NOUN
inlawrev-21605	1212	13	.	.	PUNCT
inlawrev-21605	1213	1	in	in	ADP
inlawrev-21605	1213	2	2003	2003	NUM
inlawrev-21605	1213	3	,	,	PUNCT
inlawrev-21605	1213	4	the300	the300	PROPN
inlawrev-21605	1213	5	legislature	legislature	NOUN
inlawrev-21605	1213	6	enacted	enact	VERB
inlawrev-21605	1213	7	indiana	indiana	PROPN
inlawrev-21605	1213	8	code	code	PROPN
inlawrev-21605	1213	9	section	section	NOUN
inlawrev-21605	1213	10	6	6	NUM
inlawrev-21605	1213	11	-	-	SYM
inlawrev-21605	1213	12	1.1	1.1	NUM
inlawrev-21605	1213	13	-	-	PUNCT
inlawrev-21605	1213	14	3	3	NUM
inlawrev-21605	1213	15	-	-	SYM
inlawrev-21605	1213	16	23	23	NUM
inlawrev-21605	1213	17	—	—	PUNCT
inlawrev-21605	1213	18	which	which	PRON
inlawrev-21605	1213	19	allowed	allow	VERB
inlawrev-21605	1213	20	integrated	integrate	VERB
inlawrev-21605	1213	21	steel	steel	NOUN
inlawrev-21605	1213	22	m	m	NOUN
inlawrev-21605	1213	23	ills	ill	VERB
inlawrev-21605	1213	24	the	the	DET
inlawrev-21605	1213	25	option	option	NOUN
inlawrev-21605	1213	26	of	of	ADP
inlawrev-21605	1213	27	using	use	VERB
inlawrev-21605	1213	28	“	"	PUNCT
inlawrev-21605	1213	29	pool	pool	NOUN
inlawrev-21605	1213	30	5	5	NUM
inlawrev-21605	1213	31	”	"	PUNCT
inlawrev-21605	1213	32	to	to	PART
inlawrev-21605	1213	33	value	value	VERB
inlawrev-21605	1213	34	their	their	PRON
inlawrev-21605	1213	35	personal	personal	ADJ
inlawrev-21605	1213	36	property	property	NOUN
inlawrev-21605	1213	37	for	for	ADP
inlawrev-21605	1213	38	taxation	taxation	NOUN
inlawrev-21605	1213	39	purposes	purpose	NOUN
inlawrev-21605	1213	40	.	.	PUNCT
inlawrev-21605	1214	1	the	the	DET
inlawrev-21605	1214	2	legislature	legislature	NOUN
inlawrev-21605	1214	3	later	later	ADV
inlawrev-21605	1214	4	defined	define	VERB
inlawrev-21605	1214	5	an	an	DET
inlawrev-21605	1214	6	integrated	integrate	VERB
inlawrev-21605	1214	7	steel	steel	NOUN
inlawrev-21605	1214	8	m	m	NOUN
inlawrev-21605	1214	9	ills	ill	NOUN
inlawrev-21605	1214	10	as	as	ADP
inlawrev-21605	1214	11	“	"	PUNCT
inlawrev-21605	1214	12	a301	a301	PROPN
inlawrev-21605	1214	13	person	person	NOUN
inlawrev-21605	1214	14	,	,	PUNCT
inlawrev-21605	1214	15	including	include	VERB
inlawrev-21605	1214	16	a	a	DET
inlawrev-21605	1214	17	subsidiary	subsidiary	NOUN
inlawrev-21605	1214	18	of	of	ADP
inlawrev-21605	1214	19	a	a	DET
inlawrev-21605	1214	20	corporation	corporation	NOUN
inlawrev-21605	1214	21	,	,	PUNCT
inlawrev-21605	1214	22	that	that	PRON
inlawrev-21605	1214	23	produces	produce	VERB
inlawrev-21605	1214	24	steel	steel	NOUN
inlawrev-21605	1214	25	by	by	ADP
inlawrev-21605	1214	26	processing	process	VERB
inlawrev-21605	1214	27	287	287	NUM
inlawrev-21605	1214	28	.	.	PUNCT
inlawrev-21605	1215	1	i	i	PRON
inlawrev-21605	1215	2	d.	d.	PROPN
inlawrev-21605	1215	3	at	at	ADP
inlawrev-21605	1215	4	915	915	NUM
inlawrev-21605	1215	5	-	-	SYM
inlawrev-21605	1215	6	16	16	NUM
inlawrev-21605	1215	7	.	.	PUNCT
inlawrev-21605	1216	1	288	288	NUM
inlawrev-21605	1216	2	.	.	PUNCT
inlawrev-21605	1217	1	i	i	PRON
inlawrev-21605	1217	2	d.	d.	PROPN
inlawrev-21605	1217	3	at	at	ADP
inlawrev-21605	1217	4	916	916	NUM
inlawrev-21605	1217	5	.	.	PUNCT
inlawrev-21605	1218	1	289	289	NUM
inlawrev-21605	1218	2	.	.	PUNCT
inlawrev-21605	1219	1	i	i	PRON
inlawrev-21605	1219	2	d.	d.	PROPN
inlawrev-21605	1219	3	290	290	NUM
inlawrev-21605	1219	4	.	.	PUNCT
inlawrev-21605	1220	1	i	i	PRON
inlawrev-21605	1220	2	d.	d.	PROPN
inlawrev-21605	1220	3	291	291	NUM
inlawrev-21605	1220	4	.	.	PUNCT
inlawrev-21605	1221	1	i	i	PRON
inlawrev-21605	1221	2	d.	d.	PROPN
inlawrev-21605	1221	3	at	at	ADP
inlawrev-21605	1221	4	918	918	NUM
inlawrev-21605	1221	5	(	(	PUNCT
inlawrev-21605	1221	6	citing	cite	VERB
inlawrev-21605	1221	7	meijer	meijer	PROPN
inlawrev-21605	1221	8	stores	stores	PROPN
inlawrev-21605	1221	9	ltd	ltd	PROPN
inlawrev-21605	1221	10	.	.	PROPN
inlawrev-21605	1221	11	p’ship	p’ship	PROPN
inlawrev-21605	1221	12	v.	v.	ADP
inlawrev-21605	1221	13	smith	smith	PROPN
inlawrev-21605	1221	14	,	,	PUNCT
inlawrev-21605	1221	15	926	926	NUM
inlawrev-21605	1221	16	n.e.2d	n.e.2d	NOUN
inlawrev-21605	1221	17	1134	1134	NUM
inlawrev-21605	1221	18	(	(	PUNCT
inlawrev-21605	1221	19	ind	ind	NOUN
inlawrev-21605	1221	20	.	.	PUNCT
inlawrev-21605	1222	1	t.c	t.c	PROPN
inlawrev-21605	1222	2	.	.	PROPN
inlawrev-21605	1222	3	2010	2010	NUM
inlawrev-21605	1222	4	)	)	PUNCT
inlawrev-21605	1222	5	;	;	PUNCT
inlawrev-21605	1223	1	stinson	stinson	PROPN
inlawrev-21605	1223	2	v.	v.	ADP
inlawrev-21605	1223	3	trimas	trimas	PROPN
inlawrev-21605	1223	4	fasteners	fastener	NOUN
inlawrev-21605	1223	5	,	,	PUNCT
inlawrev-21605	1223	6	inc	inc	PROPN
inlawrev-21605	1223	7	.	.	PROPN
inlawrev-21605	1223	8	,	,	PUNCT
inlawrev-21605	1223	9	923	923	NUM
inlawrev-21605	1223	10	n.e.2d	n.e.2d	NOUN
inlawrev-21605	1223	11	496	496	NUM
inlawrev-21605	1223	12	(	(	PUNCT
inlawrev-21605	1223	13	ind	ind	NOUN
inlawrev-21605	1223	14	.	.	PUNCT
inlawrev-21605	1224	1	t.c	t.c	PROPN
inlawrev-21605	1224	2	.	.	PROPN
inlawrev-21605	1224	3	2010	2010	NUM
inlawrev-21605	1224	4	)	)	PUNCT
inlawrev-21605	1224	5	;	;	PUNCT
inlawrev-21605	1224	6	millennium	millennium	NOUN
inlawrev-21605	1224	7	real	real	ADJ
inlawrev-21605	1224	8	estate	estate	NOUN
inlawrev-21605	1224	9	inv	inv	NOUN
inlawrev-21605	1224	10	.	.	PUNCT
inlawrev-21605	1225	1	,	,	PUNCT
inlawrev-21605	1225	2	llc	llc	PROPN
inlawrev-21605	1225	3	v.	v.	PROPN
inlawrev-21605	1225	4	benton	benton	PROPN
inlawrev-21605	1225	5	cty	cty	PROPN
inlawrev-21605	1225	6	.	.	PROPN
inlawrev-21605	1225	7	assessor	assessor	NOUN
inlawrev-21605	1225	8	,	,	PUNCT
inlawrev-21605	1225	9	979	979	NUM
inlawrev-21605	1225	10	n.e.2d	n.e.2d	NOUN
inlawrev-21605	1225	11	192	192	NUM
inlawrev-21605	1225	12	(	(	PUNCT
inlawrev-21605	1225	13	ind	ind	NOUN
inlawrev-21605	1225	14	.	.	PUNCT
inlawrev-21605	1226	1	t.c	t.c	PROPN
inlawrev-21605	1226	2	.	.	PROPN
inlawrev-21605	1226	3	2012	2012	NUM
inlawrev-21605	1226	4	)	)	PUNCT
inlawrev-21605	1226	5	.	.	PUNCT
inlawrev-21605	1227	1	292	292	NUM
inlawrev-21605	1227	2	.	.	PUNCT
inlawrev-21605	1228	1	i	i	PRON
inlawrev-21605	1228	2	d.	d.	PROPN
inlawrev-21605	1228	3	293	293	NUM
inlawrev-21605	1228	4	.	.	PUNCT
inlawrev-21605	1229	1	i	i	PRON
inlawrev-21605	1229	2	d.	d.	PROPN
inlawrev-21605	1229	3	at	at	ADP
inlawrev-21605	1229	4	919	919	NUM
inlawrev-21605	1229	5	.	.	PUNCT
inlawrev-21605	1230	1	294	294	NUM
inlawrev-21605	1230	2	.	.	PUNCT
inlawrev-21605	1231	1	i	i	PRON
inlawrev-21605	1231	2	d.	d.	PROPN
inlawrev-21605	1231	3	295	295	NUM
inlawrev-21605	1231	4	.	.	PUNCT
inlawrev-21605	1232	1	i	i	PRON
inlawrev-21605	1232	2	d.	d.	PROPN
inlawrev-21605	1232	3	296	296	NUM
inlawrev-21605	1232	4	.	.	PUNCT
inlawrev-21605	1233	1	i	i	PRON
inlawrev-21605	1233	2	d.	d.	PROPN
inlawrev-21605	1233	3	297	297	NUM
inlawrev-21605	1233	4	.	.	PUNCT
inlawrev-21605	1234	1	61	61	NUM
inlawrev-21605	1234	2	n.e.3d	n.e.3d	NUM
inlawrev-21605	1234	3	406	406	NUM
inlawrev-21605	1234	4	(	(	PUNCT
inlawrev-21605	1234	5	ind	ind	NOUN
inlawrev-21605	1234	6	.	.	PUNCT
inlawrev-21605	1235	1	t.c	t.c	PROPN
inlawrev-21605	1235	2	.	.	PROPN
inlawrev-21605	1235	3	2016	2016	NUM
inlawrev-21605	1235	4	)	)	PUNCT
inlawrev-21605	1235	5	,	,	PUNCT
inlawrev-21605	1235	6	trans	trans	PROPN
inlawrev-21605	1235	7	.	.	PROPN
inlawrev-21605	1235	8	denied	deny	VERB
inlawrev-21605	1235	9	,	,	PUNCT
inlawrev-21605	1235	10	no	no	INTJ
inlawrev-21605	1235	11	.	.	NOUN
inlawrev-21605	1235	12	49t10	49t10	NUM
inlawrev-21605	1235	13	-	-	PUNCT
inlawrev-21605	1235	14	1306	1306	NUM
inlawrev-21605	1235	15	-	-	PUNCT
inlawrev-21605	1235	16	ta-00057	ta-00057	NOUN
inlawrev-21605	1235	17	,	,	PUNCT
inlawrev-21605	1235	18	2017	2017	NUM
inlawrev-21605	1235	19	wl	wl	NOUN
inlawrev-21605	1235	20	1333595	1333595	NUM
inlawrev-21605	1235	21	(	(	PUNCT
inlawrev-21605	1235	22	ind	ind	PROPN
inlawrev-21605	1235	23	.	.	PUNCT
inlawrev-21605	1236	1	apr	apr	PROPN
inlawrev-21605	1236	2	.	.	PROPN
inlawrev-21605	1237	1	4	4	NUM
inlawrev-21605	1237	2	,	,	PUNCT
inlawrev-21605	1237	3	2017	2017	NUM
inlawrev-21605	1237	4	)	)	PUNCT
inlawrev-21605	1237	5	.	.	PUNCT
inlawrev-21605	1238	1	298	298	X
inlawrev-21605	1238	2	.	.	PUNCT
inlawrev-21605	1239	1	i	i	PRON
inlawrev-21605	1239	2	d.	d.	PROPN
inlawrev-21605	1239	3	at	at	ADP
inlawrev-21605	1239	4	410	410	NUM
inlawrev-21605	1239	5	.	.	PUNCT
inlawrev-21605	1240	1	299	299	NUM
inlawrev-21605	1240	2	.	.	PUNCT
inlawrev-21605	1241	1	i	i	PRON
inlawrev-21605	1241	2	d.	d.	PROPN
inlawrev-21605	1241	3	300	300	NUM
inlawrev-21605	1241	4	.	.	PUNCT
inlawrev-21605	1242	1	i	i	PRON
inlawrev-21605	1242	2	d.	d.	PROPN
inlawrev-21605	1242	3	301	301	NUM
inlawrev-21605	1242	4	.	.	PUNCT
inlawrev-21605	1243	1	i	i	PRON
inlawrev-21605	1243	2	d.	d.	PROPN
inlawrev-21605	1243	3	at	at	ADP
inlawrev-21605	1243	4	410	410	NUM
inlawrev-21605	1243	5	-	-	SYM
inlawrev-21605	1243	6	11	11	NUM
inlawrev-21605	1243	7	.	.	PUNCT
inlawrev-21605	1244	1	1430	1430	NUM
inlawrev-21605	1244	2	indiana	indiana	PROPN
inlawrev-21605	1244	3	law	law	PROPN
inlawrev-21605	1244	4	review	review	NOUN
inlawrev-21605	1245	1	[	[	X
inlawrev-21605	1245	2	vol	vol	NOUN
inlawrev-21605	1245	3	.	.	PUNCT
inlawrev-21605	1246	1	50:1403	50:1403	NUM
inlawrev-21605	1246	2	iron	iron	NOUN
inlawrev-21605	1246	3	ore	ore	NOUN
inlawrev-21605	1246	4	and	and	CCONJ
inlawrev-21605	1246	5	other	other	ADJ
inlawrev-21605	1246	6	raw	raw	ADJ
inlawrev-21605	1246	7	materials	material	NOUN
inlawrev-21605	1246	8	in	in	ADP
inlawrev-21605	1246	9	a	a	DET
inlawrev-21605	1246	10	blast	blast	NOUN
inlawrev-21605	1246	11	furnace	furnace	NOUN
inlawrev-21605	1246	12	in	in	ADP
inlawrev-21605	1246	13	indiana	indiana	PROPN
inlawrev-21605	1246	14	.	.	PUNCT
inlawrev-21605	1246	15	”	"	PUNCT
inlawrev-21605	1247	1	although	although	SCONJ
inlawrev-21605	1247	2	ak302	ak302	PROPN
inlawrev-21605	1247	3	steel	steel	NOUN
inlawrev-21605	1247	4	did	do	AUX
inlawrev-21605	1247	5	not	not	PART
inlawrev-21605	1247	6	have	have	VERB
inlawrev-21605	1247	7	a	a	DET
inlawrev-21605	1247	8	blast	blast	NOUN
inlawrev-21605	1247	9	furnace	furnace	NOUN
inlawrev-21605	1247	10	,	,	PUNCT
inlawrev-21605	1247	11	it	it	PRON
inlawrev-21605	1247	12	continued	continue	VERB
inlawrev-21605	1247	13	to	to	PART
inlawrev-21605	1247	14	report	report	VERB
inlawrev-21605	1247	15	its	its	PRON
inlawrev-21605	1247	16	personal	personal	ADJ
inlawrev-21605	1247	17	property	property	NOUN
inlawrev-21605	1247	18	using	use	VERB
inlawrev-21605	1247	19	pool	pool	NOUN
inlawrev-21605	1247	20	5	5	NUM
inlawrev-21605	1247	21	.	.	PUNCT
inlawrev-21605	1248	1	t	t	PROPN
inlawrev-21605	1248	2	he	he	PRON
inlawrev-21605	1248	3	spencer	spencer	PROPN
inlawrev-21605	1248	4	county	county	PROPN
inlawrev-21605	1248	5	assessor	assessor	NOUN
inlawrev-21605	1248	6	rejected	reject	VERB
inlawrev-21605	1248	7	ak	ak	PROPN
inlawrev-21605	1248	8	steel	steel	PROPN
inlawrev-21605	1248	9	’s	’s	PART
inlawrev-21605	1248	10	2008303	2008303	NUM
inlawrev-21605	1248	11	valuation	valuation	NOUN
inlawrev-21605	1248	12	,	,	PUNCT
inlawrev-21605	1248	13	“	"	PUNCT
inlawrev-21605	1248	14	stating	state	VERB
inlawrev-21605	1248	15	that	that	SCONJ
inlawrev-21605	1248	16	its	its	PRON
inlawrev-21605	1248	17	personal	personal	ADJ
inlawrev-21605	1248	18	property	property	NOUN
inlawrev-21605	1248	19	did	do	AUX
inlawrev-21605	1248	20	not	not	PART
inlawrev-21605	1248	21	qualify	qualify	VERB
inlawrev-21605	1248	22	for	for	ADP
inlawrev-21605	1248	23	pool	pool	NOUN
inlawrev-21605	1248	24	5	5	NUM
inlawrev-21605	1248	25	filing	filing	NOUN
inlawrev-21605	1248	26	.	.	PUNCT
inlawrev-21605	1249	1	”304	”304	PROPN
inlawrev-21605	1249	2	t	t	PROPN
inlawrev-21605	1250	1	he	he	PRON
inlawrev-21605	1250	2	ptaboa	ptaboa	PROPN
inlawrev-21605	1250	3	upheld	uphold	VERB
inlawrev-21605	1250	4	the	the	DET
inlawrev-21605	1250	5	assessor	assessor	NOUN
inlawrev-21605	1250	6	’s	’s	PART
inlawrev-21605	1250	7	action	action	NOUN
inlawrev-21605	1250	8	.	.	PUNCT
inlawrev-21605	1251	1	ak	ak	PROPN
inlawrev-21605	1251	2	steel	steel	PROPN
inlawrev-21605	1251	3	then	then	ADV
inlawrev-21605	1251	4	appealed	appeal	VERB
inlawrev-21605	1251	5	to	to	ADP
inlawrev-21605	1251	6	the305	the305	PROPN
inlawrev-21605	1251	7	indiana	indiana	PROPN
inlawrev-21605	1251	8	board	board	PROPN
inlawrev-21605	1251	9	.	.	PUNCT
inlawrev-21605	1252	1	the	the	DET
inlawrev-21605	1252	2	indiana	indiana	PROPN
inlawrev-21605	1252	3	board	board	PROPN
inlawrev-21605	1252	4	explained	explain	VERB
inlawrev-21605	1252	5	the	the	DET
inlawrev-21605	1252	6	only	only	ADJ
inlawrev-21605	1252	7	reason	reason	NOUN
inlawrev-21605	1252	8	ak	ak	PROPN
inlawrev-21605	1252	9	steel	steel	NOUN
inlawrev-21605	1252	10	was	be	AUX
inlawrev-21605	1252	11	not306	not306	NOUN
inlawrev-21605	1252	12	entitled	entitle	VERB
inlawrev-21605	1252	13	to	to	PART
inlawrev-21605	1252	14	pool	pool	NOUN
inlawrev-21605	1252	15	5	5	NUM
inlawrev-21605	1252	16	was	be	AUX
inlawrev-21605	1252	17	because	because	SCONJ
inlawrev-21605	1252	18	of	of	ADP
inlawrev-21605	1252	19	the	the	DET
inlawrev-21605	1252	20	“	"	PUNCT
inlawrev-21605	1252	21	in	in	ADP
inlawrev-21605	1252	22	indiana	indiana	PROPN
inlawrev-21605	1252	23	”	"	PUNCT
inlawrev-21605	1252	24	language	language	NOUN
inlawrev-21605	1252	25	.	.	PUNCT
inlawrev-21605	1253	1	the	the	DET
inlawrev-21605	1253	2	board	board	NOUN
inlawrev-21605	1253	3	further307	further307	PROPN
inlawrev-21605	1253	4	explained	explain	VERB
inlawrev-21605	1253	5	that	that	SCONJ
inlawrev-21605	1253	6	“	"	PUNCT
inlawrev-21605	1253	7	as	as	ADP
inlawrev-21605	1253	8	an	an	DET
inlawrev-21605	1253	9	administrative	administrative	ADJ
inlawrev-21605	1253	10	agency	agency	NOUN
inlawrev-21605	1253	11	,	,	PUNCT
inlawrev-21605	1253	12	it	it	PRON
inlawrev-21605	1253	13	did	do	AUX
inlawrev-21605	1253	14	not	not	PART
inlawrev-21605	1253	15	have	have	VERB
inlawrev-21605	1253	16	authority	authority	NOUN
inlawrev-21605	1253	17	to	to	PART
inlawrev-21605	1253	18	resolve	resolve	VERB
inlawrev-21605	1253	19	ak	ak	PROPN
inlawrev-21605	1253	20	steel	steel	PROPN
inlawrev-21605	1253	21	’s	’s	PART
inlawrev-21605	1253	22	constitutional	constitutional	ADJ
inlawrev-21605	1253	23	challenge	challenge	NOUN
inlawrev-21605	1253	24	.	.	PUNCT
inlawrev-21605	1253	25	”	"	PUNCT
inlawrev-21605	1254	1	as	as	ADP
inlawrev-21605	1254	2	such	such	ADJ
inlawrev-21605	1254	3	,	,	PUNCT
inlawrev-21605	1254	4	the	the	DET
inlawrev-21605	1254	5	indiana	indiana	PROPN
inlawrev-21605	1254	6	board	board	PROPN
inlawrev-21605	1254	7	affirmed	affirm	VERB
inlawrev-21605	1254	8	the308	the308	PROPN
inlawrev-21605	1254	9	ptaboa	ptaboa	NOUN
inlawrev-21605	1254	10	.	.	PUNCT
inlawrev-21605	1255	1	ak	ak	PROPN
inlawrev-21605	1255	2	steel	steel	PROPN
inlawrev-21605	1255	3	appealed	appeal	VERB
inlawrev-21605	1255	4	to	to	ADP
inlawrev-21605	1255	5	the	the	DET
inlawrev-21605	1255	6	tax	tax	NOUN
inlawrev-21605	1255	7	court.309	court.309	PROPN
inlawrev-21605	1255	8	310	310	NUM
inlawrev-21605	1255	9	on	on	ADP
inlawrev-21605	1255	10	appeal	appeal	NOUN
inlawrev-21605	1255	11	,	,	PUNCT
inlawrev-21605	1255	12	ak	ak	PROPN
inlawrev-21605	1255	13	steel	steel	PROPN
inlawrev-21605	1255	14	argued	argue	VERB
inlawrev-21605	1255	15	the	the	DET
inlawrev-21605	1255	16	“	"	PUNCT
inlawrev-21605	1255	17	in	in	ADP
inlawrev-21605	1255	18	indiana	indiana	PROPN
inlawrev-21605	1255	19	”	"	PUNCT
inlawrev-21605	1255	20	language	language	NOUN
inlawrev-21605	1255	21	was	be	AUX
inlawrev-21605	1255	22	unconstitutional	unconstitutional	ADJ
inlawrev-21605	1255	23	.	.	PUNCT
inlawrev-21605	1256	1	the	the	DET
inlawrev-21605	1256	2	assessor	assessor	NOUN
inlawrev-21605	1256	3	,	,	PUNCT
inlawrev-21605	1256	4	however	however	ADV
inlawrev-21605	1256	5	,	,	PUNCT
inlawrev-21605	1256	6	contended	contend	VERB
inlawrev-21605	1256	7	that	that	SCONJ
inlawrev-21605	1256	8	even	even	ADV
inlawrev-21605	1256	9	without	without	ADP
inlawrev-21605	1256	10	the	the	DET
inlawrev-21605	1256	11	“	"	PUNCT
inlawrev-21605	1256	12	in311	in311	PROPN
inlawrev-21605	1256	13	indiana	indiana	PROPN
inlawrev-21605	1256	14	”	"	PUNCT
inlawrev-21605	1256	15	language	language	PROPN
inlawrev-21605	1256	16	,	,	PUNCT
inlawrev-21605	1256	17	ak	ak	PROPN
inlawrev-21605	1256	18	steel	steel	NOUN
inlawrev-21605	1256	19	would	would	AUX
inlawrev-21605	1256	20	not	not	PART
inlawrev-21605	1256	21	qualify	qualify	VERB
inlawrev-21605	1256	22	for	for	ADP
inlawrev-21605	1256	23	pool	pool	NOUN
inlawrev-21605	1256	24	5	5	NUM
inlawrev-21605	1256	25	.	.	PUNCT
inlawrev-21605	1257	1	the	the	DET
inlawrev-21605	1257	2	assessor	assessor	NOUN
inlawrev-21605	1257	3	argued312	argued312	PROPN
inlawrev-21605	1257	4	the	the	DET
inlawrev-21605	1257	5	legislature	legislature	NOUN
inlawrev-21605	1257	6	intended	intend	VERB
inlawrev-21605	1257	7	a	a	DET
inlawrev-21605	1257	8	“	"	PUNCT
inlawrev-21605	1257	9	person	person	NOUN
inlawrev-21605	1257	10	”	"	PUNCT
inlawrev-21605	1257	11	to	to	PART
inlawrev-21605	1257	12	mean	mean	VERB
inlawrev-21605	1257	13	a	a	DET
inlawrev-21605	1257	14	“	"	PUNCT
inlawrev-21605	1257	15	facility	facility	NOUN
inlawrev-21605	1257	16	”	"	PUNCT
inlawrev-21605	1257	17	in	in	ADP
inlawrev-21605	1257	18	the	the	DET
inlawrev-21605	1257	19	definition	definition	NOUN
inlawrev-21605	1257	20	of	of	ADP
inlawrev-21605	1257	21	an	an	DET
inlawrev-21605	1257	22	integrated	integrate	VERB
inlawrev-21605	1257	23	steel	steel	NOUN
inlawrev-21605	1257	24	m	m	NOUN
inlawrev-21605	1257	25	ill	ill	ADJ
inlawrev-21605	1257	26	.	.	PUNCT
inlawrev-21605	1258	1	the	the	DET
inlawrev-21605	1258	2	tax	tax	NOUN
inlawrev-21605	1258	3	court	court	NOUN
inlawrev-21605	1258	4	disagreed	disagree	VERB
inlawrev-21605	1258	5	because	because	SCONJ
inlawrev-21605	1258	6	the	the	DET
inlawrev-21605	1258	7	definition	definition	NOUN
inlawrev-21605	1258	8	went	go	VERB
inlawrev-21605	1258	9	on313	on313	ADJ
inlawrev-21605	1258	10	to	to	PART
inlawrev-21605	1258	11	say	say	VERB
inlawrev-21605	1258	12	“	"	PUNCT
inlawrev-21605	1258	13	including	include	VERB
inlawrev-21605	1258	14	a	a	DET
inlawrev-21605	1258	15	subsidiary	subsidiary	NOUN
inlawrev-21605	1258	16	of	of	ADP
inlawrev-21605	1258	17	a	a	DET
inlawrev-21605	1258	18	corporation	corporation	NOUN
inlawrev-21605	1258	19	.	.	PUNCT
inlawrev-21605	1258	20	”	"	PUNCT
inlawrev-21605	1259	1	m	m	VERB
inlawrev-21605	1259	2	oreover	oreover	NOUN
inlawrev-21605	1259	3	,	,	PUNCT
inlawrev-21605	1259	4	the	the	DET
inlawrev-21605	1259	5	tax	tax	NOUN
inlawrev-21605	1259	6	court314	court314	PROPN
inlawrev-21605	1259	7	explained	explain	VERB
inlawrev-21605	1259	8	the	the	DET
inlawrev-21605	1259	9	legislature	legislature	NOUN
inlawrev-21605	1259	10	had	have	AUX
inlawrev-21605	1259	11	amended	amend	VERB
inlawrev-21605	1259	12	the	the	DET
inlawrev-21605	1259	13	statute	statute	NOUN
inlawrev-21605	1259	14	three	three	NUM
inlawrev-21605	1259	15	times	time	NOUN
inlawrev-21605	1259	16	and	and	CCONJ
inlawrev-21605	1259	17	it	it	PRON
inlawrev-21605	1259	18	could	could	AUX
inlawrev-21605	1259	19	have	have	AUX
inlawrev-21605	1259	20	made	make	VERB
inlawrev-21605	1259	21	the	the	DET
inlawrev-21605	1259	22	change	change	NOUN
inlawrev-21605	1259	23	in	in	ADP
inlawrev-21605	1259	24	one	one	NUM
inlawrev-21605	1259	25	of	of	ADP
inlawrev-21605	1259	26	the	the	DET
inlawrev-21605	1259	27	amendments	amendment	NOUN
inlawrev-21605	1259	28	if	if	SCONJ
inlawrev-21605	1259	29	that	that	PRON
inlawrev-21605	1259	30	was	be	AUX
inlawrev-21605	1259	31	its	its	PRON
inlawrev-21605	1259	32	intention	intention	NOUN
inlawrev-21605	1259	33	.	.	PUNCT
inlawrev-21605	1260	1	the	the	DET
inlawrev-21605	1260	2	tax315	tax315	PROPN
inlawrev-21605	1260	3	court	court	NOUN
inlawrev-21605	1260	4	therefore	therefore	ADV
inlawrev-21605	1260	5	needed	need	VERB
inlawrev-21605	1260	6	to	to	PART
inlawrev-21605	1260	7	address	address	VERB
inlawrev-21605	1260	8	ak	ak	PROPN
inlawrev-21605	1260	9	steel	steel	PROPN
inlawrev-21605	1260	10	’s	’s	PART
inlawrev-21605	1260	11	constitutional	constitutional	ADJ
inlawrev-21605	1260	12	claims.316	claims.316	PROPN
inlawrev-21605	1260	13	the	the	DET
inlawrev-21605	1260	14	tax	tax	NOUN
inlawrev-21605	1260	15	court	court	NOUN
inlawrev-21605	1260	16	noted	note	VERB
inlawrev-21605	1260	17	at	at	ADP
inlawrev-21605	1260	18	the	the	DET
inlawrev-21605	1260	19	outset	outset	NOUN
inlawrev-21605	1260	20	that	that	PRON
inlawrev-21605	1260	21	ak	ak	PROPN
inlawrev-21605	1260	22	steel	steel	NOUN
inlawrev-21605	1260	23	faced	face	VERB
inlawrev-21605	1260	24	“	"	PUNCT
inlawrev-21605	1260	25	an	an	DET
inlawrev-21605	1260	26	extremely	extremely	ADV
inlawrev-21605	1260	27	high	high	ADJ
inlawrev-21605	1260	28	burden	burden	NOUN
inlawrev-21605	1260	29	of	of	ADP
inlawrev-21605	1260	30	proof	proof	NOUN
inlawrev-21605	1260	31	on	on	ADP
inlawrev-21605	1260	32	this	this	DET
inlawrev-21605	1260	33	claim	claim	NOUN
inlawrev-21605	1260	34	.	.	PUNCT
inlawrev-21605	1260	35	”	"	PUNCT
inlawrev-21605	1261	1	first	first	ADV
inlawrev-21605	1261	2	,	,	PUNCT
inlawrev-21605	1261	3	ak	ak	PROPN
inlawrev-21605	1261	4	steel	steel	NOUN
inlawrev-21605	1261	5	argued	argue	VERB
inlawrev-21605	1261	6	the	the	DET
inlawrev-21605	1261	7	“	"	PUNCT
inlawrev-21605	1261	8	in	in	ADP
inlawrev-21605	1261	9	indiana”317	indiana”317	ADJ
inlawrev-21605	1261	10	language	language	NOUN
inlawrev-21605	1261	11	was	be	AUX
inlawrev-21605	1261	12	unconstitutional	unconstitutional	ADJ
inlawrev-21605	1261	13	under	under	ADP
inlawrev-21605	1261	14	the	the	DET
inlawrev-21605	1261	15	equal	equal	ADJ
inlawrev-21605	1261	16	protection	protection	NOUN
inlawrev-21605	1261	17	c	c	NOUN
inlawrev-21605	1261	18	lause	lause	NOUN
inlawrev-21605	1261	19	of	of	ADP
inlawrev-21605	1261	20	the	the	DET
inlawrev-21605	1261	21	fourteenth	fourteenth	ADJ
inlawrev-21605	1261	22	amendment	amendment	NOUN
inlawrev-21605	1261	23	to	to	ADP
inlawrev-21605	1261	24	the	the	DET
inlawrev-21605	1261	25	u.s	u.s	PROPN
inlawrev-21605	1261	26	.	.	PROPN
inlawrev-21605	1261	27	c	c	PROPN
inlawrev-21605	1261	28	onstitution	onstitution	PROPN
inlawrev-21605	1261	29	.	.	PUNCT
inlawrev-21605	1262	1	however	however	ADV
inlawrev-21605	1262	2	,	,	PUNCT
inlawrev-21605	1262	3	the	the	DET
inlawrev-21605	1262	4	tax	tax	NOUN
inlawrev-21605	1262	5	court318	court318	PROPN
inlawrev-21605	1262	6	found	find	VERB
inlawrev-21605	1262	7	“	"	PUNCT
inlawrev-21605	1262	8	the	the	DET
inlawrev-21605	1262	9	‘	'	PUNCT
inlawrev-21605	1262	10	in	in	ADP
inlawrev-21605	1262	11	indiana	indiana	PROPN
inlawrev-21605	1262	12	’	'	PUNCT
inlawrev-21605	1262	13	language	language	NOUN
inlawrev-21605	1262	14	is	be	AUX
inlawrev-21605	1262	15	rationally	rationally	ADV
inlawrev-21605	1262	16	related	relate	VERB
inlawrev-21605	1262	17	to	to	ADP
inlawrev-21605	1262	18	the	the	DET
inlawrev-21605	1262	19	state	state	NOUN
inlawrev-21605	1262	20	’s	’s	PART
inlawrev-21605	1262	21	legitimate	legitimate	ADJ
inlawrev-21605	1262	22	purpose	purpose	NOUN
inlawrev-21605	1262	23	for	for	ADP
inlawrev-21605	1262	24	creating	create	VERB
inlawrev-21605	1262	25	pool	pool	NOUN
inlawrev-21605	1262	26	5	5	NUM
inlawrev-21605	1262	27	and	and	CCONJ
inlawrev-21605	1262	28	that	that	SCONJ
inlawrev-21605	1262	29	ak	ak	PROPN
inlawrev-21605	1262	30	steel	steel	NOUN
inlawrev-21605	1262	31	has	have	AUX
inlawrev-21605	1262	32	not	not	PART
inlawrev-21605	1262	33	demonstrated	demonstrate	VERB
inlawrev-21605	1262	34	that	that	SCONJ
inlawrev-21605	1262	35	it	it	PRON
inlawrev-21605	1262	36	is	be	AUX
inlawrev-21605	1262	37	being	be	AUX
inlawrev-21605	1262	38	treated	treat	VERB
inlawrev-21605	1262	39	differently	differently	ADV
inlawrev-21605	1262	40	than	than	ADP
inlawrev-21605	1262	41	similarly	similarly	ADV
inlawrev-21605	1262	42	-	-	PUNCT
inlawrev-21605	1262	43	situated	situate	VERB
inlawrev-21605	1262	44	taxpayers	taxpayer	NOUN
inlawrev-21605	1262	45	.	.	PUNCT
inlawrev-21605	1262	46	”	"	PUNCT
inlawrev-21605	1263	1	as	as	ADP
inlawrev-21605	1263	2	such	such	ADJ
inlawrev-21605	1263	3	,	,	PUNCT
inlawrev-21605	1263	4	the	the	DET
inlawrev-21605	1263	5	tax319	tax319	PROPN
inlawrev-21605	1263	6	302	302	NUM
inlawrev-21605	1263	7	.	.	PUNCT
inlawrev-21605	1264	1	i	i	PRON
inlawrev-21605	1264	2	d.	d.	PROPN
inlawrev-21605	1264	3	at	at	ADP
inlawrev-21605	1264	4	411	411	NUM
inlawrev-21605	1264	5	.	.	PUNCT
inlawrev-21605	1265	1	303	303	NUM
inlawrev-21605	1265	2	.	.	PUNCT
inlawrev-21605	1266	1	i	i	PRON
inlawrev-21605	1266	2	d.	d.	PROPN
inlawrev-21605	1266	3	at	at	ADP
inlawrev-21605	1266	4	413	413	NUM
inlawrev-21605	1266	5	-	-	SYM
inlawrev-21605	1266	6	14	14	NUM
inlawrev-21605	1266	7	.	.	PUNCT
inlawrev-21605	1267	1	304	304	NUM
inlawrev-21605	1267	2	.	.	PUNCT
inlawrev-21605	1268	1	i	i	PRON
inlawrev-21605	1268	2	d.	d.	PROPN
inlawrev-21605	1268	3	at	at	ADP
inlawrev-21605	1268	4	413	413	NUM
inlawrev-21605	1268	5	(	(	PUNCT
inlawrev-21605	1268	6	internal	internal	ADJ
inlawrev-21605	1268	7	quotations	quotation	NOUN
inlawrev-21605	1268	8	omitted	omit	VERB
inlawrev-21605	1268	9	)	)	PUNCT
inlawrev-21605	1268	10	.	.	PUNCT
inlawrev-21605	1269	1	305	305	NUM
inlawrev-21605	1269	2	.	.	PUNCT
inlawrev-21605	1270	1	i	i	PRON
inlawrev-21605	1270	2	d.	d.	PROPN
inlawrev-21605	1270	3	306	306	NUM
inlawrev-21605	1270	4	.	.	PUNCT
inlawrev-21605	1271	1	i	i	PRON
inlawrev-21605	1271	2	d.	d.	PROPN
inlawrev-21605	1271	3	307	307	NUM
inlawrev-21605	1271	4	.	.	PUNCT
inlawrev-21605	1272	1	i	i	PRON
inlawrev-21605	1272	2	d.	d.	PROPN
inlawrev-21605	1272	3	at	at	ADP
inlawrev-21605	1272	4	413	413	NUM
inlawrev-21605	1272	5	-	-	SYM
inlawrev-21605	1272	6	14	14	NUM
inlawrev-21605	1272	7	.	.	PUNCT
inlawrev-21605	1273	1	308	308	NUM
inlawrev-21605	1273	2	.	.	PUNCT
inlawrev-21605	1274	1	i	i	PRON
inlawrev-21605	1274	2	d.	d.	PROPN
inlawrev-21605	1274	3	at	at	ADP
inlawrev-21605	1274	4	414	414	NUM
inlawrev-21605	1274	5	.	.	PUNCT
inlawrev-21605	1274	6	309	309	NUM
inlawrev-21605	1274	7	.	.	PUNCT
inlawrev-21605	1275	1	i	i	PRON
inlawrev-21605	1275	2	d.	d.	PROPN
inlawrev-21605	1275	3	310	310	NUM
inlawrev-21605	1275	4	.	.	PUNCT
inlawrev-21605	1276	1	i	i	PRON
inlawrev-21605	1276	2	d.	d.	PROPN
inlawrev-21605	1276	3	311	311	NUM
inlawrev-21605	1276	4	.	.	PUNCT
inlawrev-21605	1277	1	i	i	PRON
inlawrev-21605	1277	2	d.	d.	PROPN
inlawrev-21605	1277	3	312	312	NUM
inlawrev-21605	1277	4	.	.	PUNCT
inlawrev-21605	1278	1	i	i	PRON
inlawrev-21605	1278	2	d.	d.	PROPN
inlawrev-21605	1278	3	at	at	ADP
inlawrev-21605	1278	4	414	414	NUM
inlawrev-21605	1278	5	-	-	SYM
inlawrev-21605	1278	6	15	15	NUM
inlawrev-21605	1278	7	.	.	PUNCT
inlawrev-21605	1279	1	313	313	NUM
inlawrev-21605	1279	2	.	.	PUNCT
inlawrev-21605	1280	1	i	i	PRON
inlawrev-21605	1280	2	d.	d.	PROPN
inlawrev-21605	1280	3	at	at	ADP
inlawrev-21605	1280	4	415	415	NUM
inlawrev-21605	1280	5	.	.	PUNCT
inlawrev-21605	1281	1	314	314	NUM
inlawrev-21605	1281	2	.	.	PUNCT
inlawrev-21605	1282	1	i	i	PRON
inlawrev-21605	1282	2	d.	d.	PROPN
inlawrev-21605	1282	3	315	315	NUM
inlawrev-21605	1282	4	.	.	PUNCT
inlawrev-21605	1283	1	i	i	PRON
inlawrev-21605	1283	2	d.	d.	VERB
inlawrev-21605	1283	3	at	at	ADP
inlawrev-21605	1283	4	415	415	NUM
inlawrev-21605	1283	5	-	-	SYM
inlawrev-21605	1283	6	16	16	NUM
inlawrev-21605	1283	7	.	.	PUNCT
inlawrev-21605	1284	1	316	316	NUM
inlawrev-21605	1284	2	.	.	PUNCT
inlawrev-21605	1285	1	i	i	PRON
inlawrev-21605	1285	2	d.	d.	PROPN
inlawrev-21605	1285	3	at	at	ADP
inlawrev-21605	1285	4	416	416	NUM
inlawrev-21605	1285	5	.	.	PUNCT
inlawrev-21605	1285	6	317	317	NUM
inlawrev-21605	1285	7	.	.	PUNCT
inlawrev-21605	1286	1	i	i	PRON
inlawrev-21605	1286	2	d.	d.	PROPN
inlawrev-21605	1286	3	318	318	NUM
inlawrev-21605	1286	4	.	.	PUNCT
inlawrev-21605	1287	1	i	i	PRON
inlawrev-21605	1287	2	d.	d.	PROPN
inlawrev-21605	1287	3	at	at	ADP
inlawrev-21605	1287	4	416	416	NUM
inlawrev-21605	1287	5	-	-	SYM
inlawrev-21605	1287	6	17	17	NUM
inlawrev-21605	1287	7	.	.	PUNCT
inlawrev-21605	1288	1	319	319	NUM
inlawrev-21605	1288	2	.	.	PUNCT
inlawrev-21605	1289	1	i	i	PRON
inlawrev-21605	1289	2	d.	d.	PROPN
inlawrev-21605	1289	3	at	at	ADP
inlawrev-21605	1289	4	417	417	NUM
inlawrev-21605	1289	5	.	.	PROPN
inlawrev-21605	1289	6	2017	2017	NUM
inlawrev-21605	1289	7	]	]	PUNCT
inlawrev-21605	1289	8	taxation	taxation	NOUN
inlawrev-21605	1289	9	1431	1431	NUM
inlawrev-21605	1289	10	court	court	NOUN
inlawrev-21605	1289	11	found	find	VERB
inlawrev-21605	1289	12	“	"	PUNCT
inlawrev-21605	1289	13	no	no	DET
inlawrev-21605	1289	14	violation	violation	NOUN
inlawrev-21605	1289	15	of	of	ADP
inlawrev-21605	1289	16	ak	ak	PROPN
inlawrev-21605	1289	17	steel	steel	PROPN
inlawrev-21605	1289	18	’s	’s	PART
inlawrev-21605	1289	19	federal	federal	ADJ
inlawrev-21605	1289	20	equal	equal	ADJ
inlawrev-21605	1289	21	protection	protection	NOUN
inlawrev-21605	1289	22	guarantees	guarantee	NOUN
inlawrev-21605	1289	23	.	.	PUNCT
inlawrev-21605	1289	24	”320	”320	NOUN
inlawrev-21605	1290	1	ak	ak	PROPN
inlawrev-21605	1290	2	steel	steel	PROPN
inlawrev-21605	1290	3	next	next	ADV
inlawrev-21605	1290	4	argued	argue	VERB
inlawrev-21605	1290	5	the	the	DET
inlawrev-21605	1290	6	“	"	PUNCT
inlawrev-21605	1290	7	in	in	ADP
inlawrev-21605	1290	8	indiana	indiana	PROPN
inlawrev-21605	1290	9	”	"	PUNCT
inlawrev-21605	1290	10	language	language	NOUN
inlawrev-21605	1290	11	violated	violate	VERB
inlawrev-21605	1290	12	the	the	DET
inlawrev-21605	1290	13	dormant	dormant	PROPN
inlawrev-21605	1290	14	commerce	commerce	PROPN
inlawrev-21605	1290	15	clause	clause	NOUN
inlawrev-21605	1290	16	by	by	ADP
inlawrev-21605	1290	17	discriminating	discriminate	VERB
inlawrev-21605	1290	18	against	against	ADP
inlawrev-21605	1290	19	interstate	interstate	ADJ
inlawrev-21605	1290	20	commerce	commerce	NOUN
inlawrev-21605	1290	21	.	.	PUNCT
inlawrev-21605	1291	1	the	the	DET
inlawrev-21605	1291	2	tax321	tax321	PROPN
inlawrev-21605	1291	3	court	court	NOUN
inlawrev-21605	1291	4	was	be	AUX
inlawrev-21605	1291	5	not	not	PART
inlawrev-21605	1291	6	persuaded	persuade	VERB
inlawrev-21605	1291	7	by	by	ADP
inlawrev-21605	1291	8	that	that	DET
inlawrev-21605	1291	9	argument	argument	NOUN
inlawrev-21605	1291	10	because	because	SCONJ
inlawrev-21605	1291	11	“	"	PUNCT
inlawrev-21605	1291	12	both	both	CCONJ
inlawrev-21605	1291	13	domestic	domestic	ADJ
inlawrev-21605	1291	14	and	and	CCONJ
inlawrev-21605	1291	15	foreign	foreign	ADJ
inlawrev-21605	1291	16	integrated	integrate	VERB
inlawrev-21605	1291	17	steel	steel	NOUN
inlawrev-21605	1291	18	m	m	NOUN
inlawrev-21605	1291	19	ills	ill	NOUN
inlawrev-21605	1291	20	can	can	AUX
inlawrev-21605	1291	21	claim	claim	VERB
inlawrev-21605	1291	22	the	the	DET
inlawrev-21605	1291	23	benefit	benefit	NOUN
inlawrev-21605	1291	24	of	of	ADP
inlawrev-21605	1291	25	pool	pool	NOUN
inlawrev-21605	1291	26	5	5	NUM
inlawrev-21605	1291	27	provided	provide	VERB
inlawrev-21605	1291	28	they	they	PRON
inlawrev-21605	1291	29	have	have	AUX
inlawrev-21605	1291	30	blast	blast	NOUN
inlawrev-21605	1291	31	furnaces	furnace	NOUN
inlawrev-21605	1291	32	in	in	ADP
inlawrev-21605	1291	33	indiana	indiana	PROPN
inlawrev-21605	1291	34	.	.	PUNCT
inlawrev-21605	1291	35	”	"	PUNCT
inlawrev-21605	1292	1	furthermore	furthermore	ADV
inlawrev-21605	1292	2	,	,	PUNCT
inlawrev-21605	1292	3	the	the	DET
inlawrev-21605	1292	4	tax	tax	NOUN
inlawrev-21605	1292	5	court	court	NOUN
inlawrev-21605	1292	6	explained	explain	VERB
inlawrev-21605	1292	7	that	that	SCONJ
inlawrev-21605	1292	8	entities	entity	NOUN
inlawrev-21605	1292	9	like322	like322	PROPN
inlawrev-21605	1292	10	ak	ak	PROPN
inlawrev-21605	1292	11	steel	steel	PROPN
inlawrev-21605	1292	12	can	can	AUX
inlawrev-21605	1292	13	still	still	ADV
inlawrev-21605	1292	14	receive	receive	VERB
inlawrev-21605	1292	15	tax	tax	NOUN
inlawrev-21605	1292	16	benefit	benefit	NOUN
inlawrev-21605	1292	17	through	through	ADP
inlawrev-21605	1292	18	a	a	DET
inlawrev-21605	1292	19	different	different	ADJ
inlawrev-21605	1292	20	channel	channel	NOUN
inlawrev-21605	1292	21	—	—	PUNCT
inlawrev-21605	1292	22	by	by	ADP
inlawrev-21605	1292	23	appealing	appeal	VERB
inlawrev-21605	1292	24	their	their	PRON
inlawrev-21605	1292	25	assessment	assessment	NOUN
inlawrev-21605	1292	26	and	and	CCONJ
inlawrev-21605	1292	27	demonstrating	demonstrate	VERB
inlawrev-21605	1292	28	that	that	SCONJ
inlawrev-21605	1292	29	their	their	PRON
inlawrev-21605	1292	30	personal	personal	ADJ
inlawrev-21605	1292	31	property	property	NOUN
inlawrev-21605	1292	32	suffers	suffer	VERB
inlawrev-21605	1292	33	from	from	ADP
inlawrev-21605	1292	34	abnormal	abnormal	ADJ
inlawrev-21605	1292	35	obsolescence	obsolescence	NOUN
inlawrev-21605	1292	36	.	.	PUNCT
inlawrev-21605	1293	1	ak	ak	PROPN
inlawrev-21605	1293	2	steel	steel	PROPN
inlawrev-21605	1293	3	then	then	ADV
inlawrev-21605	1293	4	asserted	assert	VERB
inlawrev-21605	1293	5	that	that	SCONJ
inlawrev-21605	1293	6	“	"	PUNCT
inlawrev-21605	1293	7	denying	deny	VERB
inlawrev-21605	1293	8	it	it	PRON
inlawrev-21605	1293	9	the	the	DET
inlawrev-21605	1293	10	use	use	NOUN
inlawrev-21605	1293	11	of	of	ADP
inlawrev-21605	1293	12	pool323	pool323	PROPN
inlawrev-21605	1293	13	5	5	NUM
inlawrev-21605	1293	14	solely	solely	ADV
inlawrev-21605	1293	15	on	on	ADP
inlawrev-21605	1293	16	the	the	DET
inlawrev-21605	1293	17	basis	basis	NOUN
inlawrev-21605	1293	18	that	that	SCONJ
inlawrev-21605	1293	19	its	its	PRON
inlawrev-21605	1293	20	blast	blast	NOUN
inlawrev-21605	1293	21	furnace	furnace	NOUN
inlawrev-21605	1293	22	is	be	AUX
inlawrev-21605	1293	23	not	not	PART
inlawrev-21605	1293	24	in	in	ADP
inlawrev-21605	1293	25	indiana	indiana	PROPN
inlawrev-21605	1293	26	violates	violate	VERB
inlawrev-21605	1293	27	its	its	PRON
inlawrev-21605	1293	28	right	right	NOUN
inlawrev-21605	1293	29	to	to	ADP
inlawrev-21605	1293	30	substantive	substantive	ADJ
inlawrev-21605	1293	31	due	due	ADJ
inlawrev-21605	1293	32	process	process	NOUN
inlawrev-21605	1293	33	.	.	PUNCT
inlawrev-21605	1293	34	”	"	PUNCT
inlawrev-21605	1294	1	however	however	ADV
inlawrev-21605	1294	2	,	,	PUNCT
inlawrev-21605	1294	3	the	the	DET
inlawrev-21605	1294	4	tax	tax	NOUN
inlawrev-21605	1294	5	court	court	NOUN
inlawrev-21605	1294	6	disagreed	disagree	VERB
inlawrev-21605	1294	7	and	and	CCONJ
inlawrev-21605	1294	8	found	find	VERB
inlawrev-21605	1294	9	the324	the324	PROPN
inlawrev-21605	1294	10	government	government	NOUN
inlawrev-21605	1294	11	’s	’s	PART
inlawrev-21605	1294	12	reason	reason	NOUN
inlawrev-21605	1294	13	for	for	ADP
inlawrev-21605	1294	14	passing	pass	VERB
inlawrev-21605	1294	15	the	the	DET
inlawrev-21605	1294	16	legislation	legislation	NOUN
inlawrev-21605	1294	17	was	be	AUX
inlawrev-21605	1294	18	neither	neither	CCONJ
inlawrev-21605	1294	19	arbitrary	arbitrary	ADJ
inlawrev-21605	1294	20	nor	nor	CCONJ
inlawrev-21605	1294	21	unreasonable	unreasonable	ADJ
inlawrev-21605	1294	22	.	.	PUNCT
inlawrev-21605	1295	1	therefore	therefore	ADV
inlawrev-21605	1295	2	,	,	PUNCT
inlawrev-21605	1295	3	the	the	DET
inlawrev-21605	1295	4	tax	tax	NOUN
inlawrev-21605	1295	5	court	court	NOUN
inlawrev-21605	1295	6	found	find	VERB
inlawrev-21605	1295	7	ak	ak	PROPN
inlawrev-21605	1295	8	steel	steel	PROPN
inlawrev-21605	1295	9	’s	’s	PART
inlawrev-21605	1295	10	substantive	substantive	ADJ
inlawrev-21605	1295	11	due325	due325	PROPN
inlawrev-21605	1295	12	process	process	NOUN
inlawrev-21605	1295	13	claim	claim	NOUN
inlawrev-21605	1295	14	must	must	AUX
inlawrev-21605	1295	15	fail	fail	VERB
inlawrev-21605	1295	16	.	.	PUNCT
inlawrev-21605	1296	1	next	next	ADV
inlawrev-21605	1296	2	,	,	PUNCT
inlawrev-21605	1296	3	ak	ak	PROPN
inlawrev-21605	1296	4	steel	steel	NOUN
inlawrev-21605	1296	5	argued	argue	VERB
inlawrev-21605	1296	6	the	the	DET
inlawrev-21605	1296	7	“	"	PUNCT
inlawrev-21605	1296	8	in	in	ADP
inlawrev-21605	1296	9	indiana	indiana	PROPN
inlawrev-21605	1296	10	”	"	PUNCT
inlawrev-21605	1296	11	language326	language326	PROPN
inlawrev-21605	1296	12	violated	violate	VERB
inlawrev-21605	1296	13	article	article	NOUN
inlawrev-21605	1296	14	4	4	NUM
inlawrev-21605	1296	15	,	,	PUNCT
inlawrev-21605	1296	16	section	section	NOUN
inlawrev-21605	1296	17	22	22	NUM
inlawrev-21605	1296	18	of	of	ADP
inlawrev-21605	1296	19	the	the	DET
inlawrev-21605	1296	20	indiana	indiana	PROPN
inlawrev-21605	1296	21	constitution	constitution	PROPN
inlawrev-21605	1296	22	because	because	SCONJ
inlawrev-21605	1296	23	ak	ak	PROPN
inlawrev-21605	1296	24	steel	steel	NOUN
inlawrev-21605	1296	25	was	be	AUX
inlawrev-21605	1296	26	the	the	DET
inlawrev-21605	1296	27	only	only	ADJ
inlawrev-21605	1296	28	affected	affected	ADJ
inlawrev-21605	1296	29	company	company	NOUN
inlawrev-21605	1296	30	.	.	PUNCT
inlawrev-21605	1297	1	the	the	DET
inlawrev-21605	1297	2	tax	tax	NOUN
inlawrev-21605	1297	3	court	court	NOUN
inlawrev-21605	1297	4	disagreed	disagree	VERB
inlawrev-21605	1297	5	and	and	CCONJ
inlawrev-21605	1297	6	found	find	VERB
inlawrev-21605	1297	7	the	the	DET
inlawrev-21605	1297	8	specified327	specified327	PROPN
inlawrev-21605	1297	9	class	class	NOUN
inlawrev-21605	1297	10	was	be	AUX
inlawrev-21605	1297	11	“	"	PUNCT
inlawrev-21605	1297	12	reasonably	reasonably	ADV
inlawrev-21605	1297	13	related	related	ADJ
inlawrev-21605	1297	14	to	to	ADP
inlawrev-21605	1297	15	carrying	carry	VERB
inlawrev-21605	1297	16	out	out	ADP
inlawrev-21605	1297	17	the	the	DET
inlawrev-21605	1297	18	[	[	X
inlawrev-21605	1297	19	indiana	indiana	X
inlawrev-21605	1297	20	]	]	X
inlawrev-21605	1297	21	legislature	legislature	NOUN
inlawrev-21605	1297	22	’s	’s	PART
inlawrev-21605	1297	23	legitimate	legitimate	ADJ
inlawrev-21605	1297	24	purpose	purpose	NOUN
inlawrev-21605	1297	25	for	for	ADP
inlawrev-21605	1297	26	creating	create	VERB
inlawrev-21605	1297	27	pool	pool	NOUN
inlawrev-21605	1297	28	5	5	NUM
inlawrev-21605	1297	29	.	.	PUNCT
inlawrev-21605	1297	30	”	"	PUNCT
inlawrev-21605	1298	1	328	328	NUM
inlawrev-21605	1298	2	finally	finally	ADV
inlawrev-21605	1298	3	,	,	PUNCT
inlawrev-21605	1298	4	ak	ak	PROPN
inlawrev-21605	1298	5	steel	steel	PROPN
inlawrev-21605	1298	6	argued	argue	VERB
inlawrev-21605	1298	7	the	the	DET
inlawrev-21605	1298	8	“	"	PUNCT
inlawrev-21605	1298	9	in	in	ADP
inlawrev-21605	1298	10	indiana	indiana	PROPN
inlawrev-21605	1298	11	”	"	PUNCT
inlawrev-21605	1298	12	language	language	NOUN
inlawrev-21605	1298	13	violated	violate	VERB
inlawrev-21605	1298	14	article	article	NOUN
inlawrev-21605	1298	15	10	10	NUM
inlawrev-21605	1298	16	,	,	PUNCT
inlawrev-21605	1298	17	section	section	NOUN
inlawrev-21605	1298	18	1	1	NUM
inlawrev-21605	1298	19	of	of	ADP
inlawrev-21605	1298	20	the	the	DET
inlawrev-21605	1298	21	indiana	indiana	PROPN
inlawrev-21605	1298	22	constitution	constitution	PROPN
inlawrev-21605	1298	23	.	.	PUNCT
inlawrev-21605	1299	1	the	the	DET
inlawrev-21605	1299	2	tax	tax	NOUN
inlawrev-21605	1299	3	court	court	NOUN
inlawrev-21605	1299	4	disagreed	disagree	VERB
inlawrev-21605	1299	5	and	and	CCONJ
inlawrev-21605	1299	6	found	find	VERB
inlawrev-21605	1299	7	ak329	ak329	PROPN
inlawrev-21605	1299	8	steel	steel	NOUN
inlawrev-21605	1299	9	was	be	AUX
inlawrev-21605	1299	10	simply	simply	ADV
inlawrev-21605	1299	11	restating	restate	VERB
inlawrev-21605	1299	12	their	their	PRON
inlawrev-21605	1299	13	equal	equal	ADJ
inlawrev-21605	1299	14	protection	protection	NOUN
inlawrev-21605	1299	15	argument	argument	NOUN
inlawrev-21605	1299	16	—	—	PUNCT
inlawrev-21605	1299	17	which	which	PRON
inlawrev-21605	1299	18	the	the	DET
inlawrev-21605	1299	19	tax	tax	NOUN
inlawrev-21605	1299	20	court	court	NOUN
inlawrev-21605	1299	21	had	have	AUX
inlawrev-21605	1299	22	already	already	ADV
inlawrev-21605	1299	23	rejected	reject	VERB
inlawrev-21605	1299	24	.	.	PUNCT
inlawrev-21605	1300	1	because	because	SCONJ
inlawrev-21605	1300	2	ak	ak	PROPN
inlawrev-21605	1300	3	steel	steel	NOUN
inlawrev-21605	1300	4	did	do	AUX
inlawrev-21605	1300	5	not	not	PART
inlawrev-21605	1300	6	show	show	VERB
inlawrev-21605	1300	7	the	the	DET
inlawrev-21605	1300	8	“	"	PUNCT
inlawrev-21605	1300	9	in	in	ADP
inlawrev-21605	1300	10	indiana	indiana	PROPN
inlawrev-21605	1300	11	”	"	PUNCT
inlawrev-21605	1300	12	language330	language330	PROPN
inlawrev-21605	1300	13	was	be	AUX
inlawrev-21605	1300	14	unconstitutional	unconstitutional	ADJ
inlawrev-21605	1300	15	,	,	PUNCT
inlawrev-21605	1300	16	the	the	DET
inlawrev-21605	1300	17	tax	tax	NOUN
inlawrev-21605	1300	18	court	court	NOUN
inlawrev-21605	1300	19	affirmed	affirm	VERB
inlawrev-21605	1300	20	the	the	DET
inlawrev-21605	1300	21	indiana	indiana	PROPN
inlawrev-21605	1300	22	board	board	PROPN
inlawrev-21605	1300	23	’s	’s	PART
inlawrev-21605	1300	24	final	final	ADJ
inlawrev-21605	1300	25	determination.331	determination.331	NOUN
inlawrev-21605	1300	26	9	9	NUM
inlawrev-21605	1300	27	.	.	PUNCT
inlawrev-21605	1300	28	lake	lake	PROPN
inlawrev-21605	1300	29	county	county	PROPN
inlawrev-21605	1300	30	trust	trust	PROPN
inlawrev-21605	1300	31	c	c	PROPN
inlawrev-21605	1300	32	o.	o.	PROPN
inlawrev-21605	1300	33	,	,	PUNCT
inlawrev-21605	1300	34	trust	trust	VERB
inlawrev-21605	1300	35	no	no	INTJ
inlawrev-21605	1300	36	.	.	NOUN
inlawrev-21605	1300	37	6	6	NUM
inlawrev-21605	1300	38	,	,	PUNCT
inlawrev-21605	1300	39	(	(	PUNCT
inlawrev-21605	1300	40	flowers	flower	NOUN
inlawrev-21605	1300	41	for	for	ADP
inlawrev-21605	1300	42	heaven	heaven	PROPN
inlawrev-21605	1300	43	,	,	PUNCT
inlawrev-21605	1300	44	inc	inc	PROPN
inlawrev-21605	1300	45	.	.	PROPN
inlawrev-21605	1300	46	)	)	PUNCT
inlawrev-21605	1301	1	v.	v.	ADP
inlawrev-21605	1301	2	st	st	PROPN
inlawrev-21605	1301	3	.	.	PROPN
inlawrev-21605	1301	4	joseph	joseph	PROPN
inlawrev-21605	1301	5	county	county	PROPN
inlawrev-21605	1301	6	assessor	assessor	NOUN
inlawrev-21605	1301	7	.	.	PUNCT
inlawrev-21605	1302	1	—	—	PUNCT
inlawrev-21605	1302	2	the	the	DET
inlawrev-21605	1302	3	trust	trust	NOUN
inlawrev-21605	1302	4	appealed	appeal	VERB
inlawrev-21605	1302	5	a	a	DET
inlawrev-21605	1302	6	final	final	ADJ
inlawrev-21605	1302	7	determination	determination	NOUN
inlawrev-21605	1302	8	of	of	ADP
inlawrev-21605	1302	9	the332	the332	PROPN
inlawrev-21605	1302	10	indiana	indiana	PROPN
inlawrev-21605	1302	11	board	board	PROPN
inlawrev-21605	1302	12	.	.	PUNCT
inlawrev-21605	1303	1	in	in	ADP
inlawrev-21605	1303	2	its	its	PRON
inlawrev-21605	1303	3	petition	petition	NOUN
inlawrev-21605	1303	4	,	,	PUNCT
inlawrev-21605	1303	5	the	the	DET
inlawrev-21605	1303	6	trust	trust	NOUN
inlawrev-21605	1303	7	requested	request	VERB
inlawrev-21605	1303	8	that	that	SCONJ
inlawrev-21605	1303	9	the	the	DET
inlawrev-21605	1303	10	indiana	indiana	PROPN
inlawrev-21605	1303	11	board333	board333	PROPN
inlawrev-21605	1303	12	prepare	prepare	VERB
inlawrev-21605	1303	13	the	the	DET
inlawrev-21605	1303	14	certified	certify	VERB
inlawrev-21605	1303	15	administrative	administrative	ADJ
inlawrev-21605	1303	16	record	record	NOUN
inlawrev-21605	1303	17	,	,	PUNCT
inlawrev-21605	1303	18	and	and	CCONJ
inlawrev-21605	1303	19	the	the	DET
inlawrev-21605	1303	20	trust	trust	NOUN
inlawrev-21605	1303	21	stated	state	VERB
inlawrev-21605	1303	22	it	it	PRON
inlawrev-21605	1303	23	would	would	AUX
inlawrev-21605	1303	24	file	file	VERB
inlawrev-21605	1303	25	the	the	DET
inlawrev-21605	1303	26	certified	certify	VERB
inlawrev-21605	1303	27	administrative	administrative	ADJ
inlawrev-21605	1303	28	record	record	NOUN
inlawrev-21605	1303	29	with	with	ADP
inlawrev-21605	1303	30	the	the	DET
inlawrev-21605	1303	31	tax	tax	NOUN
inlawrev-21605	1303	32	court	court	NOUN
inlawrev-21605	1303	33	within	within	ADP
inlawrev-21605	1303	34	thirty	thirty	NUM
inlawrev-21605	1303	35	days	day	NOUN
inlawrev-21605	1303	36	of	of	ADP
inlawrev-21605	1303	37	being	be	AUX
inlawrev-21605	1303	38	notified	notify	VERB
inlawrev-21605	1303	39	that	that	SCONJ
inlawrev-21605	1303	40	it	it	PRON
inlawrev-21605	1303	41	was	be	AUX
inlawrev-21605	1303	42	complete	complete	ADJ
inlawrev-21605	1303	43	—	—	PUNCT
inlawrev-21605	1303	44	as	as	SCONJ
inlawrev-21605	1303	45	required	require	VERB
inlawrev-21605	1303	46	by	by	ADP
inlawrev-21605	1303	47	tax	tax	NOUN
inlawrev-21605	1303	48	court	court	NOUN
inlawrev-21605	1303	49	rule	rule	NOUN
inlawrev-21605	1303	50	3(e	3(e	NUM
inlawrev-21605	1303	51	)	)	PUNCT
inlawrev-21605	1303	52	.	.	PUNCT
inlawrev-21605	1304	1	o	o	NOUN
inlawrev-21605	1305	1	n	n	CCONJ
inlawrev-21605	1305	2	m	m	VERB
inlawrev-21605	1305	3	ay	ay	NOUN
inlawrev-21605	1305	4	6,334	6,334	NUM
inlawrev-21605	1305	5	320	320	NUM
inlawrev-21605	1305	6	.	.	PUNCT
inlawrev-21605	1306	1	i	i	PRON
inlawrev-21605	1306	2	d.	d.	PROPN
inlawrev-21605	1306	3	at	at	ADP
inlawrev-21605	1306	4	417	417	NUM
inlawrev-21605	1306	5	-	-	SYM
inlawrev-21605	1306	6	18	18	NUM
inlawrev-21605	1306	7	.	.	NOUN
inlawrev-21605	1306	8	321	321	NUM
inlawrev-21605	1306	9	.	.	PUNCT
inlawrev-21605	1307	1	i	i	PRON
inlawrev-21605	1307	2	d.	d.	PROPN
inlawrev-21605	1307	3	at	at	ADP
inlawrev-21605	1307	4	418	418	NUM
inlawrev-21605	1307	5	.	.	PUNCT
inlawrev-21605	1308	1	322	322	NUM
inlawrev-21605	1308	2	.	.	PUNCT
inlawrev-21605	1309	1	i	i	PRON
inlawrev-21605	1309	2	d.	d.	PROPN
inlawrev-21605	1309	3	323	323	NUM
inlawrev-21605	1309	4	.	.	PUNCT
inlawrev-21605	1310	1	i	i	PRON
inlawrev-21605	1310	2	d.	d.	PROPN
inlawrev-21605	1310	3	at	at	ADP
inlawrev-21605	1310	4	419	419	NUM
inlawrev-21605	1310	5	.	.	PUNCT
inlawrev-21605	1311	1	324	324	NUM
inlawrev-21605	1311	2	.	.	PUNCT
inlawrev-21605	1312	1	i	i	PRON
inlawrev-21605	1312	2	d.	d.	PROPN
inlawrev-21605	1312	3	at	at	ADP
inlawrev-21605	1312	4	420	420	NUM
inlawrev-21605	1312	5	.	.	PUNCT
inlawrev-21605	1313	1	325	325	NUM
inlawrev-21605	1313	2	.	.	PUNCT
inlawrev-21605	1314	1	i	i	PRON
inlawrev-21605	1314	2	d.	d.	PROPN
inlawrev-21605	1314	3	326	326	NUM
inlawrev-21605	1314	4	.	.	PUNCT
inlawrev-21605	1315	1	i	i	PRON
inlawrev-21605	1315	2	d.	d.	PROPN
inlawrev-21605	1315	3	327	327	NUM
inlawrev-21605	1315	4	.	.	PUNCT
inlawrev-21605	1316	1	i	i	PRON
inlawrev-21605	1316	2	d.	d.	PROPN
inlawrev-21605	1316	3	at	at	ADP
inlawrev-21605	1316	4	420	420	NUM
inlawrev-21605	1316	5	-	-	SYM
inlawrev-21605	1316	6	21	21	NUM
inlawrev-21605	1316	7	.	.	PUNCT
inlawrev-21605	1317	1	328	328	NUM
inlawrev-21605	1317	2	.	.	PUNCT
inlawrev-21605	1318	1	i	i	PRON
inlawrev-21605	1318	2	d.	d.	PROPN
inlawrev-21605	1318	3	at	at	ADP
inlawrev-21605	1318	4	421	421	NUM
inlawrev-21605	1318	5	.	.	PUNCT
inlawrev-21605	1318	6	329	329	NUM
inlawrev-21605	1318	7	.	.	PUNCT
inlawrev-21605	1319	1	i	i	PRON
inlawrev-21605	1319	2	d.	d.	PROPN
inlawrev-21605	1319	3	330	330	NUM
inlawrev-21605	1319	4	.	.	PUNCT
inlawrev-21605	1320	1	i	i	PRON
inlawrev-21605	1320	2	d.	d.	PROPN
inlawrev-21605	1320	3	331	331	NUM
inlawrev-21605	1320	4	.	.	PUNCT
inlawrev-21605	1321	1	i	i	PRON
inlawrev-21605	1321	2	d.	d.	PROPN
inlawrev-21605	1321	3	at	at	ADP
inlawrev-21605	1321	4	422	422	NUM
inlawrev-21605	1321	5	.	.	PUNCT
inlawrev-21605	1322	1	332	332	NUM
inlawrev-21605	1322	2	.	.	PUNCT
inlawrev-21605	1323	1	66	66	NUM
inlawrev-21605	1323	2	n.e.3d	n.e.3d	VERB
inlawrev-21605	1323	3	630	630	NUM
inlawrev-21605	1323	4	(	(	PUNCT
inlawrev-21605	1323	5	ind	ind	NOUN
inlawrev-21605	1323	6	.	.	PUNCT
inlawrev-21605	1324	1	t.c	t.c	PROPN
inlawrev-21605	1324	2	.	.	PROPN
inlawrev-21605	1324	3	2016	2016	NUM
inlawrev-21605	1324	4	)	)	PUNCT
inlawrev-21605	1324	5	.	.	PUNCT
inlawrev-21605	1325	1	333	333	NUM
inlawrev-21605	1325	2	.	.	PUNCT
inlawrev-21605	1326	1	i	i	PRON
inlawrev-21605	1326	2	d.	d.	PROPN
inlawrev-21605	1326	3	at	at	ADP
inlawrev-21605	1326	4	630	630	NUM
inlawrev-21605	1326	5	.	.	PUNCT
inlawrev-21605	1327	1	334	334	NUM
inlawrev-21605	1327	2	.	.	PUNCT
inlawrev-21605	1328	1	i	i	PRON
inlawrev-21605	1328	2	d.	d.	PROPN
inlawrev-21605	1328	3	(	(	PUNCT
inlawrev-21605	1328	4	citing	cite	VERB
inlawrev-21605	1328	5	ind	ind	NOUN
inlawrev-21605	1328	6	.	.	PUNCT
inlawrev-21605	1329	1	tax	tax	PROPN
inlawrev-21605	1330	1	ct	ct	PROPN
inlawrev-21605	1330	2	.	.	PUNCT
inlawrev-21605	1331	1	r.	r.	PROPN
inlawrev-21605	1331	2	3(e	3(e	NUM
inlawrev-21605	1331	3	)	)	PUNCT
inlawrev-21605	1331	4	)	)	PUNCT
inlawrev-21605	1331	5	.	.	PUNCT
inlawrev-21605	1332	1	1432	1432	NUM
inlawrev-21605	1332	2	indiana	indiana	PROPN
inlawrev-21605	1332	3	law	law	PROPN
inlawrev-21605	1332	4	review	review	NOUN
inlawrev-21605	1332	5	[	[	X
inlawrev-21605	1332	6	vol	vol	NOUN
inlawrev-21605	1332	7	.	.	PUNCT
inlawrev-21605	1333	1	50:1403	50:1403	NUM
inlawrev-21605	1333	2	2016	2016	NUM
inlawrev-21605	1333	3	,	,	PUNCT
inlawrev-21605	1333	4	the	the	DET
inlawrev-21605	1333	5	indiana	indiana	PROPN
inlawrev-21605	1333	6	b	b	PROPN
inlawrev-21605	1333	7	oard	oard	PROPN
inlawrev-21605	1333	8	informed	inform	VERB
inlawrev-21605	1333	9	the	the	DET
inlawrev-21605	1333	10	trust	trust	NOUN
inlawrev-21605	1333	11	that	that	SCONJ
inlawrev-21605	1333	12	the	the	DET
inlawrev-21605	1333	13	certified	certify	VERB
inlawrev-21605	1333	14	administrative	administrative	ADJ
inlawrev-21605	1333	15	record	record	NOUN
inlawrev-21605	1333	16	was	be	AUX
inlawrev-21605	1333	17	complete	complete	ADJ
inlawrev-21605	1333	18	.	.	PUNCT
inlawrev-21605	1334	1	on	on	ADP
inlawrev-21605	1334	2	june	june	PROPN
inlawrev-21605	1334	3	23	23	NUM
inlawrev-21605	1334	4	,	,	PUNCT
inlawrev-21605	1334	5	2016	2016	NUM
inlawrev-21605	1334	6	,	,	PUNCT
inlawrev-21605	1334	7	both	both	DET
inlawrev-21605	1334	8	parties	party	NOUN
inlawrev-21605	1334	9	attended	attend	VERB
inlawrev-21605	1334	10	a	a	DET
inlawrev-21605	1334	11	case335	case335	PROPN
inlawrev-21605	1334	12	management	management	NOUN
inlawrev-21605	1334	13	conference	conference	NOUN
inlawrev-21605	1334	14	.	.	PUNCT
inlawrev-21605	1335	1	later	later	ADV
inlawrev-21605	1335	2	,	,	PUNCT
inlawrev-21605	1335	3	on	on	ADP
inlawrev-21605	1335	4	september	september	PROPN
inlawrev-21605	1335	5	1	1	NUM
inlawrev-21605	1335	6	,	,	PUNCT
inlawrev-21605	1335	7	2016	2016	NUM
inlawrev-21605	1335	8	,	,	PUNCT
inlawrev-21605	1335	9	“	"	PUNCT
inlawrev-21605	1335	10	the	the	DET
inlawrev-21605	1335	11	trust	trust	NOUN
inlawrev-21605	1335	12	filed	file	VERB
inlawrev-21605	1335	13	its	its	PRON
inlawrev-21605	1335	14	brief336	brief336	PROPN
inlawrev-21605	1335	15	on	on	ADP
inlawrev-21605	1335	16	the	the	DET
inlawrev-21605	1335	17	merits	merit	NOUN
inlawrev-21605	1335	18	,	,	PUNCT
inlawrev-21605	1335	19	but	but	CCONJ
inlawrev-21605	1335	20	it	it	PRON
inlawrev-21605	1335	21	had	have	AUX
inlawrev-21605	1335	22	not	not	PART
inlawrev-21605	1335	23	yet	yet	ADV
inlawrev-21605	1335	24	filed	file	VERB
inlawrev-21605	1335	25	the	the	DET
inlawrev-21605	1335	26	certified	certify	VERB
inlawrev-21605	1335	27	administrative	administrative	ADJ
inlawrev-21605	1335	28	record	record	NOUN
inlawrev-21605	1335	29	.	.	PUNCT
inlawrev-21605	1335	30	”	"	PUNCT
inlawrev-21605	1336	1	on337	on337	ADP
inlawrev-21605	1336	2	septem	septem	PROPN
inlawrev-21605	1336	3	ber	ber	PROPN
inlawrev-21605	1336	4	7	7	NUM
inlawrev-21605	1336	5	,	,	PUNCT
inlawrev-21605	1336	6	2016	2016	NUM
inlawrev-21605	1336	7	,	,	PUNCT
inlawrev-21605	1336	8	the	the	DET
inlawrev-21605	1336	9	assessor	assessor	NOUN
inlawrev-21605	1336	10	filed	file	VERB
inlawrev-21605	1336	11	a	a	DET
inlawrev-21605	1336	12	motion	motion	NOUN
inlawrev-21605	1336	13	to	to	PART
inlawrev-21605	1336	14	dismiss	dismiss	VERB
inlawrev-21605	1336	15	due	due	ADP
inlawrev-21605	1336	16	to	to	ADP
inlawrev-21605	1336	17	the	the	DET
inlawrev-21605	1336	18	untimely	untimely	ADJ
inlawrev-21605	1336	19	filing	filing	NOUN
inlawrev-21605	1336	20	of	of	ADP
inlawrev-21605	1336	21	the	the	DET
inlawrev-21605	1336	22	certified	certify	VERB
inlawrev-21605	1336	23	administrative	administrative	ADJ
inlawrev-21605	1336	24	record	record	NOUN
inlawrev-21605	1336	25	.	.	PUNCT
inlawrev-21605	1337	1	on	on	ADP
inlawrev-21605	1337	2	september	september	PROPN
inlawrev-21605	1337	3	13	13	NUM
inlawrev-21605	1337	4	,	,	PUNCT
inlawrev-21605	1337	5	2016	2016	NUM
inlawrev-21605	1337	6	,	,	PUNCT
inlawrev-21605	1337	7	the	the	DET
inlawrev-21605	1337	8	trust338	trust338	PROPN
inlawrev-21605	1337	9	responded	respond	VERB
inlawrev-21605	1337	10	to	to	ADP
inlawrev-21605	1337	11	the	the	DET
inlawrev-21605	1337	12	motion	motion	NOUN
inlawrev-21605	1337	13	and	and	CCONJ
inlawrev-21605	1337	14	filed	file	VERB
inlawrev-21605	1337	15	the	the	DET
inlawrev-21605	1337	16	certified	certify	VERB
inlawrev-21605	1337	17	administrative	administrative	ADJ
inlawrev-21605	1337	18	record.339	record.339	NOUN
inlawrev-21605	1337	19	the	the	DET
inlawrev-21605	1337	20	tax	tax	NOUN
inlawrev-21605	1337	21	court	court	NOUN
inlawrev-21605	1337	22	explained	explain	VERB
inlawrev-21605	1337	23	there	there	PRON
inlawrev-21605	1337	24	was	be	VERB
inlawrev-21605	1337	25	no	no	DET
inlawrev-21605	1337	26	dispute	dispute	NOUN
inlawrev-21605	1337	27	that	that	SCONJ
inlawrev-21605	1337	28	the	the	DET
inlawrev-21605	1337	29	trust	trust	NOUN
inlawrev-21605	1337	30	did	do	AUX
inlawrev-21605	1337	31	not	not	PART
inlawrev-21605	1337	32	timely	timely	ADV
inlawrev-21605	1337	33	file	file	VERB
inlawrev-21605	1337	34	the	the	DET
inlawrev-21605	1337	35	certified	certify	VERB
inlawrev-21605	1337	36	administrative	administrative	ADJ
inlawrev-21605	1337	37	record	record	NOUN
inlawrev-21605	1337	38	.	.	PUNCT
inlawrev-21605	1338	1	the	the	DET
inlawrev-21605	1338	2	dispositive	dispositive	ADJ
inlawrev-21605	1338	3	issue	issue	NOUN
inlawrev-21605	1338	4	before	before	ADP
inlawrev-21605	1338	5	the	the	DET
inlawrev-21605	1338	6	tax340	tax340	PROPN
inlawrev-21605	1338	7	court	court	NOUN
inlawrev-21605	1338	8	was	be	AUX
inlawrev-21605	1338	9	“	"	PUNCT
inlawrev-21605	1338	10	whether	whether	SCONJ
inlawrev-21605	1338	11	the	the	DET
inlawrev-21605	1338	12	assessor	assessor	NOUN
inlawrev-21605	1338	13	’s	’s	PART
inlawrev-21605	1338	14	motion	motion	NOUN
inlawrev-21605	1338	15	was	be	AUX
inlawrev-21605	1338	16	itself	itself	PRON
inlawrev-21605	1338	17	timely	timely	ADJ
inlawrev-21605	1338	18	.	.	PUNCT
inlawrev-21605	1338	19	”	"	PUNCT
inlawrev-21605	1339	1	the	the	DET
inlawrev-21605	1339	2	assessor341	assessor341	PROPN
inlawrev-21605	1339	3	argued	argue	VERB
inlawrev-21605	1339	4	that	that	SCONJ
inlawrev-21605	1339	5	“	"	PUNCT
inlawrev-21605	1339	6	its	its	PRON
inlawrev-21605	1339	7	objection	objection	NOUN
inlawrev-21605	1339	8	was	be	AUX
inlawrev-21605	1339	9	timely	timely	ADV
inlawrev-21605	1339	10	under	under	ADP
inlawrev-21605	1339	11	indiana	indiana	PROPN
inlawrev-21605	1339	12	trial	trial	NOUN
inlawrev-21605	1339	13	r	r	NOUN
inlawrev-21605	1339	14	ule	ule	NOUN
inlawrev-21605	1339	15	12(b	12(b	NUM
inlawrev-21605	1339	16	)	)	PUNCT
inlawrev-21605	1339	17	because	because	SCONJ
inlawrev-21605	1339	18	it	it	PRON
inlawrev-21605	1339	19	filed	file	VERB
inlawrev-21605	1339	20	its	its	PRON
inlawrev-21605	1339	21	m	m	NOUN
inlawrev-21605	1339	22	otion	otion	NOUN
inlawrev-21605	1339	23	within	within	ADP
inlawrev-21605	1339	24	20	20	NUM
inlawrev-21605	1339	25	days	day	NOUN
inlawrev-21605	1339	26	after	after	SCONJ
inlawrev-21605	1339	27	the	the	DET
inlawrev-21605	1339	28	trust	trust	NOUN
inlawrev-21605	1339	29	filed	file	VERB
inlawrev-21605	1339	30	its	its	PRON
inlawrev-21605	1339	31	brief	brief	NOUN
inlawrev-21605	1339	32	.	.	PUNCT
inlawrev-21605	1339	33	”	"	PUNCT
inlawrev-21605	1340	1	however	however	ADV
inlawrev-21605	1340	2	,	,	PUNCT
inlawrev-21605	1340	3	the	the	DET
inlawrev-21605	1340	4	tax342	tax342	PROPN
inlawrev-21605	1340	5	court	court	NOUN
inlawrev-21605	1340	6	explained	explain	VERB
inlawrev-21605	1340	7	that	that	SCONJ
inlawrev-21605	1340	8	a	a	DET
inlawrev-21605	1340	9	brief	brief	NOUN
inlawrev-21605	1340	10	is	be	AUX
inlawrev-21605	1340	11	not	not	PART
inlawrev-21605	1340	12	a	a	DET
inlawrev-21605	1340	13	pleading	pleading	NOUN
inlawrev-21605	1340	14	;	;	PUNCT
inlawrev-21605	1340	15	therefore	therefore	ADV
inlawrev-21605	1340	16	,	,	PUNCT
inlawrev-21605	1340	17	“	"	PUNCT
inlawrev-21605	1340	18	indiana	indiana	NOUN
inlawrev-21605	1340	19	trial	trial	NOUN
inlawrev-21605	1340	20	rule	rule	NOUN
inlawrev-21605	1340	21	12(b	12(b	NUM
inlawrev-21605	1340	22	)	)	PUNCT
inlawrev-21605	1340	23	does	do	AUX
inlawrev-21605	1340	24	not	not	PART
inlawrev-21605	1340	25	shelter	shelter	VERB
inlawrev-21605	1340	26	the	the	DET
inlawrev-21605	1340	27	assessor	assessor	NOUN
inlawrev-21605	1340	28	’s	’s	PART
inlawrev-21605	1340	29	objection	objection	NOUN
inlawrev-21605	1340	30	from	from	ADP
inlawrev-21605	1340	31	waiver	waiver	NOUN
inlawrev-21605	1340	32	.	.	PUNCT
inlawrev-21605	1340	33	”	"	PUNCT
inlawrev-21605	1341	1	further	far	ADV
inlawrev-21605	1341	2	,	,	PUNCT
inlawrev-21605	1341	3	the	the	DET
inlawrev-21605	1341	4	tax	tax	NOUN
inlawrev-21605	1341	5	court343	court343	PROPN
inlawrev-21605	1341	6	explained	explain	VERB
inlawrev-21605	1341	7	the	the	DET
inlawrev-21605	1341	8	indiana	indiana	PROPN
inlawrev-21605	1341	9	supreme	supreme	PROPN
inlawrev-21605	1341	10	court	court	PROPN
inlawrev-21605	1341	11	has	have	AUX
inlawrev-21605	1341	12	found	find	VERB
inlawrev-21605	1341	13	an	an	DET
inlawrev-21605	1341	14	objection	objection	NOUN
inlawrev-21605	1341	15	regarding	regard	VERB
inlawrev-21605	1341	16	a	a	DET
inlawrev-21605	1341	17	procedural	procedural	ADJ
inlawrev-21605	1341	18	prerequisite	prerequisite	NOUN
inlawrev-21605	1341	19	that	that	PRON
inlawrev-21605	1341	20	is	be	AUX
inlawrev-21605	1341	21	not	not	PART
inlawrev-21605	1341	22	filed	file	VERB
inlawrev-21605	1341	23	timely	timely	ADV
inlawrev-21605	1341	24	must	must	AUX
inlawrev-21605	1341	25	be	be	AUX
inlawrev-21605	1341	26	made	make	VERB
inlawrev-21605	1341	27	at	at	ADP
inlawrev-21605	1341	28	the	the	DET
inlawrev-21605	1341	29	“	"	PUNCT
inlawrev-21605	1341	30	earliest	early	ADJ
inlawrev-21605	1341	31	opportunity	opportunity	NOUN
inlawrev-21605	1341	32	.	.	PUNCT
inlawrev-21605	1341	33	”	"	PUNCT
inlawrev-21605	1342	1	the	the	DET
inlawrev-21605	1342	2	tax	tax	NOUN
inlawrev-21605	1342	3	court	court	NOUN
inlawrev-21605	1342	4	stated	state	VERB
inlawrev-21605	1342	5	that	that	SCONJ
inlawrev-21605	1342	6	“	"	PUNCT
inlawrev-21605	1342	7	it	it	PRON
inlawrev-21605	1342	8	follows	follow	VERB
inlawrev-21605	1342	9	that	that	SCONJ
inlawrev-21605	1342	10	the	the	DET
inlawrev-21605	1342	11	‘	'	PUNCT
inlawrev-21605	1342	12	earliest344	earliest344	NOUN
inlawrev-21605	1342	13	opportunity	opportunity	NOUN
inlawrev-21605	1342	14	’	'	PUNCT
inlawrev-21605	1342	15	to	to	PART
inlawrev-21605	1342	16	object	object	VERB
inlawrev-21605	1342	17	must	must	AUX
inlawrev-21605	1342	18	precede	precede	VERB
inlawrev-21605	1342	19	the	the	DET
inlawrev-21605	1342	20	furtherance	furtherance	NOUN
inlawrev-21605	1342	21	of	of	ADP
inlawrev-21605	1342	22	the	the	DET
inlawrev-21605	1342	23	merits	merit	NOUN
inlawrev-21605	1342	24	.	.	PUNCT
inlawrev-21605	1342	25	”	"	PUNCT
inlawrev-21605	1343	1	therefore,345	therefore,345	PUNCT
inlawrev-21605	1343	2	the	the	DET
inlawrev-21605	1343	3	tax	tax	NOUN
inlawrev-21605	1343	4	court	court	NOUN
inlawrev-21605	1343	5	found	find	VERB
inlawrev-21605	1343	6	“	"	PUNCT
inlawrev-21605	1343	7	an	an	DET
inlawrev-21605	1343	8	objection	objection	NOUN
inlawrev-21605	1343	9	to	to	ADP
inlawrev-21605	1343	10	the	the	DET
inlawrev-21605	1343	11	untimely	untimely	ADJ
inlawrev-21605	1343	12	filing	filing	NOUN
inlawrev-21605	1343	13	of	of	ADP
inlawrev-21605	1343	14	the	the	DET
inlawrev-21605	1343	15	certified	certify	VERB
inlawrev-21605	1343	16	administrative	administrative	ADJ
inlawrev-21605	1343	17	record	record	NOUN
inlawrev-21605	1343	18	in	in	ADP
inlawrev-21605	1343	19	an	an	DET
inlawrev-21605	1343	20	appeal	appeal	NOUN
inlawrev-21605	1343	21	from	from	ADP
inlawrev-21605	1343	22	a	a	DET
inlawrev-21605	1343	23	final	final	ADJ
inlawrev-21605	1343	24	determination	determination	NOUN
inlawrev-21605	1343	25	of	of	ADP
inlawrev-21605	1343	26	the	the	DET
inlawrev-21605	1343	27	indiana	indiana	PROPN
inlawrev-21605	1343	28	board	board	PROPN
inlawrev-21605	1343	29	must	must	AUX
inlawrev-21605	1343	30	itself	itself	PRON
inlawrev-21605	1343	31	be	be	AUX
inlawrev-21605	1343	32	filed	file	VERB
inlawrev-21605	1343	33	before	before	SCONJ
inlawrev-21605	1343	34	the	the	DET
inlawrev-21605	1343	35	merits	merit	NOUN
inlawrev-21605	1343	36	of	of	ADP
inlawrev-21605	1343	37	a	a	DET
inlawrev-21605	1343	38	case	case	NOUN
inlawrev-21605	1343	39	have	have	AUX
inlawrev-21605	1343	40	been	be	AUX
inlawrev-21605	1343	41	furthered	further	VERB
inlawrev-21605	1343	42	.	.	PUNCT
inlawrev-21605	1343	43	”346	”346	PUNCT
inlawrev-21605	1344	1	consequently	consequently	ADV
inlawrev-21605	1344	2	,	,	PUNCT
inlawrev-21605	1344	3	because	because	SCONJ
inlawrev-21605	1344	4	the	the	DET
inlawrev-21605	1344	5	assessor	assessor	NOUN
inlawrev-21605	1344	6	here	here	ADV
inlawrev-21605	1344	7	filed	file	VERB
inlawrev-21605	1344	8	the	the	DET
inlawrev-21605	1344	9	motion	motion	NOUN
inlawrev-21605	1344	10	after	after	SCONJ
inlawrev-21605	1344	11	the	the	DET
inlawrev-21605	1344	12	trust	trust	NOUN
inlawrev-21605	1344	13	filed	file	VERB
inlawrev-21605	1344	14	its	its	PRON
inlawrev-21605	1344	15	brief	brief	NOUN
inlawrev-21605	1344	16	,	,	PUNCT
inlawrev-21605	1344	17	thereby	thereby	ADV
inlawrev-21605	1344	18	furthering	further	VERB
inlawrev-21605	1344	19	the	the	DET
inlawrev-21605	1344	20	merits	merit	NOUN
inlawrev-21605	1344	21	of	of	ADP
inlawrev-21605	1344	22	the	the	DET
inlawrev-21605	1344	23	case	case	NOUN
inlawrev-21605	1344	24	,	,	PUNCT
inlawrev-21605	1344	25	the	the	DET
inlawrev-21605	1344	26	tax	tax	NOUN
inlawrev-21605	1344	27	court	court	NOUN
inlawrev-21605	1344	28	held	hold	VERB
inlawrev-21605	1344	29	the	the	DET
inlawrev-21605	1344	30	assessor	assessor	NOUN
inlawrev-21605	1344	31	waived	waive	VERB
inlawrev-21605	1344	32	its	its	PRON
inlawrev-21605	1344	33	objection	objection	NOUN
inlawrev-21605	1344	34	to	to	ADP
inlawrev-21605	1344	35	the	the	DET
inlawrev-21605	1344	36	untimely	untimely	ADJ
inlawrev-21605	1344	37	filing	filing	NOUN
inlawrev-21605	1344	38	of	of	ADP
inlawrev-21605	1344	39	the	the	DET
inlawrev-21605	1344	40	certified	certify	VERB
inlawrev-21605	1344	41	administrative	administrative	ADJ
inlawrev-21605	1344	42	record.347	record.347	ADJ
inlawrev-21605	1344	43	b.	b.	PROPN
inlawrev-21605	1344	44	sales	sale	NOUN
inlawrev-21605	1344	45	and	and	CCONJ
inlawrev-21605	1344	46	use	use	VERB
inlawrev-21605	1344	47	tax	tax	NOUN
inlawrev-21605	1344	48	1	1	NUM
inlawrev-21605	1344	49	.	.	PUNCT
inlawrev-21605	1345	1	m	m	PROPN
inlawrev-21605	1345	2	iller	iller	NOUN
inlawrev-21605	1345	3	pipeline	pipeline	NOUN
inlawrev-21605	1345	4	corporation	corporation	PROPN
inlawrev-21605	1345	5	v.	v.	PROPN
inlawrev-21605	1345	6	indiana	indiana	PROPN
inlawrev-21605	1345	7	department	department	PROPN
inlawrev-21605	1345	8	of	of	ADP
inlawrev-21605	1345	9	state	state	PROPN
inlawrev-21605	1345	10	revenue	revenue	NOUN
inlawrev-21605	1345	11	.	.	PUNCT
inlawrev-21605	1346	1	—	—	PUNCT
inlawrev-21605	1346	2	m	m	NOUN
inlawrev-21605	1346	3	iller	iller	NOUN
inlawrev-21605	1346	4	pipeline	pipeline	NOUN
inlawrev-21605	1346	5	filed	file	VERB
inlawrev-21605	1346	6	claims	claim	NOUN
inlawrev-21605	1346	7	with	with	ADP
inlawrev-21605	1346	8	the	the	DET
inlawrev-21605	1346	9	department	department	NOUN
inlawrev-21605	1346	10	seeking	seek	VERB
inlawrev-21605	1346	11	refunds348	refunds348	PROPN
inlawrev-21605	1346	12	of	of	ADP
inlawrev-21605	1346	13	sale	sale	NOUN
inlawrev-21605	1346	14	or	or	CCONJ
inlawrev-21605	1346	15	use	use	VERB
inlawrev-21605	1346	16	tax	tax	NOUN
inlawrev-21605	1346	17	on	on	ADP
inlawrev-21605	1346	18	certain	certain	ADJ
inlawrev-21605	1346	19	purchases	purchase	NOUN
inlawrev-21605	1346	20	made	make	VERB
inlawrev-21605	1346	21	in	in	ADP
inlawrev-21605	1346	22	2005	2005	NUM
inlawrev-21605	1346	23	,	,	PUNCT
inlawrev-21605	1346	24	2006	2006	NUM
inlawrev-21605	1346	25	,	,	PUNCT
inlawrev-21605	1346	26	and	and	CCONJ
inlawrev-21605	1346	27	2007	2007	NUM
inlawrev-21605	1346	28	.	.	PUNCT
inlawrev-21605	1347	1	the349	the349	PROPN
inlawrev-21605	1347	2	335	335	NUM
inlawrev-21605	1347	3	.	.	PUNCT
inlawrev-21605	1348	1	i	i	PRON
inlawrev-21605	1348	2	d.	d.	PROPN
inlawrev-21605	1348	3	336	336	NUM
inlawrev-21605	1348	4	.	.	PUNCT
inlawrev-21605	1349	1	i	i	PRON
inlawrev-21605	1349	2	d.	d.	PROPN
inlawrev-21605	1349	3	337	337	NUM
inlawrev-21605	1349	4	.	.	PUNCT
inlawrev-21605	1350	1	i	i	PRON
inlawrev-21605	1350	2	d.	d.	PROPN
inlawrev-21605	1350	3	338	338	NUM
inlawrev-21605	1350	4	.	.	PUNCT
inlawrev-21605	1351	1	i	i	PRON
inlawrev-21605	1351	2	d.	d.	PROPN
inlawrev-21605	1351	3	339	339	NUM
inlawrev-21605	1351	4	.	.	PUNCT
inlawrev-21605	1352	1	i	i	PRON
inlawrev-21605	1352	2	d.	d.	PROPN
inlawrev-21605	1352	3	at	at	ADP
inlawrev-21605	1352	4	630	630	NUM
inlawrev-21605	1352	5	-	-	SYM
inlawrev-21605	1352	6	31	31	NUM
inlawrev-21605	1352	7	.	.	PUNCT
inlawrev-21605	1353	1	340	340	NUM
inlawrev-21605	1353	2	.	.	PUNCT
inlawrev-21605	1354	1	i	i	PRON
inlawrev-21605	1354	2	d.	d.	PROPN
inlawrev-21605	1354	3	at	at	ADP
inlawrev-21605	1354	4	631	631	NUM
inlawrev-21605	1354	5	.	.	PUNCT
inlawrev-21605	1355	1	341	341	NUM
inlawrev-21605	1355	2	.	.	PUNCT
inlawrev-21605	1356	1	i	i	PRON
inlawrev-21605	1356	2	d.	d.	PROPN
inlawrev-21605	1356	3	342	342	NUM
inlawrev-21605	1356	4	.	.	PUNCT
inlawrev-21605	1357	1	i	i	PRON
inlawrev-21605	1357	2	d.	d.	PROPN
inlawrev-21605	1357	3	(	(	PUNCT
inlawrev-21605	1357	4	citing	cite	VERB
inlawrev-21605	1357	5	ind	ind	NOUN
inlawrev-21605	1357	6	.	.	PUNCT
inlawrev-21605	1358	1	r.	r.	PROPN
inlawrev-21605	1358	2	trial	trial	PROPN
inlawrev-21605	1358	3	p.	p.	PROPN
inlawrev-21605	1358	4	12(b	12(b	NUM
inlawrev-21605	1358	5	)	)	PUNCT
inlawrev-21605	1358	6	)	)	PUNCT
inlawrev-21605	1358	7	.	.	PUNCT
inlawrev-21605	1359	1	343	343	NUM
inlawrev-21605	1359	2	.	.	PUNCT
inlawrev-21605	1360	1	i	i	PRON
inlawrev-21605	1360	2	d.	d.	PROPN
inlawrev-21605	1360	3	344	344	NUM
inlawrev-21605	1360	4	.	.	PUNCT
inlawrev-21605	1361	1	see	see	VERB
inlawrev-21605	1361	2	packard	packard	PROPN
inlawrev-21605	1361	3	v.	v.	ADP
inlawrev-21605	1361	4	shoopman	shoopman	NOUN
inlawrev-21605	1361	5	,	,	PUNCT
inlawrev-21605	1361	6	852	852	NUM
inlawrev-21605	1361	7	n.e.2d	n.e.2d	NOUN
inlawrev-21605	1361	8	927	927	NUM
inlawrev-21605	1361	9	,	,	PUNCT
inlawrev-21605	1361	10	931	931	NUM
inlawrev-21605	1361	11	-	-	SYM
inlawrev-21605	1361	12	32	32	NUM
inlawrev-21605	1361	13	(	(	PUNCT
inlawrev-21605	1361	14	ind	ind	NOUN
inlawrev-21605	1361	15	.	.	PUNCT
inlawrev-21605	1361	16	2006	2006	NUM
inlawrev-21605	1361	17	)	)	PUNCT
inlawrev-21605	1361	18	.	.	PUNCT
inlawrev-21605	1362	1	345	345	NUM
inlawrev-21605	1362	2	.	.	PUNCT
inlawrev-21605	1363	1	lake	lake	PROPN
inlawrev-21605	1363	2	cty	cty	PROPN
inlawrev-21605	1363	3	.	.	PUNCT
inlawrev-21605	1364	1	tr	tr	VERB
inlawrev-21605	1364	2	.	.	PROPN
inlawrev-21605	1364	3	co.	co.	PROPN
inlawrev-21605	1364	4	,	,	PUNCT
inlawrev-21605	1364	5	66	66	NUM
inlawrev-21605	1364	6	n.e.3d	n.e.3d	NOUN
inlawrev-21605	1364	7	at	at	ADP
inlawrev-21605	1364	8	631	631	NUM
inlawrev-21605	1364	9	.	.	PUNCT
inlawrev-21605	1365	1	346	346	NUM
inlawrev-21605	1365	2	.	.	PUNCT
inlawrev-21605	1366	1	i	i	PRON
inlawrev-21605	1366	2	d.	d.	PROPN
inlawrev-21605	1366	3	(	(	PUNCT
inlawrev-21605	1366	4	emphasis	emphasis	NOUN
inlawrev-21605	1366	5	added	add	VERB
inlawrev-21605	1366	6	)	)	PUNCT
inlawrev-21605	1366	7	.	.	PUNCT
inlawrev-21605	1367	1	347	347	NUM
inlawrev-21605	1367	2	.	.	PUNCT
inlawrev-21605	1368	1	i	i	PRON
inlawrev-21605	1368	2	d.	d.	PROPN
inlawrev-21605	1368	3	348	348	NUM
inlawrev-21605	1368	4	.	.	PUNCT
inlawrev-21605	1369	1	52	52	NUM
inlawrev-21605	1369	2	n.e.3d	n.e.3d	NUM
inlawrev-21605	1369	3	973	973	NUM
inlawrev-21605	1369	4	(	(	PUNCT
inlawrev-21605	1369	5	ind	ind	NOUN
inlawrev-21605	1369	6	.	.	PUNCT
inlawrev-21605	1370	1	t.c	t.c	PROPN
inlawrev-21605	1370	2	.	.	PROPN
inlawrev-21605	1370	3	2016	2016	NUM
inlawrev-21605	1370	4	)	)	PUNCT
inlawrev-21605	1370	5	.	.	PUNCT
inlawrev-21605	1371	1	349	349	NUM
inlawrev-21605	1371	2	.	.	PUNCT
inlawrev-21605	1372	1	i	i	PRON
inlawrev-21605	1372	2	d.	d.	PROPN
inlawrev-21605	1372	3	at	at	ADP
inlawrev-21605	1372	4	975	975	NUM
inlawrev-21605	1372	5	.	.	PROPN
inlawrev-21605	1372	6	2017	2017	NUM
inlawrev-21605	1372	7	]	]	PUNCT
inlawrev-21605	1372	8	taxation	taxation	NOUN
inlawrev-21605	1372	9	1433	1433	NUM
inlawrev-21605	1372	10	department	department	NOUN
inlawrev-21605	1372	11	determined	determine	VERB
inlawrev-21605	1372	12	it	it	PRON
inlawrev-21605	1372	13	would	would	AUX
inlawrev-21605	1372	14	use	use	VERB
inlawrev-21605	1372	15	a	a	DET
inlawrev-21605	1372	16	statistical	statistical	ADJ
inlawrev-21605	1372	17	sample	sample	NOUN
inlawrev-21605	1372	18	method	method	NOUN
inlawrev-21605	1372	19	to	to	PART
inlawrev-21605	1372	20	determine	determine	VERB
inlawrev-21605	1372	21	the	the	DET
inlawrev-21605	1372	22	overall	overall	ADJ
inlawrev-21605	1372	23	liability	liability	NOUN
inlawrev-21605	1372	24	or	or	CCONJ
inlawrev-21605	1372	25	refund	refund	VERB
inlawrev-21605	1372	26	for	for	ADP
inlawrev-21605	1372	27	2006	2006	NUM
inlawrev-21605	1372	28	and	and	CCONJ
inlawrev-21605	1372	29	2007	2007	NUM
inlawrev-21605	1372	30	.	.	PUNCT
inlawrev-21605	1373	1	as	as	ADP
inlawrev-21605	1373	2	a	a	DET
inlawrev-21605	1373	3	result	result	NOUN
inlawrev-21605	1373	4	of	of	ADP
inlawrev-21605	1373	5	its	its	PRON
inlawrev-21605	1373	6	statistical350	statistical350	PROPN
inlawrev-21605	1373	7	sample	sample	NOUN
inlawrev-21605	1373	8	,	,	PUNCT
inlawrev-21605	1373	9	the	the	DET
inlawrev-21605	1373	10	department	department	NOUN
inlawrev-21605	1373	11	issued	issue	VERB
inlawrev-21605	1373	12	a	a	DET
inlawrev-21605	1373	13	proposed	propose	VERB
inlawrev-21605	1373	14	assessment	assessment	NOUN
inlawrev-21605	1373	15	totaling	total	VERB
inlawrev-21605	1373	16	$	$	SYM
inlawrev-21605	1373	17	84,647.96	84,647.96	NUM
inlawrev-21605	1373	18	for	for	ADP
inlawrev-21605	1373	19	2006	2006	NUM
inlawrev-21605	1373	20	and	and	CCONJ
inlawrev-21605	1373	21	2007	2007	NUM
inlawrev-21605	1373	22	.	.	PUNCT
inlawrev-21605	1374	1	m	m	PROPN
inlawrev-21605	1374	2	iller	iller	NOUN
inlawrev-21605	1374	3	pipeline	pipeline	NOUN
inlawrev-21605	1374	4	filed	file	VERB
inlawrev-21605	1374	5	another	another	DET
inlawrev-21605	1374	6	claim	claim	NOUN
inlawrev-21605	1374	7	seeking	seek	VERB
inlawrev-21605	1374	8	a	a	DET
inlawrev-21605	1374	9	refund	refund	NOUN
inlawrev-21605	1374	10	in	in	ADP
inlawrev-21605	1374	11	the351	the351	NOUN
inlawrev-21605	1374	12	amount	amount	NOUN
inlawrev-21605	1374	13	of	of	ADP
inlawrev-21605	1374	14	$	$	SYM
inlawrev-21605	1374	15	104,318.39	104,318.39	NUM
inlawrev-21605	1374	16	—	—	PUNCT
inlawrev-21605	1374	17	apparently	apparently	ADV
inlawrev-21605	1374	18	believing	believe	VERB
inlawrev-21605	1374	19	it	it	PRON
inlawrev-21605	1374	20	was	be	AUX
inlawrev-21605	1374	21	due	due	ADJ
inlawrev-21605	1374	22	a	a	DET
inlawrev-21605	1374	23	refund	refund	NOUN
inlawrev-21605	1374	24	of	of	ADP
inlawrev-21605	1374	25	$	$	SYM
inlawrev-21605	1374	26	19,670.43	19,670.43	NUM
inlawrev-21605	1374	27	for	for	ADP
inlawrev-21605	1374	28	2006	2006	NUM
inlawrev-21605	1374	29	and	and	CCONJ
inlawrev-21605	1374	30	2007	2007	NUM
inlawrev-21605	1374	31	.	.	PUNCT
inlawrev-21605	1375	1	the	the	DET
inlawrev-21605	1375	2	department	department	NOUN
inlawrev-21605	1375	3	denied	deny	VERB
inlawrev-21605	1375	4	the	the	DET
inlawrev-21605	1375	5	refund	refund	NOUN
inlawrev-21605	1375	6	claim	claim	NOUN
inlawrev-21605	1375	7	.	.	PUNCT
inlawrev-21605	1376	1	m	m	PROPN
inlawrev-21605	1376	2	iller	iller	NOUN
inlawrev-21605	1376	3	pipeline352	pipeline352	PROPN
inlawrev-21605	1376	4	353	353	NUM
inlawrev-21605	1376	5	appealed	appeal	VERB
inlawrev-21605	1376	6	to	to	ADP
inlawrev-21605	1376	7	the	the	DET
inlawrev-21605	1376	8	indiana	indiana	PROPN
inlawrev-21605	1376	9	tax	tax	PROPN
inlawrev-21605	1376	10	court.354	court.354	NOUN
inlawrev-21605	1376	11	on	on	ADP
inlawrev-21605	1376	12	appeal	appeal	NOUN
inlawrev-21605	1376	13	,	,	PUNCT
inlawrev-21605	1376	14	m	m	PROPN
inlawrev-21605	1376	15	iller	iller	NOUN
inlawrev-21605	1376	16	pipeline	pipeline	NOUN
inlawrev-21605	1376	17	challenged	challenge	VERB
inlawrev-21605	1376	18	“	"	PUNCT
inlawrev-21605	1376	19	the	the	DET
inlawrev-21605	1376	20	department	department	NOUN
inlawrev-21605	1376	21	’s	’s	PART
inlawrev-21605	1376	22	denial	denial	NOUN
inlawrev-21605	1376	23	of	of	ADP
inlawrev-21605	1376	24	its	its	PRON
inlawrev-21605	1376	25	m	m	NOUN
inlawrev-21605	1376	26	arch	arch	NOUN
inlawrev-21605	1376	27	24	24	NUM
inlawrev-21605	1376	28	,	,	PUNCT
inlawrev-21605	1376	29	2010	2010	NUM
inlawrev-21605	1376	30	refund	refund	NOUN
inlawrev-21605	1376	31	claim	claim	NOUN
inlawrev-21605	1376	32	,	,	PUNCT
inlawrev-21605	1376	33	”	"	PUNCT
inlawrev-21605	1376	34	and	and	CCONJ
inlawrev-21605	1376	35	“	"	PUNCT
inlawrev-21605	1376	36	the	the	DET
inlawrev-21605	1376	37	department	department	NOUN
inlawrev-21605	1376	38	’s	’s	PART
inlawrev-21605	1376	39	treatment	treatment	NOUN
inlawrev-21605	1376	40	of	of	ADP
inlawrev-21605	1376	41	29	29	NUM
inlawrev-21605	1376	42	transactions	transaction	NOUN
inlawrev-21605	1376	43	that	that	PRON
inlawrev-21605	1376	44	were	be	AUX
inlawrev-21605	1376	45	contained	contain	VERB
inlawrev-21605	1376	46	within	within	ADP
inlawrev-21605	1376	47	the	the	DET
inlawrev-21605	1376	48	audit	audit	NOUN
inlawrev-21605	1376	49	’s	’s	PART
inlawrev-21605	1376	50	statistical	statistical	ADJ
inlawrev-21605	1376	51	sample	sample	NOUN
inlawrev-21605	1376	52	.	.	PUNCT
inlawrev-21605	1376	53	”	"	PUNCT
inlawrev-21605	1377	1	m	m	PROPN
inlawrev-21605	1377	2	iller	iller	NOUN
inlawrev-21605	1377	3	pipeline	pipeline	NOUN
inlawrev-21605	1377	4	had355	had355	PROPN
inlawrev-21605	1377	5	grouped	group	VERB
inlawrev-21605	1377	6	its	its	PRON
inlawrev-21605	1377	7	arguments	argument	NOUN
inlawrev-21605	1377	8	into	into	ADP
inlawrev-21605	1377	9	eleven	eleven	NUM
inlawrev-21605	1377	10	discrete	discrete	ADJ
inlawrev-21605	1377	11	issues	issue	NOUN
inlawrev-21605	1377	12	,	,	PUNCT
inlawrev-21605	1377	13	and	and	CCONJ
inlawrev-21605	1377	14	the	the	DET
inlawrev-21605	1377	15	tax	tax	NOUN
inlawrev-21605	1377	16	court	court	NOUN
inlawrev-21605	1377	17	followed	follow	VERB
inlawrev-21605	1377	18	that	that	DET
inlawrev-21605	1377	19	organization	organization	NOUN
inlawrev-21605	1377	20	manner	manner	NOUN
inlawrev-21605	1377	21	.	.	PUNCT
inlawrev-21605	1378	1	first	first	ADV
inlawrev-21605	1378	2	,	,	PUNCT
inlawrev-21605	1378	3	m	m	PROPN
inlawrev-21605	1378	4	iller	iller	NOUN
inlawrev-21605	1378	5	pipeline	pipeline	NOUN
inlawrev-21605	1378	6	presented	present	VERB
inlawrev-21605	1378	7	documentation	documentation	NOUN
inlawrev-21605	1378	8	that	that	SCONJ
inlawrev-21605	1378	9	it	it	PRON
inlawrev-21605	1378	10	paid	pay	VERB
inlawrev-21605	1378	11	use	use	NOUN
inlawrev-21605	1378	12	tax	tax	NOUN
inlawrev-21605	1378	13	on	on	ADP
inlawrev-21605	1378	14	two	two	NUM
inlawrev-21605	1378	15	transactions	transaction	NOUN
inlawrev-21605	1378	16	twice	twice	ADV
inlawrev-21605	1378	17	.	.	PUNCT
inlawrev-21605	1379	1	the	the	DET
inlawrev-21605	1379	2	department	department	NOUN
inlawrev-21605	1379	3	argued	argue	VERB
inlawrev-21605	1379	4	m	m	PROPN
inlawrev-21605	1379	5	iller	iller	NOUN
inlawrev-21605	1379	6	pipeline	pipeline	NOUN
inlawrev-21605	1379	7	did356	did356	NOUN
inlawrev-21605	1379	8	not	not	PART
inlawrev-21605	1379	9	present	present	VERB
inlawrev-21605	1379	10	any	any	DET
inlawrev-21605	1379	11	evidence	evidence	NOUN
inlawrev-21605	1379	12	to	to	PART
inlawrev-21605	1379	13	show	show	VERB
inlawrev-21605	1379	14	they	they	PRON
inlawrev-21605	1379	15	did	do	AUX
inlawrev-21605	1379	16	not	not	PART
inlawrev-21605	1379	17	later	later	ADV
inlawrev-21605	1379	18	credit	credit	VERB
inlawrev-21605	1379	19	itself	itself	PRON
inlawrev-21605	1379	20	for	for	ADP
inlawrev-21605	1379	21	the	the	DET
inlawrev-21605	1379	22	erroneous	erroneous	ADJ
inlawrev-21605	1379	23	tax	tax	NOUN
inlawrev-21605	1379	24	payments	payment	NOUN
inlawrev-21605	1379	25	.	.	PUNCT
inlawrev-21605	1380	1	the	the	DET
inlawrev-21605	1380	2	tax	tax	NOUN
inlawrev-21605	1380	3	court	court	NOUN
inlawrev-21605	1380	4	found	find	VERB
inlawrev-21605	1380	5	m	m	PROPN
inlawrev-21605	1380	6	iller	iller	NOUN
inlawrev-21605	1380	7	pipeline	pipeline	NOUN
inlawrev-21605	1380	8	had	have	AUX
inlawrev-21605	1380	9	rebutted	rebut	VERB
inlawrev-21605	1380	10	the357	the357	PROPN
inlawrev-21605	1380	11	department	department	NOUN
inlawrev-21605	1380	12	’s	’s	PART
inlawrev-21605	1380	13	prima	prima	PROPN
inlawrev-21605	1380	14	facie	facie	PROPN
inlawrev-21605	1380	15	evidence	evidence	NOUN
inlawrev-21605	1380	16	,	,	PUNCT
inlawrev-21605	1380	17	and	and	CCONJ
inlawrev-21605	1380	18	the	the	DET
inlawrev-21605	1380	19	department	department	NOUN
inlawrev-21605	1380	20	had	have	VERB
inlawrev-21605	1380	21	the	the	DET
inlawrev-21605	1380	22	burden	burden	NOUN
inlawrev-21605	1380	23	to	to	PART
inlawrev-21605	1380	24	present	present	ADJ
inlawrev-21605	1380	25	evidence	evidence	NOUN
inlawrev-21605	1380	26	that	that	PRON
inlawrev-21605	1380	27	demonstrated	demonstrate	VERB
inlawrev-21605	1380	28	m	m	PROPN
inlawrev-21605	1380	29	iller	iller	NOUN
inlawrev-21605	1380	30	pipeline	pipeline	NOUN
inlawrev-21605	1380	31	had	have	AUX
inlawrev-21605	1380	32	already	already	ADV
inlawrev-21605	1380	33	credited	credit	VERB
inlawrev-21605	1380	34	itself	itself	PRON
inlawrev-21605	1380	35	for	for	ADP
inlawrev-21605	1380	36	the	the	DET
inlawrev-21605	1380	37	erroneous	erroneous	ADJ
inlawrev-21605	1380	38	payments	payment	NOUN
inlawrev-21605	1380	39	.	.	PUNCT
inlawrev-21605	1381	1	the	the	DET
inlawrev-21605	1381	2	tax	tax	NOUN
inlawrev-21605	1381	3	court	court	NOUN
inlawrev-21605	1381	4	determined	determine	VERB
inlawrev-21605	1381	5	the	the	DET
inlawrev-21605	1381	6	department	department	NOUN
inlawrev-21605	1381	7	did	do	AUX
inlawrev-21605	1381	8	not358	not358	NOUN
inlawrev-21605	1381	9	produce	produce	VERB
inlawrev-21605	1381	10	such	such	ADJ
inlawrev-21605	1381	11	evidence	evidence	NOUN
inlawrev-21605	1381	12	;	;	PUNCT
inlawrev-21605	1381	13	therefore	therefore	ADV
inlawrev-21605	1381	14	,	,	PUNCT
inlawrev-21605	1381	15	the	the	DET
inlawrev-21605	1381	16	tax	tax	NOUN
inlawrev-21605	1381	17	court	court	NOUN
inlawrev-21605	1381	18	reversed	reverse	VERB
inlawrev-21605	1381	19	the	the	DET
inlawrev-21605	1381	20	department	department	NOUN
inlawrev-21605	1381	21	’s	’s	PART
inlawrev-21605	1381	22	proposed	propose	VERB
inlawrev-21605	1381	23	assessments	assessment	NOUN
inlawrev-21605	1381	24	on	on	ADP
inlawrev-21605	1381	25	that	that	DET
inlawrev-21605	1381	26	issue	issue	NOUN
inlawrev-21605	1381	27	.	.	PUNCT
inlawrev-21605	1382	1	359	359	NUM
inlawrev-21605	1382	2	next	next	ADV
inlawrev-21605	1382	3	,	,	PUNCT
inlawrev-21605	1382	4	m	m	PROPN
inlawrev-21605	1382	5	iller	iller	NOUN
inlawrev-21605	1382	6	pipeline	pipeline	NOUN
inlawrev-21605	1382	7	argued	argue	VERB
inlawrev-21605	1382	8	it	it	PRON
inlawrev-21605	1382	9	erroneously	erroneously	ADV
inlawrev-21605	1382	10	remitted	remit	VERB
inlawrev-21605	1382	11	use	use	NOUN
inlawrev-21605	1382	12	tax	tax	NOUN
inlawrev-21605	1382	13	on	on	ADP
inlawrev-21605	1382	14	a	a	DET
inlawrev-21605	1382	15	“	"	PUNCT
inlawrev-21605	1382	16	casual	casual	ADJ
inlawrev-21605	1382	17	sale	sale	NOUN
inlawrev-21605	1382	18	”	"	PUNCT
inlawrev-21605	1382	19	—	—	PUNCT
inlawrev-21605	1382	20	which	which	PRON
inlawrev-21605	1382	21	is	be	AUX
inlawrev-21605	1382	22	not	not	PART
inlawrev-21605	1382	23	subject	subject	ADJ
inlawrev-21605	1382	24	to	to	ADP
inlawrev-21605	1382	25	taxation	taxation	NOUN
inlawrev-21605	1382	26	.	.	PUNCT
inlawrev-21605	1383	1	the	the	DET
inlawrev-21605	1383	2	department	department	NOUN
inlawrev-21605	1383	3	argued	argue	VERB
inlawrev-21605	1383	4	m	m	PROPN
inlawrev-21605	1383	5	iller	iller	NOUN
inlawrev-21605	1383	6	pipeline360	pipeline360	PROPN
inlawrev-21605	1383	7	did	do	AUX
inlawrev-21605	1383	8	not	not	PART
inlawrev-21605	1383	9	support	support	VERB
inlawrev-21605	1383	10	its	its	PRON
inlawrev-21605	1383	11	claim	claim	NOUN
inlawrev-21605	1383	12	that	that	SCONJ
inlawrev-21605	1383	13	the	the	DET
inlawrev-21605	1383	14	transaction	transaction	NOUN
inlawrev-21605	1383	15	was	be	AUX
inlawrev-21605	1383	16	a	a	DET
inlawrev-21605	1383	17	casual	casual	ADJ
inlawrev-21605	1383	18	sale	sale	NOUN
inlawrev-21605	1383	19	.	.	PUNCT
inlawrev-21605	1384	1	the	the	DET
inlawrev-21605	1384	2	tax	tax	NOUN
inlawrev-21605	1384	3	court361	court361	PROPN
inlawrev-21605	1384	4	disagreed	disagree	VERB
inlawrev-21605	1384	5	and	and	CCONJ
inlawrev-21605	1384	6	found	find	VERB
inlawrev-21605	1384	7	m	m	PROPN
inlawrev-21605	1384	8	iller	iller	NOUN
inlawrev-21605	1384	9	pipeline	pipeline	NOUN
inlawrev-21605	1384	10	had	have	AUX
inlawrev-21605	1384	11	demonstrated	demonstrate	VERB
inlawrev-21605	1384	12	that	that	SCONJ
inlawrev-21605	1384	13	it	it	PRON
inlawrev-21605	1384	14	erroneously	erroneously	ADV
inlawrev-21605	1384	15	paid	pay	VERB
inlawrev-21605	1384	16	use	use	NOUN
inlawrev-21605	1384	17	tax	tax	NOUN
inlawrev-21605	1384	18	on	on	ADP
inlawrev-21605	1384	19	the	the	DET
inlawrev-21605	1384	20	“	"	PUNCT
inlawrev-21605	1384	21	casual	casual	ADJ
inlawrev-21605	1384	22	sale	sale	NOUN
inlawrev-21605	1384	23	”	"	PUNCT
inlawrev-21605	1384	24	transaction	transaction	NOUN
inlawrev-21605	1384	25	.	.	PUNCT
inlawrev-21605	1385	1	m	m	PROPN
inlawrev-21605	1385	2	iller	iller	NOUN
inlawrev-21605	1385	3	pipeline	pipeline	NOUN
inlawrev-21605	1385	4	then	then	ADV
inlawrev-21605	1385	5	argued	argue	VERB
inlawrev-21605	1385	6	the	the	DET
inlawrev-21605	1385	7	department362	department362	PROPN
inlawrev-21605	1385	8	improperly	improperly	ADV
inlawrev-21605	1385	9	concluded	conclude	VERB
inlawrev-21605	1385	10	m	m	PROPN
inlawrev-21605	1385	11	iller	iller	NOUN
inlawrev-21605	1385	12	pipeline	pipeline	NOUN
inlawrev-21605	1385	13	should	should	AUX
inlawrev-21605	1385	14	have	have	AUX
inlawrev-21605	1385	15	remitted	remit	VERB
inlawrev-21605	1385	16	use	use	NOUN
inlawrev-21605	1385	17	tax	tax	NOUN
inlawrev-21605	1385	18	on	on	ADP
inlawrev-21605	1385	19	items	item	NOUN
inlawrev-21605	1385	20	it	it	PRON
inlawrev-21605	1385	21	won	win	VERB
inlawrev-21605	1385	22	at	at	ADP
inlawrev-21605	1385	23	a	a	DET
inlawrev-21605	1385	24	silent	silent	ADJ
inlawrev-21605	1385	25	auction	auction	NOUN
inlawrev-21605	1385	26	—	—	PUNCT
inlawrev-21605	1385	27	which	which	PRON
inlawrev-21605	1385	28	had	have	AUX
inlawrev-21605	1385	29	been	be	AUX
inlawrev-21605	1385	30	donated	donate	VERB
inlawrev-21605	1385	31	to	to	PART
inlawrev-21605	1385	32	distribution	distribution	NOUN
inlawrev-21605	1385	33	contractors.363	contractors.363	NOUN
inlawrev-21605	1385	34	m	m	VERB
inlawrev-21605	1385	35	iller	iller	NOUN
inlawrev-21605	1385	36	pipeline	pipeline	NOUN
inlawrev-21605	1385	37	thus	thus	ADV
inlawrev-21605	1385	38	argued	argue	VERB
inlawrev-21605	1385	39	that	that	SCONJ
inlawrev-21605	1385	40	because	because	SCONJ
inlawrev-21605	1385	41	d	d	NUM
inlawrev-21605	1385	42	istribution	istribution	NOUN
inlawrev-21605	1385	43	contractors	contractor	NOUN
inlawrev-21605	1385	44	’	'	PUNCT
inlawrev-21605	1385	45	acquisition	acquisition	NOUN
inlawrev-21605	1385	46	of	of	ADP
inlawrev-21605	1385	47	the	the	DET
inlawrev-21605	1385	48	items	item	NOUN
inlawrev-21605	1385	49	was	be	AUX
inlawrev-21605	1385	50	never	never	ADV
inlawrev-21605	1385	51	subject	subject	ADJ
inlawrev-21605	1385	52	to	to	ADP
inlawrev-21605	1385	53	sales	sale	NOUN
inlawrev-21605	1385	54	tax	tax	NOUN
inlawrev-21605	1385	55	,	,	PUNCT
inlawrev-21605	1385	56	m	m	PROPN
inlawrev-21605	1385	57	iller	iller	NOUN
inlawrev-21605	1385	58	pipeline	pipeline	NOUN
inlawrev-21605	1385	59	’s	’s	PART
inlawrev-21605	1385	60	subsequent	subsequent	ADJ
inlawrev-21605	1385	61	purchase	purchase	NOUN
inlawrev-21605	1385	62	of	of	ADP
inlawrev-21605	1385	63	the	the	DET
inlawrev-21605	1385	64	items	item	NOUN
inlawrev-21605	1385	65	was	be	AUX
inlawrev-21605	1385	66	not	not	PART
inlawrev-21605	1385	67	subject	subject	ADJ
inlawrev-21605	1385	68	to	to	ADP
inlawrev-21605	1385	69	use	use	VERB
inlawrev-21605	1385	70	tax	tax	NOUN
inlawrev-21605	1385	71	.	.	PUNCT
inlawrev-21605	1386	1	the	the	DET
inlawrev-21605	1386	2	tax	tax	NOUN
inlawrev-21605	1386	3	court	court	NOUN
inlawrev-21605	1386	4	found	find	VERB
inlawrev-21605	1386	5	the	the	DET
inlawrev-21605	1386	6	department364	department364	PROPN
inlawrev-21605	1386	7	350	350	NUM
inlawrev-21605	1386	8	.	.	PUNCT
inlawrev-21605	1387	1	i	i	PRON
inlawrev-21605	1387	2	d.	d.	PROPN
inlawrev-21605	1387	3	351	351	NUM
inlawrev-21605	1387	4	.	.	PUNCT
inlawrev-21605	1388	1	i	i	PRON
inlawrev-21605	1388	2	d.	d.	PROPN
inlawrev-21605	1388	3	at	at	ADP
inlawrev-21605	1388	4	976	976	NUM
inlawrev-21605	1388	5	.	.	PUNCT
inlawrev-21605	1389	1	352	352	NUM
inlawrev-21605	1389	2	.	.	PUNCT
inlawrev-21605	1390	1	i	i	PRON
inlawrev-21605	1390	2	d.	d.	PROPN
inlawrev-21605	1390	3	353	353	NUM
inlawrev-21605	1390	4	.	.	PUNCT
inlawrev-21605	1391	1	i	i	PRON
inlawrev-21605	1391	2	d.	d.	PROPN
inlawrev-21605	1391	3	354	354	NUM
inlawrev-21605	1391	4	.	.	PUNCT
inlawrev-21605	1392	1	i	i	PRON
inlawrev-21605	1392	2	d.	d.	PROPN
inlawrev-21605	1392	3	355	355	NUM
inlawrev-21605	1392	4	.	.	PUNCT
inlawrev-21605	1393	1	i	i	PRON
inlawrev-21605	1393	2	d.	d.	PROPN
inlawrev-21605	1393	3	at	at	ADP
inlawrev-21605	1393	4	977	977	NUM
inlawrev-21605	1393	5	.	.	PUNCT
inlawrev-21605	1394	1	356	356	NUM
inlawrev-21605	1394	2	.	.	PUNCT
inlawrev-21605	1395	1	i	i	PRON
inlawrev-21605	1395	2	d.	d.	PROPN
inlawrev-21605	1395	3	357	357	NUM
inlawrev-21605	1395	4	.	.	PUNCT
inlawrev-21605	1396	1	i	i	PRON
inlawrev-21605	1396	2	d.	d.	PROPN
inlawrev-21605	1396	3	at	at	ADP
inlawrev-21605	1396	4	978	978	NUM
inlawrev-21605	1396	5	.	.	PUNCT
inlawrev-21605	1397	1	358	358	NUM
inlawrev-21605	1397	2	.	.	PUNCT
inlawrev-21605	1398	1	i	i	PRON
inlawrev-21605	1398	2	d.	d.	PROPN
inlawrev-21605	1398	3	at	at	ADP
inlawrev-21605	1398	4	977	977	NUM
inlawrev-21605	1398	5	-	-	SYM
inlawrev-21605	1398	6	78	78	NUM
inlawrev-21605	1398	7	.	.	PUNCT
inlawrev-21605	1399	1	359	359	NUM
inlawrev-21605	1399	2	.	.	PUNCT
inlawrev-21605	1400	1	i	i	PRON
inlawrev-21605	1400	2	d.	d.	PROPN
inlawrev-21605	1400	3	at	at	ADP
inlawrev-21605	1400	4	978	978	NUM
inlawrev-21605	1400	5	.	.	PUNCT
inlawrev-21605	1401	1	360	360	NUM
inlawrev-21605	1401	2	.	.	PUNCT
inlawrev-21605	1402	1	i	i	PRON
inlawrev-21605	1402	2	d.	d.	PROPN
inlawrev-21605	1402	3	361	361	NUM
inlawrev-21605	1402	4	.	.	PUNCT
inlawrev-21605	1403	1	i	i	PRON
inlawrev-21605	1403	2	d.	d.	PROPN
inlawrev-21605	1403	3	at	at	ADP
inlawrev-21605	1403	4	979	979	NUM
inlawrev-21605	1403	5	.	.	PUNCT
inlawrev-21605	1404	1	362	362	NUM
inlawrev-21605	1404	2	.	.	PUNCT
inlawrev-21605	1405	1	i	i	PRON
inlawrev-21605	1405	2	d.	d.	PROPN
inlawrev-21605	1405	3	363	363	NUM
inlawrev-21605	1405	4	.	.	PUNCT
inlawrev-21605	1406	1	i	i	PRON
inlawrev-21605	1406	2	d.	d.	PROPN
inlawrev-21605	1406	3	364	364	NUM
inlawrev-21605	1406	4	.	.	PUNCT
inlawrev-21605	1407	1	i	i	PRON
inlawrev-21605	1407	2	d.	d.	PROPN
inlawrev-21605	1407	3	1434	1434	NUM
inlawrev-21605	1407	4	indiana	indiana	PROPN
inlawrev-21605	1407	5	law	law	PROPN
inlawrev-21605	1407	6	review	review	NOUN
inlawrev-21605	1408	1	[	[	X
inlawrev-21605	1408	2	vol	vol	NOUN
inlawrev-21605	1408	3	.	.	PUNCT
inlawrev-21605	1409	1	50:1403	50:1403	NUM
inlawrev-21605	1409	2	failed	fail	VERB
inlawrev-21605	1409	3	to	to	PART
inlawrev-21605	1409	4	rebut	rebut	VERB
inlawrev-21605	1409	5	m	m	PROPN
inlawrev-21605	1409	6	iller	iller	NOUN
inlawrev-21605	1409	7	pipeline	pipeline	NOUN
inlawrev-21605	1409	8	’s	’s	PART
inlawrev-21605	1409	9	showing	showing	NOUN
inlawrev-21605	1409	10	and	and	CCONJ
inlawrev-21605	1409	11	reversed	reverse	VERB
inlawrev-21605	1409	12	the	the	DET
inlawrev-21605	1409	13	departm	departm	PROPN
inlawrev-21605	1409	14	ent	ent	NOUN
inlawrev-21605	1409	15	on	on	ADP
inlawrev-21605	1409	16	this	this	DET
inlawrev-21605	1409	17	issue.365	issue.365	NOUN
inlawrev-21605	1409	18	next	next	ADV
inlawrev-21605	1409	19	,	,	PUNCT
inlawrev-21605	1409	20	m	m	PROPN
inlawrev-21605	1409	21	iller	iller	NOUN
inlawrev-21605	1409	22	pipeline	pipeline	NOUN
inlawrev-21605	1409	23	argued	argue	VERB
inlawrev-21605	1409	24	the	the	DET
inlawrev-21605	1409	25	department	department	NOUN
inlawrev-21605	1409	26	,	,	PUNCT
inlawrev-21605	1409	27	for	for	ADP
inlawrev-21605	1409	28	its	its	PRON
inlawrev-21605	1409	29	statistical	statistical	ADJ
inlawrev-21605	1409	30	sample	sample	NOUN
inlawrev-21605	1409	31	,	,	PUNCT
inlawrev-21605	1409	32	deemed	deem	VERB
inlawrev-21605	1409	33	four	four	NUM
inlawrev-21605	1409	34	lost	lost	ADJ
inlawrev-21605	1409	35	invoices	invoice	NOUN
inlawrev-21605	1409	36	as	as	ADP
inlawrev-21605	1409	37	entirely	entirely	ADV
inlawrev-21605	1409	38	taxable	taxable	ADJ
inlawrev-21605	1409	39	.	.	PUNCT
inlawrev-21605	1410	1	m	m	PROPN
inlawrev-21605	1410	2	iller	iller	NOUN
inlawrev-21605	1410	3	pipeline	pipeline	NOUN
inlawrev-21605	1410	4	later	later	ADV
inlawrev-21605	1410	5	found	find	VERB
inlawrev-21605	1410	6	the366	the366	PROPN
inlawrev-21605	1410	7	four	four	NUM
inlawrev-21605	1410	8	invoices	invoice	NOUN
inlawrev-21605	1410	9	,	,	PUNCT
inlawrev-21605	1410	10	but	but	CCONJ
inlawrev-21605	1410	11	the	the	DET
inlawrev-21605	1410	12	department	department	NOUN
inlawrev-21605	1410	13	argued	argue	VERB
inlawrev-21605	1410	14	m	m	PROPN
inlawrev-21605	1410	15	iller	iller	NOUN
inlawrev-21605	1410	16	pipeline	pipeline	NOUN
inlawrev-21605	1410	17	“	"	PUNCT
inlawrev-21605	1410	18	was	be	AUX
inlawrev-21605	1410	19	prohibited	prohibit	VERB
inlawrev-21605	1410	20	from	from	ADP
inlawrev-21605	1410	21	presenting	present	VERB
inlawrev-21605	1410	22	those	those	DET
inlawrev-21605	1410	23	four	four	NUM
inlawrev-21605	1410	24	invoices	invoice	NOUN
inlawrev-21605	1410	25	to	to	ADP
inlawrev-21605	1410	26	the	the	DET
inlawrev-21605	1410	27	court	court	NOUN
inlawrev-21605	1410	28	during	during	ADP
inlawrev-21605	1410	29	trial	trial	NOUN
inlawrev-21605	1410	30	.	.	PUNCT
inlawrev-21605	1410	31	”	"	PUNCT
inlawrev-21605	1411	1	the	the	DET
inlawrev-21605	1411	2	tax	tax	NOUN
inlawrev-21605	1411	3	court367	court367	PROPN
inlawrev-21605	1411	4	disagreed	disagree	VERB
inlawrev-21605	1411	5	and	and	CCONJ
inlawrev-21605	1411	6	reversed	reverse	VERB
inlawrev-21605	1411	7	the	the	DET
inlawrev-21605	1411	8	department	department	NOUN
inlawrev-21605	1411	9	’s	’s	PART
inlawrev-21605	1411	10	proposed	propose	VERB
inlawrev-21605	1411	11	assessments	assessment	NOUN
inlawrev-21605	1411	12	on	on	ADP
inlawrev-21605	1411	13	that	that	DET
inlawrev-21605	1411	14	issue.368	issue.368	PROPN
inlawrev-21605	1411	15	m	m	PROPN
inlawrev-21605	1411	16	iller	iller	NOUN
inlawrev-21605	1411	17	pipeline	pipeline	NOUN
inlawrev-21605	1411	18	then	then	ADV
inlawrev-21605	1411	19	claimed	claim	VERB
inlawrev-21605	1411	20	the	the	DET
inlawrev-21605	1411	21	department	department	NOUN
inlawrev-21605	1411	22	wrongfully	wrongfully	ADV
inlawrev-21605	1411	23	determined	determine	VERB
inlawrev-21605	1411	24	that	that	SCONJ
inlawrev-21605	1411	25	a	a	DET
inlawrev-21605	1411	26	transaction	transaction	NOUN
inlawrev-21605	1411	27	involving	involve	VERB
inlawrev-21605	1411	28	its	its	PRON
inlawrev-21605	1411	29	purchase	purchase	NOUN
inlawrev-21605	1411	30	of	of	ADP
inlawrev-21605	1411	31	an	an	DET
inlawrev-21605	1411	32	air	air	NOUN
inlawrev-21605	1411	33	compressor	compressor	NOUN
inlawrev-21605	1411	34	was	be	AUX
inlawrev-21605	1411	35	subject	subject	ADJ
inlawrev-21605	1411	36	to	to	ADP
inlawrev-21605	1411	37	tax.369	tax.369	PROPN
inlawrev-21605	1411	38	m	m	PROPN
inlawrev-21605	1411	39	iller	iller	NOUN
inlawrev-21605	1411	40	pipeline	pipeline	NOUN
inlawrev-21605	1411	41	argued	argue	VERB
inlawrev-21605	1411	42	it	it	PRON
inlawrev-21605	1411	43	acquired	acquire	VERB
inlawrev-21605	1411	44	the	the	DET
inlawrev-21605	1411	45	air	air	NOUN
inlawrev-21605	1411	46	compressor	compressor	NOUN
inlawrev-21605	1411	47	for	for	ADP
inlawrev-21605	1411	48	resale	resale	NOUN
inlawrev-21605	1411	49	—	—	PUNCT
inlawrev-21605	1411	50	and	and	CCONJ
inlawrev-21605	1411	51	therefore	therefore	ADV
inlawrev-21605	1411	52	it	it	PRON
inlawrev-21605	1411	53	was	be	AUX
inlawrev-21605	1411	54	not	not	PART
inlawrev-21605	1411	55	a	a	DET
inlawrev-21605	1411	56	taxable	taxable	ADJ
inlawrev-21605	1411	57	transaction	transaction	NOUN
inlawrev-21605	1411	58	.	.	PUNCT
inlawrev-21605	1412	1	the	the	DET
inlawrev-21605	1412	2	tax	tax	NOUN
inlawrev-21605	1412	3	court	court	NOUN
inlawrev-21605	1412	4	determined	determine	VERB
inlawrev-21605	1412	5	that	that	SCONJ
inlawrev-21605	1412	6	“	"	PUNCT
inlawrev-21605	1412	7	[	[	X
inlawrev-21605	1412	8	f]rom	f]rom	ADJ
inlawrev-21605	1412	9	this370	this370	PROPN
inlawrev-21605	1412	10	testimony	testimony	NOUN
inlawrev-21605	1412	11	,	,	PUNCT
inlawrev-21605	1412	12	it	it	PRON
inlawrev-21605	1412	13	is	be	AUX
inlawrev-21605	1412	14	impossible	impossible	ADJ
inlawrev-21605	1412	15	to	to	PART
inlawrev-21605	1412	16	determine	determine	VERB
inlawrev-21605	1412	17	what	what	PRON
inlawrev-21605	1412	18	m	m	VERB
inlawrev-21605	1412	19	iller	iller	NOUN
inlawrev-21605	1412	20	pipeline	pipeline	NOUN
inlawrev-21605	1412	21	’s	’s	PART
inlawrev-21605	1412	22	purpose	purpose	NOUN
inlawrev-21605	1412	23	was	be	AUX
inlawrev-21605	1412	24	in	in	ADP
inlawrev-21605	1412	25	acquiring	acquire	VERB
inlawrev-21605	1412	26	the	the	DET
inlawrev-21605	1412	27	subject	subject	ADJ
inlawrev-21605	1412	28	air	air	NOUN
inlawrev-21605	1412	29	compressor	compressor	NOUN
inlawrev-21605	1412	30	.	.	PUNCT
inlawrev-21605	1412	31	”	"	PUNCT
inlawrev-21605	1413	1	as	as	ADP
inlawrev-21605	1413	2	such	such	ADJ
inlawrev-21605	1413	3	,	,	PUNCT
inlawrev-21605	1413	4	the	the	DET
inlawrev-21605	1413	5	tax	tax	NOUN
inlawrev-21605	1413	6	court	court	NOUN
inlawrev-21605	1413	7	affirmed	affirm	VERB
inlawrev-21605	1413	8	the371	the371	PROPN
inlawrev-21605	1413	9	department	department	PROPN
inlawrev-21605	1413	10	’s	’s	PART
inlawrev-21605	1413	11	treatment	treatment	NOUN
inlawrev-21605	1413	12	of	of	ADP
inlawrev-21605	1413	13	this	this	DET
inlawrev-21605	1413	14	transaction	transaction	NOUN
inlawrev-21605	1413	15	.	.	PUNCT
inlawrev-21605	1414	1	372	372	NUM
inlawrev-21605	1414	2	next	next	ADJ
inlawrev-21605	1414	3	,	,	PUNCT
inlawrev-21605	1414	4	m	m	PROPN
inlawrev-21605	1414	5	iller	iller	NOUN
inlawrev-21605	1414	6	pipeline	pipeline	NOUN
inlawrev-21605	1414	7	asserted	assert	VERB
inlawrev-21605	1414	8	that	that	SCONJ
inlawrev-21605	1414	9	it	it	PRON
inlawrev-21605	1414	10	made	make	VERB
inlawrev-21605	1414	11	a	a	DET
inlawrev-21605	1414	12	use	use	NOUN
inlawrev-21605	1414	13	tax	tax	NOUN
inlawrev-21605	1414	14	payment	payment	NOUN
inlawrev-21605	1414	15	of	of	ADP
inlawrev-21605	1414	16	$	$	SYM
inlawrev-21605	1414	17	248.98	248.98	NUM
inlawrev-21605	1414	18	,	,	PUNCT
inlawrev-21605	1414	19	and	and	CCONJ
inlawrev-21605	1414	20	the	the	DET
inlawrev-21605	1414	21	department	department	NOUN
inlawrev-21605	1414	22	erred	err	VERB
inlawrev-21605	1414	23	by	by	ADP
inlawrev-21605	1414	24	included	include	VERB
inlawrev-21605	1414	25	that	that	SCONJ
inlawrev-21605	1414	26	use	use	VERB
inlawrev-21605	1414	27	tax	tax	NOUN
inlawrev-21605	1414	28	again	again	ADV
inlawrev-21605	1414	29	in	in	ADP
inlawrev-21605	1414	30	its	its	PRON
inlawrev-21605	1414	31	statistical	statistical	ADJ
inlawrev-21605	1414	32	sam	sam	PROPN
inlawrev-21605	1414	33	ple.373	ple.373	NOUN
inlawrev-21605	1414	34	however	however	ADV
inlawrev-21605	1414	35	,	,	PUNCT
inlawrev-21605	1414	36	the	the	DET
inlawrev-21605	1414	37	t	t	PROPN
inlawrev-21605	1414	38	ax	ax	NOUN
inlawrev-21605	1414	39	court	court	NOUN
inlawrev-21605	1414	40	found	find	VERB
inlawrev-21605	1414	41	m	m	PROPN
inlawrev-21605	1414	42	iller	iller	NOUN
inlawrev-21605	1414	43	pipeline	pipeline	NOUN
inlawrev-21605	1414	44	’s	’s	PART
inlawrev-21605	1414	45	numbers	number	NOUN
inlawrev-21605	1414	46	did	do	AUX
inlawrev-21605	1414	47	not	not	PART
inlawrev-21605	1414	48	“	"	PUNCT
inlawrev-21605	1414	49	add	add	VERB
inlawrev-21605	1414	50	up	up	ADP
inlawrev-21605	1414	51	,	,	PUNCT
inlawrev-21605	1414	52	”	"	PUNCT
inlawrev-21605	1414	53	therefore	therefore	ADV
inlawrev-21605	1414	54	,	,	PUNCT
inlawrev-21605	1414	55	the	the	DET
inlawrev-21605	1414	56	tax	tax	NOUN
inlawrev-21605	1414	57	c	c	PROPN
inlawrev-21605	1414	58	ourt	ourt	PROPN
inlawrev-21605	1414	59	affirmed	affirm	VERB
inlawrev-21605	1414	60	the	the	DET
inlawrev-21605	1414	61	department	department	NOUN
inlawrev-21605	1414	62	on	on	ADP
inlawrev-21605	1414	63	that	that	DET
inlawrev-21605	1414	64	issue	issue	NOUN
inlawrev-21605	1414	65	.	.	PUNCT
inlawrev-21605	1415	1	on	on	ADP
inlawrev-21605	1415	2	the	the	DET
inlawrev-21605	1415	3	next374	next374	ADJ
inlawrev-21605	1415	4	issue	issue	NOUN
inlawrev-21605	1415	5	,	,	PUNCT
inlawrev-21605	1415	6	m	m	PROPN
inlawrev-21605	1415	7	iller	iller	NOUN
inlawrev-21605	1415	8	pipeline	pipeline	NOUN
inlawrev-21605	1415	9	argued	argue	VERB
inlawrev-21605	1415	10	the	the	DET
inlawrev-21605	1415	11	department	department	NOUN
inlawrev-21605	1415	12	’s	’s	PART
inlawrev-21605	1415	13	statistical	statistical	ADJ
inlawrev-21605	1415	14	sampling	sampling	NOUN
inlawrev-21605	1415	15	methodology	methodology	NOUN
inlawrev-21605	1415	16	was	be	AUX
inlawrev-21605	1415	17	erroneous	erroneous	ADJ
inlawrev-21605	1415	18	because	because	SCONJ
inlawrev-21605	1415	19	the	the	DET
inlawrev-21605	1415	20	d	d	PROPN
inlawrev-21605	1415	21	epartment	epartment	NOUN
inlawrev-21605	1415	22	did	do	AUX
inlawrev-21605	1415	23	not	not	PART
inlawrev-21605	1415	24	include	include	VERB
inlawrev-21605	1415	25	every	every	DET
inlawrev-21605	1415	26	item	item	NOUN
inlawrev-21605	1415	27	chosen	choose	VERB
inlawrev-21605	1415	28	for	for	ADP
inlawrev-21605	1415	29	the	the	DET
inlawrev-21605	1415	30	sample	sample	NOUN
inlawrev-21605	1415	31	.	.	PUNCT
inlawrev-21605	1416	1	the	the	DET
inlawrev-21605	1416	2	tax	tax	NOUN
inlawrev-21605	1416	3	court	court	NOUN
inlawrev-21605	1416	4	remanded	remand	VERB
inlawrev-21605	1416	5	the	the	DET
inlawrev-21605	1416	6	issue	issue	NOUN
inlawrev-21605	1416	7	with	with	ADP
inlawrev-21605	1416	8	instructions	instruction	NOUN
inlawrev-21605	1416	9	for	for	SCONJ
inlawrev-21605	1416	10	the	the	DET
inlawrev-21605	1416	11	department375	department375	PROPN
inlawrev-21605	1416	12	to	to	PART
inlawrev-21605	1416	13	include	include	VERB
inlawrev-21605	1416	14	the	the	DET
inlawrev-21605	1416	15	skipped	skip	VERB
inlawrev-21605	1416	16	items	item	NOUN
inlawrev-21605	1416	17	and	and	CCONJ
inlawrev-21605	1416	18	recompute	recompute	NOUN
inlawrev-21605	1416	19	m	m	PROPN
inlawrev-21605	1416	20	iller	iller	NOUN
inlawrev-21605	1416	21	pipeline	pipeline	NOUN
inlawrev-21605	1416	22	’s	’s	PART
inlawrev-21605	1416	23	overall	overall	ADJ
inlawrev-21605	1416	24	tax	tax	NOUN
inlawrev-21605	1416	25	liability	liability	NOUN
inlawrev-21605	1416	26	or	or	CCONJ
inlawrev-21605	1416	27	refund	refund	NOUN
inlawrev-21605	1416	28	for	for	ADP
inlawrev-21605	1416	29	2005	2005	NUM
inlawrev-21605	1416	30	and	and	CCONJ
inlawrev-21605	1416	31	2006.376	2006.376	NUM
inlawrev-21605	1416	32	then	then	ADV
inlawrev-21605	1416	33	m	m	VERB
inlawrev-21605	1416	34	iller	iller	NOUN
inlawrev-21605	1416	35	pipeline	pipeline	NOUN
inlawrev-21605	1416	36	asserted	assert	VERB
inlawrev-21605	1416	37	the	the	DET
inlawrev-21605	1416	38	department	department	NOUN
inlawrev-21605	1416	39	erroneously	erroneously	ADV
inlawrev-21605	1416	40	included	include	VERB
inlawrev-21605	1416	41	tax	tax	NOUN
inlawrev-21605	1416	42	that	that	PRON
inlawrev-21605	1416	43	was	be	AUX
inlawrev-21605	1416	44	owed	owe	VERB
inlawrev-21605	1416	45	by	by	ADP
inlawrev-21605	1416	46	a	a	DET
inlawrev-21605	1416	47	contractor	contractor	NOUN
inlawrev-21605	1416	48	,	,	PUNCT
inlawrev-21605	1416	49	not	not	PART
inlawrev-21605	1416	50	m	m	VERB
inlawrev-21605	1416	51	iller	iller	NOUN
inlawrev-21605	1416	52	pipeline	pipeline	NOUN
inlawrev-21605	1416	53	,	,	PUNCT
inlawrev-21605	1416	54	because	because	SCONJ
inlawrev-21605	1416	55	the	the	DET
inlawrev-21605	1416	56	contract	contract	NOUN
inlawrev-21605	1416	57	was	be	AUX
inlawrev-21605	1416	58	a	a	DET
inlawrev-21605	1416	59	“	"	PUNCT
inlawrev-21605	1416	60	lumpsum	lumpsum	ADJ
inlawrev-21605	1416	61	contract	contract	NOUN
inlawrev-21605	1416	62	.	.	PUNCT
inlawrev-21605	1416	63	”	"	PUNCT
inlawrev-21605	1417	1	the	the	DET
inlawrev-21605	1417	2	tax	tax	NOUN
inlawrev-21605	1417	3	court	court	NOUN
inlawrev-21605	1417	4	,	,	PUNCT
inlawrev-21605	1417	5	however	however	ADV
inlawrev-21605	1417	6	,	,	PUNCT
inlawrev-21605	1417	7	found	find	VERB
inlawrev-21605	1417	8	m	m	PROPN
inlawrev-21605	1417	9	iller	iller	NOUN
inlawrev-21605	1417	10	pipeline	pipeline	NOUN
inlawrev-21605	1417	11	“	"	PUNCT
inlawrev-21605	1417	12	ha[d	ha[d	NOUN
inlawrev-21605	1417	13	]	]	X
inlawrev-21605	1417	14	not377	not377	NOUN
inlawrev-21605	1417	15	provided	provide	VERB
inlawrev-21605	1417	16	any	any	DET
inlawrev-21605	1417	17	evidence	evidence	NOUN
inlawrev-21605	1417	18	demonstrating	demonstrate	VERB
inlawrev-21605	1417	19	that	that	SCONJ
inlawrev-21605	1417	20	the	the	DET
inlawrev-21605	1417	21	contract	contract	NOUN
inlawrev-21605	1417	22	was	be	AUX
inlawrev-21605	1417	23	a	a	DET
inlawrev-21605	1417	24	lump	lump	NOUN
inlawrev-21605	1417	25	-	-	PUNCT
inlawrev-21605	1417	26	sum	sum	NOUN
inlawrev-21605	1417	27	.	.	PUNCT
inlawrev-21605	1417	28	”	"	PUNCT
inlawrev-21605	1418	1	as378	as378	INTJ
inlawrev-21605	1418	2	such	such	ADJ
inlawrev-21605	1418	3	,	,	PUNCT
inlawrev-21605	1418	4	the	the	DET
inlawrev-21605	1418	5	tax	tax	NOUN
inlawrev-21605	1418	6	court	court	NOUN
inlawrev-21605	1418	7	affirmed	affirm	VERB
inlawrev-21605	1418	8	the	the	DET
inlawrev-21605	1418	9	departm	departm	PROPN
inlawrev-21605	1418	10	ent	ent	NOUN
inlawrev-21605	1418	11	on	on	ADP
inlawrev-21605	1418	12	that	that	DET
inlawrev-21605	1418	13	issue	issue	NOUN
inlawrev-21605	1418	14	.	.	PUNCT
inlawrev-21605	1419	1	next	next	ADJ
inlawrev-21605	1419	2	,	,	PUNCT
inlawrev-21605	1419	3	m	m	VERB
inlawrev-21605	1419	4	iller379	iller379	PROPN
inlawrev-21605	1419	5	pipeline	pipeline	NOUN
inlawrev-21605	1419	6	argued	argue	VERB
inlawrev-21605	1419	7	the	the	DET
inlawrev-21605	1419	8	department	department	NOUN
inlawrev-21605	1419	9	erred	err	VERB
inlawrev-21605	1419	10	in	in	ADP
inlawrev-21605	1419	11	imposing	impose	VERB
inlawrev-21605	1419	12	tax	tax	NOUN
inlawrev-21605	1419	13	on	on	ADP
inlawrev-21605	1419	14	m	m	PROPN
inlawrev-21605	1419	15	iller	iller	NOUN
inlawrev-21605	1419	16	pipeline	pipeline	NOUN
inlawrev-21605	1419	17	for	for	ADP
inlawrev-21605	1419	18	vendors	vendor	NOUN
inlawrev-21605	1419	19	that	that	PRON
inlawrev-21605	1419	20	were	be	AUX
inlawrev-21605	1419	21	“	"	PUNCT
inlawrev-21605	1419	22	primarily	primarily	ADV
inlawrev-21605	1419	23	engaged	engage	VERB
inlawrev-21605	1419	24	in	in	ADP
inlawrev-21605	1419	25	the	the	DET
inlawrev-21605	1419	26	provision	provision	NOUN
inlawrev-21605	1419	27	of	of	ADP
inlawrev-21605	1419	28	services	service	NOUN
inlawrev-21605	1419	29	and	and	CCONJ
inlawrev-21605	1419	30	their	their	PRON
inlawrev-21605	1419	31	365	365	NUM
inlawrev-21605	1419	32	.	.	PUNCT
inlawrev-21605	1420	1	i	i	PRON
inlawrev-21605	1420	2	d.	d.	PROPN
inlawrev-21605	1420	3	at	at	ADP
inlawrev-21605	1420	4	980	980	NUM
inlawrev-21605	1420	5	.	.	PUNCT
inlawrev-21605	1420	6	366	366	NUM
inlawrev-21605	1420	7	.	.	PUNCT
inlawrev-21605	1421	1	i	i	PRON
inlawrev-21605	1421	2	d.	d.	PROPN
inlawrev-21605	1421	3	367	367	NUM
inlawrev-21605	1421	4	.	.	PUNCT
inlawrev-21605	1422	1	i	i	PRON
inlawrev-21605	1422	2	d.	d.	PROPN
inlawrev-21605	1422	3	at	at	ADP
inlawrev-21605	1422	4	981	981	NUM
inlawrev-21605	1422	5	.	.	PUNCT
inlawrev-21605	1422	6	368	368	NUM
inlawrev-21605	1422	7	.	.	PUNCT
inlawrev-21605	1423	1	i	i	PRON
inlawrev-21605	1423	2	d.	d.	PROPN
inlawrev-21605	1423	3	369	369	NUM
inlawrev-21605	1423	4	.	.	PUNCT
inlawrev-21605	1424	1	i	i	PRON
inlawrev-21605	1424	2	d.	d.	PROPN
inlawrev-21605	1424	3	370	370	NUM
inlawrev-21605	1424	4	.	.	PUNCT
inlawrev-21605	1425	1	i	i	PRON
inlawrev-21605	1425	2	d.	d.	PROPN
inlawrev-21605	1425	3	at	at	ADP
inlawrev-21605	1425	4	982	982	NUM
inlawrev-21605	1425	5	.	.	NOUN
inlawrev-21605	1425	6	371	371	NUM
inlawrev-21605	1425	7	.	.	PUNCT
inlawrev-21605	1426	1	i	i	PRON
inlawrev-21605	1426	2	d.	d.	PROPN
inlawrev-21605	1426	3	372	372	NUM
inlawrev-21605	1426	4	.	.	PUNCT
inlawrev-21605	1427	1	i	i	PRON
inlawrev-21605	1427	2	d.	d.	PROPN
inlawrev-21605	1427	3	at	at	ADP
inlawrev-21605	1427	4	983	983	NUM
inlawrev-21605	1427	5	.	.	PUNCT
inlawrev-21605	1428	1	373	373	NUM
inlawrev-21605	1428	2	.	.	PUNCT
inlawrev-21605	1429	1	i	i	PRON
inlawrev-21605	1429	2	d.	d.	PROPN
inlawrev-21605	1429	3	374	374	NUM
inlawrev-21605	1429	4	.	.	PUNCT
inlawrev-21605	1430	1	i	i	PRON
inlawrev-21605	1430	2	d.	d.	PROPN
inlawrev-21605	1430	3	375	375	NUM
inlawrev-21605	1430	4	.	.	PUNCT
inlawrev-21605	1431	1	i	i	PRON
inlawrev-21605	1431	2	d.	d.	VERB
inlawrev-21605	1431	3	at	at	ADP
inlawrev-21605	1431	4	983	983	NUM
inlawrev-21605	1431	5	-	-	SYM
inlawrev-21605	1431	6	84	84	NUM
inlawrev-21605	1431	7	.	.	PUNCT
inlawrev-21605	1432	1	376	376	NUM
inlawrev-21605	1432	2	.	.	PUNCT
inlawrev-21605	1433	1	i	i	PRON
inlawrev-21605	1433	2	d.	d.	PROPN
inlawrev-21605	1433	3	at	at	ADP
inlawrev-21605	1433	4	984	984	NUM
inlawrev-21605	1433	5	.	.	PUNCT
inlawrev-21605	1433	6	377	377	NUM
inlawrev-21605	1433	7	.	.	PUNCT
inlawrev-21605	1434	1	i	i	PRON
inlawrev-21605	1434	2	d.	d.	PROPN
inlawrev-21605	1434	3	378	378	NUM
inlawrev-21605	1434	4	.	.	PUNCT
inlawrev-21605	1435	1	i	i	PRON
inlawrev-21605	1435	2	d.	d.	PROPN
inlawrev-21605	1435	3	at	at	ADP
inlawrev-21605	1435	4	985	985	NUM
inlawrev-21605	1435	5	.	.	PUNCT
inlawrev-21605	1435	6	379	379	NUM
inlawrev-21605	1435	7	.	.	PUNCT
inlawrev-21605	1436	1	i	i	PRON
inlawrev-21605	1436	2	d.	d.	PROPN
inlawrev-21605	1436	3	2017	2017	NUM
inlawrev-21605	1436	4	]	]	PUNCT
inlawrev-21605	1436	5	taxation	taxation	NOUN
inlawrev-21605	1436	6	1435	1435	NUM
inlawrev-21605	1436	7	charges	charge	NOUN
inlawrev-21605	1436	8	for	for	ADP
inlawrev-21605	1436	9	materials	material	NOUN
inlawrev-21605	1436	10	[	[	X
inlawrev-21605	1436	11	were	be	AUX
inlawrev-21605	1436	12	]	]	PUNCT
inlawrev-21605	1436	13	inconsequential	inconsequential	ADJ
inlawrev-21605	1436	14	to	to	ADP
inlawrev-21605	1436	15	the	the	DET
inlawrev-21605	1436	16	overall	overall	ADJ
inlawrev-21605	1436	17	amounts	amount	NOUN
inlawrev-21605	1436	18	of	of	ADP
inlawrev-21605	1436	19	their	their	PRON
inlawrev-21605	1436	20	invoices	invoice	NOUN
inlawrev-21605	1436	21	.	.	PUNCT
inlawrev-21605	1436	22	”	"	PUNCT
inlawrev-21605	1437	1	the	the	DET
inlawrev-21605	1437	2	tax	tax	NOUN
inlawrev-21605	1437	3	court	court	NOUN
inlawrev-21605	1437	4	was	be	AUX
inlawrev-21605	1437	5	not	not	PART
inlawrev-21605	1437	6	persuaded	persuade	VERB
inlawrev-21605	1437	7	by	by	ADP
inlawrev-21605	1437	8	this	this	DET
inlawrev-21605	1437	9	argument	argument	NOUN
inlawrev-21605	1437	10	because	because	SCONJ
inlawrev-21605	1437	11	m	m	PROPN
inlawrev-21605	1437	12	iller380	iller380	PROPN
inlawrev-21605	1437	13	pipeline	pipeline	NOUN
inlawrev-21605	1437	14	did	do	AUX
inlawrev-21605	1437	15	not	not	PART
inlawrev-21605	1437	16	present	present	VERB
inlawrev-21605	1437	17	any	any	DET
inlawrev-21605	1437	18	evidence	evidence	NOUN
inlawrev-21605	1437	19	to	to	PART
inlawrev-21605	1437	20	support	support	VERB
inlawrev-21605	1437	21	the	the	DET
inlawrev-21605	1437	22	argument	argument	NOUN
inlawrev-21605	1437	23	.	.	PUNCT
inlawrev-21605	1438	1	therefore	therefore	ADV
inlawrev-21605	1438	2	,	,	PUNCT
inlawrev-21605	1438	3	the381	the381	PROPN
inlawrev-21605	1438	4	tax	tax	NOUN
inlawrev-21605	1438	5	court	court	NOUN
inlawrev-21605	1438	6	affirmed	affirm	VERB
inlawrev-21605	1438	7	the	the	DET
inlawrev-21605	1438	8	department	department	NOUN
inlawrev-21605	1438	9	on	on	ADP
inlawrev-21605	1438	10	that	that	DET
inlawrev-21605	1438	11	issue	issue	NOUN
inlawrev-21605	1438	12	.	.	PUNCT
inlawrev-21605	1439	1	382	382	NUM
inlawrev-21605	1439	2	m	m	NOUN
inlawrev-21605	1439	3	iller	iller	NOUN
inlawrev-21605	1439	4	pipeline	pipeline	NOUN
inlawrev-21605	1439	5	then	then	ADV
inlawrev-21605	1439	6	made	make	VERB
inlawrev-21605	1439	7	essentially	essentially	ADV
inlawrev-21605	1439	8	the	the	DET
inlawrev-21605	1439	9	same	same	ADJ
inlawrev-21605	1439	10	argument	argument	NOUN
inlawrev-21605	1439	11	regarding	regard	VERB
inlawrev-21605	1439	12	eight	eight	NUM
inlawrev-21605	1439	13	different	different	ADJ
inlawrev-21605	1439	14	invoices	invoice	NOUN
inlawrev-21605	1439	15	.	.	PUNCT
inlawrev-21605	1440	1	a	a	DET
inlawrev-21605	1440	2	gain	gain	NOUN
inlawrev-21605	1440	3	,	,	PUNCT
inlawrev-21605	1440	4	the	the	DET
inlawrev-21605	1440	5	tax	tax	NOUN
inlawrev-21605	1440	6	court	court	NOUN
inlawrev-21605	1440	7	affirmed	affirm	VERB
inlawrev-21605	1440	8	the	the	DET
inlawrev-21605	1440	9	department	department	NOUN
inlawrev-21605	1440	10	because383	because383	PROPN
inlawrev-21605	1440	11	m	m	PROPN
inlawrev-21605	1440	12	iller	iller	NOUN
inlawrev-21605	1440	13	pipeline	pipeline	NOUN
inlawrev-21605	1440	14	failed	fail	VERB
inlawrev-21605	1440	15	to	to	PART
inlawrev-21605	1440	16	present	present	VERB
inlawrev-21605	1440	17	any	any	DET
inlawrev-21605	1440	18	evidence	evidence	NOUN
inlawrev-21605	1440	19	to	to	PART
inlawrev-21605	1440	20	support	support	VERB
inlawrev-21605	1440	21	its	its	PRON
inlawrev-21605	1440	22	position	position	NOUN
inlawrev-21605	1440	23	.	.	PUNCT
inlawrev-21605	1441	1	finally,384	finally,384	PROPN
inlawrev-21605	1441	2	m	m	PROPN
inlawrev-21605	1441	3	iller	iller	PROPN
inlawrev-21605	1441	4	pipeline	pipeline	NOUN
inlawrev-21605	1441	5	argued	argue	VERB
inlawrev-21605	1441	6	“	"	PUNCT
inlawrev-21605	1441	7	it	it	PRON
inlawrev-21605	1441	8	should	should	AUX
inlawrev-21605	1441	9	not	not	PART
inlawrev-21605	1441	10	have	have	AUX
inlawrev-21605	1441	11	been	be	AUX
inlawrev-21605	1441	12	required	require	VERB
inlawrev-21605	1441	13	to	to	PART
inlawrev-21605	1441	14	remit	remit	VERB
inlawrev-21605	1441	15	tax	tax	NOUN
inlawrev-21605	1441	16	on	on	ADP
inlawrev-21605	1441	17	[	[	PUNCT
inlawrev-21605	1441	18	a	a	DET
inlawrev-21605	1441	19	specific	specific	ADJ
inlawrev-21605	1441	20	]	]	PUNCT
inlawrev-21605	1441	21	freight	freight	NOUN
inlawrev-21605	1441	22	charge	charge	NOUN
inlawrev-21605	1441	23	because	because	SCONJ
inlawrev-21605	1441	24	it	it	PRON
inlawrev-21605	1441	25	did	do	AUX
inlawrev-21605	1441	26	not	not	PART
inlawrev-21605	1441	27	take	take	VERB
inlawrev-21605	1441	28	possession	possession	NOUN
inlawrev-21605	1441	29	of	of	ADP
inlawrev-21605	1441	30	the	the	DET
inlawrev-21605	1441	31	tools	tool	NOUN
inlawrev-21605	1441	32	and	and	CCONJ
inlawrev-21605	1441	33	supplies	supply	NOUN
inlawrev-21605	1441	34	in	in	ADP
inlawrev-21605	1441	35	indiana	indiana	PROPN
inlawrev-21605	1441	36	.	.	PUNCT
inlawrev-21605	1441	37	”	"	PUNCT
inlawrev-21605	1442	1	the	the	DET
inlawrev-21605	1442	2	tax	tax	NOUN
inlawrev-21605	1442	3	court	court	NOUN
inlawrev-21605	1442	4	found	find	VERB
inlawrev-21605	1442	5	m	m	PROPN
inlawrev-21605	1442	6	iller	iller	NOUN
inlawrev-21605	1442	7	pipeline	pipeline	NOUN
inlawrev-21605	1442	8	rebutted	rebut	VERB
inlawrev-21605	1442	9	the385	the385	PROPN
inlawrev-21605	1442	10	department	department	NOUN
inlawrev-21605	1442	11	’s	’s	PART
inlawrev-21605	1442	12	prima	prima	PROPN
inlawrev-21605	1442	13	facie	facie	PROPN
inlawrev-21605	1442	14	evidence	evidence	NOUN
inlawrev-21605	1442	15	because	because	SCONJ
inlawrev-21605	1442	16	the	the	DET
inlawrev-21605	1442	17	invoice	invoice	NOUN
inlawrev-21605	1442	18	indicated	indicate	VERB
inlawrev-21605	1442	19	that	that	SCONJ
inlawrev-21605	1442	20	the	the	DET
inlawrev-21605	1442	21	items	item	NOUN
inlawrev-21605	1442	22	were	be	AUX
inlawrev-21605	1442	23	to	to	PART
inlawrev-21605	1442	24	be	be	AUX
inlawrev-21605	1442	25	shipped	ship	VERB
inlawrev-21605	1442	26	to	to	ADP
inlawrev-21605	1442	27	m	m	PROPN
inlawrev-21605	1442	28	aryland	aryland	PROPN
inlawrev-21605	1442	29	.	.	PUNCT
inlawrev-21605	1443	1	further	far	ADV
inlawrev-21605	1443	2	,	,	PUNCT
inlawrev-21605	1443	3	the	the	DET
inlawrev-21605	1443	4	tax	tax	NOUN
inlawrev-21605	1443	5	court	court	NOUN
inlawrev-21605	1443	6	found	find	VERB
inlawrev-21605	1443	7	the	the	DET
inlawrev-21605	1443	8	department386	department386	PROPN
inlawrev-21605	1443	9	failed	fail	VERB
inlawrev-21605	1443	10	to	to	PART
inlawrev-21605	1443	11	provide	provide	VERB
inlawrev-21605	1443	12	any	any	DET
inlawrev-21605	1443	13	rebuttal	rebuttal	ADJ
inlawrev-21605	1443	14	evidence	evidence	NOUN
inlawrev-21605	1443	15	.	.	PUNCT
inlawrev-21605	1444	1	as	as	ADP
inlawrev-21605	1444	2	such	such	ADJ
inlawrev-21605	1444	3	,	,	PUNCT
inlawrev-21605	1444	4	the	the	DET
inlawrev-21605	1444	5	tax	tax	NOUN
inlawrev-21605	1444	6	court	court	NOUN
inlawrev-21605	1444	7	reversed	reverse	VERB
inlawrev-21605	1444	8	the387	the387	PROPN
inlawrev-21605	1444	9	department	department	NOUN
inlawrev-21605	1444	10	on	on	ADP
inlawrev-21605	1444	11	that	that	DET
inlawrev-21605	1444	12	issue.388	issue.388	PROPN
inlawrev-21605	1444	13	2	2	NUM
inlawrev-21605	1444	14	.	.	PUNCT
inlawrev-21605	1444	15	brandenburg	brandenburg	PROPN
inlawrev-21605	1444	16	industrial	industrial	PROPN
inlawrev-21605	1444	17	service	service	PROPN
inlawrev-21605	1444	18	company	company	PROPN
inlawrev-21605	1444	19	v.	v.	PROPN
inlawrev-21605	1444	20	indiana	indiana	PROPN
inlawrev-21605	1444	21	department	department	PROPN
inlawrev-21605	1444	22	of	of	ADP
inlawrev-21605	1444	23	state	state	PROPN
inlawrev-21605	1444	24	revenue	revenue	NOUN
inlawrev-21605	1444	25	.	.	PUNCT
inlawrev-21605	1445	1	—	—	PUNCT
inlawrev-21605	1445	2	brandenburg	brandenburg	NOUN
inlawrev-21605	1445	3	processes	process	NOUN
inlawrev-21605	1445	4	and	and	CCONJ
inlawrev-21605	1445	5	sells	sell	VERB
inlawrev-21605	1445	6	metal	metal	NOUN
inlawrev-21605	1445	7	,	,	PUNCT
inlawrev-21605	1445	8	demolishes	demolish	VERB
inlawrev-21605	1445	9	retired	retired	ADJ
inlawrev-21605	1445	10	assets,389	assets,389	NOUN
inlawrev-21605	1445	11	performs	perform	VERB
inlawrev-21605	1445	12	environmental	environmental	ADJ
inlawrev-21605	1445	13	remediation	remediation	NOUN
inlawrev-21605	1445	14	,	,	PUNCT
inlawrev-21605	1445	15	and	and	CCONJ
inlawrev-21605	1445	16	implements	implement	VERB
inlawrev-21605	1445	17	site	site	NOUN
inlawrev-21605	1445	18	preparation.390	preparation.390	PROPN
inlawrev-21605	1445	19	brandenburg	brandenburg	PROPN
inlawrev-21605	1445	20	acquires	acquire	VERB
inlawrev-21605	1445	21	metal	metal	NOUN
inlawrev-21605	1445	22	by	by	ADP
inlawrev-21605	1445	23	either	either	DET
inlawrev-21605	1445	24	purchasing	purchase	VERB
inlawrev-21605	1445	25	retired	retire	VERB
inlawrev-21605	1445	26	assets	asset	NOUN
inlawrev-21605	1445	27	or	or	CCONJ
inlawrev-21605	1445	28	performing	perform	VERB
inlawrev-21605	1445	29	demolition	demolition	NOUN
inlawrev-21605	1445	30	and	and	CCONJ
inlawrev-21605	1445	31	environmental	environmental	ADJ
inlawrev-21605	1445	32	remediation	remediation	NOUN
inlawrev-21605	1445	33	in	in	ADP
inlawrev-21605	1445	34	exchange	exchange	NOUN
inlawrev-21605	1445	35	for	for	ADP
inlawrev-21605	1445	36	the	the	DET
inlawrev-21605	1445	37	metal	metal	NOUN
inlawrev-21605	1445	38	.	.	PUNCT
inlawrev-21605	1446	1	further,391	further,391	PROPN
inlawrev-21605	1446	2	brandenburg	brandenburg	PROPN
inlawrev-21605	1446	3	uses	use	VERB
inlawrev-21605	1446	4	a	a	DET
inlawrev-21605	1446	5	unique	unique	ADJ
inlawrev-21605	1446	6	seven	seven	NUM
inlawrev-21605	1446	7	-	-	PUNCT
inlawrev-21605	1446	8	step	step	NOUN
inlawrev-21605	1446	9	process	process	NOUN
inlawrev-21605	1446	10	that	that	PRON
inlawrev-21605	1446	11	includes	include	VERB
inlawrev-21605	1446	12	:	:	PUNCT
inlawrev-21605	1446	13	identification	identification	NOUN
inlawrev-21605	1446	14	,	,	PUNCT
inlawrev-21605	1446	15	removal	removal	NOUN
inlawrev-21605	1446	16	,	,	PUNCT
inlawrev-21605	1446	17	decontamination	decontamination	NOUN
inlawrev-21605	1446	18	,	,	PUNCT
inlawrev-21605	1446	19	cutting	cutting	NOUN
inlawrev-21605	1446	20	,	,	PUNCT
inlawrev-21605	1446	21	sorting	sorting	NOUN
inlawrev-21605	1446	22	,	,	PUNCT
inlawrev-21605	1446	23	preparation	preparation	NOUN
inlawrev-21605	1446	24	,	,	PUNCT
inlawrev-21605	1446	25	and	and	CCONJ
inlawrev-21605	1446	26	staging.392	staging.392	NUM
inlawrev-21605	1446	27	brandenburg	brandenburg	PROPN
inlawrev-21605	1446	28	filed	file	VERB
inlawrev-21605	1446	29	four	four	NUM
inlawrev-21605	1446	30	refund	refund	NOUN
inlawrev-21605	1446	31	claims	claim	NOUN
inlawrev-21605	1446	32	with	with	ADP
inlawrev-21605	1446	33	the	the	DET
inlawrev-21605	1446	34	department	department	NOUN
inlawrev-21605	1446	35	,	,	PUNCT
inlawrev-21605	1446	36	asserting	assert	VERB
inlawrev-21605	1446	37	that	that	SCONJ
inlawrev-21605	1446	38	various	various	ADJ
inlawrev-21605	1446	39	items	item	NOUN
inlawrev-21605	1446	40	it	it	PRON
inlawrev-21605	1446	41	used	use	VERB
inlawrev-21605	1446	42	to	to	PART
inlawrev-21605	1446	43	process	process	VERB
inlawrev-21605	1446	44	metal	metal	NOUN
inlawrev-21605	1446	45	were	be	AUX
inlawrev-21605	1446	46	exempt	exempt	ADJ
inlawrev-21605	1446	47	from	from	ADP
inlawrev-21605	1446	48	sales	sale	NOUN
inlawrev-21605	1446	49	and	and	CCONJ
inlawrev-21605	1446	50	use	use	VERB
inlawrev-21605	1446	51	tax	tax	NOUN
inlawrev-21605	1446	52	under	under	ADP
inlawrev-21605	1446	53	the	the	DET
inlawrev-21605	1446	54	equipment	equipment	NOUN
inlawrev-21605	1446	55	and	and	CCONJ
inlawrev-21605	1446	56	consumption	consumption	NOUN
inlawrev-21605	1446	57	exemptions	exemption	NOUN
inlawrev-21605	1446	58	.	.	PUNCT
inlawrev-21605	1447	1	the	the	DET
inlawrev-21605	1447	2	department	department	NOUN
inlawrev-21605	1447	3	denied	deny	VERB
inlawrev-21605	1447	4	all	all	DET
inlawrev-21605	1447	5	four393	four393	PROPN
inlawrev-21605	1447	6	refund	refund	NOUN
inlawrev-21605	1447	7	claims	claim	NOUN
inlawrev-21605	1447	8	and	and	CCONJ
inlawrev-21605	1447	9	issued	issue	VERB
inlawrev-21605	1447	10	proposed	propose	VERB
inlawrev-21605	1447	11	assessments	assessment	NOUN
inlawrev-21605	1447	12	that	that	PRON
inlawrev-21605	1447	13	rescinded	rescind	VERB
inlawrev-21605	1447	14	the	the	DET
inlawrev-21605	1447	15	department	department	NOUN
inlawrev-21605	1447	16	’s	’s	PART
inlawrev-21605	1447	17	380	380	NUM
inlawrev-21605	1447	18	.	.	PUNCT
inlawrev-21605	1448	1	i	i	PRON
inlawrev-21605	1448	2	d.	d.	PROPN
inlawrev-21605	1448	3	381	381	NUM
inlawrev-21605	1448	4	.	.	PUNCT
inlawrev-21605	1449	1	i	i	PRON
inlawrev-21605	1449	2	d.	d.	PROPN
inlawrev-21605	1449	3	at	at	ADP
inlawrev-21605	1449	4	986	986	NUM
inlawrev-21605	1449	5	.	.	PUNCT
inlawrev-21605	1450	1	382	382	NUM
inlawrev-21605	1450	2	.	.	PUNCT
inlawrev-21605	1451	1	i	i	PRON
inlawrev-21605	1451	2	d.	d.	PROPN
inlawrev-21605	1451	3	at	at	ADP
inlawrev-21605	1451	4	985	985	NUM
inlawrev-21605	1451	5	-	-	SYM
inlawrev-21605	1451	6	86	86	NUM
inlawrev-21605	1451	7	.	.	PUNCT
inlawrev-21605	1451	8	383	383	NUM
inlawrev-21605	1451	9	.	.	PUNCT
inlawrev-21605	1452	1	i	i	PRON
inlawrev-21605	1452	2	d.	d.	PROPN
inlawrev-21605	1452	3	at	at	ADP
inlawrev-21605	1452	4	986	986	NUM
inlawrev-21605	1452	5	.	.	PUNCT
inlawrev-21605	1453	1	384	384	NUM
inlawrev-21605	1453	2	.	.	PUNCT
inlawrev-21605	1454	1	i	i	PRON
inlawrev-21605	1454	2	d.	d.	PROPN
inlawrev-21605	1454	3	385	385	NUM
inlawrev-21605	1454	4	.	.	PUNCT
inlawrev-21605	1455	1	i	i	PRON
inlawrev-21605	1455	2	d.	d.	PROPN
inlawrev-21605	1455	3	at	at	ADP
inlawrev-21605	1455	4	986	986	NUM
inlawrev-21605	1455	5	-	-	SYM
inlawrev-21605	1455	6	87	87	NUM
inlawrev-21605	1455	7	.	.	PUNCT
inlawrev-21605	1456	1	386	386	NUM
inlawrev-21605	1456	2	.	.	PUNCT
inlawrev-21605	1457	1	i	i	PRON
inlawrev-21605	1457	2	d.	d.	PROPN
inlawrev-21605	1457	3	at	at	ADP
inlawrev-21605	1457	4	987	987	NUM
inlawrev-21605	1457	5	.	.	PUNCT
inlawrev-21605	1458	1	387	387	NUM
inlawrev-21605	1458	2	.	.	PUNCT
inlawrev-21605	1459	1	i	i	PRON
inlawrev-21605	1459	2	d.	d.	PROPN
inlawrev-21605	1459	3	388	388	NUM
inlawrev-21605	1459	4	.	.	PUNCT
inlawrev-21605	1460	1	i	i	PRON
inlawrev-21605	1460	2	d.	d.	PROPN
inlawrev-21605	1460	3	389	389	NUM
inlawrev-21605	1460	4	.	.	PUNCT
inlawrev-21605	1461	1	60	60	NUM
inlawrev-21605	1461	2	n.e.3d	n.e.3d	NUM
inlawrev-21605	1461	3	300	300	NUM
inlawrev-21605	1461	4	(	(	PUNCT
inlawrev-21605	1461	5	ind	ind	NOUN
inlawrev-21605	1461	6	.	.	PUNCT
inlawrev-21605	1462	1	t.c	t.c	PROPN
inlawrev-21605	1462	2	.	.	PROPN
inlawrev-21605	1462	3	2016	2016	NUM
inlawrev-21605	1462	4	)	)	PUNCT
inlawrev-21605	1462	5	.	.	PUNCT
inlawrev-21605	1463	1	the	the	DET
inlawrev-21605	1463	2	indiana	indiana	PROPN
inlawrev-21605	1463	3	tax	tax	PROPN
inlawrev-21605	1463	4	court	court	NOUN
inlawrev-21605	1463	5	granted	grant	VERB
inlawrev-21605	1463	6	a	a	DET
inlawrev-21605	1463	7	motion	motion	NOUN
inlawrev-21605	1463	8	to	to	PART
inlawrev-21605	1463	9	vacate	vacate	VERB
inlawrev-21605	1463	10	the	the	DET
inlawrev-21605	1463	11	trial	trial	NOUN
inlawrev-21605	1463	12	on	on	ADP
inlawrev-21605	1463	13	march	march	PROPN
inlawrev-21605	1463	14	13	13	NUM
inlawrev-21605	1463	15	,	,	PUNCT
inlawrev-21605	1463	16	2017	2017	NUM
inlawrev-21605	1463	17	after	after	SCONJ
inlawrev-21605	1463	18	the	the	DET
inlawrev-21605	1463	19	parties	party	NOUN
inlawrev-21605	1463	20	tentatively	tentatively	ADV
inlawrev-21605	1463	21	agreed	agree	VERB
inlawrev-21605	1463	22	to	to	ADP
inlawrev-21605	1463	23	a	a	DET
inlawrev-21605	1463	24	settlement	settlement	NOUN
inlawrev-21605	1463	25	.	.	PUNCT
inlawrev-21605	1464	1	chronological	chronological	ADJ
inlawrev-21605	1464	2	case	case	NOUN
inlawrev-21605	1464	3	summary	summary	NOUN
inlawrev-21605	1464	4	,	,	PUNCT
inlawrev-21605	1464	5	brandenburg	brandenburg	PROPN
inlawrev-21605	1464	6	indus	indus	PROPN
inlawrev-21605	1464	7	.	.	PUNCT
inlawrev-21605	1464	8	,	,	PUNCT
inlawrev-21605	1465	1	60	60	NUM
inlawrev-21605	1465	2	n.e.3d	n.e.3d	NUM
inlawrev-21605	1465	3	300	300	NUM
inlawrev-21605	1465	4	(	(	PUNCT
inlawrev-21605	1465	5	no	no	NOUN
inlawrev-21605	1465	6	.	.	NOUN
inlawrev-21605	1465	7	49t10	49t10	NUM
inlawrev-21605	1465	8	-	-	PUNCT
inlawrev-21605	1465	9	1206	1206	NUM
inlawrev-21605	1465	10	-	-	PUNCT
inlawrev-21605	1465	11	ta-00037	ta-00037	NOUN
inlawrev-21605	1465	12	)	)	PUNCT
inlawrev-21605	1465	13	https://publicaccess	https://publicaccess	NOUN
inlawrev-21605	1465	14	.	.	PUNCT
inlawrev-21605	1466	1	courts.in.gov/docket/search/detail?casenumber=49t10-1206-ta-00037	courts.in.gov/docket/search/detail?casenumber=49t10-1206-ta-00037	NUM
inlawrev-21605	1466	2	[	[	X
inlawrev-21605	1466	3	https://perma.cc/6rgfhlew	https://perma.cc/6rgfhlew	X
inlawrev-21605	1466	4	]	]	X
inlawrev-21605	1466	5	(	(	PUNCT
inlawrev-21605	1466	6	last	last	ADJ
inlawrev-21605	1466	7	visited	visit	VERB
inlawrev-21605	1466	8	may	may	PROPN
inlawrev-21605	1466	9	11	11	NUM
inlawrev-21605	1466	10	,	,	PUNCT
inlawrev-21605	1466	11	2017	2017	NUM
inlawrev-21605	1466	12	)	)	PUNCT
inlawrev-21605	1466	13	.	.	PUNCT
inlawrev-21605	1467	1	390	390	NUM
inlawrev-21605	1467	2	.	.	PUNCT
inlawrev-21605	1468	1	i	i	PRON
inlawrev-21605	1468	2	d.	d.	PROPN
inlawrev-21605	1468	3	at	at	ADP
inlawrev-21605	1468	4	301	301	NUM
inlawrev-21605	1468	5	.	.	PUNCT
inlawrev-21605	1468	6	391	391	NUM
inlawrev-21605	1468	7	.	.	PUNCT
inlawrev-21605	1469	1	i	i	PRON
inlawrev-21605	1469	2	d.	d.	PROPN
inlawrev-21605	1469	3	392	392	NUM
inlawrev-21605	1469	4	.	.	PUNCT
inlawrev-21605	1470	1	i	i	PRON
inlawrev-21605	1470	2	d.	d.	PROPN
inlawrev-21605	1470	3	at	at	ADP
inlawrev-21605	1470	4	301	301	NUM
inlawrev-21605	1470	5	-	-	NUM
inlawrev-21605	1470	6	02	02	NUM
inlawrev-21605	1470	7	.	.	PUNCT
inlawrev-21605	1470	8	393	393	NUM
inlawrev-21605	1470	9	.	.	PUNCT
inlawrev-21605	1471	1	i	i	PRON
inlawrev-21605	1471	2	d.	d.	PROPN
inlawrev-21605	1471	3	at	at	ADP
inlawrev-21605	1471	4	302	302	NUM
inlawrev-21605	1471	5	.	.	PUNCT
inlawrev-21605	1471	6	see	see	VERB
inlawrev-21605	1471	7	also	also	ADV
inlawrev-21605	1471	8	ind	ind	PROPN
inlawrev-21605	1471	9	.	.	PUNCT
inlawrev-21605	1472	1	code	code	PROPN
inlawrev-21605	1472	2	§	§	PROPN
inlawrev-21605	1472	3	6	6	NUM
inlawrev-21605	1472	4	-	-	SYM
inlawrev-21605	1472	5	2.5	2.5	NUM
inlawrev-21605	1472	6	-	-	PUNCT
inlawrev-21605	1472	7	5	5	NUM
inlawrev-21605	1472	8	-	-	SYM
inlawrev-21605	1472	9	3	3	NUM
inlawrev-21605	1472	10	(	(	PUNCT
inlawrev-21605	1472	11	2016	2016	NUM
inlawrev-21605	1472	12	)	)	PUNCT
inlawrev-21605	1472	13	(	(	PUNCT
inlawrev-21605	1472	14	the	the	DET
inlawrev-21605	1472	15	equipment	equipment	NOUN
inlawrev-21605	1472	16	exemption	exemption	NOUN
inlawrev-21605	1472	17	)	)	PUNCT
inlawrev-21605	1472	18	and	and	CCONJ
inlawrev-21605	1472	19	ind	ind	PROPN
inlawrev-21605	1472	20	.	.	PUNCT
inlawrev-21605	1473	1	code	code	PROPN
inlawrev-21605	1473	2	§	§	PROPN
inlawrev-21605	1473	3	6	6	NUM
inlawrev-21605	1473	4	-	-	SYM
inlawrev-21605	1473	5	2.5	2.5	NUM
inlawrev-21605	1473	6	-	-	PUNCT
inlawrev-21605	1473	7	5	5	NUM
inlawrev-21605	1473	8	-	-	NUM
inlawrev-21605	1473	9	5.1	5.1	NUM
inlawrev-21605	1473	10	(	(	PUNCT
inlawrev-21605	1473	11	2016	2016	NUM
inlawrev-21605	1473	12	)	)	PUNCT
inlawrev-21605	1473	13	(	(	PUNCT
inlawrev-21605	1473	14	the	the	DET
inlawrev-21605	1473	15	consumption	consumption	NOUN
inlawrev-21605	1473	16	exemption	exemption	NOUN
inlawrev-21605	1473	17	)	)	PUNCT
inlawrev-21605	1473	18	.	.	PUNCT
inlawrev-21605	1474	1	1436	1436	NUM
inlawrev-21605	1474	2	indiana	indiana	PROPN
inlawrev-21605	1474	3	law	law	PROPN
inlawrev-21605	1474	4	review	review	NOUN
inlawrev-21605	1474	5	[	[	X
inlawrev-21605	1474	6	vol	vol	NOUN
inlawrev-21605	1474	7	.	.	PUNCT
inlawrev-21605	1475	1	50:1403	50:1403	NUM
inlawrev-21605	1475	2	prior	prior	ADJ
inlawrev-21605	1475	3	approval	approval	NOUN
inlawrev-21605	1475	4	of	of	ADP
inlawrev-21605	1475	5	two	two	NUM
inlawrev-21605	1475	6	of	of	ADP
inlawrev-21605	1475	7	the	the	DET
inlawrev-21605	1475	8	four	four	NUM
inlawrev-21605	1475	9	claims	claim	NOUN
inlawrev-21605	1475	10	.	.	PUNCT
inlawrev-21605	1476	1	the	the	DET
inlawrev-21605	1476	2	department	department	NOUN
inlawrev-21605	1476	3	later	later	PROPN
inlawrev-21605	1476	4	denied394	denied394	PROPN
inlawrev-21605	1476	5	brandenburg	brandenburg	PROPN
inlawrev-21605	1476	6	’s	’s	PART
inlawrev-21605	1476	7	protest	protest	NOUN
inlawrev-21605	1476	8	,	,	PUNCT
inlawrev-21605	1476	9	and	and	CCONJ
inlawrev-21605	1476	10	brandenburg	brandenburg	PROPN
inlawrev-21605	1476	11	appealed	appeal	VERB
inlawrev-21605	1476	12	to	to	ADP
inlawrev-21605	1476	13	the	the	DET
inlawrev-21605	1476	14	indiana	indiana	PROPN
inlawrev-21605	1476	15	tax	tax	PROPN
inlawrev-21605	1476	16	court.395	court.395	PROPN
inlawrev-21605	1476	17	“	"	PUNCT
inlawrev-21605	1476	18	the	the	DET
inlawrev-21605	1476	19	department	department	NOUN
inlawrev-21605	1476	20	’s	’s	PART
inlawrev-21605	1476	21	claim	claim	NOUN
inlawrev-21605	1476	22	for	for	ADP
inlawrev-21605	1476	23	partial	partial	ADJ
inlawrev-21605	1476	24	summary	summary	NOUN
inlawrev-21605	1476	25	judgment	judgment	NOUN
inlawrev-21605	1476	26	focuse[d	focuse[d	PROPN
inlawrev-21605	1476	27	]	]	PUNCT
inlawrev-21605	1476	28	on	on	ADP
inlawrev-21605	1476	29	whether	whether	SCONJ
inlawrev-21605	1476	30	brandenburg	brandenburg	PROPN
inlawrev-21605	1476	31	’s	’s	PART
inlawrev-21605	1476	32	process	process	NOUN
inlawrev-21605	1476	33	1	1	NUM
inlawrev-21605	1476	34	)	)	PUNCT
inlawrev-21605	1476	35	falls	fall	VERB
inlawrev-21605	1476	36	within	within	ADP
inlawrev-21605	1476	37	the	the	DET
inlawrev-21605	1476	38	scope	scope	NOUN
inlawrev-21605	1476	39	of	of	ADP
inlawrev-21605	1476	40	the	the	DET
inlawrev-21605	1476	41	equipment	equipment	NOUN
inlawrev-21605	1476	42	and	and	CCONJ
inlawrev-21605	1476	43	consumption	consumption	NOUN
inlawrev-21605	1476	44	exemptions	exemption	NOUN
inlawrev-21605	1476	45	and	and	CCONJ
inlawrev-21605	1476	46	2	2	NUM
inlawrev-21605	1476	47	)	)	PUNCT
inlawrev-21605	1476	48	substantially	substantially	ADV
inlawrev-21605	1476	49	transforms	transform	VERB
inlawrev-21605	1476	50	its	its	PRON
inlawrev-21605	1476	51	raw	raw	ADJ
inlawrev-21605	1476	52	materials	material	NOUN
inlawrev-21605	1476	53	into	into	ADP
inlawrev-21605	1476	54	new	new	ADJ
inlawrev-21605	1476	55	,	,	PUNCT
inlawrev-21605	1476	56	marketable	marketable	ADJ
inlawrev-21605	1476	57	goods	good	NOUN
inlawrev-21605	1476	58	.	.	PUNCT
inlawrev-21605	1476	59	.	.	PUNCT
inlawrev-21605	1476	60	.	.	PUNCT
inlawrev-21605	1476	61	.	.	PUNCT
inlawrev-21605	1476	62	”	"	PUNCT
inlawrev-21605	1477	1	the	the	DET
inlawrev-21605	1477	2	department	department	NOUN
inlawrev-21605	1477	3	argued	argue	VERB
inlawrev-21605	1477	4	that	that	SCONJ
inlawrev-21605	1477	5	neither	neither	CCONJ
inlawrev-21605	1477	6	the396	the396	PROPN
inlawrev-21605	1477	7	equipment	equipment	NOUN
inlawrev-21605	1477	8	nor	nor	CCONJ
inlawrev-21605	1477	9	the	the	DET
inlawrev-21605	1477	10	consumption	consumption	NOUN
inlawrev-21605	1477	11	exemption	exemption	NOUN
inlawrev-21605	1477	12	statutes	statute	NOUN
inlawrev-21605	1477	13	expressly	expressly	ADV
inlawrev-21605	1477	14	list	list	VERB
inlawrev-21605	1477	15	the	the	DET
inlawrev-21605	1477	16	type	type	NOUN
inlawrev-21605	1477	17	of	of	ADP
inlawrev-21605	1477	18	demolition	demolition	NOUN
inlawrev-21605	1477	19	process	process	NOUN
inlawrev-21605	1477	20	that	that	PRON
inlawrev-21605	1477	21	brandenburg	brandenburg	PROPN
inlawrev-21605	1477	22	was	be	AUX
inlawrev-21605	1477	23	engaged	engage	VERB
inlawrev-21605	1477	24	in	in	ADP
inlawrev-21605	1477	25	and	and	CCONJ
inlawrev-21605	1477	26	asserted	assert	VERB
inlawrev-21605	1477	27	that	that	SCONJ
inlawrev-21605	1477	28	these	these	DET
inlawrev-21605	1477	29	exemption	exemption	NOUN
inlawrev-21605	1477	30	statutes	statute	NOUN
inlawrev-21605	1477	31	enumerated	enumerate	VERB
inlawrev-21605	1477	32	a	a	DET
inlawrev-21605	1477	33	comprehensive	comprehensive	ADJ
inlawrev-21605	1477	34	list	list	NOUN
inlawrev-21605	1477	35	of	of	ADP
inlawrev-21605	1477	36	activities	activity	NOUN
inlawrev-21605	1477	37	.	.	PUNCT
inlawrev-21605	1478	1	the	the	DET
inlawrev-21605	1478	2	tax397	tax397	PROPN
inlawrev-21605	1478	3	court	court	NOUN
inlawrev-21605	1478	4	,	,	PUNCT
inlawrev-21605	1478	5	however	however	ADV
inlawrev-21605	1478	6	,	,	PUNCT
inlawrev-21605	1478	7	explained	explain	VERB
inlawrev-21605	1478	8	the	the	DET
inlawrev-21605	1478	9	list	list	NOUN
inlawrev-21605	1478	10	of	of	ADP
inlawrev-21605	1478	11	activities	activity	NOUN
inlawrev-21605	1478	12	in	in	ADP
inlawrev-21605	1478	13	the	the	DET
inlawrev-21605	1478	14	equipment	equipment	NOUN
inlawrev-21605	1478	15	and	and	CCONJ
inlawrev-21605	1478	16	consumption	consumption	NOUN
inlawrev-21605	1478	17	exemption	exemption	NOUN
inlawrev-21605	1478	18	statutes	statute	NOUN
inlawrev-21605	1478	19	are	be	AUX
inlawrev-21605	1478	20	“	"	PUNCT
inlawrev-21605	1478	21	an	an	DET
inlawrev-21605	1478	22	illustrative	illustrative	NOUN
inlawrev-21605	1478	23	rather	rather	ADV
inlawrev-21605	1478	24	than	than	ADP
inlawrev-21605	1478	25	an	an	DET
inlawrev-21605	1478	26	exhaustive	exhaustive	ADJ
inlawrev-21605	1478	27	list	list	NOUN
inlawrev-21605	1478	28	.	.	PUNCT
inlawrev-21605	1478	29	”	"	PUNCT
inlawrev-21605	1479	1	as	as	ADP
inlawrev-21605	1479	2	such	such	ADJ
inlawrev-21605	1479	3	,	,	PUNCT
inlawrev-21605	1479	4	the	the	DET
inlawrev-21605	1479	5	tax	tax	NOUN
inlawrev-21605	1479	6	court	court	NOUN
inlawrev-21605	1479	7	disagreed	disagree	VERB
inlawrev-21605	1479	8	with	with	ADP
inlawrev-21605	1479	9	the	the	DET
inlawrev-21605	1479	10	department	department	NOUN
inlawrev-21605	1479	11	and	and	CCONJ
inlawrev-21605	1479	12	found	find	VERB
inlawrev-21605	1479	13	the398	the398	PROPN
inlawrev-21605	1479	14	department	department	NOUN
inlawrev-21605	1479	15	was	be	AUX
inlawrev-21605	1479	16	not	not	PART
inlawrev-21605	1479	17	entitled	entitle	VERB
inlawrev-21605	1479	18	to	to	PART
inlawrev-21605	1479	19	summary	summary	VERB
inlawrev-21605	1479	20	judgment	judgment	NOUN
inlawrev-21605	1479	21	on	on	ADP
inlawrev-21605	1479	22	that	that	DET
inlawrev-21605	1479	23	issue.399	issue.399	NOUN
inlawrev-21605	1479	24	the	the	DET
inlawrev-21605	1479	25	department	department	NOUN
inlawrev-21605	1479	26	also	also	ADV
inlawrev-21605	1479	27	argued	argue	VERB
inlawrev-21605	1479	28	“	"	PUNCT
inlawrev-21605	1479	29	there	there	ADV
inlawrev-21605	1479	30	[	[	X
inlawrev-21605	1479	31	was	be	AUX
inlawrev-21605	1479	32	]	]	X
inlawrev-21605	1479	33	no	no	DET
inlawrev-21605	1479	34	genuine	genuine	ADJ
inlawrev-21605	1479	35	issue	issue	NOUN
inlawrev-21605	1479	36	of	of	ADP
inlawrev-21605	1479	37	material	material	ADJ
inlawrev-21605	1479	38	fact	fact	NOUN
inlawrev-21605	1479	39	that	that	SCONJ
inlawrev-21605	1479	40	brandenburg	brandenburg	PROPN
inlawrev-21605	1479	41	’s	’s	PART
inlawrev-21605	1479	42	seven	seven	NUM
inlawrev-21605	1479	43	-	-	PUNCT
inlawrev-21605	1479	44	step	step	NOUN
inlawrev-21605	1479	45	process	process	NOUN
inlawrev-21605	1479	46	fail[ed	fail[ed	PROPN
inlawrev-21605	1479	47	]	]	PUNCT
inlawrev-21605	1479	48	to	to	PART
inlawrev-21605	1479	49	create	create	VERB
inlawrev-21605	1479	50	.	.	PUNCT
inlawrev-21605	1479	51	.	.	PUNCT
inlawrev-21605	1480	1	.	.	PUNCT
inlawrev-21605	1481	1	distinct	distinct	ADJ
inlawrev-21605	1481	2	,	,	PUNCT
inlawrev-21605	1481	3	marketable	marketable	ADJ
inlawrev-21605	1481	4	products	product	NOUN
inlawrev-21605	1481	5	.	.	PUNCT
inlawrev-21605	1481	6	”	"	PUNCT
inlawrev-21605	1482	1	in	in	ADP
inlawrev-21605	1482	2	support	support	NOUN
inlawrev-21605	1482	3	of	of	ADP
inlawrev-21605	1482	4	its	its	PRON
inlawrev-21605	1482	5	argument	argument	NOUN
inlawrev-21605	1482	6	,	,	PUNCT
inlawrev-21605	1482	7	the	the	DET
inlawrev-21605	1482	8	department	department	NOUN
inlawrev-21605	1482	9	asserted	assert	VERB
inlawrev-21605	1482	10	that	that	SCONJ
inlawrev-21605	1482	11	no400	no400	PROPN
inlawrev-21605	1482	12	substantial	substantial	ADJ
inlawrev-21605	1482	13	transformation	transformation	NOUN
inlawrev-21605	1482	14	occurs	occur	VERB
inlawrev-21605	1482	15	because	because	SCONJ
inlawrev-21605	1482	16	the	the	DET
inlawrev-21605	1482	17	seven	seven	NUM
inlawrev-21605	1482	18	-	-	PUNCT
inlawrev-21605	1482	19	step	step	NOUN
inlawrev-21605	1482	20	process	process	NOUN
inlawrev-21605	1482	21	is	be	AUX
inlawrev-21605	1482	22	“	"	PUNCT
inlawrev-21605	1482	23	fundamentally	fundamentally	ADV
inlawrev-21605	1482	24	destructive	destructive	ADJ
inlawrev-21605	1482	25	”	"	PUNCT
inlawrev-21605	1482	26	and	and	CCONJ
inlawrev-21605	1482	27	does	do	AUX
inlawrev-21605	1482	28	not	not	PART
inlawrev-21605	1482	29	change	change	VERB
inlawrev-21605	1482	30	the	the	DET
inlawrev-21605	1482	31	intrinsic	intrinsic	ADJ
inlawrev-21605	1482	32	value	value	NOUN
inlawrev-21605	1482	33	or	or	CCONJ
inlawrev-21605	1482	34	alloy	alloy	NOUN
inlawrev-21605	1482	35	content	content	NOUN
inlawrev-21605	1482	36	of	of	ADP
inlawrev-21605	1482	37	the	the	DET
inlawrev-21605	1482	38	metal	metal	NOUN
inlawrev-21605	1482	39	.	.	PUNCT
inlawrev-21605	1483	1	in	in	ADP
inlawrev-21605	1483	2	response	response	NOUN
inlawrev-21605	1483	3	,	,	PUNCT
inlawrev-21605	1483	4	brandenburg	brandenburg	PROPN
inlawrev-21605	1483	5	argued	argue	VERB
inlawrev-21605	1483	6	its	its	PRON
inlawrev-21605	1483	7	process	process	NOUN
inlawrev-21605	1483	8	is	be	AUX
inlawrev-21605	1483	9	much	much	ADJ
inlawrev-21605	1483	10	more401	more401	NOUN
inlawrev-21605	1483	11	than	than	ADP
inlawrev-21605	1483	12	demolition	demolition	NOUN
inlawrev-21605	1483	13	and	and	CCONJ
inlawrev-21605	1483	14	transforms	transform	VERB
inlawrev-21605	1483	15	useless	useless	ADJ
inlawrev-21605	1483	16	metal	metal	NOUN
inlawrev-21605	1483	17	into	into	ADP
inlawrev-21605	1483	18	valuable	valuable	ADJ
inlawrev-21605	1483	19	metal	metal	NOUN
inlawrev-21605	1483	20	.	.	PUNCT
inlawrev-21605	1484	1	the	the	DET
inlawrev-21605	1484	2	tax402	tax402	PROPN
inlawrev-21605	1484	3	court	court	NOUN
inlawrev-21605	1484	4	ultimately	ultimately	ADV
inlawrev-21605	1484	5	agreed	agree	VERB
inlawrev-21605	1484	6	with	with	ADP
inlawrev-21605	1484	7	brandenburg	brandenburg	PROPN
inlawrev-21605	1484	8	that	that	SCONJ
inlawrev-21605	1484	9	this	this	DET
inlawrev-21605	1484	10	process	process	NOUN
inlawrev-21605	1484	11	was	be	AUX
inlawrev-21605	1484	12	more	more	ADJ
inlawrev-21605	1484	13	than	than	ADP
inlawrev-21605	1484	14	mere	mere	ADJ
inlawrev-21605	1484	15	demolition.403	demolition.403	NOUN
inlawrev-21605	1484	16	the	the	DET
inlawrev-21605	1484	17	department	department	NOUN
inlawrev-21605	1484	18	argued	argue	VERB
inlawrev-21605	1484	19	the	the	DET
inlawrev-21605	1484	20	testimony	testimony	NOUN
inlawrev-21605	1484	21	of	of	ADP
inlawrev-21605	1484	22	brandenburg	brandenburg	PROPN
inlawrev-21605	1484	23	’s	’s	PART
inlawrev-21605	1484	24	secretary	secretary	NOUN
inlawrev-21605	1484	25	-	-	PUNCT
inlawrev-21605	1484	26	treasurer	treasurer	NOUN
inlawrev-21605	1484	27	and	and	CCONJ
inlawrev-21605	1485	1	george	george	PROPN
inlawrev-21605	1485	2	w	w	PROPN
inlawrev-21605	1485	3	illiam	illiam	PROPN
inlawrev-21605	1485	4	knack	knack	PROPN
inlawrev-21605	1485	5	,	,	PUNCT
inlawrev-21605	1485	6	a	a	DET
inlawrev-21605	1485	7	steel	steel	NOUN
inlawrev-21605	1485	8	manufacturing	manufacturing	NOUN
inlawrev-21605	1485	9	expert	expert	NOUN
inlawrev-21605	1486	1	,	,	PUNCT
inlawrev-21605	1486	2	both	both	PRON
inlawrev-21605	1486	3	demonstrated	demonstrate	VERB
inlawrev-21605	1486	4	that	that	SCONJ
inlawrev-21605	1486	5	brandenburg	brandenburg	PROPN
inlawrev-21605	1486	6	merely	merely	ADV
inlawrev-21605	1486	7	released	release	VERB
inlawrev-21605	1486	8	the	the	DET
inlawrev-21605	1486	9	intrinsic	intrinsic	ADJ
inlawrev-21605	1486	10	value	value	NOUN
inlawrev-21605	1486	11	of	of	ADP
inlawrev-21605	1486	12	the	the	DET
inlawrev-21605	1486	13	metal	metal	NOUN
inlawrev-21605	1486	14	but	but	CCONJ
inlawrev-21605	1486	15	did	do	AUX
inlawrev-21605	1486	16	not	not	PART
inlawrev-21605	1486	17	actually	actually	ADV
inlawrev-21605	1486	18	produce	produce	VERB
inlawrev-21605	1486	19	a	a	DET
inlawrev-21605	1486	20	new	new	ADJ
inlawrev-21605	1486	21	product	product	NOUN
inlawrev-21605	1486	22	.	.	PUNCT
inlawrev-21605	1487	1	however	however	ADV
inlawrev-21605	1487	2	,	,	PUNCT
inlawrev-21605	1487	3	the	the	DET
inlawrev-21605	1487	4	tax	tax	NOUN
inlawrev-21605	1487	5	court	court	NOUN
inlawrev-21605	1487	6	found	find	VERB
inlawrev-21605	1487	7	neither	neither	CCONJ
inlawrev-21605	1487	8	person’s404	person’s404	NOUN
inlawrev-21605	1487	9	testimony	testimony	NOUN
inlawrev-21605	1487	10	supported	support	VERB
inlawrev-21605	1487	11	the	the	DET
inlawrev-21605	1487	12	department	department	NOUN
inlawrev-21605	1487	13	’s	’s	PART
inlawrev-21605	1487	14	position	position	NOUN
inlawrev-21605	1487	15	.	.	PUNCT
inlawrev-21605	1488	1	indeed	indeed	ADV
inlawrev-21605	1488	2	,	,	PUNCT
inlawrev-21605	1488	3	the	the	DET
inlawrev-21605	1488	4	tax	tax	NOUN
inlawrev-21605	1488	5	court405	court405	PROPN
inlawrev-21605	1488	6	determined	determine	VERB
inlawrev-21605	1488	7	the	the	DET
inlawrev-21605	1488	8	“	"	PUNCT
inlawrev-21605	1488	9	expert	expert	ADJ
inlawrev-21605	1488	10	testimony	testimony	NOUN
inlawrev-21605	1488	11	explain[ed	explain[ed	PROPN
inlawrev-21605	1488	12	]	]	PUNCT
inlawrev-21605	1488	13	that	that	SCONJ
inlawrev-21605	1488	14	the	the	DET
inlawrev-21605	1488	15	extracted	extract	VERB
inlawrev-21605	1488	16	metal	metal	NOUN
inlawrev-21605	1488	17	is	be	AUX
inlawrev-21605	1488	18	obsolete	obsolete	ADJ
inlawrev-21605	1488	19	,	,	PUNCT
inlawrev-21605	1488	20	valueless	valueless	NOUN
inlawrev-21605	1488	21	,	,	PUNCT
inlawrev-21605	1488	22	and	and	CCONJ
inlawrev-21605	1488	23	unmarketable	unmarketable	ADJ
inlawrev-21605	1488	24	until	until	SCONJ
inlawrev-21605	1488	25	brandenburg	brandenburg	PROPN
inlawrev-21605	1488	26	transforms	transform	VERB
inlawrev-21605	1488	27	it	it	PRON
inlawrev-21605	1488	28	into	into	ADP
inlawrev-21605	1488	29	the	the	DET
inlawrev-21605	1488	30	end	end	NOUN
inlawrev-21605	1488	31	product	product	NOUN
inlawrev-21605	1488	32	brandenburg	brandenburg	PROPN
inlawrev-21605	1488	33	markets	market	NOUN
inlawrev-21605	1488	34	—	—	PUNCT
inlawrev-21605	1488	35	scrap	scrap	NOUN
inlawrev-21605	1488	36	steel	steel	NOUN
inlawrev-21605	1488	37	.	.	PUNCT
inlawrev-21605	1488	38	”	"	PUNCT
inlawrev-21605	1489	1	as	as	ADP
inlawrev-21605	1489	2	such	such	ADJ
inlawrev-21605	1489	3	,	,	PUNCT
inlawrev-21605	1489	4	the	the	DET
inlawrev-21605	1489	5	tax	tax	NOUN
inlawrev-21605	1489	6	court	court	NOUN
inlawrev-21605	1489	7	granted	grant	VERB
inlawrev-21605	1489	8	summary406	summary406	PROPN
inlawrev-21605	1489	9	judgment	judgment	NOUN
inlawrev-21605	1489	10	to	to	ADP
inlawrev-21605	1489	11	brandenburg	brandenburg	PROPN
inlawrev-21605	1489	12	and	and	CCONJ
inlawrev-21605	1489	13	held	hold	VERB
inlawrev-21605	1489	14	“	"	PUNCT
inlawrev-21605	1489	15	brandenburg	brandenburg	PROPN
inlawrev-21605	1489	16	produced	produce	VERB
inlawrev-21605	1489	17	scrap	scrap	NOUN
inlawrev-21605	1489	18	steel	steel	NOUN
inlawrev-21605	1489	19	and	and	CCONJ
inlawrev-21605	1489	20	is	be	AUX
inlawrev-21605	1489	21	thereby	thereby	ADV
inlawrev-21605	1489	22	entitled	entitle	VERB
inlawrev-21605	1489	23	to	to	ADP
inlawrev-21605	1489	24	the	the	DET
inlawrev-21605	1489	25	equipment	equipment	NOUN
inlawrev-21605	1489	26	and	and	CCONJ
inlawrev-21605	1489	27	consumption	consumption	NOUN
inlawrev-21605	1489	28	exemptions	exemption	NOUN
inlawrev-21605	1489	29	during	during	ADP
inlawrev-21605	1489	30	the	the	DET
inlawrev-21605	1489	31	394	394	NUM
inlawrev-21605	1489	32	.	.	PUNCT
inlawrev-21605	1490	1	brandenburg	brandenburg	PROPN
inlawrev-21605	1490	2	,	,	PUNCT
inlawrev-21605	1490	3	60	60	NUM
inlawrev-21605	1490	4	n.e.3d	n.e.3d	NUM
inlawrev-21605	1490	5	at	at	ADP
inlawrev-21605	1490	6	302	302	NUM
inlawrev-21605	1490	7	.	.	PUNCT
inlawrev-21605	1490	8	395	395	NUM
inlawrev-21605	1490	9	.	.	PUNCT
inlawrev-21605	1491	1	i	i	PRON
inlawrev-21605	1491	2	d.	d.	PROPN
inlawrev-21605	1491	3	396	396	NUM
inlawrev-21605	1491	4	.	.	PUNCT
inlawrev-21605	1492	1	i	i	PRON
inlawrev-21605	1492	2	d.	d.	PROPN
inlawrev-21605	1492	3	at	at	ADP
inlawrev-21605	1492	4	303	303	NUM
inlawrev-21605	1492	5	.	.	PUNCT
inlawrev-21605	1492	6	397	397	NUM
inlawrev-21605	1492	7	.	.	PUNCT
inlawrev-21605	1493	1	i	i	PRON
inlawrev-21605	1493	2	d.	d.	PROPN
inlawrev-21605	1493	3	398	398	NUM
inlawrev-21605	1493	4	.	.	PUNCT
inlawrev-21605	1494	1	i	i	PRON
inlawrev-21605	1494	2	d.	d.	PROPN
inlawrev-21605	1494	3	at	at	ADP
inlawrev-21605	1494	4	304	304	NUM
inlawrev-21605	1494	5	.	.	PUNCT
inlawrev-21605	1495	1	399	399	NUM
inlawrev-21605	1495	2	.	.	PUNCT
inlawrev-21605	1496	1	i	i	PRON
inlawrev-21605	1496	2	d.	d.	PROPN
inlawrev-21605	1496	3	400	400	NUM
inlawrev-21605	1496	4	.	.	PUNCT
inlawrev-21605	1497	1	i	i	PRON
inlawrev-21605	1497	2	d.	d.	PROPN
inlawrev-21605	1497	3	401	401	NUM
inlawrev-21605	1497	4	.	.	PUNCT
inlawrev-21605	1498	1	i	i	PRON
inlawrev-21605	1498	2	d.	d.	PROPN
inlawrev-21605	1498	3	at	at	ADP
inlawrev-21605	1498	4	304	304	NUM
inlawrev-21605	1498	5	-	-	SYM
inlawrev-21605	1498	6	05	05	NUM
inlawrev-21605	1498	7	.	.	PUNCT
inlawrev-21605	1498	8	402	402	NUM
inlawrev-21605	1498	9	.	.	PUNCT
inlawrev-21605	1499	1	i	i	PRON
inlawrev-21605	1499	2	d.	d.	PROPN
inlawrev-21605	1499	3	at	at	ADP
inlawrev-21605	1499	4	305	305	NUM
inlawrev-21605	1499	5	.	.	PUNCT
inlawrev-21605	1500	1	403	403	NUM
inlawrev-21605	1500	2	.	.	PUNCT
inlawrev-21605	1501	1	i	i	PRON
inlawrev-21605	1501	2	d.	d.	PROPN
inlawrev-21605	1501	3	at	at	ADP
inlawrev-21605	1501	4	307	307	NUM
inlawrev-21605	1501	5	.	.	PUNCT
inlawrev-21605	1502	1	404	404	NUM
inlawrev-21605	1502	2	.	.	PUNCT
inlawrev-21605	1503	1	i	i	PRON
inlawrev-21605	1503	2	d.	d.	VERB
inlawrev-21605	1503	3	at	at	ADP
inlawrev-21605	1503	4	306	306	NUM
inlawrev-21605	1503	5	-	-	SYM
inlawrev-21605	1503	6	07	07	NUM
inlawrev-21605	1503	7	.	.	PUNCT
inlawrev-21605	1504	1	405	405	NUM
inlawrev-21605	1504	2	.	.	PUNCT
inlawrev-21605	1505	1	i	i	PRON
inlawrev-21605	1505	2	d.	d.	PROPN
inlawrev-21605	1505	3	at	at	ADP
inlawrev-21605	1505	4	307	307	NUM
inlawrev-21605	1505	5	.	.	PUNCT
inlawrev-21605	1506	1	406	406	NUM
inlawrev-21605	1506	2	.	.	PUNCT
inlawrev-21605	1507	1	i	i	PRON
inlawrev-21605	1507	2	d.	d.	PROPN
inlawrev-21605	1507	3	2017	2017	NUM
inlawrev-21605	1507	4	]	]	PUNCT
inlawrev-21605	1507	5	taxation	taxation	NOUN
inlawrev-21605	1507	6	1437	1437	NUM
inlawrev-21605	1507	7	period	period	NOUN
inlawrev-21605	1507	8	at	at	ADP
inlawrev-21605	1507	9	issue	issue	NOUN
inlawrev-21605	1507	10	.	.	PUNCT
inlawrev-21605	1507	11	”407	”407	X
inlawrev-21605	1508	1	3	3	NUM
inlawrev-21605	1508	2	.	.	PUNCT
inlawrev-21605	1508	3	fresenius	fresenius	PROPN
inlawrev-21605	1508	4	usa	usa	PROPN
inlawrev-21605	1508	5	m	m	PROPN
inlawrev-21605	1508	6	arketing	arketing	NOUN
inlawrev-21605	1508	7	,	,	PUNCT
inlawrev-21605	1508	8	inc	inc	PROPN
inlawrev-21605	1508	9	.	.	PROPN
inlawrev-21605	1508	10	v.	v.	PROPN
inlawrev-21605	1508	11	indiana	indiana	PROPN
inlawrev-21605	1508	12	department	department	PROPN
inlawrev-21605	1508	13	of	of	ADP
inlawrev-21605	1508	14	state	state	PROPN
inlawrev-21605	1508	15	revenue	revenue	NOUN
inlawrev-21605	1508	16	.	.	PUNCT
inlawrev-21605	1509	1	—	—	PUNCT
inlawrev-21605	1509	2	fresenius	fresenius	PROPN
inlawrev-21605	1509	3	appealed	appeal	VERB
inlawrev-21605	1509	4	the	the	DET
inlawrev-21605	1509	5	department	department	NOUN
inlawrev-21605	1509	6	’s	’s	PART
inlawrev-21605	1509	7	“	"	PUNCT
inlawrev-21605	1509	8	denial	denial	NOUN
inlawrev-21605	1509	9	of	of	ADP
inlawrev-21605	1509	10	its	its	PRON
inlawrev-21605	1509	11	claim	claim	NOUN
inlawrev-21605	1509	12	for	for	ADP
inlawrev-21605	1509	13	refund408	refund408	PROPN
inlawrev-21605	1509	14	of	of	ADP
inlawrev-21605	1509	15	gross	gross	ADJ
inlawrev-21605	1509	16	retail	retail	NOUN
inlawrev-21605	1509	17	(	(	PUNCT
inlawrev-21605	1509	18	sales	sale	NOUN
inlawrev-21605	1509	19	)	)	PUNCT
inlawrev-21605	1509	20	tax	tax	NOUN
inlawrev-21605	1509	21	remitted	remit	VERB
inlawrev-21605	1509	22	on	on	ADP
inlawrev-21605	1509	23	its	its	PRON
inlawrev-21605	1509	24	sales	sale	NOUN
inlawrev-21605	1509	25	of	of	ADP
inlawrev-21605	1509	26	durable	durable	ADJ
inlawrev-21605	1509	27	medical	medical	ADJ
inlawrev-21605	1509	28	equipment	equipment	NOUN
inlawrev-21605	1509	29	and	and	CCONJ
inlawrev-21605	1509	30	supplies	supply	NOUN
inlawrev-21605	1509	31	to	to	ADP
inlawrev-21605	1509	32	indiana	indiana	PROPN
inlawrev-21605	1509	33	clinics	clinic	NOUN
inlawrev-21605	1509	34	between	between	ADP
inlawrev-21605	1509	35	january	january	PROPN
inlawrev-21605	1509	36	1	1	NUM
inlawrev-21605	1509	37	,	,	PUNCT
inlawrev-21605	1509	38	2004	2004	NUM
inlawrev-21605	1509	39	,	,	PUNCT
inlawrev-21605	1509	40	and	and	CCONJ
inlawrev-21605	1509	41	october	october	PROPN
inlawrev-21605	1509	42	31	31	NUM
inlawrev-21605	1509	43	,	,	PUNCT
inlawrev-21605	1509	44	2007	2007	NUM
inlawrev-21605	1509	45	(	(	PUNCT
inlawrev-21605	1509	46	the	the	DET
inlawrev-21605	1509	47	period	period	NOUN
inlawrev-21605	1509	48	at	at	ADP
inlawrev-21605	1509	49	issue	issue	NOUN
inlawrev-21605	1509	50	)	)	PUNCT
inlawrev-21605	1509	51	.	.	PUNCT
inlawrev-21605	1509	52	”	"	PUNCT
inlawrev-21605	1510	1	the	the	DET
inlawrev-21605	1510	2	parties	party	NOUN
inlawrev-21605	1510	3	filed	file	VERB
inlawrev-21605	1510	4	cross	cross	NOUN
inlawrev-21605	1510	5	-	-	NOUN
inlawrev-21605	1510	6	motions	motion	NOUN
inlawrev-21605	1510	7	for	for	ADP
inlawrev-21605	1510	8	summary	summary	NOUN
inlawrev-21605	1510	9	judgment	judgment	NOUN
inlawrev-21605	1510	10	,	,	PUNCT
inlawrev-21605	1510	11	which409	which409	PROPN
inlawrev-21605	1510	12	presented	present	VERB
inlawrev-21605	1510	13	“	"	PUNCT
inlawrev-21605	1510	14	one	one	NUM
inlawrev-21605	1510	15	dispositive	dispositive	ADJ
inlawrev-21605	1510	16	issue	issue	NOUN
inlawrev-21605	1510	17	:	:	PUNCT
inlawrev-21605	1510	18	whether	whether	SCONJ
inlawrev-21605	1510	19	the	the	DET
inlawrev-21605	1510	20	department	department	NOUN
inlawrev-21605	1510	21	is	be	AUX
inlawrev-21605	1510	22	bound	bind	VERB
inlawrev-21605	1510	23	by	by	ADP
inlawrev-21605	1510	24	its	its	PRON
inlawrev-21605	1510	25	published	publish	VERB
inlawrev-21605	1510	26	ruling	ruling	NOUN
inlawrev-21605	1510	27	interpreting	interpret	VERB
inlawrev-21605	1510	28	the	the	DET
inlawrev-21605	1510	29	exemption	exemption	NOUN
inlawrev-21605	1510	30	provided	provide	VERB
inlawrev-21605	1510	31	by	by	ADP
inlawrev-21605	1510	32	indiana	indiana	PROPN
inlawrev-21605	1510	33	code	code	PROPN
inlawrev-21605	1511	1	§	§	PROPN
inlawrev-21605	1511	2	6	6	NUM
inlawrev-21605	1511	3	-	-	SYM
inlawrev-21605	1511	4	2.5	2.5	NUM
inlawrev-21605	1511	5	-	-	PUNCT
inlawrev-21605	1511	6	518(a	518(a	NUM
inlawrev-21605	1511	7	)	)	PUNCT
inlawrev-21605	1511	8	.	.	PUNCT
inlawrev-21605	1511	9	”	"	PUNCT
inlawrev-21605	1512	1	during	during	ADP
inlawrev-21605	1512	2	the	the	DET
inlawrev-21605	1512	3	period	period	NOUN
inlawrev-21605	1512	4	at	at	ADP
inlawrev-21605	1512	5	issue	issue	NOUN
inlawrev-21605	1512	6	,	,	PUNCT
inlawrev-21605	1512	7	fresenius	fresenius	PROPN
inlawrev-21605	1512	8	sold	sell	VERB
inlawrev-21605	1512	9	medical	medical	ADJ
inlawrev-21605	1512	10	equipment	equipment	NOUN
inlawrev-21605	1512	11	to	to	ADP
inlawrev-21605	1512	12	clinics410	clinics410	PROPN
inlawrev-21605	1512	13	in	in	ADP
inlawrev-21605	1512	14	indiana	indiana	PROPN
inlawrev-21605	1512	15	that	that	PRON
inlawrev-21605	1512	16	used	use	VERB
inlawrev-21605	1512	17	it	it	PRON
inlawrev-21605	1512	18	to	to	PART
inlawrev-21605	1512	19	provide	provide	VERB
inlawrev-21605	1512	20	“	"	PUNCT
inlawrev-21605	1512	21	treatment	treatment	NOUN
inlawrev-21605	1512	22	to	to	ADP
inlawrev-21605	1512	23	patients	patient	NOUN
inlawrev-21605	1512	24	with	with	ADP
inlawrev-21605	1512	25	prescriptions	prescription	NOUN
inlawrev-21605	1512	26	or	or	CCONJ
inlawrev-21605	1512	27	standing	stand	VERB
inlawrev-21605	1512	28	orders	order	NOUN
inlawrev-21605	1512	29	from	from	ADP
inlawrev-21605	1512	30	licensed	licensed	ADJ
inlawrev-21605	1512	31	practitioners	practitioner	NOUN
inlawrev-21605	1512	32	authorized	authorize	VERB
inlawrev-21605	1512	33	to	to	PART
inlawrev-21605	1512	34	issue	issue	VERB
inlawrev-21605	1512	35	them	they	PRON
inlawrev-21605	1512	36	.	.	PUNCT
inlawrev-21605	1512	37	”	"	PUNCT
inlawrev-21605	1513	1	fresenius411	fresenius411	AUX
inlawrev-21605	1513	2	collected	collect	VERB
inlawrev-21605	1513	3	sales	sale	NOUN
inlawrev-21605	1513	4	tax	tax	NOUN
inlawrev-21605	1513	5	and	and	CCONJ
inlawrev-21605	1513	6	remitted	remit	VERB
inlawrev-21605	1513	7	the	the	DET
inlawrev-21605	1513	8	tax	tax	NOUN
inlawrev-21605	1513	9	to	to	ADP
inlawrev-21605	1513	10	the	the	DET
inlawrev-21605	1513	11	department	department	NOUN
inlawrev-21605	1513	12	.	.	PUNCT
inlawrev-21605	1514	1	“	"	PUNCT
inlawrev-21605	1514	2	on	on	ADP
inlawrev-21605	1514	3	december	december	PROPN
inlawrev-21605	1514	4	16,412	16,412	NUM
inlawrev-21605	1514	5	2007	2007	NUM
inlawrev-21605	1514	6	,	,	PUNCT
inlawrev-21605	1514	7	fresenius	fresenius	PROPN
inlawrev-21605	1514	8	filed	file	VERB
inlawrev-21605	1514	9	a	a	DET
inlawrev-21605	1514	10	claim	claim	NOUN
inlawrev-21605	1514	11	for	for	ADP
inlawrev-21605	1514	12	refund	refund	NOUN
inlawrev-21605	1514	13	with	with	ADP
inlawrev-21605	1514	14	the	the	DET
inlawrev-21605	1514	15	department	department	NOUN
inlawrev-21605	1514	16	,	,	PUNCT
inlawrev-21605	1514	17	”	"	PUNCT
inlawrev-21605	1514	18	which	which	PRON
inlawrev-21605	1514	19	was	be	AUX
inlawrev-21605	1514	20	subsequently	subsequently	ADV
inlawrev-21605	1514	21	denied	deny	VERB
inlawrev-21605	1514	22	.	.	PUNCT
inlawrev-21605	1515	1	fresenius	fresenius	PROPN
inlawrev-21605	1515	2	appealed	appeal	VERB
inlawrev-21605	1515	3	to	to	ADP
inlawrev-21605	1515	4	the	the	DET
inlawrev-21605	1515	5	tax	tax	NOUN
inlawrev-21605	1515	6	court.413	court.413	PROPN
inlawrev-21605	1515	7	the	the	DET
inlawrev-21605	1515	8	tax	tax	NOUN
inlawrev-21605	1515	9	court	court	NOUN
inlawrev-21605	1515	10	explained	explain	VERB
inlawrev-21605	1515	11	indiana	indiana	PROPN
inlawrev-21605	1515	12	’s	’s	PART
inlawrev-21605	1515	13	legislature	legislature	NOUN
inlawrev-21605	1515	14	has	have	AUX
inlawrev-21605	1515	15	exem	exem	ADJ
inlawrev-21605	1515	16	pted	pte	VERB
inlawrev-21605	1515	17	certain	certain	ADJ
inlawrev-21605	1515	18	retail	retail	ADJ
inlawrev-21605	1515	19	transactions	transaction	NOUN
inlawrev-21605	1515	20	from	from	ADP
inlawrev-21605	1515	21	the	the	DET
inlawrev-21605	1515	22	imposition	imposition	NOUN
inlawrev-21605	1515	23	of	of	ADP
inlawrev-21605	1515	24	sales	sale	NOUN
inlawrev-21605	1515	25	tax	tax	NOUN
inlawrev-21605	1515	26	,	,	PUNCT
inlawrev-21605	1515	27	including	include	VERB
inlawrev-21605	1515	28	sales	sale	NOUN
inlawrev-21605	1515	29	of	of	ADP
inlawrev-21605	1515	30	durable	durable	ADJ
inlawrev-21605	1515	31	medical	medical	ADJ
inlawrev-21605	1515	32	equipment	equipment	NOUN
inlawrev-21605	1515	33	and	and	CCONJ
inlawrev-21605	1515	34	medical	medical	ADJ
inlawrev-21605	1515	35	supplies	supply	NOUN
inlawrev-21605	1515	36	“	"	PUNCT
inlawrev-21605	1515	37	if	if	SCONJ
inlawrev-21605	1515	38	the	the	DET
inlawrev-21605	1515	39	sales	sale	NOUN
inlawrev-21605	1515	40	are	be	AUX
inlawrev-21605	1515	41	prescribed	prescribe	VERB
inlawrev-21605	1515	42	by	by	ADP
inlawrev-21605	1515	43	a	a	DET
inlawrev-21605	1515	44	person	person	NOUN
inlawrev-21605	1515	45	licensed	license	VERB
inlawrev-21605	1515	46	to	to	PART
inlawrev-21605	1515	47	issue	issue	VERB
inlawrev-21605	1515	48	the	the	DET
inlawrev-21605	1515	49	prescription	prescription	NOUN
inlawrev-21605	1515	50	.	.	PUNCT
inlawrev-21605	1515	51	”	"	PUNCT
inlawrev-21605	1516	1	further	far	ADV
inlawrev-21605	1516	2	,	,	PUNCT
inlawrev-21605	1516	3	the	the	DET
inlawrev-21605	1516	4	legislature	legislature	NOUN
inlawrev-21605	1516	5	provided	provide	VERB
inlawrev-21605	1516	6	the	the	DET
inlawrev-21605	1516	7	department414	department414	PROPN
inlawrev-21605	1516	8	authority	authority	NOUN
inlawrev-21605	1516	9	to	to	PART
inlawrev-21605	1516	10	interpret	interpret	VERB
inlawrev-21605	1516	11	the	the	DET
inlawrev-21605	1516	12	statutes	statute	NOUN
inlawrev-21605	1516	13	governing	govern	VERB
inlawrev-21605	1516	14	the	the	DET
inlawrev-21605	1516	15	listed	list	VERB
inlawrev-21605	1516	16	taxes	taxis	NOUN
inlawrev-21605	1516	17	,	,	PUNCT
inlawrev-21605	1516	18	but	but	CCONJ
inlawrev-21605	1516	19	limited	limit	VERB
inlawrev-21605	1516	20	the	the	DET
inlawrev-21605	1516	21	effect	effect	NOUN
inlawrev-21605	1516	22	of	of	ADP
inlawrev-21605	1516	23	the	the	DET
inlawrev-21605	1516	24	department	department	NOUN
inlawrev-21605	1516	25	’s	’s	PART
inlawrev-21605	1516	26	interpretations	interpretation	NOUN
inlawrev-21605	1516	27	.	.	PUNCT
inlawrev-21605	1517	1	the	the	DET
inlawrev-21605	1517	2	department	department	NOUN
inlawrev-21605	1517	3	,	,	PUNCT
inlawrev-21605	1517	4	in	in	ADP
inlawrev-21605	1517	5	1998	1998	NUM
inlawrev-21605	1517	6	,	,	PUNCT
inlawrev-21605	1517	7	“	"	PUNCT
inlawrev-21605	1517	8	interpreted	interpret	VERB
inlawrev-21605	1517	9	the415	the415	NOUN
inlawrev-21605	1517	10	predecessor	predecessor	NOUN
inlawrev-21605	1517	11	to	to	ADP
inlawrev-21605	1517	12	the	the	DET
inlawrev-21605	1517	13	durable	durable	ADJ
inlawrev-21605	1517	14	m	m	NOUN
inlawrev-21605	1517	15	edical	edical	ADJ
inlawrev-21605	1517	16	equipment	equipment	NOUN
inlawrev-21605	1517	17	exemption	exemption	NOUN
inlawrev-21605	1517	18	to	to	PART
inlawrev-21605	1517	19	apply	apply	VERB
inlawrev-21605	1517	20	to	to	ADP
inlawrev-21605	1517	21	sales	sale	NOUN
inlawrev-21605	1517	22	of	of	ADP
inlawrev-21605	1517	23	medical	medical	ADJ
inlawrev-21605	1517	24	equipment	equipment	NOUN
inlawrev-21605	1517	25	made	make	VERB
inlawrev-21605	1517	26	to	to	ADP
inlawrev-21605	1517	27	healthcare	healthcare	NOUN
inlawrev-21605	1517	28	service	service	NOUN
inlawrev-21605	1517	29	providers	provider	NOUN
inlawrev-21605	1517	30	for	for	ADP
inlawrev-21605	1517	31	treating	treat	VERB
inlawrev-21605	1517	32	patients	patient	NOUN
inlawrev-21605	1517	33	with	with	ADP
inlawrev-21605	1517	34	a	a	DET
inlawrev-21605	1517	35	prescription	prescription	NOUN
inlawrev-21605	1517	36	.	.	PUNCT
inlawrev-21605	1517	37	”	"	PUNCT
inlawrev-21605	1518	1	subsequent	subsequent	ADJ
inlawrev-21605	1518	2	to	to	ADP
inlawrev-21605	1518	3	the	the	DET
inlawrev-21605	1518	4	period	period	NOUN
inlawrev-21605	1518	5	at	at	ADP
inlawrev-21605	1518	6	issue	issue	NOUN
inlawrev-21605	1518	7	,	,	PUNCT
inlawrev-21605	1518	8	the	the	DET
inlawrev-21605	1518	9	department	department	NOUN
inlawrev-21605	1518	10	issued	issue	VERB
inlawrev-21605	1518	11	two416	two416	NOUN
inlawrev-21605	1518	12	revenue	revenue	NOUN
inlawrev-21605	1518	13	rulings	ruling	NOUN
inlawrev-21605	1518	14	.	.	PUNCT
inlawrev-21605	1519	1	these	these	DET
inlawrev-21605	1519	2	rulings	ruling	NOUN
inlawrev-21605	1519	3	again	again	ADV
inlawrev-21605	1519	4	exempted	exempt	VERB
inlawrev-21605	1519	5	healthcare	healthcare	NOUN
inlawrev-21605	1519	6	service	service	NOUN
inlawrev-21605	1519	7	providers’417	providers’417	ADJ
inlawrev-21605	1519	8	purchases	purchase	NOUN
inlawrev-21605	1519	9	of	of	ADP
inlawrev-21605	1519	10	m	m	NOUN
inlawrev-21605	1519	11	edical	edical	ADJ
inlawrev-21605	1519	12	equipment	equipment	NOUN
inlawrev-21605	1519	13	and	and	CCONJ
inlawrev-21605	1519	14	supplies	supply	NOUN
inlawrev-21605	1519	15	.	.	PUNCT
inlawrev-21605	1520	1	however	however	ADV
inlawrev-21605	1520	2	,	,	PUNCT
inlawrev-21605	1520	3	the	the	DET
inlawrev-21605	1520	4	department418	department418	PROPN
inlawrev-21605	1520	5	revoked	revoke	VERB
inlawrev-21605	1520	6	the	the	DET
inlawrev-21605	1520	7	revenue	revenue	NOUN
inlawrev-21605	1520	8	rulings	ruling	NOUN
inlawrev-21605	1520	9	and	and	CCONJ
inlawrev-21605	1520	10	replaced	replace	VERB
inlawrev-21605	1520	11	them	they	PRON
inlawrev-21605	1520	12	with	with	ADP
inlawrev-21605	1520	13	two	two	NUM
inlawrev-21605	1520	14	new	new	ADJ
inlawrev-21605	1520	15	revenue	revenue	NOUN
inlawrev-21605	1520	16	rulings	ruling	NOUN
inlawrev-21605	1520	17	that	that	PRON
inlawrev-21605	1520	18	only	only	ADV
inlawrev-21605	1520	19	exempted	exempt	VERB
inlawrev-21605	1520	20	sales	sale	NOUN
inlawrev-21605	1520	21	made	make	VERB
inlawrev-21605	1520	22	directly	directly	ADV
inlawrev-21605	1520	23	to	to	ADP
inlawrev-21605	1520	24	patients	patient	NOUN
inlawrev-21605	1520	25	with	with	ADP
inlawrev-21605	1520	26	a	a	DET
inlawrev-21605	1520	27	prescription.419	prescription.419	NOUN
inlawrev-21605	1520	28	on	on	ADP
inlawrev-21605	1520	29	appeal	appeal	NOUN
inlawrev-21605	1520	30	,	,	PUNCT
inlawrev-21605	1520	31	fresenius	fresenius	PROPN
inlawrev-21605	1520	32	argued	argue	VERB
inlawrev-21605	1520	33	it	it	PRON
inlawrev-21605	1520	34	was	be	AUX
inlawrev-21605	1520	35	entitled	entitle	VERB
inlawrev-21605	1520	36	to	to	ADP
inlawrev-21605	1520	37	the	the	DET
inlawrev-21605	1520	38	exemption	exemption	NOUN
inlawrev-21605	1520	39	because	because	SCONJ
inlawrev-21605	1520	40	the	the	DET
inlawrev-21605	1520	41	department	department	NOUN
inlawrev-21605	1520	42	must	must	AUX
inlawrev-21605	1520	43	follow	follow	VERB
inlawrev-21605	1520	44	its	its	PRON
inlawrev-21605	1520	45	interpretation	interpretation	NOUN
inlawrev-21605	1520	46	of	of	ADP
inlawrev-21605	1520	47	the	the	DET
inlawrev-21605	1520	48	1998	1998	NUM
inlawrev-21605	1520	49	ruling	ruling	NOUN
inlawrev-21605	1520	50	.	.	PUNCT
inlawrev-21605	1521	1	the	the	DET
inlawrev-21605	1521	2	department420	department420	PROPN
inlawrev-21605	1521	3	407	407	NUM
inlawrev-21605	1521	4	.	.	PUNCT
inlawrev-21605	1522	1	i	i	PRON
inlawrev-21605	1522	2	d.	d.	PROPN
inlawrev-21605	1522	3	408	408	NUM
inlawrev-21605	1522	4	.	.	PUNCT
inlawrev-21605	1523	1	56	56	NUM
inlawrev-21605	1523	2	n.e.3d	n.e.3d	NUM
inlawrev-21605	1523	3	734	734	NUM
inlawrev-21605	1523	4	(	(	PUNCT
inlawrev-21605	1523	5	ind	ind	NOUN
inlawrev-21605	1523	6	.	.	PUNCT
inlawrev-21605	1524	1	t.c	t.c	PROPN
inlawrev-21605	1524	2	.	.	PROPN
inlawrev-21605	1524	3	2016	2016	NUM
inlawrev-21605	1524	4	)	)	PUNCT
inlawrev-21605	1524	5	,	,	PUNCT
inlawrev-21605	1524	6	trans	trans	PROPN
inlawrev-21605	1524	7	.	.	PROPN
inlawrev-21605	1524	8	denied	deny	VERB
inlawrev-21605	1524	9	,	,	PUNCT
inlawrev-21605	1524	10	no	no	INTJ
inlawrev-21605	1524	11	.	.	NOUN
inlawrev-21605	1524	12	49t10	49t10	NUM
inlawrev-21605	1524	13	-	-	PUNCT
inlawrev-21605	1524	14	1008	1008	NUM
inlawrev-21605	1524	15	-	-	PUNCT
inlawrev-21605	1524	16	ta-45	ta-45	NUM
inlawrev-21605	1524	17	,	,	PUNCT
inlawrev-21605	1524	18	2017	2017	NUM
inlawrev-21605	1524	19	wl	wl	NOUN
inlawrev-21605	1524	20	363194	363194	NUM
inlawrev-21605	1524	21	(	(	PUNCT
inlawrev-21605	1524	22	ind	ind	NOUN
inlawrev-21605	1524	23	.	.	PUNCT
inlawrev-21605	1525	1	jan	jan	PROPN
inlawrev-21605	1525	2	.	.	PROPN
inlawrev-21605	1525	3	19	19	NUM
inlawrev-21605	1525	4	,	,	PUNCT
inlawrev-21605	1525	5	2017	2017	NUM
inlawrev-21605	1525	6	)	)	PUNCT
inlawrev-21605	1525	7	.	.	PUNCT
inlawrev-21605	1526	1	409	409	NUM
inlawrev-21605	1526	2	.	.	PUNCT
inlawrev-21605	1527	1	i	i	PRON
inlawrev-21605	1527	2	d.	d.	PROPN
inlawrev-21605	1527	3	at	at	ADP
inlawrev-21605	1527	4	735	735	NUM
inlawrev-21605	1527	5	.	.	PUNCT
inlawrev-21605	1527	6	410	410	NUM
inlawrev-21605	1527	7	.	.	PUNCT
inlawrev-21605	1528	1	i	i	PRON
inlawrev-21605	1528	2	d.	d.	PROPN
inlawrev-21605	1528	3	411	411	NUM
inlawrev-21605	1528	4	.	.	PUNCT
inlawrev-21605	1529	1	i	i	PRON
inlawrev-21605	1529	2	d.	d.	PROPN
inlawrev-21605	1529	3	412	412	NUM
inlawrev-21605	1529	4	.	.	PUNCT
inlawrev-21605	1530	1	i	i	PRON
inlawrev-21605	1530	2	d.	d.	PROPN
inlawrev-21605	1530	3	413	413	NUM
inlawrev-21605	1530	4	.	.	PUNCT
inlawrev-21605	1531	1	i	i	PRON
inlawrev-21605	1531	2	d.	d.	PROPN
inlawrev-21605	1531	3	414	414	NUM
inlawrev-21605	1531	4	.	.	PUNCT
inlawrev-21605	1532	1	i	i	PRON
inlawrev-21605	1532	2	d.	d.	PROPN
inlawrev-21605	1532	3	at	at	ADP
inlawrev-21605	1532	4	736	736	NUM
inlawrev-21605	1532	5	(	(	PUNCT
inlawrev-21605	1532	6	quoting	quote	VERB
inlawrev-21605	1532	7	ind	ind	PROPN
inlawrev-21605	1532	8	.	.	PUNCT
inlawrev-21605	1533	1	code	code	PROPN
inlawrev-21605	1533	2	§	§	PROPN
inlawrev-21605	1533	3	6	6	NUM
inlawrev-21605	1533	4	-	-	SYM
inlawrev-21605	1533	5	2.5	2.5	NUM
inlawrev-21605	1533	6	-	-	PUNCT
inlawrev-21605	1533	7	5	5	NUM
inlawrev-21605	1533	8	-	-	PUNCT
inlawrev-21605	1533	9	18(a	18(a	NUM
inlawrev-21605	1533	10	)	)	PUNCT
inlawrev-21605	1533	11	(	(	PUNCT
inlawrev-21605	1533	12	2004	2004	NUM
inlawrev-21605	1533	13	)	)	PUNCT
inlawrev-21605	1533	14	(	(	PUNCT
inlawrev-21605	1533	15	amended	amend	VERB
inlawrev-21605	1533	16	2010	2010	NUM
inlawrev-21605	1533	17	)	)	PUNCT
inlawrev-21605	1533	18	(	(	PUNCT
inlawrev-21605	1533	19	the	the	DET
inlawrev-21605	1533	20	durable	durable	ADJ
inlawrev-21605	1533	21	medical	medical	ADJ
inlawrev-21605	1533	22	equipment	equipment	NOUN
inlawrev-21605	1533	23	exemption	exemption	NOUN
inlawrev-21605	1533	24	)	)	PUNCT
inlawrev-21605	1533	25	)	)	PUNCT
inlawrev-21605	1533	26	.	.	PUNCT
inlawrev-21605	1534	1	415	415	X
inlawrev-21605	1534	2	.	.	PUNCT
inlawrev-21605	1535	1	see	see	VERB
inlawrev-21605	1535	2	ind	ind	PROPN
inlawrev-21605	1535	3	.	.	PUNCT
inlawrev-21605	1536	1	code	code	PROPN
inlawrev-21605	1536	2	§	§	PROPN
inlawrev-21605	1536	3	6	6	NUM
inlawrev-21605	1536	4	-	-	SYM
inlawrev-21605	1536	5	8.1	8.1	NUM
inlawrev-21605	1536	6	-	-	PUNCT
inlawrev-21605	1536	7	3	3	NUM
inlawrev-21605	1536	8	-	-	NUM
inlawrev-21605	1536	9	3(b	3(b	NUM
inlawrev-21605	1536	10	)	)	PUNCT
inlawrev-21605	1536	11	(	(	PUNCT
inlawrev-21605	1536	12	2016	2016	NUM
inlawrev-21605	1536	13	)	)	PUNCT
inlawrev-21605	1536	14	.	.	PUNCT
inlawrev-21605	1537	1	416	416	X
inlawrev-21605	1537	2	.	.	PUNCT
inlawrev-21605	1538	1	fresenius	fresenius	PROPN
inlawrev-21605	1538	2	,	,	PUNCT
inlawrev-21605	1538	3	56	56	NUM
inlawrev-21605	1538	4	n.e.3d	n.e.3d	NUM
inlawrev-21605	1538	5	at	at	ADP
inlawrev-21605	1538	6	736	736	NUM
inlawrev-21605	1538	7	.	.	PUNCT
inlawrev-21605	1539	1	417	417	NUM
inlawrev-21605	1539	2	.	.	PUNCT
inlawrev-21605	1540	1	i	i	PRON
inlawrev-21605	1540	2	d.	d.	PROPN
inlawrev-21605	1540	3	418	418	NUM
inlawrev-21605	1540	4	.	.	PUNCT
inlawrev-21605	1541	1	i	i	PRON
inlawrev-21605	1541	2	d.	d.	PROPN
inlawrev-21605	1541	3	419	419	NUM
inlawrev-21605	1541	4	.	.	PUNCT
inlawrev-21605	1542	1	i	i	PRON
inlawrev-21605	1542	2	d.	d.	PROPN
inlawrev-21605	1542	3	420	420	NUM
inlawrev-21605	1542	4	.	.	PUNCT
inlawrev-21605	1543	1	i	i	PRON
inlawrev-21605	1543	2	d.	d.	PROPN
inlawrev-21605	1543	3	at	at	ADP
inlawrev-21605	1543	4	736	736	NUM
inlawrev-21605	1543	5	-	-	SYM
inlawrev-21605	1543	6	37	37	NUM
inlawrev-21605	1543	7	.	.	PUNCT
inlawrev-21605	1544	1	1438	1438	NUM
inlawrev-21605	1544	2	indiana	indiana	PROPN
inlawrev-21605	1544	3	law	law	PROPN
inlawrev-21605	1544	4	review	review	NOUN
inlawrev-21605	1545	1	[	[	X
inlawrev-21605	1545	2	vol	vol	NOUN
inlawrev-21605	1545	3	.	.	PUNCT
inlawrev-21605	1546	1	50:1403	50:1403	NUM
inlawrev-21605	1546	2	asserted	assert	VERB
inlawrev-21605	1546	3	it	it	PRON
inlawrev-21605	1546	4	was	be	AUX
inlawrev-21605	1546	5	not	not	PART
inlawrev-21605	1546	6	required	require	VERB
inlawrev-21605	1546	7	to	to	PART
inlawrev-21605	1546	8	follow	follow	VERB
inlawrev-21605	1546	9	the	the	DET
inlawrev-21605	1546	10	1998	1998	NUM
inlawrev-21605	1546	11	ruling	ruling	NOUN
inlawrev-21605	1546	12	because	because	SCONJ
inlawrev-21605	1546	13	it	it	PRON
inlawrev-21605	1546	14	was	be	AUX
inlawrev-21605	1546	15	not	not	PART
inlawrev-21605	1546	16	an	an	DET
inlawrev-21605	1546	17	interpretation	interpretation	NOUN
inlawrev-21605	1546	18	of	of	ADP
inlawrev-21605	1546	19	the	the	DET
inlawrev-21605	1546	20	statutes	statute	NOUN
inlawrev-21605	1546	21	governing	govern	VERB
inlawrev-21605	1546	22	the	the	DET
inlawrev-21605	1546	23	listed	list	VERB
inlawrev-21605	1546	24	taxes	taxis	NOUN
inlawrev-21605	1546	25	that	that	PRON
inlawrev-21605	1546	26	binds	bind	VERB
inlawrev-21605	1546	27	the	the	DET
inlawrev-21605	1546	28	department	department	NOUN
inlawrev-21605	1546	29	,	,	PUNCT
inlawrev-21605	1546	30	and	and	CCONJ
inlawrev-21605	1546	31	the	the	DET
inlawrev-21605	1546	32	1998	1998	NUM
inlawrev-21605	1546	33	ruling	ruling	NOUN
inlawrev-21605	1546	34	was	be	AUX
inlawrev-21605	1546	35	not	not	PART
inlawrev-21605	1546	36	issued	issue	VERB
inlawrev-21605	1546	37	to	to	ADP
inlawrev-21605	1546	38	fresenius	fresenius	PROPN
inlawrev-21605	1546	39	.	.	PUNCT
inlawrev-21605	1547	1	to	to	ADP
inlawrev-21605	1547	2	the	the	DET
inlawrev-21605	1547	3	department	department	NOUN
inlawrev-21605	1547	4	’s	’s	PART
inlawrev-21605	1547	5	first421	first421	PROPN
inlawrev-21605	1547	6	argument	argument	NOUN
inlawrev-21605	1547	7	,	,	PUNCT
inlawrev-21605	1547	8	the	the	DET
inlawrev-21605	1547	9	tax	tax	NOUN
inlawrev-21605	1547	10	court	court	NOUN
inlawrev-21605	1547	11	was	be	AUX
inlawrev-21605	1547	12	not	not	PART
inlawrev-21605	1547	13	persuaded	persuade	VERB
inlawrev-21605	1547	14	because	because	SCONJ
inlawrev-21605	1547	15	the	the	DET
inlawrev-21605	1547	16	department	department	NOUN
inlawrev-21605	1547	17	’s	’s	PART
inlawrev-21605	1547	18	own	own	ADJ
inlawrev-21605	1547	19	regulation	regulation	NOUN
inlawrev-21605	1547	20	interpreting	interpret	VERB
inlawrev-21605	1547	21	its	its	PRON
inlawrev-21605	1547	22	powers	power	NOUN
inlawrev-21605	1547	23	“	"	PUNCT
inlawrev-21605	1547	24	clarifies	clarify	VERB
inlawrev-21605	1547	25	that	that	SCONJ
inlawrev-21605	1547	26	the	the	DET
inlawrev-21605	1547	27	department	department	NOUN
inlawrev-21605	1547	28	is	be	AUX
inlawrev-21605	1547	29	not	not	PART
inlawrev-21605	1547	30	limited	limit	VERB
inlawrev-21605	1547	31	to	to	ADP
inlawrev-21605	1547	32	interpreting	interpret	VERB
inlawrev-21605	1547	33	a	a	DET
inlawrev-21605	1547	34	statute	statute	NOUN
inlawrev-21605	1547	35	through	through	ADP
inlawrev-21605	1547	36	regulation	regulation	NOUN
inlawrev-21605	1547	37	.	.	PUNCT
inlawrev-21605	1547	38	”	"	PUNCT
inlawrev-21605	1548	1	further	far	ADV
inlawrev-21605	1548	2	,	,	PUNCT
inlawrev-21605	1548	3	the	the	DET
inlawrev-21605	1548	4	tax	tax	NOUN
inlawrev-21605	1548	5	court	court	NOUN
inlawrev-21605	1548	6	explained	explain	VERB
inlawrev-21605	1548	7	it422	it422	PROPN
inlawrev-21605	1548	8	had	have	AUX
inlawrev-21605	1548	9	previously	previously	ADV
inlawrev-21605	1548	10	addressed	address	VERB
inlawrev-21605	1548	11	this	this	DET
inlawrev-21605	1548	12	issue	issue	NOUN
inlawrev-21605	1548	13	and	and	CCONJ
inlawrev-21605	1548	14	determined	determine	VERB
inlawrev-21605	1548	15	the	the	DET
inlawrev-21605	1548	16	department	department	NOUN
inlawrev-21605	1548	17	may	may	AUX
inlawrev-21605	1548	18	interpret	interpret	VERB
inlawrev-21605	1548	19	statues	statue	NOUN
inlawrev-21605	1548	20	governing	govern	VERB
inlawrev-21605	1548	21	indiana	indiana	PROPN
inlawrev-21605	1548	22	’s	’s	PART
inlawrev-21605	1548	23	listed	list	VERB
inlawrev-21605	1548	24	taxes	taxis	NOUN
inlawrev-21605	1548	25	by	by	ADP
inlawrev-21605	1548	26	a	a	DET
inlawrev-21605	1548	27	variety	variety	NOUN
inlawrev-21605	1548	28	of	of	ADP
inlawrev-21605	1548	29	methods	method	NOUN
inlawrev-21605	1548	30	.	.	PUNCT
inlawrev-21605	1549	1	therefore	therefore	ADV
inlawrev-21605	1549	2	,	,	PUNCT
inlawrev-21605	1549	3	the423	the423	PROPN
inlawrev-21605	1549	4	tax	tax	NOUN
inlawrev-21605	1549	5	court	court	NOUN
inlawrev-21605	1549	6	held	hold	VERB
inlawrev-21605	1549	7	the	the	DET
inlawrev-21605	1549	8	department	department	NOUN
inlawrev-21605	1549	9	was	be	AUX
inlawrev-21605	1549	10	bound	bind	VERB
inlawrev-21605	1549	11	by	by	ADP
inlawrev-21605	1549	12	its	its	PRON
inlawrev-21605	1549	13	1998	1998	NUM
inlawrev-21605	1549	14	ruling.424	ruling.424	NOUN
inlawrev-21605	1549	15	the	the	DET
inlawrev-21605	1549	16	tax	tax	NOUN
inlawrev-21605	1549	17	court	court	NOUN
inlawrev-21605	1549	18	also	also	ADV
inlawrev-21605	1549	19	disagreed	disagree	VERB
inlawrev-21605	1549	20	with	with	ADP
inlawrev-21605	1549	21	the	the	DET
inlawrev-21605	1549	22	department	department	NOUN
inlawrev-21605	1549	23	’s	’s	PART
inlawrev-21605	1549	24	assertion	assertion	NOUN
inlawrev-21605	1549	25	that	that	SCONJ
inlawrev-21605	1549	26	“	"	PUNCT
inlawrev-21605	1549	27	only	only	ADV
inlawrev-21605	1549	28	the	the	DET
inlawrev-21605	1549	29	taxpayer	taxpayer	NOUN
inlawrev-21605	1549	30	to	to	PART
inlawrev-21605	1549	31	whom	whom	PRON
inlawrev-21605	1549	32	the	the	DET
inlawrev-21605	1549	33	ruling	ruling	NOUN
inlawrev-21605	1549	34	was	be	AUX
inlawrev-21605	1549	35	issued	issue	VERB
inlawrev-21605	1549	36	is	be	AUX
inlawrev-21605	1549	37	entitled	entitle	VERB
inlawrev-21605	1549	38	to	to	PART
inlawrev-21605	1549	39	rely	rely	VERB
inlawrev-21605	1549	40	on	on	ADP
inlawrev-21605	1549	41	it	it	PRON
inlawrev-21605	1549	42	.	.	PUNCT
inlawrev-21605	1549	43	”	"	PUNCT
inlawrev-21605	1550	1	first	first	ADV
inlawrev-21605	1550	2	,	,	PUNCT
inlawrev-21605	1550	3	the	the	DET
inlawrev-21605	1550	4	tax425	tax425	PROPN
inlawrev-21605	1550	5	court	court	NOUN
inlawrev-21605	1550	6	pointed	point	VERB
inlawrev-21605	1550	7	out	out	ADP
inlawrev-21605	1550	8	that	that	SCONJ
inlawrev-21605	1550	9	norrell	norrell	PROPN
inlawrev-21605	1550	10	services	services	PROPN
inlawrev-21605	1550	11	,	,	PUNCT
inlawrev-21605	1550	12	inc	inc	PROPN
inlawrev-21605	1550	13	.	.	PROPN
inlawrev-21605	1551	1	v.	v.	PROPN
inlawrev-21605	1551	2	indiana	indiana	PROPN
inlawrev-21605	1552	1	d	d	PROPN
inlawrev-21605	1552	2	epartment	epartment	NOUN
inlawrev-21605	1552	3	of	of	ADP
inlawrev-21605	1552	4	state	state	NOUN
inlawrev-21605	1552	5	revenue	revenue	NOUN
inlawrev-21605	1552	6	,	,	PUNCT
inlawrev-21605	1552	7	which	which	PRON
inlawrev-21605	1552	8	the	the	DET
inlawrev-21605	1552	9	d	d	PROPN
inlawrev-21605	1552	10	epartment	epartment	NOUN
inlawrev-21605	1552	11	relied	rely	VERB
inlawrev-21605	1552	12	on	on	ADP
inlawrev-21605	1552	13	in	in	ADP
inlawrev-21605	1552	14	part	part	NOUN
inlawrev-21605	1552	15	,	,	PUNCT
inlawrev-21605	1552	16	did	do	AUX
inlawrev-21605	1552	17	not	not	PART
inlawrev-21605	1552	18	address	address	VERB
inlawrev-21605	1552	19	the	the	DET
inlawrev-21605	1552	20	binding426	binding426	PROPN
inlawrev-21605	1552	21	effects	effect	NOUN
inlawrev-21605	1552	22	of	of	ADP
inlawrev-21605	1552	23	ruling	rule	VERB
inlawrev-21605	1552	24	on	on	ADP
inlawrev-21605	1552	25	different	different	ADJ
inlawrev-21605	1552	26	taxpayers	taxpayer	NOUN
inlawrev-21605	1552	27	.	.	PUNCT
inlawrev-21605	1553	1	second	second	ADJ
inlawrev-21605	1553	2	,	,	PUNCT
inlawrev-21605	1553	3	the	the	DET
inlawrev-21605	1553	4	tax	tax	NOUN
inlawrev-21605	1553	5	court	court	NOUN
inlawrev-21605	1553	6	explained	explain	VERB
inlawrev-21605	1553	7	that427	that427	PUNCT
inlawrev-21605	1553	8	if	if	SCONJ
inlawrev-21605	1553	9	the	the	DET
inlawrev-21605	1553	10	legislature	legislature	NOUN
inlawrev-21605	1553	11	had	have	AUX
inlawrev-21605	1553	12	intended	intend	VERB
inlawrev-21605	1553	13	indiana	indiana	PROPN
inlawrev-21605	1553	14	code	code	PROPN
inlawrev-21605	1553	15	section	section	NOUN
inlawrev-21605	1553	16	6	6	NUM
inlawrev-21605	1553	17	-	-	SYM
inlawrev-21605	1553	18	8.1	8.1	NUM
inlawrev-21605	1553	19	-	-	PUNCT
inlawrev-21605	1553	20	3	3	NUM
inlawrev-21605	1553	21	-	-	NUM
inlawrev-21605	1553	22	3(b	3(b	NUM
inlawrev-21605	1553	23	)	)	PUNCT
inlawrev-21605	1553	24	to	to	PART
inlawrev-21605	1553	25	“	"	PUNCT
inlawrev-21605	1553	26	apply	apply	VERB
inlawrev-21605	1553	27	only	only	ADV
inlawrev-21605	1553	28	to	to	ADP
inlawrev-21605	1553	29	the	the	DET
inlawrev-21605	1553	30	taxpayer	taxpayer	NOUN
inlawrev-21605	1553	31	to	to	PART
inlawrev-21605	1553	32	whom	whom	PRON
inlawrev-21605	1553	33	the	the	DET
inlawrev-21605	1553	34	published	publish	VERB
inlawrev-21605	1553	35	ruling	ruling	NOUN
inlawrev-21605	1553	36	was	be	AUX
inlawrev-21605	1553	37	issued	issue	VERB
inlawrev-21605	1553	38	,	,	PUNCT
inlawrev-21605	1553	39	it	it	PRON
inlawrev-21605	1553	40	could	could	AUX
inlawrev-21605	1553	41	have	have	AUX
inlawrev-21605	1553	42	used	use	VERB
inlawrev-21605	1553	43	the	the	DET
inlawrev-21605	1553	44	definite	definite	ADJ
inlawrev-21605	1553	45	article	article	NOUN
inlawrev-21605	1553	46	(	(	PUNCT
inlawrev-21605	1553	47	i.e.	i.e.	X
inlawrev-21605	1553	48	,	,	PUNCT
inlawrev-21605	1553	49	‘	'	PUNCT
inlawrev-21605	1553	50	the	the	DET
inlawrev-21605	1553	51	’	'	PUNCT
inlawrev-21605	1553	52	taxpayer	taxpayer	NOUN
inlawrev-21605	1553	53	)	)	PUNCT
inlawrev-21605	1553	54	rather	rather	ADV
inlawrev-21605	1553	55	than	than	ADP
inlawrev-21605	1553	56	the	the	DET
inlawrev-21605	1553	57	indefinite	indefinite	ADJ
inlawrev-21605	1553	58	article	article	NOUN
inlawrev-21605	1553	59	(	(	PUNCT
inlawrev-21605	1553	60	i.e.	i.e.	X
inlawrev-21605	1553	61	,	,	PUNCT
inlawrev-21605	1553	62	‘	'	PUNCT
inlawrev-21605	1553	63	a	a	DET
inlawrev-21605	1553	64	’	'	PUNCT
inlawrev-21605	1553	65	taxpayer	taxpayer	NOUN
inlawrev-21605	1553	66	)	)	PUNCT
inlawrev-21605	1553	67	.	.	PUNCT
inlawrev-21605	1553	68	”	"	PUNCT
inlawrev-21605	1554	1	finally	finally	ADV
inlawrev-21605	1554	2	,	,	PUNCT
inlawrev-21605	1554	3	the	the	DET
inlawrev-21605	1554	4	tax	tax	NOUN
inlawrev-21605	1554	5	court	court	NOUN
inlawrev-21605	1554	6	noted	note	VERB
inlawrev-21605	1554	7	the	the	DET
inlawrev-21605	1554	8	department	department	NOUN
inlawrev-21605	1554	9	’s	’s	PART
inlawrev-21605	1554	10	claim	claim	NOUN
inlawrev-21605	1554	11	was	be	AUX
inlawrev-21605	1554	12	in428	in428	PROPN
inlawrev-21605	1554	13	contradiction	contradiction	NOUN
inlawrev-21605	1554	14	to	to	ADP
inlawrev-21605	1554	15	its	its	PRON
inlawrev-21605	1554	16	own	own	ADJ
inlawrev-21605	1554	17	regulation	regulation	NOUN
inlawrev-21605	1554	18	.	.	PUNCT
inlawrev-21605	1555	1	therefore	therefore	ADV
inlawrev-21605	1555	2	,	,	PUNCT
inlawrev-21605	1555	3	the	the	DET
inlawrev-21605	1555	4	tax	tax	NOUN
inlawrev-21605	1555	5	court	court	NOUN
inlawrev-21605	1555	6	held	hold	VERB
inlawrev-21605	1555	7	that	that	SCONJ
inlawrev-21605	1555	8	“	"	PUNCT
inlawrev-21605	1555	9	to	to	PART
inlawrev-21605	1555	10	the429	the429	PROPN
inlawrev-21605	1555	11	extent	extent	NOUN
inlawrev-21605	1555	12	fresenius	fresenius	PROPN
inlawrev-21605	1555	13	establishes	establish	VERB
inlawrev-21605	1555	14	that	that	SCONJ
inlawrev-21605	1555	15	its	its	PRON
inlawrev-21605	1555	16	facts	fact	NOUN
inlawrev-21605	1555	17	are	be	AUX
inlawrev-21605	1555	18	‘	'	PUNCT
inlawrev-21605	1555	19	substantially	substantially	ADV
inlawrev-21605	1555	20	identical	identical	ADJ
inlawrev-21605	1555	21	’	'	PUNCT
inlawrev-21605	1555	22	to	to	ADP
inlawrev-21605	1555	23	the	the	DET
inlawrev-21605	1555	24	facts	fact	NOUN
inlawrev-21605	1555	25	in	in	ADP
inlawrev-21605	1555	26	the	the	DET
inlawrev-21605	1555	27	1998	1998	NUM
inlawrev-21605	1555	28	ruling	ruling	NOUN
inlawrev-21605	1555	29	,	,	PUNCT
inlawrev-21605	1555	30	the	the	DET
inlawrev-21605	1555	31	d	d	PROPN
inlawrev-21605	1555	32	epartment	epartment	NOUN
inlawrev-21605	1555	33	is	be	AUX
inlawrev-21605	1555	34	bound	bind	VERB
inlawrev-21605	1555	35	to	to	PART
inlawrev-21605	1555	36	follow	follow	VERB
inlawrev-21605	1555	37	it	it	PRON
inlawrev-21605	1555	38	.	.	PUNCT
inlawrev-21605	1555	39	”	"	PUNCT
inlawrev-21605	1556	1	the	the	DET
inlawrev-21605	1556	2	tax	tax	NOUN
inlawrev-21605	1556	3	court430	court430	PROPN
inlawrev-21605	1556	4	determined	determine	VERB
inlawrev-21605	1556	5	the	the	DET
inlawrev-21605	1556	6	parties	party	NOUN
inlawrev-21605	1556	7	had	have	AUX
inlawrev-21605	1556	8	indeed	indeed	ADV
inlawrev-21605	1556	9	stipulated	stipulate	VERB
inlawrev-21605	1556	10	fresenius	fresenius	PROPN
inlawrev-21605	1556	11	had	have	VERB
inlawrev-21605	1556	12	facts	fact	NOUN
inlawrev-21605	1556	13	that	that	PRON
inlawrev-21605	1556	14	were	be	AUX
inlawrev-21605	1556	15	substantially	substantially	ADV
inlawrev-21605	1556	16	identical	identical	ADJ
inlawrev-21605	1556	17	to	to	ADP
inlawrev-21605	1556	18	the	the	DET
inlawrev-21605	1556	19	1998	1998	NUM
inlawrev-21605	1556	20	ruling	ruling	NOUN
inlawrev-21605	1556	21	.	.	PUNCT
inlawrev-21605	1557	1	as	as	ADP
inlawrev-21605	1557	2	such	such	ADJ
inlawrev-21605	1557	3	,	,	PUNCT
inlawrev-21605	1557	4	the	the	DET
inlawrev-21605	1557	5	tax	tax	NOUN
inlawrev-21605	1557	6	court	court	NOUN
inlawrev-21605	1557	7	granted431	granted431	PROPN
inlawrev-21605	1557	8	summary	summary	NOUN
inlawrev-21605	1557	9	judgment	judgment	NOUN
inlawrev-21605	1557	10	in	in	ADP
inlawrev-21605	1557	11	favor	favor	NOUN
inlawrev-21605	1557	12	of	of	ADP
inlawrev-21605	1557	13	fresenius	fresenius	PROPN
inlawrev-21605	1557	14	and	and	CCONJ
inlawrev-21605	1557	15	against	against	ADP
inlawrev-21605	1557	16	the	the	DET
inlawrev-21605	1557	17	department.432	department.432	NOUN
inlawrev-21605	1557	18	4	4	NUM
inlawrev-21605	1557	19	.	.	PUNCT
inlawrev-21605	1558	1	r	r	NOUN
inlawrev-21605	1558	2	d	d	NOUN
inlawrev-21605	1558	3	m	m	VERB
inlawrev-21605	1558	4	sales	sale	NOUN
inlawrev-21605	1558	5	and	and	CCONJ
inlawrev-21605	1558	6	service	service	NOUN
inlawrev-21605	1558	7	,	,	PUNCT
inlawrev-21605	1558	8	inc	inc	PROPN
inlawrev-21605	1558	9	.	.	PROPN
inlawrev-21605	1558	10	v.	v.	PROPN
inlawrev-21605	1558	11	indiana	indiana	PROPN
inlawrev-21605	1558	12	department	department	PROPN
inlawrev-21605	1558	13	of	of	ADP
inlawrev-21605	1558	14	state	state	PROPN
inlawrev-21605	1558	15	revenue	revenue	NOUN
inlawrev-21605	1558	16	.	.	PUNCT
inlawrev-21605	1559	1	—	—	PUNCT
inlawrev-21605	1559	2	rdm	rdm	PROPN
inlawrev-21605	1559	3	operated	operate	VERB
inlawrev-21605	1559	4	and	and	CCONJ
inlawrev-21605	1559	5	serviced	serviced	ADJ
inlawrev-21605	1559	6	vending	vending	NOUN
inlawrev-21605	1559	7	machines	machine	NOUN
inlawrev-21605	1559	8	and	and	CCONJ
inlawrev-21605	1559	9	operated	operate	VERB
inlawrev-21605	1559	10	two433	two433	PROPN
inlawrev-21605	1559	11	421	421	NUM
inlawrev-21605	1559	12	.	.	PUNCT
inlawrev-21605	1560	1	i	i	PRON
inlawrev-21605	1560	2	d.	d.	PROPN
inlawrev-21605	1560	3	at	at	ADP
inlawrev-21605	1560	4	737	737	NUM
inlawrev-21605	1560	5	.	.	PUNCT
inlawrev-21605	1561	1	422	422	NUM
inlawrev-21605	1561	2	.	.	PUNCT
inlawrev-21605	1562	1	i	i	PRON
inlawrev-21605	1562	2	d.	d.	PROPN
inlawrev-21605	1562	3	(	(	PUNCT
inlawrev-21605	1562	4	citing	cite	VERB
inlawrev-21605	1562	5	45	45	NUM
inlawrev-21605	1562	6	ind	ind	NOUN
inlawrev-21605	1562	7	.	.	PUNCT
inlawrev-21605	1563	1	admin	admin	PROPN
inlawrev-21605	1563	2	.	.	PUNCT
inlawrev-21605	1564	1	code	code	PROPN
inlawrev-21605	1564	2	§	§	PROPN
inlawrev-21605	1564	3	15	15	NUM
inlawrev-21605	1564	4	-	-	SYM
inlawrev-21605	1564	5	3	3	NUM
inlawrev-21605	1564	6	-	-	SYM
inlawrev-21605	1564	7	2(d)(1	2(d)(1	NUM
inlawrev-21605	1564	8	)	)	PUNCT
inlawrev-21605	1564	9	(	(	PUNCT
inlawrev-21605	1564	10	2004	2004	NUM
inlawrev-21605	1564	11	)	)	PUNCT
inlawrev-21605	1564	12	)	)	PUNCT
inlawrev-21605	1564	13	.	.	PUNCT
inlawrev-21605	1565	1	423	423	X
inlawrev-21605	1565	2	.	.	PUNCT
inlawrev-21605	1566	1	i	i	PRON
inlawrev-21605	1566	2	d.	d.	PROPN
inlawrev-21605	1566	3	(	(	PUNCT
inlawrev-21605	1566	4	citing	cite	VERB
inlawrev-21605	1566	5	mirant	mirant	ADJ
inlawrev-21605	1566	6	sugar	sugar	PROPN
inlawrev-21605	1566	7	creek	creek	PROPN
inlawrev-21605	1566	8	,	,	PUNCT
inlawrev-21605	1566	9	llc	llc	PROPN
inlawrev-21605	1566	10	v.	v.	PROPN
inlawrev-21605	1566	11	ind	ind	PROPN
inlawrev-21605	1566	12	.	.	PUNCT
inlawrev-21605	1567	1	dep’t	dep’t	NOUN
inlawrev-21605	1567	2	of	of	ADP
inlawrev-21605	1567	3	state	state	NOUN
inlawrev-21605	1567	4	revenue	revenue	NOUN
inlawrev-21605	1567	5	,	,	PUNCT
inlawrev-21605	1567	6	930	930	NUM
inlawrev-21605	1567	7	n.e.2d	n.e.2d	NUM
inlawrev-21605	1567	8	697	697	NUM
inlawrev-21605	1567	9	,	,	PUNCT
inlawrev-21605	1567	10	700	700	NUM
inlawrev-21605	1567	11	(	(	PUNCT
inlawrev-21605	1567	12	ind	ind	NOUN
inlawrev-21605	1567	13	.	.	PUNCT
inlawrev-21605	1568	1	t.c	t.c	PROPN
inlawrev-21605	1568	2	.	.	PROPN
inlawrev-21605	1568	3	2010	2010	NUM
inlawrev-21605	1568	4	)	)	PUNCT
inlawrev-21605	1568	5	)	)	PUNCT
inlawrev-21605	1568	6	.	.	PUNCT
inlawrev-21605	1569	1	424	424	NUM
inlawrev-21605	1569	2	.	.	PUNCT
inlawrev-21605	1570	1	i	i	PRON
inlawrev-21605	1570	2	d.	d.	PROPN
inlawrev-21605	1570	3	425	425	NUM
inlawrev-21605	1570	4	.	.	PUNCT
inlawrev-21605	1571	1	i	i	PRON
inlawrev-21605	1571	2	d.	d.	PROPN
inlawrev-21605	1571	3	(	(	PUNCT
inlawrev-21605	1571	4	internal	internal	ADJ
inlawrev-21605	1571	5	quotations	quotation	NOUN
inlawrev-21605	1571	6	omitted	omit	VERB
inlawrev-21605	1571	7	)	)	PUNCT
inlawrev-21605	1571	8	.	.	PUNCT
inlawrev-21605	1572	1	426	426	NUM
inlawrev-21605	1572	2	.	.	NUM
inlawrev-21605	1572	3	816	816	NUM
inlawrev-21605	1572	4	n.e.2d	n.e.2d	NOUN
inlawrev-21605	1572	5	517	517	NUM
inlawrev-21605	1572	6	(	(	PUNCT
inlawrev-21605	1572	7	ind	ind	NOUN
inlawrev-21605	1572	8	.	.	PUNCT
inlawrev-21605	1573	1	t.c	t.c	PROPN
inlawrev-21605	1573	2	.	.	PROPN
inlawrev-21605	1573	3	2004	2004	NUM
inlawrev-21605	1573	4	)	)	PUNCT
inlawrev-21605	1573	5	.	.	PUNCT
inlawrev-21605	1574	1	427	427	NUM
inlawrev-21605	1574	2	.	.	PUNCT
inlawrev-21605	1575	1	fresenius	fresenius	PROPN
inlawrev-21605	1575	2	,	,	PUNCT
inlawrev-21605	1575	3	56	56	NUM
inlawrev-21605	1575	4	n.e.3d	n.e.3d	NUM
inlawrev-21605	1575	5	at	at	ADP
inlawrev-21605	1575	6	737	737	NUM
inlawrev-21605	1575	7	-	-	SYM
inlawrev-21605	1575	8	38	38	NUM
inlawrev-21605	1575	9	.	.	PUNCT
inlawrev-21605	1576	1	428	428	NUM
inlawrev-21605	1576	2	.	.	PUNCT
inlawrev-21605	1577	1	i	i	PRON
inlawrev-21605	1577	2	d.	d.	PROPN
inlawrev-21605	1577	3	at	at	ADP
inlawrev-21605	1577	4	738	738	NUM
inlawrev-21605	1577	5	.	.	PUNCT
inlawrev-21605	1578	1	429	429	NUM
inlawrev-21605	1578	2	.	.	PUNCT
inlawrev-21605	1579	1	i	i	PRON
inlawrev-21605	1579	2	d.	d.	PROPN
inlawrev-21605	1579	3	430	430	NUM
inlawrev-21605	1579	4	.	.	PUNCT
inlawrev-21605	1580	1	i	i	PRON
inlawrev-21605	1580	2	d.	d.	PROPN
inlawrev-21605	1580	3	431	431	NUM
inlawrev-21605	1580	4	.	.	PUNCT
inlawrev-21605	1581	1	i	i	PRON
inlawrev-21605	1581	2	d.	d.	PROPN
inlawrev-21605	1581	3	432	432	NUM
inlawrev-21605	1581	4	.	.	PUNCT
inlawrev-21605	1582	1	i	i	PRON
inlawrev-21605	1582	2	d.	d.	PROPN
inlawrev-21605	1582	3	at	at	ADP
inlawrev-21605	1582	4	739	739	NUM
inlawrev-21605	1582	5	.	.	PROPN
inlawrev-21605	1582	6	433	433	NUM
inlawrev-21605	1582	7	.	.	PUNCT
inlawrev-21605	1583	1	57	57	NUM
inlawrev-21605	1583	2	n.e.3d	n.e.3d	NUM
inlawrev-21605	1583	3	901	901	NUM
inlawrev-21605	1583	4	(	(	PUNCT
inlawrev-21605	1583	5	ind	ind	NOUN
inlawrev-21605	1583	6	.	.	PUNCT
inlawrev-21605	1584	1	t.c	t.c	PROPN
inlawrev-21605	1584	2	.	.	PROPN
inlawrev-21605	1584	3	2016	2016	NUM
inlawrev-21605	1584	4	)	)	PUNCT
inlawrev-21605	1584	5	.	.	PUNCT
inlawrev-21605	1585	1	the	the	DET
inlawrev-21605	1585	2	indiana	indiana	PROPN
inlawrev-21605	1585	3	tax	tax	PROPN
inlawrev-21605	1585	4	court	court	NOUN
inlawrev-21605	1585	5	ordered	order	VERB
inlawrev-21605	1585	6	this	this	DET
inlawrev-21605	1585	7	matter	matter	NOUN
inlawrev-21605	1585	8	stayed	stay	VERB
inlawrev-21605	1585	9	pending	pende	VERB
inlawrev-21605	1585	10	resolution	resolution	NOUN
inlawrev-21605	1585	11	of	of	ADP
inlawrev-21605	1585	12	a	a	DET
inlawrev-21605	1585	13	joint	joint	ADJ
inlawrev-21605	1585	14	notice	notice	NOUN
inlawrev-21605	1585	15	of	of	ADP
inlawrev-21605	1585	16	settlement	settlement	NOUN
inlawrev-21605	1585	17	on	on	ADP
inlawrev-21605	1585	18	february	february	PROPN
inlawrev-21605	1585	19	2	2	NUM
inlawrev-21605	1585	20	,	,	PUNCT
inlawrev-21605	1585	21	2017	2017	NUM
inlawrev-21605	1585	22	.	.	PUNCT
inlawrev-21605	1586	1	chronological	chronological	ADJ
inlawrev-21605	1586	2	case	case	NOUN
inlawrev-21605	1586	3	summary	summary	NOUN
inlawrev-21605	1586	4	,	,	PUNCT
inlawrev-21605	1586	5	rdm	rdm	PROPN
inlawrev-21605	1586	6	sales	sale	NOUN
inlawrev-21605	1586	7	&	&	CCONJ
inlawrev-21605	1586	8	serv	serv	PROPN
inlawrev-21605	1586	9	.	.	PROPN
inlawrev-21605	1586	10	,	,	PUNCT
inlawrev-21605	1586	11	inc	inc	PROPN
inlawrev-21605	1586	12	.	.	PROPN
inlawrev-21605	1586	13	,	,	PUNCT
inlawrev-21605	1586	14	57	57	NUM
inlawrev-21605	1586	15	n.e.3d	n.e.3d	NUM
inlawrev-21605	1586	16	901	901	NUM
inlawrev-21605	1586	17	(	(	PUNCT
inlawrev-21605	1586	18	no	no	NOUN
inlawrev-21605	1586	19	.	.	NOUN
inlawrev-21605	1586	20	82t10	82t10	NUM
inlawrev-21605	1586	21	-	-	PUNCT
inlawrev-21605	1586	22	1001	1001	NUM
inlawrev-21605	1586	23	-	-	PUNCT
inlawrev-21605	1586	24	ta-00003	ta-00003	NOUN
inlawrev-21605	1586	25	)	)	PUNCT
inlawrev-21605	1586	26	,	,	PUNCT
inlawrev-21605	1586	27	https://	https://	PROPN
inlawrev-21605	1586	28	publicaccess.courts.in.gov/docket/search/detail?casenumber=82t10-1001-ta-00003	publicaccess.courts.in.gov/docket/search/detail?casenumber=82t10-1001-ta-00003	NOUN
inlawrev-21605	1587	1	[	[	X
inlawrev-21605	1587	2	https://perma.cc/dkx3-yuqp	https://perma.cc/dkx3-yuqp	X
inlawrev-21605	1587	3	]	]	X
inlawrev-21605	1587	4	(	(	PUNCT
inlawrev-21605	1587	5	last	last	ADJ
inlawrev-21605	1587	6	visited	visit	VERB
inlawrev-21605	1587	7	may	may	PROPN
inlawrev-21605	1587	8	18	18	NUM
inlawrev-21605	1587	9	,	,	PUNCT
inlawrev-21605	1587	10	2017	2017	NUM
inlawrev-21605	1587	11	)	)	PUNCT
inlawrev-21605	1587	12	.	.	PUNCT
inlawrev-21605	1588	1	2017	2017	NUM
inlawrev-21605	1588	2	]	]	PUNCT
inlawrev-21605	1588	3	taxation	taxation	NOUN
inlawrev-21605	1588	4	1439	1439	NUM
inlawrev-21605	1588	5	cafeterias	cafeteria	NOUN
inlawrev-21605	1588	6	at	at	ADP
inlawrev-21605	1588	7	locations	location	NOUN
inlawrev-21605	1588	8	owned	own	VERB
inlawrev-21605	1588	9	by	by	ADP
inlawrev-21605	1588	10	third	third	ADJ
inlawrev-21605	1588	11	parties	party	NOUN
inlawrev-21605	1588	12	.	.	PUNCT
inlawrev-21605	1589	1	after	after	ADP
inlawrev-21605	1589	2	an	an	DET
inlawrev-21605	1589	3	audit	audit	NOUN
inlawrev-21605	1589	4	,	,	PUNCT
inlawrev-21605	1589	5	“	"	PUNCT
inlawrev-21605	1589	6	the	the	DET
inlawrev-21605	1589	7	department434	department434	PROPN
inlawrev-21605	1589	8	issued	issue	VERB
inlawrev-21605	1589	9	proposed	propose	VERB
inlawrev-21605	1589	10	a	a	DET
inlawrev-21605	1589	11	ssessments	ssessment	NOUN
inlawrev-21605	1589	12	of	of	ADP
inlawrev-21605	1589	13	sales	sale	NOUN
inlawrev-21605	1589	14	tax	tax	NOUN
inlawrev-21605	1589	15	,	,	PUNCT
inlawrev-21605	1589	16	interest	interest	NOUN
inlawrev-21605	1589	17	,	,	PUNCT
inlawrev-21605	1589	18	and	and	CCONJ
inlawrev-21605	1589	19	penalties	penalty	NOUN
inlawrev-21605	1589	20	to	to	PART
inlawrev-21605	1589	21	rdm	rdm	PROPN
inlawrev-21605	1589	22	.”435	.”435	PUNCT
inlawrev-21605	1590	1	rdm	rdm	PROPN
inlawrev-21605	1590	2	filed	file	VERB
inlawrev-21605	1590	3	a	a	DET
inlawrev-21605	1590	4	protest	protest	NOUN
inlawrev-21605	1590	5	with	with	ADP
inlawrev-21605	1590	6	the	the	DET
inlawrev-21605	1590	7	department	department	NOUN
inlawrev-21605	1590	8	,	,	PUNCT
inlawrev-21605	1590	9	which	which	PRON
inlawrev-21605	1590	10	was	be	AUX
inlawrev-21605	1590	11	denied	deny	VERB
inlawrev-21605	1590	12	.	.	PUNCT
inlawrev-21605	1591	1	rdm	rdm	PROPN
inlawrev-21605	1591	2	then	then	ADV
inlawrev-21605	1591	3	filed436	filed436	PROPN
inlawrev-21605	1591	4	an	an	DET
inlawrev-21605	1591	5	appeal	appeal	NOUN
inlawrev-21605	1591	6	with	with	ADP
inlawrev-21605	1591	7	the	the	DET
inlawrev-21605	1591	8	tax	tax	NOUN
inlawrev-21605	1591	9	court	court	NOUN
inlawrev-21605	1591	10	,	,	PUNCT
inlawrev-21605	1591	11	and	and	CCONJ
inlawrev-21605	1591	12	the	the	DET
inlawrev-21605	1591	13	department	department	NOUN
inlawrev-21605	1591	14	then	then	ADV
inlawrev-21605	1591	15	filed	file	VERB
inlawrev-21605	1591	16	a	a	DET
inlawrev-21605	1591	17	motion	motion	NOUN
inlawrev-21605	1591	18	for	for	ADP
inlawrev-21605	1591	19	summary	summary	NOUN
inlawrev-21605	1591	20	judgment.437	judgment.437	PROPN
inlawrev-21605	1591	21	on	on	ADP
inlawrev-21605	1591	22	appeal	appeal	NOUN
inlawrev-21605	1591	23	,	,	PUNCT
inlawrev-21605	1591	24	rdm	rdm	PROPN
inlawrev-21605	1591	25	raised	raise	VERB
inlawrev-21605	1591	26	three	three	NUM
inlawrev-21605	1591	27	arguments	argument	NOUN
inlawrev-21605	1591	28	in	in	ADP
inlawrev-21605	1591	29	response	response	NOUN
inlawrev-21605	1591	30	to	to	ADP
inlawrev-21605	1591	31	the	the	DET
inlawrev-21605	1591	32	department	department	NOUN
inlawrev-21605	1591	33	’s	’s	PART
inlawrev-21605	1591	34	prima	prima	PROPN
inlawrev-21605	1591	35	facie	facie	PROPN
inlawrev-21605	1591	36	evidence	evidence	NOUN
inlawrev-21605	1591	37	:	:	PUNCT
inlawrev-21605	1591	38	1	1	X
inlawrev-21605	1591	39	)	)	PUNCT
inlawrev-21605	1591	40	“	"	PUNCT
inlawrev-21605	1591	41	the	the	DET
inlawrev-21605	1591	42	department	department	NOUN
inlawrev-21605	1591	43	should	should	AUX
inlawrev-21605	1591	44	be	be	AUX
inlawrev-21605	1591	45	estopped	estop	VERB
inlawrev-21605	1591	46	from	from	ADP
inlawrev-21605	1591	47	imposing	impose	VERB
inlawrev-21605	1591	48	sales	sale	NOUN
inlawrev-21605	1591	49	tax	tax	NOUN
inlawrev-21605	1591	50	on	on	ADP
inlawrev-21605	1591	51	any	any	PRON
inlawrev-21605	1591	52	of	of	ADP
inlawrev-21605	1591	53	its	its	PRON
inlawrev-21605	1591	54	bottled	bottled	ADJ
inlawrev-21605	1591	55	water	water	NOUN
inlawrev-21605	1591	56	and	and	CCONJ
inlawrev-21605	1591	57	fruit	fruit	NOUN
inlawrev-21605	1591	58	juice	juice	NOUN
inlawrev-21605	1591	59	provided	provide	VERB
inlawrev-21605	1591	60	through	through	ADP
inlawrev-21605	1591	61	its	its	PRON
inlawrev-21605	1591	62	vending	vend	VERB
inlawrev-21605	1591	63	machines	machine	NOUN
inlawrev-21605	1591	64	”	"	PUNCT
inlawrev-21605	1591	65	;	;	PUNCT
inlawrev-21605	1591	66	2	2	X
inlawrev-21605	1591	67	)	)	PUNCT
inlawrev-21605	1591	68	certain	certain	ADJ
inlawrev-21605	1591	69	cafeteria	cafeteria	NOUN
inlawrev-21605	1591	70	food	food	NOUN
inlawrev-21605	1591	71	items	item	NOUN
inlawrev-21605	1591	72	were	be	AUX
inlawrev-21605	1591	73	exempted	exempt	VERB
inlawrev-21605	1591	74	from	from	ADP
inlawrev-21605	1591	75	sales	sale	NOUN
inlawrev-21605	1591	76	tax	tax	NOUN
inlawrev-21605	1591	77	;	;	PUNCT
inlawrev-21605	1591	78	and	and	CCONJ
inlawrev-21605	1591	79	3	3	X
inlawrev-21605	1591	80	)	)	PUNCT
inlawrev-21605	1591	81	the	the	DET
inlawrev-21605	1591	82	department	department	NOUN
inlawrev-21605	1591	83	’s	’s	PART
inlawrev-21605	1591	84	negligence	negligence	NOUN
inlawrev-21605	1591	85	penalties	penalty	NOUN
inlawrev-21605	1591	86	should	should	AUX
inlawrev-21605	1591	87	be	be	AUX
inlawrev-21605	1591	88	waived	waive	VERB
inlawrev-21605	1591	89	because	because	SCONJ
inlawrev-21605	1591	90	rdm	rdm	PROPN
inlawrev-21605	1591	91	had	have	VERB
inlawrev-21605	1591	92	reasonable	reasonable	ADJ
inlawrev-21605	1591	93	cause	cause	NOUN
inlawrev-21605	1591	94	to	to	PART
inlawrev-21605	1591	95	not	not	PART
inlawrev-21605	1591	96	collect	collect	VERB
inlawrev-21605	1591	97	and	and	CCONJ
inlawrev-21605	1591	98	remit	remit	VERB
inlawrev-21605	1591	99	sales	sale	NOUN
inlawrev-21605	1591	100	tax.438	tax.438	ADV
inlawrev-21605	1591	101	in	in	ADP
inlawrev-21605	1591	102	support	support	NOUN
inlawrev-21605	1591	103	of	of	ADP
inlawrev-21605	1591	104	its	its	PRON
inlawrev-21605	1591	105	first	first	ADJ
inlawrev-21605	1591	106	argument	argument	NOUN
inlawrev-21605	1591	107	,	,	PUNCT
inlawrev-21605	1591	108	rdm	rdm	PROPN
inlawrev-21605	1591	109	stated	state	VERB
inlawrev-21605	1591	110	that	that	SCONJ
inlawrev-21605	1591	111	bottled	bottled	ADJ
inlawrev-21605	1591	112	water	water	NOUN
inlawrev-21605	1591	113	and	and	CCONJ
inlawrev-21605	1591	114	fruit	fruit	NOUN
inlawrev-21605	1591	115	juice	juice	NOUN
inlawrev-21605	1591	116	sold	sell	VERB
inlawrev-21605	1591	117	in	in	ADP
inlawrev-21605	1591	118	its	its	PRON
inlawrev-21605	1591	119	vending	vend	VERB
inlawrev-21605	1591	120	m	m	PROPN
inlawrev-21605	1591	121	achines	achine	NOUN
inlawrev-21605	1591	122	was	be	AUX
inlawrev-21605	1591	123	not	not	PART
inlawrev-21605	1591	124	taxable	taxable	ADJ
inlawrev-21605	1591	125	because	because	SCONJ
inlawrev-21605	1591	126	the	the	DET
inlawrev-21605	1591	127	department	department	NOUN
inlawrev-21605	1591	128	’s	’s	PART
inlawrev-21605	1591	129	2004	2004	NUM
inlawrev-21605	1591	130	sales	sale	NOUN
inlawrev-21605	1591	131	tax	tax	NOUN
inlawrev-21605	1591	132	clarification	clarification	NOUN
inlawrev-21605	1591	133	excluded	exclude	VERB
inlawrev-21605	1591	134	those	those	DET
inlawrev-21605	1591	135	types	type	NOUN
inlawrev-21605	1591	136	of	of	ADP
inlawrev-21605	1591	137	items	item	NOUN
inlawrev-21605	1591	138	from	from	ADP
inlawrev-21605	1591	139	sales	sale	NOUN
inlawrev-21605	1591	140	tax	tax	NOUN
inlawrev-21605	1591	141	;	;	PUNCT
inlawrev-21605	1591	142	imposing	impose	VERB
inlawrev-21605	1591	143	the	the	DET
inlawrev-21605	1591	144	sales	sale	NOUN
inlawrev-21605	1591	145	tax	tax	NOUN
inlawrev-21605	1591	146	on	on	ADP
inlawrev-21605	1591	147	the	the	DET
inlawrev-21605	1591	148	vending	vend	VERB
inlawrev-21605	1591	149	machine	machine	NOUN
inlawrev-21605	1591	150	food	food	NOUN
inlawrev-21605	1591	151	sales	sale	NOUN
inlawrev-21605	1591	152	,	,	PUNCT
inlawrev-21605	1591	153	but	but	CCONJ
inlawrev-21605	1591	154	not	not	PART
inlawrev-21605	1591	155	on	on	ADP
inlawrev-21605	1591	156	grocery	grocery	NOUN
inlawrev-21605	1591	157	or	or	CCONJ
inlawrev-21605	1591	158	convenience	convenience	NOUN
inlawrev-21605	1591	159	stores	store	NOUN
inlawrev-21605	1591	160	,	,	PUNCT
inlawrev-21605	1591	161	violated	violate	VERB
inlawrev-21605	1591	162	the	the	DET
inlawrev-21605	1591	163	equal	equal	ADJ
inlawrev-21605	1591	164	protection	protection	NOUN
inlawrev-21605	1591	165	clause	clause	NOUN
inlawrev-21605	1591	166	of	of	ADP
inlawrev-21605	1591	167	the	the	DET
inlawrev-21605	1591	168	united	united	PROPN
inlawrev-21605	1591	169	states	states	PROPN
inlawrev-21605	1591	170	constitution	constitution	NOUN
inlawrev-21605	1591	171	;	;	PUNCT
inlawrev-21605	1591	172	and	and	CCONJ
inlawrev-21605	1591	173	“	"	PUNCT
inlawrev-21605	1591	174	the	the	DET
inlawrev-21605	1591	175	proposed	propose	VERB
inlawrev-21605	1591	176	assessments	assessment	NOUN
inlawrev-21605	1591	177	improperly	improperly	ADV
inlawrev-21605	1591	178	included	include	VERB
inlawrev-21605	1591	179	bottled	bottled	ADJ
inlawrev-21605	1591	180	water	water	NOUN
inlawrev-21605	1591	181	and	and	CCONJ
inlawrev-21605	1591	182	fruit	fruit	NOUN
inlawrev-21605	1591	183	juice	juice	NOUN
inlawrev-21605	1591	184	dispensed	dispense	VERB
inlawrev-21605	1591	185	free	free	ADJ
inlawrev-21605	1591	186	of	of	ADP
inlawrev-21605	1591	187	charge	charge	NOUN
inlawrev-21605	1591	188	or	or	CCONJ
inlawrev-21605	1591	189	at	at	ADP
inlawrev-21605	1591	190	a	a	DET
inlawrev-21605	1591	191	discounted	discount	VERB
inlawrev-21605	1591	192	rate	rate	NOUN
inlawrev-21605	1591	193	to	to	PART
inlawrev-21605	1591	194	exempt	exempt	VERB
inlawrev-21605	1591	195	customers	customer	NOUN
inlawrev-21605	1591	196	.	.	PUNCT
inlawrev-21605	1591	197	”	"	PUNCT
inlawrev-21605	1592	1	the	the	DET
inlawrev-21605	1592	2	tax439	tax439	PROPN
inlawrev-21605	1592	3	court	court	NOUN
inlawrev-21605	1592	4	found	find	VERB
inlawrev-21605	1592	5	rdm	rdm	PROPN
inlawrev-21605	1592	6	’s	’s	PART
inlawrev-21605	1592	7	estoppel	estoppel	NOUN
inlawrev-21605	1592	8	argument	argument	NOUN
inlawrev-21605	1592	9	failed	fail	VERB
inlawrev-21605	1592	10	because	because	SCONJ
inlawrev-21605	1592	11	it	it	PRON
inlawrev-21605	1592	12	based	base	VERB
inlawrev-21605	1592	13	its	its	PRON
inlawrev-21605	1592	14	claim	claim	NOUN
inlawrev-21605	1592	15	on	on	ADP
inlawrev-21605	1592	16	a	a	DET
inlawrev-21605	1592	17	misreading	misreading	NOUN
inlawrev-21605	1592	18	of	of	ADP
inlawrev-21605	1592	19	the	the	DET
inlawrev-21605	1592	20	department	department	NOUN
inlawrev-21605	1592	21	’s	’s	PART
inlawrev-21605	1592	22	clarification	clarification	NOUN
inlawrev-21605	1592	23	.	.	PUNCT
inlawrev-21605	1593	1	as	as	SCONJ
inlawrev-21605	1593	2	to	to	PART
inlawrev-21605	1593	3	rdm	rdm	PROPN
inlawrev-21605	1593	4	’s	’s	PART
inlawrev-21605	1593	5	equal	equal	ADJ
inlawrev-21605	1593	6	protection440	protection440	PROPN
inlawrev-21605	1593	7	argument	argument	NOUN
inlawrev-21605	1593	8	,	,	PUNCT
inlawrev-21605	1593	9	the	the	DET
inlawrev-21605	1593	10	tax	tax	NOUN
inlawrev-21605	1593	11	court	court	NOUN
inlawrev-21605	1593	12	determined	determine	VERB
inlawrev-21605	1593	13	the	the	DET
inlawrev-21605	1593	14	same	same	ADJ
inlawrev-21605	1593	15	argument	argument	NOUN
inlawrev-21605	1593	16	had	have	AUX
inlawrev-21605	1593	17	already	already	ADV
inlawrev-21605	1593	18	been	be	AUX
inlawrev-21605	1593	19	rejected	reject	VERB
inlawrev-21605	1593	20	previously	previously	ADV
inlawrev-21605	1593	21	by	by	ADP
inlawrev-21605	1593	22	the	the	DET
inlawrev-21605	1593	23	t	t	NOUN
inlawrev-21605	1593	24	ax	ax	NOUN
inlawrev-21605	1593	25	c	c	PROPN
inlawrev-21605	1593	26	ourt	ourt	PROPN
inlawrev-21605	1593	27	.	.	PUNCT
inlawrev-21605	1594	1	m	m	VERB
inlawrev-21605	1594	2	oreover	oreover	PROPN
inlawrev-21605	1594	3	,	,	PUNCT
inlawrev-21605	1594	4	the	the	DET
inlawrev-21605	1594	5	tax	tax	NOUN
inlawrev-21605	1594	6	court	court	NOUN
inlawrev-21605	1594	7	explained	explain	VERB
inlawrev-21605	1594	8	the	the	DET
inlawrev-21605	1594	9	new441	new441	PROPN
inlawrev-21605	1594	10	statute	statute	NOUN
inlawrev-21605	1594	11	did	do	AUX
inlawrev-21605	1594	12	not	not	PART
inlawrev-21605	1594	13	change	change	VERB
inlawrev-21605	1594	14	the	the	DET
inlawrev-21605	1594	15	precedential	precedential	ADJ
inlawrev-21605	1594	16	value	value	NOUN
inlawrev-21605	1594	17	of	of	ADP
inlawrev-21605	1594	18	j&j	j&j	PROPN
inlawrev-21605	1594	19	vending	vend	VERB
inlawrev-21605	1594	20	and	and	CCONJ
inlawrev-21605	1594	21	,	,	PUNCT
inlawrev-21605	1594	22	to	to	ADP
inlawrev-21605	1594	23	any	any	DET
inlawrev-21605	1594	24	extent	extent	NOUN
inlawrev-21605	1594	25	that	that	SCONJ
inlawrev-21605	1594	26	there	there	PRON
inlawrev-21605	1594	27	is	be	VERB
inlawrev-21605	1594	28	a	a	DET
inlawrev-21605	1594	29	purported	purport	VERB
inlawrev-21605	1594	30	new	new	ADJ
inlawrev-21605	1594	31	marketplace	marketplace	NOUN
inlawrev-21605	1594	32	,	,	PUNCT
inlawrev-21605	1594	33	rdm	rdm	PROPN
inlawrev-21605	1594	34	failed	fail	VERB
inlawrev-21605	1594	35	to	to	PART
inlawrev-21605	1594	36	provide	provide	VERB
inlawrev-21605	1594	37	probative	probative	ADJ
inlawrev-21605	1594	38	evidence	evidence	NOUN
inlawrev-21605	1594	39	to	to	PART
inlawrev-21605	1594	40	support	support	VERB
inlawrev-21605	1594	41	that	that	DET
inlawrev-21605	1594	42	argument	argument	NOUN
inlawrev-21605	1594	43	.	.	PUNCT
inlawrev-21605	1595	1	responding	respond	VERB
inlawrev-21605	1595	2	to	to	ADP
inlawrev-21605	1595	3	rdm	rdm	PROPN
inlawrev-21605	1595	4	’s	’s	PART
inlawrev-21605	1595	5	final	final	ADJ
inlawrev-21605	1595	6	argument	argument	NOUN
inlawrev-21605	1595	7	,	,	PUNCT
inlawrev-21605	1595	8	the442	the442	NOUN
inlawrev-21605	1595	9	tax	tax	NOUN
inlawrev-21605	1595	10	court	court	NOUN
inlawrev-21605	1595	11	agreed	agree	VERB
inlawrev-21605	1595	12	and	and	CCONJ
inlawrev-21605	1595	13	determined	determine	VERB
inlawrev-21605	1595	14	that	that	SCONJ
inlawrev-21605	1595	15	all	all	PRON
inlawrev-21605	1595	16	of	of	ADP
inlawrev-21605	1595	17	rdm	rdm	PROPN
inlawrev-21605	1595	18	’s	’s	PART
inlawrev-21605	1595	19	transactions	transaction	NOUN
inlawrev-21605	1595	20	“	"	PUNCT
inlawrev-21605	1595	21	providing	provide	VERB
inlawrev-21605	1595	22	bottled	bottled	ADJ
inlawrev-21605	1595	23	water	water	NOUN
inlawrev-21605	1595	24	and	and	CCONJ
inlawrev-21605	1595	25	fruit	fruit	NOUN
inlawrev-21605	1595	26	juice	juice	NOUN
inlawrev-21605	1595	27	free	free	ADJ
inlawrev-21605	1595	28	of	of	ADP
inlawrev-21605	1595	29	charge	charge	NOUN
inlawrev-21605	1595	30	or	or	CCONJ
inlawrev-21605	1595	31	at	at	ADP
inlawrev-21605	1595	32	a	a	DET
inlawrev-21605	1595	33	discounted	discount	VERB
inlawrev-21605	1595	34	rate	rate	NOUN
inlawrev-21605	1595	35	to	to	PART
inlawrev-21605	1595	36	exempt	exempt	VERB
inlawrev-21605	1595	37	customers	customer	NOUN
inlawrev-21605	1595	38	[	[	X
inlawrev-21605	1595	39	was	be	AUX
inlawrev-21605	1595	40	]	]	PUNCT
inlawrev-21605	1595	41	not	not	PART
inlawrev-21605	1595	42	subject	subject	ADJ
inlawrev-21605	1595	43	to	to	ADP
inlawrev-21605	1595	44	sales	sale	NOUN
inlawrev-21605	1595	45	tax	tax	NOUN
inlawrev-21605	1595	46	and	and	CCONJ
inlawrev-21605	1595	47	must	must	AUX
inlawrev-21605	1595	48	be	be	AUX
inlawrev-21605	1595	49	removed	remove	VERB
inlawrev-21605	1595	50	from	from	ADP
inlawrev-21605	1595	51	the	the	DET
inlawrev-21605	1595	52	proposed	propose	VERB
inlawrev-21605	1595	53	assessments	assessment	NOUN
inlawrev-21605	1595	54	.	.	PUNCT
inlawrev-21605	1596	1	”443	”443	PROPN
inlawrev-21605	1596	2	rdm	rdm	PROPN
inlawrev-21605	1596	3	next	next	ADV
inlawrev-21605	1596	4	argued	argue	VERB
inlawrev-21605	1596	5	that	that	SCONJ
inlawrev-21605	1596	6	three	three	NUM
inlawrev-21605	1596	7	types	type	NOUN
inlawrev-21605	1596	8	of	of	ADP
inlawrev-21605	1596	9	its	its	PRON
inlawrev-21605	1596	10	cafeteria	cafeteria	NOUN
inlawrev-21605	1596	11	food	food	NOUN
inlawrev-21605	1596	12	sales	sale	NOUN
inlawrev-21605	1596	13	were	be	AUX
inlawrev-21605	1596	14	not	not	PART
inlawrev-21605	1596	15	taxable	taxable	ADJ
inlawrev-21605	1596	16	:	:	PUNCT
inlawrev-21605	1596	17	“	"	PUNCT
inlawrev-21605	1596	18	a	a	X
inlawrev-21605	1596	19	)	)	PUNCT
inlawrev-21605	1596	20	bakery	bakery	NOUN
inlawrev-21605	1596	21	items	item	NOUN
inlawrev-21605	1596	22	it	it	PRON
inlawrev-21605	1596	23	sold	sell	VERB
inlawrev-21605	1596	24	to	to	ADP
inlawrev-21605	1596	25	customers	customer	NOUN
inlawrev-21605	1596	26	without	without	ADP
inlawrev-21605	1596	27	providing	provide	VERB
inlawrev-21605	1596	28	eating	eat	VERB
inlawrev-21605	1596	29	utensils	utensil	NOUN
inlawrev-21605	1596	30	;	;	PUNCT
inlawrev-21605	1596	31	b	b	X
inlawrev-21605	1596	32	)	)	PUNCT
inlawrev-21605	1596	33	food	food	NOUN
inlawrev-21605	1596	34	that	that	PRON
inlawrev-21605	1596	35	it	it	PRON
inlawrev-21605	1596	36	ha[d	ha[d	NOUN
inlawrev-21605	1596	37	]	]	PUNCT
inlawrev-21605	1596	38	cut	cut	NOUN
inlawrev-21605	1596	39	,	,	PUNCT
inlawrev-21605	1596	40	repackaged	repackage	VERB
inlawrev-21605	1596	41	,	,	PUNCT
inlawrev-21605	1596	42	or	or	CCONJ
inlawrev-21605	1596	43	pasteurized	pasteurize	VERB
inlawrev-21605	1596	44	alone	alone	ADJ
inlawrev-21605	1596	45	and	and	CCONJ
inlawrev-21605	1596	46	raw	raw	ADJ
inlawrev-21605	1596	47	animal	animal	NOUN
inlawrev-21605	1596	48	foods	food	NOUN
inlawrev-21605	1596	49	requiring	require	VERB
inlawrev-21605	1596	50	cooking	cooking	NOUN
inlawrev-21605	1596	51	by	by	ADP
inlawrev-21605	1596	52	the	the	DET
inlawrev-21605	1596	53	consumer	consumer	NOUN
inlawrev-21605	1596	54	in	in	ADP
inlawrev-21605	1596	55	order	order	NOUN
inlawrev-21605	1596	56	to	to	PART
inlawrev-21605	1596	57	prevent	prevent	VERB
inlawrev-21605	1596	58	food	food	NOUN
inlawrev-21605	1596	59	borne	bear	VERB
inlawrev-21605	1596	60	illnesses	illness	NOUN
inlawrev-21605	1596	61	;	;	PUNCT
inlawrev-21605	1596	62	and	and	CCONJ
inlawrev-21605	1596	63	c	c	X
inlawrev-21605	1596	64	)	)	PUNCT
inlawrev-21605	1596	65	food	food	NOUN
inlawrev-21605	1596	66	for	for	ADP
inlawrev-21605	1596	67	immediate	immediate	ADJ
inlawrev-21605	1596	68	consumption	consumption	NOUN
inlawrev-21605	1596	69	not	not	PART
inlawrev-21605	1596	70	sold	sell	VERB
inlawrev-21605	1596	71	from	from	ADP
inlawrev-21605	1596	72	its	its	PRON
inlawrev-21605	1596	73	own	own	ADJ
inlawrev-21605	1596	74	premises	premise	NOUN
inlawrev-21605	1596	75	.	.	PUNCT
inlawrev-21605	1596	76	”	"	PUNCT
inlawrev-21605	1597	1	the	the	DET
inlawrev-21605	1597	2	department444	department444	PROPN
inlawrev-21605	1597	3	434	434	NUM
inlawrev-21605	1597	4	.	.	PUNCT
inlawrev-21605	1598	1	i	i	PRON
inlawrev-21605	1598	2	d.	d.	PROPN
inlawrev-21605	1598	3	at	at	ADP
inlawrev-21605	1598	4	904	904	NUM
inlawrev-21605	1598	5	.	.	PUNCT
inlawrev-21605	1599	1	435	435	NUM
inlawrev-21605	1599	2	.	.	PUNCT
inlawrev-21605	1600	1	i	i	PRON
inlawrev-21605	1600	2	d.	d.	PROPN
inlawrev-21605	1600	3	436	436	NUM
inlawrev-21605	1600	4	.	.	PUNCT
inlawrev-21605	1601	1	i	i	PRON
inlawrev-21605	1601	2	d.	d.	PROPN
inlawrev-21605	1601	3	437	437	NUM
inlawrev-21605	1601	4	.	.	PUNCT
inlawrev-21605	1602	1	i	i	PRON
inlawrev-21605	1602	2	d.	d.	PROPN
inlawrev-21605	1602	3	438	438	NUM
inlawrev-21605	1602	4	.	.	PUNCT
inlawrev-21605	1603	1	i	i	PRON
inlawrev-21605	1603	2	d.	d.	PROPN
inlawrev-21605	1603	3	at	at	ADP
inlawrev-21605	1603	4	905	905	NUM
inlawrev-21605	1603	5	.	.	PUNCT
inlawrev-21605	1604	1	439	439	NUM
inlawrev-21605	1604	2	.	.	PUNCT
inlawrev-21605	1605	1	i	i	PRON
inlawrev-21605	1605	2	d.	d.	PROPN
inlawrev-21605	1605	3	at	at	ADP
inlawrev-21605	1605	4	905	905	NUM
inlawrev-21605	1605	5	-	-	SYM
inlawrev-21605	1605	6	06	06	NUM
inlawrev-21605	1605	7	.	.	PUNCT
inlawrev-21605	1606	1	440	440	NUM
inlawrev-21605	1606	2	.	.	PUNCT
inlawrev-21605	1607	1	i	i	PRON
inlawrev-21605	1607	2	d.	d.	PROPN
inlawrev-21605	1607	3	at	at	ADP
inlawrev-21605	1607	4	906	906	NUM
inlawrev-21605	1607	5	-	-	SYM
inlawrev-21605	1607	6	07	07	NUM
inlawrev-21605	1607	7	.	.	PUNCT
inlawrev-21605	1608	1	441	441	NUM
inlawrev-21605	1608	2	.	.	PUNCT
inlawrev-21605	1609	1	i	i	PRON
inlawrev-21605	1609	2	d.	d.	PROPN
inlawrev-21605	1609	3	at	at	ADP
inlawrev-21605	1609	4	907	907	NUM
inlawrev-21605	1609	5	.	.	PUNCT
inlawrev-21605	1610	1	442	442	NUM
inlawrev-21605	1610	2	.	.	PUNCT
inlawrev-21605	1611	1	i	i	PRON
inlawrev-21605	1611	2	d.	d.	PROPN
inlawrev-21605	1611	3	at	at	ADP
inlawrev-21605	1611	4	907	907	NUM
inlawrev-21605	1611	5	-	-	SYM
inlawrev-21605	1611	6	08	08	NUM
inlawrev-21605	1611	7	.	.	PUNCT
inlawrev-21605	1612	1	443	443	NUM
inlawrev-21605	1612	2	.	.	PUNCT
inlawrev-21605	1613	1	i	i	PRON
inlawrev-21605	1613	2	d.	d.	PROPN
inlawrev-21605	1613	3	at	at	ADP
inlawrev-21605	1613	4	910	910	NUM
inlawrev-21605	1613	5	.	.	PROPN
inlawrev-21605	1613	6	444	444	NUM
inlawrev-21605	1613	7	.	.	PUNCT
inlawrev-21605	1614	1	i	i	PRON
inlawrev-21605	1614	2	d.	d.	PROPN
inlawrev-21605	1614	3	at	at	ADP
inlawrev-21605	1614	4	911	911	NUM
inlawrev-21605	1614	5	.	.	NUM
inlawrev-21605	1615	1	1440	1440	NUM
inlawrev-21605	1615	2	indiana	indiana	PROPN
inlawrev-21605	1615	3	law	law	PROPN
inlawrev-21605	1615	4	review	review	NOUN
inlawrev-21605	1616	1	[	[	X
inlawrev-21605	1616	2	vol	vol	NOUN
inlawrev-21605	1616	3	.	.	PUNCT
inlawrev-21605	1617	1	50:1403	50:1403	NUM
inlawrev-21605	1617	2	argued	argue	VERB
inlawrev-21605	1617	3	that	that	SCONJ
inlawrev-21605	1617	4	eating	eat	VERB
inlawrev-21605	1617	5	utensils	utensil	NOUN
inlawrev-21605	1617	6	were	be	AUX
inlawrev-21605	1617	7	provided	provide	VERB
inlawrev-21605	1617	8	by	by	ADP
inlawrev-21605	1617	9	the	the	DET
inlawrev-21605	1617	10	cafeteria	cafeteria	NOUN
inlawrev-21605	1617	11	owners	owner	NOUN
inlawrev-21605	1617	12	for	for	ADP
inlawrev-21605	1617	13	sold	sell	VERB
inlawrev-21605	1617	14	bakery	bakery	NOUN
inlawrev-21605	1617	15	items	item	NOUN
inlawrev-21605	1617	16	,	,	PUNCT
inlawrev-21605	1617	17	and	and	CCONJ
inlawrev-21605	1617	18	therefore	therefore	ADV
inlawrev-21605	1617	19	the	the	DET
inlawrev-21605	1617	20	sales	sale	NOUN
inlawrev-21605	1617	21	were	be	AUX
inlawrev-21605	1617	22	taxable	taxable	ADJ
inlawrev-21605	1617	23	under	under	ADP
inlawrev-21605	1617	24	indiana	indiana	PROPN
inlawrev-21605	1617	25	code	code	PROPN
inlawrev-21605	1617	26	section	section	NOUN
inlawrev-21605	1617	27	6	6	NUM
inlawrev-21605	1617	28	-	-	SYM
inlawrev-21605	1617	29	2.5	2.5	NUM
inlawrev-21605	1617	30	-	-	PUNCT
inlawrev-21605	1617	31	520(b)(3	520(b)(3	NUM
inlawrev-21605	1617	32	)	)	PUNCT
inlawrev-21605	1617	33	.	.	PUNCT
inlawrev-21605	1618	1	because	because	SCONJ
inlawrev-21605	1618	2	the	the	DET
inlawrev-21605	1618	3	department	department	NOUN
inlawrev-21605	1618	4	failed	fail	VERB
inlawrev-21605	1618	5	to	to	PART
inlawrev-21605	1618	6	designate	designate	VERB
inlawrev-21605	1618	7	which	which	DET
inlawrev-21605	1618	8	part	part	NOUN
inlawrev-21605	1618	9	of	of	ADP
inlawrev-21605	1618	10	the	the	DET
inlawrev-21605	1618	11	petition445	petition445	PROPN
inlawrev-21605	1618	12	it	it	PRON
inlawrev-21605	1618	13	relied	rely	VERB
inlawrev-21605	1618	14	on	on	ADP
inlawrev-21605	1618	15	,	,	PUNCT
inlawrev-21605	1618	16	there	there	PRON
inlawrev-21605	1618	17	was	be	VERB
inlawrev-21605	1618	18	a	a	DET
inlawrev-21605	1618	19	genuine	genuine	ADJ
inlawrev-21605	1618	20	issue	issue	NOUN
inlawrev-21605	1618	21	of	of	ADP
inlawrev-21605	1618	22	material	material	ADJ
inlawrev-21605	1618	23	fact	fact	NOUN
inlawrev-21605	1618	24	regarding	regard	VERB
inlawrev-21605	1618	25	who	who	PRON
inlawrev-21605	1618	26	supplied	supply	VERB
inlawrev-21605	1618	27	the	the	DET
inlawrev-21605	1618	28	eating	eat	VERB
inlawrev-21605	1618	29	utensils	utensil	NOUN
inlawrev-21605	1618	30	;	;	PUNCT
inlawrev-21605	1618	31	therefore	therefore	ADV
inlawrev-21605	1618	32	,	,	PUNCT
inlawrev-21605	1618	33	the	the	DET
inlawrev-21605	1618	34	tax	tax	NOUN
inlawrev-21605	1618	35	court	court	NOUN
inlawrev-21605	1618	36	held	hold	VERB
inlawrev-21605	1618	37	the	the	DET
inlawrev-21605	1618	38	department	department	NOUN
inlawrev-21605	1618	39	was	be	AUX
inlawrev-21605	1618	40	precluded	preclude	VERB
inlawrev-21605	1618	41	from	from	ADP
inlawrev-21605	1618	42	summary	summary	NOUN
inlawrev-21605	1618	43	judgment	judgment	NOUN
inlawrev-21605	1618	44	on	on	ADP
inlawrev-21605	1618	45	this	this	DET
inlawrev-21605	1618	46	issue	issue	NOUN
inlawrev-21605	1618	47	.	.	PUNCT
inlawrev-21605	1619	1	to	to	ADP
inlawrev-21605	1619	2	the	the	DET
inlawrev-21605	1619	3	argument	argument	NOUN
inlawrev-21605	1619	4	of	of	ADP
inlawrev-21605	1619	5	repackaged	repackaged	ADJ
inlawrev-21605	1619	6	food	food	NOUN
inlawrev-21605	1619	7	,	,	PUNCT
inlawrev-21605	1619	8	the	the	DET
inlawrev-21605	1619	9	tax446	tax446	PROPN
inlawrev-21605	1619	10	court	court	NOUN
inlawrev-21605	1619	11	concluded	conclude	VERB
inlawrev-21605	1619	12	schlachter	schlachter	NOUN
inlawrev-21605	1619	13	’s	’s	PART
inlawrev-21605	1619	14	affidavit	affidavit	NOUN
inlawrev-21605	1619	15	rebutted	rebut	VERB
inlawrev-21605	1619	16	the	the	DET
inlawrev-21605	1619	17	department	department	NOUN
inlawrev-21605	1619	18	’s	’s	PART
inlawrev-21605	1619	19	prima	prima	PROPN
inlawrev-21605	1619	20	facie	facie	PROPN
inlawrev-21605	1619	21	case	case	NOUN
inlawrev-21605	1619	22	;	;	PUNCT
inlawrev-21605	1619	23	therefore	therefore	ADV
inlawrev-21605	1619	24	,	,	PUNCT
inlawrev-21605	1619	25	the	the	DET
inlawrev-21605	1619	26	tax	tax	NOUN
inlawrev-21605	1619	27	court	court	NOUN
inlawrev-21605	1619	28	did	do	AUX
inlawrev-21605	1619	29	not	not	PART
inlawrev-21605	1619	30	issue	issue	VERB
inlawrev-21605	1619	31	summary	summary	NOUN
inlawrev-21605	1619	32	judgment	judgment	NOUN
inlawrev-21605	1619	33	in	in	ADP
inlawrev-21605	1619	34	favor	favor	NOUN
inlawrev-21605	1619	35	of	of	ADP
inlawrev-21605	1619	36	the	the	DET
inlawrev-21605	1619	37	department	department	NOUN
inlawrev-21605	1619	38	on	on	ADP
inlawrev-21605	1619	39	that	that	DET
inlawrev-21605	1619	40	issue	issue	NOUN
inlawrev-21605	1619	41	.	.	PUNCT
inlawrev-21605	1620	1	rdm	rdm	PROPN
inlawrev-21605	1620	2	also	also	ADV
inlawrev-21605	1620	3	argued	argue	VERB
inlawrev-21605	1620	4	it	it	PRON
inlawrev-21605	1620	5	“	"	PUNCT
inlawrev-21605	1620	6	merely	merely	ADV
inlawrev-21605	1620	7	operated	operate	VERB
inlawrev-21605	1620	8	the	the	DET
inlawrev-21605	1620	9	cafeterias447	cafeterias447	PROPN
inlawrev-21605	1620	10	.	.	PUNCT
inlawrev-21605	1620	11	.	.	PUNCT
inlawrev-21605	1620	12	.	.	PUNCT
inlawrev-21605	1621	1	[	[	X
inlawrev-21605	1621	2	and	and	CCONJ
inlawrev-21605	1621	3	]	]	PUNCT
inlawrev-21605	1621	4	did	do	AUX
inlawrev-21605	1621	5	not	not	PART
inlawrev-21605	1621	6	own	own	VERB
inlawrev-21605	1621	7	or	or	CCONJ
inlawrev-21605	1621	8	otherwise	otherwise	ADV
inlawrev-21605	1621	9	have	have	VERB
inlawrev-21605	1621	10	an	an	DET
inlawrev-21605	1621	11	interest	interest	NOUN
inlawrev-21605	1621	12	in	in	ADP
inlawrev-21605	1621	13	those	those	DET
inlawrev-21605	1621	14	premises	premise	NOUN
inlawrev-21605	1621	15	,	,	PUNCT
inlawrev-21605	1621	16	”	"	PUNCT
inlawrev-21605	1621	17	making448	making448	VERB
inlawrev-21605	1621	18	its	its	PRON
inlawrev-21605	1621	19	sales	sale	NOUN
inlawrev-21605	1621	20	not	not	PART
inlawrev-21605	1621	21	taxable	taxable	ADJ
inlawrev-21605	1621	22	.	.	PUNCT
inlawrev-21605	1622	1	however	however	ADV
inlawrev-21605	1622	2	,	,	PUNCT
inlawrev-21605	1622	3	the	the	DET
inlawrev-21605	1622	4	tax	tax	NOUN
inlawrev-21605	1622	5	court	court	NOUN
inlawrev-21605	1622	6	explained	explain	VERB
inlawrev-21605	1622	7	the	the	DET
inlawrev-21605	1622	8	word	word	NOUN
inlawrev-21605	1622	9	“	"	PUNCT
inlawrev-21605	1622	10	premise	premise	NOUN
inlawrev-21605	1622	11	”	"	PUNCT
inlawrev-21605	1622	12	in	in	ADP
inlawrev-21605	1622	13	the	the	DET
inlawrev-21605	1622	14	regulation	regulation	NOUN
inlawrev-21605	1622	15	does	do	AUX
inlawrev-21605	1622	16	not	not	PART
inlawrev-21605	1622	17	refer	refer	VERB
inlawrev-21605	1622	18	to	to	ADP
inlawrev-21605	1622	19	ownership	ownership	NOUN
inlawrev-21605	1622	20	,	,	PUNCT
inlawrev-21605	1622	21	but	but	CCONJ
inlawrev-21605	1622	22	instead	instead	ADV
inlawrev-21605	1622	23	to	to	ADP
inlawrev-21605	1622	24	the	the	DET
inlawrev-21605	1622	25	place	place	NOUN
inlawrev-21605	1622	26	of	of	ADP
inlawrev-21605	1622	27	business	business	NOUN
inlawrev-21605	1622	28	.	.	PUNCT
inlawrev-21605	1623	1	as449	as449	PROPN
inlawrev-21605	1623	2	such	such	ADJ
inlawrev-21605	1623	3	,	,	PUNCT
inlawrev-21605	1623	4	the	the	DET
inlawrev-21605	1623	5	tax	tax	NOUN
inlawrev-21605	1623	6	court	court	NOUN
inlawrev-21605	1623	7	found	find	VERB
inlawrev-21605	1623	8	“	"	PUNCT
inlawrev-21605	1623	9	rdm	rdm	PROPN
inlawrev-21605	1623	10	’s	’s	PART
inlawrev-21605	1623	11	cafeteria	cafeteria	NOUN
inlawrev-21605	1623	12	sales	sale	NOUN
inlawrev-21605	1623	13	of	of	ADP
inlawrev-21605	1623	14	food	food	NOUN
inlawrev-21605	1623	15	for	for	ADP
inlawrev-21605	1623	16	immediate	immediate	ADJ
inlawrev-21605	1623	17	consumption	consumption	NOUN
inlawrev-21605	1623	18	are	be	AUX
inlawrev-21605	1623	19	not	not	PART
inlawrev-21605	1623	20	exempt	exempt	ADJ
inlawrev-21605	1623	21	under	under	ADP
inlawrev-21605	1623	22	indiana	indiana	PROPN
inlawrev-21605	1623	23	code	code	PROPN
inlawrev-21605	1623	24	§	§	PROPN
inlawrev-21605	1623	25	6	6	NUM
inlawrev-21605	1623	26	-	-	SYM
inlawrev-21605	1623	27	2.5	2.5	NUM
inlawrev-21605	1623	28	-	-	PUNCT
inlawrev-21605	1623	29	5	5	NUM
inlawrev-21605	1623	30	-	-	SYM
inlawrev-21605	1623	31	20	20	NUM
inlawrev-21605	1623	32	and	and	CCONJ
inlawrev-21605	1623	33	are	be	AUX
inlawrev-21605	1623	34	subject	subject	ADJ
inlawrev-21605	1623	35	to	to	ADP
inlawrev-21605	1623	36	sales	sale	NOUN
inlawrev-21605	1623	37	tax	tax	NOUN
inlawrev-21605	1623	38	.	.	PUNCT
inlawrev-21605	1623	39	”450	”450	PUNCT
inlawrev-21605	1624	1	finally	finally	ADV
inlawrev-21605	1624	2	,	,	PUNCT
inlawrev-21605	1624	3	rdm	rdm	PROPN
inlawrev-21605	1624	4	claimed	claim	VERB
inlawrev-21605	1624	5	it	it	PRON
inlawrev-21605	1624	6	had	have	AUX
inlawrev-21605	1624	7	reasonably	reasonably	ADV
inlawrev-21605	1624	8	relied	rely	VERB
inlawrev-21605	1624	9	on	on	ADP
inlawrev-21605	1624	10	the	the	DET
inlawrev-21605	1624	11	department	department	NOUN
inlawrev-21605	1624	12	’s	’s	PART
inlawrev-21605	1624	13	clarifications	clarification	NOUN
inlawrev-21605	1624	14	so	so	SCONJ
inlawrev-21605	1624	15	the	the	DET
inlawrev-21605	1624	16	department	department	NOUN
inlawrev-21605	1624	17	must	must	AUX
inlawrev-21605	1624	18	waive	waive	VERB
inlawrev-21605	1624	19	its	its	PRON
inlawrev-21605	1624	20	negligence	negligence	NOUN
inlawrev-21605	1624	21	penalties	penalty	NOUN
inlawrev-21605	1624	22	.	.	PUNCT
inlawrev-21605	1625	1	the	the	DET
inlawrev-21605	1625	2	tax451	tax451	PROPN
inlawrev-21605	1625	3	court	court	NOUN
inlawrev-21605	1625	4	disagreed	disagree	VERB
inlawrev-21605	1625	5	,	,	PUNCT
inlawrev-21605	1625	6	stating	state	VERB
inlawrev-21605	1625	7	that	that	SCONJ
inlawrev-21605	1625	8	rdm	rdm	PROPN
inlawrev-21605	1625	9	acted	act	VERB
inlawrev-21605	1625	10	unreasonably	unreasonably	ADV
inlawrev-21605	1625	11	because	because	SCONJ
inlawrev-21605	1625	12	“	"	PUNCT
inlawrev-21605	1625	13	[	[	X
inlawrev-21605	1625	14	a	a	X
inlawrev-21605	1625	15	]	]	X
inlawrev-21605	1625	16	reasonable	reasonable	ADJ
inlawrev-21605	1625	17	taxpayer	taxpayer	NOUN
inlawrev-21605	1625	18	exercising	exercise	VERB
inlawrev-21605	1625	19	ordinary	ordinary	ADJ
inlawrev-21605	1625	20	business	business	NOUN
inlawrev-21605	1625	21	care	care	NOUN
inlawrev-21605	1625	22	and	and	CCONJ
inlawrev-21605	1625	23	prudence	prudence	NOUN
inlawrev-21605	1625	24	would	would	AUX
inlawrev-21605	1625	25	not	not	PART
inlawrev-21605	1625	26	be	be	AUX
inlawrev-21605	1625	27	likely	likely	ADJ
inlawrev-21605	1625	28	to	to	PART
inlawrev-21605	1625	29	risk	risk	VERB
inlawrev-21605	1625	30	substantial	substantial	ADJ
inlawrev-21605	1625	31	interest	interest	NOUN
inlawrev-21605	1625	32	and	and	CCONJ
inlawrev-21605	1625	33	penalties	penalty	NOUN
inlawrev-21605	1625	34	by	by	ADP
inlawrev-21605	1625	35	altering	alter	VERB
inlawrev-21605	1625	36	a	a	DET
inlawrev-21605	1625	37	tax	tax	NOUN
inlawrev-21605	1625	38	position	position	NOUN
inlawrev-21605	1625	39	based	base	VERB
inlawrev-21605	1625	40	on	on	ADP
inlawrev-21605	1625	41	an	an	DET
inlawrev-21605	1625	42	informal	informal	ADJ
inlawrev-21605	1625	43	department	department	NOUN
inlawrev-21605	1625	44	publication	publication	NOUN
inlawrev-21605	1625	45	without	without	ADP
inlawrev-21605	1625	46	investigating	investigate	VERB
inlawrev-21605	1625	47	more	more	ADV
inlawrev-21605	1625	48	fully	fully	ADV
inlawrev-21605	1625	49	.	.	PUNCT
inlawrev-21605	1625	50	”	"	PUNCT
inlawrev-21605	1626	1	because452	because452	NOUN
inlawrev-21605	1626	2	of	of	ADP
inlawrev-21605	1626	3	this	this	PRON
inlawrev-21605	1626	4	,	,	PUNCT
inlawrev-21605	1626	5	the	the	DET
inlawrev-21605	1626	6	department	department	NOUN
inlawrev-21605	1626	7	’s	’s	PART
inlawrev-21605	1626	8	imposition	imposition	NOUN
inlawrev-21605	1626	9	of	of	ADP
inlawrev-21605	1626	10	negligence	negligence	NOUN
inlawrev-21605	1626	11	penalties	penalty	NOUN
inlawrev-21605	1626	12	was	be	AUX
inlawrev-21605	1626	13	permissible.453	permissible.453	NUM
inlawrev-21605	1626	14	5	5	NUM
inlawrev-21605	1626	15	.	.	PUNCT
inlawrev-21605	1626	16	orbitz	orbitz	PROPN
inlawrev-21605	1626	17	,	,	PUNCT
inlawrev-21605	1626	18	llc	llc	PROPN
inlawrev-21605	1626	19	v.	v.	PROPN
inlawrev-21605	1626	20	indiana	indiana	PROPN
inlawrev-21605	1626	21	department	department	PROPN
inlawrev-21605	1626	22	of	of	ADP
inlawrev-21605	1626	23	state	state	PROPN
inlawrev-21605	1626	24	revenue	revenue	NOUN
inlawrev-21605	1626	25	.	.	PUNCT
inlawrev-21605	1627	1	—	—	PUNCT
inlawrev-21605	1627	2	the	the	DET
inlawrev-21605	1627	3	department454	department454	PROPN
inlawrev-21605	1627	4	determined	determine	VERB
inlawrev-21605	1627	5	orbitz	orbitz	NOUN
inlawrev-21605	1627	6	owed	owe	VERB
inlawrev-21605	1627	7	over	over	ADP
inlawrev-21605	1627	8	$	$	SYM
inlawrev-21605	1627	9	200,000	200,000	NUM
inlawrev-21605	1627	10	in	in	ADP
inlawrev-21605	1627	11	sales	sale	NOUN
inlawrev-21605	1627	12	tax	tax	NOUN
inlawrev-21605	1627	13	,	,	PUNCT
inlawrev-21605	1627	14	innkeeper	innkeeper	NOUN
inlawrev-21605	1627	15	’s	’s	PART
inlawrev-21605	1627	16	tax	tax	NOUN
inlawrev-21605	1627	17	,	,	PUNCT
inlawrev-21605	1627	18	and	and	CCONJ
inlawrev-21605	1627	19	interest	interest	NOUN
inlawrev-21605	1627	20	for	for	ADP
inlawrev-21605	1627	21	the	the	DET
inlawrev-21605	1627	22	period	period	NOUN
inlawrev-21605	1627	23	between	between	ADP
inlawrev-21605	1627	24	january	january	PROPN
inlawrev-21605	1627	25	1	1	NUM
inlawrev-21605	1627	26	,	,	PUNCT
inlawrev-21605	1627	27	2004	2004	NUM
inlawrev-21605	1627	28	and	and	CCONJ
inlawrev-21605	1627	29	decem	decem	VERB
inlawrev-21605	1627	30	ber	ber	PROPN
inlawrev-21605	1627	31	31	31	NUM
inlawrev-21605	1627	32	,	,	PUNCT
inlawrev-21605	1627	33	2006	2006	NUM
inlawrev-21605	1627	34	because	because	SCONJ
inlawrev-21605	1627	35	orbitz	orbitz	PROPN
inlawrev-21605	1627	36	collected	collect	VERB
inlawrev-21605	1627	37	taxes	taxis	NOUN
inlawrev-21605	1627	38	based	base	VERB
inlawrev-21605	1627	39	on	on	ADP
inlawrev-21605	1627	40	the	the	DET
inlawrev-21605	1627	41	wholesale	wholesale	ADJ
inlawrev-21605	1627	42	rate	rate	NOUN
inlawrev-21605	1627	43	—	—	PUNCT
inlawrev-21605	1627	44	instead	instead	ADV
inlawrev-21605	1627	45	of	of	ADP
inlawrev-21605	1627	46	the	the	DET
inlawrev-21605	1627	47	retail	retail	ADJ
inlawrev-21605	1627	48	rate	rate	NOUN
inlawrev-21605	1627	49	—	—	PUNCT
inlawrev-21605	1627	50	of	of	ADP
inlawrev-21605	1627	51	the	the	DET
inlawrev-21605	1627	52	hotel	hotel	NOUN
inlawrev-21605	1627	53	rooms	room	NOUN
inlawrev-21605	1627	54	.	.	PUNCT
inlawrev-21605	1628	1	orbitz	orbitz	PROPN
inlawrev-21605	1628	2	filed	file	VERB
inlawrev-21605	1628	3	a	a	DET
inlawrev-21605	1628	4	protest	protest	NOUN
inlawrev-21605	1628	5	with	with	ADP
inlawrev-21605	1628	6	the	the	DET
inlawrev-21605	1628	7	department	department	NOUN
inlawrev-21605	1628	8	,	,	PUNCT
inlawrev-21605	1628	9	which	which	PRON
inlawrev-21605	1628	10	was	be	AUX
inlawrev-21605	1628	11	denied.455	denied.455	PROPN
inlawrev-21605	1628	12	456	456	NUM
inlawrev-21605	1628	13	orbitz	orbitz	NOUN
inlawrev-21605	1628	14	then	then	ADV
inlawrev-21605	1628	15	appealed	appeal	VERB
inlawrev-21605	1628	16	to	to	ADP
inlawrev-21605	1628	17	the	the	DET
inlawrev-21605	1628	18	indiana	indiana	PROPN
inlawrev-21605	1628	19	tax	tax	PROPN
inlawrev-21605	1628	20	court	court	NOUN
inlawrev-21605	1628	21	,	,	PUNCT
inlawrev-21605	1628	22	and	and	CCONJ
inlawrev-21605	1628	23	both	both	DET
inlawrev-21605	1628	24	parties	party	NOUN
inlawrev-21605	1628	25	moved	move	VERB
inlawrev-21605	1628	26	for	for	ADP
inlawrev-21605	1628	27	summary	summary	NOUN
inlawrev-21605	1628	28	judgment	judgment	NOUN
inlawrev-21605	1628	29	on	on	ADP
inlawrev-21605	1628	30	august	august	PROPN
inlawrev-21605	1628	31	2	2	NUM
inlawrev-21605	1628	32	,	,	PUNCT
inlawrev-21605	1628	33	2013.457	2013.457	NUM
inlawrev-21605	1628	34	a	a	DET
inlawrev-21605	1628	35	retail	retail	ADJ
inlawrev-21605	1628	36	transaction	transaction	NOUN
inlawrev-21605	1628	37	has	have	AUX
inlawrev-21605	1628	38	been	be	AUX
inlawrev-21605	1628	39	defined	define	VERB
inlawrev-21605	1628	40	as	as	ADP
inlawrev-21605	1628	41	“	"	PUNCT
inlawrev-21605	1628	42	a	a	DET
inlawrev-21605	1628	43	transaction	transaction	NOUN
inlawrev-21605	1628	44	of	of	ADP
inlawrev-21605	1628	45	a	a	DET
inlawrev-21605	1628	46	retail	retail	ADJ
inlawrev-21605	1628	47	merchant	merchant	NOUN
inlawrev-21605	1628	48	that	that	SCONJ
inlawrev-21605	1628	49	constitute[d	constitute[d	NOUN
inlawrev-21605	1628	50	]	]	PUNCT
inlawrev-21605	1628	51	selling	sell	VERB
inlawrev-21605	1628	52	at	at	ADP
inlawrev-21605	1628	53	retail	retail	NOUN
inlawrev-21605	1628	54	.	.	PUNCT
inlawrev-21605	1628	55	”	"	PUNCT
inlawrev-21605	1629	1	additionally	additionally	ADV
inlawrev-21605	1629	2	,	,	PUNCT
inlawrev-21605	1629	3	indiana	indiana	PROPN
inlawrev-21605	1629	4	imposed	impose	VERB
inlawrev-21605	1629	5	several458	several458	PROPN
inlawrev-21605	1629	6	445	445	NUM
inlawrev-21605	1629	7	.	.	PUNCT
inlawrev-21605	1630	1	i	i	PRON
inlawrev-21605	1630	2	d.	d.	PROPN
inlawrev-21605	1630	3	446	446	NUM
inlawrev-21605	1630	4	.	.	PUNCT
inlawrev-21605	1631	1	i	i	PRON
inlawrev-21605	1631	2	d.	d.	PROPN
inlawrev-21605	1631	3	447	447	NUM
inlawrev-21605	1631	4	.	.	PUNCT
inlawrev-21605	1632	1	i	i	PRON
inlawrev-21605	1632	2	d.	d.	PROPN
inlawrev-21605	1632	3	at	at	ADP
inlawrev-21605	1632	4	911	911	NUM
inlawrev-21605	1632	5	-	-	SYM
inlawrev-21605	1632	6	12	12	NUM
inlawrev-21605	1632	7	.	.	PUNCT
inlawrev-21605	1633	1	448	448	NUM
inlawrev-21605	1633	2	.	.	PUNCT
inlawrev-21605	1634	1	i	i	PRON
inlawrev-21605	1634	2	d.	d.	PROPN
inlawrev-21605	1634	3	at	at	ADP
inlawrev-21605	1634	4	912	912	NUM
inlawrev-21605	1634	5	.	.	PUNCT
inlawrev-21605	1635	1	449	449	NUM
inlawrev-21605	1635	2	.	.	PUNCT
inlawrev-21605	1636	1	i	i	PRON
inlawrev-21605	1636	2	d.	d.	PROPN
inlawrev-21605	1636	3	450	450	NUM
inlawrev-21605	1636	4	.	.	PUNCT
inlawrev-21605	1637	1	i	i	PRON
inlawrev-21605	1637	2	d.	d.	PROPN
inlawrev-21605	1637	3	451	451	NUM
inlawrev-21605	1637	4	.	.	PUNCT
inlawrev-21605	1638	1	i	i	PRON
inlawrev-21605	1638	2	d.	d.	PROPN
inlawrev-21605	1638	3	452	452	NUM
inlawrev-21605	1638	4	.	.	PUNCT
inlawrev-21605	1639	1	i	i	PRON
inlawrev-21605	1639	2	d.	d.	PROPN
inlawrev-21605	1639	3	at	at	ADP
inlawrev-21605	1639	4	913	913	NUM
inlawrev-21605	1639	5	.	.	PUNCT
inlawrev-21605	1640	1	453	453	NUM
inlawrev-21605	1640	2	.	.	PUNCT
inlawrev-21605	1641	1	i	i	PRON
inlawrev-21605	1641	2	d.	d.	PROPN
inlawrev-21605	1641	3	454	454	NUM
inlawrev-21605	1641	4	.	.	PUNCT
inlawrev-21605	1642	1	66	66	NUM
inlawrev-21605	1642	2	n.e.3d	n.e.3d	NUM
inlawrev-21605	1642	3	1012	1012	NUM
inlawrev-21605	1642	4	(	(	PUNCT
inlawrev-21605	1642	5	ind	ind	NOUN
inlawrev-21605	1642	6	.	.	PUNCT
inlawrev-21605	1643	1	t.c	t.c	PROPN
inlawrev-21605	1643	2	.	.	PROPN
inlawrev-21605	1643	3	2016	2016	NUM
inlawrev-21605	1643	4	)	)	PUNCT
inlawrev-21605	1643	5	.	.	PUNCT
inlawrev-21605	1644	1	455	455	NUM
inlawrev-21605	1644	2	.	.	PUNCT
inlawrev-21605	1645	1	i	i	PRON
inlawrev-21605	1645	2	d.	d.	PROPN
inlawrev-21605	1645	3	at	at	ADP
inlawrev-21605	1645	4	1014	1014	NUM
inlawrev-21605	1645	5	.	.	PUNCT
inlawrev-21605	1646	1	456	456	NUM
inlawrev-21605	1646	2	.	.	PUNCT
inlawrev-21605	1647	1	i	i	PRON
inlawrev-21605	1647	2	d.	d.	PROPN
inlawrev-21605	1647	3	457	457	NUM
inlawrev-21605	1647	4	.	.	PUNCT
inlawrev-21605	1648	1	i	i	PRON
inlawrev-21605	1648	2	d.	d.	PROPN
inlawrev-21605	1648	3	458	458	NUM
inlawrev-21605	1648	4	.	.	PUNCT
inlawrev-21605	1649	1	i	i	PRON
inlawrev-21605	1649	2	d.	d.	PROPN
inlawrev-21605	1649	3	at	at	ADP
inlawrev-21605	1649	4	1015	1015	NUM
inlawrev-21605	1649	5	(	(	PUNCT
inlawrev-21605	1649	6	citing	cite	VERB
inlawrev-21605	1649	7	ind	ind	NOUN
inlawrev-21605	1649	8	.	.	PUNCT
inlawrev-21605	1650	1	code	code	PROPN
inlawrev-21605	1650	2	§	§	PROPN
inlawrev-21605	1650	3	6	6	NUM
inlawrev-21605	1650	4	-	-	SYM
inlawrev-21605	1650	5	2.5	2.5	NUM
inlawrev-21605	1650	6	-	-	PUNCT
inlawrev-21605	1650	7	1	1	NUM
inlawrev-21605	1650	8	-	-	PUNCT
inlawrev-21605	1650	9	2(a	2(a	NUM
inlawrev-21605	1650	10	)	)	PUNCT
inlawrev-21605	1650	11	(	(	PUNCT
inlawrev-21605	1650	12	2004	2004	NUM
inlawrev-21605	1650	13	)	)	PUNCT
inlawrev-21605	1650	14	(	(	PUNCT
inlawrev-21605	1650	15	emphasis	emphasis	NOUN
inlawrev-21605	1650	16	added	add	VERB
inlawrev-21605	1650	17	)	)	PUNCT
inlawrev-21605	1650	18	)	)	PUNCT
inlawrev-21605	1650	19	.	.	PUNCT
inlawrev-21605	1651	1	2017	2017	NUM
inlawrev-21605	1651	2	]	]	PUNCT
inlawrev-21605	1651	3	taxation	taxation	NOUN
inlawrev-21605	1651	4	1441	1441	NUM
inlawrev-21605	1651	5	innkeeper	innkeeper	NOUN
inlawrev-21605	1651	6	’s	’s	PART
inlawrev-21605	1651	7	taxes	taxis	NOUN
inlawrev-21605	1651	8	,	,	PUNCT
inlawrev-21605	1651	9	which	which	PRON
inlawrev-21605	1651	10	differ	differ	VERB
inlawrev-21605	1651	11	by	by	ADP
inlawrev-21605	1651	12	county	county	NOUN
inlawrev-21605	1651	13	.	.	PUNCT
inlawrev-21605	1652	1	here	here	ADV
inlawrev-21605	1652	2	,	,	PUNCT
inlawrev-21605	1652	3	“	"	PUNCT
inlawrev-21605	1652	4	the	the	DET
inlawrev-21605	1652	5	parties	party	NOUN
inlawrev-21605	1652	6	agree	agree	VERB
inlawrev-21605	1652	7	that	that	SCONJ
inlawrev-21605	1652	8	no459	no459	NOUN
inlawrev-21605	1652	9	genuine	genuine	ADJ
inlawrev-21605	1652	10	issues	issue	NOUN
inlawrev-21605	1652	11	of	of	ADP
inlawrev-21605	1652	12	material	material	ADJ
inlawrev-21605	1652	13	fact	fact	NOUN
inlawrev-21605	1652	14	exist	exist	VERB
inlawrev-21605	1652	15	for	for	ADP
inlawrev-21605	1652	16	resolution	resolution	NOUN
inlawrev-21605	1652	17	at	at	ADP
inlawrev-21605	1652	18	trial	trial	NOUN
inlawrev-21605	1652	19	.	.	PUNCT
inlawrev-21605	1652	20	”	"	PUNCT
inlawrev-21605	1653	1	the	the	DET
inlawrev-21605	1653	2	tax	tax	NOUN
inlawrev-21605	1653	3	court460	court460	PROPN
inlawrev-21605	1653	4	explained	explain	VERB
inlawrev-21605	1653	5	the	the	DET
inlawrev-21605	1653	6	resolution	resolution	NOUN
inlawrev-21605	1653	7	of	of	ADP
inlawrev-21605	1653	8	this	this	DET
inlawrev-21605	1653	9	dispute	dispute	NOUN
inlawrev-21605	1653	10	involved	involve	VERB
inlawrev-21605	1653	11	“	"	PUNCT
inlawrev-21605	1653	12	two	two	NUM
inlawrev-21605	1653	13	interrelated	interrelated	ADJ
inlawrev-21605	1653	14	questions	question	NOUN
inlawrev-21605	1653	15	of	of	ADP
inlawrev-21605	1653	16	law	law	NOUN
inlawrev-21605	1653	17	:	:	PUNCT
inlawrev-21605	1653	18	1	1	X
inlawrev-21605	1653	19	)	)	PUNCT
inlawrev-21605	1653	20	whether	whether	SCONJ
inlawrev-21605	1653	21	orbitz	orbitz	NOUN
inlawrev-21605	1653	22	was	be	AUX
inlawrev-21605	1653	23	a	a	DET
inlawrev-21605	1653	24	retail	retail	ADJ
inlawrev-21605	1653	25	merchant	merchant	NOUN
inlawrev-21605	1653	26	during	during	ADP
inlawrev-21605	1653	27	the	the	DET
inlawrev-21605	1653	28	period	period	NOUN
inlawrev-21605	1653	29	at	at	ADP
inlawrev-21605	1653	30	issue	issue	NOUN
inlawrev-21605	1653	31	;	;	PUNCT
inlawrev-21605	1653	32	and	and	CCONJ
inlawrev-21605	1653	33	2	2	X
inlawrev-21605	1653	34	)	)	PUNCT
inlawrev-21605	1653	35	what	what	PRON
inlawrev-21605	1653	36	was	be	AUX
inlawrev-21605	1653	37	the	the	DET
inlawrev-21605	1653	38	proper	proper	ADJ
inlawrev-21605	1653	39	measure	measure	NOUN
inlawrev-21605	1653	40	of	of	ADP
inlawrev-21605	1653	41	the	the	DET
inlawrev-21605	1653	42	tax	tax	NOUN
inlawrev-21605	1653	43	base	base	NOUN
inlawrev-21605	1653	44	.	.	PUNCT
inlawrev-21605	1653	45	”	"	PUNCT
inlawrev-21605	1654	1	to	to	ADP
inlawrev-21605	1654	2	the	the	DET
inlawrev-21605	1654	3	first	first	ADJ
inlawrev-21605	1654	4	question	question	NOUN
inlawrev-21605	1654	5	,	,	PUNCT
inlawrev-21605	1654	6	the461	the461	PROPN
inlawrev-21605	1654	7	department	department	NOUN
inlawrev-21605	1654	8	argued	argue	VERB
inlawrev-21605	1654	9	orbitz	orbitz	PROPN
inlawrev-21605	1654	10	was	be	AUX
inlawrev-21605	1654	11	a	a	DET
inlawrev-21605	1654	12	retail	retail	ADJ
inlawrev-21605	1654	13	merchant	merchant	NOUN
inlawrev-21605	1654	14	because	because	SCONJ
inlawrev-21605	1654	15	the	the	DET
inlawrev-21605	1654	16	hotel	hotel	NOUN
inlawrev-21605	1654	17	listing	list	VERB
inlawrev-21605	1654	18	agreements	agreement	NOUN
inlawrev-21605	1654	19	provided	provide	VERB
inlawrev-21605	1654	20	the	the	DET
inlawrev-21605	1654	21	contracted	contract	VERB
inlawrev-21605	1654	22	hotels	hotel	NOUN
inlawrev-21605	1654	23	would	would	AUX
inlawrev-21605	1654	24	hold	hold	VERB
inlawrev-21605	1654	25	room	room	NOUN
inlawrev-21605	1654	26	s	s	PART
inlawrev-21605	1654	27	for	for	SCONJ
inlawrev-21605	1654	28	orbitz	orbitz	NOUN
inlawrev-21605	1654	29	and	and	CCONJ
inlawrev-21605	1654	30	orbitz	orbitz	PROPN
inlawrev-21605	1654	31	would	would	AUX
inlawrev-21605	1654	32	market	market	VERB
inlawrev-21605	1654	33	and	and	CCONJ
inlawrev-21605	1654	34	allow	allow	VERB
inlawrev-21605	1654	35	its	its	PRON
inlawrev-21605	1654	36	users	user	NOUN
inlawrev-21605	1654	37	to	to	PART
inlawrev-21605	1654	38	book	book	NOUN
inlawrev-21605	1654	39	confirmed	confirm	VERB
inlawrev-21605	1654	40	,	,	PUNCT
inlawrev-21605	1654	41	prepaid	prepaid	ADJ
inlawrev-21605	1654	42	reservations	reservation	NOUN
inlawrev-21605	1654	43	.	.	PUNCT
inlawrev-21605	1655	1	however	however	ADV
inlawrev-21605	1655	2	,	,	PUNCT
inlawrev-21605	1655	3	the	the	DET
inlawrev-21605	1655	4	tax	tax	NOUN
inlawrev-21605	1655	5	court	court	NOUN
inlawrev-21605	1655	6	determined	determine	VERB
inlawrev-21605	1655	7	the	the	DET
inlawrev-21605	1655	8	hotel	hotel	NOUN
inlawrev-21605	1655	9	listing	list	VERB
inlawrev-21605	1655	10	agreements462	agreements462	PROPN
inlawrev-21605	1655	11	“	"	PUNCT
inlawrev-21605	1655	12	merely	merely	ADV
inlawrev-21605	1655	13	provided	provide	VERB
inlawrev-21605	1655	14	orbitz	orbitz	NOUN
inlawrev-21605	1655	15	with	with	ADP
inlawrev-21605	1655	16	the	the	DET
inlawrev-21605	1655	17	right	right	NOUN
inlawrev-21605	1655	18	to	to	PART
inlawrev-21605	1655	19	confirm	confirm	VERB
inlawrev-21605	1655	20	a	a	DET
inlawrev-21605	1655	21	pre	pre	ADJ
inlawrev-21605	1655	22	-	-	ADJ
inlawrev-21605	1655	23	paid	pay	VERB
inlawrev-21605	1655	24	reservation	reservation	NOUN
inlawrev-21605	1655	25	for	for	ADP
inlawrev-21605	1655	26	a	a	DET
inlawrev-21605	1655	27	hotel	hotel	NOUN
inlawrev-21605	1655	28	room	room	NOUN
inlawrev-21605	1655	29	,	,	PUNCT
inlawrev-21605	1655	30	while	while	SCONJ
inlawrev-21605	1655	31	the	the	DET
inlawrev-21605	1655	32	hoteliers	hotelier	NOUN
inlawrev-21605	1655	33	themselves	themselves	PRON
inlawrev-21605	1655	34	,	,	PUNCT
inlawrev-21605	1655	35	having	have	VERB
inlawrev-21605	1655	36	exclusive	exclusive	ADJ
inlawrev-21605	1655	37	possession	possession	NOUN
inlawrev-21605	1655	38	and	and	CCONJ
inlawrev-21605	1655	39	control	control	NOUN
inlawrev-21605	1655	40	of	of	ADP
inlawrev-21605	1655	41	the	the	DET
inlawrev-21605	1655	42	rooms	room	NOUN
inlawrev-21605	1655	43	,	,	PUNCT
inlawrev-21605	1655	44	were	be	AUX
inlawrev-21605	1655	45	alone	alone	ADJ
inlawrev-21605	1655	46	able	able	ADJ
inlawrev-21605	1655	47	to	to	PART
inlawrev-21605	1655	48	transfer	transfer	VERB
inlawrev-21605	1655	49	possession	possession	NOUN
inlawrev-21605	1655	50	and	and	CCONJ
inlawrev-21605	1655	51	control	control	NOUN
inlawrev-21605	1655	52	.	.	PUNCT
inlawrev-21605	1655	53	”463	”463	PUNCT
inlawrev-21605	1656	1	therefore	therefore	ADV
inlawrev-21605	1656	2	,	,	PUNCT
inlawrev-21605	1656	3	the	the	DET
inlawrev-21605	1656	4	tax	tax	NOUN
inlawrev-21605	1656	5	c	c	PROPN
inlawrev-21605	1656	6	ourt	ourt	PROPN
inlawrev-21605	1656	7	determined	determine	VERB
inlawrev-21605	1656	8	the	the	DET
inlawrev-21605	1656	9	hoteliers	hotelier	NOUN
inlawrev-21605	1656	10	delivered	deliver	VERB
inlawrev-21605	1656	11	or	or	CCONJ
inlawrev-21605	1656	12	transferred	transfer	VERB
inlawrev-21605	1656	13	possession	possession	NOUN
inlawrev-21605	1656	14	and	and	CCONJ
inlawrev-21605	1656	15	control	control	NOUN
inlawrev-21605	1656	16	of	of	ADP
inlawrev-21605	1656	17	the	the	DET
inlawrev-21605	1656	18	rooms	room	NOUN
inlawrev-21605	1656	19	—	—	PUNCT
inlawrev-21605	1656	20	not	not	PART
inlawrev-21605	1656	21	orbitz	orbitz	NOUN
inlawrev-21605	1656	22	.	.	PUNCT
inlawrev-21605	1657	1	the	the	DET
inlawrev-21605	1657	2	tax	tax	NOUN
inlawrev-21605	1657	3	court	court	NOUN
inlawrev-21605	1657	4	thus	thus	ADV
inlawrev-21605	1657	5	decided464	decided464	PROPN
inlawrev-21605	1657	6	orbitz	orbitz	NOUN
inlawrev-21605	1657	7	was	be	AUX
inlawrev-21605	1657	8	“	"	PUNCT
inlawrev-21605	1657	9	not	not	PART
inlawrev-21605	1657	10	a	a	DET
inlawrev-21605	1657	11	retail	retail	ADJ
inlawrev-21605	1657	12	merchant	merchant	NOUN
inlawrev-21605	1657	13	under	under	ADP
inlawrev-21605	1657	14	indiana	indiana	PROPN
inlawrev-21605	1657	15	code	code	PROPN
inlawrev-21605	1657	16	§	§	PROPN
inlawrev-21605	1657	17	6	6	NUM
inlawrev-21605	1657	18	-	-	SYM
inlawrev-21605	1657	19	2.5	2.5	NUM
inlawrev-21605	1657	20	-	-	PUNCT
inlawrev-21605	1657	21	4	4	NUM
inlawrev-21605	1657	22	-	-	PUNCT
inlawrev-21605	1657	23	4(a).”465	4(a).”465	NOUN
inlawrev-21605	1657	24	regarding	regard	VERB
inlawrev-21605	1657	25	the	the	DET
inlawrev-21605	1657	26	proper	proper	ADJ
inlawrev-21605	1657	27	measure	measure	NOUN
inlawrev-21605	1657	28	of	of	ADP
inlawrev-21605	1657	29	the	the	DET
inlawrev-21605	1657	30	tax	tax	NOUN
inlawrev-21605	1657	31	base	base	NOUN
inlawrev-21605	1657	32	,	,	PUNCT
inlawrev-21605	1657	33	the	the	DET
inlawrev-21605	1657	34	department	department	NOUN
inlawrev-21605	1657	35	asserted	assert	VERB
inlawrev-21605	1657	36	orbitz	orbitz	PROPN
inlawrev-21605	1657	37	should	should	AUX
inlawrev-21605	1657	38	have	have	AUX
inlawrev-21605	1657	39	collected	collect	VERB
inlawrev-21605	1657	40	tax	tax	NOUN
inlawrev-21605	1657	41	calculated	calculate	VERB
inlawrev-21605	1657	42	from	from	ADP
inlawrev-21605	1657	43	the	the	DET
inlawrev-21605	1657	44	retail	retail	ADJ
inlawrev-21605	1657	45	rate	rate	NOUN
inlawrev-21605	1657	46	because	because	SCONJ
inlawrev-21605	1657	47	it	it	PRON
inlawrev-21605	1657	48	was	be	AUX
inlawrev-21605	1657	49	a	a	DET
inlawrev-21605	1657	50	unitary	unitary	ADJ
inlawrev-21605	1657	51	transaction	transaction	NOUN
inlawrev-21605	1657	52	.	.	PUNCT
inlawrev-21605	1658	1	orbitz	orbitz	PROPN
inlawrev-21605	1658	2	,	,	PUNCT
inlawrev-21605	1658	3	however	however	ADV
inlawrev-21605	1658	4	,	,	PUNCT
inlawrev-21605	1658	5	argued	argue	VERB
inlawrev-21605	1658	6	the	the	DET
inlawrev-21605	1658	7	tax	tax	NOUN
inlawrev-21605	1658	8	base	base	NOUN
inlawrev-21605	1658	9	was	be	AUX
inlawrev-21605	1658	10	properly	properly	ADV
inlawrev-21605	1658	11	measured	measure	VERB
inlawrev-21605	1658	12	by	by	ADP
inlawrev-21605	1658	13	the466	the466	PROPN
inlawrev-21605	1658	14	wholesale	wholesale	ADJ
inlawrev-21605	1658	15	rate	rate	NOUN
inlawrev-21605	1658	16	because	because	SCONJ
inlawrev-21605	1658	17	it	it	PRON
inlawrev-21605	1658	18	was	be	AUX
inlawrev-21605	1658	19	not	not	PART
inlawrev-21605	1658	20	a	a	DET
inlawrev-21605	1658	21	unitary	unitary	ADJ
inlawrev-21605	1658	22	transaction	transaction	NOUN
inlawrev-21605	1658	23	.	.	PUNCT
inlawrev-21605	1659	1	in	in	ADP
inlawrev-21605	1659	2	support	support	NOUN
inlawrev-21605	1659	3	of	of	ADP
inlawrev-21605	1659	4	its467	its467	NOUN
inlawrev-21605	1659	5	argument	argument	NOUN
inlawrev-21605	1659	6	,	,	PUNCT
inlawrev-21605	1659	7	orbitz	orbitz	PROPN
inlawrev-21605	1659	8	contended	contend	VERB
inlawrev-21605	1659	9	indiana	indiana	PROPN
inlawrev-21605	1659	10	case	case	PROPN
inlawrev-21605	1659	11	law	law	NOUN
inlawrev-21605	1659	12	limits	limit	VERB
inlawrev-21605	1659	13	unitary	unitary	ADJ
inlawrev-21605	1659	14	transactions	transaction	NOUN
inlawrev-21605	1659	15	to	to	ADP
inlawrev-21605	1659	16	“	"	PUNCT
inlawrev-21605	1659	17	situations	situation	NOUN
inlawrev-21605	1659	18	where	where	SCONJ
inlawrev-21605	1659	19	the	the	DET
inlawrev-21605	1659	20	same	same	ADJ
inlawrev-21605	1659	21	retail	retail	ADJ
inlawrev-21605	1659	22	merchant	merchant	NOUN
inlawrev-21605	1659	23	has	have	AUX
inlawrev-21605	1659	24	provided	provide	VERB
inlawrev-21605	1659	25	a	a	DET
inlawrev-21605	1659	26	customer	customer	NOUN
inlawrev-21605	1659	27	with	with	ADP
inlawrev-21605	1659	28	both	both	CCONJ
inlawrev-21605	1659	29	a	a	DET
inlawrev-21605	1659	30	service	service	NOUN
inlawrev-21605	1659	31	and	and	CCONJ
inlawrev-21605	1659	32	the	the	DET
inlawrev-21605	1659	33	tangible	tangible	ADJ
inlawrev-21605	1659	34	personal	personal	ADJ
inlawrev-21605	1659	35	property	property	NOUN
inlawrev-21605	1659	36	.	.	PUNCT
inlawrev-21605	1659	37	”	"	PUNCT
inlawrev-21605	1660	1	therefore	therefore	ADV
inlawrev-21605	1660	2	,	,	PUNCT
inlawrev-21605	1660	3	o	o	PROPN
inlawrev-21605	1660	4	rbitz	rbitz	PROPN
inlawrev-21605	1660	5	argued	argue	VERB
inlawrev-21605	1660	6	a	a	DET
inlawrev-21605	1660	7	unitary468	unitary468	PROPN
inlawrev-21605	1660	8	transaction	transaction	NOUN
inlawrev-21605	1660	9	did	do	AUX
inlawrev-21605	1660	10	not	not	PART
inlawrev-21605	1660	11	occur	occur	VERB
inlawrev-21605	1660	12	because	because	SCONJ
inlawrev-21605	1660	13	of	of	ADP
inlawrev-21605	1660	14	a	a	DET
inlawrev-21605	1660	15	lack	lack	NOUN
inlawrev-21605	1660	16	of	of	ADP
inlawrev-21605	1660	17	unity	unity	NOUN
inlawrev-21605	1660	18	between	between	ADP
inlawrev-21605	1660	19	orbitz	orbitz	PROPN
inlawrev-21605	1660	20	’s	’s	PART
inlawrev-21605	1660	21	facilitation	facilitation	NOUN
inlawrev-21605	1660	22	of	of	ADP
inlawrev-21605	1660	23	the	the	DET
inlawrev-21605	1660	24	hotel	hotel	NOUN
inlawrev-21605	1660	25	reservation	reservation	NOUN
inlawrev-21605	1660	26	and	and	CCONJ
inlawrev-21605	1660	27	the	the	DET
inlawrev-21605	1660	28	actual	actual	ADJ
inlawrev-21605	1660	29	retail	retail	ADJ
inlawrev-21605	1660	30	merchant	merchant	NOUN
inlawrev-21605	1660	31	’s	’s	PART
inlawrev-21605	1660	32	rental	rental	NOUN
inlawrev-21605	1660	33	of	of	ADP
inlawrev-21605	1660	34	the	the	DET
inlawrev-21605	1660	35	hotel	hotel	NOUN
inlawrev-21605	1660	36	room.469	room.469	VERB
inlawrev-21605	1660	37	the	the	DET
inlawrev-21605	1660	38	tax	tax	NOUN
inlawrev-21605	1660	39	court	court	NOUN
inlawrev-21605	1660	40	resolved	resolve	VERB
inlawrev-21605	1660	41	that	that	SCONJ
inlawrev-21605	1660	42	because	because	SCONJ
inlawrev-21605	1660	43	orbitz	orbitz	PROPN
inlawrev-21605	1660	44	was	be	AUX
inlawrev-21605	1660	45	not	not	PART
inlawrev-21605	1660	46	a	a	DET
inlawrev-21605	1660	47	retail	retail	ADJ
inlawrev-21605	1660	48	merchant	merchant	NOUN
inlawrev-21605	1660	49	,	,	PUNCT
inlawrev-21605	1660	50	it	it	PRON
inlawrev-21605	1660	51	was	be	AUX
inlawrev-21605	1660	52	relieved	relieve	VERB
inlawrev-21605	1660	53	of	of	ADP
inlawrev-21605	1660	54	liability	liability	NOUN
inlawrev-21605	1660	55	for	for	ADP
inlawrev-21605	1660	56	sales	sale	NOUN
inlawrev-21605	1660	57	or	or	CCONJ
inlawrev-21605	1660	58	innkeeper	innkeeper	NOUN
inlawrev-21605	1660	59	’s	’s	PART
inlawrev-21605	1660	60	taxes	taxis	NOUN
inlawrev-21605	1660	61	“	"	PUNCT
inlawrev-21605	1660	62	regardless	regardless	ADV
inlawrev-21605	1660	63	of	of	ADP
inlawrev-21605	1660	64	the	the	DET
inlawrev-21605	1660	65	statutory	statutory	ADJ
inlawrev-21605	1660	66	proclamation	proclamation	NOUN
inlawrev-21605	1660	67	that	that	SCONJ
inlawrev-21605	1660	68	each	each	DET
inlawrev-21605	1660	69	rental	rental	NOUN
inlawrev-21605	1660	70	or	or	CCONJ
inlawrev-21605	1660	71	furnishing	furnishing	NOUN
inlawrev-21605	1660	72	of	of	ADP
inlawrev-21605	1660	73	a	a	DET
inlawrev-21605	1660	74	hotel	hotel	NOUN
inlawrev-21605	1660	75	room	room	NOUN
inlawrev-21605	1660	76	is	be	AUX
inlawrev-21605	1660	77	a	a	DET
inlawrev-21605	1660	78	unitary	unitary	ADJ
inlawrev-21605	1660	79	transaction	transaction	NOUN
inlawrev-21605	1660	80	.	.	PUNCT
inlawrev-21605	1660	81	”	"	PUNCT
inlawrev-21605	1661	1	consequently	consequently	ADV
inlawrev-21605	1661	2	,	,	PUNCT
inlawrev-21605	1661	3	the	the	DET
inlawrev-21605	1661	4	hoteliers	hotelier	NOUN
inlawrev-21605	1661	5	instead	instead	ADV
inlawrev-21605	1661	6	were	be	AUX
inlawrev-21605	1661	7	liable	liable	ADJ
inlawrev-21605	1661	8	for	for	ADP
inlawrev-21605	1661	9	any	any	DET
inlawrev-21605	1661	10	additional470	additional470	PROPN
inlawrev-21605	1661	11	sales	sale	NOUN
inlawrev-21605	1661	12	or	or	CCONJ
inlawrev-21605	1661	13	innkeeper	innkeeper	NOUN
inlawrev-21605	1661	14	’s	’s	PART
inlawrev-21605	1661	15	taxes	taxis	NOUN
inlawrev-21605	1661	16	because	because	SCONJ
inlawrev-21605	1661	17	they	they	PRON
inlawrev-21605	1661	18	were	be	AUX
inlawrev-21605	1661	19	the	the	DET
inlawrev-21605	1661	20	retail	retail	ADJ
inlawrev-21605	1661	21	merchants	merchant	NOUN
inlawrev-21605	1661	22	involved	involve	VERB
inlawrev-21605	1661	23	in	in	ADP
inlawrev-21605	1661	24	these	these	DET
inlawrev-21605	1661	25	transactions	transaction	NOUN
inlawrev-21605	1661	26	.	.	PUNCT
inlawrev-21605	1662	1	summary	summary	NOUN
inlawrev-21605	1662	2	judgment	judgment	NOUN
inlawrev-21605	1662	3	was	be	AUX
inlawrev-21605	1662	4	thus	thus	ADV
inlawrev-21605	1662	5	granted	grant	VERB
inlawrev-21605	1662	6	in	in	ADP
inlawrev-21605	1662	7	favor	favor	NOUN
inlawrev-21605	1662	8	of	of	ADP
inlawrev-21605	1662	9	orbitz.471	orbitz.471	NOUN
inlawrev-21605	1662	10	472	472	NUM
inlawrev-21605	1662	11	459	459	NUM
inlawrev-21605	1662	12	.	.	PUNCT
inlawrev-21605	1663	1	i	i	PRON
inlawrev-21605	1663	2	d.	d.	PROPN
inlawrev-21605	1663	3	460	460	NUM
inlawrev-21605	1663	4	.	.	PUNCT
inlawrev-21605	1664	1	i	i	PRON
inlawrev-21605	1664	2	d.	d.	PROPN
inlawrev-21605	1664	3	461	461	NUM
inlawrev-21605	1664	4	.	.	PUNCT
inlawrev-21605	1665	1	i	i	PRON
inlawrev-21605	1665	2	d.	d.	PROPN
inlawrev-21605	1665	3	at	at	ADP
inlawrev-21605	1665	4	1016	1016	NUM
inlawrev-21605	1665	5	.	.	PUNCT
inlawrev-21605	1666	1	462	462	NUM
inlawrev-21605	1666	2	.	.	PUNCT
inlawrev-21605	1667	1	i	i	PRON
inlawrev-21605	1667	2	d.	d.	PROPN
inlawrev-21605	1667	3	463	463	NUM
inlawrev-21605	1667	4	.	.	PUNCT
inlawrev-21605	1668	1	i	i	PRON
inlawrev-21605	1668	2	d.	d.	PROPN
inlawrev-21605	1668	3	464	464	NUM
inlawrev-21605	1668	4	.	.	PUNCT
inlawrev-21605	1669	1	i	i	PRON
inlawrev-21605	1669	2	d.	d.	PROPN
inlawrev-21605	1669	3	at	at	ADP
inlawrev-21605	1669	4	1017	1017	NUM
inlawrev-21605	1669	5	.	.	PUNCT
inlawrev-21605	1670	1	465	465	NUM
inlawrev-21605	1670	2	.	.	PUNCT
inlawrev-21605	1671	1	i	i	PRON
inlawrev-21605	1671	2	d.	d.	PROPN
inlawrev-21605	1671	3	466	466	NUM
inlawrev-21605	1671	4	.	.	PUNCT
inlawrev-21605	1672	1	i	i	PRON
inlawrev-21605	1672	2	d.	d.	PROPN
inlawrev-21605	1672	3	467	467	NUM
inlawrev-21605	1672	4	.	.	PUNCT
inlawrev-21605	1673	1	i	i	PRON
inlawrev-21605	1673	2	d.	d.	PROPN
inlawrev-21605	1673	3	468	468	NUM
inlawrev-21605	1673	4	.	.	PUNCT
inlawrev-21605	1674	1	i	i	PRON
inlawrev-21605	1674	2	d.	d.	PROPN
inlawrev-21605	1674	3	(	(	PUNCT
inlawrev-21605	1674	4	quoting	quote	VERB
inlawrev-21605	1674	5	cowden	cowden	PROPN
inlawrev-21605	1674	6	&	&	CCONJ
inlawrev-21605	1674	7	sons	sons	PROPN
inlawrev-21605	1674	8	trucking	trucking	PROPN
inlawrev-21605	1674	9	,	,	PUNCT
inlawrev-21605	1674	10	inc	inc	PROPN
inlawrev-21605	1674	11	.	.	PROPN
inlawrev-21605	1675	1	v.	v.	PROPN
inlawrev-21605	1675	2	ind	ind	PROPN
inlawrev-21605	1675	3	.	.	PUNCT
inlawrev-21605	1676	1	dep’t	dep’t	NOUN
inlawrev-21605	1676	2	of	of	ADP
inlawrev-21605	1676	3	state	state	NOUN
inlawrev-21605	1676	4	revenue	revenue	NOUN
inlawrev-21605	1676	5	,	,	PUNCT
inlawrev-21605	1676	6	575	575	NUM
inlawrev-21605	1676	7	n.e.2d	n.e.2d	NOUN
inlawrev-21605	1676	8	718	718	NUM
inlawrev-21605	1676	9	(	(	PUNCT
inlawrev-21605	1676	10	ind	ind	NOUN
inlawrev-21605	1676	11	.	.	PUNCT
inlawrev-21605	1677	1	t.c	t.c	PROPN
inlawrev-21605	1677	2	.	.	PROPN
inlawrev-21605	1677	3	1991	1991	NUM
inlawrev-21605	1677	4	)	)	PUNCT
inlawrev-21605	1677	5	)	)	PUNCT
inlawrev-21605	1677	6	.	.	PUNCT
inlawrev-21605	1678	1	469	469	X
inlawrev-21605	1678	2	.	.	PUNCT
inlawrev-21605	1679	1	i	i	PRON
inlawrev-21605	1679	2	d.	d.	PROPN
inlawrev-21605	1679	3	470	470	NUM
inlawrev-21605	1679	4	.	.	PUNCT
inlawrev-21605	1680	1	i	i	PRON
inlawrev-21605	1680	2	d.	d.	PROPN
inlawrev-21605	1680	3	471	471	NUM
inlawrev-21605	1680	4	.	.	PUNCT
inlawrev-21605	1681	1	i	i	PRON
inlawrev-21605	1681	2	d.	d.	PROPN
inlawrev-21605	1681	3	472	472	NUM
inlawrev-21605	1681	4	.	.	PUNCT
inlawrev-21605	1682	1	i	i	PRON
inlawrev-21605	1682	2	d.	d.	PROPN
inlawrev-21605	1682	3	at	at	ADP
inlawrev-21605	1682	4	1018	1018	NUM
inlawrev-21605	1682	5	.	.	PUNCT
inlawrev-21605	1683	1	1442	1442	NUM
inlawrev-21605	1683	2	indiana	indiana	PROPN
inlawrev-21605	1683	3	law	law	PROPN
inlawrev-21605	1683	4	review	review	NOUN
inlawrev-21605	1684	1	[	[	X
inlawrev-21605	1684	2	vol	vol	NOUN
inlawrev-21605	1684	3	.	.	PUNCT
inlawrev-21605	1685	1	50:1403	50:1403	NUM
inlawrev-21605	1685	2	c.	c.	PROPN
inlawrev-21605	1685	3	business	business	NOUN
inlawrev-21605	1685	4	tax	tax	NOUN
inlawrev-21605	1685	5	1	1	NUM
inlawrev-21605	1685	6	.	.	PUNCT
inlawrev-21605	1686	1	hamilton	hamilton	PROPN
inlawrev-21605	1686	2	southeastern	southeastern	PROPN
inlawrev-21605	1686	3	utilities	utilities	PROPN
inlawrev-21605	1686	4	,	,	PUNCT
inlawrev-21605	1686	5	inc	inc	PROPN
inlawrev-21605	1686	6	.	.	PROPN
inlawrev-21605	1686	7	v.	v.	PROPN
inlawrev-21605	1686	8	indiana	indiana	PROPN
inlawrev-21605	1686	9	department	department	PROPN
inlawrev-21605	1686	10	of	of	ADP
inlawrev-21605	1686	11	state	state	PROPN
inlawrev-21605	1686	12	revenue	revenue	NOUN
inlawrev-21605	1686	13	.	.	PUNCT
inlawrev-21605	1686	14	—	—	PUNCT
inlawrev-21605	1686	15	in	in	ADP
inlawrev-21605	1686	16	october	october	PROPN
inlawrev-21605	1686	17	2012	2012	NUM
inlawrev-21605	1686	18	,	,	PUNCT
inlawrev-21605	1686	19	hamilton	hamilton	PROPN
inlawrev-21605	1686	20	southeastern	southeastern	PROPN
inlawrev-21605	1686	21	initiated	initiate	VERB
inlawrev-21605	1686	22	an	an	DET
inlawrev-21605	1686	23	original	original	ADJ
inlawrev-21605	1686	24	tax473	tax473	NOUN
inlawrev-21605	1686	25	appeal	appeal	NOUN
inlawrev-21605	1686	26	claiming	claim	VERB
inlawrev-21605	1686	27	that	that	SCONJ
inlawrev-21605	1686	28	its	its	PRON
inlawrev-21605	1686	29	connection	connection	NOUN
inlawrev-21605	1686	30	fees	fee	NOUN
inlawrev-21605	1686	31	were	be	AUX
inlawrev-21605	1686	32	not	not	PART
inlawrev-21605	1686	33	subject	subject	ADJ
inlawrev-21605	1686	34	to	to	ADP
inlawrev-21605	1686	35	indiana	indiana	PROPN
inlawrev-21605	1686	36	’s	’s	PART
inlawrev-21605	1686	37	utility	utility	NOUN
inlawrev-21605	1686	38	receipts	receipt	NOUN
inlawrev-21605	1686	39	tax	tax	NOUN
inlawrev-21605	1686	40	(	(	PUNCT
inlawrev-21605	1686	41	“	"	PUNCT
inlawrev-21605	1686	42	urt	urt	NOUN
inlawrev-21605	1686	43	”	"	PUNCT
inlawrev-21605	1686	44	)	)	PUNCT
inlawrev-21605	1686	45	under	under	ADP
inlawrev-21605	1686	46	either	either	DET
inlawrev-21605	1686	47	indiana	indiana	PROPN
inlawrev-21605	1686	48	code	code	PROPN
inlawrev-21605	1686	49	sections	section	NOUN
inlawrev-21605	1686	50	6	6	NUM
inlawrev-21605	1686	51	-	-	SYM
inlawrev-21605	1686	52	2.3	2.3	NUM
inlawrev-21605	1686	53	-	-	PUNCT
inlawrev-21605	1686	54	1	1	NUM
inlawrev-21605	1686	55	-	-	SYM
inlawrev-21605	1686	56	4	4	NUM
inlawrev-21605	1686	57	or	or	CCONJ
inlawrev-21605	1686	58	6	6	NUM
inlawrev-21605	1686	59	-	-	SYM
inlawrev-21605	1686	60	2.3	2.3	NUM
inlawrev-21605	1686	61	-	-	NUM
inlawrev-21605	1686	62	310	310	NUM
inlawrev-21605	1686	63	.	.	PUNCT
inlawrev-21605	1687	1	the	the	DET
inlawrev-21605	1687	2	department	department	NOUN
inlawrev-21605	1687	3	contended	contend	VERB
inlawrev-21605	1687	4	“	"	PUNCT
inlawrev-21605	1687	5	hamilton	hamilton	PROPN
inlawrev-21605	1687	6	southeastern	southeastern	PROPN
inlawrev-21605	1687	7	’s	’s	PART
inlawrev-21605	1687	8	connection	connection	NOUN
inlawrev-21605	1687	9	fees	fee	NOUN
inlawrev-21605	1687	10	were474	were474	PROPN
inlawrev-21605	1687	11	taxable	taxable	ADJ
inlawrev-21605	1687	12	gross	gross	ADJ
inlawrev-21605	1687	13	receipts	receipt	NOUN
inlawrev-21605	1687	14	not	not	PART
inlawrev-21605	1687	15	only	only	ADV
inlawrev-21605	1687	16	under	under	ADP
inlawrev-21605	1687	17	those	those	DET
inlawrev-21605	1687	18	statutes	statute	NOUN
inlawrev-21605	1687	19	,	,	PUNCT
inlawrev-21605	1687	20	but	but	CCONJ
inlawrev-21605	1687	21	also	also	ADV
inlawrev-21605	1687	22	under	under	ADP
inlawrev-21605	1687	23	indiana	indiana	PROPN
inlawrev-21605	1687	24	code	code	PROPN
inlawrev-21605	1687	25	§	§	PROPN
inlawrev-21605	1687	26	6	6	NUM
inlawrev-21605	1687	27	-	-	SYM
inlawrev-21605	1687	28	2.3	2.3	NUM
inlawrev-21605	1687	29	-	-	PUNCT
inlawrev-21605	1687	30	3	3	NUM
inlawrev-21605	1687	31	-	-	SYM
inlawrev-21605	1687	32	2	2	NUM
inlawrev-21605	1687	33	.	.	PUNCT
inlawrev-21605	1687	34	”	"	PUNCT
inlawrev-21605	1688	1	in	in	ADP
inlawrev-21605	1688	2	august	august	PROPN
inlawrev-21605	1688	3	2015	2015	NUM
inlawrev-21605	1688	4	,	,	PUNCT
inlawrev-21605	1688	5	after	after	SCONJ
inlawrev-21605	1688	6	the	the	DET
inlawrev-21605	1688	7	parties	party	NOUN
inlawrev-21605	1688	8	filed	file	VERB
inlawrev-21605	1688	9	cross	cross	NOUN
inlawrev-21605	1688	10	-	-	NOUN
inlawrev-21605	1688	11	motions	motion	NOUN
inlawrev-21605	1688	12	for	for	ADP
inlawrev-21605	1688	13	summary475	summary475	PROPN
inlawrev-21605	1688	14	judgment	judgment	NOUN
inlawrev-21605	1688	15	,	,	PUNCT
inlawrev-21605	1688	16	the	the	DET
inlawrev-21605	1688	17	tax	tax	NOUN
inlawrev-21605	1688	18	court	court	NOUN
inlawrev-21605	1688	19	held	hold	VERB
inlawrev-21605	1688	20	“	"	PUNCT
inlawrev-21605	1688	21	the	the	DET
inlawrev-21605	1688	22	connection	connection	NOUN
inlawrev-21605	1688	23	fees	fee	NOUN
inlawrev-21605	1688	24	were	be	AUX
inlawrev-21605	1688	25	not	not	PART
inlawrev-21605	1688	26	gross	gross	ADJ
inlawrev-21605	1688	27	receipts	receipt	NOUN
inlawrev-21605	1688	28	under	under	ADP
inlawrev-21605	1688	29	indiana	indiana	PROPN
inlawrev-21605	1688	30	code	code	PROPN
inlawrev-21605	1688	31	§	§	PROPN
inlawrev-21605	1688	32	6	6	NUM
inlawrev-21605	1688	33	-	-	SYM
inlawrev-21605	1688	34	2.3	2.3	NUM
inlawrev-21605	1688	35	-	-	PUNCT
inlawrev-21605	1688	36	1	1	NUM
inlawrev-21605	1688	37	-	-	SYM
inlawrev-21605	1688	38	4	4	NUM
inlawrev-21605	1688	39	.	.	PUNCT
inlawrev-21605	1688	40	.	.	PUNCT
inlawrev-21605	1689	1	.	.	PUNCT
inlawrev-21605	1690	1	or	or	CCONJ
inlawrev-21605	1690	2	indiana	indiana	PROPN
inlawrev-21605	1690	3	code	code	PROPN
inlawrev-21605	1690	4	§	§	PROPN
inlawrev-21605	1690	5	6	6	NUM
inlawrev-21605	1690	6	-	-	SYM
inlawrev-21605	1690	7	2.3	2.3	NUM
inlawrev-21605	1690	8	-	-	PUNCT
inlawrev-21605	1690	9	3	3	NUM
inlawrev-21605	1690	10	-	-	SYM
inlawrev-21605	1690	11	10	10	NUM
inlawrev-21605	1690	12	.	.	PUNCT
inlawrev-21605	1690	13	”	"	PUNCT
inlawrev-21605	1691	1	regarding	regard	VERB
inlawrev-21605	1691	2	indiana476	indiana476	PROPN
inlawrev-21605	1691	3	code	code	NOUN
inlawrev-21605	1691	4	section	section	NOUN
inlawrev-21605	1691	5	6	6	NUM
inlawrev-21605	1691	6	-	-	SYM
inlawrev-21605	1691	7	2.3	2.3	NUM
inlawrev-21605	1691	8	-	-	PUNCT
inlawrev-21605	1691	9	3	3	NUM
inlawrev-21605	1691	10	-	-	SYM
inlawrev-21605	1691	11	2	2	NUM
inlawrev-21605	1691	12	,	,	PUNCT
inlawrev-21605	1691	13	the	the	DET
inlawrev-21605	1691	14	tax	tax	NOUN
inlawrev-21605	1691	15	court	court	NOUN
inlawrev-21605	1691	16	determined	determine	VERB
inlawrev-21605	1691	17	the	the	DET
inlawrev-21605	1691	18	designated	designate	VERB
inlawrev-21605	1691	19	evidence	evidence	NOUN
inlawrev-21605	1691	20	did	do	AUX
inlawrev-21605	1691	21	not	not	PART
inlawrev-21605	1691	22	show	show	VERB
inlawrev-21605	1691	23	whether	whether	SCONJ
inlawrev-21605	1691	24	“	"	PUNCT
inlawrev-21605	1691	25	hamilton	hamilton	PROPN
inlawrev-21605	1691	26	southeastern	southeastern	PROPN
inlawrev-21605	1691	27	separated	separate	VERB
inlawrev-21605	1691	28	the	the	DET
inlawrev-21605	1691	29	amount	amount	NOUN
inlawrev-21605	1691	30	of	of	ADP
inlawrev-21605	1691	31	its	its	PRON
inlawrev-21605	1691	32	connection	connection	NOUN
inlawrev-21605	1691	33	fees	fee	NOUN
inlawrev-21605	1691	34	from	from	ADP
inlawrev-21605	1691	35	its	its	PRON
inlawrev-21605	1691	36	taxable	taxable	ADJ
inlawrev-21605	1691	37	receipts	receipt	NOUN
inlawrev-21605	1691	38	on	on	ADP
inlawrev-21605	1691	39	its	its	PRON
inlawrev-21605	1691	40	records	record	NOUN
inlawrev-21605	1691	41	,	,	PUNCT
inlawrev-21605	1691	42	”	"	PUNCT
inlawrev-21605	1691	43	therefore	therefore	ADV
inlawrev-21605	1691	44	,	,	PUNCT
inlawrev-21605	1691	45	there	there	PRON
inlawrev-21605	1691	46	remained	remain	VERB
inlawrev-21605	1691	47	a	a	DET
inlawrev-21605	1691	48	genuine	genuine	ADJ
inlawrev-21605	1691	49	issue	issue	NOUN
inlawrev-21605	1691	50	of	of	ADP
inlawrev-21605	1691	51	material	material	ADJ
inlawrev-21605	1691	52	fact	fact	NOUN
inlawrev-21605	1691	53	.	.	PUNCT
inlawrev-21605	1692	1	hamilton	hamilton	PROPN
inlawrev-21605	1692	2	southeastern	southeastern	PROPN
inlawrev-21605	1692	3	then	then	ADV
inlawrev-21605	1692	4	filed	file	VERB
inlawrev-21605	1692	5	a	a	DET
inlawrev-21605	1692	6	motion	motion	NOUN
inlawrev-21605	1692	7	for	for	ADP
inlawrev-21605	1692	8	partial477	partial477	PROPN
inlawrev-21605	1692	9	summary	summary	NOUN
inlawrev-21605	1692	10	judgment	judgment	NOUN
inlawrev-21605	1692	11	to	to	PART
inlawrev-21605	1692	12	resolve	resolve	VERB
inlawrev-21605	1692	13	the	the	DET
inlawrev-21605	1692	14	remaining	remain	VERB
inlawrev-21605	1692	15	issue.478	issue.478	PROPN
inlawrev-21605	1692	16	hamilton	hamilton	PROPN
inlawrev-21605	1692	17	southeastern	southeastern	PROPN
inlawrev-21605	1692	18	argued	argue	VERB
inlawrev-21605	1692	19	“	"	PUNCT
inlawrev-21605	1692	20	its	its	PRON
inlawrev-21605	1692	21	connection	connection	NOUN
inlawrev-21605	1692	22	fees	fee	NOUN
inlawrev-21605	1692	23	are	be	AUX
inlawrev-21605	1692	24	not	not	PART
inlawrev-21605	1692	25	taxable	taxable	ADJ
inlawrev-21605	1692	26	under	under	ADP
inlawrev-21605	1692	27	indiana	indiana	PROPN
inlawrev-21605	1692	28	code	code	PROPN
inlawrev-21605	1692	29	§	§	PROPN
inlawrev-21605	1692	30	6	6	NUM
inlawrev-21605	1692	31	-	-	SYM
inlawrev-21605	1692	32	2.3	2.3	NUM
inlawrev-21605	1692	33	-	-	PUNCT
inlawrev-21605	1692	34	3	3	NUM
inlawrev-21605	1692	35	-	-	SYM
inlawrev-21605	1692	36	2	2	NUM
inlawrev-21605	1692	37	because	because	SCONJ
inlawrev-21605	1692	38	they	they	PRON
inlawrev-21605	1692	39	were	be	AUX
inlawrev-21605	1692	40	separated	separate	VERB
inlawrev-21605	1692	41	from	from	ADP
inlawrev-21605	1692	42	taxable	taxable	ADJ
inlawrev-21605	1692	43	receipts	receipt	NOUN
inlawrev-21605	1692	44	on	on	ADP
inlawrev-21605	1692	45	its	its	PRON
inlawrev-21605	1692	46	urt	urt	NOUN
inlawrev-21605	1692	47	returns	return	NOUN
inlawrev-21605	1692	48	(	(	PUNCT
inlawrev-21605	1692	49	i.e.	i.e.	X
inlawrev-21605	1692	50	,	,	PUNCT
inlawrev-21605	1692	51	its	its	PRON
inlawrev-21605	1692	52	forms	form	NOUN
inlawrev-21605	1692	53	urt-1	urt-1	X
inlawrev-21605	1692	54	)	)	PUNCT
inlawrev-21605	1692	55	.	.	PUNCT
inlawrev-21605	1692	56	”	"	PUNCT
inlawrev-21605	1693	1	hamilton	hamilton	PROPN
inlawrev-21605	1693	2	southeastern	southeastern	PROPN
inlawrev-21605	1693	3	designated	designate	VERB
inlawrev-21605	1693	4	its479	its479	PROPN
inlawrev-21605	1693	5	forms	form	VERB
inlawrev-21605	1693	6	u	u	NOUN
inlawrev-21605	1693	7	rt-1	rt-1	ADP
inlawrev-21605	1693	8	for	for	ADP
inlawrev-21605	1693	9	the	the	DET
inlawrev-21605	1693	10	years	year	NOUN
inlawrev-21605	1693	11	at	at	ADP
inlawrev-21605	1693	12	issue	issue	NOUN
inlawrev-21605	1693	13	as	as	ADP
inlawrev-21605	1693	14	support	support	NOUN
inlawrev-21605	1693	15	for	for	ADP
inlawrev-21605	1693	16	its	its	PRON
inlawrev-21605	1693	17	argument	argument	NOUN
inlawrev-21605	1693	18	.	.	PUNCT
inlawrev-21605	1694	1	the	the	DET
inlawrev-21605	1694	2	tax	tax	NOUN
inlawrev-21605	1694	3	court480	court480	PROPN
inlawrev-21605	1694	4	noted	note	VERB
inlawrev-21605	1694	5	the	the	DET
inlawrev-21605	1694	6	forms	form	NOUN
inlawrev-21605	1694	7	urt-1	urt-1	X
inlawrev-21605	1694	8	,	,	PUNCT
inlawrev-21605	1694	9	line	line	NOUN
inlawrev-21605	1694	10	one	one	NUM
inlawrev-21605	1694	11	,	,	PUNCT
inlawrev-21605	1694	12	required	require	VERB
inlawrev-21605	1694	13	hamilton	hamilton	PROPN
inlawrev-21605	1694	14	southeastern	southeastern	ADJ
inlawrev-21605	1694	15	to	to	PART
inlawrev-21605	1694	16	provide	provide	VERB
inlawrev-21605	1694	17	its	its	PRON
inlawrev-21605	1694	18	taxable	taxable	ADJ
inlawrev-21605	1694	19	receipts	receipt	NOUN
inlawrev-21605	1694	20	received	receive	VERB
inlawrev-21605	1694	21	from	from	ADP
inlawrev-21605	1694	22	the	the	DET
inlawrev-21605	1694	23	retail	retail	ADJ
inlawrev-21605	1694	24	sale	sale	NOUN
inlawrev-21605	1694	25	of	of	ADP
inlawrev-21605	1694	26	utility	utility	NOUN
inlawrev-21605	1694	27	services	service	NOUN
inlawrev-21605	1694	28	.	.	PUNCT
inlawrev-21605	1695	1	the	the	DET
inlawrev-21605	1695	2	tax	tax	NOUN
inlawrev-21605	1696	1	court481	court481	ADV
inlawrev-21605	1696	2	concluded	conclude	VERB
inlawrev-21605	1696	3	this	this	DET
inlawrev-21605	1696	4	“	"	PUNCT
inlawrev-21605	1696	5	necessarily	necessarily	ADV
inlawrev-21605	1696	6	required	require	VERB
inlawrev-21605	1696	7	hamilton	hamilton	PROPN
inlawrev-21605	1696	8	southeastern	southeastern	ADJ
inlawrev-21605	1696	9	to	to	PART
inlawrev-21605	1696	10	have	have	AUX
inlawrev-21605	1696	11	separated	separate	VERB
inlawrev-21605	1696	12	the	the	DET
inlawrev-21605	1696	13	amount	amount	NOUN
inlawrev-21605	1696	14	of	of	ADP
inlawrev-21605	1696	15	its	its	PRON
inlawrev-21605	1696	16	nontaxable	nontaxable	ADJ
inlawrev-21605	1696	17	connection	connection	NOUN
inlawrev-21605	1696	18	fees	fee	NOUN
inlawrev-21605	1696	19	from	from	ADP
inlawrev-21605	1696	20	its	its	PRON
inlawrev-21605	1696	21	taxable	taxable	ADJ
inlawrev-21605	1696	22	receipts	receipt	NOUN
inlawrev-21605	1696	23	.	.	PUNCT
inlawrev-21605	1696	24	”	"	PUNCT
inlawrev-21605	1697	1	t	t	PROPN
inlawrev-21605	1697	2	he482	he482	PROPN
inlawrev-21605	1697	3	department	department	PROPN
inlawrev-21605	1697	4	argued	argue	VERB
inlawrev-21605	1697	5	“	"	PUNCT
inlawrev-21605	1697	6	hamilton	hamilton	PROPN
inlawrev-21605	1697	7	southeastern	southeastern	PROPN
inlawrev-21605	1697	8	did	do	AUX
inlawrev-21605	1697	9	not	not	PART
inlawrev-21605	1697	10	satisfy	satisfy	VERB
inlawrev-21605	1697	11	the	the	DET
inlawrev-21605	1697	12	requirements	requirement	NOUN
inlawrev-21605	1697	13	of	of	ADP
inlawrev-21605	1697	14	indiana	indiana	PROPN
inlawrev-21605	1697	15	code	code	PROPN
inlawrev-21605	1697	16	§	§	PROPN
inlawrev-21605	1697	17	6	6	NUM
inlawrev-21605	1697	18	-	-	SYM
inlawrev-21605	1697	19	2.3	2.3	NUM
inlawrev-21605	1697	20	-	-	PUNCT
inlawrev-21605	1697	21	3	3	NUM
inlawrev-21605	1697	22	-	-	SYM
inlawrev-21605	1697	23	2	2	NUM
inlawrev-21605	1697	24	because	because	SCONJ
inlawrev-21605	1697	25	the	the	DET
inlawrev-21605	1697	26	statute	statute	NOUN
inlawrev-21605	1697	27	requires	require	VERB
inlawrev-21605	1697	28	taxpayers	taxpayer	NOUN
inlawrev-21605	1697	29	to	to	PART
inlawrev-21605	1697	30	separately	separately	ADV
inlawrev-21605	1697	31	state	state	VERB
inlawrev-21605	1697	32	both	both	CCONJ
inlawrev-21605	1697	33	their	their	PRON
inlawrev-21605	1697	34	taxable	taxable	ADJ
inlawrev-21605	1697	35	and	and	CCONJ
inlawrev-21605	1697	36	nontaxable	nontaxable	ADJ
inlawrev-21605	1697	37	receipts	receipt	NOUN
inlawrev-21605	1697	38	on	on	ADP
inlawrev-21605	1697	39	their	their	PRON
inlawrev-21605	1697	40	returns	return	NOUN
inlawrev-21605	1697	41	.	.	PUNCT
inlawrev-21605	1697	42	”	"	PUNCT
inlawrev-21605	1698	1	the	the	DET
inlawrev-21605	1698	2	tax	tax	NOUN
inlawrev-21605	1698	3	court483	court483	PROPN
inlawrev-21605	1698	4	disagreed	disagree	VERB
inlawrev-21605	1698	5	,	,	PUNCT
inlawrev-21605	1698	6	stating	state	VERB
inlawrev-21605	1698	7	that	that	SCONJ
inlawrev-21605	1698	8	the	the	DET
inlawrev-21605	1698	9	plain	plain	ADJ
inlawrev-21605	1698	10	language	language	NOUN
inlawrev-21605	1698	11	of	of	ADP
inlawrev-21605	1698	12	the	the	DET
inlawrev-21605	1698	13	statute	statute	NOUN
inlawrev-21605	1698	14	did	do	AUX
inlawrev-21605	1698	15	not	not	PART
inlawrev-21605	1698	16	require	require	VERB
inlawrev-21605	1698	17	the	the	DET
inlawrev-21605	1698	18	taxpayer	taxpayer	NOUN
inlawrev-21605	1698	19	to	to	PART
inlawrev-21605	1698	20	report	report	VERB
inlawrev-21605	1698	21	both	both	CCONJ
inlawrev-21605	1698	22	nontaxable	nontaxable	ADJ
inlawrev-21605	1698	23	and	and	CCONJ
inlawrev-21605	1698	24	taxable	taxable	ADJ
inlawrev-21605	1698	25	receipts	receipt	NOUN
inlawrev-21605	1698	26	on	on	ADP
inlawrev-21605	1698	27	the	the	DET
inlawrev-21605	1698	28	return.484	return.484	NOUN
inlawrev-21605	1698	29	furthermore	furthermore	ADV
inlawrev-21605	1698	30	,	,	PUNCT
inlawrev-21605	1698	31	the	the	DET
inlawrev-21605	1698	32	tax	tax	NOUN
inlawrev-21605	1698	33	court	court	NOUN
inlawrev-21605	1698	34	explained	explain	VERB
inlawrev-21605	1698	35	the	the	DET
inlawrev-21605	1698	36	department	department	NOUN
inlawrev-21605	1698	37	’s	’s	PART
inlawrev-21605	1698	38	own	own	ADJ
inlawrev-21605	1698	39	forms	form	NOUN
inlawrev-21605	1698	40	urt-1	urt-1	X
inlawrev-21605	1698	41	does	do	AUX
inlawrev-21605	1698	42	not	not	PART
inlawrev-21605	1698	43	provide	provide	VERB
inlawrev-21605	1698	44	a	a	DET
inlawrev-21605	1698	45	line	line	NOUN
inlawrev-21605	1698	46	to	to	PART
inlawrev-21605	1698	47	report	report	VERB
inlawrev-21605	1698	48	the	the	DET
inlawrev-21605	1698	49	amount	amount	NOUN
inlawrev-21605	1698	50	of	of	ADP
inlawrev-21605	1698	51	nontaxable	nontaxable	ADJ
inlawrev-21605	1698	52	receipts	receipt	NOUN
inlawrev-21605	1698	53	.	.	PUNCT
inlawrev-21605	1699	1	as	as	ADP
inlawrev-21605	1699	2	such	such	ADJ
inlawrev-21605	1699	3	,	,	PUNCT
inlawrev-21605	1699	4	the	the	DET
inlawrev-21605	1699	5	tax485	tax485	PROPN
inlawrev-21605	1699	6	473	473	NUM
inlawrev-21605	1699	7	.	.	PUNCT
inlawrev-21605	1699	8	51	51	NUM
inlawrev-21605	1699	9	n.e.3d	n.e.3d	NUM
inlawrev-21605	1699	10	458	458	NUM
inlawrev-21605	1699	11	(	(	PUNCT
inlawrev-21605	1699	12	ind	ind	NOUN
inlawrev-21605	1699	13	.	.	PUNCT
inlawrev-21605	1700	1	t.c	t.c	PROPN
inlawrev-21605	1700	2	.	.	PROPN
inlawrev-21605	1700	3	2016	2016	NUM
inlawrev-21605	1700	4	)	)	PUNCT
inlawrev-21605	1700	5	.	.	PUNCT
inlawrev-21605	1701	1	474	474	NUM
inlawrev-21605	1701	2	.	.	PUNCT
inlawrev-21605	1702	1	i	i	PRON
inlawrev-21605	1702	2	d.	d.	PROPN
inlawrev-21605	1702	3	at	at	ADP
inlawrev-21605	1702	4	459	459	NUM
inlawrev-21605	1702	5	.	.	PUNCT
inlawrev-21605	1703	1	475	475	NUM
inlawrev-21605	1703	2	.	.	PUNCT
inlawrev-21605	1704	1	i	i	PRON
inlawrev-21605	1704	2	d.	d.	PROPN
inlawrev-21605	1704	3	476	476	NUM
inlawrev-21605	1704	4	.	.	PUNCT
inlawrev-21605	1705	1	i	i	PRON
inlawrev-21605	1705	2	d.	d.	PROPN
inlawrev-21605	1705	3	477	477	NUM
inlawrev-21605	1705	4	.	.	PUNCT
inlawrev-21605	1706	1	i	i	PRON
inlawrev-21605	1706	2	d.	d.	PROPN
inlawrev-21605	1706	3	478	478	NUM
inlawrev-21605	1706	4	.	.	PUNCT
inlawrev-21605	1707	1	i	i	PRON
inlawrev-21605	1707	2	d.	d.	PROPN
inlawrev-21605	1707	3	479	479	NUM
inlawrev-21605	1707	4	.	.	PUNCT
inlawrev-21605	1708	1	i	i	PRON
inlawrev-21605	1708	2	d.	d.	PROPN
inlawrev-21605	1708	3	at	at	ADP
inlawrev-21605	1708	4	459	459	NUM
inlawrev-21605	1708	5	-	-	SYM
inlawrev-21605	1708	6	60	60	NUM
inlawrev-21605	1708	7	.	.	PUNCT
inlawrev-21605	1709	1	480	480	NUM
inlawrev-21605	1709	2	.	.	PUNCT
inlawrev-21605	1710	1	i	i	PRON
inlawrev-21605	1710	2	d.	d.	PROPN
inlawrev-21605	1710	3	at	at	ADP
inlawrev-21605	1710	4	460	460	NUM
inlawrev-21605	1710	5	.	.	PUNCT
inlawrev-21605	1711	1	481	481	NUM
inlawrev-21605	1711	2	.	.	PUNCT
inlawrev-21605	1712	1	i	i	PRON
inlawrev-21605	1712	2	d.	d.	PROPN
inlawrev-21605	1712	3	482	482	NUM
inlawrev-21605	1712	4	.	.	PUNCT
inlawrev-21605	1713	1	i	i	PRON
inlawrev-21605	1713	2	d.	d.	PROPN
inlawrev-21605	1713	3	483	483	NUM
inlawrev-21605	1713	4	.	.	PUNCT
inlawrev-21605	1714	1	i	i	PRON
inlawrev-21605	1714	2	d.	d.	PROPN
inlawrev-21605	1714	3	484	484	NUM
inlawrev-21605	1714	4	.	.	PUNCT
inlawrev-21605	1715	1	i	i	PRON
inlawrev-21605	1715	2	d.	d.	PROPN
inlawrev-21605	1715	3	see	see	VERB
inlawrev-21605	1715	4	also	also	ADV
inlawrev-21605	1715	5	ind	ind	PROPN
inlawrev-21605	1715	6	.	.	PUNCT
inlawrev-21605	1716	1	code	code	PROPN
inlawrev-21605	1716	2	§	§	PROPN
inlawrev-21605	1716	3	6	6	NUM
inlawrev-21605	1716	4	-	-	SYM
inlawrev-21605	1716	5	2.3	2.3	NUM
inlawrev-21605	1716	6	-	-	PUNCT
inlawrev-21605	1716	7	3	3	NUM
inlawrev-21605	1716	8	-	-	SYM
inlawrev-21605	1716	9	2	2	NUM
inlawrev-21605	1716	10	(	(	PUNCT
inlawrev-21605	1716	11	2016	2016	NUM
inlawrev-21605	1716	12	)	)	PUNCT
inlawrev-21605	1716	13	.	.	PUNCT
inlawrev-21605	1717	1	485	485	NUM
inlawrev-21605	1717	2	.	.	X
inlawrev-21605	1717	3	hamilton	hamilton	PROPN
inlawrev-21605	1717	4	,	,	PUNCT
inlawrev-21605	1717	5	51	51	NUM
inlawrev-21605	1717	6	n.e.3d	n.e.3d	NOUN
inlawrev-21605	1717	7	at	at	ADP
inlawrev-21605	1717	8	460	460	NUM
inlawrev-21605	1717	9	.	.	PUNCT
inlawrev-21605	1717	10	2017	2017	NUM
inlawrev-21605	1717	11	]	]	PUNCT
inlawrev-21605	1717	12	taxation	taxation	NOUN
inlawrev-21605	1717	13	1443	1443	NUM
inlawrev-21605	1717	14	court	court	NOUN
inlawrev-21605	1717	15	held	hold	VERB
inlawrev-21605	1717	16	hamilton	hamilton	PROPN
inlawrev-21605	1717	17	southeastern	southeastern	PROPN
inlawrev-21605	1717	18	’s	’s	PART
inlawrev-21605	1717	19	connection	connection	NOUN
inlawrev-21605	1717	20	fees	fee	NOUN
inlawrev-21605	1717	21	were	be	AUX
inlawrev-21605	1717	22	not	not	PART
inlawrev-21605	1717	23	subject	subject	ADJ
inlawrev-21605	1717	24	to	to	ADP
inlawrev-21605	1717	25	the	the	DET
inlawrev-21605	1717	26	urt	urt	NOUN
inlawrev-21605	1717	27	because	because	SCONJ
inlawrev-21605	1717	28	the	the	DET
inlawrev-21605	1717	29	requirements	requirement	NOUN
inlawrev-21605	1717	30	of	of	ADP
inlawrev-21605	1717	31	indiana	indiana	PROPN
inlawrev-21605	1717	32	code	code	PROPN
inlawrev-21605	1717	33	section	section	NOUN
inlawrev-21605	1717	34	6	6	NUM
inlawrev-21605	1717	35	-	-	SYM
inlawrev-21605	1717	36	2.3	2.3	NUM
inlawrev-21605	1717	37	-	-	PUNCT
inlawrev-21605	1717	38	3	3	NUM
inlawrev-21605	1717	39	-	-	SYM
inlawrev-21605	1717	40	2	2	NUM
inlawrev-21605	1717	41	were	be	AUX
inlawrev-21605	1717	42	satisfied	satisfied	ADJ
inlawrev-21605	1717	43	;	;	PUNCT
inlawrev-21605	1717	44	therefore	therefore	ADV
inlawrev-21605	1717	45	,	,	PUNCT
inlawrev-21605	1717	46	the	the	DET
inlawrev-21605	1717	47	tax	tax	NOUN
inlawrev-21605	1717	48	court	court	NOUN
inlawrev-21605	1717	49	granted	grant	VERB
inlawrev-21605	1717	50	summary	summary	NOUN
inlawrev-21605	1717	51	judgment	judgment	NOUN
inlawrev-21605	1717	52	in	in	ADP
inlawrev-21605	1717	53	favor	favor	NOUN
inlawrev-21605	1717	54	of	of	ADP
inlawrev-21605	1717	55	hamilton	hamilton	PROPN
inlawrev-21605	1717	56	southeastern.486	southeastern.486	PROPN
inlawrev-21605	1717	57	2	2	NUM
inlawrev-21605	1717	58	.	.	PUNCT
inlawrev-21605	1717	59	sbp	sbp	PROPN
inlawrev-21605	1717	60	petroleum	petroleum	PROPN
inlawrev-21605	1717	61	,	,	PUNCT
inlawrev-21605	1717	62	inc	inc	PROPN
inlawrev-21605	1717	63	.	.	PROPN
inlawrev-21605	1718	1	v.	v.	PROPN
inlawrev-21605	1718	2	indiana	indiana	PROPN
inlawrev-21605	1718	3	department	department	PROPN
inlawrev-21605	1718	4	of	of	ADP
inlawrev-21605	1718	5	state	state	PROPN
inlawrev-21605	1718	6	revenue	revenue	NOUN
inlawrev-21605	1718	7	.	.	PUNCT
inlawrev-21605	1719	1	—	—	PUNCT
inlawrev-21605	1719	2	in	in	ADP
inlawrev-21605	1719	3	2014,487	2014,487	NUM
inlawrev-21605	1719	4	the	the	DET
inlawrev-21605	1719	5	department	department	NOUN
inlawrev-21605	1719	6	issued	issue	VERB
inlawrev-21605	1719	7	a	a	DET
inlawrev-21605	1719	8	b	b	PROPN
inlawrev-21605	1719	9	ia	ia	PROPN
inlawrev-21605	1719	10	assessment	assessment	NOUN
inlawrev-21605	1719	11	against	against	ADP
inlawrev-21605	1719	12	sbp	sbp	NOUN
inlawrev-21605	1719	13	petroleum	petroleum	NOUN
inlawrev-21605	1719	14	for	for	ADP
inlawrev-21605	1719	15	the	the	DET
inlawrev-21605	1719	16	2010	2010	NUM
inlawrev-21605	1719	17	through	through	ADP
inlawrev-21605	1719	18	2012	2012	NUM
inlawrev-21605	1719	19	tax	tax	NOUN
inlawrev-21605	1719	20	years	year	NOUN
inlawrev-21605	1719	21	(	(	PUNCT
inlawrev-21605	1719	22	years	year	NOUN
inlawrev-21605	1719	23	at	at	ADP
inlawrev-21605	1719	24	issue	issue	NOUN
inlawrev-21605	1719	25	)	)	PUNCT
inlawrev-21605	1719	26	.	.	PUNCT
inlawrev-21605	1720	1	sbp	sbp	PROPN
inlawrev-21605	1720	2	petroleum	petroleum	NOUN
inlawrev-21605	1720	3	protested	protest	VERB
inlawrev-21605	1720	4	and	and	CCONJ
inlawrev-21605	1720	5	the488	the488	PROPN
inlawrev-21605	1720	6	department	department	NOUN
inlawrev-21605	1720	7	denied	deny	VERB
inlawrev-21605	1720	8	sbp	sbp	PROPN
inlawrev-21605	1720	9	petroleum	petroleum	NOUN
inlawrev-21605	1720	10	’s	’s	PART
inlawrev-21605	1720	11	administrative	administrative	ADJ
inlawrev-21605	1720	12	appeals	appeal	NOUN
inlawrev-21605	1720	13	.	.	PUNCT
inlawrev-21605	1721	1	on	on	ADP
inlawrev-21605	1721	2	september	september	PROPN
inlawrev-21605	1721	3	27,489	27,489	NUM
inlawrev-21605	1721	4	2014	2014	NUM
inlawrev-21605	1721	5	,	,	PUNCT
inlawrev-21605	1721	6	sbp	sbp	NOUN
inlawrev-21605	1721	7	petroleum	petroleum	NOUN
inlawrev-21605	1721	8	,	,	PUNCT
inlawrev-21605	1721	9	through	through	ADP
inlawrev-21605	1721	10	its	its	PRON
inlawrev-21605	1721	11	president	president	NOUN
inlawrev-21605	1721	12	,	,	PUNCT
inlawrev-21605	1721	13	filed	file	VERB
inlawrev-21605	1721	14	verified	verified	ADJ
inlawrev-21605	1721	15	petitions	petition	NOUN
inlawrev-21605	1721	16	asserting	assert	VERB
inlawrev-21605	1721	17	the	the	DET
inlawrev-21605	1721	18	department	department	NOUN
inlawrev-21605	1721	19	incorrectly	incorrectly	ADV
inlawrev-21605	1721	20	determined	determine	VERB
inlawrev-21605	1721	21	the	the	DET
inlawrev-21605	1721	22	purported	purport	VERB
inlawrev-21605	1721	23	tax	tax	NOUN
inlawrev-21605	1721	24	liabilities	liability	NOUN
inlawrev-21605	1721	25	.	.	PUNCT
inlawrev-21605	1722	1	on	on	ADP
inlawrev-21605	1722	2	february490	february490	PROPN
inlawrev-21605	1722	3	26	26	NUM
inlawrev-21605	1722	4	,	,	PUNCT
inlawrev-21605	1722	5	2015	2015	NUM
inlawrev-21605	1722	6	,	,	PUNCT
inlawrev-21605	1722	7	the	the	DET
inlawrev-21605	1722	8	tax	tax	NOUN
inlawrev-21605	1722	9	court	court	NOUN
inlawrev-21605	1722	10	approved	approve	VERB
inlawrev-21605	1722	11	the	the	DET
inlawrev-21605	1722	12	parties	party	NOUN
inlawrev-21605	1722	13	’	’	PART
inlawrev-21605	1722	14	case	case	NOUN
inlawrev-21605	1722	15	management	management	NOUN
inlawrev-21605	1722	16	plan	plan	NOUN
inlawrev-21605	1722	17	,	,	PUNCT
inlawrev-21605	1722	18	but	but	CCONJ
inlawrev-21605	1722	19	on	on	ADP
inlawrev-21605	1722	20	o	o	PROPN
inlawrev-21605	1722	21	ctober	ctober	NOUN
inlawrev-21605	1722	22	8	8	NUM
inlawrev-21605	1722	23	,	,	PUNCT
inlawrev-21605	1722	24	2015	2015	NUM
inlawrev-21605	1722	25	,	,	PUNCT
inlawrev-21605	1722	26	the	the	DET
inlawrev-21605	1722	27	department	department	NOUN
inlawrev-21605	1722	28	filed	file	VERB
inlawrev-21605	1722	29	an	an	DET
inlawrev-21605	1722	30	agreed	agree	VERB
inlawrev-21605	1722	31	motion	motion	NOUN
inlawrev-21605	1722	32	to	to	PART
inlawrev-21605	1722	33	vacate	vacate	VERB
inlawrev-21605	1722	34	the	the	DET
inlawrev-21605	1722	35	joint	joint	ADJ
inlawrev-21605	1722	36	case	case	NOUN
inlawrev-21605	1722	37	management	management	NOUN
inlawrev-21605	1722	38	plan	plan	NOUN
inlawrev-21605	1722	39	and	and	CCONJ
inlawrev-21605	1722	40	asked	ask	VERB
inlawrev-21605	1722	41	to	to	PART
inlawrev-21605	1722	42	file	file	VERB
inlawrev-21605	1722	43	a	a	DET
inlawrev-21605	1722	44	new	new	ADJ
inlawrev-21605	1722	45	plan	plan	NOUN
inlawrev-21605	1722	46	.	.	PUNCT
inlawrev-21605	1723	1	t	t	NOUN
inlawrev-21605	1723	2	he	he	PRON
inlawrev-21605	1723	3	t	t	PROPN
inlawrev-21605	1723	4	ax	ax	NOUN
inlawrev-21605	1723	5	court	court	NOUN
inlawrev-21605	1723	6	received	receive	VERB
inlawrev-21605	1723	7	the491	the491	NOUN
inlawrev-21605	1723	8	parties	party	NOUN
inlawrev-21605	1723	9	’	'	PUNCT
inlawrev-21605	1723	10	new	new	ADJ
inlawrev-21605	1723	11	case	case	NOUN
inlawrev-21605	1723	12	management	management	NOUN
inlawrev-21605	1723	13	plan	plan	NOUN
inlawrev-21605	1723	14	on	on	ADP
inlawrev-21605	1723	15	november	november	PROPN
inlawrev-21605	1723	16	16	16	NUM
inlawrev-21605	1723	17	,	,	PUNCT
inlawrev-21605	1723	18	2015	2015	NUM
inlawrev-21605	1723	19	,	,	PUNCT
inlawrev-21605	1723	20	and	and	CCONJ
inlawrev-21605	1723	21	on	on	ADP
inlawrev-21605	1723	22	january	january	PROPN
inlawrev-21605	1723	23	15	15	NUM
inlawrev-21605	1723	24	,	,	PUNCT
inlawrev-21605	1723	25	2016	2016	NUM
inlawrev-21605	1723	26	,	,	PUNCT
inlawrev-21605	1723	27	the	the	DET
inlawrev-21605	1723	28	department	department	NOUN
inlawrev-21605	1723	29	served	serve	VERB
inlawrev-21605	1723	30	sbp	sbp	NOUN
inlawrev-21605	1723	31	petroleum	petroleum	NOUN
inlawrev-21605	1723	32	with	with	ADP
inlawrev-21605	1723	33	a	a	DET
inlawrev-21605	1723	34	discovery	discovery	NOUN
inlawrev-21605	1723	35	request	request	NOUN
inlawrev-21605	1723	36	due	due	ADJ
inlawrev-21605	1723	37	within	within	ADP
inlawrev-21605	1723	38	thirty	thirty	NUM
inlawrev-21605	1723	39	days.492	days.492	PROPN
inlawrev-21605	1723	40	on	on	ADP
inlawrev-21605	1723	41	m	m	NUM
inlawrev-21605	1723	42	arch	arch	ADJ
inlawrev-21605	1723	43	1	1	NUM
inlawrev-21605	1723	44	,	,	PUNCT
inlawrev-21605	1723	45	2016	2016	NUM
inlawrev-21605	1723	46	,	,	PUNCT
inlawrev-21605	1723	47	after	after	ADP
inlawrev-21605	1723	48	having	having	AUX
inlawrev-21605	1723	49	missed	miss	VERB
inlawrev-21605	1723	50	the	the	DET
inlawrev-21605	1723	51	deadline	deadline	NOUN
inlawrev-21605	1723	52	,	,	PUNCT
inlawrev-21605	1723	53	sbp	sbp	PROPN
inlawrev-21605	1723	54	petroleum	petroleum	NOUN
inlawrev-21605	1723	55	sent	send	VERB
inlawrev-21605	1723	56	the	the	DET
inlawrev-21605	1723	57	department	department	NOUN
inlawrev-21605	1723	58	a	a	DET
inlawrev-21605	1723	59	document	document	NOUN
inlawrev-21605	1723	60	stating	state	VERB
inlawrev-21605	1723	61	“	"	PUNCT
inlawrev-21605	1723	62	[	[	X
inlawrev-21605	1723	63	p]etitioner	p]etitioner	NOUN
inlawrev-21605	1723	64	is	be	AUX
inlawrev-21605	1723	65	gathering	gather	VERB
inlawrev-21605	1723	66	the	the	DET
inlawrev-21605	1723	67	documents	document	NOUN
inlawrev-21605	1723	68	and	and	CCONJ
inlawrev-21605	1723	69	will	will	AUX
inlawrev-21605	1723	70	provide	provide	VERB
inlawrev-21605	1723	71	as	as	ADV
inlawrev-21605	1723	72	soon	soon	ADV
inlawrev-21605	1723	73	as	as	ADP
inlawrev-21605	1723	74	possible	possible	ADJ
inlawrev-21605	1723	75	.	.	PUNCT
inlawrev-21605	1723	76	”	"	PUNCT
inlawrev-21605	1724	1	the	the	DET
inlawrev-21605	1724	2	department	department	NOUN
inlawrev-21605	1724	3	agreed	agree	VERB
inlawrev-21605	1724	4	to	to	PART
inlawrev-21605	1724	5	give	give	VERB
inlawrev-21605	1724	6	sbp	sbp	NOUN
inlawrev-21605	1724	7	petroleum493	petroleum493	NUM
inlawrev-21605	1724	8	more	more	ADJ
inlawrev-21605	1724	9	time	time	NOUN
inlawrev-21605	1724	10	and	and	CCONJ
inlawrev-21605	1724	11	sbp	sbp	PROPN
inlawrev-21605	1724	12	petroleum	petroleum	NOUN
inlawrev-21605	1724	13	filed	file	VERB
inlawrev-21605	1724	14	a	a	DET
inlawrev-21605	1724	15	motion	motion	NOUN
inlawrev-21605	1724	16	to	to	PART
inlawrev-21605	1724	17	amend	amend	VERB
inlawrev-21605	1724	18	the	the	DET
inlawrev-21605	1724	19	case	case	NOUN
inlawrev-21605	1724	20	management	management	NOUN
inlawrev-21605	1724	21	plan	plan	NOUN
inlawrev-21605	1724	22	.	.	PUNCT
inlawrev-21605	1725	1	“	"	PUNCT
inlawrev-21605	1725	2	on	on	ADP
inlawrev-21605	1725	3	june	june	PROPN
inlawrev-21605	1725	4	2	2	NUM
inlawrev-21605	1725	5	,	,	PUNCT
inlawrev-21605	1725	6	2016	2016	NUM
inlawrev-21605	1725	7	,	,	PUNCT
inlawrev-21605	1725	8	the	the	DET
inlawrev-21605	1725	9	department	department	NOUN
inlawrev-21605	1725	10	sent	send	VERB
inlawrev-21605	1725	11	notices	notice	NOUN
inlawrev-21605	1725	12	of	of	ADP
inlawrev-21605	1725	13	deposition	deposition	NOUN
inlawrev-21605	1725	14	and494	and494	PROPN
inlawrev-21605	1725	15	subpoenas	subpoena	NOUN
inlawrev-21605	1725	16	to	to	PART
inlawrev-21605	1725	17	sbp	sbp	VERB
inlawrev-21605	1725	18	petroleum	petroleum	NOUN
inlawrev-21605	1725	19	and	and	CCONJ
inlawrev-21605	1725	20	its	its	PRON
inlawrev-21605	1725	21	president	president	NOUN
inlawrev-21605	1725	22	requiring	require	VERB
inlawrev-21605	1725	23	sbp	sbp	PROPN
inlawrev-21605	1725	24	’s	’s	PART
inlawrev-21605	1725	25	designated	designate	VERB
inlawrev-21605	1725	26	30(b)(6	30(b)(6	NUM
inlawrev-21605	1725	27	)	)	PUNCT
inlawrev-21605	1725	28	witness	witness	NOUN
inlawrev-21605	1725	29	and	and	CCONJ
inlawrev-21605	1725	30	its	its	PRON
inlawrev-21605	1725	31	president	president	NOUN
inlawrev-21605	1725	32	to	to	PART
inlawrev-21605	1725	33	appear	appear	VERB
inlawrev-21605	1725	34	for	for	ADP
inlawrev-21605	1725	35	depositions	deposition	NOUN
inlawrev-21605	1725	36	with	with	ADP
inlawrev-21605	1725	37	specific	specific	ADJ
inlawrev-21605	1725	38	documentation	documentation	NOUN
inlawrev-21605	1725	39	on	on	ADP
inlawrev-21605	1725	40	june	june	PROPN
inlawrev-21605	1725	41	16	16	NUM
inlawrev-21605	1725	42	,	,	PUNCT
inlawrev-21605	1725	43	2016	2016	NUM
inlawrev-21605	1725	44	.	.	PUNCT
inlawrev-21605	1725	45	”	"	PUNCT
inlawrev-21605	1726	1	neither	neither	CCONJ
inlawrev-21605	1726	2	the	the	DET
inlawrev-21605	1726	3	president	president	NOUN
inlawrev-21605	1726	4	nor	nor	CCONJ
inlawrev-21605	1726	5	the	the	DET
inlawrev-21605	1726	6	30(b)(6)495	30(b)(6)495	NUM
inlawrev-21605	1726	7	witness	witness	NOUN
inlawrev-21605	1726	8	attended	attend	VERB
inlawrev-21605	1726	9	the	the	DET
inlawrev-21605	1726	10	deposition	deposition	NOUN
inlawrev-21605	1726	11	,	,	PUNCT
inlawrev-21605	1726	12	and	and	CCONJ
inlawrev-21605	1726	13	in	in	ADP
inlawrev-21605	1726	14	response	response	NOUN
inlawrev-21605	1726	15	,	,	PUNCT
inlawrev-21605	1726	16	the	the	DET
inlawrev-21605	1726	17	department	department	NOUN
inlawrev-21605	1726	18	filed	file	VERB
inlawrev-21605	1726	19	a	a	DET
inlawrev-21605	1726	20	motion	motion	NOUN
inlawrev-21605	1726	21	to	to	PART
inlawrev-21605	1726	22	dism	dism	PROPN
inlawrev-21605	1726	23	iss	iss	PROPN
inlawrev-21605	1726	24	or	or	CCONJ
inlawrev-21605	1726	25	compel	compel	VERB
inlawrev-21605	1726	26	discovery	discovery	NOUN
inlawrev-21605	1726	27	on	on	ADP
inlawrev-21605	1726	28	june	june	PROPN
inlawrev-21605	1726	29	22	22	NUM
inlawrev-21605	1726	30	,	,	PUNCT
inlawrev-21605	1726	31	2016	2016	NUM
inlawrev-21605	1726	32	.	.	PUNCT
inlawrev-21605	1727	1	the	the	DET
inlawrev-21605	1727	2	department	department	NOUN
inlawrev-21605	1727	3	asserted496	asserted496	PROPN
inlawrev-21605	1727	4	sb	sb	PROPN
inlawrev-21605	1727	5	p	p	PROPN
inlawrev-21605	1727	6	petroleum	petroleum	NOUN
inlawrev-21605	1727	7	’s	’s	PART
inlawrev-21605	1727	8	case	case	NOUN
inlawrev-21605	1727	9	should	should	AUX
inlawrev-21605	1727	10	be	be	AUX
inlawrev-21605	1727	11	dismissed	dismiss	VERB
inlawrev-21605	1727	12	under	under	ADP
inlawrev-21605	1727	13	indiana	indiana	PROPN
inlawrev-21605	1727	14	trial	trial	NOUN
inlawrev-21605	1727	15	rule	rule	NOUN
inlawrev-21605	1727	16	41(e	41(e	NUM
inlawrev-21605	1727	17	)	)	PUNCT
inlawrev-21605	1727	18	because	because	SCONJ
inlawrev-21605	1727	19	sbp	sbp	NOUN
inlawrev-21605	1727	20	petroleum	petroleum	NOUN
inlawrev-21605	1727	21	had	have	AUX
inlawrev-21605	1727	22	“	"	PUNCT
inlawrev-21605	1727	23	failed	fail	VERB
inlawrev-21605	1727	24	to	to	PART
inlawrev-21605	1727	25	take	take	VERB
inlawrev-21605	1727	26	any	any	DET
inlawrev-21605	1727	27	action	action	NOUN
inlawrev-21605	1727	28	on	on	ADP
inlawrev-21605	1727	29	its	its	PRON
inlawrev-21605	1727	30	claim	claim	NOUN
inlawrev-21605	1727	31	for	for	ADP
inlawrev-21605	1727	32	more	more	ADJ
inlawrev-21605	1727	33	than	than	ADP
inlawrev-21605	1727	34	80	80	NUM
inlawrev-21605	1727	35	days	day	NOUN
inlawrev-21605	1727	36	.	.	PUNCT
inlawrev-21605	1727	37	”	"	PUNCT
inlawrev-21605	1728	1	the	the	DET
inlawrev-21605	1728	2	next	next	ADJ
inlawrev-21605	1728	3	day	day	NOUN
inlawrev-21605	1728	4	,	,	PUNCT
inlawrev-21605	1728	5	sbp	sbp	PROPN
inlawrev-21605	1728	6	petroleum	petroleum	PROPN
inlawrev-21605	1728	7	’s	’s	PART
inlawrev-21605	1728	8	attorney	attorney	NOUN
inlawrev-21605	1728	9	filed	file	VERB
inlawrev-21605	1728	10	a	a	DET
inlawrev-21605	1728	11	m	m	NOUN
inlawrev-21605	1728	12	otion	otion	NOUN
inlawrev-21605	1728	13	to497	to497	NOUN
inlawrev-21605	1728	14	withdraw	withdraw	NOUN
inlawrev-21605	1728	15	.	.	PUNCT
inlawrev-21605	1729	1	the	the	DET
inlawrev-21605	1729	2	attorney	attorney	NOUN
inlawrev-21605	1729	3	’s	’s	PART
inlawrev-21605	1729	4	motion	motion	NOUN
inlawrev-21605	1729	5	was	be	AUX
inlawrev-21605	1729	6	initially	initially	ADV
inlawrev-21605	1729	7	denied	deny	VERB
inlawrev-21605	1729	8	but	but	CCONJ
inlawrev-21605	1729	9	later	later	ADV
inlawrev-21605	1729	10	granted	grant	VERB
inlawrev-21605	1729	11	after	after	SCONJ
inlawrev-21605	1729	12	the498	the498	PROPN
inlawrev-21605	1729	13	attorney	attorney	NOUN
inlawrev-21605	1729	14	provided	provide	VERB
inlawrev-21605	1729	15	additional	additional	ADJ
inlawrev-21605	1729	16	information	information	NOUN
inlawrev-21605	1729	17	along	along	ADP
inlawrev-21605	1729	18	with	with	ADP
inlawrev-21605	1729	19	a	a	DET
inlawrev-21605	1729	20	second	second	ADJ
inlawrev-21605	1729	21	motion	motion	NOUN
inlawrev-21605	1729	22	to	to	ADP
inlawrev-21605	1729	23	486	486	NUM
inlawrev-21605	1729	24	.	.	PUNCT
inlawrev-21605	1730	1	i	i	PRON
inlawrev-21605	1730	2	d.	d.	PROPN
inlawrev-21605	1730	3	at	at	ADP
inlawrev-21605	1730	4	460	460	NUM
inlawrev-21605	1730	5	-	-	SYM
inlawrev-21605	1730	6	61	61	NUM
inlawrev-21605	1730	7	.	.	PUNCT
inlawrev-21605	1731	1	487	487	NUM
inlawrev-21605	1731	2	.	.	PUNCT
inlawrev-21605	1732	1	no	no	INTJ
inlawrev-21605	1732	2	.	.	NOUN
inlawrev-21605	1732	3	49t10	49t10	NUM
inlawrev-21605	1732	4	-	-	PUNCT
inlawrev-21605	1732	5	1409	1409	NUM
inlawrev-21605	1732	6	-	-	PUNCT
inlawrev-21605	1732	7	ta-00057	ta-00057	NOUN
inlawrev-21605	1732	8	,	,	PUNCT
inlawrev-21605	1732	9	2016	2016	NUM
inlawrev-21605	1732	10	wl	wl	NOUN
inlawrev-21605	1732	11	5719232	5719232	NUM
inlawrev-21605	1732	12	(	(	PUNCT
inlawrev-21605	1732	13	ind	ind	NOUN
inlawrev-21605	1732	14	.	.	PUNCT
inlawrev-21605	1733	1	t.c	t.c	PROPN
inlawrev-21605	1733	2	.	.	PROPN
inlawrev-21605	1733	3	sept	sept	PROPN
inlawrev-21605	1733	4	.	.	PROPN
inlawrev-21605	1733	5	29	29	NUM
inlawrev-21605	1733	6	,	,	PUNCT
inlawrev-21605	1733	7	2016	2016	NUM
inlawrev-21605	1733	8	)	)	PUNCT
inlawrev-21605	1733	9	.	.	PUNCT
inlawrev-21605	1734	1	488	488	NUM
inlawrev-21605	1734	2	.	.	PUNCT
inlawrev-21605	1735	1	i	i	PRON
inlawrev-21605	1735	2	d.	d.	VERB
inlawrev-21605	1735	3	at	at	ADP
inlawrev-21605	1735	4	*	*	PROPN
inlawrev-21605	1735	5	1	1	NUM
inlawrev-21605	1735	6	.	.	PUNCT
inlawrev-21605	1735	7	489	489	NUM
inlawrev-21605	1735	8	.	.	PUNCT
inlawrev-21605	1736	1	i	i	PRON
inlawrev-21605	1736	2	d.	d.	PROPN
inlawrev-21605	1736	3	490	490	NUM
inlawrev-21605	1736	4	.	.	PUNCT
inlawrev-21605	1737	1	i	i	PRON
inlawrev-21605	1737	2	d.	d.	PROPN
inlawrev-21605	1737	3	491	491	NUM
inlawrev-21605	1737	4	.	.	PUNCT
inlawrev-21605	1738	1	i	i	PRON
inlawrev-21605	1738	2	d.	d.	PROPN
inlawrev-21605	1738	3	492	492	NUM
inlawrev-21605	1738	4	.	.	PUNCT
inlawrev-21605	1739	1	i	i	PRON
inlawrev-21605	1739	2	d.	d.	PROPN
inlawrev-21605	1739	3	493	493	NUM
inlawrev-21605	1739	4	.	.	PUNCT
inlawrev-21605	1740	1	i	i	PRON
inlawrev-21605	1740	2	d.	d.	PROPN
inlawrev-21605	1740	3	(	(	PUNCT
inlawrev-21605	1740	4	internal	internal	ADJ
inlawrev-21605	1740	5	quotations	quotation	NOUN
inlawrev-21605	1740	6	omitted	omit	VERB
inlawrev-21605	1740	7	)	)	PUNCT
inlawrev-21605	1740	8	.	.	PUNCT
inlawrev-21605	1741	1	494	494	NUM
inlawrev-21605	1741	2	.	.	PUNCT
inlawrev-21605	1742	1	i	i	PRON
inlawrev-21605	1742	2	d.	d.	PROPN
inlawrev-21605	1742	3	495	495	NUM
inlawrev-21605	1742	4	.	.	PUNCT
inlawrev-21605	1743	1	i	i	PRON
inlawrev-21605	1743	2	d.	d.	PROPN
inlawrev-21605	1743	3	496	496	NUM
inlawrev-21605	1743	4	.	.	PUNCT
inlawrev-21605	1744	1	i	i	PRON
inlawrev-21605	1744	2	d.	d.	VERB
inlawrev-21605	1744	3	at	at	ADP
inlawrev-21605	1744	4	*	*	PROPN
inlawrev-21605	1744	5	1	1	NUM
inlawrev-21605	1744	6	-	-	SYM
inlawrev-21605	1744	7	2	2	NUM
inlawrev-21605	1744	8	.	.	NOUN
inlawrev-21605	1744	9	497	497	NUM
inlawrev-21605	1744	10	.	.	PUNCT
inlawrev-21605	1745	1	i	i	PRON
inlawrev-21605	1745	2	d.	d.	VERB
inlawrev-21605	1745	3	at	at	ADP
inlawrev-21605	1745	4	*	*	PROPN
inlawrev-21605	1745	5	2	2	NUM
inlawrev-21605	1745	6	.	.	PUNCT
inlawrev-21605	1745	7	498	498	NUM
inlawrev-21605	1745	8	.	.	PUNCT
inlawrev-21605	1746	1	i	i	PRON
inlawrev-21605	1746	2	d.	d.	PROPN
inlawrev-21605	1746	3	sbp	sbp	PROPN
inlawrev-21605	1746	4	petroleum	petroleum	PROPN
inlawrev-21605	1746	5	’s	’s	PART
inlawrev-21605	1746	6	attorney	attorney	NOUN
inlawrev-21605	1746	7	indicated	indicate	VERB
inlawrev-21605	1746	8	“	"	PUNCT
inlawrev-21605	1746	9	sbp	sbp	NOUN
inlawrev-21605	1746	10	petroleum	petroleum	NOUN
inlawrev-21605	1746	11	had	have	AUX
inlawrev-21605	1746	12	stopped	stop	VERB
inlawrev-21605	1746	13	communicating	communicate	VERB
inlawrev-21605	1746	14	with	with	ADP
inlawrev-21605	1746	15	him	he	PRON
inlawrev-21605	1746	16	as	as	ADP
inlawrev-21605	1746	17	of	of	ADP
inlawrev-21605	1746	18	march	march	PROPN
inlawrev-21605	1746	19	15	15	NUM
inlawrev-21605	1746	20	,	,	PUNCT
inlawrev-21605	1746	21	2016	2016	NUM
inlawrev-21605	1746	22	,	,	PUNCT
inlawrev-21605	1746	23	and	and	CCONJ
inlawrev-21605	1746	24	had	have	AUX
inlawrev-21605	1746	25	refused	refuse	VERB
inlawrev-21605	1746	26	to	to	PART
inlawrev-21605	1746	27	participate	participate	VERB
inlawrev-21605	1746	28	in	in	ADP
inlawrev-21605	1746	29	the	the	DET
inlawrev-21605	1746	30	discovery	discovery	NOUN
inlawrev-21605	1746	31	process	process	NOUN
inlawrev-21605	1746	32	.	.	PUNCT
inlawrev-21605	1746	33	”	"	PUNCT
inlawrev-21605	1747	1	i	i	PRON
inlawrev-21605	1747	2	d.	d.	PROPN
inlawrev-21605	1747	3	1444	1444	NUM
inlawrev-21605	1747	4	indiana	indiana	PROPN
inlawrev-21605	1747	5	law	law	PROPN
inlawrev-21605	1747	6	review	review	NOUN
inlawrev-21605	1747	7	[	[	X
inlawrev-21605	1747	8	vol	vol	NOUN
inlawrev-21605	1747	9	.	.	PUNCT
inlawrev-21605	1748	1	50:1403	50:1403	PRON
inlawrev-21605	1748	2	withdraw	withdraw	VERB
inlawrev-21605	1748	3	.	.	PUNCT
inlawrev-21605	1749	1	the	the	DET
inlawrev-21605	1749	2	tax	tax	NOUN
inlawrev-21605	1749	3	court	court	NOUN
inlawrev-21605	1749	4	advised	advise	VERB
inlawrev-21605	1749	5	sbp	sbp	NOUN
inlawrev-21605	1749	6	petroleum	petroleum	NOUN
inlawrev-21605	1749	7	to	to	PART
inlawrev-21605	1749	8	obtain	obtain	VERB
inlawrev-21605	1749	9	new	new	ADJ
inlawrev-21605	1749	10	counsel	counsel	NOUN
inlawrev-21605	1749	11	by499	by499	PROPN
inlawrev-21605	1750	1	august	august	PROPN
inlawrev-21605	1750	2	8	8	NUM
inlawrev-21605	1750	3	,	,	PUNCT
inlawrev-21605	1750	4	2016.500	2016.500	NUM
inlawrev-21605	1750	5	subsequently	subsequently	ADV
inlawrev-21605	1750	6	,	,	PUNCT
inlawrev-21605	1750	7	the	the	DET
inlawrev-21605	1750	8	tax	tax	NOUN
inlawrev-21605	1750	9	court	court	NOUN
inlawrev-21605	1750	10	scheduled	schedule	VERB
inlawrev-21605	1750	11	a	a	DET
inlawrev-21605	1750	12	trial	trial	NOUN
inlawrev-21605	1750	13	rule	rule	NOUN
inlawrev-21605	1750	14	41(e	41(e	NUM
inlawrev-21605	1750	15	)	)	PUNCT
inlawrev-21605	1750	16	hearing	hearing	NOUN
inlawrev-21605	1750	17	,	,	PUNCT
inlawrev-21605	1750	18	which	which	PRON
inlawrev-21605	1750	19	neither	neither	CCONJ
inlawrev-21605	1750	20	sbp	sbp	NOUN
inlawrev-21605	1750	21	petroleum	petroleum	NOUN
inlawrev-21605	1750	22	nor	nor	CCONJ
inlawrev-21605	1750	23	its	its	PRON
inlawrev-21605	1750	24	president	president	NOUN
inlawrev-21605	1750	25	attended	attend	VERB
inlawrev-21605	1750	26	.	.	PUNCT
inlawrev-21605	1751	1	the	the	DET
inlawrev-21605	1751	2	tax	tax	NOUN
inlawrev-21605	1751	3	court	court	NOUN
inlawrev-21605	1751	4	stated	state	VERB
inlawrev-21605	1751	5	that	that	SCONJ
inlawrev-21605	1751	6	the501	the501	ADJ
inlawrev-21605	1751	7	case	case	NOUN
inlawrev-21605	1751	8	had	have	AUX
inlawrev-21605	1751	9	been	be	AUX
inlawrev-21605	1751	10	pending	pende	VERB
inlawrev-21605	1751	11	on	on	ADP
inlawrev-21605	1751	12	the	the	DET
inlawrev-21605	1751	13	docket	docket	NOUN
inlawrev-21605	1751	14	for	for	ADP
inlawrev-21605	1751	15	634	634	NUM
inlawrev-21605	1751	16	days	day	NOUN
inlawrev-21605	1751	17	and	and	CCONJ
inlawrev-21605	1751	18	that	that	SCONJ
inlawrev-21605	1751	19	sbp	sbp	NOUN
inlawrev-21605	1751	20	petroleum	petroleum	NOUN
inlawrev-21605	1751	21	had	have	AUX
inlawrev-21605	1751	22	violated	violate	VERB
inlawrev-21605	1751	23	trial	trial	NOUN
inlawrev-21605	1751	24	rules	rule	NOUN
inlawrev-21605	1751	25	30	30	NUM
inlawrev-21605	1751	26	and	and	CCONJ
inlawrev-21605	1751	27	34	34	NUM
inlawrev-21605	1751	28	.	.	PUNCT
inlawrev-21605	1752	1	further	far	ADV
inlawrev-21605	1752	2	,	,	PUNCT
inlawrev-21605	1752	3	the	the	DET
inlawrev-21605	1752	4	tax	tax	NOUN
inlawrev-21605	1752	5	court	court	NOUN
inlawrev-21605	1752	6	declared	declare	VERB
inlawrev-21605	1752	7	that	that	SCONJ
inlawrev-21605	1752	8	not	not	PART
inlawrev-21605	1752	9	even502	even502	VERB
inlawrev-21605	1752	10	the	the	DET
inlawrev-21605	1752	11	trial	trial	NOUN
inlawrev-21605	1752	12	rule	rule	NOUN
inlawrev-21605	1752	13	41(e	41(e	NUM
inlawrev-21605	1752	14	)	)	PUNCT
inlawrev-21605	1752	15	hearing	hearing	NOUN
inlawrev-21605	1752	16	spurred	spur	VERB
inlawrev-21605	1752	17	sbp	sbp	NOUN
inlawrev-21605	1752	18	petroleum	petroleum	NOUN
inlawrev-21605	1752	19	or	or	CCONJ
inlawrev-21605	1752	20	its	its	PRON
inlawrev-21605	1752	21	president	president	NOUN
inlawrev-21605	1752	22	into	into	ADP
inlawrev-21605	1752	23	action	action	NOUN
inlawrev-21605	1752	24	,	,	PUNCT
inlawrev-21605	1752	25	thus	thus	ADV
inlawrev-21605	1752	26	deciding	decide	VERB
inlawrev-21605	1752	27	to	to	PART
inlawrev-21605	1752	28	dismiss	dismiss	VERB
inlawrev-21605	1752	29	sbp	sbp	NOUN
inlawrev-21605	1752	30	petroleum	petroleum	NOUN
inlawrev-21605	1752	31	’s	’s	PART
inlawrev-21605	1752	32	case	case	NOUN
inlawrev-21605	1752	33	with	with	ADP
inlawrev-21605	1752	34	prejudice	prejudice	NOUN
inlawrev-21605	1752	35	in	in	ADP
inlawrev-21605	1752	36	a	a	DET
inlawrev-21605	1752	37	memorandum	memorandum	NOUN
inlawrev-21605	1752	38	decision.503	decision.503	NOUN
inlawrev-21605	1752	39	3	3	X
inlawrev-21605	1752	40	.	.	PUNCT
inlawrev-21605	1753	1	thor	thor	PROPN
inlawrev-21605	1753	2	industries	industries	PROPN
inlawrev-21605	1753	3	,	,	PUNCT
inlawrev-21605	1753	4	inc	inc	PROPN
inlawrev-21605	1753	5	.	.	PROPN
inlawrev-21605	1753	6	and	and	CCONJ
inlawrev-21605	1753	7	subsidiaries	subsidiary	NOUN
inlawrev-21605	1753	8	v.	v.	PROPN
inlawrev-21605	1753	9	indiana	indiana	PROPN
inlawrev-21605	1753	10	department	department	PROPN
inlawrev-21605	1753	11	of	of	ADP
inlawrev-21605	1753	12	state	state	PROPN
inlawrev-21605	1753	13	revenue	revenue	NOUN
inlawrev-21605	1753	14	.	.	PUNCT
inlawrev-21605	1754	1	—	—	PUNCT
inlawrev-21605	1754	2	thor	thor	PROPN
inlawrev-21605	1754	3	initiated	initiate	VERB
inlawrev-21605	1754	4	a	a	DET
inlawrev-21605	1754	5	tax	tax	NOUN
inlawrev-21605	1754	6	appeal	appeal	NOUN
inlawrev-21605	1754	7	challenging	challenge	VERB
inlawrev-21605	1754	8	the	the	DET
inlawrev-21605	1754	9	d	d	PROPN
inlawrev-21605	1754	10	epartment	epartment	NOUN
inlawrev-21605	1754	11	’s	’s	PART
inlawrev-21605	1754	12	proposed504	proposed504	PROPN
inlawrev-21605	1754	13	assessments	assessment	NOUN
inlawrev-21605	1754	14	of	of	ADP
inlawrev-21605	1754	15	additional	additional	ADJ
inlawrev-21605	1754	16	agit	agit	ADJ
inlawrev-21605	1754	17	,	,	PUNCT
inlawrev-21605	1754	18	interest	interest	NOUN
inlawrev-21605	1754	19	,	,	PUNCT
inlawrev-21605	1754	20	and	and	CCONJ
inlawrev-21605	1754	21	penalties	penalty	NOUN
inlawrev-21605	1754	22	.	.	PUNCT
inlawrev-21605	1755	1	on	on	ADP
inlawrev-21605	1755	2	june	june	PROPN
inlawrev-21605	1755	3	9	9	NUM
inlawrev-21605	1755	4	,	,	PUNCT
inlawrev-21605	1755	5	2016	2016	NUM
inlawrev-21605	1755	6	,	,	PUNCT
inlawrev-21605	1755	7	“	"	PUNCT
inlawrev-21605	1755	8	the505	the505	PROPN
inlawrev-21605	1755	9	department	department	PROPN
inlawrev-21605	1755	10	served	serve	VERB
inlawrev-21605	1755	11	thor	thor	PROPN
inlawrev-21605	1755	12	with	with	ADP
inlawrev-21605	1755	13	its	its	PRON
inlawrev-21605	1755	14	first	first	ADJ
inlawrev-21605	1755	15	request	request	NOUN
inlawrev-21605	1755	16	for	for	ADP
inlawrev-21605	1755	17	admissions	admission	NOUN
inlawrev-21605	1755	18	,	,	PUNCT
inlawrev-21605	1755	19	”	"	PUNCT
inlawrev-21605	1755	20	asking	ask	VERB
inlawrev-21605	1755	21	thor	thor	PROPN
inlawrev-21605	1755	22	to	to	PART
inlawrev-21605	1755	23	repudiate	repudiate	VERB
inlawrev-21605	1755	24	the	the	DET
inlawrev-21605	1755	25	allegations	allegation	NOUN
inlawrev-21605	1755	26	within	within	ADP
inlawrev-21605	1755	27	thirty	thirty	NUM
inlawrev-21605	1755	28	days	day	NOUN
inlawrev-21605	1755	29	.	.	PUNCT
inlawrev-21605	1756	1	“	"	PUNCT
inlawrev-21605	1756	2	on	on	ADP
inlawrev-21605	1756	3	july	july	PROPN
inlawrev-21605	1756	4	18	18	NUM
inlawrev-21605	1756	5	,	,	PUNCT
inlawrev-21605	1756	6	2016	2016	NUM
inlawrev-21605	1756	7	,	,	PUNCT
inlawrev-21605	1756	8	after	after	ADP
inlawrev-21605	1756	9	the	the	DET
inlawrev-21605	1756	10	time506	time506	NOUN
inlawrev-21605	1756	11	for	for	ADP
inlawrev-21605	1756	12	responding	respond	VERB
inlawrev-21605	1756	13	lapsed	lapse	VERB
inlawrev-21605	1756	14	,	,	PUNCT
inlawrev-21605	1756	15	the	the	DET
inlawrev-21605	1756	16	d	d	PROPN
inlawrev-21605	1756	17	epartment	epartment	NOUN
inlawrev-21605	1756	18	contacted	contact	VERB
inlawrev-21605	1756	19	thor	thor	PROPN
inlawrev-21605	1756	20	to	to	PART
inlawrev-21605	1756	21	inquire	inquire	VERB
inlawrev-21605	1756	22	about	about	ADP
inlawrev-21605	1756	23	the	the	DET
inlawrev-21605	1756	24	status	status	NOUN
inlawrev-21605	1756	25	of	of	ADP
inlawrev-21605	1756	26	its	its	PRON
inlawrev-21605	1756	27	response	response	NOUN
inlawrev-21605	1756	28	.	.	PUNCT
inlawrev-21605	1756	29	”	"	PUNCT
inlawrev-21605	1757	1	the	the	DET
inlawrev-21605	1757	2	department	department	NOUN
inlawrev-21605	1757	3	then	then	ADV
inlawrev-21605	1757	4	moved	move	VERB
inlawrev-21605	1757	5	for	for	ADP
inlawrev-21605	1757	6	summary	summary	NOUN
inlawrev-21605	1757	7	judgment	judgment	NOUN
inlawrev-21605	1757	8	four	four	NUM
inlawrev-21605	1757	9	days507	days507	PROPN
inlawrev-21605	1757	10	later	later	ADV
inlawrev-21605	1757	11	.	.	PUNCT
inlawrev-21605	1758	1	“	"	PUNCT
inlawrev-21605	1758	2	on	on	ADP
inlawrev-21605	1758	3	july	july	PROPN
inlawrev-21605	1758	4	27	27	NUM
inlawrev-21605	1758	5	,	,	PUNCT
inlawrev-21605	1758	6	2016	2016	NUM
inlawrev-21605	1758	7	,	,	PUNCT
inlawrev-21605	1758	8	thor	thor	PROPN
inlawrev-21605	1758	9	filed	file	VERB
inlawrev-21605	1758	10	a	a	DET
inlawrev-21605	1758	11	m	m	NOUN
inlawrev-21605	1758	12	otion	otion	NOUN
inlawrev-21605	1758	13	to	to	ADP
inlawrev-21605	1758	14	w	w	PROPN
inlawrev-21605	1758	15	ithdraw	ithdraw	ADJ
inlawrev-21605	1759	1	admissions	admission	NOUN
inlawrev-21605	1760	1	and508	and508	NOUN
inlawrev-21605	1760	2	request	request	NOUN
inlawrev-21605	1760	3	for	for	ADP
inlawrev-21605	1760	4	oral	oral	ADJ
inlawrev-21605	1760	5	argument	argument	NOUN
inlawrev-21605	1760	6	.	.	PUNCT
inlawrev-21605	1760	7	”	"	PUNCT
inlawrev-21605	1761	1	the	the	DET
inlawrev-21605	1761	2	tax	tax	NOUN
inlawrev-21605	1761	3	court	court	NOUN
inlawrev-21605	1761	4	explained	explain	VERB
inlawrev-21605	1761	5	,	,	PUNCT
inlawrev-21605	1761	6	“	"	PUNCT
inlawrev-21605	1761	7	the	the	DET
inlawrev-21605	1761	8	party	party	NOUN
inlawrev-21605	1761	9	seeking509	seeking509	PROPN
inlawrev-21605	1761	10	withdrawal	withdrawal	NOUN
inlawrev-21605	1761	11	has	have	VERB
inlawrev-21605	1761	12	the	the	DET
inlawrev-21605	1761	13	burden	burden	NOUN
inlawrev-21605	1761	14	of	of	ADP
inlawrev-21605	1761	15	demonstrating	demonstrate	VERB
inlawrev-21605	1761	16	that	that	SCONJ
inlawrev-21605	1761	17	the	the	DET
inlawrev-21605	1761	18	presentation	presentation	NOUN
inlawrev-21605	1761	19	of	of	ADP
inlawrev-21605	1761	20	the	the	DET
inlawrev-21605	1761	21	merits	merit	NOUN
inlawrev-21605	1761	22	will	will	AUX
inlawrev-21605	1761	23	be	be	AUX
inlawrev-21605	1761	24	subserved	subserve	VERB
inlawrev-21605	1761	25	by	by	ADP
inlawrev-21605	1761	26	withdrawal	withdrawal	NOUN
inlawrev-21605	1761	27	,	,	PUNCT
inlawrev-21605	1761	28	and	and	CCONJ
inlawrev-21605	1761	29	the	the	DET
inlawrev-21605	1761	30	party	party	NOUN
inlawrev-21605	1761	31	who	who	PRON
inlawrev-21605	1761	32	has	have	AUX
inlawrev-21605	1761	33	obtained	obtain	VERB
inlawrev-21605	1761	34	the	the	DET
inlawrev-21605	1761	35	admissions	admission	NOUN
inlawrev-21605	1761	36	has	have	VERB
inlawrev-21605	1761	37	the	the	DET
inlawrev-21605	1761	38	burden	burden	NOUN
inlawrev-21605	1761	39	of	of	ADP
inlawrev-21605	1761	40	demonstrating	demonstrate	VERB
inlawrev-21605	1761	41	that	that	SCONJ
inlawrev-21605	1761	42	it	it	PRON
inlawrev-21605	1761	43	will	will	AUX
inlawrev-21605	1761	44	be	be	AUX
inlawrev-21605	1761	45	prejudiced	prejudice	VERB
inlawrev-21605	1761	46	if	if	SCONJ
inlawrev-21605	1761	47	the	the	DET
inlawrev-21605	1761	48	[	[	PUNCT
inlawrev-21605	1761	49	]	]	X
inlawrev-21605	1761	50	court	court	NOUN
inlawrev-21605	1761	51	permits	permit	VERB
inlawrev-21605	1761	52	withdrawal	withdrawal	NOUN
inlawrev-21605	1761	53	.	.	PUNCT
inlawrev-21605	1761	54	”	"	PUNCT
inlawrev-21605	1762	1	m	m	VERB
inlawrev-21605	1762	2	oreover	oreover	NOUN
inlawrev-21605	1762	3	,	,	PUNCT
inlawrev-21605	1762	4	the	the	DET
inlawrev-21605	1762	5	tax	tax	NOUN
inlawrev-21605	1762	6	court	court	NOUN
inlawrev-21605	1762	7	explained	explain	VERB
inlawrev-21605	1762	8	that	that	SCONJ
inlawrev-21605	1762	9	even	even	ADV
inlawrev-21605	1762	10	when	when	SCONJ
inlawrev-21605	1762	11	both510	both510	PROPN
inlawrev-21605	1762	12	conditions	condition	NOUN
inlawrev-21605	1762	13	are	be	AUX
inlawrev-21605	1762	14	satisfied	satisfied	ADJ
inlawrev-21605	1762	15	,	,	PUNCT
inlawrev-21605	1762	16	“	"	PUNCT
inlawrev-21605	1762	17	the	the	DET
inlawrev-21605	1762	18	rule	rule	NOUN
inlawrev-21605	1762	19	does	do	AUX
inlawrev-21605	1762	20	not	not	PART
inlawrev-21605	1762	21	compel	compel	VERB
inlawrev-21605	1762	22	the	the	DET
inlawrev-21605	1762	23	court	court	NOUN
inlawrev-21605	1762	24	to	to	PART
inlawrev-21605	1762	25	grant	grant	VERB
inlawrev-21605	1762	26	withdrawal	withdrawal	NOUN
inlawrev-21605	1762	27	or	or	CCONJ
inlawrev-21605	1762	28	amendment	amendment	NOUN
inlawrev-21605	1762	29	.	.	PUNCT
inlawrev-21605	1763	1	”511	”511	PROPN
inlawrev-21605	1763	2	thor	thor	PROPN
inlawrev-21605	1763	3	asserted	assert	VERB
inlawrev-21605	1763	4	“	"	PUNCT
inlawrev-21605	1763	5	the	the	DET
inlawrev-21605	1763	6	presentation	presentation	NOUN
inlawrev-21605	1763	7	of	of	ADP
inlawrev-21605	1763	8	the	the	DET
inlawrev-21605	1763	9	merits	merit	NOUN
inlawrev-21605	1763	10	will	will	AUX
inlawrev-21605	1763	11	be	be	AUX
inlawrev-21605	1763	12	subserved	subserve	VERB
inlawrev-21605	1763	13	by	by	ADP
inlawrev-21605	1763	14	the	the	DET
inlawrev-21605	1763	15	499	499	NUM
inlawrev-21605	1763	16	.	.	PUNCT
inlawrev-21605	1764	1	i	i	PRON
inlawrev-21605	1764	2	d.	d.	PROPN
inlawrev-21605	1764	3	500	500	NUM
inlawrev-21605	1764	4	.	.	PUNCT
inlawrev-21605	1765	1	i	i	PRON
inlawrev-21605	1765	2	d.	d.	PROPN
inlawrev-21605	1765	3	501	501	NUM
inlawrev-21605	1765	4	.	.	PUNCT
inlawrev-21605	1766	1	i	i	PRON
inlawrev-21605	1766	2	d.	d.	PROPN
inlawrev-21605	1766	3	502	502	NUM
inlawrev-21605	1766	4	.	.	PUNCT
inlawrev-21605	1767	1	i	i	PRON
inlawrev-21605	1767	2	d.	d.	PROPN
inlawrev-21605	1767	3	at	at	ADP
inlawrev-21605	1767	4	*	*	PROPN
inlawrev-21605	1767	5	3	3	NUM
inlawrev-21605	1767	6	.	.	NUM
inlawrev-21605	1767	7	503	503	NUM
inlawrev-21605	1767	8	.	.	PUNCT
inlawrev-21605	1768	1	i	i	PRON
inlawrev-21605	1768	2	d.	d.	PROPN
inlawrev-21605	1768	3	504	504	NUM
inlawrev-21605	1768	4	.	.	PUNCT
inlawrev-21605	1769	1	60	60	NUM
inlawrev-21605	1769	2	n.e.3d	n.e.3d	NUM
inlawrev-21605	1769	3	308	308	NUM
inlawrev-21605	1769	4	(	(	PUNCT
inlawrev-21605	1769	5	ind	ind	NOUN
inlawrev-21605	1769	6	.	.	PUNCT
inlawrev-21605	1770	1	t.c	t.c	PROPN
inlawrev-21605	1770	2	.	.	PROPN
inlawrev-21605	1770	3	2016	2016	NUM
inlawrev-21605	1770	4	)	)	PUNCT
inlawrev-21605	1770	5	.	.	PUNCT
inlawrev-21605	1771	1	the	the	DET
inlawrev-21605	1771	2	indiana	indiana	PROPN
inlawrev-21605	1771	3	tax	tax	PROPN
inlawrev-21605	1771	4	court	court	NOUN
inlawrev-21605	1771	5	ordered	order	VERB
inlawrev-21605	1771	6	the	the	DET
inlawrev-21605	1771	7	parties	party	NOUN
inlawrev-21605	1771	8	to	to	PART
inlawrev-21605	1771	9	file	file	VERB
inlawrev-21605	1771	10	a	a	DET
inlawrev-21605	1771	11	joint	joint	ADJ
inlawrev-21605	1771	12	stipulation	stipulation	NOUN
inlawrev-21605	1771	13	of	of	ADP
inlawrev-21605	1771	14	dismissal	dismissal	NOUN
inlawrev-21605	1771	15	with	with	ADP
inlawrev-21605	1771	16	the	the	DET
inlawrev-21605	1771	17	indiana	indiana	PROPN
inlawrev-21605	1771	18	tax	tax	NOUN
inlawrev-21605	1771	19	court	court	NOUN
inlawrev-21605	1771	20	on	on	ADP
inlawrev-21605	1771	21	or	or	CCONJ
inlawrev-21605	1771	22	before	before	ADP
inlawrev-21605	1771	23	may	may	PROPN
inlawrev-21605	1771	24	8	8	NUM
inlawrev-21605	1771	25	,	,	PUNCT
inlawrev-21605	1771	26	2017	2017	NUM
inlawrev-21605	1771	27	.	.	PUNCT
inlawrev-21605	1772	1	after	after	SCONJ
inlawrev-21605	1772	2	the	the	DET
inlawrev-21605	1772	3	parties	party	NOUN
inlawrev-21605	1772	4	filed	file	VERB
inlawrev-21605	1772	5	their	their	PRON
inlawrev-21605	1772	6	joint	joint	ADJ
inlawrev-21605	1772	7	stipulation	stipulation	NOUN
inlawrev-21605	1772	8	of	of	ADP
inlawrev-21605	1772	9	dismissal	dismissal	NOUN
inlawrev-21605	1772	10	,	,	PUNCT
inlawrev-21605	1772	11	the	the	DET
inlawrev-21605	1772	12	indiana	indiana	PROPN
inlawrev-21605	1772	13	tax	tax	PROPN
inlawrev-21605	1772	14	court	court	NOUN
inlawrev-21605	1772	15	dismissed	dismiss	VERB
inlawrev-21605	1772	16	the	the	DET
inlawrev-21605	1772	17	action	action	NOUN
inlawrev-21605	1772	18	with	with	ADP
inlawrev-21605	1772	19	prejudice	prejudice	NOUN
inlawrev-21605	1772	20	on	on	ADP
inlawrev-21605	1772	21	may	may	PROPN
inlawrev-21605	1772	22	17	17	NUM
inlawrev-21605	1772	23	,	,	PUNCT
inlawrev-21605	1772	24	2017	2017	NUM
inlawrev-21605	1772	25	.	.	PUNCT
inlawrev-21605	1773	1	chronological	chronological	ADJ
inlawrev-21605	1773	2	case	case	NOUN
inlawrev-21605	1773	3	summary	summary	NOUN
inlawrev-21605	1773	4	,	,	PUNCT
inlawrev-21605	1773	5	thor	thor	PROPN
inlawrev-21605	1773	6	industries	industries	PROPN
inlawrev-21605	1773	7	,	,	PUNCT
inlawrev-21605	1773	8	inc	inc	PROPN
inlawrev-21605	1773	9	.	.	PROPN
inlawrev-21605	1773	10	,	,	PUNCT
inlawrev-21605	1773	11	60	60	NUM
inlawrev-21605	1773	12	n.e.3d	n.e.3d	NUM
inlawrev-21605	1773	13	308	308	NUM
inlawrev-21605	1773	14	,	,	PUNCT
inlawrev-21605	1773	15	https://	https://	PROPN
inlawrev-21605	1773	16	publicaccess.courts.in.gov/docket/search/detail?casenumber=49t10-1508-ta-00027	publicaccess.courts.in.gov/docket/search/detail?casenumber=49t10-1508-ta-00027	NOUN
inlawrev-21605	1773	17	[	[	X
inlawrev-21605	1773	18	https://perma.cc/q4f9-b3l4	https://perma.cc/q4f9-b3l4	X
inlawrev-21605	1773	19	]	]	X
inlawrev-21605	1773	20	(	(	PUNCT
inlawrev-21605	1773	21	last	last	ADJ
inlawrev-21605	1773	22	visited	visit	VERB
inlawrev-21605	1773	23	may	may	PROPN
inlawrev-21605	1773	24	18	18	NUM
inlawrev-21605	1773	25	,	,	PUNCT
inlawrev-21605	1773	26	2017	2017	NUM
inlawrev-21605	1773	27	)	)	PUNCT
inlawrev-21605	1773	28	.	.	PUNCT
inlawrev-21605	1774	1	505	505	NUM
inlawrev-21605	1774	2	.	.	PUNCT
inlawrev-21605	1775	1	i	i	PRON
inlawrev-21605	1775	2	d.	d.	PROPN
inlawrev-21605	1775	3	at	at	ADP
inlawrev-21605	1775	4	310	310	NUM
inlawrev-21605	1775	5	.	.	PUNCT
inlawrev-21605	1775	6	506	506	NUM
inlawrev-21605	1775	7	.	.	PUNCT
inlawrev-21605	1776	1	i	i	PRON
inlawrev-21605	1776	2	d.	d.	PROPN
inlawrev-21605	1776	3	507	507	NUM
inlawrev-21605	1776	4	.	.	PUNCT
inlawrev-21605	1777	1	i	i	PRON
inlawrev-21605	1777	2	d.	d.	PROPN
inlawrev-21605	1777	3	508	508	NUM
inlawrev-21605	1777	4	.	.	PUNCT
inlawrev-21605	1778	1	i	i	PRON
inlawrev-21605	1778	2	d.	d.	PROPN
inlawrev-21605	1778	3	509	509	NUM
inlawrev-21605	1778	4	.	.	PUNCT
inlawrev-21605	1779	1	i	i	PRON
inlawrev-21605	1779	2	d.	d.	PROPN
inlawrev-21605	1779	3	510	510	NUM
inlawrev-21605	1779	4	.	.	PUNCT
inlawrev-21605	1780	1	i	i	PRON
inlawrev-21605	1780	2	d.	d.	PROPN
inlawrev-21605	1780	3	(	(	PUNCT
inlawrev-21605	1780	4	quoting	quote	VERB
inlawrev-21605	1780	5	cross	cross	PROPN
inlawrev-21605	1780	6	v.	v.	PROPN
inlawrev-21605	1780	7	cross	cross	PROPN
inlawrev-21605	1780	8	,	,	PUNCT
inlawrev-21605	1780	9	891	891	NUM
inlawrev-21605	1780	10	n.e.2d	n.e.2d	NOUN
inlawrev-21605	1780	11	635	635	NUM
inlawrev-21605	1780	12	,	,	PUNCT
inlawrev-21605	1780	13	640	640	NUM
inlawrev-21605	1780	14	(	(	PUNCT
inlawrev-21605	1780	15	ind	ind	NOUN
inlawrev-21605	1780	16	.	.	PUNCT
inlawrev-21605	1781	1	ct	ct	PROPN
inlawrev-21605	1781	2	.	.	PUNCT
inlawrev-21605	1782	1	app	app	PROPN
inlawrev-21605	1782	2	.	.	PROPN
inlawrev-21605	1782	3	2008	2008	NUM
inlawrev-21605	1782	4	)	)	PUNCT
inlawrev-21605	1783	1	(	(	PUNCT
inlawrev-21605	1783	2	internal	internal	ADJ
inlawrev-21605	1783	3	citation	citation	NOUN
inlawrev-21605	1783	4	omitted	omit	VERB
inlawrev-21605	1783	5	)	)	PUNCT
inlawrev-21605	1783	6	)	)	PUNCT
inlawrev-21605	1783	7	.	.	PUNCT
inlawrev-21605	1784	1	511	511	NUM
inlawrev-21605	1784	2	.	.	PUNCT
inlawrev-21605	1785	1	i	i	PRON
inlawrev-21605	1785	2	d.	d.	PROPN
inlawrev-21605	1785	3	(	(	PUNCT
inlawrev-21605	1785	4	citing	cite	VERB
inlawrev-21605	1785	5	gen	gen	PROPN
inlawrev-21605	1785	6	.	.	PROPN
inlawrev-21605	1785	7	motors	motors	PROPN
inlawrev-21605	1785	8	corp	corp	PROPN
inlawrev-21605	1785	9	.	.	PROPN
inlawrev-21605	1785	10	,	,	PUNCT
inlawrev-21605	1785	11	chevrolet	chevrolet	PROPN
inlawrev-21605	1785	12	motor	motor	PROPN
inlawrev-21605	1785	13	div	div	PROPN
inlawrev-21605	1785	14	.	.	PUNCT
inlawrev-21605	1786	1	v.	v.	ADP
inlawrev-21605	1786	2	aetna	aetna	PROPN
inlawrev-21605	1786	3	cas	cas	PROPN
inlawrev-21605	1786	4	.	.	PROPN
inlawrev-21605	1786	5	&	&	CCONJ
inlawrev-21605	1786	6	sur	sur	PROPN
inlawrev-21605	1786	7	.	.	PROPN
inlawrev-21605	1786	8	co.	co.	PROPN
inlawrev-21605	1786	9	,	,	PUNCT
inlawrev-21605	1786	10	573	573	NUM
inlawrev-21605	1786	11	n.e.2d	n.e.2d	NOUN
inlawrev-21605	1786	12	885	885	NUM
inlawrev-21605	1786	13	,	,	PUNCT
inlawrev-21605	1786	14	889	889	NUM
inlawrev-21605	1786	15	(	(	PUNCT
inlawrev-21605	1786	16	ind	ind	NOUN
inlawrev-21605	1786	17	.	.	PROPN
inlawrev-21605	1786	18	1991	1991	NUM
inlawrev-21605	1786	19	)	)	PUNCT
inlawrev-21605	1786	20	)	)	PUNCT
inlawrev-21605	1786	21	.	.	PUNCT
inlawrev-21605	1787	1	2017	2017	NUM
inlawrev-21605	1787	2	]	]	PUNCT
inlawrev-21605	1787	3	taxation	taxation	NOUN
inlawrev-21605	1787	4	1445	1445	NUM
inlawrev-21605	1787	5	withdrawal	withdrawal	NOUN
inlawrev-21605	1787	6	of	of	ADP
inlawrev-21605	1787	7	its	its	PRON
inlawrev-21605	1787	8	admissions	admission	NOUN
inlawrev-21605	1787	9	because	because	SCONJ
inlawrev-21605	1787	10	it	it	PRON
inlawrev-21605	1787	11	would	would	AUX
inlawrev-21605	1787	12	prevent	prevent	VERB
inlawrev-21605	1787	13	the	the	DET
inlawrev-21605	1787	14	litigation	litigation	NOUN
inlawrev-21605	1787	15	from	from	ADP
inlawrev-21605	1787	16	ending	end	VERB
inlawrev-21605	1787	17	without	without	ADP
inlawrev-21605	1787	18	addressing	address	VERB
inlawrev-21605	1787	19	matters	matter	NOUN
inlawrev-21605	1787	20	that	that	PRON
inlawrev-21605	1787	21	are	be	AUX
inlawrev-21605	1787	22	the	the	DET
inlawrev-21605	1787	23	basis	basis	NOUN
inlawrev-21605	1787	24	of	of	ADP
inlawrev-21605	1787	25	the	the	DET
inlawrev-21605	1787	26	department	department	NOUN
inlawrev-21605	1787	27	’s	’s	PART
inlawrev-21605	1787	28	proposed	propose	VERB
inlawrev-21605	1787	29	assessments	assessment	NOUN
inlawrev-21605	1787	30	.	.	PUNCT
inlawrev-21605	1787	31	”	"	PUNCT
inlawrev-21605	1788	1	in	in	ADP
inlawrev-21605	1788	2	response	response	NOUN
inlawrev-21605	1788	3	,	,	PUNCT
inlawrev-21605	1788	4	the	the	DET
inlawrev-21605	1788	5	department	department	NOUN
inlawrev-21605	1788	6	argued	argue	VERB
inlawrev-21605	1788	7	thor	thor	PROPN
inlawrev-21605	1788	8	can	can	AUX
inlawrev-21605	1788	9	not	not	PART
inlawrev-21605	1788	10	meet	meet	VERB
inlawrev-21605	1788	11	its	its	PRON
inlawrev-21605	1788	12	burden512	burden512	PROPN
inlawrev-21605	1788	13	by	by	ADP
inlawrev-21605	1788	14	merely	merely	ADV
inlawrev-21605	1788	15	claiming	claim	VERB
inlawrev-21605	1788	16	that	that	SCONJ
inlawrev-21605	1788	17	the	the	DET
inlawrev-21605	1788	18	admissions	admission	NOUN
inlawrev-21605	1788	19	concern	concern	NOUN
inlawrev-21605	1788	20	the	the	DET
inlawrev-21605	1788	21	core	core	NOUN
inlawrev-21605	1788	22	issues	issue	NOUN
inlawrev-21605	1788	23	or	or	CCONJ
inlawrev-21605	1788	24	by	by	ADP
inlawrev-21605	1788	25	making	make	VERB
inlawrev-21605	1788	26	a	a	DET
inlawrev-21605	1788	27	blanket	blanket	NOUN
inlawrev-21605	1788	28	request	request	NOUN
inlawrev-21605	1788	29	for	for	ADP
inlawrev-21605	1788	30	withdrawal	withdrawal	NOUN
inlawrev-21605	1788	31	.	.	PUNCT
inlawrev-21605	1789	1	in	in	ADP
inlawrev-21605	1789	2	support	support	NOUN
inlawrev-21605	1789	3	of	of	ADP
inlawrev-21605	1789	4	its	its	PRON
inlawrev-21605	1789	5	argument	argument	NOUN
inlawrev-21605	1789	6	,	,	PUNCT
inlawrev-21605	1789	7	the	the	DET
inlawrev-21605	1789	8	department513	department513	PROPN
inlawrev-21605	1789	9	cited	cite	VERB
inlawrev-21605	1789	10	bryant	bryant	PROPN
inlawrev-21605	1789	11	v.	v.	PROPN
inlawrev-21605	1789	12	county	county	PROPN
inlawrev-21605	1789	13	council	council	PROPN
inlawrev-21605	1789	14	of	of	ADP
inlawrev-21605	1789	15	lake	lake	PROPN
inlawrev-21605	1789	16	county	county	PROPN
inlawrev-21605	1789	17	.	.	PUNCT
inlawrev-21605	1790	1	the	the	DET
inlawrev-21605	1790	2	tax	tax	NOUN
inlawrev-21605	1790	3	court	court	NOUN
inlawrev-21605	1790	4	,	,	PUNCT
inlawrev-21605	1790	5	however	however	ADV
inlawrev-21605	1790	6	,	,	PUNCT
inlawrev-21605	1790	7	relied514	relied514	PROPN
inlawrev-21605	1790	8	on	on	ADP
inlawrev-21605	1790	9	a	a	DET
inlawrev-21605	1790	10	more	more	ADV
inlawrev-21605	1790	11	recent	recent	ADJ
inlawrev-21605	1790	12	court	court	NOUN
inlawrev-21605	1790	13	of	of	ADP
inlawrev-21605	1790	14	a	a	DET
inlawrev-21605	1790	15	ppeals	ppeal	NOUN
inlawrev-21605	1790	16	decision	decision	NOUN
inlawrev-21605	1790	17	clarifying	clarify	VERB
inlawrev-21605	1790	18	that	that	SCONJ
inlawrev-21605	1790	19	a	a	DET
inlawrev-21605	1790	20	litigant	litigant	NOUN
inlawrev-21605	1790	21	may	may	AUX
inlawrev-21605	1790	22	meet	meet	VERB
inlawrev-21605	1790	23	its	its	PRON
inlawrev-21605	1790	24	burden	burden	NOUN
inlawrev-21605	1790	25	by	by	ADP
inlawrev-21605	1790	26	showing	show	VERB
inlawrev-21605	1790	27	the	the	DET
inlawrev-21605	1790	28	admitted	admit	VERB
inlawrev-21605	1790	29	matters	matter	NOUN
inlawrev-21605	1790	30	concern	concern	VERB
inlawrev-21605	1790	31	the	the	DET
inlawrev-21605	1790	32	core	core	ADJ
inlawrev-21605	1790	33	issues	issue	NOUN
inlawrev-21605	1790	34	of	of	ADP
inlawrev-21605	1790	35	the	the	DET
inlawrev-21605	1790	36	case.515	case.515	NOUN
inlawrev-21605	1790	37	consequently	consequently	ADV
inlawrev-21605	1790	38	,	,	PUNCT
inlawrev-21605	1790	39	the	the	DET
inlawrev-21605	1790	40	tax	tax	NOUN
inlawrev-21605	1790	41	court	court	NOUN
inlawrev-21605	1790	42	was	be	AUX
inlawrev-21605	1790	43	not	not	PART
inlawrev-21605	1790	44	persuaded	persuade	VERB
inlawrev-21605	1790	45	by	by	ADP
inlawrev-21605	1790	46	the	the	DET
inlawrev-21605	1790	47	department	department	NOUN
inlawrev-21605	1790	48	’s	’s	PART
inlawrev-21605	1790	49	argument.516	argument.516	NOUN
inlawrev-21605	1790	50	the	the	DET
inlawrev-21605	1790	51	department	department	NOUN
inlawrev-21605	1790	52	also	also	ADV
inlawrev-21605	1790	53	rejoined	rejoin	VERB
inlawrev-21605	1790	54	that	that	SCONJ
inlawrev-21605	1790	55	thor	thor	PROPN
inlawrev-21605	1790	56	’s	’s	PART
inlawrev-21605	1790	57	blanket	blanket	NOUN
inlawrev-21605	1790	58	requests	request	NOUN
inlawrev-21605	1790	59	for	for	ADP
inlawrev-21605	1790	60	the	the	DET
inlawrev-21605	1790	61	withdrawal	withdrawal	NOUN
inlawrev-21605	1790	62	of	of	ADP
inlawrev-21605	1790	63	deemed	deem	VERB
inlawrev-21605	1790	64	admissions	admission	NOUN
inlawrev-21605	1790	65	were	be	AUX
inlawrev-21605	1790	66	prohibited	prohibit	VERB
inlawrev-21605	1790	67	by	by	ADP
inlawrev-21605	1790	68	trial	trial	NOUN
inlawrev-21605	1790	69	rule	rule	NOUN
inlawrev-21605	1790	70	36(a	36(a	NUM
inlawrev-21605	1790	71	)	)	PUNCT
inlawrev-21605	1790	72	,	,	PUNCT
inlawrev-21605	1790	73	but	but	CCONJ
inlawrev-21605	1790	74	the	the	DET
inlawrev-21605	1790	75	tax	tax	NOUN
inlawrev-21605	1790	76	court	court	NOUN
inlawrev-21605	1790	77	found	find	VERB
inlawrev-21605	1790	78	the	the	DET
inlawrev-21605	1790	79	language	language	NOUN
inlawrev-21605	1790	80	of	of	ADP
inlawrev-21605	1790	81	trial	trial	NOUN
inlawrev-21605	1790	82	rule	rule	NOUN
inlawrev-21605	1790	83	36(a	36(a	NUM
inlawrev-21605	1790	84	)	)	PUNCT
inlawrev-21605	1790	85	did	do	AUX
inlawrev-21605	1790	86	not	not	PART
inlawrev-21605	1790	87	support	support	VERB
inlawrev-21605	1790	88	this	this	DET
inlawrev-21605	1790	89	claim.517	claim.517	NOUN
inlawrev-21605	1790	90	next	next	ADV
inlawrev-21605	1790	91	,	,	PUNCT
inlawrev-21605	1790	92	the	the	DET
inlawrev-21605	1790	93	tax	tax	NOUN
inlawrev-21605	1790	94	court	court	NOUN
inlawrev-21605	1790	95	determined	determine	VERB
inlawrev-21605	1790	96	whether	whether	SCONJ
inlawrev-21605	1790	97	the	the	DET
inlawrev-21605	1790	98	withdrawal	withdrawal	NOUN
inlawrev-21605	1790	99	would	would	AUX
inlawrev-21605	1790	100	prejudice	prejudice	VERB
inlawrev-21605	1790	101	the	the	DET
inlawrev-21605	1790	102	department	department	NOUN
inlawrev-21605	1790	103	,	,	PUNCT
inlawrev-21605	1790	104	which	which	PRON
inlawrev-21605	1790	105	had	have	AUX
inlawrev-21605	1790	106	claimed	claim	VERB
inlawrev-21605	1790	107	it	it	PRON
inlawrev-21605	1790	108	would	would	AUX
inlawrev-21605	1790	109	be	be	AUX
inlawrev-21605	1790	110	prejudiced	prejudice	VERB
inlawrev-21605	1790	111	by	by	ADP
inlawrev-21605	1790	112	the	the	DET
inlawrev-21605	1790	113	withdrawal	withdrawal	NOUN
inlawrev-21605	1790	114	“	"	PUNCT
inlawrev-21605	1790	115	because	because	SCONJ
inlawrev-21605	1790	116	it	it	PRON
inlawrev-21605	1790	117	places	place	VERB
inlawrev-21605	1790	118	the	the	DET
inlawrev-21605	1790	119	viability	viability	NOUN
inlawrev-21605	1790	120	of	of	ADP
inlawrev-21605	1790	121	its	its	PRON
inlawrev-21605	1790	122	motion	motion	NOUN
inlawrev-21605	1790	123	for	for	ADP
inlawrev-21605	1790	124	summary	summary	NOUN
inlawrev-21605	1790	125	judgm	judgm	PROPN
inlawrev-21605	1790	126	ent	ent	PROPN
inlawrev-21605	1790	127	at	at	ADP
inlawrev-21605	1790	128	issue	issue	NOUN
inlawrev-21605	1790	129	by	by	ADP
inlawrev-21605	1790	130	triggering	trigger	VERB
inlawrev-21605	1790	131	a	a	DET
inlawrev-21605	1790	132	sudden	sudden	ADJ
inlawrev-21605	1790	133	need	need	NOUN
inlawrev-21605	1790	134	for	for	ADP
inlawrev-21605	1790	135	witnesses	witness	NOUN
inlawrev-21605	1790	136	and	and	CCONJ
inlawrev-21605	1790	137	evidence	evidence	NOUN
inlawrev-21605	1790	138	to	to	PART
inlawrev-21605	1790	139	support	support	VERB
inlawrev-21605	1790	140	matters	matter	NOUN
inlawrev-21605	1790	141	that	that	SCONJ
inlawrev-21605	1790	142	the	the	DET
inlawrev-21605	1790	143	department	department	NOUN
inlawrev-21605	1790	144	thought	think	VERB
inlawrev-21605	1790	145	were	be	AUX
inlawrev-21605	1790	146	firmly	firmly	ADV
inlawrev-21605	1790	147	established	establish	VERB
inlawrev-21605	1790	148	.	.	PUNCT
inlawrev-21605	1790	149	”	"	PUNCT
inlawrev-21605	1791	1	m	m	VERB
inlawrev-21605	1791	2	oreover	oreover	NOUN
inlawrev-21605	1791	3	,	,	PUNCT
inlawrev-21605	1791	4	the	the	DET
inlawrev-21605	1791	5	department518	department518	PROPN
inlawrev-21605	1791	6	claimed	claim	VERB
inlawrev-21605	1791	7	it	it	PRON
inlawrev-21605	1791	8	would	would	AUX
inlawrev-21605	1791	9	be	be	AUX
inlawrev-21605	1791	10	deprived	deprive	VERB
inlawrev-21605	1791	11	of	of	ADP
inlawrev-21605	1791	12	a	a	DET
inlawrev-21605	1791	13	fair	fair	ADJ
inlawrev-21605	1791	14	opportunity	opportunity	NOUN
inlawrev-21605	1791	15	to	to	PART
inlawrev-21605	1791	16	conduct	conduct	VERB
inlawrev-21605	1791	17	discovery	discovery	NOUN
inlawrev-21605	1791	18	because	because	SCONJ
inlawrev-21605	1791	19	of	of	ADP
inlawrev-21605	1791	20	the	the	DET
inlawrev-21605	1791	21	deadlines	deadline	NOUN
inlawrev-21605	1791	22	under	under	ADP
inlawrev-21605	1791	23	the	the	DET
inlawrev-21605	1791	24	case	case	NOUN
inlawrev-21605	1791	25	management	management	NOUN
inlawrev-21605	1791	26	plan	plan	NOUN
inlawrev-21605	1791	27	,	,	PUNCT
inlawrev-21605	1791	28	but	but	CCONJ
inlawrev-21605	1791	29	the	the	DET
inlawrev-21605	1791	30	tax	tax	NOUN
inlawrev-21605	1791	31	court	court	NOUN
inlawrev-21605	1791	32	disagreed.519	disagreed.519	VERB
inlawrev-21605	1791	33	the	the	DET
inlawrev-21605	1791	34	tax	tax	NOUN
inlawrev-21605	1791	35	court	court	NOUN
inlawrev-21605	1791	36	wrote	write	VERB
inlawrev-21605	1791	37	that	that	SCONJ
inlawrev-21605	1791	38	the	the	DET
inlawrev-21605	1791	39	department	department	NOUN
inlawrev-21605	1791	40	’s	’s	PART
inlawrev-21605	1791	41	“	"	PUNCT
inlawrev-21605	1791	42	hasty	hasty	ADJ
inlawrev-21605	1791	43	motion	motion	NOUN
inlawrev-21605	1791	44	for	for	ADP
inlawrev-21605	1791	45	summary	summary	NOUN
inlawrev-21605	1791	46	judgment	judgment	NOUN
inlawrev-21605	1791	47	suggests	suggest	VERB
inlawrev-21605	1791	48	that	that	SCONJ
inlawrev-21605	1791	49	its	its	PRON
inlawrev-21605	1791	50	reliance	reliance	NOUN
inlawrev-21605	1791	51	on	on	ADP
inlawrev-21605	1791	52	the	the	DET
inlawrev-21605	1791	53	deemed	deemed	ADJ
inlawrev-21605	1791	54	adm	adm	PROPN
inlawrev-21605	1791	55	ission	ission	NOUN
inlawrev-21605	1791	56	was	be	AUX
inlawrev-21605	1791	57	unreasonable	unreasonable	ADJ
inlawrev-21605	1791	58	”	"	PUNCT
inlawrev-21605	1791	59	because	because	SCONJ
inlawrev-21605	1791	60	“	"	PUNCT
inlawrev-21605	1791	61	both	both	DET
inlawrev-21605	1791	62	parties	party	NOUN
inlawrev-21605	1791	63	knew	know	VERB
inlawrev-21605	1791	64	that	that	SCONJ
inlawrev-21605	1791	65	the	the	DET
inlawrev-21605	1791	66	subject	subject	ADJ
inlawrev-21605	1791	67	matter	matter	NOUN
inlawrev-21605	1791	68	of	of	ADP
inlawrev-21605	1791	69	each	each	DET
inlawrev-21605	1791	70	deemed	deem	VERB
inlawrev-21605	1791	71	admission	admission	NOUN
inlawrev-21605	1791	72	was	be	AUX
inlawrev-21605	1791	73	intended	intend	VERB
inlawrev-21605	1791	74	for	for	ADP
inlawrev-21605	1791	75	litigation	litigation	NOUN
inlawrev-21605	1791	76	.	.	PUNCT
inlawrev-21605	1791	77	”	"	PUNCT
inlawrev-21605	1792	1	the	the	DET
inlawrev-21605	1792	2	tax	tax	NOUN
inlawrev-21605	1792	3	court	court	NOUN
inlawrev-21605	1792	4	was	be	AUX
inlawrev-21605	1792	5	also	also	ADV
inlawrev-21605	1792	6	persuaded	persuade	VERB
inlawrev-21605	1792	7	by	by	ADP
inlawrev-21605	1792	8	the	the	DET
inlawrev-21605	1792	9	fact	fact	NOUN
inlawrev-21605	1792	10	that	that	SCONJ
inlawrev-21605	1792	11	thor520	thor520	PROPN
inlawrev-21605	1792	12	promptly	promptly	ADV
inlawrev-21605	1792	13	sought	seek	VERB
inlawrev-21605	1792	14	withdrawal	withdrawal	NOUN
inlawrev-21605	1792	15	of	of	ADP
inlawrev-21605	1792	16	all	all	PRON
inlawrev-21605	1792	17	of	of	ADP
inlawrev-21605	1792	18	the	the	DET
inlawrev-21605	1792	19	deemed	deem	VERB
inlawrev-21605	1792	20	admissions	admission	NOUN
inlawrev-21605	1792	21	.	.	PUNCT
inlawrev-21605	1793	1	because	because	SCONJ
inlawrev-21605	1793	2	the	the	DET
inlawrev-21605	1793	3	department	department	NOUN
inlawrev-21605	1793	4	’s	’s	PART
inlawrev-21605	1793	5	reliance	reliance	NOUN
inlawrev-21605	1793	6	on	on	ADP
inlawrev-21605	1793	7	the	the	DET
inlawrev-21605	1793	8	deemed	deem	VERB
inlawrev-21605	1793	9	admissions	admission	NOUN
inlawrev-21605	1793	10	was	be	AUX
inlawrev-21605	1793	11	unreasonable	unreasonable	ADJ
inlawrev-21605	1793	12	,	,	PUNCT
inlawrev-21605	1793	13	the	the	DET
inlawrev-21605	1793	14	department	department	NOUN
inlawrev-21605	1793	15	did	do	AUX
inlawrev-21605	1793	16	not	not	PART
inlawrev-21605	1793	17	establish	establish	VERB
inlawrev-21605	1793	18	it	it	PRON
inlawrev-21605	1793	19	would	would	AUX
inlawrev-21605	1793	20	be	be	AUX
inlawrev-21605	1793	21	prejudiced	prejudice	VERB
inlawrev-21605	1793	22	by	by	ADP
inlawrev-21605	1793	23	the	the	DET
inlawrev-21605	1793	24	withdrawal	withdrawal	NOUN
inlawrev-21605	1793	25	of	of	ADP
inlawrev-21605	1793	26	the	the	DET
inlawrev-21605	1793	27	admissions	admission	NOUN
inlawrev-21605	1793	28	.	.	PUNCT
inlawrev-21605	1794	1	m	m	AUX
inlawrev-21605	1794	2	oreover	oreover	ADJ
inlawrev-21605	1794	3	,	,	PUNCT
inlawrev-21605	1794	4	the	the	DET
inlawrev-21605	1794	5	tax	tax	NOUN
inlawrev-21605	1794	6	court	court	NOUN
inlawrev-21605	1794	7	determined	determine	VERB
inlawrev-21605	1794	8	the	the	DET
inlawrev-21605	1794	9	department	department	NOUN
inlawrev-21605	1794	10	’s	’s	PART
inlawrev-21605	1794	11	use	use	NOUN
inlawrev-21605	1794	12	of	of	ADP
inlawrev-21605	1794	13	trial521	trial521	NUM
inlawrev-21605	1794	14	rule	rule	NOUN
inlawrev-21605	1794	15	36(b	36(b	NUM
inlawrev-21605	1794	16	)	)	PUNCT
inlawrev-21605	1794	17	contravened	contravene	VERB
inlawrev-21605	1794	18	the	the	DET
inlawrev-21605	1794	19	rule	rule	NOUN
inlawrev-21605	1794	20	’s	’s	PART
inlawrev-21605	1794	21	purpose	purpose	NOUN
inlawrev-21605	1794	22	and	and	CCONJ
inlawrev-21605	1794	23	instead	instead	ADV
inlawrev-21605	1794	24	granted	grant	VERB
inlawrev-21605	1794	25	thor	thor	PROPN
inlawrev-21605	1794	26	’s	’s	PART
inlawrev-21605	1794	27	motion	motion	NOUN
inlawrev-21605	1794	28	to	to	PART
inlawrev-21605	1794	29	withdraw	withdraw	VERB
inlawrev-21605	1794	30	admissions.522	admissions.522	PROPN
inlawrev-21605	1794	31	4	4	NUM
inlawrev-21605	1794	32	.	.	PUNCT
inlawrev-21605	1795	1	university	university	NOUN
inlawrev-21605	1795	2	of	of	ADP
inlawrev-21605	1795	3	phoenix	phoenix	PROPN
inlawrev-21605	1795	4	,	,	PUNCT
inlawrev-21605	1795	5	inc	inc	PROPN
inlawrev-21605	1795	6	.	.	PROPN
inlawrev-21605	1796	1	v.	v.	PROPN
inlawrev-21605	1796	2	indiana	indiana	PROPN
inlawrev-21605	1796	3	department	department	PROPN
inlawrev-21605	1796	4	of	of	ADP
inlawrev-21605	1796	5	state	state	PROPN
inlawrev-21605	1796	6	512	512	NUM
inlawrev-21605	1796	7	.	.	PUNCT
inlawrev-21605	1797	1	i	i	PRON
inlawrev-21605	1797	2	d.	d.	PROPN
inlawrev-21605	1797	3	513	513	NUM
inlawrev-21605	1797	4	.	.	PUNCT
inlawrev-21605	1798	1	i	i	PRON
inlawrev-21605	1798	2	d.	d.	PROPN
inlawrev-21605	1798	3	514	514	NUM
inlawrev-21605	1798	4	.	.	PUNCT
inlawrev-21605	1799	1	i	i	PRON
inlawrev-21605	1799	2	d.	d.	PROPN
inlawrev-21605	1799	3	at	at	ADP
inlawrev-21605	1799	4	311	311	NUM
inlawrev-21605	1799	5	(	(	PUNCT
inlawrev-21605	1799	6	citing	cite	VERB
inlawrev-21605	1799	7	bryant	bryant	PROPN
inlawrev-21605	1799	8	v.	v.	PROPN
inlawrev-21605	1799	9	cty	cty	PROPN
inlawrev-21605	1799	10	.	.	PUNCT
inlawrev-21605	1799	11	council	council	PROPN
inlawrev-21605	1799	12	of	of	ADP
inlawrev-21605	1799	13	lake	lake	PROPN
inlawrev-21605	1799	14	cty	cty	PROPN
inlawrev-21605	1799	15	.	.	PROPN
inlawrev-21605	1799	16	,	,	PUNCT
inlawrev-21605	1799	17	720	720	NUM
inlawrev-21605	1799	18	n.e.2d	n.e.2d	NOUN
inlawrev-21605	1799	19	1	1	NUM
inlawrev-21605	1799	20	,	,	PUNCT
inlawrev-21605	1799	21	6	6	NUM
inlawrev-21605	1799	22	(	(	PUNCT
inlawrev-21605	1799	23	ind	ind	NOUN
inlawrev-21605	1799	24	.	.	PUNCT
inlawrev-21605	1800	1	ct	ct	PROPN
inlawrev-21605	1800	2	.	.	PUNCT
inlawrev-21605	1801	1	app	app	PROPN
inlawrev-21605	1801	2	.	.	PROPN
inlawrev-21605	1801	3	1999	1999	NUM
inlawrev-21605	1801	4	)	)	PUNCT
inlawrev-21605	1801	5	)	)	PUNCT
inlawrev-21605	1801	6	.	.	PUNCT
inlawrev-21605	1802	1	515	515	NUM
inlawrev-21605	1802	2	.	.	PUNCT
inlawrev-21605	1802	3	thor	thor	PROPN
inlawrev-21605	1802	4	industries	industries	PROPN
inlawrev-21605	1802	5	,	,	PUNCT
inlawrev-21605	1802	6	inc	inc	PROPN
inlawrev-21605	1802	7	.	.	PROPN
inlawrev-21605	1802	8	,	,	PUNCT
inlawrev-21605	1802	9	60	60	NUM
inlawrev-21605	1802	10	n.e.3d	n.e.3d	NOUN
inlawrev-21605	1802	11	at	at	ADP
inlawrev-21605	1802	12	311	311	NUM
inlawrev-21605	1802	13	(	(	PUNCT
inlawrev-21605	1802	14	citing	cite	VERB
inlawrev-21605	1802	15	costello	costello	PROPN
inlawrev-21605	1802	16	v.	v.	PROPN
inlawrev-21605	1802	17	zavodnik	zavodnik	PROPN
inlawrev-21605	1802	18	,	,	PUNCT
inlawrev-21605	1802	19	55	55	NUM
inlawrev-21605	1802	20	n.e.3d	n.e.3d	VERB
inlawrev-21605	1802	21	348	348	NUM
inlawrev-21605	1802	22	(	(	PUNCT
inlawrev-21605	1802	23	ind	ind	NOUN
inlawrev-21605	1802	24	.	.	PUNCT
inlawrev-21605	1803	1	ct	ct	PROPN
inlawrev-21605	1803	2	.	.	PUNCT
inlawrev-21605	1804	1	app	app	PROPN
inlawrev-21605	1804	2	.	.	PROPN
inlawrev-21605	1804	3	2016	2016	NUM
inlawrev-21605	1804	4	)	)	PUNCT
inlawrev-21605	1804	5	)	)	PUNCT
inlawrev-21605	1804	6	.	.	PUNCT
inlawrev-21605	1805	1	the	the	DET
inlawrev-21605	1805	2	tax	tax	NOUN
inlawrev-21605	1805	3	court	court	NOUN
inlawrev-21605	1805	4	also	also	ADV
inlawrev-21605	1805	5	explained	explain	VERB
inlawrev-21605	1805	6	,	,	PUNCT
inlawrev-21605	1805	7	although	although	SCONJ
inlawrev-21605	1805	8	persuasive	persuasive	ADJ
inlawrev-21605	1805	9	,	,	PUNCT
inlawrev-21605	1805	10	the	the	DET
inlawrev-21605	1805	11	court	court	NOUN
inlawrev-21605	1805	12	of	of	ADP
inlawrev-21605	1805	13	appeals	appeal	NOUN
inlawrev-21605	1805	14	’	'	PUNCT
inlawrev-21605	1805	15	decisions	decision	NOUN
inlawrev-21605	1805	16	are	be	AUX
inlawrev-21605	1805	17	not	not	PART
inlawrev-21605	1805	18	controlling	control	VERB
inlawrev-21605	1805	19	authority	authority	NOUN
inlawrev-21605	1805	20	that	that	PRON
inlawrev-21605	1805	21	binds	bind	VERB
inlawrev-21605	1805	22	the	the	DET
inlawrev-21605	1805	23	tax	tax	NOUN
inlawrev-21605	1805	24	court	court	NOUN
inlawrev-21605	1805	25	.	.	PUNCT
inlawrev-21605	1806	1	i	i	PRON
inlawrev-21605	1806	2	d.	d.	PROPN
inlawrev-21605	1806	3	516	516	NUM
inlawrev-21605	1806	4	.	.	PUNCT
inlawrev-21605	1807	1	i	i	PRON
inlawrev-21605	1807	2	d.	d.	PROPN
inlawrev-21605	1807	3	517	517	NUM
inlawrev-21605	1807	4	.	.	PUNCT
inlawrev-21605	1808	1	i	i	PRON
inlawrev-21605	1808	2	d.	d.	PROPN
inlawrev-21605	1808	3	518	518	NUM
inlawrev-21605	1808	4	.	.	PUNCT
inlawrev-21605	1809	1	i	i	PRON
inlawrev-21605	1809	2	d.	d.	PROPN
inlawrev-21605	1809	3	at	at	ADP
inlawrev-21605	1809	4	312	312	NUM
inlawrev-21605	1809	5	(	(	PUNCT
inlawrev-21605	1809	6	internal	internal	ADJ
inlawrev-21605	1809	7	quotations	quotation	NOUN
inlawrev-21605	1809	8	omitted	omit	VERB
inlawrev-21605	1809	9	)	)	PUNCT
inlawrev-21605	1809	10	.	.	PUNCT
inlawrev-21605	1810	1	519	519	NUM
inlawrev-21605	1810	2	.	.	PUNCT
inlawrev-21605	1811	1	i	i	PRON
inlawrev-21605	1811	2	d.	d.	PROPN
inlawrev-21605	1811	3	520	520	NUM
inlawrev-21605	1811	4	.	.	PUNCT
inlawrev-21605	1812	1	i	i	PRON
inlawrev-21605	1812	2	d.	d.	PROPN
inlawrev-21605	1812	3	at	at	ADP
inlawrev-21605	1812	4	312	312	NUM
inlawrev-21605	1812	5	-	-	SYM
inlawrev-21605	1812	6	13	13	NUM
inlawrev-21605	1812	7	.	.	PUNCT
inlawrev-21605	1813	1	521	521	NUM
inlawrev-21605	1813	2	.	.	PUNCT
inlawrev-21605	1814	1	i	i	PRON
inlawrev-21605	1814	2	d.	d.	PROPN
inlawrev-21605	1814	3	at	at	ADP
inlawrev-21605	1814	4	313	313	NUM
inlawrev-21605	1814	5	.	.	PUNCT
inlawrev-21605	1815	1	522	522	NUM
inlawrev-21605	1815	2	.	.	PUNCT
inlawrev-21605	1816	1	i	i	PRON
inlawrev-21605	1816	2	d.	d.	PROPN
inlawrev-21605	1816	3	1446	1446	NUM
inlawrev-21605	1816	4	indiana	indiana	PROPN
inlawrev-21605	1816	5	law	law	PROPN
inlawrev-21605	1816	6	review	review	NOUN
inlawrev-21605	1817	1	[	[	X
inlawrev-21605	1817	2	vol	vol	NOUN
inlawrev-21605	1817	3	.	.	PUNCT
inlawrev-21605	1818	1	50:1403	50:1403	NUM
inlawrev-21605	1818	2	revenue	revenue	NOUN
inlawrev-21605	1818	3	.	.	PUNCT
inlawrev-21605	1819	1	—	—	PUNCT
inlawrev-21605	1819	2	the	the	DET
inlawrev-21605	1819	3	university	university	NOUN
inlawrev-21605	1819	4	of	of	ADP
inlawrev-21605	1819	5	phoenix	phoenix	PROPN
inlawrev-21605	1819	6	(	(	PUNCT
inlawrev-21605	1819	7	“	"	PUNCT
inlawrev-21605	1819	8	uopx	uopx	VERB
inlawrev-21605	1819	9	”	"	PUNCT
inlawrev-21605	1819	10	)	)	PUNCT
inlawrev-21605	1819	11	appealed	appeal	VERB
inlawrev-21605	1819	12	the	the	DET
inlawrev-21605	1819	13	departm	departm	NOUN
inlawrev-21605	1819	14	ent’s523	ent’s523	ADJ
inlawrev-21605	1819	15	assessment	assessment	NOUN
inlawrev-21605	1819	16	of	of	ADP
inlawrev-21605	1819	17	agit	agit	ADJ
inlawrev-21605	1819	18	and	and	CCONJ
inlawrev-21605	1819	19	interest	interest	NOUN
inlawrev-21605	1819	20	,	,	PUNCT
inlawrev-21605	1819	21	arguing	argue	VERB
inlawrev-21605	1819	22	the	the	DET
inlawrev-21605	1819	23	department	department	NOUN
inlawrev-21605	1819	24	incorrectly	incorrectly	ADV
inlawrev-21605	1819	25	computed	compute	VERB
inlawrev-21605	1819	26	its	its	PRON
inlawrev-21605	1819	27	alleged	allege	VERB
inlawrev-21605	1819	28	tax	tax	NOUN
inlawrev-21605	1819	29	liability	liability	NOUN
inlawrev-21605	1819	30	by	by	ADP
inlawrev-21605	1819	31	failing	fail	VERB
inlawrev-21605	1819	32	to	to	PART
inlawrev-21605	1819	33	source	source	VERB
inlawrev-21605	1819	34	its	its	PRON
inlawrev-21605	1819	35	online	online	ADJ
inlawrev-21605	1819	36	tuition	tuition	NOUN
inlawrev-21605	1819	37	service	service	NOUN
inlawrev-21605	1819	38	revenue	revenue	NOUN
inlawrev-21605	1819	39	based	base	VERB
inlawrev-21605	1819	40	on	on	ADP
inlawrev-21605	1819	41	the	the	DET
inlawrev-21605	1819	42	costs	cost	NOUN
inlawrev-21605	1819	43	of	of	ADP
inlawrev-21605	1819	44	performance	performance	NOUN
inlawrev-21605	1819	45	test	test	NOUN
inlawrev-21605	1819	46	.	.	PUNCT
inlawrev-21605	1820	1	on	on	ADP
inlawrev-21605	1820	2	october	october	PROPN
inlawrev-21605	1820	3	21	21	NUM
inlawrev-21605	1820	4	,	,	PUNCT
inlawrev-21605	1820	5	2016	2016	NUM
inlawrev-21605	1820	6	,	,	PUNCT
inlawrev-21605	1820	7	the	the	DET
inlawrev-21605	1820	8	department	department	NOUN
inlawrev-21605	1820	9	filed	file	VERB
inlawrev-21605	1820	10	a524	a524	PROPN
inlawrev-21605	1820	11	motion	motion	NOUN
inlawrev-21605	1820	12	asking	ask	VERB
inlawrev-21605	1820	13	the	the	DET
inlawrev-21605	1820	14	tax	tax	NOUN
inlawrev-21605	1820	15	court	court	NOUN
inlawrev-21605	1820	16	to	to	PART
inlawrev-21605	1820	17	bar	bar	VERB
inlawrev-21605	1820	18	or	or	CCONJ
inlawrev-21605	1820	19	reschedule	reschedule	VERB
inlawrev-21605	1820	20	a	a	DET
inlawrev-21605	1820	21	subpoenaed	subpoenaed	NOUN
inlawrev-21605	1820	22	deposition	deposition	NOUN
inlawrev-21605	1820	23	of	of	ADP
inlawrev-21605	1820	24	the	the	DET
inlawrev-21605	1820	25	former	former	ADJ
inlawrev-21605	1820	26	commissioner	commissioner	NOUN
inlawrev-21605	1820	27	of	of	ADP
inlawrev-21605	1820	28	the	the	DET
inlawrev-21605	1820	29	departm	departm	PROPN
inlawrev-21605	1820	30	ent	ent	PROPN
inlawrev-21605	1820	31	,	,	PUNCT
inlawrev-21605	1820	32	m	m	PROPN
inlawrev-21605	1820	33	ichael	ichael	ADJ
inlawrev-21605	1820	34	alley	alley	NOUN
inlawrev-21605	1820	35	,	,	PUNCT
inlawrev-21605	1820	36	but	but	CCONJ
inlawrev-21605	1820	37	the	the	DET
inlawrev-21605	1820	38	tax	tax	NOUN
inlawrev-21605	1820	39	court	court	NOUN
inlawrev-21605	1820	40	quashed	quash	VERB
inlawrev-21605	1820	41	the	the	DET
inlawrev-21605	1820	42	subpoena	subpoena	NOUN
inlawrev-21605	1820	43	.	.	PUNCT
inlawrev-21605	1821	1	“	"	PUNCT
inlawrev-21605	1821	2	on	on	ADP
inlawrev-21605	1821	3	n	n	PRON
inlawrev-21605	1821	4	ovember	ovember	NOUN
inlawrev-21605	1821	5	1	1	NUM
inlawrev-21605	1821	6	,	,	PUNCT
inlawrev-21605	1821	7	2016	2016	NUM
inlawrev-21605	1821	8	,	,	PUNCT
inlawrev-21605	1821	9	uopx	uopx	PROPN
inlawrev-21605	1821	10	sent	send	VERB
inlawrev-21605	1821	11	a	a	DET
inlawrev-21605	1821	12	second	second	ADJ
inlawrev-21605	1821	13	subpoena525	subpoena525	PROPN
inlawrev-21605	1821	14	to	to	ADP
inlawrev-21605	1821	15	m	m	PROPN
inlawrev-21605	1821	16	r.	r.	PROPN
inlawrev-21605	1821	17	alley	alley	PROPN
inlawrev-21605	1821	18	,	,	PUNCT
inlawrev-21605	1821	19	requesting	request	VERB
inlawrev-21605	1821	20	that	that	SCONJ
inlawrev-21605	1821	21	he	he	PRON
inlawrev-21605	1821	22	appear	appear	VERB
inlawrev-21605	1821	23	for	for	ADP
inlawrev-21605	1821	24	a	a	DET
inlawrev-21605	1821	25	deposition	deposition	NOUN
inlawrev-21605	1821	26	on	on	ADP
inlawrev-21605	1821	27	november	november	PROPN
inlawrev-21605	1821	28	29	29	NUM
inlawrev-21605	1821	29	,	,	PUNCT
inlawrev-21605	1821	30	2016	2016	NUM
inlawrev-21605	1821	31	.	.	PUNCT
inlawrev-21605	1821	32	”	"	PUNCT
inlawrev-21605	1822	1	uopx	uopx	PROPN
inlawrev-21605	1822	2	sought	seek	VERB
inlawrev-21605	1822	3	the	the	DET
inlawrev-21605	1822	4	deposition	deposition	NOUN
inlawrev-21605	1822	5	to	to	PART
inlawrev-21605	1822	6	discuss	discuss	VERB
inlawrev-21605	1822	7	,	,	PUNCT
inlawrev-21605	1822	8	among	among	ADP
inlawrev-21605	1822	9	other	other	ADJ
inlawrev-21605	1822	10	topics	topic	NOUN
inlawrev-21605	1822	11	,	,	PUNCT
inlawrev-21605	1822	12	the	the	DET
inlawrev-21605	1822	13	tax526	tax526	PROPN
inlawrev-21605	1822	14	competitiveness	competitiveness	NOUN
inlawrev-21605	1822	15	and	and	CCONJ
inlawrev-21605	1822	16	simplification	simplification	NOUN
inlawrev-21605	1822	17	report	report	NOUN
inlawrev-21605	1822	18	of	of	ADP
inlawrev-21605	1822	19	september	september	PROPN
inlawrev-21605	1822	20	2014	2014	NUM
inlawrev-21605	1822	21	(	(	PUNCT
inlawrev-21605	1822	22	the	the	DET
inlawrev-21605	1822	23	“	"	PUNCT
inlawrev-21605	1822	24	report	report	NOUN
inlawrev-21605	1822	25	”	"	PUNCT
inlawrev-21605	1822	26	)	)	PUNCT
inlawrev-21605	1822	27	,	,	PUNCT
inlawrev-21605	1822	28	m	m	PROPN
inlawrev-21605	1822	29	r.	r.	PROPN
inlawrev-21605	1822	30	alley	alley	PROPN
inlawrev-21605	1822	31	’s	’s	PART
inlawrev-21605	1822	32	presentation	presentation	NOUN
inlawrev-21605	1822	33	on	on	ADP
inlawrev-21605	1822	34	the	the	DET
inlawrev-21605	1822	35	report	report	NOUN
inlawrev-21605	1822	36	,	,	PUNCT
inlawrev-21605	1822	37	section	section	NOUN
inlawrev-21605	1822	38	14	14	NUM
inlawrev-21605	1822	39	of	of	ADP
inlawrev-21605	1822	40	house	house	PROPN
inlawrev-21605	1822	41	bill	bill	PROPN
inlawrev-21605	1822	42	1349	1349	NUM
inlawrev-21605	1822	43	,	,	PUNCT
inlawrev-21605	1822	44	and	and	CCONJ
inlawrev-21605	1822	45	the	the	DET
inlawrev-21605	1822	46	department	department	NOUN
inlawrev-21605	1822	47	’s	’s	PART
inlawrev-21605	1822	48	position	position	NOUN
inlawrev-21605	1822	49	on	on	ADP
inlawrev-21605	1822	50	costs	cost	NOUN
inlawrev-21605	1822	51	of	of	ADP
inlawrev-21605	1822	52	performance	performance	NOUN
inlawrev-21605	1822	53	sourcing	sourcing	NOUN
inlawrev-21605	1822	54	.	.	PUNCT
inlawrev-21605	1823	1	on	on	ADP
inlawrev-21605	1823	2	november	november	PROPN
inlawrev-21605	1823	3	10,527	10,527	NUM
inlawrev-21605	1823	4	2016	2016	NUM
inlawrev-21605	1823	5	,	,	PUNCT
inlawrev-21605	1823	6	the	the	DET
inlawrev-21605	1823	7	department	department	NOUN
inlawrev-21605	1823	8	filed	file	VERB
inlawrev-21605	1823	9	its	its	PRON
inlawrev-21605	1823	10	verified	verified	ADJ
inlawrev-21605	1823	11	m	m	NOUN
inlawrev-21605	1823	12	otion	otion	NOUN
inlawrev-21605	1823	13	for	for	ADP
inlawrev-21605	1823	14	protective	protective	ADJ
inlawrev-21605	1823	15	order	order	NOUN
inlawrev-21605	1823	16	,	,	PUNCT
inlawrev-21605	1823	17	claiming	claim	VERB
inlawrev-21605	1823	18	the	the	DET
inlawrev-21605	1823	19	protective	protective	ADJ
inlawrev-21605	1823	20	order	order	NOUN
inlawrev-21605	1823	21	would	would	AUX
inlawrev-21605	1823	22	“	"	PUNCT
inlawrev-21605	1823	23	shield	shield	VERB
inlawrev-21605	1823	24	m	m	PROPN
inlawrev-21605	1823	25	r.	r.	PROPN
inlawrev-21605	1823	26	alley	alley	PROPN
inlawrev-21605	1823	27	from	from	ADP
inlawrev-21605	1823	28	annoyance	annoyance	NOUN
inlawrev-21605	1823	29	,	,	PUNCT
inlawrev-21605	1823	30	oppression	oppression	NOUN
inlawrev-21605	1823	31	,	,	PUNCT
inlawrev-21605	1823	32	and	and	CCONJ
inlawrev-21605	1823	33	the	the	DET
inlawrev-21605	1823	34	undue	undue	ADJ
inlawrev-21605	1823	35	burden	burden	NOUN
inlawrev-21605	1823	36	and	and	CCONJ
inlawrev-21605	1823	37	expense	expense	NOUN
inlawrev-21605	1823	38	of	of	ADP
inlawrev-21605	1823	39	the	the	DET
inlawrev-21605	1823	40	deposition	deposition	NOUN
inlawrev-21605	1823	41	because	because	SCONJ
inlawrev-21605	1823	42	uopx	uopx	ADJ
inlawrev-21605	1823	43	seeks	seek	VERB
inlawrev-21605	1823	44	information	information	NOUN
inlawrev-21605	1823	45	not	not	PART
inlawrev-21605	1823	46	relevant	relevant	ADJ
inlawrev-21605	1823	47	to	to	ADP
inlawrev-21605	1823	48	the	the	DET
inlawrev-21605	1823	49	issues	issue	NOUN
inlawrev-21605	1823	50	in	in	ADP
inlawrev-21605	1823	51	this	this	DET
inlawrev-21605	1823	52	case	case	NOUN
inlawrev-21605	1823	53	.	.	PUNCT
inlawrev-21605	1823	54	”	"	PUNCT
inlawrev-21605	1824	1	m	m	VERB
inlawrev-21605	1824	2	oreover	oreover	ADJ
inlawrev-21605	1824	3	,	,	PUNCT
inlawrev-21605	1824	4	the	the	DET
inlawrev-21605	1824	5	department	department	NOUN
inlawrev-21605	1824	6	argued	argue	VERB
inlawrev-21605	1824	7	the528	the528	PROPN
inlawrev-21605	1824	8	protective	protective	ADJ
inlawrev-21605	1824	9	order	order	NOUN
inlawrev-21605	1824	10	was	be	AUX
inlawrev-21605	1824	11	merited	merit	VERB
inlawrev-21605	1824	12	because	because	SCONJ
inlawrev-21605	1824	13	uopx	uopx	PROPN
inlawrev-21605	1824	14	had	have	AUX
inlawrev-21605	1824	15	“	"	PUNCT
inlawrev-21605	1824	16	already	already	ADV
inlawrev-21605	1824	17	deposed	depose	VERB
inlawrev-21605	1824	18	three	three	NUM
inlawrev-21605	1824	19	other	other	ADJ
inlawrev-21605	1824	20	competent	competent	ADJ
inlawrev-21605	1824	21	witnesses	witness	NOUN
inlawrev-21605	1824	22	,	,	PUNCT
inlawrev-21605	1824	23	obtained	obtain	VERB
inlawrev-21605	1824	24	testimony	testimony	NOUN
inlawrev-21605	1824	25	on	on	ADP
inlawrev-21605	1824	26	the	the	DET
inlawrev-21605	1824	27	deposition	deposition	NOUN
inlawrev-21605	1824	28	topics	topic	NOUN
inlawrev-21605	1824	29	,	,	PUNCT
inlawrev-21605	1824	30	and	and	CCONJ
inlawrev-21605	1824	31	admitted	admit	VERB
inlawrev-21605	1824	32	it	it	PRON
inlawrev-21605	1824	33	would	would	AUX
inlawrev-21605	1824	34	not	not	PART
inlawrev-21605	1824	35	question	question	VERB
inlawrev-21605	1824	36	m	m	PROPN
inlawrev-21605	1824	37	r.	r.	NOUN
inlawrev-21605	1824	38	alley	alley	PROPN
inlawrev-21605	1824	39	about	about	ADP
inlawrev-21605	1824	40	the	the	DET
inlawrev-21605	1824	41	actual	actual	ADJ
inlawrev-21605	1824	42	issues	issue	NOUN
inlawrev-21605	1824	43	in	in	ADP
inlawrev-21605	1824	44	this	this	DET
inlawrev-21605	1824	45	case	case	NOUN
inlawrev-21605	1824	46	.	.	PUNCT
inlawrev-21605	1825	1	”529	”529	PUNCT
inlawrev-21605	1826	1	the	the	DET
inlawrev-21605	1826	2	tax	tax	NOUN
inlawrev-21605	1826	3	c	c	PROPN
inlawrev-21605	1826	4	ourt	ourt	PROPN
inlawrev-21605	1826	5	explained	explain	VERB
inlawrev-21605	1826	6	one	one	NUM
inlawrev-21605	1826	7	of	of	ADP
inlawrev-21605	1826	8	the	the	DET
inlawrev-21605	1826	9	issues	issue	NOUN
inlawrev-21605	1826	10	raised	raise	VERB
inlawrev-21605	1826	11	in	in	ADP
inlawrev-21605	1826	12	uopx	uopx	PROPN
inlawrev-21605	1826	13	’s	’s	PART
inlawrev-21605	1826	14	petition	petition	NOUN
inlawrev-21605	1826	15	was	be	AUX
inlawrev-21605	1826	16	whether	whether	SCONJ
inlawrev-21605	1826	17	,	,	PUNCT
inlawrev-21605	1826	18	with	with	ADP
inlawrev-21605	1826	19	respect	respect	NOUN
inlawrev-21605	1826	20	to	to	ADP
inlawrev-21605	1826	21	sourcing	source	VERB
inlawrev-21605	1826	22	online	online	ADJ
inlawrev-21605	1826	23	tuition	tuition	NOUN
inlawrev-21605	1826	24	service	service	NOUN
inlawrev-21605	1826	25	revenue	revenue	NOUN
inlawrev-21605	1826	26	,	,	PUNCT
inlawrev-21605	1826	27	indiana	indiana	PROPN
inlawrev-21605	1826	28	code	code	PROPN
inlawrev-21605	1826	29	section	section	NOUN
inlawrev-21605	1826	30	6	6	NUM
inlawrev-21605	1826	31	-	-	SYM
inlawrev-21605	1826	32	3	3	NUM
inlawrev-21605	1826	33	-	-	PUNCT
inlawrev-21605	1826	34	2	2	NUM
inlawrev-21605	1826	35	-	-	SYM
inlawrev-21605	1826	36	2	2	NUM
inlawrev-21605	1826	37	“	"	PUNCT
inlawrev-21605	1826	38	allowed	allow	VERB
inlawrev-21605	1826	39	for	for	ADP
inlawrev-21605	1826	40	the	the	DET
inlawrev-21605	1826	41	use	use	NOUN
inlawrev-21605	1826	42	of	of	ADP
inlawrev-21605	1826	43	a	a	DET
inlawrev-21605	1826	44	market	market	NOUN
inlawrev-21605	1826	45	or	or	CCONJ
inlawrev-21605	1826	46	customer	customer	NOUN
inlawrev-21605	1826	47	-	-	PUNCT
inlawrev-21605	1826	48	based	base	VERB
inlawrev-21605	1826	49	sourcing	sourcing	NOUN
inlawrev-21605	1826	50	test	test	NOUN
inlawrev-21605	1826	51	or	or	CCONJ
inlawrev-21605	1826	52	mandated	mandate	VERB
inlawrev-21605	1826	53	the	the	DET
inlawrev-21605	1826	54	use	use	NOUN
inlawrev-21605	1826	55	of	of	ADP
inlawrev-21605	1826	56	the	the	DET
inlawrev-21605	1826	57	costs	cost	NOUN
inlawrev-21605	1826	58	of	of	ADP
inlawrev-21605	1826	59	performance	performance	NOUN
inlawrev-21605	1826	60	test	test	NOUN
inlawrev-21605	1826	61	alone	alone	ADV
inlawrev-21605	1826	62	.	.	PUNCT
inlawrev-21605	1826	63	”	"	PUNCT
inlawrev-21605	1827	1	the	the	DET
inlawrev-21605	1827	2	tax	tax	NOUN
inlawrev-21605	1827	3	court530	court530	PROPN
inlawrev-21605	1827	4	determined	determine	VERB
inlawrev-21605	1827	5	,	,	PUNCT
inlawrev-21605	1827	6	although	although	SCONJ
inlawrev-21605	1827	7	m	m	PROPN
inlawrev-21605	1827	8	r.	r.	NOUN
inlawrev-21605	1827	9	a	a	DET
inlawrev-21605	1827	10	lley	lley	NOUN
inlawrev-21605	1827	11	was	be	AUX
inlawrev-21605	1827	12	not	not	PART
inlawrev-21605	1827	13	the	the	DET
inlawrev-21605	1827	14	commissioner	commissioner	NOUN
inlawrev-21605	1827	15	during	during	ADP
inlawrev-21605	1827	16	the	the	DET
inlawrev-21605	1827	17	relevant	relevant	ADJ
inlawrev-21605	1827	18	period	period	NOUN
inlawrev-21605	1827	19	,	,	PUNCT
inlawrev-21605	1827	20	the	the	DET
inlawrev-21605	1827	21	report	report	NOUN
inlawrev-21605	1827	22	,	,	PUNCT
inlawrev-21605	1827	23	m	m	PROPN
inlawrev-21605	1827	24	r.	r.	PROPN
inlawrev-21605	1827	25	alley	alley	PROPN
inlawrev-21605	1827	26	’s	’s	PART
inlawrev-21605	1827	27	presentation	presentation	NOUN
inlawrev-21605	1827	28	,	,	PUNCT
inlawrev-21605	1827	29	and	and	CCONJ
inlawrev-21605	1827	30	h	h	PROPN
inlawrev-21605	1827	31	ouse	ouse	PROPN
inlawrev-21605	1827	32	bill	bill	PROPN
inlawrev-21605	1827	33	1349	1349	NUM
inlawrev-21605	1827	34	contained	contain	VERB
inlawrev-21605	1827	35	information	information	NOUN
inlawrev-21605	1827	36	about	about	ADP
inlawrev-21605	1827	37	both	both	PRON
inlawrev-21605	1827	38	of	of	ADP
inlawrev-21605	1827	39	the	the	DET
inlawrev-21605	1827	40	tests	test	NOUN
inlawrev-21605	1827	41	.	.	PUNCT
inlawrev-21605	1828	1	therefore	therefore	ADV
inlawrev-21605	1828	2	,	,	PUNCT
inlawrev-21605	1828	3	the	the	DET
inlawrev-21605	1828	4	t	t	NOUN
inlawrev-21605	1828	5	ax	ax	NOUN
inlawrev-21605	1828	6	court	court	NOUN
inlawrev-21605	1828	7	held	hold	VERB
inlawrev-21605	1828	8	the531	the531	PROPN
inlawrev-21605	1828	9	deposition	deposition	NOUN
inlawrev-21605	1828	10	topics	topic	NOUN
inlawrev-21605	1828	11	were	be	AUX
inlawrev-21605	1828	12	relevant	relevant	ADJ
inlawrev-21605	1828	13	to	to	ADP
inlawrev-21605	1828	14	the	the	DET
inlawrev-21605	1828	15	subject	subject	ADJ
inlawrev-21605	1828	16	matter	matter	NOUN
inlawrev-21605	1828	17	in	in	ADP
inlawrev-21605	1828	18	the	the	DET
inlawrev-21605	1828	19	case	case	NOUN
inlawrev-21605	1828	20	.	.	PUNCT
inlawrev-21605	1829	1	furthermore,532	furthermore,532	VERB
inlawrev-21605	1829	2	the	the	DET
inlawrev-21605	1829	3	tax	tax	NOUN
inlawrev-21605	1829	4	court	court	NOUN
inlawrev-21605	1829	5	determined	determine	VERB
inlawrev-21605	1829	6	it	it	PRON
inlawrev-21605	1829	7	was	be	AUX
inlawrev-21605	1829	8	reasonable	reasonable	ADJ
inlawrev-21605	1829	9	to	to	PART
inlawrev-21605	1829	10	believe	believe	VERB
inlawrev-21605	1829	11	that	that	SCONJ
inlawrev-21605	1829	12	m	m	PROPN
inlawrev-21605	1829	13	r.	r.	PROPN
inlawrev-21605	1829	14	alley	alley	PROPN
inlawrev-21605	1829	15	,	,	PUNCT
inlawrev-21605	1829	16	a	a	DET
inlawrev-21605	1829	17	former	former	ADJ
inlawrev-21605	1829	18	commissioner	commissioner	NOUN
inlawrev-21605	1829	19	,	,	PUNCT
inlawrev-21605	1829	20	could	could	AUX
inlawrev-21605	1829	21	provide	provide	VERB
inlawrev-21605	1829	22	additional	additional	ADJ
inlawrev-21605	1829	23	information	information	NOUN
inlawrev-21605	1829	24	on	on	ADP
inlawrev-21605	1829	25	the	the	DET
inlawrev-21605	1829	26	deposition	deposition	NOUN
inlawrev-21605	1829	27	topics	topic	NOUN
inlawrev-21605	1829	28	,	,	PUNCT
inlawrev-21605	1829	29	explaining	explain	VERB
inlawrev-21605	1829	30	that	that	SCONJ
inlawrev-21605	1829	31	although	although	SCONJ
inlawrev-21605	1829	32	high	high	ADJ
inlawrev-21605	1829	33	-	-	PUNCT
inlawrev-21605	1829	34	ranking	rank	VERB
inlawrev-21605	1829	35	government	government	NOUN
inlawrev-21605	1829	36	officials	official	NOUN
inlawrev-21605	1829	37	should	should	AUX
inlawrev-21605	1829	38	not	not	PART
inlawrev-21605	1829	39	ordinarily	ordinarily	ADV
inlawrev-21605	1829	40	be	be	AUX
inlawrev-21605	1829	41	com	com	NOUN
inlawrev-21605	1829	42	pelled	pelle	VERB
inlawrev-21605	1829	43	to	to	PART
inlawrev-21605	1829	44	testify	testify	VERB
inlawrev-21605	1829	45	,	,	PUNCT
inlawrev-21605	1829	46	this	this	DET
inlawrev-21605	1829	47	precedent	precedent	NOUN
inlawrev-21605	1829	48	was	be	AUX
inlawrev-21605	1829	49	not	not	PART
inlawrev-21605	1829	50	relevant	relevant	ADJ
inlawrev-21605	1829	51	here	here	ADV
inlawrev-21605	1829	52	because	because	SCONJ
inlawrev-21605	1829	53	m	m	PROPN
inlawrev-21605	1829	54	r.	r.	PROPN
inlawrev-21605	1829	55	alley	alley	PROPN
inlawrev-21605	1829	56	523	523	NUM
inlawrev-21605	1829	57	.	.	PUNCT
inlawrev-21605	1830	1	64	64	NUM
inlawrev-21605	1830	2	n.e.3d	n.e.3d	NUM
inlawrev-21605	1830	3	1271	1271	NUM
inlawrev-21605	1830	4	(	(	PUNCT
inlawrev-21605	1830	5	ind	ind	NOUN
inlawrev-21605	1830	6	.	.	PUNCT
inlawrev-21605	1831	1	t.c	t.c	PROPN
inlawrev-21605	1831	2	.	.	PROPN
inlawrev-21605	1831	3	2016	2016	NUM
inlawrev-21605	1831	4	)	)	PUNCT
inlawrev-21605	1831	5	.	.	PUNCT
inlawrev-21605	1832	1	the	the	DET
inlawrev-21605	1832	2	trial	trial	NOUN
inlawrev-21605	1832	3	on	on	ADP
inlawrev-21605	1832	4	this	this	DET
inlawrev-21605	1832	5	matter	matter	NOUN
inlawrev-21605	1832	6	was	be	AUX
inlawrev-21605	1832	7	held	hold	VERB
inlawrev-21605	1832	8	on	on	ADP
inlawrev-21605	1832	9	february	february	PROPN
inlawrev-21605	1832	10	28	28	NUM
inlawrev-21605	1832	11	and	and	CCONJ
inlawrev-21605	1832	12	march	march	PROPN
inlawrev-21605	1832	13	1	1	NUM
inlawrev-21605	1832	14	,	,	PUNCT
inlawrev-21605	1832	15	2017	2017	NUM
inlawrev-21605	1832	16	.	.	PUNCT
inlawrev-21605	1833	1	chronological	chronological	ADJ
inlawrev-21605	1833	2	case	case	NOUN
inlawrev-21605	1833	3	summary	summary	NOUN
inlawrev-21605	1833	4	,	,	PUNCT
inlawrev-21605	1833	5	univ	univ	PROPN
inlawrev-21605	1833	6	.	.	PROPN
inlawrev-21605	1833	7	of	of	ADP
inlawrev-21605	1833	8	phoenix	phoenix	PROPN
inlawrev-21605	1833	9	,	,	PUNCT
inlawrev-21605	1833	10	inc	inc	PROPN
inlawrev-21605	1833	11	.	.	PROPN
inlawrev-21605	1833	12	,	,	PUNCT
inlawrev-21605	1833	13	64	64	NUM
inlawrev-21605	1833	14	n.e.3d	n.e.3d	NUM
inlawrev-21605	1833	15	1271	1271	NUM
inlawrev-21605	1833	16	,	,	PUNCT
inlawrev-21605	1833	17	https://publicaccess.courts.in.gov/docket/search/detail?casenumber=49t10-1411-ta-00065	https://publicaccess.courts.in.gov/docket/search/detail?casenumber=49t10-1411-ta-00065	PROPN
inlawrev-21605	1834	1	[	[	X
inlawrev-21605	1834	2	https://perma.cc/5jsl-q2q3	https://perma.cc/5jsl-q2q3	X
inlawrev-21605	1834	3	]	]	X
inlawrev-21605	1834	4	(	(	PUNCT
inlawrev-21605	1834	5	last	last	ADJ
inlawrev-21605	1834	6	visited	visit	VERB
inlawrev-21605	1834	7	may	may	PROPN
inlawrev-21605	1834	8	18	18	NUM
inlawrev-21605	1834	9	,	,	PUNCT
inlawrev-21605	1834	10	2017	2017	NUM
inlawrev-21605	1834	11	)	)	PUNCT
inlawrev-21605	1834	12	.	.	PUNCT
inlawrev-21605	1835	1	524	524	NUM
inlawrev-21605	1835	2	.	.	PUNCT
inlawrev-21605	1836	1	i	i	PRON
inlawrev-21605	1836	2	d.	d.	PROPN
inlawrev-21605	1836	3	at	at	ADP
inlawrev-21605	1836	4	1272	1272	NUM
inlawrev-21605	1836	5	.	.	PUNCT
inlawrev-21605	1837	1	525	525	NUM
inlawrev-21605	1837	2	.	.	PUNCT
inlawrev-21605	1838	1	i	i	PRON
inlawrev-21605	1838	2	d.	d.	VERB
inlawrev-21605	1838	3	the	the	DET
inlawrev-21605	1838	4	tax	tax	NOUN
inlawrev-21605	1838	5	court	court	NOUN
inlawrev-21605	1838	6	however	however	ADV
inlawrev-21605	1838	7	“	"	PUNCT
inlawrev-21605	1838	8	advised	advise	VERB
inlawrev-21605	1838	9	the	the	DET
inlawrev-21605	1838	10	parties	party	NOUN
inlawrev-21605	1838	11	that	that	PRON
inlawrev-21605	1838	12	uopx	uopx	VERB
inlawrev-21605	1838	13	could	could	AUX
inlawrev-21605	1838	14	depose	depose	VERB
inlawrev-21605	1838	15	mr	mr	PROPN
inlawrev-21605	1838	16	.	.	PROPN
inlawrev-21605	1838	17	alley	alley	PROPN
inlawrev-21605	1838	18	at	at	ADP
inlawrev-21605	1838	19	a	a	DET
inlawrev-21605	1838	20	later	later	ADJ
inlawrev-21605	1838	21	date	date	NOUN
inlawrev-21605	1838	22	.	.	PUNCT
inlawrev-21605	1838	23	”	"	PUNCT
inlawrev-21605	1839	1	i	i	PRON
inlawrev-21605	1839	2	d.	d.	PROPN
inlawrev-21605	1839	3	526	526	NUM
inlawrev-21605	1839	4	.	.	PUNCT
inlawrev-21605	1840	1	i	i	PRON
inlawrev-21605	1840	2	d.	d.	PROPN
inlawrev-21605	1840	3	527	527	NUM
inlawrev-21605	1840	4	.	.	PUNCT
inlawrev-21605	1841	1	i	i	PRON
inlawrev-21605	1841	2	d.	d.	PROPN
inlawrev-21605	1841	3	528	528	NUM
inlawrev-21605	1841	4	.	.	PUNCT
inlawrev-21605	1842	1	i	i	PRON
inlawrev-21605	1842	2	d.	d.	PROPN
inlawrev-21605	1842	3	at	at	ADP
inlawrev-21605	1842	4	1273	1273	NUM
inlawrev-21605	1842	5	.	.	PUNCT
inlawrev-21605	1843	1	529	529	NUM
inlawrev-21605	1843	2	.	.	PUNCT
inlawrev-21605	1844	1	i	i	PRON
inlawrev-21605	1844	2	d.	d.	PROPN
inlawrev-21605	1844	3	530	530	NUM
inlawrev-21605	1844	4	.	.	PUNCT
inlawrev-21605	1845	1	i	i	PRON
inlawrev-21605	1845	2	d.	d.	PROPN
inlawrev-21605	1845	3	531	531	NUM
inlawrev-21605	1845	4	.	.	PUNCT
inlawrev-21605	1846	1	i	i	PRON
inlawrev-21605	1846	2	d.	d.	PROPN
inlawrev-21605	1846	3	at	at	ADP
inlawrev-21605	1846	4	1274	1274	NUM
inlawrev-21605	1846	5	.	.	PUNCT
inlawrev-21605	1847	1	532	532	NUM
inlawrev-21605	1847	2	.	.	PUNCT
inlawrev-21605	1848	1	i	i	PRON
inlawrev-21605	1848	2	d.	d.	PROPN
inlawrev-21605	1848	3	2017	2017	NUM
inlawrev-21605	1848	4	]	]	PUNCT
inlawrev-21605	1849	1	taxation	taxation	NOUN
inlawrev-21605	1849	2	1447	1447	NUM
inlawrev-21605	1849	3	was	be	AUX
inlawrev-21605	1849	4	no	no	ADV
inlawrev-21605	1849	5	longer	long	ADV
inlawrev-21605	1849	6	the	the	DET
inlawrev-21605	1849	7	commissioner	commissioner	NOUN
inlawrev-21605	1849	8	.	.	PUNCT
inlawrev-21605	1850	1	for	for	ADP
inlawrev-21605	1850	2	those	those	DET
inlawrev-21605	1850	3	reasons	reason	NOUN
inlawrev-21605	1850	4	,	,	PUNCT
inlawrev-21605	1850	5	the	the	DET
inlawrev-21605	1850	6	tax	tax	NOUN
inlawrev-21605	1850	7	court	court	NOUN
inlawrev-21605	1850	8	denied	deny	VERB
inlawrev-21605	1850	9	the533	the533	PROPN
inlawrev-21605	1850	10	department	department	NOUN
inlawrev-21605	1850	11	’s	’s	PART
inlawrev-21605	1850	12	motion	motion	NOUN
inlawrev-21605	1850	13	for	for	ADP
inlawrev-21605	1850	14	a	a	DET
inlawrev-21605	1850	15	protective	protective	ADJ
inlawrev-21605	1850	16	order.534	order.534	PROPN
inlawrev-21605	1850	17	d.	d.	PROPN
inlawrev-21605	1850	18	individual	individual	ADJ
inlawrev-21605	1850	19	income	income	NOUN
inlawrev-21605	1850	20	tax	tax	NOUN
inlawrev-21605	1850	21	1	1	X
inlawrev-21605	1850	22	.	.	PUNCT
inlawrev-21605	1851	1	popovich	popovich	PROPN
inlawrev-21605	1851	2	v.	v.	PROPN
inlawrev-21605	1851	3	indiana	indiana	PROPN
inlawrev-21605	1851	4	department	department	PROPN
inlawrev-21605	1851	5	of	of	ADP
inlawrev-21605	1851	6	state	state	PROPN
inlawrev-21605	1851	7	revenue	revenue	NOUN
inlawrev-21605	1851	8	:	:	PUNCT
inlawrev-21605	1851	9	order	order	NOUN
inlawrev-21605	1851	10	on	on	ADP
inlawrev-21605	1851	11	request	request	NOUN
inlawrev-21605	1851	12	for	for	ADP
inlawrev-21605	1851	13	e	e	NOUN
inlawrev-21605	1851	14	xpenses	xpense	NOUN
inlawrev-21605	1851	15	related	relate	VERB
inlawrev-21605	1851	16	to	to	ADP
inlawrev-21605	1851	17	popovich	popovich	PROPN
inlawrev-21605	1851	18	’s	’s	PART
inlawrev-21605	1851	19	first	first	PROPN
inlawrev-21605	1851	20	m	m	PROPN
inlawrev-21605	1851	21	otion	otion	NOUN
inlawrev-21605	1851	22	to	to	PART
inlawrev-21605	1851	23	compel	compel	VERB
inlawrev-21605	1851	24	.	.	PUNCT
inlawrev-21605	1852	1	—	—	PUNCT
inlawrev-21605	1852	2	on	on	ADP
inlawrev-21605	1852	3	february	february	PROPN
inlawrev-21605	1852	4	20,535	20,535	NUM
inlawrev-21605	1852	5	2012	2012	NUM
inlawrev-21605	1852	6	,	,	PUNCT
inlawrev-21605	1852	7	ten	ten	NUM
inlawrev-21605	1852	8	days	day	NOUN
inlawrev-21605	1852	9	before	before	SCONJ
inlawrev-21605	1852	10	the	the	DET
inlawrev-21605	1852	11	hearing	hearing	NOUN
inlawrev-21605	1852	12	on	on	ADP
inlawrev-21605	1852	13	popovich	popovich	PROPN
inlawrev-21605	1852	14	’s	’s	PART
inlawrev-21605	1852	15	first	first	ADJ
inlawrev-21605	1852	16	motion	motion	NOUN
inlawrev-21605	1852	17	to	to	PART
inlawrev-21605	1852	18	compel	compel	VERB
inlawrev-21605	1852	19	,	,	PUNCT
inlawrev-21605	1852	20	the	the	DET
inlawrev-21605	1852	21	indiana	indiana	PROPN
inlawrev-21605	1852	22	tax	tax	PROPN
inlawrev-21605	1852	23	court	court	NOUN
inlawrev-21605	1852	24	ordered	order	VERB
inlawrev-21605	1852	25	the	the	DET
inlawrev-21605	1852	26	department	department	NOUN
inlawrev-21605	1852	27	to	to	PART
inlawrev-21605	1852	28	provide	provide	VERB
inlawrev-21605	1852	29	“	"	PUNCT
inlawrev-21605	1852	30	a	a	DET
inlawrev-21605	1852	31	discrete	discrete	ADJ
inlawrev-21605	1852	32	and	and	CCONJ
inlawrev-21605	1852	33	numbered	numbered	ADJ
inlawrev-21605	1852	34	list	list	NOUN
inlawrev-21605	1852	35	of	of	ADP
inlawrev-21605	1852	36	each	each	DET
inlawrev-21605	1852	37	item	item	NOUN
inlawrev-21605	1852	38	it	it	PRON
inlawrev-21605	1852	39	sought	seek	VERB
inlawrev-21605	1852	40	to	to	PART
inlawrev-21605	1852	41	be	be	AUX
inlawrev-21605	1852	42	protected	protect	VERB
inlawrev-21605	1852	43	from	from	ADP
inlawrev-21605	1852	44	discovery	discovery	NOUN
inlawrev-21605	1852	45	.	.	PUNCT
inlawrev-21605	1852	46	”	"	PUNCT
inlawrev-21605	1853	1	the	the	DET
inlawrev-21605	1853	2	department536	department536	NOUN
inlawrev-21605	1853	3	raised	raise	VERB
inlawrev-21605	1853	4	“	"	PUNCT
inlawrev-21605	1853	5	about	about	ADV
inlawrev-21605	1853	6	418	418	NUM
inlawrev-21605	1853	7	separate	separate	ADJ
inlawrev-21605	1853	8	objections	objection	NOUN
inlawrev-21605	1853	9	to	to	ADP
inlawrev-21605	1853	10	nearly	nearly	ADV
inlawrev-21605	1853	11	all	all	PRON
inlawrev-21605	1853	12	of	of	ADP
inlawrev-21605	1853	13	popovich	popovich	PROPN
inlawrev-21605	1853	14	’s	’s	PART
inlawrev-21605	1853	15	interrogatories	interrogatory	NOUN
inlawrev-21605	1853	16	and	and	CCONJ
inlawrev-21605	1853	17	requests	request	NOUN
inlawrev-21605	1853	18	for	for	ADP
inlawrev-21605	1853	19	production	production	NOUN
inlawrev-21605	1853	20	.	.	PUNCT
inlawrev-21605	1853	21	”	"	PUNCT
inlawrev-21605	1854	1	the	the	DET
inlawrev-21605	1854	2	department	department	NOUN
inlawrev-21605	1854	3	claimed	claim	VERB
inlawrev-21605	1854	4	“	"	PUNCT
inlawrev-21605	1854	5	popovich	popovich	PROPN
inlawrev-21605	1854	6	’s	’s	PART
inlawrev-21605	1854	7	discovery537	discovery537	PROPN
inlawrev-21605	1854	8	requests	request	NOUN
inlawrev-21605	1854	9	were	be	AUX
inlawrev-21605	1854	10	not	not	PART
inlawrev-21605	1854	11	relevant	relevant	ADJ
inlawrev-21605	1854	12	”	"	PUNCT
inlawrev-21605	1854	13	;	;	PUNCT
inlawrev-21605	1854	14	“	"	PUNCT
inlawrev-21605	1854	15	violated	violate	VERB
inlawrev-21605	1854	16	both	both	CCONJ
inlawrev-21605	1854	17	the	the	DET
inlawrev-21605	1854	18	deliberative	deliberative	ADJ
inlawrev-21605	1854	19	process	process	NOUN
inlawrev-21605	1854	20	privilege	privilege	NOUN
inlawrev-21605	1854	21	and	and	CCONJ
inlawrev-21605	1854	22	the	the	DET
inlawrev-21605	1854	23	general	general	ADJ
inlawrev-21605	1854	24	bar	bar	NOUN
inlawrev-21605	1854	25	against	against	ADP
inlawrev-21605	1854	26	probing	probe	VERB
inlawrev-21605	1854	27	the	the	DET
inlawrev-21605	1854	28	mental	mental	ADJ
inlawrev-21605	1854	29	processes	process	NOUN
inlawrev-21605	1854	30	of	of	ADP
inlawrev-21605	1854	31	administrative	administrative	ADJ
inlawrev-21605	1854	32	decisionmakers	decisionmaker	NOUN
inlawrev-21605	1854	33	”	"	PUNCT
inlawrev-21605	1854	34	;	;	PUNCT
inlawrev-21605	1854	35	“	"	PUNCT
inlawrev-21605	1854	36	violated	violate	VERB
inlawrev-21605	1854	37	the	the	DET
inlawrev-21605	1854	38	work	work	NOUN
inlawrev-21605	1854	39	-	-	PUNCT
inlawrev-21605	1854	40	product	product	NOUN
inlawrev-21605	1854	41	and	and	CCONJ
inlawrev-21605	1854	42	attorney	attorney	NOUN
inlawrev-21605	1854	43	-	-	PUNCT
inlawrev-21605	1854	44	client	client	NOUN
inlawrev-21605	1854	45	privileges	privilege	NOUN
inlawrev-21605	1854	46	”	"	PUNCT
inlawrev-21605	1854	47	;	;	PUNCT
inlawrev-21605	1854	48	and	and	CCONJ
inlawrev-21605	1854	49	“	"	PUNCT
inlawrev-21605	1854	50	were	be	AUX
inlawrev-21605	1854	51	oppressive	oppressive	ADJ
inlawrev-21605	1854	52	,	,	PUNCT
inlawrev-21605	1854	53	ambiguous	ambiguous	ADJ
inlawrev-21605	1854	54	,	,	PUNCT
inlawrev-21605	1854	55	and	and	CCONJ
inlawrev-21605	1854	56	unduly	unduly	ADV
inlawrev-21605	1854	57	burdensome	burdensome	ADJ
inlawrev-21605	1854	58	;	;	PUNCT
inlawrev-21605	1854	59	contained	contain	VERB
inlawrev-21605	1854	60	compound	compound	NOUN
inlawrev-21605	1854	61	questions	question	NOUN
inlawrev-21605	1854	62	;	;	PUNCT
inlawrev-21605	1854	63	posed	pose	VERB
inlawrev-21605	1854	64	hypothetical	hypothetical	ADJ
inlawrev-21605	1854	65	questions	question	NOUN
inlawrev-21605	1854	66	;	;	PUNCT
inlawrev-21605	1854	67	and	and	CCONJ
inlawrev-21605	1854	68	improperly	improperly	ADV
inlawrev-21605	1854	69	sought	seek	VERB
inlawrev-21605	1854	70	legal	legal	ADJ
inlawrev-21605	1854	71	conclusions	conclusion	NOUN
inlawrev-21605	1854	72	.	.	PUNCT
inlawrev-21605	1854	73	”	"	PUNCT
inlawrev-21605	1855	1	o	o	NOUN
inlawrev-21605	1855	2	n538	n538	NUM
inlawrev-21605	1855	3	april	april	PROPN
inlawrev-21605	1855	4	24	24	NUM
inlawrev-21605	1855	5	,	,	PUNCT
inlawrev-21605	1855	6	2014	2014	NUM
inlawrev-21605	1855	7	,	,	PUNCT
inlawrev-21605	1855	8	the	the	DET
inlawrev-21605	1855	9	tax	tax	NOUN
inlawrev-21605	1855	10	court	court	NOUN
inlawrev-21605	1855	11	rejected	reject	VERB
inlawrev-21605	1855	12	all	all	PRON
inlawrev-21605	1855	13	of	of	ADP
inlawrev-21605	1855	14	the	the	DET
inlawrev-21605	1855	15	department	department	NOUN
inlawrev-21605	1855	16	’s	’s	PART
inlawrev-21605	1855	17	claims	claim	NOUN
inlawrev-21605	1855	18	because	because	SCONJ
inlawrev-21605	1855	19	the	the	DET
inlawrev-21605	1855	20	department	department	NOUN
inlawrev-21605	1855	21	“	"	PUNCT
inlawrev-21605	1855	22	had	have	AUX
inlawrev-21605	1855	23	done	do	VERB
inlawrev-21605	1855	24	nothing	nothing	PRON
inlawrev-21605	1855	25	more	more	ADJ
inlawrev-21605	1855	26	than	than	SCONJ
inlawrev-21605	1855	27	assert	assert	VERB
inlawrev-21605	1855	28	a	a	DET
inlawrev-21605	1855	29	series	series	NOUN
inlawrev-21605	1855	30	of	of	ADP
inlawrev-21605	1855	31	blanket	blanket	NOUN
inlawrev-21605	1855	32	objections	objection	NOUN
inlawrev-21605	1855	33	.	.	PUNCT
inlawrev-21605	1856	1	”539	”539	NOUN
inlawrev-21605	1856	2	popovich	popovich	PROPN
inlawrev-21605	1856	3	requested	request	VERB
inlawrev-21605	1856	4	expenses	expense	NOUN
inlawrev-21605	1856	5	,	,	PUNCT
inlawrev-21605	1856	6	in	in	ADP
inlawrev-21605	1856	7	accordance	accordance	NOUN
inlawrev-21605	1856	8	with	with	ADP
inlawrev-21605	1856	9	indiana	indiana	PROPN
inlawrev-21605	1856	10	t	t	PROPN
inlawrev-21605	1856	11	rial	rial	ADJ
inlawrev-21605	1856	12	rule	rule	NOUN
inlawrev-21605	1856	13	37(a)(4	37(a)(4	NUM
inlawrev-21605	1856	14	)	)	PUNCT
inlawrev-21605	1856	15	,	,	PUNCT
inlawrev-21605	1856	16	of	of	ADP
inlawrev-21605	1856	17	$	$	SYM
inlawrev-21605	1856	18	51,210.29	51,210.29	NOUN
inlawrev-21605	1856	19	for	for	ADP
inlawrev-21605	1856	20	successfully	successfully	ADV
inlawrev-21605	1856	21	prosecuting	prosecute	VERB
inlawrev-21605	1856	22	his	his	PRON
inlawrev-21605	1856	23	first	first	ADJ
inlawrev-21605	1856	24	motion	motion	NOUN
inlawrev-21605	1856	25	to	to	PART
inlawrev-21605	1856	26	compel.540	compel.540	VERB
inlawrev-21605	1856	27	the	the	DET
inlawrev-21605	1856	28	tax	tax	NOUN
inlawrev-21605	1856	29	court	court	NOUN
inlawrev-21605	1856	30	conducted	conduct	VERB
inlawrev-21605	1856	31	the	the	DET
inlawrev-21605	1856	32	hearing	hearing	NOUN
inlawrev-21605	1856	33	on	on	ADP
inlawrev-21605	1856	34	his	his	PRON
inlawrev-21605	1856	35	first	first	ADJ
inlawrev-21605	1856	36	motion	motion	NOUN
inlawrev-21605	1856	37	to	to	PART
inlawrev-21605	1856	38	compel	compel	VERB
inlawrev-21605	1856	39	on	on	ADP
inlawrev-21605	1856	40	october	october	PROPN
inlawrev-21605	1856	41	22	22	NUM
inlawrev-21605	1856	42	,	,	PUNCT
inlawrev-21605	1856	43	2014	2014	NUM
inlawrev-21605	1856	44	.	.	PUNCT
inlawrev-21605	1857	1	in	in	ADP
inlawrev-21605	1857	2	considering	consider	VERB
inlawrev-21605	1857	3	whether	whether	SCONJ
inlawrev-21605	1857	4	to	to	PART
inlawrev-21605	1857	5	award	award	VERB
inlawrev-21605	1857	6	him	he	PRON
inlawrev-21605	1857	7	expenses	expense	NOUN
inlawrev-21605	1857	8	,	,	PUNCT
inlawrev-21605	1857	9	the	the	DET
inlawrev-21605	1857	10	tax	tax	NOUN
inlawrev-21605	1857	11	court	court	NOUN
inlawrev-21605	1857	12	noted541	noted541	NUM
inlawrev-21605	1857	13	that	that	SCONJ
inlawrev-21605	1857	14	“	"	PUNCT
inlawrev-21605	1857	15	when	when	SCONJ
inlawrev-21605	1857	16	a	a	DET
inlawrev-21605	1857	17	discovery	discovery	NOUN
inlawrev-21605	1857	18	enforcement	enforcement	NOUN
inlawrev-21605	1857	19	motion	motion	NOUN
inlawrev-21605	1857	20	.	.	PUNCT
inlawrev-21605	1857	21	.	.	PUNCT
inlawrev-21605	1857	22	.	.	PUNCT
inlawrev-21605	1858	1	is	be	AUX
inlawrev-21605	1858	2	granted	grant	VERB
inlawrev-21605	1858	3	or	or	CCONJ
inlawrev-21605	1858	4	denied	deny	VERB
inlawrev-21605	1858	5	,	,	PUNCT
inlawrev-21605	1858	6	a	a	DET
inlawrev-21605	1858	7	presumption	presumption	NOUN
inlawrev-21605	1858	8	arises	arise	VERB
inlawrev-21605	1858	9	that	that	SCONJ
inlawrev-21605	1858	10	the	the	DET
inlawrev-21605	1858	11	[	[	X
inlawrev-21605	1858	12	tax	tax	NOUN
inlawrev-21605	1858	13	]	]	X
inlawrev-21605	1858	14	court	court	NOUN
inlawrev-21605	1858	15	will	will	AUX
inlawrev-21605	1858	16	order	order	VERB
inlawrev-21605	1858	17	the	the	DET
inlawrev-21605	1858	18	reimbursement	reimbursement	NOUN
inlawrev-21605	1858	19	of	of	ADP
inlawrev-21605	1858	20	the	the	DET
inlawrev-21605	1858	21	prevailing	prevail	VERB
inlawrev-21605	1858	22	party	party	NOUN
inlawrev-21605	1858	23	’s	’s	PART
inlawrev-21605	1858	24	reasonable	reasonable	ADJ
inlawrev-21605	1858	25	expenses	expense	NOUN
inlawrev-21605	1858	26	.	.	PUNCT
inlawrev-21605	1858	27	”	"	PUNCT
inlawrev-21605	1859	1	the	the	DET
inlawrev-21605	1859	2	award	award	NOUN
inlawrev-21605	1859	3	is	be	AUX
inlawrev-21605	1859	4	mandatory	mandatory	ADJ
inlawrev-21605	1859	5	unless	unless	SCONJ
inlawrev-21605	1859	6	the542	the542	NOUN
inlawrev-21605	1859	7	losing	lose	VERB
inlawrev-21605	1859	8	party	party	NOUN
inlawrev-21605	1859	9	demonstrates	demonstrate	VERB
inlawrev-21605	1859	10	“	"	PUNCT
inlawrev-21605	1859	11	he	he	PRON
inlawrev-21605	1859	12	was	be	AUX
inlawrev-21605	1859	13	substantially	substantially	ADV
inlawrev-21605	1859	14	justified	justify	VERB
inlawrev-21605	1859	15	in	in	ADP
inlawrev-21605	1859	16	making	make	VERB
inlawrev-21605	1859	17	or	or	CCONJ
inlawrev-21605	1859	18	opposing	oppose	VERB
inlawrev-21605	1859	19	533	533	NUM
inlawrev-21605	1859	20	.	.	PUNCT
inlawrev-21605	1860	1	i	i	PRON
inlawrev-21605	1860	2	d.	d.	PROPN
inlawrev-21605	1860	3	534	534	NUM
inlawrev-21605	1860	4	.	.	PUNCT
inlawrev-21605	1861	1	i	i	PRON
inlawrev-21605	1861	2	d.	d.	PROPN
inlawrev-21605	1861	3	535	535	NUM
inlawrev-21605	1861	4	.	.	PUNCT
inlawrev-21605	1861	5	50	50	NUM
inlawrev-21605	1861	6	n.e.3d	n.e.3d	NUM
inlawrev-21605	1861	7	407	407	NUM
inlawrev-21605	1861	8	(	(	PUNCT
inlawrev-21605	1861	9	ind	ind	NOUN
inlawrev-21605	1861	10	.	.	PUNCT
inlawrev-21605	1862	1	t.c	t.c	PROPN
inlawrev-21605	1862	2	.	.	PROPN
inlawrev-21605	1862	3	2016	2016	NUM
inlawrev-21605	1862	4	)	)	PUNCT
inlawrev-21605	1862	5	.	.	PUNCT
inlawrev-21605	1863	1	536	536	NUM
inlawrev-21605	1863	2	.	.	PUNCT
inlawrev-21605	1864	1	i	i	PRON
inlawrev-21605	1864	2	d.	d.	PROPN
inlawrev-21605	1864	3	at	at	ADP
inlawrev-21605	1864	4	409	409	NUM
inlawrev-21605	1864	5	.	.	NOUN
inlawrev-21605	1864	6	537	537	NUM
inlawrev-21605	1864	7	.	.	PUNCT
inlawrev-21605	1865	1	i	i	PRON
inlawrev-21605	1865	2	d.	d.	PROPN
inlawrev-21605	1865	3	538	538	NUM
inlawrev-21605	1865	4	.	.	PUNCT
inlawrev-21605	1866	1	i	i	PRON
inlawrev-21605	1866	2	d.	d.	PROPN
inlawrev-21605	1866	3	at	at	ADP
inlawrev-21605	1866	4	410	410	NUM
inlawrev-21605	1866	5	.	.	PUNCT
inlawrev-21605	1867	1	539	539	NUM
inlawrev-21605	1867	2	.	.	PUNCT
inlawrev-21605	1868	1	i	i	PRON
inlawrev-21605	1868	2	d.	d.	PROPN
inlawrev-21605	1868	3	see	see	VERB
inlawrev-21605	1868	4	also	also	ADV
inlawrev-21605	1868	5	popovich	popovich	PROPN
inlawrev-21605	1868	6	v.	v.	ADP
inlawrev-21605	1868	7	ind	ind	PROPN
inlawrev-21605	1868	8	.	.	PUNCT
inlawrev-21605	1869	1	dep’t	dep’t	NOUN
inlawrev-21605	1869	2	of	of	ADP
inlawrev-21605	1869	3	state	state	NOUN
inlawrev-21605	1869	4	revenue	revenue	NOUN
inlawrev-21605	1869	5	,	,	PUNCT
inlawrev-21605	1869	6	7	7	NUM
inlawrev-21605	1869	7	n.e.3d	n.e.3d	NUM
inlawrev-21605	1869	8	406	406	NUM
inlawrev-21605	1869	9	(	(	PUNCT
inlawrev-21605	1869	10	ind	ind	NOUN
inlawrev-21605	1869	11	.	.	PUNCT
inlawrev-21605	1870	1	t.c	t.c	PROPN
inlawrev-21605	1870	2	.	.	PROPN
inlawrev-21605	1870	3	2016	2016	NUM
inlawrev-21605	1870	4	)	)	PUNCT
inlawrev-21605	1871	1	[	[	X
inlawrev-21605	1871	2	hereinafter	hereinafter	NOUN
inlawrev-21605	1871	3	popovich	popovich	VERB
inlawrev-21605	1871	4	i	i	PRON
inlawrev-21605	1871	5	]	]	X
inlawrev-21605	1871	6	.	.	PUNCT
inlawrev-21605	1872	1	540	540	NUM
inlawrev-21605	1872	2	.	.	PUNCT
inlawrev-21605	1873	1	popovich	popovich	PROPN
inlawrev-21605	1873	2	,	,	PUNCT
inlawrev-21605	1873	3	50	50	NUM
inlawrev-21605	1873	4	n.e.3d	n.e.3d	NUM
inlawrev-21605	1873	5	at	at	ADP
inlawrev-21605	1873	6	409	409	NUM
inlawrev-21605	1873	7	;	;	PUNCT
inlawrev-21605	1873	8	see	see	VERB
inlawrev-21605	1873	9	also	also	ADV
inlawrev-21605	1873	10	ind	ind	ADJ
inlawrev-21605	1873	11	.	.	PUNCT
inlawrev-21605	1874	1	r.	r.	PROPN
inlawrev-21605	1874	2	trial	trial	PROPN
inlawrev-21605	1874	3	p.	p.	NOUN
inlawrev-21605	1874	4	37(a)(4	37(a)(4	NUM
inlawrev-21605	1874	5	)	)	PUNCT
inlawrev-21605	1874	6	(	(	PUNCT
inlawrev-21605	1874	7	“	"	PUNCT
inlawrev-21605	1874	8	if	if	SCONJ
inlawrev-21605	1874	9	the	the	DET
inlawrev-21605	1874	10	motion	motion	NOUN
inlawrev-21605	1874	11	is	be	AUX
inlawrev-21605	1874	12	denied	deny	VERB
inlawrev-21605	1874	13	,	,	PUNCT
inlawrev-21605	1874	14	the	the	DET
inlawrev-21605	1874	15	court	court	NOUN
inlawrev-21605	1874	16	shall	shall	AUX
inlawrev-21605	1874	17	,	,	PUNCT
inlawrev-21605	1874	18	after	after	ADP
inlawrev-21605	1874	19	opportunity	opportunity	NOUN
inlawrev-21605	1874	20	for	for	ADP
inlawrev-21605	1874	21	hearing	hearing	NOUN
inlawrev-21605	1874	22	,	,	PUNCT
inlawrev-21605	1874	23	require	require	VERB
inlawrev-21605	1874	24	the	the	DET
inlawrev-21605	1874	25	moving	move	VERB
inlawrev-21605	1874	26	party	party	NOUN
inlawrev-21605	1874	27	or	or	CCONJ
inlawrev-21605	1874	28	the	the	DET
inlawrev-21605	1874	29	attorney	attorney	NOUN
inlawrev-21605	1874	30	advising	advise	VERB
inlawrev-21605	1874	31	the	the	DET
inlawrev-21605	1874	32	motion	motion	NOUN
inlawrev-21605	1874	33	or	or	CCONJ
inlawrev-21605	1874	34	both	both	PRON
inlawrev-21605	1874	35	of	of	ADP
inlawrev-21605	1874	36	them	they	PRON
inlawrev-21605	1874	37	to	to	PART
inlawrev-21605	1874	38	pay	pay	VERB
inlawrev-21605	1874	39	to	to	ADP
inlawrev-21605	1874	40	the	the	DET
inlawrev-21605	1874	41	party	party	NOUN
inlawrev-21605	1874	42	or	or	CCONJ
inlawrev-21605	1874	43	deponent	deponent	NOUN
inlawrev-21605	1874	44	who	who	PRON
inlawrev-21605	1874	45	opposed	oppose	VERB
inlawrev-21605	1874	46	the	the	DET
inlawrev-21605	1874	47	motion	motion	NOUN
inlawrev-21605	1874	48	the	the	DET
inlawrev-21605	1874	49	reasonable	reasonable	ADJ
inlawrev-21605	1874	50	expenses	expense	NOUN
inlawrev-21605	1874	51	incurred	incur	VERB
inlawrev-21605	1874	52	in	in	ADP
inlawrev-21605	1874	53	opposing	oppose	VERB
inlawrev-21605	1874	54	the	the	DET
inlawrev-21605	1874	55	motion	motion	NOUN
inlawrev-21605	1874	56	,	,	PUNCT
inlawrev-21605	1874	57	including	include	VERB
inlawrev-21605	1874	58	attorney	attorney	NOUN
inlawrev-21605	1874	59	’s	’s	PART
inlawrev-21605	1874	60	fees	fee	NOUN
inlawrev-21605	1874	61	,	,	PUNCT
inlawrev-21605	1874	62	unless	unless	SCONJ
inlawrev-21605	1874	63	the	the	DET
inlawrev-21605	1874	64	court	court	NOUN
inlawrev-21605	1874	65	finds	find	VERB
inlawrev-21605	1874	66	that	that	SCONJ
inlawrev-21605	1874	67	the	the	DET
inlawrev-21605	1874	68	making	making	NOUN
inlawrev-21605	1874	69	of	of	ADP
inlawrev-21605	1874	70	the	the	DET
inlawrev-21605	1874	71	motion	motion	NOUN
inlawrev-21605	1874	72	was	be	AUX
inlawrev-21605	1874	73	substantially	substantially	ADV
inlawrev-21605	1874	74	justified	justify	VERB
inlawrev-21605	1874	75	or	or	CCONJ
inlawrev-21605	1874	76	that	that	SCONJ
inlawrev-21605	1874	77	other	other	ADJ
inlawrev-21605	1874	78	circumstances	circumstance	NOUN
inlawrev-21605	1874	79	make	make	VERB
inlawrev-21605	1874	80	an	an	DET
inlawrev-21605	1874	81	award	award	NOUN
inlawrev-21605	1874	82	of	of	ADP
inlawrev-21605	1874	83	expenses	expense	NOUN
inlawrev-21605	1874	84	unjust	unjust	ADJ
inlawrev-21605	1874	85	.	.	PUNCT
inlawrev-21605	1874	86	”	"	PUNCT
inlawrev-21605	1874	87	)	)	PUNCT
inlawrev-21605	1874	88	.	.	PUNCT
inlawrev-21605	1875	1	541	541	NUM
inlawrev-21605	1875	2	.	.	PUNCT
inlawrev-21605	1876	1	i	i	PRON
inlawrev-21605	1876	2	d.	d.	PROPN
inlawrev-21605	1876	3	at	at	ADP
inlawrev-21605	1876	4	410	410	NUM
inlawrev-21605	1876	5	.	.	PUNCT
inlawrev-21605	1877	1	542	542	NUM
inlawrev-21605	1877	2	.	.	PUNCT
inlawrev-21605	1878	1	i	i	PRON
inlawrev-21605	1878	2	d.	d.	PROPN
inlawrev-21605	1878	3	at	at	ADP
inlawrev-21605	1878	4	411	411	NUM
inlawrev-21605	1878	5	;	;	PUNCT
inlawrev-21605	1878	6	see	see	VERB
inlawrev-21605	1878	7	also	also	ADV
inlawrev-21605	1878	8	penn	penn	PROPN
inlawrev-21605	1878	9	cent	cent	PROPN
inlawrev-21605	1878	10	.	.	PUNCT
inlawrev-21605	1879	1	corp	corp	PROPN
inlawrev-21605	1879	2	.	.	PROPN
inlawrev-21605	1879	3	v.	v.	PROPN
inlawrev-21605	1879	4	buchanan	buchanan	PROPN
inlawrev-21605	1879	5	,	,	PUNCT
inlawrev-21605	1879	6	712	712	NUM
inlawrev-21605	1879	7	n.e.2d	n.e.2d	NOUN
inlawrev-21605	1879	8	508	508	NUM
inlawrev-21605	1879	9	,	,	PUNCT
inlawrev-21605	1879	10	511	511	NUM
inlawrev-21605	1879	11	(	(	PUNCT
inlawrev-21605	1879	12	ind	ind	NOUN
inlawrev-21605	1879	13	.	.	PUNCT
inlawrev-21605	1880	1	ct	ct	PROPN
inlawrev-21605	1880	2	.	.	PUNCT
inlawrev-21605	1881	1	app	app	PROPN
inlawrev-21605	1881	2	.	.	PROPN
inlawrev-21605	1881	3	1999	1999	NUM
inlawrev-21605	1881	4	)	)	PUNCT
inlawrev-21605	1881	5	.	.	PUNCT
inlawrev-21605	1882	1	1448	1448	NUM
inlawrev-21605	1882	2	indiana	indiana	PROPN
inlawrev-21605	1882	3	law	law	PROPN
inlawrev-21605	1882	4	review	review	NOUN
inlawrev-21605	1882	5	[	[	X
inlawrev-21605	1882	6	vol	vol	NOUN
inlawrev-21605	1882	7	.	.	PUNCT
inlawrev-21605	1883	1	50:1403	50:1403	NUM
inlawrev-21605	1883	2	the	the	DET
inlawrev-21605	1883	3	motion	motion	NOUN
inlawrev-21605	1883	4	”	"	PUNCT
inlawrev-21605	1883	5	or	or	CCONJ
inlawrev-21605	1883	6	demonstrates	demonstrate	VERB
inlawrev-21605	1883	7	the	the	DET
inlawrev-21605	1883	8	award	award	NOUN
inlawrev-21605	1883	9	of	of	ADP
inlawrev-21605	1883	10	expenses	expense	NOUN
inlawrev-21605	1883	11	is	be	AUX
inlawrev-21605	1883	12	unjust.543	unjust.543	ADJ
inlawrev-21605	1883	13	the	the	DET
inlawrev-21605	1883	14	department	department	NOUN
inlawrev-21605	1883	15	argued	argue	VERB
inlawrev-21605	1883	16	it	it	PRON
inlawrev-21605	1883	17	was	be	AUX
inlawrev-21605	1883	18	substantially	substantially	ADV
inlawrev-21605	1883	19	justified	justify	VERB
inlawrev-21605	1883	20	in	in	ADP
inlawrev-21605	1883	21	opposing	oppose	VERB
inlawrev-21605	1883	22	popovich	popovich	PROPN
inlawrev-21605	1883	23	’s	’s	PART
inlawrev-21605	1883	24	discovery	discovery	PROPN
inlawrev-21605	1883	25	request	request	NOUN
inlawrev-21605	1883	26	because	because	SCONJ
inlawrev-21605	1883	27	its	its	PRON
inlawrev-21605	1883	28	objections	objection	NOUN
inlawrev-21605	1883	29	“	"	PUNCT
inlawrev-21605	1883	30	were	be	AUX
inlawrev-21605	1883	31	supported	support	VERB
inlawrev-21605	1883	32	by	by	ADP
inlawrev-21605	1883	33	citations	citation	NOUN
inlawrev-21605	1883	34	to	to	ADP
inlawrev-21605	1883	35	authority	authority	NOUN
inlawrev-21605	1883	36	and	and	CCONJ
inlawrev-21605	1883	37	cogent	cogent	NOUN
inlawrev-21605	1883	38	argument	argument	NOUN
inlawrev-21605	1883	39	.	.	PUNCT
inlawrev-21605	1883	40	”	"	PUNCT
inlawrev-21605	1884	1	further	far	ADV
inlawrev-21605	1884	2	,	,	PUNCT
inlawrev-21605	1884	3	the	the	DET
inlawrev-21605	1884	4	department	department	NOUN
inlawrev-21605	1884	5	contended	contend	VERB
inlawrev-21605	1884	6	,	,	PUNCT
inlawrev-21605	1884	7	although	although	SCONJ
inlawrev-21605	1884	8	it	it	PRON
inlawrev-21605	1884	9	may544	may544	NOUN
inlawrev-21605	1884	10	have	have	AUX
inlawrev-21605	1884	11	made	make	VERB
inlawrev-21605	1884	12	some	some	DET
inlawrev-21605	1884	13	objections	objection	NOUN
inlawrev-21605	1884	14	with	with	ADP
inlawrev-21605	1884	15	a	a	DET
inlawrev-21605	1884	16	“	"	PUNCT
inlawrev-21605	1884	17	broad	broad	ADJ
inlawrev-21605	1884	18	brush	brush	NOUN
inlawrev-21605	1884	19	,	,	PUNCT
inlawrev-21605	1884	20	”	"	PUNCT
inlawrev-21605	1884	21	“	"	PUNCT
inlawrev-21605	1884	22	its	its	PRON
inlawrev-21605	1884	23	lack	lack	NOUN
inlawrev-21605	1884	24	of	of	ADP
inlawrev-21605	1884	25	specificity	specificity	NOUN
inlawrev-21605	1884	26	was	be	AUX
inlawrev-21605	1884	27	substantially	substantially	ADV
inlawrev-21605	1884	28	justified	justify	VERB
inlawrev-21605	1884	29	because	because	SCONJ
inlawrev-21605	1884	30	it	it	PRON
inlawrev-21605	1884	31	is	be	AUX
inlawrev-21605	1884	32	a	a	DET
inlawrev-21605	1884	33	common	common	ADJ
inlawrev-21605	1884	34	practice	practice	NOUN
inlawrev-21605	1884	35	in	in	ADP
inlawrev-21605	1884	36	discovery	discovery	NOUN
inlawrev-21605	1884	37	for	for	SCONJ
inlawrev-21605	1884	38	parties	party	NOUN
inlawrev-21605	1884	39	to	to	PART
inlawrev-21605	1884	40	make	make	VERB
inlawrev-21605	1884	41	.	.	PUNCT
inlawrev-21605	1884	42	.	.	PUNCT
inlawrev-21605	1884	43	.	.	PUNCT
inlawrev-21605	1885	1	certain	certain	ADJ
inlawrev-21605	1885	2	objections	objection	NOUN
inlawrev-21605	1885	3	broadly	broadly	ADV
inlawrev-21605	1885	4	.	.	PUNCT
inlawrev-21605	1885	5	”	"	PUNCT
inlawrev-21605	1886	1	popovich	popovich	PROPN
inlawrev-21605	1886	2	argued	argue	VERB
inlawrev-21605	1886	3	the	the	DET
inlawrev-21605	1886	4	department’s545	department’s545	PROPN
inlawrev-21605	1886	5	noncompliance	noncompliance	NOUN
inlawrev-21605	1886	6	was	be	AUX
inlawrev-21605	1886	7	not	not	PART
inlawrev-21605	1886	8	justified	justify	VERB
inlawrev-21605	1886	9	because	because	SCONJ
inlawrev-21605	1886	10	the	the	DET
inlawrev-21605	1886	11	claims	claim	NOUN
inlawrev-21605	1886	12	were	be	AUX
inlawrev-21605	1886	13	not	not	PART
inlawrev-21605	1886	14	supported	support	VERB
inlawrev-21605	1886	15	by	by	ADP
inlawrev-21605	1886	16	any	any	DET
inlawrev-21605	1886	17	substantial	substantial	ADJ
inlawrev-21605	1886	18	rationale	rationale	NOUN
inlawrev-21605	1886	19	.	.	PUNCT
inlawrev-21605	1887	1	the	the	DET
inlawrev-21605	1887	2	tax	tax	NOUN
inlawrev-21605	1887	3	court	court	NOUN
inlawrev-21605	1887	4	found	find	VERB
inlawrev-21605	1887	5	the	the	DET
inlawrev-21605	1887	6	departm	departm	PROPN
inlawrev-21605	1887	7	ent	ent	PROPN
inlawrev-21605	1887	8	was	be	AUX
inlawrev-21605	1887	9	substantially546	substantially546	PROPN
inlawrev-21605	1887	10	justified	justify	VERB
inlawrev-21605	1887	11	in	in	ADP
inlawrev-21605	1887	12	opposing	oppose	VERB
inlawrev-21605	1887	13	popovich	popovich	PROPN
inlawrev-21605	1887	14	’s	’s	PART
inlawrev-21605	1887	15	first	first	ADJ
inlawrev-21605	1887	16	motion	motion	NOUN
inlawrev-21605	1887	17	to	to	PART
inlawrev-21605	1887	18	compel	compel	VERB
inlawrev-21605	1887	19	based	base	VERB
inlawrev-21605	1887	20	on	on	ADP
inlawrev-21605	1887	21	three	three	NUM
inlawrev-21605	1887	22	of	of	ADP
inlawrev-21605	1887	23	its	its	PRON
inlawrev-21605	1887	24	objections	objection	NOUN
inlawrev-21605	1887	25	:	:	PUNCT
inlawrev-21605	1887	26	relevance	relevance	NOUN
inlawrev-21605	1887	27	,	,	PUNCT
inlawrev-21605	1887	28	the	the	DET
inlawrev-21605	1887	29	deliberative	deliberative	ADJ
inlawrev-21605	1887	30	process	process	NOUN
inlawrev-21605	1887	31	privilege	privilege	NOUN
inlawrev-21605	1887	32	,	,	PUNCT
inlawrev-21605	1887	33	and	and	CCONJ
inlawrev-21605	1887	34	the	the	DET
inlawrev-21605	1887	35	general	general	ADJ
inlawrev-21605	1887	36	bar	bar	NOUN
inlawrev-21605	1887	37	against	against	ADP
inlawrev-21605	1887	38	probing	probe	VERB
inlawrev-21605	1887	39	the	the	DET
inlawrev-21605	1887	40	mental	mental	ADJ
inlawrev-21605	1887	41	processes	process	NOUN
inlawrev-21605	1887	42	of	of	ADP
inlawrev-21605	1887	43	administrative	administrative	ADJ
inlawrev-21605	1887	44	decision	decision	NOUN
inlawrev-21605	1887	45	-	-	PUNCT
inlawrev-21605	1887	46	makers.547	makers.547	NOUN
inlawrev-21605	1887	47	however	however	ADV
inlawrev-21605	1887	48	,	,	PUNCT
inlawrev-21605	1887	49	the	the	DET
inlawrev-21605	1887	50	tax	tax	NOUN
inlawrev-21605	1887	51	court	court	NOUN
inlawrev-21605	1887	52	explained	explain	VERB
inlawrev-21605	1887	53	the	the	DET
inlawrev-21605	1887	54	department	department	NOUN
inlawrev-21605	1887	55	was	be	AUX
inlawrev-21605	1887	56	not	not	PART
inlawrev-21605	1887	57	substantially	substantially	ADV
inlawrev-21605	1887	58	justified	justify	VERB
inlawrev-21605	1887	59	in	in	ADP
inlawrev-21605	1887	60	opposing	oppose	VERB
inlawrev-21605	1887	61	popovich	popovich	PROPN
inlawrev-21605	1887	62	’s	’s	PART
inlawrev-21605	1887	63	discovery	discovery	NOUN
inlawrev-21605	1887	64	requests	request	NOUN
inlawrev-21605	1887	65	by	by	ADP
inlawrev-21605	1887	66	raising	raise	VERB
inlawrev-21605	1887	67	blanket	blanket	NOUN
inlawrev-21605	1887	68	objections.548	objections.548	ADV
inlawrev-21605	1887	69	the	the	DET
inlawrev-21605	1887	70	department	department	NOUN
inlawrev-21605	1887	71	further	far	ADV
inlawrev-21605	1887	72	argued	argue	VERB
inlawrev-21605	1887	73	popovich	popovich	PROPN
inlawrev-21605	1887	74	’s	’s	PART
inlawrev-21605	1887	75	request	request	NOUN
inlawrev-21605	1887	76	for	for	ADP
inlawrev-21605	1887	77	expenses	expense	NOUN
inlawrev-21605	1887	78	was	be	AUX
inlawrev-21605	1887	79	unreasonable	unreasonable	ADJ
inlawrev-21605	1887	80	because	because	SCONJ
inlawrev-21605	1887	81	it	it	PRON
inlawrev-21605	1887	82	did	do	AUX
inlawrev-21605	1887	83	not	not	PART
inlawrev-21605	1887	84	adequately	adequately	ADV
inlawrev-21605	1887	85	account	account	VERB
inlawrev-21605	1887	86	for	for	ADP
inlawrev-21605	1887	87	the	the	DET
inlawrev-21605	1887	88	department	department	NOUN
inlawrev-21605	1887	89	’s	’s	PART
inlawrev-21605	1887	90	partial	partial	ADJ
inlawrev-21605	1887	91	success	success	NOUN
inlawrev-21605	1887	92	,	,	PUNCT
inlawrev-21605	1887	93	it	it	PRON
inlawrev-21605	1887	94	did	do	AUX
inlawrev-21605	1887	95	not	not	PART
inlawrev-21605	1887	96	encompass	encompass	VERB
inlawrev-21605	1887	97	the	the	DET
inlawrev-21605	1887	98	proper	proper	ADJ
inlawrev-21605	1887	99	time	time	NOUN
inlawrev-21605	1887	100	frame	frame	NOUN
inlawrev-21605	1887	101	for	for	ADP
inlawrev-21605	1887	102	calculating	calculate	VERB
inlawrev-21605	1887	103	expenses	expense	NOUN
inlawrev-21605	1887	104	,	,	PUNCT
inlawrev-21605	1887	105	and	and	CCONJ
inlawrev-21605	1887	106	it	it	PRON
inlawrev-21605	1887	107	included	include	VERB
inlawrev-21605	1887	108	expenses	expense	NOUN
inlawrev-21605	1887	109	that	that	PRON
inlawrev-21605	1887	110	were	be	AUX
inlawrev-21605	1887	111	incurred	incur	VERB
inlawrev-21605	1887	112	for	for	ADP
inlawrev-21605	1887	113	another	another	DET
inlawrev-21605	1887	114	case	case	NOUN
inlawrev-21605	1887	115	.	.	PUNCT
inlawrev-21605	1888	1	the	the	DET
inlawrev-21605	1888	2	tax	tax	NOUN
inlawrev-21605	1888	3	court	court	NOUN
inlawrev-21605	1888	4	found549	found549	PROPN
inlawrev-21605	1888	5	the	the	DET
inlawrev-21605	1888	6	general	general	ADJ
inlawrev-21605	1888	7	bar	bar	NOUN
inlawrev-21605	1888	8	against	against	ADP
inlawrev-21605	1888	9	probing	probe	VERB
inlawrev-21605	1888	10	the	the	DET
inlawrev-21605	1888	11	mental	mental	ADJ
inlawrev-21605	1888	12	process	process	NOUN
inlawrev-21605	1888	13	“	"	PUNCT
inlawrev-21605	1888	14	was	be	AUX
inlawrev-21605	1888	15	not	not	PART
inlawrev-21605	1888	16	at	at	ADP
inlawrev-21605	1888	17	issue	issue	NOUN
inlawrev-21605	1888	18	in	in	ADP
inlawrev-21605	1888	19	popovich	popovich	PROPN
inlawrev-21605	1888	20	i	i	PRON
inlawrev-21605	1888	21	because	because	SCONJ
inlawrev-21605	1888	22	the	the	DET
inlawrev-21605	1888	23	indiana	indiana	PROPN
inlawrev-21605	1888	24	supreme	supreme	PROPN
inlawrev-21605	1888	25	court	court	PROPN
inlawrev-21605	1888	26	had	have	AUX
inlawrev-21605	1888	27	already	already	ADV
inlawrev-21605	1888	28	determined	determine	VERB
inlawrev-21605	1888	29	that	that	SCONJ
inlawrev-21605	1888	30	the	the	DET
inlawrev-21605	1888	31	general	general	ADJ
inlawrev-21605	1888	32	bar	bar	NOUN
inlawrev-21605	1888	33	existed	exist	VERB
inlawrev-21605	1888	34	.	.	PUNCT
inlawrev-21605	1888	35	”	"	PUNCT
inlawrev-21605	1889	1	therefore	therefore	ADV
inlawrev-21605	1889	2	,	,	PUNCT
inlawrev-21605	1889	3	the	the	DET
inlawrev-21605	1889	4	tax	tax	NOUN
inlawrev-21605	1889	5	court	court	NOUN
inlawrev-21605	1889	6	explained	explain	VERB
inlawrev-21605	1889	7	the	the	DET
inlawrev-21605	1889	8	department	department	NOUN
inlawrev-21605	1889	9	did	do	AUX
inlawrev-21605	1889	10	not	not	PART
inlawrev-21605	1889	11	have	have	VERB
inlawrev-21605	1889	12	the550	the550	PROPN
inlawrev-21605	1889	13	claimed	claim	VERB
inlawrev-21605	1889	14	partial	partial	ADJ
inlawrev-21605	1889	15	success	success	NOUN
inlawrev-21605	1889	16	in	in	ADP
inlawrev-21605	1889	17	popovich	popovich	PROPN
inlawrev-21605	1889	18	i.	i.	PROPN
inlawrev-21605	1889	19	in	in	ADP
inlawrev-21605	1889	20	regard	regard	NOUN
inlawrev-21605	1889	21	to	to	ADP
inlawrev-21605	1889	22	the	the	DET
inlawrev-21605	1889	23	proper	proper	ADJ
inlawrev-21605	1889	24	time	time	NOUN
inlawrev-21605	1889	25	frame	frame	NOUN
inlawrev-21605	1889	26	,	,	PUNCT
inlawrev-21605	1889	27	the551	the551	PROPN
inlawrev-21605	1889	28	tax	tax	NOUN
inlawrev-21605	1889	29	court	court	NOUN
inlawrev-21605	1889	30	found	find	VERB
inlawrev-21605	1889	31	the	the	DET
inlawrev-21605	1889	32	popovich	popovich	NOUN
inlawrev-21605	1889	33	’s	’s	PART
inlawrev-21605	1889	34	reim	reim	PROPN
inlawrev-21605	1889	35	bursement	bursement	NOUN
inlawrev-21605	1889	36	period	period	NOUN
inlawrev-21605	1889	37	began	begin	VERB
inlawrev-21605	1889	38	on	on	ADP
inlawrev-21605	1889	39	the	the	DET
inlawrev-21605	1889	40	day	day	NOUN
inlawrev-21605	1889	41	the	the	DET
inlawrev-21605	1889	42	department	department	NOUN
inlawrev-21605	1889	43	responded	respond	VERB
inlawrev-21605	1889	44	to	to	ADP
inlawrev-21605	1889	45	his	his	PRON
inlawrev-21605	1889	46	first	first	ADJ
inlawrev-21605	1889	47	discovery	discovery	NOUN
inlawrev-21605	1889	48	requests	request	NOUN
inlawrev-21605	1889	49	and	and	CCONJ
inlawrev-21605	1889	50	ended	end	VERB
inlawrev-21605	1889	51	on	on	ADP
inlawrev-21605	1889	52	the	the	DET
inlawrev-21605	1889	53	day	day	NOUN
inlawrev-21605	1889	54	of	of	ADP
inlawrev-21605	1889	55	the	the	DET
inlawrev-21605	1889	56	hearing	hearing	NOUN
inlawrev-21605	1889	57	on	on	ADP
inlawrev-21605	1889	58	popovich	popovich	PROPN
inlawrev-21605	1889	59	’s	’s	PART
inlawrev-21605	1889	60	request	request	NOUN
inlawrev-21605	1889	61	expenses	expense	NOUN
inlawrev-21605	1889	62	.	.	PUNCT
inlawrev-21605	1890	1	the	the	DET
inlawrev-21605	1890	2	tax	tax	NOUN
inlawrev-21605	1890	3	court	court	NOUN
inlawrev-21605	1890	4	determined	determine	VERB
inlawrev-21605	1890	5	the552	the552	PROPN
inlawrev-21605	1890	6	department	department	NOUN
inlawrev-21605	1890	7	had	have	AUX
inlawrev-21605	1890	8	not	not	PART
inlawrev-21605	1890	9	established	establish	VERB
inlawrev-21605	1890	10	that	that	SCONJ
inlawrev-21605	1890	11	popovich	popovich	PROPN
inlawrev-21605	1890	12	’s	’s	PART
inlawrev-21605	1890	13	request	request	NOUN
inlawrev-21605	1890	14	for	for	ADP
inlawrev-21605	1890	15	expenses	expense	NOUN
inlawrev-21605	1890	16	was	be	AUX
inlawrev-21605	1890	17	based	base	VERB
inlawrev-21605	1890	18	on	on	ADP
inlawrev-21605	1890	19	expenses	expense	NOUN
inlawrev-21605	1890	20	incurred	incur	VERB
inlawrev-21605	1890	21	outside	outside	ADV
inlawrev-21605	1890	22	of	of	ADP
inlawrev-21605	1890	23	the	the	DET
inlawrev-21605	1890	24	relevant	relevant	ADJ
inlawrev-21605	1890	25	time	time	NOUN
inlawrev-21605	1891	1	frame.553	frame.553	ADJ
inlawrev-21605	1891	2	finally	finally	ADV
inlawrev-21605	1891	3	,	,	PUNCT
inlawrev-21605	1891	4	the	the	DET
inlawrev-21605	1891	5	tax	tax	NOUN
inlawrev-21605	1891	6	court	court	NOUN
inlawrev-21605	1891	7	considered	consider	VERB
inlawrev-21605	1891	8	the	the	DET
inlawrev-21605	1891	9	department	department	NOUN
inlawrev-21605	1891	10	’s	’s	PART
inlawrev-21605	1891	11	argument	argument	NOUN
inlawrev-21605	1891	12	that	that	SCONJ
inlawrev-21605	1891	13	popovich	popovich	PROPN
inlawrev-21605	1891	14	’s	’s	PART
inlawrev-21605	1891	15	request	request	NOUN
inlawrev-21605	1891	16	included	include	VERB
inlawrev-21605	1891	17	expenses	expense	NOUN
inlawrev-21605	1891	18	for	for	ADP
inlawrev-21605	1891	19	a	a	DET
inlawrev-21605	1891	20	different	different	ADJ
inlawrev-21605	1891	21	case	case	NOUN
inlawrev-21605	1891	22	.	.	PUNCT
inlawrev-21605	1892	1	popovich	popovich	PROPN
inlawrev-21605	1892	2	agreed	agree	VERB
inlawrev-21605	1892	3	the	the	DET
inlawrev-21605	1892	4	request	request	NOUN
inlawrev-21605	1892	5	for554	for554	NOUN
inlawrev-21605	1892	6	expenses	expense	NOUN
inlawrev-21605	1892	7	included	include	VERB
inlawrev-21605	1892	8	expenses	expense	NOUN
inlawrev-21605	1892	9	for	for	ADP
inlawrev-21605	1892	10	another	another	DET
inlawrev-21605	1892	11	case	case	NOUN
inlawrev-21605	1892	12	but	but	CCONJ
inlawrev-21605	1892	13	“	"	PUNCT
inlawrev-21605	1892	14	claim[ed	claim[ed	PROPN
inlawrev-21605	1892	15	]	]	X
inlawrev-21605	1892	16	the	the	DET
inlawrev-21605	1892	17	inclusion	inclusion	NOUN
inlawrev-21605	1892	18	[	[	X
inlawrev-21605	1892	19	was	be	AUX
inlawrev-21605	1892	20	]	]	PUNCT
inlawrev-21605	1892	21	proper	proper	ADJ
inlawrev-21605	1892	22	because	because	SCONJ
inlawrev-21605	1892	23	the	the	DET
inlawrev-21605	1892	24	issue	issue	NOUN
inlawrev-21605	1892	25	in	in	ADP
inlawrev-21605	1892	26	the	the	DET
inlawrev-21605	1892	27	other	other	ADJ
inlawrev-21605	1892	28	case	case	NOUN
inlawrev-21605	1892	29	dealt	deal	VERB
inlawrev-21605	1892	30	with	with	ADP
inlawrev-21605	1892	31	one	one	NUM
inlawrev-21605	1892	32	of	of	ADP
inlawrev-21605	1892	33	the	the	DET
inlawrev-21605	1892	34	same	same	ADJ
inlawrev-21605	1892	35	issues	issue	NOUN
inlawrev-21605	1892	36	in	in	ADP
inlawrev-21605	1892	37	popovich	popovich	PROPN
inlawrev-21605	1892	38	i.	i.	PROPN
inlawrev-21605	1892	39	”	"	PUNCT
inlawrev-21605	1892	40	t	t	PROPN
inlawrev-21605	1892	41	he	he	PRON
inlawrev-21605	1892	42	t	t	PROPN
inlawrev-21605	1892	43	ax	ax	NOUN
inlawrev-21605	1892	44	court	court	NOUN
inlawrev-21605	1892	45	found	find	VERB
inlawrev-21605	1892	46	the	the	DET
inlawrev-21605	1892	47	inclusion	inclusion	NOUN
inlawrev-21605	1892	48	of	of	ADP
inlawrev-21605	1892	49	expenses	expense	NOUN
inlawrev-21605	1892	50	from	from	ADP
inlawrev-21605	1892	51	a	a	DET
inlawrev-21605	1892	52	different555	different555	PROPN
inlawrev-21605	1892	53	543	543	NUM
inlawrev-21605	1892	54	.	.	PUNCT
inlawrev-21605	1893	1	popovich	popovich	PROPN
inlawrev-21605	1893	2	,	,	PUNCT
inlawrev-21605	1893	3	50	50	NUM
inlawrev-21605	1893	4	n.e.3d	n.e.3d	NUM
inlawrev-21605	1893	5	at	at	ADP
inlawrev-21605	1893	6	411	411	NUM
inlawrev-21605	1893	7	.	.	PUNCT
inlawrev-21605	1893	8	544	544	NUM
inlawrev-21605	1893	9	.	.	PUNCT
inlawrev-21605	1894	1	i	i	PRON
inlawrev-21605	1894	2	d.	d.	PROPN
inlawrev-21605	1894	3	545	545	NUM
inlawrev-21605	1894	4	.	.	PUNCT
inlawrev-21605	1895	1	i	i	PRON
inlawrev-21605	1895	2	d.	d.	PROPN
inlawrev-21605	1895	3	(	(	PUNCT
inlawrev-21605	1895	4	internal	internal	ADJ
inlawrev-21605	1895	5	quotation	quotation	NOUN
inlawrev-21605	1895	6	marks	mark	NOUN
inlawrev-21605	1895	7	and	and	CCONJ
inlawrev-21605	1895	8	citation	citation	NOUN
inlawrev-21605	1895	9	omitted	omit	VERB
inlawrev-21605	1895	10	)	)	PUNCT
inlawrev-21605	1895	11	.	.	PUNCT
inlawrev-21605	1896	1	546	546	NUM
inlawrev-21605	1896	2	.	.	PUNCT
inlawrev-21605	1897	1	i	i	PRON
inlawrev-21605	1897	2	d.	d.	PROPN
inlawrev-21605	1897	3	547	547	NUM
inlawrev-21605	1897	4	.	.	PUNCT
inlawrev-21605	1898	1	i	i	PRON
inlawrev-21605	1898	2	d.	d.	PROPN
inlawrev-21605	1898	3	at	at	ADP
inlawrev-21605	1898	4	412	412	NUM
inlawrev-21605	1898	5	.	.	PUNCT
inlawrev-21605	1898	6	548	548	NUM
inlawrev-21605	1898	7	.	.	PUNCT
inlawrev-21605	1899	1	i	i	PRON
inlawrev-21605	1899	2	d.	d.	PROPN
inlawrev-21605	1899	3	549	549	NUM
inlawrev-21605	1899	4	.	.	PUNCT
inlawrev-21605	1900	1	i	i	PRON
inlawrev-21605	1900	2	d.	d.	PROPN
inlawrev-21605	1900	3	at	at	ADP
inlawrev-21605	1900	4	412	412	NUM
inlawrev-21605	1900	5	-	-	SYM
inlawrev-21605	1900	6	13	13	NUM
inlawrev-21605	1900	7	.	.	PUNCT
inlawrev-21605	1901	1	550	550	NUM
inlawrev-21605	1901	2	.	.	PUNCT
inlawrev-21605	1902	1	i	i	PRON
inlawrev-21605	1902	2	d.	d.	PROPN
inlawrev-21605	1902	3	at	at	ADP
inlawrev-21605	1902	4	413	413	NUM
inlawrev-21605	1902	5	.	.	PUNCT
inlawrev-21605	1903	1	551	551	NUM
inlawrev-21605	1903	2	.	.	PUNCT
inlawrev-21605	1904	1	i	i	PRON
inlawrev-21605	1904	2	d.	d.	PROPN
inlawrev-21605	1904	3	552	552	NUM
inlawrev-21605	1904	4	.	.	PUNCT
inlawrev-21605	1905	1	i	i	PRON
inlawrev-21605	1905	2	d.	d.	PROPN
inlawrev-21605	1905	3	at	at	ADP
inlawrev-21605	1905	4	414	414	NUM
inlawrev-21605	1905	5	.	.	PUNCT
inlawrev-21605	1906	1	553	553	NUM
inlawrev-21605	1906	2	.	.	PUNCT
inlawrev-21605	1907	1	i	i	PRON
inlawrev-21605	1907	2	d.	d.	PROPN
inlawrev-21605	1907	3	554	554	NUM
inlawrev-21605	1907	4	.	.	PUNCT
inlawrev-21605	1908	1	i	i	PRON
inlawrev-21605	1908	2	d.	d.	PROPN
inlawrev-21605	1908	3	555	555	NUM
inlawrev-21605	1908	4	.	.	PUNCT
inlawrev-21605	1909	1	i	i	PRON
inlawrev-21605	1909	2	d.	d.	PROPN
inlawrev-21605	1909	3	2017	2017	NUM
inlawrev-21605	1909	4	]	]	PUNCT
inlawrev-21605	1909	5	taxation	taxation	NOUN
inlawrev-21605	1909	6	1449	1449	NUM
inlawrev-21605	1909	7	case	case	NOUN
inlawrev-21605	1909	8	caused	cause	VERB
inlawrev-21605	1909	9	the	the	DET
inlawrev-21605	1909	10	request	request	NOUN
inlawrev-21605	1909	11	for	for	ADP
inlawrev-21605	1909	12	expenses	expense	NOUN
inlawrev-21605	1909	13	,	,	PUNCT
inlawrev-21605	1909	14	in	in	ADP
inlawrev-21605	1909	15	the	the	DET
inlawrev-21605	1909	16	full	full	ADJ
inlawrev-21605	1909	17	amount	amount	NOUN
inlawrev-21605	1909	18	,	,	PUNCT
inlawrev-21605	1909	19	to	to	PART
inlawrev-21605	1909	20	be	be	AUX
inlawrev-21605	1909	21	unreasonable	unreasonable	ADJ
inlawrev-21605	1909	22	.	.	PUNCT
inlawrev-21605	1910	1	in556	in556	NOUN
inlawrev-21605	1910	2	determining	determine	VERB
inlawrev-21605	1910	3	a	a	DET
inlawrev-21605	1910	4	reasonable	reasonable	ADJ
inlawrev-21605	1910	5	amount	amount	NOUN
inlawrev-21605	1910	6	of	of	ADP
inlawrev-21605	1910	7	expenses	expense	NOUN
inlawrev-21605	1910	8	,	,	PUNCT
inlawrev-21605	1910	9	the	the	DET
inlawrev-21605	1910	10	tax	tax	NOUN
inlawrev-21605	1910	11	court	court	NOUN
inlawrev-21605	1910	12	considered	consider	VERB
inlawrev-21605	1910	13	the	the	DET
inlawrev-21605	1910	14	credibility	credibility	NOUN
inlawrev-21605	1910	15	of	of	ADP
inlawrev-21605	1910	16	popovich	popovich	PROPN
inlawrev-21605	1910	17	’s	’s	PART
inlawrev-21605	1910	18	evidence	evidence	NOUN
inlawrev-21605	1910	19	,	,	PUNCT
inlawrev-21605	1910	20	the	the	DET
inlawrev-21605	1910	21	relative	relative	ADJ
inlawrev-21605	1910	22	success	success	NOUN
inlawrev-21605	1910	23	of	of	ADP
inlawrev-21605	1910	24	both	both	DET
inlawrev-21605	1910	25	parties	party	NOUN
inlawrev-21605	1910	26	,	,	PUNCT
inlawrev-21605	1910	27	and	and	CCONJ
inlawrev-21605	1910	28	the	the	DET
inlawrev-21605	1910	29	conduct	conduct	NOUN
inlawrev-21605	1910	30	of	of	ADP
inlawrev-21605	1910	31	both	both	DET
inlawrev-21605	1910	32	parties	party	NOUN
inlawrev-21605	1910	33	—	—	PUNCT
inlawrev-21605	1910	34	which	which	PRON
inlawrev-21605	1910	35	resulted	result	VERB
inlawrev-21605	1910	36	in	in	ADP
inlawrev-21605	1910	37	an	an	DET
inlawrev-21605	1910	38	unnecessarily	unnecessarily	ADV
inlawrev-21605	1910	39	prolonged	prolonged	ADJ
inlawrev-21605	1910	40	discovery	discovery	NOUN
inlawrev-21605	1910	41	process	process	NOUN
inlawrev-21605	1910	42	.	.	PUNCT
inlawrev-21605	1911	1	the	the	DET
inlawrev-21605	1911	2	tax	tax	NOUN
inlawrev-21605	1911	3	court	court	NOUN
inlawrev-21605	1911	4	held	hold	VERB
inlawrev-21605	1911	5	the	the	DET
inlawrev-21605	1911	6	department	department	NOUN
inlawrev-21605	1911	7	must	must	AUX
inlawrev-21605	1911	8	pay	pay	VERB
inlawrev-21605	1911	9	popovich	popovich	NOUN
inlawrev-21605	1911	10	for	for	ADP
inlawrev-21605	1911	11	his557	his557	PROPN
inlawrev-21605	1911	12	reasonably	reasonably	ADV
inlawrev-21605	1911	13	incurred	incur	VERB
inlawrev-21605	1911	14	expenses	expense	NOUN
inlawrev-21605	1911	15	of	of	ADP
inlawrev-21605	1911	16	$	$	SYM
inlawrev-21605	1911	17	24,963.558	24,963.558	NUM
inlawrev-21605	1911	18	2	2	NUM
inlawrev-21605	1911	19	.	.	X
inlawrev-21605	1912	1	popovich	popovich	PROPN
inlawrev-21605	1912	2	v.	v.	PROPN
inlawrev-21605	1912	3	indiana	indiana	PROPN
inlawrev-21605	1912	4	department	department	PROPN
inlawrev-21605	1912	5	of	of	ADP
inlawrev-21605	1912	6	state	state	PROPN
inlawrev-21605	1912	7	revenue	revenue	NOUN
inlawrev-21605	1912	8	:	:	PUNCT
inlawrev-21605	1912	9	order	order	NOUN
inlawrev-21605	1912	10	on	on	ADP
inlawrev-21605	1912	11	request	request	NOUN
inlawrev-21605	1912	12	for	for	ADP
inlawrev-21605	1912	13	expenses	expense	NOUN
inlawrev-21605	1912	14	related	relate	VERB
inlawrev-21605	1912	15	to	to	ADP
inlawrev-21605	1912	16	popovich	popovich	PROPN
inlawrev-21605	1912	17	’s	’s	PART
inlawrev-21605	1912	18	second	second	ADJ
inlawrev-21605	1912	19	m	m	PROPN
inlawrev-21605	1912	20	otion	otion	NOUN
inlawrev-21605	1912	21	to	to	PART
inlawrev-21605	1912	22	compel	compel	VERB
inlawrev-21605	1912	23	.	.	PUNCT
inlawrev-21605	1913	1	—	—	PUNCT
inlawrev-21605	1913	2	“	"	PUNCT
inlawrev-21605	1913	3	in	in	ADP
inlawrev-21605	1913	4	december	december	PROPN
inlawrev-21605	1913	5	of559	of559	NUM
inlawrev-21605	1913	6	2011	2011	NUM
inlawrev-21605	1913	7	,	,	PUNCT
inlawrev-21605	1913	8	popovich	popovich	PROPN
inlawrev-21605	1913	9	subpoenaed	subpoena	VERB
inlawrev-21605	1913	10	the	the	DET
inlawrev-21605	1913	11	department	department	NOUN
inlawrev-21605	1913	12	’s	’s	PART
inlawrev-21605	1913	13	designated	designate	VERB
inlawrev-21605	1913	14	trial	trial	NOUN
inlawrev-21605	1913	15	rule	rule	NOUN
inlawrev-21605	1913	16	30(b)(6	30(b)(6	NUM
inlawrev-21605	1913	17	)	)	PUNCT
inlawrev-21605	1913	18	witness	witness	NOUN
inlawrev-21605	1913	19	,	,	PUNCT
inlawrev-21605	1913	20	directing	direct	VERB
inlawrev-21605	1913	21	him	he	PRON
inlawrev-21605	1913	22	to	to	PART
inlawrev-21605	1913	23	bring	bring	VERB
inlawrev-21605	1913	24	several	several	ADJ
inlawrev-21605	1913	25	pages	page	NOUN
inlawrev-21605	1913	26	of	of	ADP
inlawrev-21605	1913	27	original	original	ADJ
inlawrev-21605	1913	28	documentation	documentation	NOUN
inlawrev-21605	1913	29	to	to	ADP
inlawrev-21605	1913	30	a	a	DET
inlawrev-21605	1913	31	deposition	deposition	NOUN
inlawrev-21605	1913	32	.	.	PUNCT
inlawrev-21605	1913	33	”	"	PUNCT
inlawrev-21605	1914	1	the	the	DET
inlawrev-21605	1914	2	department	department	NOUN
inlawrev-21605	1914	3	responded	respond	VERB
inlawrev-21605	1914	4	to	to	ADP
inlawrev-21605	1914	5	popovich	popovich	PROPN
inlawrev-21605	1914	6	and	and	CCONJ
inlawrev-21605	1914	7	explained	explain	VERB
inlawrev-21605	1914	8	it	it	PRON
inlawrev-21605	1914	9	would560	would560	PROPN
inlawrev-21605	1914	10	bring	bring	VERB
inlawrev-21605	1914	11	only	only	ADV
inlawrev-21605	1914	12	copies	copy	NOUN
inlawrev-21605	1914	13	of	of	ADP
inlawrev-21605	1914	14	the	the	DET
inlawrev-21605	1914	15	requested	request	VERB
inlawrev-21605	1914	16	documentation	documentation	NOUN
inlawrev-21605	1914	17	.	.	PUNCT
inlawrev-21605	1915	1	popovich	popovich	PROPN
inlawrev-21605	1915	2	responded	respond	VERB
inlawrev-21605	1915	3	by561	by561	PROPN
inlawrev-21605	1915	4	stating	state	VERB
inlawrev-21605	1915	5	that	that	SCONJ
inlawrev-21605	1915	6	he	he	PRON
inlawrev-21605	1915	7	would	would	AUX
inlawrev-21605	1915	8	file	file	VERB
inlawrev-21605	1915	9	another	another	DET
inlawrev-21605	1915	10	motion	motion	NOUN
inlawrev-21605	1915	11	to	to	PART
inlawrev-21605	1915	12	compel	compel	VERB
inlawrev-21605	1915	13	if	if	SCONJ
inlawrev-21605	1915	14	the	the	DET
inlawrev-21605	1915	15	department	department	NOUN
inlawrev-21605	1915	16	did	do	AUX
inlawrev-21605	1915	17	not	not	PART
inlawrev-21605	1915	18	bring	bring	VERB
inlawrev-21605	1915	19	the	the	DET
inlawrev-21605	1915	20	original	original	ADJ
inlawrev-21605	1915	21	documentation	documentation	NOUN
inlawrev-21605	1915	22	.	.	PUNCT
inlawrev-21605	1916	1	after	after	SCONJ
inlawrev-21605	1916	2	the	the	DET
inlawrev-21605	1916	3	department	department	NOUN
inlawrev-21605	1916	4	’s	’s	PART
inlawrev-21605	1916	5	witness	witness	NOUN
inlawrev-21605	1916	6	appeared	appear	VERB
inlawrev-21605	1916	7	at562	at562	ADP
inlawrev-21605	1916	8	the	the	DET
inlawrev-21605	1916	9	deposition	deposition	NOUN
inlawrev-21605	1916	10	without	without	ADP
inlawrev-21605	1916	11	any	any	DET
inlawrev-21605	1916	12	original	original	ADJ
inlawrev-21605	1916	13	documentation	documentation	NOUN
inlawrev-21605	1916	14	,	,	PUNCT
inlawrev-21605	1916	15	popovich	popovich	PROPN
inlawrev-21605	1916	16	quickly	quickly	ADV
inlawrev-21605	1916	17	adjourned	adjourn	VERB
inlawrev-21605	1916	18	the	the	DET
inlawrev-21605	1916	19	deposition	deposition	NOUN
inlawrev-21605	1916	20	.	.	PUNCT
inlawrev-21605	1917	1	in	in	ADP
inlawrev-21605	1917	2	january	january	PROPN
inlawrev-21605	1917	3	2012	2012	NUM
inlawrev-21605	1917	4	,	,	PUNCT
inlawrev-21605	1917	5	popovich	popovich	PROPN
inlawrev-21605	1917	6	filed	file	VERB
inlawrev-21605	1917	7	his	his	PRON
inlawrev-21605	1917	8	second	second	ADJ
inlawrev-21605	1917	9	motion	motion	NOUN
inlawrev-21605	1917	10	to	to	PART
inlawrev-21605	1917	11	compel.563	compel.563	VERB
inlawrev-21605	1917	12	564	564	NUM
inlawrev-21605	1917	13	on	on	ADP
inlawrev-21605	1917	14	april	april	PROPN
inlawrev-21605	1917	15	24	24	NUM
inlawrev-21605	1917	16	,	,	PUNCT
inlawrev-21605	1917	17	2012	2012	NUM
inlawrev-21605	1917	18	,	,	PUNCT
inlawrev-21605	1917	19	the	the	DET
inlawrev-21605	1917	20	tax	tax	NOUN
inlawrev-21605	1917	21	court	court	NOUN
inlawrev-21605	1917	22	denied	deny	VERB
inlawrev-21605	1917	23	popovich	popovich	PROPN
inlawrev-21605	1917	24	’s	’s	PART
inlawrev-21605	1917	25	second	second	ADJ
inlawrev-21605	1917	26	motion	motion	NOUN
inlawrev-21605	1917	27	to	to	PART
inlawrev-21605	1917	28	compel	compel	VERB
inlawrev-21605	1917	29	because	because	SCONJ
inlawrev-21605	1917	30	popovich	popovich	PROPN
inlawrev-21605	1917	31	failed	fail	VERB
inlawrev-21605	1917	32	to	to	PART
inlawrev-21605	1917	33	document	document	VERB
inlawrev-21605	1917	34	his	his	PRON
inlawrev-21605	1917	35	attempts	attempt	NOUN
inlawrev-21605	1917	36	to	to	PART
inlawrev-21605	1917	37	resolve	resolve	VERB
inlawrev-21605	1917	38	the	the	DET
inlawrev-21605	1917	39	m	m	NOUN
inlawrev-21605	1917	40	atter	atter	NOUN
inlawrev-21605	1917	41	informally	informally	ADV
inlawrev-21605	1917	42	—	—	PUNCT
inlawrev-21605	1917	43	a	a	DET
inlawrev-21605	1917	44	requirement	requirement	NOUN
inlawrev-21605	1917	45	of	of	ADP
inlawrev-21605	1917	46	indiana	indiana	PROPN
inlawrev-21605	1917	47	trial	trial	PROPN
inlawrev-21605	1917	48	rule	rule	NOUN
inlawrev-21605	1917	49	26(f	26(f	NUM
inlawrev-21605	1917	50	)	)	PUNCT
inlawrev-21605	1917	51	.	.	PUNCT
inlawrev-21605	1918	1	popovich	popovich	PROPN
inlawrev-21605	1918	2	filed	file	VERB
inlawrev-21605	1918	3	a565	a565	PROPN
inlawrev-21605	1918	4	subsequent	subsequent	ADJ
inlawrev-21605	1918	5	motion	motion	NOUN
inlawrev-21605	1918	6	to	to	PART
inlawrev-21605	1918	7	reconsider	reconsider	VERB
inlawrev-21605	1918	8	,	,	PUNCT
inlawrev-21605	1918	9	arguing	argue	VERB
inlawrev-21605	1918	10	the	the	DET
inlawrev-21605	1918	11	department	department	NOUN
inlawrev-21605	1918	12	’s	’s	PART
inlawrev-21605	1918	13	behavior	behavior	NOUN
inlawrev-21605	1918	14	“	"	PUNCT
inlawrev-21605	1918	15	had	have	AUX
inlawrev-21605	1918	16	made	make	VERB
inlawrev-21605	1918	17	complying	comply	VERB
inlawrev-21605	1918	18	with	with	ADP
inlawrev-21605	1918	19	trial	trial	NOUN
inlawrev-21605	1918	20	rule	rule	NOUN
inlawrev-21605	1918	21	26(f	26(f	NUM
inlawrev-21605	1918	22	)	)	PUNCT
inlawrev-21605	1918	23	futile	futile	NOUN
inlawrev-21605	1918	24	.	.	PUNCT
inlawrev-21605	1918	25	”	"	PUNCT
inlawrev-21605	1919	1	the	the	DET
inlawrev-21605	1919	2	tax	tax	NOUN
inlawrev-21605	1919	3	court	court	NOUN
inlawrev-21605	1919	4	denied	deny	VERB
inlawrev-21605	1919	5	that	that	SCONJ
inlawrev-21605	1919	6	motion.566	motion.566	PROPN
inlawrev-21605	1919	7	567	567	NUM
inlawrev-21605	1919	8	t	t	NOUN
inlawrev-21605	1919	9	he	he	PRON
inlawrev-21605	1919	10	t	t	PROPN
inlawrev-21605	1919	11	ax	ax	NOUN
inlawrev-21605	1919	12	court	court	NOUN
inlawrev-21605	1919	13	,	,	PUNCT
inlawrev-21605	1919	14	on	on	ADP
inlawrev-21605	1919	15	october	october	PROPN
inlawrev-21605	1919	16	22	22	NUM
inlawrev-21605	1919	17	,	,	PUNCT
inlawrev-21605	1919	18	2014	2014	NUM
inlawrev-21605	1919	19	,	,	PUNCT
inlawrev-21605	1919	20	conducted	conduct	VERB
inlawrev-21605	1919	21	a	a	DET
inlawrev-21605	1919	22	hearing	hearing	NOUN
inlawrev-21605	1919	23	on	on	ADP
inlawrev-21605	1919	24	the	the	DET
inlawrev-21605	1919	25	department	department	NOUN
inlawrev-21605	1919	26	’s	’s	PART
inlawrev-21605	1919	27	request	request	NOUN
inlawrev-21605	1919	28	for	for	ADP
inlawrev-21605	1919	29	expenses	expense	NOUN
inlawrev-21605	1919	30	—	—	PUNCT
inlawrev-21605	1919	31	as	as	SCONJ
inlawrev-21605	1919	32	required	require	VERB
inlawrev-21605	1919	33	by	by	ADP
inlawrev-21605	1919	34	indiana	indiana	PROPN
inlawrev-21605	1919	35	trial	trial	NOUN
inlawrev-21605	1919	36	rule	rule	NOUN
inlawrev-21605	1919	37	37(a)(4	37(a)(4	NUM
inlawrev-21605	1919	38	)	)	PUNCT
inlawrev-21605	1919	39	.	.	PUNCT
inlawrev-21605	1920	1	popovich	popovich	PROPN
inlawrev-21605	1920	2	argued	argue	VERB
inlawrev-21605	1920	3	“	"	PUNCT
inlawrev-21605	1920	4	he	he	PRON
inlawrev-21605	1920	5	was	be	AUX
inlawrev-21605	1920	6	substantially	substantially	ADV
inlawrev-21605	1920	7	justified	justify	VERB
inlawrev-21605	1920	8	in	in	ADP
inlawrev-21605	1920	9	filing	file	VERB
inlawrev-21605	1920	10	his	his	PRON
inlawrev-21605	1920	11	second568	second568	PROPN
inlawrev-21605	1920	12	motion	motion	NOUN
inlawrev-21605	1920	13	to	to	PART
inlawrev-21605	1920	14	compel	compel	VERB
inlawrev-21605	1920	15	original	original	ADJ
inlawrev-21605	1920	16	documents	document	NOUN
inlawrev-21605	1920	17	because	because	SCONJ
inlawrev-21605	1920	18	he	he	PRON
inlawrev-21605	1920	19	only	only	ADV
inlawrev-21605	1920	20	sought	seek	VERB
inlawrev-21605	1920	21	to	to	PART
inlawrev-21605	1920	22	recover	recover	VERB
inlawrev-21605	1920	23	the	the	DET
inlawrev-21605	1920	24	costs	cost	NOUN
inlawrev-21605	1920	25	from	from	ADP
inlawrev-21605	1920	26	the	the	DET
inlawrev-21605	1920	27	canceled	cancel	VERB
inlawrev-21605	1920	28	deposition	deposition	NOUN
inlawrev-21605	1920	29	that	that	PRON
inlawrev-21605	1920	30	was	be	AUX
inlawrev-21605	1920	31	caused	cause	VERB
inlawrev-21605	1920	32	by	by	ADP
inlawrev-21605	1920	33	the	the	DET
inlawrev-21605	1920	34	department	department	NOUN
inlawrev-21605	1920	35	’s	’s	PART
inlawrev-21605	1920	36	malfeasance	malfeasance	NOUN
inlawrev-21605	1920	37	.	.	PUNCT
inlawrev-21605	1920	38	”	"	PUNCT
inlawrev-21605	1921	1	specifically	specifically	ADV
inlawrev-21605	1921	2	,	,	PUNCT
inlawrev-21605	1921	3	popovich	popovich	PROPN
inlawrev-21605	1921	4	argued	argue	VERB
inlawrev-21605	1921	5	the	the	DET
inlawrev-21605	1921	6	department	department	NOUN
inlawrev-21605	1921	7	ignored	ignore	VERB
inlawrev-21605	1921	8	his569	his569	PROPN
inlawrev-21605	1921	9	subpoena	subpoena	NOUN
inlawrev-21605	1921	10	,	,	PUNCT
inlawrev-21605	1921	11	“	"	PUNCT
inlawrev-21605	1921	12	failed	fail	VERB
inlawrev-21605	1921	13	to	to	PART
inlawrev-21605	1921	14	avail	avail	VERB
inlawrev-21605	1921	15	itself	itself	PRON
inlawrev-21605	1921	16	of	of	ADP
inlawrev-21605	1921	17	the	the	DET
inlawrev-21605	1921	18	motion	motion	NOUN
inlawrev-21605	1921	19	to	to	PART
inlawrev-21605	1921	20	quash	quash	VERB
inlawrev-21605	1921	21	remedy	remedy	NOUN
inlawrev-21605	1921	22	,	,	PUNCT
inlawrev-21605	1921	23	”	"	PUNCT
inlawrev-21605	1921	24	and	and	CCONJ
inlawrev-21605	1921	25	did	do	AUX
inlawrev-21605	1921	26	not	not	PART
inlawrev-21605	1921	27	comply	comply	VERB
inlawrev-21605	1921	28	with	with	ADP
inlawrev-21605	1921	29	his	his	PRON
inlawrev-21605	1921	30	subpoena	subpoena	NOUN
inlawrev-21605	1921	31	until	until	ADP
inlawrev-21605	1921	32	the	the	DET
inlawrev-21605	1921	33	“	"	PUNCT
inlawrev-21605	1921	34	eleventh	eleventh	ADJ
inlawrev-21605	1921	35	hour	hour	NOUN
inlawrev-21605	1921	36	.	.	PUNCT
inlawrev-21605	1921	37	”	"	PUNCT
inlawrev-21605	1922	1	popovich	popovich	PROPN
inlawrev-21605	1922	2	also	also	ADV
inlawrev-21605	1922	3	contended570	contended570	VERB
inlawrev-21605	1922	4	that	that	SCONJ
inlawrev-21605	1922	5	if	if	SCONJ
inlawrev-21605	1922	6	he	he	PRON
inlawrev-21605	1922	7	had	have	AUX
inlawrev-21605	1922	8	more	more	ADV
inlawrev-21605	1922	9	clearly	clearly	ADV
inlawrev-21605	1922	10	crafted	craft	VERB
inlawrev-21605	1922	11	his	his	PRON
inlawrev-21605	1922	12	argument	argument	NOUN
inlawrev-21605	1922	13	as	as	ADP
inlawrev-21605	1922	14	a	a	DET
inlawrev-21605	1922	15	trial	trial	NOUN
inlawrev-21605	1922	16	rule	rule	NOUN
inlawrev-21605	1922	17	45(f	45(f	NUM
inlawrev-21605	1922	18	)	)	PUNCT
inlawrev-21605	1922	19	motion	motion	NOUN
inlawrev-21605	1922	20	,	,	PUNCT
inlawrev-21605	1922	21	he	he	PRON
inlawrev-21605	1922	22	556	556	NUM
inlawrev-21605	1922	23	.	.	PUNCT
inlawrev-21605	1923	1	i	i	PRON
inlawrev-21605	1923	2	d.	d.	PROPN
inlawrev-21605	1923	3	557	557	NUM
inlawrev-21605	1923	4	.	.	PUNCT
inlawrev-21605	1924	1	i	i	PRON
inlawrev-21605	1924	2	d.	d.	PROPN
inlawrev-21605	1924	3	558	558	NUM
inlawrev-21605	1924	4	.	.	PUNCT
inlawrev-21605	1925	1	i	i	PRON
inlawrev-21605	1925	2	d.	d.	PROPN
inlawrev-21605	1925	3	at	at	ADP
inlawrev-21605	1925	4	415	415	NUM
inlawrev-21605	1925	5	.	.	PUNCT
inlawrev-21605	1926	1	559	559	NUM
inlawrev-21605	1926	2	.	.	X
inlawrev-21605	1926	3	50	50	NUM
inlawrev-21605	1926	4	n.e.3d	n.e.3d	NUM
inlawrev-21605	1926	5	415	415	NUM
inlawrev-21605	1926	6	(	(	PUNCT
inlawrev-21605	1926	7	ind	ind	NOUN
inlawrev-21605	1926	8	.	.	PUNCT
inlawrev-21605	1927	1	t.c	t.c	PROPN
inlawrev-21605	1927	2	.	.	PROPN
inlawrev-21605	1927	3	2016	2016	NUM
inlawrev-21605	1927	4	)	)	PUNCT
inlawrev-21605	1927	5	.	.	PUNCT
inlawrev-21605	1928	1	560	560	NUM
inlawrev-21605	1928	2	.	.	PUNCT
inlawrev-21605	1929	1	i	i	PRON
inlawrev-21605	1929	2	d.	d.	PROPN
inlawrev-21605	1929	3	at	at	ADP
inlawrev-21605	1929	4	416	416	NUM
inlawrev-21605	1929	5	.	.	PUNCT
inlawrev-21605	1930	1	561	561	NUM
inlawrev-21605	1930	2	.	.	PUNCT
inlawrev-21605	1931	1	i	i	PRON
inlawrev-21605	1931	2	d.	d.	PROPN
inlawrev-21605	1931	3	562	562	NUM
inlawrev-21605	1931	4	.	.	PUNCT
inlawrev-21605	1932	1	i	i	PRON
inlawrev-21605	1932	2	d.	d.	PROPN
inlawrev-21605	1932	3	563	563	NUM
inlawrev-21605	1932	4	.	.	PUNCT
inlawrev-21605	1933	1	i	i	PRON
inlawrev-21605	1933	2	d.	d.	PROPN
inlawrev-21605	1933	3	564	564	NUM
inlawrev-21605	1933	4	.	.	PUNCT
inlawrev-21605	1934	1	i	i	PRON
inlawrev-21605	1934	2	d.	d.	PROPN
inlawrev-21605	1934	3	565	565	NUM
inlawrev-21605	1934	4	.	.	PUNCT
inlawrev-21605	1935	1	i	i	PRON
inlawrev-21605	1935	2	d.	d.	PROPN
inlawrev-21605	1935	3	;	;	PUNCT
inlawrev-21605	1935	4	see	see	VERB
inlawrev-21605	1935	5	also	also	ADV
inlawrev-21605	1935	6	ind	ind	ADJ
inlawrev-21605	1935	7	.	.	PUNCT
inlawrev-21605	1936	1	r.	r.	PROPN
inlawrev-21605	1936	2	trial	trial	PROPN
inlawrev-21605	1937	1	p.	p.	NOUN
inlawrev-21605	1937	2	26(f	26(f	NUM
inlawrev-21605	1937	3	)	)	PUNCT
inlawrev-21605	1937	4	.	.	PUNCT
inlawrev-21605	1938	1	566	566	NUM
inlawrev-21605	1938	2	.	.	X
inlawrev-21605	1938	3	popovich	popovich	PROPN
inlawrev-21605	1938	4	,	,	PUNCT
inlawrev-21605	1938	5	50	50	NUM
inlawrev-21605	1938	6	n.e.3d	n.e.3d	NUM
inlawrev-21605	1938	7	at	at	ADP
inlawrev-21605	1938	8	416	416	NUM
inlawrev-21605	1938	9	.	.	PUNCT
inlawrev-21605	1938	10	567	567	NUM
inlawrev-21605	1938	11	.	.	PUNCT
inlawrev-21605	1939	1	i	i	PRON
inlawrev-21605	1939	2	d.	d.	PROPN
inlawrev-21605	1939	3	568	568	NUM
inlawrev-21605	1939	4	.	.	PUNCT
inlawrev-21605	1940	1	i	i	PRON
inlawrev-21605	1940	2	d.	d.	PROPN
inlawrev-21605	1940	3	;	;	PUNCT
inlawrev-21605	1940	4	see	see	VERB
inlawrev-21605	1940	5	also	also	ADV
inlawrev-21605	1940	6	ind	ind	ADJ
inlawrev-21605	1940	7	.	.	PUNCT
inlawrev-21605	1941	1	r.	r.	PROPN
inlawrev-21605	1941	2	trial	trial	PROPN
inlawrev-21605	1941	3	p.	p.	NOUN
inlawrev-21605	1941	4	37(a)(4	37(a)(4	NUM
inlawrev-21605	1941	5	)	)	PUNCT
inlawrev-21605	1941	6	.	.	PUNCT
inlawrev-21605	1942	1	569	569	NUM
inlawrev-21605	1942	2	.	.	PUNCT
inlawrev-21605	1943	1	popovich	popovich	PROPN
inlawrev-21605	1943	2	,	,	PUNCT
inlawrev-21605	1943	3	50	50	NUM
inlawrev-21605	1943	4	n.e.3d	n.e.3d	NOUN
inlawrev-21605	1943	5	at	at	ADP
inlawrev-21605	1943	6	417	417	NUM
inlawrev-21605	1943	7	.	.	PUNCT
inlawrev-21605	1943	8	570	570	NUM
inlawrev-21605	1943	9	.	.	PUNCT
inlawrev-21605	1944	1	i	i	PRON
inlawrev-21605	1944	2	d.	d.	PROPN
inlawrev-21605	1944	3	1450	1450	NUM
inlawrev-21605	1944	4	indiana	indiana	PROPN
inlawrev-21605	1944	5	law	law	PROPN
inlawrev-21605	1944	6	review	review	NOUN
inlawrev-21605	1945	1	[	[	X
inlawrev-21605	1945	2	vol	vol	NOUN
inlawrev-21605	1945	3	.	.	PUNCT
inlawrev-21605	1946	1	50:1403	50:1403	PRON
inlawrev-21605	1946	2	would	would	AUX
inlawrev-21605	1946	3	have	have	AUX
inlawrev-21605	1946	4	likely	likely	ADV
inlawrev-21605	1946	5	prevailed	prevail	VERB
inlawrev-21605	1946	6	.	.	PUNCT
inlawrev-21605	1947	1	the	the	DET
inlawrev-21605	1947	2	tax	tax	NOUN
inlawrev-21605	1947	3	court	court	NOUN
inlawrev-21605	1947	4	explained	explain	VERB
inlawrev-21605	1947	5	popovich	popovich	NOUN
inlawrev-21605	1947	6	can	can	AUX
inlawrev-21605	1947	7	not	not	PART
inlawrev-21605	1947	8	elude571	elude571	VERB
inlawrev-21605	1947	9	the	the	DET
inlawrev-21605	1947	10	requirements	requirement	NOUN
inlawrev-21605	1947	11	of	of	ADP
inlawrev-21605	1947	12	indiana	indiana	PROPN
inlawrev-21605	1947	13	trial	trial	NOUN
inlawrev-21605	1947	14	rule	rule	NOUN
inlawrev-21605	1947	15	26(f	26(f	NUM
inlawrev-21605	1947	16	)	)	PUNCT
inlawrev-21605	1947	17	on	on	ADP
inlawrev-21605	1947	18	the	the	DET
inlawrev-21605	1947	19	basis	basis	NOUN
inlawrev-21605	1947	20	that	that	SCONJ
inlawrev-21605	1947	21	he	he	PRON
inlawrev-21605	1947	22	meant	mean	VERB
inlawrev-21605	1947	23	to	to	PART
inlawrev-21605	1947	24	file	file	VERB
inlawrev-21605	1947	25	a	a	DET
inlawrev-21605	1947	26	different	different	ADJ
inlawrev-21605	1947	27	motion	motion	NOUN
inlawrev-21605	1947	28	or	or	CCONJ
inlawrev-21605	1947	29	by	by	ADP
inlawrev-21605	1947	30	shifting	shift	VERB
inlawrev-21605	1947	31	the	the	DET
inlawrev-21605	1947	32	blame	blame	NOUN
inlawrev-21605	1947	33	to	to	ADP
inlawrev-21605	1947	34	the	the	DET
inlawrev-21605	1947	35	department	department	NOUN
inlawrev-21605	1947	36	.	.	PUNCT
inlawrev-21605	1948	1	in	in	ADP
inlawrev-21605	1948	2	regard	regard	NOUN
inlawrev-21605	1948	3	to572	to572	PROPN
inlawrev-21605	1948	4	popovich	popovich	PROPN
inlawrev-21605	1948	5	’s	’s	PART
inlawrev-21605	1948	6	attempt	attempt	NOUN
inlawrev-21605	1948	7	to	to	PART
inlawrev-21605	1948	8	shift	shift	VERB
inlawrev-21605	1948	9	the	the	DET
inlawrev-21605	1948	10	blame	blame	NOUN
inlawrev-21605	1948	11	to	to	ADP
inlawrev-21605	1948	12	the	the	DET
inlawrev-21605	1948	13	department	department	NOUN
inlawrev-21605	1948	14	,	,	PUNCT
inlawrev-21605	1948	15	the	the	DET
inlawrev-21605	1948	16	tax	tax	NOUN
inlawrev-21605	1948	17	court	court	NOUN
inlawrev-21605	1948	18	stated	state	VERB
inlawrev-21605	1948	19	that	that	SCONJ
inlawrev-21605	1948	20	“	"	PUNCT
inlawrev-21605	1948	21	a	a	DET
inlawrev-21605	1948	22	reasonable	reasonable	ADJ
inlawrev-21605	1948	23	person	person	NOUN
inlawrev-21605	1948	24	could	could	AUX
inlawrev-21605	1948	25	not	not	PART
inlawrev-21605	1948	26	conclude	conclude	VERB
inlawrev-21605	1948	27	the	the	DET
inlawrev-21605	1948	28	department	department	NOUN
inlawrev-21605	1948	29	’s	’s	PART
inlawrev-21605	1948	30	mulish	mulish	PROPN
inlawrev-21605	1948	31	behavior	behavior	NOUN
inlawrev-21605	1948	32	relieved	relieve	VERB
inlawrev-21605	1948	33	popovich	popovich	NOUN
inlawrev-21605	1948	34	from	from	ADP
inlawrev-21605	1948	35	complying	comply	VERB
inlawrev-21605	1948	36	with	with	ADP
inlawrev-21605	1948	37	the	the	DET
inlawrev-21605	1948	38	requirements	requirement	NOUN
inlawrev-21605	1948	39	of	of	ADP
inlawrev-21605	1948	40	trial	trial	NOUN
inlawrev-21605	1948	41	rule	rule	NOUN
inlawrev-21605	1948	42	26(f).”573	26(f).”573	NUM
inlawrev-21605	1948	43	consequently	consequently	ADV
inlawrev-21605	1948	44	,	,	PUNCT
inlawrev-21605	1948	45	the	the	DET
inlawrev-21605	1948	46	tax	tax	NOUN
inlawrev-21605	1948	47	court	court	NOUN
inlawrev-21605	1948	48	held	hold	VERB
inlawrev-21605	1948	49	popovich	popovich	PROPN
inlawrev-21605	1948	50	was	be	AUX
inlawrev-21605	1948	51	not	not	PART
inlawrev-21605	1948	52	substantially	substantially	ADV
inlawrev-21605	1948	53	justified	justify	VERB
inlawrev-21605	1948	54	in	in	ADP
inlawrev-21605	1948	55	filing	file	VERB
inlawrev-21605	1948	56	his	his	PRON
inlawrev-21605	1948	57	second	second	ADJ
inlawrev-21605	1948	58	motion	motion	NOUN
inlawrev-21605	1948	59	to	to	PART
inlawrev-21605	1948	60	compel	compel	VERB
inlawrev-21605	1948	61	.	.	PUNCT
inlawrev-21605	1949	1	popovich	popovich	PROPN
inlawrev-21605	1949	2	did	do	AUX
inlawrev-21605	1949	3	not	not	PART
inlawrev-21605	1949	4	question	question	VERB
inlawrev-21605	1949	5	the	the	DET
inlawrev-21605	1949	6	reliability574	reliability574	PROPN
inlawrev-21605	1949	7	or	or	CCONJ
inlawrev-21605	1949	8	reasonableness	reasonableness	NOUN
inlawrev-21605	1949	9	of	of	ADP
inlawrev-21605	1949	10	the	the	DET
inlawrev-21605	1949	11	department	department	NOUN
inlawrev-21605	1949	12	’s	’s	PART
inlawrev-21605	1949	13	requested	request	VERB
inlawrev-21605	1949	14	amount	amount	NOUN
inlawrev-21605	1949	15	of	of	ADP
inlawrev-21605	1949	16	expenses	expense	NOUN
inlawrev-21605	1949	17	;	;	PUNCT
inlawrev-21605	1949	18	therefore	therefore	ADV
inlawrev-21605	1949	19	,	,	PUNCT
inlawrev-21605	1949	20	the	the	DET
inlawrev-21605	1949	21	tax	tax	NOUN
inlawrev-21605	1949	22	court	court	NOUN
inlawrev-21605	1949	23	found	find	VERB
inlawrev-21605	1949	24	popovich	popovich	PROPN
inlawrev-21605	1949	25	m	m	AUX
inlawrev-21605	1949	26	ust	ust	AUX
inlawrev-21605	1949	27	pay	pay	VERB
inlawrev-21605	1949	28	the	the	DET
inlawrev-21605	1949	29	department	department	NOUN
inlawrev-21605	1949	30	’s	’s	PART
inlawrev-21605	1949	31	expenses	expense	NOUN
inlawrev-21605	1949	32	of	of	ADP
inlawrev-21605	1949	33	$	$	SYM
inlawrev-21605	1949	34	5,175.25.575	5,175.25.575	NUM
inlawrev-21605	1949	35	3	3	NUM
inlawrev-21605	1949	36	.	.	PUNCT
inlawrev-21605	1950	1	popovich	popovich	PROPN
inlawrev-21605	1950	2	v.	v.	PROPN
inlawrev-21605	1950	3	indiana	indiana	PROPN
inlawrev-21605	1950	4	department	department	PROPN
inlawrev-21605	1950	5	of	of	ADP
inlawrev-21605	1950	6	state	state	PROPN
inlawrev-21605	1950	7	revenue	revenue	NOUN
inlawrev-21605	1950	8	:	:	PUNCT
inlawrev-21605	1950	9	order	order	NOUN
inlawrev-21605	1950	10	on	on	ADP
inlawrev-21605	1950	11	department	department	NOUN
inlawrev-21605	1950	12	’s	’s	PART
inlawrev-21605	1950	13	m	m	VERB
inlawrev-21605	1950	14	otion	otion	NOUN
inlawrev-21605	1950	15	for	for	ADP
inlawrev-21605	1950	16	summary	summary	NOUN
inlawrev-21605	1950	17	judgment	judgment	NOUN
inlawrev-21605	1950	18	.	.	PUNCT
inlawrev-21605	1951	1	—	—	PUNCT
inlawrev-21605	1951	2	the	the	DET
inlawrev-21605	1951	3	department	department	NOUN
inlawrev-21605	1951	4	filed	file	VERB
inlawrev-21605	1951	5	a	a	DET
inlawrev-21605	1951	6	summary	summary	NOUN
inlawrev-21605	1951	7	judgment576	judgment576	PROPN
inlawrev-21605	1951	8	for	for	ADP
inlawrev-21605	1951	9	two	two	NUM
inlawrev-21605	1951	10	issues	issue	NOUN
inlawrev-21605	1951	11	:	:	PUNCT
inlawrev-21605	1951	12	whether	whether	SCONJ
inlawrev-21605	1951	13	the	the	DET
inlawrev-21605	1951	14	department	department	NOUN
inlawrev-21605	1951	15	’s	’s	PART
inlawrev-21605	1951	16	2003	2003	NUM
inlawrev-21605	1951	17	adjusted	adjust	VERB
inlawrev-21605	1951	18	gross	gross	ADJ
inlawrev-21605	1951	19	income	income	NOUN
inlawrev-21605	1951	20	tax	tax	NOUN
inlawrev-21605	1951	21	(	(	PUNCT
inlawrev-21605	1951	22	agit	agit	ADJ
inlawrev-21605	1951	23	)	)	PUNCT
inlawrev-21605	1951	24	assessment	assessment	NOUN
inlawrev-21605	1951	25	was	be	AUX
inlawrev-21605	1951	26	timely	timely	ADJ
inlawrev-21605	1951	27	and	and	CCONJ
inlawrev-21605	1951	28	whether	whether	SCONJ
inlawrev-21605	1951	29	popovich	popovich	PROPN
inlawrev-21605	1951	30	was	be	AUX
inlawrev-21605	1951	31	a	a	DET
inlawrev-21605	1951	32	professional	professional	ADJ
inlawrev-21605	1951	33	gambler	gambler	NOUN
inlawrev-21605	1951	34	eligible	eligible	ADJ
inlawrev-21605	1951	35	for	for	ADP
inlawrev-21605	1951	36	certain	certain	ADJ
inlawrev-21605	1951	37	deductions	deduction	NOUN
inlawrev-21605	1951	38	.	.	PUNCT
inlawrev-21605	1952	1	on	on	ADP
inlawrev-21605	1952	2	december	december	PROPN
inlawrev-21605	1952	3	29	29	NUM
inlawrev-21605	1952	4	,	,	PUNCT
inlawrev-21605	1952	5	2007	2007	NUM
inlawrev-21605	1952	6	,	,	PUNCT
inlawrev-21605	1952	7	the	the	DET
inlawrev-21605	1952	8	department	department	NOUN
inlawrev-21605	1952	9	rejected577	rejected577	PROPN
inlawrev-21605	1952	10	popovich	popovich	PROPN
inlawrev-21605	1952	11	’s	’s	PART
inlawrev-21605	1952	12	contention	contention	NOUN
inlawrev-21605	1952	13	that	that	SCONJ
inlawrev-21605	1952	14	he	he	PRON
inlawrev-21605	1952	15	was	be	AUX
inlawrev-21605	1952	16	engaged	engage	VERB
inlawrev-21605	1952	17	in	in	ADP
inlawrev-21605	1952	18	the	the	DET
inlawrev-21605	1952	19	trade	trade	NOUN
inlawrev-21605	1952	20	or	or	CCONJ
inlawrev-21605	1952	21	business	business	NOUN
inlawrev-21605	1952	22	of	of	ADP
inlawrev-21605	1952	23	gambling	gambling	NOUN
inlawrev-21605	1952	24	in	in	ADP
inlawrev-21605	1952	25	2003	2003	NUM
inlawrev-21605	1952	26	and	and	CCONJ
inlawrev-21605	1952	27	2004	2004	NUM
inlawrev-21605	1952	28	.	.	PUNCT
inlawrev-21605	1953	1	as	as	ADP
inlawrev-21605	1953	2	such	such	ADJ
inlawrev-21605	1953	3	,	,	PUNCT
inlawrev-21605	1953	4	the	the	DET
inlawrev-21605	1953	5	department	department	NOUN
inlawrev-21605	1953	6	issued	issue	VERB
inlawrev-21605	1953	7	proposed	propose	VERB
inlawrev-21605	1953	8	assessments	assessment	NOUN
inlawrev-21605	1953	9	for578	for578	VERB
inlawrev-21605	1953	10	$	$	SYM
inlawrev-21605	1953	11	403,762.72	403,762.72	NUM
inlawrev-21605	1953	12	for	for	ADP
inlawrev-21605	1953	13	additional	additional	ADJ
inlawrev-21605	1953	14	a	a	DET
inlawrev-21605	1953	15	g	g	NOUN
inlawrev-21605	1953	16	it	it	PRON
inlawrev-21605	1953	17	due	due	ADJ
inlawrev-21605	1953	18	,	,	PUNCT
inlawrev-21605	1953	19	as	as	ADV
inlawrev-21605	1953	20	well	well	ADV
inlawrev-21605	1953	21	as	as	ADP
inlawrev-21605	1953	22	interest	interest	NOUN
inlawrev-21605	1953	23	and	and	CCONJ
inlawrev-21605	1953	24	penalties.579	penalties.579	PROPN
inlawrev-21605	1953	25	popovich	popovich	PROPN
inlawrev-21605	1953	26	protested	protest	VERB
inlawrev-21605	1953	27	,	,	PUNCT
inlawrev-21605	1953	28	but	but	CCONJ
inlawrev-21605	1953	29	the	the	DET
inlawrev-21605	1953	30	department	department	NOUN
inlawrev-21605	1953	31	upheld	uphold	VERB
inlawrev-21605	1953	32	the	the	DET
inlawrev-21605	1953	33	assessment	assessment	NOUN
inlawrev-21605	1953	34	.	.	PUNCT
inlawrev-21605	1954	1	popovich	popovich	PROPN
inlawrev-21605	1954	2	then580	then580	PROPN
inlawrev-21605	1954	3	initiated	initiate	VERB
inlawrev-21605	1954	4	an	an	DET
inlawrev-21605	1954	5	original	original	ADJ
inlawrev-21605	1954	6	tax	tax	NOUN
inlawrev-21605	1954	7	appeal	appeal	NOUN
inlawrev-21605	1954	8	challenging	challenge	VERB
inlawrev-21605	1954	9	the	the	DET
inlawrev-21605	1954	10	additional	additional	ADJ
inlawrev-21605	1954	11	agit	agit	NOUN
inlawrev-21605	1954	12	and	and	CCONJ
inlawrev-21605	1954	13	interest	interest	NOUN
inlawrev-21605	1954	14	for	for	ADP
inlawrev-21605	1954	15	2003	2003	NUM
inlawrev-21605	1954	16	and	and	CCONJ
inlawrev-21605	1954	17	2004	2004	NUM
inlawrev-21605	1954	18	tax	tax	NOUN
inlawrev-21605	1954	19	years	year	NOUN
inlawrev-21605	1954	20	and	and	CCONJ
inlawrev-21605	1954	21	the	the	DET
inlawrev-21605	1954	22	imposition	imposition	NOUN
inlawrev-21605	1954	23	of	of	ADP
inlawrev-21605	1954	24	negligence	negligence	NOUN
inlawrev-21605	1954	25	penalties	penalty	NOUN
inlawrev-21605	1954	26	for	for	ADP
inlawrev-21605	1954	27	all	all	PRON
inlawrev-21605	1954	28	of	of	ADP
inlawrev-21605	1954	29	the	the	DET
inlawrev-21605	1954	30	tax	tax	NOUN
inlawrev-21605	1954	31	years	year	NOUN
inlawrev-21605	1954	32	at	at	ADP
inlawrev-21605	1954	33	issue	issue	NOUN
inlawrev-21605	1954	34	.	.	PUNCT
inlawrev-21605	1955	1	the	the	DET
inlawrev-21605	1955	2	department	department	NOUN
inlawrev-21605	1955	3	moved	move	VERB
inlawrev-21605	1955	4	for	for	ADP
inlawrev-21605	1955	5	summary	summary	NOUN
inlawrev-21605	1955	6	judgment	judgment	NOUN
inlawrev-21605	1955	7	under	under	ADP
inlawrev-21605	1955	8	indiana581	indiana581	PROPN
inlawrev-21605	1955	9	trial	trial	NOUN
inlawrev-21605	1955	10	rule	rule	NOUN
inlawrev-21605	1955	11	56(c).582	56(c).582	NUM
inlawrev-21605	1955	12	the	the	DET
inlawrev-21605	1955	13	indiana	indiana	PROPN
inlawrev-21605	1955	14	tax	tax	PROPN
inlawrev-21605	1955	15	court	court	NOUN
inlawrev-21605	1955	16	explained	explain	VERB
inlawrev-21605	1955	17	that	that	SCONJ
inlawrev-21605	1955	18	because	because	SCONJ
inlawrev-21605	1955	19	the	the	DET
inlawrev-21605	1955	20	department	department	NOUN
inlawrev-21605	1955	21	had	have	AUX
inlawrev-21605	1955	22	moved	move	VERB
inlawrev-21605	1955	23	for	for	ADP
inlawrev-21605	1955	24	summary	summary	NOUN
inlawrev-21605	1955	25	judgment	judgment	NOUN
inlawrev-21605	1955	26	and	and	CCONJ
inlawrev-21605	1955	27	properly	properly	ADV
inlawrev-21605	1955	28	designated	designate	VERB
inlawrev-21605	1955	29	its	its	PRON
inlawrev-21605	1955	30	proposed	propose	VERB
inlawrev-21605	1955	31	assessments	assessment	NOUN
inlawrev-21605	1955	32	as	as	ADP
inlawrev-21605	1955	33	evidence	evidence	NOUN
inlawrev-21605	1955	34	,	,	PUNCT
inlawrev-21605	1955	35	it	it	PRON
inlawrev-21605	1955	36	had	have	AUX
inlawrev-21605	1955	37	made	make	VERB
inlawrev-21605	1955	38	a	a	DET
inlawrev-21605	1955	39	prima	prima	NOUN
inlawrev-21605	1955	40	facie	facie	NOUN
inlawrev-21605	1955	41	case	case	NOUN
inlawrev-21605	1955	42	.	.	PUNCT
inlawrev-21605	1956	1	therefore	therefore	ADV
inlawrev-21605	1956	2	,	,	PUNCT
inlawrev-21605	1956	3	the	the	DET
inlawrev-21605	1956	4	burden	burden	NOUN
inlawrev-21605	1956	5	shifted	shift	VERB
inlawrev-21605	1956	6	to583	to583	PROPN
inlawrev-21605	1956	7	popovich	popovich	NOUN
inlawrev-21605	1956	8	.	.	PUNCT
inlawrev-21605	1957	1	as	as	ADP
inlawrev-21605	1957	2	a	a	DET
inlawrev-21605	1957	3	preliminary	preliminary	ADJ
inlawrev-21605	1957	4	matter	matter	NOUN
inlawrev-21605	1957	5	,	,	PUNCT
inlawrev-21605	1957	6	the	the	DET
inlawrev-21605	1957	7	tax	tax	NOUN
inlawrev-21605	1957	8	court	court	NOUN
inlawrev-21605	1957	9	considered	consider	VERB
inlawrev-21605	1957	10	two	two	NUM
inlawrev-21605	1957	11	pieces	piece	NOUN
inlawrev-21605	1957	12	of584	of584	PROPN
inlawrev-21605	1957	13	evidence	evidence	NOUN
inlawrev-21605	1957	14	designated	designate	VERB
inlawrev-21605	1957	15	by	by	ADP
inlawrev-21605	1957	16	popovich	popovich	PROPN
inlawrev-21605	1957	17	that	that	SCONJ
inlawrev-21605	1957	18	the	the	DET
inlawrev-21605	1957	19	department	department	NOUN
inlawrev-21605	1957	20	argued	argue	VERB
inlawrev-21605	1957	21	were	be	AUX
inlawrev-21605	1957	22	inadmissible	inadmissible	ADJ
inlawrev-21605	1957	23	.	.	PUNCT
inlawrev-21605	1958	1	first	first	ADV
inlawrev-21605	1958	2	,	,	PUNCT
inlawrev-21605	1958	3	the	the	DET
inlawrev-21605	1958	4	department	department	NOUN
inlawrev-21605	1958	5	argued	argue	VERB
inlawrev-21605	1958	6	the	the	DET
inlawrev-21605	1958	7	court	court	NOUN
inlawrev-21605	1958	8	should	should	AUX
inlawrev-21605	1958	9	disregard	disregard	VERB
inlawrev-21605	1958	10	popovich	popovich	PROPN
inlawrev-21605	1958	11	’s	’s	PART
inlawrev-21605	1958	12	affidavit	affidavit	NOUN
inlawrev-21605	1958	13	because	because	SCONJ
inlawrev-21605	1958	14	it	it	PRON
inlawrev-21605	1958	15	contradicts	contradict	VERB
inlawrev-21605	1958	16	statements	statement	NOUN
inlawrev-21605	1958	17	popovich	popovich	PRON
inlawrev-21605	1958	18	made	make	VERB
inlawrev-21605	1958	19	during	during	ADP
inlawrev-21605	1958	20	discovery	discovery	NOUN
inlawrev-21605	1958	21	,	,	PUNCT
inlawrev-21605	1958	22	it	it	PRON
inlawrev-21605	1958	23	is	be	AUX
inlawrev-21605	1958	24	internally	internally	ADV
inlawrev-21605	1958	25	571	571	NUM
inlawrev-21605	1958	26	.	.	PUNCT
inlawrev-21605	1959	1	i	i	PRON
inlawrev-21605	1959	2	d.	d.	PROPN
inlawrev-21605	1959	3	;	;	PUNCT
inlawrev-21605	1959	4	see	see	VERB
inlawrev-21605	1959	5	also	also	ADV
inlawrev-21605	1959	6	ind	ind	ADJ
inlawrev-21605	1959	7	.	.	PUNCT
inlawrev-21605	1960	1	r.	r.	PROPN
inlawrev-21605	1960	2	trial	trial	PROPN
inlawrev-21605	1960	3	p.	p.	PROPN
inlawrev-21605	1960	4	45(f	45(f	NUM
inlawrev-21605	1960	5	)	)	PUNCT
inlawrev-21605	1960	6	.	.	PUNCT
inlawrev-21605	1961	1	572	572	NUM
inlawrev-21605	1961	2	.	.	PUNCT
inlawrev-21605	1962	1	popovich	popovich	PROPN
inlawrev-21605	1962	2	,	,	PUNCT
inlawrev-21605	1962	3	50	50	NUM
inlawrev-21605	1962	4	n.e.3d	n.e.3d	NOUN
inlawrev-21605	1962	5	at	at	ADP
inlawrev-21605	1962	6	417	417	NUM
inlawrev-21605	1962	7	-	-	SYM
inlawrev-21605	1962	8	18	18	NUM
inlawrev-21605	1962	9	.	.	PUNCT
inlawrev-21605	1962	10	573	573	NUM
inlawrev-21605	1962	11	.	.	PUNCT
inlawrev-21605	1963	1	i	i	PRON
inlawrev-21605	1963	2	d.	d.	PROPN
inlawrev-21605	1963	3	at	at	ADP
inlawrev-21605	1963	4	418	418	NUM
inlawrev-21605	1963	5	.	.	PUNCT
inlawrev-21605	1964	1	574	574	NUM
inlawrev-21605	1964	2	.	.	PUNCT
inlawrev-21605	1965	1	i	i	PRON
inlawrev-21605	1965	2	d.	d.	PROPN
inlawrev-21605	1965	3	575	575	NUM
inlawrev-21605	1965	4	.	.	PUNCT
inlawrev-21605	1966	1	i	i	PRON
inlawrev-21605	1966	2	d.	d.	PROPN
inlawrev-21605	1966	3	576	576	NUM
inlawrev-21605	1966	4	.	.	PUNCT
inlawrev-21605	1967	1	52	52	NUM
inlawrev-21605	1967	2	n.e.3d	n.e.3d	NUM
inlawrev-21605	1967	3	73	73	NUM
inlawrev-21605	1967	4	(	(	PUNCT
inlawrev-21605	1967	5	ind	ind	NOUN
inlawrev-21605	1967	6	.	.	PUNCT
inlawrev-21605	1968	1	t.c	t.c	PROPN
inlawrev-21605	1968	2	.	.	PROPN
inlawrev-21605	1968	3	2016	2016	NUM
inlawrev-21605	1968	4	)	)	PUNCT
inlawrev-21605	1968	5	.	.	PUNCT
inlawrev-21605	1969	1	577	577	NUM
inlawrev-21605	1969	2	.	.	PUNCT
inlawrev-21605	1970	1	i	i	PRON
inlawrev-21605	1970	2	d.	d.	PROPN
inlawrev-21605	1970	3	at	at	ADP
inlawrev-21605	1970	4	75	75	NUM
inlawrev-21605	1970	5	.	.	PUNCT
inlawrev-21605	1971	1	578	578	NUM
inlawrev-21605	1971	2	.	.	PUNCT
inlawrev-21605	1972	1	i	i	PRON
inlawrev-21605	1972	2	d.	d.	PROPN
inlawrev-21605	1972	3	579	579	NUM
inlawrev-21605	1972	4	.	.	PUNCT
inlawrev-21605	1973	1	i	i	PRON
inlawrev-21605	1973	2	d.	d.	PROPN
inlawrev-21605	1973	3	580	580	NUM
inlawrev-21605	1973	4	.	.	PUNCT
inlawrev-21605	1974	1	i	i	PRON
inlawrev-21605	1974	2	d.	d.	PROPN
inlawrev-21605	1974	3	581	581	NUM
inlawrev-21605	1974	4	.	.	PUNCT
inlawrev-21605	1975	1	i	i	PRON
inlawrev-21605	1975	2	d.	d.	PROPN
inlawrev-21605	1975	3	582	582	NUM
inlawrev-21605	1975	4	.	.	PUNCT
inlawrev-21605	1976	1	i	i	PRON
inlawrev-21605	1976	2	d.	d.	PROPN
inlawrev-21605	1976	3	see	see	VERB
inlawrev-21605	1976	4	also	also	ADV
inlawrev-21605	1976	5	ind	ind	PROPN
inlawrev-21605	1976	6	.	.	PUNCT
inlawrev-21605	1977	1	r.	r.	PROPN
inlawrev-21605	1977	2	trial	trial	PROPN
inlawrev-21605	1977	3	p.	p.	PROPN
inlawrev-21605	1977	4	56(c	56(c	NUM
inlawrev-21605	1977	5	)	)	PUNCT
inlawrev-21605	1977	6	.	.	PUNCT
inlawrev-21605	1978	1	583	583	NUM
inlawrev-21605	1978	2	.	.	PUNCT
inlawrev-21605	1979	1	popovich	popovich	PROPN
inlawrev-21605	1979	2	,	,	PUNCT
inlawrev-21605	1979	3	52	52	NUM
inlawrev-21605	1979	4	n.e.3d	n.e.3d	NUM
inlawrev-21605	1979	5	at	at	ADP
inlawrev-21605	1979	6	76	76	NUM
inlawrev-21605	1979	7	.	.	PUNCT
inlawrev-21605	1980	1	584	584	NUM
inlawrev-21605	1980	2	.	.	PUNCT
inlawrev-21605	1981	1	i	i	PRON
inlawrev-21605	1981	2	d.	d.	PROPN
inlawrev-21605	1981	3	2017	2017	NUM
inlawrev-21605	1981	4	]	]	PUNCT
inlawrev-21605	1981	5	taxation	taxation	NOUN
inlawrev-21605	1981	6	1451	1451	NUM
inlawrev-21605	1981	7	inconsistent	inconsistent	NOUN
inlawrev-21605	1981	8	,	,	PUNCT
inlawrev-21605	1981	9	contains	contain	VERB
inlawrev-21605	1981	10	conclusory	conclusory	ADJ
inlawrev-21605	1981	11	statements	statement	NOUN
inlawrev-21605	1981	12	,	,	PUNCT
inlawrev-21605	1981	13	and	and	CCONJ
inlawrev-21605	1981	14	puts	put	VERB
inlawrev-21605	1981	15	popovich	popovich	PROPN
inlawrev-21605	1981	16	’s	’s	PART
inlawrev-21605	1981	17	credibility	credibility	NOUN
inlawrev-21605	1981	18	at	at	ADP
inlawrev-21605	1981	19	issue	issue	NOUN
inlawrev-21605	1981	20	.	.	PUNCT
inlawrev-21605	1982	1	the	the	DET
inlawrev-21605	1982	2	tax	tax	NOUN
inlawrev-21605	1982	3	court	court	NOUN
inlawrev-21605	1982	4	determined	determine	VERB
inlawrev-21605	1982	5	the	the	DET
inlawrev-21605	1982	6	department	department	NOUN
inlawrev-21605	1982	7	did	do	AUX
inlawrev-21605	1982	8	not	not	PART
inlawrev-21605	1982	9	support	support	VERB
inlawrev-21605	1982	10	these585	these585	PROPN
inlawrev-21605	1982	11	assertions	assertion	NOUN
inlawrev-21605	1982	12	and	and	CCONJ
inlawrev-21605	1982	13	instead	instead	ADV
inlawrev-21605	1982	14	merely	merely	ADV
inlawrev-21605	1982	15	identified	identify	VERB
inlawrev-21605	1982	16	differences	difference	NOUN
inlawrev-21605	1982	17	between	between	ADP
inlawrev-21605	1982	18	popovich	popovich	PROPN
inlawrev-21605	1982	19	’s	’s	PART
inlawrev-21605	1982	20	characterization	characterization	NOUN
inlawrev-21605	1982	21	of	of	ADP
inlawrev-21605	1982	22	the	the	DET
inlawrev-21605	1982	23	evidence	evidence	NOUN
inlawrev-21605	1982	24	and	and	CCONJ
inlawrev-21605	1982	25	the	the	DET
inlawrev-21605	1982	26	department	department	NOUN
inlawrev-21605	1982	27	’s	’s	PART
inlawrev-21605	1982	28	;	;	PUNCT
inlawrev-21605	1982	29	accordingly	accordingly	ADV
inlawrev-21605	1982	30	,	,	PUNCT
inlawrev-21605	1982	31	the	the	DET
inlawrev-21605	1982	32	tax	tax	NOUN
inlawrev-21605	1982	33	court	court	NOUN
inlawrev-21605	1982	34	did	do	AUX
inlawrev-21605	1982	35	not	not	PART
inlawrev-21605	1982	36	find	find	VERB
inlawrev-21605	1982	37	popovich	popovich	PROPN
inlawrev-21605	1982	38	’s	’s	PART
inlawrev-21605	1982	39	affidavit	affidavit	NOUN
inlawrev-21605	1982	40	inadmissible	inadmissible	ADJ
inlawrev-21605	1982	41	.	.	PUNCT
inlawrev-21605	1983	1	second	second	ADJ
inlawrev-21605	1983	2	,	,	PUNCT
inlawrev-21605	1983	3	the	the	DET
inlawrev-21605	1983	4	departm	departm	NOUN
inlawrev-21605	1983	5	ent586	ent586	PROPN
inlawrev-21605	1983	6	contended	contend	VERB
inlawrev-21605	1983	7	boskett	boskett	PROPN
inlawrev-21605	1983	8	’s	’s	PART
inlawrev-21605	1983	9	report	report	NOUN
inlawrev-21605	1983	10	only	only	ADV
inlawrev-21605	1983	11	showed	show	VERB
inlawrev-21605	1983	12	that	that	SCONJ
inlawrev-21605	1983	13	boskett	boskett	NOUN
inlawrev-21605	1983	14	is	be	AUX
inlawrev-21605	1983	15	an	an	DET
inlawrev-21605	1983	16	expert	expert	NOUN
inlawrev-21605	1983	17	in	in	ADP
inlawrev-21605	1983	18	casinos	casino	NOUN
inlawrev-21605	1983	19	and	and	CCONJ
inlawrev-21605	1983	20	not	not	PART
inlawrev-21605	1983	21	on	on	ADP
inlawrev-21605	1983	22	professional	professional	ADJ
inlawrev-21605	1983	23	gambling	gambling	NOUN
inlawrev-21605	1983	24	.	.	PUNCT
inlawrev-21605	1984	1	the	the	DET
inlawrev-21605	1984	2	tax	tax	NOUN
inlawrev-21605	1984	3	court	court	NOUN
inlawrev-21605	1984	4	found	find	VERB
inlawrev-21605	1984	5	popovich	popovich	PROPN
inlawrev-21605	1984	6	did	do	AUX
inlawrev-21605	1984	7	not	not	PART
inlawrev-21605	1984	8	“	"	PUNCT
inlawrev-21605	1984	9	lay	lay	VERB
inlawrev-21605	1984	10	a587	a587	PROPN
inlawrev-21605	1984	11	proper	proper	ADJ
inlawrev-21605	1984	12	foundation	foundation	NOUN
inlawrev-21605	1984	13	to	to	PART
inlawrev-21605	1984	14	show	show	VERB
inlawrev-21605	1984	15	boskett	boskett	NOUN
inlawrev-21605	1984	16	’s	’s	PART
inlawrev-21605	1984	17	expertise	expertise	NOUN
inlawrev-21605	1984	18	regarding	regard	VERB
inlawrev-21605	1984	19	professional	professional	ADJ
inlawrev-21605	1984	20	gambling	gambling	NOUN
inlawrev-21605	1984	21	.	.	PUNCT
inlawrev-21605	1984	22	”	"	PUNCT
inlawrev-21605	1985	1	therefore	therefore	ADV
inlawrev-21605	1985	2	,	,	PUNCT
inlawrev-21605	1985	3	the	the	DET
inlawrev-21605	1985	4	t	t	NOUN
inlawrev-21605	1985	5	ax	ax	NOUN
inlawrev-21605	1985	6	court	court	NOUN
inlawrev-21605	1985	7	did	do	AUX
inlawrev-21605	1985	8	not	not	PART
inlawrev-21605	1985	9	consider	consider	VERB
inlawrev-21605	1985	10	boskett	boskett	NOUN
inlawrev-21605	1985	11	’s	’s	PART
inlawrev-21605	1985	12	report	report	NOUN
inlawrev-21605	1985	13	in588	in588	PROPN
inlawrev-21605	1985	14	resolving	resolve	VERB
inlawrev-21605	1985	15	the	the	DET
inlawrev-21605	1985	16	summary	summary	NOUN
inlawrev-21605	1985	17	judgment	judgment	NOUN
inlawrev-21605	1985	18	motion.589	motion.589	NOUN
inlawrev-21605	1985	19	to	to	PART
inlawrev-21605	1985	20	rebut	rebut	VERB
inlawrev-21605	1985	21	the	the	DET
inlawrev-21605	1985	22	prima	prima	PROPN
inlawrev-21605	1985	23	facie	facie	NOUN
inlawrev-21605	1985	24	case	case	NOUN
inlawrev-21605	1985	25	by	by	ADP
inlawrev-21605	1985	26	the	the	DET
inlawrev-21605	1985	27	department	department	NOUN
inlawrev-21605	1985	28	,	,	PUNCT
inlawrev-21605	1985	29	popovich	popovich	PROPN
inlawrev-21605	1985	30	contended	contend	VERB
inlawrev-21605	1985	31	there	there	PRON
inlawrev-21605	1985	32	was	be	VERB
inlawrev-21605	1985	33	a	a	DET
inlawrev-21605	1985	34	genuine	genuine	ADJ
inlawrev-21605	1985	35	issue	issue	NOUN
inlawrev-21605	1985	36	of	of	ADP
inlawrev-21605	1985	37	material	material	ADJ
inlawrev-21605	1985	38	fact	fact	NOUN
inlawrev-21605	1985	39	whether	whether	SCONJ
inlawrev-21605	1985	40	the	the	DET
inlawrev-21605	1985	41	2003	2003	NUM
inlawrev-21605	1985	42	proposed	propose	VERB
inlawrev-21605	1985	43	assessment	assessment	NOUN
inlawrev-21605	1985	44	was	be	AUX
inlawrev-21605	1985	45	timely	timely	ADJ
inlawrev-21605	1985	46	.	.	PUNCT
inlawrev-21605	1986	1	the	the	DET
inlawrev-21605	1986	2	department	department	NOUN
inlawrev-21605	1986	3	stated	state	VERB
inlawrev-21605	1986	4	that	that	SCONJ
inlawrev-21605	1986	5	popovich	popovich	PROPN
inlawrev-21605	1986	6	’s	’s	PART
inlawrev-21605	1986	7	2003	2003	NUM
inlawrev-21605	1986	8	income	income	NOUN
inlawrev-21605	1986	9	tax	tax	NOUN
inlawrev-21605	1986	10	return	return	NOUN
inlawrev-21605	1986	11	was590	was590	PROPN
inlawrev-21605	1986	12	mailed	mail	VERB
inlawrev-21605	1986	13	to	to	ADP
inlawrev-21605	1986	14	the	the	DET
inlawrev-21605	1986	15	department	department	NOUN
inlawrev-21605	1986	16	on	on	ADP
inlawrev-21605	1986	17	february	february	PROPN
inlawrev-21605	1986	18	1	1	NUM
inlawrev-21605	1986	19	,	,	PUNCT
inlawrev-21605	1986	20	2005	2005	NUM
inlawrev-21605	1986	21	.	.	PUNCT
inlawrev-21605	1987	1	the	the	DET
inlawrev-21605	1987	2	department	department	NOUN
inlawrev-21605	1987	3	asserted	assert	VERB
inlawrev-21605	1987	4	it591	it591	PROPN
inlawrev-21605	1987	5	issued	issue	VERB
inlawrev-21605	1987	6	the	the	DET
inlawrev-21605	1987	7	proposed	propose	VERB
inlawrev-21605	1987	8	assessment	assessment	NOUN
inlawrev-21605	1987	9	on	on	ADP
inlawrev-21605	1987	10	january	january	PROPN
inlawrev-21605	1987	11	28	28	NUM
inlawrev-21605	1987	12	,	,	PUNCT
inlawrev-21605	1987	13	2008	2008	NUM
inlawrev-21605	1987	14	,	,	PUNCT
inlawrev-21605	1987	15	well	well	ADV
inlawrev-21605	1987	16	within	within	ADP
inlawrev-21605	1987	17	the	the	DET
inlawrev-21605	1987	18	three	three	NUM
inlawrev-21605	1987	19	year	year	NOUN
inlawrev-21605	1987	20	limit	limit	NOUN
inlawrev-21605	1987	21	under	under	ADP
inlawrev-21605	1987	22	indiana	indiana	PROPN
inlawrev-21605	1987	23	code	code	PROPN
inlawrev-21605	1987	24	section	section	NOUN
inlawrev-21605	1987	25	6	6	NUM
inlawrev-21605	1987	26	-	-	SYM
inlawrev-21605	1987	27	8.1	8.1	NUM
inlawrev-21605	1987	28	-	-	PUNCT
inlawrev-21605	1987	29	5	5	NUM
inlawrev-21605	1987	30	-	-	PUNCT
inlawrev-21605	1987	31	2(a	2(a	NUM
inlawrev-21605	1987	32	)	)	PUNCT
inlawrev-21605	1987	33	.	.	PUNCT
inlawrev-21605	1988	1	alternatively	alternatively	ADV
inlawrev-21605	1988	2	,	,	PUNCT
inlawrev-21605	1988	3	the	the	DET
inlawrev-21605	1988	4	department592	department592	PRON
inlawrev-21605	1988	5	argued	argue	VERB
inlawrev-21605	1988	6	no	no	DET
inlawrev-21605	1988	7	statute	statute	NOUN
inlawrev-21605	1988	8	of	of	ADP
inlawrev-21605	1988	9	limitations	limitation	NOUN
inlawrev-21605	1988	10	governed	govern	VERB
inlawrev-21605	1988	11	because	because	SCONJ
inlawrev-21605	1988	12	popovich	popovich	PROPN
inlawrev-21605	1988	13	’s	’s	PART
inlawrev-21605	1988	14	late	late	ADJ
inlawrev-21605	1988	15	return	return	NOUN
inlawrev-21605	1988	16	was	be	AUX
inlawrev-21605	1988	17	“	"	PUNCT
inlawrev-21605	1988	18	the	the	DET
inlawrev-21605	1988	19	legal	legal	ADJ
inlawrev-21605	1988	20	equivalent	equivalent	NOUN
inlawrev-21605	1988	21	of	of	ADP
inlawrev-21605	1988	22	no	no	DET
inlawrev-21605	1988	23	return	return	NOUN
inlawrev-21605	1988	24	at	at	ADV
inlawrev-21605	1988	25	all	all	ADV
inlawrev-21605	1988	26	.	.	PUNCT
inlawrev-21605	1988	27	”	"	PUNCT
inlawrev-21605	1989	1	popovich	popovich	PROPN
inlawrev-21605	1989	2	argued	argue	VERB
inlawrev-21605	1989	3	his	his	PRON
inlawrev-21605	1989	4	2003	2003	NUM
inlawrev-21605	1989	5	incom	incom	X
inlawrev-21605	1989	6	e	e	PROPN
inlawrev-21605	1989	7	tax593	tax593	PROPN
inlawrev-21605	1989	8	return	return	NOUN
inlawrev-21605	1989	9	was	be	AUX
inlawrev-21605	1989	10	mailed	mail	VERB
inlawrev-21605	1989	11	to	to	ADP
inlawrev-21605	1989	12	the	the	DET
inlawrev-21605	1989	13	department	department	NOUN
inlawrev-21605	1989	14	on	on	ADP
inlawrev-21605	1989	15	january	january	PROPN
inlawrev-21605	1989	16	10	10	NUM
inlawrev-21605	1989	17	,	,	PUNCT
inlawrev-21605	1989	18	2005	2005	NUM
inlawrev-21605	1989	19	.	.	PUNCT
inlawrev-21605	1990	1	the	the	DET
inlawrev-21605	1990	2	tax	tax	NOUN
inlawrev-21605	1990	3	court	court	NOUN
inlawrev-21605	1990	4	found594	found594	PROPN
inlawrev-21605	1990	5	the	the	DET
inlawrev-21605	1990	6	envelope	envelope	NOUN
inlawrev-21605	1990	7	referenced	reference	VERB
inlawrev-21605	1990	8	by	by	ADP
inlawrev-21605	1990	9	the	the	DET
inlawrev-21605	1990	10	department	department	NOUN
inlawrev-21605	1990	11	actually	actually	ADV
inlawrev-21605	1990	12	belonged	belong	VERB
inlawrev-21605	1990	13	to	to	ADP
inlawrev-21605	1990	14	popovich	popovich	PROPN
inlawrev-21605	1990	15	’s	’s	PART
inlawrev-21605	1990	16	former	former	ADJ
inlawrev-21605	1990	17	wife	wife	NOUN
inlawrev-21605	1990	18	and	and	CCONJ
inlawrev-21605	1990	19	not	not	PART
inlawrev-21605	1990	20	popovich	popovich	VERB
inlawrev-21605	1990	21	himself	himself	PRON
inlawrev-21605	1990	22	.	.	PUNCT
inlawrev-21605	1991	1	furthermore	furthermore	ADV
inlawrev-21605	1991	2	,	,	PUNCT
inlawrev-21605	1991	3	the	the	DET
inlawrev-21605	1991	4	tax	tax	NOUN
inlawrev-21605	1991	5	court	court	NOUN
inlawrev-21605	1991	6	explained595	explained595	PROPN
inlawrev-21605	1991	7	the	the	DET
inlawrev-21605	1991	8	department	department	NOUN
inlawrev-21605	1991	9	was	be	AUX
inlawrev-21605	1991	10	incorrect	incorrect	ADJ
inlawrev-21605	1991	11	in	in	ADP
inlawrev-21605	1991	12	its	its	PRON
inlawrev-21605	1991	13	assertion	assertion	NOUN
inlawrev-21605	1991	14	that	that	SCONJ
inlawrev-21605	1991	15	a	a	DET
inlawrev-21605	1991	16	late	late	ADJ
inlawrev-21605	1991	17	return	return	NOUN
inlawrev-21605	1991	18	is	be	AUX
inlawrev-21605	1991	19	treated	treat	VERB
inlawrev-21605	1991	20	as	as	ADP
inlawrev-21605	1991	21	the	the	DET
inlawrev-21605	1991	22	equivalent	equivalent	NOUN
inlawrev-21605	1991	23	of	of	ADP
inlawrev-21605	1991	24	having	having	AUX
inlawrev-21605	1991	25	never	never	ADV
inlawrev-21605	1991	26	filed	file	VERB
inlawrev-21605	1991	27	a	a	DET
inlawrev-21605	1991	28	return	return	NOUN
inlawrev-21605	1991	29	at	at	ADV
inlawrev-21605	1991	30	all	all	ADV
inlawrev-21605	1991	31	.	.	PUNCT
inlawrev-21605	1992	1	the	the	DET
inlawrev-21605	1992	2	tax	tax	NOUN
inlawrev-21605	1992	3	court	court	NOUN
inlawrev-21605	1992	4	determined	determine	VERB
inlawrev-21605	1992	5	the596	the596	PROPN
inlawrev-21605	1992	6	only	only	ADV
inlawrev-21605	1992	7	reasonable	reasonable	ADJ
inlawrev-21605	1992	8	inference	inference	NOUN
inlawrev-21605	1992	9	to	to	PART
inlawrev-21605	1992	10	be	be	AUX
inlawrev-21605	1992	11	drawn	draw	VERB
inlawrev-21605	1992	12	was	be	AUX
inlawrev-21605	1992	13	that	that	SCONJ
inlawrev-21605	1992	14	popovich	popovich	PROPN
inlawrev-21605	1992	15	filed	file	VERB
inlawrev-21605	1992	16	his	his	PRON
inlawrev-21605	1992	17	return	return	NOUN
inlawrev-21605	1992	18	on	on	ADP
inlawrev-21605	1992	19	january	january	PROPN
inlawrev-21605	1992	20	10	10	NUM
inlawrev-21605	1992	21	,	,	PUNCT
inlawrev-21605	1992	22	2005	2005	NUM
inlawrev-21605	1992	23	,	,	PUNCT
inlawrev-21605	1992	24	which	which	PRON
inlawrev-21605	1992	25	was	be	AUX
inlawrev-21605	1992	26	the	the	DET
inlawrev-21605	1992	27	date	date	NOUN
inlawrev-21605	1992	28	it	it	PRON
inlawrev-21605	1992	29	was	be	AUX
inlawrev-21605	1992	30	signed	sign	VERB
inlawrev-21605	1992	31	and	and	CCONJ
inlawrev-21605	1992	32	mailed	mail	VERB
inlawrev-21605	1992	33	.	.	PUNCT
inlawrev-21605	1993	1	the	the	DET
inlawrev-21605	1993	2	tax	tax	NOUN
inlawrev-21605	1993	3	court597	court597	PROPN
inlawrev-21605	1993	4	also	also	ADV
inlawrev-21605	1993	5	noted	note	VERB
inlawrev-21605	1993	6	both	both	DET
inlawrev-21605	1993	7	parties	party	NOUN
inlawrev-21605	1993	8	agreed	agree	VERB
inlawrev-21605	1993	9	that	that	SCONJ
inlawrev-21605	1993	10	the	the	DET
inlawrev-21605	1993	11	department	department	NOUN
inlawrev-21605	1993	12	issued	issue	VERB
inlawrev-21605	1993	13	its	its	PRON
inlawrev-21605	1993	14	2003	2003	NUM
inlawrev-21605	1993	15	proposed	propose	VERB
inlawrev-21605	1993	16	assessment	assessment	NOUN
inlawrev-21605	1993	17	on	on	ADP
inlawrev-21605	1993	18	january	january	PROPN
inlawrev-21605	1993	19	28	28	NUM
inlawrev-21605	1993	20	,	,	PUNCT
inlawrev-21605	1993	21	2008	2008	NUM
inlawrev-21605	1993	22	.	.	PUNCT
inlawrev-21605	1994	1	consequently	consequently	ADV
inlawrev-21605	1994	2	,	,	PUNCT
inlawrev-21605	1994	3	the	the	DET
inlawrev-21605	1994	4	tax	tax	NOUN
inlawrev-21605	1994	5	court	court	NOUN
inlawrev-21605	1994	6	found	find	VERB
inlawrev-21605	1994	7	the	the	DET
inlawrev-21605	1994	8	2003598	2003598	NUM
inlawrev-21605	1994	9	proposed	propose	VERB
inlawrev-21605	1994	10	assessment	assessment	NOUN
inlawrev-21605	1994	11	was	be	AUX
inlawrev-21605	1994	12	not	not	PART
inlawrev-21605	1994	13	timely	timely	ADV
inlawrev-21605	1994	14	issued	issue	VERB
inlawrev-21605	1994	15	and	and	CCONJ
inlawrev-21605	1994	16	thus	thus	ADV
inlawrev-21605	1994	17	void	void	VERB
inlawrev-21605	1994	18	.	.	PUNCT
inlawrev-21605	1995	1	further	far	ADV
inlawrev-21605	1995	2	,	,	PUNCT
inlawrev-21605	1995	3	the	the	DET
inlawrev-21605	1995	4	court,599	court,599	PROPN
inlawrev-21605	1995	5	sua	sua	NOUN
inlawrev-21605	1995	6	sponte	sponte	NOUN
inlawrev-21605	1995	7	,	,	PUNCT
inlawrev-21605	1995	8	granted	grant	VERB
inlawrev-21605	1995	9	summary	summary	NOUN
inlawrev-21605	1995	10	judgment	judgment	NOUN
inlawrev-21605	1995	11	on	on	ADP
inlawrev-21605	1995	12	the	the	DET
inlawrev-21605	1995	13	issue	issue	NOUN
inlawrev-21605	1995	14	to	to	ADP
inlawrev-21605	1995	15	popovich	popovich	PROPN
inlawrev-21605	1995	16	,	,	PUNCT
inlawrev-21605	1995	17	under	under	ADP
inlawrev-21605	1995	18	indiana	indiana	PROPN
inlawrev-21605	1995	19	585	585	NUM
inlawrev-21605	1995	20	.	.	PUNCT
inlawrev-21605	1996	1	i	i	PRON
inlawrev-21605	1996	2	d.	d.	PROPN
inlawrev-21605	1996	3	586	586	NUM
inlawrev-21605	1996	4	.	.	PUNCT
inlawrev-21605	1997	1	i	i	PRON
inlawrev-21605	1997	2	d.	d.	PROPN
inlawrev-21605	1997	3	587	587	NUM
inlawrev-21605	1997	4	.	.	PUNCT
inlawrev-21605	1998	1	i	i	PRON
inlawrev-21605	1998	2	d.	d.	PROPN
inlawrev-21605	1998	3	at	at	ADP
inlawrev-21605	1998	4	76	76	NUM
inlawrev-21605	1998	5	-	-	SYM
inlawrev-21605	1998	6	77	77	NUM
inlawrev-21605	1998	7	.	.	PUNCT
inlawrev-21605	1999	1	588	588	NUM
inlawrev-21605	1999	2	.	.	PUNCT
inlawrev-21605	2000	1	i	i	PRON
inlawrev-21605	2000	2	d.	d.	PROPN
inlawrev-21605	2000	3	at	at	ADP
inlawrev-21605	2000	4	77	77	NUM
inlawrev-21605	2000	5	.	.	PUNCT
inlawrev-21605	2001	1	589	589	NUM
inlawrev-21605	2001	2	.	.	PUNCT
inlawrev-21605	2002	1	i	i	PRON
inlawrev-21605	2002	2	d.	d.	PROPN
inlawrev-21605	2002	3	590	590	NUM
inlawrev-21605	2002	4	.	.	PUNCT
inlawrev-21605	2003	1	i	i	PRON
inlawrev-21605	2003	2	d.	d.	PROPN
inlawrev-21605	2003	3	591	591	NUM
inlawrev-21605	2003	4	.	.	PUNCT
inlawrev-21605	2004	1	i	i	PRON
inlawrev-21605	2004	2	d.	d.	PROPN
inlawrev-21605	2004	3	592	592	NUM
inlawrev-21605	2004	4	.	.	PUNCT
inlawrev-21605	2005	1	i	i	PRON
inlawrev-21605	2005	2	d.	d.	PROPN
inlawrev-21605	2005	3	;	;	PUNCT
inlawrev-21605	2005	4	see	see	VERB
inlawrev-21605	2005	5	also	also	ADV
inlawrev-21605	2005	6	ind	ind	PROPN
inlawrev-21605	2005	7	.	.	PUNCT
inlawrev-21605	2006	1	code	code	PROPN
inlawrev-21605	2006	2	§	§	PROPN
inlawrev-21605	2006	3	6	6	NUM
inlawrev-21605	2006	4	-	-	SYM
inlawrev-21605	2006	5	8.1	8.1	NUM
inlawrev-21605	2006	6	-	-	PUNCT
inlawrev-21605	2006	7	5	5	NUM
inlawrev-21605	2006	8	-	-	PUNCT
inlawrev-21605	2006	9	2(a	2(a	NUM
inlawrev-21605	2006	10	)	)	PUNCT
inlawrev-21605	2006	11	(	(	PUNCT
inlawrev-21605	2006	12	2016	2016	NUM
inlawrev-21605	2006	13	)	)	PUNCT
inlawrev-21605	2006	14	.	.	PUNCT
inlawrev-21605	2007	1	593	593	NUM
inlawrev-21605	2007	2	.	.	X
inlawrev-21605	2008	1	popovich	popovich	PROPN
inlawrev-21605	2008	2	,	,	PUNCT
inlawrev-21605	2008	3	52	52	NUM
inlawrev-21605	2008	4	n.e.3d	n.e.3d	NOUN
inlawrev-21605	2008	5	at	at	ADP
inlawrev-21605	2008	6	77	77	NUM
inlawrev-21605	2008	7	(	(	PUNCT
inlawrev-21605	2008	8	internal	internal	ADJ
inlawrev-21605	2008	9	quotation	quotation	NOUN
inlawrev-21605	2008	10	marks	mark	NOUN
inlawrev-21605	2008	11	and	and	CCONJ
inlawrev-21605	2008	12	citation	citation	NOUN
inlawrev-21605	2008	13	omitted	omit	VERB
inlawrev-21605	2008	14	)	)	PUNCT
inlawrev-21605	2008	15	.	.	PUNCT
inlawrev-21605	2009	1	594	594	NUM
inlawrev-21605	2009	2	.	.	PUNCT
inlawrev-21605	2010	1	i	i	PRON
inlawrev-21605	2010	2	d.	d.	PROPN
inlawrev-21605	2010	3	595	595	NUM
inlawrev-21605	2010	4	.	.	PUNCT
inlawrev-21605	2011	1	i	i	PRON
inlawrev-21605	2011	2	d.	d.	PROPN
inlawrev-21605	2011	3	596	596	NUM
inlawrev-21605	2011	4	.	.	PUNCT
inlawrev-21605	2012	1	i	i	PRON
inlawrev-21605	2012	2	d.	d.	PROPN
inlawrev-21605	2012	3	at	at	ADP
inlawrev-21605	2012	4	78	78	NUM
inlawrev-21605	2012	5	.	.	PUNCT
inlawrev-21605	2013	1	597	597	NUM
inlawrev-21605	2013	2	.	.	PUNCT
inlawrev-21605	2014	1	i	i	PRON
inlawrev-21605	2014	2	d.	d.	PROPN
inlawrev-21605	2014	3	598	598	NUM
inlawrev-21605	2014	4	.	.	PUNCT
inlawrev-21605	2015	1	i	i	PRON
inlawrev-21605	2015	2	d.	d.	PROPN
inlawrev-21605	2015	3	599	599	NUM
inlawrev-21605	2015	4	.	.	PUNCT
inlawrev-21605	2016	1	i	i	PRON
inlawrev-21605	2016	2	d.	d.	PROPN
inlawrev-21605	2016	3	1452	1452	NUM
inlawrev-21605	2016	4	indiana	indiana	PROPN
inlawrev-21605	2016	5	law	law	PROPN
inlawrev-21605	2016	6	review	review	NOUN
inlawrev-21605	2017	1	[	[	X
inlawrev-21605	2017	2	vol	vol	NOUN
inlawrev-21605	2017	3	.	.	PUNCT
inlawrev-21605	2018	1	50:1403	50:1403	NUM
inlawrev-21605	2018	2	trial	trial	NOUN
inlawrev-21605	2018	3	rule	rule	NOUN
inlawrev-21605	2018	4	56(b).600	56(b).600	NUM
inlawrev-21605	2018	5	finally	finally	ADV
inlawrev-21605	2018	6	,	,	PUNCT
inlawrev-21605	2018	7	the	the	DET
inlawrev-21605	2018	8	department	department	NOUN
inlawrev-21605	2018	9	argued	argue	VERB
inlawrev-21605	2018	10	popovich	popovich	PROPN
inlawrev-21605	2018	11	was	be	AUX
inlawrev-21605	2018	12	not	not	PART
inlawrev-21605	2018	13	eligible	eligible	ADJ
inlawrev-21605	2018	14	to	to	PART
inlawrev-21605	2018	15	deduct	deduct	VERB
inlawrev-21605	2018	16	expenses	expense	NOUN
inlawrev-21605	2018	17	incurred	incur	VERB
inlawrev-21605	2018	18	while	while	SCONJ
inlawrev-21605	2018	19	playing	play	VERB
inlawrev-21605	2018	20	blackjack	blackjack	NOUN
inlawrev-21605	2018	21	in	in	ADP
inlawrev-21605	2018	22	2004	2004	NUM
inlawrev-21605	2018	23	from	from	ADP
inlawrev-21605	2018	24	his	his	PRON
inlawrev-21605	2018	25	income	income	NOUN
inlawrev-21605	2018	26	because	because	SCONJ
inlawrev-21605	2018	27	he	he	PRON
inlawrev-21605	2018	28	was	be	AUX
inlawrev-21605	2018	29	not	not	PART
inlawrev-21605	2018	30	a	a	DET
inlawrev-21605	2018	31	professional	professional	ADJ
inlawrev-21605	2018	32	gambler	gambler	NOUN
inlawrev-21605	2018	33	.	.	PUNCT
inlawrev-21605	2019	1	the	the	DET
inlawrev-21605	2019	2	regulations	regulation	NOUN
inlawrev-21605	2019	3	provide	provide	VERB
inlawrev-21605	2019	4	a	a	DET
inlawrev-21605	2019	5	non	non	ADJ
inlawrev-21605	2019	6	-	-	ADJ
inlawrev-21605	2019	7	exhaustive	exhaustive	ADJ
inlawrev-21605	2019	8	list	list	NOUN
inlawrev-21605	2019	9	of	of	ADP
inlawrev-21605	2019	10	factors601	factors601	PROPN
inlawrev-21605	2019	11	to	to	PART
inlawrev-21605	2019	12	be	be	AUX
inlawrev-21605	2019	13	weighed	weigh	VERB
inlawrev-21605	2019	14	when	when	SCONJ
inlawrev-21605	2019	15	determining	determine	VERB
inlawrev-21605	2019	16	whether	whether	SCONJ
inlawrev-21605	2019	17	a	a	DET
inlawrev-21605	2019	18	taxpayer	taxpayer	NOUN
inlawrev-21605	2019	19	is	be	AUX
inlawrev-21605	2019	20	engaged	engage	VERB
inlawrev-21605	2019	21	in	in	ADP
inlawrev-21605	2019	22	gambling	gambling	NOUN
inlawrev-21605	2019	23	with	with	ADP
inlawrev-21605	2019	24	the	the	DET
inlawrev-21605	2019	25	purpose	purpose	NOUN
inlawrev-21605	2019	26	of	of	ADP
inlawrev-21605	2019	27	making	make	VERB
inlawrev-21605	2019	28	a	a	DET
inlawrev-21605	2019	29	profit	profit	NOUN
inlawrev-21605	2019	30	.	.	PUNCT
inlawrev-21605	2020	1	the	the	DET
inlawrev-21605	2020	2	tax	tax	NOUN
inlawrev-21605	2020	3	court	court	NOUN
inlawrev-21605	2020	4	noted	note	VERB
inlawrev-21605	2020	5	the	the	DET
inlawrev-21605	2020	6	factors	factor	NOUN
inlawrev-21605	2020	7	include:602	include:602	X
inlawrev-21605	2020	8	(	(	PUNCT
inlawrev-21605	2020	9	1	1	X
inlawrev-21605	2020	10	)	)	PUNCT
inlawrev-21605	2020	11	the	the	DET
inlawrev-21605	2020	12	manner	manner	NOUN
inlawrev-21605	2020	13	in	in	ADP
inlawrev-21605	2020	14	which	which	PRON
inlawrev-21605	2020	15	the	the	DET
inlawrev-21605	2020	16	taxpayer	taxpayer	NOUN
inlawrev-21605	2020	17	carries	carry	VERB
inlawrev-21605	2020	18	on	on	ADP
inlawrev-21605	2020	19	the	the	DET
inlawrev-21605	2020	20	activity	activity	NOUN
inlawrev-21605	2020	21	;	;	PUNCT
inlawrev-21605	2020	22	(	(	PUNCT
inlawrev-21605	2020	23	2	2	X
inlawrev-21605	2020	24	)	)	PUNCT
inlawrev-21605	2020	25	the	the	DET
inlawrev-21605	2020	26	expertise	expertise	NOUN
inlawrev-21605	2020	27	of	of	ADP
inlawrev-21605	2020	28	the	the	DET
inlawrev-21605	2020	29	taxpayer	taxpayer	NOUN
inlawrev-21605	2020	30	or	or	CCONJ
inlawrev-21605	2020	31	his	his	PRON
inlawrev-21605	2020	32	advisers	adviser	NOUN
inlawrev-21605	2020	33	;	;	PUNCT
inlawrev-21605	2020	34	(	(	PUNCT
inlawrev-21605	2020	35	3	3	X
inlawrev-21605	2020	36	)	)	PUNCT
inlawrev-21605	2020	37	the	the	DET
inlawrev-21605	2020	38	time	time	NOUN
inlawrev-21605	2020	39	and	and	CCONJ
inlawrev-21605	2020	40	effort	effort	NOUN
inlawrev-21605	2020	41	expended	expend	VERB
inlawrev-21605	2020	42	by	by	ADP
inlawrev-21605	2020	43	the	the	DET
inlawrev-21605	2020	44	taxpayer	taxpayer	NOUN
inlawrev-21605	2020	45	in	in	ADP
inlawrev-21605	2020	46	carrying	carry	VERB
inlawrev-21605	2020	47	on	on	ADP
inlawrev-21605	2020	48	the	the	DET
inlawrev-21605	2020	49	activity	activity	NOUN
inlawrev-21605	2020	50	;	;	PUNCT
inlawrev-21605	2020	51	(	(	PUNCT
inlawrev-21605	2020	52	4	4	X
inlawrev-21605	2020	53	)	)	PUNCT
inlawrev-21605	2020	54	the	the	DET
inlawrev-21605	2020	55	expectation	expectation	NOUN
inlawrev-21605	2020	56	that	that	SCONJ
inlawrev-21605	2020	57	assets	asset	NOUN
inlawrev-21605	2020	58	used	use	VERB
inlawrev-21605	2020	59	in	in	ADP
inlawrev-21605	2020	60	the	the	DET
inlawrev-21605	2020	61	activity	activity	NOUN
inlawrev-21605	2020	62	may	may	AUX
inlawrev-21605	2020	63	appreciate	appreciate	VERB
inlawrev-21605	2020	64	in	in	ADP
inlawrev-21605	2020	65	value	value	NOUN
inlawrev-21605	2020	66	;	;	PUNCT
inlawrev-21605	2020	67	(	(	PUNCT
inlawrev-21605	2020	68	5	5	X
inlawrev-21605	2020	69	)	)	PUNCT
inlawrev-21605	2020	70	the	the	DET
inlawrev-21605	2020	71	success	success	NOUN
inlawrev-21605	2020	72	of	of	ADP
inlawrev-21605	2020	73	the	the	DET
inlawrev-21605	2020	74	taxpayer	taxpayer	NOUN
inlawrev-21605	2020	75	in	in	ADP
inlawrev-21605	2020	76	carrying	carry	VERB
inlawrev-21605	2020	77	on	on	ADP
inlawrev-21605	2020	78	other	other	ADJ
inlawrev-21605	2020	79	similar	similar	ADJ
inlawrev-21605	2020	80	or	or	CCONJ
inlawrev-21605	2020	81	dissimilar	dissimilar	ADJ
inlawrev-21605	2020	82	activities	activity	NOUN
inlawrev-21605	2020	83	;	;	PUNCT
inlawrev-21605	2020	84	(	(	PUNCT
inlawrev-21605	2020	85	6	6	X
inlawrev-21605	2020	86	)	)	PUNCT
inlawrev-21605	2020	87	the	the	DET
inlawrev-21605	2020	88	taxpayer	taxpayer	NOUN
inlawrev-21605	2020	89	’s	’s	PART
inlawrev-21605	2020	90	history	history	NOUN
inlawrev-21605	2020	91	of	of	ADP
inlawrev-21605	2020	92	income	income	NOUN
inlawrev-21605	2020	93	or	or	CCONJ
inlawrev-21605	2020	94	losses	loss	NOUN
inlawrev-21605	2020	95	with	with	ADP
inlawrev-21605	2020	96	respect	respect	NOUN
inlawrev-21605	2020	97	to	to	ADP
inlawrev-21605	2020	98	the	the	DET
inlawrev-21605	2020	99	activity	activity	NOUN
inlawrev-21605	2020	100	;	;	PUNCT
inlawrev-21605	2020	101	(	(	PUNCT
inlawrev-21605	2020	102	7	7	X
inlawrev-21605	2020	103	)	)	PUNCT
inlawrev-21605	2020	104	the	the	DET
inlawrev-21605	2020	105	amount	amount	NOUN
inlawrev-21605	2020	106	of	of	ADP
inlawrev-21605	2020	107	occasional	occasional	ADJ
inlawrev-21605	2020	108	profits	profit	NOUN
inlawrev-21605	2020	109	,	,	PUNCT
inlawrev-21605	2020	110	if	if	SCONJ
inlawrev-21605	2020	111	any	any	PRON
inlawrev-21605	2020	112	,	,	PUNCT
inlawrev-21605	2020	113	which	which	PRON
inlawrev-21605	2020	114	are	be	AUX
inlawrev-21605	2020	115	earned	earn	VERB
inlawrev-21605	2020	116	;	;	PUNCT
inlawrev-21605	2020	117	(	(	PUNCT
inlawrev-21605	2020	118	8)	8)	NUM
inlawrev-21605	2020	119	the	the	DET
inlawrev-21605	2020	120	financial	financial	ADJ
inlawrev-21605	2020	121	status	status	NOUN
inlawrev-21605	2020	122	of	of	ADP
inlawrev-21605	2020	123	the	the	DET
inlawrev-21605	2020	124	taxpayer	taxpayer	NOUN
inlawrev-21605	2020	125	;	;	PUNCT
inlawrev-21605	2020	126	and	and	CCONJ
inlawrev-21605	2020	127	(	(	PUNCT
inlawrev-21605	2020	128	9	9	X
inlawrev-21605	2020	129	)	)	PUNCT
inlawrev-21605	2020	130	the	the	DET
inlawrev-21605	2020	131	elements	element	NOUN
inlawrev-21605	2020	132	of	of	ADP
inlawrev-21605	2020	133	personal	personal	ADJ
inlawrev-21605	2020	134	pleasure	pleasure	NOUN
inlawrev-21605	2020	135	or	or	CCONJ
inlawrev-21605	2020	136	recreation.603	recreation.603	NOUN
inlawrev-21605	2020	137	the	the	DET
inlawrev-21605	2020	138	tax	tax	NOUN
inlawrev-21605	2020	139	court	court	NOUN
inlawrev-21605	2020	140	noted	note	VERB
inlawrev-21605	2020	141	it	it	PRON
inlawrev-21605	2020	142	had	have	AUX
inlawrev-21605	2020	143	recently	recently	ADV
inlawrev-21605	2020	144	explained	explain	VERB
inlawrev-21605	2020	145	“	"	PUNCT
inlawrev-21605	2020	146	that	that	SCONJ
inlawrev-21605	2020	147	it	it	PRON
inlawrev-21605	2020	148	will	will	AUX
inlawrev-21605	2020	149	not	not	PART
inlawrev-21605	2020	150	grant	grant	VERB
inlawrev-21605	2020	151	summary	summary	NOUN
inlawrev-21605	2020	152	judgment	judgment	NOUN
inlawrev-21605	2020	153	to	to	ADP
inlawrev-21605	2020	154	any	any	DET
inlawrev-21605	2020	155	party	party	NOUN
inlawrev-21605	2020	156	when	when	SCONJ
inlawrev-21605	2020	157	the	the	DET
inlawrev-21605	2020	158	evidentiary	evidentiary	ADJ
inlawrev-21605	2020	159	presentations	presentation	NOUN
inlawrev-21605	2020	160	require	require	VERB
inlawrev-21605	2020	161	it	it	PRON
inlawrev-21605	2020	162	to	to	PART
inlawrev-21605	2020	163	resolve	resolve	VERB
inlawrev-21605	2020	164	factual	factual	ADJ
inlawrev-21605	2020	165	disputes	dispute	NOUN
inlawrev-21605	2020	166	and	and	CCONJ
inlawrev-21605	2020	167	conflicting	conflicting	ADJ
inlawrev-21605	2020	168	inferences	inference	NOUN
inlawrev-21605	2020	169	,	,	PUNCT
inlawrev-21605	2020	170	assess	assess	VERB
inlawrev-21605	2020	171	a	a	DET
inlawrev-21605	2020	172	witness	witness	NOUN
inlawrev-21605	2020	173	’s	’s	PART
inlawrev-21605	2020	174	credibility	credibility	NOUN
inlawrev-21605	2020	175	,	,	PUNCT
inlawrev-21605	2020	176	or	or	CCONJ
inlawrev-21605	2020	177	determine	determine	VERB
inlawrev-21605	2020	178	where	where	SCONJ
inlawrev-21605	2020	179	the	the	DET
inlawrev-21605	2020	180	preponderance	preponderance	NOUN
inlawrev-21605	2020	181	of	of	ADP
inlawrev-21605	2020	182	the	the	DET
inlawrev-21605	2020	183	evidence	evidence	NOUN
inlawrev-21605	2020	184	lies	lie	VERB
inlawrev-21605	2020	185	before	before	SCONJ
inlawrev-21605	2020	186	it	it	PRON
inlawrev-21605	2020	187	has	have	AUX
inlawrev-21605	2020	188	been	be	AUX
inlawrev-21605	2020	189	fully	fully	ADV
inlawrev-21605	2020	190	presented	present	VERB
inlawrev-21605	2020	191	.	.	PUNCT
inlawrev-21605	2020	192	”	"	PUNCT
inlawrev-21605	2021	1	because	because	SCONJ
inlawrev-21605	2021	2	the	the	DET
inlawrev-21605	2021	3	summary	summary	NOUN
inlawrev-21605	2021	4	judgment	judgment	NOUN
inlawrev-21605	2021	5	motion	motion	NOUN
inlawrev-21605	2021	6	would	would	AUX
inlawrev-21605	2021	7	require	require	VERB
inlawrev-21605	2021	8	exactly	exactly	ADV
inlawrev-21605	2022	1	those604	those604	PROPN
inlawrev-21605	2022	2	types	type	NOUN
inlawrev-21605	2022	3	of	of	ADP
inlawrev-21605	2022	4	judgment	judgment	NOUN
inlawrev-21605	2022	5	calls	call	NOUN
inlawrev-21605	2022	6	,	,	PUNCT
inlawrev-21605	2022	7	the	the	DET
inlawrev-21605	2022	8	tax	tax	NOUN
inlawrev-21605	2022	9	court	court	NOUN
inlawrev-21605	2022	10	denied	deny	VERB
inlawrev-21605	2022	11	summary	summary	NOUN
inlawrev-21605	2022	12	judgment	judgment	NOUN
inlawrev-21605	2022	13	to	to	ADP
inlawrev-21605	2022	14	that	that	DET
inlawrev-21605	2022	15	issue.605	issue.605	NOUN
inlawrev-21605	2022	16	in	in	ADP
inlawrev-21605	2022	17	summation	summation	NOUN
inlawrev-21605	2022	18	,	,	PUNCT
inlawrev-21605	2022	19	the	the	DET
inlawrev-21605	2022	20	tax	tax	NOUN
inlawrev-21605	2022	21	court	court	NOUN
inlawrev-21605	2022	22	granted	grant	VERB
inlawrev-21605	2022	23	summary	summary	NOUN
inlawrev-21605	2022	24	judgment	judgment	NOUN
inlawrev-21605	2022	25	to	to	PART
inlawrev-21605	2022	26	popovich	popovich	NOUN
inlawrev-21605	2022	27	with	with	ADP
inlawrev-21605	2022	28	respect	respect	NOUN
inlawrev-21605	2022	29	to	to	ADP
inlawrev-21605	2022	30	the	the	DET
inlawrev-21605	2022	31	untimeliness	untimeliness	NOUN
inlawrev-21605	2022	32	of	of	ADP
inlawrev-21605	2022	33	the	the	DET
inlawrev-21605	2022	34	departm	departm	PROPN
inlawrev-21605	2022	35	ent	ent	PROPN
inlawrev-21605	2022	36	’s	’s	PART
inlawrev-21605	2022	37	2003	2003	NUM
inlawrev-21605	2022	38	proposed	propose	VERB
inlawrev-21605	2022	39	assessment	assessment	NOUN
inlawrev-21605	2022	40	and	and	CCONJ
inlawrev-21605	2022	41	denied	deny	VERB
inlawrev-21605	2022	42	summary	summary	NOUN
inlawrev-21605	2022	43	judgment	judgment	NOUN
inlawrev-21605	2022	44	on	on	ADP
inlawrev-21605	2022	45	the	the	DET
inlawrev-21605	2022	46	issue	issue	NOUN
inlawrev-21605	2022	47	of	of	ADP
inlawrev-21605	2022	48	whether	whether	SCONJ
inlawrev-21605	2022	49	popovich	popovich	PROPN
inlawrev-21605	2022	50	was	be	AUX
inlawrev-21605	2022	51	a	a	DET
inlawrev-21605	2022	52	professional	professional	ADJ
inlawrev-21605	2022	53	gambler	gambler	NOUN
inlawrev-21605	2022	54	for	for	ADP
inlawrev-21605	2022	55	the	the	DET
inlawrev-21605	2022	56	2004	2004	NUM
inlawrev-21605	2022	57	tax	tax	NOUN
inlawrev-21605	2023	1	year.606	year.606	ADJ
inlawrev-21605	2023	2	4	4	NUM
inlawrev-21605	2023	3	.	.	PUNCT
inlawrev-21605	2023	4	von	von	PROPN
inlawrev-21605	2023	5	erdmannsdorff	erdmannsdorff	PROPN
inlawrev-21605	2023	6	v.	v.	PROPN
inlawrev-21605	2023	7	indiana	indiana	PROPN
inlawrev-21605	2023	8	department	department	PROPN
inlawrev-21605	2023	9	of	of	ADP
inlawrev-21605	2023	10	state	state	PROPN
inlawrev-21605	2023	11	revenue	revenue	NOUN
inlawrev-21605	2023	12	:	:	PUNCT
inlawrev-21605	2023	13	order	order	NOUN
inlawrev-21605	2023	14	on	on	ADP
inlawrev-21605	2023	15	m	m	PROPN
inlawrev-21605	2023	16	otions	otion	NOUN
inlawrev-21605	2023	17	to	to	PART
inlawrev-21605	2023	18	strike	strike	VERB
inlawrev-21605	2023	19	.	.	PUNCT
inlawrev-21605	2023	20	—	—	PUNCT
inlawrev-21605	2023	21	the	the	DET
inlawrev-21605	2023	22	tax	tax	NOUN
inlawrev-21605	2023	23	court	court	NOUN
inlawrev-21605	2023	24	in	in	ADP
inlawrev-21605	2023	25	this	this	DET
inlawrev-21605	2023	26	case	case	NOUN
inlawrev-21605	2023	27	issued	issue	VERB
inlawrev-21605	2023	28	a	a	DET
inlawrev-21605	2023	29	m	m	NOUN
inlawrev-21605	2023	30	emorandum	emorandum	NOUN
inlawrev-21605	2023	31	decision607	decision607	PROPN
inlawrev-21605	2023	32	that	that	PRON
inlawrev-21605	2023	33	granted	grant	VERB
inlawrev-21605	2023	34	the	the	DET
inlawrev-21605	2023	35	von	von	PROPN
inlawrev-21605	2023	36	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2023	37	’	'	PUNCT
inlawrev-21605	2023	38	motions	motion	NOUN
inlawrev-21605	2023	39	in	in	ADP
inlawrev-21605	2023	40	part	part	NOUN
inlawrev-21605	2023	41	and	and	CCONJ
inlawrev-21605	2023	42	denied	deny	VERB
inlawrev-21605	2023	43	them	they	PRON
inlawrev-21605	2023	44	in	in	ADP
inlawrev-21605	2023	45	part.608	part.608	NOUN
inlawrev-21605	2023	46	the	the	DET
inlawrev-21605	2023	47	von	von	PROPN
inlawrev-21605	2023	48	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2023	49	moved	move	VERB
inlawrev-21605	2023	50	to	to	PART
inlawrev-21605	2023	51	strike	strike	VERB
inlawrev-21605	2023	52	certain	certain	ADJ
inlawrev-21605	2023	53	statements	statement	NOUN
inlawrev-21605	2023	54	and	and	CCONJ
inlawrev-21605	2023	55	designated	designate	VERB
inlawrev-21605	2023	56	evidence	evidence	NOUN
inlawrev-21605	2023	57	that	that	PRON
inlawrev-21605	2023	58	supported	support	VERB
inlawrev-21605	2023	59	the	the	DET
inlawrev-21605	2023	60	department	department	NOUN
inlawrev-21605	2023	61	’s	’s	PART
inlawrev-21605	2023	62	motion	motion	NOUN
inlawrev-21605	2023	63	for	for	ADP
inlawrev-21605	2023	64	summary	summary	NOUN
inlawrev-21605	2023	65	judgment.609	judgment.609	NOUN
inlawrev-21605	2023	66	specifically	specifically	ADV
inlawrev-21605	2023	67	,	,	PUNCT
inlawrev-21605	2023	68	the	the	DET
inlawrev-21605	2023	69	von	von	PROPN
inlawrev-21605	2023	70	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2023	71	’	'	PUNCT
inlawrev-21605	2023	72	claimed	claim	VERB
inlawrev-21605	2023	73	two	two	NUM
inlawrev-21605	2023	74	depositions	deposition	NOUN
inlawrev-21605	2023	75	,	,	PUNCT
inlawrev-21605	2023	76	evidence	evidence	NOUN
inlawrev-21605	2023	77	regarding	regard	VERB
inlawrev-21605	2023	78	their	their	PRON
inlawrev-21605	2023	79	tax	tax	NOUN
inlawrev-21605	2023	80	return	return	NOUN
inlawrev-21605	2023	81	,	,	PUNCT
inlawrev-21605	2023	82	their	their	PRON
inlawrev-21605	2023	83	inventory	inventory	NOUN
inlawrev-21605	2023	84	records	record	NOUN
inlawrev-21605	2023	85	,	,	PUNCT
inlawrev-21605	2023	86	and	and	CCONJ
inlawrev-21605	2023	87	bizstats	bizstat	NOUN
inlawrev-21605	2023	88	were	be	AUX
inlawrev-21605	2023	89	not	not	PART
inlawrev-21605	2023	90	600	600	NUM
inlawrev-21605	2023	91	.	.	PUNCT
inlawrev-21605	2024	1	i	i	PRON
inlawrev-21605	2024	2	d.	d.	PROPN
inlawrev-21605	2024	3	;	;	PUNCT
inlawrev-21605	2024	4	see	see	VERB
inlawrev-21605	2024	5	also	also	ADV
inlawrev-21605	2024	6	ind	ind	ADJ
inlawrev-21605	2024	7	.	.	PUNCT
inlawrev-21605	2025	1	r.	r.	PROPN
inlawrev-21605	2025	2	trial	trial	PROPN
inlawrev-21605	2025	3	p.	p.	PROPN
inlawrev-21605	2025	4	56(b	56(b	NUM
inlawrev-21605	2025	5	)	)	PUNCT
inlawrev-21605	2025	6	.	.	PUNCT
inlawrev-21605	2026	1	601	601	X
inlawrev-21605	2026	2	.	.	PUNCT
inlawrev-21605	2027	1	popovich	popovich	PROPN
inlawrev-21605	2027	2	,	,	PUNCT
inlawrev-21605	2027	3	52	52	NUM
inlawrev-21605	2027	4	n.e.3d	n.e.3d	NUM
inlawrev-21605	2027	5	at	at	ADP
inlawrev-21605	2027	6	79	79	NUM
inlawrev-21605	2027	7	-	-	SYM
inlawrev-21605	2027	8	80	80	NUM
inlawrev-21605	2027	9	.	.	PUNCT
inlawrev-21605	2027	10	602	602	NUM
inlawrev-21605	2027	11	.	.	PUNCT
inlawrev-21605	2028	1	i	i	PRON
inlawrev-21605	2028	2	d.	d.	PROPN
inlawrev-21605	2028	3	at	at	ADP
inlawrev-21605	2028	4	79	79	NUM
inlawrev-21605	2028	5	.	.	PUNCT
inlawrev-21605	2029	1	603	603	NUM
inlawrev-21605	2029	2	.	.	PUNCT
inlawrev-21605	2030	1	i	i	PRON
inlawrev-21605	2030	2	d.	d.	PROPN
inlawrev-21605	2030	3	604	604	NUM
inlawrev-21605	2030	4	.	.	PUNCT
inlawrev-21605	2031	1	i	i	PRON
inlawrev-21605	2031	2	d.	d.	PROPN
inlawrev-21605	2031	3	at	at	ADP
inlawrev-21605	2031	4	80	80	NUM
inlawrev-21605	2031	5	;	;	PUNCT
inlawrev-21605	2031	6	see	see	VERB
inlawrev-21605	2031	7	also	also	ADV
inlawrev-21605	2031	8	elmer	elmer	PROPN
inlawrev-21605	2031	9	v.	v.	ADP
inlawrev-21605	2031	10	ind	ind	PROPN
inlawrev-21605	2031	11	.	.	PUNCT
inlawrev-21605	2032	1	dep’t	dep’t	NOUN
inlawrev-21605	2032	2	of	of	ADP
inlawrev-21605	2032	3	state	state	NOUN
inlawrev-21605	2032	4	revenue	revenue	NOUN
inlawrev-21605	2032	5	,	,	PUNCT
inlawrev-21605	2032	6	42	42	NUM
inlawrev-21605	2032	7	n.e.3d	n.e.3d	NUM
inlawrev-21605	2032	8	185	185	NUM
inlawrev-21605	2032	9	,	,	PUNCT
inlawrev-21605	2032	10	197	197	NUM
inlawrev-21605	2032	11	(	(	PUNCT
inlawrev-21605	2032	12	ind	ind	NOUN
inlawrev-21605	2032	13	.	.	PUNCT
inlawrev-21605	2033	1	t.c	t.c	PROPN
inlawrev-21605	2033	2	.	.	PROPN
inlawrev-21605	2033	3	2015	2015	NUM
inlawrev-21605	2033	4	)	)	PUNCT
inlawrev-21605	2033	5	.	.	PUNCT
inlawrev-21605	2034	1	605	605	NUM
inlawrev-21605	2034	2	.	.	PUNCT
inlawrev-21605	2035	1	popovich	popovich	PROPN
inlawrev-21605	2035	2	,	,	PUNCT
inlawrev-21605	2035	3	52	52	NUM
inlawrev-21605	2035	4	n.e.3d	n.e.3d	NUM
inlawrev-21605	2035	5	at	at	ADP
inlawrev-21605	2035	6	80	80	NUM
inlawrev-21605	2035	7	.	.	PUNCT
inlawrev-21605	2035	8	606	606	NUM
inlawrev-21605	2035	9	.	.	PUNCT
inlawrev-21605	2036	1	i	i	PRON
inlawrev-21605	2036	2	d.	d.	PROPN
inlawrev-21605	2036	3	607	607	NUM
inlawrev-21605	2036	4	.	.	PUNCT
inlawrev-21605	2037	1	no	no	INTJ
inlawrev-21605	2037	2	.	.	PUNCT
inlawrev-21605	2038	1	49t10–1112	49t10–1112	NOUN
inlawrev-21605	2038	2	–	–	PUNCT
inlawrev-21605	2038	3	ta–00093	ta–00093	NOUN
inlawrev-21605	2038	4	,	,	PUNCT
inlawrev-21605	2038	5	2016	2016	NUM
inlawrev-21605	2038	6	wl	wl	NOUN
inlawrev-21605	2038	7	3186546	3186546	NUM
inlawrev-21605	2038	8	,	,	PUNCT
inlawrev-21605	2038	9	(	(	PUNCT
inlawrev-21605	2038	10	ind	ind	NOUN
inlawrev-21605	2038	11	.	.	PUNCT
inlawrev-21605	2039	1	t.c	t.c	PROPN
inlawrev-21605	2039	2	.	.	PROPN
inlawrev-21605	2039	3	june	june	PROPN
inlawrev-21605	2039	4	3	3	NUM
inlawrev-21605	2039	5	,	,	PUNCT
inlawrev-21605	2039	6	2016	2016	NUM
inlawrev-21605	2039	7	)	)	PUNCT
inlawrev-21605	2039	8	(	(	PUNCT
inlawrev-21605	2039	9	unpublished	unpublished	ADJ
inlawrev-21605	2039	10	disposition	disposition	NOUN
inlawrev-21605	2039	11	)	)	PUNCT
inlawrev-21605	2039	12	.	.	PUNCT
inlawrev-21605	2040	1	608	608	NUM
inlawrev-21605	2040	2	.	.	PUNCT
inlawrev-21605	2041	1	i	i	PRON
inlawrev-21605	2041	2	d.	d.	VERB
inlawrev-21605	2041	3	at	at	ADP
inlawrev-21605	2041	4	*	*	PROPN
inlawrev-21605	2041	5	1	1	NUM
inlawrev-21605	2041	6	-	-	SYM
inlawrev-21605	2041	7	2	2	NUM
inlawrev-21605	2041	8	.	.	PUNCT
inlawrev-21605	2041	9	609	609	NUM
inlawrev-21605	2041	10	.	.	PUNCT
inlawrev-21605	2042	1	i	i	PRON
inlawrev-21605	2042	2	d.	d.	VERB
inlawrev-21605	2042	3	at	at	ADP
inlawrev-21605	2042	4	*	*	PROPN
inlawrev-21605	2042	5	1	1	NUM
inlawrev-21605	2042	6	.	.	NOUN
inlawrev-21605	2042	7	2017	2017	NUM
inlawrev-21605	2042	8	]	]	PUNCT
inlawrev-21605	2042	9	taxation	taxation	NOUN
inlawrev-21605	2042	10	1453	1453	NUM
inlawrev-21605	2042	11	admissible	admissible	ADJ
inlawrev-21605	2042	12	.	.	PUNCT
inlawrev-21605	2043	1	first	first	ADV
inlawrev-21605	2043	2	,	,	PUNCT
inlawrev-21605	2043	3	the	the	DET
inlawrev-21605	2043	4	von	von	PROPN
inlawrev-21605	2043	5	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2043	6	’	'	PUNCT
inlawrev-21605	2043	7	claimed	claim	VERB
inlawrev-21605	2043	8	the	the	DET
inlawrev-21605	2043	9	deposition	deposition	NOUN
inlawrev-21605	2043	10	of	of	ADP
inlawrev-21605	2043	11	john	john	PROPN
inlawrev-21605	2043	12	von610	von610	PROPN
inlawrev-21605	2043	13	erdmannsdorff	erdmannsdorff	PROPN
inlawrev-21605	2043	14	and	and	CCONJ
inlawrev-21605	2043	15	kurk	kurk	PROPN
inlawrev-21605	2043	16	bright	bright	PROPN
inlawrev-21605	2043	17	must	must	AUX
inlawrev-21605	2043	18	be	be	AUX
inlawrev-21605	2043	19	disregarded	disregard	VERB
inlawrev-21605	2043	20	because	because	SCONJ
inlawrev-21605	2043	21	they	they	PRON
inlawrev-21605	2043	22	were	be	AUX
inlawrev-21605	2043	23	not	not	PART
inlawrev-21605	2043	24	published	publish	VERB
inlawrev-21605	2043	25	.	.	PUNCT
inlawrev-21605	2044	1	the	the	DET
inlawrev-21605	2044	2	tax	tax	NOUN
inlawrev-21605	2044	3	court	court	NOUN
inlawrev-21605	2044	4	explained	explain	VERB
inlawrev-21605	2044	5	that	that	SCONJ
inlawrev-21605	2044	6	the	the	DET
inlawrev-21605	2044	7	“	"	PUNCT
inlawrev-21605	2044	8	filing	filing	NOUN
inlawrev-21605	2044	9	of	of	ADP
inlawrev-21605	2044	10	any	any	DET
inlawrev-21605	2044	11	deposition	deposition	NOUN
inlawrev-21605	2044	12	amounts611	amounts611	PROPN
inlawrev-21605	2044	13	to	to	ADP
inlawrev-21605	2044	14	its	its	PRON
inlawrev-21605	2044	15	‘	'	PUNCT
inlawrev-21605	2044	16	publication	publication	NOUN
inlawrev-21605	2044	17	.	.	PUNCT
inlawrev-21605	2044	18	’	'	PUNCT
inlawrev-21605	2044	19	”	"	PUNCT
inlawrev-21605	2044	20	accordingly	accordingly	ADV
inlawrev-21605	2044	21	,	,	PUNCT
inlawrev-21605	2044	22	because	because	SCONJ
inlawrev-21605	2044	23	the	the	DET
inlawrev-21605	2044	24	tax	tax	NOUN
inlawrev-21605	2044	25	court	court	NOUN
inlawrev-21605	2044	26	had	have	VERB
inlawrev-21605	2044	27	determ	determ	NOUN
inlawrev-21605	2044	28	ined	ine	VERB
inlawrev-21605	2044	29	the612	the612	PROPN
inlawrev-21605	2044	30	d	d	X
inlawrev-21605	2044	31	epartment	epartment	NOUN
inlawrev-21605	2044	32	filed	file	VERB
inlawrev-21605	2044	33	both	both	DET
inlawrev-21605	2044	34	depositions	deposition	NOUN
inlawrev-21605	2044	35	,	,	PUNCT
inlawrev-21605	2044	36	the	the	DET
inlawrev-21605	2044	37	tax	tax	NOUN
inlawrev-21605	2044	38	court	court	NOUN
inlawrev-21605	2044	39	declined	decline	VERB
inlawrev-21605	2044	40	to	to	PART
inlawrev-21605	2044	41	strike	strike	VERB
inlawrev-21605	2044	42	the	the	DET
inlawrev-21605	2044	43	von	von	PROPN
inlawrev-21605	2044	44	erdmannsdorff	erdmannsdorff	PROPN
inlawrev-21605	2044	45	and	and	CCONJ
inlawrev-21605	2044	46	bright	bright	ADJ
inlawrev-21605	2044	47	depositions.613	depositions.613	PROPN
inlawrev-21605	2044	48	second	second	NOUN
inlawrev-21605	2044	49	,	,	PUNCT
inlawrev-21605	2044	50	the	the	DET
inlawrev-21605	2044	51	von	von	PROPN
inlawrev-21605	2044	52	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2044	53	claimed	claim	VERB
inlawrev-21605	2044	54	that	that	SCONJ
inlawrev-21605	2044	55	statements	statement	NOUN
inlawrev-21605	2044	56	and	and	CCONJ
inlawrev-21605	2044	57	designated	designate	VERB
inlawrev-21605	2044	58	evidence	evidence	NOUN
inlawrev-21605	2044	59	regarding	regard	VERB
inlawrev-21605	2044	60	purported	purport	VERB
inlawrev-21605	2044	61	failure	failure	NOUN
inlawrev-21605	2044	62	to	to	PART
inlawrev-21605	2044	63	file	file	VERB
inlawrev-21605	2044	64	income	income	NOUN
inlawrev-21605	2044	65	taxes	taxis	NOUN
inlawrev-21605	2044	66	for	for	ADP
inlawrev-21605	2044	67	dates	date	NOUN
inlawrev-21605	2044	68	prior	prior	ADV
inlawrev-21605	2044	69	to	to	ADP
inlawrev-21605	2044	70	the	the	DET
inlawrev-21605	2044	71	years	year	NOUN
inlawrev-21605	2044	72	at	at	ADP
inlawrev-21605	2044	73	issues	issue	NOUN
inlawrev-21605	2044	74	“	"	PUNCT
inlawrev-21605	2044	75	must	must	AUX
inlawrev-21605	2044	76	be	be	AUX
inlawrev-21605	2044	77	stricken	stricken	VERB
inlawrev-21605	2044	78	as	as	ADP
inlawrev-21605	2044	79	not	not	PART
inlawrev-21605	2044	80	relevant	relevant	ADJ
inlawrev-21605	2044	81	.	.	PUNCT
inlawrev-21605	2044	82	”	"	PUNCT
inlawrev-21605	2045	1	the	the	DET
inlawrev-21605	2045	2	department	department	NOUN
inlawrev-21605	2045	3	claimed	claim	VERB
inlawrev-21605	2045	4	the614	the614	NUM
inlawrev-21605	2045	5	information	information	NOUN
inlawrev-21605	2045	6	was	be	AUX
inlawrev-21605	2045	7	relevant	relevant	ADJ
inlawrev-21605	2045	8	because	because	SCONJ
inlawrev-21605	2045	9	it	it	PRON
inlawrev-21605	2045	10	showed	show	VERB
inlawrev-21605	2045	11	a	a	DET
inlawrev-21605	2045	12	pattern	pattern	NOUN
inlawrev-21605	2045	13	of	of	ADP
inlawrev-21605	2045	14	noncom	noncom	NOUN
inlawrev-21605	2045	15	pliance	pliance	NOUN
inlawrev-21605	2045	16	and	and	CCONJ
inlawrev-21605	2045	17	careless	careless	ADJ
inlawrev-21605	2045	18	recordkeeping	recordkeeping	NOUN
inlawrev-21605	2045	19	.	.	PUNCT
inlawrev-21605	2046	1	the	the	DET
inlawrev-21605	2046	2	tax	tax	NOUN
inlawrev-21605	2046	3	court	court	NOUN
inlawrev-21605	2046	4	determined	determine	VERB
inlawrev-21605	2046	5	the	the	DET
inlawrev-21605	2046	6	von	von	PROPN
inlawrev-21605	2046	7	erdmannsdorffs’615	erdmannsdorffs’615	PROPN
inlawrev-21605	2046	8	purported	purport	VERB
inlawrev-21605	2046	9	failure	failure	NOUN
inlawrev-21605	2046	10	to	to	PART
inlawrev-21605	2046	11	file	file	VERB
inlawrev-21605	2046	12	income	income	NOUN
inlawrev-21605	2046	13	tax	tax	NOUN
inlawrev-21605	2046	14	returns	return	NOUN
inlawrev-21605	2046	15	for	for	ADP
inlawrev-21605	2046	16	the	the	DET
inlawrev-21605	2046	17	dates	date	NOUN
inlawrev-21605	2046	18	prior	prior	ADV
inlawrev-21605	2046	19	to	to	ADP
inlawrev-21605	2046	20	the	the	DET
inlawrev-21605	2046	21	years	year	NOUN
inlawrev-21605	2046	22	at	at	ADP
inlawrev-21605	2046	23	issue	issue	NOUN
inlawrev-21605	2046	24	was	be	AUX
inlawrev-21605	2046	25	not	not	PART
inlawrev-21605	2046	26	relevant	relevant	ADJ
inlawrev-21605	2046	27	because	because	SCONJ
inlawrev-21605	2046	28	“	"	PUNCT
inlawrev-21605	2046	29	that	that	DET
inlawrev-21605	2046	30	fact	fact	NOUN
inlawrev-21605	2046	31	will	will	AUX
inlawrev-21605	2046	32	not	not	PART
inlawrev-21605	2046	33	aid	aid	VERB
inlawrev-21605	2046	34	in	in	ADP
inlawrev-21605	2046	35	the	the	DET
inlawrev-21605	2046	36	resolution	resolution	NOUN
inlawrev-21605	2046	37	of	of	ADP
inlawrev-21605	2046	38	the	the	DET
inlawrev-21605	2046	39	d	d	PROPN
inlawrev-21605	2046	40	epartment	epartment	NOUN
inlawrev-21605	2046	41	’s	’s	PART
inlawrev-21605	2046	42	summary	summary	NOUN
inlawrev-21605	2046	43	judgment	judgment	NOUN
inlawrev-21605	2046	44	motion	motion	NOUN
inlawrev-21605	2046	45	.	.	PUNCT
inlawrev-21605	2046	46	”	"	PUNCT
inlawrev-21605	2047	1	as	as	ADP
inlawrev-21605	2047	2	such	such	ADJ
inlawrev-21605	2047	3	,	,	PUNCT
inlawrev-21605	2047	4	the	the	DET
inlawrev-21605	2047	5	tax	tax	NOUN
inlawrev-21605	2047	6	court	court	NOUN
inlawrev-21605	2047	7	held	hold	VERB
inlawrev-21605	2047	8	it616	it616	PROPN
inlawrev-21605	2047	9	would	would	AUX
inlawrev-21605	2047	10	not	not	PART
inlawrev-21605	2047	11	consider	consider	VERB
inlawrev-21605	2047	12	that	that	DET
inlawrev-21605	2047	13	fact	fact	NOUN
inlawrev-21605	2047	14	in	in	ADP
inlawrev-21605	2047	15	resolving	resolve	VERB
inlawrev-21605	2047	16	the	the	DET
inlawrev-21605	2047	17	department	department	NOUN
inlawrev-21605	2047	18	’s	’s	PART
inlawrev-21605	2047	19	motion.617	motion.617	PROPN
inlawrev-21605	2047	20	next	next	ADV
inlawrev-21605	2047	21	,	,	PUNCT
inlawrev-21605	2047	22	the	the	DET
inlawrev-21605	2047	23	von	von	PROPN
inlawrev-21605	2047	24	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2047	25	contended	contend	VERB
inlawrev-21605	2047	26	“	"	PUNCT
inlawrev-21605	2047	27	the	the	DET
inlawrev-21605	2047	28	departm	departm	PROPN
inlawrev-21605	2047	29	ent	ent	PROPN
inlawrev-21605	2047	30	’s	’s	PART
inlawrev-21605	2047	31	statements	statement	NOUN
inlawrev-21605	2047	32	regarding	regard	VERB
inlawrev-21605	2047	33	their	their	PRON
inlawrev-21605	2047	34	purported	purport	VERB
inlawrev-21605	2047	35	failure	failure	NOUN
inlawrev-21605	2047	36	to	to	PART
inlawrev-21605	2047	37	provide	provide	VERB
inlawrev-21605	2047	38	inventory	inventory	NOUN
inlawrev-21605	2047	39	records	record	NOUN
inlawrev-21605	2047	40	to	to	ADP
inlawrev-21605	2047	41	the	the	DET
inlawrev-21605	2047	42	department	department	NOUN
inlawrev-21605	2047	43	are	be	AUX
inlawrev-21605	2047	44	inconsistent	inconsistent	ADJ
inlawrev-21605	2047	45	with	with	ADP
inlawrev-21605	2047	46	the	the	DET
inlawrev-21605	2047	47	von	von	PROPN
inlawrev-21605	2047	48	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2047	49	’	'	PUNCT
inlawrev-21605	2047	50	designated	designate	VERB
inlawrev-21605	2047	51	evidence	evidence	NOUN
inlawrev-21605	2047	52	and	and	CCONJ
inlawrev-21605	2047	53	,	,	PUNCT
inlawrev-21605	2047	54	thus	thus	ADV
inlawrev-21605	2047	55	,	,	PUNCT
inlawrev-21605	2047	56	must	must	AUX
inlawrev-21605	2047	57	be	be	AUX
inlawrev-21605	2047	58	stricken	stricken	VERB
inlawrev-21605	2047	59	.	.	PUNCT
inlawrev-21605	2047	60	”	"	PUNCT
inlawrev-21605	2048	1	the	the	DET
inlawrev-21605	2048	2	tax	tax	NOUN
inlawrev-21605	2048	3	court	court	NOUN
inlawrev-21605	2048	4	found	find	VERB
inlawrev-21605	2048	5	the	the	DET
inlawrev-21605	2048	6	von	von	PROPN
inlawrev-21605	2048	7	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2048	8	’	'	PUNCT
inlawrev-21605	2048	9	claim	claim	NOUN
inlawrev-21605	2048	10	showed618	showed618	PUNCT
inlawrev-21605	2048	11	the	the	DET
inlawrev-21605	2048	12	parties	party	NOUN
inlawrev-21605	2048	13	merely	merely	ADV
inlawrev-21605	2048	14	characterized	characterize	VERB
inlawrev-21605	2048	15	the	the	DET
inlawrev-21605	2048	16	facts	fact	NOUN
inlawrev-21605	2048	17	differently	differently	ADV
inlawrev-21605	2048	18	;	;	PUNCT
inlawrev-21605	2048	19	therefore	therefore	ADV
inlawrev-21605	2048	20	,	,	PUNCT
inlawrev-21605	2048	21	the	the	DET
inlawrev-21605	2048	22	tax	tax	NOUN
inlawrev-21605	2048	23	court	court	NOUN
inlawrev-21605	2048	24	declined	decline	VERB
inlawrev-21605	2048	25	to	to	PART
inlawrev-21605	2048	26	strike	strike	VERB
inlawrev-21605	2048	27	the	the	DET
inlawrev-21605	2048	28	statements	statement	NOUN
inlawrev-21605	2048	29	.	.	PUNCT
inlawrev-21605	2049	1	619	619	NUM
inlawrev-21605	2049	2	finally	finally	ADV
inlawrev-21605	2049	3	,	,	PUNCT
inlawrev-21605	2049	4	the	the	DET
inlawrev-21605	2049	5	von	von	PROPN
inlawrev-21605	2049	6	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2049	7	argued	argue	VERB
inlawrev-21605	2049	8	the	the	DET
inlawrev-21605	2049	9	d	d	PROPN
inlawrev-21605	2049	10	epartment	epartment	NOUN
inlawrev-21605	2049	11	’s	’s	PART
inlawrev-21605	2049	12	statements	statement	NOUN
inlawrev-21605	2049	13	regarding	regard	VERB
inlawrev-21605	2049	14	bizstats	bizstat	NOUN
inlawrev-21605	2049	15	were	be	AUX
inlawrev-21605	2049	16	not	not	PART
inlawrev-21605	2049	17	supported	support	VERB
inlawrev-21605	2049	18	by	by	ADP
inlawrev-21605	2049	19	the	the	DET
inlawrev-21605	2049	20	designated	designate	VERB
inlawrev-21605	2049	21	evidence	evidence	NOUN
inlawrev-21605	2049	22	and	and	CCONJ
inlawrev-21605	2049	23	must	must	AUX
inlawrev-21605	2049	24	be	be	AUX
inlawrev-21605	2049	25	stricken	stricken	VERB
inlawrev-21605	2049	26	.	.	PUNCT
inlawrev-21605	2050	1	the	the	DET
inlawrev-21605	2050	2	tax	tax	NOUN
inlawrev-21605	2050	3	court	court	NOUN
inlawrev-21605	2050	4	denied	deny	VERB
inlawrev-21605	2050	5	the	the	DET
inlawrev-21605	2050	6	von	von	PROPN
inlawrev-21605	2050	7	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2050	8	’	'	PUNCT
inlawrev-21605	2050	9	motion	motion	NOUN
inlawrev-21605	2050	10	to	to	PART
inlawrev-21605	2050	11	strike	strike	VERB
inlawrev-21605	2050	12	the620	the620	NOUN
inlawrev-21605	2050	13	statements	statement	NOUN
inlawrev-21605	2050	14	regarding	regard	VERB
inlawrev-21605	2050	15	bizstats	bizstat	NOUN
inlawrev-21605	2050	16	because	because	SCONJ
inlawrev-21605	2050	17	the	the	DET
inlawrev-21605	2050	18	tax	tax	NOUN
inlawrev-21605	2050	19	court	court	NOUN
inlawrev-21605	2050	20	found	find	VERB
inlawrev-21605	2050	21	the	the	DET
inlawrev-21605	2050	22	information	information	NOUN
inlawrev-21605	2050	23	on	on	ADP
inlawrev-21605	2050	24	the	the	DET
inlawrev-21605	2050	25	website	website	NOUN
inlawrev-21605	2050	26	supported	support	VERB
inlawrev-21605	2050	27	the	the	DET
inlawrev-21605	2050	28	department	department	NOUN
inlawrev-21605	2050	29	’s	’s	PART
inlawrev-21605	2050	30	statements.621	statements.621	NOUN
inlawrev-21605	2050	31	5	5	NUM
inlawrev-21605	2050	32	.	.	PUNCT
inlawrev-21605	2050	33	von	von	PROPN
inlawrev-21605	2050	34	erdmannsdorff	erdmannsdorff	PROPN
inlawrev-21605	2050	35	v.	v.	PROPN
inlawrev-21605	2050	36	indiana	indiana	PROPN
inlawrev-21605	2050	37	department	department	PROPN
inlawrev-21605	2050	38	of	of	ADP
inlawrev-21605	2050	39	state	state	PROPN
inlawrev-21605	2050	40	revenue	revenue	NOUN
inlawrev-21605	2050	41	:	:	PUNCT
inlawrev-21605	2050	42	order	order	NOUN
inlawrev-21605	2050	43	on	on	ADP
inlawrev-21605	2050	44	m	m	PROPN
inlawrev-21605	2050	45	otions	otion	NOUN
inlawrev-21605	2050	46	for	for	ADP
inlawrev-21605	2050	47	summary	summary	NOUN
inlawrev-21605	2050	48	judgment	judgment	NOUN
inlawrev-21605	2050	49	.	.	PUNCT
inlawrev-21605	2051	1	—	—	PUNCT
inlawrev-21605	2051	2	m	m	PROPN
inlawrev-21605	2051	3	r.	r.	PROPN
inlawrev-21605	2051	4	von	von	PROPN
inlawrev-21605	2051	5	erdmannsdorff	erdmannsdorff	PROPN
inlawrev-21605	2051	6	operated	operate	VERB
inlawrev-21605	2051	7	a	a	DET
inlawrev-21605	2051	8	sole622	sole622	PROPN
inlawrev-21605	2051	9	proprietorship	proprietorship	NOUN
inlawrev-21605	2051	10	,	,	PUNCT
inlawrev-21605	2051	11	von	von	PROPN
inlawrev-21605	2051	12	’s	’s	PART
inlawrev-21605	2051	13	shops	shop	NOUN
inlawrev-21605	2051	14	,	,	PUNCT
inlawrev-21605	2051	15	and	and	CCONJ
inlawrev-21605	2051	16	a	a	DET
inlawrev-21605	2051	17	real	real	ADJ
inlawrev-21605	2051	18	property	property	NOUN
inlawrev-21605	2051	19	rental	rental	NOUN
inlawrev-21605	2051	20	business	business	NOUN
inlawrev-21605	2051	21	.	.	PUNCT
inlawrev-21605	2052	1	the623	the623	PROPN
inlawrev-21605	2052	2	department	department	PROPN
inlawrev-21605	2052	3	conducted	conduct	VERB
inlawrev-21605	2052	4	an	an	DET
inlawrev-21605	2052	5	income	income	NOUN
inlawrev-21605	2052	6	tax	tax	NOUN
inlawrev-21605	2052	7	audit	audit	NOUN
inlawrev-21605	2052	8	of	of	ADP
inlawrev-21605	2052	9	von	von	PROPN
inlawrev-21605	2052	10	’s	’s	PART
inlawrev-21605	2052	11	shops	shop	NOUN
inlawrev-21605	2052	12	and	and	CCONJ
inlawrev-21605	2052	13	subsequently	subsequently	ADV
inlawrev-21605	2052	14	used	use	VERB
inlawrev-21605	2052	15	bia	bia	PROPN
inlawrev-21605	2052	16	to	to	PART
inlawrev-21605	2052	17	calculate	calculate	VERB
inlawrev-21605	2052	18	the	the	DET
inlawrev-21605	2052	19	von	von	PROPN
inlawrev-21605	2052	20	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2052	21	indiana	indiana	PROPN
inlawrev-21605	2052	22	afit	afit	PROPN
inlawrev-21605	2052	23	liabilities	liability	NOUN
inlawrev-21605	2052	24	for	for	ADP
inlawrev-21605	2052	25	the	the	DET
inlawrev-21605	2052	26	tax	tax	NOUN
inlawrev-21605	2052	27	610	610	NUM
inlawrev-21605	2052	28	.	.	PUNCT
inlawrev-21605	2053	1	i	i	PRON
inlawrev-21605	2053	2	d.	d.	PROPN
inlawrev-21605	2053	3	611	611	NUM
inlawrev-21605	2053	4	.	.	PUNCT
inlawrev-21605	2054	1	i	i	PRON
inlawrev-21605	2054	2	d.	d.	PROPN
inlawrev-21605	2054	3	612	612	NUM
inlawrev-21605	2054	4	.	.	PUNCT
inlawrev-21605	2055	1	i	i	PRON
inlawrev-21605	2055	2	d.	d.	VERB
inlawrev-21605	2055	3	at	at	ADP
inlawrev-21605	2055	4	*	*	PROPN
inlawrev-21605	2055	5	2	2	NUM
inlawrev-21605	2055	6	(	(	PUNCT
inlawrev-21605	2055	7	quoting	quote	VERB
inlawrev-21605	2055	8	ind	ind	NOUN
inlawrev-21605	2055	9	.	.	PUNCT
inlawrev-21605	2056	1	r.	r.	PROPN
inlawrev-21605	2056	2	trial	trial	NOUN
inlawrev-21605	2056	3	.	.	PUNCT
inlawrev-21605	2057	1	p.	p.	NOUN
inlawrev-21605	2057	2	5(e)(5	5(e)(5	NUM
inlawrev-21605	2057	3	)	)	PUNCT
inlawrev-21605	2057	4	)	)	PUNCT
inlawrev-21605	2057	5	.	.	PUNCT
inlawrev-21605	2058	1	613	613	NUM
inlawrev-21605	2058	2	.	.	PUNCT
inlawrev-21605	2059	1	i	i	PRON
inlawrev-21605	2059	2	d.	d.	PROPN
inlawrev-21605	2059	3	614	614	NUM
inlawrev-21605	2059	4	.	.	PUNCT
inlawrev-21605	2060	1	i	i	PRON
inlawrev-21605	2060	2	d.	d.	VERB
inlawrev-21605	2060	3	at	at	ADP
inlawrev-21605	2060	4	*	*	PROPN
inlawrev-21605	2060	5	1	1	NUM
inlawrev-21605	2060	6	.	.	NOUN
inlawrev-21605	2060	7	615	615	NUM
inlawrev-21605	2060	8	.	.	PUNCT
inlawrev-21605	2061	1	i	i	PRON
inlawrev-21605	2061	2	d.	d.	PROPN
inlawrev-21605	2061	3	616	616	NUM
inlawrev-21605	2061	4	.	.	PUNCT
inlawrev-21605	2062	1	i	i	PRON
inlawrev-21605	2062	2	d.	d.	PROPN
inlawrev-21605	2062	3	617	617	NUM
inlawrev-21605	2062	4	.	.	PUNCT
inlawrev-21605	2063	1	i	i	PRON
inlawrev-21605	2063	2	d.	d.	PROPN
inlawrev-21605	2063	3	618	618	NUM
inlawrev-21605	2063	4	.	.	PUNCT
inlawrev-21605	2064	1	i	i	PRON
inlawrev-21605	2064	2	d.	d.	VERB
inlawrev-21605	2064	3	at	at	ADP
inlawrev-21605	2064	4	*	*	PROPN
inlawrev-21605	2064	5	2	2	NUM
inlawrev-21605	2064	6	.	.	NUM
inlawrev-21605	2064	7	619	619	NUM
inlawrev-21605	2064	8	.	.	PUNCT
inlawrev-21605	2065	1	i	i	PRON
inlawrev-21605	2065	2	d.	d.	PROPN
inlawrev-21605	2065	3	620	620	NUM
inlawrev-21605	2065	4	.	.	PUNCT
inlawrev-21605	2066	1	i	i	PRON
inlawrev-21605	2066	2	d.	d.	PROPN
inlawrev-21605	2066	3	621	621	NUM
inlawrev-21605	2066	4	.	.	PUNCT
inlawrev-21605	2067	1	i	i	PRON
inlawrev-21605	2067	2	d.	d.	PROPN
inlawrev-21605	2067	3	622	622	NUM
inlawrev-21605	2067	4	.	.	PUNCT
inlawrev-21605	2068	1	53	53	NUM
inlawrev-21605	2068	2	n.e.3d	n.e.3d	NUM
inlawrev-21605	2068	3	621	621	NUM
inlawrev-21605	2068	4	(	(	PUNCT
inlawrev-21605	2068	5	ind	ind	NOUN
inlawrev-21605	2068	6	.	.	PUNCT
inlawrev-21605	2069	1	t.c	t.c	PROPN
inlawrev-21605	2069	2	.	.	PROPN
inlawrev-21605	2069	3	2016	2016	NUM
inlawrev-21605	2069	4	)	)	PUNCT
inlawrev-21605	2069	5	.	.	PUNCT
inlawrev-21605	2070	1	623	623	NUM
inlawrev-21605	2070	2	.	.	PUNCT
inlawrev-21605	2071	1	i	i	PRON
inlawrev-21605	2071	2	d.	d.	PROPN
inlawrev-21605	2071	3	at	at	ADP
inlawrev-21605	2071	4	622	622	NUM
inlawrev-21605	2071	5	.	.	NUM
inlawrev-21605	2071	6	1454	1454	NUM
inlawrev-21605	2071	7	indiana	indiana	PROPN
inlawrev-21605	2071	8	law	law	PROPN
inlawrev-21605	2071	9	review	review	NOUN
inlawrev-21605	2072	1	[	[	X
inlawrev-21605	2072	2	vol	vol	NOUN
inlawrev-21605	2072	3	.	.	PUNCT
inlawrev-21605	2073	1	50:1403	50:1403	NUM
inlawrev-21605	2073	2	years	year	NOUN
inlawrev-21605	2073	3	2000–2009	2000–2009	NUM
inlawrev-21605	2073	4	(	(	PUNCT
inlawrev-21605	2073	5	the	the	DET
inlawrev-21605	2073	6	years	year	NOUN
inlawrev-21605	2073	7	at	at	ADP
inlawrev-21605	2073	8	issue	issue	NOUN
inlawrev-21605	2073	9	)	)	PUNCT
inlawrev-21605	2073	10	.	.	PUNCT
inlawrev-21605	2074	1	“	"	PUNCT
inlawrev-21605	2074	2	[	[	X
inlawrev-21605	2074	3	t]he	t]he	X
inlawrev-21605	2074	4	department	department	NOUN
inlawrev-21605	2074	5	issued	issue	VERB
inlawrev-21605	2074	6	bia624	bia624	PROPN
inlawrev-21605	2074	7	assessments	assessment	NOUN
inlawrev-21605	2074	8	to	to	ADP
inlawrev-21605	2074	9	the	the	DET
inlawrev-21605	2074	10	von	von	PROPN
inlawrev-21605	2074	11	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2074	12	in	in	ADP
inlawrev-21605	2074	13	the	the	DET
inlawrev-21605	2074	14	amount	amount	NOUN
inlawrev-21605	2074	15	of	of	ADP
inlawrev-21605	2074	16	$	$	SYM
inlawrev-21605	2074	17	244,686.87	244,686.87	NUM
inlawrev-21605	2074	18	for	for	ADP
inlawrev-21605	2074	19	additional	additional	ADJ
inlawrev-21605	2074	20	agit	agit	ADJ
inlawrev-21605	2074	21	,	,	PUNCT
inlawrev-21605	2074	22	interest	interest	NOUN
inlawrev-21605	2074	23	,	,	PUNCT
inlawrev-21605	2074	24	and	and	CCONJ
inlawrev-21605	2074	25	penalties	penalty	NOUN
inlawrev-21605	2074	26	.	.	PUNCT
inlawrev-21605	2074	27	”	"	PUNCT
inlawrev-21605	2075	1	the	the	DET
inlawrev-21605	2075	2	von	von	PROPN
inlawrev-21605	2075	3	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2075	4	filed	file	VERB
inlawrev-21605	2075	5	a625	a625	PROPN
inlawrev-21605	2075	6	protest	protest	NOUN
inlawrev-21605	2075	7	and	and	CCONJ
inlawrev-21605	2075	8	provided	provide	VERB
inlawrev-21605	2075	9	,	,	PUNCT
inlawrev-21605	2075	10	among	among	ADP
inlawrev-21605	2075	11	other	other	ADJ
inlawrev-21605	2075	12	things	thing	NOUN
inlawrev-21605	2075	13	,	,	PUNCT
inlawrev-21605	2075	14	inventories	inventory	NOUN
inlawrev-21605	2075	15	of	of	ADP
inlawrev-21605	2075	16	von	von	PROPN
inlawrev-21605	2075	17	’s	’s	PART
inlawrev-21605	2075	18	shops	shop	NOUN
inlawrev-21605	2075	19	.	.	PUNCT
inlawrev-21605	2076	1	the626	the626	PROPN
inlawrev-21605	2076	2	department	department	PROPN
inlawrev-21605	2076	3	upheld	uphold	VERB
inlawrev-21605	2076	4	the	the	DET
inlawrev-21605	2076	5	bia	bia	PROPN
inlawrev-21605	2076	6	assessm	assessm	PROPN
inlawrev-21605	2076	7	ents	ent	NOUN
inlawrev-21605	2076	8	and	and	CCONJ
inlawrev-21605	2076	9	later	later	ADV
inlawrev-21605	2076	10	denied	deny	VERB
inlawrev-21605	2076	11	the	the	DET
inlawrev-21605	2076	12	von	von	PROPN
inlawrev-21605	2076	13	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2076	14	’	'	PUNCT
inlawrev-21605	2076	15	request	request	NOUN
inlawrev-21605	2076	16	for	for	ADP
inlawrev-21605	2076	17	rehearing	rehear	VERB
inlawrev-21605	2076	18	.	.	PUNCT
inlawrev-21605	2077	1	the	the	DET
inlawrev-21605	2077	2	von	von	PROPN
inlawrev-21605	2077	3	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2077	4	appealed	appeal	VERB
inlawrev-21605	2077	5	to627	to627	PROPN
inlawrev-21605	2077	6	the	the	DET
inlawrev-21605	2077	7	tax	tax	NOUN
inlawrev-21605	2077	8	court	court	NOUN
inlawrev-21605	2077	9	.	.	PUNCT
inlawrev-21605	2078	1	the	the	DET
inlawrev-21605	2078	2	department	department	NOUN
inlawrev-21605	2078	3	filed	file	VERB
inlawrev-21605	2078	4	a	a	DET
inlawrev-21605	2078	5	motion	motion	NOUN
inlawrev-21605	2078	6	for	for	ADP
inlawrev-21605	2078	7	summary	summary	NOUN
inlawrev-21605	2078	8	judgment	judgment	NOUN
inlawrev-21605	2078	9	,	,	PUNCT
inlawrev-21605	2078	10	and	and	CCONJ
inlawrev-21605	2078	11	the628	the628	PROPN
inlawrev-21605	2078	12	von	von	PROPN
inlawrev-21605	2078	13	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2078	14	filed	file	VERB
inlawrev-21605	2078	15	a	a	DET
inlawrev-21605	2078	16	counter	counter	NOUN
inlawrev-21605	2078	17	-	-	NOUN
inlawrev-21605	2078	18	motion	motion	NOUN
inlawrev-21605	2078	19	for	for	ADP
inlawrev-21605	2078	20	summary	summary	NOUN
inlawrev-21605	2078	21	judgment	judgment	NOUN
inlawrev-21605	2078	22	.	.	PUNCT
inlawrev-21605	2079	1	the	the	DET
inlawrev-21605	2079	2	tax629	tax629	PROPN
inlawrev-21605	2079	3	court	court	NOUN
inlawrev-21605	2079	4	restated	restate	VERB
inlawrev-21605	2079	5	the	the	DET
inlawrev-21605	2079	6	two	two	NUM
inlawrev-21605	2079	7	issues	issue	NOUN
inlawrev-21605	2079	8	as	as	ADP
inlawrev-21605	2079	9	:	:	PUNCT
inlawrev-21605	2079	10	i	i	NOUN
inlawrev-21605	2079	11	)	)	PUNCT
inlawrev-21605	2080	1	[	[	X
inlawrev-21605	2080	2	w]hether	w]hether	ADP
inlawrev-21605	2080	3	the	the	DET
inlawrev-21605	2080	4	von	von	PROPN
inlawrev-21605	2080	5	e	e	PROPN
inlawrev-21605	2080	6	rdm	rdm	PROPN
inlawrev-21605	2080	7	annsdorffs	annsdorff	NOUN
inlawrev-21605	2080	8	rebutted	rebut	VERB
inlawrev-21605	2080	9	the	the	DET
inlawrev-21605	2080	10	presumption	presumption	NOUN
inlawrev-21605	2080	11	of	of	ADP
inlawrev-21605	2080	12	correctness	correctness	NOUN
inlawrev-21605	2080	13	afforded	afford	VERB
inlawrev-21605	2080	14	to	to	ADP
inlawrev-21605	2080	15	the	the	DET
inlawrev-21605	2080	16	department	department	NOUN
inlawrev-21605	2080	17	’s	’s	PART
inlawrev-21605	2080	18	[	[	X
inlawrev-21605	2080	19	bia	bia	X
inlawrev-21605	2080	20	]	]	PUNCT
inlawrev-21605	2080	21	assessments	assessment	NOUN
inlawrev-21605	2080	22	;	;	PUNCT
inlawrev-21605	2080	23	and	and	CCONJ
inlawrev-21605	2080	24	if	if	SCONJ
inlawrev-21605	2080	25	so	so	ADV
inlawrev-21605	2080	26	,	,	PUNCT
inlawrev-21605	2080	27	ii	ii	NOUN
inlawrev-21605	2080	28	)	)	PUNCT
inlawrev-21605	2081	1	[	[	X
inlawrev-21605	2081	2	w]hether	w]hether	ADP
inlawrev-21605	2081	3	the	the	DET
inlawrev-21605	2081	4	department	department	NOUN
inlawrev-21605	2081	5	erred	err	VERB
inlawrev-21605	2081	6	in	in	ADP
inlawrev-21605	2081	7	calculating	calculate	VERB
inlawrev-21605	2081	8	the	the	DET
inlawrev-21605	2081	9	von	von	PROPN
inlawrev-21605	2081	10	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2081	11	’	'	PUNCT
inlawrev-21605	2081	12	indiana	indiana	PROPN
inlawrev-21605	2081	13	adjusted	adjust	VERB
inlawrev-21605	2081	14	gross	gross	ADJ
inlawrev-21605	2081	15	income	income	NOUN
inlawrev-21605	2081	16	by	by	ADP
inlawrev-21605	2081	17	combining	combine	VERB
inlawrev-21605	2081	18	the	the	DET
inlawrev-21605	2081	19	gross	gross	ADJ
inlawrev-21605	2081	20	receipts	receipt	NOUN
inlawrev-21605	2081	21	but	but	CCONJ
inlawrev-21605	2081	22	failing	fail	VERB
inlawrev-21605	2081	23	to	to	PART
inlawrev-21605	2081	24	account	account	VERB
inlawrev-21605	2081	25	for	for	ADP
inlawrev-21605	2081	26	the	the	DET
inlawrev-21605	2081	27	additional	additional	ADJ
inlawrev-21605	2081	28	business	business	NOUN
inlawrev-21605	2081	29	expense	expense	NOUN
inlawrev-21605	2081	30	deductions.630	deductions.630	PROPN
inlawrev-21605	2081	31	to	to	ADP
inlawrev-21605	2081	32	the	the	DET
inlawrev-21605	2081	33	first	first	ADJ
inlawrev-21605	2081	34	issue	issue	NOUN
inlawrev-21605	2081	35	,	,	PUNCT
inlawrev-21605	2081	36	the	the	DET
inlawrev-21605	2081	37	von	von	PROPN
inlawrev-21605	2081	38	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2081	39	argued	argue	VERB
inlawrev-21605	2081	40	their	their	PRON
inlawrev-21605	2081	41	estimates	estimate	NOUN
inlawrev-21605	2081	42	for	for	ADP
inlawrev-21605	2081	43	cost	cost	NOUN
inlawrev-21605	2081	44	of	of	ADP
inlawrev-21605	2081	45	goods	good	NOUN
inlawrev-21605	2081	46	sold	sell	VERB
inlawrev-21605	2081	47	rebutted	rebut	VERB
inlawrev-21605	2081	48	the	the	DET
inlawrev-21605	2081	49	department	department	NOUN
inlawrev-21605	2081	50	’s	’s	PART
inlawrev-21605	2081	51	prima	prima	PROPN
inlawrev-21605	2081	52	facie	facie	PROPN
inlawrev-21605	2081	53	case	case	NOUN
inlawrev-21605	2081	54	.	.	PUNCT
inlawrev-21605	2082	1	the	the	DET
inlawrev-21605	2082	2	department	department	NOUN
inlawrev-21605	2082	3	argued631	argued631	PROPN
inlawrev-21605	2082	4	the	the	DET
inlawrev-21605	2082	5	von	von	PROPN
inlawrev-21605	2082	6	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2082	7	’	'	PUNCT
inlawrev-21605	2082	8	estimates	estimate	NOUN
inlawrev-21605	2082	9	were	be	AUX
inlawrev-21605	2082	10	generated	generate	VERB
inlawrev-21605	2082	11	after	after	ADP
inlawrev-21605	2082	12	the	the	DET
inlawrev-21605	2082	13	tax	tax	NOUN
inlawrev-21605	2082	14	years	year	NOUN
inlawrev-21605	2082	15	at	at	ADP
inlawrev-21605	2082	16	issue	issue	NOUN
inlawrev-21605	2082	17	and	and	CCONJ
inlawrev-21605	2082	18	were	be	AUX
inlawrev-21605	2082	19	based	base	VERB
inlawrev-21605	2082	20	“	"	PUNCT
inlawrev-21605	2082	21	on	on	ADP
inlawrev-21605	2082	22	guesses	guess	NOUN
inlawrev-21605	2082	23	originating	originate	VERB
inlawrev-21605	2082	24	from	from	ADP
inlawrev-21605	2082	25	decade	decade	NOUN
inlawrev-21605	2082	26	-	-	PUNCT
inlawrev-21605	2082	27	old	old	ADJ
inlawrev-21605	2082	28	memories	memory	NOUN
inlawrev-21605	2082	29	.	.	PUNCT
inlawrev-21605	2082	30	”	"	PUNCT
inlawrev-21605	2083	1	further	far	ADV
inlawrev-21605	2083	2	,	,	PUNCT
inlawrev-21605	2083	3	the632	the632	PROPN
inlawrev-21605	2083	4	department	department	PROPN
inlawrev-21605	2083	5	argued	argue	VERB
inlawrev-21605	2083	6	allied	ally	VERB
inlawrev-21605	2083	7	collections	collection	NOUN
inlawrev-21605	2083	8	services	services	PROPN
inlawrev-21605	2083	9	,	,	PUNCT
inlawrev-21605	2083	10	inc	inc	PROPN
inlawrev-21605	2083	11	.	.	PROPN
inlawrev-21605	2083	12	v.	v.	PROPN
inlawrev-21605	2083	13	indiana	indiana	PROPN
inlawrev-21605	2083	14	department	department	PROPN
inlawrev-21605	2083	15	of	of	ADP
inlawrev-21605	2083	16	state	state	PROPN
inlawrev-21605	2083	17	revenue	revenue	NOUN
inlawrev-21605	2083	18	supported	support	VERB
inlawrev-21605	2083	19	its	its	PRON
inlawrev-21605	2083	20	proposition	proposition	NOUN
inlawrev-21605	2083	21	that	that	SCONJ
inlawrev-21605	2083	22	the	the	DET
inlawrev-21605	2083	23	tax	tax	NOUN
inlawrev-21605	2083	24	court	court	NOUN
inlawrev-21605	2083	25	may	may	AUX
inlawrev-21605	2083	26	entirely633	entirely633	AUX
inlawrev-21605	2083	27	disregard	disregard	VERB
inlawrev-21605	2083	28	untrustworthy	untrustworthy	ADJ
inlawrev-21605	2083	29	estimates	estimate	NOUN
inlawrev-21605	2083	30	—	—	PUNCT
inlawrev-21605	2083	31	such	such	ADJ
inlawrev-21605	2083	32	as	as	ADP
inlawrev-21605	2083	33	the	the	DET
inlawrev-21605	2083	34	von	von	PROPN
inlawrev-21605	2083	35	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2083	36	cost	cost	NOUN
inlawrev-21605	2083	37	of	of	ADP
inlawrev-21605	2083	38	goods	good	NOUN
inlawrev-21605	2083	39	estimates	estimate	NOUN
inlawrev-21605	2083	40	.	.	PUNCT
inlawrev-21605	2084	1	however	however	ADV
inlawrev-21605	2084	2	,	,	PUNCT
inlawrev-21605	2084	3	the	the	DET
inlawrev-21605	2084	4	tax	tax	NOUN
inlawrev-21605	2084	5	court	court	NOUN
inlawrev-21605	2084	6	found	find	VERB
inlawrev-21605	2084	7	“	"	PUNCT
inlawrev-21605	2084	8	[	[	X
inlawrev-21605	2084	9	n]othing	n]othe	VERB
inlawrev-21605	2084	10	within	within	ADP
inlawrev-21605	2084	11	[	[	X
inlawrev-21605	2084	12	indiana634	indiana634	PROPN
inlawrev-21605	2084	13	code	code	NOUN
inlawrev-21605	2084	14	section	section	NOUN
inlawrev-21605	2084	15	6	6	NUM
inlawrev-21605	2084	16	-	-	SYM
inlawrev-21605	2084	17	8.1	8.1	NUM
inlawrev-21605	2084	18	-	-	PUNCT
inlawrev-21605	2084	19	5	5	NUM
inlawrev-21605	2084	20	-	-	SYM
inlawrev-21605	2084	21	4	4	NUM
inlawrev-21605	2084	22	]	]	PUNCT
inlawrev-21605	2084	23	expressly	expressly	ADV
inlawrev-21605	2084	24	precludes	preclude	VERB
inlawrev-21605	2084	25	taxpayers	taxpayer	NOUN
inlawrev-21605	2084	26	from	from	ADP
inlawrev-21605	2084	27	offering	offer	VERB
inlawrev-21605	2084	28	evidence	evidence	NOUN
inlawrev-21605	2084	29	generated	generate	VERB
inlawrev-21605	2084	30	post	post	NOUN
inlawrev-21605	2084	31	audit	audit	NOUN
inlawrev-21605	2084	32	.	.	PUNCT
inlawrev-21605	2084	33	”	"	PUNCT
inlawrev-21605	2085	1	further	far	ADV
inlawrev-21605	2085	2	,	,	PUNCT
inlawrev-21605	2085	3	the	the	DET
inlawrev-21605	2085	4	tax	tax	NOUN
inlawrev-21605	2085	5	court	court	NOUN
inlawrev-21605	2085	6	found	find	VERB
inlawrev-21605	2085	7	the	the	DET
inlawrev-21605	2085	8	allied	ally	VERB
inlawrev-21605	2085	9	collections635	collections635	PROPN
inlawrev-21605	2085	10	opinion	opinion	NOUN
inlawrev-21605	2085	11	did	do	AUX
inlawrev-21605	2085	12	not	not	PART
inlawrev-21605	2085	13	stand	stand	VERB
inlawrev-21605	2085	14	for	for	ADP
inlawrev-21605	2085	15	the	the	DET
inlawrev-21605	2085	16	proposition	proposition	NOUN
inlawrev-21605	2085	17	that	that	SCONJ
inlawrev-21605	2085	18	the	the	DET
inlawrev-21605	2085	19	department	department	NOUN
inlawrev-21605	2085	20	stated	state	VERB
inlawrev-21605	2085	21	.	.	PUNCT
inlawrev-21605	2086	1	the	the	DET
inlawrev-21605	2086	2	tax636	tax636	PROPN
inlawrev-21605	2086	3	court	court	NOUN
inlawrev-21605	2086	4	found	find	VERB
inlawrev-21605	2086	5	the	the	DET
inlawrev-21605	2086	6	issue	issue	NOUN
inlawrev-21605	2086	7	could	could	AUX
inlawrev-21605	2086	8	not	not	PART
inlawrev-21605	2086	9	be	be	AUX
inlawrev-21605	2086	10	resolved	resolve	VERB
inlawrev-21605	2086	11	by	by	ADP
inlawrev-21605	2086	12	summary	summary	NOUN
inlawrev-21605	2086	13	judgment	judgment	NOUN
inlawrev-21605	2086	14	because	because	SCONJ
inlawrev-21605	2086	15	“	"	PUNCT
inlawrev-21605	2086	16	the	the	DET
inlawrev-21605	2086	17	624	624	NUM
inlawrev-21605	2086	18	.	.	PUNCT
inlawrev-21605	2087	1	i	i	PRON
inlawrev-21605	2087	2	d.	d.	PROPN
inlawrev-21605	2087	3	at	at	ADP
inlawrev-21605	2087	4	623	623	NUM
inlawrev-21605	2087	5	.	.	PUNCT
inlawrev-21605	2088	1	(	(	PUNCT
inlawrev-21605	2088	2	“	"	PUNCT
inlawrev-21605	2088	3	the	the	DET
inlawrev-21605	2088	4	department	department	NOUN
inlawrev-21605	2088	5	discovered	discover	VERB
inlawrev-21605	2088	6	that	that	SCONJ
inlawrev-21605	2088	7	the	the	DET
inlawrev-21605	2088	8	von	von	PROPN
inlawrev-21605	2088	9	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2088	10	had	have	AUX
inlawrev-21605	2088	11	not	not	PART
inlawrev-21605	2088	12	filed	file	VERB
inlawrev-21605	2088	13	any	any	DET
inlawrev-21605	2088	14	federal	federal	ADJ
inlawrev-21605	2088	15	or	or	CCONJ
inlawrev-21605	2088	16	state	state	NOUN
inlawrev-21605	2088	17	income	income	NOUN
inlawrev-21605	2088	18	tax	tax	NOUN
inlawrev-21605	2088	19	returns	return	NOUN
inlawrev-21605	2088	20	and	and	CCONJ
inlawrev-21605	2088	21	expanded	expand	VERB
inlawrev-21605	2088	22	its	its	PRON
inlawrev-21605	2088	23	audit	audit	NOUN
inlawrev-21605	2088	24	to	to	PART
inlawrev-21605	2088	25	include	include	VERB
inlawrev-21605	2088	26	all	all	PRON
inlawrev-21605	2088	27	of	of	ADP
inlawrev-21605	2088	28	the	the	DET
inlawrev-21605	2088	29	years	year	NOUN
inlawrev-21605	2088	30	at	at	ADP
inlawrev-21605	2088	31	issue	issue	NOUN
inlawrev-21605	2088	32	.	.	PUNCT
inlawrev-21605	2088	33	”	"	PUNCT
inlawrev-21605	2088	34	)	)	PUNCT
inlawrev-21605	2088	35	.	.	PUNCT
inlawrev-21605	2089	1	625	625	NUM
inlawrev-21605	2089	2	.	.	PUNCT
inlawrev-21605	2090	1	i	i	PRON
inlawrev-21605	2090	2	d.	d.	PROPN
inlawrev-21605	2090	3	626	626	NUM
inlawrev-21605	2090	4	.	.	PUNCT
inlawrev-21605	2091	1	i	i	PRON
inlawrev-21605	2091	2	d.	d.	PROPN
inlawrev-21605	2091	3	627	627	NUM
inlawrev-21605	2091	4	.	.	PUNCT
inlawrev-21605	2092	1	i	i	PRON
inlawrev-21605	2092	2	d.	d.	PROPN
inlawrev-21605	2092	3	at	at	ADP
inlawrev-21605	2092	4	623	623	NUM
inlawrev-21605	2092	5	-	-	SYM
inlawrev-21605	2092	6	24	24	NUM
inlawrev-21605	2092	7	.	.	PUNCT
inlawrev-21605	2093	1	628	628	NUM
inlawrev-21605	2093	2	.	.	PUNCT
inlawrev-21605	2094	1	i	i	PRON
inlawrev-21605	2094	2	d.	d.	PROPN
inlawrev-21605	2094	3	at	at	ADP
inlawrev-21605	2094	4	624	624	NUM
inlawrev-21605	2094	5	.	.	PUNCT
inlawrev-21605	2095	1	629	629	NUM
inlawrev-21605	2095	2	.	.	PUNCT
inlawrev-21605	2096	1	i	i	PRON
inlawrev-21605	2096	2	d.	d.	PROPN
inlawrev-21605	2096	3	630	630	NUM
inlawrev-21605	2096	4	.	.	PUNCT
inlawrev-21605	2097	1	i	i	PRON
inlawrev-21605	2097	2	d.	d.	PROPN
inlawrev-21605	2097	3	at	at	ADP
inlawrev-21605	2097	4	622	622	NUM
inlawrev-21605	2097	5	.	.	PUNCT
inlawrev-21605	2098	1	631	631	NUM
inlawrev-21605	2098	2	.	.	PUNCT
inlawrev-21605	2099	1	i	i	PRON
inlawrev-21605	2099	2	d.	d.	PROPN
inlawrev-21605	2099	3	at	at	ADP
inlawrev-21605	2099	4	624	624	NUM
inlawrev-21605	2099	5	.	.	PUNCT
inlawrev-21605	2100	1	632	632	NUM
inlawrev-21605	2100	2	.	.	PUNCT
inlawrev-21605	2101	1	i	i	PRON
inlawrev-21605	2101	2	d.	d.	PROPN
inlawrev-21605	2101	3	at	at	ADP
inlawrev-21605	2101	4	625	625	NUM
inlawrev-21605	2101	5	(	(	PUNCT
inlawrev-21605	2101	6	internal	internal	ADJ
inlawrev-21605	2101	7	quotation	quotation	NOUN
inlawrev-21605	2101	8	marks	mark	NOUN
inlawrev-21605	2101	9	and	and	CCONJ
inlawrev-21605	2101	10	citation	citation	NOUN
inlawrev-21605	2101	11	omitted	omit	VERB
inlawrev-21605	2101	12	)	)	PUNCT
inlawrev-21605	2101	13	.	.	PUNCT
inlawrev-21605	2102	1	633	633	NUM
inlawrev-21605	2102	2	.	.	PUNCT
inlawrev-21605	2103	1	899	899	NUM
inlawrev-21605	2103	2	n.e.2d	n.e.2d	NOUN
inlawrev-21605	2103	3	69	69	NUM
inlawrev-21605	2103	4	(	(	PUNCT
inlawrev-21605	2103	5	ind	ind	NOUN
inlawrev-21605	2103	6	.	.	PUNCT
inlawrev-21605	2104	1	t.c	t.c	PROPN
inlawrev-21605	2104	2	.	.	PROPN
inlawrev-21605	2104	3	2008	2008	NUM
inlawrev-21605	2104	4	)	)	PUNCT
inlawrev-21605	2104	5	.	.	PUNCT
inlawrev-21605	2105	1	634	634	NUM
inlawrev-21605	2105	2	.	.	PUNCT
inlawrev-21605	2105	3	von	von	PROPN
inlawrev-21605	2105	4	erdmannsdorff	erdmannsdorff	PROPN
inlawrev-21605	2105	5	,	,	PUNCT
inlawrev-21605	2105	6	53	53	NUM
inlawrev-21605	2105	7	n.e.3d	n.e.3d	NUM
inlawrev-21605	2105	8	at	at	ADP
inlawrev-21605	2105	9	625	625	NUM
inlawrev-21605	2105	10	.	.	PUNCT
inlawrev-21605	2105	11	635	635	NUM
inlawrev-21605	2105	12	.	.	PUNCT
inlawrev-21605	2106	1	i	i	PRON
inlawrev-21605	2106	2	d.	d.	PROPN
inlawrev-21605	2106	3	;	;	PUNCT
inlawrev-21605	2106	4	see	see	VERB
inlawrev-21605	2106	5	also	also	ADV
inlawrev-21605	2106	6	ind	ind	PROPN
inlawrev-21605	2106	7	.	.	PUNCT
inlawrev-21605	2107	1	code	code	PROPN
inlawrev-21605	2107	2	§	§	PROPN
inlawrev-21605	2107	3	6	6	NUM
inlawrev-21605	2107	4	-	-	SYM
inlawrev-21605	2107	5	8.1	8.1	NUM
inlawrev-21605	2107	6	-	-	PUNCT
inlawrev-21605	2107	7	5	5	NUM
inlawrev-21605	2107	8	-	-	SYM
inlawrev-21605	2107	9	4	4	NUM
inlawrev-21605	2107	10	(	(	PUNCT
inlawrev-21605	2107	11	2016	2016	NUM
inlawrev-21605	2107	12	)	)	PUNCT
inlawrev-21605	2107	13	.	.	PUNCT
inlawrev-21605	2108	1	636	636	NUM
inlawrev-21605	2108	2	.	.	PUNCT
inlawrev-21605	2109	1	von	von	PROPN
inlawrev-21605	2109	2	erdmannsdorff	erdmannsdorff	PROPN
inlawrev-21605	2109	3	,	,	PUNCT
inlawrev-21605	2109	4	53	53	NUM
inlawrev-21605	2109	5	n.e.3d	n.e.3d	NUM
inlawrev-21605	2109	6	at	at	ADP
inlawrev-21605	2109	7	625	625	NUM
inlawrev-21605	2109	8	(	(	PUNCT
inlawrev-21605	2109	9	“	"	PUNCT
inlawrev-21605	2109	10	in	in	ADP
inlawrev-21605	2109	11	allied	allied	ADJ
inlawrev-21605	2109	12	collections	collection	NOUN
inlawrev-21605	2109	13	,	,	PUNCT
inlawrev-21605	2109	14	the	the	DET
inlawrev-21605	2109	15	court	court	NOUN
inlawrev-21605	2109	16	did	do	AUX
inlawrev-21605	2109	17	not	not	PART
inlawrev-21605	2109	18	simply	simply	ADV
inlawrev-21605	2109	19	disregard	disregard	VERB
inlawrev-21605	2109	20	the	the	DET
inlawrev-21605	2109	21	designated	designate	VERB
inlawrev-21605	2109	22	evidence	evidence	NOUN
inlawrev-21605	2109	23	because	because	SCONJ
inlawrev-21605	2109	24	it	it	PRON
inlawrev-21605	2109	25	was	be	AUX
inlawrev-21605	2109	26	untrustworthy	untrustworthy	ADJ
inlawrev-21605	2109	27	,	,	PUNCT
inlawrev-21605	2109	28	as	as	SCONJ
inlawrev-21605	2109	29	the	the	DET
inlawrev-21605	2109	30	department	department	NOUN
inlawrev-21605	2109	31	has	have	AUX
inlawrev-21605	2109	32	claimed	claim	VERB
inlawrev-21605	2109	33	.	.	PUNCT
inlawrev-21605	2110	1	instead	instead	ADV
inlawrev-21605	2110	2	,	,	PUNCT
inlawrev-21605	2110	3	the	the	DET
inlawrev-21605	2110	4	court	court	NOUN
inlawrev-21605	2110	5	determined	determine	VERB
inlawrev-21605	2110	6	that	that	SCONJ
inlawrev-21605	2110	7	because	because	SCONJ
inlawrev-21605	2110	8	the	the	DET
inlawrev-21605	2110	9	credibility	credibility	NOUN
inlawrev-21605	2110	10	of	of	ADP
inlawrev-21605	2110	11	the	the	DET
inlawrev-21605	2110	12	designated	designate	VERB
inlawrev-21605	2110	13	evidence	evidence	NOUN
inlawrev-21605	2110	14	was	be	AUX
inlawrev-21605	2110	15	at	at	ADP
inlawrev-21605	2110	16	issue	issue	NOUN
inlawrev-21605	2110	17	,	,	PUNCT
inlawrev-21605	2110	18	summary	summary	NOUN
inlawrev-21605	2110	19	judgment	judgment	NOUN
inlawrev-21605	2110	20	was	be	AUX
inlawrev-21605	2110	21	inappropriate	inappropriate	ADJ
inlawrev-21605	2110	22	.	.	PUNCT
inlawrev-21605	2110	23	”	"	PUNCT
inlawrev-21605	2110	24	)	)	PUNCT
inlawrev-21605	2110	25	.	.	PUNCT
inlawrev-21605	2111	1	2017	2017	NUM
inlawrev-21605	2111	2	]	]	PUNCT
inlawrev-21605	2111	3	taxation	taxation	NOUN
inlawrev-21605	2111	4	1455	1455	NUM
inlawrev-21605	2111	5	parties	party	NOUN
inlawrev-21605	2111	6	vigorously	vigorously	ADV
inlawrev-21605	2111	7	dispute	dispute	VERB
inlawrev-21605	2111	8	the	the	DET
inlawrev-21605	2111	9	credibility	credibility	NOUN
inlawrev-21605	2111	10	of	of	ADP
inlawrev-21605	2111	11	each	each	DET
inlawrev-21605	2111	12	other	other	ADJ
inlawrev-21605	2111	13	’s	’s	PART
inlawrev-21605	2111	14	designated	designate	VERB
inlawrev-21605	2111	15	evidence	evidence	NOUN
inlawrev-21605	2111	16	.	.	PUNCT
inlawrev-21605	2112	1	”637	”637	VERB
inlawrev-21605	2112	2	the	the	DET
inlawrev-21605	2112	3	von	von	PROPN
inlawrev-21605	2112	4	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2112	5	claimed	claim	VERB
inlawrev-21605	2112	6	they	they	PRON
inlawrev-21605	2112	7	were	be	AUX
inlawrev-21605	2112	8	entitled	entitle	VERB
inlawrev-21605	2112	9	to	to	ADP
inlawrev-21605	2112	10	partial	partial	ADJ
inlawrev-21605	2112	11	summary	summary	NOUN
inlawrev-21605	2112	12	judgment	judgment	NOUN
inlawrev-21605	2112	13	because	because	SCONJ
inlawrev-21605	2112	14	the	the	DET
inlawrev-21605	2112	15	department	department	NOUN
inlawrev-21605	2112	16	improperly	improperly	ADV
inlawrev-21605	2112	17	computed	compute	VERB
inlawrev-21605	2112	18	their	their	PRON
inlawrev-21605	2112	19	adjusted	adjust	VERB
inlawrev-21605	2112	20	gross	gross	ADJ
inlawrev-21605	2112	21	income	income	NOUN
inlawrev-21605	2112	22	by	by	ADP
inlawrev-21605	2112	23	“	"	PUNCT
inlawrev-21605	2112	24	combining	combine	VERB
inlawrev-21605	2112	25	the	the	DET
inlawrev-21605	2112	26	gross	gross	ADJ
inlawrev-21605	2112	27	receipts	receipt	NOUN
inlawrev-21605	2112	28	of	of	ADP
inlawrev-21605	2112	29	von	von	PROPN
inlawrev-21605	2112	30	’s	’s	PART
inlawrev-21605	2112	31	shops	shop	NOUN
inlawrev-21605	2112	32	and	and	CCONJ
inlawrev-21605	2112	33	the	the	DET
inlawrev-21605	2112	34	rental	rental	ADJ
inlawrev-21605	2112	35	business	business	NOUN
inlawrev-21605	2112	36	”	"	PUNCT
inlawrev-21605	2112	37	and	and	CCONJ
inlawrev-21605	2112	38	“	"	PUNCT
inlawrev-21605	2112	39	failing	fail	VERB
inlawrev-21605	2112	40	to	to	PART
inlawrev-21605	2112	41	account	account	VERB
inlawrev-21605	2112	42	for	for	ADP
inlawrev-21605	2112	43	all	all	PRON
inlawrev-21605	2112	44	of	of	ADP
inlawrev-21605	2112	45	the	the	DET
inlawrev-21605	2112	46	substantiated	substantiate	VERB
inlawrev-21605	2112	47	expense	expense	NOUN
inlawrev-21605	2112	48	deductions	deduction	NOUN
inlawrev-21605	2112	49	.	.	PUNCT
inlawrev-21605	2112	50	”	"	PUNCT
inlawrev-21605	2113	1	in638	in638	ADJ
inlawrev-21605	2113	2	response	response	NOUN
inlawrev-21605	2113	3	,	,	PUNCT
inlawrev-21605	2113	4	the	the	DET
inlawrev-21605	2113	5	d	d	PROPN
inlawrev-21605	2113	6	epartment	epartment	NOUN
inlawrev-21605	2113	7	argued	argue	VERB
inlawrev-21605	2113	8	the	the	DET
inlawrev-21605	2113	9	motion	motion	NOUN
inlawrev-21605	2113	10	should	should	AUX
inlawrev-21605	2113	11	be	be	AUX
inlawrev-21605	2113	12	denied	deny	VERB
inlawrev-21605	2113	13	because	because	SCONJ
inlawrev-21605	2113	14	the	the	DET
inlawrev-21605	2113	15	errors	error	NOUN
inlawrev-21605	2113	16	were	be	AUX
inlawrev-21605	2113	17	harmless	harmless	ADJ
inlawrev-21605	2113	18	and	and	CCONJ
inlawrev-21605	2113	19	resulted	result	VERB
inlawrev-21605	2113	20	in	in	ADP
inlawrev-21605	2113	21	a	a	DET
inlawrev-21605	2113	22	decrease	decrease	NOUN
inlawrev-21605	2113	23	in	in	ADP
inlawrev-21605	2113	24	the	the	DET
inlawrev-21605	2113	25	von	von	PROPN
inlawrev-21605	2113	26	erdmannsdorffs	erdmannsdorffs	PROPN
inlawrev-21605	2113	27	’	'	PUNCT
inlawrev-21605	2113	28	adjusted	adjusted	ADJ
inlawrev-21605	2113	29	gross	gross	ADJ
inlawrev-21605	2113	30	income	income	NOUN
inlawrev-21605	2113	31	for	for	ADP
inlawrev-21605	2113	32	the	the	DET
inlawrev-21605	2113	33	years	year	NOUN
inlawrev-21605	2113	34	at	at	ADP
inlawrev-21605	2113	35	issue	issue	NOUN
inlawrev-21605	2113	36	.	.	PUNCT
inlawrev-21605	2114	1	the	the	DET
inlawrev-21605	2114	2	tax	tax	NOUN
inlawrev-21605	2114	3	court	court	NOUN
inlawrev-21605	2114	4	explained	explain	VERB
inlawrev-21605	2114	5	“	"	PUNCT
inlawrev-21605	2114	6	the	the	DET
inlawrev-21605	2114	7	critical639	critical639	PROPN
inlawrev-21605	2114	8	question	question	NOUN
inlawrev-21605	2114	9	is	be	AUX
inlawrev-21605	2114	10	whether	whether	SCONJ
inlawrev-21605	2114	11	the	the	DET
inlawrev-21605	2114	12	d	d	PROPN
inlawrev-21605	2114	13	epartment	epartment	NOUN
inlawrev-21605	2114	14	’s	’s	PART
inlawrev-21605	2114	15	methodology	methodology	NOUN
inlawrev-21605	2114	16	comports	comport	VERB
inlawrev-21605	2114	17	with	with	ADP
inlawrev-21605	2114	18	the	the	DET
inlawrev-21605	2114	19	law	law	NOUN
inlawrev-21605	2114	20	.	.	PUNCT
inlawrev-21605	2115	1	”640	”640	VERB
inlawrev-21605	2115	2	the	the	DET
inlawrev-21605	2115	3	tax	tax	NOUN
inlawrev-21605	2115	4	court	court	NOUN
inlawrev-21605	2115	5	found	find	VERB
inlawrev-21605	2115	6	the	the	DET
inlawrev-21605	2115	7	parties	party	NOUN
inlawrev-21605	2115	8	agreed	agree	VERB
inlawrev-21605	2115	9	that	that	SCONJ
inlawrev-21605	2115	10	the	the	DET
inlawrev-21605	2115	11	department	department	NOUN
inlawrev-21605	2115	12	’s	’s	PART
inlawrev-21605	2115	13	methodology	methodology	NOUN
inlawrev-21605	2115	14	did	do	AUX
inlawrev-21605	2115	15	not	not	PART
inlawrev-21605	2115	16	comport	comport	VERB
inlawrev-21605	2115	17	with	with	ADP
inlawrev-21605	2115	18	the	the	DET
inlawrev-21605	2115	19	law	law	NOUN
inlawrev-21605	2115	20	.	.	PUNCT
inlawrev-21605	2116	1	as	as	ADP
inlawrev-21605	2116	2	such	such	ADJ
inlawrev-21605	2116	3	,	,	PUNCT
inlawrev-21605	2116	4	the	the	DET
inlawrev-21605	2116	5	tax	tax	NOUN
inlawrev-21605	2116	6	court	court	NOUN
inlawrev-21605	2116	7	found	find	VERB
inlawrev-21605	2116	8	the	the	DET
inlawrev-21605	2116	9	von641	von641	PROPN
inlawrev-21605	2116	10	erdmannsdorffs	erdmannsdorff	NOUN
inlawrev-21605	2116	11	were	be	AUX
inlawrev-21605	2116	12	entitled	entitle	VERB
inlawrev-21605	2116	13	to	to	ADP
inlawrev-21605	2116	14	partial	partial	ADJ
inlawrev-21605	2116	15	summary	summary	NOUN
inlawrev-21605	2116	16	judgment	judgment	NOUN
inlawrev-21605	2116	17	on	on	ADP
inlawrev-21605	2116	18	that	that	DET
inlawrev-21605	2116	19	issue.642	issue.642	PROPN
inlawrev-21605	2116	20	e.	e.	PROPN
inlawrev-21605	2116	21	inheritance	inheritance	PROPN
inlawrev-21605	2116	22	tax	tax	PROPN
inlawrev-21605	2116	23	:	:	PUNCT
inlawrev-21605	2116	24	indiana	indiana	PROPN
inlawrev-21605	2116	25	department	department	PROPN
inlawrev-21605	2116	26	of	of	ADP
inlawrev-21605	2116	27	state	state	PROPN
inlawrev-21605	2116	28	revenue	revenue	NOUN
inlawrev-21605	2116	29	,	,	PUNCT
inlawrev-21605	2116	30	inheritance	inheritance	NOUN
inlawrev-21605	2116	31	tax	tax	NOUN
inlawrev-21605	2116	32	division	division	NOUN
inlawrev-21605	2116	33	v.	v.	ADP
inlawrev-21605	2116	34	the	the	DET
inlawrev-21605	2116	35	estate	estate	NOUN
inlawrev-21605	2116	36	of	of	ADP
inlawrev-21605	2116	37	orville	orville	PROPN
inlawrev-21605	2116	38	j.	j.	PROPN
inlawrev-21605	2116	39	rauch643	rauch643	PROPN
inlawrev-21605	2116	40	rauch	rauch	PROPN
inlawrev-21605	2116	41	was	be	AUX
inlawrev-21605	2116	42	born	bear	VERB
inlawrev-21605	2116	43	in	in	ADP
inlawrev-21605	2116	44	1930	1930	NUM
inlawrev-21605	2116	45	,	,	PUNCT
inlawrev-21605	2116	46	never	never	ADV
inlawrev-21605	2116	47	married	marry	VERB
inlawrev-21605	2116	48	,	,	PUNCT
inlawrev-21605	2116	49	and	and	CCONJ
inlawrev-21605	2116	50	had	have	VERB
inlawrev-21605	2116	51	no	no	DET
inlawrev-21605	2116	52	children	child	NOUN
inlawrev-21605	2116	53	.	.	PUNCT
inlawrev-21605	2117	1	rauch	rauch	VERB
inlawrev-21605	2117	2	owned644	owned644	PROPN
inlawrev-21605	2117	3	farmland	farmland	NOUN
inlawrev-21605	2117	4	in	in	ADP
inlawrev-21605	2117	5	illinois	illinois	PROPN
inlawrev-21605	2117	6	and	and	CCONJ
inlawrev-21605	2117	7	farmed	farm	VERB
inlawrev-21605	2117	8	most	most	ADJ
inlawrev-21605	2117	9	of	of	ADP
inlawrev-21605	2117	10	his	his	PRON
inlawrev-21605	2117	11	life	life	NOUN
inlawrev-21605	2117	12	.	.	PUNCT
inlawrev-21605	2118	1	around	around	ADP
inlawrev-21605	2118	2	the	the	DET
inlawrev-21605	2118	3	early	early	ADJ
inlawrev-21605	2118	4	1970s	1970	NOUN
inlawrev-21605	2118	5	,	,	PUNCT
inlawrev-21605	2118	6	rauch645	rauch645	VERB
inlawrev-21605	2118	7	befriended	befriend	VERB
inlawrev-21605	2118	8	two	two	NUM
inlawrev-21605	2118	9	neighbor	neighbor	NOUN
inlawrev-21605	2118	10	children	child	NOUN
inlawrev-21605	2118	11	:	:	PUNCT
inlawrev-21605	2118	12	robert	robert	PROPN
inlawrev-21605	2118	13	w	w	PROPN
inlawrev-21605	2118	14	andless	andless	PROPN
inlawrev-21605	2118	15	,	,	PUNCT
inlawrev-21605	2118	16	age	age	NOUN
inlawrev-21605	2118	17	ten	ten	NUM
inlawrev-21605	2118	18	,	,	PUNCT
inlawrev-21605	2118	19	and	and	CCONJ
inlawrev-21605	2118	20	claudia	claudia	PROPN
inlawrev-21605	2118	21	l’ecuyer	l’ecuyer	PROPN
inlawrev-21605	2118	22	,	,	PUNCT
inlawrev-21605	2118	23	age	age	NOUN
inlawrev-21605	2118	24	twelve	twelve	NOUN
inlawrev-21605	2118	25	.	.	PUNCT
inlawrev-21605	2119	1	rauch	rauch	PROPN
inlawrev-21605	2119	2	treated	treat	VERB
inlawrev-21605	2119	3	the	the	DET
inlawrev-21605	2119	4	children	child	NOUN
inlawrev-21605	2119	5	much	much	ADV
inlawrev-21605	2119	6	like	like	ADP
inlawrev-21605	2119	7	a	a	DET
inlawrev-21605	2119	8	father	father	NOUN
inlawrev-21605	2119	9	would	would	AUX
inlawrev-21605	2119	10	treat646	treat646	VERB
inlawrev-21605	2119	11	his	his	PRON
inlawrev-21605	2119	12	children	child	NOUN
inlawrev-21605	2119	13	.	.	PUNCT
inlawrev-21605	2120	1	he	he	PRON
inlawrev-21605	2120	2	gave	give	VERB
inlawrev-21605	2120	3	them	they	PRON
inlawrev-21605	2120	4	advice	advice	NOUN
inlawrev-21605	2120	5	,	,	PUNCT
inlawrev-21605	2120	6	direction	direction	NOUN
inlawrev-21605	2120	7	,	,	PUNCT
inlawrev-21605	2120	8	and	and	CCONJ
inlawrev-21605	2120	9	correction	correction	NOUN
inlawrev-21605	2120	10	.	.	PUNCT
inlawrev-21605	2121	1	“	"	PUNCT
inlawrev-21605	2121	2	robert	robert	PROPN
inlawrev-21605	2121	3	and647	and647	PROPN
inlawrev-21605	2121	4	648	648	NUM
inlawrev-21605	2121	5	claudia	claudia	NOUN
inlawrev-21605	2121	6	married	marry	VERB
inlawrev-21605	2121	7	when	when	SCONJ
inlawrev-21605	2121	8	they	they	PRON
inlawrev-21605	2121	9	were	be	AUX
inlawrev-21605	2121	10	19	19	NUM
inlawrev-21605	2121	11	years	year	NOUN
inlawrev-21605	2121	12	old	old	ADJ
inlawrev-21605	2121	13	.	.	PUNCT
inlawrev-21605	2121	14	”	"	PUNCT
inlawrev-21605	2122	1	w	w	PROPN
inlawrev-21605	2122	2	hen	hen	PROPN
inlawrev-21605	2122	3	robert	robert	PROPN
inlawrev-21605	2122	4	and	and	CCONJ
inlawrev-21605	2122	5	claudia	claudia	PROPN
inlawrev-21605	2122	6	had649	had649	PROPN
inlawrev-21605	2122	7	children	child	NOUN
inlawrev-21605	2122	8	,	,	PUNCT
inlawrev-21605	2122	9	rauch	rauch	PROPN
inlawrev-21605	2122	10	called	call	VERB
inlawrev-21605	2122	11	them	they	PRON
inlawrev-21605	2122	12	“	"	PUNCT
inlawrev-21605	2122	13	his	his	PRON
inlawrev-21605	2122	14	grandchildren	grandchild	NOUN
inlawrev-21605	2122	15	.	.	PUNCT
inlawrev-21605	2122	16	”	"	PUNCT
inlawrev-21605	2123	1	rauch	rauch	PROPN
inlawrev-21605	2123	2	decided	decide	VERB
inlawrev-21605	2123	3	to	to	PART
inlawrev-21605	2123	4	sell	sell	VERB
inlawrev-21605	2123	5	his650	his650	PROPN
inlawrev-21605	2123	6	illinois	illinois	PROPN
inlawrev-21605	2123	7	farmland	farmland	NOUN
inlawrev-21605	2123	8	and	and	CCONJ
inlawrev-21605	2123	9	purchased	purchase	VERB
inlawrev-21605	2123	10	farmland	farmland	NOUN
inlawrev-21605	2123	11	in	in	ADP
inlawrev-21605	2123	12	indiana	indiana	PROPN
inlawrev-21605	2123	13	with	with	ADP
inlawrev-21605	2123	14	the	the	DET
inlawrev-21605	2123	15	proceeds	proceed	NOUN
inlawrev-21605	2123	16	.	.	PUNCT
inlawrev-21605	2124	1	rauch,651	rauch,651	PROPN
inlawrev-21605	2124	2	robert	robert	PROPN
inlawrev-21605	2124	3	,	,	PUNCT
inlawrev-21605	2124	4	claudia	claudia	PROPN
inlawrev-21605	2124	5	,	,	PUNCT
inlawrev-21605	2124	6	and	and	CCONJ
inlawrev-21605	2124	7	their	their	PRON
inlawrev-21605	2124	8	children	child	NOUN
inlawrev-21605	2124	9	then	then	ADV
inlawrev-21605	2124	10	moved	move	VERB
inlawrev-21605	2124	11	to	to	ADP
inlawrev-21605	2124	12	indiana	indiana	PROPN
inlawrev-21605	2124	13	.	.	PUNCT
inlawrev-21605	2125	1	upon	upon	SCONJ
inlawrev-21605	2125	2	his	his	PRON
inlawrev-21605	2125	3	death	death	NOUN
inlawrev-21605	2125	4	in652	in652	PROPN
inlawrev-21605	2125	5	october	october	NOUN
inlawrev-21605	2125	6	2010	2010	NUM
inlawrev-21605	2125	7	,	,	PUNCT
inlawrev-21605	2125	8	rauch	rauch	PROPN
inlawrev-21605	2125	9	left	leave	VERB
inlawrev-21605	2125	10	the	the	DET
inlawrev-21605	2125	11	majority	majority	NOUN
inlawrev-21605	2125	12	of	of	ADP
inlawrev-21605	2125	13	his	his	PRON
inlawrev-21605	2125	14	estate	estate	NOUN
inlawrev-21605	2125	15	to	to	ADP
inlawrev-21605	2125	16	robert	robert	PROPN
inlawrev-21605	2125	17	and	and	CCONJ
inlawrev-21605	2125	18	claudia.653	claudia.653	PROPN
inlawrev-21605	2125	19	“	"	PUNCT
inlawrev-21605	2125	20	on	on	ADP
inlawrev-21605	2125	21	september	september	PROPN
inlawrev-21605	2125	22	29	29	NUM
inlawrev-21605	2125	23	,	,	PUNCT
inlawrev-21605	2125	24	2011	2011	NUM
inlawrev-21605	2125	25	o	o	NOUN
inlawrev-21605	2126	1	rville	rville	PROPN
inlawrev-21605	2126	2	’s	’s	PART
inlawrev-21605	2126	3	estate	estate	NOUN
inlawrev-21605	2126	4	filed	file	VERB
inlawrev-21605	2126	5	its	its	PRON
inlawrev-21605	2126	6	inheritance	inheritance	NOUN
inlawrev-21605	2126	7	tax	tax	NOUN
inlawrev-21605	2126	8	return	return	NOUN
inlawrev-21605	2126	9	reporting	reporting	NOUN
inlawrev-21605	2126	10	,	,	PUNCT
inlawrev-21605	2126	11	among	among	ADP
inlawrev-21605	2126	12	other	other	ADJ
inlawrev-21605	2126	13	things	thing	NOUN
inlawrev-21605	2126	14	,	,	PUNCT
inlawrev-21605	2126	15	that	that	SCONJ
inlawrev-21605	2126	16	robert	robert	PROPN
inlawrev-21605	2126	17	and	and	CCONJ
inlawrev-21605	2126	18	claudia	claudia	PROPN
inlawrev-21605	2126	19	were	be	AUX
inlawrev-21605	2126	20	his	his	PRON
inlawrev-21605	2126	21	children	child	NOUN
inlawrev-21605	2126	22	in	in	ADP
inlawrev-21605	2126	23	loco	loco	PROPN
inlawrev-21605	2126	24	637	637	NUM
inlawrev-21605	2126	25	.	.	PUNCT
inlawrev-21605	2127	1	i	i	PRON
inlawrev-21605	2127	2	d.	d.	PROPN
inlawrev-21605	2127	3	at	at	ADP
inlawrev-21605	2127	4	625	625	NUM
inlawrev-21605	2127	5	-	-	SYM
inlawrev-21605	2127	6	26	26	NUM
inlawrev-21605	2127	7	.	.	PUNCT
inlawrev-21605	2127	8	638	638	NUM
inlawrev-21605	2127	9	.	.	PUNCT
inlawrev-21605	2128	1	i	i	PRON
inlawrev-21605	2128	2	d.	d.	PROPN
inlawrev-21605	2128	3	at	at	ADP
inlawrev-21605	2128	4	626	626	NUM
inlawrev-21605	2128	5	.	.	PUNCT
inlawrev-21605	2129	1	639	639	NUM
inlawrev-21605	2129	2	.	.	PUNCT
inlawrev-21605	2130	1	i	i	PRON
inlawrev-21605	2130	2	d.	d.	PROPN
inlawrev-21605	2130	3	640	640	NUM
inlawrev-21605	2130	4	.	.	PUNCT
inlawrev-21605	2131	1	i	i	PRON
inlawrev-21605	2131	2	d.	d.	PROPN
inlawrev-21605	2131	3	641	641	NUM
inlawrev-21605	2131	4	.	.	PUNCT
inlawrev-21605	2132	1	i	i	PRON
inlawrev-21605	2132	2	d.	d.	PROPN
inlawrev-21605	2132	3	642	642	NUM
inlawrev-21605	2132	4	.	.	PUNCT
inlawrev-21605	2133	1	i	i	PRON
inlawrev-21605	2133	2	d.	d.	PROPN
inlawrev-21605	2133	3	643	643	NUM
inlawrev-21605	2133	4	.	.	PROPN
inlawrev-21605	2134	1	62	62	NUM
inlawrev-21605	2134	2	n.e.3d	n.e.3d	NUM
inlawrev-21605	2134	3	482	482	NUM
inlawrev-21605	2134	4	(	(	PUNCT
inlawrev-21605	2134	5	ind	ind	NOUN
inlawrev-21605	2134	6	.	.	PUNCT
inlawrev-21605	2135	1	t.c	t.c	PROPN
inlawrev-21605	2135	2	.	.	PROPN
inlawrev-21605	2135	3	2016	2016	NUM
inlawrev-21605	2135	4	)	)	PUNCT
inlawrev-21605	2135	5	.	.	PUNCT
inlawrev-21605	2136	1	644	644	NUM
inlawrev-21605	2136	2	.	.	PUNCT
inlawrev-21605	2137	1	i	i	PRON
inlawrev-21605	2137	2	d.	d.	PROPN
inlawrev-21605	2137	3	at	at	ADP
inlawrev-21605	2137	4	484	484	NUM
inlawrev-21605	2137	5	.	.	PUNCT
inlawrev-21605	2138	1	645	645	NUM
inlawrev-21605	2138	2	.	.	PUNCT
inlawrev-21605	2139	1	i	i	PRON
inlawrev-21605	2139	2	d.	d.	PROPN
inlawrev-21605	2139	3	646	646	NUM
inlawrev-21605	2139	4	.	.	PUNCT
inlawrev-21605	2140	1	i	i	PRON
inlawrev-21605	2140	2	d.	d.	PROPN
inlawrev-21605	2140	3	647	647	NUM
inlawrev-21605	2140	4	.	.	PUNCT
inlawrev-21605	2141	1	i	i	PRON
inlawrev-21605	2141	2	d.	d.	PROPN
inlawrev-21605	2141	3	648	648	NUM
inlawrev-21605	2141	4	.	.	PUNCT
inlawrev-21605	2142	1	i	i	PRON
inlawrev-21605	2142	2	d.	d.	PROPN
inlawrev-21605	2142	3	649	649	NUM
inlawrev-21605	2142	4	.	.	PUNCT
inlawrev-21605	2143	1	i	i	PRON
inlawrev-21605	2143	2	d.	d.	PROPN
inlawrev-21605	2143	3	650	650	NUM
inlawrev-21605	2143	4	.	.	PUNCT
inlawrev-21605	2144	1	i	i	PRON
inlawrev-21605	2144	2	d.	d.	PROPN
inlawrev-21605	2144	3	at	at	ADP
inlawrev-21605	2144	4	485	485	NUM
inlawrev-21605	2144	5	(	(	PUNCT
inlawrev-21605	2144	6	internal	internal	ADJ
inlawrev-21605	2144	7	quotation	quotation	NOUN
inlawrev-21605	2144	8	marks	mark	NOUN
inlawrev-21605	2144	9	and	and	CCONJ
inlawrev-21605	2144	10	citation	citation	NOUN
inlawrev-21605	2144	11	omitted	omit	VERB
inlawrev-21605	2144	12	)	)	PUNCT
inlawrev-21605	2144	13	.	.	PUNCT
inlawrev-21605	2145	1	651	651	NUM
inlawrev-21605	2145	2	.	.	PUNCT
inlawrev-21605	2146	1	i	i	PRON
inlawrev-21605	2146	2	d.	d.	PROPN
inlawrev-21605	2146	3	652	652	NUM
inlawrev-21605	2146	4	.	.	PUNCT
inlawrev-21605	2147	1	i	i	PRON
inlawrev-21605	2147	2	d.	d.	PROPN
inlawrev-21605	2147	3	653	653	NUM
inlawrev-21605	2147	4	.	.	PUNCT
inlawrev-21605	2148	1	i	i	PRON
inlawrev-21605	2148	2	d.	d.	PROPN
inlawrev-21605	2148	3	1456	1456	NUM
inlawrev-21605	2148	4	indiana	indiana	PROPN
inlawrev-21605	2148	5	law	law	PROPN
inlawrev-21605	2148	6	review	review	NOUN
inlawrev-21605	2149	1	[	[	X
inlawrev-21605	2149	2	vol	vol	NOUN
inlawrev-21605	2149	3	.	.	PUNCT
inlawrev-21605	2150	1	50:1403	50:1403	NUM
inlawrev-21605	2150	2	parentis	parentis	NOUN
inlawrev-21605	2150	3	”	"	PUNCT
inlawrev-21605	2150	4	—	—	PUNCT
inlawrev-21605	2150	5	which	which	PRON
inlawrev-21605	2150	6	resulted	result	VERB
inlawrev-21605	2150	7	in	in	ADP
inlawrev-21605	2150	8	r	r	NOUN
inlawrev-21605	2150	9	obert	obert	NOUN
inlawrev-21605	2150	10	and	and	CCONJ
inlawrev-21605	2150	11	claudia	claudia	NOUN
inlawrev-21605	2150	12	being	be	AUX
inlawrev-21605	2150	13	treated	treat	VERB
inlawrev-21605	2150	14	as	as	ADP
inlawrev-21605	2150	15	class	class	NOUN
inlawrev-21605	2150	16	a	a	DET
inlawrev-21605	2150	17	transferees	transferee	NOUN
inlawrev-21605	2150	18	in	in	ADP
inlawrev-21605	2150	19	computing	compute	VERB
inlawrev-21605	2150	20	the	the	DET
inlawrev-21605	2150	21	inheritance	inheritance	NOUN
inlawrev-21605	2150	22	tax	tax	NOUN
inlawrev-21605	2150	23	liability	liability	NOUN
inlawrev-21605	2150	24	.	.	PUNCT
inlawrev-21605	2151	1	the	the	DET
inlawrev-21605	2151	2	probate	probate	NOUN
inlawrev-21605	2151	3	court654	court654	PROPN
inlawrev-21605	2151	4	accepted	accept	VERB
inlawrev-21605	2151	5	the	the	DET
inlawrev-21605	2151	6	estate	estate	NOUN
inlawrev-21605	2151	7	’s	’s	PART
inlawrev-21605	2151	8	inheritance	inheritance	NOUN
inlawrev-21605	2151	9	tax	tax	NOUN
inlawrev-21605	2151	10	return	return	NOUN
inlawrev-21605	2151	11	on	on	ADP
inlawrev-21605	2151	12	september	september	PROPN
inlawrev-21605	2151	13	30	30	NUM
inlawrev-21605	2151	14	,	,	PUNCT
inlawrev-21605	2151	15	2011	2011	NUM
inlawrev-21605	2151	16	.	.	PUNCT
inlawrev-21605	2152	1	in	in	ADP
inlawrev-21605	2152	2	january655	january655	PROPN
inlawrev-21605	2152	3	of	of	ADP
inlawrev-21605	2152	4	2012	2012	NUM
inlawrev-21605	2152	5	,	,	PUNCT
inlawrev-21605	2152	6	the	the	DET
inlawrev-21605	2152	7	department	department	NOUN
inlawrev-21605	2152	8	filed	file	VERB
inlawrev-21605	2152	9	,	,	PUNCT
inlawrev-21605	2152	10	a	a	DET
inlawrev-21605	2152	11	“	"	PUNCT
inlawrev-21605	2152	12	petition	petition	NOUN
inlawrev-21605	2152	13	for	for	ADP
inlawrev-21605	2152	14	rehearing	rehearing	NOUN
inlawrev-21605	2152	15	and	and	CCONJ
inlawrev-21605	2152	16	redetermination	redetermination	NOUN
inlawrev-21605	2152	17	of	of	ADP
inlawrev-21605	2152	18	inheritance	inheritance	NOUN
inlawrev-21605	2152	19	tax	tax	NOUN
inlawrev-21605	2152	20	.	.	PUNCT
inlawrev-21605	2152	21	”	"	PUNCT
inlawrev-21605	2153	1	the	the	DET
inlawrev-21605	2153	2	department	department	NOUN
inlawrev-21605	2153	3	claimed	claim	VERB
inlawrev-21605	2153	4	the	the	DET
inlawrev-21605	2153	5	estate	estate	NOUN
inlawrev-21605	2153	6	owed	owe	VERB
inlawrev-21605	2153	7	an	an	DET
inlawrev-21605	2153	8	additional656	additional656	PROPN
inlawrev-21605	2153	9	$	$	SYM
inlawrev-21605	2153	10	512,919.68	512,919.68	NUM
inlawrev-21605	2153	11	in	in	ADP
inlawrev-21605	2153	12	inheritance	inheritance	NOUN
inlawrev-21605	2153	13	tax	tax	NOUN
inlawrev-21605	2153	14	,	,	PUNCT
inlawrev-21605	2153	15	plus	plus	CCONJ
inlawrev-21605	2153	16	interest	interest	NOUN
inlawrev-21605	2153	17	,	,	PUNCT
inlawrev-21605	2153	18	because	because	SCONJ
inlawrev-21605	2153	19	robert	robert	PROPN
inlawrev-21605	2153	20	and	and	CCONJ
inlawrev-21605	2153	21	claudia	claudia	PROPN
inlawrev-21605	2153	22	should	should	AUX
inlawrev-21605	2153	23	have	have	AUX
inlawrev-21605	2153	24	been	be	AUX
inlawrev-21605	2153	25	classified	classify	VERB
inlawrev-21605	2153	26	as	as	ADP
inlawrev-21605	2153	27	class	class	NOUN
inlawrev-21605	2153	28	c	c	NOUN
inlawrev-21605	2153	29	transferees	transferee	NOUN
inlawrev-21605	2153	30	.	.	PUNCT
inlawrev-21605	2154	1	the	the	DET
inlawrev-21605	2154	2	probate	probate	NOUN
inlawrev-21605	2154	3	court	court	NOUN
inlawrev-21605	2154	4	denied	deny	VERB
inlawrev-21605	2154	5	the657	the657	PROPN
inlawrev-21605	2154	6	department	department	PROPN
inlawrev-21605	2154	7	’s	’s	PART
inlawrev-21605	2154	8	petition	petition	NOUN
inlawrev-21605	2154	9	.	.	PUNCT
inlawrev-21605	2155	1	the	the	DET
inlawrev-21605	2155	2	department	department	NOUN
inlawrev-21605	2155	3	appealed	appeal	VERB
inlawrev-21605	2155	4	to	to	ADP
inlawrev-21605	2155	5	the	the	DET
inlawrev-21605	2155	6	tax	tax	NOUN
inlawrev-21605	2155	7	court.658	court.658	NOUN
inlawrev-21605	2155	8	659	659	NUM
inlawrev-21605	2155	9	on	on	ADP
inlawrev-21605	2155	10	appeal	appeal	NOUN
inlawrev-21605	2155	11	,	,	PUNCT
inlawrev-21605	2155	12	the	the	DET
inlawrev-21605	2155	13	department	department	NOUN
inlawrev-21605	2155	14	argued	argue	VERB
inlawrev-21605	2155	15	the	the	DET
inlawrev-21605	2155	16	probate	probate	NOUN
inlawrev-21605	2155	17	court	court	NOUN
inlawrev-21605	2155	18	erred	err	VERB
inlawrev-21605	2155	19	in	in	ADP
inlawrev-21605	2155	20	finding	find	VERB
inlawrev-21605	2155	21	rauch	rauch	NOUN
inlawrev-21605	2155	22	had	have	VERB
inlawrev-21605	2155	23	an	an	DET
inlawrev-21605	2155	24	in	in	ADP
inlawrev-21605	2155	25	loco	loco	PROPN
inlawrev-21605	2155	26	parentis	parentis	NOUN
inlawrev-21605	2155	27	relationship	relationship	NOUN
inlawrev-21605	2155	28	—	—	PUNCT
inlawrev-21605	2155	29	which	which	PRON
inlawrev-21605	2155	30	resulted	result	VERB
inlawrev-21605	2155	31	in	in	ADP
inlawrev-21605	2155	32	the	the	DET
inlawrev-21605	2155	33	probate	probate	NOUN
inlawrev-21605	2155	34	court	court	NOUN
inlawrev-21605	2155	35	improperly	improperly	ADV
inlawrev-21605	2155	36	granting	grant	VERB
inlawrev-21605	2155	37	robert	robert	PROPN
inlawrev-21605	2155	38	and	and	CCONJ
inlawrev-21605	2155	39	claudia	claudia	PROPN
inlawrev-21605	2155	40	class	class	PROPN
inlawrev-21605	2155	41	a	a	DET
inlawrev-21605	2155	42	transferee	transferee	PROPN
inlawrev-21605	2155	43	status	status	NOUN
inlawrev-21605	2155	44	.	.	PUNCT
inlawrev-21605	2156	1	the660	the660	PROPN
inlawrev-21605	2156	2	department	department	PROPN
inlawrev-21605	2156	3	reasoned	reason	VERB
inlawrev-21605	2156	4	rauch	rauch	NOUN
inlawrev-21605	2156	5	never	never	ADV
inlawrev-21605	2156	6	took	take	VERB
inlawrev-21605	2156	7	the	the	DET
inlawrev-21605	2156	8	place	place	NOUN
inlawrev-21605	2156	9	of	of	ADP
inlawrev-21605	2156	10	their	their	PRON
inlawrev-21605	2156	11	parents	parent	NOUN
inlawrev-21605	2156	12	or	or	CCONJ
inlawrev-21605	2156	13	assumed	assume	VERB
inlawrev-21605	2156	14	any	any	DET
inlawrev-21605	2156	15	legal	legal	ADJ
inlawrev-21605	2156	16	right	right	NOUN
inlawrev-21605	2156	17	or	or	CCONJ
inlawrev-21605	2156	18	duties	duty	NOUN
inlawrev-21605	2156	19	.	.	PUNCT
inlawrev-21605	2157	1	further	far	ADV
inlawrev-21605	2157	2	,	,	PUNCT
inlawrev-21605	2157	3	the	the	DET
inlawrev-21605	2157	4	department	department	NOUN
inlawrev-21605	2157	5	argued	argue	VERB
inlawrev-21605	2157	6	“	"	PUNCT
inlawrev-21605	2157	7	the	the	DET
inlawrev-21605	2157	8	facts	fact	NOUN
inlawrev-21605	2157	9	show[ed	show[ed	PROPN
inlawrev-21605	2157	10	]	]	PUNCT
inlawrev-21605	2157	11	that661	that661	PROPN
inlawrev-21605	2157	12	orville	orville	PROPN
inlawrev-21605	2157	13	was	be	AUX
inlawrev-21605	2157	14	their	their	PRON
inlawrev-21605	2157	15	friend	friend	NOUN
inlawrev-21605	2157	16	,	,	PUNCT
inlawrev-21605	2157	17	not	not	PART
inlawrev-21605	2157	18	a	a	DET
inlawrev-21605	2157	19	parent	parent	NOUN
inlawrev-21605	2157	20	.	.	PUNCT
inlawrev-21605	2157	21	”	"	PUNCT
inlawrev-21605	2158	1	the	the	DET
inlawrev-21605	2158	2	tax	tax	NOUN
inlawrev-21605	2158	3	court	court	NOUN
inlawrev-21605	2158	4	explained	explain	VERB
inlawrev-21605	2158	5	the	the	DET
inlawrev-21605	2158	6	“	"	PUNCT
inlawrev-21605	2158	7	[	[	X
inlawrev-21605	2158	8	indiana]662	indiana]662	PROPN
inlawrev-21605	2158	9	supreme	supreme	PROPN
inlawrev-21605	2158	10	court	court	PROPN
inlawrev-21605	2158	11	clearly	clearly	ADV
inlawrev-21605	2158	12	instructed	instruct	VERB
inlawrev-21605	2158	13	that	that	SCONJ
inlawrev-21605	2158	14	the	the	DET
inlawrev-21605	2158	15	focus	focus	NOUN
inlawrev-21605	2158	16	in	in	ADP
inlawrev-21605	2158	17	determining	determine	VERB
inlawrev-21605	2158	18	whether	whether	SCONJ
inlawrev-21605	2158	19	an	an	PRON
inlawrev-21605	2158	20	in	in	ADP
inlawrev-21605	2158	21	loco	loco	PROPN
inlawrev-21605	2158	22	parentis	parentis	NOUN
inlawrev-21605	2158	23	relationship	relationship	NOUN
inlawrev-21605	2158	24	exists	exist	VERB
inlawrev-21605	2158	25	is	be	AUX
inlawrev-21605	2158	26	the	the	DET
inlawrev-21605	2158	27	intent	intent	NOUN
inlawrev-21605	2158	28	of	of	ADP
inlawrev-21605	2158	29	the	the	DET
inlawrev-21605	2158	30	testator	testator	NOUN
inlawrev-21605	2158	31	.	.	PUNCT
inlawrev-21605	2158	32	”	"	PUNCT
inlawrev-21605	2159	1	because	because	SCONJ
inlawrev-21605	2159	2	the	the	DET
inlawrev-21605	2159	3	probate663	probate663	PROPN
inlawrev-21605	2159	4	court	court	NOUN
inlawrev-21605	2159	5	found	find	VERB
inlawrev-21605	2159	6	rauch	rauch	PROPN
inlawrev-21605	2159	7	considered	consider	VERB
inlawrev-21605	2159	8	himself	himself	PRON
inlawrev-21605	2159	9	to	to	PART
inlawrev-21605	2159	10	be	be	AUX
inlawrev-21605	2159	11	in	in	ADP
inlawrev-21605	2159	12	the	the	DET
inlawrev-21605	2159	13	role	role	NOUN
inlawrev-21605	2159	14	of	of	ADP
inlawrev-21605	2159	15	a	a	DET
inlawrev-21605	2159	16	father	father	NOUN
inlawrev-21605	2159	17	to	to	ADP
inlawrev-21605	2159	18	robert	robert	PROPN
inlawrev-21605	2159	19	and	and	CCONJ
inlawrev-21605	2159	20	claudia	claudia	PROPN
inlawrev-21605	2159	21	,	,	PUNCT
inlawrev-21605	2159	22	the	the	DET
inlawrev-21605	2159	23	probate	probate	NOUN
inlawrev-21605	2159	24	court	court	NOUN
inlawrev-21605	2159	25	’s	’s	PART
inlawrev-21605	2159	26	findings	finding	NOUN
inlawrev-21605	2159	27	were	be	AUX
inlawrev-21605	2159	28	not	not	PART
inlawrev-21605	2159	29	inconsistent	inconsistent	ADJ
inlawrev-21605	2159	30	with	with	ADP
inlawrev-21605	2159	31	the	the	DET
inlawrev-21605	2159	32	meaning	meaning	NOUN
inlawrev-21605	2159	33	of	of	ADP
inlawrev-21605	2159	34	the	the	DET
inlawrev-21605	2159	35	term	term	NOUN
inlawrev-21605	2159	36	in	in	ADP
inlawrev-21605	2159	37	loco	loco	PROPN
inlawrev-21605	2159	38	parentis.664	parentis.664	VERB
inlawrev-21605	2159	39	the	the	DET
inlawrev-21605	2159	40	department	department	NOUN
inlawrev-21605	2159	41	further	far	ADV
inlawrev-21605	2159	42	argued	argue	VERB
inlawrev-21605	2159	43	the	the	DET
inlawrev-21605	2159	44	relationship	relationship	NOUN
inlawrev-21605	2159	45	rauch	rauch	NOUN
inlawrev-21605	2159	46	had	have	VERB
inlawrev-21605	2159	47	with	with	ADP
inlawrev-21605	2159	48	robert	robert	PROPN
inlawrev-21605	2159	49	and	and	CCONJ
inlawrev-21605	2159	50	claudia	claudia	PROPN
inlawrev-21605	2159	51	was	be	AUX
inlawrev-21605	2159	52	that	that	PRON
inlawrev-21605	2159	53	of	of	ADP
inlawrev-21605	2159	54	a	a	DET
inlawrev-21605	2159	55	friend	friend	NOUN
inlawrev-21605	2159	56	and	and	CCONJ
inlawrev-21605	2159	57	not	not	PART
inlawrev-21605	2159	58	a	a	DET
inlawrev-21605	2159	59	parent	parent	NOUN
inlawrev-21605	2159	60	.	.	PUNCT
inlawrev-21605	2160	1	the	the	DET
inlawrev-21605	2160	2	department	department	NOUN
inlawrev-21605	2160	3	reasoned	reason	VERB
inlawrev-21605	2160	4	that665	that665	ADP
inlawrev-21605	2160	5	neither	neither	CCONJ
inlawrev-21605	2160	6	robert	robert	PROPN
inlawrev-21605	2160	7	nor	nor	CCONJ
inlawrev-21605	2160	8	claudia	claudia	PROPN
inlawrev-21605	2160	9	had	have	AUX
inlawrev-21605	2160	10	lived	live	VERB
inlawrev-21605	2160	11	with	with	ADP
inlawrev-21605	2160	12	rauch	rauch	NOUN
inlawrev-21605	2160	13	,	,	PUNCT
inlawrev-21605	2160	14	they	they	PRON
inlawrev-21605	2160	15	both	both	PRON
inlawrev-21605	2160	16	maintained	maintain	VERB
inlawrev-21605	2160	17	close	close	ADJ
inlawrev-21605	2160	18	relationships	relationship	NOUN
inlawrev-21605	2160	19	with	with	ADP
inlawrev-21605	2160	20	their	their	PRON
inlawrev-21605	2160	21	natural	natural	ADJ
inlawrev-21605	2160	22	parents	parent	NOUN
inlawrev-21605	2160	23	,	,	PUNCT
inlawrev-21605	2160	24	and	and	CCONJ
inlawrev-21605	2160	25	rauch	rauch	PROPN
inlawrev-21605	2160	26	had	have	VERB
inlawrev-21605	2160	27	no	no	DET
inlawrev-21605	2160	28	legal	legal	ADJ
inlawrev-21605	2160	29	authority	authority	NOUN
inlawrev-21605	2160	30	over	over	ADP
inlawrev-21605	2160	31	them	they	PRON
inlawrev-21605	2160	32	.	.	PUNCT
inlawrev-21605	2161	1	however	however	ADV
inlawrev-21605	2161	2	,	,	PUNCT
inlawrev-21605	2161	3	the	the	DET
inlawrev-21605	2161	4	tax	tax	NOUN
inlawrev-21605	2161	5	court	court	NOUN
inlawrev-21605	2161	6	stated	state	VERB
inlawrev-21605	2161	7	that	that	SCONJ
inlawrev-21605	2161	8	“	"	PUNCT
inlawrev-21605	2161	9	[	[	AUX
inlawrev-21605	2161	10	t]he	t]he	X
inlawrev-21605	2161	11	probate	probate	NOUN
inlawrev-21605	2161	12	court	court	NOUN
inlawrev-21605	2161	13	identified	identify	VERB
inlawrev-21605	2161	14	facts666	facts666	PROPN
inlawrev-21605	2161	15	that	that	PRON
inlawrev-21605	2161	16	clearly	clearly	ADV
inlawrev-21605	2161	17	demonstrated	demonstrate	VERB
inlawrev-21605	2161	18	orville	orville	PROPN
inlawrev-21605	2161	19	’s	’s	PART
inlawrev-21605	2161	20	intent	intent	NOUN
inlawrev-21605	2161	21	to	to	PART
inlawrev-21605	2161	22	be	be	AUX
inlawrev-21605	2161	23	a	a	DET
inlawrev-21605	2161	24	father	father	NOUN
inlawrev-21605	2161	25	to	to	ADP
inlawrev-21605	2161	26	robert	robert	PROPN
inlawrev-21605	2161	27	and	and	CCONJ
inlawrev-21605	2161	28	claudia	claudia	PROPN
inlawrev-21605	2161	29	and	and	CCONJ
inlawrev-21605	2161	30	his	his	PRON
inlawrev-21605	2161	31	intent	intent	NOUN
inlawrev-21605	2161	32	to	to	PART
inlawrev-21605	2161	33	assume	assume	VERB
inlawrev-21605	2161	34	obligations	obligation	NOUN
inlawrev-21605	2161	35	of	of	ADP
inlawrev-21605	2161	36	a	a	DET
inlawrev-21605	2161	37	parent	parent	NOUN
inlawrev-21605	2161	38	by	by	ADP
inlawrev-21605	2161	39	financially	financially	ADV
inlawrev-21605	2161	40	providing	provide	VERB
inlawrev-21605	2161	41	for	for	ADP
inlawrev-21605	2161	42	them	they	PRON
inlawrev-21605	2161	43	.	.	PUNCT
inlawrev-21605	2161	44	”667	”667	NOUN
inlawrev-21605	2161	45	as	as	ADP
inlawrev-21605	2161	46	such	such	ADJ
inlawrev-21605	2161	47	,	,	PUNCT
inlawrev-21605	2161	48	the	the	DET
inlawrev-21605	2161	49	tax	tax	NOUN
inlawrev-21605	2161	50	court	court	NOUN
inlawrev-21605	2161	51	affirmed	affirm	VERB
inlawrev-21605	2161	52	the	the	DET
inlawrev-21605	2161	53	probate	probate	NOUN
inlawrev-21605	2161	54	court	court	NOUN
inlawrev-21605	2161	55	’s	’s	PART
inlawrev-21605	2161	56	order	order	NOUN
inlawrev-21605	2161	57	that	that	SCONJ
inlawrev-21605	2161	58	an	an	PRON
inlawrev-21605	2161	59	in	in	ADP
inlawrev-21605	2161	60	loco	loco	PROPN
inlawrev-21605	2161	61	parentis	parentis	NOUN
inlawrev-21605	2161	62	relationship	relationship	NOUN
inlawrev-21605	2161	63	existed	exist	VERB
inlawrev-21605	2161	64	,	,	PUNCT
inlawrev-21605	2161	65	and	and	CCONJ
inlawrev-21605	2161	66	robert	robert	PROPN
inlawrev-21605	2161	67	and	and	CCONJ
inlawrev-21605	2161	68	claudia	claudia	PROPN
inlawrev-21605	2161	69	were	be	AUX
inlawrev-21605	2161	70	properly	properly	ADV
inlawrev-21605	2161	71	classified	classify	VERB
inlawrev-21605	2161	72	as	as	ADP
inlawrev-21605	2161	73	class	class	NOUN
inlawrev-21605	2161	74	a	a	DET
inlawrev-21605	2161	75	transferees.668	transferees.668	NOUN
inlawrev-21605	2161	76	654	654	NUM
inlawrev-21605	2161	77	.	.	PUNCT
inlawrev-21605	2162	1	i	i	PRON
inlawrev-21605	2162	2	d.	d.	PROPN
inlawrev-21605	2162	3	655	655	NUM
inlawrev-21605	2162	4	.	.	PUNCT
inlawrev-21605	2163	1	i	i	PRON
inlawrev-21605	2163	2	d.	d.	PROPN
inlawrev-21605	2163	3	656	656	NUM
inlawrev-21605	2163	4	.	.	PUNCT
inlawrev-21605	2164	1	i	i	PRON
inlawrev-21605	2164	2	d.	d.	PROPN
inlawrev-21605	2164	3	(	(	PUNCT
inlawrev-21605	2164	4	internal	internal	ADJ
inlawrev-21605	2164	5	quotation	quotation	NOUN
inlawrev-21605	2164	6	marks	mark	NOUN
inlawrev-21605	2164	7	and	and	CCONJ
inlawrev-21605	2164	8	citation	citation	NOUN
inlawrev-21605	2164	9	omitted	omit	VERB
inlawrev-21605	2164	10	)	)	PUNCT
inlawrev-21605	2164	11	.	.	PUNCT
inlawrev-21605	2165	1	657	657	NUM
inlawrev-21605	2165	2	.	.	PUNCT
inlawrev-21605	2166	1	i	i	PRON
inlawrev-21605	2166	2	d.	d.	PROPN
inlawrev-21605	2166	3	658	658	NUM
inlawrev-21605	2166	4	.	.	PUNCT
inlawrev-21605	2167	1	i	i	PRON
inlawrev-21605	2167	2	d.	d.	PROPN
inlawrev-21605	2167	3	at	at	ADP
inlawrev-21605	2167	4	486	486	NUM
inlawrev-21605	2167	5	.	.	PUNCT
inlawrev-21605	2168	1	“	"	PUNCT
inlawrev-21605	2168	2	[	[	X
inlawrev-21605	2168	3	t]he	t]he	X
inlawrev-21605	2168	4	department	department	NOUN
inlawrev-21605	2168	5	[	[	X
inlawrev-21605	2168	6	also	also	ADV
inlawrev-21605	2168	7	]	]	PUNCT
inlawrev-21605	2168	8	filed	file	VERB
inlawrev-21605	2168	9	a	a	DET
inlawrev-21605	2168	10	motion	motion	NOUN
inlawrev-21605	2168	11	to	to	PART
inlawrev-21605	2168	12	correct	correct	VERB
inlawrev-21605	2168	13	error	error	NOUN
inlawrev-21605	2168	14	with	with	ADP
inlawrev-21605	2168	15	the	the	DET
inlawrev-21605	2168	16	probate	probate	NOUN
inlawrev-21605	2168	17	court	court	NOUN
inlawrev-21605	2168	18	,	,	PUNCT
inlawrev-21605	2168	19	which	which	PRON
inlawrev-21605	2168	20	was	be	AUX
inlawrev-21605	2168	21	subsequently	subsequently	ADV
inlawrev-21605	2168	22	denied	deny	VERB
inlawrev-21605	2168	23	.	.	PUNCT
inlawrev-21605	2168	24	”	"	PUNCT
inlawrev-21605	2169	1	i	i	PRON
inlawrev-21605	2169	2	d.	d.	PROPN
inlawrev-21605	2169	3	659	659	NUM
inlawrev-21605	2169	4	.	.	PUNCT
inlawrev-21605	2170	1	i	i	PRON
inlawrev-21605	2170	2	d.	d.	PROPN
inlawrev-21605	2170	3	660	660	NUM
inlawrev-21605	2170	4	.	.	PUNCT
inlawrev-21605	2171	1	i	i	PRON
inlawrev-21605	2171	2	d.	d.	PROPN
inlawrev-21605	2171	3	at	at	ADP
inlawrev-21605	2171	4	487	487	NUM
inlawrev-21605	2171	5	.	.	PUNCT
inlawrev-21605	2171	6	661	661	NUM
inlawrev-21605	2171	7	.	.	PUNCT
inlawrev-21605	2172	1	i	i	PRON
inlawrev-21605	2172	2	d.	d.	PROPN
inlawrev-21605	2172	3	662	662	NUM
inlawrev-21605	2172	4	.	.	PUNCT
inlawrev-21605	2173	1	i	i	PRON
inlawrev-21605	2173	2	d.	d.	PROPN
inlawrev-21605	2173	3	663	663	NUM
inlawrev-21605	2173	4	.	.	PUNCT
inlawrev-21605	2174	1	i	i	PRON
inlawrev-21605	2174	2	d.	d.	PROPN
inlawrev-21605	2174	3	at	at	ADP
inlawrev-21605	2174	4	488	488	NUM
inlawrev-21605	2174	5	.	.	PUNCT
inlawrev-21605	2175	1	664	664	NUM
inlawrev-21605	2175	2	.	.	PUNCT
inlawrev-21605	2176	1	i	i	PRON
inlawrev-21605	2176	2	d.	d.	PROPN
inlawrev-21605	2176	3	665	665	NUM
inlawrev-21605	2176	4	.	.	PUNCT
inlawrev-21605	2177	1	i	i	PRON
inlawrev-21605	2177	2	d.	d.	PROPN
inlawrev-21605	2177	3	at	at	ADP
inlawrev-21605	2177	4	489	489	NUM
inlawrev-21605	2177	5	.	.	PUNCT
inlawrev-21605	2178	1	666	666	NUM
inlawrev-21605	2178	2	.	.	PUNCT
inlawrev-21605	2179	1	i	i	PRON
inlawrev-21605	2179	2	d.	d.	PROPN
inlawrev-21605	2179	3	667	667	NUM
inlawrev-21605	2179	4	.	.	PUNCT
inlawrev-21605	2180	1	i	i	PRON
inlawrev-21605	2180	2	d.	d.	PROPN
inlawrev-21605	2180	3	668	668	NUM
inlawrev-21605	2180	4	.	.	PUNCT
inlawrev-21605	2181	1	i	i	PRON
inlawrev-21605	2181	2	d.	d.	PROPN