id	sid	tid	token	lemma	pos
inlawrev-27132	1	1	recent	recent	ADJ
inlawrev-27132	1	2	developments	development	NOUN
inlawrev-27132	1	3	in	in	ADP
inlawrev-27132	1	4	indiana	indiana	PROPN
inlawrev-27132	1	5	taxation	taxation	PROPN
inlawrev-27132	1	6	:	:	PUNCT
inlawrev-27132	1	7	survey	survey	NOUN
inlawrev-27132	1	8	2021	2021	NUM
inlawrev-27132	1	9	andrew	andrew	PROPN
inlawrev-27132	1	10	w.	w.	PROPN
inlawrev-27132	1	11	swain	swain	PROPN
inlawrev-27132	1	12	*	*	PROPN
inlawrev-27132	1	13	introduction	introduction	NOUN
inlawrev-27132	1	14	and	and	CCONJ
inlawrev-27132	1	15	references	reference	NOUN
inlawrev-27132	1	16	used	use	VERB
inlawrev-27132	1	17	in	in	ADP
inlawrev-27132	1	18	this	this	DET
inlawrev-27132	1	19	article	article	NOUN
inlawrev-27132	1	20	the	the	DET
inlawrev-27132	1	21	122nd	122nd	PROPN
inlawrev-27132	1	22	indiana	indiana	PROPN
inlawrev-27132	1	23	generally	generally	ADV
inlawrev-27132	1	24	assembly	assembly	PROPN
inlawrev-27132	1	25	,	,	PUNCT
inlawrev-27132	1	26	the	the	DET
inlawrev-27132	1	27	indiana	indiana	PROPN
inlawrev-27132	1	28	supreme	supreme	PROPN
inlawrev-27132	1	29	court	court	PROPN
inlawrev-27132	1	30	,	,	PUNCT
inlawrev-27132	1	31	and	and	CCONJ
inlawrev-27132	1	32	the	the	DET
inlawrev-27132	1	33	indiana	indiana	PROPN
inlawrev-27132	1	34	tax	tax	NOUN
inlawrev-27132	1	35	court	court	NOUN
inlawrev-27132	1	36	all	all	PRON
inlawrev-27132	1	37	made	make	VERB
inlawrev-27132	1	38	changes	change	NOUN
inlawrev-27132	1	39	to	to	ADP
inlawrev-27132	1	40	indiana	indiana	PROPN
inlawrev-27132	1	41	’s	’s	PART
inlawrev-27132	1	42	tax	tax	NOUN
inlawrev-27132	1	43	laws	law	NOUN
inlawrev-27132	1	44	in	in	ADP
inlawrev-27132	1	45	2021	2021	NUM
inlawrev-27132	1	46	.	.	PUNCT
inlawrev-27132	2	1	this	this	DET
inlawrev-27132	2	2	article	article	NOUN
inlawrev-27132	2	3	discusses	discuss	VERB
inlawrev-27132	2	4	the	the	DET
inlawrev-27132	2	5	major	major	ADJ
inlawrev-27132	2	6	changes	change	NOUN
inlawrev-27132	2	7	from	from	ADP
inlawrev-27132	2	8	december	december	PROPN
inlawrev-27132	2	9	1	1	NUM
inlawrev-27132	2	10	,	,	PUNCT
inlawrev-27132	2	11	2020	2020	NUM
inlawrev-27132	2	12	,	,	PUNCT
inlawrev-27132	2	13	to	to	ADP
inlawrev-27132	2	14	december	december	PROPN
inlawrev-27132	2	15	1	1	NUM
inlawrev-27132	2	16	,	,	PUNCT
inlawrev-27132	2	17	2021	2021	NUM
inlawrev-27132	2	18	.	.	PUNCT
inlawrev-27132	3	1	whenever	whenever	SCONJ
inlawrev-27132	3	2	the	the	DET
inlawrev-27132	3	3	term	term	NOUN
inlawrev-27132	3	4	“	"	PUNCT
inlawrev-27132	3	5	ga	ga	PROPN
inlawrev-27132	3	6	”	"	PUNCT
inlawrev-27132	3	7	is	be	AUX
inlawrev-27132	3	8	used	use	VERB
inlawrev-27132	3	9	in	in	ADP
inlawrev-27132	3	10	this	this	DET
inlawrev-27132	3	11	article	article	NOUN
inlawrev-27132	3	12	,	,	PUNCT
inlawrev-27132	3	13	it	it	PRON
inlawrev-27132	3	14	refers	refer	VERB
inlawrev-27132	3	15	only	only	ADV
inlawrev-27132	3	16	to	to	ADP
inlawrev-27132	3	17	the	the	DET
inlawrev-27132	3	18	122nd	122nd	PROPN
inlawrev-27132	3	19	indiana	indiana	PROPN
inlawrev-27132	3	20	general	general	PROPN
inlawrev-27132	3	21	assembly	assembly	PROPN
inlawrev-27132	3	22	.	.	PUNCT
inlawrev-27132	4	1	the	the	DET
inlawrev-27132	4	2	term	term	NOUN
inlawrev-27132	4	3	“	"	PUNCT
inlawrev-27132	4	4	supreme	supreme	PROPN
inlawrev-27132	4	5	court	court	PROPN
inlawrev-27132	4	6	”	"	PUNCT
inlawrev-27132	4	7	refers	refer	VERB
inlawrev-27132	4	8	to	to	ADP
inlawrev-27132	4	9	the	the	DET
inlawrev-27132	4	10	indiana	indiana	PROPN
inlawrev-27132	4	11	supreme	supreme	PROPN
inlawrev-27132	4	12	court	court	PROPN
inlawrev-27132	4	13	,	,	PUNCT
inlawrev-27132	4	14	“	"	PUNCT
inlawrev-27132	4	15	court	court	NOUN
inlawrev-27132	4	16	of	of	ADP
inlawrev-27132	4	17	appeals	appeal	NOUN
inlawrev-27132	4	18	”	"	PUNCT
inlawrev-27132	4	19	to	to	ADP
inlawrev-27132	4	20	the	the	DET
inlawrev-27132	4	21	indiana	indiana	PROPN
inlawrev-27132	4	22	court	court	PROPN
inlawrev-27132	4	23	of	of	ADP
inlawrev-27132	4	24	appeals	appeal	NOUN
inlawrev-27132	4	25	,	,	PUNCT
inlawrev-27132	4	26	and	and	CCONJ
inlawrev-27132	4	27	“	"	PUNCT
inlawrev-27132	4	28	tax	tax	NOUN
inlawrev-27132	4	29	court	court	NOUN
inlawrev-27132	4	30	”	"	PUNCT
inlawrev-27132	4	31	or	or	CCONJ
inlawrev-27132	4	32	“	"	PUNCT
inlawrev-27132	4	33	court	court	NOUN
inlawrev-27132	4	34	”	"	PUNCT
inlawrev-27132	4	35	to	to	ADP
inlawrev-27132	4	36	the	the	DET
inlawrev-27132	4	37	indiana	indiana	PROPN
inlawrev-27132	4	38	tax	tax	PROPN
inlawrev-27132	4	39	court	court	NOUN
inlawrev-27132	4	40	.	.	PUNCT
inlawrev-27132	5	1	the	the	DET
inlawrev-27132	5	2	term	term	NOUN
inlawrev-27132	5	3	“	"	PUNCT
inlawrev-27132	5	4	ibtr	ibtr	ADJ
inlawrev-27132	5	5	”	"	PUNCT
inlawrev-27132	5	6	refers	refer	NOUN
inlawrev-27132	5	7	to	to	ADP
inlawrev-27132	5	8	the	the	DET
inlawrev-27132	5	9	indiana	indiana	PROPN
inlawrev-27132	5	10	board	board	PROPN
inlawrev-27132	5	11	of	of	ADP
inlawrev-27132	5	12	tax	tax	PROPN
inlawrev-27132	5	13	review	review	NOUN
inlawrev-27132	5	14	,	,	PUNCT
inlawrev-27132	5	15	“	"	PUNCT
inlawrev-27132	5	16	department	department	NOUN
inlawrev-27132	5	17	”	"	PUNCT
inlawrev-27132	5	18	or	or	CCONJ
inlawrev-27132	5	19	“	"	PUNCT
inlawrev-27132	5	20	dor	dor	NOUN
inlawrev-27132	5	21	”	"	PUNCT
inlawrev-27132	5	22	to	to	ADP
inlawrev-27132	5	23	the	the	DET
inlawrev-27132	5	24	indiana	indiana	PROPN
inlawrev-27132	5	25	department	department	PROPN
inlawrev-27132	5	26	of	of	ADP
inlawrev-27132	5	27	state	state	PROPN
inlawrev-27132	5	28	revenue	revenue	NOUN
inlawrev-27132	5	29	,	,	PUNCT
inlawrev-27132	5	30	and	and	CCONJ
inlawrev-27132	5	31	“	"	PUNCT
inlawrev-27132	5	32	irs	irs	PROPN
inlawrev-27132	5	33	”	"	PUNCT
inlawrev-27132	5	34	to	to	ADP
inlawrev-27132	5	35	the	the	DET
inlawrev-27132	5	36	internal	internal	ADJ
inlawrev-27132	5	37	revenue	revenue	NOUN
inlawrev-27132	5	38	service	service	NOUN
inlawrev-27132	5	39	.	.	PUNCT
inlawrev-27132	6	1	“	"	PUNCT
inlawrev-27132	6	2	irc	irc	PROPN
inlawrev-27132	6	3	”	"	PUNCT
inlawrev-27132	6	4	refers	refer	VERB
inlawrev-27132	6	5	to	to	ADP
inlawrev-27132	6	6	the	the	DET
inlawrev-27132	6	7	internal	internal	ADJ
inlawrev-27132	6	8	revenue	revenue	NOUN
inlawrev-27132	6	9	code	code	NOUN
inlawrev-27132	6	10	in	in	ADP
inlawrev-27132	6	11	effect	effect	NOUN
inlawrev-27132	6	12	at	at	ADP
inlawrev-27132	6	13	the	the	DET
inlawrev-27132	6	14	time	time	NOUN
inlawrev-27132	6	15	of	of	ADP
inlawrev-27132	6	16	this	this	DET
inlawrev-27132	6	17	article	article	NOUN
inlawrev-27132	6	18	’s	’s	PART
inlawrev-27132	6	19	publication	publication	NOUN
inlawrev-27132	6	20	while	while	SCONJ
inlawrev-27132	6	21	“	"	PUNCT
inlawrev-27132	6	22	indiana	indiana	PROPN
inlawrev-27132	6	23	code	code	PROPN
inlawrev-27132	6	24	”	"	PUNCT
inlawrev-27132	6	25	refers	refer	VERB
inlawrev-27132	6	26	to	to	ADP
inlawrev-27132	6	27	the	the	DET
inlawrev-27132	6	28	indiana	indiana	PROPN
inlawrev-27132	6	29	code	code	PROPN
inlawrev-27132	6	30	in	in	ADP
inlawrev-27132	6	31	effect	effect	NOUN
inlawrev-27132	6	32	at	at	ADP
inlawrev-27132	6	33	the	the	DET
inlawrev-27132	6	34	time	time	NOUN
inlawrev-27132	6	35	of	of	ADP
inlawrev-27132	6	36	publication	publication	NOUN
inlawrev-27132	6	37	unless	unless	SCONJ
inlawrev-27132	6	38	otherwise	otherwise	ADV
inlawrev-27132	6	39	explicitly	explicitly	ADV
inlawrev-27132	6	40	stated	state	VERB
inlawrev-27132	6	41	.	.	PUNCT
inlawrev-27132	7	1	“	"	PUNCT
inlawrev-27132	7	2	section	section	NOUN
inlawrev-27132	7	3	”	"	PUNCT
inlawrev-27132	7	4	or	or	CCONJ
inlawrev-27132	7	5	“	"	PUNCT
inlawrev-27132	7	6	subsection	subsection	NOUN
inlawrev-27132	7	7	”	"	PUNCT
inlawrev-27132	7	8	refers	refer	VERB
inlawrev-27132	7	9	to	to	ADP
inlawrev-27132	7	10	a	a	DET
inlawrev-27132	7	11	section	section	NOUN
inlawrev-27132	7	12	or	or	CCONJ
inlawrev-27132	7	13	subsection	subsection	NOUN
inlawrev-27132	7	14	of	of	ADP
inlawrev-27132	7	15	the	the	DET
inlawrev-27132	7	16	indiana	indiana	PROPN
inlawrev-27132	7	17	code	code	PROPN
inlawrev-27132	7	18	unless	unless	SCONJ
inlawrev-27132	7	19	otherwise	otherwise	ADV
inlawrev-27132	7	20	explicitly	explicitly	ADV
inlawrev-27132	7	21	stated	state	VERB
inlawrev-27132	7	22	.	.	PUNCT
inlawrev-27132	8	1	“	"	PUNCT
inlawrev-27132	8	2	public	public	ADJ
inlawrev-27132	8	3	law	law	NOUN
inlawrev-27132	8	4	”	"	PUNCT
inlawrev-27132	8	5	refers	refer	VERB
inlawrev-27132	8	6	to	to	ADP
inlawrev-27132	8	7	legislation	legislation	NOUN
inlawrev-27132	8	8	passed	pass	VERB
inlawrev-27132	8	9	by	by	ADP
inlawrev-27132	8	10	the	the	DET
inlawrev-27132	8	11	indiana	indiana	PROPN
inlawrev-27132	8	12	general	general	PROPN
inlawrev-27132	8	13	assembly	assembly	PROPN
inlawrev-27132	8	14	and	and	CCONJ
inlawrev-27132	8	15	assigned	assign	VERB
inlawrev-27132	8	16	a	a	DET
inlawrev-27132	8	17	public	public	ADJ
inlawrev-27132	8	18	law	law	NOUN
inlawrev-27132	8	19	number	number	NOUN
inlawrev-27132	8	20	.	.	PUNCT
inlawrev-27132	9	1	the	the	DET
inlawrev-27132	9	2	term	term	NOUN
inlawrev-27132	9	3	“	"	PUNCT
inlawrev-27132	9	4	ptaboa	ptaboa	NOUN
inlawrev-27132	9	5	”	"	PUNCT
inlawrev-27132	9	6	refers	refer	VERB
inlawrev-27132	9	7	to	to	ADP
inlawrev-27132	9	8	an	an	DET
inlawrev-27132	9	9	indiana	indiana	PROPN
inlawrev-27132	9	10	county	county	PROPN
inlawrev-27132	9	11	’s	’s	PART
inlawrev-27132	9	12	property	property	NOUN
inlawrev-27132	9	13	tax	tax	NOUN
inlawrev-27132	9	14	assessment	assessment	NOUN
inlawrev-27132	9	15	board	board	PROPN
inlawrev-27132	9	16	of	of	ADP
inlawrev-27132	9	17	appeals	appeal	NOUN
inlawrev-27132	9	18	.	.	PUNCT
inlawrev-27132	10	1	i.	i.	PROPN
inlawrev-27132	10	2	indiana	indiana	PROPN
inlawrev-27132	10	3	general	general	PROPN
inlawrev-27132	10	4	assembly	assembly	PROPN
inlawrev-27132	10	5	tax	tax	NOUN
inlawrev-27132	10	6	legislation	legislation	NOUN
inlawrev-27132	10	7	indiana	indiana	PROPN
inlawrev-27132	10	8	’s	’s	PART
inlawrev-27132	10	9	regular	regular	ADJ
inlawrev-27132	10	10	sixty	sixty	NUM
inlawrev-27132	10	11	-	-	PUNCT
inlawrev-27132	10	12	one	one	NUM
inlawrev-27132	10	13	-	-	PUNCT
inlawrev-27132	10	14	day	day	NOUN
inlawrev-27132	10	15	legislative	legislative	ADJ
inlawrev-27132	10	16	sessions	session	NOUN
inlawrev-27132	10	17	conducted	conduct	VERB
inlawrev-27132	10	18	in	in	ADP
inlawrev-27132	10	19	oddnumbered	oddnumbered	ADJ
inlawrev-27132	10	20	years	year	NOUN
inlawrev-27132	10	21	normally	normally	ADV
inlawrev-27132	10	22	produce	produce	VERB
inlawrev-27132	10	23	more	more	ADJ
inlawrev-27132	10	24	state	state	NOUN
inlawrev-27132	10	25	and	and	CCONJ
inlawrev-27132	10	26	local	local	ADJ
inlawrev-27132	10	27	tax	tax	NOUN
inlawrev-27132	10	28	legislative	legislative	ADJ
inlawrev-27132	10	29	changes	change	NOUN
inlawrev-27132	10	30	then	then	ADV
inlawrev-27132	10	31	do	do	AUX
inlawrev-27132	10	32	its	its	PRON
inlawrev-27132	10	33	shorter	short	ADJ
inlawrev-27132	10	34	thirty	thirty	NUM
inlawrev-27132	10	35	-	-	PUNCT
inlawrev-27132	10	36	day	day	NOUN
inlawrev-27132	10	37	sessions	session	NOUN
inlawrev-27132	10	38	conducted	conduct	VERB
inlawrev-27132	10	39	in	in	ADP
inlawrev-27132	10	40	even	even	ADV
inlawrev-27132	10	41	-	-	PUNCT
inlawrev-27132	10	42	numbered	number	VERB
inlawrev-27132	10	43	years	year	NOUN
inlawrev-27132	10	44	.	.	PUNCT
inlawrev-27132	11	1	the	the	DET
inlawrev-27132	11	2	2021	2021	NUM
inlawrev-27132	11	3	122nd	122nd	PROPN
inlawrev-27132	11	4	ga	ga	PROPN
inlawrev-27132	11	5	did	do	AUX
inlawrev-27132	11	6	not	not	PART
inlawrev-27132	11	7	vary	vary	VERB
inlawrev-27132	11	8	from	from	ADP
inlawrev-27132	11	9	this	this	PRON
inlawrev-27132	11	10	.	.	PUNCT
inlawrev-27132	12	1	though	though	SCONJ
inlawrev-27132	12	2	it	it	PRON
inlawrev-27132	12	3	did	do	AUX
inlawrev-27132	12	4	not	not	PART
inlawrev-27132	12	5	effect	effect	VERB
inlawrev-27132	12	6	major	major	ADJ
inlawrev-27132	12	7	tax	tax	NOUN
inlawrev-27132	12	8	changes	change	NOUN
inlawrev-27132	12	9	as	as	SCONJ
inlawrev-27132	12	10	it	it	PRON
inlawrev-27132	12	11	has	have	AUX
inlawrev-27132	12	12	in	in	ADP
inlawrev-27132	12	13	recent	recent	ADJ
inlawrev-27132	12	14	years	year	NOUN
inlawrev-27132	12	15	such	such	ADJ
inlawrev-27132	12	16	as	as	ADP
inlawrev-27132	12	17	eliminating	eliminate	VERB
inlawrev-27132	12	18	the	the	DET
inlawrev-27132	12	19	physical	physical	ADJ
inlawrev-27132	12	20	presence	presence	NOUN
inlawrev-27132	12	21	rule	rule	NOUN
inlawrev-27132	12	22	and	and	CCONJ
inlawrev-27132	12	23	requiring	require	VERB
inlawrev-27132	12	24	that	that	SCONJ
inlawrev-27132	12	25	remote	remote	ADJ
inlawrev-27132	12	26	sellers	seller	NOUN
inlawrev-27132	12	27	collect	collect	VERB
inlawrev-27132	12	28	indiana	indiana	PROPN
inlawrev-27132	12	29	sales	sale	NOUN
inlawrev-27132	12	30	tax,1	tax,1	NOUN
inlawrev-27132	12	31	adopting	adopt	VERB
inlawrev-27132	12	32	economic	economic	ADJ
inlawrev-27132	12	33	nexus	nexus	NOUN
inlawrev-27132	12	34	as	as	ADP
inlawrev-27132	12	35	the	the	DET
inlawrev-27132	12	36	basis	basis	NOUN
inlawrev-27132	12	37	for	for	ADP
inlawrev-27132	12	38	asserting	assert	VERB
inlawrev-27132	12	39	income	income	NOUN
inlawrev-27132	12	40	taxes	taxis	NOUN
inlawrev-27132	12	41	on	on	ADP
inlawrev-27132	12	42	remote	remote	ADJ
inlawrev-27132	12	43	businesses,2	businesses,2	NOUN
inlawrev-27132	12	44	adopting	adopt	VERB
inlawrev-27132	12	45	market	market	NOUN
inlawrev-27132	12	46	-	-	PUNCT
inlawrev-27132	12	47	based	base	VERB
inlawrev-27132	12	48	sourcing	sourcing	NOUN
inlawrev-27132	12	49	for	for	ADP
inlawrev-27132	12	50	taxing	tax	VERB
inlawrev-27132	12	51	income	income	NOUN
inlawrev-27132	12	52	derived	derive	VERB
inlawrev-27132	12	53	from	from	ADP
inlawrev-27132	12	54	performing	perform	VERB
inlawrev-27132	12	55	services	service	NOUN
inlawrev-27132	12	56	or	or	CCONJ
inlawrev-27132	12	57	selling	sell	VERB
inlawrev-27132	12	58	intangible	intangible	ADJ
inlawrev-27132	12	59	products,3	products,3	NOUN
inlawrev-27132	12	60	adopting	adopt	VERB
inlawrev-27132	12	61	market	market	NOUN
inlawrev-27132	12	62	-	-	PUNCT
inlawrev-27132	12	63	place	place	NOUN
inlawrev-27132	12	64	facilitator	facilitator	NOUN
inlawrev-27132	12	65	laws,4	laws,4	NOUN
inlawrev-27132	12	66	correcting	correct	VERB
inlawrev-27132	12	67	*	*	PUNCT
inlawrev-27132	12	68	assistant	assistant	NOUN
inlawrev-27132	12	69	professor	professor	NOUN
inlawrev-27132	12	70	of	of	ADP
inlawrev-27132	12	71	business	business	NOUN
inlawrev-27132	12	72	law	law	NOUN
inlawrev-27132	12	73	and	and	CCONJ
inlawrev-27132	12	74	ethics	ethic	NOUN
inlawrev-27132	12	75	,	,	PUNCT
inlawrev-27132	12	76	indiana	indiana	PROPN
inlawrev-27132	12	77	university	university	PROPN
inlawrev-27132	12	78	south	south	PROPN
inlawrev-27132	12	79	bend	bend	PROPN
inlawrev-27132	12	80	judd	judd	PROPN
inlawrev-27132	12	81	leighton	leighton	PROPN
inlawrev-27132	12	82	school	school	PROPN
inlawrev-27132	12	83	of	of	ADP
inlawrev-27132	12	84	business	business	NOUN
inlawrev-27132	12	85	&	&	CCONJ
inlawrev-27132	12	86	economics	economic	NOUN
inlawrev-27132	12	87	;	;	PUNCT
inlawrev-27132	12	88	ll.m	ll.m	NUM
inlawrev-27132	12	89	.	.	PUNCT
inlawrev-27132	12	90	,	,	PUNCT
inlawrev-27132	12	91	1998	1998	NUM
inlawrev-27132	12	92	,	,	PUNCT
inlawrev-27132	12	93	university	university	PROPN
inlawrev-27132	12	94	of	of	ADP
inlawrev-27132	12	95	denver	denver	PROPN
inlawrev-27132	12	96	sturm	sturm	PROPN
inlawrev-27132	12	97	college	college	PROPN
inlawrev-27132	12	98	of	of	ADP
inlawrev-27132	12	99	law	law	PROPN
inlawrev-27132	12	100	and	and	CCONJ
inlawrev-27132	12	101	daniels	daniels	PROPN
inlawrev-27132	12	102	school	school	PROPN
inlawrev-27132	12	103	of	of	ADP
inlawrev-27132	12	104	business	business	NOUN
inlawrev-27132	12	105	–	–	PUNCT
inlawrev-27132	12	106	graduate	graduate	NOUN
inlawrev-27132	12	107	tax	tax	NOUN
inlawrev-27132	12	108	program	program	NOUN
inlawrev-27132	12	109	;	;	PUNCT
inlawrev-27132	12	110	j.d	j.d	PROPN
inlawrev-27132	12	111	.	.	PROPN
inlawrev-27132	12	112	,	,	PUNCT
inlawrev-27132	12	113	1988	1988	NUM
inlawrev-27132	12	114	,	,	PUNCT
inlawrev-27132	12	115	indiana	indiana	PROPN
inlawrev-27132	12	116	university	university	PROPN
inlawrev-27132	12	117	maurer	maurer	PROPN
inlawrev-27132	12	118	school	school	PROPN
inlawrev-27132	12	119	of	of	ADP
inlawrev-27132	12	120	law	law	NOUN
inlawrev-27132	12	121	;	;	PUNCT
inlawrev-27132	12	122	b.a	b.a	PROPN
inlawrev-27132	12	123	.	.	PROPN
inlawrev-27132	12	124	,	,	PUNCT
inlawrev-27132	12	125	1985	1985	NUM
inlawrev-27132	12	126	,	,	PUNCT
inlawrev-27132	12	127	indiana	indiana	PROPN
inlawrev-27132	12	128	university	university	PROPN
inlawrev-27132	12	129	–	–	PUNCT
inlawrev-27132	12	130	bloomington	bloomington	PROPN
inlawrev-27132	12	131	.	.	PUNCT
inlawrev-27132	13	1	1	1	X
inlawrev-27132	13	2	.	.	X
inlawrev-27132	13	3	ind	ind	PROPN
inlawrev-27132	13	4	.	.	PUNCT
inlawrev-27132	14	1	code	code	PROPN
inlawrev-27132	14	2	§	§	PROPN
inlawrev-27132	14	3	6	6	NUM
inlawrev-27132	14	4	-	-	SYM
inlawrev-27132	14	5	2.5	2.5	NUM
inlawrev-27132	14	6	-	-	PUNCT
inlawrev-27132	14	7	2	2	NUM
inlawrev-27132	14	8	-	-	PUNCT
inlawrev-27132	14	9	1(d	1(d	NUM
inlawrev-27132	14	10	)	)	PUNCT
inlawrev-27132	14	11	(	(	PUNCT
inlawrev-27132	14	12	2021	2021	NUM
inlawrev-27132	14	13	)	)	PUNCT
inlawrev-27132	14	14	(	(	PUNCT
inlawrev-27132	14	15	from	from	ADP
inlawrev-27132	14	16	the	the	DET
inlawrev-27132	14	17	2019	2019	NUM
inlawrev-27132	14	18	first	first	ADJ
inlawrev-27132	14	19	regular	regular	ADJ
inlawrev-27132	14	20	session	session	NOUN
inlawrev-27132	14	21	of	of	ADP
inlawrev-27132	14	22	the	the	DET
inlawrev-27132	14	23	121st	121st	ADJ
inlawrev-27132	14	24	general	general	ADJ
inlawrev-27132	14	25	assembly	assembly	NOUN
inlawrev-27132	14	26	)	)	PUNCT
inlawrev-27132	14	27	.	.	PUNCT
inlawrev-27132	15	1	2	2	X
inlawrev-27132	15	2	.	.	X
inlawrev-27132	16	1	i	i	PRON
inlawrev-27132	16	2	d.	d.	PROPN
inlawrev-27132	16	3	§	§	PROPN
inlawrev-27132	16	4	6	6	NUM
inlawrev-27132	16	5	-	-	SYM
inlawrev-27132	16	6	3	3	NUM
inlawrev-27132	16	7	-	-	PUNCT
inlawrev-27132	16	8	2	2	NUM
inlawrev-27132	16	9	-	-	PUNCT
inlawrev-27132	16	10	2(a	2(a	NUM
inlawrev-27132	16	11	)	)	PUNCT
inlawrev-27132	16	12	(	(	PUNCT
inlawrev-27132	16	13	from	from	ADP
inlawrev-27132	16	14	the	the	DET
inlawrev-27132	16	15	2019	2019	NUM
inlawrev-27132	16	16	first	first	ADJ
inlawrev-27132	16	17	regular	regular	ADJ
inlawrev-27132	16	18	session	session	NOUN
inlawrev-27132	16	19	of	of	ADP
inlawrev-27132	16	20	the	the	DET
inlawrev-27132	16	21	121st	121st	ADJ
inlawrev-27132	16	22	general	general	ADJ
inlawrev-27132	16	23	assembly	assembly	NOUN
inlawrev-27132	16	24	)	)	PUNCT
inlawrev-27132	16	25	.	.	PUNCT
inlawrev-27132	17	1	3	3	X
inlawrev-27132	17	2	.	.	X
inlawrev-27132	18	1	i	i	PRON
inlawrev-27132	18	2	d.	d.	PROPN
inlawrev-27132	18	3	§	§	PROPN
inlawrev-27132	18	4	6	6	NUM
inlawrev-27132	18	5	-	-	SYM
inlawrev-27132	18	6	3	3	NUM
inlawrev-27132	18	7	-	-	PUNCT
inlawrev-27132	18	8	2	2	NUM
inlawrev-27132	18	9	-	-	PUNCT
inlawrev-27132	18	10	2(f)(3	2(f)(3	NUM
inlawrev-27132	18	11	)	)	PUNCT
inlawrev-27132	18	12	(	(	PUNCT
inlawrev-27132	18	13	from	from	ADP
inlawrev-27132	18	14	the	the	DET
inlawrev-27132	18	15	2019	2019	NUM
inlawrev-27132	18	16	first	first	ADJ
inlawrev-27132	18	17	regular	regular	ADJ
inlawrev-27132	18	18	session	session	NOUN
inlawrev-27132	18	19	of	of	ADP
inlawrev-27132	18	20	the	the	DET
inlawrev-27132	18	21	121st	121st	ADJ
inlawrev-27132	18	22	general	general	ADJ
inlawrev-27132	18	23	assembly	assembly	NOUN
inlawrev-27132	18	24	)	)	PUNCT
inlawrev-27132	18	25	.	.	PUNCT
inlawrev-27132	19	1	4	4	X
inlawrev-27132	19	2	.	.	X
inlawrev-27132	20	1	i	i	PRON
inlawrev-27132	20	2	d.	d.	PROPN
inlawrev-27132	20	3	§	§	PROPN
inlawrev-27132	20	4	6	6	NUM
inlawrev-27132	20	5	-	-	SYM
inlawrev-27132	20	6	2.5	2.5	NUM
inlawrev-27132	20	7	-	-	PUNCT
inlawrev-27132	20	8	4	4	NUM
inlawrev-27132	20	9	-	-	SYM
inlawrev-27132	20	10	18	18	NUM
inlawrev-27132	20	11	(	(	PUNCT
inlawrev-27132	20	12	adopting	adopt	VERB
inlawrev-27132	20	13	marketplace	marketplace	NOUN
inlawrev-27132	20	14	facilitator	facilitator	NOUN
inlawrev-27132	20	15	tax	tax	NOUN
inlawrev-27132	20	16	collection	collection	NOUN
inlawrev-27132	20	17	)	)	PUNCT
inlawrev-27132	20	18	;	;	PUNCT
inlawrev-27132	20	19	i	i	PROPN
inlawrev-27132	20	20	d.	d.	PROPN
inlawrev-27132	20	21	§	§	PROPN
inlawrev-27132	20	22	6	6	NUM
inlawrev-27132	20	23	-	-	SYM
inlawrev-27132	20	24	2.5	2.5	NUM
inlawrev-27132	20	25	-	-	PUNCT
inlawrev-27132	20	26	1	1	NUM
inlawrev-27132	20	27	-	-	NUM
inlawrev-27132	20	28	21.7	21.7	NUM
inlawrev-27132	20	29	(	(	PUNCT
inlawrev-27132	20	30	defining	define	VERB
inlawrev-27132	20	31	marketplace	marketplace	NOUN
inlawrev-27132	20	32	)	)	PUNCT
inlawrev-27132	20	33	;	;	PUNCT
inlawrev-27132	20	34	i	i	PROPN
inlawrev-27132	20	35	d.	d.	PROPN
inlawrev-27132	20	36	§	§	PROPN
inlawrev-27132	20	37	6	6	NUM
inlawrev-27132	20	38	-	-	SYM
inlawrev-27132	20	39	2.5	2.5	NUM
inlawrev-27132	20	40	-	-	PUNCT
inlawrev-27132	20	41	1	1	NUM
inlawrev-27132	20	42	-	-	NUM
inlawrev-27132	20	43	21.9	21.9	NUM
inlawrev-27132	20	44	(	(	PUNCT
inlawrev-27132	20	45	defining	define	VERB
inlawrev-27132	20	46	marketplace	marketplace	NOUN
inlawrev-27132	20	47	facilitator	facilitator	NOUN
inlawrev-27132	20	48	)	)	PUNCT
inlawrev-27132	20	49	(	(	PUNCT
inlawrev-27132	20	50	each	each	PRON
inlawrev-27132	20	51	from	from	ADP
inlawrev-27132	20	52	the	the	DET
inlawrev-27132	20	53	2019	2019	NUM
inlawrev-27132	20	54	first	first	ADJ
inlawrev-27132	20	55	regular	regular	ADJ
inlawrev-27132	20	56	session	session	NOUN
inlawrev-27132	20	57	of	of	ADP
inlawrev-27132	20	58	the	the	DET
inlawrev-27132	20	59	121st	121st	ADJ
inlawrev-27132	20	60	general	general	ADJ
inlawrev-27132	20	61	assembly	assembly	NOUN
inlawrev-27132	20	62	)	)	PUNCT
inlawrev-27132	20	63	.	.	PUNCT
inlawrev-27132	21	1	670	670	NUM
inlawrev-27132	21	2	indiana	indiana	PROPN
inlawrev-27132	21	3	law	law	PROPN
inlawrev-27132	21	4	review	review	NOUN
inlawrev-27132	21	5	[	[	X
inlawrev-27132	21	6	vol	vol	NOUN
inlawrev-27132	21	7	.	.	PUNCT
inlawrev-27132	22	1	55:669	55:669	NUM
inlawrev-27132	22	2	the	the	DET
inlawrev-27132	22	3	property	property	NOUN
inlawrev-27132	22	4	tax	tax	NOUN
inlawrev-27132	22	5	appeal	appeal	NOUN
inlawrev-27132	22	6	process,5	process,5	NOUN
inlawrev-27132	22	7	or	or	CCONJ
inlawrev-27132	22	8	conforming	conform	VERB
inlawrev-27132	22	9	indiana	indiana	PROPN
inlawrev-27132	22	10	to	to	ADP
inlawrev-27132	22	11	the	the	DET
inlawrev-27132	22	12	irs	irs	PROPN
inlawrev-27132	22	13	’s	’s	PART
inlawrev-27132	22	14	centralized	centralized	ADJ
inlawrev-27132	22	15	partnership	partnership	NOUN
inlawrev-27132	22	16	audit	audit	NOUN
inlawrev-27132	22	17	regime	regime	NOUN
inlawrev-27132	22	18	authorized	authorize	VERB
inlawrev-27132	22	19	by	by	ADP
inlawrev-27132	22	20	federal	federal	ADJ
inlawrev-27132	22	21	bipartisan	bipartisan	ADJ
inlawrev-27132	22	22	budget	budget	PROPN
inlawrev-27132	22	23	act	act	NOUN
inlawrev-27132	22	24	of	of	ADP
inlawrev-27132	22	25	2015,6	2015,6	NUM
inlawrev-27132	22	26	the	the	DET
inlawrev-27132	22	27	2021	2021	NUM
inlawrev-27132	22	28	ga	ga	NOUN
inlawrev-27132	22	29	passed	pass	VERB
inlawrev-27132	22	30	several	several	ADJ
inlawrev-27132	22	31	notable	notable	ADJ
inlawrev-27132	22	32	pieces	piece	NOUN
inlawrev-27132	22	33	of	of	ADP
inlawrev-27132	22	34	tax	tax	NOUN
inlawrev-27132	22	35	legislation	legislation	NOUN
inlawrev-27132	22	36	.	.	PUNCT
inlawrev-27132	23	1	this	this	DET
inlawrev-27132	23	2	legislation	legislation	NOUN
inlawrev-27132	23	3	included	include	VERB
inlawrev-27132	23	4	changes	change	NOUN
inlawrev-27132	23	5	to	to	ADP
inlawrev-27132	23	6	property	property	NOUN
inlawrev-27132	23	7	taxes	taxis	NOUN
inlawrev-27132	23	8	,	,	PUNCT
inlawrev-27132	23	9	sales	sale	NOUN
inlawrev-27132	23	10	and	and	CCONJ
inlawrev-27132	23	11	use	use	VERB
inlawrev-27132	23	12	taxes	taxis	NOUN
inlawrev-27132	23	13	,	,	PUNCT
inlawrev-27132	23	14	income	income	NOUN
inlawrev-27132	23	15	taxes	taxis	NOUN
inlawrev-27132	23	16	,	,	PUNCT
inlawrev-27132	23	17	local	local	ADJ
inlawrev-27132	23	18	taxes	taxis	NOUN
inlawrev-27132	23	19	,	,	PUNCT
inlawrev-27132	23	20	excise	excise	NOUN
inlawrev-27132	23	21	taxes	taxis	NOUN
inlawrev-27132	23	22	,	,	PUNCT
inlawrev-27132	23	23	and	and	CCONJ
inlawrev-27132	23	24	tax	tax	NOUN
inlawrev-27132	23	25	procedures	procedure	NOUN
inlawrev-27132	23	26	,	,	PUNCT
inlawrev-27132	23	27	along	along	ADP
inlawrev-27132	23	28	with	with	ADP
inlawrev-27132	23	29	other	other	ADJ
inlawrev-27132	23	30	areas	area	NOUN
inlawrev-27132	23	31	of	of	ADP
inlawrev-27132	23	32	state	state	NOUN
inlawrev-27132	23	33	and	and	CCONJ
inlawrev-27132	23	34	local	local	ADJ
inlawrev-27132	23	35	taxation	taxation	NOUN
inlawrev-27132	23	36	—	—	PUNCT
inlawrev-27132	23	37	changes	change	VERB
inlawrev-27132	23	38	important	important	ADJ
inlawrev-27132	23	39	to	to	ADP
inlawrev-27132	23	40	indiana	indiana	PROPN
inlawrev-27132	23	41	taxpayers	taxpayer	NOUN
inlawrev-27132	23	42	.	.	PUNCT
inlawrev-27132	24	1	a.	a.	NOUN
inlawrev-27132	24	2	property	property	NOUN
inlawrev-27132	24	3	taxes	taxis	NOUN
inlawrev-27132	24	4	property	property	NOUN
inlawrev-27132	24	5	tax	tax	NOUN
inlawrev-27132	24	6	legislation	legislation	NOUN
inlawrev-27132	24	7	usually	usually	ADV
inlawrev-27132	24	8	makes	make	VERB
inlawrev-27132	24	9	up	up	ADP
inlawrev-27132	24	10	the	the	DET
inlawrev-27132	24	11	bulk	bulk	NOUN
inlawrev-27132	24	12	of	of	ADP
inlawrev-27132	24	13	the	the	DET
inlawrev-27132	24	14	ga	ga	PROPN
inlawrev-27132	24	15	’s	’s	PART
inlawrev-27132	24	16	tax	tax	NOUN
inlawrev-27132	24	17	-	-	PUNCT
inlawrev-27132	24	18	related	relate	VERB
inlawrev-27132	24	19	activities	activity	NOUN
inlawrev-27132	24	20	,	,	PUNCT
inlawrev-27132	24	21	but	but	CCONJ
inlawrev-27132	24	22	such	such	ADJ
inlawrev-27132	24	23	was	be	AUX
inlawrev-27132	24	24	not	not	PART
inlawrev-27132	24	25	the	the	DET
inlawrev-27132	24	26	case	case	NOUN
inlawrev-27132	24	27	in	in	ADP
inlawrev-27132	24	28	2021	2021	NUM
inlawrev-27132	24	29	—	—	PUNCT
inlawrev-27132	24	30	a	a	DET
inlawrev-27132	24	31	year	year	NOUN
inlawrev-27132	24	32	in	in	ADP
inlawrev-27132	24	33	which	which	PRON
inlawrev-27132	24	34	the	the	DET
inlawrev-27132	24	35	ga	ga	PROPN
inlawrev-27132	24	36	focused	focus	VERB
inlawrev-27132	24	37	on	on	ADP
inlawrev-27132	24	38	indiana	indiana	PROPN
inlawrev-27132	24	39	’s	’s	PART
inlawrev-27132	24	40	recovery	recovery	NOUN
inlawrev-27132	24	41	from	from	ADP
inlawrev-27132	24	42	the	the	DET
inlawrev-27132	24	43	covid-19	covid-19	PROPN
inlawrev-27132	24	44	crisis	crisis	NOUN
inlawrev-27132	24	45	.	.	PUNCT
inlawrev-27132	25	1	the	the	DET
inlawrev-27132	25	2	ga	ga	PROPN
inlawrev-27132	25	3	did	do	AUX
inlawrev-27132	25	4	,	,	PUNCT
inlawrev-27132	25	5	though	though	ADV
inlawrev-27132	25	6	,	,	PUNCT
inlawrev-27132	25	7	address	address	VERB
inlawrev-27132	25	8	some	some	DET
inlawrev-27132	25	9	property	property	NOUN
inlawrev-27132	25	10	tax	tax	NOUN
inlawrev-27132	25	11	matters	matter	NOUN
inlawrev-27132	25	12	.	.	PUNCT
inlawrev-27132	26	1	if	if	SCONJ
inlawrev-27132	26	2	a	a	DET
inlawrev-27132	26	3	property	property	NOUN
inlawrev-27132	26	4	owner	owner	NOUN
inlawrev-27132	26	5	transfers	transfer	VERB
inlawrev-27132	26	6	real	real	ADJ
inlawrev-27132	26	7	property	property	NOUN
inlawrev-27132	26	8	to	to	ADP
inlawrev-27132	26	9	a	a	DET
inlawrev-27132	26	10	transferee	transferee	NOUN
inlawrev-27132	26	11	in	in	ADP
inlawrev-27132	26	12	exchange	exchange	NOUN
inlawrev-27132	26	13	for	for	ADP
inlawrev-27132	26	14	valuable	valuable	ADJ
inlawrev-27132	26	15	consideration	consideration	NOUN
inlawrev-27132	26	16	using	use	VERB
inlawrev-27132	26	17	a	a	DET
inlawrev-27132	26	18	“	"	PUNCT
inlawrev-27132	26	19	conveyance	conveyance	NOUN
inlawrev-27132	26	20	document,”7	document,”7	NOUN
inlawrev-27132	26	21	the	the	DET
inlawrev-27132	26	22	parties	party	NOUN
inlawrev-27132	26	23	must	must	AUX
inlawrev-27132	26	24	complete	complete	VERB
inlawrev-27132	26	25	a	a	DET
inlawrev-27132	26	26	sales	sale	NOUN
inlawrev-27132	26	27	disclosure	disclosure	NOUN
inlawrev-27132	26	28	form	form	NOUN
inlawrev-27132	26	29	(	(	PUNCT
inlawrev-27132	26	30	state	state	NOUN
inlawrev-27132	26	31	form	form	NOUN
inlawrev-27132	26	32	46021)8	46021)8	NUM
inlawrev-27132	26	33	and	and	CCONJ
inlawrev-27132	26	34	submit	submit	VERB
inlawrev-27132	26	35	it	it	PRON
inlawrev-27132	26	36	to	to	ADP
inlawrev-27132	26	37	the	the	DET
inlawrev-27132	26	38	county	county	NOUN
inlawrev-27132	26	39	auditor.9	auditor.9	SCONJ
inlawrev-27132	26	40	county	county	NOUN
inlawrev-27132	26	41	assessors	assessor	NOUN
inlawrev-27132	26	42	examine	examine	VERB
inlawrev-27132	26	43	the	the	DET
inlawrev-27132	26	44	information	information	NOUN
inlawrev-27132	26	45	for	for	ADP
inlawrev-27132	26	46	sales	sale	NOUN
inlawrev-27132	26	47	data	datum	NOUN
inlawrev-27132	26	48	necessary	necessary	ADJ
inlawrev-27132	26	49	to	to	ADP
inlawrev-27132	26	50	making	make	VERB
inlawrev-27132	26	51	the	the	DET
inlawrev-27132	26	52	annual	annual	ADJ
inlawrev-27132	26	53	adjustment	adjustment	NOUN
inlawrev-27132	26	54	or	or	CCONJ
inlawrev-27132	26	55	trending	trending	NOUN
inlawrev-27132	26	56	of	of	ADP
inlawrev-27132	26	57	property	property	NOUN
inlawrev-27132	26	58	values.10	values.10	PROPN
inlawrev-27132	26	59	indiana	indiana	PROPN
inlawrev-27132	26	60	exempts	exempt	VERB
inlawrev-27132	26	61	from	from	ADP
inlawrev-27132	26	62	property	property	NOUN
inlawrev-27132	26	63	taxation	taxation	NOUN
inlawrev-27132	26	64	tangible	tangible	ADJ
inlawrev-27132	26	65	property	property	NOUN
inlawrev-27132	26	66	owned	own	VERB
inlawrev-27132	26	67	or	or	CCONJ
inlawrev-27132	26	68	held	hold	VERB
inlawrev-27132	26	69	in	in	ADP
inlawrev-27132	26	70	trust	trust	NOUN
inlawrev-27132	26	71	by	by	ADP
inlawrev-27132	26	72	a	a	DET
inlawrev-27132	26	73	church	church	NOUN
inlawrev-27132	26	74	or	or	CCONJ
inlawrev-27132	26	75	religious	religious	ADJ
inlawrev-27132	26	76	society	society	NOUN
inlawrev-27132	26	77	and	and	CCONJ
inlawrev-27132	26	78	used	use	VERB
inlawrev-27132	26	79	for	for	ADP
inlawrev-27132	26	80	worship.11	worship.11	NOUN
inlawrev-27132	26	81	this	this	DET
inlawrev-27132	26	82	property	property	NOUN
inlawrev-27132	26	83	includes	include	VERB
inlawrev-27132	26	84	buildings	building	NOUN
inlawrev-27132	26	85	used	use	VERB
inlawrev-27132	26	86	for	for	ADP
inlawrev-27132	26	87	worship	worship	NOUN
inlawrev-27132	26	88	,	,	PUNCT
inlawrev-27132	26	89	pews	pew	NOUN
inlawrev-27132	26	90	and	and	CCONJ
inlawrev-27132	26	91	furniture	furniture	NOUN
inlawrev-27132	26	92	contained	contain	VERB
inlawrev-27132	26	93	within	within	ADP
inlawrev-27132	26	94	such	such	ADJ
inlawrev-27132	26	95	buildings	building	NOUN
inlawrev-27132	26	96	,	,	PUNCT
inlawrev-27132	26	97	and	and	CCONJ
inlawrev-27132	26	98	tracts	tract	NOUN
inlawrev-27132	26	99	of	of	ADP
inlawrev-27132	26	100	land	land	NOUN
inlawrev-27132	26	101	upon	upon	SCONJ
inlawrev-27132	26	102	which	which	PRON
inlawrev-27132	26	103	such	such	ADJ
inlawrev-27132	26	104	buildings	building	NOUN
inlawrev-27132	26	105	stand.12	stand.12	PROPN
inlawrev-27132	26	106	the	the	DET
inlawrev-27132	26	107	ga	ga	PROPN
inlawrev-27132	26	108	amended	amend	VERB
inlawrev-27132	26	109	the	the	DET
inlawrev-27132	26	110	exemption	exemption	NOUN
inlawrev-27132	26	111	statute	statute	NOUN
inlawrev-27132	26	112	to	to	PART
inlawrev-27132	26	113	provide	provide	VERB
inlawrev-27132	26	114	that	that	SCONJ
inlawrev-27132	26	115	sales	sale	NOUN
inlawrev-27132	26	116	disclosure	disclosure	NOUN
inlawrev-27132	26	117	forms	form	NOUN
inlawrev-27132	26	118	submitted	submit	VERB
inlawrev-27132	26	119	in	in	ADP
inlawrev-27132	26	120	conjunction	conjunction	NOUN
inlawrev-27132	26	121	with	with	ADP
inlawrev-27132	26	122	such	such	ADJ
inlawrev-27132	26	123	tax	tax	NOUN
inlawrev-27132	26	124	-	-	PUNCT
inlawrev-27132	26	125	exempt	exempt	ADJ
inlawrev-27132	26	126	property	property	NOUN
inlawrev-27132	26	127	must	must	AUX
inlawrev-27132	26	128	include	include	VERB
inlawrev-27132	26	129	an	an	DET
inlawrev-27132	26	130	attestation	attestation	NOUN
inlawrev-27132	26	131	that	that	SCONJ
inlawrev-27132	26	132	the	the	DET
inlawrev-27132	26	133	property	property	NOUN
inlawrev-27132	26	134	will	will	AUX
inlawrev-27132	26	135	continue	continue	VERB
inlawrev-27132	26	136	to	to	PART
inlawrev-27132	26	137	be	be	AUX
inlawrev-27132	26	138	used	use	VERB
inlawrev-27132	26	139	by	by	ADP
inlawrev-27132	26	140	a	a	DET
inlawrev-27132	26	141	church	church	NOUN
inlawrev-27132	26	142	or	or	CCONJ
inlawrev-27132	26	143	religious	religious	ADJ
inlawrev-27132	26	144	society	society	NOUN
inlawrev-27132	26	145	for	for	ADP
inlawrev-27132	26	146	the	the	DET
inlawrev-27132	26	147	same	same	ADJ
inlawrev-27132	26	148	exempt	exempt	ADJ
inlawrev-27132	26	149	religious	religious	ADJ
inlawrev-27132	26	150	purposes.13	purposes.13	NOUN
inlawrev-27132	26	151	the	the	DET
inlawrev-27132	26	152	ga	ga	PROPN
inlawrev-27132	26	153	’s	’s	PROPN
inlawrev-27132	26	154	amendment	amendment	NOUN
inlawrev-27132	26	155	also	also	ADV
inlawrev-27132	26	156	provides	provide	VERB
inlawrev-27132	26	157	that	that	SCONJ
inlawrev-27132	26	158	,	,	PUNCT
inlawrev-27132	26	159	if	if	SCONJ
inlawrev-27132	26	160	the	the	DET
inlawrev-27132	26	161	5	5	NUM
inlawrev-27132	26	162	.	.	PUNCT
inlawrev-27132	27	1	i	i	PRON
inlawrev-27132	27	2	d.	d.	PROPN
inlawrev-27132	27	3	§	§	PROPN
inlawrev-27132	27	4	6	6	NUM
inlawrev-27132	27	5	-	-	SYM
inlawrev-27132	27	6	1.1	1.1	NUM
inlawrev-27132	27	7	-	-	PUNCT
inlawrev-27132	27	8	15	15	NUM
inlawrev-27132	27	9	-	-	SYM
inlawrev-27132	27	10	1.1	1.1	NUM
inlawrev-27132	27	11	(	(	PUNCT
inlawrev-27132	27	12	from	from	ADP
inlawrev-27132	27	13	the	the	DET
inlawrev-27132	27	14	2017	2017	NUM
inlawrev-27132	27	15	first	first	ADJ
inlawrev-27132	27	16	regular	regular	ADJ
inlawrev-27132	27	17	session	session	NOUN
inlawrev-27132	27	18	of	of	ADP
inlawrev-27132	27	19	the	the	DET
inlawrev-27132	27	20	120th	120th	ADJ
inlawrev-27132	27	21	general	general	ADJ
inlawrev-27132	27	22	assembly	assembly	NOUN
inlawrev-27132	27	23	)	)	PUNCT
inlawrev-27132	27	24	.	.	PUNCT
inlawrev-27132	28	1	6	6	X
inlawrev-27132	28	2	.	.	X
inlawrev-27132	29	1	i	i	PRON
inlawrev-27132	29	2	d.	d.	PROPN
inlawrev-27132	29	3	§	§	PROPN
inlawrev-27132	29	4	6	6	NUM
inlawrev-27132	29	5	-	-	SYM
inlawrev-27132	29	6	8.1	8.1	NUM
inlawrev-27132	29	7	-	-	PUNCT
inlawrev-27132	29	8	5	5	NUM
inlawrev-27132	29	9	-	-	NUM
inlawrev-27132	29	10	2(j	2(j	NUM
inlawrev-27132	29	11	)	)	PUNCT
inlawrev-27132	29	12	(	(	PUNCT
inlawrev-27132	29	13	from	from	ADP
inlawrev-27132	29	14	the	the	DET
inlawrev-27132	29	15	2020	2020	NUM
inlawrev-27132	29	16	second	second	ADJ
inlawrev-27132	29	17	regular	regular	ADJ
inlawrev-27132	29	18	session	session	NOUN
inlawrev-27132	29	19	of	of	ADP
inlawrev-27132	29	20	the	the	DET
inlawrev-27132	29	21	121st	121st	ADJ
inlawrev-27132	29	22	general	general	ADJ
inlawrev-27132	29	23	assembly	assembly	NOUN
inlawrev-27132	29	24	)	)	PUNCT
inlawrev-27132	29	25	.	.	PUNCT
inlawrev-27132	30	1	7	7	X
inlawrev-27132	30	2	.	.	X
inlawrev-27132	30	3	i	i	PRON
inlawrev-27132	30	4	d.	d.	PROPN
inlawrev-27132	30	5	§	§	PROPN
inlawrev-27132	30	6	6	6	NUM
inlawrev-27132	30	7	-	-	SYM
inlawrev-27132	30	8	1.1	1.1	NUM
inlawrev-27132	30	9	-	-	PUNCT
inlawrev-27132	30	10	5.5	5.5	NUM
inlawrev-27132	30	11	-	-	PUNCT
inlawrev-27132	30	12	2(a)(1	2(a)(1	NUM
inlawrev-27132	30	13	)	)	PUNCT
inlawrev-27132	30	14	(	(	PUNCT
inlawrev-27132	30	15	defining	define	VERB
inlawrev-27132	30	16	a	a	DET
inlawrev-27132	30	17	“	"	PUNCT
inlawrev-27132	30	18	conveyance	conveyance	NOUN
inlawrev-27132	30	19	document	document	NOUN
inlawrev-27132	30	20	”	"	PUNCT
inlawrev-27132	30	21	as	as	ADP
inlawrev-27132	30	22	a	a	DET
inlawrev-27132	30	23	document	document	NOUN
inlawrev-27132	30	24	that	that	PRON
inlawrev-27132	30	25	transfers	transfer	VERB
inlawrev-27132	30	26	a	a	DET
inlawrev-27132	30	27	real	real	ADJ
inlawrev-27132	30	28	property	property	NOUN
inlawrev-27132	30	29	interest	interest	NOUN
inlawrev-27132	30	30	for	for	ADP
inlawrev-27132	30	31	valuable	valuable	ADJ
inlawrev-27132	30	32	consideration	consideration	NOUN
inlawrev-27132	30	33	and	and	CCONJ
inlawrev-27132	30	34	includes	include	VERB
inlawrev-27132	30	35	,	,	PUNCT
inlawrev-27132	30	36	for	for	ADP
inlawrev-27132	30	37	example	example	NOUN
inlawrev-27132	30	38	,	,	PUNCT
inlawrev-27132	30	39	a	a	DET
inlawrev-27132	30	40	deed	deed	NOUN
inlawrev-27132	30	41	,	,	PUNCT
inlawrev-27132	30	42	a	a	DET
inlawrev-27132	30	43	contract	contract	NOUN
inlawrev-27132	30	44	of	of	ADP
inlawrev-27132	30	45	sale	sale	NOUN
inlawrev-27132	30	46	,	,	PUNCT
inlawrev-27132	30	47	an	an	DET
inlawrev-27132	30	48	agreement	agreement	NOUN
inlawrev-27132	30	49	,	,	PUNCT
inlawrev-27132	30	50	a	a	DET
inlawrev-27132	30	51	judgment	judgment	NOUN
inlawrev-27132	30	52	,	,	PUNCT
inlawrev-27132	30	53	a	a	DET
inlawrev-27132	30	54	lease	lease	NOUN
inlawrev-27132	30	55	that	that	PRON
inlawrev-27132	30	56	includes	include	VERB
inlawrev-27132	30	57	the	the	DET
inlawrev-27132	30	58	fee	fee	NOUN
inlawrev-27132	30	59	simple	simple	ADJ
inlawrev-27132	30	60	estate	estate	NOUN
inlawrev-27132	30	61	and	and	CCONJ
inlawrev-27132	30	62	is	be	AUX
inlawrev-27132	30	63	for	for	ADP
inlawrev-27132	30	64	a	a	DET
inlawrev-27132	30	65	period	period	NOUN
inlawrev-27132	30	66	in	in	ADP
inlawrev-27132	30	67	excess	excess	NOUN
inlawrev-27132	30	68	of	of	ADP
inlawrev-27132	30	69	ninety	ninety	NUM
inlawrev-27132	30	70	years	year	NOUN
inlawrev-27132	30	71	,	,	PUNCT
inlawrev-27132	30	72	a	a	DET
inlawrev-27132	30	73	quitclaim	quitclaim	NOUN
inlawrev-27132	30	74	deed	deed	NOUN
inlawrev-27132	30	75	serving	serve	VERB
inlawrev-27132	30	76	as	as	ADP
inlawrev-27132	30	77	a	a	DET
inlawrev-27132	30	78	source	source	NOUN
inlawrev-27132	30	79	of	of	ADP
inlawrev-27132	30	80	title	title	NOUN
inlawrev-27132	30	81	,	,	PUNCT
inlawrev-27132	30	82	or	or	CCONJ
inlawrev-27132	30	83	any	any	DET
inlawrev-27132	30	84	other	other	ADJ
inlawrev-27132	30	85	document	document	NOUN
inlawrev-27132	30	86	presented	present	VERB
inlawrev-27132	30	87	for	for	ADP
inlawrev-27132	30	88	recording	recording	NOUN
inlawrev-27132	30	89	property	property	NOUN
inlawrev-27132	30	90	)	)	PUNCT
inlawrev-27132	30	91	.	.	PUNCT
inlawrev-27132	31	1	8	8	X
inlawrev-27132	31	2	.	.	X
inlawrev-27132	32	1	i	i	PRON
inlawrev-27132	32	2	d.	d.	PROPN
inlawrev-27132	32	3	§	§	PROPN
inlawrev-27132	32	4	6	6	NUM
inlawrev-27132	32	5	-	-	SYM
inlawrev-27132	32	6	1.1	1.1	NUM
inlawrev-27132	32	7	-	-	PUNCT
inlawrev-27132	32	8	5.5	5.5	NUM
inlawrev-27132	32	9	-	-	PUNCT
inlawrev-27132	32	10	3(b	3(b	NUM
inlawrev-27132	32	11	)	)	PUNCT
inlawrev-27132	32	12	.	.	PUNCT
inlawrev-27132	33	1	the	the	DET
inlawrev-27132	33	2	sales	sale	NOUN
inlawrev-27132	33	3	disclosure	disclosure	NOUN
inlawrev-27132	33	4	form	form	NOUN
inlawrev-27132	33	5	(	(	PUNCT
inlawrev-27132	33	6	state	state	NOUN
inlawrev-27132	33	7	form	form	NOUN
inlawrev-27132	33	8	46021	46021	NUM
inlawrev-27132	33	9	)	)	PUNCT
inlawrev-27132	33	10	is	be	AUX
inlawrev-27132	33	11	accessible	accessible	ADJ
inlawrev-27132	33	12	at	at	ADP
inlawrev-27132	33	13	in.gov	in.gov	PROPN
inlawrev-27132	33	14	,	,	PUNCT
inlawrev-27132	33	15	department	department	NOUN
inlawrev-27132	33	16	of	of	ADP
inlawrev-27132	33	17	local	local	ADJ
inlawrev-27132	33	18	government	government	NOUN
inlawrev-27132	33	19	finance	finance	NOUN
inlawrev-27132	33	20	,	,	PUNCT
inlawrev-27132	33	21	https://www.in.gov/dlgf/assessments/sales-disclosureform-information/	https://www.in.gov/dlgf/assessments/sales-disclosureform-information/	PROPN
inlawrev-27132	34	1	[	[	X
inlawrev-27132	34	2	https://perma.cc/7qlh-mpxx	https://perma.cc/7qlh-mpxx	PROPN
inlawrev-27132	34	3	]	]	X
inlawrev-27132	34	4	.	.	PUNCT
inlawrev-27132	35	1	9	9	X
inlawrev-27132	35	2	.	.	X
inlawrev-27132	36	1	i	i	PRON
inlawrev-27132	36	2	d.	d.	PROPN
inlawrev-27132	36	3	§	§	PROPN
inlawrev-27132	36	4	6	6	NUM
inlawrev-27132	36	5	-	-	SYM
inlawrev-27132	36	6	1.1	1.1	NUM
inlawrev-27132	36	7	-	-	PUNCT
inlawrev-27132	36	8	5.5	5.5	NUM
inlawrev-27132	36	9	-	-	PUNCT
inlawrev-27132	36	10	3(b	3(b	NUM
inlawrev-27132	36	11	)	)	PUNCT
inlawrev-27132	36	12	.	.	PUNCT
inlawrev-27132	37	1	10	10	NUM
inlawrev-27132	37	2	.	.	PUNCT
inlawrev-27132	37	3	annual	annual	ADJ
inlawrev-27132	37	4	adjustment	adjustment	NOUN
inlawrev-27132	37	5	of	of	ADP
inlawrev-27132	37	6	assessed	assessed	ADJ
inlawrev-27132	37	7	values	value	NOUN
inlawrev-27132	37	8	fact	fact	NOUN
inlawrev-27132	37	9	sheet	sheet	NOUN
inlawrev-27132	37	10	,	,	PUNCT
inlawrev-27132	37	11	ind	ind	PROPN
inlawrev-27132	37	12	.	.	PUNCT
inlawrev-27132	38	1	dep’t	dep’t	NOUN
inlawrev-27132	38	2	of	of	ADP
inlawrev-27132	38	3	local	local	ADJ
inlawrev-27132	38	4	gov’t	gov’t	NUM
inlawrev-27132	38	5	fin	fin	NOUN
inlawrev-27132	38	6	.	.	PUNCT
inlawrev-27132	38	7	1	1	NUM
inlawrev-27132	38	8	(	(	PUNCT
inlawrev-27132	38	9	sept	sept	PROPN
inlawrev-27132	38	10	.	.	PROPN
inlawrev-27132	38	11	2	2	NUM
inlawrev-27132	38	12	0	0	NUM
inlawrev-27132	38	13	1	1	NUM
inlawrev-27132	38	14	8	8	NUM
inlawrev-27132	38	15	)	)	PUNCT
inlawrev-27132	38	16	,	,	PUNCT
inlawrev-27132	38	17	h	h	NOUN
inlawrev-27132	38	18	t	t	PROPN
inlawrev-27132	38	19	t	t	PROPN
inlawrev-27132	39	1	p	p	X
inlawrev-27132	39	2	s	s	PROPN
inlawrev-27132	39	3	:/	:/	PUNCT
inlawrev-27132	39	4	/	/	SYM
inlawrev-27132	39	5	w	w	PROPN
inlawrev-27132	39	6	w	w	PROPN
inlawrev-27132	39	7	w	w	PROPN
inlawrev-27132	39	8	.	.	PUNCT
inlawrev-27132	40	1	in	in	ADP
inlawrev-27132	40	2	.gov	.gov	ADJ
inlawrev-27132	40	3	/	/	SYM
inlawrev-27132	40	4	dlgf	dlgf	PROPN
inlawrev-27132	40	5	/	/	SYM
inlawrev-27132	40	6	files/1	files/1	NOUN
inlawrev-27132	40	7	8	8	NUM
inlawrev-27132	40	8	0	0	NUM
inlawrev-27132	40	9	9	9	NUM
inlawrev-27132	40	10	0	0	NUM
inlawrev-27132	40	11	1	1	NUM
inlawrev-27132	40	12	-fact	-fact	NOUN
inlawrev-27132	40	13	-	-	PUNCT
inlawrev-27132	40	14	sh	sh	NOUN
inlawrev-27132	40	15	eet	eet	X
inlawrev-27132	40	16	-	-	PUNCT
inlawrev-27132	40	17	an	an	DET
inlawrev-27132	40	18	n	n	CCONJ
inlawrev-27132	40	19	u	u	NOUN
inlawrev-27132	40	20	al	al	PROPN
inlawrev-27132	40	21	-	-	PUNCT
inlawrev-27132	40	22	adju	adju	PROPN
inlawrev-27132	40	23	stm	stm	PROPN
inlawrev-27132	40	24	en	en	ADP
inlawrev-27132	40	25	ts.pdf	ts.pdf	PROPN
inlawrev-27132	41	1	[	[	X
inlawrev-27132	41	2	https://perma.cc/sv79-j986	https://perma.cc/sv79-j986	PROPN
inlawrev-27132	41	3	]	]	X
inlawrev-27132	41	4	.	.	PUNCT
inlawrev-27132	42	1	11	11	NUM
inlawrev-27132	42	2	.	.	X
inlawrev-27132	43	1	ind	ind	PROPN
inlawrev-27132	43	2	.	.	PUNCT
inlawrev-27132	44	1	code	code	PROPN
inlawrev-27132	44	2	§	§	PROPN
inlawrev-27132	44	3	6	6	NUM
inlawrev-27132	44	4	-	-	SYM
inlawrev-27132	44	5	1.1	1.1	NUM
inlawrev-27132	44	6	-	-	PUNCT
inlawrev-27132	44	7	10	10	NUM
inlawrev-27132	44	8	-	-	PUNCT
inlawrev-27132	44	9	21(a	21(a	NUM
inlawrev-27132	44	10	)	)	PUNCT
inlawrev-27132	44	11	(	(	PUNCT
inlawrev-27132	44	12	2021	2021	NUM
inlawrev-27132	44	13	)	)	PUNCT
inlawrev-27132	44	14	.	.	PUNCT
inlawrev-27132	45	1	12	12	NUM
inlawrev-27132	45	2	.	.	PUNCT
inlawrev-27132	46	1	i	i	PRON
inlawrev-27132	46	2	d.	d.	PROPN
inlawrev-27132	46	3	13	13	NUM
inlawrev-27132	46	4	.	.	PUNCT
inlawrev-27132	46	5	act	act	NOUN
inlawrev-27132	46	6	of	of	ADP
inlawrev-27132	46	7	apr	apr	PROPN
inlawrev-27132	46	8	.	.	PROPN
inlawrev-27132	46	9	29	29	NUM
inlawrev-27132	46	10	,	,	PUNCT
inlawrev-27132	46	11	2021	2021	NUM
inlawrev-27132	46	12	,	,	PUNCT
inlawrev-27132	46	13	pub	pub	NOUN
inlawrev-27132	46	14	.	.	PUNCT
inlawrev-27132	47	1	l.	l.	PROPN
inlawrev-27132	47	2	no	no	INTJ
inlawrev-27132	47	3	.	.	PROPN
inlawrev-27132	48	1	192	192	NUM
inlawrev-27132	48	2	-	-	SYM
inlawrev-27132	48	3	2021	2021	NUM
inlawrev-27132	48	4	,	,	PUNCT
inlawrev-27132	48	5	§	§	PROPN
inlawrev-27132	48	6	2	2	NUM
inlawrev-27132	48	7	,	,	PUNCT
inlawrev-27132	48	8	2021	2021	NUM
inlawrev-27132	48	9	ind	ind	NOUN
inlawrev-27132	48	10	.	.	PUNCT
inlawrev-27132	49	1	acts	act	VERB
inlawrev-27132	49	2	1275	1275	NUM
inlawrev-27132	49	3	,	,	PUNCT
inlawrev-27132	49	4	1217	1217	NUM
inlawrev-27132	49	5	-	-	SYM
inlawrev-27132	49	6	18	18	NUM
inlawrev-27132	49	7	(	(	PUNCT
inlawrev-27132	49	8	codified	codify	VERB
inlawrev-27132	49	9	at	at	ADP
inlawrev-27132	49	10	ind	ind	PROPN
inlawrev-27132	49	11	.	.	PUNCT
inlawrev-27132	50	1	code	code	PROPN
inlawrev-27132	50	2	§	§	PROPN
inlawrev-27132	50	3	6	6	NUM
inlawrev-27132	50	4	-	-	SYM
inlawrev-27132	50	5	1.1	1.1	NUM
inlawrev-27132	50	6	-	-	PUNCT
inlawrev-27132	50	7	10	10	NUM
inlawrev-27132	50	8	-	-	PUNCT
inlawrev-27132	50	9	21(e	21(e	NUM
inlawrev-27132	50	10	)	)	PUNCT
inlawrev-27132	50	11	(	(	PUNCT
inlawrev-27132	50	12	2021	2021	NUM
inlawrev-27132	50	13	)	)	PUNCT
inlawrev-27132	50	14	)	)	PUNCT
inlawrev-27132	50	15	.	.	PUNCT
inlawrev-27132	51	1	this	this	DET
inlawrev-27132	51	2	amendment	amendment	NOUN
inlawrev-27132	51	3	applies	apply	VERB
inlawrev-27132	51	4	to	to	ADP
inlawrev-27132	51	5	property	property	NOUN
inlawrev-27132	51	6	transfers	transfer	NOUN
inlawrev-27132	51	7	occurring	occur	VERB
inlawrev-27132	51	8	after	after	ADP
inlawrev-27132	51	9	december	december	PROPN
inlawrev-27132	51	10	31	31	NUM
inlawrev-27132	51	11	,	,	PUNCT
inlawrev-27132	51	12	2021	2021	NUM
inlawrev-27132	51	13	.	.	PUNCT
inlawrev-27132	52	1	2022	2022	NUM
inlawrev-27132	52	2	]	]	PUNCT
inlawrev-27132	52	3	tax	tax	NOUN
inlawrev-27132	52	4	law	law	NOUN
inlawrev-27132	52	5	–	–	PUNCT
inlawrev-27132	52	6	state	state	NOUN
inlawrev-27132	52	7	671	671	NUM
inlawrev-27132	52	8	county	county	NOUN
inlawrev-27132	52	9	assessor	assessor	NOUN
inlawrev-27132	52	10	reasonably	reasonably	ADV
inlawrev-27132	52	11	questions	question	VERB
inlawrev-27132	52	12	the	the	DET
inlawrev-27132	52	13	truth	truth	NOUN
inlawrev-27132	52	14	of	of	ADP
inlawrev-27132	52	15	this	this	PRON
inlawrev-27132	52	16	,	,	PUNCT
inlawrev-27132	52	17	it	it	PRON
inlawrev-27132	52	18	can	can	AUX
inlawrev-27132	52	19	request	request	VERB
inlawrev-27132	52	20	articles	article	NOUN
inlawrev-27132	52	21	of	of	ADP
inlawrev-27132	52	22	incorporation	incorporation	NOUN
inlawrev-27132	52	23	or	or	CCONJ
inlawrev-27132	52	24	bylaws	bylaw	NOUN
inlawrev-27132	52	25	as	as	ADP
inlawrev-27132	52	26	confirmation	confirmation	NOUN
inlawrev-27132	52	27	or	or	CCONJ
inlawrev-27132	52	28	repudiation	repudiation	NOUN
inlawrev-27132	52	29	of	of	ADP
inlawrev-27132	52	30	the	the	DET
inlawrev-27132	52	31	suspicion.14	suspicion.14	PROPN
inlawrev-27132	52	32	the	the	DET
inlawrev-27132	52	33	county	county	NOUN
inlawrev-27132	52	34	assessor	assessor	NOUN
inlawrev-27132	52	35	must	must	AUX
inlawrev-27132	52	36	make	make	VERB
inlawrev-27132	52	37	this	this	DET
inlawrev-27132	52	38	request	request	NOUN
inlawrev-27132	52	39	in	in	ADP
inlawrev-27132	52	40	writing	writing	NOUN
inlawrev-27132	52	41	,	,	PUNCT
inlawrev-27132	52	42	including	include	VERB
inlawrev-27132	52	43	an	an	DET
inlawrev-27132	52	44	explanation	explanation	NOUN
inlawrev-27132	52	45	of	of	ADP
inlawrev-27132	52	46	its	its	PRON
inlawrev-27132	52	47	suspicion.15	suspicion.15	NOUN
inlawrev-27132	52	48	the	the	DET
inlawrev-27132	52	49	previous	previous	ADJ
inlawrev-27132	52	50	version	version	NOUN
inlawrev-27132	52	51	of	of	ADP
inlawrev-27132	52	52	the	the	DET
inlawrev-27132	52	53	indiana	indiana	PROPN
inlawrev-27132	52	54	code	code	PROPN
inlawrev-27132	52	55	’s	’s	PART
inlawrev-27132	52	56	statute	statute	NOUN
inlawrev-27132	52	57	pertaining	pertain	VERB
inlawrev-27132	52	58	to	to	ADP
inlawrev-27132	52	59	application	application	NOUN
inlawrev-27132	52	60	for	for	ADP
inlawrev-27132	52	61	a	a	DET
inlawrev-27132	52	62	property	property	NOUN
inlawrev-27132	52	63	-	-	PUNCT
inlawrev-27132	52	64	tax	tax	NOUN
inlawrev-27132	52	65	exemption16	exemption16	NOUN
inlawrev-27132	52	66	required	require	VERB
inlawrev-27132	52	67	that	that	SCONJ
inlawrev-27132	52	68	,	,	PUNCT
inlawrev-27132	52	69	for	for	ADP
inlawrev-27132	52	70	assessments	assessment	NOUN
inlawrev-27132	52	71	occurring	occur	VERB
inlawrev-27132	52	72	after	after	ADP
inlawrev-27132	52	73	the	the	DET
inlawrev-27132	52	74	transfer	transfer	NOUN
inlawrev-27132	52	75	,	,	PUNCT
inlawrev-27132	52	76	the	the	DET
inlawrev-27132	52	77	new	new	ADJ
inlawrev-27132	52	78	owner	owner	NOUN
inlawrev-27132	52	79	of	of	ADP
inlawrev-27132	52	80	the	the	DET
inlawrev-27132	52	81	property	property	NOUN
inlawrev-27132	52	82	had	have	VERB
inlawrev-27132	52	83	to	to	PART
inlawrev-27132	52	84	reapply	reapply	VERB
inlawrev-27132	52	85	for	for	ADP
inlawrev-27132	52	86	the	the	DET
inlawrev-27132	52	87	exemption	exemption	NOUN
inlawrev-27132	52	88	if	if	SCONJ
inlawrev-27132	52	89	the	the	DET
inlawrev-27132	52	90	exemption	exemption	NOUN
inlawrev-27132	52	91	was	be	AUX
inlawrev-27132	52	92	granted	grant	VERB
inlawrev-27132	52	93	because	because	SCONJ
inlawrev-27132	52	94	it	it	PRON
inlawrev-27132	52	95	was	be	AUX
inlawrev-27132	52	96	owned	own	VERB
inlawrev-27132	52	97	by	by	ADP
inlawrev-27132	52	98	a	a	DET
inlawrev-27132	52	99	church	church	NOUN
inlawrev-27132	52	100	or	or	CCONJ
inlawrev-27132	52	101	religious	religious	ADJ
inlawrev-27132	52	102	society	society	NOUN
inlawrev-27132	52	103	using	use	VERB
inlawrev-27132	52	104	it	it	PRON
inlawrev-27132	52	105	for	for	ADP
inlawrev-27132	52	106	religious	religious	ADJ
inlawrev-27132	52	107	worship;17	worship;17	NOUN
inlawrev-27132	52	108	it	it	PRON
inlawrev-27132	52	109	was	be	AUX
inlawrev-27132	52	110	owned	own	VERB
inlawrev-27132	52	111	and	and	CCONJ
inlawrev-27132	52	112	used	use	VERB
inlawrev-27132	52	113	for	for	ADP
inlawrev-27132	52	114	educational	educational	ADJ
inlawrev-27132	52	115	,	,	PUNCT
inlawrev-27132	52	116	literary	literary	ADJ
inlawrev-27132	52	117	,	,	PUNCT
inlawrev-27132	52	118	scientific	scientific	ADJ
inlawrev-27132	52	119	,	,	PUNCT
inlawrev-27132	52	120	religious	religious	ADJ
inlawrev-27132	52	121	,	,	PUNCT
inlawrev-27132	52	122	or	or	CCONJ
inlawrev-27132	52	123	charitable	charitable	ADJ
inlawrev-27132	52	124	purposes;1	purposes;1	NOUN
inlawrev-27132	52	125	8	8	NUM
inlawrev-27132	52	126	or	or	CCONJ
inlawrev-27132	52	127	it	it	PRON
inlawrev-27132	52	128	was	be	AUX
inlawrev-27132	52	129	used	use	VERB
inlawrev-27132	52	130	by	by	ADP
inlawrev-27132	52	131	a	a	DET
inlawrev-27132	52	132	fraternity	fraternity	NOUN
inlawrev-27132	52	133	or	or	CCONJ
inlawrev-27132	52	134	sorority,19	sorority,19	NOUN
inlawrev-27132	52	135	had	have	VERB
inlawrev-27132	52	136	to	to	PART
inlawrev-27132	52	137	reapply	reapply	VERB
inlawrev-27132	52	138	for	for	ADP
inlawrev-27132	52	139	the	the	DET
inlawrev-27132	52	140	exemption.20	exemption.20	PROPN
inlawrev-27132	52	141	the	the	DET
inlawrev-27132	52	142	new	new	ADJ
inlawrev-27132	52	143	owner	owner	NOUN
inlawrev-27132	52	144	did	do	VERB
inlawrev-27132	52	145	this	this	PRON
inlawrev-27132	52	146	by	by	ADP
inlawrev-27132	52	147	filing	file	VERB
inlawrev-27132	52	148	a	a	DET
inlawrev-27132	52	149	certified	certify	VERB
inlawrev-27132	52	150	exemption	exemption	NOUN
inlawrev-27132	52	151	application	application	NOUN
inlawrev-27132	52	152	with	with	ADP
inlawrev-27132	52	153	the	the	DET
inlawrev-27132	52	154	appropriate	appropriate	ADJ
inlawrev-27132	52	155	county	county	NOUN
inlawrev-27132	52	156	assessor.21	assessor.21	PROPN
inlawrev-27132	52	157	the	the	DET
inlawrev-27132	52	158	ga	ga	PROPN
inlawrev-27132	52	159	in	in	ADP
inlawrev-27132	52	160	2021	2021	NUM
inlawrev-27132	52	161	modified	modify	VERB
inlawrev-27132	52	162	this	this	DET
inlawrev-27132	52	163	process	process	NOUN
inlawrev-27132	52	164	,	,	PUNCT
inlawrev-27132	52	165	providing	provide	VERB
inlawrev-27132	52	166	that	that	SCONJ
inlawrev-27132	52	167	the	the	DET
inlawrev-27132	52	168	new	new	ADJ
inlawrev-27132	52	169	church	church	NOUN
inlawrev-27132	52	170	or	or	CCONJ
inlawrev-27132	52	171	religious	religious	ADJ
inlawrev-27132	52	172	society	society	NOUN
inlawrev-27132	52	173	owning	own	VERB
inlawrev-27132	52	174	the	the	DET
inlawrev-27132	52	175	property	property	NOUN
inlawrev-27132	52	176	exempted	exempt	VERB
inlawrev-27132	52	177	because	because	SCONJ
inlawrev-27132	52	178	of	of	ADP
inlawrev-27132	52	179	its	its	PRON
inlawrev-27132	52	180	use	use	NOUN
inlawrev-27132	52	181	for	for	ADP
inlawrev-27132	52	182	religious	religious	ADJ
inlawrev-27132	52	183	worship	worship	NOUN
inlawrev-27132	52	184	need	need	AUX
inlawrev-27132	52	185	not	not	PART
inlawrev-27132	52	186	reapply	reapply	VERB
inlawrev-27132	52	187	for	for	ADP
inlawrev-27132	52	188	the	the	DET
inlawrev-27132	52	189	exemption.22	exemption.22	NOUN
inlawrev-27132	52	190	the	the	DET
inlawrev-27132	52	191	exemption	exemption	NOUN
inlawrev-27132	52	192	automatically	automatically	ADV
inlawrev-27132	52	193	transfers	transfer	NOUN
inlawrev-27132	52	194	assuming	assume	VERB
inlawrev-27132	52	195	that	that	SCONJ
inlawrev-27132	52	196	the	the	DET
inlawrev-27132	52	197	new	new	ADJ
inlawrev-27132	52	198	owners	owner	NOUN
inlawrev-27132	52	199	have	have	AUX
inlawrev-27132	52	200	not	not	PART
inlawrev-27132	52	201	changed	change	VERB
inlawrev-27132	52	202	the	the	DET
inlawrev-27132	52	203	property	property	NOUN
inlawrev-27132	52	204	’s	’s	PART
inlawrev-27132	52	205	use	use	NOUN
inlawrev-27132	52	206	to	to	ADP
inlawrev-27132	52	207	an	an	DET
inlawrev-27132	52	208	ineligible	ineligible	ADJ
inlawrev-27132	52	209	one.23	one.23	INTJ
inlawrev-27132	52	210	this	this	DET
inlawrev-27132	52	211	transfer	transfer	NOUN
inlawrev-27132	52	212	of	of	ADP
inlawrev-27132	52	213	the	the	DET
inlawrev-27132	52	214	exemption	exemption	NOUN
inlawrev-27132	52	215	does	do	AUX
inlawrev-27132	52	216	not	not	PART
inlawrev-27132	52	217	apply	apply	VERB
inlawrev-27132	52	218	to	to	ADP
inlawrev-27132	52	219	property	property	NOUN
inlawrev-27132	52	220	previously	previously	ADV
inlawrev-27132	52	221	exempt	exempt	ADJ
inlawrev-27132	52	222	for	for	ADP
inlawrev-27132	52	223	any	any	PRON
inlawrev-27132	52	224	of	of	ADP
inlawrev-27132	52	225	the	the	DET
inlawrev-27132	52	226	other	other	ADJ
inlawrev-27132	52	227	above	above	ADV
inlawrev-27132	52	228	-	-	PUNCT
inlawrev-27132	52	229	mentioned	mention	VERB
inlawrev-27132	52	230	reasons	reason	NOUN
inlawrev-27132	52	231	(	(	PUNCT
inlawrev-27132	52	232	e.g.	e.g.	ADV
inlawrev-27132	52	233	,	,	PUNCT
inlawrev-27132	52	234	using	use	VERB
inlawrev-27132	52	235	property	property	NOUN
inlawrev-27132	52	236	for	for	ADP
inlawrev-27132	52	237	educational	educational	ADJ
inlawrev-27132	52	238	,	,	PUNCT
inlawrev-27132	52	239	literary	literary	ADJ
inlawrev-27132	52	240	,	,	PUNCT
inlawrev-27132	52	241	scientific	scientific	ADJ
inlawrev-27132	52	242	,	,	PUNCT
inlawrev-27132	52	243	or	or	CCONJ
inlawrev-27132	52	244	charitable	charitable	ADJ
inlawrev-27132	52	245	purposes	purpose	NOUN
inlawrev-27132	52	246	)	)	PUNCT
inlawrev-27132	52	247	even	even	ADV
inlawrev-27132	52	248	if	if	SCONJ
inlawrev-27132	52	249	the	the	DET
inlawrev-27132	52	250	new	new	ADJ
inlawrev-27132	52	251	owner	owner	NOUN
inlawrev-27132	52	252	intends	intend	VERB
inlawrev-27132	52	253	to	to	PART
inlawrev-27132	52	254	use	use	VERB
inlawrev-27132	52	255	it	it	PRON
inlawrev-27132	52	256	in	in	ADP
inlawrev-27132	52	257	the	the	DET
inlawrev-27132	52	258	same	same	ADJ
inlawrev-27132	52	259	way	way	NOUN
inlawrev-27132	52	260	.	.	PUNCT
inlawrev-27132	53	1	the	the	DET
inlawrev-27132	53	2	owner	owner	NOUN
inlawrev-27132	53	3	must	must	AUX
inlawrev-27132	53	4	reapply	reapply	VERB
inlawrev-27132	53	5	for	for	ADP
inlawrev-27132	53	6	the	the	DET
inlawrev-27132	53	7	exemption	exemption	NOUN
inlawrev-27132	53	8	in	in	ADP
inlawrev-27132	53	9	those	those	DET
inlawrev-27132	53	10	cases.24	cases.24	NOUN
inlawrev-27132	53	11	the	the	DET
inlawrev-27132	53	12	ga	ga	PROPN
inlawrev-27132	53	13	amended	amended	PROPN
inlawrev-27132	53	14	indiana	indiana	PROPN
inlawrev-27132	53	15	’s	’s	PROPN
inlawrev-27132	53	16	code	code	PROPN
inlawrev-27132	53	17	regarding	regard	VERB
inlawrev-27132	53	18	tax	tax	NOUN
inlawrev-27132	53	19	sales	sale	NOUN
inlawrev-27132	53	20	,	,	PUNCT
inlawrev-27132	53	21	prohibiting	prohibit	VERB
inlawrev-27132	53	22	a	a	DET
inlawrev-27132	53	23	person	person	NOUN
inlawrev-27132	53	24	from	from	ADP
inlawrev-27132	53	25	bidding	bid	VERB
inlawrev-27132	53	26	on	on	ADP
inlawrev-27132	53	27	or	or	CCONJ
inlawrev-27132	53	28	purchasing	purchase	VERB
inlawrev-27132	53	29	a	a	DET
inlawrev-27132	53	30	tract	tract	NOUN
inlawrev-27132	53	31	at	at	ADP
inlawrev-27132	53	32	a	a	DET
inlawrev-27132	53	33	tax	tax	NOUN
inlawrev-27132	53	34	sale	sale	NOUN
inlawrev-27132	53	35	if	if	SCONJ
inlawrev-27132	53	36	that	that	DET
inlawrev-27132	53	37	person	person	NOUN
inlawrev-27132	53	38	is	be	AUX
inlawrev-27132	53	39	delinquent	delinquent	ADJ
inlawrev-27132	53	40	in	in	ADP
inlawrev-27132	53	41	the	the	DET
inlawrev-27132	53	42	payment	payment	NOUN
inlawrev-27132	53	43	of	of	ADP
inlawrev-27132	53	44	any	any	DET
inlawrev-27132	53	45	personal	personal	ADJ
inlawrev-27132	53	46	property	property	NOUN
inlawrev-27132	53	47	taxes	taxis	NOUN
inlawrev-27132	53	48	or	or	CCONJ
inlawrev-27132	53	49	subject	subject	ADJ
inlawrev-27132	53	50	to	to	ADP
inlawrev-27132	53	51	an	an	DET
inlawrev-27132	53	52	unresolved	unresolved	ADJ
inlawrev-27132	53	53	personal	personal	ADJ
inlawrev-27132	53	54	property	property	NOUN
inlawrev-27132	53	55	tax	tax	NOUN
inlawrev-27132	53	56	judgment.25	judgment.25	NOUN
inlawrev-27132	53	57	the	the	DET
inlawrev-27132	53	58	ga	ga	PROPN
inlawrev-27132	53	59	also	also	ADV
inlawrev-27132	53	60	prohibited	prohibit	VERB
inlawrev-27132	53	61	a	a	DET
inlawrev-27132	53	62	business	business	NOUN
inlawrev-27132	53	63	entity	entity	NOUN
inlawrev-27132	53	64	from	from	ADP
inlawrev-27132	53	65	bidding	bid	VERB
inlawrev-27132	53	66	on	on	ADP
inlawrev-27132	53	67	or	or	CCONJ
inlawrev-27132	53	68	purchasing	purchase	VERB
inlawrev-27132	53	69	a	a	DET
inlawrev-27132	53	70	tract	tract	NOUN
inlawrev-27132	53	71	at	at	ADP
inlawrev-27132	53	72	a	a	DET
inlawrev-27132	53	73	tax	tax	NOUN
inlawrev-27132	53	74	sale	sale	NOUN
inlawrev-27132	53	75	when	when	SCONJ
inlawrev-27132	53	76	any	any	DET
inlawrev-27132	53	77	such	such	ADJ
inlawrev-27132	53	78	person	person	NOUN
inlawrev-27132	53	79	:	:	PUNCT
inlawrev-27132	53	80	(	(	PUNCT
inlawrev-27132	53	81	i	i	NOUN
inlawrev-27132	53	82	)	)	PUNCT
inlawrev-27132	53	83	formed	form	VERB
inlawrev-27132	53	84	the	the	DET
inlawrev-27132	53	85	business	business	NOUN
inlawrev-27132	53	86	entity	entity	NOUN
inlawrev-27132	53	87	;	;	PUNCT
inlawrev-27132	53	88	(	(	PUNCT
inlawrev-27132	53	89	ii	ii	NOUN
inlawrev-27132	53	90	)	)	PUNCT
inlawrev-27132	53	91	joined	join	VERB
inlawrev-27132	53	92	with	with	ADP
inlawrev-27132	53	93	another	another	DET
inlawrev-27132	53	94	person	person	NOUN
inlawrev-27132	53	95	or	or	CCONJ
inlawrev-27132	53	96	party	party	NOUN
inlawrev-27132	53	97	to	to	PART
inlawrev-27132	53	98	form	form	VERB
inlawrev-27132	53	99	the	the	DET
inlawrev-27132	53	100	business	business	NOUN
inlawrev-27132	53	101	entity	entity	NOUN
inlawrev-27132	53	102	;	;	PUNCT
inlawrev-27132	53	103	(	(	PUNCT
inlawrev-27132	53	104	iii	iii	NOUN
inlawrev-27132	53	105	)	)	PUNCT
inlawrev-27132	53	106	joined	join	VERB
inlawrev-27132	53	107	the	the	DET
inlawrev-27132	53	108	business	business	NOUN
inlawrev-27132	53	109	entity	entity	NOUN
inlawrev-27132	53	110	as	as	ADP
inlawrev-27132	53	111	a	a	DET
inlawrev-27132	53	112	proprietor	proprietor	NOUN
inlawrev-27132	53	113	,	,	PUNCT
inlawrev-27132	53	114	incorporator	incorporator	NOUN
inlawrev-27132	53	115	,	,	PUNCT
inlawrev-27132	53	116	partner	partner	NOUN
inlawrev-27132	53	117	,	,	PUNCT
inlawrev-27132	53	118	shareholder	shareholder	NOUN
inlawrev-27132	53	119	,	,	PUNCT
inlawrev-27132	53	120	director	director	NOUN
inlawrev-27132	53	121	,	,	PUNCT
inlawrev-27132	53	122	employee	employee	NOUN
inlawrev-27132	53	123	,	,	PUNCT
inlawrev-27132	53	124	or	or	CCONJ
inlawrev-27132	53	125	member	member	NOUN
inlawrev-27132	53	126	;	;	PUNCT
inlawrev-27132	53	127	(	(	PUNCT
inlawrev-27132	53	128	iv	iv	X
inlawrev-27132	53	129	)	)	PUNCT
inlawrev-27132	53	130	is	be	AUX
inlawrev-27132	53	131	an	an	DET
inlawrev-27132	53	132	agent	agent	NOUN
inlawrev-27132	53	133	,	,	PUNCT
inlawrev-27132	53	134	employee	employee	NOUN
inlawrev-27132	53	135	,	,	PUNCT
inlawrev-27132	53	136	or	or	CCONJ
inlawrev-27132	53	137	board	board	NOUN
inlawrev-27132	53	138	member	member	NOUN
inlawrev-27132	53	139	of	of	ADP
inlawrev-27132	53	140	the	the	DET
inlawrev-27132	53	141	business	business	NOUN
inlawrev-27132	53	142	entity	entity	NOUN
inlawrev-27132	53	143	;	;	PUNCT
inlawrev-27132	53	144	or	or	CCONJ
inlawrev-27132	53	145	(	(	PUNCT
inlawrev-27132	53	146	v	v	NOUN
inlawrev-27132	53	147	)	)	PUNCT
inlawrev-27132	53	148	is	be	AUX
inlawrev-27132	53	149	not	not	PART
inlawrev-27132	53	150	an	an	DET
inlawrev-27132	53	151	attorney	attorney	NOUN
inlawrev-27132	53	152	at	at	ADP
inlawrev-27132	53	153	law	law	NOUN
inlawrev-27132	53	154	but	but	CCONJ
inlawrev-27132	53	155	represents	represent	VERB
inlawrev-27132	53	156	the	the	DET
inlawrev-27132	53	157	14	14	NUM
inlawrev-27132	53	158	.	.	PUNCT
inlawrev-27132	54	1	i	i	PRON
inlawrev-27132	54	2	d.	d.	PROPN
inlawrev-27132	54	3	15	15	NUM
inlawrev-27132	54	4	.	.	PUNCT
inlawrev-27132	55	1	i	i	PRON
inlawrev-27132	55	2	d.	d.	PROPN
inlawrev-27132	55	3	16	16	NUM
inlawrev-27132	55	4	.	.	PUNCT
inlawrev-27132	56	1	ind	ind	PROPN
inlawrev-27132	56	2	.	.	PUNCT
inlawrev-27132	57	1	code	code	PROPN
inlawrev-27132	57	2	§	§	PROPN
inlawrev-27132	57	3	6	6	NUM
inlawrev-27132	57	4	-	-	SYM
inlawrev-27132	57	5	1.1	1.1	NUM
inlawrev-27132	57	6	-	-	PUNCT
inlawrev-27132	57	7	11	11	NUM
inlawrev-27132	57	8	-	-	SYM
inlawrev-27132	57	9	4(e	4(e	NUM
inlawrev-27132	57	10	)	)	PUNCT
inlawrev-27132	57	11	(	(	PUNCT
inlawrev-27132	57	12	2021	2021	NUM
inlawrev-27132	57	13	)	)	PUNCT
inlawrev-27132	57	14	.	.	PUNCT
inlawrev-27132	58	1	17	17	NUM
inlawrev-27132	58	2	.	.	PUNCT
inlawrev-27132	59	1	i	i	PRON
inlawrev-27132	59	2	d.	d.	PROPN
inlawrev-27132	59	3	§	§	PROPN
inlawrev-27132	59	4	6	6	NUM
inlawrev-27132	59	5	-	-	SYM
inlawrev-27132	59	6	1.1	1.1	NUM
inlawrev-27132	59	7	-	-	PUNCT
inlawrev-27132	59	8	10	10	NUM
inlawrev-27132	59	9	-	-	SYM
inlawrev-27132	59	10	21	21	NUM
inlawrev-27132	59	11	.	.	PUNCT
inlawrev-27132	60	1	18	18	NUM
inlawrev-27132	60	2	.	.	PUNCT
inlawrev-27132	61	1	i	i	PRON
inlawrev-27132	61	2	d.	d.	PROPN
inlawrev-27132	61	3	§	§	PROPN
inlawrev-27132	61	4	6	6	NUM
inlawrev-27132	61	5	-	-	SYM
inlawrev-27132	61	6	1.1	1.1	NUM
inlawrev-27132	61	7	-	-	PUNCT
inlawrev-27132	61	8	10	10	NUM
inlawrev-27132	61	9	-	-	SYM
inlawrev-27132	61	10	16	16	NUM
inlawrev-27132	61	11	.	.	PUNCT
inlawrev-27132	62	1	19	19	NUM
inlawrev-27132	62	2	.	.	PUNCT
inlawrev-27132	63	1	i	i	PRON
inlawrev-27132	63	2	d.	d.	PROPN
inlawrev-27132	63	3	§	§	PROPN
inlawrev-27132	63	4	6	6	NUM
inlawrev-27132	63	5	-	-	SYM
inlawrev-27132	63	6	1.1	1.1	NUM
inlawrev-27132	63	7	-	-	PUNCT
inlawrev-27132	63	8	10	10	NUM
inlawrev-27132	63	9	-	-	SYM
inlawrev-27132	63	10	24	24	NUM
inlawrev-27132	63	11	.	.	PUNCT
inlawrev-27132	63	12	20	20	NUM
inlawrev-27132	63	13	.	.	PUNCT
inlawrev-27132	64	1	i	i	PRON
inlawrev-27132	64	2	d.	d.	PROPN
inlawrev-27132	64	3	§	§	PROPN
inlawrev-27132	64	4	6	6	NUM
inlawrev-27132	64	5	-	-	SYM
inlawrev-27132	64	6	1.1	1.1	NUM
inlawrev-27132	64	7	-	-	PUNCT
inlawrev-27132	64	8	11	11	NUM
inlawrev-27132	64	9	-	-	SYM
inlawrev-27132	64	10	4(e	4(e	NUM
inlawrev-27132	64	11	)	)	PUNCT
inlawrev-27132	64	12	.	.	PUNCT
inlawrev-27132	65	1	21	21	NUM
inlawrev-27132	65	2	.	.	PUNCT
inlawrev-27132	66	1	i	i	PRON
inlawrev-27132	66	2	d.	d.	PROPN
inlawrev-27132	66	3	22	22	NUM
inlawrev-27132	66	4	.	.	PUNCT
inlawrev-27132	66	5	act	act	NOUN
inlawrev-27132	66	6	of	of	ADP
inlawrev-27132	66	7	apr	apr	PROPN
inlawrev-27132	66	8	.	.	PROPN
inlawrev-27132	66	9	29	29	NUM
inlawrev-27132	66	10	,	,	PUNCT
inlawrev-27132	66	11	2021	2021	NUM
inlawrev-27132	66	12	,	,	PUNCT
inlawrev-27132	66	13	pub	pub	NOUN
inlawrev-27132	66	14	.	.	PUNCT
inlawrev-27132	67	1	l.	l.	PROPN
inlawrev-27132	67	2	no	no	INTJ
inlawrev-27132	67	3	.	.	PROPN
inlawrev-27132	68	1	192	192	NUM
inlawrev-27132	68	2	-	-	SYM
inlawrev-27132	68	3	2021	2021	NUM
inlawrev-27132	68	4	,	,	PUNCT
inlawrev-27132	68	5	§	§	PROPN
inlawrev-27132	68	6	2	2	NUM
inlawrev-27132	68	7	,	,	PUNCT
inlawrev-27132	68	8	2021	2021	NUM
inlawrev-27132	68	9	ind	ind	NOUN
inlawrev-27132	68	10	.	.	PUNCT
inlawrev-27132	69	1	acts	act	VERB
inlawrev-27132	69	2	1275	1275	NUM
inlawrev-27132	69	3	,	,	PUNCT
inlawrev-27132	69	4	1217	1217	NUM
inlawrev-27132	69	5	-	-	SYM
inlawrev-27132	69	6	18	18	NUM
inlawrev-27132	69	7	(	(	PUNCT
inlawrev-27132	69	8	codified	codify	VERB
inlawrev-27132	69	9	at	at	ADP
inlawrev-27132	69	10	ind	ind	PROPN
inlawrev-27132	69	11	.	.	PUNCT
inlawrev-27132	70	1	code	code	PROPN
inlawrev-27132	70	2	§	§	PROPN
inlawrev-27132	70	3	6	6	NUM
inlawrev-27132	70	4	-	-	SYM
inlawrev-27132	70	5	1.1	1.1	NUM
inlawrev-27132	70	6	-	-	PUNCT
inlawrev-27132	70	7	10	10	NUM
inlawrev-27132	70	8	-	-	PUNCT
inlawrev-27132	70	9	21(e	21(e	NUM
inlawrev-27132	70	10	)	)	PUNCT
inlawrev-27132	70	11	(	(	PUNCT
inlawrev-27132	70	12	2021	2021	NUM
inlawrev-27132	70	13	)	)	PUNCT
inlawrev-27132	70	14	)	)	PUNCT
inlawrev-27132	70	15	.	.	PUNCT
inlawrev-27132	71	1	this	this	DET
inlawrev-27132	71	2	amendment	amendment	NOUN
inlawrev-27132	71	3	applies	apply	VERB
inlawrev-27132	71	4	to	to	ADP
inlawrev-27132	71	5	property	property	NOUN
inlawrev-27132	71	6	transfers	transfer	NOUN
inlawrev-27132	71	7	occurring	occur	VERB
inlawrev-27132	71	8	after	after	ADP
inlawrev-27132	71	9	december	december	PROPN
inlawrev-27132	71	10	31	31	NUM
inlawrev-27132	71	11	,	,	PUNCT
inlawrev-27132	71	12	2021	2021	NUM
inlawrev-27132	71	13	.	.	PUNCT
inlawrev-27132	72	1	23	23	NUM
inlawrev-27132	72	2	.	.	PUNCT
inlawrev-27132	73	1	i	i	PRON
inlawrev-27132	73	2	d.	d.	PROPN
inlawrev-27132	73	3	this	this	DET
inlawrev-27132	73	4	amendment	amendment	NOUN
inlawrev-27132	73	5	applies	apply	VERB
inlawrev-27132	73	6	to	to	ADP
inlawrev-27132	73	7	property	property	NOUN
inlawrev-27132	73	8	transfers	transfer	NOUN
inlawrev-27132	73	9	occurring	occur	VERB
inlawrev-27132	73	10	after	after	ADP
inlawrev-27132	73	11	december	december	PROPN
inlawrev-27132	73	12	31	31	NUM
inlawrev-27132	73	13	,	,	PUNCT
inlawrev-27132	73	14	2021	2021	NUM
inlawrev-27132	73	15	.	.	PUNCT
inlawrev-27132	74	1	24	24	NUM
inlawrev-27132	74	2	.	.	PUNCT
inlawrev-27132	75	1	i	i	PRON
inlawrev-27132	75	2	d.	d.	PROPN
inlawrev-27132	75	3	25	25	NUM
inlawrev-27132	75	4	.	.	PUNCT
inlawrev-27132	75	5	act	act	PROPN
inlawrev-27132	75	6	of	of	ADP
inlawrev-27132	75	7	apr	apr	PROPN
inlawrev-27132	75	8	.	.	PROPN
inlawrev-27132	75	9	19	19	NUM
inlawrev-27132	75	10	,	,	PUNCT
inlawrev-27132	75	11	2021	2021	NUM
inlawrev-27132	75	12	,	,	PUNCT
inlawrev-27132	75	13	pub	pub	NOUN
inlawrev-27132	75	14	.	.	PUNCT
inlawrev-27132	76	1	l.	l.	PROPN
inlawrev-27132	76	2	no	no	INTJ
inlawrev-27132	76	3	.	.	PROPN
inlawrev-27132	77	1	66	66	NUM
inlawrev-27132	77	2	-	-	SYM
inlawrev-27132	77	3	2021	2021	NUM
inlawrev-27132	77	4	,	,	PUNCT
inlawrev-27132	77	5	§	§	PROPN
inlawrev-27132	77	6	2	2	NUM
inlawrev-27132	77	7	,	,	PUNCT
inlawrev-27132	77	8	2021	2021	NUM
inlawrev-27132	77	9	ind	ind	NOUN
inlawrev-27132	77	10	.	.	PUNCT
inlawrev-27132	78	1	acts	act	VERB
inlawrev-27132	78	2	746	746	NUM
inlawrev-27132	78	3	,	,	PUNCT
inlawrev-27132	78	4	747	747	NUM
inlawrev-27132	78	5	-	-	SYM
inlawrev-27132	78	6	51	51	NUM
inlawrev-27132	78	7	(	(	PUNCT
inlawrev-27132	78	8	codified	codify	VERB
inlawrev-27132	78	9	as	as	SCONJ
inlawrev-27132	78	10	amended	amend	VERB
inlawrev-27132	78	11	at	at	ADP
inlawrev-27132	78	12	ind	ind	PROPN
inlawrev-27132	78	13	.	.	PUNCT
inlawrev-27132	79	1	code	code	PROPN
inlawrev-27132	79	2	§	§	PROPN
inlawrev-27132	79	3	6	6	NUM
inlawrev-27132	79	4	-	-	SYM
inlawrev-27132	79	5	1.1	1.1	NUM
inlawrev-27132	79	6	-	-	PUNCT
inlawrev-27132	79	7	24	24	NUM
inlawrev-27132	79	8	-	-	SYM
inlawrev-27132	79	9	5.3	5.3	NUM
inlawrev-27132	79	10	(	(	PUNCT
inlawrev-27132	79	11	2021	2021	NUM
inlawrev-27132	79	12	)	)	PUNCT
inlawrev-27132	79	13	)	)	PUNCT
inlawrev-27132	79	14	.	.	PUNCT
inlawrev-27132	80	1	672	672	NUM
inlawrev-27132	80	2	indiana	indiana	PROPN
inlawrev-27132	80	3	law	law	PROPN
inlawrev-27132	80	4	review	review	NOUN
inlawrev-27132	80	5	[	[	X
inlawrev-27132	80	6	vol	vol	NOUN
inlawrev-27132	80	7	.	.	PUNCT
inlawrev-27132	81	1	55:669	55:669	ADJ
inlawrev-27132	81	2	business	business	NOUN
inlawrev-27132	81	3	entity	entity	NOUN
inlawrev-27132	81	4	in	in	ADP
inlawrev-27132	81	5	a	a	DET
inlawrev-27132	81	6	legal	legal	ADJ
inlawrev-27132	81	7	matter.26	matter.26	NOUN
inlawrev-27132	81	8	each	each	DET
inlawrev-27132	81	9	bidder	bidder	NOUN
inlawrev-27132	81	10	on	on	ADP
inlawrev-27132	81	11	a	a	DET
inlawrev-27132	81	12	tract	tract	NOUN
inlawrev-27132	81	13	of	of	ADP
inlawrev-27132	81	14	land	land	NOUN
inlawrev-27132	81	15	at	at	ADP
inlawrev-27132	81	16	a	a	DET
inlawrev-27132	81	17	tax	tax	NOUN
inlawrev-27132	81	18	sale	sale	NOUN
inlawrev-27132	81	19	must	must	AUX
inlawrev-27132	81	20	sign	sign	VERB
inlawrev-27132	81	21	a	a	DET
inlawrev-27132	81	22	statement	statement	NOUN
inlawrev-27132	81	23	acknowledging	acknowledge	VERB
inlawrev-27132	81	24	under	under	ADP
inlawrev-27132	81	25	oath	oath	NOUN
inlawrev-27132	81	26	that	that	SCONJ
inlawrev-27132	81	27	they	they	PRON
inlawrev-27132	81	28	do	do	AUX
inlawrev-27132	81	29	not	not	PART
inlawrev-27132	81	30	owe	owe	VERB
inlawrev-27132	81	31	delinquent	delinquent	ADJ
inlawrev-27132	81	32	taxes	taxis	NOUN
inlawrev-27132	81	33	,	,	PUNCT
inlawrev-27132	81	34	special	special	ADJ
inlawrev-27132	81	35	assessments	assessment	NOUN
inlawrev-27132	81	36	,	,	PUNCT
inlawrev-27132	81	37	penalties	penalty	NOUN
inlawrev-27132	81	38	,	,	PUNCT
inlawrev-27132	81	39	interest	interest	NOUN
inlawrev-27132	81	40	,	,	PUNCT
inlawrev-27132	81	41	costs	cost	VERB
inlawrev-27132	81	42	directly	directly	ADV
inlawrev-27132	81	43	attributable	attributable	ADJ
inlawrev-27132	81	44	to	to	ADP
inlawrev-27132	81	45	a	a	DET
inlawrev-27132	81	46	prior	prior	ADJ
inlawrev-27132	81	47	tax	tax	NOUN
inlawrev-27132	81	48	sale	sale	NOUN
inlawrev-27132	81	49	,	,	PUNCT
inlawrev-27132	81	50	amounts	amount	VERB
inlawrev-27132	81	51	from	from	ADP
inlawrev-27132	81	52	a	a	DET
inlawrev-27132	81	53	final	final	ADJ
inlawrev-27132	81	54	adjudication	adjudication	NOUN
inlawrev-27132	81	55	in	in	ADP
inlawrev-27132	81	56	favor	favor	NOUN
inlawrev-27132	81	57	of	of	ADP
inlawrev-27132	81	58	a	a	DET
inlawrev-27132	81	59	political	political	ADJ
inlawrev-27132	81	60	subdivision	subdivision	NOUN
inlawrev-27132	81	61	,	,	PUNCT
inlawrev-27132	81	62	civil	civil	ADJ
inlawrev-27132	81	63	penalties	penalty	NOUN
inlawrev-27132	81	64	imposed	impose	VERB
inlawrev-27132	81	65	for	for	ADP
inlawrev-27132	81	66	the	the	DET
inlawrev-27132	81	67	violation	violation	NOUN
inlawrev-27132	81	68	of	of	ADP
inlawrev-27132	81	69	a	a	DET
inlawrev-27132	81	70	building	building	NOUN
inlawrev-27132	81	71	code	code	NOUN
inlawrev-27132	81	72	or	or	CCONJ
inlawrev-27132	81	73	county	county	NOUN
inlawrev-27132	81	74	ordinance	ordinance	NOUN
inlawrev-27132	81	75	,	,	PUNCT
inlawrev-27132	81	76	or	or	CCONJ
inlawrev-27132	81	77	any	any	DET
inlawrev-27132	81	78	civil	civil	ADJ
inlawrev-27132	81	79	penalties	penalty	NOUN
inlawrev-27132	81	80	imposed	impose	VERB
inlawrev-27132	81	81	by	by	ADP
inlawrev-27132	81	82	a	a	DET
inlawrev-27132	81	83	county	county	NOUN
inlawrev-27132	81	84	health	health	NOUN
inlawrev-27132	81	85	department.27	department.27	PROPN
inlawrev-27132	81	86	bidders	bidder	NOUN
inlawrev-27132	81	87	must	must	AUX
inlawrev-27132	81	88	also	also	ADV
inlawrev-27132	81	89	acknowledge	acknowledge	VERB
inlawrev-27132	81	90	under	under	ADP
inlawrev-27132	81	91	oath	oath	NOUN
inlawrev-27132	81	92	that	that	SCONJ
inlawrev-27132	81	93	they	they	PRON
inlawrev-27132	81	94	are	be	AUX
inlawrev-27132	81	95	not	not	PART
inlawrev-27132	81	96	purchasing	purchase	VERB
inlawrev-27132	81	97	the	the	DET
inlawrev-27132	81	98	tract	tract	NOUN
inlawrev-27132	81	99	on	on	ADP
inlawrev-27132	81	100	behalf	behalf	NOUN
inlawrev-27132	81	101	of	of	ADP
inlawrev-27132	81	102	a	a	DET
inlawrev-27132	81	103	person	person	NOUN
inlawrev-27132	81	104	or	or	CCONJ
inlawrev-27132	81	105	business	business	NOUN
inlawrev-27132	81	106	prohibited	prohibit	VERB
inlawrev-27132	81	107	from	from	ADP
inlawrev-27132	81	108	bidding	bid	VERB
inlawrev-27132	81	109	on	on	ADP
inlawrev-27132	81	110	or	or	CCONJ
inlawrev-27132	81	111	purchasing	purchase	VERB
inlawrev-27132	81	112	a	a	DET
inlawrev-27132	81	113	tract	tract	NOUN
inlawrev-27132	81	114	sold	sell	VERB
inlawrev-27132	81	115	at	at	ADP
inlawrev-27132	81	116	a	a	DET
inlawrev-27132	81	117	tax	tax	NOUN
inlawrev-27132	81	118	sale.28	sale.28	NOUN
inlawrev-27132	81	119	finally	finally	ADV
inlawrev-27132	81	120	,	,	PUNCT
inlawrev-27132	81	121	bidders	bidder	NOUN
inlawrev-27132	81	122	must	must	AUX
inlawrev-27132	81	123	acknowledge	acknowledge	VERB
inlawrev-27132	81	124	under	under	ADP
inlawrev-27132	81	125	oath	oath	NOUN
inlawrev-27132	81	126	that	that	SCONJ
inlawrev-27132	81	127	they	they	PRON
inlawrev-27132	81	128	understand	understand	VERB
inlawrev-27132	81	129	that	that	SCONJ
inlawrev-27132	81	130	providing	provide	VERB
inlawrev-27132	81	131	false	false	ADJ
inlawrev-27132	81	132	information	information	NOUN
inlawrev-27132	81	133	relating	relate	VERB
inlawrev-27132	81	134	to	to	ADP
inlawrev-27132	81	135	a	a	DET
inlawrev-27132	81	136	prohibited	prohibit	VERB
inlawrev-27132	81	137	bid	bid	NOUN
inlawrev-27132	81	138	or	or	CCONJ
inlawrev-27132	81	139	purchase	purchase	NOUN
inlawrev-27132	81	140	of	of	ADP
inlawrev-27132	81	141	a	a	DET
inlawrev-27132	81	142	tract	tract	NOUN
inlawrev-27132	81	143	at	at	ADP
inlawrev-27132	81	144	a	a	DET
inlawrev-27132	81	145	tax	tax	NOUN
inlawrev-27132	81	146	sale	sale	NOUN
inlawrev-27132	81	147	constitutes	constitute	VERB
inlawrev-27132	81	148	perjury	perjury	NOUN
inlawrev-27132	81	149	,	,	PUNCT
inlawrev-27132	81	150	which	which	PRON
inlawrev-27132	81	151	indiana	indiana	PROPN
inlawrev-27132	81	152	classifies	classify	VERB
inlawrev-27132	81	153	as	as	ADP
inlawrev-27132	81	154	a	a	DET
inlawrev-27132	81	155	level	level	NOUN
inlawrev-27132	81	156	6	6	NUM
inlawrev-27132	81	157	felony.29	felony.29	ADJ
inlawrev-27132	81	158	real	real	ADJ
inlawrev-27132	81	159	property	property	NOUN
inlawrev-27132	81	160	purchased	purchase	VERB
inlawrev-27132	81	161	by	by	ADP
inlawrev-27132	81	162	an	an	DET
inlawrev-27132	81	163	ineligible	ineligible	ADJ
inlawrev-27132	81	164	person	person	NOUN
inlawrev-27132	81	165	or	or	CCONJ
inlawrev-27132	81	166	business	business	NOUN
inlawrev-27132	81	167	is	be	AUX
inlawrev-27132	81	168	subject	subject	ADJ
inlawrev-27132	81	169	to	to	ADP
inlawrev-27132	81	170	forfeiture.30	forfeiture.30	PROPN
inlawrev-27132	81	171	indiana	indiana	PROPN
inlawrev-27132	81	172	exempts	exempt	VERB
inlawrev-27132	81	173	all	all	PRON
inlawrev-27132	81	174	or	or	CCONJ
inlawrev-27132	81	175	part	part	NOUN
inlawrev-27132	81	176	of	of	ADP
inlawrev-27132	81	177	real	real	ADJ
inlawrev-27132	81	178	property	property	NOUN
inlawrev-27132	81	179	from	from	ADP
inlawrev-27132	81	180	property	property	NOUN
inlawrev-27132	81	181	taxation	taxation	NOUN
inlawrev-27132	81	182	if	if	SCONJ
inlawrev-27132	81	183	improvements	improvement	NOUN
inlawrev-27132	81	184	on	on	ADP
inlawrev-27132	81	185	that	that	DET
inlawrev-27132	81	186	property	property	NOUN
inlawrev-27132	81	187	were	be	AUX
inlawrev-27132	81	188	made	make	VERB
inlawrev-27132	81	189	for	for	ADP
inlawrev-27132	81	190	the	the	DET
inlawrev-27132	81	191	purpose	purpose	NOUN
inlawrev-27132	81	192	of	of	ADP
inlawrev-27132	81	193	providing	provide	VERB
inlawrev-27132	81	194	housing	housing	NOUN
inlawrev-27132	81	195	to	to	ADP
inlawrev-27132	81	196	persons	person	NOUN
inlawrev-27132	81	197	eligible	eligible	ADJ
inlawrev-27132	81	198	under	under	ADP
inlawrev-27132	81	199	the	the	DET
inlawrev-27132	81	200	federal	federal	ADJ
inlawrev-27132	81	201	low	low	ADJ
inlawrev-27132	81	202	-	-	PUNCT
inlawrev-27132	81	203	income	income	NOUN
inlawrev-27132	81	204	housing	housing	NOUN
inlawrev-27132	81	205	tax	tax	NOUN
inlawrev-27132	81	206	credit	credit	NOUN
inlawrev-27132	81	207	program.31	program.31	NOUN
inlawrev-27132	81	208	property	property	NOUN
inlawrev-27132	81	209	owners	owner	NOUN
inlawrev-27132	81	210	wishing	wish	VERB
inlawrev-27132	81	211	to	to	PART
inlawrev-27132	81	212	avail	avail	VERB
inlawrev-27132	81	213	themselves	themselves	PRON
inlawrev-27132	81	214	of	of	ADP
inlawrev-27132	81	215	this	this	DET
inlawrev-27132	81	216	exemption	exemption	NOUN
inlawrev-27132	81	217	,	,	PUNCT
inlawrev-27132	81	218	however	however	ADV
inlawrev-27132	81	219	,	,	PUNCT
inlawrev-27132	81	220	must	must	AUX
inlawrev-27132	81	221	agree	agree	VERB
inlawrev-27132	81	222	to	to	PART
inlawrev-27132	81	223	make	make	VERB
inlawrev-27132	81	224	payments	payment	NOUN
inlawrev-27132	81	225	in	in	ADP
inlawrev-27132	81	226	lieu	lieu	NOUN
inlawrev-27132	81	227	of	of	ADP
inlawrev-27132	81	228	taxes	taxis	NOUN
inlawrev-27132	81	229	(	(	PUNCT
inlawrev-27132	81	230	i.e.	i.e.	X
inlawrev-27132	81	231	,	,	PUNCT
inlawrev-27132	81	232	pay	pay	VERB
inlawrev-27132	81	233	pilots).32	pilots).32	PROPN
inlawrev-27132	81	234	the	the	DET
inlawrev-27132	81	235	ga	ga	PROPN
inlawrev-27132	81	236	added	add	VERB
inlawrev-27132	81	237	a	a	DET
inlawrev-27132	81	238	new	new	ADJ
inlawrev-27132	81	239	provision	provision	NOUN
inlawrev-27132	81	240	that	that	PRON
inlawrev-27132	81	241	permits	permit	VERB
inlawrev-27132	81	242	a	a	DET
inlawrev-27132	81	243	county	county	NOUN
inlawrev-27132	81	244	to	to	PART
inlawrev-27132	81	245	adopt	adopt	VERB
inlawrev-27132	81	246	an	an	DET
inlawrev-27132	81	247	ordinance	ordinance	NOUN
inlawrev-27132	81	248	permitting	permit	VERB
inlawrev-27132	81	249	the	the	DET
inlawrev-27132	81	250	property	property	NOUN
inlawrev-27132	81	251	owner	owner	NOUN
inlawrev-27132	81	252	’s	’s	PART
inlawrev-27132	81	253	pilots	pilot	NOUN
inlawrev-27132	81	254	to	to	PART
inlawrev-27132	81	255	be	be	AUX
inlawrev-27132	81	256	deposited	deposit	VERB
inlawrev-27132	81	257	in	in	ADP
inlawrev-27132	81	258	the	the	DET
inlawrev-27132	81	259	political	political	ADJ
inlawrev-27132	81	260	subdivision	subdivision	NOUN
inlawrev-27132	81	261	’s	’s	PART
inlawrev-27132	81	262	affordable	affordable	ADJ
inlawrev-27132	81	263	housing	housing	NOUN
inlawrev-27132	81	264	fund	fund	NOUN
inlawrev-27132	81	265	and	and	CCONJ
inlawrev-27132	81	266	used	use	VERB
inlawrev-27132	81	267	for	for	ADP
inlawrev-27132	81	268	any	any	DET
inlawrev-27132	81	269	legal	legal	ADJ
inlawrev-27132	81	270	purpose.33	purpose.33	NOUN
inlawrev-27132	81	271	indiana	indiana	PROPN
inlawrev-27132	81	272	’s	’s	PART
inlawrev-27132	81	273	enterprise	enterprise	NOUN
inlawrev-27132	81	274	zones	zone	NOUN
inlawrev-27132	81	275	,	,	PUNCT
inlawrev-27132	81	276	like	like	ADP
inlawrev-27132	81	277	similar	similar	ADJ
inlawrev-27132	81	278	zones	zone	NOUN
inlawrev-27132	81	279	in	in	ADP
inlawrev-27132	81	280	other	other	ADJ
inlawrev-27132	81	281	states	state	NOUN
inlawrev-27132	81	282	,	,	PUNCT
inlawrev-27132	81	283	reward	reward	VERB
inlawrev-27132	81	284	businesses	business	NOUN
inlawrev-27132	81	285	with	with	ADP
inlawrev-27132	81	286	tax	tax	NOUN
inlawrev-27132	81	287	incentives	incentive	NOUN
inlawrev-27132	81	288	for	for	ADP
inlawrev-27132	81	289	operating	operate	VERB
inlawrev-27132	81	290	in	in	ADP
inlawrev-27132	81	291	economically	economically	ADV
inlawrev-27132	81	292	challenged	challenge	VERB
inlawrev-27132	81	293	communities	community	NOUN
inlawrev-27132	81	294	therefore	therefore	ADV
inlawrev-27132	81	295	attracting	attract	VERB
inlawrev-27132	81	296	commercial	commercial	ADJ
inlawrev-27132	81	297	investment	investment	NOUN
inlawrev-27132	81	298	to	to	ADP
inlawrev-27132	81	299	the	the	DET
inlawrev-27132	81	300	communities	community	NOUN
inlawrev-27132	81	301	and	and	CCONJ
inlawrev-27132	81	302	encouraging	encourage	VERB
inlawrev-27132	81	303	job	job	NOUN
inlawrev-27132	81	304	growth	growth	NOUN
inlawrev-27132	81	305	.	.	PUNCT
inlawrev-27132	82	1	an	an	DET
inlawrev-27132	82	2	indiana	indiana	PROPN
inlawrev-27132	82	3	enterprise	enterprise	NOUN
inlawrev-27132	82	4	zone	zone	NOUN
inlawrev-27132	82	5	expires	expire	VERB
inlawrev-27132	82	6	after	after	ADP
inlawrev-27132	82	7	ten	ten	NUM
inlawrev-27132	82	8	years.34	years.34	PROPN
inlawrev-27132	82	9	the	the	DET
inlawrev-27132	82	10	ga	ga	PROPN
inlawrev-27132	82	11	added	add	VERB
inlawrev-27132	82	12	a	a	DET
inlawrev-27132	82	13	new	new	ADJ
inlawrev-27132	82	14	subsection	subsection	NOUN
inlawrev-27132	82	15	providing	provide	VERB
inlawrev-27132	82	16	that	that	SCONJ
inlawrev-27132	82	17	,	,	PUNCT
inlawrev-27132	82	18	before	before	ADP
inlawrev-27132	82	19	the	the	DET
inlawrev-27132	82	20	existing	exist	VERB
inlawrev-27132	82	21	enterprise	enterprise	NOUN
inlawrev-27132	82	22	zone	zone	NOUN
inlawrev-27132	82	23	’s	’s	PART
inlawrev-27132	82	24	expiration	expiration	NOUN
inlawrev-27132	82	25	date	date	NOUN
inlawrev-27132	82	26	,	,	PUNCT
inlawrev-27132	82	27	the	the	DET
inlawrev-27132	82	28	fiscal	fiscal	ADJ
inlawrev-27132	82	29	body	body	NOUN
inlawrev-27132	82	30	of	of	ADP
inlawrev-27132	82	31	the	the	DET
inlawrev-27132	82	32	municipality	municipality	NOUN
inlawrev-27132	82	33	where	where	SCONJ
inlawrev-27132	82	34	the	the	DET
inlawrev-27132	82	35	enterprise	enterprise	NOUN
inlawrev-27132	82	36	zone	zone	NOUN
inlawrev-27132	82	37	is	be	AUX
inlawrev-27132	82	38	located	locate	VERB
inlawrev-27132	82	39	may	may	AUX
inlawrev-27132	82	40	adopt	adopt	VERB
inlawrev-27132	82	41	a	a	DET
inlawrev-27132	82	42	resolution	resolution	NOUN
inlawrev-27132	82	43	renewing	renew	VERB
inlawrev-27132	82	44	it	it	PRON
inlawrev-27132	82	45	for	for	ADP
inlawrev-27132	82	46	five	five	NUM
inlawrev-27132	82	47	years.35	years.35	NOUN
inlawrev-27132	82	48	the	the	DET
inlawrev-27132	82	49	fiscal	fiscal	ADJ
inlawrev-27132	82	50	body	body	NOUN
inlawrev-27132	82	51	may	may	AUX
inlawrev-27132	82	52	do	do	VERB
inlawrev-27132	82	53	this	this	PRON
inlawrev-27132	82	54	regardless	regardless	ADV
inlawrev-27132	82	55	of	of	ADP
inlawrev-27132	82	56	how	how	SCONJ
inlawrev-27132	82	57	many	many	ADJ
inlawrev-27132	82	58	times	time	NOUN
inlawrev-27132	82	59	it	it	PRON
inlawrev-27132	82	60	has	have	AUX
inlawrev-27132	82	61	renewed	renew	VERB
inlawrev-27132	82	62	the	the	DET
inlawrev-27132	82	63	enterprise	enterprise	NOUN
inlawrev-27132	82	64	zone	zone	NOUN
inlawrev-27132	82	65	in	in	ADP
inlawrev-27132	82	66	smaller	small	ADJ
inlawrev-27132	82	67	increments	increment	NOUN
inlawrev-27132	82	68	pursuant	pursuant	ADV
inlawrev-27132	82	69	to	to	ADP
inlawrev-27132	82	70	other	other	ADJ
inlawrev-27132	82	71	renewal	renewal	NOUN
inlawrev-27132	82	72	subsections.36	subsections.36	NOUN
inlawrev-27132	82	73	businesses	business	NOUN
inlawrev-27132	82	74	operating	operate	VERB
inlawrev-27132	82	75	within	within	ADP
inlawrev-27132	82	76	this	this	DET
inlawrev-27132	82	77	five	five	NUM
inlawrev-27132	82	78	-	-	PUNCT
inlawrev-27132	82	79	year	year	NOUN
inlawrev-27132	82	80	renewed	renew	VERB
inlawrev-27132	82	81	enterprise	enterprise	NOUN
inlawrev-27132	82	82	zone	zone	NOUN
inlawrev-27132	82	83	can	can	AUX
inlawrev-27132	82	84	seek	seek	VERB
inlawrev-27132	82	85	only	only	ADV
inlawrev-27132	82	86	those	those	DET
inlawrev-27132	82	87	tax	tax	NOUN
inlawrev-27132	82	88	incentives	incentive	VERB
inlawrev-27132	82	89	26	26	NUM
inlawrev-27132	82	90	.	.	PUNCT
inlawrev-27132	83	1	i	i	PRON
inlawrev-27132	83	2	d.	d.	PROPN
inlawrev-27132	83	3	27	27	NUM
inlawrev-27132	83	4	.	.	PUNCT
inlawrev-27132	84	1	i	i	PRON
inlawrev-27132	84	2	d.	d.	PROPN
inlawrev-27132	84	3	§	§	PROPN
inlawrev-27132	84	4	4	4	NUM
inlawrev-27132	84	5	,	,	PUNCT
inlawrev-27132	84	6	2021	2021	NUM
inlawrev-27132	84	7	ind	ind	NOUN
inlawrev-27132	84	8	.	.	PUNCT
inlawrev-27132	85	1	acts	act	VERB
inlawrev-27132	85	2	at	at	ADP
inlawrev-27132	85	3	752	752	NUM
inlawrev-27132	85	4	-	-	SYM
inlawrev-27132	85	5	55	55	NUM
inlawrev-27132	85	6	(	(	PUNCT
inlawrev-27132	85	7	codified	codify	VERB
inlawrev-27132	85	8	at	at	ADP
inlawrev-27132	85	9	ind	ind	PROPN
inlawrev-27132	85	10	.	.	PUNCT
inlawrev-27132	86	1	code	code	PROPN
inlawrev-27132	86	2	§	§	PROPN
inlawrev-27132	86	3	6	6	NUM
inlawrev-27132	86	4	-	-	SYM
inlawrev-27132	86	5	1.1	1.1	NUM
inlawrev-27132	86	6	-	-	PUNCT
inlawrev-27132	86	7	24	24	NUM
inlawrev-27132	86	8	-	-	SYM
inlawrev-27132	86	9	5.7	5.7	NUM
inlawrev-27132	86	10	(	(	PUNCT
inlawrev-27132	86	11	2021	2021	NUM
inlawrev-27132	86	12	)	)	PUNCT
inlawrev-27132	86	13	)	)	PUNCT
inlawrev-27132	86	14	.	.	PUNCT
inlawrev-27132	87	1	28	28	NUM
inlawrev-27132	87	2	.	.	PUNCT
inlawrev-27132	88	1	i	i	PRON
inlawrev-27132	88	2	d.	d.	PROPN
inlawrev-27132	88	3	29	29	NUM
inlawrev-27132	88	4	.	.	PUNCT
inlawrev-27132	89	1	i	i	PRON
inlawrev-27132	89	2	d.	d.	PROPN
inlawrev-27132	89	3	30	30	NUM
inlawrev-27132	89	4	.	.	PUNCT
inlawrev-27132	90	1	i	i	PRON
inlawrev-27132	90	2	d.	d.	PROPN
inlawrev-27132	90	3	31	31	NUM
inlawrev-27132	90	4	.	.	PUNCT
inlawrev-27132	91	1	ind	ind	PROPN
inlawrev-27132	91	2	.	.	PUNCT
inlawrev-27132	92	1	code	code	PROPN
inlawrev-27132	92	2	§	§	PROPN
inlawrev-27132	92	3	6	6	NUM
inlawrev-27132	92	4	-	-	SYM
inlawrev-27132	92	5	1.1	1.1	NUM
inlawrev-27132	92	6	-	-	PUNCT
inlawrev-27132	92	7	10	10	NUM
inlawrev-27132	92	8	-	-	PUNCT
inlawrev-27132	92	9	16.7(a	16.7(a	NUM
inlawrev-27132	92	10	)	)	PUNCT
inlawrev-27132	92	11	(	(	PUNCT
inlawrev-27132	92	12	2021	2021	NUM
inlawrev-27132	92	13	)	)	PUNCT
inlawrev-27132	93	1	;	;	PUNCT
inlawrev-27132	93	2	see	see	VERB
inlawrev-27132	93	3	26	26	NUM
inlawrev-27132	93	4	u.s.c	u.s.c	ADJ
inlawrev-27132	93	5	.	.	PUNCT
inlawrev-27132	94	1	§	§	PROPN
inlawrev-27132	94	2	42	42	NUM
inlawrev-27132	94	3	(	(	PUNCT
inlawrev-27132	94	4	for	for	ADP
inlawrev-27132	94	5	low	low	ADJ
inlawrev-27132	94	6	-	-	PUNCT
inlawrev-27132	94	7	income	income	NOUN
inlawrev-27132	94	8	housing	housing	NOUN
inlawrev-27132	94	9	credit	credit	NOUN
inlawrev-27132	94	10	statute	statute	NOUN
inlawrev-27132	94	11	)	)	PUNCT
inlawrev-27132	94	12	.	.	PUNCT
inlawrev-27132	95	1	32	32	NUM
inlawrev-27132	95	2	.	.	PUNCT
inlawrev-27132	96	1	ind	ind	PROPN
inlawrev-27132	96	2	.	.	PUNCT
inlawrev-27132	97	1	code	code	PROPN
inlawrev-27132	97	2	§	§	PROPN
inlawrev-27132	97	3	6	6	NUM
inlawrev-27132	97	4	-	-	SYM
inlawrev-27132	97	5	1.1	1.1	NUM
inlawrev-27132	97	6	-	-	PUNCT
inlawrev-27132	97	7	10	10	NUM
inlawrev-27132	97	8	-	-	PUNCT
inlawrev-27132	97	9	16.7(a)(3	16.7(a)(3	NUM
inlawrev-27132	97	10	)	)	PUNCT
inlawrev-27132	97	11	(	(	PUNCT
inlawrev-27132	97	12	2021	2021	NUM
inlawrev-27132	97	13	)	)	PUNCT
inlawrev-27132	98	1	;	;	PUNCT
inlawrev-27132	98	2	see	see	VERB
inlawrev-27132	98	3	also	also	ADV
inlawrev-27132	98	4	i	i	PROPN
inlawrev-27132	98	5	d.	d.	PROPN
inlawrev-27132	98	6	§	§	PROPN
inlawrev-27132	98	7	36	36	NUM
inlawrev-27132	98	8	-	-	SYM
inlawrev-27132	98	9	1	1	NUM
inlawrev-27132	98	10	-	-	PUNCT
inlawrev-27132	98	11	8	8	NUM
inlawrev-27132	98	12	-	-	PUNCT
inlawrev-27132	98	13	14.3(c	14.3(c	NUM
inlawrev-27132	98	14	)	)	PUNCT
inlawrev-27132	98	15	(	(	PUNCT
inlawrev-27132	98	16	defining	define	VERB
inlawrev-27132	98	17	the	the	DET
inlawrev-27132	98	18	acronym	acronym	NOUN
inlawrev-27132	98	19	pilots	pilot	NOUN
inlawrev-27132	98	20	as	as	ADP
inlawrev-27132	98	21	payments	payment	NOUN
inlawrev-27132	98	22	in	in	ADP
inlawrev-27132	98	23	lieu	lieu	NOUN
inlawrev-27132	98	24	of	of	ADP
inlawrev-27132	98	25	taxes	taxis	NOUN
inlawrev-27132	98	26	)	)	PUNCT
inlawrev-27132	98	27	.	.	PUNCT
inlawrev-27132	99	1	33	33	NUM
inlawrev-27132	99	2	.	.	X
inlawrev-27132	99	3	act	act	NOUN
inlawrev-27132	99	4	of	of	ADP
inlawrev-27132	99	5	apr	apr	PROPN
inlawrev-27132	99	6	.	.	PROPN
inlawrev-27132	99	7	19	19	NUM
inlawrev-27132	99	8	,	,	PUNCT
inlawrev-27132	99	9	2021	2021	NUM
inlawrev-27132	99	10	,	,	PUNCT
inlawrev-27132	99	11	pub	pub	NOUN
inlawrev-27132	99	12	.	.	PUNCT
inlawrev-27132	100	1	l.	l.	PROPN
inlawrev-27132	100	2	no	no	INTJ
inlawrev-27132	100	3	.	.	PROPN
inlawrev-27132	101	1	74	74	NUM
inlawrev-27132	101	2	-	-	SYM
inlawrev-27132	101	3	2021	2021	NUM
inlawrev-27132	101	4	,	,	PUNCT
inlawrev-27132	101	5	§	§	PROPN
inlawrev-27132	101	6	3	3	NUM
inlawrev-27132	101	7	,	,	PUNCT
inlawrev-27132	101	8	2021	2021	NUM
inlawrev-27132	101	9	ind	ind	NOUN
inlawrev-27132	101	10	.	.	PUNCT
inlawrev-27132	102	1	acts	act	VERB
inlawrev-27132	102	2	793	793	NUM
inlawrev-27132	102	3	,	,	PUNCT
inlawrev-27132	102	4	795	795	NUM
inlawrev-27132	102	5	-	-	SYM
inlawrev-27132	102	6	96	96	NUM
inlawrev-27132	102	7	(	(	PUNCT
inlawrev-27132	102	8	codified	codify	VERB
inlawrev-27132	102	9	at	at	ADP
inlawrev-27132	102	10	ind	ind	PROPN
inlawrev-27132	102	11	.	.	PUNCT
inlawrev-27132	103	1	code	code	PROPN
inlawrev-27132	103	2	§	§	PROPN
inlawrev-27132	103	3	36	36	NUM
inlawrev-27132	103	4	-	-	SYM
inlawrev-27132	103	5	1	1	NUM
inlawrev-27132	103	6	-	-	PUNCT
inlawrev-27132	103	7	8	8	NUM
inlawrev-27132	103	8	-	-	NUM
inlawrev-27132	103	9	14.3	14.3	NUM
inlawrev-27132	103	10	(	(	PUNCT
inlawrev-27132	103	11	2021	2021	NUM
inlawrev-27132	103	12	)	)	PUNCT
inlawrev-27132	103	13	)	)	PUNCT
inlawrev-27132	103	14	.	.	PUNCT
inlawrev-27132	104	1	34	34	NUM
inlawrev-27132	104	2	.	.	PUNCT
inlawrev-27132	105	1	see	see	VERB
inlawrev-27132	105	2	ind	ind	PROPN
inlawrev-27132	105	3	.	.	PUNCT
inlawrev-27132	106	1	code	code	PROPN
inlawrev-27132	106	2	§	§	PROPN
inlawrev-27132	106	3	5	5	NUM
inlawrev-27132	106	4	-	-	SYM
inlawrev-27132	106	5	28	28	NUM
inlawrev-27132	106	6	-	-	PUNCT
inlawrev-27132	106	7	15	15	NUM
inlawrev-27132	106	8	-	-	NUM
inlawrev-27132	106	9	10(a	10(a	NUM
inlawrev-27132	106	10	)	)	PUNCT
inlawrev-27132	106	11	(	(	PUNCT
inlawrev-27132	106	12	2021	2021	NUM
inlawrev-27132	106	13	)	)	PUNCT
inlawrev-27132	106	14	.	.	PUNCT
inlawrev-27132	107	1	35	35	NUM
inlawrev-27132	107	2	.	.	PUNCT
inlawrev-27132	107	3	act	act	NOUN
inlawrev-27132	107	4	of	of	ADP
inlawrev-27132	107	5	apr	apr	PROPN
inlawrev-27132	107	6	.	.	PROPN
inlawrev-27132	107	7	19	19	NUM
inlawrev-27132	107	8	,	,	PUNCT
inlawrev-27132	107	9	2021	2021	NUM
inlawrev-27132	107	10	,	,	PUNCT
inlawrev-27132	107	11	pub	pub	NOUN
inlawrev-27132	107	12	.	.	PUNCT
inlawrev-27132	108	1	l.	l.	PROPN
inlawrev-27132	108	2	no	no	INTJ
inlawrev-27132	108	3	.	.	PROPN
inlawrev-27132	109	1	83	83	NUM
inlawrev-27132	109	2	-	-	SYM
inlawrev-27132	109	3	2021	2021	NUM
inlawrev-27132	109	4	,	,	PUNCT
inlawrev-27132	109	5	§	§	PROPN
inlawrev-27132	109	6	1	1	NUM
inlawrev-27132	109	7	,	,	PUNCT
inlawrev-27132	109	8	2021	2021	NUM
inlawrev-27132	109	9	ind	ind	NOUN
inlawrev-27132	109	10	.	.	PUNCT
inlawrev-27132	110	1	acts	act	VERB
inlawrev-27132	110	2	856	856	NUM
inlawrev-27132	110	3	,	,	PUNCT
inlawrev-27132	110	4	858	858	NUM
inlawrev-27132	110	5	(	(	PUNCT
inlawrev-27132	110	6	codified	codify	VERB
inlawrev-27132	110	7	as	as	SCONJ
inlawrev-27132	110	8	amended	amend	VERB
inlawrev-27132	110	9	at	at	ADP
inlawrev-27132	110	10	ind	ind	PROPN
inlawrev-27132	110	11	.	.	PUNCT
inlawrev-27132	111	1	code	code	PROPN
inlawrev-27132	111	2	§	§	PROPN
inlawrev-27132	111	3	5	5	NUM
inlawrev-27132	111	4	-	-	SYM
inlawrev-27132	111	5	28	28	NUM
inlawrev-27132	111	6	-	-	PUNCT
inlawrev-27132	111	7	15	15	NUM
inlawrev-27132	111	8	-	-	SYM
inlawrev-27132	111	9	10	10	NUM
inlawrev-27132	111	10	(	(	PUNCT
inlawrev-27132	111	11	2021	2021	NUM
inlawrev-27132	111	12	)	)	PUNCT
inlawrev-27132	111	13	)	)	PUNCT
inlawrev-27132	111	14	.	.	PUNCT
inlawrev-27132	112	1	36	36	NUM
inlawrev-27132	112	2	.	.	PUNCT
inlawrev-27132	113	1	i	i	PRON
inlawrev-27132	113	2	d.	d.	PROPN
inlawrev-27132	113	3	2022	2022	NUM
inlawrev-27132	113	4	]	]	PUNCT
inlawrev-27132	113	5	tax	tax	NOUN
inlawrev-27132	113	6	law	law	NOUN
inlawrev-27132	113	7	–	–	PUNCT
inlawrev-27132	113	8	state	state	NOUN
inlawrev-27132	113	9	673	673	NUM
inlawrev-27132	113	10	already	already	ADV
inlawrev-27132	113	11	permitted	permit	VERB
inlawrev-27132	113	12	by	by	ADP
inlawrev-27132	113	13	the	the	DET
inlawrev-27132	113	14	indiana	indiana	PROPN
inlawrev-27132	113	15	code	code	PROPN
inlawrev-27132	113	16	and	and	CCONJ
inlawrev-27132	113	17	its	its	PRON
inlawrev-27132	113	18	enterprise	enterprise	NOUN
inlawrev-27132	113	19	zone	zone	NOUN
inlawrev-27132	113	20	provisions.37	provisions.37	NOUN
inlawrev-27132	113	21	the	the	DET
inlawrev-27132	113	22	ga	ga	PROPN
inlawrev-27132	113	23	also	also	ADV
inlawrev-27132	113	24	addressed	address	VERB
inlawrev-27132	113	25	the	the	DET
inlawrev-27132	113	26	methods	method	NOUN
inlawrev-27132	113	27	by	by	ADP
inlawrev-27132	113	28	which	which	PRON
inlawrev-27132	113	29	taxpayers	taxpayer	NOUN
inlawrev-27132	113	30	can	can	AUX
inlawrev-27132	113	31	submit	submit	VERB
inlawrev-27132	113	32	property	property	NOUN
inlawrev-27132	113	33	tax	tax	NOUN
inlawrev-27132	113	34	payments	payment	NOUN
inlawrev-27132	113	35	to	to	ADP
inlawrev-27132	113	36	their	their	PRON
inlawrev-27132	113	37	county	county	NOUN
inlawrev-27132	113	38	treasurer	treasurer	NOUN
inlawrev-27132	113	39	in	in	ADP
inlawrev-27132	113	40	a	a	DET
inlawrev-27132	113	41	timely	timely	ADJ
inlawrev-27132	113	42	manner	manner	NOUN
inlawrev-27132	113	43	.	.	PUNCT
inlawrev-27132	114	1	the	the	DET
inlawrev-27132	114	2	ga	ga	PROPN
inlawrev-27132	114	3	amended	amend	VERB
inlawrev-27132	114	4	the	the	DET
inlawrev-27132	114	5	indiana	indiana	PROPN
inlawrev-27132	114	6	code	code	PROPN
inlawrev-27132	114	7	to	to	PART
inlawrev-27132	114	8	provide	provide	VERB
inlawrev-27132	114	9	that	that	SCONJ
inlawrev-27132	114	10	the	the	DET
inlawrev-27132	114	11	payment	payment	NOUN
inlawrev-27132	114	12	is	be	AUX
inlawrev-27132	114	13	deemed	deem	VERB
inlawrev-27132	114	14	paid	pay	VERB
inlawrev-27132	114	15	by	by	ADP
inlawrev-27132	114	16	the	the	DET
inlawrev-27132	114	17	due	due	ADJ
inlawrev-27132	114	18	date	date	NOUN
inlawrev-27132	114	19	if	if	SCONJ
inlawrev-27132	114	20	sent	send	VERB
inlawrev-27132	114	21	by	by	ADP
inlawrev-27132	114	22	united	united	PROPN
inlawrev-27132	114	23	states	states	PROPN
inlawrev-27132	114	24	first	first	ADJ
inlawrev-27132	114	25	-	-	PUNCT
inlawrev-27132	114	26	class	class	NOUN
inlawrev-27132	114	27	mail	mail	NOUN
inlawrev-27132	114	28	and	and	CCONJ
inlawrev-27132	114	29	:	:	PUNCT
inlawrev-27132	114	30	(	(	PUNCT
inlawrev-27132	114	31	i	i	NOUN
inlawrev-27132	114	32	)	)	PUNCT
inlawrev-27132	114	33	the	the	DET
inlawrev-27132	114	34	envelope	envelope	NOUN
inlawrev-27132	114	35	is	be	AUX
inlawrev-27132	114	36	addressed	address	VERB
inlawrev-27132	114	37	to	to	ADP
inlawrev-27132	114	38	the	the	DET
inlawrev-27132	114	39	office	office	NOUN
inlawrev-27132	114	40	of	of	ADP
inlawrev-27132	114	41	the	the	DET
inlawrev-27132	114	42	county	county	NOUN
inlawrev-27132	114	43	treasurer	treasurer	NOUN
inlawrev-27132	114	44	;	;	PUNCT
inlawrev-27132	114	45	(	(	PUNCT
inlawrev-27132	114	46	ii	ii	NOUN
inlawrev-27132	114	47	)	)	PUNCT
inlawrev-27132	114	48	the	the	DET
inlawrev-27132	114	49	envelope	envelope	NOUN
inlawrev-27132	114	50	has	have	VERB
inlawrev-27132	114	51	sufficient	sufficient	ADJ
inlawrev-27132	114	52	metered	meter	VERB
inlawrev-27132	114	53	postage	postage	NOUN
inlawrev-27132	114	54	from	from	ADP
inlawrev-27132	114	55	a	a	DET
inlawrev-27132	114	56	meter	meter	NOUN
inlawrev-27132	114	57	postage	postage	NOUN
inlawrev-27132	114	58	provider	provider	NOUN
inlawrev-27132	114	59	approved	approve	VERB
inlawrev-27132	114	60	by	by	ADP
inlawrev-27132	114	61	the	the	DET
inlawrev-27132	114	62	united	united	PROPN
inlawrev-27132	114	63	states	states	PROPN
inlawrev-27132	114	64	postal	postal	PROPN
inlawrev-27132	114	65	service	service	PROPN
inlawrev-27132	114	66	;	;	PUNCT
inlawrev-27132	114	67	(	(	PUNCT
inlawrev-27132	114	68	iii	iii	X
inlawrev-27132	114	69	)	)	PUNCT
inlawrev-27132	114	70	the	the	DET
inlawrev-27132	114	71	metered	meter	VERB
inlawrev-27132	114	72	postage	postage	NOUN
inlawrev-27132	114	73	is	be	AUX
inlawrev-27132	114	74	affixed	affix	VERB
inlawrev-27132	114	75	to	to	ADP
inlawrev-27132	114	76	the	the	DET
inlawrev-27132	114	77	envelope	envelope	NOUN
inlawrev-27132	114	78	,	,	PUNCT
inlawrev-27132	114	79	bears	bear	VERB
inlawrev-27132	114	80	the	the	DET
inlawrev-27132	114	81	actual	actual	ADJ
inlawrev-27132	114	82	date	date	NOUN
inlawrev-27132	114	83	of	of	ADP
inlawrev-27132	114	84	when	when	SCONJ
inlawrev-27132	114	85	it	it	PRON
inlawrev-27132	114	86	was	be	AUX
inlawrev-27132	114	87	affixed	affix	VERB
inlawrev-27132	114	88	,	,	PUNCT
inlawrev-27132	114	89	and	and	CCONJ
inlawrev-27132	114	90	that	that	DET
inlawrev-27132	114	91	date	date	NOUN
inlawrev-27132	114	92	is	be	AUX
inlawrev-27132	114	93	on	on	ADP
inlawrev-27132	114	94	or	or	CCONJ
inlawrev-27132	114	95	before	before	ADP
inlawrev-27132	114	96	the	the	DET
inlawrev-27132	114	97	due	due	ADJ
inlawrev-27132	114	98	date	date	NOUN
inlawrev-27132	114	99	;	;	PUNCT
inlawrev-27132	114	100	and	and	CCONJ
inlawrev-27132	114	101	(	(	PUNCT
inlawrev-27132	114	102	iv	iv	X
inlawrev-27132	114	103	)	)	PUNCT
inlawrev-27132	114	104	the	the	DET
inlawrev-27132	114	105	envelope	envelope	NOUN
inlawrev-27132	114	106	is	be	AUX
inlawrev-27132	114	107	received	receive	VERB
inlawrev-27132	114	108	by	by	ADP
inlawrev-27132	114	109	the	the	DET
inlawrev-27132	114	110	county	county	NOUN
inlawrev-27132	114	111	treasurer	treasurer	NOUN
inlawrev-27132	114	112	not	not	PART
inlawrev-27132	114	113	later	later	ADV
inlawrev-27132	114	114	than	than	SCONJ
inlawrev-27132	114	115	five	five	NUM
inlawrev-27132	114	116	business	business	NOUN
inlawrev-27132	114	117	days	day	NOUN
inlawrev-27132	114	118	after	after	SCONJ
inlawrev-27132	114	119	the	the	DET
inlawrev-27132	114	120	due	due	ADJ
inlawrev-27132	114	121	date.38	date.38	PROPN
inlawrev-27132	114	122	the	the	DET
inlawrev-27132	114	123	ga	ga	PROPN
inlawrev-27132	114	124	’s	’s	PROPN
inlawrev-27132	114	125	amendment	amendment	NOUN
inlawrev-27132	114	126	defines	define	VERB
inlawrev-27132	114	127	the	the	DET
inlawrev-27132	114	128	“	"	PUNCT
inlawrev-27132	114	129	initial	initial	ADJ
inlawrev-27132	114	130	penalty	penalty	NOUN
inlawrev-27132	114	131	period	period	NOUN
inlawrev-27132	114	132	”	"	PUNCT
inlawrev-27132	114	133	for	for	ADP
inlawrev-27132	114	134	a	a	DET
inlawrev-27132	114	135	delinquent	delinquent	ADJ
inlawrev-27132	114	136	property	property	NOUN
inlawrev-27132	114	137	tax	tax	NOUN
inlawrev-27132	114	138	payment	payment	NOUN
inlawrev-27132	114	139	as	as	ADP
inlawrev-27132	114	140	after	after	ADP
inlawrev-27132	114	141	the	the	DET
inlawrev-27132	114	142	property	property	NOUN
inlawrev-27132	114	143	tax	tax	NOUN
inlawrev-27132	114	144	’s	’s	PART
inlawrev-27132	114	145	due	due	ADJ
inlawrev-27132	114	146	date	date	NOUN
inlawrev-27132	114	147	by	by	ADP
inlawrev-27132	114	148	not	not	PART
inlawrev-27132	114	149	more	more	ADJ
inlawrev-27132	114	150	than	than	ADP
inlawrev-27132	114	151	30	30	NUM
inlawrev-27132	114	152	days.3	days.3	NOUN
inlawrev-27132	114	153	9	9	NUM
inlawrev-27132	114	154	the	the	DET
inlawrev-27132	114	155	amendment	amendment	NOUN
inlawrev-27132	114	156	provides	provide	VERB
inlawrev-27132	114	157	that	that	SCONJ
inlawrev-27132	114	158	a	a	DET
inlawrev-27132	114	159	taxpayer	taxpayer	NOUN
inlawrev-27132	114	160	is	be	AUX
inlawrev-27132	114	161	subject	subject	ADJ
inlawrev-27132	114	162	to	to	ADP
inlawrev-27132	114	163	a	a	DET
inlawrev-27132	114	164	penalty	penalty	NOUN
inlawrev-27132	114	165	of	of	ADP
inlawrev-27132	114	166	five	five	NUM
inlawrev-27132	114	167	percent	percent	NOUN
inlawrev-27132	114	168	of	of	ADP
inlawrev-27132	114	169	the	the	DET
inlawrev-27132	114	170	amount	amount	NOUN
inlawrev-27132	114	171	of	of	ADP
inlawrev-27132	114	172	delinquent	delinquent	ADJ
inlawrev-27132	114	173	taxes	taxis	NOUN
inlawrev-27132	114	174	if	if	SCONJ
inlawrev-27132	114	175	they	they	PRON
inlawrev-27132	114	176	make	make	VERB
inlawrev-27132	114	177	the	the	DET
inlawrev-27132	114	178	payment	payment	NOUN
inlawrev-27132	114	179	during	during	ADP
inlawrev-27132	114	180	this	this	DET
inlawrev-27132	114	181	initial	initial	ADJ
inlawrev-27132	114	182	penalty	penalty	NOUN
inlawrev-27132	114	183	period.40	period.40	ADP
inlawrev-27132	114	184	the	the	DET
inlawrev-27132	114	185	amendment	amendment	NOUN
inlawrev-27132	114	186	provides	provide	VERB
inlawrev-27132	114	187	further	far	ADV
inlawrev-27132	114	188	that	that	SCONJ
inlawrev-27132	114	189	a	a	DET
inlawrev-27132	114	190	taxpayer	taxpayer	NOUN
inlawrev-27132	114	191	’s	’s	PART
inlawrev-27132	114	192	property	property	NOUN
inlawrev-27132	114	193	tax	tax	NOUN
inlawrev-27132	114	194	payment	payment	NOUN
inlawrev-27132	114	195	is	be	AUX
inlawrev-27132	114	196	deemed	deem	VERB
inlawrev-27132	114	197	paid	pay	VERB
inlawrev-27132	114	198	during	during	ADP
inlawrev-27132	114	199	this	this	DET
inlawrev-27132	114	200	initial	initial	ADJ
inlawrev-27132	114	201	penalty	penalty	NOUN
inlawrev-27132	114	202	period	period	NOUN
inlawrev-27132	114	203	if	if	SCONJ
inlawrev-27132	114	204	the	the	DET
inlawrev-27132	114	205	county	county	NOUN
inlawrev-27132	114	206	treasurer	treasurer	NOUN
inlawrev-27132	114	207	receives	receive	VERB
inlawrev-27132	114	208	the	the	DET
inlawrev-27132	114	209	payment	payment	NOUN
inlawrev-27132	114	210	within	within	ADP
inlawrev-27132	114	211	that	that	DET
inlawrev-27132	114	212	period.41	period.41	NOUN
inlawrev-27132	114	213	it	it	PRON
inlawrev-27132	114	214	is	be	AUX
inlawrev-27132	114	215	also	also	ADV
inlawrev-27132	114	216	deemed	deem	VERB
inlawrev-27132	114	217	paid	pay	VERB
inlawrev-27132	114	218	during	during	ADP
inlawrev-27132	114	219	this	this	DET
inlawrev-27132	114	220	initial	initial	ADJ
inlawrev-27132	114	221	penalty	penalty	NOUN
inlawrev-27132	114	222	period	period	NOUN
inlawrev-27132	114	223	if	if	SCONJ
inlawrev-27132	114	224	it	it	PRON
inlawrev-27132	114	225	was	be	AUX
inlawrev-27132	114	226	:	:	PUNCT
inlawrev-27132	114	227	(	(	PUNCT
inlawrev-27132	114	228	i	i	NOUN
inlawrev-27132	114	229	)	)	PUNCT
inlawrev-27132	114	230	sent	send	VERB
inlawrev-27132	114	231	by	by	ADP
inlawrev-27132	114	232	first	first	ADJ
inlawrev-27132	114	233	-	-	PUNCT
inlawrev-27132	114	234	class	class	NOUN
inlawrev-27132	114	235	mail	mail	NOUN
inlawrev-27132	114	236	,	,	PUNCT
inlawrev-27132	114	237	(	(	PUNCT
inlawrev-27132	114	238	ii	ii	NOUN
inlawrev-27132	114	239	)	)	PUNCT
inlawrev-27132	114	240	addressed	address	VERB
inlawrev-27132	114	241	to	to	ADP
inlawrev-27132	114	242	the	the	DET
inlawrev-27132	114	243	applicable	applicable	ADJ
inlawrev-27132	114	244	county	county	NOUN
inlawrev-27132	114	245	treasurer	treasurer	NOUN
inlawrev-27132	114	246	,	,	PUNCT
inlawrev-27132	114	247	and	and	CCONJ
inlawrev-27132	114	248	(	(	PUNCT
inlawrev-27132	114	249	iii	iii	NOUN
inlawrev-27132	114	250	)	)	PUNCT
inlawrev-27132	114	251	postmarked	postmark	VERB
inlawrev-27132	114	252	by	by	ADP
inlawrev-27132	114	253	the	the	DET
inlawrev-27132	114	254	united	united	PROPN
inlawrev-27132	114	255	states	states	PROPN
inlawrev-27132	114	256	postal	postal	ADJ
inlawrev-27132	114	257	service	service	NOUN
inlawrev-27132	114	258	on	on	ADP
inlawrev-27132	114	259	or	or	CCONJ
inlawrev-27132	114	260	before	before	ADP
inlawrev-27132	114	261	the	the	DET
inlawrev-27132	114	262	30th	30th	ADJ
inlawrev-27132	114	263	day	day	NOUN
inlawrev-27132	114	264	after	after	ADP
inlawrev-27132	114	265	the	the	DET
inlawrev-27132	114	266	due	due	ADJ
inlawrev-27132	114	267	date	date	NOUN
inlawrev-27132	114	268	,	,	PUNCT
inlawrev-27132	114	269	and	and	CCONJ
inlawrev-27132	114	270	(	(	PUNCT
inlawrev-27132	114	271	iv	iv	X
inlawrev-27132	114	272	)	)	PUNCT
inlawrev-27132	114	273	the	the	DET
inlawrev-27132	114	274	county	county	NOUN
inlawrev-27132	114	275	treasurer	treasurer	NOUN
inlawrev-27132	114	276	received	receive	VERB
inlawrev-27132	114	277	the	the	DET
inlawrev-27132	114	278	payment	payment	NOUN
inlawrev-27132	114	279	no	no	ADV
inlawrev-27132	114	280	later	later	ADV
inlawrev-27132	114	281	than	than	ADP
inlawrev-27132	114	282	five	five	NUM
inlawrev-27132	114	283	business	business	NOUN
inlawrev-27132	114	284	days	day	NOUN
inlawrev-27132	114	285	after	after	ADP
inlawrev-27132	114	286	the	the	DET
inlawrev-27132	114	287	thirtieth	thirtieth	ADJ
inlawrev-27132	114	288	day	day	NOUN
inlawrev-27132	114	289	after	after	ADP
inlawrev-27132	114	290	the	the	DET
inlawrev-27132	114	291	due	due	ADJ
inlawrev-27132	114	292	date.42	date.42	NOUN
inlawrev-27132	114	293	the	the	DET
inlawrev-27132	114	294	amendment	amendment	NOUN
inlawrev-27132	114	295	also	also	ADV
inlawrev-27132	114	296	provides	provide	VERB
inlawrev-27132	114	297	rules	rule	NOUN
inlawrev-27132	114	298	regarding	regard	VERB
inlawrev-27132	114	299	what	what	PRON
inlawrev-27132	114	300	constitutes	constitute	VERB
inlawrev-27132	114	301	a	a	DET
inlawrev-27132	114	302	property	property	NOUN
inlawrev-27132	114	303	tax	tax	NOUN
inlawrev-27132	114	304	payment	payment	NOUN
inlawrev-27132	114	305	deemed	deem	VERB
inlawrev-27132	114	306	paid	pay	VERB
inlawrev-27132	114	307	during	during	ADP
inlawrev-27132	114	308	the	the	DET
inlawrev-27132	114	309	initial	initial	ADJ
inlawrev-27132	114	310	penalty	penalty	NOUN
inlawrev-27132	114	311	period	period	NOUN
inlawrev-27132	114	312	if	if	SCONJ
inlawrev-27132	114	313	the	the	DET
inlawrev-27132	114	314	taxpayer	taxpayer	NOUN
inlawrev-27132	114	315	remits	remit	VERB
inlawrev-27132	114	316	the	the	DET
inlawrev-27132	114	317	payment	payment	NOUN
inlawrev-27132	114	318	using	use	VERB
inlawrev-27132	114	319	:	:	PUNCT
inlawrev-27132	114	320	(	(	PUNCT
inlawrev-27132	114	321	i	i	NOUN
inlawrev-27132	114	322	)	)	PUNCT
inlawrev-27132	114	323	a	a	DET
inlawrev-27132	114	324	nationally	nationally	ADV
inlawrev-27132	114	325	recognized	recognize	VERB
inlawrev-27132	114	326	express	express	ADJ
inlawrev-27132	114	327	parcel	parcel	NOUN
inlawrev-27132	114	328	carrier	carrier	NOUN
inlawrev-27132	114	329	;	;	PUNCT
inlawrev-27132	114	330	(	(	PUNCT
inlawrev-27132	114	331	ii	ii	X
inlawrev-27132	114	332	)	)	PUNCT
inlawrev-27132	114	333	the	the	DET
inlawrev-27132	114	334	united	united	PROPN
inlawrev-27132	114	335	states	states	PROPN
inlawrev-27132	114	336	registered	register	VERB
inlawrev-27132	114	337	,	,	PUNCT
inlawrev-27132	114	338	certified	certify	VERB
inlawrev-27132	114	339	,	,	PUNCT
inlawrev-27132	114	340	or	or	CCONJ
inlawrev-27132	114	341	certificate	certificate	NOUN
inlawrev-27132	114	342	-	-	PUNCT
inlawrev-27132	114	343	of	of	ADP
inlawrev-27132	114	344	-	-	PUNCT
inlawrev-27132	114	345	mailing	mailing	NOUN
inlawrev-27132	114	346	systems	system	NOUN
inlawrev-27132	114	347	;	;	PUNCT
inlawrev-27132	114	348	or	or	CCONJ
inlawrev-27132	114	349	(	(	PUNCT
inlawrev-27132	114	350	iii	iii	X
inlawrev-27132	114	351	)	)	PUNCT
inlawrev-27132	114	352	the	the	DET
inlawrev-27132	114	353	united	united	PROPN
inlawrev-27132	114	354	states	states	PROPN
inlawrev-27132	114	355	first	first	ADJ
inlawrev-27132	114	356	-	-	PUNCT
inlawrev-27132	114	357	class	class	NOUN
inlawrev-27132	114	358	metered	meter	VERB
inlawrev-27132	114	359	mail	mail	NOUN
inlawrev-27132	114	360	system.43	system.43	NOUN
inlawrev-27132	114	361	the	the	DET
inlawrev-27132	114	362	amendment	amendment	NOUN
inlawrev-27132	114	363	provides	provide	VERB
inlawrev-27132	114	364	that	that	SCONJ
inlawrev-27132	114	365	,	,	PUNCT
inlawrev-27132	114	366	if	if	SCONJ
inlawrev-27132	114	367	a	a	DET
inlawrev-27132	114	368	payment	payment	NOUN
inlawrev-27132	114	369	is	be	AUX
inlawrev-27132	114	370	mailed	mail	VERB
inlawrev-27132	114	371	,	,	PUNCT
inlawrev-27132	114	372	received	receive	VERB
inlawrev-27132	114	373	by	by	ADP
inlawrev-27132	114	374	the	the	DET
inlawrev-27132	114	375	county	county	NOUN
inlawrev-27132	114	376	treasurer	treasurer	NOUN
inlawrev-27132	114	377	after	after	ADP
inlawrev-27132	114	378	the	the	DET
inlawrev-27132	114	379	initial	initial	ADJ
inlawrev-27132	114	380	penalty	penalty	NOUN
inlawrev-27132	114	381	period	period	NOUN
inlawrev-27132	114	382	,	,	PUNCT
inlawrev-27132	114	383	and	and	CCONJ
inlawrev-27132	114	384	has	have	VERB
inlawrev-27132	114	385	an	an	DET
inlawrev-27132	114	386	illegible	illegible	ADJ
inlawrev-27132	114	387	postmark	postmark	NOUN
inlawrev-27132	114	388	,	,	PUNCT
inlawrev-27132	114	389	the	the	DET
inlawrev-27132	114	390	taxpayer	taxpayer	NOUN
inlawrev-27132	114	391	is	be	AUX
inlawrev-27132	114	392	deemed	deem	VERB
inlawrev-27132	114	393	to	to	PART
inlawrev-27132	114	394	have	have	AUX
inlawrev-27132	114	395	made	make	VERB
inlawrev-27132	114	396	the	the	DET
inlawrev-27132	114	397	payment	payment	NOUN
inlawrev-27132	114	398	by	by	ADP
inlawrev-27132	114	399	the	the	DET
inlawrev-27132	114	400	thirtieth	thirtieth	ADJ
inlawrev-27132	114	401	day	day	NOUN
inlawrev-27132	114	402	after	after	ADP
inlawrev-27132	114	403	the	the	DET
inlawrev-27132	114	404	tax	tax	NOUN
inlawrev-27132	114	405	’s	’s	PART
inlawrev-27132	114	406	due	due	ADJ
inlawrev-27132	114	407	date	date	NOUN
inlawrev-27132	114	408	if	if	SCONJ
inlawrev-27132	114	409	the	the	DET
inlawrev-27132	114	410	taxpayer	taxpayer	NOUN
inlawrev-27132	114	411	can	can	AUX
inlawrev-27132	114	412	show	show	VERB
inlawrev-27132	114	413	by	by	ADP
inlawrev-27132	114	414	reasonable	reasonable	ADJ
inlawrev-27132	114	415	evidence	evidence	NOUN
inlawrev-27132	114	416	that	that	SCONJ
inlawrev-27132	114	417	the	the	DET
inlawrev-27132	114	418	payment	payment	NOUN
inlawrev-27132	114	419	was	be	AUX
inlawrev-27132	114	420	mailed	mail	VERB
inlawrev-27132	114	421	in	in	ADP
inlawrev-27132	114	422	a	a	DET
inlawrev-27132	114	423	timely	timely	ADJ
inlawrev-27132	114	424	manner.44	manner.44	NOUN
inlawrev-27132	114	425	finally	finally	ADV
inlawrev-27132	114	426	,	,	PUNCT
inlawrev-27132	114	427	the	the	DET
inlawrev-27132	114	428	amendment	amendment	NOUN
inlawrev-27132	114	429	provides	provide	VERB
inlawrev-27132	114	430	that	that	SCONJ
inlawrev-27132	114	431	,	,	PUNCT
inlawrev-27132	114	432	if	if	SCONJ
inlawrev-27132	114	433	a	a	DET
inlawrev-27132	114	434	taxpayer	taxpayer	NOUN
inlawrev-27132	114	435	makes	make	VERB
inlawrev-27132	114	436	a	a	DET
inlawrev-27132	114	437	delinquent	delinquent	ADJ
inlawrev-27132	114	438	property	property	NOUN
inlawrev-27132	114	439	tax	tax	NOUN
inlawrev-27132	114	440	payment	payment	NOUN
inlawrev-27132	114	441	using	use	VERB
inlawrev-27132	114	442	the	the	DET
inlawrev-27132	114	443	united	united	PROPN
inlawrev-27132	114	444	states	states	PROPN
inlawrev-27132	114	445	mail	mail	NOUN
inlawrev-27132	114	446	or	or	CCONJ
inlawrev-27132	114	447	express	express	VERB
inlawrev-27132	114	448	parcel	parcel	NOUN
inlawrev-27132	114	449	carrier	carrier	NOUN
inlawrev-27132	114	450	and	and	CCONJ
inlawrev-27132	114	451	the	the	DET
inlawrev-27132	114	452	county	county	NOUN
inlawrev-27132	114	453	treasurer	treasurer	NOUN
inlawrev-27132	114	454	does	do	AUX
inlawrev-27132	114	455	not	not	PART
inlawrev-27132	114	456	receive	receive	VERB
inlawrev-27132	114	457	it	it	PRON
inlawrev-27132	114	458	,	,	PUNCT
inlawrev-27132	114	459	the	the	DET
inlawrev-27132	114	460	payment	payment	NOUN
inlawrev-27132	114	461	will	will	AUX
inlawrev-27132	114	462	be	be	AUX
inlawrev-27132	114	463	deemed	deem	VERB
inlawrev-27132	114	464	paid	pay	VERB
inlawrev-27132	114	465	within	within	ADP
inlawrev-27132	114	466	the	the	DET
inlawrev-27132	114	467	initial	initial	ADJ
inlawrev-27132	114	468	penalty	penalty	NOUN
inlawrev-27132	114	469	period	period	NOUN
inlawrev-27132	114	470	if	if	SCONJ
inlawrev-27132	114	471	the	the	DET
inlawrev-27132	114	472	taxpayer	taxpayer	NOUN
inlawrev-27132	114	473	:	:	PUNCT
inlawrev-27132	114	474	(	(	PUNCT
inlawrev-27132	114	475	i	i	NOUN
inlawrev-27132	114	476	)	)	PUNCT
inlawrev-27132	114	477	can	can	AUX
inlawrev-27132	114	478	show	show	VERB
inlawrev-27132	114	479	by	by	ADP
inlawrev-27132	114	480	reasonable	reasonable	ADJ
inlawrev-27132	114	481	evidence	evidence	NOUN
inlawrev-27132	114	482	that	that	SCONJ
inlawrev-27132	114	483	37	37	NUM
inlawrev-27132	114	484	.	.	PUNCT
inlawrev-27132	115	1	i	i	PRON
inlawrev-27132	115	2	d.	d.	PROPN
inlawrev-27132	115	3	38	38	NUM
inlawrev-27132	115	4	.	.	PUNCT
inlawrev-27132	116	1	act	act	NOUN
inlawrev-27132	116	2	of	of	ADP
inlawrev-27132	116	3	apr	apr	PROPN
inlawrev-27132	116	4	.	.	PROPN
inlawrev-27132	116	5	22	22	NUM
inlawrev-27132	116	6	,	,	PUNCT
inlawrev-27132	116	7	2021	2021	NUM
inlawrev-27132	116	8	,	,	PUNCT
inlawrev-27132	116	9	pub	pub	NOUN
inlawrev-27132	116	10	.	.	PUNCT
inlawrev-27132	117	1	l.	l.	PROPN
inlawrev-27132	117	2	no	no	INTJ
inlawrev-27132	117	3	.	.	PROPN
inlawrev-27132	118	1	95	95	NUM
inlawrev-27132	118	2	-	-	SYM
inlawrev-27132	118	3	2021	2021	NUM
inlawrev-27132	118	4	,	,	PUNCT
inlawrev-27132	118	5	§	§	PROPN
inlawrev-27132	118	6	1	1	NUM
inlawrev-27132	118	7	,	,	PUNCT
inlawrev-27132	118	8	2021	2021	NUM
inlawrev-27132	118	9	ind	ind	NOUN
inlawrev-27132	118	10	.	.	PUNCT
inlawrev-27132	119	1	acts	act	VERB
inlawrev-27132	119	2	946	946	NUM
inlawrev-27132	119	3	,	,	PUNCT
inlawrev-27132	119	4	946	946	NUM
inlawrev-27132	119	5	-	-	SYM
inlawrev-27132	119	6	51	51	NUM
inlawrev-27132	119	7	(	(	PUNCT
inlawrev-27132	119	8	codified	codify	VERB
inlawrev-27132	119	9	as	as	SCONJ
inlawrev-27132	119	10	amended	amend	VERB
inlawrev-27132	119	11	at	at	ADP
inlawrev-27132	119	12	ind	ind	PROPN
inlawrev-27132	119	13	.	.	PUNCT
inlawrev-27132	120	1	code	code	PROPN
inlawrev-27132	120	2	§	§	PROPN
inlawrev-27132	120	3	6	6	NUM
inlawrev-27132	120	4	-	-	SYM
inlawrev-27132	120	5	1.1	1.1	NUM
inlawrev-27132	120	6	-	-	PUNCT
inlawrev-27132	120	7	37	37	NUM
inlawrev-27132	120	8	-	-	SYM
inlawrev-27132	120	9	10	10	NUM
inlawrev-27132	120	10	(	(	PUNCT
inlawrev-27132	120	11	2021	2021	NUM
inlawrev-27132	120	12	)	)	PUNCT
inlawrev-27132	120	13	)	)	PUNCT
inlawrev-27132	120	14	.	.	PUNCT
inlawrev-27132	121	1	39	39	NUM
inlawrev-27132	121	2	.	.	PUNCT
inlawrev-27132	122	1	i	i	PRON
inlawrev-27132	122	2	d.	d.	PROPN
inlawrev-27132	122	3	40	40	NUM
inlawrev-27132	122	4	.	.	PUNCT
inlawrev-27132	123	1	i	i	PRON
inlawrev-27132	123	2	d.	d.	PROPN
inlawrev-27132	123	3	41	41	NUM
inlawrev-27132	123	4	.	.	PUNCT
inlawrev-27132	124	1	i	i	PRON
inlawrev-27132	124	2	d.	d.	PROPN
inlawrev-27132	124	3	42	42	NUM
inlawrev-27132	124	4	.	.	PUNCT
inlawrev-27132	125	1	i	i	PRON
inlawrev-27132	125	2	d.	d.	PROPN
inlawrev-27132	125	3	43	43	NUM
inlawrev-27132	125	4	.	.	PUNCT
inlawrev-27132	126	1	i	i	PRON
inlawrev-27132	126	2	d.	d.	PROPN
inlawrev-27132	126	3	44	44	NUM
inlawrev-27132	126	4	.	.	PUNCT
inlawrev-27132	127	1	i	i	PRON
inlawrev-27132	127	2	d.	d.	PROPN
inlawrev-27132	127	3	674	674	NUM
inlawrev-27132	127	4	indiana	indiana	PROPN
inlawrev-27132	127	5	law	law	PROPN
inlawrev-27132	127	6	review	review	NOUN
inlawrev-27132	128	1	[	[	X
inlawrev-27132	128	2	vol	vol	NOUN
inlawrev-27132	128	3	.	.	PUNCT
inlawrev-27132	129	1	55:669	55:669	NUM
inlawrev-27132	129	2	the	the	DET
inlawrev-27132	129	3	payment	payment	NOUN
inlawrev-27132	129	4	was	be	AUX
inlawrev-27132	129	5	sent	send	VERB
inlawrev-27132	129	6	via	via	ADP
inlawrev-27132	129	7	united	united	PROPN
inlawrev-27132	129	8	states	states	PROPN
inlawrev-27132	129	9	mail	mail	NOUN
inlawrev-27132	129	10	or	or	CCONJ
inlawrev-27132	129	11	with	with	ADP
inlawrev-27132	129	12	the	the	DET
inlawrev-27132	129	13	express	express	ADJ
inlawrev-27132	129	14	parcel	parcel	NOUN
inlawrev-27132	129	15	carrier	carrier	NOUN
inlawrev-27132	129	16	on	on	ADP
inlawrev-27132	129	17	or	or	CCONJ
inlawrev-27132	129	18	before	before	ADP
inlawrev-27132	129	19	the	the	DET
inlawrev-27132	129	20	thirtieth	thirtieth	ADJ
inlawrev-27132	129	21	day	day	NOUN
inlawrev-27132	129	22	after	after	ADP
inlawrev-27132	129	23	the	the	DET
inlawrev-27132	129	24	tax	tax	NOUN
inlawrev-27132	129	25	’s	’s	PART
inlawrev-27132	129	26	due	due	ADJ
inlawrev-27132	129	27	date	date	NOUN
inlawrev-27132	129	28	,	,	PUNCT
inlawrev-27132	129	29	and	and	CCONJ
inlawrev-27132	129	30	(	(	PUNCT
inlawrev-27132	129	31	ii	ii	NOUN
inlawrev-27132	129	32	)	)	PUNCT
inlawrev-27132	129	33	makes	make	VERB
inlawrev-27132	129	34	a	a	DET
inlawrev-27132	129	35	duplicate	duplicate	ADJ
inlawrev-27132	129	36	payment	payment	NOUN
inlawrev-27132	129	37	within	within	ADP
inlawrev-27132	129	38	thirty	thirty	NUM
inlawrev-27132	129	39	days	day	NOUN
inlawrev-27132	129	40	after	after	ADP
inlawrev-27132	129	41	being	be	AUX
inlawrev-27132	129	42	notified	notify	VERB
inlawrev-27132	129	43	that	that	SCONJ
inlawrev-27132	129	44	the	the	DET
inlawrev-27132	129	45	payment	payment	NOUN
inlawrev-27132	129	46	was	be	AUX
inlawrev-27132	129	47	not	not	PART
inlawrev-27132	129	48	received.45	received.45	ADV
inlawrev-27132	129	49	indiana	indiana	PROPN
inlawrev-27132	129	50	exempts	exempt	VERB
inlawrev-27132	129	51	a	a	DET
inlawrev-27132	129	52	business	business	NOUN
inlawrev-27132	129	53	’	'	PUNCT
inlawrev-27132	129	54	personal	personal	ADJ
inlawrev-27132	129	55	property	property	NOUN
inlawrev-27132	129	56	located	locate	VERB
inlawrev-27132	129	57	in	in	ADP
inlawrev-27132	129	58	a	a	DET
inlawrev-27132	129	59	county	county	NOUN
inlawrev-27132	129	60	from	from	ADP
inlawrev-27132	129	61	property	property	NOUN
inlawrev-27132	129	62	taxes	taxis	NOUN
inlawrev-27132	129	63	if	if	SCONJ
inlawrev-27132	129	64	its	its	PRON
inlawrev-27132	129	65	acquisition	acquisition	NOUN
inlawrev-27132	129	66	cost	cost	NOUN
inlawrev-27132	129	67	is	be	AUX
inlawrev-27132	129	68	less	less	ADJ
inlawrev-27132	129	69	than	than	ADP
inlawrev-27132	129	70	a	a	DET
inlawrev-27132	129	71	specified	specify	VERB
inlawrev-27132	129	72	threshold	threshold	NOUN
inlawrev-27132	129	73	amount.46	amount.46	PROPN
inlawrev-27132	129	74	previously	previously	ADV
inlawrev-27132	129	75	,	,	PUNCT
inlawrev-27132	129	76	the	the	DET
inlawrev-27132	129	77	amount	amount	NOUN
inlawrev-27132	129	78	was	be	AUX
inlawrev-27132	129	79	$	$	SYM
inlawrev-27132	129	80	40,000	40,000	NUM
inlawrev-27132	129	81	,	,	PUNCT
inlawrev-27132	129	82	but	but	CCONJ
inlawrev-27132	129	83	the	the	DET
inlawrev-27132	129	84	ga	ga	PROPN
inlawrev-27132	129	85	amended	amend	VERB
inlawrev-27132	129	86	it	it	PRON
inlawrev-27132	129	87	to	to	ADP
inlawrev-27132	129	88	$	$	SYM
inlawrev-27132	129	89	80,000	80,000	NUM
inlawrev-27132	129	90	effective	effective	ADJ
inlawrev-27132	129	91	january	january	PROPN
inlawrev-27132	129	92	1	1	NUM
inlawrev-27132	129	93	,	,	PUNCT
inlawrev-27132	129	94	2022.47	2022.47	NUM
inlawrev-27132	129	95	the	the	DET
inlawrev-27132	129	96	ga	ga	PROPN
inlawrev-27132	129	97	amended	amend	VERB
inlawrev-27132	129	98	the	the	DET
inlawrev-27132	129	99	indiana	indiana	PROPN
inlawrev-27132	129	100	code	code	PROPN
inlawrev-27132	129	101	to	to	PART
inlawrev-27132	129	102	provide	provide	VERB
inlawrev-27132	129	103	that	that	SCONJ
inlawrev-27132	129	104	a	a	DET
inlawrev-27132	129	105	taxpayer	taxpayer	NOUN
inlawrev-27132	129	106	can	can	AUX
inlawrev-27132	129	107	file	file	VERB
inlawrev-27132	129	108	a	a	DET
inlawrev-27132	129	109	property	property	NOUN
inlawrev-27132	129	110	tax	tax	NOUN
inlawrev-27132	129	111	exemption	exemption	NOUN
inlawrev-27132	129	112	application	application	NOUN
inlawrev-27132	129	113	before	before	ADP
inlawrev-27132	129	114	september	september	PROPN
inlawrev-27132	129	115	1	1	NUM
inlawrev-27132	129	116	,	,	PUNCT
inlawrev-27132	129	117	2021	2021	NUM
inlawrev-27132	129	118	,	,	PUNCT
inlawrev-27132	129	119	along	along	ADP
inlawrev-27132	129	120	with	with	ADP
inlawrev-27132	129	121	supporting	support	VERB
inlawrev-27132	129	122	documents	document	NOUN
inlawrev-27132	129	123	,	,	PUNCT
inlawrev-27132	129	124	claiming	claim	VERB
inlawrev-27132	129	125	a	a	DET
inlawrev-27132	129	126	property	property	NOUN
inlawrev-27132	129	127	tax	tax	NOUN
inlawrev-27132	129	128	exemption	exemption	NOUN
inlawrev-27132	129	129	if	if	SCONJ
inlawrev-27132	129	130	all	all	PRON
inlawrev-27132	129	131	or	or	CCONJ
inlawrev-27132	129	132	part	part	NOUN
inlawrev-27132	129	133	of	of	ADP
inlawrev-27132	129	134	the	the	DET
inlawrev-27132	129	135	property	property	NOUN
inlawrev-27132	129	136	was	be	AUX
inlawrev-27132	129	137	used	use	VERB
inlawrev-27132	129	138	for	for	ADP
inlawrev-27132	129	139	educational	educational	ADJ
inlawrev-27132	129	140	,	,	PUNCT
inlawrev-27132	129	141	literary	literary	ADJ
inlawrev-27132	129	142	,	,	PUNCT
inlawrev-27132	129	143	scientific	scientific	ADJ
inlawrev-27132	129	144	,	,	PUNCT
inlawrev-27132	129	145	religious	religious	ADJ
inlawrev-27132	129	146	,	,	PUNCT
inlawrev-27132	129	147	or	or	CCONJ
inlawrev-27132	129	148	charitable	charitable	ADJ
inlawrev-27132	129	149	purposes48	purposes48	NOUN
inlawrev-27132	129	150	during	during	ADP
inlawrev-27132	129	151	any	any	PRON
inlawrev-27132	129	152	of	of	ADP
inlawrev-27132	129	153	the	the	DET
inlawrev-27132	129	154	assessment	assessment	NOUN
inlawrev-27132	129	155	years	year	VERB
inlawrev-27132	129	156	2016	2016	NUM
inlawrev-27132	129	157	to	to	ADP
inlawrev-27132	129	158	2020	2020	NUM
inlawrev-27132	129	159	even	even	ADV
inlawrev-27132	129	160	if	if	SCONJ
inlawrev-27132	129	161	the	the	DET
inlawrev-27132	129	162	taxpayer	taxpayer	NOUN
inlawrev-27132	129	163	did	do	AUX
inlawrev-27132	129	164	not	not	PART
inlawrev-27132	129	165	previously	previously	ADV
inlawrev-27132	129	166	claim	claim	VERB
inlawrev-27132	129	167	an	an	DET
inlawrev-27132	129	168	exemption	exemption	NOUN
inlawrev-27132	129	169	for	for	ADP
inlawrev-27132	129	170	those	those	DET
inlawrev-27132	129	171	years.49	years.49	PROPN
inlawrev-27132	129	172	the	the	DET
inlawrev-27132	129	173	ga	ga	PROPN
inlawrev-27132	129	174	’s	’s	PROPN
inlawrev-27132	129	175	amendment	amendment	PROPN
inlawrev-27132	129	176	defines	define	VERB
inlawrev-27132	129	177	a	a	DET
inlawrev-27132	129	178	qualified	qualified	ADJ
inlawrev-27132	129	179	taxpayer	taxpayer	NOUN
inlawrev-27132	129	180	as	as	ADP
inlawrev-27132	129	181	a	a	DET
inlawrev-27132	129	182	nonprofit	nonprofit	ADJ
inlawrev-27132	129	183	organization	organization	NOUN
inlawrev-27132	129	184	that	that	PRON
inlawrev-27132	129	185	was	be	AUX
inlawrev-27132	129	186	incorporated	incorporate	VERB
inlawrev-27132	129	187	on	on	ADP
inlawrev-27132	129	188	or	or	CCONJ
inlawrev-27132	129	189	after	after	ADP
inlawrev-27132	129	190	april	april	PROPN
inlawrev-27132	129	191	5	5	NUM
inlawrev-27132	129	192	,	,	PUNCT
inlawrev-27132	129	193	1999	1999	NUM
inlawrev-27132	129	194	,	,	PUNCT
inlawrev-27132	129	195	has	have	VERB
inlawrev-27132	129	196	articles	article	NOUN
inlawrev-27132	129	197	of	of	ADP
inlawrev-27132	129	198	incorporation	incorporation	NOUN
inlawrev-27132	129	199	that	that	PRON
inlawrev-27132	129	200	were	be	AUX
inlawrev-27132	129	201	amended	amend	VERB
inlawrev-27132	129	202	on	on	ADP
inlawrev-27132	129	203	april	april	PROPN
inlawrev-27132	129	204	26	26	NUM
inlawrev-27132	129	205	,	,	PUNCT
inlawrev-27132	129	206	2017	2017	NUM
inlawrev-27132	129	207	,	,	PUNCT
inlawrev-27132	129	208	and	and	CCONJ
inlawrev-27132	129	209	owns	own	VERB
inlawrev-27132	129	210	eligible	eligible	ADJ
inlawrev-27132	129	211	property.50	property.50	PROPN
inlawrev-27132	129	212	b.	b.	PROPN
inlawrev-27132	129	213	state	state	PROPN
inlawrev-27132	129	214	gross	gross	ADJ
inlawrev-27132	129	215	retail	retail	NOUN
inlawrev-27132	129	216	and	and	CCONJ
inlawrev-27132	129	217	use	use	VERB
inlawrev-27132	129	218	taxes	taxis	NOUN
inlawrev-27132	129	219	the	the	DET
inlawrev-27132	129	220	ga	ga	PROPN
inlawrev-27132	129	221	created	create	VERB
inlawrev-27132	129	222	a	a	DET
inlawrev-27132	129	223	new	new	ADJ
inlawrev-27132	129	224	exemption	exemption	NOUN
inlawrev-27132	129	225	from	from	ADP
inlawrev-27132	129	226	sales	sale	NOUN
inlawrev-27132	129	227	and	and	CCONJ
inlawrev-27132	129	228	use	use	VERB
inlawrev-27132	129	229	taxes	taxis	NOUN
inlawrev-27132	129	230	for	for	ADP
inlawrev-27132	129	231	a	a	DET
inlawrev-27132	129	232	public	public	ADJ
inlawrev-27132	129	233	utility	utility	NOUN
inlawrev-27132	129	234	or	or	CCONJ
inlawrev-27132	129	235	power	power	NOUN
inlawrev-27132	129	236	subsidiary	subsidiary	NOUN
inlawrev-27132	129	237	that	that	PRON
inlawrev-27132	129	238	acquires	acquire	VERB
inlawrev-27132	129	239	a	a	DET
inlawrev-27132	129	240	utility	utility	NOUN
inlawrev-27132	129	241	-	-	PUNCT
inlawrev-27132	129	242	scale	scale	NOUN
inlawrev-27132	129	243	battery	battery	NOUN
inlawrev-27132	129	244	energy	energy	NOUN
inlawrev-27132	129	245	storage	storage	NOUN
inlawrev-27132	129	246	system.51	system.51	PROPN
inlawrev-27132	129	247	it	it	PRON
inlawrev-27132	129	248	defined	define	VERB
inlawrev-27132	129	249	these	these	DET
inlawrev-27132	129	250	system	system	NOUN
inlawrev-27132	129	251	as	as	ADP
inlawrev-27132	129	252	capable	capable	ADJ
inlawrev-27132	129	253	of	of	ADP
inlawrev-27132	129	254	storing	store	VERB
inlawrev-27132	129	255	and	and	CCONJ
inlawrev-27132	129	256	releasing	release	VERB
inlawrev-27132	129	257	greater	great	ADJ
inlawrev-27132	129	258	than	than	ADP
inlawrev-27132	129	259	one	one	NUM
inlawrev-27132	129	260	megawatt	megawatt	NOUN
inlawrev-27132	129	261	of	of	ADP
inlawrev-27132	129	262	electrical	electrical	ADJ
inlawrev-27132	129	263	energy	energy	NOUN
inlawrev-27132	129	264	for	for	ADP
inlawrev-27132	129	265	a	a	DET
inlawrev-27132	129	266	minimum	minimum	NOUN
inlawrev-27132	129	267	of	of	ADP
inlawrev-27132	129	268	one	one	NUM
inlawrev-27132	129	269	hour	hour	NOUN
inlawrev-27132	129	270	using	use	VERB
inlawrev-27132	129	271	either	either	CCONJ
inlawrev-27132	129	272	an	an	DET
inlawrev-27132	129	273	ac	ac	ADJ
inlawrev-27132	129	274	inverter	inverter	NOUN
inlawrev-27132	129	275	and	and	CCONJ
inlawrev-27132	129	276	dc	dc	PROPN
inlawrev-27132	129	277	storage	storage	NOUN
inlawrev-27132	129	278	or	or	CCONJ
inlawrev-27132	129	279	equipment	equipment	NOUN
inlawrev-27132	129	280	which	which	PRON
inlawrev-27132	129	281	receives	receive	VERB
inlawrev-27132	129	282	,	,	PUNCT
inlawrev-27132	129	283	stores	store	NOUN
inlawrev-27132	129	284	,	,	PUNCT
inlawrev-27132	129	285	and	and	CCONJ
inlawrev-27132	129	286	delivers	deliver	VERB
inlawrev-27132	129	287	energy	energy	NOUN
inlawrev-27132	129	288	using	use	VERB
inlawrev-27132	129	289	batteries	battery	NOUN
inlawrev-27132	129	290	,	,	PUNCT
inlawrev-27132	129	291	compressed	compress	VERB
inlawrev-27132	129	292	air	air	NOUN
inlawrev-27132	129	293	,	,	PUNCT
inlawrev-27132	129	294	pumped	pump	VERB
inlawrev-27132	129	295	hydropower	hydropower	NOUN
inlawrev-27132	129	296	,	,	PUNCT
inlawrev-27132	129	297	hydrogen	hydrogen	NOUN
inlawrev-27132	129	298	storage	storage	NOUN
inlawrev-27132	129	299	(	(	PUNCT
inlawrev-27132	129	300	including	include	VERB
inlawrev-27132	129	301	hydrolysis	hydrolysis	NOUN
inlawrev-27132	129	302	)	)	PUNCT
inlawrev-27132	129	303	,	,	PUNCT
inlawrev-27132	129	304	thermal	thermal	ADJ
inlawrev-27132	129	305	energy	energy	NOUN
inlawrev-27132	129	306	storage	storage	NOUN
inlawrev-27132	129	307	,	,	PUNCT
inlawrev-27132	129	308	regenerative	regenerative	ADJ
inlawrev-27132	129	309	fuel	fuel	NOUN
inlawrev-27132	129	310	cells	cell	NOUN
inlawrev-27132	129	311	,	,	PUNCT
inlawrev-27132	129	312	flywheels	flywheel	NOUN
inlawrev-27132	129	313	,	,	PUNCT
inlawrev-27132	129	314	capacitors	capacitor	NOUN
inlawrev-27132	129	315	,	,	PUNCT
inlawrev-27132	129	316	or	or	CCONJ
inlawrev-27132	129	317	superconducting	superconducte	VERB
inlawrev-27132	129	318	magnets.52	magnets.52	NOUN
inlawrev-27132	129	319	the	the	DET
inlawrev-27132	129	320	systems	system	NOUN
inlawrev-27132	129	321	do	do	AUX
inlawrev-27132	129	322	not	not	PART
inlawrev-27132	129	323	include	include	VERB
inlawrev-27132	129	324	foundations	foundation	NOUN
inlawrev-27132	129	325	or	or	CCONJ
inlawrev-27132	129	326	property	property	NOUN
inlawrev-27132	129	327	used	use	VERB
inlawrev-27132	129	328	to	to	PART
inlawrev-27132	129	329	directly	directly	ADV
inlawrev-27132	129	330	or	or	CCONJ
inlawrev-27132	129	331	indirectly	indirectly	ADV
inlawrev-27132	129	332	connect	connect	VERB
inlawrev-27132	129	333	the	the	DET
inlawrev-27132	129	334	system	system	NOUN
inlawrev-27132	129	335	’s	’s	PART
inlawrev-27132	129	336	ac	ac	PROPN
inlawrev-27132	129	337	invertor	invertor	NOUN
inlawrev-27132	129	338	or	or	CCONJ
inlawrev-27132	129	339	dc	dc	PROPN
inlawrev-27132	129	340	storage	storage	NOUN
inlawrev-27132	129	341	to	to	ADP
inlawrev-27132	129	342	electrical	electrical	ADJ
inlawrev-27132	129	343	energy	energy	NOUN
inlawrev-27132	129	344	production	production	NOUN
inlawrev-27132	129	345	equipment	equipment	NOUN
inlawrev-27132	129	346	or	or	CCONJ
inlawrev-27132	129	347	the	the	DET
inlawrev-27132	129	348	customer	customer	NOUN
inlawrev-27132	129	349	’s	’s	PART
inlawrev-27132	129	350	meter.53	meter.53	NOUN
inlawrev-27132	129	351	the	the	DET
inlawrev-27132	129	352	indiana	indiana	PROPN
inlawrev-27132	129	353	code	code	PROPN
inlawrev-27132	129	354	provides	provide	VERB
inlawrev-27132	129	355	that	that	SCONJ
inlawrev-27132	129	356	a	a	DET
inlawrev-27132	129	357	power	power	NOUN
inlawrev-27132	129	358	subsidiary	subsidiary	NOUN
inlawrev-27132	129	359	or	or	CCONJ
inlawrev-27132	129	360	public	public	ADJ
inlawrev-27132	129	361	utility	utility	NOUN
inlawrev-27132	129	362	is	be	AUX
inlawrev-27132	129	363	a	a	DET
inlawrev-27132	129	364	retail	retail	ADJ
inlawrev-27132	129	365	merchant	merchant	NOUN
inlawrev-27132	129	366	making	make	VERB
inlawrev-27132	129	367	a	a	DET
inlawrev-27132	129	368	retail	retail	ADJ
inlawrev-27132	129	369	transaction	transaction	NOUN
inlawrev-27132	129	370	subject	subject	ADJ
inlawrev-27132	129	371	to	to	ADP
inlawrev-27132	129	372	sales	sale	NOUN
inlawrev-27132	129	373	and	and	CCONJ
inlawrev-27132	129	374	uses	use	VERB
inlawrev-27132	129	375	taxes	taxis	NOUN
inlawrev-27132	129	376	when	when	SCONJ
inlawrev-27132	129	377	furnishing	furnish	VERB
inlawrev-27132	129	378	or	or	CCONJ
inlawrev-27132	129	379	selling	sell	VERB
inlawrev-27132	129	380	electrical	electrical	ADJ
inlawrev-27132	129	381	energy	energy	NOUN
inlawrev-27132	129	382	,	,	PUNCT
inlawrev-27132	129	383	natural	natural	ADJ
inlawrev-27132	129	384	or	or	CCONJ
inlawrev-27132	129	385	artificial	artificial	ADJ
inlawrev-27132	129	386	gas	gas	NOUN
inlawrev-27132	129	387	,	,	PUNCT
inlawrev-27132	129	388	water	water	NOUN
inlawrev-27132	129	389	,	,	PUNCT
inlawrev-27132	129	390	steam	steam	NOUN
inlawrev-27132	129	391	,	,	PUNCT
inlawrev-27132	129	392	or	or	CCONJ
inlawrev-27132	129	393	a	a	DET
inlawrev-27132	129	394	steam	steam	NOUN
inlawrev-27132	129	395	heating	heating	NOUN
inlawrev-27132	129	396	service	service	NOUN
inlawrev-27132	129	397	(	(	PUNCT
inlawrev-27132	129	398	i.e.	i.e.	X
inlawrev-27132	129	399	,	,	PUNCT
inlawrev-27132	129	400	utility	utility	NOUN
inlawrev-27132	129	401	services	service	NOUN
inlawrev-27132	129	402	)	)	PUNCT
inlawrev-27132	129	403	for	for	ADP
inlawrev-27132	129	404	commercial	commercial	ADJ
inlawrev-27132	129	405	or	or	CCONJ
inlawrev-27132	129	406	domestic	domestic	ADJ
inlawrev-27132	129	407	45	45	NUM
inlawrev-27132	129	408	.	.	PUNCT
inlawrev-27132	130	1	i	i	PRON
inlawrev-27132	130	2	d.	d.	PROPN
inlawrev-27132	130	3	46	46	NUM
inlawrev-27132	130	4	.	.	PUNCT
inlawrev-27132	131	1	ind	ind	PROPN
inlawrev-27132	131	2	.	.	PUNCT
inlawrev-27132	132	1	code	code	PROPN
inlawrev-27132	132	2	§	§	PROPN
inlawrev-27132	132	3	6	6	NUM
inlawrev-27132	132	4	-	-	SYM
inlawrev-27132	132	5	1.1	1.1	NUM
inlawrev-27132	132	6	-	-	PUNCT
inlawrev-27132	132	7	3	3	NUM
inlawrev-27132	132	8	-	-	NUM
inlawrev-27132	132	9	7.2(d	7.2(d	NUM
inlawrev-27132	132	10	)	)	PUNCT
inlawrev-27132	132	11	(	(	PUNCT
inlawrev-27132	132	12	2021	2021	NUM
inlawrev-27132	132	13	)	)	PUNCT
inlawrev-27132	132	14	.	.	PUNCT
inlawrev-27132	133	1	47	47	NUM
inlawrev-27132	133	2	.	.	PUNCT
inlawrev-27132	133	3	act	act	NOUN
inlawrev-27132	133	4	of	of	ADP
inlawrev-27132	133	5	apr	apr	PROPN
inlawrev-27132	133	6	.	.	PROPN
inlawrev-27132	133	7	29	29	NUM
inlawrev-27132	133	8	,	,	PUNCT
inlawrev-27132	133	9	2021	2021	NUM
inlawrev-27132	133	10	,	,	PUNCT
inlawrev-27132	133	11	pub	pub	NOUN
inlawrev-27132	133	12	.	.	PUNCT
inlawrev-27132	134	1	l.	l.	PROPN
inlawrev-27132	134	2	no	no	INTJ
inlawrev-27132	134	3	.	.	PROPN
inlawrev-27132	135	1	153	153	NUM
inlawrev-27132	135	2	-	-	SYM
inlawrev-27132	135	3	2021	2021	NUM
inlawrev-27132	135	4	,	,	PUNCT
inlawrev-27132	135	5	§	§	PROPN
inlawrev-27132	135	6	1	1	NUM
inlawrev-27132	135	7	,	,	PUNCT
inlawrev-27132	135	8	2021	2021	NUM
inlawrev-27132	135	9	ind	ind	NOUN
inlawrev-27132	135	10	.	.	PUNCT
inlawrev-27132	136	1	acts	act	VERB
inlawrev-27132	136	2	1578	1578	NUM
inlawrev-27132	136	3	,	,	PUNCT
inlawrev-27132	136	4	1579	1579	NUM
inlawrev-27132	136	5	(	(	PUNCT
inlawrev-27132	136	6	codified	codify	VERB
inlawrev-27132	136	7	as	as	SCONJ
inlawrev-27132	136	8	amended	amend	VERB
inlawrev-27132	136	9	at	at	ADP
inlawrev-27132	136	10	ind	ind	PROPN
inlawrev-27132	136	11	.	.	PUNCT
inlawrev-27132	137	1	code	code	PROPN
inlawrev-27132	137	2	§	§	PROPN
inlawrev-27132	137	3	6	6	NUM
inlawrev-27132	137	4	-	-	SYM
inlawrev-27132	137	5	1.1	1.1	NUM
inlawrev-27132	137	6	-	-	PUNCT
inlawrev-27132	137	7	3	3	NUM
inlawrev-27132	137	8	-	-	SYM
inlawrev-27132	137	9	7.2	7.2	NUM
inlawrev-27132	137	10	(	(	PUNCT
inlawrev-27132	137	11	2021	2021	NUM
inlawrev-27132	137	12	)	)	PUNCT
inlawrev-27132	137	13	)	)	PUNCT
inlawrev-27132	137	14	.	.	PUNCT
inlawrev-27132	138	1	48	48	NUM
inlawrev-27132	138	2	.	.	PUNCT
inlawrev-27132	139	1	see	see	VERB
inlawrev-27132	139	2	ind	ind	PROPN
inlawrev-27132	139	3	.	.	PUNCT
inlawrev-27132	140	1	code	code	PROPN
inlawrev-27132	140	2	§	§	PROPN
inlawrev-27132	140	3	6	6	NUM
inlawrev-27132	140	4	-	-	SYM
inlawrev-27132	140	5	1.1	1.1	NUM
inlawrev-27132	140	6	-	-	PUNCT
inlawrev-27132	140	7	10	10	NUM
inlawrev-27132	140	8	-	-	SYM
inlawrev-27132	140	9	16	16	NUM
inlawrev-27132	140	10	(	(	PUNCT
inlawrev-27132	140	11	2021	2021	NUM
inlawrev-27132	140	12	)	)	PUNCT
inlawrev-27132	140	13	.	.	PUNCT
inlawrev-27132	141	1	49	49	NUM
inlawrev-27132	141	2	.	.	PUNCT
inlawrev-27132	142	1	act	act	NOUN
inlawrev-27132	142	2	of	of	ADP
inlawrev-27132	142	3	apr	apr	PROPN
inlawrev-27132	142	4	.	.	PROPN
inlawrev-27132	142	5	8	8	NUM
inlawrev-27132	142	6	,	,	PUNCT
inlawrev-27132	142	7	2021	2021	NUM
inlawrev-27132	142	8	,	,	PUNCT
inlawrev-27132	142	9	pub	pub	NOUN
inlawrev-27132	142	10	.	.	PUNCT
inlawrev-27132	143	1	l.	l.	PROPN
inlawrev-27132	143	2	no	no	INTJ
inlawrev-27132	143	3	.	.	PROPN
inlawrev-27132	144	1	38	38	NUM
inlawrev-27132	144	2	-	-	SYM
inlawrev-27132	144	3	2021	2021	NUM
inlawrev-27132	144	4	,	,	PUNCT
inlawrev-27132	144	5	§	§	PROPN
inlawrev-27132	144	6	112	112	NUM
inlawrev-27132	144	7	,	,	PUNCT
inlawrev-27132	144	8	2021	2021	NUM
inlawrev-27132	144	9	ind	ind	NOUN
inlawrev-27132	144	10	.	.	PUNCT
inlawrev-27132	145	1	acts	act	VERB
inlawrev-27132	145	2	297	297	NUM
inlawrev-27132	145	3	,	,	PUNCT
inlawrev-27132	145	4	440	440	NUM
inlawrev-27132	145	5	-	-	SYM
inlawrev-27132	145	6	42	42	NUM
inlawrev-27132	145	7	.	.	PUNCT
inlawrev-27132	146	1	50	50	NUM
inlawrev-27132	146	2	.	.	PUNCT
inlawrev-27132	147	1	i	i	PRON
inlawrev-27132	147	2	d.	d.	PROPN
inlawrev-27132	147	3	51	51	NUM
inlawrev-27132	147	4	.	.	PUNCT
inlawrev-27132	147	5	act	act	PROPN
inlawrev-27132	147	6	of	of	ADP
inlawrev-27132	147	7	apr	apr	PROPN
inlawrev-27132	147	8	.	.	PROPN
inlawrev-27132	147	9	29	29	NUM
inlawrev-27132	147	10	,	,	PUNCT
inlawrev-27132	147	11	2021	2021	NUM
inlawrev-27132	147	12	,	,	PUNCT
inlawrev-27132	147	13	pub	pub	NOUN
inlawrev-27132	147	14	.	.	PUNCT
inlawrev-27132	148	1	l.	l.	PROPN
inlawrev-27132	148	2	no	no	INTJ
inlawrev-27132	148	3	.	.	PROPN
inlawrev-27132	149	1	159	159	NUM
inlawrev-27132	149	2	-	-	SYM
inlawrev-27132	149	3	2021	2021	NUM
inlawrev-27132	149	4	,	,	PUNCT
inlawrev-27132	149	5	§	§	PROPN
inlawrev-27132	149	6	4	4	NUM
inlawrev-27132	149	7	,	,	PUNCT
inlawrev-27132	149	8	2021	2021	NUM
inlawrev-27132	149	9	ind	ind	NOUN
inlawrev-27132	149	10	.	.	PUNCT
inlawrev-27132	150	1	acts	act	VERB
inlawrev-27132	150	2	1630	1630	NUM
inlawrev-27132	150	3	,	,	PUNCT
inlawrev-27132	150	4	1634	1634	NUM
inlawrev-27132	150	5	-	-	SYM
inlawrev-27132	150	6	36	36	NUM
inlawrev-27132	150	7	(	(	PUNCT
inlawrev-27132	150	8	codified	codify	VERB
inlawrev-27132	150	9	at	at	ADP
inlawrev-27132	150	10	ind	ind	PROPN
inlawrev-27132	150	11	.	.	PUNCT
inlawrev-27132	151	1	code	code	PROPN
inlawrev-27132	151	2	§	§	PROPN
inlawrev-27132	151	3	6	6	NUM
inlawrev-27132	151	4	-	-	SYM
inlawrev-27132	151	5	2.5	2.5	NUM
inlawrev-27132	151	6	-	-	PUNCT
inlawrev-27132	151	7	5	5	NUM
inlawrev-27132	151	8	-	-	SYM
inlawrev-27132	151	9	10.5	10.5	NUM
inlawrev-27132	151	10	(	(	PUNCT
inlawrev-27132	151	11	2021	2021	NUM
inlawrev-27132	151	12	)	)	PUNCT
inlawrev-27132	151	13	)	)	PUNCT
inlawrev-27132	151	14	,	,	PUNCT
inlawrev-27132	151	15	effective	effective	ADJ
inlawrev-27132	151	16	may	may	PROPN
inlawrev-27132	151	17	1	1	NUM
inlawrev-27132	151	18	,	,	PUNCT
inlawrev-27132	151	19	2021	2021	NUM
inlawrev-27132	151	20	.	.	PUNCT
inlawrev-27132	152	1	52	52	NUM
inlawrev-27132	152	2	.	.	PUNCT
inlawrev-27132	153	1	i	i	PRON
inlawrev-27132	153	2	d.	d.	PROPN
inlawrev-27132	153	3	53	53	NUM
inlawrev-27132	153	4	.	.	PUNCT
inlawrev-27132	154	1	i	i	PRON
inlawrev-27132	154	2	d.	d.	PROPN
inlawrev-27132	154	3	2022	2022	NUM
inlawrev-27132	154	4	]	]	PUNCT
inlawrev-27132	154	5	tax	tax	NOUN
inlawrev-27132	154	6	law	law	NOUN
inlawrev-27132	154	7	–	–	PUNCT
inlawrev-27132	154	8	state	state	NOUN
inlawrev-27132	154	9	675	675	NUM
inlawrev-27132	154	10	consumption.54	consumption.54	NOUN
inlawrev-27132	154	11	the	the	DET
inlawrev-27132	154	12	power	power	NOUN
inlawrev-27132	154	13	subsidiary	subsidiary	NOUN
inlawrev-27132	154	14	can	can	AUX
inlawrev-27132	154	15	receive	receive	VERB
inlawrev-27132	154	16	a	a	DET
inlawrev-27132	154	17	resale	resale	NOUN
inlawrev-27132	154	18	exemption	exemption	NOUN
inlawrev-27132	154	19	certificate	certificate	NOUN
inlawrev-27132	154	20	from	from	ADP
inlawrev-27132	154	21	a	a	DET
inlawrev-27132	154	22	customer	customer	NOUN
inlawrev-27132	154	23	that	that	PRON
inlawrev-27132	154	24	uses	use	VERB
inlawrev-27132	154	25	the	the	DET
inlawrev-27132	154	26	utility	utility	NOUN
inlawrev-27132	154	27	service	service	NOUN
inlawrev-27132	154	28	in	in	ADP
inlawrev-27132	154	29	,	,	PUNCT
inlawrev-27132	154	30	for	for	ADP
inlawrev-27132	154	31	example	example	NOUN
inlawrev-27132	154	32	,	,	PUNCT
inlawrev-27132	154	33	manufacturing	manufacturing	NOUN
inlawrev-27132	154	34	,	,	PUNCT
inlawrev-27132	154	35	mining	mining	NOUN
inlawrev-27132	154	36	,	,	PUNCT
inlawrev-27132	154	37	production	production	NOUN
inlawrev-27132	154	38	,	,	PUNCT
inlawrev-27132	154	39	processing	processing	NOUN
inlawrev-27132	154	40	,	,	PUNCT
inlawrev-27132	154	41	repairing	repairing	NOUN
inlawrev-27132	154	42	,	,	PUNCT
inlawrev-27132	154	43	refining	refining	NOUN
inlawrev-27132	154	44	,	,	PUNCT
inlawrev-27132	154	45	recycling	recycling	NOUN
inlawrev-27132	154	46	,	,	PUNCT
inlawrev-27132	154	47	oil	oil	NOUN
inlawrev-27132	154	48	extraction	extraction	NOUN
inlawrev-27132	154	49	,	,	PUNCT
inlawrev-27132	154	50	mineral	mineral	NOUN
inlawrev-27132	154	51	extraction	extraction	NOUN
inlawrev-27132	154	52	,	,	PUNCT
inlawrev-27132	154	53	irrigation	irrigation	NOUN
inlawrev-27132	154	54	,	,	PUNCT
inlawrev-27132	154	55	or	or	CCONJ
inlawrev-27132	154	56	agriculture.55	agriculture.55	VERB
inlawrev-27132	154	57	the	the	DET
inlawrev-27132	154	58	ga	ga	PROPN
inlawrev-27132	154	59	amended	amend	VERB
inlawrev-27132	154	60	the	the	DET
inlawrev-27132	154	61	indiana	indiana	PROPN
inlawrev-27132	154	62	code	code	PROPN
inlawrev-27132	154	63	to	to	PART
inlawrev-27132	154	64	provide	provide	VERB
inlawrev-27132	154	65	that	that	PRON
inlawrev-27132	154	66	,	,	PUNCT
inlawrev-27132	154	67	unless	unless	SCONJ
inlawrev-27132	154	68	revoked	revoke	VERB
inlawrev-27132	154	69	,	,	PUNCT
inlawrev-27132	154	70	an	an	DET
inlawrev-27132	154	71	exemption	exemption	NOUN
inlawrev-27132	154	72	certificate	certificate	NOUN
inlawrev-27132	154	73	issued	issue	VERB
inlawrev-27132	154	74	by	by	ADP
inlawrev-27132	154	75	the	the	DET
inlawrev-27132	154	76	department	department	NOUN
inlawrev-27132	154	77	to	to	ADP
inlawrev-27132	154	78	a	a	DET
inlawrev-27132	154	79	power	power	NOUN
inlawrev-27132	154	80	subsidiary	subsidiary	NOUN
inlawrev-27132	154	81	or	or	CCONJ
inlawrev-27132	154	82	public	public	ADJ
inlawrev-27132	154	83	utility	utility	NOUN
inlawrev-27132	154	84	remains	remain	VERB
inlawrev-27132	154	85	valid	valid	ADJ
inlawrev-27132	154	86	regardless	regardless	ADV
inlawrev-27132	154	87	of	of	ADP
inlawrev-27132	154	88	a	a	DET
inlawrev-27132	154	89	one	one	NUM
inlawrev-27132	154	90	-	-	PUNCT
inlawrev-27132	154	91	to	to	ADP
inlawrev-27132	154	92	-	-	PUNCT
inlawrev-27132	154	93	one	one	NUM
inlawrev-27132	154	94	meter	meter	NOUN
inlawrev-27132	154	95	change	change	NOUN
inlawrev-27132	154	96	(	(	PUNCT
inlawrev-27132	154	97	i.e.	i.e.	X
inlawrev-27132	154	98	,	,	PUNCT
inlawrev-27132	154	99	swapping	swap	VERB
inlawrev-27132	154	100	an	an	DET
inlawrev-27132	154	101	old	old	ADJ
inlawrev-27132	154	102	meter	meter	NOUN
inlawrev-27132	154	103	with	with	ADP
inlawrev-27132	154	104	a	a	DET
inlawrev-27132	154	105	new	new	ADJ
inlawrev-27132	154	106	or	or	CCONJ
inlawrev-27132	154	107	different	different	ADJ
inlawrev-27132	154	108	one).5	one).5	NUM
inlawrev-27132	154	109	6	6	NUM
inlawrev-27132	154	110	the	the	DET
inlawrev-27132	154	111	amended	amend	VERB
inlawrev-27132	154	112	provision	provision	NOUN
inlawrev-27132	154	113	also	also	ADV
inlawrev-27132	154	114	provides	provide	VERB
inlawrev-27132	154	115	that	that	SCONJ
inlawrev-27132	154	116	a	a	DET
inlawrev-27132	154	117	power	power	NOUN
inlawrev-27132	154	118	subsidiary	subsidiary	NOUN
inlawrev-27132	154	119	or	or	CCONJ
inlawrev-27132	154	120	public	public	ADJ
inlawrev-27132	154	121	utility	utility	NOUN
inlawrev-27132	154	122	must	must	AUX
inlawrev-27132	154	123	maintain	maintain	VERB
inlawrev-27132	154	124	records	record	NOUN
inlawrev-27132	154	125	sufficient	sufficient	ADJ
inlawrev-27132	154	126	to	to	PART
inlawrev-27132	154	127	document	document	VERB
inlawrev-27132	154	128	this	this	DET
inlawrev-27132	154	129	change.57	change.57	NOUN
inlawrev-27132	154	130	finally	finally	ADV
inlawrev-27132	154	131	,	,	PUNCT
inlawrev-27132	154	132	in	in	ADP
inlawrev-27132	154	133	the	the	DET
inlawrev-27132	154	134	event	event	NOUN
inlawrev-27132	154	135	of	of	ADP
inlawrev-27132	154	136	the	the	DET
inlawrev-27132	154	137	change	change	NOUN
inlawrev-27132	154	138	,	,	PUNCT
inlawrev-27132	154	139	the	the	DET
inlawrev-27132	154	140	provision	provision	NOUN
inlawrev-27132	154	141	permits	permit	VERB
inlawrev-27132	154	142	the	the	DET
inlawrev-27132	154	143	merchant	merchant	NOUN
inlawrev-27132	154	144	to	to	PART
inlawrev-27132	154	145	request	request	VERB
inlawrev-27132	154	146	that	that	SCONJ
inlawrev-27132	154	147	the	the	DET
inlawrev-27132	154	148	department	department	NOUN
inlawrev-27132	154	149	reissue	reissue	VERB
inlawrev-27132	154	150	an	an	DET
inlawrev-27132	154	151	exemption	exemption	NOUN
inlawrev-27132	154	152	certificate	certificate	NOUN
inlawrev-27132	154	153	with	with	ADP
inlawrev-27132	154	154	a	a	DET
inlawrev-27132	154	155	new	new	ADJ
inlawrev-27132	154	156	meter	meter	NOUN
inlawrev-27132	154	157	number.58	number.58	NOUN
inlawrev-27132	154	158	the	the	DET
inlawrev-27132	154	159	ga	ga	PROPN
inlawrev-27132	154	160	created	create	VERB
inlawrev-27132	154	161	a	a	DET
inlawrev-27132	154	162	new	new	ADJ
inlawrev-27132	154	163	exemption	exemption	NOUN
inlawrev-27132	154	164	for	for	ADP
inlawrev-27132	154	165	a	a	DET
inlawrev-27132	154	166	contractor	contractor	NOUN
inlawrev-27132	154	167	who	who	PRON
inlawrev-27132	154	168	purchases	purchase	VERB
inlawrev-27132	154	169	public	public	ADJ
inlawrev-27132	154	170	safety	safety	NOUN
inlawrev-27132	154	171	equipment	equipment	NOUN
inlawrev-27132	154	172	and	and	CCONJ
inlawrev-27132	154	173	materials	material	NOUN
inlawrev-27132	154	174	for	for	ADP
inlawrev-27132	154	175	use	use	NOUN
inlawrev-27132	154	176	predominately	predominately	ADV
inlawrev-27132	154	177	in	in	ADP
inlawrev-27132	154	178	public	public	ADJ
inlawrev-27132	154	179	works	work	NOUN
inlawrev-27132	154	180	construction	construction	NOUN
inlawrev-27132	154	181	or	or	CCONJ
inlawrev-27132	154	182	maintenance.5	maintenance.5	PROPN
inlawrev-27132	154	183	9	9	NUM
inlawrev-27132	154	184	the	the	DET
inlawrev-27132	154	185	provision	provision	NOUN
inlawrev-27132	154	186	defines	define	VERB
inlawrev-27132	154	187	“	"	PUNCT
inlawrev-27132	154	188	public	public	ADJ
inlawrev-27132	154	189	safety	safety	NOUN
inlawrev-27132	154	190	equipment	equipment	NOUN
inlawrev-27132	154	191	and	and	CCONJ
inlawrev-27132	154	192	materials	material	NOUN
inlawrev-27132	154	193	”	"	PUNCT
inlawrev-27132	154	194	as	as	ADV
inlawrev-27132	154	195	well	well	ADV
inlawrev-27132	154	196	as	as	ADP
inlawrev-27132	154	197	providing	provide	VERB
inlawrev-27132	154	198	examples	example	NOUN
inlawrev-27132	154	199	of	of	ADP
inlawrev-27132	154	200	items	item	NOUN
inlawrev-27132	154	201	that	that	PRON
inlawrev-27132	154	202	meet	meet	VERB
inlawrev-27132	154	203	the	the	DET
inlawrev-27132	154	204	definition	definition	NOUN
inlawrev-27132	154	205	(	(	PUNCT
inlawrev-27132	154	206	e.g.	e.g.	ADV
inlawrev-27132	154	207	,	,	PUNCT
inlawrev-27132	154	208	barrels	barrel	NOUN
inlawrev-27132	154	209	,	,	PUNCT
inlawrev-27132	154	210	barricades	barricade	NOUN
inlawrev-27132	154	211	,	,	PUNCT
inlawrev-27132	154	212	temporary	temporary	ADJ
inlawrev-27132	154	213	pavement	pavement	NOUN
inlawrev-27132	154	214	markings	marking	NOUN
inlawrev-27132	154	215	,	,	PUNCT
inlawrev-27132	154	216	cones	cone	NOUN
inlawrev-27132	154	217	,	,	PUNCT
inlawrev-27132	154	218	rumble	rumble	ADJ
inlawrev-27132	154	219	strips	strip	NOUN
inlawrev-27132	154	220	,	,	PUNCT
inlawrev-27132	154	221	and	and	CCONJ
inlawrev-27132	154	222	materials	material	NOUN
inlawrev-27132	154	223	used	use	VERB
inlawrev-27132	154	224	to	to	PART
inlawrev-27132	154	225	construct	construct	VERB
inlawrev-27132	154	226	temporary	temporary	ADJ
inlawrev-27132	154	227	traffic	traffic	NOUN
inlawrev-27132	154	228	lanes	lane	NOUN
inlawrev-27132	154	229	,	,	PUNCT
inlawrev-27132	154	230	roads	road	NOUN
inlawrev-27132	154	231	,	,	PUNCT
inlawrev-27132	154	232	and	and	CCONJ
inlawrev-27132	154	233	bridges	bridge	NOUN
inlawrev-27132	154	234	)	)	PUNCT
inlawrev-27132	154	235	and	and	CCONJ
inlawrev-27132	154	236	those	those	PRON
inlawrev-27132	154	237	that	that	PRON
inlawrev-27132	154	238	do	do	AUX
inlawrev-27132	154	239	not	not	PART
inlawrev-27132	154	240	(	(	PUNCT
inlawrev-27132	154	241	e.g.	e.g.	ADV
inlawrev-27132	154	242	,	,	PUNCT
inlawrev-27132	154	243	hard	hard	ADJ
inlawrev-27132	154	244	hats	hat	NOUN
inlawrev-27132	154	245	,	,	PUNCT
inlawrev-27132	154	246	safety	safety	NOUN
inlawrev-27132	154	247	glasses	glass	NOUN
inlawrev-27132	154	248	,	,	PUNCT
inlawrev-27132	154	249	safety	safety	NOUN
inlawrev-27132	154	250	vests	vest	NOUN
inlawrev-27132	154	251	,	,	PUNCT
inlawrev-27132	154	252	pest	pest	VERB
inlawrev-27132	154	253	control	control	NOUN
inlawrev-27132	154	254	,	,	PUNCT
inlawrev-27132	154	255	and	and	CCONJ
inlawrev-27132	154	256	other	other	ADJ
inlawrev-27132	154	257	personal	personal	ADJ
inlawrev-27132	154	258	protective	protective	ADJ
inlawrev-27132	154	259	equipment).60	equipment).60	PROPN
inlawrev-27132	154	260	the	the	DET
inlawrev-27132	154	261	ga	ga	PROPN
inlawrev-27132	154	262	eliminated	eliminate	VERB
inlawrev-27132	154	263	a	a	DET
inlawrev-27132	154	264	requirement	requirement	NOUN
inlawrev-27132	154	265	for	for	ADP
inlawrev-27132	154	266	some	some	DET
inlawrev-27132	154	267	taxpayers	taxpayer	NOUN
inlawrev-27132	154	268	paying	pay	VERB
inlawrev-27132	154	269	sales	sale	NOUN
inlawrev-27132	154	270	and	and	CCONJ
inlawrev-27132	154	271	use	use	VERB
inlawrev-27132	154	272	taxes	taxis	NOUN
inlawrev-27132	154	273	.	.	PUNCT
inlawrev-27132	155	1	previously	previously	ADV
inlawrev-27132	155	2	,	,	PUNCT
inlawrev-27132	155	3	the	the	DET
inlawrev-27132	155	4	indiana	indiana	PROPN
inlawrev-27132	155	5	code	code	PROPN
inlawrev-27132	155	6	provided	provide	VERB
inlawrev-27132	155	7	that	that	SCONJ
inlawrev-27132	155	8	,	,	PUNCT
inlawrev-27132	155	9	if	if	SCONJ
inlawrev-27132	155	10	the	the	DET
inlawrev-27132	155	11	department	department	NOUN
inlawrev-27132	155	12	determined	determine	VERB
inlawrev-27132	155	13	that	that	SCONJ
inlawrev-27132	155	14	a	a	DET
inlawrev-27132	155	15	taxpayer	taxpayer	NOUN
inlawrev-27132	155	16	’s	’s	PART
inlawrev-27132	155	17	estimated	estimate	VERB
inlawrev-27132	155	18	monthly	monthly	ADJ
inlawrev-27132	155	19	gross	gross	ADJ
inlawrev-27132	155	20	sales	sale	NOUN
inlawrev-27132	155	21	and	and	CCONJ
inlawrev-27132	155	22	use	use	VERB
inlawrev-27132	155	23	tax	tax	NOUN
inlawrev-27132	155	24	liability	liability	NOUN
inlawrev-27132	155	25	for	for	ADP
inlawrev-27132	155	26	the	the	DET
inlawrev-27132	155	27	current	current	ADJ
inlawrev-27132	155	28	year	year	NOUN
inlawrev-27132	155	29	or	or	CCONJ
inlawrev-27132	155	30	its	its	PRON
inlawrev-27132	155	31	average	average	ADJ
inlawrev-27132	155	32	monthly	monthly	ADJ
inlawrev-27132	155	33	gross	gross	ADJ
inlawrev-27132	155	34	sales	sale	NOUN
inlawrev-27132	155	35	and	and	CCONJ
inlawrev-27132	155	36	use	use	VERB
inlawrev-27132	155	37	tax	tax	NOUN
inlawrev-27132	155	38	liability	liability	NOUN
inlawrev-27132	155	39	for	for	ADP
inlawrev-27132	155	40	the	the	DET
inlawrev-27132	155	41	preceding	precede	VERB
inlawrev-27132	155	42	year	year	NOUN
inlawrev-27132	155	43	exceeded	exceed	VERB
inlawrev-27132	155	44	$	$	SYM
inlawrev-27132	155	45	5,000	5,000	NUM
inlawrev-27132	155	46	,	,	PUNCT
inlawrev-27132	155	47	the	the	DET
inlawrev-27132	155	48	taxpayer	taxpayer	NOUN
inlawrev-27132	155	49	must	must	AUX
inlawrev-27132	155	50	pay	pay	VERB
inlawrev-27132	155	51	the	the	DET
inlawrev-27132	155	52	monthly	monthly	ADJ
inlawrev-27132	155	53	gross	gross	ADJ
inlawrev-27132	155	54	sales	sale	NOUN
inlawrev-27132	155	55	and	and	CCONJ
inlawrev-27132	155	56	use	use	VERB
inlawrev-27132	155	57	taxes	taxis	NOUN
inlawrev-27132	155	58	due	due	ADJ
inlawrev-27132	155	59	by	by	ADP
inlawrev-27132	155	60	electronic	electronic	ADJ
inlawrev-27132	155	61	funds	fund	NOUN
inlawrev-27132	155	62	transfer	transfer	NOUN
inlawrev-27132	155	63	or	or	CCONJ
inlawrev-27132	155	64	by	by	ADP
inlawrev-27132	155	65	delivering	deliver	VERB
inlawrev-27132	155	66	the	the	DET
inlawrev-27132	155	67	payment	payment	NOUN
inlawrev-27132	155	68	to	to	ADP
inlawrev-27132	155	69	the	the	DET
inlawrev-27132	155	70	department	department	NOUN
inlawrev-27132	155	71	in	in	ADP
inlawrev-27132	155	72	person	person	NOUN
inlawrev-27132	155	73	or	or	CCONJ
inlawrev-27132	155	74	by	by	ADP
inlawrev-27132	155	75	overnight	overnight	ADJ
inlawrev-27132	155	76	courier	courier	NOUN
inlawrev-27132	155	77	in	in	ADP
inlawrev-27132	155	78	the	the	DET
inlawrev-27132	155	79	form	form	NOUN
inlawrev-27132	155	80	of	of	ADP
inlawrev-27132	155	81	cashier	cashier	NOUN
inlawrev-27132	155	82	’s	’s	PART
inlawrev-27132	155	83	check	check	NOUN
inlawrev-27132	155	84	,	,	PUNCT
inlawrev-27132	155	85	certified	certified	ADJ
inlawrev-27132	155	86	check	check	NOUN
inlawrev-27132	155	87	,	,	PUNCT
inlawrev-27132	155	88	or	or	CCONJ
inlawrev-27132	155	89	money	money	NOUN
inlawrev-27132	155	90	order.61	order.61	NOUN
inlawrev-27132	155	91	the	the	DET
inlawrev-27132	155	92	ga	ga	PROPN
inlawrev-27132	155	93	eliminated	eliminate	VERB
inlawrev-27132	155	94	this	this	DET
inlawrev-27132	155	95	requirement.62	requirement.62	NOUN
inlawrev-27132	155	96	the	the	DET
inlawrev-27132	155	97	ga	ga	PROPN
inlawrev-27132	155	98	ended	end	VERB
inlawrev-27132	155	99	its	its	PRON
inlawrev-27132	155	100	work	work	NOUN
inlawrev-27132	155	101	on	on	ADP
inlawrev-27132	155	102	sales	sale	NOUN
inlawrev-27132	155	103	and	and	CCONJ
inlawrev-27132	155	104	use	use	VERB
inlawrev-27132	155	105	taxes	taxis	NOUN
inlawrev-27132	155	106	by	by	ADP
inlawrev-27132	155	107	making	make	VERB
inlawrev-27132	155	108	a	a	DET
inlawrev-27132	155	109	few	few	ADJ
inlawrev-27132	155	110	technical	technical	ADJ
inlawrev-27132	155	111	corrections	correction	NOUN
inlawrev-27132	155	112	,	,	PUNCT
inlawrev-27132	155	113	clarifications	clarification	NOUN
inlawrev-27132	155	114	,	,	PUNCT
inlawrev-27132	155	115	and	and	CCONJ
inlawrev-27132	155	116	minor	minor	ADJ
inlawrev-27132	155	117	alterations	alteration	NOUN
inlawrev-27132	155	118	that	that	PRON
inlawrev-27132	155	119	included	include	VERB
inlawrev-27132	155	120	the	the	DET
inlawrev-27132	155	121	following	following	NOUN
inlawrev-27132	155	122	:	:	PUNCT
inlawrev-27132	155	123	•	•	ADP
inlawrev-27132	155	124	replacing	replace	VERB
inlawrev-27132	155	125	the	the	DET
inlawrev-27132	155	126	word	word	NOUN
inlawrev-27132	155	127	“	"	PUNCT
inlawrev-27132	155	128	changes	change	NOUN
inlawrev-27132	155	129	”	"	PUNCT
inlawrev-27132	155	130	with	with	ADP
inlawrev-27132	155	131	“	"	PUNCT
inlawrev-27132	155	132	charges	charge	NOUN
inlawrev-27132	155	133	”	"	PUNCT
inlawrev-27132	155	134	in	in	ADP
inlawrev-27132	155	135	the	the	DET
inlawrev-27132	155	136	definition	definition	NOUN
inlawrev-27132	155	137	of	of	ADP
inlawrev-27132	155	138	“	"	PUNCT
inlawrev-27132	155	139	gross	gross	ADJ
inlawrev-27132	155	140	retail	retail	NOUN
inlawrev-27132	155	141	income”.63	income”.63	PUNCT
inlawrev-27132	155	142	•	•	NOUN
inlawrev-27132	155	143	with	with	ADP
inlawrev-27132	155	144	regard	regard	NOUN
inlawrev-27132	155	145	to	to	ADP
inlawrev-27132	155	146	transactions	transaction	NOUN
inlawrev-27132	155	147	for	for	ADP
inlawrev-27132	155	148	consumable	consumable	ADJ
inlawrev-27132	155	149	materials	material	NOUN
inlawrev-27132	155	150	,	,	PUNCT
inlawrev-27132	155	151	vapor	vapor	NOUN
inlawrev-27132	155	152	products	product	NOUN
inlawrev-27132	155	153	,	,	PUNCT
inlawrev-27132	155	154	54	54	NUM
inlawrev-27132	155	155	.	.	PUNCT
inlawrev-27132	156	1	see	see	VERB
inlawrev-27132	156	2	ind	ind	PROPN
inlawrev-27132	156	3	.	.	PUNCT
inlawrev-27132	157	1	code	code	PROPN
inlawrev-27132	157	2	§	§	PROPN
inlawrev-27132	157	3	6	6	NUM
inlawrev-27132	157	4	-	-	SYM
inlawrev-27132	157	5	2.5	2.5	NUM
inlawrev-27132	157	6	-	-	PUNCT
inlawrev-27132	157	7	4	4	NUM
inlawrev-27132	157	8	-	-	NUM
inlawrev-27132	157	9	5(b	5(b	NUM
inlawrev-27132	157	10	)	)	PUNCT
inlawrev-27132	157	11	(	(	PUNCT
inlawrev-27132	157	12	2021	2021	NUM
inlawrev-27132	157	13	)	)	PUNCT
inlawrev-27132	157	14	.	.	PUNCT
inlawrev-27132	158	1	55	55	NUM
inlawrev-27132	158	2	.	.	PUNCT
inlawrev-27132	158	3	see	see	VERB
inlawrev-27132	158	4	i	i	PRON
inlawrev-27132	158	5	d.	d.	PROPN
inlawrev-27132	158	6	§	§	PROPN
inlawrev-27132	158	7	6	6	NUM
inlawrev-27132	158	8	-	-	SYM
inlawrev-27132	158	9	2.5	2.5	NUM
inlawrev-27132	158	10	-	-	PUNCT
inlawrev-27132	158	11	4	4	NUM
inlawrev-27132	158	12	-	-	PUNCT
inlawrev-27132	158	13	5(c)(1)(3	5(c)(1)(3	NOUN
inlawrev-27132	158	14	)	)	PUNCT
inlawrev-27132	158	15	.	.	PUNCT
inlawrev-27132	159	1	56	56	NUM
inlawrev-27132	159	2	.	.	X
inlawrev-27132	159	3	act	act	NOUN
inlawrev-27132	159	4	of	of	ADP
inlawrev-27132	159	5	apr	apr	PROPN
inlawrev-27132	159	6	.	.	PROPN
inlawrev-27132	159	7	29	29	NUM
inlawrev-27132	159	8	,	,	PUNCT
inlawrev-27132	159	9	2021	2021	NUM
inlawrev-27132	159	10	,	,	PUNCT
inlawrev-27132	159	11	pub	pub	NOUN
inlawrev-27132	159	12	.	.	PUNCT
inlawrev-27132	160	1	law	law	NOUN
inlawrev-27132	160	2	no	no	INTJ
inlawrev-27132	160	3	.	.	NOUN
inlawrev-27132	161	1	159	159	NUM
inlawrev-27132	161	2	-	-	SYM
inlawrev-27132	161	3	2021	2021	NUM
inlawrev-27132	161	4	,	,	PUNCT
inlawrev-27132	161	5	§	§	PROPN
inlawrev-27132	161	6	7	7	NUM
inlawrev-27132	161	7	,	,	PUNCT
inlawrev-27132	161	8	2021	2021	NUM
inlawrev-27132	161	9	ind	ind	NOUN
inlawrev-27132	161	10	.	.	PUNCT
inlawrev-27132	162	1	acts	act	VERB
inlawrev-27132	162	2	1630	1630	NUM
inlawrev-27132	162	3	,	,	PUNCT
inlawrev-27132	162	4	1638	1638	NUM
inlawrev-27132	162	5	-	-	SYM
inlawrev-27132	162	6	40	40	NUM
inlawrev-27132	162	7	(	(	PUNCT
inlawrev-27132	162	8	codified	codify	VERB
inlawrev-27132	162	9	as	as	SCONJ
inlawrev-27132	162	10	amended	amend	VERB
inlawrev-27132	162	11	at	at	ADP
inlawrev-27132	162	12	ind	ind	PROPN
inlawrev-27132	162	13	.	.	PUNCT
inlawrev-27132	163	1	code	code	PROPN
inlawrev-27132	163	2	§	§	PROPN
inlawrev-27132	163	3	6	6	NUM
inlawrev-27132	163	4	-	-	SYM
inlawrev-27132	163	5	2.5	2.5	NUM
inlawrev-27132	163	6	-	-	PUNCT
inlawrev-27132	163	7	8	8	NUM
inlawrev-27132	163	8	-	-	SYM
inlawrev-27132	163	9	8	8	NUM
inlawrev-27132	163	10	(	(	PUNCT
inlawrev-27132	163	11	2021	2021	NUM
inlawrev-27132	163	12	)	)	PUNCT
inlawrev-27132	163	13	)	)	PUNCT
inlawrev-27132	163	14	,	,	PUNCT
inlawrev-27132	163	15	effective	effective	ADJ
inlawrev-27132	163	16	july	july	PROPN
inlawrev-27132	163	17	1	1	NUM
inlawrev-27132	163	18	,	,	PUNCT
inlawrev-27132	163	19	2021	2021	NUM
inlawrev-27132	163	20	.	.	PUNCT
inlawrev-27132	164	1	57	57	NUM
inlawrev-27132	164	2	.	.	PUNCT
inlawrev-27132	165	1	i	i	PRON
inlawrev-27132	165	2	d.	d.	PROPN
inlawrev-27132	165	3	58	58	NUM
inlawrev-27132	165	4	.	.	PUNCT
inlawrev-27132	166	1	i	i	PRON
inlawrev-27132	166	2	d.	d.	PROPN
inlawrev-27132	166	3	59	59	NUM
inlawrev-27132	166	4	.	.	PUNCT
inlawrev-27132	167	1	i	i	PRON
inlawrev-27132	167	2	d.	d.	PROPN
inlawrev-27132	167	3	§	§	PROPN
inlawrev-27132	167	4	5	5	NUM
inlawrev-27132	167	5	,	,	PUNCT
inlawrev-27132	167	6	2021	2021	NUM
inlawrev-27132	167	7	ind	ind	NOUN
inlawrev-27132	167	8	.	.	PUNCT
inlawrev-27132	168	1	acts	act	VERB
inlawrev-27132	168	2	at	at	ADP
inlawrev-27132	168	3	1635	1635	NUM
inlawrev-27132	168	4	-	-	SYM
inlawrev-27132	168	5	36	36	NUM
inlawrev-27132	168	6	(	(	PUNCT
inlawrev-27132	168	7	codified	codify	VERB
inlawrev-27132	168	8	at	at	ADP
inlawrev-27132	168	9	ind	ind	PROPN
inlawrev-27132	168	10	.	.	PUNCT
inlawrev-27132	169	1	code	code	PROPN
inlawrev-27132	169	2	§	§	PROPN
inlawrev-27132	169	3	6	6	NUM
inlawrev-27132	169	4	-	-	SYM
inlawrev-27132	169	5	2.5	2.5	NUM
inlawrev-27132	169	6	-	-	PUNCT
inlawrev-27132	169	7	5	5	NUM
inlawrev-27132	169	8	-	-	SYM
inlawrev-27132	169	9	55	55	NUM
inlawrev-27132	169	10	(	(	PUNCT
inlawrev-27132	169	11	2021	2021	NUM
inlawrev-27132	169	12	)	)	PUNCT
inlawrev-27132	169	13	)	)	PUNCT
inlawrev-27132	169	14	.	.	PUNCT
inlawrev-27132	170	1	60	60	NUM
inlawrev-27132	170	2	.	.	PUNCT
inlawrev-27132	171	1	i	i	PRON
inlawrev-27132	171	2	d.	d.	PROPN
inlawrev-27132	171	3	61	61	NUM
inlawrev-27132	171	4	.	.	PUNCT
inlawrev-27132	172	1	see	see	VERB
inlawrev-27132	172	2	ind	ind	PROPN
inlawrev-27132	172	3	.	.	PUNCT
inlawrev-27132	173	1	code	code	PROPN
inlawrev-27132	173	2	§	§	PROPN
inlawrev-27132	173	3	6	6	NUM
inlawrev-27132	173	4	-	-	SYM
inlawrev-27132	173	5	2.5	2.5	NUM
inlawrev-27132	173	6	-	-	PUNCT
inlawrev-27132	173	7	6	6	NUM
inlawrev-27132	173	8	-	-	PUNCT
inlawrev-27132	173	9	1(e	1(e	NUM
inlawrev-27132	173	10	)	)	PUNCT
inlawrev-27132	173	11	(	(	PUNCT
inlawrev-27132	173	12	2020	2020	NUM
inlawrev-27132	173	13	)	)	PUNCT
inlawrev-27132	173	14	.	.	PUNCT
inlawrev-27132	174	1	62	62	NUM
inlawrev-27132	174	2	.	.	PUNCT
inlawrev-27132	175	1	act	act	NOUN
inlawrev-27132	175	2	of	of	ADP
inlawrev-27132	175	3	apr	apr	PROPN
inlawrev-27132	175	4	.	.	PROPN
inlawrev-27132	175	5	29	29	NUM
inlawrev-27132	175	6	,	,	PUNCT
inlawrev-27132	175	7	2021	2021	NUM
inlawrev-27132	175	8	,	,	PUNCT
inlawrev-27132	175	9	pub	pub	NOUN
inlawrev-27132	175	10	.	.	PUNCT
inlawrev-27132	176	1	l.	l.	PROPN
inlawrev-27132	176	2	no	no	INTJ
inlawrev-27132	176	3	.	.	PROPN
inlawrev-27132	177	1	159	159	NUM
inlawrev-27132	177	2	-	-	SYM
inlawrev-27132	177	3	2021	2021	NUM
inlawrev-27132	177	4	,	,	PUNCT
inlawrev-27132	177	5	§	§	PROPN
inlawrev-27132	177	6	6	6	NUM
inlawrev-27132	177	7	,	,	PUNCT
inlawrev-27132	177	8	2021	2021	NUM
inlawrev-27132	177	9	ind	ind	NOUN
inlawrev-27132	177	10	.	.	PUNCT
inlawrev-27132	178	1	acts	act	VERB
inlawrev-27132	178	2	1630	1630	NUM
inlawrev-27132	178	3	,	,	PUNCT
inlawrev-27132	178	4	1636	1636	NUM
inlawrev-27132	178	5	-	-	SYM
inlawrev-27132	178	6	37	37	NUM
inlawrev-27132	178	7	(	(	PUNCT
inlawrev-27132	178	8	codified	codify	VERB
inlawrev-27132	178	9	as	as	SCONJ
inlawrev-27132	178	10	amended	amend	VERB
inlawrev-27132	178	11	at	at	ADP
inlawrev-27132	178	12	ind	ind	PROPN
inlawrev-27132	178	13	.	.	PUNCT
inlawrev-27132	179	1	code	code	PROPN
inlawrev-27132	179	2	§	§	PROPN
inlawrev-27132	179	3	6	6	NUM
inlawrev-27132	179	4	-	-	SYM
inlawrev-27132	179	5	2.5	2.5	NUM
inlawrev-27132	179	6	-	-	PUNCT
inlawrev-27132	179	7	6	6	NUM
inlawrev-27132	179	8	-	-	SYM
inlawrev-27132	179	9	1	1	NUM
inlawrev-27132	179	10	(	(	PUNCT
inlawrev-27132	179	11	2021	2021	NUM
inlawrev-27132	179	12	)	)	PUNCT
inlawrev-27132	179	13	)	)	PUNCT
inlawrev-27132	179	14	.	.	PUNCT
inlawrev-27132	180	1	63	63	NUM
inlawrev-27132	180	2	.	.	PUNCT
inlawrev-27132	181	1	i	i	PRON
inlawrev-27132	181	2	d.	d.	PROPN
inlawrev-27132	181	3	§	§	PROPN
inlawrev-27132	181	4	3	3	NUM
inlawrev-27132	181	5	,	,	PUNCT
inlawrev-27132	181	6	2021	2021	NUM
inlawrev-27132	181	7	ind	ind	NOUN
inlawrev-27132	181	8	.	.	PUNCT
inlawrev-27132	181	9	acts	act	VERB
inlawrev-27132	181	10	at	at	ADP
inlawrev-27132	181	11	1634	1634	NUM
inlawrev-27132	181	12	(	(	PUNCT
inlawrev-27132	181	13	codified	codify	VERB
inlawrev-27132	181	14	as	as	SCONJ
inlawrev-27132	181	15	amended	amend	VERB
inlawrev-27132	181	16	at	at	ADP
inlawrev-27132	181	17	ind	ind	PROPN
inlawrev-27132	181	18	.	.	PUNCT
inlawrev-27132	182	1	code	code	PROPN
inlawrev-27132	182	2	§	§	PROPN
inlawrev-27132	182	3	6	6	NUM
inlawrev-27132	182	4	-	-	SYM
inlawrev-27132	182	5	2.5	2.5	NUM
inlawrev-27132	182	6	-	-	PUNCT
inlawrev-27132	182	7	1	1	NUM
inlawrev-27132	182	8	-	-	PUNCT
inlawrev-27132	182	9	5(d)(2	5(d)(2	NUM
inlawrev-27132	182	10	)	)	PUNCT
inlawrev-27132	182	11	(	(	PUNCT
inlawrev-27132	182	12	2021	2021	NUM
inlawrev-27132	182	13	)	)	PUNCT
inlawrev-27132	182	14	)	)	PUNCT
inlawrev-27132	182	15	.	.	PUNCT
inlawrev-27132	183	1	676	676	NUM
inlawrev-27132	183	2	indiana	indiana	PROPN
inlawrev-27132	183	3	law	law	PROPN
inlawrev-27132	183	4	review	review	NOUN
inlawrev-27132	183	5	[	[	X
inlawrev-27132	183	6	vol	vol	NOUN
inlawrev-27132	183	7	.	.	PUNCT
inlawrev-27132	183	8	55:669	55:669	NUM
inlawrev-27132	183	9	and	and	CCONJ
inlawrev-27132	183	10	closed	closed	ADJ
inlawrev-27132	183	11	-	-	PUNCT
inlawrev-27132	183	12	system	system	NOUN
inlawrev-27132	183	13	cartridges	cartridge	NOUN
inlawrev-27132	183	14	,	,	PUNCT
inlawrev-27132	183	15	clarifying	clarify	VERB
inlawrev-27132	183	16	that	that	SCONJ
inlawrev-27132	183	17	the	the	DET
inlawrev-27132	183	18	gross	gross	ADJ
inlawrev-27132	183	19	retail	retail	ADJ
inlawrev-27132	183	20	income	income	NOUN
inlawrev-27132	183	21	includes	include	VERB
inlawrev-27132	183	22	the	the	DET
inlawrev-27132	183	23	closed	closed	ADJ
inlawrev-27132	183	24	-	-	PUNCT
inlawrev-27132	183	25	system	system	NOUN
inlawrev-27132	183	26	cartridge	cartridge	NOUN
inlawrev-27132	183	27	tax	tax	NOUN
inlawrev-27132	183	28	or	or	CCONJ
inlawrev-27132	183	29	the	the	DET
inlawrev-27132	183	30	electronic	electronic	ADJ
inlawrev-27132	183	31	cigarette	cigarette	NOUN
inlawrev-27132	183	32	tax.6	tax.6	PROPN
inlawrev-27132	183	33	4	4	NUM
inlawrev-27132	183	34	•	•	NOUN
inlawrev-27132	183	35	providing	provide	VERB
inlawrev-27132	183	36	that	that	SCONJ
inlawrev-27132	183	37	any	any	DET
inlawrev-27132	183	38	person	person	NOUN
inlawrev-27132	183	39	who	who	PRON
inlawrev-27132	183	40	removes	remove	VERB
inlawrev-27132	183	41	,	,	PUNCT
inlawrev-27132	183	42	alters	alter	VERB
inlawrev-27132	183	43	,	,	PUNCT
inlawrev-27132	183	44	defaces	deface	NOUN
inlawrev-27132	183	45	,	,	PUNCT
inlawrev-27132	183	46	or	or	CCONJ
inlawrev-27132	183	47	covers	cover	VERB
inlawrev-27132	183	48	a	a	DET
inlawrev-27132	183	49	sign	sign	NOUN
inlawrev-27132	183	50	posted	post	VERB
inlawrev-27132	183	51	by	by	ADP
inlawrev-27132	183	52	the	the	DET
inlawrev-27132	183	53	department	department	NOUN
inlawrev-27132	183	54	that	that	PRON
inlawrev-27132	183	55	states	state	VERB
inlawrev-27132	183	56	no	no	DET
inlawrev-27132	183	57	retail	retail	ADJ
inlawrev-27132	183	58	transactions	transaction	NOUN
inlawrev-27132	183	59	or	or	CCONJ
inlawrev-27132	183	60	sales	sale	NOUN
inlawrev-27132	183	61	can	can	AUX
inlawrev-27132	183	62	be	be	AUX
inlawrev-27132	183	63	made	make	VERB
inlawrev-27132	183	64	at	at	ADP
inlawrev-27132	183	65	a	a	DET
inlawrev-27132	183	66	retail	retail	ADJ
inlawrev-27132	183	67	merchant	merchant	NOUN
inlawrev-27132	183	68	’s	’s	PART
inlawrev-27132	183	69	location	location	NOUN
inlawrev-27132	183	70	now	now	ADV
inlawrev-27132	183	71	commits	commit	VERB
inlawrev-27132	183	72	a	a	DET
inlawrev-27132	183	73	class	class	NOUN
inlawrev-27132	183	74	c	c	NOUN
inlawrev-27132	183	75	infraction	infraction	NOUN
inlawrev-27132	183	76	rather	rather	ADV
inlawrev-27132	183	77	than	than	ADP
inlawrev-27132	183	78	,	,	PUNCT
inlawrev-27132	183	79	as	as	SCONJ
inlawrev-27132	183	80	previously	previously	ADV
inlawrev-27132	183	81	mandated	mandate	VERB
inlawrev-27132	183	82	,	,	PUNCT
inlawrev-27132	183	83	the	the	DET
inlawrev-27132	183	84	more	more	ADV
inlawrev-27132	183	85	serious	serious	ADJ
inlawrev-27132	183	86	b	b	NOUN
inlawrev-27132	183	87	misdemeanor.65	misdemeanor.65	NOUN
inlawrev-27132	183	88	•	•	NOUN
inlawrev-27132	183	89	providing	provide	VERB
inlawrev-27132	183	90	that	that	SCONJ
inlawrev-27132	183	91	a	a	DET
inlawrev-27132	183	92	retail	retail	ADJ
inlawrev-27132	183	93	merchant	merchant	NOUN
inlawrev-27132	183	94	failing	fail	VERB
inlawrev-27132	183	95	to	to	PART
inlawrev-27132	183	96	notify	notify	VERB
inlawrev-27132	183	97	the	the	DET
inlawrev-27132	183	98	department	department	NOUN
inlawrev-27132	183	99	that	that	PRON
inlawrev-27132	183	100	a	a	DET
inlawrev-27132	183	101	sign	sign	NOUN
inlawrev-27132	183	102	it	it	PRON
inlawrev-27132	183	103	posted	post	VERB
inlawrev-27132	183	104	has	have	AUX
inlawrev-27132	183	105	been	be	AUX
inlawrev-27132	183	106	removed	remove	VERB
inlawrev-27132	183	107	,	,	PUNCT
inlawrev-27132	183	108	altered	alter	VERB
inlawrev-27132	183	109	,	,	PUNCT
inlawrev-27132	183	110	defaced	deface	VERB
inlawrev-27132	183	111	,	,	PUNCT
inlawrev-27132	183	112	or	or	CCONJ
inlawrev-27132	183	113	covered	cover	VERB
inlawrev-27132	183	114	now	now	ADV
inlawrev-27132	183	115	commits	commit	VERB
inlawrev-27132	183	116	a	a	DET
inlawrev-27132	183	117	class	class	NOUN
inlawrev-27132	183	118	b	b	NOUN
inlawrev-27132	183	119	infraction	infraction	NOUN
inlawrev-27132	183	120	rather	rather	ADV
inlawrev-27132	183	121	than	than	ADP
inlawrev-27132	183	122	,	,	PUNCT
inlawrev-27132	183	123	as	as	SCONJ
inlawrev-27132	183	124	previously	previously	ADV
inlawrev-27132	183	125	mandated	mandate	VERB
inlawrev-27132	183	126	,	,	PUNCT
inlawrev-27132	183	127	the	the	DET
inlawrev-27132	183	128	more	more	ADV
inlawrev-27132	183	129	serious	serious	ADJ
inlawrev-27132	183	130	class	class	NOUN
inlawrev-27132	183	131	b	b	PROPN
inlawrev-27132	183	132	misdemeanor.66	misdemeanor.66	PROPN
inlawrev-27132	183	133	c.	c.	PROPN
inlawrev-27132	183	134	state	state	PROPN
inlawrev-27132	183	135	income	income	NOUN
inlawrev-27132	183	136	taxes	taxis	NOUN
inlawrev-27132	183	137	since	since	SCONJ
inlawrev-27132	183	138	indiana	indiana	PROPN
inlawrev-27132	183	139	is	be	AUX
inlawrev-27132	183	140	a	a	DET
inlawrev-27132	183	141	static	static	ADJ
inlawrev-27132	183	142	-	-	PUNCT
inlawrev-27132	183	143	conformity	conformity	NOUN
inlawrev-27132	183	144	state	state	NOUN
inlawrev-27132	183	145	,	,	PUNCT
inlawrev-27132	183	146	conforming	conform	VERB
inlawrev-27132	183	147	its	its	PRON
inlawrev-27132	183	148	tax	tax	NOUN
inlawrev-27132	183	149	code	code	NOUN
inlawrev-27132	183	150	to	to	ADP
inlawrev-27132	183	151	the	the	DET
inlawrev-27132	183	152	irc	irc	NOUN
inlawrev-27132	183	153	as	as	ADP
inlawrev-27132	183	154	of	of	ADP
inlawrev-27132	183	155	a	a	DET
inlawrev-27132	183	156	certain	certain	ADJ
inlawrev-27132	183	157	date	date	NOUN
inlawrev-27132	183	158	each	each	DET
inlawrev-27132	183	159	year	year	NOUN
inlawrev-27132	183	160	,	,	PUNCT
inlawrev-27132	183	161	the	the	DET
inlawrev-27132	183	162	ga	ga	PROPN
inlawrev-27132	183	163	performed	perform	VERB
inlawrev-27132	183	164	its	its	PRON
inlawrev-27132	183	165	annual	annual	ADJ
inlawrev-27132	183	166	task	task	NOUN
inlawrev-27132	183	167	of	of	ADP
inlawrev-27132	183	168	updating	update	VERB
inlawrev-27132	183	169	that	that	DET
inlawrev-27132	183	170	date	date	NOUN
inlawrev-27132	183	171	.	.	PUNCT
inlawrev-27132	184	1	effective	effective	ADJ
inlawrev-27132	184	2	january	january	PROPN
inlawrev-27132	184	3	1	1	NUM
inlawrev-27132	184	4	,	,	PUNCT
inlawrev-27132	184	5	2021	2021	NUM
inlawrev-27132	184	6	,	,	PUNCT
inlawrev-27132	184	7	the	the	DET
inlawrev-27132	184	8	ga	ga	PROPN
inlawrev-27132	184	9	updated	update	VERB
inlawrev-27132	184	10	the	the	DET
inlawrev-27132	184	11	definition	definition	NOUN
inlawrev-27132	184	12	of	of	ADP
inlawrev-27132	184	13	the	the	DET
inlawrev-27132	184	14	irc	irc	NOUN
inlawrev-27132	184	15	to	to	PART
inlawrev-27132	184	16	mean	mean	VERB
inlawrev-27132	184	17	the	the	DET
inlawrev-27132	184	18	code	code	NOUN
inlawrev-27132	184	19	in	in	ADP
inlawrev-27132	184	20	effect	effect	NOUN
inlawrev-27132	184	21	on	on	ADP
inlawrev-27132	184	22	march	march	PROPN
inlawrev-27132	184	23	31	31	NUM
inlawrev-27132	184	24	,	,	PUNCT
inlawrev-27132	184	25	2021	2021	NUM
inlawrev-27132	184	26	,	,	PUNCT
inlawrev-27132	184	27	rather	rather	ADV
inlawrev-27132	184	28	than	than	ADP
inlawrev-27132	184	29	the	the	DET
inlawrev-27132	184	30	code	code	NOUN
inlawrev-27132	184	31	in	in	ADP
inlawrev-27132	184	32	effect	effect	NOUN
inlawrev-27132	184	33	on	on	ADP
inlawrev-27132	184	34	january	january	PROPN
inlawrev-27132	184	35	1	1	NUM
inlawrev-27132	184	36	,	,	PUNCT
inlawrev-27132	184	37	2020.67	2020.67	NUM
inlawrev-27132	184	38	it	it	PRON
inlawrev-27132	184	39	also	also	ADV
inlawrev-27132	184	40	incorporated	incorporate	VERB
inlawrev-27132	184	41	the	the	DET
inlawrev-27132	184	42	irs	irs	PROPN
inlawrev-27132	184	43	’s	’s	PART
inlawrev-27132	184	44	treasury	treasury	PROPN
inlawrev-27132	184	45	regulations	regulation	NOUN
inlawrev-27132	184	46	in	in	ADP
inlawrev-27132	184	47	effect	effect	NOUN
inlawrev-27132	184	48	on	on	ADP
inlawrev-27132	184	49	march	march	PROPN
inlawrev-27132	184	50	31	31	NUM
inlawrev-27132	184	51	,	,	PUNCT
inlawrev-27132	184	52	2021	2021	NUM
inlawrev-27132	184	53	,	,	PUNCT
inlawrev-27132	184	54	rather	rather	ADV
inlawrev-27132	184	55	than	than	ADP
inlawrev-27132	184	56	those	those	PRON
inlawrev-27132	184	57	in	in	ADP
inlawrev-27132	184	58	effect	effect	NOUN
inlawrev-27132	184	59	on	on	ADP
inlawrev-27132	184	60	january	january	PROPN
inlawrev-27132	184	61	1	1	NUM
inlawrev-27132	184	62	,	,	PUNCT
inlawrev-27132	184	63	2020.68	2020.68	NUM
inlawrev-27132	184	64	in	in	ADP
inlawrev-27132	184	65	2021	2021	NUM
inlawrev-27132	184	66	,	,	PUNCT
inlawrev-27132	184	67	the	the	DET
inlawrev-27132	184	68	ga	ga	PROPN
inlawrev-27132	184	69	enacted	enact	VERB
inlawrev-27132	184	70	legislation	legislation	NOUN
inlawrev-27132	184	71	that	that	PRON
inlawrev-27132	184	72	significantly	significantly	ADV
inlawrev-27132	184	73	affected	affect	VERB
inlawrev-27132	184	74	indiana	indiana	PROPN
inlawrev-27132	184	75	’s	’s	PROPN
inlawrev-27132	184	76	partnership	partnership	PROPN
inlawrev-27132	184	77	tax	tax	NOUN
inlawrev-27132	184	78	scheme	scheme	NOUN
inlawrev-27132	184	79	.	.	PUNCT
inlawrev-27132	185	1	on	on	ADP
inlawrev-27132	185	2	december	december	PROPN
inlawrev-27132	185	3	22	22	NUM
inlawrev-27132	185	4	,	,	PUNCT
inlawrev-27132	185	5	2017	2017	NUM
inlawrev-27132	185	6	,	,	PUNCT
inlawrev-27132	185	7	president	president	PROPN
inlawrev-27132	185	8	donald	donald	PROPN
inlawrev-27132	185	9	j.	j.	PROPN
inlawrev-27132	185	10	trump	trump	PROPN
inlawrev-27132	185	11	signed	sign	VERB
inlawrev-27132	185	12	into	into	ADP
inlawrev-27132	185	13	law	law	NOUN
inlawrev-27132	185	14	the	the	DET
inlawrev-27132	185	15	tax	tax	NOUN
inlawrev-27132	185	16	cuts	cut	NOUN
inlawrev-27132	185	17	and	and	CCONJ
inlawrev-27132	185	18	jobs	job	NOUN
inlawrev-27132	185	19	act	act	NOUN
inlawrev-27132	185	20	(	(	PUNCT
inlawrev-27132	185	21	“	"	PUNCT
inlawrev-27132	185	22	tcja”).69	tcja”).69	NOUN
inlawrev-27132	185	23	this	this	DET
inlawrev-27132	185	24	act	act	NOUN
inlawrev-27132	185	25	,	,	PUNCT
inlawrev-27132	185	26	among	among	ADP
inlawrev-27132	185	27	many	many	ADJ
inlawrev-27132	185	28	other	other	ADJ
inlawrev-27132	185	29	things	thing	NOUN
inlawrev-27132	185	30	,	,	PUNCT
inlawrev-27132	185	31	limited	limit	VERB
inlawrev-27132	185	32	the	the	DET
inlawrev-27132	185	33	amount	amount	NOUN
inlawrev-27132	185	34	of	of	ADP
inlawrev-27132	185	35	state	state	NOUN
inlawrev-27132	185	36	and	and	CCONJ
inlawrev-27132	185	37	local	local	ADJ
inlawrev-27132	185	38	income	income	NOUN
inlawrev-27132	185	39	,	,	PUNCT
inlawrev-27132	185	40	property	property	NOUN
inlawrev-27132	185	41	,	,	PUNCT
inlawrev-27132	185	42	and	and	CCONJ
inlawrev-27132	185	43	sales	sale	NOUN
inlawrev-27132	185	44	taxes	taxis	NOUN
inlawrev-27132	185	45	that	that	PRON
inlawrev-27132	185	46	individual	individual	ADJ
inlawrev-27132	185	47	taxpayers	taxpayer	NOUN
inlawrev-27132	185	48	could	could	AUX
inlawrev-27132	185	49	deduct	deduct	VERB
inlawrev-27132	185	50	for	for	ADP
inlawrev-27132	185	51	federal	federal	ADJ
inlawrev-27132	185	52	income	income	NOUN
inlawrev-27132	185	53	tax	tax	NOUN
inlawrev-27132	185	54	purposes	purpose	NOUN
inlawrev-27132	185	55	for	for	ADP
inlawrev-27132	185	56	tax	tax	NOUN
inlawrev-27132	185	57	years	year	NOUN
inlawrev-27132	185	58	2018	2018	NUM
inlawrev-27132	185	59	through	through	ADP
inlawrev-27132	185	60	2025.70	2025.70	NUM
inlawrev-27132	185	61	the	the	DET
inlawrev-27132	185	62	tcja	tcja	PROPN
inlawrev-27132	185	63	limits	limit	VERB
inlawrev-27132	185	64	an	an	DET
inlawrev-27132	185	65	individual	individual	NOUN
inlawrev-27132	185	66	’s	’s	PART
inlawrev-27132	185	67	deduction	deduction	NOUN
inlawrev-27132	185	68	for	for	ADP
inlawrev-27132	185	69	the	the	DET
inlawrev-27132	185	70	aggregate	aggregate	ADJ
inlawrev-27132	185	71	amount	amount	NOUN
inlawrev-27132	185	72	of	of	ADP
inlawrev-27132	185	73	state	state	NOUN
inlawrev-27132	185	74	and	and	CCONJ
inlawrev-27132	185	75	local	local	ADJ
inlawrev-27132	185	76	taxes	taxis	NOUN
inlawrev-27132	185	77	paid	pay	VERB
inlawrev-27132	185	78	during	during	ADP
inlawrev-27132	185	79	the	the	DET
inlawrev-27132	185	80	calendar	calendar	NOUN
inlawrev-27132	185	81	year	year	NOUN
inlawrev-27132	185	82	to	to	ADP
inlawrev-27132	185	83	$	$	SYM
inlawrev-27132	185	84	10,000	10,000	NUM
inlawrev-27132	185	85	(	(	PUNCT
inlawrev-27132	185	86	$	$	SYM
inlawrev-27132	185	87	5,000	5,000	NUM
inlawrev-27132	185	88	in	in	ADP
inlawrev-27132	185	89	the	the	DET
inlawrev-27132	185	90	case	case	NOUN
inlawrev-27132	185	91	of	of	ADP
inlawrev-27132	185	92	a	a	DET
inlawrev-27132	185	93	married	married	ADJ
inlawrev-27132	185	94	individual	individual	NOUN
inlawrev-27132	185	95	filing	file	VERB
inlawrev-27132	185	96	a	a	DET
inlawrev-27132	185	97	separate	separate	ADJ
inlawrev-27132	185	98	return).71	return).71	NOUN
inlawrev-27132	185	99	this	this	DET
inlawrev-27132	185	100	lessening	lessening	NOUN
inlawrev-27132	185	101	of	of	ADP
inlawrev-27132	185	102	the	the	DET
inlawrev-27132	185	103	federal	federal	ADJ
inlawrev-27132	185	104	deduction	deduction	NOUN
inlawrev-27132	185	105	harmed	harm	VERB
inlawrev-27132	185	106	those	those	DET
inlawrev-27132	185	107	taxpayers	taxpayer	NOUN
inlawrev-27132	185	108	who	who	PRON
inlawrev-27132	185	109	had	have	AUX
inlawrev-27132	185	110	benefited	benefit	VERB
inlawrev-27132	185	111	from	from	ADP
inlawrev-27132	185	112	state	state	NOUN
inlawrev-27132	185	113	and	and	CCONJ
inlawrev-27132	185	114	local	local	ADJ
inlawrev-27132	185	115	tax	tax	NOUN
inlawrev-27132	185	116	deductions	deduction	NOUN
inlawrev-27132	185	117	that	that	PRON
inlawrev-27132	185	118	exceeded	exceed	VERB
inlawrev-27132	185	119	the	the	DET
inlawrev-27132	185	120	new	new	ADJ
inlawrev-27132	185	121	limits	limit	NOUN
inlawrev-27132	185	122	.	.	PUNCT
inlawrev-27132	186	1	a	a	DET
inlawrev-27132	186	2	loophole	loophole	NOUN
inlawrev-27132	186	3	in	in	ADP
inlawrev-27132	186	4	the	the	DET
inlawrev-27132	186	5	new	new	ADJ
inlawrev-27132	186	6	deduction	deduction	NOUN
inlawrev-27132	186	7	limits	limit	NOUN
inlawrev-27132	186	8	was	be	AUX
inlawrev-27132	186	9	soon	soon	ADV
inlawrev-27132	186	10	discovered	discover	VERB
inlawrev-27132	186	11	.	.	PUNCT
inlawrev-27132	187	1	they	they	PRON
inlawrev-27132	187	2	applied	apply	VERB
inlawrev-27132	187	3	only	only	ADV
inlawrev-27132	187	4	to	to	ADP
inlawrev-27132	187	5	personal	personal	ADJ
inlawrev-27132	187	6	income	income	NOUN
inlawrev-27132	187	7	taxes	taxis	NOUN
inlawrev-27132	187	8	,	,	PUNCT
inlawrev-27132	187	9	not	not	PART
inlawrev-27132	187	10	taxes	taxis	NOUN
inlawrev-27132	187	11	paid	pay	VERB
inlawrev-27132	187	12	by	by	ADP
inlawrev-27132	187	13	businesses	business	NOUN
inlawrev-27132	187	14	.	.	PUNCT
inlawrev-27132	188	1	accordingly	accordingly	ADV
inlawrev-27132	188	2	,	,	PUNCT
inlawrev-27132	188	3	business	business	NOUN
inlawrev-27132	188	4	entities	entity	NOUN
inlawrev-27132	188	5	could	could	AUX
inlawrev-27132	188	6	deduct	deduct	VERB
inlawrev-27132	188	7	the	the	DET
inlawrev-27132	188	8	state	state	NOUN
inlawrev-27132	188	9	and	and	CCONJ
inlawrev-27132	188	10	local	local	ADJ
inlawrev-27132	188	11	taxes	taxis	NOUN
inlawrev-27132	188	12	they	they	PRON
inlawrev-27132	188	13	paid	pay	VERB
inlawrev-27132	188	14	from	from	ADP
inlawrev-27132	188	15	federal	federal	ADJ
inlawrev-27132	188	16	taxation	taxation	NOUN
inlawrev-27132	188	17	without	without	ADP
inlawrev-27132	188	18	any	any	DET
inlawrev-27132	188	19	limitation	limitation	NOUN
inlawrev-27132	188	20	.	.	PUNCT
inlawrev-27132	189	1	the	the	DET
inlawrev-27132	189	2	problem	problem	NOUN
inlawrev-27132	189	3	with	with	ADP
inlawrev-27132	189	4	this	this	DET
inlawrev-27132	189	5	loophole	loophole	NOUN
inlawrev-27132	189	6	was	be	AUX
inlawrev-27132	189	7	that	that	SCONJ
inlawrev-27132	189	8	business	business	NOUN
inlawrev-27132	189	9	entities	entity	NOUN
inlawrev-27132	189	10	such	such	ADJ
inlawrev-27132	189	11	as	as	ADP
inlawrev-27132	189	12	64	64	NUM
inlawrev-27132	189	13	.	.	PUNCT
inlawrev-27132	190	1	act	act	NOUN
inlawrev-27132	190	2	of	of	ADP
inlawrev-27132	190	3	apr	apr	PROPN
inlawrev-27132	190	4	.	.	PROPN
inlawrev-27132	190	5	29	29	NUM
inlawrev-27132	190	6	,	,	PUNCT
inlawrev-27132	190	7	2021	2021	NUM
inlawrev-27132	190	8	,	,	PUNCT
inlawrev-27132	190	9	pub	pub	NOUN
inlawrev-27132	190	10	.	.	PUNCT
inlawrev-27132	191	1	l.	l.	PROPN
inlawrev-27132	191	2	no	no	INTJ
inlawrev-27132	191	3	.	.	PROPN
inlawrev-27132	192	1	165	165	NUM
inlawrev-27132	192	2	-	-	SYM
inlawrev-27132	192	3	2021	2021	NUM
inlawrev-27132	192	4	,	,	PUNCT
inlawrev-27132	192	5	§	§	PROPN
inlawrev-27132	192	6	69	69	NUM
inlawrev-27132	192	7	,	,	PUNCT
inlawrev-27132	192	8	2021	2021	NUM
inlawrev-27132	192	9	ind	ind	NOUN
inlawrev-27132	192	10	.	.	PUNCT
inlawrev-27132	193	1	acts	act	VERB
inlawrev-27132	193	2	1788	1788	NUM
inlawrev-27132	193	3	,	,	PUNCT
inlawrev-27132	193	4	2058	2058	NUM
inlawrev-27132	193	5	-	-	SYM
inlawrev-27132	193	6	59	59	NUM
inlawrev-27132	193	7	(	(	PUNCT
inlawrev-27132	193	8	codified	codify	VERB
inlawrev-27132	193	9	as	as	SCONJ
inlawrev-27132	193	10	amended	amend	VERB
inlawrev-27132	193	11	at	at	ADP
inlawrev-27132	193	12	ind	ind	PROPN
inlawrev-27132	193	13	.	.	PUNCT
inlawrev-27132	194	1	code	code	PROPN
inlawrev-27132	194	2	§	§	PROPN
inlawrev-27132	194	3	6	6	NUM
inlawrev-27132	194	4	-	-	SYM
inlawrev-27132	194	5	2.5	2.5	NUM
inlawrev-27132	194	6	-	-	PUNCT
inlawrev-27132	194	7	1	1	NUM
inlawrev-27132	194	8	-	-	SYM
inlawrev-27132	194	9	5(c)(3	5(c)(3	NUM
inlawrev-27132	194	10	)	)	PUNCT
inlawrev-27132	194	11	(	(	PUNCT
inlawrev-27132	194	12	2021	2021	NUM
inlawrev-27132	194	13	)	)	PUNCT
inlawrev-27132	194	14	)	)	PUNCT
inlawrev-27132	194	15	,	,	PUNCT
inlawrev-27132	194	16	effective	effective	ADJ
inlawrev-27132	194	17	july	july	PROPN
inlawrev-27132	194	18	1	1	NUM
inlawrev-27132	194	19	,	,	PUNCT
inlawrev-27132	194	20	2022	2022	NUM
inlawrev-27132	194	21	.	.	PUNCT
inlawrev-27132	195	1	65	65	NUM
inlawrev-27132	195	2	.	.	PUNCT
inlawrev-27132	195	3	act	act	NOUN
inlawrev-27132	195	4	of	of	ADP
inlawrev-27132	195	5	apr	apr	PROPN
inlawrev-27132	195	6	.	.	PROPN
inlawrev-27132	195	7	29	29	NUM
inlawrev-27132	195	8	,	,	PUNCT
inlawrev-27132	195	9	2021	2021	NUM
inlawrev-27132	195	10	,	,	PUNCT
inlawrev-27132	195	11	pub	pub	NOUN
inlawrev-27132	195	12	.	.	PUNCT
inlawrev-27132	196	1	l.	l.	PROPN
inlawrev-27132	196	2	no	no	INTJ
inlawrev-27132	196	3	.	.	PROPN
inlawrev-27132	197	1	174	174	NUM
inlawrev-27132	197	2	-	-	PUNCT
inlawrev-27132	197	3	2021	2021	NUM
inlawrev-27132	197	4	,	,	PUNCT
inlawrev-27132	197	5	§	§	PROPN
inlawrev-27132	197	6	3	3	NUM
inlawrev-27132	197	7	,	,	PUNCT
inlawrev-27132	197	8	2021	2021	NUM
inlawrev-27132	197	9	ind	ind	NOUN
inlawrev-27132	197	10	.	.	PUNCT
inlawrev-27132	198	1	acts	act	VERB
inlawrev-27132	198	2	1630	1630	NUM
inlawrev-27132	198	3	,	,	PUNCT
inlawrev-27132	198	4	2343	2343	NUM
inlawrev-27132	198	5	(	(	PUNCT
inlawrev-27132	198	6	codified	codify	VERB
inlawrev-27132	198	7	as	as	SCONJ
inlawrev-27132	198	8	amended	amend	VERB
inlawrev-27132	198	9	at	at	ADP
inlawrev-27132	198	10	ind	ind	PROPN
inlawrev-27132	198	11	.	.	PUNCT
inlawrev-27132	199	1	code	code	PROPN
inlawrev-27132	199	2	§	§	PROPN
inlawrev-27132	199	3	6	6	NUM
inlawrev-27132	199	4	-	-	SYM
inlawrev-27132	199	5	2.5	2.5	NUM
inlawrev-27132	199	6	-	-	PUNCT
inlawrev-27132	199	7	9	9	NUM
inlawrev-27132	199	8	-	-	PUNCT
inlawrev-27132	199	9	7(a	7(a	NUM
inlawrev-27132	199	10	)	)	PUNCT
inlawrev-27132	199	11	(	(	PUNCT
inlawrev-27132	199	12	2021	2021	NUM
inlawrev-27132	199	13	)	)	PUNCT
inlawrev-27132	199	14	)	)	PUNCT
inlawrev-27132	199	15	,	,	PUNCT
inlawrev-27132	199	16	effective	effective	ADJ
inlawrev-27132	199	17	july	july	PROPN
inlawrev-27132	199	18	1	1	NUM
inlawrev-27132	199	19	,	,	PUNCT
inlawrev-27132	199	20	2021	2021	NUM
inlawrev-27132	199	21	.	.	PUNCT
inlawrev-27132	200	1	66	66	NUM
inlawrev-27132	200	2	.	.	PUNCT
inlawrev-27132	201	1	i	i	PRON
inlawrev-27132	201	2	d.	d.	PROPN
inlawrev-27132	201	3	(	(	PUNCT
inlawrev-27132	201	4	codified	codify	VERB
inlawrev-27132	201	5	as	as	SCONJ
inlawrev-27132	201	6	amended	amend	VERB
inlawrev-27132	201	7	at	at	ADP
inlawrev-27132	201	8	ind	ind	PROPN
inlawrev-27132	201	9	.	.	PUNCT
inlawrev-27132	202	1	code	code	PROPN
inlawrev-27132	202	2	§	§	PROPN
inlawrev-27132	202	3	6	6	NUM
inlawrev-27132	202	4	-	-	SYM
inlawrev-27132	202	5	2.5	2.5	NUM
inlawrev-27132	202	6	-	-	PUNCT
inlawrev-27132	202	7	9	9	NUM
inlawrev-27132	202	8	-	-	PUNCT
inlawrev-27132	202	9	7(c	7(c	NUM
inlawrev-27132	202	10	)	)	PUNCT
inlawrev-27132	202	11	(	(	PUNCT
inlawrev-27132	202	12	2021	2021	NUM
inlawrev-27132	202	13	)	)	PUNCT
inlawrev-27132	202	14	)	)	PUNCT
inlawrev-27132	202	15	.	.	PUNCT
inlawrev-27132	203	1	67	67	NUM
inlawrev-27132	203	2	.	.	PUNCT
inlawrev-27132	203	3	act	act	NOUN
inlawrev-27132	203	4	of	of	ADP
inlawrev-27132	203	5	apr	apr	PROPN
inlawrev-27132	203	6	.	.	PROPN
inlawrev-27132	203	7	29	29	NUM
inlawrev-27132	203	8	,	,	PUNCT
inlawrev-27132	203	9	2021	2021	NUM
inlawrev-27132	203	10	,	,	PUNCT
inlawrev-27132	203	11	pub	pub	NOUN
inlawrev-27132	203	12	.	.	PUNCT
inlawrev-27132	204	1	l.	l.	PROPN
inlawrev-27132	204	2	no	no	INTJ
inlawrev-27132	204	3	.	.	PROPN
inlawrev-27132	205	1	165	165	NUM
inlawrev-27132	205	2	-	-	SYM
inlawrev-27132	205	3	2021	2021	NUM
inlawrev-27132	205	4	,	,	PUNCT
inlawrev-27132	205	5	§	§	PROPN
inlawrev-27132	205	6	72	72	NUM
inlawrev-27132	205	7	,	,	PUNCT
inlawrev-27132	205	8	2021	2021	NUM
inlawrev-27132	205	9	ind	ind	NOUN
inlawrev-27132	205	10	.	.	PUNCT
inlawrev-27132	206	1	acts	act	VERB
inlawrev-27132	206	2	1788	1788	NUM
inlawrev-27132	206	3	,	,	PUNCT
inlawrev-27132	206	4	2085	2085	NUM
inlawrev-27132	206	5	(	(	PUNCT
inlawrev-27132	206	6	codified	codify	VERB
inlawrev-27132	206	7	at	at	ADP
inlawrev-27132	206	8	ind	ind	PROPN
inlawrev-27132	206	9	.	.	PUNCT
inlawrev-27132	207	1	code	code	PROPN
inlawrev-27132	207	2	§	§	PROPN
inlawrev-27132	207	3	6	6	NUM
inlawrev-27132	207	4	-	-	SYM
inlawrev-27132	207	5	3	3	NUM
inlawrev-27132	207	6	-	-	PUNCT
inlawrev-27132	207	7	1	1	NUM
inlawrev-27132	207	8	-	-	SYM
inlawrev-27132	207	9	11	11	NUM
inlawrev-27132	207	10	(	(	PUNCT
inlawrev-27132	207	11	2021	2021	NUM
inlawrev-27132	207	12	)	)	PUNCT
inlawrev-27132	207	13	)	)	PUNCT
inlawrev-27132	207	14	,	,	PUNCT
inlawrev-27132	207	15	retroactively	retroactively	ADV
inlawrev-27132	207	16	effective	effective	ADJ
inlawrev-27132	207	17	to	to	ADP
inlawrev-27132	207	18	january	january	PROPN
inlawrev-27132	207	19	1	1	NUM
inlawrev-27132	207	20	,	,	PUNCT
inlawrev-27132	207	21	2021	2021	NUM
inlawrev-27132	207	22	.	.	PUNCT
inlawrev-27132	208	1	68	68	NUM
inlawrev-27132	208	2	.	.	PUNCT
inlawrev-27132	209	1	i	i	PRON
inlawrev-27132	209	2	d.	d.	PROPN
inlawrev-27132	209	3	69	69	NUM
inlawrev-27132	209	4	.	.	PUNCT
inlawrev-27132	210	1	tax	tax	NOUN
inlawrev-27132	210	2	cuts	cut	NOUN
inlawrev-27132	210	3	and	and	CCONJ
inlawrev-27132	210	4	jobs	job	NOUN
inlawrev-27132	210	5	act	act	PROPN
inlawrev-27132	210	6	,	,	PUNCT
inlawrev-27132	210	7	pub	pub	NOUN
inlawrev-27132	210	8	.	.	PUNCT
inlawrev-27132	211	1	l.	l.	PROPN
inlawrev-27132	211	2	no	no	INTJ
inlawrev-27132	211	3	.	.	PROPN
inlawrev-27132	212	1	115	115	NUM
inlawrev-27132	212	2	-	-	SYM
inlawrev-27132	212	3	97	97	NUM
inlawrev-27132	212	4	,	,	PUNCT
inlawrev-27132	212	5	131	131	NUM
inlawrev-27132	212	6	stat	stat	NOUN
inlawrev-27132	212	7	.	.	PUNCT
inlawrev-27132	213	1	2054	2054	NUM
inlawrev-27132	213	2	(	(	PUNCT
inlawrev-27132	213	3	2017	2017	NUM
inlawrev-27132	213	4	)	)	PUNCT
inlawrev-27132	213	5	.	.	PUNCT
inlawrev-27132	214	1	70	70	NUM
inlawrev-27132	214	2	.	.	PUNCT
inlawrev-27132	215	1	i	i	PRON
inlawrev-27132	215	2	d.	d.	PROPN
inlawrev-27132	215	3	71	71	NUM
inlawrev-27132	215	4	.	.	PUNCT
inlawrev-27132	216	1	see	see	VERB
inlawrev-27132	216	2	tax	tax	NOUN
inlawrev-27132	216	3	cuts	cut	NOUN
inlawrev-27132	216	4	and	and	CCONJ
inlawrev-27132	216	5	jobs	job	NOUN
inlawrev-27132	216	6	act	act	VERB
inlawrev-27132	216	7	§	§	PROPN
inlawrev-27132	216	8	11042(a	11042(a	PROPN
inlawrev-27132	216	9	)	)	PUNCT
inlawrev-27132	216	10	,	,	PUNCT
inlawrev-27132	216	11	131	131	NUM
inlawrev-27132	216	12	stat	stat	NOUN
inlawrev-27132	216	13	.	.	PUNCT
inlawrev-27132	217	1	at	at	ADP
inlawrev-27132	217	2	2085	2085	NUM
inlawrev-27132	217	3	-	-	SYM
inlawrev-27132	217	4	86	86	NUM
inlawrev-27132	217	5	(	(	PUNCT
inlawrev-27132	217	6	codified	codify	VERB
inlawrev-27132	217	7	at	at	ADP
inlawrev-27132	217	8	i.r.c	i.r.c	NOUN
inlawrev-27132	217	9	§	§	PROPN
inlawrev-27132	217	10	164(b)(6)(b	164(b)(6)(b	PROPN
inlawrev-27132	217	11	)	)	PUNCT
inlawrev-27132	217	12	)	)	PUNCT
inlawrev-27132	217	13	.	.	PUNCT
inlawrev-27132	218	1	2022	2022	NUM
inlawrev-27132	218	2	]	]	PUNCT
inlawrev-27132	218	3	tax	tax	NOUN
inlawrev-27132	218	4	law	law	NOUN
inlawrev-27132	218	5	–	–	PUNCT
inlawrev-27132	218	6	state	state	NOUN
inlawrev-27132	218	7	677	677	NUM
inlawrev-27132	218	8	partnerships	partnership	NOUN
inlawrev-27132	218	9	and	and	CCONJ
inlawrev-27132	218	10	s	s	NOUN
inlawrev-27132	218	11	corporations	corporation	NOUN
inlawrev-27132	218	12	do	do	AUX
inlawrev-27132	218	13	not	not	PART
inlawrev-27132	218	14	pay	pay	VERB
inlawrev-27132	218	15	state	state	NOUN
inlawrev-27132	218	16	and	and	CCONJ
inlawrev-27132	218	17	local	local	ADJ
inlawrev-27132	218	18	taxes	taxis	NOUN
inlawrev-27132	218	19	;	;	PUNCT
inlawrev-27132	218	20	they	they	PRON
inlawrev-27132	218	21	are	be	AUX
inlawrev-27132	218	22	“	"	PUNCT
inlawrev-27132	218	23	passthrough	passthrough	NOUN
inlawrev-27132	218	24	”	"	PUNCT
inlawrev-27132	218	25	entities	entity	NOUN
inlawrev-27132	218	26	—	—	PUNCT
inlawrev-27132	218	27	that	that	ADV
inlawrev-27132	218	28	is	is	ADV
inlawrev-27132	218	29	,	,	PUNCT
inlawrev-27132	218	30	their	their	PRON
inlawrev-27132	218	31	earnings	earning	NOUN
inlawrev-27132	218	32	are	be	AUX
inlawrev-27132	218	33	“	"	PUNCT
inlawrev-27132	218	34	passed	pass	VERB
inlawrev-27132	218	35	through	through	ADP
inlawrev-27132	218	36	”	"	PUNCT
inlawrev-27132	218	37	to	to	ADP
inlawrev-27132	218	38	the	the	DET
inlawrev-27132	218	39	partners	partner	NOUN
inlawrev-27132	218	40	’	'	PUNCT
inlawrev-27132	218	41	or	or	CCONJ
inlawrev-27132	218	42	shareholders	shareholder	NOUN
inlawrev-27132	218	43	’	'	PUNCT
inlawrev-27132	218	44	personal	personal	ADJ
inlawrev-27132	218	45	tax	tax	NOUN
inlawrev-27132	218	46	returns	return	NOUN
inlawrev-27132	218	47	,	,	PUNCT
inlawrev-27132	218	48	and	and	CCONJ
inlawrev-27132	218	49	the	the	DET
inlawrev-27132	218	50	partners	partner	NOUN
inlawrev-27132	218	51	and	and	CCONJ
inlawrev-27132	218	52	shareholders	shareholder	NOUN
inlawrev-27132	218	53	pay	pay	VERB
inlawrev-27132	218	54	those	those	DET
inlawrev-27132	218	55	taxes	taxis	NOUN
inlawrev-27132	218	56	.	.	PUNCT
inlawrev-27132	219	1	if	if	SCONJ
inlawrev-27132	219	2	,	,	PUNCT
inlawrev-27132	219	3	however	however	ADV
inlawrev-27132	219	4	,	,	PUNCT
inlawrev-27132	219	5	the	the	DET
inlawrev-27132	219	6	state	state	NOUN
inlawrev-27132	219	7	and	and	CCONJ
inlawrev-27132	219	8	local	local	ADJ
inlawrev-27132	219	9	taxes	taxis	NOUN
inlawrev-27132	219	10	normally	normally	ADV
inlawrev-27132	219	11	passed	pass	VERB
inlawrev-27132	219	12	through	through	ADP
inlawrev-27132	219	13	to	to	ADP
inlawrev-27132	219	14	the	the	DET
inlawrev-27132	219	15	partners	partner	NOUN
inlawrev-27132	219	16	’	'	PUNCT
inlawrev-27132	219	17	or	or	CCONJ
inlawrev-27132	219	18	shareholders	shareholder	NOUN
inlawrev-27132	219	19	’	'	PUNCT
inlawrev-27132	219	20	personal	personal	ADJ
inlawrev-27132	219	21	tax	tax	NOUN
inlawrev-27132	219	22	returns	return	NOUN
inlawrev-27132	219	23	were	be	AUX
inlawrev-27132	219	24	,	,	PUNCT
inlawrev-27132	219	25	in	in	ADP
inlawrev-27132	219	26	fact	fact	NOUN
inlawrev-27132	219	27	,	,	PUNCT
inlawrev-27132	219	28	paid	pay	VERB
inlawrev-27132	219	29	at	at	ADP
inlawrev-27132	219	30	the	the	DET
inlawrev-27132	219	31	businessentity	businessentity	NOUN
inlawrev-27132	219	32	level	level	NOUN
inlawrev-27132	219	33	,	,	PUNCT
inlawrev-27132	219	34	the	the	DET
inlawrev-27132	219	35	federal	federal	ADJ
inlawrev-27132	219	36	deduction	deduction	NOUN
inlawrev-27132	219	37	limits	limit	NOUN
inlawrev-27132	219	38	for	for	ADP
inlawrev-27132	219	39	state	state	NOUN
inlawrev-27132	219	40	and	and	CCONJ
inlawrev-27132	219	41	local	local	ADJ
inlawrev-27132	219	42	taxes	taxis	NOUN
inlawrev-27132	219	43	would	would	AUX
inlawrev-27132	219	44	not	not	PART
inlawrev-27132	219	45	apply	apply	VERB
inlawrev-27132	219	46	,	,	PUNCT
inlawrev-27132	219	47	and	and	CCONJ
inlawrev-27132	219	48	the	the	DET
inlawrev-27132	219	49	business	business	NOUN
inlawrev-27132	219	50	entity	entity	NOUN
inlawrev-27132	219	51	’s	’s	PART
inlawrev-27132	219	52	deduction	deduction	NOUN
inlawrev-27132	219	53	would	would	AUX
inlawrev-27132	219	54	be	be	AUX
inlawrev-27132	219	55	unfettered	unfettered	ADJ
inlawrev-27132	219	56	.	.	PUNCT
inlawrev-27132	220	1	to	to	PART
inlawrev-27132	220	2	make	make	VERB
inlawrev-27132	220	3	this	this	DET
inlawrev-27132	220	4	loophole	loophole	NOUN
inlawrev-27132	220	5	available	available	ADJ
inlawrev-27132	220	6	to	to	ADP
inlawrev-27132	220	7	its	its	PRON
inlawrev-27132	220	8	residents	resident	NOUN
inlawrev-27132	220	9	,	,	PUNCT
inlawrev-27132	220	10	many	many	ADJ
inlawrev-27132	220	11	states	state	NOUN
inlawrev-27132	220	12	have	have	AUX
inlawrev-27132	220	13	adopted	adopt	VERB
inlawrev-27132	220	14	pass	pass	VERB
inlawrev-27132	220	15	-	-	PUNCT
inlawrev-27132	220	16	through	through	ADP
inlawrev-27132	220	17	entity	entity	NOUN
inlawrev-27132	220	18	(	(	PUNCT
inlawrev-27132	220	19	“	"	PUNCT
inlawrev-27132	220	20	pte	pte	NOUN
inlawrev-27132	220	21	”	"	PUNCT
inlawrev-27132	220	22	)	)	PUNCT
inlawrev-27132	220	23	plans	plan	VERB
inlawrev-27132	220	24	permitting	permit	VERB
inlawrev-27132	220	25	entities	entity	NOUN
inlawrev-27132	220	26	such	such	ADJ
inlawrev-27132	220	27	as	as	ADP
inlawrev-27132	220	28	partnerships	partnership	NOUN
inlawrev-27132	220	29	and	and	CCONJ
inlawrev-27132	220	30	s	s	NOUN
inlawrev-27132	220	31	corporations	corporation	NOUN
inlawrev-27132	220	32	to	to	PART
inlawrev-27132	220	33	elect	elect	VERB
inlawrev-27132	220	34	state	state	NOUN
inlawrev-27132	220	35	and	and	CCONJ
inlawrev-27132	220	36	local	local	ADJ
inlawrev-27132	220	37	taxation	taxation	NOUN
inlawrev-27132	220	38	at	at	ADP
inlawrev-27132	220	39	the	the	DET
inlawrev-27132	220	40	business	business	NOUN
inlawrev-27132	220	41	-	-	PUNCT
inlawrev-27132	220	42	entity	entity	NOUN
inlawrev-27132	220	43	level.72	level.72	NOUN
inlawrev-27132	220	44	the	the	DET
inlawrev-27132	220	45	2021	2021	NUM
inlawrev-27132	220	46	ga	ga	NOUN
inlawrev-27132	220	47	took	take	VERB
inlawrev-27132	220	48	the	the	DET
inlawrev-27132	220	49	first	first	ADJ
inlawrev-27132	220	50	steps	step	NOUN
inlawrev-27132	220	51	in	in	ADP
inlawrev-27132	220	52	indiana	indiana	PROPN
inlawrev-27132	220	53	’s	’s	PART
inlawrev-27132	220	54	adoption	adoption	NOUN
inlawrev-27132	220	55	of	of	ADP
inlawrev-27132	220	56	its	its	PRON
inlawrev-27132	220	57	own	own	ADJ
inlawrev-27132	220	58	pte	pte	NOUN
inlawrev-27132	220	59	plan	plan	NOUN
inlawrev-27132	220	60	.	.	PUNCT
inlawrev-27132	221	1	the	the	DET
inlawrev-27132	221	2	ga	ga	PROPN
inlawrev-27132	221	3	added	add	VERB
inlawrev-27132	221	4	section	section	NOUN
inlawrev-27132	221	5	15.1	15.1	NUM
inlawrev-27132	221	6	to	to	ADP
inlawrev-27132	221	7	chapter	chapter	NOUN
inlawrev-27132	221	8	6	6	NUM
inlawrev-27132	221	9	-	-	SYM
inlawrev-27132	221	10	3	3	NUM
inlawrev-27132	221	11	-	-	SYM
inlawrev-27132	221	12	4.73	4.73	NUM
inlawrev-27132	221	13	it	it	PRON
inlawrev-27132	221	14	provides	provide	VERB
inlawrev-27132	221	15	that	that	SCONJ
inlawrev-27132	221	16	the	the	DET
inlawrev-27132	221	17	department	department	NOUN
inlawrev-27132	221	18	may	may	AUX
inlawrev-27132	221	19	prescribe	prescribe	VERB
inlawrev-27132	221	20	procedures	procedure	NOUN
inlawrev-27132	221	21	by	by	ADP
inlawrev-27132	221	22	which	which	PRON
inlawrev-27132	221	23	a	a	DET
inlawrev-27132	221	24	pass	pass	VERB
inlawrev-27132	221	25	-	-	PUNCT
inlawrev-27132	221	26	through	through	ADP
inlawrev-27132	221	27	entity	entity	NOUN
inlawrev-27132	221	28	resident	resident	NOUN
inlawrev-27132	221	29	in	in	ADP
inlawrev-27132	221	30	indiana	indiana	PROPN
inlawrev-27132	221	31	can	can	AUX
inlawrev-27132	221	32	elect	elect	VERB
inlawrev-27132	221	33	to	to	PART
inlawrev-27132	221	34	remit	remit	VERB
inlawrev-27132	221	35	indiana	indiana	PROPN
inlawrev-27132	221	36	state	state	PROPN
inlawrev-27132	221	37	and	and	CCONJ
inlawrev-27132	221	38	local	local	ADJ
inlawrev-27132	221	39	taxes	taxis	NOUN
inlawrev-27132	221	40	on	on	ADP
inlawrev-27132	221	41	behalf	behalf	NOUN
inlawrev-27132	221	42	of	of	ADP
inlawrev-27132	221	43	partners	partner	NOUN
inlawrev-27132	221	44	,	,	PUNCT
inlawrev-27132	221	45	shareholders	shareholder	NOUN
inlawrev-27132	221	46	,	,	PUNCT
inlawrev-27132	221	47	and	and	CCONJ
inlawrev-27132	221	48	beneficiaries	beneficiary	NOUN
inlawrev-27132	221	49	resident	resident	NOUN
inlawrev-27132	221	50	in	in	ADP
inlawrev-27132	221	51	indiana	indiana	PROPN
inlawrev-27132	221	52	as	as	ADV
inlawrev-27132	221	53	long	long	ADV
inlawrev-27132	221	54	as	as	SCONJ
inlawrev-27132	221	55	they	they	PRON
inlawrev-27132	221	56	withhold	withhold	VERB
inlawrev-27132	221	57	and	and	CCONJ
inlawrev-27132	221	58	remit	remit	VERB
inlawrev-27132	221	59	those	those	DET
inlawrev-27132	221	60	taxes	taxis	NOUN
inlawrev-27132	221	61	on	on	ADP
inlawrev-27132	221	62	behalf	behalf	NOUN
inlawrev-27132	221	63	of	of	ADP
inlawrev-27132	221	64	partners	partner	NOUN
inlawrev-27132	221	65	,	,	PUNCT
inlawrev-27132	221	66	shareholders	shareholder	NOUN
inlawrev-27132	221	67	,	,	PUNCT
inlawrev-27132	221	68	and	and	CCONJ
inlawrev-27132	221	69	beneficiaries	beneficiary	NOUN
inlawrev-27132	221	70	not	not	PART
inlawrev-27132	221	71	resident	resident	ADJ
inlawrev-27132	221	72	in	in	ADP
inlawrev-27132	221	73	indiana.74	indiana.74	NOUN
inlawrev-27132	221	74	on	on	ADP
inlawrev-27132	221	75	november	november	PROPN
inlawrev-27132	221	76	2	2	NUM
inlawrev-27132	221	77	,	,	PUNCT
inlawrev-27132	221	78	2015	2015	NUM
inlawrev-27132	221	79	,	,	PUNCT
inlawrev-27132	221	80	president	president	PROPN
inlawrev-27132	221	81	barack	barack	PROPN
inlawrev-27132	221	82	obama	obama	PROPN
inlawrev-27132	221	83	signed	sign	VERB
inlawrev-27132	221	84	into	into	ADP
inlawrev-27132	221	85	law	law	NOUN
inlawrev-27132	221	86	the	the	DET
inlawrev-27132	221	87	bipartisan	bipartisan	ADJ
inlawrev-27132	221	88	budget	budget	NOUN
inlawrev-27132	221	89	act	act	NOUN
inlawrev-27132	221	90	of	of	ADP
inlawrev-27132	221	91	2015	2015	NUM
inlawrev-27132	221	92	(	(	PUNCT
inlawrev-27132	221	93	“	"	PUNCT
inlawrev-27132	221	94	bba”).75	bba”).75	ADJ
inlawrev-27132	221	95	in	in	ADP
inlawrev-27132	221	96	part	part	NOUN
inlawrev-27132	221	97	,	,	PUNCT
inlawrev-27132	221	98	the	the	DET
inlawrev-27132	221	99	bba	bba	NOUN
inlawrev-27132	221	100	replaced	replace	VERB
inlawrev-27132	221	101	the	the	DET
inlawrev-27132	221	102	auditing	auditing	NOUN
inlawrev-27132	221	103	and	and	CCONJ
inlawrev-27132	221	104	tax	tax	NOUN
inlawrev-27132	221	105	collection	collection	NOUN
inlawrev-27132	221	106	procedures	procedure	NOUN
inlawrev-27132	221	107	for	for	ADP
inlawrev-27132	221	108	partnerships	partnership	NOUN
inlawrev-27132	221	109	previously	previously	ADV
inlawrev-27132	221	110	established	establish	VERB
inlawrev-27132	221	111	by	by	ADP
inlawrev-27132	221	112	the	the	DET
inlawrev-27132	221	113	tax	tax	NOUN
inlawrev-27132	221	114	equity	equity	NOUN
inlawrev-27132	221	115	and	and	CCONJ
inlawrev-27132	221	116	fiscal	fiscal	ADJ
inlawrev-27132	221	117	responsibility	responsibility	NOUN
inlawrev-27132	221	118	act	act	NOUN
inlawrev-27132	221	119	of	of	ADP
inlawrev-27132	221	120	1982	1982	NUM
inlawrev-27132	221	121	(	(	PUNCT
inlawrev-27132	221	122	“	"	PUNCT
inlawrev-27132	221	123	tefra”),76	tefra”),76	NOUN
inlawrev-27132	221	124	replacing	replace	VERB
inlawrev-27132	221	125	the	the	DET
inlawrev-27132	221	126	electinglarge	electinglarge	NOUN
inlawrev-27132	221	127	-	-	PUNCT
inlawrev-27132	221	128	partnership	partnership	NOUN
inlawrev-27132	221	129	audit	audit	NOUN
inlawrev-27132	221	130	rules	rule	NOUN
inlawrev-27132	221	131	with	with	ADP
inlawrev-27132	221	132	a	a	DET
inlawrev-27132	221	133	centralized	centralized	ADJ
inlawrev-27132	221	134	partnership	partnership	NOUN
inlawrev-27132	221	135	audit	audit	NOUN
inlawrev-27132	221	136	regime	regime	NOUN
inlawrev-27132	221	137	(	(	PUNCT
inlawrev-27132	221	138	also	also	ADV
inlawrev-27132	221	139	referred	refer	VERB
inlawrev-27132	221	140	to	to	ADP
inlawrev-27132	221	141	as	as	ADP
inlawrev-27132	221	142	“	"	PUNCT
inlawrev-27132	221	143	the	the	DET
inlawrev-27132	221	144	bba	bba	NOUN
inlawrev-27132	221	145	”	"	PUNCT
inlawrev-27132	221	146	)	)	PUNCT
inlawrev-27132	221	147	for	for	ADP
inlawrev-27132	221	148	tax	tax	NOUN
inlawrev-27132	221	149	years	year	NOUN
inlawrev-27132	221	150	beginning	begin	VERB
inlawrev-27132	221	151	january	january	PROPN
inlawrev-27132	221	152	2018.77	2018.77	NUM
inlawrev-27132	221	153	for	for	ADP
inlawrev-27132	221	154	federal	federal	ADJ
inlawrev-27132	221	155	and	and	CCONJ
inlawrev-27132	221	156	indiana	indiana	PROPN
inlawrev-27132	221	157	income	income	PROPN
inlawrev-27132	221	158	tax	tax	NOUN
inlawrev-27132	221	159	purposes	purpose	NOUN
inlawrev-27132	221	160	,	,	PUNCT
inlawrev-27132	221	161	partnerships	partnership	NOUN
inlawrev-27132	221	162	are	be	AUX
inlawrev-27132	221	163	flow	flow	NOUN
inlawrev-27132	221	164	-	-	PUNCT
inlawrev-27132	221	165	through	through	ADP
inlawrev-27132	221	166	entities	entity	NOUN
inlawrev-27132	221	167	,	,	PUNCT
inlawrev-27132	221	168	and	and	CCONJ
inlawrev-27132	221	169	no	no	DET
inlawrev-27132	221	170	tax	tax	NOUN
inlawrev-27132	221	171	is	be	AUX
inlawrev-27132	221	172	initially	initially	ADV
inlawrev-27132	221	173	paid	pay	VERB
inlawrev-27132	221	174	;	;	PUNCT
inlawrev-27132	221	175	the	the	DET
inlawrev-27132	221	176	taxable	taxable	ADJ
inlawrev-27132	221	177	income	income	NOUN
inlawrev-27132	221	178	,	,	PUNCT
inlawrev-27132	221	179	and	and	CCONJ
inlawrev-27132	221	180	other	other	ADJ
inlawrev-27132	221	181	business	business	NOUN
inlawrev-27132	221	182	tax	tax	NOUN
inlawrev-27132	221	183	attributes	attribute	NOUN
inlawrev-27132	221	184	such	such	ADJ
inlawrev-27132	221	185	as	as	ADP
inlawrev-27132	221	186	expenses	expense	NOUN
inlawrev-27132	221	187	and	and	CCONJ
inlawrev-27132	221	188	losses	loss	NOUN
inlawrev-27132	221	189	flow	flow	VERB
inlawrev-27132	221	190	through	through	ADP
inlawrev-27132	221	191	and	and	CCONJ
inlawrev-27132	221	192	from	from	ADP
inlawrev-27132	221	193	the	the	DET
inlawrev-27132	221	194	entity	entity	NOUN
inlawrev-27132	221	195	to	to	ADP
inlawrev-27132	221	196	the	the	DET
inlawrev-27132	221	197	partners	partner	NOUN
inlawrev-27132	221	198	based	base	VERB
inlawrev-27132	221	199	on	on	ADP
inlawrev-27132	221	200	their	their	PRON
inlawrev-27132	221	201	shares	share	NOUN
inlawrev-27132	221	202	in	in	ADP
inlawrev-27132	221	203	the	the	DET
inlawrev-27132	221	204	partnership	partnership	NOUN
inlawrev-27132	221	205	.	.	PUNCT
inlawrev-27132	222	1	the	the	DET
inlawrev-27132	222	2	partners	partner	NOUN
inlawrev-27132	222	3	pay	pay	VERB
inlawrev-27132	222	4	tax	tax	NOUN
inlawrev-27132	222	5	,	,	PUNCT
inlawrev-27132	222	6	if	if	SCONJ
inlawrev-27132	222	7	any	any	PRON
inlawrev-27132	222	8	,	,	PUNCT
inlawrev-27132	222	9	on	on	ADP
inlawrev-27132	222	10	their	their	PRON
inlawrev-27132	222	11	share	share	NOUN
inlawrev-27132	222	12	of	of	ADP
inlawrev-27132	222	13	partnership	partnership	NOUN
inlawrev-27132	222	14	income	income	NOUN
inlawrev-27132	222	15	after	after	ADP
inlawrev-27132	222	16	reporting	report	VERB
inlawrev-27132	222	17	it	it	PRON
inlawrev-27132	222	18	on	on	ADP
inlawrev-27132	222	19	their	their	PRON
inlawrev-27132	222	20	own	own	ADJ
inlawrev-27132	222	21	tax	tax	NOUN
inlawrev-27132	222	22	returns	return	NOUN
inlawrev-27132	222	23	.	.	PUNCT
inlawrev-27132	223	1	under	under	ADP
inlawrev-27132	223	2	the	the	DET
inlawrev-27132	223	3	bba	bba	NOUN
inlawrev-27132	223	4	,	,	PUNCT
inlawrev-27132	223	5	however	however	ADV
inlawrev-27132	223	6	,	,	PUNCT
inlawrev-27132	223	7	any	any	DET
inlawrev-27132	223	8	tax	tax	NOUN
inlawrev-27132	223	9	underpayments	underpayment	NOUN
inlawrev-27132	223	10	resulting	result	VERB
inlawrev-27132	223	11	from	from	ADP
inlawrev-27132	223	12	a	a	DET
inlawrev-27132	223	13	federal	federal	ADJ
inlawrev-27132	223	14	tax	tax	NOUN
inlawrev-27132	223	15	adjustment	adjustment	NOUN
inlawrev-27132	223	16	to	to	ADP
inlawrev-27132	223	17	a	a	DET
inlawrev-27132	223	18	partnership	partnership	NOUN
inlawrev-27132	223	19	’s	’s	PART
inlawrev-27132	223	20	informational	informational	ADJ
inlawrev-27132	223	21	tax	tax	NOUN
inlawrev-27132	223	22	reporting	reporting	NOUN
inlawrev-27132	223	23	(	(	PUNCT
inlawrev-27132	223	24	i.e.	i.e.	X
inlawrev-27132	223	25	,	,	PUNCT
inlawrev-27132	223	26	the	the	DET
inlawrev-27132	223	27	irs	irs	PROPN
inlawrev-27132	223	28	form	form	NOUN
inlawrev-27132	223	29	1065	1065	NUM
inlawrev-27132	223	30	)	)	PUNCT
inlawrev-27132	223	31	or	or	CCONJ
inlawrev-27132	223	32	its	its	PRON
inlawrev-27132	223	33	partners	partner	NOUN
inlawrev-27132	223	34	’	’	PART
inlawrev-27132	223	35	actual	actual	ADJ
inlawrev-27132	223	36	individual	individual	ADJ
inlawrev-27132	223	37	tax	tax	NOUN
inlawrev-27132	223	38	reporting	reporting	NOUN
inlawrev-27132	223	39	(	(	PUNCT
inlawrev-27132	223	40	e.g.	e.g.	ADV
inlawrev-27132	223	41	,	,	PUNCT
inlawrev-27132	223	42	irs	irs	PROPN
inlawrev-27132	223	43	forms	form	VERB
inlawrev-27132	223	44	1120	1120	NUM
inlawrev-27132	223	45	[	[	X
inlawrev-27132	223	46	c72	c72	NOUN
inlawrev-27132	223	47	.	.	PROPN
inlawrev-27132	224	1	see	see	PROPN
inlawrev-27132	224	2	,	,	PUNCT
inlawrev-27132	224	3	e.g.	e.g.	ADV
inlawrev-27132	224	4	,	,	PUNCT
inlawrev-27132	224	5	bradley	bradley	PROPN
inlawrev-27132	224	6	wilhelmson	wilhelmson	PROPN
inlawrev-27132	224	7	&	&	CCONJ
inlawrev-27132	224	8	raj	raj	PROPN
inlawrev-27132	224	9	lapsiwala	lapsiwala	PROPN
inlawrev-27132	224	10	,	,	PUNCT
inlawrev-27132	224	11	passthrough	passthrough	NOUN
inlawrev-27132	224	12	entity	entity	NOUN
inlawrev-27132	224	13	taxes	taxis	NOUN
inlawrev-27132	224	14	:	:	PUNCT
inlawrev-27132	224	15	the	the	DET
inlawrev-27132	224	16	next	next	ADJ
inlawrev-27132	224	17	workaround	workaround	ADJ
inlawrev-27132	224	18	trend	trend	NOUN
inlawrev-27132	224	19	?	?	PUNCT
inlawrev-27132	224	20	,	,	PUNCT
inlawrev-27132	224	21	the	the	DET
inlawrev-27132	224	22	tax	tax	NOUN
inlawrev-27132	224	23	adviser	adviser	NOUN
inlawrev-27132	224	24	(	(	PUNCT
inlawrev-27132	224	25	june	june	PROPN
inlawrev-27132	224	26	1	1	NUM
inlawrev-27132	224	27	,	,	PUNCT
inlawrev-27132	224	28	2019	2019	NUM
inlawrev-27132	224	29	)	)	PUNCT
inlawrev-27132	224	30	,	,	PUNCT
inlawrev-27132	224	31	https://www.thetaxadviser.com/issues/2019/	https://www.thetaxadviser.com/issues/2019/	PROPN
inlawrev-27132	224	32	jun	jun	PROPN
inlawrev-27132	224	33	/	/	SYM
inlawrev-27132	224	34	passthrough	passthrough	NOUN
inlawrev-27132	224	35	-	-	PUNCT
inlawrev-27132	224	36	entity	entity	NOUN
inlawrev-27132	224	37	-	-	PUNCT
inlawrev-27132	224	38	taxes	taxis	NOUN
inlawrev-27132	224	39	-	-	PUNCT
inlawrev-27132	224	40	workaround	workaround	NOUN
inlawrev-27132	224	41	-	-	PUNCT
inlawrev-27132	224	42	trend.html	trend.html	NOUN
inlawrev-27132	225	1	[	[	X
inlawrev-27132	225	2	https://perma.cc/6juv-7utj	https://perma.cc/6juv-7utj	ADJ
inlawrev-27132	225	3	]	]	X
inlawrev-27132	225	4	.	.	PUNCT
inlawrev-27132	226	1	73	73	NUM
inlawrev-27132	226	2	.	.	PUNCT
inlawrev-27132	227	1	act	act	NOUN
inlawrev-27132	227	2	of	of	ADP
inlawrev-27132	227	3	apr	apr	PROPN
inlawrev-27132	227	4	.	.	PROPN
inlawrev-27132	227	5	29	29	NUM
inlawrev-27132	227	6	,	,	PUNCT
inlawrev-27132	227	7	2021	2021	NUM
inlawrev-27132	227	8	,	,	PUNCT
inlawrev-27132	227	9	pub	pub	NOUN
inlawrev-27132	227	10	.	.	PUNCT
inlawrev-27132	228	1	l.	l.	PROPN
inlawrev-27132	228	2	no	no	INTJ
inlawrev-27132	228	3	.	.	PROPN
inlawrev-27132	229	1	159	159	NUM
inlawrev-27132	229	2	-	-	SYM
inlawrev-27132	229	3	2021	2021	NUM
inlawrev-27132	229	4	,	,	PUNCT
inlawrev-27132	229	5	§	§	PROPN
inlawrev-27132	229	6	16	16	NUM
inlawrev-27132	229	7	,	,	PUNCT
inlawrev-27132	229	8	2021	2021	NUM
inlawrev-27132	229	9	ind	ind	NOUN
inlawrev-27132	229	10	.	.	PUNCT
inlawrev-27132	230	1	acts	act	VERB
inlawrev-27132	230	2	1630	1630	NUM
inlawrev-27132	230	3	,	,	PUNCT
inlawrev-27132	230	4	1671	1671	NUM
inlawrev-27132	230	5	(	(	PUNCT
inlawrev-27132	230	6	codified	codify	VERB
inlawrev-27132	230	7	as	as	SCONJ
inlawrev-27132	230	8	amended	amend	VERB
inlawrev-27132	230	9	at	at	ADP
inlawrev-27132	230	10	ind	ind	PROPN
inlawrev-27132	230	11	.	.	PUNCT
inlawrev-27132	231	1	code	code	PROPN
inlawrev-27132	231	2	§	§	PROPN
inlawrev-27132	231	3	6	6	NUM
inlawrev-27132	231	4	-	-	SYM
inlawrev-27132	231	5	3	3	NUM
inlawrev-27132	231	6	-	-	PUNCT
inlawrev-27132	231	7	4	4	NUM
inlawrev-27132	231	8	-	-	NUM
inlawrev-27132	231	9	15.1	15.1	NUM
inlawrev-27132	231	10	(	(	PUNCT
inlawrev-27132	231	11	2021	2021	NUM
inlawrev-27132	231	12	)	)	PUNCT
inlawrev-27132	231	13	)	)	PUNCT
inlawrev-27132	231	14	,	,	PUNCT
inlawrev-27132	231	15	effective	effective	ADJ
inlawrev-27132	231	16	july	july	PROPN
inlawrev-27132	231	17	1	1	NUM
inlawrev-27132	231	18	,	,	PUNCT
inlawrev-27132	231	19	2021	2021	NUM
inlawrev-27132	231	20	.	.	PUNCT
inlawrev-27132	232	1	74	74	NUM
inlawrev-27132	232	2	.	.	PUNCT
inlawrev-27132	233	1	i	i	PRON
inlawrev-27132	233	2	d.	d.	PROPN
inlawrev-27132	233	3	;	;	PUNCT
inlawrev-27132	233	4	see	see	VERB
inlawrev-27132	233	5	also	also	ADV
inlawrev-27132	233	6	ind	ind	PROPN
inlawrev-27132	233	7	.	.	PUNCT
inlawrev-27132	234	1	code	code	PROPN
inlawrev-27132	234	2	§	§	PROPN
inlawrev-27132	234	3	§	§	PROPN
inlawrev-27132	234	4	§	§	ADJ
inlawrev-27132	234	5	6	6	NUM
inlawrev-27132	234	6	-	-	SYM
inlawrev-27132	234	7	3	3	NUM
inlawrev-27132	234	8	-	-	PUNCT
inlawrev-27132	234	9	4	4	NUM
inlawrev-27132	234	10	-	-	NUM
inlawrev-27132	234	11	12	12	NUM
inlawrev-27132	234	12	,	,	PUNCT
inlawrev-27132	234	13	-13	-13	NUM
inlawrev-27132	234	14	,	,	PUNCT
inlawrev-27132	234	15	-15	-15	PUNCT
inlawrev-27132	234	16	(	(	PUNCT
inlawrev-27132	234	17	2017	2017	NUM
inlawrev-27132	234	18	)	)	PUNCT
inlawrev-27132	234	19	(	(	PUNCT
inlawrev-27132	234	20	requiring	require	VERB
inlawrev-27132	234	21	that	that	SCONJ
inlawrev-27132	234	22	pass	pass	VERB
inlawrev-27132	234	23	-	-	PUNCT
inlawrev-27132	234	24	through	through	ADP
inlawrev-27132	234	25	entities	entity	NOUN
inlawrev-27132	234	26	residing	reside	VERB
inlawrev-27132	234	27	in	in	ADP
inlawrev-27132	234	28	indiana	indiana	PROPN
inlawrev-27132	234	29	withhold	withhold	PROPN
inlawrev-27132	234	30	indiana	indiana	PROPN
inlawrev-27132	234	31	taxes	taxis	NOUN
inlawrev-27132	234	32	for	for	ADP
inlawrev-27132	234	33	non	non	ADJ
inlawrev-27132	234	34	-	-	ADJ
inlawrev-27132	234	35	resident	resident	ADJ
inlawrev-27132	234	36	partners	partner	NOUN
inlawrev-27132	234	37	,	,	PUNCT
inlawrev-27132	234	38	shareholders	shareholder	NOUN
inlawrev-27132	234	39	,	,	PUNCT
inlawrev-27132	234	40	and	and	CCONJ
inlawrev-27132	234	41	beneficiaries	beneficiary	NOUN
inlawrev-27132	234	42	and	and	CCONJ
inlawrev-27132	234	43	remit	remit	VERB
inlawrev-27132	234	44	those	those	DET
inlawrev-27132	234	45	taxes	taxis	NOUN
inlawrev-27132	234	46	on	on	ADP
inlawrev-27132	234	47	their	their	PRON
inlawrev-27132	234	48	behalf	behalf	NOUN
inlawrev-27132	234	49	to	to	ADP
inlawrev-27132	234	50	the	the	DET
inlawrev-27132	234	51	department	department	NOUN
inlawrev-27132	234	52	.	.	PUNCT
inlawrev-27132	234	53	)	)	PUNCT
inlawrev-27132	234	54	.	.	PUNCT
inlawrev-27132	235	1	75	75	NUM
inlawrev-27132	235	2	.	.	PUNCT
inlawrev-27132	236	1	bipartisan	bipartisan	ADJ
inlawrev-27132	236	2	budget	budget	PROPN
inlawrev-27132	236	3	act	act	NOUN
inlawrev-27132	236	4	of	of	ADP
inlawrev-27132	236	5	2015	2015	NUM
inlawrev-27132	236	6	,	,	PUNCT
inlawrev-27132	236	7	pub	pub	NOUN
inlawrev-27132	236	8	.	.	PUNCT
inlawrev-27132	237	1	l.	l.	PROPN
inlawrev-27132	237	2	no	no	INTJ
inlawrev-27132	237	3	.	.	PROPN
inlawrev-27132	238	1	114	114	NUM
inlawrev-27132	238	2	-	-	SYM
inlawrev-27132	238	3	74	74	NUM
inlawrev-27132	238	4	,	,	PUNCT
inlawrev-27132	238	5	129	129	NUM
inlawrev-27132	238	6	stat	stat	NOUN
inlawrev-27132	238	7	.	.	PUNCT
inlawrev-27132	239	1	584	584	NUM
inlawrev-27132	239	2	(	(	PUNCT
inlawrev-27132	239	3	2015	2015	NUM
inlawrev-27132	239	4	)	)	PUNCT
inlawrev-27132	239	5	.	.	PUNCT
inlawrev-27132	240	1	76	76	NUM
inlawrev-27132	240	2	.	.	PUNCT
inlawrev-27132	241	1	tax	tax	NOUN
inlawrev-27132	241	2	equity	equity	NOUN
inlawrev-27132	241	3	and	and	CCONJ
inlawrev-27132	241	4	fiscal	fiscal	ADJ
inlawrev-27132	241	5	responsibility	responsibility	NOUN
inlawrev-27132	241	6	act	act	NOUN
inlawrev-27132	241	7	of	of	ADP
inlawrev-27132	241	8	1982	1982	NUM
inlawrev-27132	241	9	,	,	PUNCT
inlawrev-27132	241	10	pub	pub	NOUN
inlawrev-27132	241	11	.	.	PUNCT
inlawrev-27132	242	1	l.	l.	PROPN
inlawrev-27132	242	2	no	no	INTJ
inlawrev-27132	242	3	.	.	PROPN
inlawrev-27132	243	1	97	97	NUM
inlawrev-27132	243	2	-	-	SYM
inlawrev-27132	243	3	248	248	NUM
inlawrev-27132	243	4	,	,	PUNCT
inlawrev-27132	243	5	96	96	NUM
inlawrev-27132	243	6	stat	stat	NOUN
inlawrev-27132	243	7	.	.	PUNCT
inlawrev-27132	244	1	324	324	NUM
inlawrev-27132	244	2	(	(	PUNCT
inlawrev-27132	244	3	1982	1982	NUM
inlawrev-27132	244	4	)	)	PUNCT
inlawrev-27132	244	5	(	(	PUNCT
inlawrev-27132	244	6	on	on	ADP
inlawrev-27132	244	7	september	september	PROPN
inlawrev-27132	244	8	3	3	NUM
inlawrev-27132	244	9	,	,	PUNCT
inlawrev-27132	244	10	1982	1982	NUM
inlawrev-27132	244	11	,	,	PUNCT
inlawrev-27132	244	12	president	president	PROPN
inlawrev-27132	244	13	ronald	ronald	PROPN
inlawrev-27132	244	14	reagan	reagan	PROPN
inlawrev-27132	244	15	signed	sign	VERB
inlawrev-27132	244	16	tefra	tefra	NOUN
inlawrev-27132	244	17	into	into	ADP
inlawrev-27132	244	18	law	law	NOUN
inlawrev-27132	244	19	,	,	PUNCT
inlawrev-27132	244	20	an	an	DET
inlawrev-27132	244	21	act	act	NOUN
inlawrev-27132	244	22	intended	intend	VERB
inlawrev-27132	244	23	to	to	PART
inlawrev-27132	244	24	reduce	reduce	VERB
inlawrev-27132	244	25	the	the	DET
inlawrev-27132	244	26	budget	budget	NOUN
inlawrev-27132	244	27	deficit	deficit	NOUN
inlawrev-27132	244	28	through	through	ADP
inlawrev-27132	244	29	federal	federal	ADJ
inlawrev-27132	244	30	spending	spending	NOUN
inlawrev-27132	244	31	cuts	cut	NOUN
inlawrev-27132	244	32	,	,	PUNCT
inlawrev-27132	244	33	tax	tax	NOUN
inlawrev-27132	244	34	increases	increase	NOUN
inlawrev-27132	244	35	,	,	PUNCT
inlawrev-27132	244	36	and	and	CCONJ
inlawrev-27132	244	37	reform	reform	NOUN
inlawrev-27132	244	38	measures	measure	NOUN
inlawrev-27132	244	39	.	.	PUNCT
inlawrev-27132	244	40	)	)	PUNCT
inlawrev-27132	244	41	.	.	PUNCT
inlawrev-27132	245	1	77	77	NUM
inlawrev-27132	245	2	.	.	PUNCT
inlawrev-27132	246	1	see	see	VERB
inlawrev-27132	246	2	irs	irs	PROPN
inlawrev-27132	246	3	launches	launch	VERB
inlawrev-27132	246	4	bba	bba	NOUN
inlawrev-27132	246	5	centralized	centralize	VERB
inlawrev-27132	246	6	partnership	partnership	NOUN
inlawrev-27132	246	7	audit	audit	NOUN
inlawrev-27132	246	8	webpage	webpage	NOUN
inlawrev-27132	246	9	,	,	PUNCT
inlawrev-27132	246	10	irs	irs	PROPN
inlawrev-27132	246	11	(	(	PUNCT
inlawrev-27132	246	12	sept	sept	PROPN
inlawrev-27132	246	13	.	.	PROPN
inlawrev-27132	246	14	1	1	NUM
inlawrev-27132	246	15	,	,	PUNCT
inlawrev-27132	246	16	2020	2020	NUM
inlawrev-27132	246	17	)	)	PUNCT
inlawrev-27132	246	18	,	,	PUNCT
inlawrev-27132	246	19	https://w	https://w	PROPN
inlawrev-27132	247	1	ww	ww	PROPN
inlawrev-27132	247	2	.irs.gov	.irs.gov	PROPN
inlawrev-27132	247	3	/	/	SYM
inlawrev-27132	247	4	n	n	CCONJ
inlawrev-27132	247	5	ew	ew	INTJ
inlawrev-27132	247	6	sroom	sroom	NOUN
inlawrev-27132	247	7	/irs	/ir	NOUN
inlawrev-27132	247	8	-	-	PUNCT
inlawrev-27132	247	9	launches	launch	NOUN
inlawrev-27132	247	10	-	-	PUNCT
inlawrev-27132	247	11	bba	bba	NOUN
inlawrev-27132	247	12	-	-	PUNCT
inlawrev-27132	247	13	centralized	centralize	VERB
inlawrev-27132	247	14	-	-	PUNCT
inlawrev-27132	247	15	partnership	partnership	NOUN
inlawrev-27132	247	16	-	-	PUNCT
inlawrev-27132	247	17	audit	audit	NOUN
inlawrev-27132	247	18	-	-	PUNCT
inlawrev-27132	247	19	webpage	webpage	NOUN
inlawrev-27132	247	20	[	[	X
inlawrev-27132	247	21	https://perma.cc/h8du-gx53	https://perma.cc/h8du-gx53	X
inlawrev-27132	247	22	]	]	PUNCT
inlawrev-27132	247	23	.	.	PUNCT
inlawrev-27132	248	1	678	678	NUM
inlawrev-27132	248	2	indiana	indiana	PROPN
inlawrev-27132	248	3	law	law	PROPN
inlawrev-27132	248	4	review	review	NOUN
inlawrev-27132	248	5	[	[	X
inlawrev-27132	248	6	vol	vol	NOUN
inlawrev-27132	248	7	.	.	PUNCT
inlawrev-27132	248	8	55:669	55:669	NUM
inlawrev-27132	248	9	corp	corp	PROPN
inlawrev-27132	248	10	.	.	PROPN
inlawrev-27132	248	11	]	]	PUNCT
inlawrev-27132	248	12	or	or	CCONJ
inlawrev-27132	248	13	1040	1040	NUM
inlawrev-27132	248	14	[	[	X
inlawrev-27132	248	15	individual	individual	NOUN
inlawrev-27132	248	16	]	]	X
inlawrev-27132	248	17	)	)	PUNCT
inlawrev-27132	248	18	are	be	AUX
inlawrev-27132	248	19	calculated	calculate	VERB
inlawrev-27132	248	20	at	at	ADP
inlawrev-27132	248	21	the	the	DET
inlawrev-27132	248	22	partnership	partnership	NOUN
inlawrev-27132	248	23	level.78	level.78	PROPN
inlawrev-27132	248	24	accordingly	accordingly	ADV
inlawrev-27132	248	25	,	,	PUNCT
inlawrev-27132	248	26	any	any	DET
inlawrev-27132	248	27	resulting	result	VERB
inlawrev-27132	248	28	tax	tax	NOUN
inlawrev-27132	248	29	deficiency	deficiency	NOUN
inlawrev-27132	248	30	,	,	PUNCT
inlawrev-27132	248	31	interest	interest	NOUN
inlawrev-27132	248	32	,	,	PUNCT
inlawrev-27132	248	33	or	or	CCONJ
inlawrev-27132	248	34	penalties	penalty	NOUN
inlawrev-27132	248	35	are	be	AUX
inlawrev-27132	248	36	assessed	assess	VERB
inlawrev-27132	248	37	directly	directly	ADV
inlawrev-27132	248	38	against	against	ADP
inlawrev-27132	248	39	the	the	DET
inlawrev-27132	248	40	partnership	partnership	NOUN
inlawrev-27132	248	41	in	in	ADP
inlawrev-27132	248	42	the	the	DET
inlawrev-27132	248	43	year	year	NOUN
inlawrev-27132	248	44	of	of	ADP
inlawrev-27132	248	45	audit.79	audit.79	PROPN
inlawrev-27132	248	46	in	in	ADP
inlawrev-27132	248	47	other	other	ADJ
inlawrev-27132	248	48	words	word	NOUN
inlawrev-27132	248	49	,	,	PUNCT
inlawrev-27132	248	50	under	under	ADP
inlawrev-27132	248	51	the	the	DET
inlawrev-27132	248	52	new	new	ADJ
inlawrev-27132	248	53	centralized	centralized	ADJ
inlawrev-27132	248	54	partnership	partnership	NOUN
inlawrev-27132	248	55	audit	audit	NOUN
inlawrev-27132	248	56	regime	regime	NOUN
inlawrev-27132	248	57	,	,	PUNCT
inlawrev-27132	248	58	the	the	DET
inlawrev-27132	248	59	irs	irs	PROPN
inlawrev-27132	248	60	assesses	assesse	NOUN
inlawrev-27132	248	61	and	and	CCONJ
inlawrev-27132	248	62	collects	collect	VERB
inlawrev-27132	248	63	any	any	DET
inlawrev-27132	248	64	understatement	understatement	NOUN
inlawrev-27132	248	65	of	of	ADP
inlawrev-27132	248	66	tax	tax	NOUN
inlawrev-27132	248	67	(	(	PUNCT
inlawrev-27132	248	68	i.e.	i.e.	X
inlawrev-27132	248	69	,	,	PUNCT
inlawrev-27132	248	70	an	an	DET
inlawrev-27132	248	71	imputed	impute	VERB
inlawrev-27132	248	72	underpayment	underpayment	NOUN
inlawrev-27132	248	73	)	)	PUNCT
inlawrev-27132	248	74	at	at	ADP
inlawrev-27132	248	75	the	the	DET
inlawrev-27132	248	76	partnership	partnership	NOUN
inlawrev-27132	248	77	level	level	NOUN
inlawrev-27132	248	78	.	.	PUNCT
inlawrev-27132	249	1	the	the	DET
inlawrev-27132	249	2	2021	2021	NUM
inlawrev-27132	249	3	ga	ga	NOUN
inlawrev-27132	249	4	continued	continue	VERB
inlawrev-27132	249	5	the	the	DET
inlawrev-27132	249	6	effort	effort	NOUN
inlawrev-27132	249	7	begun	begin	VERB
inlawrev-27132	249	8	by	by	ADP
inlawrev-27132	249	9	the	the	DET
inlawrev-27132	249	10	2020	2020	NUM
inlawrev-27132	249	11	ga	ga	PROPN
inlawrev-27132	249	12	to	to	PART
inlawrev-27132	249	13	conform	conform	VERB
inlawrev-27132	249	14	indiana	indiana	PROPN
inlawrev-27132	249	15	’s	’s	PROPN
inlawrev-27132	249	16	code	code	PROPN
inlawrev-27132	249	17	pertaining	pertain	VERB
inlawrev-27132	249	18	to	to	PART
inlawrev-27132	249	19	partnership	partnership	NOUN
inlawrev-27132	249	20	taxation	taxation	NOUN
inlawrev-27132	249	21	with	with	ADP
inlawrev-27132	249	22	the	the	DET
inlawrev-27132	249	23	irs	irs	PROPN
inlawrev-27132	249	24	’s	’s	PART
inlawrev-27132	249	25	centralized	centralized	ADJ
inlawrev-27132	249	26	partnership	partnership	NOUN
inlawrev-27132	249	27	audit	audit	NOUN
inlawrev-27132	249	28	regime.80	regime.80	NOUN
inlawrev-27132	249	29	it	it	PRON
inlawrev-27132	249	30	did	do	VERB
inlawrev-27132	249	31	this	this	PRON
inlawrev-27132	249	32	by	by	ADP
inlawrev-27132	249	33	adding	add	VERB
inlawrev-27132	249	34	chapter	chapter	NOUN
inlawrev-27132	249	35	4.5	4.5	NUM
inlawrev-27132	249	36	to	to	PART
inlawrev-27132	249	37	title	title	VERB
inlawrev-27132	249	38	6	6	NUM
inlawrev-27132	249	39	,	,	PUNCT
inlawrev-27132	249	40	article	article	NOUN
inlawrev-27132	249	41	3	3	NUM
inlawrev-27132	249	42	of	of	ADP
inlawrev-27132	249	43	the	the	DET
inlawrev-27132	249	44	indiana	indiana	PROPN
inlawrev-27132	249	45	code,81	code,81	NOUN
inlawrev-27132	249	46	which	which	PRON
inlawrev-27132	249	47	comprises	comprise	VERB
inlawrev-27132	249	48	indiana	indiana	PROPN
inlawrev-27132	249	49	’s	’s	PART
inlawrev-27132	249	50	statutory	statutory	ADJ
inlawrev-27132	249	51	conformity	conformity	NOUN
inlawrev-27132	249	52	with	with	ADP
inlawrev-27132	249	53	the	the	DET
inlawrev-27132	249	54	federal	federal	ADJ
inlawrev-27132	249	55	partnership	partnership	NOUN
inlawrev-27132	249	56	audit	audit	NOUN
inlawrev-27132	249	57	and	and	CCONJ
inlawrev-27132	249	58	administrative	administrative	ADJ
inlawrev-27132	249	59	adjustment	adjustment	NOUN
inlawrev-27132	249	60	rules	rule	NOUN
inlawrev-27132	249	61	.	.	PUNCT
inlawrev-27132	250	1	some	some	PRON
inlawrev-27132	250	2	of	of	ADP
inlawrev-27132	250	3	the	the	DET
inlawrev-27132	250	4	highlights	highlight	NOUN
inlawrev-27132	250	5	from	from	ADP
inlawrev-27132	250	6	the	the	DET
inlawrev-27132	250	7	new	new	ADJ
inlawrev-27132	250	8	chapter	chapter	NOUN
inlawrev-27132	250	9	and	and	CCONJ
inlawrev-27132	250	10	the	the	DET
inlawrev-27132	250	11	ga	ga	PROPN
inlawrev-27132	250	12	’s	’s	PART
inlawrev-27132	250	13	efforts	effort	NOUN
inlawrev-27132	250	14	to	to	PART
inlawrev-27132	250	15	conform	conform	VERB
inlawrev-27132	250	16	indiana	indiana	PROPN
inlawrev-27132	250	17	with	with	ADP
inlawrev-27132	250	18	the	the	DET
inlawrev-27132	250	19	bba	bba	NOUN
inlawrev-27132	250	20	follow	follow	NOUN
inlawrev-27132	250	21	.	.	PUNCT
inlawrev-27132	251	1	the	the	DET
inlawrev-27132	251	2	new	new	ADJ
inlawrev-27132	251	3	chapter	chapter	NOUN
inlawrev-27132	251	4	4.5	4.5	NUM
inlawrev-27132	251	5	provides	provide	VERB
inlawrev-27132	251	6	that	that	SCONJ
inlawrev-27132	251	7	,	,	PUNCT
inlawrev-27132	251	8	if	if	SCONJ
inlawrev-27132	251	9	the	the	DET
inlawrev-27132	251	10	department	department	NOUN
inlawrev-27132	251	11	conducts	conduct	VERB
inlawrev-27132	251	12	an	an	DET
inlawrev-27132	251	13	audit	audit	NOUN
inlawrev-27132	251	14	or	or	CCONJ
inlawrev-27132	251	15	investigation	investigation	NOUN
inlawrev-27132	251	16	of	of	ADP
inlawrev-27132	251	17	a	a	DET
inlawrev-27132	251	18	partnership82	partnership82	NOUN
inlawrev-27132	251	19	that	that	PRON
inlawrev-27132	251	20	disagrees	disagree	VERB
inlawrev-27132	251	21	with	with	ADP
inlawrev-27132	251	22	the	the	DET
inlawrev-27132	251	23	partnership	partnership	NOUN
inlawrev-27132	251	24	’s	’s	PART
inlawrev-27132	251	25	reporting	reporting	NOUN
inlawrev-27132	251	26	of	of	ADP
inlawrev-27132	251	27	its	its	PRON
inlawrev-27132	251	28	tax	tax	NOUN
inlawrev-27132	251	29	attributes	attribute	NOUN
inlawrev-27132	251	30	and	and	CCONJ
inlawrev-27132	251	31	adjusts	adjust	VERB
inlawrev-27132	251	32	or	or	CCONJ
inlawrev-27132	251	33	reallocates	reallocate	VERB
inlawrev-27132	251	34	one	one	NUM
inlawrev-27132	251	35	or	or	CCONJ
inlawrev-27132	251	36	more	more	ADJ
inlawrev-27132	251	37	of	of	ADP
inlawrev-27132	251	38	its	its	PRON
inlawrev-27132	251	39	tax	tax	NOUN
inlawrev-27132	251	40	attributes	attribute	NOUN
inlawrev-27132	251	41	,	,	PUNCT
inlawrev-27132	251	42	the	the	DET
inlawrev-27132	251	43	department	department	NOUN
inlawrev-27132	251	44	must	must	AUX
inlawrev-27132	251	45	issue	issue	VERB
inlawrev-27132	251	46	a	a	DET
inlawrev-27132	251	47	report	report	NOUN
inlawrev-27132	251	48	of	of	ADP
inlawrev-27132	251	49	proposed	propose	VERB
inlawrev-27132	251	50	partnership	partnership	NOUN
inlawrev-27132	251	51	adjustments.83	adjustments.83	PROPN
inlawrev-27132	251	52	this	this	PRON
inlawrev-27132	251	53	must	must	AUX
inlawrev-27132	251	54	list	list	VERB
inlawrev-27132	251	55	:	:	PUNCT
inlawrev-27132	251	56	(	(	PUNCT
inlawrev-27132	251	57	i	i	NOUN
inlawrev-27132	251	58	)	)	PUNCT
inlawrev-27132	251	59	the	the	DET
inlawrev-27132	251	60	department	department	NOUN
inlawrev-27132	251	61	’s	’s	PART
inlawrev-27132	251	62	adjustments	adjustment	NOUN
inlawrev-27132	251	63	to	to	ADP
inlawrev-27132	251	64	tax	tax	NOUN
inlawrev-27132	251	65	attributes	attribute	NOUN
inlawrev-27132	251	66	and	and	CCONJ
inlawrev-27132	251	67	(	(	PUNCT
inlawrev-27132	251	68	ii	ii	NOUN
inlawrev-27132	251	69	)	)	PUNCT
inlawrev-27132	251	70	the	the	DET
inlawrev-27132	251	71	allocation	allocation	NOUN
inlawrev-27132	251	72	of	of	ADP
inlawrev-27132	251	73	the	the	DET
inlawrev-27132	251	74	department	department	NOUN
inlawrev-27132	251	75	’s	’s	PART
inlawrev-27132	251	76	adjustments	adjustment	NOUN
inlawrev-27132	251	77	to	to	ADP
inlawrev-27132	251	78	all	all	DET
inlawrev-27132	251	79	directly	directly	ADV
inlawrev-27132	251	80	affected	affect	VERB
inlawrev-27132	251	81	partners.84	partners.84	NOUN
inlawrev-27132	251	82	if	if	SCONJ
inlawrev-27132	251	83	the	the	DET
inlawrev-27132	251	84	report	report	NOUN
inlawrev-27132	251	85	calls	call	VERB
inlawrev-27132	251	86	for	for	ADP
inlawrev-27132	251	87	a	a	DET
inlawrev-27132	251	88	tax	tax	NOUN
inlawrev-27132	251	89	increase	increase	NOUN
inlawrev-27132	251	90	or	or	CCONJ
inlawrev-27132	251	91	tax	tax	NOUN
inlawrev-27132	251	92	refund	refund	NOUN
inlawrev-27132	251	93	for	for	ADP
inlawrev-27132	251	94	one	one	NUM
inlawrev-27132	251	95	or	or	CCONJ
inlawrev-27132	251	96	more	more	ADJ
inlawrev-27132	251	97	of	of	ADP
inlawrev-27132	251	98	these	these	DET
inlawrev-27132	251	99	partners	partner	NOUN
inlawrev-27132	251	100	,	,	PUNCT
inlawrev-27132	251	101	it	it	PRON
inlawrev-27132	251	102	is	be	AUX
inlawrev-27132	251	103	considered	consider	VERB
inlawrev-27132	251	104	a	a	DET
inlawrev-27132	251	105	proposed	propose	VERB
inlawrev-27132	251	106	assessment	assessment	NOUN
inlawrev-27132	251	107	of	of	ADP
inlawrev-27132	251	108	the	the	DET
inlawrev-27132	251	109	partnership.85	partnership.85	NOUN
inlawrev-27132	251	110	if	if	SCONJ
inlawrev-27132	251	111	it	it	PRON
inlawrev-27132	251	112	brings	bring	VERB
inlawrev-27132	251	113	no	no	DET
inlawrev-27132	251	114	increase	increase	NOUN
inlawrev-27132	251	115	in	in	ADP
inlawrev-27132	251	116	tax	tax	NOUN
inlawrev-27132	251	117	for	for	ADP
inlawrev-27132	251	118	one	one	NUM
inlawrev-27132	251	119	or	or	CCONJ
inlawrev-27132	251	120	more	more	ADJ
inlawrev-27132	251	121	of	of	ADP
inlawrev-27132	251	122	these	these	DET
inlawrev-27132	251	123	partners	partner	NOUN
inlawrev-27132	251	124	but	but	CCONJ
inlawrev-27132	251	125	identifies	identify	VERB
inlawrev-27132	251	126	one	one	NUM
inlawrev-27132	251	127	or	or	CCONJ
inlawrev-27132	251	128	more	more	ADJ
inlawrev-27132	251	129	of	of	ADP
inlawrev-27132	251	130	them	they	PRON
inlawrev-27132	251	131	as	as	ADP
inlawrev-27132	251	132	due	due	ADJ
inlawrev-27132	251	133	a	a	DET
inlawrev-27132	251	134	tax	tax	NOUN
inlawrev-27132	251	135	refund	refund	NOUN
inlawrev-27132	251	136	,	,	PUNCT
inlawrev-27132	251	137	the	the	DET
inlawrev-27132	251	138	department	department	NOUN
inlawrev-27132	251	139	must	must	AUX
inlawrev-27132	251	140	issue	issue	VERB
inlawrev-27132	251	141	a	a	DET
inlawrev-27132	251	142	report	report	NOUN
inlawrev-27132	251	143	of	of	ADP
inlawrev-27132	251	144	proposed	propose	VERB
inlawrev-27132	251	145	partnership	partnership	NOUN
inlawrev-27132	251	146	adjustments	adjustment	NOUN
inlawrev-27132	251	147	to	to	ADP
inlawrev-27132	251	148	the	the	DET
inlawrev-27132	251	149	partnership.86	partnership.86	NOUN
inlawrev-27132	251	150	any	any	DET
inlawrev-27132	251	151	tax	tax	NOUN
inlawrev-27132	251	152	refund	refund	NOUN
inlawrev-27132	251	153	arising	arise	VERB
inlawrev-27132	251	154	from	from	ADP
inlawrev-27132	251	155	this	this	DET
inlawrev-27132	251	156	report	report	NOUN
inlawrev-27132	251	157	,	,	PUNCT
inlawrev-27132	251	158	however	however	ADV
inlawrev-27132	251	159	,	,	PUNCT
inlawrev-27132	251	160	must	must	AUX
inlawrev-27132	251	161	be	be	AUX
inlawrev-27132	251	162	sought	seek	VERB
inlawrev-27132	251	163	individually	individually	ADV
inlawrev-27132	251	164	by	by	ADP
inlawrev-27132	251	165	each	each	DET
inlawrev-27132	251	166	affected	affect	VERB
inlawrev-27132	251	167	partner	partner	NOUN
inlawrev-27132	251	168	subject	subject	ADJ
inlawrev-27132	251	169	to	to	ADP
inlawrev-27132	251	170	that	that	DET
inlawrev-27132	251	171	partner	partner	NOUN
inlawrev-27132	251	172	’s	’s	PART
inlawrev-27132	251	173	independently	independently	ADV
inlawrev-27132	251	174	determined	determine	VERB
inlawrev-27132	251	175	statute	statute	NOUN
inlawrev-27132	251	176	of	of	ADP
inlawrev-27132	251	177	limitations.87	limitations.87	PROPN
inlawrev-27132	251	178	the	the	DET
inlawrev-27132	251	179	new	new	ADJ
inlawrev-27132	251	180	chapter	chapter	NOUN
inlawrev-27132	251	181	provides	provide	VERB
inlawrev-27132	251	182	that	that	SCONJ
inlawrev-27132	251	183	a	a	DET
inlawrev-27132	251	184	report	report	NOUN
inlawrev-27132	251	185	of	of	ADP
inlawrev-27132	251	186	proposed	propose	VERB
inlawrev-27132	251	187	partnership	partnership	NOUN
inlawrev-27132	251	188	adjustments	adjustment	NOUN
inlawrev-27132	251	189	is	be	AUX
inlawrev-27132	251	190	considered	consider	VERB
inlawrev-27132	251	191	a	a	DET
inlawrev-27132	251	192	proposed	propose	VERB
inlawrev-27132	251	193	assessment	assessment	NOUN
inlawrev-27132	251	194	of	of	ADP
inlawrev-27132	251	195	the	the	DET
inlawrev-27132	251	196	partnership	partnership	NOUN
inlawrev-27132	251	197	for	for	ADP
inlawrev-27132	251	198	purposes	purpose	NOUN
inlawrev-27132	251	199	of	of	ADP
inlawrev-27132	251	200	an	an	DET
inlawrev-27132	251	201	administrative	administrative	ADJ
inlawrev-27132	251	202	protest	protest	NOUN
inlawrev-27132	251	203	to	to	ADP
inlawrev-27132	251	204	the	the	DET
inlawrev-27132	251	205	dor	dor	PROPN
inlawrev-27132	251	206	and	and	CCONJ
inlawrev-27132	251	207	appeals	appeal	NOUN
inlawrev-27132	251	208	to	to	ADP
inlawrev-27132	251	209	the	the	DET
inlawrev-27132	251	210	tax	tax	NOUN
inlawrev-27132	251	211	court	court	NOUN
inlawrev-27132	251	212	and	and	CCONJ
inlawrev-27132	251	213	supreme	supreme	PROPN
inlawrev-27132	251	214	court.88	court.88	NOUN
inlawrev-27132	251	215	the	the	DET
inlawrev-27132	251	216	new	new	ADJ
inlawrev-27132	251	217	chapter	chapter	NOUN
inlawrev-27132	251	218	provides	provide	VERB
inlawrev-27132	251	219	that	that	SCONJ
inlawrev-27132	251	220	a	a	DET
inlawrev-27132	251	221	report	report	NOUN
inlawrev-27132	251	222	of	of	ADP
inlawrev-27132	251	223	proposed	propose	VERB
inlawrev-27132	251	224	partnership	partnership	NOUN
inlawrev-27132	251	225	78	78	NUM
inlawrev-27132	251	226	.	.	PUNCT
inlawrev-27132	252	1	bipartisan	bipartisan	ADJ
inlawrev-27132	252	2	budget	budget	PROPN
inlawrev-27132	252	3	act	act	NOUN
inlawrev-27132	252	4	of	of	ADP
inlawrev-27132	252	5	2015	2015	NUM
inlawrev-27132	252	6	,	,	PUNCT
inlawrev-27132	252	7	pub	pub	NOUN
inlawrev-27132	252	8	.	.	PUNCT
inlawrev-27132	253	1	l.	l.	PROPN
inlawrev-27132	253	2	no	no	INTJ
inlawrev-27132	253	3	.	.	PROPN
inlawrev-27132	254	1	114	114	NUM
inlawrev-27132	254	2	-	-	SYM
inlawrev-27132	254	3	74	74	NUM
inlawrev-27132	254	4	,	,	PUNCT
inlawrev-27132	254	5	129	129	NUM
inlawrev-27132	254	6	stat	stat	NOUN
inlawrev-27132	254	7	.	.	PUNCT
inlawrev-27132	255	1	584	584	NUM
inlawrev-27132	255	2	(	(	PUNCT
inlawrev-27132	255	3	2015	2015	NUM
inlawrev-27132	255	4	)	)	PUNCT
inlawrev-27132	255	5	.	.	PUNCT
inlawrev-27132	256	1	79	79	NUM
inlawrev-27132	256	2	.	.	PUNCT
inlawrev-27132	257	1	i	i	PRON
inlawrev-27132	257	2	d.	d.	PROPN
inlawrev-27132	257	3	80	80	NUM
inlawrev-27132	257	4	.	.	PUNCT
inlawrev-27132	258	1	see	see	VERB
inlawrev-27132	258	2	,	,	PUNCT
inlawrev-27132	258	3	e.g.	e.g.	ADV
inlawrev-27132	258	4	,	,	PUNCT
inlawrev-27132	258	5	pub	pub	NOUN
inlawrev-27132	258	6	.	.	PUNCT
inlawrev-27132	259	1	l.	l.	PROPN
inlawrev-27132	259	2	no	no	INTJ
inlawrev-27132	259	3	.	.	PROPN
inlawrev-27132	260	1	167	167	NUM
inlawrev-27132	260	2	-	-	SYM
inlawrev-27132	260	3	2020	2020	NUM
inlawrev-27132	260	4	,	,	PUNCT
inlawrev-27132	260	5	§	§	PROPN
inlawrev-27132	260	6	41	41	NUM
inlawrev-27132	261	1	(	(	PUNCT
inlawrev-27132	261	2	ind	ind	PROPN
inlawrev-27132	261	3	.	.	PUNCT
inlawrev-27132	261	4	code	code	PROPN
inlawrev-27132	261	5	§	§	PROPN
inlawrev-27132	261	6	§	§	PROPN
inlawrev-27132	261	7	6	6	NUM
inlawrev-27132	261	8	-	-	SYM
inlawrev-27132	261	9	8.1	8.1	NUM
inlawrev-27132	261	10	-	-	PUNCT
inlawrev-27132	261	11	5	5	NUM
inlawrev-27132	261	12	-	-	PUNCT
inlawrev-27132	261	13	2(j)(1	2(j)(1	NUM
inlawrev-27132	261	14	)	)	PUNCT
inlawrev-27132	261	15	,	,	PUNCT
inlawrev-27132	261	16	(	(	PUNCT
inlawrev-27132	261	17	j)(2)(a)-(b	j)(2)(a)-(b	NOUN
inlawrev-27132	261	18	)	)	PUNCT
inlawrev-27132	261	19	,	,	PUNCT
inlawrev-27132	261	20	(	(	PUNCT
inlawrev-27132	261	21	j)(3)-(4	j)(3)-(4	PROPN
inlawrev-27132	261	22	)	)	PUNCT
inlawrev-27132	261	23	(	(	PUNCT
inlawrev-27132	261	24	2020	2020	NUM
inlawrev-27132	261	25	)	)	PUNCT
inlawrev-27132	261	26	)	)	PUNCT
inlawrev-27132	261	27	,	,	PUNCT
inlawrev-27132	261	28	effective	effective	ADJ
inlawrev-27132	261	29	retroactively	retroactively	ADV
inlawrev-27132	261	30	to	to	ADP
inlawrev-27132	261	31	january	january	PROPN
inlawrev-27132	261	32	1	1	NUM
inlawrev-27132	261	33	,	,	PUNCT
inlawrev-27132	261	34	2020	2020	NUM
inlawrev-27132	261	35	)	)	PUNCT
inlawrev-27132	261	36	(	(	PUNCT
inlawrev-27132	261	37	allows	allow	VERB
inlawrev-27132	261	38	the	the	DET
inlawrev-27132	261	39	dor	dor	NOUN
inlawrev-27132	261	40	to	to	PART
inlawrev-27132	261	41	issue	issue	VERB
inlawrev-27132	261	42	indiana	indiana	PROPN
inlawrev-27132	261	43	tax	tax	NOUN
inlawrev-27132	261	44	assessments	assessment	NOUN
inlawrev-27132	261	45	against	against	ADP
inlawrev-27132	261	46	a	a	DET
inlawrev-27132	261	47	partnership	partnership	NOUN
inlawrev-27132	261	48	or	or	CCONJ
inlawrev-27132	261	49	its	its	PRON
inlawrev-27132	261	50	partners	partner	NOUN
inlawrev-27132	261	51	that	that	PRON
inlawrev-27132	261	52	correspond	correspond	VERB
inlawrev-27132	261	53	to	to	ADP
inlawrev-27132	261	54	irs	irs	PROPN
inlawrev-27132	261	55	adjustments	adjustment	NOUN
inlawrev-27132	261	56	resulting	result	VERB
inlawrev-27132	261	57	from	from	ADP
inlawrev-27132	261	58	the	the	DET
inlawrev-27132	261	59	irs	irs	PROPN
inlawrev-27132	261	60	’	'	PUNCT
inlawrev-27132	261	61	application	application	NOUN
inlawrev-27132	261	62	of	of	ADP
inlawrev-27132	261	63	its	its	PRON
inlawrev-27132	261	64	centralized	centralized	ADJ
inlawrev-27132	261	65	partnership	partnership	NOUN
inlawrev-27132	261	66	audit	audit	NOUN
inlawrev-27132	261	67	regime	regime	NOUN
inlawrev-27132	261	68	(	(	PUNCT
inlawrev-27132	261	69	i.e.	i.e.	X
inlawrev-27132	261	70	,	,	PUNCT
inlawrev-27132	261	71	the	the	DET
inlawrev-27132	261	72	bba	bba	NOUN
inlawrev-27132	261	73	)	)	PUNCT
inlawrev-27132	261	74	)	)	PUNCT
inlawrev-27132	261	75	.	.	PUNCT
inlawrev-27132	262	1	81	81	NUM
inlawrev-27132	262	2	.	.	PUNCT
inlawrev-27132	262	3	act	act	NOUN
inlawrev-27132	262	4	of	of	ADP
inlawrev-27132	262	5	apr	apr	PROPN
inlawrev-27132	262	6	.	.	PROPN
inlawrev-27132	262	7	29	29	NUM
inlawrev-27132	262	8	,	,	PUNCT
inlawrev-27132	262	9	2021	2021	NUM
inlawrev-27132	262	10	,	,	PUNCT
inlawrev-27132	262	11	pub	pub	NOUN
inlawrev-27132	262	12	.	.	PUNCT
inlawrev-27132	263	1	l.	l.	PROPN
inlawrev-27132	263	2	no	no	INTJ
inlawrev-27132	263	3	.	.	PROPN
inlawrev-27132	264	1	159	159	NUM
inlawrev-27132	264	2	-	-	SYM
inlawrev-27132	264	3	2021	2021	NUM
inlawrev-27132	264	4	,	,	PUNCT
inlawrev-27132	264	5	§	§	PROPN
inlawrev-27132	264	6	18	18	NUM
inlawrev-27132	264	7	,	,	PUNCT
inlawrev-27132	264	8	2021	2021	NUM
inlawrev-27132	264	9	ind	ind	NOUN
inlawrev-27132	264	10	.	.	PUNCT
inlawrev-27132	265	1	acts	act	VERB
inlawrev-27132	265	2	1630	1630	NUM
inlawrev-27132	265	3	,	,	PUNCT
inlawrev-27132	265	4	1672	1672	NUM
inlawrev-27132	265	5	-	-	SYM
inlawrev-27132	265	6	94	94	NUM
inlawrev-27132	265	7	(	(	PUNCT
inlawrev-27132	265	8	codified	codify	VERB
inlawrev-27132	265	9	at	at	ADP
inlawrev-27132	265	10	ind	ind	PROPN
inlawrev-27132	265	11	.	.	PUNCT
inlawrev-27132	266	1	code	code	PROPN
inlawrev-27132	266	2	§	§	PROPN
inlawrev-27132	266	3	6	6	NUM
inlawrev-27132	266	4	-	-	SYM
inlawrev-27132	266	5	3	3	NUM
inlawrev-27132	266	6	-	-	SYM
inlawrev-27132	266	7	4.5	4.5	NUM
inlawrev-27132	266	8	(	(	PUNCT
inlawrev-27132	266	9	2021	2021	NUM
inlawrev-27132	266	10	)	)	PUNCT
inlawrev-27132	266	11	)	)	PUNCT
inlawrev-27132	266	12	,	,	PUNCT
inlawrev-27132	266	13	effective	effective	ADJ
inlawrev-27132	266	14	july	july	PROPN
inlawrev-27132	266	15	1	1	NUM
inlawrev-27132	266	16	,	,	PUNCT
inlawrev-27132	266	17	2021	2021	NUM
inlawrev-27132	266	18	.	.	PUNCT
inlawrev-27132	267	1	82	82	NUM
inlawrev-27132	267	2	.	.	PUNCT
inlawrev-27132	268	1	see	see	VERB
inlawrev-27132	268	2	i	i	PRON
inlawrev-27132	268	3	d.	d.	PROPN
inlawrev-27132	268	4	§	§	PROPN
inlawrev-27132	268	5	9	9	NUM
inlawrev-27132	268	6	,	,	PUNCT
inlawrev-27132	268	7	2021	2021	NUM
inlawrev-27132	268	8	ind	ind	NOUN
inlawrev-27132	268	9	.	.	PUNCT
inlawrev-27132	269	1	acts	act	VERB
inlawrev-27132	269	2	at	at	ADP
inlawrev-27132	269	3	1659	1659	NUM
inlawrev-27132	269	4	(	(	PUNCT
inlawrev-27132	269	5	codified	codify	VERB
inlawrev-27132	269	6	at	at	ADP
inlawrev-27132	269	7	ind	ind	PROPN
inlawrev-27132	269	8	.	.	PUNCT
inlawrev-27132	270	1	code	code	PROPN
inlawrev-27132	270	2	§	§	PROPN
inlawrev-27132	270	3	6	6	NUM
inlawrev-27132	270	4	-	-	SYM
inlawrev-27132	270	5	3	3	NUM
inlawrev-27132	270	6	-	-	PUNCT
inlawrev-27132	270	7	1	1	NUM
inlawrev-27132	270	8	-	-	SYM
inlawrev-27132	270	9	19	19	NUM
inlawrev-27132	270	10	(	(	PUNCT
inlawrev-27132	270	11	2021	2021	NUM
inlawrev-27132	270	12	)	)	PUNCT
inlawrev-27132	270	13	)	)	PUNCT
inlawrev-27132	271	1	(	(	PUNCT
inlawrev-27132	271	2	defining	define	VERB
inlawrev-27132	271	3	“	"	PUNCT
inlawrev-27132	271	4	partnership	partnership	NOUN
inlawrev-27132	271	5	”	"	PUNCT
inlawrev-27132	271	6	as	as	ADP
inlawrev-27132	271	7	“	"	PUNCT
inlawrev-27132	271	8	an	an	DET
inlawrev-27132	271	9	entity	entity	NOUN
inlawrev-27132	271	10	subject	subject	NOUN
inlawrev-27132	271	11	to	to	ADP
inlawrev-27132	271	12	the	the	DET
inlawrev-27132	271	13	requirements	requirement	NOUN
inlawrev-27132	271	14	of	of	ADP
inlawrev-27132	271	15	subchapter	subchapter	NOUN
inlawrev-27132	271	16	k	k	PROPN
inlawrev-27132	271	17	of	of	ADP
inlawrev-27132	271	18	the	the	DET
inlawrev-27132	271	19	internal	internal	ADJ
inlawrev-27132	271	20	revenue	revenue	NOUN
inlawrev-27132	271	21	code	code	NOUN
inlawrev-27132	271	22	.	.	PUNCT
inlawrev-27132	271	23	”	"	PUNCT
inlawrev-27132	271	24	)	)	PUNCT
inlawrev-27132	271	25	.	.	PUNCT
inlawrev-27132	272	1	83	83	NUM
inlawrev-27132	272	2	.	.	PUNCT
inlawrev-27132	273	1	i	i	PRON
inlawrev-27132	273	2	d.	d.	PROPN
inlawrev-27132	273	3	§	§	PROPN
inlawrev-27132	273	4	18	18	NUM
inlawrev-27132	273	5	,	,	PUNCT
inlawrev-27132	273	6	2021	2021	NUM
inlawrev-27132	273	7	ind	ind	NOUN
inlawrev-27132	273	8	.	.	PUNCT
inlawrev-27132	274	1	acts	act	VERB
inlawrev-27132	274	2	at	at	ADP
inlawrev-27132	274	3	1678	1678	NUM
inlawrev-27132	274	4	(	(	PUNCT
inlawrev-27132	274	5	codified	codify	VERB
inlawrev-27132	274	6	at	at	ADP
inlawrev-27132	274	7	ind	ind	PROPN
inlawrev-27132	274	8	.	.	PUNCT
inlawrev-27132	275	1	code	code	PROPN
inlawrev-27132	275	2	§	§	PROPN
inlawrev-27132	275	3	6	6	NUM
inlawrev-27132	275	4	-	-	SYM
inlawrev-27132	275	5	3	3	NUM
inlawrev-27132	275	6	-	-	SYM
inlawrev-27132	275	7	4.5	4.5	NUM
inlawrev-27132	275	8	-	-	SYM
inlawrev-27132	275	9	3	3	NUM
inlawrev-27132	275	10	(	(	PUNCT
inlawrev-27132	275	11	2021	2021	NUM
inlawrev-27132	275	12	)	)	PUNCT
inlawrev-27132	275	13	)	)	PUNCT
inlawrev-27132	275	14	.	.	PUNCT
inlawrev-27132	276	1	84	84	NUM
inlawrev-27132	276	2	.	.	PUNCT
inlawrev-27132	277	1	i	i	PRON
inlawrev-27132	277	2	d.	d.	PROPN
inlawrev-27132	277	3	(	(	PUNCT
inlawrev-27132	277	4	codified	codify	VERB
inlawrev-27132	277	5	at	at	ADP
inlawrev-27132	277	6	ind	ind	PROPN
inlawrev-27132	277	7	.	.	PUNCT
inlawrev-27132	278	1	code	code	PROPN
inlawrev-27132	278	2	§	§	PROPN
inlawrev-27132	278	3	6	6	NUM
inlawrev-27132	278	4	-	-	SYM
inlawrev-27132	278	5	3	3	NUM
inlawrev-27132	278	6	-	-	SYM
inlawrev-27132	278	7	4.5	4.5	NUM
inlawrev-27132	278	8	-	-	PUNCT
inlawrev-27132	278	9	3(b	3(b	NUM
inlawrev-27132	278	10	)	)	PUNCT
inlawrev-27132	278	11	(	(	PUNCT
inlawrev-27132	278	12	2021	2021	NUM
inlawrev-27132	278	13	)	)	PUNCT
inlawrev-27132	278	14	)	)	PUNCT
inlawrev-27132	278	15	.	.	PUNCT
inlawrev-27132	279	1	85	85	NUM
inlawrev-27132	279	2	.	.	PUNCT
inlawrev-27132	280	1	i	i	PRON
inlawrev-27132	280	2	d.	d.	PROPN
inlawrev-27132	280	3	(	(	PUNCT
inlawrev-27132	280	4	codified	codify	VERB
inlawrev-27132	280	5	at	at	ADP
inlawrev-27132	280	6	ind	ind	PROPN
inlawrev-27132	280	7	.	.	PUNCT
inlawrev-27132	281	1	code	code	PROPN
inlawrev-27132	281	2	§	§	PROPN
inlawrev-27132	281	3	6	6	NUM
inlawrev-27132	281	4	-	-	SYM
inlawrev-27132	281	5	3	3	NUM
inlawrev-27132	281	6	-	-	SYM
inlawrev-27132	281	7	4.5	4.5	NUM
inlawrev-27132	281	8	-	-	PUNCT
inlawrev-27132	281	9	3(c)(1	3(c)(1	NUM
inlawrev-27132	281	10	)	)	PUNCT
inlawrev-27132	281	11	(	(	PUNCT
inlawrev-27132	281	12	2021	2021	NUM
inlawrev-27132	281	13	)	)	PUNCT
inlawrev-27132	281	14	)	)	PUNCT
inlawrev-27132	281	15	.	.	PUNCT
inlawrev-27132	282	1	86	86	NUM
inlawrev-27132	282	2	.	.	PUNCT
inlawrev-27132	283	1	i	i	PRON
inlawrev-27132	283	2	d.	d.	PROPN
inlawrev-27132	283	3	§	§	PROPN
inlawrev-27132	283	4	18	18	NUM
inlawrev-27132	283	5	,	,	PUNCT
inlawrev-27132	283	6	2021	2021	NUM
inlawrev-27132	283	7	ind	ind	NOUN
inlawrev-27132	283	8	.	.	PUNCT
inlawrev-27132	284	1	acts	act	VERB
inlawrev-27132	284	2	at	at	ADP
inlawrev-27132	284	3	1679	1679	NUM
inlawrev-27132	284	4	(	(	PUNCT
inlawrev-27132	284	5	codified	codify	VERB
inlawrev-27132	284	6	at	at	ADP
inlawrev-27132	284	7	ind	ind	PROPN
inlawrev-27132	284	8	.	.	PUNCT
inlawrev-27132	285	1	code	code	PROPN
inlawrev-27132	285	2	§	§	PROPN
inlawrev-27132	285	3	6	6	NUM
inlawrev-27132	285	4	-	-	SYM
inlawrev-27132	285	5	3	3	NUM
inlawrev-27132	285	6	-	-	SYM
inlawrev-27132	285	7	4.5	4.5	NUM
inlawrev-27132	285	8	-	-	SYM
inlawrev-27132	285	9	3	3	NUM
inlawrev-27132	285	10	(	(	PUNCT
inlawrev-27132	285	11	2021	2021	NUM
inlawrev-27132	285	12	)	)	PUNCT
inlawrev-27132	285	13	)	)	PUNCT
inlawrev-27132	285	14	.	.	PUNCT
inlawrev-27132	286	1	87	87	NUM
inlawrev-27132	286	2	.	.	PUNCT
inlawrev-27132	287	1	i	i	PRON
inlawrev-27132	287	2	d.	d.	PROPN
inlawrev-27132	287	3	(	(	PUNCT
inlawrev-27132	287	4	codified	codify	VERB
inlawrev-27132	287	5	at	at	ADP
inlawrev-27132	287	6	ind	ind	PROPN
inlawrev-27132	287	7	.	.	PUNCT
inlawrev-27132	288	1	code	code	PROPN
inlawrev-27132	288	2	§	§	PROPN
inlawrev-27132	288	3	6	6	NUM
inlawrev-27132	288	4	-	-	SYM
inlawrev-27132	288	5	3	3	NUM
inlawrev-27132	288	6	-	-	SYM
inlawrev-27132	288	7	4.5	4.5	NUM
inlawrev-27132	288	8	-	-	PUNCT
inlawrev-27132	288	9	3(d	3(d	NUM
inlawrev-27132	288	10	)	)	PUNCT
inlawrev-27132	288	11	(	(	PUNCT
inlawrev-27132	288	12	2021	2021	NUM
inlawrev-27132	288	13	)	)	PUNCT
inlawrev-27132	288	14	)	)	PUNCT
inlawrev-27132	288	15	.	.	PUNCT
inlawrev-27132	289	1	88	88	NUM
inlawrev-27132	289	2	.	.	PUNCT
inlawrev-27132	290	1	i	i	PRON
inlawrev-27132	290	2	d.	d.	PROPN
inlawrev-27132	290	3	(	(	PUNCT
inlawrev-27132	290	4	codified	codify	VERB
inlawrev-27132	290	5	at	at	ADP
inlawrev-27132	290	6	ind	ind	PROPN
inlawrev-27132	290	7	.	.	PUNCT
inlawrev-27132	291	1	code	code	PROPN
inlawrev-27132	291	2	§	§	PROPN
inlawrev-27132	291	3	6	6	NUM
inlawrev-27132	291	4	-	-	SYM
inlawrev-27132	291	5	3	3	NUM
inlawrev-27132	291	6	-	-	SYM
inlawrev-27132	291	7	4.5	4.5	NUM
inlawrev-27132	291	8	-	-	SYM
inlawrev-27132	291	9	4	4	NUM
inlawrev-27132	291	10	(	(	PUNCT
inlawrev-27132	291	11	2021	2021	NUM
inlawrev-27132	291	12	)	)	PUNCT
inlawrev-27132	291	13	)	)	PUNCT
inlawrev-27132	291	14	.	.	PUNCT
inlawrev-27132	292	1	2022	2022	NUM
inlawrev-27132	292	2	]	]	PUNCT
inlawrev-27132	292	3	tax	tax	NOUN
inlawrev-27132	292	4	law	law	NOUN
inlawrev-27132	292	5	–	–	PUNCT
inlawrev-27132	292	6	state	state	NOUN
inlawrev-27132	292	7	679	679	NUM
inlawrev-27132	292	8	adjustments	adjustment	NOUN
inlawrev-27132	292	9	generally	generally	ADV
inlawrev-27132	292	10	becomes	become	VERB
inlawrev-27132	292	11	final	final	ADJ
inlawrev-27132	292	12	when	when	SCONJ
inlawrev-27132	292	13	the	the	DET
inlawrev-27132	292	14	partnership	partnership	NOUN
inlawrev-27132	292	15	or	or	CCONJ
inlawrev-27132	292	16	affected	affect	VERB
inlawrev-27132	292	17	partner	partner	NOUN
inlawrev-27132	292	18	has	have	AUX
inlawrev-27132	292	19	exhausted	exhaust	VERB
inlawrev-27132	292	20	all	all	DET
inlawrev-27132	292	21	administrative	administrative	ADJ
inlawrev-27132	292	22	or	or	CCONJ
inlawrev-27132	292	23	judicial	judicial	ADJ
inlawrev-27132	292	24	appeals.89	appeals.89	PROPN
inlawrev-27132	292	25	if	if	SCONJ
inlawrev-27132	292	26	the	the	DET
inlawrev-27132	292	27	department	department	NOUN
inlawrev-27132	292	28	determines	determine	VERB
inlawrev-27132	292	29	it	it	PRON
inlawrev-27132	292	30	must	must	AUX
inlawrev-27132	292	31	amend	amend	VERB
inlawrev-27132	292	32	the	the	DET
inlawrev-27132	292	33	report	report	NOUN
inlawrev-27132	292	34	of	of	ADP
inlawrev-27132	292	35	proposed	propose	VERB
inlawrev-27132	292	36	partnership	partnership	NOUN
inlawrev-27132	292	37	adjustments	adjustment	NOUN
inlawrev-27132	292	38	and	and	CCONJ
inlawrev-27132	292	39	further	far	ADV
inlawrev-27132	292	40	adjust	adjust	VERB
inlawrev-27132	292	41	partnership	partnership	NOUN
inlawrev-27132	292	42	tax	tax	NOUN
inlawrev-27132	292	43	attributes	attribute	NOUN
inlawrev-27132	292	44	,	,	PUNCT
inlawrev-27132	292	45	it	it	PRON
inlawrev-27132	292	46	has	have	VERB
inlawrev-27132	292	47	180	180	NUM
inlawrev-27132	292	48	days	day	NOUN
inlawrev-27132	292	49	to	to	PART
inlawrev-27132	292	50	issue	issue	VERB
inlawrev-27132	292	51	a	a	DET
inlawrev-27132	292	52	final	final	ADJ
inlawrev-27132	292	53	report	report	NOUN
inlawrev-27132	292	54	including	include	VERB
inlawrev-27132	292	55	these	these	DET
inlawrev-27132	292	56	adjustments.90	adjustments.90	NOUN
inlawrev-27132	292	57	for	for	ADP
inlawrev-27132	292	58	each	each	DET
inlawrev-27132	292	59	day	day	NOUN
inlawrev-27132	292	60	this	this	DET
inlawrev-27132	292	61	report	report	NOUN
inlawrev-27132	292	62	is	be	AUX
inlawrev-27132	292	63	delayed	delay	VERB
inlawrev-27132	292	64	past	past	ADP
inlawrev-27132	292	65	180	180	NUM
inlawrev-27132	292	66	days	day	NOUN
inlawrev-27132	292	67	,	,	PUNCT
inlawrev-27132	292	68	one	one	NUM
inlawrev-27132	292	69	day	day	NOUN
inlawrev-27132	292	70	is	be	AUX
inlawrev-27132	292	71	added	add	VERB
inlawrev-27132	292	72	to	to	ADP
inlawrev-27132	292	73	the	the	DET
inlawrev-27132	292	74	deadline	deadline	NOUN
inlawrev-27132	292	75	by	by	ADP
inlawrev-27132	292	76	which	which	PRON
inlawrev-27132	292	77	the	the	DET
inlawrev-27132	292	78	partnership	partnership	NOUN
inlawrev-27132	292	79	or	or	CCONJ
inlawrev-27132	292	80	“	"	PUNCT
inlawrev-27132	292	81	tiered	tiere	VERB
inlawrev-27132	292	82	partner”91	partner”91	PROPN
inlawrev-27132	292	83	must	must	AUX
inlawrev-27132	292	84	act	act	VERB
inlawrev-27132	292	85	(	(	PUNCT
inlawrev-27132	292	86	i.e.	i.e.	X
inlawrev-27132	292	87	,	,	PUNCT
inlawrev-27132	292	88	challenge	challenge	VERB
inlawrev-27132	292	89	the	the	DET
inlawrev-27132	292	90	report	report	NOUN
inlawrev-27132	292	91	or	or	CCONJ
inlawrev-27132	292	92	pay	pay	VERB
inlawrev-27132	292	93	owed	owe	VERB
inlawrev-27132	292	94	taxes	taxis	NOUN
inlawrev-27132	292	95	)	)	PUNCT
inlawrev-27132	292	96	without	without	ADP
inlawrev-27132	292	97	being	be	AUX
inlawrev-27132	292	98	subject	subject	ADJ
inlawrev-27132	292	99	to	to	ADP
inlawrev-27132	292	100	tax	tax	NOUN
inlawrev-27132	292	101	assessment.92	assessment.92	NOUN
inlawrev-27132	292	102	if	if	SCONJ
inlawrev-27132	292	103	the	the	DET
inlawrev-27132	292	104	department	department	NOUN
inlawrev-27132	292	105	enters	enter	VERB
inlawrev-27132	292	106	into	into	ADP
inlawrev-27132	292	107	a	a	DET
inlawrev-27132	292	108	settlement	settlement	NOUN
inlawrev-27132	292	109	with	with	ADP
inlawrev-27132	292	110	the	the	DET
inlawrev-27132	292	111	partnership	partnership	NOUN
inlawrev-27132	292	112	resolving	resolve	VERB
inlawrev-27132	292	113	all	all	DET
inlawrev-27132	292	114	matters	matter	NOUN
inlawrev-27132	292	115	pertaining	pertain	VERB
inlawrev-27132	292	116	to	to	ADP
inlawrev-27132	292	117	the	the	DET
inlawrev-27132	292	118	proposed	propose	VERB
inlawrev-27132	292	119	partnership	partnership	NOUN
inlawrev-27132	292	120	adjustments	adjustment	NOUN
inlawrev-27132	292	121	,	,	PUNCT
inlawrev-27132	292	122	the	the	DET
inlawrev-27132	292	123	report	report	NOUN
inlawrev-27132	292	124	of	of	ADP
inlawrev-27132	292	125	final	final	ADJ
inlawrev-27132	292	126	partnership	partnership	NOUN
inlawrev-27132	292	127	adjustments	adjustment	NOUN
inlawrev-27132	292	128	must	must	AUX
inlawrev-27132	292	129	be	be	AUX
inlawrev-27132	292	130	issued	issue	VERB
inlawrev-27132	292	131	within	within	ADP
inlawrev-27132	292	132	180	180	NUM
inlawrev-27132	292	133	days	day	NOUN
inlawrev-27132	292	134	of	of	ADP
inlawrev-27132	292	135	the	the	DET
inlawrev-27132	292	136	settlement	settlement	NOUN
inlawrev-27132	292	137	’s	’s	PART
inlawrev-27132	292	138	execution.93	execution.93	PROPN
inlawrev-27132	292	139	chapter	chapter	NOUN
inlawrev-27132	292	140	4.5	4.5	NUM
inlawrev-27132	292	141	requires	require	VERB
inlawrev-27132	292	142	a	a	DET
inlawrev-27132	292	143	partnership	partnership	NOUN
inlawrev-27132	292	144	issue	issue	NOUN
inlawrev-27132	292	145	a	a	DET
inlawrev-27132	292	146	“	"	PUNCT
inlawrev-27132	292	147	partner	partner	NOUN
inlawrev-27132	292	148	level	level	NOUN
inlawrev-27132	292	149	adjustments	adjustment	NOUN
inlawrev-27132	292	150	report	report	NOUN
inlawrev-27132	292	151	”	"	PUNCT
inlawrev-27132	292	152	to	to	ADP
inlawrev-27132	292	153	its	its	PRON
inlawrev-27132	292	154	direct	direct	ADJ
inlawrev-27132	292	155	partners	partner	NOUN
inlawrev-27132	292	156	and	and	CCONJ
inlawrev-27132	292	157	the	the	DET
inlawrev-27132	292	158	department	department	NOUN
inlawrev-27132	292	159	no	no	ADV
inlawrev-27132	292	160	later	later	ADV
inlawrev-27132	292	161	than	than	ADP
inlawrev-27132	292	162	90	90	NUM
inlawrev-27132	292	163	days	day	NOUN
inlawrev-27132	292	164	after	after	SCONJ
inlawrev-27132	292	165	it	it	PRON
inlawrev-27132	292	166	is	be	AUX
inlawrev-27132	292	167	issued	issue	VERB
inlawrev-27132	292	168	the	the	DET
inlawrev-27132	292	169	report	report	NOUN
inlawrev-27132	292	170	of	of	ADP
inlawrev-27132	292	171	final	final	ADJ
inlawrev-27132	292	172	partnership	partnership	NOUN
inlawrev-27132	292	173	adjustments.94	adjustments.94	PROPN
inlawrev-27132	292	174	if	if	SCONJ
inlawrev-27132	292	175	applicable	applicable	ADJ
inlawrev-27132	292	176	,	,	PUNCT
inlawrev-27132	292	177	the	the	DET
inlawrev-27132	292	178	partnership	partnership	NOUN
inlawrev-27132	292	179	must	must	AUX
inlawrev-27132	292	180	pay	pay	VERB
inlawrev-27132	292	181	any	any	DET
inlawrev-27132	292	182	additional	additional	ADJ
inlawrev-27132	292	183	composite	composite	ADJ
inlawrev-27132	292	184	or	or	CCONJ
inlawrev-27132	292	185	withholding	withholding	NOUN
inlawrev-27132	292	186	taxes	taxis	NOUN
inlawrev-27132	292	187	within	within	ADP
inlawrev-27132	292	188	this	this	DET
inlawrev-27132	292	189	same	same	ADJ
inlawrev-27132	292	190	period.95	period.95	NOUN
inlawrev-27132	292	191	the	the	DET
inlawrev-27132	292	192	tiered	tiere	VERB
inlawrev-27132	292	193	partners	partner	NOUN
inlawrev-27132	292	194	generally	generally	ADV
inlawrev-27132	292	195	have	have	VERB
inlawrev-27132	292	196	an	an	DET
inlawrev-27132	292	197	additional	additional	ADJ
inlawrev-27132	292	198	30	30	NUM
inlawrev-27132	292	199	days	day	NOUN
inlawrev-27132	292	200	from	from	ADP
inlawrev-27132	292	201	the	the	DET
inlawrev-27132	292	202	date	date	NOUN
inlawrev-27132	292	203	the	the	PRON
inlawrev-27132	292	204	they	they	PRON
inlawrev-27132	292	205	receive	receive	VERB
inlawrev-27132	292	206	a	a	DET
inlawrev-27132	292	207	partner	partner	NOUN
inlawrev-27132	292	208	-	-	PUNCT
inlawrev-27132	292	209	level	level	NOUN
inlawrev-27132	292	210	adjustments	adjustment	NOUN
inlawrev-27132	292	211	report	report	NOUN
inlawrev-27132	292	212	or	or	CCONJ
inlawrev-27132	292	213	other	other	ADJ
inlawrev-27132	292	214	amended	amend	VERB
inlawrev-27132	292	215	statement	statement	NOUN
inlawrev-27132	292	216	arising	arise	VERB
inlawrev-27132	292	217	from	from	ADP
inlawrev-27132	292	218	it	it	PRON
inlawrev-27132	292	219	in	in	ADP
inlawrev-27132	292	220	which	which	PRON
inlawrev-27132	292	221	to	to	PART
inlawrev-27132	292	222	provide	provide	VERB
inlawrev-27132	292	223	amended	amend	VERB
inlawrev-27132	292	224	statements	statement	NOUN
inlawrev-27132	292	225	to	to	ADP
inlawrev-27132	292	226	indirect	indirect	ADJ
inlawrev-27132	292	227	partners	partner	NOUN
inlawrev-27132	292	228	and	and	CCONJ
inlawrev-27132	292	229	the	the	DET
inlawrev-27132	292	230	department.96	department.96	NOUN
inlawrev-27132	292	231	they	they	PRON
inlawrev-27132	292	232	also	also	ADV
inlawrev-27132	292	233	receive	receive	VERB
inlawrev-27132	292	234	this	this	DET
inlawrev-27132	292	235	time	time	NOUN
inlawrev-27132	292	236	to	to	PART
inlawrev-27132	292	237	pay	pay	VERB
inlawrev-27132	292	238	any	any	DET
inlawrev-27132	292	239	additional	additional	ADJ
inlawrev-27132	292	240	composite	composite	ADJ
inlawrev-27132	292	241	or	or	CCONJ
inlawrev-27132	292	242	withholding	withholding	NOUN
inlawrev-27132	292	243	taxes.97	taxes.97	NOUN
inlawrev-27132	292	244	the	the	DET
inlawrev-27132	292	245	partner	partner	NOUN
inlawrev-27132	292	246	owing	owe	VERB
inlawrev-27132	292	247	taxes	taxis	NOUN
inlawrev-27132	292	248	due	due	ADJ
inlawrev-27132	292	249	to	to	ADP
inlawrev-27132	292	250	receiving	receive	VERB
inlawrev-27132	292	251	the	the	DET
inlawrev-27132	292	252	partner	partner	NOUN
inlawrev-27132	292	253	-	-	PUNCT
inlawrev-27132	292	254	level	level	NOUN
inlawrev-27132	292	255	adjustments	adjustment	NOUN
inlawrev-27132	292	256	report	report	NOUN
inlawrev-27132	292	257	has	have	VERB
inlawrev-27132	292	258	90	90	NUM
inlawrev-27132	292	259	days	day	NOUN
inlawrev-27132	292	260	from	from	ADP
inlawrev-27132	292	261	the	the	DET
inlawrev-27132	292	262	date	date	NOUN
inlawrev-27132	292	263	of	of	ADP
inlawrev-27132	292	264	receiving	receive	VERB
inlawrev-27132	292	265	it	it	PRON
inlawrev-27132	292	266	or	or	CCONJ
inlawrev-27132	292	267	a	a	DET
inlawrev-27132	292	268	statement	statement	NOUN
inlawrev-27132	292	269	deriving	derive	VERB
inlawrev-27132	292	270	from	from	ADP
inlawrev-27132	292	271	it	it	PRON
inlawrev-27132	292	272	to	to	PART
inlawrev-27132	292	273	file	file	VERB
inlawrev-27132	292	274	an	an	DET
inlawrev-27132	292	275	amended	amend	VERB
inlawrev-27132	292	276	return	return	NOUN
inlawrev-27132	292	277	and	and	CCONJ
inlawrev-27132	292	278	remit	remit	VERB
inlawrev-27132	292	279	any	any	DET
inlawrev-27132	292	280	taxes	taxis	NOUN
inlawrev-27132	292	281	due.98	due.98	VERB
inlawrev-27132	292	282	a	a	DET
inlawrev-27132	292	283	partnership	partnership	NOUN
inlawrev-27132	292	284	can	can	AUX
inlawrev-27132	292	285	elect	elect	VERB
inlawrev-27132	292	286	to	to	PART
inlawrev-27132	292	287	pay	pay	VERB
inlawrev-27132	292	288	a	a	DET
inlawrev-27132	292	289	partner	partner	NOUN
inlawrev-27132	292	290	’s	’s	PART
inlawrev-27132	292	291	taxes	taxis	NOUN
inlawrev-27132	292	292	due	due	ADJ
inlawrev-27132	292	293	as	as	ADP
inlawrev-27132	292	294	a	a	DET
inlawrev-27132	292	295	result	result	NOUN
inlawrev-27132	292	296	of	of	ADP
inlawrev-27132	292	297	the	the	DET
inlawrev-27132	292	298	report.99	report.99	NOUN
inlawrev-27132	292	299	the	the	DET
inlawrev-27132	292	300	partnership	partnership	NOUN
inlawrev-27132	292	301	must	must	AUX
inlawrev-27132	292	302	file	file	VERB
inlawrev-27132	292	303	notice	notice	NOUN
inlawrev-27132	292	304	of	of	ADP
inlawrev-27132	292	305	this	this	DET
inlawrev-27132	292	306	election	election	NOUN
inlawrev-27132	292	307	prior	prior	ADV
inlawrev-27132	292	308	to	to	ADP
inlawrev-27132	292	309	the	the	DET
inlawrev-27132	292	310	deadline	deadline	NOUN
inlawrev-27132	292	311	for	for	ADP
inlawrev-27132	292	312	filing	file	VERB
inlawrev-27132	292	313	a	a	DET
inlawrev-27132	292	314	protest	protest	NOUN
inlawrev-27132	292	315	(	(	PUNCT
inlawrev-27132	292	316	60	60	NUM
inlawrev-27132	292	317	days	day	NOUN
inlawrev-27132	292	318	in	in	ADP
inlawrev-27132	292	319	the	the	DET
inlawrev-27132	292	320	case	case	NOUN
inlawrev-27132	292	321	of	of	ADP
inlawrev-27132	292	322	an	an	DET
inlawrev-27132	292	323	audited	audited	ADJ
inlawrev-27132	292	324	partnership	partnership	NOUN
inlawrev-27132	292	325	)	)	PUNCT
inlawrev-27132	292	326	or	or	CCONJ
inlawrev-27132	292	327	the	the	DET
inlawrev-27132	292	328	deadline	deadline	NOUN
inlawrev-27132	292	329	for	for	ADP
inlawrev-27132	292	330	filing	file	VERB
inlawrev-27132	292	331	an	an	DET
inlawrev-27132	292	332	amended	amend	VERB
inlawrev-27132	292	333	return	return	NOUN
inlawrev-27132	292	334	(	(	PUNCT
inlawrev-27132	292	335	in	in	ADP
inlawrev-27132	292	336	the	the	DET
inlawrev-27132	292	337	case	case	NOUN
inlawrev-27132	292	338	of	of	ADP
inlawrev-27132	292	339	a	a	DET
inlawrev-27132	292	340	tiered	tiered	ADJ
inlawrev-27132	292	341	partner).100	partner).100	NOUN
inlawrev-27132	292	342	a	a	DET
inlawrev-27132	292	343	partnership	partnership	NOUN
inlawrev-27132	292	344	that	that	PRON
inlawrev-27132	292	345	has	have	AUX
inlawrev-27132	292	346	previously	previously	ADV
inlawrev-27132	292	347	elected	elect	VERB
inlawrev-27132	292	348	to	to	PART
inlawrev-27132	292	349	be	be	AUX
inlawrev-27132	292	350	taxed	tax	VERB
inlawrev-27132	292	351	at	at	ADP
inlawrev-27132	292	352	the	the	DET
inlawrev-27132	292	353	partnership	partnership	NOUN
inlawrev-27132	292	354	level	level	NOUN
inlawrev-27132	292	355	for	for	ADP
inlawrev-27132	292	356	a	a	DET
inlawrev-27132	292	357	taxable	taxable	ADJ
inlawrev-27132	292	358	year	year	NOUN
inlawrev-27132	292	359	will	will	AUX
inlawrev-27132	292	360	be	be	AUX
inlawrev-27132	292	361	deemed	deem	VERB
inlawrev-27132	292	362	to	to	PART
inlawrev-27132	292	363	have	have	AUX
inlawrev-27132	292	364	already	already	ADV
inlawrev-27132	292	365	elected	elect	VERB
inlawrev-27132	292	366	to	to	PART
inlawrev-27132	292	367	pay	pay	VERB
inlawrev-27132	292	368	at	at	ADP
inlawrev-27132	292	369	the	the	DET
inlawrev-27132	292	370	partnership	partnership	NOUN
inlawrev-27132	292	371	level	level	NOUN
inlawrev-27132	292	372	any	any	DET
inlawrev-27132	292	373	additional	additional	ADJ
inlawrev-27132	292	374	taxes	taxis	NOUN
inlawrev-27132	292	375	owed	owe	VERB
inlawrev-27132	292	376	due	due	ADP
inlawrev-27132	292	377	to	to	ADP
inlawrev-27132	292	378	the	the	DET
inlawrev-27132	292	379	report	report	NOUN
inlawrev-27132	292	380	of	of	ADP
inlawrev-27132	292	381	proposed	propose	VERB
inlawrev-27132	292	382	89	89	NUM
inlawrev-27132	292	383	.	.	PUNCT
inlawrev-27132	293	1	i	i	PRON
inlawrev-27132	293	2	d.	d.	PROPN
inlawrev-27132	293	3	(	(	PUNCT
inlawrev-27132	293	4	codified	codify	VERB
inlawrev-27132	293	5	at	at	ADP
inlawrev-27132	293	6	ind	ind	PROPN
inlawrev-27132	293	7	.	.	PUNCT
inlawrev-27132	294	1	code	code	PROPN
inlawrev-27132	294	2	§	§	PROPN
inlawrev-27132	294	3	6	6	NUM
inlawrev-27132	294	4	-	-	SYM
inlawrev-27132	294	5	3	3	NUM
inlawrev-27132	294	6	-	-	PUNCT
inlawrev-27132	294	7	4.5	4.5	NUM
inlawrev-27132	294	8	-	-	PUNCT
inlawrev-27132	294	9	5(a	5(a	NUM
inlawrev-27132	294	10	)	)	PUNCT
inlawrev-27132	294	11	(	(	PUNCT
inlawrev-27132	294	12	2021	2021	NUM
inlawrev-27132	294	13	)	)	PUNCT
inlawrev-27132	294	14	)	)	PUNCT
inlawrev-27132	294	15	.	.	PUNCT
inlawrev-27132	295	1	90	90	NUM
inlawrev-27132	295	2	.	.	PUNCT
inlawrev-27132	296	1	i	i	PRON
inlawrev-27132	296	2	d.	d.	PROPN
inlawrev-27132	296	3	§	§	PROPN
inlawrev-27132	296	4	18	18	NUM
inlawrev-27132	296	5	,	,	PUNCT
inlawrev-27132	296	6	2021	2021	NUM
inlawrev-27132	296	7	ind	ind	NOUN
inlawrev-27132	296	8	.	.	PUNCT
inlawrev-27132	297	1	acts	act	VERB
inlawrev-27132	297	2	at	at	ADP
inlawrev-27132	297	3	1678	1678	NUM
inlawrev-27132	297	4	-	-	SYM
inlawrev-27132	297	5	79	79	NUM
inlawrev-27132	297	6	(	(	PUNCT
inlawrev-27132	297	7	codified	codify	VERB
inlawrev-27132	297	8	at	at	ADP
inlawrev-27132	297	9	ind	ind	PROPN
inlawrev-27132	297	10	.	.	PUNCT
inlawrev-27132	298	1	code	code	PROPN
inlawrev-27132	298	2	§	§	PROPN
inlawrev-27132	298	3	6	6	NUM
inlawrev-27132	298	4	-	-	SYM
inlawrev-27132	298	5	3	3	NUM
inlawrev-27132	298	6	-	-	SYM
inlawrev-27132	298	7	4.5	4.5	NUM
inlawrev-27132	298	8	-	-	PUNCT
inlawrev-27132	298	9	5(b	5(b	NUM
inlawrev-27132	298	10	)	)	PUNCT
inlawrev-27132	298	11	(	(	PUNCT
inlawrev-27132	298	12	2021	2021	NUM
inlawrev-27132	298	13	)	)	PUNCT
inlawrev-27132	298	14	)	)	PUNCT
inlawrev-27132	298	15	.	.	PUNCT
inlawrev-27132	299	1	91	91	X
inlawrev-27132	299	2	.	.	PUNCT
inlawrev-27132	300	1	see	see	VERB
inlawrev-27132	300	2	i	i	PRON
inlawrev-27132	300	3	d.	d.	PROPN
inlawrev-27132	300	4	§	§	PROPN
inlawrev-27132	300	5	18	18	NUM
inlawrev-27132	300	6	,	,	PUNCT
inlawrev-27132	300	7	2021	2021	NUM
inlawrev-27132	300	8	ind	ind	NOUN
inlawrev-27132	300	9	.	.	PUNCT
inlawrev-27132	301	1	acts	act	VERB
inlawrev-27132	301	2	at	at	ADP
inlawrev-27132	301	3	1676	1676	NUM
inlawrev-27132	301	4	(	(	PUNCT
inlawrev-27132	301	5	codified	codify	VERB
inlawrev-27132	301	6	at	at	ADP
inlawrev-27132	301	7	ind	ind	PROPN
inlawrev-27132	301	8	.	.	PUNCT
inlawrev-27132	302	1	code	code	PROPN
inlawrev-27132	302	2	§	§	PROPN
inlawrev-27132	302	3	6	6	NUM
inlawrev-27132	302	4	-	-	SYM
inlawrev-27132	302	5	3	3	NUM
inlawrev-27132	302	6	-	-	SYM
inlawrev-27132	302	7	4.5	4.5	NUM
inlawrev-27132	302	8	-	-	PUNCT
inlawrev-27132	302	9	1(29	1(29	NUM
inlawrev-27132	302	10	)	)	PUNCT
inlawrev-27132	302	11	(	(	PUNCT
inlawrev-27132	302	12	2021	2021	NUM
inlawrev-27132	302	13	)	)	PUNCT
inlawrev-27132	302	14	)	)	PUNCT
inlawrev-27132	303	1	(	(	PUNCT
inlawrev-27132	303	2	defining	define	VERB
inlawrev-27132	303	3	a	a	DET
inlawrev-27132	303	4	“	"	PUNCT
inlawrev-27132	303	5	tiered	tiered	ADJ
inlawrev-27132	303	6	partner	partner	NOUN
inlawrev-27132	303	7	”	"	PUNCT
inlawrev-27132	303	8	as	as	ADP
inlawrev-27132	303	9	“	"	PUNCT
inlawrev-27132	303	10	any	any	DET
inlawrev-27132	303	11	partner	partner	NOUN
inlawrev-27132	303	12	that	that	PRON
inlawrev-27132	303	13	is	be	AUX
inlawrev-27132	303	14	a	a	DET
inlawrev-27132	303	15	partnership	partnership	NOUN
inlawrev-27132	303	16	or	or	CCONJ
inlawrev-27132	303	17	pass	pass	VERB
inlawrev-27132	303	18	through	through	ADP
inlawrev-27132	303	19	entity	entity	NOUN
inlawrev-27132	303	20	.	.	PUNCT
inlawrev-27132	303	21	”	"	PUNCT
inlawrev-27132	303	22	)	)	PUNCT
inlawrev-27132	303	23	.	.	PUNCT
inlawrev-27132	304	1	section	section	NOUN
inlawrev-27132	304	2	1	1	NUM
inlawrev-27132	304	3	of	of	ADP
inlawrev-27132	304	4	the	the	DET
inlawrev-27132	304	5	new	new	ADJ
inlawrev-27132	304	6	chapter	chapter	NOUN
inlawrev-27132	304	7	4.5	4.5	NUM
inlawrev-27132	304	8	also	also	ADV
inlawrev-27132	304	9	provides	provide	VERB
inlawrev-27132	304	10	numerous	numerous	ADJ
inlawrev-27132	304	11	other	other	ADJ
inlawrev-27132	304	12	definitions	definition	NOUN
inlawrev-27132	304	13	applicable	applicable	ADJ
inlawrev-27132	304	14	to	to	ADP
inlawrev-27132	304	15	the	the	DET
inlawrev-27132	304	16	new	new	ADJ
inlawrev-27132	304	17	chapter	chapter	NOUN
inlawrev-27132	304	18	.	.	PUNCT
inlawrev-27132	305	1	92	92	NUM
inlawrev-27132	305	2	.	.	PUNCT
inlawrev-27132	306	1	i	i	PRON
inlawrev-27132	306	2	d.	d.	PROPN
inlawrev-27132	306	3	§	§	PROPN
inlawrev-27132	306	4	18	18	NUM
inlawrev-27132	306	5	,	,	PUNCT
inlawrev-27132	306	6	2021	2021	NUM
inlawrev-27132	306	7	ind	ind	NOUN
inlawrev-27132	306	8	.	.	PUNCT
inlawrev-27132	307	1	acts	act	VERB
inlawrev-27132	307	2	at	at	ADP
inlawrev-27132	307	3	1679	1679	NUM
inlawrev-27132	307	4	(	(	PUNCT
inlawrev-27132	307	5	codified	codify	VERB
inlawrev-27132	307	6	at	at	ADP
inlawrev-27132	307	7	ind	ind	PROPN
inlawrev-27132	307	8	.	.	PUNCT
inlawrev-27132	308	1	code	code	PROPN
inlawrev-27132	308	2	§	§	PROPN
inlawrev-27132	308	3	6	6	NUM
inlawrev-27132	308	4	-	-	SYM
inlawrev-27132	308	5	3	3	NUM
inlawrev-27132	308	6	-	-	SYM
inlawrev-27132	308	7	4.5	4.5	NUM
inlawrev-27132	308	8	-	-	PUNCT
inlawrev-27132	308	9	5(b	5(b	NUM
inlawrev-27132	308	10	)	)	PUNCT
inlawrev-27132	308	11	(	(	PUNCT
inlawrev-27132	308	12	2021	2021	NUM
inlawrev-27132	308	13	)	)	PUNCT
inlawrev-27132	308	14	)	)	PUNCT
inlawrev-27132	308	15	.	.	PUNCT
inlawrev-27132	309	1	93	93	NUM
inlawrev-27132	309	2	.	.	PUNCT
inlawrev-27132	310	1	i	i	PRON
inlawrev-27132	310	2	d.	d.	PROPN
inlawrev-27132	310	3	§	§	PROPN
inlawrev-27132	310	4	18	18	NUM
inlawrev-27132	310	5	,	,	PUNCT
inlawrev-27132	310	6	2021	2021	NUM
inlawrev-27132	310	7	ind	ind	NOUN
inlawrev-27132	310	8	.	.	PUNCT
inlawrev-27132	311	1	acts	act	VERB
inlawrev-27132	311	2	at	at	ADP
inlawrev-27132	311	3	1680	1680	NUM
inlawrev-27132	311	4	(	(	PUNCT
inlawrev-27132	311	5	codified	codify	VERB
inlawrev-27132	311	6	at	at	ADP
inlawrev-27132	311	7	ind	ind	PROPN
inlawrev-27132	311	8	.	.	PUNCT
inlawrev-27132	312	1	code	code	PROPN
inlawrev-27132	312	2	§	§	PROPN
inlawrev-27132	312	3	6	6	NUM
inlawrev-27132	312	4	-	-	SYM
inlawrev-27132	312	5	3	3	NUM
inlawrev-27132	312	6	-	-	SYM
inlawrev-27132	312	7	4.5	4.5	NUM
inlawrev-27132	312	8	-	-	PUNCT
inlawrev-27132	312	9	5(c	5(c	NUM
inlawrev-27132	312	10	)	)	PUNCT
inlawrev-27132	312	11	(	(	PUNCT
inlawrev-27132	312	12	2021	2021	NUM
inlawrev-27132	312	13	)	)	PUNCT
inlawrev-27132	312	14	)	)	PUNCT
inlawrev-27132	312	15	.	.	PUNCT
inlawrev-27132	313	1	94	94	X
inlawrev-27132	313	2	.	.	PUNCT
inlawrev-27132	314	1	i	i	PRON
inlawrev-27132	314	2	d.	d.	PROPN
inlawrev-27132	314	3	(	(	PUNCT
inlawrev-27132	314	4	codified	codify	VERB
inlawrev-27132	314	5	at	at	ADP
inlawrev-27132	314	6	ind	ind	PROPN
inlawrev-27132	314	7	.	.	PUNCT
inlawrev-27132	315	1	code	code	PROPN
inlawrev-27132	315	2	§	§	PROPN
inlawrev-27132	315	3	6	6	NUM
inlawrev-27132	315	4	-	-	SYM
inlawrev-27132	315	5	3	3	NUM
inlawrev-27132	315	6	-	-	PUNCT
inlawrev-27132	315	7	4.5	4.5	NUM
inlawrev-27132	315	8	-	-	PUNCT
inlawrev-27132	315	9	6(a	6(a	NUM
inlawrev-27132	315	10	)	)	PUNCT
inlawrev-27132	315	11	(	(	PUNCT
inlawrev-27132	315	12	2021	2021	NUM
inlawrev-27132	315	13	)	)	PUNCT
inlawrev-27132	315	14	)	)	PUNCT
inlawrev-27132	315	15	.	.	PUNCT
inlawrev-27132	316	1	95	95	NUM
inlawrev-27132	316	2	.	.	PUNCT
inlawrev-27132	317	1	i	i	PRON
inlawrev-27132	317	2	d.	d.	PROPN
inlawrev-27132	317	3	(	(	PUNCT
inlawrev-27132	317	4	codified	codify	VERB
inlawrev-27132	317	5	at	at	ADP
inlawrev-27132	317	6	ind	ind	PROPN
inlawrev-27132	317	7	.	.	PUNCT
inlawrev-27132	318	1	code	code	PROPN
inlawrev-27132	318	2	§	§	PROPN
inlawrev-27132	318	3	6	6	NUM
inlawrev-27132	318	4	-	-	SYM
inlawrev-27132	318	5	3	3	NUM
inlawrev-27132	318	6	-	-	SYM
inlawrev-27132	318	7	4.5	4.5	NUM
inlawrev-27132	318	8	-	-	SYM
inlawrev-27132	318	9	6	6	NUM
inlawrev-27132	318	10	(	(	PUNCT
inlawrev-27132	318	11	2021	2021	NUM
inlawrev-27132	318	12	)	)	PUNCT
inlawrev-27132	318	13	)	)	PUNCT
inlawrev-27132	318	14	.	.	PUNCT
inlawrev-27132	319	1	96	96	X
inlawrev-27132	319	2	.	.	PUNCT
inlawrev-27132	320	1	i	i	PRON
inlawrev-27132	320	2	d.	d.	PROPN
inlawrev-27132	320	3	§	§	PROPN
inlawrev-27132	320	4	18	18	NUM
inlawrev-27132	320	5	,	,	PUNCT
inlawrev-27132	320	6	2021	2021	NUM
inlawrev-27132	320	7	ind	ind	NOUN
inlawrev-27132	320	8	.	.	PUNCT
inlawrev-27132	321	1	acts	act	VERB
inlawrev-27132	321	2	at	at	ADP
inlawrev-27132	321	3	1672	1672	NUM
inlawrev-27132	321	4	-	-	SYM
inlawrev-27132	321	5	74	74	NUM
inlawrev-27132	321	6	(	(	PUNCT
inlawrev-27132	321	7	codified	codify	VERB
inlawrev-27132	321	8	at	at	ADP
inlawrev-27132	321	9	ind	ind	PROPN
inlawrev-27132	321	10	.	.	PUNCT
inlawrev-27132	322	1	code	code	PROPN
inlawrev-27132	322	2	§	§	PROPN
inlawrev-27132	322	3	6	6	NUM
inlawrev-27132	322	4	-	-	SYM
inlawrev-27132	322	5	3	3	NUM
inlawrev-27132	322	6	-	-	SYM
inlawrev-27132	322	7	4.5	4.5	NUM
inlawrev-27132	322	8	-	-	PUNCT
inlawrev-27132	322	9	1	1	NUM
inlawrev-27132	322	10	,	,	PUNCT
inlawrev-27132	322	11	-6	-6	PROPN
inlawrev-27132	322	12	(	(	PUNCT
inlawrev-27132	322	13	2021	2021	NUM
inlawrev-27132	322	14	)	)	PUNCT
inlawrev-27132	322	15	)	)	PUNCT
inlawrev-27132	322	16	.	.	PUNCT
inlawrev-27132	323	1	(	(	PUNCT
inlawrev-27132	323	2	defining	define	VERB
inlawrev-27132	323	3	a	a	DET
inlawrev-27132	323	4	“	"	PUNCT
inlawrev-27132	323	5	direct	direct	ADJ
inlawrev-27132	323	6	partner	partner	NOUN
inlawrev-27132	323	7	”	"	PUNCT
inlawrev-27132	323	8	as	as	ADP
inlawrev-27132	323	9	a	a	DET
inlawrev-27132	323	10	person	person	NOUN
inlawrev-27132	323	11	“	"	PUNCT
inlawrev-27132	323	12	that	that	PRON
inlawrev-27132	323	13	holds	hold	VERB
inlawrev-27132	323	14	an	an	DET
inlawrev-27132	323	15	interest	interest	NOUN
inlawrev-27132	323	16	directly	directly	ADV
inlawrev-27132	323	17	in	in	ADP
inlawrev-27132	323	18	a	a	DET
inlawrev-27132	323	19	partnership	partnership	NOUN
inlawrev-27132	323	20	or	or	CCONJ
inlawrev-27132	323	21	pass	pass	VERB
inlawrev-27132	323	22	through	through	ADP
inlawrev-27132	323	23	entity	entity	NOUN
inlawrev-27132	323	24	.	.	PUNCT
inlawrev-27132	323	25	”	"	PUNCT
inlawrev-27132	324	1	and	and	CCONJ
inlawrev-27132	324	2	defining	define	VERB
inlawrev-27132	324	3	an	an	DET
inlawrev-27132	324	4	“	"	PUNCT
inlawrev-27132	324	5	indirect	indirect	ADJ
inlawrev-27132	324	6	partner	partner	NOUN
inlawrev-27132	324	7	”	"	PUNCT
inlawrev-27132	324	8	as	as	ADP
inlawrev-27132	324	9	a	a	DET
inlawrev-27132	324	10	person	person	NOUN
inlawrev-27132	324	11	holding	hold	VERB
inlawrev-27132	324	12	an	an	DET
inlawrev-27132	324	13	interest	interest	NOUN
inlawrev-27132	324	14	in	in	ADP
inlawrev-27132	324	15	a	a	DET
inlawrev-27132	324	16	partnership	partnership	NOUN
inlawrev-27132	324	17	through	through	ADP
inlawrev-27132	324	18	one	one	NUM
inlawrev-27132	324	19	or	or	CCONJ
inlawrev-27132	324	20	more	more	ADJ
inlawrev-27132	324	21	pass	pass	VERB
inlawrev-27132	324	22	-	-	PUNCT
inlawrev-27132	324	23	through	through	ADP
inlawrev-27132	324	24	partners	partner	NOUN
inlawrev-27132	324	25	(	(	PUNCT
inlawrev-27132	324	26	i.e.	i.e.	X
inlawrev-27132	324	27	,	,	PUNCT
inlawrev-27132	324	28	entities	entity	NOUN
inlawrev-27132	324	29	)	)	PUNCT
inlawrev-27132	324	30	.	.	PUNCT
inlawrev-27132	325	1	see	see	VERB
inlawrev-27132	325	2	treas	treas	PROPN
inlawrev-27132	325	3	.	.	PUNCT
inlawrev-27132	326	1	reg	reg	PROPN
inlawrev-27132	326	2	.	.	PUNCT
inlawrev-27132	327	1	§	§	PROPN
inlawrev-27132	327	2	301.6241	301.6241	PROPN
inlawrev-27132	327	3	-	-	SYM
inlawrev-27132	327	4	1(a)(4	1(a)(4	NUM
inlawrev-27132	327	5	)	)	PUNCT
inlawrev-27132	327	6	.	.	PUNCT
inlawrev-27132	328	1	97	97	NUM
inlawrev-27132	328	2	.	.	PUNCT
inlawrev-27132	329	1	i	i	PRON
inlawrev-27132	329	2	d.	d.	PROPN
inlawrev-27132	329	3	§	§	PROPN
inlawrev-27132	329	4	18	18	NUM
inlawrev-27132	329	5	,	,	PUNCT
inlawrev-27132	329	6	2021	2021	NUM
inlawrev-27132	329	7	ind	ind	NOUN
inlawrev-27132	329	8	.	.	PUNCT
inlawrev-27132	330	1	acts	act	VERB
inlawrev-27132	330	2	at	at	ADP
inlawrev-27132	330	3	1681	1681	NUM
inlawrev-27132	330	4	(	(	PUNCT
inlawrev-27132	330	5	codified	codify	VERB
inlawrev-27132	330	6	at	at	ADP
inlawrev-27132	330	7	ind	ind	PROPN
inlawrev-27132	330	8	.	.	PUNCT
inlawrev-27132	331	1	code	code	PROPN
inlawrev-27132	331	2	§	§	PROPN
inlawrev-27132	331	3	6	6	NUM
inlawrev-27132	331	4	-	-	SYM
inlawrev-27132	331	5	3	3	NUM
inlawrev-27132	331	6	-	-	SYM
inlawrev-27132	331	7	4.5	4.5	NUM
inlawrev-27132	331	8	-	-	SYM
inlawrev-27132	331	9	6	6	NUM
inlawrev-27132	331	10	(	(	PUNCT
inlawrev-27132	331	11	2021	2021	NUM
inlawrev-27132	331	12	)	)	PUNCT
inlawrev-27132	331	13	)	)	PUNCT
inlawrev-27132	331	14	.	.	PUNCT
inlawrev-27132	332	1	98	98	NUM
inlawrev-27132	332	2	.	.	PUNCT
inlawrev-27132	333	1	i	i	PRON
inlawrev-27132	333	2	d.	d.	PROPN
inlawrev-27132	333	3	§	§	PROPN
inlawrev-27132	333	4	18	18	NUM
inlawrev-27132	333	5	,	,	PUNCT
inlawrev-27132	333	6	2021	2021	NUM
inlawrev-27132	333	7	ind	ind	NOUN
inlawrev-27132	333	8	.	.	PUNCT
inlawrev-27132	334	1	acts	act	VERB
inlawrev-27132	334	2	at	at	ADP
inlawrev-27132	334	3	1680	1680	NUM
inlawrev-27132	334	4	(	(	PUNCT
inlawrev-27132	334	5	codified	codify	VERB
inlawrev-27132	334	6	at	at	ADP
inlawrev-27132	334	7	ind	ind	PROPN
inlawrev-27132	334	8	.	.	PUNCT
inlawrev-27132	335	1	code	code	PROPN
inlawrev-27132	335	2	§	§	PROPN
inlawrev-27132	335	3	6	6	NUM
inlawrev-27132	335	4	-	-	SYM
inlawrev-27132	335	5	3	3	NUM
inlawrev-27132	335	6	-	-	SYM
inlawrev-27132	335	7	4.5	4.5	NUM
inlawrev-27132	335	8	-	-	PUNCT
inlawrev-27132	335	9	6(c	6(c	NUM
inlawrev-27132	335	10	)	)	PUNCT
inlawrev-27132	335	11	(	(	PUNCT
inlawrev-27132	335	12	2021	2021	NUM
inlawrev-27132	335	13	)	)	PUNCT
inlawrev-27132	335	14	)	)	PUNCT
inlawrev-27132	335	15	.	.	PUNCT
inlawrev-27132	336	1	99	99	NUM
inlawrev-27132	336	2	.	.	PUNCT
inlawrev-27132	337	1	i	i	PRON
inlawrev-27132	337	2	d.	d.	PROPN
inlawrev-27132	337	3	§	§	PROPN
inlawrev-27132	337	4	18	18	NUM
inlawrev-27132	337	5	,	,	PUNCT
inlawrev-27132	337	6	2021	2021	NUM
inlawrev-27132	337	7	ind	ind	NOUN
inlawrev-27132	337	8	.	.	PUNCT
inlawrev-27132	338	1	acts	act	VERB
inlawrev-27132	338	2	at	at	ADP
inlawrev-27132	338	3	1680	1680	NUM
inlawrev-27132	338	4	-	-	SYM
inlawrev-27132	338	5	81	81	NUM
inlawrev-27132	338	6	(	(	PUNCT
inlawrev-27132	338	7	codified	codify	VERB
inlawrev-27132	338	8	at	at	ADP
inlawrev-27132	338	9	ind	ind	PROPN
inlawrev-27132	338	10	.	.	PUNCT
inlawrev-27132	339	1	code	code	PROPN
inlawrev-27132	339	2	§	§	PROPN
inlawrev-27132	339	3	6	6	NUM
inlawrev-27132	339	4	-	-	SYM
inlawrev-27132	339	5	3	3	NUM
inlawrev-27132	339	6	-	-	PUNCT
inlawrev-27132	339	7	4.5	4.5	NUM
inlawrev-27132	339	8	-	-	PUNCT
inlawrev-27132	339	9	6(d)(1	6(d)(1	NUM
inlawrev-27132	339	10	)	)	PUNCT
inlawrev-27132	339	11	(	(	PUNCT
inlawrev-27132	339	12	2021	2021	NUM
inlawrev-27132	339	13	)	)	PUNCT
inlawrev-27132	339	14	)	)	PUNCT
inlawrev-27132	339	15	.	.	PUNCT
inlawrev-27132	340	1	100	100	NUM
inlawrev-27132	340	2	.	.	PUNCT
inlawrev-27132	341	1	i	i	PRON
inlawrev-27132	341	2	d.	d.	PROPN
inlawrev-27132	341	3	§	§	PROPN
inlawrev-27132	341	4	18	18	NUM
inlawrev-27132	341	5	,	,	PUNCT
inlawrev-27132	341	6	2021	2021	NUM
inlawrev-27132	341	7	ind	ind	NOUN
inlawrev-27132	341	8	.	.	PUNCT
inlawrev-27132	342	1	acts	act	VERB
inlawrev-27132	342	2	at	at	ADP
inlawrev-27132	342	3	1681	1681	NUM
inlawrev-27132	342	4	(	(	PUNCT
inlawrev-27132	342	5	codified	codify	VERB
inlawrev-27132	342	6	at	at	ADP
inlawrev-27132	342	7	ind	ind	PROPN
inlawrev-27132	342	8	.	.	PUNCT
inlawrev-27132	343	1	code	code	PROPN
inlawrev-27132	343	2	§	§	PROPN
inlawrev-27132	343	3	6	6	NUM
inlawrev-27132	343	4	-	-	SYM
inlawrev-27132	343	5	3	3	NUM
inlawrev-27132	343	6	-	-	PUNCT
inlawrev-27132	343	7	4.5	4.5	NUM
inlawrev-27132	343	8	-	-	PUNCT
inlawrev-27132	343	9	6(d)(2	6(d)(2	NUM
inlawrev-27132	343	10	)	)	PUNCT
inlawrev-27132	343	11	(	(	PUNCT
inlawrev-27132	343	12	2021	2021	NUM
inlawrev-27132	343	13	)	)	PUNCT
inlawrev-27132	343	14	)	)	PUNCT
inlawrev-27132	343	15	.	.	PUNCT
inlawrev-27132	344	1	680	680	NUM
inlawrev-27132	344	2	indiana	indiana	PROPN
inlawrev-27132	344	3	law	law	NOUN
inlawrev-27132	344	4	review	review	NOUN
inlawrev-27132	344	5	[	[	X
inlawrev-27132	344	6	vol	vol	NOUN
inlawrev-27132	344	7	.	.	PUNCT
inlawrev-27132	344	8	55:669	55:669	NUM
inlawrev-27132	344	9	partnership	partnership	NOUN
inlawrev-27132	344	10	adjustments.101	adjustments.101	NOUN
inlawrev-27132	344	11	chapter	chapter	NOUN
inlawrev-27132	344	12	4.5	4.5	NUM
inlawrev-27132	344	13	provides	provide	VERB
inlawrev-27132	344	14	that	that	SCONJ
inlawrev-27132	344	15	if	if	SCONJ
inlawrev-27132	344	16	,	,	PUNCT
inlawrev-27132	344	17	after	after	ADP
inlawrev-27132	344	18	receiving	receive	VERB
inlawrev-27132	344	19	the	the	DET
inlawrev-27132	344	20	partner	partner	NOUN
inlawrev-27132	344	21	-	-	PUNCT
inlawrev-27132	344	22	level	level	NOUN
inlawrev-27132	344	23	adjustments	adjustment	NOUN
inlawrev-27132	344	24	report	report	NOUN
inlawrev-27132	344	25	,	,	PUNCT
inlawrev-27132	344	26	the	the	DET
inlawrev-27132	344	27	department	department	NOUN
inlawrev-27132	344	28	determines	determine	VERB
inlawrev-27132	344	29	that	that	SCONJ
inlawrev-27132	344	30	a	a	DET
inlawrev-27132	344	31	partner	partner	NOUN
inlawrev-27132	344	32	has	have	AUX
inlawrev-27132	344	33	not	not	PART
inlawrev-27132	344	34	reported	report	VERB
inlawrev-27132	344	35	the	the	DET
inlawrev-27132	344	36	proper	proper	ADJ
inlawrev-27132	344	37	amount	amount	NOUN
inlawrev-27132	344	38	of	of	ADP
inlawrev-27132	344	39	tax	tax	NOUN
inlawrev-27132	344	40	due	due	ADJ
inlawrev-27132	344	41	,	,	PUNCT
inlawrev-27132	344	42	it	it	PRON
inlawrev-27132	344	43	will	will	AUX
inlawrev-27132	344	44	issue	issue	VERB
inlawrev-27132	344	45	the	the	DET
inlawrev-27132	344	46	partner	partner	NOUN
inlawrev-27132	344	47	a	a	DET
inlawrev-27132	344	48	tax	tax	NOUN
inlawrev-27132	344	49	assessment.102	assessment.102	NOUN
inlawrev-27132	344	50	for	for	ADP
inlawrev-27132	344	51	purposes	purpose	NOUN
inlawrev-27132	344	52	of	of	ADP
inlawrev-27132	344	53	any	any	DET
inlawrev-27132	344	54	assessment	assessment	NOUN
inlawrev-27132	344	55	,	,	PUNCT
inlawrev-27132	344	56	protest	protest	NOUN
inlawrev-27132	344	57	,	,	PUNCT
inlawrev-27132	344	58	or	or	CCONJ
inlawrev-27132	344	59	litigation	litigation	NOUN
inlawrev-27132	344	60	arising	arise	VERB
inlawrev-27132	344	61	from	from	ADP
inlawrev-27132	344	62	a	a	DET
inlawrev-27132	344	63	partner	partner	NOUN
inlawrev-27132	344	64	-	-	PUNCT
inlawrev-27132	344	65	level	level	NOUN
inlawrev-27132	344	66	adjustments	adjustment	NOUN
inlawrev-27132	344	67	report	report	NOUN
inlawrev-27132	344	68	,	,	PUNCT
inlawrev-27132	344	69	any	any	DET
inlawrev-27132	344	70	adjustments	adjustment	NOUN
inlawrev-27132	344	71	to	to	ADP
inlawrev-27132	344	72	tax	tax	NOUN
inlawrev-27132	344	73	are	be	AUX
inlawrev-27132	344	74	deemed	deem	VERB
inlawrev-27132	344	75	final.103	final.103	PROPN
inlawrev-27132	344	76	if	if	SCONJ
inlawrev-27132	344	77	a	a	DET
inlawrev-27132	344	78	partnership	partnership	NOUN
inlawrev-27132	344	79	determines	determine	VERB
inlawrev-27132	344	80	that	that	SCONJ
inlawrev-27132	344	81	it	it	PRON
inlawrev-27132	344	82	did	do	AUX
inlawrev-27132	344	83	not	not	PART
inlawrev-27132	344	84	correctly	correctly	ADV
inlawrev-27132	344	85	report	report	VERB
inlawrev-27132	344	86	or	or	CCONJ
inlawrev-27132	344	87	allocate	allocate	VERB
inlawrev-27132	344	88	a	a	DET
inlawrev-27132	344	89	tax	tax	NOUN
inlawrev-27132	344	90	attribute	attribute	NOUN
inlawrev-27132	344	91	for	for	ADP
inlawrev-27132	344	92	a	a	DET
inlawrev-27132	344	93	taxable	taxable	ADJ
inlawrev-27132	344	94	year	year	NOUN
inlawrev-27132	344	95	or	or	CCONJ
inlawrev-27132	344	96	receives	receive	VERB
inlawrev-27132	344	97	a	a	DET
inlawrev-27132	344	98	final	final	ADJ
inlawrev-27132	344	99	federal	federal	ADJ
inlawrev-27132	344	100	adjustment	adjustment	NOUN
inlawrev-27132	344	101	determination	determination	NOUN
inlawrev-27132	344	102	,	,	PUNCT
inlawrev-27132	344	103	it	it	PRON
inlawrev-27132	344	104	must	must	AUX
inlawrev-27132	344	105	file	file	VERB
inlawrev-27132	344	106	an	an	DET
inlawrev-27132	344	107	amended	amend	VERB
inlawrev-27132	344	108	return	return	NOUN
inlawrev-27132	344	109	with	with	ADP
inlawrev-27132	344	110	the	the	DET
inlawrev-27132	344	111	department.104	department.104	NOUN
inlawrev-27132	344	112	the	the	DET
inlawrev-27132	344	113	partnership	partnership	NOUN
inlawrev-27132	344	114	must	must	AUX
inlawrev-27132	344	115	provide	provide	VERB
inlawrev-27132	344	116	its	its	PRON
inlawrev-27132	344	117	direct	direct	ADJ
inlawrev-27132	344	118	partners	partner	NOUN
inlawrev-27132	344	119	with	with	ADP
inlawrev-27132	344	120	amended	amend	VERB
inlawrev-27132	344	121	statements	statement	NOUN
inlawrev-27132	344	122	specifying	specify	VERB
inlawrev-27132	344	123	the	the	DET
inlawrev-27132	344	124	corrected	correct	VERB
inlawrev-27132	344	125	,	,	PUNCT
inlawrev-27132	344	126	and	and	CCONJ
inlawrev-27132	344	127	properly	properly	ADV
inlawrev-27132	344	128	allocated	allocate	VERB
inlawrev-27132	344	129	,	,	PUNCT
inlawrev-27132	344	130	tax	tax	NOUN
inlawrev-27132	344	131	attributes	attribute	NOUN
inlawrev-27132	344	132	for	for	ADP
inlawrev-27132	344	133	the	the	DET
inlawrev-27132	344	134	applicable	applicable	ADJ
inlawrev-27132	344	135	tax	tax	NOUN
inlawrev-27132	344	136	year.105	year.105	PROPN
inlawrev-27132	344	137	the	the	DET
inlawrev-27132	344	138	partnership	partnership	NOUN
inlawrev-27132	344	139	and	and	CCONJ
inlawrev-27132	344	140	affected	affect	VERB
inlawrev-27132	344	141	partners	partner	NOUN
inlawrev-27132	344	142	must	must	AUX
inlawrev-27132	344	143	file	file	VERB
inlawrev-27132	344	144	their	their	PRON
inlawrev-27132	344	145	tax	tax	NOUN
inlawrev-27132	344	146	returns	return	NOUN
inlawrev-27132	344	147	and	and	CCONJ
inlawrev-27132	344	148	pay	pay	VERB
inlawrev-27132	344	149	any	any	DET
inlawrev-27132	344	150	taxes	taxis	NOUN
inlawrev-27132	344	151	due	due	ADJ
inlawrev-27132	344	152	in	in	ADP
inlawrev-27132	344	153	the	the	DET
inlawrev-27132	344	154	prescribed	prescribe	VERB
inlawrev-27132	344	155	timely	timely	ADV
inlawrev-27132	344	156	manner.106	manner.106	NOUN
inlawrev-27132	344	157	tiered	tiere	VERB
inlawrev-27132	344	158	partners	partner	NOUN
inlawrev-27132	344	159	are	be	AUX
inlawrev-27132	344	160	given	give	VERB
inlawrev-27132	344	161	additional	additional	ADJ
inlawrev-27132	344	162	time	time	NOUN
inlawrev-27132	344	163	to	to	PART
inlawrev-27132	344	164	provide	provide	VERB
inlawrev-27132	344	165	amended	amend	VERB
inlawrev-27132	344	166	statements	statement	NOUN
inlawrev-27132	344	167	to	to	ADP
inlawrev-27132	344	168	indirect	indirect	ADJ
inlawrev-27132	344	169	partners	partner	NOUN
inlawrev-27132	344	170	as	as	ADV
inlawrev-27132	344	171	well	well	ADV
inlawrev-27132	344	172	as	as	ADP
inlawrev-27132	344	173	remit	remit	VERB
inlawrev-27132	344	174	any	any	DET
inlawrev-27132	344	175	taxes	taxis	NOUN
inlawrev-27132	344	176	due	due	ADJ
inlawrev-27132	344	177	because	because	SCONJ
inlawrev-27132	344	178	of	of	ADP
inlawrev-27132	344	179	the	the	DET
inlawrev-27132	344	180	adjustments.107	adjustments.107	NOUN
inlawrev-27132	344	181	a	a	DET
inlawrev-27132	344	182	partnership	partnership	NOUN
inlawrev-27132	344	183	can	can	AUX
inlawrev-27132	344	184	elect	elect	VERB
inlawrev-27132	344	185	to	to	PART
inlawrev-27132	344	186	pay	pay	VERB
inlawrev-27132	344	187	any	any	DET
inlawrev-27132	344	188	taxes	taxis	NOUN
inlawrev-27132	344	189	associated	associate	VERB
inlawrev-27132	344	190	with	with	ADP
inlawrev-27132	344	191	filing	file	VERB
inlawrev-27132	344	192	the	the	DET
inlawrev-27132	344	193	amended	amend	VERB
inlawrev-27132	344	194	partnership	partnership	NOUN
inlawrev-27132	344	195	return.108	return.108	PROPN
inlawrev-27132	344	196	chapter	chapter	NOUN
inlawrev-27132	344	197	4.5	4.5	NUM
inlawrev-27132	344	198	provides	provide	VERB
inlawrev-27132	344	199	that	that	SCONJ
inlawrev-27132	344	200	a	a	DET
inlawrev-27132	344	201	partnership	partnership	NOUN
inlawrev-27132	344	202	must	must	AUX
inlawrev-27132	344	203	file	file	VERB
inlawrev-27132	344	204	an	an	DET
inlawrev-27132	344	205	amended	amend	VERB
inlawrev-27132	344	206	return	return	NOUN
inlawrev-27132	344	207	and	and	CCONJ
inlawrev-27132	344	208	provide	provide	VERB
inlawrev-27132	344	209	amended	amend	VERB
inlawrev-27132	344	210	statements	statement	NOUN
inlawrev-27132	344	211	to	to	ADP
inlawrev-27132	344	212	partners	partner	NOUN
inlawrev-27132	344	213	within	within	ADP
inlawrev-27132	344	214	180	180	NUM
inlawrev-27132	344	215	days	day	NOUN
inlawrev-27132	344	216	of	of	ADP
inlawrev-27132	344	217	its	its	PRON
inlawrev-27132	344	218	receiving	receive	VERB
inlawrev-27132	344	219	final	final	ADJ
inlawrev-27132	344	220	federal	federal	NOUN
inlawrev-27132	344	221	adjustments.109	adjustments.109	NUM
inlawrev-27132	344	222	a	a	DET
inlawrev-27132	344	223	federal	federal	ADJ
inlawrev-27132	344	224	adjustment	adjustment	NOUN
inlawrev-27132	344	225	is	be	AUX
inlawrev-27132	344	226	:	:	PUNCT
inlawrev-27132	344	227	a	a	DET
inlawrev-27132	344	228	change	change	NOUN
inlawrev-27132	344	229	to	to	ADP
inlawrev-27132	344	230	an	an	DET
inlawrev-27132	344	231	item	item	NOUN
inlawrev-27132	344	232	or	or	CCONJ
inlawrev-27132	344	233	amount	amount	NOUN
inlawrev-27132	344	234	determined	determine	VERB
inlawrev-27132	344	235	under	under	ADP
inlawrev-27132	344	236	the	the	DET
inlawrev-27132	344	237	internal	internal	ADJ
inlawrev-27132	344	238	revenue	revenue	NOUN
inlawrev-27132	344	239	code	code	NOUN
inlawrev-27132	344	240	or	or	CCONJ
inlawrev-27132	344	241	a	a	DET
inlawrev-27132	344	242	change	change	NOUN
inlawrev-27132	344	243	to	to	ADP
inlawrev-27132	344	244	any	any	DET
inlawrev-27132	344	245	other	other	ADJ
inlawrev-27132	344	246	tax	tax	NOUN
inlawrev-27132	344	247	attribute	attribute	NOUN
inlawrev-27132	344	248	that	that	PRON
inlawrev-27132	344	249	is	be	AUX
inlawrev-27132	344	250	used	use	VERB
inlawrev-27132	344	251	by	by	ADP
inlawrev-27132	344	252	a	a	DET
inlawrev-27132	344	253	taxpayer	taxpayer	NOUN
inlawrev-27132	344	254	to	to	PART
inlawrev-27132	344	255	compute	compute	VERB
inlawrev-27132	344	256	state	state	NOUN
inlawrev-27132	344	257	adjusted	adjust	VERB
inlawrev-27132	344	258	gross	gross	ADJ
inlawrev-27132	344	259	income	income	NOUN
inlawrev-27132	344	260	taxes	taxis	NOUN
inlawrev-27132	344	261	or	or	CCONJ
inlawrev-27132	344	262	financial	financial	ADJ
inlawrev-27132	344	263	institutions	institution	NOUN
inlawrev-27132	344	264	tax	tax	NOUN
inlawrev-27132	344	265	owed	owe	VERB
inlawrev-27132	344	266	,	,	PUNCT
inlawrev-27132	344	267	whether	whether	SCONJ
inlawrev-27132	344	268	that	that	PRON
inlawrev-27132	344	269	change	change	NOUN
inlawrev-27132	344	270	results	result	NOUN
inlawrev-27132	344	271	from	from	ADP
inlawrev-27132	344	272	action	action	NOUN
inlawrev-27132	344	273	by	by	ADP
inlawrev-27132	344	274	the	the	DET
inlawrev-27132	344	275	internal	internal	ADJ
inlawrev-27132	344	276	revenue	revenue	NOUN
inlawrev-27132	344	277	service	service	NOUN
inlawrev-27132	344	278	,	,	PUNCT
inlawrev-27132	344	279	including	include	VERB
inlawrev-27132	344	280	a	a	DET
inlawrev-27132	344	281	partnership	partnership	NOUN
inlawrev-27132	344	282	level	level	NOUN
inlawrev-27132	344	283	audit	audit	NOUN
inlawrev-27132	344	284	,	,	PUNCT
inlawrev-27132	344	285	or	or	CCONJ
inlawrev-27132	344	286	the	the	DET
inlawrev-27132	344	287	filing	filing	NOUN
inlawrev-27132	344	288	of	of	ADP
inlawrev-27132	344	289	an	an	DET
inlawrev-27132	344	290	amended	amend	VERB
inlawrev-27132	344	291	federal	federal	ADJ
inlawrev-27132	344	292	return	return	NOUN
inlawrev-27132	344	293	,	,	PUNCT
inlawrev-27132	344	294	a	a	DET
inlawrev-27132	344	295	federal	federal	ADJ
inlawrev-27132	344	296	refund	refund	NOUN
inlawrev-27132	344	297	claim	claim	NOUN
inlawrev-27132	344	298	,	,	PUNCT
inlawrev-27132	344	299	or	or	CCONJ
inlawrev-27132	344	300	an	an	DET
inlawrev-27132	344	301	administrative	administrative	ADJ
inlawrev-27132	344	302	adjustment	adjustment	NOUN
inlawrev-27132	344	303	request	request	NOUN
inlawrev-27132	344	304	by	by	ADP
inlawrev-27132	344	305	the	the	DET
inlawrev-27132	344	306	taxpayer.110	taxpayer.110	NOUN
inlawrev-27132	344	307	the	the	DET
inlawrev-27132	344	308	department	department	NOUN
inlawrev-27132	344	309	can	can	AUX
inlawrev-27132	344	310	enter	enter	VERB
inlawrev-27132	344	311	into	into	ADP
inlawrev-27132	344	312	an	an	DET
inlawrev-27132	344	313	agreement	agreement	NOUN
inlawrev-27132	344	314	with	with	ADP
inlawrev-27132	344	315	the	the	DET
inlawrev-27132	344	316	audited	audit	VERB
inlawrev-27132	344	317	partnership	partnership	NOUN
inlawrev-27132	344	318	or	or	CCONJ
inlawrev-27132	344	319	tiered	tiere	VERB
inlawrev-27132	344	320	partner	partner	NOUN
inlawrev-27132	344	321	determining	determine	VERB
inlawrev-27132	344	322	how	how	SCONJ
inlawrev-27132	344	323	to	to	PART
inlawrev-27132	344	324	compute	compute	VERB
inlawrev-27132	344	325	taxes	taxis	NOUN
inlawrev-27132	344	326	if	if	SCONJ
inlawrev-27132	344	327	the	the	DET
inlawrev-27132	344	328	partnership	partnership	NOUN
inlawrev-27132	344	329	elects	elect	VERB
inlawrev-27132	344	330	to	to	PART
inlawrev-27132	344	331	remit	remit	VERB
inlawrev-27132	344	332	taxes	taxis	NOUN
inlawrev-27132	344	333	at	at	ADP
inlawrev-27132	344	334	the	the	DET
inlawrev-27132	344	335	partnership	partnership	NOUN
inlawrev-27132	344	336	level.111	level.111	VERB
inlawrev-27132	344	337	the	the	DET
inlawrev-27132	344	338	parties	party	NOUN
inlawrev-27132	344	339	can	can	AUX
inlawrev-27132	344	340	agree	agree	VERB
inlawrev-27132	344	341	to	to	PART
inlawrev-27132	344	342	alternative	alternative	ADJ
inlawrev-27132	344	343	reporting	reporting	NOUN
inlawrev-27132	344	344	methods	method	NOUN
inlawrev-27132	344	345	,	,	PUNCT
inlawrev-27132	344	346	filing	filing	NOUN
inlawrev-27132	344	347	deadlines	deadline	NOUN
inlawrev-27132	344	348	,	,	PUNCT
inlawrev-27132	344	349	and	and	CCONJ
inlawrev-27132	344	350	payment	payment	NOUN
inlawrev-27132	344	351	deadlines.112	deadlines.112	PROPN
inlawrev-27132	344	352	the	the	DET
inlawrev-27132	344	353	application	application	NOUN
inlawrev-27132	344	354	to	to	PART
inlawrev-27132	344	355	enter	enter	VERB
inlawrev-27132	344	356	into	into	ADP
inlawrev-27132	344	357	such	such	DET
inlawrev-27132	344	358	an	an	DET
inlawrev-27132	344	359	agreement	agreement	NOUN
inlawrev-27132	344	360	with	with	ADP
inlawrev-27132	344	361	the	the	DET
inlawrev-27132	344	362	department	department	NOUN
inlawrev-27132	344	363	must	must	AUX
inlawrev-27132	344	364	be	be	AUX
inlawrev-27132	344	365	made	make	VERB
inlawrev-27132	344	366	before	before	ADP
inlawrev-27132	344	367	the	the	DET
inlawrev-27132	344	368	deadline	deadline	NOUN
inlawrev-27132	344	369	for	for	SCONJ
inlawrev-27132	344	370	the	the	DET
inlawrev-27132	344	371	partnership	partnership	NOUN
inlawrev-27132	344	372	to	to	PART
inlawrev-27132	344	373	file	file	VERB
inlawrev-27132	344	374	an	an	DET
inlawrev-27132	344	375	amended	amend	VERB
inlawrev-27132	344	376	return	return	NOUN
inlawrev-27132	344	377	related	relate	VERB
inlawrev-27132	344	378	to	to	ADP
inlawrev-27132	344	379	federal	federal	ADJ
inlawrev-27132	344	380	adjustments	adjustment	NOUN
inlawrev-27132	344	381	for	for	ADP
inlawrev-27132	344	382	the	the	DET
inlawrev-27132	344	383	taxable	taxable	ADJ
inlawrev-27132	344	384	101	101	NUM
inlawrev-27132	344	385	.	.	PUNCT
inlawrev-27132	345	1	i	i	PRON
inlawrev-27132	345	2	d.	d.	PROPN
inlawrev-27132	345	3	(	(	PUNCT
inlawrev-27132	345	4	codified	codify	VERB
inlawrev-27132	345	5	at	at	ADP
inlawrev-27132	345	6	ind	ind	PROPN
inlawrev-27132	345	7	.	.	PUNCT
inlawrev-27132	346	1	code	code	PROPN
inlawrev-27132	346	2	§	§	PROPN
inlawrev-27132	346	3	6	6	NUM
inlawrev-27132	346	4	-	-	SYM
inlawrev-27132	346	5	3	3	NUM
inlawrev-27132	346	6	-	-	SYM
inlawrev-27132	346	7	4.5	4.5	NUM
inlawrev-27132	346	8	-	-	SYM
inlawrev-27132	346	9	6	6	NUM
inlawrev-27132	346	10	(	(	PUNCT
inlawrev-27132	346	11	d)(4	d)(4	PROPN
inlawrev-27132	346	12	)	)	PUNCT
inlawrev-27132	346	13	(	(	PUNCT
inlawrev-27132	346	14	2021	2021	NUM
inlawrev-27132	346	15	)	)	PUNCT
inlawrev-27132	346	16	)	)	PUNCT
inlawrev-27132	346	17	.	.	PUNCT
inlawrev-27132	347	1	102	102	NUM
inlawrev-27132	347	2	.	.	PUNCT
inlawrev-27132	348	1	i	i	PRON
inlawrev-27132	348	2	d.	d.	PROPN
inlawrev-27132	348	3	(	(	PUNCT
inlawrev-27132	348	4	codified	codify	VERB
inlawrev-27132	348	5	at	at	ADP
inlawrev-27132	348	6	ind	ind	PROPN
inlawrev-27132	348	7	.	.	PUNCT
inlawrev-27132	349	1	code	code	PROPN
inlawrev-27132	349	2	§	§	PROPN
inlawrev-27132	349	3	6	6	NUM
inlawrev-27132	349	4	-	-	SYM
inlawrev-27132	349	5	3	3	NUM
inlawrev-27132	349	6	-	-	PUNCT
inlawrev-27132	349	7	4.5	4.5	NUM
inlawrev-27132	349	8	-	-	PUNCT
inlawrev-27132	349	9	7(a	7(a	NUM
inlawrev-27132	349	10	)	)	PUNCT
inlawrev-27132	349	11	(	(	PUNCT
inlawrev-27132	349	12	2021	2021	NUM
inlawrev-27132	349	13	)	)	PUNCT
inlawrev-27132	349	14	)	)	PUNCT
inlawrev-27132	349	15	.	.	PUNCT
inlawrev-27132	350	1	103	103	NUM
inlawrev-27132	350	2	.	.	PUNCT
inlawrev-27132	351	1	i	i	PRON
inlawrev-27132	351	2	d.	d.	PROPN
inlawrev-27132	351	3	(	(	PUNCT
inlawrev-27132	351	4	codified	codify	VERB
inlawrev-27132	351	5	at	at	ADP
inlawrev-27132	351	6	ind	ind	PROPN
inlawrev-27132	351	7	.	.	PUNCT
inlawrev-27132	352	1	code	code	PROPN
inlawrev-27132	352	2	§	§	PROPN
inlawrev-27132	352	3	6	6	NUM
inlawrev-27132	352	4	-	-	SYM
inlawrev-27132	352	5	3	3	NUM
inlawrev-27132	352	6	-	-	SYM
inlawrev-27132	352	7	4.5	4.5	NUM
inlawrev-27132	352	8	-	-	PUNCT
inlawrev-27132	352	9	7(b	7(b	NOUN
inlawrev-27132	352	10	)	)	PUNCT
inlawrev-27132	352	11	(	(	PUNCT
inlawrev-27132	352	12	2021	2021	NUM
inlawrev-27132	352	13	)	)	PUNCT
inlawrev-27132	352	14	)	)	PUNCT
inlawrev-27132	352	15	.	.	PUNCT
inlawrev-27132	353	1	104	104	NUM
inlawrev-27132	353	2	.	.	PUNCT
inlawrev-27132	354	1	i	i	PRON
inlawrev-27132	354	2	d.	d.	PROPN
inlawrev-27132	354	3	§	§	PROPN
inlawrev-27132	354	4	18	18	NUM
inlawrev-27132	354	5	,	,	PUNCT
inlawrev-27132	354	6	2021	2021	NUM
inlawrev-27132	354	7	ind	ind	NOUN
inlawrev-27132	354	8	.	.	PUNCT
inlawrev-27132	355	1	acts	act	VERB
inlawrev-27132	355	2	at	at	ADP
inlawrev-27132	355	3	1681	1681	NUM
inlawrev-27132	355	4	-	-	SYM
inlawrev-27132	355	5	82	82	NUM
inlawrev-27132	355	6	(	(	PUNCT
inlawrev-27132	355	7	codified	codify	VERB
inlawrev-27132	355	8	at	at	ADP
inlawrev-27132	355	9	ind	ind	PROPN
inlawrev-27132	355	10	.	.	PUNCT
inlawrev-27132	356	1	code	code	PROPN
inlawrev-27132	356	2	§	§	PROPN
inlawrev-27132	356	3	6	6	NUM
inlawrev-27132	356	4	-	-	SYM
inlawrev-27132	356	5	3	3	NUM
inlawrev-27132	356	6	-	-	SYM
inlawrev-27132	356	7	4.5	4.5	NUM
inlawrev-27132	356	8	-	-	PUNCT
inlawrev-27132	356	9	8(a	8(a	NUM
inlawrev-27132	356	10	)	)	PUNCT
inlawrev-27132	356	11	(	(	PUNCT
inlawrev-27132	356	12	2021	2021	NUM
inlawrev-27132	356	13	)	)	PUNCT
inlawrev-27132	356	14	)	)	PUNCT
inlawrev-27132	356	15	.	.	PUNCT
inlawrev-27132	357	1	105	105	NUM
inlawrev-27132	357	2	.	.	PUNCT
inlawrev-27132	358	1	i	i	PRON
inlawrev-27132	358	2	d.	d.	PROPN
inlawrev-27132	358	3	(	(	PUNCT
inlawrev-27132	358	4	codified	codify	VERB
inlawrev-27132	358	5	at	at	ADP
inlawrev-27132	358	6	ind	ind	PROPN
inlawrev-27132	358	7	.	.	PUNCT
inlawrev-27132	359	1	code	code	PROPN
inlawrev-27132	359	2	§	§	PROPN
inlawrev-27132	359	3	6	6	NUM
inlawrev-27132	359	4	-	-	SYM
inlawrev-27132	359	5	3	3	NUM
inlawrev-27132	359	6	-	-	SYM
inlawrev-27132	359	7	4.5	4.5	NUM
inlawrev-27132	359	8	-	-	PUNCT
inlawrev-27132	359	9	8(a	8(a	NUM
inlawrev-27132	359	10	)	)	PUNCT
inlawrev-27132	359	11	(	(	PUNCT
inlawrev-27132	359	12	2021	2021	NUM
inlawrev-27132	359	13	)	)	PUNCT
inlawrev-27132	359	14	)	)	PUNCT
inlawrev-27132	359	15	.	.	PUNCT
inlawrev-27132	360	1	106	106	NUM
inlawrev-27132	360	2	.	.	PUNCT
inlawrev-27132	361	1	i	i	PRON
inlawrev-27132	361	2	d.	d.	PROPN
inlawrev-27132	361	3	§	§	PROPN
inlawrev-27132	361	4	18	18	NUM
inlawrev-27132	361	5	,	,	PUNCT
inlawrev-27132	361	6	2021	2021	NUM
inlawrev-27132	361	7	ind	ind	NOUN
inlawrev-27132	361	8	.	.	PUNCT
inlawrev-27132	362	1	acts	act	VERB
inlawrev-27132	362	2	at	at	ADP
inlawrev-27132	362	3	1682	1682	NUM
inlawrev-27132	362	4	(	(	PUNCT
inlawrev-27132	362	5	codified	codify	VERB
inlawrev-27132	362	6	at	at	ADP
inlawrev-27132	362	7	ind	ind	PROPN
inlawrev-27132	362	8	.	.	PUNCT
inlawrev-27132	363	1	code	code	PROPN
inlawrev-27132	363	2	§	§	PROPN
inlawrev-27132	363	3	6	6	NUM
inlawrev-27132	363	4	-	-	SYM
inlawrev-27132	363	5	3	3	NUM
inlawrev-27132	363	6	-	-	SYM
inlawrev-27132	363	7	4.5	4.5	NUM
inlawrev-27132	363	8	-	-	PUNCT
inlawrev-27132	363	9	8(b	8(b	NUM
inlawrev-27132	363	10	)	)	PUNCT
inlawrev-27132	363	11	(	(	PUNCT
inlawrev-27132	363	12	2021	2021	NUM
inlawrev-27132	363	13	)	)	PUNCT
inlawrev-27132	363	14	)	)	PUNCT
inlawrev-27132	363	15	.	.	PUNCT
inlawrev-27132	364	1	107	107	NUM
inlawrev-27132	364	2	.	.	PUNCT
inlawrev-27132	365	1	i	i	PRON
inlawrev-27132	365	2	d.	d.	PROPN
inlawrev-27132	365	3	(	(	PUNCT
inlawrev-27132	365	4	codified	codify	VERB
inlawrev-27132	365	5	at	at	ADP
inlawrev-27132	365	6	ind	ind	PROPN
inlawrev-27132	365	7	.	.	PUNCT
inlawrev-27132	366	1	code	code	PROPN
inlawrev-27132	366	2	§	§	PROPN
inlawrev-27132	366	3	6	6	NUM
inlawrev-27132	366	4	-	-	SYM
inlawrev-27132	366	5	3	3	NUM
inlawrev-27132	366	6	-	-	PUNCT
inlawrev-27132	366	7	4.5	4.5	NUM
inlawrev-27132	366	8	-	-	PUNCT
inlawrev-27132	366	9	8(b)(2	8(b)(2	NUM
inlawrev-27132	366	10	)	)	PUNCT
inlawrev-27132	366	11	(	(	PUNCT
inlawrev-27132	366	12	2021	2021	NUM
inlawrev-27132	366	13	)	)	PUNCT
inlawrev-27132	366	14	)	)	PUNCT
inlawrev-27132	366	15	.	.	PUNCT
inlawrev-27132	367	1	108	108	NUM
inlawrev-27132	367	2	.	.	PUNCT
inlawrev-27132	368	1	i	i	PRON
inlawrev-27132	368	2	d.	d.	PROPN
inlawrev-27132	368	3	(	(	PUNCT
inlawrev-27132	368	4	codified	codify	VERB
inlawrev-27132	368	5	at	at	ADP
inlawrev-27132	368	6	ind	ind	PROPN
inlawrev-27132	368	7	.	.	PUNCT
inlawrev-27132	369	1	code	code	PROPN
inlawrev-27132	369	2	§	§	PROPN
inlawrev-27132	369	3	6	6	NUM
inlawrev-27132	369	4	-	-	SYM
inlawrev-27132	369	5	3	3	NUM
inlawrev-27132	369	6	-	-	PUNCT
inlawrev-27132	369	7	4.5	4.5	NUM
inlawrev-27132	369	8	-	-	PUNCT
inlawrev-27132	369	9	8(c	8(c	NUM
inlawrev-27132	369	10	)	)	PUNCT
inlawrev-27132	369	11	(	(	PUNCT
inlawrev-27132	369	12	2021	2021	NUM
inlawrev-27132	369	13	)	)	PUNCT
inlawrev-27132	369	14	)	)	PUNCT
inlawrev-27132	369	15	.	.	PUNCT
inlawrev-27132	370	1	109	109	NUM
inlawrev-27132	370	2	.	.	PUNCT
inlawrev-27132	371	1	i	i	PRON
inlawrev-27132	371	2	d.	d.	PROPN
inlawrev-27132	371	3	§	§	PROPN
inlawrev-27132	371	4	18	18	NUM
inlawrev-27132	371	5	,	,	PUNCT
inlawrev-27132	371	6	2021	2021	NUM
inlawrev-27132	371	7	ind	ind	NOUN
inlawrev-27132	371	8	.	.	PUNCT
inlawrev-27132	372	1	acts	act	VERB
inlawrev-27132	372	2	at	at	ADP
inlawrev-27132	372	3	1683	1683	NUM
inlawrev-27132	372	4	(	(	PUNCT
inlawrev-27132	372	5	codified	codify	VERB
inlawrev-27132	372	6	at	at	ADP
inlawrev-27132	372	7	ind	ind	PROPN
inlawrev-27132	372	8	.	.	PUNCT
inlawrev-27132	373	1	code	code	PROPN
inlawrev-27132	373	2	§	§	PROPN
inlawrev-27132	373	3	6	6	NUM
inlawrev-27132	373	4	-	-	SYM
inlawrev-27132	373	5	3	3	NUM
inlawrev-27132	373	6	-	-	SYM
inlawrev-27132	373	7	4.5	4.5	NUM
inlawrev-27132	373	8	-	-	PUNCT
inlawrev-27132	373	9	9(a	9(a	NUM
inlawrev-27132	373	10	)	)	PUNCT
inlawrev-27132	373	11	(	(	PUNCT
inlawrev-27132	373	12	2021	2021	NUM
inlawrev-27132	373	13	)	)	PUNCT
inlawrev-27132	373	14	)	)	PUNCT
inlawrev-27132	373	15	.	.	PUNCT
inlawrev-27132	374	1	110	110	NUM
inlawrev-27132	374	2	.	.	PUNCT
inlawrev-27132	375	1	i	i	PRON
inlawrev-27132	375	2	d.	d.	PROPN
inlawrev-27132	375	3	§	§	PROPN
inlawrev-27132	375	4	18	18	NUM
inlawrev-27132	375	5	,	,	PUNCT
inlawrev-27132	375	6	2021	2021	NUM
inlawrev-27132	375	7	ind	ind	NOUN
inlawrev-27132	375	8	.	.	PUNCT
inlawrev-27132	376	1	acts	act	VERB
inlawrev-27132	376	2	at	at	ADP
inlawrev-27132	376	3	1673	1673	NUM
inlawrev-27132	376	4	(	(	PUNCT
inlawrev-27132	376	5	codified	codify	VERB
inlawrev-27132	376	6	at	at	ADP
inlawrev-27132	376	7	ind	ind	PROPN
inlawrev-27132	376	8	.	.	PUNCT
inlawrev-27132	377	1	code	code	PROPN
inlawrev-27132	377	2	§	§	PROPN
inlawrev-27132	377	3	6	6	NUM
inlawrev-27132	377	4	-	-	SYM
inlawrev-27132	377	5	3	3	NUM
inlawrev-27132	377	6	-	-	NUM
inlawrev-27132	377	7	4.5(8	4.5(8	NUM
inlawrev-27132	377	8	)	)	PUNCT
inlawrev-27132	377	9	(	(	PUNCT
inlawrev-27132	377	10	2021	2021	NUM
inlawrev-27132	377	11	)	)	PUNCT
inlawrev-27132	377	12	)	)	PUNCT
inlawrev-27132	378	1	(	(	PUNCT
inlawrev-27132	378	2	defining	define	VERB
inlawrev-27132	378	3	“	"	PUNCT
inlawrev-27132	378	4	federal	federal	ADJ
inlawrev-27132	378	5	adjustments	adjustment	NOUN
inlawrev-27132	378	6	”	"	PUNCT
inlawrev-27132	378	7	)	)	PUNCT
inlawrev-27132	378	8	.	.	PUNCT
inlawrev-27132	379	1	111	111	NUM
inlawrev-27132	379	2	.	.	PUNCT
inlawrev-27132	380	1	i	i	PRON
inlawrev-27132	380	2	d.	d.	PROPN
inlawrev-27132	380	3	§	§	PROPN
inlawrev-27132	380	4	18	18	NUM
inlawrev-27132	380	5	,	,	PUNCT
inlawrev-27132	380	6	2021	2021	NUM
inlawrev-27132	380	7	ind	ind	NOUN
inlawrev-27132	380	8	.	.	PUNCT
inlawrev-27132	381	1	acts	act	VERB
inlawrev-27132	381	2	at	at	ADP
inlawrev-27132	381	3	1687	1687	NUM
inlawrev-27132	381	4	(	(	PUNCT
inlawrev-27132	381	5	codified	codify	VERB
inlawrev-27132	381	6	at	at	ADP
inlawrev-27132	381	7	ind	ind	PROPN
inlawrev-27132	381	8	.	.	PUNCT
inlawrev-27132	382	1	code	code	PROPN
inlawrev-27132	382	2	§	§	PROPN
inlawrev-27132	382	3	6	6	NUM
inlawrev-27132	382	4	-	-	SYM
inlawrev-27132	382	5	3	3	NUM
inlawrev-27132	382	6	-	-	SYM
inlawrev-27132	382	7	4.5	4.5	NUM
inlawrev-27132	382	8	-	-	SYM
inlawrev-27132	382	9	11	11	NUM
inlawrev-27132	382	10	(	(	PUNCT
inlawrev-27132	382	11	2021	2021	NUM
inlawrev-27132	382	12	)	)	PUNCT
inlawrev-27132	382	13	)	)	PUNCT
inlawrev-27132	382	14	.	.	PUNCT
inlawrev-27132	383	1	112	112	NUM
inlawrev-27132	383	2	.	.	PUNCT
inlawrev-27132	384	1	i	i	PRON
inlawrev-27132	384	2	d.	d.	PROPN
inlawrev-27132	384	3	(	(	PUNCT
inlawrev-27132	384	4	codified	codify	VERB
inlawrev-27132	384	5	at	at	ADP
inlawrev-27132	384	6	ind	ind	PROPN
inlawrev-27132	384	7	.	.	PUNCT
inlawrev-27132	385	1	code	code	PROPN
inlawrev-27132	385	2	§	§	PROPN
inlawrev-27132	385	3	6	6	NUM
inlawrev-27132	385	4	-	-	SYM
inlawrev-27132	385	5	3	3	NUM
inlawrev-27132	385	6	-	-	SYM
inlawrev-27132	385	7	4.5	4.5	NUM
inlawrev-27132	385	8	-	-	SYM
inlawrev-27132	385	9	11	11	NUM
inlawrev-27132	385	10	(	(	PUNCT
inlawrev-27132	385	11	2021	2021	NUM
inlawrev-27132	385	12	)	)	PUNCT
inlawrev-27132	385	13	)	)	PUNCT
inlawrev-27132	385	14	.	.	PUNCT
inlawrev-27132	386	1	2022	2022	NUM
inlawrev-27132	386	2	]	]	PUNCT
inlawrev-27132	386	3	tax	tax	NOUN
inlawrev-27132	386	4	law	law	NOUN
inlawrev-27132	386	5	–	–	PUNCT
inlawrev-27132	386	6	state	state	NOUN
inlawrev-27132	386	7	681	681	NUM
inlawrev-27132	386	8	year	year	NOUN
inlawrev-27132	386	9	in	in	ADP
inlawrev-27132	386	10	question.113	question.113	PROPN
inlawrev-27132	386	11	if	if	SCONJ
inlawrev-27132	386	12	an	an	DET
inlawrev-27132	386	13	audited	audit	VERB
inlawrev-27132	386	14	partnership	partnership	NOUN
inlawrev-27132	386	15	elects	elect	NOUN
inlawrev-27132	386	16	taxation	taxation	NOUN
inlawrev-27132	386	17	at	at	ADP
inlawrev-27132	386	18	the	the	DET
inlawrev-27132	386	19	partnership	partnership	NOUN
inlawrev-27132	386	20	level	level	NOUN
inlawrev-27132	386	21	,	,	PUNCT
inlawrev-27132	386	22	the	the	DET
inlawrev-27132	386	23	choice	choice	NOUN
inlawrev-27132	386	24	is	be	AUX
inlawrev-27132	386	25	irrevocable	irrevocable	ADJ
inlawrev-27132	386	26	unless	unless	SCONJ
inlawrev-27132	386	27	the	the	DET
inlawrev-27132	386	28	department	department	NOUN
inlawrev-27132	386	29	determines	determine	VERB
inlawrev-27132	386	30	otherwise.114	otherwise.114	NUM
inlawrev-27132	386	31	the	the	DET
inlawrev-27132	386	32	taxes	taxis	NOUN
inlawrev-27132	386	33	the	the	DET
inlawrev-27132	386	34	partnership	partnership	NOUN
inlawrev-27132	386	35	pays	pay	VERB
inlawrev-27132	386	36	at	at	ADP
inlawrev-27132	386	37	the	the	DET
inlawrev-27132	386	38	partnership	partnership	NOUN
inlawrev-27132	386	39	level	level	NOUN
inlawrev-27132	386	40	are	be	AUX
inlawrev-27132	386	41	deemed	deem	VERB
inlawrev-27132	386	42	taxes	taxis	NOUN
inlawrev-27132	386	43	paid	pay	VERB
inlawrev-27132	386	44	for	for	ADP
inlawrev-27132	386	45	the	the	DET
inlawrev-27132	386	46	partnership	partnership	NOUN
inlawrev-27132	386	47	’s	’s	PART
inlawrev-27132	386	48	direct	direct	ADJ
inlawrev-27132	386	49	and	and	CCONJ
inlawrev-27132	386	50	indirect	indirect	ADJ
inlawrev-27132	386	51	partners.115	partners.115	PROPN
inlawrev-27132	386	52	if	if	SCONJ
inlawrev-27132	386	53	,	,	PUNCT
inlawrev-27132	386	54	however	however	ADV
inlawrev-27132	386	55	,	,	PUNCT
inlawrev-27132	386	56	the	the	DET
inlawrev-27132	386	57	department	department	NOUN
inlawrev-27132	386	58	determines	determine	VERB
inlawrev-27132	386	59	that	that	SCONJ
inlawrev-27132	386	60	the	the	DET
inlawrev-27132	386	61	partnership	partnership	NOUN
inlawrev-27132	386	62	made	make	VERB
inlawrev-27132	386	63	an	an	DET
inlawrev-27132	386	64	invalid	invalid	ADJ
inlawrev-27132	386	65	election	election	NOUN
inlawrev-27132	386	66	,	,	PUNCT
inlawrev-27132	386	67	the	the	DET
inlawrev-27132	386	68	taxes	taxis	NOUN
inlawrev-27132	386	69	paid	pay	VERB
inlawrev-27132	386	70	on	on	ADP
inlawrev-27132	386	71	behalf	behalf	NOUN
inlawrev-27132	386	72	of	of	ADP
inlawrev-27132	386	73	the	the	DET
inlawrev-27132	386	74	partnership	partnership	NOUN
inlawrev-27132	386	75	’s	’s	PART
inlawrev-27132	386	76	direct	direct	ADJ
inlawrev-27132	386	77	and	and	CCONJ
inlawrev-27132	386	78	indirect	indirect	ADJ
inlawrev-27132	386	79	partners	partner	NOUN
inlawrev-27132	386	80	will	will	AUX
inlawrev-27132	386	81	be	be	AUX
inlawrev-27132	386	82	treated	treat	VERB
inlawrev-27132	386	83	as	as	ADP
inlawrev-27132	386	84	withholding	withhold	VERB
inlawrev-27132	386	85	taxes.116	taxes.116	DET
inlawrev-27132	386	86	chapter	chapter	NOUN
inlawrev-27132	386	87	4.5	4.5	NUM
inlawrev-27132	386	88	also	also	ADV
inlawrev-27132	386	89	provides	provide	VERB
inlawrev-27132	386	90	that	that	SCONJ
inlawrev-27132	386	91	,	,	PUNCT
inlawrev-27132	386	92	if	if	SCONJ
inlawrev-27132	386	93	the	the	DET
inlawrev-27132	386	94	department	department	NOUN
inlawrev-27132	386	95	audits	audit	VERB
inlawrev-27132	386	96	a	a	DET
inlawrev-27132	386	97	partnership	partnership	NOUN
inlawrev-27132	386	98	,	,	PUNCT
inlawrev-27132	386	99	the	the	DET
inlawrev-27132	386	100	partnership	partnership	NOUN
inlawrev-27132	386	101	must	must	AUX
inlawrev-27132	386	102	appoint	appoint	VERB
inlawrev-27132	386	103	a	a	DET
inlawrev-27132	386	104	representative.117	representative.117	NOUN
inlawrev-27132	386	105	if	if	SCONJ
inlawrev-27132	386	106	it	it	PRON
inlawrev-27132	386	107	has	have	AUX
inlawrev-27132	386	108	already	already	ADV
inlawrev-27132	386	109	appointed	appoint	VERB
inlawrev-27132	386	110	one	one	NUM
inlawrev-27132	386	111	in	in	ADP
inlawrev-27132	386	112	conjunction	conjunction	NOUN
inlawrev-27132	386	113	with	with	ADP
inlawrev-27132	386	114	an	an	DET
inlawrev-27132	386	115	irs	irs	PROPN
inlawrev-27132	386	116	audit	audit	NOUN
inlawrev-27132	386	117	,	,	PUNCT
inlawrev-27132	386	118	this	this	DET
inlawrev-27132	386	119	person	person	NOUN
inlawrev-27132	386	120	will	will	AUX
inlawrev-27132	386	121	continue	continue	VERB
inlawrev-27132	386	122	in	in	ADP
inlawrev-27132	386	123	the	the	DET
inlawrev-27132	386	124	role	role	NOUN
inlawrev-27132	386	125	unless	unless	SCONJ
inlawrev-27132	386	126	the	the	DET
inlawrev-27132	386	127	partnership	partnership	NOUN
inlawrev-27132	386	128	replaces	replace	VERB
inlawrev-27132	386	129	him	he	PRON
inlawrev-27132	386	130	or	or	CCONJ
inlawrev-27132	386	131	her.118	her.118	VERB
inlawrev-27132	386	132	the	the	DET
inlawrev-27132	386	133	department	department	NOUN
inlawrev-27132	386	134	can	can	AUX
inlawrev-27132	386	135	prescribe	prescribe	VERB
inlawrev-27132	386	136	reasonable	reasonable	ADJ
inlawrev-27132	386	137	procedures	procedure	NOUN
inlawrev-27132	386	138	controlling	control	VERB
inlawrev-27132	386	139	a	a	DET
inlawrev-27132	386	140	partnership	partnership	NOUN
inlawrev-27132	386	141	’s	’s	PART
inlawrev-27132	386	142	selection	selection	NOUN
inlawrev-27132	386	143	of	of	ADP
inlawrev-27132	386	144	its	its	PRON
inlawrev-27132	386	145	representative	representative	NOUN
inlawrev-27132	386	146	according	accord	VERB
inlawrev-27132	386	147	to	to	ADP
inlawrev-27132	386	148	qualifications	qualification	NOUN
inlawrev-27132	386	149	mandated	mandate	VERB
inlawrev-27132	386	150	for	for	ADP
inlawrev-27132	386	151	the	the	DET
inlawrev-27132	386	152	position.119	position.119	PROPN
inlawrev-27132	386	153	finally	finally	ADV
inlawrev-27132	386	154	,	,	PUNCT
inlawrev-27132	386	155	chapter	chapter	NOUN
inlawrev-27132	386	156	4.5	4.5	NUM
inlawrev-27132	386	157	provides	provide	VERB
inlawrev-27132	386	158	that	that	SCONJ
inlawrev-27132	386	159	,	,	PUNCT
inlawrev-27132	386	160	if	if	SCONJ
inlawrev-27132	386	161	a	a	DET
inlawrev-27132	386	162	partnership	partnership	NOUN
inlawrev-27132	386	163	is	be	AUX
inlawrev-27132	386	164	required	require	VERB
inlawrev-27132	386	165	to	to	PART
inlawrev-27132	386	166	provide	provide	VERB
inlawrev-27132	386	167	statements	statement	NOUN
inlawrev-27132	386	168	to	to	ADP
inlawrev-27132	386	169	its	its	PRON
inlawrev-27132	386	170	partners	partner	NOUN
inlawrev-27132	386	171	but	but	CCONJ
inlawrev-27132	386	172	fails	fail	VERB
inlawrev-27132	386	173	to	to	PART
inlawrev-27132	386	174	do	do	VERB
inlawrev-27132	386	175	so	so	ADV
inlawrev-27132	386	176	in	in	ADP
inlawrev-27132	386	177	a	a	DET
inlawrev-27132	386	178	timely	timely	ADJ
inlawrev-27132	386	179	manner	manner	NOUN
inlawrev-27132	386	180	,	,	PUNCT
inlawrev-27132	386	181	the	the	DET
inlawrev-27132	386	182	department	department	NOUN
inlawrev-27132	386	183	can	can	AUX
inlawrev-27132	386	184	assess	assess	VERB
inlawrev-27132	386	185	it	it	PRON
inlawrev-27132	386	186	for	for	ADP
inlawrev-27132	386	187	any	any	DET
inlawrev-27132	386	188	taxes	taxis	NOUN
inlawrev-27132	386	189	due	due	ADJ
inlawrev-27132	386	190	from	from	ADP
inlawrev-27132	386	191	these	these	DET
inlawrev-27132	386	192	partners.120	partners.120	NOUN
inlawrev-27132	386	193	the	the	DET
inlawrev-27132	386	194	department	department	NOUN
inlawrev-27132	386	195	can	can	AUX
inlawrev-27132	386	196	compute	compute	VERB
inlawrev-27132	386	197	those	those	DET
inlawrev-27132	386	198	taxes	taxis	NOUN
inlawrev-27132	386	199	using	use	VERB
inlawrev-27132	386	200	the	the	DET
inlawrev-27132	386	201	highest	high	ADJ
inlawrev-27132	386	202	applicable	applicable	ADJ
inlawrev-27132	386	203	rate	rate	NOUN
inlawrev-27132	386	204	for	for	ADP
inlawrev-27132	386	205	the	the	DET
inlawrev-27132	386	206	taxable	taxable	ADJ
inlawrev-27132	386	207	year.121	year.121	NOUN
inlawrev-27132	386	208	a	a	DET
inlawrev-27132	386	209	partner	partner	NOUN
inlawrev-27132	386	210	may	may	AUX
inlawrev-27132	386	211	file	file	VERB
inlawrev-27132	386	212	a	a	DET
inlawrev-27132	386	213	claim	claim	NOUN
inlawrev-27132	386	214	for	for	ADP
inlawrev-27132	386	215	a	a	DET
inlawrev-27132	386	216	tax	tax	NOUN
inlawrev-27132	386	217	refund	refund	NOUN
inlawrev-27132	386	218	with	with	ADP
inlawrev-27132	386	219	regard	regard	NOUN
inlawrev-27132	386	220	to	to	ADP
inlawrev-27132	386	221	any	any	DET
inlawrev-27132	386	222	tax	tax	NOUN
inlawrev-27132	386	223	overpayment	overpayment	NOUN
inlawrev-27132	386	224	the	the	DET
inlawrev-27132	386	225	partnership	partnership	NOUN
inlawrev-27132	386	226	remitted	remit	VERB
inlawrev-27132	386	227	to	to	ADP
inlawrev-27132	386	228	the	the	DET
inlawrev-27132	386	229	department	department	NOUN
inlawrev-27132	386	230	on	on	ADP
inlawrev-27132	386	231	his	his	PRON
inlawrev-27132	386	232	or	or	CCONJ
inlawrev-27132	386	233	her	her	PRON
inlawrev-27132	386	234	behalf.122	behalf.122	NOUN
inlawrev-27132	386	235	the	the	DET
inlawrev-27132	386	236	partner	partner	NOUN
inlawrev-27132	386	237	must	must	AUX
inlawrev-27132	386	238	file	file	VERB
inlawrev-27132	386	239	the	the	DET
inlawrev-27132	386	240	claim	claim	NOUN
inlawrev-27132	386	241	by	by	ADP
inlawrev-27132	386	242	the	the	DET
inlawrev-27132	386	243	later	later	NOUN
inlawrev-27132	386	244	of	of	ADP
inlawrev-27132	386	245	two	two	NUM
inlawrev-27132	386	246	dates	date	NOUN
inlawrev-27132	386	247	—	—	PUNCT
inlawrev-27132	386	248	the	the	DET
inlawrev-27132	386	249	deadline	deadline	NOUN
inlawrev-27132	386	250	for	for	ADP
inlawrev-27132	386	251	the	the	DET
inlawrev-27132	386	252	partner	partner	NOUN
inlawrev-27132	386	253	’s	’s	PART
inlawrev-27132	386	254	amended	amend	VERB
inlawrev-27132	386	255	return	return	NOUN
inlawrev-27132	386	256	or	or	CCONJ
inlawrev-27132	386	257	the	the	DET
inlawrev-27132	386	258	deadline	deadline	NOUN
inlawrev-27132	386	259	mandated	mandate	VERB
inlawrev-27132	386	260	by	by	ADP
inlawrev-27132	386	261	indiana	indiana	PROPN
inlawrev-27132	386	262	’s	’s	PROPN
inlawrev-27132	386	263	general	general	PROPN
inlawrev-27132	386	264	tax	tax	PROPN
inlawrev-27132	386	265	refund	refund	PROPN
inlawrev-27132	386	266	statute	statute	NOUN
inlawrev-27132	386	267	,	,	PUNCT
inlawrev-27132	386	268	ind	ind	PROPN
inlawrev-27132	386	269	.	.	PUNCT
inlawrev-27132	387	1	code	code	PROPN
inlawrev-27132	387	2	§	§	PROPN
inlawrev-27132	387	3	6	6	NUM
inlawrev-27132	387	4	-	-	SYM
inlawrev-27132	387	5	8.1	8.1	NUM
inlawrev-27132	387	6	-	-	PUNCT
inlawrev-27132	387	7	9	9	NUM
inlawrev-27132	387	8	-	-	SYM
inlawrev-27132	387	9	1.123	1.123	NUM
inlawrev-27132	387	10	before	before	ADP
inlawrev-27132	387	11	the	the	DET
inlawrev-27132	387	12	expiration	expiration	NOUN
inlawrev-27132	387	13	of	of	ADP
inlawrev-27132	387	14	any	any	DET
inlawrev-27132	387	15	deadline	deadline	NOUN
inlawrev-27132	387	16	mandated	mandate	VERB
inlawrev-27132	387	17	by	by	ADP
inlawrev-27132	387	18	the	the	DET
inlawrev-27132	387	19	new	new	ADJ
inlawrev-27132	387	20	chapter	chapter	NOUN
inlawrev-27132	387	21	,	,	PUNCT
inlawrev-27132	387	22	the	the	DET
inlawrev-27132	387	23	department	department	NOUN
inlawrev-27132	387	24	can	can	AUX
inlawrev-27132	387	25	agree	agree	VERB
inlawrev-27132	387	26	to	to	PART
inlawrev-27132	387	27	extend	extend	VERB
inlawrev-27132	387	28	it.124	it.124	PROPN
inlawrev-27132	387	29	the	the	DET
inlawrev-27132	387	30	ga	ga	PROPN
inlawrev-27132	387	31	amended	amend	VERB
inlawrev-27132	387	32	the	the	DET
inlawrev-27132	387	33	indiana	indiana	PROPN
inlawrev-27132	387	34	code	code	PROPN
inlawrev-27132	387	35	to	to	PART
inlawrev-27132	387	36	provide	provide	VERB
inlawrev-27132	387	37	that	that	SCONJ
inlawrev-27132	387	38	,	,	PUNCT
inlawrev-27132	387	39	if	if	SCONJ
inlawrev-27132	387	40	,	,	PUNCT
inlawrev-27132	387	41	due	due	ADP
inlawrev-27132	387	42	to	to	ADP
inlawrev-27132	387	43	partner	partner	NOUN
inlawrev-27132	387	44	-	-	PUNCT
inlawrev-27132	387	45	level	level	NOUN
inlawrev-27132	387	46	adjustments	adjustment	NOUN
inlawrev-27132	387	47	report	report	NOUN
inlawrev-27132	387	48	,	,	PUNCT
inlawrev-27132	387	49	a	a	DET
inlawrev-27132	387	50	partner	partner	NOUN
inlawrev-27132	387	51	is	be	AUX
inlawrev-27132	387	52	required	require	VERB
inlawrev-27132	387	53	to	to	PART
inlawrev-27132	387	54	include	include	VERB
inlawrev-27132	387	55	an	an	DET
inlawrev-27132	387	56	item	item	NOUN
inlawrev-27132	387	57	of	of	ADP
inlawrev-27132	387	58	income	income	NOUN
inlawrev-27132	387	59	,	,	PUNCT
inlawrev-27132	387	60	a	a	DET
inlawrev-27132	387	61	deduction	deduction	NOUN
inlawrev-27132	387	62	,	,	PUNCT
inlawrev-27132	387	63	or	or	CCONJ
inlawrev-27132	387	64	another	another	DET
inlawrev-27132	387	65	tax	tax	NOUN
inlawrev-27132	387	66	attribute	attribute	NOUN
inlawrev-27132	387	67	in	in	ADP
inlawrev-27132	387	68	its	its	PRON
inlawrev-27132	387	69	indiana	indiana	NOUN
inlawrev-27132	387	70	adjusted	adjust	VERB
inlawrev-27132	387	71	gross	gross	ADJ
inlawrev-27132	387	72	income	income	NOUN
inlawrev-27132	387	73	(	(	PUNCT
inlawrev-27132	387	74	“	"	PUNCT
inlawrev-27132	387	75	agi	agi	NOUN
inlawrev-27132	387	76	”	"	PUNCT
inlawrev-27132	387	77	)	)	PUNCT
inlawrev-27132	387	78	,	,	PUNCT
inlawrev-27132	387	79	the	the	DET
inlawrev-27132	387	80	item	item	NOUN
inlawrev-27132	387	81	is	be	AUX
inlawrev-27132	387	82	deemed	deem	VERB
inlawrev-27132	387	83	includible	includible	NOUN
inlawrev-27132	387	84	in	in	ADP
inlawrev-27132	387	85	the	the	DET
inlawrev-27132	387	86	partner	partner	NOUN
inlawrev-27132	387	87	’s	’s	PART
inlawrev-27132	387	88	federal	federal	ADJ
inlawrev-27132	387	89	agi	agi	NOUN
inlawrev-27132	387	90	or	or	CCONJ
inlawrev-27132	387	91	federal	federal	ADJ
inlawrev-27132	387	92	taxable	taxable	ADJ
inlawrev-27132	387	93	income	income	NOUN
inlawrev-27132	387	94	regardless	regardless	ADV
inlawrev-27132	387	95	of	of	ADP
inlawrev-27132	387	96	whether	whether	SCONJ
inlawrev-27132	387	97	the	the	DET
inlawrev-27132	387	98	partner	partner	NOUN
inlawrev-27132	387	99	actually	actually	ADV
inlawrev-27132	387	100	must	must	AUX
inlawrev-27132	387	101	report	report	VERB
inlawrev-27132	387	102	it	it	PRON
inlawrev-27132	387	103	for	for	ADP
inlawrev-27132	387	104	federal	federal	ADJ
inlawrev-27132	387	105	income	income	NOUN
inlawrev-27132	387	106	tax	tax	NOUN
inlawrev-27132	387	107	purposes.125	purposes.125	NOUN
inlawrev-27132	387	108	items	item	NOUN
inlawrev-27132	387	109	for	for	ADP
inlawrev-27132	387	110	which	which	PRON
inlawrev-27132	387	111	a	a	DET
inlawrev-27132	387	112	valid	valid	ADJ
inlawrev-27132	387	113	election	election	NOUN
inlawrev-27132	387	114	are	be	AUX
inlawrev-27132	387	115	made	make	VERB
inlawrev-27132	387	116	under	under	ADP
inlawrev-27132	387	117	indiana	indiana	PROPN
inlawrev-27132	387	118	’s	’s	PART
inlawrev-27132	387	119	new	new	ADJ
inlawrev-27132	387	120	federal	federal	ADJ
inlawrev-27132	387	121	partnership	partnership	NOUN
inlawrev-27132	387	122	audit	audit	NOUN
inlawrev-27132	387	123	and	and	CCONJ
inlawrev-27132	387	124	administrative	administrative	ADJ
inlawrev-27132	387	125	adjustment	adjustment	NOUN
inlawrev-27132	387	126	rules1	rules1	NOUN
inlawrev-27132	387	127	2	2	NUM
inlawrev-27132	387	128	6	6	NUM
inlawrev-27132	387	129	are	be	AUX
inlawrev-27132	387	130	not	not	PART
inlawrev-27132	387	131	113	113	NUM
inlawrev-27132	387	132	.	.	PUNCT
inlawrev-27132	388	1	i	i	PRON
inlawrev-27132	388	2	d.	d.	PROPN
inlawrev-27132	388	3	(	(	PUNCT
inlawrev-27132	388	4	codified	codify	VERB
inlawrev-27132	388	5	at	at	ADP
inlawrev-27132	388	6	ind	ind	PROPN
inlawrev-27132	388	7	.	.	PUNCT
inlawrev-27132	389	1	code	code	PROPN
inlawrev-27132	389	2	§	§	PROPN
inlawrev-27132	389	3	6	6	NUM
inlawrev-27132	389	4	-	-	SYM
inlawrev-27132	389	5	3	3	NUM
inlawrev-27132	389	6	-	-	SYM
inlawrev-27132	389	7	4.5	4.5	NUM
inlawrev-27132	389	8	-	-	SYM
inlawrev-27132	389	9	11	11	NUM
inlawrev-27132	389	10	(	(	PUNCT
inlawrev-27132	389	11	2021	2021	NUM
inlawrev-27132	389	12	)	)	PUNCT
inlawrev-27132	389	13	)	)	PUNCT
inlawrev-27132	389	14	.	.	PUNCT
inlawrev-27132	390	1	114	114	NUM
inlawrev-27132	390	2	.	.	PUNCT
inlawrev-27132	391	1	i	i	PRON
inlawrev-27132	391	2	d.	d.	PROPN
inlawrev-27132	391	3	(	(	PUNCT
inlawrev-27132	391	4	codified	codify	VERB
inlawrev-27132	391	5	at	at	ADP
inlawrev-27132	391	6	ind	ind	PROPN
inlawrev-27132	391	7	.	.	PUNCT
inlawrev-27132	392	1	code	code	PROPN
inlawrev-27132	392	2	§	§	PROPN
inlawrev-27132	392	3	6	6	NUM
inlawrev-27132	392	4	-	-	SYM
inlawrev-27132	392	5	3	3	NUM
inlawrev-27132	392	6	-	-	PUNCT
inlawrev-27132	392	7	4.5	4.5	NUM
inlawrev-27132	392	8	-	-	PUNCT
inlawrev-27132	392	9	12(a	12(a	NUM
inlawrev-27132	392	10	)	)	PUNCT
inlawrev-27132	392	11	(	(	PUNCT
inlawrev-27132	392	12	2021	2021	NUM
inlawrev-27132	392	13	)	)	PUNCT
inlawrev-27132	392	14	)	)	PUNCT
inlawrev-27132	392	15	.	.	PUNCT
inlawrev-27132	393	1	115	115	NUM
inlawrev-27132	393	2	.	.	PUNCT
inlawrev-27132	394	1	i	i	PRON
inlawrev-27132	394	2	d.	d.	PROPN
inlawrev-27132	394	3	(	(	PUNCT
inlawrev-27132	394	4	codified	codify	VERB
inlawrev-27132	394	5	at	at	ADP
inlawrev-27132	394	6	ind	ind	PROPN
inlawrev-27132	394	7	.	.	PUNCT
inlawrev-27132	395	1	code	code	PROPN
inlawrev-27132	395	2	§	§	PROPN
inlawrev-27132	395	3	6	6	NUM
inlawrev-27132	395	4	-	-	SYM
inlawrev-27132	395	5	3	3	NUM
inlawrev-27132	395	6	-	-	PUNCT
inlawrev-27132	395	7	4.5	4.5	NUM
inlawrev-27132	395	8	-	-	PUNCT
inlawrev-27132	395	9	12(b	12(b	NUM
inlawrev-27132	395	10	)	)	PUNCT
inlawrev-27132	395	11	(	(	PUNCT
inlawrev-27132	395	12	2021	2021	NUM
inlawrev-27132	395	13	)	)	PUNCT
inlawrev-27132	395	14	)	)	PUNCT
inlawrev-27132	395	15	.	.	PUNCT
inlawrev-27132	396	1	116	116	NUM
inlawrev-27132	396	2	.	.	PUNCT
inlawrev-27132	397	1	i	i	PRON
inlawrev-27132	397	2	d.	d.	PROPN
inlawrev-27132	397	3	§	§	PROPN
inlawrev-27132	397	4	18	18	NUM
inlawrev-27132	397	5	,	,	PUNCT
inlawrev-27132	397	6	2021	2021	NUM
inlawrev-27132	397	7	ind	ind	NOUN
inlawrev-27132	397	8	.	.	PUNCT
inlawrev-27132	398	1	acts	act	VERB
inlawrev-27132	398	2	at	at	ADP
inlawrev-27132	398	3	1688	1688	NUM
inlawrev-27132	398	4	(	(	PUNCT
inlawrev-27132	398	5	codified	codify	VERB
inlawrev-27132	398	6	at	at	ADP
inlawrev-27132	398	7	ind	ind	PROPN
inlawrev-27132	398	8	.	.	PUNCT
inlawrev-27132	399	1	code	code	PROPN
inlawrev-27132	399	2	§	§	PROPN
inlawrev-27132	399	3	6	6	NUM
inlawrev-27132	399	4	-	-	SYM
inlawrev-27132	399	5	3	3	NUM
inlawrev-27132	399	6	-	-	PUNCT
inlawrev-27132	399	7	4.5	4.5	NUM
inlawrev-27132	399	8	-	-	PUNCT
inlawrev-27132	399	9	12(c	12(c	NUM
inlawrev-27132	399	10	)	)	PUNCT
inlawrev-27132	399	11	(	(	PUNCT
inlawrev-27132	399	12	2021	2021	NUM
inlawrev-27132	399	13	)	)	PUNCT
inlawrev-27132	399	14	)	)	PUNCT
inlawrev-27132	399	15	.	.	PUNCT
inlawrev-27132	400	1	117	117	NUM
inlawrev-27132	400	2	.	.	PUNCT
inlawrev-27132	401	1	i	i	PRON
inlawrev-27132	401	2	d.	d.	PROPN
inlawrev-27132	401	3	(	(	PUNCT
inlawrev-27132	401	4	codified	codify	VERB
inlawrev-27132	401	5	at	at	ADP
inlawrev-27132	401	6	ind	ind	PROPN
inlawrev-27132	401	7	.	.	PUNCT
inlawrev-27132	402	1	code	code	PROPN
inlawrev-27132	402	2	§	§	PROPN
inlawrev-27132	402	3	6	6	NUM
inlawrev-27132	402	4	-	-	SYM
inlawrev-27132	402	5	3	3	NUM
inlawrev-27132	402	6	-	-	SYM
inlawrev-27132	402	7	4.5	4.5	NUM
inlawrev-27132	402	8	-	-	SYM
inlawrev-27132	402	9	13	13	NUM
inlawrev-27132	402	10	(	(	PUNCT
inlawrev-27132	402	11	2021	2021	NUM
inlawrev-27132	402	12	)	)	PUNCT
inlawrev-27132	402	13	)	)	PUNCT
inlawrev-27132	402	14	.	.	PUNCT
inlawrev-27132	403	1	118	118	NUM
inlawrev-27132	403	2	.	.	PUNCT
inlawrev-27132	404	1	i	i	PRON
inlawrev-27132	404	2	d.	d.	PROPN
inlawrev-27132	404	3	(	(	PUNCT
inlawrev-27132	404	4	codified	codify	VERB
inlawrev-27132	404	5	at	at	ADP
inlawrev-27132	404	6	ind	ind	PROPN
inlawrev-27132	404	7	.	.	PUNCT
inlawrev-27132	405	1	code	code	PROPN
inlawrev-27132	405	2	§	§	PROPN
inlawrev-27132	405	3	6	6	NUM
inlawrev-27132	405	4	-	-	SYM
inlawrev-27132	405	5	3	3	NUM
inlawrev-27132	405	6	-	-	SYM
inlawrev-27132	405	7	4.5	4.5	NUM
inlawrev-27132	405	8	-	-	SYM
inlawrev-27132	405	9	13	13	NUM
inlawrev-27132	405	10	(	(	PUNCT
inlawrev-27132	405	11	2021	2021	NUM
inlawrev-27132	405	12	)	)	PUNCT
inlawrev-27132	405	13	)	)	PUNCT
inlawrev-27132	405	14	.	.	PUNCT
inlawrev-27132	406	1	119	119	NUM
inlawrev-27132	406	2	.	.	PUNCT
inlawrev-27132	407	1	i	i	PRON
inlawrev-27132	407	2	d.	d.	PROPN
inlawrev-27132	407	3	(	(	PUNCT
inlawrev-27132	407	4	codified	codify	VERB
inlawrev-27132	407	5	at	at	ADP
inlawrev-27132	407	6	ind	ind	PROPN
inlawrev-27132	407	7	.	.	PUNCT
inlawrev-27132	408	1	code	code	PROPN
inlawrev-27132	408	2	§	§	PROPN
inlawrev-27132	408	3	6	6	NUM
inlawrev-27132	408	4	-	-	SYM
inlawrev-27132	408	5	3	3	NUM
inlawrev-27132	408	6	-	-	SYM
inlawrev-27132	408	7	4.5	4.5	NUM
inlawrev-27132	408	8	-	-	SYM
inlawrev-27132	408	9	13	13	NUM
inlawrev-27132	408	10	(	(	PUNCT
inlawrev-27132	408	11	2021	2021	NUM
inlawrev-27132	408	12	)	)	PUNCT
inlawrev-27132	408	13	)	)	PUNCT
inlawrev-27132	408	14	.	.	PUNCT
inlawrev-27132	409	1	120	120	NUM
inlawrev-27132	409	2	.	.	PUNCT
inlawrev-27132	410	1	i	i	PRON
inlawrev-27132	410	2	d.	d.	PROPN
inlawrev-27132	410	3	§	§	PROPN
inlawrev-27132	410	4	18	18	NUM
inlawrev-27132	410	5	,	,	PUNCT
inlawrev-27132	410	6	2021	2021	NUM
inlawrev-27132	410	7	ind	ind	NOUN
inlawrev-27132	410	8	.	.	PUNCT
inlawrev-27132	411	1	acts	act	VERB
inlawrev-27132	411	2	at	at	ADP
inlawrev-27132	411	3	1691	1691	NUM
inlawrev-27132	411	4	-	-	SYM
inlawrev-27132	411	5	92	92	NUM
inlawrev-27132	411	6	(	(	PUNCT
inlawrev-27132	411	7	codified	codify	VERB
inlawrev-27132	411	8	at	at	ADP
inlawrev-27132	411	9	ind	ind	PROPN
inlawrev-27132	411	10	.	.	PUNCT
inlawrev-27132	412	1	code	code	PROPN
inlawrev-27132	412	2	§	§	PROPN
inlawrev-27132	412	3	6	6	NUM
inlawrev-27132	412	4	-	-	SYM
inlawrev-27132	412	5	3	3	NUM
inlawrev-27132	412	6	-	-	PUNCT
inlawrev-27132	412	7	4.5	4.5	NUM
inlawrev-27132	412	8	-	-	PUNCT
inlawrev-27132	412	9	18(a	18(a	NUM
inlawrev-27132	412	10	)	)	PUNCT
inlawrev-27132	412	11	(	(	PUNCT
inlawrev-27132	412	12	2021	2021	NUM
inlawrev-27132	412	13	)	)	PUNCT
inlawrev-27132	412	14	)	)	PUNCT
inlawrev-27132	412	15	.	.	PUNCT
inlawrev-27132	413	1	121	121	NUM
inlawrev-27132	413	2	.	.	PUNCT
inlawrev-27132	414	1	i	i	PRON
inlawrev-27132	414	2	d.	d.	PROPN
inlawrev-27132	414	3	(	(	PUNCT
inlawrev-27132	414	4	codified	codify	VERB
inlawrev-27132	414	5	at	at	ADP
inlawrev-27132	414	6	ind	ind	PROPN
inlawrev-27132	414	7	.	.	PUNCT
inlawrev-27132	415	1	code	code	PROPN
inlawrev-27132	415	2	§	§	PROPN
inlawrev-27132	415	3	6	6	NUM
inlawrev-27132	415	4	-	-	SYM
inlawrev-27132	415	5	3	3	NUM
inlawrev-27132	415	6	-	-	PUNCT
inlawrev-27132	415	7	4.5	4.5	NUM
inlawrev-27132	415	8	-	-	PUNCT
inlawrev-27132	415	9	18(a	18(a	NUM
inlawrev-27132	415	10	)	)	PUNCT
inlawrev-27132	415	11	(	(	PUNCT
inlawrev-27132	415	12	2021	2021	NUM
inlawrev-27132	415	13	)	)	PUNCT
inlawrev-27132	415	14	)	)	PUNCT
inlawrev-27132	415	15	.	.	PUNCT
inlawrev-27132	416	1	122	122	NUM
inlawrev-27132	416	2	.	.	PUNCT
inlawrev-27132	417	1	i	i	PRON
inlawrev-27132	417	2	d.	d.	PROPN
inlawrev-27132	417	3	§	§	PROPN
inlawrev-27132	417	4	18	18	NUM
inlawrev-27132	417	5	,	,	PUNCT
inlawrev-27132	417	6	2021	2021	NUM
inlawrev-27132	417	7	ind	ind	NOUN
inlawrev-27132	417	8	.	.	PUNCT
inlawrev-27132	418	1	acts	act	VERB
inlawrev-27132	418	2	at	at	ADP
inlawrev-27132	418	3	1693	1693	NUM
inlawrev-27132	418	4	(	(	PUNCT
inlawrev-27132	418	5	codified	codify	VERB
inlawrev-27132	418	6	at	at	ADP
inlawrev-27132	418	7	ind	ind	PROPN
inlawrev-27132	418	8	.	.	PUNCT
inlawrev-27132	419	1	code	code	PROPN
inlawrev-27132	419	2	§	§	PROPN
inlawrev-27132	419	3	6	6	NUM
inlawrev-27132	419	4	-	-	SYM
inlawrev-27132	419	5	3	3	NUM
inlawrev-27132	419	6	-	-	SYM
inlawrev-27132	419	7	4.5	4.5	NUM
inlawrev-27132	419	8	-	-	SYM
inlawrev-27132	419	9	19	19	NUM
inlawrev-27132	419	10	(	(	PUNCT
inlawrev-27132	419	11	2021	2021	NUM
inlawrev-27132	419	12	)	)	PUNCT
inlawrev-27132	419	13	)	)	PUNCT
inlawrev-27132	419	14	.	.	PUNCT
inlawrev-27132	420	1	123	123	NUM
inlawrev-27132	420	2	.	.	PUNCT
inlawrev-27132	421	1	i	i	PRON
inlawrev-27132	421	2	d.	d.	PROPN
inlawrev-27132	421	3	(	(	PUNCT
inlawrev-27132	421	4	codified	codify	VERB
inlawrev-27132	421	5	at	at	ADP
inlawrev-27132	421	6	ind	ind	PROPN
inlawrev-27132	421	7	.	.	PUNCT
inlawrev-27132	422	1	code	code	PROPN
inlawrev-27132	422	2	§	§	PROPN
inlawrev-27132	422	3	6	6	NUM
inlawrev-27132	422	4	-	-	SYM
inlawrev-27132	422	5	3	3	NUM
inlawrev-27132	422	6	-	-	SYM
inlawrev-27132	422	7	4.5	4.5	NUM
inlawrev-27132	422	8	-	-	SYM
inlawrev-27132	422	9	19	19	NUM
inlawrev-27132	422	10	(	(	PUNCT
inlawrev-27132	422	11	2021	2021	NUM
inlawrev-27132	422	12	)	)	PUNCT
inlawrev-27132	422	13	)	)	PUNCT
inlawrev-27132	422	14	.	.	PUNCT
inlawrev-27132	423	1	124	124	NUM
inlawrev-27132	423	2	.	.	PUNCT
inlawrev-27132	424	1	i	i	PRON
inlawrev-27132	424	2	d.	d.	PROPN
inlawrev-27132	424	3	§	§	PROPN
inlawrev-27132	424	4	18	18	NUM
inlawrev-27132	424	5	,	,	PUNCT
inlawrev-27132	424	6	2021	2021	NUM
inlawrev-27132	424	7	ind	ind	NOUN
inlawrev-27132	424	8	.	.	PUNCT
inlawrev-27132	425	1	acts	act	VERB
inlawrev-27132	425	2	at	at	ADP
inlawrev-27132	425	3	1693	1693	NUM
inlawrev-27132	425	4	-	-	SYM
inlawrev-27132	425	5	94	94	NUM
inlawrev-27132	425	6	(	(	PUNCT
inlawrev-27132	425	7	codified	codify	VERB
inlawrev-27132	425	8	at	at	ADP
inlawrev-27132	425	9	ind	ind	PROPN
inlawrev-27132	425	10	.	.	PUNCT
inlawrev-27132	426	1	code	code	PROPN
inlawrev-27132	426	2	§	§	PROPN
inlawrev-27132	426	3	6	6	NUM
inlawrev-27132	426	4	-	-	SYM
inlawrev-27132	426	5	3	3	NUM
inlawrev-27132	426	6	-	-	PUNCT
inlawrev-27132	426	7	4.5	4.5	NUM
inlawrev-27132	426	8	-	-	PUNCT
inlawrev-27132	426	9	20(a	20(a	NUM
inlawrev-27132	426	10	)	)	PUNCT
inlawrev-27132	426	11	(	(	PUNCT
inlawrev-27132	426	12	2021	2021	NUM
inlawrev-27132	426	13	)	)	PUNCT
inlawrev-27132	426	14	)	)	PUNCT
inlawrev-27132	426	15	.	.	PUNCT
inlawrev-27132	427	1	125	125	NUM
inlawrev-27132	427	2	.	.	PUNCT
inlawrev-27132	428	1	i	i	PRON
inlawrev-27132	428	2	d.	d.	PROPN
inlawrev-27132	428	3	§	§	PROPN
inlawrev-27132	428	4	8	8	NUM
inlawrev-27132	428	5	,	,	PUNCT
inlawrev-27132	428	6	2021	2021	NUM
inlawrev-27132	428	7	ind	ind	NOUN
inlawrev-27132	428	8	.	.	PUNCT
inlawrev-27132	429	1	acts	act	VERB
inlawrev-27132	429	2	at	at	ADP
inlawrev-27132	429	3	1659	1659	NUM
inlawrev-27132	429	4	(	(	PUNCT
inlawrev-27132	429	5	codified	codify	VERB
inlawrev-27132	429	6	at	at	ADP
inlawrev-27132	429	7	ind	ind	PROPN
inlawrev-27132	429	8	.	.	PUNCT
inlawrev-27132	430	1	code	code	PROPN
inlawrev-27132	430	2	§	§	PROPN
inlawrev-27132	430	3	6	6	NUM
inlawrev-27132	430	4	-	-	SYM
inlawrev-27132	430	5	3	3	NUM
inlawrev-27132	430	6	-	-	PUNCT
inlawrev-27132	430	7	1	1	NUM
inlawrev-27132	430	8	-	-	SYM
inlawrev-27132	430	9	3.5(i	3.5(i	NUM
inlawrev-27132	430	10	)	)	PUNCT
inlawrev-27132	430	11	(	(	PUNCT
inlawrev-27132	430	12	2021	2021	NUM
inlawrev-27132	430	13	)	)	PUNCT
inlawrev-27132	430	14	)	)	PUNCT
inlawrev-27132	430	15	.	.	PUNCT
inlawrev-27132	431	1	126	126	X
inlawrev-27132	431	2	.	.	PUNCT
inlawrev-27132	432	1	see	see	VERB
inlawrev-27132	432	2	ind	ind	PROPN
inlawrev-27132	432	3	.	.	PUNCT
inlawrev-27132	433	1	code	code	PROPN
inlawrev-27132	433	2	§	§	PROPN
inlawrev-27132	433	3	§	§	PROPN
inlawrev-27132	433	4	§	§	ADJ
inlawrev-27132	433	5	6	6	NUM
inlawrev-27132	433	6	-	-	SYM
inlawrev-27132	433	7	3	3	NUM
inlawrev-27132	433	8	-	-	SYM
inlawrev-27132	433	9	4.5	4.5	NUM
inlawrev-27132	433	10	-	-	PUNCT
inlawrev-27132	433	11	6	6	NUM
inlawrev-27132	433	12	,	,	PUNCT
inlawrev-27132	433	13	-8	-8	NOUN
inlawrev-27132	433	14	,	,	PUNCT
inlawrev-27132	433	15	-9	-9	INTJ
inlawrev-27132	433	16	(	(	PUNCT
inlawrev-27132	433	17	2021	2021	NUM
inlawrev-27132	433	18	)	)	PUNCT
inlawrev-27132	433	19	.	.	PUNCT
inlawrev-27132	434	1	682	682	NUM
inlawrev-27132	434	2	indiana	indiana	PROPN
inlawrev-27132	434	3	law	law	PROPN
inlawrev-27132	434	4	review	review	NOUN
inlawrev-27132	434	5	[	[	X
inlawrev-27132	434	6	vol	vol	NOUN
inlawrev-27132	434	7	.	.	PUNCT
inlawrev-27132	434	8	55:669	55:669	NUM
inlawrev-27132	434	9	included	include	VERB
inlawrev-27132	434	10	in	in	ADP
inlawrev-27132	434	11	the	the	DET
inlawrev-27132	434	12	partner	partner	NOUN
inlawrev-27132	434	13	’s	’s	PART
inlawrev-27132	434	14	agi	agi	NOUN
inlawrev-27132	434	15	or	or	CCONJ
inlawrev-27132	434	16	taxable	taxable	ADJ
inlawrev-27132	434	17	income.127	income.127	NOUN
inlawrev-27132	434	18	these	these	DET
inlawrev-27132	434	19	items	item	NOUN
inlawrev-27132	434	20	,	,	PUNCT
inlawrev-27132	434	21	however	however	ADV
inlawrev-27132	434	22	,	,	PUNCT
inlawrev-27132	434	23	are	be	AUX
inlawrev-27132	434	24	included	include	VERB
inlawrev-27132	434	25	in	in	ADP
inlawrev-27132	434	26	the	the	DET
inlawrev-27132	434	27	partner	partner	NOUN
inlawrev-27132	434	28	's	's	PART
inlawrev-27132	434	29	agi	agi	NOUN
inlawrev-27132	434	30	or	or	CCONJ
inlawrev-27132	434	31	taxable	taxable	ADJ
inlawrev-27132	434	32	income	income	NOUN
inlawrev-27132	434	33	if	if	SCONJ
inlawrev-27132	434	34	the	the	DET
inlawrev-27132	434	35	partnership	partnership	NOUN
inlawrev-27132	434	36	made	make	VERB
inlawrev-27132	434	37	a	a	DET
inlawrev-27132	434	38	valid	valid	ADJ
inlawrev-27132	434	39	election	election	NOUN
inlawrev-27132	434	40	,	,	PUNCT
inlawrev-27132	434	41	and	and	CCONJ
inlawrev-27132	434	42	it	it	PRON
inlawrev-27132	434	43	is	be	AUX
inlawrev-27132	434	44	required	require	VERB
inlawrev-27132	434	45	to	to	PART
inlawrev-27132	434	46	remit	remit	VERB
inlawrev-27132	434	47	tax	tax	NOUN
inlawrev-27132	434	48	on	on	ADP
inlawrev-27132	434	49	those	those	PRON
inlawrev-27132	434	50	items.128	items.128	ADP
inlawrev-27132	434	51	the	the	DET
inlawrev-27132	434	52	2021	2021	NUM
inlawrev-27132	434	53	ga	ga	NOUN
inlawrev-27132	434	54	made	make	VERB
inlawrev-27132	434	55	a	a	DET
inlawrev-27132	434	56	few	few	ADJ
inlawrev-27132	434	57	changes	change	NOUN
inlawrev-27132	434	58	to	to	ADP
inlawrev-27132	434	59	indiana	indiana	PROPN
inlawrev-27132	434	60	’s	’s	PROPN
inlawrev-27132	434	61	income	income	PROPN
inlawrev-27132	434	62	tax	tax	PROPN
inlawrev-27132	434	63	code	code	NOUN
inlawrev-27132	434	64	that	that	PRON
inlawrev-27132	434	65	did	do	AUX
inlawrev-27132	434	66	not	not	PART
inlawrev-27132	434	67	involve	involve	VERB
inlawrev-27132	434	68	partnerships	partnership	NOUN
inlawrev-27132	434	69	and	and	CCONJ
inlawrev-27132	434	70	their	their	PRON
inlawrev-27132	434	71	partners	partner	NOUN
inlawrev-27132	434	72	.	.	PUNCT
inlawrev-27132	435	1	it	it	PRON
inlawrev-27132	435	2	added	add	VERB
inlawrev-27132	435	3	a	a	DET
inlawrev-27132	435	4	provision	provision	NOUN
inlawrev-27132	435	5	that	that	PRON
inlawrev-27132	435	6	permits	permit	VERB
inlawrev-27132	435	7	a	a	DET
inlawrev-27132	435	8	person	person	NOUN
inlawrev-27132	435	9	to	to	PART
inlawrev-27132	435	10	claim	claim	VERB
inlawrev-27132	435	11	an	an	DET
inlawrev-27132	435	12	income	income	NOUN
inlawrev-27132	435	13	tax	tax	NOUN
inlawrev-27132	435	14	credit	credit	NOUN
inlawrev-27132	435	15	equal	equal	ADJ
inlawrev-27132	435	16	to	to	ADP
inlawrev-27132	435	17	the	the	DET
inlawrev-27132	435	18	amount	amount	NOUN
inlawrev-27132	435	19	of	of	ADP
inlawrev-27132	435	20	tax	tax	NOUN
inlawrev-27132	435	21	imposed	impose	VERB
inlawrev-27132	435	22	on	on	ADP
inlawrev-27132	435	23	that	that	DET
inlawrev-27132	435	24	income	income	NOUN
inlawrev-27132	435	25	by	by	ADP
inlawrev-27132	435	26	a	a	DET
inlawrev-27132	435	27	foreign	foreign	ADJ
inlawrev-27132	435	28	country	country	NOUN
inlawrev-27132	435	29	if	if	SCONJ
inlawrev-27132	435	30	the	the	DET
inlawrev-27132	435	31	income	income	NOUN
inlawrev-27132	435	32	is	be	AUX
inlawrev-27132	435	33	included	include	VERB
inlawrev-27132	435	34	in	in	ADP
inlawrev-27132	435	35	the	the	DET
inlawrev-27132	435	36	person	person	NOUN
inlawrev-27132	435	37	’s	’s	PART
inlawrev-27132	435	38	indiana	indiana	PROPN
inlawrev-27132	435	39	adjusted	adjust	VERB
inlawrev-27132	435	40	gross	gross	ADJ
inlawrev-27132	435	41	income	income	NOUN
inlawrev-27132	435	42	(	(	PUNCT
inlawrev-27132	435	43	agi	agi	NOUN
inlawrev-27132	435	44	)	)	PUNCT
inlawrev-27132	435	45	due	due	ADJ
inlawrev-27132	435	46	solely	solely	ADV
inlawrev-27132	435	47	to	to	ADP
inlawrev-27132	435	48	an	an	DET
inlawrev-27132	435	49	acceleration	acceleration	NOUN
inlawrev-27132	435	50	of	of	ADP
inlawrev-27132	435	51	the	the	DET
inlawrev-27132	435	52	income	income	NOUN
inlawrev-27132	435	53	inclusion	inclusion	NOUN
inlawrev-27132	435	54	for	for	ADP
inlawrev-27132	435	55	federal	federal	ADJ
inlawrev-27132	435	56	income	income	NOUN
inlawrev-27132	435	57	tax	tax	NOUN
inlawrev-27132	435	58	purposes.1	purposes.1	PROPN
inlawrev-27132	435	59	2	2	NUM
inlawrev-27132	435	60	9	9	NUM
inlawrev-27132	435	61	to	to	PART
inlawrev-27132	435	62	claim	claim	VERB
inlawrev-27132	435	63	the	the	DET
inlawrev-27132	435	64	credit	credit	NOUN
inlawrev-27132	435	65	,	,	PUNCT
inlawrev-27132	435	66	the	the	DET
inlawrev-27132	435	67	person	person	NOUN
inlawrev-27132	435	68	will	will	AUX
inlawrev-27132	435	69	have	have	VERB
inlawrev-27132	435	70	to	to	PART
inlawrev-27132	435	71	identify	identify	VERB
inlawrev-27132	435	72	:	:	PUNCT
inlawrev-27132	435	73	(	(	PUNCT
inlawrev-27132	435	74	i	i	NOUN
inlawrev-27132	435	75	)	)	PUNCT
inlawrev-27132	435	76	the	the	DET
inlawrev-27132	435	77	foreign	foreign	ADJ
inlawrev-27132	435	78	country	country	NOUN
inlawrev-27132	435	79	in	in	ADP
inlawrev-27132	435	80	which	which	PRON
inlawrev-27132	435	81	the	the	DET
inlawrev-27132	435	82	income	income	NOUN
inlawrev-27132	435	83	is	be	AUX
inlawrev-27132	435	84	subject	subject	ADJ
inlawrev-27132	435	85	to	to	ADP
inlawrev-27132	435	86	tax	tax	NOUN
inlawrev-27132	435	87	,	,	PUNCT
inlawrev-27132	435	88	(	(	PUNCT
inlawrev-27132	435	89	ii	ii	NOUN
inlawrev-27132	435	90	)	)	PUNCT
inlawrev-27132	435	91	the	the	DET
inlawrev-27132	435	92	amount	amount	NOUN
inlawrev-27132	435	93	of	of	ADP
inlawrev-27132	435	94	income	income	NOUN
inlawrev-27132	435	95	included	include	VERB
inlawrev-27132	435	96	in	in	ADP
inlawrev-27132	435	97	indiana	indiana	PROPN
inlawrev-27132	435	98	agi	agi	PROPN
inlawrev-27132	435	99	that	that	SCONJ
inlawrev-27132	435	100	the	the	DET
inlawrev-27132	435	101	person	person	NOUN
inlawrev-27132	435	102	derived	derive	VERB
inlawrev-27132	435	103	from	from	ADP
inlawrev-27132	435	104	this	this	DET
inlawrev-27132	435	105	country	country	NOUN
inlawrev-27132	435	106	,	,	PUNCT
inlawrev-27132	435	107	(	(	PUNCT
inlawrev-27132	435	108	iii	iii	X
inlawrev-27132	435	109	)	)	PUNCT
inlawrev-27132	435	110	the	the	DET
inlawrev-27132	435	111	amount	amount	NOUN
inlawrev-27132	435	112	of	of	ADP
inlawrev-27132	435	113	tax	tax	NOUN
inlawrev-27132	435	114	the	the	DET
inlawrev-27132	435	115	country	country	NOUN
inlawrev-27132	435	116	imposed	impose	VERB
inlawrev-27132	435	117	on	on	ADP
inlawrev-27132	435	118	the	the	DET
inlawrev-27132	435	119	income	income	NOUN
inlawrev-27132	435	120	(	(	PUNCT
inlawrev-27132	435	121	including	include	VERB
inlawrev-27132	435	122	any	any	DET
inlawrev-27132	435	123	withholding	withholding	NOUN
inlawrev-27132	435	124	or	or	CCONJ
inlawrev-27132	435	125	composite	composite	ADJ
inlawrev-27132	435	126	tax	tax	NOUN
inlawrev-27132	435	127	)	)	PUNCT
inlawrev-27132	435	128	,	,	PUNCT
inlawrev-27132	435	129	as	as	ADV
inlawrev-27132	435	130	well	well	ADV
inlawrev-27132	435	131	as	as	ADP
inlawrev-27132	435	132	giving	give	VERB
inlawrev-27132	435	133	any	any	DET
inlawrev-27132	435	134	other	other	ADJ
inlawrev-27132	435	135	information	information	NOUN
inlawrev-27132	435	136	the	the	DET
inlawrev-27132	435	137	department	department	NOUN
inlawrev-27132	435	138	requires.130	requires.130	NOUN
inlawrev-27132	435	139	furthermore	furthermore	ADV
inlawrev-27132	435	140	,	,	PUNCT
inlawrev-27132	435	141	the	the	DET
inlawrev-27132	435	142	dor	dor	NOUN
inlawrev-27132	435	143	may	may	AUX
inlawrev-27132	435	144	impose	impose	VERB
inlawrev-27132	435	145	limitations	limitation	NOUN
inlawrev-27132	435	146	and	and	CCONJ
inlawrev-27132	435	147	conditions	condition	NOUN
inlawrev-27132	435	148	on	on	ADP
inlawrev-27132	435	149	claiming	claim	VERB
inlawrev-27132	435	150	this	this	DET
inlawrev-27132	435	151	credit	credit	NOUN
inlawrev-27132	435	152	,	,	PUNCT
inlawrev-27132	435	153	including	include	VERB
inlawrev-27132	435	154	reporting	report	VERB
inlawrev-27132	435	155	requirements	requirement	NOUN
inlawrev-27132	435	156	and	and	CCONJ
inlawrev-27132	435	157	extensions	extension	NOUN
inlawrev-27132	435	158	of	of	ADP
inlawrev-27132	435	159	its	its	PRON
inlawrev-27132	435	160	statutes	statute	NOUN
inlawrev-27132	435	161	of	of	ADP
inlawrev-27132	435	162	limitations.131	limitations.131	PROPN
inlawrev-27132	435	163	the	the	DET
inlawrev-27132	435	164	ga	ga	PROPN
inlawrev-27132	435	165	clarified	clarify	VERB
inlawrev-27132	435	166	when	when	SCONJ
inlawrev-27132	435	167	a	a	DET
inlawrev-27132	435	168	taxpayer	taxpayer	NOUN
inlawrev-27132	435	169	filing	file	VERB
inlawrev-27132	435	170	a	a	DET
inlawrev-27132	435	171	combined	combine	VERB
inlawrev-27132	435	172	return	return	NOUN
inlawrev-27132	435	173	must	must	AUX
inlawrev-27132	435	174	report	report	VERB
inlawrev-27132	435	175	a	a	DET
inlawrev-27132	435	176	federal	federal	ADJ
inlawrev-27132	435	177	income	income	NOUN
inlawrev-27132	435	178	tax	tax	NOUN
inlawrev-27132	435	179	change	change	NOUN
inlawrev-27132	435	180	.	.	PUNCT
inlawrev-27132	436	1	the	the	DET
inlawrev-27132	436	2	ga	ga	PROPN
inlawrev-27132	436	3	amended	amend	VERB
inlawrev-27132	436	4	an	an	DET
inlawrev-27132	436	5	existing	exist	VERB
inlawrev-27132	436	6	provision	provision	NOUN
inlawrev-27132	436	7	and	and	CCONJ
inlawrev-27132	436	8	provided	provide	VERB
inlawrev-27132	436	9	that	that	SCONJ
inlawrev-27132	436	10	,	,	PUNCT
inlawrev-27132	436	11	when	when	SCONJ
inlawrev-27132	436	12	a	a	DET
inlawrev-27132	436	13	taxpayer	taxpayer	NOUN
inlawrev-27132	436	14	reporting	report	VERB
inlawrev-27132	436	15	a	a	DET
inlawrev-27132	436	16	federal	federal	ADJ
inlawrev-27132	436	17	income	income	NOUN
inlawrev-27132	436	18	tax	tax	NOUN
inlawrev-27132	436	19	alteration	alteration	NOUN
inlawrev-27132	436	20	or	or	CCONJ
inlawrev-27132	436	21	modification	modification	NOUN
inlawrev-27132	436	22	files	file	NOUN
inlawrev-27132	436	23	a	a	DET
inlawrev-27132	436	24	combined	combined	ADJ
inlawrev-27132	436	25	return	return	NOUN
inlawrev-27132	436	26	,	,	PUNCT
inlawrev-27132	436	27	the	the	DET
inlawrev-27132	436	28	date	date	NOUN
inlawrev-27132	436	29	on	on	ADP
inlawrev-27132	436	30	which	which	PRON
inlawrev-27132	436	31	the	the	DET
inlawrev-27132	436	32	alteration	alteration	NOUN
inlawrev-27132	436	33	or	or	CCONJ
inlawrev-27132	436	34	modification	modification	NOUN
inlawrev-27132	436	35	is	be	AUX
inlawrev-27132	436	36	made	make	VERB
inlawrev-27132	436	37	is	be	AUX
inlawrev-27132	436	38	considered	consider	VERB
inlawrev-27132	436	39	the	the	DET
inlawrev-27132	436	40	last	last	ADJ
inlawrev-27132	436	41	day	day	NOUN
inlawrev-27132	436	42	on	on	ADP
inlawrev-27132	436	43	which	which	PRON
inlawrev-27132	436	44	the	the	DET
inlawrev-27132	436	45	alteration	alteration	NOUN
inlawrev-27132	436	46	or	or	CCONJ
inlawrev-27132	436	47	modification	modification	NOUN
inlawrev-27132	436	48	occurs	occur	VERB
inlawrev-27132	436	49	for	for	ADP
inlawrev-27132	436	50	any	any	DET
inlawrev-27132	436	51	entity	entity	NOUN
inlawrev-27132	436	52	filing	filing	NOUN
inlawrev-27132	436	53	as	as	ADP
inlawrev-27132	436	54	part	part	NOUN
inlawrev-27132	436	55	of	of	ADP
inlawrev-27132	436	56	the	the	DET
inlawrev-27132	436	57	combined	combine	VERB
inlawrev-27132	436	58	return.132	return.132	NOUN
inlawrev-27132	436	59	the	the	DET
inlawrev-27132	436	60	ga	ga	PROPN
inlawrev-27132	436	61	tinkered	tinker	VERB
inlawrev-27132	436	62	with	with	ADP
inlawrev-27132	436	63	indiana	indiana	PROPN
inlawrev-27132	436	64	’s	’s	PART
inlawrev-27132	436	65	net	net	ADJ
inlawrev-27132	436	66	operating	operating	NOUN
inlawrev-27132	436	67	losses	loss	NOUN
inlawrev-27132	436	68	(	(	PUNCT
inlawrev-27132	436	69	“	"	PUNCT
inlawrev-27132	436	70	nols	nols	PROPN
inlawrev-27132	436	71	”	"	PUNCT
inlawrev-27132	436	72	)	)	PUNCT
inlawrev-27132	436	73	,	,	PUNCT
inlawrev-27132	436	74	amending	amend	VERB
inlawrev-27132	436	75	the	the	DET
inlawrev-27132	436	76	indiana	indiana	PROPN
inlawrev-27132	436	77	code	code	PROPN
inlawrev-27132	436	78	to	to	PART
inlawrev-27132	436	79	provide	provide	VERB
inlawrev-27132	436	80	that	that	SCONJ
inlawrev-27132	436	81	nols	nol	NOUN
inlawrev-27132	436	82	for	for	ADP
inlawrev-27132	436	83	individuals	individual	NOUN
inlawrev-27132	436	84	do	do	AUX
inlawrev-27132	436	85	not	not	PART
inlawrev-27132	436	86	include	include	VERB
inlawrev-27132	436	87	the	the	DET
inlawrev-27132	436	88	portion	portion	NOUN
inlawrev-27132	436	89	of	of	ADP
inlawrev-27132	436	90	nols	nols	PROPN
inlawrev-27132	436	91	attributable	attributable	ADJ
inlawrev-27132	436	92	to	to	ADP
inlawrev-27132	436	93	itemized	itemize	VERB
inlawrev-27132	436	94	deductions.133	deductions.133	PROPN
inlawrev-27132	436	95	also	also	ADV
inlawrev-27132	436	96	,	,	PUNCT
inlawrev-27132	436	97	for	for	ADP
inlawrev-27132	436	98	2018	2018	NUM
inlawrev-27132	436	99	through	through	ADP
inlawrev-27132	436	100	2020	2020	NUM
inlawrev-27132	436	101	,	,	PUNCT
inlawrev-27132	436	102	an	an	DET
inlawrev-27132	436	103	excess	excess	ADJ
inlawrev-27132	436	104	business	business	NOUN
inlawrev-27132	436	105	loss	loss	NOUN
inlawrev-27132	436	106	disallowed	disallow	VERB
inlawrev-27132	436	107	for	for	ADP
inlawrev-27132	436	108	the	the	DET
inlawrev-27132	436	109	taxable	taxable	ADJ
inlawrev-27132	436	110	year	year	NOUN
inlawrev-27132	436	111	is	be	AUX
inlawrev-27132	436	112	part	part	NOUN
inlawrev-27132	436	113	of	of	ADP
inlawrev-27132	436	114	the	the	DET
inlawrev-27132	436	115	nols	nol	NOUN
inlawrev-27132	436	116	for	for	ADP
inlawrev-27132	436	117	that	that	DET
inlawrev-27132	436	118	taxable	taxable	ADJ
inlawrev-27132	436	119	year.134	year.134	NUM
inlawrev-27132	436	120	finally	finally	ADV
inlawrev-27132	436	121	,	,	PUNCT
inlawrev-27132	436	122	modifications	modification	NOUN
inlawrev-27132	436	123	to	to	ADP
inlawrev-27132	436	124	the	the	DET
inlawrev-27132	436	125	federal	federal	ADJ
inlawrev-27132	436	126	nols	nols	PROPN
inlawrev-27132	436	127	mandated	mandate	VERB
inlawrev-27132	436	128	by	by	ADP
inlawrev-27132	436	129	irc	irc	PROPN
inlawrev-27132	436	130	§	§	PROPN
inlawrev-27132	436	131	172(d	172(d	PROPN
inlawrev-27132	436	132	)	)	PUNCT
inlawrev-27132	436	133	are	be	AUX
inlawrev-27132	436	134	part	part	NOUN
inlawrev-27132	436	135	of	of	ADP
inlawrev-27132	436	136	the	the	DET
inlawrev-27132	436	137	indiana	indiana	PROPN
inlawrev-27132	436	138	nols	nols	PROPN
inlawrev-27132	436	139	computation	computation	NOUN
inlawrev-27132	436	140	if	if	SCONJ
inlawrev-27132	436	141	the	the	DET
inlawrev-27132	436	142	specified	specify	VERB
inlawrev-27132	436	143	adjustments	adjustment	NOUN
inlawrev-27132	436	144	to	to	PART
inlawrev-27132	436	145	agi	agi	VERB
inlawrev-27132	436	146	under	under	ADP
inlawrev-27132	436	147	ind	ind	PROPN
inlawrev-27132	436	148	.	.	PUNCT
inlawrev-27132	437	1	code	code	PROPN
inlawrev-27132	437	2	§	§	PROPN
inlawrev-27132	437	3	6	6	NUM
inlawrev-27132	437	4	-	-	SYM
inlawrev-27132	437	5	3	3	NUM
inlawrev-27132	437	6	-	-	PUNCT
inlawrev-27132	437	7	1	1	NUM
inlawrev-27132	437	8	-	-	SYM
inlawrev-27132	437	9	3.5	3.5	NUM
inlawrev-27132	437	10	create	create	VERB
inlawrev-27132	437	11	a	a	DET
inlawrev-27132	437	12	negative	negative	ADJ
inlawrev-27132	437	13	indiana	indiana	PROPN
inlawrev-27132	437	14	agi.135	agi.135	PROPN
inlawrev-27132	437	15	the	the	DET
inlawrev-27132	437	16	ga	ga	PROPN
inlawrev-27132	437	17	also	also	ADV
inlawrev-27132	437	18	addressed	address	VERB
inlawrev-27132	437	19	corporate	corporate	ADJ
inlawrev-27132	437	20	tax	tax	NOUN
inlawrev-27132	437	21	filings	filing	NOUN
inlawrev-27132	437	22	.	.	PUNCT
inlawrev-27132	438	1	it	it	PRON
inlawrev-27132	438	2	added	add	VERB
inlawrev-27132	438	3	a	a	DET
inlawrev-27132	438	4	new	new	ADJ
inlawrev-27132	438	5	provision	provision	NOUN
inlawrev-27132	438	6	requiring	require	VERB
inlawrev-27132	438	7	corporations	corporation	NOUN
inlawrev-27132	438	8	with	with	ADP
inlawrev-27132	438	9	over	over	ADP
inlawrev-27132	438	10	$	$	SYM
inlawrev-27132	438	11	1,000,000	1,000,000	NUM
inlawrev-27132	438	12	in	in	ADP
inlawrev-27132	438	13	gross	gross	ADJ
inlawrev-27132	438	14	receipts	receipt	NOUN
inlawrev-27132	438	15	to	to	PART
inlawrev-27132	438	16	electronically	electronically	ADV
inlawrev-27132	438	17	file	file	VERB
inlawrev-27132	438	18	127	127	NUM
inlawrev-27132	438	19	.	.	PUNCT
inlawrev-27132	439	1	act	act	NOUN
inlawrev-27132	439	2	of	of	ADP
inlawrev-27132	439	3	apr	apr	PROPN
inlawrev-27132	439	4	.	.	PROPN
inlawrev-27132	439	5	29	29	NUM
inlawrev-27132	439	6	,	,	PUNCT
inlawrev-27132	439	7	2021	2021	NUM
inlawrev-27132	439	8	,	,	PUNCT
inlawrev-27132	439	9	pub	pub	NOUN
inlawrev-27132	439	10	.	.	PUNCT
inlawrev-27132	440	1	l.	l.	PROPN
inlawrev-27132	440	2	no	no	INTJ
inlawrev-27132	440	3	.	.	PROPN
inlawrev-27132	441	1	159	159	NUM
inlawrev-27132	441	2	-	-	SYM
inlawrev-27132	441	3	2021	2021	NUM
inlawrev-27132	441	4	,	,	PUNCT
inlawrev-27132	441	5	§	§	PROPN
inlawrev-27132	441	6	8	8	NUM
inlawrev-27132	441	7	,	,	PUNCT
inlawrev-27132	441	8	2021	2021	NUM
inlawrev-27132	441	9	ind	ind	NOUN
inlawrev-27132	441	10	.	.	PUNCT
inlawrev-27132	442	1	acts	act	VERB
inlawrev-27132	442	2	1630	1630	NUM
inlawrev-27132	442	3	,	,	PUNCT
inlawrev-27132	442	4	1659	1659	NUM
inlawrev-27132	442	5	(	(	PUNCT
inlawrev-27132	442	6	codified	codify	VERB
inlawrev-27132	442	7	at	at	ADP
inlawrev-27132	442	8	ind	ind	PROPN
inlawrev-27132	442	9	.	.	PUNCT
inlawrev-27132	443	1	code	code	PROPN
inlawrev-27132	443	2	§	§	PROPN
inlawrev-27132	443	3	6	6	NUM
inlawrev-27132	443	4	-	-	SYM
inlawrev-27132	443	5	3	3	NUM
inlawrev-27132	443	6	-	-	PUNCT
inlawrev-27132	443	7	1	1	NUM
inlawrev-27132	443	8	-	-	PUNCT
inlawrev-27132	443	9	3.5(i)(1	3.5(i)(1	NUM
inlawrev-27132	443	10	)	)	PUNCT
inlawrev-27132	443	11	(	(	PUNCT
inlawrev-27132	443	12	2021	2021	NUM
inlawrev-27132	443	13	)	)	PUNCT
inlawrev-27132	443	14	)	)	PUNCT
inlawrev-27132	443	15	,	,	PUNCT
inlawrev-27132	443	16	effective	effective	ADJ
inlawrev-27132	443	17	july	july	PROPN
inlawrev-27132	443	18	1	1	NUM
inlawrev-27132	443	19	,	,	PUNCT
inlawrev-27132	443	20	2021	2021	NUM
inlawrev-27132	443	21	.	.	PUNCT
inlawrev-27132	444	1	128	128	NUM
inlawrev-27132	444	2	.	.	PUNCT
inlawrev-27132	445	1	i	i	PRON
inlawrev-27132	445	2	d.	d.	PROPN
inlawrev-27132	445	3	§	§	PROPN
inlawrev-27132	445	4	9	9	NUM
inlawrev-27132	445	5	,	,	PUNCT
inlawrev-27132	445	6	2021	2021	NUM
inlawrev-27132	445	7	ind	ind	NOUN
inlawrev-27132	445	8	.	.	PUNCT
inlawrev-27132	446	1	acts	act	VERB
inlawrev-27132	446	2	at	at	ADP
inlawrev-27132	446	3	1659	1659	NUM
inlawrev-27132	446	4	(	(	PUNCT
inlawrev-27132	446	5	codified	codify	VERB
inlawrev-27132	446	6	at	at	ADP
inlawrev-27132	446	7	ind	ind	PROPN
inlawrev-27132	446	8	.	.	PUNCT
inlawrev-27132	447	1	code	code	PROPN
inlawrev-27132	447	2	§	§	PROPN
inlawrev-27132	447	3	6	6	NUM
inlawrev-27132	447	4	-	-	SYM
inlawrev-27132	447	5	3	3	NUM
inlawrev-27132	447	6	-	-	PUNCT
inlawrev-27132	447	7	1	1	NUM
inlawrev-27132	447	8	-	-	PUNCT
inlawrev-27132	447	9	3.5(i)(2	3.5(i)(2	NOUN
inlawrev-27132	447	10	)	)	PUNCT
inlawrev-27132	447	11	(	(	PUNCT
inlawrev-27132	447	12	2021	2021	NUM
inlawrev-27132	447	13	)	)	PUNCT
inlawrev-27132	447	14	)	)	PUNCT
inlawrev-27132	447	15	.	.	PUNCT
inlawrev-27132	448	1	129	129	NUM
inlawrev-27132	448	2	.	.	PUNCT
inlawrev-27132	449	1	i	i	PRON
inlawrev-27132	449	2	d.	d.	PROPN
inlawrev-27132	449	3	§	§	PROPN
inlawrev-27132	449	4	11	11	NUM
inlawrev-27132	449	5	,	,	PUNCT
inlawrev-27132	449	6	2021	2021	NUM
inlawrev-27132	449	7	ind	ind	NOUN
inlawrev-27132	449	8	.	.	PUNCT
inlawrev-27132	450	1	acts	act	VERB
inlawrev-27132	450	2	at1661	at1661	ADV
inlawrev-27132	450	3	(	(	PUNCT
inlawrev-27132	450	4	codified	codify	VERB
inlawrev-27132	450	5	as	as	SCONJ
inlawrev-27132	450	6	amended	amend	VERB
inlawrev-27132	450	7	at	at	ADP
inlawrev-27132	450	8	ind	ind	PROPN
inlawrev-27132	450	9	.	.	PUNCT
inlawrev-27132	451	1	code	code	PROPN
inlawrev-27132	451	2	§	§	PROPN
inlawrev-27132	451	3	6	6	NUM
inlawrev-27132	451	4	-	-	SYM
inlawrev-27132	451	5	3	3	NUM
inlawrev-27132	451	6	-	-	PUNCT
inlawrev-27132	451	7	3	3	NUM
inlawrev-27132	451	8	-	-	PUNCT
inlawrev-27132	451	9	3(c	3(c	NUM
inlawrev-27132	451	10	)	)	PUNCT
inlawrev-27132	451	11	(	(	PUNCT
inlawrev-27132	451	12	2021	2021	NUM
inlawrev-27132	451	13	)	)	PUNCT
inlawrev-27132	451	14	)	)	PUNCT
inlawrev-27132	451	15	.	.	PUNCT
inlawrev-27132	452	1	130	130	NUM
inlawrev-27132	452	2	.	.	PUNCT
inlawrev-27132	453	1	i	i	PRON
inlawrev-27132	453	2	d.	d.	PROPN
inlawrev-27132	453	3	131	131	NUM
inlawrev-27132	453	4	.	.	PUNCT
inlawrev-27132	454	1	act	act	NOUN
inlawrev-27132	454	2	of	of	ADP
inlawrev-27132	454	3	apr	apr	PROPN
inlawrev-27132	454	4	.	.	PROPN
inlawrev-27132	454	5	29	29	NUM
inlawrev-27132	454	6	,	,	PUNCT
inlawrev-27132	454	7	2021	2021	NUM
inlawrev-27132	454	8	,	,	PUNCT
inlawrev-27132	454	9	pub	pub	NOUN
inlawrev-27132	454	10	.	.	PUNCT
inlawrev-27132	455	1	l.	l.	PROPN
inlawrev-27132	455	2	no	no	INTJ
inlawrev-27132	455	3	.	.	PROPN
inlawrev-27132	456	1	159	159	NUM
inlawrev-27132	456	2	-	-	SYM
inlawrev-27132	456	3	2021	2021	NUM
inlawrev-27132	456	4	,	,	PUNCT
inlawrev-27132	456	5	§	§	PROPN
inlawrev-27132	456	6	11	11	NUM
inlawrev-27132	456	7	,	,	PUNCT
inlawrev-27132	456	8	2021	2021	NUM
inlawrev-27132	456	9	ind	ind	NOUN
inlawrev-27132	456	10	.	.	PUNCT
inlawrev-27132	457	1	acts	act	VERB
inlawrev-27132	457	2	1630	1630	NUM
inlawrev-27132	457	3	,	,	PUNCT
inlawrev-27132	457	4	1661	1661	NUM
inlawrev-27132	457	5	(	(	PUNCT
inlawrev-27132	457	6	codified	codify	VERB
inlawrev-27132	457	7	as	as	SCONJ
inlawrev-27132	457	8	amended	amend	VERB
inlawrev-27132	457	9	at	at	ADP
inlawrev-27132	457	10	ind	ind	PROPN
inlawrev-27132	457	11	.	.	PUNCT
inlawrev-27132	458	1	code	code	PROPN
inlawrev-27132	458	2	§	§	PROPN
inlawrev-27132	458	3	6	6	NUM
inlawrev-27132	458	4	-	-	SYM
inlawrev-27132	458	5	3	3	NUM
inlawrev-27132	458	6	-	-	PUNCT
inlawrev-27132	458	7	3	3	NUM
inlawrev-27132	458	8	-	-	PUNCT
inlawrev-27132	458	9	3(c	3(c	NUM
inlawrev-27132	458	10	)	)	PUNCT
inlawrev-27132	458	11	(	(	PUNCT
inlawrev-27132	458	12	2021	2021	NUM
inlawrev-27132	458	13	)	)	PUNCT
inlawrev-27132	458	14	)	)	PUNCT
inlawrev-27132	458	15	,	,	PUNCT
inlawrev-27132	458	16	retroactively	retroactively	ADV
inlawrev-27132	458	17	effective	effective	ADJ
inlawrev-27132	458	18	to	to	ADP
inlawrev-27132	458	19	january	january	PROPN
inlawrev-27132	458	20	1	1	NUM
inlawrev-27132	458	21	,	,	PUNCT
inlawrev-27132	458	22	2017	2017	NUM
inlawrev-27132	458	23	.	.	PUNCT
inlawrev-27132	459	1	132	132	NUM
inlawrev-27132	459	2	.	.	X
inlawrev-27132	459	3	act	act	NOUN
inlawrev-27132	459	4	of	of	ADP
inlawrev-27132	459	5	apr	apr	PROPN
inlawrev-27132	459	6	.	.	PROPN
inlawrev-27132	459	7	29	29	NUM
inlawrev-27132	459	8	,	,	PUNCT
inlawrev-27132	459	9	2021	2021	NUM
inlawrev-27132	459	10	,	,	PUNCT
inlawrev-27132	459	11	pub	pub	NOUN
inlawrev-27132	459	12	.	.	PUNCT
inlawrev-27132	460	1	l.	l.	PROPN
inlawrev-27132	460	2	no	no	INTJ
inlawrev-27132	460	3	.	.	PROPN
inlawrev-27132	461	1	159	159	NUM
inlawrev-27132	461	2	-	-	SYM
inlawrev-27132	461	3	2021	2021	NUM
inlawrev-27132	461	4	,	,	PUNCT
inlawrev-27132	461	5	§	§	PROPN
inlawrev-27132	461	6	28	28	NUM
inlawrev-27132	461	7	,	,	PUNCT
inlawrev-27132	461	8	2021	2021	NUM
inlawrev-27132	461	9	ind	ind	NOUN
inlawrev-27132	461	10	.	.	PUNCT
inlawrev-27132	462	1	acts	act	VERB
inlawrev-27132	462	2	1630	1630	NUM
inlawrev-27132	462	3	,	,	PUNCT
inlawrev-27132	462	4	1707	1707	NUM
inlawrev-27132	462	5	(	(	PUNCT
inlawrev-27132	462	6	codified	codify	VERB
inlawrev-27132	462	7	as	as	SCONJ
inlawrev-27132	462	8	amended	amend	VERB
inlawrev-27132	462	9	at	at	ADP
inlawrev-27132	462	10	ind	ind	PROPN
inlawrev-27132	462	11	.	.	PUNCT
inlawrev-27132	463	1	code	code	PROPN
inlawrev-27132	463	2	§	§	PROPN
inlawrev-27132	463	3	6	6	NUM
inlawrev-27132	463	4	-	-	SYM
inlawrev-27132	463	5	5.5	5.5	NUM
inlawrev-27132	463	6	-	-	PUNCT
inlawrev-27132	463	7	6	6	NUM
inlawrev-27132	463	8	-	-	NUM
inlawrev-27132	463	9	6(b	6(b	NUM
inlawrev-27132	463	10	)	)	PUNCT
inlawrev-27132	463	11	(	(	PUNCT
inlawrev-27132	463	12	2021	2021	NUM
inlawrev-27132	463	13	)	)	PUNCT
inlawrev-27132	463	14	)	)	PUNCT
inlawrev-27132	463	15	,	,	PUNCT
inlawrev-27132	463	16	effective	effective	ADJ
inlawrev-27132	463	17	july	july	PROPN
inlawrev-27132	463	18	1	1	NUM
inlawrev-27132	463	19	,	,	PUNCT
inlawrev-27132	463	20	2021	2021	NUM
inlawrev-27132	463	21	.	.	PUNCT
inlawrev-27132	464	1	133	133	NUM
inlawrev-27132	464	2	.	.	PUNCT
inlawrev-27132	464	3	act	act	NOUN
inlawrev-27132	464	4	of	of	ADP
inlawrev-27132	464	5	apr	apr	PROPN
inlawrev-27132	464	6	.	.	PROPN
inlawrev-27132	464	7	29	29	NUM
inlawrev-27132	464	8	,	,	PUNCT
inlawrev-27132	464	9	2021	2021	NUM
inlawrev-27132	464	10	,	,	PUNCT
inlawrev-27132	464	11	pub	pub	NOUN
inlawrev-27132	464	12	.	.	PUNCT
inlawrev-27132	465	1	l.	l.	PROPN
inlawrev-27132	465	2	no	no	INTJ
inlawrev-27132	465	3	.	.	PROPN
inlawrev-27132	466	1	165	165	NUM
inlawrev-27132	466	2	-	-	SYM
inlawrev-27132	466	3	2021	2021	NUM
inlawrev-27132	466	4	,	,	PUNCT
inlawrev-27132	466	5	§	§	PROPN
inlawrev-27132	466	6	73	73	NUM
inlawrev-27132	466	7	,	,	PUNCT
inlawrev-27132	466	8	2021	2021	NUM
inlawrev-27132	466	9	ind	ind	NOUN
inlawrev-27132	466	10	.	.	PUNCT
inlawrev-27132	467	1	acts	act	VERB
inlawrev-27132	467	2	1788	1788	NUM
inlawrev-27132	467	3	,	,	PUNCT
inlawrev-27132	467	4	2087	2087	NUM
inlawrev-27132	467	5	(	(	PUNCT
inlawrev-27132	467	6	codified	codify	VERB
inlawrev-27132	467	7	as	as	SCONJ
inlawrev-27132	467	8	amended	amend	VERB
inlawrev-27132	467	9	at	at	ADP
inlawrev-27132	467	10	ind	ind	PROPN
inlawrev-27132	467	11	.	.	PUNCT
inlawrev-27132	468	1	code	code	PROPN
inlawrev-27132	468	2	§	§	PROPN
inlawrev-27132	468	3	6	6	NUM
inlawrev-27132	468	4	-	-	SYM
inlawrev-27132	468	5	3	3	NUM
inlawrev-27132	468	6	-	-	PUNCT
inlawrev-27132	468	7	2	2	NUM
inlawrev-27132	468	8	-	-	PUNCT
inlawrev-27132	468	9	2.5(c)(1	2.5(c)(1	NUM
inlawrev-27132	468	10	)	)	PUNCT
inlawrev-27132	468	11	(	(	PUNCT
inlawrev-27132	468	12	2021	2021	NUM
inlawrev-27132	468	13	)	)	PUNCT
inlawrev-27132	468	14	)	)	PUNCT
inlawrev-27132	468	15	,	,	PUNCT
inlawrev-27132	468	16	retroactively	retroactively	ADV
inlawrev-27132	468	17	effective	effective	ADJ
inlawrev-27132	468	18	to	to	ADP
inlawrev-27132	468	19	january	january	PROPN
inlawrev-27132	468	20	1	1	NUM
inlawrev-27132	468	21	,	,	PUNCT
inlawrev-27132	468	22	2020	2020	NUM
inlawrev-27132	468	23	.	.	PUNCT
inlawrev-27132	469	1	134	134	NUM
inlawrev-27132	469	2	.	.	PUNCT
inlawrev-27132	470	1	i	i	PRON
inlawrev-27132	470	2	d.	d.	PROPN
inlawrev-27132	470	3	§	§	PROPN
inlawrev-27132	470	4	73	73	NUM
inlawrev-27132	470	5	,	,	PUNCT
inlawrev-27132	470	6	2021	2021	NUM
inlawrev-27132	470	7	ind	ind	NOUN
inlawrev-27132	470	8	.	.	PUNCT
inlawrev-27132	471	1	acts	act	VERB
inlawrev-27132	471	2	at	at	ADP
inlawrev-27132	471	3	2088	2088	NUM
inlawrev-27132	471	4	(	(	PUNCT
inlawrev-27132	471	5	codified	codify	VERB
inlawrev-27132	471	6	as	as	SCONJ
inlawrev-27132	471	7	amended	amend	VERB
inlawrev-27132	471	8	at	at	ADP
inlawrev-27132	471	9	ind	ind	PROPN
inlawrev-27132	471	10	.	.	PUNCT
inlawrev-27132	472	1	code	code	PROPN
inlawrev-27132	472	2	§	§	PROPN
inlawrev-27132	472	3	6	6	NUM
inlawrev-27132	472	4	-	-	SYM
inlawrev-27132	472	5	3	3	NUM
inlawrev-27132	472	6	-	-	PUNCT
inlawrev-27132	472	7	2	2	NUM
inlawrev-27132	472	8	-	-	PUNCT
inlawrev-27132	472	9	2.5(c)(3	2.5(c)(3	NUM
inlawrev-27132	472	10	)	)	PUNCT
inlawrev-27132	472	11	(	(	PUNCT
inlawrev-27132	472	12	2021	2021	NUM
inlawrev-27132	472	13	)	)	PUNCT
inlawrev-27132	472	14	)	)	PUNCT
inlawrev-27132	472	15	.	.	PUNCT
inlawrev-27132	473	1	135	135	NUM
inlawrev-27132	473	2	.	.	PUNCT
inlawrev-27132	474	1	i	i	PRON
inlawrev-27132	474	2	d.	d.	PROPN
inlawrev-27132	474	3	(	(	PUNCT
inlawrev-27132	474	4	codified	codify	VERB
inlawrev-27132	474	5	as	as	SCONJ
inlawrev-27132	474	6	amended	amend	VERB
inlawrev-27132	474	7	at	at	ADP
inlawrev-27132	474	8	ind	ind	PROPN
inlawrev-27132	474	9	.	.	PUNCT
inlawrev-27132	475	1	code	code	PROPN
inlawrev-27132	475	2	§	§	PROPN
inlawrev-27132	475	3	6	6	NUM
inlawrev-27132	475	4	-	-	SYM
inlawrev-27132	475	5	3	3	NUM
inlawrev-27132	475	6	-	-	PUNCT
inlawrev-27132	475	7	2	2	NUM
inlawrev-27132	475	8	-	-	PUNCT
inlawrev-27132	475	9	2.5(d)(2	2.5(d)(2	NUM
inlawrev-27132	475	10	)	)	PUNCT
inlawrev-27132	475	11	(	(	PUNCT
inlawrev-27132	475	12	2021	2021	NUM
inlawrev-27132	475	13	)	)	PUNCT
inlawrev-27132	475	14	)	)	PUNCT
inlawrev-27132	475	15	.	.	PUNCT
inlawrev-27132	476	1	2022	2022	NUM
inlawrev-27132	476	2	]	]	PUNCT
inlawrev-27132	476	3	tax	tax	NOUN
inlawrev-27132	476	4	law	law	NOUN
inlawrev-27132	476	5	–	–	PUNCT
inlawrev-27132	476	6	state	state	NOUN
inlawrev-27132	476	7	683	683	NUM
inlawrev-27132	476	8	tax	tax	NOUN
inlawrev-27132	476	9	returns	return	NOUN
inlawrev-27132	476	10	beginning	begin	VERB
inlawrev-27132	476	11	with	with	ADP
inlawrev-27132	476	12	the	the	DET
inlawrev-27132	476	13	2022	2022	NUM
inlawrev-27132	476	14	taxable	taxable	ADJ
inlawrev-27132	476	15	year.136	year.136	NOUN
inlawrev-27132	476	16	it	it	PRON
inlawrev-27132	476	17	authorized	authorize	VERB
inlawrev-27132	476	18	the	the	DET
inlawrev-27132	476	19	department	department	NOUN
inlawrev-27132	476	20	to	to	PART
inlawrev-27132	476	21	provide	provide	VERB
inlawrev-27132	476	22	exceptions	exception	NOUN
inlawrev-27132	476	23	to	to	ADP
inlawrev-27132	476	24	this	this	DET
inlawrev-27132	476	25	new	new	ADJ
inlawrev-27132	476	26	filing	filing	NOUN
inlawrev-27132	476	27	requirement	requirement	NOUN
inlawrev-27132	476	28	and	and	CCONJ
inlawrev-27132	476	29	publish	publish	VERB
inlawrev-27132	476	30	them	they	PRON
inlawrev-27132	476	31	in	in	ADP
inlawrev-27132	476	32	the	the	DET
inlawrev-27132	476	33	indiana	indiana	PROPN
inlawrev-27132	476	34	register.137	register.137	NOUN
inlawrev-27132	476	35	the	the	DET
inlawrev-27132	476	36	new	new	ADJ
inlawrev-27132	476	37	provision	provision	NOUN
inlawrev-27132	476	38	provides	provide	VERB
inlawrev-27132	476	39	that	that	SCONJ
inlawrev-27132	476	40	a	a	DET
inlawrev-27132	476	41	corporate	corporate	ADJ
inlawrev-27132	476	42	tax	tax	NOUN
inlawrev-27132	476	43	filing	filing	NOUN
inlawrev-27132	476	44	includes	include	VERB
inlawrev-27132	476	45	an	an	DET
inlawrev-27132	476	46	amended	amend	VERB
inlawrev-27132	476	47	return.138	return.138	NOUN
inlawrev-27132	476	48	finally	finally	ADV
inlawrev-27132	476	49	,	,	PUNCT
inlawrev-27132	476	50	the	the	DET
inlawrev-27132	476	51	ga	ga	NOUN
inlawrev-27132	476	52	created	create	VERB
inlawrev-27132	476	53	new	new	ADJ
inlawrev-27132	476	54	addbacks	addback	NOUN
inlawrev-27132	476	55	to	to	ADP
inlawrev-27132	476	56	and	and	CCONJ
inlawrev-27132	476	57	deductions	deduction	NOUN
inlawrev-27132	476	58	from	from	ADP
inlawrev-27132	476	59	indiana	indiana	PROPN
inlawrev-27132	476	60	agi	agi	PROPN
inlawrev-27132	476	61	,	,	PUNCT
inlawrev-27132	476	62	including	include	VERB
inlawrev-27132	476	63	:	:	PUNCT
inlawrev-27132	476	64	•	•	NUM
inlawrev-27132	476	65	an	an	DET
inlawrev-27132	476	66	addback	addback	NOUN
inlawrev-27132	476	67	for	for	ADP
inlawrev-27132	476	68	2020	2020	NUM
inlawrev-27132	476	69	of	of	ADP
inlawrev-27132	476	70	the	the	DET
inlawrev-27132	476	71	amount	amount	NOUN
inlawrev-27132	476	72	of	of	ADP
inlawrev-27132	476	73	unemployment	unemployment	NOUN
inlawrev-27132	476	74	compensation	compensation	NOUN
inlawrev-27132	476	75	excluded	exclude	VERB
inlawrev-27132	476	76	from	from	ADP
inlawrev-27132	476	77	federal	federal	ADJ
inlawrev-27132	476	78	gross	gross	ADJ
inlawrev-27132	476	79	income	income	NOUN
inlawrev-27132	476	80	under	under	ADP
inlawrev-27132	476	81	irc	irc	PROPN
inlawrev-27132	476	82	§	§	PROPN
inlawrev-27132	476	83	85(c).139	85(c).139	NUM
inlawrev-27132	476	84	•	•	NOUN
inlawrev-27132	476	85	an	an	DET
inlawrev-27132	476	86	addback	addback	NOUN
inlawrev-27132	476	87	for	for	ADP
inlawrev-27132	476	88	2020	2020	NUM
inlawrev-27132	476	89	for	for	ADP
inlawrev-27132	476	90	above	above	ADP
inlawrev-27132	476	91	-	-	PUNCT
inlawrev-27132	476	92	the	the	DET
inlawrev-27132	476	93	-	-	PUNCT
inlawrev-27132	476	94	line	line	NOUN
inlawrev-27132	476	95	charitable	charitable	ADJ
inlawrev-27132	476	96	contributions	contribution	NOUN
inlawrev-27132	476	97	by	by	ADP
inlawrev-27132	476	98	individuals.140	individuals.140	NUM
inlawrev-27132	476	99	•	•	NOUN
inlawrev-27132	476	100	an	an	DET
inlawrev-27132	476	101	addback	addback	NOUN
inlawrev-27132	476	102	for	for	ADP
inlawrev-27132	476	103	individuals	individual	NOUN
inlawrev-27132	476	104	beginning	begin	VERB
inlawrev-27132	476	105	in	in	ADP
inlawrev-27132	476	106	2020	2020	NUM
inlawrev-27132	476	107	for	for	ADP
inlawrev-27132	476	108	student	student	NOUN
inlawrev-27132	476	109	loan	loan	NOUN
inlawrev-27132	476	110	payments	payment	NOUN
inlawrev-27132	476	111	from	from	ADP
inlawrev-27132	476	112	employers	employer	NOUN
inlawrev-27132	476	113	excluded	exclude	VERB
inlawrev-27132	476	114	from	from	ADP
inlawrev-27132	476	115	federal	federal	ADJ
inlawrev-27132	476	116	adjusted	adjust	VERB
inlawrev-27132	476	117	gross	gross	NOUN
inlawrev-27132	476	118	income.141	income.141	ADJ
inlawrev-27132	476	119	•	•	NOUN
inlawrev-27132	476	120	an	an	DET
inlawrev-27132	476	121	addback	addback	NOUN
inlawrev-27132	476	122	for	for	ADP
inlawrev-27132	476	123	the	the	DET
inlawrev-27132	476	124	increased	increase	VERB
inlawrev-27132	476	125	portion	portion	NOUN
inlawrev-27132	476	126	of	of	ADP
inlawrev-27132	476	127	meal	meal	NOUN
inlawrev-27132	476	128	expenses	expense	NOUN
inlawrev-27132	476	129	permitted	permit	VERB
inlawrev-27132	476	130	for	for	ADP
inlawrev-27132	476	131	federal	federal	ADJ
inlawrev-27132	476	132	purposes	purpose	NOUN
inlawrev-27132	476	133	(	(	PUNCT
inlawrev-27132	476	134	though	though	SCONJ
inlawrev-27132	476	135	amounts	amount	NOUN
inlawrev-27132	476	136	allowable	allowable	ADJ
inlawrev-27132	476	137	pre-2021	pre-2021	NOUN
inlawrev-27132	476	138	continue	continue	VERB
inlawrev-27132	476	139	to	to	PART
inlawrev-27132	476	140	be	be	AUX
inlawrev-27132	476	141	permitted).142	permitted).142	PROPN
inlawrev-27132	476	142	•	•	ADP
inlawrev-27132	476	143	an	an	DET
inlawrev-27132	476	144	addback	addback	NOUN
inlawrev-27132	476	145	for	for	ADP
inlawrev-27132	476	146	individuals	individual	NOUN
inlawrev-27132	476	147	,	,	PUNCT
inlawrev-27132	476	148	estates	estate	NOUN
inlawrev-27132	476	149	,	,	PUNCT
inlawrev-27132	476	150	and	and	CCONJ
inlawrev-27132	476	151	trusts	trust	VERB
inlawrev-27132	476	152	starting	start	VERB
inlawrev-27132	476	153	in	in	ADP
inlawrev-27132	476	154	2018	2018	NUM
inlawrev-27132	476	155	and	and	CCONJ
inlawrev-27132	476	156	ending	end	VERB
inlawrev-27132	476	157	in	in	ADP
inlawrev-27132	476	158	2020	2020	NUM
inlawrev-27132	476	159	for	for	ADP
inlawrev-27132	476	160	excess	excess	ADJ
inlawrev-27132	476	161	business	business	NOUN
inlawrev-27132	476	162	losses	loss	NOUN
inlawrev-27132	476	163	,	,	PUNCT
inlawrev-27132	476	164	permissible	permissible	ADJ
inlawrev-27132	476	165	bonus	bonus	NOUN
inlawrev-27132	476	166	depreciation	depreciation	NOUN
inlawrev-27132	476	167	,	,	PUNCT
inlawrev-27132	476	168	and	and	CCONJ
inlawrev-27132	476	169	other	other	ADJ
inlawrev-27132	476	170	expenses	expense	NOUN
inlawrev-27132	476	171	to	to	PART
inlawrev-27132	476	172	be	be	AUX
inlawrev-27132	476	173	deferred	defer	VERB
inlawrev-27132	476	174	in	in	ADP
inlawrev-27132	476	175	certain	certain	ADJ
inlawrev-27132	476	176	cases.143	cases.143	NOUN
inlawrev-27132	476	177	•	•	ADP
inlawrev-27132	476	178	an	an	DET
inlawrev-27132	476	179	addback	addback	NOUN
inlawrev-27132	476	180	for	for	ADP
inlawrev-27132	476	181	individuals	individual	NOUN
inlawrev-27132	476	182	for	for	ADP
inlawrev-27132	476	183	certain	certain	ADJ
inlawrev-27132	476	184	student	student	NOUN
inlawrev-27132	476	185	loans	loan	NOUN
inlawrev-27132	476	186	discharged	discharge	VERB
inlawrev-27132	476	187	and	and	CCONJ
inlawrev-27132	476	188	available	available	ADJ
inlawrev-27132	476	189	for	for	ADP
inlawrev-27132	476	190	exclusion	exclusion	NOUN
inlawrev-27132	476	191	from	from	ADP
inlawrev-27132	476	192	federal	federal	ADJ
inlawrev-27132	476	193	adjusted	adjust	VERB
inlawrev-27132	476	194	gross	gross	ADJ
inlawrev-27132	476	195	income	income	NOUN
inlawrev-27132	476	196	,	,	PUNCT
inlawrev-27132	476	197	along	along	ADP
inlawrev-27132	476	198	with	with	ADP
inlawrev-27132	476	199	a	a	DET
inlawrev-27132	476	200	provision	provision	NOUN
inlawrev-27132	476	201	that	that	PRON
inlawrev-27132	476	202	permits	permit	VERB
inlawrev-27132	476	203	the	the	DET
inlawrev-27132	476	204	exclusion	exclusion	NOUN
inlawrev-27132	476	205	if	if	SCONJ
inlawrev-27132	476	206	the	the	DET
inlawrev-27132	476	207	federal	federal	ADJ
inlawrev-27132	476	208	insolvency	insolvency	NOUN
inlawrev-27132	476	209	exception	exception	NOUN
inlawrev-27132	476	210	from	from	ADP
inlawrev-27132	476	211	income	income	NOUN
inlawrev-27132	476	212	inclusion	inclusion	NOUN
inlawrev-27132	476	213	would	would	AUX
inlawrev-27132	476	214	otherwise	otherwise	ADV
inlawrev-27132	476	215	apply.144	apply.144	VERB
inlawrev-27132	476	216	•	•	NOUN
inlawrev-27132	476	217	a	a	DET
inlawrev-27132	476	218	deduction	deduction	NOUN
inlawrev-27132	476	219	against	against	ADP
inlawrev-27132	476	220	adjusted	adjust	VERB
inlawrev-27132	476	221	gross	gross	ADJ
inlawrev-27132	476	222	income	income	NOUN
inlawrev-27132	476	223	for	for	ADP
inlawrev-27132	476	224	interest	interest	NOUN
inlawrev-27132	476	225	otherwise	otherwise	ADV
inlawrev-27132	476	226	disallowed	disallow	VERB
inlawrev-27132	476	227	on	on	ADP
inlawrev-27132	476	228	student	student	NOUN
inlawrev-27132	476	229	loan	loan	NOUN
inlawrev-27132	476	230	payments	payment	NOUN
inlawrev-27132	476	231	from	from	ADP
inlawrev-27132	476	232	employers	employer	NOUN
inlawrev-27132	476	233	excluded	exclude	VERB
inlawrev-27132	476	234	from	from	ADP
inlawrev-27132	476	235	federal	federal	ADJ
inlawrev-27132	476	236	adjusted	adjust	VERB
inlawrev-27132	476	237	gross	gross	ADJ
inlawrev-27132	476	238	income.145	income.145	NOUN
inlawrev-27132	476	239	•	•	NOUN
inlawrev-27132	476	240	a	a	DET
inlawrev-27132	476	241	deduction	deduction	NOUN
inlawrev-27132	476	242	for	for	ADP
inlawrev-27132	476	243	2020	2020	NUM
inlawrev-27132	476	244	and	and	CCONJ
inlawrev-27132	476	245	afterward	afterward	ADV
inlawrev-27132	476	246	for	for	ADP
inlawrev-27132	476	247	expenses	expense	NOUN
inlawrev-27132	476	248	disallowed	disallow	VERB
inlawrev-27132	476	249	because	because	SCONJ
inlawrev-27132	476	250	of	of	ADP
inlawrev-27132	476	251	claiming	claim	VERB
inlawrev-27132	476	252	a	a	DET
inlawrev-27132	476	253	federal	federal	ADJ
inlawrev-27132	476	254	employee	employee	NOUN
inlawrev-27132	476	255	retention	retention	NOUN
inlawrev-27132	476	256	credit.146	credit.146	NOUN
inlawrev-27132	476	257	•	•	ADP
inlawrev-27132	476	258	a	a	DET
inlawrev-27132	476	259	deduction	deduction	NOUN
inlawrev-27132	476	260	for	for	ADP
inlawrev-27132	476	261	individuals	individual	NOUN
inlawrev-27132	476	262	for	for	ADP
inlawrev-27132	476	263	indiana	indiana	PROPN
inlawrev-27132	476	264	education	education	PROPN
inlawrev-27132	476	265	scholarship	scholarship	NOUN
inlawrev-27132	476	266	account	account	NOUN
inlawrev-27132	476	267	donations	donation	NOUN
inlawrev-27132	476	268	that	that	PRON
inlawrev-27132	476	269	are	be	AUX
inlawrev-27132	476	270	:	:	PUNCT
inlawrev-27132	476	271	(	(	PUNCT
inlawrev-27132	476	272	i	i	NOUN
inlawrev-27132	476	273	)	)	PUNCT
inlawrev-27132	476	274	required	require	VERB
inlawrev-27132	476	275	to	to	PART
inlawrev-27132	476	276	be	be	AUX
inlawrev-27132	476	277	included	include	VERB
inlawrev-27132	476	278	in	in	ADP
inlawrev-27132	476	279	federal	federal	ADJ
inlawrev-27132	476	280	adjusted	adjust	VERB
inlawrev-27132	476	281	gross	gross	ADJ
inlawrev-27132	476	282	136	136	NUM
inlawrev-27132	476	283	.	.	PUNCT
inlawrev-27132	477	1	act	act	NOUN
inlawrev-27132	477	2	of	of	ADP
inlawrev-27132	477	3	apr	apr	PROPN
inlawrev-27132	477	4	.	.	PROPN
inlawrev-27132	477	5	29	29	NUM
inlawrev-27132	477	6	,	,	PUNCT
inlawrev-27132	477	7	2021	2021	NUM
inlawrev-27132	477	8	,	,	PUNCT
inlawrev-27132	477	9	pub	pub	NOUN
inlawrev-27132	477	10	.	.	PUNCT
inlawrev-27132	478	1	l.	l.	PROPN
inlawrev-27132	478	2	no	no	INTJ
inlawrev-27132	478	3	.	.	PROPN
inlawrev-27132	479	1	159	159	NUM
inlawrev-27132	479	2	-	-	SYM
inlawrev-27132	479	3	2021	2021	NUM
inlawrev-27132	479	4	,	,	PUNCT
inlawrev-27132	479	5	§	§	PROPN
inlawrev-27132	479	6	17	17	NUM
inlawrev-27132	479	7	,	,	PUNCT
inlawrev-27132	479	8	2021	2021	NUM
inlawrev-27132	479	9	ind	ind	NOUN
inlawrev-27132	479	10	.	.	PUNCT
inlawrev-27132	480	1	acts	act	VERB
inlawrev-27132	480	2	1630	1630	NUM
inlawrev-27132	480	3	,	,	PUNCT
inlawrev-27132	480	4	1671	1671	NUM
inlawrev-27132	480	5	(	(	PUNCT
inlawrev-27132	480	6	codified	codify	VERB
inlawrev-27132	480	7	at	at	ADP
inlawrev-27132	480	8	ind	ind	PROPN
inlawrev-27132	480	9	.	.	PUNCT
inlawrev-27132	481	1	code	code	PROPN
inlawrev-27132	481	2	§	§	PROPN
inlawrev-27132	481	3	6	6	NUM
inlawrev-27132	481	4	-	-	SYM
inlawrev-27132	481	5	3	3	NUM
inlawrev-27132	481	6	-	-	PUNCT
inlawrev-27132	481	7	4	4	NUM
inlawrev-27132	481	8	-	-	NUM
inlawrev-27132	481	9	16.3(a	16.3(a	NUM
inlawrev-27132	481	10	)	)	PUNCT
inlawrev-27132	481	11	(	(	PUNCT
inlawrev-27132	481	12	2021	2021	NUM
inlawrev-27132	481	13	)	)	PUNCT
inlawrev-27132	481	14	)	)	PUNCT
inlawrev-27132	481	15	,	,	PUNCT
inlawrev-27132	481	16	effective	effective	ADJ
inlawrev-27132	481	17	july	july	PROPN
inlawrev-27132	481	18	1	1	NUM
inlawrev-27132	481	19	,	,	PUNCT
inlawrev-27132	481	20	2021	2021	NUM
inlawrev-27132	481	21	.	.	PUNCT
inlawrev-27132	482	1	137	137	NUM
inlawrev-27132	482	2	.	.	PUNCT
inlawrev-27132	483	1	i	i	PRON
inlawrev-27132	483	2	d.	d.	PROPN
inlawrev-27132	483	3	§	§	PROPN
inlawrev-27132	483	4	17	17	NUM
inlawrev-27132	483	5	,	,	PUNCT
inlawrev-27132	483	6	2021	2021	NUM
inlawrev-27132	483	7	ind	ind	NOUN
inlawrev-27132	483	8	.	.	PUNCT
inlawrev-27132	484	1	acts	act	VERB
inlawrev-27132	484	2	at	at	ADP
inlawrev-27132	484	3	1672	1672	NUM
inlawrev-27132	484	4	(	(	PUNCT
inlawrev-27132	484	5	codified	codify	VERB
inlawrev-27132	484	6	at	at	ADP
inlawrev-27132	484	7	ind	ind	PROPN
inlawrev-27132	484	8	.	.	PUNCT
inlawrev-27132	485	1	code	code	PROPN
inlawrev-27132	485	2	§	§	PROPN
inlawrev-27132	485	3	6	6	NUM
inlawrev-27132	485	4	-	-	SYM
inlawrev-27132	485	5	3	3	NUM
inlawrev-27132	485	6	-	-	PUNCT
inlawrev-27132	485	7	4	4	NUM
inlawrev-27132	485	8	-	-	NUM
inlawrev-27132	485	9	16.3(a	16.3(a	NUM
inlawrev-27132	485	10	)	)	PUNCT
inlawrev-27132	485	11	(	(	PUNCT
inlawrev-27132	485	12	2021	2021	NUM
inlawrev-27132	485	13	)	)	PUNCT
inlawrev-27132	485	14	)	)	PUNCT
inlawrev-27132	485	15	.	.	PUNCT
inlawrev-27132	486	1	138	138	NUM
inlawrev-27132	486	2	.	.	PUNCT
inlawrev-27132	487	1	i	i	PRON
inlawrev-27132	487	2	d.	d.	PROPN
inlawrev-27132	487	3	(	(	PUNCT
inlawrev-27132	487	4	codified	codify	VERB
inlawrev-27132	487	5	at	at	ADP
inlawrev-27132	487	6	ind	ind	PROPN
inlawrev-27132	487	7	.	.	PUNCT
inlawrev-27132	488	1	code	code	PROPN
inlawrev-27132	488	2	§	§	PROPN
inlawrev-27132	488	3	6	6	NUM
inlawrev-27132	488	4	-	-	SYM
inlawrev-27132	488	5	3	3	NUM
inlawrev-27132	488	6	-	-	PUNCT
inlawrev-27132	488	7	4	4	NUM
inlawrev-27132	488	8	-	-	PUNCT
inlawrev-27132	488	9	16.3(d	16.3(d	NUM
inlawrev-27132	488	10	)	)	PUNCT
inlawrev-27132	488	11	(	(	PUNCT
inlawrev-27132	488	12	2021	2021	NUM
inlawrev-27132	488	13	)	)	PUNCT
inlawrev-27132	488	14	)	)	PUNCT
inlawrev-27132	488	15	.	.	PUNCT
inlawrev-27132	489	1	139	139	NUM
inlawrev-27132	489	2	.	.	PUNCT
inlawrev-27132	489	3	act	act	NOUN
inlawrev-27132	489	4	of	of	ADP
inlawrev-27132	489	5	apr	apr	PROPN
inlawrev-27132	489	6	.	.	PROPN
inlawrev-27132	489	7	29	29	NUM
inlawrev-27132	489	8	,	,	PUNCT
inlawrev-27132	489	9	2021	2021	NUM
inlawrev-27132	489	10	,	,	PUNCT
inlawrev-27132	489	11	pub	pub	NOUN
inlawrev-27132	489	12	.	.	PUNCT
inlawrev-27132	490	1	l.	l.	PROPN
inlawrev-27132	490	2	no	no	INTJ
inlawrev-27132	490	3	.	.	PROPN
inlawrev-27132	491	1	199	199	NUM
inlawrev-27132	491	2	-	-	SYM
inlawrev-27132	491	3	2021	2021	NUM
inlawrev-27132	491	4	,	,	PUNCT
inlawrev-27132	491	5	§	§	PROPN
inlawrev-27132	491	6	3	3	NUM
inlawrev-27132	491	7	,	,	PUNCT
inlawrev-27132	491	8	2021	2021	NUM
inlawrev-27132	491	9	ind	ind	NOUN
inlawrev-27132	491	10	.	.	PUNCT
inlawrev-27132	492	1	acts	act	VERB
inlawrev-27132	492	2	2974	2974	NUM
inlawrev-27132	492	3	,	,	PUNCT
inlawrev-27132	492	4	2984	2984	NUM
inlawrev-27132	492	5	(	(	PUNCT
inlawrev-27132	492	6	codified	codify	VERB
inlawrev-27132	492	7	as	as	SCONJ
inlawrev-27132	492	8	amended	amend	VERB
inlawrev-27132	492	9	at	at	ADP
inlawrev-27132	492	10	ind	ind	PROPN
inlawrev-27132	492	11	.	.	PUNCT
inlawrev-27132	493	1	code	code	PROPN
inlawrev-27132	493	2	§	§	PROPN
inlawrev-27132	493	3	6	6	NUM
inlawrev-27132	493	4	-	-	SYM
inlawrev-27132	493	5	3	3	NUM
inlawrev-27132	493	6	-	-	PUNCT
inlawrev-27132	493	7	1	1	NUM
inlawrev-27132	493	8	-	-	PUNCT
inlawrev-27132	493	9	3.5(a)(33	3.5(a)(33	NUM
inlawrev-27132	493	10	)	)	PUNCT
inlawrev-27132	493	11	(	(	PUNCT
inlawrev-27132	493	12	2021	2021	NUM
inlawrev-27132	493	13	)	)	PUNCT
inlawrev-27132	493	14	)	)	PUNCT
inlawrev-27132	493	15	,	,	PUNCT
inlawrev-27132	493	16	retroactively	retroactively	ADV
inlawrev-27132	493	17	effective	effective	ADJ
inlawrev-27132	493	18	to	to	ADP
inlawrev-27132	493	19	january	january	PROPN
inlawrev-27132	493	20	1	1	NUM
inlawrev-27132	493	21	,	,	PUNCT
inlawrev-27132	493	22	2020	2020	NUM
inlawrev-27132	493	23	.	.	PUNCT
inlawrev-27132	494	1	140	140	NUM
inlawrev-27132	494	2	.	.	X
inlawrev-27132	494	3	act	act	NOUN
inlawrev-27132	494	4	of	of	ADP
inlawrev-27132	494	5	apr	apr	PROPN
inlawrev-27132	494	6	.	.	PROPN
inlawrev-27132	494	7	29	29	NUM
inlawrev-27132	494	8	,	,	PUNCT
inlawrev-27132	494	9	2021	2021	NUM
inlawrev-27132	494	10	,	,	PUNCT
inlawrev-27132	494	11	pub	pub	NOUN
inlawrev-27132	494	12	.	.	PUNCT
inlawrev-27132	495	1	l.	l.	PROPN
inlawrev-27132	495	2	no	no	INTJ
inlawrev-27132	495	3	.	.	PROPN
inlawrev-27132	496	1	165	165	NUM
inlawrev-27132	496	2	-	-	SYM
inlawrev-27132	496	3	2021	2021	NUM
inlawrev-27132	496	4	,	,	PUNCT
inlawrev-27132	496	5	§	§	PROPN
inlawrev-27132	496	6	71	71	NUM
inlawrev-27132	496	7	,	,	PUNCT
inlawrev-27132	496	8	2021	2021	NUM
inlawrev-27132	496	9	ind	ind	NOUN
inlawrev-27132	496	10	.	.	PUNCT
inlawrev-27132	497	1	acts	act	VERB
inlawrev-27132	497	2	1788	1788	NUM
inlawrev-27132	497	3	,	,	PUNCT
inlawrev-27132	497	4	2066	2066	NUM
inlawrev-27132	497	5	-	-	SYM
inlawrev-27132	497	6	67	67	NUM
inlawrev-27132	497	7	(	(	PUNCT
inlawrev-27132	497	8	codified	codify	VERB
inlawrev-27132	497	9	as	as	SCONJ
inlawrev-27132	497	10	amended	amend	VERB
inlawrev-27132	497	11	at	at	ADP
inlawrev-27132	497	12	ind	ind	PROPN
inlawrev-27132	497	13	.	.	PUNCT
inlawrev-27132	498	1	code	code	PROPN
inlawrev-27132	498	2	§	§	PROPN
inlawrev-27132	498	3	6	6	NUM
inlawrev-27132	498	4	-	-	SYM
inlawrev-27132	498	5	3	3	NUM
inlawrev-27132	498	6	-	-	PUNCT
inlawrev-27132	498	7	1	1	NUM
inlawrev-27132	498	8	-	-	PUNCT
inlawrev-27132	498	9	3.5(a)(26	3.5(a)(26	NUM
inlawrev-27132	498	10	)	)	PUNCT
inlawrev-27132	498	11	(	(	PUNCT
inlawrev-27132	498	12	2021	2021	NUM
inlawrev-27132	498	13	)	)	PUNCT
inlawrev-27132	498	14	)	)	PUNCT
inlawrev-27132	498	15	,	,	PUNCT
inlawrev-27132	498	16	retroactively	retroactively	ADV
inlawrev-27132	498	17	effective	effective	ADJ
inlawrev-27132	498	18	to	to	ADP
inlawrev-27132	498	19	january	january	PROPN
inlawrev-27132	498	20	1	1	NUM
inlawrev-27132	498	21	,	,	PUNCT
inlawrev-27132	498	22	2020	2020	NUM
inlawrev-27132	498	23	.	.	PUNCT
inlawrev-27132	499	1	141	141	NUM
inlawrev-27132	499	2	.	.	PUNCT
inlawrev-27132	500	1	i	i	PRON
inlawrev-27132	500	2	d.	d.	PROPN
inlawrev-27132	500	3	(	(	PUNCT
inlawrev-27132	500	4	codified	codify	VERB
inlawrev-27132	500	5	as	as	SCONJ
inlawrev-27132	500	6	amended	amend	VERB
inlawrev-27132	500	7	at	at	ADP
inlawrev-27132	500	8	ind	ind	PROPN
inlawrev-27132	500	9	.	.	PUNCT
inlawrev-27132	501	1	code	code	PROPN
inlawrev-27132	501	2	§	§	PROPN
inlawrev-27132	501	3	6	6	NUM
inlawrev-27132	501	4	-	-	SYM
inlawrev-27132	501	5	3	3	NUM
inlawrev-27132	501	6	-	-	PUNCT
inlawrev-27132	501	7	1	1	NUM
inlawrev-27132	501	8	-	-	PUNCT
inlawrev-27132	501	9	3.5(a)(27	3.5(a)(27	NUM
inlawrev-27132	501	10	)	)	PUNCT
inlawrev-27132	501	11	(	(	PUNCT
inlawrev-27132	501	12	2021	2021	NUM
inlawrev-27132	501	13	)	)	PUNCT
inlawrev-27132	501	14	)	)	PUNCT
inlawrev-27132	501	15	.	.	PUNCT
inlawrev-27132	502	1	142	142	NUM
inlawrev-27132	502	2	.	.	PUNCT
inlawrev-27132	503	1	i	i	PRON
inlawrev-27132	503	2	d.	d.	PROPN
inlawrev-27132	503	3	(	(	PUNCT
inlawrev-27132	503	4	codified	codify	VERB
inlawrev-27132	503	5	as	as	SCONJ
inlawrev-27132	503	6	amended	amend	VERB
inlawrev-27132	503	7	at	at	ADP
inlawrev-27132	503	8	ind	ind	PROPN
inlawrev-27132	503	9	.	.	PUNCT
inlawrev-27132	504	1	code	code	PROPN
inlawrev-27132	504	2	§	§	PROPN
inlawrev-27132	504	3	6	6	NUM
inlawrev-27132	504	4	-	-	SYM
inlawrev-27132	504	5	3	3	NUM
inlawrev-27132	504	6	-	-	PUNCT
inlawrev-27132	504	7	1	1	NUM
inlawrev-27132	504	8	-	-	PUNCT
inlawrev-27132	504	9	3.5(a)(28	3.5(a)(28	NUM
inlawrev-27132	504	10	)	)	PUNCT
inlawrev-27132	504	11	(	(	PUNCT
inlawrev-27132	504	12	2021	2021	NUM
inlawrev-27132	504	13	)	)	PUNCT
inlawrev-27132	504	14	)	)	PUNCT
inlawrev-27132	504	15	.	.	PUNCT
inlawrev-27132	505	1	143	143	X
inlawrev-27132	505	2	.	.	PUNCT
inlawrev-27132	506	1	i	i	PRON
inlawrev-27132	506	2	d.	d.	PROPN
inlawrev-27132	506	3	§	§	PROPN
inlawrev-27132	506	4	71	71	NUM
inlawrev-27132	506	5	,	,	PUNCT
inlawrev-27132	506	6	2021	2021	NUM
inlawrev-27132	506	7	ind	ind	NOUN
inlawrev-27132	506	8	.	.	PUNCT
inlawrev-27132	507	1	acts	act	VERB
inlawrev-27132	507	2	at	at	ADP
inlawrev-27132	507	3	2068	2068	NUM
inlawrev-27132	507	4	(	(	PUNCT
inlawrev-27132	507	5	codified	codify	VERB
inlawrev-27132	507	6	as	as	SCONJ
inlawrev-27132	507	7	amended	amend	VERB
inlawrev-27132	507	8	at	at	ADP
inlawrev-27132	507	9	ind	ind	PROPN
inlawrev-27132	507	10	.	.	PUNCT
inlawrev-27132	508	1	code	code	PROPN
inlawrev-27132	508	2	§	§	PROPN
inlawrev-27132	508	3	6	6	NUM
inlawrev-27132	508	4	-	-	SYM
inlawrev-27132	508	5	3	3	NUM
inlawrev-27132	508	6	-	-	PUNCT
inlawrev-27132	508	7	1	1	NUM
inlawrev-27132	508	8	-	-	PUNCT
inlawrev-27132	508	9	3.5(a)(29	3.5(a)(29	NUM
inlawrev-27132	508	10	)	)	PUNCT
inlawrev-27132	508	11	(	(	PUNCT
inlawrev-27132	508	12	2021	2021	NUM
inlawrev-27132	508	13	)	)	PUNCT
inlawrev-27132	508	14	)	)	PUNCT
inlawrev-27132	508	15	.	.	PUNCT
inlawrev-27132	509	1	144	144	NUM
inlawrev-27132	509	2	.	.	PUNCT
inlawrev-27132	510	1	i	i	PRON
inlawrev-27132	510	2	d.	d.	PROPN
inlawrev-27132	510	3	(	(	PUNCT
inlawrev-27132	510	4	codified	codify	VERB
inlawrev-27132	510	5	as	as	SCONJ
inlawrev-27132	510	6	amended	amend	VERB
inlawrev-27132	510	7	at	at	ADP
inlawrev-27132	510	8	ind	ind	PROPN
inlawrev-27132	510	9	.	.	PUNCT
inlawrev-27132	511	1	code	code	PROPN
inlawrev-27132	511	2	§	§	PROPN
inlawrev-27132	511	3	6	6	NUM
inlawrev-27132	511	4	-	-	SYM
inlawrev-27132	511	5	3	3	NUM
inlawrev-27132	511	6	-	-	PUNCT
inlawrev-27132	511	7	1	1	NUM
inlawrev-27132	511	8	-	-	PUNCT
inlawrev-27132	511	9	3.5(a)(30	3.5(a)(30	NUM
inlawrev-27132	511	10	)	)	PUNCT
inlawrev-27132	511	11	(	(	PUNCT
inlawrev-27132	511	12	2021	2021	NUM
inlawrev-27132	511	13	)	)	PUNCT
inlawrev-27132	511	14	)	)	PUNCT
inlawrev-27132	511	15	.	.	PUNCT
inlawrev-27132	512	1	145	145	NUM
inlawrev-27132	512	2	.	.	PUNCT
inlawrev-27132	513	1	i	i	PRON
inlawrev-27132	513	2	d.	d.	PROPN
inlawrev-27132	513	3	(	(	PUNCT
inlawrev-27132	513	4	codified	codify	VERB
inlawrev-27132	513	5	as	as	SCONJ
inlawrev-27132	513	6	amended	amend	VERB
inlawrev-27132	513	7	at	at	ADP
inlawrev-27132	513	8	ind	ind	PROPN
inlawrev-27132	513	9	.	.	PUNCT
inlawrev-27132	514	1	code	code	PROPN
inlawrev-27132	514	2	§	§	PROPN
inlawrev-27132	514	3	6	6	NUM
inlawrev-27132	514	4	-	-	SYM
inlawrev-27132	514	5	3	3	NUM
inlawrev-27132	514	6	-	-	PUNCT
inlawrev-27132	514	7	1	1	NUM
inlawrev-27132	514	8	-	-	PUNCT
inlawrev-27132	514	9	3.5(a)(30	3.5(a)(30	NUM
inlawrev-27132	514	10	)	)	PUNCT
inlawrev-27132	514	11	(	(	PUNCT
inlawrev-27132	514	12	2021	2021	NUM
inlawrev-27132	514	13	)	)	PUNCT
inlawrev-27132	514	14	)	)	PUNCT
inlawrev-27132	514	15	.	.	PUNCT
inlawrev-27132	515	1	146	146	NUM
inlawrev-27132	515	2	.	.	PUNCT
inlawrev-27132	516	1	i	i	PRON
inlawrev-27132	516	2	d.	d.	PROPN
inlawrev-27132	516	3	(	(	PUNCT
inlawrev-27132	516	4	codified	codify	VERB
inlawrev-27132	516	5	as	as	SCONJ
inlawrev-27132	516	6	amended	amend	VERB
inlawrev-27132	516	7	at	at	ADP
inlawrev-27132	516	8	ind	ind	PROPN
inlawrev-27132	516	9	.	.	PUNCT
inlawrev-27132	517	1	code	code	PROPN
inlawrev-27132	517	2	§	§	PROPN
inlawrev-27132	517	3	6	6	NUM
inlawrev-27132	517	4	-	-	SYM
inlawrev-27132	517	5	3	3	NUM
inlawrev-27132	517	6	-	-	PUNCT
inlawrev-27132	517	7	1	1	NUM
inlawrev-27132	517	8	-	-	PUNCT
inlawrev-27132	517	9	3.5(a)(31	3.5(a)(31	NUM
inlawrev-27132	517	10	)	)	PUNCT
inlawrev-27132	517	11	(	(	PUNCT
inlawrev-27132	517	12	2021	2021	NUM
inlawrev-27132	517	13	)	)	PUNCT
inlawrev-27132	517	14	)	)	PUNCT
inlawrev-27132	517	15	.	.	PUNCT
inlawrev-27132	518	1	684	684	NUM
inlawrev-27132	518	2	indiana	indiana	PROPN
inlawrev-27132	518	3	law	law	PROPN
inlawrev-27132	518	4	review	review	NOUN
inlawrev-27132	518	5	[	[	X
inlawrev-27132	518	6	vol	vol	NOUN
inlawrev-27132	518	7	.	.	PUNCT
inlawrev-27132	518	8	55:669	55:669	ADJ
inlawrev-27132	518	9	income	income	NOUN
inlawrev-27132	518	10	,	,	PUNCT
inlawrev-27132	518	11	and	and	CCONJ
inlawrev-27132	518	12	(	(	PUNCT
inlawrev-27132	518	13	ii	ii	NOUN
inlawrev-27132	518	14	)	)	PUNCT
inlawrev-27132	518	15	used	use	VERB
inlawrev-27132	518	16	to	to	PART
inlawrev-27132	518	17	pay	pay	VERB
inlawrev-27132	518	18	for	for	ADP
inlawrev-27132	518	19	qualifying	qualify	VERB
inlawrev-27132	518	20	expenses.147	expenses.147	PROPN
inlawrev-27132	518	21	d.	d.	PROPN
inlawrev-27132	518	22	state	state	PROPN
inlawrev-27132	518	23	tax	tax	NOUN
inlawrev-27132	518	24	liability	liability	NOUN
inlawrev-27132	518	25	credits	credit	NOUN
inlawrev-27132	518	26	the	the	DET
inlawrev-27132	518	27	ga	ga	PROPN
inlawrev-27132	518	28	enacted	enact	VERB
inlawrev-27132	518	29	legislation	legislation	NOUN
inlawrev-27132	518	30	that	that	PRON
inlawrev-27132	518	31	created	create	VERB
inlawrev-27132	518	32	one	one	NUM
inlawrev-27132	518	33	new	new	ADJ
inlawrev-27132	518	34	tax	tax	NOUN
inlawrev-27132	518	35	credit	credit	NOUN
inlawrev-27132	518	36	(	(	PUNCT
inlawrev-27132	518	37	i.e.	i.e.	X
inlawrev-27132	518	38	,	,	PUNCT
inlawrev-27132	518	39	for	for	ADP
inlawrev-27132	518	40	foster	foster	ADJ
inlawrev-27132	518	41	care	care	NOUN
inlawrev-27132	518	42	support	support	NOUN
inlawrev-27132	518	43	)	)	PUNCT
inlawrev-27132	518	44	,	,	PUNCT
inlawrev-27132	518	45	and	and	CCONJ
inlawrev-27132	518	46	amended	amend	VERB
inlawrev-27132	518	47	five	five	NUM
inlawrev-27132	518	48	existing	exist	VERB
inlawrev-27132	518	49	ones	one	NOUN
inlawrev-27132	518	50	(	(	PUNCT
inlawrev-27132	518	51	i.e.	i.e.	X
inlawrev-27132	518	52	,	,	PUNCT
inlawrev-27132	518	53	school	school	NOUN
inlawrev-27132	518	54	scholarship	scholarship	NOUN
inlawrev-27132	518	55	,	,	PUNCT
inlawrev-27132	518	56	redevelopment	redevelopment	NOUN
inlawrev-27132	518	57	,	,	PUNCT
inlawrev-27132	518	58	hoosier	hoosier	NOUN
inlawrev-27132	518	59	business	business	NOUN
inlawrev-27132	518	60	,	,	PUNCT
inlawrev-27132	518	61	venture	venture	NOUN
inlawrev-27132	518	62	capital	capital	NOUN
inlawrev-27132	518	63	investment	investment	NOUN
inlawrev-27132	518	64	,	,	PUNCT
inlawrev-27132	518	65	and	and	CCONJ
inlawrev-27132	518	66	the	the	DET
inlawrev-27132	518	67	state	state	NOUN
inlawrev-27132	518	68	-	-	PUNCT
inlawrev-27132	518	69	earned	earn	VERB
inlawrev-27132	518	70	income	income	NOUN
inlawrev-27132	518	71	tax	tax	NOUN
inlawrev-27132	518	72	)	)	PUNCT
inlawrev-27132	518	73	.	.	PUNCT
inlawrev-27132	519	1	the	the	DET
inlawrev-27132	519	2	foster	foster	ADJ
inlawrev-27132	519	3	care	care	NOUN
inlawrev-27132	519	4	support	support	NOUN
inlawrev-27132	519	5	credit	credit	NOUN
inlawrev-27132	519	6	is	be	AUX
inlawrev-27132	519	7	granted	grant	VERB
inlawrev-27132	519	8	against	against	ADP
inlawrev-27132	519	9	“	"	PUNCT
inlawrev-27132	519	10	any	any	DET
inlawrev-27132	519	11	state	state	NOUN
inlawrev-27132	519	12	tax	tax	NOUN
inlawrev-27132	519	13	liability	liability	NOUN
inlawrev-27132	519	14	”	"	PUNCT
inlawrev-27132	519	15	to	to	ADP
inlawrev-27132	519	16	an	an	DET
inlawrev-27132	519	17	entity	entity	NOUN
inlawrev-27132	519	18	that	that	PRON
inlawrev-27132	519	19	makes	make	VERB
inlawrev-27132	519	20	a	a	DET
inlawrev-27132	519	21	monetary	monetary	ADJ
inlawrev-27132	519	22	contribution	contribution	NOUN
inlawrev-27132	519	23	to	to	ADP
inlawrev-27132	519	24	a	a	DET
inlawrev-27132	519	25	qualifying	qualify	VERB
inlawrev-27132	519	26	foster	foster	NOUN
inlawrev-27132	519	27	care	care	NOUN
inlawrev-27132	519	28	organization.14	organization.14	PROPN
inlawrev-27132	519	29	8	8	NUM
inlawrev-27132	519	30	the	the	DET
inlawrev-27132	519	31	credit	credit	NOUN
inlawrev-27132	519	32	equals	equal	VERB
inlawrev-27132	519	33	50	50	NUM
inlawrev-27132	519	34	%	%	NOUN
inlawrev-27132	519	35	of	of	ADP
inlawrev-27132	519	36	the	the	DET
inlawrev-27132	519	37	contribution	contribution	NOUN
inlawrev-27132	519	38	made	make	VERB
inlawrev-27132	519	39	to	to	ADP
inlawrev-27132	519	40	an	an	DET
inlawrev-27132	519	41	organization	organization	NOUN
inlawrev-27132	519	42	approved	approve	VERB
inlawrev-27132	519	43	by	by	ADP
inlawrev-27132	519	44	the	the	DET
inlawrev-27132	519	45	department	department	PROPN
inlawrev-27132	519	46	of	of	ADP
inlawrev-27132	519	47	child	child	NOUN
inlawrev-27132	519	48	services.149	services.149	VERB
inlawrev-27132	519	49	the	the	DET
inlawrev-27132	519	50	credit	credit	NOUN
inlawrev-27132	519	51	amount	amount	NOUN
inlawrev-27132	519	52	can	can	AUX
inlawrev-27132	519	53	not	not	PART
inlawrev-27132	519	54	exceed	exceed	VERB
inlawrev-27132	519	55	$	$	SYM
inlawrev-27132	519	56	10,000	10,000	NUM
inlawrev-27132	519	57	for	for	ADP
inlawrev-27132	519	58	any	any	DET
inlawrev-27132	519	59	taxpayer	taxpayer	NOUN
inlawrev-27132	519	60	’s	’s	PART
inlawrev-27132	519	61	taxable	taxable	ADJ
inlawrev-27132	519	62	year.150	year.150	NOUN
inlawrev-27132	519	63	a	a	DET
inlawrev-27132	519	64	taxpayer	taxpayer	NOUN
inlawrev-27132	519	65	can	can	AUX
inlawrev-27132	519	66	claim	claim	VERB
inlawrev-27132	519	67	it	it	PRON
inlawrev-27132	519	68	only	only	ADV
inlawrev-27132	519	69	for	for	ADP
inlawrev-27132	519	70	those	those	DET
inlawrev-27132	519	71	eligible	eligible	ADJ
inlawrev-27132	519	72	taxable	taxable	ADJ
inlawrev-27132	519	73	years	year	NOUN
inlawrev-27132	519	74	in	in	ADP
inlawrev-27132	519	75	which	which	PRON
inlawrev-27132	519	76	it	it	PRON
inlawrev-27132	519	77	contributed	contribute	VERB
inlawrev-27132	519	78	money.1	money.1	PROPN
inlawrev-27132	519	79	5	5	NUM
inlawrev-27132	519	80	1	1	NUM
inlawrev-27132	519	81	the	the	DET
inlawrev-27132	519	82	credit	credit	NOUN
inlawrev-27132	519	83	applies	apply	VERB
inlawrev-27132	519	84	only	only	ADV
inlawrev-27132	519	85	to	to	ADP
inlawrev-27132	519	86	tax	tax	NOUN
inlawrev-27132	519	87	years	year	NOUN
inlawrev-27132	519	88	after	after	ADP
inlawrev-27132	519	89	december	december	PROPN
inlawrev-27132	519	90	21	21	NUM
inlawrev-27132	519	91	,	,	PUNCT
inlawrev-27132	519	92	2021,152	2021,152	NUM
inlawrev-27132	519	93	and	and	CCONJ
inlawrev-27132	519	94	expires	expire	VERB
inlawrev-27132	519	95	on	on	ADP
inlawrev-27132	519	96	july	july	PROPN
inlawrev-27132	519	97	1	1	NUM
inlawrev-27132	519	98	,	,	PUNCT
inlawrev-27132	519	99	2025.153	2025.153	NUM
inlawrev-27132	519	100	a	a	DET
inlawrev-27132	519	101	“	"	PUNCT
inlawrev-27132	519	102	qualifying	qualify	VERB
inlawrev-27132	519	103	foster	foster	ADJ
inlawrev-27132	519	104	care	care	NOUN
inlawrev-27132	519	105	organization	organization	NOUN
inlawrev-27132	519	106	”	"	PUNCT
inlawrev-27132	519	107	is	be	AUX
inlawrev-27132	519	108	an	an	DET
inlawrev-27132	519	109	organization	organization	NOUN
inlawrev-27132	519	110	that	that	PRON
inlawrev-27132	519	111	:	:	PUNCT
inlawrev-27132	519	112	(	(	PUNCT
inlawrev-27132	519	113	i	i	NOUN
inlawrev-27132	519	114	)	)	PUNCT
inlawrev-27132	519	115	is	be	AUX
inlawrev-27132	519	116	exempt	exempt	ADJ
inlawrev-27132	519	117	from	from	ADP
inlawrev-27132	519	118	federal	federal	ADJ
inlawrev-27132	519	119	income	income	NOUN
inlawrev-27132	519	120	taxes	taxis	NOUN
inlawrev-27132	519	121	under	under	ADP
inlawrev-27132	519	122	irc	irc	PROPN
inlawrev-27132	519	123	§	§	PROPN
inlawrev-27132	519	124	501(c)(3	501(c)(3	NUM
inlawrev-27132	519	125	)	)	PUNCT
inlawrev-27132	519	126	;	;	PUNCT
inlawrev-27132	519	127	(	(	PUNCT
inlawrev-27132	519	128	ii	ii	NOUN
inlawrev-27132	519	129	)	)	PUNCT
inlawrev-27132	519	130	provides	provide	VERB
inlawrev-27132	519	131	foster	foster	ADJ
inlawrev-27132	519	132	care	care	NOUN
inlawrev-27132	519	133	prevention	prevention	NOUN
inlawrev-27132	519	134	services	service	NOUN
inlawrev-27132	519	135	and	and	CCONJ
inlawrev-27132	519	136	programs	program	NOUN
inlawrev-27132	519	137	as	as	SCONJ
inlawrev-27132	519	138	required	require	VERB
inlawrev-27132	519	139	by	by	ADP
inlawrev-27132	519	140	42	42	NUM
inlawrev-27132	519	141	u.s.c	u.s.c	ADJ
inlawrev-27132	519	142	.	.	PUNCT
inlawrev-27132	520	1	§	§	PROPN
inlawrev-27132	520	2	671	671	NUM
inlawrev-27132	520	3	(	(	PUNCT
inlawrev-27132	520	4	the	the	DET
inlawrev-27132	520	5	state	state	NOUN
inlawrev-27132	520	6	plan	plan	NOUN
inlawrev-27132	520	7	for	for	ADP
inlawrev-27132	520	8	foster	foster	ADJ
inlawrev-27132	520	9	care	care	NOUN
inlawrev-27132	520	10	and	and	CCONJ
inlawrev-27132	520	11	adoption	adoption	NOUN
inlawrev-27132	520	12	assistance	assistance	NOUN
inlawrev-27132	520	13	)	)	PUNCT
inlawrev-27132	520	14	or	or	CCONJ
inlawrev-27132	520	15	direct	direct	ADJ
inlawrev-27132	520	16	assistance	assistance	NOUN
inlawrev-27132	520	17	to	to	ADP
inlawrev-27132	520	18	individuals	individual	NOUN
inlawrev-27132	520	19	in	in	ADP
inlawrev-27132	520	20	the	the	DET
inlawrev-27132	520	21	foster	foster	ADJ
inlawrev-27132	520	22	care	care	NOUN
inlawrev-27132	520	23	system	system	NOUN
inlawrev-27132	520	24	;	;	PUNCT
inlawrev-27132	520	25	(	(	PUNCT
inlawrev-27132	520	26	iii	iii	NOUN
inlawrev-27132	520	27	)	)	PUNCT
inlawrev-27132	520	28	spends	spend	VERB
inlawrev-27132	520	29	at	at	ADV
inlawrev-27132	520	30	least	least	ADV
inlawrev-27132	520	31	50	50	NUM
inlawrev-27132	520	32	%	%	NOUN
inlawrev-27132	520	33	of	of	ADP
inlawrev-27132	520	34	its	its	PRON
inlawrev-27132	520	35	available	available	ADJ
inlawrev-27132	520	36	revenue	revenue	NOUN
inlawrev-27132	520	37	on	on	ADP
inlawrev-27132	520	38	qualified	qualified	ADJ
inlawrev-27132	520	39	services	service	NOUN
inlawrev-27132	520	40	given	give	VERB
inlawrev-27132	520	41	indiana	indiana	PROPN
inlawrev-27132	520	42	residents	resident	NOUN
inlawrev-27132	520	43	;	;	PUNCT
inlawrev-27132	520	44	(	(	PUNCT
inlawrev-27132	520	45	iv	iv	X
inlawrev-27132	520	46	)	)	PUNCT
inlawrev-27132	520	47	affirms	affirm	VERB
inlawrev-27132	520	48	it	it	PRON
inlawrev-27132	520	49	will	will	AUX
inlawrev-27132	520	50	continue	continue	VERB
inlawrev-27132	520	51	spending	spend	VERB
inlawrev-27132	520	52	at	at	ADP
inlawrev-27132	520	53	least	least	ADV
inlawrev-27132	520	54	50	50	NUM
inlawrev-27132	520	55	%	%	NOUN
inlawrev-27132	520	56	of	of	ADP
inlawrev-27132	520	57	its	its	PRON
inlawrev-27132	520	58	revenue	revenue	NOUN
inlawrev-27132	520	59	on	on	ADP
inlawrev-27132	520	60	these	these	DET
inlawrev-27132	520	61	services	service	NOUN
inlawrev-27132	520	62	;	;	PUNCT
inlawrev-27132	520	63	and	and	CCONJ
inlawrev-27132	520	64	(	(	PUNCT
inlawrev-27132	520	65	v	v	NOUN
inlawrev-27132	520	66	)	)	PUNCT
inlawrev-27132	520	67	provides	provide	VERB
inlawrev-27132	520	68	ongoing	ongoing	ADJ
inlawrev-27132	520	69	services	service	NOUN
inlawrev-27132	520	70	to	to	ADP
inlawrev-27132	520	71	at	at	ADV
inlawrev-27132	520	72	least	least	ADV
inlawrev-27132	520	73	200	200	NUM
inlawrev-27132	520	74	indiana	indiana	NOUN
inlawrev-27132	520	75	residents.154	residents.154	VERB
inlawrev-27132	520	76	the	the	DET
inlawrev-27132	520	77	new	new	ADJ
inlawrev-27132	520	78	chapter	chapter	NOUN
inlawrev-27132	520	79	defines	define	VERB
inlawrev-27132	520	80	“	"	PUNCT
inlawrev-27132	520	81	foster	foster	ADJ
inlawrev-27132	520	82	care	care	NOUN
inlawrev-27132	520	83	”	"	PUNCT
inlawrev-27132	520	84	as	as	ADP
inlawrev-27132	520	85	a	a	DET
inlawrev-27132	520	86	child	child	NOUN
inlawrev-27132	520	87	living	live	VERB
inlawrev-27132	520	88	in	in	ADP
inlawrev-27132	520	89	a	a	DET
inlawrev-27132	520	90	residence	residence	NOUN
inlawrev-27132	520	91	licensed	license	VERB
inlawrev-27132	520	92	under	under	ADP
inlawrev-27132	520	93	article	article	NOUN
inlawrev-27132	520	94	27	27	NUM
inlawrev-27132	520	95	of	of	ADP
inlawrev-27132	520	96	title	title	NOUN
inlawrev-27132	520	97	31	31	NUM
inlawrev-27132	520	98	of	of	ADP
inlawrev-27132	520	99	child	child	NOUN
inlawrev-27132	520	100	services	service	NOUN
inlawrev-27132	520	101	’	'	PUNCT
inlawrev-27132	520	102	regulation	regulation	NOUN
inlawrev-27132	520	103	of	of	ADP
inlawrev-27132	520	104	residential	residential	ADJ
inlawrev-27132	520	105	child	child	NOUN
inlawrev-27132	520	106	care.155	care.155	NOUN
inlawrev-27132	520	107	the	the	DET
inlawrev-27132	520	108	credit	credit	NOUN
inlawrev-27132	520	109	is	be	AUX
inlawrev-27132	520	110	available	available	ADJ
inlawrev-27132	520	111	to	to	ADP
inlawrev-27132	520	112	an	an	DET
inlawrev-27132	520	113	individual	individual	ADJ
inlawrev-27132	520	114	,	,	PUNCT
inlawrev-27132	520	115	corporation	corporation	NOUN
inlawrev-27132	520	116	,	,	PUNCT
inlawrev-27132	520	117	limited	limited	ADJ
inlawrev-27132	520	118	liability	liability	NOUN
inlawrev-27132	520	119	company	company	NOUN
inlawrev-27132	520	120	,	,	PUNCT
inlawrev-27132	520	121	partnership	partnership	NOUN
inlawrev-27132	520	122	,	,	PUNCT
inlawrev-27132	520	123	or	or	CCONJ
inlawrev-27132	520	124	other	other	ADJ
inlawrev-27132	520	125	legal	legal	ADJ
inlawrev-27132	520	126	entity.156	entity.156	NOUN
inlawrev-27132	520	127	though	though	SCONJ
inlawrev-27132	520	128	the	the	DET
inlawrev-27132	520	129	new	new	ADJ
inlawrev-27132	520	130	chapter	chapter	NOUN
inlawrev-27132	520	131	provides	provide	VERB
inlawrev-27132	520	132	that	that	SCONJ
inlawrev-27132	520	133	the	the	DET
inlawrev-27132	520	134	credit	credit	NOUN
inlawrev-27132	520	135	applies	apply	VERB
inlawrev-27132	520	136	to	to	ADP
inlawrev-27132	520	137	“	"	PUNCT
inlawrev-27132	520	138	any	any	DET
inlawrev-27132	520	139	state	state	NOUN
inlawrev-27132	520	140	tax	tax	NOUN
inlawrev-27132	520	141	liability	liability	NOUN
inlawrev-27132	520	142	,	,	PUNCT
inlawrev-27132	520	143	”	"	PUNCT
inlawrev-27132	520	144	it	it	PRON
inlawrev-27132	520	145	narrows	narrow	VERB
inlawrev-27132	520	146	state	state	NOUN
inlawrev-27132	520	147	tax	tax	NOUN
inlawrev-27132	520	148	liability	liability	NOUN
inlawrev-27132	520	149	to	to	ADP
inlawrev-27132	520	150	indiana	indiana	PROPN
inlawrev-27132	520	151	’s	’s	PART
inlawrev-27132	520	152	adjusted	adjust	VERB
inlawrev-27132	520	153	gross	gross	ADJ
inlawrev-27132	520	154	income	income	NOUN
inlawrev-27132	520	155	tax	tax	NOUN
inlawrev-27132	520	156	and	and	CCONJ
inlawrev-27132	520	157	its	its	PRON
inlawrev-27132	520	158	financial	financial	ADJ
inlawrev-27132	520	159	institutions	institution	NOUN
inlawrev-27132	520	160	tax.157	tax.157	VERB
inlawrev-27132	520	161	a	a	DET
inlawrev-27132	520	162	person	person	NOUN
inlawrev-27132	520	163	or	or	CCONJ
inlawrev-27132	520	164	business	business	NOUN
inlawrev-27132	520	165	entity	entity	NOUN
inlawrev-27132	520	166	seeking	seek	VERB
inlawrev-27132	520	167	this	this	DET
inlawrev-27132	520	168	credit	credit	NOUN
inlawrev-27132	520	169	must	must	AUX
inlawrev-27132	520	170	file	file	VERB
inlawrev-27132	520	171	an	an	DET
inlawrev-27132	520	172	application	application	NOUN
inlawrev-27132	520	173	with	with	ADP
inlawrev-27132	520	174	the	the	DET
inlawrev-27132	520	175	department.158	department.158	NOUN
inlawrev-27132	520	176	from	from	ADP
inlawrev-27132	520	177	july	july	PROPN
inlawrev-27132	520	178	1	1	NUM
inlawrev-27132	520	179	,	,	PUNCT
inlawrev-27132	520	180	2021	2021	NUM
inlawrev-27132	520	181	,	,	PUNCT
inlawrev-27132	520	182	through	through	ADP
inlawrev-27132	520	183	june	june	PROPN
inlawrev-27132	520	184	30	30	NUM
inlawrev-27132	520	185	,	,	PUNCT
inlawrev-27132	520	186	2025	2025	NUM
inlawrev-27132	520	187	,	,	PUNCT
inlawrev-27132	520	188	the	the	DET
inlawrev-27132	520	189	total	total	ADJ
inlawrev-27132	520	190	amount	amount	NOUN
inlawrev-27132	520	191	of	of	ADP
inlawrev-27132	520	192	credits	credit	NOUN
inlawrev-27132	520	193	for	for	ADP
inlawrev-27132	520	194	foster	foster	ADJ
inlawrev-27132	520	195	care	care	NOUN
inlawrev-27132	520	196	support	support	NOUN
inlawrev-27132	520	197	authorized	authorize	VERB
inlawrev-27132	520	198	by	by	ADP
inlawrev-27132	520	199	the	the	DET
inlawrev-27132	520	200	147	147	NUM
inlawrev-27132	520	201	.	.	PUNCT
inlawrev-27132	521	1	i	i	PRON
inlawrev-27132	521	2	d.	d.	PROPN
inlawrev-27132	521	3	(	(	PUNCT
inlawrev-27132	521	4	codified	codify	VERB
inlawrev-27132	521	5	as	as	SCONJ
inlawrev-27132	521	6	amended	amend	VERB
inlawrev-27132	521	7	at	at	ADP
inlawrev-27132	521	8	ind	ind	PROPN
inlawrev-27132	521	9	.	.	PUNCT
inlawrev-27132	522	1	code	code	PROPN
inlawrev-27132	522	2	§	§	PROPN
inlawrev-27132	522	3	6	6	NUM
inlawrev-27132	522	4	-	-	SYM
inlawrev-27132	522	5	3	3	NUM
inlawrev-27132	522	6	-	-	PUNCT
inlawrev-27132	522	7	1	1	NUM
inlawrev-27132	522	8	-	-	PUNCT
inlawrev-27132	522	9	3.5(a)(32	3.5(a)(32	NUM
inlawrev-27132	522	10	)	)	PUNCT
inlawrev-27132	522	11	(	(	PUNCT
inlawrev-27132	522	12	2021	2021	NUM
inlawrev-27132	522	13	)	)	PUNCT
inlawrev-27132	522	14	)	)	PUNCT
inlawrev-27132	522	15	.	.	PUNCT
inlawrev-27132	523	1	148	148	NUM
inlawrev-27132	523	2	.	.	PUNCT
inlawrev-27132	523	3	act	act	NOUN
inlawrev-27132	523	4	of	of	ADP
inlawrev-27132	523	5	apr	apr	PROPN
inlawrev-27132	523	6	.	.	PROPN
inlawrev-27132	523	7	29	29	NUM
inlawrev-27132	523	8	,	,	PUNCT
inlawrev-27132	523	9	2021	2021	NUM
inlawrev-27132	523	10	,	,	PUNCT
inlawrev-27132	523	11	pub	pub	NOUN
inlawrev-27132	523	12	.	.	PUNCT
inlawrev-27132	524	1	l.	l.	PROPN
inlawrev-27132	524	2	no	no	INTJ
inlawrev-27132	524	3	.	.	PROPN
inlawrev-27132	525	1	165	165	NUM
inlawrev-27132	525	2	-	-	SYM
inlawrev-27132	525	3	2021	2021	NUM
inlawrev-27132	525	4	,	,	PUNCT
inlawrev-27132	525	5	§	§	PROPN
inlawrev-27132	525	6	91	91	NUM
inlawrev-27132	525	7	,	,	PUNCT
inlawrev-27132	525	8	2021	2021	NUM
inlawrev-27132	525	9	ind	ind	NOUN
inlawrev-27132	525	10	.	.	PUNCT
inlawrev-27132	526	1	acts	act	VERB
inlawrev-27132	526	2	1788	1788	NUM
inlawrev-27132	526	3	,	,	PUNCT
inlawrev-27132	526	4	2107	2107	NUM
inlawrev-27132	526	5	-	-	SYM
inlawrev-27132	526	6	08	08	NUM
inlawrev-27132	526	7	(	(	PUNCT
inlawrev-27132	526	8	codified	codify	VERB
inlawrev-27132	526	9	at	at	ADP
inlawrev-27132	526	10	ind	ind	PROPN
inlawrev-27132	526	11	.	.	PUNCT
inlawrev-27132	527	1	code	code	PROPN
inlawrev-27132	527	2	§	§	PROPN
inlawrev-27132	527	3	§	§	PROPN
inlawrev-27132	527	4	6	6	NUM
inlawrev-27132	527	5	-	-	SYM
inlawrev-27132	527	6	3.1	3.1	NUM
inlawrev-27132	527	7	-	-	PUNCT
inlawrev-27132	527	8	35.8	35.8	NUM
inlawrev-27132	527	9	-	-	PUNCT
inlawrev-27132	527	10	2	2	NUM
inlawrev-27132	527	11	,	,	PUNCT
inlawrev-27132	527	12	-3	-3	X
inlawrev-27132	527	13	(	(	PUNCT
inlawrev-27132	527	14	2021	2021	NUM
inlawrev-27132	527	15	)	)	PUNCT
inlawrev-27132	527	16	)	)	PUNCT
inlawrev-27132	527	17	,	,	PUNCT
inlawrev-27132	527	18	effective	effective	ADJ
inlawrev-27132	527	19	july	july	PROPN
inlawrev-27132	527	20	1	1	NUM
inlawrev-27132	527	21	,	,	PUNCT
inlawrev-27132	527	22	2021	2021	NUM
inlawrev-27132	527	23	.	.	PUNCT
inlawrev-27132	528	1	149	149	NUM
inlawrev-27132	528	2	.	.	PUNCT
inlawrev-27132	529	1	i	i	PRON
inlawrev-27132	529	2	d.	d.	PROPN
inlawrev-27132	529	3	(	(	PUNCT
inlawrev-27132	529	4	codified	codify	VERB
inlawrev-27132	529	5	at	at	ADP
inlawrev-27132	529	6	ind	ind	PROPN
inlawrev-27132	529	7	.	.	PUNCT
inlawrev-27132	530	1	code	code	PROPN
inlawrev-27132	530	2	§	§	PROPN
inlawrev-27132	530	3	6	6	NUM
inlawrev-27132	530	4	-	-	SYM
inlawrev-27132	530	5	3.1	3.1	NUM
inlawrev-27132	530	6	-	-	PUNCT
inlawrev-27132	530	7	35.8	35.8	NUM
inlawrev-27132	530	8	-	-	PUNCT
inlawrev-27132	530	9	3	3	NUM
inlawrev-27132	530	10	(	(	PUNCT
inlawrev-27132	530	11	2021	2021	NUM
inlawrev-27132	530	12	)	)	PUNCT
inlawrev-27132	530	13	)	)	PUNCT
inlawrev-27132	530	14	.	.	PUNCT
inlawrev-27132	531	1	150	150	NUM
inlawrev-27132	531	2	.	.	PUNCT
inlawrev-27132	532	1	i	i	PRON
inlawrev-27132	532	2	d.	d.	PROPN
inlawrev-27132	532	3	151	151	NUM
inlawrev-27132	532	4	.	.	PUNCT
inlawrev-27132	533	1	i	i	PRON
inlawrev-27132	533	2	d.	d.	PROPN
inlawrev-27132	533	3	§	§	PROPN
inlawrev-27132	533	4	91	91	NUM
inlawrev-27132	533	5	,	,	PUNCT
inlawrev-27132	533	6	2021	2021	NUM
inlawrev-27132	533	7	ind	ind	NOUN
inlawrev-27132	533	8	.	.	PUNCT
inlawrev-27132	534	1	acts	act	VERB
inlawrev-27132	534	2	at	at	ADP
inlawrev-27132	534	3	2109	2109	PROPN
inlawrev-27132	534	4	(	(	PUNCT
inlawrev-27132	534	5	codified	codify	VERB
inlawrev-27132	534	6	at	at	ADP
inlawrev-27132	534	7	ind	ind	PROPN
inlawrev-27132	534	8	.	.	PUNCT
inlawrev-27132	535	1	code	code	PROPN
inlawrev-27132	535	2	§	§	PROPN
inlawrev-27132	535	3	6	6	NUM
inlawrev-27132	535	4	-	-	SYM
inlawrev-27132	535	5	3.1	3.1	NUM
inlawrev-27132	535	6	-	-	PUNCT
inlawrev-27132	535	7	35.8	35.8	NUM
inlawrev-27132	535	8	-	-	SYM
inlawrev-27132	535	9	6	6	NUM
inlawrev-27132	535	10	(	(	PUNCT
inlawrev-27132	535	11	2021	2021	NUM
inlawrev-27132	535	12	)	)	PUNCT
inlawrev-27132	535	13	)	)	PUNCT
inlawrev-27132	535	14	.	.	PUNCT
inlawrev-27132	536	1	152	152	NUM
inlawrev-27132	536	2	.	.	PUNCT
inlawrev-27132	537	1	i	i	PRON
inlawrev-27132	537	2	d.	d.	PROPN
inlawrev-27132	537	3	(	(	PUNCT
inlawrev-27132	537	4	codified	codify	VERB
inlawrev-27132	537	5	at	at	ADP
inlawrev-27132	537	6	ind	ind	PROPN
inlawrev-27132	537	7	.	.	PUNCT
inlawrev-27132	538	1	code	code	PROPN
inlawrev-27132	538	2	§	§	PROPN
inlawrev-27132	538	3	6	6	NUM
inlawrev-27132	538	4	-	-	SYM
inlawrev-27132	538	5	3.1	3.1	NUM
inlawrev-27132	538	6	-	-	PUNCT
inlawrev-27132	538	7	35.8	35.8	NUM
inlawrev-27132	538	8	-	-	SYM
inlawrev-27132	538	9	7	7	NUM
inlawrev-27132	538	10	(	(	PUNCT
inlawrev-27132	538	11	2021	2021	NUM
inlawrev-27132	538	12	)	)	PUNCT
inlawrev-27132	538	13	)	)	PUNCT
inlawrev-27132	538	14	.	.	PUNCT
inlawrev-27132	539	1	153	153	NUM
inlawrev-27132	539	2	.	.	PUNCT
inlawrev-27132	540	1	i	i	PRON
inlawrev-27132	540	2	d.	d.	PROPN
inlawrev-27132	540	3	(	(	PUNCT
inlawrev-27132	540	4	codified	codify	VERB
inlawrev-27132	540	5	at	at	ADP
inlawrev-27132	540	6	ind	ind	PROPN
inlawrev-27132	540	7	.	.	PUNCT
inlawrev-27132	541	1	code	code	PROPN
inlawrev-27132	541	2	§	§	PROPN
inlawrev-27132	541	3	6	6	NUM
inlawrev-27132	541	4	-	-	SYM
inlawrev-27132	541	5	3.1	3.1	NUM
inlawrev-27132	541	6	-	-	PUNCT
inlawrev-27132	541	7	35.8	35.8	NUM
inlawrev-27132	541	8	-	-	SYM
inlawrev-27132	541	9	8	8	NUM
inlawrev-27132	541	10	(	(	PUNCT
inlawrev-27132	541	11	2021	2021	NUM
inlawrev-27132	541	12	)	)	PUNCT
inlawrev-27132	541	13	)	)	PUNCT
inlawrev-27132	541	14	.	.	PUNCT
inlawrev-27132	542	1	154	154	NUM
inlawrev-27132	542	2	.	.	PUNCT
inlawrev-27132	543	1	i	i	PRON
inlawrev-27132	543	2	d.	d.	PROPN
inlawrev-27132	543	3	§	§	PROPN
inlawrev-27132	543	4	91	91	NUM
inlawrev-27132	543	5	,	,	PUNCT
inlawrev-27132	543	6	2021	2021	NUM
inlawrev-27132	543	7	ind	ind	NOUN
inlawrev-27132	543	8	.	.	PUNCT
inlawrev-27132	544	1	acts	act	VERB
inlawrev-27132	544	2	at	at	ADP
inlawrev-27132	544	3	2107	2107	NUM
inlawrev-27132	544	4	(	(	PUNCT
inlawrev-27132	544	5	codified	codify	VERB
inlawrev-27132	544	6	at	at	ADP
inlawrev-27132	544	7	ind	ind	PROPN
inlawrev-27132	544	8	.	.	PUNCT
inlawrev-27132	545	1	code	code	PROPN
inlawrev-27132	545	2	§	§	PROPN
inlawrev-27132	545	3	6	6	NUM
inlawrev-27132	545	4	-	-	SYM
inlawrev-27132	545	5	3.1	3.1	NUM
inlawrev-27132	545	6	-	-	PUNCT
inlawrev-27132	545	7	35.8	35.8	NUM
inlawrev-27132	545	8	-	-	PUNCT
inlawrev-27132	545	9	1(c	1(c	NUM
inlawrev-27132	545	10	)	)	PUNCT
inlawrev-27132	545	11	(	(	PUNCT
inlawrev-27132	545	12	2021	2021	NUM
inlawrev-27132	545	13	)	)	PUNCT
inlawrev-27132	545	14	)	)	PUNCT
inlawrev-27132	545	15	.	.	PUNCT
inlawrev-27132	546	1	155	155	NUM
inlawrev-27132	546	2	.	.	PUNCT
inlawrev-27132	547	1	i	i	PRON
inlawrev-27132	547	2	d.	d.	PROPN
inlawrev-27132	547	3	§	§	PROPN
inlawrev-27132	547	4	91	91	NUM
inlawrev-27132	547	5	,	,	PUNCT
inlawrev-27132	547	6	2021	2021	NUM
inlawrev-27132	547	7	ind	ind	NOUN
inlawrev-27132	547	8	.	.	PUNCT
inlawrev-27132	548	1	acts	act	VERB
inlawrev-27132	548	2	at	at	ADP
inlawrev-27132	548	3	2106	2106	NUM
inlawrev-27132	548	4	(	(	PUNCT
inlawrev-27132	548	5	codified	codify	VERB
inlawrev-27132	548	6	at	at	ADP
inlawrev-27132	548	7	ind	ind	PROPN
inlawrev-27132	548	8	.	.	PUNCT
inlawrev-27132	549	1	code	code	PROPN
inlawrev-27132	549	2	§	§	PROPN
inlawrev-27132	549	3	6	6	NUM
inlawrev-27132	549	4	-	-	SYM
inlawrev-27132	549	5	3.1	3.1	NUM
inlawrev-27132	549	6	-	-	PUNCT
inlawrev-27132	549	7	35.8	35.8	NUM
inlawrev-27132	549	8	-	-	PUNCT
inlawrev-27132	549	9	1(a	1(a	NUM
inlawrev-27132	549	10	)	)	PUNCT
inlawrev-27132	549	11	(	(	PUNCT
inlawrev-27132	549	12	2021	2021	NUM
inlawrev-27132	549	13	)	)	PUNCT
inlawrev-27132	549	14	)	)	PUNCT
inlawrev-27132	549	15	.	.	PUNCT
inlawrev-27132	550	1	156	156	NUM
inlawrev-27132	550	2	.	.	PUNCT
inlawrev-27132	551	1	i	i	PRON
inlawrev-27132	551	2	d.	d.	PROPN
inlawrev-27132	551	3	§	§	PROPN
inlawrev-27132	551	4	91	91	NUM
inlawrev-27132	551	5	,	,	PUNCT
inlawrev-27132	551	6	2021	2021	NUM
inlawrev-27132	551	7	ind	ind	NOUN
inlawrev-27132	551	8	.	.	PUNCT
inlawrev-27132	552	1	acts	act	VERB
inlawrev-27132	552	2	at	at	ADP
inlawrev-27132	552	3	2107	2107	NUM
inlawrev-27132	552	4	(	(	PUNCT
inlawrev-27132	552	5	codified	codify	VERB
inlawrev-27132	552	6	at	at	ADP
inlawrev-27132	552	7	ind	ind	PROPN
inlawrev-27132	552	8	.	.	PUNCT
inlawrev-27132	553	1	code	code	PROPN
inlawrev-27132	553	2	§	§	PROPN
inlawrev-27132	553	3	6	6	NUM
inlawrev-27132	553	4	-	-	SYM
inlawrev-27132	553	5	3.1	3.1	NUM
inlawrev-27132	553	6	-	-	PUNCT
inlawrev-27132	553	7	35.8	35.8	NUM
inlawrev-27132	553	8	-	-	PUNCT
inlawrev-27132	553	9	1(b	1(b	NUM
inlawrev-27132	553	10	)	)	PUNCT
inlawrev-27132	553	11	(	(	PUNCT
inlawrev-27132	553	12	2021	2021	NUM
inlawrev-27132	553	13	)	)	PUNCT
inlawrev-27132	553	14	)	)	PUNCT
inlawrev-27132	553	15	.	.	PUNCT
inlawrev-27132	554	1	157	157	NUM
inlawrev-27132	554	2	.	.	PUNCT
inlawrev-27132	555	1	i	i	PRON
inlawrev-27132	555	2	d.	d.	PROPN
inlawrev-27132	555	3	(	(	PUNCT
inlawrev-27132	555	4	codified	codify	VERB
inlawrev-27132	555	5	at	at	ADP
inlawrev-27132	555	6	ind	ind	PROPN
inlawrev-27132	555	7	.	.	PUNCT
inlawrev-27132	556	1	code	code	PROPN
inlawrev-27132	556	2	§	§	PROPN
inlawrev-27132	556	3	6	6	NUM
inlawrev-27132	556	4	-	-	SYM
inlawrev-27132	556	5	3.1	3.1	NUM
inlawrev-27132	556	6	-	-	PUNCT
inlawrev-27132	556	7	35.8	35.8	NUM
inlawrev-27132	556	8	-	-	PUNCT
inlawrev-27132	556	9	1(e	1(e	NUM
inlawrev-27132	556	10	)	)	PUNCT
inlawrev-27132	556	11	(	(	PUNCT
inlawrev-27132	556	12	2021	2021	NUM
inlawrev-27132	556	13	)	)	PUNCT
inlawrev-27132	556	14	)	)	PUNCT
inlawrev-27132	556	15	.	.	PUNCT
inlawrev-27132	557	1	158	158	X
inlawrev-27132	557	2	.	.	PUNCT
inlawrev-27132	558	1	i	i	PRON
inlawrev-27132	558	2	d.	d.	PROPN
inlawrev-27132	558	3	§	§	PROPN
inlawrev-27132	558	4	91	91	NUM
inlawrev-27132	558	5	,	,	PUNCT
inlawrev-27132	558	6	2021	2021	NUM
inlawrev-27132	558	7	ind	ind	NOUN
inlawrev-27132	558	8	.	.	PUNCT
inlawrev-27132	559	1	acts	act	VERB
inlawrev-27132	559	2	at	at	ADP
inlawrev-27132	559	3	2108	2108	NUM
inlawrev-27132	559	4	(	(	PUNCT
inlawrev-27132	559	5	codified	codify	VERB
inlawrev-27132	559	6	at	at	ADP
inlawrev-27132	559	7	ind	ind	PROPN
inlawrev-27132	559	8	.	.	PUNCT
inlawrev-27132	560	1	code	code	PROPN
inlawrev-27132	560	2	§	§	PROPN
inlawrev-27132	560	3	6	6	NUM
inlawrev-27132	560	4	-	-	SYM
inlawrev-27132	560	5	3.1	3.1	NUM
inlawrev-27132	560	6	-	-	PUNCT
inlawrev-27132	560	7	35.8	35.8	NUM
inlawrev-27132	560	8	-	-	PUNCT
inlawrev-27132	560	9	4(a	4(a	NUM
inlawrev-27132	560	10	)	)	PUNCT
inlawrev-27132	560	11	(	(	PUNCT
inlawrev-27132	560	12	2021	2021	NUM
inlawrev-27132	560	13	)	)	PUNCT
inlawrev-27132	560	14	)	)	PUNCT
inlawrev-27132	560	15	.	.	PUNCT
inlawrev-27132	561	1	2022	2022	NUM
inlawrev-27132	561	2	]	]	PUNCT
inlawrev-27132	561	3	tax	tax	NOUN
inlawrev-27132	561	4	law	law	NOUN
inlawrev-27132	561	5	–	–	PUNCT
inlawrev-27132	561	6	state	state	NOUN
inlawrev-27132	561	7	685	685	NUM
inlawrev-27132	561	8	department	department	NOUN
inlawrev-27132	561	9	during	during	ADP
inlawrev-27132	561	10	a	a	DET
inlawrev-27132	561	11	fiscal	fiscal	ADJ
inlawrev-27132	561	12	year	year	NOUN
inlawrev-27132	561	13	can	can	AUX
inlawrev-27132	561	14	not	not	PART
inlawrev-27132	561	15	exceed	exceed	VERB
inlawrev-27132	561	16	$	$	SYM
inlawrev-27132	561	17	2,000,000.159	2,000,000.159	NUM
inlawrev-27132	561	18	once	once	SCONJ
inlawrev-27132	561	19	the	the	DET
inlawrev-27132	561	20	credits	credit	NOUN
inlawrev-27132	561	21	reach	reach	VERB
inlawrev-27132	561	22	this	this	DET
inlawrev-27132	561	23	amount	amount	NOUN
inlawrev-27132	561	24	,	,	PUNCT
inlawrev-27132	561	25	the	the	DET
inlawrev-27132	561	26	department	department	NOUN
inlawrev-27132	561	27	can	can	AUX
inlawrev-27132	561	28	no	no	ADV
inlawrev-27132	561	29	longer	long	ADV
inlawrev-27132	561	30	approve	approve	VERB
inlawrev-27132	561	31	applications.160	applications.160	NOUN
inlawrev-27132	561	32	finally	finally	ADV
inlawrev-27132	561	33	,	,	PUNCT
inlawrev-27132	561	34	if	if	SCONJ
inlawrev-27132	561	35	an	an	DET
inlawrev-27132	561	36	entity	entity	NOUN
inlawrev-27132	561	37	is	be	AUX
inlawrev-27132	561	38	:	:	PUNCT
inlawrev-27132	561	39	(	(	PUNCT
inlawrev-27132	561	40	i	i	NOUN
inlawrev-27132	561	41	)	)	PUNCT
inlawrev-27132	561	42	a	a	DET
inlawrev-27132	561	43	business	business	NOUN
inlawrev-27132	561	44	exempt	exempt	ADJ
inlawrev-27132	561	45	from	from	ADP
inlawrev-27132	561	46	adjusted	adjust	VERB
inlawrev-27132	561	47	gross	gross	ADJ
inlawrev-27132	561	48	income	income	NOUN
inlawrev-27132	561	49	tax	tax	NOUN
inlawrev-27132	561	50	due	due	ADP
inlawrev-27132	561	51	to	to	ADP
inlawrev-27132	561	52	being	be	AUX
inlawrev-27132	561	53	a	a	DET
inlawrev-27132	561	54	pass	pass	VERB
inlawrev-27132	561	55	-	-	PUNCT
inlawrev-27132	561	56	through	through	ADP
inlawrev-27132	561	57	entity	entity	NOUN
inlawrev-27132	561	58	,	,	PUNCT
inlawrev-27132	561	59	or	or	CCONJ
inlawrev-27132	561	60	(	(	PUNCT
inlawrev-27132	561	61	ii	ii	NOUN
inlawrev-27132	561	62	)	)	PUNCT
inlawrev-27132	561	63	a	a	DET
inlawrev-27132	561	64	partnership	partnership	NOUN
inlawrev-27132	561	65	that	that	PRON
inlawrev-27132	561	66	does	do	AUX
inlawrev-27132	561	67	not	not	PART
inlawrev-27132	561	68	have	have	VERB
inlawrev-27132	561	69	any	any	DET
inlawrev-27132	561	70	tax	tax	NOUN
inlawrev-27132	561	71	liability	liability	NOUN
inlawrev-27132	561	72	against	against	ADP
inlawrev-27132	561	73	which	which	PRON
inlawrev-27132	561	74	the	the	DET
inlawrev-27132	561	75	credit	credit	NOUN
inlawrev-27132	561	76	can	can	AUX
inlawrev-27132	561	77	be	be	AUX
inlawrev-27132	561	78	applied	apply	VERB
inlawrev-27132	561	79	,	,	PUNCT
inlawrev-27132	561	80	a	a	DET
inlawrev-27132	561	81	shareholder	shareholder	NOUN
inlawrev-27132	561	82	or	or	CCONJ
inlawrev-27132	561	83	a	a	DET
inlawrev-27132	561	84	partner	partner	NOUN
inlawrev-27132	561	85	of	of	ADP
inlawrev-27132	561	86	the	the	DET
inlawrev-27132	561	87	business	business	NOUN
inlawrev-27132	561	88	is	be	AUX
inlawrev-27132	561	89	entitled	entitle	VERB
inlawrev-27132	561	90	to	to	PART
inlawrev-27132	561	91	apply	apply	VERB
inlawrev-27132	561	92	the	the	DET
inlawrev-27132	561	93	credit	credit	NOUN
inlawrev-27132	561	94	against	against	ADP
inlawrev-27132	561	95	its	its	PRON
inlawrev-27132	561	96	liability	liability	NOUN
inlawrev-27132	561	97	under	under	ADP
inlawrev-27132	561	98	the	the	DET
inlawrev-27132	561	99	adjusted	adjust	VERB
inlawrev-27132	561	100	gross	gross	ADJ
inlawrev-27132	561	101	income	income	NOUN
inlawrev-27132	561	102	tax.161	tax.161	NOUN
inlawrev-27132	561	103	as	as	ADP
inlawrev-27132	561	104	for	for	ADP
inlawrev-27132	561	105	existing	exist	VERB
inlawrev-27132	561	106	tax	tax	NOUN
inlawrev-27132	561	107	credits	credit	NOUN
inlawrev-27132	561	108	,	,	PUNCT
inlawrev-27132	561	109	the	the	DET
inlawrev-27132	561	110	ga	ga	PROPN
inlawrev-27132	561	111	amended	amend	VERB
inlawrev-27132	561	112	the	the	DET
inlawrev-27132	561	113	school	school	NOUN
inlawrev-27132	561	114	scholarship	scholarship	NOUN
inlawrev-27132	561	115	tax	tax	NOUN
inlawrev-27132	561	116	credit	credit	NOUN
inlawrev-27132	561	117	,	,	PUNCT
inlawrev-27132	561	118	increasing	increase	VERB
inlawrev-27132	561	119	the	the	DET
inlawrev-27132	561	120	threshold	threshold	NOUN
inlawrev-27132	561	121	amount	amount	NOUN
inlawrev-27132	561	122	of	of	ADP
inlawrev-27132	561	123	credits	credit	NOUN
inlawrev-27132	561	124	awarded	award	VERB
inlawrev-27132	561	125	during	during	ADP
inlawrev-27132	561	126	a	a	DET
inlawrev-27132	561	127	fiscal	fiscal	ADJ
inlawrev-27132	561	128	year	year	NOUN
inlawrev-27132	561	129	to	to	ADP
inlawrev-27132	561	130	$	$	SYM
inlawrev-27132	561	131	17,500,000	17,500,000	NUM
inlawrev-27132	561	132	for	for	ADP
inlawrev-27132	561	133	fiscal	fiscal	ADJ
inlawrev-27132	561	134	year	year	NOUN
inlawrev-27132	561	135	beginning	begin	VERB
inlawrev-27132	561	136	july	july	PROPN
inlawrev-27132	561	137	1	1	NUM
inlawrev-27132	561	138	,	,	PUNCT
inlawrev-27132	561	139	2021	2021	NUM
inlawrev-27132	561	140	and	and	CCONJ
inlawrev-27132	561	141	$	$	SYM
inlawrev-27132	561	142	18,500,000	18,500,000	NUM
inlawrev-27132	561	143	for	for	ADP
inlawrev-27132	561	144	fiscal	fiscal	ADJ
inlawrev-27132	561	145	year	year	NOUN
inlawrev-27132	561	146	beginning	begin	VERB
inlawrev-27132	561	147	july	july	PROPN
inlawrev-27132	561	148	1	1	NUM
inlawrev-27132	561	149	,	,	PUNCT
inlawrev-27132	561	150	2022.162	2022.162	NUM
inlawrev-27132	561	151	the	the	DET
inlawrev-27132	561	152	limit	limit	NOUN
inlawrev-27132	561	153	returns	return	VERB
inlawrev-27132	561	154	to	to	ADP
inlawrev-27132	561	155	$	$	SYM
inlawrev-27132	561	156	16,500,000	16,500,000	NUM
inlawrev-27132	561	157	for	for	ADP
inlawrev-27132	561	158	fiscal	fiscal	ADJ
inlawrev-27132	561	159	year	year	NOUN
inlawrev-27132	561	160	2023	2023	NUM
inlawrev-27132	561	161	and	and	CCONJ
inlawrev-27132	561	162	each	each	PRON
inlawrev-27132	561	163	of	of	ADP
inlawrev-27132	561	164	the	the	DET
inlawrev-27132	561	165	following	follow	VERB
inlawrev-27132	561	166	fiscal	fiscal	ADJ
inlawrev-27132	561	167	years.163	years.163	PROPN
inlawrev-27132	561	168	the	the	DET
inlawrev-27132	561	169	ga	ga	PROPN
inlawrev-27132	561	170	also	also	ADV
inlawrev-27132	561	171	amended	amend	VERB
inlawrev-27132	561	172	the	the	DET
inlawrev-27132	561	173	redevelopment	redevelopment	NOUN
inlawrev-27132	561	174	tax	tax	NOUN
inlawrev-27132	561	175	credit	credit	NOUN
inlawrev-27132	561	176	,	,	PUNCT
inlawrev-27132	561	177	providing	provide	VERB
inlawrev-27132	561	178	that	that	SCONJ
inlawrev-27132	561	179	an	an	DET
inlawrev-27132	561	180	eligible	eligible	ADJ
inlawrev-27132	561	181	taxpayer	taxpayer	NOUN
inlawrev-27132	561	182	can	can	AUX
inlawrev-27132	561	183	claim	claim	VERB
inlawrev-27132	561	184	the	the	DET
inlawrev-27132	561	185	credit	credit	NOUN
inlawrev-27132	561	186	from	from	ADP
inlawrev-27132	561	187	the	the	DET
inlawrev-27132	561	188	taxable	taxable	ADJ
inlawrev-27132	561	189	year	year	NOUN
inlawrev-27132	561	190	in	in	ADP
inlawrev-27132	561	191	which	which	PRON
inlawrev-27132	561	192	the	the	DET
inlawrev-27132	561	193	taxpayer	taxpayer	NOUN
inlawrev-27132	561	194	makes	make	VERB
inlawrev-27132	561	195	the	the	DET
inlawrev-27132	561	196	qualified	qualified	ADJ
inlawrev-27132	561	197	investment	investment	NOUN
inlawrev-27132	561	198	for	for	ADP
inlawrev-27132	561	199	the	the	DET
inlawrev-27132	561	200	year	year	NOUN
inlawrev-27132	561	201	for	for	ADP
inlawrev-27132	561	202	which	which	PRON
inlawrev-27132	561	203	the	the	DET
inlawrev-27132	561	204	indiana	indiana	PROPN
inlawrev-27132	561	205	economic	economic	PROPN
inlawrev-27132	561	206	development	development	PROPN
inlawrev-27132	561	207	corporation	corporation	PROPN
inlawrev-27132	561	208	credits	credit	VERB
inlawrev-27132	561	209	it.164	it.164	PRON
inlawrev-27132	561	210	the	the	DET
inlawrev-27132	561	211	ga	ga	PROPN
inlawrev-27132	561	212	also	also	ADV
inlawrev-27132	561	213	amended	amend	VERB
inlawrev-27132	561	214	the	the	DET
inlawrev-27132	561	215	tax	tax	NOUN
inlawrev-27132	561	216	credit	credit	NOUN
inlawrev-27132	561	217	for	for	ADP
inlawrev-27132	561	218	hoosier	hoosier	NOUN
inlawrev-27132	561	219	business	business	NOUN
inlawrev-27132	561	220	investment	investment	NOUN
inlawrev-27132	561	221	,	,	PUNCT
inlawrev-27132	561	222	providing	provide	VERB
inlawrev-27132	561	223	that	that	SCONJ
inlawrev-27132	561	224	the	the	DET
inlawrev-27132	561	225	indiana	indiana	PROPN
inlawrev-27132	561	226	economic	economic	PROPN
inlawrev-27132	561	227	development	development	PROPN
inlawrev-27132	561	228	corporation	corporation	NOUN
inlawrev-27132	561	229	(	(	PUNCT
inlawrev-27132	561	230	“	"	PUNCT
inlawrev-27132	561	231	iedc	iedc	PROPN
inlawrev-27132	561	232	”	"	PUNCT
inlawrev-27132	561	233	)	)	PUNCT
inlawrev-27132	561	234	may	may	AUX
inlawrev-27132	561	235	enter	enter	VERB
inlawrev-27132	561	236	into	into	ADP
inlawrev-27132	561	237	a	a	DET
inlawrev-27132	561	238	written	write	VERB
inlawrev-27132	561	239	agreement	agreement	NOUN
inlawrev-27132	561	240	with	with	ADP
inlawrev-27132	561	241	an	an	DET
inlawrev-27132	561	242	eligible	eligible	ADJ
inlawrev-27132	561	243	taxpayer	taxpayer	NOUN
inlawrev-27132	561	244	to	to	PART
inlawrev-27132	561	245	accelerate	accelerate	VERB
inlawrev-27132	561	246	to	to	ADP
inlawrev-27132	561	247	the	the	DET
inlawrev-27132	561	248	current	current	ADJ
inlawrev-27132	561	249	taxable	taxable	ADJ
inlawrev-27132	561	250	year	year	NOUN
inlawrev-27132	561	251	the	the	DET
inlawrev-27132	561	252	excess	excess	ADJ
inlawrev-27132	561	253	amount	amount	NOUN
inlawrev-27132	561	254	of	of	ADP
inlawrev-27132	561	255	the	the	DET
inlawrev-27132	561	256	tax	tax	NOUN
inlawrev-27132	561	257	credit	credit	NOUN
inlawrev-27132	561	258	that	that	PRON
inlawrev-27132	561	259	could	could	AUX
inlawrev-27132	561	260	otherwise	otherwise	ADV
inlawrev-27132	561	261	be	be	AUX
inlawrev-27132	561	262	carried	carry	VERB
inlawrev-27132	561	263	forward.165	forward.165	ADP
inlawrev-27132	561	264	this	this	DET
inlawrev-27132	561	265	credit	credit	NOUN
inlawrev-27132	561	266	does	do	AUX
inlawrev-27132	561	267	not	not	PART
inlawrev-27132	561	268	apply	apply	VERB
inlawrev-27132	561	269	to	to	AUX
inlawrev-27132	561	270	pass	pass	VERB
inlawrev-27132	561	271	-	-	PUNCT
inlawrev-27132	561	272	through	through	ADP
inlawrev-27132	561	273	entities.16	entities.16	PROPN
inlawrev-27132	561	274	6	6	NUM
inlawrev-27132	561	275	to	to	PART
inlawrev-27132	561	276	be	be	AUX
inlawrev-27132	561	277	eligible	eligible	ADJ
inlawrev-27132	561	278	for	for	ADP
inlawrev-27132	561	279	the	the	DET
inlawrev-27132	561	280	credit	credit	NOUN
inlawrev-27132	561	281	,	,	PUNCT
inlawrev-27132	561	282	the	the	DET
inlawrev-27132	561	283	taxpayer	taxpayer	NOUN
inlawrev-27132	561	284	must	must	AUX
inlawrev-27132	561	285	commit	commit	VERB
inlawrev-27132	561	286	to	to	ADP
inlawrev-27132	561	287	new	new	ADJ
inlawrev-27132	561	288	capital	capital	NOUN
inlawrev-27132	561	289	investment	investment	NOUN
inlawrev-27132	561	290	in	in	ADP
inlawrev-27132	561	291	indiana	indiana	PROPN
inlawrev-27132	561	292	of	of	ADP
inlawrev-27132	561	293	at	at	ADV
inlawrev-27132	561	294	least	least	ADV
inlawrev-27132	561	295	$	$	SYM
inlawrev-27132	561	296	250,000,000	250,000,000	NUM
inlawrev-27132	561	297	over	over	ADP
inlawrev-27132	561	298	a	a	DET
inlawrev-27132	561	299	five	five	NUM
inlawrev-27132	561	300	-	-	PUNCT
inlawrev-27132	561	301	year	year	NOUN
inlawrev-27132	561	302	period.167	period.167	ADV
inlawrev-27132	561	303	also	also	ADV
inlawrev-27132	561	304	,	,	PUNCT
inlawrev-27132	561	305	as	as	ADP
inlawrev-27132	561	306	part	part	NOUN
inlawrev-27132	561	307	of	of	ADP
inlawrev-27132	561	308	the	the	DET
inlawrev-27132	561	309	written	write	VERB
inlawrev-27132	561	310	agreement	agreement	NOUN
inlawrev-27132	561	311	entered	enter	VERB
inlawrev-27132	561	312	into	into	ADP
inlawrev-27132	561	313	with	with	ADP
inlawrev-27132	561	314	the	the	DET
inlawrev-27132	561	315	iedc	iedc	NOUN
inlawrev-27132	561	316	,	,	PUNCT
inlawrev-27132	561	317	the	the	DET
inlawrev-27132	561	318	taxpayer	taxpayer	NOUN
inlawrev-27132	561	319	must	must	AUX
inlawrev-27132	561	320	agree	agree	VERB
inlawrev-27132	561	321	not	not	PART
inlawrev-27132	561	322	to	to	PART
inlawrev-27132	561	323	claim	claim	VERB
inlawrev-27132	561	324	credits	credit	NOUN
inlawrev-27132	561	325	in	in	ADP
inlawrev-27132	561	326	excess	excess	NOUN
inlawrev-27132	561	327	of	of	ADP
inlawrev-27132	561	328	$	$	SYM
inlawrev-27132	561	329	170,000,000	170,000,000	NUM
inlawrev-27132	561	330	of	of	ADP
inlawrev-27132	561	331	the	the	DET
inlawrev-27132	561	332	total	total	ADJ
inlawrev-27132	561	333	qualified	qualified	ADJ
inlawrev-27132	561	334	investments	investment	NOUN
inlawrev-27132	561	335	it	it	PRON
inlawrev-27132	561	336	proposes	propose	VERB
inlawrev-27132	561	337	to	to	ADP
inlawrev-27132	561	338	make.168	make.168	NOUN
inlawrev-27132	561	339	if	if	SCONJ
inlawrev-27132	561	340	the	the	DET
inlawrev-27132	561	341	tax	tax	NOUN
inlawrev-27132	561	342	credit	credit	NOUN
inlawrev-27132	561	343	exceeds	exceed	VERB
inlawrev-27132	561	344	a	a	DET
inlawrev-27132	561	345	taxpayer	taxpayer	NOUN
inlawrev-27132	561	346	’s	’s	PART
inlawrev-27132	561	347	state	state	NOUN
inlawrev-27132	561	348	income	income	NOUN
inlawrev-27132	561	349	tax	tax	NOUN
inlawrev-27132	561	350	liability	liability	NOUN
inlawrev-27132	561	351	for	for	ADP
inlawrev-27132	561	352	the	the	DET
inlawrev-27132	561	353	taxable	taxable	ADJ
inlawrev-27132	561	354	year	year	NOUN
inlawrev-27132	561	355	,	,	PUNCT
inlawrev-27132	561	356	the	the	DET
inlawrev-27132	561	357	iedc	iedc	NOUN
inlawrev-27132	561	358	may	may	AUX
inlawrev-27132	561	359	permit	permit	VERB
inlawrev-27132	561	360	the	the	DET
inlawrev-27132	561	361	taxpayer	taxpayer	NOUN
inlawrev-27132	561	362	per	per	ADP
inlawrev-27132	561	363	written	write	VERB
inlawrev-27132	561	364	agreement	agreement	NOUN
inlawrev-27132	561	365	to	to	PART
inlawrev-27132	561	366	accelerate	accelerate	VERB
inlawrev-27132	561	367	to	to	ADP
inlawrev-27132	561	368	that	that	DET
inlawrev-27132	561	369	same	same	ADJ
inlawrev-27132	561	370	tax	tax	NOUN
inlawrev-27132	561	371	year	year	NOUN
inlawrev-27132	561	372	the	the	DET
inlawrev-27132	561	373	excess	excess	ADJ
inlawrev-27132	561	374	portion	portion	NOUN
inlawrev-27132	561	375	of	of	ADP
inlawrev-27132	561	376	the	the	DET
inlawrev-27132	561	377	tax	tax	NOUN
inlawrev-27132	561	378	credit	credit	NOUN
inlawrev-27132	561	379	that	that	PRON
inlawrev-27132	561	380	could	could	AUX
inlawrev-27132	561	381	otherwise	otherwise	ADV
inlawrev-27132	561	382	be	be	AUX
inlawrev-27132	561	383	carried	carry	VERB
inlawrev-27132	561	384	forward	forward	ADV
inlawrev-27132	561	385	to	to	ADP
inlawrev-27132	561	386	a	a	DET
inlawrev-27132	561	387	subsequent	subsequent	ADJ
inlawrev-27132	561	388	tax	tax	NOUN
inlawrev-27132	561	389	year	year	NOUN
inlawrev-27132	561	390	under	under	ADP
inlawrev-27132	561	391	subsection	subsection	NOUN
inlawrev-27132	561	392	(	(	PUNCT
inlawrev-27132	561	393	a	a	NOUN
inlawrev-27132	561	394	)	)	PUNCT
inlawrev-27132	561	395	of	of	ADP
inlawrev-27132	561	396	the	the	DET
inlawrev-27132	561	397	hoosier	hoosier	NOUN
inlawrev-27132	561	398	business	business	NOUN
inlawrev-27132	561	399	investment	investment	NOUN
inlawrev-27132	561	400	tax	tax	NOUN
inlawrev-27132	561	401	credit	credit	NOUN
inlawrev-27132	561	402	provision.169	provision.169	NOUN
inlawrev-27132	561	403	the	the	DET
inlawrev-27132	561	404	discounted	discount	VERB
inlawrev-27132	561	405	part	part	NOUN
inlawrev-27132	561	406	of	of	ADP
inlawrev-27132	561	407	the	the	DET
inlawrev-27132	561	408	excess	excess	ADJ
inlawrev-27132	561	409	tax	tax	NOUN
inlawrev-27132	561	410	credit	credit	NOUN
inlawrev-27132	561	411	accelerated	accelerate	VERB
inlawrev-27132	561	412	as	as	SCONJ
inlawrev-27132	561	413	determined	determine	VERB
inlawrev-27132	561	414	by	by	ADP
inlawrev-27132	561	415	iedc	iedc	NOUN
inlawrev-27132	561	416	may	may	AUX
inlawrev-27132	561	417	be	be	AUX
inlawrev-27132	561	418	remitted	remit	VERB
inlawrev-27132	561	419	to	to	ADP
inlawrev-27132	561	420	the	the	DET
inlawrev-27132	561	421	shareholders	shareholder	NOUN
inlawrev-27132	561	422	,	,	PUNCT
inlawrev-27132	561	423	members	member	NOUN
inlawrev-27132	561	424	,	,	PUNCT
inlawrev-27132	561	425	or	or	CCONJ
inlawrev-27132	561	426	partners	partner	NOUN
inlawrev-27132	561	427	of	of	ADP
inlawrev-27132	561	428	the	the	DET
inlawrev-27132	561	429	pass	pass	VERB
inlawrev-27132	561	430	-	-	PUNCT
inlawrev-27132	561	431	through	through	ADP
inlawrev-27132	561	432	entity	entity	NOUN
inlawrev-27132	561	433	as	as	SCONJ
inlawrev-27132	561	434	provided	provide	VERB
inlawrev-27132	561	435	in	in	ADP
inlawrev-27132	561	436	the	the	DET
inlawrev-27132	561	437	159	159	NUM
inlawrev-27132	561	438	.	.	PUNCT
inlawrev-27132	562	1	i	i	PRON
inlawrev-27132	562	2	d.	d.	PROPN
inlawrev-27132	562	3	§	§	PROPN
inlawrev-27132	562	4	91	91	NUM
inlawrev-27132	562	5	,	,	PUNCT
inlawrev-27132	562	6	2021	2021	NUM
inlawrev-27132	562	7	ind	ind	NOUN
inlawrev-27132	562	8	.	.	PUNCT
inlawrev-27132	563	1	acts	act	VERB
inlawrev-27132	563	2	at	at	ADP
inlawrev-27132	563	3	2109	2109	PROPN
inlawrev-27132	563	4	(	(	PUNCT
inlawrev-27132	563	5	codified	codify	VERB
inlawrev-27132	563	6	at	at	ADP
inlawrev-27132	563	7	ind	ind	PROPN
inlawrev-27132	563	8	.	.	PUNCT
inlawrev-27132	564	1	code	code	PROPN
inlawrev-27132	564	2	§	§	PROPN
inlawrev-27132	564	3	6	6	NUM
inlawrev-27132	564	4	-	-	SYM
inlawrev-27132	564	5	3.1	3.1	NUM
inlawrev-27132	564	6	-	-	PUNCT
inlawrev-27132	564	7	35.8	35.8	NUM
inlawrev-27132	564	8	-	-	PUNCT
inlawrev-27132	564	9	5(a	5(a	NUM
inlawrev-27132	564	10	)	)	PUNCT
inlawrev-27132	564	11	(	(	PUNCT
inlawrev-27132	564	12	2021	2021	NUM
inlawrev-27132	564	13	)	)	PUNCT
inlawrev-27132	564	14	)	)	PUNCT
inlawrev-27132	564	15	.	.	PUNCT
inlawrev-27132	565	1	160	160	NUM
inlawrev-27132	565	2	.	.	PUNCT
inlawrev-27132	566	1	i	i	PRON
inlawrev-27132	566	2	d.	d.	PROPN
inlawrev-27132	566	3	(	(	PUNCT
inlawrev-27132	566	4	codified	codify	VERB
inlawrev-27132	566	5	at	at	ADP
inlawrev-27132	566	6	ind	ind	PROPN
inlawrev-27132	566	7	.	.	PUNCT
inlawrev-27132	567	1	code	code	PROPN
inlawrev-27132	567	2	§	§	PROPN
inlawrev-27132	567	3	6	6	NUM
inlawrev-27132	567	4	-	-	SYM
inlawrev-27132	567	5	3.1	3.1	NUM
inlawrev-27132	567	6	-	-	PUNCT
inlawrev-27132	567	7	35.8	35.8	NUM
inlawrev-27132	567	8	-	-	PUNCT
inlawrev-27132	567	9	5(c	5(c	NUM
inlawrev-27132	567	10	)	)	PUNCT
inlawrev-27132	567	11	(	(	PUNCT
inlawrev-27132	567	12	2021	2021	NUM
inlawrev-27132	567	13	)	)	PUNCT
inlawrev-27132	567	14	)	)	PUNCT
inlawrev-27132	567	15	.	.	PUNCT
inlawrev-27132	568	1	161	161	NUM
inlawrev-27132	568	2	.	.	PUNCT
inlawrev-27132	569	1	i	i	PRON
inlawrev-27132	569	2	d.	d.	PROPN
inlawrev-27132	569	3	§	§	PROPN
inlawrev-27132	569	4	91	91	NUM
inlawrev-27132	569	5	,	,	PUNCT
inlawrev-27132	569	6	2021	2021	NUM
inlawrev-27132	569	7	ind	ind	NOUN
inlawrev-27132	569	8	.	.	PUNCT
inlawrev-27132	570	1	acts	act	VERB
inlawrev-27132	570	2	at	at	ADP
inlawrev-27132	570	3	2108	2108	NUM
inlawrev-27132	570	4	(	(	PUNCT
inlawrev-27132	570	5	codified	codify	VERB
inlawrev-27132	570	6	at	at	ADP
inlawrev-27132	570	7	ind	ind	PROPN
inlawrev-27132	570	8	.	.	PUNCT
inlawrev-27132	571	1	code	code	PROPN
inlawrev-27132	571	2	§	§	PROPN
inlawrev-27132	571	3	6	6	NUM
inlawrev-27132	571	4	-	-	SYM
inlawrev-27132	571	5	3.1	3.1	NUM
inlawrev-27132	571	6	-	-	PUNCT
inlawrev-27132	571	7	35.8	35.8	NUM
inlawrev-27132	571	8	-	-	PUNCT
inlawrev-27132	571	9	3(c	3(c	NUM
inlawrev-27132	571	10	)	)	PUNCT
inlawrev-27132	571	11	(	(	PUNCT
inlawrev-27132	571	12	2021	2021	NUM
inlawrev-27132	571	13	)	)	PUNCT
inlawrev-27132	571	14	)	)	PUNCT
inlawrev-27132	571	15	.	.	PUNCT
inlawrev-27132	572	1	162	162	NUM
inlawrev-27132	572	2	.	.	PUNCT
inlawrev-27132	573	1	i	i	PRON
inlawrev-27132	573	2	d.	d.	PROPN
inlawrev-27132	573	3	§	§	PROPN
inlawrev-27132	573	4	90	90	NUM
inlawrev-27132	573	5	,	,	PUNCT
inlawrev-27132	573	6	2021	2021	NUM
inlawrev-27132	573	7	ind	ind	NOUN
inlawrev-27132	573	8	.	.	PUNCT
inlawrev-27132	574	1	acts	act	VERB
inlawrev-27132	574	2	at	at	ADP
inlawrev-27132	574	3	2106	2106	NUM
inlawrev-27132	574	4	(	(	PUNCT
inlawrev-27132	574	5	codified	codify	VERB
inlawrev-27132	574	6	as	as	SCONJ
inlawrev-27132	574	7	amended	amend	VERB
inlawrev-27132	574	8	at	at	ADP
inlawrev-27132	574	9	ind	ind	PROPN
inlawrev-27132	574	10	.	.	PUNCT
inlawrev-27132	575	1	code	code	PROPN
inlawrev-27132	575	2	§	§	PROPN
inlawrev-27132	575	3	§	§	PROPN
inlawrev-27132	575	4	6	6	NUM
inlawrev-27132	575	5	-	-	SYM
inlawrev-27132	575	6	3.1	3.1	NUM
inlawrev-27132	575	7	-	-	PUNCT
inlawrev-27132	575	8	30.5	30.5	NUM
inlawrev-27132	575	9	-	-	PUNCT
inlawrev-27132	575	10	13(5	13(5	NUM
inlawrev-27132	575	11	)	)	PUNCT
inlawrev-27132	575	12	,	,	PUNCT
inlawrev-27132	575	13	(	(	PUNCT
inlawrev-27132	575	14	6	6	NUM
inlawrev-27132	575	15	)	)	PUNCT
inlawrev-27132	575	16	(	(	PUNCT
inlawrev-27132	575	17	2021	2021	NUM
inlawrev-27132	575	18	)	)	PUNCT
inlawrev-27132	575	19	)	)	PUNCT
inlawrev-27132	575	20	,	,	PUNCT
inlawrev-27132	575	21	effective	effective	ADJ
inlawrev-27132	575	22	july	july	PROPN
inlawrev-27132	575	23	1	1	NUM
inlawrev-27132	575	24	,	,	PUNCT
inlawrev-27132	575	25	2021	2021	NUM
inlawrev-27132	575	26	.	.	PUNCT
inlawrev-27132	576	1	163	163	NUM
inlawrev-27132	576	2	.	.	PUNCT
inlawrev-27132	577	1	i	i	PRON
inlawrev-27132	577	2	d.	d.	PROPN
inlawrev-27132	577	3	(	(	PUNCT
inlawrev-27132	577	4	codified	codify	VERB
inlawrev-27132	577	5	as	as	SCONJ
inlawrev-27132	577	6	amended	amend	VERB
inlawrev-27132	577	7	at	at	ADP
inlawrev-27132	577	8	ind	ind	PROPN
inlawrev-27132	577	9	.	.	PUNCT
inlawrev-27132	578	1	code	code	PROPN
inlawrev-27132	578	2	§	§	PROPN
inlawrev-27132	578	3	6	6	NUM
inlawrev-27132	578	4	-	-	SYM
inlawrev-27132	578	5	3.1	3.1	NUM
inlawrev-27132	578	6	-	-	PUNCT
inlawrev-27132	578	7	30.5	30.5	NUM
inlawrev-27132	578	8	-	-	PUNCT
inlawrev-27132	578	9	13(4	13(4	NUM
inlawrev-27132	578	10	)	)	PUNCT
inlawrev-27132	578	11	(	(	PUNCT
inlawrev-27132	578	12	2021	2021	NUM
inlawrev-27132	578	13	)	)	PUNCT
inlawrev-27132	578	14	)	)	PUNCT
inlawrev-27132	578	15	.	.	PUNCT
inlawrev-27132	579	1	164	164	NUM
inlawrev-27132	579	2	.	.	PUNCT
inlawrev-27132	579	3	act	act	NOUN
inlawrev-27132	579	4	of	of	ADP
inlawrev-27132	579	5	apr	apr	PROPN
inlawrev-27132	579	6	.	.	PROPN
inlawrev-27132	579	7	29	29	NUM
inlawrev-27132	579	8	,	,	PUNCT
inlawrev-27132	579	9	2021	2021	NUM
inlawrev-27132	579	10	,	,	PUNCT
inlawrev-27132	579	11	pub	pub	NOUN
inlawrev-27132	579	12	.	.	PUNCT
inlawrev-27132	580	1	l.	l.	PROPN
inlawrev-27132	580	2	no	no	INTJ
inlawrev-27132	580	3	.	.	PROPN
inlawrev-27132	581	1	159	159	NUM
inlawrev-27132	581	2	-	-	SYM
inlawrev-27132	581	3	2021	2021	NUM
inlawrev-27132	581	4	,	,	PUNCT
inlawrev-27132	581	5	§	§	PROPN
inlawrev-27132	581	6	19	19	NUM
inlawrev-27132	581	7	,	,	PUNCT
inlawrev-27132	581	8	2021	2021	NUM
inlawrev-27132	581	9	ind	ind	NOUN
inlawrev-27132	581	10	.	.	PUNCT
inlawrev-27132	582	1	acts	act	VERB
inlawrev-27132	582	2	1630	1630	NUM
inlawrev-27132	582	3	,	,	PUNCT
inlawrev-27132	582	4	1695	1695	NUM
inlawrev-27132	582	5	(	(	PUNCT
inlawrev-27132	582	6	codified	codify	VERB
inlawrev-27132	582	7	as	as	SCONJ
inlawrev-27132	582	8	amended	amend	VERB
inlawrev-27132	582	9	at	at	ADP
inlawrev-27132	582	10	ind	ind	PROPN
inlawrev-27132	582	11	.	.	PUNCT
inlawrev-27132	583	1	code	code	PROPN
inlawrev-27132	583	2	§	§	PROPN
inlawrev-27132	583	3	6	6	NUM
inlawrev-27132	583	4	-	-	SYM
inlawrev-27132	583	5	3.1	3.1	NUM
inlawrev-27132	583	6	-	-	PUNCT
inlawrev-27132	583	7	34	34	NUM
inlawrev-27132	583	8	-	-	PUNCT
inlawrev-27132	583	9	11(b)(1	11(b)(1	NUM
inlawrev-27132	583	10	)	)	PUNCT
inlawrev-27132	583	11	(	(	PUNCT
inlawrev-27132	583	12	2021	2021	NUM
inlawrev-27132	583	13	)	)	PUNCT
inlawrev-27132	583	14	)	)	PUNCT
inlawrev-27132	583	15	,	,	PUNCT
inlawrev-27132	583	16	retroactively	retroactively	ADV
inlawrev-27132	583	17	effective	effective	ADJ
inlawrev-27132	583	18	to	to	ADP
inlawrev-27132	583	19	january	january	PROPN
inlawrev-27132	583	20	1	1	NUM
inlawrev-27132	583	21	,	,	PUNCT
inlawrev-27132	583	22	2021	2021	NUM
inlawrev-27132	583	23	.	.	PUNCT
inlawrev-27132	584	1	165	165	NUM
inlawrev-27132	584	2	.	.	PUNCT
inlawrev-27132	584	3	act	act	NOUN
inlawrev-27132	584	4	of	of	ADP
inlawrev-27132	584	5	apr	apr	PROPN
inlawrev-27132	584	6	.	.	PROPN
inlawrev-27132	584	7	29	29	NUM
inlawrev-27132	584	8	,	,	PUNCT
inlawrev-27132	584	9	2021	2021	NUM
inlawrev-27132	584	10	,	,	PUNCT
inlawrev-27132	584	11	pub	pub	NOUN
inlawrev-27132	584	12	.	.	PUNCT
inlawrev-27132	585	1	l.	l.	PROPN
inlawrev-27132	585	2	no	no	INTJ
inlawrev-27132	585	3	.	.	PROPN
inlawrev-27132	586	1	165	165	NUM
inlawrev-27132	586	2	-	-	SYM
inlawrev-27132	586	3	2021	2021	NUM
inlawrev-27132	586	4	,	,	PUNCT
inlawrev-27132	586	5	§	§	PROPN
inlawrev-27132	586	6	88	88	NUM
inlawrev-27132	586	7	,	,	PUNCT
inlawrev-27132	586	8	2021	2021	NUM
inlawrev-27132	586	9	ind	ind	NOUN
inlawrev-27132	586	10	.	.	PUNCT
inlawrev-27132	587	1	acts	act	VERB
inlawrev-27132	587	2	1788	1788	NUM
inlawrev-27132	587	3	,	,	PUNCT
inlawrev-27132	587	4	2102	2102	NUM
inlawrev-27132	587	5	(	(	PUNCT
inlawrev-27132	587	6	codified	codify	VERB
inlawrev-27132	587	7	as	as	SCONJ
inlawrev-27132	587	8	amended	amend	VERB
inlawrev-27132	587	9	at	at	ADP
inlawrev-27132	587	10	ind	ind	PROPN
inlawrev-27132	587	11	.	.	PUNCT
inlawrev-27132	588	1	code	code	PROPN
inlawrev-27132	588	2	§	§	PROPN
inlawrev-27132	588	3	6	6	NUM
inlawrev-27132	588	4	-	-	SYM
inlawrev-27132	588	5	3.1	3.1	NUM
inlawrev-27132	588	6	-	-	PUNCT
inlawrev-27132	588	7	26	26	NUM
inlawrev-27132	588	8	-	-	PUNCT
inlawrev-27132	588	9	15(g)(3	15(g)(3	NUM
inlawrev-27132	588	10	)	)	PUNCT
inlawrev-27132	588	11	(	(	PUNCT
inlawrev-27132	588	12	2021	2021	NUM
inlawrev-27132	588	13	)	)	PUNCT
inlawrev-27132	588	14	)	)	PUNCT
inlawrev-27132	588	15	,	,	PUNCT
inlawrev-27132	588	16	effective	effective	ADJ
inlawrev-27132	588	17	upon	upon	SCONJ
inlawrev-27132	588	18	passage	passage	NOUN
inlawrev-27132	588	19	.	.	PUNCT
inlawrev-27132	589	1	166	166	NUM
inlawrev-27132	589	2	.	.	PUNCT
inlawrev-27132	590	1	i	i	PRON
inlawrev-27132	590	2	d.	d.	PROPN
inlawrev-27132	590	3	(	(	PUNCT
inlawrev-27132	590	4	codified	codify	VERB
inlawrev-27132	590	5	as	as	SCONJ
inlawrev-27132	590	6	amended	amend	VERB
inlawrev-27132	590	7	at	at	ADP
inlawrev-27132	590	8	ind	ind	PROPN
inlawrev-27132	590	9	.	.	PUNCT
inlawrev-27132	591	1	code	code	PROPN
inlawrev-27132	591	2	§	§	PROPN
inlawrev-27132	591	3	6	6	NUM
inlawrev-27132	591	4	-	-	SYM
inlawrev-27132	591	5	3.1	3.1	NUM
inlawrev-27132	591	6	-	-	PUNCT
inlawrev-27132	591	7	26	26	NUM
inlawrev-27132	591	8	-	-	PUNCT
inlawrev-27132	591	9	15(g)(1	15(g)(1	NUM
inlawrev-27132	591	10	)	)	PUNCT
inlawrev-27132	591	11	(	(	PUNCT
inlawrev-27132	591	12	2021	2021	NUM
inlawrev-27132	591	13	)	)	PUNCT
inlawrev-27132	591	14	)	)	PUNCT
inlawrev-27132	591	15	.	.	PUNCT
inlawrev-27132	592	1	167	167	NUM
inlawrev-27132	592	2	.	.	PUNCT
inlawrev-27132	593	1	i	i	PRON
inlawrev-27132	593	2	d.	d.	PROPN
inlawrev-27132	593	3	(	(	PUNCT
inlawrev-27132	593	4	codified	codify	VERB
inlawrev-27132	593	5	as	as	SCONJ
inlawrev-27132	593	6	amended	amend	VERB
inlawrev-27132	593	7	at	at	ADP
inlawrev-27132	593	8	ind	ind	PROPN
inlawrev-27132	593	9	.	.	PUNCT
inlawrev-27132	594	1	code	code	PROPN
inlawrev-27132	594	2	§	§	PROPN
inlawrev-27132	594	3	6	6	NUM
inlawrev-27132	594	4	-	-	SYM
inlawrev-27132	594	5	3.1	3.1	NUM
inlawrev-27132	594	6	-	-	PUNCT
inlawrev-27132	594	7	26	26	NUM
inlawrev-27132	594	8	-	-	PUNCT
inlawrev-27132	594	9	15(g)(2	15(g)(2	NUM
inlawrev-27132	594	10	)	)	PUNCT
inlawrev-27132	594	11	(	(	PUNCT
inlawrev-27132	594	12	2021	2021	NUM
inlawrev-27132	594	13	)	)	PUNCT
inlawrev-27132	594	14	)	)	PUNCT
inlawrev-27132	594	15	.	.	PUNCT
inlawrev-27132	595	1	168	168	NUM
inlawrev-27132	595	2	.	.	PUNCT
inlawrev-27132	596	1	i	i	PRON
inlawrev-27132	596	2	d.	d.	PROPN
inlawrev-27132	596	3	(	(	PUNCT
inlawrev-27132	596	4	codified	codify	VERB
inlawrev-27132	596	5	as	as	SCONJ
inlawrev-27132	596	6	amended	amend	VERB
inlawrev-27132	596	7	at	at	ADP
inlawrev-27132	596	8	ind	ind	PROPN
inlawrev-27132	596	9	.	.	PUNCT
inlawrev-27132	597	1	code	code	PROPN
inlawrev-27132	597	2	§	§	PROPN
inlawrev-27132	597	3	6	6	NUM
inlawrev-27132	597	4	-	-	SYM
inlawrev-27132	597	5	3.1	3.1	NUM
inlawrev-27132	597	6	-	-	PUNCT
inlawrev-27132	597	7	26	26	NUM
inlawrev-27132	597	8	-	-	PUNCT
inlawrev-27132	597	9	15(g)(3	15(g)(3	NUM
inlawrev-27132	597	10	)	)	PUNCT
inlawrev-27132	597	11	(	(	PUNCT
inlawrev-27132	597	12	2021	2021	NUM
inlawrev-27132	597	13	)	)	PUNCT
inlawrev-27132	597	14	)	)	PUNCT
inlawrev-27132	597	15	.	.	PUNCT
inlawrev-27132	598	1	169	169	NUM
inlawrev-27132	598	2	.	.	PUNCT
inlawrev-27132	599	1	i	i	PRON
inlawrev-27132	599	2	d.	d.	PROPN
inlawrev-27132	599	3	;	;	PUNCT
inlawrev-27132	599	4	see	see	VERB
inlawrev-27132	599	5	also	also	ADV
inlawrev-27132	599	6	ind	ind	PROPN
inlawrev-27132	599	7	.	.	PUNCT
inlawrev-27132	600	1	code	code	PROPN
inlawrev-27132	600	2	§	§	PROPN
inlawrev-27132	600	3	6	6	NUM
inlawrev-27132	600	4	-	-	SYM
inlawrev-27132	600	5	3.1	3.1	NUM
inlawrev-27132	600	6	-	-	PUNCT
inlawrev-27132	600	7	26	26	NUM
inlawrev-27132	600	8	-	-	PUNCT
inlawrev-27132	600	9	15(a	15(a	NUM
inlawrev-27132	600	10	)	)	PUNCT
inlawrev-27132	600	11	(	(	PUNCT
inlawrev-27132	600	12	2021	2021	NUM
inlawrev-27132	600	13	)	)	PUNCT
inlawrev-27132	600	14	.	.	PUNCT
inlawrev-27132	601	1	686	686	NUM
inlawrev-27132	601	2	indiana	indiana	PROPN
inlawrev-27132	601	3	law	law	PROPN
inlawrev-27132	601	4	review	review	NOUN
inlawrev-27132	601	5	[	[	X
inlawrev-27132	601	6	vol	vol	NOUN
inlawrev-27132	601	7	.	.	PUNCT
inlawrev-27132	601	8	55:669	55:669	NUM
inlawrev-27132	601	9	written	write	VERB
inlawrev-27132	601	10	agreement.170	agreement.170	ADP
inlawrev-27132	601	11	the	the	DET
inlawrev-27132	601	12	hoosier	hoosier	PROPN
inlawrev-27132	601	13	business	business	PROPN
inlawrev-27132	601	14	investment	investment	NOUN
inlawrev-27132	601	15	tax	tax	NOUN
inlawrev-27132	601	16	credit	credit	NOUN
inlawrev-27132	601	17	’s	’s	PART
inlawrev-27132	601	18	eligibility	eligibility	NOUN
inlawrev-27132	601	19	for	for	ADP
inlawrev-27132	601	20	pass	pass	VERB
inlawrev-27132	601	21	-	-	PUNCT
inlawrev-27132	601	22	through	through	ADP
inlawrev-27132	601	23	entities	entity	NOUN
inlawrev-27132	601	24	expires	expire	VERB
inlawrev-27132	601	25	december	december	PROPN
inlawrev-27132	601	26	31	31	NUM
inlawrev-27132	601	27	,	,	PUNCT
inlawrev-27132	601	28	2031.171	2031.171	NUM
inlawrev-27132	601	29	the	the	DET
inlawrev-27132	601	30	ga	ga	PROPN
inlawrev-27132	601	31	amended	amend	VERB
inlawrev-27132	601	32	the	the	DET
inlawrev-27132	601	33	tax	tax	NOUN
inlawrev-27132	601	34	credit	credit	NOUN
inlawrev-27132	601	35	for	for	ADP
inlawrev-27132	601	36	venture	venture	NOUN
inlawrev-27132	601	37	capital	capital	NOUN
inlawrev-27132	601	38	investment	investment	NOUN
inlawrev-27132	601	39	,	,	PUNCT
inlawrev-27132	601	40	providing	provide	VERB
inlawrev-27132	601	41	that	that	SCONJ
inlawrev-27132	601	42	,	,	PUNCT
inlawrev-27132	601	43	for	for	ADP
inlawrev-27132	601	44	a	a	DET
inlawrev-27132	601	45	calendar	calendar	NOUN
inlawrev-27132	601	46	year	year	NOUN
inlawrev-27132	601	47	beginning	begin	VERB
inlawrev-27132	601	48	after	after	ADP
inlawrev-27132	601	49	december	december	PROPN
inlawrev-27132	601	50	31	31	NUM
inlawrev-27132	601	51	,	,	PUNCT
inlawrev-27132	601	52	2021	2021	NUM
inlawrev-27132	601	53	,	,	PUNCT
inlawrev-27132	601	54	the	the	DET
inlawrev-27132	601	55	maximum	maximum	ADJ
inlawrev-27132	601	56	amount	amount	NOUN
inlawrev-27132	601	57	of	of	ADP
inlawrev-27132	601	58	these	these	DET
inlawrev-27132	601	59	credits	credit	NOUN
inlawrev-27132	601	60	available	available	ADJ
inlawrev-27132	601	61	to	to	ADP
inlawrev-27132	601	62	a	a	DET
inlawrev-27132	601	63	qualified	qualified	ADJ
inlawrev-27132	601	64	indiana	indiana	PROPN
inlawrev-27132	601	65	business	business	NOUN
inlawrev-27132	601	66	equals	equal	VERB
inlawrev-27132	601	67	the	the	DET
inlawrev-27132	601	68	lesser	less	ADJ
inlawrev-27132	601	69	of	of	ADP
inlawrev-27132	601	70	two	two	NUM
inlawrev-27132	601	71	amounts	amount	NOUN
inlawrev-27132	601	72	:	:	PUNCT
inlawrev-27132	601	73	25	25	NUM
inlawrev-27132	601	74	%	%	NOUN
inlawrev-27132	601	75	of	of	ADP
inlawrev-27132	601	76	the	the	DET
inlawrev-27132	601	77	total	total	ADJ
inlawrev-27132	601	78	investment	investment	NOUN
inlawrev-27132	601	79	capital	capital	NOUN
inlawrev-27132	601	80	provided	provide	VERB
inlawrev-27132	601	81	the	the	DET
inlawrev-27132	601	82	business	business	NOUN
inlawrev-27132	601	83	in	in	ADP
inlawrev-27132	601	84	the	the	DET
inlawrev-27132	601	85	calendar	calendar	NOUN
inlawrev-27132	601	86	year	year	NOUN
inlawrev-27132	601	87	or	or	CCONJ
inlawrev-27132	601	88	$	$	SYM
inlawrev-27132	601	89	1,000,000.172	1,000,000.172	NUM
inlawrev-27132	601	90	businesses	business	NOUN
inlawrev-27132	601	91	owned	own	VERB
inlawrev-27132	601	92	by	by	ADP
inlawrev-27132	601	93	women	woman	NOUN
inlawrev-27132	601	94	or	or	CCONJ
inlawrev-27132	601	95	members	member	NOUN
inlawrev-27132	601	96	of	of	ADP
inlawrev-27132	601	97	a	a	DET
inlawrev-27132	601	98	minority	minority	NOUN
inlawrev-27132	601	99	are	be	AUX
inlawrev-27132	601	100	treated	treat	VERB
inlawrev-27132	601	101	differently	differently	ADV
inlawrev-27132	601	102	.	.	PUNCT
inlawrev-27132	602	1	for	for	ADP
inlawrev-27132	602	2	them	they	PRON
inlawrev-27132	602	3	,	,	PUNCT
inlawrev-27132	602	4	in	in	ADP
inlawrev-27132	602	5	any	any	DET
inlawrev-27132	602	6	calendar	calendar	NOUN
inlawrev-27132	602	7	year	year	NOUN
inlawrev-27132	602	8	beginning	begin	VERB
inlawrev-27132	602	9	after	after	ADP
inlawrev-27132	602	10	december	december	PROPN
inlawrev-27132	602	11	31	31	NUM
inlawrev-27132	602	12	,	,	PUNCT
inlawrev-27132	602	13	2021	2021	NUM
inlawrev-27132	602	14	,	,	PUNCT
inlawrev-27132	602	15	the	the	DET
inlawrev-27132	602	16	maximum	maximum	ADJ
inlawrev-27132	602	17	amount	amount	NOUN
inlawrev-27132	602	18	of	of	ADP
inlawrev-27132	602	19	venture	venture	NOUN
inlawrev-27132	602	20	capital	capital	NOUN
inlawrev-27132	602	21	investment	investment	NOUN
inlawrev-27132	602	22	tax	tax	NOUN
inlawrev-27132	602	23	credit	credit	NOUN
inlawrev-27132	602	24	available	available	ADJ
inlawrev-27132	602	25	equals	equal	VERB
inlawrev-27132	602	26	the	the	DET
inlawrev-27132	602	27	lesser	less	ADJ
inlawrev-27132	602	28	of	of	ADP
inlawrev-27132	602	29	these	these	DET
inlawrev-27132	602	30	two	two	NUM
inlawrev-27132	602	31	amounts	amount	NOUN
inlawrev-27132	602	32	:	:	PUNCT
inlawrev-27132	602	33	30	30	NUM
inlawrev-27132	602	34	%	%	NOUN
inlawrev-27132	602	35	of	of	ADP
inlawrev-27132	602	36	the	the	DET
inlawrev-27132	602	37	total	total	ADJ
inlawrev-27132	602	38	amount	amount	NOUN
inlawrev-27132	602	39	of	of	ADP
inlawrev-27132	602	40	qualified	qualified	ADJ
inlawrev-27132	602	41	investment	investment	NOUN
inlawrev-27132	602	42	capital	capital	NOUN
inlawrev-27132	602	43	provided	provide	VERB
inlawrev-27132	602	44	to	to	ADP
inlawrev-27132	602	45	the	the	DET
inlawrev-27132	602	46	business	business	NOUN
inlawrev-27132	602	47	in	in	ADP
inlawrev-27132	602	48	the	the	DET
inlawrev-27132	602	49	calendar	calendar	NOUN
inlawrev-27132	602	50	year	year	NOUN
inlawrev-27132	602	51	or	or	CCONJ
inlawrev-27132	602	52	$	$	SYM
inlawrev-27132	602	53	1,500,000.173	1,500,000.173	NOUN
inlawrev-27132	602	54	the	the	DET
inlawrev-27132	602	55	ga	ga	PROPN
inlawrev-27132	602	56	also	also	ADV
inlawrev-27132	602	57	defined	define	VERB
inlawrev-27132	602	58	a	a	DET
inlawrev-27132	602	59	business	business	NOUN
inlawrev-27132	602	60	’s	’s	PART
inlawrev-27132	602	61	“	"	PUNCT
inlawrev-27132	602	62	substantial	substantial	ADJ
inlawrev-27132	602	63	presence	presence	NOUN
inlawrev-27132	602	64	”	"	PUNCT
inlawrev-27132	602	65	in	in	ADP
inlawrev-27132	602	66	the	the	DET
inlawrev-27132	602	67	state	state	NOUN
inlawrev-27132	602	68	for	for	ADP
inlawrev-27132	602	69	purposes	purpose	NOUN
inlawrev-27132	602	70	of	of	ADP
inlawrev-27132	602	71	claiming	claim	VERB
inlawrev-27132	602	72	the	the	DET
inlawrev-27132	602	73	tax	tax	NOUN
inlawrev-27132	602	74	credit	credit	NOUN
inlawrev-27132	602	75	for	for	ADP
inlawrev-27132	602	76	venture	venture	NOUN
inlawrev-27132	602	77	capital	capital	NOUN
inlawrev-27132	602	78	investment.174	investment.174	PROPN
inlawrev-27132	602	79	it	it	PRON
inlawrev-27132	602	80	provided	provide	VERB
inlawrev-27132	602	81	that	that	SCONJ
inlawrev-27132	602	82	“	"	PUNCT
inlawrev-27132	602	83	substantial	substantial	ADJ
inlawrev-27132	602	84	presence	presence	NOUN
inlawrev-27132	602	85	”	"	PUNCT
inlawrev-27132	602	86	means	mean	VERB
inlawrev-27132	602	87	maintaining	maintain	VERB
inlawrev-27132	602	88	a	a	DET
inlawrev-27132	602	89	company	company	NOUN
inlawrev-27132	602	90	headquarters	headquarters	NOUN
inlawrev-27132	602	91	in	in	ADP
inlawrev-27132	602	92	indiana	indiana	PROPN
inlawrev-27132	602	93	or	or	CCONJ
inlawrev-27132	602	94	maintaining	maintain	VERB
inlawrev-27132	602	95	at	at	ADV
inlawrev-27132	602	96	least	least	ADV
inlawrev-27132	602	97	75	75	NUM
inlawrev-27132	602	98	%	%	NOUN
inlawrev-27132	602	99	of	of	ADP
inlawrev-27132	602	100	a	a	DET
inlawrev-27132	602	101	company	company	NOUN
inlawrev-27132	602	102	’s	’s	PART
inlawrev-27132	602	103	total	total	ADJ
inlawrev-27132	602	104	payroll	payroll	NOUN
inlawrev-27132	602	105	in	in	ADP
inlawrev-27132	602	106	indiana.175	indiana.175	PROPN
inlawrev-27132	602	107	a	a	DET
inlawrev-27132	602	108	company	company	NOUN
inlawrev-27132	602	109	that	that	PRON
inlawrev-27132	602	110	receives	receive	VERB
inlawrev-27132	602	111	investment	investment	NOUN
inlawrev-27132	602	112	capital	capital	NOUN
inlawrev-27132	602	113	from	from	ADP
inlawrev-27132	602	114	a	a	DET
inlawrev-27132	602	115	qualified	qualified	ADJ
inlawrev-27132	602	116	indiana	indiana	PROPN
inlawrev-27132	602	117	investment	investment	PROPN
inlawrev-27132	602	118	fund	fund	PROPN
inlawrev-27132	602	119	satisfies	satisfy	VERB
inlawrev-27132	602	120	indiana	indiana	PROPN
inlawrev-27132	602	121	’s	’s	PART
inlawrev-27132	602	122	substantial	substantial	ADJ
inlawrev-27132	602	123	presence	presence	NOUN
inlawrev-27132	602	124	requirement	requirement	NOUN
inlawrev-27132	602	125	if	if	SCONJ
inlawrev-27132	602	126	,	,	PUNCT
inlawrev-27132	602	127	within	within	ADP
inlawrev-27132	602	128	a	a	DET
inlawrev-27132	602	129	year	year	NOUN
inlawrev-27132	602	130	of	of	ADP
inlawrev-27132	602	131	receiving	receive	VERB
inlawrev-27132	602	132	the	the	DET
inlawrev-27132	602	133	capital	capital	NOUN
inlawrev-27132	602	134	,	,	PUNCT
inlawrev-27132	602	135	the	the	DET
inlawrev-27132	602	136	company	company	NOUN
inlawrev-27132	602	137	commits	commit	VERB
inlawrev-27132	602	138	to	to	ADP
inlawrev-27132	602	139	relocating	relocate	VERB
inlawrev-27132	602	140	to	to	ADP
inlawrev-27132	602	141	indiana	indiana	PROPN
inlawrev-27132	602	142	either	either	CCONJ
inlawrev-27132	602	143	its	its	PRON
inlawrev-27132	602	144	headquarters	headquarters	NOUN
inlawrev-27132	602	145	or	or	CCONJ
inlawrev-27132	602	146	75	75	NUM
inlawrev-27132	602	147	%	%	NOUN
inlawrev-27132	602	148	of	of	ADP
inlawrev-27132	602	149	its	its	PRON
inlawrev-27132	602	150	total	total	ADJ
inlawrev-27132	602	151	payroll.176	payroll.176	NOUN
inlawrev-27132	602	152	a	a	DET
inlawrev-27132	602	153	taxpayer	taxpayer	NOUN
inlawrev-27132	602	154	making	make	VERB
inlawrev-27132	602	155	an	an	DET
inlawrev-27132	602	156	investment	investment	NOUN
inlawrev-27132	602	157	in	in	ADP
inlawrev-27132	602	158	an	an	DET
inlawrev-27132	602	159	indiana	indiana	PROPN
inlawrev-27132	602	160	investment	investment	NOUN
inlawrev-27132	602	161	fund	fund	NOUN
inlawrev-27132	602	162	can	can	AUX
inlawrev-27132	602	163	not	not	PART
inlawrev-27132	602	164	claim	claim	VERB
inlawrev-27132	602	165	the	the	DET
inlawrev-27132	602	166	tax	tax	NOUN
inlawrev-27132	602	167	credit	credit	NOUN
inlawrev-27132	602	168	before	before	ADP
inlawrev-27132	602	169	july	july	PROPN
inlawrev-27132	602	170	1	1	NUM
inlawrev-27132	602	171	,	,	PUNCT
inlawrev-27132	602	172	2023.177	2023.177	NUM
inlawrev-27132	602	173	the	the	DET
inlawrev-27132	602	174	ga	ga	PROPN
inlawrev-27132	602	175	also	also	ADV
inlawrev-27132	602	176	limited	limit	VERB
inlawrev-27132	602	177	the	the	DET
inlawrev-27132	602	178	total	total	ADJ
inlawrev-27132	602	179	amount	amount	NOUN
inlawrev-27132	602	180	of	of	ADP
inlawrev-27132	602	181	tax	tax	NOUN
inlawrev-27132	602	182	credits	credit	NOUN
inlawrev-27132	602	183	for	for	ADP
inlawrev-27132	602	184	venture	venture	NOUN
inlawrev-27132	602	185	capital	capital	NOUN
inlawrev-27132	602	186	investment	investment	NOUN
inlawrev-27132	602	187	the	the	DET
inlawrev-27132	602	188	iedc	iedc	NOUN
inlawrev-27132	602	189	can	can	AUX
inlawrev-27132	602	190	authorize	authorize	VERB
inlawrev-27132	602	191	in	in	ADP
inlawrev-27132	602	192	a	a	DET
inlawrev-27132	602	193	calendar	calendar	NOUN
inlawrev-27132	602	194	year	year	NOUN
inlawrev-27132	602	195	.	.	PUNCT
inlawrev-27132	603	1	after	after	ADP
inlawrev-27132	603	2	december	december	PROPN
inlawrev-27132	603	3	31	31	NUM
inlawrev-27132	603	4	,	,	PUNCT
inlawrev-27132	603	5	2021	2021	NUM
inlawrev-27132	603	6	,	,	PUNCT
inlawrev-27132	603	7	the	the	DET
inlawrev-27132	603	8	ga	ga	NOUN
inlawrev-27132	603	9	capped	cap	VERB
inlawrev-27132	603	10	the	the	DET
inlawrev-27132	603	11	total	total	ADJ
inlawrev-27132	603	12	amount	amount	NOUN
inlawrev-27132	603	13	of	of	ADP
inlawrev-27132	603	14	these	these	DET
inlawrev-27132	603	15	tax	tax	NOUN
inlawrev-27132	603	16	credits	credit	NOUN
inlawrev-27132	603	17	at	at	ADP
inlawrev-27132	603	18	$	$	SYM
inlawrev-27132	603	19	20	20	NUM
inlawrev-27132	603	20	million	million	NUM
inlawrev-27132	603	21	,	,	PUNCT
inlawrev-27132	603	22	provided	provide	VERB
inlawrev-27132	603	23	that	that	SCONJ
inlawrev-27132	603	24	not	not	PART
inlawrev-27132	603	25	more	more	ADJ
inlawrev-27132	603	26	than	than	ADP
inlawrev-27132	603	27	$	$	SYM
inlawrev-27132	603	28	7.5	7.5	NUM
inlawrev-27132	603	29	million	million	NUM
inlawrev-27132	603	30	may	may	AUX
inlawrev-27132	603	31	be	be	AUX
inlawrev-27132	603	32	awarded	award	VERB
inlawrev-27132	603	33	for	for	ADP
inlawrev-27132	603	34	a	a	DET
inlawrev-27132	603	35	proposed	propose	VERB
inlawrev-27132	603	36	investment	investment	NOUN
inlawrev-27132	603	37	in	in	ADP
inlawrev-27132	603	38	an	an	DET
inlawrev-27132	603	39	indiana	indiana	PROPN
inlawrev-27132	603	40	investment	investment	NOUN
inlawrev-27132	603	41	fund.178	fund.178	NOUN
inlawrev-27132	603	42	prior	prior	ADV
inlawrev-27132	603	43	to	to	ADP
inlawrev-27132	603	44	january	january	PROPN
inlawrev-27132	603	45	1	1	NUM
inlawrev-27132	603	46	,	,	PUNCT
inlawrev-27132	603	47	2021	2021	NUM
inlawrev-27132	603	48	,	,	PUNCT
inlawrev-27132	603	49	the	the	DET
inlawrev-27132	603	50	total	total	ADJ
inlawrev-27132	603	51	amount	amount	NOUN
inlawrev-27132	603	52	of	of	ADP
inlawrev-27132	603	53	venture	venture	NOUN
inlawrev-27132	603	54	capital	capital	NOUN
inlawrev-27132	603	55	investment	investment	NOUN
inlawrev-27132	603	56	tax	tax	NOUN
inlawrev-27132	603	57	credits	credit	NOUN
inlawrev-27132	603	58	that	that	PRON
inlawrev-27132	603	59	the	the	DET
inlawrev-27132	603	60	iedc	iedc	PROPN
inlawrev-27132	603	61	may	may	AUX
inlawrev-27132	603	62	award	award	VERB
inlawrev-27132	603	63	in	in	ADP
inlawrev-27132	603	64	a	a	DET
inlawrev-27132	603	65	calendar	calendar	NOUN
inlawrev-27132	603	66	year	year	NOUN
inlawrev-27132	603	67	remains	remain	VERB
inlawrev-27132	603	68	$	$	SYM
inlawrev-27132	603	69	12.5	12.5	NUM
inlawrev-27132	603	70	million.179	million.179	NOUN
inlawrev-27132	603	71	the	the	DET
inlawrev-27132	603	72	ga	ga	PROPN
inlawrev-27132	603	73	increased	increase	VERB
inlawrev-27132	603	74	indiana	indiana	PROPN
inlawrev-27132	603	75	’s	’s	PART
inlawrev-27132	603	76	earned	earn	VERB
inlawrev-27132	603	77	income	income	NOUN
inlawrev-27132	603	78	tax	tax	NOUN
inlawrev-27132	603	79	credit	credit	NOUN
inlawrev-27132	603	80	to	to	ADP
inlawrev-27132	603	81	an	an	DET
inlawrev-27132	603	82	amount	amount	NOUN
inlawrev-27132	603	83	equal	equal	ADJ
inlawrev-27132	603	84	to	to	ADP
inlawrev-27132	603	85	10	10	NUM
inlawrev-27132	603	86	%	%	NOUN
inlawrev-27132	603	87	of	of	ADP
inlawrev-27132	603	88	the	the	DET
inlawrev-27132	603	89	indiana	indiana	NOUN
inlawrev-27132	603	90	-	-	PUNCT
inlawrev-27132	603	91	modified	modify	VERB
inlawrev-27132	603	92	federal	federal	ADJ
inlawrev-27132	603	93	earned	earn	VERB
inlawrev-27132	603	94	income	income	NOUN
inlawrev-27132	603	95	tax	tax	NOUN
inlawrev-27132	603	96	credit	credit	NOUN
inlawrev-27132	603	97	an	an	DET
inlawrev-27132	603	98	individual	individual	NOUN
inlawrev-27132	603	99	claimed	claim	VERB
inlawrev-27132	603	100	for	for	ADP
inlawrev-27132	603	101	a	a	DET
inlawrev-27132	603	102	taxable	taxable	ADJ
inlawrev-27132	603	103	year.180	year.180	PROPN
inlawrev-27132	603	104	until	until	ADP
inlawrev-27132	603	105	december	december	PROPN
inlawrev-27132	603	106	31	31	NUM
inlawrev-27132	603	107	,	,	PUNCT
inlawrev-27132	603	108	2021	2021	NUM
inlawrev-27132	603	109	,	,	PUNCT
inlawrev-27132	603	110	the	the	DET
inlawrev-27132	603	111	percentage	percentage	NOUN
inlawrev-27132	603	112	170	170	NUM
inlawrev-27132	603	113	.	.	PUNCT
inlawrev-27132	604	1	act	act	NOUN
inlawrev-27132	604	2	of	of	ADP
inlawrev-27132	604	3	apr	apr	PROPN
inlawrev-27132	604	4	.	.	PROPN
inlawrev-27132	604	5	29	29	NUM
inlawrev-27132	604	6	,	,	PUNCT
inlawrev-27132	604	7	2021	2021	NUM
inlawrev-27132	604	8	,	,	PUNCT
inlawrev-27132	604	9	pub	pub	NOUN
inlawrev-27132	604	10	.	.	PUNCT
inlawrev-27132	605	1	l.	l.	PROPN
inlawrev-27132	605	2	no	no	INTJ
inlawrev-27132	605	3	.	.	PROPN
inlawrev-27132	606	1	165	165	NUM
inlawrev-27132	606	2	-	-	SYM
inlawrev-27132	606	3	2021	2021	NUM
inlawrev-27132	606	4	,	,	PUNCT
inlawrev-27132	606	5	§	§	PROPN
inlawrev-27132	606	6	88	88	NUM
inlawrev-27132	606	7	,	,	PUNCT
inlawrev-27132	606	8	2021	2021	NUM
inlawrev-27132	606	9	ind	ind	NOUN
inlawrev-27132	606	10	.	.	PUNCT
inlawrev-27132	607	1	acts	act	VERB
inlawrev-27132	607	2	1788	1788	NUM
inlawrev-27132	607	3	,	,	PUNCT
inlawrev-27132	607	4	2102	2102	NUM
inlawrev-27132	607	5	(	(	PUNCT
inlawrev-27132	607	6	codified	codify	VERB
inlawrev-27132	607	7	as	as	SCONJ
inlawrev-27132	607	8	amended	amend	VERB
inlawrev-27132	607	9	at	at	ADP
inlawrev-27132	607	10	ind	ind	PROPN
inlawrev-27132	607	11	.	.	PUNCT
inlawrev-27132	608	1	code	code	PROPN
inlawrev-27132	608	2	§	§	PROPN
inlawrev-27132	608	3	6	6	NUM
inlawrev-27132	608	4	-	-	SYM
inlawrev-27132	608	5	3.1	3.1	NUM
inlawrev-27132	608	6	-	-	PUNCT
inlawrev-27132	608	7	26	26	NUM
inlawrev-27132	608	8	-	-	PUNCT
inlawrev-27132	608	9	15(g)(3	15(g)(3	NUM
inlawrev-27132	608	10	)	)	PUNCT
inlawrev-27132	608	11	(	(	PUNCT
inlawrev-27132	608	12	2021	2021	NUM
inlawrev-27132	608	13	)	)	PUNCT
inlawrev-27132	608	14	)	)	PUNCT
inlawrev-27132	608	15	,	,	PUNCT
inlawrev-27132	608	16	effective	effective	ADJ
inlawrev-27132	608	17	upon	upon	SCONJ
inlawrev-27132	608	18	passage	passage	NOUN
inlawrev-27132	608	19	.	.	PUNCT
inlawrev-27132	609	1	171	171	NUM
inlawrev-27132	609	2	.	.	PUNCT
inlawrev-27132	610	1	i	i	PRON
inlawrev-27132	610	2	d.	d.	PROPN
inlawrev-27132	610	3	172	172	NUM
inlawrev-27132	610	4	.	.	PUNCT
inlawrev-27132	611	1	i	i	PRON
inlawrev-27132	611	2	d.	d.	PROPN
inlawrev-27132	611	3	§	§	PROPN
inlawrev-27132	611	4	81	81	NUM
inlawrev-27132	611	5	,	,	PUNCT
inlawrev-27132	611	6	2021	2021	NUM
inlawrev-27132	611	7	ind	ind	NOUN
inlawrev-27132	611	8	.	.	PUNCT
inlawrev-27132	612	1	acts	act	VERB
inlawrev-27132	612	2	at	at	ADP
inlawrev-27132	612	3	2096	2096	NUM
inlawrev-27132	612	4	-	-	SYM
inlawrev-27132	612	5	97	97	NUM
inlawrev-27132	612	6	(	(	PUNCT
inlawrev-27132	612	7	codified	codify	VERB
inlawrev-27132	612	8	as	as	SCONJ
inlawrev-27132	612	9	amended	amend	VERB
inlawrev-27132	612	10	at	at	ADP
inlawrev-27132	612	11	ind	ind	PROPN
inlawrev-27132	612	12	.	.	PUNCT
inlawrev-27132	613	1	code	code	PROPN
inlawrev-27132	613	2	§	§	PROPN
inlawrev-27132	613	3	6	6	NUM
inlawrev-27132	613	4	-	-	SYM
inlawrev-27132	613	5	3.1	3.1	NUM
inlawrev-27132	613	6	-	-	SYM
inlawrev-27132	613	7	24	24	NUM
inlawrev-27132	613	8	-	-	PUNCT
inlawrev-27132	613	9	8(d	8(d	NUM
inlawrev-27132	613	10	)	)	PUNCT
inlawrev-27132	613	11	(	(	PUNCT
inlawrev-27132	613	12	2021	2021	NUM
inlawrev-27132	613	13	)	)	PUNCT
inlawrev-27132	613	14	)	)	PUNCT
inlawrev-27132	613	15	,	,	PUNCT
inlawrev-27132	613	16	effective	effective	ADJ
inlawrev-27132	613	17	january	january	PROPN
inlawrev-27132	613	18	1	1	NUM
inlawrev-27132	613	19	,	,	PUNCT
inlawrev-27132	613	20	2022	2022	NUM
inlawrev-27132	613	21	.	.	PUNCT
inlawrev-27132	614	1	173	173	NUM
inlawrev-27132	614	2	.	.	PUNCT
inlawrev-27132	615	1	i	i	PRON
inlawrev-27132	615	2	d.	d.	PROPN
inlawrev-27132	615	3	§	§	PROPN
inlawrev-27132	615	4	81	81	NUM
inlawrev-27132	615	5	,	,	PUNCT
inlawrev-27132	615	6	2021	2021	NUM
inlawrev-27132	615	7	ind	ind	NOUN
inlawrev-27132	615	8	.	.	PUNCT
inlawrev-27132	615	9	acts	act	VERB
inlawrev-27132	615	10	at	at	ADP
inlawrev-27132	615	11	2097	2097	NUM
inlawrev-27132	615	12	(	(	PUNCT
inlawrev-27132	615	13	codified	codify	VERB
inlawrev-27132	615	14	as	as	SCONJ
inlawrev-27132	615	15	amended	amend	VERB
inlawrev-27132	615	16	at	at	ADP
inlawrev-27132	615	17	ind	ind	PROPN
inlawrev-27132	615	18	.	.	PUNCT
inlawrev-27132	616	1	code	code	PROPN
inlawrev-27132	616	2	§	§	PROPN
inlawrev-27132	616	3	6	6	NUM
inlawrev-27132	616	4	-	-	SYM
inlawrev-27132	616	5	3.1	3.1	NUM
inlawrev-27132	616	6	-	-	SYM
inlawrev-27132	616	7	24	24	NUM
inlawrev-27132	616	8	-	-	PUNCT
inlawrev-27132	616	9	8(e	8(e	NUM
inlawrev-27132	616	10	)	)	PUNCT
inlawrev-27132	616	11	(	(	PUNCT
inlawrev-27132	616	12	2021	2021	NUM
inlawrev-27132	616	13	)	)	PUNCT
inlawrev-27132	616	14	)	)	PUNCT
inlawrev-27132	616	15	.	.	PUNCT
inlawrev-27132	617	1	174	174	NUM
inlawrev-27132	617	2	.	.	PUNCT
inlawrev-27132	618	1	i	i	PRON
inlawrev-27132	618	2	d.	d.	PROPN
inlawrev-27132	618	3	§	§	PROPN
inlawrev-27132	618	4	78	78	NUM
inlawrev-27132	618	5	(	(	PUNCT
inlawrev-27132	618	6	codified	codify	VERB
inlawrev-27132	618	7	at	at	ADP
inlawrev-27132	618	8	ind	ind	PROPN
inlawrev-27132	618	9	.	.	PUNCT
inlawrev-27132	619	1	code	code	PROPN
inlawrev-27132	619	2	§	§	PROPN
inlawrev-27132	619	3	6	6	NUM
inlawrev-27132	619	4	-	-	SYM
inlawrev-27132	619	5	3.1	3.1	NUM
inlawrev-27132	619	6	-	-	PUNCT
inlawrev-27132	619	7	24	24	NUM
inlawrev-27132	619	8	-	-	PUNCT
inlawrev-27132	619	9	4.5(a	4.5(a	NUM
inlawrev-27132	619	10	)	)	PUNCT
inlawrev-27132	619	11	(	(	PUNCT
inlawrev-27132	619	12	2021	2021	NUM
inlawrev-27132	619	13	)	)	PUNCT
inlawrev-27132	619	14	)	)	PUNCT
inlawrev-27132	619	15	.	.	PUNCT
inlawrev-27132	620	1	175	175	NUM
inlawrev-27132	620	2	.	.	PUNCT
inlawrev-27132	621	1	i	i	PRON
inlawrev-27132	621	2	d.	d.	PROPN
inlawrev-27132	621	3	176	176	NUM
inlawrev-27132	621	4	.	.	PUNCT
inlawrev-27132	622	1	i	i	PRON
inlawrev-27132	622	2	d.	d.	PROPN
inlawrev-27132	622	3	(	(	PUNCT
inlawrev-27132	622	4	codified	codify	VERB
inlawrev-27132	622	5	at	at	ADP
inlawrev-27132	622	6	ind	ind	PROPN
inlawrev-27132	622	7	.	.	PUNCT
inlawrev-27132	623	1	code	code	PROPN
inlawrev-27132	623	2	§	§	PROPN
inlawrev-27132	623	3	6	6	NUM
inlawrev-27132	623	4	-	-	SYM
inlawrev-27132	623	5	3.1	3.1	NUM
inlawrev-27132	623	6	-	-	PUNCT
inlawrev-27132	623	7	24	24	NUM
inlawrev-27132	623	8	-	-	PUNCT
inlawrev-27132	623	9	4.5(b	4.5(b	NUM
inlawrev-27132	623	10	)	)	PUNCT
inlawrev-27132	623	11	(	(	PUNCT
inlawrev-27132	623	12	2021	2021	NUM
inlawrev-27132	623	13	)	)	PUNCT
inlawrev-27132	623	14	)	)	PUNCT
inlawrev-27132	623	15	.	.	PUNCT
inlawrev-27132	624	1	177	177	NUM
inlawrev-27132	624	2	.	.	PUNCT
inlawrev-27132	625	1	i	i	PRON
inlawrev-27132	625	2	d.	d.	PROPN
inlawrev-27132	625	3	§	§	PROPN
inlawrev-27132	625	4	86	86	NUM
inlawrev-27132	625	5	,	,	PUNCT
inlawrev-27132	625	6	2021	2021	NUM
inlawrev-27132	625	7	ind	ind	NOUN
inlawrev-27132	625	8	.	.	PUNCT
inlawrev-27132	626	1	acts	act	VERB
inlawrev-27132	626	2	at	at	ADP
inlawrev-27132	626	3	2100	2100	NUM
inlawrev-27132	626	4	(	(	PUNCT
inlawrev-27132	626	5	codified	codify	VERB
inlawrev-27132	626	6	as	as	SCONJ
inlawrev-27132	626	7	amended	amend	VERB
inlawrev-27132	626	8	at	at	ADP
inlawrev-27132	626	9	ind	ind	PROPN
inlawrev-27132	626	10	.	.	PUNCT
inlawrev-27132	627	1	code	code	PROPN
inlawrev-27132	627	2	§	§	PROPN
inlawrev-27132	627	3	6	6	NUM
inlawrev-27132	627	4	-	-	SYM
inlawrev-27132	627	5	3.1	3.1	NUM
inlawrev-27132	627	6	-	-	PUNCT
inlawrev-27132	627	7	24	24	NUM
inlawrev-27132	627	8	-	-	PUNCT
inlawrev-27132	627	9	12.5(g	12.5(g	NUM
inlawrev-27132	627	10	)	)	PUNCT
inlawrev-27132	627	11	(	(	PUNCT
inlawrev-27132	627	12	2021	2021	NUM
inlawrev-27132	627	13	)	)	PUNCT
inlawrev-27132	627	14	)	)	PUNCT
inlawrev-27132	627	15	.	.	PUNCT
inlawrev-27132	628	1	178	178	NUM
inlawrev-27132	628	2	.	.	PUNCT
inlawrev-27132	629	1	i	i	PRON
inlawrev-27132	629	2	d.	d.	PROPN
inlawrev-27132	629	3	§	§	PROPN
inlawrev-27132	629	4	87	87	NUM
inlawrev-27132	629	5	,	,	PUNCT
inlawrev-27132	629	6	2021	2021	NUM
inlawrev-27132	629	7	ind	ind	NOUN
inlawrev-27132	629	8	.	.	PUNCT
inlawrev-27132	630	1	acts	act	VERB
inlawrev-27132	630	2	at	at	ADP
inlawrev-27132	630	3	2100	2100	NUM
inlawrev-27132	630	4	(	(	PUNCT
inlawrev-27132	630	5	codified	codify	VERB
inlawrev-27132	630	6	at	at	ADP
inlawrev-27132	630	7	ind	ind	PROPN
inlawrev-27132	630	8	.	.	PUNCT
inlawrev-27132	631	1	code	code	PROPN
inlawrev-27132	631	2	§	§	PROPN
inlawrev-27132	631	3	6	6	NUM
inlawrev-27132	631	4	-	-	SYM
inlawrev-27132	631	5	3.1	3.1	NUM
inlawrev-27132	631	6	-	-	PUNCT
inlawrev-27132	631	7	24	24	NUM
inlawrev-27132	631	8	-	-	PUNCT
inlawrev-27132	631	9	15(b	15(b	NUM
inlawrev-27132	631	10	)	)	PUNCT
inlawrev-27132	631	11	(	(	PUNCT
inlawrev-27132	631	12	2021	2021	NUM
inlawrev-27132	631	13	)	)	PUNCT
inlawrev-27132	631	14	)	)	PUNCT
inlawrev-27132	631	15	.	.	PUNCT
inlawrev-27132	632	1	179	179	NUM
inlawrev-27132	632	2	.	.	PUNCT
inlawrev-27132	633	1	i	i	PRON
inlawrev-27132	633	2	d.	d.	PROPN
inlawrev-27132	633	3	(	(	PUNCT
inlawrev-27132	633	4	codified	codify	VERB
inlawrev-27132	633	5	at	at	ADP
inlawrev-27132	633	6	ind	ind	PROPN
inlawrev-27132	633	7	.	.	PUNCT
inlawrev-27132	634	1	code	code	PROPN
inlawrev-27132	634	2	§	§	PROPN
inlawrev-27132	634	3	6	6	NUM
inlawrev-27132	634	4	-	-	SYM
inlawrev-27132	634	5	3.1	3.1	NUM
inlawrev-27132	634	6	-	-	PUNCT
inlawrev-27132	634	7	24	24	NUM
inlawrev-27132	634	8	-	-	PUNCT
inlawrev-27132	634	9	15(a	15(a	NUM
inlawrev-27132	634	10	)	)	PUNCT
inlawrev-27132	634	11	(	(	PUNCT
inlawrev-27132	634	12	2021	2021	NUM
inlawrev-27132	634	13	)	)	PUNCT
inlawrev-27132	634	14	)	)	PUNCT
inlawrev-27132	634	15	.	.	PUNCT
inlawrev-27132	635	1	180	180	NUM
inlawrev-27132	635	2	.	.	X
inlawrev-27132	635	3	act	act	NOUN
inlawrev-27132	635	4	of	of	ADP
inlawrev-27132	635	5	apr	apr	PROPN
inlawrev-27132	635	6	.	.	PROPN
inlawrev-27132	635	7	29	29	NUM
inlawrev-27132	635	8	,	,	PUNCT
inlawrev-27132	635	9	2021	2021	NUM
inlawrev-27132	635	10	,	,	PUNCT
inlawrev-27132	635	11	pub	pub	NOUN
inlawrev-27132	635	12	.	.	PUNCT
inlawrev-27132	636	1	l.	l.	PROPN
inlawrev-27132	636	2	no	no	INTJ
inlawrev-27132	636	3	.	.	PROPN
inlawrev-27132	637	1	168	168	NUM
inlawrev-27132	637	2	-	-	SYM
inlawrev-27132	637	3	2021	2021	NUM
inlawrev-27132	637	4	,	,	PUNCT
inlawrev-27132	637	5	§	§	PROPN
inlawrev-27132	637	6	1	1	NUM
inlawrev-27132	637	7	,	,	PUNCT
inlawrev-27132	637	8	2021	2021	NUM
inlawrev-27132	637	9	ind	ind	NOUN
inlawrev-27132	637	10	.	.	PUNCT
inlawrev-27132	638	1	acts	act	VERB
inlawrev-27132	638	2	168	168	NUM
inlawrev-27132	638	3	(	(	PUNCT
inlawrev-27132	638	4	codified	codify	VERB
inlawrev-27132	638	5	as	as	ADP
inlawrev-27132	638	6	amendment	amendment	NOUN
inlawrev-27132	638	7	at	at	ADP
inlawrev-27132	638	8	ind	ind	PROPN
inlawrev-27132	638	9	.	.	PUNCT
inlawrev-27132	639	1	code	code	PROPN
inlawrev-27132	639	2	§	§	PROPN
inlawrev-27132	639	3	6	6	NUM
inlawrev-27132	639	4	-	-	SYM
inlawrev-27132	639	5	3.1	3.1	NUM
inlawrev-27132	639	6	-	-	PUNCT
inlawrev-27132	639	7	21	21	NUM
inlawrev-27132	639	8	-	-	PUNCT
inlawrev-27132	639	9	6(a	6(a	NUM
inlawrev-27132	639	10	)	)	PUNCT
inlawrev-27132	639	11	(	(	PUNCT
inlawrev-27132	639	12	2021	2021	NUM
inlawrev-27132	639	13	)	)	PUNCT
inlawrev-27132	639	14	)	)	PUNCT
inlawrev-27132	639	15	,	,	PUNCT
inlawrev-27132	639	16	effective	effective	ADJ
inlawrev-27132	639	17	january	january	PROPN
inlawrev-27132	639	18	1	1	NUM
inlawrev-27132	639	19	,	,	PUNCT
inlawrev-27132	639	20	2022	2022	NUM
inlawrev-27132	639	21	.	.	PUNCT
inlawrev-27132	640	1	2022	2022	NUM
inlawrev-27132	640	2	]	]	PUNCT
inlawrev-27132	640	3	tax	tax	NOUN
inlawrev-27132	640	4	law	law	NOUN
inlawrev-27132	640	5	–	–	PUNCT
inlawrev-27132	640	6	state	state	NOUN
inlawrev-27132	640	7	687	687	NUM
inlawrev-27132	640	8	is	be	AUX
inlawrev-27132	640	9	9%.181	9%.181	NUM
inlawrev-27132	640	10	e.	e.	PROPN
inlawrev-27132	640	11	local	local	ADJ
inlawrev-27132	640	12	taxes	taxis	NOUN
inlawrev-27132	640	13	the	the	DET
inlawrev-27132	640	14	ga	ga	PROPN
inlawrev-27132	640	15	enacted	enact	VERB
inlawrev-27132	640	16	new	new	ADJ
inlawrev-27132	640	17	surtaxes	surtax	NOUN
inlawrev-27132	640	18	and	and	CCONJ
inlawrev-27132	640	19	a	a	DET
inlawrev-27132	640	20	registration	registration	NOUN
inlawrev-27132	640	21	fee	fee	NOUN
inlawrev-27132	640	22	when	when	SCONJ
inlawrev-27132	640	23	owners	owner	NOUN
inlawrev-27132	640	24	permanently	permanently	ADV
inlawrev-27132	640	25	registerer	registerer	VERB
inlawrev-27132	640	26	their	their	PRON
inlawrev-27132	640	27	qualifying	qualifying	NOUN
inlawrev-27132	640	28	trailers	trailer	NOUN
inlawrev-27132	640	29	,	,	PUNCT
inlawrev-27132	640	30	as	as	ADV
inlawrev-27132	640	31	well	well	ADV
inlawrev-27132	640	32	as	as	ADP
inlawrev-27132	640	33	enacting	enact	VERB
inlawrev-27132	640	34	numerous	numerous	ADJ
inlawrev-27132	640	35	clarifications	clarification	NOUN
inlawrev-27132	640	36	of	of	ADP
inlawrev-27132	640	37	existing	exist	VERB
inlawrev-27132	640	38	sections	section	NOUN
inlawrev-27132	640	39	in	in	ADP
inlawrev-27132	640	40	the	the	DET
inlawrev-27132	640	41	indiana	indiana	PROPN
inlawrev-27132	640	42	code	code	PROPN
inlawrev-27132	640	43	.	.	PUNCT
inlawrev-27132	641	1	the	the	DET
inlawrev-27132	641	2	ga	ga	PROPN
inlawrev-27132	641	3	enacted	enact	VERB
inlawrev-27132	641	4	a	a	DET
inlawrev-27132	641	5	new	new	ADJ
inlawrev-27132	641	6	vehicle	vehicle	NOUN
inlawrev-27132	641	7	registration	registration	NOUN
inlawrev-27132	641	8	process	process	NOUN
inlawrev-27132	641	9	that	that	PRON
inlawrev-27132	641	10	,	,	PUNCT
inlawrev-27132	641	11	after	after	ADP
inlawrev-27132	641	12	december	december	PROPN
inlawrev-27132	641	13	31	31	NUM
inlawrev-27132	641	14	,	,	PUNCT
inlawrev-27132	641	15	2021	2021	NUM
inlawrev-27132	641	16	,	,	PUNCT
inlawrev-27132	641	17	permits	permit	VERB
inlawrev-27132	641	18	owners	owner	NOUN
inlawrev-27132	641	19	of	of	ADP
inlawrev-27132	641	20	trailers	trailer	NOUN
inlawrev-27132	641	21	weighing	weigh	VERB
inlawrev-27132	641	22	3,000	3,000	NUM
inlawrev-27132	641	23	pounds	pound	NOUN
inlawrev-27132	641	24	or	or	CCONJ
inlawrev-27132	641	25	less	less	ADJ
inlawrev-27132	641	26	to	to	PART
inlawrev-27132	641	27	permanently	permanently	ADV
inlawrev-27132	641	28	register	register	VERB
inlawrev-27132	641	29	them.182	them.182	PROPN
inlawrev-27132	641	30	the	the	DET
inlawrev-27132	641	31	ga	ga	PROPN
inlawrev-27132	641	32	defines	define	VERB
inlawrev-27132	641	33	“	"	PUNCT
inlawrev-27132	641	34	permanent	permanent	ADJ
inlawrev-27132	641	35	registration	registration	NOUN
inlawrev-27132	641	36	”	"	PUNCT
inlawrev-27132	641	37	as	as	ADP
inlawrev-27132	641	38	any	any	DET
inlawrev-27132	641	39	certificate	certificate	NOUN
inlawrev-27132	641	40	of	of	ADP
inlawrev-27132	641	41	registration	registration	NOUN
inlawrev-27132	641	42	or	or	CCONJ
inlawrev-27132	641	43	other	other	ADJ
inlawrev-27132	641	44	indicator	indicator	NOUN
inlawrev-27132	641	45	of	of	ADP
inlawrev-27132	641	46	registration	registration	NOUN
inlawrev-27132	641	47	issued	issue	VERB
inlawrev-27132	641	48	by	by	ADP
inlawrev-27132	641	49	the	the	DET
inlawrev-27132	641	50	department	department	NOUN
inlawrev-27132	641	51	’s	’s	PART
inlawrev-27132	641	52	motor	motor	NOUN
inlawrev-27132	641	53	carrier	carrier	NOUN
inlawrev-27132	641	54	services	service	NOUN
inlawrev-27132	642	1	division.183	division.183	X
inlawrev-27132	642	2	the	the	DET
inlawrev-27132	642	3	permanent	permanent	ADJ
inlawrev-27132	642	4	registration	registration	NOUN
inlawrev-27132	642	5	does	do	AUX
inlawrev-27132	642	6	not	not	PART
inlawrev-27132	642	7	expire	expire	VERB
inlawrev-27132	642	8	unless	unless	SCONJ
inlawrev-27132	642	9	the	the	DET
inlawrev-27132	642	10	owner	owner	NOUN
inlawrev-27132	642	11	sells	sell	VERB
inlawrev-27132	642	12	the	the	DET
inlawrev-27132	642	13	vehicle	vehicle	NOUN
inlawrev-27132	642	14	or	or	CCONJ
inlawrev-27132	642	15	otherwise	otherwise	ADV
inlawrev-27132	642	16	disposes	dispose	VERB
inlawrev-27132	642	17	of	of	ADP
inlawrev-27132	642	18	it.184	it.184	PRON
inlawrev-27132	642	19	the	the	DET
inlawrev-27132	642	20	fee	fee	NOUN
inlawrev-27132	642	21	to	to	PART
inlawrev-27132	642	22	permanently	permanently	ADV
inlawrev-27132	642	23	register	register	VERB
inlawrev-27132	642	24	a	a	DET
inlawrev-27132	642	25	qualifying	qualifying	NOUN
inlawrev-27132	642	26	trailer	trailer	NOUN
inlawrev-27132	642	27	is	be	AUX
inlawrev-27132	642	28	$	$	SYM
inlawrev-27132	642	29	82.185	82.185	NUM
inlawrev-27132	642	30	the	the	DET
inlawrev-27132	642	31	ga	ga	PROPN
inlawrev-27132	642	32	also	also	ADV
inlawrev-27132	642	33	enacted	enact	VERB
inlawrev-27132	642	34	new	new	ADJ
inlawrev-27132	642	35	surtaxes	surtax	NOUN
inlawrev-27132	642	36	associated	associate	VERB
inlawrev-27132	642	37	with	with	ADP
inlawrev-27132	642	38	an	an	DET
inlawrev-27132	642	39	owner	owner	NOUN
inlawrev-27132	642	40	permanently	permanently	ADV
inlawrev-27132	642	41	registering	register	VERB
inlawrev-27132	642	42	a	a	DET
inlawrev-27132	642	43	trailer	trailer	NOUN
inlawrev-27132	642	44	weighing	weigh	VERB
inlawrev-27132	642	45	3000	3000	NUM
inlawrev-27132	642	46	pounds	pound	NOUN
inlawrev-27132	642	47	or	or	CCONJ
inlawrev-27132	642	48	less	less	ADJ
inlawrev-27132	642	49	.	.	PUNCT
inlawrev-27132	643	1	the	the	DET
inlawrev-27132	643	2	first	first	ADJ
inlawrev-27132	643	3	is	be	AUX
inlawrev-27132	643	4	an	an	DET
inlawrev-27132	643	5	amount	amount	NOUN
inlawrev-27132	643	6	twice	twice	DET
inlawrev-27132	643	7	the	the	DET
inlawrev-27132	643	8	surtax	surtax	NOUN
inlawrev-27132	643	9	calculated	calculate	VERB
inlawrev-27132	643	10	pursuant	pursuant	ADJ
inlawrev-27132	643	11	to	to	ADP
inlawrev-27132	643	12	the	the	DET
inlawrev-27132	643	13	county	county	NOUN
inlawrev-27132	643	14	vehicle	vehicle	NOUN
inlawrev-27132	643	15	excise	excise	NOUN
inlawrev-27132	643	16	tax.186	tax.186	VERB
inlawrev-27132	643	17	the	the	DET
inlawrev-27132	643	18	person	person	NOUN
inlawrev-27132	643	19	registering	register	VERB
inlawrev-27132	643	20	the	the	DET
inlawrev-27132	643	21	trailer	trailer	NOUN
inlawrev-27132	643	22	pays	pay	VERB
inlawrev-27132	643	23	this	this	DET
inlawrev-27132	643	24	county	county	NOUN
inlawrev-27132	643	25	surtax	surtax	NOUN
inlawrev-27132	643	26	in	in	ADP
inlawrev-27132	643	27	lieu	lieu	NOUN
inlawrev-27132	643	28	of	of	ADP
inlawrev-27132	643	29	the	the	DET
inlawrev-27132	643	30	regular	regular	ADJ
inlawrev-27132	643	31	county	county	NOUN
inlawrev-27132	643	32	vehicle	vehicle	NOUN
inlawrev-27132	643	33	excise	excise	NOUN
inlawrev-27132	643	34	tax.187	tax.187	ADP
inlawrev-27132	643	35	the	the	DET
inlawrev-27132	643	36	second	second	ADJ
inlawrev-27132	643	37	surtax	surtax	NOUN
inlawrev-27132	643	38	is	be	AUX
inlawrev-27132	643	39	an	an	DET
inlawrev-27132	643	40	amount	amount	NOUN
inlawrev-27132	643	41	twice	twice	DET
inlawrev-27132	643	42	the	the	DET
inlawrev-27132	643	43	surtax	surtax	NOUN
inlawrev-27132	643	44	calculated	calculate	VERB
inlawrev-27132	643	45	pursuant	pursuant	ADJ
inlawrev-27132	643	46	to	to	ADP
inlawrev-27132	643	47	the	the	DET
inlawrev-27132	643	48	municipal	municipal	ADJ
inlawrev-27132	643	49	vehicle	vehicle	NOUN
inlawrev-27132	643	50	excise	excise	NOUN
inlawrev-27132	643	51	tax.188	tax.188	NOUN
inlawrev-27132	643	52	the	the	DET
inlawrev-27132	643	53	person	person	NOUN
inlawrev-27132	643	54	registering	register	VERB
inlawrev-27132	643	55	the	the	DET
inlawrev-27132	643	56	trailer	trailer	NOUN
inlawrev-27132	643	57	pays	pay	VERB
inlawrev-27132	643	58	this	this	DET
inlawrev-27132	643	59	new	new	ADJ
inlawrev-27132	643	60	municipal	municipal	ADJ
inlawrev-27132	643	61	surtax	surtax	NOUN
inlawrev-27132	643	62	in	in	ADP
inlawrev-27132	643	63	lieu	lieu	NOUN
inlawrev-27132	643	64	of	of	ADP
inlawrev-27132	643	65	the	the	DET
inlawrev-27132	643	66	regular	regular	ADJ
inlawrev-27132	643	67	municipal	municipal	ADJ
inlawrev-27132	643	68	vehicle	vehicle	NOUN
inlawrev-27132	643	69	excise	excise	NOUN
inlawrev-27132	643	70	tax.189	tax.189	ADV
inlawrev-27132	644	1	the	the	DET
inlawrev-27132	644	2	person	person	NOUN
inlawrev-27132	644	3	must	must	AUX
inlawrev-27132	644	4	pay	pay	VERB
inlawrev-27132	644	5	both	both	DET
inlawrev-27132	644	6	new	new	ADJ
inlawrev-27132	644	7	surtaxes	surtax	NOUN
inlawrev-27132	644	8	if	if	SCONJ
inlawrev-27132	644	9	applicable	applicable	ADJ
inlawrev-27132	644	10	according	accord	VERB
inlawrev-27132	644	11	to	to	ADP
inlawrev-27132	644	12	his	his	PRON
inlawrev-27132	644	13	or	or	CCONJ
inlawrev-27132	644	14	her	her	PRON
inlawrev-27132	644	15	place	place	NOUN
inlawrev-27132	644	16	of	of	ADP
inlawrev-27132	644	17	residence.190	residence.190	NOUN
inlawrev-27132	644	18	the	the	DET
inlawrev-27132	644	19	ga	ga	PROPN
inlawrev-27132	644	20	also	also	ADV
inlawrev-27132	644	21	enacted	enact	VERB
inlawrev-27132	644	22	legislation	legislation	NOUN
inlawrev-27132	644	23	that	that	PRON
inlawrev-27132	644	24	clarified	clarify	VERB
inlawrev-27132	644	25	various	various	ADJ
inlawrev-27132	644	26	sections	section	NOUN
inlawrev-27132	644	27	of	of	ADP
inlawrev-27132	644	28	the	the	DET
inlawrev-27132	644	29	existing	exist	VERB
inlawrev-27132	644	30	county	county	NOUN
inlawrev-27132	644	31	and	and	CCONJ
inlawrev-27132	644	32	municipal	municipal	ADJ
inlawrev-27132	644	33	motor	motor	NOUN
inlawrev-27132	644	34	vehicle	vehicle	NOUN
inlawrev-27132	644	35	excise	excise	NOUN
inlawrev-27132	644	36	taxes	taxis	NOUN
inlawrev-27132	644	37	in	in	ADP
inlawrev-27132	644	38	light	light	NOUN
inlawrev-27132	644	39	of	of	ADP
inlawrev-27132	644	40	its	its	PRON
inlawrev-27132	644	41	adopting	adopt	VERB
inlawrev-27132	644	42	the	the	DET
inlawrev-27132	644	43	new	new	ADJ
inlawrev-27132	644	44	vehicle	vehicle	NOUN
inlawrev-27132	644	45	surtaxes	surtax	NOUN
inlawrev-27132	644	46	for	for	ADP
inlawrev-27132	644	47	permanently	permanently	ADV
inlawrev-27132	644	48	registered	register	VERB
inlawrev-27132	644	49	trailers	trailer	NOUN
inlawrev-27132	644	50	.	.	PUNCT
inlawrev-27132	645	1	the	the	DET
inlawrev-27132	645	2	following	follow	VERB
inlawrev-27132	645	3	is	be	AUX
inlawrev-27132	645	4	a	a	DET
inlawrev-27132	645	5	list	list	NOUN
inlawrev-27132	645	6	of	of	ADP
inlawrev-27132	645	7	those	those	DET
inlawrev-27132	645	8	clarifications	clarification	NOUN
inlawrev-27132	645	9	:	:	PUNCT
inlawrev-27132	645	10	•	•	ADP
inlawrev-27132	645	11	a	a	DET
inlawrev-27132	645	12	county	county	NOUN
inlawrev-27132	645	13	’s	’s	PART
inlawrev-27132	645	14	vehicle	vehicle	NOUN
inlawrev-27132	645	15	excise	excise	NOUN
inlawrev-27132	645	16	tax	tax	NOUN
inlawrev-27132	645	17	is	be	AUX
inlawrev-27132	645	18	due	due	ADJ
inlawrev-27132	645	19	each	each	DET
inlawrev-27132	645	20	year	year	NOUN
inlawrev-27132	645	21	at	at	ADP
inlawrev-27132	645	22	the	the	DET
inlawrev-27132	645	23	time	time	NOUN
inlawrev-27132	645	24	the	the	DET
inlawrev-27132	645	25	vehicle	vehicle	NOUN
inlawrev-27132	645	26	is	be	AUX
inlawrev-27132	645	27	registered	register	VERB
inlawrev-27132	645	28	except	except	SCONJ
inlawrev-27132	645	29	as	as	SCONJ
inlawrev-27132	645	30	provided	provide	VERB
inlawrev-27132	645	31	in	in	ADP
inlawrev-27132	645	32	the	the	DET
inlawrev-27132	645	33	new	new	ADJ
inlawrev-27132	645	34	provision	provision	NOUN
inlawrev-27132	645	35	regarding	regard	VERB
inlawrev-27132	645	36	permanent	permanent	ADJ
inlawrev-27132	645	37	181	181	NUM
inlawrev-27132	645	38	.	.	PUNCT
inlawrev-27132	646	1	act	act	NOUN
inlawrev-27132	646	2	of	of	ADP
inlawrev-27132	646	3	apr	apr	PROPN
inlawrev-27132	646	4	.	.	PROPN
inlawrev-27132	646	5	29	29	NUM
inlawrev-27132	646	6	,	,	PUNCT
inlawrev-27132	646	7	2021	2021	NUM
inlawrev-27132	646	8	,	,	PUNCT
inlawrev-27132	646	9	pub	pub	NOUN
inlawrev-27132	646	10	.	.	PUNCT
inlawrev-27132	647	1	l.	l.	PROPN
inlawrev-27132	647	2	no	no	INTJ
inlawrev-27132	647	3	.	.	PROPN
inlawrev-27132	648	1	168	168	NUM
inlawrev-27132	648	2	-	-	SYM
inlawrev-27132	648	3	2021	2021	NUM
inlawrev-27132	648	4	,	,	PUNCT
inlawrev-27132	648	5	§	§	PROPN
inlawrev-27132	648	6	1	1	NUM
inlawrev-27132	648	7	,	,	PUNCT
inlawrev-27132	648	8	2021	2021	NUM
inlawrev-27132	648	9	ind	ind	NOUN
inlawrev-27132	648	10	.	.	PUNCT
inlawrev-27132	649	1	acts	act	VERB
inlawrev-27132	649	2	2275	2275	NUM
inlawrev-27132	649	3	,	,	PUNCT
inlawrev-27132	649	4	2275	2275	NUM
inlawrev-27132	649	5	(	(	PUNCT
inlawrev-27132	649	6	codified	codify	VERB
inlawrev-27132	649	7	as	as	ADP
inlawrev-27132	649	8	amendment	amendment	NOUN
inlawrev-27132	649	9	at	at	ADP
inlawrev-27132	649	10	ind	ind	PROPN
inlawrev-27132	649	11	.	.	PUNCT
inlawrev-27132	650	1	code	code	PROPN
inlawrev-27132	650	2	§	§	PROPN
inlawrev-27132	650	3	6	6	NUM
inlawrev-27132	650	4	-	-	SYM
inlawrev-27132	650	5	3.1	3.1	NUM
inlawrev-27132	650	6	-	-	PUNCT
inlawrev-27132	650	7	21	21	NUM
inlawrev-27132	650	8	-	-	PUNCT
inlawrev-27132	650	9	6(a	6(a	NUM
inlawrev-27132	650	10	)	)	PUNCT
inlawrev-27132	650	11	(	(	PUNCT
inlawrev-27132	650	12	2021	2021	NUM
inlawrev-27132	650	13	)	)	PUNCT
inlawrev-27132	650	14	)	)	PUNCT
inlawrev-27132	650	15	,	,	PUNCT
inlawrev-27132	650	16	effective	effective	ADJ
inlawrev-27132	650	17	january	january	PROPN
inlawrev-27132	650	18	1	1	NUM
inlawrev-27132	650	19	,	,	PUNCT
inlawrev-27132	650	20	2022	2022	NUM
inlawrev-27132	650	21	.	.	PUNCT
inlawrev-27132	651	1	182	182	NUM
inlawrev-27132	651	2	.	.	PUNCT
inlawrev-27132	651	3	act	act	NOUN
inlawrev-27132	651	4	of	of	ADP
inlawrev-27132	651	5	apr	apr	PROPN
inlawrev-27132	651	6	.	.	PROPN
inlawrev-27132	651	7	23	23	NUM
inlawrev-27132	651	8	,	,	PUNCT
inlawrev-27132	651	9	2021	2021	NUM
inlawrev-27132	651	10	,	,	PUNCT
inlawrev-27132	651	11	pub	pub	NOUN
inlawrev-27132	651	12	.	.	PUNCT
inlawrev-27132	652	1	l.	l.	PROPN
inlawrev-27132	652	2	no	no	INTJ
inlawrev-27132	652	3	.	.	PROPN
inlawrev-27132	653	1	114	114	NUM
inlawrev-27132	653	2	-	-	SYM
inlawrev-27132	653	3	2021	2021	NUM
inlawrev-27132	653	4	,	,	PUNCT
inlawrev-27132	653	5	§	§	PROPN
inlawrev-27132	653	6	9	9	NUM
inlawrev-27132	653	7	,	,	PUNCT
inlawrev-27132	653	8	2021	2021	NUM
inlawrev-27132	653	9	ind	ind	NOUN
inlawrev-27132	653	10	.	.	PUNCT
inlawrev-27132	654	1	acts	act	VERB
inlawrev-27132	654	2	1187	1187	NUM
inlawrev-27132	654	3	,	,	PUNCT
inlawrev-27132	654	4	1192	1192	NUM
inlawrev-27132	654	5	(	(	PUNCT
inlawrev-27132	654	6	codified	codify	VERB
inlawrev-27132	654	7	at	at	ADP
inlawrev-27132	654	8	ind	ind	PROPN
inlawrev-27132	654	9	.	.	PUNCT
inlawrev-27132	655	1	code	code	PROPN
inlawrev-27132	655	2	§	§	PROPN
inlawrev-27132	655	3	9	9	NUM
inlawrev-27132	655	4	-	-	SYM
inlawrev-27132	655	5	18.1	18.1	NUM
inlawrev-27132	655	6	-	-	PUNCT
inlawrev-27132	655	7	5	5	NUM
inlawrev-27132	655	8	-	-	SYM
inlawrev-27132	655	9	13	13	NUM
inlawrev-27132	655	10	(	(	PUNCT
inlawrev-27132	655	11	2021	2021	NUM
inlawrev-27132	655	12	)	)	PUNCT
inlawrev-27132	655	13	)	)	PUNCT
inlawrev-27132	655	14	,	,	PUNCT
inlawrev-27132	655	15	effective	effective	ADJ
inlawrev-27132	655	16	july	july	PROPN
inlawrev-27132	655	17	1	1	NUM
inlawrev-27132	655	18	,	,	PUNCT
inlawrev-27132	655	19	2021	2021	NUM
inlawrev-27132	655	20	.	.	PUNCT
inlawrev-27132	656	1	183	183	NUM
inlawrev-27132	656	2	.	.	PUNCT
inlawrev-27132	657	1	i	i	PRON
inlawrev-27132	657	2	d.	d.	PROPN
inlawrev-27132	657	3	§	§	PROPN
inlawrev-27132	657	4	7	7	NUM
inlawrev-27132	657	5	,	,	PUNCT
inlawrev-27132	657	6	2021	2021	NUM
inlawrev-27132	657	7	ind	ind	NOUN
inlawrev-27132	657	8	.	.	PUNCT
inlawrev-27132	658	1	acts	act	VERB
inlawrev-27132	658	2	at	at	ADP
inlawrev-27132	658	3	1191	1191	NUM
inlawrev-27132	658	4	(	(	PUNCT
inlawrev-27132	658	5	codified	codify	VERB
inlawrev-27132	658	6	at	at	ADP
inlawrev-27132	658	7	ind	ind	PROPN
inlawrev-27132	658	8	.	.	PUNCT
inlawrev-27132	659	1	code	code	PROPN
inlawrev-27132	659	2	§	§	PROPN
inlawrev-27132	659	3	9	9	NUM
inlawrev-27132	659	4	-	-	SYM
inlawrev-27132	659	5	18.1	18.1	NUM
inlawrev-27132	659	6	-	-	PUNCT
inlawrev-27132	659	7	1	1	NUM
inlawrev-27132	659	8	-	-	SYM
inlawrev-27132	659	9	4.5	4.5	NUM
inlawrev-27132	659	10	(	(	PUNCT
inlawrev-27132	659	11	2021	2021	NUM
inlawrev-27132	659	12	)	)	PUNCT
inlawrev-27132	659	13	)	)	PUNCT
inlawrev-27132	659	14	.	.	PUNCT
inlawrev-27132	660	1	184	184	X
inlawrev-27132	660	2	.	.	PUNCT
inlawrev-27132	661	1	i	i	PRON
inlawrev-27132	661	2	d.	d.	PROPN
inlawrev-27132	661	3	185	185	NUM
inlawrev-27132	661	4	.	.	PUNCT
inlawrev-27132	662	1	i	i	PRON
inlawrev-27132	662	2	d.	d.	PROPN
inlawrev-27132	662	3	§	§	PROPN
inlawrev-27132	662	4	9	9	NUM
inlawrev-27132	662	5	,	,	PUNCT
inlawrev-27132	662	6	2021	2021	NUM
inlawrev-27132	662	7	ind	ind	NOUN
inlawrev-27132	662	8	.	.	PUNCT
inlawrev-27132	663	1	acts	act	VERB
inlawrev-27132	663	2	at	at	ADP
inlawrev-27132	663	3	1192	1192	NUM
inlawrev-27132	663	4	(	(	PUNCT
inlawrev-27132	663	5	codified	codify	VERB
inlawrev-27132	663	6	at	at	ADP
inlawrev-27132	663	7	ind	ind	PROPN
inlawrev-27132	663	8	.	.	PUNCT
inlawrev-27132	664	1	code	code	PROPN
inlawrev-27132	664	2	§	§	PROPN
inlawrev-27132	664	3	9	9	NUM
inlawrev-27132	664	4	-	-	SYM
inlawrev-27132	664	5	18.1	18.1	NUM
inlawrev-27132	664	6	-	-	PUNCT
inlawrev-27132	664	7	5	5	NUM
inlawrev-27132	664	8	-	-	PUNCT
inlawrev-27132	664	9	13(d	13(d	NUM
inlawrev-27132	664	10	)	)	PUNCT
inlawrev-27132	664	11	)	)	PUNCT
inlawrev-27132	664	12	.	.	PUNCT
inlawrev-27132	665	1	186	186	NUM
inlawrev-27132	665	2	.	.	PUNCT
inlawrev-27132	666	1	i	i	PRON
inlawrev-27132	666	2	d.	d.	PROPN
inlawrev-27132	666	3	§	§	PROPN
inlawrev-27132	666	4	3	3	NUM
inlawrev-27132	666	5	,	,	PUNCT
inlawrev-27132	666	6	2021	2021	NUM
inlawrev-27132	666	7	ind	ind	NOUN
inlawrev-27132	666	8	.	.	PUNCT
inlawrev-27132	667	1	acts	act	VERB
inlawrev-27132	667	2	at	at	ADP
inlawrev-27132	667	3	1189	1189	NUM
inlawrev-27132	667	4	(	(	PUNCT
inlawrev-27132	667	5	codified	codify	VERB
inlawrev-27132	667	6	at	at	ADP
inlawrev-27132	667	7	ind	ind	PROPN
inlawrev-27132	667	8	.	.	PUNCT
inlawrev-27132	668	1	code	code	PROPN
inlawrev-27132	668	2	§	§	PROPN
inlawrev-27132	668	3	6	6	NUM
inlawrev-27132	668	4	-	-	SYM
inlawrev-27132	668	5	3.5	3.5	NUM
inlawrev-27132	668	6	-	-	PUNCT
inlawrev-27132	668	7	4	4	NUM
inlawrev-27132	668	8	-	-	NUM
inlawrev-27132	668	9	7.5(b	7.5(b	NUM
inlawrev-27132	668	10	)	)	PUNCT
inlawrev-27132	668	11	(	(	PUNCT
inlawrev-27132	668	12	2021	2021	NUM
inlawrev-27132	668	13	)	)	PUNCT
inlawrev-27132	668	14	)	)	PUNCT
inlawrev-27132	669	1	;	;	PUNCT
inlawrev-27132	669	2	see	see	VERB
inlawrev-27132	669	3	ind	ind	PROPN
inlawrev-27132	669	4	.	.	PUNCT
inlawrev-27132	670	1	code	code	PROPN
inlawrev-27132	670	2	§	§	PROPN
inlawrev-27132	670	3	6	6	NUM
inlawrev-27132	670	4	-	-	SYM
inlawrev-27132	670	5	3.5	3.5	NUM
inlawrev-27132	670	6	-	-	PUNCT
inlawrev-27132	670	7	4	4	NUM
inlawrev-27132	670	8	-	-	SYM
inlawrev-27132	670	9	2	2	NUM
inlawrev-27132	670	10	(	(	PUNCT
inlawrev-27132	670	11	2021	2021	NUM
inlawrev-27132	670	12	)	)	PUNCT
inlawrev-27132	670	13	.	.	PUNCT
inlawrev-27132	671	1	187	187	NUM
inlawrev-27132	671	2	.	.	PUNCT
inlawrev-27132	671	3	act	act	NOUN
inlawrev-27132	671	4	of	of	ADP
inlawrev-27132	671	5	apr	apr	PROPN
inlawrev-27132	671	6	.	.	PROPN
inlawrev-27132	671	7	23	23	NUM
inlawrev-27132	671	8	,	,	PUNCT
inlawrev-27132	671	9	2021	2021	NUM
inlawrev-27132	671	10	,	,	PUNCT
inlawrev-27132	671	11	pub	pub	NOUN
inlawrev-27132	671	12	.	.	PUNCT
inlawrev-27132	672	1	l.	l.	PROPN
inlawrev-27132	672	2	no	no	INTJ
inlawrev-27132	672	3	.	.	PROPN
inlawrev-27132	673	1	114	114	NUM
inlawrev-27132	673	2	-	-	SYM
inlawrev-27132	673	3	2021	2021	NUM
inlawrev-27132	673	4	,	,	PUNCT
inlawrev-27132	673	5	§	§	PROPN
inlawrev-27132	673	6	3	3	NUM
inlawrev-27132	673	7	,	,	PUNCT
inlawrev-27132	673	8	2021	2021	NUM
inlawrev-27132	673	9	ind	ind	NOUN
inlawrev-27132	673	10	.	.	PUNCT
inlawrev-27132	674	1	acts	act	VERB
inlawrev-27132	674	2	1187	1187	NUM
inlawrev-27132	674	3	,	,	PUNCT
inlawrev-27132	674	4	1189	1189	NUM
inlawrev-27132	674	5	(	(	PUNCT
inlawrev-27132	674	6	codified	codify	VERB
inlawrev-27132	674	7	at	at	ADP
inlawrev-27132	674	8	ind	ind	PROPN
inlawrev-27132	674	9	.	.	PUNCT
inlawrev-27132	675	1	code	code	PROPN
inlawrev-27132	675	2	§	§	PROPN
inlawrev-27132	675	3	6	6	NUM
inlawrev-27132	675	4	-	-	SYM
inlawrev-27132	675	5	3.5	3.5	NUM
inlawrev-27132	675	6	-	-	PUNCT
inlawrev-27132	675	7	4	4	NUM
inlawrev-27132	675	8	-	-	PUNCT
inlawrev-27132	675	9	7.5(c	7.5(c	NUM
inlawrev-27132	675	10	)	)	PUNCT
inlawrev-27132	675	11	(	(	PUNCT
inlawrev-27132	675	12	2021	2021	NUM
inlawrev-27132	675	13	)	)	PUNCT
inlawrev-27132	675	14	)	)	PUNCT
inlawrev-27132	675	15	,	,	PUNCT
inlawrev-27132	675	16	effective	effective	ADJ
inlawrev-27132	675	17	july	july	PROPN
inlawrev-27132	675	18	1	1	NUM
inlawrev-27132	675	19	,	,	PUNCT
inlawrev-27132	675	20	2021	2021	NUM
inlawrev-27132	675	21	.	.	PUNCT
inlawrev-27132	676	1	188	188	NUM
inlawrev-27132	676	2	.	.	PUNCT
inlawrev-27132	677	1	i	i	PRON
inlawrev-27132	677	2	d.	d.	PROPN
inlawrev-27132	677	3	§	§	PROPN
inlawrev-27132	677	4	6	6	NUM
inlawrev-27132	677	5	,	,	PUNCT
inlawrev-27132	677	6	2021	2021	NUM
inlawrev-27132	677	7	ind	ind	NOUN
inlawrev-27132	677	8	.	.	PUNCT
inlawrev-27132	677	9	acts	act	VERB
inlawrev-27132	677	10	at	at	ADP
inlawrev-27132	677	11	1191	1191	NUM
inlawrev-27132	677	12	(	(	PUNCT
inlawrev-27132	677	13	codified	codify	VERB
inlawrev-27132	677	14	at	at	ADP
inlawrev-27132	677	15	ind	ind	PROPN
inlawrev-27132	677	16	.	.	PUNCT
inlawrev-27132	678	1	code	code	PROPN
inlawrev-27132	678	2	§	§	PROPN
inlawrev-27132	678	3	6	6	NUM
inlawrev-27132	678	4	-	-	SYM
inlawrev-27132	678	5	3.5	3.5	NUM
inlawrev-27132	678	6	-	-	PUNCT
inlawrev-27132	678	7	10	10	NUM
inlawrev-27132	678	8	-	-	SYM
inlawrev-27132	678	9	8.5(b	8.5(b	NUM
inlawrev-27132	678	10	)	)	PUNCT
inlawrev-27132	678	11	(	(	PUNCT
inlawrev-27132	678	12	2021	2021	NUM
inlawrev-27132	678	13	)	)	PUNCT
inlawrev-27132	678	14	)	)	PUNCT
inlawrev-27132	679	1	;	;	PUNCT
inlawrev-27132	679	2	see	see	VERB
inlawrev-27132	679	3	ind	ind	PROPN
inlawrev-27132	679	4	.	.	PUNCT
inlawrev-27132	680	1	code	code	PROPN
inlawrev-27132	680	2	§	§	PROPN
inlawrev-27132	680	3	6	6	NUM
inlawrev-27132	680	4	-	-	SYM
inlawrev-27132	680	5	3.5	3.5	NUM
inlawrev-27132	680	6	-	-	PUNCT
inlawrev-27132	680	7	10	10	NUM
inlawrev-27132	680	8	-	-	SYM
inlawrev-27132	680	9	2	2	NUM
inlawrev-27132	680	10	(	(	PUNCT
inlawrev-27132	680	11	2021	2021	NUM
inlawrev-27132	680	12	)	)	PUNCT
inlawrev-27132	680	13	.	.	PUNCT
inlawrev-27132	681	1	189	189	NUM
inlawrev-27132	681	2	.	.	X
inlawrev-27132	681	3	act	act	NOUN
inlawrev-27132	681	4	of	of	ADP
inlawrev-27132	681	5	apr	apr	PROPN
inlawrev-27132	681	6	.	.	PROPN
inlawrev-27132	681	7	23	23	NUM
inlawrev-27132	681	8	,	,	PUNCT
inlawrev-27132	681	9	2021	2021	NUM
inlawrev-27132	681	10	,	,	PUNCT
inlawrev-27132	681	11	pub	pub	NOUN
inlawrev-27132	681	12	.	.	PUNCT
inlawrev-27132	682	1	l.	l.	PROPN
inlawrev-27132	682	2	no	no	INTJ
inlawrev-27132	682	3	.	.	PROPN
inlawrev-27132	683	1	114	114	NUM
inlawrev-27132	683	2	-	-	SYM
inlawrev-27132	683	3	2021	2021	NUM
inlawrev-27132	683	4	,	,	PUNCT
inlawrev-27132	683	5	§	§	PROPN
inlawrev-27132	683	6	6	6	NUM
inlawrev-27132	683	7	,	,	PUNCT
inlawrev-27132	683	8	2021	2021	NUM
inlawrev-27132	683	9	ind	ind	NOUN
inlawrev-27132	683	10	.	.	PUNCT
inlawrev-27132	684	1	acts	act	VERB
inlawrev-27132	684	2	1187	1187	NUM
inlawrev-27132	684	3	,	,	PUNCT
inlawrev-27132	684	4	1191	1191	NUM
inlawrev-27132	684	5	(	(	PUNCT
inlawrev-27132	684	6	codified	codify	VERB
inlawrev-27132	684	7	at	at	ADP
inlawrev-27132	684	8	ind	ind	PROPN
inlawrev-27132	684	9	.	.	PUNCT
inlawrev-27132	685	1	code	code	PROPN
inlawrev-27132	685	2	§	§	PROPN
inlawrev-27132	685	3	6	6	NUM
inlawrev-27132	685	4	-	-	SYM
inlawrev-27132	685	5	3.5	3.5	NUM
inlawrev-27132	685	6	-	-	PUNCT
inlawrev-27132	685	7	10	10	NUM
inlawrev-27132	685	8	-	-	PUNCT
inlawrev-27132	685	9	8.5(c	8.5(c	NUM
inlawrev-27132	685	10	)	)	PUNCT
inlawrev-27132	685	11	(	(	PUNCT
inlawrev-27132	685	12	2021	2021	NUM
inlawrev-27132	685	13	)	)	PUNCT
inlawrev-27132	685	14	)	)	PUNCT
inlawrev-27132	685	15	,	,	PUNCT
inlawrev-27132	685	16	effective	effective	ADJ
inlawrev-27132	685	17	july	july	PROPN
inlawrev-27132	685	18	1	1	NUM
inlawrev-27132	685	19	,	,	PUNCT
inlawrev-27132	685	20	2021	2021	NUM
inlawrev-27132	685	21	.	.	PUNCT
inlawrev-27132	686	1	190	190	NUM
inlawrev-27132	686	2	.	.	PUNCT
inlawrev-27132	687	1	i	i	PRON
inlawrev-27132	687	2	d.	d.	PROPN
inlawrev-27132	687	3	§	§	PROPN
inlawrev-27132	687	4	9	9	NUM
inlawrev-27132	687	5	,	,	PUNCT
inlawrev-27132	687	6	2021	2021	NUM
inlawrev-27132	687	7	ind	ind	NOUN
inlawrev-27132	687	8	.	.	PUNCT
inlawrev-27132	688	1	acts	act	VERB
inlawrev-27132	688	2	at	at	ADP
inlawrev-27132	688	3	1192	1192	NUM
inlawrev-27132	688	4	(	(	PUNCT
inlawrev-27132	688	5	codified	codify	VERB
inlawrev-27132	688	6	at	at	ADP
inlawrev-27132	688	7	ind	ind	PROPN
inlawrev-27132	688	8	.	.	PUNCT
inlawrev-27132	689	1	code	code	PROPN
inlawrev-27132	689	2	§	§	PROPN
inlawrev-27132	689	3	9	9	NUM
inlawrev-27132	689	4	-	-	SYM
inlawrev-27132	689	5	18.1	18.1	NUM
inlawrev-27132	689	6	-	-	PUNCT
inlawrev-27132	689	7	5	5	NUM
inlawrev-27132	689	8	-	-	SYM
inlawrev-27132	689	9	13	13	NUM
inlawrev-27132	689	10	(	(	PUNCT
inlawrev-27132	689	11	2021	2021	NUM
inlawrev-27132	689	12	)	)	PUNCT
inlawrev-27132	689	13	)	)	PUNCT
inlawrev-27132	689	14	.	.	PUNCT
inlawrev-27132	690	1	688	688	NUM
inlawrev-27132	690	2	indiana	indiana	PROPN
inlawrev-27132	690	3	law	law	PROPN
inlawrev-27132	690	4	review	review	NOUN
inlawrev-27132	691	1	[	[	X
inlawrev-27132	691	2	vol	vol	NOUN
inlawrev-27132	691	3	.	.	PUNCT
inlawrev-27132	691	4	55:669	55:669	NUM
inlawrev-27132	691	5	trailer	trailer	NOUN
inlawrev-27132	691	6	registration	registration	NOUN
inlawrev-27132	691	7	(	(	PUNCT
inlawrev-27132	691	8	i.e.	i.e.	X
inlawrev-27132	691	9	,	,	PUNCT
inlawrev-27132	691	10	ind	ind	PROPN
inlawrev-27132	691	11	.	.	PUNCT
inlawrev-27132	691	12	code	code	PROPN
inlawrev-27132	691	13	§	§	PROPN
inlawrev-27132	691	14	6	6	NUM
inlawrev-27132	691	15	-	-	SYM
inlawrev-27132	691	16	3.5	3.5	NUM
inlawrev-27132	691	17	-	-	PUNCT
inlawrev-27132	691	18	4	4	NUM
inlawrev-27132	691	19	-	-	SYM
inlawrev-27132	691	20	7.5).191	7.5).191	NUM
inlawrev-27132	691	21	•	•	NUM
inlawrev-27132	691	22	except	except	SCONJ
inlawrev-27132	691	23	for	for	ADP
inlawrev-27132	691	24	someone	someone	PRON
inlawrev-27132	691	25	who	who	PRON
inlawrev-27132	691	26	has	have	AUX
inlawrev-27132	691	27	permanently	permanently	ADV
inlawrev-27132	691	28	registered	register	VERB
inlawrev-27132	691	29	a	a	DET
inlawrev-27132	691	30	trailer	trailer	NOUN
inlawrev-27132	691	31	pursuant	pursuant	NOUN
inlawrev-27132	691	32	to	to	ADP
inlawrev-27132	691	33	ind	ind	PROPN
inlawrev-27132	691	34	.	.	PUNCT
inlawrev-27132	692	1	code	code	PROPN
inlawrev-27132	692	2	§	§	PROPN
inlawrev-27132	692	3	6	6	NUM
inlawrev-27132	692	4	-	-	SYM
inlawrev-27132	692	5	3.5	3.5	NUM
inlawrev-27132	692	6	-	-	PUNCT
inlawrev-27132	692	7	4	4	NUM
inlawrev-27132	692	8	-	-	SYM
inlawrev-27132	692	9	7.5	7.5	NUM
inlawrev-27132	692	10	,	,	PUNCT
inlawrev-27132	692	11	a	a	DET
inlawrev-27132	692	12	person	person	NOUN
inlawrev-27132	692	13	may	may	AUX
inlawrev-27132	692	14	not	not	PART
inlawrev-27132	692	15	register	register	VERB
inlawrev-27132	692	16	a	a	DET
inlawrev-27132	692	17	vehicle	vehicle	NOUN
inlawrev-27132	692	18	in	in	ADP
inlawrev-27132	692	19	a	a	DET
inlawrev-27132	692	20	county	county	NOUN
inlawrev-27132	692	21	that	that	PRON
inlawrev-27132	692	22	has	have	AUX
inlawrev-27132	692	23	adopted	adopt	VERB
inlawrev-27132	692	24	the	the	DET
inlawrev-27132	692	25	surtax	surtax	NOUN
inlawrev-27132	692	26	without	without	ADP
inlawrev-27132	692	27	paying	pay	VERB
inlawrev-27132	692	28	it	it	PRON
inlawrev-27132	692	29	to	to	ADP
inlawrev-27132	692	30	the	the	DET
inlawrev-27132	692	31	bureau	bureau	NOUN
inlawrev-27132	692	32	of	of	ADP
inlawrev-27132	692	33	motor	motor	PROPN
inlawrev-27132	692	34	vehicles.192	vehicles.192	ADP
inlawrev-27132	692	35	•	•	NOUN
inlawrev-27132	692	36	a	a	DET
inlawrev-27132	692	37	municipality	municipality	NOUN
inlawrev-27132	692	38	’s	’s	PART
inlawrev-27132	692	39	vehicle	vehicle	NOUN
inlawrev-27132	692	40	excise	excise	NOUN
inlawrev-27132	692	41	tax	tax	NOUN
inlawrev-27132	692	42	is	be	AUX
inlawrev-27132	692	43	due	due	ADJ
inlawrev-27132	692	44	each	each	DET
inlawrev-27132	692	45	year	year	NOUN
inlawrev-27132	692	46	at	at	ADP
inlawrev-27132	692	47	the	the	DET
inlawrev-27132	692	48	time	time	NOUN
inlawrev-27132	692	49	the	the	DET
inlawrev-27132	692	50	vehicle	vehicle	NOUN
inlawrev-27132	692	51	is	be	AUX
inlawrev-27132	692	52	registered	register	VERB
inlawrev-27132	692	53	,	,	PUNCT
inlawrev-27132	692	54	except	except	SCONJ
inlawrev-27132	692	55	as	as	SCONJ
inlawrev-27132	692	56	provided	provide	VERB
inlawrev-27132	692	57	in	in	ADP
inlawrev-27132	692	58	the	the	DET
inlawrev-27132	692	59	new	new	ADJ
inlawrev-27132	692	60	provision	provision	NOUN
inlawrev-27132	692	61	regarding	regard	VERB
inlawrev-27132	692	62	permanent	permanent	ADJ
inlawrev-27132	692	63	trailer	trailer	NOUN
inlawrev-27132	692	64	registration	registration	NOUN
inlawrev-27132	693	1	(	(	PUNCT
inlawrev-27132	693	2	i.e.	i.e.	X
inlawrev-27132	693	3	,	,	PUNCT
inlawrev-27132	693	4	ind	ind	PROPN
inlawrev-27132	693	5	.	.	PUNCT
inlawrev-27132	693	6	code	code	PROPN
inlawrev-27132	693	7	§	§	PROPN
inlawrev-27132	693	8	6	6	NUM
inlawrev-27132	693	9	-	-	SYM
inlawrev-27132	693	10	3.5	3.5	NUM
inlawrev-27132	693	11	-	-	PUNCT
inlawrev-27132	693	12	10	10	NUM
inlawrev-27132	693	13	-	-	PUNCT
inlawrev-27132	693	14	8.5).193	8.5).193	NUM
inlawrev-27132	693	15	•	•	NOUN
inlawrev-27132	693	16	except	except	SCONJ
inlawrev-27132	693	17	for	for	ADP
inlawrev-27132	693	18	someone	someone	PRON
inlawrev-27132	693	19	who	who	PRON
inlawrev-27132	693	20	has	have	AUX
inlawrev-27132	693	21	permanently	permanently	ADV
inlawrev-27132	693	22	registered	register	VERB
inlawrev-27132	693	23	a	a	DET
inlawrev-27132	693	24	trailer	trailer	NOUN
inlawrev-27132	693	25	pursuant	pursuant	NOUN
inlawrev-27132	693	26	to	to	ADP
inlawrev-27132	693	27	ind	ind	PROPN
inlawrev-27132	693	28	.	.	PUNCT
inlawrev-27132	694	1	code	code	PROPN
inlawrev-27132	694	2	§	§	PROPN
inlawrev-27132	694	3	6	6	NUM
inlawrev-27132	694	4	-	-	SYM
inlawrev-27132	694	5	3.5	3.5	NUM
inlawrev-27132	694	6	-	-	PUNCT
inlawrev-27132	694	7	10	10	NUM
inlawrev-27132	694	8	-	-	SYM
inlawrev-27132	694	9	8.5	8.5	NUM
inlawrev-27132	694	10	,	,	PUNCT
inlawrev-27132	694	11	a	a	DET
inlawrev-27132	694	12	person	person	NOUN
inlawrev-27132	694	13	may	may	AUX
inlawrev-27132	694	14	not	not	PART
inlawrev-27132	694	15	register	register	VERB
inlawrev-27132	694	16	a	a	DET
inlawrev-27132	694	17	vehicle	vehicle	NOUN
inlawrev-27132	694	18	in	in	ADP
inlawrev-27132	694	19	a	a	DET
inlawrev-27132	694	20	municipality	municipality	NOUN
inlawrev-27132	694	21	that	that	PRON
inlawrev-27132	694	22	has	have	AUX
inlawrev-27132	694	23	adopted	adopt	VERB
inlawrev-27132	694	24	the	the	DET
inlawrev-27132	694	25	surtax	surtax	NOUN
inlawrev-27132	694	26	without	without	ADP
inlawrev-27132	694	27	paying	pay	VERB
inlawrev-27132	694	28	it	it	PRON
inlawrev-27132	694	29	to	to	ADP
inlawrev-27132	694	30	the	the	DET
inlawrev-27132	694	31	bureau	bureau	NOUN
inlawrev-27132	694	32	of	of	ADP
inlawrev-27132	694	33	motor	motor	PROPN
inlawrev-27132	694	34	vehicles.194	vehicles.194	PROPN
inlawrev-27132	694	35	the	the	DET
inlawrev-27132	694	36	ga	ga	PROPN
inlawrev-27132	694	37	also	also	ADV
inlawrev-27132	694	38	imposed	impose	VERB
inlawrev-27132	694	39	on	on	ADP
inlawrev-27132	694	40	the	the	DET
inlawrev-27132	694	41	department	department	NOUN
inlawrev-27132	694	42	the	the	DET
inlawrev-27132	694	43	requirement	requirement	NOUN
inlawrev-27132	694	44	that	that	SCONJ
inlawrev-27132	694	45	,	,	PUNCT
inlawrev-27132	694	46	before	before	ADP
inlawrev-27132	694	47	october	october	PROPN
inlawrev-27132	694	48	1	1	NUM
inlawrev-27132	694	49	,	,	PUNCT
inlawrev-27132	694	50	2023	2023	NUM
inlawrev-27132	694	51	,	,	PUNCT
inlawrev-27132	694	52	and	and	CCONJ
inlawrev-27132	694	53	on	on	ADP
inlawrev-27132	694	54	or	or	CCONJ
inlawrev-27132	694	55	before	before	ADP
inlawrev-27132	694	56	october	october	PROPN
inlawrev-27132	694	57	1st	1st	NOUN
inlawrev-27132	694	58	of	of	ADP
inlawrev-27132	694	59	each	each	DET
inlawrev-27132	694	60	following	follow	VERB
inlawrev-27132	694	61	year	year	NOUN
inlawrev-27132	694	62	,	,	PUNCT
inlawrev-27132	694	63	the	the	DET
inlawrev-27132	694	64	department	department	NOUN
inlawrev-27132	694	65	must	must	AUX
inlawrev-27132	694	66	provide	provide	VERB
inlawrev-27132	694	67	each	each	DET
inlawrev-27132	694	68	indiana	indiana	PROPN
inlawrev-27132	694	69	county	county	PROPN
inlawrev-27132	694	70	with	with	ADP
inlawrev-27132	694	71	a	a	DET
inlawrev-27132	694	72	report	report	NOUN
inlawrev-27132	694	73	pertaining	pertain	VERB
inlawrev-27132	694	74	to	to	ADP
inlawrev-27132	694	75	the	the	DET
inlawrev-27132	694	76	fiscal	fiscal	ADJ
inlawrev-27132	694	77	year	year	NOUN
inlawrev-27132	694	78	ending	end	VERB
inlawrev-27132	694	79	in	in	ADP
inlawrev-27132	694	80	the	the	DET
inlawrev-27132	694	81	calendar	calendar	NOUN
inlawrev-27132	694	82	year	year	NOUN
inlawrev-27132	694	83	of	of	ADP
inlawrev-27132	694	84	the	the	DET
inlawrev-27132	694	85	report	report	NOUN
inlawrev-27132	694	86	’s	’s	PART
inlawrev-27132	694	87	due	due	ADJ
inlawrev-27132	694	88	date.195	date.195	NOUN
inlawrev-27132	694	89	the	the	DET
inlawrev-27132	694	90	report	report	NOUN
inlawrev-27132	694	91	must	must	AUX
inlawrev-27132	694	92	state	state	VERB
inlawrev-27132	694	93	,	,	PUNCT
inlawrev-27132	694	94	as	as	SCONJ
inlawrev-27132	694	95	regards	regard	VERB
inlawrev-27132	694	96	the	the	DET
inlawrev-27132	694	97	county	county	NOUN
inlawrev-27132	694	98	:	:	PUNCT
inlawrev-27132	694	99	(	(	PUNCT
inlawrev-27132	694	100	i	i	NOUN
inlawrev-27132	694	101	)	)	PUNCT
inlawrev-27132	694	102	the	the	DET
inlawrev-27132	694	103	number	number	NOUN
inlawrev-27132	694	104	of	of	ADP
inlawrev-27132	694	105	taxpayers	taxpayer	NOUN
inlawrev-27132	694	106	claiming	claim	VERB
inlawrev-27132	694	107	on	on	ADP
inlawrev-27132	694	108	their	their	PRON
inlawrev-27132	694	109	tax	tax	NOUN
inlawrev-27132	694	110	returns	return	NOUN
inlawrev-27132	694	111	the	the	DET
inlawrev-27132	694	112	filing	filing	NOUN
inlawrev-27132	694	113	statuses	status	NOUN
inlawrev-27132	694	114	single	single	ADJ
inlawrev-27132	694	115	,	,	PUNCT
inlawrev-27132	694	116	joint	joint	ADJ
inlawrev-27132	694	117	,	,	PUNCT
inlawrev-27132	694	118	and	and	CCONJ
inlawrev-27132	694	119	married	married	ADJ
inlawrev-27132	694	120	but	but	CCONJ
inlawrev-27132	694	121	filing	file	VERB
inlawrev-27132	694	122	separately	separately	ADV
inlawrev-27132	694	123	;	;	PUNCT
inlawrev-27132	694	124	(	(	PUNCT
inlawrev-27132	694	125	ii	ii	X
inlawrev-27132	694	126	)	)	PUNCT
inlawrev-27132	694	127	the	the	DET
inlawrev-27132	694	128	number	number	NOUN
inlawrev-27132	694	129	of	of	ADP
inlawrev-27132	694	130	returns	return	NOUN
inlawrev-27132	694	131	filed	file	VERB
inlawrev-27132	694	132	by	by	ADP
inlawrev-27132	694	133	full	full	ADJ
inlawrev-27132	694	134	-	-	PUNCT
inlawrev-27132	694	135	year	year	NOUN
inlawrev-27132	694	136	indiana	indiana	NOUN
inlawrev-27132	694	137	residents	resident	NOUN
inlawrev-27132	694	138	and	and	CCONJ
inlawrev-27132	694	139	part	part	ADJ
inlawrev-27132	694	140	-	-	PUNCT
inlawrev-27132	694	141	year	year	NOUN
inlawrev-27132	694	142	residents	resident	NOUN
inlawrev-27132	694	143	;	;	PUNCT
inlawrev-27132	694	144	(	(	PUNCT
inlawrev-27132	694	145	iii	iii	X
inlawrev-27132	694	146	)	)	PUNCT
inlawrev-27132	694	147	the	the	DET
inlawrev-27132	694	148	amounts	amount	NOUN
inlawrev-27132	694	149	the	the	DET
inlawrev-27132	694	150	department	department	NOUN
inlawrev-27132	694	151	billed	bill	VERB
inlawrev-27132	694	152	county	county	NOUN
inlawrev-27132	694	153	taxpayers	taxpayer	NOUN
inlawrev-27132	694	154	for	for	ADP
inlawrev-27132	694	155	tax	tax	NOUN
inlawrev-27132	694	156	underpayments	underpayment	NOUN
inlawrev-27132	694	157	;	;	PUNCT
inlawrev-27132	694	158	(	(	PUNCT
inlawrev-27132	694	159	iv	iv	X
inlawrev-27132	694	160	)	)	PUNCT
inlawrev-27132	694	161	the	the	DET
inlawrev-27132	694	162	amounts	amount	NOUN
inlawrev-27132	694	163	the	the	DET
inlawrev-27132	694	164	department	department	NOUN
inlawrev-27132	694	165	collected	collect	VERB
inlawrev-27132	694	166	from	from	ADP
inlawrev-27132	694	167	county	county	NOUN
inlawrev-27132	694	168	taxpayers	taxpayer	NOUN
inlawrev-27132	694	169	for	for	ADP
inlawrev-27132	694	170	delinquent	delinquent	ADJ
inlawrev-27132	694	171	taxes	taxis	NOUN
inlawrev-27132	694	172	;	;	PUNCT
inlawrev-27132	694	173	and	and	CCONJ
inlawrev-27132	694	174	(	(	PUNCT
inlawrev-27132	694	175	v	v	NOUN
inlawrev-27132	694	176	)	)	PUNCT
inlawrev-27132	694	177	the	the	DET
inlawrev-27132	694	178	amounts	amount	NOUN
inlawrev-27132	694	179	reported	report	VERB
inlawrev-27132	694	180	on	on	ADP
inlawrev-27132	694	181	the	the	DET
inlawrev-27132	694	182	individual	individual	ADJ
inlawrev-27132	694	183	lines	line	NOUN
inlawrev-27132	694	184	of	of	ADP
inlawrev-27132	694	185	the	the	DET
inlawrev-27132	694	186	annual	annual	ADJ
inlawrev-27132	694	187	returns	return	NOUN
inlawrev-27132	694	188	filed	file	VERB
inlawrev-27132	694	189	by	by	ADP
inlawrev-27132	694	190	or	or	CCONJ
inlawrev-27132	694	191	for	for	ADP
inlawrev-27132	694	192	county	county	NOUN
inlawrev-27132	694	193	taxpayers.196	taxpayers.196	NOUN
inlawrev-27132	694	194	the	the	DET
inlawrev-27132	694	195	ga	ga	PROPN
inlawrev-27132	694	196	reminded	remind	VERB
inlawrev-27132	694	197	the	the	DET
inlawrev-27132	694	198	department	department	NOUN
inlawrev-27132	694	199	not	not	PART
inlawrev-27132	694	200	to	to	PART
inlawrev-27132	694	201	run	run	VERB
inlawrev-27132	694	202	afoul	afoul	ADV
inlawrev-27132	694	203	in	in	ADP
inlawrev-27132	694	204	preparing	prepare	VERB
inlawrev-27132	694	205	these	these	DET
inlawrev-27132	694	206	reports	report	NOUN
inlawrev-27132	694	207	of	of	ADP
inlawrev-27132	694	208	irc	irc	PROPN
inlawrev-27132	694	209	§	§	PROPN
inlawrev-27132	694	210	6103	6103	NUM
inlawrev-27132	694	211	and	and	CCONJ
inlawrev-27132	694	212	the	the	DET
inlawrev-27132	694	213	irs	irs	PROPN
inlawrev-27132	694	214	’s	’s	PART
inlawrev-27132	694	215	strictly	strictly	ADV
inlawrev-27132	694	216	enforced	enforce	VERB
inlawrev-27132	694	217	prohibition	prohibition	NOUN
inlawrev-27132	694	218	against	against	ADP
inlawrev-27132	694	219	the	the	DET
inlawrev-27132	694	220	unauthorized	unauthorized	ADJ
inlawrev-27132	694	221	disclosure	disclosure	NOUN
inlawrev-27132	694	222	of	of	ADP
inlawrev-27132	694	223	tax	tax	NOUN
inlawrev-27132	694	224	return	return	NOUN
inlawrev-27132	694	225	information.197	information.197	VERB
inlawrev-27132	694	226	accordingly	accordingly	ADV
inlawrev-27132	694	227	,	,	PUNCT
inlawrev-27132	694	228	if	if	SCONJ
inlawrev-27132	694	229	amounts	amount	NOUN
inlawrev-27132	694	230	stated	state	VERB
inlawrev-27132	694	231	in	in	ADP
inlawrev-27132	694	232	the	the	DET
inlawrev-27132	694	233	reports	report	NOUN
inlawrev-27132	694	234	can	can	AUX
inlawrev-27132	694	235	reasonably	reasonably	ADV
inlawrev-27132	694	236	lead	lead	VERB
inlawrev-27132	694	237	to	to	ADP
inlawrev-27132	694	238	the	the	DET
inlawrev-27132	694	239	identification	identification	NOUN
inlawrev-27132	694	240	of	of	ADP
inlawrev-27132	694	241	any	any	DET
inlawrev-27132	694	242	taxpayer	taxpayer	NOUN
inlawrev-27132	694	243	return	return	NOUN
inlawrev-27132	694	244	information	information	NOUN
inlawrev-27132	694	245	or	or	CCONJ
inlawrev-27132	694	246	cause	cause	VERB
inlawrev-27132	694	247	the	the	DET
inlawrev-27132	694	248	unlawful	unlawful	ADJ
inlawrev-27132	694	249	disclosure	disclosure	NOUN
inlawrev-27132	694	250	of	of	ADP
inlawrev-27132	694	251	any	any	DET
inlawrev-27132	694	252	other	other	ADJ
inlawrev-27132	694	253	tax	tax	NOUN
inlawrev-27132	694	254	return	return	NOUN
inlawrev-27132	694	255	information	information	NOUN
inlawrev-27132	694	256	,	,	PUNCT
inlawrev-27132	694	257	the	the	DET
inlawrev-27132	694	258	ga	ga	NOUN
inlawrev-27132	694	259	permits	permit	VERB
inlawrev-27132	694	260	the	the	DET
inlawrev-27132	694	261	department	department	NOUN
inlawrev-27132	694	262	to	to	PART
inlawrev-27132	694	263	redact	redact	VERB
inlawrev-27132	694	264	the	the	DET
inlawrev-27132	694	265	otherwise	otherwise	ADV
inlawrev-27132	694	266	required	require	VERB
inlawrev-27132	694	267	amounts.198	amounts.198	PROPN
inlawrev-27132	694	268	f.	f.	PROPN
inlawrev-27132	694	269	excise	excise	NOUN
inlawrev-27132	694	270	taxes	taxis	NOUN
inlawrev-27132	694	271	and	and	CCONJ
inlawrev-27132	694	272	other	other	ADJ
inlawrev-27132	694	273	miscellaneous	miscellaneous	ADJ
inlawrev-27132	694	274	taxes	taxis	NOUN
inlawrev-27132	694	275	the	the	DET
inlawrev-27132	694	276	ga	ga	NOUN
inlawrev-27132	694	277	created	create	VERB
inlawrev-27132	694	278	two	two	NUM
inlawrev-27132	694	279	new	new	ADJ
inlawrev-27132	694	280	tobacco	tobacco	NOUN
inlawrev-27132	694	281	products	product	NOUN
inlawrev-27132	694	282	taxes	taxis	NOUN
inlawrev-27132	694	283	.	.	PUNCT
inlawrev-27132	695	1	first	first	ADV
inlawrev-27132	695	2	,	,	PUNCT
inlawrev-27132	695	3	it	it	PRON
inlawrev-27132	695	4	created	create	VERB
inlawrev-27132	695	5	the	the	DET
inlawrev-27132	695	6	“	"	PUNCT
inlawrev-27132	695	7	closed	closed	ADJ
inlawrev-27132	695	8	system	system	NOUN
inlawrev-27132	695	9	cartridges	cartridge	VERB
inlawrev-27132	695	10	tax	tax	NOUN
inlawrev-27132	695	11	,	,	PUNCT
inlawrev-27132	695	12	”	"	PUNCT
inlawrev-27132	695	13	which	which	PRON
inlawrev-27132	695	14	is	be	AUX
inlawrev-27132	695	15	imposed	impose	VERB
inlawrev-27132	695	16	on	on	ADP
inlawrev-27132	695	17	the	the	DET
inlawrev-27132	695	18	distribution	distribution	NOUN
inlawrev-27132	695	19	of	of	ADP
inlawrev-27132	695	20	closed	closed	ADJ
inlawrev-27132	695	21	-	-	PUNCT
inlawrev-27132	695	22	system	system	NOUN
inlawrev-27132	695	23	cartridges	cartridge	NOUN
inlawrev-27132	695	24	in	in	ADP
inlawrev-27132	695	25	indiana	indiana	PROPN
inlawrev-27132	695	26	at	at	ADP
inlawrev-27132	695	27	the	the	DET
inlawrev-27132	695	28	rate	rate	NOUN
inlawrev-27132	695	29	of	of	ADP
inlawrev-27132	695	30	25	25	NUM
inlawrev-27132	695	31	%	%	NOUN
inlawrev-27132	695	32	of	of	ADP
inlawrev-27132	695	33	the	the	DET
inlawrev-27132	695	34	cartridge	cartridge	NOUN
inlawrev-27132	695	35	’s	’s	PART
inlawrev-27132	695	36	wholesale	wholesale	ADJ
inlawrev-27132	695	37	price.199	price.199	NOUN
inlawrev-27132	695	38	191	191	NUM
inlawrev-27132	695	39	.	.	PUNCT
inlawrev-27132	696	1	i	i	PRON
inlawrev-27132	696	2	d.	d.	PROPN
inlawrev-27132	696	3	§	§	PROPN
inlawrev-27132	696	4	1	1	NUM
inlawrev-27132	696	5	,	,	PUNCT
inlawrev-27132	696	6	2021	2021	NUM
inlawrev-27132	696	7	ind	ind	NOUN
inlawrev-27132	696	8	.	.	PUNCT
inlawrev-27132	696	9	acts	act	VERB
inlawrev-27132	696	10	at	at	ADP
inlawrev-27132	696	11	1182	1182	NUM
inlawrev-27132	696	12	(	(	PUNCT
inlawrev-27132	696	13	codified	codify	VERB
inlawrev-27132	696	14	at	at	ADP
inlawrev-27132	696	15	ind	ind	PROPN
inlawrev-27132	696	16	.	.	PUNCT
inlawrev-27132	697	1	code	code	PROPN
inlawrev-27132	697	2	§	§	PROPN
inlawrev-27132	697	3	6	6	NUM
inlawrev-27132	697	4	-	-	SYM
inlawrev-27132	697	5	3.5	3.5	NUM
inlawrev-27132	697	6	-	-	PUNCT
inlawrev-27132	697	7	4	4	NUM
inlawrev-27132	697	8	-	-	SYM
inlawrev-27132	697	9	2	2	NUM
inlawrev-27132	697	10	(	(	PUNCT
inlawrev-27132	697	11	2021	2021	NUM
inlawrev-27132	697	12	)	)	PUNCT
inlawrev-27132	697	13	)	)	PUNCT
inlawrev-27132	697	14	.	.	PUNCT
inlawrev-27132	698	1	192	192	NUM
inlawrev-27132	698	2	.	.	PUNCT
inlawrev-27132	699	1	i	i	PRON
inlawrev-27132	699	2	d.	d.	PROPN
inlawrev-27132	699	3	§	§	PROPN
inlawrev-27132	699	4	2	2	NUM
inlawrev-27132	699	5	,	,	PUNCT
inlawrev-27132	699	6	2021	2021	NUM
inlawrev-27132	699	7	ind	ind	NOUN
inlawrev-27132	699	8	.	.	PUNCT
inlawrev-27132	700	1	acts	act	VERB
inlawrev-27132	700	2	at	at	ADP
inlawrev-27132	700	3	1189	1189	NUM
inlawrev-27132	700	4	(	(	PUNCT
inlawrev-27132	700	5	codified	codify	VERB
inlawrev-27132	700	6	at	at	ADP
inlawrev-27132	700	7	ind	ind	PROPN
inlawrev-27132	700	8	.	.	PUNCT
inlawrev-27132	701	1	code	code	PROPN
inlawrev-27132	701	2	§	§	PROPN
inlawrev-27132	701	3	6	6	NUM
inlawrev-27132	701	4	-	-	SYM
inlawrev-27132	701	5	3.5	3.5	NUM
inlawrev-27132	701	6	-	-	PUNCT
inlawrev-27132	701	7	4	4	NUM
inlawrev-27132	701	8	-	-	SYM
inlawrev-27132	701	9	7	7	NUM
inlawrev-27132	701	10	(	(	PUNCT
inlawrev-27132	701	11	2021	2021	NUM
inlawrev-27132	701	12	)	)	PUNCT
inlawrev-27132	701	13	)	)	PUNCT
inlawrev-27132	701	14	.	.	PUNCT
inlawrev-27132	702	1	193	193	NUM
inlawrev-27132	702	2	.	.	PUNCT
inlawrev-27132	703	1	i	i	PRON
inlawrev-27132	703	2	d.	d.	PROPN
inlawrev-27132	703	3	§	§	PROPN
inlawrev-27132	703	4	4	4	NUM
inlawrev-27132	703	5	,	,	PUNCT
inlawrev-27132	703	6	2021	2021	NUM
inlawrev-27132	703	7	ind	ind	NOUN
inlawrev-27132	703	8	.	.	PUNCT
inlawrev-27132	704	1	acts	act	VERB
inlawrev-27132	704	2	at	at	ADP
inlawrev-27132	704	3	1189	1189	NUM
inlawrev-27132	704	4	(	(	PUNCT
inlawrev-27132	704	5	codified	codify	VERB
inlawrev-27132	704	6	at	at	ADP
inlawrev-27132	704	7	ind	ind	PROPN
inlawrev-27132	704	8	.	.	PUNCT
inlawrev-27132	705	1	code	code	PROPN
inlawrev-27132	705	2	§	§	PROPN
inlawrev-27132	705	3	6	6	NUM
inlawrev-27132	705	4	-	-	SYM
inlawrev-27132	705	5	3.5	3.5	NUM
inlawrev-27132	705	6	-	-	PUNCT
inlawrev-27132	705	7	10	10	NUM
inlawrev-27132	705	8	-	-	SYM
inlawrev-27132	705	9	2	2	NUM
inlawrev-27132	705	10	(	(	PUNCT
inlawrev-27132	705	11	2021	2021	NUM
inlawrev-27132	705	12	)	)	PUNCT
inlawrev-27132	705	13	)	)	PUNCT
inlawrev-27132	705	14	.	.	PUNCT
inlawrev-27132	706	1	194	194	NUM
inlawrev-27132	706	2	.	.	PUNCT
inlawrev-27132	707	1	i	i	PRON
inlawrev-27132	707	2	d.	d.	PROPN
inlawrev-27132	707	3	§	§	PROPN
inlawrev-27132	707	4	5	5	NUM
inlawrev-27132	707	5	,	,	PUNCT
inlawrev-27132	707	6	2021	2021	NUM
inlawrev-27132	707	7	ind	ind	NOUN
inlawrev-27132	707	8	.	.	PUNCT
inlawrev-27132	708	1	acts	act	VERB
inlawrev-27132	708	2	at	at	ADP
inlawrev-27132	708	3	1190	1190	NUM
inlawrev-27132	708	4	(	(	PUNCT
inlawrev-27132	708	5	codified	codify	VERB
inlawrev-27132	708	6	at	at	ADP
inlawrev-27132	708	7	ind	ind	PROPN
inlawrev-27132	708	8	.	.	PUNCT
inlawrev-27132	709	1	code	code	PROPN
inlawrev-27132	709	2	§	§	PROPN
inlawrev-27132	709	3	6	6	NUM
inlawrev-27132	709	4	-	-	SYM
inlawrev-27132	709	5	3.5	3.5	NUM
inlawrev-27132	709	6	-	-	PUNCT
inlawrev-27132	709	7	10	10	NUM
inlawrev-27132	709	8	-	-	SYM
inlawrev-27132	709	9	7	7	NUM
inlawrev-27132	709	10	(	(	PUNCT
inlawrev-27132	709	11	2021	2021	NUM
inlawrev-27132	709	12	)	)	PUNCT
inlawrev-27132	709	13	)	)	PUNCT
inlawrev-27132	709	14	.	.	PUNCT
inlawrev-27132	710	1	195	195	NUM
inlawrev-27132	710	2	.	.	X
inlawrev-27132	710	3	act	act	NOUN
inlawrev-27132	710	4	of	of	ADP
inlawrev-27132	710	5	apr	apr	PROPN
inlawrev-27132	710	6	.	.	PROPN
inlawrev-27132	710	7	29	29	NUM
inlawrev-27132	710	8	,	,	PUNCT
inlawrev-27132	710	9	2021	2021	NUM
inlawrev-27132	710	10	,	,	PUNCT
inlawrev-27132	710	11	pub	pub	NOUN
inlawrev-27132	710	12	.	.	PUNCT
inlawrev-27132	711	1	l.	l.	PROPN
inlawrev-27132	711	2	no	no	INTJ
inlawrev-27132	711	3	.	.	PROPN
inlawrev-27132	712	1	165	165	NUM
inlawrev-27132	712	2	-	-	SYM
inlawrev-27132	712	3	2021	2021	NUM
inlawrev-27132	712	4	,	,	PUNCT
inlawrev-27132	712	5	§	§	PROPN
inlawrev-27132	712	6	96	96	NUM
inlawrev-27132	712	7	,	,	PUNCT
inlawrev-27132	712	8	2021	2021	NUM
inlawrev-27132	712	9	ind	ind	NOUN
inlawrev-27132	712	10	.	.	PUNCT
inlawrev-27132	713	1	acts	act	VERB
inlawrev-27132	713	2	1788	1788	NUM
inlawrev-27132	713	3	,	,	PUNCT
inlawrev-27132	713	4	2111	2111	NUM
inlawrev-27132	713	5	(	(	PUNCT
inlawrev-27132	713	6	codified	codify	VERB
inlawrev-27132	713	7	at	at	ADP
inlawrev-27132	713	8	ind	ind	PROPN
inlawrev-27132	713	9	.	.	PUNCT
inlawrev-27132	714	1	code	code	PROPN
inlawrev-27132	714	2	§	§	PROPN
inlawrev-27132	714	3	6	6	NUM
inlawrev-27132	714	4	-	-	SYM
inlawrev-27132	714	5	3.6	3.6	NUM
inlawrev-27132	714	6	-	-	SYM
inlawrev-27132	714	7	9	9	NUM
inlawrev-27132	714	8	-	-	SYM
inlawrev-27132	714	9	19	19	NUM
inlawrev-27132	714	10	(	(	PUNCT
inlawrev-27132	714	11	2023	2023	NUM
inlawrev-27132	714	12	)	)	PUNCT
inlawrev-27132	714	13	)	)	PUNCT
inlawrev-27132	714	14	,	,	PUNCT
inlawrev-27132	714	15	effective	effective	ADJ
inlawrev-27132	714	16	july	july	PROPN
inlawrev-27132	714	17	1	1	NUM
inlawrev-27132	714	18	,	,	PUNCT
inlawrev-27132	714	19	2023	2023	NUM
inlawrev-27132	714	20	.	.	PUNCT
inlawrev-27132	715	1	196	196	NUM
inlawrev-27132	715	2	.	.	PUNCT
inlawrev-27132	716	1	i	i	PRON
inlawrev-27132	716	2	d.	d.	PROPN
inlawrev-27132	716	3	197	197	NUM
inlawrev-27132	716	4	.	.	PUNCT
inlawrev-27132	717	1	i	i	PRON
inlawrev-27132	717	2	d.	d.	PROPN
inlawrev-27132	717	3	198	198	NUM
inlawrev-27132	717	4	.	.	PUNCT
inlawrev-27132	718	1	i	i	PRON
inlawrev-27132	718	2	d.	d.	PROPN
inlawrev-27132	718	3	199	199	NUM
inlawrev-27132	718	4	.	.	PUNCT
inlawrev-27132	719	1	i	i	PRON
inlawrev-27132	719	2	d.	d.	PROPN
inlawrev-27132	719	3	§	§	PROPN
inlawrev-27132	719	4	108	108	NUM
inlawrev-27132	719	5	,	,	PUNCT
inlawrev-27132	719	6	2021	2021	NUM
inlawrev-27132	719	7	ind	ind	NOUN
inlawrev-27132	719	8	.	.	PUNCT
inlawrev-27132	720	1	acts	act	VERB
inlawrev-27132	720	2	at	at	ADP
inlawrev-27132	720	3	2124	2124	NUM
inlawrev-27132	720	4	(	(	PUNCT
inlawrev-27132	720	5	codified	codify	VERB
inlawrev-27132	720	6	at	at	ADP
inlawrev-27132	720	7	ind	ind	PROPN
inlawrev-27132	720	8	.	.	PUNCT
inlawrev-27132	721	1	code	code	PROPN
inlawrev-27132	721	2	§	§	PROPN
inlawrev-27132	721	3	6	6	NUM
inlawrev-27132	721	4	-	-	SYM
inlawrev-27132	721	5	7	7	NUM
inlawrev-27132	721	6	-	-	PUNCT
inlawrev-27132	721	7	2	2	NUM
inlawrev-27132	721	8	-	-	SYM
inlawrev-27132	721	9	7.5	7.5	NUM
inlawrev-27132	721	10	(	(	PUNCT
inlawrev-27132	721	11	2022	2022	NUM
inlawrev-27132	721	12	)	)	PUNCT
inlawrev-27132	721	13	)	)	PUNCT
inlawrev-27132	721	14	,	,	PUNCT
inlawrev-27132	721	15	effective	effective	ADJ
inlawrev-27132	721	16	july	july	PROPN
inlawrev-27132	721	17	2022	2022	NUM
inlawrev-27132	721	18	]	]	PUNCT
inlawrev-27132	721	19	tax	tax	NOUN
inlawrev-27132	721	20	law	law	NOUN
inlawrev-27132	721	21	–	–	PUNCT
inlawrev-27132	721	22	state	state	NOUN
inlawrev-27132	721	23	689	689	NUM
inlawrev-27132	721	24	distributors	distributor	NOUN
inlawrev-27132	721	25	include	include	VERB
inlawrev-27132	721	26	persons	person	NOUN
inlawrev-27132	721	27	selling	sell	VERB
inlawrev-27132	721	28	closed	closed	ADJ
inlawrev-27132	721	29	system	system	NOUN
inlawrev-27132	721	30	cartridges	cartridge	NOUN
inlawrev-27132	721	31	via	via	ADP
inlawrev-27132	721	32	the	the	DET
inlawrev-27132	721	33	internet.200	internet.200	PROPN
inlawrev-27132	721	34	the	the	DET
inlawrev-27132	721	35	tax	tax	NOUN
inlawrev-27132	721	36	is	be	AUX
inlawrev-27132	721	37	imposed	impose	VERB
inlawrev-27132	721	38	at	at	ADP
inlawrev-27132	721	39	the	the	DET
inlawrev-27132	721	40	time	time	NOUN
inlawrev-27132	721	41	the	the	DET
inlawrev-27132	721	42	distributor	distributor	NOUN
inlawrev-27132	721	43	:	:	PUNCT
inlawrev-27132	721	44	(	(	PUNCT
inlawrev-27132	721	45	i	i	NOUN
inlawrev-27132	721	46	)	)	PUNCT
inlawrev-27132	721	47	brings	bring	VERB
inlawrev-27132	721	48	or	or	CCONJ
inlawrev-27132	721	49	causes	cause	VERB
inlawrev-27132	721	50	closed	closed	ADJ
inlawrev-27132	721	51	system	system	NOUN
inlawrev-27132	721	52	cartridges	cartridge	NOUN
inlawrev-27132	721	53	to	to	PART
inlawrev-27132	721	54	be	be	AUX
inlawrev-27132	721	55	brought	bring	VERB
inlawrev-27132	721	56	into	into	ADP
inlawrev-27132	721	57	indiana	indiana	PROPN
inlawrev-27132	721	58	for	for	ADP
inlawrev-27132	721	59	distribution	distribution	NOUN
inlawrev-27132	721	60	,	,	PUNCT
inlawrev-27132	721	61	(	(	PUNCT
inlawrev-27132	721	62	ii	ii	NOUN
inlawrev-27132	721	63	)	)	PUNCT
inlawrev-27132	721	64	manufactures	manufacture	VERB
inlawrev-27132	721	65	closed	closed	ADJ
inlawrev-27132	721	66	system	system	NOUN
inlawrev-27132	721	67	cartridges	cartridge	NOUN
inlawrev-27132	721	68	in	in	ADP
inlawrev-27132	721	69	indiana	indiana	PROPN
inlawrev-27132	721	70	for	for	ADP
inlawrev-27132	721	71	distribution	distribution	NOUN
inlawrev-27132	721	72	;	;	PUNCT
inlawrev-27132	721	73	or	or	CCONJ
inlawrev-27132	721	74	(	(	PUNCT
inlawrev-27132	721	75	3	3	X
inlawrev-27132	721	76	)	)	PUNCT
inlawrev-27132	721	77	transports	transport	NOUN
inlawrev-27132	721	78	closed	close	VERB
inlawrev-27132	721	79	system	system	NOUN
inlawrev-27132	721	80	cartridges	cartridge	NOUN
inlawrev-27132	721	81	to	to	ADP
inlawrev-27132	721	82	retail	retail	ADJ
inlawrev-27132	721	83	dealers	dealer	NOUN
inlawrev-27132	721	84	in	in	ADP
inlawrev-27132	721	85	indiana	indiana	PROPN
inlawrev-27132	721	86	for	for	SCONJ
inlawrev-27132	721	87	them	they	PRON
inlawrev-27132	721	88	to	to	PART
inlawrev-27132	721	89	resale.201	resale.201	VERB
inlawrev-27132	721	90	a	a	DET
inlawrev-27132	721	91	consumer	consumer	NOUN
inlawrev-27132	721	92	of	of	ADP
inlawrev-27132	721	93	these	these	DET
inlawrev-27132	721	94	cartridges	cartridge	NOUN
inlawrev-27132	721	95	who	who	PRON
inlawrev-27132	721	96	purchases	purchase	VERB
inlawrev-27132	721	97	untaxed	untaxed	ADJ
inlawrev-27132	721	98	cartridges	cartridge	NOUN
inlawrev-27132	721	99	from	from	ADP
inlawrev-27132	721	100	an	an	DET
inlawrev-27132	721	101	indiana	indiana	NOUN
inlawrev-27132	721	102	retailer	retailer	NOUN
inlawrev-27132	721	103	or	or	CCONJ
inlawrev-27132	721	104	through	through	ADP
inlawrev-27132	721	105	an	an	DET
inlawrev-27132	721	106	internet	internet	NOUN
inlawrev-27132	721	107	website	website	NOUN
inlawrev-27132	721	108	,	,	PUNCT
inlawrev-27132	721	109	catalog	catalog	NOUN
inlawrev-27132	721	110	,	,	PUNCT
inlawrev-27132	721	111	or	or	CCONJ
inlawrev-27132	721	112	other	other	ADJ
inlawrev-27132	721	113	similar	similar	ADJ
inlawrev-27132	721	114	means	mean	NOUN
inlawrev-27132	721	115	is	be	AUX
inlawrev-27132	721	116	responsible	responsible	ADJ
inlawrev-27132	721	117	for	for	ADP
inlawrev-27132	721	118	paying	pay	VERB
inlawrev-27132	721	119	the	the	DET
inlawrev-27132	721	120	tax.202	tax.202	NOUN
inlawrev-27132	721	121	the	the	DET
inlawrev-27132	721	122	ga	ga	PROPN
inlawrev-27132	721	123	defines	define	VERB
inlawrev-27132	721	124	a	a	DET
inlawrev-27132	721	125	“	"	PUNCT
inlawrev-27132	721	126	closed	closed	ADJ
inlawrev-27132	721	127	-	-	PUNCT
inlawrev-27132	721	128	system	system	NOUN
inlawrev-27132	721	129	cartridge	cartridge	NOUN
inlawrev-27132	721	130	”	"	PUNCT
inlawrev-27132	721	131	as	as	ADP
inlawrev-27132	721	132	a	a	DET
inlawrev-27132	721	133	sealed	seal	VERB
inlawrev-27132	721	134	,	,	PUNCT
inlawrev-27132	721	135	prefilled	prefille	VERB
inlawrev-27132	721	136	,	,	PUNCT
inlawrev-27132	721	137	and	and	CCONJ
inlawrev-27132	721	138	disposable	disposable	ADJ
inlawrev-27132	721	139	container	container	NOUN
inlawrev-27132	721	140	of	of	ADP
inlawrev-27132	721	141	consumable	consumable	ADJ
inlawrev-27132	721	142	material.203	material.203	NOUN
inlawrev-27132	721	143	the	the	DET
inlawrev-27132	721	144	container	container	NOUN
inlawrev-27132	721	145	is	be	AUX
inlawrev-27132	721	146	inserted	insert	VERB
inlawrev-27132	721	147	directly	directly	ADV
inlawrev-27132	721	148	into	into	ADP
inlawrev-27132	721	149	a	a	DET
inlawrev-27132	721	150	vapor	vapor	NOUN
inlawrev-27132	721	151	product	product	NOUN
inlawrev-27132	721	152	and	and	CCONJ
inlawrev-27132	721	153	is	be	AUX
inlawrev-27132	721	154	not	not	PART
inlawrev-27132	721	155	intended	intend	VERB
inlawrev-27132	721	156	to	to	PART
inlawrev-27132	721	157	be	be	AUX
inlawrev-27132	721	158	opened	open	VERB
inlawrev-27132	721	159	or	or	CCONJ
inlawrev-27132	721	160	accessed	access	VERB
inlawrev-27132	721	161	through	through	ADP
inlawrev-27132	721	162	customary	customary	ADJ
inlawrev-27132	721	163	or	or	CCONJ
inlawrev-27132	721	164	reasonably	reasonably	ADV
inlawrev-27132	721	165	foreseeable	foreseeable	ADJ
inlawrev-27132	721	166	handling	handling	NOUN
inlawrev-27132	721	167	or	or	CCONJ
inlawrev-27132	721	168	use.204	use.204	NOUN
inlawrev-27132	721	169	second	second	NOUN
inlawrev-27132	721	170	,	,	PUNCT
inlawrev-27132	721	171	the	the	DET
inlawrev-27132	721	172	ga	ga	NOUN
inlawrev-27132	721	173	created	create	VERB
inlawrev-27132	721	174	the	the	DET
inlawrev-27132	721	175	“	"	PUNCT
inlawrev-27132	721	176	electronic	electronic	ADJ
inlawrev-27132	721	177	cigarette	cigarette	NOUN
inlawrev-27132	721	178	tax	tax	NOUN
inlawrev-27132	721	179	,	,	PUNCT
inlawrev-27132	721	180	”	"	PUNCT
inlawrev-27132	721	181	which	which	PRON
inlawrev-27132	721	182	is	be	AUX
inlawrev-27132	721	183	imposed	impose	VERB
inlawrev-27132	721	184	on	on	ADP
inlawrev-27132	721	185	the	the	DET
inlawrev-27132	721	186	retail	retail	ADJ
inlawrev-27132	721	187	sale	sale	NOUN
inlawrev-27132	721	188	of	of	ADP
inlawrev-27132	721	189	consumable	consumable	ADJ
inlawrev-27132	721	190	material	material	NOUN
inlawrev-27132	721	191	and	and	CCONJ
inlawrev-27132	721	192	vapor	vapor	NOUN
inlawrev-27132	721	193	products	product	NOUN
inlawrev-27132	721	194	in	in	ADP
inlawrev-27132	721	195	indiana	indiana	PROPN
inlawrev-27132	721	196	at	at	ADP
inlawrev-27132	721	197	the	the	DET
inlawrev-27132	721	198	rate	rate	NOUN
inlawrev-27132	721	199	of	of	ADP
inlawrev-27132	721	200	15	15	NUM
inlawrev-27132	721	201	%	%	NOUN
inlawrev-27132	721	202	of	of	ADP
inlawrev-27132	721	203	the	the	DET
inlawrev-27132	721	204	gross	gross	ADJ
inlawrev-27132	721	205	retail	retail	ADJ
inlawrev-27132	721	206	income	income	NOUN
inlawrev-27132	721	207	received	receive	VERB
inlawrev-27132	721	208	by	by	ADP
inlawrev-27132	721	209	the	the	DET
inlawrev-27132	721	210	retail	retail	ADJ
inlawrev-27132	721	211	dealer	dealer	NOUN
inlawrev-27132	721	212	for	for	ADP
inlawrev-27132	721	213	the	the	DET
inlawrev-27132	721	214	sale.205	sale.205	NOUN
inlawrev-27132	721	215	the	the	DET
inlawrev-27132	721	216	ga	ga	PROPN
inlawrev-27132	721	217	defines	define	VERB
inlawrev-27132	721	218	“	"	PUNCT
inlawrev-27132	721	219	consumable	consumable	ADJ
inlawrev-27132	721	220	material	material	NOUN
inlawrev-27132	721	221	”	"	PUNCT
inlawrev-27132	721	222	as	as	ADP
inlawrev-27132	721	223	any	any	DET
inlawrev-27132	721	224	liquid	liquid	ADJ
inlawrev-27132	721	225	solution	solution	NOUN
inlawrev-27132	721	226	or	or	CCONJ
inlawrev-27132	721	227	other	other	ADJ
inlawrev-27132	721	228	material	material	NOUN
inlawrev-27132	721	229	used	use	VERB
inlawrev-27132	721	230	in	in	ADP
inlawrev-27132	721	231	an	an	DET
inlawrev-27132	721	232	“	"	PUNCT
inlawrev-27132	721	233	open	open	ADJ
inlawrev-27132	721	234	-	-	PUNCT
inlawrev-27132	721	235	system	system	NOUN
inlawrev-27132	721	236	container	container	NOUN
inlawrev-27132	721	237	”	"	PUNCT
inlawrev-27132	721	238	that	that	PRON
inlawrev-27132	721	239	is	be	AUX
inlawrev-27132	721	240	depleted	deplete	VERB
inlawrev-27132	721	241	as	as	SCONJ
inlawrev-27132	721	242	the	the	DET
inlawrev-27132	721	243	vapor	vapor	NOUN
inlawrev-27132	721	244	product	product	NOUN
inlawrev-27132	721	245	is	be	AUX
inlawrev-27132	721	246	used.206	used.206	SCONJ
inlawrev-27132	721	247	the	the	DET
inlawrev-27132	721	248	term	term	NOUN
inlawrev-27132	721	249	does	do	AUX
inlawrev-27132	721	250	not	not	PART
inlawrev-27132	721	251	include	include	VERB
inlawrev-27132	721	252	closed	close	VERB
inlawrev-27132	721	253	-	-	PUNCT
inlawrev-27132	721	254	system	system	NOUN
inlawrev-27132	721	255	cartridges	cartridge	NOUN
inlawrev-27132	721	256	as	as	SCONJ
inlawrev-27132	721	257	defined	define	VERB
inlawrev-27132	721	258	in	in	ADP
inlawrev-27132	721	259	the	the	DET
inlawrev-27132	721	260	closed	closed	ADJ
inlawrev-27132	721	261	-	-	PUNCT
inlawrev-27132	721	262	system	system	NOUN
inlawrev-27132	721	263	cartridges	cartridge	NOUN
inlawrev-27132	721	264	tax.207	tax.207	VERB
inlawrev-27132	721	265	an	an	DET
inlawrev-27132	721	266	open	open	ADJ
inlawrev-27132	721	267	-	-	PUNCT
inlawrev-27132	721	268	system	system	NOUN
inlawrev-27132	721	269	container	container	NOUN
inlawrev-27132	721	270	is	be	AUX
inlawrev-27132	721	271	a	a	DET
inlawrev-27132	721	272	refillable	refillable	ADJ
inlawrev-27132	721	273	container	container	NOUN
inlawrev-27132	721	274	of	of	ADP
inlawrev-27132	721	275	consumable	consumable	ADJ
inlawrev-27132	721	276	material	material	NOUN
inlawrev-27132	721	277	intended	intend	VERB
inlawrev-27132	721	278	for	for	ADP
inlawrev-27132	721	279	use	use	NOUN
inlawrev-27132	721	280	in	in	ADP
inlawrev-27132	721	281	a	a	DET
inlawrev-27132	721	282	vapor	vapor	NOUN
inlawrev-27132	721	283	product.208	product.208	NOUN
inlawrev-27132	721	284	as	as	ADP
inlawrev-27132	721	285	before	before	ADV
inlawrev-27132	721	286	,	,	PUNCT
inlawrev-27132	721	287	the	the	DET
inlawrev-27132	721	288	term	term	NOUN
inlawrev-27132	721	289	does	do	AUX
inlawrev-27132	721	290	not	not	PART
inlawrev-27132	721	291	include	include	VERB
inlawrev-27132	721	292	closed	closed	ADJ
inlawrev-27132	721	293	system	system	NOUN
inlawrev-27132	721	294	cartridges	cartridge	NOUN
inlawrev-27132	721	295	as	as	SCONJ
inlawrev-27132	721	296	defined	define	VERB
inlawrev-27132	721	297	in	in	ADP
inlawrev-27132	721	298	the	the	DET
inlawrev-27132	721	299	closed	closed	ADJ
inlawrev-27132	721	300	system	system	NOUN
inlawrev-27132	721	301	cartridges	cartridge	NOUN
inlawrev-27132	721	302	tax.209	tax.209	VERB
inlawrev-27132	721	303	the	the	DET
inlawrev-27132	721	304	ga	ga	PROPN
inlawrev-27132	721	305	defines	define	VERB
inlawrev-27132	721	306	“	"	PUNCT
inlawrev-27132	721	307	vapor	vapor	NOUN
inlawrev-27132	721	308	product	product	NOUN
inlawrev-27132	721	309	”	"	PUNCT
inlawrev-27132	721	310	as	as	ADP
inlawrev-27132	721	311	:	:	PUNCT
inlawrev-27132	721	312	(	(	PUNCT
inlawrev-27132	721	313	i	i	NOUN
inlawrev-27132	721	314	)	)	PUNCT
inlawrev-27132	721	315	a	a	DET
inlawrev-27132	721	316	device	device	NOUN
inlawrev-27132	721	317	such	such	ADJ
inlawrev-27132	721	318	as	as	ADP
inlawrev-27132	721	319	an	an	DET
inlawrev-27132	721	320	electronic	electronic	ADJ
inlawrev-27132	721	321	cigarette	cigarette	NOUN
inlawrev-27132	721	322	that	that	PRON
inlawrev-27132	721	323	employs	employ	VERB
inlawrev-27132	721	324	a	a	DET
inlawrev-27132	721	325	mechanical	mechanical	ADJ
inlawrev-27132	721	326	heating	heating	NOUN
inlawrev-27132	721	327	element	element	NOUN
inlawrev-27132	721	328	,	,	PUNCT
inlawrev-27132	721	329	battery	battery	NOUN
inlawrev-27132	721	330	,	,	PUNCT
inlawrev-27132	721	331	or	or	CCONJ
inlawrev-27132	721	332	electronic	electronic	ADJ
inlawrev-27132	721	333	circuit	circuit	NOUN
inlawrev-27132	721	334	,	,	PUNCT
inlawrev-27132	721	335	regardless	regardless	ADV
inlawrev-27132	721	336	of	of	ADP
inlawrev-27132	721	337	shape	shape	NOUN
inlawrev-27132	721	338	or	or	CCONJ
inlawrev-27132	721	339	size	size	NOUN
inlawrev-27132	721	340	,	,	PUNCT
inlawrev-27132	721	341	that	that	PRON
inlawrev-27132	721	342	is	be	AUX
inlawrev-27132	721	343	used	use	VERB
inlawrev-27132	721	344	to	to	PART
inlawrev-27132	721	345	produce	produce	VERB
inlawrev-27132	721	346	vapor	vapor	NOUN
inlawrev-27132	721	347	from	from	ADP
inlawrev-27132	721	348	consumable	consumable	ADJ
inlawrev-27132	721	349	material	material	NOUN
inlawrev-27132	721	350	that	that	PRON
inlawrev-27132	721	351	may	may	AUX
inlawrev-27132	721	352	or	or	CCONJ
inlawrev-27132	721	353	may	may	AUX
inlawrev-27132	721	354	not	not	PART
inlawrev-27132	721	355	be	be	AUX
inlawrev-27132	721	356	sold	sell	VERB
inlawrev-27132	721	357	as	as	ADP
inlawrev-27132	721	358	part	part	NOUN
inlawrev-27132	721	359	of	of	ADP
inlawrev-27132	721	360	the	the	DET
inlawrev-27132	721	361	device	device	NOUN
inlawrev-27132	721	362	;	;	PUNCT
inlawrev-27132	721	363	(	(	PUNCT
inlawrev-27132	721	364	ii	ii	NOUN
inlawrev-27132	721	365	)	)	PUNCT
inlawrev-27132	721	366	any	any	DET
inlawrev-27132	721	367	open	open	ADJ
inlawrev-27132	721	368	-	-	PUNCT
inlawrev-27132	721	369	system	system	NOUN
inlawrev-27132	721	370	container	container	NOUN
inlawrev-27132	721	371	of	of	ADP
inlawrev-27132	721	372	a	a	DET
inlawrev-27132	721	373	consumable	consumable	ADJ
inlawrev-27132	721	374	material	material	NOUN
inlawrev-27132	721	375	in	in	ADP
inlawrev-27132	721	376	a	a	DET
inlawrev-27132	721	377	solution	solution	NOUN
inlawrev-27132	721	378	or	or	CCONJ
inlawrev-27132	721	379	other	other	ADJ
inlawrev-27132	721	380	form	form	NOUN
inlawrev-27132	721	381	that	that	PRON
inlawrev-27132	721	382	is	be	AUX
inlawrev-27132	721	383	intended	intend	VERB
inlawrev-27132	721	384	to	to	PART
inlawrev-27132	721	385	be	be	AUX
inlawrev-27132	721	386	used	use	VERB
inlawrev-27132	721	387	with	with	ADP
inlawrev-27132	721	388	or	or	CCONJ
inlawrev-27132	721	389	in	in	ADP
inlawrev-27132	721	390	a	a	DET
inlawrev-27132	721	391	device	device	NOUN
inlawrev-27132	721	392	described	describe	VERB
inlawrev-27132	721	393	in	in	ADP
inlawrev-27132	721	394	number	number	NOUN
inlawrev-27132	721	395	(	(	PUNCT
inlawrev-27132	721	396	i	i	NOUN
inlawrev-27132	721	397	)	)	PUNCT
inlawrev-27132	721	398	above	above	ADV
inlawrev-27132	721	399	;	;	PUNCT
inlawrev-27132	721	400	or	or	CCONJ
inlawrev-27132	721	401	(	(	PUNCT
inlawrev-27132	721	402	iii	iii	X
inlawrev-27132	721	403	)	)	PUNCT
inlawrev-27132	721	404	a	a	DET
inlawrev-27132	721	405	disposable	disposable	ADJ
inlawrev-27132	721	406	vapor	vapor	NOUN
inlawrev-27132	721	407	device	device	NOUN
inlawrev-27132	721	408	that	that	PRON
inlawrev-27132	721	409	is	be	AUX
inlawrev-27132	721	410	attached	attach	VERB
inlawrev-27132	721	411	to	to	ADP
inlawrev-27132	721	412	a	a	DET
inlawrev-27132	721	413	closed	closed	ADJ
inlawrev-27132	721	414	-	-	PUNCT
inlawrev-27132	721	415	system	system	NOUN
inlawrev-27132	721	416	cartridge	cartridge	NOUN
inlawrev-27132	721	417	and	and	CCONJ
inlawrev-27132	721	418	intended	intend	VERB
inlawrev-27132	721	419	for	for	ADP
inlawrev-27132	721	420	single	single	ADJ
inlawrev-27132	721	421	use.210	use.210	NOUN
inlawrev-27132	721	422	the	the	DET
inlawrev-27132	721	423	term	term	NOUN
inlawrev-27132	721	424	“	"	PUNCT
inlawrev-27132	721	425	vapor	vapor	NOUN
inlawrev-27132	721	426	product	product	NOUN
inlawrev-27132	721	427	”	"	PUNCT
inlawrev-27132	721	428	does	do	AUX
inlawrev-27132	721	429	not	not	PART
inlawrev-27132	721	430	include	include	VERB
inlawrev-27132	721	431	closed	close	VERB
inlawrev-27132	721	432	-	-	PUNCT
inlawrev-27132	721	433	system	system	NOUN
inlawrev-27132	721	434	cartridges	cartridge	NOUN
inlawrev-27132	721	435	as	as	SCONJ
inlawrev-27132	721	436	defined	define	VERB
inlawrev-27132	721	437	in	in	ADP
inlawrev-27132	721	438	the	the	DET
inlawrev-27132	721	439	closed	closed	ADJ
inlawrev-27132	721	440	-	-	PUNCT
inlawrev-27132	721	441	system	system	NOUN
inlawrev-27132	721	442	cartridges	cartridge	NOUN
inlawrev-27132	721	443	tax.211	tax.211	VERB
inlawrev-27132	721	444	the	the	DET
inlawrev-27132	721	445	person	person	NOUN
inlawrev-27132	721	446	who	who	PRON
inlawrev-27132	721	447	acquires	acquire	VERB
inlawrev-27132	721	448	1	1	NUM
inlawrev-27132	721	449	,	,	PUNCT
inlawrev-27132	721	450	2022	2022	NUM
inlawrev-27132	721	451	.	.	PUNCT
inlawrev-27132	722	1	200	200	NUM
inlawrev-27132	722	2	.	.	PUNCT
inlawrev-27132	723	1	i	i	PRON
inlawrev-27132	723	2	d.	d.	PROPN
inlawrev-27132	723	3	201	201	NUM
inlawrev-27132	723	4	.	.	PUNCT
inlawrev-27132	724	1	i	i	PRON
inlawrev-27132	724	2	d.	d.	PROPN
inlawrev-27132	724	3	202	202	NUM
inlawrev-27132	724	4	.	.	PUNCT
inlawrev-27132	725	1	i	i	PRON
inlawrev-27132	725	2	d.	d.	PROPN
inlawrev-27132	725	3	203	203	NUM
inlawrev-27132	725	4	.	.	PUNCT
inlawrev-27132	726	1	ind	ind	PROPN
inlawrev-27132	726	2	.	.	PUNCT
inlawrev-27132	727	1	code	code	PROPN
inlawrev-27132	727	2	§	§	PROPN
inlawrev-27132	727	3	6	6	NUM
inlawrev-27132	727	4	-	-	SYM
inlawrev-27132	727	5	7	7	NUM
inlawrev-27132	727	6	-	-	PUNCT
inlawrev-27132	727	7	2	2	NUM
inlawrev-27132	727	8	-	-	SYM
inlawrev-27132	727	9	0.5	0.5	NUM
inlawrev-27132	727	10	(	(	PUNCT
inlawrev-27132	727	11	2022	2022	NUM
inlawrev-27132	727	12	)	)	PUNCT
inlawrev-27132	727	13	.	.	PUNCT
inlawrev-27132	728	1	204	204	NUM
inlawrev-27132	728	2	.	.	PUNCT
inlawrev-27132	729	1	i	i	PRON
inlawrev-27132	729	2	d.	d.	PROPN
inlawrev-27132	729	3	;	;	PUNCT
inlawrev-27132	729	4	see	see	VERB
inlawrev-27132	729	5	act	act	NOUN
inlawrev-27132	729	6	of	of	ADP
inlawrev-27132	729	7	apr	apr	PROPN
inlawrev-27132	729	8	.	.	PROPN
inlawrev-27132	729	9	29	29	NUM
inlawrev-27132	729	10	,	,	PUNCT
inlawrev-27132	729	11	2021	2021	NUM
inlawrev-27132	729	12	,	,	PUNCT
inlawrev-27132	729	13	pub	pub	NOUN
inlawrev-27132	729	14	.	.	PUNCT
inlawrev-27132	730	1	l.	l.	PROPN
inlawrev-27132	730	2	no	no	INTJ
inlawrev-27132	730	3	.	.	PROPN
inlawrev-27132	731	1	165	165	NUM
inlawrev-27132	731	2	-	-	SYM
inlawrev-27132	731	3	2021	2021	NUM
inlawrev-27132	731	4	,	,	PUNCT
inlawrev-27132	731	5	§	§	PROPN
inlawrev-27132	731	6	101	101	NUM
inlawrev-27132	731	7	(	(	PUNCT
inlawrev-27132	731	8	codified	codify	VERB
inlawrev-27132	731	9	at	at	ADP
inlawrev-27132	731	10	ind	ind	PROPN
inlawrev-27132	731	11	.	.	PUNCT
inlawrev-27132	732	1	code	code	PROPN
inlawrev-27132	732	2	§	§	PROPN
inlawrev-27132	732	3	6	6	NUM
inlawrev-27132	732	4	-	-	SYM
inlawrev-27132	732	5	7	7	NUM
inlawrev-27132	732	6	-	-	SYM
inlawrev-27132	732	7	20.5	20.5	NUM
inlawrev-27132	732	8	(	(	PUNCT
inlawrev-27132	732	9	2022	2022	NUM
inlawrev-27132	732	10	)	)	PUNCT
inlawrev-27132	732	11	)	)	PUNCT
inlawrev-27132	732	12	,	,	PUNCT
inlawrev-27132	732	13	effective	effective	ADJ
inlawrev-27132	732	14	july	july	PROPN
inlawrev-27132	732	15	1	1	NUM
inlawrev-27132	732	16	,	,	PUNCT
inlawrev-27132	732	17	2022	2022	NUM
inlawrev-27132	732	18	.	.	PUNCT
inlawrev-27132	733	1	205	205	NUM
inlawrev-27132	733	2	.	.	PUNCT
inlawrev-27132	734	1	act	act	NOUN
inlawrev-27132	734	2	of	of	ADP
inlawrev-27132	734	3	apr	apr	PROPN
inlawrev-27132	734	4	.	.	PROPN
inlawrev-27132	734	5	29	29	NUM
inlawrev-27132	734	6	,	,	PUNCT
inlawrev-27132	734	7	2021	2021	NUM
inlawrev-27132	734	8	,	,	PUNCT
inlawrev-27132	734	9	pub	pub	NOUN
inlawrev-27132	734	10	.	.	PUNCT
inlawrev-27132	735	1	l.	l.	PROPN
inlawrev-27132	735	2	no	no	INTJ
inlawrev-27132	735	3	.	.	PROPN
inlawrev-27132	736	1	165	165	NUM
inlawrev-27132	736	2	-	-	SYM
inlawrev-27132	736	3	2021	2021	NUM
inlawrev-27132	736	4	,	,	PUNCT
inlawrev-27132	736	5	§	§	PROPN
inlawrev-27132	736	6	119	119	NUM
inlawrev-27132	736	7	,	,	PUNCT
inlawrev-27132	736	8	2021	2021	NUM
inlawrev-27132	736	9	ind	ind	NOUN
inlawrev-27132	736	10	.	.	PUNCT
inlawrev-27132	737	1	acts	act	VERB
inlawrev-27132	737	2	1788	1788	NUM
inlawrev-27132	737	3	,	,	PUNCT
inlawrev-27132	737	4	2130	2130	NUM
inlawrev-27132	737	5	(	(	PUNCT
inlawrev-27132	737	6	codified	codify	VERB
inlawrev-27132	737	7	at	at	ADP
inlawrev-27132	737	8	ind	ind	PROPN
inlawrev-27132	737	9	.	.	PUNCT
inlawrev-27132	738	1	code	code	PROPN
inlawrev-27132	738	2	§	§	PROPN
inlawrev-27132	738	3	6	6	NUM
inlawrev-27132	738	4	-	-	SYM
inlawrev-27132	738	5	7	7	NUM
inlawrev-27132	738	6	-	-	PUNCT
inlawrev-27132	738	7	4	4	NUM
inlawrev-27132	738	8	-	-	SYM
inlawrev-27132	738	9	9	9	NUM
inlawrev-27132	738	10	(	(	PUNCT
inlawrev-27132	738	11	2022	2022	NUM
inlawrev-27132	738	12	)	)	PUNCT
inlawrev-27132	738	13	)	)	PUNCT
inlawrev-27132	738	14	,	,	PUNCT
inlawrev-27132	738	15	effective	effective	ADJ
inlawrev-27132	738	16	july	july	PROPN
inlawrev-27132	738	17	1	1	NUM
inlawrev-27132	738	18	,	,	PUNCT
inlawrev-27132	738	19	2022	2022	NUM
inlawrev-27132	738	20	.	.	PUNCT
inlawrev-27132	739	1	206	206	NUM
inlawrev-27132	739	2	.	.	PUNCT
inlawrev-27132	740	1	i	i	PRON
inlawrev-27132	740	2	d.	d.	PROPN
inlawrev-27132	740	3	§	§	PROPN
inlawrev-27132	740	4	119	119	NUM
inlawrev-27132	740	5	,	,	PUNCT
inlawrev-27132	740	6	2021	2021	NUM
inlawrev-27132	740	7	ind	ind	NOUN
inlawrev-27132	740	8	.	.	PUNCT
inlawrev-27132	741	1	acts	act	VERB
inlawrev-27132	741	2	at	at	ADP
inlawrev-27132	741	3	2129	2129	NUM
inlawrev-27132	741	4	(	(	PUNCT
inlawrev-27132	741	5	codified	codify	VERB
inlawrev-27132	741	6	at	at	ADP
inlawrev-27132	741	7	ind	ind	PROPN
inlawrev-27132	741	8	.	.	PUNCT
inlawrev-27132	742	1	code	code	PROPN
inlawrev-27132	742	2	§	§	PROPN
inlawrev-27132	742	3	6	6	NUM
inlawrev-27132	742	4	-	-	SYM
inlawrev-27132	742	5	7	7	NUM
inlawrev-27132	742	6	-	-	PUNCT
inlawrev-27132	742	7	4	4	NUM
inlawrev-27132	742	8	-	-	SYM
inlawrev-27132	742	9	2	2	NUM
inlawrev-27132	742	10	(	(	PUNCT
inlawrev-27132	742	11	2022	2022	NUM
inlawrev-27132	742	12	)	)	PUNCT
inlawrev-27132	742	13	)	)	PUNCT
inlawrev-27132	742	14	.	.	PUNCT
inlawrev-27132	743	1	207	207	NUM
inlawrev-27132	743	2	.	.	PUNCT
inlawrev-27132	744	1	i	i	PRON
inlawrev-27132	744	2	d.	d.	PROPN
inlawrev-27132	744	3	;	;	PUNCT
inlawrev-27132	744	4	see	see	VERB
inlawrev-27132	744	5	ind	ind	PROPN
inlawrev-27132	744	6	.	.	PUNCT
inlawrev-27132	745	1	code	code	PROPN
inlawrev-27132	745	2	§	§	PROPN
inlawrev-27132	745	3	6	6	NUM
inlawrev-27132	745	4	-	-	SYM
inlawrev-27132	745	5	7	7	NUM
inlawrev-27132	745	6	-	-	PUNCT
inlawrev-27132	745	7	2	2	NUM
inlawrev-27132	745	8	-	-	SYM
inlawrev-27132	745	9	0.5	0.5	NUM
inlawrev-27132	745	10	(	(	PUNCT
inlawrev-27132	745	11	2022	2022	NUM
inlawrev-27132	745	12	)	)	PUNCT
inlawrev-27132	745	13	.	.	PUNCT
inlawrev-27132	746	1	208	208	NUM
inlawrev-27132	746	2	.	.	X
inlawrev-27132	746	3	act	act	NOUN
inlawrev-27132	746	4	of	of	ADP
inlawrev-27132	746	5	apr	apr	PROPN
inlawrev-27132	746	6	.	.	PROPN
inlawrev-27132	746	7	29	29	NUM
inlawrev-27132	746	8	,	,	PUNCT
inlawrev-27132	746	9	2021	2021	NUM
inlawrev-27132	746	10	,	,	PUNCT
inlawrev-27132	746	11	pub	pub	NOUN
inlawrev-27132	746	12	.	.	PUNCT
inlawrev-27132	747	1	l.	l.	PROPN
inlawrev-27132	747	2	no	no	INTJ
inlawrev-27132	747	3	.	.	PROPN
inlawrev-27132	748	1	165	165	NUM
inlawrev-27132	748	2	-	-	SYM
inlawrev-27132	748	3	2021	2021	NUM
inlawrev-27132	748	4	,	,	PUNCT
inlawrev-27132	748	5	§	§	PROPN
inlawrev-27132	748	6	119	119	NUM
inlawrev-27132	748	7	,	,	PUNCT
inlawrev-27132	748	8	2021	2021	NUM
inlawrev-27132	748	9	ind	ind	NOUN
inlawrev-27132	748	10	.	.	PUNCT
inlawrev-27132	749	1	acts	act	VERB
inlawrev-27132	749	2	1788	1788	NUM
inlawrev-27132	749	3	,	,	PUNCT
inlawrev-27132	749	4	2129	2129	NUM
inlawrev-27132	749	5	(	(	PUNCT
inlawrev-27132	749	6	codified	codify	VERB
inlawrev-27132	749	7	at	at	ADP
inlawrev-27132	749	8	ind	ind	PROPN
inlawrev-27132	749	9	.	.	PUNCT
inlawrev-27132	750	1	code	code	PROPN
inlawrev-27132	750	2	§	§	PROPN
inlawrev-27132	750	3	6	6	NUM
inlawrev-27132	750	4	-	-	SYM
inlawrev-27132	750	5	7	7	NUM
inlawrev-27132	750	6	-	-	PUNCT
inlawrev-27132	750	7	4	4	NUM
inlawrev-27132	750	8	-	-	SYM
inlawrev-27132	750	9	5	5	NUM
inlawrev-27132	750	10	(	(	PUNCT
inlawrev-27132	750	11	2022	2022	NUM
inlawrev-27132	750	12	)	)	PUNCT
inlawrev-27132	750	13	)	)	PUNCT
inlawrev-27132	750	14	,	,	PUNCT
inlawrev-27132	750	15	effective	effective	ADJ
inlawrev-27132	750	16	july	july	PROPN
inlawrev-27132	750	17	1	1	NUM
inlawrev-27132	750	18	,	,	PUNCT
inlawrev-27132	750	19	2022	2022	NUM
inlawrev-27132	750	20	.	.	PUNCT
inlawrev-27132	751	1	209	209	NUM
inlawrev-27132	751	2	.	.	PUNCT
inlawrev-27132	752	1	i	i	PRON
inlawrev-27132	752	2	d.	d.	PROPN
inlawrev-27132	752	3	§	§	PROPN
inlawrev-27132	752	4	119	119	NUM
inlawrev-27132	752	5	,	,	PUNCT
inlawrev-27132	752	6	2021	2021	NUM
inlawrev-27132	752	7	ind	ind	NOUN
inlawrev-27132	752	8	.	.	PUNCT
inlawrev-27132	753	1	acts	act	VERB
inlawrev-27132	753	2	at	at	ADP
inlawrev-27132	753	3	2129	2129	NUM
inlawrev-27132	753	4	-	-	SYM
inlawrev-27132	753	5	30	30	NUM
inlawrev-27132	753	6	.	.	PUNCT
inlawrev-27132	753	7	210	210	NUM
inlawrev-27132	753	8	.	.	PUNCT
inlawrev-27132	754	1	i	i	PRON
inlawrev-27132	754	2	d.	d.	PROPN
inlawrev-27132	754	3	§	§	PROPN
inlawrev-27132	754	4	119	119	NUM
inlawrev-27132	754	5	,	,	PUNCT
inlawrev-27132	754	6	2021	2021	NUM
inlawrev-27132	754	7	ind	ind	NOUN
inlawrev-27132	754	8	.	.	PUNCT
inlawrev-27132	755	1	acts	act	VERB
inlawrev-27132	755	2	at	at	ADP
inlawrev-27132	755	3	2130	2130	NUM
inlawrev-27132	755	4	(	(	PUNCT
inlawrev-27132	755	5	codified	codify	VERB
inlawrev-27132	755	6	at	at	ADP
inlawrev-27132	755	7	ind	ind	PROPN
inlawrev-27132	755	8	.	.	PUNCT
inlawrev-27132	756	1	code	code	PROPN
inlawrev-27132	756	2	§	§	PROPN
inlawrev-27132	756	3	6	6	NUM
inlawrev-27132	756	4	-	-	SYM
inlawrev-27132	756	5	7	7	NUM
inlawrev-27132	756	6	-	-	PUNCT
inlawrev-27132	756	7	4	4	NUM
inlawrev-27132	756	8	-	-	SYM
inlawrev-27132	756	9	8	8	NUM
inlawrev-27132	756	10	(	(	PUNCT
inlawrev-27132	756	11	2022	2022	NUM
inlawrev-27132	756	12	)	)	PUNCT
inlawrev-27132	756	13	)	)	PUNCT
inlawrev-27132	756	14	.	.	PUNCT
inlawrev-27132	757	1	211	211	NUM
inlawrev-27132	757	2	.	.	PUNCT
inlawrev-27132	758	1	i	i	PRON
inlawrev-27132	758	2	d.	d.	PROPN
inlawrev-27132	758	3	690	690	NUM
inlawrev-27132	758	4	indiana	indiana	PROPN
inlawrev-27132	758	5	law	law	PROPN
inlawrev-27132	758	6	review	review	NOUN
inlawrev-27132	759	1	[	[	X
inlawrev-27132	759	2	vol	vol	NOUN
inlawrev-27132	759	3	.	.	PUNCT
inlawrev-27132	759	4	55:669	55:669	NUM
inlawrev-27132	759	5	consumable	consumable	ADJ
inlawrev-27132	759	6	material	material	NOUN
inlawrev-27132	759	7	or	or	CCONJ
inlawrev-27132	759	8	vapor	vapor	NOUN
inlawrev-27132	759	9	products	product	NOUN
inlawrev-27132	759	10	in	in	ADP
inlawrev-27132	759	11	a	a	DET
inlawrev-27132	759	12	retail	retail	ADJ
inlawrev-27132	759	13	transaction	transaction	NOUN
inlawrev-27132	759	14	is	be	AUX
inlawrev-27132	759	15	liable	liable	ADJ
inlawrev-27132	759	16	for	for	ADP
inlawrev-27132	759	17	the	the	DET
inlawrev-27132	759	18	tax	tax	NOUN
inlawrev-27132	759	19	on	on	ADP
inlawrev-27132	759	20	the	the	DET
inlawrev-27132	759	21	transaction.212	transaction.212	NOUN
inlawrev-27132	759	22	the	the	DET
inlawrev-27132	759	23	tax	tax	NOUN
inlawrev-27132	759	24	is	be	AUX
inlawrev-27132	759	25	a	a	DET
inlawrev-27132	759	26	separate	separate	ADJ
inlawrev-27132	759	27	amount	amount	NOUN
inlawrev-27132	759	28	added	add	VERB
inlawrev-27132	759	29	to	to	ADP
inlawrev-27132	759	30	the	the	DET
inlawrev-27132	759	31	product	product	NOUN
inlawrev-27132	759	32	’s	’s	PART
inlawrev-27132	759	33	sales	sale	NOUN
inlawrev-27132	759	34	price.213	price.213	NOUN
inlawrev-27132	759	35	a	a	DET
inlawrev-27132	759	36	retailer	retailer	NOUN
inlawrev-27132	759	37	is	be	AUX
inlawrev-27132	759	38	subject	subject	ADJ
inlawrev-27132	759	39	to	to	ADP
inlawrev-27132	759	40	the	the	DET
inlawrev-27132	759	41	electronic	electronic	ADJ
inlawrev-27132	759	42	cigarette	cigarette	NOUN
inlawrev-27132	759	43	tax	tax	NOUN
inlawrev-27132	759	44	if	if	SCONJ
inlawrev-27132	759	45	it	it	PRON
inlawrev-27132	759	46	has	have	VERB
inlawrev-27132	759	47	a	a	DET
inlawrev-27132	759	48	physical	physical	ADJ
inlawrev-27132	759	49	presence	presence	NOUN
inlawrev-27132	759	50	in	in	ADP
inlawrev-27132	759	51	the	the	DET
inlawrev-27132	759	52	state214	state214	PROPN
inlawrev-27132	759	53	or	or	CCONJ
inlawrev-27132	759	54	satisfies	satisfy	VERB
inlawrev-27132	759	55	indiana	indiana	PROPN
inlawrev-27132	759	56	’s	’s	PROPN
inlawrev-27132	759	57	remote	remote	ADJ
inlawrev-27132	759	58	seller	seller	NOUN
inlawrev-27132	759	59	’s	’s	PART
inlawrev-27132	759	60	nexus	nexus	NOUN
inlawrev-27132	759	61	requirements.215	requirements.215	VERB
inlawrev-27132	759	62	the	the	DET
inlawrev-27132	759	63	ga	ga	PROPN
inlawrev-27132	759	64	applied	applied	PROPN
inlawrev-27132	759	65	indiana	indiana	PROPN
inlawrev-27132	759	66	’s	’s	PART
inlawrev-27132	759	67	marketplace	marketplace	NOUN
inlawrev-27132	759	68	facilitator	facilitator	NOUN
inlawrev-27132	759	69	requirements216	requirements216	VERB
inlawrev-27132	759	70	on	on	ADP
inlawrev-27132	759	71	retailers	retailer	NOUN
inlawrev-27132	759	72	selling	sell	VERB
inlawrev-27132	759	73	consumable	consumable	ADJ
inlawrev-27132	759	74	material	material	NOUN
inlawrev-27132	759	75	and	and	CCONJ
inlawrev-27132	759	76	vapor	vapor	NOUN
inlawrev-27132	759	77	products	product	NOUN
inlawrev-27132	759	78	on	on	ADP
inlawrev-27132	759	79	behalf	behalf	NOUN
inlawrev-27132	759	80	of	of	ADP
inlawrev-27132	759	81	third	third	ADJ
inlawrev-27132	759	82	parties	party	NOUN
inlawrev-27132	759	83	or	or	CCONJ
inlawrev-27132	759	84	facilitating	facilitate	VERB
inlawrev-27132	759	85	third	third	ADJ
inlawrev-27132	759	86	-	-	PUNCT
inlawrev-27132	759	87	party	party	NOUN
inlawrev-27132	759	88	sales.217	sales.217	NOUN
inlawrev-27132	759	89	finally	finally	ADV
inlawrev-27132	759	90	,	,	PUNCT
inlawrev-27132	759	91	the	the	DET
inlawrev-27132	759	92	new	new	ADJ
inlawrev-27132	759	93	chapter	chapter	NOUN
inlawrev-27132	759	94	creating	create	VERB
inlawrev-27132	759	95	the	the	DET
inlawrev-27132	759	96	electronic	electronic	ADJ
inlawrev-27132	759	97	cigarette	cigarette	NOUN
inlawrev-27132	759	98	tax	tax	NOUN
inlawrev-27132	759	99	mandates	mandate	NOUN
inlawrev-27132	759	100	registration	registration	NOUN
inlawrev-27132	759	101	requirements	requirement	NOUN
inlawrev-27132	759	102	for	for	ADP
inlawrev-27132	759	103	dealers,218	dealers,218	PROPN
inlawrev-27132	759	104	the	the	DET
inlawrev-27132	759	105	return	return	NOUN
inlawrev-27132	759	106	filing	filing	NOUN
inlawrev-27132	759	107	and	and	CCONJ
inlawrev-27132	759	108	tax	tax	NOUN
inlawrev-27132	759	109	remittance	remittance	NOUN
inlawrev-27132	759	110	requirements,219	requirements,219	ADJ
inlawrev-27132	759	111	directions	direction	NOUN
inlawrev-27132	759	112	for	for	ADP
inlawrev-27132	759	113	the	the	DET
inlawrev-27132	759	114	state	state	NOUN
inlawrev-27132	759	115	to	to	PART
inlawrev-27132	759	116	deposit	deposit	VERB
inlawrev-27132	759	117	the	the	DET
inlawrev-27132	759	118	taxes	taxis	NOUN
inlawrev-27132	759	119	into	into	ADP
inlawrev-27132	759	120	the	the	DET
inlawrev-27132	759	121	general	general	ADJ
inlawrev-27132	759	122	fund,220	fund,220	PROPN
inlawrev-27132	759	123	and	and	CCONJ
inlawrev-27132	759	124	the	the	DET
inlawrev-27132	759	125	criminal	criminal	ADJ
inlawrev-27132	759	126	consequences	consequence	NOUN
inlawrev-27132	759	127	for	for	ADP
inlawrev-27132	759	128	failing	fail	VERB
inlawrev-27132	759	129	to	to	PART
inlawrev-27132	759	130	register	register	VERB
inlawrev-27132	759	131	as	as	ADP
inlawrev-27132	759	132	a	a	DET
inlawrev-27132	759	133	seller	seller	NOUN
inlawrev-27132	759	134	of	of	ADP
inlawrev-27132	759	135	consumable	consumable	ADJ
inlawrev-27132	759	136	material	material	NOUN
inlawrev-27132	759	137	or	or	CCONJ
inlawrev-27132	759	138	vapor	vapor	NOUN
inlawrev-27132	759	139	products221	products221	PROPN
inlawrev-27132	759	140	or	or	CCONJ
inlawrev-27132	759	141	failing	fail	VERB
inlawrev-27132	759	142	to	to	PART
inlawrev-27132	759	143	remit	remit	VERB
inlawrev-27132	759	144	the	the	DET
inlawrev-27132	759	145	appliable	appliable	ADJ
inlawrev-27132	759	146	taxes222	taxes222	PROPN
inlawrev-27132	759	147	in	in	ADP
inlawrev-27132	759	148	accordance	accordance	NOUN
inlawrev-27132	759	149	with	with	ADP
inlawrev-27132	759	150	the	the	DET
inlawrev-27132	759	151	new	new	ADJ
inlawrev-27132	759	152	mandates	mandate	NOUN
inlawrev-27132	759	153	.	.	PUNCT
inlawrev-27132	760	1	the	the	DET
inlawrev-27132	760	2	ga	ga	PROPN
inlawrev-27132	760	3	made	make	VERB
inlawrev-27132	760	4	two	two	NUM
inlawrev-27132	760	5	notable	notable	ADJ
inlawrev-27132	760	6	changes	change	NOUN
inlawrev-27132	760	7	to	to	ADP
inlawrev-27132	760	8	the	the	DET
inlawrev-27132	760	9	indiana	indiana	PROPN
inlawrev-27132	760	10	code	code	PROPN
inlawrev-27132	760	11	pertaining	pertain	VERB
inlawrev-27132	760	12	to	to	ADP
inlawrev-27132	760	13	miscellaneous	miscellaneous	ADJ
inlawrev-27132	760	14	indiana	indiana	NOUN
inlawrev-27132	760	15	taxes	taxis	NOUN
inlawrev-27132	760	16	.	.	PUNCT
inlawrev-27132	761	1	first	first	ADV
inlawrev-27132	761	2	,	,	PUNCT
inlawrev-27132	761	3	the	the	DET
inlawrev-27132	761	4	ga	ga	PROPN
inlawrev-27132	761	5	enacted	enact	VERB
inlawrev-27132	761	6	an	an	DET
inlawrev-27132	761	7	amendment	amendment	NOUN
inlawrev-27132	761	8	exempting	exempt	VERB
inlawrev-27132	761	9	aviation	aviation	NOUN
inlawrev-27132	761	10	fuel	fuel	NOUN
inlawrev-27132	761	11	from	from	ADP
inlawrev-27132	761	12	the	the	DET
inlawrev-27132	761	13	aviation	aviation	NOUN
inlawrev-27132	761	14	fuel	fuel	NOUN
inlawrev-27132	761	15	excise	excise	NOUN
inlawrev-27132	761	16	tax	tax	NOUN
inlawrev-27132	761	17	if	if	SCONJ
inlawrev-27132	761	18	it	it	PRON
inlawrev-27132	761	19	is	be	AUX
inlawrev-27132	761	20	placed	place	VERB
inlawrev-27132	761	21	into	into	ADP
inlawrev-27132	761	22	the	the	DET
inlawrev-27132	761	23	tank	tank	NOUN
inlawrev-27132	761	24	of	of	ADP
inlawrev-27132	761	25	an	an	DET
inlawrev-27132	761	26	aircraft	aircraft	NOUN
inlawrev-27132	761	27	owned	own	VERB
inlawrev-27132	761	28	by	by	ADP
inlawrev-27132	761	29	an	an	DET
inlawrev-27132	761	30	aerial	aerial	ADJ
inlawrev-27132	761	31	applicator	applicator	NOUN
inlawrev-27132	761	32	certified	certify	VERB
inlawrev-27132	761	33	by	by	ADP
inlawrev-27132	761	34	the	the	DET
inlawrev-27132	761	35	federal	federal	PROPN
inlawrev-27132	761	36	aviation	aviation	PROPN
inlawrev-27132	761	37	administration	administration	PROPN
inlawrev-27132	761	38	to	to	PART
inlawrev-27132	761	39	perform	perform	VERB
inlawrev-27132	761	40	agricultural	agricultural	ADJ
inlawrev-27132	761	41	operations.223	operations.223	NUM
inlawrev-27132	761	42	second	second	ADJ
inlawrev-27132	761	43	,	,	PUNCT
inlawrev-27132	761	44	the	the	DET
inlawrev-27132	761	45	ga	ga	PROPN
inlawrev-27132	761	46	enacted	enact	VERB
inlawrev-27132	761	47	legislation	legislation	NOUN
inlawrev-27132	761	48	requiring	require	VERB
inlawrev-27132	761	49	that	that	SCONJ
inlawrev-27132	761	50	remote	remote	ADJ
inlawrev-27132	761	51	retailers	retailer	NOUN
inlawrev-27132	761	52	collecting	collect	VERB
inlawrev-27132	761	53	and	and	CCONJ
inlawrev-27132	761	54	remitting	remit	VERB
inlawrev-27132	761	55	sales	sale	NOUN
inlawrev-27132	761	56	and	and	CCONJ
inlawrev-27132	761	57	use	use	VERB
inlawrev-27132	761	58	taxes	taxis	NOUN
inlawrev-27132	761	59	under	under	ADP
inlawrev-27132	761	60	indiana	indiana	PROPN
inlawrev-27132	761	61	’s	’s	PART
inlawrev-27132	761	62	remote	remote	ADJ
inlawrev-27132	761	63	seller	seller	NOUN
inlawrev-27132	761	64	’s	’s	PART
inlawrev-27132	761	65	nexus	nexus	NOUN
inlawrev-27132	761	66	provisions	provision	NOUN
inlawrev-27132	761	67	(	(	PUNCT
inlawrev-27132	761	68	i.e.	i.e.	X
inlawrev-27132	761	69	,	,	PUNCT
inlawrev-27132	761	70	ind	ind	PROPN
inlawrev-27132	761	71	.	.	PUNCT
inlawrev-27132	761	72	code	code	PROPN
inlawrev-27132	761	73	§	§	PROPN
inlawrev-27132	761	74	6	6	NUM
inlawrev-27132	761	75	-	-	SYM
inlawrev-27132	761	76	2.5	2.5	NUM
inlawrev-27132	761	77	-	-	PUNCT
inlawrev-27132	761	78	21(d	21(d	NUM
inlawrev-27132	761	79	)	)	PUNCT
inlawrev-27132	761	80	)	)	PUNCT
inlawrev-27132	761	81	must	must	AUX
inlawrev-27132	761	82	also	also	ADV
inlawrev-27132	761	83	collect	collect	VERB
inlawrev-27132	761	84	taxes	taxis	NOUN
inlawrev-27132	761	85	pertaining	pertain	VERB
inlawrev-27132	761	86	to	to	ADP
inlawrev-27132	761	87	:	:	PUNCT
inlawrev-27132	761	88	(	(	PUNCT
inlawrev-27132	761	89	i	i	NOUN
inlawrev-27132	761	90	)	)	PUNCT
inlawrev-27132	761	91	waste	waste	NOUN
inlawrev-27132	761	92	tire	tire	NOUN
inlawrev-27132	761	93	management	management	NOUN
inlawrev-27132	761	94	fees,224	fees,224	PROPN
inlawrev-27132	761	95	(	(	PUNCT
inlawrev-27132	761	96	ii	ii	NOUN
inlawrev-27132	761	97	)	)	PUNCT
inlawrev-27132	761	98	fireworks	firework	NOUN
inlawrev-27132	761	99	public	public	ADJ
inlawrev-27132	761	100	safety	safety	NOUN
inlawrev-27132	761	101	fees,225	fees,225	PROPN
inlawrev-27132	762	1	and	and	CCONJ
inlawrev-27132	762	2	(	(	PUNCT
inlawrev-27132	762	3	iii	iii	NOUN
inlawrev-27132	762	4	)	)	PUNCT
inlawrev-27132	762	5	prepaid	prepay	VERB
inlawrev-27132	762	6	wireless	wireless	ADJ
inlawrev-27132	762	7	service	service	NOUN
inlawrev-27132	762	8	charges.226	charges.226	NOUN
inlawrev-27132	762	9	212	212	NUM
inlawrev-27132	762	10	.	.	PUNCT
inlawrev-27132	763	1	i	i	PRON
inlawrev-27132	763	2	d.	d.	PROPN
inlawrev-27132	763	3	(	(	PUNCT
inlawrev-27132	763	4	codified	codify	VERB
inlawrev-27132	763	5	at	at	ADP
inlawrev-27132	763	6	ind	ind	PROPN
inlawrev-27132	763	7	.	.	PUNCT
inlawrev-27132	764	1	code	code	PROPN
inlawrev-27132	764	2	§	§	PROPN
inlawrev-27132	764	3	6	6	NUM
inlawrev-27132	764	4	-	-	SYM
inlawrev-27132	764	5	7	7	NUM
inlawrev-27132	764	6	-	-	PUNCT
inlawrev-27132	764	7	4	4	NUM
inlawrev-27132	764	8	-	-	SYM
inlawrev-27132	764	9	9	9	NUM
inlawrev-27132	764	10	(	(	PUNCT
inlawrev-27132	764	11	2022	2022	NUM
inlawrev-27132	764	12	)	)	PUNCT
inlawrev-27132	764	13	)	)	PUNCT
inlawrev-27132	764	14	.	.	PUNCT
inlawrev-27132	765	1	213	213	NUM
inlawrev-27132	765	2	.	.	PUNCT
inlawrev-27132	766	1	i	i	PRON
inlawrev-27132	766	2	d.	d.	PROPN
inlawrev-27132	766	3	214	214	NUM
inlawrev-27132	766	4	.	.	PUNCT
inlawrev-27132	767	1	see	see	VERB
inlawrev-27132	767	2	ind	ind	PROPN
inlawrev-27132	767	3	.	.	PUNCT
inlawrev-27132	768	1	code	code	PROPN
inlawrev-27132	768	2	§	§	PROPN
inlawrev-27132	768	3	6	6	NUM
inlawrev-27132	768	4	-	-	SYM
inlawrev-27132	768	5	2.5	2.5	NUM
inlawrev-27132	768	6	-	-	PUNCT
inlawrev-27132	768	7	2	2	NUM
inlawrev-27132	768	8	-	-	PUNCT
inlawrev-27132	768	9	1(c)(1	1(c)(1	NUM
inlawrev-27132	768	10	-	-	PUNCT
inlawrev-27132	768	11	3	3	NUM
inlawrev-27132	768	12	)	)	PUNCT
inlawrev-27132	768	13	(	(	PUNCT
inlawrev-27132	768	14	providing	provide	VERB
inlawrev-27132	768	15	indiana	indiana	PROPN
inlawrev-27132	768	16	’s	’s	PART
inlawrev-27132	768	17	traditional	traditional	ADJ
inlawrev-27132	768	18	definition	definition	NOUN
inlawrev-27132	768	19	of	of	ADP
inlawrev-27132	768	20	physical	physical	ADJ
inlawrev-27132	768	21	presence	presence	NOUN
inlawrev-27132	768	22	in	in	ADP
inlawrev-27132	768	23	the	the	DET
inlawrev-27132	768	24	state	state	NOUN
inlawrev-27132	768	25	for	for	ADP
inlawrev-27132	768	26	sales	sale	NOUN
inlawrev-27132	768	27	and	and	CCONJ
inlawrev-27132	768	28	use	use	VERB
inlawrev-27132	768	29	tax	tax	NOUN
inlawrev-27132	768	30	purposes	purpose	NOUN
inlawrev-27132	768	31	)	)	PUNCT
inlawrev-27132	768	32	.	.	PUNCT
inlawrev-27132	769	1	215	215	NUM
inlawrev-27132	769	2	.	.	PUNCT
inlawrev-27132	769	3	see	see	VERB
inlawrev-27132	769	4	i	i	PRON
inlawrev-27132	769	5	d.	d.	PROPN
inlawrev-27132	769	6	§	§	PROPN
inlawrev-27132	769	7	6	6	NUM
inlawrev-27132	769	8	-	-	SYM
inlawrev-27132	769	9	2.5	2.5	NUM
inlawrev-27132	769	10	-	-	PUNCT
inlawrev-27132	769	11	2	2	NUM
inlawrev-27132	769	12	-	-	PUNCT
inlawrev-27132	769	13	1(d	1(d	NUM
inlawrev-27132	769	14	)	)	PUNCT
inlawrev-27132	769	15	(	(	PUNCT
inlawrev-27132	769	16	providing	provide	VERB
inlawrev-27132	769	17	indiana	indiana	PROPN
inlawrev-27132	769	18	’s	’s	PART
inlawrev-27132	769	19	post	post	ADJ
inlawrev-27132	769	20	-	-	ADJ
inlawrev-27132	769	21	wayfair	wayfair	ADJ
inlawrev-27132	769	22	definition	definition	NOUN
inlawrev-27132	769	23	of	of	ADP
inlawrev-27132	769	24	physical	physical	ADJ
inlawrev-27132	769	25	presence	presence	NOUN
inlawrev-27132	769	26	for	for	ADP
inlawrev-27132	769	27	remote	remote	ADJ
inlawrev-27132	769	28	sellers	seller	NOUN
inlawrev-27132	769	29	)	)	PUNCT
inlawrev-27132	769	30	.	.	PUNCT
inlawrev-27132	770	1	216	216	NUM
inlawrev-27132	770	2	.	.	PUNCT
inlawrev-27132	771	1	see	see	VERB
inlawrev-27132	771	2	i	i	PRON
inlawrev-27132	771	3	d.	d.	PROPN
inlawrev-27132	771	4	§	§	PROPN
inlawrev-27132	771	5	6	6	NUM
inlawrev-27132	771	6	-	-	SYM
inlawrev-27132	771	7	2.5	2.5	NUM
inlawrev-27132	771	8	-	-	PUNCT
inlawrev-27132	771	9	4	4	NUM
inlawrev-27132	771	10	-	-	SYM
inlawrev-27132	771	11	18	18	NUM
inlawrev-27132	771	12	(	(	PUNCT
inlawrev-27132	771	13	deeming	deeming	ADJ
inlawrev-27132	771	14	persons	person	NOUN
inlawrev-27132	771	15	who	who	PRON
inlawrev-27132	771	16	facilitate	facilitate	VERB
inlawrev-27132	771	17	retail	retail	ADJ
inlawrev-27132	771	18	sales	sale	NOUN
inlawrev-27132	771	19	on	on	ADP
inlawrev-27132	771	20	behalf	behalf	NOUN
inlawrev-27132	771	21	of	of	ADP
inlawrev-27132	771	22	third	third	ADJ
inlawrev-27132	771	23	parties	party	NOUN
inlawrev-27132	771	24	as	as	SCONJ
inlawrev-27132	771	25	retail	retail	ADJ
inlawrev-27132	771	26	merchants	merchant	NOUN
inlawrev-27132	771	27	subject	subject	ADJ
inlawrev-27132	771	28	to	to	ADP
inlawrev-27132	771	29	remitting	remit	VERB
inlawrev-27132	771	30	indiana	indiana	PROPN
inlawrev-27132	771	31	’s	’s	PART
inlawrev-27132	771	32	sales	sale	NOUN
inlawrev-27132	771	33	and	and	CCONJ
inlawrev-27132	771	34	use	use	VERB
inlawrev-27132	771	35	taxes	taxis	NOUN
inlawrev-27132	771	36	on	on	ADP
inlawrev-27132	771	37	behalf	behalf	NOUN
inlawrev-27132	771	38	of	of	ADP
inlawrev-27132	771	39	the	the	DET
inlawrev-27132	771	40	third	third	ADJ
inlawrev-27132	771	41	parties	party	NOUN
inlawrev-27132	771	42	)	)	PUNCT
inlawrev-27132	771	43	.	.	PUNCT
inlawrev-27132	772	1	217	217	NUM
inlawrev-27132	772	2	.	.	PUNCT
inlawrev-27132	773	1	act	act	NOUN
inlawrev-27132	773	2	of	of	ADP
inlawrev-27132	773	3	apr	apr	PROPN
inlawrev-27132	773	4	.	.	PROPN
inlawrev-27132	773	5	29	29	NUM
inlawrev-27132	773	6	,	,	PUNCT
inlawrev-27132	773	7	2021	2021	NUM
inlawrev-27132	773	8	,	,	PUNCT
inlawrev-27132	773	9	pub	pub	NOUN
inlawrev-27132	773	10	.	.	PUNCT
inlawrev-27132	774	1	l.	l.	PROPN
inlawrev-27132	774	2	no	no	INTJ
inlawrev-27132	774	3	.	.	PROPN
inlawrev-27132	775	1	165	165	NUM
inlawrev-27132	775	2	-	-	SYM
inlawrev-27132	775	3	2021	2021	NUM
inlawrev-27132	775	4	,	,	PUNCT
inlawrev-27132	775	5	§	§	PROPN
inlawrev-27132	775	6	119	119	NUM
inlawrev-27132	775	7	,	,	PUNCT
inlawrev-27132	775	8	2021	2021	NUM
inlawrev-27132	775	9	ind	ind	NOUN
inlawrev-27132	775	10	.	.	PUNCT
inlawrev-27132	776	1	acts	act	VERB
inlawrev-27132	776	2	1788	1788	NUM
inlawrev-27132	776	3	,	,	PUNCT
inlawrev-27132	776	4	2131	2131	NUM
inlawrev-27132	776	5	(	(	PUNCT
inlawrev-27132	776	6	codified	codify	VERB
inlawrev-27132	776	7	at	at	ADP
inlawrev-27132	776	8	ind	ind	PROPN
inlawrev-27132	776	9	.	.	PUNCT
inlawrev-27132	777	1	code	code	PROPN
inlawrev-27132	777	2	§	§	PROPN
inlawrev-27132	777	3	6	6	NUM
inlawrev-27132	777	4	-	-	SYM
inlawrev-27132	777	5	7	7	NUM
inlawrev-27132	777	6	-	-	PUNCT
inlawrev-27132	777	7	4	4	NUM
inlawrev-27132	777	8	-	-	SYM
inlawrev-27132	777	9	9	9	NUM
inlawrev-27132	777	10	)	)	PUNCT
inlawrev-27132	777	11	,	,	PUNCT
inlawrev-27132	777	12	effective	effective	ADJ
inlawrev-27132	777	13	july	july	PROPN
inlawrev-27132	777	14	1	1	NUM
inlawrev-27132	777	15	,	,	PUNCT
inlawrev-27132	777	16	2022	2022	NUM
inlawrev-27132	777	17	.	.	PUNCT
inlawrev-27132	778	1	218	218	NUM
inlawrev-27132	778	2	.	.	PUNCT
inlawrev-27132	779	1	i	i	PRON
inlawrev-27132	779	2	d.	d.	PROPN
inlawrev-27132	779	3	(	(	PUNCT
inlawrev-27132	779	4	codified	codify	VERB
inlawrev-27132	779	5	at	at	ADP
inlawrev-27132	779	6	ind	ind	PROPN
inlawrev-27132	779	7	.	.	PUNCT
inlawrev-27132	780	1	code	code	PROPN
inlawrev-27132	780	2	§	§	PROPN
inlawrev-27132	780	3	6	6	NUM
inlawrev-27132	780	4	-	-	SYM
inlawrev-27132	780	5	7	7	NUM
inlawrev-27132	780	6	-	-	PUNCT
inlawrev-27132	780	7	4	4	NUM
inlawrev-27132	780	8	-	-	SYM
inlawrev-27132	780	9	10	10	NUM
inlawrev-27132	780	10	(	(	PUNCT
inlawrev-27132	780	11	2022	2022	NUM
inlawrev-27132	780	12	)	)	PUNCT
inlawrev-27132	780	13	)	)	PUNCT
inlawrev-27132	780	14	.	.	PUNCT
inlawrev-27132	781	1	219	219	NUM
inlawrev-27132	781	2	.	.	PUNCT
inlawrev-27132	782	1	i	i	PRON
inlawrev-27132	782	2	d.	d.	PROPN
inlawrev-27132	782	3	§	§	PROPN
inlawrev-27132	782	4	119	119	NUM
inlawrev-27132	782	5	,	,	PUNCT
inlawrev-27132	782	6	2021	2021	NUM
inlawrev-27132	782	7	ind	ind	NOUN
inlawrev-27132	782	8	.	.	PUNCT
inlawrev-27132	783	1	acts	act	VERB
inlawrev-27132	783	2	at	at	ADP
inlawrev-27132	783	3	2130	2130	NUM
inlawrev-27132	783	4	(	(	PUNCT
inlawrev-27132	783	5	codified	codify	VERB
inlawrev-27132	783	6	at	at	ADP
inlawrev-27132	783	7	ind	ind	PROPN
inlawrev-27132	783	8	.	.	PUNCT
inlawrev-27132	784	1	code	code	PROPN
inlawrev-27132	784	2	§	§	PROPN
inlawrev-27132	784	3	6	6	NUM
inlawrev-27132	784	4	-	-	SYM
inlawrev-27132	784	5	7	7	NUM
inlawrev-27132	784	6	-	-	PUNCT
inlawrev-27132	784	7	4	4	NUM
inlawrev-27132	784	8	-	-	SYM
inlawrev-27132	784	9	9	9	NUM
inlawrev-27132	784	10	(	(	PUNCT
inlawrev-27132	784	11	2022	2022	NUM
inlawrev-27132	784	12	)	)	PUNCT
inlawrev-27132	784	13	)	)	PUNCT
inlawrev-27132	784	14	.	.	PUNCT
inlawrev-27132	785	1	220	220	NUM
inlawrev-27132	785	2	.	.	PUNCT
inlawrev-27132	786	1	i	i	PRON
inlawrev-27132	786	2	d.	d.	PROPN
inlawrev-27132	786	3	§	§	PROPN
inlawrev-27132	786	4	119	119	NUM
inlawrev-27132	786	5	,	,	PUNCT
inlawrev-27132	786	6	2021	2021	NUM
inlawrev-27132	786	7	ind	ind	NOUN
inlawrev-27132	786	8	.	.	PUNCT
inlawrev-27132	787	1	acts	act	VERB
inlawrev-27132	787	2	at	at	ADP
inlawrev-27132	787	3	2133	2133	NUM
inlawrev-27132	787	4	(	(	PUNCT
inlawrev-27132	787	5	codified	codify	VERB
inlawrev-27132	787	6	at	at	ADP
inlawrev-27132	787	7	ind	ind	PROPN
inlawrev-27132	787	8	.	.	PUNCT
inlawrev-27132	788	1	code	code	PROPN
inlawrev-27132	788	2	§	§	PROPN
inlawrev-27132	788	3	6	6	NUM
inlawrev-27132	788	4	-	-	SYM
inlawrev-27132	788	5	7	7	NUM
inlawrev-27132	788	6	-	-	PUNCT
inlawrev-27132	788	7	4	4	NUM
inlawrev-27132	788	8	-	-	SYM
inlawrev-27132	788	9	13	13	NUM
inlawrev-27132	788	10	(	(	PUNCT
inlawrev-27132	788	11	2022	2022	NUM
inlawrev-27132	788	12	)	)	PUNCT
inlawrev-27132	788	13	)	)	PUNCT
inlawrev-27132	788	14	.	.	PUNCT
inlawrev-27132	789	1	221	221	NUM
inlawrev-27132	789	2	.	.	PUNCT
inlawrev-27132	790	1	i	i	PRON
inlawrev-27132	790	2	d.	d.	PROPN
inlawrev-27132	790	3	§	§	PROPN
inlawrev-27132	790	4	119	119	NUM
inlawrev-27132	790	5	,	,	PUNCT
inlawrev-27132	790	6	2021	2021	NUM
inlawrev-27132	790	7	ind	ind	NOUN
inlawrev-27132	790	8	.	.	PUNCT
inlawrev-27132	791	1	acts	act	VERB
inlawrev-27132	791	2	at	at	ADP
inlawrev-27132	791	3	2132	2132	NUM
inlawrev-27132	791	4	(	(	PUNCT
inlawrev-27132	791	5	codified	codify	VERB
inlawrev-27132	791	6	at	at	ADP
inlawrev-27132	791	7	ind	ind	PROPN
inlawrev-27132	791	8	.	.	PUNCT
inlawrev-27132	792	1	code	code	PROPN
inlawrev-27132	792	2	§	§	PROPN
inlawrev-27132	792	3	6	6	NUM
inlawrev-27132	792	4	-	-	SYM
inlawrev-27132	792	5	7	7	NUM
inlawrev-27132	792	6	-	-	PUNCT
inlawrev-27132	792	7	4	4	NUM
inlawrev-27132	792	8	-	-	SYM
inlawrev-27132	792	9	11	11	NUM
inlawrev-27132	792	10	(	(	PUNCT
inlawrev-27132	792	11	2022	2022	NUM
inlawrev-27132	792	12	)	)	PUNCT
inlawrev-27132	792	13	)	)	PUNCT
inlawrev-27132	792	14	.	.	PUNCT
inlawrev-27132	793	1	222	222	NUM
inlawrev-27132	793	2	.	.	PUNCT
inlawrev-27132	794	1	i	i	PRON
inlawrev-27132	794	2	d.	d.	PROPN
inlawrev-27132	794	3	§	§	PROPN
inlawrev-27132	794	4	119	119	NUM
inlawrev-27132	794	5	,	,	PUNCT
inlawrev-27132	794	6	2021	2021	NUM
inlawrev-27132	794	7	ind	ind	NOUN
inlawrev-27132	794	8	.	.	PUNCT
inlawrev-27132	795	1	acts	act	VERB
inlawrev-27132	795	2	at	at	ADP
inlawrev-27132	795	3	2132	2132	NUM
inlawrev-27132	795	4	-	-	SYM
inlawrev-27132	795	5	33	33	NUM
inlawrev-27132	795	6	(	(	PUNCT
inlawrev-27132	795	7	codified	codify	VERB
inlawrev-27132	795	8	at	at	ADP
inlawrev-27132	795	9	ind	ind	PROPN
inlawrev-27132	795	10	.	.	PUNCT
inlawrev-27132	796	1	code	code	PROPN
inlawrev-27132	796	2	§	§	PROPN
inlawrev-27132	796	3	6	6	NUM
inlawrev-27132	796	4	-	-	SYM
inlawrev-27132	796	5	7	7	NUM
inlawrev-27132	796	6	-	-	PUNCT
inlawrev-27132	796	7	4	4	NUM
inlawrev-27132	796	8	-	-	SYM
inlawrev-27132	796	9	12	12	NUM
inlawrev-27132	796	10	(	(	PUNCT
inlawrev-27132	796	11	2022	2022	NUM
inlawrev-27132	796	12	)	)	PUNCT
inlawrev-27132	796	13	)	)	PUNCT
inlawrev-27132	796	14	.	.	PUNCT
inlawrev-27132	797	1	223	223	NUM
inlawrev-27132	797	2	.	.	PUNCT
inlawrev-27132	798	1	act	act	NOUN
inlawrev-27132	798	2	of	of	ADP
inlawrev-27132	798	3	apr	apr	PROPN
inlawrev-27132	798	4	.	.	PROPN
inlawrev-27132	798	5	29	29	NUM
inlawrev-27132	798	6	,	,	PUNCT
inlawrev-27132	798	7	2021	2021	NUM
inlawrev-27132	798	8	,	,	PUNCT
inlawrev-27132	798	9	pub	pub	NOUN
inlawrev-27132	798	10	.	.	PUNCT
inlawrev-27132	799	1	l.	l.	PROPN
inlawrev-27132	799	2	no	no	INTJ
inlawrev-27132	799	3	.	.	PROPN
inlawrev-27132	800	1	38	38	NUM
inlawrev-27132	800	2	-	-	SYM
inlawrev-27132	800	3	2021	2021	NUM
inlawrev-27132	800	4	,	,	PUNCT
inlawrev-27132	800	5	§	§	PROPN
inlawrev-27132	800	6	49	49	NUM
inlawrev-27132	800	7	,	,	PUNCT
inlawrev-27132	800	8	2021	2021	NUM
inlawrev-27132	800	9	ind	ind	NOUN
inlawrev-27132	800	10	.	.	PUNCT
inlawrev-27132	801	1	acts	act	VERB
inlawrev-27132	801	2	297	297	NUM
inlawrev-27132	801	3	,	,	PUNCT
inlawrev-27132	801	4	352	352	NUM
inlawrev-27132	801	5	(	(	PUNCT
inlawrev-27132	801	6	codified	codify	VERB
inlawrev-27132	801	7	at	at	ADP
inlawrev-27132	801	8	ind	ind	PROPN
inlawrev-27132	801	9	.	.	PUNCT
inlawrev-27132	802	1	code	code	PROPN
inlawrev-27132	802	2	§	§	PROPN
inlawrev-27132	802	3	6	6	NUM
inlawrev-27132	802	4	-	-	SYM
inlawrev-27132	802	5	6	6	NUM
inlawrev-27132	802	6	-	-	PUNCT
inlawrev-27132	802	7	13	13	NUM
inlawrev-27132	802	8	-	-	SYM
inlawrev-27132	802	9	7	7	NUM
inlawrev-27132	802	10	(	(	PUNCT
inlawrev-27132	802	11	2021	2021	NUM
inlawrev-27132	802	12	)	)	PUNCT
inlawrev-27132	802	13	)	)	PUNCT
inlawrev-27132	802	14	,	,	PUNCT
inlawrev-27132	802	15	effective	effective	ADJ
inlawrev-27132	802	16	july	july	PROPN
inlawrev-27132	802	17	1	1	NUM
inlawrev-27132	802	18	,	,	PUNCT
inlawrev-27132	802	19	2021	2021	NUM
inlawrev-27132	802	20	.	.	PUNCT
inlawrev-27132	803	1	224	224	NUM
inlawrev-27132	803	2	.	.	PUNCT
inlawrev-27132	804	1	act	act	NOUN
inlawrev-27132	804	2	of	of	ADP
inlawrev-27132	804	3	apr	apr	PROPN
inlawrev-27132	804	4	.	.	PROPN
inlawrev-27132	804	5	29	29	NUM
inlawrev-27132	804	6	,	,	PUNCT
inlawrev-27132	804	7	2021	2021	NUM
inlawrev-27132	804	8	,	,	PUNCT
inlawrev-27132	804	9	pub	pub	NOUN
inlawrev-27132	804	10	.	.	PUNCT
inlawrev-27132	805	1	l.	l.	PROPN
inlawrev-27132	805	2	no	no	INTJ
inlawrev-27132	805	3	.	.	PROPN
inlawrev-27132	806	1	159	159	NUM
inlawrev-27132	806	2	-	-	SYM
inlawrev-27132	806	3	2021	2021	NUM
inlawrev-27132	806	4	,	,	PUNCT
inlawrev-27132	806	5	§	§	PROPN
inlawrev-27132	806	6	39	39	NUM
inlawrev-27132	806	7	,	,	PUNCT
inlawrev-27132	806	8	2021	2021	NUM
inlawrev-27132	806	9	ind	ind	NOUN
inlawrev-27132	806	10	.	.	PUNCT
inlawrev-27132	807	1	acts	act	VERB
inlawrev-27132	807	2	1630	1630	NUM
inlawrev-27132	807	3	,	,	PUNCT
inlawrev-27132	807	4	1733	1733	NUM
inlawrev-27132	807	5	(	(	PUNCT
inlawrev-27132	807	6	codified	codify	VERB
inlawrev-27132	807	7	at	at	ADP
inlawrev-27132	807	8	ind	ind	PROPN
inlawrev-27132	807	9	.	.	PUNCT
inlawrev-27132	808	1	code	code	PROPN
inlawrev-27132	808	2	§	§	PROPN
inlawrev-27132	808	3	13	13	NUM
inlawrev-27132	808	4	-	-	SYM
inlawrev-27132	808	5	20	20	NUM
inlawrev-27132	808	6	-	-	PUNCT
inlawrev-27132	808	7	13	13	NUM
inlawrev-27132	808	8	-	-	SYM
inlawrev-27132	808	9	7	7	NUM
inlawrev-27132	808	10	(	(	PUNCT
inlawrev-27132	808	11	2021	2021	NUM
inlawrev-27132	808	12	)	)	PUNCT
inlawrev-27132	808	13	)	)	PUNCT
inlawrev-27132	808	14	,	,	PUNCT
inlawrev-27132	808	15	effective	effective	ADJ
inlawrev-27132	808	16	july	july	PROPN
inlawrev-27132	808	17	1	1	NUM
inlawrev-27132	808	18	,	,	PUNCT
inlawrev-27132	808	19	2021	2021	NUM
inlawrev-27132	808	20	.	.	PUNCT
inlawrev-27132	809	1	225	225	NUM
inlawrev-27132	809	2	.	.	PUNCT
inlawrev-27132	810	1	i	i	PRON
inlawrev-27132	810	2	d.	d.	PROPN
inlawrev-27132	810	3	§	§	PROPN
inlawrev-27132	810	4	40	40	NUM
inlawrev-27132	810	5	,	,	PUNCT
inlawrev-27132	810	6	2021	2021	NUM
inlawrev-27132	810	7	ind	ind	NOUN
inlawrev-27132	810	8	.	.	PUNCT
inlawrev-27132	811	1	acts	act	VERB
inlawrev-27132	811	2	at	at	ADP
inlawrev-27132	811	3	1735	1735	NUM
inlawrev-27132	811	4	(	(	PUNCT
inlawrev-27132	811	5	codified	codify	VERB
inlawrev-27132	811	6	at	at	ADP
inlawrev-27132	811	7	ind	ind	PROPN
inlawrev-27132	811	8	.	.	PUNCT
inlawrev-27132	812	1	code	code	PROPN
inlawrev-27132	812	2	§	§	PROPN
inlawrev-27132	812	3	22	22	NUM
inlawrev-27132	812	4	-	-	SYM
inlawrev-27132	812	5	11	11	NUM
inlawrev-27132	812	6	-	-	PUNCT
inlawrev-27132	812	7	14	14	NUM
inlawrev-27132	812	8	-	-	SYM
inlawrev-27132	812	9	1	1	NUM
inlawrev-27132	812	10	(	(	PUNCT
inlawrev-27132	812	11	2021	2021	NUM
inlawrev-27132	812	12	)	)	PUNCT
inlawrev-27132	812	13	)	)	PUNCT
inlawrev-27132	812	14	.	.	PUNCT
inlawrev-27132	813	1	226	226	NUM
inlawrev-27132	813	2	.	.	PUNCT
inlawrev-27132	814	1	i	i	PRON
inlawrev-27132	814	2	d.	d.	PROPN
inlawrev-27132	814	3	§	§	PROPN
inlawrev-27132	814	4	42	42	NUM
inlawrev-27132	814	5	,	,	PUNCT
inlawrev-27132	814	6	2021	2021	NUM
inlawrev-27132	814	7	ind	ind	NOUN
inlawrev-27132	814	8	.	.	PUNCT
inlawrev-27132	815	1	acts	act	VERB
inlawrev-27132	815	2	at	at	ADP
inlawrev-27132	815	3	1739	1739	NUM
inlawrev-27132	815	4	(	(	PUNCT
inlawrev-27132	815	5	codified	codify	VERB
inlawrev-27132	815	6	at	at	ADP
inlawrev-27132	815	7	ind	ind	PROPN
inlawrev-27132	815	8	.	.	PUNCT
inlawrev-27132	816	1	code	code	PROPN
inlawrev-27132	816	2	§	§	PROPN
inlawrev-27132	816	3	36	36	NUM
inlawrev-27132	816	4	-	-	SYM
inlawrev-27132	816	5	8	8	NUM
inlawrev-27132	816	6	-	-	NUM
inlawrev-27132	816	7	16.6	16.6	NUM
inlawrev-27132	816	8	-	-	SYM
inlawrev-27132	816	9	10	10	NUM
inlawrev-27132	816	10	(	(	PUNCT
inlawrev-27132	816	11	2021	2021	NUM
inlawrev-27132	816	12	)	)	PUNCT
inlawrev-27132	816	13	)	)	PUNCT
inlawrev-27132	816	14	.	.	PUNCT
inlawrev-27132	817	1	2022	2022	NUM
inlawrev-27132	817	2	]	]	PUNCT
inlawrev-27132	817	3	tax	tax	NOUN
inlawrev-27132	817	4	law	law	NOUN
inlawrev-27132	817	5	–	–	PUNCT
inlawrev-27132	817	6	state	state	NOUN
inlawrev-27132	817	7	691	691	NUM
inlawrev-27132	817	8	g.	g.	PROPN
inlawrev-27132	817	9	tax	tax	PROPN
inlawrev-27132	817	10	administration	administration	NOUN
inlawrev-27132	817	11	matters	matter	VERB
inlawrev-27132	817	12	the	the	DET
inlawrev-27132	817	13	ga	ga	PROPN
inlawrev-27132	817	14	enacted	enact	VERB
inlawrev-27132	817	15	some	some	DET
inlawrev-27132	817	16	notable	notable	ADJ
inlawrev-27132	817	17	changes	change	NOUN
inlawrev-27132	817	18	to	to	ADP
inlawrev-27132	817	19	the	the	DET
inlawrev-27132	817	20	administration	administration	NOUN
inlawrev-27132	817	21	of	of	ADP
inlawrev-27132	817	22	taxes	taxis	NOUN
inlawrev-27132	817	23	under	under	ADP
inlawrev-27132	817	24	the	the	DET
inlawrev-27132	817	25	indiana	indiana	PROPN
inlawrev-27132	817	26	code	code	PROPN
inlawrev-27132	817	27	.	.	PUNCT
inlawrev-27132	818	1	it	it	PRON
inlawrev-27132	818	2	enacted	enact	VERB
inlawrev-27132	818	3	legislation	legislation	NOUN
inlawrev-27132	818	4	permitting	permit	VERB
inlawrev-27132	818	5	the	the	DET
inlawrev-27132	818	6	department	department	NOUN
inlawrev-27132	818	7	to	to	PART
inlawrev-27132	818	8	issue	issue	VERB
inlawrev-27132	818	9	a	a	DET
inlawrev-27132	818	10	tax	tax	NOUN
inlawrev-27132	818	11	levy	levy	NOUN
inlawrev-27132	818	12	against	against	ADP
inlawrev-27132	818	13	unclaimed	unclaimed	ADJ
inlawrev-27132	818	14	property	property	NOUN
inlawrev-27132	818	15	apparently	apparently	ADV
inlawrev-27132	818	16	owned	own	VERB
inlawrev-27132	818	17	by	by	ADP
inlawrev-27132	818	18	a	a	DET
inlawrev-27132	818	19	delinquent	delinquent	ADJ
inlawrev-27132	818	20	taxpayer.227	taxpayer.227	PROPN
inlawrev-27132	818	21	the	the	DET
inlawrev-27132	818	22	department	department	NOUN
inlawrev-27132	818	23	accomplishes	accomplish	VERB
inlawrev-27132	818	24	this	this	PRON
inlawrev-27132	818	25	by	by	ADP
inlawrev-27132	818	26	filing	file	VERB
inlawrev-27132	818	27	a	a	DET
inlawrev-27132	818	28	claim	claim	NOUN
inlawrev-27132	818	29	with	with	ADP
inlawrev-27132	818	30	the	the	DET
inlawrev-27132	818	31	office	office	NOUN
inlawrev-27132	818	32	of	of	ADP
inlawrev-27132	818	33	the	the	DET
inlawrev-27132	818	34	indiana	indiana	PROPN
inlawrev-27132	818	35	attorney	attorney	PROPN
inlawrev-27132	818	36	general	general	NOUN
inlawrev-27132	818	37	(	(	PUNCT
inlawrev-27132	818	38	“	"	PUNCT
inlawrev-27132	818	39	oag	oag	X
inlawrev-27132	818	40	”	"	PUNCT
inlawrev-27132	818	41	)	)	PUNCT
inlawrev-27132	818	42	pursuant	pursuant	ADJ
inlawrev-27132	818	43	to	to	ADP
inlawrev-27132	818	44	the	the	DET
inlawrev-27132	818	45	newly	newly	ADV
inlawrev-27132	818	46	revised	revise	VERB
inlawrev-27132	818	47	unclaimed	unclaimed	ADJ
inlawrev-27132	818	48	property	property	NOUN
inlawrev-27132	818	49	act	act	NOUN
inlawrev-27132	818	50	(	(	PUNCT
inlawrev-27132	818	51	‘	'	PUNCT
inlawrev-27132	818	52	rupa”)228	rupa”)228	ADJ
inlawrev-27132	818	53	and	and	CCONJ
inlawrev-27132	818	54	doing	do	VERB
inlawrev-27132	818	55	so	so	ADV
inlawrev-27132	818	56	like	like	INTJ
inlawrev-27132	818	57	any	any	DET
inlawrev-27132	818	58	other	other	ADJ
inlawrev-27132	818	59	claimant	claimant	NOUN
inlawrev-27132	818	60	seeking	seek	VERB
inlawrev-27132	818	61	to	to	PART
inlawrev-27132	818	62	acquire	acquire	VERB
inlawrev-27132	818	63	unclaimed	unclaimed	ADJ
inlawrev-27132	818	64	property	property	NOUN
inlawrev-27132	818	65	held	hold	VERB
inlawrev-27132	818	66	by	by	ADP
inlawrev-27132	818	67	indiana.229	indiana.229	PROPN
inlawrev-27132	818	68	that	that	PRON
inlawrev-27132	818	69	is	be	AUX
inlawrev-27132	818	70	,	,	PUNCT
inlawrev-27132	818	71	a	a	DET
inlawrev-27132	818	72	claimant	claimant	NOUN
inlawrev-27132	818	73	files	file	VERB
inlawrev-27132	818	74	a	a	DET
inlawrev-27132	818	75	claim	claim	NOUN
inlawrev-27132	818	76	with	with	ADP
inlawrev-27132	818	77	the	the	DET
inlawrev-27132	818	78	oag,230	oag,230	PROPN
inlawrev-27132	818	79	providing	provide	VERB
inlawrev-27132	818	80	evidence	evidence	NOUN
inlawrev-27132	818	81	sufficient	sufficient	ADJ
inlawrev-27132	818	82	to	to	PART
inlawrev-27132	818	83	satisfying	satisfy	VERB
inlawrev-27132	818	84	the	the	DET
inlawrev-27132	818	85	oag	oag	NOUN
inlawrev-27132	818	86	that	that	PRON
inlawrev-27132	818	87	it	it	PRON
inlawrev-27132	818	88	owns	own	VERB
inlawrev-27132	818	89	the	the	DET
inlawrev-27132	818	90	property	property	NOUN
inlawrev-27132	818	91	.	.	PUNCT
inlawrev-27132	819	1	if	if	SCONJ
inlawrev-27132	819	2	the	the	DET
inlawrev-27132	819	3	claimant	claimant	NOUN
inlawrev-27132	819	4	convinces	convince	VERB
inlawrev-27132	819	5	the	the	DET
inlawrev-27132	819	6	oag	oag	NOUN
inlawrev-27132	819	7	of	of	ADP
inlawrev-27132	819	8	this	this	PRON
inlawrev-27132	819	9	,	,	PUNCT
inlawrev-27132	819	10	the	the	DET
inlawrev-27132	819	11	oag	oag	PROPN
inlawrev-27132	819	12	must	must	AUX
inlawrev-27132	819	13	pay	pay	VERB
inlawrev-27132	819	14	or	or	CCONJ
inlawrev-27132	819	15	deliver	deliver	VERB
inlawrev-27132	819	16	the	the	DET
inlawrev-27132	819	17	property	property	NOUN
inlawrev-27132	819	18	to	to	ADP
inlawrev-27132	819	19	the	the	DET
inlawrev-27132	819	20	claimant.231	claimant.231	NOUN
inlawrev-27132	819	21	the	the	DET
inlawrev-27132	819	22	new	new	ADJ
inlawrev-27132	819	23	rupa	rupa	NOUN
inlawrev-27132	819	24	and	and	CCONJ
inlawrev-27132	819	25	its	its	PRON
inlawrev-27132	819	26	sections	section	NOUN
inlawrev-27132	819	27	expanding	expand	VERB
inlawrev-27132	819	28	the	the	DET
inlawrev-27132	819	29	department	department	NOUN
inlawrev-27132	819	30	’s	’s	PART
inlawrev-27132	819	31	power	power	NOUN
inlawrev-27132	819	32	to	to	PART
inlawrev-27132	819	33	levy	levy	VERB
inlawrev-27132	819	34	unclaimed	unclaimed	ADJ
inlawrev-27132	819	35	property	property	NOUN
inlawrev-27132	819	36	to	to	PART
inlawrev-27132	819	37	collect	collect	VERB
inlawrev-27132	819	38	unpaid	unpaid	ADJ
inlawrev-27132	819	39	taxes	taxis	NOUN
inlawrev-27132	819	40	fail	fail	VERB
inlawrev-27132	819	41	to	to	PART
inlawrev-27132	819	42	clarify	clarify	VERB
inlawrev-27132	819	43	what	what	PRON
inlawrev-27132	819	44	constitutes	constitute	VERB
inlawrev-27132	819	45	the	the	DET
inlawrev-27132	819	46	evidence	evidence	NOUN
inlawrev-27132	819	47	the	the	DET
inlawrev-27132	819	48	department	department	NOUN
inlawrev-27132	819	49	must	must	AUX
inlawrev-27132	819	50	present	present	VERB
inlawrev-27132	819	51	to	to	ADP
inlawrev-27132	819	52	the	the	DET
inlawrev-27132	819	53	oag	oag	PROPN
inlawrev-27132	819	54	as	as	ADP
inlawrev-27132	819	55	a	a	DET
inlawrev-27132	819	56	claimant	claimant	NOUN
inlawrev-27132	819	57	sufficient	sufficient	ADJ
inlawrev-27132	819	58	to	to	ADP
inlawrev-27132	819	59	convincing	convince	VERB
inlawrev-27132	819	60	the	the	DET
inlawrev-27132	819	61	oag	oag	PROPN
inlawrev-27132	819	62	to	to	PART
inlawrev-27132	819	63	pay	pay	VERB
inlawrev-27132	819	64	or	or	CCONJ
inlawrev-27132	819	65	deliver	deliver	VERB
inlawrev-27132	819	66	the	the	DET
inlawrev-27132	819	67	unclaimed	unclaimed	ADJ
inlawrev-27132	819	68	property	property	NOUN
inlawrev-27132	819	69	to	to	ADP
inlawrev-27132	819	70	the	the	DET
inlawrev-27132	819	71	department	department	NOUN
inlawrev-27132	819	72	.	.	PUNCT
inlawrev-27132	820	1	must	must	AUX
inlawrev-27132	820	2	the	the	DET
inlawrev-27132	820	3	department	department	NOUN
inlawrev-27132	820	4	,	,	PUNCT
inlawrev-27132	820	5	like	like	ADP
inlawrev-27132	820	6	any	any	DET
inlawrev-27132	820	7	other	other	ADJ
inlawrev-27132	820	8	claimant	claimant	NOUN
inlawrev-27132	820	9	,	,	PUNCT
inlawrev-27132	820	10	prove	prove	VERB
inlawrev-27132	820	11	to	to	ADP
inlawrev-27132	820	12	the	the	DET
inlawrev-27132	820	13	oag	oag	PROPN
inlawrev-27132	820	14	’s	’s	PART
inlawrev-27132	820	15	satisfaction	satisfaction	NOUN
inlawrev-27132	820	16	that	that	SCONJ
inlawrev-27132	820	17	the	the	DET
inlawrev-27132	820	18	delinquent	delinquent	ADJ
inlawrev-27132	820	19	taxpayer	taxpayer	NOUN
inlawrev-27132	820	20	actually	actually	ADV
inlawrev-27132	820	21	owns	own	VERB
inlawrev-27132	820	22	the	the	DET
inlawrev-27132	820	23	unclaimed	unclaimed	ADJ
inlawrev-27132	820	24	property	property	NOUN
inlawrev-27132	820	25	the	the	DET
inlawrev-27132	820	26	department	department	NOUN
inlawrev-27132	820	27	seeks	seek	VERB
inlawrev-27132	820	28	to	to	PART
inlawrev-27132	820	29	levy	levy	VERB
inlawrev-27132	820	30	,	,	PUNCT
inlawrev-27132	820	31	or	or	CCONJ
inlawrev-27132	820	32	must	must	AUX
inlawrev-27132	820	33	the	the	DET
inlawrev-27132	820	34	department	department	NOUN
inlawrev-27132	820	35	merely	merely	ADV
inlawrev-27132	820	36	demonstrate	demonstrate	VERB
inlawrev-27132	820	37	to	to	ADP
inlawrev-27132	820	38	the	the	DET
inlawrev-27132	820	39	oag	oag	PROPN
inlawrev-27132	820	40	’s	’s	PART
inlawrev-27132	820	41	satisfaction	satisfaction	NOUN
inlawrev-27132	820	42	that	that	SCONJ
inlawrev-27132	820	43	it	it	PRON
inlawrev-27132	820	44	properly	properly	ADV
inlawrev-27132	820	45	executed	execute	VERB
inlawrev-27132	820	46	a	a	DET
inlawrev-27132	820	47	delinquent	delinquent	ADJ
inlawrev-27132	820	48	tax	tax	NOUN
inlawrev-27132	820	49	warrant	warrant	NOUN
inlawrev-27132	820	50	against	against	ADP
inlawrev-27132	820	51	a	a	DET
inlawrev-27132	820	52	taxpayer	taxpayer	NOUN
inlawrev-27132	820	53	owing	owe	VERB
inlawrev-27132	820	54	delinquent	delinquent	ADJ
inlawrev-27132	820	55	taxes	taxis	NOUN
inlawrev-27132	820	56	who	who	PRON
inlawrev-27132	820	57	supposedly	supposedly	ADV
inlawrev-27132	820	58	owns	own	VERB
inlawrev-27132	820	59	the	the	DET
inlawrev-27132	820	60	unclaimed	unclaimed	ADJ
inlawrev-27132	820	61	property	property	NOUN
inlawrev-27132	820	62	?	?	PUNCT
inlawrev-27132	821	1	if	if	SCONJ
inlawrev-27132	821	2	the	the	DET
inlawrev-27132	821	3	ga	ga	PROPN
inlawrev-27132	821	4	does	do	AUX
inlawrev-27132	821	5	not	not	PART
inlawrev-27132	821	6	resolve	resolve	VERB
inlawrev-27132	821	7	this	this	DET
inlawrev-27132	821	8	uncertainty	uncertainty	NOUN
inlawrev-27132	821	9	,	,	PUNCT
inlawrev-27132	821	10	litigation	litigation	NOUN
inlawrev-27132	821	11	will	will	AUX
inlawrev-27132	821	12	likely	likely	ADV
inlawrev-27132	821	13	result	result	VERB
inlawrev-27132	821	14	.	.	PUNCT
inlawrev-27132	822	1	the	the	DET
inlawrev-27132	822	2	ga	ga	PROPN
inlawrev-27132	822	3	enacted	enact	VERB
inlawrev-27132	822	4	legislation	legislation	NOUN
inlawrev-27132	822	5	that	that	PRON
inlawrev-27132	822	6	permits	permit	VERB
inlawrev-27132	822	7	the	the	DET
inlawrev-27132	822	8	department	department	NOUN
inlawrev-27132	822	9	to	to	PART
inlawrev-27132	822	10	release	release	VERB
inlawrev-27132	822	11	the	the	DET
inlawrev-27132	822	12	name	name	NOUN
inlawrev-27132	822	13	and	and	CCONJ
inlawrev-27132	822	14	business	business	NOUN
inlawrev-27132	822	15	address	address	NOUN
inlawrev-27132	822	16	of	of	ADP
inlawrev-27132	822	17	a	a	DET
inlawrev-27132	822	18	person	person	NOUN
inlawrev-27132	822	19	issued	issue	VERB
inlawrev-27132	822	20	a	a	DET
inlawrev-27132	822	21	retail	retail	ADJ
inlawrev-27132	822	22	merchant	merchant	NOUN
inlawrev-27132	822	23	’s	’s	PART
inlawrev-27132	822	24	certificate	certificate	NOUN
inlawrev-27132	822	25	and	and	CCONJ
inlawrev-27132	822	26	verify	verify	VERB
inlawrev-27132	822	27	the	the	DET
inlawrev-27132	822	28	certificate	certificate	NOUN
inlawrev-27132	822	29	’s	’s	PART
inlawrev-27132	822	30	active	active	ADJ
inlawrev-27132	822	31	or	or	CCONJ
inlawrev-27132	822	32	inactive	inactive	ADJ
inlawrev-27132	822	33	status.232	status.232	NOUN
inlawrev-27132	822	34	in	in	ADP
inlawrev-27132	822	35	the	the	DET
inlawrev-27132	822	36	early	early	ADJ
inlawrev-27132	822	37	2000s	2000s	NUM
inlawrev-27132	822	38	,	,	PUNCT
inlawrev-27132	822	39	the	the	DET
inlawrev-27132	822	40	department	department	NOUN
inlawrev-27132	822	41	publicly	publicly	ADV
inlawrev-27132	822	42	provided	provide	VERB
inlawrev-27132	822	43	this	this	DET
inlawrev-27132	822	44	information	information	NOUN
inlawrev-27132	822	45	via	via	ADP
inlawrev-27132	822	46	its	its	PRON
inlawrev-27132	822	47	website	website	NOUN
inlawrev-27132	822	48	and	and	CCONJ
inlawrev-27132	822	49	in	in	ADP
inlawrev-27132	822	50	response	response	NOUN
inlawrev-27132	822	51	to	to	ADP
inlawrev-27132	822	52	phone	phone	NOUN
inlawrev-27132	822	53	inquiries	inquiry	NOUN
inlawrev-27132	822	54	.	.	PUNCT
inlawrev-27132	823	1	it	it	PRON
inlawrev-27132	823	2	stopped	stop	VERB
inlawrev-27132	823	3	this	this	DET
inlawrev-27132	823	4	practice	practice	NOUN
inlawrev-27132	823	5	,	,	PUNCT
inlawrev-27132	823	6	fearing	fear	VERB
inlawrev-27132	823	7	it	it	PRON
inlawrev-27132	823	8	might	might	AUX
inlawrev-27132	823	9	violate	violate	VERB
inlawrev-27132	823	10	the	the	DET
inlawrev-27132	823	11	confidentiality	confidentiality	NOUN
inlawrev-27132	823	12	of	of	ADP
inlawrev-27132	823	13	taxpayer	taxpayer	NOUN
inlawrev-27132	823	14	information	information	NOUN
inlawrev-27132	823	15	—	—	PUNCT
inlawrev-27132	823	16	a	a	DET
inlawrev-27132	823	17	violation	violation	NOUN
inlawrev-27132	823	18	that	that	PRON
inlawrev-27132	823	19	constitutes	constitute	VERB
inlawrev-27132	823	20	a	a	DET
inlawrev-27132	823	21	crime	crime	NOUN
inlawrev-27132	823	22	in	in	ADP
inlawrev-27132	823	23	indiana.233	indiana.233	PROPN
inlawrev-27132	823	24	despite	despite	SCONJ
inlawrev-27132	823	25	this	this	PRON
inlawrev-27132	823	26	,	,	PUNCT
inlawrev-27132	823	27	it	it	PRON
inlawrev-27132	823	28	remains	remain	VERB
inlawrev-27132	823	29	important	important	ADJ
inlawrev-27132	823	30	for	for	ADP
inlawrev-27132	823	31	retail	retail	ADJ
inlawrev-27132	823	32	customers	customer	NOUN
inlawrev-27132	823	33	purchasing	purchase	VERB
inlawrev-27132	823	34	taxable	taxable	ADJ
inlawrev-27132	823	35	goods	good	NOUN
inlawrev-27132	823	36	or	or	CCONJ
inlawrev-27132	823	37	services	service	NOUN
inlawrev-27132	823	38	from	from	ADP
inlawrev-27132	823	39	a	a	DET
inlawrev-27132	823	40	seller	seller	NOUN
inlawrev-27132	823	41	to	to	PART
inlawrev-27132	823	42	inquire	inquire	VERB
inlawrev-27132	823	43	as	as	ADP
inlawrev-27132	823	44	to	to	ADP
inlawrev-27132	823	45	the	the	DET
inlawrev-27132	823	46	seller	seller	NOUN
inlawrev-27132	823	47	’s	’s	PART
inlawrev-27132	823	48	status	status	NOUN
inlawrev-27132	823	49	as	as	ADP
inlawrev-27132	823	50	an	an	DET
inlawrev-27132	823	51	active	active	ADJ
inlawrev-27132	823	52	or	or	CCONJ
inlawrev-27132	823	53	inactive	inactive	ADJ
inlawrev-27132	823	54	indiana	indiana	PROPN
inlawrev-27132	823	55	retail	retail	ADJ
inlawrev-27132	823	56	merchant	merchant	NOUN
inlawrev-27132	823	57	.	.	PUNCT
inlawrev-27132	824	1	a	a	DET
inlawrev-27132	824	2	seller	seller	NOUN
inlawrev-27132	824	3	’s	’s	PART
inlawrev-27132	824	4	inactive	inactive	ADJ
inlawrev-27132	824	5	status	status	NOUN
inlawrev-27132	824	6	suggests	suggest	VERB
inlawrev-27132	824	7	that	that	SCONJ
inlawrev-27132	824	8	the	the	DET
inlawrev-27132	824	9	department	department	NOUN
inlawrev-27132	824	10	has	have	AUX
inlawrev-27132	824	11	revoked	revoke	VERB
inlawrev-27132	824	12	its	its	PRON
inlawrev-27132	824	13	retail	retail	ADJ
inlawrev-27132	824	14	merchant	merchant	NOUN
inlawrev-27132	824	15	license	license	NOUN
inlawrev-27132	824	16	due	due	ADP
inlawrev-27132	824	17	to	to	ADP
inlawrev-27132	824	18	a	a	DET
inlawrev-27132	824	19	failure	failure	NOUN
inlawrev-27132	824	20	to	to	PART
inlawrev-27132	824	21	remit	remit	VERB
inlawrev-27132	824	22	sales	sale	NOUN
inlawrev-27132	824	23	taxes	taxis	NOUN
inlawrev-27132	824	24	,	,	PUNCT
inlawrev-27132	824	25	a	a	DET
inlawrev-27132	824	26	failure	failure	NOUN
inlawrev-27132	824	27	to	to	PART
inlawrev-27132	824	28	file	file	VERB
inlawrev-27132	824	29	sales	sale	NOUN
inlawrev-27132	824	30	tax	tax	NOUN
inlawrev-27132	824	31	returns	return	NOUN
inlawrev-27132	824	32	in	in	ADP
inlawrev-27132	824	33	a	a	DET
inlawrev-27132	824	34	timely	timely	ADJ
inlawrev-27132	824	35	manner	manner	NOUN
inlawrev-27132	824	36	,	,	PUNCT
inlawrev-27132	824	37	or	or	CCONJ
inlawrev-27132	824	38	because	because	SCONJ
inlawrev-27132	824	39	of	of	ADP
inlawrev-27132	824	40	its	its	PRON
inlawrev-27132	824	41	owing	owing	ADJ
inlawrev-27132	824	42	delinquent	delinquent	ADJ
inlawrev-27132	824	43	taxes	taxis	NOUN
inlawrev-27132	824	44	.	.	PUNCT
inlawrev-27132	825	1	because	because	SCONJ
inlawrev-27132	825	2	a	a	DET
inlawrev-27132	825	3	retail	retail	ADJ
inlawrev-27132	825	4	customer	customer	NOUN
inlawrev-27132	825	5	remains	remain	VERB
inlawrev-27132	825	6	liable	liable	ADJ
inlawrev-27132	825	7	for	for	ADP
inlawrev-27132	825	8	sales	sale	NOUN
inlawrev-27132	825	9	taxes	taxis	NOUN
inlawrev-27132	825	10	paid	pay	VERB
inlawrev-27132	825	11	to	to	ADP
inlawrev-27132	825	12	227	227	NUM
inlawrev-27132	825	13	.	.	PUNCT
inlawrev-27132	826	1	act	act	NOUN
inlawrev-27132	826	2	of	of	ADP
inlawrev-27132	826	3	apr	apr	PROPN
inlawrev-27132	826	4	.	.	PROPN
inlawrev-27132	826	5	29	29	NUM
inlawrev-27132	826	6	,	,	PUNCT
inlawrev-27132	826	7	2021	2021	NUM
inlawrev-27132	826	8	,	,	PUNCT
inlawrev-27132	826	9	pub	pub	NOUN
inlawrev-27132	826	10	.	.	PUNCT
inlawrev-27132	827	1	l.	l.	PROPN
inlawrev-27132	827	2	no	no	INTJ
inlawrev-27132	827	3	.	.	PROPN
inlawrev-27132	828	1	141	141	NUM
inlawrev-27132	828	2	-	-	SYM
inlawrev-27132	828	3	2021	2021	NUM
inlawrev-27132	828	4	,	,	PUNCT
inlawrev-27132	828	5	§	§	PROPN
inlawrev-27132	828	6	6	6	NUM
inlawrev-27132	828	7	,	,	PUNCT
inlawrev-27132	828	8	2021	2021	NUM
inlawrev-27132	828	9	ind	ind	NOUN
inlawrev-27132	828	10	.	.	PUNCT
inlawrev-27132	829	1	acts	act	VERB
inlawrev-27132	829	2	1382	1382	NUM
inlawrev-27132	829	3	,	,	PUNCT
inlawrev-27132	829	4	1394	1394	NUM
inlawrev-27132	829	5	-	-	SYM
inlawrev-27132	829	6	95	95	NUM
inlawrev-27132	829	7	(	(	PUNCT
inlawrev-27132	829	8	codified	codify	VERB
inlawrev-27132	829	9	at	at	ADP
inlawrev-27132	829	10	ind	ind	PROPN
inlawrev-27132	829	11	.	.	PUNCT
inlawrev-27132	830	1	code	code	PROPN
inlawrev-27132	830	2	§	§	PROPN
inlawrev-27132	830	3	6	6	NUM
inlawrev-27132	830	4	6	6	NUM
inlawrev-27132	830	5	-	-	SYM
inlawrev-27132	830	6	8.1	8.1	NUM
inlawrev-27132	830	7	-	-	PUNCT
inlawrev-27132	830	8	8	8	NUM
inlawrev-27132	830	9	-	-	SYM
inlawrev-27132	830	10	15	15	NUM
inlawrev-27132	830	11	(	(	PUNCT
inlawrev-27132	830	12	2021	2021	NUM
inlawrev-27132	830	13	)	)	PUNCT
inlawrev-27132	830	14	)	)	PUNCT
inlawrev-27132	830	15	.	.	PUNCT
inlawrev-27132	831	1	228	228	NUM
inlawrev-27132	831	2	.	.	PUNCT
inlawrev-27132	832	1	i	i	PRON
inlawrev-27132	832	2	d.	d.	PROPN
inlawrev-27132	832	3	§	§	PROPN
inlawrev-27132	832	4	20	20	NUM
inlawrev-27132	832	5	,	,	PUNCT
inlawrev-27132	832	6	2021	2021	NUM
inlawrev-27132	832	7	ind	ind	NOUN
inlawrev-27132	832	8	.	.	PUNCT
inlawrev-27132	832	9	acts	act	VERB
inlawrev-27132	832	10	at	at	ADP
inlawrev-27132	832	11	1402	1402	NUM
inlawrev-27132	832	12	(	(	PUNCT
inlawrev-27132	832	13	codified	codify	VERB
inlawrev-27132	832	14	at	at	ADP
inlawrev-27132	832	15	the	the	DET
inlawrev-27132	832	16	new	new	ADJ
inlawrev-27132	832	17	chapter	chapter	NOUN
inlawrev-27132	832	18	,	,	PUNCT
inlawrev-27132	832	19	ind	ind	PROPN
inlawrev-27132	832	20	.	.	PUNCT
inlawrev-27132	833	1	code	code	PROPN
inlawrev-27132	833	2	§	§	PROPN
inlawrev-27132	833	3	32	32	NUM
inlawrev-27132	833	4	-	-	SYM
inlawrev-27132	833	5	34	34	NUM
inlawrev-27132	833	6	-	-	SYM
inlawrev-27132	833	7	1.5	1.5	NUM
inlawrev-27132	833	8	(	(	PUNCT
inlawrev-27132	833	9	2021	2021	NUM
inlawrev-27132	833	10	)	)	PUNCT
inlawrev-27132	833	11	)	)	PUNCT
inlawrev-27132	833	12	.	.	PUNCT
inlawrev-27132	834	1	229	229	NUM
inlawrev-27132	834	2	.	.	PUNCT
inlawrev-27132	835	1	id.§	id.§	NUM
inlawrev-27132	835	2	6	6	NUM
inlawrev-27132	835	3	,	,	PUNCT
inlawrev-27132	835	4	2021	2021	NUM
inlawrev-27132	835	5	ind	ind	NOUN
inlawrev-27132	835	6	.	.	PUNCT
inlawrev-27132	836	1	acts	act	VERB
inlawrev-27132	836	2	at	at	ADP
inlawrev-27132	836	3	1394	1394	NUM
inlawrev-27132	836	4	-	-	SYM
inlawrev-27132	836	5	95	95	NUM
inlawrev-27132	836	6	(	(	PUNCT
inlawrev-27132	836	7	amending	amend	VERB
inlawrev-27132	836	8	ind	ind	NOUN
inlawrev-27132	836	9	.	.	PUNCT
inlawrev-27132	837	1	code	code	PROPN
inlawrev-27132	837	2	§	§	PROPN
inlawrev-27132	837	3	6	6	NUM
inlawrev-27132	837	4	6	6	NUM
inlawrev-27132	837	5	-	-	SYM
inlawrev-27132	837	6	8.1	8.1	NUM
inlawrev-27132	837	7	-	-	PUNCT
inlawrev-27132	837	8	8	8	NUM
inlawrev-27132	837	9	-	-	SYM
inlawrev-27132	837	10	15	15	NUM
inlawrev-27132	837	11	(	(	PUNCT
inlawrev-27132	837	12	2021	2021	NUM
inlawrev-27132	837	13	)	)	PUNCT
inlawrev-27132	837	14	)	)	PUNCT
inlawrev-27132	837	15	.	.	PUNCT
inlawrev-27132	838	1	230	230	NUM
inlawrev-27132	838	2	.	.	PUNCT
inlawrev-27132	839	1	i	i	PRON
inlawrev-27132	839	2	d.	d.	PROPN
inlawrev-27132	839	3	§	§	PROPN
inlawrev-27132	839	4	20	20	NUM
inlawrev-27132	839	5	,	,	PUNCT
inlawrev-27132	839	6	2021	2021	NUM
inlawrev-27132	839	7	ind	ind	NOUN
inlawrev-27132	839	8	.	.	PUNCT
inlawrev-27132	839	9	acts	act	VERB
inlawrev-27132	839	10	at	at	ADP
inlawrev-27132	839	11	1435	1435	NUM
inlawrev-27132	839	12	(	(	PUNCT
inlawrev-27132	839	13	codified	codify	VERB
inlawrev-27132	839	14	at	at	ADP
inlawrev-27132	839	15	ind	ind	PROPN
inlawrev-27132	839	16	.	.	PUNCT
inlawrev-27132	840	1	code	code	PROPN
inlawrev-27132	840	2	§	§	PROPN
inlawrev-27132	840	3	32	32	NUM
inlawrev-27132	840	4	-	-	SYM
inlawrev-27132	840	5	34	34	NUM
inlawrev-27132	840	6	-	-	SYM
inlawrev-27132	840	7	1.5	1.5	NUM
inlawrev-27132	840	8	-	-	SYM
inlawrev-27132	840	9	48	48	NUM
inlawrev-27132	840	10	(	(	PUNCT
inlawrev-27132	840	11	2021	2021	NUM
inlawrev-27132	840	12	)	)	PUNCT
inlawrev-27132	840	13	)	)	PUNCT
inlawrev-27132	840	14	.	.	PUNCT
inlawrev-27132	841	1	231	231	NUM
inlawrev-27132	841	2	.	.	PUNCT
inlawrev-27132	842	1	i	i	PRON
inlawrev-27132	842	2	d.	d.	PROPN
inlawrev-27132	842	3	(	(	PUNCT
inlawrev-27132	842	4	adding	add	VERB
inlawrev-27132	842	5	ind	ind	NOUN
inlawrev-27132	842	6	.	.	PUNCT
inlawrev-27132	843	1	code	code	PROPN
inlawrev-27132	843	2	§	§	PROPN
inlawrev-27132	843	3	32	32	NUM
inlawrev-27132	843	4	-	-	SYM
inlawrev-27132	843	5	34	34	NUM
inlawrev-27132	843	6	-	-	SYM
inlawrev-27132	843	7	1.5	1.5	NUM
inlawrev-27132	843	8	-	-	SYM
inlawrev-27132	843	9	49	49	NUM
inlawrev-27132	843	10	(	(	PUNCT
inlawrev-27132	843	11	2021	2021	NUM
inlawrev-27132	843	12	)	)	PUNCT
inlawrev-27132	843	13	)	)	PUNCT
inlawrev-27132	843	14	.	.	PUNCT
inlawrev-27132	844	1	232	232	NUM
inlawrev-27132	844	2	.	.	PUNCT
inlawrev-27132	844	3	act	act	NOUN
inlawrev-27132	844	4	of	of	ADP
inlawrev-27132	844	5	apr	apr	PROPN
inlawrev-27132	844	6	.	.	PROPN
inlawrev-27132	844	7	29	29	NUM
inlawrev-27132	844	8	,	,	PUNCT
inlawrev-27132	844	9	2021	2021	NUM
inlawrev-27132	844	10	,	,	PUNCT
inlawrev-27132	844	11	pub	pub	NOUN
inlawrev-27132	844	12	.	.	PUNCT
inlawrev-27132	845	1	l.	l.	PROPN
inlawrev-27132	845	2	no	no	INTJ
inlawrev-27132	845	3	.	.	PROPN
inlawrev-27132	846	1	159	159	NUM
inlawrev-27132	846	2	-	-	SYM
inlawrev-27132	846	3	2021	2021	NUM
inlawrev-27132	846	4	,	,	PUNCT
inlawrev-27132	846	5	§	§	PROPN
inlawrev-27132	846	6	34	34	NUM
inlawrev-27132	846	7	,	,	PUNCT
inlawrev-27132	846	8	2021	2021	NUM
inlawrev-27132	846	9	ind	ind	NOUN
inlawrev-27132	846	10	.	.	PUNCT
inlawrev-27132	847	1	acts	act	VERB
inlawrev-27132	847	2	1630	1630	NUM
inlawrev-27132	847	3	,	,	PUNCT
inlawrev-27132	847	4	1717	1717	NUM
inlawrev-27132	847	5	(	(	PUNCT
inlawrev-27132	847	6	codified	codify	VERB
inlawrev-27132	847	7	at	at	ADP
inlawrev-27132	847	8	ind	ind	PROPN
inlawrev-27132	847	9	.	.	PUNCT
inlawrev-27132	848	1	code	code	PROPN
inlawrev-27132	848	2	§	§	PROPN
inlawrev-27132	848	3	6	6	NUM
inlawrev-27132	848	4	-	-	SYM
inlawrev-27132	848	5	8.1	8.1	NUM
inlawrev-27132	848	6	-	-	PUNCT
inlawrev-27132	848	7	7	7	NUM
inlawrev-27132	848	8	-	-	SYM
inlawrev-27132	848	9	1	1	NUM
inlawrev-27132	848	10	(	(	PUNCT
inlawrev-27132	848	11	2021	2021	NUM
inlawrev-27132	848	12	)	)	PUNCT
inlawrev-27132	848	13	)	)	PUNCT
inlawrev-27132	848	14	,	,	PUNCT
inlawrev-27132	848	15	effective	effective	ADJ
inlawrev-27132	848	16	july	july	PROPN
inlawrev-27132	848	17	1	1	NUM
inlawrev-27132	848	18	,	,	PUNCT
inlawrev-27132	848	19	2021	2021	NUM
inlawrev-27132	848	20	.	.	PUNCT
inlawrev-27132	849	1	233	233	NUM
inlawrev-27132	849	2	.	.	PUNCT
inlawrev-27132	850	1	see	see	VERB
inlawrev-27132	850	2	ind	ind	PROPN
inlawrev-27132	850	3	.	.	PUNCT
inlawrev-27132	851	1	code	code	PROPN
inlawrev-27132	851	2	§	§	PROPN
inlawrev-27132	851	3	6	6	NUM
inlawrev-27132	851	4	-	-	SYM
inlawrev-27132	851	5	8.1	8.1	NUM
inlawrev-27132	851	6	-	-	PUNCT
inlawrev-27132	851	7	7	7	NUM
inlawrev-27132	851	8	-	-	SYM
inlawrev-27132	851	9	3	3	NUM
inlawrev-27132	851	10	(	(	PUNCT
inlawrev-27132	851	11	stating	state	VERB
inlawrev-27132	851	12	a	a	DET
inlawrev-27132	851	13	person	person	NOUN
inlawrev-27132	851	14	that	that	PRON
inlawrev-27132	851	15	improperly	improperly	ADV
inlawrev-27132	851	16	discloses	disclose	VERB
inlawrev-27132	851	17	confidential	confidential	ADJ
inlawrev-27132	851	18	tax	tax	NOUN
inlawrev-27132	851	19	information	information	NOUN
inlawrev-27132	851	20	commits	commit	VERB
inlawrev-27132	851	21	a	a	DET
inlawrev-27132	851	22	class	class	NOUN
inlawrev-27132	851	23	c	c	NOUN
inlawrev-27132	851	24	misdemeanor	misdemeanor	NOUN
inlawrev-27132	851	25	)	)	PUNCT
inlawrev-27132	851	26	.	.	PUNCT
inlawrev-27132	852	1	692	692	NUM
inlawrev-27132	852	2	indiana	indiana	PROPN
inlawrev-27132	852	3	law	law	PROPN
inlawrev-27132	852	4	review	review	NOUN
inlawrev-27132	852	5	[	[	X
inlawrev-27132	852	6	vol	vol	NOUN
inlawrev-27132	852	7	.	.	PUNCT
inlawrev-27132	852	8	55:669	55:669	NUM
inlawrev-27132	852	9	a	a	DET
inlawrev-27132	852	10	seller	seller	NOUN
inlawrev-27132	852	11	but	but	CCONJ
inlawrev-27132	852	12	not	not	PART
inlawrev-27132	852	13	remitted	remit	VERB
inlawrev-27132	852	14	to	to	ADP
inlawrev-27132	852	15	the	the	DET
inlawrev-27132	852	16	department	department	NOUN
inlawrev-27132	852	17	,	,	PUNCT
inlawrev-27132	852	18	the	the	DET
inlawrev-27132	852	19	customer	customer	NOUN
inlawrev-27132	852	20	is	be	AUX
inlawrev-27132	852	21	wise	wise	ADJ
inlawrev-27132	852	22	to	to	PART
inlawrev-27132	852	23	ascertain	ascertain	VERB
inlawrev-27132	852	24	a	a	DET
inlawrev-27132	852	25	seller	seller	NOUN
inlawrev-27132	852	26	’s	’s	PART
inlawrev-27132	852	27	status	status	NOUN
inlawrev-27132	852	28	with	with	ADP
inlawrev-27132	852	29	the	the	DET
inlawrev-27132	852	30	department	department	NOUN
inlawrev-27132	852	31	before	before	ADP
inlawrev-27132	852	32	engaging	engage	VERB
inlawrev-27132	852	33	in	in	ADP
inlawrev-27132	852	34	a	a	DET
inlawrev-27132	852	35	high	high	ADJ
inlawrev-27132	852	36	-	-	PUNCT
inlawrev-27132	852	37	dollar	dollar	NOUN
inlawrev-27132	852	38	retail	retail	ADJ
inlawrev-27132	852	39	transaction	transaction	NOUN
inlawrev-27132	852	40	.	.	PUNCT
inlawrev-27132	853	1	the	the	DET
inlawrev-27132	853	2	ga	ga	PROPN
inlawrev-27132	853	3	’s	’s	PART
inlawrev-27132	853	4	new	new	ADJ
inlawrev-27132	853	5	legislation	legislation	NOUN
inlawrev-27132	853	6	again	again	ADV
inlawrev-27132	853	7	allows	allow	VERB
inlawrev-27132	853	8	this	this	PRON
inlawrev-27132	853	9	.	.	PUNCT
inlawrev-27132	854	1	the	the	DET
inlawrev-27132	854	2	ga	ga	PROPN
inlawrev-27132	854	3	added	add	VERB
inlawrev-27132	854	4	the	the	DET
inlawrev-27132	854	5	new	new	ADJ
inlawrev-27132	854	6	chapter	chapter	NOUN
inlawrev-27132	854	7	18	18	NUM
inlawrev-27132	854	8	to	to	ADP
inlawrev-27132	854	9	the	the	DET
inlawrev-27132	854	10	indiana	indiana	PROPN
inlawrev-27132	854	11	code	code	PROPN
inlawrev-27132	854	12	’s	’s	PART
inlawrev-27132	854	13	tax	tax	NOUN
inlawrev-27132	854	14	administration	administration	NOUN
inlawrev-27132	854	15	provisions	provision	NOUN
inlawrev-27132	854	16	dealing	deal	VERB
inlawrev-27132	854	17	with	with	ADP
inlawrev-27132	854	18	payroll	payroll	NOUN
inlawrev-27132	854	19	service	service	NOUN
inlawrev-27132	854	20	providers	provider	NOUN
inlawrev-27132	854	21	.	.	PUNCT
inlawrev-27132	855	1	the	the	DET
inlawrev-27132	855	2	ga	ga	PROPN
inlawrev-27132	855	3	defines	define	VERB
inlawrev-27132	855	4	a	a	DET
inlawrev-27132	855	5	“	"	PUNCT
inlawrev-27132	855	6	payroll	payroll	NOUN
inlawrev-27132	855	7	service	service	NOUN
inlawrev-27132	855	8	provider	provider	NOUN
inlawrev-27132	855	9	”	"	PUNCT
inlawrev-27132	855	10	as	as	ADP
inlawrev-27132	855	11	a	a	DET
inlawrev-27132	855	12	third	third	ADJ
inlawrev-27132	855	13	-	-	PUNCT
inlawrev-27132	855	14	party	party	NOUN
inlawrev-27132	855	15	service	service	NOUN
inlawrev-27132	855	16	provider	provider	NOUN
inlawrev-27132	855	17	authorized	authorize	VERB
inlawrev-27132	855	18	to	to	ADP
inlawrev-27132	855	19	,	,	PUNCT
inlawrev-27132	855	20	on	on	ADP
inlawrev-27132	855	21	behalf	behalf	NOUN
inlawrev-27132	855	22	of	of	ADP
inlawrev-27132	855	23	a	a	DET
inlawrev-27132	855	24	client	client	NOUN
inlawrev-27132	855	25	with	with	ADP
inlawrev-27132	855	26	regard	regard	NOUN
inlawrev-27132	855	27	to	to	ADP
inlawrev-27132	855	28	the	the	DET
inlawrev-27132	855	29	client	client	NOUN
inlawrev-27132	855	30	’s	’s	PART
inlawrev-27132	855	31	tax	tax	NOUN
inlawrev-27132	855	32	withholding	withholding	NOUN
inlawrev-27132	855	33	and	and	CCONJ
inlawrev-27132	855	34	remittance	remittance	NOUN
inlawrev-27132	855	35	duties	duty	NOUN
inlawrev-27132	855	36	:	:	PUNCT
inlawrev-27132	855	37	(	(	PUNCT
inlawrev-27132	855	38	i	i	NOUN
inlawrev-27132	855	39	)	)	PUNCT
inlawrev-27132	855	40	prepare	prepare	VERB
inlawrev-27132	855	41	and	and	CCONJ
inlawrev-27132	855	42	file	file	VERB
inlawrev-27132	855	43	payroll	payroll	NOUN
inlawrev-27132	855	44	tax	tax	NOUN
inlawrev-27132	855	45	returns	return	NOUN
inlawrev-27132	855	46	;	;	PUNCT
inlawrev-27132	855	47	(	(	PUNCT
inlawrev-27132	855	48	ii	ii	NOUN
inlawrev-27132	855	49	)	)	PUNCT
inlawrev-27132	855	50	withdraw	withdraw	VERB
inlawrev-27132	855	51	and	and	CCONJ
inlawrev-27132	855	52	hold	hold	VERB
inlawrev-27132	855	53	in	in	ADP
inlawrev-27132	855	54	a	a	DET
inlawrev-27132	855	55	bank	bank	NOUN
inlawrev-27132	855	56	account	account	NOUN
inlawrev-27132	855	57	funds	fund	NOUN
inlawrev-27132	855	58	from	from	ADP
inlawrev-27132	855	59	the	the	DET
inlawrev-27132	855	60	client	client	NOUN
inlawrev-27132	855	61	’s	’s	PART
inlawrev-27132	855	62	employee	employee	NOUN
inlawrev-27132	855	63	payroll	payroll	NOUN
inlawrev-27132	855	64	;	;	PUNCT
inlawrev-27132	855	65	(	(	PUNCT
inlawrev-27132	855	66	iii	iii	X
inlawrev-27132	855	67	)	)	PUNCT
inlawrev-27132	855	68	remit	remit	NOUN
inlawrev-27132	855	69	payroll	payroll	NOUN
inlawrev-27132	855	70	tax	tax	NOUN
inlawrev-27132	855	71	payments	payment	NOUN
inlawrev-27132	855	72	,	,	PUNCT
inlawrev-27132	855	73	and	and	CCONJ
inlawrev-27132	855	74	(	(	PUNCT
inlawrev-27132	855	75	iv	iv	X
inlawrev-27132	855	76	)	)	PUNCT
inlawrev-27132	855	77	take	take	VERB
inlawrev-27132	855	78	other	other	ADJ
inlawrev-27132	855	79	reporting	reporting	NOUN
inlawrev-27132	855	80	and	and	CCONJ
inlawrev-27132	855	81	compliance	compliance	NOUN
inlawrev-27132	855	82	actions.234	actions.234	VERB
inlawrev-27132	855	83	if	if	SCONJ
inlawrev-27132	855	84	a	a	DET
inlawrev-27132	855	85	payroll	payroll	NOUN
inlawrev-27132	855	86	service	service	NOUN
inlawrev-27132	855	87	provider	provider	NOUN
inlawrev-27132	855	88	knowingly	knowingly	ADV
inlawrev-27132	855	89	or	or	CCONJ
inlawrev-27132	855	90	intentionally	intentionally	ADV
inlawrev-27132	855	91	fails	fail	VERB
inlawrev-27132	855	92	to	to	PART
inlawrev-27132	855	93	remit	remit	VERB
inlawrev-27132	855	94	taxes	taxis	NOUN
inlawrev-27132	855	95	it	it	PRON
inlawrev-27132	855	96	withheld	withhold	VERB
inlawrev-27132	855	97	pursuant	pursuant	ADV
inlawrev-27132	855	98	to	to	ADP
inlawrev-27132	855	99	a	a	DET
inlawrev-27132	855	100	contract	contract	NOUN
inlawrev-27132	855	101	with	with	ADP
inlawrev-27132	855	102	a	a	DET
inlawrev-27132	855	103	client	client	NOUN
inlawrev-27132	855	104	,	,	PUNCT
inlawrev-27132	855	105	it	it	PRON
inlawrev-27132	855	106	becomes	become	VERB
inlawrev-27132	855	107	responsible	responsible	ADJ
inlawrev-27132	855	108	for	for	ADP
inlawrev-27132	855	109	the	the	DET
inlawrev-27132	855	110	taxes	taxis	NOUN
inlawrev-27132	855	111	and	and	CCONJ
inlawrev-27132	855	112	,	,	PUNCT
inlawrev-27132	855	113	therefore	therefore	ADV
inlawrev-27132	855	114	,	,	PUNCT
inlawrev-27132	855	115	personally	personally	ADV
inlawrev-27132	855	116	liable	liable	ADJ
inlawrev-27132	855	117	for	for	ADP
inlawrev-27132	855	118	them	they	PRON
inlawrev-27132	855	119	along	along	ADP
inlawrev-27132	855	120	with	with	ADP
inlawrev-27132	855	121	any	any	DET
inlawrev-27132	855	122	penalties	penalty	NOUN
inlawrev-27132	855	123	and	and	CCONJ
inlawrev-27132	855	124	interest.235	interest.235	DET
inlawrev-27132	855	125	the	the	DET
inlawrev-27132	855	126	person	person	NOUN
inlawrev-27132	855	127	responsible	responsible	ADJ
inlawrev-27132	855	128	for	for	ADP
inlawrev-27132	855	129	remitting	remit	VERB
inlawrev-27132	855	130	the	the	DET
inlawrev-27132	855	131	taxes	taxis	NOUN
inlawrev-27132	855	132	collected	collect	VERB
inlawrev-27132	855	133	by	by	ADP
inlawrev-27132	855	134	the	the	DET
inlawrev-27132	855	135	payroll	payroll	NOUN
inlawrev-27132	855	136	service	service	NOUN
inlawrev-27132	855	137	provider	provider	NOUN
inlawrev-27132	855	138	who	who	PRON
inlawrev-27132	855	139	knowingly	knowingly	ADV
inlawrev-27132	855	140	or	or	CCONJ
inlawrev-27132	855	141	intentionally	intentionally	ADV
inlawrev-27132	855	142	fails	fail	VERB
inlawrev-27132	855	143	to	to	PART
inlawrev-27132	855	144	do	do	VERB
inlawrev-27132	855	145	so	so	ADV
inlawrev-27132	855	146	commits	commit	VERB
inlawrev-27132	855	147	failure	failure	NOUN
inlawrev-27132	855	148	to	to	PART
inlawrev-27132	855	149	remit	remit	VERB
inlawrev-27132	855	150	taxes	taxis	NOUN
inlawrev-27132	855	151	,	,	PUNCT
inlawrev-27132	855	152	a	a	DET
inlawrev-27132	855	153	class	class	NOUN
inlawrev-27132	855	154	a	a	DET
inlawrev-27132	855	155	misdemeanor	misdemeanor	NOUN
inlawrev-27132	855	156	,	,	PUNCT
inlawrev-27132	855	157	if	if	SCONJ
inlawrev-27132	855	158	the	the	DET
inlawrev-27132	855	159	amount	amount	NOUN
inlawrev-27132	855	160	is	be	AUX
inlawrev-27132	855	161	less	less	ADJ
inlawrev-27132	855	162	than	than	ADP
inlawrev-27132	855	163	$	$	SYM
inlawrev-27132	855	164	750.23	750.23	NUM
inlawrev-27132	855	165	6	6	NUM
inlawrev-27132	855	166	the	the	DET
inlawrev-27132	855	167	person	person	NOUN
inlawrev-27132	855	168	commits	commit	VERB
inlawrev-27132	855	169	a	a	DET
inlawrev-27132	855	170	level	level	NOUN
inlawrev-27132	855	171	6	6	NUM
inlawrev-27132	855	172	felony	felony	NOUN
inlawrev-27132	855	173	if	if	SCONJ
inlawrev-27132	855	174	the	the	DET
inlawrev-27132	855	175	amount	amount	NOUN
inlawrev-27132	855	176	withheld	withhold	VERB
inlawrev-27132	855	177	but	but	CCONJ
inlawrev-27132	855	178	not	not	PART
inlawrev-27132	855	179	remitted	remit	VERB
inlawrev-27132	855	180	is	be	AUX
inlawrev-27132	855	181	equal	equal	ADJ
inlawrev-27132	855	182	to	to	ADP
inlawrev-27132	855	183	$	$	SYM
inlawrev-27132	855	184	750	750	NUM
inlawrev-27132	855	185	but	but	CCONJ
inlawrev-27132	855	186	less	less	ADJ
inlawrev-27132	855	187	than	than	ADP
inlawrev-27132	855	188	$	$	SYM
inlawrev-27132	855	189	50,000237	50,000237	NUM
inlawrev-27132	855	190	and	and	CCONJ
inlawrev-27132	855	191	a	a	DET
inlawrev-27132	855	192	level	level	NOUN
inlawrev-27132	855	193	5	5	NUM
inlawrev-27132	855	194	felony	felony	NOUN
inlawrev-27132	855	195	if	if	SCONJ
inlawrev-27132	855	196	the	the	DET
inlawrev-27132	855	197	amount	amount	NOUN
inlawrev-27132	855	198	is	be	AUX
inlawrev-27132	855	199	equal	equal	ADJ
inlawrev-27132	855	200	to	to	ADP
inlawrev-27132	855	201	or	or	CCONJ
inlawrev-27132	855	202	greater	great	ADJ
inlawrev-27132	855	203	than	than	ADP
inlawrev-27132	855	204	$	$	SYM
inlawrev-27132	855	205	50,000.238	50,000.238	NOUN
inlawrev-27132	855	206	the	the	DET
inlawrev-27132	855	207	person	person	NOUN
inlawrev-27132	855	208	responsible	responsible	ADJ
inlawrev-27132	855	209	is	be	AUX
inlawrev-27132	855	210	defined	define	VERB
inlawrev-27132	855	211	as	as	ADP
inlawrev-27132	855	212	:	:	PUNCT
inlawrev-27132	855	213	(	(	PUNCT
inlawrev-27132	855	214	i	i	NOUN
inlawrev-27132	855	215	)	)	PUNCT
inlawrev-27132	855	216	the	the	DET
inlawrev-27132	855	217	officer	officer	NOUN
inlawrev-27132	855	218	or	or	CCONJ
inlawrev-27132	855	219	director	director	NOUN
inlawrev-27132	855	220	of	of	ADP
inlawrev-27132	855	221	a	a	DET
inlawrev-27132	855	222	payroll	payroll	NOUN
inlawrev-27132	855	223	service	service	NOUN
inlawrev-27132	855	224	provider	provider	NOUN
inlawrev-27132	855	225	,	,	PUNCT
inlawrev-27132	855	226	or	or	CCONJ
inlawrev-27132	855	227	(	(	PUNCT
inlawrev-27132	855	228	ii	ii	NOUN
inlawrev-27132	855	229	)	)	PUNCT
inlawrev-27132	855	230	an	an	DET
inlawrev-27132	855	231	employee	employee	NOUN
inlawrev-27132	855	232	or	or	CCONJ
inlawrev-27132	855	233	other	other	ADJ
inlawrev-27132	855	234	person	person	NOUN
inlawrev-27132	855	235	affiliated	affiliate	VERB
inlawrev-27132	855	236	with	with	ADP
inlawrev-27132	855	237	a	a	DET
inlawrev-27132	855	238	payroll	payroll	NOUN
inlawrev-27132	855	239	service	service	NOUN
inlawrev-27132	855	240	provider	provider	NOUN
inlawrev-27132	855	241	who	who	PRON
inlawrev-27132	855	242	is	be	AUX
inlawrev-27132	855	243	responsible	responsible	ADJ
inlawrev-27132	855	244	for	for	ADP
inlawrev-27132	855	245	collecting	collect	VERB
inlawrev-27132	855	246	,	,	PUNCT
inlawrev-27132	855	247	accounting	account	VERB
inlawrev-27132	855	248	for	for	ADP
inlawrev-27132	855	249	,	,	PUNCT
inlawrev-27132	855	250	and	and	CCONJ
inlawrev-27132	855	251	paying	pay	VERB
inlawrev-27132	855	252	withholding	withholding	NOUN
inlawrev-27132	855	253	taxes	taxis	NOUN
inlawrev-27132	855	254	on	on	ADP
inlawrev-27132	855	255	behalf	behalf	NOUN
inlawrev-27132	855	256	of	of	ADP
inlawrev-27132	855	257	a	a	DET
inlawrev-27132	855	258	client	client	NOUN
inlawrev-27132	855	259	of	of	ADP
inlawrev-27132	855	260	the	the	DET
inlawrev-27132	855	261	provider.239	provider.239	PROPN
inlawrev-27132	855	262	a	a	DET
inlawrev-27132	855	263	payroll	payroll	NOUN
inlawrev-27132	855	264	service	service	NOUN
inlawrev-27132	855	265	provider	provider	NOUN
inlawrev-27132	855	266	must	must	AUX
inlawrev-27132	855	267	annually	annually	ADV
inlawrev-27132	855	268	register	register	VERB
inlawrev-27132	855	269	with	with	ADP
inlawrev-27132	855	270	the	the	DET
inlawrev-27132	855	271	department.240	department.240	NOUN
inlawrev-27132	855	272	finally	finally	ADV
inlawrev-27132	855	273	,	,	PUNCT
inlawrev-27132	855	274	the	the	DET
inlawrev-27132	855	275	ga	ga	PROPN
inlawrev-27132	855	276	mandated	mandate	VERB
inlawrev-27132	855	277	that	that	SCONJ
inlawrev-27132	855	278	a	a	DET
inlawrev-27132	855	279	contract	contract	NOUN
inlawrev-27132	855	280	between	between	ADP
inlawrev-27132	855	281	a	a	DET
inlawrev-27132	855	282	client	client	NOUN
inlawrev-27132	855	283	or	or	CCONJ
inlawrev-27132	855	284	employer	employer	NOUN
inlawrev-27132	855	285	and	and	CCONJ
inlawrev-27132	855	286	the	the	DET
inlawrev-27132	855	287	payroll	payroll	NOUN
inlawrev-27132	855	288	service	service	NOUN
inlawrev-27132	855	289	provider	provider	NOUN
inlawrev-27132	855	290	must	must	AUX
inlawrev-27132	855	291	have	have	VERB
inlawrev-27132	855	292	a	a	DET
inlawrev-27132	855	293	provision	provision	NOUN
inlawrev-27132	855	294	that	that	PRON
inlawrev-27132	855	295	states	state	VERB
inlawrev-27132	855	296	:	:	PUNCT
inlawrev-27132	855	297	if	if	SCONJ
inlawrev-27132	855	298	the	the	DET
inlawrev-27132	855	299	payroll	payroll	NOUN
inlawrev-27132	855	300	service	service	NOUN
inlawrev-27132	855	301	provider	provider	NOUN
inlawrev-27132	855	302	fails	fail	VERB
inlawrev-27132	855	303	to	to	PART
inlawrev-27132	855	304	deposit	deposit	VERB
inlawrev-27132	855	305	a	a	DET
inlawrev-27132	855	306	business	business	NOUN
inlawrev-27132	855	307	client	client	NOUN
inlawrev-27132	855	308	’s	’s	PART
inlawrev-27132	855	309	employer	employer	NOUN
inlawrev-27132	855	310	withholding	withholding	NOUN
inlawrev-27132	855	311	taxes	taxis	NOUN
inlawrev-27132	855	312	when	when	SCONJ
inlawrev-27132	855	313	due	due	ADJ
inlawrev-27132	855	314	,	,	PUNCT
inlawrev-27132	855	315	and	and	CCONJ
inlawrev-27132	855	316	the	the	DET
inlawrev-27132	855	317	failure	failure	NOUN
inlawrev-27132	855	318	is	be	AUX
inlawrev-27132	855	319	caused	cause	VERB
inlawrev-27132	855	320	by	by	ADP
inlawrev-27132	855	321	an	an	DET
inlawrev-27132	855	322	error	error	NOUN
inlawrev-27132	855	323	or	or	CCONJ
inlawrev-27132	855	324	omission	omission	NOUN
inlawrev-27132	855	325	of	of	ADP
inlawrev-27132	855	326	the	the	DET
inlawrev-27132	855	327	payroll	payroll	NOUN
inlawrev-27132	855	328	service	service	NOUN
inlawrev-27132	855	329	provider	provider	NOUN
inlawrev-27132	855	330	and	and	CCONJ
inlawrev-27132	855	331	not	not	PART
inlawrev-27132	855	332	by	by	ADP
inlawrev-27132	855	333	the	the	DET
inlawrev-27132	855	334	business	business	NOUN
inlawrev-27132	855	335	client	client	NOUN
inlawrev-27132	855	336	,	,	PUNCT
inlawrev-27132	855	337	the	the	DET
inlawrev-27132	855	338	payroll	payroll	NOUN
inlawrev-27132	855	339	service	service	NOUN
inlawrev-27132	855	340	provider	provider	NOUN
inlawrev-27132	855	341	shall	shall	AUX
inlawrev-27132	855	342	be	be	AUX
inlawrev-27132	855	343	required	require	VERB
inlawrev-27132	855	344	to	to	PART
inlawrev-27132	855	345	reimburse	reimburse	VERB
inlawrev-27132	855	346	the	the	DET
inlawrev-27132	855	347	business	business	NOUN
inlawrev-27132	855	348	client	client	NOUN
inlawrev-27132	855	349	for	for	ADP
inlawrev-27132	855	350	the	the	DET
inlawrev-27132	855	351	business	business	NOUN
inlawrev-27132	855	352	client	client	NOUN
inlawrev-27132	855	353	’s	’s	PART
inlawrev-27132	855	354	payment	payment	NOUN
inlawrev-27132	855	355	of	of	ADP
inlawrev-27132	855	356	any	any	DET
inlawrev-27132	855	357	penalties	penalty	NOUN
inlawrev-27132	855	358	or	or	CCONJ
inlawrev-27132	855	359	interest	interest	NOUN
inlawrev-27132	855	360	assessed	assess	VERB
inlawrev-27132	855	361	by	by	ADP
inlawrev-27132	855	362	the	the	DET
inlawrev-27132	855	363	department	department	NOUN
inlawrev-27132	855	364	as	as	ADP
inlawrev-27132	855	365	a	a	DET
inlawrev-27132	855	366	result	result	NOUN
inlawrev-27132	855	367	of	of	ADP
inlawrev-27132	855	368	the	the	DET
inlawrev-27132	855	369	failure.241	failure.241	PROPN
inlawrev-27132	855	370	ii	ii	PROPN
inlawrev-27132	855	371	.	.	PUNCT
inlawrev-27132	856	1	indiana	indiana	PROPN
inlawrev-27132	856	2	tax	tax	PROPN
inlawrev-27132	856	3	court	court	NOUN
inlawrev-27132	856	4	decisions	decision	NOUN
inlawrev-27132	856	5	during	during	ADP
inlawrev-27132	856	6	this	this	DET
inlawrev-27132	856	7	article	article	NOUN
inlawrev-27132	856	8	’s	’s	PART
inlawrev-27132	856	9	review	review	NOUN
inlawrev-27132	856	10	period	period	NOUN
inlawrev-27132	856	11	,	,	PUNCT
inlawrev-27132	856	12	december	december	PROPN
inlawrev-27132	856	13	1	1	NUM
inlawrev-27132	856	14	,	,	PUNCT
inlawrev-27132	856	15	2020	2020	NUM
inlawrev-27132	856	16	,	,	PUNCT
inlawrev-27132	856	17	to	to	ADP
inlawrev-27132	856	18	december	december	PROPN
inlawrev-27132	856	19	1	1	NUM
inlawrev-27132	856	20	,	,	PUNCT
inlawrev-27132	856	21	2021	2021	NUM
inlawrev-27132	856	22	,	,	PUNCT
inlawrev-27132	856	23	the	the	DET
inlawrev-27132	856	24	tax	tax	NOUN
inlawrev-27132	856	25	court	court	NOUN
inlawrev-27132	856	26	issued	issue	VERB
inlawrev-27132	856	27	thirteen	thirteen	NUM
inlawrev-27132	856	28	published	publish	VERB
inlawrev-27132	856	29	opinions	opinion	NOUN
inlawrev-27132	856	30	—	—	PUNCT
inlawrev-27132	856	31	ten	ten	NUM
inlawrev-27132	856	32	concerning	concern	VERB
inlawrev-27132	856	33	real	real	ADJ
inlawrev-27132	856	34	property	property	NOUN
inlawrev-27132	856	35	234	234	NUM
inlawrev-27132	856	36	.	.	PUNCT
inlawrev-27132	856	37	act	act	NOUN
inlawrev-27132	856	38	of	of	ADP
inlawrev-27132	856	39	apr	apr	PROPN
inlawrev-27132	856	40	.	.	PROPN
inlawrev-27132	856	41	29	29	NUM
inlawrev-27132	856	42	,	,	PUNCT
inlawrev-27132	856	43	2021	2021	NUM
inlawrev-27132	856	44	,	,	PUNCT
inlawrev-27132	856	45	pub	pub	NOUN
inlawrev-27132	856	46	.	.	PUNCT
inlawrev-27132	857	1	l.	l.	PROPN
inlawrev-27132	857	2	no	no	INTJ
inlawrev-27132	857	3	.	.	PROPN
inlawrev-27132	858	1	97	97	NUM
inlawrev-27132	858	2	-	-	SYM
inlawrev-27132	858	3	2021	2021	NUM
inlawrev-27132	858	4	,	,	PUNCT
inlawrev-27132	858	5	§	§	PROPN
inlawrev-27132	858	6	2	2	NUM
inlawrev-27132	858	7	,	,	PUNCT
inlawrev-27132	858	8	2021	2021	NUM
inlawrev-27132	858	9	ind	ind	NOUN
inlawrev-27132	858	10	.	.	PUNCT
inlawrev-27132	859	1	acts	act	VERB
inlawrev-27132	859	2	957	957	NUM
inlawrev-27132	859	3	,	,	PUNCT
inlawrev-27132	859	4	959	959	NUM
inlawrev-27132	859	5	(	(	PUNCT
inlawrev-27132	859	6	codified	codify	VERB
inlawrev-27132	859	7	at	at	ADP
inlawrev-27132	859	8	ind	ind	PROPN
inlawrev-27132	859	9	.	.	PUNCT
inlawrev-27132	860	1	code	code	PROPN
inlawrev-27132	860	2	§	§	PROPN
inlawrev-27132	860	3	6	6	NUM
inlawrev-27132	860	4	-	-	SYM
inlawrev-27132	860	5	8.1	8.1	NUM
inlawrev-27132	860	6	-	-	PUNCT
inlawrev-27132	860	7	18	18	NUM
inlawrev-27132	860	8	-	-	SYM
inlawrev-27132	860	9	1	1	NUM
inlawrev-27132	860	10	(	(	PUNCT
inlawrev-27132	860	11	2022	2022	NUM
inlawrev-27132	860	12	)	)	PUNCT
inlawrev-27132	860	13	)	)	PUNCT
inlawrev-27132	860	14	,	,	PUNCT
inlawrev-27132	860	15	effective	effective	ADJ
inlawrev-27132	860	16	january	january	PROPN
inlawrev-27132	860	17	1	1	NUM
inlawrev-27132	860	18	,	,	PUNCT
inlawrev-27132	860	19	2022	2022	NUM
inlawrev-27132	860	20	.	.	PUNCT
inlawrev-27132	861	1	235	235	NUM
inlawrev-27132	861	2	.	.	PUNCT
inlawrev-27132	862	1	i	i	PRON
inlawrev-27132	862	2	d.	d.	PROPN
inlawrev-27132	862	3	§	§	PROPN
inlawrev-27132	862	4	2	2	NUM
inlawrev-27132	862	5	,	,	PUNCT
inlawrev-27132	862	6	2021	2021	NUM
inlawrev-27132	862	7	ind	ind	NOUN
inlawrev-27132	862	8	.	.	PUNCT
inlawrev-27132	863	1	acts	act	VERB
inlawrev-27132	863	2	at	at	ADP
inlawrev-27132	863	3	961	961	NUM
inlawrev-27132	863	4	(	(	PUNCT
inlawrev-27132	863	5	codified	codify	VERB
inlawrev-27132	863	6	at	at	ADP
inlawrev-27132	863	7	ind	ind	PROPN
inlawrev-27132	863	8	.	.	PUNCT
inlawrev-27132	864	1	code	code	PROPN
inlawrev-27132	864	2	§	§	PROPN
inlawrev-27132	864	3	6	6	NUM
inlawrev-27132	864	4	-	-	SYM
inlawrev-27132	864	5	8.1	8.1	NUM
inlawrev-27132	864	6	-	-	PUNCT
inlawrev-27132	864	7	18	18	NUM
inlawrev-27132	864	8	-	-	SYM
inlawrev-27132	864	9	6	6	NUM
inlawrev-27132	864	10	(	(	PUNCT
inlawrev-27132	864	11	2022	2022	NUM
inlawrev-27132	864	12	)	)	PUNCT
inlawrev-27132	864	13	)	)	PUNCT
inlawrev-27132	864	14	.	.	PUNCT
inlawrev-27132	865	1	236	236	NUM
inlawrev-27132	865	2	.	.	PUNCT
inlawrev-27132	866	1	i	i	PRON
inlawrev-27132	866	2	d.	d.	PROPN
inlawrev-27132	866	3	237	237	NUM
inlawrev-27132	866	4	.	.	PUNCT
inlawrev-27132	867	1	i	i	PRON
inlawrev-27132	867	2	d.	d.	PROPN
inlawrev-27132	867	3	238	238	NUM
inlawrev-27132	867	4	.	.	PUNCT
inlawrev-27132	868	1	i	i	PRON
inlawrev-27132	868	2	d.	d.	PROPN
inlawrev-27132	868	3	239	239	NUM
inlawrev-27132	868	4	.	.	PUNCT
inlawrev-27132	869	1	i	i	PRON
inlawrev-27132	869	2	d.	d.	PROPN
inlawrev-27132	869	3	§	§	PROPN
inlawrev-27132	869	4	2	2	NUM
inlawrev-27132	869	5	,	,	PUNCT
inlawrev-27132	869	6	2021	2021	NUM
inlawrev-27132	869	7	ind	ind	NOUN
inlawrev-27132	869	8	.	.	PUNCT
inlawrev-27132	870	1	acts	act	VERB
inlawrev-27132	870	2	at	at	ADP
inlawrev-27132	870	3	959	959	NUM
inlawrev-27132	870	4	(	(	PUNCT
inlawrev-27132	870	5	codified	codify	VERB
inlawrev-27132	870	6	at	at	ADP
inlawrev-27132	870	7	ind	ind	PROPN
inlawrev-27132	870	8	.	.	PUNCT
inlawrev-27132	871	1	code	code	PROPN
inlawrev-27132	871	2	§	§	PROPN
inlawrev-27132	871	3	6	6	NUM
inlawrev-27132	871	4	-	-	SYM
inlawrev-27132	871	5	8.1	8.1	NUM
inlawrev-27132	871	6	-	-	PUNCT
inlawrev-27132	871	7	18	18	NUM
inlawrev-27132	871	8	-	-	SYM
inlawrev-27132	871	9	2	2	NUM
inlawrev-27132	871	10	(	(	PUNCT
inlawrev-27132	871	11	2022	2022	NUM
inlawrev-27132	871	12	)	)	PUNCT
inlawrev-27132	871	13	)	)	PUNCT
inlawrev-27132	871	14	.	.	PUNCT
inlawrev-27132	872	1	240	240	NUM
inlawrev-27132	872	2	.	.	PUNCT
inlawrev-27132	873	1	i	i	PRON
inlawrev-27132	873	2	d.	d.	PROPN
inlawrev-27132	873	3	§	§	PROPN
inlawrev-27132	873	4	2	2	NUM
inlawrev-27132	873	5	,	,	PUNCT
inlawrev-27132	873	6	2021	2021	NUM
inlawrev-27132	873	7	ind	ind	NOUN
inlawrev-27132	873	8	.	.	PUNCT
inlawrev-27132	874	1	acts	act	VERB
inlawrev-27132	874	2	at	at	ADP
inlawrev-27132	874	3	959	959	NUM
inlawrev-27132	874	4	-	-	SYM
inlawrev-27132	874	5	60	60	NUM
inlawrev-27132	874	6	(	(	PUNCT
inlawrev-27132	874	7	codified	codify	VERB
inlawrev-27132	874	8	at	at	ADP
inlawrev-27132	874	9	ind	ind	PROPN
inlawrev-27132	874	10	.	.	PUNCT
inlawrev-27132	875	1	code	code	PROPN
inlawrev-27132	875	2	§	§	PROPN
inlawrev-27132	875	3	6	6	NUM
inlawrev-27132	875	4	-	-	SYM
inlawrev-27132	875	5	8.1	8.1	NUM
inlawrev-27132	875	6	-	-	PUNCT
inlawrev-27132	875	7	18	18	NUM
inlawrev-27132	875	8	-	-	SYM
inlawrev-27132	875	9	3	3	NUM
inlawrev-27132	875	10	(	(	PUNCT
inlawrev-27132	875	11	2022	2022	NUM
inlawrev-27132	875	12	)	)	PUNCT
inlawrev-27132	875	13	)	)	PUNCT
inlawrev-27132	875	14	.	.	PUNCT
inlawrev-27132	876	1	241	241	X
inlawrev-27132	876	2	.	.	PUNCT
inlawrev-27132	877	1	i	i	PRON
inlawrev-27132	877	2	d.	d.	PROPN
inlawrev-27132	877	3	§	§	PROPN
inlawrev-27132	877	4	2	2	NUM
inlawrev-27132	877	5	,	,	PUNCT
inlawrev-27132	877	6	2021	2021	NUM
inlawrev-27132	877	7	ind	ind	NOUN
inlawrev-27132	877	8	.	.	PUNCT
inlawrev-27132	878	1	acts	act	VERB
inlawrev-27132	878	2	at	at	ADP
inlawrev-27132	878	3	960	960	NUM
inlawrev-27132	878	4	(	(	PUNCT
inlawrev-27132	878	5	codified	codify	VERB
inlawrev-27132	878	6	at	at	ADP
inlawrev-27132	878	7	ind	ind	PROPN
inlawrev-27132	878	8	.	.	PUNCT
inlawrev-27132	879	1	code	code	PROPN
inlawrev-27132	879	2	§	§	PROPN
inlawrev-27132	879	3	6	6	NUM
inlawrev-27132	879	4	-	-	SYM
inlawrev-27132	879	5	8.1	8.1	NUM
inlawrev-27132	879	6	-	-	PUNCT
inlawrev-27132	879	7	18	18	NUM
inlawrev-27132	879	8	-	-	SYM
inlawrev-27132	879	9	5	5	NUM
inlawrev-27132	879	10	(	(	PUNCT
inlawrev-27132	879	11	2022	2022	NUM
inlawrev-27132	879	12	)	)	PUNCT
inlawrev-27132	879	13	)	)	PUNCT
inlawrev-27132	879	14	.	.	PUNCT
inlawrev-27132	880	1	2022	2022	NUM
inlawrev-27132	880	2	]	]	PUNCT
inlawrev-27132	880	3	tax	tax	NOUN
inlawrev-27132	880	4	law	law	NOUN
inlawrev-27132	880	5	–	–	PUNCT
inlawrev-27132	880	6	state	state	NOUN
inlawrev-27132	880	7	693	693	NUM
inlawrev-27132	880	8	tax	tax	NOUN
inlawrev-27132	880	9	,	,	PUNCT
inlawrev-27132	880	10	two	two	NUM
inlawrev-27132	880	11	concerning	concern	VERB
inlawrev-27132	880	12	income	income	NOUN
inlawrev-27132	880	13	tax	tax	NOUN
inlawrev-27132	880	14	,	,	PUNCT
inlawrev-27132	880	15	and	and	CCONJ
inlawrev-27132	880	16	one	one	NUM
inlawrev-27132	880	17	concerning	concern	VERB
inlawrev-27132	880	18	an	an	DET
inlawrev-27132	880	19	excise	excise	NOUN
inlawrev-27132	880	20	tax.242	tax.242	NOUN
inlawrev-27132	880	21	each	each	DET
inlawrev-27132	880	22	opinion	opinion	NOUN
inlawrev-27132	880	23	is	be	AUX
inlawrev-27132	880	24	summarized	summarize	VERB
inlawrev-27132	880	25	below	below	ADV
inlawrev-27132	880	26	.	.	PUNCT
inlawrev-27132	881	1	a.	a.	NOUN
inlawrev-27132	881	2	real	real	ADJ
inlawrev-27132	881	3	property	property	NOUN
inlawrev-27132	881	4	tax	tax	NOUN
inlawrev-27132	881	5	1	1	NUM
inlawrev-27132	881	6	.	.	PUNCT
inlawrev-27132	881	7	meijer	meijer	NOUN
inlawrev-27132	881	8	stores	store	NOUN
inlawrev-27132	881	9	limited	limited	ADJ
inlawrev-27132	881	10	partnership	partnership	PROPN
inlawrev-27132	881	11	v.	v.	ADP
inlawrev-27132	881	12	boone	boone	PROPN
inlawrev-27132	881	13	county	county	PROPN
inlawrev-27132	881	14	assessor.2	assessor.2	VERB
inlawrev-27132	881	15	4	4	NUM
inlawrev-27132	881	16	3	3	NUM
inlawrev-27132	881	17	—	—	PUNCT
inlawrev-27132	881	18	the	the	DET
inlawrev-27132	881	19	issue	issue	NOUN
inlawrev-27132	881	20	before	before	SCONJ
inlawrev-27132	881	21	the	the	DET
inlawrev-27132	881	22	tax	tax	NOUN
inlawrev-27132	881	23	court	court	NOUN
inlawrev-27132	881	24	was	be	AUX
inlawrev-27132	881	25	whether	whether	SCONJ
inlawrev-27132	881	26	the	the	DET
inlawrev-27132	881	27	ibtr	ibtr	NOUN
inlawrev-27132	881	28	erred	err	VERB
inlawrev-27132	881	29	in	in	ADP
inlawrev-27132	881	30	determining	determine	VERB
inlawrev-27132	881	31	that	that	SCONJ
inlawrev-27132	881	32	the	the	DET
inlawrev-27132	881	33	county	county	NOUN
inlawrev-27132	881	34	assessor	assessor	NOUN
inlawrev-27132	881	35	properly	properly	ADV
inlawrev-27132	881	36	increased	increase	VERB
inlawrev-27132	881	37	the	the	DET
inlawrev-27132	881	38	assessed	assessed	ADJ
inlawrev-27132	881	39	value	value	NOUN
inlawrev-27132	881	40	of	of	ADP
inlawrev-27132	881	41	a	a	DET
inlawrev-27132	881	42	meijer	meijer	NOUN
inlawrev-27132	881	43	store	store	NOUN
inlawrev-27132	881	44	for	for	ADP
inlawrev-27132	881	45	tax	tax	NOUN
inlawrev-27132	881	46	years	year	NOUN
inlawrev-27132	881	47	2014	2014	NUM
inlawrev-27132	881	48	through	through	ADP
inlawrev-27132	881	49	2017	2017	NUM
inlawrev-27132	881	50	despite	despite	SCONJ
inlawrev-27132	881	51	the	the	DET
inlawrev-27132	881	52	company	company	NOUN
inlawrev-27132	881	53	’s	’s	PART
inlawrev-27132	881	54	argument	argument	NOUN
inlawrev-27132	881	55	that	that	SCONJ
inlawrev-27132	881	56	its	its	PRON
inlawrev-27132	881	57	sales	sale	NOUN
inlawrev-27132	881	58	comparisons	comparison	NOUN
inlawrev-27132	881	59	,	,	PUNCT
inlawrev-27132	881	60	its	its	PRON
inlawrev-27132	881	61	valuation	valuation	NOUN
inlawrev-27132	881	62	method	method	NOUN
inlawrev-27132	881	63	,	,	PUNCT
inlawrev-27132	881	64	and	and	CCONJ
inlawrev-27132	881	65	the	the	DET
inlawrev-27132	881	66	store	store	NOUN
inlawrev-27132	881	67	’s	’s	PART
inlawrev-27132	881	68	obsolescence	obsolescence	NOUN
inlawrev-27132	881	69	demanded	demand	VERB
inlawrev-27132	881	70	a	a	DET
inlawrev-27132	881	71	reduction	reduction	NOUN
inlawrev-27132	881	72	in	in	ADP
inlawrev-27132	881	73	assessed	assess	VERB
inlawrev-27132	881	74	value.244	value.244	NOUN
inlawrev-27132	881	75	in	in	ADP
inlawrev-27132	881	76	boone	boone	PROPN
inlawrev-27132	881	77	county	county	PROPN
inlawrev-27132	881	78	,	,	PUNCT
inlawrev-27132	881	79	indiana	indiana	PROPN
inlawrev-27132	881	80	,	,	PUNCT
inlawrev-27132	881	81	meijer	meijer	PROPN
inlawrev-27132	881	82	stores	store	NOUN
inlawrev-27132	881	83	limited	limited	ADJ
inlawrev-27132	881	84	partnership	partnership	NOUN
inlawrev-27132	881	85	(	(	PUNCT
inlawrev-27132	881	86	“	"	PUNCT
inlawrev-27132	881	87	meijer	meijer	NOUN
inlawrev-27132	881	88	”	"	PUNCT
inlawrev-27132	881	89	)	)	PUNCT
inlawrev-27132	881	90	owned	own	VERB
inlawrev-27132	881	91	and	and	CCONJ
inlawrev-27132	881	92	operated	operate	VERB
inlawrev-27132	881	93	a	a	DET
inlawrev-27132	881	94	194,380	194,380	NUM
inlawrev-27132	881	95	square	square	ADJ
inlawrev-27132	881	96	foot	foot	NOUN
inlawrev-27132	881	97	freestanding	freestande	VERB
inlawrev-27132	881	98	meijer	meijer	PROPN
inlawrev-27132	881	99	store.245	store.245	PROPN
inlawrev-27132	881	100	meijer	meijer	PROPN
inlawrev-27132	881	101	constructed	construct	VERB
inlawrev-27132	881	102	this	this	DET
inlawrev-27132	881	103	retail	retail	ADJ
inlawrev-27132	881	104	store	store	NOUN
inlawrev-27132	881	105	in	in	ADP
inlawrev-27132	881	106	2014	2014	NUM
inlawrev-27132	881	107	and	and	CCONJ
inlawrev-27132	881	108	regularly	regularly	ADV
inlawrev-27132	881	109	improved	improve	VERB
inlawrev-27132	881	110	it	it	PRON
inlawrev-27132	881	111	through	through	ADP
inlawrev-27132	881	112	the	the	DET
inlawrev-27132	881	113	years.246	years.246	PROPN
inlawrev-27132	881	114	believing	believe	VERB
inlawrev-27132	881	115	that	that	SCONJ
inlawrev-27132	881	116	the	the	DET
inlawrev-27132	881	117	county	county	NOUN
inlawrev-27132	881	118	assessor	assessor	NOUN
inlawrev-27132	881	119	assigned	assign	VERB
inlawrev-27132	881	120	erroneously	erroneously	ADV
inlawrev-27132	881	121	high	high	ADJ
inlawrev-27132	881	122	values	value	NOUN
inlawrev-27132	881	123	to	to	ADP
inlawrev-27132	881	124	the	the	DET
inlawrev-27132	881	125	improvements	improvement	NOUN
inlawrev-27132	881	126	for	for	ADP
inlawrev-27132	881	127	the	the	DET
inlawrev-27132	881	128	tax	tax	NOUN
inlawrev-27132	881	129	years	year	NOUN
inlawrev-27132	881	130	2014	2014	NUM
inlawrev-27132	881	131	through	through	ADP
inlawrev-27132	881	132	2018	2018	NUM
inlawrev-27132	881	133	,	,	PUNCT
inlawrev-27132	881	134	meijer	meijer	PROPN
inlawrev-27132	881	135	first	first	ADV
inlawrev-27132	881	136	challenged	challenge	VERB
inlawrev-27132	881	137	them	they	PRON
inlawrev-27132	881	138	before	before	ADP
inlawrev-27132	881	139	the	the	DET
inlawrev-27132	881	140	boone	boone	PROPN
inlawrev-27132	881	141	county	county	PROPN
inlawrev-27132	881	142	ptaboa	ptaboa	NOUN
inlawrev-27132	881	143	,	,	PUNCT
inlawrev-27132	881	144	then	then	ADV
inlawrev-27132	881	145	before	before	ADP
inlawrev-27132	881	146	the	the	DET
inlawrev-27132	881	147	ibtr.247	ibtr.247	NOUN
inlawrev-27132	881	148	before	before	ADP
inlawrev-27132	881	149	the	the	DET
inlawrev-27132	881	150	ibtr	ibtr	NOUN
inlawrev-27132	881	151	,	,	PUNCT
inlawrev-27132	881	152	the	the	DET
inlawrev-27132	881	153	two	two	NUM
inlawrev-27132	881	154	parties	party	NOUN
inlawrev-27132	881	155	presented	present	VERB
inlawrev-27132	881	156	appraisals	appraisal	NOUN
inlawrev-27132	881	157	estimating	estimate	VERB
inlawrev-27132	881	158	the	the	DET
inlawrev-27132	881	159	meijer	meijer	NOUN
inlawrev-27132	881	160	store	store	NOUN
inlawrev-27132	881	161	’s	’s	PART
inlawrev-27132	881	162	market	market	NOUN
inlawrev-27132	881	163	value	value	NOUN
inlawrev-27132	881	164	-	-	PUNCT
inlawrev-27132	881	165	inuse	inuse	NOUN
inlawrev-27132	881	166	according	accord	VERB
inlawrev-27132	881	167	to	to	ADP
inlawrev-27132	881	168	all	all	DET
inlawrev-27132	881	169	three	three	NUM
inlawrev-27132	881	170	approved	approve	VERB
inlawrev-27132	881	171	valuation	valuation	NOUN
inlawrev-27132	881	172	methods	method	NOUN
inlawrev-27132	881	173	—	—	PUNCT
inlawrev-27132	881	174	that	that	ADV
inlawrev-27132	881	175	is	is	ADV
inlawrev-27132	881	176	,	,	PUNCT
inlawrev-27132	881	177	the	the	DET
inlawrev-27132	881	178	sales	sale	NOUN
inlawrev-27132	881	179	comparison	comparison	NOUN
inlawrev-27132	881	180	approach	approach	NOUN
inlawrev-27132	881	181	,	,	PUNCT
inlawrev-27132	881	182	the	the	DET
inlawrev-27132	881	183	income	income	NOUN
inlawrev-27132	881	184	approach	approach	NOUN
inlawrev-27132	881	185	,	,	PUNCT
inlawrev-27132	881	186	and	and	CCONJ
inlawrev-27132	881	187	the	the	DET
inlawrev-27132	881	188	cost	cost	NOUN
inlawrev-27132	881	189	approach.2	approach.2	ADP
inlawrev-27132	881	190	48	48	NUM
inlawrev-27132	881	191	unsurprisingly	unsurprisingly	ADJ
inlawrev-27132	881	192	,	,	PUNCT
inlawrev-27132	881	193	meijer	meijer	NOUN
inlawrev-27132	881	194	’s	’s	PART
inlawrev-27132	881	195	appraisal	appraisal	NOUN
inlawrev-27132	881	196	assigned	assign	VERB
inlawrev-27132	881	197	a	a	DET
inlawrev-27132	881	198	lower	low	ADJ
inlawrev-27132	881	199	value	value	NOUN
inlawrev-27132	881	200	to	to	ADP
inlawrev-27132	881	201	its	its	PRON
inlawrev-27132	881	202	property	property	NOUN
inlawrev-27132	881	203	than	than	ADP
inlawrev-27132	881	204	the	the	DET
inlawrev-27132	881	205	assessor’s.249	assessor’s.249	PROPN
inlawrev-27132	881	206	the	the	DET
inlawrev-27132	881	207	parties	party	NOUN
inlawrev-27132	881	208	’	’	PART
inlawrev-27132	881	209	appraisals	appraisal	NOUN
inlawrev-27132	881	210	had	have	VERB
inlawrev-27132	881	211	two	two	NUM
inlawrev-27132	881	212	notable	notable	ADJ
inlawrev-27132	881	213	differences	difference	NOUN
inlawrev-27132	881	214	.	.	PUNCT
inlawrev-27132	882	1	first	first	ADV
inlawrev-27132	882	2	,	,	PUNCT
inlawrev-27132	882	3	the	the	DET
inlawrev-27132	882	4	comparable	comparable	ADJ
inlawrev-27132	882	5	properties	property	NOUN
inlawrev-27132	882	6	that	that	PRON
inlawrev-27132	882	7	meijer	meijer	NOUN
inlawrev-27132	882	8	used	use	VERB
inlawrev-27132	882	9	in	in	ADP
inlawrev-27132	882	10	its	its	PRON
inlawrev-27132	882	11	sales	sale	NOUN
inlawrev-27132	882	12	comparison	comparison	NOUN
inlawrev-27132	882	13	and	and	CCONJ
inlawrev-27132	882	14	income	income	NOUN
inlawrev-27132	882	15	approaches	approach	NOUN
inlawrev-27132	882	16	included	include	VERB
inlawrev-27132	882	17	so	so	ADV
inlawrev-27132	882	18	-	-	PUNCT
inlawrev-27132	882	19	called	call	VERB
inlawrev-27132	882	20	“	"	PUNCT
inlawrev-27132	882	21	dark	dark	PROPN
inlawrev-27132	882	22	box	box	NOUN
inlawrev-27132	882	23	”	"	PUNCT
inlawrev-27132	882	24	properties.250	properties.250	VERB
inlawrev-27132	882	25	that	that	PRON
inlawrev-27132	882	26	is	be	AUX
inlawrev-27132	882	27	,	,	PUNCT
inlawrev-27132	882	28	meijer	meijer	NOUN
inlawrev-27132	882	29	compared	compare	VERB
inlawrev-27132	882	30	large	large	ADJ
inlawrev-27132	882	31	,	,	PUNCT
inlawrev-27132	882	32	vacant	vacant	ADJ
inlawrev-27132	882	33	,	,	PUNCT
inlawrev-27132	882	34	“	"	PUNCT
inlawrev-27132	882	35	dark	dark	ADJ
inlawrev-27132	882	36	”	"	PUNCT
inlawrev-27132	882	37	retail	retail	PROPN
inlawrev-27132	882	38	box	box	NOUN
inlawrev-27132	882	39	stores	store	NOUN
inlawrev-27132	882	40	to	to	ADP
inlawrev-27132	882	41	its	its	PRON
inlawrev-27132	882	42	non	non	ADJ
inlawrev-27132	882	43	-	-	ADJ
inlawrev-27132	882	44	vacant	vacant	ADJ
inlawrev-27132	882	45	store	store	NOUN
inlawrev-27132	882	46	to	to	PART
inlawrev-27132	882	47	estimate	estimate	VERB
inlawrev-27132	882	48	comparable	comparable	ADJ
inlawrev-27132	882	49	property	property	NOUN
inlawrev-27132	882	50	’s	’s	PART
inlawrev-27132	882	51	sales	sale	NOUN
inlawrev-27132	882	52	prices	price	NOUN
inlawrev-27132	882	53	for	for	ADP
inlawrev-27132	882	54	purposes	purpose	NOUN
inlawrev-27132	882	55	of	of	ADP
inlawrev-27132	882	56	the	the	DET
inlawrev-27132	882	57	sales	sale	NOUN
inlawrev-27132	882	58	comparison	comparison	NOUN
inlawrev-27132	882	59	approach	approach	NOUN
inlawrev-27132	882	60	and	and	CCONJ
inlawrev-27132	882	61	market	market	NOUN
inlawrev-27132	882	62	rents	rent	NOUN
inlawrev-27132	882	63	for	for	ADP
inlawrev-27132	882	64	purposes	purpose	NOUN
inlawrev-27132	882	65	of	of	ADP
inlawrev-27132	882	66	the	the	DET
inlawrev-27132	882	67	income	income	NOUN
inlawrev-27132	882	68	approach.2	approach.2	ADP
inlawrev-27132	882	69	5	5	NUM
inlawrev-27132	882	70	1	1	NUM
inlawrev-27132	882	71	second	second	ADJ
inlawrev-27132	882	72	,	,	PUNCT
inlawrev-27132	882	73	meijer	meijer	NOUN
inlawrev-27132	882	74	further	far	ADV
inlawrev-27132	882	75	reduced	reduce	VERB
inlawrev-27132	882	76	its	its	PRON
inlawrev-27132	882	77	calculated	calculate	VERB
inlawrev-27132	882	78	value	value	NOUN
inlawrev-27132	882	79	of	of	ADP
inlawrev-27132	882	80	the	the	DET
inlawrev-27132	882	81	store	store	NOUN
inlawrev-27132	882	82	using	use	VERB
inlawrev-27132	882	83	the	the	DET
inlawrev-27132	882	84	cost	cost	NOUN
inlawrev-27132	882	85	approach	approach	NOUN
inlawrev-27132	882	86	by	by	ADP
inlawrev-27132	882	87	an	an	DET
inlawrev-27132	882	88	estimate	estimate	NOUN
inlawrev-27132	882	89	of	of	ADP
inlawrev-27132	882	90	the	the	DET
inlawrev-27132	882	91	store	store	NOUN
inlawrev-27132	882	92	’s	’s	PART
inlawrev-27132	882	93	external	external	ADJ
inlawrev-27132	882	94	and	and	CCONJ
inlawrev-27132	882	95	functional	functional	ADJ
inlawrev-27132	882	96	obsolescence.252	obsolescence.252	NOUN
inlawrev-27132	882	97	the	the	DET
inlawrev-27132	882	98	ibtr	ibtr	VERB
inlawrev-27132	882	99	rejected	reject	VERB
inlawrev-27132	882	100	all	all	DET
inlawrev-27132	882	101	three	three	NUM
inlawrev-27132	882	102	of	of	ADP
inlawrev-27132	882	103	meijer	meijer	NOUN
inlawrev-27132	882	104	’s	’s	PART
inlawrev-27132	882	105	valuation	valuation	NOUN
inlawrev-27132	882	106	approaches	approach	NOUN
inlawrev-27132	882	107	and	and	CCONJ
inlawrev-27132	882	108	determined	determine	VERB
inlawrev-27132	882	109	that	that	SCONJ
inlawrev-27132	882	110	the	the	DET
inlawrev-27132	882	111	assessor	assessor	NOUN
inlawrev-27132	882	112	’s	’s	PART
inlawrev-27132	882	113	cost	cost	NOUN
inlawrev-27132	882	114	approach	approach	NOUN
inlawrev-27132	882	115	best	well	ADV
inlawrev-27132	882	116	reflected	reflect	VERB
inlawrev-27132	882	117	the	the	DET
inlawrev-27132	882	118	meijer	meijer	NOUN
inlawrev-27132	882	119	store	store	NOUN
inlawrev-27132	882	120	’s	’s	PART
inlawrev-27132	882	121	market	market	NOUN
inlawrev-27132	882	122	value242	value242	PROPN
inlawrev-27132	882	123	.	.	PUNCT
inlawrev-27132	883	1	see	see	VERB
inlawrev-27132	883	2	indiana	indiana	PROPN
inlawrev-27132	883	3	appellate	appellate	PROPN
inlawrev-27132	883	4	decisions	decision	NOUN
inlawrev-27132	883	5	—	—	PUNCT
inlawrev-27132	883	6	tax	tax	NOUN
inlawrev-27132	883	7	court	court	NOUN
inlawrev-27132	883	8	,	,	PUNCT
inlawrev-27132	883	9	[	[	X
inlawrev-27132	883	10	https://perma.cc/a64w-ydmh	https://perma.cc/a64w-ydmh	X
inlawrev-27132	883	11	]	]	X
inlawrev-27132	883	12	(	(	PUNCT
inlawrev-27132	883	13	last	last	ADV
inlawrev-27132	883	14	visited	visit	VERB
inlawrev-27132	883	15	november	november	PROPN
inlawrev-27132	883	16	9	9	NUM
inlawrev-27132	883	17	,	,	PUNCT
inlawrev-27132	883	18	2021	2021	NUM
inlawrev-27132	883	19	)	)	PUNCT
inlawrev-27132	883	20	.	.	PUNCT
inlawrev-27132	884	1	243	243	NUM
inlawrev-27132	884	2	.	.	NOUN
inlawrev-27132	885	1	162	162	NUM
inlawrev-27132	886	1	n.e	n.e	PROPN
inlawrev-27132	886	2	.	.	PROPN
inlawrev-27132	886	3	3d	3d	PROPN
inlawrev-27132	886	4	26	26	NUM
inlawrev-27132	886	5	(	(	PUNCT
inlawrev-27132	886	6	ind	ind	NOUN
inlawrev-27132	886	7	.	.	PUNCT
inlawrev-27132	887	1	t.c	t.c	PROPN
inlawrev-27132	887	2	.	.	PROPN
inlawrev-27132	887	3	2020	2020	NUM
inlawrev-27132	887	4	)	)	PUNCT
inlawrev-27132	887	5	.	.	PUNCT
inlawrev-27132	888	1	244	244	NUM
inlawrev-27132	888	2	.	.	PUNCT
inlawrev-27132	889	1	i	i	PRON
inlawrev-27132	889	2	d.	d.	PROPN
inlawrev-27132	889	3	at	at	ADP
inlawrev-27132	889	4	1	1	NUM
inlawrev-27132	889	5	.	.	NUM
inlawrev-27132	889	6	245	245	NUM
inlawrev-27132	889	7	.	.	PUNCT
inlawrev-27132	890	1	i	i	PRON
inlawrev-27132	890	2	d.	d.	PROPN
inlawrev-27132	890	3	246	246	NUM
inlawrev-27132	890	4	.	.	PUNCT
inlawrev-27132	891	1	i	i	PRON
inlawrev-27132	891	2	d.	d.	PROPN
inlawrev-27132	891	3	at	at	ADP
inlawrev-27132	891	4	27	27	NUM
inlawrev-27132	891	5	.	.	PUNCT
inlawrev-27132	891	6	247	247	NUM
inlawrev-27132	891	7	.	.	PUNCT
inlawrev-27132	892	1	i	i	PRON
inlawrev-27132	892	2	d.	d.	PROPN
inlawrev-27132	892	3	at	at	ADP
inlawrev-27132	892	4	28	28	NUM
inlawrev-27132	892	5	.	.	PUNCT
inlawrev-27132	892	6	248	248	NUM
inlawrev-27132	892	7	.	.	PUNCT
inlawrev-27132	893	1	i	i	PRON
inlawrev-27132	893	2	d.	d.	PROPN
inlawrev-27132	893	3	249	249	NUM
inlawrev-27132	893	4	.	.	PUNCT
inlawrev-27132	894	1	i	i	PRON
inlawrev-27132	894	2	d.	d.	PROPN
inlawrev-27132	894	3	at	at	ADP
inlawrev-27132	894	4	29	29	NUM
inlawrev-27132	894	5	.	.	PUNCT
inlawrev-27132	894	6	250	250	NUM
inlawrev-27132	894	7	.	.	PUNCT
inlawrev-27132	895	1	i	i	PRON
inlawrev-27132	895	2	d.	d.	PROPN
inlawrev-27132	895	3	at	at	ADP
inlawrev-27132	895	4	17	17	NUM
inlawrev-27132	895	5	.	.	PUNCT
inlawrev-27132	895	6	251	251	NUM
inlawrev-27132	895	7	.	.	PUNCT
inlawrev-27132	896	1	i	i	PRON
inlawrev-27132	896	2	d.	d.	PROPN
inlawrev-27132	896	3	at	at	ADP
inlawrev-27132	896	4	34	34	NUM
inlawrev-27132	896	5	(	(	PUNCT
inlawrev-27132	896	6	noting	note	VERB
inlawrev-27132	896	7	the	the	DET
inlawrev-27132	896	8	“	"	PUNCT
inlawrev-27132	896	9	dark	dark	ADJ
inlawrev-27132	896	10	box	box	PROPN
inlawrev-27132	896	11	controversy	controversy	NOUN
inlawrev-27132	896	12	”	"	PUNCT
inlawrev-27132	896	13	centers	center	NOUN
inlawrev-27132	896	14	on	on	ADP
inlawrev-27132	896	15	whether	whether	SCONJ
inlawrev-27132	896	16	appraisers	appraiser	NOUN
inlawrev-27132	896	17	can	can	AUX
inlawrev-27132	896	18	use	use	VERB
inlawrev-27132	896	19	vacant	vacant	ADJ
inlawrev-27132	896	20	properties	property	NOUN
inlawrev-27132	896	21	as	as	ADP
inlawrev-27132	896	22	comparable	comparable	ADJ
inlawrev-27132	896	23	when	when	SCONJ
inlawrev-27132	896	24	ascertaining	ascertain	VERB
inlawrev-27132	896	25	a	a	DET
inlawrev-27132	896	26	property	property	NOUN
inlawrev-27132	896	27	’s	’s	PART
inlawrev-27132	896	28	valuation	valuation	NOUN
inlawrev-27132	896	29	via	via	ADP
inlawrev-27132	896	30	the	the	DET
inlawrev-27132	896	31	various	various	ADJ
inlawrev-27132	896	32	valuation	valuation	NOUN
inlawrev-27132	896	33	approaches	approach	NOUN
inlawrev-27132	896	34	.	.	PUNCT
inlawrev-27132	896	35	)	)	PUNCT
inlawrev-27132	896	36	.	.	PUNCT
inlawrev-27132	897	1	252	252	NUM
inlawrev-27132	897	2	.	.	PUNCT
inlawrev-27132	898	1	i	i	PRON
inlawrev-27132	898	2	d.	d.	PROPN
inlawrev-27132	898	3	at	at	ADP
inlawrev-27132	898	4	29	29	NUM
inlawrev-27132	898	5	.	.	PUNCT
inlawrev-27132	899	1	694	694	NUM
inlawrev-27132	899	2	indiana	indiana	PROPN
inlawrev-27132	899	3	law	law	PROPN
inlawrev-27132	899	4	review	review	NOUN
inlawrev-27132	899	5	[	[	X
inlawrev-27132	899	6	vol	vol	NOUN
inlawrev-27132	899	7	.	.	PUNCT
inlawrev-27132	899	8	55:669	55:669	NUM
inlawrev-27132	899	9	in	in	ADP
inlawrev-27132	899	10	-	-	PUNCT
inlawrev-27132	899	11	use.253	use.253	NOUN
inlawrev-27132	899	12	the	the	DET
inlawrev-27132	899	13	ibtr	ibtr	PROPN
inlawrev-27132	899	14	valued	value	VERB
inlawrev-27132	899	15	the	the	DET
inlawrev-27132	899	16	meijer	meijer	NOUN
inlawrev-27132	899	17	store	store	NOUN
inlawrev-27132	899	18	at	at	ADP
inlawrev-27132	899	19	$	$	SYM
inlawrev-27132	899	20	12,798,000	12,798,000	NUM
inlawrev-27132	899	21	for	for	ADP
inlawrev-27132	899	22	tax	tax	NOUN
inlawrev-27132	899	23	year	year	NOUN
inlawrev-27132	899	24	2016.254	2016.254	NUM
inlawrev-27132	899	25	the	the	DET
inlawrev-27132	899	26	parties	party	NOUN
inlawrev-27132	899	27	had	have	AUX
inlawrev-27132	899	28	agreed	agree	VERB
inlawrev-27132	899	29	before	before	ADP
inlawrev-27132	899	30	the	the	DET
inlawrev-27132	899	31	hearing	hearing	NOUN
inlawrev-27132	899	32	that	that	SCONJ
inlawrev-27132	899	33	the	the	DET
inlawrev-27132	899	34	assessment	assessment	NOUN
inlawrev-27132	899	35	for	for	ADP
inlawrev-27132	899	36	the	the	DET
inlawrev-27132	899	37	other	other	ADJ
inlawrev-27132	899	38	three	three	NUM
inlawrev-27132	899	39	tax	tax	NOUN
inlawrev-27132	899	40	years	year	NOUN
inlawrev-27132	899	41	at	at	ADP
inlawrev-27132	899	42	issue	issue	NOUN
inlawrev-27132	899	43	would	would	AUX
inlawrev-27132	899	44	be	be	AUX
inlawrev-27132	899	45	determined	determine	VERB
inlawrev-27132	899	46	by	by	ADP
inlawrev-27132	899	47	applying	apply	VERB
inlawrev-27132	899	48	a	a	DET
inlawrev-27132	899	49	predetermined	predetermined	ADJ
inlawrev-27132	899	50	trending	trending	NOUN
inlawrev-27132	899	51	formula	formula	NOUN
inlawrev-27132	899	52	to	to	ADP
inlawrev-27132	899	53	the	the	DET
inlawrev-27132	899	54	ibtr	ibtr	NOUN
inlawrev-27132	899	55	’s	’s	PART
inlawrev-27132	899	56	determination	determination	NOUN
inlawrev-27132	899	57	of	of	ADP
inlawrev-27132	899	58	the	the	DET
inlawrev-27132	899	59	store	store	NOUN
inlawrev-27132	899	60	’s	’s	PART
inlawrev-27132	899	61	value	value	NOUN
inlawrev-27132	899	62	for	for	ADP
inlawrev-27132	899	63	the	the	DET
inlawrev-27132	899	64	2016	2016	NUM
inlawrev-27132	899	65	tax	tax	NOUN
inlawrev-27132	899	66	year.255	year.255	PROPN
inlawrev-27132	899	67	meijer	meijer	NOUN
inlawrev-27132	899	68	challenged	challenge	VERB
inlawrev-27132	899	69	the	the	DET
inlawrev-27132	899	70	ibtr	ibtr	NOUN
inlawrev-27132	899	71	’s	’s	PART
inlawrev-27132	899	72	decision	decision	NOUN
inlawrev-27132	899	73	to	to	ADP
inlawrev-27132	899	74	the	the	DET
inlawrev-27132	899	75	tax	tax	NOUN
inlawrev-27132	899	76	court.256	court.256	PROPN
inlawrev-27132	899	77	before	before	ADP
inlawrev-27132	899	78	the	the	DET
inlawrev-27132	899	79	tax	tax	NOUN
inlawrev-27132	899	80	court	court	NOUN
inlawrev-27132	899	81	,	,	PUNCT
inlawrev-27132	899	82	meijer	meijer	PROPN
inlawrev-27132	899	83	argued	argue	VERB
inlawrev-27132	899	84	that	that	SCONJ
inlawrev-27132	899	85	the	the	DET
inlawrev-27132	899	86	ibtr	ibtr	VERB
inlawrev-27132	899	87	erred	err	VERB
inlawrev-27132	899	88	when	when	SCONJ
inlawrev-27132	899	89	it	it	PRON
inlawrev-27132	899	90	:	:	PUNCT
inlawrev-27132	899	91	(	(	PUNCT
inlawrev-27132	899	92	i	i	NOUN
inlawrev-27132	899	93	)	)	PUNCT
inlawrev-27132	899	94	used	use	VERB
inlawrev-27132	899	95	a	a	DET
inlawrev-27132	899	96	flawed	flawed	ADJ
inlawrev-27132	899	97	market	market	NOUN
inlawrev-27132	899	98	-	-	PUNCT
inlawrev-27132	899	99	segmentation	segmentation	NOUN
inlawrev-27132	899	100	analysis	analysis	NOUN
inlawrev-27132	899	101	in	in	ADP
inlawrev-27132	899	102	rejecting	reject	VERB
inlawrev-27132	899	103	meijer	meijer	NOUN
inlawrev-27132	899	104	’s	’s	PART
inlawrev-27132	899	105	sales	sale	NOUN
inlawrev-27132	899	106	comparison	comparison	NOUN
inlawrev-27132	899	107	and	and	CCONJ
inlawrev-27132	899	108	income	income	NOUN
inlawrev-27132	899	109	approaches	approach	NOUN
inlawrev-27132	899	110	,	,	PUNCT
inlawrev-27132	899	111	(	(	PUNCT
inlawrev-27132	899	112	ii	ii	NOUN
inlawrev-27132	899	113	)	)	PUNCT
inlawrev-27132	899	114	determined	determine	VERB
inlawrev-27132	899	115	that	that	SCONJ
inlawrev-27132	899	116	the	the	DET
inlawrev-27132	899	117	assessor	assessor	NOUN
inlawrev-27132	899	118	’s	’s	PART
inlawrev-27132	899	119	cost	cost	NOUN
inlawrev-27132	899	120	approach	approach	NOUN
inlawrev-27132	899	121	provided	provide	VERB
inlawrev-27132	899	122	the	the	DET
inlawrev-27132	899	123	most	most	ADV
inlawrev-27132	899	124	reliable	reliable	ADJ
inlawrev-27132	899	125	valuation	valuation	NOUN
inlawrev-27132	899	126	of	of	ADP
inlawrev-27132	899	127	the	the	DET
inlawrev-27132	899	128	store	store	NOUN
inlawrev-27132	899	129	because	because	SCONJ
inlawrev-27132	899	130	it	it	PRON
inlawrev-27132	899	131	inherently	inherently	ADV
inlawrev-27132	899	132	avoided	avoid	VERB
inlawrev-27132	899	133	the	the	DET
inlawrev-27132	899	134	controversial	controversial	ADJ
inlawrev-27132	899	135	practice	practice	NOUN
inlawrev-27132	899	136	of	of	ADP
inlawrev-27132	899	137	comparing	compare	VERB
inlawrev-27132	899	138	vacant	vacant	ADJ
inlawrev-27132	899	139	properties	property	NOUN
inlawrev-27132	899	140	with	with	ADP
inlawrev-27132	899	141	a	a	DET
inlawrev-27132	899	142	non	non	ADJ
inlawrev-27132	899	143	-	-	ADJ
inlawrev-27132	899	144	vacant	vacant	ADJ
inlawrev-27132	899	145	one	one	NOUN
inlawrev-27132	899	146	,	,	PUNCT
inlawrev-27132	899	147	and	and	CCONJ
inlawrev-27132	899	148	(	(	PUNCT
inlawrev-27132	899	149	iii	iii	NOUN
inlawrev-27132	899	150	)	)	PUNCT
inlawrev-27132	899	151	refused	refuse	VERB
inlawrev-27132	899	152	to	to	PART
inlawrev-27132	899	153	deduct	deduct	VERB
inlawrev-27132	899	154	obsolescence	obsolescence	NOUN
inlawrev-27132	899	155	from	from	ADP
inlawrev-27132	899	156	its	its	PRON
inlawrev-27132	899	157	valuation.257	valuation.257	NOUN
inlawrev-27132	899	158	meijer	meijer	NOUN
inlawrev-27132	899	159	’s	’s	PART
inlawrev-27132	899	160	first	first	ADJ
inlawrev-27132	899	161	argument	argument	NOUN
inlawrev-27132	899	162	referred	refer	VERB
inlawrev-27132	899	163	to	to	ADP
inlawrev-27132	899	164	the	the	DET
inlawrev-27132	899	165	ibtr	ibtr	PROPN
inlawrev-27132	899	166	’s	’s	PART
inlawrev-27132	899	167	having	having	AUX
inlawrev-27132	899	168	depicted	depict	VERB
inlawrev-27132	899	169	the	the	DET
inlawrev-27132	899	170	store	store	NOUN
inlawrev-27132	899	171	as	as	ADP
inlawrev-27132	899	172	a	a	DET
inlawrev-27132	899	173	“	"	PUNCT
inlawrev-27132	899	174	mega	mega	ADJ
inlawrev-27132	899	175	warehouse	warehouse	NOUN
inlawrev-27132	899	176	store	store	NOUN
inlawrev-27132	899	177	”	"	PUNCT
inlawrev-27132	899	178	and	and	CCONJ
inlawrev-27132	899	179	a	a	DET
inlawrev-27132	899	180	“	"	PUNCT
inlawrev-27132	899	181	superstore	superstore	NOUN
inlawrev-27132	899	182	.	.	PUNCT
inlawrev-27132	900	1	”258	”258	NUM
inlawrev-27132	901	1	the	the	DET
inlawrev-27132	901	2	ibtr	ibtr	VERB
inlawrev-27132	901	3	explained	explain	VERB
inlawrev-27132	901	4	its	its	PRON
inlawrev-27132	901	5	characterization	characterization	NOUN
inlawrev-27132	901	6	,	,	PUNCT
inlawrev-27132	901	7	noting	note	VERB
inlawrev-27132	901	8	that	that	SCONJ
inlawrev-27132	901	9	the	the	DET
inlawrev-27132	901	10	store	store	NOUN
inlawrev-27132	901	11	was	be	AUX
inlawrev-27132	901	12	100	100	NUM
inlawrev-27132	901	13	%	%	NOUN
inlawrev-27132	901	14	to	to	PART
inlawrev-27132	901	15	150	150	NUM
inlawrev-27132	901	16	%	%	NOUN
inlawrev-27132	901	17	larger	large	ADJ
inlawrev-27132	901	18	than	than	ADP
inlawrev-27132	901	19	other	other	ADJ
inlawrev-27132	901	20	large	large	ADJ
inlawrev-27132	901	21	discount	discount	NOUN
inlawrev-27132	901	22	or	or	CCONJ
inlawrev-27132	901	23	big	big	ADJ
inlawrev-27132	901	24	box	box	NOUN
inlawrev-27132	901	25	retail	retail	ADJ
inlawrev-27132	901	26	stores	store	NOUN
inlawrev-27132	901	27	,	,	PUNCT
inlawrev-27132	901	28	sold	sell	VERB
inlawrev-27132	901	29	both	both	DET
inlawrev-27132	901	30	groceries	grocery	NOUN
inlawrev-27132	901	31	and	and	CCONJ
inlawrev-27132	901	32	other	other	ADJ
inlawrev-27132	901	33	items	item	NOUN
inlawrev-27132	901	34	,	,	PUNCT
inlawrev-27132	901	35	and	and	CCONJ
inlawrev-27132	901	36	,	,	PUNCT
inlawrev-27132	901	37	because	because	SCONJ
inlawrev-27132	901	38	of	of	ADP
inlawrev-27132	901	39	its	its	PRON
inlawrev-27132	901	40	expanded	expand	VERB
inlawrev-27132	901	41	inventory	inventory	NOUN
inlawrev-27132	901	42	,	,	PUNCT
inlawrev-27132	901	43	possessed	possess	VERB
inlawrev-27132	901	44	more	more	ADJ
inlawrev-27132	901	45	loading	loading	NOUN
inlawrev-27132	901	46	docks	dock	NOUN
inlawrev-27132	901	47	and	and	CCONJ
inlawrev-27132	901	48	heating	heating	NOUN
inlawrev-27132	901	49	,	,	PUNCT
inlawrev-27132	901	50	ventilation	ventilation	NOUN
inlawrev-27132	901	51	,	,	PUNCT
inlawrev-27132	901	52	and	and	CCONJ
inlawrev-27132	901	53	air	air	NOUN
inlawrev-27132	901	54	conditioning	conditioning	NOUN
inlawrev-27132	901	55	equipment	equipment	NOUN
inlawrev-27132	901	56	and	and	CCONJ
inlawrev-27132	901	57	systems	system	NOUN
inlawrev-27132	901	58	than	than	ADP
inlawrev-27132	901	59	large	large	ADJ
inlawrev-27132	901	60	retail	retail	ADJ
inlawrev-27132	901	61	stores	store	NOUN
inlawrev-27132	901	62	that	that	PRON
inlawrev-27132	901	63	did	do	AUX
inlawrev-27132	901	64	not	not	PART
inlawrev-27132	901	65	carry	carry	VERB
inlawrev-27132	901	66	groceries.259	groceries.259	NOUN
inlawrev-27132	901	67	meijer	meijer	NOUN
inlawrev-27132	901	68	argued	argue	VERB
inlawrev-27132	901	69	that	that	SCONJ
inlawrev-27132	901	70	this	this	DET
inlawrev-27132	901	71	characterization	characterization	NOUN
inlawrev-27132	901	72	of	of	ADP
inlawrev-27132	901	73	its	its	PRON
inlawrev-27132	901	74	store	store	NOUN
inlawrev-27132	901	75	constituted	constitute	VERB
inlawrev-27132	901	76	a	a	DET
inlawrev-27132	901	77	marketsegmentation	marketsegmentation	NOUN
inlawrev-27132	901	78	analysis.260	analysis.260	DET
inlawrev-27132	901	79	this	this	DET
inlawrev-27132	901	80	type	type	NOUN
inlawrev-27132	901	81	of	of	ADP
inlawrev-27132	901	82	analysis	analysis	NOUN
inlawrev-27132	901	83	identifies	identify	VERB
inlawrev-27132	901	84	markets	market	NOUN
inlawrev-27132	901	85	and	and	CCONJ
inlawrev-27132	901	86	submarkets	submarket	NOUN
inlawrev-27132	901	87	for	for	ADP
inlawrev-27132	901	88	the	the	DET
inlawrev-27132	901	89	subject	subject	ADJ
inlawrev-27132	901	90	property	property	NOUN
inlawrev-27132	901	91	and	and	CCONJ
inlawrev-27132	901	92	comparable	comparable	ADJ
inlawrev-27132	901	93	properties	property	NOUN
inlawrev-27132	901	94	and	and	CCONJ
inlawrev-27132	901	95	determines	determine	NOUN
inlawrev-27132	901	96	if	if	SCONJ
inlawrev-27132	901	97	the	the	DET
inlawrev-27132	901	98	properties	property	NOUN
inlawrev-27132	901	99	share	share	VERB
inlawrev-27132	901	100	the	the	DET
inlawrev-27132	901	101	same	same	ADJ
inlawrev-27132	901	102	markets	market	NOUN
inlawrev-27132	901	103	and	and	CCONJ
inlawrev-27132	901	104	submarkets.261	submarkets.261	PRON
inlawrev-27132	901	105	it	it	PRON
inlawrev-27132	901	106	is	be	AUX
inlawrev-27132	901	107	used	use	VERB
inlawrev-27132	901	108	to	to	PART
inlawrev-27132	901	109	refute	refute	VERB
inlawrev-27132	901	110	or	or	CCONJ
inlawrev-27132	901	111	support	support	VERB
inlawrev-27132	901	112	the	the	DET
inlawrev-27132	901	113	claim	claim	NOUN
inlawrev-27132	901	114	of	of	ADP
inlawrev-27132	901	115	comparability	comparability	NOUN
inlawrev-27132	901	116	of	of	ADP
inlawrev-27132	901	117	properties	property	NOUN
inlawrev-27132	901	118	employed	employ	VERB
inlawrev-27132	901	119	in	in	ADP
inlawrev-27132	901	120	determining	determine	VERB
inlawrev-27132	901	121	valuation	valuation	NOUN
inlawrev-27132	901	122	via	via	ADP
inlawrev-27132	901	123	both	both	CCONJ
inlawrev-27132	901	124	the	the	DET
inlawrev-27132	901	125	sales	sale	NOUN
inlawrev-27132	901	126	comparison	comparison	NOUN
inlawrev-27132	901	127	and	and	CCONJ
inlawrev-27132	901	128	income	income	NOUN
inlawrev-27132	901	129	approaches.262	approaches.262	PROPN
inlawrev-27132	901	130	meijer	meijer	NOUN
inlawrev-27132	901	131	asserted	assert	VERB
inlawrev-27132	901	132	that	that	SCONJ
inlawrev-27132	901	133	a	a	DET
inlawrev-27132	901	134	market	market	NOUN
inlawrev-27132	901	135	-	-	PUNCT
inlawrev-27132	901	136	segmentation	segmentation	NOUN
inlawrev-27132	901	137	analysis	analysis	NOUN
inlawrev-27132	901	138	must	must	AUX
inlawrev-27132	901	139	be	be	AUX
inlawrev-27132	901	140	performed	perform	VERB
inlawrev-27132	901	141	pursuant	pursuant	ADV
inlawrev-27132	901	142	to	to	ADP
inlawrev-27132	901	143	specific	specific	ADJ
inlawrev-27132	901	144	mandated	mandate	VERB
inlawrev-27132	901	145	requirements.263	requirements.263	PROPN
inlawrev-27132	901	146	it	it	PRON
inlawrev-27132	901	147	argued	argue	VERB
inlawrev-27132	901	148	that	that	SCONJ
inlawrev-27132	901	149	the	the	DET
inlawrev-27132	901	150	ibtr	ibtr	VERB
inlawrev-27132	901	151	engaged	engage	VERB
inlawrev-27132	901	152	in	in	ADP
inlawrev-27132	901	153	a	a	DET
inlawrev-27132	901	154	“	"	PUNCT
inlawrev-27132	901	155	contrived	contrived	ADJ
inlawrev-27132	901	156	”	"	PUNCT
inlawrev-27132	901	157	market	market	NOUN
inlawrev-27132	901	158	-	-	PUNCT
inlawrev-27132	901	159	segmentation	segmentation	NOUN
inlawrev-27132	901	160	analysis	analysis	NOUN
inlawrev-27132	901	161	because	because	SCONJ
inlawrev-27132	901	162	it	it	PRON
inlawrev-27132	901	163	failed	fail	VERB
inlawrev-27132	901	164	to	to	PART
inlawrev-27132	901	165	comply	comply	VERB
inlawrev-27132	901	166	with	with	ADP
inlawrev-27132	901	167	such	such	DET
inlawrev-27132	901	168	an	an	DET
inlawrev-27132	901	169	analysis	analysis	NOUN
inlawrev-27132	901	170	’s	’s	PART
inlawrev-27132	901	171	mandated	mandate	VERB
inlawrev-27132	901	172	requirements	requirement	NOUN
inlawrev-27132	901	173	and	and	CCONJ
inlawrev-27132	901	174	identify	identify	VERB
inlawrev-27132	901	175	any	any	DET
inlawrev-27132	901	176	evidence	evidence	NOUN
inlawrev-27132	901	177	to	to	PART
inlawrev-27132	901	178	support	support	VERB
inlawrev-27132	901	179	its	its	PRON
inlawrev-27132	901	180	conclusions	conclusion	NOUN
inlawrev-27132	901	181	.	.	PUNCT
inlawrev-27132	902	1	264	264	NUM
inlawrev-27132	902	2	the	the	DET
inlawrev-27132	902	3	tax	tax	NOUN
inlawrev-27132	902	4	court	court	NOUN
inlawrev-27132	902	5	rejected	reject	VERB
inlawrev-27132	902	6	this	this	DET
inlawrev-27132	902	7	argument	argument	NOUN
inlawrev-27132	902	8	.	.	PUNCT
inlawrev-27132	903	1	the	the	DET
inlawrev-27132	903	2	court	court	NOUN
inlawrev-27132	903	3	noted	note	VERB
inlawrev-27132	903	4	that	that	SCONJ
inlawrev-27132	903	5	indiana	indiana	PROPN
inlawrev-27132	903	6	law	law	PROPN
inlawrev-27132	903	7	authorized	authorize	VERB
inlawrev-27132	903	8	the	the	DET
inlawrev-27132	903	9	ibtr	ibtr	NOUN
inlawrev-27132	903	10	to	to	PART
inlawrev-27132	903	11	act	act	VERB
inlawrev-27132	903	12	as	as	ADP
inlawrev-27132	903	13	the	the	DET
inlawrev-27132	903	14	trier	trier	NOUN
inlawrev-27132	903	15	of	of	ADP
inlawrev-27132	903	16	fact	fact	NOUN
inlawrev-27132	903	17	in	in	ADP
inlawrev-27132	903	18	property	property	NOUN
inlawrev-27132	903	19	tax	tax	NOUN
inlawrev-27132	903	20	disputes	dispute	NOUN
inlawrev-27132	903	21	and	and	CCONJ
inlawrev-27132	903	22	review	review	VERB
inlawrev-27132	903	23	the	the	DET
inlawrev-27132	903	24	probative	probative	ADJ
inlawrev-27132	903	25	value	value	NOUN
inlawrev-27132	903	26	of	of	ADP
inlawrev-27132	903	27	any	any	DET
inlawrev-27132	903	28	appraisal	appraisal	NOUN
inlawrev-27132	903	29	reports	report	NOUN
inlawrev-27132	903	30	submitted	submit	VERB
inlawrev-27132	903	31	to	to	ADP
inlawrev-27132	903	32	it	it	PRON
inlawrev-27132	903	33	as	as	ADP
inlawrev-27132	903	34	evidence.265	evidence.265	PROPN
inlawrev-27132	903	35	to	to	ADP
inlawrev-27132	903	36	253	253	NUM
inlawrev-27132	903	37	.	.	PUNCT
inlawrev-27132	904	1	i	i	PRON
inlawrev-27132	904	2	d.	d.	PROPN
inlawrev-27132	904	3	at	at	ADP
inlawrev-27132	904	4	31	31	NUM
inlawrev-27132	904	5	.	.	PUNCT
inlawrev-27132	905	1	254	254	NUM
inlawrev-27132	905	2	.	.	PUNCT
inlawrev-27132	906	1	i	i	PRON
inlawrev-27132	906	2	d.	d.	PROPN
inlawrev-27132	906	3	255	255	NUM
inlawrev-27132	906	4	.	.	PUNCT
inlawrev-27132	907	1	i	i	PRON
inlawrev-27132	907	2	d.	d.	PROPN
inlawrev-27132	907	3	at	at	ADP
inlawrev-27132	907	4	28	28	NUM
inlawrev-27132	907	5	.	.	PUNCT
inlawrev-27132	908	1	256	256	NUM
inlawrev-27132	908	2	.	.	PUNCT
inlawrev-27132	909	1	i	i	PRON
inlawrev-27132	909	2	d.	d.	PROPN
inlawrev-27132	909	3	at	at	ADP
inlawrev-27132	909	4	31	31	NUM
inlawrev-27132	909	5	.	.	PUNCT
inlawrev-27132	910	1	257	257	NUM
inlawrev-27132	910	2	.	.	PUNCT
inlawrev-27132	911	1	i	i	PRON
inlawrev-27132	911	2	d.	d.	PROPN
inlawrev-27132	911	3	at	at	ADP
inlawrev-27132	911	4	32	32	NUM
inlawrev-27132	911	5	.	.	PUNCT
inlawrev-27132	912	1	258	258	NUM
inlawrev-27132	912	2	.	.	PUNCT
inlawrev-27132	913	1	i	i	PRON
inlawrev-27132	913	2	d.	d.	PROPN
inlawrev-27132	913	3	at	at	ADP
inlawrev-27132	913	4	30	30	NUM
inlawrev-27132	913	5	,	,	PUNCT
inlawrev-27132	913	6	32	32	NUM
inlawrev-27132	913	7	.	.	PUNCT
inlawrev-27132	914	1	259	259	NUM
inlawrev-27132	914	2	.	.	PUNCT
inlawrev-27132	915	1	i	i	PRON
inlawrev-27132	915	2	d.	d.	PROPN
inlawrev-27132	915	3	at	at	ADP
inlawrev-27132	915	4	30	30	NUM
inlawrev-27132	915	5	.	.	PUNCT
inlawrev-27132	915	6	260	260	NUM
inlawrev-27132	915	7	.	.	PUNCT
inlawrev-27132	916	1	i	i	PRON
inlawrev-27132	916	2	d.	d.	PROPN
inlawrev-27132	916	3	at	at	ADP
inlawrev-27132	916	4	32	32	NUM
inlawrev-27132	916	5	.	.	PUNCT
inlawrev-27132	917	1	261	261	NUM
inlawrev-27132	917	2	.	.	PUNCT
inlawrev-27132	918	1	i	i	PRON
inlawrev-27132	918	2	d.	d.	PROPN
inlawrev-27132	918	3	262	262	NUM
inlawrev-27132	918	4	.	.	PUNCT
inlawrev-27132	919	1	i	i	PRON
inlawrev-27132	919	2	d.	d.	PROPN
inlawrev-27132	919	3	263	263	NUM
inlawrev-27132	919	4	.	.	PUNCT
inlawrev-27132	920	1	i	i	PRON
inlawrev-27132	920	2	d.	d.	PROPN
inlawrev-27132	920	3	264	264	NUM
inlawrev-27132	920	4	.	.	PUNCT
inlawrev-27132	921	1	i	i	PRON
inlawrev-27132	921	2	d.	d.	PROPN
inlawrev-27132	921	3	265	265	NUM
inlawrev-27132	921	4	.	.	PUNCT
inlawrev-27132	922	1	i	i	PRON
inlawrev-27132	922	2	d.	d.	PROPN
inlawrev-27132	922	3	2022	2022	NUM
inlawrev-27132	922	4	]	]	PUNCT
inlawrev-27132	922	5	tax	tax	NOUN
inlawrev-27132	922	6	law	law	NOUN
inlawrev-27132	922	7	–	–	PUNCT
inlawrev-27132	922	8	state	state	NOUN
inlawrev-27132	922	9	695	695	NUM
inlawrev-27132	922	10	fulfill	fulfill	NOUN
inlawrev-27132	922	11	this	this	DET
inlawrev-27132	922	12	function	function	NOUN
inlawrev-27132	922	13	,	,	PUNCT
inlawrev-27132	922	14	indiana	indiana	PROPN
inlawrev-27132	922	15	law	law	PROPN
inlawrev-27132	922	16	requires	require	VERB
inlawrev-27132	922	17	the	the	DET
inlawrev-27132	922	18	ibtr	ibtr	NOUN
inlawrev-27132	922	19	to	to	PART
inlawrev-27132	922	20	determine	determine	VERB
inlawrev-27132	922	21	the	the	DET
inlawrev-27132	922	22	evidence	evidence	NOUN
inlawrev-27132	922	23	’s	’s	PART
inlawrev-27132	922	24	relevance	relevance	NOUN
inlawrev-27132	922	25	and	and	CCONJ
inlawrev-27132	922	26	probative	probative	ADJ
inlawrev-27132	922	27	weight.266	weight.266	VERB
inlawrev-27132	922	28	the	the	DET
inlawrev-27132	922	29	tax	tax	NOUN
inlawrev-27132	922	30	court	court	NOUN
inlawrev-27132	922	31	held	hold	VERB
inlawrev-27132	922	32	that	that	SCONJ
inlawrev-27132	922	33	meijer	meijer	NOUN
inlawrev-27132	922	34	’s	’s	PART
inlawrev-27132	922	35	claim	claim	NOUN
inlawrev-27132	922	36	that	that	SCONJ
inlawrev-27132	922	37	the	the	DET
inlawrev-27132	922	38	ibtr	ibtr	NOUN
inlawrev-27132	922	39	did	do	AUX
inlawrev-27132	922	40	an	an	DET
inlawrev-27132	922	41	improperly	improperly	ADV
inlawrev-27132	922	42	performed	perform	VERB
inlawrev-27132	922	43	market	market	NOUN
inlawrev-27132	922	44	-	-	PUNCT
inlawrev-27132	922	45	segmentation	segmentation	NOUN
inlawrev-27132	922	46	analysis	analysis	NOUN
inlawrev-27132	922	47	was	be	AUX
inlawrev-27132	922	48	wrong.267	wrong.267	NOUN
inlawrev-27132	922	49	through	through	ADP
inlawrev-27132	922	50	its	its	PRON
inlawrev-27132	922	51	analysis	analysis	NOUN
inlawrev-27132	922	52	,	,	PUNCT
inlawrev-27132	922	53	the	the	DET
inlawrev-27132	922	54	ibtr	ibtr	VERB
inlawrev-27132	922	55	was	be	AUX
inlawrev-27132	922	56	,	,	PUNCT
inlawrev-27132	922	57	in	in	ADP
inlawrev-27132	922	58	fact	fact	NOUN
inlawrev-27132	922	59	,	,	PUNCT
inlawrev-27132	922	60	acting	act	VERB
inlawrev-27132	922	61	within	within	ADP
inlawrev-27132	922	62	its	its	PRON
inlawrev-27132	922	63	authority	authority	NOUN
inlawrev-27132	922	64	in	in	ADP
inlawrev-27132	922	65	weighing	weigh	VERB
inlawrev-27132	922	66	evidence	evidence	NOUN
inlawrev-27132	922	67	to	to	PART
inlawrev-27132	922	68	determine	determine	VERB
inlawrev-27132	922	69	the	the	DET
inlawrev-27132	922	70	evidence	evidence	NOUN
inlawrev-27132	922	71	’s	’s	AUX
inlawrev-27132	922	72	reliability.268	reliability.268	PROPN
inlawrev-27132	922	73	the	the	DET
inlawrev-27132	922	74	ibtr	ibtr	VERB
inlawrev-27132	922	75	simply	simply	ADV
inlawrev-27132	922	76	used	use	VERB
inlawrev-27132	922	77	its	its	PRON
inlawrev-27132	922	78	characterizations	characterization	NOUN
inlawrev-27132	922	79	of	of	ADP
inlawrev-27132	922	80	the	the	DET
inlawrev-27132	922	81	meijer	meijer	NOUN
inlawrev-27132	922	82	store	store	NOUN
inlawrev-27132	922	83	as	as	ADP
inlawrev-27132	922	84	a	a	DET
inlawrev-27132	922	85	guide	guide	NOUN
inlawrev-27132	922	86	for	for	ADP
inlawrev-27132	922	87	weighing	weigh	VERB
inlawrev-27132	922	88	the	the	DET
inlawrev-27132	922	89	reliability	reliability	NOUN
inlawrev-27132	922	90	of	of	ADP
inlawrev-27132	922	91	the	the	DET
inlawrev-27132	922	92	comparisons	comparison	NOUN
inlawrev-27132	922	93	of	of	ADP
inlawrev-27132	922	94	comparable	comparable	ADJ
inlawrev-27132	922	95	properties.269	properties.269	NOUN
inlawrev-27132	922	96	the	the	DET
inlawrev-27132	922	97	tax	tax	NOUN
inlawrev-27132	922	98	court	court	NOUN
inlawrev-27132	922	99	also	also	ADV
inlawrev-27132	922	100	rejected	reject	VERB
inlawrev-27132	922	101	meijer	meijer	NOUN
inlawrev-27132	922	102	’s	’s	PART
inlawrev-27132	922	103	argument	argument	NOUN
inlawrev-27132	922	104	that	that	SCONJ
inlawrev-27132	922	105	the	the	DET
inlawrev-27132	922	106	ibtr	ibtr	NOUN
inlawrev-27132	922	107	improperly	improperly	ADV
inlawrev-27132	922	108	relied	rely	VERB
inlawrev-27132	922	109	on	on	ADP
inlawrev-27132	922	110	the	the	DET
inlawrev-27132	922	111	assessor	assessor	NOUN
inlawrev-27132	922	112	’s	’s	PART
inlawrev-27132	922	113	cost	cost	NOUN
inlawrev-27132	922	114	approach	approach	NOUN
inlawrev-27132	922	115	to	to	PART
inlawrev-27132	922	116	determine	determine	VERB
inlawrev-27132	922	117	the	the	DET
inlawrev-27132	922	118	store	store	NOUN
inlawrev-27132	922	119	’s	’s	PART
inlawrev-27132	922	120	value.270	value.270	INTJ
inlawrev-27132	922	121	meijer	meijer	NOUN
inlawrev-27132	922	122	argued	argue	VERB
inlawrev-27132	922	123	that	that	SCONJ
inlawrev-27132	922	124	the	the	DET
inlawrev-27132	922	125	ibtr	ibtr	NOUN
inlawrev-27132	922	126	had	have	AUX
inlawrev-27132	922	127	adopted	adopt	VERB
inlawrev-27132	922	128	the	the	DET
inlawrev-27132	922	129	assessor	assessor	NOUN
inlawrev-27132	922	130	’s	’s	PART
inlawrev-27132	922	131	cost	cost	NOUN
inlawrev-27132	922	132	approach	approach	NOUN
inlawrev-27132	922	133	because	because	SCONJ
inlawrev-27132	922	134	,	,	PUNCT
inlawrev-27132	922	135	as	as	SCONJ
inlawrev-27132	922	136	the	the	DET
inlawrev-27132	922	137	ibtr	ibtr	VERB
inlawrev-27132	922	138	said	say	VERB
inlawrev-27132	922	139	,	,	PUNCT
inlawrev-27132	922	140	doing	do	VERB
inlawrev-27132	922	141	so	so	ADV
inlawrev-27132	922	142	sidestepped	sidestep	VERB
inlawrev-27132	922	143	problems	problem	NOUN
inlawrev-27132	922	144	or	or	CCONJ
inlawrev-27132	922	145	controversies	controversy	NOUN
inlawrev-27132	922	146	associated	associate	VERB
inlawrev-27132	922	147	with	with	ADP
inlawrev-27132	922	148	valuation	valuation	NOUN
inlawrev-27132	922	149	methods	method	NOUN
inlawrev-27132	922	150	premised	premise	VERB
inlawrev-27132	922	151	on	on	ADP
inlawrev-27132	922	152	comparisons	comparison	NOUN
inlawrev-27132	922	153	between	between	ADP
inlawrev-27132	922	154	comparable	comparable	ADJ
inlawrev-27132	922	155	vacant	vacant	ADJ
inlawrev-27132	922	156	and	and	CCONJ
inlawrev-27132	922	157	non	non	ADJ
inlawrev-27132	922	158	-	-	ADJ
inlawrev-27132	922	159	vacant	vacant	ADJ
inlawrev-27132	922	160	properties.271	properties.271	NOUN
inlawrev-27132	922	161	meijer	meijer	NOUN
inlawrev-27132	922	162	asserted	assert	VERB
inlawrev-27132	922	163	that	that	SCONJ
inlawrev-27132	922	164	this	this	DET
inlawrev-27132	922	165	rationale	rationale	NOUN
inlawrev-27132	922	166	constituted	constitute	VERB
inlawrev-27132	922	167	an	an	DET
inlawrev-27132	922	168	abuse	abuse	NOUN
inlawrev-27132	922	169	of	of	ADP
inlawrev-27132	922	170	discretion.272	discretion.272	NOUN
inlawrev-27132	922	171	the	the	DET
inlawrev-27132	922	172	tax	tax	NOUN
inlawrev-27132	922	173	court	court	NOUN
inlawrev-27132	922	174	agreed	agree	VERB
inlawrev-27132	922	175	that	that	SCONJ
inlawrev-27132	922	176	it	it	PRON
inlawrev-27132	922	177	had	have	AUX
inlawrev-27132	922	178	previously	previously	ADV
inlawrev-27132	922	179	decided	decide	VERB
inlawrev-27132	922	180	that	that	SCONJ
inlawrev-27132	922	181	valuation	valuation	NOUN
inlawrev-27132	922	182	approaches	approach	NOUN
inlawrev-27132	922	183	could	could	AUX
inlawrev-27132	922	184	rely	rely	VERB
inlawrev-27132	922	185	on	on	ADP
inlawrev-27132	922	186	comparisons	comparison	NOUN
inlawrev-27132	922	187	between	between	ADP
inlawrev-27132	922	188	comparable	comparable	ADJ
inlawrev-27132	922	189	vacant	vacant	ADJ
inlawrev-27132	922	190	and	and	CCONJ
inlawrev-27132	922	191	non	non	ADJ
inlawrev-27132	922	192	-	-	ADJ
inlawrev-27132	922	193	vacant	vacant	ADJ
inlawrev-27132	922	194	properties.273	properties.273	NOUN
inlawrev-27132	922	195	nevertheless	nevertheless	ADV
inlawrev-27132	922	196	,	,	PUNCT
inlawrev-27132	922	197	the	the	DET
inlawrev-27132	922	198	court	court	NOUN
inlawrev-27132	922	199	held	hold	VERB
inlawrev-27132	922	200	that	that	SCONJ
inlawrev-27132	922	201	,	,	PUNCT
inlawrev-27132	922	202	because	because	SCONJ
inlawrev-27132	922	203	sufficient	sufficient	ADJ
inlawrev-27132	922	204	evidence	evidence	NOUN
inlawrev-27132	922	205	existed	exist	VERB
inlawrev-27132	922	206	supporting	support	VERB
inlawrev-27132	922	207	the	the	DET
inlawrev-27132	922	208	ibtr	ibtr	NOUN
inlawrev-27132	922	209	’s	’s	PART
inlawrev-27132	922	210	reliance	reliance	NOUN
inlawrev-27132	922	211	on	on	ADP
inlawrev-27132	922	212	the	the	DET
inlawrev-27132	922	213	assessor	assessor	NOUN
inlawrev-27132	922	214	’s	’s	PART
inlawrev-27132	922	215	cost	cost	NOUN
inlawrev-27132	922	216	approach	approach	NOUN
inlawrev-27132	922	217	and	and	CCONJ
inlawrev-27132	922	218	its	its	PRON
inlawrev-27132	922	219	rejection	rejection	NOUN
inlawrev-27132	922	220	of	of	ADP
inlawrev-27132	922	221	the	the	DET
inlawrev-27132	922	222	other	other	ADJ
inlawrev-27132	922	223	valuation	valuation	NOUN
inlawrev-27132	922	224	approaches	approach	NOUN
inlawrev-27132	922	225	,	,	PUNCT
inlawrev-27132	922	226	the	the	DET
inlawrev-27132	922	227	ibtr	ibtr	VERB
inlawrev-27132	922	228	acted	act	VERB
inlawrev-27132	922	229	reasonably	reasonably	ADV
inlawrev-27132	922	230	,	,	PUNCT
inlawrev-27132	922	231	and	and	CCONJ
inlawrev-27132	922	232	the	the	DET
inlawrev-27132	922	233	court	court	NOUN
inlawrev-27132	922	234	could	could	AUX
inlawrev-27132	922	235	not	not	PART
inlawrev-27132	922	236	disturb	disturb	VERB
inlawrev-27132	922	237	its	its	PRON
inlawrev-27132	922	238	findings.274	findings.274	NOUN
inlawrev-27132	922	239	meijer	meijer	NOUN
inlawrev-27132	922	240	’s	’s	PART
inlawrev-27132	922	241	third	third	ADJ
inlawrev-27132	922	242	argument	argument	NOUN
inlawrev-27132	922	243	held	hold	VERB
inlawrev-27132	922	244	that	that	SCONJ
inlawrev-27132	922	245	the	the	DET
inlawrev-27132	922	246	ibtr	ibtr	NOUN
inlawrev-27132	922	247	failed	fail	VERB
inlawrev-27132	922	248	to	to	PART
inlawrev-27132	922	249	meaningfully	meaningfully	ADV
inlawrev-27132	922	250	consider	consider	VERB
inlawrev-27132	922	251	any	any	PRON
inlawrev-27132	922	252	of	of	ADP
inlawrev-27132	922	253	the	the	DET
inlawrev-27132	922	254	evidence	evidence	NOUN
inlawrev-27132	922	255	,	,	PUNCT
inlawrev-27132	922	256	analysis	analysis	NOUN
inlawrev-27132	922	257	,	,	PUNCT
inlawrev-27132	922	258	or	or	CCONJ
inlawrev-27132	922	259	arguments	argument	NOUN
inlawrev-27132	922	260	presented	present	VERB
inlawrev-27132	922	261	regarding	regard	VERB
inlawrev-27132	922	262	obsolescence.275	obsolescence.275	NUM
inlawrev-27132	922	263	the	the	DET
inlawrev-27132	922	264	tax	tax	NOUN
inlawrev-27132	922	265	court	court	NOUN
inlawrev-27132	922	266	disagreed	disagree	VERB
inlawrev-27132	922	267	,	,	PUNCT
inlawrev-27132	922	268	detailing	detail	VERB
inlawrev-27132	922	269	several	several	ADJ
inlawrev-27132	922	270	examples	example	NOUN
inlawrev-27132	922	271	of	of	ADP
inlawrev-27132	922	272	the	the	DET
inlawrev-27132	922	273	ibtr	ibtr	PROPN
inlawrev-27132	922	274	’s	’s	PART
inlawrev-27132	922	275	addressing	address	VERB
inlawrev-27132	922	276	and	and	CCONJ
inlawrev-27132	922	277	analyzing	analyze	VERB
inlawrev-27132	922	278	meijer	meijer	NOUN
inlawrev-27132	922	279	’s	’s	PART
inlawrev-27132	922	280	obsolescence	obsolescence	NOUN
inlawrev-27132	922	281	arguments	argument	NOUN
inlawrev-27132	922	282	and	and	CCONJ
inlawrev-27132	922	283	supporting	support	VERB
inlawrev-27132	922	284	evidence.276	evidence.276	NOUN
inlawrev-27132	922	285	because	because	SCONJ
inlawrev-27132	922	286	the	the	DET
inlawrev-27132	922	287	tax	tax	NOUN
inlawrev-27132	922	288	court	court	NOUN
inlawrev-27132	922	289	rejected	reject	VERB
inlawrev-27132	922	290	all	all	DET
inlawrev-27132	922	291	meijer	meijer	NOUN
inlawrev-27132	922	292	’s	’s	PART
inlawrev-27132	922	293	arguments	argument	NOUN
inlawrev-27132	922	294	,	,	PUNCT
inlawrev-27132	922	295	it	it	PRON
inlawrev-27132	922	296	affirmed	affirm	VERB
inlawrev-27132	922	297	the	the	DET
inlawrev-27132	922	298	ibtr	ibtr	NOUN
inlawrev-27132	922	299	’s	’s	PART
inlawrev-27132	922	300	decision.277	decision.277	NOUN
inlawrev-27132	922	301	2	2	NUM
inlawrev-27132	922	302	.	.	PUNCT
inlawrev-27132	922	303	dusablon	dusablon	NOUN
inlawrev-27132	922	304	v.	v.	ADP
inlawrev-27132	922	305	kaufman.278	kaufman.278	PROPN
inlawrev-27132	922	306	—	—	PUNCT
inlawrev-27132	922	307	the	the	DET
inlawrev-27132	922	308	issue	issue	NOUN
inlawrev-27132	922	309	before	before	SCONJ
inlawrev-27132	922	310	the	the	DET
inlawrev-27132	922	311	tax	tax	NOUN
inlawrev-27132	922	312	court	court	NOUN
inlawrev-27132	922	313	was	be	AUX
inlawrev-27132	922	314	whether	whether	SCONJ
inlawrev-27132	922	315	the	the	DET
inlawrev-27132	922	316	ibtr	ibtr	NOUN
inlawrev-27132	922	317	properly	properly	ADV
inlawrev-27132	922	318	upheld	uphold	VERB
inlawrev-27132	922	319	the	the	DET
inlawrev-27132	922	320	valuation	valuation	NOUN
inlawrev-27132	922	321	of	of	ADP
inlawrev-27132	922	322	the	the	DET
inlawrev-27132	922	323	taxpayer	taxpayer	NOUN
inlawrev-27132	922	324	’s	’s	PART
inlawrev-27132	922	325	residential	residential	ADJ
inlawrev-27132	922	326	property	property	NOUN
inlawrev-27132	922	327	for	for	ADP
inlawrev-27132	922	328	the	the	DET
inlawrev-27132	922	329	2018	2018	NUM
inlawrev-27132	922	330	tax	tax	NOUN
inlawrev-27132	922	331	year	year	NOUN
inlawrev-27132	922	332	.	.	PUNCT
inlawrev-27132	923	1	just	just	ADV
inlawrev-27132	923	2	outside	outside	ADP
inlawrev-27132	923	3	seymour	seymour	PROPN
inlawrev-27132	923	4	,	,	PUNCT
inlawrev-27132	923	5	indiana	indiana	PROPN
inlawrev-27132	923	6	,	,	PUNCT
inlawrev-27132	923	7	mathew	mathew	PROPN
inlawrev-27132	923	8	and	and	CCONJ
inlawrev-27132	923	9	vanessa	vanessa	PROPN
inlawrev-27132	923	10	desablon	desablon	NOUN
inlawrev-27132	923	11	(	(	PUNCT
inlawrev-27132	923	12	“	"	PUNCT
inlawrev-27132	923	13	dusablons	dusablon	NOUN
inlawrev-27132	923	14	”	"	PUNCT
inlawrev-27132	923	15	)	)	PUNCT
inlawrev-27132	923	16	owned	own	VERB
inlawrev-27132	923	17	10.28	10.28	NUM
inlawrev-27132	923	18	acres	acre	NOUN
inlawrev-27132	923	19	of	of	ADP
inlawrev-27132	923	20	land	land	NOUN
inlawrev-27132	923	21	they	they	PRON
inlawrev-27132	923	22	had	have	AUX
inlawrev-27132	923	23	purchased	purchase	VERB
inlawrev-27132	923	24	in	in	ADP
inlawrev-27132	923	25	december	december	PROPN
inlawrev-27132	923	26	2014	2014	NUM
inlawrev-27132	923	27	266	266	NUM
inlawrev-27132	923	28	.	.	PUNCT
inlawrev-27132	924	1	i	i	PRON
inlawrev-27132	924	2	d.	d.	PROPN
inlawrev-27132	924	3	267	267	NUM
inlawrev-27132	924	4	.	.	PUNCT
inlawrev-27132	925	1	i	i	PRON
inlawrev-27132	925	2	d.	d.	PROPN
inlawrev-27132	925	3	268	268	NUM
inlawrev-27132	925	4	.	.	PUNCT
inlawrev-27132	926	1	i	i	PRON
inlawrev-27132	926	2	d.	d.	PROPN
inlawrev-27132	926	3	269	269	NUM
inlawrev-27132	926	4	.	.	PUNCT
inlawrev-27132	927	1	i	i	PRON
inlawrev-27132	927	2	d.	d.	PROPN
inlawrev-27132	927	3	270	270	NUM
inlawrev-27132	927	4	.	.	PUNCT
inlawrev-27132	928	1	i	i	PRON
inlawrev-27132	928	2	d.	d.	PROPN
inlawrev-27132	928	3	at	at	ADP
inlawrev-27132	928	4	33	33	NUM
inlawrev-27132	928	5	.	.	PUNCT
inlawrev-27132	929	1	271	271	NUM
inlawrev-27132	929	2	.	.	PUNCT
inlawrev-27132	930	1	i	i	PRON
inlawrev-27132	930	2	d.	d.	PROPN
inlawrev-27132	930	3	272	272	NUM
inlawrev-27132	930	4	.	.	PUNCT
inlawrev-27132	931	1	i	i	PRON
inlawrev-27132	931	2	d.	d.	PROPN
inlawrev-27132	931	3	273	273	NUM
inlawrev-27132	931	4	.	.	PUNCT
inlawrev-27132	932	1	i	i	PRON
inlawrev-27132	932	2	d.	d.	PROPN
inlawrev-27132	932	3	(	(	PUNCT
inlawrev-27132	932	4	citing	cite	VERB
inlawrev-27132	932	5	,	,	PUNCT
inlawrev-27132	932	6	e.g.	e.g.	ADV
inlawrev-27132	932	7	,	,	PUNCT
inlawrev-27132	932	8	switzerland	switzerland	PROPN
inlawrev-27132	932	9	cnty	cnty	PROPN
inlawrev-27132	932	10	.	.	PUNCT
inlawrev-27132	933	1	assessor	assessor	NOUN
inlawrev-27132	933	2	v.	v.	ADP
inlawrev-27132	933	3	belterra	belterra	PROPN
inlawrev-27132	933	4	resort	resort	PROPN
inlawrev-27132	933	5	indiana	indiana	PROPN
inlawrev-27132	933	6	,	,	PUNCT
inlawrev-27132	933	7	llc	llc	PROPN
inlawrev-27132	933	8	,	,	PUNCT
inlawrev-27132	933	9	101	101	NUM
inlawrev-27132	933	10	n.e.3d	n.e.3d	NUM
inlawrev-27132	933	11	895	895	NUM
inlawrev-27132	933	12	,	,	PUNCT
inlawrev-27132	933	13	905	905	NUM
inlawrev-27132	933	14	(	(	PUNCT
inlawrev-27132	933	15	ind	ind	NOUN
inlawrev-27132	933	16	.	.	PUNCT
inlawrev-27132	934	1	t.c	t.c	PROPN
inlawrev-27132	934	2	.	.	PROPN
inlawrev-27132	934	3	2018	2018	NUM
inlawrev-27132	934	4	)	)	PUNCT
inlawrev-27132	934	5	,	,	PUNCT
inlawrev-27132	934	6	review	review	NOUN
inlawrev-27132	934	7	denied	deny	VERB
inlawrev-27132	934	8	;	;	PUNCT
inlawrev-27132	935	1	stinson	stinson	PROPN
inlawrev-27132	935	2	v.	v.	ADP
inlawrev-27132	935	3	trimas	trimas	PROPN
inlawrev-27132	935	4	fasteners	fastener	NOUN
inlawrev-27132	935	5	,	,	PUNCT
inlawrev-27132	935	6	inc	inc	PROPN
inlawrev-27132	935	7	.	.	PROPN
inlawrev-27132	935	8	,	,	PUNCT
inlawrev-27132	935	9	923	923	NUM
inlawrev-27132	935	10	n.e.2d	n.e.2d	NOUN
inlawrev-27132	935	11	496	496	NUM
inlawrev-27132	935	12	,	,	PUNCT
inlawrev-27132	935	13	501	501	NUM
inlawrev-27132	935	14	(	(	PUNCT
inlawrev-27132	935	15	ind	ind	NOUN
inlawrev-27132	935	16	.	.	PUNCT
inlawrev-27132	936	1	t.c	t.c	PROPN
inlawrev-27132	936	2	.	.	PROPN
inlawrev-27132	936	3	2010	2010	NUM
inlawrev-27132	936	4	)	)	PUNCT
inlawrev-27132	936	5	)	)	PUNCT
inlawrev-27132	936	6	.	.	PUNCT
inlawrev-27132	937	1	274	274	NUM
inlawrev-27132	937	2	.	.	PUNCT
inlawrev-27132	938	1	i	i	PRON
inlawrev-27132	938	2	d.	d.	PROPN
inlawrev-27132	938	3	275	275	NUM
inlawrev-27132	938	4	.	.	PUNCT
inlawrev-27132	939	1	i	i	PRON
inlawrev-27132	939	2	d.	d.	PROPN
inlawrev-27132	939	3	at	at	ADP
inlawrev-27132	939	4	34	34	NUM
inlawrev-27132	939	5	.	.	NOUN
inlawrev-27132	939	6	276	276	NUM
inlawrev-27132	939	7	.	.	PUNCT
inlawrev-27132	940	1	i	i	PRON
inlawrev-27132	940	2	d.	d.	PROPN
inlawrev-27132	940	3	277	277	NUM
inlawrev-27132	940	4	.	.	PUNCT
inlawrev-27132	941	1	i	i	PRON
inlawrev-27132	941	2	d.	d.	PROPN
inlawrev-27132	941	3	278	278	NUM
inlawrev-27132	941	4	.	.	PUNCT
inlawrev-27132	942	1	160	160	NUM
inlawrev-27132	942	2	n.e.3d	n.e.3d	NUM
inlawrev-27132	942	3	587	587	NUM
inlawrev-27132	942	4	(	(	PUNCT
inlawrev-27132	942	5	ind	ind	NOUN
inlawrev-27132	942	6	.	.	PUNCT
inlawrev-27132	943	1	t.c	t.c	PROPN
inlawrev-27132	943	2	.	.	PROPN
inlawrev-27132	943	3	2020	2020	NUM
inlawrev-27132	943	4	)	)	PUNCT
inlawrev-27132	943	5	.	.	PUNCT
inlawrev-27132	944	1	696	696	NUM
inlawrev-27132	944	2	indiana	indiana	PROPN
inlawrev-27132	944	3	law	law	PROPN
inlawrev-27132	944	4	review	review	NOUN
inlawrev-27132	944	5	[	[	X
inlawrev-27132	944	6	vol	vol	NOUN
inlawrev-27132	944	7	.	.	PUNCT
inlawrev-27132	944	8	55:669	55:669	NUM
inlawrev-27132	944	9	for	for	ADP
inlawrev-27132	944	10	$	$	SYM
inlawrev-27132	944	11	380,000.279	380,000.279	NOUN
inlawrev-27132	944	12	for	for	ADP
inlawrev-27132	944	13	the	the	DET
inlawrev-27132	944	14	2018	2018	NUM
inlawrev-27132	944	15	tax	tax	NOUN
inlawrev-27132	944	16	year	year	NOUN
inlawrev-27132	944	17	,	,	PUNCT
inlawrev-27132	944	18	the	the	DET
inlawrev-27132	944	19	jackson	jackson	PROPN
inlawrev-27132	944	20	county	county	PROPN
inlawrev-27132	944	21	assessor	assessor	NOUN
inlawrev-27132	944	22	assessed	assess	VERB
inlawrev-27132	944	23	the	the	DET
inlawrev-27132	944	24	dusablons	dusablon	NOUN
inlawrev-27132	944	25	’	'	PUNCT
inlawrev-27132	944	26	property	property	NOUN
inlawrev-27132	944	27	at	at	ADP
inlawrev-27132	944	28	$	$	SYM
inlawrev-27132	944	29	372,000	372,000	NUM
inlawrev-27132	944	30	(	(	PUNCT
inlawrev-27132	944	31	$	$	SYM
inlawrev-27132	944	32	28,500	28,500	NUM
inlawrev-27132	944	33	for	for	ADP
inlawrev-27132	944	34	land	land	NOUN
inlawrev-27132	944	35	and	and	CCONJ
inlawrev-27132	944	36	$	$	SYM
inlawrev-27132	944	37	343,500	343,500	NUM
inlawrev-27132	944	38	for	for	ADP
inlawrev-27132	944	39	improvements).280	improvements).280	PROPN
inlawrev-27132	944	40	the	the	DET
inlawrev-27132	944	41	dusablons	dusablon	NOUN
inlawrev-27132	944	42	challenged	challenge	VERB
inlawrev-27132	944	43	the	the	DET
inlawrev-27132	944	44	assessment	assessment	NOUN
inlawrev-27132	944	45	to	to	ADP
inlawrev-27132	944	46	the	the	DET
inlawrev-27132	944	47	jackson	jackson	PROPN
inlawrev-27132	944	48	county	county	PROPN
inlawrev-27132	944	49	ptaboa	ptaboa	NOUN
inlawrev-27132	944	50	,	,	PUNCT
inlawrev-27132	944	51	which	which	PRON
inlawrev-27132	944	52	reduced	reduce	VERB
inlawrev-27132	944	53	the	the	DET
inlawrev-27132	944	54	assessment	assessment	NOUN
inlawrev-27132	944	55	to	to	ADP
inlawrev-27132	944	56	$	$	SYM
inlawrev-27132	944	57	364,300	364,300	NUM
inlawrev-27132	944	58	(	(	PUNCT
inlawrev-27132	944	59	$	$	SYM
inlawrev-27132	944	60	28,500	28,500	NUM
inlawrev-27132	944	61	for	for	ADP
inlawrev-27132	944	62	land	land	NOUN
inlawrev-27132	944	63	and	and	CCONJ
inlawrev-27132	944	64	$	$	SYM
inlawrev-27132	944	65	335,800	335,800	NUM
inlawrev-27132	944	66	for	for	ADP
inlawrev-27132	944	67	improvements).281	improvements).281	PROPN
inlawrev-27132	944	68	still	still	ADV
inlawrev-27132	944	69	unhappy	unhappy	ADJ
inlawrev-27132	944	70	with	with	ADP
inlawrev-27132	944	71	the	the	DET
inlawrev-27132	944	72	assessment	assessment	NOUN
inlawrev-27132	944	73	,	,	PUNCT
inlawrev-27132	944	74	the	the	DET
inlawrev-27132	944	75	dusablons	dusablon	NOUN
inlawrev-27132	944	76	challenged	challenge	VERB
inlawrev-27132	944	77	it	it	PRON
inlawrev-27132	944	78	before	before	ADP
inlawrev-27132	944	79	the	the	DET
inlawrev-27132	944	80	ibtr	ibtr	VERB
inlawrev-27132	944	81	.	.	PUNCT
inlawrev-27132	945	1	during	during	ADP
inlawrev-27132	945	2	the	the	DET
inlawrev-27132	945	3	hearing	hearing	NOUN
inlawrev-27132	945	4	,	,	PUNCT
inlawrev-27132	945	5	the	the	DET
inlawrev-27132	945	6	jackson	jackson	PROPN
inlawrev-27132	945	7	county	county	PROPN
inlawrev-27132	945	8	assessor	assessor	NOUN
inlawrev-27132	945	9	conceded	concede	VERB
inlawrev-27132	945	10	that	that	SCONJ
inlawrev-27132	945	11	she	she	PRON
inlawrev-27132	945	12	bore	bear	VERB
inlawrev-27132	945	13	the	the	DET
inlawrev-27132	945	14	burden	burden	NOUN
inlawrev-27132	945	15	of	of	ADP
inlawrev-27132	945	16	proving	prove	VERB
inlawrev-27132	945	17	that	that	SCONJ
inlawrev-27132	945	18	the	the	DET
inlawrev-27132	945	19	dusablons	dusablon	NOUN
inlawrev-27132	945	20	’	'	PUNCT
inlawrev-27132	945	21	assessment	assessment	NOUN
inlawrev-27132	945	22	,	,	PUNCT
inlawrev-27132	945	23	which	which	PRON
inlawrev-27132	945	24	had	have	AUX
inlawrev-27132	945	25	increased	increase	VERB
inlawrev-27132	945	26	by	by	ADP
inlawrev-27132	945	27	more	more	ADJ
inlawrev-27132	945	28	than	than	ADP
inlawrev-27132	945	29	5	5	NUM
inlawrev-27132	945	30	%	%	NOUN
inlawrev-27132	945	31	from	from	ADP
inlawrev-27132	945	32	2017	2017	NUM
inlawrev-27132	945	33	to	to	ADP
inlawrev-27132	945	34	2018	2018	NUM
inlawrev-27132	945	35	,	,	PUNCT
inlawrev-27132	945	36	was	be	AUX
inlawrev-27132	945	37	correct.282	correct.282	PROPN
inlawrev-27132	945	38	the	the	DET
inlawrev-27132	945	39	assessor	assessor	NOUN
inlawrev-27132	945	40	presented	present	VERB
inlawrev-27132	945	41	an	an	DET
inlawrev-27132	945	42	appraisal	appraisal	NOUN
inlawrev-27132	945	43	report	report	NOUN
inlawrev-27132	945	44	conforming	conform	VERB
inlawrev-27132	945	45	to	to	ADP
inlawrev-27132	945	46	the	the	DET
inlawrev-27132	945	47	uniform	uniform	ADJ
inlawrev-27132	945	48	standards	standard	NOUN
inlawrev-27132	945	49	of	of	ADP
inlawrev-27132	945	50	professional	professional	ADJ
inlawrev-27132	945	51	appraisal	appraisal	NOUN
inlawrev-27132	945	52	practice	practice	NOUN
inlawrev-27132	945	53	(	(	PUNCT
inlawrev-27132	945	54	“	"	PUNCT
inlawrev-27132	945	55	uspap	uspap	NOUN
inlawrev-27132	945	56	”	"	PUNCT
inlawrev-27132	945	57	)	)	PUNCT
inlawrev-27132	945	58	,	,	PUNCT
inlawrev-27132	945	59	along	along	ADP
inlawrev-27132	945	60	with	with	ADP
inlawrev-27132	945	61	the	the	DET
inlawrev-27132	945	62	testimony	testimony	NOUN
inlawrev-27132	945	63	of	of	ADP
inlawrev-27132	945	64	its	its	PRON
inlawrev-27132	945	65	preparer	preparer	NOUN
inlawrev-27132	945	66	,	,	PUNCT
inlawrev-27132	945	67	richard	richard	PROPN
inlawrev-27132	945	68	borges	borges	PROPN
inlawrev-27132	945	69	,	,	PUNCT
inlawrev-27132	945	70	an	an	DET
inlawrev-27132	945	71	indiana	indiana	NOUN
inlawrev-27132	945	72	-	-	PUNCT
inlawrev-27132	945	73	certified	certify	VERB
inlawrev-27132	945	74	general	general	ADJ
inlawrev-27132	945	75	appraiser	appraiser	NOUN
inlawrev-27132	945	76	and	and	CCONJ
inlawrev-27132	945	77	member	member	NOUN
inlawrev-27132	945	78	of	of	ADP
inlawrev-27132	945	79	the	the	DET
inlawrev-27132	945	80	appraisal	appraisal	NOUN
inlawrev-27132	945	81	institute.283	institute.283	VERB
inlawrev-27132	945	82	the	the	DET
inlawrev-27132	945	83	report	report	NOUN
inlawrev-27132	945	84	estimated	estimate	VERB
inlawrev-27132	945	85	the	the	DET
inlawrev-27132	945	86	value	value	NOUN
inlawrev-27132	945	87	of	of	ADP
inlawrev-27132	945	88	the	the	DET
inlawrev-27132	945	89	dusablons	dusablon	NOUN
inlawrev-27132	945	90	’	'	PUNCT
inlawrev-27132	945	91	property	property	NOUN
inlawrev-27132	945	92	at	at	ADP
inlawrev-27132	945	93	$	$	SYM
inlawrev-27132	945	94	400,000	400,000	NUM
inlawrev-27132	945	95	as	as	ADP
inlawrev-27132	945	96	of	of	ADP
inlawrev-27132	945	97	january	january	PROPN
inlawrev-27132	945	98	1	1	NUM
inlawrev-27132	945	99	,	,	PUNCT
inlawrev-27132	945	100	2018.284	2018.284	NUM
inlawrev-27132	945	101	borges	borge	NOUN
inlawrev-27132	945	102	testified	testify	VERB
inlawrev-27132	945	103	that	that	SCONJ
inlawrev-27132	945	104	he	he	PRON
inlawrev-27132	945	105	determined	determine	VERB
inlawrev-27132	945	106	the	the	DET
inlawrev-27132	945	107	property	property	NOUN
inlawrev-27132	945	108	’s	’s	PART
inlawrev-27132	945	109	value	value	NOUN
inlawrev-27132	945	110	using	use	VERB
inlawrev-27132	945	111	a	a	DET
inlawrev-27132	945	112	sales	sale	NOUN
inlawrev-27132	945	113	comparison	comparison	NOUN
inlawrev-27132	945	114	approach	approach	NOUN
inlawrev-27132	945	115	that	that	PRON
inlawrev-27132	945	116	evaluated	evaluate	VERB
inlawrev-27132	945	117	the	the	DET
inlawrev-27132	945	118	sales	sale	NOUN
inlawrev-27132	945	119	of	of	ADP
inlawrev-27132	945	120	three	three	NUM
inlawrev-27132	945	121	comparable	comparable	ADJ
inlawrev-27132	945	122	properties	property	NOUN
inlawrev-27132	945	123	near	near	ADP
inlawrev-27132	945	124	the	the	DET
inlawrev-27132	945	125	dusablons	dusablon	NOUN
inlawrev-27132	945	126	’	'	PUNCT
inlawrev-27132	945	127	property.285	property.285	VERB
inlawrev-27132	945	128	the	the	DET
inlawrev-27132	945	129	dusablons	dusablon	NOUN
inlawrev-27132	945	130	rebutted	rebut	VERB
inlawrev-27132	945	131	the	the	DET
inlawrev-27132	945	132	assessor	assessor	NOUN
inlawrev-27132	945	133	’s	’s	PART
inlawrev-27132	945	134	evidence	evidence	NOUN
inlawrev-27132	945	135	,	,	PUNCT
inlawrev-27132	945	136	arguing	argue	VERB
inlawrev-27132	945	137	that	that	SCONJ
inlawrev-27132	945	138	the	the	DET
inlawrev-27132	945	139	assessment	assessment	NOUN
inlawrev-27132	945	140	was	be	AUX
inlawrev-27132	945	141	the	the	DET
inlawrev-27132	945	142	product	product	NOUN
inlawrev-27132	945	143	of	of	ADP
inlawrev-27132	945	144	bias	bias	NOUN
inlawrev-27132	945	145	because	because	SCONJ
inlawrev-27132	945	146	:	:	PUNCT
inlawrev-27132	945	147	(	(	PUNCT
inlawrev-27132	945	148	i	i	NOUN
inlawrev-27132	945	149	)	)	PUNCT
inlawrev-27132	945	150	the	the	DET
inlawrev-27132	945	151	assessor	assessor	NOUN
inlawrev-27132	945	152	failed	fail	VERB
inlawrev-27132	945	153	to	to	PART
inlawrev-27132	945	154	correct	correct	VERB
inlawrev-27132	945	155	mistakes	mistake	NOUN
inlawrev-27132	945	156	on	on	ADP
inlawrev-27132	945	157	their	their	PRON
inlawrev-27132	945	158	property	property	NOUN
inlawrev-27132	945	159	’s	’s	PART
inlawrev-27132	945	160	record	record	NOUN
inlawrev-27132	945	161	card	card	NOUN
inlawrev-27132	945	162	,	,	PUNCT
inlawrev-27132	945	163	(	(	PUNCT
inlawrev-27132	945	164	ii	ii	NOUN
inlawrev-27132	945	165	)	)	PUNCT
inlawrev-27132	945	166	they	they	PRON
inlawrev-27132	945	167	had	have	AUX
inlawrev-27132	945	168	made	make	VERB
inlawrev-27132	945	169	no	no	DET
inlawrev-27132	945	170	improvements	improvement	NOUN
inlawrev-27132	945	171	to	to	ADP
inlawrev-27132	945	172	the	the	DET
inlawrev-27132	945	173	property	property	NOUN
inlawrev-27132	945	174	justifying	justify	VERB
inlawrev-27132	945	175	a	a	DET
inlawrev-27132	945	176	17	17	NUM
inlawrev-27132	945	177	%	%	NOUN
inlawrev-27132	945	178	assessment	assessment	NOUN
inlawrev-27132	945	179	increase	increase	NOUN
inlawrev-27132	945	180	,	,	PUNCT
inlawrev-27132	945	181	(	(	PUNCT
inlawrev-27132	945	182	iii	iii	X
inlawrev-27132	945	183	)	)	PUNCT
inlawrev-27132	945	184	the	the	DET
inlawrev-27132	945	185	properties	property	NOUN
inlawrev-27132	945	186	chosen	choose	VERB
inlawrev-27132	945	187	by	by	ADP
inlawrev-27132	945	188	the	the	DET
inlawrev-27132	945	189	appraiser	appraiser	NOUN
inlawrev-27132	945	190	as	as	ADP
inlawrev-27132	945	191	comparable	comparable	ADJ
inlawrev-27132	945	192	to	to	ADP
inlawrev-27132	945	193	theirs	theirs	PRON
inlawrev-27132	945	194	were	be	AUX
inlawrev-27132	945	195	not	not	PART
inlawrev-27132	945	196	,	,	PUNCT
inlawrev-27132	945	197	and	and	CCONJ
inlawrev-27132	945	198	(	(	PUNCT
inlawrev-27132	945	199	iv	iv	X
inlawrev-27132	945	200	)	)	PUNCT
inlawrev-27132	945	201	the	the	DET
inlawrev-27132	945	202	ptaboa	ptaboa	NOUN
inlawrev-27132	945	203	ignored	ignore	VERB
inlawrev-27132	945	204	three	three	NUM
inlawrev-27132	945	205	properties	property	NOUN
inlawrev-27132	945	206	with	with	ADP
inlawrev-27132	945	207	lower	low	ADJ
inlawrev-27132	945	208	assessments	assessment	NOUN
inlawrev-27132	945	209	that	that	SCONJ
inlawrev-27132	945	210	the	the	DET
inlawrev-27132	945	211	dusablons	dusablon	NOUN
inlawrev-27132	945	212	claimed	claim	VERB
inlawrev-27132	945	213	were	be	AUX
inlawrev-27132	945	214	in	in	ADP
inlawrev-27132	945	215	fact	fact	NOUN
inlawrev-27132	945	216	comparable	comparable	ADJ
inlawrev-27132	945	217	to	to	ADP
inlawrev-27132	945	218	their	their	PRON
inlawrev-27132	945	219	own.286	own.286	NOUN
inlawrev-27132	945	220	the	the	DET
inlawrev-27132	945	221	ibtr	ibtr	VERB
inlawrev-27132	945	222	upheld	uphold	VERB
inlawrev-27132	945	223	the	the	DET
inlawrev-27132	945	224	assessment	assessment	NOUN
inlawrev-27132	945	225	of	of	ADP
inlawrev-27132	945	226	the	the	DET
inlawrev-27132	945	227	dusablons	dusablon	NOUN
inlawrev-27132	945	228	’	'	PUNCT
inlawrev-27132	945	229	property.287	property.287	NOUN
inlawrev-27132	945	230	it	it	PRON
inlawrev-27132	945	231	held	hold	VERB
inlawrev-27132	945	232	that	that	SCONJ
inlawrev-27132	945	233	the	the	DET
inlawrev-27132	945	234	assessor	assessor	NOUN
inlawrev-27132	945	235	used	use	VERB
inlawrev-27132	945	236	a	a	DET
inlawrev-27132	945	237	generally	generally	ADV
inlawrev-27132	945	238	accepted	accept	VERB
inlawrev-27132	945	239	valuation	valuation	NOUN
inlawrev-27132	945	240	methodology	methodology	NOUN
inlawrev-27132	945	241	(	(	PUNCT
inlawrev-27132	945	242	i.e.	i.e.	X
inlawrev-27132	945	243	,	,	PUNCT
inlawrev-27132	945	244	the	the	DET
inlawrev-27132	945	245	sales	sale	NOUN
inlawrev-27132	945	246	comparison	comparison	NOUN
inlawrev-27132	945	247	approach	approach	NOUN
inlawrev-27132	945	248	)	)	PUNCT
inlawrev-27132	945	249	to	to	PART
inlawrev-27132	945	250	estimate	estimate	VERB
inlawrev-27132	945	251	the	the	DET
inlawrev-27132	945	252	dusablons	dusablon	NOUN
inlawrev-27132	945	253	’	'	PUNCT
inlawrev-27132	945	254	property	property	NOUN
inlawrev-27132	945	255	value.288	value.288	ADJ
inlawrev-27132	945	256	borges	borge	NOUN
inlawrev-27132	945	257	testified	testify	VERB
inlawrev-27132	945	258	that	that	SCONJ
inlawrev-27132	945	259	he	he	PRON
inlawrev-27132	945	260	had	have	AUX
inlawrev-27132	945	261	adjusted	adjust	VERB
inlawrev-27132	945	262	the	the	DET
inlawrev-27132	945	263	sales	sale	NOUN
inlawrev-27132	945	264	prices	price	NOUN
inlawrev-27132	945	265	of	of	ADP
inlawrev-27132	945	266	the	the	DET
inlawrev-27132	945	267	comparable	comparable	ADJ
inlawrev-27132	945	268	properties	property	NOUN
inlawrev-27132	945	269	he	he	PRON
inlawrev-27132	945	270	used	use	VERB
inlawrev-27132	945	271	to	to	PART
inlawrev-27132	945	272	account	account	VERB
inlawrev-27132	945	273	for	for	ADP
inlawrev-27132	945	274	any	any	DET
inlawrev-27132	945	275	relevant	relevant	ADJ
inlawrev-27132	945	276	differences	difference	NOUN
inlawrev-27132	945	277	between	between	ADP
inlawrev-27132	945	278	them	they	PRON
inlawrev-27132	945	279	and	and	CCONJ
inlawrev-27132	945	280	the	the	DET
inlawrev-27132	945	281	dusablons	dusablon	NOUN
inlawrev-27132	945	282	’	'	PUNCT
inlawrev-27132	945	283	property.289	property.289	ADJ
inlawrev-27132	945	284	in	in	ADP
inlawrev-27132	945	285	the	the	DET
inlawrev-27132	945	286	ibtr	ibtr	VERB
inlawrev-27132	945	287	’s	’s	PART
inlawrev-27132	945	288	judgment	judgment	NOUN
inlawrev-27132	945	289	,	,	PUNCT
inlawrev-27132	945	290	the	the	DET
inlawrev-27132	945	291	dusablons	dusablon	NOUN
inlawrev-27132	945	292	’	'	PUNCT
inlawrev-27132	945	293	response	response	NOUN
inlawrev-27132	945	294	to	to	ADP
inlawrev-27132	945	295	the	the	DET
inlawrev-27132	945	296	assessor	assessor	NOUN
inlawrev-27132	945	297	’s	’s	PART
inlawrev-27132	945	298	evidence	evidence	NOUN
inlawrev-27132	945	299	amounted	amount	VERB
inlawrev-27132	945	300	to	to	ADP
inlawrev-27132	945	301	nothing	nothing	PRON
inlawrev-27132	945	302	more	more	ADJ
inlawrev-27132	945	303	than	than	ADP
inlawrev-27132	945	304	their	their	PRON
inlawrev-27132	945	305	disagreeing	disagree	VERB
inlawrev-27132	945	306	with	with	ADP
inlawrev-27132	945	307	it.290	it.290	PROPN
inlawrev-27132	945	308	finally	finally	ADV
inlawrev-27132	945	309	,	,	PUNCT
inlawrev-27132	945	310	the	the	DET
inlawrev-27132	945	311	ibtr	ibtr	VERB
inlawrev-27132	945	312	held	hold	VERB
inlawrev-27132	945	313	that	that	SCONJ
inlawrev-27132	945	314	the	the	DET
inlawrev-27132	945	315	dusablons	dusablon	NOUN
inlawrev-27132	945	316	failed	fail	VERB
inlawrev-27132	945	317	to	to	PART
inlawrev-27132	945	318	present	present	VERB
inlawrev-27132	945	319	any	any	DET
inlawrev-27132	945	320	evidence	evidence	NOUN
inlawrev-27132	945	321	establishing	establish	VERB
inlawrev-27132	945	322	the	the	DET
inlawrev-27132	945	323	279	279	NUM
inlawrev-27132	945	324	.	.	PUNCT
inlawrev-27132	946	1	i	i	PRON
inlawrev-27132	946	2	d.	d.	PROPN
inlawrev-27132	946	3	at	at	ADP
inlawrev-27132	946	4	588	588	NUM
inlawrev-27132	946	5	.	.	NOUN
inlawrev-27132	946	6	280	280	NUM
inlawrev-27132	946	7	.	.	PUNCT
inlawrev-27132	947	1	i	i	PRON
inlawrev-27132	947	2	d.	d.	PROPN
inlawrev-27132	947	3	at	at	ADP
inlawrev-27132	947	4	589	589	NUM
inlawrev-27132	947	5	.	.	PUNCT
inlawrev-27132	947	6	281	281	NUM
inlawrev-27132	947	7	.	.	PUNCT
inlawrev-27132	948	1	i	i	PRON
inlawrev-27132	948	2	d.	d.	PROPN
inlawrev-27132	948	3	282	282	NUM
inlawrev-27132	948	4	.	.	PUNCT
inlawrev-27132	949	1	i	i	PRON
inlawrev-27132	949	2	d.	d.	PROPN
inlawrev-27132	949	3	;	;	PUNCT
inlawrev-27132	949	4	see	see	VERB
inlawrev-27132	949	5	also	also	ADV
inlawrev-27132	949	6	ind	ind	PROPN
inlawrev-27132	949	7	.	.	PUNCT
inlawrev-27132	950	1	code	code	PROPN
inlawrev-27132	950	2	§	§	PROPN
inlawrev-27132	950	3	6	6	NUM
inlawrev-27132	950	4	-	-	SYM
inlawrev-27132	950	5	1.1	1.1	NUM
inlawrev-27132	950	6	-	-	PUNCT
inlawrev-27132	950	7	15	15	NUM
inlawrev-27132	950	8	-	-	SYM
inlawrev-27132	950	9	17.2	17.2	NUM
inlawrev-27132	950	10	(	(	PUNCT
inlawrev-27132	950	11	2016	2016	NUM
inlawrev-27132	950	12	)	)	PUNCT
inlawrev-27132	950	13	(	(	PUNCT
inlawrev-27132	950	14	providing	provide	VERB
inlawrev-27132	950	15	that	that	SCONJ
inlawrev-27132	950	16	,	,	PUNCT
inlawrev-27132	950	17	if	if	SCONJ
inlawrev-27132	950	18	an	an	DET
inlawrev-27132	950	19	assessment	assessment	NOUN
inlawrev-27132	950	20	of	of	ADP
inlawrev-27132	950	21	property	property	NOUN
inlawrev-27132	950	22	increases	increase	NOUN
inlawrev-27132	950	23	by	by	ADP
inlawrev-27132	950	24	more	more	ADJ
inlawrev-27132	950	25	than	than	ADP
inlawrev-27132	950	26	5	5	NUM
inlawrev-27132	950	27	%	%	NOUN
inlawrev-27132	950	28	from	from	ADP
inlawrev-27132	950	29	one	one	NUM
inlawrev-27132	950	30	year	year	NOUN
inlawrev-27132	950	31	to	to	ADP
inlawrev-27132	950	32	the	the	DET
inlawrev-27132	950	33	next	next	ADJ
inlawrev-27132	950	34	,	,	PUNCT
inlawrev-27132	950	35	the	the	DET
inlawrev-27132	950	36	assessor	assessor	NOUN
inlawrev-27132	950	37	bears	bear	VERB
inlawrev-27132	950	38	the	the	DET
inlawrev-27132	950	39	burden	burden	NOUN
inlawrev-27132	950	40	of	of	ADP
inlawrev-27132	950	41	proving	prove	VERB
inlawrev-27132	950	42	the	the	DET
inlawrev-27132	950	43	assessment	assessment	NOUN
inlawrev-27132	950	44	correct	correct	ADJ
inlawrev-27132	950	45	.	.	PUNCT
inlawrev-27132	950	46	)	)	PUNCT
inlawrev-27132	950	47	.	.	PUNCT
inlawrev-27132	951	1	283	283	NUM
inlawrev-27132	951	2	.	.	PUNCT
inlawrev-27132	952	1	dusablon	dusablon	NOUN
inlawrev-27132	952	2	,	,	PUNCT
inlawrev-27132	952	3	160	160	NUM
inlawrev-27132	952	4	n.e.3d	n.e.3d	NUM
inlawrev-27132	952	5	at	at	ADP
inlawrev-27132	952	6	589	589	NUM
inlawrev-27132	952	7	.	.	PUNCT
inlawrev-27132	952	8	284	284	NUM
inlawrev-27132	952	9	.	.	PUNCT
inlawrev-27132	953	1	i	i	PRON
inlawrev-27132	953	2	d.	d.	PROPN
inlawrev-27132	953	3	285	285	NUM
inlawrev-27132	953	4	.	.	PUNCT
inlawrev-27132	954	1	i	i	PRON
inlawrev-27132	954	2	d.	d.	PROPN
inlawrev-27132	954	3	286	286	NUM
inlawrev-27132	954	4	.	.	PUNCT
inlawrev-27132	955	1	i	i	PRON
inlawrev-27132	955	2	d.	d.	PROPN
inlawrev-27132	955	3	287	287	NUM
inlawrev-27132	955	4	.	.	PUNCT
inlawrev-27132	956	1	i	i	PRON
inlawrev-27132	956	2	d.	d.	PROPN
inlawrev-27132	956	3	at	at	ADP
inlawrev-27132	956	4	590	590	NUM
inlawrev-27132	956	5	.	.	PUNCT
inlawrev-27132	957	1	288	288	NUM
inlawrev-27132	957	2	.	.	PUNCT
inlawrev-27132	958	1	i	i	PRON
inlawrev-27132	958	2	d.	d.	PROPN
inlawrev-27132	958	3	289	289	NUM
inlawrev-27132	958	4	.	.	PUNCT
inlawrev-27132	959	1	i	i	PRON
inlawrev-27132	959	2	d.	d.	PROPN
inlawrev-27132	959	3	290	290	NUM
inlawrev-27132	959	4	.	.	PUNCT
inlawrev-27132	960	1	i	i	PRON
inlawrev-27132	960	2	d.	d.	PROPN
inlawrev-27132	960	3	2022	2022	NUM
inlawrev-27132	960	4	]	]	PUNCT
inlawrev-27132	960	5	tax	tax	NOUN
inlawrev-27132	960	6	law	law	NOUN
inlawrev-27132	960	7	–	–	PUNCT
inlawrev-27132	960	8	state	state	NOUN
inlawrev-27132	960	9	697	697	NUM
inlawrev-27132	960	10	proper	proper	ADJ
inlawrev-27132	960	11	valuation	valuation	NOUN
inlawrev-27132	960	12	of	of	ADP
inlawrev-27132	960	13	their	their	PRON
inlawrev-27132	960	14	property	property	NOUN
inlawrev-27132	960	15	—	—	PUNCT
inlawrev-27132	960	16	that	that	ADV
inlawrev-27132	960	17	is	is	ADV
inlawrev-27132	960	18	,	,	PUNCT
inlawrev-27132	960	19	a	a	DET
inlawrev-27132	960	20	valuation	valuation	NOUN
inlawrev-27132	960	21	different	different	ADJ
inlawrev-27132	960	22	from	from	ADP
inlawrev-27132	960	23	the	the	DET
inlawrev-27132	960	24	one	one	NOUN
inlawrev-27132	960	25	offered	offer	VERB
inlawrev-27132	960	26	by	by	ADP
inlawrev-27132	960	27	the	the	DET
inlawrev-27132	960	28	assessor.291	assessor.291	PROPN
inlawrev-27132	960	29	the	the	DET
inlawrev-27132	960	30	dusablons	dusablon	NOUN
inlawrev-27132	960	31	appealed	appeal	VERB
inlawrev-27132	960	32	to	to	ADP
inlawrev-27132	960	33	the	the	DET
inlawrev-27132	960	34	tax	tax	NOUN
inlawrev-27132	960	35	court.292	court.292	VERB
inlawrev-27132	960	36	the	the	DET
inlawrev-27132	960	37	tax	tax	NOUN
inlawrev-27132	960	38	court	court	NOUN
inlawrev-27132	960	39	stated	state	VERB
inlawrev-27132	960	40	the	the	DET
inlawrev-27132	960	41	issues	issue	NOUN
inlawrev-27132	960	42	before	before	ADP
inlawrev-27132	960	43	it	it	PRON
inlawrev-27132	960	44	“	"	PUNCT
inlawrev-27132	960	45	as	as	SCONJ
inlawrev-27132	960	46	whether	whether	SCONJ
inlawrev-27132	960	47	the	the	DET
inlawrev-27132	960	48	dusablons	dusablon	NOUN
inlawrev-27132	960	49	:	:	PUNCT
inlawrev-27132	960	50	(	(	PUNCT
inlawrev-27132	960	51	i	i	NOUN
inlawrev-27132	960	52	)	)	PUNCT
inlawrev-27132	960	53	successfully	successfully	ADV
inlawrev-27132	960	54	discredited	discredit	VERB
inlawrev-27132	960	55	borges	borge	NOUN
inlawrev-27132	960	56	and	and	CCONJ
inlawrev-27132	960	57	his	his	PRON
inlawrev-27132	960	58	appraisal	appraisal	NOUN
inlawrev-27132	960	59	report	report	NOUN
inlawrev-27132	960	60	”	"	PUNCT
inlawrev-27132	960	61	and	and	CCONJ
inlawrev-27132	960	62	(	(	PUNCT
inlawrev-27132	960	63	ii	ii	NOUN
inlawrev-27132	960	64	)	)	PUNCT
inlawrev-27132	960	65	offered	offer	VERB
inlawrev-27132	960	66	their	their	PRON
inlawrev-27132	960	67	own	own	ADJ
inlawrev-27132	960	68	evidence	evidence	NOUN
inlawrev-27132	960	69	successfully	successfully	ADV
inlawrev-27132	960	70	arguing	argue	VERB
inlawrev-27132	960	71	a	a	DET
inlawrev-27132	960	72	reduction	reduction	NOUN
inlawrev-27132	960	73	to	to	ADP
inlawrev-27132	960	74	their	their	PRON
inlawrev-27132	960	75	property	property	NOUN
inlawrev-27132	960	76	’s	’s	ADV
inlawrev-27132	960	77	assessment.293	assessment.293	NOUN
inlawrev-27132	960	78	with	with	ADP
inlawrev-27132	960	79	regard	regard	NOUN
inlawrev-27132	960	80	to	to	ADP
inlawrev-27132	960	81	the	the	DET
inlawrev-27132	960	82	first	first	ADJ
inlawrev-27132	960	83	issue	issue	NOUN
inlawrev-27132	960	84	,	,	PUNCT
inlawrev-27132	960	85	the	the	DET
inlawrev-27132	960	86	dusablons	dusablon	NOUN
inlawrev-27132	960	87	argued	argue	VERB
inlawrev-27132	960	88	that	that	SCONJ
inlawrev-27132	960	89	they	they	PRON
inlawrev-27132	960	90	demonstrated	demonstrate	VERB
inlawrev-27132	960	91	the	the	DET
inlawrev-27132	960	92	borges	borge	NOUN
inlawrev-27132	960	93	’s	’s	PART
inlawrev-27132	960	94	bias	bias	NOUN
inlawrev-27132	960	95	favoring	favor	VERB
inlawrev-27132	960	96	the	the	DET
inlawrev-27132	960	97	county	county	NOUN
inlawrev-27132	960	98	assessor	assessor	NOUN
inlawrev-27132	960	99	and	and	CCONJ
inlawrev-27132	960	100	his	his	PRON
inlawrev-27132	960	101	prejudice	prejudice	NOUN
inlawrev-27132	960	102	against	against	ADP
inlawrev-27132	960	103	them	they	PRON
inlawrev-27132	960	104	when	when	SCONJ
inlawrev-27132	960	105	they	they	PRON
inlawrev-27132	960	106	elicited	elicit	VERB
inlawrev-27132	960	107	testimony	testimony	NOUN
inlawrev-27132	960	108	that	that	SCONJ
inlawrev-27132	960	109	he	he	PRON
inlawrev-27132	960	110	had	have	AUX
inlawrev-27132	960	111	received	receive	VERB
inlawrev-27132	960	112	two	two	NUM
inlawrev-27132	960	113	assessment	assessment	NOUN
inlawrev-27132	960	114	reductions	reduction	NOUN
inlawrev-27132	960	115	from	from	ADP
inlawrev-27132	960	116	the	the	DET
inlawrev-27132	960	117	county	county	NOUN
inlawrev-27132	960	118	for	for	ADP
inlawrev-27132	960	119	his	his	PRON
inlawrev-27132	960	120	own	own	ADJ
inlawrev-27132	960	121	properties.2	properties.2	NOUN
inlawrev-27132	960	122	9	9	NUM
inlawrev-27132	960	123	4	4	NUM
inlawrev-27132	960	124	in	in	ADP
inlawrev-27132	960	125	other	other	ADJ
inlawrev-27132	960	126	words	word	NOUN
inlawrev-27132	960	127	,	,	PUNCT
inlawrev-27132	960	128	the	the	DET
inlawrev-27132	960	129	dusablons	dusablon	NOUN
inlawrev-27132	960	130	argued	argue	VERB
inlawrev-27132	960	131	that	that	SCONJ
inlawrev-27132	960	132	,	,	PUNCT
inlawrev-27132	960	133	because	because	SCONJ
inlawrev-27132	960	134	the	the	DET
inlawrev-27132	960	135	appraiser	appraiser	NOUN
inlawrev-27132	960	136	received	receive	VERB
inlawrev-27132	960	137	a	a	DET
inlawrev-27132	960	138	favorable	favorable	ADJ
inlawrev-27132	960	139	reduction	reduction	NOUN
inlawrev-27132	960	140	on	on	ADP
inlawrev-27132	960	141	his	his	PRON
inlawrev-27132	960	142	own	own	ADJ
inlawrev-27132	960	143	assessments	assessment	NOUN
inlawrev-27132	960	144	from	from	ADP
inlawrev-27132	960	145	the	the	DET
inlawrev-27132	960	146	county	county	NOUN
inlawrev-27132	960	147	assessor	assessor	NOUN
inlawrev-27132	960	148	,	,	PUNCT
inlawrev-27132	960	149	he	he	PRON
inlawrev-27132	960	150	was	be	AUX
inlawrev-27132	960	151	compelled	compel	VERB
inlawrev-27132	960	152	to	to	PART
inlawrev-27132	960	153	return	return	VERB
inlawrev-27132	960	154	the	the	DET
inlawrev-27132	960	155	favor	favor	NOUN
inlawrev-27132	960	156	,	,	PUNCT
inlawrev-27132	960	157	helping	help	VERB
inlawrev-27132	960	158	the	the	DET
inlawrev-27132	960	159	assessor	assessor	NOUN
inlawrev-27132	960	160	establish	establish	VERB
inlawrev-27132	960	161	a	a	DET
inlawrev-27132	960	162	higher	high	ADJ
inlawrev-27132	960	163	value	value	NOUN
inlawrev-27132	960	164	for	for	ADP
inlawrev-27132	960	165	the	the	DET
inlawrev-27132	960	166	dusablons	dusablon	NOUN
inlawrev-27132	960	167	’	'	PUNCT
inlawrev-27132	960	168	property.295	property.295	PROPN
inlawrev-27132	960	169	noting	note	VERB
inlawrev-27132	960	170	that	that	SCONJ
inlawrev-27132	960	171	the	the	DET
inlawrev-27132	960	172	dusablons	dusablon	NOUN
inlawrev-27132	960	173	did	do	AUX
inlawrev-27132	960	174	not	not	PART
inlawrev-27132	960	175	object	object	VERB
inlawrev-27132	960	176	to	to	ADP
inlawrev-27132	960	177	borges	borge	NOUN
inlawrev-27132	960	178	’s	’s	PART
inlawrev-27132	960	179	credibility	credibility	NOUN
inlawrev-27132	960	180	before	before	ADP
inlawrev-27132	960	181	the	the	DET
inlawrev-27132	960	182	ibtr	ibtr	NOUN
inlawrev-27132	960	183	,	,	PUNCT
inlawrev-27132	960	184	the	the	DET
inlawrev-27132	960	185	tax	tax	NOUN
inlawrev-27132	960	186	court	court	NOUN
inlawrev-27132	960	187	said	say	VERB
inlawrev-27132	960	188	that	that	SCONJ
inlawrev-27132	960	189	,	,	PUNCT
inlawrev-27132	960	190	because	because	SCONJ
inlawrev-27132	960	191	they	they	PRON
inlawrev-27132	960	192	failed	fail	VERB
inlawrev-27132	960	193	to	to	PART
inlawrev-27132	960	194	explain	explain	VERB
inlawrev-27132	960	195	how	how	SCONJ
inlawrev-27132	960	196	his	his	PRON
inlawrev-27132	960	197	two	two	NUM
inlawrev-27132	960	198	successful	successful	ADJ
inlawrev-27132	960	199	property	property	NOUN
inlawrev-27132	960	200	tax	tax	NOUN
inlawrev-27132	960	201	appeals	appeal	NOUN
inlawrev-27132	960	202	negatively	negatively	ADV
inlawrev-27132	960	203	affected	affect	VERB
inlawrev-27132	960	204	his	his	PRON
inlawrev-27132	960	205	credibility	credibility	NOUN
inlawrev-27132	960	206	as	as	ADP
inlawrev-27132	960	207	a	a	DET
inlawrev-27132	960	208	witness	witness	NOUN
inlawrev-27132	960	209	,	,	PUNCT
inlawrev-27132	960	210	the	the	DET
inlawrev-27132	960	211	dusablons	dusablon	NOUN
inlawrev-27132	960	212	’	'	PUNCT
inlawrev-27132	960	213	assertion	assertion	NOUN
inlawrev-27132	960	214	of	of	ADP
inlawrev-27132	960	215	bias	bias	NOUN
inlawrev-27132	960	216	amounted	amount	VERB
inlawrev-27132	960	217	to	to	ADP
inlawrev-27132	960	218	nothing	nothing	PRON
inlawrev-27132	960	219	more	more	ADJ
inlawrev-27132	960	220	than	than	ADP
inlawrev-27132	960	221	an	an	DET
inlawrev-27132	960	222	unsubstantiated	unsubstantiated	ADJ
inlawrev-27132	960	223	and	and	CCONJ
inlawrev-27132	960	224	unproven	unproven	ADJ
inlawrev-27132	960	225	allegation.296	allegation.296	NOUN
inlawrev-27132	960	226	also	also	ADV
inlawrev-27132	960	227	,	,	PUNCT
inlawrev-27132	960	228	the	the	DET
inlawrev-27132	960	229	dusablons	dusablon	NOUN
inlawrev-27132	960	230	failed	fail	VERB
inlawrev-27132	960	231	to	to	PART
inlawrev-27132	960	232	explain	explain	VERB
inlawrev-27132	960	233	how	how	SCONJ
inlawrev-27132	960	234	the	the	DET
inlawrev-27132	960	235	“	"	PUNCT
inlawrev-27132	960	236	[	[	X
inlawrev-27132	960	237	ibtr	ibtr	X
inlawrev-27132	960	238	]	]	PUNCT
inlawrev-27132	960	239	contravened	contravene	VERB
inlawrev-27132	960	240	any	any	DET
inlawrev-27132	960	241	law	law	NOUN
inlawrev-27132	960	242	when	when	SCONJ
inlawrev-27132	960	243	it	it	PRON
inlawrev-27132	960	244	determined	determine	VERB
inlawrev-27132	960	245	that	that	SCONJ
inlawrev-27132	960	246	the	the	DET
inlawrev-27132	960	247	borges	borge	NOUN
inlawrev-27132	960	248	was	be	AUX
inlawrev-27132	960	249	a	a	DET
inlawrev-27132	960	250	credible	credible	ADJ
inlawrev-27132	960	251	witness	witness	NOUN
inlawrev-27132	960	252	.	.	PUNCT
inlawrev-27132	961	1	”297	”297	PROPN
inlawrev-27132	962	1	as	as	ADP
inlawrev-27132	962	2	part	part	NOUN
inlawrev-27132	962	3	of	of	ADP
inlawrev-27132	962	4	the	the	DET
inlawrev-27132	962	5	first	first	ADJ
inlawrev-27132	962	6	issue	issue	NOUN
inlawrev-27132	962	7	,	,	PUNCT
inlawrev-27132	962	8	the	the	DET
inlawrev-27132	962	9	dusablons	dusablon	NOUN
inlawrev-27132	962	10	also	also	ADV
inlawrev-27132	962	11	asserted	assert	VERB
inlawrev-27132	962	12	that	that	SCONJ
inlawrev-27132	962	13	they	they	PRON
inlawrev-27132	962	14	discredited	discredit	VERB
inlawrev-27132	962	15	the	the	DET
inlawrev-27132	962	16	appraisers	appraiser	NOUN
inlawrev-27132	962	17	’	’	PART
inlawrev-27132	962	18	report	report	NOUN
inlawrev-27132	962	19	by	by	ADP
inlawrev-27132	962	20	identifying	identify	VERB
inlawrev-27132	962	21	numerous	numerous	ADJ
inlawrev-27132	962	22	mistakes	mistake	NOUN
inlawrev-27132	962	23	he	he	PRON
inlawrev-27132	962	24	made	make	VERB
inlawrev-27132	962	25	identifying	identify	VERB
inlawrev-27132	962	26	and	and	CCONJ
inlawrev-27132	962	27	describing	describe	VERB
inlawrev-27132	962	28	various	various	ADJ
inlawrev-27132	962	29	features	feature	NOUN
inlawrev-27132	962	30	of	of	ADP
inlawrev-27132	962	31	the	the	DET
inlawrev-27132	962	32	comparable	comparable	ADJ
inlawrev-27132	962	33	properties	property	NOUN
inlawrev-27132	962	34	and	and	CCONJ
inlawrev-27132	962	35	the	the	DET
inlawrev-27132	962	36	dusablons	dusablon	NOUN
inlawrev-27132	962	37	’	'	PUNCT
inlawrev-27132	962	38	property.298	property.298	NOUN
inlawrev-27132	962	39	the	the	DET
inlawrev-27132	962	40	tax	tax	NOUN
inlawrev-27132	962	41	court	court	NOUN
inlawrev-27132	962	42	rejected	reject	VERB
inlawrev-27132	962	43	this	this	DET
inlawrev-27132	962	44	argument	argument	NOUN
inlawrev-27132	962	45	,	,	PUNCT
inlawrev-27132	962	46	stating	state	VERB
inlawrev-27132	962	47	that	that	SCONJ
inlawrev-27132	962	48	the	the	DET
inlawrev-27132	962	49	dusablons	dusablon	NOUN
inlawrev-27132	962	50	’	'	PUNCT
inlawrev-27132	962	51	examination	examination	NOUN
inlawrev-27132	962	52	of	of	ADP
inlawrev-27132	962	53	the	the	DET
inlawrev-27132	962	54	appraiser	appraiser	NOUN
inlawrev-27132	962	55	before	before	SCONJ
inlawrev-27132	962	56	the	the	DET
inlawrev-27132	962	57	ibtr	ibtr	NOUN
inlawrev-27132	962	58	demonstrated	demonstrate	VERB
inlawrev-27132	962	59	that	that	SCONJ
inlawrev-27132	962	60	they	they	PRON
inlawrev-27132	962	61	either	either	CCONJ
inlawrev-27132	962	62	did	do	AUX
inlawrev-27132	962	63	not	not	PART
inlawrev-27132	962	64	understand	understand	VERB
inlawrev-27132	962	65	his	his	PRON
inlawrev-27132	962	66	appraisal	appraisal	NOUN
inlawrev-27132	962	67	descriptions	description	NOUN
inlawrev-27132	962	68	or	or	CCONJ
inlawrev-27132	962	69	merely	merely	ADV
inlawrev-27132	962	70	disagreed	disagree	VERB
inlawrev-27132	962	71	with	with	ADP
inlawrev-27132	962	72	them.299	them.299	NOUN
inlawrev-27132	962	73	also	also	ADV
inlawrev-27132	962	74	,	,	PUNCT
inlawrev-27132	962	75	the	the	DET
inlawrev-27132	962	76	tax	tax	NOUN
inlawrev-27132	962	77	court	court	NOUN
inlawrev-27132	962	78	said	say	VERB
inlawrev-27132	962	79	that	that	SCONJ
inlawrev-27132	962	80	the	the	DET
inlawrev-27132	962	81	appraiser	appraiser	NOUN
inlawrev-27132	962	82	testified	testify	VERB
inlawrev-27132	962	83	that	that	SCONJ
inlawrev-27132	962	84	most	most	ADJ
inlawrev-27132	962	85	of	of	ADP
inlawrev-27132	962	86	the	the	DET
inlawrev-27132	962	87	individual	individual	ADJ
inlawrev-27132	962	88	physical	physical	PROPN
inlawrev-27132	962	89	features	feature	VERB
inlawrev-27132	962	90	the	the	DET
inlawrev-27132	962	91	dusablons	dusablon	NOUN
inlawrev-27132	962	92	’	'	PUNCT
inlawrev-27132	962	93	claimed	claim	VERB
inlawrev-27132	962	94	he	he	PRON
inlawrev-27132	962	95	misdescribed	misdescribe	VERB
inlawrev-27132	962	96	had	have	VERB
inlawrev-27132	962	97	little	little	ADJ
inlawrev-27132	962	98	to	to	PART
inlawrev-27132	962	99	no	no	DET
inlawrev-27132	962	100	effect	effect	NOUN
inlawrev-27132	962	101	on	on	ADP
inlawrev-27132	962	102	his	his	PRON
inlawrev-27132	962	103	valuation	valuation	NOUN
inlawrev-27132	962	104	of	of	ADP
inlawrev-27132	962	105	their	their	PRON
inlawrev-27132	962	106	property.300	property.300	NOUN
inlawrev-27132	962	107	finally	finally	ADV
inlawrev-27132	962	108	,	,	PUNCT
inlawrev-27132	962	109	the	the	DET
inlawrev-27132	962	110	dusablons	dusablon	NOUN
inlawrev-27132	962	111	asserted	assert	VERB
inlawrev-27132	962	112	that	that	SCONJ
inlawrev-27132	962	113	they	they	PRON
inlawrev-27132	962	114	discredited	discredit	VERB
inlawrev-27132	962	115	the	the	DET
inlawrev-27132	962	116	appraisal	appraisal	NOUN
inlawrev-27132	962	117	report	report	NOUN
inlawrev-27132	962	118	by	by	ADP
inlawrev-27132	962	119	demonstrating	demonstrate	VERB
inlawrev-27132	962	120	that	that	SCONJ
inlawrev-27132	962	121	the	the	DET
inlawrev-27132	962	122	properties	property	NOUN
inlawrev-27132	962	123	used	use	VERB
inlawrev-27132	962	124	in	in	ADP
inlawrev-27132	962	125	the	the	DET
inlawrev-27132	962	126	sales	sale	NOUN
inlawrev-27132	962	127	comparison	comparison	NOUN
inlawrev-27132	962	128	approach	approach	NOUN
inlawrev-27132	962	129	were	be	AUX
inlawrev-27132	962	130	not	not	PART
inlawrev-27132	962	131	truly	truly	ADV
inlawrev-27132	962	132	comparable	comparable	ADJ
inlawrev-27132	962	133	to	to	ADP
inlawrev-27132	962	134	their	their	PRON
inlawrev-27132	962	135	own	own	ADJ
inlawrev-27132	962	136	property.301	property.301	NOUN
inlawrev-27132	962	137	in	in	ADP
inlawrev-27132	962	138	rejecting	reject	VERB
inlawrev-27132	962	139	this	this	DET
inlawrev-27132	962	140	argument	argument	NOUN
inlawrev-27132	962	141	,	,	PUNCT
inlawrev-27132	962	142	the	the	DET
inlawrev-27132	962	143	tax	tax	NOUN
inlawrev-27132	962	144	court	court	NOUN
inlawrev-27132	962	145	noted	note	VERB
inlawrev-27132	962	146	that	that	SCONJ
inlawrev-27132	962	147	the	the	DET
inlawrev-27132	962	148	dusablons	dusablon	NOUN
inlawrev-27132	962	149	failed	fail	VERB
inlawrev-27132	962	150	to	to	PART
inlawrev-27132	962	151	assert	assert	VERB
inlawrev-27132	962	152	this	this	DET
inlawrev-27132	962	153	argument	argument	NOUN
inlawrev-27132	962	154	before	before	SCONJ
inlawrev-27132	962	155	the	the	DET
inlawrev-27132	962	156	ibtr.302	ibtr.302	NOUN
inlawrev-27132	962	157	the	the	DET
inlawrev-27132	962	158	court	court	NOUN
inlawrev-27132	962	159	could	could	AUX
inlawrev-27132	962	160	not	not	PART
inlawrev-27132	962	161	hold	hold	VERB
inlawrev-27132	962	162	that	that	SCONJ
inlawrev-27132	962	163	the	the	DET
inlawrev-27132	962	164	ibtr	ibtr	NOUN
inlawrev-27132	962	165	failed	fail	VERB
inlawrev-27132	962	166	to	to	PART
inlawrev-27132	962	167	properly	properly	ADV
inlawrev-27132	962	168	decide	decide	VERB
inlawrev-27132	962	169	an	an	DET
inlawrev-27132	962	170	issue	issue	NOUN
inlawrev-27132	962	171	that	that	SCONJ
inlawrev-27132	962	172	291	291	NUM
inlawrev-27132	962	173	.	.	PUNCT
inlawrev-27132	963	1	i	i	PRON
inlawrev-27132	963	2	d.	d.	PROPN
inlawrev-27132	963	3	292	292	NUM
inlawrev-27132	963	4	.	.	PUNCT
inlawrev-27132	964	1	i	i	PRON
inlawrev-27132	964	2	d.	d.	PROPN
inlawrev-27132	964	3	293	293	NUM
inlawrev-27132	964	4	.	.	PUNCT
inlawrev-27132	965	1	i	i	PRON
inlawrev-27132	965	2	d.	d.	PROPN
inlawrev-27132	965	3	294	294	NUM
inlawrev-27132	965	4	.	.	PUNCT
inlawrev-27132	966	1	i	i	PRON
inlawrev-27132	966	2	d.	d.	PROPN
inlawrev-27132	966	3	at	at	ADP
inlawrev-27132	966	4	590	590	NUM
inlawrev-27132	966	5	-	-	SYM
inlawrev-27132	966	6	92	92	NUM
inlawrev-27132	966	7	.	.	NOUN
inlawrev-27132	966	8	295	295	NUM
inlawrev-27132	966	9	.	.	PUNCT
inlawrev-27132	967	1	i	i	PRON
inlawrev-27132	967	2	d.	d.	PROPN
inlawrev-27132	967	3	at	at	ADP
inlawrev-27132	967	4	591	591	NUM
inlawrev-27132	967	5	.	.	PUNCT
inlawrev-27132	968	1	296	296	NUM
inlawrev-27132	968	2	.	.	PUNCT
inlawrev-27132	969	1	i	i	PRON
inlawrev-27132	969	2	d.	d.	PROPN
inlawrev-27132	969	3	297	297	NUM
inlawrev-27132	969	4	.	.	PUNCT
inlawrev-27132	970	1	i	i	PRON
inlawrev-27132	970	2	d.	d.	PROPN
inlawrev-27132	970	3	at	at	ADP
inlawrev-27132	970	4	592	592	NUM
inlawrev-27132	970	5	.	.	PUNCT
inlawrev-27132	971	1	298	298	NUM
inlawrev-27132	971	2	.	.	PUNCT
inlawrev-27132	972	1	i	i	PRON
inlawrev-27132	972	2	d.	d.	PROPN
inlawrev-27132	972	3	299	299	NUM
inlawrev-27132	972	4	.	.	PUNCT
inlawrev-27132	973	1	i	i	PRON
inlawrev-27132	973	2	d.	d.	PROPN
inlawrev-27132	973	3	at	at	ADP
inlawrev-27132	973	4	592	592	NUM
inlawrev-27132	973	5	-	-	SYM
inlawrev-27132	973	6	93	93	NUM
inlawrev-27132	973	7	.	.	PUNCT
inlawrev-27132	974	1	300	300	NUM
inlawrev-27132	974	2	.	.	PUNCT
inlawrev-27132	975	1	i	i	PRON
inlawrev-27132	975	2	d.	d.	PROPN
inlawrev-27132	975	3	at	at	ADP
inlawrev-27132	975	4	593	593	NUM
inlawrev-27132	975	5	.	.	PUNCT
inlawrev-27132	976	1	301	301	NUM
inlawrev-27132	976	2	.	.	PUNCT
inlawrev-27132	977	1	i	i	PRON
inlawrev-27132	977	2	d.	d.	PROPN
inlawrev-27132	977	3	302	302	NUM
inlawrev-27132	977	4	.	.	PUNCT
inlawrev-27132	978	1	i	i	PRON
inlawrev-27132	978	2	d.	d.	PROPN
inlawrev-27132	978	3	at	at	ADP
inlawrev-27132	978	4	594	594	NUM
inlawrev-27132	978	5	.	.	PUNCT
inlawrev-27132	979	1	698	698	NUM
inlawrev-27132	979	2	indiana	indiana	PROPN
inlawrev-27132	979	3	law	law	PROPN
inlawrev-27132	979	4	review	review	NOUN
inlawrev-27132	979	5	[	[	X
inlawrev-27132	979	6	vol	vol	NOUN
inlawrev-27132	979	7	.	.	PUNCT
inlawrev-27132	979	8	55:669	55:669	NUM
inlawrev-27132	979	9	was	be	AUX
inlawrev-27132	979	10	never	never	ADV
inlawrev-27132	979	11	presented	present	VERB
inlawrev-27132	979	12	to	to	ADP
inlawrev-27132	979	13	it.303	it.303	VERB
inlawrev-27132	979	14	the	the	DET
inlawrev-27132	979	15	tax	tax	NOUN
inlawrev-27132	979	16	court	court	NOUN
inlawrev-27132	979	17	then	then	ADV
inlawrev-27132	979	18	turned	turn	VERB
inlawrev-27132	979	19	to	to	ADP
inlawrev-27132	979	20	the	the	DET
inlawrev-27132	979	21	second	second	ADJ
inlawrev-27132	979	22	issue	issue	NOUN
inlawrev-27132	979	23	—	—	PUNCT
inlawrev-27132	979	24	whether	whether	SCONJ
inlawrev-27132	979	25	the	the	DET
inlawrev-27132	979	26	dusablons	dusablon	NOUN
inlawrev-27132	979	27	offered	offer	VERB
inlawrev-27132	979	28	their	their	PRON
inlawrev-27132	979	29	own	own	ADJ
inlawrev-27132	979	30	evidence	evidence	NOUN
inlawrev-27132	979	31	successfully	successfully	ADV
inlawrev-27132	979	32	arguing	argue	VERB
inlawrev-27132	979	33	for	for	ADP
inlawrev-27132	979	34	a	a	DET
inlawrev-27132	979	35	reduction	reduction	NOUN
inlawrev-27132	979	36	in	in	ADP
inlawrev-27132	979	37	their	their	PRON
inlawrev-27132	979	38	property	property	NOUN
inlawrev-27132	979	39	’s	’s	PART
inlawrev-27132	979	40	assessment	assessment	NOUN
inlawrev-27132	979	41	.	.	PUNCT
inlawrev-27132	980	1	the	the	DET
inlawrev-27132	980	2	dusablons	dusablon	NOUN
inlawrev-27132	980	3	argued	argue	VERB
inlawrev-27132	980	4	that	that	SCONJ
inlawrev-27132	980	5	,	,	PUNCT
inlawrev-27132	980	6	because	because	SCONJ
inlawrev-27132	980	7	no	no	DET
inlawrev-27132	980	8	improvements	improvement	NOUN
inlawrev-27132	980	9	were	be	AUX
inlawrev-27132	980	10	made	make	VERB
inlawrev-27132	980	11	to	to	ADP
inlawrev-27132	980	12	the	the	DET
inlawrev-27132	980	13	property	property	NOUN
inlawrev-27132	980	14	between	between	ADP
inlawrev-27132	980	15	2017	2017	NUM
inlawrev-27132	980	16	and	and	CCONJ
inlawrev-27132	980	17	2018	2018	NUM
inlawrev-27132	980	18	,	,	PUNCT
inlawrev-27132	980	19	there	there	PRON
inlawrev-27132	980	20	was	be	VERB
inlawrev-27132	980	21	no	no	DET
inlawrev-27132	980	22	basis	basis	NOUN
inlawrev-27132	980	23	for	for	ADP
inlawrev-27132	980	24	a	a	DET
inlawrev-27132	980	25	change	change	NOUN
inlawrev-27132	980	26	in	in	ADP
inlawrev-27132	980	27	the	the	DET
inlawrev-27132	980	28	assessment.3	assessment.3	PROPN
inlawrev-27132	980	29	0	0	NUM
inlawrev-27132	980	30	4	4	NUM
inlawrev-27132	980	31	the	the	DET
inlawrev-27132	980	32	tax	tax	NOUN
inlawrev-27132	980	33	court	court	NOUN
inlawrev-27132	980	34	noted	note	VERB
inlawrev-27132	980	35	that	that	SCONJ
inlawrev-27132	980	36	the	the	DET
inlawrev-27132	980	37	dusablons	dusablon	NOUN
inlawrev-27132	980	38	misunderstood	misunderstood	VERB
inlawrev-27132	980	39	how	how	SCONJ
inlawrev-27132	980	40	a	a	DET
inlawrev-27132	980	41	property	property	NOUN
inlawrev-27132	980	42	’s	’s	PART
inlawrev-27132	980	43	value	value	NOUN
inlawrev-27132	980	44	changes	change	NOUN
inlawrev-27132	980	45	,	,	PUNCT
inlawrev-27132	980	46	and	and	CCONJ
inlawrev-27132	980	47	that	that	SCONJ
inlawrev-27132	980	48	extrinsic	extrinsic	ADJ
inlawrev-27132	980	49	factors	factor	NOUN
inlawrev-27132	980	50	—	—	PUNCT
inlawrev-27132	980	51	such	such	ADJ
inlawrev-27132	980	52	as	as	ADP
inlawrev-27132	980	53	fluctuations	fluctuation	NOUN
inlawrev-27132	980	54	in	in	ADP
inlawrev-27132	980	55	the	the	DET
inlawrev-27132	980	56	sales	sale	NOUN
inlawrev-27132	980	57	market	market	NOUN
inlawrev-27132	980	58	and	and	CCONJ
inlawrev-27132	980	59	adjustments	adjustment	NOUN
inlawrev-27132	980	60	to	to	ADP
inlawrev-27132	980	61	a	a	DET
inlawrev-27132	980	62	mistaken	mistaken	ADJ
inlawrev-27132	980	63	undervaluation	undervaluation	NOUN
inlawrev-27132	980	64	—	—	PUNCT
inlawrev-27132	980	65	can	can	AUX
inlawrev-27132	980	66	change	change	VERB
inlawrev-27132	980	67	a	a	DET
inlawrev-27132	980	68	property	property	NOUN
inlawrev-27132	980	69	’s	’s	PART
inlawrev-27132	980	70	value	value	NOUN
inlawrev-27132	980	71	,	,	PUNCT
inlawrev-27132	980	72	as	as	SCONJ
inlawrev-27132	980	73	can	can	AUX
inlawrev-27132	980	74	intrinsic	intrinsic	ADJ
inlawrev-27132	980	75	factors	factor	NOUN
inlawrev-27132	980	76	like	like	ADP
inlawrev-27132	980	77	physical	physical	ADJ
inlawrev-27132	980	78	changes	change	NOUN
inlawrev-27132	980	79	to	to	ADP
inlawrev-27132	980	80	the	the	DET
inlawrev-27132	980	81	property.305	property.305	NOUN
inlawrev-27132	980	82	the	the	DET
inlawrev-27132	980	83	tax	tax	NOUN
inlawrev-27132	980	84	court	court	NOUN
inlawrev-27132	980	85	went	go	VERB
inlawrev-27132	980	86	on	on	ADP
inlawrev-27132	980	87	to	to	PART
inlawrev-27132	980	88	say	say	VERB
inlawrev-27132	980	89	that	that	SCONJ
inlawrev-27132	980	90	,	,	PUNCT
inlawrev-27132	980	91	once	once	SCONJ
inlawrev-27132	980	92	the	the	DET
inlawrev-27132	980	93	assessor	assessor	NOUN
inlawrev-27132	980	94	satisfied	satisfy	VERB
inlawrev-27132	980	95	her	her	PRON
inlawrev-27132	980	96	burden	burden	NOUN
inlawrev-27132	980	97	by	by	ADP
inlawrev-27132	980	98	presenting	present	VERB
inlawrev-27132	980	99	evidence	evidence	NOUN
inlawrev-27132	980	100	that	that	PRON
inlawrev-27132	980	101	supported	support	VERB
inlawrev-27132	980	102	her	her	PRON
inlawrev-27132	980	103	increase	increase	NOUN
inlawrev-27132	980	104	of	of	ADP
inlawrev-27132	980	105	the	the	DET
inlawrev-27132	980	106	dusablons	dusablon	NOUN
inlawrev-27132	980	107	’	'	PUNCT
inlawrev-27132	980	108	property	property	NOUN
inlawrev-27132	980	109	’s	’s	PART
inlawrev-27132	980	110	value	value	NOUN
inlawrev-27132	980	111	and	and	CCONJ
inlawrev-27132	980	112	,	,	PUNCT
inlawrev-27132	980	113	accordingly	accordingly	ADV
inlawrev-27132	980	114	,	,	PUNCT
inlawrev-27132	980	115	the	the	DET
inlawrev-27132	980	116	property	property	NOUN
inlawrev-27132	980	117	’s	’s	PART
inlawrev-27132	980	118	assessment	assessment	NOUN
inlawrev-27132	980	119	,	,	PUNCT
inlawrev-27132	980	120	the	the	DET
inlawrev-27132	980	121	dusablons	dusablon	NOUN
inlawrev-27132	980	122	’	'	PUNCT
inlawrev-27132	980	123	rebuttal	rebuttal	NOUN
inlawrev-27132	980	124	needed	need	VERB
inlawrev-27132	980	125	to	to	PART
inlawrev-27132	980	126	consist	consist	VERB
inlawrev-27132	980	127	of	of	ADP
inlawrev-27132	980	128	more	more	ADJ
inlawrev-27132	980	129	than	than	ADP
inlawrev-27132	980	130	merely	merely	ADV
inlawrev-27132	980	131	asserting	assert	VERB
inlawrev-27132	980	132	that	that	SCONJ
inlawrev-27132	980	133	the	the	DET
inlawrev-27132	980	134	assessor	assessor	NOUN
inlawrev-27132	980	135	used	use	VERB
inlawrev-27132	980	136	an	an	DET
inlawrev-27132	980	137	erroneous	erroneous	ADJ
inlawrev-27132	980	138	methodology.306	methodology.306	NOUN
inlawrev-27132	980	139	they	they	PRON
inlawrev-27132	980	140	needed	need	VERB
inlawrev-27132	980	141	to	to	PART
inlawrev-27132	980	142	present	present	VERB
inlawrev-27132	980	143	objectively	objectively	ADV
inlawrev-27132	980	144	verifiable	verifiable	ADJ
inlawrev-27132	980	145	evidence	evidence	NOUN
inlawrev-27132	980	146	establishing	establish	VERB
inlawrev-27132	980	147	their	their	PRON
inlawrev-27132	980	148	property	property	NOUN
inlawrev-27132	980	149	’s	’s	PART
inlawrev-27132	980	150	lesser	less	ADJ
inlawrev-27132	980	151	value	value	NOUN
inlawrev-27132	980	152	and	and	CCONJ
inlawrev-27132	980	153	the	the	DET
inlawrev-27132	980	154	need	need	NOUN
inlawrev-27132	980	155	for	for	ADP
inlawrev-27132	980	156	a	a	DET
inlawrev-27132	980	157	lower	low	ADJ
inlawrev-27132	980	158	tax	tax	NOUN
inlawrev-27132	980	159	assessment.307	assessment.307	NOUN
inlawrev-27132	980	160	the	the	DET
inlawrev-27132	980	161	tax	tax	NOUN
inlawrev-27132	980	162	court	court	NOUN
inlawrev-27132	980	163	held	hold	VERB
inlawrev-27132	980	164	that	that	SCONJ
inlawrev-27132	980	165	the	the	DET
inlawrev-27132	980	166	dusablons	dusablon	NOUN
inlawrev-27132	980	167	failed	fail	VERB
inlawrev-27132	980	168	to	to	PART
inlawrev-27132	980	169	do	do	VERB
inlawrev-27132	980	170	this.308	this.308	NOUN
inlawrev-27132	980	171	also	also	ADV
inlawrev-27132	980	172	with	with	ADP
inlawrev-27132	980	173	regard	regard	NOUN
inlawrev-27132	980	174	to	to	ADP
inlawrev-27132	980	175	the	the	DET
inlawrev-27132	980	176	second	second	ADJ
inlawrev-27132	980	177	issue	issue	NOUN
inlawrev-27132	980	178	,	,	PUNCT
inlawrev-27132	980	179	the	the	DET
inlawrev-27132	980	180	dusablons	dusablon	NOUN
inlawrev-27132	980	181	submitted	submit	VERB
inlawrev-27132	980	182	as	as	ADP
inlawrev-27132	980	183	evidence	evidence	NOUN
inlawrev-27132	980	184	before	before	ADP
inlawrev-27132	980	185	the	the	DET
inlawrev-27132	980	186	ibtr	ibtr	ADJ
inlawrev-27132	980	187	the	the	DET
inlawrev-27132	980	188	property	property	NOUN
inlawrev-27132	980	189	record	record	NOUN
inlawrev-27132	980	190	cards	card	NOUN
inlawrev-27132	980	191	for	for	ADP
inlawrev-27132	980	192	seven	seven	NUM
inlawrev-27132	980	193	properties	property	NOUN
inlawrev-27132	980	194	—	—	PUNCT
inlawrev-27132	980	195	that	that	PRON
inlawrev-27132	980	196	is	be	AUX
inlawrev-27132	980	197	their	their	PRON
inlawrev-27132	980	198	property	property	NOUN
inlawrev-27132	980	199	’s	’s	ADV
inlawrev-27132	980	200	,	,	PUNCT
inlawrev-27132	980	201	the	the	DET
inlawrev-27132	980	202	three	three	NUM
inlawrev-27132	980	203	used	use	VERB
inlawrev-27132	980	204	in	in	ADP
inlawrev-27132	980	205	the	the	DET
inlawrev-27132	980	206	assessor	assessor	NOUN
inlawrev-27132	980	207	’s	’s	PART
inlawrev-27132	980	208	appraisal	appraisal	NOUN
inlawrev-27132	980	209	,	,	PUNCT
inlawrev-27132	980	210	and	and	CCONJ
inlawrev-27132	980	211	three	three	NUM
inlawrev-27132	980	212	others.309	others.309	NOUN
inlawrev-27132	980	213	they	they	PRON
inlawrev-27132	980	214	argued	argue	VERB
inlawrev-27132	980	215	that	that	SCONJ
inlawrev-27132	980	216	:	:	PUNCT
inlawrev-27132	980	217	(	(	PUNCT
inlawrev-27132	980	218	i	i	NOUN
inlawrev-27132	980	219	)	)	PUNCT
inlawrev-27132	980	220	the	the	DET
inlawrev-27132	980	221	three	three	NUM
inlawrev-27132	980	222	properties	property	NOUN
inlawrev-27132	980	223	used	use	VERB
inlawrev-27132	980	224	in	in	ADP
inlawrev-27132	980	225	the	the	DET
inlawrev-27132	980	226	appraisal	appraisal	NOUN
inlawrev-27132	980	227	report	report	NOUN
inlawrev-27132	980	228	were	be	AUX
inlawrev-27132	980	229	more	more	ADV
inlawrev-27132	980	230	valuable	valuable	ADJ
inlawrev-27132	980	231	than	than	ADP
inlawrev-27132	980	232	theirs	theirs	PRON
inlawrev-27132	980	233	but	but	CCONJ
inlawrev-27132	980	234	assessed	assess	VERB
inlawrev-27132	980	235	for	for	ADP
inlawrev-27132	980	236	less	less	ADJ
inlawrev-27132	980	237	,	,	PUNCT
inlawrev-27132	980	238	and	and	CCONJ
inlawrev-27132	980	239	(	(	PUNCT
inlawrev-27132	980	240	ii	ii	NOUN
inlawrev-27132	980	241	)	)	PUNCT
inlawrev-27132	980	242	four	four	NUM
inlawrev-27132	980	243	of	of	ADP
inlawrev-27132	980	244	the	the	DET
inlawrev-27132	980	245	properties	property	NOUN
inlawrev-27132	980	246	were	be	AUX
inlawrev-27132	980	247	assessed	assess	VERB
inlawrev-27132	980	248	for	for	ADP
inlawrev-27132	980	249	less	less	ADJ
inlawrev-27132	980	250	than	than	ADP
inlawrev-27132	980	251	their	their	PRON
inlawrev-27132	980	252	recently	recently	ADV
inlawrev-27132	980	253	recorded	record	VERB
inlawrev-27132	980	254	sales	sale	NOUN
inlawrev-27132	980	255	prices.310	prices.310	NOUN
inlawrev-27132	980	256	the	the	DET
inlawrev-27132	980	257	tax	tax	NOUN
inlawrev-27132	980	258	court	court	NOUN
inlawrev-27132	980	259	first	first	ADV
inlawrev-27132	980	260	noted	note	VERB
inlawrev-27132	980	261	that	that	SCONJ
inlawrev-27132	980	262	the	the	DET
inlawrev-27132	980	263	appraisal	appraisal	NOUN
inlawrev-27132	980	264	report	report	NOUN
inlawrev-27132	980	265	could	could	AUX
inlawrev-27132	980	266	not	not	PART
inlawrev-27132	980	267	have	have	AUX
inlawrev-27132	980	268	relied	rely	VERB
inlawrev-27132	980	269	on	on	ADP
inlawrev-27132	980	270	two	two	NUM
inlawrev-27132	980	271	of	of	ADP
inlawrev-27132	980	272	the	the	DET
inlawrev-27132	980	273	three	three	NUM
inlawrev-27132	980	274	properties	property	NOUN
inlawrev-27132	980	275	cited	cite	VERB
inlawrev-27132	980	276	by	by	ADP
inlawrev-27132	980	277	the	the	DET
inlawrev-27132	980	278	dusablons	dusablon	NOUN
inlawrev-27132	980	279	because	because	SCONJ
inlawrev-27132	980	280	the	the	DET
inlawrev-27132	980	281	properties	property	NOUN
inlawrev-27132	980	282	had	have	AUX
inlawrev-27132	980	283	not	not	PART
inlawrev-27132	980	284	been	be	AUX
inlawrev-27132	980	285	sold	sell	VERB
inlawrev-27132	980	286	at	at	ADP
inlawrev-27132	980	287	the	the	DET
inlawrev-27132	980	288	time	time	NOUN
inlawrev-27132	980	289	of	of	ADP
inlawrev-27132	980	290	the	the	DET
inlawrev-27132	980	291	appraisal.311	appraisal.311	NOUN
inlawrev-27132	980	292	the	the	DET
inlawrev-27132	980	293	sales	sale	NOUN
inlawrev-27132	980	294	comparison	comparison	NOUN
inlawrev-27132	980	295	approach	approach	NOUN
inlawrev-27132	980	296	rests	rest	VERB
inlawrev-27132	980	297	on	on	ADP
inlawrev-27132	980	298	comparing	compare	VERB
inlawrev-27132	980	299	a	a	DET
inlawrev-27132	980	300	property	property	NOUN
inlawrev-27132	980	301	to	to	ADP
inlawrev-27132	980	302	properties	property	NOUN
inlawrev-27132	980	303	that	that	PRON
inlawrev-27132	980	304	have	have	AUX
inlawrev-27132	980	305	recently	recently	ADV
inlawrev-27132	980	306	been	be	AUX
inlawrev-27132	980	307	sold.312	sold.312	NUM
inlawrev-27132	980	308	the	the	DET
inlawrev-27132	980	309	tax	tax	NOUN
inlawrev-27132	980	310	court	court	NOUN
inlawrev-27132	980	311	also	also	ADV
inlawrev-27132	980	312	noted	note	VERB
inlawrev-27132	980	313	that	that	SCONJ
inlawrev-27132	980	314	merely	merely	ADV
inlawrev-27132	980	315	saying	say	VERB
inlawrev-27132	980	316	one	one	NUM
inlawrev-27132	980	317	property	property	NOUN
inlawrev-27132	980	318	is	be	AUX
inlawrev-27132	980	319	better	well	ADJ
inlawrev-27132	980	320	than	than	SCONJ
inlawrev-27132	980	321	another	another	PRON
inlawrev-27132	980	322	constitutes	constitute	VERB
inlawrev-27132	980	323	nothing	nothing	PRON
inlawrev-27132	980	324	more	more	ADJ
inlawrev-27132	980	325	than	than	ADP
inlawrev-27132	980	326	a	a	DET
inlawrev-27132	980	327	subjective	subjective	ADJ
inlawrev-27132	980	328	conclusions.313	conclusions.313	PROPN
inlawrev-27132	980	329	indiana	indiana	PROPN
inlawrev-27132	980	330	bases	base	VERB
inlawrev-27132	980	331	its	its	PRON
inlawrev-27132	980	332	property	property	NOUN
inlawrev-27132	980	333	tax	tax	NOUN
inlawrev-27132	980	334	assessments	assessment	NOUN
inlawrev-27132	980	335	on	on	ADP
inlawrev-27132	980	336	objectively	objectively	ADV
inlawrev-27132	980	337	verifiable	verifiable	ADJ
inlawrev-27132	980	338	evidence	evidence	NOUN
inlawrev-27132	980	339	,	,	PUNCT
inlawrev-27132	980	340	not	not	PART
inlawrev-27132	980	341	subjective	subjective	ADJ
inlawrev-27132	980	342	conclusions.314	conclusions.314	NOUN
inlawrev-27132	980	343	the	the	DET
inlawrev-27132	980	344	dusablons	dusablon	NOUN
inlawrev-27132	980	345	needed	need	VERB
inlawrev-27132	980	346	to	to	PART
inlawrev-27132	980	347	explain	explain	VERB
inlawrev-27132	980	348	what	what	PRON
inlawrev-27132	980	349	,	,	PUNCT
inlawrev-27132	980	350	exactly	exactly	ADV
inlawrev-27132	980	351	,	,	PUNCT
inlawrev-27132	980	352	made	make	VERB
inlawrev-27132	980	353	the	the	DET
inlawrev-27132	980	354	other	other	ADJ
inlawrev-27132	980	355	properties	property	NOUN
inlawrev-27132	980	356	superior	superior	ADJ
inlawrev-27132	980	357	to	to	ADP
inlawrev-27132	980	358	theirs	theirs	PRON
inlawrev-27132	980	359	and	and	CCONJ
inlawrev-27132	980	360	worth	worth	ADJ
inlawrev-27132	980	361	more	more	ADV
inlawrev-27132	980	362	at	at	ADP
inlawrev-27132	980	363	sale.315	sale.315	PROPN
inlawrev-27132	980	364	the	the	DET
inlawrev-27132	980	365	tax	tax	NOUN
inlawrev-27132	980	366	court	court	NOUN
inlawrev-27132	980	367	,	,	PUNCT
inlawrev-27132	980	368	however	however	ADV
inlawrev-27132	980	369	,	,	PUNCT
inlawrev-27132	980	370	did	do	AUX
inlawrev-27132	980	371	not	not	PART
inlawrev-27132	980	372	reject	reject	VERB
inlawrev-27132	980	373	the	the	DET
inlawrev-27132	980	374	dusablons	dusablon	NOUN
inlawrev-27132	980	375	’	'	PUNCT
inlawrev-27132	980	376	use	use	NOUN
inlawrev-27132	980	377	303	303	NUM
inlawrev-27132	980	378	.	.	PUNCT
inlawrev-27132	981	1	i	i	PRON
inlawrev-27132	981	2	d.	d.	PROPN
inlawrev-27132	981	3	304	304	NUM
inlawrev-27132	981	4	.	.	PUNCT
inlawrev-27132	982	1	i	i	PRON
inlawrev-27132	982	2	d.	d.	PROPN
inlawrev-27132	982	3	305	305	NUM
inlawrev-27132	982	4	.	.	PUNCT
inlawrev-27132	983	1	i	i	PRON
inlawrev-27132	983	2	d.	d.	PROPN
inlawrev-27132	983	3	at	at	ADP
inlawrev-27132	983	4	594	594	NUM
inlawrev-27132	983	5	-	-	SYM
inlawrev-27132	983	6	95	95	NUM
inlawrev-27132	983	7	.	.	PUNCT
inlawrev-27132	984	1	306	306	NUM
inlawrev-27132	984	2	.	.	PUNCT
inlawrev-27132	985	1	i	i	PRON
inlawrev-27132	985	2	d.	d.	PROPN
inlawrev-27132	985	3	at	at	ADP
inlawrev-27132	985	4	595	595	NUM
inlawrev-27132	985	5	.	.	PUNCT
inlawrev-27132	986	1	307	307	NUM
inlawrev-27132	986	2	.	.	PUNCT
inlawrev-27132	987	1	i	i	PRON
inlawrev-27132	987	2	d.	d.	PROPN
inlawrev-27132	987	3	308	308	NUM
inlawrev-27132	987	4	.	.	PUNCT
inlawrev-27132	988	1	i	i	PRON
inlawrev-27132	988	2	d.	d.	PROPN
inlawrev-27132	988	3	309	309	NUM
inlawrev-27132	988	4	.	.	PUNCT
inlawrev-27132	989	1	i	i	PRON
inlawrev-27132	989	2	d.	d.	PROPN
inlawrev-27132	989	3	at	at	ADP
inlawrev-27132	989	4	596	596	NUM
inlawrev-27132	989	5	.	.	PUNCT
inlawrev-27132	990	1	310	310	NUM
inlawrev-27132	990	2	.	.	PUNCT
inlawrev-27132	991	1	i	i	PRON
inlawrev-27132	991	2	d.	d.	PROPN
inlawrev-27132	991	3	311	311	NUM
inlawrev-27132	991	4	.	.	PUNCT
inlawrev-27132	992	1	i	i	PRON
inlawrev-27132	992	2	d.	d.	PROPN
inlawrev-27132	992	3	312	312	NUM
inlawrev-27132	992	4	.	.	PUNCT
inlawrev-27132	993	1	i	i	PRON
inlawrev-27132	993	2	d.	d.	PROPN
inlawrev-27132	993	3	313	313	NUM
inlawrev-27132	993	4	.	.	PUNCT
inlawrev-27132	994	1	i	i	PRON
inlawrev-27132	994	2	d.	d.	PROPN
inlawrev-27132	994	3	314	314	NUM
inlawrev-27132	994	4	.	.	PUNCT
inlawrev-27132	995	1	i	i	PRON
inlawrev-27132	995	2	d.	d.	PROPN
inlawrev-27132	995	3	(	(	PUNCT
inlawrev-27132	995	4	citing	cite	VERB
inlawrev-27132	995	5	millennium	millennium	NOUN
inlawrev-27132	995	6	real	real	ADJ
inlawrev-27132	995	7	estate	estate	NOUN
inlawrev-27132	995	8	inv	inv	NOUN
inlawrev-27132	995	9	.	.	PUNCT
inlawrev-27132	995	10	,	,	PUNCT
inlawrev-27132	995	11	llc	llc	PROPN
inlawrev-27132	995	12	v.	v.	PROPN
inlawrev-27132	995	13	assessor	assessor	PROPN
inlawrev-27132	995	14	,	,	PUNCT
inlawrev-27132	995	15	benton	benton	PROPN
inlawrev-27132	995	16	cnty	cnty	PROPN
inlawrev-27132	995	17	.	.	PUNCT
inlawrev-27132	996	1	,	,	PUNCT
inlawrev-27132	996	2	979	979	NUM
inlawrev-27132	996	3	n.e.2d	n.e.2d	NOUN
inlawrev-27132	996	4	192	192	NUM
inlawrev-27132	996	5	,	,	PUNCT
inlawrev-27132	996	6	196	196	NUM
inlawrev-27132	996	7	n.3	n.3	NOUN
inlawrev-27132	996	8	.	.	PUNCT
inlawrev-27132	997	1	(	(	PUNCT
inlawrev-27132	997	2	ind	ind	NOUN
inlawrev-27132	997	3	.	.	PUNCT
inlawrev-27132	998	1	tax	tax	PROPN
inlawrev-27132	998	2	ct	ct	PROPN
inlawrev-27132	998	3	.	.	PROPN
inlawrev-27132	998	4	2020	2020	NUM
inlawrev-27132	998	5	)	)	PUNCT
inlawrev-27132	998	6	.	.	PUNCT
inlawrev-27132	999	1	315	315	NUM
inlawrev-27132	999	2	.	.	PUNCT
inlawrev-27132	1000	1	i	i	PRON
inlawrev-27132	1000	2	d.	d.	PROPN
inlawrev-27132	1000	3	2022	2022	NUM
inlawrev-27132	1000	4	]	]	PUNCT
inlawrev-27132	1000	5	tax	tax	NOUN
inlawrev-27132	1000	6	law	law	NOUN
inlawrev-27132	1000	7	–	–	PUNCT
inlawrev-27132	1000	8	state	state	NOUN
inlawrev-27132	1000	9	699	699	NUM
inlawrev-27132	1000	10	of	of	ADP
inlawrev-27132	1000	11	the	the	DET
inlawrev-27132	1000	12	seven	seven	NUM
inlawrev-27132	1000	13	comparison	comparison	NOUN
inlawrev-27132	1000	14	properties	property	NOUN
inlawrev-27132	1000	15	for	for	ADP
inlawrev-27132	1000	16	these	these	DET
inlawrev-27132	1000	17	two	two	NUM
inlawrev-27132	1000	18	reasons	reason	NOUN
inlawrev-27132	1000	19	.	.	PUNCT
inlawrev-27132	1001	1	it	it	PRON
inlawrev-27132	1001	2	did	do	VERB
inlawrev-27132	1001	3	so	so	ADV
inlawrev-27132	1001	4	for	for	ADP
inlawrev-27132	1001	5	a	a	DET
inlawrev-27132	1001	6	different	different	ADJ
inlawrev-27132	1001	7	one	one	NOUN
inlawrev-27132	1001	8	.	.	PUNCT
inlawrev-27132	1002	1	the	the	DET
inlawrev-27132	1002	2	ibtr	ibtr	NOUN
inlawrev-27132	1002	3	had	have	AUX
inlawrev-27132	1002	4	interpreted	interpret	VERB
inlawrev-27132	1002	5	the	the	DET
inlawrev-27132	1002	6	dusablons	dusablon	NOUN
inlawrev-27132	1002	7	’	'	PUNCT
inlawrev-27132	1002	8	presenting	present	VERB
inlawrev-27132	1002	9	the	the	DET
inlawrev-27132	1002	10	seven	seven	NUM
inlawrev-27132	1002	11	comparison	comparison	NOUN
inlawrev-27132	1002	12	properties	property	NOUN
inlawrev-27132	1002	13	as	as	ADP
inlawrev-27132	1002	14	“	"	PUNCT
inlawrev-27132	1002	15	a	a	DET
inlawrev-27132	1002	16	claim	claim	NOUN
inlawrev-27132	1002	17	for	for	ADP
inlawrev-27132	1002	18	relief	relief	NOUN
inlawrev-27132	1002	19	based	base	VERB
inlawrev-27132	1002	20	on	on	ADP
inlawrev-27132	1002	21	a	a	DET
inlawrev-27132	1002	22	lack	lack	NOUN
inlawrev-27132	1002	23	of	of	ADP
inlawrev-27132	1002	24	uniformity	uniformity	NOUN
inlawrev-27132	1002	25	and	and	CCONJ
inlawrev-27132	1002	26	equality	equality	NOUN
inlawrev-27132	1002	27	in	in	ADP
inlawrev-27132	1002	28	assessments.	assessments.	ADJ
inlawrev-27132	1002	29	…	…	PUNCT
inlawrev-27132	1002	30	”316	”316	PUNCT
inlawrev-27132	1002	31	it	it	PRON
inlawrev-27132	1002	32	rejected	reject	VERB
inlawrev-27132	1002	33	this	this	DET
inlawrev-27132	1002	34	claim	claim	NOUN
inlawrev-27132	1002	35	,	,	PUNCT
inlawrev-27132	1002	36	finding	find	VERB
inlawrev-27132	1002	37	that	that	SCONJ
inlawrev-27132	1002	38	the	the	DET
inlawrev-27132	1002	39	dusablons	dusablon	NOUN
inlawrev-27132	1002	40	’	'	PUNCT
inlawrev-27132	1002	41	evidence	evidence	NOUN
inlawrev-27132	1002	42	did	do	AUX
inlawrev-27132	1002	43	not	not	PART
inlawrev-27132	1002	44	prove	prove	VERB
inlawrev-27132	1002	45	they	they	PRON
inlawrev-27132	1002	46	were	be	AUX
inlawrev-27132	1002	47	entitled	entitle	VERB
inlawrev-27132	1002	48	to	to	ADP
inlawrev-27132	1002	49	an	an	DET
inlawrev-27132	1002	50	equalization	equalization	NOUN
inlawrev-27132	1002	51	adjustment.317	adjustment.317	SCONJ
inlawrev-27132	1002	52	the	the	DET
inlawrev-27132	1002	53	tax	tax	NOUN
inlawrev-27132	1002	54	court	court	NOUN
inlawrev-27132	1002	55	upheld	uphold	VERB
inlawrev-27132	1002	56	the	the	DET
inlawrev-27132	1002	57	ibtr	ibtr	NOUN
inlawrev-27132	1002	58	’s	’s	PART
inlawrev-27132	1002	59	decision	decision	NOUN
inlawrev-27132	1002	60	,	,	PUNCT
inlawrev-27132	1002	61	holding	hold	VERB
inlawrev-27132	1002	62	that	that	PRON
inlawrev-27132	1002	63	pursuant	pursuant	NOUN
inlawrev-27132	1002	64	to	to	ADP
inlawrev-27132	1002	65	the	the	DET
inlawrev-27132	1002	66	indiana	indiana	PROPN
inlawrev-27132	1002	67	department	department	PROPN
inlawrev-27132	1002	68	of	of	ADP
inlawrev-27132	1002	69	local	local	ADJ
inlawrev-27132	1002	70	government	government	NOUN
inlawrev-27132	1002	71	finance	finance	NOUN
inlawrev-27132	1002	72	’s	’s	PART
inlawrev-27132	1002	73	regulations	regulation	NOUN
inlawrev-27132	1002	74	pertaining	pertain	VERB
inlawrev-27132	1002	75	to	to	ADP
inlawrev-27132	1002	76	ascertaining	ascertain	VERB
inlawrev-27132	1002	77	uniformity	uniformity	NOUN
inlawrev-27132	1002	78	and	and	CCONJ
inlawrev-27132	1002	79	equality	equality	NOUN
inlawrev-27132	1002	80	or	or	CCONJ
inlawrev-27132	1002	81	the	the	DET
inlawrev-27132	1002	82	lack	lack	NOUN
inlawrev-27132	1002	83	thereof	thereof	ADV
inlawrev-27132	1002	84	,	,	PUNCT
inlawrev-27132	1002	85	the	the	DET
inlawrev-27132	1002	86	ibtr	ibtr	ADJ
inlawrev-27132	1002	87	was	be	AUX
inlawrev-27132	1002	88	correct	correct	ADJ
inlawrev-27132	1002	89	in	in	ADP
inlawrev-27132	1002	90	determining	determine	VERB
inlawrev-27132	1002	91	that	that	SCONJ
inlawrev-27132	1002	92	the	the	DET
inlawrev-27132	1002	93	dusablons	dusablon	NOUN
inlawrev-27132	1002	94	’	’	PART
inlawrev-27132	1002	95	presentation	presentation	NOUN
inlawrev-27132	1002	96	of	of	ADP
inlawrev-27132	1002	97	the	the	DET
inlawrev-27132	1002	98	four	four	NUM
inlawrev-27132	1002	99	properties	property	NOUN
inlawrev-27132	1002	100	(	(	PUNCT
inlawrev-27132	1002	101	i.e.	i.e.	X
inlawrev-27132	1002	102	,	,	PUNCT
inlawrev-27132	1002	103	their	their	PRON
inlawrev-27132	1002	104	own	own	ADJ
inlawrev-27132	1002	105	and	and	CCONJ
inlawrev-27132	1002	106	the	the	DET
inlawrev-27132	1002	107	three	three	NUM
inlawrev-27132	1002	108	other	other	ADJ
inlawrev-27132	1002	109	new	new	ADJ
inlawrev-27132	1002	110	ones	one	NOUN
inlawrev-27132	1002	111	)	)	PUNCT
inlawrev-27132	1002	112	failed	fail	VERB
inlawrev-27132	1002	113	to	to	PART
inlawrev-27132	1002	114	demonstrate	demonstrate	VERB
inlawrev-27132	1002	115	that	that	SCONJ
inlawrev-27132	1002	116	their	their	PRON
inlawrev-27132	1002	117	property	property	NOUN
inlawrev-27132	1002	118	was	be	AUX
inlawrev-27132	1002	119	assessed	assess	VERB
inlawrev-27132	1002	120	and	and	CCONJ
inlawrev-27132	1002	121	taxed	tax	VERB
inlawrev-27132	1002	122	at	at	ADP
inlawrev-27132	1002	123	a	a	DET
inlawrev-27132	1002	124	higher	high	ADJ
inlawrev-27132	1002	125	percentage	percentage	NOUN
inlawrev-27132	1002	126	of	of	ADP
inlawrev-27132	1002	127	market	market	NOUN
inlawrev-27132	1002	128	value	value	NOUN
inlawrev-27132	1002	129	-	-	PUNCT
inlawrev-27132	1002	130	in	in	ADP
inlawrev-27132	1002	131	-	-	PUNCT
inlawrev-27132	1002	132	exchange	exchange	NOUN
inlawrev-27132	1002	133	than	than	ADP
inlawrev-27132	1002	134	other	other	ADJ
inlawrev-27132	1002	135	properties	property	NOUN
inlawrev-27132	1002	136	in	in	ADP
inlawrev-27132	1002	137	the	the	DET
inlawrev-27132	1002	138	township	township	NOUN
inlawrev-27132	1002	139	overall.318	overall.318	PROPN
inlawrev-27132	1002	140	accordingly	accordingly	ADV
inlawrev-27132	1002	141	,	,	PUNCT
inlawrev-27132	1002	142	the	the	DET
inlawrev-27132	1002	143	tax	tax	NOUN
inlawrev-27132	1002	144	court	court	NOUN
inlawrev-27132	1002	145	affirmed	affirm	VERB
inlawrev-27132	1002	146	the	the	DET
inlawrev-27132	1002	147	ibtr	ibtr	VERB
inlawrev-27132	1002	148	’s	’s	PART
inlawrev-27132	1002	149	decision	decision	NOUN
inlawrev-27132	1002	150	in	in	ADP
inlawrev-27132	1002	151	its	its	PRON
inlawrev-27132	1002	152	entirety.319	entirety.319	PROPN
inlawrev-27132	1002	153	3	3	NUM
inlawrev-27132	1002	154	.	.	PUNCT
inlawrev-27132	1002	155	elkhart	elkhart	PROPN
inlawrev-27132	1002	156	county	county	PROPN
inlawrev-27132	1002	157	assessor	assessor	NOUN
inlawrev-27132	1002	158	v.	v.	ADP
inlawrev-27132	1002	159	e	e	PROPN
inlawrev-27132	1002	160	r	r	PROPN
inlawrev-27132	1002	161	carpenter	carpenter	PROPN
inlawrev-27132	1002	162	co.	co.	PROPN
inlawrev-27132	1002	163	,	,	PUNCT
inlawrev-27132	1002	164	inc.320	inc.320	PROPN
inlawrev-27132	1002	165	—	—	PUNCT
inlawrev-27132	1002	166	the	the	DET
inlawrev-27132	1002	167	issue	issue	NOUN
inlawrev-27132	1002	168	before	before	SCONJ
inlawrev-27132	1002	169	the	the	DET
inlawrev-27132	1002	170	tax	tax	NOUN
inlawrev-27132	1002	171	court	court	NOUN
inlawrev-27132	1002	172	was	be	AUX
inlawrev-27132	1002	173	whether	whether	SCONJ
inlawrev-27132	1002	174	the	the	DET
inlawrev-27132	1002	175	ibtr	ibtr	NOUN
inlawrev-27132	1002	176	mistakenly	mistakenly	ADV
inlawrev-27132	1002	177	reduced	reduce	VERB
inlawrev-27132	1002	178	the	the	DET
inlawrev-27132	1002	179	county	county	NOUN
inlawrev-27132	1002	180	assessor	assessor	NOUN
inlawrev-27132	1002	181	’s	’s	PART
inlawrev-27132	1002	182	valuation	valuation	NOUN
inlawrev-27132	1002	183	of	of	ADP
inlawrev-27132	1002	184	real	real	ADJ
inlawrev-27132	1002	185	property	property	NOUN
inlawrev-27132	1002	186	by	by	ADP
inlawrev-27132	1002	187	erroneously	erroneously	ADV
inlawrev-27132	1002	188	applying	apply	VERB
inlawrev-27132	1002	189	excess	excess	ADJ
inlawrev-27132	1002	190	office	office	NOUN
inlawrev-27132	1002	191	space	space	NOUN
inlawrev-27132	1002	192	adjustments	adjustment	NOUN
inlawrev-27132	1002	193	to	to	ADP
inlawrev-27132	1002	194	the	the	DET
inlawrev-27132	1002	195	assessor	assessor	NOUN
inlawrev-27132	1002	196	’s	’s	PART
inlawrev-27132	1002	197	valuation	valuation	NOUN
inlawrev-27132	1002	198	of	of	ADP
inlawrev-27132	1002	199	the	the	DET
inlawrev-27132	1002	200	taxpayer	taxpayer	NOUN
inlawrev-27132	1002	201	’s	’s	PART
inlawrev-27132	1002	202	manufacturing	manufacturing	PROPN
inlawrev-27132	1002	203	facility.321	facility.321	PROPN
inlawrev-27132	1002	204	in	in	ADP
inlawrev-27132	1002	205	elkhart	elkhart	PROPN
inlawrev-27132	1002	206	,	,	PUNCT
inlawrev-27132	1002	207	indiana	indiana	PROPN
inlawrev-27132	1002	208	,	,	PUNCT
inlawrev-27132	1002	209	e	e	PROPN
inlawrev-27132	1002	210	r	r	PROPN
inlawrev-27132	1002	211	carpenter	carpenter	PROPN
inlawrev-27132	1002	212	co.	co.	PROPN
inlawrev-27132	1002	213	,	,	PUNCT
inlawrev-27132	1002	214	inc	inc	PROPN
inlawrev-27132	1002	215	.	.	PROPN
inlawrev-27132	1002	216	(	(	PUNCT
inlawrev-27132	1002	217	carpenter	carpenter	NOUN
inlawrev-27132	1002	218	)	)	PUNCT
inlawrev-27132	1002	219	owned	own	VERB
inlawrev-27132	1002	220	three	three	NUM
inlawrev-27132	1002	221	contiguous	contiguous	ADJ
inlawrev-27132	1002	222	parcels	parcel	NOUN
inlawrev-27132	1002	223	of	of	ADP
inlawrev-27132	1002	224	land	land	NOUN
inlawrev-27132	1002	225	totaling	total	VERB
inlawrev-27132	1002	226	43.25	43.25	NUM
inlawrev-27132	1002	227	acres	acre	NOUN
inlawrev-27132	1002	228	,	,	PUNCT
inlawrev-27132	1002	229	where	where	SCONJ
inlawrev-27132	1002	230	it	it	PRON
inlawrev-27132	1002	231	manufactured	manufacture	VERB
inlawrev-27132	1002	232	comfort	comfort	NOUN
inlawrev-27132	1002	233	cushion	cushion	PROPN
inlawrev-27132	1002	234	products.322	products.322	PROPN
inlawrev-27132	1002	235	carpenter	carpenter	NOUN
inlawrev-27132	1002	236	claimed	claim	VERB
inlawrev-27132	1002	237	that	that	SCONJ
inlawrev-27132	1002	238	two	two	NUM
inlawrev-27132	1002	239	parcels	parcel	NOUN
inlawrev-27132	1002	240	were	be	AUX
inlawrev-27132	1002	241	over	over	ADV
inlawrev-27132	1002	242	assessed	assess	VERB
inlawrev-27132	1002	243	for	for	ADP
inlawrev-27132	1002	244	the	the	DET
inlawrev-27132	1002	245	2012	2012	NUM
inlawrev-27132	1002	246	,	,	PUNCT
inlawrev-27132	1002	247	2015	2015	NUM
inlawrev-27132	1002	248	,	,	PUNCT
inlawrev-27132	1002	249	and	and	CCONJ
inlawrev-27132	1002	250	2016	2016	NUM
inlawrev-27132	1002	251	tax	tax	NOUN
inlawrev-27132	1002	252	years	year	NOUN
inlawrev-27132	1002	253	,	,	PUNCT
inlawrev-27132	1002	254	and	and	CCONJ
inlawrev-27132	1002	255	one	one	NUM
inlawrev-27132	1002	256	was	be	AUX
inlawrev-27132	1002	257	also	also	ADV
inlawrev-27132	1002	258	over	over	ADV
inlawrev-27132	1002	259	assessed	assess	VERB
inlawrev-27132	1002	260	for	for	ADP
inlawrev-27132	1002	261	the	the	DET
inlawrev-27132	1002	262	2017	2017	NUM
inlawrev-27132	1002	263	tax	tax	NOUN
inlawrev-27132	1003	1	year.323	year.323	PROPN
inlawrev-27132	1003	2	the	the	DET
inlawrev-27132	1003	3	assessments	assessment	NOUN
inlawrev-27132	1003	4	of	of	ADP
inlawrev-27132	1003	5	the	the	DET
inlawrev-27132	1003	6	parcels	parcel	NOUN
inlawrev-27132	1003	7	at	at	ADP
inlawrev-27132	1003	8	issue	issue	NOUN
inlawrev-27132	1003	9	totaled	total	VERB
inlawrev-27132	1003	10	$	$	SYM
inlawrev-27132	1003	11	17,514,200	17,514,200	NUM
inlawrev-27132	1003	12	for	for	ADP
inlawrev-27132	1003	13	2012	2012	NUM
inlawrev-27132	1003	14	,	,	PUNCT
inlawrev-27132	1003	15	$	$	SYM
inlawrev-27132	1003	16	18,056,100	18,056,100	NUM
inlawrev-27132	1003	17	for	for	ADP
inlawrev-27132	1003	18	2015	2015	NUM
inlawrev-27132	1003	19	,	,	PUNCT
inlawrev-27132	1003	20	$	$	SYM
inlawrev-27132	1003	21	17,020,400	17,020,400	NUM
inlawrev-27132	1003	22	for	for	ADP
inlawrev-27132	1003	23	2016	2016	NUM
inlawrev-27132	1003	24	,	,	PUNCT
inlawrev-27132	1003	25	and	and	CCONJ
inlawrev-27132	1003	26	$	$	SYM
inlawrev-27132	1003	27	10,543,800	10,543,800	NUM
inlawrev-27132	1003	28	for	for	ADP
inlawrev-27132	1003	29	2017.324	2017.324	PROPN
inlawrev-27132	1003	30	the	the	DET
inlawrev-27132	1003	31	parties	party	NOUN
inlawrev-27132	1003	32	agreed	agree	VERB
inlawrev-27132	1003	33	to	to	PART
inlawrev-27132	1003	34	limit	limit	VERB
inlawrev-27132	1003	35	the	the	DET
inlawrev-27132	1003	36	hearing	hearing	NOUN
inlawrev-27132	1003	37	before	before	ADP
inlawrev-27132	1003	38	the	the	DET
inlawrev-27132	1003	39	ibtr	ibtr	NOUN
inlawrev-27132	1003	40	to	to	ADP
inlawrev-27132	1003	41	determining	determine	VERB
inlawrev-27132	1003	42	the	the	DET
inlawrev-27132	1003	43	values	value	NOUN
inlawrev-27132	1003	44	of	of	ADP
inlawrev-27132	1003	45	the	the	DET
inlawrev-27132	1003	46	parcels	parcel	NOUN
inlawrev-27132	1003	47	for	for	ADP
inlawrev-27132	1003	48	the	the	DET
inlawrev-27132	1003	49	2012	2012	NUM
inlawrev-27132	1003	50	and	and	CCONJ
inlawrev-27132	1003	51	2016	2016	NUM
inlawrev-27132	1003	52	tax	tax	NOUN
inlawrev-27132	1003	53	years.325	years.325	PROPN
inlawrev-27132	1003	54	the	the	DET
inlawrev-27132	1003	55	2015	2015	NUM
inlawrev-27132	1003	56	and	and	CCONJ
inlawrev-27132	1003	57	2017	2017	NUM
inlawrev-27132	1003	58	values	value	NOUN
inlawrev-27132	1003	59	would	would	AUX
inlawrev-27132	1003	60	be	be	AUX
inlawrev-27132	1003	61	determined	determine	VERB
inlawrev-27132	1003	62	by	by	ADP
inlawrev-27132	1003	63	a	a	DET
inlawrev-27132	1003	64	formula	formula	NOUN
inlawrev-27132	1003	65	agreed	agree	VERB
inlawrev-27132	1003	66	on	on	ADP
inlawrev-27132	1003	67	by	by	ADP
inlawrev-27132	1003	68	the	the	DET
inlawrev-27132	1003	69	parties.3	parties.3	PROPN
inlawrev-27132	1003	70	26	26	NUM
inlawrev-27132	1003	71	the	the	DET
inlawrev-27132	1003	72	parties	party	NOUN
inlawrev-27132	1003	73	also	also	ADV
inlawrev-27132	1003	74	agreed	agree	VERB
inlawrev-27132	1003	75	that	that	SCONJ
inlawrev-27132	1003	76	all	all	DET
inlawrev-27132	1003	77	three	three	NUM
inlawrev-27132	1003	78	parcels	parcel	NOUN
inlawrev-27132	1003	79	at	at	ADP
inlawrev-27132	1003	80	issue	issue	NOUN
inlawrev-27132	1003	81	for	for	ADP
inlawrev-27132	1003	82	2015	2015	NUM
inlawrev-27132	1003	83	and	and	CCONJ
inlawrev-27132	1003	84	2017	2017	NUM
inlawrev-27132	1003	85	should	should	AUX
inlawrev-27132	1003	86	be	be	AUX
inlawrev-27132	1003	87	valued	value	VERB
inlawrev-27132	1003	88	as	as	ADP
inlawrev-27132	1003	89	one	one	NUM
inlawrev-27132	1003	90	economic	economic	ADJ
inlawrev-27132	1003	91	unit.327	unit.327	NOUN
inlawrev-27132	1003	92	at	at	ADP
inlawrev-27132	1003	93	the	the	DET
inlawrev-27132	1003	94	hearing	hearing	NOUN
inlawrev-27132	1003	95	before	before	ADP
inlawrev-27132	1003	96	the	the	DET
inlawrev-27132	1003	97	ibtr	ibtr	ADJ
inlawrev-27132	1003	98	,	,	PUNCT
inlawrev-27132	1003	99	carpenter	carpenter	NOUN
inlawrev-27132	1003	100	and	and	CCONJ
inlawrev-27132	1003	101	the	the	DET
inlawrev-27132	1003	102	assessor	assessor	NOUN
inlawrev-27132	1003	103	presented	present	VERB
inlawrev-27132	1003	104	different	different	ADJ
inlawrev-27132	1003	105	valuations	valuation	NOUN
inlawrev-27132	1003	106	of	of	ADP
inlawrev-27132	1003	107	the	the	DET
inlawrev-27132	1003	108	parcels	parcel	NOUN
inlawrev-27132	1003	109	,	,	PUNCT
inlawrev-27132	1003	110	with	with	ADP
inlawrev-27132	1003	111	carpenter	carpenter	NOUN
inlawrev-27132	1003	112	using	use	VERB
inlawrev-27132	1003	113	the	the	DET
inlawrev-27132	1003	114	cost	cost	NOUN
inlawrev-27132	1003	115	and	and	CCONJ
inlawrev-27132	1003	116	the	the	DET
inlawrev-27132	1003	117	sales	sale	NOUN
inlawrev-27132	1003	118	comparison	comparison	NOUN
inlawrev-27132	1003	119	approaches	approach	NOUN
inlawrev-27132	1003	120	but	but	CCONJ
inlawrev-27132	1003	121	not	not	PART
inlawrev-27132	1003	122	the	the	DET
inlawrev-27132	1003	123	income	income	NOUN
inlawrev-27132	1003	124	approach	approach	NOUN
inlawrev-27132	1003	125	,	,	PUNCT
inlawrev-27132	1003	126	while	while	SCONJ
inlawrev-27132	1003	127	the	the	DET
inlawrev-27132	1003	128	assessor	assessor	NOUN
inlawrev-27132	1003	129	used	use	VERB
inlawrev-27132	1003	130	all	all	DET
inlawrev-27132	1003	131	316	316	NUM
inlawrev-27132	1003	132	.	.	PUNCT
inlawrev-27132	1004	1	i	i	PRON
inlawrev-27132	1004	2	d.	d.	PROPN
inlawrev-27132	1004	3	at	at	ADP
inlawrev-27132	1004	4	597	597	NUM
inlawrev-27132	1004	5	.	.	PUNCT
inlawrev-27132	1004	6	317	317	NUM
inlawrev-27132	1004	7	.	.	PUNCT
inlawrev-27132	1005	1	i	i	PRON
inlawrev-27132	1005	2	d.	d.	PROPN
inlawrev-27132	1005	3	318	318	NUM
inlawrev-27132	1005	4	.	.	PUNCT
inlawrev-27132	1006	1	i	i	PRON
inlawrev-27132	1006	2	d.	d.	PROPN
inlawrev-27132	1006	3	319	319	NUM
inlawrev-27132	1006	4	.	.	PUNCT
inlawrev-27132	1007	1	i	i	PRON
inlawrev-27132	1007	2	d.	d.	PROPN
inlawrev-27132	1007	3	at	at	ADP
inlawrev-27132	1007	4	598	598	NUM
inlawrev-27132	1007	5	.	.	PUNCT
inlawrev-27132	1007	6	320	320	NUM
inlawrev-27132	1007	7	.	.	PUNCT
inlawrev-27132	1007	8	163	163	NUM
inlawrev-27132	1007	9	n.e.3d	n.e.3d	VERB
inlawrev-27132	1007	10	961	961	NUM
inlawrev-27132	1007	11	(	(	PUNCT
inlawrev-27132	1007	12	ind	ind	NOUN
inlawrev-27132	1007	13	.	.	PUNCT
inlawrev-27132	1008	1	t.	t.	PROPN
inlawrev-27132	1008	2	c.	c.	PROPN
inlawrev-27132	1008	3	)	)	PUNCT
inlawrev-27132	1009	1	,	,	PUNCT
inlawrev-27132	1009	2	trans	trans	PROPN
inlawrev-27132	1009	3	.	.	PROPN
inlawrev-27132	1009	4	denied	deny	VERB
inlawrev-27132	1009	5	,	,	PUNCT
inlawrev-27132	1009	6	169	169	NUM
inlawrev-27132	1009	7	n.e.3d	n.e.3d	NUM
inlawrev-27132	1009	8	1115	1115	NUM
inlawrev-27132	1009	9	(	(	PUNCT
inlawrev-27132	1009	10	ind	ind	NOUN
inlawrev-27132	1009	11	.	.	PUNCT
inlawrev-27132	1009	12	2021	2021	NUM
inlawrev-27132	1009	13	)	)	PUNCT
inlawrev-27132	1009	14	.	.	PUNCT
inlawrev-27132	1010	1	321	321	NUM
inlawrev-27132	1010	2	.	.	PUNCT
inlawrev-27132	1011	1	i	i	PRON
inlawrev-27132	1011	2	d.	d.	PROPN
inlawrev-27132	1011	3	at	at	ADP
inlawrev-27132	1011	4	962	962	NUM
inlawrev-27132	1011	5	.	.	PUNCT
inlawrev-27132	1012	1	322	322	NUM
inlawrev-27132	1012	2	.	.	PUNCT
inlawrev-27132	1013	1	i	i	PRON
inlawrev-27132	1013	2	d.	d.	PROPN
inlawrev-27132	1013	3	at	at	ADP
inlawrev-27132	1013	4	963	963	NUM
inlawrev-27132	1013	5	.	.	PUNCT
inlawrev-27132	1014	1	323	323	NUM
inlawrev-27132	1014	2	.	.	PUNCT
inlawrev-27132	1015	1	i	i	PRON
inlawrev-27132	1015	2	d.	d.	PROPN
inlawrev-27132	1015	3	324	324	NUM
inlawrev-27132	1015	4	.	.	PUNCT
inlawrev-27132	1016	1	i	i	PRON
inlawrev-27132	1016	2	d.	d.	PROPN
inlawrev-27132	1016	3	325	325	NUM
inlawrev-27132	1016	4	.	.	PUNCT
inlawrev-27132	1017	1	i	i	PRON
inlawrev-27132	1017	2	d.	d.	PROPN
inlawrev-27132	1017	3	326	326	NUM
inlawrev-27132	1017	4	.	.	PUNCT
inlawrev-27132	1018	1	i	i	PRON
inlawrev-27132	1018	2	d.	d.	PROPN
inlawrev-27132	1018	3	327	327	NUM
inlawrev-27132	1018	4	.	.	PUNCT
inlawrev-27132	1019	1	i	i	PRON
inlawrev-27132	1019	2	d.	d.	PROPN
inlawrev-27132	1019	3	700	700	NUM
inlawrev-27132	1019	4	indiana	indiana	PROPN
inlawrev-27132	1019	5	law	law	NOUN
inlawrev-27132	1019	6	review	review	NOUN
inlawrev-27132	1020	1	[	[	X
inlawrev-27132	1020	2	vol	vol	NOUN
inlawrev-27132	1020	3	.	.	PUNCT
inlawrev-27132	1021	1	55:669	55:669	NUM
inlawrev-27132	1021	2	three	three	NUM
inlawrev-27132	1021	3	approaches.328	approaches.328	NOUN
inlawrev-27132	1021	4	the	the	DET
inlawrev-27132	1021	5	ibtr	ibtr	VERB
inlawrev-27132	1021	6	held	hold	VERB
inlawrev-27132	1021	7	that	that	SCONJ
inlawrev-27132	1021	8	the	the	DET
inlawrev-27132	1021	9	assessor	assessor	NOUN
inlawrev-27132	1021	10	’s	’s	PART
inlawrev-27132	1021	11	valuations	valuation	NOUN
inlawrev-27132	1021	12	were	be	AUX
inlawrev-27132	1021	13	more	more	ADV
inlawrev-27132	1021	14	credible	credible	ADJ
inlawrev-27132	1021	15	than	than	SCONJ
inlawrev-27132	1021	16	carpenter’s.329	carpenter’s.329	PROPN
inlawrev-27132	1021	17	it	it	PRON
inlawrev-27132	1021	18	said	say	VERB
inlawrev-27132	1021	19	,	,	PUNCT
inlawrev-27132	1021	20	however	however	ADV
inlawrev-27132	1021	21	,	,	PUNCT
inlawrev-27132	1021	22	that	that	SCONJ
inlawrev-27132	1021	23	the	the	DET
inlawrev-27132	1021	24	assessor	assessor	NOUN
inlawrev-27132	1021	25	’s	’s	PART
inlawrev-27132	1021	26	estimates	estimate	NOUN
inlawrev-27132	1021	27	overvalued	overvalue	VERB
inlawrev-27132	1021	28	the	the	DET
inlawrev-27132	1021	29	facility	facility	NOUN
inlawrev-27132	1021	30	by	by	ADP
inlawrev-27132	1021	31	failing	fail	VERB
inlawrev-27132	1021	32	to	to	PART
inlawrev-27132	1021	33	adjust	adjust	VERB
inlawrev-27132	1021	34	for	for	ADP
inlawrev-27132	1021	35	its	its	PRON
inlawrev-27132	1021	36	“	"	PUNCT
inlawrev-27132	1021	37	atypical	atypical	ADJ
inlawrev-27132	1021	38	”	"	PUNCT
inlawrev-27132	1021	39	office	office	NOUN
inlawrev-27132	1021	40	space.330	space.330	NUM
inlawrev-27132	1021	41	as	as	ADP
inlawrev-27132	1021	42	a	a	DET
inlawrev-27132	1021	43	result	result	NOUN
inlawrev-27132	1021	44	,	,	PUNCT
inlawrev-27132	1021	45	the	the	DET
inlawrev-27132	1021	46	ibtr	ibtr	VERB
inlawrev-27132	1021	47	deducted	deduct	VERB
inlawrev-27132	1021	48	from	from	ADP
inlawrev-27132	1021	49	the	the	DET
inlawrev-27132	1021	50	manufacturing	manufacturing	NOUN
inlawrev-27132	1021	51	building	building	NOUN
inlawrev-27132	1021	52	’s	’s	PART
inlawrev-27132	1021	53	value	value	NOUN
inlawrev-27132	1021	54	the	the	DET
inlawrev-27132	1021	55	costs	cost	NOUN
inlawrev-27132	1021	56	attributable	attributable	ADJ
inlawrev-27132	1021	57	to	to	ADP
inlawrev-27132	1021	58	office	office	NOUN
inlawrev-27132	1021	59	spaces	space	NOUN
inlawrev-27132	1021	60	the	the	DET
inlawrev-27132	1021	61	assessor	assessor	NOUN
inlawrev-27132	1021	62	had	have	AUX
inlawrev-27132	1021	63	mistakenly	mistakenly	ADV
inlawrev-27132	1021	64	included	include	VERB
inlawrev-27132	1021	65	in	in	ADP
inlawrev-27132	1021	66	its	its	PRON
inlawrev-27132	1021	67	valuation.331	valuation.331	NOUN
inlawrev-27132	1021	68	after	after	ADP
inlawrev-27132	1021	69	applying	apply	VERB
inlawrev-27132	1021	70	the	the	DET
inlawrev-27132	1021	71	pre	pre	ADJ
inlawrev-27132	1021	72	-	-	ADJ
inlawrev-27132	1021	73	determined	determined	ADJ
inlawrev-27132	1021	74	formula	formula	NOUN
inlawrev-27132	1021	75	to	to	ADP
inlawrev-27132	1021	76	its	its	PRON
inlawrev-27132	1021	77	new	new	ADJ
inlawrev-27132	1021	78	2016	2016	NUM
inlawrev-27132	1021	79	estimate	estimate	NOUN
inlawrev-27132	1021	80	,	,	PUNCT
inlawrev-27132	1021	81	the	the	DET
inlawrev-27132	1021	82	ibtr	ibtr	VERB
inlawrev-27132	1021	83	concluded	conclude	VERB
inlawrev-27132	1021	84	that	that	SCONJ
inlawrev-27132	1021	85	the	the	DET
inlawrev-27132	1021	86	market	market	NOUN
inlawrev-27132	1021	87	value	value	NOUN
inlawrev-27132	1021	88	-	-	PUNCT
inlawrev-27132	1021	89	in	in	ADP
inlawrev-27132	1021	90	-	-	PUNCT
inlawrev-27132	1021	91	use	use	NOUN
inlawrev-27132	1021	92	of	of	ADP
inlawrev-27132	1021	93	the	the	DET
inlawrev-27132	1021	94	three	three	NUM
inlawrev-27132	1021	95	parcels	parcel	NOUN
inlawrev-27132	1021	96	together	together	ADV
inlawrev-27132	1021	97	must	must	AUX
inlawrev-27132	1021	98	not	not	PART
inlawrev-27132	1021	99	exceed	exceed	VERB
inlawrev-27132	1021	100	$	$	SYM
inlawrev-27132	1021	101	16,153,610	16,153,610	NUM
inlawrev-27132	1021	102	for	for	ADP
inlawrev-27132	1021	103	2012	2012	NUM
inlawrev-27132	1021	104	(	(	PUNCT
inlawrev-27132	1021	105	a	a	DET
inlawrev-27132	1021	106	reduction	reduction	NOUN
inlawrev-27132	1021	107	of	of	ADP
inlawrev-27132	1021	108	$	$	SYM
inlawrev-27132	1021	109	1,360,590	1,360,590	NUM
inlawrev-27132	1021	110	)	)	PUNCT
inlawrev-27132	1021	111	,	,	PUNCT
inlawrev-27132	1021	112	$	$	SYM
inlawrev-27132	1021	113	14,966,585	14,966,585	NUM
inlawrev-27132	1021	114	for	for	ADP
inlawrev-27132	1021	115	2015	2015	NUM
inlawrev-27132	1021	116	(	(	PUNCT
inlawrev-27132	1021	117	a	a	DET
inlawrev-27132	1021	118	reduction	reduction	NOUN
inlawrev-27132	1021	119	of	of	ADP
inlawrev-27132	1021	120	$	$	SYM
inlawrev-27132	1021	121	3,089,515	3,089,515	NUM
inlawrev-27132	1021	122	)	)	PUNCT
inlawrev-27132	1021	123	,	,	PUNCT
inlawrev-27132	1021	124	$	$	SYM
inlawrev-27132	1021	125	15,047,747	15,047,747	NUM
inlawrev-27132	1021	126	for	for	ADP
inlawrev-27132	1021	127	2016	2016	NUM
inlawrev-27132	1021	128	(	(	PUNCT
inlawrev-27132	1021	129	a	a	DET
inlawrev-27132	1021	130	reduction	reduction	NOUN
inlawrev-27132	1021	131	of	of	ADP
inlawrev-27132	1021	132	$	$	SYM
inlawrev-27132	1021	133	1,972,653	1,972,653	NUM
inlawrev-27132	1021	134	)	)	PUNCT
inlawrev-27132	1021	135	,	,	PUNCT
inlawrev-27132	1021	136	and	and	CCONJ
inlawrev-27132	1021	137	$	$	SYM
inlawrev-27132	1021	138	15,423,941	15,423,941	NUM
inlawrev-27132	1021	139	for	for	ADP
inlawrev-27132	1021	140	2017	2017	NUM
inlawrev-27132	1021	141	(	(	PUNCT
inlawrev-27132	1021	142	a	a	DET
inlawrev-27132	1021	143	reduction	reduction	NOUN
inlawrev-27132	1021	144	of	of	ADP
inlawrev-27132	1021	145	$	$	SYM
inlawrev-27132	1021	146	1,539,809).332	1,539,809).332	NUM
inlawrev-27132	1021	147	the	the	DET
inlawrev-27132	1021	148	assessor	assessor	NOUN
inlawrev-27132	1021	149	challenged	challenge	VERB
inlawrev-27132	1021	150	the	the	DET
inlawrev-27132	1021	151	ibtr	ibtr	VERB
inlawrev-27132	1021	152	’s	’s	PART
inlawrev-27132	1021	153	reduction	reduction	NOUN
inlawrev-27132	1021	154	of	of	ADP
inlawrev-27132	1021	155	its	its	PRON
inlawrev-27132	1021	156	assessment	assessment	NOUN
inlawrev-27132	1021	157	to	to	ADP
inlawrev-27132	1021	158	the	the	DET
inlawrev-27132	1021	159	tax	tax	NOUN
inlawrev-27132	1021	160	court	court	NOUN
inlawrev-27132	1021	161	,	,	PUNCT
inlawrev-27132	1021	162	arguing	argue	VERB
inlawrev-27132	1021	163	that	that	SCONJ
inlawrev-27132	1021	164	the	the	DET
inlawrev-27132	1021	165	ibtr	ibtr	VERB
inlawrev-27132	1021	166	acted	act	VERB
inlawrev-27132	1021	167	arbitrarily	arbitrarily	ADV
inlawrev-27132	1021	168	and	and	CCONJ
inlawrev-27132	1021	169	capriciously	capriciously	ADV
inlawrev-27132	1021	170	when	when	SCONJ
inlawrev-27132	1021	171	it	it	PRON
inlawrev-27132	1021	172	reduced	reduce	VERB
inlawrev-27132	1021	173	the	the	DET
inlawrev-27132	1021	174	assessor	assessor	NOUN
inlawrev-27132	1021	175	’s	’s	PART
inlawrev-27132	1021	176	valuations	valuation	NOUN
inlawrev-27132	1021	177	by	by	ADP
inlawrev-27132	1021	178	applying	apply	VERB
inlawrev-27132	1021	179	the	the	DET
inlawrev-27132	1021	180	adjustments	adjustment	NOUN
inlawrev-27132	1021	181	for	for	ADP
inlawrev-27132	1021	182	non	non	ADJ
inlawrev-27132	1021	183	-	-	ADJ
inlawrev-27132	1021	184	existent	existent	ADJ
inlawrev-27132	1021	185	excess	excess	ADJ
inlawrev-27132	1021	186	office	office	NOUN
inlawrev-27132	1021	187	space.333	space.333	NOUN
inlawrev-27132	1021	188	this	this	DET
inlawrev-27132	1021	189	reduction	reduction	NOUN
inlawrev-27132	1021	190	,	,	PUNCT
inlawrev-27132	1021	191	the	the	DET
inlawrev-27132	1021	192	assessor	assessor	NOUN
inlawrev-27132	1021	193	argued	argue	VERB
inlawrev-27132	1021	194	,	,	PUNCT
inlawrev-27132	1021	195	was	be	AUX
inlawrev-27132	1021	196	not	not	PART
inlawrev-27132	1021	197	supported	support	VERB
inlawrev-27132	1021	198	by	by	ADP
inlawrev-27132	1021	199	the	the	DET
inlawrev-27132	1021	200	evidence.334	evidence.334	NOUN
inlawrev-27132	1021	201	carpenter	carpenter	NOUN
inlawrev-27132	1021	202	disagreed	disagree	VERB
inlawrev-27132	1021	203	,	,	PUNCT
inlawrev-27132	1021	204	arguing	argue	VERB
inlawrev-27132	1021	205	that	that	SCONJ
inlawrev-27132	1021	206	the	the	DET
inlawrev-27132	1021	207	assessor	assessor	NOUN
inlawrev-27132	1021	208	inflated	inflate	VERB
inlawrev-27132	1021	209	the	the	DET
inlawrev-27132	1021	210	value	value	NOUN
inlawrev-27132	1021	211	of	of	ADP
inlawrev-27132	1021	212	its	its	PRON
inlawrev-27132	1021	213	manufacturing	manufacturing	NOUN
inlawrev-27132	1021	214	facility	facility	NOUN
inlawrev-27132	1021	215	by	by	ADP
inlawrev-27132	1021	216	ignoring	ignore	VERB
inlawrev-27132	1021	217	the	the	DET
inlawrev-27132	1021	218	value	value	NOUN
inlawrev-27132	1021	219	of	of	ADP
inlawrev-27132	1021	220	the	the	DET
inlawrev-27132	1021	221	extra	extra	ADJ
inlawrev-27132	1021	222	office	office	NOUN
inlawrev-27132	1021	223	space	space	NOUN
inlawrev-27132	1021	224	that	that	PRON
inlawrev-27132	1021	225	it	it	PRON
inlawrev-27132	1021	226	had.335	had.335	VERB
inlawrev-27132	1021	227	the	the	DET
inlawrev-27132	1021	228	tax	tax	NOUN
inlawrev-27132	1021	229	court	court	NOUN
inlawrev-27132	1021	230	agreed	agree	VERB
inlawrev-27132	1021	231	with	with	ADP
inlawrev-27132	1021	232	the	the	DET
inlawrev-27132	1021	233	assessor	assessor	NOUN
inlawrev-27132	1021	234	.	.	PUNCT
inlawrev-27132	1022	1	it	it	PRON
inlawrev-27132	1022	2	said	say	VERB
inlawrev-27132	1022	3	that	that	SCONJ
inlawrev-27132	1022	4	the	the	DET
inlawrev-27132	1022	5	ibtr	ibtr	VERB
inlawrev-27132	1022	6	provided	provide	VERB
inlawrev-27132	1022	7	no	no	DET
inlawrev-27132	1022	8	explanation	explanation	NOUN
inlawrev-27132	1022	9	for	for	ADP
inlawrev-27132	1022	10	the	the	DET
inlawrev-27132	1022	11	values	value	NOUN
inlawrev-27132	1022	12	it	it	PRON
inlawrev-27132	1022	13	claimed	claim	VERB
inlawrev-27132	1022	14	corresponded	correspond	VERB
inlawrev-27132	1022	15	to	to	ADP
inlawrev-27132	1022	16	the	the	DET
inlawrev-27132	1022	17	alleged	alleged	ADJ
inlawrev-27132	1022	18	extra	extra	ADJ
inlawrev-27132	1022	19	office	office	NOUN
inlawrev-27132	1022	20	space	space	NOUN
inlawrev-27132	1022	21	,	,	PUNCT
inlawrev-27132	1022	22	which	which	PRON
inlawrev-27132	1022	23	it	it	PRON
inlawrev-27132	1022	24	used	use	VERB
inlawrev-27132	1022	25	to	to	PART
inlawrev-27132	1022	26	reduce	reduce	VERB
inlawrev-27132	1022	27	the	the	DET
inlawrev-27132	1022	28	assessed	assess	VERB
inlawrev-27132	1022	29	value	value	NOUN
inlawrev-27132	1022	30	of	of	ADP
inlawrev-27132	1022	31	the	the	DET
inlawrev-27132	1022	32	property.336	property.336	NOUN
inlawrev-27132	1022	33	the	the	DET
inlawrev-27132	1022	34	ibtr	ibtr	VERB
inlawrev-27132	1022	35	had	have	AUX
inlawrev-27132	1022	36	used	use	VERB
inlawrev-27132	1022	37	the	the	DET
inlawrev-27132	1022	38	marshall	marshall	PROPN
inlawrev-27132	1022	39	valuation	valuation	PROPN
inlawrev-27132	1022	40	service	service	PROPN
inlawrev-27132	1022	41	(	(	PUNCT
inlawrev-27132	1022	42	“	"	PUNCT
inlawrev-27132	1022	43	mvs	mvs	PROPN
inlawrev-27132	1022	44	”	"	PUNCT
inlawrev-27132	1022	45	)	)	PUNCT
inlawrev-27132	1022	46	cost	cost	VERB
inlawrev-27132	1022	47	schedules	schedule	NOUN
inlawrev-27132	1022	48	to	to	PART
inlawrev-27132	1022	49	calculate	calculate	VERB
inlawrev-27132	1022	50	the	the	DET
inlawrev-27132	1022	51	adjustments	adjustment	NOUN
inlawrev-27132	1022	52	it	it	PRON
inlawrev-27132	1022	53	made	make	VERB
inlawrev-27132	1022	54	to	to	PART
inlawrev-27132	1022	55	carpenter	carpenter	VERB
inlawrev-27132	1022	56	’s	’s	PART
inlawrev-27132	1022	57	property	property	NOUN
inlawrev-27132	1022	58	.	.	PUNCT
inlawrev-27132	1023	1	the	the	DET
inlawrev-27132	1023	2	tax	tax	NOUN
inlawrev-27132	1023	3	court	court	NOUN
inlawrev-27132	1023	4	noted	note	VERB
inlawrev-27132	1023	5	that	that	SCONJ
inlawrev-27132	1023	6	the	the	DET
inlawrev-27132	1023	7	mvs	mvs	PROPN
inlawrev-27132	1023	8	does	do	AUX
inlawrev-27132	1023	9	not	not	PART
inlawrev-27132	1023	10	authorize	authorize	VERB
inlawrev-27132	1023	11	any	any	DET
inlawrev-27132	1023	12	automatic	automatic	ADJ
inlawrev-27132	1023	13	adjustment	adjustment	NOUN
inlawrev-27132	1023	14	for	for	ADP
inlawrev-27132	1023	15	atypical	atypical	ADJ
inlawrev-27132	1023	16	office	office	NOUN
inlawrev-27132	1023	17	space	space	NOUN
inlawrev-27132	1023	18	as	as	SCONJ
inlawrev-27132	1023	19	it	it	PRON
inlawrev-27132	1023	20	does	do	VERB
inlawrev-27132	1023	21	for	for	ADP
inlawrev-27132	1023	22	other	other	ADJ
inlawrev-27132	1023	23	items	item	NOUN
inlawrev-27132	1023	24	such	such	ADJ
inlawrev-27132	1023	25	as	as	ADP
inlawrev-27132	1023	26	,	,	PUNCT
inlawrev-27132	1023	27	for	for	ADP
inlawrev-27132	1023	28	example	example	NOUN
inlawrev-27132	1023	29	,	,	PUNCT
inlawrev-27132	1023	30	sprinklers	sprinkler	NOUN
inlawrev-27132	1023	31	and	and	CCONJ
inlawrev-27132	1023	32	elevators.3	elevators.3	VERB
inlawrev-27132	1023	33	3	3	NUM
inlawrev-27132	1023	34	7	7	NUM
inlawrev-27132	1023	35	the	the	DET
inlawrev-27132	1023	36	tax	tax	NOUN
inlawrev-27132	1023	37	court	court	NOUN
inlawrev-27132	1023	38	noted	note	VERB
inlawrev-27132	1023	39	that	that	SCONJ
inlawrev-27132	1023	40	the	the	DET
inlawrev-27132	1023	41	mvs	mvs	PROPN
inlawrev-27132	1023	42	permits	permit	VERB
inlawrev-27132	1023	43	adjustments	adjustment	NOUN
inlawrev-27132	1023	44	when	when	SCONJ
inlawrev-27132	1023	45	buildings	building	NOUN
inlawrev-27132	1023	46	vary	vary	VERB
inlawrev-27132	1023	47	due	due	ADJ
inlawrev-27132	1023	48	to	to	ADP
inlawrev-27132	1023	49	differing	differ	VERB
inlawrev-27132	1023	50	interior	interior	ADJ
inlawrev-27132	1023	51	finishes.338	finishes.338	NOUN
inlawrev-27132	1023	52	these	these	DET
inlawrev-27132	1023	53	adjustments	adjustment	NOUN
inlawrev-27132	1023	54	,	,	PUNCT
inlawrev-27132	1023	55	however	however	ADV
inlawrev-27132	1023	56	,	,	PUNCT
inlawrev-27132	1023	57	can	can	AUX
inlawrev-27132	1023	58	not	not	PART
inlawrev-27132	1023	59	be	be	AUX
inlawrev-27132	1023	60	made	make	VERB
inlawrev-27132	1023	61	until	until	SCONJ
inlawrev-27132	1023	62	the	the	DET
inlawrev-27132	1023	63	assessor	assessor	NOUN
inlawrev-27132	1023	64	or	or	CCONJ
inlawrev-27132	1023	65	appraiser	appraiser	NOUN
inlawrev-27132	1023	66	thoroughly	thoroughly	ADV
inlawrev-27132	1023	67	inspects	inspect	VERB
inlawrev-27132	1023	68	the	the	DET
inlawrev-27132	1023	69	building	building	NOUN
inlawrev-27132	1023	70	and	and	CCONJ
inlawrev-27132	1023	71	estimates	estimate	VERB
inlawrev-27132	1023	72	how	how	SCONJ
inlawrev-27132	1023	73	the	the	DET
inlawrev-27132	1023	74	interior	interior	ADJ
inlawrev-27132	1023	75	finishes	finish	NOUN
inlawrev-27132	1023	76	affect	affect	VERB
inlawrev-27132	1023	77	the	the	DET
inlawrev-27132	1023	78	buildings	building	NOUN
inlawrev-27132	1023	79	’	'	PUNCT
inlawrev-27132	1023	80	quality.339	quality.339	VERB
inlawrev-27132	1023	81	the	the	DET
inlawrev-27132	1023	82	tax	tax	NOUN
inlawrev-27132	1023	83	court	court	NOUN
inlawrev-27132	1023	84	determined	determine	VERB
inlawrev-27132	1023	85	that	that	SCONJ
inlawrev-27132	1023	86	,	,	PUNCT
inlawrev-27132	1023	87	because	because	SCONJ
inlawrev-27132	1023	88	no	no	DET
inlawrev-27132	1023	89	evidence	evidence	NOUN
inlawrev-27132	1023	90	showed	show	VERB
inlawrev-27132	1023	91	that	that	SCONJ
inlawrev-27132	1023	92	the	the	DET
inlawrev-27132	1023	93	assessor	assessor	NOUN
inlawrev-27132	1023	94	or	or	CCONJ
inlawrev-27132	1023	95	appraiser	appraiser	NOUN
inlawrev-27132	1023	96	inspected	inspect	VERB
inlawrev-27132	1023	97	the	the	DET
inlawrev-27132	1023	98	property	property	NOUN
inlawrev-27132	1023	99	,	,	PUNCT
inlawrev-27132	1023	100	the	the	DET
inlawrev-27132	1023	101	ibtr	ibtr	NOUN
inlawrev-27132	1023	102	could	could	AUX
inlawrev-27132	1023	103	not	not	PART
inlawrev-27132	1023	104	rely	rely	VERB
inlawrev-27132	1023	105	on	on	ADP
inlawrev-27132	1023	106	the	the	DET
inlawrev-27132	1023	107	mvs	mvs	NOUN
inlawrev-27132	1023	108	as	as	ADP
inlawrev-27132	1023	109	support	support	NOUN
inlawrev-27132	1023	110	for	for	ADP
inlawrev-27132	1023	111	its	its	PRON
inlawrev-27132	1023	112	lessened	lessened	ADJ
inlawrev-27132	1023	113	valuation.340	valuation.340	NOUN
inlawrev-27132	1023	114	the	the	DET
inlawrev-27132	1023	115	tax	tax	NOUN
inlawrev-27132	1023	116	court	court	NOUN
inlawrev-27132	1023	117	went	go	VERB
inlawrev-27132	1023	118	on	on	ADP
inlawrev-27132	1023	119	to	to	PART
inlawrev-27132	1023	120	determine	determine	VERB
inlawrev-27132	1023	121	that	that	SCONJ
inlawrev-27132	1023	122	the	the	DET
inlawrev-27132	1023	123	ibtr	ibtr	NOUN
inlawrev-27132	1023	124	provided	provide	VERB
inlawrev-27132	1023	125	no	no	DET
inlawrev-27132	1023	126	explanation	explanation	NOUN
inlawrev-27132	1023	127	328	328	NUM
inlawrev-27132	1023	128	.	.	PUNCT
inlawrev-27132	1024	1	i	i	PRON
inlawrev-27132	1024	2	d.	d.	PROPN
inlawrev-27132	1024	3	329	329	NUM
inlawrev-27132	1024	4	.	.	PUNCT
inlawrev-27132	1025	1	i	i	PRON
inlawrev-27132	1025	2	d.	d.	PROPN
inlawrev-27132	1025	3	at	at	ADP
inlawrev-27132	1025	4	964	964	NUM
inlawrev-27132	1025	5	.	.	PUNCT
inlawrev-27132	1026	1	330	330	NUM
inlawrev-27132	1026	2	.	.	PUNCT
inlawrev-27132	1027	1	i	i	PRON
inlawrev-27132	1027	2	d.	d.	PROPN
inlawrev-27132	1027	3	331	331	NUM
inlawrev-27132	1027	4	.	.	PUNCT
inlawrev-27132	1028	1	i	i	PRON
inlawrev-27132	1028	2	d.	d.	PROPN
inlawrev-27132	1028	3	332	332	NUM
inlawrev-27132	1028	4	.	.	PUNCT
inlawrev-27132	1029	1	i	i	PRON
inlawrev-27132	1029	2	d.	d.	PROPN
inlawrev-27132	1029	3	at	at	ADP
inlawrev-27132	1029	4	965	965	NUM
inlawrev-27132	1029	5	.	.	PUNCT
inlawrev-27132	1030	1	333	333	NUM
inlawrev-27132	1030	2	.	.	PUNCT
inlawrev-27132	1031	1	i	i	PRON
inlawrev-27132	1031	2	d.	d.	PROPN
inlawrev-27132	1031	3	334	334	NUM
inlawrev-27132	1031	4	.	.	PUNCT
inlawrev-27132	1032	1	i	i	PRON
inlawrev-27132	1032	2	d.	d.	PROPN
inlawrev-27132	1032	3	335	335	NUM
inlawrev-27132	1032	4	.	.	PUNCT
inlawrev-27132	1033	1	i	i	PRON
inlawrev-27132	1033	2	d.	d.	PROPN
inlawrev-27132	1033	3	336	336	NUM
inlawrev-27132	1033	4	.	.	PUNCT
inlawrev-27132	1034	1	i	i	PRON
inlawrev-27132	1034	2	d.	d.	PROPN
inlawrev-27132	1034	3	337	337	NUM
inlawrev-27132	1034	4	.	.	PUNCT
inlawrev-27132	1035	1	i	i	PRON
inlawrev-27132	1035	2	d.	d.	PROPN
inlawrev-27132	1035	3	at	at	ADP
inlawrev-27132	1035	4	966	966	NUM
inlawrev-27132	1035	5	.	.	PUNCT
inlawrev-27132	1035	6	338	338	NUM
inlawrev-27132	1035	7	.	.	PUNCT
inlawrev-27132	1036	1	i	i	PRON
inlawrev-27132	1036	2	d.	d.	PROPN
inlawrev-27132	1036	3	339	339	NUM
inlawrev-27132	1036	4	.	.	PUNCT
inlawrev-27132	1037	1	i	i	PRON
inlawrev-27132	1037	2	d.	d.	PROPN
inlawrev-27132	1037	3	340	340	NUM
inlawrev-27132	1037	4	.	.	PUNCT
inlawrev-27132	1038	1	i	i	PRON
inlawrev-27132	1038	2	d.	d.	PROPN
inlawrev-27132	1038	3	2022	2022	NUM
inlawrev-27132	1038	4	]	]	PUNCT
inlawrev-27132	1038	5	tax	tax	NOUN
inlawrev-27132	1038	6	law	law	NOUN
inlawrev-27132	1038	7	–	–	PUNCT
inlawrev-27132	1038	8	state	state	NOUN
inlawrev-27132	1038	9	701	701	NUM
inlawrev-27132	1038	10	why	why	SCONJ
inlawrev-27132	1038	11	it	it	PRON
inlawrev-27132	1038	12	chose	choose	VERB
inlawrev-27132	1038	13	its	its	PRON
inlawrev-27132	1038	14	method	method	NOUN
inlawrev-27132	1038	15	of	of	ADP
inlawrev-27132	1038	16	calculating	calculate	VERB
inlawrev-27132	1038	17	the	the	DET
inlawrev-27132	1038	18	atypical	atypical	ADJ
inlawrev-27132	1038	19	office	office	NOUN
inlawrev-27132	1038	20	space	space	NOUN
inlawrev-27132	1038	21	adjustment	adjustment	NOUN
inlawrev-27132	1038	22	over	over	ADP
inlawrev-27132	1038	23	others.341	others.341	NOUN
inlawrev-27132	1038	24	finally	finally	ADV
inlawrev-27132	1038	25	,	,	PUNCT
inlawrev-27132	1038	26	the	the	DET
inlawrev-27132	1038	27	tax	tax	NOUN
inlawrev-27132	1038	28	court	court	NOUN
inlawrev-27132	1038	29	held	hold	VERB
inlawrev-27132	1038	30	that	that	SCONJ
inlawrev-27132	1038	31	no	no	DET
inlawrev-27132	1038	32	evidence	evidence	NOUN
inlawrev-27132	1038	33	(	(	PUNCT
inlawrev-27132	1038	34	i.e.	i.e.	X
inlawrev-27132	1038	35	,	,	PUNCT
inlawrev-27132	1038	36	no	no	DET
inlawrev-27132	1038	37	witness	witness	NOUN
inlawrev-27132	1038	38	testimony	testimony	NOUN
inlawrev-27132	1038	39	,	,	PUNCT
inlawrev-27132	1038	40	no	no	DET
inlawrev-27132	1038	41	exhibits	exhibit	NOUN
inlawrev-27132	1038	42	,	,	PUNCT
inlawrev-27132	1038	43	no	no	DET
inlawrev-27132	1038	44	post	post	NOUN
inlawrev-27132	1038	45	hearing	hearing	NOUN
inlawrev-27132	1038	46	briefs	brief	NOUN
inlawrev-27132	1038	47	,	,	PUNCT
inlawrev-27132	1038	48	and	and	CCONJ
inlawrev-27132	1038	49	no	no	DET
inlawrev-27132	1038	50	citation	citation	NOUN
inlawrev-27132	1038	51	to	to	ADP
inlawrev-27132	1038	52	authoritative	authoritative	ADJ
inlawrev-27132	1038	53	source	source	NOUN
inlawrev-27132	1038	54	)	)	PUNCT
inlawrev-27132	1038	55	was	be	AUX
inlawrev-27132	1038	56	presented	present	VERB
inlawrev-27132	1038	57	to	to	ADP
inlawrev-27132	1038	58	or	or	CCONJ
inlawrev-27132	1038	59	identified	identify	VERB
inlawrev-27132	1038	60	by	by	ADP
inlawrev-27132	1038	61	the	the	DET
inlawrev-27132	1038	62	ibtr	ibtr	ADJ
inlawrev-27132	1038	63	supporting	support	VERB
inlawrev-27132	1038	64	the	the	DET
inlawrev-27132	1038	65	existence	existence	NOUN
inlawrev-27132	1038	66	of	of	ADP
inlawrev-27132	1038	67	any	any	DET
inlawrev-27132	1038	68	atypical	atypical	ADJ
inlawrev-27132	1038	69	office	office	NOUN
inlawrev-27132	1038	70	space	space	NOUN
inlawrev-27132	1038	71	that	that	PRON
inlawrev-27132	1038	72	justified	justify	VERB
inlawrev-27132	1038	73	a	a	DET
inlawrev-27132	1038	74	reduction	reduction	NOUN
inlawrev-27132	1038	75	in	in	ADP
inlawrev-27132	1038	76	the	the	DET
inlawrev-27132	1038	77	assessed	assess	VERB
inlawrev-27132	1038	78	value	value	NOUN
inlawrev-27132	1038	79	of	of	ADP
inlawrev-27132	1038	80	the	the	DET
inlawrev-27132	1038	81	property.342	property.342	NOUN
inlawrev-27132	1038	82	the	the	DET
inlawrev-27132	1038	83	tax	tax	NOUN
inlawrev-27132	1038	84	court	court	NOUN
inlawrev-27132	1038	85	concluded	conclude	VERB
inlawrev-27132	1038	86	that	that	SCONJ
inlawrev-27132	1038	87	,	,	PUNCT
inlawrev-27132	1038	88	because	because	SCONJ
inlawrev-27132	1038	89	no	no	DET
inlawrev-27132	1038	90	evidence	evidence	NOUN
inlawrev-27132	1038	91	existed	exist	VERB
inlawrev-27132	1038	92	supporting	support	VERB
inlawrev-27132	1038	93	the	the	DET
inlawrev-27132	1038	94	ibtr	ibtr	NOUN
inlawrev-27132	1038	95	’s	’s	PART
inlawrev-27132	1038	96	decision	decision	NOUN
inlawrev-27132	1038	97	to	to	PART
inlawrev-27132	1038	98	consider	consider	VERB
inlawrev-27132	1038	99	the	the	DET
inlawrev-27132	1038	100	atypical	atypical	ADJ
inlawrev-27132	1038	101	office	office	NOUN
inlawrev-27132	1038	102	space	space	NOUN
inlawrev-27132	1038	103	and	and	CCONJ
inlawrev-27132	1038	104	reduce	reduce	VERB
inlawrev-27132	1038	105	the	the	DET
inlawrev-27132	1038	106	assessor	assessor	NOUN
inlawrev-27132	1038	107	’s	’s	PART
inlawrev-27132	1038	108	assessment	assessment	NOUN
inlawrev-27132	1038	109	,	,	PUNCT
inlawrev-27132	1038	110	the	the	DET
inlawrev-27132	1038	111	ibtr	ibtr	VERB
inlawrev-27132	1038	112	acted	act	VERB
inlawrev-27132	1038	113	arbitrarily	arbitrarily	ADV
inlawrev-27132	1038	114	and	and	CCONJ
inlawrev-27132	1038	115	capriciously.343	capriciously.343	NOUN
inlawrev-27132	1038	116	finally	finally	ADV
inlawrev-27132	1038	117	,	,	PUNCT
inlawrev-27132	1038	118	the	the	DET
inlawrev-27132	1038	119	tax	tax	NOUN
inlawrev-27132	1038	120	court	court	NOUN
inlawrev-27132	1038	121	considered	consider	VERB
inlawrev-27132	1038	122	carpenter	carpenter	NOUN
inlawrev-27132	1038	123	’s	’s	PART
inlawrev-27132	1038	124	claim	claim	NOUN
inlawrev-27132	1038	125	regarding	regard	VERB
inlawrev-27132	1038	126	its	its	PRON
inlawrev-27132	1038	127	third	third	ADJ
inlawrev-27132	1038	128	parcel	parcel	NOUN
inlawrev-27132	1038	129	of	of	ADP
inlawrev-27132	1038	130	land	land	NOUN
inlawrev-27132	1038	131	.	.	PUNCT
inlawrev-27132	1039	1	it	it	PRON
inlawrev-27132	1039	2	owned	own	VERB
inlawrev-27132	1039	3	three	three	NUM
inlawrev-27132	1039	4	parcels	parcel	NOUN
inlawrev-27132	1039	5	but	but	CCONJ
inlawrev-27132	1039	6	challenged	challenge	VERB
inlawrev-27132	1039	7	the	the	DET
inlawrev-27132	1039	8	assessment	assessment	NOUN
inlawrev-27132	1039	9	of	of	ADP
inlawrev-27132	1039	10	only	only	ADV
inlawrev-27132	1039	11	two	two	NUM
inlawrev-27132	1039	12	,	,	PUNCT
inlawrev-27132	1039	13	and	and	CCONJ
inlawrev-27132	1039	14	the	the	DET
inlawrev-27132	1039	15	parties	party	NOUN
inlawrev-27132	1039	16	agreed	agree	VERB
inlawrev-27132	1039	17	that	that	SCONJ
inlawrev-27132	1039	18	the	the	DET
inlawrev-27132	1039	19	two	two	NUM
inlawrev-27132	1039	20	challenged	challenge	VERB
inlawrev-27132	1039	21	parcels	parcel	NOUN
inlawrev-27132	1039	22	should	should	AUX
inlawrev-27132	1039	23	be	be	AUX
inlawrev-27132	1039	24	valued	value	VERB
inlawrev-27132	1039	25	as	as	ADP
inlawrev-27132	1039	26	one	one	NUM
inlawrev-27132	1039	27	economic	economic	ADJ
inlawrev-27132	1039	28	unit.344	unit.344	NOUN
inlawrev-27132	1039	29	despite	despite	SCONJ
inlawrev-27132	1039	30	this	this	PRON
inlawrev-27132	1039	31	,	,	PUNCT
inlawrev-27132	1039	32	the	the	DET
inlawrev-27132	1039	33	valuation	valuation	NOUN
inlawrev-27132	1039	34	of	of	ADP
inlawrev-27132	1039	35	the	the	DET
inlawrev-27132	1039	36	parcels	parcel	NOUN
inlawrev-27132	1039	37	at	at	ADP
inlawrev-27132	1039	38	issue	issue	NOUN
inlawrev-27132	1039	39	included	include	VERB
inlawrev-27132	1039	40	the	the	DET
inlawrev-27132	1039	41	third	third	ADJ
inlawrev-27132	1039	42	parcel	parcel	NOUN
inlawrev-27132	1039	43	.	.	PUNCT
inlawrev-27132	1040	1	at	at	ADP
inlawrev-27132	1040	2	the	the	DET
inlawrev-27132	1040	3	hearing	hearing	NOUN
inlawrev-27132	1040	4	before	before	ADP
inlawrev-27132	1040	5	the	the	DET
inlawrev-27132	1040	6	ibtr	ibtr	ADJ
inlawrev-27132	1040	7	,	,	PUNCT
inlawrev-27132	1040	8	both	both	DET
inlawrev-27132	1040	9	parties	party	NOUN
inlawrev-27132	1040	10	’	'	PUNCT
inlawrev-27132	1040	11	appraisers	appraiser	NOUN
inlawrev-27132	1040	12	had	have	AUX
inlawrev-27132	1040	13	testified	testify	VERB
inlawrev-27132	1040	14	,	,	PUNCT
inlawrev-27132	1040	15	saying	say	VERB
inlawrev-27132	1040	16	that	that	SCONJ
inlawrev-27132	1040	17	the	the	DET
inlawrev-27132	1040	18	third	third	PROPN
inlawrev-27132	1040	19	parcel	parcel	NOUN
inlawrev-27132	1040	20	’s	’s	PART
inlawrev-27132	1040	21	value	value	NOUN
inlawrev-27132	1040	22	should	should	AUX
inlawrev-27132	1040	23	be	be	AUX
inlawrev-27132	1040	24	subtracted	subtract	VERB
inlawrev-27132	1040	25	from	from	ADP
inlawrev-27132	1040	26	the	the	DET
inlawrev-27132	1040	27	valuation.345	valuation.345	PROPN
inlawrev-27132	1040	28	carpenter	carpenter	NOUN
inlawrev-27132	1040	29	argued	argue	VERB
inlawrev-27132	1040	30	to	to	ADP
inlawrev-27132	1040	31	the	the	DET
inlawrev-27132	1040	32	tax	tax	NOUN
inlawrev-27132	1040	33	court	court	NOUN
inlawrev-27132	1040	34	that	that	PRON
inlawrev-27132	1040	35	the	the	DET
inlawrev-27132	1040	36	ibtr	ibtr	VERB
inlawrev-27132	1040	37	’s	’s	PART
inlawrev-27132	1040	38	valuation	valuation	NOUN
inlawrev-27132	1040	39	of	of	ADP
inlawrev-27132	1040	40	the	the	DET
inlawrev-27132	1040	41	parcels	parcel	NOUN
inlawrev-27132	1040	42	at	at	ADP
inlawrev-27132	1040	43	issue	issue	NOUN
inlawrev-27132	1040	44	must	must	AUX
inlawrev-27132	1040	45	reflect	reflect	VERB
inlawrev-27132	1040	46	this	this	PRON
inlawrev-27132	1040	47	,	,	PUNCT
inlawrev-27132	1040	48	and	and	CCONJ
inlawrev-27132	1040	49	the	the	DET
inlawrev-27132	1040	50	ibtr	ibtr	NOUN
inlawrev-27132	1040	51	’s	’s	PART
inlawrev-27132	1040	52	ignoring	ignore	VERB
inlawrev-27132	1040	53	it	it	PRON
inlawrev-27132	1040	54	constituted	constitute	VERB
inlawrev-27132	1040	55	error.346	error.346	ADJ
inlawrev-27132	1040	56	the	the	DET
inlawrev-27132	1040	57	assessor	assessor	NOUN
inlawrev-27132	1040	58	argued	argue	VERB
inlawrev-27132	1040	59	that	that	SCONJ
inlawrev-27132	1040	60	carpenter	carpenter	NOUN
inlawrev-27132	1040	61	had	have	AUX
inlawrev-27132	1040	62	waived	waive	VERB
inlawrev-27132	1040	63	this	this	DET
inlawrev-27132	1040	64	argument	argument	NOUN
inlawrev-27132	1040	65	because	because	SCONJ
inlawrev-27132	1040	66	it	it	PRON
inlawrev-27132	1040	67	failed	fail	VERB
inlawrev-27132	1040	68	to	to	PART
inlawrev-27132	1040	69	file	file	VERB
inlawrev-27132	1040	70	a	a	DET
inlawrev-27132	1040	71	petition	petition	NOUN
inlawrev-27132	1040	72	for	for	ADP
inlawrev-27132	1040	73	review	review	NOUN
inlawrev-27132	1040	74	independently	independently	ADV
inlawrev-27132	1040	75	asserting	assert	VERB
inlawrev-27132	1040	76	this	this	DET
inlawrev-27132	1040	77	issue.347	issue.347	ADJ
inlawrev-27132	1040	78	the	the	DET
inlawrev-27132	1040	79	tax	tax	NOUN
inlawrev-27132	1040	80	court	court	NOUN
inlawrev-27132	1040	81	rejected	reject	VERB
inlawrev-27132	1040	82	the	the	DET
inlawrev-27132	1040	83	assessor	assessor	NOUN
inlawrev-27132	1040	84	’s	’s	PART
inlawrev-27132	1040	85	argument	argument	NOUN
inlawrev-27132	1040	86	,	,	PUNCT
inlawrev-27132	1040	87	holding	hold	VERB
inlawrev-27132	1040	88	that	that	DET
inlawrev-27132	1040	89	carpenter	carpenter	NOUN
inlawrev-27132	1040	90	did	do	AUX
inlawrev-27132	1040	91	not	not	PART
inlawrev-27132	1040	92	waive	waive	VERB
inlawrev-27132	1040	93	the	the	DET
inlawrev-27132	1040	94	issue	issue	NOUN
inlawrev-27132	1040	95	;	;	PUNCT
inlawrev-27132	1040	96	carpenter	carpenter	NOUN
inlawrev-27132	1040	97	,	,	PUNCT
inlawrev-27132	1040	98	in	in	ADP
inlawrev-27132	1040	99	fact	fact	NOUN
inlawrev-27132	1040	100	,	,	PUNCT
inlawrev-27132	1040	101	raised	raise	VERB
inlawrev-27132	1040	102	the	the	DET
inlawrev-27132	1040	103	issue	issue	NOUN
inlawrev-27132	1040	104	in	in	ADP
inlawrev-27132	1040	105	its	its	PRON
inlawrev-27132	1040	106	response	response	NOUN
inlawrev-27132	1040	107	brief	brief	NOUN
inlawrev-27132	1040	108	opposing	oppose	VERB
inlawrev-27132	1040	109	the	the	DET
inlawrev-27132	1040	110	assessor	assessor	NOUN
inlawrev-27132	1040	111	’s	’s	PART
inlawrev-27132	1040	112	original	original	ADJ
inlawrev-27132	1040	113	tax	tax	NOUN
inlawrev-27132	1040	114	appeal.348	appeal.348	NOUN
inlawrev-27132	1040	115	carpenter	carpenter	NOUN
inlawrev-27132	1040	116	asserted	assert	VERB
inlawrev-27132	1040	117	the	the	DET
inlawrev-27132	1040	118	argument	argument	NOUN
inlawrev-27132	1040	119	to	to	ADP
inlawrev-27132	1040	120	the	the	DET
inlawrev-27132	1040	121	ibtr	ibtr	NOUN
inlawrev-27132	1040	122	,	,	PUNCT
inlawrev-27132	1040	123	but	but	CCONJ
inlawrev-27132	1040	124	the	the	DET
inlawrev-27132	1040	125	ibtr	ibtr	NOUN
inlawrev-27132	1040	126	failed	fail	VERB
inlawrev-27132	1040	127	to	to	PART
inlawrev-27132	1040	128	consider	consider	VERB
inlawrev-27132	1040	129	it	it	PRON
inlawrev-27132	1040	130	in	in	ADP
inlawrev-27132	1040	131	a	a	DET
inlawrev-27132	1040	132	meaningful	meaningful	ADJ
inlawrev-27132	1040	133	manner.349	manner.349	NOUN
inlawrev-27132	1040	134	the	the	DET
inlawrev-27132	1040	135	tax	tax	NOUN
inlawrev-27132	1040	136	court	court	NOUN
inlawrev-27132	1040	137	held	hold	VERB
inlawrev-27132	1040	138	that	that	SCONJ
inlawrev-27132	1040	139	the	the	DET
inlawrev-27132	1040	140	ibtr	ibtr	ADJ
inlawrev-27132	1040	141	assigns	assign	NOUN
inlawrev-27132	1040	142	relevance	relevance	NOUN
inlawrev-27132	1040	143	and	and	CCONJ
inlawrev-27132	1040	144	weight	weight	NOUN
inlawrev-27132	1040	145	to	to	ADP
inlawrev-27132	1040	146	the	the	DET
inlawrev-27132	1040	147	evidence	evidence	NOUN
inlawrev-27132	1040	148	the	the	DET
inlawrev-27132	1040	149	parties	party	NOUN
inlawrev-27132	1040	150	present	present	ADJ
inlawrev-27132	1040	151	but	but	CCONJ
inlawrev-27132	1040	152	can	can	AUX
inlawrev-27132	1040	153	not	not	PART
inlawrev-27132	1040	154	refuse	refuse	VERB
inlawrev-27132	1040	155	to	to	PART
inlawrev-27132	1040	156	consider	consider	VERB
inlawrev-27132	1040	157	probative	probative	ADJ
inlawrev-27132	1040	158	evidence	evidence	NOUN
inlawrev-27132	1040	159	or	or	CCONJ
inlawrev-27132	1040	160	the	the	DET
inlawrev-27132	1040	161	parties	party	NOUN
inlawrev-27132	1040	162	’	'	PUNCT
inlawrev-27132	1040	163	related	relate	VERB
inlawrev-27132	1040	164	arguments.350	arguments.350	PROPN
inlawrev-27132	1040	165	in	in	ADP
inlawrev-27132	1040	166	other	other	ADJ
inlawrev-27132	1040	167	words	word	NOUN
inlawrev-27132	1040	168	,	,	PUNCT
inlawrev-27132	1040	169	the	the	DET
inlawrev-27132	1040	170	ibtr	ibtr	VERB
inlawrev-27132	1040	171	can	can	AUX
inlawrev-27132	1040	172	not	not	PART
inlawrev-27132	1040	173	ignore	ignore	VERB
inlawrev-27132	1040	174	any	any	DET
inlawrev-27132	1040	175	evidence	evidence	NOUN
inlawrev-27132	1040	176	or	or	CCONJ
inlawrev-27132	1040	177	arguments	argument	NOUN
inlawrev-27132	1040	178	pertaining	pertain	VERB
inlawrev-27132	1040	179	to	to	ADP
inlawrev-27132	1040	180	the	the	DET
inlawrev-27132	1040	181	disputed	dispute	VERB
inlawrev-27132	1040	182	issues	issue	NOUN
inlawrev-27132	1040	183	.	.	PUNCT
inlawrev-27132	1041	1	the	the	DET
inlawrev-27132	1041	2	tax	tax	NOUN
inlawrev-27132	1041	3	court	court	NOUN
inlawrev-27132	1041	4	said	say	VERB
inlawrev-27132	1041	5	this	this	PRON
inlawrev-27132	1041	6	is	be	AUX
inlawrev-27132	1041	7	exactly	exactly	ADV
inlawrev-27132	1041	8	what	what	PRON
inlawrev-27132	1041	9	the	the	DET
inlawrev-27132	1041	10	ibtr	ibtr	ADJ
inlawrev-27132	1041	11	did.351	did.351	NOUN
inlawrev-27132	1041	12	accordingly	accordingly	ADV
inlawrev-27132	1041	13	,	,	PUNCT
inlawrev-27132	1041	14	the	the	DET
inlawrev-27132	1041	15	tax	tax	NOUN
inlawrev-27132	1041	16	court	court	NOUN
inlawrev-27132	1041	17	reversed	reverse	VERB
inlawrev-27132	1041	18	the	the	DET
inlawrev-27132	1041	19	ibtr	ibtr	NOUN
inlawrev-27132	1041	20	’s	’s	PART
inlawrev-27132	1041	21	decision	decision	NOUN
inlawrev-27132	1041	22	and	and	CCONJ
inlawrev-27132	1041	23	remanded	remand	VERB
inlawrev-27132	1041	24	the	the	DET
inlawrev-27132	1041	25	matter	matter	NOUN
inlawrev-27132	1041	26	back	back	ADV
inlawrev-27132	1041	27	to	to	ADP
inlawrev-27132	1041	28	the	the	DET
inlawrev-27132	1041	29	ibtr	ibtr	NOUN
inlawrev-27132	1041	30	to	to	PART
inlawrev-27132	1041	31	:	:	PUNCT
inlawrev-27132	1041	32	(	(	PUNCT
inlawrev-27132	1041	33	i	i	NOUN
inlawrev-27132	1041	34	)	)	PUNCT
inlawrev-27132	1041	35	consider	consider	VERB
inlawrev-27132	1041	36	carpenter	carpenter	NOUN
inlawrev-27132	1041	37	’s	’s	PART
inlawrev-27132	1041	38	evidence	evidence	NOUN
inlawrev-27132	1041	39	and	and	CCONJ
inlawrev-27132	1041	40	argument	argument	NOUN
inlawrev-27132	1041	41	concerning	concern	VERB
inlawrev-27132	1041	42	removing	remove	VERB
inlawrev-27132	1041	43	the	the	DET
inlawrev-27132	1041	44	third	third	ADJ
inlawrev-27132	1041	45	parcel	parcel	NOUN
inlawrev-27132	1041	46	’s	’s	PART
inlawrev-27132	1041	47	value	value	NOUN
inlawrev-27132	1041	48	from	from	ADP
inlawrev-27132	1041	49	the	the	DET
inlawrev-27132	1041	50	valuation	valuation	NOUN
inlawrev-27132	1041	51	of	of	ADP
inlawrev-27132	1041	52	the	the	DET
inlawrev-27132	1041	53	parcels	parcel	NOUN
inlawrev-27132	1041	54	at	at	ADP
inlawrev-27132	1041	55	issue	issue	NOUN
inlawrev-27132	1041	56	,	,	PUNCT
inlawrev-27132	1041	57	and	and	CCONJ
inlawrev-27132	1041	58	(	(	PUNCT
inlawrev-27132	1041	59	ii	ii	NOUN
inlawrev-27132	1041	60	)	)	PUNCT
inlawrev-27132	1041	61	adjust	adjust	VERB
inlawrev-27132	1041	62	the	the	DET
inlawrev-27132	1041	63	assessor	assessor	NOUN
inlawrev-27132	1041	64	’s	’s	PART
inlawrev-27132	1041	65	2012	2012	NUM
inlawrev-27132	1041	66	and	and	CCONJ
inlawrev-27132	1041	67	2016	2016	NUM
inlawrev-27132	1041	68	valuations	valuation	NOUN
inlawrev-27132	1041	69	without	without	ADP
inlawrev-27132	1041	70	using	use	VERB
inlawrev-27132	1041	71	its	its	PRON
inlawrev-27132	1041	72	adjustments	adjustment	NOUN
inlawrev-27132	1041	73	for	for	ADP
inlawrev-27132	1041	74	atypical	atypical	ADJ
inlawrev-27132	1041	75	office	office	NOUN
inlawrev-27132	1041	76	space.352	space.352	VERB
inlawrev-27132	1041	77	4	4	NUM
inlawrev-27132	1041	78	.	.	PUNCT
inlawrev-27132	1041	79	hatke	hatke	NOUN
inlawrev-27132	1041	80	v.	v.	ADP
inlawrev-27132	1041	81	potter.353	potter.353	NOUN
inlawrev-27132	1041	82	—	—	PUNCT
inlawrev-27132	1041	83	the	the	DET
inlawrev-27132	1041	84	issue	issue	NOUN
inlawrev-27132	1041	85	before	before	SCONJ
inlawrev-27132	1041	86	the	the	DET
inlawrev-27132	1041	87	tax	tax	NOUN
inlawrev-27132	1041	88	court	court	NOUN
inlawrev-27132	1041	89	was	be	AUX
inlawrev-27132	1041	90	whether	whether	SCONJ
inlawrev-27132	1041	91	a	a	DET
inlawrev-27132	1041	92	property	property	NOUN
inlawrev-27132	1041	93	341	341	NUM
inlawrev-27132	1041	94	.	.	PUNCT
inlawrev-27132	1042	1	i	i	PRON
inlawrev-27132	1042	2	d.	d.	PROPN
inlawrev-27132	1042	3	342	342	NUM
inlawrev-27132	1042	4	.	.	PUNCT
inlawrev-27132	1043	1	i	i	PRON
inlawrev-27132	1043	2	d.	d.	PROPN
inlawrev-27132	1043	3	at	at	ADP
inlawrev-27132	1043	4	966	966	NUM
inlawrev-27132	1043	5	-	-	SYM
inlawrev-27132	1043	6	67	67	NUM
inlawrev-27132	1043	7	.	.	PUNCT
inlawrev-27132	1043	8	343	343	NUM
inlawrev-27132	1043	9	.	.	PUNCT
inlawrev-27132	1044	1	i	i	PRON
inlawrev-27132	1044	2	d.	d.	PROPN
inlawrev-27132	1044	3	at	at	ADP
inlawrev-27132	1044	4	967	967	NUM
inlawrev-27132	1044	5	.	.	PUNCT
inlawrev-27132	1045	1	344	344	NUM
inlawrev-27132	1045	2	.	.	PUNCT
inlawrev-27132	1046	1	i	i	PRON
inlawrev-27132	1046	2	d.	d.	PROPN
inlawrev-27132	1046	3	345	345	NUM
inlawrev-27132	1046	4	.	.	PUNCT
inlawrev-27132	1047	1	i	i	PRON
inlawrev-27132	1047	2	d.	d.	PROPN
inlawrev-27132	1047	3	at	at	ADP
inlawrev-27132	1047	4	968	968	NUM
inlawrev-27132	1047	5	.	.	PUNCT
inlawrev-27132	1048	1	346	346	NUM
inlawrev-27132	1048	2	.	.	PUNCT
inlawrev-27132	1049	1	i	i	PRON
inlawrev-27132	1049	2	d.	d.	PROPN
inlawrev-27132	1049	3	at	at	ADP
inlawrev-27132	1049	4	967	967	NUM
inlawrev-27132	1049	5	.	.	PUNCT
inlawrev-27132	1050	1	347	347	NUM
inlawrev-27132	1050	2	.	.	PUNCT
inlawrev-27132	1051	1	i	i	PRON
inlawrev-27132	1051	2	d.	d.	PROPN
inlawrev-27132	1051	3	348	348	NUM
inlawrev-27132	1051	4	.	.	PUNCT
inlawrev-27132	1052	1	i	i	PRON
inlawrev-27132	1052	2	d.	d.	PROPN
inlawrev-27132	1052	3	349	349	NUM
inlawrev-27132	1052	4	.	.	PUNCT
inlawrev-27132	1053	1	i	i	PRON
inlawrev-27132	1053	2	d.	d.	PROPN
inlawrev-27132	1053	3	at	at	ADP
inlawrev-27132	1053	4	968	968	NUM
inlawrev-27132	1053	5	.	.	PUNCT
inlawrev-27132	1054	1	350	350	NUM
inlawrev-27132	1054	2	.	.	PUNCT
inlawrev-27132	1055	1	i	i	PRON
inlawrev-27132	1055	2	d.	d.	PROPN
inlawrev-27132	1055	3	351	351	NUM
inlawrev-27132	1055	4	.	.	PUNCT
inlawrev-27132	1056	1	i	i	PRON
inlawrev-27132	1056	2	d.	d.	PROPN
inlawrev-27132	1056	3	352	352	NUM
inlawrev-27132	1056	4	.	.	PUNCT
inlawrev-27132	1057	1	i	i	PRON
inlawrev-27132	1057	2	d.	d.	PROPN
inlawrev-27132	1057	3	353	353	NUM
inlawrev-27132	1057	4	.	.	PUNCT
inlawrev-27132	1057	5	173	173	NUM
inlawrev-27132	1057	6	n.e.3d	n.e.3d	NUM
inlawrev-27132	1057	7	728	728	NUM
inlawrev-27132	1057	8	(	(	PUNCT
inlawrev-27132	1057	9	ind	ind	NOUN
inlawrev-27132	1057	10	.	.	PUNCT
inlawrev-27132	1058	1	t.c	t.c	PROPN
inlawrev-27132	1058	2	.	.	PROPN
inlawrev-27132	1058	3	2021	2021	NUM
inlawrev-27132	1058	4	)	)	PUNCT
inlawrev-27132	1058	5	.	.	PUNCT
inlawrev-27132	1059	1	702	702	NUM
inlawrev-27132	1059	2	indiana	indiana	PROPN
inlawrev-27132	1059	3	law	law	PROPN
inlawrev-27132	1059	4	review	review	NOUN
inlawrev-27132	1059	5	[	[	X
inlawrev-27132	1059	6	vol	vol	NOUN
inlawrev-27132	1059	7	.	.	PUNCT
inlawrev-27132	1059	8	55:669	55:669	ADJ
inlawrev-27132	1059	9	owner	owner	NOUN
inlawrev-27132	1059	10	deserved	deserve	VERB
inlawrev-27132	1059	11	a	a	DET
inlawrev-27132	1059	12	property	property	NOUN
inlawrev-27132	1059	13	-	-	PUNCT
inlawrev-27132	1059	14	tax	tax	NOUN
inlawrev-27132	1059	15	exemption	exemption	NOUN
inlawrev-27132	1059	16	for	for	ADP
inlawrev-27132	1059	17	her	her	PRON
inlawrev-27132	1059	18	property	property	NOUN
inlawrev-27132	1059	19	subject	subject	NOUN
inlawrev-27132	1059	20	to	to	ADP
inlawrev-27132	1059	21	a	a	DET
inlawrev-27132	1059	22	flowage	flowage	NOUN
inlawrev-27132	1059	23	easement	easement	NOUN
inlawrev-27132	1059	24	that	that	PRON
inlawrev-27132	1059	25	allowed	allow	VERB
inlawrev-27132	1059	26	the	the	DET
inlawrev-27132	1059	27	u.s	u.s	PROPN
inlawrev-27132	1059	28	.	.	PROPN
inlawrev-27132	1059	29	government	government	NOUN
inlawrev-27132	1059	30	to	to	PART
inlawrev-27132	1059	31	periodically	periodically	ADV
inlawrev-27132	1059	32	flood	flood	VERB
inlawrev-27132	1059	33	it	it	PRON
inlawrev-27132	1059	34	and	and	CCONJ
inlawrev-27132	1059	35	make	make	VERB
inlawrev-27132	1059	36	it	it	PRON
inlawrev-27132	1059	37	unusable	unusable	ADJ
inlawrev-27132	1059	38	to	to	ADP
inlawrev-27132	1059	39	the	the	DET
inlawrev-27132	1059	40	owner.354	owner.354	PROPN
inlawrev-27132	1059	41	in	in	ADP
inlawrev-27132	1059	42	rockville	rockville	PROPN
inlawrev-27132	1059	43	,	,	PUNCT
inlawrev-27132	1059	44	indiana	indiana	PROPN
inlawrev-27132	1059	45	,	,	PUNCT
inlawrev-27132	1059	46	thelma	thelma	PROPN
inlawrev-27132	1059	47	jean	jean	PROPN
inlawrev-27132	1059	48	hatke	hatke	PROPN
inlawrev-27132	1059	49	and	and	CCONJ
inlawrev-27132	1059	50	her	her	PRON
inlawrev-27132	1059	51	husband	husband	NOUN
inlawrev-27132	1059	52	richard	richard	NOUN
inlawrev-27132	1059	53	(	(	PUNCT
inlawrev-27132	1059	54	“	"	PUNCT
inlawrev-27132	1059	55	hatkes	hatke	NOUN
inlawrev-27132	1059	56	”	"	PUNCT
inlawrev-27132	1059	57	)	)	PUNCT
inlawrev-27132	1059	58	own	own	VERB
inlawrev-27132	1059	59	a	a	DET
inlawrev-27132	1059	60	house	house	NOUN
inlawrev-27132	1059	61	on	on	ADP
inlawrev-27132	1059	62	.66	.66	NUM
inlawrev-27132	1059	63	acres	acre	NOUN
inlawrev-27132	1059	64	of	of	ADP
inlawrev-27132	1059	65	lakefront	lakefront	NOUN
inlawrev-27132	1059	66	land	land	NOUN
inlawrev-27132	1059	67	on	on	ADP
inlawrev-27132	1059	68	raccoon	raccoon	PROPN
inlawrev-27132	1059	69	lake.355	lake.355	PROPN
inlawrev-27132	1059	70	the	the	DET
inlawrev-27132	1059	71	portion	portion	NOUN
inlawrev-27132	1059	72	of	of	ADP
inlawrev-27132	1059	73	their	their	PRON
inlawrev-27132	1059	74	property	property	NOUN
inlawrev-27132	1059	75	abutting	abut	VERB
inlawrev-27132	1059	76	the	the	DET
inlawrev-27132	1059	77	lake	lake	NOUN
inlawrev-27132	1059	78	(	(	PUNCT
inlawrev-27132	1059	79	i.e.	i.e.	X
inlawrev-27132	1059	80	,	,	PUNCT
inlawrev-27132	1059	81	.38	.38	NUM
inlawrev-27132	1059	82	acres	acre	NOUN
inlawrev-27132	1059	83	)	)	PUNCT
inlawrev-27132	1059	84	is	be	AUX
inlawrev-27132	1059	85	subject	subject	ADJ
inlawrev-27132	1059	86	to	to	ADP
inlawrev-27132	1059	87	a	a	DET
inlawrev-27132	1059	88	united	united	PROPN
inlawrev-27132	1059	89	states	states	PROPN
inlawrev-27132	1059	90	army	army	NOUN
inlawrev-27132	1059	91	corps	corps	PROPN
inlawrev-27132	1059	92	of	of	ADP
inlawrev-27132	1059	93	engineers	engineer	NOUN
inlawrev-27132	1059	94	’	’	PART
inlawrev-27132	1059	95	flowage	flowage	NOUN
inlawrev-27132	1059	96	easement	easement	NOUN
inlawrev-27132	1059	97	.	.	PUNCT
inlawrev-27132	1060	1	this	this	PRON
inlawrev-27132	1060	2	allows	allow	VERB
inlawrev-27132	1060	3	the	the	DET
inlawrev-27132	1060	4	corps	corps	NOUN
inlawrev-27132	1060	5	to	to	PART
inlawrev-27132	1060	6	flood	flood	VERB
inlawrev-27132	1060	7	the	the	DET
inlawrev-27132	1060	8	area	area	NOUN
inlawrev-27132	1060	9	when	when	SCONJ
inlawrev-27132	1060	10	necessary	necessary	ADJ
inlawrev-27132	1060	11	in	in	ADP
inlawrev-27132	1060	12	order	order	NOUN
inlawrev-27132	1060	13	to	to	PART
inlawrev-27132	1060	14	manage	manage	VERB
inlawrev-27132	1060	15	raccoon	raccoon	PROPN
inlawrev-27132	1060	16	lake	lake	PROPN
inlawrev-27132	1060	17	’s	’s	PART
inlawrev-27132	1060	18	water	water	NOUN
inlawrev-27132	1060	19	levels	level	NOUN
inlawrev-27132	1060	20	.	.	PUNCT
inlawrev-27132	1061	1	the	the	DET
inlawrev-27132	1061	2	hatkes	hatke	NOUN
inlawrev-27132	1061	3	must	must	AUX
inlawrev-27132	1061	4	receive	receive	VERB
inlawrev-27132	1061	5	the	the	DET
inlawrev-27132	1061	6	corps	corp	NOUN
inlawrev-27132	1061	7	’	'	PUNCT
inlawrev-27132	1061	8	approval	approval	NOUN
inlawrev-27132	1061	9	to	to	PART
inlawrev-27132	1061	10	add	add	VERB
inlawrev-27132	1061	11	any	any	DET
inlawrev-27132	1061	12	structures	structure	NOUN
inlawrev-27132	1061	13	on	on	ADP
inlawrev-27132	1061	14	the	the	DET
inlawrev-27132	1061	15	land	land	NOUN
inlawrev-27132	1061	16	subject	subject	ADJ
inlawrev-27132	1061	17	to	to	ADP
inlawrev-27132	1061	18	the	the	DET
inlawrev-27132	1061	19	flowage	flowage	NOUN
inlawrev-27132	1061	20	easement.356	easement.356	NOUN
inlawrev-27132	1061	21	they	they	PRON
inlawrev-27132	1061	22	can	can	AUX
inlawrev-27132	1061	23	,	,	PUNCT
inlawrev-27132	1061	24	however	however	ADV
inlawrev-27132	1061	25	,	,	PUNCT
inlawrev-27132	1061	26	mow	mow	VERB
inlawrev-27132	1061	27	and	and	CCONJ
inlawrev-27132	1061	28	plant	plant	NOUN
inlawrev-27132	1061	29	vegetation	vegetation	NOUN
inlawrev-27132	1061	30	without	without	ADP
inlawrev-27132	1061	31	the	the	DET
inlawrev-27132	1061	32	corps	corp	NOUN
inlawrev-27132	1061	33	’	'	PUNCT
inlawrev-27132	1061	34	approval.357	approval.357	NOUN
inlawrev-27132	1061	35	for	for	ADP
inlawrev-27132	1061	36	the	the	DET
inlawrev-27132	1061	37	2019	2019	NUM
inlawrev-27132	1061	38	tax	tax	NOUN
inlawrev-27132	1061	39	year	year	NOUN
inlawrev-27132	1061	40	,	,	PUNCT
inlawrev-27132	1061	41	the	the	DET
inlawrev-27132	1061	42	part	part	NOUN
inlawrev-27132	1061	43	of	of	ADP
inlawrev-27132	1061	44	the	the	DET
inlawrev-27132	1061	45	hatkes	hatke	NOUN
inlawrev-27132	1061	46	’	'	PUNCT
inlawrev-27132	1061	47	property	property	NOUN
inlawrev-27132	1061	48	subject	subject	NOUN
inlawrev-27132	1061	49	to	to	ADP
inlawrev-27132	1061	50	the	the	DET
inlawrev-27132	1061	51	flowage	flowage	NOUN
inlawrev-27132	1061	52	easement	easement	NOUN
inlawrev-27132	1061	53	was	be	AUX
inlawrev-27132	1061	54	assigned	assign	VERB
inlawrev-27132	1061	55	an	an	DET
inlawrev-27132	1061	56	assessed	assessed	ADJ
inlawrev-27132	1061	57	value	value	NOUN
inlawrev-27132	1061	58	of	of	ADP
inlawrev-27132	1061	59	$	$	SYM
inlawrev-27132	1061	60	17,400.358	17,400.358	NOUN
inlawrev-27132	1061	61	the	the	DET
inlawrev-27132	1061	62	hatkes	hatke	NOUN
inlawrev-27132	1061	63	filed	file	VERB
inlawrev-27132	1061	64	a	a	DET
inlawrev-27132	1061	65	form	form	NOUN
inlawrev-27132	1061	66	136	136	NUM
inlawrev-27132	1061	67	“	"	PUNCT
inlawrev-27132	1061	68	application	application	NOUN
inlawrev-27132	1061	69	for	for	ADP
inlawrev-27132	1061	70	property	property	NOUN
inlawrev-27132	1061	71	tax	tax	NOUN
inlawrev-27132	1061	72	exemption	exemption	NOUN
inlawrev-27132	1061	73	,	,	PUNCT
inlawrev-27132	1061	74	”	"	PUNCT
inlawrev-27132	1061	75	claiming	claim	VERB
inlawrev-27132	1061	76	that	that	SCONJ
inlawrev-27132	1061	77	this	this	DET
inlawrev-27132	1061	78	portion	portion	NOUN
inlawrev-27132	1061	79	of	of	ADP
inlawrev-27132	1061	80	their	their	PRON
inlawrev-27132	1061	81	property	property	NOUN
inlawrev-27132	1061	82	should	should	AUX
inlawrev-27132	1061	83	be	be	AUX
inlawrev-27132	1061	84	exempt	exempt	ADJ
inlawrev-27132	1061	85	from	from	ADP
inlawrev-27132	1061	86	taxation	taxation	NOUN
inlawrev-27132	1061	87	because	because	SCONJ
inlawrev-27132	1061	88	the	the	DET
inlawrev-27132	1061	89	federal	federal	ADJ
inlawrev-27132	1061	90	government	government	NOUN
inlawrev-27132	1061	91	controlled	control	VERB
inlawrev-27132	1061	92	their	their	PRON
inlawrev-27132	1061	93	use	use	NOUN
inlawrev-27132	1061	94	of	of	ADP
inlawrev-27132	1061	95	it.359	it.359	PROPN
inlawrev-27132	1061	96	the	the	DET
inlawrev-27132	1061	97	parke	parke	PROPN
inlawrev-27132	1061	98	county	county	PROPN
inlawrev-27132	1061	99	ptaboa	ptaboa	NOUN
inlawrev-27132	1061	100	denied	deny	VERB
inlawrev-27132	1061	101	the	the	DET
inlawrev-27132	1061	102	exemption	exemption	NOUN
inlawrev-27132	1061	103	,	,	PUNCT
inlawrev-27132	1061	104	and	and	CCONJ
inlawrev-27132	1061	105	the	the	DET
inlawrev-27132	1061	106	hatkes	hatke	NOUN
inlawrev-27132	1061	107	appealed	appeal	VERB
inlawrev-27132	1061	108	the	the	DET
inlawrev-27132	1061	109	ruling	ruling	NOUN
inlawrev-27132	1061	110	to	to	ADP
inlawrev-27132	1061	111	the	the	DET
inlawrev-27132	1061	112	ibtr.360	ibtr.360	NOUN
inlawrev-27132	1061	113	the	the	DET
inlawrev-27132	1061	114	ibtr	ibtr	VERB
inlawrev-27132	1061	115	denied	deny	VERB
inlawrev-27132	1061	116	the	the	DET
inlawrev-27132	1061	117	appeal	appeal	NOUN
inlawrev-27132	1061	118	and	and	CCONJ
inlawrev-27132	1061	119	upheld	uphold	VERB
inlawrev-27132	1061	120	the	the	DET
inlawrev-27132	1061	121	ptaboa	ptaboa	NOUN
inlawrev-27132	1061	122	’s	’s	PART
inlawrev-27132	1061	123	decision	decision	NOUN
inlawrev-27132	1061	124	,	,	PUNCT
inlawrev-27132	1061	125	stating	state	VERB
inlawrev-27132	1061	126	that	that	SCONJ
inlawrev-27132	1061	127	there	there	PRON
inlawrev-27132	1061	128	was	be	VERB
inlawrev-27132	1061	129	no	no	DET
inlawrev-27132	1061	130	provision	provision	NOUN
inlawrev-27132	1061	131	in	in	ADP
inlawrev-27132	1061	132	indiana	indiana	PROPN
inlawrev-27132	1061	133	law	law	NOUN
inlawrev-27132	1061	134	exempting	exempt	VERB
inlawrev-27132	1061	135	property	property	NOUN
inlawrev-27132	1061	136	from	from	ADP
inlawrev-27132	1061	137	taxation	taxation	NOUN
inlawrev-27132	1061	138	because	because	SCONJ
inlawrev-27132	1061	139	it	it	PRON
inlawrev-27132	1061	140	is	be	AUX
inlawrev-27132	1061	141	subject	subject	ADJ
inlawrev-27132	1061	142	to	to	ADP
inlawrev-27132	1061	143	a	a	DET
inlawrev-27132	1061	144	flowage	flowage	NOUN
inlawrev-27132	1061	145	easement.361	easement.361	VERB
inlawrev-27132	1061	146	the	the	DET
inlawrev-27132	1061	147	ibtr	ibtr	PROPN
inlawrev-27132	1061	148	said	say	VERB
inlawrev-27132	1061	149	that	that	SCONJ
inlawrev-27132	1061	150	,	,	PUNCT
inlawrev-27132	1061	151	with	with	ADP
inlawrev-27132	1061	152	respect	respect	NOUN
inlawrev-27132	1061	153	to	to	ADP
inlawrev-27132	1061	154	privately	privately	ADV
inlawrev-27132	1061	155	owned	own	VERB
inlawrev-27132	1061	156	property	property	NOUN
inlawrev-27132	1061	157	,	,	PUNCT
inlawrev-27132	1061	158	the	the	DET
inlawrev-27132	1061	159	indiana	indiana	PROPN
inlawrev-27132	1061	160	general	general	PROPN
inlawrev-27132	1061	161	assembly	assembly	PROPN
inlawrev-27132	1061	162	had	have	AUX
inlawrev-27132	1061	163	determined	determine	VERB
inlawrev-27132	1061	164	that	that	SCONJ
inlawrev-27132	1061	165	an	an	DET
inlawrev-27132	1061	166	exemption	exemption	NOUN
inlawrev-27132	1061	167	is	be	AUX
inlawrev-27132	1061	168	allowed	allow	VERB
inlawrev-27132	1061	169	only	only	ADV
inlawrev-27132	1061	170	if	if	SCONJ
inlawrev-27132	1061	171	the	the	DET
inlawrev-27132	1061	172	property	property	NOUN
inlawrev-27132	1061	173	is	be	AUX
inlawrev-27132	1061	174	owned	own	VERB
inlawrev-27132	1061	175	,	,	PUNCT
inlawrev-27132	1061	176	occupied	occupy	VERB
inlawrev-27132	1061	177	,	,	PUNCT
inlawrev-27132	1061	178	and	and	CCONJ
inlawrev-27132	1061	179	used	use	VERB
inlawrev-27132	1061	180	“	"	PUNCT
inlawrev-27132	1061	181	for	for	ADP
inlawrev-27132	1061	182	educational	educational	ADJ
inlawrev-27132	1061	183	,	,	PUNCT
inlawrev-27132	1061	184	literary	literary	ADJ
inlawrev-27132	1061	185	,	,	PUNCT
inlawrev-27132	1061	186	scientific	scientific	ADJ
inlawrev-27132	1061	187	,	,	PUNCT
inlawrev-27132	1061	188	religious	religious	ADJ
inlawrev-27132	1061	189	,	,	PUNCT
inlawrev-27132	1061	190	or	or	CCONJ
inlawrev-27132	1061	191	charitable	charitable	ADJ
inlawrev-27132	1061	192	purposes	purpose	NOUN
inlawrev-27132	1061	193	.	.	PUNCT
inlawrev-27132	1061	194	”362	”362	PUNCT
inlawrev-27132	1062	1	the	the	DET
inlawrev-27132	1062	2	hatkes	hatke	NOUN
inlawrev-27132	1062	3	provided	provide	VERB
inlawrev-27132	1062	4	no	no	DET
inlawrev-27132	1062	5	evidence	evidence	NOUN
inlawrev-27132	1062	6	that	that	SCONJ
inlawrev-27132	1062	7	they	they	PRON
inlawrev-27132	1062	8	used	use	VERB
inlawrev-27132	1062	9	the	the	DET
inlawrev-27132	1062	10	property	property	NOUN
inlawrev-27132	1062	11	in	in	ADP
inlawrev-27132	1062	12	any	any	PRON
inlawrev-27132	1062	13	of	of	ADP
inlawrev-27132	1062	14	these	these	DET
inlawrev-27132	1062	15	ways.3	ways.3	PROPN
inlawrev-27132	1062	16	6	6	NUM
inlawrev-27132	1062	17	3	3	NUM
inlawrev-27132	1062	18	the	the	DET
inlawrev-27132	1062	19	hatkes	hatke	NOUN
inlawrev-27132	1062	20	appealed	appeal	VERB
inlawrev-27132	1062	21	the	the	DET
inlawrev-27132	1062	22	ibtr	ibtr	NOUN
inlawrev-27132	1062	23	’s	’s	PART
inlawrev-27132	1062	24	decision	decision	NOUN
inlawrev-27132	1062	25	to	to	ADP
inlawrev-27132	1062	26	the	the	DET
inlawrev-27132	1062	27	tax	tax	NOUN
inlawrev-27132	1062	28	court	court	NOUN
inlawrev-27132	1062	29	.	.	PUNCT
inlawrev-27132	1063	1	the	the	DET
inlawrev-27132	1063	2	court	court	NOUN
inlawrev-27132	1063	3	upheld	uphold	VERB
inlawrev-27132	1063	4	and	and	CCONJ
inlawrev-27132	1063	5	affirmed	affirm	VERB
inlawrev-27132	1063	6	the	the	DET
inlawrev-27132	1063	7	ibtr	ibtr	VERB
inlawrev-27132	1063	8	’s	’s	PART
inlawrev-27132	1063	9	decision	decision	NOUN
inlawrev-27132	1063	10	because	because	SCONJ
inlawrev-27132	1063	11	,	,	PUNCT
inlawrev-27132	1063	12	as	as	SCONJ
inlawrev-27132	1063	13	the	the	DET
inlawrev-27132	1063	14	court	court	NOUN
inlawrev-27132	1063	15	said	say	VERB
inlawrev-27132	1063	16	,	,	PUNCT
inlawrev-27132	1063	17	the	the	DET
inlawrev-27132	1063	18	ibtr	ibtr	VERB
inlawrev-27132	1063	19	correctly	correctly	ADV
inlawrev-27132	1063	20	interpreted	interpret	VERB
inlawrev-27132	1063	21	and	and	CCONJ
inlawrev-27132	1063	22	applied	apply	VERB
inlawrev-27132	1063	23	the	the	DET
inlawrev-27132	1063	24	applicable	applicable	ADJ
inlawrev-27132	1063	25	indiana	indiana	PROPN
inlawrev-27132	1063	26	law	law	PROPN
inlawrev-27132	1063	27	pertaining	pertain	VERB
inlawrev-27132	1063	28	to	to	ADP
inlawrev-27132	1063	29	property	property	NOUN
inlawrev-27132	1063	30	-	-	PUNCT
inlawrev-27132	1063	31	tax	tax	NOUN
inlawrev-27132	1063	32	exemptions.364	exemptions.364	NOUN
inlawrev-27132	1063	33	the	the	DET
inlawrev-27132	1063	34	tax	tax	NOUN
inlawrev-27132	1063	35	court	court	NOUN
inlawrev-27132	1063	36	also	also	ADV
inlawrev-27132	1063	37	noted	note	VERB
inlawrev-27132	1063	38	that	that	SCONJ
inlawrev-27132	1063	39	,	,	PUNCT
inlawrev-27132	1063	40	during	during	ADP
inlawrev-27132	1063	41	argument	argument	NOUN
inlawrev-27132	1063	42	before	before	ADP
inlawrev-27132	1063	43	the	the	DET
inlawrev-27132	1063	44	court	court	NOUN
inlawrev-27132	1063	45	,	,	PUNCT
inlawrev-27132	1063	46	the	the	DET
inlawrev-27132	1063	47	hatkes	hatke	NOUN
inlawrev-27132	1063	48	admitted	admit	VERB
inlawrev-27132	1063	49	that	that	SCONJ
inlawrev-27132	1063	50	they	they	PRON
inlawrev-27132	1063	51	had	have	AUX
inlawrev-27132	1063	52	misunderstood	misunderstand	VERB
inlawrev-27132	1063	53	the	the	DET
inlawrev-27132	1063	54	legal	legal	ADJ
inlawrev-27132	1063	55	meaning	meaning	NOUN
inlawrev-27132	1063	56	of	of	ADP
inlawrev-27132	1063	57	“	"	PUNCT
inlawrev-27132	1063	58	exemption	exemption	NOUN
inlawrev-27132	1063	59	”	"	PUNCT
inlawrev-27132	1063	60	in	in	ADP
inlawrev-27132	1063	61	the	the	DET
inlawrev-27132	1063	62	context	context	NOUN
inlawrev-27132	1063	63	of	of	ADP
inlawrev-27132	1063	64	property	property	NOUN
inlawrev-27132	1063	65	taxation.365	taxation.365	NOUN
inlawrev-27132	1063	66	the	the	DET
inlawrev-27132	1063	67	hatkes	hatke	NOUN
inlawrev-27132	1063	68	said	say	VERB
inlawrev-27132	1063	69	they	they	PRON
inlawrev-27132	1063	70	now	now	ADV
inlawrev-27132	1063	71	realized	realize	VERB
inlawrev-27132	1063	72	they	they	PRON
inlawrev-27132	1063	73	needed	need	VERB
inlawrev-27132	1063	74	to	to	PART
inlawrev-27132	1063	75	request	request	VERB
inlawrev-27132	1063	76	an	an	DET
inlawrev-27132	1063	77	assessed	assess	VERB
inlawrev-27132	1063	78	valued	value	VERB
inlawrev-27132	1063	79	discounted	discount	VERB
inlawrev-27132	1063	80	to	to	ADP
inlawrev-27132	1063	81	zero	zero	NUM
inlawrev-27132	1063	82	and	and	CCONJ
inlawrev-27132	1063	83	that	that	SCONJ
inlawrev-27132	1063	84	this	this	PRON
inlawrev-27132	1063	85	be	be	AUX
inlawrev-27132	1063	86	recorded	record	VERB
inlawrev-27132	1063	87	on	on	ADP
inlawrev-27132	1063	88	their	their	PRON
inlawrev-27132	1063	89	354	354	NUM
inlawrev-27132	1063	90	.	.	PUNCT
inlawrev-27132	1064	1	i	i	PRON
inlawrev-27132	1064	2	d.	d.	PROPN
inlawrev-27132	1064	3	at	at	ADP
inlawrev-27132	1064	4	729	729	NUM
inlawrev-27132	1064	5	.	.	PUNCT
inlawrev-27132	1064	6	355	355	NUM
inlawrev-27132	1064	7	.	.	PUNCT
inlawrev-27132	1065	1	i	i	PRON
inlawrev-27132	1065	2	d.	d.	PROPN
inlawrev-27132	1065	3	356	356	NUM
inlawrev-27132	1065	4	.	.	PUNCT
inlawrev-27132	1066	1	i	i	PRON
inlawrev-27132	1066	2	d.	d.	PROPN
inlawrev-27132	1066	3	357	357	NUM
inlawrev-27132	1066	4	.	.	PUNCT
inlawrev-27132	1067	1	i	i	PRON
inlawrev-27132	1067	2	d.	d.	PROPN
inlawrev-27132	1067	3	358	358	NUM
inlawrev-27132	1067	4	.	.	PUNCT
inlawrev-27132	1068	1	i	i	PRON
inlawrev-27132	1068	2	d.	d.	PROPN
inlawrev-27132	1068	3	359	359	NUM
inlawrev-27132	1068	4	.	.	PUNCT
inlawrev-27132	1069	1	i	i	PRON
inlawrev-27132	1069	2	d.	d.	PROPN
inlawrev-27132	1069	3	360	360	NUM
inlawrev-27132	1069	4	.	.	PUNCT
inlawrev-27132	1070	1	i	i	PRON
inlawrev-27132	1070	2	d.	d.	PROPN
inlawrev-27132	1070	3	361	361	NUM
inlawrev-27132	1070	4	.	.	PUNCT
inlawrev-27132	1071	1	i	i	PRON
inlawrev-27132	1071	2	d.	d.	PROPN
inlawrev-27132	1071	3	362	362	NUM
inlawrev-27132	1071	4	.	.	PUNCT
inlawrev-27132	1072	1	i	i	PRON
inlawrev-27132	1072	2	d.	d.	PROPN
inlawrev-27132	1072	3	363	363	NUM
inlawrev-27132	1072	4	.	.	PUNCT
inlawrev-27132	1073	1	i	i	PRON
inlawrev-27132	1073	2	d.	d.	PROPN
inlawrev-27132	1073	3	364	364	NUM
inlawrev-27132	1073	4	.	.	PUNCT
inlawrev-27132	1074	1	i	i	PRON
inlawrev-27132	1074	2	d.	d.	PROPN
inlawrev-27132	1074	3	at	at	ADP
inlawrev-27132	1074	4	790	790	NUM
inlawrev-27132	1074	5	-	-	SYM
inlawrev-27132	1074	6	30	30	NUM
inlawrev-27132	1074	7	.	.	PUNCT
inlawrev-27132	1075	1	365	365	NUM
inlawrev-27132	1075	2	.	.	PUNCT
inlawrev-27132	1076	1	i	i	PRON
inlawrev-27132	1076	2	d.	d.	PROPN
inlawrev-27132	1076	3	at	at	ADP
inlawrev-27132	1076	4	790	790	NUM
inlawrev-27132	1076	5	n.	n.	NOUN
inlawrev-27132	1076	6	2	2	NUM
inlawrev-27132	1076	7	.	.	NOUN
inlawrev-27132	1076	8	2022	2022	NUM
inlawrev-27132	1076	9	]	]	PUNCT
inlawrev-27132	1076	10	tax	tax	NOUN
inlawrev-27132	1076	11	law	law	NOUN
inlawrev-27132	1076	12	–	–	PUNCT
inlawrev-27132	1076	13	state	state	NOUN
inlawrev-27132	1076	14	703	703	NUM
inlawrev-27132	1076	15	property	property	NOUN
inlawrev-27132	1076	16	’s	’s	PART
inlawrev-27132	1076	17	record	record	NOUN
inlawrev-27132	1076	18	card.366	card.366	VERB
inlawrev-27132	1076	19	the	the	DET
inlawrev-27132	1076	20	tax	tax	NOUN
inlawrev-27132	1076	21	court	court	NOUN
inlawrev-27132	1076	22	said	say	VERB
inlawrev-27132	1076	23	that	that	SCONJ
inlawrev-27132	1076	24	it	it	PRON
inlawrev-27132	1076	25	could	could	AUX
inlawrev-27132	1076	26	not	not	PART
inlawrev-27132	1076	27	consider	consider	VERB
inlawrev-27132	1076	28	this	this	DET
inlawrev-27132	1076	29	argument	argument	NOUN
inlawrev-27132	1076	30	on	on	ADP
inlawrev-27132	1076	31	appeal	appeal	NOUN
inlawrev-27132	1076	32	because	because	SCONJ
inlawrev-27132	1076	33	,	,	PUNCT
inlawrev-27132	1076	34	during	during	ADP
inlawrev-27132	1076	35	the	the	DET
inlawrev-27132	1076	36	hearing	hearing	NOUN
inlawrev-27132	1076	37	before	before	ADP
inlawrev-27132	1076	38	the	the	DET
inlawrev-27132	1076	39	ibtr	ibtr	NOUN
inlawrev-27132	1076	40	,	,	PUNCT
inlawrev-27132	1076	41	the	the	DET
inlawrev-27132	1076	42	hatkes	hatke	NOUN
inlawrev-27132	1076	43	failed	fail	VERB
inlawrev-27132	1076	44	to	to	PART
inlawrev-27132	1076	45	offer	offer	VERB
inlawrev-27132	1076	46	into	into	ADP
inlawrev-27132	1076	47	evidence	evidence	NOUN
inlawrev-27132	1076	48	any	any	DET
inlawrev-27132	1076	49	relevant	relevant	ADJ
inlawrev-27132	1076	50	documents	document	NOUN
inlawrev-27132	1076	51	(	(	PUNCT
inlawrev-27132	1076	52	e.g.	e.g.	ADV
inlawrev-27132	1076	53	,	,	PUNCT
inlawrev-27132	1076	54	the	the	DET
inlawrev-27132	1076	55	property	property	NOUN
inlawrev-27132	1076	56	’s	’s	PART
inlawrev-27132	1076	57	property	property	NOUN
inlawrev-27132	1076	58	record	record	NOUN
inlawrev-27132	1076	59	card	card	NOUN
inlawrev-27132	1076	60	)	)	PUNCT
inlawrev-27132	1076	61	pertaining	pertain	VERB
inlawrev-27132	1076	62	to	to	ADP
inlawrev-27132	1076	63	this	this	DET
inlawrev-27132	1076	64	issue.367	issue.367	PROPN
inlawrev-27132	1076	65	5	5	NUM
inlawrev-27132	1076	66	.	.	PUNCT
inlawrev-27132	1077	1	morris	morris	PROPN
inlawrev-27132	1077	2	v.	v.	PROPN
inlawrev-27132	1077	3	hamilton	hamilton	PROPN
inlawrev-27132	1077	4	county	county	PROPN
inlawrev-27132	1077	5	assessor.368	assessor.368	PROPN
inlawrev-27132	1077	6	—	—	PUNCT
inlawrev-27132	1077	7	the	the	DET
inlawrev-27132	1077	8	issue	issue	NOUN
inlawrev-27132	1077	9	before	before	SCONJ
inlawrev-27132	1077	10	the	the	DET
inlawrev-27132	1077	11	tax	tax	NOUN
inlawrev-27132	1077	12	court	court	NOUN
inlawrev-27132	1077	13	was	be	AUX
inlawrev-27132	1077	14	whether	whether	SCONJ
inlawrev-27132	1077	15	the	the	DET
inlawrev-27132	1077	16	ibtr	ibtr	VERB
inlawrev-27132	1077	17	properly	properly	ADV
inlawrev-27132	1077	18	determined	determine	VERB
inlawrev-27132	1077	19	that	that	SCONJ
inlawrev-27132	1077	20	it	it	PRON
inlawrev-27132	1077	21	did	do	AUX
inlawrev-27132	1077	22	not	not	PART
inlawrev-27132	1077	23	have	have	VERB
inlawrev-27132	1077	24	subject	subject	ADJ
inlawrev-27132	1077	25	matter	matter	NOUN
inlawrev-27132	1077	26	jurisdiction	jurisdiction	NOUN
inlawrev-27132	1077	27	to	to	PART
inlawrev-27132	1077	28	consider	consider	VERB
inlawrev-27132	1077	29	and	and	CCONJ
inlawrev-27132	1077	30	decide	decide	VERB
inlawrev-27132	1077	31	the	the	DET
inlawrev-27132	1077	32	petitioner	petitioner	NOUN
inlawrev-27132	1077	33	’s	’s	PART
inlawrev-27132	1077	34	claims	claim	NOUN
inlawrev-27132	1077	35	brought	bring	VERB
inlawrev-27132	1077	36	under	under	ADP
inlawrev-27132	1077	37	indiana	indiana	PROPN
inlawrev-27132	1077	38	’s	’s	PART
inlawrev-27132	1077	39	uniform	uniform	ADJ
inlawrev-27132	1077	40	declaratory	declaratory	ADJ
inlawrev-27132	1077	41	judgment	judgment	NOUN
inlawrev-27132	1077	42	act.369	act.369	PROPN
inlawrev-27132	1077	43	eric	eric	PROPN
inlawrev-27132	1077	44	s.	s.	PROPN
inlawrev-27132	1077	45	morris	morris	PROPN
inlawrev-27132	1077	46	(	(	PUNCT
inlawrev-27132	1077	47	“	"	PUNCT
inlawrev-27132	1077	48	morris	morris	PROPN
inlawrev-27132	1077	49	”	"	PUNCT
inlawrev-27132	1077	50	)	)	PUNCT
inlawrev-27132	1077	51	owned	own	VERB
inlawrev-27132	1077	52	property	property	NOUN
inlawrev-27132	1077	53	in	in	ADP
inlawrev-27132	1077	54	hamilton	hamilton	PROPN
inlawrev-27132	1077	55	county	county	PROPN
inlawrev-27132	1077	56	,	,	PUNCT
inlawrev-27132	1077	57	indiana	indiana	PROPN
inlawrev-27132	1077	58	located	locate	VERB
inlawrev-27132	1077	59	in	in	ADP
inlawrev-27132	1077	60	an	an	DET
inlawrev-27132	1077	61	unincorporated	unincorporated	ADJ
inlawrev-27132	1077	62	area	area	NOUN
inlawrev-27132	1077	63	of	of	ADP
inlawrev-27132	1077	64	clay	clay	NOUN
inlawrev-27132	1077	65	township	township	NOUN
inlawrev-27132	1077	66	commonly	commonly	ADV
inlawrev-27132	1077	67	known	know	VERB
inlawrev-27132	1077	68	as	as	ADP
inlawrev-27132	1077	69	home	home	NOUN
inlawrev-27132	1077	70	place	place	NOUN
inlawrev-27132	1077	71	,	,	PUNCT
inlawrev-27132	1077	72	adjacent	adjacent	ADJ
inlawrev-27132	1077	73	to	to	ADP
inlawrev-27132	1077	74	the	the	DET
inlawrev-27132	1077	75	city	city	NOUN
inlawrev-27132	1077	76	of	of	ADP
inlawrev-27132	1077	77	carmel	carmel	PROPN
inlawrev-27132	1077	78	(	(	PUNCT
inlawrev-27132	1077	79	“	"	PUNCT
inlawrev-27132	1077	80	carmel”).370	carmel”).370	X
inlawrev-27132	1077	81	in	in	ADP
inlawrev-27132	1077	82	july	july	PROPN
inlawrev-27132	1077	83	of	of	ADP
inlawrev-27132	1077	84	2014	2014	NUM
inlawrev-27132	1077	85	,	,	PUNCT
inlawrev-27132	1077	86	clay	clay	NOUN
inlawrev-27132	1077	87	township	township	PROPN
inlawrev-27132	1077	88	and	and	CCONJ
inlawrev-27132	1077	89	carmel	carmel	PROPN
inlawrev-27132	1077	90	entered	enter	VERB
inlawrev-27132	1077	91	into	into	ADP
inlawrev-27132	1077	92	a	a	DET
inlawrev-27132	1077	93	written	write	VERB
inlawrev-27132	1077	94	interlocal	interlocal	ADJ
inlawrev-27132	1077	95	agreement	agreement	NOUN
inlawrev-27132	1077	96	in	in	ADP
inlawrev-27132	1077	97	which	which	PRON
inlawrev-27132	1077	98	they	they	PRON
inlawrev-27132	1077	99	agreed	agree	VERB
inlawrev-27132	1077	100	,	,	PUNCT
inlawrev-27132	1077	101	among	among	ADP
inlawrev-27132	1077	102	other	other	ADJ
inlawrev-27132	1077	103	things	thing	NOUN
inlawrev-27132	1077	104	,	,	PUNCT
inlawrev-27132	1077	105	that	that	PRON
inlawrev-27132	1077	106	clay	clay	NOUN
inlawrev-27132	1077	107	township	township	NOUN
inlawrev-27132	1077	108	would	would	AUX
inlawrev-27132	1077	109	establish	establish	VERB
inlawrev-27132	1077	110	and	and	CCONJ
inlawrev-27132	1077	111	impose	impose	VERB
inlawrev-27132	1077	112	a	a	DET
inlawrev-27132	1077	113	uniform	uniform	ADJ
inlawrev-27132	1077	114	tax	tax	NOUN
inlawrev-27132	1077	115	rate	rate	NOUN
inlawrev-27132	1077	116	upon	upon	SCONJ
inlawrev-27132	1077	117	all	all	PRON
inlawrev-27132	1077	118	of	of	ADP
inlawrev-27132	1077	119	the	the	DET
inlawrev-27132	1077	120	taxable	taxable	ADJ
inlawrev-27132	1077	121	property	property	NOUN
inlawrev-27132	1077	122	throughout	throughout	ADP
inlawrev-27132	1077	123	the	the	DET
inlawrev-27132	1077	124	township	township	NOUN
inlawrev-27132	1077	125	for	for	ADP
inlawrev-27132	1077	126	the	the	DET
inlawrev-27132	1077	127	purpose	purpose	NOUN
inlawrev-27132	1077	128	of	of	ADP
inlawrev-27132	1077	129	refurbishing	refurbish	VERB
inlawrev-27132	1077	130	existing	exist	VERB
inlawrev-27132	1077	131	fire	fire	NOUN
inlawrev-27132	1077	132	protection	protection	NOUN
inlawrev-27132	1077	133	facilities	facility	NOUN
inlawrev-27132	1077	134	and	and	CCONJ
inlawrev-27132	1077	135	replacing	replace	VERB
inlawrev-27132	1077	136	others.371	others.371	NUM
inlawrev-27132	1077	137	in	in	ADP
inlawrev-27132	1077	138	november	november	PROPN
inlawrev-27132	1077	139	2018	2018	NUM
inlawrev-27132	1077	140	,	,	PUNCT
inlawrev-27132	1077	141	morris	morris	PROPN
inlawrev-27132	1077	142	filed	file	VERB
inlawrev-27132	1077	143	a	a	DET
inlawrev-27132	1077	144	small	small	ADJ
inlawrev-27132	1077	145	claims	claim	NOUN
inlawrev-27132	1077	146	complaint	complaint	NOUN
inlawrev-27132	1077	147	against	against	ADP
inlawrev-27132	1077	148	clay	clay	NOUN
inlawrev-27132	1077	149	township	township	NOUN
inlawrev-27132	1077	150	in	in	ADP
inlawrev-27132	1077	151	hamilton	hamilton	PROPN
inlawrev-27132	1077	152	superior	superior	PROPN
inlawrev-27132	1077	153	court	court	PROPN
inlawrev-27132	1078	1	no	no	INTJ
inlawrev-27132	1078	2	.	.	NOUN
inlawrev-27132	1078	3	4	4	NUM
inlawrev-27132	1078	4	alleging	allege	VERB
inlawrev-27132	1078	5	that	that	SCONJ
inlawrev-27132	1078	6	the	the	DET
inlawrev-27132	1078	7	tax	tax	NOUN
inlawrev-27132	1078	8	rate	rate	NOUN
inlawrev-27132	1078	9	imposed	impose	VERB
inlawrev-27132	1078	10	was	be	AUX
inlawrev-27132	1078	11	not	not	PART
inlawrev-27132	1078	12	uniform	uniform	ADJ
inlawrev-27132	1078	13	and	and	CCONJ
inlawrev-27132	1078	14	that	that	SCONJ
inlawrev-27132	1078	15	the	the	DET
inlawrev-27132	1078	16	interlocal	interlocal	ADJ
inlawrev-27132	1078	17	agreement	agreement	NOUN
inlawrev-27132	1078	18	imposed	impose	VERB
inlawrev-27132	1078	19	taxes	taxis	NOUN
inlawrev-27132	1078	20	on	on	ADP
inlawrev-27132	1078	21	unincorporated	unincorporated	ADJ
inlawrev-27132	1078	22	areas	area	NOUN
inlawrev-27132	1078	23	,	,	PUNCT
inlawrev-27132	1078	24	thereby	thereby	ADV
inlawrev-27132	1078	25	violating	violate	VERB
inlawrev-27132	1078	26	the	the	DET
inlawrev-27132	1078	27	township	township	NOUN
inlawrev-27132	1078	28	’s	’s	PART
inlawrev-27132	1078	29	annual	annual	ADJ
inlawrev-27132	1078	30	fire	fire	NOUN
inlawrev-27132	1078	31	contract	contract	NOUN
inlawrev-27132	1078	32	with	with	ADP
inlawrev-27132	1078	33	carmel.372	carmel.372	NOUN
inlawrev-27132	1078	34	morris	morris	PROPN
inlawrev-27132	1078	35	’s	’s	PART
inlawrev-27132	1078	36	complaint	complaint	NOUN
inlawrev-27132	1078	37	also	also	ADV
inlawrev-27132	1078	38	stated	state	VERB
inlawrev-27132	1078	39	that	that	SCONJ
inlawrev-27132	1078	40	his	his	PRON
inlawrev-27132	1078	41	claims	claim	NOUN
inlawrev-27132	1078	42	were	be	AUX
inlawrev-27132	1078	43	based	base	VERB
inlawrev-27132	1078	44	upon	upon	SCONJ
inlawrev-27132	1078	45	“	"	PUNCT
inlawrev-27132	1078	46	incorrect	incorrect	ADJ
inlawrev-27132	1078	47	taxation	taxation	NOUN
inlawrev-27132	1078	48	.	.	PUNCT
inlawrev-27132	1079	1	”373	”373	VERB
inlawrev-27132	1079	2	in	in	ADP
inlawrev-27132	1079	3	december	december	PROPN
inlawrev-27132	1079	4	2018	2018	NUM
inlawrev-27132	1079	5	,	,	PUNCT
inlawrev-27132	1079	6	clay	clay	NOUN
inlawrev-27132	1079	7	township	township	NOUN
inlawrev-27132	1079	8	moved	move	VERB
inlawrev-27132	1079	9	to	to	PART
inlawrev-27132	1079	10	dismiss	dismiss	VERB
inlawrev-27132	1079	11	morris	morris	PROPN
inlawrev-27132	1079	12	’s	’s	PART
inlawrev-27132	1079	13	complaint	complaint	NOUN
inlawrev-27132	1079	14	for	for	ADP
inlawrev-27132	1079	15	lack	lack	NOUN
inlawrev-27132	1079	16	of	of	ADP
inlawrev-27132	1079	17	the	the	DET
inlawrev-27132	1079	18	superior	superior	ADJ
inlawrev-27132	1079	19	court	court	NOUN
inlawrev-27132	1079	20	’s	’	VERB
inlawrev-27132	1079	21	having	have	VERB
inlawrev-27132	1079	22	subject	subject	NOUN
inlawrev-27132	1079	23	matter	matter	NOUN
inlawrev-27132	1079	24	jurisdiction.374	jurisdiction.374	PROPN
inlawrev-27132	1079	25	seizing	seize	VERB
inlawrev-27132	1079	26	on	on	ADP
inlawrev-27132	1079	27	morris	morris	PROPN
inlawrev-27132	1079	28	’s	’s	PART
inlawrev-27132	1079	29	statement	statement	NOUN
inlawrev-27132	1079	30	in	in	ADP
inlawrev-27132	1079	31	his	his	PRON
inlawrev-27132	1079	32	complaint	complaint	NOUN
inlawrev-27132	1079	33	regarding	regard	VERB
inlawrev-27132	1079	34	“	"	PUNCT
inlawrev-27132	1079	35	incorrect	incorrect	ADJ
inlawrev-27132	1079	36	taxation	taxation	NOUN
inlawrev-27132	1079	37	,	,	PUNCT
inlawrev-27132	1079	38	”	"	PUNCT
inlawrev-27132	1079	39	the	the	DET
inlawrev-27132	1079	40	township	township	NOUN
inlawrev-27132	1079	41	argued	argue	VERB
inlawrev-27132	1079	42	that	that	SCONJ
inlawrev-27132	1079	43	,	,	PUNCT
inlawrev-27132	1079	44	because	because	SCONJ
inlawrev-27132	1079	45	the	the	DET
inlawrev-27132	1079	46	complaint	complaint	NOUN
inlawrev-27132	1079	47	asserted	assert	VERB
inlawrev-27132	1079	48	an	an	DET
inlawrev-27132	1079	49	allegation	allegation	NOUN
inlawrev-27132	1079	50	of	of	ADP
inlawrev-27132	1079	51	“	"	PUNCT
inlawrev-27132	1079	52	incorrect	incorrect	ADJ
inlawrev-27132	1079	53	taxation	taxation	NOUN
inlawrev-27132	1079	54	,	,	PUNCT
inlawrev-27132	1079	55	”	"	PUNCT
inlawrev-27132	1079	56	it	it	PRON
inlawrev-27132	1079	57	principally	principally	ADV
inlawrev-27132	1079	58	involved	involve	VERB
inlawrev-27132	1079	59	the	the	DET
inlawrev-27132	1079	60	collection	collection	NOUN
inlawrev-27132	1079	61	of	of	ADP
inlawrev-27132	1079	62	a	a	DET
inlawrev-27132	1079	63	tax	tax	NOUN
inlawrev-27132	1079	64	,	,	PUNCT
inlawrev-27132	1079	65	a	a	DET
inlawrev-27132	1079	66	subject	subject	NOUN
inlawrev-27132	1079	67	within	within	ADP
inlawrev-27132	1079	68	the	the	DET
inlawrev-27132	1079	69	exclusive	exclusive	ADJ
inlawrev-27132	1079	70	jurisdiction	jurisdiction	NOUN
inlawrev-27132	1079	71	of	of	ADP
inlawrev-27132	1079	72	the	the	DET
inlawrev-27132	1079	73	tax	tax	NOUN
inlawrev-27132	1079	74	court.375	court.375	NOUN
inlawrev-27132	1079	75	agreeing	agree	VERB
inlawrev-27132	1079	76	with	with	ADP
inlawrev-27132	1079	77	the	the	DET
inlawrev-27132	1079	78	township	township	NOUN
inlawrev-27132	1079	79	,	,	PUNCT
inlawrev-27132	1079	80	the	the	DET
inlawrev-27132	1079	81	superior	superior	ADJ
inlawrev-27132	1079	82	court	court	NOUN
inlawrev-27132	1079	83	dismissed	dismiss	VERB
inlawrev-27132	1079	84	morris	morris	PROPN
inlawrev-27132	1079	85	’s	’s	PART
inlawrev-27132	1079	86	complaint.376	complaint.376	PROPN
inlawrev-27132	1079	87	in	in	ADP
inlawrev-27132	1079	88	february	february	PROPN
inlawrev-27132	1079	89	2019	2019	NUM
inlawrev-27132	1079	90	,	,	PUNCT
inlawrev-27132	1079	91	morris	morris	PROPN
inlawrev-27132	1079	92	filed	file	VERB
inlawrev-27132	1079	93	an	an	DET
inlawrev-27132	1079	94	appeal	appeal	NOUN
inlawrev-27132	1079	95	with	with	ADP
inlawrev-27132	1079	96	the	the	DET
inlawrev-27132	1079	97	hamilton	hamilton	PROPN
inlawrev-27132	1079	98	county	county	PROPN
inlawrev-27132	1079	99	ptaboa	ptaboa	PROPN
inlawrev-27132	1079	100	in	in	ADP
inlawrev-27132	1079	101	which	which	PRON
inlawrev-27132	1079	102	he	he	PRON
inlawrev-27132	1079	103	sought	seek	VERB
inlawrev-27132	1079	104	relief	relief	NOUN
inlawrev-27132	1079	105	pursuant	pursuant	NOUN
inlawrev-27132	1079	106	to	to	ADP
inlawrev-27132	1079	107	the	the	DET
inlawrev-27132	1079	108	indiana	indiana	PROPN
inlawrev-27132	1079	109	uniform	uniform	PROPN
inlawrev-27132	1079	110	declaratory	declaratory	ADJ
inlawrev-27132	1079	111	judgment	judgment	NOUN
inlawrev-27132	1079	112	act	act	NOUN
inlawrev-27132	1079	113	(	(	PUNCT
inlawrev-27132	1079	114	“	"	PUNCT
inlawrev-27132	1079	115	act”)377	act”)377	NOUN
inlawrev-27132	1079	116	the	the	DET
inlawrev-27132	1079	117	hamilton	hamilton	PROPN
inlawrev-27132	1079	118	ptaboa	ptaboa	PROPN
inlawrev-27132	1079	119	denied	deny	VERB
inlawrev-27132	1079	120	the	the	DET
inlawrev-27132	1079	121	appeal	appeal	NOUN
inlawrev-27132	1079	122	,	,	PUNCT
inlawrev-27132	1079	123	citing	cite	VERB
inlawrev-27132	1079	124	a	a	DET
inlawrev-27132	1079	125	lack	lack	NOUN
inlawrev-27132	1079	126	of	of	ADP
inlawrev-27132	1079	127	jurisdiction	jurisdiction	NOUN
inlawrev-27132	1079	128	to	to	PART
inlawrev-27132	1079	129	issue	issue	VERB
inlawrev-27132	1079	130	a	a	DET
inlawrev-27132	1079	131	declaratory	declaratory	ADJ
inlawrev-27132	1079	132	judgment.378	judgment.378	NOUN
inlawrev-27132	1079	133	in	in	ADP
inlawrev-27132	1079	134	may	may	PROPN
inlawrev-27132	1079	135	2019	2019	NUM
inlawrev-27132	1079	136	,	,	PUNCT
inlawrev-27132	1079	137	morris	morris	PROPN
inlawrev-27132	1079	138	appealed	appeal	VERB
inlawrev-27132	1079	139	the	the	DET
inlawrev-27132	1079	140	ptaboa	ptaboa	NOUN
inlawrev-27132	1079	141	’s	’s	PART
inlawrev-27132	1079	142	decision	decision	NOUN
inlawrev-27132	1079	143	to	to	ADP
inlawrev-27132	1079	144	the	the	DET
inlawrev-27132	1079	145	ibtr	ibtr	NOUN
inlawrev-27132	1079	146	,	,	PUNCT
inlawrev-27132	1079	147	which	which	PRON
inlawrev-27132	1079	148	,	,	PUNCT
inlawrev-27132	1079	149	after	after	ADP
inlawrev-27132	1079	150	conducting	conduct	VERB
inlawrev-27132	1079	151	an	an	DET
inlawrev-27132	1079	152	administrative	administrative	ADJ
inlawrev-27132	1079	153	366	366	NUM
inlawrev-27132	1079	154	.	.	PUNCT
inlawrev-27132	1080	1	i	i	PRON
inlawrev-27132	1080	2	d.	d.	PROPN
inlawrev-27132	1080	3	367	367	NUM
inlawrev-27132	1080	4	.	.	PUNCT
inlawrev-27132	1081	1	i	i	PRON
inlawrev-27132	1081	2	d.	d.	PROPN
inlawrev-27132	1081	3	368	368	NUM
inlawrev-27132	1081	4	.	.	PUNCT
inlawrev-27132	1082	1	175	175	NUM
inlawrev-27132	1082	2	n.e.3d	n.e.3d	VERB
inlawrev-27132	1082	3	875	875	NUM
inlawrev-27132	1082	4	(	(	PUNCT
inlawrev-27132	1082	5	ind	ind	NOUN
inlawrev-27132	1082	6	.	.	PUNCT
inlawrev-27132	1082	7	t.	t.	PROPN
inlawrev-27132	1082	8	c.	c.	PROPN
inlawrev-27132	1082	9	2021	2021	NUM
inlawrev-27132	1082	10	)	)	PUNCT
inlawrev-27132	1082	11	.	.	PUNCT
inlawrev-27132	1083	1	369	369	NUM
inlawrev-27132	1083	2	.	.	PUNCT
inlawrev-27132	1084	1	i	i	PRON
inlawrev-27132	1084	2	d.	d.	PROPN
inlawrev-27132	1084	3	;	;	PUNCT
inlawrev-27132	1084	4	see	see	VERB
inlawrev-27132	1084	5	also	also	ADV
inlawrev-27132	1084	6	ind	ind	PROPN
inlawrev-27132	1084	7	.	.	PUNCT
inlawrev-27132	1085	1	code	code	PROPN
inlawrev-27132	1085	2	§	§	PROPN
inlawrev-27132	1085	3	34	34	NUM
inlawrev-27132	1085	4	-	-	SYM
inlawrev-27132	1085	5	14	14	NUM
inlawrev-27132	1085	6	-	-	PUNCT
inlawrev-27132	1085	7	1	1	NUM
inlawrev-27132	1085	8	-	-	SYM
inlawrev-27132	1085	9	1	1	NUM
inlawrev-27132	1085	10	(	(	PUNCT
inlawrev-27132	1085	11	2021	2021	NUM
inlawrev-27132	1085	12	)	)	PUNCT
inlawrev-27132	1085	13	.	.	PUNCT
inlawrev-27132	1086	1	370	370	NUM
inlawrev-27132	1086	2	.	.	PUNCT
inlawrev-27132	1087	1	morris	morris	PROPN
inlawrev-27132	1087	2	,	,	PUNCT
inlawrev-27132	1087	3	175	175	NUM
inlawrev-27132	1087	4	n.e.3d	n.e.3d	NUM
inlawrev-27132	1087	5	at	at	ADP
inlawrev-27132	1087	6	876	876	NUM
inlawrev-27132	1087	7	.	.	PUNCT
inlawrev-27132	1088	1	371	371	NUM
inlawrev-27132	1088	2	.	.	PUNCT
inlawrev-27132	1089	1	i	i	PRON
inlawrev-27132	1089	2	d.	d.	PROPN
inlawrev-27132	1089	3	at	at	ADP
inlawrev-27132	1089	4	876	876	NUM
inlawrev-27132	1089	5	-	-	SYM
inlawrev-27132	1089	6	77	77	NUM
inlawrev-27132	1089	7	.	.	PUNCT
inlawrev-27132	1090	1	372	372	NUM
inlawrev-27132	1090	2	.	.	PUNCT
inlawrev-27132	1091	1	i	i	PRON
inlawrev-27132	1091	2	d.	d.	PROPN
inlawrev-27132	1091	3	at	at	ADP
inlawrev-27132	1091	4	877	877	NUM
inlawrev-27132	1091	5	.	.	PUNCT
inlawrev-27132	1092	1	373	373	NUM
inlawrev-27132	1092	2	.	.	PUNCT
inlawrev-27132	1093	1	i	i	PRON
inlawrev-27132	1093	2	d.	d.	PROPN
inlawrev-27132	1093	3	374	374	NUM
inlawrev-27132	1093	4	.	.	PUNCT
inlawrev-27132	1094	1	i	i	PRON
inlawrev-27132	1094	2	d.	d.	PROPN
inlawrev-27132	1094	3	375	375	NUM
inlawrev-27132	1094	4	.	.	PUNCT
inlawrev-27132	1095	1	i	i	PRON
inlawrev-27132	1095	2	d.	d.	PROPN
inlawrev-27132	1095	3	376	376	NUM
inlawrev-27132	1095	4	.	.	PUNCT
inlawrev-27132	1096	1	i	i	PRON
inlawrev-27132	1096	2	d.	d.	PROPN
inlawrev-27132	1096	3	377	377	NUM
inlawrev-27132	1096	4	.	.	PUNCT
inlawrev-27132	1097	1	i	i	PRON
inlawrev-27132	1097	2	d.	d.	PROPN
inlawrev-27132	1097	3	378	378	NUM
inlawrev-27132	1097	4	.	.	PUNCT
inlawrev-27132	1098	1	i	i	PRON
inlawrev-27132	1098	2	d.	d.	PROPN
inlawrev-27132	1098	3	at	at	ADP
inlawrev-27132	1098	4	878	878	NUM
inlawrev-27132	1098	5	.	.	PUNCT
inlawrev-27132	1099	1	704	704	NUM
inlawrev-27132	1099	2	indiana	indiana	PROPN
inlawrev-27132	1099	3	law	law	PROPN
inlawrev-27132	1099	4	review	review	NOUN
inlawrev-27132	1099	5	[	[	X
inlawrev-27132	1099	6	vol	vol	NOUN
inlawrev-27132	1099	7	.	.	PUNCT
inlawrev-27132	1099	8	55:669	55:669	NUM
inlawrev-27132	1099	9	hearing	hearing	NOUN
inlawrev-27132	1099	10	on	on	ADP
inlawrev-27132	1099	11	the	the	DET
inlawrev-27132	1099	12	matter	matter	NOUN
inlawrev-27132	1099	13	,	,	PUNCT
inlawrev-27132	1099	14	also	also	ADV
inlawrev-27132	1099	15	denied	deny	VERB
inlawrev-27132	1099	16	the	the	DET
inlawrev-27132	1099	17	claim	claim	NOUN
inlawrev-27132	1099	18	based	base	VERB
inlawrev-27132	1099	19	on	on	ADP
inlawrev-27132	1099	20	its	its	PRON
inlawrev-27132	1099	21	lacking	lack	VERB
inlawrev-27132	1099	22	any	any	DET
inlawrev-27132	1099	23	jurisdiction	jurisdiction	NOUN
inlawrev-27132	1099	24	to	to	PART
inlawrev-27132	1099	25	issue	issue	VERB
inlawrev-27132	1099	26	a	a	DET
inlawrev-27132	1099	27	declaratory	declaratory	ADJ
inlawrev-27132	1099	28	judgment	judgment	NOUN
inlawrev-27132	1099	29	regarding	regard	VERB
inlawrev-27132	1099	30	morris	morris	PROPN
inlawrev-27132	1099	31	’s	’s	PART
inlawrev-27132	1099	32	claim	claim	NOUN
inlawrev-27132	1099	33	and	and	CCONJ
inlawrev-27132	1099	34	his	his	PRON
inlawrev-27132	1099	35	failure	failure	NOUN
inlawrev-27132	1099	36	to	to	PART
inlawrev-27132	1099	37	seek	seek	VERB
inlawrev-27132	1099	38	relief	relief	NOUN
inlawrev-27132	1099	39	for	for	ADP
inlawrev-27132	1099	40	any	any	DET
inlawrev-27132	1099	41	harm	harm	NOUN
inlawrev-27132	1099	42	allegedly	allegedly	ADV
inlawrev-27132	1099	43	suffered	suffer	VERB
inlawrev-27132	1099	44	due	due	ADP
inlawrev-27132	1099	45	to	to	ADP
inlawrev-27132	1099	46	property	property	NOUN
inlawrev-27132	1099	47	taxation.379	taxation.379	NOUN
inlawrev-27132	1099	48	in	in	ADP
inlawrev-27132	1099	49	december	december	PROPN
inlawrev-27132	1099	50	2020	2020	NUM
inlawrev-27132	1099	51	,	,	PUNCT
inlawrev-27132	1099	52	morris	morris	PROPN
inlawrev-27132	1099	53	initiated	initiate	VERB
inlawrev-27132	1099	54	a	a	DET
inlawrev-27132	1099	55	small	small	ADJ
inlawrev-27132	1099	56	claims	claim	NOUN
inlawrev-27132	1099	57	appeal	appeal	VERB
inlawrev-27132	1099	58	to	to	ADP
inlawrev-27132	1099	59	the	the	DET
inlawrev-27132	1099	60	tax	tax	NOUN
inlawrev-27132	1099	61	court	court	NOUN
inlawrev-27132	1099	62	,	,	PUNCT
inlawrev-27132	1099	63	challenging	challenge	VERB
inlawrev-27132	1099	64	the	the	DET
inlawrev-27132	1099	65	ibtr	ibtr	NOUN
inlawrev-27132	1099	66	’s	’s	PART
inlawrev-27132	1099	67	decision	decision	NOUN
inlawrev-27132	1099	68	and	and	CCONJ
inlawrev-27132	1099	69	,	,	PUNCT
inlawrev-27132	1099	70	alternatively	alternatively	ADV
inlawrev-27132	1099	71	,	,	PUNCT
inlawrev-27132	1099	72	arguing	argue	VERB
inlawrev-27132	1099	73	that	that	SCONJ
inlawrev-27132	1099	74	the	the	DET
inlawrev-27132	1099	75	tax	tax	NOUN
inlawrev-27132	1099	76	court	court	NOUN
inlawrev-27132	1099	77	had	have	VERB
inlawrev-27132	1099	78	jurisdiction	jurisdiction	NOUN
inlawrev-27132	1099	79	to	to	PART
inlawrev-27132	1099	80	issue	issue	VERB
inlawrev-27132	1099	81	a	a	DET
inlawrev-27132	1099	82	declaratory	declaratory	ADJ
inlawrev-27132	1099	83	judgment	judgment	NOUN
inlawrev-27132	1099	84	pursuant	pursuant	ADJ
inlawrev-27132	1099	85	to	to	ADP
inlawrev-27132	1099	86	the	the	DET
inlawrev-27132	1099	87	act.380	act.380	NOUN
inlawrev-27132	1099	88	the	the	DET
inlawrev-27132	1099	89	tax	tax	NOUN
inlawrev-27132	1099	90	court	court	NOUN
inlawrev-27132	1099	91	upheld	uphold	VERB
inlawrev-27132	1099	92	the	the	DET
inlawrev-27132	1099	93	ibtr	ibtr	NOUN
inlawrev-27132	1099	94	’s	’s	PART
inlawrev-27132	1099	95	decision	decision	NOUN
inlawrev-27132	1099	96	.	.	PUNCT
inlawrev-27132	1100	1	the	the	DET
inlawrev-27132	1100	2	court	court	NOUN
inlawrev-27132	1100	3	noted	note	VERB
inlawrev-27132	1100	4	that	that	SCONJ
inlawrev-27132	1100	5	the	the	DET
inlawrev-27132	1100	6	ibtr	ibtr	NOUN
inlawrev-27132	1100	7	,	,	PUNCT
inlawrev-27132	1100	8	as	as	ADP
inlawrev-27132	1100	9	an	an	DET
inlawrev-27132	1100	10	administrative	administrative	ADJ
inlawrev-27132	1100	11	tribunal	tribunal	NOUN
inlawrev-27132	1100	12	created	create	VERB
inlawrev-27132	1100	13	and	and	CCONJ
inlawrev-27132	1100	14	controlled	control	VERB
inlawrev-27132	1100	15	by	by	ADP
inlawrev-27132	1100	16	statute	statute	PROPN
inlawrev-27132	1100	17	,	,	PUNCT
inlawrev-27132	1100	18	had	have	VERB
inlawrev-27132	1100	19	the	the	DET
inlawrev-27132	1100	20	authority	authority	NOUN
inlawrev-27132	1100	21	to	to	PART
inlawrev-27132	1100	22	conduct	conduct	VERB
inlawrev-27132	1100	23	an	an	DET
inlawrev-27132	1100	24	impartial	impartial	ADJ
inlawrev-27132	1100	25	review	review	NOUN
inlawrev-27132	1100	26	of	of	ADP
inlawrev-27132	1100	27	all	all	DET
inlawrev-27132	1100	28	appeals	appeal	NOUN
inlawrev-27132	1100	29	from	from	ADP
inlawrev-27132	1100	30	a	a	DET
inlawrev-27132	1100	31	determination	determination	NOUN
inlawrev-27132	1100	32	by	by	ADP
inlawrev-27132	1100	33	an	an	DET
inlawrev-27132	1100	34	assessing	assess	VERB
inlawrev-27132	1100	35	official	official	NOUN
inlawrev-27132	1100	36	or	or	CCONJ
inlawrev-27132	1100	37	a	a	DET
inlawrev-27132	1100	38	county	county	NOUN
inlawrev-27132	1100	39	ptaboa	ptaboa	NOUN
inlawrev-27132	1100	40	concerning	concern	VERB
inlawrev-27132	1100	41	only	only	ADV
inlawrev-27132	1100	42	:	:	PUNCT
inlawrev-27132	1100	43	(	(	PUNCT
inlawrev-27132	1100	44	i	i	NOUN
inlawrev-27132	1100	45	)	)	PUNCT
inlawrev-27132	1100	46	the	the	DET
inlawrev-27132	1100	47	assessed	assessed	ADJ
inlawrev-27132	1100	48	valuation	valuation	NOUN
inlawrev-27132	1100	49	of	of	ADP
inlawrev-27132	1100	50	tangible	tangible	ADJ
inlawrev-27132	1100	51	property	property	NOUN
inlawrev-27132	1100	52	,	,	PUNCT
inlawrev-27132	1100	53	(	(	PUNCT
inlawrev-27132	1100	54	ii	ii	NOUN
inlawrev-27132	1100	55	)	)	PUNCT
inlawrev-27132	1100	56	property	property	NOUN
inlawrev-27132	1100	57	tax	tax	NOUN
inlawrev-27132	1100	58	deductions	deduction	NOUN
inlawrev-27132	1100	59	,	,	PUNCT
inlawrev-27132	1100	60	(	(	PUNCT
inlawrev-27132	1100	61	iii	iii	X
inlawrev-27132	1100	62	)	)	PUNCT
inlawrev-27132	1100	63	property	property	NOUN
inlawrev-27132	1100	64	tax	tax	NOUN
inlawrev-27132	1100	65	exemptions	exemption	NOUN
inlawrev-27132	1100	66	,	,	PUNCT
inlawrev-27132	1100	67	or	or	CCONJ
inlawrev-27132	1100	68	(	(	PUNCT
inlawrev-27132	1100	69	iv	iv	X
inlawrev-27132	1100	70	)	)	PUNCT
inlawrev-27132	1100	71	property	property	NOUN
inlawrev-27132	1100	72	tax	tax	NOUN
inlawrev-27132	1100	73	credits.381	credits.381	PROPN
inlawrev-27132	1100	74	the	the	DET
inlawrev-27132	1100	75	tax	tax	NOUN
inlawrev-27132	1100	76	court	court	NOUN
inlawrev-27132	1100	77	held	hold	VERB
inlawrev-27132	1100	78	that	that	SCONJ
inlawrev-27132	1100	79	morris	morris	PROPN
inlawrev-27132	1100	80	’s	’s	PART
inlawrev-27132	1100	81	appeals	appeal	NOUN
inlawrev-27132	1100	82	to	to	ADP
inlawrev-27132	1100	83	the	the	DET
inlawrev-27132	1100	84	ibtr	ibtr	NOUN
inlawrev-27132	1100	85	did	do	AUX
inlawrev-27132	1100	86	not	not	PART
inlawrev-27132	1100	87	concern	concern	VERB
inlawrev-27132	1100	88	any	any	PRON
inlawrev-27132	1100	89	of	of	ADP
inlawrev-27132	1100	90	these	these	DET
inlawrev-27132	1100	91	four	four	NUM
inlawrev-27132	1100	92	types	type	NOUN
inlawrev-27132	1100	93	of	of	ADP
inlawrev-27132	1100	94	claims	claim	NOUN
inlawrev-27132	1100	95	,	,	PUNCT
inlawrev-27132	1100	96	rather	rather	ADV
inlawrev-27132	1100	97	they	they	PRON
inlawrev-27132	1100	98	concerned	concern	VERB
inlawrev-27132	1100	99	clay	clay	NOUN
inlawrev-27132	1100	100	township	township	NOUN
inlawrev-27132	1100	101	’s	’s	PART
inlawrev-27132	1100	102	acts	act	NOUN
inlawrev-27132	1100	103	of	of	ADP
inlawrev-27132	1100	104	appropriating	appropriating	NOUN
inlawrev-27132	1100	105	,	,	PUNCT
inlawrev-27132	1100	106	accounting	account	VERB
inlawrev-27132	1100	107	for	for	ADP
inlawrev-27132	1100	108	,	,	PUNCT
inlawrev-27132	1100	109	and	and	CCONJ
inlawrev-27132	1100	110	spending	spending	NOUN
inlawrev-27132	1100	111	monies	monie	NOUN
inlawrev-27132	1100	112	with	with	ADP
inlawrev-27132	1100	113	respect	respect	NOUN
inlawrev-27132	1100	114	to	to	ADP
inlawrev-27132	1100	115	the	the	DET
inlawrev-27132	1100	116	interlocal	interlocal	ADJ
inlawrev-27132	1100	117	agreement	agreement	NOUN
inlawrev-27132	1100	118	between	between	ADP
inlawrev-27132	1100	119	clay	clay	NOUN
inlawrev-27132	1100	120	township	township	NOUN
inlawrev-27132	1100	121	and	and	CCONJ
inlawrev-27132	1100	122	carmel	carmel	PROPN
inlawrev-27132	1100	123	on	on	ADP
inlawrev-27132	1100	124	the	the	DET
inlawrev-27132	1100	125	township	township	NOUN
inlawrev-27132	1100	126	’s	’s	PART
inlawrev-27132	1100	127	firefighting	firefighting	NOUN
inlawrev-27132	1100	128	funds.382	funds.382	NOUN
inlawrev-27132	1100	129	also	also	ADV
inlawrev-27132	1100	130	,	,	PUNCT
inlawrev-27132	1100	131	the	the	DET
inlawrev-27132	1100	132	tax	tax	NOUN
inlawrev-27132	1100	133	court	court	NOUN
inlawrev-27132	1100	134	held	hold	VERB
inlawrev-27132	1100	135	that	that	SCONJ
inlawrev-27132	1100	136	indiana	indiana	PROPN
inlawrev-27132	1100	137	’s	’s	PART
inlawrev-27132	1100	138	uniform	uniform	ADJ
inlawrev-27132	1100	139	declaratory	declaratory	ADJ
inlawrev-27132	1100	140	judgment	judgment	NOUN
inlawrev-27132	1100	141	act	act	NOUN
inlawrev-27132	1100	142	did	do	AUX
inlawrev-27132	1100	143	not	not	PART
inlawrev-27132	1100	144	authorize	authorize	VERB
inlawrev-27132	1100	145	administrative	administrative	ADJ
inlawrev-27132	1100	146	tribunals	tribunal	NOUN
inlawrev-27132	1100	147	to	to	PART
inlawrev-27132	1100	148	issue	issue	VERB
inlawrev-27132	1100	149	declaratory	declaratory	ADJ
inlawrev-27132	1100	150	judgments	judgment	NOUN
inlawrev-27132	1100	151	pursuant	pursuant	ADJ
inlawrev-27132	1100	152	to	to	ADP
inlawrev-27132	1100	153	the	the	DET
inlawrev-27132	1100	154	act.383	act.383	NOUN
inlawrev-27132	1100	155	the	the	DET
inlawrev-27132	1100	156	ibtr	ibtr	ADJ
inlawrev-27132	1100	157	is	be	AUX
inlawrev-27132	1100	158	an	an	DET
inlawrev-27132	1100	159	administrative	administrative	ADJ
inlawrev-27132	1100	160	tribunal	tribunal	NOUN
inlawrev-27132	1100	161	,	,	PUNCT
inlawrev-27132	1100	162	not	not	PART
inlawrev-27132	1100	163	a	a	DET
inlawrev-27132	1100	164	court	court	NOUN
inlawrev-27132	1100	165	of	of	ADP
inlawrev-27132	1100	166	record.384	record.384	PROPN
inlawrev-27132	1100	167	regarding	regard	VERB
inlawrev-27132	1100	168	morris	morris	PROPN
inlawrev-27132	1100	169	’s	’s	PART
inlawrev-27132	1100	170	alternative	alternative	ADJ
inlawrev-27132	1100	171	argument	argument	NOUN
inlawrev-27132	1100	172	,	,	PUNCT
inlawrev-27132	1100	173	the	the	DET
inlawrev-27132	1100	174	tax	tax	NOUN
inlawrev-27132	1100	175	court	court	NOUN
inlawrev-27132	1100	176	said	say	VERB
inlawrev-27132	1100	177	it	it	PRON
inlawrev-27132	1100	178	could	could	AUX
inlawrev-27132	1100	179	not	not	PART
inlawrev-27132	1100	180	hear	hear	VERB
inlawrev-27132	1100	181	claims	claim	NOUN
inlawrev-27132	1100	182	for	for	ADP
inlawrev-27132	1100	183	declaratory	declaratory	ADJ
inlawrev-27132	1100	184	judgment	judgment	NOUN
inlawrev-27132	1100	185	pursuant	pursuant	ADJ
inlawrev-27132	1100	186	to	to	ADP
inlawrev-27132	1100	187	the	the	DET
inlawrev-27132	1100	188	act	act	NOUN
inlawrev-27132	1100	189	or	or	CCONJ
inlawrev-27132	1100	190	any	any	DET
inlawrev-27132	1100	191	other	other	ADJ
inlawrev-27132	1100	192	claims	claim	NOUN
inlawrev-27132	1100	193	unless	unless	SCONJ
inlawrev-27132	1100	194	it	it	PRON
inlawrev-27132	1100	195	had	have	VERB
inlawrev-27132	1100	196	subject	subject	ADJ
inlawrev-27132	1100	197	matter	matter	NOUN
inlawrev-27132	1100	198	jurisdiction	jurisdiction	NOUN
inlawrev-27132	1100	199	over	over	ADP
inlawrev-27132	1100	200	the	the	DET
inlawrev-27132	1100	201	case.385	case.385	NOUN
inlawrev-27132	1100	202	the	the	DET
inlawrev-27132	1100	203	court	court	NOUN
inlawrev-27132	1100	204	then	then	ADV
inlawrev-27132	1100	205	noted	note	VERB
inlawrev-27132	1100	206	that	that	SCONJ
inlawrev-27132	1100	207	it	it	PRON
inlawrev-27132	1100	208	only	only	ADV
inlawrev-27132	1100	209	“	"	PUNCT
inlawrev-27132	1100	210	ha[d	ha[d	NOUN
inlawrev-27132	1100	211	]	]	PUNCT
inlawrev-27132	1100	212	subject	subject	NOUN
inlawrev-27132	1100	213	matter	matter	NOUN
inlawrev-27132	1100	214	jurisdiction	jurisdiction	NOUN
inlawrev-27132	1100	215	over	over	ADP
inlawrev-27132	1100	216	two	two	NUM
inlawrev-27132	1100	217	types	type	NOUN
inlawrev-27132	1100	218	of	of	ADP
inlawrev-27132	1100	219	cases	case	NOUN
inlawrev-27132	1100	220	:	:	PUNCT
inlawrev-27132	1100	221	1	1	X
inlawrev-27132	1100	222	)	)	PUNCT
inlawrev-27132	1100	223	original	original	ADJ
inlawrev-27132	1100	224	tax	tax	NOUN
inlawrev-27132	1100	225	appeals	appeal	NOUN
inlawrev-27132	1100	226	and	and	CCONJ
inlawrev-27132	1100	227	2	2	NUM
inlawrev-27132	1100	228	)	)	PUNCT
inlawrev-27132	1100	229	actions	action	NOUN
inlawrev-27132	1100	230	for	for	ADP
inlawrev-27132	1100	231	which	which	DET
inlawrev-27132	1100	232	jurisdiction	jurisdiction	NOUN
inlawrev-27132	1100	233	has	have	AUX
inlawrev-27132	1100	234	been	be	AUX
inlawrev-27132	1100	235	otherwise	otherwise	ADV
inlawrev-27132	1100	236	specifically	specifically	ADV
inlawrev-27132	1100	237	conferred	confer	VERB
inlawrev-27132	1100	238	upon	upon	SCONJ
inlawrev-27132	1100	239	it	it	PRON
inlawrev-27132	1100	240	by	by	ADP
inlawrev-27132	1100	241	statute	statute	PROPN
inlawrev-27132	1100	242	.	.	PROPN
inlawrev-27132	1100	243	”386	”386	PUNCT
inlawrev-27132	1101	1	in	in	ADP
inlawrev-27132	1101	2	the	the	DET
inlawrev-27132	1101	3	context	context	NOUN
inlawrev-27132	1101	4	of	of	ADP
inlawrev-27132	1101	5	property	property	NOUN
inlawrev-27132	1101	6	taxes	taxis	NOUN
inlawrev-27132	1101	7	,	,	PUNCT
inlawrev-27132	1101	8	an	an	DET
inlawrev-27132	1101	9	original	original	ADJ
inlawrev-27132	1101	10	tax	tax	NOUN
inlawrev-27132	1101	11	appeal	appeal	NOUN
inlawrev-27132	1101	12	is	be	AUX
inlawrev-27132	1101	13	one	one	NUM
inlawrev-27132	1101	14	that	that	PRON
inlawrev-27132	1101	15	arises	arise	VERB
inlawrev-27132	1101	16	under	under	ADP
inlawrev-27132	1101	17	the	the	DET
inlawrev-27132	1101	18	tax	tax	NOUN
inlawrev-27132	1101	19	laws	law	NOUN
inlawrev-27132	1101	20	of	of	ADP
inlawrev-27132	1101	21	indiana	indiana	PROPN
inlawrev-27132	1101	22	and	and	CCONJ
inlawrev-27132	1101	23	is	be	AUX
inlawrev-27132	1101	24	an	an	DET
inlawrev-27132	1101	25	initial	initial	ADJ
inlawrev-27132	1101	26	appeal	appeal	NOUN
inlawrev-27132	1101	27	of	of	ADP
inlawrev-27132	1101	28	a	a	DET
inlawrev-27132	1101	29	final	final	ADJ
inlawrev-27132	1101	30	determination	determination	NOUN
inlawrev-27132	1101	31	made	make	VERB
inlawrev-27132	1101	32	by	by	ADP
inlawrev-27132	1101	33	the	the	DET
inlawrev-27132	1101	34	ibtr.387	ibtr.387	PROPN
inlawrev-27132	1101	35	morris	morris	PROPN
inlawrev-27132	1101	36	had	have	AUX
inlawrev-27132	1101	37	stated	state	VERB
inlawrev-27132	1101	38	he	he	PRON
inlawrev-27132	1101	39	:	:	PUNCT
inlawrev-27132	1101	40	(	(	PUNCT
inlawrev-27132	1101	41	i	i	NOUN
inlawrev-27132	1101	42	)	)	PUNCT
inlawrev-27132	1101	43	was	be	AUX
inlawrev-27132	1101	44	challenging	challenge	VERB
inlawrev-27132	1101	45	clay	clay	NOUN
inlawrev-27132	1101	46	township	township	NOUN
inlawrev-27132	1101	47	’s	’s	PART
inlawrev-27132	1101	48	actual	actual	ADJ
inlawrev-27132	1101	49	expenditures	expenditure	NOUN
inlawrev-27132	1101	50	,	,	PUNCT
inlawrev-27132	1101	51	not	not	PART
inlawrev-27132	1101	52	hypotheticals	hypothetical	NOUN
inlawrev-27132	1101	53	such	such	ADJ
inlawrev-27132	1101	54	as	as	ADP
inlawrev-27132	1101	55	its	its	PRON
inlawrev-27132	1101	56	budget	budget	NOUN
inlawrev-27132	1101	57	;	;	PUNCT
inlawrev-27132	1101	58	(	(	PUNCT
inlawrev-27132	1101	59	ii	ii	NOUN
inlawrev-27132	1101	60	)	)	PUNCT
inlawrev-27132	1101	61	did	do	AUX
inlawrev-27132	1101	62	not	not	PART
inlawrev-27132	1101	63	intend	intend	VERB
inlawrev-27132	1101	64	to	to	PART
inlawrev-27132	1101	65	litigate	litigate	VERB
inlawrev-27132	1101	66	his	his	PRON
inlawrev-27132	1101	67	tax	tax	NOUN
inlawrev-27132	1101	68	rates	rate	NOUN
inlawrev-27132	1101	69	even	even	ADV
inlawrev-27132	1101	70	if	if	SCONJ
inlawrev-27132	1101	71	they	they	PRON
inlawrev-27132	1101	72	were	be	AUX
inlawrev-27132	1101	73	implicated	implicate	VERB
inlawrev-27132	1101	74	under	under	ADP
inlawrev-27132	1101	75	his	his	PRON
inlawrev-27132	1101	76	appeal	appeal	NOUN
inlawrev-27132	1101	77	;	;	PUNCT
inlawrev-27132	1101	78	and	and	CCONJ
inlawrev-27132	1101	79	(	(	PUNCT
inlawrev-27132	1101	80	iii	iii	NOUN
inlawrev-27132	1101	81	)	)	PUNCT
inlawrev-27132	1101	82	was	be	AUX
inlawrev-27132	1101	83	not	not	PART
inlawrev-27132	1101	84	appealing	appeal	VERB
inlawrev-27132	1101	85	the	the	DET
inlawrev-27132	1101	86	assessed	assessed	ADJ
inlawrev-27132	1101	87	values	value	NOUN
inlawrev-27132	1101	88	assigned	assign	VERB
inlawrev-27132	1101	89	to	to	ADP
inlawrev-27132	1101	90	his	his	PRON
inlawrev-27132	1101	91	property	property	NOUN
inlawrev-27132	1101	92	during	during	ADP
inlawrev-27132	1101	93	the	the	DET
inlawrev-27132	1101	94	2016	2016	NUM
inlawrev-27132	1101	95	through	through	ADP
inlawrev-27132	1101	96	2018	2018	NUM
inlawrev-27132	1101	97	tax	tax	NOUN
inlawrev-27132	1101	98	years.388	years.388	PRON
inlawrev-27132	1101	99	the	the	DET
inlawrev-27132	1101	100	tax	tax	NOUN
inlawrev-27132	1101	101	court	court	NOUN
inlawrev-27132	1101	102	held	hold	VERB
inlawrev-27132	1101	103	that	that	SCONJ
inlawrev-27132	1101	104	,	,	PUNCT
inlawrev-27132	1101	105	because	because	SCONJ
inlawrev-27132	1101	106	morris	morris	PROPN
inlawrev-27132	1101	107	’s	’s	PART
inlawrev-27132	1101	108	appeal	appeal	NOUN
inlawrev-27132	1101	109	did	do	AUX
inlawrev-27132	1101	110	not	not	PART
inlawrev-27132	1101	111	principally	principally	ADV
inlawrev-27132	1101	112	challenge	challenge	VERB
inlawrev-27132	1101	113	the	the	DET
inlawrev-27132	1101	114	collection	collection	NOUN
inlawrev-27132	1101	115	of	of	ADP
inlawrev-27132	1101	116	a	a	DET
inlawrev-27132	1101	117	tax	tax	NOUN
inlawrev-27132	1101	118	or	or	CCONJ
inlawrev-27132	1101	119	a	a	DET
inlawrev-27132	1101	120	defense	defense	NOUN
inlawrev-27132	1101	121	to	to	ADP
inlawrev-27132	1101	122	the	the	DET
inlawrev-27132	1101	123	collection	collection	NOUN
inlawrev-27132	1101	124	of	of	ADP
inlawrev-27132	1101	125	a	a	DET
inlawrev-27132	1101	126	tax	tax	NOUN
inlawrev-27132	1101	127	,	,	PUNCT
inlawrev-27132	1101	128	his	his	PRON
inlawrev-27132	1101	129	claims	claim	NOUN
inlawrev-27132	1101	130	did	do	AUX
inlawrev-27132	1101	131	not	not	PART
inlawrev-27132	1101	132	arise	arise	VERB
inlawrev-27132	1101	133	under	under	ADP
inlawrev-27132	1101	134	the	the	DET
inlawrev-27132	1101	135	tax	tax	NOUN
inlawrev-27132	1101	136	laws	law	NOUN
inlawrev-27132	1101	137	of	of	ADP
inlawrev-27132	1101	138	indiana.389	indiana.389	PROPN
inlawrev-27132	1101	139	379	379	NUM
inlawrev-27132	1101	140	.	.	PUNCT
inlawrev-27132	1102	1	i	i	PRON
inlawrev-27132	1102	2	d.	d.	PROPN
inlawrev-27132	1102	3	380	380	NUM
inlawrev-27132	1102	4	.	.	PUNCT
inlawrev-27132	1103	1	i	i	PRON
inlawrev-27132	1103	2	d.	d.	PROPN
inlawrev-27132	1103	3	381	381	NUM
inlawrev-27132	1103	4	.	.	PUNCT
inlawrev-27132	1104	1	i	i	PRON
inlawrev-27132	1104	2	d.	d.	PROPN
inlawrev-27132	1104	3	at	at	ADP
inlawrev-27132	1104	4	879	879	NUM
inlawrev-27132	1104	5	(	(	PUNCT
inlawrev-27132	1104	6	citing	cite	VERB
inlawrev-27132	1104	7	ind	ind	NOUN
inlawrev-27132	1104	8	.	.	PUNCT
inlawrev-27132	1105	1	code	code	PROPN
inlawrev-27132	1105	2	§	§	PROPN
inlawrev-27132	1105	3	6	6	NUM
inlawrev-27132	1105	4	-	-	SYM
inlawrev-27132	1105	5	1.5	1.5	NUM
inlawrev-27132	1105	6	-	-	PUNCT
inlawrev-27132	1105	7	4	4	NUM
inlawrev-27132	1105	8	-	-	SYM
inlawrev-27132	1105	9	1(a	1(a	NUM
inlawrev-27132	1105	10	)	)	PUNCT
inlawrev-27132	1105	11	(	(	PUNCT
inlawrev-27132	1105	12	2021	2021	NUM
inlawrev-27132	1105	13	)	)	PUNCT
inlawrev-27132	1105	14	)	)	PUNCT
inlawrev-27132	1105	15	.	.	PUNCT
inlawrev-27132	1106	1	382	382	NUM
inlawrev-27132	1106	2	.	.	PUNCT
inlawrev-27132	1107	1	i	i	PRON
inlawrev-27132	1107	2	d.	d.	PROPN
inlawrev-27132	1107	3	383	383	NUM
inlawrev-27132	1107	4	.	.	PUNCT
inlawrev-27132	1108	1	i	i	PRON
inlawrev-27132	1108	2	d.	d.	VERB
inlawrev-27132	1108	3	at	at	ADP
inlawrev-27132	1108	4	879	879	NUM
inlawrev-27132	1108	5	-	-	SYM
inlawrev-27132	1108	6	80	80	NUM
inlawrev-27132	1108	7	(	(	PUNCT
inlawrev-27132	1108	8	citing	cite	VERB
inlawrev-27132	1108	9	ind	ind	NOUN
inlawrev-27132	1108	10	.	.	PUNCT
inlawrev-27132	1109	1	code	code	PROPN
inlawrev-27132	1109	2	§	§	PROPN
inlawrev-27132	1109	3	§	§	PROPN
inlawrev-27132	1109	4	34	34	NUM
inlawrev-27132	1109	5	-	-	SYM
inlawrev-27132	1109	6	14	14	NUM
inlawrev-27132	1109	7	-	-	PUNCT
inlawrev-27132	1109	8	1	1	NUM
inlawrev-27132	1109	9	-	-	SYM
inlawrev-27132	1109	10	1	1	NUM
inlawrev-27132	1109	11	to	to	ADP
inlawrev-27132	1109	12	-16	-16	NUM
inlawrev-27132	1109	13	)	)	PUNCT
inlawrev-27132	1109	14	.	.	PUNCT
inlawrev-27132	1110	1	384	384	NUM
inlawrev-27132	1110	2	.	.	PUNCT
inlawrev-27132	1111	1	i	i	PRON
inlawrev-27132	1111	2	d.	d.	PROPN
inlawrev-27132	1111	3	at	at	ADP
inlawrev-27132	1111	4	880	880	NUM
inlawrev-27132	1111	5	.	.	PUNCT
inlawrev-27132	1112	1	385	385	NUM
inlawrev-27132	1112	2	.	.	PUNCT
inlawrev-27132	1113	1	i	i	PRON
inlawrev-27132	1113	2	d.	d.	PROPN
inlawrev-27132	1113	3	386	386	NUM
inlawrev-27132	1113	4	.	.	PUNCT
inlawrev-27132	1114	1	i	i	PRON
inlawrev-27132	1114	2	d.	d.	PROPN
inlawrev-27132	1114	3	(	(	PUNCT
inlawrev-27132	1114	4	citing	cite	VERB
inlawrev-27132	1114	5	ind	ind	NOUN
inlawrev-27132	1114	6	.	.	PUNCT
inlawrev-27132	1115	1	code	code	PROPN
inlawrev-27132	1115	2	§	§	PROPN
inlawrev-27132	1115	3	33	33	NUM
inlawrev-27132	1115	4	-	-	SYM
inlawrev-27132	1115	5	26	26	NUM
inlawrev-27132	1115	6	-	-	PUNCT
inlawrev-27132	1115	7	3	3	NUM
inlawrev-27132	1115	8	-	-	SYM
inlawrev-27132	1115	9	1	1	NUM
inlawrev-27132	1115	10	;	;	PUNCT
inlawrev-27132	1115	11	ind	ind	NOUN
inlawrev-27132	1115	12	.	.	PUNCT
inlawrev-27132	1116	1	tax	tax	PROPN
inlawrev-27132	1117	1	ct	ct	PROPN
inlawrev-27132	1117	2	.	.	PUNCT
inlawrev-27132	1118	1	r.	r.	PROPN
inlawrev-27132	1118	2	2	2	NUM
inlawrev-27132	1118	3	;	;	PUNCT
inlawrev-27132	1118	4	diocese	diocese	NOUN
inlawrev-27132	1118	5	of	of	ADP
inlawrev-27132	1118	6	newton	newton	PROPN
inlawrev-27132	1118	7	for	for	ADP
inlawrev-27132	1118	8	the	the	DET
inlawrev-27132	1118	9	melkites	melkite	NOUN
inlawrev-27132	1118	10	in	in	ADP
inlawrev-27132	1118	11	the	the	DET
inlawrev-27132	1118	12	usa	usa	PROPN
inlawrev-27132	1118	13	,	,	PUNCT
inlawrev-27132	1118	14	inc	inc	PROPN
inlawrev-27132	1118	15	.	.	PROPN
inlawrev-27132	1119	1	v.	v.	PROPN
inlawrev-27132	1119	2	katona	katona	PROPN
inlawrev-27132	1119	3	,	,	PUNCT
inlawrev-27132	1119	4	149	149	NUM
inlawrev-27132	1119	5	n.e.3d	n.e.3d	NUM
inlawrev-27132	1119	6	1252	1252	NUM
inlawrev-27132	1119	7	,	,	PUNCT
inlawrev-27132	1119	8	1254	1254	NUM
inlawrev-27132	1119	9	-	-	SYM
inlawrev-27132	1119	10	55	55	NUM
inlawrev-27132	1119	11	(	(	PUNCT
inlawrev-27132	1119	12	ind	ind	NOUN
inlawrev-27132	1119	13	.	.	PUNCT
inlawrev-27132	1120	1	t.c	t.c	PROPN
inlawrev-27132	1120	2	.	.	PROPN
inlawrev-27132	1120	3	2020	2020	NUM
inlawrev-27132	1120	4	)	)	PUNCT
inlawrev-27132	1120	5	)	)	PUNCT
inlawrev-27132	1120	6	.	.	PUNCT
inlawrev-27132	1121	1	387	387	X
inlawrev-27132	1121	2	.	.	PUNCT
inlawrev-27132	1122	1	i	i	PRON
inlawrev-27132	1122	2	d.	d.	PROPN
inlawrev-27132	1122	3	(	(	PUNCT
inlawrev-27132	1122	4	citing	cite	VERB
inlawrev-27132	1122	5	ind	ind	NOUN
inlawrev-27132	1122	6	.	.	PUNCT
inlawrev-27132	1123	1	code	code	PROPN
inlawrev-27132	1123	2	§	§	PROPN
inlawrev-27132	1123	3	33	33	NUM
inlawrev-27132	1123	4	-	-	SYM
inlawrev-27132	1123	5	26	26	NUM
inlawrev-27132	1123	6	-	-	PUNCT
inlawrev-27132	1123	7	3	3	NUM
inlawrev-27132	1123	8	-	-	SYM
inlawrev-27132	1123	9	1	1	NUM
inlawrev-27132	1123	10	;	;	PUNCT
inlawrev-27132	1123	11	ind	ind	NOUN
inlawrev-27132	1123	12	.	.	PUNCT
inlawrev-27132	1124	1	tax	tax	PROPN
inlawrev-27132	1124	2	ct	ct	PROPN
inlawrev-27132	1124	3	.	.	PUNCT
inlawrev-27132	1125	1	rule	rule	NOUN
inlawrev-27132	1125	2	2(a	2(a	NUM
inlawrev-27132	1125	3	)	)	PUNCT
inlawrev-27132	1125	4	)	)	PUNCT
inlawrev-27132	1125	5	.	.	PUNCT
inlawrev-27132	1126	1	388	388	NUM
inlawrev-27132	1126	2	.	.	PUNCT
inlawrev-27132	1127	1	i	i	PRON
inlawrev-27132	1127	2	d.	d.	PROPN
inlawrev-27132	1127	3	at	at	ADP
inlawrev-27132	1127	4	881	881	NUM
inlawrev-27132	1127	5	.	.	PUNCT
inlawrev-27132	1127	6	389	389	NUM
inlawrev-27132	1127	7	.	.	PUNCT
inlawrev-27132	1128	1	i	i	PRON
inlawrev-27132	1128	2	d.	d.	PROPN
inlawrev-27132	1128	3	2022	2022	NUM
inlawrev-27132	1128	4	]	]	PUNCT
inlawrev-27132	1128	5	tax	tax	NOUN
inlawrev-27132	1128	6	law	law	NOUN
inlawrev-27132	1128	7	–	–	PUNCT
inlawrev-27132	1128	8	state	state	NOUN
inlawrev-27132	1128	9	705	705	NUM
inlawrev-27132	1128	10	accordingly	accordingly	ADV
inlawrev-27132	1128	11	,	,	PUNCT
inlawrev-27132	1128	12	the	the	DET
inlawrev-27132	1128	13	court	court	NOUN
inlawrev-27132	1128	14	could	could	AUX
inlawrev-27132	1128	15	not	not	PART
inlawrev-27132	1128	16	exercise	exercise	VERB
inlawrev-27132	1128	17	jurisdiction	jurisdiction	NOUN
inlawrev-27132	1128	18	over	over	ADP
inlawrev-27132	1128	19	it	it	PRON
inlawrev-27132	1128	20	and	and	CCONJ
inlawrev-27132	1128	21	issue	issue	VERB
inlawrev-27132	1128	22	a	a	DET
inlawrev-27132	1128	23	declaratory	declaratory	ADJ
inlawrev-27132	1128	24	judgment	judgment	NOUN
inlawrev-27132	1128	25	pertaining	pertain	VERB
inlawrev-27132	1128	26	to	to	ADP
inlawrev-27132	1128	27	it.390	it.390	PROPN
inlawrev-27132	1128	28	the	the	DET
inlawrev-27132	1128	29	court	court	NOUN
inlawrev-27132	1128	30	therefore	therefore	ADV
inlawrev-27132	1128	31	affirmed	affirm	VERB
inlawrev-27132	1128	32	the	the	DET
inlawrev-27132	1128	33	ibtr	ibtr	VERB
inlawrev-27132	1128	34	’s	’s	PART
inlawrev-27132	1128	35	decision.391	decision.391	PROPN
inlawrev-27132	1128	36	6	6	NUM
inlawrev-27132	1128	37	.	.	PUNCT
inlawrev-27132	1128	38	convention	convention	NOUN
inlawrev-27132	1128	39	headquarters	headquarters	NOUN
inlawrev-27132	1128	40	hotels	hotel	NOUN
inlawrev-27132	1128	41	,	,	PUNCT
inlawrev-27132	1128	42	llc	llc	PROPN
inlawrev-27132	1128	43	v.	v.	PROPN
inlawrev-27132	1128	44	marion	marion	PROPN
inlawrev-27132	1128	45	county	county	PROPN
inlawrev-27132	1128	46	assessor.392	assessor.392	PROPN
inlawrev-27132	1128	47	—	—	PUNCT
inlawrev-27132	1128	48	the	the	DET
inlawrev-27132	1128	49	issue	issue	NOUN
inlawrev-27132	1128	50	before	before	SCONJ
inlawrev-27132	1128	51	the	the	DET
inlawrev-27132	1128	52	tax	tax	NOUN
inlawrev-27132	1128	53	court	court	NOUN
inlawrev-27132	1128	54	was	be	AUX
inlawrev-27132	1128	55	whether	whether	SCONJ
inlawrev-27132	1128	56	the	the	DET
inlawrev-27132	1128	57	marion	marion	PROPN
inlawrev-27132	1128	58	county	county	PROPN
inlawrev-27132	1128	59	assessor	assessor	NOUN
inlawrev-27132	1128	60	’s	’s	PART
inlawrev-27132	1128	61	assessment	assessment	NOUN
inlawrev-27132	1128	62	of	of	ADP
inlawrev-27132	1128	63	the	the	DET
inlawrev-27132	1128	64	taxpayer	taxpayer	NOUN
inlawrev-27132	1128	65	’s	’s	PART
inlawrev-27132	1128	66	partially	partially	ADV
inlawrev-27132	1128	67	completed	complete	VERB
inlawrev-27132	1128	68	hotel	hotel	NOUN
inlawrev-27132	1128	69	in	in	ADP
inlawrev-27132	1128	70	downtown	downtown	NOUN
inlawrev-27132	1128	71	indianapolis	indianapolis	PROPN
inlawrev-27132	1128	72	violated	violate	VERB
inlawrev-27132	1128	73	the	the	DET
inlawrev-27132	1128	74	equal	equal	ADJ
inlawrev-27132	1128	75	protection	protection	NOUN
inlawrev-27132	1128	76	and	and	CCONJ
inlawrev-27132	1128	77	due	due	ADJ
inlawrev-27132	1128	78	process	process	NOUN
inlawrev-27132	1128	79	clauses	clause	NOUN
inlawrev-27132	1128	80	of	of	ADP
inlawrev-27132	1128	81	the	the	DET
inlawrev-27132	1128	82	fourteenth	fourteenth	ADJ
inlawrev-27132	1128	83	amendment	amendment	NOUN
inlawrev-27132	1128	84	to	to	ADP
inlawrev-27132	1128	85	the	the	DET
inlawrev-27132	1128	86	united	united	PROPN
inlawrev-27132	1128	87	states	states	PROPN
inlawrev-27132	1128	88	constitution	constitution	PROPN
inlawrev-27132	1128	89	,	,	PUNCT
inlawrev-27132	1128	90	its	its	PRON
inlawrev-27132	1128	91	civil	civil	ADJ
inlawrev-27132	1128	92	rights	right	NOUN
inlawrev-27132	1128	93	pursuant	pursuant	ADJ
inlawrev-27132	1128	94	to	to	ADP
inlawrev-27132	1128	95	42	42	NUM
inlawrev-27132	1128	96	u.s.c	u.s.c	ADJ
inlawrev-27132	1128	97	.	.	PUNCT
inlawrev-27132	1129	1	§	§	PROPN
inlawrev-27132	1129	2	1983	1983	NUM
inlawrev-27132	1129	3	,	,	PUNCT
inlawrev-27132	1129	4	the	the	DET
inlawrev-27132	1129	5	property	property	NOUN
inlawrev-27132	1129	6	taxation	taxation	NOUN
inlawrev-27132	1129	7	and	and	CCONJ
inlawrev-27132	1129	8	equal	equal	ADJ
inlawrev-27132	1129	9	privileges	privilege	NOUN
inlawrev-27132	1129	10	and	and	CCONJ
inlawrev-27132	1129	11	immunities	immunity	NOUN
inlawrev-27132	1129	12	clauses	clause	NOUN
inlawrev-27132	1129	13	of	of	ADP
inlawrev-27132	1129	14	the	the	DET
inlawrev-27132	1129	15	indiana	indiana	PROPN
inlawrev-27132	1129	16	constitution	constitution	PROPN
inlawrev-27132	1129	17	,	,	PUNCT
inlawrev-27132	1129	18	and	and	CCONJ
inlawrev-27132	1129	19	indiana	indiana	PROPN
inlawrev-27132	1129	20	’s	’s	PART
inlawrev-27132	1129	21	market	market	NOUN
inlawrev-27132	1129	22	value	value	NOUN
inlawrev-27132	1129	23	-	-	PUNCT
inlawrev-27132	1129	24	in	in	ADP
inlawrev-27132	1129	25	-	-	PUNCT
inlawrev-27132	1129	26	use	use	NOUN
inlawrev-27132	1129	27	standard.393	standard.393	NOUN
inlawrev-27132	1129	28	convention	convention	NOUN
inlawrev-27132	1129	29	headquarters	headquarters	NOUN
inlawrev-27132	1129	30	hotels	hotel	NOUN
inlawrev-27132	1129	31	,	,	PUNCT
inlawrev-27132	1129	32	llc	llc	PROPN
inlawrev-27132	1129	33	(	(	PUNCT
inlawrev-27132	1129	34	“	"	PUNCT
inlawrev-27132	1129	35	convention	convention	NOUN
inlawrev-27132	1129	36	hq	hq	NOUN
inlawrev-27132	1129	37	”	"	PUNCT
inlawrev-27132	1129	38	)	)	PUNCT
inlawrev-27132	1129	39	owns	own	VERB
inlawrev-27132	1129	40	the	the	DET
inlawrev-27132	1129	41	jw	jw	PROPN
inlawrev-27132	1129	42	marriott	marriott	PROPN
inlawrev-27132	1129	43	in	in	ADP
inlawrev-27132	1129	44	indianapolis.394	indianapolis.394	PROPN
inlawrev-27132	1129	45	in	in	ADP
inlawrev-27132	1129	46	2010	2010	NUM
inlawrev-27132	1129	47	,	,	PUNCT
inlawrev-27132	1129	48	while	while	SCONJ
inlawrev-27132	1129	49	the	the	DET
inlawrev-27132	1129	50	hotel	hotel	NOUN
inlawrev-27132	1129	51	was	be	AUX
inlawrev-27132	1129	52	still	still	ADV
inlawrev-27132	1129	53	under	under	ADP
inlawrev-27132	1129	54	construction	construction	NOUN
inlawrev-27132	1129	55	,	,	PUNCT
inlawrev-27132	1129	56	the	the	DET
inlawrev-27132	1129	57	marion	marion	PROPN
inlawrev-27132	1129	58	county	county	NOUN
inlawrev-27132	1129	59	assessor	assessor	NOUN
inlawrev-27132	1129	60	(	(	PUNCT
inlawrev-27132	1129	61	“	"	PUNCT
inlawrev-27132	1129	62	assessor	assessor	NOUN
inlawrev-27132	1129	63	”	"	PUNCT
inlawrev-27132	1129	64	)	)	PUNCT
inlawrev-27132	1129	65	used	use	VERB
inlawrev-27132	1129	66	a	a	DET
inlawrev-27132	1129	67	“	"	PUNCT
inlawrev-27132	1129	68	percentage	percentage	NOUN
inlawrev-27132	1129	69	complete	complete	ADJ
inlawrev-27132	1129	70	”	"	PUNCT
inlawrev-27132	1129	71	factor	factor	NOUN
inlawrev-27132	1129	72	to	to	PART
inlawrev-27132	1129	73	value	value	VERB
inlawrev-27132	1129	74	the	the	DET
inlawrev-27132	1129	75	hotel	hotel	NOUN
inlawrev-27132	1129	76	and	and	CCONJ
inlawrev-27132	1129	77	enclosed	enclose	VERB
inlawrev-27132	1129	78	skyway	skyway	NOUN
inlawrev-27132	1129	79	at	at	ADP
inlawrev-27132	1129	80	$	$	SYM
inlawrev-27132	1129	81	71,716,700	71,716,700	NUM
inlawrev-27132	1129	82	and	and	CCONJ
inlawrev-27132	1129	83	assigned	assign	VERB
inlawrev-27132	1129	84	the	the	DET
inlawrev-27132	1129	85	property	property	NOUN
inlawrev-27132	1129	86	an	an	DET
inlawrev-27132	1129	87	assessed	assessed	ADJ
inlawrev-27132	1129	88	value	value	NOUN
inlawrev-27132	1129	89	of	of	ADP
inlawrev-27132	1129	90	$	$	SYM
inlawrev-27132	1129	91	15,270,400.395	15,270,400.395	NUM
inlawrev-27132	1129	92	convention	convention	NOUN
inlawrev-27132	1129	93	hq	hq	PROPN
inlawrev-27132	1129	94	challenged	challenge	VERB
inlawrev-27132	1129	95	the	the	DET
inlawrev-27132	1129	96	property	property	NOUN
inlawrev-27132	1129	97	tax	tax	NOUN
inlawrev-27132	1129	98	assessment	assessment	NOUN
inlawrev-27132	1129	99	.	.	PUNCT
inlawrev-27132	1130	1	neither	neither	CCONJ
inlawrev-27132	1130	2	the	the	DET
inlawrev-27132	1130	3	marion	marion	PROPN
inlawrev-27132	1130	4	county	county	PROPN
inlawrev-27132	1130	5	ptaboa	ptaboa	NOUN
inlawrev-27132	1130	6	nor	nor	CCONJ
inlawrev-27132	1130	7	the	the	DET
inlawrev-27132	1130	8	ibtr	ibtr	VERB
inlawrev-27132	1130	9	issued	issue	VERB
inlawrev-27132	1130	10	decisions	decision	NOUN
inlawrev-27132	1130	11	regarding	regard	VERB
inlawrev-27132	1130	12	convention	convention	NOUN
inlawrev-27132	1130	13	hq	hq	PROPN
inlawrev-27132	1130	14	’s	’s	PART
inlawrev-27132	1130	15	challenge	challenge	NOUN
inlawrev-27132	1130	16	,	,	PUNCT
inlawrev-27132	1130	17	merely	merely	ADV
inlawrev-27132	1130	18	sitting	sit	VERB
inlawrev-27132	1130	19	on	on	ADP
inlawrev-27132	1130	20	the	the	DET
inlawrev-27132	1130	21	appeals	appeal	NOUN
inlawrev-27132	1130	22	for	for	ADP
inlawrev-27132	1130	23	seven	seven	NUM
inlawrev-27132	1130	24	years.396	years.396	PROPN
inlawrev-27132	1130	25	the	the	DET
inlawrev-27132	1130	26	convention	convention	NOUN
inlawrev-27132	1130	27	hq	hq	NOUN
inlawrev-27132	1130	28	eventually	eventually	ADV
inlawrev-27132	1130	29	filed	file	VERB
inlawrev-27132	1130	30	an	an	DET
inlawrev-27132	1130	31	appeal	appeal	NOUN
inlawrev-27132	1130	32	with	with	ADP
inlawrev-27132	1130	33	the	the	DET
inlawrev-27132	1130	34	indiana	indiana	PROPN
inlawrev-27132	1130	35	tax	tax	PROPN
inlawrev-27132	1130	36	court.397	court.397	PROPN
inlawrev-27132	1130	37	convention	convention	NOUN
inlawrev-27132	1130	38	hq	hq	PROPN
inlawrev-27132	1130	39	asserted	assert	VERB
inlawrev-27132	1130	40	before	before	ADP
inlawrev-27132	1130	41	the	the	DET
inlawrev-27132	1130	42	tax	tax	NOUN
inlawrev-27132	1130	43	court	court	NOUN
inlawrev-27132	1130	44	that	that	SCONJ
inlawrev-27132	1130	45	the	the	DET
inlawrev-27132	1130	46	marion	marion	PROPN
inlawrev-27132	1130	47	county	county	PROPN
inlawrev-27132	1130	48	assessor	assessor	NOUN
inlawrev-27132	1130	49	’s	’s	PART
inlawrev-27132	1130	50	2010	2010	NUM
inlawrev-27132	1130	51	assessment	assessment	NOUN
inlawrev-27132	1130	52	of	of	ADP
inlawrev-27132	1130	53	its	its	PRON
inlawrev-27132	1130	54	partially	partially	ADV
inlawrev-27132	1130	55	completed	complete	VERB
inlawrev-27132	1130	56	hotel	hotel	NOUN
inlawrev-27132	1130	57	violated	violate	VERB
inlawrev-27132	1130	58	the	the	DET
inlawrev-27132	1130	59	equal	equal	ADJ
inlawrev-27132	1130	60	protection	protection	NOUN
inlawrev-27132	1130	61	and	and	CCONJ
inlawrev-27132	1130	62	due	due	ADJ
inlawrev-27132	1130	63	process	process	NOUN
inlawrev-27132	1130	64	clauses	clause	NOUN
inlawrev-27132	1130	65	of	of	ADP
inlawrev-27132	1130	66	the	the	DET
inlawrev-27132	1130	67	fourteenth	fourteenth	ADJ
inlawrev-27132	1130	68	amendment	amendment	NOUN
inlawrev-27132	1130	69	to	to	ADP
inlawrev-27132	1130	70	the	the	DET
inlawrev-27132	1130	71	united	united	PROPN
inlawrev-27132	1130	72	states	states	PROPN
inlawrev-27132	1130	73	constitution	constitution	PROPN
inlawrev-27132	1130	74	,	,	PUNCT
inlawrev-27132	1130	75	its	its	PRON
inlawrev-27132	1130	76	civil	civil	ADJ
inlawrev-27132	1130	77	rights	right	NOUN
inlawrev-27132	1130	78	pursuant	pursuant	ADJ
inlawrev-27132	1130	79	to	to	ADP
inlawrev-27132	1130	80	42	42	NUM
inlawrev-27132	1130	81	u.s.c	u.s.c	ADJ
inlawrev-27132	1130	82	.	.	PUNCT
inlawrev-27132	1131	1	§	§	PROPN
inlawrev-27132	1131	2	1983	1983	NUM
inlawrev-27132	1131	3	(	(	PUNCT
inlawrev-27132	1131	4	the	the	DET
inlawrev-27132	1131	5	“	"	PUNCT
inlawrev-27132	1131	6	1983	1983	NUM
inlawrev-27132	1131	7	claim	claim	NOUN
inlawrev-27132	1131	8	”	"	PUNCT
inlawrev-27132	1131	9	)	)	PUNCT
inlawrev-27132	1131	10	,	,	PUNCT
inlawrev-27132	1131	11	the	the	DET
inlawrev-27132	1131	12	property	property	NOUN
inlawrev-27132	1131	13	taxation	taxation	NOUN
inlawrev-27132	1131	14	and	and	CCONJ
inlawrev-27132	1131	15	equal	equal	ADJ
inlawrev-27132	1131	16	privileges	privilege	NOUN
inlawrev-27132	1131	17	and	and	CCONJ
inlawrev-27132	1131	18	immunities	immunity	NOUN
inlawrev-27132	1131	19	clauses	clause	NOUN
inlawrev-27132	1131	20	of	of	ADP
inlawrev-27132	1131	21	the	the	DET
inlawrev-27132	1131	22	indiana	indiana	PROPN
inlawrev-27132	1131	23	constitution	constitution	PROPN
inlawrev-27132	1131	24	,	,	PUNCT
inlawrev-27132	1131	25	and	and	CCONJ
inlawrev-27132	1131	26	indiana	indiana	PROPN
inlawrev-27132	1131	27	’s	’s	PART
inlawrev-27132	1131	28	market	market	NOUN
inlawrev-27132	1131	29	value	value	NOUN
inlawrev-27132	1131	30	-	-	PUNCT
inlawrev-27132	1131	31	in	in	ADP
inlawrev-27132	1131	32	-	-	PUNCT
inlawrev-27132	1131	33	use	use	NOUN
inlawrev-27132	1131	34	standard.398	standard.398	NOUN
inlawrev-27132	1131	35	the	the	DET
inlawrev-27132	1131	36	assessor	assessor	NOUN
inlawrev-27132	1131	37	denied	deny	VERB
inlawrev-27132	1131	38	convention	convention	PROPN
inlawrev-27132	1131	39	hq	hq	PROPN
inlawrev-27132	1131	40	’s	’s	PART
inlawrev-27132	1131	41	claims	claim	NOUN
inlawrev-27132	1131	42	and	and	CCONJ
inlawrev-27132	1131	43	filed	file	VERB
inlawrev-27132	1131	44	a	a	DET
inlawrev-27132	1131	45	counterclaim	counterclaim	NOUN
inlawrev-27132	1131	46	seeking	seek	VERB
inlawrev-27132	1131	47	to	to	PART
inlawrev-27132	1131	48	increase	increase	VERB
inlawrev-27132	1131	49	convention	convention	NOUN
inlawrev-27132	1131	50	hq	hq	NOUN
inlawrev-27132	1131	51	’s	’s	PART
inlawrev-27132	1131	52	2010	2010	NUM
inlawrev-27132	1131	53	assessment.399	assessment.399	NOUN
inlawrev-27132	1131	54	the	the	DET
inlawrev-27132	1131	55	tax	tax	NOUN
inlawrev-27132	1131	56	court	court	NOUN
inlawrev-27132	1131	57	bifurcated	bifurcate	VERB
inlawrev-27132	1131	58	the	the	DET
inlawrev-27132	1131	59	parties	party	NOUN
inlawrev-27132	1131	60	’	'	PUNCT
inlawrev-27132	1131	61	claims	claim	NOUN
inlawrev-27132	1131	62	and	and	CCONJ
inlawrev-27132	1131	63	stayed	stay	VERB
inlawrev-27132	1131	64	all	all	DET
inlawrev-27132	1131	65	proceedings	proceeding	NOUN
inlawrev-27132	1131	66	on	on	ADP
inlawrev-27132	1131	67	their	their	PRON
inlawrev-27132	1131	68	valuation	valuation	NOUN
inlawrev-27132	1131	69	claims	claim	NOUN
inlawrev-27132	1131	70	until	until	SCONJ
inlawrev-27132	1131	71	the	the	DET
inlawrev-27132	1131	72	constitutional	constitutional	ADJ
inlawrev-27132	1131	73	claims	claim	NOUN
inlawrev-27132	1131	74	were	be	AUX
inlawrev-27132	1131	75	resolved.400	resolved.400	NOUN
inlawrev-27132	1131	76	the	the	DET
inlawrev-27132	1131	77	assessor	assessor	NOUN
inlawrev-27132	1131	78	and	and	CCONJ
inlawrev-27132	1131	79	the	the	DET
inlawrev-27132	1131	80	convention	convention	NOUN
inlawrev-27132	1131	81	hq	hq	PROPN
inlawrev-27132	1131	82	filed	file	VERB
inlawrev-27132	1131	83	cross	cross	NOUN
inlawrev-27132	1131	84	motions	motion	NOUN
inlawrev-27132	1131	85	for	for	ADP
inlawrev-27132	1131	86	summary	summary	NOUN
inlawrev-27132	1131	87	judgement	judgement	NOUN
inlawrev-27132	1131	88	addressing	address	VERB
inlawrev-27132	1131	89	the	the	DET
inlawrev-27132	1131	90	constitutional	constitutional	ADJ
inlawrev-27132	1131	91	issues.401	issues.401	NOUN
inlawrev-27132	1131	92	in	in	ADP
inlawrev-27132	1131	93	its	its	PRON
inlawrev-27132	1131	94	motion	motion	NOUN
inlawrev-27132	1131	95	for	for	ADP
inlawrev-27132	1131	96	summary	summary	NOUN
inlawrev-27132	1131	97	judgment	judgment	NOUN
inlawrev-27132	1131	98	,	,	PUNCT
inlawrev-27132	1131	99	convention	convention	NOUN
inlawrev-27132	1131	100	hq	hq	PROPN
inlawrev-27132	1131	101	alleged	allege	VERB
inlawrev-27132	1131	102	that	that	SCONJ
inlawrev-27132	1131	103	its	its	PRON
inlawrev-27132	1131	104	right	right	NOUN
inlawrev-27132	1131	105	to	to	PART
inlawrev-27132	1131	106	equal	equal	VERB
inlawrev-27132	1131	107	protection	protection	NOUN
inlawrev-27132	1131	108	guaranteed	guarantee	VERB
inlawrev-27132	1131	109	under	under	ADP
inlawrev-27132	1131	110	the	the	DET
inlawrev-27132	1131	111	fourteenth	fourteenth	ADJ
inlawrev-27132	1131	112	amendment	amendment	NOUN
inlawrev-27132	1131	113	to	to	ADP
inlawrev-27132	1131	114	the	the	DET
inlawrev-27132	1131	115	u.s	u.s	PROPN
inlawrev-27132	1131	116	.	.	PROPN
inlawrev-27132	1131	117	390	390	NUM
inlawrev-27132	1131	118	.	.	PUNCT
inlawrev-27132	1132	1	i	i	PRON
inlawrev-27132	1132	2	d.	d.	PROPN
inlawrev-27132	1132	3	391	391	NUM
inlawrev-27132	1132	4	.	.	PUNCT
inlawrev-27132	1133	1	i	i	PRON
inlawrev-27132	1133	2	d.	d.	PROPN
inlawrev-27132	1133	3	at	at	ADP
inlawrev-27132	1133	4	882	882	NUM
inlawrev-27132	1133	5	.	.	PUNCT
inlawrev-27132	1134	1	392	392	NUM
inlawrev-27132	1134	2	.	.	NOUN
inlawrev-27132	1134	3	175	175	NUM
inlawrev-27132	1134	4	n.e.3d	n.e.3d	NUM
inlawrev-27132	1134	5	1212	1212	NUM
inlawrev-27132	1134	6	(	(	PUNCT
inlawrev-27132	1134	7	ind	ind	NOUN
inlawrev-27132	1134	8	.	.	PUNCT
inlawrev-27132	1135	1	t.c	t.c	PROPN
inlawrev-27132	1135	2	.	.	PROPN
inlawrev-27132	1135	3	2021	2021	NUM
inlawrev-27132	1135	4	)	)	PUNCT
inlawrev-27132	1135	5	.	.	PUNCT
inlawrev-27132	1136	1	393	393	NUM
inlawrev-27132	1136	2	.	.	PUNCT
inlawrev-27132	1137	1	i	i	PRON
inlawrev-27132	1137	2	d.	d.	PROPN
inlawrev-27132	1137	3	at	at	ADP
inlawrev-27132	1137	4	1217	1217	NUM
inlawrev-27132	1137	5	.	.	PUNCT
inlawrev-27132	1138	1	394	394	NUM
inlawrev-27132	1138	2	.	.	PUNCT
inlawrev-27132	1139	1	i	i	PRON
inlawrev-27132	1139	2	d.	d.	PROPN
inlawrev-27132	1139	3	at	at	ADP
inlawrev-27132	1139	4	1216	1216	NUM
inlawrev-27132	1139	5	.	.	PUNCT
inlawrev-27132	1140	1	395	395	NUM
inlawrev-27132	1140	2	.	.	PUNCT
inlawrev-27132	1141	1	i	i	PRON
inlawrev-27132	1141	2	d.	d.	PROPN
inlawrev-27132	1141	3	396	396	NUM
inlawrev-27132	1141	4	.	.	PUNCT
inlawrev-27132	1142	1	i	i	PRON
inlawrev-27132	1142	2	d.	d.	PROPN
inlawrev-27132	1142	3	at	at	ADP
inlawrev-27132	1142	4	1216	1216	NUM
inlawrev-27132	1142	5	-	-	SYM
inlawrev-27132	1142	6	17	17	NUM
inlawrev-27132	1142	7	.	.	NOUN
inlawrev-27132	1142	8	397	397	NUM
inlawrev-27132	1142	9	.	.	PUNCT
inlawrev-27132	1143	1	i	i	PRON
inlawrev-27132	1143	2	d.	d.	PROPN
inlawrev-27132	1143	3	at	at	ADP
inlawrev-27132	1143	4	1217	1217	NUM
inlawrev-27132	1143	5	.	.	PUNCT
inlawrev-27132	1144	1	398	398	NUM
inlawrev-27132	1144	2	.	.	PUNCT
inlawrev-27132	1145	1	i	i	PRON
inlawrev-27132	1145	2	d.	d.	PROPN
inlawrev-27132	1145	3	399	399	NUM
inlawrev-27132	1145	4	.	.	PUNCT
inlawrev-27132	1146	1	i	i	PRON
inlawrev-27132	1146	2	d.	d.	PROPN
inlawrev-27132	1146	3	400	400	NUM
inlawrev-27132	1146	4	.	.	PUNCT
inlawrev-27132	1147	1	i	i	PRON
inlawrev-27132	1147	2	d.	d.	PROPN
inlawrev-27132	1147	3	401	401	NUM
inlawrev-27132	1147	4	.	.	PUNCT
inlawrev-27132	1148	1	i	i	PRON
inlawrev-27132	1148	2	d.	d.	PROPN
inlawrev-27132	1148	3	706	706	NUM
inlawrev-27132	1148	4	indiana	indiana	PROPN
inlawrev-27132	1148	5	law	law	PROPN
inlawrev-27132	1148	6	review	review	NOUN
inlawrev-27132	1149	1	[	[	X
inlawrev-27132	1149	2	vol	vol	NOUN
inlawrev-27132	1149	3	.	.	PUNCT
inlawrev-27132	1150	1	55:669	55:669	ADJ
inlawrev-27132	1150	2	constitution	constitution	NOUN
inlawrev-27132	1150	3	had	have	AUX
inlawrev-27132	1150	4	been	be	AUX
inlawrev-27132	1150	5	violated	violate	VERB
inlawrev-27132	1150	6	by	by	ADP
inlawrev-27132	1150	7	the	the	DET
inlawrev-27132	1150	8	assessor.402	assessor.402	NOUN
inlawrev-27132	1150	9	it	it	PRON
inlawrev-27132	1150	10	asserted	assert	VERB
inlawrev-27132	1150	11	that	that	SCONJ
inlawrev-27132	1150	12	from	from	ADP
inlawrev-27132	1150	13	2006	2006	NUM
inlawrev-27132	1150	14	through	through	ADP
inlawrev-27132	1150	15	2019	2019	NUM
inlawrev-27132	1150	16	,	,	PUNCT
inlawrev-27132	1150	17	the	the	DET
inlawrev-27132	1150	18	assessor	assessor	NOUN
inlawrev-27132	1150	19	had	have	AUX
inlawrev-27132	1150	20	pursued	pursue	VERB
inlawrev-27132	1150	21	a	a	DET
inlawrev-27132	1150	22	practice	practice	NOUN
inlawrev-27132	1150	23	,	,	PUNCT
inlawrev-27132	1150	24	custom	custom	ADJ
inlawrev-27132	1150	25	,	,	PUNCT
inlawrev-27132	1150	26	or	or	CCONJ
inlawrev-27132	1150	27	policy	policy	NOUN
inlawrev-27132	1150	28	of	of	ADP
inlawrev-27132	1150	29	selectively	selectively	ADV
inlawrev-27132	1150	30	assessing	assess	VERB
inlawrev-27132	1150	31	certain	certain	ADJ
inlawrev-27132	1150	32	partially	partially	ADV
inlawrev-27132	1150	33	complete	complete	ADJ
inlawrev-27132	1150	34	commercial	commercial	ADJ
inlawrev-27132	1150	35	buildings	building	NOUN
inlawrev-27132	1150	36	,	,	PUNCT
inlawrev-27132	1150	37	including	include	VERB
inlawrev-27132	1150	38	its	its	PRON
inlawrev-27132	1150	39	own	own	ADJ
inlawrev-27132	1150	40	,	,	PUNCT
inlawrev-27132	1150	41	while	while	SCONJ
inlawrev-27132	1150	42	not	not	PART
inlawrev-27132	1150	43	assessing	assess	VERB
inlawrev-27132	1150	44	others.403	others.403	NOUN
inlawrev-27132	1150	45	“	"	PUNCT
inlawrev-27132	1150	46	convention	convention	PROPN
inlawrev-27132	1150	47	hq	hq	PROPN
inlawrev-27132	1150	48	designated	designate	VERB
inlawrev-27132	1150	49	a	a	DET
inlawrev-27132	1150	50	variety	variety	NOUN
inlawrev-27132	1150	51	of	of	ADP
inlawrev-27132	1150	52	circumstantial	circumstantial	ADJ
inlawrev-27132	1150	53	evidence	evidence	NOUN
inlawrev-27132	1150	54	(	(	PUNCT
inlawrev-27132	1150	55	e.g.	e.g.	ADV
inlawrev-27132	1150	56	,	,	PUNCT
inlawrev-27132	1150	57	property	property	NOUN
inlawrev-27132	1150	58	record	record	NOUN
inlawrev-27132	1150	59	cards	card	NOUN
inlawrev-27132	1150	60	,	,	PUNCT
inlawrev-27132	1150	61	aerial	aerial	ADJ
inlawrev-27132	1150	62	photographs	photograph	NOUN
inlawrev-27132	1150	63	,	,	PUNCT
inlawrev-27132	1150	64	and	and	CCONJ
inlawrev-27132	1150	65	construction	construction	NOUN
inlawrev-27132	1150	66	data	datum	NOUN
inlawrev-27132	1150	67	)	)	PUNCT
inlawrev-27132	1150	68	,	,	PUNCT
inlawrev-27132	1150	69	to	to	PART
inlawrev-27132	1150	70	show	show	VERB
inlawrev-27132	1150	71	the	the	DET
inlawrev-27132	1150	72	assessor	assessor	NOUN
inlawrev-27132	1150	73	’s	’s	PART
inlawrev-27132	1150	74	disparate	disparate	ADJ
inlawrev-27132	1150	75	treatment	treatment	NOUN
inlawrev-27132	1150	76	[	[	X
inlawrev-27132	1150	77	of	of	ADP
inlawrev-27132	1150	78	its	its	PRON
inlawrev-27132	1150	79	property].”404	property].”404	NOUN
inlawrev-27132	1150	80	it	it	PRON
inlawrev-27132	1150	81	also	also	ADV
inlawrev-27132	1150	82	designated	designate	VERB
inlawrev-27132	1150	83	construction	construction	NOUN
inlawrev-27132	1150	84	data	datum	NOUN
inlawrev-27132	1150	85	that	that	PRON
inlawrev-27132	1150	86	showed	show	VERB
inlawrev-27132	1150	87	some	some	DET
inlawrev-27132	1150	88	partially	partially	ADV
inlawrev-27132	1150	89	-	-	PUNCT
inlawrev-27132	1150	90	complete	complete	ADJ
inlawrev-27132	1150	91	buildings	building	NOUN
inlawrev-27132	1150	92	had	have	VERB
inlawrev-27132	1150	93	zero	zero	NUM
inlawrev-27132	1150	94	-	-	PUNCT
inlawrev-27132	1150	95	dollar	dollar	NOUN
inlawrev-27132	1150	96	values	value	NOUN
inlawrev-27132	1150	97	on	on	ADP
inlawrev-27132	1150	98	their	their	PRON
inlawrev-27132	1150	99	property	property	NOUN
inlawrev-27132	1150	100	record	record	NOUN
inlawrev-27132	1150	101	cards.405	cards.405	PROPN
inlawrev-27132	1150	102	it	it	PRON
inlawrev-27132	1150	103	argued	argue	VERB
inlawrev-27132	1150	104	that	that	SCONJ
inlawrev-27132	1150	105	this	this	DET
inlawrev-27132	1150	106	evidence	evidence	NOUN
inlawrev-27132	1150	107	suggested	suggest	VERB
inlawrev-27132	1150	108	that	that	SCONJ
inlawrev-27132	1150	109	the	the	DET
inlawrev-27132	1150	110	assessor	assessor	NOUN
inlawrev-27132	1150	111	did	do	AUX
inlawrev-27132	1150	112	not	not	PART
inlawrev-27132	1150	113	assess	assess	VERB
inlawrev-27132	1150	114	these	these	DET
inlawrev-27132	1150	115	buildings	building	NOUN
inlawrev-27132	1150	116	until	until	SCONJ
inlawrev-27132	1150	117	after	after	SCONJ
inlawrev-27132	1150	118	they	they	PRON
inlawrev-27132	1150	119	were	be	AUX
inlawrev-27132	1150	120	completed.406	completed.406	VERB
inlawrev-27132	1150	121	convention	convention	NOUN
inlawrev-27132	1150	122	hq	hq	NOUN
inlawrev-27132	1150	123	argued	argue	VERB
inlawrev-27132	1150	124	that	that	SCONJ
inlawrev-27132	1150	125	its	its	PRON
inlawrev-27132	1150	126	evidence	evidence	NOUN
inlawrev-27132	1150	127	proved	prove	VERB
inlawrev-27132	1150	128	the	the	DET
inlawrev-27132	1150	129	assessor	assessor	NOUN
inlawrev-27132	1150	130	assessed	assess	VERB
inlawrev-27132	1150	131	only	only	ADV
inlawrev-27132	1150	132	seven	seven	NUM
inlawrev-27132	1150	133	partially	partially	ADV
inlawrev-27132	1150	134	-	-	PUNCT
inlawrev-27132	1150	135	complete	complete	ADJ
inlawrev-27132	1150	136	commercial	commercial	ADJ
inlawrev-27132	1150	137	buildings	building	NOUN
inlawrev-27132	1150	138	(	(	PUNCT
inlawrev-27132	1150	139	including	include	VERB
inlawrev-27132	1150	140	its	its	PRON
inlawrev-27132	1150	141	own	own	ADJ
inlawrev-27132	1150	142	)	)	PUNCT
inlawrev-27132	1150	143	from	from	ADP
inlawrev-27132	1150	144	2006	2006	NUM
inlawrev-27132	1150	145	through	through	ADP
inlawrev-27132	1150	146	2019	2019	NUM
inlawrev-27132	1150	147	,	,	PUNCT
inlawrev-27132	1150	148	while	while	SCONJ
inlawrev-27132	1150	149	ignoring	ignore	VERB
inlawrev-27132	1150	150	fifty	fifty	NUM
inlawrev-27132	1150	151	-	-	PUNCT
inlawrev-27132	1150	152	five	five	NUM
inlawrev-27132	1150	153	others.407	others.407	NOUN
inlawrev-27132	1150	154	the	the	DET
inlawrev-27132	1150	155	tax	tax	NOUN
inlawrev-27132	1150	156	court	court	NOUN
inlawrev-27132	1150	157	held	hold	VERB
inlawrev-27132	1150	158	that	that	SCONJ
inlawrev-27132	1150	159	the	the	DET
inlawrev-27132	1150	160	assessor	assessor	NOUN
inlawrev-27132	1150	161	created	create	VERB
inlawrev-27132	1150	162	a	a	DET
inlawrev-27132	1150	163	genuine	genuine	ADJ
inlawrev-27132	1150	164	issue	issue	NOUN
inlawrev-27132	1150	165	of	of	ADP
inlawrev-27132	1150	166	fact	fact	NOUN
inlawrev-27132	1150	167	that	that	SCONJ
inlawrev-27132	1150	168	defeated	defeat	VERB
inlawrev-27132	1150	169	convention	convention	PROPN
inlawrev-27132	1150	170	hq	hq	PROPN
inlawrev-27132	1150	171	’s	’s	PART
inlawrev-27132	1150	172	summary	summary	NOUN
inlawrev-27132	1150	173	-	-	PUNCT
inlawrev-27132	1150	174	judgment	judgment	NOUN
inlawrev-27132	1150	175	claim	claim	NOUN
inlawrev-27132	1150	176	on	on	ADP
inlawrev-27132	1150	177	this	this	DET
inlawrev-27132	1150	178	issue	issue	NOUN
inlawrev-27132	1150	179	when	when	SCONJ
inlawrev-27132	1150	180	the	the	DET
inlawrev-27132	1150	181	assessor	assessor	NOUN
inlawrev-27132	1150	182	designated	designate	VERB
inlawrev-27132	1150	183	affidavits	affidavit	NOUN
inlawrev-27132	1150	184	showing	show	VERB
inlawrev-27132	1150	185	that	that	SCONJ
inlawrev-27132	1150	186	all	all	DET
inlawrev-27132	1150	187	the	the	DET
inlawrev-27132	1150	188	properties	property	NOUN
inlawrev-27132	1150	189	were	be	AUX
inlawrev-27132	1150	190	in	in	ADP
inlawrev-27132	1150	191	fact	fact	NOUN
inlawrev-27132	1150	192	assessed	assess	VERB
inlawrev-27132	1150	193	and	and	CCONJ
inlawrev-27132	1150	194	explaining	explain	VERB
inlawrev-27132	1150	195	why	why	SCONJ
inlawrev-27132	1150	196	some	some	PRON
inlawrev-27132	1150	197	were	be	AUX
inlawrev-27132	1150	198	assessed	assess	VERB
inlawrev-27132	1150	199	with	with	ADP
inlawrev-27132	1150	200	zero	zero	NUM
inlawrev-27132	1150	201	-	-	PUNCT
inlawrev-27132	1150	202	dollar	dollar	NOUN
inlawrev-27132	1150	203	values.408	values.408	ADJ
inlawrev-27132	1150	204	convention	convention	PROPN
inlawrev-27132	1150	205	hq	hq	PROPN
inlawrev-27132	1150	206	also	also	ADV
inlawrev-27132	1150	207	alleged	allege	VERB
inlawrev-27132	1150	208	that	that	SCONJ
inlawrev-27132	1150	209	the	the	DET
inlawrev-27132	1150	210	assessor	assessor	NOUN
inlawrev-27132	1150	211	violated	violate	VERB
inlawrev-27132	1150	212	its	its	PRON
inlawrev-27132	1150	213	right	right	NOUN
inlawrev-27132	1150	214	to	to	ADP
inlawrev-27132	1150	215	substantive	substantive	ADJ
inlawrev-27132	1150	216	due	due	ADJ
inlawrev-27132	1150	217	process	process	NOUN
inlawrev-27132	1150	218	guaranteed	guarantee	VERB
inlawrev-27132	1150	219	under	under	ADP
inlawrev-27132	1150	220	the	the	DET
inlawrev-27132	1150	221	due	due	ADJ
inlawrev-27132	1150	222	process	process	NOUN
inlawrev-27132	1150	223	clause	clause	NOUN
inlawrev-27132	1150	224	of	of	ADP
inlawrev-27132	1150	225	the	the	DET
inlawrev-27132	1150	226	fourteenth	fourteenth	ADJ
inlawrev-27132	1150	227	amendment	amendment	NOUN
inlawrev-27132	1150	228	to	to	ADP
inlawrev-27132	1150	229	the	the	DET
inlawrev-27132	1150	230	u.s	u.s	PROPN
inlawrev-27132	1150	231	.	.	PROPN
inlawrev-27132	1150	232	constitution.409	constitution.409	PROPN
inlawrev-27132	1150	233	it	it	PRON
inlawrev-27132	1150	234	argued	argue	VERB
inlawrev-27132	1150	235	that	that	SCONJ
inlawrev-27132	1150	236	the	the	DET
inlawrev-27132	1150	237	assessor	assessor	NOUN
inlawrev-27132	1150	238	acted	act	VERB
inlawrev-27132	1150	239	arbitrarily	arbitrarily	ADV
inlawrev-27132	1150	240	when	when	SCONJ
inlawrev-27132	1150	241	it	it	PRON
inlawrev-27132	1150	242	selected	select	VERB
inlawrev-27132	1150	243	its	its	PRON
inlawrev-27132	1150	244	partially	partially	ADV
inlawrev-27132	1150	245	complete	complete	ADJ
inlawrev-27132	1150	246	commercial	commercial	ADJ
inlawrev-27132	1150	247	building	building	NOUN
inlawrev-27132	1150	248	for	for	ADP
inlawrev-27132	1150	249	assessment	assessment	NOUN
inlawrev-27132	1150	250	but	but	CCONJ
inlawrev-27132	1150	251	did	do	AUX
inlawrev-27132	1150	252	not	not	PART
inlawrev-27132	1150	253	assess	assess	VERB
inlawrev-27132	1150	254	other	other	ADJ
inlawrev-27132	1150	255	similarly	similarly	ADV
inlawrev-27132	1150	256	incomplete	incomplete	ADJ
inlawrev-27132	1150	257	commercial	commercial	ADJ
inlawrev-27132	1150	258	buildings.410	buildings.410	NOUN
inlawrev-27132	1150	259	the	the	DET
inlawrev-27132	1150	260	taxpayer	taxpayer	NOUN
inlawrev-27132	1150	261	argued	argue	VERB
inlawrev-27132	1150	262	that	that	SCONJ
inlawrev-27132	1150	263	the	the	DET
inlawrev-27132	1150	264	assessor	assessor	NOUN
inlawrev-27132	1150	265	’s	’s	PART
inlawrev-27132	1150	266	arbitrary	arbitrary	ADJ
inlawrev-27132	1150	267	and	and	CCONJ
inlawrev-27132	1150	268	therefore	therefore	ADV
inlawrev-27132	1150	269	unreasonable	unreasonable	ADJ
inlawrev-27132	1150	270	actions	action	NOUN
inlawrev-27132	1150	271	were	be	AUX
inlawrev-27132	1150	272	not	not	PART
inlawrev-27132	1150	273	substantially	substantially	ADV
inlawrev-27132	1150	274	related	relate	VERB
inlawrev-27132	1150	275	to	to	ADP
inlawrev-27132	1150	276	a	a	DET
inlawrev-27132	1150	277	legitimate	legitimate	ADJ
inlawrev-27132	1150	278	state	state	NOUN
inlawrev-27132	1150	279	interest.411	interest.411	ADJ
inlawrev-27132	1150	280	to	to	PART
inlawrev-27132	1150	281	support	support	VERB
inlawrev-27132	1150	282	this	this	DET
inlawrev-27132	1150	283	argument	argument	NOUN
inlawrev-27132	1150	284	,	,	PUNCT
inlawrev-27132	1150	285	convention	convention	NOUN
inlawrev-27132	1150	286	hq	hq	PROPN
inlawrev-27132	1150	287	relied	rely	VERB
inlawrev-27132	1150	288	on	on	ADP
inlawrev-27132	1150	289	the	the	DET
inlawrev-27132	1150	290	same	same	ADJ
inlawrev-27132	1150	291	evidenced	evidence	VERB
inlawrev-27132	1150	292	it	it	PRON
inlawrev-27132	1150	293	designated	designate	VERB
inlawrev-27132	1150	294	to	to	PART
inlawrev-27132	1150	295	support	support	VERB
inlawrev-27132	1150	296	its	its	PRON
inlawrev-27132	1150	297	equal	equal	ADJ
inlawrev-27132	1150	298	protection	protection	NOUN
inlawrev-27132	1150	299	claim.412	claim.412	VERB
inlawrev-27132	1150	300	the	the	DET
inlawrev-27132	1150	301	tax	tax	NOUN
inlawrev-27132	1150	302	court	court	NOUN
inlawrev-27132	1150	303	held	hold	VERB
inlawrev-27132	1150	304	that	that	SCONJ
inlawrev-27132	1150	305	the	the	DET
inlawrev-27132	1150	306	factual	factual	ADJ
inlawrev-27132	1150	307	determination	determination	NOUN
inlawrev-27132	1150	308	of	of	ADP
inlawrev-27132	1150	309	whether	whether	SCONJ
inlawrev-27132	1150	310	the	the	DET
inlawrev-27132	1150	311	assessor	assessor	NOUN
inlawrev-27132	1150	312	assessed	assess	VERB
inlawrev-27132	1150	313	some	some	PRON
inlawrev-27132	1150	314	but	but	CCONJ
inlawrev-27132	1150	315	not	not	PART
inlawrev-27132	1150	316	all	all	DET
inlawrev-27132	1150	317	the	the	DET
inlawrev-27132	1150	318	partially	partially	ADV
inlawrev-27132	1150	319	completed	complete	VERB
inlawrev-27132	1150	320	buildings	building	NOUN
inlawrev-27132	1150	321	of	of	ADP
inlawrev-27132	1150	322	other	other	ADJ
inlawrev-27132	1150	323	taxpayers	taxpayer	NOUN
inlawrev-27132	1150	324	would	would	AUX
inlawrev-27132	1150	325	determine	determine	VERB
inlawrev-27132	1150	326	the	the	DET
inlawrev-27132	1150	327	outcome	outcome	NOUN
inlawrev-27132	1150	328	of	of	ADP
inlawrev-27132	1150	329	both	both	DET
inlawrev-27132	1150	330	convention	convention	NOUN
inlawrev-27132	1150	331	hq	hq	PROPN
inlawrev-27132	1150	332	’s	’s	PART
inlawrev-27132	1150	333	equal	equal	ADJ
inlawrev-27132	1150	334	protection	protection	NOUN
inlawrev-27132	1150	335	and	and	CCONJ
inlawrev-27132	1150	336	substantive	substantive	ADJ
inlawrev-27132	1150	337	due	due	ADJ
inlawrev-27132	1150	338	process	process	NOUN
inlawrev-27132	1150	339	claims.413	claims.413	NOUN
inlawrev-27132	1150	340	since	since	SCONJ
inlawrev-27132	1150	341	the	the	DET
inlawrev-27132	1150	342	factual	factual	ADJ
inlawrev-27132	1150	343	determination	determination	NOUN
inlawrev-27132	1150	344	would	would	AUX
inlawrev-27132	1150	345	involve	involve	VERB
inlawrev-27132	1150	346	a	a	DET
inlawrev-27132	1150	347	question	question	NOUN
inlawrev-27132	1150	348	of	of	ADP
inlawrev-27132	1150	349	fact	fact	NOUN
inlawrev-27132	1150	350	for	for	ADP
inlawrev-27132	1150	351	purposes	purpose	NOUN
inlawrev-27132	1150	352	of	of	ADP
inlawrev-27132	1150	353	convention	convention	NOUN
inlawrev-27132	1150	354	hq	hq	PROPN
inlawrev-27132	1150	355	’s	’s	PART
inlawrev-27132	1150	356	equal	equal	ADJ
inlawrev-27132	1150	357	protection	protection	NOUN
inlawrev-27132	1150	358	claim	claim	NOUN
inlawrev-27132	1150	359	,	,	PUNCT
inlawrev-27132	1150	360	the	the	DET
inlawrev-27132	1150	361	assessor	assessor	NOUN
inlawrev-27132	1150	362	raised	raise	VERB
inlawrev-27132	1150	363	a	a	DET
inlawrev-27132	1150	364	question	question	NOUN
inlawrev-27132	1150	365	of	of	ADP
inlawrev-27132	1150	366	fact	fact	NOUN
inlawrev-27132	1150	367	for	for	ADP
inlawrev-27132	1150	368	purposes	purpose	NOUN
inlawrev-27132	1150	369	of	of	ADP
inlawrev-27132	1150	370	this	this	DET
inlawrev-27132	1150	371	due	due	ADJ
inlawrev-27132	1150	372	process	process	NOUN
inlawrev-27132	1150	373	claim	claim	NOUN
inlawrev-27132	1150	374	when	when	SCONJ
inlawrev-27132	1150	375	it	it	PRON
inlawrev-27132	1150	376	did	do	VERB
inlawrev-27132	1150	377	so	so	ADV
inlawrev-27132	1150	378	for	for	ADP
inlawrev-27132	1150	379	purposes	purpose	NOUN
inlawrev-27132	1150	380	of	of	ADP
inlawrev-27132	1150	381	the	the	DET
inlawrev-27132	1150	382	equal	equal	ADJ
inlawrev-27132	1150	383	protection	protection	NOUN
inlawrev-27132	1150	384	claim.414	claim.414	NOUN
inlawrev-27132	1150	385	402	402	NUM
inlawrev-27132	1150	386	.	.	PUNCT
inlawrev-27132	1151	1	i	i	PRON
inlawrev-27132	1151	2	d.	d.	PROPN
inlawrev-27132	1151	3	at	at	ADP
inlawrev-27132	1151	4	1218	1218	NUM
inlawrev-27132	1151	5	.	.	PUNCT
inlawrev-27132	1152	1	403	403	NUM
inlawrev-27132	1152	2	.	.	PUNCT
inlawrev-27132	1153	1	i	i	PRON
inlawrev-27132	1153	2	d.	d.	PROPN
inlawrev-27132	1153	3	404	404	NUM
inlawrev-27132	1153	4	.	.	PUNCT
inlawrev-27132	1154	1	i	i	PRON
inlawrev-27132	1154	2	d.	d.	PROPN
inlawrev-27132	1154	3	at	at	ADP
inlawrev-27132	1154	4	1219	1219	NUM
inlawrev-27132	1154	5	.	.	PUNCT
inlawrev-27132	1155	1	405	405	NUM
inlawrev-27132	1155	2	.	.	PUNCT
inlawrev-27132	1156	1	i	i	PRON
inlawrev-27132	1156	2	d.	d.	PROPN
inlawrev-27132	1156	3	406	406	NUM
inlawrev-27132	1156	4	.	.	PUNCT
inlawrev-27132	1157	1	see	see	VERB
inlawrev-27132	1157	2	i	i	PRON
inlawrev-27132	1157	3	d.	d.	PROPN
inlawrev-27132	1157	4	407	407	NUM
inlawrev-27132	1157	5	.	.	PUNCT
inlawrev-27132	1158	1	i	i	PRON
inlawrev-27132	1158	2	d.	d.	PROPN
inlawrev-27132	1158	3	at	at	ADP
inlawrev-27132	1158	4	1220	1220	NUM
inlawrev-27132	1158	5	.	.	PUNCT
inlawrev-27132	1158	6	408	408	NUM
inlawrev-27132	1158	7	.	.	PUNCT
inlawrev-27132	1159	1	i	i	PRON
inlawrev-27132	1159	2	d.	d.	PROPN
inlawrev-27132	1159	3	at	at	ADP
inlawrev-27132	1159	4	1220	1220	NUM
inlawrev-27132	1159	5	-	-	SYM
inlawrev-27132	1159	6	21	21	NUM
inlawrev-27132	1159	7	.	.	PUNCT
inlawrev-27132	1159	8	409	409	NUM
inlawrev-27132	1159	9	.	.	PUNCT
inlawrev-27132	1160	1	i	i	PRON
inlawrev-27132	1160	2	d.	d.	PROPN
inlawrev-27132	1160	3	at	at	ADP
inlawrev-27132	1160	4	1221	1221	NUM
inlawrev-27132	1160	5	.	.	PUNCT
inlawrev-27132	1161	1	410	410	NUM
inlawrev-27132	1161	2	.	.	PUNCT
inlawrev-27132	1162	1	i	i	PRON
inlawrev-27132	1162	2	d.	d.	PROPN
inlawrev-27132	1162	3	411	411	NUM
inlawrev-27132	1162	4	.	.	PUNCT
inlawrev-27132	1163	1	i	i	PRON
inlawrev-27132	1163	2	d.	d.	PROPN
inlawrev-27132	1163	3	412	412	NUM
inlawrev-27132	1163	4	.	.	PUNCT
inlawrev-27132	1164	1	i	i	PRON
inlawrev-27132	1164	2	d.	d.	PROPN
inlawrev-27132	1164	3	at	at	ADP
inlawrev-27132	1164	4	1221	1221	NUM
inlawrev-27132	1164	5	-	-	SYM
inlawrev-27132	1164	6	22	22	NUM
inlawrev-27132	1164	7	.	.	PUNCT
inlawrev-27132	1165	1	413	413	NUM
inlawrev-27132	1165	2	.	.	PUNCT
inlawrev-27132	1166	1	i	i	PRON
inlawrev-27132	1166	2	d.	d.	PROPN
inlawrev-27132	1166	3	at	at	ADP
inlawrev-27132	1166	4	1222	1222	NUM
inlawrev-27132	1166	5	.	.	PUNCT
inlawrev-27132	1167	1	414	414	NUM
inlawrev-27132	1167	2	.	.	PUNCT
inlawrev-27132	1168	1	i	i	PRON
inlawrev-27132	1168	2	d.	d.	PROPN
inlawrev-27132	1168	3	2022	2022	NUM
inlawrev-27132	1168	4	]	]	PUNCT
inlawrev-27132	1168	5	tax	tax	NOUN
inlawrev-27132	1168	6	law	law	NOUN
inlawrev-27132	1168	7	–	–	PUNCT
inlawrev-27132	1168	8	state	state	NOUN
inlawrev-27132	1168	9	707	707	NUM
inlawrev-27132	1168	10	the	the	DET
inlawrev-27132	1168	11	property	property	NOUN
inlawrev-27132	1168	12	taxation	taxation	NOUN
inlawrev-27132	1168	13	clause	clause	NOUN
inlawrev-27132	1168	14	of	of	ADP
inlawrev-27132	1168	15	the	the	DET
inlawrev-27132	1168	16	indiana	indiana	PROPN
inlawrev-27132	1168	17	constitution	constitution	PROPN
inlawrev-27132	1168	18	provides	provide	VERB
inlawrev-27132	1168	19	that	that	SCONJ
inlawrev-27132	1168	20	“	"	PUNCT
inlawrev-27132	1168	21	the	the	DET
inlawrev-27132	1168	22	general	general	ADJ
inlawrev-27132	1168	23	assembly	assembly	NOUN
inlawrev-27132	1168	24	shall	shall	AUX
inlawrev-27132	1168	25	provide	provide	VERB
inlawrev-27132	1168	26	,	,	PUNCT
inlawrev-27132	1168	27	by	by	ADP
inlawrev-27132	1168	28	law	law	NOUN
inlawrev-27132	1168	29	,	,	PUNCT
inlawrev-27132	1168	30	for	for	ADP
inlawrev-27132	1168	31	a	a	DET
inlawrev-27132	1168	32	uniform	uniform	ADJ
inlawrev-27132	1168	33	and	and	CCONJ
inlawrev-27132	1168	34	equal	equal	ADJ
inlawrev-27132	1168	35	rate	rate	NOUN
inlawrev-27132	1168	36	of	of	ADP
inlawrev-27132	1168	37	property	property	NOUN
inlawrev-27132	1168	38	assessment	assessment	NOUN
inlawrev-27132	1168	39	and	and	CCONJ
inlawrev-27132	1168	40	taxation	taxation	NOUN
inlawrev-27132	1168	41	and	and	CCONJ
inlawrev-27132	1168	42	shall	shall	AUX
inlawrev-27132	1168	43	prescribe	prescribe	VERB
inlawrev-27132	1168	44	regulations	regulation	NOUN
inlawrev-27132	1168	45	to	to	PART
inlawrev-27132	1168	46	secure	secure	VERB
inlawrev-27132	1168	47	a	a	DET
inlawrev-27132	1168	48	just	just	ADJ
inlawrev-27132	1168	49	valuation	valuation	NOUN
inlawrev-27132	1168	50	for	for	ADP
inlawrev-27132	1168	51	taxation	taxation	NOUN
inlawrev-27132	1168	52	of	of	ADP
inlawrev-27132	1168	53	all	all	DET
inlawrev-27132	1168	54	property	property	NOUN
inlawrev-27132	1168	55	,	,	PUNCT
inlawrev-27132	1168	56	both	both	CCONJ
inlawrev-27132	1168	57	real	real	ADJ
inlawrev-27132	1168	58	and	and	CCONJ
inlawrev-27132	1168	59	personal	personal	ADJ
inlawrev-27132	1168	60	.	.	PUNCT
inlawrev-27132	1169	1	”415	”415	PRON
inlawrev-27132	1169	2	convention	convention	PROPN
inlawrev-27132	1169	3	hq	hq	PROPN
inlawrev-27132	1169	4	contended	contend	VERB
inlawrev-27132	1169	5	that	that	SCONJ
inlawrev-27132	1169	6	the	the	DET
inlawrev-27132	1169	7	assessor	assessor	NOUN
inlawrev-27132	1169	8	’s	’s	PART
inlawrev-27132	1169	9	failure	failure	NOUN
inlawrev-27132	1169	10	to	to	PART
inlawrev-27132	1169	11	assess	assess	VERB
inlawrev-27132	1169	12	the	the	DET
inlawrev-27132	1169	13	partially	partially	ADV
inlawrev-27132	1169	14	complete	complete	ADJ
inlawrev-27132	1169	15	buildings	building	NOUN
inlawrev-27132	1169	16	of	of	ADP
inlawrev-27132	1169	17	other	other	ADJ
inlawrev-27132	1169	18	taxpayers	taxpayer	NOUN
inlawrev-27132	1169	19	made	make	VERB
inlawrev-27132	1169	20	convention	convention	NOUN
inlawrev-27132	1169	21	hq	hq	NOUN
inlawrev-27132	1169	22	bear	bear	VERB
inlawrev-27132	1169	23	a	a	DET
inlawrev-27132	1169	24	disproportionate	disproportionate	ADJ
inlawrev-27132	1169	25	share	share	NOUN
inlawrev-27132	1169	26	of	of	ADP
inlawrev-27132	1169	27	the	the	DET
inlawrev-27132	1169	28	property	property	NOUN
inlawrev-27132	1169	29	tax	tax	NOUN
inlawrev-27132	1169	30	burden	burden	NOUN
inlawrev-27132	1169	31	in	in	ADP
inlawrev-27132	1169	32	violation	violation	NOUN
inlawrev-27132	1169	33	of	of	ADP
inlawrev-27132	1169	34	the	the	DET
inlawrev-27132	1169	35	property	property	NOUN
inlawrev-27132	1169	36	taxation	taxation	NOUN
inlawrev-27132	1169	37	clause.416	clause.416	NOUN
inlawrev-27132	1169	38	the	the	DET
inlawrev-27132	1169	39	tax	tax	NOUN
inlawrev-27132	1169	40	court	court	NOUN
inlawrev-27132	1169	41	held	hold	VERB
inlawrev-27132	1169	42	that	that	SCONJ
inlawrev-27132	1169	43	,	,	PUNCT
inlawrev-27132	1169	44	as	as	SCONJ
inlawrev-27132	1169	45	it	it	PRON
inlawrev-27132	1169	46	had	have	AUX
inlawrev-27132	1169	47	explained	explain	VERB
inlawrev-27132	1169	48	regarding	regard	VERB
inlawrev-27132	1169	49	its	its	PRON
inlawrev-27132	1169	50	analysis	analysis	NOUN
inlawrev-27132	1169	51	of	of	ADP
inlawrev-27132	1169	52	the	the	DET
inlawrev-27132	1169	53	designated	designate	VERB
inlawrev-27132	1169	54	evidence	evidence	NOUN
inlawrev-27132	1169	55	offered	offer	VERB
inlawrev-27132	1169	56	by	by	ADP
inlawrev-27132	1169	57	both	both	DET
inlawrev-27132	1169	58	sides	side	NOUN
inlawrev-27132	1169	59	regarding	regard	VERB
inlawrev-27132	1169	60	the	the	DET
inlawrev-27132	1169	61	equal	equal	ADJ
inlawrev-27132	1169	62	protection	protection	NOUN
inlawrev-27132	1169	63	claim	claim	NOUN
inlawrev-27132	1169	64	,	,	PUNCT
inlawrev-27132	1169	65	reasonable	reasonable	ADJ
inlawrev-27132	1169	66	but	but	CCONJ
inlawrev-27132	1169	67	conflicting	conflicting	ADJ
inlawrev-27132	1169	68	inferences	inference	NOUN
inlawrev-27132	1169	69	can	can	AUX
inlawrev-27132	1169	70	be	be	AUX
inlawrev-27132	1169	71	drawn	draw	VERB
inlawrev-27132	1169	72	from	from	ADP
inlawrev-27132	1169	73	the	the	DET
inlawrev-27132	1169	74	evidence	evidence	NOUN
inlawrev-27132	1169	75	regarding	regard	VERB
inlawrev-27132	1169	76	whether	whether	SCONJ
inlawrev-27132	1169	77	the	the	DET
inlawrev-27132	1169	78	similarly	similarly	ADV
inlawrev-27132	1169	79	situated	situate	VERB
inlawrev-27132	1169	80	properties	property	NOUN
inlawrev-27132	1169	81	were	be	AUX
inlawrev-27132	1169	82	assessed.417	assessed.417	VERB
inlawrev-27132	1169	83	finally	finally	ADV
inlawrev-27132	1169	84	,	,	PUNCT
inlawrev-27132	1169	85	convention	convention	NOUN
inlawrev-27132	1169	86	hq	hq	PROPN
inlawrev-27132	1169	87	asserted	assert	VERB
inlawrev-27132	1169	88	that	that	SCONJ
inlawrev-27132	1169	89	the	the	DET
inlawrev-27132	1169	90	assessor	assessor	NOUN
inlawrev-27132	1169	91	violated	violate	VERB
inlawrev-27132	1169	92	the	the	DET
inlawrev-27132	1169	93	indiana	indiana	PROPN
inlawrev-27132	1169	94	constitution	constitution	PROPN
inlawrev-27132	1169	95	’s	’s	PART
inlawrev-27132	1169	96	privileges	privilege	NOUN
inlawrev-27132	1169	97	and	and	CCONJ
inlawrev-27132	1169	98	immunities	immunity	NOUN
inlawrev-27132	1169	99	clause	clause	NOUN
inlawrev-27132	1169	100	.	.	PUNCT
inlawrev-27132	1170	1	the	the	DET
inlawrev-27132	1170	2	clause	clause	NOUN
inlawrev-27132	1170	3	states	state	VERB
inlawrev-27132	1170	4	that	that	SCONJ
inlawrev-27132	1170	5	“	"	PUNCT
inlawrev-27132	1170	6	[	[	X
inlawrev-27132	1170	7	t]he	t]he	ADV
inlawrev-27132	1170	8	general	general	ADJ
inlawrev-27132	1170	9	assembly	assembly	NOUN
inlawrev-27132	1170	10	shall	shall	AUX
inlawrev-27132	1170	11	not	not	PART
inlawrev-27132	1170	12	grant	grant	VERB
inlawrev-27132	1170	13	to	to	ADP
inlawrev-27132	1170	14	any	any	DET
inlawrev-27132	1170	15	citizen	citizen	NOUN
inlawrev-27132	1170	16	,	,	PUNCT
inlawrev-27132	1170	17	or	or	CCONJ
inlawrev-27132	1170	18	class	class	NOUN
inlawrev-27132	1170	19	of	of	ADP
inlawrev-27132	1170	20	citizens	citizen	NOUN
inlawrev-27132	1170	21	,	,	PUNCT
inlawrev-27132	1170	22	privileges	privilege	NOUN
inlawrev-27132	1170	23	or	or	CCONJ
inlawrev-27132	1170	24	immunities	immunity	NOUN
inlawrev-27132	1170	25	,	,	PUNCT
inlawrev-27132	1170	26	which	which	PRON
inlawrev-27132	1170	27	,	,	PUNCT
inlawrev-27132	1170	28	upon	upon	SCONJ
inlawrev-27132	1170	29	the	the	DET
inlawrev-27132	1170	30	same	same	ADJ
inlawrev-27132	1170	31	terms	term	NOUN
inlawrev-27132	1170	32	,	,	PUNCT
inlawrev-27132	1170	33	shall	shall	AUX
inlawrev-27132	1170	34	not	not	PART
inlawrev-27132	1170	35	equally	equally	ADV
inlawrev-27132	1170	36	belong	belong	VERB
inlawrev-27132	1170	37	to	to	ADP
inlawrev-27132	1170	38	all	all	DET
inlawrev-27132	1170	39	citizens	citizen	NOUN
inlawrev-27132	1170	40	.	.	PUNCT
inlawrev-27132	1170	41	”418	”418	NOUN
inlawrev-27132	1170	42	as	as	ADP
inlawrev-27132	1170	43	before	before	ADV
inlawrev-27132	1170	44	,	,	PUNCT
inlawrev-27132	1170	45	the	the	DET
inlawrev-27132	1170	46	convention	convention	NOUN
inlawrev-27132	1170	47	hq	hq	PROPN
inlawrev-27132	1170	48	asserted	assert	VERB
inlawrev-27132	1170	49	that	that	SCONJ
inlawrev-27132	1170	50	the	the	DET
inlawrev-27132	1170	51	assessor	assessor	NOUN
inlawrev-27132	1170	52	treated	treat	VERB
inlawrev-27132	1170	53	it	it	PRON
inlawrev-27132	1170	54	in	in	ADP
inlawrev-27132	1170	55	a	a	DET
inlawrev-27132	1170	56	disparate	disparate	ADJ
inlawrev-27132	1170	57	manner	manner	NOUN
inlawrev-27132	1170	58	when	when	SCONJ
inlawrev-27132	1170	59	it	it	PRON
inlawrev-27132	1170	60	selected	select	VERB
inlawrev-27132	1170	61	its	its	PRON
inlawrev-27132	1170	62	partially	partially	ADV
inlawrev-27132	1170	63	complete	complete	ADJ
inlawrev-27132	1170	64	commercial	commercial	ADJ
inlawrev-27132	1170	65	building	building	NOUN
inlawrev-27132	1170	66	for	for	ADP
inlawrev-27132	1170	67	assessment	assessment	NOUN
inlawrev-27132	1170	68	but	but	CCONJ
inlawrev-27132	1170	69	not	not	PART
inlawrev-27132	1170	70	others.419	others.419	NOUN
inlawrev-27132	1170	71	to	to	PART
inlawrev-27132	1170	72	prove	prove	VERB
inlawrev-27132	1170	73	this	this	DET
inlawrev-27132	1170	74	claim	claim	NOUN
inlawrev-27132	1170	75	,	,	PUNCT
inlawrev-27132	1170	76	the	the	DET
inlawrev-27132	1170	77	tax	tax	NOUN
inlawrev-27132	1170	78	court	court	NOUN
inlawrev-27132	1170	79	said	say	VERB
inlawrev-27132	1170	80	that	that	SCONJ
inlawrev-27132	1170	81	convention	convention	NOUN
inlawrev-27132	1170	82	hq	hq	PROPN
inlawrev-27132	1170	83	must	must	AUX
inlawrev-27132	1170	84	show	show	VERB
inlawrev-27132	1170	85	that	that	SCONJ
inlawrev-27132	1170	86	:	:	PUNCT
inlawrev-27132	1170	87	(	(	PUNCT
inlawrev-27132	1170	88	1	1	X
inlawrev-27132	1170	89	)	)	PUNCT
inlawrev-27132	1170	90	the	the	DET
inlawrev-27132	1170	91	assessor	assessor	NOUN
inlawrev-27132	1170	92	’s	’s	PART
inlawrev-27132	1170	93	allegedly	allegedly	ADV
inlawrev-27132	1170	94	disparate	disparate	ADJ
inlawrev-27132	1170	95	treatment	treatment	NOUN
inlawrev-27132	1170	96	of	of	ADP
inlawrev-27132	1170	97	its	its	PRON
inlawrev-27132	1170	98	building	building	NOUN
inlawrev-27132	1170	99	was	be	AUX
inlawrev-27132	1170	100	unrelated	unrelated	ADJ
inlawrev-27132	1170	101	to	to	ADP
inlawrev-27132	1170	102	inherent	inherent	ADJ
inlawrev-27132	1170	103	characteristics	characteristic	NOUN
inlawrev-27132	1170	104	of	of	ADP
inlawrev-27132	1170	105	convention	convention	NOUN
inlawrev-27132	1170	106	hq	hq	NOUN
inlawrev-27132	1170	107	’s	’s	PART
inlawrev-27132	1170	108	property	property	NOUN
inlawrev-27132	1170	109	that	that	PRON
inlawrev-27132	1170	110	distinguish	distinguish	VERB
inlawrev-27132	1170	111	it	it	PRON
inlawrev-27132	1170	112	from	from	ADP
inlawrev-27132	1170	113	the	the	DET
inlawrev-27132	1170	114	group	group	NOUN
inlawrev-27132	1170	115	(	(	PUNCT
inlawrev-27132	1170	116	i.e.	i.e.	X
inlawrev-27132	1170	117	,	,	PUNCT
inlawrev-27132	1170	118	“	"	PUNCT
inlawrev-27132	1170	119	class	class	NOUN
inlawrev-27132	1170	120	”	"	PUNCT
inlawrev-27132	1170	121	)	)	PUNCT
inlawrev-27132	1170	122	of	of	ADP
inlawrev-27132	1170	123	buildings	building	NOUN
inlawrev-27132	1170	124	that	that	PRON
inlawrev-27132	1170	125	were	be	AUX
inlawrev-27132	1170	126	not	not	PART
inlawrev-27132	1170	127	assessed	assess	VERB
inlawrev-27132	1170	128	,	,	PUNCT
inlawrev-27132	1170	129	and	and	CCONJ
inlawrev-27132	1170	130	(	(	PUNCT
inlawrev-27132	1170	131	2	2	X
inlawrev-27132	1170	132	)	)	PUNCT
inlawrev-27132	1170	133	the	the	DET
inlawrev-27132	1170	134	preferential	preferential	ADJ
inlawrev-27132	1170	135	treatment	treatment	NOUN
inlawrev-27132	1170	136	(	(	PUNCT
inlawrev-27132	1170	137	i.e.	i.e.	X
inlawrev-27132	1170	138	,	,	PUNCT
inlawrev-27132	1170	139	not	not	PART
inlawrev-27132	1170	140	being	be	AUX
inlawrev-27132	1170	141	assessed	assess	VERB
inlawrev-27132	1170	142	)	)	PUNCT
inlawrev-27132	1170	143	was	be	AUX
inlawrev-27132	1170	144	not	not	PART
inlawrev-27132	1170	145	uniformly	uniformly	ADV
inlawrev-27132	1170	146	applicable	applicable	ADJ
inlawrev-27132	1170	147	and	and	CCONJ
inlawrev-27132	1170	148	equally	equally	ADV
inlawrev-27132	1170	149	available	available	ADJ
inlawrev-27132	1170	150	to	to	ADP
inlawrev-27132	1170	151	all	all	DET
inlawrev-27132	1170	152	properties	property	NOUN
inlawrev-27132	1170	153	similarly	similarly	ADV
inlawrev-27132	1170	154	situated.420	situated.420	VERB
inlawrev-27132	1170	155	as	as	ADP
inlawrev-27132	1170	156	before	before	ADV
inlawrev-27132	1170	157	,	,	PUNCT
inlawrev-27132	1170	158	the	the	DET
inlawrev-27132	1170	159	tax	tax	NOUN
inlawrev-27132	1170	160	court	court	NOUN
inlawrev-27132	1170	161	held	hold	VERB
inlawrev-27132	1170	162	that	that	SCONJ
inlawrev-27132	1170	163	,	,	PUNCT
inlawrev-27132	1170	164	because	because	SCONJ
inlawrev-27132	1170	165	reasonable	reasonable	ADJ
inlawrev-27132	1170	166	but	but	CCONJ
inlawrev-27132	1170	167	conflicting	conflicting	ADJ
inlawrev-27132	1170	168	inferences	inference	NOUN
inlawrev-27132	1170	169	can	can	AUX
inlawrev-27132	1170	170	be	be	AUX
inlawrev-27132	1170	171	drawn	draw	VERB
inlawrev-27132	1170	172	from	from	ADP
inlawrev-27132	1170	173	all	all	DET
inlawrev-27132	1170	174	the	the	DET
inlawrev-27132	1170	175	designated	designate	VERB
inlawrev-27132	1170	176	evidence	evidence	NOUN
inlawrev-27132	1170	177	regarding	regard	VERB
inlawrev-27132	1170	178	whether	whether	SCONJ
inlawrev-27132	1170	179	the	the	DET
inlawrev-27132	1170	180	similarly	similarly	ADV
inlawrev-27132	1170	181	situated	situate	VERB
inlawrev-27132	1170	182	properties	property	NOUN
inlawrev-27132	1170	183	actually	actually	ADV
inlawrev-27132	1170	184	were	be	AUX
inlawrev-27132	1170	185	assessed	assess	VERB
inlawrev-27132	1170	186	,	,	PUNCT
inlawrev-27132	1170	187	a	a	DET
inlawrev-27132	1170	188	question	question	NOUN
inlawrev-27132	1170	189	of	of	ADP
inlawrev-27132	1170	190	fact	fact	NOUN
inlawrev-27132	1170	191	existed	exist	VERB
inlawrev-27132	1170	192	regarding	regard	VERB
inlawrev-27132	1170	193	convention	convention	NOUN
inlawrev-27132	1170	194	hq	hq	PROPN
inlawrev-27132	1170	195	’s	’s	PART
inlawrev-27132	1170	196	claim	claim	NOUN
inlawrev-27132	1170	197	that	that	SCONJ
inlawrev-27132	1170	198	the	the	DET
inlawrev-27132	1170	199	assessor	assessor	NOUN
inlawrev-27132	1170	200	violated	violate	VERB
inlawrev-27132	1170	201	indiana	indiana	PROPN
inlawrev-27132	1170	202	’s	’s	PART
inlawrev-27132	1170	203	privileges	privilege	NOUN
inlawrev-27132	1170	204	and	and	CCONJ
inlawrev-27132	1170	205	immunities	immunity	NOUN
inlawrev-27132	1170	206	clause.421	clause.421	NOUN
inlawrev-27132	1170	207	the	the	DET
inlawrev-27132	1170	208	assessor	assessor	NOUN
inlawrev-27132	1170	209	filed	file	VERB
inlawrev-27132	1170	210	its	its	PRON
inlawrev-27132	1170	211	own	own	ADJ
inlawrev-27132	1170	212	motion	motion	NOUN
inlawrev-27132	1170	213	for	for	ADP
inlawrev-27132	1170	214	summary	summary	NOUN
inlawrev-27132	1170	215	judgment	judgment	NOUN
inlawrev-27132	1170	216	.	.	PUNCT
inlawrev-27132	1171	1	first	first	ADV
inlawrev-27132	1171	2	,	,	PUNCT
inlawrev-27132	1171	3	the	the	DET
inlawrev-27132	1171	4	assessor	assessor	NOUN
inlawrev-27132	1171	5	argued	argue	VERB
inlawrev-27132	1171	6	that	that	SCONJ
inlawrev-27132	1171	7	convention	convention	NOUN
inlawrev-27132	1171	8	hq	hq	PROPN
inlawrev-27132	1171	9	’s	’s	PART
inlawrev-27132	1171	10	constitutional	constitutional	ADJ
inlawrev-27132	1171	11	claims	claim	NOUN
inlawrev-27132	1171	12	were	be	AUX
inlawrev-27132	1171	13	merely	merely	ADV
inlawrev-27132	1171	14	a	a	DET
inlawrev-27132	1171	15	disguised	disguised	ADJ
inlawrev-27132	1171	16	challenge	challenge	NOUN
inlawrev-27132	1171	17	to	to	ADP
inlawrev-27132	1171	18	the	the	DET
inlawrev-27132	1171	19	assessor	assessor	NOUN
inlawrev-27132	1171	20	’s	’s	PART
inlawrev-27132	1171	21	market	market	NOUN
inlawrev-27132	1171	22	value	value	NOUN
inlawrev-27132	1171	23	-	-	PUNCT
inlawrev-27132	1171	24	in	in	ADP
inlawrev-27132	1171	25	-	-	PUNCT
inlawrev-27132	1171	26	use	use	NOUN
inlawrev-27132	1171	27	assessment.422	assessment.422	NOUN
inlawrev-27132	1171	28	it	it	PRON
inlawrev-27132	1171	29	argued	argue	VERB
inlawrev-27132	1171	30	that	that	SCONJ
inlawrev-27132	1171	31	convention	convention	NOUN
inlawrev-27132	1171	32	hq	hq	PROPN
inlawrev-27132	1171	33	’s	’s	PART
inlawrev-27132	1171	34	constitutional	constitutional	ADJ
inlawrev-27132	1171	35	challenges	challenge	NOUN
inlawrev-27132	1171	36	attempted	attempt	VERB
inlawrev-27132	1171	37	to	to	PART
inlawrev-27132	1171	38	bypass	bypass	VERB
inlawrev-27132	1171	39	the	the	DET
inlawrev-27132	1171	40	principle	principle	NOUN
inlawrev-27132	1171	41	that	that	SCONJ
inlawrev-27132	1171	42	each	each	DET
inlawrev-27132	1171	43	tax	tax	NOUN
inlawrev-27132	1171	44	year	year	NOUN
inlawrev-27132	1171	45	stands	stand	VERB
inlawrev-27132	1171	46	alone	alone	ADJ
inlawrev-27132	1171	47	to	to	PART
inlawrev-27132	1171	48	recoup	recoup	VERB
inlawrev-27132	1171	49	“	"	PUNCT
inlawrev-27132	1171	50	every	every	DET
inlawrev-27132	1171	51	penny	penny	NOUN
inlawrev-27132	1171	52	it	it	PRON
inlawrev-27132	1171	53	paid	pay	VERB
inlawrev-27132	1171	54	on	on	ADP
inlawrev-27132	1171	55	the	the	DET
inlawrev-27132	1171	56	taxes	taxis	NOUN
inlawrev-27132	1171	57	of	of	ADP
inlawrev-27132	1171	58	its	its	PRON
inlawrev-27132	1171	59	[	[	X
inlawrev-27132	1171	60	hotel	hotel	NOUN
inlawrev-27132	1171	61	]	]	PUNCT
inlawrev-27132	1171	62	in	in	ADP
inlawrev-27132	1171	63	2010	2010	NUM
inlawrev-27132	1171	64	,	,	PUNCT
inlawrev-27132	1171	65	by	by	ADP
inlawrev-27132	1171	66	arguing	argue	VERB
inlawrev-27132	1171	67	its	its	PRON
inlawrev-27132	1171	68	assessed	assessed	ADJ
inlawrev-27132	1171	69	value	value	NOUN
inlawrev-27132	1171	70	should	should	AUX
inlawrev-27132	1171	71	be	be	AUX
inlawrev-27132	1171	72	zero	zero	NUM
inlawrev-27132	1171	73	based	base	VERB
inlawrev-27132	1171	74	only	only	ADV
inlawrev-27132	1171	75	on	on	ADP
inlawrev-27132	1171	76	constitutional	constitutional	ADJ
inlawrev-27132	1171	77	arguments	argument	NOUN
inlawrev-27132	1171	78	.	.	PUNCT
inlawrev-27132	1172	1	”423	”423	VERB
inlawrev-27132	1172	2	the	the	DET
inlawrev-27132	1172	3	tax	tax	NOUN
inlawrev-27132	1172	4	court	court	NOUN
inlawrev-27132	1172	5	disagreed	disagree	VERB
inlawrev-27132	1172	6	.	.	PUNCT
inlawrev-27132	1173	1	it	it	PRON
inlawrev-27132	1173	2	noted	note	VERB
inlawrev-27132	1173	3	that	that	SCONJ
inlawrev-27132	1173	4	the	the	DET
inlawrev-27132	1173	5	resolution	resolution	NOUN
inlawrev-27132	1173	6	of	of	ADP
inlawrev-27132	1173	7	convention	convention	NOUN
inlawrev-27132	1173	8	hq	hq	PROPN
inlawrev-27132	1173	9	’s	’s	PROPN
inlawrev-27132	1173	10	indiana	indiana	PROPN
inlawrev-27132	1173	11	constitutional	constitutional	ADJ
inlawrev-27132	1173	12	claims	claim	NOUN
inlawrev-27132	1173	13	,	,	PUNCT
inlawrev-27132	1173	14	as	as	ADV
inlawrev-27132	1173	15	well	well	ADV
inlawrev-27132	1173	16	as	as	ADP
inlawrev-27132	1173	17	its	its	PRON
inlawrev-27132	1173	18	federal	federal	ADJ
inlawrev-27132	1173	19	415	415	NUM
inlawrev-27132	1173	20	.	.	PUNCT
inlawrev-27132	1174	1	i	i	PRON
inlawrev-27132	1174	2	d.	d.	PROPN
inlawrev-27132	1174	3	(	(	PUNCT
inlawrev-27132	1174	4	citing	cite	VERB
inlawrev-27132	1174	5	and	and	CCONJ
inlawrev-27132	1174	6	quoting	quote	VERB
inlawrev-27132	1174	7	ind	ind	PROPN
inlawrev-27132	1174	8	.	.	PUNCT
inlawrev-27132	1175	1	const	const	PROPN
inlawrev-27132	1175	2	.	.	PUNCT
inlawrev-27132	1176	1	art	art	NOUN
inlawrev-27132	1176	2	.	.	PUNCT
inlawrev-27132	1177	1	x	x	X
inlawrev-27132	1177	2	,	,	PUNCT
inlawrev-27132	1177	3	§	§	PROPN
inlawrev-27132	1177	4	1(a	1(a	NUM
inlawrev-27132	1177	5	)	)	PUNCT
inlawrev-27132	1177	6	)	)	PUNCT
inlawrev-27132	1177	7	.	.	PUNCT
inlawrev-27132	1178	1	416	416	X
inlawrev-27132	1178	2	.	.	PUNCT
inlawrev-27132	1179	1	i	i	PRON
inlawrev-27132	1179	2	d.	d.	PROPN
inlawrev-27132	1179	3	417	417	NUM
inlawrev-27132	1179	4	.	.	PUNCT
inlawrev-27132	1180	1	i	i	PRON
inlawrev-27132	1180	2	d.	d.	PROPN
inlawrev-27132	1180	3	at	at	ADP
inlawrev-27132	1180	4	1222	1222	NUM
inlawrev-27132	1180	5	-	-	SYM
inlawrev-27132	1180	6	23	23	NUM
inlawrev-27132	1180	7	.	.	PUNCT
inlawrev-27132	1181	1	418	418	NUM
inlawrev-27132	1181	2	.	.	PUNCT
inlawrev-27132	1182	1	i	i	PRON
inlawrev-27132	1182	2	d.	d.	PROPN
inlawrev-27132	1182	3	at	at	ADP
inlawrev-27132	1182	4	1223	1223	NUM
inlawrev-27132	1182	5	(	(	PUNCT
inlawrev-27132	1182	6	citing	cite	VERB
inlawrev-27132	1182	7	and	and	CCONJ
inlawrev-27132	1182	8	quoting	quote	VERB
inlawrev-27132	1182	9	ind	ind	PROPN
inlawrev-27132	1182	10	.	.	PUNCT
inlawrev-27132	1183	1	const	const	PROPN
inlawrev-27132	1183	2	.	.	PUNCT
inlawrev-27132	1184	1	art	art	NOUN
inlawrev-27132	1184	2	.	.	PUNCT
inlawrev-27132	1185	1	1	1	NUM
inlawrev-27132	1185	2	,	,	PUNCT
inlawrev-27132	1185	3	§	§	PROPN
inlawrev-27132	1185	4	23	23	NUM
inlawrev-27132	1185	5	)	)	PUNCT
inlawrev-27132	1185	6	.	.	PUNCT
inlawrev-27132	1186	1	419	419	NUM
inlawrev-27132	1186	2	.	.	PUNCT
inlawrev-27132	1187	1	i	i	PRON
inlawrev-27132	1187	2	d.	d.	PROPN
inlawrev-27132	1187	3	420	420	NUM
inlawrev-27132	1187	4	.	.	PUNCT
inlawrev-27132	1188	1	i	i	PRON
inlawrev-27132	1188	2	d.	d.	PROPN
inlawrev-27132	1188	3	421	421	NUM
inlawrev-27132	1188	4	.	.	PUNCT
inlawrev-27132	1189	1	i	i	PRON
inlawrev-27132	1189	2	d.	d.	PROPN
inlawrev-27132	1189	3	422	422	NUM
inlawrev-27132	1189	4	.	.	PUNCT
inlawrev-27132	1190	1	i	i	PRON
inlawrev-27132	1190	2	d.	d.	PROPN
inlawrev-27132	1190	3	at	at	ADP
inlawrev-27132	1190	4	1224	1224	NUM
inlawrev-27132	1190	5	.	.	PUNCT
inlawrev-27132	1191	1	423	423	NUM
inlawrev-27132	1191	2	.	.	PUNCT
inlawrev-27132	1192	1	i	i	PRON
inlawrev-27132	1192	2	d.	d.	PROPN
inlawrev-27132	1192	3	708	708	NUM
inlawrev-27132	1192	4	indiana	indiana	PROPN
inlawrev-27132	1192	5	law	law	PROPN
inlawrev-27132	1192	6	review	review	NOUN
inlawrev-27132	1193	1	[	[	X
inlawrev-27132	1193	2	vol	vol	NOUN
inlawrev-27132	1193	3	.	.	PUNCT
inlawrev-27132	1193	4	55:669	55:669	NUM
inlawrev-27132	1193	5	constitutional	constitutional	ADJ
inlawrev-27132	1193	6	claims	claim	NOUN
inlawrev-27132	1193	7	,	,	PUNCT
inlawrev-27132	1193	8	did	do	AUX
inlawrev-27132	1193	9	not	not	PART
inlawrev-27132	1193	10	depend	depend	VERB
inlawrev-27132	1193	11	on	on	ADP
inlawrev-27132	1193	12	the	the	DET
inlawrev-27132	1193	13	market	market	NOUN
inlawrev-27132	1193	14	value	value	NOUN
inlawrev-27132	1193	15	-	-	PUNCT
inlawrev-27132	1193	16	in	in	ADP
inlawrev-27132	1193	17	-	-	PUNCT
inlawrev-27132	1193	18	use	use	NOUN
inlawrev-27132	1193	19	of	of	ADP
inlawrev-27132	1193	20	similarly	similarly	ADV
inlawrev-27132	1193	21	situated	situate	VERB
inlawrev-27132	1193	22	properties	property	NOUN
inlawrev-27132	1193	23	or	or	CCONJ
inlawrev-27132	1193	24	a	a	DET
inlawrev-27132	1193	25	finding	finding	NOUN
inlawrev-27132	1193	26	that	that	SCONJ
inlawrev-27132	1193	27	the	the	DET
inlawrev-27132	1193	28	assessment	assessment	NOUN
inlawrev-27132	1193	29	of	of	ADP
inlawrev-27132	1193	30	each	each	DET
inlawrev-27132	1193	31	similarly	similarly	ADV
inlawrev-27132	1193	32	situated	situate	VERB
inlawrev-27132	1193	33	property	property	NOUN
inlawrev-27132	1193	34	,	,	PUNCT
inlawrev-27132	1193	35	was	be	AUX
inlawrev-27132	1193	36	correct.424	correct.424	VERB
inlawrev-27132	1193	37	instead	instead	ADV
inlawrev-27132	1193	38	,	,	PUNCT
inlawrev-27132	1193	39	the	the	DET
inlawrev-27132	1193	40	resolution	resolution	NOUN
inlawrev-27132	1193	41	of	of	ADP
inlawrev-27132	1193	42	convention	convention	NOUN
inlawrev-27132	1193	43	hq	hq	PROPN
inlawrev-27132	1193	44	’s	’s	PART
inlawrev-27132	1193	45	claims	claim	NOUN
inlawrev-27132	1193	46	depended	depend	VERB
inlawrev-27132	1193	47	on	on	ADP
inlawrev-27132	1193	48	whether	whether	SCONJ
inlawrev-27132	1193	49	the	the	DET
inlawrev-27132	1193	50	assessor	assessor	NOUN
inlawrev-27132	1193	51	,	,	PUNCT
inlawrev-27132	1193	52	since	since	SCONJ
inlawrev-27132	1193	53	the	the	DET
inlawrev-27132	1193	54	2006	2006	NUM
inlawrev-27132	1193	55	general	general	ADJ
inlawrev-27132	1193	56	reassessment	reassessment	NOUN
inlawrev-27132	1193	57	,	,	PUNCT
inlawrev-27132	1193	58	regularly	regularly	ADV
inlawrev-27132	1193	59	assessed	assess	VERB
inlawrev-27132	1193	60	marion	marion	PROPN
inlawrev-27132	1193	61	county	county	NOUN
inlawrev-27132	1193	62	commercial	commercial	ADJ
inlawrev-27132	1193	63	properties	property	NOUN
inlawrev-27132	1193	64	with	with	ADP
inlawrev-27132	1193	65	partially	partially	ADV
inlawrev-27132	1193	66	complete	complete	ADJ
inlawrev-27132	1193	67	buildings.425	buildings.425	PROPN
inlawrev-27132	1193	68	convention	convention	NOUN
inlawrev-27132	1193	69	hq	hq	PROPN
inlawrev-27132	1193	70	asserted	assert	VERB
inlawrev-27132	1193	71	that	that	SCONJ
inlawrev-27132	1193	72	the	the	DET
inlawrev-27132	1193	73	assessor	assessor	NOUN
inlawrev-27132	1193	74	violated	violate	VERB
inlawrev-27132	1193	75	its	its	PRON
inlawrev-27132	1193	76	civil	civil	ADJ
inlawrev-27132	1193	77	rights	right	NOUN
inlawrev-27132	1193	78	protected	protect	VERB
inlawrev-27132	1193	79	pursuant	pursuant	ADV
inlawrev-27132	1193	80	to	to	ADP
inlawrev-27132	1193	81	the	the	DET
inlawrev-27132	1193	82	“	"	PUNCT
inlawrev-27132	1193	83	1983	1983	NUM
inlawrev-27132	1193	84	claim	claim	NOUN
inlawrev-27132	1193	85	.	.	PUNCT
inlawrev-27132	1193	86	”426	”426	PUNCT
inlawrev-27132	1193	87	in	in	ADP
inlawrev-27132	1193	88	its	its	PRON
inlawrev-27132	1193	89	counter	counter	NOUN
inlawrev-27132	1193	90	motion	motion	NOUN
inlawrev-27132	1193	91	for	for	ADP
inlawrev-27132	1193	92	summary	summary	NOUN
inlawrev-27132	1193	93	judgment	judgment	NOUN
inlawrev-27132	1193	94	,	,	PUNCT
inlawrev-27132	1193	95	the	the	DET
inlawrev-27132	1193	96	assessor	assessor	NOUN
inlawrev-27132	1193	97	claimed	claim	VERB
inlawrev-27132	1193	98	this	this	DET
inlawrev-27132	1193	99	claim	claim	NOUN
inlawrev-27132	1193	100	failed	fail	VERB
inlawrev-27132	1193	101	because	because	SCONJ
inlawrev-27132	1193	102	:	:	PUNCT
inlawrev-27132	1193	103	“	"	PUNCT
inlawrev-27132	1193	104	1	1	X
inlawrev-27132	1193	105	)	)	PUNCT
inlawrev-27132	1193	106	it	it	PRON
inlawrev-27132	1193	107	was	be	AUX
inlawrev-27132	1193	108	not	not	PART
inlawrev-27132	1193	109	timely	timely	ADV
inlawrev-27132	1193	110	filed	file	VERB
inlawrev-27132	1193	111	,	,	PUNCT
inlawrev-27132	1193	112	2	2	NUM
inlawrev-27132	1193	113	)	)	PUNCT
inlawrev-27132	1194	1	[	[	X
inlawrev-27132	1194	2	the	the	DET
inlawrev-27132	1194	3	assessor	assessor	NOUN
inlawrev-27132	1194	4	]	]	PUNCT
inlawrev-27132	1194	5	has	have	VERB
inlawrev-27132	1194	6	absolute	absolute	ADJ
inlawrev-27132	1194	7	immunity	immunity	NOUN
inlawrev-27132	1194	8	,	,	PUNCT
inlawrev-27132	1194	9	and	and	CCONJ
inlawrev-27132	1194	10	3	3	X
inlawrev-27132	1194	11	)	)	PUNCT
inlawrev-27132	1194	12	convention	convention	NOUN
inlawrev-27132	1194	13	hq	hq	PROPN
inlawrev-27132	1194	14	failed	fail	VERB
inlawrev-27132	1194	15	to	to	PART
inlawrev-27132	1194	16	meet	meet	VERB
inlawrev-27132	1194	17	the	the	DET
inlawrev-27132	1194	18	federal	federal	ADJ
inlawrev-27132	1194	19	pleading	pleading	NOUN
inlawrev-27132	1194	20	requirements	requirement	NOUN
inlawrev-27132	1194	21	for	for	ADP
inlawrev-27132	1194	22	bringing	bring	VERB
inlawrev-27132	1194	23	the	the	DET
inlawrev-27132	1194	24	1983	1983	NUM
inlawrev-27132	1194	25	claim	claim	NOUN
inlawrev-27132	1194	26	.	.	PUNCT
inlawrev-27132	1194	27	”427	”427	PUNCT
inlawrev-27132	1195	1	the	the	DET
inlawrev-27132	1195	2	assessor	assessor	NOUN
inlawrev-27132	1195	3	had	have	AUX
inlawrev-27132	1195	4	previously	previously	ADV
inlawrev-27132	1195	5	asked	ask	VERB
inlawrev-27132	1195	6	the	the	DET
inlawrev-27132	1195	7	tax	tax	NOUN
inlawrev-27132	1195	8	court	court	NOUN
inlawrev-27132	1195	9	to	to	PART
inlawrev-27132	1195	10	determine	determine	VERB
inlawrev-27132	1195	11	that	that	DET
inlawrev-27132	1195	12	convention	convention	NOUN
inlawrev-27132	1195	13	hq	hq	PROPN
inlawrev-27132	1195	14	’s	’s	PART
inlawrev-27132	1195	15	1983	1983	NUM
inlawrev-27132	1195	16	claim	claim	NOUN
inlawrev-27132	1195	17	was	be	AUX
inlawrev-27132	1195	18	time	time	NOUN
inlawrev-27132	1195	19	-	-	PUNCT
inlawrev-27132	1195	20	barred.4	barred.4	NOUN
inlawrev-27132	1195	21	2	2	NUM
inlawrev-27132	1195	22	8	8	NUM
inlawrev-27132	1195	23	the	the	DET
inlawrev-27132	1195	24	tax	tax	NOUN
inlawrev-27132	1195	25	court	court	NOUN
inlawrev-27132	1195	26	noted	note	VERB
inlawrev-27132	1195	27	it	it	PRON
inlawrev-27132	1195	28	had	have	AUX
inlawrev-27132	1195	29	determined	determine	VERB
inlawrev-27132	1195	30	the	the	DET
inlawrev-27132	1195	31	claim	claim	NOUN
inlawrev-27132	1195	32	was	be	AUX
inlawrev-27132	1195	33	not.429	not.429	ADJ
inlawrev-27132	1195	34	because	because	SCONJ
inlawrev-27132	1195	35	the	the	DET
inlawrev-27132	1195	36	assessor	assessor	NOUN
inlawrev-27132	1195	37	presented	present	VERB
inlawrev-27132	1195	38	neither	neither	CCONJ
inlawrev-27132	1195	39	new	new	ADJ
inlawrev-27132	1195	40	evidence	evidence	NOUN
inlawrev-27132	1195	41	nor	nor	CCONJ
inlawrev-27132	1195	42	argument	argument	NOUN
inlawrev-27132	1195	43	regarding	regard	VERB
inlawrev-27132	1195	44	this	this	DET
inlawrev-27132	1195	45	timeliness	timeliness	ADJ
inlawrev-27132	1195	46	argument	argument	NOUN
inlawrev-27132	1195	47	,	,	PUNCT
inlawrev-27132	1195	48	the	the	DET
inlawrev-27132	1195	49	tax	tax	NOUN
inlawrev-27132	1195	50	court	court	NOUN
inlawrev-27132	1195	51	refused	refuse	VERB
inlawrev-27132	1195	52	to	to	PART
inlawrev-27132	1195	53	revisit	revisit	VERB
inlawrev-27132	1195	54	it.430	it.430	PROPN
inlawrev-27132	1195	55	officials	official	NOUN
inlawrev-27132	1195	56	acting	act	VERB
inlawrev-27132	1195	57	in	in	ADP
inlawrev-27132	1195	58	a	a	DET
inlawrev-27132	1195	59	judicial	judicial	ADJ
inlawrev-27132	1195	60	capacity	capacity	NOUN
inlawrev-27132	1195	61	are	be	AUX
inlawrev-27132	1195	62	immune	immune	ADJ
inlawrev-27132	1195	63	from	from	ADP
inlawrev-27132	1195	64	a	a	DET
inlawrev-27132	1195	65	§	§	PROPN
inlawrev-27132	1195	66	1983	1983	NUM
inlawrev-27132	1195	67	claim	claim	NOUN
inlawrev-27132	1195	68	seeking	seek	VERB
inlawrev-27132	1195	69	money	money	NOUN
inlawrev-27132	1195	70	damages.431	damages.431	NOUN
inlawrev-27132	1195	71	the	the	DET
inlawrev-27132	1195	72	assessor	assessor	NOUN
inlawrev-27132	1195	73	argued	argue	VERB
inlawrev-27132	1195	74	that	that	SCONJ
inlawrev-27132	1195	75	convention	convention	NOUN
inlawrev-27132	1195	76	hq	hq	PROPN
inlawrev-27132	1195	77	’s	’s	PART
inlawrev-27132	1195	78	1983	1983	NUM
inlawrev-27132	1195	79	claim	claim	NOUN
inlawrev-27132	1195	80	failed	fail	VERB
inlawrev-27132	1195	81	because	because	SCONJ
inlawrev-27132	1195	82	the	the	DET
inlawrev-27132	1195	83	assessor	assessor	NOUN
inlawrev-27132	1195	84	’s	’s	PART
inlawrev-27132	1195	85	determination	determination	NOUN
inlawrev-27132	1195	86	of	of	ADP
inlawrev-27132	1195	87	real	real	ADJ
inlawrev-27132	1195	88	property	property	NOUN
inlawrev-27132	1195	89	’s	’s	PART
inlawrev-27132	1195	90	assessed	assess	VERB
inlawrev-27132	1195	91	value	value	NOUN
inlawrev-27132	1195	92	is	be	AUX
inlawrev-27132	1195	93	a	a	DET
inlawrev-27132	1195	94	quasi	quasi	ADJ
inlawrev-27132	1195	95	-	-	ADJ
inlawrev-27132	1195	96	judicial	judicial	ADJ
inlawrev-27132	1195	97	function	function	NOUN
inlawrev-27132	1195	98	,	,	PUNCT
inlawrev-27132	1195	99	thereby	thereby	ADV
inlawrev-27132	1195	100	making	make	VERB
inlawrev-27132	1195	101	the	the	DET
inlawrev-27132	1195	102	assessor	assessor	NOUN
inlawrev-27132	1195	103	immune	immune	ADJ
inlawrev-27132	1195	104	from	from	ADP
inlawrev-27132	1195	105	liability	liability	NOUN
inlawrev-27132	1195	106	in	in	ADP
inlawrev-27132	1195	107	tax	tax	NOUN
inlawrev-27132	1195	108	assessment	assessment	NOUN
inlawrev-27132	1195	109	matters.432	matters.432	NOUN
inlawrev-27132	1195	110	the	the	DET
inlawrev-27132	1195	111	tax	tax	NOUN
inlawrev-27132	1195	112	court	court	NOUN
inlawrev-27132	1195	113	noted	note	VERB
inlawrev-27132	1195	114	that	that	SCONJ
inlawrev-27132	1195	115	the	the	DET
inlawrev-27132	1195	116	assessor	assessor	NOUN
inlawrev-27132	1195	117	failed	fail	VERB
inlawrev-27132	1195	118	to	to	PART
inlawrev-27132	1195	119	present	present	VERB
inlawrev-27132	1195	120	any	any	DET
inlawrev-27132	1195	121	precedent	precedent	NOUN
inlawrev-27132	1195	122	involving	involve	VERB
inlawrev-27132	1195	123	the	the	DET
inlawrev-27132	1195	124	historical	historical	ADJ
inlawrev-27132	1195	125	basis	basis	NOUN
inlawrev-27132	1195	126	of	of	ADP
inlawrev-27132	1195	127	immunity	immunity	NOUN
inlawrev-27132	1195	128	for	for	ADP
inlawrev-27132	1195	129	county	county	NOUN
inlawrev-27132	1195	130	assessors.433	assessors.433	PRON
inlawrev-27132	1195	131	rather	rather	ADV
inlawrev-27132	1195	132	,	,	PUNCT
inlawrev-27132	1195	133	the	the	DET
inlawrev-27132	1195	134	assessor	assessor	NOUN
inlawrev-27132	1195	135	merely	merely	ADV
inlawrev-27132	1195	136	argued	argue	VERB
inlawrev-27132	1195	137	that	that	SCONJ
inlawrev-27132	1195	138	it	it	PRON
inlawrev-27132	1195	139	received	receive	VERB
inlawrev-27132	1195	140	immunity	immunity	NOUN
inlawrev-27132	1195	141	because	because	SCONJ
inlawrev-27132	1195	142	it	it	PRON
inlawrev-27132	1195	143	functioned	function	VERB
inlawrev-27132	1195	144	in	in	ADP
inlawrev-27132	1195	145	a	a	DET
inlawrev-27132	1195	146	quasi	quasi	ADJ
inlawrev-27132	1195	147	-	-	ADJ
inlawrev-27132	1195	148	judicial	judicial	ADJ
inlawrev-27132	1195	149	manner	manner	NOUN
inlawrev-27132	1195	150	in	in	ADP
inlawrev-27132	1195	151	exercising	exercise	VERB
inlawrev-27132	1195	152	discretion	discretion	NOUN
inlawrev-27132	1195	153	and	and	CCONJ
inlawrev-27132	1195	154	making	make	VERB
inlawrev-27132	1195	155	decisions	decision	NOUN
inlawrev-27132	1195	156	that	that	PRON
inlawrev-27132	1195	157	are	be	AUX
inlawrev-27132	1195	158	subject	subject	ADJ
inlawrev-27132	1195	159	to	to	ADP
inlawrev-27132	1195	160	appeal.434	appeal.434	PROPN
inlawrev-27132	1195	161	more	more	ADV
inlawrev-27132	1195	162	importantly	importantly	ADV
inlawrev-27132	1195	163	,	,	PUNCT
inlawrev-27132	1195	164	however	however	ADV
inlawrev-27132	1195	165	,	,	PUNCT
inlawrev-27132	1195	166	the	the	DET
inlawrev-27132	1195	167	tax	tax	NOUN
inlawrev-27132	1195	168	court	court	NOUN
inlawrev-27132	1195	169	rejected	reject	VERB
inlawrev-27132	1195	170	the	the	DET
inlawrev-27132	1195	171	assessor	assessor	NOUN
inlawrev-27132	1195	172	’s	’s	PART
inlawrev-27132	1195	173	argument	argument	NOUN
inlawrev-27132	1195	174	because	because	SCONJ
inlawrev-27132	1195	175	government	government	NOUN
inlawrev-27132	1195	176	officials	official	NOUN
inlawrev-27132	1195	177	receive	receive	VERB
inlawrev-27132	1195	178	immunity	immunity	NOUN
inlawrev-27132	1195	179	only	only	ADV
inlawrev-27132	1195	180	when	when	SCONJ
inlawrev-27132	1195	181	sued	sue	VERB
inlawrev-27132	1195	182	for	for	ADP
inlawrev-27132	1195	183	compensatory	compensatory	ADJ
inlawrev-27132	1195	184	damages.435	damages.435	PROPN
inlawrev-27132	1195	185	convention	convention	NOUN
inlawrev-27132	1195	186	hq	hq	PROPN
inlawrev-27132	1195	187	sued	sue	VERB
inlawrev-27132	1195	188	the	the	DET
inlawrev-27132	1195	189	assessor	assessor	NOUN
inlawrev-27132	1195	190	seeking	seek	VERB
inlawrev-27132	1195	191	declaratory	declaratory	ADJ
inlawrev-27132	1195	192	and	and	CCONJ
inlawrev-27132	1195	193	equitable	equitable	ADJ
inlawrev-27132	1195	194	relief	relief	NOUN
inlawrev-27132	1195	195	as	as	ADV
inlawrev-27132	1195	196	well	well	ADV
inlawrev-27132	1195	197	as	as	ADP
inlawrev-27132	1195	198	attorney	attorney	NOUN
inlawrev-27132	1195	199	’s	’s	PART
inlawrev-27132	1195	200	fees	fee	NOUN
inlawrev-27132	1195	201	,	,	PUNCT
inlawrev-27132	1195	202	not	not	PART
inlawrev-27132	1195	203	compensatory	compensatory	ADJ
inlawrev-27132	1195	204	damages.436	damages.436	NOUN
inlawrev-27132	1195	205	accordingly	accordingly	ADV
inlawrev-27132	1195	206	,	,	PUNCT
inlawrev-27132	1195	207	the	the	DET
inlawrev-27132	1195	208	tax	tax	NOUN
inlawrev-27132	1195	209	court	court	NOUN
inlawrev-27132	1195	210	held	hold	VERB
inlawrev-27132	1195	211	that	that	SCONJ
inlawrev-27132	1195	212	the	the	DET
inlawrev-27132	1195	213	assessor	assessor	NOUN
inlawrev-27132	1195	214	was	be	AUX
inlawrev-27132	1195	215	not	not	PART
inlawrev-27132	1195	216	entitled	entitle	VERB
inlawrev-27132	1195	217	to	to	ADP
inlawrev-27132	1195	218	immunity.437	immunity.437	NOUN
inlawrev-27132	1195	219	finally	finally	ADV
inlawrev-27132	1195	220	,	,	PUNCT
inlawrev-27132	1195	221	for	for	SCONJ
inlawrev-27132	1195	222	a	a	DET
inlawrev-27132	1195	223	claimant	claimant	NOUN
inlawrev-27132	1195	224	to	to	PART
inlawrev-27132	1195	225	successfully	successfully	ADV
inlawrev-27132	1195	226	assert	assert	VERB
inlawrev-27132	1195	227	a	a	DET
inlawrev-27132	1195	228	§	§	PROPN
inlawrev-27132	1195	229	1983	1983	NUM
inlawrev-27132	1195	230	claim	claim	NOUN
inlawrev-27132	1195	231	against	against	ADP
inlawrev-27132	1195	232	the	the	DET
inlawrev-27132	1195	233	424	424	NUM
inlawrev-27132	1195	234	.	.	PUNCT
inlawrev-27132	1196	1	i	i	PRON
inlawrev-27132	1196	2	d.	d.	PROPN
inlawrev-27132	1196	3	425	425	NUM
inlawrev-27132	1196	4	.	.	PUNCT
inlawrev-27132	1197	1	i	i	PRON
inlawrev-27132	1197	2	d.	d.	PROPN
inlawrev-27132	1197	3	426	426	NUM
inlawrev-27132	1197	4	.	.	PUNCT
inlawrev-27132	1198	1	i	i	PRON
inlawrev-27132	1198	2	d.	d.	PROPN
inlawrev-27132	1198	3	at	at	ADP
inlawrev-27132	1198	4	1217	1217	NUM
inlawrev-27132	1198	5	.	.	PUNCT
inlawrev-27132	1199	1	427	427	NUM
inlawrev-27132	1199	2	.	.	PUNCT
inlawrev-27132	1200	1	i	i	PRON
inlawrev-27132	1200	2	d.	d.	PROPN
inlawrev-27132	1200	3	at	at	ADP
inlawrev-27132	1200	4	1224	1224	NUM
inlawrev-27132	1200	5	-	-	SYM
inlawrev-27132	1200	6	25	25	NUM
inlawrev-27132	1200	7	.	.	PUNCT
inlawrev-27132	1201	1	428	428	NUM
inlawrev-27132	1201	2	.	.	PUNCT
inlawrev-27132	1202	1	i	i	PRON
inlawrev-27132	1202	2	d.	d.	PROPN
inlawrev-27132	1202	3	at	at	ADP
inlawrev-27132	1202	4	1225	1225	NUM
inlawrev-27132	1202	5	.	.	PUNCT
inlawrev-27132	1203	1	429	429	NUM
inlawrev-27132	1203	2	.	.	PUNCT
inlawrev-27132	1204	1	i	i	PRON
inlawrev-27132	1204	2	d.	d.	PROPN
inlawrev-27132	1204	3	(	(	PUNCT
inlawrev-27132	1204	4	citing	cite	VERB
inlawrev-27132	1204	5	convention	convention	NOUN
inlawrev-27132	1204	6	headquarters	headquarters	NOUN
inlawrev-27132	1204	7	hotels	hotel	NOUN
inlawrev-27132	1204	8	,	,	PUNCT
inlawrev-27132	1204	9	llc	llc	PROPN
inlawrev-27132	1204	10	v.	v.	PROPN
inlawrev-27132	1204	11	marion	marion	PROPN
inlawrev-27132	1204	12	cty	cty	PROPN
inlawrev-27132	1204	13	.	.	PROPN
inlawrev-27132	1204	14	assessor	assessor	PROPN
inlawrev-27132	1204	15	,	,	PUNCT
inlawrev-27132	1204	16	132	132	NUM
inlawrev-27132	1204	17	n.e.3d	n.e.3d	NUM
inlawrev-27132	1204	18	77	77	NUM
inlawrev-27132	1204	19	,	,	PUNCT
inlawrev-27132	1204	20	82	82	NUM
inlawrev-27132	1204	21	(	(	PUNCT
inlawrev-27132	1204	22	ind	ind	NOUN
inlawrev-27132	1204	23	.	.	PUNCT
inlawrev-27132	1205	1	t.	t.	PROPN
inlawrev-27132	1205	2	c.	c.	PROPN
inlawrev-27132	1205	3	2019	2019	NUM
inlawrev-27132	1205	4	)	)	PUNCT
inlawrev-27132	1205	5	)	)	PUNCT
inlawrev-27132	1205	6	.	.	PUNCT
inlawrev-27132	1206	1	430	430	NUM
inlawrev-27132	1206	2	.	.	PUNCT
inlawrev-27132	1207	1	i	i	PRON
inlawrev-27132	1207	2	d.	d.	PROPN
inlawrev-27132	1207	3	431	431	NUM
inlawrev-27132	1207	4	.	.	PUNCT
inlawrev-27132	1208	1	i	i	PRON
inlawrev-27132	1208	2	d.	d.	PROPN
inlawrev-27132	1208	3	(	(	PUNCT
inlawrev-27132	1208	4	citing	cite	VERB
inlawrev-27132	1208	5	montero	montero	PROPN
inlawrev-27132	1208	6	v.	v.	PROPN
inlawrev-27132	1208	7	travis	travis	PROPN
inlawrev-27132	1208	8	,	,	PUNCT
inlawrev-27132	1208	9	171	171	NUM
inlawrev-27132	1208	10	f.3d	f.3d	NUM
inlawrev-27132	1208	11	757	757	PROPN
inlawrev-27132	1208	12	,	,	PUNCT
inlawrev-27132	1208	13	760	760	NUM
inlawrev-27132	1208	14	(	(	PUNCT
inlawrev-27132	1208	15	2d	2d	NUM
inlawrev-27132	1208	16	cir	cir	NOUN
inlawrev-27132	1208	17	.	.	PUNCT
inlawrev-27132	1208	18	1999	1999	NUM
inlawrev-27132	1208	19	)	)	PUNCT
inlawrev-27132	1208	20	)	)	PUNCT
inlawrev-27132	1208	21	.	.	PUNCT
inlawrev-27132	1209	1	432	432	X
inlawrev-27132	1209	2	.	.	PUNCT
inlawrev-27132	1210	1	i	i	PRON
inlawrev-27132	1210	2	d.	d.	PROPN
inlawrev-27132	1210	3	at	at	ADP
inlawrev-27132	1210	4	1226	1226	NUM
inlawrev-27132	1210	5	.	.	PUNCT
inlawrev-27132	1211	1	433	433	NUM
inlawrev-27132	1211	2	.	.	PUNCT
inlawrev-27132	1212	1	i	i	PRON
inlawrev-27132	1212	2	d.	d.	PROPN
inlawrev-27132	1212	3	434	434	NUM
inlawrev-27132	1212	4	.	.	PUNCT
inlawrev-27132	1213	1	i	i	PRON
inlawrev-27132	1213	2	d.	d.	PROPN
inlawrev-27132	1213	3	435	435	NUM
inlawrev-27132	1213	4	.	.	PUNCT
inlawrev-27132	1214	1	i	i	PRON
inlawrev-27132	1214	2	d.	d.	PROPN
inlawrev-27132	1214	3	436	436	NUM
inlawrev-27132	1214	4	.	.	PUNCT
inlawrev-27132	1215	1	i	i	PRON
inlawrev-27132	1215	2	d.	d.	PROPN
inlawrev-27132	1215	3	437	437	NUM
inlawrev-27132	1215	4	.	.	PUNCT
inlawrev-27132	1216	1	i	i	PRON
inlawrev-27132	1216	2	d.	d.	PROPN
inlawrev-27132	1216	3	2022	2022	NUM
inlawrev-27132	1216	4	]	]	PUNCT
inlawrev-27132	1216	5	tax	tax	NOUN
inlawrev-27132	1216	6	law	law	NOUN
inlawrev-27132	1216	7	–	–	PUNCT
inlawrev-27132	1216	8	state	state	NOUN
inlawrev-27132	1216	9	709	709	NUM
inlawrev-27132	1216	10	government	government	NOUN
inlawrev-27132	1216	11	,	,	PUNCT
inlawrev-27132	1216	12	it	it	PRON
inlawrev-27132	1216	13	must	must	AUX
inlawrev-27132	1216	14	demonstrate	demonstrate	VERB
inlawrev-27132	1216	15	more	more	ADJ
inlawrev-27132	1216	16	than	than	ADP
inlawrev-27132	1216	17	its	its	PRON
inlawrev-27132	1216	18	having	having	AUX
inlawrev-27132	1216	19	suffered	suffer	VERB
inlawrev-27132	1216	20	an	an	DET
inlawrev-27132	1216	21	injury	injury	NOUN
inlawrev-27132	1216	22	inflicted	inflict	VERB
inlawrev-27132	1216	23	solely	solely	ADV
inlawrev-27132	1216	24	by	by	ADP
inlawrev-27132	1216	25	the	the	DET
inlawrev-27132	1216	26	government	government	NOUN
inlawrev-27132	1216	27	’s	’s	PART
inlawrev-27132	1216	28	employees	employee	NOUN
inlawrev-27132	1216	29	or	or	CCONJ
inlawrev-27132	1216	30	agents.438	agents.438	VERB
inlawrev-27132	1216	31	the	the	DET
inlawrev-27132	1216	32	claimant	claimant	NOUN
inlawrev-27132	1216	33	must	must	AUX
inlawrev-27132	1216	34	demonstrate	demonstrate	VERB
inlawrev-27132	1216	35	that	that	SCONJ
inlawrev-27132	1216	36	the	the	DET
inlawrev-27132	1216	37	government	government	NOUN
inlawrev-27132	1216	38	injured	injure	VERB
inlawrev-27132	1216	39	it	it	PRON
inlawrev-27132	1216	40	in	in	ADP
inlawrev-27132	1216	41	executing	execute	VERB
inlawrev-27132	1216	42	its	its	PRON
inlawrev-27132	1216	43	policy	policy	NOUN
inlawrev-27132	1216	44	or	or	CCONJ
inlawrev-27132	1216	45	following	follow	VERB
inlawrev-27132	1216	46	its	its	PRON
inlawrev-27132	1216	47	practices.439	practices.439	NOUN
inlawrev-27132	1216	48	under	under	ADP
inlawrev-27132	1216	49	federal	federal	ADJ
inlawrev-27132	1216	50	law	law	NOUN
inlawrev-27132	1216	51	,	,	PUNCT
inlawrev-27132	1216	52	in	in	ADP
inlawrev-27132	1216	53	order	order	NOUN
inlawrev-27132	1216	54	to	to	PART
inlawrev-27132	1216	55	properly	properly	ADV
inlawrev-27132	1216	56	plead	plead	VERB
inlawrev-27132	1216	57	a	a	DET
inlawrev-27132	1216	58	§	§	PROPN
inlawrev-27132	1216	59	1983	1983	NUM
inlawrev-27132	1216	60	claim	claim	NOUN
inlawrev-27132	1216	61	,	,	PUNCT
inlawrev-27132	1216	62	the	the	DET
inlawrev-27132	1216	63	claimant	claimant	NOUN
inlawrev-27132	1216	64	must	must	AUX
inlawrev-27132	1216	65	assert	assert	VERB
inlawrev-27132	1216	66	that	that	SCONJ
inlawrev-27132	1216	67	the	the	DET
inlawrev-27132	1216	68	harmful	harmful	ADJ
inlawrev-27132	1216	69	constitutional	constitutional	ADJ
inlawrev-27132	1216	70	violation	violation	NOUN
inlawrev-27132	1216	71	was	be	AUX
inlawrev-27132	1216	72	caused	cause	VERB
inlawrev-27132	1216	73	by	by	ADP
inlawrev-27132	1216	74	:	:	PUNCT
inlawrev-27132	1216	75	(	(	PUNCT
inlawrev-27132	1216	76	i	i	NOUN
inlawrev-27132	1216	77	)	)	PUNCT
inlawrev-27132	1216	78	the	the	DET
inlawrev-27132	1216	79	enforcement	enforcement	NOUN
inlawrev-27132	1216	80	of	of	ADP
inlawrev-27132	1216	81	express	express	ADJ
inlawrev-27132	1216	82	policies	policy	NOUN
inlawrev-27132	1216	83	that	that	PRON
inlawrev-27132	1216	84	cause	cause	VERB
inlawrev-27132	1216	85	a	a	DET
inlawrev-27132	1216	86	constitutional	constitutional	ADJ
inlawrev-27132	1216	87	deprivation	deprivation	NOUN
inlawrev-27132	1216	88	,	,	PUNCT
inlawrev-27132	1216	89	(	(	PUNCT
inlawrev-27132	1216	90	ii	ii	NOUN
inlawrev-27132	1216	91	)	)	PUNCT
inlawrev-27132	1216	92	a	a	DET
inlawrev-27132	1216	93	widespread	widespread	ADJ
inlawrev-27132	1216	94	practice	practice	NOUN
inlawrev-27132	1216	95	that	that	PRON
inlawrev-27132	1216	96	is	be	AUX
inlawrev-27132	1216	97	so	so	ADV
inlawrev-27132	1216	98	permanent	permanent	ADJ
inlawrev-27132	1216	99	and	and	CCONJ
inlawrev-27132	1216	100	well	well	ADV
inlawrev-27132	1216	101	settled	settle	VERB
inlawrev-27132	1216	102	as	as	SCONJ
inlawrev-27132	1216	103	to	to	PART
inlawrev-27132	1216	104	constitute	constitute	VERB
inlawrev-27132	1216	105	a	a	DET
inlawrev-27132	1216	106	“	"	PUNCT
inlawrev-27132	1216	107	custom	custom	NOUN
inlawrev-27132	1216	108	or	or	CCONJ
inlawrev-27132	1216	109	usage	usage	NOUN
inlawrev-27132	1216	110	”	"	PUNCT
inlawrev-27132	1216	111	with	with	ADP
inlawrev-27132	1216	112	the	the	DET
inlawrev-27132	1216	113	force	force	NOUN
inlawrev-27132	1216	114	of	of	ADP
inlawrev-27132	1216	115	law	law	NOUN
inlawrev-27132	1216	116	,	,	PUNCT
inlawrev-27132	1216	117	or	or	CCONJ
inlawrev-27132	1216	118	(	(	PUNCT
inlawrev-27132	1216	119	iii	iii	X
inlawrev-27132	1216	120	)	)	PUNCT
inlawrev-27132	1216	121	a	a	DET
inlawrev-27132	1216	122	person	person	NOUN
inlawrev-27132	1216	123	with	with	ADP
inlawrev-27132	1216	124	final	final	ADJ
inlawrev-27132	1216	125	policymaking	policymaking	NOUN
inlawrev-27132	1216	126	authority	authority	NOUN
inlawrev-27132	1216	127	who	who	PRON
inlawrev-27132	1216	128	effected	effect	VERB
inlawrev-27132	1216	129	the	the	DET
inlawrev-27132	1216	130	deficient	deficient	ADJ
inlawrev-27132	1216	131	policy	policy	NOUN
inlawrev-27132	1216	132	or	or	CCONJ
inlawrev-27132	1216	133	custom	custom	NOUN
inlawrev-27132	1216	134	with	with	ADP
inlawrev-27132	1216	135	deliberate	deliberate	ADJ
inlawrev-27132	1216	136	indifference.440	indifference.440	VERB
inlawrev-27132	1216	137	the	the	DET
inlawrev-27132	1216	138	tax	tax	NOUN
inlawrev-27132	1216	139	court	court	NOUN
inlawrev-27132	1216	140	noted	note	VERB
inlawrev-27132	1216	141	that	that	SCONJ
inlawrev-27132	1216	142	a	a	DET
inlawrev-27132	1216	143	§	§	PROPN
inlawrev-27132	1216	144	1983	1983	NUM
inlawrev-27132	1216	145	claim	claim	NOUN
inlawrev-27132	1216	146	can	can	AUX
inlawrev-27132	1216	147	be	be	AUX
inlawrev-27132	1216	148	filed	file	VERB
inlawrev-27132	1216	149	in	in	ADP
inlawrev-27132	1216	150	either	either	CCONJ
inlawrev-27132	1216	151	federal	federal	ADJ
inlawrev-27132	1216	152	or	or	CCONJ
inlawrev-27132	1216	153	state	state	NOUN
inlawrev-27132	1216	154	court.441	court.441	PROPN
inlawrev-27132	1216	155	convention	convention	PROPN
inlawrev-27132	1216	156	hq	hq	PROPN
inlawrev-27132	1216	157	chose	choose	VERB
inlawrev-27132	1216	158	to	to	PART
inlawrev-27132	1216	159	file	file	VERB
inlawrev-27132	1216	160	its	its	PRON
inlawrev-27132	1216	161	§	§	PROPN
inlawrev-27132	1216	162	1983	1983	NUM
inlawrev-27132	1216	163	in	in	ADP
inlawrev-27132	1216	164	state	state	NOUN
inlawrev-27132	1216	165	court	court	NOUN
inlawrev-27132	1216	166	,	,	PUNCT
inlawrev-27132	1216	167	specifically	specifically	ADV
inlawrev-27132	1216	168	in	in	ADP
inlawrev-27132	1216	169	the	the	DET
inlawrev-27132	1216	170	tax	tax	NOUN
inlawrev-27132	1216	171	court.442	court.442	PROPN
inlawrev-27132	1216	172	indiana	indiana	PROPN
inlawrev-27132	1216	173	’s	’s	PART
inlawrev-27132	1216	174	pleading	pleading	NOUN
inlawrev-27132	1216	175	requirements	requirement	NOUN
inlawrev-27132	1216	176	are	be	AUX
inlawrev-27132	1216	177	different	different	ADJ
inlawrev-27132	1216	178	from	from	ADP
inlawrev-27132	1216	179	the	the	DET
inlawrev-27132	1216	180	federal	federal	ADJ
inlawrev-27132	1216	181	requirements	requirement	NOUN
inlawrev-27132	1216	182	.	.	PUNCT
inlawrev-27132	1217	1	indiana	indiana	PROPN
inlawrev-27132	1217	2	requires	require	VERB
inlawrev-27132	1217	3	that	that	SCONJ
inlawrev-27132	1217	4	the	the	DET
inlawrev-27132	1217	5	claimant	claimant	NOUN
inlawrev-27132	1217	6	’s	’s	PART
inlawrev-27132	1217	7	pleadings	pleading	NOUN
inlawrev-27132	1217	8	contain	contain	VERB
inlawrev-27132	1217	9	“	"	PUNCT
inlawrev-27132	1217	10	a	a	DET
inlawrev-27132	1217	11	short	short	ADJ
inlawrev-27132	1217	12	and	and	CCONJ
inlawrev-27132	1217	13	plain	plain	ADJ
inlawrev-27132	1217	14	statement	statement	NOUN
inlawrev-27132	1217	15	of	of	ADP
inlawrev-27132	1217	16	the	the	DET
inlawrev-27132	1217	17	claim	claim	NOUN
inlawrev-27132	1217	18	showing	show	VERB
inlawrev-27132	1217	19	that	that	SCONJ
inlawrev-27132	1217	20	the	the	DET
inlawrev-27132	1217	21	pleader	pleader	NOUN
inlawrev-27132	1217	22	is	be	AUX
inlawrev-27132	1217	23	entitled	entitle	VERB
inlawrev-27132	1217	24	to	to	PART
inlawrev-27132	1217	25	relief[.]”443	relief[.]”443	VERB
inlawrev-27132	1217	26	the	the	DET
inlawrev-27132	1217	27	tax	tax	NOUN
inlawrev-27132	1217	28	court	court	NOUN
inlawrev-27132	1217	29	held	hold	VERB
inlawrev-27132	1217	30	that	that	PRON
inlawrev-27132	1217	31	convention	convention	NOUN
inlawrev-27132	1217	32	hq	hq	PROPN
inlawrev-27132	1217	33	’s	’s	PART
inlawrev-27132	1217	34	1983	1983	NUM
inlawrev-27132	1217	35	claim	claim	NOUN
inlawrev-27132	1217	36	satisfied	satisfy	VERB
inlawrev-27132	1217	37	indiana	indiana	PROPN
inlawrev-27132	1217	38	’s	’s	PART
inlawrev-27132	1217	39	pleading	plead	VERB
inlawrev-27132	1217	40	requirements.444	requirements.444	NOUN
inlawrev-27132	1217	41	accordingly	accordingly	ADV
inlawrev-27132	1217	42	,	,	PUNCT
inlawrev-27132	1217	43	the	the	DET
inlawrev-27132	1217	44	tax	tax	NOUN
inlawrev-27132	1217	45	court	court	NOUN
inlawrev-27132	1217	46	dismissed	dismiss	VERB
inlawrev-27132	1217	47	both	both	DET
inlawrev-27132	1217	48	parties	party	NOUN
inlawrev-27132	1217	49	’	'	PUNCT
inlawrev-27132	1217	50	motions	motion	NOUN
inlawrev-27132	1217	51	for	for	ADP
inlawrev-27132	1217	52	summary	summary	NOUN
inlawrev-27132	1217	53	judgment.445	judgment.445	NOUN
inlawrev-27132	1217	54	in	in	ADP
inlawrev-27132	1217	55	a	a	DET
inlawrev-27132	1217	56	separate	separate	ADJ
inlawrev-27132	1217	57	order	order	NOUN
inlawrev-27132	1217	58	,	,	PUNCT
inlawrev-27132	1217	59	the	the	DET
inlawrev-27132	1217	60	tax	tax	NOUN
inlawrev-27132	1217	61	court	court	NOUN
inlawrev-27132	1217	62	scheduled	schedule	VERB
inlawrev-27132	1217	63	the	the	DET
inlawrev-27132	1217	64	parties	party	NOUN
inlawrev-27132	1217	65	’	’	PART
inlawrev-27132	1217	66	trial	trial	NOUN
inlawrev-27132	1217	67	for	for	ADP
inlawrev-27132	1217	68	december	december	PROPN
inlawrev-27132	1217	69	7	7	NUM
inlawrev-27132	1217	70	,	,	PUNCT
inlawrev-27132	1217	71	2021.446	2021.446	NUM
inlawrev-27132	1217	72	7	7	NUM
inlawrev-27132	1217	73	.	.	PUNCT
inlawrev-27132	1217	74	monroe	monroe	PROPN
inlawrev-27132	1217	75	county	county	PROPN
inlawrev-27132	1217	76	assessor	assessor	NOUN
inlawrev-27132	1217	77	v.	v.	ADP
inlawrev-27132	1217	78	strychalski.447	strychalski.447	PROPN
inlawrev-27132	1217	79	—	—	PUNCT
inlawrev-27132	1217	80	the	the	DET
inlawrev-27132	1217	81	issue	issue	NOUN
inlawrev-27132	1217	82	before	before	SCONJ
inlawrev-27132	1217	83	the	the	DET
inlawrev-27132	1217	84	tax	tax	NOUN
inlawrev-27132	1217	85	court	court	NOUN
inlawrev-27132	1217	86	was	be	AUX
inlawrev-27132	1217	87	whether	whether	SCONJ
inlawrev-27132	1217	88	the	the	DET
inlawrev-27132	1217	89	ibtr	ibtr	VERB
inlawrev-27132	1217	90	ruled	rule	VERB
inlawrev-27132	1217	91	correctly	correctly	ADV
inlawrev-27132	1217	92	that	that	SCONJ
inlawrev-27132	1217	93	two	two	NUM
inlawrev-27132	1217	94	homeowners	homeowner	NOUN
inlawrev-27132	1217	95	were	be	AUX
inlawrev-27132	1217	96	entitled	entitle	VERB
inlawrev-27132	1217	97	to	to	ADP
inlawrev-27132	1217	98	an	an	DET
inlawrev-27132	1217	99	indiana	indiana	NOUN
inlawrev-27132	1217	100	homestead	homestead	PROPN
inlawrev-27132	1217	101	deduction	deduction	NOUN
inlawrev-27132	1217	102	from	from	ADP
inlawrev-27132	1217	103	property	property	NOUN
inlawrev-27132	1217	104	taxes	taxis	NOUN
inlawrev-27132	1217	105	when	when	SCONJ
inlawrev-27132	1217	106	they	they	PRON
inlawrev-27132	1217	107	received	receive	VERB
inlawrev-27132	1217	108	a	a	DET
inlawrev-27132	1217	109	homestead	homestead	NOUN
inlawrev-27132	1217	110	deduction	deduction	NOUN
inlawrev-27132	1217	111	on	on	ADP
inlawrev-27132	1217	112	out	out	ADP
inlawrev-27132	1217	113	-	-	PUNCT
inlawrev-27132	1217	114	of	of	ADP
inlawrev-27132	1217	115	-	-	PUNCT
inlawrev-27132	1217	116	state	state	NOUN
inlawrev-27132	1217	117	property.448	property.448	NOUN
inlawrev-27132	1217	118	“	"	PUNCT
inlawrev-27132	1217	119	in	in	ADP
inlawrev-27132	1217	120	2014	2014	NUM
inlawrev-27132	1217	121	,	,	PUNCT
inlawrev-27132	1217	122	kim	kim	PROPN
inlawrev-27132	1217	123	and	and	CCONJ
inlawrev-27132	1217	124	richard	richard	PROPN
inlawrev-27132	1217	125	strychalski	strychalski	PROPN
inlawrev-27132	1218	1	[	[	X
inlawrev-27132	1218	2	(	(	PUNCT
inlawrev-27132	1218	3	the	the	DET
inlawrev-27132	1218	4	“	"	PUNCT
inlawrev-27132	1218	5	strychalskis	strychalski	NOUN
inlawrev-27132	1218	6	”	"	PUNCT
inlawrev-27132	1218	7	)	)	PUNCT
inlawrev-27132	1218	8	]	]	PUNCT
inlawrev-27132	1218	9	,	,	PUNCT
inlawrev-27132	1218	10	a	a	DET
inlawrev-27132	1218	11	married	married	ADJ
inlawrev-27132	1218	12	couple	couple	NOUN
inlawrev-27132	1218	13	,	,	PUNCT
inlawrev-27132	1218	14	purchased	purchase	VERB
inlawrev-27132	1218	15	a	a	DET
inlawrev-27132	1218	16	residential	residential	ADJ
inlawrev-27132	1218	17	property	property	NOUN
inlawrev-27132	1218	18	in	in	ADP
inlawrev-27132	1218	19	unionville	unionville	PROPN
inlawrev-27132	1218	20	,	,	PUNCT
inlawrev-27132	1218	21	indiana	indiana	PROPN
inlawrev-27132	1218	22	.	.	PUNCT
inlawrev-27132	1218	23	”4	”4	PROPN
inlawrev-27132	1219	1	4	4	NUM
inlawrev-27132	1219	2	9	9	NUM
inlawrev-27132	1219	3	prior	prior	ADV
inlawrev-27132	1219	4	to	to	ADP
inlawrev-27132	1219	5	purchasing	purchase	VERB
inlawrev-27132	1219	6	the	the	DET
inlawrev-27132	1219	7	property	property	NOUN
inlawrev-27132	1219	8	,	,	PUNCT
inlawrev-27132	1219	9	they	they	PRON
inlawrev-27132	1219	10	lived	live	VERB
inlawrev-27132	1219	11	at	at	ADP
inlawrev-27132	1219	12	a	a	DET
inlawrev-27132	1219	13	house	house	NOUN
inlawrev-27132	1219	14	in	in	ADP
inlawrev-27132	1219	15	beach	beach	NOUN
inlawrev-27132	1219	16	park	park	NOUN
inlawrev-27132	1219	17	,	,	PUNCT
inlawrev-27132	1219	18	illinois.450	illinois.450	NOUN
inlawrev-27132	1219	19	“	"	PUNCT
inlawrev-27132	1219	20	when	when	SCONJ
inlawrev-27132	1219	21	they	they	PRON
inlawrev-27132	1219	22	closed	close	VERB
inlawrev-27132	1219	23	on	on	ADP
inlawrev-27132	1219	24	the	the	DET
inlawrev-27132	1219	25	illinois	illinois	PROPN
inlawrev-27132	1219	26	house	house	PROPN
inlawrev-27132	1219	27	,	,	PUNCT
inlawrev-27132	1219	28	their	their	PRON
inlawrev-27132	1219	29	attorney	attorney	NOUN
inlawrev-27132	1219	30	filled	fill	VERB
inlawrev-27132	1219	31	out	out	ADP
inlawrev-27132	1219	32	the	the	DET
inlawrev-27132	1219	33	illinois	illinois	PROPN
inlawrev-27132	1219	34	homestead	homestead	PROPN
inlawrev-27132	1219	35	exemption	exemption	NOUN
inlawrev-27132	1219	36	paperwork	paperwork	NOUN
inlawrev-27132	1219	37	,	,	PUNCT
inlawrev-27132	1219	38	putting	put	VERB
inlawrev-27132	1219	39	it	it	PRON
inlawrev-27132	1219	40	in	in	ADP
inlawrev-27132	1219	41	[	[	PUNCT
inlawrev-27132	1219	42	their	their	PRON
inlawrev-27132	1219	43	]	]	X
inlawrev-27132	1219	44	names	name	NOUN
inlawrev-27132	1219	45	.	.	PUNCT
inlawrev-27132	1219	46	”451	”451	NUM
inlawrev-27132	1219	47	in	in	ADP
inlawrev-27132	1219	48	2019	2019	NUM
inlawrev-27132	1219	49	,	,	PUNCT
inlawrev-27132	1219	50	the	the	DET
inlawrev-27132	1219	51	monroe	monroe	PROPN
inlawrev-27132	1219	52	county	county	PROPN
inlawrev-27132	1219	53	438	438	NUM
inlawrev-27132	1219	54	.	.	PUNCT
inlawrev-27132	1220	1	i	i	PRON
inlawrev-27132	1220	2	d.	d.	PROPN
inlawrev-27132	1220	3	at	at	ADP
inlawrev-27132	1220	4	1227	1227	NUM
inlawrev-27132	1220	5	.	.	PUNCT
inlawrev-27132	1221	1	439	439	NUM
inlawrev-27132	1221	2	.	.	PUNCT
inlawrev-27132	1222	1	i	i	PRON
inlawrev-27132	1222	2	d.	d.	PROPN
inlawrev-27132	1222	3	440	440	NUM
inlawrev-27132	1222	4	.	.	PUNCT
inlawrev-27132	1223	1	i	i	PRON
inlawrev-27132	1223	2	d.	d.	PROPN
inlawrev-27132	1223	3	(	(	PUNCT
inlawrev-27132	1223	4	citing	cite	VERB
inlawrev-27132	1223	5	monell	monell	X
inlawrev-27132	1223	6	v.	v.	ADP
inlawrev-27132	1223	7	dep’t	dep’t	NOUN
inlawrev-27132	1223	8	of	of	ADP
inlawrev-27132	1223	9	soc	soc	NOUN
inlawrev-27132	1223	10	.	.	PUNCT
inlawrev-27132	1224	1	servs	servs	PROPN
inlawrev-27132	1224	2	.	.	PUNCT
inlawrev-27132	1224	3	of	of	ADP
inlawrev-27132	1224	4	new	new	PROPN
inlawrev-27132	1224	5	york	york	PROPN
inlawrev-27132	1224	6	,	,	PUNCT
inlawrev-27132	1224	7	436	436	NUM
inlawrev-27132	1224	8	u.s	u.s	PROPN
inlawrev-27132	1224	9	.	.	PROPN
inlawrev-27132	1224	10	658	658	NUM
inlawrev-27132	1224	11	(	(	PUNCT
inlawrev-27132	1224	12	1978	1978	NUM
inlawrev-27132	1224	13	)	)	PUNCT
inlawrev-27132	1224	14	(	(	PUNCT
inlawrev-27132	1224	15	providing	provide	VERB
inlawrev-27132	1224	16	the	the	DET
inlawrev-27132	1224	17	pleading	pleading	NOUN
inlawrev-27132	1224	18	requirements	requirement	NOUN
inlawrev-27132	1224	19	for	for	ADP
inlawrev-27132	1224	20	asserting	assert	VERB
inlawrev-27132	1224	21	a	a	DET
inlawrev-27132	1224	22	§	§	PROPN
inlawrev-27132	1224	23	1983	1983	NUM
inlawrev-27132	1224	24	claim	claim	NOUN
inlawrev-27132	1224	25	in	in	ADP
inlawrev-27132	1224	26	federal	federal	ADJ
inlawrev-27132	1224	27	court	court	NOUN
inlawrev-27132	1224	28	)	)	PUNCT
inlawrev-27132	1224	29	)	)	PUNCT
inlawrev-27132	1224	30	.	.	PUNCT
inlawrev-27132	1225	1	441	441	NUM
inlawrev-27132	1225	2	.	.	PUNCT
inlawrev-27132	1226	1	i	i	PRON
inlawrev-27132	1226	2	d.	d.	PROPN
inlawrev-27132	1226	3	442	442	NUM
inlawrev-27132	1226	4	.	.	PUNCT
inlawrev-27132	1227	1	i	i	PRON
inlawrev-27132	1227	2	d.	d.	PROPN
inlawrev-27132	1227	3	443	443	NUM
inlawrev-27132	1227	4	.	.	PUNCT
inlawrev-27132	1228	1	i	i	PRON
inlawrev-27132	1228	2	d.	d.	PROPN
inlawrev-27132	1228	3	(	(	PUNCT
inlawrev-27132	1228	4	citing	cite	VERB
inlawrev-27132	1228	5	kuhns	kuhns	PROPN
inlawrev-27132	1228	6	v.	v.	ADP
inlawrev-27132	1228	7	city	city	PROPN
inlawrev-27132	1228	8	of	of	ADP
inlawrev-27132	1228	9	allentown	allentown	NOUN
inlawrev-27132	1228	10	,	,	PUNCT
inlawrev-27132	1228	11	636	636	NUM
inlawrev-27132	1228	12	f.	f.	PROPN
inlawrev-27132	1228	13	supp	supp	PROPN
inlawrev-27132	1228	14	.	.	PUNCT
inlawrev-27132	1229	1	2d	2d	PROPN
inlawrev-27132	1229	2	418	418	NUM
inlawrev-27132	1229	3	,	,	PUNCT
inlawrev-27132	1229	4	431	431	NUM
inlawrev-27132	1229	5	(	(	PUNCT
inlawrev-27132	1229	6	e.d	e.d	PROPN
inlawrev-27132	1229	7	.	.	PROPN
inlawrev-27132	1229	8	pa	pa	PROPN
inlawrev-27132	1229	9	.	.	PROPN
inlawrev-27132	1229	10	2009	2009	NUM
inlawrev-27132	1229	11	)	)	PUNCT
inlawrev-27132	1229	12	;	;	PUNCT
inlawrev-27132	1229	13	ind	ind	NOUN
inlawrev-27132	1229	14	.	.	PUNCT
inlawrev-27132	1230	1	trial	trial	NOUN
inlawrev-27132	1230	2	rule	rule	NOUN
inlawrev-27132	1230	3	8(a)(1	8(a)(1	NUM
inlawrev-27132	1230	4	)	)	PUNCT
inlawrev-27132	1230	5	)	)	PUNCT
inlawrev-27132	1230	6	.	.	PUNCT
inlawrev-27132	1231	1	444	444	NUM
inlawrev-27132	1231	2	.	.	PUNCT
inlawrev-27132	1232	1	i	i	PRON
inlawrev-27132	1232	2	d.	d.	PROPN
inlawrev-27132	1232	3	at	at	ADP
inlawrev-27132	1232	4	1228	1228	NUM
inlawrev-27132	1232	5	.	.	PUNCT
inlawrev-27132	1233	1	445	445	NUM
inlawrev-27132	1233	2	.	.	PUNCT
inlawrev-27132	1234	1	i	i	PRON
inlawrev-27132	1234	2	d.	d.	PROPN
inlawrev-27132	1234	3	at	at	ADP
inlawrev-27132	1234	4	1229	1229	NUM
inlawrev-27132	1234	5	.	.	PUNCT
inlawrev-27132	1235	1	446	446	NUM
inlawrev-27132	1235	2	.	.	PUNCT
inlawrev-27132	1236	1	see	see	VERB
inlawrev-27132	1236	2	indiana	indiana	PROPN
inlawrev-27132	1236	3	appellate	appellate	PROPN
inlawrev-27132	1236	4	decisions	decision	NOUN
inlawrev-27132	1236	5	—	—	PUNCT
inlawrev-27132	1236	6	tax	tax	NOUN
inlawrev-27132	1236	7	court	court	NOUN
inlawrev-27132	1236	8	,	,	PUNCT
inlawrev-27132	1236	9	public.courts.in.gov	public.courts.in.gov	PROPN
inlawrev-27132	1236	10	,	,	PUNCT
inlawrev-27132	1236	11	convention	convention	NOUN
inlawrev-27132	1236	12	headquarters	headquarters	NOUN
inlawrev-27132	1236	13	hotels	hotel	VERB
inlawrev-27132	1236	14	llc	llc	PROPN
inlawrev-27132	1236	15	v.	v.	PROPN
inlawrev-27132	1236	16	marion	marion	PROPN
inlawrev-27132	1236	17	county	county	PROPN
inlawrev-27132	1236	18	assessor	assessor	NOUN
inlawrev-27132	1236	19	(	(	PUNCT
inlawrev-27132	1236	20	view	view	NOUN
inlawrev-27132	1236	21	details	detail	NOUN
inlawrev-27132	1236	22	)	)	PUNCT
inlawrev-27132	1236	23	https://public.courts.in	https://public.courts.in	X
inlawrev-27132	1236	24	.	.	PUNCT
inlawrev-27132	1237	1	gov	gov	PROPN
inlawrev-27132	1237	2	/	/	SYM
inlawrev-27132	1237	3	decisions?c=9550	decisions?c=9550	PROPN
inlawrev-27132	1237	4	(	(	PUNCT
inlawrev-27132	1237	5	last	last	ADV
inlawrev-27132	1237	6	visited	visit	VERB
inlawrev-27132	1237	7	nov	nov	PROPN
inlawrev-27132	1237	8	.	.	PROPN
inlawrev-27132	1237	9	9	9	NUM
inlawrev-27132	1237	10	,	,	PUNCT
inlawrev-27132	1237	11	2021	2021	NUM
inlawrev-27132	1237	12	)	)	PUNCT
inlawrev-27132	1237	13	.	.	PUNCT
inlawrev-27132	1238	1	447	447	NUM
inlawrev-27132	1238	2	.	.	PUNCT
inlawrev-27132	1239	1	176	176	NUM
inlawrev-27132	1239	2	n.e.3d	n.e.3d	NUM
inlawrev-27132	1239	3	267	267	NUM
inlawrev-27132	1239	4	(	(	PUNCT
inlawrev-27132	1239	5	ind	ind	NOUN
inlawrev-27132	1239	6	.	.	PUNCT
inlawrev-27132	1240	1	t.c	t.c	PROPN
inlawrev-27132	1240	2	.	.	PROPN
inlawrev-27132	1240	3	2021	2021	NUM
inlawrev-27132	1240	4	)	)	PUNCT
inlawrev-27132	1240	5	.	.	PUNCT
inlawrev-27132	1241	1	448	448	NUM
inlawrev-27132	1241	2	.	.	PUNCT
inlawrev-27132	1242	1	i	i	PRON
inlawrev-27132	1242	2	d.	d.	PROPN
inlawrev-27132	1242	3	at	at	ADP
inlawrev-27132	1242	4	268	268	NUM
inlawrev-27132	1242	5	-	-	SYM
inlawrev-27132	1242	6	69	69	NUM
inlawrev-27132	1242	7	.	.	PUNCT
inlawrev-27132	1243	1	449	449	NUM
inlawrev-27132	1243	2	.	.	PUNCT
inlawrev-27132	1244	1	i	i	PRON
inlawrev-27132	1244	2	d.	d.	PROPN
inlawrev-27132	1244	3	at	at	ADP
inlawrev-27132	1244	4	269	269	NUM
inlawrev-27132	1244	5	.	.	PUNCT
inlawrev-27132	1245	1	450	450	NUM
inlawrev-27132	1245	2	.	.	PUNCT
inlawrev-27132	1246	1	i	i	PRON
inlawrev-27132	1246	2	d.	d.	PROPN
inlawrev-27132	1246	3	451	451	NUM
inlawrev-27132	1246	4	.	.	PUNCT
inlawrev-27132	1247	1	i	i	PRON
inlawrev-27132	1247	2	d.	d.	PROPN
inlawrev-27132	1247	3	710	710	NUM
inlawrev-27132	1247	4	indiana	indiana	PROPN
inlawrev-27132	1247	5	law	law	PROPN
inlawrev-27132	1247	6	review	review	NOUN
inlawrev-27132	1248	1	[	[	X
inlawrev-27132	1248	2	vol	vol	NOUN
inlawrev-27132	1248	3	.	.	PUNCT
inlawrev-27132	1248	4	55:669	55:669	ADJ
inlawrev-27132	1248	5	auditor	auditor	NOUN
inlawrev-27132	1248	6	(	(	PUNCT
inlawrev-27132	1248	7	“	"	PUNCT
inlawrev-27132	1248	8	auditor	auditor	NOUN
inlawrev-27132	1248	9	”	"	PUNCT
inlawrev-27132	1248	10	)	)	PUNCT
inlawrev-27132	1248	11	initiated	initiate	VERB
inlawrev-27132	1248	12	a	a	DET
inlawrev-27132	1248	13	homestead	homestead	ADJ
inlawrev-27132	1248	14	audit	audit	NOUN
inlawrev-27132	1248	15	and	and	CCONJ
inlawrev-27132	1248	16	found	find	VERB
inlawrev-27132	1248	17	the	the	DET
inlawrev-27132	1248	18	strychalskis	strychalski	NOUN
inlawrev-27132	1248	19	had	have	AUX
inlawrev-27132	1248	20	claimed	claim	VERB
inlawrev-27132	1248	21	two	two	NUM
inlawrev-27132	1248	22	homestead	homestead	NOUN
inlawrev-27132	1248	23	deductions	deduction	NOUN
inlawrev-27132	1248	24	for	for	ADP
inlawrev-27132	1248	25	multiple	multiple	ADJ
inlawrev-27132	1248	26	years	year	NOUN
inlawrev-27132	1248	27	,	,	PUNCT
inlawrev-27132	1248	28	one	one	NUM
inlawrev-27132	1248	29	in	in	ADP
inlawrev-27132	1248	30	illinois	illinois	PROPN
inlawrev-27132	1248	31	and	and	CCONJ
inlawrev-27132	1248	32	one	one	NUM
inlawrev-27132	1248	33	in	in	ADP
inlawrev-27132	1248	34	indiana.452	indiana.452	NOUN
inlawrev-27132	1248	35	“	"	PUNCT
inlawrev-27132	1248	36	the	the	DET
inlawrev-27132	1248	37	auditor	auditor	NOUN
inlawrev-27132	1248	38	then	then	ADV
inlawrev-27132	1248	39	issued	issue	VERB
inlawrev-27132	1248	40	a	a	DET
inlawrev-27132	1248	41	‘	'	PUNCT
inlawrev-27132	1248	42	homestead	homestead	ADJ
inlawrev-27132	1248	43	standard	standard	ADJ
inlawrev-27132	1248	44	deduction	deduction	NOUN
inlawrev-27132	1248	45	audit	audit	NOUN
inlawrev-27132	1248	46	questionnaire	questionnaire	NOUN
inlawrev-27132	1248	47	’	'	PUNCT
inlawrev-27132	1248	48	seeking	seek	VERB
inlawrev-27132	1248	49	information	information	NOUN
inlawrev-27132	1248	50	from	from	ADP
inlawrev-27132	1248	51	the	the	DET
inlawrev-27132	1248	52	strychalskis	strychalski	NOUN
inlawrev-27132	1248	53	for	for	ADP
inlawrev-27132	1248	54	the	the	DET
inlawrev-27132	1248	55	2015	2015	NUM
inlawrev-27132	1248	56	,	,	PUNCT
inlawrev-27132	1248	57	2016	2016	NUM
inlawrev-27132	1248	58	,	,	PUNCT
inlawrev-27132	1248	59	and	and	CCONJ
inlawrev-27132	1248	60	2017	2017	NUM
inlawrev-27132	1248	61	tax	tax	NOUN
inlawrev-27132	1248	62	years	year	NOUN
inlawrev-27132	1248	63	.	.	PUNCT
inlawrev-27132	1248	64	”453	”453	PUNCT
inlawrev-27132	1249	1	“	"	PUNCT
inlawrev-27132	1249	2	kim	kim	PROPN
inlawrev-27132	1249	3	strychalski	strychalski	PROPN
inlawrev-27132	1249	4	completed	complete	VERB
inlawrev-27132	1249	5	the	the	DET
inlawrev-27132	1249	6	questionnaire	questionnaire	NOUN
inlawrev-27132	1249	7	stating	state	VERB
inlawrev-27132	1249	8	that	that	SCONJ
inlawrev-27132	1249	9	:	:	PUNCT
inlawrev-27132	1249	10	(	(	PUNCT
inlawrev-27132	1249	11	i	i	NOUN
inlawrev-27132	1249	12	)	)	PUNCT
inlawrev-27132	1249	13	they	they	PRON
inlawrev-27132	1249	14	owned	own	VERB
inlawrev-27132	1249	15	both	both	PRON
inlawrev-27132	1250	1	[	[	X
inlawrev-27132	1250	2	the	the	DET
inlawrev-27132	1250	3	indiana	indiana	PROPN
inlawrev-27132	1250	4	and	and	CCONJ
inlawrev-27132	1250	5	illinois	illinois	PROPN
inlawrev-27132	1250	6	]	]	PUNCT
inlawrev-27132	1250	7	properties	property	NOUN
inlawrev-27132	1250	8	,	,	PUNCT
inlawrev-27132	1250	9	(	(	PUNCT
inlawrev-27132	1250	10	ii	ii	NOUN
inlawrev-27132	1250	11	)	)	PUNCT
inlawrev-27132	1250	12	the	the	DET
inlawrev-27132	1250	13	illinois	illinois	PROPN
inlawrev-27132	1250	14	property	property	NOUN
inlawrev-27132	1250	15	receives	receive	VERB
inlawrev-27132	1250	16	a	a	DET
inlawrev-27132	1250	17	deduction	deduction	NOUN
inlawrev-27132	1250	18	,	,	PUNCT
inlawrev-27132	1250	19	(	(	PUNCT
inlawrev-27132	1250	20	iii	iii	X
inlawrev-27132	1250	21	)	)	PUNCT
inlawrev-27132	1250	22	they	they	PRON
inlawrev-27132	1250	23	“	"	PUNCT
inlawrev-27132	1250	24	lived	live	VERB
inlawrev-27132	1250	25	at	at	ADP
inlawrev-27132	1250	26	both	both	CCONJ
inlawrev-27132	1250	27	the	the	DET
inlawrev-27132	1250	28	indiana	indiana	PROPN
inlawrev-27132	1250	29	and	and	CCONJ
inlawrev-27132	1250	30	illinois	illinois	PROPN
inlawrev-27132	1250	31	sites	site	NOUN
inlawrev-27132	1250	32	,	,	PUNCT
inlawrev-27132	1250	33	(	(	PUNCT
inlawrev-27132	1250	34	iv	iv	X
inlawrev-27132	1250	35	)	)	PUNCT
inlawrev-27132	1250	36	they	they	PRON
inlawrev-27132	1250	37	filed	file	VERB
inlawrev-27132	1250	38	illinois	illinois	PROPN
inlawrev-27132	1250	39	,	,	PUNCT
inlawrev-27132	1250	40	not	not	PART
inlawrev-27132	1250	41	indiana	indiana	PROPN
inlawrev-27132	1250	42	tax	tax	NOUN
inlawrev-27132	1250	43	returns	return	NOUN
inlawrev-27132	1250	44	,	,	PUNCT
inlawrev-27132	1250	45	(	(	PUNCT
inlawrev-27132	1250	46	v	v	NOUN
inlawrev-27132	1250	47	)	)	PUNCT
inlawrev-27132	1250	48	they	they	PRON
inlawrev-27132	1250	49	had	have	VERB
inlawrev-27132	1250	50	illinois	illinois	PROPN
inlawrev-27132	1250	51	driver	driver	NOUN
inlawrev-27132	1250	52	’s	’s	PART
inlawrev-27132	1250	53	licenses	license	NOUN
inlawrev-27132	1250	54	,	,	PUNCT
inlawrev-27132	1250	55	and	and	CCONJ
inlawrev-27132	1250	56	(	(	PUNCT
inlawrev-27132	1250	57	vi	vi	X
inlawrev-27132	1250	58	)	)	PUNCT
inlawrev-27132	1250	59	they	they	PRON
inlawrev-27132	1250	60	were	be	AUX
inlawrev-27132	1250	61	registered	register	VERB
inlawrev-27132	1250	62	to	to	PART
inlawrev-27132	1250	63	vote	vote	VERB
inlawrev-27132	1250	64	in	in	ADP
inlawrev-27132	1250	65	illinois	illinois	PROPN
inlawrev-27132	1250	66	.	.	PUNCT
inlawrev-27132	1250	67	”454	”454	PUNCT
inlawrev-27132	1251	1	“	"	PUNCT
inlawrev-27132	1251	2	based	base	VERB
inlawrev-27132	1251	3	on	on	ADP
inlawrev-27132	1251	4	those	those	DET
inlawrev-27132	1251	5	responses	response	NOUN
inlawrev-27132	1251	6	,	,	PUNCT
inlawrev-27132	1251	7	the	the	DET
inlawrev-27132	1251	8	auditor	auditor	NOUN
inlawrev-27132	1251	9	denied	deny	VERB
inlawrev-27132	1251	10	the	the	DET
inlawrev-27132	1251	11	strychalskis	strychalski	NOUN
inlawrev-27132	1251	12	’	'	PUNCT
inlawrev-27132	1251	13	indiana	indiana	PROPN
inlawrev-27132	1251	14	homestead	homestead	PROPN
inlawrev-27132	1251	15	deduction	deduction	NOUN
inlawrev-27132	1251	16	for	for	ADP
inlawrev-27132	1251	17	each	each	PRON
inlawrev-27132	1251	18	of	of	ADP
inlawrev-27132	1251	19	the	the	DET
inlawrev-27132	1251	20	four	four	NUM
inlawrev-27132	1251	21	years	year	NOUN
inlawrev-27132	1251	22	at	at	ADP
inlawrev-27132	1251	23	issue	issue	NOUN
inlawrev-27132	1251	24	.	.	PUNCT
inlawrev-27132	1252	1	”455	”455	PROPN
inlawrev-27132	1253	1	pursuant	pursuant	ADJ
inlawrev-27132	1253	2	to	to	ADP
inlawrev-27132	1253	3	ind	ind	PROPN
inlawrev-27132	1253	4	.	.	PUNCT
inlawrev-27132	1254	1	code	code	PROPN
inlawrev-27132	1254	2	§	§	PROPN
inlawrev-27132	1254	3	6	6	NUM
inlawrev-27132	1254	4	-	-	SYM
inlawrev-27132	1254	5	1.1	1.1	NUM
inlawrev-27132	1254	6	-	-	PUNCT
inlawrev-27132	1254	7	12	12	NUM
inlawrev-27132	1254	8	-	-	PUNCT
inlawrev-27132	1254	9	37(h	37(h	NUM
inlawrev-27132	1254	10	)	)	PUNCT
inlawrev-27132	1254	11	,	,	PUNCT
inlawrev-27132	1254	12	an	an	DET
inlawrev-27132	1254	13	individual	individual	ADJ
inlawrev-27132	1254	14	or	or	CCONJ
inlawrev-27132	1254	15	married	married	ADJ
inlawrev-27132	1254	16	couple	couple	NOUN
inlawrev-27132	1254	17	may	may	AUX
inlawrev-27132	1254	18	not	not	PART
inlawrev-27132	1254	19	have	have	VERB
inlawrev-27132	1254	20	more	more	ADJ
inlawrev-27132	1254	21	than	than	ADP
inlawrev-27132	1254	22	one	one	NUM
inlawrev-27132	1254	23	homestead	homestead	NOUN
inlawrev-27132	1254	24	deduction	deduction	NOUN
inlawrev-27132	1254	25	in	in	ADP
inlawrev-27132	1254	26	the	the	DET
inlawrev-27132	1254	27	same	same	ADJ
inlawrev-27132	1254	28	year.456	year.456	NOUN
inlawrev-27132	1254	29	also	also	ADV
inlawrev-27132	1254	30	,	,	PUNCT
inlawrev-27132	1254	31	pursuant	pursuant	ADJ
inlawrev-27132	1254	32	to	to	ADP
inlawrev-27132	1254	33	ind	ind	PROPN
inlawrev-27132	1254	34	.	.	PUNCT
inlawrev-27132	1255	1	code	code	PROPN
inlawrev-27132	1255	2	§	§	PROPN
inlawrev-27132	1255	3	6	6	NUM
inlawrev-27132	1255	4	-	-	SYM
inlawrev-27132	1255	5	1.1	1.1	NUM
inlawrev-27132	1255	6	-	-	PUNCT
inlawrev-27132	1255	7	12	12	NUM
inlawrev-27132	1255	8	-	-	PUNCT
inlawrev-27132	1255	9	37(a)(2)(a	37(a)(2)(a	NUM
inlawrev-27132	1255	10	)	)	PUNCT
inlawrev-27132	1255	11	,	,	PUNCT
inlawrev-27132	1255	12	(	(	PUNCT
inlawrev-27132	1255	13	b)(i	b)(i	NUM
inlawrev-27132	1255	14	)	)	PUNCT
inlawrev-27132	1255	15	,	,	PUNCT
inlawrev-27132	1255	16	and	and	CCONJ
inlawrev-27132	1255	17	50	50	NUM
inlawrev-27132	1255	18	ind	ind	NOUN
inlawrev-27132	1255	19	.	.	PUNCT
inlawrev-27132	1256	1	admin	admin	PROPN
inlawrev-27132	1256	2	.	.	PUNCT
inlawrev-27132	1257	1	code	code	PROPN
inlawrev-27132	1257	2	24	24	NUM
inlawrev-27132	1257	3	-	-	PUNCT
inlawrev-27132	1257	4	2	2	NUM
inlawrev-27132	1257	5	-	-	SYM
inlawrev-27132	1257	6	5	5	NUM
inlawrev-27132	1257	7	(	(	PUNCT
inlawrev-27132	1257	8	2015	2015	NUM
inlawrev-27132	1257	9	)	)	PUNCT
inlawrev-27132	1257	10	,	,	PUNCT
inlawrev-27132	1257	11	this	this	DET
inlawrev-27132	1257	12	single	single	ADJ
inlawrev-27132	1257	13	deduction	deduction	NOUN
inlawrev-27132	1257	14	pertains	pertain	VERB
inlawrev-27132	1257	15	to	to	ADP
inlawrev-27132	1257	16	“	"	PUNCT
inlawrev-27132	1257	17	an	an	DET
inlawrev-27132	1257	18	individual	individual	NOUN
inlawrev-27132	1257	19	’s	’s	NOUN
inlawrev-27132	1257	20	true	true	ADJ
inlawrev-27132	1257	21	,	,	PUNCT
inlawrev-27132	1257	22	fixed	fix	VERB
inlawrev-27132	1257	23	,	,	PUNCT
inlawrev-27132	1257	24	permanent	permanent	ADJ
inlawrev-27132	1257	25	home	home	NOUN
inlawrev-27132	1257	26	to	to	PART
inlawrev-27132	1257	27	which	which	PRON
inlawrev-27132	1257	28	the	the	DET
inlawrev-27132	1257	29	individual	individual	NOUN
inlawrev-27132	1257	30	has	have	VERB
inlawrev-27132	1257	31	the	the	DET
inlawrev-27132	1257	32	intention	intention	NOUN
inlawrev-27132	1257	33	of	of	ADP
inlawrev-27132	1257	34	returning	return	VERB
inlawrev-27132	1257	35	after	after	ADP
inlawrev-27132	1257	36	an	an	PRON
inlawrev-27132	1257	37	absence”—that	absence”—that	PRON
inlawrev-27132	1257	38	is	be	AUX
inlawrev-27132	1257	39	,	,	PUNCT
inlawrev-27132	1257	40	the	the	DET
inlawrev-27132	1257	41	person	person	NOUN
inlawrev-27132	1257	42	’s	’s	PART
inlawrev-27132	1257	43	principal	principal	ADJ
inlawrev-27132	1257	44	place	place	NOUN
inlawrev-27132	1257	45	of	of	ADP
inlawrev-27132	1257	46	residence.457	residence.457	NOUN
inlawrev-27132	1257	47	accordingly	accordingly	ADV
inlawrev-27132	1257	48	,	,	PUNCT
inlawrev-27132	1257	49	since	since	SCONJ
inlawrev-27132	1257	50	the	the	DET
inlawrev-27132	1257	51	strychalskis	strychalski	NOUN
inlawrev-27132	1257	52	’	'	PUNCT
inlawrev-27132	1257	53	principal	principal	ADJ
inlawrev-27132	1257	54	place	place	NOUN
inlawrev-27132	1257	55	of	of	ADP
inlawrev-27132	1257	56	residence	residence	NOUN
inlawrev-27132	1257	57	was	be	AUX
inlawrev-27132	1257	58	in	in	ADP
inlawrev-27132	1257	59	illinois	illinois	PROPN
inlawrev-27132	1257	60	,	,	PUNCT
inlawrev-27132	1257	61	they	they	PRON
inlawrev-27132	1257	62	could	could	AUX
inlawrev-27132	1257	63	not	not	PART
inlawrev-27132	1257	64	claim	claim	VERB
inlawrev-27132	1257	65	an	an	DET
inlawrev-27132	1257	66	indiana	indiana	PROPN
inlawrev-27132	1257	67	homestead	homestead	NOUN
inlawrev-27132	1257	68	deduction.458	deduction.458	ADV
inlawrev-27132	1257	69	the	the	DET
inlawrev-27132	1257	70	strychalskis	strychalski	NOUN
inlawrev-27132	1257	71	appealed	appeal	VERB
inlawrev-27132	1257	72	the	the	DET
inlawrev-27132	1257	73	revocation	revocation	NOUN
inlawrev-27132	1257	74	to	to	ADP
inlawrev-27132	1257	75	the	the	DET
inlawrev-27132	1257	76	monroe	monroe	PROPN
inlawrev-27132	1257	77	county	county	PROPN
inlawrev-27132	1257	78	ptaboa	ptaboa	NOUN
inlawrev-27132	1257	79	,	,	PUNCT
inlawrev-27132	1257	80	which	which	PRON
inlawrev-27132	1257	81	denied	deny	VERB
inlawrev-27132	1257	82	their	their	PRON
inlawrev-27132	1257	83	claim.459	claim.459	NOUN
inlawrev-27132	1257	84	they	they	PRON
inlawrev-27132	1257	85	then	then	ADV
inlawrev-27132	1257	86	appealed	appeal	VERB
inlawrev-27132	1257	87	to	to	ADP
inlawrev-27132	1257	88	the	the	DET
inlawrev-27132	1257	89	ibtr	ibtr	NOUN
inlawrev-27132	1257	90	.	.	PUNCT
inlawrev-27132	1258	1	in	in	ADP
inlawrev-27132	1258	2	their	their	PRON
inlawrev-27132	1258	3	petition	petition	NOUN
inlawrev-27132	1258	4	,	,	PUNCT
inlawrev-27132	1258	5	they	they	PRON
inlawrev-27132	1258	6	stated	state	VERB
inlawrev-27132	1258	7	that	that	SCONJ
inlawrev-27132	1258	8	their	their	PRON
inlawrev-27132	1258	9	son	son	NOUN
inlawrev-27132	1258	10	owned	own	VERB
inlawrev-27132	1258	11	the	the	DET
inlawrev-27132	1258	12	illinois	illinois	PROPN
inlawrev-27132	1258	13	home	home	NOUN
inlawrev-27132	1258	14	,	,	PUNCT
inlawrev-27132	1258	15	paid	pay	VERB
inlawrev-27132	1258	16	the	the	DET
inlawrev-27132	1258	17	property	property	NOUN
inlawrev-27132	1258	18	taxes	taxis	NOUN
inlawrev-27132	1258	19	,	,	PUNCT
inlawrev-27132	1258	20	and	and	CCONJ
inlawrev-27132	1258	21	got	get	VERB
inlawrev-27132	1258	22	the	the	DET
inlawrev-27132	1258	23	homestead	homestead	NOUN
inlawrev-27132	1258	24	deduction.460	deduction.460	VERB
inlawrev-27132	1258	25	at	at	ADP
inlawrev-27132	1258	26	the	the	DET
inlawrev-27132	1258	27	hearing	hearing	NOUN
inlawrev-27132	1258	28	before	before	ADP
inlawrev-27132	1258	29	the	the	DET
inlawrev-27132	1258	30	ibtr	ibtr	NOUN
inlawrev-27132	1258	31	,	,	PUNCT
inlawrev-27132	1258	32	the	the	DET
inlawrev-27132	1258	33	strychalskis	strychalski	NOUN
inlawrev-27132	1258	34	testified	testify	VERB
inlawrev-27132	1258	35	that	that	SCONJ
inlawrev-27132	1258	36	the	the	DET
inlawrev-27132	1258	37	auditor	auditor	NOUN
inlawrev-27132	1258	38	revoked	revoke	VERB
inlawrev-27132	1258	39	their	their	PRON
inlawrev-27132	1258	40	indiana	indiana	NOUN
inlawrev-27132	1258	41	homestead	homestead	NOUN
inlawrev-27132	1258	42	deduction	deduction	NOUN
inlawrev-27132	1258	43	merely	merely	ADV
inlawrev-27132	1258	44	because	because	SCONJ
inlawrev-27132	1258	45	of	of	ADP
inlawrev-27132	1258	46	outdated	outdated	ADJ
inlawrev-27132	1258	47	illinois	illinois	PROPN
inlawrev-27132	1258	48	documents	document	NOUN
inlawrev-27132	1258	49	indicating	indicate	VERB
inlawrev-27132	1258	50	they	they	PRON
inlawrev-27132	1258	51	had	have	VERB
inlawrev-27132	1258	52	a	a	DET
inlawrev-27132	1258	53	second	second	ADJ
inlawrev-27132	1258	54	homestead	homestead	NOUN
inlawrev-27132	1258	55	deduction	deduction	NOUN
inlawrev-27132	1258	56	in	in	ADP
inlawrev-27132	1258	57	illinois.461	illinois.461	PROPN
inlawrev-27132	1258	58	the	the	DET
inlawrev-27132	1258	59	strychalskis	strychalski	NOUN
inlawrev-27132	1258	60	said	say	VERB
inlawrev-27132	1258	61	the	the	DET
inlawrev-27132	1258	62	illinois	illinois	PROPN
inlawrev-27132	1258	63	documents	document	NOUN
inlawrev-27132	1258	64	needed	need	VERB
inlawrev-27132	1258	65	updating	updating	NOUN
inlawrev-27132	1258	66	because	because	SCONJ
inlawrev-27132	1258	67	they	they	PRON
inlawrev-27132	1258	68	lived	live	VERB
inlawrev-27132	1258	69	the	the	DET
inlawrev-27132	1258	70	majority	majority	NOUN
inlawrev-27132	1258	71	of	of	ADP
inlawrev-27132	1258	72	the	the	DET
inlawrev-27132	1258	73	year	year	NOUN
inlawrev-27132	1258	74	at	at	ADP
inlawrev-27132	1258	75	their	their	PRON
inlawrev-27132	1258	76	indiana	indiana	NOUN
inlawrev-27132	1258	77	address.462	address.462	PROPN
inlawrev-27132	1258	78	the	the	DET
inlawrev-27132	1258	79	monroe	monroe	PROPN
inlawrev-27132	1258	80	county	county	PROPN
inlawrev-27132	1258	81	assessor	assessor	NOUN
inlawrev-27132	1258	82	(	(	PUNCT
inlawrev-27132	1258	83	“	"	PUNCT
inlawrev-27132	1258	84	assessor	assessor	NOUN
inlawrev-27132	1258	85	”	"	PUNCT
inlawrev-27132	1258	86	)	)	PUNCT
inlawrev-27132	1258	87	refuted	refute	VERB
inlawrev-27132	1258	88	this	this	DET
inlawrev-27132	1258	89	testimony	testimony	NOUN
inlawrev-27132	1258	90	,	,	PUNCT
inlawrev-27132	1258	91	saying	say	VERB
inlawrev-27132	1258	92	that	that	SCONJ
inlawrev-27132	1258	93	the	the	DET
inlawrev-27132	1258	94	auditor	auditor	NOUN
inlawrev-27132	1258	95	properly	properly	ADV
inlawrev-27132	1258	96	revoked	revoke	VERB
inlawrev-27132	1258	97	the	the	DET
inlawrev-27132	1258	98	strychalskis	strychalski	NOUN
inlawrev-27132	1258	99	’	'	PUNCT
inlawrev-27132	1258	100	indiana	indiana	PROPN
inlawrev-27132	1258	101	homestead	homestead	PROPN
inlawrev-27132	1258	102	deduction	deduction	NOUN
inlawrev-27132	1258	103	because	because	SCONJ
inlawrev-27132	1258	104	they	they	PRON
inlawrev-27132	1258	105	had	have	AUX
inlawrev-27132	1258	106	indicated	indicate	VERB
inlawrev-27132	1258	107	on	on	ADP
inlawrev-27132	1258	108	the	the	DET
inlawrev-27132	1258	109	questionnaire	questionnaire	NOUN
inlawrev-27132	1258	110	that	that	PRON
inlawrev-27132	1258	111	their	their	PRON
inlawrev-27132	1258	112	principal	principal	ADJ
inlawrev-27132	1258	113	place	place	NOUN
inlawrev-27132	1258	114	of	of	ADP
inlawrev-27132	1258	115	residence	residence	NOUN
inlawrev-27132	1258	116	was	be	AUX
inlawrev-27132	1258	117	illinois	illinois	PROPN
inlawrev-27132	1258	118	and	and	CCONJ
inlawrev-27132	1258	119	that	that	SCONJ
inlawrev-27132	1258	120	they	they	PRON
inlawrev-27132	1258	121	had	have	VERB
inlawrev-27132	1258	122	two	two	NUM
inlawrev-27132	1258	123	homestead	homestead	NOUN
inlawrev-27132	1258	124	deductions	deduction	NOUN
inlawrev-27132	1258	125	,	,	PUNCT
inlawrev-27132	1258	126	one	one	NUM
inlawrev-27132	1258	127	in	in	ADP
inlawrev-27132	1258	128	illinois	illinois	PROPN
inlawrev-27132	1258	129	and	and	CCONJ
inlawrev-27132	1258	130	one	one	NUM
inlawrev-27132	1258	131	in	in	ADP
inlawrev-27132	1258	132	indiana	indiana	PROPN
inlawrev-27132	1258	133	,	,	PUNCT
inlawrev-27132	1258	134	during	during	ADP
inlawrev-27132	1258	135	the	the	DET
inlawrev-27132	1258	136	years	year	NOUN
inlawrev-27132	1258	137	at	at	ADP
inlawrev-27132	1258	138	issue.463	issue.463	ADJ
inlawrev-27132	1258	139	the	the	DET
inlawrev-27132	1258	140	ibtr	ibtr	NOUN
inlawrev-27132	1258	141	reversed	reverse	VERB
inlawrev-27132	1258	142	the	the	DET
inlawrev-27132	1258	143	ptaboa	ptaboa	NOUN
inlawrev-27132	1258	144	’s	’s	PART
inlawrev-27132	1258	145	decision	decision	NOUN
inlawrev-27132	1258	146	and	and	CCONJ
inlawrev-27132	1258	147	granted	grant	VERB
inlawrev-27132	1258	148	the	the	DET
inlawrev-27132	1258	149	strychalskis	strychalski	NOUN
inlawrev-27132	1258	150	the	the	DET
inlawrev-27132	1258	151	452	452	NUM
inlawrev-27132	1258	152	.	.	PUNCT
inlawrev-27132	1259	1	i	i	PRON
inlawrev-27132	1259	2	d.	d.	PROPN
inlawrev-27132	1259	3	453	453	NUM
inlawrev-27132	1259	4	.	.	PUNCT
inlawrev-27132	1260	1	i	i	PRON
inlawrev-27132	1260	2	d.	d.	PROPN
inlawrev-27132	1260	3	454	454	NUM
inlawrev-27132	1260	4	.	.	PUNCT
inlawrev-27132	1261	1	i	i	PRON
inlawrev-27132	1261	2	d.	d.	PROPN
inlawrev-27132	1261	3	455	455	NUM
inlawrev-27132	1261	4	.	.	PUNCT
inlawrev-27132	1262	1	i	i	PRON
inlawrev-27132	1262	2	d.	d.	PROPN
inlawrev-27132	1262	3	456	456	NUM
inlawrev-27132	1262	4	.	.	PUNCT
inlawrev-27132	1263	1	ind	ind	PROPN
inlawrev-27132	1263	2	.	.	PUNCT
inlawrev-27132	1263	3	code	code	PROPN
inlawrev-27132	1263	4	.	.	PUNCT
inlawrev-27132	1264	1	§	§	PROPN
inlawrev-27132	1264	2	6	6	NUM
inlawrev-27132	1264	3	-	-	SYM
inlawrev-27132	1264	4	1.1	1.1	NUM
inlawrev-27132	1264	5	-	-	PUNCT
inlawrev-27132	1264	6	12	12	NUM
inlawrev-27132	1264	7	-	-	PUNCT
inlawrev-27132	1264	8	37(h	37(h	NUM
inlawrev-27132	1264	9	)	)	PUNCT
inlawrev-27132	1264	10	,	,	PUNCT
inlawrev-27132	1264	11	effective	effective	ADJ
inlawrev-27132	1264	12	july	july	PROPN
inlawrev-27132	1264	13	1	1	NUM
inlawrev-27132	1264	14	,	,	PUNCT
inlawrev-27132	1264	15	2020	2020	NUM
inlawrev-27132	1264	16	)	)	PUNCT
inlawrev-27132	1264	17	.	.	PUNCT
inlawrev-27132	1265	1	457	457	NUM
inlawrev-27132	1265	2	.	.	PUNCT
inlawrev-27132	1266	1	monroe	monroe	PROPN
inlawrev-27132	1266	2	cty	cty	PROPN
inlawrev-27132	1266	3	.	.	PROPN
inlawrev-27132	1266	4	assessor	assessor	PROPN
inlawrev-27132	1266	5	,	,	PUNCT
inlawrev-27132	1266	6	176	176	NUM
inlawrev-27132	1266	7	n.e.3d	n.e.3d	NUM
inlawrev-27132	1266	8	at	at	ADP
inlawrev-27132	1266	9	271	271	NUM
inlawrev-27132	1266	10	-	-	SYM
inlawrev-27132	1266	11	72	72	NUM
inlawrev-27132	1266	12	.	.	PUNCT
inlawrev-27132	1267	1	458	458	NUM
inlawrev-27132	1267	2	.	.	PUNCT
inlawrev-27132	1268	1	i	i	PRON
inlawrev-27132	1268	2	d.	d.	PROPN
inlawrev-27132	1268	3	at	at	ADP
inlawrev-27132	1268	4	271	271	NUM
inlawrev-27132	1268	5	(	(	PUNCT
inlawrev-27132	1268	6	quoting	quote	VERB
inlawrev-27132	1268	7	50	50	NUM
inlawrev-27132	1268	8	ind	ind	NOUN
inlawrev-27132	1268	9	.	.	PUNCT
inlawrev-27132	1269	1	admin	admin	PROPN
inlawrev-27132	1269	2	.	.	PUNCT
inlawrev-27132	1270	1	code	code	PROPN
inlawrev-27132	1270	2	24	24	NUM
inlawrev-27132	1270	3	-	-	PUNCT
inlawrev-27132	1270	4	2	2	NUM
inlawrev-27132	1270	5	-	-	SYM
inlawrev-27132	1270	6	5	5	NUM
inlawrev-27132	1270	7	(	(	PUNCT
inlawrev-27132	1270	8	2015	2015	NUM
inlawrev-27132	1270	9	)	)	PUNCT
inlawrev-27132	1270	10	)	)	PUNCT
inlawrev-27132	1270	11	.	.	PUNCT
inlawrev-27132	1271	1	459	459	NUM
inlawrev-27132	1271	2	.	.	PUNCT
inlawrev-27132	1272	1	i	i	PRON
inlawrev-27132	1272	2	d.	d.	PROPN
inlawrev-27132	1272	3	460	460	NUM
inlawrev-27132	1272	4	.	.	PUNCT
inlawrev-27132	1273	1	i	i	PRON
inlawrev-27132	1273	2	d.	d.	PROPN
inlawrev-27132	1273	3	461	461	NUM
inlawrev-27132	1273	4	.	.	PUNCT
inlawrev-27132	1274	1	i	i	PRON
inlawrev-27132	1274	2	d.	d.	PROPN
inlawrev-27132	1274	3	462	462	NUM
inlawrev-27132	1274	4	.	.	PUNCT
inlawrev-27132	1275	1	i	i	PRON
inlawrev-27132	1275	2	d.	d.	PROPN
inlawrev-27132	1275	3	463	463	NUM
inlawrev-27132	1275	4	.	.	PUNCT
inlawrev-27132	1276	1	i	i	PRON
inlawrev-27132	1276	2	d.	d.	PROPN
inlawrev-27132	1276	3	2022	2022	NUM
inlawrev-27132	1276	4	]	]	PUNCT
inlawrev-27132	1276	5	tax	tax	NOUN
inlawrev-27132	1276	6	law	law	NOUN
inlawrev-27132	1276	7	–	–	PUNCT
inlawrev-27132	1276	8	state	state	NOUN
inlawrev-27132	1276	9	711	711	NUM
inlawrev-27132	1276	10	homestead	homestead	NOUN
inlawrev-27132	1276	11	deductions	deduction	NOUN
inlawrev-27132	1276	12	for	for	ADP
inlawrev-27132	1276	13	each	each	PRON
inlawrev-27132	1276	14	of	of	ADP
inlawrev-27132	1276	15	the	the	DET
inlawrev-27132	1276	16	four	four	NUM
inlawrev-27132	1276	17	years	year	NOUN
inlawrev-27132	1276	18	at	at	ADP
inlawrev-27132	1276	19	issue.464	issue.464	ADP
inlawrev-27132	1276	20	the	the	DET
inlawrev-27132	1276	21	ibtr	ibtr	VERB
inlawrev-27132	1276	22	held	hold	VERB
inlawrev-27132	1276	23	that	that	SCONJ
inlawrev-27132	1276	24	the	the	DET
inlawrev-27132	1276	25	strychalskis	strychalski	NOUN
inlawrev-27132	1276	26	used	use	VERB
inlawrev-27132	1276	27	the	the	DET
inlawrev-27132	1276	28	indiana	indiana	PROPN
inlawrev-27132	1276	29	property	property	NOUN
inlawrev-27132	1276	30	as	as	ADP
inlawrev-27132	1276	31	their	their	PRON
inlawrev-27132	1276	32	principal	principal	ADJ
inlawrev-27132	1276	33	place	place	NOUN
inlawrev-27132	1276	34	of	of	ADP
inlawrev-27132	1276	35	residence	residence	NOUN
inlawrev-27132	1276	36	for	for	ADP
inlawrev-27132	1276	37	the	the	DET
inlawrev-27132	1276	38	four	four	NUM
inlawrev-27132	1276	39	years	year	NOUN
inlawrev-27132	1276	40	at	at	ADP
inlawrev-27132	1276	41	issue	issue	NOUN
inlawrev-27132	1276	42	,	,	PUNCT
inlawrev-27132	1276	43	thereby	thereby	ADV
inlawrev-27132	1276	44	qualifying	qualify	VERB
inlawrev-27132	1276	45	it	it	PRON
inlawrev-27132	1276	46	for	for	ADP
inlawrev-27132	1276	47	the	the	DET
inlawrev-27132	1276	48	homestead	homestead	NOUN
inlawrev-27132	1276	49	deduction.465	deduction.465	PROPN
inlawrev-27132	1276	50	although	although	SCONJ
inlawrev-27132	1276	51	they	they	PRON
inlawrev-27132	1276	52	were	be	AUX
inlawrev-27132	1276	53	originally	originally	ADV
inlawrev-27132	1276	54	receiving	receive	VERB
inlawrev-27132	1276	55	an	an	DET
inlawrev-27132	1276	56	additional	additional	ADJ
inlawrev-27132	1276	57	homestead	homestead	NOUN
inlawrev-27132	1276	58	deduction	deduction	NOUN
inlawrev-27132	1276	59	in	in	ADP
inlawrev-27132	1276	60	illinois	illinois	PROPN
inlawrev-27132	1276	61	,	,	PUNCT
inlawrev-27132	1276	62	they	they	PRON
inlawrev-27132	1276	63	had	have	AUX
inlawrev-27132	1276	64	corrected	correct	VERB
inlawrev-27132	1276	65	this	this	DET
inlawrev-27132	1276	66	error.466	error.466	PROPN
inlawrev-27132	1276	67	the	the	DET
inlawrev-27132	1276	68	assessor	assessor	NOUN
inlawrev-27132	1276	69	appealed	appeal	VERB
inlawrev-27132	1276	70	the	the	DET
inlawrev-27132	1276	71	ibtr	ibtr	NOUN
inlawrev-27132	1276	72	’s	’s	PART
inlawrev-27132	1276	73	decision	decision	NOUN
inlawrev-27132	1276	74	to	to	ADP
inlawrev-27132	1276	75	the	the	DET
inlawrev-27132	1276	76	tax	tax	NOUN
inlawrev-27132	1276	77	court.467	court.467	NOUN
inlawrev-27132	1276	78	the	the	DET
inlawrev-27132	1276	79	tax	tax	NOUN
inlawrev-27132	1276	80	court	court	NOUN
inlawrev-27132	1276	81	agreed	agree	VERB
inlawrev-27132	1276	82	with	with	ADP
inlawrev-27132	1276	83	the	the	DET
inlawrev-27132	1276	84	ibtr	ibtr	PROPN
inlawrev-27132	1276	85	’s	’s	PART
inlawrev-27132	1276	86	finding	find	VERB
inlawrev-27132	1276	87	that	that	SCONJ
inlawrev-27132	1276	88	the	the	DET
inlawrev-27132	1276	89	indiana	indiana	PROPN
inlawrev-27132	1276	90	property	property	NOUN
inlawrev-27132	1276	91	was	be	AUX
inlawrev-27132	1276	92	the	the	DET
inlawrev-27132	1276	93	strychalskis	strychalskis	NOUN
inlawrev-27132	1276	94	’	'	PUNCT
inlawrev-27132	1276	95	principal	principal	ADJ
inlawrev-27132	1276	96	place	place	NOUN
inlawrev-27132	1276	97	of	of	ADP
inlawrev-27132	1276	98	residence.468	residence.468	NOUN
inlawrev-27132	1276	99	it	it	PRON
inlawrev-27132	1276	100	held	hold	VERB
inlawrev-27132	1276	101	that	that	SCONJ
inlawrev-27132	1276	102	,	,	PUNCT
inlawrev-27132	1276	103	though	though	SCONJ
inlawrev-27132	1276	104	it	it	PRON
inlawrev-27132	1276	105	would	would	AUX
inlawrev-27132	1276	106	like	like	VERB
inlawrev-27132	1276	107	to	to	PART
inlawrev-27132	1276	108	weigh	weigh	VERB
inlawrev-27132	1276	109	the	the	DET
inlawrev-27132	1276	110	evidence	evidence	NOUN
inlawrev-27132	1276	111	differently	differently	ADV
inlawrev-27132	1276	112	than	than	ADP
inlawrev-27132	1276	113	the	the	DET
inlawrev-27132	1276	114	ibtr	ibtr	ADJ
inlawrev-27132	1276	115	(	(	PUNCT
inlawrev-27132	1276	116	that	that	PRON
inlawrev-27132	1276	117	is	is	ADV
inlawrev-27132	1276	118	,	,	PUNCT
inlawrev-27132	1276	119	in	in	ADP
inlawrev-27132	1276	120	a	a	DET
inlawrev-27132	1276	121	manner	manner	NOUN
inlawrev-27132	1276	122	consistent	consistent	ADJ
inlawrev-27132	1276	123	with	with	ADP
inlawrev-27132	1276	124	the	the	DET
inlawrev-27132	1276	125	ptaboa	ptaboa	NOUN
inlawrev-27132	1276	126	’s	’s	PART
inlawrev-27132	1276	127	decision	decision	NOUN
inlawrev-27132	1276	128	)	)	PUNCT
inlawrev-27132	1276	129	,	,	PUNCT
inlawrev-27132	1276	130	it	it	PRON
inlawrev-27132	1276	131	could	could	AUX
inlawrev-27132	1276	132	not	not	PART
inlawrev-27132	1276	133	reweigh	reweigh	VERB
inlawrev-27132	1276	134	the	the	DET
inlawrev-27132	1276	135	evidence	evidence	NOUN
inlawrev-27132	1276	136	or	or	CCONJ
inlawrev-27132	1276	137	judge	judge	VERB
inlawrev-27132	1276	138	anew	anew	ADV
inlawrev-27132	1276	139	the	the	DET
inlawrev-27132	1276	140	credibility	credibility	NOUN
inlawrev-27132	1276	141	of	of	ADP
inlawrev-27132	1276	142	witnesses.469	witnesses.469	NOUN
inlawrev-27132	1276	143	this	this	DET
inlawrev-27132	1276	144	function	function	NOUN
inlawrev-27132	1276	145	rests	rest	VERB
inlawrev-27132	1276	146	solely	solely	ADV
inlawrev-27132	1276	147	with	with	ADP
inlawrev-27132	1276	148	the	the	DET
inlawrev-27132	1276	149	ibtr.470	ibtr.470	NOUN
inlawrev-27132	1276	150	accordingly	accordingly	ADV
inlawrev-27132	1276	151	,	,	PUNCT
inlawrev-27132	1276	152	since	since	SCONJ
inlawrev-27132	1276	153	the	the	DET
inlawrev-27132	1276	154	assessor	assessor	NOUN
inlawrev-27132	1276	155	did	do	AUX
inlawrev-27132	1276	156	not	not	PART
inlawrev-27132	1276	157	establish	establish	VERB
inlawrev-27132	1276	158	that	that	SCONJ
inlawrev-27132	1276	159	the	the	DET
inlawrev-27132	1276	160	ibtr	ibtr	NOUN
inlawrev-27132	1276	161	’s	’s	PART
inlawrev-27132	1276	162	decision	decision	NOUN
inlawrev-27132	1276	163	negated	negate	VERB
inlawrev-27132	1276	164	the	the	DET
inlawrev-27132	1276	165	logic	logic	NOUN
inlawrev-27132	1276	166	and	and	CCONJ
inlawrev-27132	1276	167	effect	effect	NOUN
inlawrev-27132	1276	168	of	of	ADP
inlawrev-27132	1276	169	the	the	DET
inlawrev-27132	1276	170	facts	fact	NOUN
inlawrev-27132	1276	171	and	and	CCONJ
inlawrev-27132	1276	172	circumstances	circumstance	NOUN
inlawrev-27132	1276	173	presented	present	VERB
inlawrev-27132	1276	174	in	in	ADP
inlawrev-27132	1276	175	the	the	DET
inlawrev-27132	1276	176	record	record	NOUN
inlawrev-27132	1276	177	or	or	CCONJ
inlawrev-27132	1276	178	that	that	SCONJ
inlawrev-27132	1276	179	the	the	DET
inlawrev-27132	1276	180	ibtr	ibtr	NOUN
inlawrev-27132	1276	181	erroneously	erroneously	ADV
inlawrev-27132	1276	182	interpreted	interpret	VERB
inlawrev-27132	1276	183	indiana	indiana	PROPN
inlawrev-27132	1276	184	property	property	PROPN
inlawrev-27132	1276	185	tax	tax	NOUN
inlawrev-27132	1276	186	law	law	NOUN
inlawrev-27132	1276	187	,	,	PUNCT
inlawrev-27132	1276	188	the	the	DET
inlawrev-27132	1276	189	tax	tax	NOUN
inlawrev-27132	1276	190	court	court	NOUN
inlawrev-27132	1276	191	could	could	AUX
inlawrev-27132	1276	192	not	not	PART
inlawrev-27132	1276	193	disturb	disturb	VERB
inlawrev-27132	1276	194	the	the	DET
inlawrev-27132	1276	195	ibtr	ibtr	NOUN
inlawrev-27132	1276	196	’s	’s	PART
inlawrev-27132	1276	197	decision	decision	NOUN
inlawrev-27132	1276	198	regarding	regard	VERB
inlawrev-27132	1276	199	this	this	DET
inlawrev-27132	1276	200	point.471	point.471	NOUN
inlawrev-27132	1276	201	the	the	DET
inlawrev-27132	1276	202	tax	tax	NOUN
inlawrev-27132	1276	203	court	court	NOUN
inlawrev-27132	1276	204	noted	note	VERB
inlawrev-27132	1276	205	,	,	PUNCT
inlawrev-27132	1276	206	however	however	ADV
inlawrev-27132	1276	207	,	,	PUNCT
inlawrev-27132	1276	208	the	the	DET
inlawrev-27132	1276	209	ibtr	ibtr	VERB
inlawrev-27132	1276	210	’s	’s	AUX
inlawrev-27132	1276	211	holding	hold	VERB
inlawrev-27132	1276	212	that	that	PRON
inlawrev-27132	1276	213	for	for	ADP
inlawrev-27132	1276	214	the	the	DET
inlawrev-27132	1276	215	four	four	NUM
inlawrev-27132	1276	216	years	year	NOUN
inlawrev-27132	1276	217	under	under	ADP
inlawrev-27132	1276	218	appeal	appeal	NOUN
inlawrev-27132	1276	219	,	,	PUNCT
inlawrev-27132	1276	220	the	the	DET
inlawrev-27132	1276	221	strychalskis	strychalski	NOUN
inlawrev-27132	1276	222	claimed	claim	VERB
inlawrev-27132	1276	223	two	two	NUM
inlawrev-27132	1276	224	homestead	homestead	NOUN
inlawrev-27132	1276	225	deductions	deduction	NOUN
inlawrev-27132	1276	226	—	—	PUNCT
inlawrev-27132	1276	227	one	one	NUM
inlawrev-27132	1276	228	for	for	ADP
inlawrev-27132	1276	229	the	the	DET
inlawrev-27132	1276	230	illinois	illinois	PROPN
inlawrev-27132	1276	231	property	property	NOUN
inlawrev-27132	1276	232	and	and	CCONJ
inlawrev-27132	1276	233	one	one	NUM
inlawrev-27132	1276	234	for	for	ADP
inlawrev-27132	1276	235	the	the	DET
inlawrev-27132	1276	236	indiana	indiana	PROPN
inlawrev-27132	1276	237	property.472	property.472	PROPN
inlawrev-27132	1276	238	the	the	DET
inlawrev-27132	1276	239	court	court	NOUN
inlawrev-27132	1276	240	also	also	ADV
inlawrev-27132	1276	241	noted	note	VERB
inlawrev-27132	1276	242	the	the	DET
inlawrev-27132	1276	243	ibtr	ibtr	NOUN
inlawrev-27132	1276	244	’s	’s	PART
inlawrev-27132	1276	245	holding	hold	VERB
inlawrev-27132	1276	246	that	that	SCONJ
inlawrev-27132	1276	247	the	the	DET
inlawrev-27132	1276	248	strychalskis	strychalski	NOUN
inlawrev-27132	1276	249	violated	violate	VERB
inlawrev-27132	1276	250	indiana	indiana	PROPN
inlawrev-27132	1276	251	’s	’s	PROPN
inlawrev-27132	1276	252	homestead	homestead	PROPN
inlawrev-27132	1276	253	deduction	deduction	NOUN
inlawrev-27132	1276	254	law	law	NOUN
inlawrev-27132	1276	255	due	due	ADP
inlawrev-27132	1276	256	to	to	ADP
inlawrev-27132	1276	257	erroneous	erroneous	ADJ
inlawrev-27132	1276	258	paperwork.47	paperwork.47	NOUN
inlawrev-27132	1276	259	3	3	NUM
inlawrev-27132	1276	260	it	it	PRON
inlawrev-27132	1276	261	said	say	VERB
inlawrev-27132	1276	262	the	the	DET
inlawrev-27132	1276	263	ibtr	ibtr	VERB
inlawrev-27132	1276	264	made	make	VERB
inlawrev-27132	1276	265	two	two	NUM
inlawrev-27132	1276	266	inconsistent	inconsistent	ADJ
inlawrev-27132	1276	267	evidentiary	evidentiary	ADJ
inlawrev-27132	1276	268	findings	finding	NOUN
inlawrev-27132	1276	269	regarding	regard	VERB
inlawrev-27132	1276	270	its	its	PRON
inlawrev-27132	1276	271	holding	holding	NOUN
inlawrev-27132	1276	272	regarding	regard	VERB
inlawrev-27132	1276	273	erroneous	erroneous	ADJ
inlawrev-27132	1276	274	documents	document	NOUN
inlawrev-27132	1276	275	and	and	CCONJ
inlawrev-27132	1276	276	the	the	DET
inlawrev-27132	1276	277	ownership	ownership	NOUN
inlawrev-27132	1276	278	of	of	ADP
inlawrev-27132	1276	279	the	the	DET
inlawrev-27132	1276	280	illinois	illinois	PROPN
inlawrev-27132	1276	281	property.474	property.474	NOUN
inlawrev-27132	1276	282	on	on	ADP
inlawrev-27132	1276	283	one	one	NUM
inlawrev-27132	1276	284	hand	hand	NOUN
inlawrev-27132	1276	285	,	,	PUNCT
inlawrev-27132	1276	286	the	the	DET
inlawrev-27132	1276	287	ibtr	ibtr	VERB
inlawrev-27132	1276	288	said	say	VERB
inlawrev-27132	1276	289	that	that	SCONJ
inlawrev-27132	1276	290	the	the	DET
inlawrev-27132	1276	291	strychalskis	strychalski	NOUN
inlawrev-27132	1276	292	’	'	PUNCT
inlawrev-27132	1276	293	son	son	NOUN
inlawrev-27132	1276	294	was	be	AUX
inlawrev-27132	1276	295	the	the	DET
inlawrev-27132	1276	296	owner	owner	NOUN
inlawrev-27132	1276	297	of	of	ADP
inlawrev-27132	1276	298	the	the	DET
inlawrev-27132	1276	299	illinois	illinois	PROPN
inlawrev-27132	1276	300	property.475	property.475	PROPN
inlawrev-27132	1276	301	on	on	ADP
inlawrev-27132	1276	302	the	the	DET
inlawrev-27132	1276	303	other	other	ADJ
inlawrev-27132	1276	304	,	,	PUNCT
inlawrev-27132	1276	305	it	it	PRON
inlawrev-27132	1276	306	said	say	VERB
inlawrev-27132	1276	307	that	that	SCONJ
inlawrev-27132	1276	308	the	the	DET
inlawrev-27132	1276	309	ownership	ownership	NOUN
inlawrev-27132	1276	310	of	of	ADP
inlawrev-27132	1276	311	the	the	DET
inlawrev-27132	1276	312	illinois	illinois	PROPN
inlawrev-27132	1276	313	property	property	NOUN
inlawrev-27132	1276	314	was	be	AUX
inlawrev-27132	1276	315	unclear.476	unclear.476	INTJ
inlawrev-27132	1276	316	the	the	DET
inlawrev-27132	1276	317	ibtr	ibtr	ADJ
inlawrev-27132	1276	318	did	do	AUX
inlawrev-27132	1276	319	not	not	PART
inlawrev-27132	1276	320	provide	provide	VERB
inlawrev-27132	1276	321	any	any	DET
inlawrev-27132	1276	322	explanation	explanation	NOUN
inlawrev-27132	1276	323	or	or	CCONJ
inlawrev-27132	1276	324	reasoning	reasoning	NOUN
inlawrev-27132	1276	325	resolving	resolve	VERB
inlawrev-27132	1276	326	this	this	DET
inlawrev-27132	1276	327	inconsistency.477	inconsistency.477	NOUN
inlawrev-27132	1276	328	it	it	PRON
inlawrev-27132	1276	329	offered	offer	VERB
inlawrev-27132	1276	330	a	a	DET
inlawrev-27132	1276	331	conclusory	conclusory	ADJ
inlawrev-27132	1276	332	finding	finding	NOUN
inlawrev-27132	1276	333	unsupported	unsupported	ADJ
inlawrev-27132	1276	334	by	by	ADP
inlawrev-27132	1276	335	any	any	DET
inlawrev-27132	1276	336	evidence	evidence	NOUN
inlawrev-27132	1276	337	that	that	SCONJ
inlawrev-27132	1276	338	the	the	DET
inlawrev-27132	1276	339	strychalskis	strychalski	NOUN
inlawrev-27132	1276	340	’	'	PUNCT
inlawrev-27132	1276	341	son	son	NOUN
inlawrev-27132	1276	342	would	would	AUX
inlawrev-27132	1276	343	have	have	AUX
inlawrev-27132	1276	344	been	be	AUX
inlawrev-27132	1276	345	entitled	entitle	VERB
inlawrev-27132	1276	346	to	to	ADP
inlawrev-27132	1276	347	the	the	DET
inlawrev-27132	1276	348	illinois	illinois	PROPN
inlawrev-27132	1276	349	homestead	homestead	PROPN
inlawrev-27132	1276	350	deduction	deduction	NOUN
inlawrev-27132	1276	351	during	during	ADP
inlawrev-27132	1276	352	the	the	DET
inlawrev-27132	1276	353	years	year	NOUN
inlawrev-27132	1276	354	at	at	ADP
inlawrev-27132	1276	355	issue	issue	NOUN
inlawrev-27132	1276	356	if	if	SCONJ
inlawrev-27132	1276	357	he	he	PRON
inlawrev-27132	1276	358	had	have	AUX
inlawrev-27132	1276	359	sought	seek	VERB
inlawrev-27132	1276	360	it.478	it.478	PUNCT
inlawrev-27132	1276	361	accordingly	accordingly	ADV
inlawrev-27132	1276	362	,	,	PUNCT
inlawrev-27132	1276	363	the	the	DET
inlawrev-27132	1276	364	tax	tax	NOUN
inlawrev-27132	1276	365	court	court	NOUN
inlawrev-27132	1276	366	concluded	conclude	VERB
inlawrev-27132	1276	367	that	that	SCONJ
inlawrev-27132	1276	368	the	the	DET
inlawrev-27132	1276	369	ibtr	ibtr	VERB
inlawrev-27132	1276	370	’s	’s	PART
inlawrev-27132	1276	371	decision	decision	NOUN
inlawrev-27132	1276	372	was	be	AUX
inlawrev-27132	1276	373	unsupported	unsupported	ADJ
inlawrev-27132	1276	374	by	by	ADP
inlawrev-27132	1276	375	probative	probative	ADJ
inlawrev-27132	1276	376	evidence	evidence	NOUN
inlawrev-27132	1276	377	,	,	PUNCT
inlawrev-27132	1276	378	clearly	clearly	ADV
inlawrev-27132	1276	379	negated	negate	VERB
inlawrev-27132	1276	380	the	the	DET
inlawrev-27132	1276	381	logic	logic	NOUN
inlawrev-27132	1276	382	and	and	CCONJ
inlawrev-27132	1276	383	effect	effect	NOUN
inlawrev-27132	1276	384	of	of	ADP
inlawrev-27132	1276	385	the	the	DET
inlawrev-27132	1276	386	factual	factual	ADJ
inlawrev-27132	1276	387	evidence	evidence	NOUN
inlawrev-27132	1276	388	presented	present	VERB
inlawrev-27132	1276	389	to	to	ADP
inlawrev-27132	1276	390	it	it	PRON
inlawrev-27132	1276	391	,	,	PUNCT
inlawrev-27132	1276	392	and	and	CCONJ
inlawrev-27132	1276	393	,	,	PUNCT
inlawrev-27132	1276	394	therefore	therefore	ADV
inlawrev-27132	1276	395	,	,	PUNCT
inlawrev-27132	1276	396	constituted	constitute	VERB
inlawrev-27132	1276	397	an	an	DET
inlawrev-27132	1276	398	abuse	abuse	NOUN
inlawrev-27132	1276	399	464	464	NUM
inlawrev-27132	1276	400	.	.	PUNCT
inlawrev-27132	1277	1	i	i	PRON
inlawrev-27132	1277	2	d.	d.	PROPN
inlawrev-27132	1277	3	465	465	NUM
inlawrev-27132	1277	4	.	.	PUNCT
inlawrev-27132	1278	1	i	i	PRON
inlawrev-27132	1278	2	d.	d.	PROPN
inlawrev-27132	1278	3	466	466	NUM
inlawrev-27132	1278	4	.	.	PUNCT
inlawrev-27132	1279	1	i	i	PRON
inlawrev-27132	1279	2	d.	d.	PROPN
inlawrev-27132	1279	3	467	467	NUM
inlawrev-27132	1279	4	.	.	PUNCT
inlawrev-27132	1280	1	i	i	PRON
inlawrev-27132	1280	2	d.	d.	PROPN
inlawrev-27132	1280	3	468	468	NUM
inlawrev-27132	1280	4	.	.	PUNCT
inlawrev-27132	1281	1	i	i	PRON
inlawrev-27132	1281	2	d.	d.	PROPN
inlawrev-27132	1281	3	at	at	ADP
inlawrev-27132	1281	4	272	272	NUM
inlawrev-27132	1281	5	.	.	PUNCT
inlawrev-27132	1282	1	469	469	NUM
inlawrev-27132	1282	2	.	.	PUNCT
inlawrev-27132	1283	1	i	i	PRON
inlawrev-27132	1283	2	d.	d.	PROPN
inlawrev-27132	1283	3	470	470	NUM
inlawrev-27132	1283	4	.	.	PUNCT
inlawrev-27132	1284	1	i	i	PRON
inlawrev-27132	1284	2	d.	d.	PROPN
inlawrev-27132	1284	3	471	471	NUM
inlawrev-27132	1284	4	.	.	PUNCT
inlawrev-27132	1285	1	i	i	PRON
inlawrev-27132	1285	2	d.	d.	PROPN
inlawrev-27132	1285	3	472	472	NUM
inlawrev-27132	1285	4	.	.	PUNCT
inlawrev-27132	1286	1	i	i	PRON
inlawrev-27132	1286	2	d.	d.	PROPN
inlawrev-27132	1286	3	at	at	ADP
inlawrev-27132	1286	4	272	272	NUM
inlawrev-27132	1286	5	-	-	SYM
inlawrev-27132	1286	6	73	73	NUM
inlawrev-27132	1286	7	.	.	PUNCT
inlawrev-27132	1287	1	473	473	NUM
inlawrev-27132	1287	2	.	.	PUNCT
inlawrev-27132	1288	1	i	i	PRON
inlawrev-27132	1288	2	d.	d.	PROPN
inlawrev-27132	1288	3	at	at	ADP
inlawrev-27132	1288	4	273	273	NUM
inlawrev-27132	1288	5	.	.	PUNCT
inlawrev-27132	1289	1	474	474	NUM
inlawrev-27132	1289	2	.	.	PUNCT
inlawrev-27132	1290	1	i	i	PRON
inlawrev-27132	1290	2	d.	d.	PROPN
inlawrev-27132	1290	3	475	475	NUM
inlawrev-27132	1290	4	.	.	PUNCT
inlawrev-27132	1291	1	i	i	PRON
inlawrev-27132	1291	2	d.	d.	PROPN
inlawrev-27132	1291	3	476	476	NUM
inlawrev-27132	1291	4	.	.	PUNCT
inlawrev-27132	1292	1	i	i	PRON
inlawrev-27132	1292	2	d.	d.	PROPN
inlawrev-27132	1292	3	477	477	NUM
inlawrev-27132	1292	4	.	.	PUNCT
inlawrev-27132	1293	1	i	i	PRON
inlawrev-27132	1293	2	d.	d.	PROPN
inlawrev-27132	1293	3	478	478	NUM
inlawrev-27132	1293	4	.	.	PUNCT
inlawrev-27132	1294	1	i	i	PRON
inlawrev-27132	1294	2	d.	d.	PROPN
inlawrev-27132	1294	3	712	712	NUM
inlawrev-27132	1294	4	indiana	indiana	PROPN
inlawrev-27132	1294	5	law	law	PROPN
inlawrev-27132	1294	6	review	review	NOUN
inlawrev-27132	1295	1	[	[	X
inlawrev-27132	1295	2	vol	vol	NOUN
inlawrev-27132	1295	3	.	.	PUNCT
inlawrev-27132	1296	1	55:669	55:669	NUM
inlawrev-27132	1296	2	of	of	ADP
inlawrev-27132	1296	3	discretion.479	discretion.479	VERB
inlawrev-27132	1296	4	the	the	DET
inlawrev-27132	1296	5	tax	tax	NOUN
inlawrev-27132	1296	6	court	court	NOUN
inlawrev-27132	1296	7	concluded	conclude	VERB
inlawrev-27132	1296	8	that	that	SCONJ
inlawrev-27132	1296	9	indiana	indiana	PROPN
inlawrev-27132	1296	10	law	law	PROPN
inlawrev-27132	1296	11	prohibits	prohibit	VERB
inlawrev-27132	1296	12	a	a	DET
inlawrev-27132	1296	13	taxpayer	taxpayer	NOUN
inlawrev-27132	1296	14	from	from	ADP
inlawrev-27132	1296	15	using	use	VERB
inlawrev-27132	1296	16	more	more	ADJ
inlawrev-27132	1296	17	than	than	ADP
inlawrev-27132	1296	18	one	one	NUM
inlawrev-27132	1296	19	homestead	homestead	NOUN
inlawrev-27132	1296	20	deduction	deduction	NOUN
inlawrev-27132	1296	21	,	,	PUNCT
inlawrev-27132	1296	22	and	and	CCONJ
inlawrev-27132	1296	23	that	that	SCONJ
inlawrev-27132	1296	24	the	the	DET
inlawrev-27132	1296	25	evidence	evidence	NOUN
inlawrev-27132	1296	26	clearly	clearly	ADV
inlawrev-27132	1296	27	demonstrated	demonstrate	VERB
inlawrev-27132	1296	28	that	that	SCONJ
inlawrev-27132	1296	29	the	the	DET
inlawrev-27132	1296	30	strychalskis	strychalski	NOUN
inlawrev-27132	1296	31	had	have	VERB
inlawrev-27132	1296	32	two	two	NUM
inlawrev-27132	1296	33	homestead	homestead	NOUN
inlawrev-27132	1296	34	deductions	deduction	NOUN
inlawrev-27132	1296	35	during	during	ADP
inlawrev-27132	1296	36	the	the	DET
inlawrev-27132	1296	37	years	year	NOUN
inlawrev-27132	1296	38	under	under	ADP
inlawrev-27132	1296	39	appeal.480	appeal.480	NOUN
inlawrev-27132	1296	40	the	the	DET
inlawrev-27132	1296	41	court	court	NOUN
inlawrev-27132	1296	42	reversed	reverse	VERB
inlawrev-27132	1296	43	the	the	DET
inlawrev-27132	1296	44	ibtr	ibtr	NOUN
inlawrev-27132	1296	45	’s	’s	PART
inlawrev-27132	1296	46	decision	decision	NOUN
inlawrev-27132	1296	47	,	,	PUNCT
inlawrev-27132	1296	48	thereby	thereby	ADV
inlawrev-27132	1296	49	denying	deny	VERB
inlawrev-27132	1296	50	the	the	DET
inlawrev-27132	1296	51	strychalskis	strychalski	NOUN
inlawrev-27132	1296	52	’	'	PUNCT
inlawrev-27132	1296	53	indiana	indiana	PROPN
inlawrev-27132	1296	54	homestead	homestead	PROPN
inlawrev-27132	1296	55	deduction	deduction	NOUN
inlawrev-27132	1296	56	for	for	ADP
inlawrev-27132	1296	57	the	the	DET
inlawrev-27132	1296	58	four	four	NUM
inlawrev-27132	1296	59	tax	tax	NOUN
inlawrev-27132	1296	60	years	year	NOUN
inlawrev-27132	1296	61	at	at	ADP
inlawrev-27132	1296	62	issue.481	issue.481	PROPN
inlawrev-27132	1296	63	8	8	NUM
inlawrev-27132	1296	64	.	.	PUNCT
inlawrev-27132	1297	1	gilday	gilday	PROPN
inlawrev-27132	1297	2	&	&	CCONJ
inlawrev-27132	1297	3	assocs	assocs	PROPN
inlawrev-27132	1297	4	.	.	PROPN
inlawrev-27132	1297	5	,	,	PUNCT
inlawrev-27132	1297	6	p.c	p.c	PROPN
inlawrev-27132	1297	7	.	.	PROPN
inlawrev-27132	1297	8	v.	v.	PROPN
inlawrev-27132	1297	9	marion	marion	PROPN
inlawrev-27132	1297	10	county	county	PROPN
inlawrev-27132	1297	11	assessor.482	assessor.482	VERB
inlawrev-27132	1297	12	—	—	PUNCT
inlawrev-27132	1297	13	the	the	DET
inlawrev-27132	1297	14	issue	issue	NOUN
inlawrev-27132	1297	15	before	before	SCONJ
inlawrev-27132	1297	16	the	the	DET
inlawrev-27132	1297	17	tax	tax	NOUN
inlawrev-27132	1297	18	court	court	NOUN
inlawrev-27132	1297	19	was	be	AUX
inlawrev-27132	1297	20	whether	whether	SCONJ
inlawrev-27132	1297	21	the	the	DET
inlawrev-27132	1297	22	ibtr	ibtr	VERB
inlawrev-27132	1297	23	properly	properly	ADV
inlawrev-27132	1297	24	dismissed	dismiss	VERB
inlawrev-27132	1297	25	a	a	DET
inlawrev-27132	1297	26	person	person	NOUN
inlawrev-27132	1297	27	’s	’s	PART
inlawrev-27132	1297	28	administrative	administrative	ADJ
inlawrev-27132	1297	29	appeal	appeal	NOUN
inlawrev-27132	1297	30	for	for	ADP
inlawrev-27132	1297	31	lack	lack	NOUN
inlawrev-27132	1297	32	of	of	ADP
inlawrev-27132	1297	33	standing	stand	VERB
inlawrev-27132	1297	34	to	to	PART
inlawrev-27132	1297	35	claim	claim	VERB
inlawrev-27132	1297	36	a	a	DET
inlawrev-27132	1297	37	property	property	NOUN
inlawrev-27132	1297	38	tax	tax	NOUN
inlawrev-27132	1297	39	refund	refund	NOUN
inlawrev-27132	1297	40	for	for	ADP
inlawrev-27132	1297	41	property	property	NOUN
inlawrev-27132	1297	42	he	he	PRON
inlawrev-27132	1297	43	acquired	acquire	VERB
inlawrev-27132	1297	44	in	in	ADP
inlawrev-27132	1297	45	a	a	DET
inlawrev-27132	1297	46	sheriff	sheriff	NOUN
inlawrev-27132	1297	47	’s	’s	PART
inlawrev-27132	1297	48	sale.483	sale.483	PROPN
inlawrev-27132	1297	49	paul	paul	PROPN
inlawrev-27132	1297	50	batties	battie	NOUN
inlawrev-27132	1297	51	owned	own	VERB
inlawrev-27132	1297	52	a	a	DET
inlawrev-27132	1297	53	home	home	NOUN
inlawrev-27132	1297	54	in	in	ADP
inlawrev-27132	1297	55	lawrence	lawrence	PROPN
inlawrev-27132	1297	56	township	township	PROPN
inlawrev-27132	1297	57	,	,	PUNCT
inlawrev-27132	1297	58	marion	marion	PROPN
inlawrev-27132	1297	59	county	county	PROPN
inlawrev-27132	1297	60	,	,	PUNCT
inlawrev-27132	1297	61	indiana	indiana	PROPN
inlawrev-27132	1297	62	,	,	PUNCT
inlawrev-27132	1297	63	which	which	PRON
inlawrev-27132	1297	64	he	he	PRON
inlawrev-27132	1297	65	used	use	VERB
inlawrev-27132	1297	66	as	as	ADP
inlawrev-27132	1297	67	his	his	PRON
inlawrev-27132	1297	68	personal	personal	ADJ
inlawrev-27132	1297	69	residence.484	residence.484	NOUN
inlawrev-27132	1297	70	batties	battie	NOUN
inlawrev-27132	1297	71	entered	enter	VERB
inlawrev-27132	1297	72	into	into	ADP
inlawrev-27132	1297	73	a	a	DET
inlawrev-27132	1297	74	residential	residential	ADJ
inlawrev-27132	1297	75	mortgage	mortgage	NOUN
inlawrev-27132	1297	76	loan	loan	NOUN
inlawrev-27132	1297	77	transaction	transaction	NOUN
inlawrev-27132	1297	78	with	with	ADP
inlawrev-27132	1297	79	green	green	ADJ
inlawrev-27132	1297	80	tree	tree	NOUN
inlawrev-27132	1297	81	servicing	servicing	NOUN
inlawrev-27132	1297	82	,	,	PUNCT
inlawrev-27132	1297	83	llc	llc	PROPN
inlawrev-27132	1297	84	(	(	PUNCT
inlawrev-27132	1297	85	“	"	PUNCT
inlawrev-27132	1297	86	green	green	ADJ
inlawrev-27132	1297	87	tree	tree	NOUN
inlawrev-27132	1297	88	”	"	PUNCT
inlawrev-27132	1297	89	)	)	PUNCT
inlawrev-27132	1297	90	,	,	PUNCT
inlawrev-27132	1297	91	which	which	PRON
inlawrev-27132	1297	92	established	establish	VERB
inlawrev-27132	1297	93	an	an	DET
inlawrev-27132	1297	94	escrow	escrow	NOUN
inlawrev-27132	1297	95	account	account	NOUN
inlawrev-27132	1297	96	to	to	PART
inlawrev-27132	1297	97	pay	pay	VERB
inlawrev-27132	1297	98	property	property	NOUN
inlawrev-27132	1297	99	taxes.485	taxes.485	NOUN
inlawrev-27132	1297	100	during	during	ADP
inlawrev-27132	1297	101	the	the	DET
inlawrev-27132	1297	102	tax	tax	NOUN
inlawrev-27132	1297	103	years	year	NOUN
inlawrev-27132	1297	104	at	at	ADP
inlawrev-27132	1297	105	issue	issue	NOUN
inlawrev-27132	1297	106	,	,	PUNCT
inlawrev-27132	1297	107	2014	2014	NUM
inlawrev-27132	1297	108	to	to	ADP
inlawrev-27132	1297	109	2017	2017	NUM
inlawrev-27132	1297	110	,	,	PUNCT
inlawrev-27132	1297	111	batties	battie	NOUN
inlawrev-27132	1297	112	became	become	VERB
inlawrev-27132	1297	113	delinquent	delinquent	ADJ
inlawrev-27132	1297	114	on	on	ADP
inlawrev-27132	1297	115	the	the	DET
inlawrev-27132	1297	116	loan.486	loan.486	ADJ
inlawrev-27132	1297	117	despite	despite	SCONJ
inlawrev-27132	1297	118	this	this	PRON
inlawrev-27132	1297	119	,	,	PUNCT
inlawrev-27132	1297	120	green	green	ADJ
inlawrev-27132	1297	121	tree	tree	NOUN
inlawrev-27132	1297	122	continued	continue	VERB
inlawrev-27132	1297	123	paying	pay	VERB
inlawrev-27132	1297	124	the	the	DET
inlawrev-27132	1297	125	property	property	NOUN
inlawrev-27132	1297	126	taxes	taxis	NOUN
inlawrev-27132	1297	127	from	from	ADP
inlawrev-27132	1297	128	the	the	DET
inlawrev-27132	1297	129	escrow	escrow	NOUN
inlawrev-27132	1297	130	account	account	NOUN
inlawrev-27132	1297	131	during	during	ADP
inlawrev-27132	1297	132	the	the	DET
inlawrev-27132	1297	133	period	period	NOUN
inlawrev-27132	1297	134	at	at	ADP
inlawrev-27132	1297	135	issue.487	issue.487	PROPN
inlawrev-27132	1297	136	also	also	ADV
inlawrev-27132	1297	137	,	,	PUNCT
inlawrev-27132	1297	138	during	during	ADP
inlawrev-27132	1297	139	the	the	DET
inlawrev-27132	1297	140	period	period	NOUN
inlawrev-27132	1297	141	in	in	ADP
inlawrev-27132	1297	142	question	question	NOUN
inlawrev-27132	1297	143	,	,	PUNCT
inlawrev-27132	1297	144	the	the	DET
inlawrev-27132	1297	145	homestead	homestead	NOUN
inlawrev-27132	1297	146	deduction	deduction	NOUN
inlawrev-27132	1297	147	was	be	AUX
inlawrev-27132	1297	148	removed	remove	VERB
inlawrev-27132	1297	149	from	from	ADP
inlawrev-27132	1297	150	batties	battie	NOUN
inlawrev-27132	1297	151	’	'	PUNCT
inlawrev-27132	1297	152	property	property	NOUN
inlawrev-27132	1297	153	for	for	ADP
inlawrev-27132	1297	154	an	an	DET
inlawrev-27132	1297	155	unknown	unknown	ADJ
inlawrev-27132	1297	156	reason	reason	NOUN
inlawrev-27132	1297	157	,	,	PUNCT
inlawrev-27132	1297	158	thereby	thereby	ADV
inlawrev-27132	1297	159	increasing	increase	VERB
inlawrev-27132	1297	160	the	the	DET
inlawrev-27132	1297	161	property	property	NOUN
inlawrev-27132	1297	162	taxes	taxis	NOUN
inlawrev-27132	1297	163	owed	owe	VERB
inlawrev-27132	1297	164	on	on	ADP
inlawrev-27132	1297	165	it.488	it.488	PROPN
inlawrev-27132	1297	166	eventually	eventually	ADV
inlawrev-27132	1297	167	,	,	PUNCT
inlawrev-27132	1297	168	green	green	ADJ
inlawrev-27132	1297	169	tree	tree	NOUN
inlawrev-27132	1297	170	sought	seek	VERB
inlawrev-27132	1297	171	and	and	CCONJ
inlawrev-27132	1297	172	received	receive	VERB
inlawrev-27132	1297	173	a	a	DET
inlawrev-27132	1297	174	mortgage	mortgage	NOUN
inlawrev-27132	1297	175	foreclosure	foreclosure	NOUN
inlawrev-27132	1297	176	judgment	judgment	NOUN
inlawrev-27132	1297	177	that	that	PRON
inlawrev-27132	1297	178	included	include	VERB
inlawrev-27132	1297	179	all	all	DET
inlawrev-27132	1297	180	the	the	DET
inlawrev-27132	1297	181	property	property	NOUN
inlawrev-27132	1297	182	taxes	taxis	NOUN
inlawrev-27132	1297	183	that	that	PRON
inlawrev-27132	1297	184	it	it	PRON
inlawrev-27132	1297	185	had	have	AUX
inlawrev-27132	1297	186	advanced	advance	VERB
inlawrev-27132	1297	187	on	on	ADP
inlawrev-27132	1297	188	batties	battie	NOUN
inlawrev-27132	1297	189	’	'	PUNCT
inlawrev-27132	1297	190	behalf.489	behalf.489	PROPN
inlawrev-27132	1297	191	james	james	PROPN
inlawrev-27132	1297	192	gilday	gilday	PROPN
inlawrev-27132	1297	193	purchased	purchase	VERB
inlawrev-27132	1297	194	the	the	DET
inlawrev-27132	1297	195	property	property	NOUN
inlawrev-27132	1297	196	at	at	ADP
inlawrev-27132	1297	197	a	a	DET
inlawrev-27132	1297	198	sheriff	sheriff	NOUN
inlawrev-27132	1297	199	’s	’s	PART
inlawrev-27132	1297	200	sale	sale	NOUN
inlawrev-27132	1297	201	,	,	PUNCT
inlawrev-27132	1297	202	paying	pay	VERB
inlawrev-27132	1297	203	$	$	SYM
inlawrev-27132	1297	204	375,000.490	375,000.490	NUM
inlawrev-27132	1297	205	the	the	DET
inlawrev-27132	1297	206	purchase	purchase	NOUN
inlawrev-27132	1297	207	price	price	NOUN
inlawrev-27132	1297	208	included	include	VERB
inlawrev-27132	1297	209	the	the	DET
inlawrev-27132	1297	210	amount	amount	NOUN
inlawrev-27132	1297	211	of	of	ADP
inlawrev-27132	1297	212	green	green	ADJ
inlawrev-27132	1297	213	tree	tree	NOUN
inlawrev-27132	1297	214	’s	’s	PART
inlawrev-27132	1297	215	mortgage	mortgage	NOUN
inlawrev-27132	1297	216	foreclosure	foreclosure	NOUN
inlawrev-27132	1297	217	judgment	judgment	NOUN
inlawrev-27132	1297	218	(	(	PUNCT
inlawrev-27132	1297	219	i.e.	i.e.	X
inlawrev-27132	1297	220	,	,	PUNCT
inlawrev-27132	1297	221	$	$	SYM
inlawrev-27132	1297	222	280,467.86).491	280,467.86).491	NUM
inlawrev-27132	1297	223	believing	believe	VERB
inlawrev-27132	1297	224	he	he	PRON
inlawrev-27132	1297	225	had	have	AUX
inlawrev-27132	1297	226	paid	pay	VERB
inlawrev-27132	1297	227	all	all	DET
inlawrev-27132	1297	228	the	the	DET
inlawrev-27132	1297	229	property	property	NOUN
inlawrev-27132	1297	230	taxes	taxis	NOUN
inlawrev-27132	1297	231	for	for	ADP
inlawrev-27132	1297	232	the	the	DET
inlawrev-27132	1297	233	years	year	NOUN
inlawrev-27132	1297	234	at	at	ADP
inlawrev-27132	1297	235	issue	issue	NOUN
inlawrev-27132	1297	236	when	when	SCONJ
inlawrev-27132	1297	237	he	he	PRON
inlawrev-27132	1297	238	purchased	purchase	VERB
inlawrev-27132	1297	239	the	the	DET
inlawrev-27132	1297	240	property	property	NOUN
inlawrev-27132	1297	241	at	at	ADP
inlawrev-27132	1297	242	the	the	DET
inlawrev-27132	1297	243	sheriff	sheriff	NOUN
inlawrev-27132	1297	244	’s	’s	PART
inlawrev-27132	1297	245	sale	sale	NOUN
inlawrev-27132	1297	246	,	,	PUNCT
inlawrev-27132	1297	247	gilday	gilday	NOUN
inlawrev-27132	1297	248	,	,	PUNCT
inlawrev-27132	1297	249	on	on	ADP
inlawrev-27132	1297	250	november	november	PROPN
inlawrev-27132	1297	251	13	13	NUM
inlawrev-27132	1297	252	,	,	PUNCT
inlawrev-27132	1297	253	2018	2018	NUM
inlawrev-27132	1297	254	,	,	PUNCT
inlawrev-27132	1297	255	filed	file	VERB
inlawrev-27132	1297	256	four	four	NUM
inlawrev-27132	1297	257	notices	notice	NOUN
inlawrev-27132	1297	258	to	to	PART
inlawrev-27132	1297	259	initiate	initiate	VERB
inlawrev-27132	1297	260	an	an	DET
inlawrev-27132	1297	261	appeal	appeal	NOUN
inlawrev-27132	1297	262	(	(	PUNCT
inlawrev-27132	1297	263	“	"	PUNCT
inlawrev-27132	1297	264	form	form	NOUN
inlawrev-27132	1297	265	130s	130s	NUM
inlawrev-27132	1297	266	”	"	PUNCT
inlawrev-27132	1297	267	)	)	PUNCT
inlawrev-27132	1297	268	with	with	ADP
inlawrev-27132	1297	269	the	the	DET
inlawrev-27132	1297	270	marion	marion	PROPN
inlawrev-27132	1297	271	county	county	NOUN
inlawrev-27132	1297	272	assessor	assessor	NOUN
inlawrev-27132	1297	273	(	(	PUNCT
inlawrev-27132	1297	274	“	"	PUNCT
inlawrev-27132	1297	275	assessor”).4	assessor”).4	NOUN
inlawrev-27132	1297	276	9	9	NUM
inlawrev-27132	1297	277	2	2	NUM
inlawrev-27132	1297	278	gilday	gilday	NOUN
inlawrev-27132	1297	279	argued	argue	VERB
inlawrev-27132	1297	280	that	that	SCONJ
inlawrev-27132	1297	281	he	he	PRON
inlawrev-27132	1297	282	was	be	AUX
inlawrev-27132	1297	283	entitled	entitle	VERB
inlawrev-27132	1297	284	to	to	ADP
inlawrev-27132	1297	285	a	a	DET
inlawrev-27132	1297	286	partial	partial	ADJ
inlawrev-27132	1297	287	property	property	NOUN
inlawrev-27132	1297	288	tax	tax	NOUN
inlawrev-27132	1297	289	refund	refund	NOUN
inlawrev-27132	1297	290	because	because	SCONJ
inlawrev-27132	1297	291	the	the	DET
inlawrev-27132	1297	292	property	property	NOUN
inlawrev-27132	1297	293	should	should	AUX
inlawrev-27132	1297	294	have	have	AUX
inlawrev-27132	1297	295	received	receive	VERB
inlawrev-27132	1297	296	homestead	homestead	NOUN
inlawrev-27132	1297	297	deductions	deduction	NOUN
inlawrev-27132	1297	298	during	during	ADP
inlawrev-27132	1297	299	the	the	DET
inlawrev-27132	1297	300	tax	tax	NOUN
inlawrev-27132	1297	301	years	year	NOUN
inlawrev-27132	1297	302	at	at	ADP
inlawrev-27132	1297	303	issue.493	issue.493	ADV
inlawrev-27132	1297	304	on	on	ADP
inlawrev-27132	1297	305	december	december	PROPN
inlawrev-27132	1297	306	14	14	NUM
inlawrev-27132	1297	307	,	,	PUNCT
inlawrev-27132	1297	308	2018	2018	NUM
inlawrev-27132	1297	309	,	,	PUNCT
inlawrev-27132	1297	310	the	the	DET
inlawrev-27132	1297	311	marion	marion	PROPN
inlawrev-27132	1297	312	county	county	PROPN
inlawrev-27132	1297	313	ptaboa	ptaboa	NOUN
inlawrev-27132	1297	314	denied	deny	VERB
inlawrev-27132	1297	315	all	all	PRON
inlawrev-27132	1297	316	of	of	ADP
inlawrev-27132	1297	317	gilday	gilday	NOUN
inlawrev-27132	1297	318	’s	’s	PART
inlawrev-27132	1297	319	form	form	NOUN
inlawrev-27132	1297	320	130s	130s	NUM
inlawrev-27132	1297	321	,	,	PUNCT
inlawrev-27132	1297	322	and	and	CCONJ
inlawrev-27132	1297	323	he	he	PRON
inlawrev-27132	1297	324	appealed	appeal	VERB
inlawrev-27132	1297	325	this	this	DET
inlawrev-27132	1297	326	negative	negative	ADJ
inlawrev-27132	1297	327	479	479	NUM
inlawrev-27132	1297	328	.	.	PUNCT
inlawrev-27132	1298	1	i	i	PRON
inlawrev-27132	1298	2	d.	d.	PROPN
inlawrev-27132	1298	3	at	at	ADP
inlawrev-27132	1298	4	275	275	NUM
inlawrev-27132	1298	5	.	.	PUNCT
inlawrev-27132	1298	6	480	480	NUM
inlawrev-27132	1298	7	.	.	PUNCT
inlawrev-27132	1299	1	i	i	PRON
inlawrev-27132	1299	2	d.	d.	PROPN
inlawrev-27132	1299	3	481	481	NUM
inlawrev-27132	1299	4	.	.	PUNCT
inlawrev-27132	1300	1	i	i	PRON
inlawrev-27132	1300	2	d.	d.	PROPN
inlawrev-27132	1300	3	482	482	NUM
inlawrev-27132	1300	4	.	.	PROPN
inlawrev-27132	1300	5	176	176	NUM
inlawrev-27132	1300	6	n.e.3d	n.e.3d	NUM
inlawrev-27132	1300	7	1000	1000	NUM
inlawrev-27132	1300	8	(	(	PUNCT
inlawrev-27132	1300	9	ind	ind	NOUN
inlawrev-27132	1300	10	.	.	PUNCT
inlawrev-27132	1301	1	t.c	t.c	PROPN
inlawrev-27132	1301	2	.	.	PROPN
inlawrev-27132	1301	3	2021	2021	NUM
inlawrev-27132	1301	4	)	)	PUNCT
inlawrev-27132	1301	5	.	.	PUNCT
inlawrev-27132	1302	1	483	483	NUM
inlawrev-27132	1302	2	.	.	PUNCT
inlawrev-27132	1303	1	i	i	PRON
inlawrev-27132	1303	2	d.	d.	PROPN
inlawrev-27132	1303	3	at	at	ADP
inlawrev-27132	1303	4	1001	1001	NUM
inlawrev-27132	1303	5	.	.	PUNCT
inlawrev-27132	1304	1	484	484	NUM
inlawrev-27132	1304	2	.	.	PUNCT
inlawrev-27132	1305	1	i	i	PRON
inlawrev-27132	1305	2	d.	d.	PROPN
inlawrev-27132	1305	3	485	485	NUM
inlawrev-27132	1305	4	.	.	PUNCT
inlawrev-27132	1306	1	i	i	PRON
inlawrev-27132	1306	2	d.	d.	PROPN
inlawrev-27132	1306	3	486	486	NUM
inlawrev-27132	1306	4	.	.	PUNCT
inlawrev-27132	1307	1	i	i	PRON
inlawrev-27132	1307	2	d.	d.	PROPN
inlawrev-27132	1307	3	487	487	NUM
inlawrev-27132	1307	4	.	.	PUNCT
inlawrev-27132	1308	1	i	i	PRON
inlawrev-27132	1308	2	d.	d.	PROPN
inlawrev-27132	1308	3	488	488	NUM
inlawrev-27132	1308	4	.	.	PUNCT
inlawrev-27132	1309	1	i	i	PRON
inlawrev-27132	1309	2	d.	d.	PROPN
inlawrev-27132	1309	3	489	489	NUM
inlawrev-27132	1309	4	.	.	PUNCT
inlawrev-27132	1310	1	i	i	PRON
inlawrev-27132	1310	2	d.	d.	PROPN
inlawrev-27132	1310	3	at	at	ADP
inlawrev-27132	1310	4	1001	1001	PROPN
inlawrev-27132	1310	5	-	-	SYM
inlawrev-27132	1310	6	02	02	NUM
inlawrev-27132	1310	7	.	.	PUNCT
inlawrev-27132	1310	8	490	490	NUM
inlawrev-27132	1310	9	.	.	PUNCT
inlawrev-27132	1311	1	i	i	PRON
inlawrev-27132	1311	2	d.	d.	PROPN
inlawrev-27132	1311	3	at	at	ADP
inlawrev-27132	1311	4	1002	1002	NUM
inlawrev-27132	1311	5	.	.	PUNCT
inlawrev-27132	1312	1	491	491	NUM
inlawrev-27132	1312	2	.	.	PUNCT
inlawrev-27132	1313	1	i	i	PRON
inlawrev-27132	1313	2	d.	d.	PROPN
inlawrev-27132	1313	3	492	492	NUM
inlawrev-27132	1313	4	.	.	PUNCT
inlawrev-27132	1314	1	i	i	PRON
inlawrev-27132	1314	2	d.	d.	PROPN
inlawrev-27132	1314	3	493	493	NUM
inlawrev-27132	1314	4	.	.	PUNCT
inlawrev-27132	1315	1	i	i	PRON
inlawrev-27132	1315	2	d.	d.	PROPN
inlawrev-27132	1315	3	2022	2022	NUM
inlawrev-27132	1315	4	]	]	PUNCT
inlawrev-27132	1315	5	tax	tax	NOUN
inlawrev-27132	1315	6	law	law	NOUN
inlawrev-27132	1315	7	–	–	PUNCT
inlawrev-27132	1315	8	state	state	NOUN
inlawrev-27132	1315	9	713	713	NUM
inlawrev-27132	1315	10	decision	decision	NOUN
inlawrev-27132	1315	11	to	to	ADP
inlawrev-27132	1315	12	the	the	DET
inlawrev-27132	1315	13	ibtr.494	ibtr.494	PROPN
inlawrev-27132	1315	14	after	after	SCONJ
inlawrev-27132	1315	15	the	the	DET
inlawrev-27132	1315	16	parties	party	NOUN
inlawrev-27132	1315	17	filed	file	VERB
inlawrev-27132	1315	18	various	various	ADJ
inlawrev-27132	1315	19	pleadings	pleading	NOUN
inlawrev-27132	1315	20	and	and	CCONJ
inlawrev-27132	1315	21	requested	request	VERB
inlawrev-27132	1315	22	written	write	VERB
inlawrev-27132	1315	23	discovery	discovery	NOUN
inlawrev-27132	1315	24	,	,	PUNCT
inlawrev-27132	1315	25	the	the	DET
inlawrev-27132	1315	26	ibtr	ibtr	VERB
inlawrev-27132	1315	27	issued	issue	VERB
inlawrev-27132	1315	28	a	a	DET
inlawrev-27132	1315	29	sua	sua	NOUN
inlawrev-27132	1315	30	sponte	sponte	NOUN
inlawrev-27132	1315	31	motion	motion	NOUN
inlawrev-27132	1315	32	and	and	CCONJ
inlawrev-27132	1315	33	order.495	order.495	DET
inlawrev-27132	1315	34	the	the	DET
inlawrev-27132	1315	35	motion	motion	NOUN
inlawrev-27132	1315	36	explained	explain	VERB
inlawrev-27132	1315	37	that	that	SCONJ
inlawrev-27132	1315	38	because	because	SCONJ
inlawrev-27132	1315	39	gilday	gilday	PROPN
inlawrev-27132	1315	40	’s	’s	PART
inlawrev-27132	1315	41	pleadings	pleading	NOUN
inlawrev-27132	1315	42	indicated	indicate	VERB
inlawrev-27132	1315	43	he	he	PRON
inlawrev-27132	1315	44	neither	neither	CCONJ
inlawrev-27132	1315	45	owned	own	VERB
inlawrev-27132	1315	46	the	the	DET
inlawrev-27132	1315	47	property	property	NOUN
inlawrev-27132	1315	48	nor	nor	CCONJ
inlawrev-27132	1315	49	paid	pay	VERB
inlawrev-27132	1315	50	its	its	PRON
inlawrev-27132	1315	51	property	property	NOUN
inlawrev-27132	1315	52	taxes	taxis	NOUN
inlawrev-27132	1315	53	during	during	ADP
inlawrev-27132	1315	54	the	the	DET
inlawrev-27132	1315	55	years	year	NOUN
inlawrev-27132	1315	56	at	at	ADP
inlawrev-27132	1315	57	issue	issue	NOUN
inlawrev-27132	1315	58	,	,	PUNCT
inlawrev-27132	1315	59	he	he	PRON
inlawrev-27132	1315	60	needed	need	VERB
inlawrev-27132	1315	61	to	to	PART
inlawrev-27132	1315	62	establish	establish	VERB
inlawrev-27132	1315	63	that	that	SCONJ
inlawrev-27132	1315	64	he	he	PRON
inlawrev-27132	1315	65	had	have	VERB
inlawrev-27132	1315	66	the	the	DET
inlawrev-27132	1315	67	statutory	statutory	ADJ
inlawrev-27132	1315	68	right	right	NOUN
inlawrev-27132	1315	69	to	to	PART
inlawrev-27132	1315	70	appeal	appeal	VERB
inlawrev-27132	1315	71	the	the	DET
inlawrev-27132	1315	72	ptaboa	ptaboa	NOUN
inlawrev-27132	1315	73	’s	’s	PART
inlawrev-27132	1315	74	decision	decision	NOUN
inlawrev-27132	1315	75	denying	deny	VERB
inlawrev-27132	1315	76	the	the	DET
inlawrev-27132	1315	77	tax	tax	NOUN
inlawrev-27132	1315	78	refund.496	refund.496	NOUN
inlawrev-27132	1315	79	otherwise	otherwise	ADV
inlawrev-27132	1315	80	,	,	PUNCT
inlawrev-27132	1315	81	the	the	DET
inlawrev-27132	1315	82	ibtr	ibtr	VERB
inlawrev-27132	1315	83	said	say	VERB
inlawrev-27132	1315	84	it	it	PRON
inlawrev-27132	1315	85	would	would	AUX
inlawrev-27132	1315	86	dismiss	dismiss	VERB
inlawrev-27132	1315	87	gilday	gilday	PROPN
inlawrev-27132	1315	88	’s	’s	PART
inlawrev-27132	1315	89	form	form	NOUN
inlawrev-27132	1315	90	131	131	NUM
inlawrev-27132	1315	91	appeals.497	appeals.497	PROPN
inlawrev-27132	1315	92	in	in	ADP
inlawrev-27132	1315	93	response	response	NOUN
inlawrev-27132	1315	94	to	to	ADP
inlawrev-27132	1315	95	the	the	DET
inlawrev-27132	1315	96	ibtr	ibtr	NOUN
inlawrev-27132	1315	97	’s	’s	PART
inlawrev-27132	1315	98	motion	motion	NOUN
inlawrev-27132	1315	99	,	,	PUNCT
inlawrev-27132	1315	100	gilday	gilday	PROPN
inlawrev-27132	1315	101	argued	argue	VERB
inlawrev-27132	1315	102	that	that	SCONJ
inlawrev-27132	1315	103	indiana	indiana	PROPN
inlawrev-27132	1315	104	trial	trial	NOUN
inlawrev-27132	1315	105	rule	rule	NOUN
inlawrev-27132	1315	106	12(b)(6	12(b)(6	NUM
inlawrev-27132	1315	107	)	)	PUNCT
inlawrev-27132	1315	108	’s	’	VERB
inlawrev-27132	1315	109	pleading	plead	VERB
inlawrev-27132	1315	110	requirements	requirement	NOUN
inlawrev-27132	1315	111	controlled	control	VERB
inlawrev-27132	1315	112	the	the	DET
inlawrev-27132	1315	113	ibtr	ibtr	ADJ
inlawrev-27132	1315	114	review	review	NOUN
inlawrev-27132	1315	115	of	of	ADP
inlawrev-27132	1315	116	his	his	PRON
inlawrev-27132	1315	117	form	form	NOUN
inlawrev-27132	1315	118	131	131	NUM
inlawrev-27132	1315	119	appeals.498	appeals.498	NUM
inlawrev-27132	1315	120	accordingly	accordingly	ADV
inlawrev-27132	1315	121	,	,	PUNCT
inlawrev-27132	1315	122	the	the	DET
inlawrev-27132	1315	123	ibtr	ibtr	NOUN
inlawrev-27132	1315	124	had	have	VERB
inlawrev-27132	1315	125	to	to	PART
inlawrev-27132	1315	126	accept	accept	VERB
inlawrev-27132	1315	127	as	as	ADP
inlawrev-27132	1315	128	true	true	ADJ
inlawrev-27132	1315	129	the	the	DET
inlawrev-27132	1315	130	factual	factual	ADJ
inlawrev-27132	1315	131	allegations	allegation	NOUN
inlawrev-27132	1315	132	in	in	ADP
inlawrev-27132	1315	133	those	those	DET
inlawrev-27132	1315	134	form	form	NOUN
inlawrev-27132	1315	135	131	131	NUM
inlawrev-27132	1315	136	appeals	appeal	NOUN
inlawrev-27132	1315	137	,	,	PUNCT
inlawrev-27132	1315	138	that	that	SCONJ
inlawrev-27132	1315	139	gilday	gilday	PROPN
inlawrev-27132	1315	140	was	be	AUX
inlawrev-27132	1315	141	the	the	DET
inlawrev-27132	1315	142	taxpayer	taxpayer	NOUN
inlawrev-27132	1315	143	who	who	PRON
inlawrev-27132	1315	144	paid	pay	VERB
inlawrev-27132	1315	145	the	the	DET
inlawrev-27132	1315	146	property	property	NOUN
inlawrev-27132	1315	147	taxes	taxis	NOUN
inlawrev-27132	1315	148	for	for	ADP
inlawrev-27132	1315	149	the	the	DET
inlawrev-27132	1315	150	years	year	NOUN
inlawrev-27132	1315	151	at	at	ADP
inlawrev-27132	1315	152	issue	issue	NOUN
inlawrev-27132	1315	153	by	by	ADP
inlawrev-27132	1315	154	virtue	virtue	NOUN
inlawrev-27132	1315	155	of	of	ADP
inlawrev-27132	1315	156	paying	pay	VERB
inlawrev-27132	1315	157	green	green	ADJ
inlawrev-27132	1315	158	tree	tree	NOUN
inlawrev-27132	1315	159	’s	’s	PART
inlawrev-27132	1315	160	foreclosure	foreclosure	NOUN
inlawrev-27132	1315	161	judgment	judgment	NOUN
inlawrev-27132	1315	162	at	at	ADP
inlawrev-27132	1315	163	the	the	DET
inlawrev-27132	1315	164	sheriff	sheriff	NOUN
inlawrev-27132	1315	165	’s	’s	NOUN
inlawrev-27132	1315	166	sale.499	sale.499	NOUN
inlawrev-27132	1315	167	therefore	therefore	ADV
inlawrev-27132	1315	168	,	,	PUNCT
inlawrev-27132	1315	169	gilday	gilday	PROPN
inlawrev-27132	1315	170	’s	’s	PART
inlawrev-27132	1315	171	form	form	NOUN
inlawrev-27132	1315	172	131	131	NUM
inlawrev-27132	1315	173	appeals	appeal	NOUN
inlawrev-27132	1315	174	were	be	AUX
inlawrev-27132	1315	175	authorized	authorize	VERB
inlawrev-27132	1315	176	by	by	ADP
inlawrev-27132	1315	177	indiana	indiana	PROPN
inlawrev-27132	1315	178	law	law	PROPN
inlawrev-27132	1315	179	expressly	expressly	ADV
inlawrev-27132	1315	180	allowing	allow	VERB
inlawrev-27132	1315	181	taxpayers	taxpayer	NOUN
inlawrev-27132	1315	182	to	to	PART
inlawrev-27132	1315	183	appeal	appeal	VERB
inlawrev-27132	1315	184	to	to	ADP
inlawrev-27132	1315	185	the	the	DET
inlawrev-27132	1315	186	ibtr.5	ibtr.5	PROPN
inlawrev-27132	1315	187	0	0	NUM
inlawrev-27132	1315	188	0	0	NUM
inlawrev-27132	1315	189	the	the	DET
inlawrev-27132	1315	190	assessor	assessor	NOUN
inlawrev-27132	1315	191	rejected	reject	VERB
inlawrev-27132	1315	192	gilday	gilday	PROPN
inlawrev-27132	1315	193	’s	’s	PART
inlawrev-27132	1315	194	argument	argument	NOUN
inlawrev-27132	1315	195	,	,	PUNCT
inlawrev-27132	1315	196	stating	state	VERB
inlawrev-27132	1315	197	that	that	SCONJ
inlawrev-27132	1315	198	the	the	DET
inlawrev-27132	1315	199	ibtr	ibtr	NOUN
inlawrev-27132	1315	200	did	do	AUX
inlawrev-27132	1315	201	not	not	PART
inlawrev-27132	1315	202	need	need	VERB
inlawrev-27132	1315	203	to	to	PART
inlawrev-27132	1315	204	accept	accept	VERB
inlawrev-27132	1315	205	as	as	ADP
inlawrev-27132	1315	206	true	true	ADJ
inlawrev-27132	1315	207	gilday	gilday	NOUN
inlawrev-27132	1315	208	’s	’s	PART
inlawrev-27132	1315	209	factual	factual	ADJ
inlawrev-27132	1315	210	allegations	allegation	NOUN
inlawrev-27132	1315	211	because	because	SCONJ
inlawrev-27132	1315	212	they	they	PRON
inlawrev-27132	1315	213	were	be	AUX
inlawrev-27132	1315	214	legal	legal	ADJ
inlawrev-27132	1315	215	conclusions	conclusion	NOUN
inlawrev-27132	1315	216	requiring	require	VERB
inlawrev-27132	1315	217	application	application	NOUN
inlawrev-27132	1315	218	of	of	ADP
inlawrev-27132	1315	219	law	law	NOUN
inlawrev-27132	1315	220	to	to	ADP
inlawrev-27132	1315	221	the	the	DET
inlawrev-27132	1315	222	facts.501	facts.501	NOUN
inlawrev-27132	1315	223	in	in	ADP
inlawrev-27132	1315	224	other	other	ADJ
inlawrev-27132	1315	225	words	word	NOUN
inlawrev-27132	1315	226	,	,	PUNCT
inlawrev-27132	1315	227	the	the	DET
inlawrev-27132	1315	228	assessor	assessor	NOUN
inlawrev-27132	1315	229	argued	argue	VERB
inlawrev-27132	1315	230	that	that	SCONJ
inlawrev-27132	1315	231	,	,	PUNCT
inlawrev-27132	1315	232	although	although	SCONJ
inlawrev-27132	1315	233	indiana	indiana	PROPN
inlawrev-27132	1315	234	’s	’s	PART
inlawrev-27132	1315	235	trial	trial	NOUN
inlawrev-27132	1315	236	rules	rule	NOUN
inlawrev-27132	1315	237	compelled	compel	VERB
inlawrev-27132	1315	238	the	the	DET
inlawrev-27132	1315	239	ibtr	ibtr	ADJ
inlawrev-27132	1315	240	to	to	PART
inlawrev-27132	1315	241	accept	accept	VERB
inlawrev-27132	1315	242	as	as	ADP
inlawrev-27132	1315	243	true	true	ADJ
inlawrev-27132	1315	244	the	the	DET
inlawrev-27132	1315	245	facts	fact	NOUN
inlawrev-27132	1315	246	stated	state	VERB
inlawrev-27132	1315	247	in	in	ADP
inlawrev-27132	1315	248	gilday	gilday	PROPN
inlawrev-27132	1315	249	’s	’s	PART
inlawrev-27132	1315	250	form	form	NOUN
inlawrev-27132	1315	251	131s	131s	NOUN
inlawrev-27132	1315	252	,	,	PUNCT
inlawrev-27132	1315	253	those	those	DET
inlawrev-27132	1315	254	procedural	procedural	ADJ
inlawrev-27132	1315	255	rules	rule	NOUN
inlawrev-27132	1315	256	did	do	AUX
inlawrev-27132	1315	257	not	not	PART
inlawrev-27132	1315	258	compel	compel	VERB
inlawrev-27132	1315	259	the	the	DET
inlawrev-27132	1315	260	ibtr	ibtr	ADJ
inlawrev-27132	1315	261	to	to	PART
inlawrev-27132	1315	262	accept	accept	VERB
inlawrev-27132	1315	263	as	as	ADP
inlawrev-27132	1315	264	true	true	ADJ
inlawrev-27132	1315	265	any	any	DET
inlawrev-27132	1315	266	legal	legal	ADJ
inlawrev-27132	1315	267	inferences	inference	NOUN
inlawrev-27132	1315	268	or	or	CCONJ
inlawrev-27132	1315	269	conclusions	conclusion	NOUN
inlawrev-27132	1315	270	gilday	gilday	PROPN
inlawrev-27132	1315	271	derived	derive	VERB
inlawrev-27132	1315	272	from	from	ADP
inlawrev-27132	1315	273	the	the	DET
inlawrev-27132	1315	274	facts	fact	NOUN
inlawrev-27132	1315	275	.	.	PUNCT
inlawrev-27132	1316	1	the	the	DET
inlawrev-27132	1316	2	assessor	assessor	NOUN
inlawrev-27132	1316	3	explained	explain	VERB
inlawrev-27132	1316	4	that	that	SCONJ
inlawrev-27132	1316	5	the	the	DET
inlawrev-27132	1316	6	facts	fact	NOUN
inlawrev-27132	1316	7	asserted	assert	VERB
inlawrev-27132	1316	8	in	in	ADP
inlawrev-27132	1316	9	gilday	gilday	PROPN
inlawrev-27132	1316	10	’s	’s	PART
inlawrev-27132	1316	11	form	form	NOUN
inlawrev-27132	1316	12	131	131	NUM
inlawrev-27132	1316	13	appeals	appeal	NOUN
inlawrev-27132	1316	14	established	establish	VERB
inlawrev-27132	1316	15	green	green	ADJ
inlawrev-27132	1316	16	tree	tree	NOUN
inlawrev-27132	1316	17	as	as	ADP
inlawrev-27132	1316	18	the	the	DET
inlawrev-27132	1316	19	taxpayer	taxpayer	NOUN
inlawrev-27132	1316	20	,	,	PUNCT
inlawrev-27132	1316	21	not	not	PART
inlawrev-27132	1316	22	gilday.502	gilday.502	VERB
inlawrev-27132	1316	23	the	the	DET
inlawrev-27132	1316	24	ibtr	ibtr	VERB
inlawrev-27132	1316	25	agreed	agree	VERB
inlawrev-27132	1316	26	with	with	ADP
inlawrev-27132	1316	27	the	the	DET
inlawrev-27132	1316	28	assessor	assessor	NOUN
inlawrev-27132	1316	29	and	and	CCONJ
inlawrev-27132	1316	30	dismissed	dismiss	VERB
inlawrev-27132	1316	31	gilday	gilday	NOUN
inlawrev-27132	1316	32	’s	’s	PART
inlawrev-27132	1316	33	form	form	NOUN
inlawrev-27132	1316	34	131	131	NUM
inlawrev-27132	1316	35	appeals.503	appeals.503	NOUN
inlawrev-27132	1316	36	the	the	DET
inlawrev-27132	1316	37	ibtr	ibtr	VERB
inlawrev-27132	1316	38	held	hold	VERB
inlawrev-27132	1316	39	the	the	DET
inlawrev-27132	1316	40	conclusion	conclusion	NOUN
inlawrev-27132	1316	41	gilday	gilday	PROPN
inlawrev-27132	1316	42	asserted	assert	VERB
inlawrev-27132	1316	43	in	in	ADP
inlawrev-27132	1316	44	his	his	PRON
inlawrev-27132	1316	45	form	form	NOUN
inlawrev-27132	1316	46	131s	131s	NOUN
inlawrev-27132	1316	47	that	that	SCONJ
inlawrev-27132	1316	48	he	he	PRON
inlawrev-27132	1316	49	was	be	AUX
inlawrev-27132	1316	50	a	a	DET
inlawrev-27132	1316	51	“	"	PUNCT
inlawrev-27132	1316	52	taxpayer	taxpayer	NOUN
inlawrev-27132	1316	53	”	"	PUNCT
inlawrev-27132	1316	54	for	for	ADP
inlawrev-27132	1316	55	purposes	purpose	NOUN
inlawrev-27132	1316	56	of	of	ADP
inlawrev-27132	1316	57	filing	file	VERB
inlawrev-27132	1316	58	an	an	DET
inlawrev-27132	1316	59	appeal	appeal	NOUN
inlawrev-27132	1316	60	to	to	ADP
inlawrev-27132	1316	61	the	the	DET
inlawrev-27132	1316	62	ibtr	ibtr	NOUN
inlawrev-27132	1316	63	did	do	AUX
inlawrev-27132	1316	64	not	not	PART
inlawrev-27132	1316	65	comport	comport	VERB
inlawrev-27132	1316	66	with	with	ADP
inlawrev-27132	1316	67	its	its	PRON
inlawrev-27132	1316	68	interpretation	interpretation	NOUN
inlawrev-27132	1316	69	of	of	ADP
inlawrev-27132	1316	70	the	the	DET
inlawrev-27132	1316	71	word	word	NOUN
inlawrev-27132	1316	72	“	"	PUNCT
inlawrev-27132	1316	73	taxpayer	taxpayer	NOUN
inlawrev-27132	1316	74	”	"	PUNCT
inlawrev-27132	1316	75	as	as	SCONJ
inlawrev-27132	1316	76	used	use	VERB
inlawrev-27132	1316	77	in	in	ADP
inlawrev-27132	1316	78	the	the	DET
inlawrev-27132	1316	79	statute	statute	NOUN
inlawrev-27132	1316	80	authorizing	authorize	VERB
inlawrev-27132	1316	81	appeals	appeal	NOUN
inlawrev-27132	1316	82	to	to	ADP
inlawrev-27132	1316	83	the	the	DET
inlawrev-27132	1316	84	ibtr.504	ibtr.504	NOUN
inlawrev-27132	1316	85	gilday	gilday	NOUN
inlawrev-27132	1316	86	appealed	appeal	VERB
inlawrev-27132	1316	87	to	to	ADP
inlawrev-27132	1316	88	the	the	DET
inlawrev-27132	1316	89	tax	tax	NOUN
inlawrev-27132	1316	90	court.505	court.505	PROPN
inlawrev-27132	1316	91	the	the	DET
inlawrev-27132	1316	92	tax	tax	NOUN
inlawrev-27132	1316	93	court	court	NOUN
inlawrev-27132	1316	94	held	hold	VERB
inlawrev-27132	1316	95	that	that	SCONJ
inlawrev-27132	1316	96	an	an	DET
inlawrev-27132	1316	97	allegation	allegation	NOUN
inlawrev-27132	1316	98	that	that	SCONJ
inlawrev-27132	1316	99	a	a	DET
inlawrev-27132	1316	100	party	party	NOUN
inlawrev-27132	1316	101	lacks	lack	VERB
inlawrev-27132	1316	102	standing	standing	NOUN
inlawrev-27132	1316	103	is	be	AUX
inlawrev-27132	1316	104	properly	properly	ADV
inlawrev-27132	1316	105	filed	file	VERB
inlawrev-27132	1316	106	under	under	ADP
inlawrev-27132	1316	107	ind	ind	NOUN
inlawrev-27132	1316	108	.	.	PUNCT
inlawrev-27132	1317	1	trial	trial	NOUN
inlawrev-27132	1317	2	rule	rule	NOUN
inlawrev-27132	1317	3	12(b)(6).506	12(b)(6).506	NUM
inlawrev-27132	1317	4	the	the	DET
inlawrev-27132	1317	5	court	court	NOUN
inlawrev-27132	1317	6	noted	note	VERB
inlawrev-27132	1317	7	that	that	SCONJ
inlawrev-27132	1317	8	the	the	DET
inlawrev-27132	1317	9	indiana	indiana	PROPN
inlawrev-27132	1317	10	supreme	supreme	PROPN
inlawrev-27132	1317	11	court	court	PROPN
inlawrev-27132	1317	12	had	have	AUX
inlawrev-27132	1317	13	previously	previously	ADV
inlawrev-27132	1317	14	ruled	rule	VERB
inlawrev-27132	1317	15	that	that	SCONJ
inlawrev-27132	1317	16	the	the	DET
inlawrev-27132	1317	17	same	same	ADJ
inlawrev-27132	1317	18	standard	standard	NOUN
inlawrev-27132	1317	19	of	of	ADP
inlawrev-27132	1317	20	appellate	appellate	ADJ
inlawrev-27132	1317	21	review	review	NOUN
inlawrev-27132	1317	22	applies	apply	VERB
inlawrev-27132	1317	23	to	to	ADP
inlawrev-27132	1317	24	the	the	DET
inlawrev-27132	1317	25	review	review	NOUN
inlawrev-27132	1317	26	of	of	ADP
inlawrev-27132	1317	27	administrative	administrative	ADJ
inlawrev-27132	1317	28	proceedings	proceeding	NOUN
inlawrev-27132	1317	29	.	.	PUNCT
inlawrev-27132	1318	1	therefore	therefore	ADV
inlawrev-27132	1318	2	,	,	PUNCT
inlawrev-27132	1318	3	the	the	DET
inlawrev-27132	1318	4	tax	tax	NOUN
inlawrev-27132	1318	5	court	court	NOUN
inlawrev-27132	1318	6	concluded	conclude	VERB
inlawrev-27132	1318	7	that	that	SCONJ
inlawrev-27132	1318	8	it	it	PRON
inlawrev-27132	1318	9	and	and	CCONJ
inlawrev-27132	1318	10	the	the	DET
inlawrev-27132	1318	11	ibtr	ibtr	VERB
inlawrev-27132	1318	12	were	be	AUX
inlawrev-27132	1318	13	required	require	VERB
inlawrev-27132	1318	14	to	to	PART
inlawrev-27132	1318	15	accept	accept	VERB
inlawrev-27132	1318	16	as	as	ADP
inlawrev-27132	1318	17	true	true	ADJ
inlawrev-27132	1318	18	all	all	DET
inlawrev-27132	1318	19	the	the	DET
inlawrev-27132	1318	20	facts	fact	NOUN
inlawrev-27132	1318	21	alleged	allege	VERB
inlawrev-27132	1318	22	in	in	ADP
inlawrev-27132	1318	23	494	494	NUM
inlawrev-27132	1318	24	.	.	PUNCT
inlawrev-27132	1319	1	i	i	PRON
inlawrev-27132	1319	2	d.	d.	PROPN
inlawrev-27132	1319	3	gilday	gilday	PROPN
inlawrev-27132	1319	4	filed	file	VERB
inlawrev-27132	1319	5	a	a	DET
inlawrev-27132	1319	6	petition	petition	NOUN
inlawrev-27132	1319	7	for	for	ADP
inlawrev-27132	1319	8	review	review	NOUN
inlawrev-27132	1319	9	of	of	ADP
inlawrev-27132	1319	10	assessment	assessment	NOUN
inlawrev-27132	1319	11	(	(	PUNCT
inlawrev-27132	1319	12	form	form	NOUN
inlawrev-27132	1319	13	131	131	NUM
inlawrev-27132	1319	14	)	)	PUNCT
inlawrev-27132	1319	15	with	with	ADP
inlawrev-27132	1319	16	the	the	DET
inlawrev-27132	1319	17	ibtr	ibtr	VERB
inlawrev-27132	1319	18	.	.	PUNCT
inlawrev-27132	1320	1	495	495	NUM
inlawrev-27132	1320	2	.	.	PUNCT
inlawrev-27132	1321	1	i	i	PRON
inlawrev-27132	1321	2	d.	d.	PROPN
inlawrev-27132	1321	3	496	496	NUM
inlawrev-27132	1321	4	.	.	PUNCT
inlawrev-27132	1322	1	i	i	PRON
inlawrev-27132	1322	2	d.	d.	PROPN
inlawrev-27132	1322	3	497	497	NUM
inlawrev-27132	1322	4	.	.	PUNCT
inlawrev-27132	1323	1	i	i	PRON
inlawrev-27132	1323	2	d.	d.	PROPN
inlawrev-27132	1323	3	498	498	NUM
inlawrev-27132	1323	4	.	.	PUNCT
inlawrev-27132	1324	1	i	i	PRON
inlawrev-27132	1324	2	d.	d.	PROPN
inlawrev-27132	1324	3	499	499	NUM
inlawrev-27132	1324	4	.	.	PUNCT
inlawrev-27132	1325	1	i	i	PRON
inlawrev-27132	1325	2	d.	d.	PROPN
inlawrev-27132	1325	3	500	500	NUM
inlawrev-27132	1325	4	.	.	PUNCT
inlawrev-27132	1326	1	i	i	PRON
inlawrev-27132	1326	2	d.	d.	PROPN
inlawrev-27132	1326	3	at	at	ADP
inlawrev-27132	1326	4	1002	1002	NUM
inlawrev-27132	1326	5	-	-	SYM
inlawrev-27132	1326	6	03	03	NUM
inlawrev-27132	1326	7	(	(	PUNCT
inlawrev-27132	1326	8	referencing	reference	VERB
inlawrev-27132	1326	9	ind	ind	NOUN
inlawrev-27132	1326	10	.	.	PUNCT
inlawrev-27132	1327	1	code	code	PROPN
inlawrev-27132	1327	2	§	§	PROPN
inlawrev-27132	1327	3	6	6	NUM
inlawrev-27132	1327	4	-	-	SYM
inlawrev-27132	1327	5	1.1	1.1	NUM
inlawrev-27132	1327	6	-	-	PUNCT
inlawrev-27132	1327	7	15	15	NUM
inlawrev-27132	1327	8	-	-	SYM
inlawrev-27132	1327	9	1.1	1.1	NUM
inlawrev-27132	1327	10	and	and	CCONJ
inlawrev-27132	1327	11	ind	ind	NOUN
inlawrev-27132	1327	12	.	.	PUNCT
inlawrev-27132	1328	1	code	code	PROPN
inlawrev-27132	1328	2	§	§	PROPN
inlawrev-27132	1328	3	6	6	NUM
inlawrev-27132	1328	4	-	-	SYM
inlawrev-27132	1328	5	1.1	1.1	NUM
inlawrev-27132	1328	6	-	-	PUNCT
inlawrev-27132	1328	7	26	26	NUM
inlawrev-27132	1328	8	-	-	PUNCT
inlawrev-27132	1328	9	1.1	1.1	NUM
inlawrev-27132	1328	10	)	)	PUNCT
inlawrev-27132	1328	11	.	.	PUNCT
inlawrev-27132	1329	1	501	501	NUM
inlawrev-27132	1329	2	.	.	PUNCT
inlawrev-27132	1330	1	i	i	PRON
inlawrev-27132	1330	2	d.	d.	PROPN
inlawrev-27132	1330	3	at	at	ADP
inlawrev-27132	1330	4	1003	1003	NUM
inlawrev-27132	1330	5	.	.	PUNCT
inlawrev-27132	1331	1	502	502	NUM
inlawrev-27132	1331	2	.	.	PUNCT
inlawrev-27132	1332	1	i	i	PRON
inlawrev-27132	1332	2	d.	d.	PROPN
inlawrev-27132	1332	3	503	503	NUM
inlawrev-27132	1332	4	.	.	PUNCT
inlawrev-27132	1333	1	i	i	PRON
inlawrev-27132	1333	2	d.	d.	PROPN
inlawrev-27132	1333	3	504	504	NUM
inlawrev-27132	1333	4	.	.	PUNCT
inlawrev-27132	1334	1	i	i	PRON
inlawrev-27132	1334	2	d.	d.	PROPN
inlawrev-27132	1334	3	(	(	PUNCT
inlawrev-27132	1334	4	referencing	reference	VERB
inlawrev-27132	1334	5	ind	ind	NOUN
inlawrev-27132	1334	6	.	.	PUNCT
inlawrev-27132	1335	1	code	code	PROPN
inlawrev-27132	1335	2	§	§	PROPN
inlawrev-27132	1335	3	6	6	NUM
inlawrev-27132	1335	4	-	-	SYM
inlawrev-27132	1335	5	1.1	1.1	NUM
inlawrev-27132	1335	6	-	-	PUNCT
inlawrev-27132	1335	7	15	15	NUM
inlawrev-27132	1335	8	-	-	SYM
inlawrev-27132	1335	9	1.1	1.1	NUM
inlawrev-27132	1335	10	)	)	PUNCT
inlawrev-27132	1335	11	.	.	PUNCT
inlawrev-27132	1336	1	505	505	NUM
inlawrev-27132	1336	2	.	.	PUNCT
inlawrev-27132	1337	1	i	i	PRON
inlawrev-27132	1337	2	d.	d.	PROPN
inlawrev-27132	1337	3	506	506	NUM
inlawrev-27132	1337	4	.	.	PUNCT
inlawrev-27132	1338	1	i	i	PRON
inlawrev-27132	1338	2	d.	d.	PROPN
inlawrev-27132	1338	3	at	at	ADP
inlawrev-27132	1338	4	1004	1004	NUM
inlawrev-27132	1338	5	.	.	PUNCT
inlawrev-27132	1339	1	714	714	NUM
inlawrev-27132	1339	2	indiana	indiana	PROPN
inlawrev-27132	1339	3	law	law	PROPN
inlawrev-27132	1339	4	review	review	NOUN
inlawrev-27132	1339	5	[	[	X
inlawrev-27132	1339	6	vol	vol	NOUN
inlawrev-27132	1339	7	.	.	PUNCT
inlawrev-27132	1340	1	55:669	55:669	NUM
inlawrev-27132	1340	2	gilday	gilday	NOUN
inlawrev-27132	1340	3	’s	’s	PART
inlawrev-27132	1340	4	form	form	NOUN
inlawrev-27132	1340	5	131	131	NUM
inlawrev-27132	1340	6	appeals	appeal	NOUN
inlawrev-27132	1340	7	,	,	PUNCT
inlawrev-27132	1340	8	viewing	view	VERB
inlawrev-27132	1340	9	them	they	PRON
inlawrev-27132	1340	10	in	in	ADP
inlawrev-27132	1340	11	the	the	DET
inlawrev-27132	1340	12	light	light	NOUN
inlawrev-27132	1340	13	most	most	ADV
inlawrev-27132	1340	14	favorable	favorable	ADJ
inlawrev-27132	1340	15	to	to	ADP
inlawrev-27132	1340	16	him	he	PRON
inlawrev-27132	1340	17	,	,	PUNCT
inlawrev-27132	1340	18	with	with	ADP
inlawrev-27132	1340	19	every	every	DET
inlawrev-27132	1340	20	inference	inference	NOUN
inlawrev-27132	1340	21	drawn	draw	VERB
inlawrev-27132	1340	22	in	in	ADP
inlawrev-27132	1340	23	his	his	PRON
inlawrev-27132	1340	24	favor.507	favor.507	NOUN
inlawrev-27132	1340	25	the	the	DET
inlawrev-27132	1340	26	court	court	NOUN
inlawrev-27132	1340	27	explained	explain	VERB
inlawrev-27132	1340	28	that	that	SCONJ
inlawrev-27132	1340	29	in	in	ADP
inlawrev-27132	1340	30	gilday	gilday	PROPN
inlawrev-27132	1340	31	’s	’s	PART
inlawrev-27132	1340	32	form	form	NOUN
inlawrev-27132	1340	33	131	131	NUM
inlawrev-27132	1340	34	appeals	appeal	NOUN
inlawrev-27132	1340	35	,	,	PUNCT
inlawrev-27132	1340	36	he	he	PRON
inlawrev-27132	1340	37	asserted	assert	VERB
inlawrev-27132	1340	38	that	that	SCONJ
inlawrev-27132	1340	39	he	he	PRON
inlawrev-27132	1340	40	was	be	AUX
inlawrev-27132	1340	41	the	the	DET
inlawrev-27132	1340	42	taxpayer	taxpayer	NOUN
inlawrev-27132	1340	43	who	who	PRON
inlawrev-27132	1340	44	had	have	AUX
inlawrev-27132	1340	45	paid	pay	VERB
inlawrev-27132	1340	46	the	the	DET
inlawrev-27132	1340	47	overstated	overstate	VERB
inlawrev-27132	1340	48	property	property	NOUN
inlawrev-27132	1340	49	taxes.508	taxes.508	NOUN
inlawrev-27132	1340	50	the	the	DET
inlawrev-27132	1340	51	tax	tax	NOUN
inlawrev-27132	1340	52	court	court	NOUN
inlawrev-27132	1340	53	ignored	ignore	VERB
inlawrev-27132	1340	54	the	the	DET
inlawrev-27132	1340	55	ibtr	ibtr	NOUN
inlawrev-27132	1340	56	’s	’s	PART
inlawrev-27132	1340	57	argument	argument	NOUN
inlawrev-27132	1340	58	that	that	SCONJ
inlawrev-27132	1340	59	the	the	DET
inlawrev-27132	1340	60	question	question	NOUN
inlawrev-27132	1340	61	of	of	ADP
inlawrev-27132	1340	62	who	who	PRON
inlawrev-27132	1340	63	constitutes	constitute	VERB
inlawrev-27132	1340	64	a	a	DET
inlawrev-27132	1340	65	taxpayer	taxpayer	NOUN
inlawrev-27132	1340	66	for	for	ADP
inlawrev-27132	1340	67	purposes	purpose	NOUN
inlawrev-27132	1340	68	of	of	ADP
inlawrev-27132	1340	69	property	property	NOUN
inlawrev-27132	1340	70	tax	tax	NOUN
inlawrev-27132	1340	71	appeal	appeal	NOUN
inlawrev-27132	1340	72	constitutes	constitute	VERB
inlawrev-27132	1340	73	a	a	DET
inlawrev-27132	1340	74	legal	legal	ADJ
inlawrev-27132	1340	75	question	question	NOUN
inlawrev-27132	1340	76	rather	rather	ADV
inlawrev-27132	1340	77	than	than	ADP
inlawrev-27132	1340	78	a	a	DET
inlawrev-27132	1340	79	factual	factual	ADJ
inlawrev-27132	1340	80	one	one	NOUN
inlawrev-27132	1340	81	.	.	PUNCT
inlawrev-27132	1341	1	instead	instead	ADV
inlawrev-27132	1341	2	,	,	PUNCT
inlawrev-27132	1341	3	the	the	DET
inlawrev-27132	1341	4	court	court	NOUN
inlawrev-27132	1341	5	concluded	conclude	VERB
inlawrev-27132	1341	6	that	that	SCONJ
inlawrev-27132	1341	7	gilday	gilday	PROPN
inlawrev-27132	1341	8	’s	’s	PART
inlawrev-27132	1341	9	factual	factual	ADJ
inlawrev-27132	1341	10	claim	claim	NOUN
inlawrev-27132	1341	11	of	of	ADP
inlawrev-27132	1341	12	being	be	AUX
inlawrev-27132	1341	13	a	a	DET
inlawrev-27132	1341	14	taxpayer	taxpayer	NOUN
inlawrev-27132	1341	15	,	,	PUNCT
inlawrev-27132	1341	16	if	if	SCONJ
inlawrev-27132	1341	17	taken	take	VERB
inlawrev-27132	1341	18	as	as	ADP
inlawrev-27132	1341	19	true	true	ADJ
inlawrev-27132	1341	20	,	,	PUNCT
inlawrev-27132	1341	21	was	be	AUX
inlawrev-27132	1341	22	sufficient	sufficient	ADJ
inlawrev-27132	1341	23	to	to	PART
inlawrev-27132	1341	24	show	show	VERB
inlawrev-27132	1341	25	that	that	SCONJ
inlawrev-27132	1341	26	he	he	PRON
inlawrev-27132	1341	27	was	be	AUX
inlawrev-27132	1341	28	authorized	authorize	VERB
inlawrev-27132	1341	29	to	to	PART
inlawrev-27132	1341	30	pursue	pursue	VERB
inlawrev-27132	1341	31	the	the	DET
inlawrev-27132	1341	32	refund	refund	NOUN
inlawrev-27132	1341	33	claim	claim	NOUN
inlawrev-27132	1341	34	related	relate	VERB
inlawrev-27132	1341	35	to	to	ADP
inlawrev-27132	1341	36	the	the	DET
inlawrev-27132	1341	37	homestead	homestead	NOUN
inlawrev-27132	1341	38	deductions.509	deductions.509	NOUN
inlawrev-27132	1341	39	accordingly	accordingly	ADV
inlawrev-27132	1341	40	,	,	PUNCT
inlawrev-27132	1341	41	the	the	DET
inlawrev-27132	1341	42	tax	tax	NOUN
inlawrev-27132	1341	43	court	court	NOUN
inlawrev-27132	1341	44	reversed	reverse	VERB
inlawrev-27132	1341	45	the	the	DET
inlawrev-27132	1341	46	ibtr	ibtr	NOUN
inlawrev-27132	1341	47	’s	’s	PART
inlawrev-27132	1341	48	decision	decision	NOUN
inlawrev-27132	1341	49	and	and	CCONJ
inlawrev-27132	1341	50	remanded	remand	VERB
inlawrev-27132	1341	51	the	the	DET
inlawrev-27132	1341	52	case	case	NOUN
inlawrev-27132	1341	53	back	back	ADV
inlawrev-27132	1341	54	to	to	ADP
inlawrev-27132	1341	55	the	the	DET
inlawrev-27132	1341	56	ibtr	ibtr	NOUN
inlawrev-27132	1341	57	for	for	ADP
inlawrev-27132	1341	58	further	far	ADV
inlawrev-27132	1341	59	proceedings.510	proceedings.510	VERB
inlawrev-27132	1341	60	9	9	NUM
inlawrev-27132	1341	61	.	.	PUNCT
inlawrev-27132	1341	62	piotrowski	piotrowski	NOUN
inlawrev-27132	1341	63	bk	bk	VERB
inlawrev-27132	1341	64	#	#	SYM
inlawrev-27132	1341	65	5643	5643	NUM
inlawrev-27132	1341	66	,	,	PUNCT
inlawrev-27132	1341	67	llc	llc	PROPN
inlawrev-27132	1341	68	.	.	PUNCT
inlawrev-27132	1342	1	v.	v.	PROPN
inlawrev-27132	1342	2	shelby	shelby	PROPN
inlawrev-27132	1342	3	county	county	PROPN
inlawrev-27132	1342	4	assessor.511	assessor.511	PROPN
inlawrev-27132	1342	5	—	—	PUNCT
inlawrev-27132	1342	6	the	the	DET
inlawrev-27132	1342	7	issue	issue	NOUN
inlawrev-27132	1342	8	before	before	SCONJ
inlawrev-27132	1342	9	the	the	DET
inlawrev-27132	1342	10	tax	tax	NOUN
inlawrev-27132	1342	11	court	court	NOUN
inlawrev-27132	1342	12	was	be	AUX
inlawrev-27132	1342	13	whether	whether	SCONJ
inlawrev-27132	1342	14	the	the	DET
inlawrev-27132	1342	15	ibtr	ibtr	VERB
inlawrev-27132	1342	16	issued	issue	VERB
inlawrev-27132	1342	17	a	a	DET
inlawrev-27132	1342	18	decision	decision	NOUN
inlawrev-27132	1342	19	properly	properly	ADV
inlawrev-27132	1342	20	valuing	value	VERB
inlawrev-27132	1342	21	a	a	DET
inlawrev-27132	1342	22	taxpayer	taxpayer	NOUN
inlawrev-27132	1342	23	’s	’s	PART
inlawrev-27132	1342	24	renovated	renovate	VERB
inlawrev-27132	1342	25	property	property	NOUN
inlawrev-27132	1342	26	for	for	ADP
inlawrev-27132	1342	27	the	the	DET
inlawrev-27132	1342	28	2019	2019	NUM
inlawrev-27132	1342	29	tax	tax	NOUN
inlawrev-27132	1342	30	year.512	year.512	NOUN
inlawrev-27132	1342	31	in	in	ADP
inlawrev-27132	1342	32	shelbyville	shelbyville	PROPN
inlawrev-27132	1342	33	,	,	PUNCT
inlawrev-27132	1342	34	indiana	indiana	PROPN
inlawrev-27132	1342	35	,	,	PUNCT
inlawrev-27132	1342	36	piotrowski	piotrowski	NOUN
inlawrev-27132	1342	37	bk	bk	VERB
inlawrev-27132	1342	38	#	#	SYM
inlawrev-27132	1342	39	5643	5643	NUM
inlawrev-27132	1342	40	,	,	PUNCT
inlawrev-27132	1342	41	llc	llc	PROPN
inlawrev-27132	1342	42	,	,	PUNCT
inlawrev-27132	1342	43	(	(	PUNCT
inlawrev-27132	1342	44	“	"	PUNCT
inlawrev-27132	1342	45	piotrowski	piotrowski	NOUN
inlawrev-27132	1342	46	”	"	PUNCT
inlawrev-27132	1342	47	)	)	PUNCT
inlawrev-27132	1342	48	owned	own	VERB
inlawrev-27132	1342	49	a	a	DET
inlawrev-27132	1342	50	fast	fast	ADJ
inlawrev-27132	1342	51	-	-	PUNCT
inlawrev-27132	1342	52	food	food	NOUN
inlawrev-27132	1342	53	restaurant.513	restaurant.513	NOUN
inlawrev-27132	1342	54	the	the	DET
inlawrev-27132	1342	55	building	building	NOUN
inlawrev-27132	1342	56	housing	housing	NOUN
inlawrev-27132	1342	57	the	the	DET
inlawrev-27132	1342	58	restaurant	restaurant	NOUN
inlawrev-27132	1342	59	was	be	AUX
inlawrev-27132	1342	60	built	build	VERB
inlawrev-27132	1342	61	in	in	ADP
inlawrev-27132	1342	62	1987.514	1987.514	NUM
inlawrev-27132	1342	63	in	in	ADP
inlawrev-27132	1342	64	2016	2016	NUM
inlawrev-27132	1342	65	,	,	PUNCT
inlawrev-27132	1342	66	piotrowski	piotrowski	NOUN
inlawrev-27132	1342	67	renovated	renovate	VERB
inlawrev-27132	1342	68	the	the	DET
inlawrev-27132	1342	69	restaurant	restaurant	NOUN
inlawrev-27132	1342	70	,	,	PUNCT
inlawrev-27132	1342	71	spending	spend	VERB
inlawrev-27132	1342	72	approximately	approximately	ADV
inlawrev-27132	1342	73	$	$	SYM
inlawrev-27132	1342	74	300,000.515	300,000.515	NUM
inlawrev-27132	1342	75	for	for	ADP
inlawrev-27132	1342	76	the	the	DET
inlawrev-27132	1342	77	2017	2017	NUM
inlawrev-27132	1342	78	tax	tax	NOUN
inlawrev-27132	1342	79	year	year	NOUN
inlawrev-27132	1342	80	,	,	PUNCT
inlawrev-27132	1342	81	the	the	DET
inlawrev-27132	1342	82	shelby	shelby	PROPN
inlawrev-27132	1342	83	county	county	PROPN
inlawrev-27132	1342	84	assessor	assessor	NOUN
inlawrev-27132	1342	85	(	(	PUNCT
inlawrev-27132	1342	86	“	"	PUNCT
inlawrev-27132	1342	87	assessor	assessor	NOUN
inlawrev-27132	1342	88	”	"	PUNCT
inlawrev-27132	1342	89	)	)	PUNCT
inlawrev-27132	1342	90	increased	increase	VERB
inlawrev-27132	1342	91	the	the	DET
inlawrev-27132	1342	92	assessment	assessment	NOUN
inlawrev-27132	1342	93	of	of	ADP
inlawrev-27132	1342	94	piotrowski	piotrowski	NOUN
inlawrev-27132	1342	95	’s	’s	PART
inlawrev-27132	1342	96	property	property	NOUN
inlawrev-27132	1342	97	,	,	PUNCT
inlawrev-27132	1342	98	due	due	ADP
inlawrev-27132	1342	99	to	to	ADP
inlawrev-27132	1342	100	his	his	PRON
inlawrev-27132	1342	101	improvements	improvement	NOUN
inlawrev-27132	1342	102	,	,	PUNCT
inlawrev-27132	1342	103	from	from	ADP
inlawrev-27132	1342	104	$	$	SYM
inlawrev-27132	1342	105	466,700	466,700	NUM
inlawrev-27132	1342	106	to	to	PART
inlawrev-27132	1342	107	$	$	SYM
inlawrev-27132	1342	108	623,200.516	623,200.516	NUM
inlawrev-27132	1342	109	for	for	ADP
inlawrev-27132	1342	110	the	the	DET
inlawrev-27132	1342	111	2018	2018	NUM
inlawrev-27132	1342	112	tax	tax	NOUN
inlawrev-27132	1342	113	year	year	NOUN
inlawrev-27132	1342	114	,	,	PUNCT
inlawrev-27132	1342	115	the	the	DET
inlawrev-27132	1342	116	assessor	assessor	NOUN
inlawrev-27132	1342	117	increased	increase	VERB
inlawrev-27132	1342	118	the	the	DET
inlawrev-27132	1342	119	assessed	assessed	ADJ
inlawrev-27132	1342	120	value	value	NOUN
inlawrev-27132	1342	121	from	from	ADP
inlawrev-27132	1342	122	$	$	SYM
inlawrev-27132	1342	123	623,200	623,200	NUM
inlawrev-27132	1342	124	to	to	PART
inlawrev-27132	1342	125	$	$	SYM
inlawrev-27132	1342	126	652,800.517	652,800.517	NOUN
inlawrev-27132	1342	127	although	although	SCONJ
inlawrev-27132	1342	128	piotrowski	piotrowski	NOUN
inlawrev-27132	1342	129	did	do	AUX
inlawrev-27132	1342	130	not	not	PART
inlawrev-27132	1342	131	appeal	appeal	VERB
inlawrev-27132	1342	132	either	either	CCONJ
inlawrev-27132	1342	133	the	the	DET
inlawrev-27132	1342	134	2017	2017	NUM
inlawrev-27132	1342	135	or	or	CCONJ
inlawrev-27132	1342	136	2018	2018	NUM
inlawrev-27132	1342	137	assessment	assessment	NOUN
inlawrev-27132	1342	138	increases	increase	NOUN
inlawrev-27132	1342	139	,	,	PUNCT
inlawrev-27132	1342	140	in	in	ADP
inlawrev-27132	1342	141	2019	2019	NUM
inlawrev-27132	1342	142	,	,	PUNCT
inlawrev-27132	1342	143	piotrowski	piotrowski	NOUN
inlawrev-27132	1342	144	challenged	challenge	VERB
inlawrev-27132	1342	145	these	these	DET
inlawrev-27132	1342	146	assessment	assessment	NOUN
inlawrev-27132	1342	147	increases	increase	NOUN
inlawrev-27132	1342	148	before	before	SCONJ
inlawrev-27132	1342	149	the	the	DET
inlawrev-27132	1342	150	shelby	shelby	PROPN
inlawrev-27132	1342	151	county	county	PROPN
inlawrev-27132	1342	152	ptaboa.518	ptaboa.518	NOUN
inlawrev-27132	1342	153	the	the	DET
inlawrev-27132	1342	154	ptaboa	ptaboa	NOUN
inlawrev-27132	1342	155	denied	deny	VERB
inlawrev-27132	1342	156	piotrowski	piotrowski	NOUN
inlawrev-27132	1342	157	’s	’s	PART
inlawrev-27132	1342	158	appeal	appeal	NOUN
inlawrev-27132	1342	159	,	,	PUNCT
inlawrev-27132	1342	160	and	and	CCONJ
inlawrev-27132	1342	161	piotrowski	piotrowski	NOUN
inlawrev-27132	1342	162	sought	seek	VERB
inlawrev-27132	1342	163	review	review	NOUN
inlawrev-27132	1342	164	by	by	ADP
inlawrev-27132	1342	165	the	the	DET
inlawrev-27132	1342	166	ibtr.519	ibtr.519	NOUN
inlawrev-27132	1342	167	before	before	SCONJ
inlawrev-27132	1342	168	the	the	DET
inlawrev-27132	1342	169	ibtr	ibtr	ADJ
inlawrev-27132	1342	170	,	,	PUNCT
inlawrev-27132	1342	171	piotrowski	piotrowski	NOUN
inlawrev-27132	1342	172	argued	argue	VERB
inlawrev-27132	1342	173	that	that	SCONJ
inlawrev-27132	1342	174	the	the	DET
inlawrev-27132	1342	175	assessor	assessor	NOUN
inlawrev-27132	1342	176	over	over	ADV
inlawrev-27132	1342	177	-	-	PUNCT
inlawrev-27132	1342	178	assessed	assess	VERB
inlawrev-27132	1342	179	its	its	PRON
inlawrev-27132	1342	180	building	building	NOUN
inlawrev-27132	1342	181	by	by	ADP
inlawrev-27132	1342	182	failing	fail	VERB
inlawrev-27132	1342	183	to	to	PART
inlawrev-27132	1342	184	properly	properly	ADV
inlawrev-27132	1342	185	apply	apply	VERB
inlawrev-27132	1342	186	the	the	DET
inlawrev-27132	1342	187	depreciation	depreciation	NOUN
inlawrev-27132	1342	188	tables	table	NOUN
inlawrev-27132	1342	189	contained	contain	VERB
inlawrev-27132	1342	190	in	in	ADP
inlawrev-27132	1342	191	indiana	indiana	PROPN
inlawrev-27132	1342	192	’s	’s	PART
inlawrev-27132	1342	193	assessment	assessment	NOUN
inlawrev-27132	1342	194	guidelines.520	guidelines.520	PROPN
inlawrev-27132	1342	195	piotrowski	piotrowski	NOUN
inlawrev-27132	1342	196	argued	argue	VERB
inlawrev-27132	1342	197	that	that	SCONJ
inlawrev-27132	1342	198	,	,	PUNCT
inlawrev-27132	1342	199	pursuant	pursuant	ADJ
inlawrev-27132	1342	200	to	to	ADP
inlawrev-27132	1342	201	those	those	DET
inlawrev-27132	1342	202	guidelines	guideline	NOUN
inlawrev-27132	1342	203	and	and	CCONJ
inlawrev-27132	1342	204	given	give	VERB
inlawrev-27132	1342	205	the	the	DET
inlawrev-27132	1342	206	building	building	NOUN
inlawrev-27132	1342	207	’s	’s	PART
inlawrev-27132	1342	208	age	age	NOUN
inlawrev-27132	1342	209	of	of	ADP
inlawrev-27132	1342	210	32	32	NUM
inlawrev-27132	1342	211	years	year	NOUN
inlawrev-27132	1342	212	,	,	PUNCT
inlawrev-27132	1342	213	the	the	DET
inlawrev-27132	1342	214	assessor	assessor	NOUN
inlawrev-27132	1342	215	should	should	AUX
inlawrev-27132	1342	216	have	have	AUX
inlawrev-27132	1342	217	applied	apply	VERB
inlawrev-27132	1342	218	an	an	DET
inlawrev-27132	1342	219	80	80	NUM
inlawrev-27132	1342	220	%	%	NOUN
inlawrev-27132	1342	221	physical	physical	ADJ
inlawrev-27132	1342	222	depreciation	depreciation	NOUN
inlawrev-27132	1342	223	adjustment	adjustment	NOUN
inlawrev-27132	1342	224	to	to	ADP
inlawrev-27132	1342	225	the	the	DET
inlawrev-27132	1342	226	assessment.521	assessment.521	NOUN
inlawrev-27132	1342	227	instead	instead	ADV
inlawrev-27132	1342	228	,	,	PUNCT
inlawrev-27132	1342	229	he	he	PRON
inlawrev-27132	1342	230	argued	argue	VERB
inlawrev-27132	1342	231	the	the	DET
inlawrev-27132	1342	232	assessor	assessor	NOUN
inlawrev-27132	1342	233	applied	apply	VERB
inlawrev-27132	1342	234	only	only	ADV
inlawrev-27132	1342	235	an	an	DET
inlawrev-27132	1342	236	10	10	NUM
inlawrev-27132	1342	237	%	%	NOUN
inlawrev-27132	1342	238	physical	physical	ADJ
inlawrev-27132	1342	239	depreciation	depreciation	NOUN
inlawrev-27132	1342	240	adjustment	adjustment	NOUN
inlawrev-27132	1342	241	to	to	ADP
inlawrev-27132	1342	242	507	507	NUM
inlawrev-27132	1342	243	.	.	PUNCT
inlawrev-27132	1343	1	i	i	PRON
inlawrev-27132	1343	2	d.	d.	PROPN
inlawrev-27132	1343	3	at	at	ADP
inlawrev-27132	1343	4	1005	1005	NUM
inlawrev-27132	1343	5	.	.	PUNCT
inlawrev-27132	1344	1	508	508	NUM
inlawrev-27132	1344	2	.	.	PUNCT
inlawrev-27132	1345	1	i	i	PRON
inlawrev-27132	1345	2	d.	d.	PROPN
inlawrev-27132	1345	3	at	at	ADP
inlawrev-27132	1345	4	1006	1006	NUM
inlawrev-27132	1345	5	.	.	PUNCT
inlawrev-27132	1346	1	509	509	NUM
inlawrev-27132	1346	2	.	.	PUNCT
inlawrev-27132	1347	1	i	i	PRON
inlawrev-27132	1347	2	d.	d.	PROPN
inlawrev-27132	1347	3	510	510	NUM
inlawrev-27132	1347	4	.	.	PUNCT
inlawrev-27132	1348	1	i	i	PRON
inlawrev-27132	1348	2	d.	d.	PROPN
inlawrev-27132	1348	3	511	511	NUM
inlawrev-27132	1348	4	.	.	PUNCT
inlawrev-27132	1348	5	piotrowski	piotrowski	NOUN
inlawrev-27132	1348	6	bk	bk	VERB
inlawrev-27132	1348	7	#	#	SYM
inlawrev-27132	1348	8	5643	5643	NUM
inlawrev-27132	1348	9	,	,	PUNCT
inlawrev-27132	1348	10	llc	llc	PROPN
inlawrev-27132	1348	11	.	.	PUNCT
inlawrev-27132	1349	1	v.	v.	PROPN
inlawrev-27132	1349	2	shelby	shelby	PROPN
inlawrev-27132	1349	3	county	county	PROPN
inlawrev-27132	1349	4	assessor	assessor	NOUN
inlawrev-27132	1349	5	,	,	PUNCT
inlawrev-27132	1349	6	177	177	NUM
inlawrev-27132	1349	7	n.e.3d	n.e.3d	NUM
inlawrev-27132	1349	8	127	127	NUM
inlawrev-27132	1349	9	(	(	PUNCT
inlawrev-27132	1349	10	ind	ind	NOUN
inlawrev-27132	1349	11	.	.	PUNCT
inlawrev-27132	1350	1	t.c	t.c	PROPN
inlawrev-27132	1350	2	.	.	PROPN
inlawrev-27132	1350	3	2021	2021	NUM
inlawrev-27132	1350	4	)	)	PUNCT
inlawrev-27132	1350	5	.	.	PUNCT
inlawrev-27132	1351	1	512	512	NUM
inlawrev-27132	1351	2	.	.	PUNCT
inlawrev-27132	1352	1	i	i	PRON
inlawrev-27132	1352	2	d.	d.	PROPN
inlawrev-27132	1352	3	at	at	ADP
inlawrev-27132	1352	4	129	129	NUM
inlawrev-27132	1352	5	.	.	PUNCT
inlawrev-27132	1353	1	513	513	NUM
inlawrev-27132	1353	2	.	.	PUNCT
inlawrev-27132	1354	1	i	i	PRON
inlawrev-27132	1354	2	d.	d.	PROPN
inlawrev-27132	1354	3	514	514	NUM
inlawrev-27132	1354	4	.	.	PUNCT
inlawrev-27132	1355	1	i	i	PRON
inlawrev-27132	1355	2	d.	d.	PROPN
inlawrev-27132	1355	3	515	515	NUM
inlawrev-27132	1355	4	.	.	PUNCT
inlawrev-27132	1356	1	i	i	PRON
inlawrev-27132	1356	2	d.	d.	VERB
inlawrev-27132	1356	3	at	at	ADP
inlawrev-27132	1356	4	129	129	NUM
inlawrev-27132	1356	5	-	-	SYM
inlawrev-27132	1356	6	30	30	NUM
inlawrev-27132	1356	7	.	.	PUNCT
inlawrev-27132	1357	1	516	516	NUM
inlawrev-27132	1357	2	.	.	PUNCT
inlawrev-27132	1358	1	i	i	PRON
inlawrev-27132	1358	2	d.	d.	PROPN
inlawrev-27132	1358	3	at	at	ADP
inlawrev-27132	1358	4	130	130	NUM
inlawrev-27132	1358	5	.	.	PUNCT
inlawrev-27132	1359	1	517	517	NUM
inlawrev-27132	1359	2	.	.	PUNCT
inlawrev-27132	1360	1	i	i	PRON
inlawrev-27132	1360	2	d.	d.	PROPN
inlawrev-27132	1360	3	518	518	NUM
inlawrev-27132	1360	4	.	.	PUNCT
inlawrev-27132	1361	1	i	i	PRON
inlawrev-27132	1361	2	d.	d.	PROPN
inlawrev-27132	1361	3	519	519	NUM
inlawrev-27132	1361	4	.	.	PUNCT
inlawrev-27132	1362	1	i	i	PRON
inlawrev-27132	1362	2	d.	d.	PROPN
inlawrev-27132	1362	3	520	520	NUM
inlawrev-27132	1362	4	.	.	PUNCT
inlawrev-27132	1363	1	i	i	PRON
inlawrev-27132	1363	2	d.	d.	PROPN
inlawrev-27132	1363	3	521	521	NUM
inlawrev-27132	1363	4	.	.	PUNCT
inlawrev-27132	1364	1	i	i	PRON
inlawrev-27132	1364	2	d.	d.	PROPN
inlawrev-27132	1364	3	2022	2022	NUM
inlawrev-27132	1364	4	]	]	PUNCT
inlawrev-27132	1364	5	tax	tax	NOUN
inlawrev-27132	1364	6	law	law	NOUN
inlawrev-27132	1364	7	–	–	PUNCT
inlawrev-27132	1364	8	state	state	NOUN
inlawrev-27132	1364	9	715	715	NUM
inlawrev-27132	1364	10	account	account	NOUN
inlawrev-27132	1364	11	for	for	ADP
inlawrev-27132	1364	12	the	the	DET
inlawrev-27132	1364	13	building	building	NOUN
inlawrev-27132	1364	14	’s	’s	ADV
inlawrev-27132	1364	15	improvements.522	improvements.522	NOUN
inlawrev-27132	1364	16	piotrowski	piotrowski	NOUN
inlawrev-27132	1364	17	claimed	claim	VERB
inlawrev-27132	1364	18	that	that	SCONJ
inlawrev-27132	1364	19	the	the	DET
inlawrev-27132	1364	20	assessor	assessor	NOUN
inlawrev-27132	1364	21	’s	’s	PART
inlawrev-27132	1364	22	actions	action	NOUN
inlawrev-27132	1364	23	effectively	effectively	ADV
inlawrev-27132	1364	24	deemed	deem	VERB
inlawrev-27132	1364	25	its	its	PRON
inlawrev-27132	1364	26	32	32	NUM
inlawrev-27132	1364	27	-	-	PUNCT
inlawrev-27132	1364	28	year	year	NOUN
inlawrev-27132	1364	29	-	-	PUNCT
inlawrev-27132	1364	30	old	old	ADJ
inlawrev-27132	1364	31	building	building	NOUN
inlawrev-27132	1364	32	as	as	ADP
inlawrev-27132	1364	33	three	three	NUM
inlawrev-27132	1364	34	years	year	NOUN
inlawrev-27132	1364	35	old.523	old.523	ADJ
inlawrev-27132	1364	36	piotrowski	piotrowski	NOUN
inlawrev-27132	1364	37	argued	argue	VERB
inlawrev-27132	1364	38	that	that	SCONJ
inlawrev-27132	1364	39	the	the	DET
inlawrev-27132	1364	40	assessor	assessor	NOUN
inlawrev-27132	1364	41	’s	’s	PART
inlawrev-27132	1364	42	age	age	NOUN
inlawrev-27132	1364	43	adjustment	adjustment	NOUN
inlawrev-27132	1364	44	would	would	AUX
inlawrev-27132	1364	45	have	have	AUX
inlawrev-27132	1364	46	been	be	AUX
inlawrev-27132	1364	47	permitted	permit	VERB
inlawrev-27132	1364	48	only	only	ADV
inlawrev-27132	1364	49	if	if	SCONJ
inlawrev-27132	1364	50	improvements	improvement	NOUN
inlawrev-27132	1364	51	added	add	VERB
inlawrev-27132	1364	52	square	square	ADJ
inlawrev-27132	1364	53	footage	footage	NOUN
inlawrev-27132	1364	54	to	to	ADP
inlawrev-27132	1364	55	the	the	DET
inlawrev-27132	1364	56	building	building	NOUN
inlawrev-27132	1364	57	’s	’s	PART
inlawrev-27132	1364	58	original	original	ADJ
inlawrev-27132	1364	59	size.524	size.524	NOUN
inlawrev-27132	1364	60	piotrowski	piotrowski	NOUN
inlawrev-27132	1364	61	’s	’s	PART
inlawrev-27132	1364	62	renovation	renovation	NOUN
inlawrev-27132	1364	63	had	have	AUX
inlawrev-27132	1364	64	not	not	PART
inlawrev-27132	1364	65	done	do	VERB
inlawrev-27132	1364	66	this.525	this.525	NOUN
inlawrev-27132	1364	67	the	the	DET
inlawrev-27132	1364	68	assessor	assessor	NOUN
inlawrev-27132	1364	69	responded	respond	VERB
inlawrev-27132	1364	70	,	,	PUNCT
inlawrev-27132	1364	71	arguing	argue	VERB
inlawrev-27132	1364	72	that	that	SCONJ
inlawrev-27132	1364	73	piotrowski	piotrowski	PROPN
inlawrev-27132	1364	74	’s	’s	PART
inlawrev-27132	1364	75	suggested	suggest	VERB
inlawrev-27132	1364	76	application	application	NOUN
inlawrev-27132	1364	77	of	of	ADP
inlawrev-27132	1364	78	the	the	DET
inlawrev-27132	1364	79	guidelines	guideline	NOUN
inlawrev-27132	1364	80	’	'	PUNCT
inlawrev-27132	1364	81	depreciation	depreciation	NOUN
inlawrev-27132	1364	82	schedules	schedule	NOUN
inlawrev-27132	1364	83	would	would	AUX
inlawrev-27132	1364	84	not	not	PART
inlawrev-27132	1364	85	have	have	AUX
inlawrev-27132	1364	86	accurately	accurately	ADV
inlawrev-27132	1364	87	reflected	reflect	VERB
inlawrev-27132	1364	88	the	the	DET
inlawrev-27132	1364	89	restaurant	restaurant	NOUN
inlawrev-27132	1364	90	building	building	NOUN
inlawrev-27132	1364	91	’s	’s	PART
inlawrev-27132	1364	92	market	market	NOUN
inlawrev-27132	1364	93	value	value	NOUN
inlawrev-27132	1364	94	-	-	PUNCT
inlawrev-27132	1364	95	in	in	ADP
inlawrev-27132	1364	96	-	-	PUNCT
inlawrev-27132	1364	97	use.526	use.526	NOUN
inlawrev-27132	1364	98	the	the	DET
inlawrev-27132	1364	99	assessor	assessor	NOUN
inlawrev-27132	1364	100	noted	note	VERB
inlawrev-27132	1364	101	that	that	SCONJ
inlawrev-27132	1364	102	the	the	DET
inlawrev-27132	1364	103	building	building	NOUN
inlawrev-27132	1364	104	’s	’s	PART
inlawrev-27132	1364	105	extensive	extensive	ADJ
inlawrev-27132	1364	106	renovations	renovation	NOUN
inlawrev-27132	1364	107	effectively	effectively	ADV
inlawrev-27132	1364	108	rendered	render	VERB
inlawrev-27132	1364	109	it	it	PRON
inlawrev-27132	1364	110	a	a	DET
inlawrev-27132	1364	111	brand	brand	NOUN
inlawrev-27132	1364	112	-	-	PUNCT
inlawrev-27132	1364	113	new	new	ADJ
inlawrev-27132	1364	114	building	building	NOUN
inlawrev-27132	1364	115	,	,	PUNCT
inlawrev-27132	1364	116	thereby	thereby	ADV
inlawrev-27132	1364	117	increasing	increase	VERB
inlawrev-27132	1364	118	the	the	DET
inlawrev-27132	1364	119	building	building	NOUN
inlawrev-27132	1364	120	’s	’s	PART
inlawrev-27132	1364	121	life	life	NOUN
inlawrev-27132	1364	122	expectancy	expectancy	NOUN
inlawrev-27132	1364	123	and	and	CCONJ
inlawrev-27132	1364	124	countering	counter	VERB
inlawrev-27132	1364	125	its	its	PRON
inlawrev-27132	1364	126	physical	physical	ADJ
inlawrev-27132	1364	127	depreciation.527	depreciation.527	NOUN
inlawrev-27132	1364	128	the	the	DET
inlawrev-27132	1364	129	assessor	assessor	NOUN
inlawrev-27132	1364	130	noted	note	VERB
inlawrev-27132	1364	131	that	that	SCONJ
inlawrev-27132	1364	132	indiana	indiana	PROPN
inlawrev-27132	1364	133	’s	’s	PART
inlawrev-27132	1364	134	assessment	assessment	NOUN
inlawrev-27132	1364	135	guidelines	guideline	NOUN
inlawrev-27132	1364	136	gave	give	VERB
inlawrev-27132	1364	137	the	the	DET
inlawrev-27132	1364	138	assessor	assessor	NOUN
inlawrev-27132	1364	139	the	the	DET
inlawrev-27132	1364	140	discretion	discretion	NOUN
inlawrev-27132	1364	141	to	to	PART
inlawrev-27132	1364	142	compute	compute	VERB
inlawrev-27132	1364	143	a	a	DET
inlawrev-27132	1364	144	building	building	NOUN
inlawrev-27132	1364	145	’s	’s	PART
inlawrev-27132	1364	146	effective	effective	ADJ
inlawrev-27132	1364	147	age	age	NOUN
inlawrev-27132	1364	148	,	,	PUNCT
inlawrev-27132	1364	149	which	which	PRON
inlawrev-27132	1364	150	impacted	impact	VERB
inlawrev-27132	1364	151	the	the	DET
inlawrev-27132	1364	152	amount	amount	NOUN
inlawrev-27132	1364	153	of	of	ADP
inlawrev-27132	1364	154	physical	physical	ADJ
inlawrev-27132	1364	155	depreciation	depreciation	NOUN
inlawrev-27132	1364	156	applied	apply	VERB
inlawrev-27132	1364	157	in	in	ADP
inlawrev-27132	1364	158	determining	determine	VERB
inlawrev-27132	1364	159	a	a	DET
inlawrev-27132	1364	160	property	property	NOUN
inlawrev-27132	1364	161	’s	’s	PART
inlawrev-27132	1364	162	market	market	NOUN
inlawrev-27132	1364	163	value	value	NOUN
inlawrev-27132	1364	164	-	-	PUNCT
inlawrev-27132	1364	165	in	in	ADP
inlawrev-27132	1364	166	-	-	PUNCT
inlawrev-27132	1364	167	use.528	use.528	NOUN
inlawrev-27132	1364	168	the	the	DET
inlawrev-27132	1364	169	ibtr	ibtr	PROPN
inlawrev-27132	1364	170	issued	issue	VERB
inlawrev-27132	1364	171	its	its	PRON
inlawrev-27132	1364	172	opinion	opinion	NOUN
inlawrev-27132	1364	173	upholding	uphold	VERB
inlawrev-27132	1364	174	the	the	DET
inlawrev-27132	1364	175	assessor	assessor	NOUN
inlawrev-27132	1364	176	’s	’s	PART
inlawrev-27132	1364	177	assessment	assessment	NOUN
inlawrev-27132	1364	178	.	.	PUNCT
inlawrev-27132	1365	1	it	it	PRON
inlawrev-27132	1365	2	explained	explain	VERB
inlawrev-27132	1365	3	that	that	SCONJ
inlawrev-27132	1365	4	,	,	PUNCT
inlawrev-27132	1365	5	pursuant	pursuant	ADJ
inlawrev-27132	1365	6	to	to	ADP
inlawrev-27132	1365	7	tax	tax	NOUN
inlawrev-27132	1365	8	court	court	NOUN
inlawrev-27132	1365	9	precedent	precedent	NOUN
inlawrev-27132	1365	10	,	,	PUNCT
inlawrev-27132	1365	11	piotrowski	piotrowski	NOUN
inlawrev-27132	1365	12	bore	bear	VERB
inlawrev-27132	1365	13	the	the	DET
inlawrev-27132	1365	14	burden	burden	NOUN
inlawrev-27132	1365	15	of	of	ADP
inlawrev-27132	1365	16	proof	proof	NOUN
inlawrev-27132	1365	17	,	,	PUNCT
inlawrev-27132	1365	18	and	and	CCONJ
inlawrev-27132	1365	19	this	this	PRON
inlawrev-27132	1365	20	required	require	VERB
inlawrev-27132	1365	21	that	that	DET
inlawrev-27132	1365	22	piotrowski	piotrowski	NOUN
inlawrev-27132	1365	23	do	do	VERB
inlawrev-27132	1365	24	more	more	ADJ
inlawrev-27132	1365	25	than	than	SCONJ
inlawrev-27132	1365	26	merely	merely	ADV
inlawrev-27132	1365	27	attack	attack	VERB
inlawrev-27132	1365	28	the	the	DET
inlawrev-27132	1365	29	methodology	methodology	NOUN
inlawrev-27132	1365	30	used	use	VERB
inlawrev-27132	1365	31	by	by	ADP
inlawrev-27132	1365	32	the	the	DET
inlawrev-27132	1365	33	assessor.529	assessor.529	ADJ
inlawrev-27132	1365	34	piotrowski	piotrowski	NOUN
inlawrev-27132	1365	35	’s	’s	PART
inlawrev-27132	1365	36	burden	burden	NOUN
inlawrev-27132	1365	37	required	require	VERB
inlawrev-27132	1365	38	it	it	PRON
inlawrev-27132	1365	39	to	to	PART
inlawrev-27132	1365	40	present	present	VERB
inlawrev-27132	1365	41	its	its	PRON
inlawrev-27132	1365	42	own	own	ADJ
inlawrev-27132	1365	43	market	market	NOUN
inlawrev-27132	1365	44	-	-	PUNCT
inlawrev-27132	1365	45	based	base	VERB
inlawrev-27132	1365	46	evidence	evidence	NOUN
inlawrev-27132	1365	47	to	to	PART
inlawrev-27132	1365	48	demonstrate	demonstrate	VERB
inlawrev-27132	1365	49	that	that	SCONJ
inlawrev-27132	1365	50	the	the	DET
inlawrev-27132	1365	51	assessment	assessment	NOUN
inlawrev-27132	1365	52	did	do	AUX
inlawrev-27132	1365	53	not	not	PART
inlawrev-27132	1365	54	accurately	accurately	ADV
inlawrev-27132	1365	55	reflect	reflect	VERB
inlawrev-27132	1365	56	its	its	PRON
inlawrev-27132	1365	57	building	building	NOUN
inlawrev-27132	1365	58	’s	’s	PART
inlawrev-27132	1365	59	market	market	NOUN
inlawrev-27132	1365	60	value	value	NOUN
inlawrev-27132	1365	61	-	-	PUNCT
inlawrev-27132	1365	62	in	in	ADP
inlawrev-27132	1365	63	-	-	PUNCT
inlawrev-27132	1365	64	use.530	use.530	NOUN
inlawrev-27132	1365	65	because	because	SCONJ
inlawrev-27132	1365	66	piotrowski	piotrowski	PROPN
inlawrev-27132	1365	67	failed	fail	VERB
inlawrev-27132	1365	68	to	to	PART
inlawrev-27132	1365	69	do	do	VERB
inlawrev-27132	1365	70	this	this	PRON
inlawrev-27132	1365	71	,	,	PUNCT
inlawrev-27132	1365	72	the	the	DET
inlawrev-27132	1365	73	case	case	NOUN
inlawrev-27132	1365	74	must	must	AUX
inlawrev-27132	1365	75	fail.531	fail.531	PROPN
inlawrev-27132	1365	76	piotrowski	piotrowski	NOUN
inlawrev-27132	1365	77	challenged	challenge	VERB
inlawrev-27132	1365	78	the	the	DET
inlawrev-27132	1365	79	ibtr	ibtr	NOUN
inlawrev-27132	1365	80	’s	’s	PART
inlawrev-27132	1365	81	decision	decision	NOUN
inlawrev-27132	1365	82	before	before	SCONJ
inlawrev-27132	1365	83	the	the	DET
inlawrev-27132	1365	84	tax	tax	NOUN
inlawrev-27132	1365	85	court.532	court.532	NOUN
inlawrev-27132	1365	86	the	the	DET
inlawrev-27132	1365	87	tax	tax	NOUN
inlawrev-27132	1365	88	court	court	NOUN
inlawrev-27132	1365	89	explained	explain	VERB
inlawrev-27132	1365	90	that	that	SCONJ
inlawrev-27132	1365	91	indiana	indiana	PROPN
inlawrev-27132	1365	92	’s	’s	PART
inlawrev-27132	1365	93	pre-2002	pre-2002	NOUN
inlawrev-27132	1365	94	property	property	NOUN
inlawrev-27132	1365	95	tax	tax	NOUN
inlawrev-27132	1365	96	system	system	NOUN
inlawrev-27132	1365	97	had	have	AUX
inlawrev-27132	1365	98	focused	focus	VERB
inlawrev-27132	1365	99	on	on	ADP
inlawrev-27132	1365	100	the	the	DET
inlawrev-27132	1365	101	methodology	methodology	NOUN
inlawrev-27132	1365	102	the	the	DET
inlawrev-27132	1365	103	assessor	assessor	NOUN
inlawrev-27132	1365	104	used.533	used.533	VERB
inlawrev-27132	1365	105	in	in	ADP
inlawrev-27132	1365	106	other	other	ADJ
inlawrev-27132	1365	107	words	word	NOUN
inlawrev-27132	1365	108	,	,	PUNCT
inlawrev-27132	1365	109	under	under	ADP
inlawrev-27132	1365	110	the	the	DET
inlawrev-27132	1365	111	old	old	ADJ
inlawrev-27132	1365	112	system	system	NOUN
inlawrev-27132	1365	113	,	,	PUNCT
inlawrev-27132	1365	114	a	a	DET
inlawrev-27132	1365	115	property	property	NOUN
inlawrev-27132	1365	116	’s	’s	PART
inlawrev-27132	1365	117	assessed	assess	VERB
inlawrev-27132	1365	118	value	value	NOUN
inlawrev-27132	1365	119	was	be	AUX
inlawrev-27132	1365	120	deemed	deem	VERB
inlawrev-27132	1365	121	correct	correct	ADJ
inlawrev-27132	1365	122	if	if	SCONJ
inlawrev-27132	1365	123	the	the	DET
inlawrev-27132	1365	124	assessor	assessor	NOUN
inlawrev-27132	1365	125	correctly	correctly	ADV
inlawrev-27132	1365	126	applied	apply	VERB
inlawrev-27132	1365	127	the	the	DET
inlawrev-27132	1365	128	assessment	assessment	NOUN
inlawrev-27132	1365	129	regulations.534	regulations.534	VERB
inlawrev-27132	1365	130	this	this	DET
inlawrev-27132	1365	131	system	system	NOUN
inlawrev-27132	1365	132	was	be	AUX
inlawrev-27132	1365	133	one	one	NUM
inlawrev-27132	1365	134	of	of	ADP
inlawrev-27132	1365	135	form	form	NOUN
inlawrev-27132	1365	136	over	over	ADP
inlawrev-27132	1365	137	substance	substance	NOUN
inlawrev-27132	1365	138	.	.	PUNCT
inlawrev-27132	1366	1	post-2002	post-2002	NOUN
inlawrev-27132	1366	2	,	,	PUNCT
inlawrev-27132	1366	3	however	however	ADV
inlawrev-27132	1366	4	,	,	PUNCT
inlawrev-27132	1366	5	the	the	DET
inlawrev-27132	1366	6	indiana	indiana	PROPN
inlawrev-27132	1366	7	general	general	PROPN
inlawrev-27132	1366	8	assembly	assembly	PROPN
inlawrev-27132	1366	9	put	put	VERB
inlawrev-27132	1366	10	substance	substance	NOUN
inlawrev-27132	1366	11	over	over	ADP
inlawrev-27132	1366	12	form	form	NOUN
inlawrev-27132	1366	13	,	,	PUNCT
inlawrev-27132	1366	14	replacing	replace	VERB
inlawrev-27132	1366	15	the	the	DET
inlawrev-27132	1366	16	old	old	ADJ
inlawrev-27132	1366	17	property	property	NOUN
inlawrev-27132	1366	18	tax	tax	NOUN
inlawrev-27132	1366	19	system	system	NOUN
inlawrev-27132	1366	20	with	with	ADP
inlawrev-27132	1366	21	the	the	DET
inlawrev-27132	1366	22	new	new	ADJ
inlawrev-27132	1366	23	market	market	NOUN
inlawrev-27132	1366	24	value	value	NOUN
inlawrev-27132	1366	25	-	-	PUNCT
inlawrev-27132	1366	26	in	in	ADP
inlawrev-27132	1366	27	-	-	PUNCT
inlawrev-27132	1366	28	use	use	NOUN
inlawrev-27132	1366	29	system	system	NOUN
inlawrev-27132	1366	30	,	,	PUNCT
inlawrev-27132	1366	31	which	which	PRON
inlawrev-27132	1366	32	focused	focus	VERB
inlawrev-27132	1366	33	on	on	ADP
inlawrev-27132	1366	34	the	the	DET
inlawrev-27132	1366	35	external	external	ADJ
inlawrev-27132	1366	36	,	,	PUNCT
inlawrev-27132	1366	37	objectively	objectively	ADV
inlawrev-27132	1366	38	verifiable	verifiable	ADJ
inlawrev-27132	1366	39	standard	standard	NOUN
inlawrev-27132	1366	40	of	of	ADP
inlawrev-27132	1366	41	market	market	NOUN
inlawrev-27132	1366	42	value	value	NOUN
inlawrev-27132	1366	43	-	-	PUNCT
inlawrev-27132	1366	44	in	in	ADP
inlawrev-27132	1366	45	-	-	PUNCT
inlawrev-27132	1366	46	use	use	NOUN
inlawrev-27132	1366	47	to	to	PART
inlawrev-27132	1366	48	measure	measure	VERB
inlawrev-27132	1366	49	a	a	DET
inlawrev-27132	1366	50	property	property	NOUN
inlawrev-27132	1366	51	’s	’s	NOUN
inlawrev-27132	1366	52	assessment.535	assessment.535	NOUN
inlawrev-27132	1366	53	in	in	ADP
inlawrev-27132	1366	54	2011	2011	NUM
inlawrev-27132	1366	55	,	,	PUNCT
inlawrev-27132	1366	56	the	the	DET
inlawrev-27132	1366	57	administrative	administrative	ADJ
inlawrev-27132	1366	58	regulations	regulation	NOUN
inlawrev-27132	1366	59	pertaining	pertain	VERB
inlawrev-27132	1366	60	to	to	ADP
inlawrev-27132	1366	61	property	property	NOUN
inlawrev-27132	1366	62	taxation	taxation	NOUN
inlawrev-27132	1366	63	incorporated	incorporate	VERB
inlawrev-27132	1366	64	all	all	DET
inlawrev-27132	1366	65	the	the	DET
inlawrev-27132	1366	66	editions	edition	NOUN
inlawrev-27132	1366	67	of	of	ADP
inlawrev-27132	1366	68	the	the	DET
inlawrev-27132	1366	69	522	522	NUM
inlawrev-27132	1366	70	.	.	PUNCT
inlawrev-27132	1367	1	i	i	PRON
inlawrev-27132	1367	2	d.	d.	PROPN
inlawrev-27132	1367	3	523	523	NUM
inlawrev-27132	1367	4	.	.	PUNCT
inlawrev-27132	1368	1	i	i	PRON
inlawrev-27132	1368	2	d.	d.	PROPN
inlawrev-27132	1368	3	524	524	NUM
inlawrev-27132	1368	4	.	.	PUNCT
inlawrev-27132	1369	1	i	i	PRON
inlawrev-27132	1369	2	d.	d.	PROPN
inlawrev-27132	1369	3	525	525	NUM
inlawrev-27132	1369	4	.	.	PUNCT
inlawrev-27132	1370	1	i	i	PRON
inlawrev-27132	1370	2	d.	d.	PROPN
inlawrev-27132	1370	3	526	526	NUM
inlawrev-27132	1370	4	.	.	PUNCT
inlawrev-27132	1371	1	i	i	PRON
inlawrev-27132	1371	2	d.	d.	PROPN
inlawrev-27132	1371	3	527	527	NUM
inlawrev-27132	1371	4	.	.	PUNCT
inlawrev-27132	1372	1	i	i	PRON
inlawrev-27132	1372	2	d.	d.	PROPN
inlawrev-27132	1372	3	528	528	NUM
inlawrev-27132	1372	4	.	.	PUNCT
inlawrev-27132	1373	1	i	i	PRON
inlawrev-27132	1373	2	d.	d.	PROPN
inlawrev-27132	1373	3	529	529	NUM
inlawrev-27132	1373	4	.	.	PUNCT
inlawrev-27132	1374	1	i	i	PRON
inlawrev-27132	1374	2	d.	d.	PROPN
inlawrev-27132	1374	3	530	530	NUM
inlawrev-27132	1374	4	.	.	PUNCT
inlawrev-27132	1375	1	i	i	PRON
inlawrev-27132	1375	2	d.	d.	PROPN
inlawrev-27132	1375	3	531	531	NUM
inlawrev-27132	1375	4	.	.	PUNCT
inlawrev-27132	1376	1	i	i	PRON
inlawrev-27132	1376	2	d.	d.	PROPN
inlawrev-27132	1376	3	532	532	NUM
inlawrev-27132	1376	4	.	.	PUNCT
inlawrev-27132	1377	1	i	i	PRON
inlawrev-27132	1377	2	d.	d.	PROPN
inlawrev-27132	1377	3	533	533	NUM
inlawrev-27132	1377	4	.	.	PUNCT
inlawrev-27132	1378	1	i	i	PRON
inlawrev-27132	1378	2	d.	d.	PROPN
inlawrev-27132	1378	3	at	at	ADP
inlawrev-27132	1378	4	132	132	NUM
inlawrev-27132	1378	5	.	.	PUNCT
inlawrev-27132	1379	1	534	534	NUM
inlawrev-27132	1379	2	.	.	PUNCT
inlawrev-27132	1380	1	i	i	PRON
inlawrev-27132	1380	2	d.	d.	PROPN
inlawrev-27132	1380	3	535	535	NUM
inlawrev-27132	1380	4	.	.	PUNCT
inlawrev-27132	1381	1	i	i	PRON
inlawrev-27132	1381	2	d.	d.	PROPN
inlawrev-27132	1381	3	716	716	NUM
inlawrev-27132	1381	4	indiana	indiana	PROPN
inlawrev-27132	1381	5	law	law	NOUN
inlawrev-27132	1381	6	review	review	NOUN
inlawrev-27132	1381	7	[	[	X
inlawrev-27132	1381	8	vol	vol	NOUN
inlawrev-27132	1381	9	.	.	PUNCT
inlawrev-27132	1382	1	55:669	55:669	ADJ
inlawrev-27132	1382	2	department	department	NOUN
inlawrev-27132	1382	3	of	of	ADP
inlawrev-27132	1382	4	local	local	ADJ
inlawrev-27132	1382	5	government	government	NOUN
inlawrev-27132	1382	6	finance	finance	NOUN
inlawrev-27132	1382	7	’s	’s	PART
inlawrev-27132	1382	8	real	real	ADJ
inlawrev-27132	1382	9	property	property	NOUN
inlawrev-27132	1382	10	assessment	assessment	NOUN
inlawrev-27132	1382	11	manual	manual	NOUN
inlawrev-27132	1382	12	(	(	PUNCT
inlawrev-27132	1382	13	“	"	PUNCT
inlawrev-27132	1382	14	manual	manual	NOUN
inlawrev-27132	1382	15	”	"	PUNCT
inlawrev-27132	1382	16	)	)	PUNCT
inlawrev-27132	1382	17	and	and	CCONJ
inlawrev-27132	1382	18	its	its	PRON
inlawrev-27132	1382	19	real	real	ADJ
inlawrev-27132	1382	20	property	property	NOUN
inlawrev-27132	1382	21	assessment	assessment	NOUN
inlawrev-27132	1382	22	guidelines	guideline	NOUN
inlawrev-27132	1382	23	(	(	PUNCT
inlawrev-27132	1382	24	“	"	PUNCT
inlawrev-27132	1382	25	guidelines”).536	guidelines”).536	VERB
inlawrev-27132	1382	26	a	a	DET
inlawrev-27132	1382	27	property	property	NOUN
inlawrev-27132	1382	28	tax	tax	NOUN
inlawrev-27132	1382	29	regulation	regulation	NOUN
inlawrev-27132	1382	30	promulgated	promulgate	VERB
inlawrev-27132	1382	31	in	in	ADP
inlawrev-27132	1382	32	2011	2011	NUM
inlawrev-27132	1382	33	provided	provide	VERB
inlawrev-27132	1382	34	that	that	SCONJ
inlawrev-27132	1382	35	any	any	DET
inlawrev-27132	1382	36	“	"	PUNCT
inlawrev-27132	1382	37	real	real	ADJ
inlawrev-27132	1382	38	property	property	NOUN
inlawrev-27132	1382	39	assessments	assessment	NOUN
inlawrev-27132	1382	40	must	must	AUX
inlawrev-27132	1382	41	be	be	AUX
inlawrev-27132	1382	42	assessed	assess	VERB
inlawrev-27132	1382	43	in	in	ADP
inlawrev-27132	1382	44	accordance	accordance	NOUN
inlawrev-27132	1382	45	with	with	ADP
inlawrev-27132	1382	46	the	the	DET
inlawrev-27132	1382	47	[	[	NOUN
inlawrev-27132	1382	48	manual	manual	NOUN
inlawrev-27132	1382	49	]	]	PUNCT
inlawrev-27132	1382	50	and	and	CCONJ
inlawrev-27132	1382	51	the	the	DET
inlawrev-27132	1382	52	[	[	X
inlawrev-27132	1382	53	guidelines].”537	guidelines].”537	NOUN
inlawrev-27132	1382	54	the	the	DET
inlawrev-27132	1382	55	tax	tax	NOUN
inlawrev-27132	1382	56	court	court	NOUN
inlawrev-27132	1382	57	explained	explain	VERB
inlawrev-27132	1382	58	that	that	SCONJ
inlawrev-27132	1382	59	piotrowski	piotrowski	NOUN
inlawrev-27132	1382	60	relied	rely	VERB
inlawrev-27132	1382	61	on	on	ADP
inlawrev-27132	1382	62	this	this	DET
inlawrev-27132	1382	63	regulation	regulation	NOUN
inlawrev-27132	1382	64	’s	’s	PART
inlawrev-27132	1382	65	verbiage	verbiage	NOUN
inlawrev-27132	1382	66	,	,	PUNCT
inlawrev-27132	1382	67	requiring	require	VERB
inlawrev-27132	1382	68	that	that	SCONJ
inlawrev-27132	1382	69	real	real	ADJ
inlawrev-27132	1382	70	property	property	NOUN
inlawrev-27132	1382	71	assessments	assessment	NOUN
inlawrev-27132	1382	72	be	be	AUX
inlawrev-27132	1382	73	assessed	assess	VERB
inlawrev-27132	1382	74	“	"	PUNCT
inlawrev-27132	1382	75	in	in	ADP
inlawrev-27132	1382	76	accordance	accordance	NOUN
inlawrev-27132	1382	77	with	with	ADP
inlawrev-27132	1382	78	”	"	PUNCT
inlawrev-27132	1382	79	the	the	DET
inlawrev-27132	1382	80	manual	manual	NOUN
inlawrev-27132	1382	81	and	and	CCONJ
inlawrev-27132	1382	82	the	the	DET
inlawrev-27132	1382	83	guidelines	guideline	NOUN
inlawrev-27132	1382	84	,	,	PUNCT
inlawrev-27132	1382	85	to	to	PART
inlawrev-27132	1382	86	claim	claim	VERB
inlawrev-27132	1382	87	that	that	SCONJ
inlawrev-27132	1382	88	indiana	indiana	PROPN
inlawrev-27132	1382	89	had	have	AUX
inlawrev-27132	1382	90	returned	return	VERB
inlawrev-27132	1382	91	to	to	ADP
inlawrev-27132	1382	92	the	the	DET
inlawrev-27132	1382	93	pre-2002	pre-2002	NOUN
inlawrev-27132	1382	94	system	system	NOUN
inlawrev-27132	1382	95	in	in	ADP
inlawrev-27132	1382	96	which	which	PRON
inlawrev-27132	1382	97	methodology	methodology	NOUN
inlawrev-27132	1382	98	prevailed	prevail	VERB
inlawrev-27132	1382	99	and	and	CCONJ
inlawrev-27132	1382	100	trumped	trump	VERB
inlawrev-27132	1382	101	objectively	objectively	ADV
inlawrev-27132	1382	102	verifiable	verifiable	ADJ
inlawrev-27132	1382	103	standards	standard	NOUN
inlawrev-27132	1382	104	such	such	ADJ
inlawrev-27132	1382	105	as	as	ADP
inlawrev-27132	1382	106	market	market	NOUN
inlawrev-27132	1382	107	value	value	NOUN
inlawrev-27132	1382	108	-	-	PUNCT
inlawrev-27132	1382	109	in	in	ADP
inlawrev-27132	1382	110	-	-	PUNCT
inlawrev-27132	1382	111	use.538	use.538	NOUN
inlawrev-27132	1382	112	the	the	DET
inlawrev-27132	1382	113	tax	tax	NOUN
inlawrev-27132	1382	114	court	court	NOUN
inlawrev-27132	1382	115	held	hold	VERB
inlawrev-27132	1382	116	that	that	DET
inlawrev-27132	1382	117	piotrowski	piotrowski	NOUN
inlawrev-27132	1382	118	misinterpreted	misinterpret	VERB
inlawrev-27132	1382	119	the	the	DET
inlawrev-27132	1382	120	regulation.539	regulation.539	NOUN
inlawrev-27132	1382	121	the	the	DET
inlawrev-27132	1382	122	court	court	NOUN
inlawrev-27132	1382	123	explained	explain	VERB
inlawrev-27132	1382	124	that	that	SCONJ
inlawrev-27132	1382	125	the	the	DET
inlawrev-27132	1382	126	regulation	regulation	NOUN
inlawrev-27132	1382	127	clearly	clearly	ADV
inlawrev-27132	1382	128	indicated	indicate	VERB
inlawrev-27132	1382	129	that	that	SCONJ
inlawrev-27132	1382	130	the	the	DET
inlawrev-27132	1382	131	manual	manual	NOUN
inlawrev-27132	1382	132	and	and	CCONJ
inlawrev-27132	1382	133	guidelines	guideline	NOUN
inlawrev-27132	1382	134	were	be	AUX
inlawrev-27132	1382	135	intended	intend	VERB
inlawrev-27132	1382	136	to	to	PART
inlawrev-27132	1382	137	help	help	VERB
inlawrev-27132	1382	138	assessors	assessor	NOUN
inlawrev-27132	1382	139	in	in	ADP
inlawrev-27132	1382	140	determining	determine	VERB
inlawrev-27132	1382	141	a	a	DET
inlawrev-27132	1382	142	property	property	NOUN
inlawrev-27132	1382	143	’s	’s	PART
inlawrev-27132	1382	144	market	market	NOUN
inlawrev-27132	1382	145	value	value	NOUN
inlawrev-27132	1382	146	-	-	PUNCT
inlawrev-27132	1382	147	in	in	ADP
inlawrev-27132	1382	148	-	-	PUNCT
inlawrev-27132	1382	149	use	use	NOUN
inlawrev-27132	1382	150	using	use	VERB
inlawrev-27132	1382	151	the	the	DET
inlawrev-27132	1382	152	cost	cost	NOUN
inlawrev-27132	1382	153	appraisal	appraisal	NOUN
inlawrev-27132	1382	154	approach.540	approach.540	ADP
inlawrev-27132	1382	155	their	their	PRON
inlawrev-27132	1382	156	mention	mention	NOUN
inlawrev-27132	1382	157	was	be	AUX
inlawrev-27132	1382	158	not	not	PART
inlawrev-27132	1382	159	,	,	PUNCT
inlawrev-27132	1382	160	as	as	SCONJ
inlawrev-27132	1382	161	piotrowski	piotrowski	NOUN
inlawrev-27132	1382	162	argued	argue	VERB
inlawrev-27132	1382	163	,	,	PUNCT
inlawrev-27132	1382	164	a	a	DET
inlawrev-27132	1382	165	mandate	mandate	NOUN
inlawrev-27132	1382	166	that	that	PRON
inlawrev-27132	1382	167	assessors	assessor	NOUN
inlawrev-27132	1382	168	follow	follow	VERB
inlawrev-27132	1382	169	any	any	DET
inlawrev-27132	1382	170	specific	specific	ADJ
inlawrev-27132	1382	171	assessment	assessment	NOUN
inlawrev-27132	1382	172	methodology.541	methodology.541	PRON
inlawrev-27132	1382	173	for	for	ADP
inlawrev-27132	1382	174	this	this	DET
inlawrev-27132	1382	175	reason	reason	NOUN
inlawrev-27132	1382	176	,	,	PUNCT
inlawrev-27132	1382	177	the	the	DET
inlawrev-27132	1382	178	tax	tax	NOUN
inlawrev-27132	1382	179	court	court	NOUN
inlawrev-27132	1382	180	upheld	uphold	VERB
inlawrev-27132	1382	181	the	the	DET
inlawrev-27132	1382	182	ibtr	ibtr	NOUN
inlawrev-27132	1382	183	’s	’s	NOUN
inlawrev-27132	1382	184	decision.542	decision.542	PROPN
inlawrev-27132	1382	185	10	10	NUM
inlawrev-27132	1382	186	.	.	PUNCT
inlawrev-27132	1383	1	marion	marion	PROPN
inlawrev-27132	1383	2	county	county	PROPN
inlawrev-27132	1383	3	assessor	assessor	NOUN
inlawrev-27132	1383	4	v.	v.	PROPN
inlawrev-27132	1383	5	kohl	kohl	PROPN
inlawrev-27132	1383	6	’s	’s	PART
inlawrev-27132	1383	7	indiana	indiana	PROPN
inlawrev-27132	1383	8	,	,	PUNCT
inlawrev-27132	1383	9	lp.543	lp.543	PROPN
inlawrev-27132	1383	10	—	—	PUNCT
inlawrev-27132	1383	11	the	the	DET
inlawrev-27132	1383	12	issue	issue	NOUN
inlawrev-27132	1383	13	before	before	SCONJ
inlawrev-27132	1383	14	the	the	DET
inlawrev-27132	1383	15	tax	tax	NOUN
inlawrev-27132	1383	16	court	court	NOUN
inlawrev-27132	1383	17	was	be	AUX
inlawrev-27132	1383	18	whether	whether	SCONJ
inlawrev-27132	1383	19	the	the	DET
inlawrev-27132	1383	20	ibtr	ibtr	VERB
inlawrev-27132	1383	21	properly	properly	ADV
inlawrev-27132	1383	22	:	:	PUNCT
inlawrev-27132	1383	23	(	(	PUNCT
inlawrev-27132	1383	24	i	i	NOUN
inlawrev-27132	1383	25	)	)	PUNCT
inlawrev-27132	1383	26	deemed	deem	VERB
inlawrev-27132	1383	27	a	a	DET
inlawrev-27132	1383	28	property	property	NOUN
inlawrev-27132	1383	29	’s	’s	PART
inlawrev-27132	1383	30	tenant	tenant	NOUN
inlawrev-27132	1383	31	as	as	ADP
inlawrev-27132	1383	32	a	a	DET
inlawrev-27132	1383	33	taxpayer	taxpayer	NOUN
inlawrev-27132	1383	34	for	for	ADP
inlawrev-27132	1383	35	purposes	purpose	NOUN
inlawrev-27132	1383	36	of	of	ADP
inlawrev-27132	1383	37	perfecting	perfect	VERB
inlawrev-27132	1383	38	a	a	DET
inlawrev-27132	1383	39	real	real	ADJ
inlawrev-27132	1383	40	property	property	NOUN
inlawrev-27132	1383	41	tax	tax	NOUN
inlawrev-27132	1383	42	appeal	appeal	NOUN
inlawrev-27132	1383	43	to	to	ADP
inlawrev-27132	1383	44	the	the	DET
inlawrev-27132	1383	45	ibtr	ibtr	NOUN
inlawrev-27132	1383	46	;	;	PUNCT
inlawrev-27132	1383	47	and	and	CCONJ
inlawrev-27132	1383	48	(	(	PUNCT
inlawrev-27132	1383	49	ii	ii	NOUN
inlawrev-27132	1383	50	)	)	PUNCT
inlawrev-27132	1383	51	reduced	reduce	VERB
inlawrev-27132	1383	52	an	an	DET
inlawrev-27132	1383	53	assessment	assessment	NOUN
inlawrev-27132	1383	54	of	of	ADP
inlawrev-27132	1383	55	a	a	DET
inlawrev-27132	1383	56	department	department	NOUN
inlawrev-27132	1383	57	store	store	NOUN
inlawrev-27132	1383	58	leased	lease	VERB
inlawrev-27132	1383	59	by	by	ADP
inlawrev-27132	1383	60	that	that	DET
inlawrev-27132	1383	61	taxpayer	taxpayer	NOUN
inlawrev-27132	1383	62	.	.	PUNCT
inlawrev-27132	1384	1	kohl	kohl	PROPN
inlawrev-27132	1384	2	’s	’s	PART
inlawrev-27132	1384	3	indiana	indiana	PROPN
inlawrev-27132	1384	4	,	,	PUNCT
inlawrev-27132	1384	5	lp	lp	PROPN
inlawrev-27132	1384	6	(	(	PUNCT
inlawrev-27132	1384	7	“	"	PUNCT
inlawrev-27132	1384	8	kohls	kohls	PROPN
inlawrev-27132	1384	9	”	"	PUNCT
inlawrev-27132	1384	10	)	)	PUNCT
inlawrev-27132	1384	11	leased	lease	VERB
inlawrev-27132	1384	12	a	a	DET
inlawrev-27132	1384	13	single	single	ADJ
inlawrev-27132	1384	14	-	-	PUNCT
inlawrev-27132	1384	15	story	story	NOUN
inlawrev-27132	1384	16	,	,	PUNCT
inlawrev-27132	1384	17	94,699	94,699	NUM
inlawrev-27132	1384	18	square	square	ADJ
inlawrev-27132	1384	19	foot	foot	NOUN
inlawrev-27132	1384	20	retail	retail	ADJ
inlawrev-27132	1384	21	building	building	NOUN
inlawrev-27132	1384	22	where	where	SCONJ
inlawrev-27132	1384	23	it	it	PRON
inlawrev-27132	1384	24	operated	operate	VERB
inlawrev-27132	1384	25	a	a	DET
inlawrev-27132	1384	26	kohl	kohl	NOUN
inlawrev-27132	1384	27	’s	’s	PART
inlawrev-27132	1384	28	department	department	NOUN
inlawrev-27132	1384	29	store	store	NOUN
inlawrev-27132	1384	30	situated	situate	VERB
inlawrev-27132	1384	31	on	on	ADP
inlawrev-27132	1384	32	a	a	DET
inlawrev-27132	1384	33	6.22	6.22	NUM
inlawrev-27132	1384	34	-	-	PUNCT
inlawrev-27132	1384	35	acre	acre	NOUN
inlawrev-27132	1384	36	parcel	parcel	NOUN
inlawrev-27132	1384	37	within	within	ADP
inlawrev-27132	1384	38	the	the	DET
inlawrev-27132	1384	39	fashion	fashion	NOUN
inlawrev-27132	1384	40	mall	mall	NOUN
inlawrev-27132	1384	41	commons	common	NOUN
inlawrev-27132	1384	42	shopping	shopping	NOUN
inlawrev-27132	1384	43	center	center	NOUN
inlawrev-27132	1384	44	in	in	ADP
inlawrev-27132	1384	45	indianapolis	indianapolis	PROPN
inlawrev-27132	1384	46	,	,	PUNCT
inlawrev-27132	1384	47	indiana.5	indiana.5	PROPN
inlawrev-27132	1384	48	44	44	NUM
inlawrev-27132	1384	49	for	for	ADP
inlawrev-27132	1384	50	the	the	DET
inlawrev-27132	1384	51	2011	2011	NUM
inlawrev-27132	1384	52	tax	tax	NOUN
inlawrev-27132	1384	53	year	year	NOUN
inlawrev-27132	1384	54	,	,	PUNCT
inlawrev-27132	1384	55	the	the	DET
inlawrev-27132	1384	56	property	property	NOUN
inlawrev-27132	1384	57	was	be	AUX
inlawrev-27132	1384	58	assessed	assess	VERB
inlawrev-27132	1384	59	at	at	ADP
inlawrev-27132	1384	60	$	$	SYM
inlawrev-27132	1384	61	6,016,300	6,016,300	NUM
inlawrev-27132	1384	62	,	,	PUNCT
inlawrev-27132	1384	63	representing	represent	VERB
inlawrev-27132	1384	64	an	an	DET
inlawrev-27132	1384	65	increase	increase	NOUN
inlawrev-27132	1384	66	of	of	ADP
inlawrev-27132	1384	67	more	more	ADJ
inlawrev-27132	1384	68	than	than	ADP
inlawrev-27132	1384	69	20	20	NUM
inlawrev-27132	1384	70	%	%	NOUN
inlawrev-27132	1384	71	from	from	ADP
inlawrev-27132	1384	72	the	the	DET
inlawrev-27132	1384	73	prior	prior	ADJ
inlawrev-27132	1384	74	year	year	NOUN
inlawrev-27132	1384	75	’s	’s	PART
inlawrev-27132	1384	76	assessment.545	assessment.545	NOUN
inlawrev-27132	1384	77	from	from	ADP
inlawrev-27132	1384	78	2011	2011	NUM
inlawrev-27132	1384	79	through	through	ADP
inlawrev-27132	1384	80	2014	2014	NUM
inlawrev-27132	1384	81	,	,	PUNCT
inlawrev-27132	1384	82	ownership	ownership	NOUN
inlawrev-27132	1384	83	of	of	ADP
inlawrev-27132	1384	84	fashion	fashion	NOUN
inlawrev-27132	1384	85	mall	mall	NOUN
inlawrev-27132	1384	86	commons	common	NOUN
inlawrev-27132	1384	87	changed	change	VERB
inlawrev-27132	1384	88	hands	hand	NOUN
inlawrev-27132	1384	89	several	several	ADJ
inlawrev-27132	1384	90	times	time	NOUN
inlawrev-27132	1384	91	,	,	PUNCT
inlawrev-27132	1384	92	changing	change	VERB
inlawrev-27132	1384	93	the	the	DET
inlawrev-27132	1384	94	entity	entity	NOUN
inlawrev-27132	1384	95	from	from	ADP
inlawrev-27132	1384	96	which	which	PRON
inlawrev-27132	1384	97	kohls	kohls	PROPN
inlawrev-27132	1384	98	leased	lease	VERB
inlawrev-27132	1384	99	its	its	PRON
inlawrev-27132	1384	100	building.546	building.546	NOUN
inlawrev-27132	1384	101	also	also	ADV
inlawrev-27132	1384	102	during	during	ADP
inlawrev-27132	1384	103	this	this	DET
inlawrev-27132	1384	104	period	period	NOUN
inlawrev-27132	1384	105	,	,	PUNCT
inlawrev-27132	1384	106	the	the	DET
inlawrev-27132	1384	107	assessment	assessment	NOUN
inlawrev-27132	1384	108	of	of	ADP
inlawrev-27132	1384	109	kohls	kohls	PROPN
inlawrev-27132	1384	110	’	'	PUNCT
inlawrev-27132	1384	111	leased	lease	VERB
inlawrev-27132	1384	112	property	property	NOUN
inlawrev-27132	1384	113	continued	continue	VERB
inlawrev-27132	1384	114	to	to	PART
inlawrev-27132	1384	115	increase	increase	VERB
inlawrev-27132	1384	116	—	—	PUNCT
inlawrev-27132	1384	117	to	to	ADP
inlawrev-27132	1384	118	$	$	SYM
inlawrev-27132	1384	119	7,793,500	7,793,500	NUM
inlawrev-27132	1384	120	in	in	ADP
inlawrev-27132	1384	121	2012	2012	NUM
inlawrev-27132	1384	122	and	and	CCONJ
inlawrev-27132	1384	123	$	$	SYM
inlawrev-27132	1384	124	7,902,300	7,902,300	NUM
inlawrev-27132	1384	125	in	in	ADP
inlawrev-27132	1384	126	2013	2013	NUM
inlawrev-27132	1384	127	and	and	CCONJ
inlawrev-27132	1384	128	2014.547	2014.547	NUM
inlawrev-27132	1384	129	believing	believe	VERB
inlawrev-27132	1384	130	that	that	SCONJ
inlawrev-27132	1384	131	these	these	DET
inlawrev-27132	1384	132	assessments	assessment	NOUN
inlawrev-27132	1384	133	were	be	AUX
inlawrev-27132	1384	134	too	too	ADV
inlawrev-27132	1384	135	high	high	ADJ
inlawrev-27132	1384	136	,	,	PUNCT
inlawrev-27132	1384	137	kohls	kohls	PROPN
inlawrev-27132	1384	138	challenged	challenge	VERB
inlawrev-27132	1384	139	them	they	PRON
inlawrev-27132	1384	140	before	before	ADP
inlawrev-27132	1384	141	the	the	DET
inlawrev-27132	1384	142	marion	marion	PROPN
inlawrev-27132	1384	143	county	county	PROPN
inlawrev-27132	1384	144	ptaboa	ptaboa	NOUN
inlawrev-27132	1384	145	and	and	CCONJ
inlawrev-27132	1384	146	then	then	ADV
inlawrev-27132	1384	147	the	the	DET
inlawrev-27132	1384	148	ibtr.548	ibtr.548	PROPN
inlawrev-27132	1384	149	before	before	ADP
inlawrev-27132	1384	150	the	the	DET
inlawrev-27132	1384	151	ibtr	ibtr	NOUN
inlawrev-27132	1384	152	,	,	PUNCT
inlawrev-27132	1384	153	the	the	DET
inlawrev-27132	1384	154	marion	marion	PROPN
inlawrev-27132	1384	155	county	county	NOUN
inlawrev-27132	1384	156	assessor	assessor	NOUN
inlawrev-27132	1384	157	(	(	PUNCT
inlawrev-27132	1384	158	“	"	PUNCT
inlawrev-27132	1384	159	assessor	assessor	NOUN
inlawrev-27132	1384	160	”	"	PUNCT
inlawrev-27132	1384	161	)	)	PUNCT
inlawrev-27132	1384	162	argued	argue	VERB
inlawrev-27132	1384	163	that	that	SCONJ
inlawrev-27132	1384	164	in	in	ADP
inlawrev-27132	1384	165	2011	2011	NUM
inlawrev-27132	1384	166	,	,	PUNCT
inlawrev-27132	1384	167	the	the	DET
inlawrev-27132	1384	168	property	property	NOUN
inlawrev-27132	1384	169	sold	sell	VERB
inlawrev-27132	1384	170	in	in	ADP
inlawrev-27132	1384	171	536	536	NUM
inlawrev-27132	1384	172	.	.	PUNCT
inlawrev-27132	1385	1	i	i	PRON
inlawrev-27132	1385	2	d.	d.	PROPN
inlawrev-27132	1385	3	at	at	ADP
inlawrev-27132	1385	4	131	131	NUM
inlawrev-27132	1385	5	(	(	PUNCT
inlawrev-27132	1385	6	citing	cite	VERB
inlawrev-27132	1385	7	50	50	NUM
inlawrev-27132	1385	8	ind	ind	NOUN
inlawrev-27132	1385	9	.	.	PUNCT
inlawrev-27132	1386	1	admin	admin	PROPN
inlawrev-27132	1386	2	.	.	PUNCT
inlawrev-27132	1387	1	code	code	PROPN
inlawrev-27132	1387	2	2.3	2.3	NUM
inlawrev-27132	1387	3	-	-	SYM
inlawrev-27132	1387	4	1	1	NUM
inlawrev-27132	1387	5	-	-	SYM
inlawrev-27132	1387	6	2	2	NUM
inlawrev-27132	1387	7	(	(	PUNCT
inlawrev-27132	1387	8	2002	2002	NUM
inlawrev-27132	1387	9	supp	supp	PROPN
inlawrev-27132	1387	10	.	.	PUNCT
inlawrev-27132	1387	11	)	)	PUNCT
inlawrev-27132	1388	1	(	(	PUNCT
inlawrev-27132	1388	2	repealed	repeal	VERB
inlawrev-27132	1388	3	2010	2010	NUM
inlawrev-27132	1388	4	)	)	PUNCT
inlawrev-27132	1388	5	and	and	CCONJ
inlawrev-27132	1388	6	50	50	NUM
inlawrev-27132	1388	7	i.a.c	i.a.c	NOUN
inlawrev-27132	1388	8	.	.	PUNCT
inlawrev-27132	1388	9	2.4	2.4	NUM
inlawrev-27132	1388	10	-	-	SYM
inlawrev-27132	1388	11	1	1	NUM
inlawrev-27132	1388	12	-	-	SYM
inlawrev-27132	1388	13	2	2	NUM
inlawrev-27132	1388	14	(	(	PUNCT
inlawrev-27132	1388	15	2011	2011	NUM
inlawrev-27132	1388	16	&	&	CCONJ
inlawrev-27132	1388	17	2020	2020	NUM
inlawrev-27132	1388	18	)	)	PUNCT
inlawrev-27132	1388	19	.	.	PUNCT
inlawrev-27132	1389	1	537	537	X
inlawrev-27132	1389	2	.	.	PUNCT
inlawrev-27132	1390	1	i	i	PRON
inlawrev-27132	1390	2	d.	d.	PROPN
inlawrev-27132	1390	3	at	at	ADP
inlawrev-27132	1390	4	133	133	NUM
inlawrev-27132	1390	5	(	(	PUNCT
inlawrev-27132	1390	6	citing	cite	VERB
inlawrev-27132	1390	7	50	50	NUM
inlawrev-27132	1390	8	ind	ind	NOUN
inlawrev-27132	1390	9	.	.	PUNCT
inlawrev-27132	1391	1	admin	admin	AUX
inlawrev-27132	1391	2	.	.	PUNCT
inlawrev-27132	1391	3	code	code	PROPN
inlawrev-27132	1391	4	2.4	2.4	NUM
inlawrev-27132	1391	5	-	-	SYM
inlawrev-27132	1391	6	1	1	NUM
inlawrev-27132	1391	7	-	-	PUNCT
inlawrev-27132	1391	8	1	1	NUM
inlawrev-27132	1391	9	)	)	PUNCT
inlawrev-27132	1391	10	.	.	PUNCT
inlawrev-27132	1392	1	538	538	NUM
inlawrev-27132	1392	2	.	.	PUNCT
inlawrev-27132	1393	1	i	i	PRON
inlawrev-27132	1393	2	d.	d.	PROPN
inlawrev-27132	1393	3	539	539	NUM
inlawrev-27132	1393	4	.	.	PUNCT
inlawrev-27132	1394	1	i	i	PRON
inlawrev-27132	1394	2	d.	d.	PROPN
inlawrev-27132	1394	3	540	540	NUM
inlawrev-27132	1394	4	.	.	PUNCT
inlawrev-27132	1395	1	i	i	PRON
inlawrev-27132	1395	2	d.	d.	PROPN
inlawrev-27132	1395	3	541	541	NUM
inlawrev-27132	1395	4	.	.	PUNCT
inlawrev-27132	1396	1	i	i	PRON
inlawrev-27132	1396	2	d.	d.	PROPN
inlawrev-27132	1396	3	542	542	NUM
inlawrev-27132	1396	4	.	.	PUNCT
inlawrev-27132	1397	1	i	i	PRON
inlawrev-27132	1397	2	d.	d.	PROPN
inlawrev-27132	1397	3	at	at	ADP
inlawrev-27132	1397	4	135	135	NUM
inlawrev-27132	1397	5	.	.	PUNCT
inlawrev-27132	1398	1	543	543	NUM
inlawrev-27132	1398	2	.	.	NUM
inlawrev-27132	1398	3	179	179	NUM
inlawrev-27132	1398	4	n.e.3d	n.e.3d	NUM
inlawrev-27132	1398	5	1	1	NUM
inlawrev-27132	1398	6	(	(	PUNCT
inlawrev-27132	1398	7	ind	ind	NOUN
inlawrev-27132	1398	8	.	.	PUNCT
inlawrev-27132	1399	1	t.c	t.c	PROPN
inlawrev-27132	1399	2	.	.	PROPN
inlawrev-27132	1399	3	2021	2021	NUM
inlawrev-27132	1399	4	)	)	PUNCT
inlawrev-27132	1399	5	.	.	PUNCT
inlawrev-27132	1400	1	544	544	NUM
inlawrev-27132	1400	2	.	.	PUNCT
inlawrev-27132	1401	1	i	i	PRON
inlawrev-27132	1401	2	d.	d.	PROPN
inlawrev-27132	1401	3	at	at	ADP
inlawrev-27132	1401	4	4	4	NUM
inlawrev-27132	1401	5	.	.	PUNCT
inlawrev-27132	1401	6	545	545	NUM
inlawrev-27132	1401	7	.	.	PUNCT
inlawrev-27132	1402	1	i	i	PRON
inlawrev-27132	1402	2	d.	d.	PROPN
inlawrev-27132	1402	3	546	546	NUM
inlawrev-27132	1402	4	.	.	PUNCT
inlawrev-27132	1403	1	i	i	PRON
inlawrev-27132	1403	2	d.	d.	PROPN
inlawrev-27132	1403	3	547	547	NUM
inlawrev-27132	1403	4	.	.	PUNCT
inlawrev-27132	1404	1	i	i	PRON
inlawrev-27132	1404	2	d.	d.	PROPN
inlawrev-27132	1404	3	548	548	NUM
inlawrev-27132	1404	4	.	.	PUNCT
inlawrev-27132	1405	1	i	i	PRON
inlawrev-27132	1405	2	d.	d.	PROPN
inlawrev-27132	1405	3	2022	2022	NUM
inlawrev-27132	1405	4	]	]	PUNCT
inlawrev-27132	1405	5	tax	tax	NOUN
inlawrev-27132	1405	6	law	law	NOUN
inlawrev-27132	1405	7	–	–	PUNCT
inlawrev-27132	1405	8	state	state	NOUN
inlawrev-27132	1405	9	717	717	NUM
inlawrev-27132	1405	10	an	an	DET
inlawrev-27132	1405	11	arm	arm	NOUN
inlawrev-27132	1405	12	’s	’s	PART
inlawrev-27132	1405	13	length	length	NOUN
inlawrev-27132	1405	14	transaction	transaction	NOUN
inlawrev-27132	1405	15	for	for	ADP
inlawrev-27132	1405	16	$	$	SYM
inlawrev-27132	1405	17	15.3	15.3	NUM
inlawrev-27132	1405	18	million.5	million.5	PROPN
inlawrev-27132	1405	19	4	4	NUM
inlawrev-27132	1405	20	9	9	NUM
inlawrev-27132	1405	21	the	the	DET
inlawrev-27132	1405	22	assessor	assessor	NOUN
inlawrev-27132	1405	23	argued	argue	VERB
inlawrev-27132	1405	24	that	that	SCONJ
inlawrev-27132	1405	25	this	this	DET
inlawrev-27132	1405	26	sales	sale	NOUN
inlawrev-27132	1405	27	price	price	NOUN
inlawrev-27132	1405	28	alone	alone	ADV
inlawrev-27132	1405	29	justified	justify	VERB
inlawrev-27132	1405	30	the	the	DET
inlawrev-27132	1405	31	assessment	assessment	NOUN
inlawrev-27132	1405	32	increases.550	increases.550	PRON
inlawrev-27132	1405	33	to	to	PART
inlawrev-27132	1405	34	support	support	VERB
inlawrev-27132	1405	35	this	this	DET
inlawrev-27132	1405	36	argument	argument	NOUN
inlawrev-27132	1405	37	,	,	PUNCT
inlawrev-27132	1405	38	the	the	DET
inlawrev-27132	1405	39	assessor	assessor	NOUN
inlawrev-27132	1405	40	offered	offer	VERB
inlawrev-27132	1405	41	twenty	twenty	NUM
inlawrev-27132	1405	42	-	-	PUNCT
inlawrev-27132	1405	43	five	five	NUM
inlawrev-27132	1405	44	separate	separate	ADJ
inlawrev-27132	1405	45	exhibits	exhibit	NOUN
inlawrev-27132	1405	46	and	and	CCONJ
inlawrev-27132	1405	47	the	the	DET
inlawrev-27132	1405	48	testimony	testimony	NOUN
inlawrev-27132	1405	49	of	of	ADP
inlawrev-27132	1405	50	three	three	NUM
inlawrev-27132	1405	51	witnesses.551	witnesses.551	NOUN
inlawrev-27132	1405	52	the	the	DET
inlawrev-27132	1405	53	assessor	assessor	NOUN
inlawrev-27132	1405	54	also	also	ADV
inlawrev-27132	1405	55	filed	file	VERB
inlawrev-27132	1405	56	a	a	DET
inlawrev-27132	1405	57	motion	motion	NOUN
inlawrev-27132	1405	58	to	to	PART
inlawrev-27132	1405	59	dismiss	dismiss	VERB
inlawrev-27132	1405	60	kohls	kohl	NOUN
inlawrev-27132	1405	61	’	'	PUNCT
inlawrev-27132	1405	62	appeal	appeal	NOUN
inlawrev-27132	1405	63	before	before	ADP
inlawrev-27132	1405	64	the	the	DET
inlawrev-27132	1405	65	ibtr	ibtr	NOUN
inlawrev-27132	1405	66	,	,	PUNCT
inlawrev-27132	1405	67	claiming	claim	VERB
inlawrev-27132	1405	68	it	it	PRON
inlawrev-27132	1405	69	lacked	lack	VERB
inlawrev-27132	1405	70	standing	stand	VERB
inlawrev-27132	1405	71	.	.	PUNCT
inlawrev-27132	1406	1	the	the	DET
inlawrev-27132	1406	2	assessor	assessor	NOUN
inlawrev-27132	1406	3	argued	argue	VERB
inlawrev-27132	1406	4	that	that	SCONJ
inlawrev-27132	1406	5	kohls	kohls	PROPN
inlawrev-27132	1406	6	could	could	AUX
inlawrev-27132	1406	7	not	not	PART
inlawrev-27132	1406	8	seek	seek	VERB
inlawrev-27132	1406	9	review	review	NOUN
inlawrev-27132	1406	10	of	of	ADP
inlawrev-27132	1406	11	the	the	DET
inlawrev-27132	1406	12	property	property	NOUN
inlawrev-27132	1406	13	’s	’s	PART
inlawrev-27132	1406	14	assessments	assessment	NOUN
inlawrev-27132	1406	15	because	because	SCONJ
inlawrev-27132	1406	16	it	it	PRON
inlawrev-27132	1406	17	did	do	AUX
inlawrev-27132	1406	18	not	not	PART
inlawrev-27132	1406	19	own	own	VERB
inlawrev-27132	1406	20	the	the	DET
inlawrev-27132	1406	21	property	property	NOUN
inlawrev-27132	1406	22	,	,	PUNCT
inlawrev-27132	1406	23	it	it	PRON
inlawrev-27132	1406	24	was	be	AUX
inlawrev-27132	1406	25	not	not	PART
inlawrev-27132	1406	26	a	a	DET
inlawrev-27132	1406	27	taxpayer	taxpayer	NOUN
inlawrev-27132	1406	28	,	,	PUNCT
inlawrev-27132	1406	29	and	and	CCONJ
inlawrev-27132	1406	30	its	its	PRON
inlawrev-27132	1406	31	lease	lease	NOUN
inlawrev-27132	1406	32	did	do	AUX
inlawrev-27132	1406	33	not	not	PART
inlawrev-27132	1406	34	authorize	authorize	VERB
inlawrev-27132	1406	35	it	it	PRON
inlawrev-27132	1406	36	to	to	PART
inlawrev-27132	1406	37	seek	seek	VERB
inlawrev-27132	1406	38	review	review	NOUN
inlawrev-27132	1406	39	of	of	ADP
inlawrev-27132	1406	40	property	property	NOUN
inlawrev-27132	1406	41	taxes.552	taxes.552	NOUN
inlawrev-27132	1406	42	in	in	ADP
inlawrev-27132	1406	43	addition	addition	NOUN
inlawrev-27132	1406	44	to	to	ADP
inlawrev-27132	1406	45	objecting	object	VERB
inlawrev-27132	1406	46	to	to	ADP
inlawrev-27132	1406	47	the	the	DET
inlawrev-27132	1406	48	ibtr	ibtr	NOUN
inlawrev-27132	1406	49	’s	’s	PART
inlawrev-27132	1406	50	acceptance	acceptance	NOUN
inlawrev-27132	1406	51	of	of	ADP
inlawrev-27132	1406	52	the	the	DET
inlawrev-27132	1406	53	assessor	assessor	NOUN
inlawrev-27132	1406	54	’s	’s	PART
inlawrev-27132	1406	55	exhibits	exhibit	NOUN
inlawrev-27132	1406	56	into	into	ADP
inlawrev-27132	1406	57	evidence	evidence	NOUN
inlawrev-27132	1406	58	,	,	PUNCT
inlawrev-27132	1406	59	kohls	kohls	PROPN
inlawrev-27132	1406	60	offered	offer	VERB
inlawrev-27132	1406	61	appraisals	appraisal	NOUN
inlawrev-27132	1406	62	and	and	CCONJ
inlawrev-27132	1406	63	testimony	testimony	NOUN
inlawrev-27132	1406	64	supporting	support	VERB
inlawrev-27132	1406	65	them	they	PRON
inlawrev-27132	1406	66	that	that	PRON
inlawrev-27132	1406	67	demonstrated	demonstrate	VERB
inlawrev-27132	1406	68	the	the	DET
inlawrev-27132	1406	69	property	property	NOUN
inlawrev-27132	1406	70	’s	’s	PART
inlawrev-27132	1406	71	assessments	assessment	NOUN
inlawrev-27132	1406	72	should	should	AUX
inlawrev-27132	1406	73	be	be	AUX
inlawrev-27132	1406	74	reduced	reduce	VERB
inlawrev-27132	1406	75	to	to	ADP
inlawrev-27132	1406	76	$	$	SYM
inlawrev-27132	1406	77	4,050,000	4,050,000	NUM
inlawrev-27132	1406	78	for	for	ADP
inlawrev-27132	1406	79	the	the	DET
inlawrev-27132	1406	80	2011	2011	NUM
inlawrev-27132	1406	81	and	and	CCONJ
inlawrev-27132	1406	82	2012	2012	NUM
inlawrev-27132	1406	83	tax	tax	NOUN
inlawrev-27132	1406	84	years	year	NOUN
inlawrev-27132	1406	85	and	and	CCONJ
inlawrev-27132	1406	86	$	$	SYM
inlawrev-27132	1406	87	4,100,000	4,100,000	NUM
inlawrev-27132	1406	88	for	for	ADP
inlawrev-27132	1406	89	the	the	DET
inlawrev-27132	1406	90	2013	2013	NUM
inlawrev-27132	1406	91	and	and	CCONJ
inlawrev-27132	1406	92	2014	2014	NUM
inlawrev-27132	1406	93	tax	tax	NOUN
inlawrev-27132	1406	94	years.553	years.553	PROPN
inlawrev-27132	1406	95	the	the	DET
inlawrev-27132	1406	96	ibtr	ibtr	VERB
inlawrev-27132	1406	97	ruled	rule	VERB
inlawrev-27132	1406	98	in	in	ADP
inlawrev-27132	1406	99	kohls	kohls	PROPN
inlawrev-27132	1406	100	’	'	PUNCT
inlawrev-27132	1406	101	favor	favor	NOUN
inlawrev-27132	1406	102	.	.	PUNCT
inlawrev-27132	1407	1	first	first	ADV
inlawrev-27132	1407	2	,	,	PUNCT
inlawrev-27132	1407	3	it	it	PRON
inlawrev-27132	1407	4	dismissed	dismiss	VERB
inlawrev-27132	1407	5	the	the	DET
inlawrev-27132	1407	6	assessor	assessor	NOUN
inlawrev-27132	1407	7	’s	’s	PART
inlawrev-27132	1407	8	challenge	challenge	NOUN
inlawrev-27132	1407	9	to	to	ADP
inlawrev-27132	1407	10	kohls	kohls	PROPN
inlawrev-27132	1407	11	’	'	PUNCT
inlawrev-27132	1407	12	standing	standing	NOUN
inlawrev-27132	1407	13	,	,	PUNCT
inlawrev-27132	1407	14	holding	hold	VERB
inlawrev-27132	1407	15	that	that	SCONJ
inlawrev-27132	1407	16	the	the	DET
inlawrev-27132	1407	17	company	company	NOUN
inlawrev-27132	1407	18	had	have	AUX
inlawrev-27132	1407	19	standing	stand	VERB
inlawrev-27132	1407	20	to	to	PART
inlawrev-27132	1407	21	appeal	appeal	VERB
inlawrev-27132	1407	22	the	the	DET
inlawrev-27132	1407	23	property	property	NOUN
inlawrev-27132	1407	24	tax	tax	NOUN
inlawrev-27132	1407	25	assessment.554	assessment.554	NOUN
inlawrev-27132	1407	26	second	second	ADV
inlawrev-27132	1407	27	,	,	PUNCT
inlawrev-27132	1407	28	the	the	DET
inlawrev-27132	1407	29	ibtr	ibtr	VERB
inlawrev-27132	1407	30	held	hold	VERB
inlawrev-27132	1407	31	that	that	SCONJ
inlawrev-27132	1407	32	kohls	kohl	NOUN
inlawrev-27132	1407	33	’	'	PUNCT
inlawrev-27132	1407	34	appraisal	appraisal	NOUN
inlawrev-27132	1407	35	was	be	AUX
inlawrev-27132	1407	36	the	the	DET
inlawrev-27132	1407	37	only	only	ADJ
inlawrev-27132	1407	38	probative	probative	ADJ
inlawrev-27132	1407	39	evidence	evidence	NOUN
inlawrev-27132	1407	40	of	of	ADP
inlawrev-27132	1407	41	the	the	DET
inlawrev-27132	1407	42	property	property	NOUN
inlawrev-27132	1407	43	’s	’s	PART
inlawrev-27132	1407	44	market	market	NOUN
inlawrev-27132	1407	45	value	value	NOUN
inlawrev-27132	1407	46	-	-	PUNCT
inlawrev-27132	1407	47	in	in	ADP
inlawrev-27132	1407	48	-	-	PUNCT
inlawrev-27132	1407	49	use	use	NOUN
inlawrev-27132	1407	50	for	for	ADP
inlawrev-27132	1407	51	each	each	PRON
inlawrev-27132	1407	52	of	of	ADP
inlawrev-27132	1407	53	the	the	DET
inlawrev-27132	1407	54	years	year	NOUN
inlawrev-27132	1407	55	at	at	ADP
inlawrev-27132	1407	56	issue.555	issue.555	NOUN
inlawrev-27132	1407	57	accordingly	accordingly	ADV
inlawrev-27132	1407	58	,	,	PUNCT
inlawrev-27132	1407	59	it	it	PRON
inlawrev-27132	1407	60	reduced	reduce	VERB
inlawrev-27132	1407	61	the	the	DET
inlawrev-27132	1407	62	assessment	assessment	NOUN
inlawrev-27132	1407	63	values	value	NOUN
inlawrev-27132	1407	64	to	to	ADP
inlawrev-27132	1407	65	$	$	SYM
inlawrev-27132	1407	66	4,050,000	4,050,000	NUM
inlawrev-27132	1407	67	for	for	ADP
inlawrev-27132	1407	68	the	the	DET
inlawrev-27132	1407	69	2011	2011	NUM
inlawrev-27132	1407	70	and	and	CCONJ
inlawrev-27132	1407	71	2012	2012	NUM
inlawrev-27132	1407	72	tax	tax	NOUN
inlawrev-27132	1407	73	years	year	NOUN
inlawrev-27132	1407	74	and	and	CCONJ
inlawrev-27132	1407	75	$	$	SYM
inlawrev-27132	1407	76	4,100,000	4,100,000	NUM
inlawrev-27132	1407	77	for	for	ADP
inlawrev-27132	1407	78	the	the	DET
inlawrev-27132	1407	79	2013	2013	NUM
inlawrev-27132	1407	80	and	and	CCONJ
inlawrev-27132	1407	81	2014	2014	NUM
inlawrev-27132	1407	82	tax	tax	NOUN
inlawrev-27132	1407	83	years.556	years.556	NOUN
inlawrev-27132	1407	84	the	the	DET
inlawrev-27132	1407	85	assessor	assessor	NOUN
inlawrev-27132	1407	86	appealed	appeal	VERB
inlawrev-27132	1407	87	the	the	DET
inlawrev-27132	1407	88	ibtr	ibtr	NOUN
inlawrev-27132	1407	89	’s	’s	PART
inlawrev-27132	1407	90	decision	decision	NOUN
inlawrev-27132	1407	91	to	to	ADP
inlawrev-27132	1407	92	the	the	DET
inlawrev-27132	1407	93	tax	tax	NOUN
inlawrev-27132	1407	94	court.557	court.557	PROPN
inlawrev-27132	1407	95	before	before	ADP
inlawrev-27132	1407	96	the	the	DET
inlawrev-27132	1407	97	tax	tax	NOUN
inlawrev-27132	1407	98	court	court	NOUN
inlawrev-27132	1407	99	,	,	PUNCT
inlawrev-27132	1407	100	the	the	DET
inlawrev-27132	1407	101	assessor	assessor	NOUN
inlawrev-27132	1407	102	argued	argue	VERB
inlawrev-27132	1407	103	that	that	SCONJ
inlawrev-27132	1407	104	:	:	PUNCT
inlawrev-27132	1407	105	(	(	PUNCT
inlawrev-27132	1407	106	i	i	NOUN
inlawrev-27132	1407	107	)	)	PUNCT
inlawrev-27132	1407	108	neither	neither	CCONJ
inlawrev-27132	1407	109	the	the	DET
inlawrev-27132	1407	110	law	law	NOUN
inlawrev-27132	1407	111	nor	nor	CCONJ
inlawrev-27132	1407	112	the	the	DET
inlawrev-27132	1407	113	evidence	evidence	NOUN
inlawrev-27132	1407	114	supported	support	VERB
inlawrev-27132	1407	115	the	the	DET
inlawrev-27132	1407	116	ibtr	ibtr	NOUN
inlawrev-27132	1407	117	’s	’s	PART
inlawrev-27132	1407	118	decision	decision	NOUN
inlawrev-27132	1407	119	that	that	SCONJ
inlawrev-27132	1407	120	kohls	kohls	PROPN
inlawrev-27132	1407	121	had	have	AUX
inlawrev-27132	1407	122	standing	stand	VERB
inlawrev-27132	1407	123	to	to	PART
inlawrev-27132	1407	124	seek	seek	VERB
inlawrev-27132	1407	125	review	review	NOUN
inlawrev-27132	1407	126	of	of	ADP
inlawrev-27132	1407	127	the	the	DET
inlawrev-27132	1407	128	property	property	NOUN
inlawrev-27132	1407	129	’s	’s	PART
inlawrev-27132	1407	130	assessments	assessment	NOUN
inlawrev-27132	1407	131	for	for	ADP
inlawrev-27132	1407	132	the	the	DET
inlawrev-27132	1407	133	tax	tax	NOUN
inlawrev-27132	1407	134	years	year	NOUN
inlawrev-27132	1407	135	at	at	ADP
inlawrev-27132	1407	136	issue	issue	NOUN
inlawrev-27132	1407	137	,	,	PUNCT
inlawrev-27132	1407	138	and	and	CCONJ
inlawrev-27132	1407	139	(	(	PUNCT
inlawrev-27132	1407	140	ii	ii	NOUN
inlawrev-27132	1407	141	)	)	PUNCT
inlawrev-27132	1407	142	the	the	DET
inlawrev-27132	1407	143	ibtr	ibtr	VERB
inlawrev-27132	1407	144	abused	abuse	VERB
inlawrev-27132	1407	145	its	its	PRON
inlawrev-27132	1407	146	discretion	discretion	NOUN
inlawrev-27132	1407	147	when	when	SCONJ
inlawrev-27132	1407	148	it	it	PRON
inlawrev-27132	1407	149	reduced	reduce	VERB
inlawrev-27132	1407	150	the	the	DET
inlawrev-27132	1407	151	property	property	NOUN
inlawrev-27132	1407	152	’s	’s	PART
inlawrev-27132	1407	153	assessments	assessment	NOUN
inlawrev-27132	1407	154	by	by	ADP
inlawrev-27132	1407	155	millions	million	NOUN
inlawrev-27132	1407	156	of	of	ADP
inlawrev-27132	1407	157	dollars	dollar	NOUN
inlawrev-27132	1407	158	for	for	ADP
inlawrev-27132	1407	159	each	each	DET
inlawrev-27132	1407	160	tax	tax	NOUN
inlawrev-27132	1407	161	year	year	NOUN
inlawrev-27132	1407	162	at	at	ADP
inlawrev-27132	1407	163	issue.558	issue.558	PROPN
inlawrev-27132	1407	164	the	the	DET
inlawrev-27132	1407	165	tax	tax	NOUN
inlawrev-27132	1407	166	court	court	NOUN
inlawrev-27132	1407	167	first	first	ADV
inlawrev-27132	1407	168	dealt	deal	VERB
inlawrev-27132	1407	169	with	with	ADP
inlawrev-27132	1407	170	the	the	DET
inlawrev-27132	1407	171	assessor	assessor	NOUN
inlawrev-27132	1407	172	’s	’s	PART
inlawrev-27132	1407	173	argument	argument	NOUN
inlawrev-27132	1407	174	about	about	ADP
inlawrev-27132	1407	175	kohls	kohls	PROPN
inlawrev-27132	1407	176	’	'	PUNCT
inlawrev-27132	1407	177	standing	standing	NOUN
inlawrev-27132	1407	178	.	.	PUNCT
inlawrev-27132	1408	1	the	the	DET
inlawrev-27132	1408	2	court	court	NOUN
inlawrev-27132	1408	3	noted	note	VERB
inlawrev-27132	1408	4	that	that	SCONJ
inlawrev-27132	1408	5	the	the	DET
inlawrev-27132	1408	6	statutes	statute	NOUN
inlawrev-27132	1408	7	authorizing	authorize	VERB
inlawrev-27132	1408	8	an	an	DET
inlawrev-27132	1408	9	appeal	appeal	NOUN
inlawrev-27132	1408	10	to	to	ADP
inlawrev-27132	1408	11	the	the	DET
inlawrev-27132	1408	12	ptaboa	ptaboa	NOUN
inlawrev-27132	1408	13	and	and	CCONJ
inlawrev-27132	1408	14	the	the	DET
inlawrev-27132	1408	15	ibtr	ibtr	ADJ
inlawrev-27132	1408	16	(	(	PUNCT
inlawrev-27132	1408	17	i.e.	i.e.	X
inlawrev-27132	1408	18	,	,	PUNCT
inlawrev-27132	1408	19	“	"	PUNCT
inlawrev-27132	1408	20	the	the	DET
inlawrev-27132	1408	21	authorizing	authorize	VERB
inlawrev-27132	1408	22	statutes	statute	NOUN
inlawrev-27132	1408	23	”	"	PUNCT
inlawrev-27132	1408	24	)	)	PUNCT
inlawrev-27132	1408	25	both	both	PRON
inlawrev-27132	1408	26	permitted	permit	VERB
inlawrev-27132	1408	27	only	only	ADV
inlawrev-27132	1408	28	a	a	DET
inlawrev-27132	1408	29	“	"	PUNCT
inlawrev-27132	1408	30	taxpayer	taxpayer	NOUN
inlawrev-27132	1408	31	”	"	PUNCT
inlawrev-27132	1408	32	to	to	PART
inlawrev-27132	1408	33	perfect	perfect	VERB
inlawrev-27132	1408	34	an	an	DET
inlawrev-27132	1408	35	appeal.559	appeal.559	NOUN
inlawrev-27132	1408	36	they	they	PRON
inlawrev-27132	1408	37	failed	fail	VERB
inlawrev-27132	1408	38	,	,	PUNCT
inlawrev-27132	1408	39	however	however	ADV
inlawrev-27132	1408	40	,	,	PUNCT
inlawrev-27132	1408	41	to	to	PART
inlawrev-27132	1408	42	define	define	VERB
inlawrev-27132	1408	43	“	"	PUNCT
inlawrev-27132	1408	44	taxpayer	taxpayer	NOUN
inlawrev-27132	1408	45	.	.	PUNCT
inlawrev-27132	1408	46	”560	”560	PROPN
inlawrev-27132	1408	47	accordingly	accordingly	ADV
inlawrev-27132	1408	48	,	,	PUNCT
inlawrev-27132	1408	49	the	the	DET
inlawrev-27132	1408	50	tax	tax	NOUN
inlawrev-27132	1408	51	court	court	NOUN
inlawrev-27132	1408	52	explained	explain	VERB
inlawrev-27132	1408	53	that	that	SCONJ
inlawrev-27132	1408	54	it	it	PRON
inlawrev-27132	1408	55	would	would	AUX
inlawrev-27132	1408	56	first	first	ADV
inlawrev-27132	1408	57	determine	determine	VERB
inlawrev-27132	1408	58	the	the	DET
inlawrev-27132	1408	59	meaning	meaning	NOUN
inlawrev-27132	1408	60	of	of	ADP
inlawrev-27132	1408	61	the	the	DET
inlawrev-27132	1408	62	word	word	NOUN
inlawrev-27132	1408	63	“	"	PUNCT
inlawrev-27132	1408	64	taxpayer	taxpayer	NOUN
inlawrev-27132	1408	65	.	.	PUNCT
inlawrev-27132	1408	66	”561	”561	PUNCT
inlawrev-27132	1409	1	second	second	ADV
inlawrev-27132	1409	2	,	,	PUNCT
inlawrev-27132	1409	3	it	it	PRON
inlawrev-27132	1409	4	would	would	AUX
inlawrev-27132	1409	5	determine	determine	VERB
inlawrev-27132	1409	6	if	if	SCONJ
inlawrev-27132	1409	7	kohls	kohls	PROPN
inlawrev-27132	1409	8	fit	fit	VERB
inlawrev-27132	1409	9	that	that	PRON
inlawrev-27132	1409	10	definition.562	definition.562	ADV
inlawrev-27132	1409	11	in	in	ADP
inlawrev-27132	1409	12	determining	determine	VERB
inlawrev-27132	1409	13	the	the	DET
inlawrev-27132	1409	14	meaning	meaning	NOUN
inlawrev-27132	1409	15	of	of	ADP
inlawrev-27132	1409	16	the	the	DET
inlawrev-27132	1409	17	word	word	NOUN
inlawrev-27132	1409	18	“	"	PUNCT
inlawrev-27132	1409	19	taxpayer	taxpayer	NOUN
inlawrev-27132	1409	20	”	"	PUNCT
inlawrev-27132	1409	21	as	as	SCONJ
inlawrev-27132	1409	22	used	use	VERB
inlawrev-27132	1409	23	in	in	ADP
inlawrev-27132	1409	24	the	the	DET
inlawrev-27132	1409	25	authorizing	authorize	VERB
inlawrev-27132	1409	26	statutes	statute	NOUN
inlawrev-27132	1409	27	,	,	PUNCT
inlawrev-27132	1409	28	the	the	DET
inlawrev-27132	1409	29	tax	tax	NOUN
inlawrev-27132	1409	30	court	court	NOUN
inlawrev-27132	1409	31	reviewed	review	VERB
inlawrev-27132	1409	32	several	several	ADJ
inlawrev-27132	1409	33	sources	source	NOUN
inlawrev-27132	1409	34	.	.	PUNCT
inlawrev-27132	1410	1	first	first	ADV
inlawrev-27132	1410	2	,	,	PUNCT
inlawrev-27132	1410	3	it	it	PRON
inlawrev-27132	1410	4	examined	examine	VERB
inlawrev-27132	1410	5	two	two	NUM
inlawrev-27132	1410	6	common	common	ADJ
inlawrev-27132	1410	7	549	549	NUM
inlawrev-27132	1410	8	.	.	PUNCT
inlawrev-27132	1411	1	i	i	PRON
inlawrev-27132	1411	2	d.	d.	PROPN
inlawrev-27132	1411	3	at	at	ADP
inlawrev-27132	1411	4	5	5	NUM
inlawrev-27132	1411	5	.	.	PUNCT
inlawrev-27132	1411	6	550	550	NUM
inlawrev-27132	1411	7	.	.	PUNCT
inlawrev-27132	1412	1	i	i	PRON
inlawrev-27132	1412	2	d.	d.	PROPN
inlawrev-27132	1412	3	551	551	NUM
inlawrev-27132	1412	4	.	.	PUNCT
inlawrev-27132	1413	1	i	i	PRON
inlawrev-27132	1413	2	d.	d.	PROPN
inlawrev-27132	1413	3	552	552	NUM
inlawrev-27132	1413	4	.	.	PUNCT
inlawrev-27132	1414	1	i	i	PRON
inlawrev-27132	1414	2	d.	d.	PROPN
inlawrev-27132	1414	3	553	553	NUM
inlawrev-27132	1414	4	.	.	PUNCT
inlawrev-27132	1415	1	i	i	PRON
inlawrev-27132	1415	2	d.	d.	PROPN
inlawrev-27132	1415	3	554	554	NUM
inlawrev-27132	1415	4	.	.	PUNCT
inlawrev-27132	1416	1	i	i	PRON
inlawrev-27132	1416	2	d.	d.	PROPN
inlawrev-27132	1416	3	555	555	NUM
inlawrev-27132	1416	4	.	.	PUNCT
inlawrev-27132	1417	1	i	i	PRON
inlawrev-27132	1417	2	d.	d.	PROPN
inlawrev-27132	1417	3	556	556	NUM
inlawrev-27132	1417	4	.	.	PUNCT
inlawrev-27132	1418	1	i	i	PRON
inlawrev-27132	1418	2	d.	d.	PROPN
inlawrev-27132	1418	3	557	557	NUM
inlawrev-27132	1418	4	.	.	PUNCT
inlawrev-27132	1419	1	i	i	PRON
inlawrev-27132	1419	2	d.	d.	PROPN
inlawrev-27132	1419	3	558	558	NUM
inlawrev-27132	1419	4	.	.	PUNCT
inlawrev-27132	1420	1	i	i	PRON
inlawrev-27132	1420	2	d.	d.	PROPN
inlawrev-27132	1420	3	at	at	ADP
inlawrev-27132	1420	4	6	6	NUM
inlawrev-27132	1420	5	.	.	NUM
inlawrev-27132	1420	6	559	559	NUM
inlawrev-27132	1420	7	.	.	PUNCT
inlawrev-27132	1421	1	i	i	PRON
inlawrev-27132	1421	2	d.	d.	PROPN
inlawrev-27132	1421	3	at	at	ADP
inlawrev-27132	1421	4	7	7	NUM
inlawrev-27132	1421	5	(	(	PUNCT
inlawrev-27132	1421	6	citing	cite	VERB
inlawrev-27132	1421	7	ind	ind	NOUN
inlawrev-27132	1421	8	.	.	PUNCT
inlawrev-27132	1422	1	code	code	PROPN
inlawrev-27132	1422	2	§	§	PROPN
inlawrev-27132	1422	3	§	§	PROPN
inlawrev-27132	1422	4	6	6	NUM
inlawrev-27132	1422	5	-	-	SYM
inlawrev-27132	1422	6	1.1	1.1	NUM
inlawrev-27132	1422	7	-	-	PUNCT
inlawrev-27132	1422	8	15	15	NUM
inlawrev-27132	1422	9	-	-	PUNCT
inlawrev-27132	1422	10	1(a)(1	1(a)(1	NUM
inlawrev-27132	1422	11	)	)	PUNCT
inlawrev-27132	1422	12	;	;	PUNCT
inlawrev-27132	1422	13	3(a)(1	3(a)(1	NUM
inlawrev-27132	1422	14	)	)	PUNCT
inlawrev-27132	1422	15	)	)	PUNCT
inlawrev-27132	1422	16	.	.	PUNCT
inlawrev-27132	1423	1	560	560	NUM
inlawrev-27132	1423	2	.	.	PUNCT
inlawrev-27132	1424	1	i	i	PRON
inlawrev-27132	1424	2	d.	d.	PROPN
inlawrev-27132	1424	3	561	561	NUM
inlawrev-27132	1424	4	.	.	PUNCT
inlawrev-27132	1425	1	i	i	PRON
inlawrev-27132	1425	2	d.	d.	PROPN
inlawrev-27132	1425	3	562	562	NUM
inlawrev-27132	1425	4	.	.	PUNCT
inlawrev-27132	1426	1	i	i	PRON
inlawrev-27132	1426	2	d.	d.	PROPN
inlawrev-27132	1426	3	718	718	NUM
inlawrev-27132	1426	4	indiana	indiana	PROPN
inlawrev-27132	1426	5	law	law	PROPN
inlawrev-27132	1426	6	review	review	NOUN
inlawrev-27132	1427	1	[	[	X
inlawrev-27132	1427	2	vol	vol	NOUN
inlawrev-27132	1427	3	.	.	PUNCT
inlawrev-27132	1427	4	55:669	55:669	NUM
inlawrev-27132	1427	5	dictionary	dictionary	ADJ
inlawrev-27132	1427	6	definitions	definition	NOUN
inlawrev-27132	1427	7	of	of	ADP
inlawrev-27132	1427	8	taxpayer.563	taxpayer.563	PROPN
inlawrev-27132	1427	9	second	second	ADJ
inlawrev-27132	1427	10	,	,	PUNCT
inlawrev-27132	1427	11	it	it	PRON
inlawrev-27132	1427	12	examined	examine	VERB
inlawrev-27132	1427	13	the	the	DET
inlawrev-27132	1427	14	statutes	statute	NOUN
inlawrev-27132	1427	15	that	that	PRON
inlawrev-27132	1427	16	specify	specify	VERB
inlawrev-27132	1427	17	which	which	DET
inlawrev-27132	1427	18	persons	person	VERB
inlawrev-27132	1427	19	the	the	DET
inlawrev-27132	1427	20	indiana	indiana	PROPN
inlawrev-27132	1427	21	general	general	PROPN
inlawrev-27132	1427	22	assembly	assembly	NOUN
inlawrev-27132	1427	23	subjects	subject	NOUN
inlawrev-27132	1427	24	to	to	ADP
inlawrev-27132	1427	25	real	real	ADJ
inlawrev-27132	1427	26	property	property	NOUN
inlawrev-27132	1427	27	taxation	taxation	NOUN
inlawrev-27132	1427	28	or	or	CCONJ
inlawrev-27132	1427	29	deem	deem	VERB
inlawrev-27132	1427	30	liable	liable	ADJ
inlawrev-27132	1427	31	to	to	PART
inlawrev-27132	1427	32	pay	pay	VERB
inlawrev-27132	1427	33	it	it	PRON
inlawrev-27132	1427	34	—	—	PUNCT
inlawrev-27132	1427	35	the	the	DET
inlawrev-27132	1427	36	court	court	NOUN
inlawrev-27132	1427	37	assuming	assume	VERB
inlawrev-27132	1427	38	that	that	SCONJ
inlawrev-27132	1427	39	this	this	DET
inlawrev-27132	1427	40	category	category	NOUN
inlawrev-27132	1427	41	of	of	ADP
inlawrev-27132	1427	42	persons	person	NOUN
inlawrev-27132	1427	43	should	should	AUX
inlawrev-27132	1427	44	be	be	AUX
inlawrev-27132	1427	45	the	the	DET
inlawrev-27132	1427	46	same	same	ADJ
inlawrev-27132	1427	47	persons	person	NOUN
inlawrev-27132	1427	48	the	the	DET
inlawrev-27132	1427	49	general	general	ADJ
inlawrev-27132	1427	50	assembly	assembly	NOUN
inlawrev-27132	1427	51	intended	intend	VERB
inlawrev-27132	1427	52	as	as	ADP
inlawrev-27132	1427	53	taxpayers	taxpayer	NOUN
inlawrev-27132	1427	54	for	for	ADP
inlawrev-27132	1427	55	purposes	purpose	NOUN
inlawrev-27132	1427	56	of	of	ADP
inlawrev-27132	1427	57	the	the	DET
inlawrev-27132	1427	58	authorizing	authorize	VERB
inlawrev-27132	1427	59	statutes.564	statutes.564	NOUN
inlawrev-27132	1427	60	third	third	ADJ
inlawrev-27132	1427	61	,	,	PUNCT
inlawrev-27132	1427	62	it	it	PRON
inlawrev-27132	1427	63	examined	examine	VERB
inlawrev-27132	1427	64	the	the	DET
inlawrev-27132	1427	65	notion	notion	NOUN
inlawrev-27132	1427	66	of	of	ADP
inlawrev-27132	1427	67	whether	whether	SCONJ
inlawrev-27132	1427	68	a	a	DET
inlawrev-27132	1427	69	person	person	NOUN
inlawrev-27132	1427	70	’s	’s	PART
inlawrev-27132	1427	71	merely	merely	ADV
inlawrev-27132	1427	72	paying	pay	VERB
inlawrev-27132	1427	73	a	a	DET
inlawrev-27132	1427	74	tax	tax	NOUN
inlawrev-27132	1427	75	makes	make	VERB
inlawrev-27132	1427	76	it	it	PRON
inlawrev-27132	1427	77	a	a	DET
inlawrev-27132	1427	78	taxpayer	taxpayer	NOUN
inlawrev-27132	1427	79	by	by	ADP
inlawrev-27132	1427	80	reviewing	review	VERB
inlawrev-27132	1427	81	the	the	DET
inlawrev-27132	1427	82	long	long	ADV
inlawrev-27132	1427	83	-	-	PUNCT
inlawrev-27132	1427	84	standing	stand	VERB
inlawrev-27132	1427	85	precedent	precedent	NOUN
inlawrev-27132	1427	86	that	that	SCONJ
inlawrev-27132	1427	87	a	a	DET
inlawrev-27132	1427	88	person	person	NOUN
inlawrev-27132	1427	89	who	who	PRON
inlawrev-27132	1427	90	voluntarily	voluntarily	ADV
inlawrev-27132	1427	91	pays	pay	VERB
inlawrev-27132	1427	92	a	a	DET
inlawrev-27132	1427	93	property	property	NOUN
inlawrev-27132	1427	94	tax	tax	NOUN
inlawrev-27132	1427	95	on	on	ADP
inlawrev-27132	1427	96	behalf	behalf	NOUN
inlawrev-27132	1427	97	of	of	ADP
inlawrev-27132	1427	98	another	another	PRON
inlawrev-27132	1427	99	,	,	PUNCT
inlawrev-27132	1427	100	either	either	CCONJ
inlawrev-27132	1427	101	in	in	ADP
inlawrev-27132	1427	102	error	error	NOUN
inlawrev-27132	1427	103	or	or	CCONJ
inlawrev-27132	1427	104	by	by	ADP
inlawrev-27132	1427	105	mistake	mistake	NOUN
inlawrev-27132	1427	106	,	,	PUNCT
inlawrev-27132	1427	107	can	can	AUX
inlawrev-27132	1427	108	not	not	PART
inlawrev-27132	1427	109	recover	recover	VERB
inlawrev-27132	1427	110	that	that	SCONJ
inlawrev-27132	1427	111	payment.565	payment.565	ADV
inlawrev-27132	1427	112	based	base	VERB
inlawrev-27132	1427	113	on	on	ADP
inlawrev-27132	1427	114	its	its	PRON
inlawrev-27132	1427	115	examination	examination	NOUN
inlawrev-27132	1427	116	,	,	PUNCT
inlawrev-27132	1427	117	the	the	DET
inlawrev-27132	1427	118	tax	tax	NOUN
inlawrev-27132	1427	119	court	court	NOUN
inlawrev-27132	1427	120	concluded	conclude	VERB
inlawrev-27132	1427	121	that	that	SCONJ
inlawrev-27132	1427	122	the	the	DET
inlawrev-27132	1427	123	word	word	NOUN
inlawrev-27132	1427	124	“	"	PUNCT
inlawrev-27132	1427	125	taxpayer	taxpayer	NOUN
inlawrev-27132	1427	126	”	"	PUNCT
inlawrev-27132	1427	127	as	as	SCONJ
inlawrev-27132	1427	128	used	use	VERB
inlawrev-27132	1427	129	in	in	ADP
inlawrev-27132	1427	130	the	the	DET
inlawrev-27132	1427	131	authorizing	authorize	VERB
inlawrev-27132	1427	132	statutes	statute	NOUN
inlawrev-27132	1427	133	means	mean	VERB
inlawrev-27132	1427	134	“	"	PUNCT
inlawrev-27132	1427	135	a	a	DET
inlawrev-27132	1427	136	person	person	NOUN
inlawrev-27132	1427	137	subject	subject	ADJ
inlawrev-27132	1427	138	to	to	ADP
inlawrev-27132	1427	139	,	,	PUNCT
inlawrev-27132	1427	140	or	or	CCONJ
inlawrev-27132	1427	141	liable	liable	ADJ
inlawrev-27132	1427	142	to	to	PART
inlawrev-27132	1427	143	pay	pay	VERB
inlawrev-27132	1427	144	,	,	PUNCT
inlawrev-27132	1427	145	the	the	DET
inlawrev-27132	1427	146	real	real	ADJ
inlawrev-27132	1427	147	property	property	NOUN
inlawrev-27132	1427	148	tax	tax	NOUN
inlawrev-27132	1427	149	under	under	ADP
inlawrev-27132	1427	150	indiana	indiana	PROPN
inlawrev-27132	1427	151	code	code	PROPN
inlawrev-27132	1427	152	section	section	NOUN
inlawrev-27132	1427	153	6	6	NUM
inlawrev-27132	1427	154	-	-	SYM
inlawrev-27132	1427	155	1.1	1.1	NUM
inlawrev-27132	1427	156	-	-	PUNCT
inlawrev-27132	1427	157	2	2	NUM
inlawrev-27132	1427	158	-	-	SYM
inlawrev-27132	1427	159	4”—that	4”—that	NUM
inlawrev-27132	1427	160	is	be	AUX
inlawrev-27132	1427	161	,	,	PUNCT
inlawrev-27132	1427	162	indiana	indiana	PROPN
inlawrev-27132	1427	163	’s	’s	PART
inlawrev-27132	1427	164	real	real	ADJ
inlawrev-27132	1427	165	property	property	NOUN
inlawrev-27132	1427	166	tax	tax	NOUN
inlawrev-27132	1427	167	imposition	imposition	NOUN
inlawrev-27132	1427	168	statute.566	statute.566	VERB
inlawrev-27132	1427	169	the	the	DET
inlawrev-27132	1427	170	tax	tax	NOUN
inlawrev-27132	1427	171	court	court	NOUN
inlawrev-27132	1427	172	also	also	ADV
inlawrev-27132	1427	173	examined	examine	VERB
inlawrev-27132	1427	174	whether	whether	SCONJ
inlawrev-27132	1427	175	kohls	kohl	NOUN
inlawrev-27132	1427	176	satisfied	satisfy	VERB
inlawrev-27132	1427	177	its	its	PRON
inlawrev-27132	1427	178	definition	definition	NOUN
inlawrev-27132	1427	179	of	of	ADP
inlawrev-27132	1427	180	a	a	DET
inlawrev-27132	1427	181	taxpayer	taxpayer	NOUN
inlawrev-27132	1427	182	.	.	PUNCT
inlawrev-27132	1428	1	in	in	ADP
inlawrev-27132	1428	2	order	order	NOUN
inlawrev-27132	1428	3	for	for	SCONJ
inlawrev-27132	1428	4	a	a	DET
inlawrev-27132	1428	5	non	non	ADJ
inlawrev-27132	1428	6	-	-	ADJ
inlawrev-27132	1428	7	property	property	ADJ
inlawrev-27132	1428	8	owner	owner	NOUN
inlawrev-27132	1428	9	,	,	PUNCT
inlawrev-27132	1428	10	like	like	ADP
inlawrev-27132	1428	11	kohls	kohls	PROPN
inlawrev-27132	1428	12	,	,	PUNCT
inlawrev-27132	1428	13	to	to	PART
inlawrev-27132	1428	14	be	be	AUX
inlawrev-27132	1428	15	subject	subject	ADJ
inlawrev-27132	1428	16	to	to	ADP
inlawrev-27132	1428	17	,	,	PUNCT
inlawrev-27132	1428	18	or	or	CCONJ
inlawrev-27132	1428	19	liable	liable	ADJ
inlawrev-27132	1428	20	for	for	ADP
inlawrev-27132	1428	21	,	,	PUNCT
inlawrev-27132	1428	22	indiana	indiana	PROPN
inlawrev-27132	1428	23	’s	’s	PART
inlawrev-27132	1428	24	real	real	ADJ
inlawrev-27132	1428	25	property	property	NOUN
inlawrev-27132	1428	26	tax	tax	NOUN
inlawrev-27132	1428	27	under	under	ADP
inlawrev-27132	1428	28	its	its	PRON
inlawrev-27132	1428	29	imposition	imposition	NOUN
inlawrev-27132	1428	30	statute	statute	NOUN
inlawrev-27132	1428	31	,	,	PUNCT
inlawrev-27132	1428	32	the	the	DET
inlawrev-27132	1428	33	person	person	NOUN
inlawrev-27132	1428	34	must	must	AUX
inlawrev-27132	1428	35	demonstrate	demonstrate	VERB
inlawrev-27132	1428	36	that	that	SCONJ
inlawrev-27132	1428	37	:	:	PUNCT
inlawrev-27132	1428	38	(	(	PUNCT
inlawrev-27132	1428	39	i	i	NOUN
inlawrev-27132	1428	40	)	)	PUNCT
inlawrev-27132	1428	41	it	it	PRON
inlawrev-27132	1428	42	held	hold	VERB
inlawrev-27132	1428	43	,	,	PUNCT
inlawrev-27132	1428	44	possessed	possess	VERB
inlawrev-27132	1428	45	,	,	PUNCT
inlawrev-27132	1428	46	controlled	control	VERB
inlawrev-27132	1428	47	,	,	PUNCT
inlawrev-27132	1428	48	or	or	CCONJ
inlawrev-27132	1428	49	occupied	occupy	VERB
inlawrev-27132	1428	50	the	the	DET
inlawrev-27132	1428	51	subject	subject	ADJ
inlawrev-27132	1428	52	property	property	NOUN
inlawrev-27132	1428	53	according	accord	VERB
inlawrev-27132	1428	54	to	to	ADP
inlawrev-27132	1428	55	a	a	DET
inlawrev-27132	1428	56	lease	lease	NOUN
inlawrev-27132	1428	57	on	on	ADP
inlawrev-27132	1428	58	the	the	DET
inlawrev-27132	1428	59	relevant	relevant	ADJ
inlawrev-27132	1428	60	assessment	assessment	NOUN
inlawrev-27132	1428	61	dates	date	NOUN
inlawrev-27132	1428	62	,	,	PUNCT
inlawrev-27132	1428	63	(	(	PUNCT
inlawrev-27132	1428	64	ii	ii	NOUN
inlawrev-27132	1428	65	)	)	PUNCT
inlawrev-27132	1428	66	the	the	DET
inlawrev-27132	1428	67	terms	term	NOUN
inlawrev-27132	1428	68	of	of	ADP
inlawrev-27132	1428	69	that	that	DET
inlawrev-27132	1428	70	lease	lease	NOUN
inlawrev-27132	1428	71	required	require	VERB
inlawrev-27132	1428	72	the	the	DET
inlawrev-27132	1428	73	person	person	NOUN
inlawrev-27132	1428	74	to	to	PART
inlawrev-27132	1428	75	pay	pay	VERB
inlawrev-27132	1428	76	the	the	DET
inlawrev-27132	1428	77	property	property	NOUN
inlawrev-27132	1428	78	taxes	taxis	NOUN
inlawrev-27132	1428	79	,	,	PUNCT
inlawrev-27132	1428	80	and	and	CCONJ
inlawrev-27132	1428	81	(	(	PUNCT
inlawrev-27132	1428	82	iii	iii	X
inlawrev-27132	1428	83	)	)	PUNCT
inlawrev-27132	1428	84	a	a	DET
inlawrev-27132	1428	85	memorandum	memorandum	NOUN
inlawrev-27132	1428	86	of	of	ADP
inlawrev-27132	1428	87	lease	lease	NOUN
inlawrev-27132	1428	88	was	be	AUX
inlawrev-27132	1428	89	recorded	record	VERB
inlawrev-27132	1428	90	with	with	ADP
inlawrev-27132	1428	91	the	the	DET
inlawrev-27132	1428	92	county	county	NOUN
inlawrev-27132	1428	93	recorder	recorder	NOUN
inlawrev-27132	1428	94	before	before	ADP
inlawrev-27132	1428	95	january	january	PROPN
inlawrev-27132	1428	96	1	1	NUM
inlawrev-27132	1428	97	,	,	PUNCT
inlawrev-27132	1428	98	1998.567	1998.567	NUM
inlawrev-27132	1428	99	the	the	DET
inlawrev-27132	1428	100	tax	tax	NOUN
inlawrev-27132	1428	101	court	court	NOUN
inlawrev-27132	1428	102	reviewed	review	VERB
inlawrev-27132	1428	103	the	the	DET
inlawrev-27132	1428	104	administrative	administrative	ADJ
inlawrev-27132	1428	105	record	record	NOUN
inlawrev-27132	1428	106	and	and	CCONJ
inlawrev-27132	1428	107	identified	identify	VERB
inlawrev-27132	1428	108	evidence	evidence	NOUN
inlawrev-27132	1428	109	establishing	establish	VERB
inlawrev-27132	1428	110	that	that	DET
inlawrev-27132	1428	111	kohls	kohls	PROPN
inlawrev-27132	1428	112	satisfied	satisfy	VERB
inlawrev-27132	1428	113	each	each	PRON
inlawrev-27132	1428	114	of	of	ADP
inlawrev-27132	1428	115	the	the	DET
inlawrev-27132	1428	116	three	three	NUM
inlawrev-27132	1428	117	mandated	mandate	VERB
inlawrev-27132	1428	118	requirements	requirement	NOUN
inlawrev-27132	1428	119	and	and	CCONJ
inlawrev-27132	1428	120	,	,	PUNCT
inlawrev-27132	1428	121	therefore	therefore	ADV
inlawrev-27132	1428	122	,	,	PUNCT
inlawrev-27132	1428	123	was	be	AUX
inlawrev-27132	1428	124	a	a	DET
inlawrev-27132	1428	125	taxpayer	taxpayer	NOUN
inlawrev-27132	1428	126	for	for	ADP
inlawrev-27132	1428	127	purposes	purpose	NOUN
inlawrev-27132	1428	128	of	of	ADP
inlawrev-27132	1428	129	perfecting	perfect	VERB
inlawrev-27132	1428	130	a	a	DET
inlawrev-27132	1428	131	real	real	ADJ
inlawrev-27132	1428	132	property	property	NOUN
inlawrev-27132	1428	133	tax	tax	NOUN
inlawrev-27132	1428	134	appeal	appeal	NOUN
inlawrev-27132	1428	135	to	to	ADP
inlawrev-27132	1428	136	the	the	DET
inlawrev-27132	1428	137	ibtr.568	ibtr.568	NOUN
inlawrev-27132	1428	138	the	the	DET
inlawrev-27132	1428	139	assessor	assessor	NOUN
inlawrev-27132	1428	140	also	also	ADV
inlawrev-27132	1428	141	challenged	challenge	VERB
inlawrev-27132	1428	142	the	the	DET
inlawrev-27132	1428	143	ibtr	ibtr	VERB
inlawrev-27132	1428	144	’s	’s	PART
inlawrev-27132	1428	145	reduction	reduction	NOUN
inlawrev-27132	1428	146	of	of	ADP
inlawrev-27132	1428	147	its	its	PRON
inlawrev-27132	1428	148	assessment	assessment	NOUN
inlawrev-27132	1428	149	,	,	PUNCT
inlawrev-27132	1428	150	arguing	argue	VERB
inlawrev-27132	1428	151	that	that	SCONJ
inlawrev-27132	1428	152	the	the	DET
inlawrev-27132	1428	153	ibtr	ibtr	VERB
inlawrev-27132	1428	154	assigned	assign	VERB
inlawrev-27132	1428	155	too	too	ADV
inlawrev-27132	1428	156	little	little	ADJ
inlawrev-27132	1428	157	weight	weight	NOUN
inlawrev-27132	1428	158	to	to	ADP
inlawrev-27132	1428	159	several	several	ADJ
inlawrev-27132	1428	160	pieces	piece	NOUN
inlawrev-27132	1428	161	of	of	ADP
inlawrev-27132	1428	162	key	key	ADJ
inlawrev-27132	1428	163	evidence	evidence	NOUN
inlawrev-27132	1428	164	and	and	CCONJ
inlawrev-27132	1428	165	too	too	ADV
inlawrev-27132	1428	166	much	much	ADJ
inlawrev-27132	1428	167	to	to	ADP
inlawrev-27132	1428	168	others.569	others.569	VERB
inlawrev-27132	1428	169	specifically	specifically	ADV
inlawrev-27132	1428	170	,	,	PUNCT
inlawrev-27132	1428	171	the	the	DET
inlawrev-27132	1428	172	assessor	assessor	NOUN
inlawrev-27132	1428	173	asserted	assert	VERB
inlawrev-27132	1428	174	that	that	SCONJ
inlawrev-27132	1428	175	kohls	kohl	NOUN
inlawrev-27132	1428	176	’	'	PUNCT
inlawrev-27132	1428	177	appraisal	appraisal	NOUN
inlawrev-27132	1428	178	did	do	AUX
inlawrev-27132	1428	179	not	not	PART
inlawrev-27132	1428	180	meet	meet	VERB
inlawrev-27132	1428	181	the	the	DET
inlawrev-27132	1428	182	requirements	requirement	NOUN
inlawrev-27132	1428	183	of	of	ADP
inlawrev-27132	1428	184	the	the	DET
inlawrev-27132	1428	185	uniform	uniform	ADJ
inlawrev-27132	1428	186	standards	standard	NOUN
inlawrev-27132	1428	187	of	of	ADP
inlawrev-27132	1428	188	professional	professional	ADJ
inlawrev-27132	1428	189	appraisal	appraisal	NOUN
inlawrev-27132	1428	190	practice	practice	NOUN
inlawrev-27132	1428	191	standards.570	standards.570	VERB
inlawrev-27132	1428	192	the	the	DET
inlawrev-27132	1428	193	assessor	assessor	NOUN
inlawrev-27132	1428	194	also	also	ADV
inlawrev-27132	1428	195	argued	argue	VERB
inlawrev-27132	1428	196	that	that	SCONJ
inlawrev-27132	1428	197	kohls	kohl	NOUN
inlawrev-27132	1428	198	’	'	PUNCT
inlawrev-27132	1428	199	appraisal	appraisal	NOUN
inlawrev-27132	1428	200	lacked	lack	VERB
inlawrev-27132	1428	201	probative	probative	ADJ
inlawrev-27132	1428	202	value	value	NOUN
inlawrev-27132	1428	203	because	because	SCONJ
inlawrev-27132	1428	204	its	its	PRON
inlawrev-27132	1428	205	sales	sale	NOUN
inlawrev-27132	1428	206	comparison	comparison	NOUN
inlawrev-27132	1428	207	approach	approach	NOUN
inlawrev-27132	1428	208	contained	contain	VERB
inlawrev-27132	1428	209	two	two	NUM
inlawrev-27132	1428	210	significant	significant	ADJ
inlawrev-27132	1428	211	flaws	flaw	NOUN
inlawrev-27132	1428	212	—	—	PUNCT
inlawrev-27132	1428	213	that	that	PRON
inlawrev-27132	1428	214	is	be	AUX
inlawrev-27132	1428	215	,	,	PUNCT
inlawrev-27132	1428	216	kohls	kohls	PROPN
inlawrev-27132	1428	217	’	'	PUNCT
inlawrev-27132	1428	218	appraisal	appraisal	NOUN
inlawrev-27132	1428	219	:	:	PUNCT
inlawrev-27132	1428	220	(	(	PUNCT
inlawrev-27132	1428	221	i	i	NOUN
inlawrev-27132	1428	222	)	)	PUNCT
inlawrev-27132	1428	223	contravened	contravene	VERB
inlawrev-27132	1428	224	indiana	indiana	PROPN
inlawrev-27132	1428	225	’s	’s	PROPN
inlawrev-27132	1428	226	market	market	NOUN
inlawrev-27132	1428	227	value	value	NOUN
inlawrev-27132	1428	228	-	-	PUNCT
inlawrev-27132	1428	229	in	in	ADP
inlawrev-27132	1428	230	-	-	PUNCT
inlawrev-27132	1428	231	use	use	NOUN
inlawrev-27132	1428	232	standard	standard	NOUN
inlawrev-27132	1428	233	by	by	ADP
inlawrev-27132	1428	234	using	use	VERB
inlawrev-27132	1428	235	fee	fee	NOUN
inlawrev-27132	1428	236	simple	simple	ADJ
inlawrev-27132	1428	237	sales	sale	NOUN
inlawrev-27132	1428	238	that	that	PRON
inlawrev-27132	1428	239	,	,	PUNCT
inlawrev-27132	1428	240	unlike	unlike	ADP
inlawrev-27132	1428	241	leased	lease	VERB
inlawrev-27132	1428	242	fee	fee	NOUN
inlawrev-27132	1428	243	sales	sale	NOUN
inlawrev-27132	1428	244	,	,	PUNCT
inlawrev-27132	1428	245	did	do	AUX
inlawrev-27132	1428	246	not	not	PART
inlawrev-27132	1428	247	include	include	VERB
inlawrev-27132	1428	248	any	any	DET
inlawrev-27132	1428	249	utility	utility	NOUN
inlawrev-27132	1428	250	received	receive	VERB
inlawrev-27132	1428	251	by	by	ADP
inlawrev-27132	1428	252	the	the	DET
inlawrev-27132	1428	253	owner	owner	NOUN
inlawrev-27132	1428	254	or	or	CCONJ
inlawrev-27132	1428	255	a	a	DET
inlawrev-27132	1428	256	similar	similar	ADJ
inlawrev-27132	1428	257	user	user	NOUN
inlawrev-27132	1428	258	;	;	PUNCT
inlawrev-27132	1428	259	and	and	CCONJ
inlawrev-27132	1428	260	(	(	PUNCT
inlawrev-27132	1428	261	ii	ii	NOUN
inlawrev-27132	1428	262	)	)	PUNCT
inlawrev-27132	1428	263	failed	fail	VERB
inlawrev-27132	1428	264	to	to	PART
inlawrev-27132	1428	265	adjust	adjust	VERB
inlawrev-27132	1428	266	and	and	CCONJ
inlawrev-27132	1428	267	explain	explain	VERB
inlawrev-27132	1428	268	why	why	SCONJ
inlawrev-27132	1428	269	the	the	DET
inlawrev-27132	1428	270	properties	property	NOUN
inlawrev-27132	1428	271	it	it	PRON
inlawrev-27132	1428	272	used	use	VERB
inlawrev-27132	1428	273	in	in	ADP
inlawrev-27132	1428	274	the	the	DET
inlawrev-27132	1428	275	sales	sale	NOUN
inlawrev-27132	1428	276	comparison	comparison	NOUN
inlawrev-27132	1428	277	approach	approach	NOUN
inlawrev-27132	1428	278	were	be	AUX
inlawrev-27132	1428	279	563	563	NUM
inlawrev-27132	1428	280	.	.	PUNCT
inlawrev-27132	1429	1	i	i	PRON
inlawrev-27132	1429	2	d.	d.	PROPN
inlawrev-27132	1429	3	looking	look	VERB
inlawrev-27132	1429	4	at	at	ADP
inlawrev-27132	1429	5	webster	webster	PROPN
inlawrev-27132	1429	6	’s	’s	PART
inlawrev-27132	1429	7	third	third	ADJ
inlawrev-27132	1429	8	new	new	ADJ
inlawrev-27132	1429	9	international	international	PROPN
inlawrev-27132	1429	10	dictionary	dictionary	PROPN
inlawrev-27132	1429	11	’s	’s	PART
inlawrev-27132	1429	12	and	and	CCONJ
inlawrev-27132	1429	13	black	black	ADJ
inlawrev-27132	1429	14	’s	’s	PART
inlawrev-27132	1429	15	law	law	PROPN
inlawrev-27132	1429	16	dictionary	dictionary	PROPN
inlawrev-27132	1429	17	’s	’s	PART
inlawrev-27132	1429	18	definitions	definition	NOUN
inlawrev-27132	1429	19	of	of	ADP
inlawrev-27132	1429	20	the	the	DET
inlawrev-27132	1429	21	word	word	NOUN
inlawrev-27132	1429	22	“	"	PUNCT
inlawrev-27132	1429	23	taxpayer	taxpayer	NOUN
inlawrev-27132	1429	24	,	,	PUNCT
inlawrev-27132	1429	25	”	"	PUNCT
inlawrev-27132	1429	26	the	the	DET
inlawrev-27132	1429	27	tax	tax	NOUN
inlawrev-27132	1429	28	court	court	NOUN
inlawrev-27132	1429	29	concluded	conclude	VERB
inlawrev-27132	1429	30	that	that	SCONJ
inlawrev-27132	1429	31	the	the	DET
inlawrev-27132	1429	32	term	term	NOUN
inlawrev-27132	1429	33	could	could	AUX
inlawrev-27132	1429	34	be	be	AUX
inlawrev-27132	1429	35	defined	define	VERB
inlawrev-27132	1429	36	broadly	broadly	ADV
inlawrev-27132	1429	37	as	as	ADP
inlawrev-27132	1429	38	including	include	VERB
inlawrev-27132	1429	39	a	a	DET
inlawrev-27132	1429	40	person	person	NOUN
inlawrev-27132	1429	41	who	who	PRON
inlawrev-27132	1429	42	must	must	AUX
inlawrev-27132	1429	43	pay	pay	VERB
inlawrev-27132	1429	44	a	a	DET
inlawrev-27132	1429	45	property	property	NOUN
inlawrev-27132	1429	46	tax	tax	NOUN
inlawrev-27132	1429	47	without	without	ADP
inlawrev-27132	1429	48	being	be	AUX
inlawrev-27132	1429	49	subject	subject	ADJ
inlawrev-27132	1429	50	to	to	ADP
inlawrev-27132	1429	51	it	it	PRON
inlawrev-27132	1429	52	or	or	CCONJ
inlawrev-27132	1429	53	liable	liable	ADJ
inlawrev-27132	1429	54	for	for	ADP
inlawrev-27132	1429	55	paying	pay	VERB
inlawrev-27132	1429	56	it	it	PRON
inlawrev-27132	1429	57	,	,	PUNCT
inlawrev-27132	1429	58	or	or	CCONJ
inlawrev-27132	1429	59	narrowly	narrowly	ADV
inlawrev-27132	1429	60	as	as	ADP
inlawrev-27132	1429	61	the	the	DET
inlawrev-27132	1429	62	person	person	NOUN
inlawrev-27132	1429	63	that	that	PRON
inlawrev-27132	1429	64	must	must	AUX
inlawrev-27132	1429	65	pay	pay	VERB
inlawrev-27132	1429	66	a	a	DET
inlawrev-27132	1429	67	property	property	NOUN
inlawrev-27132	1429	68	tax	tax	NOUN
inlawrev-27132	1429	69	because	because	SCONJ
inlawrev-27132	1429	70	it	it	PRON
inlawrev-27132	1429	71	is	be	AUX
inlawrev-27132	1429	72	subject	subject	ADJ
inlawrev-27132	1429	73	to	to	ADP
inlawrev-27132	1429	74	or	or	CCONJ
inlawrev-27132	1429	75	liable	liable	ADJ
inlawrev-27132	1429	76	for	for	ADP
inlawrev-27132	1429	77	the	the	DET
inlawrev-27132	1429	78	tax	tax	NOUN
inlawrev-27132	1429	79	.	.	PUNCT
inlawrev-27132	1430	1	564	564	NUM
inlawrev-27132	1430	2	.	.	PUNCT
inlawrev-27132	1431	1	i	i	PRON
inlawrev-27132	1431	2	d.	d.	PROPN
inlawrev-27132	1431	3	at	at	ADP
inlawrev-27132	1431	4	8	8	NUM
inlawrev-27132	1431	5	.	.	PUNCT
inlawrev-27132	1432	1	(	(	PUNCT
inlawrev-27132	1432	2	citing	cite	VERB
inlawrev-27132	1432	3	ind	ind	NOUN
inlawrev-27132	1432	4	.	.	PUNCT
inlawrev-27132	1433	1	code	code	PROPN
inlawrev-27132	1433	2	§	§	PROPN
inlawrev-27132	1433	3	§	§	PROPN
inlawrev-27132	1433	4	6	6	NUM
inlawrev-27132	1433	5	-	-	SYM
inlawrev-27132	1433	6	1.1	1.1	NUM
inlawrev-27132	1433	7	-	-	PUNCT
inlawrev-27132	1433	8	2	2	NUM
inlawrev-27132	1433	9	-	-	PUNCT
inlawrev-27132	1433	10	4(a)-(b	4(a)-(b	NUM
inlawrev-27132	1433	11	)	)	PUNCT
inlawrev-27132	1433	12	;	;	PUNCT
inlawrev-27132	1433	13	6	6	NUM
inlawrev-27132	1433	14	-	-	SYM
inlawrev-27132	1433	15	1.1	1.1	NUM
inlawrev-27132	1433	16	-	-	PUNCT
inlawrev-27132	1433	17	22	22	NUM
inlawrev-27132	1433	18	-	-	SYM
inlawrev-27132	1433	19	10	10	NUM
inlawrev-27132	1433	20	)	)	PUNCT
inlawrev-27132	1433	21	.	.	PUNCT
inlawrev-27132	1434	1	565	565	X
inlawrev-27132	1434	2	.	.	PUNCT
inlawrev-27132	1435	1	i	i	PRON
inlawrev-27132	1435	2	d.	d.	PROPN
inlawrev-27132	1435	3	(	(	PUNCT
inlawrev-27132	1435	4	citing	cite	VERB
inlawrev-27132	1435	5	e.g.	e.g.	ADV
inlawrev-27132	1435	6	,	,	PUNCT
inlawrev-27132	1435	7	mcwhinney	mcwhinney	PROPN
inlawrev-27132	1435	8	v.	v.	ADP
inlawrev-27132	1435	9	city	city	PROPN
inlawrev-27132	1435	10	of	of	ADP
inlawrev-27132	1435	11	logansport	logansport	PROPN
inlawrev-27132	1435	12	,	,	PUNCT
inlawrev-27132	1435	13	132	132	NUM
inlawrev-27132	1435	14	ind	ind	NOUN
inlawrev-27132	1435	15	.	.	PUNCT
inlawrev-27132	1436	1	9	9	NUM
inlawrev-27132	1436	2	,	,	PUNCT
inlawrev-27132	1436	3	31	31	NUM
inlawrev-27132	1436	4	n.e	n.e	PROPN
inlawrev-27132	1436	5	.	.	PROPN
inlawrev-27132	1437	1	449	449	NUM
inlawrev-27132	1437	2	(	(	PUNCT
inlawrev-27132	1437	3	1892	1892	NUM
inlawrev-27132	1437	4	)	)	PUNCT
inlawrev-27132	1437	5	;	;	PUNCT
inlawrev-27132	1437	6	carr	carr	PROPN
inlawrev-27132	1437	7	v.	v.	PROPN
inlawrev-27132	1437	8	stewart	stewart	PROPN
inlawrev-27132	1437	9	,	,	PUNCT
inlawrev-27132	1437	10	58	58	NUM
inlawrev-27132	1437	11	ind	ind	NOUN
inlawrev-27132	1437	12	.	.	PUNCT
inlawrev-27132	1438	1	581	581	NUM
inlawrev-27132	1438	2	(	(	PUNCT
inlawrev-27132	1438	3	1877	1877	NUM
inlawrev-27132	1438	4	)	)	PUNCT
inlawrev-27132	1438	5	;	;	PUNCT
inlawrev-27132	1439	1	fed	fed	PROPN
inlawrev-27132	1439	2	.	.	PROPN
inlawrev-27132	1440	1	land	land	PROPN
inlawrev-27132	1440	2	bank	bank	PROPN
inlawrev-27132	1440	3	of	of	ADP
inlawrev-27132	1440	4	louisville	louisville	PROPN
inlawrev-27132	1440	5	v.	v.	PROPN
inlawrev-27132	1440	6	dorman	dorman	PROPN
inlawrev-27132	1440	7	,	,	PUNCT
inlawrev-27132	1440	8	112	112	NUM
inlawrev-27132	1440	9	ind	ind	NOUN
inlawrev-27132	1440	10	.	.	PUNCT
inlawrev-27132	1441	1	ct	ct	PROPN
inlawrev-27132	1441	2	.	.	PUNCT
inlawrev-27132	1442	1	app	app	PROPN
inlawrev-27132	1442	2	.	.	PROPN
inlawrev-27132	1442	3	111	111	NUM
inlawrev-27132	1442	4	,	,	PUNCT
inlawrev-27132	1442	5	41	41	NUM
inlawrev-27132	1442	6	n.e.2d	n.e.2d	NOUN
inlawrev-27132	1442	7	661	661	NUM
inlawrev-27132	1442	8	(	(	PUNCT
inlawrev-27132	1442	9	1942	1942	NUM
inlawrev-27132	1442	10	)	)	PUNCT
inlawrev-27132	1442	11	)	)	PUNCT
inlawrev-27132	1442	12	.	.	PUNCT
inlawrev-27132	1443	1	566	566	NUM
inlawrev-27132	1443	2	.	.	PUNCT
inlawrev-27132	1444	1	i	i	PRON
inlawrev-27132	1444	2	d.	d.	PROPN
inlawrev-27132	1444	3	at	at	ADP
inlawrev-27132	1444	4	9	9	NUM
inlawrev-27132	1444	5	.	.	PUNCT
inlawrev-27132	1444	6	567	567	NUM
inlawrev-27132	1444	7	.	.	PUNCT
inlawrev-27132	1445	1	i	i	PRON
inlawrev-27132	1445	2	d.	d.	PROPN
inlawrev-27132	1445	3	568	568	NUM
inlawrev-27132	1445	4	.	.	PUNCT
inlawrev-27132	1446	1	i	i	PRON
inlawrev-27132	1446	2	d.	d.	PROPN
inlawrev-27132	1446	3	at	at	ADP
inlawrev-27132	1446	4	11	11	NUM
inlawrev-27132	1446	5	.	.	PUNCT
inlawrev-27132	1447	1	569	569	NUM
inlawrev-27132	1447	2	.	.	PUNCT
inlawrev-27132	1448	1	i	i	PRON
inlawrev-27132	1448	2	d.	d.	PROPN
inlawrev-27132	1448	3	570	570	NUM
inlawrev-27132	1448	4	.	.	PUNCT
inlawrev-27132	1449	1	i	i	PRON
inlawrev-27132	1449	2	d.	d.	PROPN
inlawrev-27132	1449	3	at	at	ADP
inlawrev-27132	1449	4	15	15	NUM
inlawrev-27132	1449	5	.	.	PUNCT
inlawrev-27132	1450	1	2022	2022	NUM
inlawrev-27132	1450	2	]	]	PUNCT
inlawrev-27132	1450	3	tax	tax	NOUN
inlawrev-27132	1450	4	law	law	NOUN
inlawrev-27132	1450	5	–	–	PUNCT
inlawrev-27132	1450	6	state	state	NOUN
inlawrev-27132	1450	7	719	719	NUM
inlawrev-27132	1450	8	comparable	comparable	ADJ
inlawrev-27132	1450	9	to	to	ADP
inlawrev-27132	1450	10	the	the	DET
inlawrev-27132	1450	11	subject	subject	NOUN
inlawrev-27132	1450	12	property.571	property.571	NOUN
inlawrev-27132	1450	13	the	the	DET
inlawrev-27132	1450	14	tax	tax	NOUN
inlawrev-27132	1450	15	court	court	NOUN
inlawrev-27132	1450	16	rejected	reject	VERB
inlawrev-27132	1450	17	both	both	DET
inlawrev-27132	1450	18	these	these	DET
inlawrev-27132	1450	19	arguments	argument	NOUN
inlawrev-27132	1450	20	because	because	SCONJ
inlawrev-27132	1450	21	the	the	DET
inlawrev-27132	1450	22	assessor	assessor	NOUN
inlawrev-27132	1450	23	,	,	PUNCT
inlawrev-27132	1450	24	in	in	ADP
inlawrev-27132	1450	25	asserting	assert	VERB
inlawrev-27132	1450	26	them	they	PRON
inlawrev-27132	1450	27	,	,	PUNCT
inlawrev-27132	1450	28	ignored	ignore	VERB
inlawrev-27132	1450	29	the	the	DET
inlawrev-27132	1450	30	ibtr	ibtr	NOUN
inlawrev-27132	1450	31	’s	’s	PART
inlawrev-27132	1450	32	evidentiary	evidentiary	ADJ
inlawrev-27132	1450	33	and	and	CCONJ
inlawrev-27132	1450	34	legal	legal	ADJ
inlawrev-27132	1450	35	findings	finding	NOUN
inlawrev-27132	1450	36	that	that	PRON
inlawrev-27132	1450	37	corresponded	correspond	VERB
inlawrev-27132	1450	38	to	to	ADP
inlawrev-27132	1450	39	them.572	them.572	PROPN
inlawrev-27132	1450	40	accordingly	accordingly	ADV
inlawrev-27132	1450	41	,	,	PUNCT
inlawrev-27132	1450	42	the	the	DET
inlawrev-27132	1450	43	assessor	assessor	NOUN
inlawrev-27132	1450	44	’s	’s	PART
inlawrev-27132	1450	45	arguments	argument	NOUN
inlawrev-27132	1450	46	amounted	amount	VERB
inlawrev-27132	1450	47	to	to	ADP
inlawrev-27132	1450	48	nothing	nothing	PRON
inlawrev-27132	1450	49	more	more	ADJ
inlawrev-27132	1450	50	than	than	ADP
inlawrev-27132	1450	51	an	an	DET
inlawrev-27132	1450	52	invitation	invitation	NOUN
inlawrev-27132	1450	53	to	to	ADP
inlawrev-27132	1450	54	the	the	DET
inlawrev-27132	1450	55	tax	tax	NOUN
inlawrev-27132	1450	56	court	court	NOUN
inlawrev-27132	1450	57	to	to	PART
inlawrev-27132	1450	58	reweigh	reweigh	VERB
inlawrev-27132	1450	59	the	the	DET
inlawrev-27132	1450	60	evidence	evidence	NOUN
inlawrev-27132	1450	61	in	in	ADP
inlawrev-27132	1450	62	its	its	PRON
inlawrev-27132	1450	63	favor	favor	NOUN
inlawrev-27132	1450	64	—	—	PUNCT
inlawrev-27132	1450	65	something	something	PRON
inlawrev-27132	1450	66	indiana	indiana	PROPN
inlawrev-27132	1450	67	law	law	PROPN
inlawrev-27132	1450	68	prohibits	prohibit	VERB
inlawrev-27132	1450	69	the	the	DET
inlawrev-27132	1450	70	court	court	NOUN
inlawrev-27132	1450	71	from	from	ADP
inlawrev-27132	1450	72	doing.573	doing.573	NOUN
inlawrev-27132	1450	73	during	during	ADP
inlawrev-27132	1450	74	the	the	DET
inlawrev-27132	1450	75	hearing	hearing	NOUN
inlawrev-27132	1450	76	before	before	ADP
inlawrev-27132	1450	77	the	the	DET
inlawrev-27132	1450	78	ibtr	ibtr	NOUN
inlawrev-27132	1450	79	,	,	PUNCT
inlawrev-27132	1450	80	the	the	DET
inlawrev-27132	1450	81	assessor	assessor	NOUN
inlawrev-27132	1450	82	had	have	AUX
inlawrev-27132	1450	83	offered	offer	VERB
inlawrev-27132	1450	84	into	into	ADP
inlawrev-27132	1450	85	evidence	evidence	NOUN
inlawrev-27132	1450	86	an	an	DET
inlawrev-27132	1450	87	exhibit	exhibit	NOUN
inlawrev-27132	1450	88	titled	title	VERB
inlawrev-27132	1450	89	chart	chart	NOUN
inlawrev-27132	1450	90	of	of	ADP
inlawrev-27132	1450	91	assessments	assessment	NOUN
inlawrev-27132	1450	92	of	of	ADP
inlawrev-27132	1450	93	kohl	kohl	NOUN
inlawrev-27132	1450	94	’s	’s	PART
inlawrev-27132	1450	95	store	store	PROPN
inlawrev-27132	1450	96	indiana	indiana	PROPN
inlawrev-27132	1450	97	locations	location	NOUN
inlawrev-27132	1450	98	that	that	PRON
inlawrev-27132	1450	99	provided	provide	VERB
inlawrev-27132	1450	100	the	the	DET
inlawrev-27132	1450	101	location	location	NOUN
inlawrev-27132	1450	102	,	,	PUNCT
inlawrev-27132	1450	103	size	size	NOUN
inlawrev-27132	1450	104	,	,	PUNCT
inlawrev-27132	1450	105	and	and	CCONJ
inlawrev-27132	1450	106	assessed	assessed	ADJ
inlawrev-27132	1450	107	value	value	NOUN
inlawrev-27132	1450	108	of	of	ADP
inlawrev-27132	1450	109	the	the	DET
inlawrev-27132	1450	110	store	store	NOUN
inlawrev-27132	1450	111	in	in	ADP
inlawrev-27132	1450	112	question.574	question.574	PROPN
inlawrev-27132	1450	113	though	though	SCONJ
inlawrev-27132	1450	114	the	the	DET
inlawrev-27132	1450	115	ibtr	ibtr	VERB
inlawrev-27132	1450	116	admitted	admit	VERB
inlawrev-27132	1450	117	the	the	DET
inlawrev-27132	1450	118	exhibit	exhibit	NOUN
inlawrev-27132	1450	119	into	into	ADP
inlawrev-27132	1450	120	evidence	evidence	NOUN
inlawrev-27132	1450	121	,	,	PUNCT
inlawrev-27132	1450	122	it	it	PRON
inlawrev-27132	1450	123	gave	give	VERB
inlawrev-27132	1450	124	the	the	DET
inlawrev-27132	1450	125	exhibit	exhibit	NOUN
inlawrev-27132	1450	126	no	no	DET
inlawrev-27132	1450	127	weight	weight	NOUN
inlawrev-27132	1450	128	as	as	ADP
inlawrev-27132	1450	129	part	part	NOUN
inlawrev-27132	1450	130	of	of	ADP
inlawrev-27132	1450	131	its	its	PRON
inlawrev-27132	1450	132	final	final	ADJ
inlawrev-27132	1450	133	determination.575	determination.575	NOUN
inlawrev-27132	1450	134	the	the	DET
inlawrev-27132	1450	135	assessor	assessor	NOUN
inlawrev-27132	1450	136	argued	argue	VERB
inlawrev-27132	1450	137	the	the	DET
inlawrev-27132	1450	138	ibtr	ibtr	VERB
inlawrev-27132	1450	139	committed	commit	VERB
inlawrev-27132	1450	140	error	error	NOUN
inlawrev-27132	1450	141	by	by	ADP
inlawrev-27132	1450	142	ignoring	ignore	VERB
inlawrev-27132	1450	143	the	the	DET
inlawrev-27132	1450	144	exhibit	exhibit	NOUN
inlawrev-27132	1450	145	.	.	PUNCT
inlawrev-27132	1451	1	the	the	DET
inlawrev-27132	1451	2	tax	tax	NOUN
inlawrev-27132	1451	3	court	court	NOUN
inlawrev-27132	1451	4	disagreed	disagree	VERB
inlawrev-27132	1451	5	.	.	PUNCT
inlawrev-27132	1452	1	the	the	DET
inlawrev-27132	1452	2	court	court	NOUN
inlawrev-27132	1452	3	held	hold	VERB
inlawrev-27132	1452	4	that	that	PRON
inlawrev-27132	1452	5	to	to	PART
inlawrev-27132	1452	6	properly	properly	ADV
inlawrev-27132	1452	7	establish	establish	VERB
inlawrev-27132	1452	8	a	a	DET
inlawrev-27132	1452	9	property	property	NOUN
inlawrev-27132	1452	10	comparison	comparison	NOUN
inlawrev-27132	1452	11	,	,	PUNCT
inlawrev-27132	1452	12	it	it	PRON
inlawrev-27132	1452	13	had	have	VERB
inlawrev-27132	1452	14	to	to	PART
inlawrev-27132	1452	15	be	be	AUX
inlawrev-27132	1452	16	based	base	VERB
inlawrev-27132	1452	17	on	on	ADP
inlawrev-27132	1452	18	evidence	evidence	NOUN
inlawrev-27132	1452	19	that	that	PRON
inlawrev-27132	1452	20	described	describe	VERB
inlawrev-27132	1452	21	the	the	DET
inlawrev-27132	1452	22	characteristics	characteristic	NOUN
inlawrev-27132	1452	23	of	of	ADP
inlawrev-27132	1452	24	the	the	DET
inlawrev-27132	1452	25	subject	subject	NOUN
inlawrev-27132	1452	26	property	property	NOUN
inlawrev-27132	1452	27	,	,	PUNCT
inlawrev-27132	1452	28	how	how	SCONJ
inlawrev-27132	1452	29	those	those	DET
inlawrev-27132	1452	30	characteristics	characteristic	NOUN
inlawrev-27132	1452	31	related	relate	VERB
inlawrev-27132	1452	32	to	to	ADP
inlawrev-27132	1452	33	those	those	PRON
inlawrev-27132	1452	34	of	of	ADP
inlawrev-27132	1452	35	the	the	DET
inlawrev-27132	1452	36	comparable	comparable	ADJ
inlawrev-27132	1452	37	properties	property	NOUN
inlawrev-27132	1452	38	’	'	PUNCT
inlawrev-27132	1452	39	characteristics	characteristic	NOUN
inlawrev-27132	1452	40	,	,	PUNCT
inlawrev-27132	1452	41	and	and	CCONJ
inlawrev-27132	1452	42	how	how	SCONJ
inlawrev-27132	1452	43	any	any	DET
inlawrev-27132	1452	44	differences	difference	NOUN
inlawrev-27132	1452	45	between	between	ADP
inlawrev-27132	1452	46	the	the	DET
inlawrev-27132	1452	47	properties	property	NOUN
inlawrev-27132	1452	48	affected	affect	VERB
inlawrev-27132	1452	49	their	their	PRON
inlawrev-27132	1452	50	relative	relative	ADJ
inlawrev-27132	1452	51	values.576	values.576	NOUN
inlawrev-27132	1452	52	because	because	SCONJ
inlawrev-27132	1452	53	the	the	DET
inlawrev-27132	1452	54	assessor	assessor	NOUN
inlawrev-27132	1452	55	’s	’s	PART
inlawrev-27132	1452	56	exhibit	exhibit	NOUN
inlawrev-27132	1452	57	failed	fail	VERB
inlawrev-27132	1452	58	to	to	PART
inlawrev-27132	1452	59	do	do	VERB
inlawrev-27132	1452	60	any	any	PRON
inlawrev-27132	1452	61	of	of	ADP
inlawrev-27132	1452	62	this	this	PRON
inlawrev-27132	1452	63	,	,	PUNCT
inlawrev-27132	1452	64	explained	explain	VERB
inlawrev-27132	1452	65	the	the	DET
inlawrev-27132	1452	66	tax	tax	NOUN
inlawrev-27132	1452	67	court	court	NOUN
inlawrev-27132	1452	68	,	,	PUNCT
inlawrev-27132	1452	69	the	the	DET
inlawrev-27132	1452	70	ibtr	ibtr	VERB
inlawrev-27132	1452	71	properly	properly	ADV
inlawrev-27132	1452	72	ignored	ignore	VERB
inlawrev-27132	1452	73	the	the	DET
inlawrev-27132	1452	74	exhibit	exhibit	NOUN
inlawrev-27132	1452	75	in	in	ADP
inlawrev-27132	1452	76	arriving	arrive	VERB
inlawrev-27132	1452	77	at	at	ADP
inlawrev-27132	1452	78	its	its	PRON
inlawrev-27132	1452	79	final	final	ADJ
inlawrev-27132	1452	80	determination.577	determination.577	PROPN
inlawrev-27132	1452	81	finally	finally	ADV
inlawrev-27132	1452	82	,	,	PUNCT
inlawrev-27132	1452	83	the	the	DET
inlawrev-27132	1452	84	assessor	assessor	NOUN
inlawrev-27132	1452	85	argued	argue	VERB
inlawrev-27132	1452	86	that	that	SCONJ
inlawrev-27132	1452	87	the	the	DET
inlawrev-27132	1452	88	ibtr	ibtr	VERB
inlawrev-27132	1452	89	erred	err	VERB
inlawrev-27132	1452	90	when	when	SCONJ
inlawrev-27132	1452	91	it	it	PRON
inlawrev-27132	1452	92	ignored	ignore	VERB
inlawrev-27132	1452	93	the	the	DET
inlawrev-27132	1452	94	property	property	NOUN
inlawrev-27132	1452	95	’s	’s	PART
inlawrev-27132	1452	96	2011	2011	NUM
inlawrev-27132	1452	97	sales	sale	NOUN
inlawrev-27132	1452	98	price	price	NOUN
inlawrev-27132	1452	99	of	of	ADP
inlawrev-27132	1452	100	$	$	SYM
inlawrev-27132	1452	101	15.3	15.3	NUM
inlawrev-27132	1452	102	million	million	NUM
inlawrev-27132	1452	103	as	as	ADP
inlawrev-27132	1452	104	evidence	evidence	NOUN
inlawrev-27132	1452	105	of	of	ADP
inlawrev-27132	1452	106	its	its	PRON
inlawrev-27132	1452	107	market	market	NOUN
inlawrev-27132	1452	108	value	value	NOUN
inlawrev-27132	1452	109	-	-	PUNCT
inlawrev-27132	1452	110	inuse	inuse	NOUN
inlawrev-27132	1452	111	for	for	ADP
inlawrev-27132	1452	112	each	each	PRON
inlawrev-27132	1452	113	of	of	ADP
inlawrev-27132	1452	114	the	the	DET
inlawrev-27132	1452	115	tax	tax	NOUN
inlawrev-27132	1452	116	years	year	NOUN
inlawrev-27132	1452	117	at	at	ADP
inlawrev-27132	1452	118	issue.578	issue.578	NOUN
inlawrev-27132	1452	119	the	the	DET
inlawrev-27132	1452	120	tax	tax	NOUN
inlawrev-27132	1452	121	court	court	NOUN
inlawrev-27132	1452	122	rejected	reject	VERB
inlawrev-27132	1452	123	this	this	DET
inlawrev-27132	1452	124	argument	argument	NOUN
inlawrev-27132	1452	125	.	.	PUNCT
inlawrev-27132	1453	1	it	it	PRON
inlawrev-27132	1453	2	noted	note	VERB
inlawrev-27132	1453	3	that	that	SCONJ
inlawrev-27132	1453	4	the	the	DET
inlawrev-27132	1453	5	assessor	assessor	NOUN
inlawrev-27132	1453	6	’s	’s	PART
inlawrev-27132	1453	7	own	own	ADJ
inlawrev-27132	1453	8	expert	expert	ADJ
inlawrev-27132	1453	9	witness	witness	NOUN
inlawrev-27132	1453	10	testified	testify	VERB
inlawrev-27132	1453	11	that	that	SCONJ
inlawrev-27132	1453	12	,	,	PUNCT
inlawrev-27132	1453	13	because	because	SCONJ
inlawrev-27132	1453	14	a	a	DET
inlawrev-27132	1453	15	real	real	ADJ
inlawrev-27132	1453	16	property	property	NOUN
inlawrev-27132	1453	17	’s	’s	PART
inlawrev-27132	1453	18	sales	sale	NOUN
inlawrev-27132	1453	19	price	price	NOUN
inlawrev-27132	1453	20	might	might	AUX
inlawrev-27132	1453	21	reflect	reflect	VERB
inlawrev-27132	1453	22	more	more	ADJ
inlawrev-27132	1453	23	than	than	ADP
inlawrev-27132	1453	24	the	the	DET
inlawrev-27132	1453	25	property	property	NOUN
inlawrev-27132	1453	26	’s	’s	PART
inlawrev-27132	1453	27	value	value	NOUN
inlawrev-27132	1453	28	,	,	PUNCT
inlawrev-27132	1453	29	it	it	PRON
inlawrev-27132	1453	30	did	do	AUX
inlawrev-27132	1453	31	not	not	PART
inlawrev-27132	1453	32	automatically	automatically	ADV
inlawrev-27132	1453	33	equate	equate	VERB
inlawrev-27132	1453	34	to	to	ADP
inlawrev-27132	1453	35	its	its	PRON
inlawrev-27132	1453	36	market	market	NOUN
inlawrev-27132	1453	37	value	value	NOUN
inlawrev-27132	1453	38	-	-	PUNCT
inlawrev-27132	1453	39	in	in	ADP
inlawrev-27132	1453	40	-	-	PUNCT
inlawrev-27132	1453	41	use	use	NOUN
inlawrev-27132	1453	42	;	;	PUNCT
inlawrev-27132	1453	43	it	it	PRON
inlawrev-27132	1453	44	might	might	AUX
inlawrev-27132	1453	45	also	also	ADV
inlawrev-27132	1453	46	reflect	reflect	VERB
inlawrev-27132	1453	47	intangible	intangible	ADJ
inlawrev-27132	1453	48	qualities	quality	NOUN
inlawrev-27132	1453	49	esteemed	esteem	VERB
inlawrev-27132	1453	50	by	by	ADP
inlawrev-27132	1453	51	the	the	DET
inlawrev-27132	1453	52	buyer.579	buyer.579	NOUN
inlawrev-27132	1453	53	the	the	DET
inlawrev-27132	1453	54	witness	witness	NOUN
inlawrev-27132	1453	55	testified	testify	VERB
inlawrev-27132	1453	56	that	that	SCONJ
inlawrev-27132	1453	57	these	these	DET
inlawrev-27132	1453	58	other	other	ADJ
inlawrev-27132	1453	59	values	value	NOUN
inlawrev-27132	1453	60	must	must	AUX
inlawrev-27132	1453	61	be	be	AUX
inlawrev-27132	1453	62	identified	identify	VERB
inlawrev-27132	1453	63	and	and	CCONJ
inlawrev-27132	1453	64	set	set	VERB
inlawrev-27132	1453	65	aside.580	aside.580	NOUN
inlawrev-27132	1453	66	the	the	DET
inlawrev-27132	1453	67	witness	witness	NOUN
inlawrev-27132	1453	68	said	say	VERB
inlawrev-27132	1453	69	that	that	SCONJ
inlawrev-27132	1453	70	he	he	PRON
inlawrev-27132	1453	71	did	do	AUX
inlawrev-27132	1453	72	not	not	PART
inlawrev-27132	1453	73	do	do	VERB
inlawrev-27132	1453	74	this	this	PRON
inlawrev-27132	1453	75	because	because	SCONJ
inlawrev-27132	1453	76	he	he	PRON
inlawrev-27132	1453	77	believed	believe	VERB
inlawrev-27132	1453	78	it	it	PRON
inlawrev-27132	1453	79	was	be	AUX
inlawrev-27132	1453	80	outside	outside	ADP
inlawrev-27132	1453	81	the	the	DET
inlawrev-27132	1453	82	scope	scope	NOUN
inlawrev-27132	1453	83	of	of	ADP
inlawrev-27132	1453	84	his	his	PRON
inlawrev-27132	1453	85	engagement	engagement	NOUN
inlawrev-27132	1453	86	with	with	ADP
inlawrev-27132	1453	87	the	the	DET
inlawrev-27132	1453	88	assessor.581	assessor.581	NOUN
inlawrev-27132	1453	89	for	for	ADP
inlawrev-27132	1453	90	this	this	DET
inlawrev-27132	1453	91	reason	reason	NOUN
inlawrev-27132	1453	92	,	,	PUNCT
inlawrev-27132	1453	93	the	the	DET
inlawrev-27132	1453	94	tax	tax	NOUN
inlawrev-27132	1453	95	court	court	NOUN
inlawrev-27132	1453	96	held	hold	VERB
inlawrev-27132	1453	97	that	that	SCONJ
inlawrev-27132	1453	98	the	the	DET
inlawrev-27132	1453	99	ibtr	ibtr	NOUN
inlawrev-27132	1453	100	properly	properly	ADV
inlawrev-27132	1453	101	ignored	ignore	VERB
inlawrev-27132	1453	102	the	the	DET
inlawrev-27132	1453	103	2011	2011	NUM
inlawrev-27132	1453	104	sales	sale	NOUN
inlawrev-27132	1453	105	price	price	NOUN
inlawrev-27132	1453	106	because	because	SCONJ
inlawrev-27132	1453	107	the	the	DET
inlawrev-27132	1453	108	evidence	evidence	NOUN
inlawrev-27132	1453	109	did	do	AUX
inlawrev-27132	1453	110	not	not	PART
inlawrev-27132	1453	111	establish	establish	VERB
inlawrev-27132	1453	112	whether	whether	SCONJ
inlawrev-27132	1453	113	the	the	DET
inlawrev-27132	1453	114	sales	sale	NOUN
inlawrev-27132	1453	115	price	price	NOUN
inlawrev-27132	1453	116	reflected	reflect	VERB
inlawrev-27132	1453	117	more	more	ADJ
inlawrev-27132	1453	118	than	than	ADP
inlawrev-27132	1453	119	the	the	DET
inlawrev-27132	1453	120	real	real	ADJ
inlawrev-27132	1453	121	property	property	NOUN
inlawrev-27132	1453	122	’s	’s	PART
inlawrev-27132	1453	123	value.582	value.582	NOUN
inlawrev-27132	1453	124	accordingly	accordingly	ADV
inlawrev-27132	1453	125	,	,	PUNCT
inlawrev-27132	1453	126	the	the	DET
inlawrev-27132	1453	127	tax	tax	NOUN
inlawrev-27132	1453	128	court	court	NOUN
inlawrev-27132	1453	129	upheld	uphold	VERB
inlawrev-27132	1453	130	the	the	DET
inlawrev-27132	1453	131	ibtr	ibtr	NOUN
inlawrev-27132	1453	132	’s	’s	PART
inlawrev-27132	1453	133	decision	decision	NOUN
inlawrev-27132	1453	134	in	in	ADP
inlawrev-27132	1453	135	its	its	PRON
inlawrev-27132	1453	136	entirety.583	entirety.583	NOUN
inlawrev-27132	1453	137	571	571	NUM
inlawrev-27132	1453	138	.	.	PUNCT
inlawrev-27132	1454	1	i	i	PRON
inlawrev-27132	1454	2	d.	d.	PROPN
inlawrev-27132	1454	3	at	at	ADP
inlawrev-27132	1454	4	15	15	NUM
inlawrev-27132	1454	5	-	-	SYM
inlawrev-27132	1454	6	16	16	NUM
inlawrev-27132	1454	7	.	.	PUNCT
inlawrev-27132	1455	1	572	572	NUM
inlawrev-27132	1455	2	.	.	PUNCT
inlawrev-27132	1456	1	i	i	PRON
inlawrev-27132	1456	2	d.	d.	PROPN
inlawrev-27132	1456	3	at	at	ADP
inlawrev-27132	1456	4	16	16	NUM
inlawrev-27132	1456	5	.	.	PUNCT
inlawrev-27132	1457	1	573	573	NUM
inlawrev-27132	1457	2	.	.	PUNCT
inlawrev-27132	1458	1	i	i	PRON
inlawrev-27132	1458	2	d.	d.	PROPN
inlawrev-27132	1458	3	at	at	ADP
inlawrev-27132	1458	4	15	15	NUM
inlawrev-27132	1458	5	(	(	PUNCT
inlawrev-27132	1458	6	citing	cite	VERB
inlawrev-27132	1458	7	e.g.	e.g.	ADV
inlawrev-27132	1458	8	,	,	PUNCT
inlawrev-27132	1458	9	southlake	southlake	PROPN
inlawrev-27132	1458	10	indiana	indiana	PROPN
inlawrev-27132	1458	11	llc	llc	PROPN
inlawrev-27132	1458	12	v.	v.	PROPN
inlawrev-27132	1458	13	lake	lake	PROPN
inlawrev-27132	1458	14	cty	cty	PROPN
inlawrev-27132	1458	15	.	.	PROPN
inlawrev-27132	1458	16	assessor	assessor	PROPN
inlawrev-27132	1458	17	,	,	PUNCT
inlawrev-27132	1458	18	135	135	NUM
inlawrev-27132	1458	19	n.e.3d	n.e.3d	NUM
inlawrev-27132	1458	20	692	692	NUM
inlawrev-27132	1458	21	,	,	PUNCT
inlawrev-27132	1458	22	696	696	NUM
inlawrev-27132	1458	23	(	(	PUNCT
inlawrev-27132	1458	24	ind	ind	NOUN
inlawrev-27132	1458	25	.	.	PUNCT
inlawrev-27132	1459	1	t.	t.	PROPN
inlawrev-27132	1459	2	c.	c.	PROPN
inlawrev-27132	1459	3	2019	2019	NUM
inlawrev-27132	1459	4	)	)	PUNCT
inlawrev-27132	1459	5	)	)	PUNCT
inlawrev-27132	1459	6	.	.	PUNCT
inlawrev-27132	1460	1	574	574	NUM
inlawrev-27132	1460	2	.	.	PUNCT
inlawrev-27132	1461	1	i	i	PRON
inlawrev-27132	1461	2	d.	d.	PROPN
inlawrev-27132	1461	3	575	575	NUM
inlawrev-27132	1461	4	.	.	PUNCT
inlawrev-27132	1462	1	i	i	PRON
inlawrev-27132	1462	2	d.	d.	PROPN
inlawrev-27132	1462	3	576	576	NUM
inlawrev-27132	1462	4	.	.	PUNCT
inlawrev-27132	1463	1	i	i	PRON
inlawrev-27132	1463	2	d.	d.	PROPN
inlawrev-27132	1463	3	at	at	ADP
inlawrev-27132	1463	4	17	17	NUM
inlawrev-27132	1463	5	(	(	PUNCT
inlawrev-27132	1463	6	citing	cite	VERB
inlawrev-27132	1463	7	e.g.	e.g.	ADV
inlawrev-27132	1463	8	,	,	PUNCT
inlawrev-27132	1463	9	peters	peters	PROPN
inlawrev-27132	1463	10	v.	v.	CCONJ
inlawrev-27132	1463	11	garoffolo	garoffolo	PROPN
inlawrev-27132	1463	12	,	,	PUNCT
inlawrev-27132	1463	13	32	32	NUM
inlawrev-27132	1463	14	n.e.3d	n.e.3d	NUM
inlawrev-27132	1463	15	847	847	NUM
inlawrev-27132	1463	16	,	,	PUNCT
inlawrev-27132	1463	17	854	854	NUM
inlawrev-27132	1463	18	(	(	PUNCT
inlawrev-27132	1463	19	ind	ind	NOUN
inlawrev-27132	1463	20	.	.	PUNCT
inlawrev-27132	1464	1	t.c	t.c	PROPN
inlawrev-27132	1464	2	.	.	PROPN
inlawrev-27132	1464	3	2015	2015	NUM
inlawrev-27132	1464	4	)	)	PUNCT
inlawrev-27132	1464	5	)	)	PUNCT
inlawrev-27132	1464	6	.	.	PUNCT
inlawrev-27132	1465	1	577	577	NUM
inlawrev-27132	1465	2	.	.	PUNCT
inlawrev-27132	1466	1	i	i	PRON
inlawrev-27132	1466	2	d.	d.	PROPN
inlawrev-27132	1466	3	578	578	NUM
inlawrev-27132	1466	4	.	.	PUNCT
inlawrev-27132	1467	1	i	i	PRON
inlawrev-27132	1467	2	d.	d.	PROPN
inlawrev-27132	1467	3	579	579	NUM
inlawrev-27132	1467	4	.	.	PUNCT
inlawrev-27132	1468	1	i	i	PRON
inlawrev-27132	1468	2	d.	d.	PROPN
inlawrev-27132	1468	3	580	580	NUM
inlawrev-27132	1468	4	.	.	PUNCT
inlawrev-27132	1469	1	i	i	PRON
inlawrev-27132	1469	2	d.	d.	PROPN
inlawrev-27132	1469	3	581	581	NUM
inlawrev-27132	1469	4	.	.	PUNCT
inlawrev-27132	1470	1	i	i	PRON
inlawrev-27132	1470	2	d.	d.	PROPN
inlawrev-27132	1470	3	582	582	NUM
inlawrev-27132	1470	4	.	.	PUNCT
inlawrev-27132	1471	1	i	i	PRON
inlawrev-27132	1471	2	d.	d.	PROPN
inlawrev-27132	1471	3	583	583	NUM
inlawrev-27132	1471	4	.	.	PUNCT
inlawrev-27132	1472	1	i	i	PRON
inlawrev-27132	1472	2	d.	d.	PROPN
inlawrev-27132	1472	3	at	at	ADP
inlawrev-27132	1472	4	18	18	NUM
inlawrev-27132	1472	5	.	.	X
inlawrev-27132	1472	6	720	720	NUM
inlawrev-27132	1472	7	indiana	indiana	NOUN
inlawrev-27132	1472	8	law	law	PROPN
inlawrev-27132	1472	9	review	review	NOUN
inlawrev-27132	1473	1	[	[	X
inlawrev-27132	1473	2	vol	vol	NOUN
inlawrev-27132	1473	3	.	.	PUNCT
inlawrev-27132	1473	4	55:669	55:669	NUM
inlawrev-27132	1473	5	b.	b.	PROPN
inlawrev-27132	1473	6	income	income	NOUN
inlawrev-27132	1473	7	tax	tax	NOUN
inlawrev-27132	1473	8	cases	case	NOUN
inlawrev-27132	1473	9	1	1	NUM
inlawrev-27132	1473	10	.	.	PUNCT
inlawrev-27132	1473	11	tell	tell	VERB
inlawrev-27132	1473	12	city	city	NOUN
inlawrev-27132	1473	13	boatworks	boatwork	NOUN
inlawrev-27132	1473	14	,	,	PUNCT
inlawrev-27132	1473	15	inc	inc	PROPN
inlawrev-27132	1473	16	.	.	PROPN
inlawrev-27132	1474	1	v.	v.	PROPN
inlawrev-27132	1474	2	indiana	indiana	PROPN
inlawrev-27132	1474	3	department	department	PROPN
inlawrev-27132	1474	4	of	of	ADP
inlawrev-27132	1474	5	state	state	PROPN
inlawrev-27132	1474	6	revenue.584	revenue.584	PROPN
inlawrev-27132	1474	7	—	—	PUNCT
inlawrev-27132	1474	8	the	the	DET
inlawrev-27132	1474	9	issue	issue	NOUN
inlawrev-27132	1474	10	before	before	SCONJ
inlawrev-27132	1474	11	the	the	DET
inlawrev-27132	1474	12	tax	tax	NOUN
inlawrev-27132	1474	13	court	court	NOUN
inlawrev-27132	1474	14	was	be	AUX
inlawrev-27132	1474	15	whether	whether	SCONJ
inlawrev-27132	1474	16	the	the	DET
inlawrev-27132	1474	17	dor	dor	NOUN
inlawrev-27132	1474	18	properly	properly	ADV
inlawrev-27132	1474	19	denied	deny	VERB
inlawrev-27132	1474	20	an	an	DET
inlawrev-27132	1474	21	alleged	allege	VERB
inlawrev-27132	1474	22	qualified	qualified	ADJ
inlawrev-27132	1474	23	research	research	NOUN
inlawrev-27132	1474	24	expense	expense	NOUN
inlawrev-27132	1474	25	tax	tax	NOUN
inlawrev-27132	1474	26	credit	credit	NOUN
inlawrev-27132	1474	27	to	to	ADP
inlawrev-27132	1474	28	a	a	DET
inlawrev-27132	1474	29	manufacturer	manufacturer	NOUN
inlawrev-27132	1474	30	of	of	ADP
inlawrev-27132	1474	31	made	make	VERB
inlawrev-27132	1474	32	-	-	PUNCT
inlawrev-27132	1474	33	to	to	ADP
inlawrev-27132	1474	34	-	-	PUNCT
inlawrev-27132	1474	35	order	order	NOUN
inlawrev-27132	1474	36	vessels	vessel	NOUN
inlawrev-27132	1474	37	for	for	ADP
inlawrev-27132	1474	38	its	its	PRON
inlawrev-27132	1474	39	design	design	NOUN
inlawrev-27132	1474	40	and	and	CCONJ
inlawrev-27132	1474	41	construction	construction	NOUN
inlawrev-27132	1474	42	of	of	ADP
inlawrev-27132	1474	43	four	four	NUM
inlawrev-27132	1474	44	prototype	prototype	NOUN
inlawrev-27132	1474	45	vessels	vessel	NOUN
inlawrev-27132	1474	46	.	.	PUNCT
inlawrev-27132	1475	1	tell	tell	VERB
inlawrev-27132	1475	2	city	city	NOUN
inlawrev-27132	1475	3	boatworks	boatwork	NOUN
inlawrev-27132	1475	4	,	,	PUNCT
inlawrev-27132	1475	5	inc	inc	PROPN
inlawrev-27132	1475	6	.	.	PROPN
inlawrev-27132	1475	7	(	(	PUNCT
inlawrev-27132	1475	8	“	"	PUNCT
inlawrev-27132	1475	9	tell	tell	VERB
inlawrev-27132	1475	10	city	city	NOUN
inlawrev-27132	1475	11	”	"	PUNCT
inlawrev-27132	1475	12	)	)	PUNCT
inlawrev-27132	1475	13	operated	operate	VERB
inlawrev-27132	1475	14	a	a	DET
inlawrev-27132	1475	15	shipyard	shipyard	NOUN
inlawrev-27132	1475	16	on	on	ADP
inlawrev-27132	1475	17	the	the	DET
inlawrev-27132	1475	18	banks	bank	NOUN
inlawrev-27132	1475	19	of	of	ADP
inlawrev-27132	1475	20	the	the	DET
inlawrev-27132	1475	21	ohio	ohio	PROPN
inlawrev-27132	1475	22	river	river	PROPN
inlawrev-27132	1475	23	in	in	ADP
inlawrev-27132	1475	24	tell	tell	PROPN
inlawrev-27132	1475	25	city	city	PROPN
inlawrev-27132	1475	26	,	,	PUNCT
inlawrev-27132	1475	27	indiana	indiana	PROPN
inlawrev-27132	1475	28	,	,	PUNCT
inlawrev-27132	1475	29	where	where	SCONJ
inlawrev-27132	1475	30	it	it	PRON
inlawrev-27132	1475	31	manufactured	manufacture	VERB
inlawrev-27132	1475	32	custom	custom	ADV
inlawrev-27132	1475	33	-	-	PUNCT
inlawrev-27132	1475	34	made	make	VERB
inlawrev-27132	1475	35	vessels.585	vessels.585	NOUN
inlawrev-27132	1475	36	tell	tell	VERB
inlawrev-27132	1475	37	city	city	NOUN
inlawrev-27132	1475	38	claimed	claim	VERB
inlawrev-27132	1475	39	an	an	DET
inlawrev-27132	1475	40	indiana	indiana	PROPN
inlawrev-27132	1475	41	income	income	NOUN
inlawrev-27132	1475	42	tax	tax	NOUN
inlawrev-27132	1475	43	refund	refund	NOUN
inlawrev-27132	1475	44	for	for	ADP
inlawrev-27132	1475	45	tax	tax	NOUN
inlawrev-27132	1475	46	year	year	NOUN
inlawrev-27132	1475	47	2010	2010	NUM
inlawrev-27132	1475	48	corresponding	correspond	VERB
inlawrev-27132	1475	49	to	to	ADP
inlawrev-27132	1475	50	its	its	PRON
inlawrev-27132	1475	51	application	application	NOUN
inlawrev-27132	1475	52	of	of	ADP
inlawrev-27132	1475	53	indiana	indiana	PROPN
inlawrev-27132	1475	54	’s	’s	PART
inlawrev-27132	1475	55	qualified	qualified	ADJ
inlawrev-27132	1475	56	research	research	NOUN
inlawrev-27132	1475	57	expense	expense	NOUN
inlawrev-27132	1475	58	tax	tax	NOUN
inlawrev-27132	1475	59	credit	credit	NOUN
inlawrev-27132	1475	60	for	for	ADP
inlawrev-27132	1475	61	its	its	PRON
inlawrev-27132	1475	62	design	design	NOUN
inlawrev-27132	1475	63	and	and	CCONJ
inlawrev-27132	1475	64	construction	construction	NOUN
inlawrev-27132	1475	65	of	of	ADP
inlawrev-27132	1475	66	six	six	NUM
inlawrev-27132	1475	67	prototype	prototype	NOUN
inlawrev-27132	1475	68	custom	custom	NOUN
inlawrev-27132	1475	69	vessels.586	vessels.586	NOUN
inlawrev-27132	1475	70	in	in	ADP
inlawrev-27132	1475	71	january	january	PROPN
inlawrev-27132	1475	72	2015	2015	NUM
inlawrev-27132	1475	73	,	,	PUNCT
inlawrev-27132	1475	74	tell	tell	VERB
inlawrev-27132	1475	75	city	city	NOUN
inlawrev-27132	1475	76	effected	effect	VERB
inlawrev-27132	1475	77	this	this	DET
inlawrev-27132	1475	78	refund	refund	NOUN
inlawrev-27132	1475	79	claim	claim	NOUN
inlawrev-27132	1475	80	by	by	ADP
inlawrev-27132	1475	81	filing	file	VERB
inlawrev-27132	1475	82	an	an	DET
inlawrev-27132	1475	83	indiana	indiana	NOUN
inlawrev-27132	1475	84	amended	amend	VERB
inlawrev-27132	1475	85	corporate	corporate	ADJ
inlawrev-27132	1475	86	income	income	NOUN
inlawrev-27132	1475	87	tax	tax	NOUN
inlawrev-27132	1475	88	return	return	NOUN
inlawrev-27132	1475	89	for	for	ADP
inlawrev-27132	1475	90	the	the	DET
inlawrev-27132	1475	91	2010	2010	NUM
inlawrev-27132	1475	92	tax	tax	NOUN
inlawrev-27132	1475	93	year	year	NOUN
inlawrev-27132	1475	94	,	,	PUNCT
inlawrev-27132	1475	95	claiming	claim	VERB
inlawrev-27132	1475	96	that	that	SCONJ
inlawrev-27132	1475	97	it	it	PRON
inlawrev-27132	1475	98	was	be	AUX
inlawrev-27132	1475	99	entitled	entitle	VERB
inlawrev-27132	1475	100	to	to	ADP
inlawrev-27132	1475	101	a	a	DET
inlawrev-27132	1475	102	tax	tax	NOUN
inlawrev-27132	1475	103	refund	refund	NOUN
inlawrev-27132	1475	104	associated	associate	VERB
inlawrev-27132	1475	105	with	with	ADP
inlawrev-27132	1475	106	its	its	PRON
inlawrev-27132	1475	107	research	research	NOUN
inlawrev-27132	1475	108	activities.5	activities.5	NOUN
inlawrev-27132	1475	109	8	8	NUM
inlawrev-27132	1475	110	7	7	NUM
inlawrev-27132	1475	111	the	the	DET
inlawrev-27132	1475	112	credit	credit	NOUN
inlawrev-27132	1475	113	amount	amount	NOUN
inlawrev-27132	1475	114	consisted	consist	VERB
inlawrev-27132	1475	115	of	of	ADP
inlawrev-27132	1475	116	what	what	PRON
inlawrev-27132	1475	117	tell	tell	VERB
inlawrev-27132	1475	118	city	city	NOUN
inlawrev-27132	1475	119	alleged	allege	VERB
inlawrev-27132	1475	120	as	as	ADP
inlawrev-27132	1475	121	qualified	qualified	ADJ
inlawrev-27132	1475	122	research	research	NOUN
inlawrev-27132	1475	123	expenses	expense	NOUN
inlawrev-27132	1475	124	generated	generate	VERB
inlawrev-27132	1475	125	by	by	ADP
inlawrev-27132	1475	126	the	the	DET
inlawrev-27132	1475	127	six	six	NUM
inlawrev-27132	1475	128	projects	project	NOUN
inlawrev-27132	1475	129	,	,	PUNCT
inlawrev-27132	1475	130	which	which	PRON
inlawrev-27132	1475	131	included	include	VERB
inlawrev-27132	1475	132	wages	wage	NOUN
inlawrev-27132	1475	133	,	,	PUNCT
inlawrev-27132	1475	134	supply	supply	NOUN
inlawrev-27132	1475	135	costs	cost	NOUN
inlawrev-27132	1475	136	,	,	PUNCT
inlawrev-27132	1475	137	and	and	CCONJ
inlawrev-27132	1475	138	contractor	contractor	NOUN
inlawrev-27132	1475	139	research	research	NOUN
inlawrev-27132	1475	140	costs.588	costs.588	PROPN
inlawrev-27132	1475	141	in	in	ADP
inlawrev-27132	1475	142	march	march	PROPN
inlawrev-27132	1475	143	2016	2016	NUM
inlawrev-27132	1475	144	,	,	PUNCT
inlawrev-27132	1475	145	the	the	DET
inlawrev-27132	1475	146	dor	dor	PROPN
inlawrev-27132	1475	147	denied	deny	VERB
inlawrev-27132	1475	148	tell	tell	VERB
inlawrev-27132	1475	149	city	city	PROPN
inlawrev-27132	1475	150	’s	’s	PART
inlawrev-27132	1475	151	refund	refund	NOUN
inlawrev-27132	1475	152	claim	claim	NOUN
inlawrev-27132	1475	153	,	,	PUNCT
inlawrev-27132	1475	154	explaining	explain	VERB
inlawrev-27132	1475	155	that	that	SCONJ
inlawrev-27132	1475	156	the	the	DET
inlawrev-27132	1475	157	company	company	NOUN
inlawrev-27132	1475	158	failed	fail	VERB
inlawrev-27132	1475	159	to	to	PART
inlawrev-27132	1475	160	provide	provide	VERB
inlawrev-27132	1475	161	creditable	creditable	ADJ
inlawrev-27132	1475	162	evidence	evidence	NOUN
inlawrev-27132	1475	163	proving	prove	VERB
inlawrev-27132	1475	164	its	its	PRON
inlawrev-27132	1475	165	expenses	expense	NOUN
inlawrev-27132	1475	166	satisfied	satisfy	VERB
inlawrev-27132	1475	167	the	the	DET
inlawrev-27132	1475	168	criteria	criterion	NOUN
inlawrev-27132	1475	169	as	as	ADP
inlawrev-27132	1475	170	research	research	NOUN
inlawrev-27132	1475	171	expenses.589	expenses.589	NOUN
inlawrev-27132	1475	172	in	in	ADP
inlawrev-27132	1475	173	january	january	PROPN
inlawrev-27132	1475	174	2018	2018	NUM
inlawrev-27132	1475	175	,	,	PUNCT
inlawrev-27132	1475	176	tell	tell	VERB
inlawrev-27132	1475	177	city	city	NOUN
inlawrev-27132	1475	178	challenged	challenge	VERB
inlawrev-27132	1475	179	the	the	DET
inlawrev-27132	1475	180	dor	dor	PROPN
inlawrev-27132	1475	181	’s	’s	PART
inlawrev-27132	1475	182	decision	decision	NOUN
inlawrev-27132	1475	183	before	before	SCONJ
inlawrev-27132	1475	184	the	the	DET
inlawrev-27132	1475	185	tax	tax	NOUN
inlawrev-27132	1475	186	court.590	court.590	NOUN
inlawrev-27132	1475	187	of	of	ADP
inlawrev-27132	1475	188	the	the	DET
inlawrev-27132	1475	189	six	six	NUM
inlawrev-27132	1475	190	custom	custom	NOUN
inlawrev-27132	1475	191	vessels	vessel	NOUN
inlawrev-27132	1475	192	for	for	ADP
inlawrev-27132	1475	193	which	which	PRON
inlawrev-27132	1475	194	tell	tell	VERB
inlawrev-27132	1475	195	city	city	NOUN
inlawrev-27132	1475	196	claimed	claim	VERB
inlawrev-27132	1475	197	the	the	DET
inlawrev-27132	1475	198	credit	credit	NOUN
inlawrev-27132	1475	199	before	before	ADP
inlawrev-27132	1475	200	the	the	DET
inlawrev-27132	1475	201	dor	dor	NOUN
inlawrev-27132	1475	202	,	,	PUNCT
inlawrev-27132	1475	203	only	only	ADV
inlawrev-27132	1475	204	four	four	NUM
inlawrev-27132	1475	205	were	be	AUX
inlawrev-27132	1475	206	at	at	ADP
inlawrev-27132	1475	207	issue	issue	NOUN
inlawrev-27132	1475	208	before	before	ADP
inlawrev-27132	1475	209	the	the	DET
inlawrev-27132	1475	210	tax	tax	NOUN
inlawrev-27132	1475	211	court	court	NOUN
inlawrev-27132	1475	212	—	—	PUNCT
inlawrev-27132	1475	213	that	that	ADV
inlawrev-27132	1475	214	is	is	ADV
inlawrev-27132	1475	215	,	,	PUNCT
inlawrev-27132	1475	216	vessel	vessel	NOUN
inlawrev-27132	1475	217	projects	project	NOUN
inlawrev-27132	1475	218	112	112	NUM
inlawrev-27132	1475	219	,	,	PUNCT
inlawrev-27132	1475	220	107	107	NUM
inlawrev-27132	1475	221	,	,	PUNCT
inlawrev-27132	1475	222	109	109	NUM
inlawrev-27132	1475	223	,	,	PUNCT
inlawrev-27132	1475	224	and	and	CCONJ
inlawrev-27132	1475	225	111.591	111.591	NUM
inlawrev-27132	1475	226	indiana	indiana	NOUN
inlawrev-27132	1475	227	permits	permit	VERB
inlawrev-27132	1475	228	taxpayers	taxpayer	NOUN
inlawrev-27132	1475	229	to	to	PART
inlawrev-27132	1475	230	claim	claim	VERB
inlawrev-27132	1475	231	a	a	DET
inlawrev-27132	1475	232	qualified	qualified	ADJ
inlawrev-27132	1475	233	research	research	NOUN
inlawrev-27132	1475	234	expense	expense	NOUN
inlawrev-27132	1475	235	credit	credit	NOUN
inlawrev-27132	1475	236	against	against	ADP
inlawrev-27132	1475	237	their	their	PRON
inlawrev-27132	1475	238	indiana	indiana	NOUN
inlawrev-27132	1475	239	adjusted	adjust	VERB
inlawrev-27132	1475	240	gross	gross	ADJ
inlawrev-27132	1475	241	income	income	NOUN
inlawrev-27132	1475	242	tax.592	tax.592	VERB
inlawrev-27132	1475	243	the	the	DET
inlawrev-27132	1475	244	phrase	phrase	NOUN
inlawrev-27132	1475	245	“	"	PUNCT
inlawrev-27132	1475	246	qualified	qualified	ADJ
inlawrev-27132	1475	247	research	research	NOUN
inlawrev-27132	1475	248	expense	expense	NOUN
inlawrev-27132	1475	249	”	"	PUNCT
inlawrev-27132	1475	250	has	have	VERB
inlawrev-27132	1475	251	the	the	DET
inlawrev-27132	1475	252	same	same	ADJ
inlawrev-27132	1475	253	meaning	meaning	NOUN
inlawrev-27132	1475	254	as	as	SCONJ
inlawrev-27132	1475	255	the	the	DET
inlawrev-27132	1475	256	similar	similar	ADJ
inlawrev-27132	1475	257	federal	federal	ADJ
inlawrev-27132	1475	258	credit	credit	NOUN
inlawrev-27132	1475	259	defined	define	VERB
inlawrev-27132	1475	260	in	in	ADP
inlawrev-27132	1475	261	the	the	DET
inlawrev-27132	1475	262	internal	internal	ADJ
inlawrev-27132	1475	263	revenue	revenue	NOUN
inlawrev-27132	1475	264	code	code	NOUN
inlawrev-27132	1475	265	,	,	PUNCT
inlawrev-27132	1475	266	except	except	SCONJ
inlawrev-27132	1475	267	the	the	DET
inlawrev-27132	1475	268	taxpayer	taxpayer	NOUN
inlawrev-27132	1475	269	must	must	AUX
inlawrev-27132	1475	270	incur	incur	VERB
inlawrev-27132	1475	271	the	the	DET
inlawrev-27132	1475	272	expenses	expense	NOUN
inlawrev-27132	1475	273	from	from	ADP
inlawrev-27132	1475	274	research	research	NOUN
inlawrev-27132	1475	275	done	do	VERB
inlawrev-27132	1475	276	in	in	ADP
inlawrev-27132	1475	277	indiana.593	indiana.593	NOUN
inlawrev-27132	1475	278	eligible	eligible	ADJ
inlawrev-27132	1475	279	expenses	expense	NOUN
inlawrev-27132	1475	280	include	include	VERB
inlawrev-27132	1475	281	wages	wage	NOUN
inlawrev-27132	1475	282	or	or	CCONJ
inlawrev-27132	1475	283	costs	cost	NOUN
inlawrev-27132	1475	284	paid	pay	VERB
inlawrev-27132	1475	285	to	to	ADP
inlawrev-27132	1475	286	employees	employee	NOUN
inlawrev-27132	1475	287	or	or	CCONJ
inlawrev-27132	1475	288	contractors	contractor	NOUN
inlawrev-27132	1475	289	to	to	PART
inlawrev-27132	1475	290	perform	perform	VERB
inlawrev-27132	1475	291	“	"	PUNCT
inlawrev-27132	1475	292	qualifying	qualify	VERB
inlawrev-27132	1475	293	research	research	NOUN
inlawrev-27132	1475	294	.	.	PUNCT
inlawrev-27132	1476	1	”594	”594	X
inlawrev-27132	1477	1	research	research	NOUN
inlawrev-27132	1477	2	constitutes	constitute	VERB
inlawrev-27132	1477	3	“	"	PUNCT
inlawrev-27132	1477	4	qualifying	qualify	VERB
inlawrev-27132	1477	5	research	research	NOUN
inlawrev-27132	1477	6	”	"	PUNCT
inlawrev-27132	1477	7	for	for	ADP
inlawrev-27132	1477	8	purposes	purpose	NOUN
inlawrev-27132	1477	9	of	of	ADP
inlawrev-27132	1477	10	indiana	indiana	PROPN
inlawrev-27132	1477	11	’s	’s	PART
inlawrev-27132	1477	12	credit	credit	NOUN
inlawrev-27132	1477	13	if	if	SCONJ
inlawrev-27132	1477	14	it	it	PRON
inlawrev-27132	1477	15	satisfies	satisfy	VERB
inlawrev-27132	1477	16	four	four	NUM
inlawrev-27132	1477	17	distinct	distinct	ADJ
inlawrev-27132	1477	18	tests	test	NOUN
inlawrev-27132	1477	19	—	—	PUNCT
inlawrev-27132	1477	20	that	that	ADV
inlawrev-27132	1477	21	is	is	ADV
inlawrev-27132	1477	22	,	,	PUNCT
inlawrev-27132	1477	23	(	(	PUNCT
inlawrev-27132	1477	24	i	i	NOUN
inlawrev-27132	1477	25	)	)	PUNCT
inlawrev-27132	1477	26	the	the	DET
inlawrev-27132	1477	27	section	section	NOUN
inlawrev-27132	1477	28	174	174	NUM
inlawrev-27132	1477	29	test	test	NOUN
inlawrev-27132	1477	30	,	,	PUNCT
inlawrev-27132	1477	31	(	(	PUNCT
inlawrev-27132	1477	32	ii	ii	NOUN
inlawrev-27132	1477	33	)	)	PUNCT
inlawrev-27132	1477	34	the	the	DET
inlawrev-27132	1477	35	technological	technological	ADJ
inlawrev-27132	1477	36	information	information	NOUN
inlawrev-27132	1477	37	test	test	NOUN
inlawrev-27132	1477	38	,	,	PUNCT
inlawrev-27132	1477	39	(	(	PUNCT
inlawrev-27132	1477	40	iii	iii	X
inlawrev-27132	1477	41	)	)	PUNCT
inlawrev-27132	1477	42	the	the	DET
inlawrev-27132	1477	43	business	business	NOUN
inlawrev-27132	1477	44	component	component	NOUN
inlawrev-27132	1477	45	test	test	NOUN
inlawrev-27132	1477	46	,	,	PUNCT
inlawrev-27132	1477	47	and	and	CCONJ
inlawrev-27132	1477	48	(	(	PUNCT
inlawrev-27132	1477	49	iv	iv	X
inlawrev-27132	1477	50	)	)	PUNCT
inlawrev-27132	1477	51	the	the	DET
inlawrev-27132	1477	52	process	process	NOUN
inlawrev-27132	1477	53	of	of	ADP
inlawrev-27132	1477	54	experimentation	experimentation	NOUN
inlawrev-27132	1477	55	test.595	test.595	VERB
inlawrev-27132	1477	56	584	584	NUM
inlawrev-27132	1477	57	.	.	PROPN
inlawrev-27132	1477	58	162	162	NUM
inlawrev-27132	1477	59	n.e.3d	n.e.3d	NUM
inlawrev-27132	1477	60	603	603	NUM
inlawrev-27132	1477	61	(	(	PUNCT
inlawrev-27132	1477	62	ind	ind	NOUN
inlawrev-27132	1477	63	.	.	PUNCT
inlawrev-27132	1478	1	t.	t.	PROPN
inlawrev-27132	1478	2	c.	c.	PROPN
inlawrev-27132	1478	3	2020	2020	NUM
inlawrev-27132	1478	4	)	)	PUNCT
inlawrev-27132	1478	5	.	.	PUNCT
inlawrev-27132	1479	1	585	585	NUM
inlawrev-27132	1479	2	.	.	PUNCT
inlawrev-27132	1480	1	i	i	PRON
inlawrev-27132	1480	2	d.	d.	PROPN
inlawrev-27132	1480	3	at	at	ADP
inlawrev-27132	1480	4	606	606	NUM
inlawrev-27132	1480	5	-	-	SYM
inlawrev-27132	1480	6	07	07	NUM
inlawrev-27132	1480	7	.	.	PUNCT
inlawrev-27132	1481	1	586	586	NUM
inlawrev-27132	1481	2	.	.	PUNCT
inlawrev-27132	1482	1	i	i	PRON
inlawrev-27132	1482	2	d.	d.	PROPN
inlawrev-27132	1482	3	at	at	ADP
inlawrev-27132	1482	4	611	611	NUM
inlawrev-27132	1482	5	.	.	PUNCT
inlawrev-27132	1483	1	587	587	NUM
inlawrev-27132	1483	2	.	.	PUNCT
inlawrev-27132	1484	1	i	i	PRON
inlawrev-27132	1484	2	d.	d.	PROPN
inlawrev-27132	1484	3	588	588	NUM
inlawrev-27132	1484	4	.	.	PUNCT
inlawrev-27132	1485	1	i	i	PRON
inlawrev-27132	1485	2	d.	d.	PROPN
inlawrev-27132	1485	3	589	589	NUM
inlawrev-27132	1485	4	.	.	PUNCT
inlawrev-27132	1486	1	i	i	PRON
inlawrev-27132	1486	2	d.	d.	PROPN
inlawrev-27132	1486	3	590	590	NUM
inlawrev-27132	1486	4	.	.	PUNCT
inlawrev-27132	1487	1	i	i	PRON
inlawrev-27132	1487	2	d.	d.	PROPN
inlawrev-27132	1487	3	591	591	NUM
inlawrev-27132	1487	4	.	.	PUNCT
inlawrev-27132	1488	1	i	i	PRON
inlawrev-27132	1488	2	d.	d.	PROPN
inlawrev-27132	1488	3	at	at	ADP
inlawrev-27132	1488	4	609	609	NUM
inlawrev-27132	1488	5	-	-	SYM
inlawrev-27132	1488	6	11	11	NUM
inlawrev-27132	1488	7	.	.	PUNCT
inlawrev-27132	1489	1	592	592	NUM
inlawrev-27132	1489	2	.	.	PUNCT
inlawrev-27132	1490	1	i	i	PRON
inlawrev-27132	1490	2	d.	d.	PROPN
inlawrev-27132	1490	3	at	at	ADP
inlawrev-27132	1490	4	612	612	NUM
inlawrev-27132	1490	5	(	(	PUNCT
inlawrev-27132	1490	6	citing	cite	VERB
inlawrev-27132	1490	7	ind	ind	NOUN
inlawrev-27132	1490	8	.	.	PUNCT
inlawrev-27132	1491	1	code	code	PROPN
inlawrev-27132	1491	2	§	§	PROPN
inlawrev-27132	1491	3	6	6	NUM
inlawrev-27132	1491	4	-	-	SYM
inlawrev-27132	1491	5	3.1	3.1	NUM
inlawrev-27132	1491	6	-	-	PUNCT
inlawrev-27132	1491	7	4	4	NUM
inlawrev-27132	1491	8	-	-	PUNCT
inlawrev-27132	1491	9	2(a	2(a	NUM
inlawrev-27132	1491	10	)	)	PUNCT
inlawrev-27132	1491	11	)	)	PUNCT
inlawrev-27132	1491	12	.	.	PUNCT
inlawrev-27132	1492	1	593	593	NUM
inlawrev-27132	1492	2	.	.	PUNCT
inlawrev-27132	1493	1	i	i	PRON
inlawrev-27132	1493	2	d.	d.	PROPN
inlawrev-27132	1493	3	(	(	PUNCT
inlawrev-27132	1493	4	citing	cite	VERB
inlawrev-27132	1493	5	irc	irc	ADV
inlawrev-27132	1493	6	§	§	PROPN
inlawrev-27132	1493	7	42(b	42(b	PROPN
inlawrev-27132	1493	8	)	)	PUNCT
inlawrev-27132	1493	9	)	)	PUNCT
inlawrev-27132	1493	10	.	.	PUNCT
inlawrev-27132	1494	1	594	594	NUM
inlawrev-27132	1494	2	.	.	PUNCT
inlawrev-27132	1495	1	i	i	PRON
inlawrev-27132	1495	2	d.	d.	PROPN
inlawrev-27132	1495	3	at	at	ADP
inlawrev-27132	1495	4	613	613	NUM
inlawrev-27132	1495	5	(	(	PUNCT
inlawrev-27132	1495	6	citing	cite	VERB
inlawrev-27132	1495	7	irc	irc	ADV
inlawrev-27132	1495	8	§	§	PROPN
inlawrev-27132	1495	9	§	§	PROPN
inlawrev-27132	1495	10	42(b)(2)(a	42(b)(2)(a	NOUN
inlawrev-27132	1495	11	)	)	PUNCT
inlawrev-27132	1495	12	,	,	PUNCT
inlawrev-27132	1495	13	-(2)(b	-(2)(b	NUM
inlawrev-27132	1495	14	)	)	PUNCT
inlawrev-27132	1495	15	,	,	PUNCT
inlawrev-27132	1495	16	-(3)(a	-(3)(a	NOUN
inlawrev-27132	1495	17	)	)	PUNCT
inlawrev-27132	1495	18	)	)	PUNCT
inlawrev-27132	1495	19	.	.	PUNCT
inlawrev-27132	1496	1	595	595	NUM
inlawrev-27132	1496	2	.	.	PUNCT
inlawrev-27132	1497	1	i	i	PRON
inlawrev-27132	1497	2	d.	d.	PROPN
inlawrev-27132	1497	3	(	(	PUNCT
inlawrev-27132	1497	4	citing	cite	VERB
inlawrev-27132	1497	5	irc	irc	ADV
inlawrev-27132	1497	6	§	§	PROPN
inlawrev-27132	1497	7	42(d)(1	42(d)(1	NUM
inlawrev-27132	1497	8	)	)	PUNCT
inlawrev-27132	1497	9	;	;	PUNCT
inlawrev-27132	1497	10	union	union	PROPN
inlawrev-27132	1497	11	carbide	carbide	PROPN
inlawrev-27132	1497	12	corp	corp	PROPN
inlawrev-27132	1497	13	.	.	PROPN
inlawrev-27132	1497	14	&	&	CCONJ
inlawrev-27132	1497	15	subsidiaries	subsidiary	NOUN
inlawrev-27132	1497	16	v.	v.	ADP
inlawrev-27132	1497	17	c.i.r	c.i.r	PROPN
inlawrev-27132	1497	18	.	.	PROPN
inlawrev-27132	1497	19	,	,	PUNCT
inlawrev-27132	1497	20	97	97	NUM
inlawrev-27132	1497	21	t.c.m	t.c.m	NOUN
inlawrev-27132	1497	22	.	.	PUNCT
inlawrev-27132	1498	1	(	(	PUNCT
inlawrev-27132	1498	2	cch	cch	NOUN
inlawrev-27132	1498	3	)	)	PUNCT
inlawrev-27132	1498	4	2022	2022	NUM
inlawrev-27132	1498	5	]	]	PUNCT
inlawrev-27132	1498	6	tax	tax	NOUN
inlawrev-27132	1498	7	law	law	NOUN
inlawrev-27132	1498	8	–	–	PUNCT
inlawrev-27132	1498	9	state	state	NOUN
inlawrev-27132	1498	10	721	721	NUM
inlawrev-27132	1498	11	the	the	DET
inlawrev-27132	1498	12	tax	tax	NOUN
inlawrev-27132	1498	13	court	court	NOUN
inlawrev-27132	1498	14	held	hold	VERB
inlawrev-27132	1498	15	that	that	PRON
inlawrev-27132	1498	16	tell	tell	VERB
inlawrev-27132	1498	17	city	city	PROPN
inlawrev-27132	1498	18	’s	’s	PART
inlawrev-27132	1498	19	project	project	NOUN
inlawrev-27132	1498	20	112	112	NUM
inlawrev-27132	1498	21	failed	fail	VERB
inlawrev-27132	1498	22	the	the	DET
inlawrev-27132	1498	23	business	business	NOUN
inlawrev-27132	1498	24	component	component	NOUN
inlawrev-27132	1498	25	test	test	NOUN
inlawrev-27132	1498	26	.	.	PUNCT
inlawrev-27132	1499	1	the	the	DET
inlawrev-27132	1499	2	taxpayer	taxpayer	NOUN
inlawrev-27132	1499	3	did	do	AUX
inlawrev-27132	1499	4	not	not	PART
inlawrev-27132	1499	5	provide	provide	VERB
inlawrev-27132	1499	6	any	any	DET
inlawrev-27132	1499	7	evidence	evidence	NOUN
inlawrev-27132	1499	8	establishing	establish	VERB
inlawrev-27132	1499	9	that	that	SCONJ
inlawrev-27132	1499	10	it	it	PRON
inlawrev-27132	1499	11	offered	offer	VERB
inlawrev-27132	1499	12	the	the	DET
inlawrev-27132	1499	13	project	project	NOUN
inlawrev-27132	1499	14	112	112	NUM
inlawrev-27132	1499	15	vessel	vessel	NOUN
inlawrev-27132	1499	16	for	for	ADP
inlawrev-27132	1499	17	sale	sale	NOUN
inlawrev-27132	1499	18	,	,	PUNCT
inlawrev-27132	1499	19	lease	lease	NOUN
inlawrev-27132	1499	20	,	,	PUNCT
inlawrev-27132	1499	21	or	or	CCONJ
inlawrev-27132	1499	22	license	license	NOUN
inlawrev-27132	1499	23	,	,	PUNCT
inlawrev-27132	1499	24	or	or	CCONJ
inlawrev-27132	1499	25	that	that	SCONJ
inlawrev-27132	1499	26	it	it	PRON
inlawrev-27132	1499	27	used	use	VERB
inlawrev-27132	1499	28	the	the	DET
inlawrev-27132	1499	29	vessel	vessel	NOUN
inlawrev-27132	1499	30	in	in	ADP
inlawrev-27132	1499	31	its	its	PRON
inlawrev-27132	1499	32	trade	trade	NOUN
inlawrev-27132	1499	33	or	or	CCONJ
inlawrev-27132	1499	34	business	business	NOUN
inlawrev-27132	1499	35	—	—	PUNCT
inlawrev-27132	1499	36	all	all	DET
inlawrev-27132	1499	37	necessary	necessary	ADJ
inlawrev-27132	1499	38	requirements	requirement	NOUN
inlawrev-27132	1499	39	mandated	mandate	VERB
inlawrev-27132	1499	40	by	by	ADP
inlawrev-27132	1499	41	the	the	DET
inlawrev-27132	1499	42	test.596	test.596	NOUN
inlawrev-27132	1499	43	neither	neither	CCONJ
inlawrev-27132	1499	44	did	do	AUX
inlawrev-27132	1499	45	tell	tell	VERB
inlawrev-27132	1499	46	city	city	NOUN
inlawrev-27132	1499	47	prove	prove	VERB
inlawrev-27132	1499	48	that	that	SCONJ
inlawrev-27132	1499	49	a	a	DET
inlawrev-27132	1499	50	third	third	ADJ
inlawrev-27132	1499	51	-	-	PUNCT
inlawrev-27132	1499	52	party	party	NOUN
inlawrev-27132	1499	53	owner	owner	NOUN
inlawrev-27132	1499	54	of	of	ADP
inlawrev-27132	1499	55	project	project	NOUN
inlawrev-27132	1499	56	112	112	NUM
inlawrev-27132	1499	57	assigned	assign	VERB
inlawrev-27132	1499	58	its	its	PRON
inlawrev-27132	1499	59	construction	construction	NOUN
inlawrev-27132	1499	60	contract	contract	NOUN
inlawrev-27132	1499	61	to	to	PART
inlawrev-27132	1499	62	tell	tell	VERB
inlawrev-27132	1499	63	city.597	city.597	NOUN
inlawrev-27132	1499	64	accordingly	accordingly	ADV
inlawrev-27132	1499	65	,	,	PUNCT
inlawrev-27132	1499	66	the	the	DET
inlawrev-27132	1499	67	project	project	NOUN
inlawrev-27132	1499	68	failed	fail	VERB
inlawrev-27132	1499	69	the	the	DET
inlawrev-27132	1499	70	business	business	NOUN
inlawrev-27132	1499	71	component	component	NOUN
inlawrev-27132	1499	72	test	test	NOUN
inlawrev-27132	1499	73	;	;	PUNCT
inlawrev-27132	1499	74	and	and	CCONJ
inlawrev-27132	1499	75	therefore	therefore	ADV
inlawrev-27132	1499	76	,	,	PUNCT
inlawrev-27132	1499	77	did	do	AUX
inlawrev-27132	1499	78	not	not	PART
inlawrev-27132	1499	79	constitute	constitute	VERB
inlawrev-27132	1499	80	qualifying	qualify	VERB
inlawrev-27132	1499	81	research	research	NOUN
inlawrev-27132	1499	82	for	for	ADP
inlawrev-27132	1499	83	purpose	purpose	NOUN
inlawrev-27132	1499	84	of	of	ADP
inlawrev-27132	1499	85	indiana	indiana	PROPN
inlawrev-27132	1499	86	’s	’s	PROPN
inlawrev-27132	1499	87	credit.598	credit.598	NOUN
inlawrev-27132	1499	88	with	with	ADP
inlawrev-27132	1499	89	regard	regard	NOUN
inlawrev-27132	1499	90	to	to	ADP
inlawrev-27132	1499	91	vessel	vessel	NOUN
inlawrev-27132	1499	92	projects	project	NOUN
inlawrev-27132	1499	93	107	107	NUM
inlawrev-27132	1499	94	,	,	PUNCT
inlawrev-27132	1499	95	109	109	NUM
inlawrev-27132	1499	96	,	,	PUNCT
inlawrev-27132	1499	97	and	and	CCONJ
inlawrev-27132	1499	98	111	111	NUM
inlawrev-27132	1499	99	,	,	PUNCT
inlawrev-27132	1499	100	the	the	DET
inlawrev-27132	1499	101	tax	tax	NOUN
inlawrev-27132	1499	102	court	court	NOUN
inlawrev-27132	1499	103	held	hold	VERB
inlawrev-27132	1499	104	that	that	SCONJ
inlawrev-27132	1499	105	all	all	DET
inlawrev-27132	1499	106	three	three	NUM
inlawrev-27132	1499	107	satisfied	satisfy	VERB
inlawrev-27132	1499	108	the	the	DET
inlawrev-27132	1499	109	section	section	NOUN
inlawrev-27132	1499	110	174,599	174,599	NUM
inlawrev-27132	1499	111	business	business	NOUN
inlawrev-27132	1499	112	component,600	component,600	PROPN
inlawrev-27132	1499	113	and	and	CCONJ
inlawrev-27132	1499	114	technological	technological	ADJ
inlawrev-27132	1499	115	information	information	NOUN
inlawrev-27132	1499	116	tests.601	tests.601	NOUN
inlawrev-27132	1499	117	all	all	DET
inlawrev-27132	1499	118	the	the	DET
inlawrev-27132	1499	119	projects	project	NOUN
inlawrev-27132	1499	120	,	,	PUNCT
inlawrev-27132	1499	121	however	however	ADV
inlawrev-27132	1499	122	,	,	PUNCT
inlawrev-27132	1499	123	failed	fail	VERB
inlawrev-27132	1499	124	the	the	DET
inlawrev-27132	1499	125	process	process	NOUN
inlawrev-27132	1499	126	of	of	ADP
inlawrev-27132	1499	127	experimentation	experimentation	NOUN
inlawrev-27132	1499	128	test	test	NOUN
inlawrev-27132	1499	129	.	.	PUNCT
inlawrev-27132	1500	1	this	this	DET
inlawrev-27132	1500	2	test	test	NOUN
inlawrev-27132	1500	3	requires	require	VERB
inlawrev-27132	1500	4	that	that	SCONJ
inlawrev-27132	1500	5	substantially	substantially	ADV
inlawrev-27132	1500	6	all	all	DET
inlawrev-27132	1500	7	the	the	DET
inlawrev-27132	1500	8	research	research	NOUN
inlawrev-27132	1500	9	activities	activity	NOUN
inlawrev-27132	1500	10	constitute	constitute	VERB
inlawrev-27132	1500	11	elements	element	NOUN
inlawrev-27132	1500	12	of	of	ADP
inlawrev-27132	1500	13	a	a	DET
inlawrev-27132	1500	14	process	process	NOUN
inlawrev-27132	1500	15	of	of	ADP
inlawrev-27132	1500	16	experimentation	experimentation	NOUN
inlawrev-27132	1500	17	for	for	ADP
inlawrev-27132	1500	18	a	a	DET
inlawrev-27132	1500	19	qualified	qualified	ADJ
inlawrev-27132	1500	20	purpose.602	purpose.602	PROPN
inlawrev-27132	1500	21	the	the	DET
inlawrev-27132	1500	22	“	"	PUNCT
inlawrev-27132	1500	23	substantially	substantially	ADV
inlawrev-27132	1500	24	all	all	DET
inlawrev-27132	1500	25	”	"	PUNCT
inlawrev-27132	1500	26	element	element	NOUN
inlawrev-27132	1500	27	requires	require	VERB
inlawrev-27132	1500	28	that	that	SCONJ
inlawrev-27132	1500	29	eighty	eighty	NUM
inlawrev-27132	1500	30	percent	percent	NOUN
inlawrev-27132	1500	31	or	or	CCONJ
inlawrev-27132	1500	32	more	more	ADJ
inlawrev-27132	1500	33	of	of	ADP
inlawrev-27132	1500	34	the	the	DET
inlawrev-27132	1500	35	taxpayer	taxpayer	NOUN
inlawrev-27132	1500	36	’s	’s	PART
inlawrev-27132	1500	37	research	research	NOUN
inlawrev-27132	1500	38	activities	activity	NOUN
inlawrev-27132	1500	39	for	for	ADP
inlawrev-27132	1500	40	each	each	DET
inlawrev-27132	1500	41	business	business	NOUN
inlawrev-27132	1500	42	component	component	NOUN
inlawrev-27132	1500	43	,	,	PUNCT
inlawrev-27132	1500	44	measured	measure	VERB
inlawrev-27132	1500	45	on	on	ADP
inlawrev-27132	1500	46	a	a	DET
inlawrev-27132	1500	47	cost	cost	NOUN
inlawrev-27132	1500	48	basis	basis	NOUN
inlawrev-27132	1500	49	or	or	CCONJ
inlawrev-27132	1500	50	other	other	ADJ
inlawrev-27132	1500	51	reasonable	reasonable	ADJ
inlawrev-27132	1500	52	,	,	PUNCT
inlawrev-27132	1500	53	consistently	consistently	ADV
inlawrev-27132	1500	54	applied	apply	VERB
inlawrev-27132	1500	55	basis	basis	NOUN
inlawrev-27132	1500	56	,	,	PUNCT
inlawrev-27132	1500	57	constitutes	constitute	VERB
inlawrev-27132	1500	58	a	a	DET
inlawrev-27132	1500	59	process	process	NOUN
inlawrev-27132	1500	60	of	of	ADP
inlawrev-27132	1500	61	experimentation	experimentation	NOUN
inlawrev-27132	1500	62	for	for	ADP
inlawrev-27132	1500	63	a	a	DET
inlawrev-27132	1500	64	qualified	qualified	ADJ
inlawrev-27132	1500	65	purpose	purpose	NOUN
inlawrev-27132	1500	66	—	—	PUNCT
inlawrev-27132	1500	67	that	that	ADV
inlawrev-27132	1500	68	is	is	ADV
inlawrev-27132	1500	69	,	,	PUNCT
inlawrev-27132	1500	70	a	a	DET
inlawrev-27132	1500	71	purpose	purpose	NOUN
inlawrev-27132	1500	72	related	relate	VERB
inlawrev-27132	1500	73	to	to	ADP
inlawrev-27132	1500	74	a	a	DET
inlawrev-27132	1500	75	new	new	ADJ
inlawrev-27132	1500	76	or	or	CCONJ
inlawrev-27132	1500	77	improved	improved	ADJ
inlawrev-27132	1500	78	function	function	NOUN
inlawrev-27132	1500	79	or	or	CCONJ
inlawrev-27132	1500	80	the	the	DET
inlawrev-27132	1500	81	improved	improved	ADJ
inlawrev-27132	1500	82	performance	performance	NOUN
inlawrev-27132	1500	83	,	,	PUNCT
inlawrev-27132	1500	84	reliability	reliability	NOUN
inlawrev-27132	1500	85	,	,	PUNCT
inlawrev-27132	1500	86	or	or	CCONJ
inlawrev-27132	1500	87	quality	quality	NOUN
inlawrev-27132	1500	88	of	of	ADP
inlawrev-27132	1500	89	a	a	DET
inlawrev-27132	1500	90	business	business	NOUN
inlawrev-27132	1500	91	component.603	component.603	NOUN
inlawrev-27132	1500	92	because	because	SCONJ
inlawrev-27132	1500	93	the	the	DET
inlawrev-27132	1500	94	tax	tax	NOUN
inlawrev-27132	1500	95	court	court	NOUN
inlawrev-27132	1500	96	determined	determine	VERB
inlawrev-27132	1500	97	that	that	PRON
inlawrev-27132	1500	98	tell	tell	VERB
inlawrev-27132	1500	99	city	city	NOUN
inlawrev-27132	1500	100	’s	’s	PART
inlawrev-27132	1500	101	activities	activity	NOUN
inlawrev-27132	1500	102	constituted	constitute	VERB
inlawrev-27132	1500	103	ordinary	ordinary	ADJ
inlawrev-27132	1500	104	construction	construction	NOUN
inlawrev-27132	1500	105	work	work	NOUN
inlawrev-27132	1500	106	,	,	PUNCT
inlawrev-27132	1500	107	it	it	PRON
inlawrev-27132	1500	108	held	hold	VERB
inlawrev-27132	1500	109	that	that	PRON
inlawrev-27132	1500	110	tell	tell	VERB
inlawrev-27132	1500	111	city	city	NOUN
inlawrev-27132	1500	112	failed	fail	VERB
inlawrev-27132	1500	113	to	to	PART
inlawrev-27132	1500	114	meet	meet	VERB
inlawrev-27132	1500	115	its	its	PRON
inlawrev-27132	1500	116	burden	burden	NOUN
inlawrev-27132	1500	117	of	of	ADP
inlawrev-27132	1500	118	proving	prove	VERB
inlawrev-27132	1500	119	by	by	ADP
inlawrev-27132	1500	120	a	a	DET
inlawrev-27132	1500	121	preponderance	preponderance	NOUN
inlawrev-27132	1500	122	of	of	ADP
inlawrev-27132	1500	123	the	the	DET
inlawrev-27132	1500	124	evidence	evidence	NOUN
inlawrev-27132	1500	125	that	that	SCONJ
inlawrev-27132	1500	126	at	at	ADV
inlawrev-27132	1500	127	least	least	ADV
inlawrev-27132	1500	128	eighty	eighty	NUM
inlawrev-27132	1500	129	percent	percent	NOUN
inlawrev-27132	1500	130	of	of	ADP
inlawrev-27132	1500	131	its	its	PRON
inlawrev-27132	1500	132	claimed	claim	VERB
inlawrev-27132	1500	133	research	research	NOUN
inlawrev-27132	1500	134	activities	activity	NOUN
inlawrev-27132	1500	135	for	for	ADP
inlawrev-27132	1500	136	projects	project	NOUN
inlawrev-27132	1500	137	107,604	107,604	NUM
inlawrev-27132	1500	138	109,6	109,6	NUM
inlawrev-27132	1500	139	0	0	NUM
inlawrev-27132	1500	140	5	5	NUM
inlawrev-27132	1500	141	and	and	CCONJ
inlawrev-27132	1500	142	111606	111606	NUM
inlawrev-27132	1500	143	constituted	constitute	VERB
inlawrev-27132	1500	144	scientific	scientific	ADJ
inlawrev-27132	1500	145	experimentation	experimentation	NOUN
inlawrev-27132	1500	146	.	.	PUNCT
inlawrev-27132	1501	1	accordingly	accordingly	ADV
inlawrev-27132	1501	2	,	,	PUNCT
inlawrev-27132	1501	3	the	the	DET
inlawrev-27132	1501	4	tax	tax	NOUN
inlawrev-27132	1501	5	court	court	NOUN
inlawrev-27132	1501	6	upheld	uphold	VERB
inlawrev-27132	1501	7	in	in	ADP
inlawrev-27132	1501	8	its	its	PRON
inlawrev-27132	1501	9	entirety	entirety	NOUN
inlawrev-27132	1501	10	the	the	DET
inlawrev-27132	1501	11	dor	dor	NOUN
inlawrev-27132	1501	12	’s	’s	PART
inlawrev-27132	1501	13	denial	denial	NOUN
inlawrev-27132	1501	14	of	of	ADP
inlawrev-27132	1501	15	tell	tell	PROPN
inlawrev-27132	1501	16	city	city	PROPN
inlawrev-27132	1501	17	’s	’s	PART
inlawrev-27132	1501	18	tax	tax	NOUN
inlawrev-27132	1501	19	refund	refund	NOUN
inlawrev-27132	1501	20	claim.607	claim.607	VERB
inlawrev-27132	1501	21	2	2	NUM
inlawrev-27132	1501	22	.	.	PUNCT
inlawrev-27132	1501	23	express	express	PROPN
inlawrev-27132	1501	24	scripts	scripts	PROPN
inlawrev-27132	1501	25	inc	inc	PROPN
inlawrev-27132	1501	26	.	.	PROPN
inlawrev-27132	1502	1	v.	v.	ADP
inlawrev-27132	1502	2	department	department	PROPN
inlawrev-27132	1502	3	of	of	ADP
inlawrev-27132	1502	4	state	state	NOUN
inlawrev-27132	1502	5	revenue.608	revenue.608	NOUN
inlawrev-27132	1502	6	—	—	PUNCT
inlawrev-27132	1502	7	the	the	DET
inlawrev-27132	1502	8	issue	issue	NOUN
inlawrev-27132	1502	9	before	before	SCONJ
inlawrev-27132	1502	10	the	the	DET
inlawrev-27132	1502	11	tax	tax	NOUN
inlawrev-27132	1502	12	court	court	NOUN
inlawrev-27132	1502	13	was	be	AUX
inlawrev-27132	1502	14	whether	whether	SCONJ
inlawrev-27132	1502	15	a	a	DET
inlawrev-27132	1502	16	taxpayer	taxpayer	NOUN
inlawrev-27132	1502	17	,	,	PUNCT
inlawrev-27132	1502	18	a	a	DET
inlawrev-27132	1502	19	pharmacy	pharmacy	NOUN
inlawrev-27132	1502	20	benefit	benefit	NOUN
inlawrev-27132	1502	21	management	management	NOUN
inlawrev-27132	1502	22	company	company	NOUN
inlawrev-27132	1502	23	administering	administer	VERB
inlawrev-27132	1502	24	prescription	prescription	NOUN
inlawrev-27132	1502	25	drug	drug	NOUN
inlawrev-27132	1502	26	and	and	CCONJ
inlawrev-27132	1502	27	pharmacy	pharmacy	NOUN
inlawrev-27132	1502	28	benefits	benefit	NOUN
inlawrev-27132	1502	29	for	for	ADP
inlawrev-27132	1502	30	health	health	NOUN
inlawrev-27132	1502	31	insurer	insurer	NOUN
inlawrev-27132	1502	32	clients	client	NOUN
inlawrev-27132	1502	33	,	,	PUNCT
inlawrev-27132	1502	34	sourced	source	VERB
inlawrev-27132	1502	35	its	its	PRON
inlawrev-27132	1502	36	income	income	NOUN
inlawrev-27132	1502	37	for	for	ADP
inlawrev-27132	1502	38	indiana	indiana	PROPN
inlawrev-27132	1502	39	income	income	PROPN
inlawrev-27132	1502	40	tax	tax	NOUN
inlawrev-27132	1502	41	purposes	purpose	NOUN
inlawrev-27132	1502	42	as	as	ADP
inlawrev-27132	1502	43	a	a	DET
inlawrev-27132	1502	44	service	service	NOUN
inlawrev-27132	1502	45	provider	provider	NOUN
inlawrev-27132	1502	46	,	,	PUNCT
inlawrev-27132	1502	47	thereby	thereby	ADV
inlawrev-27132	1502	48	not	not	PART
inlawrev-27132	1502	49	subjecting	subject	VERB
inlawrev-27132	1502	50	it	it	PRON
inlawrev-27132	1502	51	to	to	ADP
inlawrev-27132	1502	52	indiana	indiana	PROPN
inlawrev-27132	1502	53	taxes	taxis	NOUN
inlawrev-27132	1502	54	,	,	PUNCT
inlawrev-27132	1502	55	or	or	CCONJ
inlawrev-27132	1502	56	as	as	ADP
inlawrev-27132	1502	57	a	a	DET
inlawrev-27132	1502	58	seller	seller	NOUN
inlawrev-27132	1502	59	of	of	ADP
inlawrev-27132	1502	60	tangible	tangible	ADJ
inlawrev-27132	1502	61	goods	good	NOUN
inlawrev-27132	1502	62	,	,	PUNCT
inlawrev-27132	1502	63	thereby	thereby	ADV
inlawrev-27132	1502	64	1207	1207	NUM
inlawrev-27132	1502	65	,	,	PUNCT
inlawrev-27132	1502	66	2009	2009	NUM
inlawrev-27132	1502	67	wl	wl	NOUN
inlawrev-27132	1502	68	605161	605161	NUM
inlawrev-27132	1502	69	,	,	PUNCT
inlawrev-27132	1502	70	at	at	ADP
inlawrev-27132	1502	71	*	*	PROPN
inlawrev-27132	1502	72	77	77	NUM
inlawrev-27132	1502	73	(	(	PUNCT
inlawrev-27132	1502	74	t.c	t.c	PROPN
inlawrev-27132	1502	75	.	.	PROPN
inlawrev-27132	1502	76	2009	2009	NUM
inlawrev-27132	1502	77	)	)	PUNCT
inlawrev-27132	1502	78	,	,	PUNCT
inlawrev-27132	1502	79	aff’d	aff’d	VERB
inlawrev-27132	1502	80	,	,	PUNCT
inlawrev-27132	1502	81	697	697	NUM
inlawrev-27132	1502	82	f.3d	f.3d	NUM
inlawrev-27132	1502	83	104	104	NUM
inlawrev-27132	1502	84	(	(	PUNCT
inlawrev-27132	1502	85	2d	2d	NUM
inlawrev-27132	1502	86	cir	cir	NOUN
inlawrev-27132	1502	87	.	.	PROPN
inlawrev-27132	1502	88	2012	2012	NUM
inlawrev-27132	1502	89	)	)	PUNCT
inlawrev-27132	1502	90	)	)	PUNCT
inlawrev-27132	1502	91	.	.	PUNCT
inlawrev-27132	1503	1	596	596	NUM
inlawrev-27132	1503	2	.	.	PUNCT
inlawrev-27132	1504	1	i	i	PRON
inlawrev-27132	1504	2	d.	d.	PROPN
inlawrev-27132	1504	3	at	at	ADP
inlawrev-27132	1504	4	614	614	NUM
inlawrev-27132	1504	5	.	.	PUNCT
inlawrev-27132	1505	1	597	597	NUM
inlawrev-27132	1505	2	.	.	PUNCT
inlawrev-27132	1506	1	i	i	PRON
inlawrev-27132	1506	2	d.	d.	PROPN
inlawrev-27132	1506	3	at	at	ADP
inlawrev-27132	1506	4	615	615	NUM
inlawrev-27132	1506	5	.	.	PUNCT
inlawrev-27132	1507	1	598	598	NUM
inlawrev-27132	1507	2	.	.	PUNCT
inlawrev-27132	1508	1	i	i	PRON
inlawrev-27132	1508	2	d.	d.	PROPN
inlawrev-27132	1508	3	599	599	NUM
inlawrev-27132	1508	4	.	.	PUNCT
inlawrev-27132	1509	1	i	i	PRON
inlawrev-27132	1509	2	d.	d.	PROPN
inlawrev-27132	1509	3	at	at	ADP
inlawrev-27132	1509	4	619	619	NUM
inlawrev-27132	1509	5	.	.	PUNCT
inlawrev-27132	1510	1	600	600	NUM
inlawrev-27132	1510	2	.	.	PUNCT
inlawrev-27132	1511	1	i	i	PRON
inlawrev-27132	1511	2	d.	d.	PROPN
inlawrev-27132	1511	3	at	at	ADP
inlawrev-27132	1511	4	617	617	NUM
inlawrev-27132	1511	5	.	.	PUNCT
inlawrev-27132	1512	1	601	601	NUM
inlawrev-27132	1512	2	.	.	PUNCT
inlawrev-27132	1513	1	i	i	PRON
inlawrev-27132	1513	2	d.	d.	PROPN
inlawrev-27132	1513	3	at	at	ADP
inlawrev-27132	1513	4	620	620	NUM
inlawrev-27132	1513	5	.	.	PUNCT
inlawrev-27132	1514	1	602	602	NUM
inlawrev-27132	1514	2	.	.	PUNCT
inlawrev-27132	1515	1	i	i	PRON
inlawrev-27132	1515	2	d.	d.	PROPN
inlawrev-27132	1515	3	(	(	PUNCT
inlawrev-27132	1515	4	citing	cite	VERB
inlawrev-27132	1515	5	irc	irc	ADV
inlawrev-27132	1515	6	§	§	PROPN
inlawrev-27132	1515	7	41(d)(1)(c	41(d)(1)(c	NUM
inlawrev-27132	1515	8	)	)	PUNCT
inlawrev-27132	1515	9	)	)	PUNCT
inlawrev-27132	1515	10	.	.	PUNCT
inlawrev-27132	1516	1	603	603	NUM
inlawrev-27132	1516	2	.	.	PUNCT
inlawrev-27132	1517	1	i	i	PRON
inlawrev-27132	1517	2	d.	d.	PROPN
inlawrev-27132	1517	3	(	(	PUNCT
inlawrev-27132	1517	4	citing	cite	VERB
inlawrev-27132	1517	5	union	union	PROPN
inlawrev-27132	1517	6	carbide	carbide	PROPN
inlawrev-27132	1517	7	corp	corp	PROPN
inlawrev-27132	1517	8	.	.	PROPN
inlawrev-27132	1517	9	&	&	CCONJ
inlawrev-27132	1517	10	subsidiaries	subsidiary	NOUN
inlawrev-27132	1517	11	v.	v.	ADP
inlawrev-27132	1517	12	c.i.r	c.i.r	PROPN
inlawrev-27132	1517	13	.	.	PROPN
inlawrev-27132	1517	14	,	,	PUNCT
inlawrev-27132	1517	15	97	97	NUM
inlawrev-27132	1517	16	t.c.m	t.c.m	NOUN
inlawrev-27132	1517	17	.	.	PUNCT
inlawrev-27132	1518	1	(	(	PUNCT
inlawrev-27132	1518	2	cch	cch	NOUN
inlawrev-27132	1518	3	)	)	PUNCT
inlawrev-27132	1518	4	1207	1207	NUM
inlawrev-27132	1518	5	,	,	PUNCT
inlawrev-27132	1518	6	2009	2009	NUM
inlawrev-27132	1518	7	wl	wl	NOUN
inlawrev-27132	1518	8	605161	605161	NUM
inlawrev-27132	1518	9	,	,	PUNCT
inlawrev-27132	1518	10	at	at	ADP
inlawrev-27132	1518	11	*	*	PROPN
inlawrev-27132	1518	12	80	80	NUM
inlawrev-27132	1518	13	(	(	PUNCT
inlawrev-27132	1518	14	t.c	t.c	PROPN
inlawrev-27132	1518	15	.	.	PROPN
inlawrev-27132	1518	16	2009	2009	NUM
inlawrev-27132	1518	17	)	)	PUNCT
inlawrev-27132	1518	18	,	,	PUNCT
inlawrev-27132	1518	19	aff’d	aff’d	VERB
inlawrev-27132	1518	20	,	,	PUNCT
inlawrev-27132	1518	21	697	697	NUM
inlawrev-27132	1518	22	f.3d	f.3d	NUM
inlawrev-27132	1518	23	104	104	NUM
inlawrev-27132	1518	24	(	(	PUNCT
inlawrev-27132	1518	25	2d	2d	NUM
inlawrev-27132	1518	26	cir	cir	NOUN
inlawrev-27132	1518	27	.	.	PROPN
inlawrev-27132	1518	28	2012	2012	NUM
inlawrev-27132	1518	29	)	)	PUNCT
inlawrev-27132	1518	30	;	;	PUNCT
inlawrev-27132	1519	1	norwest	norwest	PROPN
inlawrev-27132	1519	2	corp	corp	PROPN
inlawrev-27132	1519	3	.	.	PROPN
inlawrev-27132	1519	4	&	&	CCONJ
inlawrev-27132	1519	5	subsidiaries	subsidiary	NOUN
inlawrev-27132	1519	6	v.	v.	ADP
inlawrev-27132	1519	7	c.i.r	c.i.r	PROPN
inlawrev-27132	1519	8	.	.	PROPN
inlawrev-27132	1519	9	,	,	PUNCT
inlawrev-27132	1519	10	110	110	NUM
inlawrev-27132	1519	11	t.c	t.c	PROPN
inlawrev-27132	1519	12	.	.	PROPN
inlawrev-27132	1519	13	454	454	NUM
inlawrev-27132	1519	14	,	,	PUNCT
inlawrev-27132	1519	15	497	497	NUM
inlawrev-27132	1519	16	(	(	PUNCT
inlawrev-27132	1519	17	t.c	t.c	PROPN
inlawrev-27132	1519	18	.	.	PROPN
inlawrev-27132	1519	19	1998	1998	NUM
inlawrev-27132	1519	20	)	)	PUNCT
inlawrev-27132	1519	21	;	;	PUNCT
inlawrev-27132	1519	22	irc	irc	PROPN
inlawrev-27132	1519	23	§	§	PROPN
inlawrev-27132	1519	24	41(d)(1)(c	41(d)(1)(c	NUM
inlawrev-27132	1519	25	)	)	PUNCT
inlawrev-27132	1519	26	;	;	PUNCT
inlawrev-27132	1519	27	and	and	CCONJ
inlawrev-27132	1519	28	treas	treas	PROPN
inlawrev-27132	1519	29	.	.	PUNCT
inlawrev-27132	1520	1	reg	reg	PROPN
inlawrev-27132	1520	2	.	.	PUNCT
inlawrev-27132	1521	1	§	§	PROPN
inlawrev-27132	1521	2	1.41	1.41	NUM
inlawrev-27132	1521	3	-	-	PUNCT
inlawrev-27132	1521	4	4(a)(5)(ii	4(a)(5)(ii	NUM
inlawrev-27132	1521	5	)	)	PUNCT
inlawrev-27132	1521	6	,	,	PUNCT
inlawrev-27132	1521	7	-(6	-(6	PROPN
inlawrev-27132	1521	8	)	)	PUNCT
inlawrev-27132	1521	9	)	)	PUNCT
inlawrev-27132	1521	10	.	.	PUNCT
inlawrev-27132	1522	1	604	604	NUM
inlawrev-27132	1522	2	.	.	PUNCT
inlawrev-27132	1523	1	i	i	PRON
inlawrev-27132	1523	2	d.	d.	PROPN
inlawrev-27132	1523	3	at	at	ADP
inlawrev-27132	1523	4	624	624	NUM
inlawrev-27132	1523	5	.	.	PUNCT
inlawrev-27132	1524	1	605	605	NUM
inlawrev-27132	1524	2	.	.	PUNCT
inlawrev-27132	1525	1	i	i	PRON
inlawrev-27132	1525	2	d.	d.	PROPN
inlawrev-27132	1525	3	at	at	ADP
inlawrev-27132	1525	4	625	625	NUM
inlawrev-27132	1525	5	.	.	PUNCT
inlawrev-27132	1526	1	606	606	NUM
inlawrev-27132	1526	2	.	.	PUNCT
inlawrev-27132	1527	1	i	i	PRON
inlawrev-27132	1527	2	d.	d.	PROPN
inlawrev-27132	1527	3	at	at	ADP
inlawrev-27132	1527	4	625	625	NUM
inlawrev-27132	1527	5	-	-	SYM
inlawrev-27132	1527	6	26	26	NUM
inlawrev-27132	1527	7	.	.	PUNCT
inlawrev-27132	1528	1	607	607	NUM
inlawrev-27132	1528	2	.	.	PUNCT
inlawrev-27132	1529	1	i	i	PRON
inlawrev-27132	1529	2	d.	d.	PROPN
inlawrev-27132	1529	3	at	at	ADP
inlawrev-27132	1529	4	626	626	NUM
inlawrev-27132	1529	5	.	.	PUNCT
inlawrev-27132	1530	1	608	608	NUM
inlawrev-27132	1530	2	.	.	X
inlawrev-27132	1531	1	170	170	NUM
inlawrev-27132	1531	2	n.e.3d	n.e.3d	NUM
inlawrev-27132	1531	3	273	273	NUM
inlawrev-27132	1531	4	(	(	PUNCT
inlawrev-27132	1531	5	ind	ind	NOUN
inlawrev-27132	1531	6	.	.	PUNCT
inlawrev-27132	1532	1	t.c	t.c	PROPN
inlawrev-27132	1532	2	.	.	PROPN
inlawrev-27132	1532	3	2021	2021	NUM
inlawrev-27132	1532	4	)	)	PUNCT
inlawrev-27132	1532	5	.	.	PUNCT
inlawrev-27132	1533	1	722	722	NUM
inlawrev-27132	1533	2	indiana	indiana	PROPN
inlawrev-27132	1533	3	law	law	PROPN
inlawrev-27132	1533	4	review	review	NOUN
inlawrev-27132	1533	5	[	[	X
inlawrev-27132	1533	6	vol	vol	NOUN
inlawrev-27132	1533	7	.	.	PUNCT
inlawrev-27132	1533	8	55:669	55:669	NOUN
inlawrev-27132	1533	9	subjecting	subject	VERB
inlawrev-27132	1533	10	it	it	PRON
inlawrev-27132	1533	11	to	to	ADP
inlawrev-27132	1533	12	indiana	indiana	PROPN
inlawrev-27132	1533	13	taxes	taxis	NOUN
inlawrev-27132	1533	14	.	.	PUNCT
inlawrev-27132	1534	1	this	this	DET
inlawrev-27132	1534	2	case	case	NOUN
inlawrev-27132	1534	3	raised	raise	VERB
inlawrev-27132	1534	4	an	an	DET
inlawrev-27132	1534	5	interesting	interesting	ADJ
inlawrev-27132	1534	6	state	state	NOUN
inlawrev-27132	1534	7	and	and	CCONJ
inlawrev-27132	1534	8	local	local	ADJ
inlawrev-27132	1534	9	tax	tax	NOUN
inlawrev-27132	1534	10	issue	issue	NOUN
inlawrev-27132	1534	11	.	.	PUNCT
inlawrev-27132	1535	1	the	the	DET
inlawrev-27132	1535	2	taxpayer	taxpayer	NOUN
inlawrev-27132	1535	3	,	,	PUNCT
inlawrev-27132	1535	4	express	express	VERB
inlawrev-27132	1535	5	scripts	script	NOUN
inlawrev-27132	1535	6	incorporated	incorporate	VERB
inlawrev-27132	1535	7	(	(	PUNCT
inlawrev-27132	1535	8	“	"	PUNCT
inlawrev-27132	1535	9	express	express	VERB
inlawrev-27132	1535	10	scripts	script	NOUN
inlawrev-27132	1535	11	”	"	PUNCT
inlawrev-27132	1535	12	)	)	PUNCT
inlawrev-27132	1535	13	,	,	PUNCT
inlawrev-27132	1535	14	a	a	DET
inlawrev-27132	1535	15	delaware	delaware	PROPN
inlawrev-27132	1535	16	corporation	corporation	NOUN
inlawrev-27132	1535	17	,	,	PUNCT
inlawrev-27132	1535	18	is	be	AUX
inlawrev-27132	1535	19	a	a	DET
inlawrev-27132	1535	20	pharmacy	pharmacy	NOUN
inlawrev-27132	1535	21	benefit	benefit	NOUN
inlawrev-27132	1535	22	management	management	NOUN
inlawrev-27132	1535	23	company.609	company.609	NOUN
inlawrev-27132	1535	24	it	it	PRON
inlawrev-27132	1535	25	administers	administer	VERB
inlawrev-27132	1535	26	the	the	DET
inlawrev-27132	1535	27	prescription	prescription	NOUN
inlawrev-27132	1535	28	drug	drug	NOUN
inlawrev-27132	1535	29	/	/	SYM
inlawrev-27132	1535	30	pharmacy	pharmacy	NOUN
inlawrev-27132	1535	31	benefits	benefit	NOUN
inlawrev-27132	1535	32	of	of	ADP
inlawrev-27132	1535	33	its	its	PRON
inlawrev-27132	1535	34	health	health	NOUN
inlawrev-27132	1535	35	insurer	insurer	NOUN
inlawrev-27132	1535	36	clients	client	NOUN
inlawrev-27132	1535	37	—	—	PUNCT
inlawrev-27132	1535	38	that	that	ADV
inlawrev-27132	1535	39	is	be	AUX
inlawrev-27132	1535	40	,	,	PUNCT
inlawrev-27132	1535	41	health	health	NOUN
inlawrev-27132	1535	42	maintenance	maintenance	NOUN
inlawrev-27132	1535	43	organizations	organization	NOUN
inlawrev-27132	1535	44	,	,	PUNCT
inlawrev-27132	1535	45	health	health	NOUN
inlawrev-27132	1535	46	insurers	insurer	NOUN
inlawrev-27132	1535	47	,	,	PUNCT
inlawrev-27132	1535	48	third	third	ADJ
inlawrev-27132	1535	49	-	-	PUNCT
inlawrev-27132	1535	50	party	party	NOUN
inlawrev-27132	1535	51	administrators	administrator	NOUN
inlawrev-27132	1535	52	,	,	PUNCT
inlawrev-27132	1535	53	employers	employer	NOUN
inlawrev-27132	1535	54	,	,	PUNCT
inlawrev-27132	1535	55	union	union	NOUN
inlawrev-27132	1535	56	-	-	PUNCT
inlawrev-27132	1535	57	sponsored	sponsor	VERB
inlawrev-27132	1535	58	benefit	benefit	NOUN
inlawrev-27132	1535	59	plans	plan	NOUN
inlawrev-27132	1535	60	,	,	PUNCT
inlawrev-27132	1535	61	and	and	CCONJ
inlawrev-27132	1535	62	government	government	NOUN
inlawrev-27132	1535	63	health	health	NOUN
inlawrev-27132	1535	64	programs.610	programs.610	PRON
inlawrev-27132	1535	65	express	express	VERB
inlawrev-27132	1535	66	scripts	script	NOUN
inlawrev-27132	1535	67	negotiates	negotiate	NOUN
inlawrev-27132	1535	68	contracts	contract	NOUN
inlawrev-27132	1535	69	with	with	ADP
inlawrev-27132	1535	70	over	over	ADP
inlawrev-27132	1535	71	60,000	60,000	NUM
inlawrev-27132	1535	72	local	local	ADJ
inlawrev-27132	1535	73	pharmacies	pharmacy	NOUN
inlawrev-27132	1535	74	(	(	PUNCT
inlawrev-27132	1535	75	e.g.	e.g.	ADV
inlawrev-27132	1535	76	,	,	PUNCT
inlawrev-27132	1535	77	cvs	cvs	PROPN
inlawrev-27132	1535	78	,	,	PUNCT
inlawrev-27132	1535	79	walgreens	walgreen	NOUN
inlawrev-27132	1535	80	,	,	PUNCT
inlawrev-27132	1535	81	rite	rite	ADJ
inlawrev-27132	1535	82	aid	aid	NOUN
inlawrev-27132	1535	83	)	)	PUNCT
inlawrev-27132	1535	84	to	to	PART
inlawrev-27132	1535	85	provide	provide	VERB
inlawrev-27132	1535	86	drugs	drug	NOUN
inlawrev-27132	1535	87	at	at	ADP
inlawrev-27132	1535	88	a	a	DET
inlawrev-27132	1535	89	reduced	reduced	ADJ
inlawrev-27132	1535	90	rate	rate	NOUN
inlawrev-27132	1535	91	to	to	ADP
inlawrev-27132	1535	92	the	the	DET
inlawrev-27132	1535	93	health	health	NOUN
inlawrev-27132	1535	94	insurer	insurer	NOUN
inlawrev-27132	1535	95	clients	client	NOUN
inlawrev-27132	1535	96	’	’	PART
inlawrev-27132	1535	97	members	member	NOUN
inlawrev-27132	1535	98	or	or	CCONJ
inlawrev-27132	1535	99	employees.611	employees.611	PROPN
inlawrev-27132	1535	100	when	when	SCONJ
inlawrev-27132	1535	101	a	a	DET
inlawrev-27132	1535	102	health	health	NOUN
inlawrev-27132	1535	103	insurer	insurer	NOUN
inlawrev-27132	1535	104	’s	’s	PART
inlawrev-27132	1535	105	member	member	NOUN
inlawrev-27132	1535	106	or	or	CCONJ
inlawrev-27132	1535	107	employee	employee	NOUN
inlawrev-27132	1535	108	fills	fill	VERB
inlawrev-27132	1535	109	a	a	DET
inlawrev-27132	1535	110	prescription	prescription	NOUN
inlawrev-27132	1535	111	at	at	ADP
inlawrev-27132	1535	112	a	a	DET
inlawrev-27132	1535	113	designated	designate	VERB
inlawrev-27132	1535	114	pharmacy	pharmacy	NOUN
inlawrev-27132	1535	115	,	,	PUNCT
inlawrev-27132	1535	116	express	express	ADJ
inlawrev-27132	1535	117	script	script	NOUN
inlawrev-27132	1535	118	pays	pay	VERB
inlawrev-27132	1535	119	the	the	DET
inlawrev-27132	1535	120	pharmacy	pharmacy	NOUN
inlawrev-27132	1535	121	the	the	DET
inlawrev-27132	1535	122	cost.612	cost.612	PROPN
inlawrev-27132	1535	123	express	express	ADJ
inlawrev-27132	1535	124	script	script	NOUN
inlawrev-27132	1535	125	bills	bill	NOUN
inlawrev-27132	1535	126	its	its	PRON
inlawrev-27132	1535	127	health	health	NOUN
inlawrev-27132	1535	128	insurer	insurer	NOUN
inlawrev-27132	1535	129	clients	client	NOUN
inlawrev-27132	1535	130	a	a	DET
inlawrev-27132	1535	131	service	service	NOUN
inlawrev-27132	1535	132	charge	charge	NOUN
inlawrev-27132	1535	133	that	that	PRON
inlawrev-27132	1535	134	corresponds	correspond	VERB
inlawrev-27132	1535	135	to	to	ADP
inlawrev-27132	1535	136	the	the	DET
inlawrev-27132	1535	137	cost	cost	NOUN
inlawrev-27132	1535	138	of	of	ADP
inlawrev-27132	1535	139	the	the	DET
inlawrev-27132	1535	140	prescription.613	prescription.613	ADJ
inlawrev-27132	1535	141	this	this	DET
inlawrev-27132	1535	142	service	service	NOUN
inlawrev-27132	1535	143	charge	charge	NOUN
inlawrev-27132	1535	144	is	be	AUX
inlawrev-27132	1535	145	essentially	essentially	ADV
inlawrev-27132	1535	146	reimbursement	reimbursement	NOUN
inlawrev-27132	1535	147	for	for	ADP
inlawrev-27132	1535	148	the	the	DET
inlawrev-27132	1535	149	drug	drug	NOUN
inlawrev-27132	1535	150	’s	’s	PART
inlawrev-27132	1535	151	cost	cost	NOUN
inlawrev-27132	1535	152	plus	plus	CCONJ
inlawrev-27132	1535	153	the	the	DET
inlawrev-27132	1535	154	profit	profit	NOUN
inlawrev-27132	1535	155	express	express	VERB
inlawrev-27132	1535	156	scripts	script	NOUN
inlawrev-27132	1535	157	calls	call	VERB
inlawrev-27132	1535	158	an	an	DET
inlawrev-27132	1535	159	administration	administration	NOUN
inlawrev-27132	1535	160	fee.614	fee.614	NOUN
inlawrev-27132	1535	161	express	express	NOUN
inlawrev-27132	1535	162	scripts	script	NOUN
inlawrev-27132	1535	163	filed	file	VERB
inlawrev-27132	1535	164	indiana	indiana	PROPN
inlawrev-27132	1535	165	adjusted	adjust	VERB
inlawrev-27132	1535	166	gross	gross	ADJ
inlawrev-27132	1535	167	income	income	NOUN
inlawrev-27132	1535	168	tax	tax	NOUN
inlawrev-27132	1535	169	returns	return	NOUN
inlawrev-27132	1535	170	for	for	ADP
inlawrev-27132	1535	171	the	the	DET
inlawrev-27132	1535	172	years	year	NOUN
inlawrev-27132	1535	173	2011	2011	NUM
inlawrev-27132	1535	174	through	through	ADP
inlawrev-27132	1535	175	2013	2013	NUM
inlawrev-27132	1535	176	.	.	PUNCT
inlawrev-27132	1536	1	it	it	PRON
inlawrev-27132	1536	2	apportioned	apportion	VERB
inlawrev-27132	1536	3	its	its	PRON
inlawrev-27132	1536	4	income615	income615	PROPN
inlawrev-27132	1536	5	in	in	ADP
inlawrev-27132	1536	6	accordance	accordance	NOUN
inlawrev-27132	1536	7	with	with	ADP
inlawrev-27132	1536	8	indiana	indiana	PROPN
inlawrev-27132	1536	9	’s	’s	PART
inlawrev-27132	1536	10	statutory	statutory	ADJ
inlawrev-27132	1536	11	provisions	provision	NOUN
inlawrev-27132	1536	12	applicable	applicable	ADJ
inlawrev-27132	1536	13	to	to	ADP
inlawrev-27132	1536	14	service	service	NOUN
inlawrev-27132	1536	15	providers	provider	NOUN
inlawrev-27132	1536	16	—	—	PUNCT
inlawrev-27132	1536	17	that	that	ADV
inlawrev-27132	1536	18	is	is	ADV
inlawrev-27132	1536	19	,	,	PUNCT
inlawrev-27132	1536	20	pursuant	pursuant	ADJ
inlawrev-27132	1536	21	to	to	ADP
inlawrev-27132	1536	22	a	a	DET
inlawrev-27132	1536	23	cost	cost	NOUN
inlawrev-27132	1536	24	-	-	PUNCT
inlawrev-27132	1536	25	ofperformance	ofperformance	NOUN
inlawrev-27132	1536	26	activity	activity	NOUN
inlawrev-27132	1536	27	apportionment	apportionment	NOUN
inlawrev-27132	1536	28	methodology.616	methodology.616	PROPN
inlawrev-27132	1536	29	pursuant	pursuant	ADJ
inlawrev-27132	1536	30	to	to	ADP
inlawrev-27132	1536	31	this	this	DET
inlawrev-27132	1536	32	approach	approach	NOUN
inlawrev-27132	1536	33	,	,	PUNCT
inlawrev-27132	1536	34	609	609	NUM
inlawrev-27132	1536	35	.	.	PUNCT
inlawrev-27132	1537	1	i	i	PRON
inlawrev-27132	1537	2	d.	d.	PROPN
inlawrev-27132	1537	3	at	at	ADP
inlawrev-27132	1537	4	275	275	NUM
inlawrev-27132	1537	5	.	.	PUNCT
inlawrev-27132	1538	1	610	610	NUM
inlawrev-27132	1538	2	.	.	PUNCT
inlawrev-27132	1539	1	i	i	PRON
inlawrev-27132	1539	2	d.	d.	PROPN
inlawrev-27132	1539	3	611	611	NUM
inlawrev-27132	1539	4	.	.	PUNCT
inlawrev-27132	1540	1	i	i	PRON
inlawrev-27132	1540	2	d.	d.	PROPN
inlawrev-27132	1540	3	at	at	ADP
inlawrev-27132	1540	4	276	276	NUM
inlawrev-27132	1540	5	.	.	PUNCT
inlawrev-27132	1540	6	612	612	NUM
inlawrev-27132	1540	7	.	.	PUNCT
inlawrev-27132	1541	1	i	i	PRON
inlawrev-27132	1541	2	d.	d.	PROPN
inlawrev-27132	1541	3	613	613	NUM
inlawrev-27132	1541	4	.	.	PUNCT
inlawrev-27132	1542	1	i	i	PRON
inlawrev-27132	1542	2	d.	d.	PROPN
inlawrev-27132	1542	3	614	614	NUM
inlawrev-27132	1542	4	.	.	PUNCT
inlawrev-27132	1543	1	i	i	PRON
inlawrev-27132	1543	2	d.	d.	PROPN
inlawrev-27132	1543	3	615	615	NUM
inlawrev-27132	1543	4	.	.	PUNCT
inlawrev-27132	1544	1	companies	company	NOUN
inlawrev-27132	1544	2	that	that	PRON
inlawrev-27132	1544	3	produce	produce	VERB
inlawrev-27132	1544	4	and	and	CCONJ
inlawrev-27132	1544	5	sell	sell	VERB
inlawrev-27132	1544	6	goods	good	NOUN
inlawrev-27132	1544	7	in	in	ADP
inlawrev-27132	1544	8	more	more	ADJ
inlawrev-27132	1544	9	than	than	ADP
inlawrev-27132	1544	10	one	one	NUM
inlawrev-27132	1544	11	state	state	NOUN
inlawrev-27132	1544	12	must	must	AUX
inlawrev-27132	1544	13	pay	pay	VERB
inlawrev-27132	1544	14	state	state	NOUN
inlawrev-27132	1544	15	income	income	NOUN
inlawrev-27132	1544	16	taxes	taxis	NOUN
inlawrev-27132	1544	17	in	in	ADP
inlawrev-27132	1544	18	those	those	DET
inlawrev-27132	1544	19	states	state	NOUN
inlawrev-27132	1544	20	.	.	PUNCT
inlawrev-27132	1545	1	each	each	DET
inlawrev-27132	1545	2	state	state	NOUN
inlawrev-27132	1545	3	uses	use	VERB
inlawrev-27132	1545	4	an	an	DET
inlawrev-27132	1545	5	apportionment	apportionment	ADJ
inlawrev-27132	1545	6	formula	formula	NOUN
inlawrev-27132	1545	7	that	that	PRON
inlawrev-27132	1545	8	,	,	PUNCT
inlawrev-27132	1545	9	based	base	VERB
inlawrev-27132	1545	10	on	on	ADP
inlawrev-27132	1545	11	the	the	DET
inlawrev-27132	1545	12	multi	multi	ADJ
inlawrev-27132	1545	13	-	-	ADJ
inlawrev-27132	1545	14	state	state	ADJ
inlawrev-27132	1545	15	company	company	NOUN
inlawrev-27132	1545	16	’s	’s	PART
inlawrev-27132	1545	17	activities	activity	NOUN
inlawrev-27132	1545	18	in	in	ADP
inlawrev-27132	1545	19	the	the	DET
inlawrev-27132	1545	20	state	state	NOUN
inlawrev-27132	1545	21	,	,	PUNCT
inlawrev-27132	1545	22	determines	determine	VERB
inlawrev-27132	1545	23	how	how	SCONJ
inlawrev-27132	1545	24	much	much	ADJ
inlawrev-27132	1545	25	of	of	ADP
inlawrev-27132	1545	26	the	the	DET
inlawrev-27132	1545	27	company	company	NOUN
inlawrev-27132	1545	28	’s	’s	PART
inlawrev-27132	1545	29	taxable	taxable	ADJ
inlawrev-27132	1545	30	income	income	NOUN
inlawrev-27132	1545	31	the	the	DET
inlawrev-27132	1545	32	state	state	NOUN
inlawrev-27132	1545	33	is	be	AUX
inlawrev-27132	1545	34	entitled	entitle	VERB
inlawrev-27132	1545	35	to	to	ADP
inlawrev-27132	1545	36	tax	tax	NOUN
inlawrev-27132	1545	37	.	.	PUNCT
inlawrev-27132	1546	1	though	though	SCONJ
inlawrev-27132	1546	2	there	there	PRON
inlawrev-27132	1546	3	are	be	VERB
inlawrev-27132	1546	4	variations	variation	NOUN
inlawrev-27132	1546	5	,	,	PUNCT
inlawrev-27132	1546	6	the	the	DET
inlawrev-27132	1546	7	general	general	ADJ
inlawrev-27132	1546	8	formula	formula	NOUN
inlawrev-27132	1546	9	mirrors	mirror	NOUN
inlawrev-27132	1546	10	the	the	DET
inlawrev-27132	1546	11	model	model	NOUN
inlawrev-27132	1546	12	created	create	VERB
inlawrev-27132	1546	13	by	by	ADP
inlawrev-27132	1546	14	national	national	ADJ
inlawrev-27132	1546	15	conference	conference	NOUN
inlawrev-27132	1546	16	of	of	ADP
inlawrev-27132	1546	17	commissioners	commissioner	NOUN
inlawrev-27132	1546	18	on	on	ADP
inlawrev-27132	1546	19	uniform	uniform	ADJ
inlawrev-27132	1546	20	state	state	NOUN
inlawrev-27132	1546	21	laws	law	NOUN
inlawrev-27132	1546	22	when	when	SCONJ
inlawrev-27132	1546	23	,	,	PUNCT
inlawrev-27132	1546	24	in	in	ADP
inlawrev-27132	1546	25	1957	1957	NUM
inlawrev-27132	1546	26	,	,	PUNCT
inlawrev-27132	1546	27	it	it	PRON
inlawrev-27132	1546	28	approved	approve	VERB
inlawrev-27132	1546	29	the	the	DET
inlawrev-27132	1546	30	uniform	uniform	ADJ
inlawrev-27132	1546	31	division	division	NOUN
inlawrev-27132	1546	32	of	of	ADP
inlawrev-27132	1546	33	income	income	NOUN
inlawrev-27132	1546	34	for	for	ADP
inlawrev-27132	1546	35	tax	tax	NOUN
inlawrev-27132	1546	36	purposes	purpose	NOUN
inlawrev-27132	1546	37	act	act	VERB
inlawrev-27132	1546	38	(	(	PUNCT
inlawrev-27132	1546	39	uditpa	uditpa	NOUN
inlawrev-27132	1546	40	)	)	PUNCT
inlawrev-27132	1546	41	.	.	PUNCT
inlawrev-27132	1547	1	historically	historically	ADV
inlawrev-27132	1547	2	,	,	PUNCT
inlawrev-27132	1547	3	the	the	DET
inlawrev-27132	1547	4	formula	formula	NOUN
inlawrev-27132	1547	5	considered	consider	VERB
inlawrev-27132	1547	6	three	three	NUM
inlawrev-27132	1547	7	factors	factor	NOUN
inlawrev-27132	1547	8	—	—	PUNCT
inlawrev-27132	1547	9	that	that	ADV
inlawrev-27132	1547	10	is	is	ADV
inlawrev-27132	1547	11	,	,	PUNCT
inlawrev-27132	1547	12	a	a	DET
inlawrev-27132	1547	13	company	company	NOUN
inlawrev-27132	1547	14	’s	’s	PART
inlawrev-27132	1547	15	payroll	payroll	NOUN
inlawrev-27132	1547	16	,	,	PUNCT
inlawrev-27132	1547	17	property	property	NOUN
inlawrev-27132	1547	18	,	,	PUNCT
inlawrev-27132	1547	19	and	and	CCONJ
inlawrev-27132	1547	20	sales	sale	NOUN
inlawrev-27132	1547	21	.	.	PUNCT
inlawrev-27132	1548	1	these	these	PRON
inlawrev-27132	1548	2	are	be	AUX
inlawrev-27132	1548	3	expressed	express	VERB
inlawrev-27132	1548	4	as	as	ADP
inlawrev-27132	1548	5	fractions	fraction	NOUN
inlawrev-27132	1548	6	.	.	PUNCT
inlawrev-27132	1549	1	the	the	DET
inlawrev-27132	1549	2	numerators	numerator	NOUN
inlawrev-27132	1549	3	of	of	ADP
inlawrev-27132	1549	4	the	the	DET
inlawrev-27132	1549	5	three	three	NUM
inlawrev-27132	1549	6	fractions	fraction	NOUN
inlawrev-27132	1549	7	represent	represent	VERB
inlawrev-27132	1549	8	,	,	PUNCT
inlawrev-27132	1549	9	respectively	respectively	ADV
inlawrev-27132	1549	10	,	,	PUNCT
inlawrev-27132	1549	11	the	the	DET
inlawrev-27132	1549	12	company	company	NOUN
inlawrev-27132	1549	13	’s	’s	PART
inlawrev-27132	1549	14	state	state	NOUN
inlawrev-27132	1549	15	payroll	payroll	NOUN
inlawrev-27132	1549	16	,	,	PUNCT
inlawrev-27132	1549	17	the	the	DET
inlawrev-27132	1549	18	property	property	NOUN
inlawrev-27132	1549	19	it	it	PRON
inlawrev-27132	1549	20	owns	own	VERB
inlawrev-27132	1549	21	inside	inside	ADP
inlawrev-27132	1549	22	the	the	DET
inlawrev-27132	1549	23	state	state	NOUN
inlawrev-27132	1549	24	,	,	PUNCT
inlawrev-27132	1549	25	and	and	CCONJ
inlawrev-27132	1549	26	the	the	DET
inlawrev-27132	1549	27	sales	sale	NOUN
inlawrev-27132	1549	28	it	it	PRON
inlawrev-27132	1549	29	makes	make	VERB
inlawrev-27132	1549	30	in	in	ADP
inlawrev-27132	1549	31	the	the	DET
inlawrev-27132	1549	32	state	state	NOUN
inlawrev-27132	1549	33	.	.	PUNCT
inlawrev-27132	1550	1	the	the	DET
inlawrev-27132	1550	2	denominators	denominator	NOUN
inlawrev-27132	1550	3	of	of	ADP
inlawrev-27132	1550	4	the	the	DET
inlawrev-27132	1550	5	three	three	NUM
inlawrev-27132	1550	6	fractions	fraction	NOUN
inlawrev-27132	1550	7	are	be	AUX
inlawrev-27132	1550	8	,	,	PUNCT
inlawrev-27132	1550	9	respectively	respectively	ADV
inlawrev-27132	1550	10	,	,	PUNCT
inlawrev-27132	1550	11	the	the	DET
inlawrev-27132	1550	12	company	company	NOUN
inlawrev-27132	1550	13	’s	’s	PART
inlawrev-27132	1550	14	payroll	payroll	NOUN
inlawrev-27132	1550	15	,	,	PUNCT
inlawrev-27132	1550	16	property	property	NOUN
inlawrev-27132	1550	17	,	,	PUNCT
inlawrev-27132	1550	18	and	and	CCONJ
inlawrev-27132	1550	19	sales	sale	NOUN
inlawrev-27132	1550	20	both	both	CCONJ
inlawrev-27132	1550	21	inside	inside	ADP
inlawrev-27132	1550	22	and	and	CCONJ
inlawrev-27132	1550	23	outside	outside	ADP
inlawrev-27132	1550	24	the	the	DET
inlawrev-27132	1550	25	state	state	NOUN
inlawrev-27132	1550	26	.	.	PUNCT
inlawrev-27132	1551	1	the	the	DET
inlawrev-27132	1551	2	quotients	quotient	NOUN
inlawrev-27132	1551	3	of	of	ADP
inlawrev-27132	1551	4	the	the	DET
inlawrev-27132	1551	5	three	three	NUM
inlawrev-27132	1551	6	fractions	fraction	NOUN
inlawrev-27132	1551	7	are	be	AUX
inlawrev-27132	1551	8	expressed	express	VERB
inlawrev-27132	1551	9	as	as	ADP
inlawrev-27132	1551	10	three	three	NUM
inlawrev-27132	1551	11	percentages	percentage	NOUN
inlawrev-27132	1551	12	.	.	PUNCT
inlawrev-27132	1552	1	the	the	DET
inlawrev-27132	1552	2	percentages	percentage	NOUN
inlawrev-27132	1552	3	are	be	AUX
inlawrev-27132	1552	4	averaged	average	VERB
inlawrev-27132	1552	5	(	(	PUNCT
inlawrev-27132	1552	6	i.e.	i.e.	X
inlawrev-27132	1552	7	,	,	PUNCT
inlawrev-27132	1552	8	added	add	VERB
inlawrev-27132	1552	9	,	,	PUNCT
inlawrev-27132	1552	10	then	then	ADV
inlawrev-27132	1552	11	divided	divide	VERB
inlawrev-27132	1552	12	by	by	ADP
inlawrev-27132	1552	13	three	three	NUM
inlawrev-27132	1552	14	)	)	PUNCT
inlawrev-27132	1552	15	to	to	PART
inlawrev-27132	1552	16	create	create	VERB
inlawrev-27132	1552	17	a	a	DET
inlawrev-27132	1552	18	single	single	ADJ
inlawrev-27132	1552	19	percentage	percentage	NOUN
inlawrev-27132	1552	20	.	.	PUNCT
inlawrev-27132	1553	1	the	the	DET
inlawrev-27132	1553	2	company	company	NOUN
inlawrev-27132	1553	3	’s	’s	PART
inlawrev-27132	1553	4	entire	entire	ADJ
inlawrev-27132	1553	5	income	income	NOUN
inlawrev-27132	1553	6	is	be	AUX
inlawrev-27132	1553	7	multiplied	multiply	VERB
inlawrev-27132	1553	8	by	by	ADP
inlawrev-27132	1553	9	this	this	DET
inlawrev-27132	1553	10	percentage	percentage	NOUN
inlawrev-27132	1553	11	.	.	PUNCT
inlawrev-27132	1554	1	the	the	DET
inlawrev-27132	1554	2	product	product	NOUN
inlawrev-27132	1554	3	equals	equal	VERB
inlawrev-27132	1554	4	the	the	DET
inlawrev-27132	1554	5	amount	amount	NOUN
inlawrev-27132	1554	6	of	of	ADP
inlawrev-27132	1554	7	a	a	DET
inlawrev-27132	1554	8	company	company	NOUN
inlawrev-27132	1554	9	’s	’s	PART
inlawrev-27132	1554	10	multi	multi	ADJ
inlawrev-27132	1554	11	-	-	ADJ
inlawrev-27132	1554	12	state	state	ADJ
inlawrev-27132	1554	13	income	income	NOUN
inlawrev-27132	1554	14	subject	subject	ADJ
inlawrev-27132	1554	15	to	to	ADP
inlawrev-27132	1554	16	taxation	taxation	NOUN
inlawrev-27132	1554	17	by	by	ADP
inlawrev-27132	1554	18	the	the	DET
inlawrev-27132	1554	19	state	state	NOUN
inlawrev-27132	1554	20	in	in	ADP
inlawrev-27132	1554	21	question	question	NOUN
inlawrev-27132	1554	22	.	.	PUNCT
inlawrev-27132	1555	1	for	for	ADP
inlawrev-27132	1555	2	example	example	NOUN
inlawrev-27132	1555	3	,	,	PUNCT
inlawrev-27132	1555	4	if	if	SCONJ
inlawrev-27132	1555	5	widget	widget	PROPN
inlawrev-27132	1555	6	co.	co.	PROPN
inlawrev-27132	1555	7	has	have	VERB
inlawrev-27132	1555	8	50	50	NUM
inlawrev-27132	1555	9	%	%	NOUN
inlawrev-27132	1555	10	of	of	ADP
inlawrev-27132	1555	11	its	its	PRON
inlawrev-27132	1555	12	property	property	NOUN
inlawrev-27132	1555	13	,	,	PUNCT
inlawrev-27132	1555	14	50	50	NUM
inlawrev-27132	1555	15	%	%	NOUN
inlawrev-27132	1555	16	of	of	ADP
inlawrev-27132	1555	17	its	its	PRON
inlawrev-27132	1555	18	payroll	payroll	NOUN
inlawrev-27132	1555	19	,	,	PUNCT
inlawrev-27132	1555	20	and	and	CCONJ
inlawrev-27132	1555	21	25	25	NUM
inlawrev-27132	1555	22	%	%	NOUN
inlawrev-27132	1555	23	of	of	ADP
inlawrev-27132	1555	24	its	its	PRON
inlawrev-27132	1555	25	sales	sale	NOUN
inlawrev-27132	1555	26	in	in	ADP
inlawrev-27132	1555	27	state	state	NOUN
inlawrev-27132	1555	28	a	a	NOUN
inlawrev-27132	1555	29	,	,	PUNCT
inlawrev-27132	1555	30	this	this	DET
inlawrev-27132	1555	31	state	state	NOUN
inlawrev-27132	1555	32	taxes	tax	VERB
inlawrev-27132	1555	33	42	42	NUM
inlawrev-27132	1555	34	%	%	NOUN
inlawrev-27132	1555	35	of	of	ADP
inlawrev-27132	1555	36	widget	widget	PROPN
inlawrev-27132	1555	37	co.	co.	PROPN
inlawrev-27132	1555	38	’s	’s	PART
inlawrev-27132	1555	39	taxable	taxable	ADJ
inlawrev-27132	1555	40	income	income	NOUN
inlawrev-27132	1555	41	(	(	PUNCT
inlawrev-27132	1555	42	i.e.	i.e.	X
inlawrev-27132	1555	43	,	,	PUNCT
inlawrev-27132	1555	44	[	[	X
inlawrev-27132	1555	45	50	50	NUM
inlawrev-27132	1555	46	+	+	NUM
inlawrev-27132	1555	47	50	50	NUM
inlawrev-27132	1555	48	+	+	NOUN
inlawrev-27132	1555	49	25	25	NUM
inlawrev-27132	1555	50	]	]	PUNCT
inlawrev-27132	1555	51	/	/	SYM
inlawrev-27132	1555	52	3	3	NUM
inlawrev-27132	1555	53	)	)	PUNCT
inlawrev-27132	1555	54	.	.	PUNCT
inlawrev-27132	1556	1	see	see	VERB
inlawrev-27132	1556	2	,	,	PUNCT
inlawrev-27132	1556	3	e.g.	e.g.	ADV
inlawrev-27132	1556	4	,	,	PUNCT
inlawrev-27132	1556	5	chris	chris	PROPN
inlawrev-27132	1556	6	atkins	atkins	PROPN
inlawrev-27132	1556	7	,	,	PUNCT
inlawrev-27132	1556	8	a	a	DET
inlawrev-27132	1556	9	twentieth	twentieth	ADJ
inlawrev-27132	1556	10	century	century	NOUN
inlawrev-27132	1556	11	tax	tax	NOUN
inlawrev-27132	1556	12	in	in	ADP
inlawrev-27132	1556	13	the	the	DET
inlawrev-27132	1556	14	twenty	twenty	NUM
inlawrev-27132	1556	15	first	first	ADJ
inlawrev-27132	1556	16	century	century	NOUN
inlawrev-27132	1556	17	:	:	PUNCT
inlawrev-27132	1556	18	understanding	understand	VERB
inlawrev-27132	1556	19	state	state	NOUN
inlawrev-27132	1556	20	corporate	corporate	ADJ
inlawrev-27132	1556	21	tax	tax	NOUN
inlawrev-27132	1556	22	systems	system	NOUN
inlawrev-27132	1556	23	,	,	PUNCT
inlawrev-27132	1556	24	background	background	NOUN
inlawrev-27132	1556	25	paper	paper	NOUN
inlawrev-27132	1556	26	no	no	INTJ
inlawrev-27132	1556	27	.	.	PROPN
inlawrev-27132	1556	28	49	49	NUM
inlawrev-27132	1556	29	(	(	PUNCT
inlawrev-27132	1556	30	wash	wash	NOUN
inlawrev-27132	1556	31	.	.	PUNCT
inlawrev-27132	1557	1	dc	dc	PROPN
inlawrev-27132	1557	2	:	:	PUNCT
inlawrev-27132	1557	3	tax	tax	PROPN
inlawrev-27132	1557	4	foundation	foundation	PROPN
inlawrev-27132	1557	5	,	,	PUNCT
inlawrev-27132	1557	6	sept	sept	PROPN
inlawrev-27132	1557	7	.	.	PROPN
inlawrev-27132	1557	8	2005	2005	NUM
inlawrev-27132	1557	9	)	)	PUNCT
inlawrev-27132	1557	10	(	(	PUNCT
inlawrev-27132	1557	11	available	available	ADJ
inlawrev-27132	1557	12	at	at	ADP
inlawrev-27132	1557	13	https://files.taxfoundation.org/legacy/doc	https://files.taxfoundation.org/legacy/doc	NUM
inlawrev-27132	1557	14	s/4efb91276d95e6383a066e5d	s/4efb91276d95e6383a066e5d	NOUN
inlawrev-27132	1557	15	02ad19f1.pdf	02ad19f1.pdf	NUM
inlawrev-27132	1557	16	)	)	PUNCT
inlawrev-27132	1557	17	(	(	PUNCT
inlawrev-27132	1557	18	providing	provide	VERB
inlawrev-27132	1557	19	a	a	DET
inlawrev-27132	1557	20	primer	primer	NOUN
inlawrev-27132	1557	21	on	on	ADP
inlawrev-27132	1557	22	corporate	corporate	ADJ
inlawrev-27132	1557	23	multistate	multistate	NOUN
inlawrev-27132	1557	24	taxation	taxation	NOUN
inlawrev-27132	1557	25	,	,	PUNCT
inlawrev-27132	1557	26	nonbusiness	nonbusiness	NOUN
inlawrev-27132	1557	27	income	income	NOUN
inlawrev-27132	1557	28	allocation	allocation	NOUN
inlawrev-27132	1557	29	,	,	PUNCT
inlawrev-27132	1557	30	and	and	CCONJ
inlawrev-27132	1557	31	business	business	NOUN
inlawrev-27132	1557	32	income	income	NOUN
inlawrev-27132	1557	33	apportionment	apportionment	NOUN
inlawrev-27132	1557	34	)	)	PUNCT
inlawrev-27132	1557	35	.	.	PUNCT
inlawrev-27132	1558	1	616	616	X
inlawrev-27132	1558	2	.	.	PUNCT
inlawrev-27132	1558	3	express	express	VERB
inlawrev-27132	1558	4	scripts	script	NOUN
inlawrev-27132	1558	5	,	,	PUNCT
inlawrev-27132	1558	6	170	170	NUM
inlawrev-27132	1558	7	n.e.3d	n.e.3d	NOUN
inlawrev-27132	1558	8	at	at	ADP
inlawrev-27132	1558	9	276	276	NUM
inlawrev-27132	1558	10	.	.	PUNCT
inlawrev-27132	1558	11	2022	2022	NUM
inlawrev-27132	1558	12	]	]	PUNCT
inlawrev-27132	1558	13	tax	tax	NOUN
inlawrev-27132	1558	14	law	law	NOUN
inlawrev-27132	1558	15	–	–	PUNCT
inlawrev-27132	1558	16	state	state	NOUN
inlawrev-27132	1558	17	723	723	NUM
inlawrev-27132	1558	18	sales	sale	NOUN
inlawrev-27132	1558	19	of	of	ADP
inlawrev-27132	1558	20	services	service	NOUN
inlawrev-27132	1558	21	are	be	AUX
inlawrev-27132	1558	22	sourced	source	VERB
inlawrev-27132	1558	23	to	to	ADP
inlawrev-27132	1558	24	the	the	DET
inlawrev-27132	1558	25	state	state	NOUN
inlawrev-27132	1558	26	where	where	SCONJ
inlawrev-27132	1558	27	the	the	DET
inlawrev-27132	1558	28	service	service	NOUN
inlawrev-27132	1558	29	is	be	AUX
inlawrev-27132	1558	30	performed	perform	VERB
inlawrev-27132	1558	31	,	,	PUNCT
inlawrev-27132	1558	32	not	not	PART
inlawrev-27132	1558	33	where	where	SCONJ
inlawrev-27132	1558	34	the	the	DET
inlawrev-27132	1558	35	customer	customer	NOUN
inlawrev-27132	1558	36	receives	receive	VERB
inlawrev-27132	1558	37	the	the	DET
inlawrev-27132	1558	38	benefit.617	benefit.617	NOUN
inlawrev-27132	1558	39	accordingly	accordingly	ADV
inlawrev-27132	1558	40	,	,	PUNCT
inlawrev-27132	1558	41	express	express	VERB
inlawrev-27132	1558	42	scripts	script	NOUN
inlawrev-27132	1558	43	determined	determine	VERB
inlawrev-27132	1558	44	that	that	SCONJ
inlawrev-27132	1558	45	none	none	NOUN
inlawrev-27132	1558	46	of	of	ADP
inlawrev-27132	1558	47	its	its	PRON
inlawrev-27132	1558	48	revenue	revenue	NOUN
inlawrev-27132	1558	49	should	should	AUX
inlawrev-27132	1558	50	be	be	AUX
inlawrev-27132	1558	51	sourced	source	VERB
inlawrev-27132	1558	52	to	to	ADP
inlawrev-27132	1558	53	indiana	indiana	PROPN
inlawrev-27132	1558	54	because	because	SCONJ
inlawrev-27132	1558	55	the	the	DET
inlawrev-27132	1558	56	greater	great	ADJ
inlawrev-27132	1558	57	proportion	proportion	NOUN
inlawrev-27132	1558	58	of	of	ADP
inlawrev-27132	1558	59	its	its	PRON
inlawrev-27132	1558	60	income	income	NOUN
inlawrev-27132	1558	61	-	-	PUNCT
inlawrev-27132	1558	62	producing	produce	VERB
inlawrev-27132	1558	63	activities	activity	NOUN
inlawrev-27132	1558	64	occurred	occur	VERB
inlawrev-27132	1558	65	in	in	ADP
inlawrev-27132	1558	66	a	a	DET
inlawrev-27132	1558	67	state	state	NOUN
inlawrev-27132	1558	68	other	other	ADJ
inlawrev-27132	1558	69	than	than	ADP
inlawrev-27132	1558	70	indiana.618	indiana.618	NUM
inlawrev-27132	1558	71	the	the	DET
inlawrev-27132	1558	72	dor	dor	PROPN
inlawrev-27132	1558	73	did	do	AUX
inlawrev-27132	1558	74	not	not	PART
inlawrev-27132	1558	75	consider	consider	VERB
inlawrev-27132	1558	76	express	express	VERB
inlawrev-27132	1558	77	scripts	script	NOUN
inlawrev-27132	1558	78	a	a	DET
inlawrev-27132	1558	79	service	service	NOUN
inlawrev-27132	1558	80	provider	provider	NOUN
inlawrev-27132	1558	81	.	.	PUNCT
inlawrev-27132	1559	1	rather	rather	ADV
inlawrev-27132	1559	2	,	,	PUNCT
inlawrev-27132	1559	3	after	after	ADP
inlawrev-27132	1559	4	auditing	audit	VERB
inlawrev-27132	1559	5	express	express	ADJ
inlawrev-27132	1559	6	scripts	script	NOUN
inlawrev-27132	1559	7	,	,	PUNCT
inlawrev-27132	1559	8	it	it	PRON
inlawrev-27132	1559	9	held	hold	VERB
inlawrev-27132	1559	10	that	that	SCONJ
inlawrev-27132	1559	11	the	the	DET
inlawrev-27132	1559	12	taxpayer	taxpayer	NOUN
inlawrev-27132	1559	13	engaged	engage	VERB
inlawrev-27132	1559	14	in	in	ADP
inlawrev-27132	1559	15	retail	retail	ADJ
inlawrev-27132	1559	16	sales	sale	NOUN
inlawrev-27132	1559	17	of	of	ADP
inlawrev-27132	1559	18	tangible	tangible	ADJ
inlawrev-27132	1559	19	products	product	NOUN
inlawrev-27132	1559	20	—	—	PUNCT
inlawrev-27132	1559	21	prescription	prescription	NOUN
inlawrev-27132	1559	22	drugs.619	drugs.619	ADP
inlawrev-27132	1559	23	sales	sale	NOUN
inlawrev-27132	1559	24	of	of	ADP
inlawrev-27132	1559	25	tangible	tangible	ADJ
inlawrev-27132	1559	26	goods	good	NOUN
inlawrev-27132	1559	27	such	such	ADJ
inlawrev-27132	1559	28	as	as	ADP
inlawrev-27132	1559	29	prescription	prescription	NOUN
inlawrev-27132	1559	30	drugs	drug	NOUN
inlawrev-27132	1559	31	are	be	AUX
inlawrev-27132	1559	32	sourced	source	VERB
inlawrev-27132	1559	33	pursuant	pursuant	ADV
inlawrev-27132	1559	34	to	to	ADP
inlawrev-27132	1559	35	a	a	DET
inlawrev-27132	1559	36	destination	destination	NOUN
inlawrev-27132	1559	37	rule	rule	NOUN
inlawrev-27132	1559	38	—	—	PUNCT
inlawrev-27132	1559	39	that	that	ADV
inlawrev-27132	1559	40	is	is	ADV
inlawrev-27132	1559	41	,	,	PUNCT
inlawrev-27132	1559	42	the	the	DET
inlawrev-27132	1559	43	sales	sale	NOUN
inlawrev-27132	1559	44	of	of	ADP
inlawrev-27132	1559	45	the	the	DET
inlawrev-27132	1559	46	tangible	tangible	ADJ
inlawrev-27132	1559	47	goods	good	NOUN
inlawrev-27132	1559	48	are	be	AUX
inlawrev-27132	1559	49	sourced	source	VERB
inlawrev-27132	1559	50	to	to	ADP
inlawrev-27132	1559	51	the	the	DET
inlawrev-27132	1559	52	market	market	NOUN
inlawrev-27132	1559	53	state	state	NOUN
inlawrev-27132	1559	54	where	where	SCONJ
inlawrev-27132	1559	55	the	the	DET
inlawrev-27132	1559	56	goods	good	NOUN
inlawrev-27132	1559	57	are	be	AUX
inlawrev-27132	1559	58	destined.620	destined.620	NOUN
inlawrev-27132	1559	59	state	state	NOUN
inlawrev-27132	1559	60	courts	court	NOUN
inlawrev-27132	1559	61	,	,	PUNCT
inlawrev-27132	1559	62	including	include	VERB
inlawrev-27132	1559	63	indiana	indiana	PROPN
inlawrev-27132	1559	64	’s	’s	PROPN
inlawrev-27132	1559	65	,	,	PUNCT
inlawrev-27132	1559	66	have	have	AUX
inlawrev-27132	1559	67	held	hold	VERB
inlawrev-27132	1559	68	that	that	SCONJ
inlawrev-27132	1559	69	,	,	PUNCT
inlawrev-27132	1559	70	because	because	SCONJ
inlawrev-27132	1559	71	the	the	DET
inlawrev-27132	1559	72	purpose	purpose	NOUN
inlawrev-27132	1559	73	of	of	ADP
inlawrev-27132	1559	74	the	the	DET
inlawrev-27132	1559	75	sales	sale	NOUN
inlawrev-27132	1559	76	factor	factor	NOUN
inlawrev-27132	1559	77	used	use	VERB
inlawrev-27132	1559	78	in	in	ADP
inlawrev-27132	1559	79	income	income	NOUN
inlawrev-27132	1559	80	apportionment	apportionment	NOUN
inlawrev-27132	1559	81	formulas	formula	NOUN
inlawrev-27132	1559	82	is	be	AUX
inlawrev-27132	1559	83	to	to	PART
inlawrev-27132	1559	84	measure	measure	VERB
inlawrev-27132	1559	85	the	the	DET
inlawrev-27132	1559	86	contribution	contribution	NOUN
inlawrev-27132	1559	87	of	of	ADP
inlawrev-27132	1559	88	the	the	DET
inlawrev-27132	1559	89	market	market	NOUN
inlawrev-27132	1559	90	state	state	NOUN
inlawrev-27132	1559	91	,	,	PUNCT
inlawrev-27132	1559	92	sales	sale	NOUN
inlawrev-27132	1559	93	of	of	ADP
inlawrev-27132	1559	94	tangible	tangible	ADJ
inlawrev-27132	1559	95	goods	good	NOUN
inlawrev-27132	1559	96	should	should	AUX
inlawrev-27132	1559	97	be	be	AUX
inlawrev-27132	1559	98	sourced	source	VERB
inlawrev-27132	1559	99	to	to	ADP
inlawrev-27132	1559	100	the	the	DET
inlawrev-27132	1559	101	place	place	NOUN
inlawrev-27132	1559	102	of	of	ADP
inlawrev-27132	1559	103	ultimate	ultimate	ADJ
inlawrev-27132	1559	104	destination	destination	NOUN
inlawrev-27132	1559	105	—	—	PUNCT
inlawrev-27132	1559	106	that	that	ADV
inlawrev-27132	1559	107	is	is	ADV
inlawrev-27132	1559	108	,	,	PUNCT
inlawrev-27132	1559	109	where	where	SCONJ
inlawrev-27132	1559	110	the	the	DET
inlawrev-27132	1559	111	ultimate	ultimate	ADJ
inlawrev-27132	1559	112	customers	customer	NOUN
inlawrev-27132	1559	113	reside.621	reside.621	VERB
inlawrev-27132	1559	114	accordingly	accordingly	ADV
inlawrev-27132	1559	115	,	,	PUNCT
inlawrev-27132	1559	116	the	the	DET
inlawrev-27132	1559	117	dor	dor	PROPN
inlawrev-27132	1559	118	determined	determine	VERB
inlawrev-27132	1559	119	that	that	SCONJ
inlawrev-27132	1559	120	some	some	PRON
inlawrev-27132	1559	121	of	of	ADP
inlawrev-27132	1559	122	express	express	ADJ
inlawrev-27132	1559	123	scripts	script	NOUN
inlawrev-27132	1559	124	’	'	PUNCT
inlawrev-27132	1559	125	revenue	revenue	NOUN
inlawrev-27132	1559	126	should	should	AUX
inlawrev-27132	1559	127	be	be	AUX
inlawrev-27132	1559	128	sourced	source	VERB
inlawrev-27132	1559	129	to	to	ADP
inlawrev-27132	1559	130	indiana	indiana	PROPN
inlawrev-27132	1559	131	,	,	PUNCT
inlawrev-27132	1559	132	thereby	thereby	ADV
inlawrev-27132	1559	133	subjecting	subject	VERB
inlawrev-27132	1559	134	it	it	PRON
inlawrev-27132	1559	135	to	to	ADP
inlawrev-27132	1559	136	indiana	indiana	PROPN
inlawrev-27132	1559	137	income	income	PROPN
inlawrev-27132	1559	138	taxation.622	taxation.622	PROPN
inlawrev-27132	1559	139	express	express	VERB
inlawrev-27132	1559	140	scripts	script	NOUN
inlawrev-27132	1559	141	administratively	administratively	ADV
inlawrev-27132	1559	142	protested	protest	VERB
inlawrev-27132	1559	143	the	the	DET
inlawrev-27132	1559	144	dor	dor	NOUN
inlawrev-27132	1559	145	’s	’s	PART
inlawrev-27132	1559	146	assessment	assessment	NOUN
inlawrev-27132	1559	147	and	and	CCONJ
inlawrev-27132	1559	148	the	the	DET
inlawrev-27132	1559	149	dor	dor	PROPN
inlawrev-27132	1559	150	issued	issue	VERB
inlawrev-27132	1559	151	a	a	DET
inlawrev-27132	1559	152	letter	letter	NOUN
inlawrev-27132	1559	153	of	of	ADP
inlawrev-27132	1559	154	findings	finding	NOUN
inlawrev-27132	1559	155	upholding	uphold	VERB
inlawrev-27132	1559	156	the	the	DET
inlawrev-27132	1559	157	assessment.623	assessment.623	NOUN
inlawrev-27132	1559	158	express	express	ADJ
inlawrev-27132	1559	159	scripts	script	NOUN
inlawrev-27132	1559	160	filed	file	VERB
inlawrev-27132	1559	161	its	its	PRON
inlawrev-27132	1559	162	original	original	ADJ
inlawrev-27132	1559	163	tax	tax	NOUN
inlawrev-27132	1559	164	appeal	appeal	NOUN
inlawrev-27132	1559	165	with	with	ADP
inlawrev-27132	1559	166	the	the	DET
inlawrev-27132	1559	167	tax	tax	NOUN
inlawrev-27132	1559	168	court	court	NOUN
inlawrev-27132	1559	169	in	in	ADP
inlawrev-27132	1559	170	a	a	DET
inlawrev-27132	1559	171	timely	timely	ADJ
inlawrev-27132	1559	172	manner.624	manner.624	NOUN
inlawrev-27132	1559	173	the	the	DET
inlawrev-27132	1559	174	state	state	NOUN
inlawrev-27132	1559	175	tax	tax	NOUN
inlawrev-27132	1559	176	question	question	NOUN
inlawrev-27132	1559	177	posed	pose	VERB
inlawrev-27132	1559	178	by	by	ADP
inlawrev-27132	1559	179	express	express	ADJ
inlawrev-27132	1559	180	scripts	script	NOUN
inlawrev-27132	1559	181	was	be	AUX
inlawrev-27132	1559	182	whether	whether	SCONJ
inlawrev-27132	1559	183	it	it	PRON
inlawrev-27132	1559	184	earned	earn	VERB
inlawrev-27132	1559	185	a	a	DET
inlawrev-27132	1559	186	portion	portion	NOUN
inlawrev-27132	1559	187	of	of	ADP
inlawrev-27132	1559	188	its	its	PRON
inlawrev-27132	1559	189	taxable	taxable	ADJ
inlawrev-27132	1559	190	income	income	NOUN
inlawrev-27132	1559	191	attributable	attributable	ADJ
inlawrev-27132	1559	192	to	to	ADP
inlawrev-27132	1559	193	its	its	PRON
inlawrev-27132	1559	194	business	business	NOUN
inlawrev-27132	1559	195	activities	activity	NOUN
inlawrev-27132	1559	196	in	in	ADP
inlawrev-27132	1559	197	indiana	indiana	PROPN
inlawrev-27132	1559	198	from	from	ADP
inlawrev-27132	1559	199	selling	sell	VERB
inlawrev-27132	1559	200	tangible	tangible	ADJ
inlawrev-27132	1559	201	personal	personal	ADJ
inlawrev-27132	1559	202	property	property	NOUN
inlawrev-27132	1559	203	or	or	CCONJ
inlawrev-27132	1559	204	services.625	services.625	NOUN
inlawrev-27132	1559	205	if	if	SCONJ
inlawrev-27132	1559	206	the	the	DET
inlawrev-27132	1559	207	former	former	ADJ
inlawrev-27132	1559	208	,	,	PUNCT
inlawrev-27132	1559	209	the	the	DET
inlawrev-27132	1559	210	sales	sale	NOUN
inlawrev-27132	1559	211	of	of	ADP
inlawrev-27132	1559	212	tangible	tangible	ADJ
inlawrev-27132	1559	213	property	property	NOUN
inlawrev-27132	1559	214	were	be	AUX
inlawrev-27132	1559	215	sourced	source	VERB
inlawrev-27132	1559	216	to	to	ADP
inlawrev-27132	1559	217	indiana	indiana	PROPN
inlawrev-27132	1559	218	,	,	PUNCT
inlawrev-27132	1559	219	and	and	CCONJ
inlawrev-27132	1559	220	express	express	VERB
inlawrev-27132	1559	221	scripts	script	NOUN
inlawrev-27132	1559	222	owed	owe	VERB
inlawrev-27132	1559	223	indiana	indiana	PROPN
inlawrev-27132	1559	224	adjusted	adjust	VERB
inlawrev-27132	1559	225	gross	gross	ADJ
inlawrev-27132	1559	226	income	income	NOUN
inlawrev-27132	1559	227	tax	tax	NOUN
inlawrev-27132	1559	228	.	.	PUNCT
inlawrev-27132	1560	1	if	if	SCONJ
inlawrev-27132	1560	2	the	the	DET
inlawrev-27132	1560	3	latter	latter	ADJ
inlawrev-27132	1560	4	,	,	PUNCT
inlawrev-27132	1560	5	the	the	DET
inlawrev-27132	1560	6	services	service	NOUN
inlawrev-27132	1560	7	were	be	AUX
inlawrev-27132	1560	8	sourced	source	VERB
inlawrev-27132	1560	9	outside	outside	ADP
inlawrev-27132	1560	10	indiana	indiana	PROPN
inlawrev-27132	1560	11	,	,	PUNCT
inlawrev-27132	1560	12	and	and	CCONJ
inlawrev-27132	1560	13	express	express	VERB
inlawrev-27132	1560	14	scripts	script	NOUN
inlawrev-27132	1560	15	owed	owe	VERB
inlawrev-27132	1560	16	the	the	DET
inlawrev-27132	1560	17	state	state	NOUN
inlawrev-27132	1560	18	no	no	DET
inlawrev-27132	1560	19	adjusted	adjusted	ADJ
inlawrev-27132	1560	20	gross	gross	ADJ
inlawrev-27132	1560	21	income	income	NOUN
inlawrev-27132	1560	22	tax	tax	NOUN
inlawrev-27132	1560	23	.	.	PUNCT
inlawrev-27132	1561	1	the	the	DET
inlawrev-27132	1561	2	dor	dor	PROPN
inlawrev-27132	1561	3	filed	file	VERB
inlawrev-27132	1561	4	a	a	DET
inlawrev-27132	1561	5	motion	motion	NOUN
inlawrev-27132	1561	6	for	for	ADP
inlawrev-27132	1561	7	summary	summary	NOUN
inlawrev-27132	1561	8	judgment	judgment	NOUN
inlawrev-27132	1561	9	arguing	argue	VERB
inlawrev-27132	1561	10	that	that	SCONJ
inlawrev-27132	1561	11	express	express	VERB
inlawrev-27132	1561	12	scripts	script	NOUN
inlawrev-27132	1561	13	engaged	engage	VERB
inlawrev-27132	1561	14	in	in	ADP
inlawrev-27132	1561	15	taxable	taxable	ADJ
inlawrev-27132	1561	16	sales	sale	NOUN
inlawrev-27132	1561	17	of	of	ADP
inlawrev-27132	1561	18	tangible	tangible	ADJ
inlawrev-27132	1561	19	property	property	NOUN
inlawrev-27132	1561	20	sourced	source	VERB
inlawrev-27132	1561	21	to	to	ADP
inlawrev-27132	1561	22	indiana.626	indiana.626	PROPN
inlawrev-27132	1561	23	unfortunately	unfortunately	ADV
inlawrev-27132	1561	24	,	,	PUNCT
inlawrev-27132	1561	25	the	the	DET
inlawrev-27132	1561	26	tax	tax	NOUN
inlawrev-27132	1561	27	court	court	NOUN
inlawrev-27132	1561	28	did	do	AUX
inlawrev-27132	1561	29	not	not	PART
inlawrev-27132	1561	30	have	have	VERB
inlawrev-27132	1561	31	an	an	DET
inlawrev-27132	1561	32	opportunity	opportunity	NOUN
inlawrev-27132	1561	33	to	to	PART
inlawrev-27132	1561	34	substantively	substantively	ADV
inlawrev-27132	1561	35	resolve	resolve	VERB
inlawrev-27132	1561	36	the	the	DET
inlawrev-27132	1561	37	interesting	interesting	ADJ
inlawrev-27132	1561	38	state	state	NOUN
inlawrev-27132	1561	39	tax	tax	NOUN
inlawrev-27132	1561	40	question.627	question.627	PROPN
inlawrev-27132	1561	41	according	accord	VERB
inlawrev-27132	1561	42	to	to	ADP
inlawrev-27132	1561	43	the	the	DET
inlawrev-27132	1561	44	court	court	NOUN
inlawrev-27132	1561	45	,	,	PUNCT
inlawrev-27132	1561	46	the	the	DET
inlawrev-27132	1561	47	dor	dor	PROPN
inlawrev-27132	1561	48	’s	’s	PART
inlawrev-27132	1561	49	legal	legal	ADJ
inlawrev-27132	1561	50	representative	representative	NOUN
inlawrev-27132	1561	51	,	,	PUNCT
inlawrev-27132	1561	52	the	the	DET
inlawrev-27132	1561	53	office	office	NOUN
inlawrev-27132	1561	54	of	of	ADP
inlawrev-27132	1561	55	the	the	DET
inlawrev-27132	1561	56	indiana	indiana	PROPN
inlawrev-27132	1561	57	attorney	attorney	PROPN
inlawrev-27132	1561	58	general	general	NOUN
inlawrev-27132	1561	59	(	(	PUNCT
inlawrev-27132	1561	60	“	"	PUNCT
inlawrev-27132	1561	61	oag	oag	PROPN
inlawrev-27132	1561	62	”	"	PUNCT
inlawrev-27132	1561	63	)	)	PUNCT
inlawrev-27132	1561	64	,	,	PUNCT
inlawrev-27132	1561	65	bungled	bungle	VERB
inlawrev-27132	1561	66	its	its	PRON
inlawrev-27132	1561	67	motion	motion	NOUN
inlawrev-27132	1561	68	for	for	ADP
inlawrev-27132	1561	69	summary	summary	NOUN
inlawrev-27132	1561	70	judgment	judgment	NOUN
inlawrev-27132	1561	71	,	,	PUNCT
inlawrev-27132	1561	72	with	with	ADP
inlawrev-27132	1561	73	the	the	DET
inlawrev-27132	1561	74	court	court	NOUN
inlawrev-27132	1561	75	calling	call	VERB
inlawrev-27132	1561	76	its	its	PRON
inlawrev-27132	1561	77	evidentiary	evidentiary	ADJ
inlawrev-27132	1561	78	designations	designation	NOUN
inlawrev-27132	1561	79	supporting	support	VERB
inlawrev-27132	1561	80	the	the	DET
inlawrev-27132	1561	81	motion	motion	NOUN
inlawrev-27132	1561	82	“	"	PUNCT
inlawrev-27132	1561	83	incompetent	incompetent	ADJ
inlawrev-27132	1561	84	.	.	PUNCT
inlawrev-27132	1561	85	”628	”628	X
inlawrev-27132	1562	1	617	617	NUM
inlawrev-27132	1562	2	.	.	PUNCT
inlawrev-27132	1563	1	i	i	PRON
inlawrev-27132	1563	2	d.	d.	PROPN
inlawrev-27132	1563	3	(	(	PUNCT
inlawrev-27132	1563	4	referencing	reference	VERB
inlawrev-27132	1563	5	ind	ind	NOUN
inlawrev-27132	1563	6	.	.	PUNCT
inlawrev-27132	1564	1	code	code	PROPN
inlawrev-27132	1564	2	§	§	PROPN
inlawrev-27132	1564	3	7	7	NUM
inlawrev-27132	1564	4	6	6	NUM
inlawrev-27132	1564	5	-	-	SYM
inlawrev-27132	1564	6	3	3	NUM
inlawrev-27132	1564	7	-	-	PUNCT
inlawrev-27132	1564	8	2	2	NUM
inlawrev-27132	1564	9	-	-	PUNCT
inlawrev-27132	1564	10	2(f	2(f	NUM
inlawrev-27132	1564	11	)	)	PUNCT
inlawrev-27132	1564	12	)	)	PUNCT
inlawrev-27132	1564	13	.	.	PUNCT
inlawrev-27132	1565	1	618	618	NUM
inlawrev-27132	1565	2	.	.	PUNCT
inlawrev-27132	1566	1	i	i	PRON
inlawrev-27132	1566	2	d.	d.	PROPN
inlawrev-27132	1566	3	(	(	PUNCT
inlawrev-27132	1566	4	referencing	reference	VERB
inlawrev-27132	1566	5	ind	ind	NOUN
inlawrev-27132	1566	6	.	.	PUNCT
inlawrev-27132	1567	1	code	code	PROPN
inlawrev-27132	1567	2	§	§	PROPN
inlawrev-27132	1567	3	7	7	NUM
inlawrev-27132	1567	4	6	6	NUM
inlawrev-27132	1567	5	-	-	SYM
inlawrev-27132	1567	6	3	3	NUM
inlawrev-27132	1567	7	-	-	PUNCT
inlawrev-27132	1567	8	2	2	NUM
inlawrev-27132	1567	9	-	-	PUNCT
inlawrev-27132	1567	10	2(e)(1	2(e)(1	NUM
inlawrev-27132	1567	11	)	)	PUNCT
inlawrev-27132	1567	12	)	)	PUNCT
inlawrev-27132	1567	13	.	.	PUNCT
inlawrev-27132	1568	1	619	619	NUM
inlawrev-27132	1568	2	.	.	PUNCT
inlawrev-27132	1569	1	i	i	PRON
inlawrev-27132	1569	2	d.	d.	PROPN
inlawrev-27132	1569	3	620	620	NUM
inlawrev-27132	1569	4	.	.	PUNCT
inlawrev-27132	1570	1	i	i	PRON
inlawrev-27132	1570	2	d.	d.	PROPN
inlawrev-27132	1570	3	621	621	NUM
inlawrev-27132	1570	4	.	.	PUNCT
inlawrev-27132	1571	1	see	see	VERB
inlawrev-27132	1571	2	,	,	PUNCT
inlawrev-27132	1571	3	e.g.	e.g.	ADV
inlawrev-27132	1571	4	,	,	PUNCT
inlawrev-27132	1571	5	miller	miller	PROPN
inlawrev-27132	1571	6	brewing	brewing	PROPN
inlawrev-27132	1571	7	co.	co.	PROPN
inlawrev-27132	1571	8	v.	v.	ADP
inlawrev-27132	1571	9	ind	ind	PROPN
inlawrev-27132	1571	10	.	.	PUNCT
inlawrev-27132	1572	1	dep’t	dep’t	NOUN
inlawrev-27132	1572	2	of	of	ADP
inlawrev-27132	1572	3	state	state	NOUN
inlawrev-27132	1572	4	revenue	revenue	NOUN
inlawrev-27132	1572	5	,	,	PUNCT
inlawrev-27132	1572	6	955	955	NUM
inlawrev-27132	1572	7	n.e.2d	n.e.2d	NOUN
inlawrev-27132	1572	8	865	865	NUM
inlawrev-27132	1572	9	(	(	PUNCT
inlawrev-27132	1572	10	ind	ind	NOUN
inlawrev-27132	1572	11	.	.	PUNCT
inlawrev-27132	1573	1	t.c	t.c	PROPN
inlawrev-27132	1573	2	.	.	PROPN
inlawrev-27132	1573	3	2011	2011	NUM
inlawrev-27132	1573	4	)	)	PUNCT
inlawrev-27132	1573	5	,	,	PUNCT
inlawrev-27132	1573	6	rev	rev	VERB
inlawrev-27132	1573	7	.	.	PROPN
inlawrev-27132	1573	8	,	,	PUNCT
inlawrev-27132	1573	9	975	975	NUM
inlawrev-27132	1573	10	n.e.2d	n.e.2d	NOUN
inlawrev-27132	1573	11	800	800	NUM
inlawrev-27132	1573	12	(	(	PUNCT
inlawrev-27132	1573	13	ind	ind	NOUN
inlawrev-27132	1573	14	.	.	PROPN
inlawrev-27132	1573	15	2012	2012	NUM
inlawrev-27132	1573	16	)	)	PUNCT
inlawrev-27132	1573	17	.	.	PUNCT
inlawrev-27132	1574	1	622	622	NUM
inlawrev-27132	1574	2	.	.	PUNCT
inlawrev-27132	1575	1	express	express	VERB
inlawrev-27132	1575	2	scripts	script	NOUN
inlawrev-27132	1575	3	,	,	PUNCT
inlawrev-27132	1575	4	170	170	NUM
inlawrev-27132	1575	5	n.e.3d	n.e.3d	NOUN
inlawrev-27132	1575	6	at	at	ADP
inlawrev-27132	1575	7	276	276	NUM
inlawrev-27132	1575	8	.	.	PUNCT
inlawrev-27132	1576	1	623	623	NUM
inlawrev-27132	1576	2	.	.	PUNCT
inlawrev-27132	1577	1	i	i	PRON
inlawrev-27132	1577	2	d.	d.	PROPN
inlawrev-27132	1577	3	at	at	ADP
inlawrev-27132	1577	4	276	276	NUM
inlawrev-27132	1577	5	-	-	SYM
inlawrev-27132	1577	6	77	77	NUM
inlawrev-27132	1577	7	.	.	PUNCT
inlawrev-27132	1578	1	624	624	NUM
inlawrev-27132	1578	2	.	.	PUNCT
inlawrev-27132	1579	1	i	i	PRON
inlawrev-27132	1579	2	d.	d.	PROPN
inlawrev-27132	1579	3	at	at	ADP
inlawrev-27132	1579	4	277	277	NUM
inlawrev-27132	1579	5	.	.	PUNCT
inlawrev-27132	1580	1	625	625	NUM
inlawrev-27132	1580	2	.	.	PUNCT
inlawrev-27132	1581	1	i	i	PRON
inlawrev-27132	1581	2	d.	d.	PROPN
inlawrev-27132	1581	3	626	626	NUM
inlawrev-27132	1581	4	.	.	PUNCT
inlawrev-27132	1582	1	i	i	PRON
inlawrev-27132	1582	2	d.	d.	PROPN
inlawrev-27132	1582	3	627	627	NUM
inlawrev-27132	1582	4	.	.	PUNCT
inlawrev-27132	1583	1	i	i	PRON
inlawrev-27132	1583	2	d.	d.	PROPN
inlawrev-27132	1583	3	at	at	ADP
inlawrev-27132	1583	4	280	280	NUM
inlawrev-27132	1583	5	.	.	PUNCT
inlawrev-27132	1584	1	628	628	NUM
inlawrev-27132	1584	2	.	.	PUNCT
inlawrev-27132	1585	1	i	i	PRON
inlawrev-27132	1585	2	d.	d.	PROPN
inlawrev-27132	1585	3	724	724	NUM
inlawrev-27132	1585	4	indiana	indiana	PROPN
inlawrev-27132	1585	5	law	law	PROPN
inlawrev-27132	1585	6	review	review	NOUN
inlawrev-27132	1586	1	[	[	X
inlawrev-27132	1586	2	vol	vol	NOUN
inlawrev-27132	1586	3	.	.	PUNCT
inlawrev-27132	1586	4	55:669	55:669	NOUN
inlawrev-27132	1586	5	the	the	DET
inlawrev-27132	1586	6	oag	oag	PROPN
inlawrev-27132	1586	7	did	do	AUX
inlawrev-27132	1586	8	not	not	PART
inlawrev-27132	1586	9	designate	designate	VERB
inlawrev-27132	1586	10	as	as	ADP
inlawrev-27132	1586	11	evidence	evidence	NOUN
inlawrev-27132	1586	12	the	the	DET
inlawrev-27132	1586	13	department	department	NOUN
inlawrev-27132	1586	14	’s	’s	PART
inlawrev-27132	1586	15	proposed	propose	VERB
inlawrev-27132	1586	16	assessment	assessment	NOUN
inlawrev-27132	1586	17	,	,	PUNCT
inlawrev-27132	1586	18	a	a	DET
inlawrev-27132	1586	19	failure	failure	NOUN
inlawrev-27132	1586	20	that	that	PRON
inlawrev-27132	1586	21	prevented	prevent	VERB
inlawrev-27132	1586	22	the	the	DET
inlawrev-27132	1586	23	department	department	NOUN
inlawrev-27132	1586	24	’s	’s	PART
inlawrev-27132	1586	25	establishing	establish	VERB
inlawrev-27132	1586	26	the	the	DET
inlawrev-27132	1586	27	presumption	presumption	NOUN
inlawrev-27132	1586	28	of	of	ADP
inlawrev-27132	1586	29	correctness	correctness	NOUN
inlawrev-27132	1586	30	of	of	ADP
inlawrev-27132	1586	31	its	its	PRON
inlawrev-27132	1586	32	assessment	assessment	NOUN
inlawrev-27132	1586	33	and	and	CCONJ
inlawrev-27132	1586	34	administrative	administrative	ADJ
inlawrev-27132	1586	35	determination.629	determination.629	PROPN
inlawrev-27132	1586	36	neither	neither	CCONJ
inlawrev-27132	1586	37	did	do	AUX
inlawrev-27132	1586	38	the	the	DET
inlawrev-27132	1586	39	oag	oag	PROPN
inlawrev-27132	1586	40	designate	designate	ADJ
inlawrev-27132	1586	41	evidence	evidence	NOUN
inlawrev-27132	1586	42	it	it	PRON
inlawrev-27132	1586	43	had	have	AUX
inlawrev-27132	1586	44	discussed	discuss	VERB
inlawrev-27132	1586	45	in	in	ADP
inlawrev-27132	1586	46	its	its	PRON
inlawrev-27132	1586	47	summary	summary	NOUN
inlawrev-27132	1586	48	judgment	judgment	NOUN
inlawrev-27132	1586	49	briefs.630	briefs.630	NOUN
inlawrev-27132	1586	50	regarding	regard	VERB
inlawrev-27132	1586	51	the	the	DET
inlawrev-27132	1586	52	documents	document	NOUN
inlawrev-27132	1586	53	the	the	DET
inlawrev-27132	1586	54	oag	oag	PROPN
inlawrev-27132	1586	55	did	do	AUX
inlawrev-27132	1586	56	designate	designate	ADJ
inlawrev-27132	1586	57	as	as	ADP
inlawrev-27132	1586	58	evidence	evidence	NOUN
inlawrev-27132	1586	59	,	,	PUNCT
inlawrev-27132	1586	60	it	it	PRON
inlawrev-27132	1586	61	failed	fail	VERB
inlawrev-27132	1586	62	to	to	PART
inlawrev-27132	1586	63	specify	specify	VERB
inlawrev-27132	1586	64	in	in	ADP
inlawrev-27132	1586	65	its	its	PRON
inlawrev-27132	1586	66	argument	argument	NOUN
inlawrev-27132	1586	67	where	where	SCONJ
inlawrev-27132	1586	68	in	in	ADP
inlawrev-27132	1586	69	those	those	DET
inlawrev-27132	1586	70	documents	document	NOUN
inlawrev-27132	1586	71	the	the	DET
inlawrev-27132	1586	72	tax	tax	NOUN
inlawrev-27132	1586	73	court	court	NOUN
inlawrev-27132	1586	74	should	should	AUX
inlawrev-27132	1586	75	look	look	VERB
inlawrev-27132	1586	76	for	for	ADP
inlawrev-27132	1586	77	the	the	DET
inlawrev-27132	1586	78	facts	fact	NOUN
inlawrev-27132	1586	79	the	the	DET
inlawrev-27132	1586	80	dor	dor	PROPN
inlawrev-27132	1586	81	claimed	claim	VERB
inlawrev-27132	1586	82	supported	support	VERB
inlawrev-27132	1586	83	its	its	PRON
inlawrev-27132	1586	84	conclusion.631	conclusion.631	NOUN
inlawrev-27132	1586	85	also	also	ADV
inlawrev-27132	1586	86	,	,	PUNCT
inlawrev-27132	1586	87	the	the	DET
inlawrev-27132	1586	88	oag	oag	PROPN
inlawrev-27132	1586	89	failed	fail	VERB
inlawrev-27132	1586	90	to	to	PART
inlawrev-27132	1586	91	provide	provide	VERB
inlawrev-27132	1586	92	any	any	DET
inlawrev-27132	1586	93	explanation	explanation	NOUN
inlawrev-27132	1586	94	or	or	CCONJ
inlawrev-27132	1586	95	analysis	analysis	NOUN
inlawrev-27132	1586	96	as	as	ADP
inlawrev-27132	1586	97	to	to	ADP
inlawrev-27132	1586	98	why	why	SCONJ
inlawrev-27132	1586	99	the	the	DET
inlawrev-27132	1586	100	specifically	specifically	ADV
inlawrev-27132	1586	101	designated	designate	VERB
inlawrev-27132	1586	102	facts	fact	NOUN
inlawrev-27132	1586	103	were	be	AUX
inlawrev-27132	1586	104	material	material	ADJ
inlawrev-27132	1586	105	and	and	CCONJ
inlawrev-27132	1586	106	supported	support	VERB
inlawrev-27132	1586	107	the	the	DET
inlawrev-27132	1586	108	department	department	NOUN
inlawrev-27132	1586	109	’s	’s	PART
inlawrev-27132	1586	110	position.632	position.632	ADJ
inlawrev-27132	1586	111	finally	finally	ADV
inlawrev-27132	1586	112	,	,	PUNCT
inlawrev-27132	1586	113	the	the	DET
inlawrev-27132	1586	114	oag	oag	PROPN
inlawrev-27132	1586	115	designated	designate	VERB
inlawrev-27132	1586	116	express	express	ADJ
inlawrev-27132	1586	117	scripts	script	NOUN
inlawrev-27132	1586	118	’	'	PUNCT
inlawrev-27132	1586	119	form	form	NOUN
inlawrev-27132	1586	120	10	10	NUM
inlawrev-27132	1586	121	-	-	SYM
inlawrev-27132	1586	122	k	k	NOUN
inlawrev-27132	1586	123	filed	file	VERB
inlawrev-27132	1586	124	with	with	ADP
inlawrev-27132	1586	125	the	the	DET
inlawrev-27132	1586	126	securities	securities	PROPN
inlawrev-27132	1586	127	exchange	exchange	PROPN
inlawrev-27132	1586	128	commission	commission	PROPN
inlawrev-27132	1586	129	and	and	CCONJ
inlawrev-27132	1586	130	its	its	PRON
inlawrev-27132	1586	131	federal	federal	ADJ
inlawrev-27132	1586	132	tax	tax	NOUN
inlawrev-27132	1586	133	return.633	return.633	NOUN
inlawrev-27132	1586	134	in	in	ADP
inlawrev-27132	1586	135	the	the	DET
inlawrev-27132	1586	136	10	10	NUM
inlawrev-27132	1586	137	-	-	PUNCT
inlawrev-27132	1586	138	k	k	NOUN
inlawrev-27132	1586	139	,	,	PUNCT
inlawrev-27132	1586	140	express	express	ADJ
inlawrev-27132	1586	141	scripts	script	NOUN
inlawrev-27132	1586	142	said	say	VERB
inlawrev-27132	1586	143	it	it	PRON
inlawrev-27132	1586	144	provided	provide	VERB
inlawrev-27132	1586	145	or	or	CCONJ
inlawrev-27132	1586	146	delivered	deliver	VERB
inlawrev-27132	1586	147	drugs	drug	NOUN
inlawrev-27132	1586	148	to	to	ADP
inlawrev-27132	1586	149	its	its	PRON
inlawrev-27132	1586	150	customers.634	customers.634	NOUN
inlawrev-27132	1586	151	in	in	ADP
inlawrev-27132	1586	152	its	its	PRON
inlawrev-27132	1586	153	federal	federal	ADJ
inlawrev-27132	1586	154	tax	tax	NOUN
inlawrev-27132	1586	155	return	return	NOUN
inlawrev-27132	1586	156	,	,	PUNCT
inlawrev-27132	1586	157	express	express	VERB
inlawrev-27132	1586	158	scripts	script	NOUN
inlawrev-27132	1586	159	used	use	VERB
inlawrev-27132	1586	160	the	the	DET
inlawrev-27132	1586	161	drug	drug	NOUN
inlawrev-27132	1586	162	prices	price	NOUN
inlawrev-27132	1586	163	it	it	PRON
inlawrev-27132	1586	164	paid	pay	VERB
inlawrev-27132	1586	165	pharmacies	pharmacy	NOUN
inlawrev-27132	1586	166	to	to	PART
inlawrev-27132	1586	167	calculate	calculate	VERB
inlawrev-27132	1586	168	the	the	DET
inlawrev-27132	1586	169	cost	cost	NOUN
inlawrev-27132	1586	170	of	of	ADP
inlawrev-27132	1586	171	goods	good	NOUN
inlawrev-27132	1586	172	sold.635	sold.635	PROPN
inlawrev-27132	1587	1	these	these	PRON
inlawrev-27132	1587	2	are	be	AUX
inlawrev-27132	1587	3	documents	document	NOUN
inlawrev-27132	1587	4	one	one	NUM
inlawrev-27132	1587	5	presents	present	NOUN
inlawrev-27132	1587	6	to	to	ADP
inlawrev-27132	1587	7	an	an	DET
inlawrev-27132	1587	8	opponent	opponent	NOUN
inlawrev-27132	1587	9	in	in	ADP
inlawrev-27132	1587	10	a	a	DET
inlawrev-27132	1587	11	deposition	deposition	NOUN
inlawrev-27132	1587	12	to	to	PART
inlawrev-27132	1587	13	get	get	VERB
inlawrev-27132	1587	14	it	it	PRON
inlawrev-27132	1587	15	to	to	PART
inlawrev-27132	1587	16	explain	explain	VERB
inlawrev-27132	1587	17	them	they	PRON
inlawrev-27132	1587	18	in	in	ADP
inlawrev-27132	1587	19	a	a	DET
inlawrev-27132	1587	20	way	way	NOUN
inlawrev-27132	1587	21	that	that	PRON
inlawrev-27132	1587	22	supports	support	VERB
inlawrev-27132	1587	23	your	your	PRON
inlawrev-27132	1587	24	position	position	NOUN
inlawrev-27132	1587	25	.	.	PUNCT
inlawrev-27132	1588	1	for	for	ADP
inlawrev-27132	1588	2	example	example	NOUN
inlawrev-27132	1588	3	,	,	PUNCT
inlawrev-27132	1588	4	it	it	PRON
inlawrev-27132	1588	5	might	might	AUX
inlawrev-27132	1588	6	prove	prove	VERB
inlawrev-27132	1588	7	challenging	challenge	VERB
inlawrev-27132	1588	8	for	for	ADP
inlawrev-27132	1588	9	a	a	DET
inlawrev-27132	1588	10	taxpayer	taxpayer	NOUN
inlawrev-27132	1588	11	performing	perform	VERB
inlawrev-27132	1588	12	this	this	DET
inlawrev-27132	1588	13	type	type	NOUN
inlawrev-27132	1588	14	of	of	ADP
inlawrev-27132	1588	15	pharmaceutical	pharmaceutical	NOUN
inlawrev-27132	1588	16	service	service	NOUN
inlawrev-27132	1588	17	to	to	PART
inlawrev-27132	1588	18	explain	explain	VERB
inlawrev-27132	1588	19	how	how	SCONJ
inlawrev-27132	1588	20	they	they	PRON
inlawrev-27132	1588	21	incurred	incur	VERB
inlawrev-27132	1588	22	costs	cost	NOUN
inlawrev-27132	1588	23	of	of	ADP
inlawrev-27132	1588	24	goods	good	NOUN
inlawrev-27132	1588	25	sold	sell	VERB
inlawrev-27132	1588	26	for	for	ADP
inlawrev-27132	1588	27	federal	federal	ADJ
inlawrev-27132	1588	28	tax	tax	NOUN
inlawrev-27132	1588	29	purposes	purpose	NOUN
inlawrev-27132	1588	30	.	.	PUNCT
inlawrev-27132	1589	1	the	the	DET
inlawrev-27132	1589	2	tax	tax	NOUN
inlawrev-27132	1589	3	court	court	NOUN
inlawrev-27132	1589	4	explained	explain	VERB
inlawrev-27132	1589	5	,	,	PUNCT
inlawrev-27132	1589	6	however	however	ADV
inlawrev-27132	1589	7	,	,	PUNCT
inlawrev-27132	1589	8	that	that	SCONJ
inlawrev-27132	1589	9	merely	merely	ADV
inlawrev-27132	1589	10	presenting	present	VERB
inlawrev-27132	1589	11	these	these	DET
inlawrev-27132	1589	12	documents	document	NOUN
inlawrev-27132	1589	13	to	to	ADP
inlawrev-27132	1589	14	the	the	DET
inlawrev-27132	1589	15	court	court	NOUN
inlawrev-27132	1589	16	and	and	CCONJ
inlawrev-27132	1589	17	asking	ask	VERB
inlawrev-27132	1589	18	it	it	PRON
inlawrev-27132	1589	19	to	to	PART
inlawrev-27132	1589	20	draw	draw	VERB
inlawrev-27132	1589	21	from	from	ADP
inlawrev-27132	1589	22	them	they	PRON
inlawrev-27132	1589	23	the	the	DET
inlawrev-27132	1589	24	conclusions	conclusion	NOUN
inlawrev-27132	1589	25	the	the	DET
inlawrev-27132	1589	26	oag	oag	PROPN
inlawrev-27132	1589	27	desired	desire	VERB
inlawrev-27132	1589	28	without	without	ADP
inlawrev-27132	1589	29	any	any	DET
inlawrev-27132	1589	30	inculpatory	inculpatory	ADJ
inlawrev-27132	1589	31	testimony	testimony	NOUN
inlawrev-27132	1589	32	elicited	elicit	VERB
inlawrev-27132	1589	33	from	from	ADP
inlawrev-27132	1589	34	the	the	DET
inlawrev-27132	1589	35	taxpayer	taxpayer	NOUN
inlawrev-27132	1589	36	would	would	AUX
inlawrev-27132	1589	37	not	not	PART
inlawrev-27132	1589	38	support	support	VERB
inlawrev-27132	1589	39	a	a	DET
inlawrev-27132	1589	40	summary	summary	NOUN
inlawrev-27132	1589	41	-	-	PUNCT
inlawrev-27132	1589	42	judgment	judgment	NOUN
inlawrev-27132	1589	43	motion.636	motion.636	NOUN
inlawrev-27132	1589	44	as	as	ADP
inlawrev-27132	1589	45	a	a	DET
inlawrev-27132	1589	46	result	result	NOUN
inlawrev-27132	1589	47	of	of	ADP
inlawrev-27132	1589	48	these	these	DET
inlawrev-27132	1589	49	errors	error	NOUN
inlawrev-27132	1589	50	on	on	ADP
inlawrev-27132	1589	51	the	the	DET
inlawrev-27132	1589	52	oag	oag	PROPN
inlawrev-27132	1589	53	’s	’s	PART
inlawrev-27132	1589	54	part	part	NOUN
inlawrev-27132	1589	55	,	,	PUNCT
inlawrev-27132	1589	56	the	the	DET
inlawrev-27132	1589	57	court	court	NOUN
inlawrev-27132	1589	58	denied	deny	VERB
inlawrev-27132	1589	59	the	the	DET
inlawrev-27132	1589	60	department	department	NOUN
inlawrev-27132	1589	61	summary	summary	NOUN
inlawrev-27132	1589	62	judgment	judgment	NOUN
inlawrev-27132	1589	63	and	and	CCONJ
inlawrev-27132	1589	64	granted	grant	VERB
inlawrev-27132	1589	65	one	one	NUM
inlawrev-27132	1589	66	to	to	PART
inlawrev-27132	1589	67	express	express	VERB
inlawrev-27132	1589	68	scripts	script	NOUN
inlawrev-27132	1589	69	even	even	ADV
inlawrev-27132	1589	70	though	though	SCONJ
inlawrev-27132	1589	71	the	the	DET
inlawrev-27132	1589	72	taxpayer	taxpayer	NOUN
inlawrev-27132	1589	73	had	have	AUX
inlawrev-27132	1589	74	not	not	PART
inlawrev-27132	1589	75	filed	file	VERB
inlawrev-27132	1589	76	a	a	DET
inlawrev-27132	1589	77	motion	motion	NOUN
inlawrev-27132	1589	78	seeking	seek	VERB
inlawrev-27132	1589	79	it.637	it.637	PROPN
inlawrev-27132	1589	80	as	as	ADP
inlawrev-27132	1589	81	an	an	DET
inlawrev-27132	1589	82	aside	aside	NOUN
inlawrev-27132	1589	83	,	,	PUNCT
inlawrev-27132	1589	84	because	because	SCONJ
inlawrev-27132	1589	85	both	both	CCONJ
inlawrev-27132	1589	86	the	the	DET
inlawrev-27132	1589	87	tax	tax	NOUN
inlawrev-27132	1589	88	court	court	NOUN
inlawrev-27132	1589	89	and	and	CCONJ
inlawrev-27132	1589	90	the	the	DET
inlawrev-27132	1589	91	indiana	indiana	PROPN
inlawrev-27132	1589	92	supreme	supreme	PROPN
inlawrev-27132	1589	93	court	court	PROPN
inlawrev-27132	1589	94	have	have	AUX
inlawrev-27132	1589	95	held	hold	VERB
inlawrev-27132	1589	96	that	that	SCONJ
inlawrev-27132	1589	97	each	each	DET
inlawrev-27132	1589	98	tax	tax	NOUN
inlawrev-27132	1589	99	year	year	NOUN
inlawrev-27132	1589	100	stands	stand	VERB
inlawrev-27132	1589	101	alone	alone	ADV
inlawrev-27132	1589	102	,	,	PUNCT
inlawrev-27132	1589	103	and	and	CCONJ
inlawrev-27132	1589	104	the	the	DET
inlawrev-27132	1589	105	doctrine	doctrine	NOUN
inlawrev-27132	1589	106	of	of	ADP
inlawrev-27132	1589	107	estoppel	estoppel	NOUN
inlawrev-27132	1589	108	does	do	AUX
inlawrev-27132	1589	109	not	not	PART
inlawrev-27132	1589	110	prevent	prevent	VERB
inlawrev-27132	1589	111	the	the	DET
inlawrev-27132	1589	112	re	re	NOUN
inlawrev-27132	1589	113	-	-	NOUN
inlawrev-27132	1589	114	litigation	litigation	NOUN
inlawrev-27132	1589	115	in	in	ADP
inlawrev-27132	1589	116	later	later	ADJ
inlawrev-27132	1589	117	tax	tax	NOUN
inlawrev-27132	1589	118	years	year	NOUN
inlawrev-27132	1589	119	of	of	ADP
inlawrev-27132	1589	120	tax	tax	NOUN
inlawrev-27132	1589	121	disputes	dispute	NOUN
inlawrev-27132	1589	122	resolved	resolve	VERB
inlawrev-27132	1589	123	by	by	ADP
inlawrev-27132	1589	124	the	the	DET
inlawrev-27132	1589	125	tax	tax	NOUN
inlawrev-27132	1589	126	court	court	NOUN
inlawrev-27132	1589	127	in	in	ADP
inlawrev-27132	1589	128	a	a	DET
inlawrev-27132	1589	129	published	publish	VERB
inlawrev-27132	1589	130	opinion	opinion	NOUN
inlawrev-27132	1589	131	,	,	PUNCT
inlawrev-27132	1589	132	the	the	DET
inlawrev-27132	1589	133	dor	dor	NOUN
inlawrev-27132	1589	134	could	could	AUX
inlawrev-27132	1589	135	revisit	revisit	VERB
inlawrev-27132	1589	136	this	this	DET
inlawrev-27132	1589	137	issue	issue	NOUN
inlawrev-27132	1589	138	with	with	ADP
inlawrev-27132	1589	139	express	express	ADJ
inlawrev-27132	1589	140	scripts	script	NOUN
inlawrev-27132	1589	141	for	for	ADP
inlawrev-27132	1589	142	later	later	ADJ
inlawrev-27132	1589	143	tax	tax	NOUN
inlawrev-27132	1589	144	years.638	years.638	PROPN
inlawrev-27132	1589	145	the	the	DET
inlawrev-27132	1589	146	only	only	ADJ
inlawrev-27132	1589	147	tax	tax	NOUN
inlawrev-27132	1589	148	years	year	NOUN
inlawrev-27132	1589	149	of	of	ADP
inlawrev-27132	1589	150	interest	interest	NOUN
inlawrev-27132	1589	151	,	,	PUNCT
inlawrev-27132	1589	152	however	however	ADV
inlawrev-27132	1589	153	,	,	PUNCT
inlawrev-27132	1589	154	would	would	AUX
inlawrev-27132	1589	155	be	be	AUX
inlawrev-27132	1589	156	2014	2014	NUM
inlawrev-27132	1589	157	through	through	ADP
inlawrev-27132	1589	158	2018	2018	NUM
inlawrev-27132	1589	159	since	since	SCONJ
inlawrev-27132	1589	160	,	,	PUNCT
inlawrev-27132	1589	161	effective	effective	ADJ
inlawrev-27132	1589	162	may	may	PROPN
inlawrev-27132	1589	163	1	1	NUM
inlawrev-27132	1589	164	,	,	PUNCT
inlawrev-27132	1589	165	2019	2019	NUM
inlawrev-27132	1589	166	,	,	PUNCT
inlawrev-27132	1589	167	indiana	indiana	PROPN
inlawrev-27132	1589	168	adopted	adopt	VERB
inlawrev-27132	1589	169	its	its	PRON
inlawrev-27132	1589	170	new	new	ADJ
inlawrev-27132	1589	171	market	market	NOUN
inlawrev-27132	1589	172	-	-	PUNCT
inlawrev-27132	1589	173	based	base	VERB
inlawrev-27132	1589	174	methodology	methodology	NOUN
inlawrev-27132	1589	175	for	for	ADP
inlawrev-27132	1589	176	sourcing	source	VERB
inlawrev-27132	1589	177	income	income	NOUN
inlawrev-27132	1589	178	derived	derive	VERB
inlawrev-27132	1589	179	from	from	ADP
inlawrev-27132	1589	180	selling	sell	VERB
inlawrev-27132	1589	181	services	service	NOUN
inlawrev-27132	1589	182	.	.	PUNCT
inlawrev-27132	1590	1	pursuant	pursuant	ADJ
inlawrev-27132	1590	2	to	to	ADP
inlawrev-27132	1590	3	this	this	DET
inlawrev-27132	1590	4	new	new	ADJ
inlawrev-27132	1590	5	sourcing	sourcing	NOUN
inlawrev-27132	1590	6	approach	approach	NOUN
inlawrev-27132	1590	7	,	,	PUNCT
inlawrev-27132	1590	8	income	income	NOUN
inlawrev-27132	1590	9	derived	derive	VERB
inlawrev-27132	1590	10	from	from	ADP
inlawrev-27132	1590	11	selling	sell	VERB
inlawrev-27132	1590	12	services	service	NOUN
inlawrev-27132	1590	13	are	be	AUX
inlawrev-27132	1590	14	sourced	source	VERB
inlawrev-27132	1590	15	to	to	ADP
inlawrev-27132	1590	16	the	the	DET
inlawrev-27132	1590	17	state	state	NOUN
inlawrev-27132	1590	18	where	where	SCONJ
inlawrev-27132	1590	19	the	the	DET
inlawrev-27132	1590	20	customer	customer	NOUN
inlawrev-27132	1590	21	received	receive	VERB
inlawrev-27132	1590	22	the	the	DET
inlawrev-27132	1590	23	service	service	NOUN
inlawrev-27132	1590	24	’s	’s	PART
inlawrev-27132	1590	25	benefit	benefit	NOUN
inlawrev-27132	1590	26	rather	rather	ADV
inlawrev-27132	1590	27	than	than	ADP
inlawrev-27132	1590	28	where	where	SCONJ
inlawrev-27132	1590	29	the	the	DET
inlawrev-27132	1590	30	service	service	NOUN
inlawrev-27132	1590	31	was	be	AUX
inlawrev-27132	1590	32	performed.639	performed.639	VERB
inlawrev-27132	1590	33	this	this	DET
inlawrev-27132	1590	34	change	change	NOUN
inlawrev-27132	1590	35	likely	likely	ADJ
inlawrev-27132	1590	36	subjects	subject	NOUN
inlawrev-27132	1590	37	express	express	VERB
inlawrev-27132	1590	38	scripts	script	NOUN
inlawrev-27132	1590	39	to	to	ADP
inlawrev-27132	1590	40	indiana	indiana	PROPN
inlawrev-27132	1590	41	taxation	taxation	PROPN
inlawrev-27132	1590	42	629	629	NUM
inlawrev-27132	1590	43	.	.	PUNCT
inlawrev-27132	1591	1	i	i	PRON
inlawrev-27132	1591	2	d.	d.	PROPN
inlawrev-27132	1591	3	at	at	ADP
inlawrev-27132	1591	4	278	278	NUM
inlawrev-27132	1591	5	.	.	PUNCT
inlawrev-27132	1592	1	630	630	NUM
inlawrev-27132	1592	2	.	.	PUNCT
inlawrev-27132	1593	1	i	i	PRON
inlawrev-27132	1593	2	d.	d.	PROPN
inlawrev-27132	1593	3	at	at	ADP
inlawrev-27132	1593	4	279	279	NUM
inlawrev-27132	1593	5	.	.	PUNCT
inlawrev-27132	1594	1	631	631	NUM
inlawrev-27132	1594	2	.	.	PUNCT
inlawrev-27132	1595	1	i	i	PRON
inlawrev-27132	1595	2	d.	d.	PROPN
inlawrev-27132	1595	3	at	at	ADP
inlawrev-27132	1595	4	280	280	NUM
inlawrev-27132	1595	5	.	.	PUNCT
inlawrev-27132	1595	6	632	632	NUM
inlawrev-27132	1595	7	.	.	PUNCT
inlawrev-27132	1596	1	i	i	PRON
inlawrev-27132	1596	2	d.	d.	PROPN
inlawrev-27132	1596	3	633	633	NUM
inlawrev-27132	1596	4	.	.	PUNCT
inlawrev-27132	1597	1	i	i	PRON
inlawrev-27132	1597	2	d.	d.	PROPN
inlawrev-27132	1597	3	634	634	NUM
inlawrev-27132	1597	4	.	.	PUNCT
inlawrev-27132	1598	1	i	i	PRON
inlawrev-27132	1598	2	d.	d.	PROPN
inlawrev-27132	1598	3	635	635	NUM
inlawrev-27132	1598	4	.	.	PUNCT
inlawrev-27132	1599	1	i	i	PRON
inlawrev-27132	1599	2	d.	d.	PROPN
inlawrev-27132	1599	3	636	636	NUM
inlawrev-27132	1599	4	.	.	PUNCT
inlawrev-27132	1600	1	i	i	PRON
inlawrev-27132	1600	2	d.	d.	PROPN
inlawrev-27132	1600	3	at	at	ADP
inlawrev-27132	1600	4	281	281	NUM
inlawrev-27132	1600	5	.	.	PUNCT
inlawrev-27132	1601	1	637	637	NUM
inlawrev-27132	1601	2	.	.	PUNCT
inlawrev-27132	1602	1	i	i	PRON
inlawrev-27132	1602	2	d.	d.	PROPN
inlawrev-27132	1602	3	at	at	ADP
inlawrev-27132	1602	4	284	284	NUM
inlawrev-27132	1602	5	.	.	PUNCT
inlawrev-27132	1602	6	638	638	NUM
inlawrev-27132	1602	7	.	.	PUNCT
inlawrev-27132	1603	1	see	see	VERB
inlawrev-27132	1603	2	,	,	PUNCT
inlawrev-27132	1603	3	e.g.	e.g.	ADV
inlawrev-27132	1603	4	,	,	PUNCT
inlawrev-27132	1603	5	miller	miller	PROPN
inlawrev-27132	1603	6	brewing	brewing	PROPN
inlawrev-27132	1603	7	co.	co.	PROPN
inlawrev-27132	1603	8	v.	v.	ADP
inlawrev-27132	1603	9	ind	ind	PROPN
inlawrev-27132	1603	10	.	.	PUNCT
inlawrev-27132	1604	1	dep’t	dep’t	NOUN
inlawrev-27132	1604	2	of	of	ADP
inlawrev-27132	1604	3	state	state	NOUN
inlawrev-27132	1604	4	revenue	revenue	NOUN
inlawrev-27132	1604	5	,	,	PUNCT
inlawrev-27132	1604	6	903	903	NUM
inlawrev-27132	1604	7	n.e.2d	n.e.2d	NOUN
inlawrev-27132	1604	8	64	64	NUM
inlawrev-27132	1604	9	(	(	PUNCT
inlawrev-27132	1604	10	ind	ind	NOUN
inlawrev-27132	1604	11	.	.	PUNCT
inlawrev-27132	1604	12	2009	2009	NUM
inlawrev-27132	1604	13	)	)	PUNCT
inlawrev-27132	1604	14	.	.	PUNCT
inlawrev-27132	1605	1	639	639	NUM
inlawrev-27132	1605	2	.	.	PUNCT
inlawrev-27132	1606	1	see	see	VERB
inlawrev-27132	1606	2	ind	ind	PROPN
inlawrev-27132	1606	3	.	.	PUNCT
inlawrev-27132	1607	1	code	code	PROPN
inlawrev-27132	1607	2	§	§	PROPN
inlawrev-27132	1607	3	7	7	NUM
inlawrev-27132	1607	4	6	6	NUM
inlawrev-27132	1607	5	-	-	SYM
inlawrev-27132	1607	6	3	3	NUM
inlawrev-27132	1607	7	-	-	PUNCT
inlawrev-27132	1607	8	2	2	NUM
inlawrev-27132	1607	9	-	-	SYM
inlawrev-27132	1607	10	2(f)(3)(c	2(f)(3)(c	NUM
inlawrev-27132	1607	11	)	)	PUNCT
inlawrev-27132	1607	12	(	(	PUNCT
inlawrev-27132	1607	13	retroactive	retroactive	ADJ
inlawrev-27132	1607	14	to	to	ADP
inlawrev-27132	1607	15	jan	jan	PROPN
inlawrev-27132	1607	16	.	.	PROPN
inlawrev-27132	1607	17	1	1	NUM
inlawrev-27132	1607	18	,	,	PUNCT
inlawrev-27132	1607	19	2019	2019	NUM
inlawrev-27132	1607	20	)	)	PUNCT
inlawrev-27132	1607	21	.	.	PUNCT
inlawrev-27132	1608	1	2022	2022	NUM
inlawrev-27132	1608	2	]	]	PUNCT
inlawrev-27132	1608	3	tax	tax	NOUN
inlawrev-27132	1608	4	law	law	NOUN
inlawrev-27132	1608	5	–	–	PUNCT
inlawrev-27132	1608	6	state	state	NOUN
inlawrev-27132	1608	7	725	725	NUM
inlawrev-27132	1608	8	regardless	regardless	ADV
inlawrev-27132	1608	9	of	of	ADP
inlawrev-27132	1608	10	whether	whether	SCONJ
inlawrev-27132	1608	11	it	it	PRON
inlawrev-27132	1608	12	classifies	classify	VERB
inlawrev-27132	1608	13	itself	itself	PRON
inlawrev-27132	1608	14	as	as	ADP
inlawrev-27132	1608	15	a	a	DET
inlawrev-27132	1608	16	seller	seller	NOUN
inlawrev-27132	1608	17	of	of	ADP
inlawrev-27132	1608	18	services	service	NOUN
inlawrev-27132	1608	19	or	or	CCONJ
inlawrev-27132	1608	20	of	of	ADP
inlawrev-27132	1608	21	tangible	tangible	ADJ
inlawrev-27132	1608	22	property	property	NOUN
inlawrev-27132	1608	23	.	.	PUNCT
inlawrev-27132	1609	1	c.	c.	PROPN
inlawrev-27132	1609	2	excise	excise	PROPN
inlawrev-27132	1609	3	tax	tax	NOUN
inlawrev-27132	1609	4	1	1	X
inlawrev-27132	1609	5	.	.	PUNCT
inlawrev-27132	1610	1	b.l	b.l	PROPN
inlawrev-27132	1610	2	.	.	PROPN
inlawrev-27132	1610	3	reever	reever	PROPN
inlawrev-27132	1610	4	transport	transport	PROPN
inlawrev-27132	1610	5	,	,	PUNCT
inlawrev-27132	1610	6	inc	inc	PROPN
inlawrev-27132	1610	7	.	.	PROPN
inlawrev-27132	1610	8	,	,	PUNCT
inlawrev-27132	1610	9	et	et	PROPN
inlawrev-27132	1610	10	al	al	PROPN
inlawrev-27132	1610	11	.	.	PROPN
inlawrev-27132	1611	1	v.	v.	PROPN
inlawrev-27132	1611	2	department	department	PROPN
inlawrev-27132	1611	3	of	of	ADP
inlawrev-27132	1611	4	state	state	PROPN
inlawrev-27132	1611	5	revenue.640	revenue.640	PROPN
inlawrev-27132	1611	6	—	—	PUNCT
inlawrev-27132	1611	7	the	the	DET
inlawrev-27132	1611	8	issues	issue	NOUN
inlawrev-27132	1611	9	before	before	ADP
inlawrev-27132	1611	10	the	the	DET
inlawrev-27132	1611	11	tax	tax	NOUN
inlawrev-27132	1611	12	court	court	NOUN
inlawrev-27132	1611	13	were	be	AUX
inlawrev-27132	1611	14	whether	whether	SCONJ
inlawrev-27132	1611	15	:	:	PUNCT
inlawrev-27132	1611	16	(	(	PUNCT
inlawrev-27132	1611	17	i	i	NOUN
inlawrev-27132	1611	18	)	)	PUNCT
inlawrev-27132	1611	19	the	the	DET
inlawrev-27132	1611	20	tax	tax	NOUN
inlawrev-27132	1611	21	court	court	NOUN
inlawrev-27132	1611	22	had	have	VERB
inlawrev-27132	1611	23	subject	subject	ADJ
inlawrev-27132	1611	24	matter	matter	NOUN
inlawrev-27132	1611	25	jurisdiction	jurisdiction	NOUN
inlawrev-27132	1611	26	over	over	ADP
inlawrev-27132	1611	27	the	the	DET
inlawrev-27132	1611	28	taxpayer	taxpayer	NOUN
inlawrev-27132	1611	29	’s	’s	PART
inlawrev-27132	1611	30	claim	claim	NOUN
inlawrev-27132	1611	31	,	,	PUNCT
inlawrev-27132	1611	32	and	and	CCONJ
inlawrev-27132	1611	33	(	(	PUNCT
inlawrev-27132	1611	34	ii	ii	NOUN
inlawrev-27132	1611	35	)	)	PUNCT
inlawrev-27132	1611	36	the	the	DET
inlawrev-27132	1611	37	taxpayer	taxpayer	NOUN
inlawrev-27132	1611	38	stated	state	VERB
inlawrev-27132	1611	39	a	a	DET
inlawrev-27132	1611	40	claim	claim	NOUN
inlawrev-27132	1611	41	upon	upon	SCONJ
inlawrev-27132	1611	42	which	which	PRON
inlawrev-27132	1611	43	it	it	PRON
inlawrev-27132	1611	44	could	could	AUX
inlawrev-27132	1611	45	receive	receive	VERB
inlawrev-27132	1611	46	relief	relief	NOUN
inlawrev-27132	1611	47	in	in	ADP
inlawrev-27132	1611	48	conjunction	conjunction	NOUN
inlawrev-27132	1611	49	with	with	ADP
inlawrev-27132	1611	50	its	its	PRON
inlawrev-27132	1611	51	challenging	challenge	VERB
inlawrev-27132	1611	52	the	the	DET
inlawrev-27132	1611	53	dor	dor	NOUN
inlawrev-27132	1611	54	’s	’s	PART
inlawrev-27132	1611	55	denial	denial	NOUN
inlawrev-27132	1611	56	of	of	ADP
inlawrev-27132	1611	57	its	its	PRON
inlawrev-27132	1611	58	claim	claim	NOUN
inlawrev-27132	1611	59	for	for	ADP
inlawrev-27132	1611	60	a	a	DET
inlawrev-27132	1611	61	refund	refund	NOUN
inlawrev-27132	1611	62	of	of	ADP
inlawrev-27132	1611	63	toll	toll	NOUN
inlawrev-27132	1611	64	road	road	NOUN
inlawrev-27132	1611	65	taxes	taxis	NOUN
inlawrev-27132	1611	66	it	it	PRON
inlawrev-27132	1611	67	paid	pay	VERB
inlawrev-27132	1611	68	while	while	SCONJ
inlawrev-27132	1611	69	traveling	travel	VERB
inlawrev-27132	1611	70	on	on	ADP
inlawrev-27132	1611	71	a	a	DET
inlawrev-27132	1611	72	toll	toll	NOUN
inlawrev-27132	1611	73	road	road	NOUN
inlawrev-27132	1611	74	indiana	indiana	PROPN
inlawrev-27132	1611	75	leased	lease	VERB
inlawrev-27132	1611	76	to	to	ADP
inlawrev-27132	1611	77	a	a	DET
inlawrev-27132	1611	78	private	private	ADJ
inlawrev-27132	1611	79	company.641	company.641	PROPN
inlawrev-27132	1611	80	b.l	b.l	PROPN
inlawrev-27132	1611	81	.	.	PROPN
inlawrev-27132	1611	82	reever	reever	PROPN
inlawrev-27132	1611	83	transport	transport	PROPN
inlawrev-27132	1611	84	,	,	PUNCT
inlawrev-27132	1611	85	inc	inc	PROPN
inlawrev-27132	1611	86	.	.	PROPN
inlawrev-27132	1611	87	,	,	PUNCT
inlawrev-27132	1611	88	charles	charles	PROPN
inlawrev-27132	1611	89	paar	paar	PROPN
inlawrev-27132	1611	90	(	(	PUNCT
inlawrev-27132	1611	91	d	d	NOUN
inlawrev-27132	1611	92	/	/	SYM
inlawrev-27132	1611	93	b	b	NOUN
inlawrev-27132	1611	94	/	/	SYM
inlawrev-27132	1611	95	a	a	DET
inlawrev-27132	1611	96	sandman	sandman	PROPN
inlawrev-27132	1611	97	services	service	NOUN
inlawrev-27132	1611	98	)	)	PUNCT
inlawrev-27132	1611	99	,	,	PUNCT
inlawrev-27132	1611	100	and	and	CCONJ
inlawrev-27132	1611	101	leland	leland	PROPN
inlawrev-27132	1611	102	wilkins	wilkins	PROPN
inlawrev-27132	1611	103	(	(	PUNCT
inlawrev-27132	1611	104	d	d	X
inlawrev-27132	1611	105	/	/	SYM
inlawrev-27132	1611	106	b	b	NOUN
inlawrev-27132	1611	107	/	/	SYM
inlawrev-27132	1611	108	a	a	DET
inlawrev-27132	1611	109	lost	lose	VERB
inlawrev-27132	1611	110	river	river	NOUN
inlawrev-27132	1611	111	trucking	trucking	NOUN
inlawrev-27132	1611	112	)	)	PUNCT
inlawrev-27132	1611	113	are	be	AUX
inlawrev-27132	1611	114	three	three	NUM
inlawrev-27132	1611	115	small	small	ADJ
inlawrev-27132	1611	116	business	business	NOUN
inlawrev-27132	1611	117	motor	motor	NOUN
inlawrev-27132	1611	118	carriers	carrier	NOUN
inlawrev-27132	1611	119	(	(	PUNCT
inlawrev-27132	1611	120	“	"	PUNCT
inlawrev-27132	1611	121	motor	motor	NOUN
inlawrev-27132	1611	122	carriers	carrier	NOUN
inlawrev-27132	1611	123	”	"	PUNCT
inlawrev-27132	1611	124	)	)	PUNCT
inlawrev-27132	1611	125	that	that	PRON
inlawrev-27132	1611	126	haul	haul	VERB
inlawrev-27132	1611	127	property	property	NOUN
inlawrev-27132	1611	128	on	on	ADP
inlawrev-27132	1611	129	indiana	indiana	PROPN
inlawrev-27132	1611	130	’s	’s	PART
inlawrev-27132	1611	131	highways	highway	NOUN
inlawrev-27132	1611	132	,	,	PUNCT
inlawrev-27132	1611	133	including	include	VERB
inlawrev-27132	1611	134	its	its	PRON
inlawrev-27132	1611	135	toll	toll	NOUN
inlawrev-27132	1611	136	roads.642	roads.642	NOUN
inlawrev-27132	1611	137	they	they	PRON
inlawrev-27132	1611	138	paid	pay	VERB
inlawrev-27132	1611	139	indiana	indiana	PROPN
inlawrev-27132	1611	140	’s	’s	PROPN
inlawrev-27132	1611	141	motor	motor	PROPN
inlawrev-27132	1611	142	carrier	carrier	NOUN
inlawrev-27132	1611	143	fuel	fuel	NOUN
inlawrev-27132	1611	144	tax	tax	NOUN
inlawrev-27132	1611	145	(	(	PUNCT
inlawrev-27132	1611	146	“	"	PUNCT
inlawrev-27132	1611	147	mcft	mcft	NOUN
inlawrev-27132	1611	148	”	"	PUNCT
inlawrev-27132	1611	149	)	)	PUNCT
inlawrev-27132	1611	150	during	during	ADP
inlawrev-27132	1611	151	the	the	DET
inlawrev-27132	1611	152	2016	2016	NUM
inlawrev-27132	1611	153	and	and	CCONJ
inlawrev-27132	1611	154	2017	2017	NUM
inlawrev-27132	1611	155	tax	tax	NOUN
inlawrev-27132	1611	156	years.643	years.643	NOUN
inlawrev-27132	1611	157	the	the	DET
inlawrev-27132	1611	158	motor	motor	NOUN
inlawrev-27132	1611	159	carriers	carrier	NOUN
inlawrev-27132	1611	160	sought	seek	VERB
inlawrev-27132	1611	161	a	a	DET
inlawrev-27132	1611	162	tax	tax	NOUN
inlawrev-27132	1611	163	refund	refund	NOUN
inlawrev-27132	1611	164	for	for	ADP
inlawrev-27132	1611	165	amounts	amount	NOUN
inlawrev-27132	1611	166	they	they	PRON
inlawrev-27132	1611	167	claimed	claim	VERB
inlawrev-27132	1611	168	corresponded	correspond	VERB
inlawrev-27132	1611	169	to	to	ADP
inlawrev-27132	1611	170	their	their	PRON
inlawrev-27132	1611	171	travel	travel	NOUN
inlawrev-27132	1611	172	on	on	ADP
inlawrev-27132	1611	173	toll	toll	NOUN
inlawrev-27132	1611	174	roads.644	roads.644	SCONJ
inlawrev-27132	1611	175	they	they	PRON
inlawrev-27132	1611	176	claimed	claim	VERB
inlawrev-27132	1611	177	that	that	SCONJ
inlawrev-27132	1611	178	the	the	DET
inlawrev-27132	1611	179	mcft	mcft	NOUN
inlawrev-27132	1611	180	applied	apply	VERB
inlawrev-27132	1611	181	only	only	ADV
inlawrev-27132	1611	182	to	to	PART
inlawrev-27132	1611	183	travel	travel	VERB
inlawrev-27132	1611	184	on	on	ADP
inlawrev-27132	1611	185	highways	highway	NOUN
inlawrev-27132	1611	186	and	and	CCONJ
inlawrev-27132	1611	187	that	that	SCONJ
inlawrev-27132	1611	188	,	,	PUNCT
inlawrev-27132	1611	189	because	because	SCONJ
inlawrev-27132	1611	190	toll	toll	NOUN
inlawrev-27132	1611	191	roads	road	NOUN
inlawrev-27132	1611	192	are	be	AUX
inlawrev-27132	1611	193	not	not	PART
inlawrev-27132	1611	194	publicly	publicly	ADV
inlawrev-27132	1611	195	maintained	maintain	VERB
inlawrev-27132	1611	196	,	,	PUNCT
inlawrev-27132	1611	197	they	they	PRON
inlawrev-27132	1611	198	are	be	AUX
inlawrev-27132	1611	199	not	not	PART
inlawrev-27132	1611	200	highways	highway	NOUN
inlawrev-27132	1611	201	for	for	ADP
inlawrev-27132	1611	202	purposes	purpose	NOUN
inlawrev-27132	1611	203	of	of	ADP
inlawrev-27132	1611	204	the	the	DET
inlawrev-27132	1611	205	mcft.645	mcft.645	NOUN
inlawrev-27132	1611	206	the	the	DET
inlawrev-27132	1611	207	dor	dor	PROPN
inlawrev-27132	1611	208	denied	deny	VERB
inlawrev-27132	1611	209	the	the	DET
inlawrev-27132	1611	210	refund	refund	NOUN
inlawrev-27132	1611	211	claim	claim	NOUN
inlawrev-27132	1611	212	and	and	CCONJ
inlawrev-27132	1611	213	motor	motor	NOUN
inlawrev-27132	1611	214	carriers	carrier	NOUN
inlawrev-27132	1611	215	filed	file	VERB
inlawrev-27132	1611	216	an	an	DET
inlawrev-27132	1611	217	appeal	appeal	NOUN
inlawrev-27132	1611	218	with	with	ADP
inlawrev-27132	1611	219	the	the	DET
inlawrev-27132	1611	220	tax	tax	NOUN
inlawrev-27132	1611	221	court	court	NOUN
inlawrev-27132	1611	222	in	in	ADP
inlawrev-27132	1611	223	a	a	DET
inlawrev-27132	1611	224	timely	timely	ADJ
inlawrev-27132	1611	225	manner.646	manner.646	NOUN
inlawrev-27132	1611	226	the	the	DET
inlawrev-27132	1611	227	department	department	NOUN
inlawrev-27132	1611	228	filed	file	VERB
inlawrev-27132	1611	229	a	a	DET
inlawrev-27132	1611	230	motion	motion	NOUN
inlawrev-27132	1611	231	to	to	PART
inlawrev-27132	1611	232	dismiss	dismiss	VERB
inlawrev-27132	1611	233	pursuant	pursuant	ADV
inlawrev-27132	1611	234	to	to	ADP
inlawrev-27132	1611	235	ind	ind	NOUN
inlawrev-27132	1611	236	.	.	PUNCT
inlawrev-27132	1612	1	trial	trial	NOUN
inlawrev-27132	1612	2	rule	rule	NOUN
inlawrev-27132	1612	3	12(b)(1	12(b)(1	NUM
inlawrev-27132	1612	4	)	)	PUNCT
inlawrev-27132	1612	5	and	and	CCONJ
inlawrev-27132	1612	6	(	(	PUNCT
inlawrev-27132	1612	7	6	6	X
inlawrev-27132	1612	8	)	)	PUNCT
inlawrev-27132	1612	9	asserting	assert	VERB
inlawrev-27132	1612	10	that	that	SCONJ
inlawrev-27132	1612	11	the	the	DET
inlawrev-27132	1612	12	motor	motor	NOUN
inlawrev-27132	1612	13	carriers	carrier	NOUN
inlawrev-27132	1612	14	’	'	PUNCT
inlawrev-27132	1612	15	tax	tax	NOUN
inlawrev-27132	1612	16	petition	petition	NOUN
inlawrev-27132	1612	17	failed	fail	VERB
inlawrev-27132	1612	18	to	to	PART
inlawrev-27132	1612	19	invoke	invoke	VERB
inlawrev-27132	1612	20	the	the	DET
inlawrev-27132	1612	21	tax	tax	NOUN
inlawrev-27132	1612	22	court	court	NOUN
inlawrev-27132	1612	23	’s	’s	PART
inlawrev-27132	1612	24	jurisdiction	jurisdiction	NOUN
inlawrev-27132	1612	25	and	and	CCONJ
inlawrev-27132	1612	26	the	the	DET
inlawrev-27132	1612	27	claim	claim	NOUN
inlawrev-27132	1612	28	failed	fail	VERB
inlawrev-27132	1612	29	to	to	PART
inlawrev-27132	1612	30	be	be	AUX
inlawrev-27132	1612	31	one	one	NUM
inlawrev-27132	1612	32	for	for	SCONJ
inlawrev-27132	1612	33	which	which	DET
inlawrev-27132	1612	34	relief	relief	NOUN
inlawrev-27132	1612	35	could	could	AUX
inlawrev-27132	1612	36	be	be	AUX
inlawrev-27132	1612	37	granted.647	granted.647	VERB
inlawrev-27132	1612	38	the	the	DET
inlawrev-27132	1612	39	tax	tax	NOUN
inlawrev-27132	1612	40	court	court	NOUN
inlawrev-27132	1612	41	rejected	reject	VERB
inlawrev-27132	1612	42	all	all	PRON
inlawrev-27132	1612	43	of	of	ADP
inlawrev-27132	1612	44	the	the	DET
inlawrev-27132	1612	45	dor	dor	PROPN
inlawrev-27132	1612	46	’s	’s	PART
inlawrev-27132	1612	47	arguments	argument	NOUN
inlawrev-27132	1612	48	and	and	CCONJ
inlawrev-27132	1612	49	refused	refuse	VERB
inlawrev-27132	1612	50	to	to	PART
inlawrev-27132	1612	51	dismiss	dismiss	VERB
inlawrev-27132	1612	52	the	the	DET
inlawrev-27132	1612	53	motor	motor	NOUN
inlawrev-27132	1612	54	carriers	carrier	NOUN
inlawrev-27132	1612	55	’	'	PUNCT
inlawrev-27132	1612	56	tax	tax	NOUN
inlawrev-27132	1612	57	appeal.648	appeal.648	ADV
inlawrev-27132	1612	58	regarding	regard	VERB
inlawrev-27132	1612	59	the	the	DET
inlawrev-27132	1612	60	dor	dor	PROPN
inlawrev-27132	1612	61	’s	’s	PART
inlawrev-27132	1612	62	ind	ind	NOUN
inlawrev-27132	1612	63	.	.	PUNCT
inlawrev-27132	1613	1	trial	trial	NOUN
inlawrev-27132	1613	2	rule	rule	NOUN
inlawrev-27132	1613	3	12(b)(1	12(b)(1	NUM
inlawrev-27132	1613	4	)	)	PUNCT
inlawrev-27132	1613	5	argument	argument	NOUN
inlawrev-27132	1613	6	(	(	PUNCT
inlawrev-27132	1613	7	i.e.	i.e.	X
inlawrev-27132	1613	8	,	,	PUNCT
inlawrev-27132	1613	9	no	no	DET
inlawrev-27132	1613	10	subject	subject	ADJ
inlawrev-27132	1613	11	matter	matter	NOUN
inlawrev-27132	1613	12	jurisdiction	jurisdiction	NOUN
inlawrev-27132	1613	13	)	)	PUNCT
inlawrev-27132	1614	1	,	,	PUNCT
inlawrev-27132	1614	2	the	the	DET
inlawrev-27132	1614	3	department	department	NOUN
inlawrev-27132	1614	4	argued	argue	VERB
inlawrev-27132	1614	5	that	that	SCONJ
inlawrev-27132	1614	6	,	,	PUNCT
inlawrev-27132	1614	7	at	at	ADP
inlawrev-27132	1614	8	the	the	DET
inlawrev-27132	1614	9	administrative	administrative	ADJ
inlawrev-27132	1614	10	hearing	hearing	NOUN
inlawrev-27132	1614	11	before	before	ADP
inlawrev-27132	1614	12	it	it	PRON
inlawrev-27132	1614	13	,	,	PUNCT
inlawrev-27132	1614	14	the	the	DET
inlawrev-27132	1614	15	motor	motor	NOUN
inlawrev-27132	1614	16	carriers	carrier	NOUN
inlawrev-27132	1614	17	asserted	assert	VERB
inlawrev-27132	1614	18	their	their	PRON
inlawrev-27132	1614	19	argument	argument	NOUN
inlawrev-27132	1614	20	that	that	SCONJ
inlawrev-27132	1614	21	the	the	DET
inlawrev-27132	1614	22	fuel	fuel	NOUN
inlawrev-27132	1614	23	they	they	PRON
inlawrev-27132	1614	24	consumed	consume	VERB
inlawrev-27132	1614	25	traveling	travel	VERB
inlawrev-27132	1614	26	on	on	ADP
inlawrev-27132	1614	27	the	the	DET
inlawrev-27132	1614	28	toll	toll	NOUN
inlawrev-27132	1614	29	roads	road	NOUN
inlawrev-27132	1614	30	was	be	AUX
inlawrev-27132	1614	31	exempt	exempt	ADJ
inlawrev-27132	1614	32	from	from	ADP
inlawrev-27132	1614	33	the	the	DET
inlawrev-27132	1614	34	mcft.649	mcft.649	NOUN
inlawrev-27132	1614	35	the	the	DET
inlawrev-27132	1614	36	department	department	NOUN
inlawrev-27132	1614	37	issued	issue	VERB
inlawrev-27132	1614	38	a	a	DET
inlawrev-27132	1614	39	final	final	ADJ
inlawrev-27132	1614	40	determination	determination	NOUN
inlawrev-27132	1614	41	rejecting	reject	VERB
inlawrev-27132	1614	42	this	this	DET
inlawrev-27132	1614	43	argument.650	argument.650	NOUN
inlawrev-27132	1614	44	when	when	SCONJ
inlawrev-27132	1614	45	the	the	DET
inlawrev-27132	1614	46	motor	motor	NOUN
inlawrev-27132	1614	47	carriers	carrier	NOUN
inlawrev-27132	1614	48	filed	file	VERB
inlawrev-27132	1614	49	their	their	PRON
inlawrev-27132	1614	50	appeal	appeal	NOUN
inlawrev-27132	1614	51	with	with	ADP
inlawrev-27132	1614	52	the	the	DET
inlawrev-27132	1614	53	tax	tax	NOUN
inlawrev-27132	1614	54	court	court	NOUN
inlawrev-27132	1614	55	,	,	PUNCT
inlawrev-27132	1614	56	however	however	ADV
inlawrev-27132	1614	57	,	,	PUNCT
inlawrev-27132	1614	58	they	they	PRON
inlawrev-27132	1614	59	abandoned	abandon	VERB
inlawrev-27132	1614	60	the	the	DET
inlawrev-27132	1614	61	argument	argument	NOUN
inlawrev-27132	1614	62	they	they	PRON
inlawrev-27132	1614	63	asserted	assert	VERB
inlawrev-27132	1614	64	administratively	administratively	ADV
inlawrev-27132	1614	65	and	and	CCONJ
inlawrev-27132	1614	66	claimed	claim	VERB
inlawrev-27132	1614	67	they	they	PRON
inlawrev-27132	1614	68	were	be	AUX
inlawrev-27132	1614	69	due	due	ADJ
inlawrev-27132	1614	70	a	a	DET
inlawrev-27132	1614	71	refund	refund	NOUN
inlawrev-27132	1614	72	because	because	SCONJ
inlawrev-27132	1614	73	the	the	DET
inlawrev-27132	1614	74	apportionment	apportionment	ADJ
inlawrev-27132	1614	75	fraction	fraction	NOUN
inlawrev-27132	1614	76	calculated	calculate	VERB
inlawrev-27132	1614	77	to	to	PART
inlawrev-27132	1614	78	determine	determine	VERB
inlawrev-27132	1614	79	the	the	DET
inlawrev-27132	1614	80	portion	portion	NOUN
inlawrev-27132	1614	81	of	of	ADP
inlawrev-27132	1614	82	the	the	DET
inlawrev-27132	1614	83	motor	motor	NOUN
inlawrev-27132	1614	84	carriers	carrier	NOUN
inlawrev-27132	1614	85	’	'	PUNCT
inlawrev-27132	1614	86	640	640	NUM
inlawrev-27132	1614	87	.	.	X
inlawrev-27132	1614	88	163	163	NUM
inlawrev-27132	1614	89	n.e.3d	n.e.3d	NUM
inlawrev-27132	1614	90	968	968	NUM
inlawrev-27132	1614	91	(	(	PUNCT
inlawrev-27132	1614	92	ind	ind	NOUN
inlawrev-27132	1614	93	.	.	PUNCT
inlawrev-27132	1615	1	t.c	t.c	PROPN
inlawrev-27132	1615	2	.	.	PROPN
inlawrev-27132	1615	3	2021	2021	NUM
inlawrev-27132	1615	4	)	)	PUNCT
inlawrev-27132	1615	5	.	.	PUNCT
inlawrev-27132	1616	1	641	641	NUM
inlawrev-27132	1616	2	.	.	PUNCT
inlawrev-27132	1617	1	i	i	PRON
inlawrev-27132	1617	2	d.	d.	PROPN
inlawrev-27132	1617	3	642	642	NUM
inlawrev-27132	1617	4	.	.	PUNCT
inlawrev-27132	1618	1	i	i	PRON
inlawrev-27132	1618	2	d.	d.	PROPN
inlawrev-27132	1618	3	at	at	ADP
inlawrev-27132	1618	4	970	970	NUM
inlawrev-27132	1618	5	.	.	PUNCT
inlawrev-27132	1619	1	643	643	NUM
inlawrev-27132	1619	2	.	.	PUNCT
inlawrev-27132	1620	1	i	i	PRON
inlawrev-27132	1620	2	d.	d.	PROPN
inlawrev-27132	1620	3	644	644	NUM
inlawrev-27132	1620	4	.	.	PUNCT
inlawrev-27132	1621	1	i	i	PRON
inlawrev-27132	1621	2	d.	d.	PROPN
inlawrev-27132	1621	3	645	645	NUM
inlawrev-27132	1621	4	.	.	PUNCT
inlawrev-27132	1622	1	i	i	PRON
inlawrev-27132	1622	2	d.	d.	PROPN
inlawrev-27132	1622	3	646	646	NUM
inlawrev-27132	1622	4	.	.	PUNCT
inlawrev-27132	1623	1	i	i	PRON
inlawrev-27132	1623	2	d.	d.	PROPN
inlawrev-27132	1623	3	647	647	NUM
inlawrev-27132	1623	4	.	.	PUNCT
inlawrev-27132	1624	1	i	i	PRON
inlawrev-27132	1624	2	d.	d.	PROPN
inlawrev-27132	1624	3	648	648	NUM
inlawrev-27132	1624	4	.	.	PUNCT
inlawrev-27132	1625	1	i	i	PRON
inlawrev-27132	1625	2	d.	d.	PROPN
inlawrev-27132	1625	3	at	at	ADP
inlawrev-27132	1625	4	971	971	NUM
inlawrev-27132	1625	5	.	.	PUNCT
inlawrev-27132	1626	1	649	649	NUM
inlawrev-27132	1626	2	.	.	PUNCT
inlawrev-27132	1627	1	i	i	PRON
inlawrev-27132	1627	2	d.	d.	PROPN
inlawrev-27132	1627	3	650	650	NUM
inlawrev-27132	1627	4	.	.	PUNCT
inlawrev-27132	1628	1	i	i	PRON
inlawrev-27132	1628	2	d.	d.	PROPN
inlawrev-27132	1628	3	726	726	NUM
inlawrev-27132	1628	4	indiana	indiana	PROPN
inlawrev-27132	1628	5	law	law	PROPN
inlawrev-27132	1628	6	review	review	NOUN
inlawrev-27132	1629	1	[	[	X
inlawrev-27132	1629	2	vol	vol	NOUN
inlawrev-27132	1629	3	.	.	PUNCT
inlawrev-27132	1629	4	55:669	55:669	NUM
inlawrev-27132	1629	5	fuel	fuel	NOUN
inlawrev-27132	1629	6	consumed	consume	VERB
inlawrev-27132	1629	7	in	in	ADP
inlawrev-27132	1629	8	indiana	indiana	PROPN
inlawrev-27132	1629	9	should	should	AUX
inlawrev-27132	1629	10	have	have	AUX
inlawrev-27132	1629	11	been	be	AUX
inlawrev-27132	1629	12	calculated	calculate	VERB
inlawrev-27132	1629	13	differently.651	differently.651	NOUN
inlawrev-27132	1629	14	the	the	DET
inlawrev-27132	1629	15	dor	dor	PROPN
inlawrev-27132	1629	16	asserted	assert	VERB
inlawrev-27132	1629	17	that	that	SCONJ
inlawrev-27132	1629	18	this	this	DET
inlawrev-27132	1629	19	new	new	ADJ
inlawrev-27132	1629	20	argument	argument	NOUN
inlawrev-27132	1629	21	,	,	PUNCT
inlawrev-27132	1629	22	administratively	administratively	ADV
inlawrev-27132	1629	23	unreviewed	unreviewe	VERB
inlawrev-27132	1629	24	by	by	ADP
inlawrev-27132	1629	25	the	the	DET
inlawrev-27132	1629	26	department	department	NOUN
inlawrev-27132	1629	27	,	,	PUNCT
inlawrev-27132	1629	28	created	create	VERB
inlawrev-27132	1629	29	a	a	DET
inlawrev-27132	1629	30	jurisdictional	jurisdictional	ADJ
inlawrev-27132	1629	31	defect	defect	NOUN
inlawrev-27132	1629	32	because	because	SCONJ
inlawrev-27132	1629	33	the	the	DET
inlawrev-27132	1629	34	motor	motor	NOUN
inlawrev-27132	1629	35	carriers	carrier	NOUN
inlawrev-27132	1629	36	had	have	AUX
inlawrev-27132	1629	37	failed	fail	VERB
inlawrev-27132	1629	38	to	to	PART
inlawrev-27132	1629	39	appeal	appeal	VERB
inlawrev-27132	1629	40	a	a	DET
inlawrev-27132	1629	41	final	final	ADJ
inlawrev-27132	1629	42	determination	determination	NOUN
inlawrev-27132	1629	43	from	from	ADP
inlawrev-27132	1629	44	the	the	DET
inlawrev-27132	1629	45	dor	dor	NOUN
inlawrev-27132	1629	46	that	that	PRON
inlawrev-27132	1629	47	addressed	address	VERB
inlawrev-27132	1629	48	the	the	DET
inlawrev-27132	1629	49	merits	merit	NOUN
inlawrev-27132	1629	50	of	of	ADP
inlawrev-27132	1629	51	their	their	PRON
inlawrev-27132	1629	52	new	new	ADJ
inlawrev-27132	1629	53	claim.652	claim.652	NOUN
inlawrev-27132	1629	54	in	in	ADP
inlawrev-27132	1629	55	other	other	ADJ
inlawrev-27132	1629	56	words	word	NOUN
inlawrev-27132	1629	57	,	,	PUNCT
inlawrev-27132	1629	58	the	the	DET
inlawrev-27132	1629	59	dor	dor	PROPN
inlawrev-27132	1629	60	argued	argue	VERB
inlawrev-27132	1629	61	in	in	ADP
inlawrev-27132	1629	62	essence	essence	NOUN
inlawrev-27132	1629	63	that	that	SCONJ
inlawrev-27132	1629	64	the	the	DET
inlawrev-27132	1629	65	motor	motor	NOUN
inlawrev-27132	1629	66	carriers	carrier	NOUN
inlawrev-27132	1629	67	failed	fail	VERB
inlawrev-27132	1629	68	to	to	PART
inlawrev-27132	1629	69	exhaust	exhaust	VERB
inlawrev-27132	1629	70	their	their	PRON
inlawrev-27132	1629	71	administrative	administrative	ADJ
inlawrev-27132	1629	72	remedies	remedy	NOUN
inlawrev-27132	1629	73	before	before	ADP
inlawrev-27132	1629	74	appealing	appeal	VERB
inlawrev-27132	1629	75	to	to	ADP
inlawrev-27132	1629	76	the	the	DET
inlawrev-27132	1629	77	tax	tax	NOUN
inlawrev-27132	1629	78	court	court	NOUN
inlawrev-27132	1629	79	.	.	PUNCT
inlawrev-27132	1630	1	the	the	DET
inlawrev-27132	1630	2	tax	tax	NOUN
inlawrev-27132	1630	3	court	court	NOUN
inlawrev-27132	1630	4	rejected	reject	VERB
inlawrev-27132	1630	5	the	the	DET
inlawrev-27132	1630	6	dor	dor	PROPN
inlawrev-27132	1630	7	’s	’s	PART
inlawrev-27132	1630	8	argument	argument	NOUN
inlawrev-27132	1630	9	.	.	PUNCT
inlawrev-27132	1631	1	it	it	PRON
inlawrev-27132	1631	2	noted	note	VERB
inlawrev-27132	1631	3	that	that	SCONJ
inlawrev-27132	1631	4	it	it	PRON
inlawrev-27132	1631	5	reviewed	review	VERB
inlawrev-27132	1631	6	a	a	DET
inlawrev-27132	1631	7	final	final	ADJ
inlawrev-27132	1631	8	determination	determination	NOUN
inlawrev-27132	1631	9	issued	issue	VERB
inlawrev-27132	1631	10	by	by	ADP
inlawrev-27132	1631	11	the	the	DET
inlawrev-27132	1631	12	department	department	PROPN
inlawrev-27132	1631	13	de	de	X
inlawrev-27132	1631	14	novo	novo	PROPN
inlawrev-27132	1631	15	and	and	CCONJ
inlawrev-27132	1631	16	was	be	AUX
inlawrev-27132	1631	17	not	not	PART
inlawrev-27132	1631	18	bound	bind	VERB
inlawrev-27132	1631	19	by	by	ADP
inlawrev-27132	1631	20	the	the	DET
inlawrev-27132	1631	21	evidence	evidence	NOUN
inlawrev-27132	1631	22	or	or	CCONJ
inlawrev-27132	1631	23	legal	legal	ADJ
inlawrev-27132	1631	24	arguments	argument	NOUN
inlawrev-27132	1631	25	made	make	VERB
inlawrev-27132	1631	26	to	to	ADP
inlawrev-27132	1631	27	the	the	DET
inlawrev-27132	1631	28	department	department	NOUN
inlawrev-27132	1631	29	at	at	ADP
inlawrev-27132	1631	30	the	the	DET
inlawrev-27132	1631	31	administrative	administrative	ADJ
inlawrev-27132	1631	32	level.653	level.653	PROPN
inlawrev-27132	1631	33	the	the	DET
inlawrev-27132	1631	34	dor	dor	PROPN
inlawrev-27132	1631	35	’s	’s	PART
inlawrev-27132	1631	36	ind	ind	NOUN
inlawrev-27132	1631	37	.	.	PUNCT
inlawrev-27132	1632	1	trial	trial	NOUN
inlawrev-27132	1632	2	rule	rule	NOUN
inlawrev-27132	1632	3	12(b)(6	12(b)(6	NUM
inlawrev-27132	1632	4	)	)	PUNCT
inlawrev-27132	1632	5	argument	argument	NOUN
inlawrev-27132	1632	6	(	(	PUNCT
inlawrev-27132	1632	7	i.e.	i.e.	X
inlawrev-27132	1632	8	,	,	PUNCT
inlawrev-27132	1632	9	a	a	DET
inlawrev-27132	1632	10	failure	failure	NOUN
inlawrev-27132	1632	11	to	to	PART
inlawrev-27132	1632	12	state	state	VERB
inlawrev-27132	1632	13	a	a	DET
inlawrev-27132	1632	14	claim	claim	NOUN
inlawrev-27132	1632	15	subject	subject	ADJ
inlawrev-27132	1632	16	to	to	ADP
inlawrev-27132	1632	17	relief	relief	NOUN
inlawrev-27132	1632	18	)	)	PUNCT
inlawrev-27132	1632	19	had	have	VERB
inlawrev-27132	1632	20	three	three	NUM
inlawrev-27132	1632	21	parts	part	NOUN
inlawrev-27132	1632	22	.	.	PUNCT
inlawrev-27132	1633	1	first	first	ADV
inlawrev-27132	1633	2	,	,	PUNCT
inlawrev-27132	1633	3	the	the	DET
inlawrev-27132	1633	4	dor	dor	PROPN
inlawrev-27132	1633	5	argued	argue	VERB
inlawrev-27132	1633	6	that	that	SCONJ
inlawrev-27132	1633	7	tax	tax	NOUN
inlawrev-27132	1633	8	court	court	NOUN
inlawrev-27132	1633	9	precedent	precedent	NOUN
inlawrev-27132	1633	10	existed	exist	VERB
inlawrev-27132	1633	11	holding	hold	VERB
inlawrev-27132	1633	12	that	that	PRON
inlawrev-27132	1633	13	all	all	DET
inlawrev-27132	1633	14	fuel	fuel	NOUN
inlawrev-27132	1633	15	consumed	consume	VERB
inlawrev-27132	1633	16	by	by	ADP
inlawrev-27132	1633	17	a	a	DET
inlawrev-27132	1633	18	carrier	carrier	NOUN
inlawrev-27132	1633	19	while	while	SCONJ
inlawrev-27132	1633	20	traveling	travel	VERB
inlawrev-27132	1633	21	anywhere	anywhere	ADV
inlawrev-27132	1633	22	in	in	ADP
inlawrev-27132	1633	23	the	the	DET
inlawrev-27132	1633	24	state	state	NOUN
inlawrev-27132	1633	25	—	—	PUNCT
inlawrev-27132	1633	26	whether	whether	SCONJ
inlawrev-27132	1633	27	on	on	ADP
inlawrev-27132	1633	28	toll	toll	NOUN
inlawrev-27132	1633	29	roads	road	NOUN
inlawrev-27132	1633	30	or	or	CCONJ
inlawrev-27132	1633	31	elsewhere	elsewhere	ADV
inlawrev-27132	1633	32	—	—	PUNCT
inlawrev-27132	1633	33	was	be	AUX
inlawrev-27132	1633	34	subject	subject	ADJ
inlawrev-27132	1633	35	to	to	ADP
inlawrev-27132	1633	36	the	the	DET
inlawrev-27132	1633	37	mcft	mcft	NOUN
inlawrev-27132	1633	38	,	,	PUNCT
inlawrev-27132	1633	39	and	and	CCONJ
inlawrev-27132	1633	40	thus	thus	ADV
inlawrev-27132	1633	41	,	,	PUNCT
inlawrev-27132	1633	42	it	it	PRON
inlawrev-27132	1633	43	was	be	AUX
inlawrev-27132	1633	44	irrelevant	irrelevant	ADJ
inlawrev-27132	1633	45	whether	whether	SCONJ
inlawrev-27132	1633	46	a	a	DET
inlawrev-27132	1633	47	toll	toll	NOUN
inlawrev-27132	1633	48	road	road	NOUN
inlawrev-27132	1633	49	is	be	AUX
inlawrev-27132	1633	50	a	a	DET
inlawrev-27132	1633	51	highway.6	highway.6	PROPN
inlawrev-27132	1633	52	54	54	NUM
inlawrev-27132	1633	53	the	the	DET
inlawrev-27132	1633	54	tax	tax	NOUN
inlawrev-27132	1633	55	court	court	NOUN
inlawrev-27132	1633	56	rejected	reject	VERB
inlawrev-27132	1633	57	this	this	DET
inlawrev-27132	1633	58	argument	argument	NOUN
inlawrev-27132	1633	59	,	,	PUNCT
inlawrev-27132	1633	60	asserting	assert	VERB
inlawrev-27132	1633	61	that	that	SCONJ
inlawrev-27132	1633	62	the	the	DET
inlawrev-27132	1633	63	dor	dor	NOUN
inlawrev-27132	1633	64	misunderstood	misunderstood	VERB
inlawrev-27132	1633	65	the	the	DET
inlawrev-27132	1633	66	precedent	precedent	NOUN
inlawrev-27132	1633	67	on	on	ADP
inlawrev-27132	1633	68	which	which	PRON
inlawrev-27132	1633	69	it	it	PRON
inlawrev-27132	1633	70	relied.655	relied.655	VERB
inlawrev-27132	1633	71	in	in	ADP
inlawrev-27132	1633	72	the	the	DET
inlawrev-27132	1633	73	earlier	early	ADJ
inlawrev-27132	1633	74	case	case	NOUN
inlawrev-27132	1633	75	,	,	PUNCT
inlawrev-27132	1633	76	the	the	DET
inlawrev-27132	1633	77	calculation	calculation	NOUN
inlawrev-27132	1633	78	of	of	ADP
inlawrev-27132	1633	79	the	the	DET
inlawrev-27132	1633	80	mcft	mcft	PROPN
inlawrev-27132	1633	81	had	have	AUX
inlawrev-27132	1633	82	been	be	AUX
inlawrev-27132	1633	83	at	at	ADP
inlawrev-27132	1633	84	issue	issue	NOUN
inlawrev-27132	1633	85	,	,	PUNCT
inlawrev-27132	1633	86	not	not	PART
inlawrev-27132	1633	87	whether	whether	SCONJ
inlawrev-27132	1633	88	the	the	DET
inlawrev-27132	1633	89	taxpayer	taxpayer	NOUN
inlawrev-27132	1633	90	was	be	AUX
inlawrev-27132	1633	91	subject	subject	ADJ
inlawrev-27132	1633	92	to	to	ADP
inlawrev-27132	1633	93	the	the	DET
inlawrev-27132	1633	94	mcft	mcft	NOUN
inlawrev-27132	1633	95	based	base	VERB
inlawrev-27132	1633	96	on	on	ADP
inlawrev-27132	1633	97	the	the	DET
inlawrev-27132	1633	98	meaning	meaning	NOUN
inlawrev-27132	1633	99	of	of	ADP
inlawrev-27132	1633	100	the	the	DET
inlawrev-27132	1633	101	word	word	NOUN
inlawrev-27132	1633	102	“	"	PUNCT
inlawrev-27132	1633	103	highway	highway	NOUN
inlawrev-27132	1633	104	.	.	PUNCT
inlawrev-27132	1633	105	”656	”656	VERB
inlawrev-27132	1633	106	the	the	DET
inlawrev-27132	1633	107	motor	motor	NOUN
inlawrev-27132	1633	108	carriers	carrier	NOUN
inlawrev-27132	1633	109	’	'	PUNCT
inlawrev-27132	1633	110	case	case	NOUN
inlawrev-27132	1633	111	presented	present	VERB
inlawrev-27132	1633	112	a	a	DET
inlawrev-27132	1633	113	different	different	ADJ
inlawrev-27132	1633	114	issue	issue	NOUN
inlawrev-27132	1633	115	—	—	PUNCT
inlawrev-27132	1633	116	that	that	ADV
inlawrev-27132	1633	117	is	is	ADV
inlawrev-27132	1633	118	,	,	PUNCT
inlawrev-27132	1633	119	whether	whether	SCONJ
inlawrev-27132	1633	120	toll	toll	NOUN
inlawrev-27132	1633	121	roads	road	NOUN
inlawrev-27132	1633	122	leased	lease	VERB
inlawrev-27132	1633	123	to	to	ADP
inlawrev-27132	1633	124	a	a	DET
inlawrev-27132	1633	125	private	private	ADJ
inlawrev-27132	1633	126	company	company	NOUN
inlawrev-27132	1633	127	continued	continue	VERB
inlawrev-27132	1633	128	to	to	PART
inlawrev-27132	1633	129	be	be	AUX
inlawrev-27132	1633	130	“	"	PUNCT
inlawrev-27132	1633	131	publicly	publicly	ADV
inlawrev-27132	1633	132	maintained	maintain	VERB
inlawrev-27132	1633	133	”	"	PUNCT
inlawrev-27132	1633	134	as	as	SCONJ
inlawrev-27132	1633	135	required	require	VERB
inlawrev-27132	1633	136	by	by	ADP
inlawrev-27132	1633	137	the	the	DET
inlawrev-27132	1633	138	definition	definition	NOUN
inlawrev-27132	1633	139	of	of	ADP
inlawrev-27132	1633	140	“	"	PUNCT
inlawrev-27132	1633	141	highway	highway	NOUN
inlawrev-27132	1633	142	.	.	PUNCT
inlawrev-27132	1634	1	”657	”657	PROPN
inlawrev-27132	1635	1	second	second	ADV
inlawrev-27132	1635	2	,	,	PUNCT
inlawrev-27132	1635	3	the	the	DET
inlawrev-27132	1635	4	dor	dor	PROPN
inlawrev-27132	1635	5	argued	argue	VERB
inlawrev-27132	1635	6	that	that	SCONJ
inlawrev-27132	1635	7	the	the	DET
inlawrev-27132	1635	8	motor	motor	NOUN
inlawrev-27132	1635	9	carriers	carrier	NOUN
inlawrev-27132	1635	10	failed	fail	VERB
inlawrev-27132	1635	11	to	to	PART
inlawrev-27132	1635	12	make	make	VERB
inlawrev-27132	1635	13	a	a	DET
inlawrev-27132	1635	14	legitimate	legitimate	ADJ
inlawrev-27132	1635	15	claim	claim	NOUN
inlawrev-27132	1635	16	because	because	SCONJ
inlawrev-27132	1635	17	court	court	NOUN
inlawrev-27132	1635	18	of	of	ADP
inlawrev-27132	1635	19	appeals	appeal	NOUN
inlawrev-27132	1635	20	’	'	PUNCT
inlawrev-27132	1635	21	precedent	precedent	NOUN
inlawrev-27132	1635	22	held	hold	VERB
inlawrev-27132	1635	23	that	that	SCONJ
inlawrev-27132	1635	24	a	a	DET
inlawrev-27132	1635	25	toll	toll	NOUN
inlawrev-27132	1635	26	road	road	NOUN
inlawrev-27132	1635	27	was	be	AUX
inlawrev-27132	1635	28	a	a	DET
inlawrev-27132	1635	29	highway	highway	NOUN
inlawrev-27132	1635	30	for	for	ADP
inlawrev-27132	1635	31	purposes	purpose	NOUN
inlawrev-27132	1635	32	of	of	ADP
inlawrev-27132	1635	33	the	the	DET
inlawrev-27132	1635	34	mcft.658	mcft.658	NOUN
inlawrev-27132	1635	35	the	the	DET
inlawrev-27132	1635	36	tax	tax	NOUN
inlawrev-27132	1635	37	court	court	NOUN
inlawrev-27132	1635	38	rejected	reject	VERB
inlawrev-27132	1635	39	this	this	DET
inlawrev-27132	1635	40	argument	argument	NOUN
inlawrev-27132	1635	41	,	,	PUNCT
inlawrev-27132	1635	42	noting	note	VERB
inlawrev-27132	1635	43	that	that	SCONJ
inlawrev-27132	1635	44	the	the	DET
inlawrev-27132	1635	45	court	court	NOUN
inlawrev-27132	1635	46	of	of	ADP
inlawrev-27132	1635	47	appeals	appeal	NOUN
inlawrev-27132	1635	48	’	'	PUNCT
inlawrev-27132	1635	49	precedent	precedent	NOUN
inlawrev-27132	1635	50	was	be	AUX
inlawrev-27132	1635	51	decided	decide	VERB
inlawrev-27132	1635	52	long	long	ADV
inlawrev-27132	1635	53	before	before	SCONJ
inlawrev-27132	1635	54	any	any	DET
inlawrev-27132	1635	55	indiana	indiana	PROPN
inlawrev-27132	1635	56	toll	toll	NOUN
inlawrev-27132	1635	57	roads	road	NOUN
inlawrev-27132	1635	58	were	be	AUX
inlawrev-27132	1635	59	leased	lease	VERB
inlawrev-27132	1635	60	to	to	ADP
inlawrev-27132	1635	61	a	a	DET
inlawrev-27132	1635	62	private	private	ADJ
inlawrev-27132	1635	63	company.659	company.659	NOUN
inlawrev-27132	1635	64	accordingly	accordingly	ADV
inlawrev-27132	1635	65	,	,	PUNCT
inlawrev-27132	1635	66	the	the	DET
inlawrev-27132	1635	67	tax	tax	NOUN
inlawrev-27132	1635	68	court	court	NOUN
inlawrev-27132	1635	69	concluded	conclude	VERB
inlawrev-27132	1635	70	that	that	SCONJ
inlawrev-27132	1635	71	the	the	DET
inlawrev-27132	1635	72	court	court	NOUN
inlawrev-27132	1635	73	of	of	ADP
inlawrev-27132	1635	74	appeals	appeal	NOUN
inlawrev-27132	1635	75	precedent	precedent	NOUN
inlawrev-27132	1635	76	did	do	AUX
inlawrev-27132	1635	77	not	not	PART
inlawrev-27132	1635	78	constitute	constitute	VERB
inlawrev-27132	1635	79	binding	bind	VERB
inlawrev-27132	1635	80	precedent	precedent	NOUN
inlawrev-27132	1635	81	in	in	ADP
inlawrev-27132	1635	82	the	the	DET
inlawrev-27132	1635	83	matters	matter	NOUN
inlawrev-27132	1635	84	asserted	assert	VERB
inlawrev-27132	1635	85	by	by	ADP
inlawrev-27132	1635	86	the	the	DET
inlawrev-27132	1635	87	motor	motor	NOUN
inlawrev-27132	1635	88	carriers.660	carriers.660	NOUN
inlawrev-27132	1635	89	third	third	NOUN
inlawrev-27132	1635	90	and	and	CCONJ
inlawrev-27132	1635	91	lastly	lastly	ADV
inlawrev-27132	1635	92	,	,	PUNCT
inlawrev-27132	1635	93	the	the	DET
inlawrev-27132	1635	94	dor	dor	PROPN
inlawrev-27132	1635	95	argued	argue	VERB
inlawrev-27132	1635	96	that	that	SCONJ
inlawrev-27132	1635	97	the	the	DET
inlawrev-27132	1635	98	doctrine	doctrine	NOUN
inlawrev-27132	1635	99	of	of	ADP
inlawrev-27132	1635	100	legislative	legislative	ADJ
inlawrev-27132	1635	101	acquiescence	acquiescence	NOUN
inlawrev-27132	1635	102	mandated	mandate	VERB
inlawrev-27132	1635	103	the	the	DET
inlawrev-27132	1635	104	dismissal	dismissal	NOUN
inlawrev-27132	1635	105	of	of	ADP
inlawrev-27132	1635	106	the	the	DET
inlawrev-27132	1635	107	motor	motor	NOUN
inlawrev-27132	1635	108	carriers	carrier	NOUN
inlawrev-27132	1635	109	’	'	PUNCT
inlawrev-27132	1635	110	appeal.661	appeal.661	ADV
inlawrev-27132	1635	111	the	the	DET
inlawrev-27132	1635	112	department	department	NOUN
inlawrev-27132	1635	113	asserted	assert	VERB
inlawrev-27132	1635	114	that	that	SCONJ
inlawrev-27132	1635	115	tax	tax	NOUN
inlawrev-27132	1635	116	court	court	NOUN
inlawrev-27132	1635	117	precedent	precedent	NOUN
inlawrev-27132	1635	118	and	and	CCONJ
inlawrev-27132	1635	119	its	its	PRON
inlawrev-27132	1635	120	own	own	ADJ
inlawrev-27132	1635	121	regulations	regulation	NOUN
inlawrev-27132	1635	122	had	have	AUX
inlawrev-27132	1635	123	,	,	PUNCT
inlawrev-27132	1635	124	since	since	SCONJ
inlawrev-27132	1635	125	1984	1984	NUM
inlawrev-27132	1635	126	,	,	PUNCT
inlawrev-27132	1635	127	provided	provide	VERB
inlawrev-27132	1635	128	that	that	SCONJ
inlawrev-27132	1635	129	toll	toll	NOUN
inlawrev-27132	1635	130	roads	road	NOUN
inlawrev-27132	1635	131	were	be	AUX
inlawrev-27132	1635	132	highways	highway	NOUN
inlawrev-27132	1635	133	for	for	ADP
inlawrev-27132	1635	134	purposes	purpose	NOUN
inlawrev-27132	1635	135	of	of	ADP
inlawrev-27132	1635	136	the	the	DET
inlawrev-27132	1635	137	mcft.662	mcft.662	NOUN
inlawrev-27132	1635	138	because	because	SCONJ
inlawrev-27132	1635	139	the	the	DET
inlawrev-27132	1635	140	indiana	indiana	PROPN
inlawrev-27132	1635	141	651	651	NUM
inlawrev-27132	1635	142	.	.	PUNCT
inlawrev-27132	1636	1	i	i	PRON
inlawrev-27132	1636	2	d.	d.	VERB
inlawrev-27132	1636	3	at	at	ADP
inlawrev-27132	1636	4	971	971	NUM
inlawrev-27132	1636	5	-	-	SYM
inlawrev-27132	1636	6	72	72	NUM
inlawrev-27132	1636	7	(	(	PUNCT
inlawrev-27132	1636	8	citing	cite	VERB
inlawrev-27132	1636	9	ind	ind	NOUN
inlawrev-27132	1636	10	.	.	PUNCT
inlawrev-27132	1637	1	code	code	PROPN
inlawrev-27132	1637	2	§	§	PROPN
inlawrev-27132	1637	3	6	6	NUM
inlawrev-27132	1637	4	-	-	SYM
inlawrev-27132	1637	5	6	6	NUM
inlawrev-27132	1637	6	-	-	PUNCT
inlawrev-27132	1637	7	4.1	4.1	NUM
inlawrev-27132	1637	8	-	-	PUNCT
inlawrev-27132	1637	9	4(b	4(b	NUM
inlawrev-27132	1637	10	)	)	PUNCT
inlawrev-27132	1637	11	)	)	PUNCT
inlawrev-27132	1637	12	.	.	PUNCT
inlawrev-27132	1638	1	652	652	NUM
inlawrev-27132	1638	2	.	.	PUNCT
inlawrev-27132	1639	1	i	i	PRON
inlawrev-27132	1639	2	d.	d.	PROPN
inlawrev-27132	1639	3	at	at	ADP
inlawrev-27132	1639	4	972	972	NUM
inlawrev-27132	1639	5	.	.	PROPN
inlawrev-27132	1639	6	653	653	NUM
inlawrev-27132	1639	7	.	.	PUNCT
inlawrev-27132	1640	1	i	i	PRON
inlawrev-27132	1640	2	d.	d.	PROPN
inlawrev-27132	1640	3	at	at	ADP
inlawrev-27132	1640	4	972	972	NUM
inlawrev-27132	1640	5	-	-	SYM
inlawrev-27132	1640	6	73	73	NUM
inlawrev-27132	1640	7	.	.	PUNCT
inlawrev-27132	1641	1	654	654	NUM
inlawrev-27132	1641	2	.	.	PUNCT
inlawrev-27132	1642	1	i	i	PRON
inlawrev-27132	1642	2	d.	d.	PROPN
inlawrev-27132	1642	3	at	at	ADP
inlawrev-27132	1642	4	973	973	NUM
inlawrev-27132	1642	5	(	(	PUNCT
inlawrev-27132	1642	6	citing	cite	VERB
inlawrev-27132	1642	7	roehl	roehl	PROPN
inlawrev-27132	1642	8	transp	transp	PROPN
inlawrev-27132	1642	9	.	.	PUNCT
inlawrev-27132	1642	10	,	,	PUNCT
inlawrev-27132	1642	11	inc	inc	PROPN
inlawrev-27132	1642	12	.	.	PROPN
inlawrev-27132	1642	13	v.	v.	PROPN
inlawrev-27132	1642	14	indiana	indiana	PROPN
inlawrev-27132	1642	15	dep’t	dep’t	PROPN
inlawrev-27132	1642	16	of	of	ADP
inlawrev-27132	1642	17	state	state	PROPN
inlawrev-27132	1642	18	revenue	revenue	NOUN
inlawrev-27132	1642	19	,	,	PUNCT
inlawrev-27132	1642	20	653	653	NUM
inlawrev-27132	1642	21	n.e.2d	n.e.2d	NOUN
inlawrev-27132	1642	22	539	539	NUM
inlawrev-27132	1642	23	,	,	PUNCT
inlawrev-27132	1642	24	542	542	NUM
inlawrev-27132	1642	25	(	(	PUNCT
inlawrev-27132	1642	26	ind	ind	NOUN
inlawrev-27132	1642	27	.	.	PUNCT
inlawrev-27132	1643	1	t.c	t.c	PROPN
inlawrev-27132	1643	2	.	.	PROPN
inlawrev-27132	1643	3	1995	1995	NUM
inlawrev-27132	1643	4	)	)	PUNCT
inlawrev-27132	1643	5	)	)	PUNCT
inlawrev-27132	1643	6	.	.	PUNCT
inlawrev-27132	1644	1	655	655	NUM
inlawrev-27132	1644	2	.	.	PUNCT
inlawrev-27132	1645	1	i	i	PRON
inlawrev-27132	1645	2	d.	d.	PROPN
inlawrev-27132	1645	3	656	656	NUM
inlawrev-27132	1645	4	.	.	PUNCT
inlawrev-27132	1646	1	i	i	PRON
inlawrev-27132	1646	2	d.	d.	PROPN
inlawrev-27132	1646	3	657	657	NUM
inlawrev-27132	1646	4	.	.	PUNCT
inlawrev-27132	1647	1	i	i	PRON
inlawrev-27132	1647	2	d.	d.	PROPN
inlawrev-27132	1647	3	at	at	ADP
inlawrev-27132	1647	4	973	973	NUM
inlawrev-27132	1647	5	-	-	SYM
inlawrev-27132	1647	6	74	74	NUM
inlawrev-27132	1647	7	(	(	PUNCT
inlawrev-27132	1647	8	citing	cite	VERB
inlawrev-27132	1647	9	ind	ind	NOUN
inlawrev-27132	1647	10	.	.	PUNCT
inlawrev-27132	1648	1	code	code	PROPN
inlawrev-27132	1648	2	§	§	PROPN
inlawrev-27132	1648	3	6	6	NUM
inlawrev-27132	1648	4	-	-	SYM
inlawrev-27132	1648	5	6	6	NUM
inlawrev-27132	1648	6	-	-	PUNCT
inlawrev-27132	1648	7	4.1	4.1	NUM
inlawrev-27132	1648	8	-	-	PUNCT
inlawrev-27132	1648	9	1(h	1(h	NUM
inlawrev-27132	1648	10	)	)	PUNCT
inlawrev-27132	1648	11	)	)	PUNCT
inlawrev-27132	1648	12	.	.	PUNCT
inlawrev-27132	1649	1	658	658	NUM
inlawrev-27132	1649	2	.	.	PUNCT
inlawrev-27132	1650	1	i	i	PRON
inlawrev-27132	1650	2	d.	d.	PROPN
inlawrev-27132	1650	3	at	at	ADP
inlawrev-27132	1650	4	974	974	NUM
inlawrev-27132	1650	5	(	(	PUNCT
inlawrev-27132	1650	6	citing	cite	VERB
inlawrev-27132	1650	7	area	area	NOUN
inlawrev-27132	1650	8	interstate	interstate	PROPN
inlawrev-27132	1650	9	trucking	trucking	PROPN
inlawrev-27132	1650	10	,	,	PUNCT
inlawrev-27132	1650	11	inc	inc	PROPN
inlawrev-27132	1650	12	.	.	PROPN
inlawrev-27132	1650	13	v.	v.	PROPN
inlawrev-27132	1650	14	indiana	indiana	PROPN
inlawrev-27132	1650	15	dep’t	dep’t	PROPN
inlawrev-27132	1650	16	of	of	ADP
inlawrev-27132	1650	17	state	state	NOUN
inlawrev-27132	1650	18	revenue	revenue	NOUN
inlawrev-27132	1650	19	,	,	PUNCT
inlawrev-27132	1650	20	574	574	NUM
inlawrev-27132	1650	21	n.e.2d	n.e.2d	NOUN
inlawrev-27132	1650	22	311	311	NUM
inlawrev-27132	1650	23	,	,	PUNCT
inlawrev-27132	1650	24	312	312	NUM
inlawrev-27132	1650	25	(	(	PUNCT
inlawrev-27132	1650	26	ind	ind	NOUN
inlawrev-27132	1650	27	.	.	PUNCT
inlawrev-27132	1651	1	ct	ct	PROPN
inlawrev-27132	1651	2	.	.	PUNCT
inlawrev-27132	1652	1	app	app	PROPN
inlawrev-27132	1652	2	.	.	PROPN
inlawrev-27132	1652	3	1991	1991	NUM
inlawrev-27132	1652	4	)	)	PUNCT
inlawrev-27132	1652	5	)	)	PUNCT
inlawrev-27132	1652	6	.	.	PUNCT
inlawrev-27132	1653	1	659	659	NUM
inlawrev-27132	1653	2	.	.	PUNCT
inlawrev-27132	1654	1	i	i	PRON
inlawrev-27132	1654	2	d.	d.	PROPN
inlawrev-27132	1654	3	660	660	NUM
inlawrev-27132	1654	4	.	.	PUNCT
inlawrev-27132	1655	1	i	i	PRON
inlawrev-27132	1655	2	d.	d.	PROPN
inlawrev-27132	1655	3	661	661	NUM
inlawrev-27132	1655	4	.	.	PUNCT
inlawrev-27132	1656	1	i	i	PRON
inlawrev-27132	1656	2	d.	d.	PROPN
inlawrev-27132	1656	3	662	662	NUM
inlawrev-27132	1656	4	.	.	PUNCT
inlawrev-27132	1657	1	i	i	PRON
inlawrev-27132	1657	2	d.	d.	PROPN
inlawrev-27132	1657	3	2022	2022	NUM
inlawrev-27132	1657	4	]	]	PUNCT
inlawrev-27132	1657	5	tax	tax	NOUN
inlawrev-27132	1657	6	law	law	NOUN
inlawrev-27132	1657	7	–	–	PUNCT
inlawrev-27132	1657	8	state	state	NOUN
inlawrev-27132	1657	9	727	727	NUM
inlawrev-27132	1657	10	general	general	ADJ
inlawrev-27132	1657	11	assembly	assembly	NOUN
inlawrev-27132	1657	12	had	have	AUX
inlawrev-27132	1657	13	made	make	VERB
inlawrev-27132	1657	14	no	no	DET
inlawrev-27132	1657	15	changes	change	NOUN
inlawrev-27132	1657	16	to	to	ADP
inlawrev-27132	1657	17	the	the	DET
inlawrev-27132	1657	18	applicable	applicable	ADJ
inlawrev-27132	1657	19	law	law	NOUN
inlawrev-27132	1657	20	since	since	SCONJ
inlawrev-27132	1657	21	2006	2006	NUM
inlawrev-27132	1657	22	,	,	PUNCT
inlawrev-27132	1657	23	when	when	SCONJ
inlawrev-27132	1657	24	indiana	indiana	PROPN
inlawrev-27132	1657	25	began	begin	VERB
inlawrev-27132	1657	26	leasing	lease	VERB
inlawrev-27132	1657	27	toll	toll	NOUN
inlawrev-27132	1657	28	roads	road	NOUN
inlawrev-27132	1657	29	to	to	ADP
inlawrev-27132	1657	30	private	private	ADJ
inlawrev-27132	1657	31	companies	company	NOUN
inlawrev-27132	1657	32	,	,	PUNCT
inlawrev-27132	1657	33	it	it	PRON
inlawrev-27132	1657	34	had	have	AUX
inlawrev-27132	1657	35	acquiesced	acquiesce	VERB
inlawrev-27132	1657	36	to	to	ADP
inlawrev-27132	1657	37	this	this	PRON
inlawrev-27132	1657	38	,	,	PUNCT
inlawrev-27132	1657	39	and	and	CCONJ
inlawrev-27132	1657	40	the	the	DET
inlawrev-27132	1657	41	issue	issue	NOUN
inlawrev-27132	1657	42	raised	raise	VERB
inlawrev-27132	1657	43	in	in	ADP
inlawrev-27132	1657	44	the	the	DET
inlawrev-27132	1657	45	motor	motor	NOUN
inlawrev-27132	1657	46	carriers	carrier	NOUN
inlawrev-27132	1657	47	’	'	PUNCT
inlawrev-27132	1657	48	appeal	appeal	NOUN
inlawrev-27132	1657	49	was	be	AUX
inlawrev-27132	1657	50	settled.663	settled.663	ADJ
inlawrev-27132	1657	51	the	the	DET
inlawrev-27132	1657	52	tax	tax	NOUN
inlawrev-27132	1657	53	court	court	NOUN
inlawrev-27132	1657	54	rejected	reject	VERB
inlawrev-27132	1657	55	this	this	DET
inlawrev-27132	1657	56	argument	argument	NOUN
inlawrev-27132	1657	57	as	as	ADV
inlawrev-27132	1657	58	well	well	ADV
inlawrev-27132	1657	59	.	.	PUNCT
inlawrev-27132	1658	1	the	the	DET
inlawrev-27132	1658	2	court	court	NOUN
inlawrev-27132	1658	3	again	again	ADV
inlawrev-27132	1658	4	asserted	assert	VERB
inlawrev-27132	1658	5	that	that	SCONJ
inlawrev-27132	1658	6	the	the	DET
inlawrev-27132	1658	7	laws	law	NOUN
inlawrev-27132	1658	8	and	and	CCONJ
inlawrev-27132	1658	9	regulations	regulation	NOUN
inlawrev-27132	1658	10	to	to	PART
inlawrev-27132	1658	11	which	which	PRON
inlawrev-27132	1658	12	the	the	DET
inlawrev-27132	1658	13	general	general	ADJ
inlawrev-27132	1658	14	assembly	assembly	NOUN
inlawrev-27132	1658	15	had	have	AUX
inlawrev-27132	1658	16	allegedly	allegedly	ADV
inlawrev-27132	1658	17	acquiesced	acquiesce	VERB
inlawrev-27132	1658	18	all	all	PRON
inlawrev-27132	1658	19	predated	predate	VERB
inlawrev-27132	1658	20	the	the	DET
inlawrev-27132	1658	21	2006	2006	NUM
inlawrev-27132	1658	22	lease	lease	NOUN
inlawrev-27132	1658	23	of	of	ADP
inlawrev-27132	1658	24	any	any	DET
inlawrev-27132	1658	25	toll	toll	NOUN
inlawrev-27132	1658	26	roads	road	NOUN
inlawrev-27132	1658	27	to	to	ADP
inlawrev-27132	1658	28	a	a	DET
inlawrev-27132	1658	29	private	private	ADJ
inlawrev-27132	1658	30	company.664	company.664	NOUN
inlawrev-27132	1658	31	accordingly	accordingly	ADV
inlawrev-27132	1658	32	,	,	PUNCT
inlawrev-27132	1658	33	this	this	DET
inlawrev-27132	1658	34	alleged	allege	VERB
inlawrev-27132	1658	35	acquiescence	acquiescence	NOUN
inlawrev-27132	1658	36	did	do	AUX
inlawrev-27132	1658	37	not	not	PART
inlawrev-27132	1658	38	apply	apply	VERB
inlawrev-27132	1658	39	to	to	ADP
inlawrev-27132	1658	40	the	the	DET
inlawrev-27132	1658	41	matters	matter	NOUN
inlawrev-27132	1658	42	asserted	assert	VERB
inlawrev-27132	1658	43	by	by	ADP
inlawrev-27132	1658	44	the	the	DET
inlawrev-27132	1658	45	motor	motor	NOUN
inlawrev-27132	1658	46	carriers.665	carriers.665	ADJ
inlawrev-27132	1658	47	for	for	ADP
inlawrev-27132	1658	48	all	all	DET
inlawrev-27132	1658	49	these	these	DET
inlawrev-27132	1658	50	reasons	reason	NOUN
inlawrev-27132	1658	51	,	,	PUNCT
inlawrev-27132	1658	52	the	the	DET
inlawrev-27132	1658	53	tax	tax	NOUN
inlawrev-27132	1658	54	court	court	NOUN
inlawrev-27132	1658	55	denied	deny	VERB
inlawrev-27132	1658	56	the	the	DET
inlawrev-27132	1658	57	dor	dor	PROPN
inlawrev-27132	1658	58	’s	’s	PART
inlawrev-27132	1658	59	motion	motion	NOUN
inlawrev-27132	1658	60	to	to	ADP
inlawrev-27132	1658	61	dismiss.666	dismiss.666	PROPN
inlawrev-27132	1658	62	iii	iii	PROPN
inlawrev-27132	1658	63	.	.	PUNCT
inlawrev-27132	1659	1	indiana	indiana	PROPN
inlawrev-27132	1659	2	supreme	supreme	PROPN
inlawrev-27132	1659	3	court	court	PROPN
inlawrev-27132	1659	4	decisions	decision	NOUN
inlawrev-27132	1659	5	during	during	ADP
inlawrev-27132	1659	6	this	this	DET
inlawrev-27132	1659	7	article	article	NOUN
inlawrev-27132	1659	8	’s	’s	PART
inlawrev-27132	1659	9	review	review	NOUN
inlawrev-27132	1659	10	period	period	NOUN
inlawrev-27132	1659	11	,	,	PUNCT
inlawrev-27132	1659	12	the	the	DET
inlawrev-27132	1659	13	indiana	indiana	PROPN
inlawrev-27132	1659	14	supreme	supreme	PROPN
inlawrev-27132	1659	15	court	court	PROPN
inlawrev-27132	1659	16	issued	issue	VERB
inlawrev-27132	1659	17	two	two	NUM
inlawrev-27132	1659	18	decisions	decision	NOUN
inlawrev-27132	1659	19	reversing	reverse	VERB
inlawrev-27132	1659	20	tax	tax	NOUN
inlawrev-27132	1659	21	court	court	NOUN
inlawrev-27132	1659	22	decisions	decision	NOUN
inlawrev-27132	1659	23	issued	issue	VERB
inlawrev-27132	1659	24	in	in	ADP
inlawrev-27132	1659	25	2020	2020	NUM
inlawrev-27132	1659	26	.	.	PUNCT
inlawrev-27132	1660	1	the	the	DET
inlawrev-27132	1660	2	summaries	summary	NOUN
inlawrev-27132	1660	3	are	be	AUX
inlawrev-27132	1660	4	below	below	ADV
inlawrev-27132	1660	5	.	.	PUNCT
inlawrev-27132	1661	1	1	1	X
inlawrev-27132	1661	2	.	.	PUNCT
inlawrev-27132	1661	3	muir	muir	PROPN
inlawrev-27132	1661	4	woods	woods	PROPN
inlawrev-27132	1661	5	section	section	NOUN
inlawrev-27132	1661	6	one	one	NUM
inlawrev-27132	1661	7	assn	assn	PROPN
inlawrev-27132	1661	8	.	.	PROPN
inlawrev-27132	1661	9	,	,	PUNCT
inlawrev-27132	1661	10	inc	inc	PROPN
inlawrev-27132	1661	11	.	.	PROPN
inlawrev-27132	1661	12	,	,	PUNCT
inlawrev-27132	1661	13	et	et	PROPN
inlawrev-27132	1661	14	al	al	PROPN
inlawrev-27132	1661	15	.	.	PUNCT
inlawrev-27132	1662	1	v.	v.	PROPN
inlawrev-27132	1662	2	marion	marion	PROPN
inlawrev-27132	1662	3	county	county	PROPN
inlawrev-27132	1662	4	assessor.667	assessor.667	NOUN
inlawrev-27132	1662	5	—	—	PUNCT
inlawrev-27132	1662	6	the	the	DET
inlawrev-27132	1662	7	issue	issue	NOUN
inlawrev-27132	1662	8	before	before	SCONJ
inlawrev-27132	1662	9	the	the	DET
inlawrev-27132	1662	10	supreme	supreme	PROPN
inlawrev-27132	1662	11	court	court	PROPN
inlawrev-27132	1662	12	was	be	AUX
inlawrev-27132	1662	13	whether	whether	SCONJ
inlawrev-27132	1662	14	the	the	DET
inlawrev-27132	1662	15	tax	tax	NOUN
inlawrev-27132	1662	16	court	court	NOUN
inlawrev-27132	1662	17	correctly	correctly	ADV
inlawrev-27132	1662	18	decided	decide	VERB
inlawrev-27132	1662	19	whether	whether	SCONJ
inlawrev-27132	1662	20	the	the	DET
inlawrev-27132	1662	21	assessor	assessor	NOUN
inlawrev-27132	1662	22	’s	’s	PART
inlawrev-27132	1662	23	failure	failure	NOUN
inlawrev-27132	1662	24	to	to	PART
inlawrev-27132	1662	25	properly	properly	ADV
inlawrev-27132	1662	26	apply	apply	VERB
inlawrev-27132	1662	27	an	an	DET
inlawrev-27132	1662	28	80	80	NUM
inlawrev-27132	1662	29	%	%	NOUN
inlawrev-27132	1662	30	discount	discount	NOUN
inlawrev-27132	1662	31	mandated	mandate	VERB
inlawrev-27132	1662	32	by	by	ADP
inlawrev-27132	1662	33	both	both	CCONJ
inlawrev-27132	1662	34	the	the	DET
inlawrev-27132	1662	35	1995	1995	NUM
inlawrev-27132	1662	36	marion	marion	PROPN
inlawrev-27132	1662	37	county	county	PROPN
inlawrev-27132	1662	38	land	land	NOUN
inlawrev-27132	1662	39	valuation	valuation	NOUN
inlawrev-27132	1662	40	order	order	NOUN
inlawrev-27132	1662	41	and	and	CCONJ
inlawrev-27132	1662	42	the	the	DET
inlawrev-27132	1662	43	2002	2002	NUM
inlawrev-27132	1662	44	indiana	indiana	PROPN
inlawrev-27132	1662	45	assessment	assessment	PROPN
inlawrev-27132	1662	46	guidelines	guideline	NOUN
inlawrev-27132	1662	47	constituted	constitute	VERB
inlawrev-27132	1662	48	an	an	DET
inlawrev-27132	1662	49	inherently	inherently	ADV
inlawrev-27132	1662	50	subjective	subjective	ADJ
inlawrev-27132	1662	51	question	question	NOUN
inlawrev-27132	1662	52	challengeable	challengeable	ADJ
inlawrev-27132	1662	53	only	only	ADV
inlawrev-27132	1662	54	via	via	ADP
inlawrev-27132	1662	55	filing	file	VERB
inlawrev-27132	1662	56	a	a	DET
inlawrev-27132	1662	57	form	form	NOUN
inlawrev-27132	1662	58	131	131	NUM
inlawrev-27132	1662	59	“	"	PUNCT
inlawrev-27132	1662	60	subjective	subjective	ADJ
inlawrev-27132	1662	61	appeal	appeal	NOUN
inlawrev-27132	1662	62	,	,	PUNCT
inlawrev-27132	1662	63	”	"	PUNCT
inlawrev-27132	1662	64	rather	rather	ADV
inlawrev-27132	1662	65	than	than	ADP
inlawrev-27132	1662	66	a	a	DET
inlawrev-27132	1662	67	form	form	NOUN
inlawrev-27132	1662	68	133	133	NUM
inlawrev-27132	1662	69	“	"	PUNCT
inlawrev-27132	1662	70	objective	objective	ADJ
inlawrev-27132	1662	71	”	"	PUNCT
inlawrev-27132	1662	72	appeal	appeal	NOUN
inlawrev-27132	1662	73	,	,	PUNCT
inlawrev-27132	1662	74	which	which	PRON
inlawrev-27132	1662	75	the	the	DET
inlawrev-27132	1662	76	taxpayers	taxpayer	NOUN
inlawrev-27132	1662	77	filed	file	VERB
inlawrev-27132	1662	78	.	.	PUNCT
inlawrev-27132	1663	1	muir	muir	PROPN
inlawrev-27132	1663	2	woods	woods	PROPN
inlawrev-27132	1663	3	section	section	NOUN
inlawrev-27132	1663	4	one	one	NUM
inlawrev-27132	1663	5	association	association	PROPN
inlawrev-27132	1663	6	,	,	PUNCT
inlawrev-27132	1663	7	inc	inc	PROPN
inlawrev-27132	1663	8	.	.	PROPN
inlawrev-27132	1663	9	,	,	PUNCT
inlawrev-27132	1663	10	muir	muir	PROPN
inlawrev-27132	1663	11	woods	woods	PROPN
inlawrev-27132	1663	12	,	,	PUNCT
inlawrev-27132	1663	13	inc	inc	PROPN
inlawrev-27132	1663	14	.	.	PROPN
inlawrev-27132	1663	15	,	,	PUNCT
inlawrev-27132	1663	16	spruce	spruce	NOUN
inlawrev-27132	1663	17	knoll	knoll	NOUN
inlawrev-27132	1663	18	homeowners	homeowners	PROPN
inlawrev-27132	1663	19	association	association	PROPN
inlawrev-27132	1663	20	,	,	PUNCT
inlawrev-27132	1663	21	inc	inc	PROPN
inlawrev-27132	1663	22	.	.	PROPN
inlawrev-27132	1663	23	,	,	PUNCT
inlawrev-27132	1663	24	and	and	CCONJ
inlawrev-27132	1663	25	oakmont	oakmont	PROPN
inlawrev-27132	1663	26	homeowners	homeowners	PROPN
inlawrev-27132	1663	27	association	association	PROPN
inlawrev-27132	1663	28	,	,	PUNCT
inlawrev-27132	1663	29	inc	inc	PROPN
inlawrev-27132	1663	30	.	.	PROPN
inlawrev-27132	1663	31	,	,	PUNCT
inlawrev-27132	1663	32	are	be	AUX
inlawrev-27132	1663	33	all	all	DET
inlawrev-27132	1663	34	homeowners	homeowner	NOUN
inlawrev-27132	1663	35	’	'	PUNCT
inlawrev-27132	1663	36	associations	association	NOUN
inlawrev-27132	1663	37	(	(	PUNCT
inlawrev-27132	1663	38	“	"	PUNCT
inlawrev-27132	1663	39	hoas	hoas	PROPN
inlawrev-27132	1663	40	”	"	PUNCT
inlawrev-27132	1663	41	)	)	PUNCT
inlawrev-27132	1663	42	located	locate	VERB
inlawrev-27132	1663	43	in	in	ADP
inlawrev-27132	1663	44	marion	marion	PROPN
inlawrev-27132	1663	45	county	county	PROPN
inlawrev-27132	1663	46	,	,	PUNCT
inlawrev-27132	1663	47	indiana.668	indiana.668	NOUN
inlawrev-27132	1663	48	on	on	ADP
inlawrev-27132	1663	49	march	march	PROPN
inlawrev-27132	1663	50	7	7	NUM
inlawrev-27132	1663	51	,	,	PUNCT
inlawrev-27132	1663	52	2014	2014	NUM
inlawrev-27132	1663	53	,	,	PUNCT
inlawrev-27132	1663	54	the	the	DET
inlawrev-27132	1663	55	hoas	hoas	PROPN
inlawrev-27132	1663	56	filed	file	VERB
inlawrev-27132	1663	57	one	one	NUM
inlawrev-27132	1663	58	hundred	hundred	NUM
inlawrev-27132	1663	59	and	and	CCONJ
inlawrev-27132	1663	60	forty	forty	NUM
inlawrev-27132	1663	61	-	-	PUNCT
inlawrev-27132	1663	62	one	one	NUM
inlawrev-27132	1663	63	“	"	PUNCT
inlawrev-27132	1663	64	petitions	petition	NOUN
inlawrev-27132	1663	65	for	for	ADP
inlawrev-27132	1663	66	correction	correction	NOUN
inlawrev-27132	1663	67	of	of	ADP
inlawrev-27132	1663	68	an	an	DET
inlawrev-27132	1663	69	error	error	NOUN
inlawrev-27132	1663	70	”	"	PUNCT
inlawrev-27132	1663	71	(	(	PUNCT
inlawrev-27132	1663	72	“	"	PUNCT
inlawrev-27132	1663	73	forms	form	NOUN
inlawrev-27132	1663	74	133	133	NUM
inlawrev-27132	1663	75	”	"	PUNCT
inlawrev-27132	1663	76	)	)	PUNCT
inlawrev-27132	1663	77	with	with	ADP
inlawrev-27132	1663	78	the	the	DET
inlawrev-27132	1663	79	marion	marion	PROPN
inlawrev-27132	1663	80	county	county	NOUN
inlawrev-27132	1663	81	auditor.669	auditor.669	VERB
inlawrev-27132	1663	82	the	the	DET
inlawrev-27132	1663	83	hoas	hoas	PROPN
inlawrev-27132	1663	84	asserted	assert	VERB
inlawrev-27132	1663	85	that	that	SCONJ
inlawrev-27132	1663	86	the	the	DET
inlawrev-27132	1663	87	2001	2001	NUM
inlawrev-27132	1663	88	,	,	PUNCT
inlawrev-27132	1663	89	2002	2002	NUM
inlawrev-27132	1663	90	,	,	PUNCT
inlawrev-27132	1663	91	and	and	CCONJ
inlawrev-27132	1663	92	2003	2003	NUM
inlawrev-27132	1663	93	property	property	NOUN
inlawrev-27132	1663	94	tax	tax	NOUN
inlawrev-27132	1663	95	assessments	assessment	NOUN
inlawrev-27132	1663	96	on	on	ADP
inlawrev-27132	1663	97	the	the	DET
inlawrev-27132	1663	98	hoas	hoas	ADJ
inlawrev-27132	1663	99	’	'	PUNCT
inlawrev-27132	1663	100	common	common	ADJ
inlawrev-27132	1663	101	areas	area	NOUN
inlawrev-27132	1663	102	were	be	AUX
inlawrev-27132	1663	103	illegal	illegal	ADJ
inlawrev-27132	1663	104	as	as	ADP
inlawrev-27132	1663	105	a	a	DET
inlawrev-27132	1663	106	matter	matter	NOUN
inlawrev-27132	1663	107	of	of	ADP
inlawrev-27132	1663	108	law	law	NOUN
inlawrev-27132	1663	109	because	because	SCONJ
inlawrev-27132	1663	110	the	the	DET
inlawrev-27132	1663	111	land	land	NOUN
inlawrev-27132	1663	112	was	be	AUX
inlawrev-27132	1663	113	so	so	ADV
inlawrev-27132	1663	114	encumbered	encumbered	ADJ
inlawrev-27132	1663	115	by	by	ADP
inlawrev-27132	1663	116	restrictions	restriction	NOUN
inlawrev-27132	1663	117	that	that	PRON
inlawrev-27132	1663	118	it	it	PRON
inlawrev-27132	1663	119	had	have	VERB
inlawrev-27132	1663	120	zero	zero	NUM
inlawrev-27132	1663	121	value.670	value.670	NOUN
inlawrev-27132	1663	122	on	on	ADP
inlawrev-27132	1663	123	june	june	PROPN
inlawrev-27132	1663	124	26	26	NUM
inlawrev-27132	1663	125	,	,	PUNCT
inlawrev-27132	1663	126	2015	2015	NUM
inlawrev-27132	1663	127	,	,	PUNCT
inlawrev-27132	1663	128	the	the	DET
inlawrev-27132	1663	129	marion	marion	PROPN
inlawrev-27132	1663	130	county	county	PROPN
inlawrev-27132	1663	131	ptaboa	ptaboa	NOUN
inlawrev-27132	1663	132	denied	deny	VERB
inlawrev-27132	1663	133	all	all	DET
inlawrev-27132	1663	134	the	the	DET
inlawrev-27132	1663	135	forms	form	NOUN
inlawrev-27132	1663	136	133s.6	133s.6	NUM
inlawrev-27132	1663	137	7	7	NUM
inlawrev-27132	1663	138	1	1	NUM
inlawrev-27132	1663	139	the	the	DET
inlawrev-27132	1663	140	hoas	hoas	PROPN
inlawrev-27132	1663	141	appealed	appeal	VERB
inlawrev-27132	1663	142	the	the	DET
inlawrev-27132	1663	143	ptaboa	ptaboa	NOUN
inlawrev-27132	1663	144	’s	’s	PART
inlawrev-27132	1663	145	decision	decision	NOUN
inlawrev-27132	1663	146	to	to	ADP
inlawrev-27132	1663	147	the	the	DET
inlawrev-27132	1663	148	ibtr.67	ibtr.67	NOUN
inlawrev-27132	1663	149	2	2	NUM
inlawrev-27132	1663	150	the	the	DET
inlawrev-27132	1663	151	hoas	hoas	PROPN
inlawrev-27132	1663	152	received	receive	VERB
inlawrev-27132	1663	153	leave	leave	NOUN
inlawrev-27132	1663	154	from	from	ADP
inlawrev-27132	1663	155	the	the	DET
inlawrev-27132	1663	156	ibtr	ibtr	ADJ
inlawrev-27132	1663	157	to	to	PART
inlawrev-27132	1663	158	consolidate	consolidate	VERB
inlawrev-27132	1663	159	all	all	DET
inlawrev-27132	1663	160	their	their	PRON
inlawrev-27132	1663	161	forms	form	NOUN
inlawrev-27132	1663	162	133	133	NUM
inlawrev-27132	1663	163	denied	deny	VERB
inlawrev-27132	1663	164	by	by	ADP
inlawrev-27132	1663	165	the	the	DET
inlawrev-27132	1663	166	ptaboa.673	ptaboa.673	NOUN
inlawrev-27132	1663	167	the	the	DET
inlawrev-27132	1663	168	hoas	hoas	PROPN
inlawrev-27132	1663	169	reasserted	reassert	VERB
inlawrev-27132	1663	170	their	their	PRON
inlawrev-27132	1663	171	original	original	ADJ
inlawrev-27132	1663	172	argument	argument	NOUN
inlawrev-27132	1663	173	raised	raise	VERB
inlawrev-27132	1663	174	before	before	ADP
inlawrev-27132	1663	175	the	the	DET
inlawrev-27132	1663	176	ptaboa	ptaboa	NOUN
inlawrev-27132	1663	177	but	but	CCONJ
inlawrev-27132	1663	178	also	also	ADV
inlawrev-27132	1663	179	raised	raise	VERB
inlawrev-27132	1663	180	two	two	NUM
inlawrev-27132	1663	181	new	new	ADJ
inlawrev-27132	1663	182	claims	claim	NOUN
inlawrev-27132	1663	183	and	and	CCONJ
inlawrev-27132	1663	184	an	an	DET
inlawrev-27132	1663	185	alternative	alternative	ADJ
inlawrev-27132	1663	186	one	one	NUM
inlawrev-27132	1663	187	:	:	PUNCT
inlawrev-27132	1663	188	663	663	NUM
inlawrev-27132	1663	189	.	.	PUNCT
inlawrev-27132	1664	1	i	i	PRON
inlawrev-27132	1664	2	d.	d.	PROPN
inlawrev-27132	1664	3	664	664	NUM
inlawrev-27132	1664	4	.	.	PUNCT
inlawrev-27132	1665	1	i	i	PRON
inlawrev-27132	1665	2	d.	d.	PROPN
inlawrev-27132	1665	3	665	665	NUM
inlawrev-27132	1665	4	.	.	PUNCT
inlawrev-27132	1666	1	i	i	PRON
inlawrev-27132	1666	2	d.	d.	PROPN
inlawrev-27132	1666	3	666	666	NUM
inlawrev-27132	1666	4	.	.	PUNCT
inlawrev-27132	1667	1	i	i	PRON
inlawrev-27132	1667	2	d.	d.	PROPN
inlawrev-27132	1667	3	667	667	NUM
inlawrev-27132	1667	4	.	.	PUNCT
inlawrev-27132	1668	1	154	154	NUM
inlawrev-27132	1668	2	n.e.3d	n.e.3d	NUM
inlawrev-27132	1668	3	877	877	NUM
inlawrev-27132	1668	4	(	(	PUNCT
inlawrev-27132	1668	5	ind	ind	NOUN
inlawrev-27132	1668	6	.	.	PUNCT
inlawrev-27132	1668	7	tax	tax	PROPN
inlawrev-27132	1669	1	ct	ct	PROPN
inlawrev-27132	1669	2	.	.	PROPN
inlawrev-27132	1669	3	2020	2020	NUM
inlawrev-27132	1669	4	)	)	PUNCT
inlawrev-27132	1669	5	,	,	PUNCT
inlawrev-27132	1669	6	rev	rev	VERB
inlawrev-27132	1669	7	.	.	PROPN
inlawrev-27132	1669	8	,	,	PUNCT
inlawrev-27132	1669	9	172	172	NUM
inlawrev-27132	1669	10	n.e.3d	n.e.3d	NUM
inlawrev-27132	1669	11	1205	1205	NUM
inlawrev-27132	1669	12	(	(	PUNCT
inlawrev-27132	1669	13	ind	ind	NOUN
inlawrev-27132	1669	14	.	.	PUNCT
inlawrev-27132	1669	15	2021	2021	NUM
inlawrev-27132	1669	16	)	)	PUNCT
inlawrev-27132	1669	17	.	.	PUNCT
inlawrev-27132	1670	1	668	668	X
inlawrev-27132	1670	2	.	.	PUNCT
inlawrev-27132	1671	1	i	i	PRON
inlawrev-27132	1671	2	d.	d.	PROPN
inlawrev-27132	1671	3	at	at	ADP
inlawrev-27132	1671	4	1206	1206	NUM
inlawrev-27132	1671	5	.	.	PUNCT
inlawrev-27132	1672	1	669	669	NUM
inlawrev-27132	1672	2	.	.	PUNCT
inlawrev-27132	1673	1	i	i	PRON
inlawrev-27132	1673	2	d.	d.	PROPN
inlawrev-27132	1673	3	670	670	NUM
inlawrev-27132	1673	4	.	.	PUNCT
inlawrev-27132	1674	1	i	i	PRON
inlawrev-27132	1674	2	d.	d.	PROPN
inlawrev-27132	1674	3	671	671	NUM
inlawrev-27132	1674	4	.	.	PUNCT
inlawrev-27132	1675	1	i	i	PRON
inlawrev-27132	1675	2	d.	d.	PROPN
inlawrev-27132	1675	3	672	672	NUM
inlawrev-27132	1675	4	.	.	PUNCT
inlawrev-27132	1676	1	i	i	PRON
inlawrev-27132	1676	2	d.	d.	PROPN
inlawrev-27132	1676	3	673	673	NUM
inlawrev-27132	1676	4	.	.	PUNCT
inlawrev-27132	1677	1	i	i	PRON
inlawrev-27132	1677	2	d.	d.	PROPN
inlawrev-27132	1677	3	728	728	NUM
inlawrev-27132	1677	4	indiana	indiana	PROPN
inlawrev-27132	1677	5	law	law	PROPN
inlawrev-27132	1677	6	review	review	NOUN
inlawrev-27132	1678	1	[	[	X
inlawrev-27132	1678	2	vol	vol	NOUN
inlawrev-27132	1678	3	.	.	PUNCT
inlawrev-27132	1678	4	55:669	55:669	NUM
inlawrev-27132	1678	5	(	(	PUNCT
inlawrev-27132	1678	6	i	i	NOUN
inlawrev-27132	1678	7	)	)	PUNCT
inlawrev-27132	1678	8	the	the	DET
inlawrev-27132	1678	9	common	common	ADJ
inlawrev-27132	1678	10	area	area	NOUN
inlawrev-27132	1678	11	land	land	NOUN
inlawrev-27132	1678	12	assessments	assessment	NOUN
inlawrev-27132	1678	13	had	have	AUX
inlawrev-27132	1678	14	been	be	AUX
inlawrev-27132	1678	15	levied	levy	VERB
inlawrev-27132	1678	16	against	against	ADP
inlawrev-27132	1678	17	the	the	DET
inlawrev-27132	1678	18	wrong	wrong	ADJ
inlawrev-27132	1678	19	persons	person	NOUN
inlawrev-27132	1678	20	.	.	PUNCT
inlawrev-27132	1679	1	(	(	PUNCT
inlawrev-27132	1679	2	ii	ii	X
inlawrev-27132	1679	3	)	)	PUNCT
inlawrev-27132	1679	4	the	the	DET
inlawrev-27132	1679	5	resulting	result	VERB
inlawrev-27132	1679	6	property	property	NOUN
inlawrev-27132	1679	7	tax	tax	NOUN
inlawrev-27132	1679	8	liabilities	liability	NOUN
inlawrev-27132	1679	9	had	have	AUX
inlawrev-27132	1679	10	been	be	AUX
inlawrev-27132	1679	11	charged	charge	VERB
inlawrev-27132	1679	12	more	more	ADJ
inlawrev-27132	1679	13	than	than	ADP
inlawrev-27132	1679	14	once	once	ADV
inlawrev-27132	1679	15	in	in	ADP
inlawrev-27132	1679	16	the	the	DET
inlawrev-27132	1679	17	same	same	ADJ
inlawrev-27132	1679	18	year	year	NOUN
inlawrev-27132	1679	19	.	.	PUNCT
inlawrev-27132	1680	1	(	(	PUNCT
inlawrev-27132	1680	2	iii	iii	NOUN
inlawrev-27132	1680	3	)	)	PUNCT
inlawrev-27132	1680	4	alternatively	alternatively	ADV
inlawrev-27132	1680	5	,	,	PUNCT
inlawrev-27132	1680	6	the	the	DET
inlawrev-27132	1680	7	marion	marion	PROPN
inlawrev-27132	1680	8	county	county	NOUN
inlawrev-27132	1680	9	assessor	assessor	NOUN
inlawrev-27132	1680	10	failed	fail	VERB
inlawrev-27132	1680	11	to	to	PART
inlawrev-27132	1680	12	apply	apply	VERB
inlawrev-27132	1680	13	in	in	ADP
inlawrev-27132	1680	14	calculating	calculate	VERB
inlawrev-27132	1680	15	the	the	DET
inlawrev-27132	1680	16	property	property	NOUN
inlawrev-27132	1680	17	tax	tax	NOUN
inlawrev-27132	1680	18	assessments	assessment	NOUN
inlawrev-27132	1680	19	a	a	DET
inlawrev-27132	1680	20	base	base	NOUN
inlawrev-27132	1680	21	rate	rate	NOUN
inlawrev-27132	1680	22	discount	discount	NOUN
inlawrev-27132	1680	23	mandated	mandate	VERB
inlawrev-27132	1680	24	by	by	ADP
inlawrev-27132	1680	25	both	both	CCONJ
inlawrev-27132	1680	26	the	the	DET
inlawrev-27132	1680	27	1995	1995	NUM
inlawrev-27132	1680	28	marion	marion	PROPN
inlawrev-27132	1680	29	county	county	PROPN
inlawrev-27132	1680	30	land	land	NOUN
inlawrev-27132	1680	31	valuation	valuation	NOUN
inlawrev-27132	1680	32	order	order	NOUN
inlawrev-27132	1680	33	and	and	CCONJ
inlawrev-27132	1680	34	the	the	DET
inlawrev-27132	1680	35	2002	2002	NUM
inlawrev-27132	1680	36	indiana	indiana	PROPN
inlawrev-27132	1680	37	assessment	assessment	PROPN
inlawrev-27132	1680	38	guidelines.674	guidelines.674	NOUN
inlawrev-27132	1680	39	three	three	NUM
inlawrev-27132	1680	40	years	year	NOUN
inlawrev-27132	1680	41	later	later	ADV
inlawrev-27132	1680	42	,	,	PUNCT
inlawrev-27132	1680	43	while	while	SCONJ
inlawrev-27132	1680	44	the	the	DET
inlawrev-27132	1680	45	hoas	hoas	NOUN
inlawrev-27132	1680	46	’	'	PUNCT
inlawrev-27132	1680	47	claim	claim	NOUN
inlawrev-27132	1680	48	was	be	AUX
inlawrev-27132	1680	49	still	still	ADV
inlawrev-27132	1680	50	pending	pende	VERB
inlawrev-27132	1680	51	before	before	ADP
inlawrev-27132	1680	52	the	the	DET
inlawrev-27132	1680	53	ibtr	ibtr	NOUN
inlawrev-27132	1680	54	,	,	PUNCT
inlawrev-27132	1680	55	the	the	DET
inlawrev-27132	1680	56	hoa	hoa	NOUN
inlawrev-27132	1680	57	amended	amend	VERB
inlawrev-27132	1680	58	its	its	PRON
inlawrev-27132	1680	59	consolidated	consolidated	ADJ
inlawrev-27132	1680	60	form	form	NOUN
inlawrev-27132	1680	61	133	133	NUM
inlawrev-27132	1680	62	to	to	PART
inlawrev-27132	1680	63	assert	assert	VERB
inlawrev-27132	1680	64	a	a	DET
inlawrev-27132	1680	65	fifth	fifth	ADJ
inlawrev-27132	1680	66	claim	claim	NOUN
inlawrev-27132	1680	67	—	—	PUNCT
inlawrev-27132	1680	68	that	that	ADV
inlawrev-27132	1680	69	is	is	ADV
inlawrev-27132	1680	70	,	,	PUNCT
inlawrev-27132	1680	71	that	that	SCONJ
inlawrev-27132	1680	72	they	they	PRON
inlawrev-27132	1680	73	owed	owe	VERB
inlawrev-27132	1680	74	no	no	DET
inlawrev-27132	1680	75	property	property	NOUN
inlawrev-27132	1680	76	tax	tax	NOUN
inlawrev-27132	1680	77	liability	liability	NOUN
inlawrev-27132	1680	78	per	per	ADP
inlawrev-27132	1680	79	the	the	DET
inlawrev-27132	1680	80	tax	tax	NOUN
inlawrev-27132	1680	81	exemption	exemption	NOUN
inlawrev-27132	1680	82	for	for	ADP
inlawrev-27132	1680	83	residential	residential	ADJ
inlawrev-27132	1680	84	“	"	PUNCT
inlawrev-27132	1680	85	common	common	ADJ
inlawrev-27132	1680	86	areas	area	NOUN
inlawrev-27132	1680	87	.	.	PUNCT
inlawrev-27132	1681	1	”675	”675	NOUN
inlawrev-27132	1681	2	on	on	ADP
inlawrev-27132	1681	3	august	august	PROPN
inlawrev-27132	1681	4	14	14	NUM
inlawrev-27132	1681	5	,	,	PUNCT
inlawrev-27132	1681	6	2018	2018	NUM
inlawrev-27132	1681	7	,	,	PUNCT
inlawrev-27132	1681	8	the	the	DET
inlawrev-27132	1681	9	assessor	assessor	NOUN
inlawrev-27132	1681	10	filed	file	VERB
inlawrev-27132	1681	11	a	a	DET
inlawrev-27132	1681	12	motion	motion	NOUN
inlawrev-27132	1681	13	to	to	PART
inlawrev-27132	1681	14	dismiss	dismiss	VERB
inlawrev-27132	1681	15	the	the	DET
inlawrev-27132	1681	16	hoas	hoas	PROPN
inlawrev-27132	1681	17	’	'	PUNCT
inlawrev-27132	1681	18	amended	amend	VERB
inlawrev-27132	1681	19	form	form	NOUN
inlawrev-27132	1681	20	133	133	NUM
inlawrev-27132	1681	21	appeal	appeal	NOUN
inlawrev-27132	1681	22	for	for	ADP
inlawrev-27132	1681	23	failure	failure	NOUN
inlawrev-27132	1681	24	to	to	PART
inlawrev-27132	1681	25	state	state	VERB
inlawrev-27132	1681	26	a	a	DET
inlawrev-27132	1681	27	claim	claim	NOUN
inlawrev-27132	1681	28	upon	upon	SCONJ
inlawrev-27132	1681	29	which	which	DET
inlawrev-27132	1681	30	relief	relief	NOUN
inlawrev-27132	1681	31	could	could	AUX
inlawrev-27132	1681	32	be	be	AUX
inlawrev-27132	1681	33	granted.676	granted.676	INTJ
inlawrev-27132	1681	34	it	it	PRON
inlawrev-27132	1681	35	argued	argue	VERB
inlawrev-27132	1681	36	that	that	SCONJ
inlawrev-27132	1681	37	none	none	NOUN
inlawrev-27132	1681	38	of	of	ADP
inlawrev-27132	1681	39	the	the	DET
inlawrev-27132	1681	40	hoas	hoas	NOUN
inlawrev-27132	1681	41	’	'	PUNCT
inlawrev-27132	1681	42	claims	claim	NOUN
inlawrev-27132	1681	43	entitled	entitle	VERB
inlawrev-27132	1681	44	them	they	PRON
inlawrev-27132	1681	45	to	to	ADP
inlawrev-27132	1681	46	relief	relief	NOUN
inlawrev-27132	1681	47	because	because	SCONJ
inlawrev-27132	1681	48	the	the	DET
inlawrev-27132	1681	49	alleged	allege	VERB
inlawrev-27132	1681	50	assessment	assessment	NOUN
inlawrev-27132	1681	51	errors	error	NOUN
inlawrev-27132	1681	52	could	could	AUX
inlawrev-27132	1681	53	not	not	PART
inlawrev-27132	1681	54	be	be	AUX
inlawrev-27132	1681	55	corrected	correct	VERB
inlawrev-27132	1681	56	using	use	VERB
inlawrev-27132	1681	57	the	the	DET
inlawrev-27132	1681	58	form	form	NOUN
inlawrev-27132	1681	59	133	133	NUM
inlawrev-27132	1681	60	procedure.677	procedure.677	NUM
inlawrev-27132	1681	61	without	without	ADP
inlawrev-27132	1681	62	conducting	conduct	VERB
inlawrev-27132	1681	63	a	a	DET
inlawrev-27132	1681	64	hearing	hearing	NOUN
inlawrev-27132	1681	65	,	,	PUNCT
inlawrev-27132	1681	66	the	the	DET
inlawrev-27132	1681	67	ibtr	ibtr	VERB
inlawrev-27132	1681	68	granted	grant	VERB
inlawrev-27132	1681	69	the	the	DET
inlawrev-27132	1681	70	assessor	assessor	NOUN
inlawrev-27132	1681	71	’s	’s	PART
inlawrev-27132	1681	72	request.678	request.678	NUM
inlawrev-27132	1681	73	the	the	DET
inlawrev-27132	1681	74	ibtr	ibtr	VERB
inlawrev-27132	1681	75	held	hold	VERB
inlawrev-27132	1681	76	that	that	SCONJ
inlawrev-27132	1681	77	,	,	PUNCT
inlawrev-27132	1681	78	pursuant	pursuant	ADJ
inlawrev-27132	1681	79	to	to	ADP
inlawrev-27132	1681	80	tax	tax	NOUN
inlawrev-27132	1681	81	court	court	NOUN
inlawrev-27132	1681	82	precedent	precedent	NOUN
inlawrev-27132	1681	83	,	,	PUNCT
inlawrev-27132	1681	84	a	a	DET
inlawrev-27132	1681	85	form	form	NOUN
inlawrev-27132	1681	86	133	133	NUM
inlawrev-27132	1681	87	is	be	AUX
inlawrev-27132	1681	88	used	use	VERB
inlawrev-27132	1681	89	only	only	ADV
inlawrev-27132	1681	90	to	to	PART
inlawrev-27132	1681	91	challenge	challenge	VERB
inlawrev-27132	1681	92	assessment	assessment	NOUN
inlawrev-27132	1681	93	errors	error	NOUN
inlawrev-27132	1681	94	that	that	PRON
inlawrev-27132	1681	95	can	can	AUX
inlawrev-27132	1681	96	be	be	AUX
inlawrev-27132	1681	97	corrected	correct	VERB
inlawrev-27132	1681	98	using	use	VERB
inlawrev-27132	1681	99	objective	objective	ADJ
inlawrev-27132	1681	100	criteria	criterion	NOUN
inlawrev-27132	1681	101	,	,	PUNCT
inlawrev-27132	1681	102	not	not	PART
inlawrev-27132	1681	103	those	those	PRON
inlawrev-27132	1681	104	requiring	require	VERB
inlawrev-27132	1681	105	subjective	subjective	ADJ
inlawrev-27132	1681	106	judgment.679	judgment.679	PROPN
inlawrev-27132	1681	107	a	a	DET
inlawrev-27132	1681	108	form	form	NOUN
inlawrev-27132	1681	109	130	130	NUM
inlawrev-27132	1681	110	was	be	AUX
inlawrev-27132	1681	111	used	use	VERB
inlawrev-27132	1681	112	for	for	ADP
inlawrev-27132	1681	113	subjective	subjective	ADJ
inlawrev-27132	1681	114	issues	issue	NOUN
inlawrev-27132	1681	115	.	.	PUNCT
inlawrev-27132	1682	1	based	base	VERB
inlawrev-27132	1682	2	on	on	ADP
inlawrev-27132	1682	3	tax	tax	NOUN
inlawrev-27132	1682	4	court	court	NOUN
inlawrev-27132	1682	5	precedent	precedent	NOUN
inlawrev-27132	1682	6	,	,	PUNCT
inlawrev-27132	1682	7	determining	determine	VERB
inlawrev-27132	1682	8	the	the	DET
inlawrev-27132	1682	9	value	value	NOUN
inlawrev-27132	1682	10	,	,	PUNCT
inlawrev-27132	1682	11	or	or	CCONJ
inlawrev-27132	1682	12	lack	lack	NOUN
inlawrev-27132	1682	13	thereof	thereof	ADV
inlawrev-27132	1682	14	,	,	PUNCT
inlawrev-27132	1682	15	of	of	ADP
inlawrev-27132	1682	16	encumbered	encumbered	ADJ
inlawrev-27132	1682	17	common	common	ADJ
inlawrev-27132	1682	18	areas	area	NOUN
inlawrev-27132	1682	19	requires	require	VERB
inlawrev-27132	1682	20	subjective	subjective	ADJ
inlawrev-27132	1682	21	judgment.680	judgment.680	PROPN
inlawrev-27132	1682	22	accordingly	accordingly	ADV
inlawrev-27132	1682	23	,	,	PUNCT
inlawrev-27132	1682	24	the	the	DET
inlawrev-27132	1682	25	ibtr	ibtr	VERB
inlawrev-27132	1682	26	concluded	conclude	VERB
inlawrev-27132	1682	27	that	that	SCONJ
inlawrev-27132	1682	28	all	all	DET
inlawrev-27132	1682	29	the	the	DET
inlawrev-27132	1682	30	hoas	hoas	ADJ
inlawrev-27132	1682	31	’	'	PUNCT
inlawrev-27132	1682	32	arguments	argument	NOUN
inlawrev-27132	1682	33	required	require	VERB
inlawrev-27132	1682	34	subjective	subjective	ADJ
inlawrev-27132	1682	35	judgment	judgment	NOUN
inlawrev-27132	1682	36	,	,	PUNCT
inlawrev-27132	1682	37	including	include	VERB
inlawrev-27132	1682	38	the	the	DET
inlawrev-27132	1682	39	argument	argument	NOUN
inlawrev-27132	1682	40	that	that	SCONJ
inlawrev-27132	1682	41	its	its	PRON
inlawrev-27132	1682	42	common	common	ADJ
inlawrev-27132	1682	43	areas	area	NOUN
inlawrev-27132	1682	44	were	be	AUX
inlawrev-27132	1682	45	exempted	exempt	VERB
inlawrev-27132	1682	46	from	from	ADP
inlawrev-27132	1682	47	property	property	NOUN
inlawrev-27132	1682	48	tax.681	tax.681	VERB
inlawrev-27132	1682	49	on	on	ADP
inlawrev-27132	1682	50	july	july	PROPN
inlawrev-27132	1682	51	29	29	NUM
inlawrev-27132	1682	52	,	,	PUNCT
inlawrev-27132	1682	53	2019	2019	NUM
inlawrev-27132	1682	54	,	,	PUNCT
inlawrev-27132	1682	55	the	the	DET
inlawrev-27132	1682	56	hoas	hoas	PROPN
inlawrev-27132	1682	57	appealed	appeal	VERB
inlawrev-27132	1682	58	to	to	ADP
inlawrev-27132	1682	59	the	the	DET
inlawrev-27132	1682	60	tax	tax	NOUN
inlawrev-27132	1682	61	court.682	court.682	ADP
inlawrev-27132	1682	62	the	the	DET
inlawrev-27132	1682	63	tax	tax	NOUN
inlawrev-27132	1682	64	court	court	NOUN
inlawrev-27132	1682	65	reviewed	review	VERB
inlawrev-27132	1682	66	all	all	PRON
inlawrev-27132	1682	67	of	of	ADP
inlawrev-27132	1682	68	the	the	DET
inlawrev-27132	1682	69	hoa	hoa	NOUN
inlawrev-27132	1682	70	’s	’s	PART
inlawrev-27132	1682	71	arguments	argument	NOUN
inlawrev-27132	1682	72	.	.	PUNCT
inlawrev-27132	1683	1	first	first	ADV
inlawrev-27132	1683	2	,	,	PUNCT
inlawrev-27132	1683	3	regarding	regard	VERB
inlawrev-27132	1683	4	the	the	DET
inlawrev-27132	1683	5	exemption	exemption	NOUN
inlawrev-27132	1683	6	statute	statute	NOUN
inlawrev-27132	1683	7	,	,	PUNCT
inlawrev-27132	1683	8	the	the	DET
inlawrev-27132	1683	9	tax	tax	NOUN
inlawrev-27132	1683	10	court	court	NOUN
inlawrev-27132	1683	11	explained	explain	VERB
inlawrev-27132	1683	12	that	that	SCONJ
inlawrev-27132	1683	13	the	the	DET
inlawrev-27132	1683	14	indiana	indiana	PROPN
inlawrev-27132	1683	15	general	general	PROPN
inlawrev-27132	1683	16	assembly	assembly	PROPN
inlawrev-27132	1683	17	enacted	enact	VERB
inlawrev-27132	1683	18	the	the	DET
inlawrev-27132	1683	19	exemption	exemption	NOUN
inlawrev-27132	1683	20	statute	statute	NOUN
inlawrev-27132	1683	21	in	in	ADP
inlawrev-27132	1683	22	2015	2015	NUM
inlawrev-27132	1683	23	,	,	PUNCT
inlawrev-27132	1683	24	twelve	twelve	NUM
inlawrev-27132	1683	25	years	year	NOUN
inlawrev-27132	1683	26	after	after	ADP
inlawrev-27132	1683	27	the	the	DET
inlawrev-27132	1683	28	assessments	assessment	NOUN
inlawrev-27132	1683	29	of	of	ADP
inlawrev-27132	1683	30	the	the	DET
inlawrev-27132	1683	31	hoas	hoas	ADJ
inlawrev-27132	1683	32	’	'	PUNCT
inlawrev-27132	1683	33	common	common	ADJ
inlawrev-27132	1683	34	area	area	NOUN
inlawrev-27132	1683	35	properties	property	NOUN
inlawrev-27132	1683	36	.	.	PUNCT
inlawrev-27132	1684	1	the	the	DET
inlawrev-27132	1684	2	tax	tax	NOUN
inlawrev-27132	1684	3	court	court	NOUN
inlawrev-27132	1684	4	held	hold	VERB
inlawrev-27132	1684	5	that	that	SCONJ
inlawrev-27132	1684	6	it	it	PRON
inlawrev-27132	1684	7	did	do	AUX
inlawrev-27132	1684	8	not	not	PART
inlawrev-27132	1684	9	matter	matter	VERB
inlawrev-27132	1684	10	whether	whether	SCONJ
inlawrev-27132	1684	11	determining	determine	VERB
inlawrev-27132	1684	12	if	if	SCONJ
inlawrev-27132	1684	13	the	the	DET
inlawrev-27132	1684	14	exemption	exemption	NOUN
inlawrev-27132	1684	15	applied	apply	VERB
inlawrev-27132	1684	16	to	to	ADP
inlawrev-27132	1684	17	the	the	DET
inlawrev-27132	1684	18	hoas	hoas	ADJ
inlawrev-27132	1684	19	’	'	PUNCT
inlawrev-27132	1684	20	common	common	ADJ
inlawrev-27132	1684	21	areas	area	NOUN
inlawrev-27132	1684	22	required	require	VERB
inlawrev-27132	1684	23	the	the	DET
inlawrev-27132	1684	24	use	use	NOUN
inlawrev-27132	1684	25	of	of	ADP
inlawrev-27132	1684	26	objective	objective	ADJ
inlawrev-27132	1684	27	criteria	criterion	NOUN
inlawrev-27132	1684	28	.	.	PUNCT
inlawrev-27132	1685	1	the	the	DET
inlawrev-27132	1685	2	statute	statute	NOUN
inlawrev-27132	1685	3	did	do	AUX
inlawrev-27132	1685	4	not	not	PART
inlawrev-27132	1685	5	state	state	VERB
inlawrev-27132	1685	6	whether	whether	SCONJ
inlawrev-27132	1685	7	it	it	PRON
inlawrev-27132	1685	8	was	be	AUX
inlawrev-27132	1685	9	retroactively	retroactively	ADV
inlawrev-27132	1685	10	applicable.683	applicable.683	VERB
inlawrev-27132	1685	11	the	the	DET
inlawrev-27132	1685	12	judicial	judicial	ADJ
inlawrev-27132	1685	13	interpretation	interpretation	NOUN
inlawrev-27132	1685	14	of	of	ADP
inlawrev-27132	1685	15	an	an	DET
inlawrev-27132	1685	16	exemption	exemption	NOUN
inlawrev-27132	1685	17	statute	statute	NOUN
inlawrev-27132	1685	18	’s	’s	PART
inlawrev-27132	1685	19	prospective	prospective	ADJ
inlawrev-27132	1685	20	or	or	CCONJ
inlawrev-27132	1685	21	retroactive	retroactive	ADJ
inlawrev-27132	1685	22	applicability	applicability	NOUN
inlawrev-27132	1685	23	necessarily	necessarily	ADV
inlawrev-27132	1685	24	requires	require	VERB
inlawrev-27132	1685	25	subjective	subjective	ADJ
inlawrev-27132	1685	26	judgment	judgment	NOUN
inlawrev-27132	1685	27	.	.	PUNCT
inlawrev-27132	1686	1	this	this	PRON
inlawrev-27132	1686	2	was	be	AUX
inlawrev-27132	1686	3	evidenced	evidence	VERB
inlawrev-27132	1686	4	by	by	ADP
inlawrev-27132	1686	5	the	the	DET
inlawrev-27132	1686	6	parties	party	NOUN
inlawrev-27132	1686	7	’	’	PART
inlawrev-27132	1686	8	opposing	oppose	VERB
inlawrev-27132	1686	9	interpretations	interpretation	NOUN
inlawrev-27132	1686	10	regarding	regard	VERB
inlawrev-27132	1686	11	the	the	DET
inlawrev-27132	1686	12	674	674	NUM
inlawrev-27132	1686	13	.	.	PUNCT
inlawrev-27132	1687	1	i	i	PRON
inlawrev-27132	1687	2	d.	d.	PROPN
inlawrev-27132	1687	3	675	675	NUM
inlawrev-27132	1687	4	.	.	PUNCT
inlawrev-27132	1688	1	i	i	PRON
inlawrev-27132	1688	2	d.	d.	PROPN
inlawrev-27132	1688	3	(	(	PUNCT
inlawrev-27132	1688	4	citing	cite	VERB
inlawrev-27132	1688	5	ind	ind	NOUN
inlawrev-27132	1688	6	.	.	PUNCT
inlawrev-27132	1689	1	code	code	PROPN
inlawrev-27132	1689	2	§	§	PROPN
inlawrev-27132	1689	3	6	6	NUM
inlawrev-27132	1689	4	-	-	SYM
inlawrev-27132	1689	5	1.1	1.1	NUM
inlawrev-27132	1689	6	-	-	PUNCT
inlawrev-27132	1689	7	10	10	NUM
inlawrev-27132	1689	8	-	-	NUM
inlawrev-27132	1689	9	37.5	37.5	NUM
inlawrev-27132	1689	10	)	)	PUNCT
inlawrev-27132	1689	11	.	.	PUNCT
inlawrev-27132	1690	1	676	676	NUM
inlawrev-27132	1690	2	.	.	PUNCT
inlawrev-27132	1691	1	i	i	PRON
inlawrev-27132	1691	2	d.	d.	PROPN
inlawrev-27132	1691	3	677	677	NUM
inlawrev-27132	1691	4	.	.	PUNCT
inlawrev-27132	1692	1	i	i	PRON
inlawrev-27132	1692	2	d.	d.	PROPN
inlawrev-27132	1692	3	678	678	NUM
inlawrev-27132	1692	4	.	.	PUNCT
inlawrev-27132	1693	1	i	i	PRON
inlawrev-27132	1693	2	d.	d.	PROPN
inlawrev-27132	1693	3	679	679	NUM
inlawrev-27132	1693	4	.	.	PUNCT
inlawrev-27132	1694	1	i	i	PRON
inlawrev-27132	1694	2	d.	d.	PROPN
inlawrev-27132	1694	3	680	680	NUM
inlawrev-27132	1694	4	.	.	PUNCT
inlawrev-27132	1695	1	i	i	PRON
inlawrev-27132	1695	2	d.	d.	PROPN
inlawrev-27132	1695	3	681	681	NUM
inlawrev-27132	1695	4	.	.	PUNCT
inlawrev-27132	1696	1	i	i	PRON
inlawrev-27132	1696	2	d.	d.	PROPN
inlawrev-27132	1696	3	(	(	PUNCT
inlawrev-27132	1696	4	citing	cite	VERB
inlawrev-27132	1696	5	ind	ind	NOUN
inlawrev-27132	1696	6	.	.	PUNCT
inlawrev-27132	1697	1	code	code	PROPN
inlawrev-27132	1697	2	§	§	PROPN
inlawrev-27132	1697	3	6	6	NUM
inlawrev-27132	1697	4	-	-	SYM
inlawrev-27132	1697	5	1.1	1.1	NUM
inlawrev-27132	1697	6	-	-	PUNCT
inlawrev-27132	1697	7	10	10	NUM
inlawrev-27132	1697	8	-	-	NUM
inlawrev-27132	1697	9	37.5	37.5	NUM
inlawrev-27132	1697	10	)	)	PUNCT
inlawrev-27132	1697	11	.	.	PUNCT
inlawrev-27132	1698	1	682	682	NUM
inlawrev-27132	1698	2	.	.	PUNCT
inlawrev-27132	1699	1	i	i	PRON
inlawrev-27132	1699	2	d.	d.	PROPN
inlawrev-27132	1699	3	683	683	NUM
inlawrev-27132	1699	4	.	.	PUNCT
inlawrev-27132	1700	1	i	i	PRON
inlawrev-27132	1700	2	d.	d.	PROPN
inlawrev-27132	1700	3	2022	2022	NUM
inlawrev-27132	1700	4	]	]	PUNCT
inlawrev-27132	1700	5	tax	tax	NOUN
inlawrev-27132	1700	6	law	law	NOUN
inlawrev-27132	1700	7	–	–	PUNCT
inlawrev-27132	1700	8	state	state	NOUN
inlawrev-27132	1700	9	729	729	NUM
inlawrev-27132	1700	10	exemption	exemption	NOUN
inlawrev-27132	1700	11	’s	’s	PART
inlawrev-27132	1700	12	application	application	NOUN
inlawrev-27132	1700	13	.	.	PUNCT
inlawrev-27132	1701	1	therefore	therefore	ADV
inlawrev-27132	1701	2	,	,	PUNCT
inlawrev-27132	1701	3	the	the	DET
inlawrev-27132	1701	4	hoas	hoas	PROPN
inlawrev-27132	1701	5	could	could	AUX
inlawrev-27132	1701	6	not	not	PART
inlawrev-27132	1701	7	assert	assert	VERB
inlawrev-27132	1701	8	the	the	DET
inlawrev-27132	1701	9	exemption	exemption	NOUN
inlawrev-27132	1701	10	’s	’s	PART
inlawrev-27132	1701	11	applicability	applicability	NOUN
inlawrev-27132	1701	12	to	to	ADP
inlawrev-27132	1701	13	its	its	PRON
inlawrev-27132	1701	14	common	common	ADJ
inlawrev-27132	1701	15	areas	area	NOUN
inlawrev-27132	1701	16	using	use	VERB
inlawrev-27132	1701	17	a	a	DET
inlawrev-27132	1701	18	form	form	NOUN
inlawrev-27132	1701	19	133	133	NUM
inlawrev-27132	1701	20	because	because	SCONJ
inlawrev-27132	1701	21	that	that	DET
inlawrev-27132	1701	22	form	form	NOUN
inlawrev-27132	1701	23	requires	require	VERB
inlawrev-27132	1701	24	challenges	challenge	NOUN
inlawrev-27132	1701	25	to	to	PART
inlawrev-27132	1701	26	assessment	assessment	VERB
inlawrev-27132	1701	27	errors	error	NOUN
inlawrev-27132	1701	28	that	that	PRON
inlawrev-27132	1701	29	can	can	AUX
inlawrev-27132	1701	30	be	be	AUX
inlawrev-27132	1701	31	corrected	correct	VERB
inlawrev-27132	1701	32	using	use	VERB
inlawrev-27132	1701	33	only	only	ADV
inlawrev-27132	1701	34	objective	objective	ADJ
inlawrev-27132	1701	35	criteria	criterion	NOUN
inlawrev-27132	1701	36	.	.	PUNCT
inlawrev-27132	1702	1	accordingly	accordingly	ADV
inlawrev-27132	1702	2	,	,	PUNCT
inlawrev-27132	1702	3	the	the	DET
inlawrev-27132	1702	4	tax	tax	NOUN
inlawrev-27132	1702	5	court	court	NOUN
inlawrev-27132	1702	6	upheld	uphold	VERB
inlawrev-27132	1702	7	the	the	DET
inlawrev-27132	1702	8	ibtr	ibtr	NOUN
inlawrev-27132	1702	9	’s	’s	PART
inlawrev-27132	1702	10	decision	decision	NOUN
inlawrev-27132	1702	11	regarding	regard	VERB
inlawrev-27132	1702	12	this	this	PRON
inlawrev-27132	1702	13	issue.684	issue.684	PROPN
inlawrev-27132	1702	14	with	with	ADP
inlawrev-27132	1702	15	respect	respect	NOUN
inlawrev-27132	1702	16	to	to	ADP
inlawrev-27132	1702	17	the	the	DET
inlawrev-27132	1702	18	multiple	multiple	ADJ
inlawrev-27132	1702	19	taxation	taxation	NOUN
inlawrev-27132	1702	20	issue	issue	NOUN
inlawrev-27132	1702	21	,	,	PUNCT
inlawrev-27132	1702	22	the	the	DET
inlawrev-27132	1702	23	hoas	hoas	PROPN
inlawrev-27132	1702	24	argued	argue	VERB
inlawrev-27132	1702	25	that	that	SCONJ
inlawrev-27132	1702	26	the	the	DET
inlawrev-27132	1702	27	taxes	taxis	NOUN
inlawrev-27132	1702	28	on	on	ADP
inlawrev-27132	1702	29	its	its	PRON
inlawrev-27132	1702	30	common	common	ADJ
inlawrev-27132	1702	31	area	area	NOUN
inlawrev-27132	1702	32	lands	land	NOUN
inlawrev-27132	1702	33	had	have	AUX
inlawrev-27132	1702	34	been	be	AUX
inlawrev-27132	1702	35	imposed	impose	VERB
inlawrev-27132	1702	36	more	more	ADJ
inlawrev-27132	1702	37	than	than	ADP
inlawrev-27132	1702	38	once	once	ADV
inlawrev-27132	1702	39	for	for	ADP
inlawrev-27132	1702	40	the	the	DET
inlawrev-27132	1702	41	same	same	ADJ
inlawrev-27132	1702	42	year	year	NOUN
inlawrev-27132	1702	43	.	.	PUNCT
inlawrev-27132	1703	1	the	the	DET
inlawrev-27132	1703	2	tax	tax	NOUN
inlawrev-27132	1703	3	court	court	NOUN
inlawrev-27132	1703	4	said	say	VERB
inlawrev-27132	1703	5	this	this	DET
inlawrev-27132	1703	6	argument	argument	NOUN
inlawrev-27132	1703	7	did	do	AUX
inlawrev-27132	1703	8	not	not	PART
inlawrev-27132	1703	9	challenge	challenge	VERB
inlawrev-27132	1703	10	how	how	SCONJ
inlawrev-27132	1703	11	the	the	DET
inlawrev-27132	1703	12	assessor	assessor	NOUN
inlawrev-27132	1703	13	calculated	calculate	VERB
inlawrev-27132	1703	14	the	the	DET
inlawrev-27132	1703	15	valuation	valuation	NOUN
inlawrev-27132	1703	16	of	of	ADP
inlawrev-27132	1703	17	the	the	DET
inlawrev-27132	1703	18	common	common	ADJ
inlawrev-27132	1703	19	area	area	NOUN
inlawrev-27132	1703	20	land	land	NOUN
inlawrev-27132	1703	21	—	—	PUNCT
inlawrev-27132	1703	22	a	a	DET
inlawrev-27132	1703	23	subjective	subjective	ADJ
inlawrev-27132	1703	24	question	question	NOUN
inlawrev-27132	1703	25	—	—	PUNCT
inlawrev-27132	1703	26	but	but	CCONJ
inlawrev-27132	1703	27	challenged	challenge	VERB
inlawrev-27132	1703	28	how	how	SCONJ
inlawrev-27132	1703	29	many	many	ADJ
inlawrev-27132	1703	30	times	time	NOUN
inlawrev-27132	1703	31	the	the	DET
inlawrev-27132	1703	32	hoas	hoas	PROPN
inlawrev-27132	1703	33	paid	pay	VERB
inlawrev-27132	1703	34	tax	tax	NOUN
inlawrev-27132	1703	35	on	on	ADP
inlawrev-27132	1703	36	that	that	DET
inlawrev-27132	1703	37	land	land	NOUN
inlawrev-27132	1703	38	.	.	PUNCT
inlawrev-27132	1704	1	the	the	DET
inlawrev-27132	1704	2	resolution	resolution	NOUN
inlawrev-27132	1704	3	of	of	ADP
inlawrev-27132	1704	4	this	this	DET
inlawrev-27132	1704	5	claim	claim	NOUN
inlawrev-27132	1704	6	would	would	AUX
inlawrev-27132	1704	7	require	require	VERB
inlawrev-27132	1704	8	a	a	DET
inlawrev-27132	1704	9	simple	simple	ADJ
inlawrev-27132	1704	10	review	review	NOUN
inlawrev-27132	1704	11	of	of	ADP
inlawrev-27132	1704	12	the	the	DET
inlawrev-27132	1704	13	property	property	NOUN
inlawrev-27132	1704	14	record	record	NOUN
inlawrev-27132	1704	15	cards	card	NOUN
inlawrev-27132	1704	16	and	and	CCONJ
inlawrev-27132	1704	17	tax	tax	NOUN
inlawrev-27132	1704	18	bills	bill	NOUN
inlawrev-27132	1704	19	of	of	ADP
inlawrev-27132	1704	20	the	the	DET
inlawrev-27132	1704	21	individual	individual	ADJ
inlawrev-27132	1704	22	homeowners	homeowner	NOUN
inlawrev-27132	1704	23	within	within	ADP
inlawrev-27132	1704	24	each	each	DET
inlawrev-27132	1704	25	hoa	hoa	NOUN
inlawrev-27132	1704	26	community	community	NOUN
inlawrev-27132	1704	27	.	.	PUNCT
inlawrev-27132	1705	1	this	this	DET
inlawrev-27132	1705	2	objective	objective	ADJ
inlawrev-27132	1705	3	review	review	NOUN
inlawrev-27132	1705	4	would	would	AUX
inlawrev-27132	1705	5	reveal	reveal	VERB
inlawrev-27132	1705	6	if	if	SCONJ
inlawrev-27132	1705	7	the	the	DET
inlawrev-27132	1705	8	assessor	assessor	NOUN
inlawrev-27132	1705	9	had	have	AUX
inlawrev-27132	1705	10	made	make	VERB
inlawrev-27132	1705	11	an	an	DET
inlawrev-27132	1705	12	objective	objective	ADJ
inlawrev-27132	1705	13	error	error	NOUN
inlawrev-27132	1705	14	.	.	PUNCT
inlawrev-27132	1706	1	accordingly	accordingly	ADV
inlawrev-27132	1706	2	,	,	PUNCT
inlawrev-27132	1706	3	because	because	SCONJ
inlawrev-27132	1706	4	the	the	DET
inlawrev-27132	1706	5	resolution	resolution	NOUN
inlawrev-27132	1706	6	of	of	ADP
inlawrev-27132	1706	7	the	the	DET
inlawrev-27132	1706	8	question	question	NOUN
inlawrev-27132	1706	9	of	of	ADP
inlawrev-27132	1706	10	double	double	ADJ
inlawrev-27132	1706	11	taxation	taxation	NOUN
inlawrev-27132	1706	12	required	require	VERB
inlawrev-27132	1706	13	the	the	DET
inlawrev-27132	1706	14	use	use	NOUN
inlawrev-27132	1706	15	of	of	ADP
inlawrev-27132	1706	16	objective	objective	ADJ
inlawrev-27132	1706	17	criteria	criterion	NOUN
inlawrev-27132	1706	18	,	,	PUNCT
inlawrev-27132	1706	19	form	form	VERB
inlawrev-27132	1706	20	133	133	NUM
inlawrev-27132	1706	21	was	be	AUX
inlawrev-27132	1706	22	the	the	DET
inlawrev-27132	1706	23	proper	proper	ADJ
inlawrev-27132	1706	24	method	method	NOUN
inlawrev-27132	1706	25	of	of	ADP
inlawrev-27132	1706	26	asserting	assert	VERB
inlawrev-27132	1706	27	the	the	DET
inlawrev-27132	1706	28	challenge	challenge	NOUN
inlawrev-27132	1706	29	.	.	PUNCT
inlawrev-27132	1707	1	accordingly	accordingly	ADV
inlawrev-27132	1707	2	,	,	PUNCT
inlawrev-27132	1707	3	the	the	DET
inlawrev-27132	1707	4	tax	tax	NOUN
inlawrev-27132	1707	5	court	court	NOUN
inlawrev-27132	1707	6	reversed	reverse	VERB
inlawrev-27132	1707	7	the	the	DET
inlawrev-27132	1707	8	ibtr	ibtr	NOUN
inlawrev-27132	1707	9	’s	’s	PART
inlawrev-27132	1707	10	decision	decision	NOUN
inlawrev-27132	1707	11	regarding	regard	VERB
inlawrev-27132	1707	12	double	double	ADJ
inlawrev-27132	1707	13	taxation	taxation	NOUN
inlawrev-27132	1707	14	and	and	CCONJ
inlawrev-27132	1707	15	remanded	remand	VERB
inlawrev-27132	1707	16	the	the	DET
inlawrev-27132	1707	17	case	case	NOUN
inlawrev-27132	1707	18	to	to	ADP
inlawrev-27132	1707	19	the	the	DET
inlawrev-27132	1707	20	ibtr	ibtr	NOUN
inlawrev-27132	1707	21	to	to	PART
inlawrev-27132	1707	22	determine	determine	VERB
inlawrev-27132	1707	23	the	the	DET
inlawrev-27132	1707	24	validity	validity	NOUN
inlawrev-27132	1707	25	of	of	ADP
inlawrev-27132	1707	26	the	the	DET
inlawrev-27132	1707	27	challenge.685	challenge.685	NOUN
inlawrev-27132	1707	28	finally	finally	ADV
inlawrev-27132	1707	29	,	,	PUNCT
inlawrev-27132	1707	30	regarding	regard	VERB
inlawrev-27132	1707	31	the	the	DET
inlawrev-27132	1707	32	application	application	NOUN
inlawrev-27132	1707	33	of	of	ADP
inlawrev-27132	1707	34	the	the	DET
inlawrev-27132	1707	35	land	land	NOUN
inlawrev-27132	1707	36	order	order	NOUN
inlawrev-27132	1707	37	and	and	CCONJ
inlawrev-27132	1707	38	assessment	assessment	NOUN
inlawrev-27132	1707	39	guidelines	guideline	NOUN
inlawrev-27132	1707	40	issue	issue	NOUN
inlawrev-27132	1707	41	,	,	PUNCT
inlawrev-27132	1707	42	the	the	DET
inlawrev-27132	1707	43	hoas	hoas	PROPN
inlawrev-27132	1707	44	argued	argue	VERB
inlawrev-27132	1707	45	that	that	SCONJ
inlawrev-27132	1707	46	the	the	DET
inlawrev-27132	1707	47	marion	marion	PROPN
inlawrev-27132	1707	48	county	county	PROPN
inlawrev-27132	1707	49	assessor	assessor	NOUN
inlawrev-27132	1707	50	,	,	PUNCT
inlawrev-27132	1707	51	in	in	ADP
inlawrev-27132	1707	52	calculating	calculate	VERB
inlawrev-27132	1707	53	the	the	DET
inlawrev-27132	1707	54	value	value	NOUN
inlawrev-27132	1707	55	of	of	ADP
inlawrev-27132	1707	56	their	their	PRON
inlawrev-27132	1707	57	common	common	ADJ
inlawrev-27132	1707	58	area	area	NOUN
inlawrev-27132	1707	59	property	property	NOUN
inlawrev-27132	1707	60	,	,	PUNCT
inlawrev-27132	1707	61	had	have	AUX
inlawrev-27132	1707	62	failed	fail	VERB
inlawrev-27132	1707	63	to	to	PART
inlawrev-27132	1707	64	apply	apply	VERB
inlawrev-27132	1707	65	an	an	DET
inlawrev-27132	1707	66	80	80	NUM
inlawrev-27132	1707	67	%	%	NOUN
inlawrev-27132	1707	68	base	base	NOUN
inlawrev-27132	1707	69	rate	rate	NOUN
inlawrev-27132	1707	70	discount	discount	NOUN
inlawrev-27132	1707	71	mandated	mandate	VERB
inlawrev-27132	1707	72	by	by	ADP
inlawrev-27132	1707	73	both	both	CCONJ
inlawrev-27132	1707	74	the	the	DET
inlawrev-27132	1707	75	1995	1995	NUM
inlawrev-27132	1707	76	marion	marion	PROPN
inlawrev-27132	1707	77	county	county	PROPN
inlawrev-27132	1707	78	land	land	NOUN
inlawrev-27132	1707	79	valuation	valuation	NOUN
inlawrev-27132	1707	80	order	order	NOUN
inlawrev-27132	1707	81	and	and	CCONJ
inlawrev-27132	1707	82	the	the	DET
inlawrev-27132	1707	83	2002	2002	NUM
inlawrev-27132	1707	84	indiana	indiana	PROPN
inlawrev-27132	1707	85	assessment	assessment	PROPN
inlawrev-27132	1707	86	guidelines	guideline	NOUN
inlawrev-27132	1707	87	.	.	PUNCT
inlawrev-27132	1708	1	the	the	DET
inlawrev-27132	1708	2	hoas	hoas	PROPN
inlawrev-27132	1708	3	asserted	assert	VERB
inlawrev-27132	1708	4	that	that	SCONJ
inlawrev-27132	1708	5	,	,	PUNCT
inlawrev-27132	1708	6	because	because	SCONJ
inlawrev-27132	1708	7	indiana	indiana	PROPN
inlawrev-27132	1708	8	law	law	PROPN
inlawrev-27132	1708	9	mandated	mandate	VERB
inlawrev-27132	1708	10	that	that	SCONJ
inlawrev-27132	1708	11	the	the	DET
inlawrev-27132	1708	12	assessor	assessor	NOUN
inlawrev-27132	1708	13	apply	apply	VERB
inlawrev-27132	1708	14	this	this	DET
inlawrev-27132	1708	15	discount	discount	NOUN
inlawrev-27132	1708	16	,	,	PUNCT
inlawrev-27132	1708	17	the	the	DET
inlawrev-27132	1708	18	assessor	assessor	NOUN
inlawrev-27132	1708	19	’s	’s	PART
inlawrev-27132	1708	20	failure	failure	NOUN
inlawrev-27132	1708	21	to	to	PART
inlawrev-27132	1708	22	do	do	AUX
inlawrev-27132	1708	23	so	so	ADV
inlawrev-27132	1708	24	constituted	constitute	VERB
inlawrev-27132	1708	25	an	an	DET
inlawrev-27132	1708	26	objective	objective	ADJ
inlawrev-27132	1708	27	error	error	NOUN
inlawrev-27132	1708	28	capable	capable	ADJ
inlawrev-27132	1708	29	of	of	ADP
inlawrev-27132	1708	30	correction	correction	NOUN
inlawrev-27132	1708	31	using	use	VERB
inlawrev-27132	1708	32	the	the	DET
inlawrev-27132	1708	33	form	form	NOUN
inlawrev-27132	1708	34	133	133	NUM
inlawrev-27132	1708	35	.	.	PUNCT
inlawrev-27132	1709	1	the	the	DET
inlawrev-27132	1709	2	tax	tax	NOUN
inlawrev-27132	1709	3	court	court	NOUN
inlawrev-27132	1709	4	disagreed	disagree	VERB
inlawrev-27132	1709	5	.	.	PUNCT
inlawrev-27132	1710	1	the	the	DET
inlawrev-27132	1710	2	court	court	NOUN
inlawrev-27132	1710	3	held	hold	VERB
inlawrev-27132	1710	4	that	that	SCONJ
inlawrev-27132	1710	5	,	,	PUNCT
inlawrev-27132	1710	6	pursuant	pursuant	ADJ
inlawrev-27132	1710	7	to	to	ADP
inlawrev-27132	1710	8	tax	tax	NOUN
inlawrev-27132	1710	9	court	court	NOUN
inlawrev-27132	1710	10	precedent	precedent	NOUN
inlawrev-27132	1710	11	,	,	PUNCT
inlawrev-27132	1710	12	the	the	DET
inlawrev-27132	1710	13	assessment	assessment	NOUN
inlawrev-27132	1710	14	and	and	CCONJ
inlawrev-27132	1710	15	valuation	valuation	NOUN
inlawrev-27132	1710	16	of	of	ADP
inlawrev-27132	1710	17	real	real	ADJ
inlawrev-27132	1710	18	property	property	NOUN
inlawrev-27132	1710	19	is	be	AUX
inlawrev-27132	1710	20	,	,	PUNCT
inlawrev-27132	1710	21	and	and	CCONJ
inlawrev-27132	1710	22	has	have	AUX
inlawrev-27132	1710	23	always	always	ADV
inlawrev-27132	1710	24	been	be	AUX
inlawrev-27132	1710	25	,	,	PUNCT
inlawrev-27132	1710	26	inherently	inherently	ADV
inlawrev-27132	1710	27	subjective	subjective	ADJ
inlawrev-27132	1710	28	.	.	PUNCT
inlawrev-27132	1711	1	for	for	ADP
inlawrev-27132	1711	2	this	this	DET
inlawrev-27132	1711	3	reason	reason	NOUN
inlawrev-27132	1711	4	,	,	PUNCT
inlawrev-27132	1711	5	the	the	DET
inlawrev-27132	1711	6	tax	tax	NOUN
inlawrev-27132	1711	7	court	court	NOUN
inlawrev-27132	1711	8	upheld	uphold	VERB
inlawrev-27132	1711	9	the	the	DET
inlawrev-27132	1711	10	ibtr	ibtr	NOUN
inlawrev-27132	1711	11	’s	’s	PART
inlawrev-27132	1711	12	decision	decision	NOUN
inlawrev-27132	1711	13	regarding	regard	VERB
inlawrev-27132	1711	14	this	this	PRON
inlawrev-27132	1711	15	issue.686	issue.686	PROPN
inlawrev-27132	1711	16	it	it	PRON
inlawrev-27132	1711	17	was	be	AUX
inlawrev-27132	1711	18	this	this	DET
inlawrev-27132	1711	19	issue	issue	NOUN
inlawrev-27132	1711	20	and	and	CCONJ
inlawrev-27132	1711	21	the	the	DET
inlawrev-27132	1711	22	tax	tax	NOUN
inlawrev-27132	1711	23	court	court	NOUN
inlawrev-27132	1711	24	’s	’s	PART
inlawrev-27132	1711	25	resolution	resolution	NOUN
inlawrev-27132	1711	26	of	of	ADP
inlawrev-27132	1711	27	it	it	PRON
inlawrev-27132	1711	28	that	that	PRON
inlawrev-27132	1711	29	prompted	prompt	VERB
inlawrev-27132	1711	30	the	the	DET
inlawrev-27132	1711	31	supreme	supreme	PROPN
inlawrev-27132	1711	32	court	court	PROPN
inlawrev-27132	1711	33	to	to	PART
inlawrev-27132	1711	34	accept	accept	VERB
inlawrev-27132	1711	35	the	the	DET
inlawrev-27132	1711	36	hoa	hoa	NOUN
inlawrev-27132	1711	37	’s	’s	PART
inlawrev-27132	1711	38	petition	petition	NOUN
inlawrev-27132	1711	39	for	for	ADP
inlawrev-27132	1711	40	review.687	review.687	PROPN
inlawrev-27132	1711	41	the	the	DET
inlawrev-27132	1711	42	supreme	supreme	PROPN
inlawrev-27132	1711	43	court	court	PROPN
inlawrev-27132	1711	44	agreed	agree	VERB
inlawrev-27132	1711	45	with	with	ADP
inlawrev-27132	1711	46	the	the	DET
inlawrev-27132	1711	47	tax	tax	NOUN
inlawrev-27132	1711	48	court	court	NOUN
inlawrev-27132	1711	49	that	that	SCONJ
inlawrev-27132	1711	50	the	the	DET
inlawrev-27132	1711	51	assessment	assessment	NOUN
inlawrev-27132	1711	52	and	and	CCONJ
inlawrev-27132	1711	53	valuation	valuation	NOUN
inlawrev-27132	1711	54	of	of	ADP
inlawrev-27132	1711	55	real	real	ADJ
inlawrev-27132	1711	56	property	property	NOUN
inlawrev-27132	1711	57	is	be	AUX
inlawrev-27132	1711	58	,	,	PUNCT
inlawrev-27132	1711	59	and	and	CCONJ
inlawrev-27132	1711	60	has	have	AUX
inlawrev-27132	1711	61	always	always	ADV
inlawrev-27132	1711	62	been	be	AUX
inlawrev-27132	1711	63	,	,	PUNCT
inlawrev-27132	1711	64	inherently	inherently	ADV
inlawrev-27132	1711	65	subjective	subjective	ADJ
inlawrev-27132	1711	66	.	.	PUNCT
inlawrev-27132	1712	1	the	the	DET
inlawrev-27132	1712	2	supreme	supreme	PROPN
inlawrev-27132	1712	3	court	court	PROPN
inlawrev-27132	1712	4	said	say	VERB
inlawrev-27132	1712	5	,	,	PUNCT
inlawrev-27132	1712	6	however	however	ADV
inlawrev-27132	1712	7	,	,	PUNCT
inlawrev-27132	1712	8	that	that	SCONJ
inlawrev-27132	1712	9	though	though	SCONJ
inlawrev-27132	1712	10	the	the	DET
inlawrev-27132	1712	11	assessor	assessor	NOUN
inlawrev-27132	1712	12	’s	’s	PART
inlawrev-27132	1712	13	initial	initial	ADJ
inlawrev-27132	1712	14	determination	determination	NOUN
inlawrev-27132	1712	15	of	of	ADP
inlawrev-27132	1712	16	a	a	DET
inlawrev-27132	1712	17	property	property	NOUN
inlawrev-27132	1712	18	’s	’s	PART
inlawrev-27132	1712	19	base	base	NOUN
inlawrev-27132	1712	20	tax	tax	NOUN
inlawrev-27132	1712	21	rate	rate	NOUN
inlawrev-27132	1712	22	was	be	AUX
inlawrev-27132	1712	23	subjective	subjective	ADJ
inlawrev-27132	1712	24	,	,	PUNCT
inlawrev-27132	1712	25	the	the	DET
inlawrev-27132	1712	26	application	application	NOUN
inlawrev-27132	1712	27	of	of	ADP
inlawrev-27132	1712	28	a	a	DET
inlawrev-27132	1712	29	mandatory	mandatory	ADJ
inlawrev-27132	1712	30	discounted	discount	VERB
inlawrev-27132	1712	31	tax	tax	NOUN
inlawrev-27132	1712	32	rate	rate	NOUN
inlawrev-27132	1712	33	was	be	AUX
inlawrev-27132	1712	34	objective	objective	ADJ
inlawrev-27132	1712	35	.	.	PUNCT
inlawrev-27132	1713	1	that	that	PRON
inlawrev-27132	1713	2	is	be	AUX
inlawrev-27132	1713	3	,	,	PUNCT
inlawrev-27132	1713	4	once	once	ADV
inlawrev-27132	1713	5	the	the	DET
inlawrev-27132	1713	6	base	base	ADJ
inlawrev-27132	1713	7	tax	tax	NOUN
inlawrev-27132	1713	8	is	be	AUX
inlawrev-27132	1713	9	subjectively	subjectively	ADV
inlawrev-27132	1713	10	determined	determine	VERB
inlawrev-27132	1713	11	,	,	PUNCT
inlawrev-27132	1713	12	common	common	ADJ
inlawrev-27132	1713	13	areas	area	NOUN
inlawrev-27132	1713	14	had	have	VERB
inlawrev-27132	1713	15	to	to	PART
inlawrev-27132	1713	16	be	be	AUX
inlawrev-27132	1713	17	valued	value	VERB
inlawrev-27132	1713	18	at	at	ADP
inlawrev-27132	1713	19	20	20	NUM
inlawrev-27132	1713	20	%	%	NOUN
inlawrev-27132	1713	21	of	of	ADP
inlawrev-27132	1713	22	the	the	DET
inlawrev-27132	1713	23	base	base	NOUN
inlawrev-27132	1713	24	rate	rate	NOUN
inlawrev-27132	1713	25	pursuant	pursuant	ADJ
inlawrev-27132	1713	26	to	to	ADP
inlawrev-27132	1713	27	the	the	DET
inlawrev-27132	1713	28	1995	1995	NUM
inlawrev-27132	1713	29	marion	marion	PROPN
inlawrev-27132	1713	30	county	county	PROPN
inlawrev-27132	1713	31	land	land	NOUN
inlawrev-27132	1713	32	valuation	valuation	NOUN
inlawrev-27132	1713	33	order	order	NOUN
inlawrev-27132	1713	34	.	.	PUNCT
inlawrev-27132	1714	1	whether	whether	SCONJ
inlawrev-27132	1714	2	a	a	DET
inlawrev-27132	1714	3	mandatory	mandatory	ADJ
inlawrev-27132	1714	4	discount	discount	NOUN
inlawrev-27132	1714	5	was	be	AUX
inlawrev-27132	1714	6	applied	apply	VERB
inlawrev-27132	1714	7	was	be	AUX
inlawrev-27132	1714	8	inherently	inherently	ADV
inlawrev-27132	1714	9	objective	objective	ADJ
inlawrev-27132	1714	10	—	—	PUNCT
inlawrev-27132	1714	11	it	it	PRON
inlawrev-27132	1714	12	was	be	AUX
inlawrev-27132	1714	13	either	either	CCONJ
inlawrev-27132	1714	14	applied	apply	VERB
inlawrev-27132	1714	15	,	,	PUNCT
inlawrev-27132	1714	16	or	or	CCONJ
inlawrev-27132	1714	17	it	it	PRON
inlawrev-27132	1714	18	was	be	AUX
inlawrev-27132	1714	19	not.688	not.688	ADJ
inlawrev-27132	1714	20	accordingly	accordingly	ADV
inlawrev-27132	1714	21	,	,	PUNCT
inlawrev-27132	1714	22	the	the	DET
inlawrev-27132	1714	23	supreme	supreme	PROPN
inlawrev-27132	1714	24	court	court	PROPN
inlawrev-27132	1714	25	upheld	uphold	VERB
inlawrev-27132	1714	26	the	the	DET
inlawrev-27132	1714	27	tax	tax	NOUN
inlawrev-27132	1714	28	court	court	NOUN
inlawrev-27132	1714	29	’s	’s	PART
inlawrev-27132	1714	30	disposition	disposition	NOUN
inlawrev-27132	1714	31	regarding	regard	VERB
inlawrev-27132	1714	32	the	the	DET
inlawrev-27132	1714	33	issues	issue	NOUN
inlawrev-27132	1714	34	involving	involve	VERB
inlawrev-27132	1714	35	multiple	multiple	ADJ
inlawrev-27132	1714	36	taxation	taxation	NOUN
inlawrev-27132	1714	37	and	and	CCONJ
inlawrev-27132	1714	38	the	the	DET
inlawrev-27132	1714	39	exemption	exemption	NOUN
inlawrev-27132	1714	40	statute	statute	NOUN
inlawrev-27132	1714	41	but	but	CCONJ
inlawrev-27132	1714	42	reversed	reverse	VERB
inlawrev-27132	1714	43	the	the	DET
inlawrev-27132	1714	44	tax	tax	NOUN
inlawrev-27132	1714	45	684	684	NUM
inlawrev-27132	1714	46	.	.	PUNCT
inlawrev-27132	1715	1	i	i	PRON
inlawrev-27132	1715	2	d.	d.	PROPN
inlawrev-27132	1715	3	685	685	NUM
inlawrev-27132	1715	4	.	.	PUNCT
inlawrev-27132	1716	1	i	i	PRON
inlawrev-27132	1716	2	d.	d.	PROPN
inlawrev-27132	1716	3	686	686	NUM
inlawrev-27132	1716	4	.	.	PUNCT
inlawrev-27132	1717	1	i	i	PRON
inlawrev-27132	1717	2	d.	d.	PROPN
inlawrev-27132	1717	3	687	687	NUM
inlawrev-27132	1717	4	.	.	PUNCT
inlawrev-27132	1718	1	i	i	PRON
inlawrev-27132	1718	2	d.	d.	PROPN
inlawrev-27132	1718	3	688	688	NUM
inlawrev-27132	1718	4	.	.	PUNCT
inlawrev-27132	1719	1	i	i	PRON
inlawrev-27132	1719	2	d.	d.	PROPN
inlawrev-27132	1719	3	at	at	ADP
inlawrev-27132	1719	4	1207	1207	NUM
inlawrev-27132	1719	5	.	.	PUNCT
inlawrev-27132	1720	1	730	730	NUM
inlawrev-27132	1720	2	indiana	indiana	PROPN
inlawrev-27132	1720	3	law	law	PROPN
inlawrev-27132	1720	4	review	review	NOUN
inlawrev-27132	1720	5	[	[	X
inlawrev-27132	1720	6	vol	vol	NOUN
inlawrev-27132	1720	7	.	.	PUNCT
inlawrev-27132	1721	1	55:669	55:669	NUM
inlawrev-27132	1721	2	court	court	NOUN
inlawrev-27132	1721	3	’s	’s	PART
inlawrev-27132	1721	4	resolution	resolution	NOUN
inlawrev-27132	1721	5	of	of	ADP
inlawrev-27132	1721	6	the	the	DET
inlawrev-27132	1721	7	discounted	discount	VERB
inlawrev-27132	1721	8	tax	tax	NOUN
inlawrev-27132	1721	9	rate	rate	NOUN
inlawrev-27132	1721	10	issue.689	issue.689	NOUN
inlawrev-27132	1721	11	as	as	ADP
inlawrev-27132	1721	12	an	an	DET
inlawrev-27132	1721	13	aside	aside	NOUN
inlawrev-27132	1722	1	,	,	PUNCT
inlawrev-27132	1722	2	the	the	DET
inlawrev-27132	1722	3	indiana	indiana	PROPN
inlawrev-27132	1722	4	general	general	PROPN
inlawrev-27132	1722	5	assembly	assembly	PROPN
inlawrev-27132	1722	6	passed	pass	VERB
inlawrev-27132	1722	7	legislation	legislation	NOUN
inlawrev-27132	1722	8	in	in	ADP
inlawrev-27132	1722	9	2017	2017	NUM
inlawrev-27132	1722	10	that	that	PRON
inlawrev-27132	1722	11	significantly	significantly	ADV
inlawrev-27132	1722	12	changed	change	VERB
inlawrev-27132	1722	13	the	the	DET
inlawrev-27132	1722	14	property	property	NOUN
inlawrev-27132	1722	15	tax	tax	NOUN
inlawrev-27132	1722	16	appeal	appeal	NOUN
inlawrev-27132	1722	17	process.690	process.690	VERB
inlawrev-27132	1722	18	the	the	DET
inlawrev-27132	1722	19	new	new	ADJ
inlawrev-27132	1722	20	legislation	legislation	NOUN
inlawrev-27132	1722	21	eliminated	eliminate	VERB
inlawrev-27132	1722	22	the	the	DET
inlawrev-27132	1722	23	dueling	duel	VERB
inlawrev-27132	1722	24	form	form	NOUN
inlawrev-27132	1722	25	problem	problem	NOUN
inlawrev-27132	1722	26	that	that	PRON
inlawrev-27132	1722	27	existed	exist	VERB
inlawrev-27132	1722	28	in	in	ADP
inlawrev-27132	1722	29	the	the	DET
inlawrev-27132	1722	30	past	past	NOUN
inlawrev-27132	1722	31	.	.	PUNCT
inlawrev-27132	1723	1	the	the	DET
inlawrev-27132	1723	2	new	new	ADJ
inlawrev-27132	1723	3	process	process	NOUN
inlawrev-27132	1723	4	consolidated	consolidate	VERB
inlawrev-27132	1723	5	the	the	DET
inlawrev-27132	1723	6	so	so	ADV
inlawrev-27132	1723	7	-	-	PUNCT
inlawrev-27132	1723	8	called	call	VERB
inlawrev-27132	1723	9	“	"	PUNCT
inlawrev-27132	1723	10	subjective	subjective	ADJ
inlawrev-27132	1723	11	appeal	appeal	NOUN
inlawrev-27132	1723	12	”	"	PUNCT
inlawrev-27132	1723	13	(	(	PUNCT
inlawrev-27132	1723	14	previously	previously	ADV
inlawrev-27132	1723	15	governed	govern	VERB
inlawrev-27132	1723	16	by	by	ADP
inlawrev-27132	1723	17	ind	ind	PROPN
inlawrev-27132	1723	18	.	.	PUNCT
inlawrev-27132	1724	1	code	code	PROPN
inlawrev-27132	1724	2	section	section	NOUN
inlawrev-27132	1724	3	6	6	NUM
inlawrev-27132	1724	4	-	-	SYM
inlawrev-27132	1724	5	1.1	1.1	NUM
inlawrev-27132	1724	6	-	-	PUNCT
inlawrev-27132	1724	7	15	15	NUM
inlawrev-27132	1724	8	-	-	SYM
inlawrev-27132	1724	9	1	1	NUM
inlawrev-27132	1724	10	and	and	CCONJ
inlawrev-27132	1724	11	initiated	initiate	VERB
inlawrev-27132	1724	12	using	use	VERB
inlawrev-27132	1724	13	form	form	NOUN
inlawrev-27132	1724	14	130/131	130/131	NUM
inlawrev-27132	1724	15	)	)	PUNCT
inlawrev-27132	1724	16	and	and	CCONJ
inlawrev-27132	1724	17	“	"	PUNCT
inlawrev-27132	1724	18	objective	objective	ADJ
inlawrev-27132	1724	19	appeal	appeal	NOUN
inlawrev-27132	1724	20	”	"	PUNCT
inlawrev-27132	1724	21	(	(	PUNCT
inlawrev-27132	1724	22	previously	previously	ADV
inlawrev-27132	1724	23	governed	govern	VERB
inlawrev-27132	1724	24	by	by	ADP
inlawrev-27132	1724	25	ind	ind	PROPN
inlawrev-27132	1724	26	.	.	PUNCT
inlawrev-27132	1725	1	code	code	PROPN
inlawrev-27132	1725	2	section	section	NOUN
inlawrev-27132	1725	3	6	6	NUM
inlawrev-27132	1725	4	-	-	SYM
inlawrev-27132	1725	5	1.1	1.1	NUM
inlawrev-27132	1725	6	-	-	PUNCT
inlawrev-27132	1725	7	15	15	NUM
inlawrev-27132	1725	8	-	-	SYM
inlawrev-27132	1725	9	12	12	NUM
inlawrev-27132	1725	10	and	and	CCONJ
inlawrev-27132	1725	11	initiated	initiate	VERB
inlawrev-27132	1725	12	using	use	VERB
inlawrev-27132	1725	13	form	form	NOUN
inlawrev-27132	1725	14	133	133	NUM
inlawrev-27132	1725	15	)	)	PUNCT
inlawrev-27132	1725	16	into	into	ADP
inlawrev-27132	1725	17	a	a	DET
inlawrev-27132	1725	18	single	single	ADJ
inlawrev-27132	1725	19	proceeding.691	proceeding.691	NOUN
inlawrev-27132	1725	20	an	an	DET
inlawrev-27132	1725	21	appeal	appeal	NOUN
inlawrev-27132	1725	22	begins	begin	VERB
inlawrev-27132	1725	23	with	with	ADP
inlawrev-27132	1725	24	filing	file	VERB
inlawrev-27132	1725	25	a	a	DET
inlawrev-27132	1725	26	form	form	NOUN
inlawrev-27132	1725	27	130	130	NUM
inlawrev-27132	1725	28	—	—	PUNCT
inlawrev-27132	1725	29	taxpayer	taxpayer	NOUN
inlawrev-27132	1725	30	’s	’s	PART
inlawrev-27132	1725	31	notice	notice	NOUN
inlawrev-27132	1725	32	to	to	PART
inlawrev-27132	1725	33	initiate	initiate	VERB
inlawrev-27132	1725	34	an	an	DET
inlawrev-27132	1725	35	appeal692	appeal692	PROPN
inlawrev-27132	1725	36	with	with	ADP
inlawrev-27132	1725	37	the	the	DET
inlawrev-27132	1725	38	local	local	ADJ
inlawrev-27132	1725	39	assessing	assess	VERB
inlawrev-27132	1725	40	official	official	NOUN
inlawrev-27132	1725	41	—	—	PUNCT
inlawrev-27132	1725	42	that	that	ADV
inlawrev-27132	1725	43	is	is	ADV
inlawrev-27132	1725	44	,	,	PUNCT
inlawrev-27132	1725	45	the	the	DET
inlawrev-27132	1725	46	county	county	NOUN
inlawrev-27132	1725	47	assessor.693	assessor.693	VERB
inlawrev-27132	1725	48	if	if	SCONJ
inlawrev-27132	1725	49	the	the	DET
inlawrev-27132	1725	50	assessor	assessor	NOUN
inlawrev-27132	1725	51	denies	deny	VERB
inlawrev-27132	1725	52	any	any	DET
inlawrev-27132	1725	53	portion	portion	NOUN
inlawrev-27132	1725	54	of	of	ADP
inlawrev-27132	1725	55	the	the	DET
inlawrev-27132	1725	56	challenge	challenge	NOUN
inlawrev-27132	1725	57	,	,	PUNCT
inlawrev-27132	1725	58	it	it	PRON
inlawrev-27132	1725	59	forwards	forward	VERB
inlawrev-27132	1725	60	the	the	DET
inlawrev-27132	1725	61	appeal	appeal	NOUN
inlawrev-27132	1725	62	to	to	ADP
inlawrev-27132	1725	63	the	the	DET
inlawrev-27132	1725	64	ptaboa	ptaboa	NOUN
inlawrev-27132	1725	65	for	for	ADP
inlawrev-27132	1725	66	review.694	review.694	PRON
inlawrev-27132	1725	67	the	the	DET
inlawrev-27132	1725	68	ptaboa	ptaboa	NOUN
inlawrev-27132	1725	69	’s	’s	PART
inlawrev-27132	1725	70	decision	decision	NOUN
inlawrev-27132	1725	71	can	can	AUX
inlawrev-27132	1725	72	be	be	AUX
inlawrev-27132	1725	73	appealed	appeal	VERB
inlawrev-27132	1725	74	to	to	ADP
inlawrev-27132	1725	75	the	the	DET
inlawrev-27132	1725	76	ibtr.695	ibtr.695	NOUN
inlawrev-27132	1725	77	this	this	DET
inlawrev-27132	1725	78	appeal	appeal	NOUN
inlawrev-27132	1725	79	is	be	AUX
inlawrev-27132	1725	80	initiated	initiate	VERB
inlawrev-27132	1725	81	by	by	ADP
inlawrev-27132	1725	82	filing	file	VERB
inlawrev-27132	1725	83	a	a	DET
inlawrev-27132	1725	84	form	form	NOUN
inlawrev-27132	1725	85	131	131	NUM
inlawrev-27132	1725	86	with	with	ADP
inlawrev-27132	1725	87	the	the	DET
inlawrev-27132	1725	88	ibtr.696	ibtr.696	NOUN
inlawrev-27132	1725	89	the	the	DET
inlawrev-27132	1725	90	ibtr	ibtr	VERB
inlawrev-27132	1725	91	’s	’s	PART
inlawrev-27132	1725	92	decision	decision	NOUN
inlawrev-27132	1725	93	can	can	AUX
inlawrev-27132	1725	94	be	be	AUX
inlawrev-27132	1725	95	appealed	appeal	VERB
inlawrev-27132	1725	96	to	to	ADP
inlawrev-27132	1725	97	the	the	DET
inlawrev-27132	1725	98	tax	tax	NOUN
inlawrev-27132	1725	99	court	court	NOUN
inlawrev-27132	1725	100	and	and	CCONJ
inlawrev-27132	1725	101	an	an	DET
inlawrev-27132	1725	102	original	original	ADJ
inlawrev-27132	1725	103	tax	tax	NOUN
inlawrev-27132	1725	104	appeal	appeal	NOUN
inlawrev-27132	1725	105	initiated	initiate	VERB
inlawrev-27132	1725	106	by	by	ADP
inlawrev-27132	1725	107	filing	file	VERB
inlawrev-27132	1725	108	a	a	DET
inlawrev-27132	1725	109	petition	petition	NOUN
inlawrev-27132	1725	110	in	in	ADP
inlawrev-27132	1725	111	the	the	DET
inlawrev-27132	1725	112	court	court	NOUN
inlawrev-27132	1725	113	and	and	CCONJ
inlawrev-27132	1725	114	serving	serve	VERB
inlawrev-27132	1725	115	a	a	DET
inlawrev-27132	1725	116	written	write	VERB
inlawrev-27132	1725	117	notice	notice	NOUN
inlawrev-27132	1725	118	of	of	ADP
inlawrev-27132	1725	119	appeal	appeal	NOUN
inlawrev-27132	1725	120	with	with	ADP
inlawrev-27132	1725	121	the	the	DET
inlawrev-27132	1725	122	ibtr.697	ibtr.697	NOUN
inlawrev-27132	1725	123	an	an	DET
inlawrev-27132	1725	124	appeal	appeal	NOUN
inlawrev-27132	1725	125	of	of	ADP
inlawrev-27132	1725	126	the	the	DET
inlawrev-27132	1725	127	tax	tax	NOUN
inlawrev-27132	1725	128	court	court	NOUN
inlawrev-27132	1725	129	’s	’s	PART
inlawrev-27132	1725	130	decision	decision	NOUN
inlawrev-27132	1725	131	can	can	AUX
inlawrev-27132	1725	132	be	be	AUX
inlawrev-27132	1725	133	filed	file	VERB
inlawrev-27132	1725	134	with	with	ADP
inlawrev-27132	1725	135	the	the	DET
inlawrev-27132	1725	136	supreme	supreme	PROPN
inlawrev-27132	1725	137	court	court	PROPN
inlawrev-27132	1725	138	,	,	PUNCT
inlawrev-27132	1725	139	which	which	PRON
inlawrev-27132	1725	140	has	have	VERB
inlawrev-27132	1725	141	discretion	discretion	NOUN
inlawrev-27132	1725	142	whether	whether	SCONJ
inlawrev-27132	1725	143	it	it	PRON
inlawrev-27132	1725	144	will	will	AUX
inlawrev-27132	1725	145	review	review	VERB
inlawrev-27132	1725	146	the	the	DET
inlawrev-27132	1725	147	decision.698	decision.698	NOUN
inlawrev-27132	1725	148	2	2	NUM
inlawrev-27132	1725	149	.	.	PUNCT
inlawrev-27132	1725	150	southlake	southlake	PROPN
inlawrev-27132	1725	151	indiana	indiana	PROPN
inlawrev-27132	1725	152	,	,	PUNCT
inlawrev-27132	1725	153	llc	llc	PROPN
inlawrev-27132	1725	154	v.	v.	PROPN
inlawrev-27132	1725	155	lake	lake	PROPN
inlawrev-27132	1725	156	county	county	PROPN
inlawrev-27132	1725	157	assessor.699	assessor.699	PROPN
inlawrev-27132	1725	158	—	—	PUNCT
inlawrev-27132	1725	159	the	the	DET
inlawrev-27132	1725	160	issue	issue	NOUN
inlawrev-27132	1725	161	before	before	SCONJ
inlawrev-27132	1725	162	the	the	DET
inlawrev-27132	1725	163	supreme	supreme	PROPN
inlawrev-27132	1725	164	court	court	PROPN
inlawrev-27132	1725	165	was	be	AUX
inlawrev-27132	1725	166	whether	whether	SCONJ
inlawrev-27132	1725	167	the	the	DET
inlawrev-27132	1725	168	tax	tax	NOUN
inlawrev-27132	1725	169	court	court	NOUN
inlawrev-27132	1725	170	properly	properly	ADV
inlawrev-27132	1725	171	interpreted	interpret	VERB
inlawrev-27132	1725	172	the	the	DET
inlawrev-27132	1725	173	phrase	phrase	NOUN
inlawrev-27132	1725	174	“	"	PUNCT
inlawrev-27132	1725	175	burden	burden	NOUN
inlawrev-27132	1725	176	of	of	ADP
inlawrev-27132	1725	177	proof	proof	NOUN
inlawrev-27132	1725	178	”	"	PUNCT
inlawrev-27132	1725	179	used	use	VERB
inlawrev-27132	1725	180	in	in	ADP
inlawrev-27132	1725	181	the	the	DET
inlawrev-27132	1725	182	property	property	NOUN
inlawrev-27132	1725	183	tax	tax	NOUN
inlawrev-27132	1725	184	statute	statute	NOUN
inlawrev-27132	1725	185	governing	govern	VERB
inlawrev-27132	1725	186	review	review	NOUN
inlawrev-27132	1725	187	procedures	procedure	NOUN
inlawrev-27132	1725	188	before	before	ADP
inlawrev-27132	1725	189	the	the	DET
inlawrev-27132	1725	190	ibtr	ibtr	NOUN
inlawrev-27132	1725	191	to	to	PART
inlawrev-27132	1725	192	mean	mean	VERB
inlawrev-27132	1725	193	merely	merely	ADV
inlawrev-27132	1725	194	burden	burden	NOUN
inlawrev-27132	1725	195	of	of	ADP
inlawrev-27132	1725	196	production	production	NOUN
inlawrev-27132	1725	197	rather	rather	ADV
inlawrev-27132	1725	198	than	than	ADP
inlawrev-27132	1725	199	burden	burden	NOUN
inlawrev-27132	1725	200	of	of	ADP
inlawrev-27132	1725	201	persuasion.700	persuasion.700	PROPN
inlawrev-27132	1725	202	southlake	southlake	PROPN
inlawrev-27132	1725	203	indiana	indiana	PROPN
inlawrev-27132	1725	204	,	,	PUNCT
inlawrev-27132	1725	205	llc	llc	PROPN
inlawrev-27132	1725	206	(	(	PUNCT
inlawrev-27132	1725	207	“	"	PUNCT
inlawrev-27132	1725	208	southlake	southlake	NOUN
inlawrev-27132	1725	209	”	"	PUNCT
inlawrev-27132	1725	210	)	)	PUNCT
inlawrev-27132	1725	211	,	,	PUNCT
inlawrev-27132	1725	212	owned	own	VERB
inlawrev-27132	1725	213	the	the	DET
inlawrev-27132	1725	214	southlake	southlake	NOUN
inlawrev-27132	1725	215	mall	mall	NOUN
inlawrev-27132	1725	216	in	in	ADP
inlawrev-27132	1725	217	hobart	hobart	PROPN
inlawrev-27132	1725	218	,	,	PUNCT
inlawrev-27132	1725	219	indiana.701	indiana.701	NOUN
inlawrev-27132	1725	220	in	in	ADP
inlawrev-27132	1725	221	february	february	PROPN
inlawrev-27132	1725	222	2014	2014	NUM
inlawrev-27132	1725	223	,	,	PUNCT
inlawrev-27132	1725	224	the	the	DET
inlawrev-27132	1725	225	ross	ross	PROPN
inlawrev-27132	1725	226	township	township	PROPN
inlawrev-27132	1725	227	assessor	assessor	NOUN
inlawrev-27132	1725	228	(	(	PUNCT
inlawrev-27132	1725	229	“	"	PUNCT
inlawrev-27132	1725	230	assessor	assessor	NOUN
inlawrev-27132	1725	231	”	"	PUNCT
inlawrev-27132	1725	232	)	)	PUNCT
inlawrev-27132	1725	233	issued	issue	VERB
inlawrev-27132	1725	234	assessment	assessment	NOUN
inlawrev-27132	1725	235	notices	notice	VERB
inlawrev-27132	1725	236	retroactively	retroactively	ADV
inlawrev-27132	1725	237	increasing	increase	VERB
inlawrev-27132	1725	238	the	the	DET
inlawrev-27132	1725	239	assessed	assessed	ADJ
inlawrev-27132	1725	240	value	value	NOUN
inlawrev-27132	1725	241	of	of	ADP
inlawrev-27132	1725	242	the	the	DET
inlawrev-27132	1725	243	property	property	NOUN
inlawrev-27132	1725	244	for	for	ADP
inlawrev-27132	1725	245	tax	tax	NOUN
inlawrev-27132	1725	246	years	year	NOUN
inlawrev-27132	1725	247	2011	2011	NUM
inlawrev-27132	1725	248	through	through	ADP
inlawrev-27132	1725	249	2014.702	2014.702	PROPN
inlawrev-27132	1725	250	the	the	DET
inlawrev-27132	1725	251	assessor	assessor	NOUN
inlawrev-27132	1725	252	had	have	AUX
inlawrev-27132	1725	253	more	more	ADV
inlawrev-27132	1725	254	than	than	ADP
inlawrev-27132	1725	255	doubled	double	VERB
inlawrev-27132	1725	256	the	the	DET
inlawrev-27132	1725	257	property	property	NOUN
inlawrev-27132	1725	258	’s	’s	PART
inlawrev-27132	1725	259	assessed	assess	VERB
inlawrev-27132	1725	260	value	value	NOUN
inlawrev-27132	1725	261	for	for	ADP
inlawrev-27132	1725	262	all	all	DET
inlawrev-27132	1725	263	four	four	NUM
inlawrev-27132	1725	264	years.703	years.703	PROPN
inlawrev-27132	1725	265	southlake	southlake	NOUN
inlawrev-27132	1725	266	went	go	VERB
inlawrev-27132	1725	267	before	before	SCONJ
inlawrev-27132	1725	268	the	the	DET
inlawrev-27132	1725	269	lake	lake	PROPN
inlawrev-27132	1725	270	county	county	PROPN
inlawrev-27132	1725	271	ptaboa	ptaboa	NOUN
inlawrev-27132	1725	272	,	,	PUNCT
inlawrev-27132	1725	273	which	which	PRON
inlawrev-27132	1725	274	upheld	uphold	VERB
inlawrev-27132	1725	275	the	the	DET
inlawrev-27132	1725	276	assessments.704	assessments.704	VERB
inlawrev-27132	1725	277	southlake	southlake	NOUN
inlawrev-27132	1725	278	appealed	appeal	VERB
inlawrev-27132	1725	279	to	to	ADP
inlawrev-27132	1725	280	the	the	DET
inlawrev-27132	1725	281	689	689	NUM
inlawrev-27132	1725	282	.	.	PUNCT
inlawrev-27132	1726	1	i	i	PRON
inlawrev-27132	1726	2	d.	d.	PROPN
inlawrev-27132	1726	3	at	at	ADP
inlawrev-27132	1726	4	1208	1208	NUM
inlawrev-27132	1726	5	.	.	PUNCT
inlawrev-27132	1727	1	690	690	X
inlawrev-27132	1727	2	.	.	PUNCT
inlawrev-27132	1728	1	see	see	VERB
inlawrev-27132	1728	2	pub	pub	NOUN
inlawrev-27132	1728	3	.	.	PUNCT
inlawrev-27132	1729	1	law	law	NOUN
inlawrev-27132	1729	2	no	no	INTJ
inlawrev-27132	1729	3	.	.	NOUN
inlawrev-27132	1730	1	232	232	NUM
inlawrev-27132	1730	2	-	-	SYM
inlawrev-27132	1730	3	2017	2017	NUM
inlawrev-27132	1730	4	,	,	PUNCT
inlawrev-27132	1730	5	§	§	PROPN
inlawrev-27132	1730	6	10	10	NUM
inlawrev-27132	1730	7	(	(	PUNCT
inlawrev-27132	1730	8	enacting	enact	VERB
inlawrev-27132	1730	9	ind	ind	NOUN
inlawrev-27132	1730	10	.	.	PUNCT
inlawrev-27132	1731	1	code	code	PROPN
inlawrev-27132	1731	2	§	§	PROPN
inlawrev-27132	1731	3	6	6	NUM
inlawrev-27132	1731	4	-	-	SYM
inlawrev-27132	1731	5	1.1	1.1	NUM
inlawrev-27132	1731	6	-	-	PUNCT
inlawrev-27132	1731	7	15	15	NUM
inlawrev-27132	1731	8	-	-	SYM
inlawrev-27132	1731	9	1.1	1.1	NUM
inlawrev-27132	1731	10	)	)	PUNCT
inlawrev-27132	1731	11	.	.	PUNCT
inlawrev-27132	1732	1	691	691	NUM
inlawrev-27132	1732	2	.	.	PUNCT
inlawrev-27132	1733	1	i	i	PRON
inlawrev-27132	1733	2	d.	d.	PROPN
inlawrev-27132	1733	3	692	692	NUM
inlawrev-27132	1733	4	.	.	PUNCT
inlawrev-27132	1734	1	the	the	DET
inlawrev-27132	1734	2	new	new	ADJ
inlawrev-27132	1734	3	form	form	NOUN
inlawrev-27132	1734	4	130	130	NUM
inlawrev-27132	1734	5	is	be	AUX
inlawrev-27132	1734	6	available	available	ADJ
inlawrev-27132	1734	7	at	at	ADP
inlawrev-27132	1734	8	department	department	NOUN
inlawrev-27132	1734	9	of	of	ADP
inlawrev-27132	1734	10	local	local	ADJ
inlawrev-27132	1734	11	government	government	NOUN
inlawrev-27132	1734	12	finance	finance	NOUN
inlawrev-27132	1734	13	—	—	PUNCT
inlawrev-27132	1734	14	appeals	appeal	VERB
inlawrev-27132	1734	15	property	property	NOUN
inlawrev-27132	1734	16	tax	tax	NOUN
inlawrev-27132	1734	17	,	,	PUNCT
inlawrev-27132	1734	18	in.gov	in.gov	PROPN
inlawrev-27132	1734	19	,	,	PUNCT
inlawrev-27132	1734	20	https://www.in.gov/dlgf/appeals-property-tax/.	https://www.in.gov/dlgf/appeals-property-tax/.	NOUN
inlawrev-27132	1734	21	693	693	NUM
inlawrev-27132	1734	22	.	.	PUNCT
inlawrev-27132	1735	1	see	see	VERB
inlawrev-27132	1735	2	pub	pub	NOUN
inlawrev-27132	1735	3	.	.	PUNCT
inlawrev-27132	1736	1	law	law	NOUN
inlawrev-27132	1736	2	no	no	INTJ
inlawrev-27132	1736	3	.	.	NOUN
inlawrev-27132	1737	1	232	232	NUM
inlawrev-27132	1737	2	-	-	SYM
inlawrev-27132	1737	3	2017	2017	NUM
inlawrev-27132	1737	4	,	,	PUNCT
inlawrev-27132	1737	5	§	§	PROPN
inlawrev-27132	1737	6	10	10	NUM
inlawrev-27132	1737	7	(	(	PUNCT
inlawrev-27132	1737	8	enacting	enact	VERB
inlawrev-27132	1737	9	ind	ind	NOUN
inlawrev-27132	1737	10	.	.	PUNCT
inlawrev-27132	1738	1	code	code	PROPN
inlawrev-27132	1738	2	§	§	PROPN
inlawrev-27132	1738	3	6	6	NUM
inlawrev-27132	1738	4	-	-	SYM
inlawrev-27132	1738	5	1.1	1.1	NUM
inlawrev-27132	1738	6	-	-	PUNCT
inlawrev-27132	1738	7	15	15	NUM
inlawrev-27132	1738	8	-	-	SYM
inlawrev-27132	1738	9	1.1	1.1	NUM
inlawrev-27132	1738	10	)	)	PUNCT
inlawrev-27132	1738	11	.	.	PUNCT
inlawrev-27132	1739	1	694	694	NUM
inlawrev-27132	1739	2	.	.	PUNCT
inlawrev-27132	1740	1	i	i	PRON
inlawrev-27132	1740	2	d.	d.	PROPN
inlawrev-27132	1740	3	695	695	NUM
inlawrev-27132	1740	4	.	.	PUNCT
inlawrev-27132	1741	1	i	i	PRON
inlawrev-27132	1741	2	d.	d.	PROPN
inlawrev-27132	1741	3	696	696	NUM
inlawrev-27132	1741	4	.	.	PUNCT
inlawrev-27132	1742	1	i	i	PRON
inlawrev-27132	1742	2	d.	d.	PROPN
inlawrev-27132	1742	3	697	697	NUM
inlawrev-27132	1742	4	.	.	PUNCT
inlawrev-27132	1743	1	see	see	VERB
inlawrev-27132	1743	2	ind	ind	PROPN
inlawrev-27132	1743	3	.	.	PUNCT
inlawrev-27132	1744	1	code	code	PROPN
inlawrev-27132	1744	2	§	§	PROPN
inlawrev-27132	1744	3	6	6	NUM
inlawrev-27132	1744	4	-	-	SYM
inlawrev-27132	1744	5	1.1	1.1	NUM
inlawrev-27132	1744	6	-	-	PUNCT
inlawrev-27132	1744	7	15	15	NUM
inlawrev-27132	1744	8	-	-	PUNCT
inlawrev-27132	1744	9	5(b)(1	5(b)(1	NUM
inlawrev-27132	1744	10	)	)	PUNCT
inlawrev-27132	1744	11	;	;	PUNCT
inlawrev-27132	1745	1	ind	ind	NOUN
inlawrev-27132	1745	2	.	.	PUNCT
inlawrev-27132	1746	1	tax	tax	NOUN
inlawrev-27132	1746	2	court	court	NOUN
inlawrev-27132	1746	3	rule	rule	NOUN
inlawrev-27132	1746	4	4(b	4(b	NUM
inlawrev-27132	1746	5	)	)	PUNCT
inlawrev-27132	1746	6	.	.	PUNCT
inlawrev-27132	1747	1	698	698	X
inlawrev-27132	1747	2	.	.	PUNCT
inlawrev-27132	1748	1	see	see	VERB
inlawrev-27132	1748	2	ind	ind	PROPN
inlawrev-27132	1748	3	.	.	PUNCT
inlawrev-27132	1749	1	appellate	appellate	ADJ
inlawrev-27132	1749	2	rule	rule	NOUN
inlawrev-27132	1749	3	63.a	63.a	NUM
inlawrev-27132	1749	4	.	.	PUNCT
inlawrev-27132	1750	1	699	699	NUM
inlawrev-27132	1750	2	.	.	X
inlawrev-27132	1750	3	160	160	NUM
inlawrev-27132	1750	4	n.e.3d	n.e.3d	ADP
inlawrev-27132	1750	5	1156	1156	NUM
inlawrev-27132	1750	6	(	(	PUNCT
inlawrev-27132	1750	7	ind	ind	NOUN
inlawrev-27132	1750	8	.	.	PUNCT
inlawrev-27132	1751	1	t.c	t.c	PROPN
inlawrev-27132	1751	2	.	.	PROPN
inlawrev-27132	1751	3	2020	2020	NUM
inlawrev-27132	1751	4	)	)	PUNCT
inlawrev-27132	1751	5	,	,	PUNCT
inlawrev-27132	1751	6	rev	rev	VERB
inlawrev-27132	1751	7	.	.	PROPN
inlawrev-27132	1751	8	,	,	PUNCT
inlawrev-27132	1751	9	174	174	NUM
inlawrev-27132	1751	10	n.e.3d	n.e.3d	VERB
inlawrev-27132	1751	11	177	177	NUM
inlawrev-27132	1751	12	(	(	PUNCT
inlawrev-27132	1751	13	ind	ind	NOUN
inlawrev-27132	1751	14	.	.	PUNCT
inlawrev-27132	1751	15	2021	2021	NUM
inlawrev-27132	1751	16	)	)	PUNCT
inlawrev-27132	1751	17	.	.	PUNCT
inlawrev-27132	1752	1	700	700	NUM
inlawrev-27132	1752	2	.	.	PUNCT
inlawrev-27132	1753	1	i	i	PRON
inlawrev-27132	1753	2	d.	d.	PROPN
inlawrev-27132	1753	3	at	at	ADP
inlawrev-27132	1753	4	179	179	NUM
inlawrev-27132	1753	5	.	.	PUNCT
inlawrev-27132	1754	1	701	701	NUM
inlawrev-27132	1754	2	.	.	PUNCT
inlawrev-27132	1755	1	i	i	PRON
inlawrev-27132	1755	2	d.	d.	PROPN
inlawrev-27132	1755	3	at	at	ADP
inlawrev-27132	1755	4	178	178	NUM
inlawrev-27132	1755	5	.	.	PUNCT
inlawrev-27132	1756	1	702	702	NUM
inlawrev-27132	1756	2	.	.	PUNCT
inlawrev-27132	1757	1	i	i	PRON
inlawrev-27132	1757	2	d.	d.	PROPN
inlawrev-27132	1757	3	703	703	NUM
inlawrev-27132	1757	4	.	.	PUNCT
inlawrev-27132	1758	1	i	i	PRON
inlawrev-27132	1758	2	d.	d.	PROPN
inlawrev-27132	1758	3	704	704	NUM
inlawrev-27132	1758	4	.	.	PUNCT
inlawrev-27132	1759	1	i	i	PRON
inlawrev-27132	1759	2	d.	d.	PROPN
inlawrev-27132	1759	3	2022	2022	NUM
inlawrev-27132	1759	4	]	]	PUNCT
inlawrev-27132	1759	5	tax	tax	NOUN
inlawrev-27132	1759	6	law	law	NOUN
inlawrev-27132	1759	7	–	–	PUNCT
inlawrev-27132	1759	8	state	state	NOUN
inlawrev-27132	1759	9	731	731	NUM
inlawrev-27132	1759	10	ibtr	ibtr	ADJ
inlawrev-27132	1759	11	,	,	PUNCT
inlawrev-27132	1759	12	which	which	PRON
inlawrev-27132	1759	13	determined	determine	VERB
inlawrev-27132	1759	14	that	that	SCONJ
inlawrev-27132	1759	15	neither	neither	CCONJ
inlawrev-27132	1759	16	the	the	DET
inlawrev-27132	1759	17	assessor	assessor	NOUN
inlawrev-27132	1759	18	nor	nor	CCONJ
inlawrev-27132	1759	19	southlake	southlake	NOUN
inlawrev-27132	1759	20	had	have	AUX
inlawrev-27132	1759	21	provided	provide	VERB
inlawrev-27132	1759	22	the	the	DET
inlawrev-27132	1759	23	correct	correct	ADJ
inlawrev-27132	1759	24	assessment	assessment	NOUN
inlawrev-27132	1759	25	or	or	CCONJ
inlawrev-27132	1759	26	proved	prove	VERB
inlawrev-27132	1759	27	the	the	DET
inlawrev-27132	1759	28	correctness	correctness	NOUN
inlawrev-27132	1759	29	of	of	ADP
inlawrev-27132	1759	30	its	its	PRON
inlawrev-27132	1759	31	proposed	propose	VERB
inlawrev-27132	1759	32	assessment.705	assessment.705	NOUN
inlawrev-27132	1759	33	pursuant	pursuant	ADJ
inlawrev-27132	1759	34	to	to	ADP
inlawrev-27132	1759	35	ind	ind	PROPN
inlawrev-27132	1759	36	.	.	PUNCT
inlawrev-27132	1760	1	code	code	NOUN
inlawrev-27132	1760	2	section	section	NOUN
inlawrev-27132	1760	3	6	6	NUM
inlawrev-27132	1760	4	-	-	SYM
inlawrev-27132	1760	5	1.1	1.1	NUM
inlawrev-27132	1760	6	-	-	PUNCT
inlawrev-27132	1760	7	15	15	NUM
inlawrev-27132	1760	8	-	-	SYM
inlawrev-27132	1760	9	17.2	17.2	NUM
inlawrev-27132	1760	10	,	,	PUNCT
inlawrev-27132	1760	11	when	when	SCONJ
inlawrev-27132	1760	12	an	an	DET
inlawrev-27132	1760	13	assessor	assessor	NOUN
inlawrev-27132	1760	14	increases	increase	VERB
inlawrev-27132	1760	15	the	the	DET
inlawrev-27132	1760	16	assessed	assessed	ADJ
inlawrev-27132	1760	17	value	value	NOUN
inlawrev-27132	1760	18	of	of	ADP
inlawrev-27132	1760	19	a	a	DET
inlawrev-27132	1760	20	taxpayer	taxpayer	NOUN
inlawrev-27132	1760	21	’s	’s	PART
inlawrev-27132	1760	22	property	property	NOUN
inlawrev-27132	1760	23	by	by	ADP
inlawrev-27132	1760	24	more	more	ADJ
inlawrev-27132	1760	25	than	than	ADP
inlawrev-27132	1760	26	5	5	NUM
inlawrev-27132	1760	27	%	%	NOUN
inlawrev-27132	1760	28	above	above	ADP
inlawrev-27132	1760	29	the	the	DET
inlawrev-27132	1760	30	previous	previous	ADJ
inlawrev-27132	1760	31	tax	tax	NOUN
inlawrev-27132	1760	32	year	year	NOUN
inlawrev-27132	1760	33	,	,	PUNCT
inlawrev-27132	1760	34	the	the	DET
inlawrev-27132	1760	35	assessor	assessor	NOUN
inlawrev-27132	1760	36	“	"	PUNCT
inlawrev-27132	1760	37	bears	bear	VERB
inlawrev-27132	1760	38	the	the	DET
inlawrev-27132	1760	39	burden	burden	NOUN
inlawrev-27132	1760	40	of	of	ADP
inlawrev-27132	1760	41	proving	prove	VERB
inlawrev-27132	1760	42	that	that	SCONJ
inlawrev-27132	1760	43	the	the	DET
inlawrev-27132	1760	44	assessment	assessment	NOUN
inlawrev-27132	1760	45	is	be	AUX
inlawrev-27132	1760	46	correct	correct	ADJ
inlawrev-27132	1760	47	.	.	PUNCT
inlawrev-27132	1760	48	”706	”706	PROPN
inlawrev-27132	1760	49	because	because	SCONJ
inlawrev-27132	1760	50	indiana	indiana	PROPN
inlawrev-27132	1760	51	law	law	PROPN
inlawrev-27132	1760	52	placed	place	VERB
inlawrev-27132	1760	53	the	the	DET
inlawrev-27132	1760	54	burden	burden	NOUN
inlawrev-27132	1760	55	of	of	ADP
inlawrev-27132	1760	56	proof	proof	NOUN
inlawrev-27132	1760	57	on	on	ADP
inlawrev-27132	1760	58	the	the	DET
inlawrev-27132	1760	59	assessor	assessor	NOUN
inlawrev-27132	1760	60	,	,	PUNCT
inlawrev-27132	1760	61	and	and	CCONJ
inlawrev-27132	1760	62	the	the	DET
inlawrev-27132	1760	63	ibtr	ibtr	VERB
inlawrev-27132	1760	64	determined	determine	VERB
inlawrev-27132	1760	65	that	that	SCONJ
inlawrev-27132	1760	66	the	the	DET
inlawrev-27132	1760	67	assessor	assessor	NOUN
inlawrev-27132	1760	68	had	have	AUX
inlawrev-27132	1760	69	failed	fail	VERB
inlawrev-27132	1760	70	to	to	PART
inlawrev-27132	1760	71	satisfy	satisfy	VERB
inlawrev-27132	1760	72	this	this	DET
inlawrev-27132	1760	73	burden	burden	NOUN
inlawrev-27132	1760	74	,	,	PUNCT
inlawrev-27132	1760	75	southlake	southlake	PROPN
inlawrev-27132	1760	76	believed	believe	VERB
inlawrev-27132	1760	77	ind	ind	PROPN
inlawrev-27132	1760	78	.	.	PUNCT
inlawrev-27132	1761	1	code	code	PROPN
inlawrev-27132	1761	2	section	section	NOUN
inlawrev-27132	1761	3	6	6	NUM
inlawrev-27132	1761	4	-	-	SYM
inlawrev-27132	1761	5	1.1	1.1	NUM
inlawrev-27132	1761	6	-	-	PUNCT
inlawrev-27132	1761	7	15	15	NUM
inlawrev-27132	1761	8	-	-	SYM
inlawrev-27132	1761	9	17.2	17.2	NUM
inlawrev-27132	1761	10	mandated	mandate	VERB
inlawrev-27132	1761	11	that	that	SCONJ
inlawrev-27132	1761	12	the	the	DET
inlawrev-27132	1761	13	ibtr	ibtr	NOUN
inlawrev-27132	1761	14	reinstate	reinstate	VERB
inlawrev-27132	1761	15	the	the	DET
inlawrev-27132	1761	16	property	property	NOUN
inlawrev-27132	1761	17	’s	’s	PART
inlawrev-27132	1761	18	previously	previously	ADV
inlawrev-27132	1761	19	assessed	assess	VERB
inlawrev-27132	1761	20	values	value	NOUN
inlawrev-27132	1761	21	(	(	PUNCT
inlawrev-27132	1761	22	i.e.	i.e.	X
inlawrev-27132	1761	23	,	,	PUNCT
inlawrev-27132	1761	24	“	"	PUNCT
inlawrev-27132	1761	25	§	§	PROPN
inlawrev-27132	1761	26	17.2	17.2	NUM
inlawrev-27132	1761	27	’s	’s	PART
inlawrev-27132	1761	28	reversionary	reversionary	ADJ
inlawrev-27132	1761	29	clause	clause	NOUN
inlawrev-27132	1761	30	”	"	PUNCT
inlawrev-27132	1761	31	)	)	PUNCT
inlawrev-27132	1761	32	.	.	PUNCT
inlawrev-27132	1762	1	the	the	DET
inlawrev-27132	1762	2	ibtr	ibtr	ADJ
inlawrev-27132	1762	3	,	,	PUNCT
inlawrev-27132	1762	4	however	however	ADV
inlawrev-27132	1762	5	,	,	PUNCT
inlawrev-27132	1762	6	did	do	AUX
inlawrev-27132	1762	7	not	not	PART
inlawrev-27132	1762	8	do	do	VERB
inlawrev-27132	1762	9	this	this	PRON
inlawrev-27132	1762	10	.	.	PUNCT
inlawrev-27132	1763	1	rather	rather	ADV
inlawrev-27132	1763	2	,	,	PUNCT
inlawrev-27132	1763	3	it	it	PRON
inlawrev-27132	1763	4	determined	determine	VERB
inlawrev-27132	1763	5	assessed	assessed	ADJ
inlawrev-27132	1763	6	values	value	NOUN
inlawrev-27132	1763	7	that	that	PRON
inlawrev-27132	1763	8	neither	neither	CCONJ
inlawrev-27132	1763	9	the	the	DET
inlawrev-27132	1763	10	taxpayer	taxpayer	NOUN
inlawrev-27132	1763	11	nor	nor	CCONJ
inlawrev-27132	1763	12	assessor	assessor	NOUN
inlawrev-27132	1763	13	or	or	CCONJ
inlawrev-27132	1763	14	either	either	DET
inlawrev-27132	1763	15	party	party	NOUN
inlawrev-27132	1763	16	’s	’s	PART
inlawrev-27132	1763	17	testifying	testify	VERB
inlawrev-27132	1763	18	experts	expert	NOUN
inlawrev-27132	1763	19	had	have	AUX
inlawrev-27132	1763	20	offered	offer	VERB
inlawrev-27132	1763	21	at	at	ADP
inlawrev-27132	1763	22	the	the	DET
inlawrev-27132	1763	23	hearing	hearing	NOUN
inlawrev-27132	1763	24	.	.	PUNCT
inlawrev-27132	1764	1	the	the	DET
inlawrev-27132	1764	2	taxpayer	taxpayer	NOUN
inlawrev-27132	1764	3	appealed	appeal	VERB
inlawrev-27132	1764	4	to	to	ADP
inlawrev-27132	1764	5	the	the	DET
inlawrev-27132	1764	6	tax	tax	NOUN
inlawrev-27132	1764	7	court.707	court.707	NOUN
inlawrev-27132	1764	8	the	the	DET
inlawrev-27132	1764	9	court	court	NOUN
inlawrev-27132	1764	10	affirmed	affirm	VERB
inlawrev-27132	1764	11	the	the	DET
inlawrev-27132	1764	12	ibtr	ibtr	NOUN
inlawrev-27132	1764	13	’s	’s	PART
inlawrev-27132	1764	14	determination	determination	NOUN
inlawrev-27132	1764	15	,	,	PUNCT
inlawrev-27132	1764	16	holding	hold	VERB
inlawrev-27132	1764	17	that	that	SCONJ
inlawrev-27132	1764	18	the	the	DET
inlawrev-27132	1764	19	assessor	assessor	NOUN
inlawrev-27132	1764	20	’s	’s	PART
inlawrev-27132	1764	21	failure	failure	NOUN
inlawrev-27132	1764	22	to	to	PART
inlawrev-27132	1764	23	satisfy	satisfy	VERB
inlawrev-27132	1764	24	its	its	PRON
inlawrev-27132	1764	25	burden	burden	NOUN
inlawrev-27132	1764	26	pursuant	pursuant	ADJ
inlawrev-27132	1764	27	to	to	ADP
inlawrev-27132	1764	28	ind	ind	PROPN
inlawrev-27132	1764	29	.	.	PUNCT
inlawrev-27132	1765	1	code	code	NOUN
inlawrev-27132	1765	2	section	section	NOUN
inlawrev-27132	1765	3	6	6	NUM
inlawrev-27132	1765	4	-	-	SYM
inlawrev-27132	1765	5	1.1	1.1	NUM
inlawrev-27132	1765	6	-	-	PUNCT
inlawrev-27132	1765	7	15	15	NUM
inlawrev-27132	1765	8	-	-	SYM
inlawrev-27132	1765	9	17.2	17.2	NUM
inlawrev-27132	1765	10	(	(	PUNCT
inlawrev-27132	1765	11	“	"	PUNCT
inlawrev-27132	1765	12	§	§	PROPN
inlawrev-27132	1765	13	17.2	17.2	NUM
inlawrev-27132	1765	14	”	"	PUNCT
inlawrev-27132	1765	15	)	)	PUNCT
inlawrev-27132	1765	16	did	do	AUX
inlawrev-27132	1765	17	not	not	PART
inlawrev-27132	1765	18	mandate	mandate	VERB
inlawrev-27132	1765	19	the	the	DET
inlawrev-27132	1765	20	triggering	triggering	NOUN
inlawrev-27132	1765	21	of	of	ADP
inlawrev-27132	1765	22	§	§	PROPN
inlawrev-27132	1765	23	17.2	17.2	NUM
inlawrev-27132	1765	24	’s	’s	PART
inlawrev-27132	1765	25	reversionary	reversionary	ADJ
inlawrev-27132	1765	26	clause	clause	NOUN
inlawrev-27132	1765	27	and	and	CCONJ
inlawrev-27132	1765	28	the	the	DET
inlawrev-27132	1765	29	reinstatement	reinstatement	NOUN
inlawrev-27132	1765	30	of	of	ADP
inlawrev-27132	1765	31	the	the	DET
inlawrev-27132	1765	32	previous	previous	ADJ
inlawrev-27132	1765	33	“	"	PUNCT
inlawrev-27132	1765	34	assessed	assessed	ADJ
inlawrev-27132	1765	35	values	value	NOUN
inlawrev-27132	1765	36	.	.	PUNCT
inlawrev-27132	1766	1	”708	”708	VERB
inlawrev-27132	1766	2	the	the	DET
inlawrev-27132	1766	3	tax	tax	NOUN
inlawrev-27132	1766	4	court	court	NOUN
inlawrev-27132	1766	5	offered	offer	VERB
inlawrev-27132	1766	6	a	a	DET
inlawrev-27132	1766	7	definition	definition	NOUN
inlawrev-27132	1766	8	of	of	ADP
inlawrev-27132	1766	9	the	the	DET
inlawrev-27132	1766	10	concept	concept	NOUN
inlawrev-27132	1766	11	of	of	ADP
inlawrev-27132	1766	12	“	"	PUNCT
inlawrev-27132	1766	13	burden	burden	NOUN
inlawrev-27132	1766	14	of	of	ADP
inlawrev-27132	1766	15	proof	proof	NOUN
inlawrev-27132	1766	16	”	"	PUNCT
inlawrev-27132	1766	17	that	that	PRON
inlawrev-27132	1766	18	confused	confuse	VERB
inlawrev-27132	1766	19	the	the	DET
inlawrev-27132	1766	20	parties	party	NOUN
inlawrev-27132	1766	21	’	'	PUNCT
inlawrev-27132	1766	22	continually	continually	ADV
inlawrev-27132	1766	23	shifting	shift	VERB
inlawrev-27132	1766	24	burdens	burden	NOUN
inlawrev-27132	1766	25	of	of	ADP
inlawrev-27132	1766	26	production	production	NOUN
inlawrev-27132	1766	27	with	with	ADP
inlawrev-27132	1766	28	the	the	DET
inlawrev-27132	1766	29	assessor	assessor	NOUN
inlawrev-27132	1766	30	’s	’s	PART
inlawrev-27132	1766	31	burden	burden	NOUN
inlawrev-27132	1766	32	of	of	ADP
inlawrev-27132	1766	33	persuasion	persuasion	NOUN
inlawrev-27132	1766	34	mandated	mandate	VERB
inlawrev-27132	1766	35	by	by	ADP
inlawrev-27132	1766	36	§	§	PROPN
inlawrev-27132	1766	37	17.2	17.2	NUM
inlawrev-27132	1766	38	,	,	PUNCT
inlawrev-27132	1766	39	and	and	CCONJ
inlawrev-27132	1766	40	holding	hold	VERB
inlawrev-27132	1766	41	that	that	SCONJ
inlawrev-27132	1766	42	the	the	DET
inlawrev-27132	1766	43	statute	statute	NOUN
inlawrev-27132	1766	44	’s	’s	PART
inlawrev-27132	1766	45	use	use	NOUN
inlawrev-27132	1766	46	of	of	ADP
inlawrev-27132	1766	47	“	"	PUNCT
inlawrev-27132	1766	48	burden	burden	NOUN
inlawrev-27132	1766	49	of	of	ADP
inlawrev-27132	1766	50	proof	proof	NOUN
inlawrev-27132	1766	51	”	"	PUNCT
inlawrev-27132	1766	52	meant	mean	VERB
inlawrev-27132	1766	53	merely	merely	ADV
inlawrev-27132	1766	54	“	"	PUNCT
inlawrev-27132	1766	55	burden	burden	NOUN
inlawrev-27132	1766	56	of	of	ADP
inlawrev-27132	1766	57	production	production	NOUN
inlawrev-27132	1766	58	.	.	PUNCT
inlawrev-27132	1767	1	”709	”709	NOUN
inlawrev-27132	1767	2	in	in	ADP
inlawrev-27132	1767	3	essence	essence	NOUN
inlawrev-27132	1767	4	,	,	PUNCT
inlawrev-27132	1767	5	the	the	DET
inlawrev-27132	1767	6	tax	tax	NOUN
inlawrev-27132	1767	7	court	court	NOUN
inlawrev-27132	1767	8	held	hold	VERB
inlawrev-27132	1767	9	that	that	SCONJ
inlawrev-27132	1767	10	,	,	PUNCT
inlawrev-27132	1767	11	once	once	SCONJ
inlawrev-27132	1767	12	each	each	DET
inlawrev-27132	1767	13	party	party	NOUN
inlawrev-27132	1767	14	’s	’s	PART
inlawrev-27132	1767	15	evidentiary	evidentiary	ADJ
inlawrev-27132	1767	16	presentations	presentation	NOUN
inlawrev-27132	1767	17	were	be	AUX
inlawrev-27132	1767	18	at	at	ADP
inlawrev-27132	1767	19	an	an	DET
inlawrev-27132	1767	20	impasse	impasse	NOUN
inlawrev-27132	1767	21	,	,	PUNCT
inlawrev-27132	1767	22	neither	neither	DET
inlawrev-27132	1767	23	one	one	NOUN
inlawrev-27132	1767	24	having	having	AUX
inlawrev-27132	1767	25	established	establish	VERB
inlawrev-27132	1767	26	the	the	DET
inlawrev-27132	1767	27	certainty	certainty	NOUN
inlawrev-27132	1767	28	of	of	ADP
inlawrev-27132	1767	29	its	its	PRON
inlawrev-27132	1767	30	argument	argument	NOUN
inlawrev-27132	1767	31	by	by	ADP
inlawrev-27132	1767	32	a	a	DET
inlawrev-27132	1767	33	preponderance	preponderance	NOUN
inlawrev-27132	1767	34	,	,	PUNCT
inlawrev-27132	1767	35	the	the	DET
inlawrev-27132	1767	36	ibtr	ibtr	VERB
inlawrev-27132	1767	37	had	have	VERB
inlawrev-27132	1767	38	the	the	DET
inlawrev-27132	1767	39	duty	duty	NOUN
inlawrev-27132	1767	40	of	of	ADP
inlawrev-27132	1767	41	resolving	resolve	VERB
inlawrev-27132	1767	42	the	the	DET
inlawrev-27132	1767	43	impasse	impasse	NOUN
inlawrev-27132	1767	44	in	in	ADP
inlawrev-27132	1767	45	any	any	DET
inlawrev-27132	1767	46	way	way	NOUN
inlawrev-27132	1767	47	it	it	PRON
inlawrev-27132	1767	48	saw	see	VERB
inlawrev-27132	1767	49	fit.710	fit.710	VERB
inlawrev-27132	1767	50	the	the	DET
inlawrev-27132	1767	51	supreme	supreme	PROPN
inlawrev-27132	1767	52	court	court	PROPN
inlawrev-27132	1767	53	accepted	accept	VERB
inlawrev-27132	1767	54	review	review	NOUN
inlawrev-27132	1767	55	of	of	ADP
inlawrev-27132	1767	56	the	the	DET
inlawrev-27132	1767	57	tax	tax	NOUN
inlawrev-27132	1767	58	court	court	NOUN
inlawrev-27132	1767	59	’s	’s	PART
inlawrev-27132	1767	60	decision	decision	NOUN
inlawrev-27132	1767	61	and	and	CCONJ
inlawrev-27132	1767	62	noted	note	VERB
inlawrev-27132	1767	63	that	that	SCONJ
inlawrev-27132	1767	64	,	,	PUNCT
inlawrev-27132	1767	65	because	because	SCONJ
inlawrev-27132	1767	66	the	the	DET
inlawrev-27132	1767	67	tax	tax	NOUN
inlawrev-27132	1767	68	court	court	NOUN
inlawrev-27132	1767	69	’s	’s	PART
inlawrev-27132	1767	70	opinion	opinion	NOUN
inlawrev-27132	1767	71	turned	turn	VERB
inlawrev-27132	1767	72	on	on	ADP
inlawrev-27132	1767	73	the	the	DET
inlawrev-27132	1767	74	plain	plain	ADJ
inlawrev-27132	1767	75	meaning	meaning	NOUN
inlawrev-27132	1767	76	of	of	ADP
inlawrev-27132	1767	77	an	an	DET
inlawrev-27132	1767	78	unambiguous	unambiguous	ADJ
inlawrev-27132	1767	79	statute	statute	NOUN
inlawrev-27132	1767	80	,	,	PUNCT
inlawrev-27132	1767	81	it	it	PRON
inlawrev-27132	1767	82	reviewed	review	VERB
inlawrev-27132	1767	83	the	the	DET
inlawrev-27132	1767	84	tax	tax	NOUN
inlawrev-27132	1767	85	court	court	NOUN
inlawrev-27132	1767	86	’s	’s	PART
inlawrev-27132	1767	87	opinion	opinion	NOUN
inlawrev-27132	1767	88	de	de	ADP
inlawrev-27132	1767	89	novo.711	novo.711	VERB
inlawrev-27132	1767	90	the	the	DET
inlawrev-27132	1767	91	supreme	supreme	PROPN
inlawrev-27132	1767	92	court	court	PROPN
inlawrev-27132	1767	93	held	hold	VERB
inlawrev-27132	1767	94	that	that	SCONJ
inlawrev-27132	1767	95	the	the	DET
inlawrev-27132	1767	96	tax	tax	NOUN
inlawrev-27132	1767	97	court	court	NOUN
inlawrev-27132	1767	98	had	have	AUX
inlawrev-27132	1767	99	offered	offer	VERB
inlawrev-27132	1767	100	a	a	DET
inlawrev-27132	1767	101	questionable	questionable	ADJ
inlawrev-27132	1767	102	definition	definition	NOUN
inlawrev-27132	1767	103	of	of	ADP
inlawrev-27132	1767	104	“	"	PUNCT
inlawrev-27132	1767	105	burden	burden	NOUN
inlawrev-27132	1767	106	of	of	ADP
inlawrev-27132	1767	107	proof	proof	NOUN
inlawrev-27132	1767	108	”	"	PUNCT
inlawrev-27132	1767	109	that	that	PRON
inlawrev-27132	1767	110	mistakenly	mistakenly	ADV
inlawrev-27132	1767	111	interpreted	interpret	VERB
inlawrev-27132	1767	112	it	it	PRON
inlawrev-27132	1767	113	as	as	ADP
inlawrev-27132	1767	114	merely	merely	ADV
inlawrev-27132	1767	115	a	a	DET
inlawrev-27132	1767	116	synonym	synonym	NOUN
inlawrev-27132	1767	117	for	for	ADP
inlawrev-27132	1767	118	the	the	DET
inlawrev-27132	1767	119	term	term	NOUN
inlawrev-27132	1767	120	“	"	PUNCT
inlawrev-27132	1767	121	burden	burden	NOUN
inlawrev-27132	1767	122	of	of	ADP
inlawrev-27132	1767	123	production	production	NOUN
inlawrev-27132	1767	124	.	.	PUNCT
inlawrev-27132	1768	1	”712	”712	PUNCT
inlawrev-27132	1768	2	the	the	DET
inlawrev-27132	1768	3	supreme	supreme	PROPN
inlawrev-27132	1768	4	court	court	PROPN
inlawrev-27132	1768	5	explained	explain	VERB
inlawrev-27132	1768	6	that	that	SCONJ
inlawrev-27132	1768	7	the	the	DET
inlawrev-27132	1768	8	terms	term	NOUN
inlawrev-27132	1768	9	“	"	PUNCT
inlawrev-27132	1768	10	burden	burden	NOUN
inlawrev-27132	1768	11	of	of	ADP
inlawrev-27132	1768	12	proof	proof	NOUN
inlawrev-27132	1768	13	”	"	PUNCT
inlawrev-27132	1768	14	and	and	CCONJ
inlawrev-27132	1768	15	“	"	PUNCT
inlawrev-27132	1768	16	burden	burden	NOUN
inlawrev-27132	1768	17	of	of	ADP
inlawrev-27132	1768	18	production	production	NOUN
inlawrev-27132	1768	19	”	"	PUNCT
inlawrev-27132	1768	20	have	have	VERB
inlawrev-27132	1768	21	different	different	ADJ
inlawrev-27132	1768	22	meanings.713	meanings.713	NOUN
inlawrev-27132	1768	23	the	the	DET
inlawrev-27132	1768	24	“	"	PUNCT
inlawrev-27132	1768	25	burden	burden	NOUN
inlawrev-27132	1768	26	of	of	ADP
inlawrev-27132	1768	27	proof	proof	NOUN
inlawrev-27132	1768	28	”	"	PUNCT
inlawrev-27132	1768	29	(	(	PUNCT
inlawrev-27132	1768	30	also	also	ADV
inlawrev-27132	1768	31	called	call	VERB
inlawrev-27132	1768	32	the	the	DET
inlawrev-27132	1768	33	burden	burden	NOUN
inlawrev-27132	1768	34	of	of	ADP
inlawrev-27132	1768	35	persuasion	persuasion	NOUN
inlawrev-27132	1768	36	)	)	PUNCT
inlawrev-27132	1768	37	is	be	AUX
inlawrev-27132	1768	38	a	a	DET
inlawrev-27132	1768	39	party	party	NOUN
inlawrev-27132	1768	40	’s	’s	PART
inlawrev-27132	1768	41	duty	duty	NOUN
inlawrev-27132	1768	42	to	to	PART
inlawrev-27132	1768	43	prove	prove	VERB
inlawrev-27132	1768	44	a	a	DET
inlawrev-27132	1768	45	disputed	disputed	ADJ
inlawrev-27132	1768	46	assertion	assertion	NOUN
inlawrev-27132	1768	47	or	or	CCONJ
inlawrev-27132	1768	48	charge	charge	NOUN
inlawrev-27132	1768	49	to	to	ADP
inlawrev-27132	1768	50	a	a	DET
inlawrev-27132	1768	51	requisite	requisite	ADJ
inlawrev-27132	1768	52	degree	degree	NOUN
inlawrev-27132	1768	53	of	of	ADP
inlawrev-27132	1768	54	belief	belief	NOUN
inlawrev-27132	1768	55	that	that	SCONJ
inlawrev-27132	1768	56	a	a	DET
inlawrev-27132	1768	57	proposition	proposition	NOUN
inlawrev-27132	1768	58	of	of	ADP
inlawrev-27132	1768	59	fact	fact	NOUN
inlawrev-27132	1768	60	is	be	AUX
inlawrev-27132	1768	61	true	true	ADJ
inlawrev-27132	1768	62	.	.	PUNCT
inlawrev-27132	1769	1	in	in	ADP
inlawrev-27132	1769	2	civil	civil	ADJ
inlawrev-27132	1769	3	cases	case	NOUN
inlawrev-27132	1769	4	,	,	PUNCT
inlawrev-27132	1769	5	including	include	VERB
inlawrev-27132	1769	6	tax	tax	NOUN
inlawrev-27132	1769	7	cases	case	NOUN
inlawrev-27132	1769	8	,	,	PUNCT
inlawrev-27132	1769	9	a	a	DET
inlawrev-27132	1769	10	party	party	NOUN
inlawrev-27132	1769	11	’s	’s	PART
inlawrev-27132	1769	12	burden	burden	NOUN
inlawrev-27132	1769	13	of	of	ADP
inlawrev-27132	1769	14	proof	proof	NOUN
inlawrev-27132	1769	15	(	(	PUNCT
inlawrev-27132	1769	16	or	or	CCONJ
inlawrev-27132	1769	17	persuasion	persuasion	NOUN
inlawrev-27132	1769	18	)	)	PUNCT
inlawrev-27132	1769	19	is	be	AUX
inlawrev-27132	1769	20	usually	usually	ADV
inlawrev-27132	1769	21	“	"	PUNCT
inlawrev-27132	1769	22	by	by	ADP
inlawrev-27132	1769	23	a	a	DET
inlawrev-27132	1769	24	preponderance	preponderance	NOUN
inlawrev-27132	1769	25	of	of	ADP
inlawrev-27132	1769	26	the	the	DET
inlawrev-27132	1769	27	evidence	evidence	NOUN
inlawrev-27132	1769	28	.	.	PUNCT
inlawrev-27132	1770	1	”714	”714	PUNCT
inlawrev-27132	1770	2	in	in	ADP
inlawrev-27132	1770	3	criminal	criminal	ADJ
inlawrev-27132	1770	4	cases	case	NOUN
inlawrev-27132	1770	5	,	,	PUNCT
inlawrev-27132	1770	6	the	the	DET
inlawrev-27132	1770	7	705	705	NUM
inlawrev-27132	1770	8	.	.	PUNCT
inlawrev-27132	1771	1	i	i	PRON
inlawrev-27132	1771	2	d.	d.	PROPN
inlawrev-27132	1771	3	at	at	ADP
inlawrev-27132	1771	4	178	178	NUM
inlawrev-27132	1771	5	-	-	SYM
inlawrev-27132	1771	6	79	79	NUM
inlawrev-27132	1771	7	.	.	PUNCT
inlawrev-27132	1772	1	706	706	NUM
inlawrev-27132	1772	2	.	.	PUNCT
inlawrev-27132	1773	1	i	i	PRON
inlawrev-27132	1773	2	d.	d.	PROPN
inlawrev-27132	1773	3	at	at	ADP
inlawrev-27132	1773	4	179	179	NUM
inlawrev-27132	1773	5	(	(	PUNCT
inlawrev-27132	1773	6	emphasis	emphasis	NOUN
inlawrev-27132	1773	7	added	add	VERB
inlawrev-27132	1773	8	)	)	PUNCT
inlawrev-27132	1773	9	.	.	PUNCT
inlawrev-27132	1774	1	707	707	NUM
inlawrev-27132	1774	2	.	.	PUNCT
inlawrev-27132	1775	1	i	i	PRON
inlawrev-27132	1775	2	d.	d.	PROPN
inlawrev-27132	1775	3	at	at	ADP
inlawrev-27132	1775	4	178	178	NUM
inlawrev-27132	1775	5	.	.	PUNCT
inlawrev-27132	1776	1	708	708	NUM
inlawrev-27132	1776	2	.	.	PUNCT
inlawrev-27132	1777	1	i	i	PRON
inlawrev-27132	1777	2	d.	d.	PROPN
inlawrev-27132	1777	3	at	at	ADP
inlawrev-27132	1777	4	180	180	NUM
inlawrev-27132	1777	5	.	.	PUNCT
inlawrev-27132	1778	1	709	709	NUM
inlawrev-27132	1778	2	.	.	PUNCT
inlawrev-27132	1779	1	i	i	PRON
inlawrev-27132	1779	2	d.	d.	PROPN
inlawrev-27132	1779	3	710	710	NUM
inlawrev-27132	1779	4	.	.	PUNCT
inlawrev-27132	1780	1	i	i	PRON
inlawrev-27132	1780	2	d.	d.	PROPN
inlawrev-27132	1780	3	711	711	NUM
inlawrev-27132	1780	4	.	.	PUNCT
inlawrev-27132	1781	1	i	i	PRON
inlawrev-27132	1781	2	d.	d.	PROPN
inlawrev-27132	1781	3	at	at	ADP
inlawrev-27132	1781	4	179	179	NUM
inlawrev-27132	1781	5	.	.	PUNCT
inlawrev-27132	1782	1	712	712	NUM
inlawrev-27132	1782	2	.	.	PUNCT
inlawrev-27132	1783	1	i	i	PRON
inlawrev-27132	1783	2	d.	d.	PROPN
inlawrev-27132	1783	3	at	at	ADP
inlawrev-27132	1783	4	180	180	NUM
inlawrev-27132	1783	5	.	.	PUNCT
inlawrev-27132	1783	6	713	713	NUM
inlawrev-27132	1783	7	.	.	PUNCT
inlawrev-27132	1784	1	i	i	PRON
inlawrev-27132	1784	2	d.	d.	PROPN
inlawrev-27132	1784	3	714	714	NUM
inlawrev-27132	1784	4	.	.	PUNCT
inlawrev-27132	1785	1	see	see	VERB
inlawrev-27132	1785	2	,	,	PUNCT
inlawrev-27132	1785	3	e.g.	e.g.	ADV
inlawrev-27132	1785	4	,	,	PUNCT
inlawrev-27132	1785	5	kempf	kempf	PROPN
inlawrev-27132	1785	6	v.	v.	CCONJ
inlawrev-27132	1785	7	himsel	himsel	PROPN
inlawrev-27132	1785	8	,	,	PUNCT
inlawrev-27132	1785	9	516	516	NUM
inlawrev-27132	1785	10	,	,	PUNCT
inlawrev-27132	1785	11	98	98	NUM
inlawrev-27132	1785	12	n.e	n.e	PROPN
inlawrev-27132	1785	13	.	.	PROPN
inlawrev-27132	1785	14	200	200	NUM
inlawrev-27132	1785	15	,	,	PUNCT
inlawrev-27132	1785	16	212	212	NUM
inlawrev-27132	1785	17	(	(	PUNCT
inlawrev-27132	1785	18	ind	ind	NOUN
inlawrev-27132	1785	19	.	.	PUNCT
inlawrev-27132	1786	1	app	app	PROPN
inlawrev-27132	1786	2	.	.	PROPN
inlawrev-27132	1786	3	1951	1951	NUM
inlawrev-27132	1786	4	)	)	PUNCT
inlawrev-27132	1787	1	(	(	PUNCT
inlawrev-27132	1787	2	discussing	discuss	VERB
inlawrev-27132	1787	3	the	the	DET
inlawrev-27132	1787	4	burden	burden	NOUN
inlawrev-27132	1787	5	of	of	ADP
inlawrev-27132	1787	6	proof	proof	NOUN
inlawrev-27132	1787	7	or	or	CCONJ
inlawrev-27132	1787	8	persuasion	persuasion	NOUN
inlawrev-27132	1787	9	in	in	ADP
inlawrev-27132	1787	10	civil	civil	ADJ
inlawrev-27132	1787	11	cases	case	NOUN
inlawrev-27132	1787	12	)	)	PUNCT
inlawrev-27132	1787	13	;	;	PUNCT
inlawrev-27132	1787	14	tell	tell	VERB
inlawrev-27132	1787	15	city	city	NOUN
inlawrev-27132	1787	16	boatworks	boatwork	NOUN
inlawrev-27132	1787	17	,	,	PUNCT
inlawrev-27132	1787	18	inc	inc	PROPN
inlawrev-27132	1787	19	.	.	PROPN
inlawrev-27132	1788	1	v.	v.	PROPN
inlawrev-27132	1788	2	ind	ind	PROPN
inlawrev-27132	1788	3	.	.	PUNCT
inlawrev-27132	1789	1	dep’t	dep’t	NOUN
inlawrev-27132	1789	2	of	of	ADP
inlawrev-27132	1789	3	state	state	NOUN
inlawrev-27132	1789	4	revenue	revenue	NOUN
inlawrev-27132	1789	5	,	,	PUNCT
inlawrev-27132	1789	6	162	162	NUM
inlawrev-27132	1789	7	732	732	NUM
inlawrev-27132	1789	8	indiana	indiana	PROPN
inlawrev-27132	1789	9	law	law	PROPN
inlawrev-27132	1789	10	review	review	NOUN
inlawrev-27132	1790	1	[	[	X
inlawrev-27132	1790	2	vol	vol	NOUN
inlawrev-27132	1790	3	.	.	PUNCT
inlawrev-27132	1790	4	55:669	55:669	NUM
inlawrev-27132	1790	5	prosecution	prosecution	NOUN
inlawrev-27132	1790	6	’s	’s	PART
inlawrev-27132	1790	7	burden	burden	NOUN
inlawrev-27132	1790	8	of	of	ADP
inlawrev-27132	1790	9	proof	proof	NOUN
inlawrev-27132	1790	10	is	be	AUX
inlawrev-27132	1790	11	“	"	PUNCT
inlawrev-27132	1790	12	beyond	beyond	ADP
inlawrev-27132	1790	13	a	a	DET
inlawrev-27132	1790	14	reasonable	reasonable	ADJ
inlawrev-27132	1790	15	doubt	doubt	NOUN
inlawrev-27132	1790	16	.	.	PUNCT
inlawrev-27132	1791	1	”715	”715	VERB
inlawrev-27132	1791	2	the	the	DET
inlawrev-27132	1791	3	“	"	PUNCT
inlawrev-27132	1791	4	burden	burden	NOUN
inlawrev-27132	1791	5	of	of	ADP
inlawrev-27132	1791	6	production	production	NOUN
inlawrev-27132	1791	7	,	,	PUNCT
inlawrev-27132	1791	8	”	"	PUNCT
inlawrev-27132	1791	9	on	on	ADP
inlawrev-27132	1791	10	the	the	DET
inlawrev-27132	1791	11	other	other	ADJ
inlawrev-27132	1791	12	hand	hand	NOUN
inlawrev-27132	1791	13	,	,	PUNCT
inlawrev-27132	1791	14	is	be	AUX
inlawrev-27132	1791	15	a	a	DET
inlawrev-27132	1791	16	party	party	NOUN
inlawrev-27132	1791	17	’s	’s	PART
inlawrev-27132	1791	18	duty	duty	NOUN
inlawrev-27132	1791	19	to	to	PART
inlawrev-27132	1791	20	introduce	introduce	VERB
inlawrev-27132	1791	21	enough	enough	ADJ
inlawrev-27132	1791	22	evidence	evidence	NOUN
inlawrev-27132	1791	23	on	on	ADP
inlawrev-27132	1791	24	an	an	DET
inlawrev-27132	1791	25	issue	issue	NOUN
inlawrev-27132	1791	26	to	to	PART
inlawrev-27132	1791	27	establish	establish	VERB
inlawrev-27132	1791	28	a	a	DET
inlawrev-27132	1791	29	prima	prima	NOUN
inlawrev-27132	1791	30	facie	facie	NOUN
inlawrev-27132	1791	31	case	case	NOUN
inlawrev-27132	1791	32	and	and	CCONJ
inlawrev-27132	1791	33	have	have	VERB
inlawrev-27132	1791	34	the	the	DET
inlawrev-27132	1791	35	issue	issue	NOUN
inlawrev-27132	1791	36	decided	decide	VERB
inlawrev-27132	1791	37	by	by	ADP
inlawrev-27132	1791	38	a	a	DET
inlawrev-27132	1791	39	judge	judge	NOUN
inlawrev-27132	1791	40	or	or	CCONJ
inlawrev-27132	1791	41	jury.716	jury.716	NOUN
inlawrev-27132	1791	42	in	in	ADP
inlawrev-27132	1791	43	other	other	ADJ
inlawrev-27132	1791	44	words	word	NOUN
inlawrev-27132	1791	45	,	,	PUNCT
inlawrev-27132	1791	46	said	say	VERB
inlawrev-27132	1791	47	the	the	DET
inlawrev-27132	1791	48	supreme	supreme	PROPN
inlawrev-27132	1791	49	court	court	PROPN
inlawrev-27132	1791	50	,	,	PUNCT
inlawrev-27132	1791	51	the	the	DET
inlawrev-27132	1791	52	tax	tax	NOUN
inlawrev-27132	1791	53	court	court	NOUN
inlawrev-27132	1791	54	mistakenly	mistakenly	ADV
inlawrev-27132	1791	55	interpreted	interpret	VERB
inlawrev-27132	1791	56	“	"	PUNCT
inlawrev-27132	1791	57	burden	burden	NOUN
inlawrev-27132	1791	58	of	of	ADP
inlawrev-27132	1791	59	proof	proof	NOUN
inlawrev-27132	1791	60	”	"	PUNCT
inlawrev-27132	1791	61	in	in	ADP
inlawrev-27132	1791	62	§	§	PROPN
inlawrev-27132	1791	63	17.2	17.2	NUM
inlawrev-27132	1791	64	’s	’s	PART
inlawrev-27132	1791	65	reversionary	reversionary	ADJ
inlawrev-27132	1791	66	clause	clause	NOUN
inlawrev-27132	1791	67	synonymously	synonymously	ADV
inlawrev-27132	1791	68	with	with	ADP
inlawrev-27132	1791	69	the	the	DET
inlawrev-27132	1791	70	burden	burden	NOUN
inlawrev-27132	1791	71	of	of	ADP
inlawrev-27132	1791	72	production	production	NOUN
inlawrev-27132	1791	73	,	,	PUNCT
inlawrev-27132	1791	74	rather	rather	ADV
inlawrev-27132	1791	75	than	than	ADP
inlawrev-27132	1791	76	correctly	correctly	ADV
inlawrev-27132	1791	77	with	with	ADP
inlawrev-27132	1791	78	burden	burden	NOUN
inlawrev-27132	1791	79	of	of	ADP
inlawrev-27132	1791	80	persuasion	persuasion	NOUN
inlawrev-27132	1791	81	.	.	PUNCT
inlawrev-27132	1792	1	the	the	DET
inlawrev-27132	1792	2	supreme	supreme	PROPN
inlawrev-27132	1792	3	court	court	PROPN
inlawrev-27132	1792	4	noted	note	VERB
inlawrev-27132	1792	5	that	that	SCONJ
inlawrev-27132	1792	6	the	the	DET
inlawrev-27132	1792	7	indiana	indiana	PROPN
inlawrev-27132	1792	8	general	general	PROPN
inlawrev-27132	1792	9	assembly	assembly	PROPN
inlawrev-27132	1792	10	used	use	VERB
inlawrev-27132	1792	11	“	"	PUNCT
inlawrev-27132	1792	12	burden	burden	NOUN
inlawrev-27132	1792	13	of	of	ADP
inlawrev-27132	1792	14	proof	proof	NOUN
inlawrev-27132	1792	15	,	,	PUNCT
inlawrev-27132	1792	16	”	"	PUNCT
inlawrev-27132	1792	17	not	not	PART
inlawrev-27132	1792	18	“	"	PUNCT
inlawrev-27132	1792	19	burden	burden	NOUN
inlawrev-27132	1792	20	of	of	ADP
inlawrev-27132	1792	21	production	production	NOUN
inlawrev-27132	1792	22	”	"	PUNCT
inlawrev-27132	1792	23	in	in	ADP
inlawrev-27132	1792	24	§	§	PROPN
inlawrev-27132	1792	25	17.2.717	17.2.717	NUM
inlawrev-27132	1792	26	the	the	DET
inlawrev-27132	1792	27	supreme	supreme	PROPN
inlawrev-27132	1792	28	court	court	PROPN
inlawrev-27132	1792	29	held	hold	VERB
inlawrev-27132	1792	30	that	that	SCONJ
inlawrev-27132	1792	31	the	the	DET
inlawrev-27132	1792	32	tax	tax	NOUN
inlawrev-27132	1792	33	court	court	NOUN
inlawrev-27132	1792	34	’s	’s	PART
inlawrev-27132	1792	35	interpretation	interpretation	NOUN
inlawrev-27132	1792	36	of	of	ADP
inlawrev-27132	1792	37	the	the	DET
inlawrev-27132	1792	38	phrase	phrase	NOUN
inlawrev-27132	1792	39	“	"	PUNCT
inlawrev-27132	1792	40	burden	burden	NOUN
inlawrev-27132	1792	41	of	of	ADP
inlawrev-27132	1792	42	proof	proof	NOUN
inlawrev-27132	1792	43	”	"	PUNCT
inlawrev-27132	1792	44	contravened	contravene	VERB
inlawrev-27132	1792	45	§	§	PROPN
inlawrev-27132	1792	46	17.2	17.2	NUM
inlawrev-27132	1792	47	’s	’s	PART
inlawrev-27132	1792	48	plain	plain	ADJ
inlawrev-27132	1792	49	language.718	language.718	PROPN
inlawrev-27132	1792	50	accordingly	accordingly	ADV
inlawrev-27132	1792	51	,	,	PUNCT
inlawrev-27132	1792	52	the	the	DET
inlawrev-27132	1792	53	supreme	supreme	PROPN
inlawrev-27132	1792	54	court	court	PROPN
inlawrev-27132	1792	55	decided	decide	VERB
inlawrev-27132	1792	56	to	to	PART
inlawrev-27132	1792	57	give	give	VERB
inlawrev-27132	1792	58	effect	effect	NOUN
inlawrev-27132	1792	59	to	to	ADP
inlawrev-27132	1792	60	the	the	DET
inlawrev-27132	1792	61	general	general	ADJ
inlawrev-27132	1792	62	assembly	assembly	NOUN
inlawrev-27132	1792	63	’s	’s	PART
inlawrev-27132	1792	64	specific	specific	ADJ
inlawrev-27132	1792	65	wording	wording	NOUN
inlawrev-27132	1792	66	and	and	CCONJ
inlawrev-27132	1792	67	the	the	DET
inlawrev-27132	1792	68	wording	wording	NOUN
inlawrev-27132	1792	69	’s	’s	PART
inlawrev-27132	1792	70	plain	plain	ADJ
inlawrev-27132	1792	71	meaning	meaning	NOUN
inlawrev-27132	1792	72	and	and	CCONJ
inlawrev-27132	1792	73	hold	hold	VERB
inlawrev-27132	1792	74	that	that	SCONJ
inlawrev-27132	1792	75	the	the	DET
inlawrev-27132	1792	76	term	term	NOUN
inlawrev-27132	1792	77	“	"	PUNCT
inlawrev-27132	1792	78	burden	burden	NOUN
inlawrev-27132	1792	79	of	of	ADP
inlawrev-27132	1792	80	proof	proof	NOUN
inlawrev-27132	1792	81	”	"	PUNCT
inlawrev-27132	1792	82	means	mean	VERB
inlawrev-27132	1792	83	more	more	ADJ
inlawrev-27132	1792	84	than	than	ADP
inlawrev-27132	1792	85	“	"	PUNCT
inlawrev-27132	1792	86	burden	burden	NOUN
inlawrev-27132	1792	87	of	of	ADP
inlawrev-27132	1792	88	production	production	NOUN
inlawrev-27132	1792	89	.	.	PUNCT
inlawrev-27132	1792	90	”719	”719	PUNCT
inlawrev-27132	1793	1	because	because	SCONJ
inlawrev-27132	1793	2	the	the	DET
inlawrev-27132	1793	3	ibtr	ibtr	VERB
inlawrev-27132	1793	4	determined	determine	VERB
inlawrev-27132	1793	5	that	that	SCONJ
inlawrev-27132	1793	6	neither	neither	DET
inlawrev-27132	1793	7	party	party	NOUN
inlawrev-27132	1793	8	met	meet	VERB
inlawrev-27132	1793	9	their	their	PRON
inlawrev-27132	1793	10	burden	burden	NOUN
inlawrev-27132	1793	11	of	of	ADP
inlawrev-27132	1793	12	proof	proof	NOUN
inlawrev-27132	1793	13	,	,	PUNCT
inlawrev-27132	1793	14	the	the	DET
inlawrev-27132	1793	15	supreme	supreme	PROPN
inlawrev-27132	1793	16	court	court	PROPN
inlawrev-27132	1793	17	held	hold	VERB
inlawrev-27132	1793	18	that	that	SCONJ
inlawrev-27132	1793	19	the	the	DET
inlawrev-27132	1793	20	assessor	assessor	NOUN
inlawrev-27132	1793	21	failed	fail	VERB
inlawrev-27132	1793	22	to	to	PART
inlawrev-27132	1793	23	satisfy	satisfy	VERB
inlawrev-27132	1793	24	its	its	PRON
inlawrev-27132	1793	25	burden	burden	NOUN
inlawrev-27132	1793	26	of	of	ADP
inlawrev-27132	1793	27	proof	proof	NOUN
inlawrev-27132	1793	28	(	(	PUNCT
inlawrev-27132	1793	29	or	or	CCONJ
inlawrev-27132	1793	30	persuasion	persuasion	NOUN
inlawrev-27132	1793	31	)	)	PUNCT
inlawrev-27132	1793	32	and	and	CCONJ
inlawrev-27132	1793	33	that	that	SCONJ
inlawrev-27132	1793	34	§	§	PROPN
inlawrev-27132	1793	35	17.2	17.2	NUM
inlawrev-27132	1793	36	’s	’s	PART
inlawrev-27132	1793	37	reversionary	reversionary	ADJ
inlawrev-27132	1793	38	clause	clause	NOUN
inlawrev-27132	1793	39	mandated	mandate	VERB
inlawrev-27132	1793	40	that	that	DET
inlawrev-27132	1793	41	southlake	southlake	NOUN
inlawrev-27132	1793	42	’s	’s	PART
inlawrev-27132	1793	43	assessment	assessment	NOUN
inlawrev-27132	1793	44	revert	revert	VERB
inlawrev-27132	1793	45	to	to	ADP
inlawrev-27132	1793	46	that	that	PRON
inlawrev-27132	1793	47	of	of	ADP
inlawrev-27132	1793	48	2010.720	2010.720	PROPN
inlawrev-27132	1793	49	for	for	ADP
inlawrev-27132	1793	50	these	these	DET
inlawrev-27132	1793	51	reasons	reason	NOUN
inlawrev-27132	1793	52	,	,	PUNCT
inlawrev-27132	1793	53	the	the	DET
inlawrev-27132	1793	54	supreme	supreme	PROPN
inlawrev-27132	1793	55	court	court	PROPN
inlawrev-27132	1793	56	reversed	reverse	VERB
inlawrev-27132	1793	57	the	the	DET
inlawrev-27132	1793	58	tax	tax	NOUN
inlawrev-27132	1793	59	court	court	NOUN
inlawrev-27132	1793	60	’s	’s	PART
inlawrev-27132	1793	61	decision.721	decision.721	PROPN
inlawrev-27132	1793	62	n.e.2d	n.e.2d	NOUN
inlawrev-27132	1793	63	603	603	NUM
inlawrev-27132	1793	64	,	,	PUNCT
inlawrev-27132	1793	65	623	623	NUM
inlawrev-27132	1793	66	(	(	PUNCT
inlawrev-27132	1793	67	ind	ind	NOUN
inlawrev-27132	1793	68	.	.	PUNCT
inlawrev-27132	1794	1	t.c	t.c	PROPN
inlawrev-27132	1794	2	.	.	PROPN
inlawrev-27132	1794	3	2020	2020	NUM
inlawrev-27132	1794	4	)	)	PUNCT
inlawrev-27132	1794	5	(	(	PUNCT
inlawrev-27132	1794	6	discussing	discuss	VERB
inlawrev-27132	1794	7	the	the	DET
inlawrev-27132	1794	8	burden	burden	NOUN
inlawrev-27132	1794	9	of	of	ADP
inlawrev-27132	1794	10	proof	proof	NOUN
inlawrev-27132	1794	11	or	or	CCONJ
inlawrev-27132	1794	12	persuasion	persuasion	NOUN
inlawrev-27132	1794	13	in	in	ADP
inlawrev-27132	1794	14	tax	tax	NOUN
inlawrev-27132	1794	15	cases	case	NOUN
inlawrev-27132	1794	16	)	)	PUNCT
inlawrev-27132	1794	17	.	.	PUNCT
inlawrev-27132	1795	1	715	715	X
inlawrev-27132	1795	2	.	.	PUNCT
inlawrev-27132	1796	1	see	see	VERB
inlawrev-27132	1796	2	ind	ind	PROPN
inlawrev-27132	1796	3	.	.	PUNCT
inlawrev-27132	1797	1	code	code	PROPN
inlawrev-27132	1797	2	§	§	PROPN
inlawrev-27132	1797	3	35	35	NUM
inlawrev-27132	1797	4	-	-	SYM
inlawrev-27132	1797	5	41	41	NUM
inlawrev-27132	1797	6	-	-	PUNCT
inlawrev-27132	1797	7	4	4	NUM
inlawrev-27132	1797	8	-	-	NUM
inlawrev-27132	1797	9	1(a	1(a	NUM
inlawrev-27132	1797	10	)	)	PUNCT
inlawrev-27132	1797	11	.	.	PUNCT
inlawrev-27132	1798	1	716	716	NUM
inlawrev-27132	1798	2	.	.	X
inlawrev-27132	1798	3	southlake	southlake	NOUN
inlawrev-27132	1798	4	,	,	PUNCT
inlawrev-27132	1798	5	174	174	NUM
inlawrev-27132	1798	6	n.e.3d	n.e.3d	NUM
inlawrev-27132	1798	7	at	at	ADP
inlawrev-27132	1798	8	180	180	NUM
inlawrev-27132	1798	9	;	;	PUNCT
inlawrev-27132	1798	10	see	see	VERB
inlawrev-27132	1798	11	also	also	ADV
inlawrev-27132	1798	12	peabody	peabody	PROPN
inlawrev-27132	1798	13	coal	coal	PROPN
inlawrev-27132	1798	14	co.	co.	PROPN
inlawrev-27132	1799	1	v.	v.	ADP
inlawrev-27132	1799	2	ralston	ralston	PROPN
inlawrev-27132	1799	3	,	,	PUNCT
inlawrev-27132	1799	4	578	578	NUM
inlawrev-27132	1799	5	n.e.2d	n.e.2d	NOUN
inlawrev-27132	1799	6	751	751	NUM
inlawrev-27132	1799	7	,	,	PUNCT
inlawrev-27132	1799	8	75354	75354	NUM
inlawrev-27132	1799	9	(	(	PUNCT
inlawrev-27132	1799	10	ind	ind	NOUN
inlawrev-27132	1799	11	.	.	PUNCT
inlawrev-27132	1800	1	ct	ct	PROPN
inlawrev-27132	1800	2	.	.	PUNCT
inlawrev-27132	1801	1	app	app	PROPN
inlawrev-27132	1801	2	.	.	PROPN
inlawrev-27132	1801	3	1991	1991	NUM
inlawrev-27132	1801	4	)	)	PUNCT
inlawrev-27132	1801	5	(	(	PUNCT
inlawrev-27132	1801	6	discussing	discuss	VERB
inlawrev-27132	1801	7	the	the	DET
inlawrev-27132	1801	8	burdens	burden	NOUN
inlawrev-27132	1801	9	of	of	ADP
inlawrev-27132	1801	10	persuasion	persuasion	NOUN
inlawrev-27132	1801	11	and	and	CCONJ
inlawrev-27132	1801	12	production	production	NOUN
inlawrev-27132	1801	13	in	in	ADP
inlawrev-27132	1801	14	general	general	ADJ
inlawrev-27132	1801	15	)	)	PUNCT
inlawrev-27132	1801	16	.	.	PUNCT
inlawrev-27132	1802	1	717	717	NUM
inlawrev-27132	1802	2	.	.	X
inlawrev-27132	1802	3	southlake	southlake	NOUN
inlawrev-27132	1802	4	,	,	PUNCT
inlawrev-27132	1802	5	174	174	NUM
inlawrev-27132	1802	6	n.e.3d	n.e.3d	NUM
inlawrev-27132	1802	7	at	at	ADP
inlawrev-27132	1802	8	180	180	NUM
inlawrev-27132	1802	9	.	.	PUNCT
inlawrev-27132	1803	1	718	718	NUM
inlawrev-27132	1803	2	.	.	PUNCT
inlawrev-27132	1804	1	i	i	PRON
inlawrev-27132	1804	2	d.	d.	PROPN
inlawrev-27132	1804	3	719	719	NUM
inlawrev-27132	1804	4	.	.	PUNCT
inlawrev-27132	1805	1	i	i	PRON
inlawrev-27132	1805	2	d.	d.	PROPN
inlawrev-27132	1805	3	720	720	NUM
inlawrev-27132	1805	4	.	.	PUNCT
inlawrev-27132	1806	1	i	i	PRON
inlawrev-27132	1806	2	d.	d.	PROPN
inlawrev-27132	1806	3	at	at	ADP
inlawrev-27132	1806	4	181	181	NUM
inlawrev-27132	1806	5	.	.	PUNCT
inlawrev-27132	1807	1	721	721	NUM
inlawrev-27132	1807	2	.	.	PUNCT
inlawrev-27132	1808	1	i	i	PRON
inlawrev-27132	1808	2	d.	d.	PROPN