id	sid	tid	token	lemma	pos
inlawrev-2460	1	1	indiana	indiana	PROPN
inlawrev-2460	1	2	law	law	PROPN
inlawrev-2460	1	3	review	review	VERB
inlawrev-2460	1	4	252	252	NUM
inlawrev-2460	1	5	indiana	indiana	NOUN
inlawrev-2460	1	6	law	law	NOUN
inlawrev-2460	1	7	review	review	NOUN
inlawrev-2460	2	1	[	[	X
inlawrev-2460	2	2	vol	vol	NOUN
inlawrev-2460	2	3	.	.	NOUN
inlawrev-2460	2	4	7	7	NUM
inlawrev-2460	2	5	xii	xii	NOUN
inlawrev-2460	2	6	.	.	PUNCT
inlawrev-2460	3	1	taxation	taxation	NOUN
inlawrev-2460	3	2	:	:	PUNCT
inlawrev-2460	4	1	legislative	legislative	ADJ
inlawrev-2460	4	2	reform	reform	NOUN
inlawrev-2460	4	3	carlyn	carlyn	PROPN
inlawrev-2460	4	4	e.	e.	PROPN
inlawrev-2460	4	5	johnson	johnson	PROPN
inlawrev-2460	4	6	*	*	PROPN
inlawrev-2460	4	7	the	the	DET
inlawrev-2460	4	8	1973	1973	NUM
inlawrev-2460	4	9	indiana	indiana	PROPN
inlawrev-2460	4	10	general	general	PROPN
inlawrev-2460	4	11	assembly	assembly	PROPN
inlawrev-2460	4	12	enacted	enact	VERB
inlawrev-2460	4	13	the	the	DET
inlawrev-2460	4	14	first	first	ADJ
inlawrev-2460	4	15	substantial	substantial	ADJ
inlawrev-2460	4	16	changes	change	NOUN
inlawrev-2460	4	17	in	in	ADP
inlawrev-2460	4	18	the	the	DET
inlawrev-2460	4	19	laws	law	NOUN
inlawrev-2460	4	20	affecting	affect	VERB
inlawrev-2460	4	21	state	state	NOUN
inlawrev-2460	4	22	and	and	CCONJ
inlawrev-2460	4	23	local	local	ADJ
inlawrev-2460	4	24	revenues	revenue	NOUN
inlawrev-2460	4	25	and	and	CCONJ
inlawrev-2460	4	26	expenditures	expenditure	NOUN
inlawrev-2460	4	27	in	in	ADP
inlawrev-2460	4	28	indiana	indiana	PROPN
inlawrev-2460	4	29	since	since	SCONJ
inlawrev-2460	4	30	1963	1963	NUM
inlawrev-2460	4	31	.	.	PUNCT
inlawrev-2460	4	32	'	'	PUNCT
inlawrev-2460	5	1	these	these	DET
inlawrev-2460	5	2	changes	change	NOUN
inlawrev-2460	5	3	are	be	AUX
inlawrev-2460	5	4	administratively	administratively	ADV
inlawrev-2460	5	5	complex	complex	ADJ
inlawrev-2460	5	6	,	,	PUNCT
inlawrev-2460	5	7	will	will	AUX
inlawrev-2460	5	8	result	result	VERB
inlawrev-2460	5	9	in	in	ADP
inlawrev-2460	5	10	substantial	substantial	ADJ
inlawrev-2460	5	11	shifts	shift	NOUN
inlawrev-2460	5	12	in	in	ADP
inlawrev-2460	5	13	tax	tax	NOUN
inlawrev-2460	5	14	burdens	burden	NOUN
inlawrev-2460	5	15	among	among	ADP
inlawrev-2460	5	16	various	various	ADJ
inlawrev-2460	5	17	taxpayers	taxpayer	NOUN
inlawrev-2460	5	18	,	,	PUNCT
inlawrev-2460	5	19	and	and	CCONJ
inlawrev-2460	5	20	will	will	AUX
inlawrev-2460	5	21	force	force	VERB
inlawrev-2460	5	22	local	local	ADJ
inlawrev-2460	5	23	governments	government	NOUN
inlawrev-2460	5	24	to	to	PART
inlawrev-2460	5	25	look	look	VERB
inlawrev-2460	5	26	to	to	ADP
inlawrev-2460	5	27	specific	specific	ADJ
inlawrev-2460	5	28	,	,	PUNCT
inlawrev-2460	5	29	nonproperty	nonproperty	NOUN
inlawrev-2460	5	30	sources	source	NOUN
inlawrev-2460	5	31	for	for	ADP
inlawrev-2460	5	32	additional	additional	ADJ
inlawrev-2460	5	33	revenues	revenue	NOUN
inlawrev-2460	5	34	.	.	PUNCT
inlawrev-2460	6	1	the	the	DET
inlawrev-2460	6	2	changes	change	NOUN
inlawrev-2460	6	3	can	can	AUX
inlawrev-2460	6	4	be	be	AUX
inlawrev-2460	6	5	better	well	ADV
inlawrev-2460	6	6	understood	understand	VERB
inlawrev-2460	6	7	if	if	SCONJ
inlawrev-2460	6	8	it	it	PRON
inlawrev-2460	6	9	is	be	AUX
inlawrev-2460	6	10	recognized	recognize	VERB
inlawrev-2460	6	11	that	that	SCONJ
inlawrev-2460	6	12	the	the	DET
inlawrev-2460	6	13	legislature	legislature	NOUN
inlawrev-2460	6	14	was	be	AUX
inlawrev-2460	6	15	not	not	PART
inlawrev-2460	6	16	attempting	attempt	VERB
inlawrev-2460	6	17	with	with	ADP
inlawrev-2460	6	18	this	this	DET
inlawrev-2460	6	19	tax	tax	NOUN
inlawrev-2460	6	20	program	program	NOUN
inlawrev-2460	6	21	to	to	PART
inlawrev-2460	6	22	provide	provide	VERB
inlawrev-2460	6	23	additional	additional	ADJ
inlawrev-2460	6	24	revenue	revenue	NOUN
inlawrev-2460	6	25	for	for	ADP
inlawrev-2460	6	26	additional	additional	ADJ
inlawrev-2460	6	27	governmental	governmental	ADJ
inlawrev-2460	6	28	expenditures	expenditure	NOUN
inlawrev-2460	6	29	.	.	PUNCT
inlawrev-2460	7	1	indeed	indeed	ADV
inlawrev-2460	7	2	,	,	PUNCT
inlawrev-2460	7	3	the	the	DET
inlawrev-2460	7	4	overriding	overriding	ADJ
inlawrev-2460	7	5	consideration	consideration	NOUN
inlawrev-2460	7	6	was	be	AUX
inlawrev-2460	7	7	to	to	PART
inlawrev-2460	7	8	effect	effect	VERB
inlawrev-2460	7	9	a	a	DET
inlawrev-2460	7	10	direct	direct	ADJ
inlawrev-2460	7	11	,	,	PUNCT
inlawrev-2460	7	12	visible	visible	ADJ
inlawrev-2460	7	13	reduction	reduction	NOUN
inlawrev-2460	7	14	in	in	ADP
inlawrev-2460	7	15	property	property	NOUN
inlawrev-2460	7	16	taxes	taxis	NOUN
inlawrev-2460	7	17	and	and	CCONJ
inlawrev-2460	7	18	to	to	PART
inlawrev-2460	7	19	curb	curb	VERB
inlawrev-2460	7	20	future	future	ADJ
inlawrev-2460	7	21	increases	increase	NOUN
inlawrev-2460	7	22	in	in	ADP
inlawrev-2460	7	23	such	such	ADJ
inlawrev-2460	7	24	taxes	taxis	NOUN
inlawrev-2460	7	25	.	.	PUNCT
inlawrev-2460	8	1	since	since	SCONJ
inlawrev-2460	8	2	local	local	ADJ
inlawrev-2460	8	3	governments	government	NOUN
inlawrev-2460	8	4	obviously	obviously	ADV
inlawrev-2460	8	5	could	could	AUX
inlawrev-2460	8	6	not	not	PART
inlawrev-2460	8	7	be	be	AUX
inlawrev-2460	8	8	expected	expect	VERB
inlawrev-2460	8	9	to	to	PART
inlawrev-2460	8	10	exist	exist	VERB
inlawrev-2460	8	11	without	without	ADP
inlawrev-2460	8	12	increases	increase	NOUN
inlawrev-2460	8	13	in	in	ADP
inlawrev-2460	8	14	expenditures	expenditure	NOUN
inlawrev-2460	8	15	,	,	PUNCT
inlawrev-2460	8	16	the	the	DET
inlawrev-2460	8	17	program	program	NOUN
inlawrev-2460	8	18	also	also	ADV
inlawrev-2460	8	19	had	have	VERB
inlawrev-2460	8	20	to	to	PART
inlawrev-2460	8	21	include	include	VERB
inlawrev-2460	8	22	provisions	provision	NOUN
inlawrev-2460	8	23	for	for	ADP
inlawrev-2460	8	24	alternative	alternative	ADJ
inlawrev-2460	8	25	revenue	revenue	NOUN
inlawrev-2460	8	26	sources	source	NOUN
inlawrev-2460	8	27	.	.	PUNCT
inlawrev-2460	9	1	the	the	DET
inlawrev-2460	9	2	direct	direct	ADJ
inlawrev-2460	9	3	,	,	PUNCT
inlawrev-2460	9	4	visible	visible	ADJ
inlawrev-2460	9	5	reduction	reduction	NOUN
inlawrev-2460	9	6	in	in	ADP
inlawrev-2460	9	7	property	property	NOUN
inlawrev-2460	9	8	taxes	taxis	NOUN
inlawrev-2460	9	9	is	be	AUX
inlawrev-2460	9	10	provided	provide	VERB
inlawrev-2460	9	11	by	by	ADP
inlawrev-2460	9	12	credits	credit	NOUN
inlawrev-2460	9	13	,	,	PUNCT
inlawrev-2460	9	14	funded	fund	VERB
inlawrev-2460	9	15	through	through	ADP
inlawrev-2460	9	16	increases	increase	NOUN
inlawrev-2460	9	17	in	in	ADP
inlawrev-2460	9	18	state	state	NOUN
inlawrev-2460	9	19	sales	sale	NOUN
inlawrev-2460	9	20	and	and	CCONJ
inlawrev-2460	9	21	corporate	corporate	ADJ
inlawrev-2460	9	22	income	income	NOUN
inlawrev-2460	9	23	taxes	taxis	NOUN
inlawrev-2460	9	24	,	,	PUNCT
inlawrev-2460	9	25	while	while	SCONJ
inlawrev-2460	9	26	the	the	DET
inlawrev-2460	9	27	curb	curb	NOUN
inlawrev-2460	9	28	on	on	ADP
inlawrev-2460	9	29	future	future	ADJ
inlawrev-2460	9	30	property	property	NOUN
inlawrev-2460	9	31	tax	tax	NOUN
inlawrev-2460	9	32	increases	increase	NOUN
inlawrev-2460	9	33	comes	come	VERB
inlawrev-2460	9	34	through	through	ADP
inlawrev-2460	9	35	a	a	DET
inlawrev-2460	9	36	freeze	freeze	NOUN
inlawrev-2460	9	37	of	of	ADP
inlawrev-2460	9	38	1973	1973	NUM
inlawrev-2460	9	39	property	property	NOUN
inlawrev-2460	9	40	tax	tax	NOUN
inlawrev-2460	9	41	levies	levy	NOUN
inlawrev-2460	9	42	or	or	CCONJ
inlawrev-2460	9	43	rates	rate	NOUN
inlawrev-2460	9	44	.	.	PUNCT
inlawrev-2460	10	1	the	the	DET
inlawrev-2460	10	2	alternative	alternative	ADJ
inlawrev-2460	10	3	revenue	revenue	NOUN
inlawrev-2460	10	4	sources	source	NOUN
inlawrev-2460	10	5	for	for	ADP
inlawrev-2460	10	6	schools	school	NOUN
inlawrev-2460	10	7	are	be	AUX
inlawrev-2460	10	8	state	state	NOUN
inlawrev-2460	10	9	funds	fund	NOUN
inlawrev-2460	10	10	and	and	CCONJ
inlawrev-2460	10	11	for	for	ADP
inlawrev-2460	10	12	all	all	DET
inlawrev-2460	10	13	other	other	ADJ
inlawrev-2460	10	14	units	unit	NOUN
inlawrev-2460	10	15	of	of	ADP
inlawrev-2460	10	16	local	local	ADJ
inlawrev-2460	10	17	government	government	NOUN
inlawrev-2460	10	18	,	,	PUNCT
inlawrev-2460	10	19	local	local	ADJ
inlawrev-2460	10	20	income	income	NOUN
inlawrev-2460	10	21	taxes	taxis	NOUN
inlawrev-2460	10	22	.	.	PUNCT
inlawrev-2460	11	1	much	much	ADJ
inlawrev-2460	11	2	of	of	ADP
inlawrev-2460	11	3	the	the	DET
inlawrev-2460	11	4	complexity	complexity	NOUN
inlawrev-2460	11	5	of	of	ADP
inlawrev-2460	11	6	the	the	DET
inlawrev-2460	11	7	program	program	NOUN
inlawrev-2460	11	8	stems	stem	VERB
inlawrev-2460	11	9	from	from	ADP
inlawrev-2460	11	10	legislative	legislative	ADJ
inlawrev-2460	11	11	efforts	effort	NOUN
inlawrev-2460	11	12	,	,	PUNCT
inlawrev-2460	11	13	however	however	ADV
inlawrev-2460	11	14	feeble	feeble	ADJ
inlawrev-2460	11	15	,	,	PUNCT
inlawrev-2460	11	16	(	(	PUNCT
inlawrev-2460	11	17	1	1	X
inlawrev-2460	11	18	)	)	PUNCT
inlawrev-2460	11	19	to	to	PART
inlawrev-2460	11	20	require	require	VERB
inlawrev-2460	11	21	each	each	DET
inlawrev-2460	11	22	group	group	NOUN
inlawrev-2460	11	23	of	of	ADP
inlawrev-2460	11	24	taxpayers	taxpayer	NOUN
inlawrev-2460	11	25	,	,	PUNCT
inlawrev-2460	11	26	e.g.	e.g.	ADV
inlawrev-2460	11	27	,	,	PUNCT
inlawrev-2460	11	28	corporations	corporation	NOUN
inlawrev-2460	11	29	,	,	PUNCT
inlawrev-2460	11	30	unincorporated	unincorporated	ADJ
inlawrev-2460	11	31	business	business	NOUN
inlawrev-2460	11	32	,	,	PUNCT
inlawrev-2460	11	33	individuals	individual	NOUN
inlawrev-2460	11	34	,	,	PUNCT
inlawrev-2460	11	35	etc	etc	X
inlawrev-2460	11	36	.	.	X
inlawrev-2460	11	37	,	,	PUNCT
inlawrev-2460	11	38	to	to	PART
inlawrev-2460	11	39	contribute	contribute	VERB
inlawrev-2460	11	40	new	new	ADJ
inlawrev-2460	11	41	taxes	taxis	NOUN
inlawrev-2460	11	42	in	in	ADP
inlawrev-2460	11	43	relatively	relatively	ADV
inlawrev-2460	11	44	the	the	DET
inlawrev-2460	11	45	same	same	ADJ
inlawrev-2460	11	46	proportion	proportion	NOUN
inlawrev-2460	11	47	in	in	ADP
inlawrev-2460	11	48	which	which	PRON
inlawrev-2460	11	49	they	they	PRON
inlawrev-2460	11	50	will	will	AUX
inlawrev-2460	11	51	receive	receive	VERB
inlawrev-2460	11	52	relief	relief	NOUN
inlawrev-2460	11	53	from	from	ADP
inlawrev-2460	11	54	property	property	NOUN
inlawrev-2460	11	55	taxes	taxis	NOUN
inlawrev-2460	11	56	and	and	CCONJ
inlawrev-2460	11	57	(	(	PUNCT
inlawrev-2460	11	58	2	2	NUM
inlawrev-2460	11	59	)	)	PUNCT
inlawrev-2460	11	60	to	to	PART
inlawrev-2460	11	61	make	make	VERB
inlawrev-2460	11	62	provision	provision	NOUN
inlawrev-2460	11	63	for	for	ADP
inlawrev-2460	11	64	the	the	DET
inlawrev-2460	11	65	obvious	obvious	ADJ
inlawrev-2460	11	66	inequities	inequity	NOUN
inlawrev-2460	11	67	which	which	PRON
inlawrev-2460	11	68	will	will	AUX
inlawrev-2460	11	69	be	be	AUX
inlawrev-2460	11	70	created	create	VERB
inlawrev-2460	11	71	by	by	ADP
inlawrev-2460	11	72	freezing	freeze	VERB
inlawrev-2460	11	73	present	present	ADJ
inlawrev-2460	11	74	property	property	NOUN
inlawrev-2460	11	75	tax	tax	NOUN
inlawrev-2460	11	76	revenue	revenue	NOUN
inlawrev-2460	11	77	levels	level	NOUN
inlawrev-2460	11	78	for	for	ADP
inlawrev-2460	11	79	every	every	DET
inlawrev-2460	11	80	taxing	tax	VERB
inlawrev-2460	11	81	unit	unit	NOUN
inlawrev-2460	11	82	in	in	ADP
inlawrev-2460	11	83	the	the	DET
inlawrev-2460	11	84	state	state	NOUN
inlawrev-2460	11	85	.	.	PUNCT
inlawrev-2460	12	1	2	2	NUM
inlawrev-2460	12	2	a.	a.	NOUN
inlawrev-2460	12	3	direct	direct	ADJ
inlawrev-2460	12	4	reduction	reduction	NOUN
inlawrev-2460	12	5	of	of	ADP
inlawrev-2460	12	6	property	property	NOUN
inlawrev-2460	12	7	taxes	taxis	NOUN
inlawrev-2460	12	8	whatever	whatever	PRON
inlawrev-2460	12	9	the	the	DET
inlawrev-2460	12	10	facts	fact	NOUN
inlawrev-2460	12	11	,	,	PUNCT
inlawrev-2460	12	12	the	the	DET
inlawrev-2460	12	13	legislature	legislature	NOUN
inlawrev-2460	12	14	was	be	AUX
inlawrev-2460	12	15	persuaded	persuade	VERB
inlawrev-2460	12	16	that	that	SCONJ
inlawrev-2460	12	17	the	the	DET
inlawrev-2460	12	18	*	*	ADJ
inlawrev-2460	12	19	associate	associate	NOUN
inlawrev-2460	12	20	professor	professor	NOUN
inlawrev-2460	12	21	of	of	ADP
inlawrev-2460	12	22	public	public	PROPN
inlawrev-2460	12	23	&	&	CCONJ
inlawrev-2460	12	24	environmental	environmental	PROPN
inlawrev-2460	12	25	affairs	affairs	PROPN
inlawrev-2460	12	26	,	,	PUNCT
inlawrev-2460	12	27	indiana	indiana	PROPN
inlawrev-2460	12	28	university	university	PROPN
inlawrev-2460	12	29	.	.	PUNCT
inlawrev-2460	13	1	a.b	a.b	PROPN
inlawrev-2460	13	2	.	.	PROPN
inlawrev-2460	13	3	,	,	PUNCT
inlawrev-2460	13	4	cornell	cornell	PROPN
inlawrev-2460	13	5	university	university	PROPN
inlawrev-2460	13	6	,	,	PUNCT
inlawrev-2460	13	7	1958	1958	NUM
inlawrev-2460	13	8	;	;	PUNCT
inlawrev-2460	13	9	j.d	j.d	PROPN
inlawrev-2460	13	10	.	.	PROPN
inlawrev-2460	13	11	,	,	PUNCT
inlawrev-2460	13	12	indiana	indiana	PROPN
inlawrev-2460	13	13	university	university	PROPN
inlawrev-2460	13	14	,	,	PUNCT
inlawrev-2460	13	15	1963	1963	NUM
inlawrev-2460	13	16	.	.	PUNCT
inlawrev-2460	14	1	'	'	PUNCT
inlawrev-2460	14	2	ind	ind	NOUN
inlawrev-2460	14	3	.	.	PUNCT
inlawrev-2460	15	1	pub	pub	NOUN
inlawrev-2460	15	2	.	.	PUNCT
inlawrev-2460	16	1	l.	l.	PROPN
inlawrev-2460	16	2	nos	nos	PROPN
inlawrev-2460	16	3	.	.	PROPN
inlawrev-2460	16	4	45	45	NUM
inlawrev-2460	16	5	,	,	PUNCT
inlawrev-2460	16	6	47	47	NUM
inlawrev-2460	16	7	,	,	PUNCT
inlawrev-2460	16	8	50	50	NUM
inlawrev-2460	16	9	,	,	PUNCT
inlawrev-2460	16	10	236	236	NUM
inlawrev-2460	16	11	(	(	PUNCT
inlawrev-2460	16	12	april	april	PROPN
inlawrev-2460	16	13	24	24	NUM
inlawrev-2460	16	14	,	,	PUNCT
inlawrev-2460	16	15	1973	1973	NUM
inlawrev-2460	16	16	)	)	PUNCT
inlawrev-2460	16	17	.	.	PUNCT
inlawrev-2460	17	1	2every	2every	NUM
inlawrev-2460	17	2	governmental	governmental	ADJ
inlawrev-2460	17	3	unit	unit	NOUN
inlawrev-2460	17	4	with	with	ADP
inlawrev-2460	17	5	authority	authority	NOUN
inlawrev-2460	17	6	to	to	PART
inlawrev-2460	17	7	levy	levy	VERB
inlawrev-2460	17	8	property	property	NOUN
inlawrev-2460	17	9	taxes	taxis	NOUN
inlawrev-2460	17	10	is	be	AUX
inlawrev-2460	17	11	a	a	DET
inlawrev-2460	17	12	taxing	tax	VERB
inlawrev-2460	17	13	unit—92	unit—92	ADJ
inlawrev-2460	17	14	counties	county	NOUN
inlawrev-2460	17	15	,	,	PUNCT
inlawrev-2460	17	16	1009	1009	NUM
inlawrev-2460	17	17	townships	township	NOUN
inlawrev-2460	17	18	,	,	PUNCT
inlawrev-2460	17	19	305	305	NUM
inlawrev-2460	17	20	school	school	NOUN
inlawrev-2460	17	21	corporations	corporation	NOUN
inlawrev-2460	17	22	,	,	PUNCT
inlawrev-2460	17	23	over	over	ADP
inlawrev-2460	17	24	550	550	NUM
inlawrev-2460	17	25	cities	city	NOUN
inlawrev-2460	17	26	and	and	CCONJ
inlawrev-2460	17	27	incorporated	incorporated	ADJ
inlawrev-2460	17	28	towns	town	NOUN
inlawrev-2460	17	29	,	,	PUNCT
inlawrev-2460	17	30	plus	plus	CCONJ
inlawrev-2460	17	31	hundreds	hundred	NOUN
inlawrev-2460	17	32	of	of	ADP
inlawrev-2460	17	33	other	other	ADJ
inlawrev-2460	17	34	special	special	ADJ
inlawrev-2460	17	35	function	function	NOUN
inlawrev-2460	17	36	districts	district	NOUN
inlawrev-2460	17	37	,	,	PUNCT
inlawrev-2460	17	38	e.g.	e.g.	ADV
inlawrev-2460	17	39	,	,	PUNCT
inlawrev-2460	17	40	library	library	NOUN
inlawrev-2460	17	41	,	,	PUNCT
inlawrev-2460	17	42	sanitation	sanitation	NOUN
inlawrev-2460	17	43	,	,	PUNCT
inlawrev-2460	17	44	conservation	conservation	NOUN
inlawrev-2460	17	45	,	,	PUNCT
inlawrev-2460	17	46	and	and	CCONJ
inlawrev-2460	17	47	park	park	NOUN
inlawrev-2460	17	48	districts	district	NOUN
inlawrev-2460	17	49	.	.	PUNCT
inlawrev-2460	18	1	1973	1973	NUM
inlawrev-2460	18	2	]	]	PUNCT
inlawrev-2460	18	3	survey	survey	NOUN
inlawrev-2460	18	4	of	of	ADP
inlawrev-2460	18	5	recent	recent	ADJ
inlawrev-2460	18	6	developments	development	NOUN
inlawrev-2460	18	7	253	253	NUM
inlawrev-2460	18	8	property	property	NOUN
inlawrev-2460	18	9	tax	tax	NOUN
inlawrev-2460	18	10	in	in	ADP
inlawrev-2460	18	11	indiana	indiana	PROPN
inlawrev-2460	18	12	was	be	AUX
inlawrev-2460	18	13	too	too	ADV
inlawrev-2460	18	14	high	high	ADJ
inlawrev-2460	18	15	and	and	CCONJ
inlawrev-2460	18	16	that	that	SCONJ
inlawrev-2460	18	17	a	a	DET
inlawrev-2460	18	18	rollback	rollback	NOUN
inlawrev-2460	18	19	was	be	AUX
inlawrev-2460	18	20	necessary	necessary	ADJ
inlawrev-2460	18	21	.	.	PUNCT
inlawrev-2460	19	1	thus	thus	ADV
inlawrev-2460	19	2	was	be	AUX
inlawrev-2460	19	3	born	bear	VERB
inlawrev-2460	19	4	the	the	DET
inlawrev-2460	19	5	twenty	twenty	NUM
inlawrev-2460	19	6	percent	percent	NOUN
inlawrev-2460	19	7	property	property	NOUN
inlawrev-2460	19	8	tax	tax	NOUN
inlawrev-2460	19	9	credit	credit	NOUN
inlawrev-2460	19	10	for	for	ADP
inlawrev-2460	19	11	every	every	DET
inlawrev-2460	19	12	property	property	NOUN
inlawrev-2460	19	13	taxpayer	taxpayer	NOUN
inlawrev-2460	19	14	in	in	ADP
inlawrev-2460	19	15	the	the	DET
inlawrev-2460	19	16	state	state	NOUN
inlawrev-2460	19	17	.	.	PUNCT
inlawrev-2460	20	1	3	3	NUM
inlawrev-2460	20	2	the	the	DET
inlawrev-2460	20	3	new	new	ADJ
inlawrev-2460	20	4	law	law	NOUN
inlawrev-2460	20	5	provides	provide	VERB
inlawrev-2460	20	6	that	that	DET
inlawrev-2460	20	7	beginning	begin	VERB
inlawrev-2460	20	8	in	in	ADP
inlawrev-2460	20	9	the	the	DET
inlawrev-2460	20	10	calendar	calendar	NOUN
inlawrev-2460	20	11	year	year	NOUN
inlawrev-2460	20	12	1974	1974	NUM
inlawrev-2460	20	13	,	,	PUNCT
inlawrev-2460	20	14	and	and	CCONJ
inlawrev-2460	20	15	each	each	DET
inlawrev-2460	20	16	year	year	NOUN
inlawrev-2460	20	17	thereafter	thereafter	ADV
inlawrev-2460	20	18	,	,	PUNCT
inlawrev-2460	20	19	every	every	DET
inlawrev-2460	20	20	taxpayer	taxpayer	NOUN
inlawrev-2460	20	21	will	will	AUX
inlawrev-2460	20	22	receive	receive	VERB
inlawrev-2460	20	23	a	a	DET
inlawrev-2460	20	24	credit	credit	NOUN
inlawrev-2460	20	25	of	of	ADP
inlawrev-2460	20	26	at	at	ADV
inlawrev-2460	20	27	least	least	ADV
inlawrev-2460	20	28	twenty	twenty	NUM
inlawrev-2460	20	29	percent	percent	NOUN
inlawrev-2460	20	30	of	of	ADP
inlawrev-2460	20	31	his	his	PRON
inlawrev-2460	20	32	property	property	NOUN
inlawrev-2460	20	33	tax	tax	NOUN
inlawrev-2460	20	34	,	,	PUNCT
inlawrev-2460	20	35	a	a	DET
inlawrev-2460	20	36	plan	plan	NOUN
inlawrev-2460	20	37	which	which	PRON
inlawrev-2460	20	38	,	,	PUNCT
inlawrev-2460	20	39	on	on	ADP
inlawrev-2460	20	40	the	the	DET
inlawrev-2460	20	41	surface	surface	NOUN
inlawrev-2460	20	42	,	,	PUNCT
inlawrev-2460	20	43	seems	seem	VERB
inlawrev-2460	20	44	simple	simple	ADJ
inlawrev-2460	20	45	and	and	CCONJ
inlawrev-2460	20	46	equitable	equitable	ADJ
inlawrev-2460	20	47	.	.	PUNCT
inlawrev-2460	21	1	but	but	CCONJ
inlawrev-2460	21	2	in	in	ADP
inlawrev-2460	21	3	some	some	DET
inlawrev-2460	21	4	taxing	tax	VERB
inlawrev-2460	21	5	units	unit	NOUN
inlawrev-2460	21	6	,	,	PUNCT
inlawrev-2460	21	7	federal	federal	ADJ
inlawrev-2460	21	8	general	general	ADJ
inlawrev-2460	21	9	revenue	revenue	NOUN
inlawrev-2460	21	10	sharing	sharing	NOUN
inlawrev-2460	21	11	funds	fund	NOUN
inlawrev-2460	21	12	were	be	AUX
inlawrev-2460	21	13	used	use	VERB
inlawrev-2460	21	14	to	to	PART
inlawrev-2460	21	15	replace	replace	VERB
inlawrev-2460	21	16	property	property	NOUN
inlawrev-2460	21	17	taxes	taxis	NOUN
inlawrev-2460	21	18	in	in	ADP
inlawrev-2460	21	19	1973	1973	NUM
inlawrev-2460	21	20	.	.	PUNCT
inlawrev-2460	22	1	applying	apply	VERB
inlawrev-2460	22	2	the	the	DET
inlawrev-2460	22	3	credit	credit	NOUN
inlawrev-2460	22	4	after	after	SCONJ
inlawrev-2460	22	5	this	this	DET
inlawrev-2460	22	6	replacement	replacement	NOUN
inlawrev-2460	22	7	would	would	AUX
inlawrev-2460	22	8	penalize	penalize	VERB
inlawrev-2460	22	9	taxpayers	taxpayer	NOUN
inlawrev-2460	22	10	in	in	ADP
inlawrev-2460	22	11	those	those	DET
inlawrev-2460	22	12	taxing	tax	VERB
inlawrev-2460	22	13	units	unit	NOUN
inlawrev-2460	22	14	vis	vis	X
inlawrev-2460	22	15	-	-	PUNCT
inlawrev-2460	22	16	a	a	DET
inlawrev-2460	22	17	-	-	PUNCT
inlawrev-2460	22	18	vis	vis	X
inlawrev-2460	22	19	taxpayers	taxpayer	NOUN
inlawrev-2460	22	20	residing	reside	VERB
inlawrev-2460	22	21	where	where	SCONJ
inlawrev-2460	22	22	revenue	revenue	NOUN
inlawrev-2460	22	23	sharing	sharing	NOUN
inlawrev-2460	22	24	funds	fund	NOUN
inlawrev-2460	22	25	had	have	AUX
inlawrev-2460	22	26	not	not	PART
inlawrev-2460	22	27	been	be	AUX
inlawrev-2460	22	28	so	so	ADV
inlawrev-2460	22	29	used	used	ADJ
inlawrev-2460	22	30	and	and	CCONJ
inlawrev-2460	22	31	thus	thus	ADV
inlawrev-2460	22	32	act	act	VERB
inlawrev-2460	22	33	as	as	ADP
inlawrev-2460	22	34	a	a	DET
inlawrev-2460	22	35	disincentive	disincentive	NOUN
inlawrev-2460	22	36	for	for	SCONJ
inlawrev-2460	22	37	counties	county	NOUN
inlawrev-2460	22	38	to	to	PART
inlawrev-2460	22	39	use	use	VERB
inlawrev-2460	22	40	revenue	revenue	NOUN
inlawrev-2460	22	41	sharing	sharing	NOUN
inlawrev-2460	22	42	funds	fund	NOUN
inlawrev-2460	22	43	for	for	ADP
inlawrev-2460	22	44	tax	tax	NOUN
inlawrev-2460	22	45	reduction	reduction	NOUN
inlawrev-2460	22	46	in	in	ADP
inlawrev-2460	22	47	the	the	DET
inlawrev-2460	22	48	future	future	NOUN
inlawrev-2460	22	49	.	.	PUNCT
inlawrev-2460	23	1	the	the	DET
inlawrev-2460	23	2	same	same	ADJ
inlawrev-2460	23	3	problem	problem	NOUN
inlawrev-2460	23	4	will	will	AUX
inlawrev-2460	23	5	occur	occur	VERB
inlawrev-2460	23	6	in	in	ADP
inlawrev-2460	23	7	counties	county	NOUN
inlawrev-2460	23	8	which	which	PRON
inlawrev-2460	23	9	choose	choose	VERB
inlawrev-2460	23	10	to	to	PART
inlawrev-2460	23	11	adopt	adopt	VERB
inlawrev-2460	23	12	a	a	DET
inlawrev-2460	23	13	local	local	ADJ
inlawrev-2460	23	14	income	income	NOUN
inlawrev-2460	23	15	tax	tax	NOUN
inlawrev-2460	23	16	because	because	SCONJ
inlawrev-2460	23	17	the	the	DET
inlawrev-2460	23	18	statute	statute	NOUN
inlawrev-2460	23	19	requires	require	VERB
inlawrev-2460	23	20	that	that	SCONJ
inlawrev-2460	23	21	a	a	DET
inlawrev-2460	23	22	portion	portion	NOUN
inlawrev-2460	23	23	of	of	ADP
inlawrev-2460	23	24	such	such	ADJ
inlawrev-2460	23	25	tax	tax	NOUN
inlawrev-2460	23	26	be	be	AUX
inlawrev-2460	23	27	used	use	VERB
inlawrev-2460	23	28	to	to	PART
inlawrev-2460	23	29	reduce	reduce	VERB
inlawrev-2460	23	30	property	property	NOUN
inlawrev-2460	23	31	tax	tax	NOUN
inlawrev-2460	23	32	levies	levy	NOUN
inlawrev-2460	23	33	.	.	PUNCT
inlawrev-2460	24	1	4	4	NUM
inlawrev-2460	24	2	if	if	SCONJ
inlawrev-2460	24	3	the	the	DET
inlawrev-2460	24	4	twenty	twenty	NUM
inlawrev-2460	24	5	percent	percent	NOUN
inlawrev-2460	24	6	credit	credit	NOUN
inlawrev-2460	24	7	were	be	AUX
inlawrev-2460	24	8	simply	simply	ADV
inlawrev-2460	24	9	applied	apply	VERB
inlawrev-2460	24	10	to	to	ADP
inlawrev-2460	24	11	the	the	DET
inlawrev-2460	24	12	amount	amount	NOUN
inlawrev-2460	24	13	of	of	ADP
inlawrev-2460	24	14	tax	tax	NOUN
inlawrev-2460	24	15	actually	actually	ADV
inlawrev-2460	24	16	due	due	ADJ
inlawrev-2460	24	17	from	from	ADP
inlawrev-2460	24	18	each	each	DET
inlawrev-2460	24	19	taxpayer	taxpayer	NOUN
inlawrev-2460	24	20	,	,	PUNCT
inlawrev-2460	24	21	counties	county	NOUN
inlawrev-2460	24	22	which	which	PRON
inlawrev-2460	24	23	have	have	AUX
inlawrev-2460	24	24	adopted	adopt	VERB
inlawrev-2460	24	25	the	the	DET
inlawrev-2460	24	26	local	local	ADJ
inlawrev-2460	24	27	income	income	NOUN
inlawrev-2460	24	28	tax	tax	NOUN
inlawrev-2460	24	29	,	,	PUNCT
inlawrev-2460	24	30	and	and	CCONJ
inlawrev-2460	24	31	thus	thus	ADV
inlawrev-2460	24	32	reduced	reduce	VERB
inlawrev-2460	24	33	property	property	NOUN
inlawrev-2460	24	34	taxes	taxis	NOUN
inlawrev-2460	24	35	,	,	PUNCT
inlawrev-2460	24	36	would	would	AUX
inlawrev-2460	24	37	receive	receive	VERB
inlawrev-2460	24	38	less	less	ADJ
inlawrev-2460	24	39	money	money	NOUN
inlawrev-2460	24	40	from	from	ADP
inlawrev-2460	24	41	the	the	DET
inlawrev-2460	24	42	state	state	NOUN
inlawrev-2460	24	43	than	than	SCONJ
inlawrev-2460	24	44	if	if	SCONJ
inlawrev-2460	24	45	they	they	PRON
inlawrev-2460	24	46	had	have	AUX
inlawrev-2460	24	47	not	not	PART
inlawrev-2460	24	48	adopted	adopt	VERB
inlawrev-2460	24	49	it	it	PRON
inlawrev-2460	24	50	.	.	PUNCT
inlawrev-2460	25	1	to	to	PART
inlawrev-2460	25	2	account	account	VERB
inlawrev-2460	25	3	for	for	ADP
inlawrev-2460	25	4	these	these	DET
inlawrev-2460	25	5	problems	problem	NOUN
inlawrev-2460	25	6	,	,	PUNCT
inlawrev-2460	25	7	the	the	DET
inlawrev-2460	25	8	program	program	NOUN
inlawrev-2460	25	9	as	as	SCONJ
inlawrev-2460	25	10	finally	finally	ADV
inlawrev-2460	25	11	adopted	adopt	VERB
inlawrev-2460	25	12	,	,	PUNCT
inlawrev-2460	25	13	requires	require	VERB
inlawrev-2460	25	14	that	that	SCONJ
inlawrev-2460	25	15	the	the	DET
inlawrev-2460	25	16	credit	credit	NOUN
inlawrev-2460	25	17	for	for	ADP
inlawrev-2460	25	18	each	each	DET
inlawrev-2460	25	19	taxpayer	taxpayer	NOUN
inlawrev-2460	25	20	be	be	AUX
inlawrev-2460	25	21	computed	compute	VERB
inlawrev-2460	25	22	based	base	VERB
inlawrev-2460	25	23	on	on	ADP
inlawrev-2460	25	24	his	his	PRON
inlawrev-2460	25	25	actual	actual	ADJ
inlawrev-2460	25	26	tax	tax	NOUN
inlawrev-2460	25	27	liability	liability	NOUN
inlawrev-2460	25	28	plus	plus	CCONJ
inlawrev-2460	25	29	any	any	DET
inlawrev-2460	25	30	amounts	amount	NOUN
inlawrev-2460	25	31	by	by	ADP
inlawrev-2460	25	32	which	which	PRON
inlawrev-2460	25	33	his	his	PRON
inlawrev-2460	25	34	taxes	taxis	NOUN
inlawrev-2460	25	35	were	be	AUX
inlawrev-2460	25	36	reduced	reduce	VERB
inlawrev-2460	25	37	because	because	SCONJ
inlawrev-2460	25	38	revenue	revenue	NOUN
inlawrev-2460	25	39	sharing	sharing	NOUN
inlawrev-2460	25	40	or	or	CCONJ
inlawrev-2460	25	41	county	county	NOUN
inlawrev-2460	25	42	income	income	NOUN
inlawrev-2460	25	43	tax	tax	NOUN
inlawrev-2460	25	44	funds	fund	NOUN
inlawrev-2460	25	45	were	be	AUX
inlawrev-2460	25	46	used	use	VERB
inlawrev-2460	25	47	to	to	PART
inlawrev-2460	25	48	replace	replace	VERB
inlawrev-2460	25	49	property	property	NOUN
inlawrev-2460	25	50	taxes	taxis	NOUN
inlawrev-2460	25	51	.	.	PUNCT
inlawrev-2460	26	1	5	5	NUM
inlawrev-2460	26	2	this	this	DET
inlawrev-2460	26	3	means	mean	VERB
inlawrev-2460	26	4	,	,	PUNCT
inlawrev-2460	26	5	of	of	ADP
inlawrev-2460	26	6	course	course	NOUN
inlawrev-2460	26	7	,	,	PUNCT
inlawrev-2460	26	8	that	that	SCONJ
inlawrev-2460	26	9	county	county	NOUN
inlawrev-2460	26	10	auditors	auditor	NOUN
inlawrev-2460	26	11	must	must	AUX
inlawrev-2460	26	12	compute	compute	VERB
inlawrev-2460	26	13	two	two	NUM
inlawrev-2460	26	14	tax	tax	NOUN
inlawrev-2460	26	15	liabilities	liability	NOUN
inlawrev-2460	26	16	for	for	ADP
inlawrev-2460	26	17	each	each	DET
inlawrev-2460	26	18	taxpayer	taxpayer	NOUN
inlawrev-2460	26	19	—	—	PUNCT
inlawrev-2460	26	20	his	his	PRON
inlawrev-2460	26	21	actual	actual	ADJ
inlawrev-2460	26	22	liability	liability	NOUN
inlawrev-2460	26	23	and	and	CCONJ
inlawrev-2460	26	24	his	his	PRON
inlawrev-2460	26	25	theoretical	theoretical	ADJ
inlawrev-2460	26	26	liability	liability	NOUN
inlawrev-2460	26	27	,	,	PUNCT
inlawrev-2460	26	28	computed	compute	VERB
inlawrev-2460	26	29	as	as	SCONJ
inlawrev-2460	26	30	if	if	SCONJ
inlawrev-2460	26	31	there	there	PRON
inlawrev-2460	26	32	had	have	AUX
inlawrev-2460	26	33	been	be	AUX
inlawrev-2460	26	34	no	no	DET
inlawrev-2460	26	35	revenue	revenue	NOUN
inlawrev-2460	26	36	sharing	sharing	NOUN
inlawrev-2460	26	37	or	or	CCONJ
inlawrev-2460	26	38	local	local	ADJ
inlawrev-2460	26	39	income	income	NOUN
inlawrev-2460	26	40	tax	tax	NOUN
inlawrev-2460	26	41	funds	fund	NOUN
inlawrev-2460	26	42	used	use	VERB
inlawrev-2460	26	43	to	to	PART
inlawrev-2460	26	44	replace	replace	VERB
inlawrev-2460	26	45	property	property	NOUN
inlawrev-2460	26	46	taxes	taxis	NOUN
inlawrev-2460	26	47	.	.	PUNCT
inlawrev-2460	27	1	the	the	DET
inlawrev-2460	27	2	twenty	twenty	NUM
inlawrev-2460	27	3	percent	percent	NOUN
inlawrev-2460	27	4	credit	credit	NOUN
inlawrev-2460	27	5	will	will	AUX
inlawrev-2460	27	6	cost	cost	VERB
inlawrev-2460	27	7	the	the	DET
inlawrev-2460	27	8	state	state	NOUN
inlawrev-2460	27	9	approximately	approximately	ADV
inlawrev-2460	27	10	$	$	SYM
inlawrev-2460	27	11	224	224	NUM
inlawrev-2460	27	12	million	million	NUM
inlawrev-2460	27	13	each	each	DET
inlawrev-2460	27	14	year6	year6	NOUN
inlawrev-2460	28	1	and	and	CCONJ
inlawrev-2460	28	2	obviously	obviously	ADV
inlawrev-2460	28	3	could	could	AUX
inlawrev-2460	28	4	not	not	PART
inlawrev-2460	28	5	be	be	AUX
inlawrev-2460	28	6	funded	fund	VERB
inlawrev-2460	28	7	without	without	ADP
inlawrev-2460	28	8	increased	increase	VERB
inlawrev-2460	28	9	state	state	NOUN
inlawrev-2460	28	10	taxes	taxis	NOUN
inlawrev-2460	28	11	.	.	PUNCT
inlawrev-2460	29	1	so	so	ADV
inlawrev-2460	29	2	a	a	DET
inlawrev-2460	29	3	property	property	NOUN
inlawrev-2460	29	4	tax	tax	NOUN
inlawrev-2460	29	5	replacement	replacement	NOUN
inlawrev-2460	29	6	fund7	fund7	ADJ
inlawrev-2460	29	7	was	be	AUX
inlawrev-2460	29	8	created	create	VERB
inlawrev-2460	29	9	into	into	ADP
inlawrev-2460	29	10	which	which	PRON
inlawrev-2460	29	11	will	will	AUX
inlawrev-2460	29	12	be	be	AUX
inlawrev-2460	29	13	paid	pay	VERB
inlawrev-2460	29	14	fifty	fifty	NUM
inlawrev-2460	29	15	percent	percent	NOUN
inlawrev-2460	29	16	of	of	ADP
inlawrev-2460	29	17	the	the	DET
inlawrev-2460	29	18	doubled	double	VERB
inlawrev-2460	29	19	state	state	NOUN
inlawrev-2460	29	20	sales	sale	NOUN
inlawrev-2460	29	21	tax	tax	NOUN
inlawrev-2460	29	22	(	(	PUNCT
inlawrev-2460	29	23	i.e.	i.e.	X
inlawrev-2460	29	24	,	,	PUNCT
inlawrev-2460	29	25	approximately	approximately	ADV
inlawrev-2460	29	26	the	the	DET
inlawrev-2460	29	27	amount	amount	NOUN
inlawrev-2460	29	28	attributable	attributable	ADJ
inlawrev-2460	29	29	to	to	ADP
inlawrev-2460	29	30	the	the	DET
inlawrev-2460	29	31	in3	in3	PROPN
inlawrev-2460	29	32	ind	ind	PROPN
inlawrev-2460	29	33	.	.	PUNCT
inlawrev-2460	30	1	const	const	PROPN
inlawrev-2460	30	2	,	,	PUNCT
inlawrev-2460	30	3	art	art	NOUN
inlawrev-2460	30	4	.	.	PUNCT
inlawrev-2460	31	1	10	10	NUM
inlawrev-2460	31	2	,	,	PUNCT
inlawrev-2460	31	3	§	§	PROPN
inlawrev-2460	31	4	1	1	NUM
inlawrev-2460	31	5	,	,	PUNCT
inlawrev-2460	31	6	requiring	require	VERB
inlawrev-2460	31	7	;	;	PUNCT
inlawrev-2460	31	8	uniform	uniform	ADJ
inlawrev-2460	31	9	assessments	assessment	NOUN
inlawrev-2460	31	10	and	and	CCONJ
inlawrev-2460	31	11	rates	rate	NOUN
inlawrev-2460	31	12	,	,	PUNCT
inlawrev-2460	31	13	prohibits	prohibit	VERB
inlawrev-2460	31	14	most	most	ADJ
inlawrev-2460	31	15	forms	form	NOUN
inlawrev-2460	31	16	of	of	ADP
inlawrev-2460	31	17	selective	selective	ADJ
inlawrev-2460	31	18	property	property	NOUN
inlawrev-2460	31	19	tax	tax	NOUN
inlawrev-2460	31	20	relief	relief	NOUN
inlawrev-2460	31	21	.	.	PUNCT
inlawrev-2460	32	1	numerous	numerous	ADJ
inlawrev-2460	32	2	recent	recent	ADJ
inlawrev-2460	32	3	legislative	legislative	ADJ
inlawrev-2460	32	4	efforts	effort	NOUN
inlawrev-2460	32	5	to	to	PART
inlawrev-2460	32	6	amend	amend	VERB
inlawrev-2460	32	7	this	this	DET
inlawrev-2460	32	8	section	section	NOUN
inlawrev-2460	32	9	have	have	AUX
inlawrev-2460	32	10	failed	fail	VERB
inlawrev-2460	32	11	.	.	PUNCT
inlawrev-2460	33	1	4	4	NUM
inlawrev-2460	33	2	ind	ind	NOUN
inlawrev-2460	33	3	.	.	PUNCT
inlawrev-2460	34	1	pub	pub	NOUN
inlawrev-2460	34	2	.	.	PUNCT
inlawrev-2460	35	1	l.	l.	PROPN
inlawrev-2460	35	2	no	no	INTJ
inlawrev-2460	35	3	.	.	PROPN
inlawrev-2460	36	1	50	50	NUM
inlawrev-2460	36	2	,	,	PUNCT
inlawrev-2460	36	3	§	§	PROPN
inlawrev-2460	36	4	5	5	NUM
inlawrev-2460	36	5	(	(	PUNCT
inlawrev-2460	36	6	april	april	PROPN
inlawrev-2460	36	7	24	24	NUM
inlawrev-2460	36	8	,	,	PUNCT
inlawrev-2460	36	9	1973	1973	NUM
inlawrev-2460	36	10	)	)	PUNCT
inlawrev-2460	36	11	.	.	PUNCT
inlawrev-2460	37	1	5ind	5ind	X
inlawrev-2460	37	2	.	.	PUNCT
inlawrev-2460	38	1	pub	pub	NOUN
inlawrev-2460	38	2	l.	l.	PROPN
inlawrev-2460	38	3	no	no	INTJ
inlawrev-2460	38	4	.	.	PROPN
inlawrev-2460	38	5	45	45	NUM
inlawrev-2460	38	6	,	,	PUNCT
inlawrev-2460	38	7	§	§	NOUN
inlawrev-2460	38	8	3	3	NUM
inlawrev-2460	38	9	(	(	PUNCT
inlawrev-2460	38	10	april	april	PROPN
inlawrev-2460	38	11	24	24	NUM
inlawrev-2460	38	12	,	,	PUNCT
inlawrev-2460	38	13	1973	1973	NUM
inlawrev-2460	38	14	)	)	PUNCT
inlawrev-2460	38	15	.	.	PUNCT
inlawrev-2460	39	1	6indiana	6indiana	NUM
inlawrev-2460	39	2	comm'n	comm'n	VERB
inlawrev-2460	39	3	on	on	ADP
inlawrev-2460	39	4	state	state	NOUN
inlawrev-2460	39	5	tax	tax	NOUN
inlawrev-2460	39	6	and	and	CCONJ
inlawrev-2460	39	7	financingpolicy	financingpolicy	NOUN
inlawrev-2460	39	8	,	,	PUNCT
inlawrev-2460	39	9	cash	cash	NOUN
inlawrev-2460	39	10	flow	flow	NOUN
inlawrev-2460	39	11	for	for	ADP
inlawrev-2460	39	12	tax	tax	NOUN
inlawrev-2460	39	13	packages	package	NOUN
inlawrev-2460	39	14	as	as	SCONJ
inlawrev-2460	39	15	passed	pass	VERB
inlawrev-2460	39	16	april	april	PROPN
inlawrev-2460	39	17	13	13	NUM
inlawrev-2460	39	18	,	,	PUNCT
inlawrev-2460	39	19	1973	1973	NUM
inlawrev-2460	39	20	(	(	PUNCT
inlawrev-2460	39	21	xerox	xerox	PROPN
inlawrev-2460	39	22	)	)	PUNCT
inlawrev-2460	39	23	.	.	PUNCT
inlawrev-2460	40	1	7ind	7ind	X
inlawrev-2460	40	2	.	.	PUNCT
inlawrev-2460	41	1	pub	pub	NOUN
inlawrev-2460	41	2	.	.	PUNCT
inlawrev-2460	42	1	l.	l.	PROPN
inlawrev-2460	42	2	no	no	INTJ
inlawrev-2460	42	3	.	.	PROPN
inlawrev-2460	42	4	45	45	NUM
inlawrev-2460	42	5	,	,	PUNCT
inlawrev-2460	42	6	§	§	NOUN
inlawrev-2460	42	7	3	3	NUM
inlawrev-2460	42	8	(	(	PUNCT
inlawrev-2460	42	9	april	april	PROPN
inlawrev-2460	42	10	24	24	NUM
inlawrev-2460	42	11	,	,	PUNCT
inlawrev-2460	42	12	1973	1973	NUM
inlawrev-2460	42	13	)	)	PUNCT
inlawrev-2460	42	14	.	.	PUNCT
inlawrev-2460	43	1	254	254	NUM
inlawrev-2460	43	2	indiana	indiana	PROPN
inlawrev-2460	43	3	law	law	PROPN
inlawrev-2460	43	4	review	review	NOUN
inlawrev-2460	44	1	[	[	X
inlawrev-2460	44	2	vol	vol	NOUN
inlawrev-2460	44	3	.	.	NOUN
inlawrev-2460	44	4	7	7	NUM
inlawrev-2460	44	5	crease	crease	NOUN
inlawrev-2460	44	6	in	in	ADP
inlawrev-2460	44	7	rate	rate	NOUN
inlawrev-2460	44	8	from	from	ADP
inlawrev-2460	44	9	two	two	NUM
inlawrev-2460	44	10	percent	percent	NOUN
inlawrev-2460	44	11	to	to	ADP
inlawrev-2460	44	12	four	four	NUM
inlawrev-2460	44	13	percent	percent	NOUN
inlawrev-2460	44	14	)	)	PUNCT
inlawrev-2460	44	15	.	.	PUNCT
inlawrev-2460	45	1	food	food	NOUN
inlawrev-2460	45	2	for	for	ADP
inlawrev-2460	45	3	home	home	NOUN
inlawrev-2460	45	4	consumption	consumption	NOUN
inlawrev-2460	45	5	was	be	AUX
inlawrev-2460	45	6	exempted	exempt	VERB
inlawrev-2460	45	7	from	from	ADP
inlawrev-2460	45	8	the	the	DET
inlawrev-2460	45	9	sales	sale	NOUN
inlawrev-2460	45	10	tax	tax	NOUN
inlawrev-2460	45	11	and	and	CCONJ
inlawrev-2460	45	12	the	the	DET
inlawrev-2460	45	13	eight	eight	NUM
inlawrev-2460	45	14	dollar	dollar	NOUN
inlawrev-2460	45	15	per	per	ADP
inlawrev-2460	45	16	person	person	NOUN
inlawrev-2460	45	17	credit	credit	NOUN
inlawrev-2460	45	18	against	against	ADP
inlawrev-2460	45	19	state	state	NOUN
inlawrev-2460	45	20	income	income	NOUN
inlawrev-2460	45	21	taxes	taxis	NOUN
inlawrev-2460	45	22	originally	originally	ADV
inlawrev-2460	45	23	enacted	enact	VERB
inlawrev-2460	45	24	in	in	ADP
inlawrev-2460	45	25	lieu	lieu	NOUN
inlawrev-2460	45	26	of	of	ADP
inlawrev-2460	45	27	such	such	ADJ
inlawrev-2460	45	28	food	food	NOUN
inlawrev-2460	45	29	exemption	exemption	NOUN
inlawrev-2460	45	30	was	be	AUX
inlawrev-2460	45	31	eliminated	eliminate	VERB
inlawrev-2460	45	32	.	.	PUNCT
inlawrev-2460	46	1	the	the	DET
inlawrev-2460	46	2	doubling	doubling	NOUN
inlawrev-2460	46	3	of	of	ADP
inlawrev-2460	46	4	the	the	DET
inlawrev-2460	46	5	sales	sale	NOUN
inlawrev-2460	46	6	tax	tax	NOUN
inlawrev-2460	46	7	and	and	CCONJ
inlawrev-2460	46	8	the	the	DET
inlawrev-2460	46	9	food	food	NOUN
inlawrev-2460	46	10	exemption	exemption	NOUN
inlawrev-2460	46	11	were	be	AUX
inlawrev-2460	46	12	effective	effective	ADJ
inlawrev-2460	46	13	on	on	ADP
inlawrev-2460	46	14	may	may	PROPN
inlawrev-2460	46	15	1	1	NUM
inlawrev-2460	46	16	,	,	PUNCT
inlawrev-2460	46	17	1973	1973	NUM
inlawrev-2460	46	18	while	while	SCONJ
inlawrev-2460	46	19	elimination	elimination	NOUN
inlawrev-2460	46	20	of	of	ADP
inlawrev-2460	46	21	the	the	DET
inlawrev-2460	46	22	credit	credit	NOUN
inlawrev-2460	46	23	is	be	AUX
inlawrev-2460	46	24	effective	effective	ADJ
inlawrev-2460	46	25	for	for	ADP
inlawrev-2460	46	26	1973	1973	NUM
inlawrev-2460	46	27	tax	tax	NOUN
inlawrev-2460	46	28	returns	return	NOUN
inlawrev-2460	46	29	.	.	PUNCT
inlawrev-2460	47	1	thus	thus	ADV
inlawrev-2460	47	2	taxpayers	taxpayer	NOUN
inlawrev-2460	47	3	will	will	AUX
inlawrev-2460	47	4	have	have	AUX
inlawrev-2460	47	5	paid	pay	VERB
inlawrev-2460	47	6	a	a	DET
inlawrev-2460	47	7	two	two	NUM
inlawrev-2460	47	8	percent	percent	NOUN
inlawrev-2460	47	9	sales	sale	NOUN
inlawrev-2460	47	10	tax	tax	NOUN
inlawrev-2460	47	11	on	on	ADP
inlawrev-2460	47	12	food	food	NOUN
inlawrev-2460	47	13	purchases	purchase	NOUN
inlawrev-2460	47	14	for	for	ADP
inlawrev-2460	47	15	the	the	DET
inlawrev-2460	47	16	first	first	ADJ
inlawrev-2460	47	17	four	four	NUM
inlawrev-2460	47	18	months	month	NOUN
inlawrev-2460	47	19	of	of	ADP
inlawrev-2460	47	20	1973	1973	NUM
inlawrev-2460	47	21	,	,	PUNCT
inlawrev-2460	47	22	for	for	ADP
inlawrev-2460	47	23	which	which	PRON
inlawrev-2460	47	24	they	they	PRON
inlawrev-2460	47	25	will	will	AUX
inlawrev-2460	47	26	receive	receive	VERB
inlawrev-2460	47	27	no	no	DET
inlawrev-2460	47	28	income	income	NOUN
inlawrev-2460	47	29	tax	tax	NOUN
inlawrev-2460	47	30	credit	credit	NOUN
inlawrev-2460	47	31	.	.	PUNCT
inlawrev-2460	48	1	other	other	ADJ
inlawrev-2460	48	2	changes	change	NOUN
inlawrev-2460	48	3	in	in	ADP
inlawrev-2460	48	4	the	the	DET
inlawrev-2460	48	5	indiana	indiana	PROPN
inlawrev-2460	48	6	sales	sales	PROPN
inlawrev-2460	48	7	tax	tax	NOUN
inlawrev-2460	48	8	law	law	NOUN
inlawrev-2460	48	9	include	include	VERB
inlawrev-2460	48	10	an	an	DET
inlawrev-2460	48	11	elimination	elimination	NOUN
inlawrev-2460	48	12	of	of	ADP
inlawrev-2460	48	13	the	the	DET
inlawrev-2460	48	14	sales	sale	NOUN
inlawrev-2460	48	15	tax	tax	NOUN
inlawrev-2460	48	16	exemption	exemption	NOUN
inlawrev-2460	48	17	for	for	ADP
inlawrev-2460	48	18	materials	material	NOUN
inlawrev-2460	48	19	purchased	purchase	VERB
inlawrev-2460	48	20	by	by	ADP
inlawrev-2460	48	21	speculative	speculative	ADJ
inlawrev-2460	48	22	builders6	builders6	NOUN
inlawrev-2460	48	23	and	and	CCONJ
inlawrev-2460	48	24	narrowing	narrowing	NOUN
inlawrev-2460	48	25	of	of	ADP
inlawrev-2460	48	26	the	the	DET
inlawrev-2460	48	27	exemption	exemption	NOUN
inlawrev-2460	48	28	for	for	ADP
inlawrev-2460	48	29	purchases	purchase	NOUN
inlawrev-2460	48	30	by	by	ADP
inlawrev-2460	48	31	public	public	ADJ
inlawrev-2460	48	32	utilities	utility	NOUN
inlawrev-2460	48	33	.	.	PUNCT
inlawrev-2460	49	1	9	9	NUM
inlawrev-2460	49	2	state	state	NOUN
inlawrev-2460	49	3	taxes	taxis	NOUN
inlawrev-2460	49	4	on	on	ADP
inlawrev-2460	49	5	corporations	corporation	NOUN
inlawrev-2460	49	6	were	be	AUX
inlawrev-2460	49	7	both	both	PRON
inlawrev-2460	49	8	increased	increase	VERB
inlawrev-2460	49	9	and	and	CCONJ
inlawrev-2460	49	10	decreased	decrease	VERB
inlawrev-2460	49	11	as	as	ADP
inlawrev-2460	49	12	part	part	NOUN
inlawrev-2460	49	13	of	of	ADP
inlawrev-2460	49	14	this	this	DET
inlawrev-2460	49	15	new	new	ADJ
inlawrev-2460	49	16	package	package	NOUN
inlawrev-2460	49	17	,	,	PUNCT
inlawrev-2460	49	18	some	some	PRON
inlawrev-2460	49	19	of	of	ADP
inlawrev-2460	49	20	the	the	DET
inlawrev-2460	49	21	increased	increase	VERB
inlawrev-2460	49	22	revenue	revenue	NOUN
inlawrev-2460	49	23	going	go	VERB
inlawrev-2460	49	24	into	into	ADP
inlawrev-2460	49	25	the	the	DET
inlawrev-2460	49	26	property	property	NOUN
inlawrev-2460	49	27	tax	tax	NOUN
inlawrev-2460	49	28	replacement	replacement	NOUN
inlawrev-2460	49	29	fund	fund	NOUN
inlawrev-2460	49	30	and	and	CCONJ
inlawrev-2460	49	31	some	some	PRON
inlawrev-2460	49	32	into	into	ADP
inlawrev-2460	49	33	the	the	DET
inlawrev-2460	49	34	state	state	NOUN
inlawrev-2460	49	35	's	's	PART
inlawrev-2460	49	36	general	general	ADJ
inlawrev-2460	49	37	fund	fund	NOUN
inlawrev-2460	49	38	.	.	PUNCT
inlawrev-2460	50	1	much	much	ADJ
inlawrev-2460	50	2	of	of	ADP
inlawrev-2460	50	3	the	the	DET
inlawrev-2460	50	4	criticism	criticism	NOUN
inlawrev-2460	50	5	leveled	level	VERB
inlawrev-2460	50	6	at	at	ADP
inlawrev-2460	50	7	the	the	DET
inlawrev-2460	50	8	legislature	legislature	NOUN
inlawrev-2460	50	9	's	's	PART
inlawrev-2460	50	10	tax	tax	NOUN
inlawrev-2460	50	11	program	program	NOUN
inlawrev-2460	50	12	when	when	SCONJ
inlawrev-2460	50	13	first	first	ADV
inlawrev-2460	50	14	unveiled	unveil	VERB
inlawrev-2460	50	15	was	be	AUX
inlawrev-2460	50	16	that	that	SCONJ
inlawrev-2460	50	17	individuals	individual	NOUN
inlawrev-2460	50	18	would	would	AUX
inlawrev-2460	50	19	pay	pay	VERB
inlawrev-2460	50	20	most	most	ADJ
inlawrev-2460	50	21	of	of	ADP
inlawrev-2460	50	22	the	the	DET
inlawrev-2460	50	23	increased	increase	VERB
inlawrev-2460	50	24	taxes	taxis	NOUN
inlawrev-2460	50	25	while	while	SCONJ
inlawrev-2460	50	26	business	business	NOUN
inlawrev-2460	50	27	would	would	AUX
inlawrev-2460	50	28	receive	receive	VERB
inlawrev-2460	50	29	most	most	ADJ
inlawrev-2460	50	30	of	of	ADP
inlawrev-2460	50	31	the	the	DET
inlawrev-2460	50	32	property	property	NOUN
inlawrev-2460	50	33	tax	tax	NOUN
inlawrev-2460	50	34	relief	relief	NOUN
inlawrev-2460	50	35	.	.	PUNCT
inlawrev-2460	51	1	10	10	NUM
inlawrev-2460	51	2	initially	initially	ADV
inlawrev-2460	51	3	the	the	DET
inlawrev-2460	51	4	package	package	NOUN
inlawrev-2460	51	5	in8ind	in8ind	NOUN
inlawrev-2460	51	6	.	.	PUNCT
inlawrev-2460	52	1	code	code	PROPN
inlawrev-2460	52	2	§	§	PROPN
inlawrev-2460	52	3	6	6	NUM
inlawrev-2460	52	4	-	-	SYM
inlawrev-2460	52	5	2	2	NUM
inlawrev-2460	52	6	-	-	PUNCT
inlawrev-2460	52	7	1	1	NUM
inlawrev-2460	52	8	-	-	SYM
inlawrev-2460	52	9	39	39	NUM
inlawrev-2460	52	10	(	(	PUNCT
inlawrev-2460	52	11	1971	1971	NUM
inlawrev-2460	52	12	)	)	PUNCT
inlawrev-2460	52	13	.	.	PUNCT
inlawrev-2460	53	1	this	this	DET
inlawrev-2460	53	2	rather	rather	ADV
inlawrev-2460	53	3	unique	unique	ADJ
inlawrev-2460	53	4	exemption	exemption	NOUN
inlawrev-2460	53	5	for	for	ADP
inlawrev-2460	53	6	speculative	speculative	ADJ
inlawrev-2460	53	7	builders	builder	NOUN
inlawrev-2460	53	8	has	have	AUX
inlawrev-2460	53	9	been	be	AUX
inlawrev-2460	53	10	part	part	NOUN
inlawrev-2460	53	11	of	of	ADP
inlawrev-2460	53	12	indiana	indiana	PROPN
inlawrev-2460	53	13	's	's	PART
inlawrev-2460	53	14	sales	sale	NOUN
inlawrev-2460	53	15	tax	tax	NOUN
inlawrev-2460	53	16	law	law	NOUN
inlawrev-2460	53	17	since	since	SCONJ
inlawrev-2460	53	18	1965	1965	NUM
inlawrev-2460	53	19	.	.	PUNCT
inlawrev-2460	54	1	the	the	DET
inlawrev-2460	54	2	justification	justification	NOUN
inlawrev-2460	54	3	for	for	ADP
inlawrev-2460	54	4	it	it	PRON
inlawrev-2460	54	5	has	have	AUX
inlawrev-2460	54	6	been	be	AUX
inlawrev-2460	54	7	that	that	SCONJ
inlawrev-2460	54	8	it	it	PRON
inlawrev-2460	54	9	made	make	VERB
inlawrev-2460	54	10	the	the	DET
inlawrev-2460	54	11	sale	sale	NOUN
inlawrev-2460	54	12	of	of	ADP
inlawrev-2460	54	13	speculative	speculative	ADJ
inlawrev-2460	54	14	homes	home	NOUN
inlawrev-2460	54	15	competitive	competitive	ADJ
inlawrev-2460	54	16	with	with	ADP
inlawrev-2460	54	17	older	old	ADJ
inlawrev-2460	54	18	homes	home	NOUN
inlawrev-2460	54	19	which	which	PRON
inlawrev-2460	54	20	,	,	PUNCT
inlawrev-2460	54	21	as	as	ADP
inlawrev-2460	54	22	real	real	ADJ
inlawrev-2460	54	23	property	property	NOUN
inlawrev-2460	54	24	,	,	PUNCT
inlawrev-2460	54	25	are	be	AUX
inlawrev-2460	54	26	not	not	PART
inlawrev-2460	54	27	subject	subject	ADJ
inlawrev-2460	54	28	to	to	ADP
inlawrev-2460	54	29	sales	sale	NOUN
inlawrev-2460	54	30	tax	tax	NOUN
inlawrev-2460	54	31	.	.	PUNCT
inlawrev-2460	55	1	the	the	DET
inlawrev-2460	55	2	contract	contract	NOUN
inlawrev-2460	55	3	builder	builder	NOUN
inlawrev-2460	55	4	,	,	PUNCT
inlawrev-2460	55	5	however	however	ADV
inlawrev-2460	55	6	,	,	PUNCT
inlawrev-2460	55	7	has	have	AUX
inlawrev-2460	55	8	always	always	ADV
inlawrev-2460	55	9	been	be	AUX
inlawrev-2460	55	10	and	and	CCONJ
inlawrev-2460	55	11	continues	continue	VERB
inlawrev-2460	55	12	to	to	PART
inlawrev-2460	55	13	be	be	AUX
inlawrev-2460	55	14	required	require	VERB
inlawrev-2460	55	15	to	to	PART
inlawrev-2460	55	16	pay	pay	VERB
inlawrev-2460	55	17	sales	sale	NOUN
inlawrev-2460	55	18	tax	tax	NOUN
inlawrev-2460	55	19	on	on	ADP
inlawrev-2460	55	20	items	item	NOUN
inlawrev-2460	55	21	to	to	PART
inlawrev-2460	55	22	be	be	AUX
inlawrev-2460	55	23	incorporated	incorporate	VERB
inlawrev-2460	55	24	in	in	ADP
inlawrev-2460	55	25	the	the	DET
inlawrev-2460	55	26	building	building	NOUN
inlawrev-2460	55	27	.	.	PUNCT
inlawrev-2460	56	1	9when	9when	NUM
inlawrev-2460	56	2	the	the	DET
inlawrev-2460	56	3	sales	sale	NOUN
inlawrev-2460	56	4	tax	tax	NOUN
inlawrev-2460	56	5	was	be	AUX
inlawrev-2460	56	6	originally	originally	ADV
inlawrev-2460	56	7	adopted	adopt	VERB
inlawrev-2460	56	8	in	in	ADP
inlawrev-2460	56	9	1963	1963	NUM
inlawrev-2460	56	10	,	,	PUNCT
inlawrev-2460	56	11	public	public	ADJ
inlawrev-2460	56	12	utilities	utility	NOUN
inlawrev-2460	56	13	were	be	AUX
inlawrev-2460	56	14	granted	grant	VERB
inlawrev-2460	56	15	an	an	DET
inlawrev-2460	56	16	exemption	exemption	NOUN
inlawrev-2460	56	17	from	from	ADP
inlawrev-2460	56	18	sales	sale	NOUN
inlawrev-2460	56	19	tax	tax	NOUN
inlawrev-2460	56	20	on	on	ADP
inlawrev-2460	56	21	all	all	DET
inlawrev-2460	56	22	their	their	PRON
inlawrev-2460	56	23	purchases	purchase	NOUN
inlawrev-2460	56	24	of	of	ADP
inlawrev-2460	56	25	personal	personal	ADJ
inlawrev-2460	56	26	property	property	NOUN
inlawrev-2460	56	27	,	,	PUNCT
inlawrev-2460	56	28	a	a	DET
inlawrev-2460	56	29	benefit	benefit	NOUN
inlawrev-2460	56	30	not	not	PART
inlawrev-2460	56	31	shared	share	VERB
inlawrev-2460	56	32	by	by	ADP
inlawrev-2460	56	33	manufacturers	manufacturer	NOUN
inlawrev-2460	56	34	generally	generally	ADV
inlawrev-2460	56	35	.	.	PUNCT
inlawrev-2460	57	1	i	i	PRON
inlawrev-2460	57	2	d.	d.	PROPN
inlawrev-2460	57	3	§	§	PROPN
inlawrev-2460	57	4	6	6	NUM
inlawrev-2460	57	5	-	-	SYM
inlawrev-2460	57	6	2	2	NUM
inlawrev-2460	57	7	-	-	PUNCT
inlawrev-2460	57	8	1	1	NUM
inlawrev-2460	57	9	-	-	NUM
inlawrev-2460	57	10	39(6	39(6	NUM
inlawrev-2460	57	11	)	)	PUNCT
inlawrev-2460	57	12	.	.	PUNCT
inlawrev-2460	58	1	the	the	DET
inlawrev-2460	58	2	latter	latter	ADJ
inlawrev-2460	58	3	were	be	AUX
inlawrev-2460	58	4	exempted	exempt	VERB
inlawrev-2460	58	5	only	only	ADV
inlawrev-2460	58	6	from	from	ADP
inlawrev-2460	58	7	paying	pay	VERB
inlawrev-2460	58	8	tax	tax	NOUN
inlawrev-2460	58	9	on	on	ADP
inlawrev-2460	58	10	purchases	purchase	NOUN
inlawrev-2460	58	11	to	to	PART
inlawrev-2460	58	12	be	be	AUX
inlawrev-2460	58	13	directly	directly	ADV
inlawrev-2460	58	14	used	use	VERB
inlawrev-2460	58	15	in	in	ADP
inlawrev-2460	58	16	production	production	NOUN
inlawrev-2460	58	17	.	.	PUNCT
inlawrev-2460	59	1	the	the	DET
inlawrev-2460	59	2	1973	1973	NUM
inlawrev-2460	59	3	amendment	amendment	NOUN
inlawrev-2460	59	4	limits	limit	VERB
inlawrev-2460	59	5	the	the	DET
inlawrev-2460	59	6	public	public	ADJ
inlawrev-2460	59	7	utility	utility	NOUN
inlawrev-2460	59	8	exemption	exemption	NOUN
inlawrev-2460	59	9	to	to	ADP
inlawrev-2460	59	10	purchases	purchase	NOUN
inlawrev-2460	59	11	of	of	ADP
inlawrev-2460	59	12	tangible	tangible	ADJ
inlawrev-2460	59	13	personal	personal	ADJ
inlawrev-2460	59	14	property	property	NOUN
inlawrev-2460	59	15	to	to	PART
inlawrev-2460	59	16	be	be	AUX
inlawrev-2460	59	17	directly	directly	ADV
inlawrev-2460	59	18	used	use	VERB
inlawrev-2460	59	19	in	in	ADP
inlawrev-2460	59	20	direct	direct	ADJ
inlawrev-2460	59	21	production	production	NOUN
inlawrev-2460	59	22	.	.	PUNCT
inlawrev-2460	60	1	the	the	DET
inlawrev-2460	60	2	change	change	NOUN
inlawrev-2460	60	3	means	mean	VERB
inlawrev-2460	60	4	that	that	SCONJ
inlawrev-2460	60	5	utilities	utility	NOUN
inlawrev-2460	60	6	will	will	AUX
inlawrev-2460	60	7	pay	pay	VERB
inlawrev-2460	60	8	an	an	DET
inlawrev-2460	60	9	estimated	estimate	VERB
inlawrev-2460	60	10	$	$	SYM
inlawrev-2460	60	11	7.5	7.5	NUM
inlawrev-2460	60	12	million	million	NUM
inlawrev-2460	60	13	more	more	ADJ
inlawrev-2460	60	14	in	in	ADP
inlawrev-2460	60	15	additional	additional	ADJ
inlawrev-2460	60	16	sales	sale	NOUN
inlawrev-2460	60	17	taxes	taxis	NOUN
inlawrev-2460	60	18	annually	annually	ADV
inlawrev-2460	60	19	.	.	PUNCT
inlawrev-2460	61	1	cash	cash	NOUN
inlawrev-2460	61	2	flow	flow	NOUN
inlawrev-2460	61	3	for	for	ADP
inlawrev-2460	61	4	tax	tax	NOUN
inlawrev-2460	61	5	package	package	NOUN
inlawrev-2460	61	6	,	,	PUNCT
inlawrev-2460	61	7	supra	supra	PROPN
inlawrev-2460	61	8	note	note	NOUN
inlawrev-2460	61	9	5	5	NUM
inlawrev-2460	61	10	.	.	PUNCT
inlawrev-2460	62	1	the	the	DET
inlawrev-2460	62	2	20	20	NUM
inlawrev-2460	62	3	%	%	NOUN
inlawrev-2460	62	4	annual	annual	ADJ
inlawrev-2460	62	5	property	property	NOUN
inlawrev-2460	62	6	tax	tax	NOUN
inlawrev-2460	62	7	credit	credit	NOUN
inlawrev-2460	62	8	,	,	PUNCT
inlawrev-2460	62	9	however	however	ADV
inlawrev-2460	62	10	,	,	PUNCT
inlawrev-2460	62	11	will	will	AUX
inlawrev-2460	62	12	result	result	VERB
inlawrev-2460	62	13	in	in	ADP
inlawrev-2460	62	14	a	a	DET
inlawrev-2460	62	15	reduction	reduction	NOUN
inlawrev-2460	62	16	of	of	ADP
inlawrev-2460	62	17	some	some	DET
inlawrev-2460	62	18	$	$	SYM
inlawrev-2460	62	19	29	29	NUM
inlawrev-2460	62	20	million	million	NUM
inlawrev-2460	62	21	in	in	ADP
inlawrev-2460	62	22	property	property	NOUN
inlawrev-2460	62	23	taxes	taxis	NOUN
inlawrev-2460	62	24	paid	pay	VERB
inlawrev-2460	62	25	by	by	ADP
inlawrev-2460	62	26	utilities	utility	NOUN
inlawrev-2460	62	27	.	.	PUNCT
inlawrev-2460	63	1	10a	10a	PROPN
inlawrev-2460	63	2	uniform	uniform	ADJ
inlawrev-2460	63	3	percentage	percentage	NOUN
inlawrev-2460	63	4	reduction	reduction	NOUN
inlawrev-2460	63	5	in	in	ADP
inlawrev-2460	63	6	property	property	NOUN
inlawrev-2460	63	7	tax	tax	NOUN
inlawrev-2460	63	8	will	will	AUX
inlawrev-2460	63	9	inevitably	inevitably	ADV
inlawrev-2460	63	10	result	result	VERB
inlawrev-2460	63	11	in	in	ADP
inlawrev-2460	63	12	greater	great	ADJ
inlawrev-2460	63	13	tax	tax	NOUN
inlawrev-2460	63	14	relief	relief	NOUN
inlawrev-2460	63	15	to	to	ADP
inlawrev-2460	63	16	businesses	business	NOUN
inlawrev-2460	63	17	simply	simply	ADV
inlawrev-2460	63	18	because	because	SCONJ
inlawrev-2460	63	19	business	business	NOUN
inlawrev-2460	63	20	pays	pay	VERB
inlawrev-2460	63	21	most	most	ADJ
inlawrev-2460	63	22	of	of	ADP
inlawrev-2460	63	23	the	the	DET
inlawrev-2460	63	24	property	property	NOUN
inlawrev-2460	63	25	tax	tax	NOUN
inlawrev-2460	63	26	.	.	PUNCT
inlawrev-2460	64	1	the	the	DET
inlawrev-2460	64	2	distribution	distribution	NOUN
inlawrev-2460	64	3	of	of	ADP
inlawrev-2460	64	4	property	property	NOUN
inlawrev-2460	64	5	taxes	taxis	NOUN
inlawrev-2460	64	6	paid	pay	VERB
inlawrev-2460	64	7	in	in	ADP
inlawrev-2460	64	8	indiana	indiana	PROPN
inlawrev-2460	64	9	is	be	AUX
inlawrev-2460	64	10	as	as	SCONJ
inlawrev-2460	64	11	follows	follow	VERB
inlawrev-2460	64	12	:	:	PUNCT
inlawrev-2460	64	13	farm	farm	NOUN
inlawrev-2460	64	14	14.7	14.7	NUM
inlawrev-2460	64	15	%	%	NOUN
inlawrev-2460	64	16	other	other	ADJ
inlawrev-2460	64	17	business	business	NOUN
inlawrev-2460	64	18	40.8	40.8	NUM
inlawrev-2460	64	19	%	%	NOUN
inlawrev-2460	64	20	utilities	utility	NOUN
inlawrev-2460	64	21	11.9	11.9	NUM
inlawrev-2460	64	22	%	%	NOUN
inlawrev-2460	64	23	residential	residential	ADJ
inlawrev-2460	64	24	and	and	CCONJ
inlawrev-2460	64	25	individual	individual	ADJ
inlawrev-2460	64	26	32.6	32.6	NUM
inlawrev-2460	64	27	%	%	NOUN
inlawrev-2460	64	28	indiana	indiana	PROPN
inlawrev-2460	64	29	state	state	PROPN
inlawrev-2460	64	30	board	board	PROPN
inlawrev-2460	64	31	of	of	ADP
inlawrev-2460	64	32	tax	tax	NOUN
inlawrev-2460	64	33	commissioners	commissioner	NOUN
inlawrev-2460	64	34	,	,	PUNCT
inlawrev-2460	64	35	property	property	NOUN
inlawrev-2460	64	36	tax	tax	NOUN
inlawrev-2460	64	37	analysis	analysis	NOUN
inlawrev-2460	64	38	,	,	PUNCT
inlawrev-2460	64	39	march	march	PROPN
inlawrev-2460	64	40	1	1	NUM
inlawrev-2460	64	41	,	,	PUNCT
inlawrev-2460	64	42	1971	1971	NUM
inlawrev-2460	64	43	,	,	PUNCT
inlawrev-2460	64	44	payable	payable	ADJ
inlawrev-2460	64	45	1972	1972	NUM
inlawrev-2460	64	46	,	,	PUNCT
inlawrev-2460	64	47	december	december	PROPN
inlawrev-2460	64	48	6	6	NUM
inlawrev-2460	64	49	,	,	PUNCT
inlawrev-2460	64	50	1972	1972	NUM
inlawrev-2460	64	51	.	.	PUNCT
inlawrev-2460	65	1	see	see	VERB
inlawrev-2460	65	2	also	also	ADV
inlawrev-2460	65	3	indianapolis	indianapolis	PROPN
inlawrev-2460	65	4	star	star	PROPN
inlawrev-2460	65	5	,	,	PUNCT
inlawrev-2460	65	6	jan	jan	PROPN
inlawrev-2460	65	7	.	.	PROPN
inlawrev-2460	65	8	27	27	NUM
inlawrev-2460	65	9	,	,	PUNCT
inlawrev-2460	65	10	1973	1973	NUM
inlawrev-2460	65	11	,	,	PUNCT
inlawrev-2460	65	12	at	at	ADP
inlawrev-2460	65	13	2	2	NUM
inlawrev-2460	65	14	;	;	PUNCT
inlawrev-2460	65	15	indianapolis	indianapolis	PROPN
inlawrev-2460	65	16	news	news	PROPN
inlawrev-2460	65	17	,	,	PUNCT
inlawrev-2460	65	18	jan	jan	PROPN
inlawrev-2460	65	19	.	.	PROPN
inlawrev-2460	65	20	25	25	NUM
inlawrev-2460	65	21	,	,	PUNCT
inlawrev-2460	65	22	1973	1973	NUM
inlawrev-2460	65	23	,	,	PUNCT
inlawrev-2460	65	24	at	at	ADP
inlawrev-2460	65	25	4	4	NUM
inlawrev-2460	65	26	.	.	NOUN
inlawrev-2460	65	27	1973	1973	NUM
inlawrev-2460	65	28	]	]	PUNCT
inlawrev-2460	65	29	survey	survey	NOUN
inlawrev-2460	65	30	of	of	ADP
inlawrev-2460	65	31	recent	recent	ADJ
inlawrev-2460	65	32	developments	development	NOUN
inlawrev-2460	65	33	255	255	NUM
inlawrev-2460	65	34	creased	crease	VERB
inlawrev-2460	65	35	only	only	ADV
inlawrev-2460	65	36	the	the	DET
inlawrev-2460	65	37	corporate	corporate	ADJ
inlawrev-2460	65	38	adjusted	adjust	VERB
inlawrev-2460	65	39	gross	gross	ADJ
inlawrev-2460	65	40	income	income	NOUN
inlawrev-2460	65	41	tax	tax	NOUN
inlawrev-2460	65	42	from	from	ADP
inlawrev-2460	65	43	two	two	NUM
inlawrev-2460	65	44	percent	percent	NOUN
inlawrev-2460	65	45	to	to	ADP
inlawrev-2460	65	46	four	four	NUM
inlawrev-2460	65	47	percent	percent	NOUN
inlawrev-2460	65	48	.	.	PUNCT
inlawrev-2460	66	1	this	this	DET
inlawrev-2460	66	2	tax	tax	NOUN
inlawrev-2460	66	3	is	be	AUX
inlawrev-2460	66	4	paid	pay	VERB
inlawrev-2460	66	5	by	by	ADP
inlawrev-2460	66	6	fewer	few	ADJ
inlawrev-2460	66	7	than	than	ADP
inlawrev-2460	66	8	eight	eight	NUM
inlawrev-2460	66	9	percent	percent	NOUN
inlawrev-2460	66	10	of	of	ADP
inlawrev-2460	66	11	the	the	DET
inlawrev-2460	66	12	total	total	ADJ
inlawrev-2460	66	13	number	number	NOUN
inlawrev-2460	66	14	of	of	ADP
inlawrev-2460	66	15	taxpaying	taxpaying	NOUN
inlawrev-2460	66	16	corporations	corporation	NOUN
inlawrev-2460	66	17	in	in	ADP
inlawrev-2460	66	18	indiana	indiana	PROPN
inlawrev-2460	66	19	,	,	PUNCT
inlawrev-2460	66	20	11	11	NUM
inlawrev-2460	66	21	yet	yet	ADV
inlawrev-2460	66	22	all	all	DET
inlawrev-2460	66	23	the	the	DET
inlawrev-2460	66	24	remaining	remain	VERB
inlawrev-2460	66	25	corporations	corporation	NOUN
inlawrev-2460	66	26	,	,	PUNCT
inlawrev-2460	66	27	which	which	PRON
inlawrev-2460	66	28	are	be	AUX
inlawrev-2460	66	29	subject	subject	ADJ
inlawrev-2460	66	30	to	to	ADP
inlawrev-2460	66	31	the	the	DET
inlawrev-2460	66	32	gross	gross	ADJ
inlawrev-2460	66	33	income	income	NOUN
inlawrev-2460	66	34	tax	tax	NOUN
inlawrev-2460	66	35	,	,	PUNCT
inlawrev-2460	66	36	would	would	AUX
inlawrev-2460	66	37	receive	receive	VERB
inlawrev-2460	66	38	substantial	substantial	ADJ
inlawrev-2460	66	39	property	property	NOUN
inlawrev-2460	66	40	tax	tax	NOUN
inlawrev-2460	66	41	relief	relief	NOUN
inlawrev-2460	66	42	under	under	ADP
inlawrev-2460	66	43	the	the	DET
inlawrev-2460	66	44	twenty	twenty	NUM
inlawrev-2460	66	45	percent	percent	NOUN
inlawrev-2460	66	46	property	property	NOUN
inlawrev-2460	66	47	tax	tax	NOUN
inlawrev-2460	66	48	credit	credit	NOUN
inlawrev-2460	66	49	program	program	NOUN
inlawrev-2460	66	50	.	.	PUNCT
inlawrev-2460	67	1	unwilling	unwilling	ADJ
inlawrev-2460	67	2	to	to	PART
inlawrev-2460	67	3	increase	increase	VERB
inlawrev-2460	67	4	the	the	DET
inlawrev-2460	67	5	gross	gross	ADJ
inlawrev-2460	67	6	income	income	NOUN
inlawrev-2460	67	7	tax	tax	NOUN
inlawrev-2460	67	8	,	,	PUNCT
inlawrev-2460	67	9	the	the	DET
inlawrev-2460	67	10	legislature	legislature	NOUN
inlawrev-2460	67	11	finally	finally	ADV
inlawrev-2460	67	12	compromised	compromise	VERB
inlawrev-2460	67	13	on	on	ADP
inlawrev-2460	67	14	an	an	DET
inlawrev-2460	67	15	increase	increase	NOUN
inlawrev-2460	67	16	in	in	ADP
inlawrev-2460	67	17	the	the	DET
inlawrev-2460	67	18	corporate	corporate	ADJ
inlawrev-2460	67	19	adjusted	adjust	VERB
inlawrev-2460	67	20	gross	gross	ADJ
inlawrev-2460	67	21	income	income	NOUN
inlawrev-2460	67	22	tax	tax	NOUN
inlawrev-2460	67	23	to	to	ADP
inlawrev-2460	67	24	three	three	NUM
inlawrev-2460	67	25	per	per	ADP
inlawrev-2460	67	26	cent	cent	NOUN
inlawrev-2460	67	27	,	,	PUNCT
inlawrev-2460	67	28	the	the	DET
inlawrev-2460	67	29	imposition	imposition	NOUN
inlawrev-2460	67	30	of	of	ADP
inlawrev-2460	67	31	an	an	DET
inlawrev-2460	67	32	entirely	entirely	ADV
inlawrev-2460	67	33	new	new	ADJ
inlawrev-2460	67	34	supplemental	supplemental	ADJ
inlawrev-2460	67	35	corporate	corporate	ADJ
inlawrev-2460	67	36	net	net	ADJ
inlawrev-2460	67	37	income	income	NOUN
inlawrev-2460	67	38	tax	tax	NOUN
inlawrev-2460	67	39	on	on	ADP
inlawrev-2460	67	40	all	all	DET
inlawrev-2460	67	41	corporations	corporation	NOUN
inlawrev-2460	67	42	,	,	PUNCT
inlawrev-2460	67	43	to	to	PART
inlawrev-2460	67	44	be	be	AUX
inlawrev-2460	67	45	paid	pay	VERB
inlawrev-2460	67	46	in	in	ADP
inlawrev-2460	67	47	addition	addition	NOUN
inlawrev-2460	67	48	to	to	ADP
inlawrev-2460	67	49	the	the	DET
inlawrev-2460	67	50	existing	exist	VERB
inlawrev-2460	67	51	gross	gross	ADJ
inlawrev-2460	67	52	and	and	CCONJ
inlawrev-2460	67	53	adjusted	adjust	VERB
inlawrev-2460	67	54	gross	gross	ADJ
inlawrev-2460	67	55	income	income	NOUN
inlawrev-2460	67	56	taxes	taxis	NOUN
inlawrev-2460	67	57	,	,	PUNCT
inlawrev-2460	67	58	12	12	NUM
inlawrev-2460	67	59	and	and	CCONJ
inlawrev-2460	67	60	a	a	DET
inlawrev-2460	67	61	decrease	decrease	NOUN
inlawrev-2460	67	62	in	in	ADP
inlawrev-2460	67	63	the	the	DET
inlawrev-2460	67	64	gross	gross	ADJ
inlawrev-2460	67	65	income	income	NOUN
inlawrev-2460	67	66	tax	tax	NOUN
inlawrev-2460	67	67	by	by	ADP
inlawrev-2460	67	68	five	five	NUM
inlawrev-2460	67	69	per	per	NOUN
inlawrev-2460	67	70	cent	cent	NOUN
inlawrev-2460	67	71	each	each	DET
inlawrev-2460	67	72	year	year	NOUN
inlawrev-2460	67	73	,	,	PUNCT
inlawrev-2460	67	74	thus	thus	ADV
inlawrev-2460	67	75	phasing	phase	VERB
inlawrev-2460	67	76	it	it	PRON
inlawrev-2460	67	77	out	out	ADP
inlawrev-2460	67	78	over	over	ADP
inlawrev-2460	67	79	a	a	DET
inlawrev-2460	67	80	twenty	twenty	NUM
inlawrev-2460	67	81	year	year	NOUN
inlawrev-2460	67	82	period	period	NOUN
inlawrev-2460	67	83	.	.	PUNCT
inlawrev-2460	68	1	13	13	NUM
inlawrev-2460	68	2	b.	b.	PROPN
inlawrev-2460	68	3	local	local	ADJ
inlawrev-2460	68	4	income	income	NOUN
inlawrev-2460	68	5	taxes	taxis	NOUN
inlawrev-2460	68	6	since	since	SCONJ
inlawrev-2460	68	7	the	the	DET
inlawrev-2460	68	8	amount	amount	NOUN
inlawrev-2460	68	9	of	of	ADP
inlawrev-2460	68	10	property	property	NOUN
inlawrev-2460	68	11	tax	tax	NOUN
inlawrev-2460	68	12	which	which	PRON
inlawrev-2460	68	13	may	may	AUX
inlawrev-2460	68	14	be	be	AUX
inlawrev-2460	68	15	collected	collect	VERB
inlawrev-2460	68	16	in	in	ADP
inlawrev-2460	68	17	the	the	DET
inlawrev-2460	68	18	future	future	NOUN
inlawrev-2460	68	19	has	have	AUX
inlawrev-2460	68	20	now	now	ADV
inlawrev-2460	68	21	been	be	AUX
inlawrev-2460	68	22	strictly	strictly	ADV
inlawrev-2460	68	23	limited	limited	ADJ
inlawrev-2460	68	24	,	,	PUNCT
inlawrev-2460	68	25	counties	county	NOUN
inlawrev-2460	68	26	have	have	AUX
inlawrev-2460	68	27	been	be	AUX
inlawrev-2460	68	28	given	give	VERB
inlawrev-2460	68	29	the	the	DET
inlawrev-2460	68	30	option	option	NOUN
inlawrev-2460	68	31	of	of	ADP
inlawrev-2460	68	32	adopting	adopt	VERB
inlawrev-2460	68	33	a	a	DET
inlawrev-2460	68	34	local	local	ADJ
inlawrev-2460	68	35	county	county	NOUN
inlawrev-2460	68	36	-	-	PUNCT
inlawrev-2460	68	37	wide	wide	ADV
inlawrev-2460	68	38	adjusted	adjust	VERB
inlawrev-2460	68	39	gross	gross	ADJ
inlawrev-2460	68	40	income	income	NOUN
inlawrev-2460	68	41	tax	tax	NOUN
inlawrev-2460	68	42	to	to	PART
inlawrev-2460	68	43	be	be	AUX
inlawrev-2460	68	44	levied	levy	VERB
inlawrev-2460	68	45	on	on	ADP
inlawrev-2460	68	46	individuals	individual	NOUN
inlawrev-2460	68	47	residing	reside	VERB
inlawrev-2460	68	48	or	or	CCONJ
inlawrev-2460	68	49	working	work	VERB
inlawrev-2460	68	50	in	in	ADP
inlawrev-2460	68	51	the	the	DET
inlawrev-2460	68	52	county	county	NOUN
inlawrev-2460	68	53	and	and	CCONJ
inlawrev-2460	68	54	collected	collect	VERB
inlawrev-2460	68	55	for	for	ADP
inlawrev-2460	68	56	the	the	DET
inlawrev-2460	68	57	county	county	NOUN
inlawrev-2460	68	58	by	by	ADP
inlawrev-2460	68	59	the	the	DET
inlawrev-2460	68	60	state	state	NOUN
inlawrev-2460	68	61	.	.	PUNCT
inlawrev-2460	69	1	to	to	PART
inlawrev-2460	69	2	be	be	AUX
inlawrev-2460	69	3	effective	effective	ADJ
inlawrev-2460	69	4	such	such	ADJ
inlawrev-2460	69	5	tax	tax	NOUN
inlawrev-2460	69	6	must	must	AUX
inlawrev-2460	69	7	be	be	AUX
inlawrev-2460	69	8	adopted	adopt	VERB
inlawrev-2460	69	9	by	by	ADP
inlawrev-2460	69	10	a	a	DET
inlawrev-2460	69	11	majority	majority	NOUN
inlawrev-2460	69	12	vote	vote	NOUN
inlawrev-2460	69	13	of	of	ADP
inlawrev-2460	69	14	the	the	DET
inlawrev-2460	69	15	county	county	NOUN
inlawrev-2460	69	16	council	council	NOUN
inlawrev-2460	69	17	and	and	CCONJ
inlawrev-2460	69	18	may	may	AUX
inlawrev-2460	69	19	be	be	AUX
inlawrev-2460	69	20	adopted	adopt	VERB
inlawrev-2460	69	21	at	at	ADP
inlawrev-2460	69	22	the	the	DET
inlawrev-2460	69	23	rate	rate	NOUN
inlawrev-2460	69	24	of	of	ADP
inlawrev-2460	69	25	one	one	NUM
inlawrev-2460	69	26	percent	percent	NOUN
inlawrev-2460	69	27	,	,	PUNCT
inlawrev-2460	69	28	three	three	NUM
inlawrev-2460	69	29	-	-	PUNCT
inlawrev-2460	69	30	quarters	quarter	NOUN
inlawrev-2460	69	31	of	of	ADP
inlawrev-2460	69	32	one	one	NUM
inlawrev-2460	69	33	percent	percent	NOUN
inlawrev-2460	69	34	,	,	PUNCT
inlawrev-2460	69	35	or	or	CCONJ
inlawrev-2460	69	36	one	one	NUM
inlawrev-2460	69	37	-	-	PUNCT
inlawrev-2460	69	38	half	half	NOUN
inlawrev-2460	69	39	of	of	ADP
inlawrev-2460	69	40	one	one	NUM
inlawrev-2460	69	41	percent	percent	NOUN
inlawrev-2460	69	42	.	.	PUNCT
inlawrev-2460	70	1	once	once	ADV
inlawrev-2460	70	2	adopted	adopt	VERB
inlawrev-2460	70	3	the	the	DET
inlawrev-2460	70	4	tax	tax	NOUN
inlawrev-2460	70	5	may	may	AUX
inlawrev-2460	70	6	not	not	PART
inlawrev-2460	70	7	be	be	AUX
inlawrev-2460	70	8	rescinded	rescind	VERB
inlawrev-2460	70	9	for	for	ADP
inlawrev-2460	70	10	a	a	DET
inlawrev-2460	70	11	period	period	NOUN
inlawrev-2460	70	12	of	of	ADP
inlawrev-2460	70	13	four	four	NUM
inlawrev-2460	70	14	years	year	NOUN
inlawrev-2460	70	15	,	,	PUNCT
inlawrev-2460	70	16	although	although	SCONJ
inlawrev-2460	70	17	presumably	presumably	ADV
inlawrev-2460	70	18	the	the	DET
inlawrev-2460	70	19	county	county	NOUN
inlawrev-2460	70	20	council	council	NOUN
inlawrev-2460	70	21	could	could	AUX
inlawrev-2460	70	22	either	either	CCONJ
inlawrev-2460	70	23	raise	raise	VERB
inlawrev-2460	70	24	or	or	CCONJ
inlawrev-2460	70	25	lower	lower	VERB
inlawrev-2460	70	26	the	the	DET
inlawrev-2460	70	27	rate	rate	NOUN
inlawrev-2460	70	28	during	during	ADP
inlawrev-2460	70	29	that	that	DET
inlawrev-2460	70	30	four	four	NUM
inlawrev-2460	70	31	year	year	NOUN
inlawrev-2460	70	32	period	period	NOUN
inlawrev-2460	70	33	.	.	PUNCT
inlawrev-2460	71	1	14	14	NUM
inlawrev-2460	71	2	since	since	SCONJ
inlawrev-2460	71	3	property	property	NOUN
inlawrev-2460	71	4	taxes	taxis	NOUN
inlawrev-2460	71	5	generally	generally	ADV
inlawrev-2460	71	6	are	be	AUX
inlawrev-2460	71	7	to	to	PART
inlawrev-2460	71	8	be	be	AUX
inlawrev-2460	71	9	frozen	freeze	VERB
inlawrev-2460	71	10	under	under	ADP
inlawrev-2460	71	11	this	this	DET
inlawrev-2460	71	12	program	program	NOUN
inlawrev-2460	71	13	,	,	PUNCT
inlawrev-2460	71	14	this	this	DET
inlawrev-2460	71	15	local	local	ADJ
inlawrev-2460	71	16	income	income	NOUN
inlawrev-2460	71	17	tax	tax	NOUN
inlawrev-2460	71	18	is	be	AUX
inlawrev-2460	71	19	the	the	DET
inlawrev-2460	71	20	only	only	ADJ
inlawrev-2460	71	21	significant	significant	ADJ
inlawrev-2460	71	22	source	source	NOUN
inlawrev-2460	71	23	of	of	ADP
inlawrev-2460	71	24	revenue	revenue	NOUN
inlawrev-2460	71	25	for	for	ADP
inlawrev-2460	71	26	additional	additional	ADJ
inlawrev-2460	71	27	expenditures	expenditure	NOUN
inlawrev-2460	71	28	for	for	ADP
inlawrev-2460	71	29	all	all	DET
inlawrev-2460	71	30	local	local	ADJ
inlawrev-2460	71	31	units	unit	NOUN
inlawrev-2460	71	32	of	of	ADP
inlawrev-2460	71	33	government	government	NOUN
inlawrev-2460	71	34	(	(	PUNCT
inlawrev-2460	71	35	except	except	SCONJ
inlawrev-2460	71	36	schools	school	NOUN
inlawrev-2460	71	37	)	)	PUNCT
inlawrev-2460	71	38	.	.	PUNCT
inlawrev-2460	72	1	generally	generally	ADV
inlawrev-2460	72	2	,	,	PUNCT
inlawrev-2460	72	3	it	it	PRON
inlawrev-2460	72	4	is	be	AUX
inlawrev-2460	72	5	in	in	ADP
inlawrev-2460	72	6	the	the	DET
inlawrev-2460	72	7	cities	city	NOUN
inlawrev-2460	72	8	where	where	SCONJ
inlawrev-2460	72	9	the	the	DET
inlawrev-2460	72	10	demand	demand	NOUN
inlawrev-2460	72	11	for	for	ADP
inlawrev-2460	72	12	additional	additional	ADJ
inlawrev-2460	72	13	governmental	governmental	ADJ
inlawrev-2460	72	14	expenditures	expenditure	NOUN
inlawrev-2460	72	15	and	and	CCONJ
inlawrev-2460	72	16	costs	cost	NOUN
inlawrev-2460	72	17	of	of	ADP
inlawrev-2460	72	18	services	service	NOUN
inlawrev-2460	72	19	are	be	AUX
inlawrev-2460	72	20	rising	rise	VERB
inlawrev-2460	72	21	most	most	ADV
inlawrev-2460	72	22	rapidly	rapidly	ADV
inlawrev-2460	72	23	.	.	PUNCT
inlawrev-2460	73	1	yet	yet	CCONJ
inlawrev-2460	73	2	the	the	DET
inlawrev-2460	73	3	county	county	NOUN
inlawrev-2460	73	4	council	council	NOUN
inlawrev-2460	73	5	is	be	AUX
inlawrev-2460	73	6	given	give	VERB
inlawrev-2460	73	7	the	the	DET
inlawrev-2460	73	8	authority	authority	NOUN
inlawrev-2460	73	9	to	to	PART
inlawrev-2460	73	10	impose	impose	VERB
inlawrev-2460	73	11	or	or	CCONJ
inlawrev-2460	73	12	not	not	PART
inlawrev-2460	73	13	impose	impose	VERB
inlawrev-2460	73	14	the	the	DET
inlawrev-2460	73	15	tax	tax	NOUN
inlawrev-2460	73	16	.	.	PUNCT
inlawrev-2460	74	1	one	one	PRON
inlawrev-2460	74	2	can	can	AUX
inlawrev-2460	74	3	easily	easily	ADV
inlawrev-2460	74	4	imagine	imagine	VERB
inlawrev-2460	74	5	a	a	DET
inlawrev-2460	74	6	county	county	NOUN
inlawrev-2460	74	7	council	council	NOUN
inlawrev-2460	74	8	asking	ask	VERB
inlawrev-2460	74	9	why	why	SCONJ
inlawrev-2460	74	10	it	it	PRON
inlawrev-2460	74	11	should	should	AUX
inlawrev-2460	74	12	take	take	VERB
inlawrev-2460	74	13	the	the	DET
inlawrev-2460	74	14	blame	blame	NOUN
inlawrev-2460	74	15	11	11	NUM
inlawrev-2460	74	16	memorandum	memorandum	NOUN
inlawrev-2460	74	17	from	from	ADP
inlawrev-2460	74	18	administrator	administrator	NOUN
inlawrev-2460	74	19	,	,	PUNCT
inlawrev-2460	74	20	indiana	indiana	PROPN
inlawrev-2460	74	21	department	department	PROPN
inlawrev-2460	74	22	of	of	ADP
inlawrev-2460	74	23	revenue	revenue	NOUN
inlawrev-2460	74	24	,	,	PUNCT
inlawrev-2460	74	25	income	income	NOUN
inlawrev-2460	74	26	tax	tax	NOUN
inlawrev-2460	74	27	division	division	NOUN
inlawrev-2460	74	28	,	,	PUNCT
inlawrev-2460	74	29	to	to	ADP
inlawrev-2460	74	30	director	director	NOUN
inlawrev-2460	74	31	,	,	PUNCT
inlawrev-2460	74	32	commission	commission	NOUN
inlawrev-2460	74	33	on	on	ADP
inlawrev-2460	74	34	state	state	NOUN
inlawrev-2460	74	35	tax	tax	NOUN
inlawrev-2460	74	36	and	and	CCONJ
inlawrev-2460	74	37	financing	financing	NOUN
inlawrev-2460	74	38	policy	policy	NOUN
inlawrev-2460	74	39	,	,	PUNCT
inlawrev-2460	74	40	march	march	PROPN
inlawrev-2460	74	41	22	22	NUM
inlawrev-2460	74	42	,	,	PUNCT
inlawrev-2460	74	43	1973	1973	NUM
inlawrev-2460	74	44	.	.	PUNCT
inlawrev-2460	75	1	12ind	12ind	NOUN
inlawrev-2460	75	2	.	.	PUNCT
inlawrev-2460	76	1	pub	pub	NOUN
inlawrev-2460	76	2	.	.	PUNCT
inlawrev-2460	77	1	l.	l.	PROPN
inlawrev-2460	77	2	no	no	INTJ
inlawrev-2460	77	3	.	.	PROPN
inlawrev-2460	78	1	50	50	NUM
inlawrev-2460	78	2	,	,	PUNCT
inlawrev-2460	78	3	§	§	NOUN
inlawrev-2460	78	4	8	8	NUM
inlawrev-2460	78	5	(	(	PUNCT
inlawrev-2460	78	6	april	april	PROPN
inlawrev-2460	78	7	24	24	NUM
inlawrev-2460	78	8	,	,	PUNCT
inlawrev-2460	78	9	1973	1973	NUM
inlawrev-2460	78	10	)	)	PUNCT
inlawrev-2460	78	11	.	.	PUNCT
inlawrev-2460	79	1	the	the	DET
inlawrev-2460	79	2	tax	tax	NOUN
inlawrev-2460	79	3	base	base	NOUN
inlawrev-2460	79	4	of	of	ADP
inlawrev-2460	79	5	the	the	DET
inlawrev-2460	79	6	new	new	ADJ
inlawrev-2460	79	7	supplemental	supplemental	ADJ
inlawrev-2460	79	8	corporate	corporate	ADJ
inlawrev-2460	79	9	net	net	ADJ
inlawrev-2460	79	10	income	income	NOUN
inlawrev-2460	79	11	tax	tax	NOUN
inlawrev-2460	79	12	is	be	AUX
inlawrev-2460	79	13	the	the	DET
inlawrev-2460	79	14	same	same	ADJ
inlawrev-2460	79	15	as	as	ADP
inlawrev-2460	79	16	the	the	DET
inlawrev-2460	79	17	corporate	corporate	ADJ
inlawrev-2460	79	18	adjusted	adjust	VERB
inlawrev-2460	79	19	gross	gross	ADJ
inlawrev-2460	79	20	income	income	NOUN
inlawrev-2460	79	21	tax	tax	NOUN
inlawrev-2460	79	22	base	base	NOUN
inlawrev-2460	79	23	,	,	PUNCT
inlawrev-2460	79	24	less	less	ADJ
inlawrev-2460	79	25	the	the	DET
inlawrev-2460	79	26	amount	amount	NOUN
inlawrev-2460	79	27	of	of	ADP
inlawrev-2460	79	28	the	the	DET
inlawrev-2460	79	29	gross	gross	ADJ
inlawrev-2460	79	30	or	or	CCONJ
inlawrev-2460	79	31	adjusted	adjust	VERB
inlawrev-2460	79	32	gross	gross	ADJ
inlawrev-2460	79	33	income	income	NOUN
inlawrev-2460	79	34	tax	tax	NOUN
inlawrev-2460	79	35	for	for	ADP
inlawrev-2460	79	36	which	which	PRON
inlawrev-2460	79	37	the	the	DET
inlawrev-2460	79	38	corporation	corporation	NOUN
inlawrev-2460	79	39	is	be	AUX
inlawrev-2460	79	40	liable	liable	ADJ
inlawrev-2460	79	41	.	.	PUNCT
inlawrev-2460	80	1	the	the	DET
inlawrev-2460	80	2	new	new	ADJ
inlawrev-2460	80	3	tax	tax	NOUN
inlawrev-2460	80	4	is	be	AUX
inlawrev-2460	80	5	to	to	PART
inlawrev-2460	80	6	be	be	AUX
inlawrev-2460	80	7	levied	levy	VERB
inlawrev-2460	80	8	initially	initially	ADV
inlawrev-2460	80	9	at	at	ADP
inlawrev-2460	80	10	the	the	DET
inlawrev-2460	80	11	rate	rate	NOUN
inlawrev-2460	80	12	of	of	ADP
inlawrev-2460	80	13	2	2	NUM
inlawrev-2460	80	14	%	%	NOUN
inlawrev-2460	80	15	,	,	PUNCT
inlawrev-2460	80	16	increasing	increase	VERB
inlawrev-2460	80	17	to	to	ADP
inlawrev-2460	80	18	2%%	2%%	NUM
inlawrev-2460	80	19	in	in	ADP
inlawrev-2460	80	20	1975	1975	NUM
inlawrev-2460	80	21	,	,	PUNCT
inlawrev-2460	80	22	and	and	CCONJ
inlawrev-2460	80	23	3	3	NUM
inlawrev-2460	80	24	%	%	NOUN
inlawrev-2460	80	25	in	in	ADP
inlawrev-2460	80	26	1977	1977	NUM
inlawrev-2460	80	27	.	.	PUNCT
inlawrev-2460	81	1	13ind	13ind	INTJ
inlawrev-2460	81	2	.	.	PUNCT
inlawrev-2460	82	1	pub	pub	NOUN
inlawrev-2460	82	2	.	.	PUNCT
inlawrev-2460	83	1	l.	l.	PROPN
inlawrev-2460	83	2	no	no	INTJ
inlawrev-2460	83	3	.	.	PROPN
inlawrev-2460	84	1	47	47	NUM
inlawrev-2460	84	2	,	,	PUNCT
inlawrev-2460	84	3	§	§	NOUN
inlawrev-2460	84	4	1	1	NUM
inlawrev-2460	84	5	(	(	PUNCT
inlawrev-2460	84	6	april	april	PROPN
inlawrev-2460	84	7	24	24	NUM
inlawrev-2460	84	8	,	,	PUNCT
inlawrev-2460	84	9	1973	1973	NUM
inlawrev-2460	84	10	)	)	PUNCT
inlawrev-2460	84	11	.	.	PUNCT
inlawrev-2460	85	1	14ind	14ind	INTJ
inlawrev-2460	85	2	.	.	PUNCT
inlawrev-2460	86	1	pub	pub	NOUN
inlawrev-2460	86	2	.	.	PUNCT
inlawrev-2460	87	1	l.	l.	PROPN
inlawrev-2460	87	2	no	no	INTJ
inlawrev-2460	87	3	.	.	PROPN
inlawrev-2460	88	1	50	50	NUM
inlawrev-2460	88	2	,	,	PUNCT
inlawrev-2460	88	3	§	§	PROPN
inlawrev-2460	88	4	7	7	NUM
inlawrev-2460	88	5	(	(	PUNCT
inlawrev-2460	88	6	april	april	PROPN
inlawrev-2460	88	7	24	24	NUM
inlawrev-2460	88	8	,	,	PUNCT
inlawrev-2460	88	9	1973	1973	NUM
inlawrev-2460	88	10	)	)	PUNCT
inlawrev-2460	88	11	.	.	PUNCT
inlawrev-2460	89	1	256	256	NUM
inlawrev-2460	89	2	indiana	indiana	PROPN
inlawrev-2460	89	3	law	law	PROPN
inlawrev-2460	89	4	review	review	NOUN
inlawrev-2460	89	5	[	[	X
inlawrev-2460	89	6	vol	vol	NOUN
inlawrev-2460	89	7	.	.	NOUN
inlawrev-2460	89	8	7	7	NUM
inlawrev-2460	89	9	for	for	ADP
inlawrev-2460	89	10	imposing	impose	VERB
inlawrev-2460	89	11	a	a	DET
inlawrev-2460	89	12	new	new	ADJ
inlawrev-2460	89	13	additional	additional	ADJ
inlawrev-2460	89	14	tax	tax	NOUN
inlawrev-2460	89	15	on	on	ADP
inlawrev-2460	89	16	county	county	NOUN
inlawrev-2460	89	17	residents	resident	NOUN
inlawrev-2460	89	18	in	in	ADP
inlawrev-2460	89	19	order	order	NOUN
inlawrev-2460	89	20	to	to	PART
inlawrev-2460	89	21	provide	provide	VERB
inlawrev-2460	89	22	money	money	NOUN
inlawrev-2460	89	23	for	for	ADP
inlawrev-2460	89	24	cities	city	NOUN
inlawrev-2460	89	25	over	over	ADP
inlawrev-2460	89	26	which	which	PRON
inlawrev-2460	89	27	the	the	DET
inlawrev-2460	89	28	county	county	NOUN
inlawrev-2460	89	29	council	council	NOUN
inlawrev-2460	89	30	has	have	VERB
inlawrev-2460	89	31	no	no	DET
inlawrev-2460	89	32	control	control	NOUN
inlawrev-2460	89	33	.	.	PUNCT
inlawrev-2460	90	1	indeed	indeed	ADV
inlawrev-2460	90	2	,	,	PUNCT
inlawrev-2460	90	3	only	only	ADV
inlawrev-2460	90	4	thirty	thirty	NUM
inlawrev-2460	90	5	-	-	PUNCT
inlawrev-2460	90	6	four	four	NUM
inlawrev-2460	90	7	of	of	ADP
inlawrev-2460	90	8	ninety	ninety	NUM
inlawrev-2460	90	9	-	-	PUNCT
inlawrev-2460	90	10	two	two	NUM
inlawrev-2460	90	11	counties	county	NOUN
inlawrev-2460	90	12	have	have	AUX
inlawrev-2460	90	13	,	,	PUNCT
inlawrev-2460	90	14	in	in	ADP
inlawrev-2460	90	15	fact	fact	NOUN
inlawrev-2460	90	16	,	,	PUNCT
inlawrev-2460	90	17	adopted	adopt	VERB
inlawrev-2460	90	18	the	the	DET
inlawrev-2460	90	19	local	local	ADJ
inlawrev-2460	90	20	income	income	NOUN
inlawrev-2460	90	21	tax	tax	NOUN
inlawrev-2460	90	22	for	for	ADP
inlawrev-2460	90	23	1974	1974	NUM
inlawrev-2460	90	24	.	.	PUNCT
inlawrev-2460	91	1	15	15	NUM
inlawrev-2460	91	2	perhaps	perhaps	ADV
inlawrev-2460	91	3	in	in	ADP
inlawrev-2460	91	4	order	order	NOUN
inlawrev-2460	91	5	to	to	PART
inlawrev-2460	91	6	make	make	VERB
inlawrev-2460	91	7	it	it	PRON
inlawrev-2460	91	8	easier	easy	ADJ
inlawrev-2460	91	9	for	for	SCONJ
inlawrev-2460	91	10	county	county	NOUN
inlawrev-2460	91	11	councils	council	NOUN
inlawrev-2460	91	12	to	to	PART
inlawrev-2460	91	13	adopt	adopt	VERB
inlawrev-2460	91	14	the	the	DET
inlawrev-2460	91	15	tax	tax	NOUN
inlawrev-2460	91	16	,	,	PUNCT
inlawrev-2460	91	17	the	the	DET
inlawrev-2460	91	18	legislature	legislature	NOUN
inlawrev-2460	91	19	mandated	mandate	VERB
inlawrev-2460	91	20	that	that	SCONJ
inlawrev-2460	91	21	some	some	DET
inlawrev-2460	91	22	portion	portion	NOUN
inlawrev-2460	91	23	of	of	ADP
inlawrev-2460	91	24	the	the	DET
inlawrev-2460	91	25	income	income	NOUN
inlawrev-2460	91	26	tax	tax	NOUN
inlawrev-2460	91	27	must	must	AUX
inlawrev-2460	91	28	be	be	AUX
inlawrev-2460	91	29	used	use	VERB
inlawrev-2460	91	30	for	for	ADP
inlawrev-2460	91	31	further	further	ADJ
inlawrev-2460	91	32	property	property	NOUN
inlawrev-2460	91	33	tax	tax	NOUN
inlawrev-2460	91	34	relief	relief	NOUN
inlawrev-2460	91	35	(	(	PUNCT
inlawrev-2460	91	36	in	in	ADP
inlawrev-2460	91	37	addition	addition	NOUN
inlawrev-2460	91	38	to	to	ADP
inlawrev-2460	91	39	the	the	DET
inlawrev-2460	91	40	twenty	twenty	NUM
inlawrev-2460	91	41	percent	percent	NOUN
inlawrev-2460	91	42	direct	direct	ADJ
inlawrev-2460	91	43	credit	credit	NOUN
inlawrev-2460	91	44	to	to	ADP
inlawrev-2460	91	45	taxpayers	taxpayer	NOUN
inlawrev-2460	91	46	)	)	PUNCT
inlawrev-2460	91	47	.	.	PUNCT
inlawrev-2460	92	1	the	the	PRON
inlawrev-2460	92	2	higher	high	ADJ
inlawrev-2460	92	3	the	the	DET
inlawrev-2460	92	4	rate	rate	NOUN
inlawrev-2460	92	5	at	at	ADP
inlawrev-2460	92	6	which	which	PRON
inlawrev-2460	92	7	the	the	DET
inlawrev-2460	92	8	tax	tax	NOUN
inlawrev-2460	92	9	is	be	AUX
inlawrev-2460	92	10	adopted	adopt	VERB
inlawrev-2460	92	11	,	,	PUNCT
inlawrev-2460	92	12	the	the	PRON
inlawrev-2460	92	13	greater	great	ADJ
inlawrev-2460	92	14	the	the	DET
inlawrev-2460	92	15	proportion	proportion	NOUN
inlawrev-2460	92	16	which	which	PRON
inlawrev-2460	92	17	must	must	AUX
inlawrev-2460	92	18	be	be	AUX
inlawrev-2460	92	19	used	use	VERB
inlawrev-2460	92	20	for	for	ADP
inlawrev-2460	92	21	tax	tax	NOUN
inlawrev-2460	92	22	relief	relief	NOUN
inlawrev-2460	92	23	initially	initially	ADV
inlawrev-2460	92	24	.	.	PUNCT
inlawrev-2460	93	1	however	however	ADV
inlawrev-2460	93	2	the	the	DET
inlawrev-2460	93	3	amount	amount	NOUN
inlawrev-2460	93	4	to	to	PART
inlawrev-2460	93	5	be	be	AUX
inlawrev-2460	93	6	so	so	ADV
inlawrev-2460	93	7	used	used	ADJ
inlawrev-2460	93	8	diminishes	diminishe	NOUN
inlawrev-2460	93	9	each	each	DET
inlawrev-2460	93	10	year	year	NOUN
inlawrev-2460	93	11	for	for	ADP
inlawrev-2460	93	12	three	three	NUM
inlawrev-2460	93	13	years	year	NOUN
inlawrev-2460	93	14	and	and	CCONJ
inlawrev-2460	93	15	remains	remain	VERB
inlawrev-2460	93	16	constant	constant	ADJ
inlawrev-2460	93	17	thereafter	thereafter	ADV
inlawrev-2460	93	18	.	.	PUNCT
inlawrev-2460	94	1	16	16	NUM
inlawrev-2460	94	2	while	while	SCONJ
inlawrev-2460	94	3	this	this	DET
inlawrev-2460	94	4	requirement	requirement	NOUN
inlawrev-2460	94	5	may	may	AUX
inlawrev-2460	94	6	,	,	PUNCT
inlawrev-2460	94	7	indeed	indeed	ADV
inlawrev-2460	94	8	,	,	PUNCT
inlawrev-2460	94	9	make	make	VERB
inlawrev-2460	94	10	it	it	PRON
inlawrev-2460	94	11	easier	easy	ADJ
inlawrev-2460	94	12	for	for	SCONJ
inlawrev-2460	94	13	county	county	NOUN
inlawrev-2460	94	14	councils	council	NOUN
inlawrev-2460	94	15	to	to	PART
inlawrev-2460	94	16	adopt	adopt	VERB
inlawrev-2460	94	17	the	the	DET
inlawrev-2460	94	18	tax	tax	NOUN
inlawrev-2460	94	19	(	(	PUNCT
inlawrev-2460	94	20	by	by	ADP
inlawrev-2460	94	21	allowing	allow	VERB
inlawrev-2460	94	22	them	they	PRON
inlawrev-2460	94	23	to	to	PART
inlawrev-2460	94	24	tell	tell	VERB
inlawrev-2460	94	25	their	their	PRON
inlawrev-2460	94	26	constituents	constituent	NOUN
inlawrev-2460	94	27	that	that	SCONJ
inlawrev-2460	94	28	they	they	PRON
inlawrev-2460	94	29	are	be	AUX
inlawrev-2460	94	30	providing	provide	VERB
inlawrev-2460	94	31	tax	tax	NOUN
inlawrev-2460	94	32	relief	relief	NOUN
inlawrev-2460	94	33	rather	rather	ADV
inlawrev-2460	94	34	than	than	ADP
inlawrev-2460	94	35	simply	simply	ADV
inlawrev-2460	94	36	raising	raise	VERB
inlawrev-2460	94	37	additional	additional	ADJ
inlawrev-2460	94	38	revenue	revenue	NOUN
inlawrev-2460	94	39	for	for	ADP
inlawrev-2460	94	40	government	government	NOUN
inlawrev-2460	94	41	expenditures	expenditure	NOUN
inlawrev-2460	94	42	)	)	PUNCT
inlawrev-2460	94	43	,	,	PUNCT
inlawrev-2460	94	44	it	it	PRON
inlawrev-2460	94	45	will	will	AUX
inlawrev-2460	94	46	serve	serve	VERB
inlawrev-2460	94	47	to	to	PART
inlawrev-2460	94	48	make	make	VERB
inlawrev-2460	94	49	administration	administration	NOUN
inlawrev-2460	94	50	of	of	ADP
inlawrev-2460	94	51	the	the	DET
inlawrev-2460	94	52	local	local	ADJ
inlawrev-2460	94	53	income	income	NOUN
inlawrev-2460	94	54	tax	tax	NOUN
inlawrev-2460	94	55	extremely	extremely	ADV
inlawrev-2460	94	56	complex	complex	ADJ
inlawrev-2460	94	57	.	.	PUNCT
inlawrev-2460	95	1	the	the	DET
inlawrev-2460	95	2	amounts	amount	NOUN
inlawrev-2460	95	3	set	set	VERB
inlawrev-2460	95	4	aside	aside	ADV
inlawrev-2460	95	5	for	for	ADP
inlawrev-2460	95	6	property	property	NOUN
inlawrev-2460	95	7	tax	tax	NOUN
inlawrev-2460	95	8	relief	relief	NOUN
inlawrev-2460	95	9	(	(	PUNCT
inlawrev-2460	95	10	called	call	VERB
inlawrev-2460	95	11	property	property	NOUN
inlawrev-2460	95	12	tax	tax	NOUN
inlawrev-2460	95	13	replacement	replacement	NOUN
inlawrev-2460	95	14	credits	credit	NOUN
inlawrev-2460	95	15	)	)	PUNCT
inlawrev-2460	95	16	are	be	AUX
inlawrev-2460	95	17	to	to	PART
inlawrev-2460	95	18	be	be	AUX
inlawrev-2460	95	19	distributed	distribute	VERB
inlawrev-2460	95	20	to	to	ADP
inlawrev-2460	95	21	every	every	DET
inlawrev-2460	95	22	taxing	tax	VERB
inlawrev-2460	95	23	unit	unit	NOUN
inlawrev-2460	95	24	in	in	ADP
inlawrev-2460	95	25	the	the	DET
inlawrev-2460	95	26	county	county	NOUN
inlawrev-2460	95	27	(	(	PUNCT
inlawrev-2460	95	28	including	include	VERB
inlawrev-2460	95	29	schools	school	NOUN
inlawrev-2460	95	30	)	)	PUNCT
inlawrev-2460	95	31	in	in	ADP
inlawrev-2460	95	32	the	the	DET
inlawrev-2460	95	33	proportion	proportion	NOUN
inlawrev-2460	95	34	that	that	PRON
inlawrev-2460	95	35	each	each	DET
inlawrev-2460	95	36	taxing	tax	VERB
inlawrev-2460	95	37	unit	unit	NOUN
inlawrev-2460	95	38	's	's	PART
inlawrev-2460	95	39	property	property	NOUN
inlawrev-2460	95	40	tax	tax	NOUN
inlawrev-2460	95	41	levy	levy	NOUN
inlawrev-2460	95	42	bears	bear	VERB
inlawrev-2460	95	43	to	to	ADP
inlawrev-2460	95	44	the	the	DET
inlawrev-2460	95	45	total	total	ADJ
inlawrev-2460	95	46	county	county	NOUN
inlawrev-2460	95	47	levy	levy	NOUN
inlawrev-2460	95	48	.	.	PUNCT
inlawrev-2460	96	1	but	but	CCONJ
inlawrev-2460	96	2	,	,	PUNCT
inlawrev-2460	96	3	as	as	ADP
inlawrev-2460	96	4	with	with	ADP
inlawrev-2460	96	5	the	the	DET
inlawrev-2460	96	6	twenty	twenty	NUM
inlawrev-2460	96	7	per	per	NOUN
inlawrev-2460	96	8	cent	cent	NOUN
inlawrev-2460	96	9	credit	credit	NOUN
inlawrev-2460	96	10	,	,	PUNCT
inlawrev-2460	96	11	any	any	DET
inlawrev-2460	96	12	federal	federal	ADJ
inlawrev-2460	96	13	revenue	revenue	NOUN
inlawrev-2460	96	14	sharing	sharing	NOUN
inlawrev-2460	96	15	funds	fund	NOUN
inlawrev-2460	96	16	used	use	VERB
inlawrev-2460	96	17	to	to	PART
inlawrev-2460	96	18	reduce	reduce	VERB
inlawrev-2460	96	19	property	property	NOUN
inlawrev-2460	96	20	tax	tax	NOUN
inlawrev-2460	96	21	levies	levy	NOUN
inlawrev-2460	96	22	and	and	CCONJ
inlawrev-2460	96	23	any	any	PRON
inlawrev-2460	96	24	of	of	ADP
inlawrev-2460	96	25	the	the	DET
inlawrev-2460	96	26	remaining	remain	VERB
inlawrev-2460	96	27	portion	portion	NOUN
inlawrev-2460	96	28	of	of	ADP
inlawrev-2460	96	29	the	the	DET
inlawrev-2460	96	30	local	local	ADJ
inlawrev-2460	96	31	income	income	NOUN
inlawrev-2460	96	32	tax	tax	NOUN
inlawrev-2460	96	33	used	use	VERB
inlawrev-2460	96	34	to	to	PART
inlawrev-2460	96	35	further	far	ADV
inlawrev-2460	96	36	reduce	reduce	VERB
inlawrev-2460	96	37	property	property	NOUN
inlawrev-2460	96	38	taxes	taxis	NOUN
inlawrev-2460	96	39	must	must	AUX
inlawrev-2460	96	40	be	be	AUX
inlawrev-2460	96	41	added	add	VERB
inlawrev-2460	96	42	back	back	ADV
inlawrev-2460	96	43	to	to	ADP
inlawrev-2460	96	44	the	the	DET
inlawrev-2460	96	45	levy	levy	NOUN
inlawrev-2460	96	46	before	before	SCONJ
inlawrev-2460	96	47	the	the	DET
inlawrev-2460	96	48	property	property	NOUN
inlawrev-2460	96	49	tax	tax	NOUN
inlawrev-2460	96	50	replacement	replacement	NOUN
inlawrev-2460	96	51	credits	credit	NOUN
inlawrev-2460	96	52	are	be	AUX
inlawrev-2460	96	53	distributed	distribute	VERB
inlawrev-2460	96	54	.	.	PUNCT
inlawrev-2460	97	1	17	17	NUM
inlawrev-2460	97	2	to	to	PART
inlawrev-2460	97	3	do	do	AUX
inlawrev-2460	97	4	otherwise	otherwise	ADV
inlawrev-2460	97	5	would	would	AUX
inlawrev-2460	97	6	penalize	penalize	VERB
inlawrev-2460	97	7	taxpayers	taxpayer	NOUN
inlawrev-2460	97	8	in	in	ADP
inlawrev-2460	97	9	jurisdictions	jurisdiction	NOUN
inlawrev-2460	97	10	in	in	ADP
inlawrev-2460	97	11	which	which	PRON
inlawrev-2460	97	12	taxes	taxis	NOUN
inlawrev-2460	97	13	were	be	AUX
inlawrev-2460	97	14	so	so	ADV
inlawrev-2460	97	15	reduced	reduce	VERB
inlawrev-2460	97	16	.	.	PUNCT
inlawrev-2460	98	1	thus	thus	ADV
inlawrev-2460	98	2	,	,	PUNCT
inlawrev-2460	98	3	as	as	ADP
inlawrev-2460	98	4	with	with	ADP
inlawrev-2460	98	5	the	the	DET
inlawrev-2460	98	6	twenty	twenty	NUM
inlawrev-2460	98	7	per	per	NOUN
inlawrev-2460	98	8	cent	cent	NOUN
inlawrev-2460	98	9	credit	credit	NOUN
inlawrev-2460	98	10	,	,	PUNCT
inlawrev-2460	98	11	a	a	DET
inlawrev-2460	98	12	theoretical	theoretical	ADJ
inlawrev-2460	98	13	computation	computation	NOUN
inlawrev-2460	98	14	of	of	ADP
inlawrev-2460	98	15	tax	tax	NOUN
inlawrev-2460	98	16	levies	levy	NOUN
inlawrev-2460	98	17	will	will	AUX
inlawrev-2460	98	18	be	be	AUX
inlawrev-2460	98	19	required	require	VERB
inlawrev-2460	98	20	for	for	ADP
inlawrev-2460	98	21	every	every	DET
inlawrev-2460	98	22	taxing	tax	VERB
inlawrev-2460	98	23	unit	unit	NOUN
inlawrev-2460	98	24	in	in	ADP
inlawrev-2460	98	25	each	each	DET
inlawrev-2460	98	26	county	county	NOUN
inlawrev-2460	98	27	which	which	PRON
inlawrev-2460	98	28	has	have	AUX
inlawrev-2460	98	29	adopted	adopt	VERB
inlawrev-2460	98	30	the	the	DET
inlawrev-2460	98	31	tax	tax	NOUN
inlawrev-2460	98	32	.	.	PUNCT
inlawrev-2460	99	1	article	article	NOUN
inlawrev-2460	99	2	10	10	NUM
inlawrev-2460	99	3	,	,	PUNCT
inlawrev-2460	99	4	section	section	NOUN
inlawrev-2460	99	5	1	1	NUM
inlawrev-2460	99	6	of	of	ADP
inlawrev-2460	99	7	the	the	DET
inlawrev-2460	99	8	indiana	indiana	PROPN
inlawrev-2460	99	9	constitution	constitution	PROPN
inlawrev-2460	99	10	has	have	AUX
inlawrev-2460	99	11	been	be	AUX
inlawrev-2460	99	12	interpreted	interpret	VERB
inlawrev-2460	99	13	to	to	PART
inlawrev-2460	99	14	mean	mean	VERB
inlawrev-2460	99	15	that	that	SCONJ
inlawrev-2460	99	16	with	with	ADP
inlawrev-2460	99	17	certain	certain	ADJ
inlawrev-2460	99	18	specified	specified	ADJ
inlawrev-2460	99	19	exceptions	exception	NOUN
inlawrev-2460	99	20	all	all	DET
inlawrev-2460	99	21	property	property	NOUN
inlawrev-2460	99	22	within	within	ADP
inlawrev-2460	99	23	any	any	DET
inlawrev-2460	99	24	given	give	VERB
inlawrev-2460	99	25	taxing	tax	VERB
inlawrev-2460	99	26	unit	unit	NOUN
inlawrev-2460	99	27	must	must	AUX
inlawrev-2460	99	28	be	be	AUX
inlawrev-2460	99	29	assessed	assess	VERB
inlawrev-2460	99	30	and	and	CCONJ
inlawrev-2460	99	31	taxed	tax	VERB
inlawrev-2460	99	32	15indiana	15indiana	NUM
inlawrev-2460	99	33	dep't	dep't	NOUN
inlawrev-2460	99	34	of	of	ADP
inlawrev-2460	99	35	state	state	NOUN
inlawrev-2460	99	36	revenue	revenue	NOUN
inlawrev-2460	99	37	,	,	PUNCT
inlawrev-2460	99	38	circulars	circular	NOUN
inlawrev-2460	99	39	co-3	co-3	X
inlawrev-2460	99	40	(	(	PUNCT
inlawrev-2460	99	41	june	june	PROPN
inlawrev-2460	99	42	5	5	NUM
inlawrev-2460	99	43	,	,	PUNCT
inlawrev-2460	99	44	1973	1973	NUM
inlawrev-2460	99	45	)	)	PUNCT
inlawrev-2460	99	46	&	&	CCONJ
inlawrev-2460	99	47	co-3a	co-3a	PROPN
inlawrev-2460	99	48	(	(	PUNCT
inlawrev-2460	99	49	july	july	PROPN
inlawrev-2460	99	50	20	20	NUM
inlawrev-2460	99	51	,	,	PUNCT
inlawrev-2460	99	52	1973	1973	NUM
inlawrev-2460	99	53	)	)	PUNCT
inlawrev-2460	99	54	.	.	PUNCT
inlawrev-2460	100	1	16	16	NUM
inlawrev-2460	100	2	ind	ind	NOUN
inlawrev-2460	100	3	.	.	PUNCT
inlawrev-2460	101	1	pub	pub	NOUN
inlawrev-2460	101	2	.	.	PUNCT
inlawrev-2460	102	1	l.	l.	PROPN
inlawrev-2460	102	2	no	no	INTJ
inlawrev-2460	102	3	.	.	PROPN
inlawrev-2460	103	1	50	50	NUM
inlawrev-2460	103	2	,	,	PUNCT
inlawrev-2460	103	3	§	§	PROPN
inlawrev-2460	103	4	7	7	NUM
inlawrev-2460	103	5	(	(	PUNCT
inlawrev-2460	103	6	april	april	PROPN
inlawrev-2460	103	7	24	24	NUM
inlawrev-2460	103	8	,	,	PUNCT
inlawrev-2460	103	9	1973	1973	NUM
inlawrev-2460	103	10	)	)	PUNCT
inlawrev-2460	103	11	.	.	PUNCT
inlawrev-2460	104	1	17indiana	17indiana	NUM
inlawrev-2460	104	2	has	have	VERB
inlawrev-2460	104	3	forty	forty	NUM
inlawrev-2460	104	4	-	-	PUNCT
inlawrev-2460	104	5	one	one	NUM
inlawrev-2460	104	6	school	school	NOUN
inlawrev-2460	104	7	corporations	corporation	NOUN
inlawrev-2460	104	8	which	which	PRON
inlawrev-2460	104	9	encompass	encompass	VERB
inlawrev-2460	104	10	territory	territory	NOUN
inlawrev-2460	104	11	in	in	ADP
inlawrev-2460	104	12	more	more	ADJ
inlawrev-2460	104	13	than	than	ADP
inlawrev-2460	104	14	one	one	NUM
inlawrev-2460	104	15	county	county	NOUN
inlawrev-2460	104	16	.	.	PUNCT
inlawrev-2460	105	1	if	if	SCONJ
inlawrev-2460	105	2	one	one	NUM
inlawrev-2460	105	3	of	of	ADP
inlawrev-2460	105	4	those	those	DET
inlawrev-2460	105	5	counties	county	NOUN
inlawrev-2460	105	6	adopts	adopt	VERB
inlawrev-2460	105	7	a	a	DET
inlawrev-2460	105	8	local	local	ADJ
inlawrev-2460	105	9	income	income	NOUN
inlawrev-2460	105	10	tax	tax	NOUN
inlawrev-2460	105	11	,	,	PUNCT
inlawrev-2460	105	12	the	the	DET
inlawrev-2460	105	13	property	property	NOUN
inlawrev-2460	105	14	tax	tax	NOUN
inlawrev-2460	105	15	replacement	replacement	NOUN
inlawrev-2460	105	16	credit	credit	NOUN
inlawrev-2460	105	17	distributed	distribute	VERB
inlawrev-2460	105	18	to	to	ADP
inlawrev-2460	105	19	the	the	DET
inlawrev-2460	105	20	school	school	NOUN
inlawrev-2460	105	21	corporation	corporation	NOUN
inlawrev-2460	105	22	reduces	reduce	VERB
inlawrev-2460	105	23	the	the	DET
inlawrev-2460	105	24	tax	tax	NOUN
inlawrev-2460	105	25	rate	rate	NOUN
inlawrev-2460	105	26	only	only	ADV
inlawrev-2460	105	27	for	for	ADP
inlawrev-2460	105	28	taxpayers	taxpayer	NOUN
inlawrev-2460	105	29	who	who	PRON
inlawrev-2460	105	30	reside	reside	VERB
inlawrev-2460	105	31	in	in	ADP
inlawrev-2460	105	32	the	the	DET
inlawrev-2460	105	33	county	county	NOUN
inlawrev-2460	105	34	levying	levy	VERB
inlawrev-2460	105	35	the	the	DET
inlawrev-2460	105	36	income	income	NOUN
inlawrev-2460	105	37	tax	tax	NOUN
inlawrev-2460	105	38	.	.	PUNCT
inlawrev-2460	106	1	i	i	PRON
inlawrev-2460	106	2	d.	d.	PROPN
inlawrev-2460	106	3	1973	1973	NUM
inlawrev-2460	106	4	]	]	PUNCT
inlawrev-2460	106	5	survey	survey	NOUN
inlawrev-2460	106	6	of	of	ADP
inlawrev-2460	106	7	recent	recent	ADJ
inlawrev-2460	106	8	developments	development	NOUN
inlawrev-2460	106	9	257	257	NUM
inlawrev-2460	106	10	at	at	ADP
inlawrev-2460	106	11	the	the	DET
inlawrev-2460	106	12	same	same	ADJ
inlawrev-2460	106	13	rate	rate	NOUN
inlawrev-2460	106	14	.	.	PUNCT
inlawrev-2460	107	1	18	18	NUM
inlawrev-2460	107	2	this	this	DET
inlawrev-2460	107	3	provision	provision	NOUN
inlawrev-2460	107	4	is	be	AUX
inlawrev-2460	107	5	intended	intend	VERB
inlawrev-2460	107	6	to	to	PART
inlawrev-2460	107	7	insure	insure	VERB
inlawrev-2460	107	8	that	that	SCONJ
inlawrev-2460	107	9	taxpayers	taxpayer	NOUN
inlawrev-2460	107	10	in	in	ADP
inlawrev-2460	107	11	like	like	ADP
inlawrev-2460	107	12	circumstances	circumstance	NOUN
inlawrev-2460	107	13	are	be	AUX
inlawrev-2460	107	14	charged	charge	VERB
inlawrev-2460	107	15	at	at	ADP
inlawrev-2460	107	16	the	the	DET
inlawrev-2460	107	17	same	same	ADJ
inlawrev-2460	107	18	rate	rate	NOUN
inlawrev-2460	107	19	for	for	ADP
inlawrev-2460	107	20	the	the	DET
inlawrev-2460	107	21	same	same	ADJ
inlawrev-2460	107	22	governmental	governmental	ADJ
inlawrev-2460	107	23	services	service	NOUN
inlawrev-2460	107	24	.	.	PUNCT
inlawrev-2460	108	1	but	but	CCONJ
inlawrev-2460	108	2	in	in	ADP
inlawrev-2460	108	3	a	a	DET
inlawrev-2460	108	4	situation	situation	NOUN
inlawrev-2460	108	5	in	in	ADP
inlawrev-2460	108	6	which	which	PRON
inlawrev-2460	108	7	one	one	NUM
inlawrev-2460	108	8	county	county	NOUN
inlawrev-2460	108	9	levies	levy	VERB
inlawrev-2460	108	10	a	a	DET
inlawrev-2460	108	11	local	local	ADJ
inlawrev-2460	108	12	income	income	NOUN
inlawrev-2460	108	13	tax	tax	NOUN
inlawrev-2460	108	14	and	and	CCONJ
inlawrev-2460	108	15	another	another	PRON
inlawrev-2460	108	16	does	do	AUX
inlawrev-2460	108	17	not	not	PART
inlawrev-2460	108	18	,	,	PUNCT
inlawrev-2460	108	19	the	the	DET
inlawrev-2460	108	20	school	school	NOUN
inlawrev-2460	108	21	tax	tax	NOUN
inlawrev-2460	108	22	rate	rate	NOUN
inlawrev-2460	108	23	in	in	ADP
inlawrev-2460	108	24	the	the	DET
inlawrev-2460	108	25	former	former	ADJ
inlawrev-2460	108	26	county	county	NOUN
inlawrev-2460	108	27	will	will	AUX
inlawrev-2460	108	28	be	be	AUX
inlawrev-2460	108	29	lower	low	ADJ
inlawrev-2460	108	30	than	than	ADP
inlawrev-2460	108	31	the	the	DET
inlawrev-2460	108	32	rate	rate	NOUN
inlawrev-2460	108	33	charged	charge	VERB
inlawrev-2460	108	34	in	in	ADP
inlawrev-2460	108	35	the	the	DET
inlawrev-2460	108	36	latter	latter	ADJ
inlawrev-2460	108	37	county	county	NOUN
inlawrev-2460	108	38	.	.	PUNCT
inlawrev-2460	109	1	query	query	VERB
inlawrev-2460	109	2	whether	whether	SCONJ
inlawrev-2460	109	3	this	this	PRON
inlawrev-2460	109	4	is	be	AUX
inlawrev-2460	109	5	not	not	PART
inlawrev-2460	109	6	a	a	DET
inlawrev-2460	109	7	violation	violation	NOUN
inlawrev-2460	109	8	of	of	ADP
inlawrev-2460	109	9	this	this	DET
inlawrev-2460	109	10	consitutional	consitutional	ADJ
inlawrev-2460	109	11	provision	provision	NOUN
inlawrev-2460	109	12	?	?	PUNCT
inlawrev-2460	110	1	assume	assume	VERB
inlawrev-2460	110	2	,	,	PUNCT
inlawrev-2460	110	3	for	for	ADP
inlawrev-2460	110	4	example	example	NOUN
inlawrev-2460	110	5	,	,	PUNCT
inlawrev-2460	110	6	two	two	NUM
inlawrev-2460	110	7	similar	similar	ADJ
inlawrev-2460	110	8	corporations	corporation	NOUN
inlawrev-2460	110	9	,	,	PUNCT
inlawrev-2460	110	10	both	both	PRON
inlawrev-2460	110	11	located	locate	VERB
inlawrev-2460	110	12	within	within	ADP
inlawrev-2460	110	13	the	the	DET
inlawrev-2460	110	14	school	school	NOUN
inlawrev-2460	110	15	district	district	NOUN
inlawrev-2460	110	16	,	,	PUNCT
inlawrev-2460	110	17	one	one	NUM
inlawrev-2460	110	18	in	in	ADP
inlawrev-2460	110	19	the	the	DET
inlawrev-2460	110	20	county	county	NOUN
inlawrev-2460	110	21	which	which	PRON
inlawrev-2460	110	22	has	have	AUX
inlawrev-2460	110	23	levied	levy	VERB
inlawrev-2460	110	24	the	the	DET
inlawrev-2460	110	25	income	income	NOUN
inlawrev-2460	110	26	tax	tax	NOUN
inlawrev-2460	110	27	,	,	PUNCT
inlawrev-2460	110	28	the	the	DET
inlawrev-2460	110	29	other	other	ADJ
inlawrev-2460	110	30	in	in	ADP
inlawrev-2460	110	31	a	a	DET
inlawrev-2460	110	32	county	county	NOUN
inlawrev-2460	110	33	which	which	PRON
inlawrev-2460	110	34	has	have	VERB
inlawrev-2460	110	35	not	not	PART
inlawrev-2460	110	36	.	.	PUNCT
inlawrev-2460	111	1	since	since	SCONJ
inlawrev-2460	111	2	corporations	corporation	NOUN
inlawrev-2460	111	3	are	be	AUX
inlawrev-2460	111	4	not	not	PART
inlawrev-2460	111	5	subject	subject	ADJ
inlawrev-2460	111	6	to	to	ADP
inlawrev-2460	111	7	the	the	DET
inlawrev-2460	111	8	local	local	ADJ
inlawrev-2460	111	9	income	income	NOUN
inlawrev-2460	111	10	tax	tax	NOUN
inlawrev-2460	111	11	,	,	PUNCT
inlawrev-2460	111	12	the	the	DET
inlawrev-2460	111	13	one	one	NOUN
inlawrev-2460	111	14	located	locate	VERB
inlawrev-2460	111	15	in	in	ADP
inlawrev-2460	111	16	the	the	DET
inlawrev-2460	111	17	adopting	adopt	VERB
inlawrev-2460	111	18	county	county	NOUN
inlawrev-2460	111	19	will	will	AUX
inlawrev-2460	111	20	enjoy	enjoy	VERB
inlawrev-2460	111	21	a	a	DET
inlawrev-2460	111	22	lower	low	ADJ
inlawrev-2460	111	23	property	property	NOUN
inlawrev-2460	111	24	tax	tax	NOUN
inlawrev-2460	111	25	rate	rate	NOUN
inlawrev-2460	111	26	and	and	CCONJ
inlawrev-2460	111	27	therefore	therefore	ADV
inlawrev-2460	111	28	a	a	DET
inlawrev-2460	111	29	lower	low	ADJ
inlawrev-2460	111	30	overall	overall	ADJ
inlawrev-2460	111	31	charge	charge	NOUN
inlawrev-2460	111	32	for	for	ADP
inlawrev-2460	111	33	school	school	NOUN
inlawrev-2460	111	34	costs	cost	NOUN
inlawrev-2460	111	35	than	than	ADP
inlawrev-2460	111	36	the	the	DET
inlawrev-2460	111	37	similar	similar	ADJ
inlawrev-2460	111	38	corporation	corporation	NOUN
inlawrev-2460	111	39	in	in	ADP
inlawrev-2460	111	40	the	the	DET
inlawrev-2460	111	41	county	county	NOUN
inlawrev-2460	111	42	which	which	PRON
inlawrev-2460	111	43	has	have	AUX
inlawrev-2460	111	44	not	not	PART
inlawrev-2460	111	45	adopted	adopt	VERB
inlawrev-2460	111	46	the	the	DET
inlawrev-2460	111	47	local	local	ADJ
inlawrev-2460	111	48	income	income	NOUN
inlawrev-2460	111	49	tax	tax	NOUN
inlawrev-2460	111	50	.	.	PUNCT
inlawrev-2460	112	1	the	the	DET
inlawrev-2460	112	2	remainder	remainder	NOUN
inlawrev-2460	112	3	of	of	ADP
inlawrev-2460	112	4	the	the	DET
inlawrev-2460	112	5	local	local	ADJ
inlawrev-2460	112	6	income	income	NOUN
inlawrev-2460	112	7	tax	tax	NOUN
inlawrev-2460	112	8	not	not	PART
inlawrev-2460	112	9	used	use	VERB
inlawrev-2460	112	10	for	for	ADP
inlawrev-2460	112	11	property	property	NOUN
inlawrev-2460	112	12	tax	tax	NOUN
inlawrev-2460	112	13	relief	relief	NOUN
inlawrev-2460	112	14	(	(	PUNCT
inlawrev-2460	112	15	called	call	VERB
inlawrev-2460	112	16	certified	certify	VERB
inlawrev-2460	112	17	shares	share	NOUN
inlawrev-2460	112	18	)	)	PUNCT
inlawrev-2460	112	19	is	be	AUX
inlawrev-2460	112	20	not	not	PART
inlawrev-2460	112	21	distributed	distribute	VERB
inlawrev-2460	112	22	to	to	ADP
inlawrev-2460	112	23	all	all	DET
inlawrev-2460	112	24	the	the	DET
inlawrev-2460	112	25	taxing	tax	VERB
inlawrev-2460	112	26	units	unit	NOUN
inlawrev-2460	112	27	in	in	ADP
inlawrev-2460	112	28	the	the	DET
inlawrev-2460	112	29	county	county	NOUN
inlawrev-2460	112	30	but	but	CCONJ
inlawrev-2460	112	31	only	only	ADV
inlawrev-2460	112	32	to	to	ADP
inlawrev-2460	112	33	"	"	PUNCT
inlawrev-2460	112	34	participating	participate	VERB
inlawrev-2460	112	35	taxing	tax	VERB
inlawrev-2460	112	36	units	unit	NOUN
inlawrev-2460	112	37	,	,	PUNCT
inlawrev-2460	112	38	"	"	PUNCT
inlawrev-2460	112	39	i.e.	i.e.	X
inlawrev-2460	112	40	,	,	PUNCT
inlawrev-2460	112	41	the	the	DET
inlawrev-2460	112	42	county	county	NOUN
inlawrev-2460	112	43	,	,	PUNCT
inlawrev-2460	112	44	the	the	DET
inlawrev-2460	112	45	townships	township	NOUN
inlawrev-2460	112	46	,	,	PUNCT
inlawrev-2460	112	47	and	and	CCONJ
inlawrev-2460	112	48	the	the	DET
inlawrev-2460	112	49	cities	city	NOUN
inlawrev-2460	112	50	and	and	CCONJ
inlawrev-2460	112	51	towns	town	NOUN
inlawrev-2460	112	52	within	within	ADP
inlawrev-2460	112	53	the	the	DET
inlawrev-2460	112	54	county	county	NOUN
inlawrev-2460	112	55	,	,	PUNCT
inlawrev-2460	112	56	19	19	NUM
inlawrev-2460	112	57	and	and	CCONJ
inlawrev-2460	112	58	may	may	AUX
inlawrev-2460	112	59	be	be	AUX
inlawrev-2460	112	60	used	use	VERB
inlawrev-2460	112	61	for	for	ADP
inlawrev-2460	112	62	additional	additional	ADJ
inlawrev-2460	112	63	expenditures	expenditure	NOUN
inlawrev-2460	112	64	or	or	CCONJ
inlawrev-2460	112	65	further	further	ADJ
inlawrev-2460	112	66	property	property	NOUN
inlawrev-2460	112	67	tax	tax	NOUN
inlawrev-2460	112	68	reduction	reduction	NOUN
inlawrev-2460	112	69	.	.	PUNCT
inlawrev-2460	113	1	schools	school	NOUN
inlawrev-2460	113	2	are	be	AUX
inlawrev-2460	113	3	excluded	exclude	VERB
inlawrev-2460	113	4	because	because	SCONJ
inlawrev-2460	113	5	the	the	DET
inlawrev-2460	113	6	tax	tax	NOUN
inlawrev-2460	113	7	package	package	NOUN
inlawrev-2460	113	8	provides	provide	VERB
inlawrev-2460	113	9	no	no	DET
inlawrev-2460	113	10	alternative	alternative	ADJ
inlawrev-2460	113	11	local	local	ADJ
inlawrev-2460	113	12	revenue	revenue	NOUN
inlawrev-2460	113	13	source	source	NOUN
inlawrev-2460	113	14	for	for	ADP
inlawrev-2460	113	15	school	school	NOUN
inlawrev-2460	113	16	corporations	corporation	NOUN
inlawrev-2460	113	17	.	.	PUNCT
inlawrev-2460	114	1	all	all	DET
inlawrev-2460	114	2	additional	additional	ADJ
inlawrev-2460	114	3	funds	fund	NOUN
inlawrev-2460	114	4	for	for	ADP
inlawrev-2460	114	5	schools	school	NOUN
inlawrev-2460	114	6	will	will	AUX
inlawrev-2460	114	7	now	now	ADV
inlawrev-2460	114	8	come	come	VERB
inlawrev-2460	114	9	from	from	ADP
inlawrev-2460	114	10	the	the	DET
inlawrev-2460	114	11	state	state	NOUN
inlawrev-2460	114	12	.	.	PUNCT
inlawrev-2460	115	1	the	the	DET
inlawrev-2460	115	2	distribution	distribution	NOUN
inlawrev-2460	115	3	of	of	ADP
inlawrev-2460	115	4	the	the	DET
inlawrev-2460	115	5	certified	certify	VERB
inlawrev-2460	115	6	share	share	NOUN
inlawrev-2460	115	7	portion	portion	NOUN
inlawrev-2460	115	8	of	of	ADP
inlawrev-2460	115	9	the	the	DET
inlawrev-2460	115	10	income	income	NOUN
inlawrev-2460	115	11	tax	tax	NOUN
inlawrev-2460	115	12	is	be	AUX
inlawrev-2460	115	13	to	to	PART
inlawrev-2460	115	14	be	be	AUX
inlawrev-2460	115	15	based	base	VERB
inlawrev-2460	115	16	on	on	ADP
inlawrev-2460	115	17	a	a	DET
inlawrev-2460	115	18	so	so	ADV
inlawrev-2460	115	19	-	-	PUNCT
inlawrev-2460	115	20	called	call	VERB
inlawrev-2460	115	21	"	"	PUNCT
inlawrev-2460	115	22	attributable	attributable	ADJ
inlawrev-2460	115	23	tax	tax	NOUN
inlawrev-2460	115	24	levy	levy	NOUN
inlawrev-2460	115	25	,	,	PUNCT
inlawrev-2460	115	26	"	"	PUNCT
inlawrev-2460	115	27	defined	define	VERB
inlawrev-2460	115	28	as	as	ADP
inlawrev-2460	115	29	the	the	DET
inlawrev-2460	115	30	levy	levy	NOUN
inlawrev-2460	115	31	of	of	ADP
inlawrev-2460	115	32	the	the	DET
inlawrev-2460	115	33	unit	unit	NOUN
inlawrev-2460	115	34	entitled	entitle	VERB
inlawrev-2460	115	35	to	to	PART
inlawrev-2460	115	36	receive	receive	VERB
inlawrev-2460	115	37	a	a	DET
inlawrev-2460	115	38	certified	certify	VERB
inlawrev-2460	115	39	share	share	NOUN
inlawrev-2460	115	40	plus	plus	CCONJ
inlawrev-2460	115	41	the	the	DET
inlawrev-2460	115	42	tax	tax	NOUN
inlawrev-2460	115	43	levies	levy	NOUN
inlawrev-2460	115	44	of	of	ADP
inlawrev-2460	115	45	any	any	DET
inlawrev-2460	115	46	special	special	ADJ
inlawrev-2460	115	47	taxing	tax	VERB
inlawrev-2460	115	48	district	district	NOUN
inlawrev-2460	115	49	or	or	CCONJ
inlawrev-2460	115	50	agency	agency	NOUN
inlawrev-2460	115	51	performing	perform	VERB
inlawrev-2460	115	52	a	a	DET
inlawrev-2460	115	53	function	function	NOUN
inlawrev-2460	115	54	reasonably	reasonably	ADV
inlawrev-2460	115	55	attributable	attributable	ADJ
inlawrev-2460	115	56	to	to	ADP
inlawrev-2460	115	57	the	the	DET
inlawrev-2460	115	58	participating	participate	VERB
inlawrev-2460	115	59	tax	tax	NOUN
inlawrev-2460	115	60	unit	unit	NOUN
inlawrev-2460	115	61	.	.	PUNCT
inlawrev-2460	116	1	the	the	DET
inlawrev-2460	116	2	newly	newly	ADV
inlawrev-2460	116	3	created	create	VERB
inlawrev-2460	116	4	local	local	ADJ
inlawrev-2460	116	5	property	property	NOUN
inlawrev-2460	116	6	tax	tax	NOUN
inlawrev-2460	116	7	control	control	NOUN
inlawrev-2460	116	8	board	board	PROPN
inlawrev-2460	116	9	is	be	AUX
inlawrev-2460	116	10	charged	charge	VERB
inlawrev-2460	116	11	with	with	ADP
inlawrev-2460	116	12	responsibility	responsibility	NOUN
inlawrev-2460	116	13	for	for	ADP
inlawrev-2460	116	14	determining	determine	VERB
inlawrev-2460	116	15	the	the	DET
inlawrev-2460	116	16	attributable	attributable	ADJ
inlawrev-2460	116	17	tax	tax	NOUN
inlawrev-2460	116	18	levy	levy	NOUN
inlawrev-2460	116	19	for	for	ADP
inlawrev-2460	116	20	each	each	DET
inlawrev-2460	116	21	unit	unit	NOUN
inlawrev-2460	116	22	entitled	entitle	VERB
inlawrev-2460	116	23	to	to	PART
inlawrev-2460	116	24	receive	receive	VERB
inlawrev-2460	116	25	these	these	DET
inlawrev-2460	116	26	certified	certified	ADJ
inlawrev-2460	116	27	shares	share	NOUN
inlawrev-2460	116	28	.	.	PUNCT
inlawrev-2460	117	1	for	for	ADP
inlawrev-2460	117	2	example	example	NOUN
inlawrev-2460	117	3	,	,	PUNCT
inlawrev-2460	117	4	a	a	DET
inlawrev-2460	117	5	county	county	NOUN
inlawrev-2460	117	6	-	-	PUNCT
inlawrev-2460	117	7	wide	wide	ADJ
inlawrev-2460	117	8	library	library	ADJ
inlawrev-2460	117	9	district	district	NOUN
inlawrev-2460	117	10	would	would	AUX
inlawrev-2460	117	11	presumably	presumably	ADV
inlawrev-2460	117	12	be	be	AUX
inlawrev-2460	117	13	attributable	attributable	ADJ
inlawrev-2460	117	14	to	to	ADP
inlawrev-2460	117	15	the	the	DET
inlawrev-2460	117	16	county	county	NOUN
inlawrev-2460	117	17	,	,	PUNCT
inlawrev-2460	117	18	but	but	CCONJ
inlawrev-2460	117	19	to	to	ADP
inlawrev-2460	117	20	which	which	DET
inlawrev-2460	117	21	unit	unit	NOUN
inlawrev-2460	117	22	would	would	AUX
inlawrev-2460	117	23	a	a	DET
inlawrev-2460	117	24	special	special	ADJ
inlawrev-2460	117	25	sanitation	sanitation	NOUN
inlawrev-2460	117	26	district	district	NOUN
inlawrev-2460	117	27	be	be	AUX
inlawrev-2460	117	28	attributable	attributable	ADJ
inlawrev-2460	117	29	,	,	PUNCT
inlawrev-2460	117	30	or	or	CCONJ
inlawrev-2460	117	31	a	a	DET
inlawrev-2460	117	32	library	library	NOUN
inlawrev-2460	117	33	district	district	NOUN
inlawrev-2460	117	34	encompassing	encompass	VERB
inlawrev-2460	117	35	less	less	ADJ
inlawrev-2460	117	36	than	than	ADP
inlawrev-2460	117	37	the	the	DET
inlawrev-2460	117	38	entire	entire	ADJ
inlawrev-2460	117	39	county	county	NOUN
inlawrev-2460	117	40	?	?	PUNCT
inlawrev-2460	118	1	since	since	SCONJ
inlawrev-2460	118	2	the	the	DET
inlawrev-2460	118	3	law	law	NOUN
inlawrev-2460	118	4	provides	provide	VERB
inlawrev-2460	118	5	that	that	SCONJ
inlawrev-2460	118	6	the	the	DET
inlawrev-2460	118	7	unit	unit	NOUN
inlawrev-2460	118	8	receiving	receive	VERB
inlawrev-2460	118	9	a	a	DET
inlawrev-2460	118	10	certified	certify	VERB
inlawrev-2460	118	11	share	share	NOUN
inlawrev-2460	118	12	may	may	AUX
inlawrev-2460	118	13	appropriate	appropriate	VERB
inlawrev-2460	118	14	or	or	CCONJ
inlawrev-2460	118	15	transfer	transfer	VERB
inlawrev-2460	118	16	any	any	DET
inlawrev-2460	118	17	part	part	NOUN
inlawrev-2460	118	18	of	of	ADP
inlawrev-2460	118	19	the	the	DET
inlawrev-2460	118	20	funds	fund	NOUN
inlawrev-2460	118	21	to	to	ADP
inlawrev-2460	118	22	any	any	DET
inlawrev-2460	118	23	unit	unit	NOUN
inlawrev-2460	118	24	whose	whose	DET
inlawrev-2460	118	25	levy	levy	NOUN
inlawrev-2460	118	26	was	be	AUX
inlawrev-2460	118	27	attributable	attributable	ADJ
inlawrev-2460	118	28	to	to	ADP
inlawrev-2460	118	29	it	it	PRON
inlawrev-2460	118	30	,	,	PUNCT
inlawrev-2460	118	31	20	20	NUM
inlawrev-2460	118	32	the	the	DET
inlawrev-2460	118	33	legislature	legislature	NOUN
inlawrev-2460	118	34	seems	seem	VERB
inlawrev-2460	118	35	to	to	PART
inlawrev-2460	118	36	have	have	AUX
inlawrev-2460	118	37	made	make	VERB
inlawrev-2460	118	38	this	this	DET
inlawrev-2460	118	39	distribution	distribution	NOUN
inlawrev-2460	118	40	unnecessarily	unnecessarily	ADV
inlawrev-2460	118	41	complex	complex	ADJ
inlawrev-2460	118	42	.	.	PUNCT
inlawrev-2460	119	1	it	it	PRON
inlawrev-2460	119	2	could	could	AUX
inlawrev-2460	119	3	seemingly	seemingly	ADV
inlawrev-2460	119	4	have	have	AUX
inlawrev-2460	119	5	accomplished	accomplish	VERB
inlawrev-2460	119	6	the	the	DET
inlawrev-2460	119	7	same	same	ADJ
inlawrev-2460	119	8	goal	goal	NOUN
inlawrev-2460	119	9	by	by	ADP
inlawrev-2460	119	10	simply	simply	ADV
inlawrev-2460	119	11	providing	provide	VERB
inlawrev-2460	119	12	for	for	ADP
inlawrev-2460	119	13	distribution	distribution	NOUN
inlawrev-2460	119	14	of	of	ADP
inlawrev-2460	119	15	the	the	DET
inlawrev-2460	119	16	certified	certify	VERB
inlawrev-2460	119	17	shares	share	NOUN
inlawrev-2460	119	18	to	to	ADP
inlawrev-2460	119	19	all	all	DET
inlawrev-2460	119	20	taxing	tax	VERB
inlawrev-2460	119	21	units	unit	NOUN
inlawrev-2460	119	22	except	except	SCONJ
inlawrev-2460	119	23	schools	school	NOUN
inlawrev-2460	119	24	.	.	PUNCT
inlawrev-2460	120	1	iebright	iebright	NOUN
inlawrev-2460	120	2	v.	v.	ADP
inlawrev-2460	120	3	mccollough	mccollough	PROPN
inlawrev-2460	120	4	,	,	PUNCT
inlawrev-2460	120	5	27	27	NUM
inlawrev-2460	120	6	ind	ind	NOUN
inlawrev-2460	120	7	.	.	PUNCT
inlawrev-2460	121	1	223	223	NUM
inlawrev-2460	121	2	(	(	PUNCT
inlawrev-2460	121	3	1866	1866	NUM
inlawrev-2460	121	4	)	)	PUNCT
inlawrev-2460	121	5	.	.	PUNCT
inlawrev-2460	122	1	19ind	19ind	INTJ
inlawrev-2460	122	2	.	.	PUNCT
inlawrev-2460	123	1	pub	pub	NOUN
inlawrev-2460	123	2	.	.	PUNCT
inlawrev-2460	124	1	l.	l.	PROPN
inlawrev-2460	124	2	no	no	INTJ
inlawrev-2460	124	3	.	.	PROPN
inlawrev-2460	125	1	50	50	NUM
inlawrev-2460	125	2	,	,	PUNCT
inlawrev-2460	125	3	§	§	NOUN
inlawrev-2460	125	4	7	7	NUM
inlawrev-2460	125	5	(	(	PUNCT
inlawrev-2460	125	6	april	april	PROPN
inlawrev-2460	125	7	24	24	NUM
inlawrev-2460	125	8	,	,	PUNCT
inlawrev-2460	125	9	1973	1973	NUM
inlawrev-2460	125	10	)	)	PUNCT
inlawrev-2460	125	11	.	.	PUNCT
inlawrev-2460	126	1	2	2	NUM
inlawrev-2460	127	1	i	i	PRON
inlawrev-2460	127	2	d.	d.	PROPN
inlawrev-2460	127	3	258	258	NUM
inlawrev-2460	127	4	indiana	indiana	PROPN
inlawrev-2460	127	5	law	law	PROPN
inlawrev-2460	127	6	review	review	NOUN
inlawrev-2460	127	7	[	[	X
inlawrev-2460	127	8	vol	vol	NOUN
inlawrev-2460	127	9	.	.	NOUN
inlawrev-2460	127	10	7	7	NUM
inlawrev-2460	127	11	the	the	DET
inlawrev-2460	127	12	great	great	ADJ
inlawrev-2460	127	13	variety	variety	NOUN
inlawrev-2460	127	14	of	of	ADP
inlawrev-2460	127	15	possible	possible	ADJ
inlawrev-2460	127	16	local	local	ADJ
inlawrev-2460	127	17	income	income	NOUN
inlawrev-2460	127	18	tax	tax	NOUN
inlawrev-2460	127	19	rates	rate	NOUN
inlawrev-2460	127	20	will	will	AUX
inlawrev-2460	127	21	complicate	complicate	VERB
inlawrev-2460	127	22	withholding	withholding	NOUN
inlawrev-2460	127	23	procedures	procedure	NOUN
inlawrev-2460	127	24	for	for	ADP
inlawrev-2460	127	25	employers	employer	NOUN
inlawrev-2460	127	26	.	.	PUNCT
inlawrev-2460	128	1	a	a	DET
inlawrev-2460	128	2	large	large	ADJ
inlawrev-2460	128	3	employer	employer	NOUN
inlawrev-2460	128	4	drawing	draw	VERB
inlawrev-2460	128	5	employees	employee	NOUN
inlawrev-2460	128	6	from	from	ADP
inlawrev-2460	128	7	a	a	DET
inlawrev-2460	128	8	multi	multi	ADJ
inlawrev-2460	128	9	-	-	ADJ
inlawrev-2460	128	10	county	county	NOUN
inlawrev-2460	128	11	area	area	NOUN
inlawrev-2460	128	12	may	may	AUX
inlawrev-2460	128	13	be	be	AUX
inlawrev-2460	128	14	required	require	VERB
inlawrev-2460	128	15	to	to	PART
inlawrev-2460	128	16	withhold	withhold	VERB
inlawrev-2460	128	17	state	state	NOUN
inlawrev-2460	128	18	or	or	CCONJ
inlawrev-2460	128	19	local	local	ADJ
inlawrev-2460	128	20	income	income	NOUN
inlawrev-2460	128	21	taxes	taxis	NOUN
inlawrev-2460	128	22	at	at	ADP
inlawrev-2460	128	23	as	as	ADV
inlawrev-2460	128	24	many	many	ADJ
inlawrev-2460	128	25	as	as	ADP
inlawrev-2460	128	26	five	five	NUM
inlawrev-2460	128	27	different	different	ADJ
inlawrev-2460	128	28	withholding	withholding	NOUN
inlawrev-2460	128	29	rates	rate	NOUN
inlawrev-2460	128	30	.	.	PUNCT
inlawrev-2460	129	1	an	an	DET
inlawrev-2460	129	2	employer	employer	NOUN
inlawrev-2460	129	3	located	locate	VERB
inlawrev-2460	129	4	in	in	ADP
inlawrev-2460	129	5	a	a	DET
inlawrev-2460	129	6	county	county	NOUN
inlawrev-2460	129	7	which	which	PRON
inlawrev-2460	129	8	has	have	AUX
inlawrev-2460	129	9	not	not	PART
inlawrev-2460	129	10	adopted	adopt	VERB
inlawrev-2460	129	11	the	the	DET
inlawrev-2460	129	12	tax	tax	NOUN
inlawrev-2460	129	13	withholds	withhold	VERB
inlawrev-2460	129	14	no	no	DET
inlawrev-2460	129	15	local	local	ADJ
inlawrev-2460	129	16	income	income	NOUN
inlawrev-2460	129	17	tax	tax	NOUN
inlawrev-2460	129	18	for	for	ADP
inlawrev-2460	129	19	residents	resident	NOUN
inlawrev-2460	129	20	of	of	ADP
inlawrev-2460	129	21	his	his	PRON
inlawrev-2460	129	22	own	own	ADJ
inlawrev-2460	129	23	county	county	NOUN
inlawrev-2460	129	24	.	.	PUNCT
inlawrev-2460	130	1	if	if	SCONJ
inlawrev-2460	130	2	he	he	PRON
inlawrev-2460	130	3	is	be	AUX
inlawrev-2460	130	4	located	locate	VERB
inlawrev-2460	130	5	in	in	ADP
inlawrev-2460	130	6	a	a	DET
inlawrev-2460	130	7	county	county	NOUN
inlawrev-2460	130	8	which	which	PRON
inlawrev-2460	130	9	has	have	AUX
inlawrev-2460	130	10	adopted	adopt	VERB
inlawrev-2460	130	11	the	the	DET
inlawrev-2460	130	12	local	local	ADJ
inlawrev-2460	130	13	tax	tax	NOUN
inlawrev-2460	130	14	,	,	PUNCT
inlawrev-2460	130	15	he	he	PRON
inlawrev-2460	130	16	must	must	AUX
inlawrev-2460	130	17	withhold	withhold	VERB
inlawrev-2460	130	18	at	at	ADP
inlawrev-2460	130	19	whatever	whatever	PRON
inlawrev-2460	130	20	the	the	DET
inlawrev-2460	130	21	local	local	ADJ
inlawrev-2460	130	22	rate	rate	NOUN
inlawrev-2460	130	23	is	be	AUX
inlawrev-2460	130	24	for	for	ADP
inlawrev-2460	130	25	residents	resident	NOUN
inlawrev-2460	130	26	of	of	ADP
inlawrev-2460	130	27	the	the	DET
inlawrev-2460	130	28	county	county	NOUN
inlawrev-2460	130	29	,	,	PUNCT
inlawrev-2460	130	30	at	at	ADP
inlawrev-2460	130	31	the	the	DET
inlawrev-2460	130	32	rate	rate	NOUN
inlawrev-2460	130	33	of	of	ADP
inlawrev-2460	130	34	one	one	NUM
inlawrev-2460	130	35	-	-	PUNCT
inlawrev-2460	130	36	quarter	quarter	NOUN
inlawrev-2460	130	37	of	of	ADP
inlawrev-2460	130	38	one	one	NUM
inlawrev-2460	130	39	percent	percent	NOUN
inlawrev-2460	130	40	for	for	ADP
inlawrev-2460	130	41	his	his	PRON
inlawrev-2460	130	42	employees	employee	NOUN
inlawrev-2460	130	43	who	who	PRON
inlawrev-2460	130	44	reside	reside	VERB
inlawrev-2460	130	45	in	in	ADP
inlawrev-2460	130	46	a	a	DET
inlawrev-2460	130	47	nonadopting	nonadopting	ADJ
inlawrev-2460	130	48	county	county	NOUN
inlawrev-2460	130	49	,	,	PUNCT
inlawrev-2460	130	50	and	and	CCONJ
inlawrev-2460	130	51	for	for	ADP
inlawrev-2460	130	52	those	those	DET
inlawrev-2460	130	53	employees	employee	NOUN
inlawrev-2460	130	54	who	who	PRON
inlawrev-2460	130	55	reside	reside	VERB
inlawrev-2460	130	56	in	in	ADP
inlawrev-2460	130	57	an	an	DET
inlawrev-2460	130	58	adopting	adopt	VERB
inlawrev-2460	130	59	county	county	NOUN
inlawrev-2460	130	60	,	,	PUNCT
inlawrev-2460	130	61	at	at	ADP
inlawrev-2460	130	62	the	the	DET
inlawrev-2460	130	63	appropriate	appropriate	ADJ
inlawrev-2460	130	64	rate	rate	NOUN
inlawrev-2460	130	65	in	in	ADP
inlawrev-2460	130	66	those	those	DET
inlawrev-2460	130	67	counties	county	NOUN
inlawrev-2460	130	68	.	.	PUNCT
inlawrev-2460	131	1	to	to	PART
inlawrev-2460	131	2	minimize	minimize	VERB
inlawrev-2460	131	3	the	the	DET
inlawrev-2460	131	4	employer	employer	NOUN
inlawrev-2460	131	5	's	's	PART
inlawrev-2460	131	6	problem	problem	NOUN
inlawrev-2460	131	7	of	of	ADP
inlawrev-2460	131	8	keeping	keep	VERB
inlawrev-2460	131	9	track	track	NOUN
inlawrev-2460	131	10	of	of	ADP
inlawrev-2460	131	11	employees	employee	NOUN
inlawrev-2460	131	12	'	'	PART
inlawrev-2460	131	13	changes	change	NOUN
inlawrev-2460	131	14	of	of	ADP
inlawrev-2460	131	15	residence	residence	NOUN
inlawrev-2460	131	16	,	,	PUNCT
inlawrev-2460	131	17	the	the	DET
inlawrev-2460	131	18	legislature	legislature	NOUN
inlawrev-2460	131	19	provided	provide	VERB
inlawrev-2460	131	20	that	that	SCONJ
inlawrev-2460	131	21	an	an	DET
inlawrev-2460	131	22	individual	individual	NOUN
inlawrev-2460	131	23	's	's	PART
inlawrev-2460	131	24	residence	residence	NOUN
inlawrev-2460	131	25	as	as	ADP
inlawrev-2460	131	26	of	of	ADP
inlawrev-2460	131	27	january	january	PROPN
inlawrev-2460	131	28	1	1	NUM
inlawrev-2460	131	29	each	each	DET
inlawrev-2460	131	30	year	year	NOUN
inlawrev-2460	131	31	would	would	AUX
inlawrev-2460	131	32	govern	govern	VERB
inlawrev-2460	131	33	tax	tax	NOUN
inlawrev-2460	131	34	liability	liability	NOUN
inlawrev-2460	131	35	.	.	PUNCT
inlawrev-2460	132	1	the	the	DET
inlawrev-2460	132	2	law	law	NOUN
inlawrev-2460	132	3	provides	provide	VERB
inlawrev-2460	132	4	specifically	specifically	ADV
inlawrev-2460	132	5	that	that	SCONJ
inlawrev-2460	132	6	"	"	PUNCT
inlawrev-2460	132	7	subsequent	subsequent	ADJ
inlawrev-2460	132	8	changes	change	NOUN
inlawrev-2460	132	9	during	during	ADP
inlawrev-2460	132	10	a	a	DET
inlawrev-2460	132	11	calendar	calendar	NOUN
inlawrev-2460	132	12	year	year	NOUN
inlawrev-2460	132	13	of	of	ADP
inlawrev-2460	132	14	an	an	DET
inlawrev-2460	132	15	individual	individual	NOUN
inlawrev-2460	132	16	's	's	PART
inlawrev-2460	132	17	residence	residence	NOUN
inlawrev-2460	132	18	.	.	PUNCT
inlawrev-2460	132	19	.	.	PUNCT
inlawrev-2460	133	1	.	.	PUNCT
inlawrev-2460	134	1	shall	shall	AUX
inlawrev-2460	134	2	not	not	PART
inlawrev-2460	134	3	alter	alter	VERB
inlawrev-2460	134	4	or	or	CCONJ
inlawrev-2460	134	5	affect	affect	VERB
inlawrev-2460	134	6	such	such	ADJ
inlawrev-2460	134	7	individual	individual	NOUN
inlawrev-2460	134	8	's	's	PART
inlawrev-2460	134	9	liability	liability	NOUN
inlawrev-2460	134	10	for	for	ADP
inlawrev-2460	134	11	county	county	NOUN
inlawrev-2460	134	12	income	income	NOUN
inlawrev-2460	134	13	taxes	taxis	NOUN
inlawrev-2460	134	14	based	base	VERB
inlawrev-2460	134	15	upon	upon	SCONJ
inlawrev-2460	134	16	his	his	PRON
inlawrev-2460	134	17	residence	residence	NOUN
inlawrev-2460	134	18	as	as	SCONJ
inlawrev-2460	134	19	determined	determine	VERB
inlawrev-2460	134	20	in	in	ADP
inlawrev-2460	134	21	accordance	accordance	NOUN
inlawrev-2460	134	22	with	with	ADP
inlawrev-2460	134	23	the	the	DET
inlawrev-2460	134	24	standards	standard	NOUN
inlawrev-2460	134	25	and	and	CCONJ
inlawrev-2460	134	26	date	date	NOUN
inlawrev-2460	134	27	herein	herein	NOUN
inlawrev-2460	134	28	before	before	SCONJ
inlawrev-2460	134	29	established	establish	VERB
inlawrev-2460	134	30	.	.	PUNCT
inlawrev-2460	134	31	"	"	PUNCT
inlawrev-2460	135	1	2	2	NUM
inlawrev-2460	135	2	'	'	PUNCT
inlawrev-2460	135	3	thus	thus	ADV
inlawrev-2460	135	4	,	,	PUNCT
inlawrev-2460	135	5	an	an	DET
inlawrev-2460	135	6	individual	individual	NOUN
inlawrev-2460	135	7	who	who	PRON
inlawrev-2460	135	8	on	on	ADP
inlawrev-2460	135	9	january	january	PROPN
inlawrev-2460	135	10	1	1	NUM
inlawrev-2460	135	11	resided	reside	VERB
inlawrev-2460	135	12	in	in	ADP
inlawrev-2460	135	13	a	a	DET
inlawrev-2460	135	14	county	county	NOUN
inlawrev-2460	135	15	which	which	PRON
inlawrev-2460	135	16	had	have	AUX
inlawrev-2460	135	17	adopted	adopt	VERB
inlawrev-2460	135	18	the	the	DET
inlawrev-2460	135	19	local	local	ADJ
inlawrev-2460	135	20	income	income	NOUN
inlawrev-2460	135	21	tax	tax	NOUN
inlawrev-2460	135	22	would	would	AUX
inlawrev-2460	135	23	be	be	AUX
inlawrev-2460	135	24	liable	liable	ADJ
inlawrev-2460	135	25	for	for	ADP
inlawrev-2460	135	26	the	the	DET
inlawrev-2460	135	27	tax	tax	NOUN
inlawrev-2460	135	28	to	to	ADP
inlawrev-2460	135	29	that	that	DET
inlawrev-2460	135	30	county	county	NOUN
inlawrev-2460	135	31	for	for	ADP
inlawrev-2460	135	32	the	the	DET
inlawrev-2460	135	33	entire	entire	ADJ
inlawrev-2460	135	34	calendar	calendar	NOUN
inlawrev-2460	135	35	year	year	NOUN
inlawrev-2460	135	36	even	even	ADV
inlawrev-2460	135	37	though	though	SCONJ
inlawrev-2460	135	38	he	he	PRON
inlawrev-2460	135	39	may	may	AUX
inlawrev-2460	135	40	have	have	AUX
inlawrev-2460	135	41	moved	move	VERB
inlawrev-2460	135	42	out	out	ADP
inlawrev-2460	135	43	of	of	ADP
inlawrev-2460	135	44	it	it	PRON
inlawrev-2460	135	45	on	on	ADP
inlawrev-2460	135	46	january	january	PROPN
inlawrev-2460	135	47	2	2	NUM
inlawrev-2460	135	48	.	.	PUNCT
inlawrev-2460	136	1	admittedly	admittedly	ADV
inlawrev-2460	136	2	,	,	PUNCT
inlawrev-2460	136	3	this	this	PRON
inlawrev-2460	136	4	simplifies	simplify	VERB
inlawrev-2460	136	5	the	the	DET
inlawrev-2460	136	6	administrative	administrative	ADJ
inlawrev-2460	136	7	problems	problem	NOUN
inlawrev-2460	136	8	,	,	PUNCT
inlawrev-2460	136	9	but	but	CCONJ
inlawrev-2460	136	10	query	query	VERB
inlawrev-2460	136	11	whether	whether	SCONJ
inlawrev-2460	136	12	such	such	ADJ
inlawrev-2460	136	13	county	county	NOUN
inlawrev-2460	136	14	,	,	PUNCT
inlawrev-2460	136	15	in	in	ADP
inlawrev-2460	136	16	fact	fact	NOUN
inlawrev-2460	136	17	,	,	PUNCT
inlawrev-2460	136	18	continues	continue	VERB
inlawrev-2460	136	19	to	to	PART
inlawrev-2460	136	20	have	have	VERB
inlawrev-2460	136	21	jurisdiction	jurisdiction	NOUN
inlawrev-2460	136	22	over	over	ADP
inlawrev-2460	136	23	this	this	DET
inlawrev-2460	136	24	individual	individual	NOUN
inlawrev-2460	136	25	for	for	ADP
inlawrev-2460	136	26	purposes	purpose	NOUN
inlawrev-2460	136	27	of	of	ADP
inlawrev-2460	136	28	taxing	tax	VERB
inlawrev-2460	136	29	his	his	PRON
inlawrev-2460	136	30	income	income	NOUN
inlawrev-2460	136	31	?	?	PUNCT
inlawrev-2460	137	1	c.	c.	NOUN
inlawrev-2460	137	2	property	property	NOUN
inlawrev-2460	137	3	tax	tax	NOUN
inlawrev-2460	137	4	limits	limit	NOUN
inlawrev-2460	137	5	this	this	DET
inlawrev-2460	137	6	new	new	ADJ
inlawrev-2460	137	7	tax	tax	NOUN
inlawrev-2460	137	8	program	program	NOUN
inlawrev-2460	137	9	severely	severely	ADV
inlawrev-2460	137	10	limits	limit	VERB
inlawrev-2460	137	11	the	the	DET
inlawrev-2460	137	12	amount	amount	NOUN
inlawrev-2460	137	13	of	of	ADP
inlawrev-2460	137	14	money	money	NOUN
inlawrev-2460	137	15	which	which	PRON
inlawrev-2460	137	16	any	any	DET
inlawrev-2460	137	17	unit	unit	NOUN
inlawrev-2460	137	18	of	of	ADP
inlawrev-2460	137	19	local	local	ADJ
inlawrev-2460	137	20	government	government	NOUN
inlawrev-2460	137	21	may	may	AUX
inlawrev-2460	137	22	raise	raise	VERB
inlawrev-2460	137	23	from	from	ADP
inlawrev-2460	137	24	the	the	DET
inlawrev-2460	137	25	property	property	NOUN
inlawrev-2460	137	26	tax	tax	NOUN
inlawrev-2460	137	27	beginning	beginning	NOUN
inlawrev-2460	137	28	in	in	ADP
inlawrev-2460	137	29	1974	1974	NUM
inlawrev-2460	137	30	.	.	PUNCT
inlawrev-2460	138	1	for	for	ADP
inlawrev-2460	138	2	those	those	DET
inlawrev-2460	138	3	counties	county	NOUN
inlawrev-2460	138	4	which	which	PRON
inlawrev-2460	138	5	have	have	AUX
inlawrev-2460	138	6	adopted	adopt	VERB
inlawrev-2460	138	7	a	a	DET
inlawrev-2460	138	8	local	local	ADJ
inlawrev-2460	138	9	income	income	NOUN
inlawrev-2460	138	10	tax	tax	NOUN
inlawrev-2460	138	11	,	,	PUNCT
inlawrev-2460	138	12	the	the	DET
inlawrev-2460	138	13	property	property	NOUN
inlawrev-2460	138	14	tax	tax	NOUN
inlawrev-2460	138	15	levy	levy	NOUN
inlawrev-2460	138	16	for	for	ADP
inlawrev-2460	138	17	each	each	DET
inlawrev-2460	138	18	taxing	tax	VERB
inlawrev-2460	138	19	unit	unit	NOUN
inlawrev-2460	138	20	is	be	AUX
inlawrev-2460	138	21	frozen	freeze	VERB
inlawrev-2460	138	22	at	at	ADP
inlawrev-2460	138	23	its	its	PRON
inlawrev-2460	138	24	1973	1973	NUM
inlawrev-2460	138	25	level	level	NOUN
inlawrev-2460	138	26	,	,	PUNCT
inlawrev-2460	138	27	that	that	ADV
inlawrev-2460	138	28	is	is	ADV
inlawrev-2460	138	29	,	,	PUNCT
inlawrev-2460	138	30	the	the	DET
inlawrev-2460	138	31	actual	actual	ADJ
inlawrev-2460	138	32	amount	amount	NOUN
inlawrev-2460	138	33	of	of	ADP
inlawrev-2460	138	34	money	money	NOUN
inlawrev-2460	138	35	raised	raise	VERB
inlawrev-2460	138	36	from	from	ADP
inlawrev-2460	138	37	the	the	DET
inlawrev-2460	138	38	property	property	NOUN
inlawrev-2460	138	39	tax	tax	NOUN
inlawrev-2460	138	40	.	.	PUNCT
inlawrev-2460	139	1	in	in	ADP
inlawrev-2460	139	2	these	these	DET
inlawrev-2460	139	3	units	unit	NOUN
inlawrev-2460	139	4	property	property	NOUN
inlawrev-2460	139	5	tax	tax	NOUN
inlawrev-2460	139	6	rates	rate	NOUN
inlawrev-2460	139	7	will	will	AUX
inlawrev-2460	139	8	decrease	decrease	VERB
inlawrev-2460	139	9	as	as	ADP
inlawrev-2460	139	10	assessed	assess	VERB
inlawrev-2460	139	11	valuation	valuation	NOUN
inlawrev-2460	139	12	increases	increase	NOUN
inlawrev-2460	139	13	and	and	CCONJ
inlawrev-2460	139	14	vice	vice	NOUN
inlawrev-2460	139	15	versa	versa	ADV
inlawrev-2460	139	16	.	.	PUNCT
inlawrev-2460	140	1	for	for	ADP
inlawrev-2460	140	2	those	those	DET
inlawrev-2460	140	3	counties	county	NOUN
inlawrev-2460	140	4	which	which	PRON
inlawrev-2460	140	5	have	have	AUX
inlawrev-2460	140	6	not	not	PART
inlawrev-2460	140	7	adopted	adopt	VERB
inlawrev-2460	140	8	a	a	DET
inlawrev-2460	140	9	local	local	ADJ
inlawrev-2460	140	10	income	income	NOUN
inlawrev-2460	140	11	tax	tax	NOUN
inlawrev-2460	140	12	the	the	DET
inlawrev-2460	140	13	property	property	NOUN
inlawrev-2460	140	14	tax	tax	NOUN
inlawrev-2460	140	15	rate	rate	NOUN
inlawrev-2460	140	16	imposed	impose	VERB
inlawrev-2460	140	17	in	in	ADP
inlawrev-2460	140	18	1973	1973	NUM
inlawrev-2460	140	19	is	be	AUX
inlawrev-2460	140	20	frozen	freeze	VERB
inlawrev-2460	140	21	.	.	PUNCT
inlawrev-2460	140	22	22	22	NUM
inlawrev-2460	140	23	in	in	ADP
inlawrev-2460	140	24	these	these	DET
inlawrev-2460	140	25	cases	case	NOUN
inlawrev-2460	140	26	the	the	DET
inlawrev-2460	140	27	only	only	ADJ
inlawrev-2460	140	28	additional	additional	ADJ
inlawrev-2460	140	29	local	local	ADJ
inlawrev-2460	140	30	tax	tax	NOUN
inlawrev-2460	140	31	revenue	revenue	NOUN
inlawrev-2460	140	32	available	available	ADJ
inlawrev-2460	140	33	will	will	AUX
inlawrev-2460	140	34	come	come	VERB
inlawrev-2460	140	35	from	from	ADP
inlawrev-2460	140	36	increases	increase	NOUN
inlawrev-2460	140	37	in	in	ADP
inlawrev-2460	140	38	assessed	assessed	ADJ
inlawrev-2460	140	39	valuation	valuation	NOUN
inlawrev-2460	140	40	.	.	PUNCT
inlawrev-2460	141	1	the	the	DET
inlawrev-2460	141	2	freeze	freeze	NOUN
inlawrev-2460	141	3	generally	generally	ADV
inlawrev-2460	141	4	does	do	AUX
inlawrev-2460	141	5	not	not	PART
inlawrev-2460	141	6	apply	apply	VERB
inlawrev-2460	141	7	to	to	ADP
inlawrev-2460	141	8	levies	levy	NOUN
inlawrev-2460	141	9	or	or	CCONJ
inlawrev-2460	141	10	rates	rate	NOUN
inlawrev-2460	141	11	for	for	ADP
inlawrev-2460	141	12	debt	debt	NOUN
inlawrev-2460	141	13	or	or	CCONJ
inlawrev-2460	141	14	lease	lease	NOUN
inlawrev-2460	141	15	-	-	PUNCT
inlawrev-2460	141	16	rental	rental	NOUN
inlawrev-2460	141	17	obligations	obligation	NOUN
inlawrev-2460	141	18	and	and	CCONJ
inlawrev-2460	141	19	,	,	PUNCT
inlawrev-2460	141	20	once	once	ADV
inlawrev-2460	141	21	again	again	ADV
inlawrev-2460	141	22	,	,	PUNCT
inlawrev-2460	141	23	any	any	DET
inlawrev-2460	141	24	amounts	amount	NOUN
inlawrev-2460	141	25	of	of	ADP
inlawrev-2460	141	26	federal	federal	ADJ
inlawrev-2460	141	27	revenue	revenue	NOUN
inlawrev-2460	141	28	sharing	sharing	NOUN
inlawrev-2460	141	29	funds	fund	NOUN
inlawrev-2460	141	30	used	use	VERB
inlawrev-2460	141	31	in	in	ADP
inlawrev-2460	141	32	1973	1973	NUM
inlawrev-2460	141	33	to	to	PART
inlawrev-2460	141	34	reduce	reduce	VERB
inlawrev-2460	141	35	2	2	NUM
inlawrev-2460	141	36	ud	ud	NOUN
inlawrev-2460	141	37	.	.	PUNCT
inlawrev-2460	142	1	27id	27id	NOUN
inlawrev-2460	142	2	.	.	PUNCT
inlawrev-2460	143	1	1973	1973	NUM
inlawrev-2460	143	2	]	]	PUNCT
inlawrev-2460	143	3	survey	survey	NOUN
inlawrev-2460	143	4	of	of	ADP
inlawrev-2460	143	5	recent	recent	ADJ
inlawrev-2460	143	6	developments	development	NOUN
inlawrev-2460	143	7	259	259	NUM
inlawrev-2460	143	8	the	the	DET
inlawrev-2460	143	9	tax	tax	NOUN
inlawrev-2460	143	10	levies	levy	NOUN
inlawrev-2460	143	11	must	must	AUX
inlawrev-2460	143	12	be	be	AUX
inlawrev-2460	143	13	added	add	VERB
inlawrev-2460	143	14	back	back	ADV
inlawrev-2460	143	15	to	to	ADP
inlawrev-2460	143	16	the	the	DET
inlawrev-2460	143	17	levy	levy	NOUN
inlawrev-2460	143	18	before	before	SCONJ
inlawrev-2460	143	19	the	the	DET
inlawrev-2460	143	20	freeze	freeze	NOUN
inlawrev-2460	143	21	is	be	AUX
inlawrev-2460	143	22	applied	apply	VERB
inlawrev-2460	143	23	.	.	PUNCT
inlawrev-2460	144	1	like	like	ADP
inlawrev-2460	144	2	the	the	DET
inlawrev-2460	144	3	twenty	twenty	NUM
inlawrev-2460	144	4	percent	percent	NOUN
inlawrev-2460	144	5	credit	credit	NOUN
inlawrev-2460	144	6	to	to	ADP
inlawrev-2460	144	7	all	all	DET
inlawrev-2460	144	8	taxpayers	taxpayer	NOUN
inlawrev-2460	144	9	,	,	PUNCT
inlawrev-2460	144	10	this	this	DET
inlawrev-2460	144	11	freeze	freeze	NOUN
inlawrev-2460	144	12	of	of	ADP
inlawrev-2460	144	13	tax	tax	NOUN
inlawrev-2460	144	14	rates	rate	NOUN
inlawrev-2460	144	15	or	or	CCONJ
inlawrev-2460	144	16	levies	levy	NOUN
inlawrev-2460	144	17	seems	seem	VERB
inlawrev-2460	144	18	fairly	fairly	ADV
inlawrev-2460	144	19	simple	simple	ADJ
inlawrev-2460	144	20	on	on	ADP
inlawrev-2460	144	21	the	the	DET
inlawrev-2460	144	22	surface	surface	NOUN
inlawrev-2460	144	23	,	,	PUNCT
inlawrev-2460	144	24	but	but	CCONJ
inlawrev-2460	144	25	it	it	PRON
inlawrev-2460	144	26	may	may	AUX
inlawrev-2460	144	27	create	create	VERB
inlawrev-2460	144	28	some	some	DET
inlawrev-2460	144	29	serious	serious	ADJ
inlawrev-2460	144	30	inequities	inequity	NOUN
inlawrev-2460	144	31	,	,	PUNCT
inlawrev-2460	144	32	and	and	CCONJ
inlawrev-2460	144	33	will	will	AUX
inlawrev-2460	144	34	certainly	certainly	ADV
inlawrev-2460	144	35	result	result	VERB
inlawrev-2460	144	36	in	in	ADP
inlawrev-2460	144	37	significant	significant	ADJ
inlawrev-2460	144	38	shifts	shift	NOUN
inlawrev-2460	144	39	in	in	ADP
inlawrev-2460	144	40	local	local	ADJ
inlawrev-2460	144	41	tax	tax	NOUN
inlawrev-2460	144	42	burdens	burden	NOUN
inlawrev-2460	144	43	.	.	PUNCT
inlawrev-2460	145	1	the	the	DET
inlawrev-2460	145	2	county	county	NOUN
inlawrev-2460	145	3	council	council	NOUN
inlawrev-2460	145	4	will	will	AUX
inlawrev-2460	145	5	now	now	ADV
inlawrev-2460	145	6	determine	determine	VERB
inlawrev-2460	145	7	the	the	DET
inlawrev-2460	145	8	source	source	NOUN
inlawrev-2460	145	9	of	of	ADP
inlawrev-2460	145	10	additional	additional	ADJ
inlawrev-2460	145	11	local	local	ADJ
inlawrev-2460	145	12	revenue	revenue	NOUN
inlawrev-2460	145	13	—	—	PUNCT
inlawrev-2460	145	14	either	either	CCONJ
inlawrev-2460	145	15	the	the	DET
inlawrev-2460	145	16	income	income	NOUN
inlawrev-2460	145	17	tax	tax	NOUN
inlawrev-2460	145	18	or	or	CCONJ
inlawrev-2460	145	19	increases	increase	NOUN
inlawrev-2460	145	20	in	in	ADP
inlawrev-2460	145	21	assessed	assessed	ADJ
inlawrev-2460	145	22	valuations	valuation	NOUN
inlawrev-2460	145	23	.	.	PUNCT
inlawrev-2460	146	1	if	if	SCONJ
inlawrev-2460	146	2	the	the	DET
inlawrev-2460	146	3	local	local	ADJ
inlawrev-2460	146	4	income	income	NOUN
inlawrev-2460	146	5	tax	tax	NOUN
inlawrev-2460	146	6	is	be	AUX
inlawrev-2460	146	7	adopted	adopt	VERB
inlawrev-2460	146	8	and	and	CCONJ
inlawrev-2460	146	9	tax	tax	NOUN
inlawrev-2460	146	10	levies	levy	NOUN
inlawrev-2460	146	11	frozen	freeze	VERB
inlawrev-2460	146	12	,	,	PUNCT
inlawrev-2460	146	13	most	most	ADJ
inlawrev-2460	146	14	of	of	ADP
inlawrev-2460	146	15	the	the	DET
inlawrev-2460	146	16	additional	additional	ADJ
inlawrev-2460	146	17	burden	burden	NOUN
inlawrev-2460	146	18	will	will	AUX
inlawrev-2460	146	19	fall	fall	VERB
inlawrev-2460	146	20	on	on	ADP
inlawrev-2460	146	21	individuals	individual	NOUN
inlawrev-2460	146	22	since	since	SCONJ
inlawrev-2460	146	23	corporations	corporation	NOUN
inlawrev-2460	146	24	are	be	AUX
inlawrev-2460	146	25	not	not	PART
inlawrev-2460	146	26	subject	subject	ADJ
inlawrev-2460	146	27	to	to	ADP
inlawrev-2460	146	28	the	the	DET
inlawrev-2460	146	29	local	local	ADJ
inlawrev-2460	146	30	income	income	NOUN
inlawrev-2460	146	31	tax	tax	NOUN
inlawrev-2460	146	32	.	.	PUNCT
inlawrev-2460	147	1	not	not	PART
inlawrev-2460	147	2	only	only	ADV
inlawrev-2460	147	3	will	will	AUX
inlawrev-2460	147	4	corporations	corporation	NOUN
inlawrev-2460	147	5	have	have	VERB
inlawrev-2460	147	6	some	some	PRON
inlawrev-2460	147	7	of	of	ADP
inlawrev-2460	147	8	their	their	PRON
inlawrev-2460	147	9	property	property	NOUN
inlawrev-2460	147	10	taxes	taxis	NOUN
inlawrev-2460	147	11	replaced	replace	VERB
inlawrev-2460	147	12	with	with	ADP
inlawrev-2460	147	13	the	the	DET
inlawrev-2460	147	14	income	income	NOUN
inlawrev-2460	147	15	tax	tax	NOUN
inlawrev-2460	147	16	,	,	PUNCT
inlawrev-2460	147	17	paid	pay	VERB
inlawrev-2460	147	18	only	only	ADV
inlawrev-2460	147	19	by	by	ADP
inlawrev-2460	147	20	individuals	individual	NOUN
inlawrev-2460	147	21	,	,	PUNCT
inlawrev-2460	147	22	but	but	CCONJ
inlawrev-2460	147	23	they	they	PRON
inlawrev-2460	147	24	will	will	AUX
inlawrev-2460	147	25	pay	pay	VERB
inlawrev-2460	147	26	no	no	PRON
inlawrev-2460	147	27	more	more	ADJ
inlawrev-2460	147	28	in	in	ADP
inlawrev-2460	147	29	property	property	NOUN
inlawrev-2460	147	30	taxes	taxis	NOUN
inlawrev-2460	147	31	than	than	ADP
inlawrev-2460	147	32	in	in	ADP
inlawrev-2460	147	33	1973	1973	NUM
inlawrev-2460	147	34	,	,	PUNCT
inlawrev-2460	147	35	and	and	CCONJ
inlawrev-2460	147	36	,	,	PUNCT
inlawrev-2460	147	37	indeed	indeed	ADV
inlawrev-2460	147	38	,	,	PUNCT
inlawrev-2460	147	39	if	if	SCONJ
inlawrev-2460	147	40	assessed	assessed	ADJ
inlawrev-2460	147	41	valuations	valuation	NOUN
inlawrev-2460	147	42	increase	increase	NOUN
inlawrev-2460	147	43	,	,	PUNCT
inlawrev-2460	147	44	their	their	PRON
inlawrev-2460	147	45	property	property	NOUN
inlawrev-2460	147	46	tax	tax	NOUN
inlawrev-2460	147	47	rates	rate	NOUN
inlawrev-2460	147	48	will	will	AUX
inlawrev-2460	147	49	be	be	AUX
inlawrev-2460	147	50	lower	low	ADJ
inlawrev-2460	147	51	.	.	PUNCT
inlawrev-2460	148	1	alternatively	alternatively	ADV
inlawrev-2460	148	2	,	,	PUNCT
inlawrev-2460	148	3	if	if	SCONJ
inlawrev-2460	148	4	no	no	DET
inlawrev-2460	148	5	local	local	ADJ
inlawrev-2460	148	6	income	income	NOUN
inlawrev-2460	148	7	tax	tax	NOUN
inlawrev-2460	148	8	is	be	AUX
inlawrev-2460	148	9	adopted	adopt	VERB
inlawrev-2460	148	10	and	and	CCONJ
inlawrev-2460	148	11	tax	tax	NOUN
inlawrev-2460	148	12	rates	rate	NOUN
inlawrev-2460	148	13	are	be	AUX
inlawrev-2460	148	14	thereby	thereby	ADV
inlawrev-2460	148	15	frozen	freeze	VERB
inlawrev-2460	148	16	,	,	PUNCT
inlawrev-2460	148	17	only	only	ADV
inlawrev-2460	148	18	those	those	DET
inlawrev-2460	148	19	taxpayers	taxpayer	NOUN
inlawrev-2460	148	20	whose	whose	DET
inlawrev-2460	148	21	assessed	assessed	ADJ
inlawrev-2460	148	22	valuations	valuation	NOUN
inlawrev-2460	148	23	increase	increase	NOUN
inlawrev-2460	148	24	will	will	AUX
inlawrev-2460	148	25	pay	pay	VERB
inlawrev-2460	148	26	more	more	ADJ
inlawrev-2460	148	27	tax	tax	NOUN
inlawrev-2460	148	28	.	.	PUNCT
inlawrev-2460	149	1	since	since	SCONJ
inlawrev-2460	149	2	real	real	ADJ
inlawrev-2460	149	3	property	property	NOUN
inlawrev-2460	149	4	assessments	assessment	NOUN
inlawrev-2460	149	5	tend	tend	VERB
inlawrev-2460	149	6	not	not	PART
inlawrev-2460	149	7	to	to	PART
inlawrev-2460	149	8	change	change	VERB
inlawrev-2460	149	9	except	except	SCONJ
inlawrev-2460	149	10	in	in	ADP
inlawrev-2460	149	11	reassessment	reassessment	NOUN
inlawrev-2460	149	12	years	year	NOUN
inlawrev-2460	149	13	(	(	PUNCT
inlawrev-2460	149	14	every	every	DET
inlawrev-2460	149	15	sixth	sixth	ADJ
inlawrev-2460	149	16	year	year	NOUN
inlawrev-2460	149	17	)	)	PUNCT
inlawrev-2460	149	18	,	,	PUNCT
inlawrev-2460	149	19	only	only	ADV
inlawrev-2460	149	20	businesses	business	NOUN
inlawrev-2460	149	21	with	with	ADP
inlawrev-2460	149	22	increasing	increase	VERB
inlawrev-2460	149	23	personal	personal	ADJ
inlawrev-2460	149	24	property	property	NOUN
inlawrev-2460	149	25	valuations	valuation	NOUN
inlawrev-2460	149	26	or	or	CCONJ
inlawrev-2460	149	27	those	those	DET
inlawrev-2460	149	28	businesses	business	NOUN
inlawrev-2460	149	29	or	or	CCONJ
inlawrev-2460	149	30	individuals	individual	NOUN
inlawrev-2460	149	31	engaged	engage	VERB
inlawrev-2460	149	32	in	in	ADP
inlawrev-2460	149	33	new	new	ADJ
inlawrev-2460	149	34	construction	construction	NOUN
inlawrev-2460	149	35	will	will	AUX
inlawrev-2460	149	36	pay	pay	VERB
inlawrev-2460	149	37	the	the	DET
inlawrev-2460	149	38	additional	additional	ADJ
inlawrev-2460	149	39	tax	tax	NOUN
inlawrev-2460	149	40	burden	burden	NOUN
inlawrev-2460	149	41	.	.	PUNCT
inlawrev-2460	150	1	further	far	ADV
inlawrev-2460	150	2	,	,	PUNCT
inlawrev-2460	150	3	increased	increase	VERB
inlawrev-2460	150	4	revenues	revenue	NOUN
inlawrev-2460	150	5	from	from	ADP
inlawrev-2460	150	6	increases	increase	NOUN
inlawrev-2460	150	7	in	in	ADP
inlawrev-2460	150	8	assessed	assessed	ADJ
inlawrev-2460	150	9	valuation	valuation	NOUN
inlawrev-2460	150	10	obtained	obtain	VERB
inlawrev-2460	150	11	by	by	ADP
inlawrev-2460	150	12	a	a	DET
inlawrev-2460	150	13	county	county	NOUN
inlawrev-2460	150	14	's	's	PART
inlawrev-2460	150	15	rejecting	reject	VERB
inlawrev-2460	150	16	the	the	DET
inlawrev-2460	150	17	local	local	ADJ
inlawrev-2460	150	18	option	option	NOUN
inlawrev-2460	150	19	income	income	NOUN
inlawrev-2460	150	20	tax	tax	NOUN
inlawrev-2460	150	21	may	may	AUX
inlawrev-2460	150	22	be	be	AUX
inlawrev-2460	150	23	short	short	ADV
inlawrev-2460	150	24	lived	lived	ADJ
inlawrev-2460	150	25	.	.	PUNCT
inlawrev-2460	151	1	the	the	DET
inlawrev-2460	151	2	statute	statute	NOUN
inlawrev-2460	151	3	seems	seem	VERB
inlawrev-2460	151	4	to	to	PART
inlawrev-2460	151	5	state	state	VERB
inlawrev-2460	151	6	that	that	SCONJ
inlawrev-2460	151	7	in	in	ADP
inlawrev-2460	151	8	adopting	adopt	VERB
inlawrev-2460	151	9	counties	county	NOUN
inlawrev-2460	151	10	the	the	DET
inlawrev-2460	151	11	1973	1973	NUM
inlawrev-2460	151	12	property	property	NOUN
inlawrev-2460	151	13	tax	tax	NOUN
inlawrev-2460	151	14	levy	levy	NOUN
inlawrev-2460	151	15	is	be	AUX
inlawrev-2460	151	16	frozen	freeze	VERB
inlawrev-2460	151	17	,	,	PUNCT
inlawrev-2460	151	18	without	without	ADP
inlawrev-2460	151	19	regard	regard	NOUN
inlawrev-2460	151	20	to	to	ADP
inlawrev-2460	151	21	when	when	SCONJ
inlawrev-2460	151	22	the	the	DET
inlawrev-2460	151	23	local	local	ADJ
inlawrev-2460	151	24	income	income	NOUN
inlawrev-2460	151	25	tax	tax	NOUN
inlawrev-2460	151	26	is	be	AUX
inlawrev-2460	151	27	adopted,23	adopted,23	ADJ
inlawrev-2460	151	28	thus	thus	ADV
inlawrev-2460	151	29	a	a	DET
inlawrev-2460	151	30	county	county	NOUN
inlawrev-2460	151	31	is	be	AUX
inlawrev-2460	151	32	forced	force	VERB
inlawrev-2460	151	33	to	to	PART
inlawrev-2460	151	34	forego	forego	VERB
inlawrev-2460	151	35	any	any	DET
inlawrev-2460	151	36	such	such	ADJ
inlawrev-2460	151	37	increased	increase	VERB
inlawrev-2460	151	38	revenues	revenue	NOUN
inlawrev-2460	151	39	if	if	SCONJ
inlawrev-2460	151	40	it	it	PRON
inlawrev-2460	151	41	chooses	choose	VERB
inlawrev-2460	151	42	at	at	ADP
inlawrev-2460	151	43	a	a	DET
inlawrev-2460	151	44	later	later	ADJ
inlawrev-2460	151	45	date	date	NOUN
inlawrev-2460	151	46	to	to	PART
inlawrev-2460	151	47	adopt	adopt	VERB
inlawrev-2460	151	48	the	the	DET
inlawrev-2460	151	49	income	income	NOUN
inlawrev-2460	151	50	tax	tax	NOUN
inlawrev-2460	151	51	.	.	PUNCT
inlawrev-2460	152	1	this	this	DET
inlawrev-2460	152	2	provision	provision	NOUN
inlawrev-2460	152	3	would	would	AUX
inlawrev-2460	152	4	certainly	certainly	ADV
inlawrev-2460	152	5	seem	seem	VERB
inlawrev-2460	152	6	to	to	PART
inlawrev-2460	152	7	serve	serve	VERB
inlawrev-2460	152	8	as	as	ADP
inlawrev-2460	152	9	a	a	DET
inlawrev-2460	152	10	disincentive	disincentive	NOUN
inlawrev-2460	152	11	for	for	ADP
inlawrev-2460	152	12	growing	grow	VERB
inlawrev-2460	152	13	counties	county	NOUN
inlawrev-2460	152	14	ever	ever	ADV
inlawrev-2460	152	15	to	to	PART
inlawrev-2460	152	16	adopt	adopt	VERB
inlawrev-2460	152	17	the	the	DET
inlawrev-2460	152	18	income	income	NOUN
inlawrev-2460	152	19	tax	tax	NOUN
inlawrev-2460	152	20	.	.	PUNCT
inlawrev-2460	153	1	it	it	PRON
inlawrev-2460	153	2	is	be	AUX
inlawrev-2460	153	3	questionable	questionable	ADJ
inlawrev-2460	153	4	whether	whether	SCONJ
inlawrev-2460	153	5	the	the	DET
inlawrev-2460	153	6	legislature	legislature	NOUN
inlawrev-2460	153	7	intended	intend	VERB
inlawrev-2460	153	8	such	such	DET
inlawrev-2460	153	9	a	a	DET
inlawrev-2460	153	10	result	result	NOUN
inlawrev-2460	153	11	.	.	PUNCT
inlawrev-2460	154	1	other	other	ADJ
inlawrev-2460	154	2	shifts	shift	NOUN
inlawrev-2460	154	3	in	in	ADP
inlawrev-2460	154	4	tax	tax	NOUN
inlawrev-2460	154	5	burdens	burden	NOUN
inlawrev-2460	154	6	will	will	AUX
inlawrev-2460	154	7	occur	occur	VERB
inlawrev-2460	154	8	.	.	PUNCT
inlawrev-2460	155	1	for	for	ADP
inlawrev-2460	155	2	example	example	NOUN
inlawrev-2460	155	3	,	,	PUNCT
inlawrev-2460	155	4	a	a	DET
inlawrev-2460	155	5	county	county	NOUN
inlawrev-2460	155	6	with	with	ADP
inlawrev-2460	155	7	a	a	DET
inlawrev-2460	155	8	substantial	substantial	ADJ
inlawrev-2460	155	9	number	number	NOUN
inlawrev-2460	155	10	of	of	ADP
inlawrev-2460	155	11	nonresident	nonresident	ADJ
inlawrev-2460	155	12	property	property	NOUN
inlawrev-2460	155	13	taxpayers	taxpayer	NOUN
inlawrev-2460	155	14	which	which	PRON
inlawrev-2460	155	15	adopts	adopt	VERB
inlawrev-2460	155	16	the	the	DET
inlawrev-2460	155	17	income	income	NOUN
inlawrev-2460	155	18	tax	tax	NOUN
inlawrev-2460	155	19	has	have	AUX
inlawrev-2460	155	20	given	give	VERB
inlawrev-2460	155	21	a	a	DET
inlawrev-2460	155	22	windfall	windfall	NOUN
inlawrev-2460	155	23	to	to	ADP
inlawrev-2460	155	24	those	those	DET
inlawrev-2460	155	25	nonresidents	nonresident	NOUN
inlawrev-2460	155	26	.	.	PUNCT
inlawrev-2460	156	1	they	they	PRON
inlawrev-2460	156	2	will	will	AUX
inlawrev-2460	156	3	not	not	PART
inlawrev-2460	156	4	be	be	AUX
inlawrev-2460	156	5	subject	subject	ADJ
inlawrev-2460	156	6	to	to	ADP
inlawrev-2460	156	7	the	the	DET
inlawrev-2460	156	8	income	income	NOUN
inlawrev-2460	156	9	tax	tax	NOUN
inlawrev-2460	156	10	and	and	CCONJ
inlawrev-2460	156	11	since	since	SCONJ
inlawrev-2460	156	12	the	the	DET
inlawrev-2460	156	13	levy	levy	NOUN
inlawrev-2460	156	14	is	be	AUX
inlawrev-2460	156	15	frozen	freeze	VERB
inlawrev-2460	156	16	,	,	PUNCT
inlawrev-2460	156	17	they	they	PRON
inlawrev-2460	156	18	will	will	AUX
inlawrev-2460	156	19	pay	pay	VERB
inlawrev-2460	156	20	no	no	DET
inlawrev-2460	156	21	higher	high	ADJ
inlawrev-2460	156	22	property	property	NOUN
inlawrev-2460	156	23	taxes	taxis	NOUN
inlawrev-2460	156	24	while	while	SCONJ
inlawrev-2460	156	25	continuing	continue	VERB
inlawrev-2460	156	26	to	to	PART
inlawrev-2460	156	27	enjoy	enjoy	VERB
inlawrev-2460	156	28	the	the	DET
inlawrev-2460	156	29	benefits	benefit	NOUN
inlawrev-2460	156	30	of	of	ADP
inlawrev-2460	156	31	the	the	DET
inlawrev-2460	156	32	county	county	NOUN
inlawrev-2460	156	33	's	's	PART
inlawrev-2460	156	34	services	service	NOUN
inlawrev-2460	156	35	at	at	ADP
inlawrev-2460	156	36	the	the	DET
inlawrev-2460	156	37	expense	expense	NOUN
inlawrev-2460	156	38	of	of	ADP
inlawrev-2460	156	39	the	the	DET
inlawrev-2460	156	40	county	county	NOUN
inlawrev-2460	156	41	residents	resident	NOUN
inlawrev-2460	156	42	.	.	PUNCT
inlawrev-2460	157	1	d.	d.	PROPN
inlawrev-2460	157	2	local	local	ADJ
inlawrev-2460	157	3	property	property	NOUN
inlawrev-2460	157	4	tax	tax	NOUN
inlawrev-2460	157	5	control	control	NOUN
inlawrev-2460	157	6	board	board	NOUN
inlawrev-2460	157	7	anticipating	anticipate	VERB
inlawrev-2460	157	8	that	that	SCONJ
inlawrev-2460	157	9	these	these	DET
inlawrev-2460	157	10	very	very	ADV
inlawrev-2460	157	11	severe	severe	ADJ
inlawrev-2460	157	12	financial	financial	ADJ
inlawrev-2460	157	13	restrictions	restriction	NOUN
inlawrev-2460	157	14	could	could	AUX
inlawrev-2460	157	15	3	3	NUM
inlawrev-2460	157	16	i	i	NOUN
inlawrev-2460	157	17	d.	d.	PROPN
inlawrev-2460	157	18	260	260	NUM
inlawrev-2460	157	19	indiana	indiana	PROPN
inlawrev-2460	157	20	law	law	PROPN
inlawrev-2460	157	21	review	review	NOUN
inlawrev-2460	158	1	[	[	X
inlawrev-2460	158	2	vol	vol	NOUN
inlawrev-2460	158	3	.	.	NOUN
inlawrev-2460	158	4	7	7	NUM
inlawrev-2460	158	5	work	work	NOUN
inlawrev-2460	158	6	a	a	DET
inlawrev-2460	158	7	hardship	hardship	NOUN
inlawrev-2460	158	8	on	on	ADP
inlawrev-2460	158	9	some	some	DET
inlawrev-2460	158	10	communities	community	NOUN
inlawrev-2460	158	11	,	,	PUNCT
inlawrev-2460	158	12	the	the	DET
inlawrev-2460	158	13	legislature	legislature	NOUN
inlawrev-2460	158	14	created	create	VERB
inlawrev-2460	158	15	a	a	DET
inlawrev-2460	158	16	new	new	ADJ
inlawrev-2460	158	17	state	state	NOUN
inlawrev-2460	158	18	level	level	NOUN
inlawrev-2460	158	19	board	board	NOUN
inlawrev-2460	158	20	called	call	VERB
inlawrev-2460	158	21	the	the	DET
inlawrev-2460	158	22	local	local	ADJ
inlawrev-2460	158	23	property	property	NOUN
inlawrev-2460	158	24	tax	tax	NOUN
inlawrev-2460	158	25	control	control	PROPN
inlawrev-2460	158	26	board	board	PROPN
inlawrev-2460	158	27	.	.	PUNCT
inlawrev-2460	159	1	24	24	NUM
inlawrev-2460	159	2	communities	community	NOUN
inlawrev-2460	159	3	which	which	PRON
inlawrev-2460	159	4	feel	feel	VERB
inlawrev-2460	159	5	they	they	PRON
inlawrev-2460	159	6	can	can	AUX
inlawrev-2460	159	7	not	not	PART
inlawrev-2460	159	8	carry	carry	VERB
inlawrev-2460	159	9	out	out	ADP
inlawrev-2460	159	10	their	their	PRON
inlawrev-2460	159	11	functions	function	NOUN
inlawrev-2460	159	12	and	and	CCONJ
inlawrev-2460	159	13	responsibilities	responsibility	NOUN
inlawrev-2460	159	14	within	within	ADP
inlawrev-2460	159	15	these	these	DET
inlawrev-2460	159	16	financial	financial	ADJ
inlawrev-2460	159	17	limitations	limitation	NOUN
inlawrev-2460	159	18	may	may	AUX
inlawrev-2460	159	19	appeal	appeal	VERB
inlawrev-2460	159	20	for	for	ADP
inlawrev-2460	159	21	relief	relief	NOUN
inlawrev-2460	159	22	through	through	ADP
inlawrev-2460	159	23	the	the	DET
inlawrev-2460	159	24	state	state	NOUN
inlawrev-2460	159	25	board	board	PROPN
inlawrev-2460	159	26	of	of	ADP
inlawrev-2460	159	27	tax	tax	NOUN
inlawrev-2460	159	28	commissioners	commissioner	NOUN
inlawrev-2460	159	29	to	to	ADP
inlawrev-2460	159	30	this	this	DET
inlawrev-2460	159	31	new	new	ADJ
inlawrev-2460	159	32	tax	tax	NOUN
inlawrev-2460	159	33	control	control	PROPN
inlawrev-2460	159	34	board	board	PROPN
inlawrev-2460	159	35	.	.	PUNCT
inlawrev-2460	160	1	the	the	DET
inlawrev-2460	160	2	board	board	NOUN
inlawrev-2460	160	3	is	be	AUX
inlawrev-2460	160	4	authorized	authorize	VERB
inlawrev-2460	160	5	to	to	PART
inlawrev-2460	160	6	recommend	recommend	VERB
inlawrev-2460	160	7	one	one	NUM
inlawrev-2460	160	8	or	or	CCONJ
inlawrev-2460	160	9	more	more	ADJ
inlawrev-2460	160	10	of	of	ADP
inlawrev-2460	160	11	five	five	NUM
inlawrev-2460	160	12	very	very	ADV
inlawrev-2460	160	13	specific	specific	ADJ
inlawrev-2460	160	14	types	type	NOUN
inlawrev-2460	160	15	of	of	ADP
inlawrev-2460	160	16	relief	relief	NOUN
inlawrev-2460	160	17	,	,	PUNCT
inlawrev-2460	160	18	i.e.	i.e.	X
inlawrev-2460	160	19	,	,	PUNCT
inlawrev-2460	160	20	1	1	X
inlawrev-2460	160	21	.	.	X
inlawrev-2460	160	22	a	a	DET
inlawrev-2460	160	23	loan	loan	NOUN
inlawrev-2460	160	24	to	to	ADP
inlawrev-2460	160	25	the	the	DET
inlawrev-2460	160	26	community	community	NOUN
inlawrev-2460	160	27	from	from	ADP
inlawrev-2460	160	28	the	the	DET
inlawrev-2460	160	29	state	state	NOUN
inlawrev-2460	160	30	,	,	PUNCT
inlawrev-2460	160	31	2	2	NUM
inlawrev-2460	160	32	.	.	X
inlawrev-2460	160	33	permission	permission	NOUN
inlawrev-2460	160	34	to	to	PART
inlawrev-2460	160	35	reallocate	reallocate	VERB
inlawrev-2460	160	36	that	that	DET
inlawrev-2460	160	37	portion	portion	NOUN
inlawrev-2460	160	38	of	of	ADP
inlawrev-2460	160	39	the	the	DET
inlawrev-2460	160	40	local	local	ADJ
inlawrev-2460	160	41	income	income	NOUN
inlawrev-2460	160	42	tax	tax	NOUN
inlawrev-2460	160	43	statutorily	statutorily	ADV
inlawrev-2460	160	44	required	require	VERB
inlawrev-2460	160	45	to	to	PART
inlawrev-2460	160	46	be	be	AUX
inlawrev-2460	160	47	used	use	VERB
inlawrev-2460	160	48	for	for	ADP
inlawrev-2460	160	49	property	property	NOUN
inlawrev-2460	160	50	tax	tax	NOUN
inlawrev-2460	160	51	replacement	replacement	NOUN
inlawrev-2460	160	52	,	,	PUNCT
inlawrev-2460	160	53	3	3	X
inlawrev-2460	160	54	.	.	X
inlawrev-2460	160	55	permission	permission	NOUN
inlawrev-2460	160	56	to	to	PART
inlawrev-2460	160	57	increase	increase	VERB
inlawrev-2460	160	58	the	the	DET
inlawrev-2460	160	59	property	property	NOUN
inlawrev-2460	160	60	tax	tax	NOUN
inlawrev-2460	160	61	levy	levy	NOUN
inlawrev-2460	160	62	in	in	ADP
inlawrev-2460	160	63	cases	case	NOUN
inlawrev-2460	160	64	of	of	ADP
inlawrev-2460	160	65	annexation	annexation	NOUN
inlawrev-2460	160	66	or	or	CCONJ
inlawrev-2460	160	67	extension	extension	NOUN
inlawrev-2460	160	68	of	of	ADP
inlawrev-2460	160	69	governmental	governmental	ADJ
inlawrev-2460	160	70	services	service	NOUN
inlawrev-2460	160	71	to	to	ADP
inlawrev-2460	160	72	areas	area	NOUN
inlawrev-2460	160	73	where	where	SCONJ
inlawrev-2460	160	74	property	property	NOUN
inlawrev-2460	160	75	had	have	AUX
inlawrev-2460	160	76	not	not	PART
inlawrev-2460	160	77	been	be	AUX
inlawrev-2460	160	78	previously	previously	ADV
inlawrev-2460	160	79	subject	subject	ADJ
inlawrev-2460	160	80	to	to	ADP
inlawrev-2460	160	81	property	property	NOUN
inlawrev-2460	160	82	taxes	taxis	NOUN
inlawrev-2460	160	83	for	for	ADP
inlawrev-2460	160	84	that	that	DET
inlawrev-2460	160	85	service	service	NOUN
inlawrev-2460	160	86	,	,	PUNCT
inlawrev-2460	160	87	4	4	NUM
inlawrev-2460	160	88	.	.	PUNCT
inlawrev-2460	160	89	permission	permission	NOUN
inlawrev-2460	160	90	to	to	PART
inlawrev-2460	160	91	impose	impose	VERB
inlawrev-2460	160	92	a	a	DET
inlawrev-2460	160	93	property	property	NOUN
inlawrev-2460	160	94	tax	tax	NOUN
inlawrev-2460	160	95	levy	levy	NOUN
inlawrev-2460	160	96	of	of	ADP
inlawrev-2460	160	97	up	up	ADP
inlawrev-2460	160	98	to	to	PART
inlawrev-2460	160	99	$	$	SYM
inlawrev-2460	160	100	1.50	1.50	NUM
inlawrev-2460	160	101	for	for	ADP
inlawrev-2460	160	102	those	those	DET
inlawrev-2460	160	103	communities	community	NOUN
inlawrev-2460	160	104	which	which	PRON
inlawrev-2460	160	105	have	have	AUX
inlawrev-2460	160	106	not	not	PART
inlawrev-2460	160	107	imposed	impose	VERB
inlawrev-2460	160	108	an	an	DET
inlawrev-2460	160	109	ad	ad	NOUN
inlawrev-2460	160	110	valorem	valorem	VERB
inlawrev-2460	160	111	property	property	NOUN
inlawrev-2460	160	112	tax	tax	NOUN
inlawrev-2460	160	113	levy	levy	NOUN
inlawrev-2460	160	114	for	for	ADP
inlawrev-2460	160	115	four	four	NUM
inlawrev-2460	160	116	or	or	CCONJ
inlawrev-2460	160	117	more	more	ADJ
inlawrev-2460	160	118	years	year	NOUN
inlawrev-2460	160	119	,	,	PUNCT
inlawrev-2460	160	120	25	25	NUM
inlawrev-2460	160	121	and	and	CCONJ
inlawrev-2460	160	122	5	5	NUM
inlawrev-2460	160	123	.	.	X
inlawrev-2460	160	124	permission	permission	NOUN
inlawrev-2460	160	125	to	to	PART
inlawrev-2460	160	126	increase	increase	VERB
inlawrev-2460	160	127	the	the	DET
inlawrev-2460	160	128	property	property	NOUN
inlawrev-2460	160	129	tax	tax	NOUN
inlawrev-2460	160	130	levy	levy	NOUN
inlawrev-2460	160	131	in	in	ADP
inlawrev-2460	160	132	order	order	NOUN
inlawrev-2460	160	133	to	to	PART
inlawrev-2460	160	134	provide	provide	VERB
inlawrev-2460	160	135	or	or	CCONJ
inlawrev-2460	160	136	operate	operate	VERB
inlawrev-2460	160	137	community	community	NOUN
inlawrev-2460	160	138	mental	mental	ADJ
inlawrev-2460	160	139	health	health	NOUN
inlawrev-2460	160	140	and	and	CCONJ
inlawrev-2460	160	141	mental	mental	ADJ
inlawrev-2460	160	142	retardation	retardation	NOUN
inlawrev-2460	160	143	centers	center	NOUN
inlawrev-2460	160	144	.	.	PUNCT
inlawrev-2460	161	1	26	26	NUM
inlawrev-2460	161	2	perhaps	perhaps	ADV
inlawrev-2460	161	3	mindful	mindful	ADJ
inlawrev-2460	161	4	of	of	ADP
inlawrev-2460	161	5	the	the	DET
inlawrev-2460	161	6	fact	fact	NOUN
inlawrev-2460	161	7	that	that	SCONJ
inlawrev-2460	161	8	since	since	SCONJ
inlawrev-2460	161	9	1937	1937	NUM
inlawrev-2460	161	10	indiana	indiana	PROPN
inlawrev-2460	161	11	statutes	statute	NOUN
inlawrev-2460	161	12	have	have	AUX
inlawrev-2460	161	13	contained	contain	VERB
inlawrev-2460	161	14	meaningless	meaningless	ADJ
inlawrev-2460	161	15	maximum	maximum	ADJ
inlawrev-2460	161	16	property	property	NOUN
inlawrev-2460	161	17	tax	tax	NOUN
inlawrev-2460	161	18	rate	rate	NOUN
inlawrev-2460	161	19	limits	limit	NOUN
inlawrev-2460	161	20	of	of	ADP
inlawrev-2460	161	21	$	$	SYM
inlawrev-2460	161	22	1.25	1.25	NUM
inlawrev-2460	161	23	or	or	CCONJ
inlawrev-2460	161	24	$	$	SYM
inlawrev-2460	161	25	2.00	2.00	NUM
inlawrev-2460	161	26	,	,	PUNCT
inlawrev-2460	161	27	which	which	PRON
inlawrev-2460	161	28	may	may	AUX
inlawrev-2460	161	29	be	be	AUX
inlawrev-2460	161	30	exceeded	exceed	VERB
inlawrev-2460	161	31	in	in	ADP
inlawrev-2460	161	32	cases	case	NOUN
inlawrev-2460	161	33	of	of	ADP
inlawrev-2460	161	34	"	"	PUNCT
inlawrev-2460	161	35	reasonable	reasonable	ADJ
inlawrev-2460	161	36	necessity	necessity	NOUN
inlawrev-2460	161	37	"	"	PUNCT
inlawrev-2460	161	38	by	by	ADP
inlawrev-2460	161	39	authority	authority	NOUN
inlawrev-2460	161	40	of	of	ADP
inlawrev-2460	161	41	the	the	DET
inlawrev-2460	161	42	state	state	NOUN
inlawrev-2460	161	43	board	board	PROPN
inlawrev-2460	161	44	of	of	ADP
inlawrev-2460	161	45	tax	tax	NOUN
inlawrev-2460	161	46	commissioners	commissioner	NOUN
inlawrev-2460	161	47	,	,	PUNCT
inlawrev-2460	161	48	27	27	NUM
inlawrev-2460	161	49	the	the	DET
inlawrev-2460	161	50	legislature	legislature	NOUN
inlawrev-2460	161	51	gave	give	VERB
inlawrev-2460	161	52	the	the	DET
inlawrev-2460	161	53	local	local	ADJ
inlawrev-2460	161	54	tax	tax	NOUN
inlawrev-2460	161	55	control	control	PROPN
inlawrev-2460	161	56	board	board	PROPN
inlawrev-2460	161	57	no	no	DET
inlawrev-2460	161	58	general	general	ADJ
inlawrev-2460	161	59	power	power	NOUN
inlawrev-2460	161	60	to	to	PART
inlawrev-2460	161	61	grant	grant	VERB
inlawrev-2460	161	62	relief	relief	NOUN
inlawrev-2460	161	63	in	in	ADP
inlawrev-2460	161	64	emergency	emergency	NOUN
inlawrev-2460	161	65	or	or	CCONJ
inlawrev-2460	161	66	unforeseen	unforeseen	ADJ
inlawrev-2460	161	67	situations	situation	NOUN
inlawrev-2460	161	68	.	.	PUNCT
inlawrev-2460	162	1	with	with	ADP
inlawrev-2460	162	2	this	this	DET
inlawrev-2460	162	3	specific	specific	ADJ
inlawrev-2460	162	4	listing	listing	NOUN
inlawrev-2460	162	5	of	of	ADP
inlawrev-2460	162	6	the	the	DET
inlawrev-2460	162	7	forms	form	NOUN
inlawrev-2460	162	8	of	of	ADP
inlawrev-2460	162	9	relief	relief	NOUN
inlawrev-2460	162	10	the	the	DET
inlawrev-2460	162	11	local	local	ADJ
inlawrev-2460	162	12	tax	tax	NOUN
inlawrev-2460	162	13	control	control	NOUN
inlawrev-2460	162	14	2	2	NUM
inlawrev-2460	162	15	*	*	PUNCT
inlawrev-2460	162	16	i	i	PROPN
inlawrev-2460	162	17	d.	d.	PROPN
inlawrev-2460	162	18	the	the	DET
inlawrev-2460	162	19	current	current	ADJ
inlawrev-2460	162	20	members	member	NOUN
inlawrev-2460	162	21	of	of	ADP
inlawrev-2460	162	22	the	the	DET
inlawrev-2460	162	23	board	board	NOUN
inlawrev-2460	162	24	are	be	AUX
inlawrev-2460	162	25	:	:	PUNCT
inlawrev-2460	162	26	richard	richard	PROPN
inlawrev-2460	162	27	l.	l.	PROPN
inlawrev-2460	162	28	worley	worley	PROPN
inlawrev-2460	162	29	,	,	PUNCT
inlawrev-2460	162	30	state	state	NOUN
inlawrev-2460	162	31	board	board	NOUN
inlawrev-2460	162	32	of	of	ADP
inlawrev-2460	162	33	accounts	account	NOUN
inlawrev-2460	162	34	;	;	PUNCT
inlawrev-2460	162	35	robert	robert	PROPN
inlawrev-2460	162	36	j.	j.	PROPN
inlawrev-2460	162	37	burns	burns	PROPN
inlawrev-2460	162	38	,	,	PUNCT
inlawrev-2460	162	39	state	state	NOUN
inlawrev-2460	162	40	board	board	NOUN
inlawrev-2460	162	41	of	of	ADP
inlawrev-2460	162	42	tax	tax	NOUN
inlawrev-2460	162	43	commissioners	commissioner	NOUN
inlawrev-2460	162	44	;	;	PUNCT
inlawrev-2460	162	45	garnett	garnett	PROPN
inlawrev-2460	162	46	inman	inman	PROPN
inlawrev-2460	162	47	,	,	PUNCT
inlawrev-2460	162	48	mayor	mayor	NOUN
inlawrev-2460	162	49	,	,	PUNCT
inlawrev-2460	162	50	new	new	PROPN
inlawrev-2460	162	51	albany	albany	PROPN
inlawrev-2460	162	52	;	;	PUNCT
inlawrev-2460	162	53	hugh	hugh	PROPN
inlawrev-2460	162	54	a.	a.	PROPN
inlawrev-2460	162	55	barker	barker	PROPN
inlawrev-2460	162	56	,	,	PUNCT
inlawrev-2460	162	57	public	public	ADJ
inlawrev-2460	162	58	service	service	NOUN
inlawrev-2460	162	59	indiana	indiana	PROPN
inlawrev-2460	162	60	;	;	PUNCT
inlawrev-2460	162	61	james	james	PROPN
inlawrev-2460	162	62	t.	t.	PROPN
inlawrev-2460	162	63	robison	robison	PROPN
inlawrev-2460	162	64	,	,	PUNCT
inlawrev-2460	162	65	former	former	ADJ
inlawrev-2460	162	66	state	state	NOUN
inlawrev-2460	162	67	legislator	legislator	NOUN
inlawrev-2460	162	68	;	;	PUNCT
inlawrev-2460	162	69	howard	howard	PROPN
inlawrev-2460	162	70	goodhew	goodhew	NOUN
inlawrev-2460	162	71	,	,	PUNCT
inlawrev-2460	162	72	south	south	NOUN
inlawrev-2460	162	73	bend	bend	VERB
inlawrev-2460	162	74	;	;	PUNCT
inlawrev-2460	162	75	and	and	CCONJ
inlawrev-2460	162	76	virgil	virgil	PROPN
inlawrev-2460	162	77	king	king	PROPN
inlawrev-2460	162	78	,	,	PUNCT
inlawrev-2460	162	79	hebron	hebron	PROPN
inlawrev-2460	162	80	.	.	PUNCT
inlawrev-2460	162	81	representative	representative	PROPN
inlawrev-2460	162	82	william	william	PROPN
inlawrev-2460	162	83	l.	l.	PROPN
inlawrev-2460	162	84	long	long	PROPN
inlawrev-2460	162	85	,	,	PUNCT
inlawrev-2460	162	86	lafayette	lafayette	PROPN
inlawrev-2460	162	87	,	,	PUNCT
inlawrev-2460	162	88	and	and	CCONJ
inlawrev-2460	162	89	senator	senator	PROPN
inlawrev-2460	162	90	joseph	joseph	PROPN
inlawrev-2460	162	91	w.	w.	PROPN
inlawrev-2460	162	92	harrison	harrison	PROPN
inlawrev-2460	162	93	,	,	PUNCT
inlawrev-2460	162	94	attica	attica	PROPN
inlawrev-2460	162	95	,	,	PUNCT
inlawrev-2460	162	96	are	be	AUX
inlawrev-2460	162	97	ex	ex	X
inlawrev-2460	162	98	officio	officio	PROPN
inlawrev-2460	162	99	members	member	NOUN
inlawrev-2460	162	100	.	.	PUNCT
inlawrev-2460	163	1	25	25	NUM
inlawrev-2460	163	2	this	this	DET
inlawrev-2460	163	3	provision	provision	NOUN
inlawrev-2460	163	4	applies	apply	VERB
inlawrev-2460	163	5	to	to	ADP
inlawrev-2460	163	6	those	those	DET
inlawrev-2460	163	7	few	few	ADJ
inlawrev-2460	163	8	communities	community	NOUN
inlawrev-2460	163	9	which	which	PRON
inlawrev-2460	163	10	have	have	AUX
inlawrev-2460	163	11	been	be	AUX
inlawrev-2460	163	12	able	able	ADJ
inlawrev-2460	163	13	in	in	ADP
inlawrev-2460	163	14	the	the	DET
inlawrev-2460	163	15	past	past	NOUN
inlawrev-2460	163	16	to	to	PART
inlawrev-2460	163	17	operate	operate	VERB
inlawrev-2460	163	18	exclusively	exclusively	ADV
inlawrev-2460	163	19	on	on	ADP
inlawrev-2460	163	20	nonproperty	nonproperty	ADJ
inlawrev-2460	163	21	tax	tax	NOUN
inlawrev-2460	163	22	revenues	revenue	NOUN
inlawrev-2460	163	23	.	.	PUNCT
inlawrev-2460	164	1	26ind	26ind	NOUN
inlawrev-2460	164	2	.	.	PUNCT
inlawrev-2460	165	1	pub	pub	NOUN
inlawrev-2460	165	2	.	.	PUNCT
inlawrev-2460	166	1	l.	l.	PROPN
inlawrev-2460	166	2	no	no	INTJ
inlawrev-2460	166	3	.	.	PROPN
inlawrev-2460	167	1	50	50	NUM
inlawrev-2460	167	2	,	,	PUNCT
inlawrev-2460	167	3	§	§	PROPN
inlawrev-2460	167	4	7	7	NUM
inlawrev-2460	167	5	(	(	PUNCT
inlawrev-2460	167	6	april	april	PROPN
inlawrev-2460	167	7	24	24	NUM
inlawrev-2460	167	8	,	,	PUNCT
inlawrev-2460	167	9	1973	1973	NUM
inlawrev-2460	167	10	)	)	PUNCT
inlawrev-2460	167	11	.	.	PUNCT
inlawrev-2460	168	1	27ind	27ind	INTJ
inlawrev-2460	168	2	.	.	PUNCT
inlawrev-2460	169	1	code	code	PROPN
inlawrev-2460	169	2	§	§	PROPN
inlawrev-2460	169	3	§	§	PROPN
inlawrev-2460	169	4	6	6	NUM
inlawrev-2460	169	5	-	-	SYM
inlawrev-2460	169	6	1	1	NUM
inlawrev-2460	169	7	-	-	PUNCT
inlawrev-2460	169	8	46	46	NUM
inlawrev-2460	169	9	-	-	SYM
inlawrev-2460	169	10	3	3	NUM
inlawrev-2460	169	11	,	,	PUNCT
inlawrev-2460	169	12	-5	-5	ADJ
inlawrev-2460	169	13	(	(	PUNCT
inlawrev-2460	169	14	1971	1971	NUM
inlawrev-2460	169	15	)	)	PUNCT
inlawrev-2460	169	16	.	.	PUNCT
inlawrev-2460	170	1	virtually	virtually	ADV
inlawrev-2460	170	2	every	every	DET
inlawrev-2460	170	3	taxing	tax	VERB
inlawrev-2460	170	4	unit	unit	NOUN
inlawrev-2460	170	5	in	in	ADP
inlawrev-2460	170	6	the	the	DET
inlawrev-2460	170	7	state	state	NOUN
inlawrev-2460	170	8	levies	levy	VERB
inlawrev-2460	170	9	a	a	DET
inlawrev-2460	170	10	total	total	ADJ
inlawrev-2460	170	11	tax	tax	NOUN
inlawrev-2460	170	12	rate	rate	NOUN
inlawrev-2460	170	13	of	of	ADP
inlawrev-2460	170	14	more	more	ADJ
inlawrev-2460	170	15	than	than	ADP
inlawrev-2460	170	16	$	$	SYM
inlawrev-2460	170	17	2.00	2.00	NUM
inlawrev-2460	170	18	.	.	PUNCT
inlawrev-2460	171	1	presumably	presumably	ADV
inlawrev-2460	171	2	,	,	PUNCT
inlawrev-2460	171	3	in	in	ADP
inlawrev-2460	171	4	each	each	DET
inlawrev-2460	171	5	case	case	NOUN
inlawrev-2460	171	6	,	,	PUNCT
inlawrev-2460	171	7	there	there	PRON
inlawrev-2460	171	8	is	be	VERB
inlawrev-2460	171	9	"	"	PUNCT
inlawrev-2460	171	10	reasonable	reasonable	ADJ
inlawrev-2460	171	11	necessity	necessity	NOUN
inlawrev-2460	171	12	"	"	PUNCT
inlawrev-2460	171	13	for	for	ADP
inlawrev-2460	171	14	doing	do	VERB
inlawrev-2460	171	15	so	so	ADV
inlawrev-2460	171	16	.	.	PUNCT
inlawrev-2460	172	1	1973	1973	NUM
inlawrev-2460	172	2	]	]	PUNCT
inlawrev-2460	172	3	survey	survey	NOUN
inlawrev-2460	172	4	of	of	ADP
inlawrev-2460	172	5	recent	recent	ADJ
inlawrev-2460	172	6	developments	development	NOUN
inlawrev-2460	172	7	261	261	NUM
inlawrev-2460	172	8	board	board	NOUN
inlawrev-2460	172	9	may	may	AUX
inlawrev-2460	172	10	grant	grant	VERB
inlawrev-2460	172	11	,	,	PUNCT
inlawrev-2460	172	12	the	the	DET
inlawrev-2460	172	13	legislature	legislature	NOUN
inlawrev-2460	172	14	assumes	assume	VERB
inlawrev-2460	172	15	it	it	PRON
inlawrev-2460	172	16	has	have	AUX
inlawrev-2460	172	17	anticipated	anticipate	VERB
inlawrev-2460	172	18	all	all	DET
inlawrev-2460	172	19	possible	possible	ADJ
inlawrev-2460	172	20	reasons	reason	NOUN
inlawrev-2460	172	21	that	that	PRON
inlawrev-2460	172	22	a	a	DET
inlawrev-2460	172	23	local	local	ADJ
inlawrev-2460	172	24	government	government	NOUN
inlawrev-2460	172	25	would	would	AUX
inlawrev-2460	172	26	need	need	VERB
inlawrev-2460	172	27	financial	financial	ADJ
inlawrev-2460	172	28	relief	relief	NOUN
inlawrev-2460	172	29	—	—	PUNCT
inlawrev-2460	172	30	a	a	DET
inlawrev-2460	172	31	somewhat	somewhat	ADV
inlawrev-2460	172	32	bold	bold	ADJ
inlawrev-2460	172	33	,	,	PUNCT
inlawrev-2460	172	34	and	and	CCONJ
inlawrev-2460	172	35	probably	probably	ADV
inlawrev-2460	172	36	erroneous	erroneous	ADJ
inlawrev-2460	172	37	,	,	PUNCT
inlawrev-2460	172	38	assumption	assumption	NOUN
inlawrev-2460	172	39	.	.	PUNCT
inlawrev-2460	173	1	an	an	DET
inlawrev-2460	173	2	absolute	absolute	ADJ
inlawrev-2460	173	3	freeze	freeze	NOUN
inlawrev-2460	173	4	of	of	ADP
inlawrev-2460	173	5	property	property	NOUN
inlawrev-2460	173	6	tax	tax	NOUN
inlawrev-2460	173	7	rates	rate	NOUN
inlawrev-2460	173	8	or	or	CCONJ
inlawrev-2460	173	9	levies	levy	NOUN
inlawrev-2460	173	10	cements	cement	NOUN
inlawrev-2460	173	11	into	into	ADP
inlawrev-2460	173	12	the	the	DET
inlawrev-2460	173	13	system	system	NOUN
inlawrev-2460	173	14	whatever	whatever	PRON
inlawrev-2460	173	15	inequities	inequity	NOUN
inlawrev-2460	173	16	or	or	CCONJ
inlawrev-2460	173	17	errors	error	NOUN
inlawrev-2460	173	18	existed	exist	VERB
inlawrev-2460	173	19	at	at	ADP
inlawrev-2460	173	20	the	the	DET
inlawrev-2460	173	21	time	time	NOUN
inlawrev-2460	173	22	the	the	DET
inlawrev-2460	173	23	freeze	freeze	NOUN
inlawrev-2460	173	24	was	be	AUX
inlawrev-2460	173	25	imposed	impose	VERB
inlawrev-2460	173	26	.	.	PUNCT
inlawrev-2460	174	1	one	one	NUM
inlawrev-2460	174	2	example	example	NOUN
inlawrev-2460	174	3	will	will	AUX
inlawrev-2460	174	4	suffice	suffice	VERB
inlawrev-2460	174	5	.	.	PUNCT
inlawrev-2460	175	1	in	in	ADP
inlawrev-2460	175	2	brown	brown	ADJ
inlawrev-2460	175	3	county	county	NOUN
inlawrev-2460	175	4	,	,	PUNCT
inlawrev-2460	175	5	1973	1973	NUM
inlawrev-2460	175	6	budgets	budget	NOUN
inlawrev-2460	175	7	and	and	CCONJ
inlawrev-2460	175	8	tax	tax	NOUN
inlawrev-2460	175	9	rates	rate	NOUN
inlawrev-2460	175	10	were	be	AUX
inlawrev-2460	175	11	certified	certify	VERB
inlawrev-2460	175	12	by	by	ADP
inlawrev-2460	175	13	the	the	DET
inlawrev-2460	175	14	state	state	PROPN
inlawrev-2460	175	15	board	board	PROPN
inlawrev-2460	175	16	of	of	ADP
inlawrev-2460	175	17	tax	tax	NOUN
inlawrev-2460	175	18	commissioners	commissioner	NOUN
inlawrev-2460	175	19	using	use	VERB
inlawrev-2460	175	20	an	an	DET
inlawrev-2460	175	21	assessed	assessed	ADJ
inlawrev-2460	175	22	valuation	valuation	NOUN
inlawrev-2460	175	23	overstated	overstate	VERB
inlawrev-2460	175	24	by	by	ADP
inlawrev-2460	175	25	the	the	DET
inlawrev-2460	175	26	county	county	NOUN
inlawrev-2460	175	27	auditor	auditor	NOUN
inlawrev-2460	175	28	by	by	ADP
inlawrev-2460	175	29	$	$	SYM
inlawrev-2460	175	30	2.9	2.9	NUM
inlawrev-2460	175	31	million	million	NUM
inlawrev-2460	175	32	,	,	PUNCT
inlawrev-2460	175	33	due	due	ADJ
inlawrev-2460	175	34	largely	largely	ADV
inlawrev-2460	175	35	to	to	ADP
inlawrev-2460	175	36	errors	error	NOUN
inlawrev-2460	175	37	in	in	ADP
inlawrev-2460	175	38	transcription	transcription	NOUN
inlawrev-2460	175	39	.	.	PUNCT
inlawrev-2460	176	1	specifically	specifically	ADV
inlawrev-2460	176	2	almost	almost	ADV
inlawrev-2460	176	3	$	$	SYM
inlawrev-2460	176	4	1.5	1.5	NUM
inlawrev-2460	176	5	million	million	NUM
inlawrev-2460	176	6	of	of	ADP
inlawrev-2460	176	7	the	the	DET
inlawrev-2460	176	8	error	error	NOUN
inlawrev-2460	176	9	occurred	occur	VERB
inlawrev-2460	176	10	because	because	SCONJ
inlawrev-2460	176	11	one	one	NUM
inlawrev-2460	176	12	personal	personal	ADJ
inlawrev-2460	176	13	property	property	NOUN
inlawrev-2460	176	14	tax	tax	NOUN
inlawrev-2460	176	15	assessment	assessment	NOUN
inlawrev-2460	176	16	of	of	ADP
inlawrev-2460	176	17	$	$	SYM
inlawrev-2460	176	18	14,660.00	14,660.00	NUM
inlawrev-2460	176	19	became	become	VERB
inlawrev-2460	176	20	,	,	PUNCT
inlawrev-2460	176	21	in	in	ADP
inlawrev-2460	176	22	the	the	DET
inlawrev-2460	176	23	transcription	transcription	NOUN
inlawrev-2460	176	24	process	process	NOUN
inlawrev-2460	176	25	$	$	SYM
inlawrev-2460	176	26	1,466,000.00	1,466,000.00	NUM
inlawrev-2460	176	27	.	.	PUNCT
inlawrev-2460	177	1	28	28	NUM
inlawrev-2460	178	1	if	if	SCONJ
inlawrev-2460	178	2	brown	brown	ADJ
inlawrev-2460	178	3	county	county	NOUN
inlawrev-2460	178	4	had	have	AUX
inlawrev-2460	178	5	not	not	PART
inlawrev-2460	178	6	,	,	PUNCT
inlawrev-2460	178	7	in	in	ADP
inlawrev-2460	178	8	fact	fact	NOUN
inlawrev-2460	178	9	,	,	PUNCT
inlawrev-2460	178	10	adopted	adopt	VERB
inlawrev-2460	178	11	a	a	DET
inlawrev-2460	178	12	local	local	ADJ
inlawrev-2460	178	13	income	income	NOUN
inlawrev-2460	178	14	tax	tax	NOUN
inlawrev-2460	178	15	,	,	PUNCT
inlawrev-2460	178	16	the	the	DET
inlawrev-2460	178	17	1973	1973	NUM
inlawrev-2460	178	18	certified	certified	ADJ
inlawrev-2460	178	19	tax	tax	NOUN
inlawrev-2460	178	20	rate	rate	NOUN
inlawrev-2460	178	21	would	would	AUX
inlawrev-2460	178	22	have	have	AUX
inlawrev-2460	178	23	been	be	AUX
inlawrev-2460	178	24	frozen	freeze	VERB
inlawrev-2460	178	25	—	—	PUNCT
inlawrev-2460	178	26	a	a	DET
inlawrev-2460	178	27	rate	rate	NOUN
inlawrev-2460	178	28	based	base	VERB
inlawrev-2460	178	29	on	on	ADP
inlawrev-2460	178	30	an	an	DET
inlawrev-2460	178	31	erroneous	erroneous	ADJ
inlawrev-2460	178	32	assessed	assessed	ADJ
inlawrev-2460	178	33	valuation	valuation	NOUN
inlawrev-2460	178	34	.	.	PUNCT
inlawrev-2460	179	1	the	the	DET
inlawrev-2460	179	2	local	local	ADJ
inlawrev-2460	179	3	tax	tax	NOUN
inlawrev-2460	179	4	control	control	PROPN
inlawrev-2460	179	5	board	board	NOUN
inlawrev-2460	179	6	would	would	AUX
inlawrev-2460	179	7	not	not	PART
inlawrev-2460	179	8	have	have	AUX
inlawrev-2460	179	9	had	have	VERB
inlawrev-2460	179	10	statutory	statutory	ADJ
inlawrev-2460	179	11	authority	authority	NOUN
inlawrev-2460	179	12	to	to	PART
inlawrev-2460	179	13	allow	allow	VERB
inlawrev-2460	179	14	levy	levy	NOUN
inlawrev-2460	179	15	of	of	ADP
inlawrev-2460	179	16	a	a	DET
inlawrev-2460	179	17	higher	high	ADJ
inlawrev-2460	179	18	tax	tax	NOUN
inlawrev-2460	179	19	rate	rate	NOUN
inlawrev-2460	179	20	in	in	ADP
inlawrev-2460	179	21	brown	brown	ADJ
inlawrev-2460	179	22	county	county	NOUN
inlawrev-2460	179	23	next	next	ADJ
inlawrev-2460	179	24	year	year	NOUN
inlawrev-2460	179	25	.	.	PUNCT
inlawrev-2460	180	1	this	this	PRON
inlawrev-2460	180	2	is	be	AUX
inlawrev-2460	180	3	the	the	DET
inlawrev-2460	180	4	kind	kind	NOUN
inlawrev-2460	180	5	of	of	ADP
inlawrev-2460	180	6	situation	situation	NOUN
inlawrev-2460	180	7	which	which	PRON
inlawrev-2460	180	8	obviously	obviously	ADV
inlawrev-2460	180	9	the	the	DET
inlawrev-2460	180	10	legislature	legislature	NOUN
inlawrev-2460	180	11	could	could	AUX
inlawrev-2460	180	12	not	not	PART
inlawrev-2460	180	13	have	have	AUX
inlawrev-2460	180	14	been	be	AUX
inlawrev-2460	180	15	expected	expect	VERB
inlawrev-2460	180	16	to	to	PART
inlawrev-2460	180	17	anticipate	anticipate	VERB
inlawrev-2460	180	18	,	,	PUNCT
inlawrev-2460	180	19	but	but	CCONJ
inlawrev-2460	180	20	it	it	PRON
inlawrev-2460	180	21	also	also	ADV
inlawrev-2460	180	22	illustrates	illustrate	VERB
inlawrev-2460	180	23	the	the	DET
inlawrev-2460	180	24	folly	folly	NOUN
inlawrev-2460	180	25	of	of	ADP
inlawrev-2460	180	26	the	the	DET
inlawrev-2460	180	27	legislature	legislature	NOUN
inlawrev-2460	180	28	's	's	PART
inlawrev-2460	180	29	refusal	refusal	NOUN
inlawrev-2460	180	30	to	to	PART
inlawrev-2460	180	31	give	give	VERB
inlawrev-2460	180	32	some	some	DET
inlawrev-2460	180	33	administrative	administrative	ADJ
inlawrev-2460	180	34	agency	agency	NOUN
inlawrev-2460	180	35	the	the	DET
inlawrev-2460	180	36	authority	authority	NOUN
inlawrev-2460	180	37	to	to	PART
inlawrev-2460	180	38	make	make	VERB
inlawrev-2460	180	39	exceptions	exception	NOUN
inlawrev-2460	180	40	when	when	SCONJ
inlawrev-2460	180	41	necessary	necessary	ADJ
inlawrev-2460	180	42	.	.	PUNCT
inlawrev-2460	181	1	e.	e.	PROPN
inlawrev-2460	181	2	conclusion	conclusion	PROPN
inlawrev-2460	181	3	this	this	DET
inlawrev-2460	181	4	new	new	ADJ
inlawrev-2460	181	5	tax	tax	NOUN
inlawrev-2460	181	6	package	package	NOUN
inlawrev-2460	181	7	is	be	AUX
inlawrev-2460	181	8	a	a	DET
inlawrev-2460	181	9	response	response	NOUN
inlawrev-2460	181	10	to	to	ADP
inlawrev-2460	181	11	pressure	pressure	NOUN
inlawrev-2460	181	12	,	,	PUNCT
inlawrev-2460	181	13	from	from	ADP
inlawrev-2460	181	14	whatever	whatever	DET
inlawrev-2460	181	15	source	source	NOUN
inlawrev-2460	181	16	,	,	PUNCT
inlawrev-2460	181	17	for	for	ADP
inlawrev-2460	181	18	a	a	DET
inlawrev-2460	181	19	reduction	reduction	NOUN
inlawrev-2460	181	20	in	in	ADP
inlawrev-2460	181	21	property	property	NOUN
inlawrev-2460	181	22	taxes	taxis	NOUN
inlawrev-2460	181	23	.	.	PUNCT
inlawrev-2460	182	1	to	to	PART
inlawrev-2460	182	2	fund	fund	VERB
inlawrev-2460	182	3	the	the	DET
inlawrev-2460	182	4	reduction	reduction	NOUN
inlawrev-2460	182	5	,	,	PUNCT
inlawrev-2460	182	6	new	new	ADJ
inlawrev-2460	182	7	taxes	taxis	NOUN
inlawrev-2460	182	8	had	have	VERB
inlawrev-2460	182	9	to	to	PART
inlawrev-2460	182	10	be	be	AUX
inlawrev-2460	182	11	imposed	impose	VERB
inlawrev-2460	182	12	.	.	PUNCT
inlawrev-2460	183	1	to	to	PART
inlawrev-2460	183	2	make	make	VERB
inlawrev-2460	183	3	the	the	DET
inlawrev-2460	183	4	tax	tax	NOUN
inlawrev-2460	183	5	increases	increase	VERB
inlawrev-2460	183	6	tolerable	tolerable	ADJ
inlawrev-2460	183	7	to	to	ADP
inlawrev-2460	183	8	the	the	DET
inlawrev-2460	183	9	electorate	electorate	NOUN
inlawrev-2460	183	10	,	,	PUNCT
inlawrev-2460	183	11	the	the	DET
inlawrev-2460	183	12	legislature	legislature	NOUN
inlawrev-2460	183	13	felt	feel	VERB
inlawrev-2460	183	14	it	it	PRON
inlawrev-2460	183	15	needed	need	VERB
inlawrev-2460	183	16	iron	iron	NOUN
inlawrev-2460	183	17	-	-	PUNCT
inlawrev-2460	183	18	clad	clothe	VERB
inlawrev-2460	183	19	guarantees	guarantee	NOUN
inlawrev-2460	183	20	that	that	SCONJ
inlawrev-2460	183	21	property	property	NOUN
inlawrev-2460	183	22	taxes	taxis	NOUN
inlawrev-2460	183	23	would	would	AUX
inlawrev-2460	183	24	not	not	PART
inlawrev-2460	183	25	increase	increase	VERB
inlawrev-2460	183	26	again	again	ADV
inlawrev-2460	183	27	in	in	ADP
inlawrev-2460	183	28	the	the	DET
inlawrev-2460	183	29	future	future	NOUN
inlawrev-2460	183	30	—	—	PUNCT
inlawrev-2460	183	31	thus	thus	ADV
inlawrev-2460	183	32	the	the	DET
inlawrev-2460	183	33	rate	rate	NOUN
inlawrev-2460	183	34	and	and	CCONJ
inlawrev-2460	183	35	levy	levy	NOUN
inlawrev-2460	183	36	freezes	freeze	NOUN
inlawrev-2460	183	37	,	,	PUNCT
inlawrev-2460	183	38	with	with	ADP
inlawrev-2460	183	39	all	all	DET
inlawrev-2460	183	40	their	their	PRON
inlawrev-2460	183	41	attendant	attendant	ADJ
inlawrev-2460	183	42	complications	complication	NOUN
inlawrev-2460	183	43	.	.	PUNCT
inlawrev-2460	184	1	unwilling	unwilling	ADJ
inlawrev-2460	184	2	to	to	PART
inlawrev-2460	184	3	assume	assume	VERB
inlawrev-2460	184	4	responsibility	responsibility	NOUN
inlawrev-2460	184	5	for	for	ADP
inlawrev-2460	184	6	imposition	imposition	NOUN
inlawrev-2460	184	7	of	of	ADP
inlawrev-2460	184	8	any	any	DET
inlawrev-2460	184	9	further	further	ADJ
inlawrev-2460	184	10	additional	additional	ADJ
inlawrev-2460	184	11	taxes	taxis	NOUN
inlawrev-2460	184	12	,	,	PUNCT
inlawrev-2460	184	13	the	the	DET
inlawrev-2460	184	14	legislature	legislature	NOUN
inlawrev-2460	184	15	put	put	VERB
inlawrev-2460	184	16	the	the	DET
inlawrev-2460	184	17	burden	burden	NOUN
inlawrev-2460	184	18	on	on	ADP
inlawrev-2460	184	19	local	local	ADJ
inlawrev-2460	184	20	governments	government	NOUN
inlawrev-2460	184	21	to	to	PART
inlawrev-2460	184	22	adopt	adopt	VERB
inlawrev-2460	184	23	or	or	CCONJ
inlawrev-2460	184	24	not	not	PART
inlawrev-2460	184	25	adopt	adopt	VERB
inlawrev-2460	184	26	the	the	DET
inlawrev-2460	184	27	local	local	ADJ
inlawrev-2460	184	28	income	income	NOUN
inlawrev-2460	184	29	tax	tax	NOUN
inlawrev-2460	184	30	.	.	PUNCT
inlawrev-2460	185	1	but	but	CCONJ
inlawrev-2460	185	2	equally	equally	ADV
inlawrev-2460	185	3	unwilling	unwilling	ADJ
inlawrev-2460	185	4	to	to	PART
inlawrev-2460	185	5	allow	allow	VERB
inlawrev-2460	185	6	local	local	ADJ
inlawrev-2460	185	7	government	government	NOUN
inlawrev-2460	185	8	the	the	DET
inlawrev-2460	185	9	pleasure	pleasure	NOUN
inlawrev-2460	185	10	of	of	ADP
inlawrev-2460	185	11	spending	spend	VERB
inlawrev-2460	185	12	the	the	DET
inlawrev-2460	185	13	money	money	NOUN
inlawrev-2460	185	14	it	it	PRON
inlawrev-2460	185	15	raises	raise	VERB
inlawrev-2460	185	16	,	,	PUNCT
inlawrev-2460	185	17	the	the	DET
inlawrev-2460	185	18	legislature	legislature	NOUN
inlawrev-2460	185	19	then	then	ADV
inlawrev-2460	185	20	mandated	mandate	VERB
inlawrev-2460	185	21	the	the	DET
inlawrev-2460	185	22	use	use	NOUN
inlawrev-2460	185	23	of	of	ADP
inlawrev-2460	185	24	a	a	DET
inlawrev-2460	185	25	portion	portion	NOUN
inlawrev-2460	185	26	of	of	ADP
inlawrev-2460	185	27	the	the	DET
inlawrev-2460	185	28	money	money	NOUN
inlawrev-2460	185	29	.	.	PUNCT
inlawrev-2460	186	1	the	the	DET
inlawrev-2460	186	2	net	net	ADJ
inlawrev-2460	186	3	result	result	NOUN
inlawrev-2460	186	4	of	of	ADP
inlawrev-2460	186	5	these	these	DET
inlawrev-2460	186	6	interlocking	interlock	VERB
inlawrev-2460	186	7	considerations	consideration	NOUN
inlawrev-2460	186	8	is	be	AUX
inlawrev-2460	186	9	an	an	DET
inlawrev-2460	186	10	extremely	extremely	ADV
inlawrev-2460	186	11	complex	complex	ADJ
inlawrev-2460	186	12	package	package	NOUN
inlawrev-2460	186	13	of	of	ADP
inlawrev-2460	186	14	restrictions	restriction	NOUN
inlawrev-2460	186	15	which	which	PRON
inlawrev-2460	186	16	local	local	ADJ
inlawrev-2460	186	17	government	government	NOUN
inlawrev-2460	186	18	must	must	AUX
inlawrev-2460	186	19	learn	learn	VERB
inlawrev-2460	186	20	to	to	PART
inlawrev-2460	186	21	understand	understand	VERB
inlawrev-2460	186	22	.	.	PUNCT
inlawrev-2460	187	1	many	many	ADJ
inlawrev-2460	187	2	questions	question	NOUN
inlawrev-2460	187	3	remain	remain	VERB
inlawrev-2460	187	4	unanswered	unanswered	ADJ
inlawrev-2460	187	5	and	and	CCONJ
inlawrev-2460	187	6	the	the	DET
inlawrev-2460	187	7	legislature	legislature	NOUN
inlawrev-2460	187	8	in	in	ADP
inlawrev-2460	187	9	1974	1974	NUM
inlawrev-2460	187	10	may	may	AUX
inlawrev-2460	187	11	be	be	AUX
inlawrev-2460	187	12	called	call	VERB
inlawrev-2460	187	13	upon	upon	SCONJ
inlawrev-2460	187	14	to	to	PART
inlawrev-2460	187	15	consider	consider	VERB
inlawrev-2460	187	16	some	some	DET
inlawrev-2460	187	17	major	major	ADJ
inlawrev-2460	187	18	revisions	revision	NOUN
inlawrev-2460	187	19	in	in	ADP
inlawrev-2460	187	20	the	the	DET
inlawrev-2460	187	21	package	package	NOUN
inlawrev-2460	187	22	.	.	PUNCT
inlawrev-2460	188	1	28the	28the	DET
inlawrev-2460	188	2	brown	brown	PROPN
inlawrev-2460	188	3	county	county	PROPN
inlawrev-2460	188	4	democrat	democrat	PROPN
inlawrev-2460	188	5	,	,	PUNCT
inlawrev-2460	188	6	june	june	PROPN
inlawrev-2460	188	7	13	13	NUM
inlawrev-2460	188	8	,	,	PUNCT
inlawrev-2460	188	9	1973	1973	NUM
inlawrev-2460	188	10	,	,	PUNCT
inlawrev-2460	188	11	at	at	ADP
inlawrev-2460	188	12	1	1	NUM
inlawrev-2460	188	13	,	,	PUNCT
inlawrev-2460	188	14	col	col	PROPN
inlawrev-2460	188	15	.	.	PROPN
inlawrev-2460	188	16	8	8	NUM
inlawrev-2460	188	17	.	.	PUNCT