id	sid	tid	token	lemma	pos
inlawrev-27450	1	1	recent	recent	ADJ
inlawrev-27450	1	2	developments	development	NOUN
inlawrev-27450	1	3	in	in	ADP
inlawrev-27450	1	4	indiana	indiana	PROPN
inlawrev-27450	1	5	’s	’s	PART
inlawrev-27450	1	6	tax	tax	NOUN
inlawrev-27450	1	7	case	case	NOUN
inlawrev-27450	1	8	law	law	NOUN
inlawrev-27450	1	9	:	:	PUNCT
inlawrev-27450	1	10	survey	survey	VERB
inlawrev-27450	1	11	2022	2022	NUM
inlawrev-27450	1	12	andrew	andrew	PROPN
inlawrev-27450	1	13	w.	w.	PROPN
inlawrev-27450	1	14	swain	swain	PROPN
inlawrev-27450	1	15	*	*	PROPN
inlawrev-27450	1	16	introduction	introduction	NOUN
inlawrev-27450	1	17	this	this	DET
inlawrev-27450	1	18	article	article	NOUN
inlawrev-27450	1	19	surveys	survey	VERB
inlawrev-27450	1	20	the	the	DET
inlawrev-27450	1	21	tax	tax	NOUN
inlawrev-27450	1	22	decisions	decision	NOUN
inlawrev-27450	1	23	issued	issue	VERB
inlawrev-27450	1	24	by	by	ADP
inlawrev-27450	1	25	the	the	DET
inlawrev-27450	1	26	indiana	indiana	PROPN
inlawrev-27450	1	27	supreme	supreme	PROPN
inlawrev-27450	1	28	court	court	PROPN
inlawrev-27450	1	29	(	(	PUNCT
inlawrev-27450	1	30	“	"	PUNCT
inlawrev-27450	1	31	supreme	supreme	PROPN
inlawrev-27450	1	32	court	court	PROPN
inlawrev-27450	1	33	”	"	PUNCT
inlawrev-27450	1	34	)	)	PUNCT
inlawrev-27450	1	35	and	and	CCONJ
inlawrev-27450	1	36	the	the	DET
inlawrev-27450	1	37	indiana	indiana	PROPN
inlawrev-27450	1	38	tax	tax	PROPN
inlawrev-27450	1	39	court	court	NOUN
inlawrev-27450	1	40	(	(	PUNCT
inlawrev-27450	1	41	“	"	PUNCT
inlawrev-27450	1	42	tax	tax	NOUN
inlawrev-27450	1	43	court	court	NOUN
inlawrev-27450	1	44	”	"	PUNCT
inlawrev-27450	1	45	)	)	PUNCT
inlawrev-27450	1	46	from	from	ADP
inlawrev-27450	1	47	december	december	PROPN
inlawrev-27450	1	48	1	1	NUM
inlawrev-27450	1	49	,	,	PUNCT
inlawrev-27450	1	50	2021	2021	NUM
inlawrev-27450	1	51	to	to	ADP
inlawrev-27450	1	52	october	october	PROPN
inlawrev-27450	1	53	31	31	NUM
inlawrev-27450	1	54	,	,	PUNCT
inlawrev-27450	1	55	2022	2022	NUM
inlawrev-27450	1	56	.	.	PUNCT
inlawrev-27450	2	1	during	during	ADP
inlawrev-27450	2	2	this	this	DET
inlawrev-27450	2	3	period	period	NOUN
inlawrev-27450	2	4	,	,	PUNCT
inlawrev-27450	2	5	the	the	DET
inlawrev-27450	2	6	tax	tax	NOUN
inlawrev-27450	2	7	court	court	NOUN
inlawrev-27450	2	8	issued	issue	VERB
inlawrev-27450	2	9	twelve	twelve	NUM
inlawrev-27450	2	10	published	publish	VERB
inlawrev-27450	2	11	opinions	opinion	NOUN
inlawrev-27450	2	12	—	—	PUNCT
inlawrev-27450	2	13	eleven	eleven	NUM
inlawrev-27450	2	14	concerning	concern	VERB
inlawrev-27450	2	15	real	real	ADJ
inlawrev-27450	2	16	property	property	NOUN
inlawrev-27450	2	17	tax	tax	NOUN
inlawrev-27450	2	18	and	and	CCONJ
inlawrev-27450	2	19	one	one	NUM
inlawrev-27450	2	20	concerning	concern	VERB
inlawrev-27450	2	21	income	income	NOUN
inlawrev-27450	2	22	tax.1	tax.1	VERB
inlawrev-27450	2	23	the	the	DET
inlawrev-27450	2	24	supreme	supreme	PROPN
inlawrev-27450	2	25	court	court	PROPN
inlawrev-27450	2	26	did	do	AUX
inlawrev-27450	2	27	not	not	PART
inlawrev-27450	2	28	issue	issue	VERB
inlawrev-27450	2	29	any	any	DET
inlawrev-27450	2	30	tax	tax	NOUN
inlawrev-27450	2	31	-	-	PUNCT
inlawrev-27450	2	32	related	relate	VERB
inlawrev-27450	2	33	opinions	opinion	NOUN
inlawrev-27450	2	34	during	during	ADP
inlawrev-27450	2	35	this	this	DET
inlawrev-27450	2	36	period	period	NOUN
inlawrev-27450	2	37	.	.	PUNCT
inlawrev-27450	3	1	the	the	DET
inlawrev-27450	3	2	article	article	NOUN
inlawrev-27450	3	3	also	also	ADV
inlawrev-27450	3	4	discusses	discuss	VERB
inlawrev-27450	3	5	the	the	DET
inlawrev-27450	3	6	indiana	indiana	PROPN
inlawrev-27450	3	7	general	general	PROPN
inlawrev-27450	3	8	assembly	assembly	PROPN
inlawrev-27450	3	9	’s	’s	PART
inlawrev-27450	3	10	repeal	repeal	NOUN
inlawrev-27450	3	11	of	of	ADP
inlawrev-27450	3	12	a	a	DET
inlawrev-27450	3	13	property	property	NOUN
inlawrev-27450	3	14	tax	tax	NOUN
inlawrev-27450	3	15	statute	statute	NOUN
inlawrev-27450	3	16	that	that	PRON
inlawrev-27450	3	17	overrides	override	VERB
inlawrev-27450	3	18	a	a	DET
inlawrev-27450	3	19	2021	2021	NUM
inlawrev-27450	3	20	supreme	supreme	PROPN
inlawrev-27450	3	21	court	court	PROPN
inlawrev-27450	3	22	tax	tax	NOUN
inlawrev-27450	3	23	decision	decision	NOUN
inlawrev-27450	3	24	and	and	CCONJ
inlawrev-27450	3	25	a	a	DET
inlawrev-27450	3	26	2022	2022	NUM
inlawrev-27450	3	27	tax	tax	NOUN
inlawrev-27450	3	28	court	court	NOUN
inlawrev-27450	3	29	decision	decision	NOUN
inlawrev-27450	3	30	that	that	PRON
inlawrev-27450	3	31	relied	rely	VERB
inlawrev-27450	3	32	on	on	ADP
inlawrev-27450	3	33	it	it	PRON
inlawrev-27450	3	34	.	.	PUNCT
inlawrev-27450	4	1	i.	i.	PROPN
inlawrev-27450	4	2	indiana	indiana	PROPN
inlawrev-27450	4	3	tax	tax	PROPN
inlawrev-27450	4	4	court	court	NOUN
inlawrev-27450	4	5	decisions	decision	NOUN
inlawrev-27450	4	6	a.	a.	NOUN
inlawrev-27450	4	7	real	real	ADJ
inlawrev-27450	4	8	property	property	NOUN
inlawrev-27450	4	9	tax	tax	NOUN
inlawrev-27450	4	10	1	1	NUM
inlawrev-27450	4	11	.	.	PUNCT
inlawrev-27450	4	12	matthew	matthew	PROPN
inlawrev-27450	4	13	a.	a.	PROPN
inlawrev-27450	4	14	schiffler	schiffler	PROPN
inlawrev-27450	4	15	v.	v.	PROPN
inlawrev-27450	4	16	marion	marion	PROPN
inlawrev-27450	4	17	county	county	PROPN
inlawrev-27450	4	18	assessor.2	assessor.2	PROPN
inlawrev-27450	4	19	—	—	PUNCT
inlawrev-27450	4	20	the	the	DET
inlawrev-27450	4	21	issue	issue	NOUN
inlawrev-27450	4	22	before	before	SCONJ
inlawrev-27450	4	23	the	the	DET
inlawrev-27450	4	24	tax	tax	NOUN
inlawrev-27450	4	25	court	court	NOUN
inlawrev-27450	4	26	was	be	AUX
inlawrev-27450	4	27	whether	whether	SCONJ
inlawrev-27450	4	28	the	the	DET
inlawrev-27450	4	29	indiana	indiana	PROPN
inlawrev-27450	4	30	board	board	PROPN
inlawrev-27450	4	31	of	of	ADP
inlawrev-27450	4	32	tax	tax	NOUN
inlawrev-27450	4	33	review	review	NOUN
inlawrev-27450	4	34	(	(	PUNCT
inlawrev-27450	4	35	“	"	PUNCT
inlawrev-27450	4	36	ibtr	ibtr	ADJ
inlawrev-27450	4	37	”	"	PUNCT
inlawrev-27450	4	38	)	)	PUNCT
inlawrev-27450	4	39	erroneously	erroneously	ADV
inlawrev-27450	4	40	used	use	VERB
inlawrev-27450	4	41	a	a	DET
inlawrev-27450	4	42	combination	combination	NOUN
inlawrev-27450	4	43	of	of	ADP
inlawrev-27450	4	44	the	the	DET
inlawrev-27450	4	45	1	1	NUM
inlawrev-27450	4	46	%	%	NOUN
inlawrev-27450	4	47	,	,	PUNCT
inlawrev-27450	4	48	2	2	NUM
inlawrev-27450	4	49	%	%	NOUN
inlawrev-27450	4	50	,	,	PUNCT
inlawrev-27450	4	51	and	and	CCONJ
inlawrev-27450	4	52	3	3	NUM
inlawrev-27450	4	53	%	%	NOUN
inlawrev-27450	4	54	property	property	NOUN
inlawrev-27450	4	55	tax	tax	NOUN
inlawrev-27450	4	56	caps	cap	NOUN
inlawrev-27450	4	57	when	when	SCONJ
inlawrev-27450	4	58	it	it	PRON
inlawrev-27450	4	59	calculated	calculate	VERB
inlawrev-27450	4	60	the	the	DET
inlawrev-27450	4	61	2019	2019	NUM
inlawrev-27450	4	62	real	real	ADJ
inlawrev-27450	4	63	property	property	NOUN
inlawrev-27450	4	64	tax	tax	NOUN
inlawrev-27450	4	65	liability	liability	NOUN
inlawrev-27450	4	66	of	of	ADP
inlawrev-27450	4	67	a	a	DET
inlawrev-27450	4	68	residential	residential	ADJ
inlawrev-27450	4	69	property	property	NOUN
inlawrev-27450	4	70	and	and	CCONJ
inlawrev-27450	4	71	its	its	PRON
inlawrev-27450	4	72	improvements.3	improvements.3	PROPN
inlawrev-27450	4	73	matthew	matthew	PROPN
inlawrev-27450	4	74	schiffler	schiffler	PROPN
inlawrev-27450	4	75	(	(	PUNCT
inlawrev-27450	4	76	schiffler	schiffler	NOUN
inlawrev-27450	4	77	)	)	PUNCT
inlawrev-27450	4	78	owned	own	VERB
inlawrev-27450	4	79	residential	residential	ADJ
inlawrev-27450	4	80	real	real	ADJ
inlawrev-27450	4	81	property	property	NOUN
inlawrev-27450	4	82	in	in	ADP
inlawrev-27450	4	83	indianapolis	indianapolis	PROPN
inlawrev-27450	4	84	,	,	PUNCT
inlawrev-27450	4	85	indiana	indiana	PROPN
inlawrev-27450	4	86	,	,	PUNCT
inlawrev-27450	4	87	located	locate	VERB
inlawrev-27450	4	88	in	in	ADP
inlawrev-27450	4	89	marion	marion	NOUN
inlawrev-27450	4	90	county.4	county.4	NOUN
inlawrev-27450	4	91	the	the	DET
inlawrev-27450	4	92	property	property	NOUN
inlawrev-27450	4	93	consisted	consist	VERB
inlawrev-27450	4	94	of	of	ADP
inlawrev-27450	4	95	2.56	2.56	NUM
inlawrev-27450	4	96	acres	acre	NOUN
inlawrev-27450	4	97	on	on	ADP
inlawrev-27450	4	98	which	which	PRON
inlawrev-27450	4	99	sat	sit	VERB
inlawrev-27450	4	100	a	a	DET
inlawrev-27450	4	101	house	house	NOUN
inlawrev-27450	4	102	with	with	ADP
inlawrev-27450	4	103	an	an	DET
inlawrev-27450	4	104	attached	attached	ADJ
inlawrev-27450	4	105	garage	garage	NOUN
inlawrev-27450	4	106	,	,	PUNCT
inlawrev-27450	4	107	a	a	DET
inlawrev-27450	4	108	detached	detach	VERB
inlawrev-27450	4	109	carriage	carriage	NOUN
inlawrev-27450	4	110	house	house	NOUN
inlawrev-27450	4	111	,	,	PUNCT
inlawrev-27450	4	112	and	and	CCONJ
inlawrev-27450	4	113	a	a	DET
inlawrev-27450	4	114	detached	detach	VERB
inlawrev-27450	4	115	two	two	NUM
inlawrev-27450	4	116	-	-	PUNCT
inlawrev-27450	4	117	car	car	NOUN
inlawrev-27450	4	118	garage.5	garage.5	VERB
inlawrev-27450	4	119	for	for	ADP
inlawrev-27450	4	120	the	the	DET
inlawrev-27450	4	121	2019	2019	NUM
inlawrev-27450	4	122	residential	residential	ADJ
inlawrev-27450	4	123	real	real	ADJ
inlawrev-27450	4	124	property	property	NOUN
inlawrev-27450	4	125	tax	tax	NOUN
inlawrev-27450	4	126	year	year	NOUN
inlawrev-27450	4	127	,	,	PUNCT
inlawrev-27450	4	128	the	the	DET
inlawrev-27450	4	129	marion	marion	PROPN
inlawrev-27450	4	130	county	county	PROPN
inlawrev-27450	4	131	assessor	assessor	NOUN
inlawrev-27450	4	132	computed	compute	VERB
inlawrev-27450	4	133	schiffler	schiffler	PROPN
inlawrev-27450	4	134	’s	’s	PART
inlawrev-27450	4	135	property	property	NOUN
inlawrev-27450	4	136	tax	tax	NOUN
inlawrev-27450	4	137	liability	liability	NOUN
inlawrev-27450	4	138	differently	differently	ADV
inlawrev-27450	4	139	for	for	ADP
inlawrev-27450	4	140	each	each	DET
inlawrev-27450	4	141	building	building	NOUN
inlawrev-27450	4	142	,	,	PUNCT
inlawrev-27450	4	143	applying	apply	VERB
inlawrev-27450	4	144	a	a	DET
inlawrev-27450	4	145	1	1	NUM
inlawrev-27450	4	146	%	%	NOUN
inlawrev-27450	4	147	property	property	NOUN
inlawrev-27450	4	148	tax	tax	NOUN
inlawrev-27450	4	149	cap	cap	NOUN
inlawrev-27450	4	150	to	to	ADP
inlawrev-27450	4	151	the	the	DET
inlawrev-27450	4	152	assessed	assess	VERB
inlawrev-27450	4	153	value	value	NOUN
inlawrev-27450	4	154	of	of	ADP
inlawrev-27450	4	155	the	the	DET
inlawrev-27450	4	156	house	house	NOUN
inlawrev-27450	4	157	with	with	ADP
inlawrev-27450	4	158	the	the	DET
inlawrev-27450	4	159	attached	attached	ADJ
inlawrev-27450	4	160	garage	garage	NOUN
inlawrev-27450	4	161	,	,	PUNCT
inlawrev-27450	4	162	a	a	DET
inlawrev-27450	4	163	2	2	NUM
inlawrev-27450	4	164	%	%	NOUN
inlawrev-27450	4	165	property	property	NOUN
inlawrev-27450	4	166	tax	tax	NOUN
inlawrev-27450	4	167	cap	cap	NOUN
inlawrev-27450	4	168	to	to	ADP
inlawrev-27450	4	169	the	the	DET
inlawrev-27450	4	170	assessed	assess	VERB
inlawrev-27450	4	171	value	value	NOUN
inlawrev-27450	4	172	of	of	ADP
inlawrev-27450	4	173	the	the	DET
inlawrev-27450	4	174	*	*	PUNCT
inlawrev-27450	4	175	assistant	assistant	NOUN
inlawrev-27450	4	176	professor	professor	NOUN
inlawrev-27450	4	177	of	of	ADP
inlawrev-27450	4	178	business	business	NOUN
inlawrev-27450	4	179	law	law	NOUN
inlawrev-27450	4	180	and	and	CCONJ
inlawrev-27450	4	181	ethics	ethic	NOUN
inlawrev-27450	4	182	,	,	PUNCT
inlawrev-27450	4	183	indiana	indiana	PROPN
inlawrev-27450	4	184	university	university	PROPN
inlawrev-27450	4	185	south	south	PROPN
inlawrev-27450	4	186	bend	bend	PROPN
inlawrev-27450	4	187	judd	judd	PROPN
inlawrev-27450	4	188	leighton	leighton	PROPN
inlawrev-27450	4	189	school	school	PROPN
inlawrev-27450	4	190	of	of	ADP
inlawrev-27450	4	191	business	business	NOUN
inlawrev-27450	4	192	&	&	CCONJ
inlawrev-27450	4	193	economics	economic	NOUN
inlawrev-27450	4	194	.	.	PUNCT
inlawrev-27450	5	1	ll.m	ll.m	PROPN
inlawrev-27450	5	2	.	.	PROPN
inlawrev-27450	5	3	,	,	PUNCT
inlawrev-27450	5	4	1998	1998	NUM
inlawrev-27450	5	5	,	,	PUNCT
inlawrev-27450	5	6	university	university	PROPN
inlawrev-27450	5	7	of	of	ADP
inlawrev-27450	5	8	denver	denver	PROPN
inlawrev-27450	5	9	sturm	sturm	PROPN
inlawrev-27450	5	10	college	college	PROPN
inlawrev-27450	5	11	of	of	ADP
inlawrev-27450	5	12	law	law	PROPN
inlawrev-27450	5	13	and	and	CCONJ
inlawrev-27450	5	14	daniels	daniels	PROPN
inlawrev-27450	5	15	school	school	PROPN
inlawrev-27450	5	16	of	of	ADP
inlawrev-27450	5	17	business	business	NOUN
inlawrev-27450	5	18	—	—	PUNCT
inlawrev-27450	5	19	graduate	graduate	NOUN
inlawrev-27450	5	20	tax	tax	NOUN
inlawrev-27450	5	21	program	program	NOUN
inlawrev-27450	5	22	;	;	PUNCT
inlawrev-27450	5	23	j.d	j.d	PROPN
inlawrev-27450	5	24	.	.	PROPN
inlawrev-27450	5	25	,	,	PUNCT
inlawrev-27450	5	26	1988	1988	NUM
inlawrev-27450	5	27	,	,	PUNCT
inlawrev-27450	5	28	indiana	indiana	PROPN
inlawrev-27450	5	29	university	university	PROPN
inlawrev-27450	5	30	maurer	maurer	PROPN
inlawrev-27450	5	31	school	school	PROPN
inlawrev-27450	5	32	of	of	ADP
inlawrev-27450	5	33	law	law	NOUN
inlawrev-27450	5	34	;	;	PUNCT
inlawrev-27450	5	35	b.a	b.a	PROPN
inlawrev-27450	5	36	.	.	PROPN
inlawrev-27450	5	37	,	,	PUNCT
inlawrev-27450	5	38	1985	1985	NUM
inlawrev-27450	5	39	,	,	PUNCT
inlawrev-27450	5	40	indiana	indiana	PROPN
inlawrev-27450	5	41	university	university	PROPN
inlawrev-27450	5	42	bloomington	bloomington	PROPN
inlawrev-27450	5	43	.	.	PUNCT
inlawrev-27450	6	1	1	1	X
inlawrev-27450	6	2	.	.	X
inlawrev-27450	6	3	see	see	VERB
inlawrev-27450	6	4	indiana	indiana	PROPN
inlawrev-27450	6	5	appellate	appellate	PROPN
inlawrev-27450	6	6	decisions	decision	NOUN
inlawrev-27450	6	7	—	—	PUNCT
inlawrev-27450	6	8	tax	tax	NOUN
inlawrev-27450	6	9	court	court	NOUN
inlawrev-27450	6	10	,	,	PUNCT
inlawrev-27450	6	11	https://public.courts.in.gov/decisions?c=	https://public.courts.in.gov/decisions?c=	NOUN
inlawrev-27450	6	12	9550	9550	NUM
inlawrev-27450	6	13	[	[	X
inlawrev-27450	6	14	https://perma.cc/3u27-gyu9	https://perma.cc/3u27-gyu9	X
inlawrev-27450	6	15	]	]	X
inlawrev-27450	6	16	(	(	PUNCT
inlawrev-27450	6	17	last	last	ADV
inlawrev-27450	6	18	visited	visit	VERB
inlawrev-27450	6	19	nov	nov	PROPN
inlawrev-27450	6	20	.	.	PROPN
inlawrev-27450	6	21	9	9	NUM
inlawrev-27450	6	22	,	,	PUNCT
inlawrev-27450	6	23	2022	2022	NUM
inlawrev-27450	6	24	)	)	PUNCT
inlawrev-27450	6	25	.	.	PUNCT
inlawrev-27450	7	1	2	2	X
inlawrev-27450	7	2	.	.	X
inlawrev-27450	7	3	184	184	NUM
inlawrev-27450	7	4	n.e.3d	n.e.3d	NUM
inlawrev-27450	7	5	726	726	NUM
inlawrev-27450	7	6	(	(	PUNCT
inlawrev-27450	7	7	ind	ind	NOUN
inlawrev-27450	7	8	.	.	PUNCT
inlawrev-27450	8	1	t.c	t.c	PROPN
inlawrev-27450	8	2	.	.	PROPN
inlawrev-27450	8	3	)	)	PUNCT
inlawrev-27450	9	1	,	,	PUNCT
inlawrev-27450	9	2	trans	trans	PROPN
inlawrev-27450	9	3	.	.	PROPN
inlawrev-27450	9	4	denied	deny	VERB
inlawrev-27450	9	5	,	,	PUNCT
inlawrev-27450	9	6	195	195	NUM
inlawrev-27450	9	7	n.e.3d	n.e.3d	NUM
inlawrev-27450	9	8	856	856	NUM
inlawrev-27450	9	9	(	(	PUNCT
inlawrev-27450	9	10	ind	ind	NOUN
inlawrev-27450	9	11	.	.	PUNCT
inlawrev-27450	9	12	2022	2022	NUM
inlawrev-27450	9	13	)	)	PUNCT
inlawrev-27450	9	14	.	.	PUNCT
inlawrev-27450	10	1	on	on	ADP
inlawrev-27450	10	2	march	march	PROPN
inlawrev-27450	10	3	25	25	NUM
inlawrev-27450	10	4	,	,	PUNCT
inlawrev-27450	10	5	2022	2022	NUM
inlawrev-27450	10	6	,	,	PUNCT
inlawrev-27450	10	7	the	the	DET
inlawrev-27450	10	8	assessor	assessor	NOUN
inlawrev-27450	10	9	filed	file	VERB
inlawrev-27450	10	10	with	with	ADP
inlawrev-27450	10	11	the	the	DET
inlawrev-27450	10	12	indiana	indiana	PROPN
inlawrev-27450	10	13	supreme	supreme	PROPN
inlawrev-27450	10	14	court	court	PROPN
inlawrev-27450	10	15	its	its	PRON
inlawrev-27450	10	16	notice	notice	NOUN
inlawrev-27450	10	17	of	of	ADP
inlawrev-27450	10	18	intent	intent	NOUN
inlawrev-27450	10	19	to	to	PART
inlawrev-27450	10	20	petition	petition	VERB
inlawrev-27450	10	21	for	for	ADP
inlawrev-27450	10	22	review	review	NOUN
inlawrev-27450	10	23	.	.	PUNCT
inlawrev-27450	11	1	see	see	VERB
inlawrev-27450	11	2	petition	petition	NOUN
inlawrev-27450	11	3	for	for	ADP
inlawrev-27450	11	4	review	review	NOUN
inlawrev-27450	11	5	,	,	PUNCT
inlawrev-27450	11	6	schiffler	schiffler	PROPN
inlawrev-27450	11	7	v.	v.	PROPN
inlawrev-27450	11	8	marion	marion	PROPN
inlawrev-27450	11	9	cnty	cnty	PROPN
inlawrev-27450	11	10	.	.	PUNCT
inlawrev-27450	12	1	assessor	assessor	NOUN
inlawrev-27450	12	2	,	,	PUNCT
inlawrev-27450	12	3	195	195	NUM
inlawrev-27450	12	4	n.e.3d	n.e.3d	NUM
inlawrev-27450	12	5	856	856	NUM
inlawrev-27450	12	6	(	(	PUNCT
inlawrev-27450	12	7	ind	ind	PROPN
inlawrev-27450	12	8	.	.	PUNCT
inlawrev-27450	13	1	june	june	PROPN
inlawrev-27450	13	2	22	22	NUM
inlawrev-27450	13	3	,	,	PUNCT
inlawrev-27450	13	4	2022	2022	NUM
inlawrev-27450	13	5	)	)	PUNCT
inlawrev-27450	13	6	(	(	PUNCT
inlawrev-27450	13	7	no	no	INTJ
inlawrev-27450	13	8	.	.	PUNCT
inlawrev-27450	13	9	21t	21t	NOUN
inlawrev-27450	13	10	-	-	PUNCT
inlawrev-27450	13	11	ta-00014	ta-00014	NOUN
inlawrev-27450	13	12	)	)	PUNCT
inlawrev-27450	13	13	.	.	PUNCT
inlawrev-27450	14	1	on	on	ADP
inlawrev-27450	14	2	september	september	PROPN
inlawrev-27450	14	3	22	22	NUM
inlawrev-27450	14	4	,	,	PUNCT
inlawrev-27450	14	5	2022	2022	NUM
inlawrev-27450	14	6	,	,	PUNCT
inlawrev-27450	14	7	the	the	DET
inlawrev-27450	14	8	indiana	indiana	PROPN
inlawrev-27450	14	9	supreme	supreme	PROPN
inlawrev-27450	14	10	court	court	PROPN
inlawrev-27450	14	11	denied	deny	VERB
inlawrev-27450	14	12	the	the	DET
inlawrev-27450	14	13	request	request	NOUN
inlawrev-27450	14	14	for	for	ADP
inlawrev-27450	14	15	review	review	NOUN
inlawrev-27450	14	16	.	.	PUNCT
inlawrev-27450	15	1	see	see	VERB
inlawrev-27450	15	2	order	order	NOUN
inlawrev-27450	15	3	denying	deny	VERB
inlawrev-27450	15	4	petition	petition	NOUN
inlawrev-27450	15	5	for	for	ADP
inlawrev-27450	15	6	review	review	NOUN
inlawrev-27450	15	7	,	,	PUNCT
inlawrev-27450	15	8	schiffler	schiffler	PROPN
inlawrev-27450	15	9	v.	v.	PROPN
inlawrev-27450	15	10	marion	marion	PROPN
inlawrev-27450	15	11	cnty	cnty	PROPN
inlawrev-27450	15	12	.	.	PUNCT
inlawrev-27450	16	1	assessor	assessor	NOUN
inlawrev-27450	16	2	,	,	PUNCT
inlawrev-27450	16	3	195	195	NUM
inlawrev-27450	16	4	n.e.3d	n.e.3d	NUM
inlawrev-27450	16	5	856	856	NUM
inlawrev-27450	16	6	(	(	PUNCT
inlawrev-27450	16	7	ind	ind	PROPN
inlawrev-27450	16	8	.	.	PUNCT
inlawrev-27450	17	1	sept	sept	PROPN
inlawrev-27450	17	2	.	.	PROPN
inlawrev-27450	17	3	22	22	NUM
inlawrev-27450	17	4	,	,	PUNCT
inlawrev-27450	17	5	2022	2022	NUM
inlawrev-27450	17	6	)	)	PUNCT
inlawrev-27450	17	7	(	(	PUNCT
inlawrev-27450	17	8	no	no	INTJ
inlawrev-27450	17	9	.	.	PUNCT
inlawrev-27450	17	10	21t	21t	NOUN
inlawrev-27450	17	11	-	-	PUNCT
inlawrev-27450	17	12	ta-00014	ta-00014	NOUN
inlawrev-27450	17	13	)	)	PUNCT
inlawrev-27450	17	14	.	.	PUNCT
inlawrev-27450	18	1	3	3	X
inlawrev-27450	18	2	.	.	X
inlawrev-27450	18	3	schiffler	schiffler	PROPN
inlawrev-27450	18	4	,	,	PUNCT
inlawrev-27450	18	5	184	184	NUM
inlawrev-27450	18	6	n.e.3d	n.e.3d	NUM
inlawrev-27450	18	7	726	726	NUM
inlawrev-27450	18	8	.	.	NOUN
inlawrev-27450	19	1	4	4	NUM
inlawrev-27450	19	2	.	.	X
inlawrev-27450	20	1	i	i	PRON
inlawrev-27450	20	2	d.	d.	PROPN
inlawrev-27450	20	3	at	at	ADP
inlawrev-27450	20	4	726	726	NUM
inlawrev-27450	20	5	-	-	SYM
inlawrev-27450	20	6	27	27	NUM
inlawrev-27450	20	7	.	.	PUNCT
inlawrev-27450	21	1	5	5	NUM
inlawrev-27450	21	2	.	.	X
inlawrev-27450	22	1	i	i	PRON
inlawrev-27450	22	2	d.	d.	PROPN
inlawrev-27450	22	3	at	at	ADP
inlawrev-27450	22	4	726	726	NUM
inlawrev-27450	22	5	.	.	NOUN
inlawrev-27450	22	6	828	828	NUM
inlawrev-27450	22	7	indiana	indiana	PROPN
inlawrev-27450	22	8	law	law	PROPN
inlawrev-27450	22	9	review	review	NOUN
inlawrev-27450	23	1	[	[	X
inlawrev-27450	23	2	vol	vol	NOUN
inlawrev-27450	23	3	.	.	PUNCT
inlawrev-27450	24	1	56:827	56:827	NUM
inlawrev-27450	24	2	detached	detach	VERB
inlawrev-27450	24	3	carriage	carriage	NOUN
inlawrev-27450	24	4	house	house	NOUN
inlawrev-27450	24	5	,	,	PUNCT
inlawrev-27450	24	6	and	and	CCONJ
inlawrev-27450	24	7	a	a	DET
inlawrev-27450	24	8	3	3	NUM
inlawrev-27450	24	9	%	%	NOUN
inlawrev-27450	24	10	property	property	NOUN
inlawrev-27450	24	11	tax	tax	NOUN
inlawrev-27450	24	12	cap	cap	NOUN
inlawrev-27450	24	13	to	to	ADP
inlawrev-27450	24	14	the	the	DET
inlawrev-27450	24	15	assessed	assess	VERB
inlawrev-27450	24	16	value	value	NOUN
inlawrev-27450	24	17	of	of	ADP
inlawrev-27450	24	18	the	the	DET
inlawrev-27450	24	19	detached	detach	VERB
inlawrev-27450	24	20	garage.6	garage.6	PROPN
inlawrev-27450	24	21	the	the	DET
inlawrev-27450	24	22	indiana	indiana	PROPN
inlawrev-27450	24	23	general	general	PROPN
inlawrev-27450	24	24	assembly	assembly	PROPN
inlawrev-27450	24	25	implemented	implement	VERB
inlawrev-27450	24	26	the	the	DET
inlawrev-27450	24	27	so	so	ADV
inlawrev-27450	24	28	-	-	PUNCT
inlawrev-27450	24	29	called	call	VERB
inlawrev-27450	24	30	caps	cap	NOUN
inlawrev-27450	24	31	to	to	PART
inlawrev-27450	24	32	limit	limit	VERB
inlawrev-27450	24	33	a	a	DET
inlawrev-27450	24	34	taxpayer	taxpayer	NOUN
inlawrev-27450	24	35	’s	’s	PART
inlawrev-27450	24	36	property	property	NOUN
inlawrev-27450	24	37	tax	tax	NOUN
inlawrev-27450	24	38	liability	liability	NOUN
inlawrev-27450	24	39	to	to	ADP
inlawrev-27450	24	40	a	a	DET
inlawrev-27450	24	41	certain	certain	ADJ
inlawrev-27450	24	42	percentage	percentage	NOUN
inlawrev-27450	24	43	of	of	ADP
inlawrev-27450	24	44	his	his	PRON
inlawrev-27450	24	45	or	or	CCONJ
inlawrev-27450	24	46	her	her	PRON
inlawrev-27450	24	47	property	property	NOUN
inlawrev-27450	24	48	’s	’s	PART
inlawrev-27450	24	49	gross	gross	ADJ
inlawrev-27450	24	50	assessed	assessed	ADJ
inlawrev-27450	24	51	value.7	value.7	NOUN
inlawrev-27450	24	52	these	these	DET
inlawrev-27450	24	53	tax	tax	NOUN
inlawrev-27450	24	54	caps	cap	NOUN
inlawrev-27450	24	55	comport	comport	VERB
inlawrev-27450	24	56	with	with	ADP
inlawrev-27450	24	57	the	the	DET
inlawrev-27450	24	58	indiana	indiana	PROPN
inlawrev-27450	24	59	constitution	constitution	PROPN
inlawrev-27450	24	60	,	,	PUNCT
inlawrev-27450	24	61	which	which	PRON
inlawrev-27450	24	62	provides	provide	VERB
inlawrev-27450	24	63	that	that	SCONJ
inlawrev-27450	24	64	any	any	DET
inlawrev-27450	24	65	tax	tax	NOUN
inlawrev-27450	24	66	liability	liability	NOUN
inlawrev-27450	24	67	on	on	ADP
inlawrev-27450	24	68	a	a	DET
inlawrev-27450	24	69	principal	principal	ADJ
inlawrev-27450	24	70	place	place	NOUN
inlawrev-27450	24	71	of	of	ADP
inlawrev-27450	24	72	residence	residence	NOUN
inlawrev-27450	24	73	and	and	CCONJ
inlawrev-27450	24	74	its	its	PRON
inlawrev-27450	24	75	curtilage	curtilage	NOUN
inlawrev-27450	24	76	is	be	AUX
inlawrev-27450	24	77	limited	limit	VERB
inlawrev-27450	24	78	to	to	PART
inlawrev-27450	24	79	—	—	PUNCT
inlawrev-27450	24	80	or	or	CCONJ
inlawrev-27450	24	81	capped	cap	VERB
inlawrev-27450	24	82	at—1	at—1	NOUN
inlawrev-27450	24	83	%	%	NOUN
inlawrev-27450	24	84	of	of	ADP
inlawrev-27450	24	85	its	its	PRON
inlawrev-27450	24	86	gross	gross	ADJ
inlawrev-27450	24	87	assessed	assess	VERB
inlawrev-27450	24	88	value.8	value.8	NOUN
inlawrev-27450	24	89	the	the	DET
inlawrev-27450	24	90	percentage	percentage	NOUN
inlawrev-27450	24	91	of	of	ADP
inlawrev-27450	24	92	the	the	DET
inlawrev-27450	24	93	gross	gross	ADJ
inlawrev-27450	24	94	assessed	assess	VERB
inlawrev-27450	24	95	value	value	NOUN
inlawrev-27450	24	96	of	of	ADP
inlawrev-27450	24	97	a	a	DET
inlawrev-27450	24	98	residential	residential	ADJ
inlawrev-27450	24	99	property	property	NOUN
inlawrev-27450	24	100	is	be	AUX
inlawrev-27450	24	101	further	far	ADV
inlawrev-27450	24	102	reduced	reduce	VERB
inlawrev-27450	24	103	by	by	ADP
inlawrev-27450	24	104	indiana	indiana	PROPN
inlawrev-27450	24	105	’s	’s	PROPN
inlawrev-27450	24	106	standard	standard	PROPN
inlawrev-27450	24	107	homestead	homestead	NOUN
inlawrev-27450	24	108	deduction	deduction	NOUN
inlawrev-27450	24	109	,	,	PUNCT
inlawrev-27450	24	110	which	which	PRON
inlawrev-27450	24	111	removes	remove	VERB
inlawrev-27450	24	112	from	from	ADP
inlawrev-27450	24	113	taxation	taxation	NOUN
inlawrev-27450	24	114	the	the	DET
inlawrev-27450	24	115	first	first	ADJ
inlawrev-27450	24	116	$	$	SYM
inlawrev-27450	24	117	45,000	45,000	NUM
inlawrev-27450	24	118	of	of	ADP
inlawrev-27450	24	119	a	a	DET
inlawrev-27450	24	120	homestead	homestead	NOUN
inlawrev-27450	24	121	’s	’s	PART
inlawrev-27450	24	122	assessed	assess	VERB
inlawrev-27450	24	123	value.9	value.9	NOUN
inlawrev-27450	24	124	schiffler	schiffler	NOUN
inlawrev-27450	24	125	objected	object	VERB
inlawrev-27450	24	126	to	to	ADP
inlawrev-27450	24	127	the	the	DET
inlawrev-27450	24	128	assessor	assessor	NOUN
inlawrev-27450	24	129	’s	’s	PART
inlawrev-27450	24	130	method	method	NOUN
inlawrev-27450	24	131	of	of	ADP
inlawrev-27450	24	132	computing	compute	VERB
inlawrev-27450	24	133	his	his	PRON
inlawrev-27450	24	134	property	property	NOUN
inlawrev-27450	24	135	’s	’s	PART
inlawrev-27450	24	136	residential	residential	ADJ
inlawrev-27450	24	137	real	real	ADJ
inlawrev-27450	24	138	property	property	NOUN
inlawrev-27450	24	139	tax	tax	NOUN
inlawrev-27450	24	140	liability.10	liability.10	NOUN
inlawrev-27450	24	141	he	he	PRON
inlawrev-27450	24	142	argued	argue	VERB
inlawrev-27450	24	143	that	that	SCONJ
inlawrev-27450	24	144	the	the	DET
inlawrev-27450	24	145	1	1	NUM
inlawrev-27450	24	146	%	%	NOUN
inlawrev-27450	24	147	property	property	NOUN
inlawrev-27450	24	148	tax	tax	NOUN
inlawrev-27450	24	149	cap	cap	NOUN
inlawrev-27450	24	150	also	also	ADV
inlawrev-27450	24	151	applied	apply	VERB
inlawrev-27450	24	152	to	to	ADP
inlawrev-27450	24	153	the	the	DET
inlawrev-27450	24	154	assessed	assess	VERB
inlawrev-27450	24	155	value	value	NOUN
inlawrev-27450	24	156	of	of	ADP
inlawrev-27450	24	157	the	the	DET
inlawrev-27450	24	158	detached	detach	VERB
inlawrev-27450	24	159	carriage	carriage	NOUN
inlawrev-27450	24	160	house	house	NOUN
inlawrev-27450	24	161	and	and	CCONJ
inlawrev-27450	24	162	garage.11	garage.11	VERB
inlawrev-27450	24	163	both	both	DET
inlawrev-27450	24	164	detached	detach	VERB
inlawrev-27450	24	165	improvements	improvement	NOUN
inlawrev-27450	24	166	to	to	ADP
inlawrev-27450	24	167	his	his	PRON
inlawrev-27450	24	168	real	real	ADJ
inlawrev-27450	24	169	property	property	NOUN
inlawrev-27450	24	170	,	,	PUNCT
inlawrev-27450	24	171	schiffler	schiffler	PROPN
inlawrev-27450	24	172	asserted	assert	VERB
inlawrev-27450	24	173	,	,	PUNCT
inlawrev-27450	24	174	qualified	qualified	ADJ
inlawrev-27450	24	175	for	for	ADP
inlawrev-27450	24	176	the	the	DET
inlawrev-27450	24	177	1	1	NUM
inlawrev-27450	24	178	%	%	NOUN
inlawrev-27450	24	179	property	property	NOUN
inlawrev-27450	24	180	tax	tax	NOUN
inlawrev-27450	24	181	cap	cap	NOUN
inlawrev-27450	24	182	because	because	SCONJ
inlawrev-27450	24	183	they	they	PRON
inlawrev-27450	24	184	were	be	AUX
inlawrev-27450	24	185	the	the	DET
inlawrev-27450	24	186	homestead	homestead	NOUN
inlawrev-27450	24	187	’s	’s	PART
inlawrev-27450	24	188	curtilage	curtilage	NOUN
inlawrev-27450	24	189	eligible	eligible	ADJ
inlawrev-27450	24	190	per	per	ADP
inlawrev-27450	24	191	the	the	DET
inlawrev-27450	24	192	indiana	indiana	PROPN
inlawrev-27450	24	193	constitution	constitution	PROPN
inlawrev-27450	24	194	for	for	ADP
inlawrev-27450	24	195	the	the	DET
inlawrev-27450	24	196	homestead	homestead	NOUN
inlawrev-27450	24	197	deduction.12	deduction.12	PROPN
inlawrev-27450	24	198	schiffler	schiffler	PROPN
inlawrev-27450	24	199	challenged	challenge	VERB
inlawrev-27450	24	200	the	the	DET
inlawrev-27450	24	201	assessor	assessor	NOUN
inlawrev-27450	24	202	’s	’s	PART
inlawrev-27450	24	203	real	real	ADJ
inlawrev-27450	24	204	property	property	NOUN
inlawrev-27450	24	205	tax	tax	NOUN
inlawrev-27450	24	206	computation	computation	NOUN
inlawrev-27450	24	207	to	to	ADP
inlawrev-27450	24	208	the	the	DET
inlawrev-27450	24	209	marion	marion	PROPN
inlawrev-27450	24	210	county	county	PROPN
inlawrev-27450	24	211	property	property	NOUN
inlawrev-27450	24	212	tax	tax	NOUN
inlawrev-27450	24	213	assessment	assessment	NOUN
inlawrev-27450	24	214	board	board	NOUN
inlawrev-27450	24	215	of	of	ADP
inlawrev-27450	24	216	appeals	appeal	NOUN
inlawrev-27450	24	217	(	(	PUNCT
inlawrev-27450	24	218	“	"	PUNCT
inlawrev-27450	24	219	ptaboa	ptaboa	NOUN
inlawrev-27450	24	220	”	"	PUNCT
inlawrev-27450	24	221	)	)	PUNCT
inlawrev-27450	24	222	,	,	PUNCT
inlawrev-27450	24	223	which	which	PRON
inlawrev-27450	24	224	denied	deny	VERB
inlawrev-27450	24	225	his	his	PRON
inlawrev-27450	24	226	appeal	appeal	NOUN
inlawrev-27450	24	227	,	,	PUNCT
inlawrev-27450	24	228	and	and	CCONJ
inlawrev-27450	24	229	then	then	ADV
inlawrev-27450	24	230	he	he	PRON
inlawrev-27450	24	231	appealed	appeal	VERB
inlawrev-27450	24	232	to	to	ADP
inlawrev-27450	24	233	the	the	DET
inlawrev-27450	24	234	ibtr.13	ibtr.13	NOUN
inlawrev-27450	24	235	the	the	DET
inlawrev-27450	24	236	ibtr	ibtr	NOUN
inlawrev-27450	24	237	also	also	ADV
inlawrev-27450	24	238	rejected	reject	VERB
inlawrev-27450	24	239	schiffler	schiffler	NOUN
inlawrev-27450	24	240	’s	’s	PART
inlawrev-27450	24	241	argument	argument	NOUN
inlawrev-27450	24	242	and	and	CCONJ
inlawrev-27450	24	243	denied	deny	VERB
inlawrev-27450	24	244	his	his	PRON
inlawrev-27450	24	245	appeal.14	appeal.14	NOUN
inlawrev-27450	24	246	it	it	PRON
inlawrev-27450	24	247	held	hold	VERB
inlawrev-27450	24	248	that	that	SCONJ
inlawrev-27450	24	249	,	,	PUNCT
inlawrev-27450	24	250	because	because	SCONJ
inlawrev-27450	24	251	the	the	DET
inlawrev-27450	24	252	indiana	indiana	PROPN
inlawrev-27450	24	253	general	general	PROPN
inlawrev-27450	24	254	assembly	assembly	NOUN
inlawrev-27450	24	255	,	,	PUNCT
inlawrev-27450	24	256	not	not	PART
inlawrev-27450	24	257	the	the	DET
inlawrev-27450	24	258	indiana	indiana	PROPN
inlawrev-27450	24	259	constitution	constitution	PROPN
inlawrev-27450	24	260	,	,	PUNCT
inlawrev-27450	24	261	had	have	AUX
inlawrev-27450	24	262	established	establish	VERB
inlawrev-27450	24	263	tax	tax	NOUN
inlawrev-27450	24	264	caps	cap	NOUN
inlawrev-27450	24	265	,	,	PUNCT
inlawrev-27450	24	266	the	the	DET
inlawrev-27450	24	267	task	task	NOUN
inlawrev-27450	24	268	at	at	ADP
inlawrev-27450	24	269	hand	hand	NOUN
inlawrev-27450	24	270	was	be	AUX
inlawrev-27450	24	271	to	to	PART
inlawrev-27450	24	272	determine	determine	VERB
inlawrev-27450	24	273	if	if	SCONJ
inlawrev-27450	24	274	schiffler	schiffler	NOUN
inlawrev-27450	24	275	’s	’s	PART
inlawrev-27450	24	276	property	property	NOUN
inlawrev-27450	24	277	qualified	qualified	ADJ
inlawrev-27450	24	278	for	for	ADP
inlawrev-27450	24	279	a	a	DET
inlawrev-27450	24	280	homestead	homestead	NOUN
inlawrev-27450	24	281	deduction	deduction	NOUN
inlawrev-27450	24	282	under	under	ADP
inlawrev-27450	24	283	indiana	indiana	PROPN
inlawrev-27450	24	284	’s	’s	PROPN
inlawrev-27450	24	285	homestead	homestead	PROPN
inlawrev-27450	24	286	deduction	deduction	PROPN
inlawrev-27450	24	287	statute	statute	NOUN
inlawrev-27450	24	288	,	,	PUNCT
inlawrev-27450	24	289	“	"	PUNCT
inlawrev-27450	24	290	not	not	PART
inlawrev-27450	24	291	whether	whether	SCONJ
inlawrev-27450	24	292	it	it	PRON
inlawrev-27450	24	293	[	[	X
inlawrev-27450	24	294	met	meet	VERB
inlawrev-27450	24	295	]	]	PUNCT
inlawrev-27450	24	296	the	the	DET
inlawrev-27450	24	297	constitutional	constitutional	ADJ
inlawrev-27450	24	298	definition	definition	NOUN
inlawrev-27450	24	299	of	of	ADP
inlawrev-27450	24	300	curtilage	curtilage	PROPN
inlawrev-27450	24	301	.	.	PUNCT
inlawrev-27450	24	302	”15	”15	PROPN
inlawrev-27450	24	303	though	though	SCONJ
inlawrev-27450	24	304	the	the	DET
inlawrev-27450	24	305	ibtr	ibtr	VERB
inlawrev-27450	24	306	agreed	agree	VERB
inlawrev-27450	24	307	that	that	SCONJ
inlawrev-27450	24	308	schiffler	schiffler	PROPN
inlawrev-27450	24	309	used	use	VERB
inlawrev-27450	24	310	the	the	DET
inlawrev-27450	24	311	detached	detach	VERB
inlawrev-27450	24	312	carriage	carriage	NOUN
inlawrev-27450	24	313	house	house	NOUN
inlawrev-27450	24	314	and	and	CCONJ
inlawrev-27450	24	315	garage	garage	NOUN
inlawrev-27450	24	316	as	as	ADP
inlawrev-27450	24	317	extensions	extension	NOUN
inlawrev-27450	24	318	of	of	ADP
inlawrev-27450	24	319	his	his	PRON
inlawrev-27450	24	320	home	home	NOUN
inlawrev-27450	24	321	,	,	PUNCT
inlawrev-27450	24	322	they	they	PRON
inlawrev-27450	24	323	did	do	AUX
inlawrev-27450	24	324	not	not	PART
inlawrev-27450	24	325	qualify	qualify	VERB
inlawrev-27450	24	326	for	for	ADP
inlawrev-27450	24	327	the	the	DET
inlawrev-27450	24	328	standard	standard	ADJ
inlawrev-27450	24	329	deduction	deduction	NOUN
inlawrev-27450	24	330	because	because	SCONJ
inlawrev-27450	24	331	they	they	PRON
inlawrev-27450	24	332	were	be	AUX
inlawrev-27450	24	333	not	not	PART
inlawrev-27450	24	334	,	,	PUNCT
inlawrev-27450	24	335	as	as	SCONJ
inlawrev-27450	24	336	mandated	mandate	VERB
inlawrev-27450	24	337	by	by	ADP
inlawrev-27450	24	338	the	the	DET
inlawrev-27450	24	339	homestead	homestead	PROPN
inlawrev-27450	24	340	deduction	deduction	NOUN
inlawrev-27450	24	341	statute	statute	NOUN
inlawrev-27450	24	342	,	,	PUNCT
inlawrev-27450	24	343	attached	attach	VERB
inlawrev-27450	24	344	to	to	ADP
inlawrev-27450	24	345	the	the	DET
inlawrev-27450	24	346	home.16	home.16	NOUN
inlawrev-27450	24	347	because	because	SCONJ
inlawrev-27450	24	348	the	the	DET
inlawrev-27450	24	349	statute	statute	NOUN
inlawrev-27450	24	350	did	do	AUX
inlawrev-27450	24	351	not	not	PART
inlawrev-27450	24	352	define	define	VERB
inlawrev-27450	24	353	the	the	DET
inlawrev-27450	24	354	word	word	NOUN
inlawrev-27450	24	355	“	"	PUNCT
inlawrev-27450	24	356	attached	attach	VERB
inlawrev-27450	24	357	,	,	PUNCT
inlawrev-27450	24	358	”	"	PUNCT
inlawrev-27450	24	359	the	the	DET
inlawrev-27450	24	360	ibtr	ibtr	VERB
inlawrev-27450	24	361	interpreted	interpret	VERB
inlawrev-27450	24	362	the	the	DET
inlawrev-27450	24	363	term	term	NOUN
inlawrev-27450	24	364	using	use	VERB
inlawrev-27450	24	365	what	what	PRON
inlawrev-27450	24	366	it	it	PRON
inlawrev-27450	24	367	believed	believe	VERB
inlawrev-27450	24	368	to	to	PART
inlawrev-27450	24	369	be	be	AUX
inlawrev-27450	24	370	its	its	PRON
inlawrev-27450	24	371	commonplace	commonplace	ADJ
inlawrev-27450	24	372	meaning.17	meaning.17	NOUN
inlawrev-27450	24	373	the	the	DET
inlawrev-27450	24	374	word	word	NOUN
inlawrev-27450	24	375	“	"	PUNCT
inlawrev-27450	24	376	attached	attach	VERB
inlawrev-27450	24	377	”	"	PUNCT
inlawrev-27450	24	378	as	as	SCONJ
inlawrev-27450	24	379	used	use	VERB
inlawrev-27450	24	380	in	in	ADP
inlawrev-27450	24	381	the	the	DET
inlawrev-27450	24	382	homestead	homestead	NOUN
inlawrev-27450	24	383	deduction	deduction	NOUN
inlawrev-27450	24	384	statute	statute	NOUN
inlawrev-27450	24	385	meant	mean	VERB
inlawrev-27450	24	386	,	,	PUNCT
inlawrev-27450	24	387	according	accord	VERB
inlawrev-27450	24	388	to	to	ADP
inlawrev-27450	24	389	the	the	DET
inlawrev-27450	24	390	ibtr	ibtr	NOUN
inlawrev-27450	24	391	,	,	PUNCT
inlawrev-27450	24	392	that	that	SCONJ
inlawrev-27450	24	393	a	a	DET
inlawrev-27450	24	394	garage	garage	NOUN
inlawrev-27450	24	395	or	or	CCONJ
inlawrev-27450	24	396	other	other	ADJ
inlawrev-27450	24	397	residential	residential	ADJ
inlawrev-27450	24	398	property	property	NOUN
inlawrev-27450	24	399	structures	structure	NOUN
inlawrev-27450	24	400	are	be	AUX
inlawrev-27450	24	401	structurally	structurally	ADV
inlawrev-27450	24	402	6	6	NUM
inlawrev-27450	24	403	.	.	PUNCT
inlawrev-27450	25	1	i	i	PRON
inlawrev-27450	25	2	d.	d.	PROPN
inlawrev-27450	25	3	at	at	ADP
inlawrev-27450	25	4	726	726	NUM
inlawrev-27450	25	5	-	-	SYM
inlawrev-27450	25	6	27	27	NUM
inlawrev-27450	25	7	.	.	PUNCT
inlawrev-27450	26	1	7	7	X
inlawrev-27450	26	2	.	.	X
inlawrev-27450	27	1	i	i	PRON
inlawrev-27450	27	2	d.	d.	PROPN
inlawrev-27450	27	3	at	at	ADP
inlawrev-27450	27	4	728	728	NUM
inlawrev-27450	27	5	-	-	SYM
inlawrev-27450	27	6	29	29	NUM
inlawrev-27450	27	7	(	(	PUNCT
inlawrev-27450	27	8	citing	cite	VERB
inlawrev-27450	27	9	ind	ind	NOUN
inlawrev-27450	27	10	.	.	PUNCT
inlawrev-27450	28	1	code	code	PROPN
inlawrev-27450	28	2	§	§	PROPN
inlawrev-27450	28	3	§	§	PROPN
inlawrev-27450	28	4	6	6	NUM
inlawrev-27450	28	5	-	-	SYM
inlawrev-27450	28	6	1.1	1.1	NUM
inlawrev-27450	28	7	-	-	PUNCT
inlawrev-27450	28	8	20.6	20.6	NUM
inlawrev-27450	28	9	-	-	SYM
inlawrev-27450	28	10	0.3	0.3	NUM
inlawrev-27450	28	11	to	to	ADP
inlawrev-27450	28	12	-13	-13	SYM
inlawrev-27450	28	13	(	(	PUNCT
inlawrev-27450	28	14	2022	2022	NUM
inlawrev-27450	28	15	)	)	PUNCT
inlawrev-27450	28	16	(	(	PUNCT
inlawrev-27450	28	17	“	"	PUNCT
inlawrev-27450	28	18	governing	govern	VERB
inlawrev-27450	28	19	the	the	DET
inlawrev-27450	28	20	application	application	NOUN
inlawrev-27450	28	21	of	of	ADP
inlawrev-27450	28	22	those	those	DET
inlawrev-27450	28	23	property	property	NOUN
inlawrev-27450	28	24	tax	tax	NOUN
inlawrev-27450	28	25	caps	cap	NOUN
inlawrev-27450	28	26	”	"	PUNCT
inlawrev-27450	28	27	)	)	PUNCT
inlawrev-27450	28	28	)	)	PUNCT
inlawrev-27450	28	29	.	.	PUNCT
inlawrev-27450	29	1	8	8	X
inlawrev-27450	29	2	.	.	X
inlawrev-27450	30	1	i	i	PRON
inlawrev-27450	30	2	d.	d.	PROPN
inlawrev-27450	30	3	at	at	ADP
inlawrev-27450	30	4	728	728	NUM
inlawrev-27450	30	5	;	;	PUNCT
inlawrev-27450	30	6	see	see	VERB
inlawrev-27450	30	7	also	also	ADV
inlawrev-27450	30	8	ind	ind	ADJ
inlawrev-27450	30	9	.	.	PUNCT
inlawrev-27450	31	1	const	const	PROPN
inlawrev-27450	31	2	.	.	PUNCT
inlawrev-27450	32	1	art	art	NOUN
inlawrev-27450	32	2	.	.	PUNCT
inlawrev-27450	33	1	x	x	X
inlawrev-27450	33	2	,	,	PUNCT
inlawrev-27450	33	3	§	§	PROPN
inlawrev-27450	33	4	1(f	1(f	NUM
inlawrev-27450	33	5	)	)	PUNCT
inlawrev-27450	33	6	.	.	PUNCT
inlawrev-27450	34	1	9	9	X
inlawrev-27450	34	2	.	.	X
inlawrev-27450	34	3	schiffler	schiffler	PROPN
inlawrev-27450	34	4	,	,	PUNCT
inlawrev-27450	34	5	184	184	NUM
inlawrev-27450	34	6	n.e.3d	n.e.3d	NOUN
inlawrev-27450	34	7	at	at	ADP
inlawrev-27450	34	8	728	728	NUM
inlawrev-27450	34	9	;	;	PUNCT
inlawrev-27450	34	10	see	see	VERB
inlawrev-27450	34	11	also	also	ADV
inlawrev-27450	34	12	ind	ind	PROPN
inlawrev-27450	34	13	.	.	PUNCT
inlawrev-27450	35	1	code	code	PROPN
inlawrev-27450	35	2	§	§	PROPN
inlawrev-27450	35	3	6	6	NUM
inlawrev-27450	35	4	-	-	SYM
inlawrev-27450	35	5	1.1	1.1	NUM
inlawrev-27450	35	6	-	-	PUNCT
inlawrev-27450	35	7	12	12	NUM
inlawrev-27450	35	8	-	-	SYM
inlawrev-27450	35	9	37	37	NUM
inlawrev-27450	35	10	(	(	PUNCT
inlawrev-27450	35	11	governing	govern	VERB
inlawrev-27450	35	12	indiana	indiana	PROPN
inlawrev-27450	35	13	’s	’s	PROPN
inlawrev-27450	35	14	standard	standard	PROPN
inlawrev-27450	35	15	homestead	homestead	NOUN
inlawrev-27450	35	16	deduction	deduction	NOUN
inlawrev-27450	35	17	)	)	PUNCT
inlawrev-27450	35	18	.	.	PUNCT
inlawrev-27450	36	1	10	10	NUM
inlawrev-27450	36	2	.	.	X
inlawrev-27450	36	3	schiffler	schiffler	PROPN
inlawrev-27450	36	4	,	,	PUNCT
inlawrev-27450	36	5	184	184	NUM
inlawrev-27450	36	6	n.e.3d	n.e.3d	NOUN
inlawrev-27450	36	7	at	at	ADP
inlawrev-27450	36	8	729	729	NUM
inlawrev-27450	36	9	.	.	PUNCT
inlawrev-27450	37	1	11	11	NUM
inlawrev-27450	37	2	.	.	PUNCT
inlawrev-27450	38	1	i	i	PRON
inlawrev-27450	38	2	d.	d.	PROPN
inlawrev-27450	38	3	12	12	NUM
inlawrev-27450	38	4	.	.	PUNCT
inlawrev-27450	39	1	i	i	PRON
inlawrev-27450	39	2	d.	d.	PROPN
inlawrev-27450	39	3	13	13	NUM
inlawrev-27450	39	4	.	.	PUNCT
inlawrev-27450	40	1	i	i	PRON
inlawrev-27450	40	2	d.	d.	PROPN
inlawrev-27450	40	3	at	at	ADP
inlawrev-27450	40	4	426	426	NUM
inlawrev-27450	40	5	-	-	SYM
inlawrev-27450	40	6	27	27	NUM
inlawrev-27450	40	7	.	.	PUNCT
inlawrev-27450	41	1	14	14	NUM
inlawrev-27450	41	2	.	.	PUNCT
inlawrev-27450	42	1	i	i	PRON
inlawrev-27450	42	2	d.	d.	PROPN
inlawrev-27450	42	3	at	at	ADP
inlawrev-27450	42	4	427	427	NUM
inlawrev-27450	42	5	.	.	PUNCT
inlawrev-27450	43	1	15	15	NUM
inlawrev-27450	43	2	.	.	PUNCT
inlawrev-27450	44	1	i	i	PRON
inlawrev-27450	44	2	d.	d.	PROPN
inlawrev-27450	44	3	16	16	NUM
inlawrev-27450	44	4	.	.	PUNCT
inlawrev-27450	45	1	i	i	PRON
inlawrev-27450	45	2	d.	d.	PROPN
inlawrev-27450	45	3	17	17	NUM
inlawrev-27450	45	4	.	.	PUNCT
inlawrev-27450	46	1	i	i	PRON
inlawrev-27450	46	2	d.	d.	PROPN
inlawrev-27450	46	3	http://www.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000009&cite=in6http://www.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000370&cite=incn	http://www.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000009&cite=in6http://www.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000370&cite=incn	PROPN
inlawrev-27450	46	4	2023	2023	NUM
inlawrev-27450	46	5	]	]	PUNCT
inlawrev-27450	46	6	tax	tax	NOUN
inlawrev-27450	46	7	law	law	NOUN
inlawrev-27450	46	8	829	829	NUM
inlawrev-27450	46	9	connected	connect	VERB
inlawrev-27450	46	10	to	to	ADP
inlawrev-27450	46	11	the	the	DET
inlawrev-27450	46	12	home	home	NOUN
inlawrev-27450	46	13	via	via	ADP
inlawrev-27450	46	14	a	a	DET
inlawrev-27450	46	15	shared	share	VERB
inlawrev-27450	46	16	roof	roof	NOUN
inlawrev-27450	46	17	or	or	CCONJ
inlawrev-27450	46	18	wall.18	wall.18	VERB
inlawrev-27450	46	19	the	the	DET
inlawrev-27450	46	20	deduction	deduction	NOUN
inlawrev-27450	46	21	statute	statute	NOUN
inlawrev-27450	46	22	’s	’s	PART
inlawrev-27450	46	23	attachment	attachment	NOUN
inlawrev-27450	46	24	requirement	requirement	NOUN
inlawrev-27450	46	25	does	do	AUX
inlawrev-27450	46	26	not	not	PART
inlawrev-27450	46	27	include	include	VERB
inlawrev-27450	46	28	a	a	DET
inlawrev-27450	46	29	garage	garage	NOUN
inlawrev-27450	46	30	or	or	CCONJ
inlawrev-27450	46	31	other	other	ADJ
inlawrev-27450	46	32	residential	residential	ADJ
inlawrev-27450	46	33	property	property	NOUN
inlawrev-27450	46	34	structures	structure	NOUN
inlawrev-27450	46	35	that	that	PRON
inlawrev-27450	46	36	merely	merely	ADV
inlawrev-27450	46	37	share	share	VERB
inlawrev-27450	46	38	a	a	DET
inlawrev-27450	46	39	driveway	driveway	NOUN
inlawrev-27450	46	40	or	or	CCONJ
inlawrev-27450	46	41	utilities	utility	NOUN
inlawrev-27450	46	42	with	with	ADP
inlawrev-27450	46	43	a	a	DET
inlawrev-27450	46	44	home.19	home.19	NOUN
inlawrev-27450	46	45	schiffler	schiffler	PROPN
inlawrev-27450	46	46	appealed	appeal	VERB
inlawrev-27450	46	47	the	the	DET
inlawrev-27450	46	48	ibtr	ibtr	NOUN
inlawrev-27450	46	49	’s	’s	PART
inlawrev-27450	46	50	decision	decision	NOUN
inlawrev-27450	46	51	to	to	ADP
inlawrev-27450	46	52	the	the	DET
inlawrev-27450	46	53	indiana	indiana	PROPN
inlawrev-27450	46	54	tax	tax	NOUN
inlawrev-27450	46	55	court.20	court.20	PROPN
inlawrev-27450	46	56	before	before	ADP
inlawrev-27450	46	57	the	the	DET
inlawrev-27450	46	58	tax	tax	NOUN
inlawrev-27450	46	59	court	court	NOUN
inlawrev-27450	46	60	,	,	PUNCT
inlawrev-27450	46	61	the	the	DET
inlawrev-27450	46	62	assessor	assessor	NOUN
inlawrev-27450	46	63	argued	argue	VERB
inlawrev-27450	46	64	that	that	SCONJ
inlawrev-27450	46	65	“	"	PUNCT
inlawrev-27450	46	66	the	the	DET
inlawrev-27450	46	67	application	application	NOUN
inlawrev-27450	46	68	of	of	ADP
inlawrev-27450	46	69	the	the	DET
inlawrev-27450	46	70	standard	standard	ADJ
inlawrev-27450	46	71	homestead	homestead	NOUN
inlawrev-27450	46	72	deduction	deduction	NOUN
inlawrev-27450	46	73	‘	'	PUNCT
inlawrev-27450	46	74	[	[	X
inlawrev-27450	46	75	was	be	AUX
inlawrev-27450	46	76	]	]	X
inlawrev-27450	46	77	simple	simple	ADJ
inlawrev-27450	46	78	’	'	PUNCT
inlawrev-27450	46	79	:	:	PUNCT
inlawrev-27450	46	80	it	it	PRON
inlawrev-27450	46	81	applies	apply	VERB
inlawrev-27450	46	82	to	to	ADP
inlawrev-27450	46	83	‘	'	PUNCT
inlawrev-27450	46	84	one	one	NUM
inlawrev-27450	46	85	house	house	NOUN
inlawrev-27450	46	86	,	,	PUNCT
inlawrev-27450	46	87	one	one	NUM
inlawrev-27450	46	88	garage	garage	NOUN
inlawrev-27450	46	89	,	,	PUNCT
inlawrev-27450	46	90	and	and	CCONJ
inlawrev-27450	46	91	one	one	NUM
inlawrev-27450	46	92	acre	acre	NOUN
inlawrev-27450	46	93	of	of	ADP
inlawrev-27450	46	94	land	land	NOUN
inlawrev-27450	46	95	.	.	PUNCT
inlawrev-27450	46	96	’”21	’”21	PUNCT
inlawrev-27450	47	1	the	the	DET
inlawrev-27450	47	2	tax	tax	NOUN
inlawrev-27450	47	3	court	court	NOUN
inlawrev-27450	47	4	rejected	reject	VERB
inlawrev-27450	47	5	this	this	DET
inlawrev-27450	47	6	argument.22	argument.22	PROPN
inlawrev-27450	47	7	indiana	indiana	PROPN
inlawrev-27450	47	8	’s	’s	PART
inlawrev-27450	47	9	homestead	homestead	PROPN
inlawrev-27450	47	10	deduction	deduction	NOUN
inlawrev-27450	47	11	applies	apply	VERB
inlawrev-27450	47	12	to	to	ADP
inlawrev-27450	47	13	a	a	DET
inlawrev-27450	47	14	property	property	NOUN
inlawrev-27450	47	15	owner	owner	NOUN
inlawrev-27450	47	16	’s	’s	PART
inlawrev-27450	47	17	dwelling	dwell	VERB
inlawrev-27450	47	18	in	in	ADP
inlawrev-27450	47	19	indiana.23	indiana.23	PRON
inlawrev-27450	47	20	the	the	DET
inlawrev-27450	47	21	court	court	NOUN
inlawrev-27450	47	22	said	say	VERB
inlawrev-27450	47	23	,	,	PUNCT
inlawrev-27450	47	24	however	however	ADV
inlawrev-27450	47	25	,	,	PUNCT
inlawrev-27450	47	26	the	the	DET
inlawrev-27450	47	27	assessor	assessor	NOUN
inlawrev-27450	47	28	’s	’s	PART
inlawrev-27450	47	29	argument	argument	NOUN
inlawrev-27450	47	30	mistakenly	mistakenly	ADV
inlawrev-27450	47	31	conflated	conflate	VERB
inlawrev-27450	47	32	the	the	DET
inlawrev-27450	47	33	terms	term	NOUN
inlawrev-27450	47	34	“	"	PUNCT
inlawrev-27450	47	35	dwelling	dwell	VERB
inlawrev-27450	47	36	”	"	PUNCT
inlawrev-27450	47	37	and	and	CCONJ
inlawrev-27450	47	38	“	"	PUNCT
inlawrev-27450	47	39	house	house	NOUN
inlawrev-27450	47	40	.	.	PUNCT
inlawrev-27450	48	1	”24	”24	VERB
inlawrev-27450	48	2	a	a	DET
inlawrev-27450	48	3	“	"	PUNCT
inlawrev-27450	48	4	dwelling	dwelling	NOUN
inlawrev-27450	48	5	”	"	PUNCT
inlawrev-27450	48	6	includes	include	VERB
inlawrev-27450	48	7	the	the	DET
inlawrev-27450	48	8	attached	attached	ADJ
inlawrev-27450	48	9	property	property	NOUN
inlawrev-27450	48	10	improvements	improvement	NOUN
inlawrev-27450	48	11	surrounding	surround	VERB
inlawrev-27450	48	12	the	the	DET
inlawrev-27450	48	13	house	house	NOUN
inlawrev-27450	48	14	such	such	ADJ
inlawrev-27450	48	15	as	as	ADP
inlawrev-27450	48	16	a	a	DET
inlawrev-27450	48	17	garage	garage	NOUN
inlawrev-27450	48	18	,	,	PUNCT
inlawrev-27450	48	19	deck	deck	NOUN
inlawrev-27450	48	20	or	or	CCONJ
inlawrev-27450	48	21	patio	patio	NOUN
inlawrev-27450	48	22	,	,	PUNCT
inlawrev-27450	48	23	gazebo	gazebo	NOUN
inlawrev-27450	48	24	,	,	PUNCT
inlawrev-27450	48	25	or	or	CCONJ
inlawrev-27450	48	26	other	other	ADJ
inlawrev-27450	48	27	yard	yard	NOUN
inlawrev-27450	48	28	structures.25	structures.25	NOUN
inlawrev-27450	48	29	the	the	DET
inlawrev-27450	48	30	deduction	deduction	NOUN
inlawrev-27450	48	31	statute	statute	NOUN
inlawrev-27450	48	32	does	do	AUX
inlawrev-27450	48	33	not	not	PART
inlawrev-27450	48	34	limit	limit	VERB
inlawrev-27450	48	35	the	the	DET
inlawrev-27450	48	36	number	number	NOUN
inlawrev-27450	48	37	of	of	ADP
inlawrev-27450	48	38	improvements	improvement	NOUN
inlawrev-27450	48	39	that	that	PRON
inlawrev-27450	48	40	qualify	qualify	VERB
inlawrev-27450	48	41	as	as	ADP
inlawrev-27450	48	42	constituting	constitute	VERB
inlawrev-27450	48	43	part	part	NOUN
inlawrev-27450	48	44	of	of	ADP
inlawrev-27450	48	45	a	a	DET
inlawrev-27450	48	46	dwelling.26	dwelling.26	NOUN
inlawrev-27450	48	47	instead	instead	ADV
inlawrev-27450	48	48	,	,	PUNCT
inlawrev-27450	48	49	the	the	DET
inlawrev-27450	48	50	statute	statute	NOUN
inlawrev-27450	48	51	premises	premise	VERB
inlawrev-27450	48	52	an	an	DET
inlawrev-27450	48	53	improvement	improvement	NOUN
inlawrev-27450	48	54	’s	’s	PART
inlawrev-27450	48	55	qualifying	qualifying	NOUN
inlawrev-27450	48	56	as	as	ADP
inlawrev-27450	48	57	part	part	NOUN
inlawrev-27450	48	58	of	of	ADP
inlawrev-27450	48	59	a	a	DET
inlawrev-27450	48	60	dwelling	dwelling	NOUN
inlawrev-27450	48	61	on	on	ADP
inlawrev-27450	48	62	how	how	SCONJ
inlawrev-27450	48	63	the	the	DET
inlawrev-27450	48	64	individual	individual	NOUN
inlawrev-27450	48	65	uses	use	VERB
inlawrev-27450	48	66	it.27	it.27	PROPN
inlawrev-27450	48	67	in	in	ADP
inlawrev-27450	48	68	other	other	ADJ
inlawrev-27450	48	69	words	word	NOUN
inlawrev-27450	48	70	,	,	PUNCT
inlawrev-27450	48	71	the	the	DET
inlawrev-27450	48	72	tax	tax	NOUN
inlawrev-27450	48	73	court	court	NOUN
inlawrev-27450	48	74	defined	define	VERB
inlawrev-27450	48	75	the	the	DET
inlawrev-27450	48	76	word	word	NOUN
inlawrev-27450	48	77	“	"	PUNCT
inlawrev-27450	48	78	attached	attach	VERB
inlawrev-27450	48	79	”	"	PUNCT
inlawrev-27450	48	80	as	as	SCONJ
inlawrev-27450	48	81	used	use	VERB
inlawrev-27450	48	82	in	in	ADP
inlawrev-27450	48	83	the	the	DET
inlawrev-27450	48	84	homestead	homestead	NOUN
inlawrev-27450	48	85	deduction	deduction	NOUN
inlawrev-27450	48	86	statute	statute	NOUN
inlawrev-27450	48	87	to	to	PART
inlawrev-27450	48	88	mean	mean	VERB
inlawrev-27450	48	89	both	both	CCONJ
inlawrev-27450	48	90	an	an	DET
inlawrev-27450	48	91	improvement	improvement	NOUN
inlawrev-27450	48	92	structurally	structurally	ADV
inlawrev-27450	48	93	connected	connect	VERB
inlawrev-27450	48	94	to	to	ADP
inlawrev-27450	48	95	a	a	DET
inlawrev-27450	48	96	home	home	NOUN
inlawrev-27450	48	97	(	(	PUNCT
inlawrev-27450	48	98	i.e.	i.e.	X
inlawrev-27450	48	99	,	,	PUNCT
inlawrev-27450	48	100	the	the	DET
inlawrev-27450	48	101	traditional	traditional	ADJ
inlawrev-27450	48	102	meaning	meaning	NOUN
inlawrev-27450	48	103	)	)	PUNCT
inlawrev-27450	48	104	and	and	CCONJ
inlawrev-27450	48	105	a	a	DET
inlawrev-27450	48	106	structurally	structurally	ADV
inlawrev-27450	48	107	unconnected	unconnected	ADJ
inlawrev-27450	48	108	improvement	improvement	NOUN
inlawrev-27450	48	109	used	use	VERB
inlawrev-27450	48	110	as	as	ADP
inlawrev-27450	48	111	an	an	DET
inlawrev-27450	48	112	extension	extension	NOUN
inlawrev-27450	48	113	of	of	ADP
inlawrev-27450	48	114	the	the	DET
inlawrev-27450	48	115	home	home	NOUN
inlawrev-27450	48	116	(	(	PUNCT
inlawrev-27450	48	117	i.e.	i.e.	X
inlawrev-27450	48	118	,	,	PUNCT
inlawrev-27450	48	119	the	the	DET
inlawrev-27450	48	120	newly	newly	ADV
inlawrev-27450	48	121	revised	revise	VERB
inlawrev-27450	48	122	meaning).28	meaning).28	NOUN
inlawrev-27450	48	123	because	because	SCONJ
inlawrev-27450	48	124	the	the	DET
inlawrev-27450	48	125	ibtr	ibtr	VERB
inlawrev-27450	48	126	determined	determine	VERB
inlawrev-27450	48	127	that	that	SCONJ
inlawrev-27450	48	128	schiffler	schiffler	PROPN
inlawrev-27450	48	129	used	use	VERB
inlawrev-27450	48	130	the	the	DET
inlawrev-27450	48	131	detached	detach	VERB
inlawrev-27450	48	132	carriage	carriage	NOUN
inlawrev-27450	48	133	house	house	NOUN
inlawrev-27450	48	134	and	and	CCONJ
inlawrev-27450	48	135	garage	garage	NOUN
inlawrev-27450	48	136	as	as	ADP
inlawrev-27450	48	137	extensions	extension	NOUN
inlawrev-27450	48	138	of	of	ADP
inlawrev-27450	48	139	his	his	PRON
inlawrev-27450	48	140	home	home	NOUN
inlawrev-27450	48	141	,	,	PUNCT
inlawrev-27450	48	142	they	they	PRON
inlawrev-27450	48	143	were	be	AUX
inlawrev-27450	48	144	part	part	NOUN
inlawrev-27450	48	145	of	of	ADP
inlawrev-27450	48	146	his	his	PRON
inlawrev-27450	48	147	dwelling	dwelling	NOUN
inlawrev-27450	48	148	and	and	CCONJ
inlawrev-27450	48	149	therefore	therefore	ADV
inlawrev-27450	48	150	eligible	eligible	ADJ
inlawrev-27450	48	151	for	for	ADP
inlawrev-27450	48	152	the	the	DET
inlawrev-27450	48	153	standard	standard	ADJ
inlawrev-27450	48	154	homestead	homestead	NOUN
inlawrev-27450	48	155	deduction	deduction	NOUN
inlawrev-27450	48	156	and	and	CCONJ
inlawrev-27450	48	157	the	the	DET
inlawrev-27450	48	158	1	1	NUM
inlawrev-27450	48	159	%	%	NOUN
inlawrev-27450	48	160	property	property	NOUN
inlawrev-27450	48	161	tax	tax	NOUN
inlawrev-27450	48	162	cap.29	cap.29	NOUN
inlawrev-27450	48	163	the	the	DET
inlawrev-27450	48	164	assessor	assessor	NOUN
inlawrev-27450	48	165	argued	argue	VERB
inlawrev-27450	48	166	that	that	SCONJ
inlawrev-27450	48	167	permitting	permit	VERB
inlawrev-27450	48	168	schiffler	schiffler	NOUN
inlawrev-27450	48	169	to	to	PART
inlawrev-27450	48	170	receive	receive	VERB
inlawrev-27450	48	171	the	the	DET
inlawrev-27450	48	172	homestead	homestead	NOUN
inlawrev-27450	48	173	deduction	deduction	NOUN
inlawrev-27450	48	174	for	for	ADP
inlawrev-27450	48	175	his	his	PRON
inlawrev-27450	48	176	detached	detach	VERB
inlawrev-27450	48	177	carriage	carriage	NOUN
inlawrev-27450	48	178	house	house	NOUN
inlawrev-27450	48	179	and	and	CCONJ
inlawrev-27450	48	180	garage	garage	NOUN
inlawrev-27450	48	181	violated	violate	VERB
inlawrev-27450	48	182	the	the	DET
inlawrev-27450	48	183	“	"	PUNCT
inlawrev-27450	48	184	principal	principal	ADJ
inlawrev-27450	48	185	place	place	NOUN
inlawrev-27450	48	186	of	of	ADP
inlawrev-27450	48	187	residence	residence	NOUN
inlawrev-27450	48	188	”	"	PUNCT
inlawrev-27450	48	189	verbiage	verbiage	NOUN
inlawrev-27450	48	190	contained	contain	VERB
inlawrev-27450	48	191	in	in	ADP
inlawrev-27450	48	192	both	both	CCONJ
inlawrev-27450	48	193	the	the	DET
inlawrev-27450	48	194	indiana	indiana	PROPN
inlawrev-27450	48	195	constitution	constitution	PROPN
inlawrev-27450	48	196	and	and	CCONJ
inlawrev-27450	48	197	the	the	DET
inlawrev-27450	48	198	indiana	indiana	PROPN
inlawrev-27450	48	199	code	code	PROPN
inlawrev-27450	48	200	and	and	CCONJ
inlawrev-27450	48	201	the	the	DET
inlawrev-27450	48	202	phrase	phrase	NOUN
inlawrev-27450	48	203	’s	’s	PART
inlawrev-27450	48	204	interpretation	interpretation	NOUN
inlawrev-27450	48	205	as	as	ADP
inlawrev-27450	48	206	meaning	mean	VERB
inlawrev-27450	48	207	“	"	PUNCT
inlawrev-27450	48	208	one	one	NUM
inlawrev-27450	48	209	place	place	NOUN
inlawrev-27450	48	210	.	.	PUNCT
inlawrev-27450	48	211	”3	”3	PUNCT
inlawrev-27450	49	1	0	0	NUM
inlawrev-27450	49	2	schiffler	schiffler	PROPN
inlawrev-27450	49	3	would	would	AUX
inlawrev-27450	49	4	be	be	AUX
inlawrev-27450	49	5	getting	get	VERB
inlawrev-27450	49	6	the	the	DET
inlawrev-27450	49	7	homestead	homestead	NOUN
inlawrev-27450	49	8	deduction	deduction	NOUN
inlawrev-27450	49	9	on	on	ADP
inlawrev-27450	49	10	“	"	PUNCT
inlawrev-27450	49	11	multiple	multiple	ADJ
inlawrev-27450	49	12	places	place	NOUN
inlawrev-27450	49	13	,	,	PUNCT
inlawrev-27450	49	14	”	"	PUNCT
inlawrev-27450	49	15	the	the	DET
inlawrev-27450	49	16	assessor	assessor	NOUN
inlawrev-27450	49	17	asserted	assert	VERB
inlawrev-27450	49	18	,	,	PUNCT
inlawrev-27450	49	19	if	if	SCONJ
inlawrev-27450	49	20	his	his	PRON
inlawrev-27450	49	21	detached	detach	VERB
inlawrev-27450	49	22	carriage	carriage	NOUN
inlawrev-27450	49	23	house	house	NOUN
inlawrev-27450	49	24	and	and	CCONJ
inlawrev-27450	49	25	garage	garage	NOUN
inlawrev-27450	49	26	were	be	AUX
inlawrev-27450	49	27	both	both	DET
inlawrev-27450	49	28	eligible.31	eligible.31	NOUN
inlawrev-27450	49	29	the	the	DET
inlawrev-27450	49	30	tax	tax	NOUN
inlawrev-27450	49	31	court	court	NOUN
inlawrev-27450	49	32	rejected	reject	VERB
inlawrev-27450	49	33	this	this	DET
inlawrev-27450	49	34	argument.32	argument.32	VERB
inlawrev-27450	49	35	it	it	PRON
inlawrev-27450	49	36	noted	note	VERB
inlawrev-27450	49	37	that	that	SCONJ
inlawrev-27450	49	38	it	it	PRON
inlawrev-27450	49	39	had	have	AUX
inlawrev-27450	49	40	repeatedly	repeatedly	ADV
inlawrev-27450	49	41	interpreted	interpret	VERB
inlawrev-27450	49	42	the	the	DET
inlawrev-27450	49	43	phrase	phrase	NOUN
inlawrev-27450	49	44	“	"	PUNCT
inlawrev-27450	49	45	principal	principal	ADJ
inlawrev-27450	49	46	place	place	NOUN
inlawrev-27450	49	47	of	of	ADP
inlawrev-27450	49	48	residence	residence	NOUN
inlawrev-27450	49	49	”	"	PUNCT
inlawrev-27450	49	50	as	as	SCONJ
inlawrev-27450	49	51	a	a	DET
inlawrev-27450	49	52	person	person	NOUN
inlawrev-27450	49	53	’s	’s	PART
inlawrev-27450	49	54	true	true	ADJ
inlawrev-27450	49	55	,	,	PUNCT
inlawrev-27450	49	56	fixed	fix	VERB
inlawrev-27450	49	57	,	,	PUNCT
inlawrev-27450	49	58	permanent	permanent	ADJ
inlawrev-27450	49	59	home	home	NOUN
inlawrev-27450	49	60	to	to	PART
inlawrev-27450	49	61	which	which	PRON
inlawrev-27450	49	62	18	18	NUM
inlawrev-27450	49	63	.	.	PUNCT
inlawrev-27450	50	1	i	i	PRON
inlawrev-27450	50	2	d.	d.	PROPN
inlawrev-27450	50	3	19	19	NUM
inlawrev-27450	50	4	.	.	PUNCT
inlawrev-27450	51	1	i	i	PRON
inlawrev-27450	51	2	d.	d.	PROPN
inlawrev-27450	51	3	20	20	NUM
inlawrev-27450	51	4	.	.	PUNCT
inlawrev-27450	52	1	i	i	PRON
inlawrev-27450	52	2	d.	d.	PROPN
inlawrev-27450	52	3	21	21	NUM
inlawrev-27450	52	4	.	.	PUNCT
inlawrev-27450	53	1	i	i	PRON
inlawrev-27450	53	2	d.	d.	PROPN
inlawrev-27450	53	3	at	at	ADP
inlawrev-27450	53	4	729	729	NUM
inlawrev-27450	53	5	;	;	PUNCT
inlawrev-27450	53	6	see	see	VERB
inlawrev-27450	53	7	also	also	ADV
inlawrev-27450	53	8	ind	ind	PROPN
inlawrev-27450	53	9	.	.	PUNCT
inlawrev-27450	54	1	code	code	PROPN
inlawrev-27450	54	2	§	§	PROPN
inlawrev-27450	54	3	6	6	NUM
inlawrev-27450	54	4	-	-	SYM
inlawrev-27450	54	5	1.1	1.1	NUM
inlawrev-27450	54	6	-	-	PUNCT
inlawrev-27450	54	7	12	12	NUM
inlawrev-27450	54	8	-	-	SYM
inlawrev-27450	54	9	37	37	NUM
inlawrev-27450	54	10	.	.	PUNCT
inlawrev-27450	55	1	22	22	NUM
inlawrev-27450	55	2	.	.	PUNCT
inlawrev-27450	55	3	schiffler	schiffler	PROPN
inlawrev-27450	55	4	,	,	PUNCT
inlawrev-27450	55	5	184	184	NUM
inlawrev-27450	55	6	n.e.3d	n.e.3d	NOUN
inlawrev-27450	55	7	at	at	ADP
inlawrev-27450	55	8	729	729	NUM
inlawrev-27450	55	9	.	.	PUNCT
inlawrev-27450	56	1	23	23	NUM
inlawrev-27450	56	2	.	.	PUNCT
inlawrev-27450	57	1	i	i	PRON
inlawrev-27450	57	2	d.	d.	PROPN
inlawrev-27450	57	3	24	24	NUM
inlawrev-27450	57	4	.	.	PUNCT
inlawrev-27450	58	1	i	i	PRON
inlawrev-27450	58	2	d.	d.	PROPN
inlawrev-27450	58	3	25	25	NUM
inlawrev-27450	58	4	.	.	PUNCT
inlawrev-27450	59	1	i	i	PRON
inlawrev-27450	59	2	d.	d.	PROPN
inlawrev-27450	59	3	at	at	ADP
inlawrev-27450	59	4	728	728	NUM
inlawrev-27450	59	5	;	;	PUNCT
inlawrev-27450	59	6	see	see	VERB
inlawrev-27450	59	7	also	also	ADV
inlawrev-27450	59	8	ind	ind	PROPN
inlawrev-27450	59	9	.	.	PUNCT
inlawrev-27450	60	1	code	code	PROPN
inlawrev-27450	60	2	§	§	PROPN
inlawrev-27450	60	3	6.1	6.1	NUM
inlawrev-27450	60	4	-	-	SYM
inlawrev-27450	60	5	1	1	NUM
inlawrev-27450	60	6	-	-	PUNCT
inlawrev-27450	60	7	12	12	NUM
inlawrev-27450	60	8	-	-	PUNCT
inlawrev-27450	60	9	37(m	37(m	NUM
inlawrev-27450	60	10	)	)	PUNCT
inlawrev-27450	60	11	.	.	PUNCT
inlawrev-27450	61	1	26	26	NUM
inlawrev-27450	61	2	.	.	PUNCT
inlawrev-27450	61	3	schiffler	schiffler	PROPN
inlawrev-27450	61	4	,	,	PUNCT
inlawrev-27450	61	5	184	184	NUM
inlawrev-27450	61	6	n.e.3d	n.e.3d	NOUN
inlawrev-27450	61	7	at	at	ADP
inlawrev-27450	61	8	729	729	NUM
inlawrev-27450	61	9	.	.	PUNCT
inlawrev-27450	62	1	27	27	NUM
inlawrev-27450	62	2	.	.	PUNCT
inlawrev-27450	63	1	i	i	PRON
inlawrev-27450	63	2	d.	d.	PROPN
inlawrev-27450	63	3	at	at	ADP
inlawrev-27450	63	4	729	729	NUM
inlawrev-27450	63	5	-	-	SYM
inlawrev-27450	63	6	30	30	NUM
inlawrev-27450	63	7	.	.	PUNCT
inlawrev-27450	64	1	28	28	NUM
inlawrev-27450	64	2	.	.	PUNCT
inlawrev-27450	65	1	see	see	VERB
inlawrev-27450	65	2	i	i	PRON
inlawrev-27450	65	3	d.	d.	PROPN
inlawrev-27450	65	4	29	29	NUM
inlawrev-27450	65	5	.	.	PUNCT
inlawrev-27450	66	1	i	i	PRON
inlawrev-27450	66	2	d.	d.	PROPN
inlawrev-27450	66	3	at	at	ADP
inlawrev-27450	66	4	730	730	NUM
inlawrev-27450	66	5	.	.	NOUN
inlawrev-27450	66	6	30	30	NUM
inlawrev-27450	66	7	.	.	PUNCT
inlawrev-27450	67	1	i	i	PRON
inlawrev-27450	67	2	d.	d.	PROPN
inlawrev-27450	67	3	31	31	NUM
inlawrev-27450	67	4	.	.	PUNCT
inlawrev-27450	68	1	i	i	PRON
inlawrev-27450	68	2	d.	d.	PROPN
inlawrev-27450	68	3	32	32	NUM
inlawrev-27450	68	4	.	.	PUNCT
inlawrev-27450	69	1	i	i	PRON
inlawrev-27450	69	2	d.	d.	PROPN
inlawrev-27450	69	3	830	830	NUM
inlawrev-27450	69	4	indiana	indiana	PROPN
inlawrev-27450	69	5	law	law	PROPN
inlawrev-27450	69	6	review	review	NOUN
inlawrev-27450	69	7	[	[	X
inlawrev-27450	69	8	vol	vol	NOUN
inlawrev-27450	69	9	.	.	PUNCT
inlawrev-27450	70	1	56:827	56:827	NUM
inlawrev-27450	70	2	he	he	PRON
inlawrev-27450	70	3	or	or	CCONJ
inlawrev-27450	70	4	she	she	PRON
inlawrev-27450	70	5	intends	intend	VERB
inlawrev-27450	70	6	to	to	PART
inlawrev-27450	70	7	return	return	VERB
inlawrev-27450	70	8	after	after	ADP
inlawrev-27450	70	9	an	an	DET
inlawrev-27450	70	10	absence.33	absence.33	NOUN
inlawrev-27450	70	11	the	the	DET
inlawrev-27450	70	12	permanency	permanency	NOUN
inlawrev-27450	70	13	of	of	ADP
inlawrev-27450	70	14	one	one	NUM
inlawrev-27450	70	15	’s	’s	PART
inlawrev-27450	70	16	home	home	NOUN
inlawrev-27450	70	17	has	have	VERB
inlawrev-27450	70	18	nothing	nothing	PRON
inlawrev-27450	70	19	to	to	PART
inlawrev-27450	70	20	do	do	VERB
inlawrev-27450	70	21	with	with	ADP
inlawrev-27450	70	22	the	the	DET
inlawrev-27450	70	23	number	number	NOUN
inlawrev-27450	70	24	of	of	ADP
inlawrev-27450	70	25	improvements	improvement	NOUN
inlawrev-27450	70	26	comprising	comprise	VERB
inlawrev-27450	70	27	it.34	it.34	NOUN
inlawrev-27450	70	28	accordingly	accordingly	ADV
inlawrev-27450	70	29	,	,	PUNCT
inlawrev-27450	70	30	the	the	DET
inlawrev-27450	70	31	tax	tax	NOUN
inlawrev-27450	70	32	court	court	NOUN
inlawrev-27450	70	33	reversed	reverse	VERB
inlawrev-27450	70	34	the	the	DET
inlawrev-27450	70	35	ibtr	ibtr	NOUN
inlawrev-27450	70	36	’s	’s	PART
inlawrev-27450	70	37	decision	decision	NOUN
inlawrev-27450	70	38	,	,	PUNCT
inlawrev-27450	70	39	deeming	deem	VERB
inlawrev-27450	70	40	it	it	PRON
inlawrev-27450	70	41	contrary	contrary	ADJ
inlawrev-27450	70	42	to	to	ADP
inlawrev-27450	70	43	indiana	indiana	PROPN
inlawrev-27450	70	44	law	law	PROPN
inlawrev-27450	70	45	,	,	PUNCT
inlawrev-27450	70	46	and	and	CCONJ
inlawrev-27450	70	47	remanded	remand	VERB
inlawrev-27450	70	48	the	the	DET
inlawrev-27450	70	49	matter	matter	NOUN
inlawrev-27450	70	50	back	back	ADV
inlawrev-27450	70	51	to	to	ADP
inlawrev-27450	70	52	the	the	DET
inlawrev-27450	70	53	ibtr	ibtr	NOUN
inlawrev-27450	70	54	for	for	ADP
inlawrev-27450	70	55	further	further	ADJ
inlawrev-27450	70	56	proceedings	proceeding	NOUN
inlawrev-27450	70	57	consistent	consistent	ADJ
inlawrev-27450	70	58	with	with	ADP
inlawrev-27450	70	59	the	the	DET
inlawrev-27450	70	60	court	court	NOUN
inlawrev-27450	70	61	’s	’s	PART
inlawrev-27450	70	62	ruling.35	ruling.35	NOUN
inlawrev-27450	70	63	2	2	NUM
inlawrev-27450	70	64	.	.	X
inlawrev-27450	70	65	ingredion	ingredion	PROPN
inlawrev-27450	70	66	,	,	PUNCT
inlawrev-27450	70	67	inc	inc	PROPN
inlawrev-27450	70	68	.	.	PROPN
inlawrev-27450	71	1	v.	v.	PROPN
inlawrev-27450	71	2	marion	marion	PROPN
inlawrev-27450	71	3	county	county	PROPN
inlawrev-27450	71	4	assessor.36	assessor.36	NOUN
inlawrev-27450	71	5	—	—	PUNCT
inlawrev-27450	71	6	the	the	DET
inlawrev-27450	71	7	first	first	ADJ
inlawrev-27450	71	8	issue	issue	NOUN
inlawrev-27450	71	9	before	before	SCONJ
inlawrev-27450	71	10	the	the	DET
inlawrev-27450	71	11	tax	tax	NOUN
inlawrev-27450	71	12	court	court	NOUN
inlawrev-27450	71	13	was	be	AUX
inlawrev-27450	71	14	whether	whether	SCONJ
inlawrev-27450	71	15	the	the	DET
inlawrev-27450	71	16	ibtr	ibtr	NOUN
inlawrev-27450	71	17	erroneously	erroneously	ADV
inlawrev-27450	71	18	determined	determine	VERB
inlawrev-27450	71	19	that	that	SCONJ
inlawrev-27450	71	20	,	,	PUNCT
inlawrev-27450	71	21	because	because	SCONJ
inlawrev-27450	71	22	the	the	DET
inlawrev-27450	71	23	taxpayer	taxpayer	NOUN
inlawrev-27450	71	24	’s	’s	PART
inlawrev-27450	71	25	property	property	NOUN
inlawrev-27450	71	26	tax	tax	NOUN
inlawrev-27450	71	27	return	return	NOUN
inlawrev-27450	71	28	failed	fail	VERB
inlawrev-27450	71	29	to	to	PART
inlawrev-27450	71	30	“	"	PUNCT
inlawrev-27450	71	31	‘	'	PUNCT
inlawrev-27450	71	32	substantially	substantially	ADV
inlawrev-27450	71	33	comply	comply	ADJ
inlawrev-27450	71	34	’	'	PUNCT
inlawrev-27450	71	35	with	with	ADP
inlawrev-27450	71	36	the	the	DET
inlawrev-27450	71	37	property	property	NOUN
inlawrev-27450	71	38	tax	tax	NOUN
inlawrev-27450	71	39	statutes	statute	NOUN
inlawrev-27450	71	40	and	and	CCONJ
inlawrev-27450	71	41	regulations	regulation	NOUN
inlawrev-27450	71	42	,	,	PUNCT
inlawrev-27450	71	43	”	"	PUNCT
inlawrev-27450	71	44	the	the	DET
inlawrev-27450	71	45	three	three	NUM
inlawrev-27450	71	46	-	-	PUNCT
inlawrev-27450	71	47	year	year	NOUN
inlawrev-27450	71	48	rather	rather	ADV
inlawrev-27450	71	49	than	than	ADP
inlawrev-27450	71	50	the	the	DET
inlawrev-27450	71	51	five	five	NUM
inlawrev-27450	71	52	-	-	PUNCT
inlawrev-27450	71	53	month	month	NOUN
inlawrev-27450	71	54	statute	statute	NOUN
inlawrev-27450	71	55	of	of	ADP
inlawrev-27450	71	56	limitations	limitation	NOUN
inlawrev-27450	71	57	applied	apply	VERB
inlawrev-27450	71	58	and	and	CCONJ
inlawrev-27450	71	59	made	make	VERB
inlawrev-27450	71	60	the	the	DET
inlawrev-27450	71	61	assessor	assessor	NOUN
inlawrev-27450	71	62	’s	’s	PART
inlawrev-27450	71	63	audit	audit	NOUN
inlawrev-27450	71	64	assessment	assessment	NOUN
inlawrev-27450	71	65	timely	timely	ADV
inlawrev-27450	71	66	filed.37	filed.37	VERB
inlawrev-27450	71	67	the	the	DET
inlawrev-27450	71	68	second	second	ADJ
inlawrev-27450	71	69	issue	issue	NOUN
inlawrev-27450	71	70	was	be	AUX
inlawrev-27450	71	71	whether	whether	SCONJ
inlawrev-27450	71	72	the	the	DET
inlawrev-27450	71	73	ibtr	ibtr	NOUN
inlawrev-27450	71	74	erroneously	erroneously	ADV
inlawrev-27450	71	75	refused	refuse	VERB
inlawrev-27450	71	76	to	to	PART
inlawrev-27450	71	77	order	order	VERB
inlawrev-27450	71	78	the	the	DET
inlawrev-27450	71	79	assessor	assessor	NOUN
inlawrev-27450	71	80	to	to	PART
inlawrev-27450	71	81	use	use	VERB
inlawrev-27450	71	82	the	the	DET
inlawrev-27450	71	83	overpayment	overpayment	NOUN
inlawrev-27450	71	84	of	of	ADP
inlawrev-27450	71	85	taxes	taxis	NOUN
inlawrev-27450	71	86	in	in	ADP
inlawrev-27450	71	87	one	one	NUM
inlawrev-27450	71	88	tax	tax	NOUN
inlawrev-27450	71	89	year	year	NOUN
inlawrev-27450	71	90	to	to	PART
inlawrev-27450	71	91	offset	offset	VERB
inlawrev-27450	71	92	the	the	DET
inlawrev-27450	71	93	underpayment	underpayment	NOUN
inlawrev-27450	71	94	of	of	ADP
inlawrev-27450	71	95	taxes	taxis	NOUN
inlawrev-27450	71	96	in	in	ADP
inlawrev-27450	71	97	two	two	NUM
inlawrev-27450	71	98	other	other	ADJ
inlawrev-27450	71	99	tax	tax	NOUN
inlawrev-27450	71	100	years.38	years.38	PROPN
inlawrev-27450	71	101	ingredion	ingredion	PROPN
inlawrev-27450	71	102	,	,	PUNCT
inlawrev-27450	71	103	incorporated	incorporate	VERB
inlawrev-27450	71	104	(	(	PUNCT
inlawrev-27450	71	105	ingredion	ingredion	NOUN
inlawrev-27450	71	106	)	)	PUNCT
inlawrev-27450	71	107	maintained	maintain	VERB
inlawrev-27450	71	108	its	its	PRON
inlawrev-27450	71	109	tangible	tangible	ADJ
inlawrev-27450	71	110	personal	personal	ADJ
inlawrev-27450	71	111	property	property	NOUN
inlawrev-27450	71	112	at	at	ADP
inlawrev-27450	71	113	its	its	PRON
inlawrev-27450	71	114	manufacturing	manufacturing	NOUN
inlawrev-27450	71	115	facility	facility	NOUN
inlawrev-27450	71	116	in	in	ADP
inlawrev-27450	71	117	indianapolis	indianapolis	PROPN
inlawrev-27450	71	118	,	,	PUNCT
inlawrev-27450	71	119	indiana	indiana	PROPN
inlawrev-27450	71	120	,	,	PUNCT
inlawrev-27450	71	121	which	which	PRON
inlawrev-27450	71	122	is	be	AUX
inlawrev-27450	71	123	in	in	ADP
inlawrev-27450	71	124	marion	marion	PROPN
inlawrev-27450	71	125	county.39	county.39	PROPN
inlawrev-27450	71	126	ingredion	ingredion	NOUN
inlawrev-27450	71	127	timely	timely	ADV
inlawrev-27450	71	128	filed	file	VERB
inlawrev-27450	71	129	its	its	PRON
inlawrev-27450	71	130	indiana	indiana	PROPN
inlawrev-27450	71	131	business	business	PROPN
inlawrev-27450	71	132	tangible	tangible	ADJ
inlawrev-27450	71	133	personal	personal	ADJ
inlawrev-27450	71	134	property	property	NOUN
inlawrev-27450	71	135	assessment	assessment	NOUN
inlawrev-27450	71	136	returns	return	VERB
inlawrev-27450	71	137	for	for	ADP
inlawrev-27450	71	138	tax	tax	NOUN
inlawrev-27450	71	139	years	year	NOUN
inlawrev-27450	71	140	2011	2011	NUM
inlawrev-27450	71	141	through	through	ADP
inlawrev-27450	71	142	2013.40	2013.40	NUM
inlawrev-27450	71	143	the	the	DET
inlawrev-27450	71	144	marion	marion	PROPN
inlawrev-27450	71	145	county	county	PROPN
inlawrev-27450	71	146	assessor	assessor	NOUN
inlawrev-27450	71	147	(	(	PUNCT
inlawrev-27450	71	148	assessor	assessor	NOUN
inlawrev-27450	71	149	)	)	PUNCT
inlawrev-27450	71	150	informed	inform	VERB
inlawrev-27450	71	151	ingredion	ingredion	NOUN
inlawrev-27450	71	152	that	that	SCONJ
inlawrev-27450	71	153	it	it	PRON
inlawrev-27450	71	154	had	have	AUX
inlawrev-27450	71	155	initiated	initiate	VERB
inlawrev-27450	71	156	an	an	DET
inlawrev-27450	71	157	audit	audit	NOUN
inlawrev-27450	71	158	of	of	ADP
inlawrev-27450	71	159	those	those	DET
inlawrev-27450	71	160	tax	tax	NOUN
inlawrev-27450	71	161	years	year	NOUN
inlawrev-27450	71	162	and	and	CCONJ
inlawrev-27450	71	163	requested	request	VERB
inlawrev-27450	71	164	documents	document	NOUN
inlawrev-27450	71	165	from	from	ADP
inlawrev-27450	71	166	it	it	PRON
inlawrev-27450	71	167	to	to	PART
inlawrev-27450	71	168	reconcile	reconcile	VERB
inlawrev-27450	71	169	the	the	DET
inlawrev-27450	71	170	company	company	NOUN
inlawrev-27450	71	171	’s	’s	PART
inlawrev-27450	71	172	reported	report	VERB
inlawrev-27450	71	173	values	value	NOUN
inlawrev-27450	71	174	of	of	ADP
inlawrev-27450	71	175	its	its	PRON
inlawrev-27450	71	176	tangible	tangible	ADJ
inlawrev-27450	71	177	property	property	NOUN
inlawrev-27450	71	178	with	with	ADP
inlawrev-27450	71	179	its	its	PRON
inlawrev-27450	71	180	financial	financial	ADJ
inlawrev-27450	71	181	records.41	records.41	NOUN
inlawrev-27450	71	182	“	"	PUNCT
inlawrev-27450	71	183	during	during	ADP
inlawrev-27450	71	184	the	the	DET
inlawrev-27450	71	185	course	course	NOUN
inlawrev-27450	71	186	of	of	ADP
inlawrev-27450	71	187	the	the	DET
inlawrev-27450	71	188	audit	audit	NOUN
inlawrev-27450	71	189	,	,	PUNCT
inlawrev-27450	71	190	ingredion	ingredion	NOUN
inlawrev-27450	71	191	discovered	discover	VERB
inlawrev-27450	71	192	that	that	SCONJ
inlawrev-27450	71	193	its	its	PRON
inlawrev-27450	71	194	former	former	ADJ
inlawrev-27450	71	195	personal	personal	ADJ
inlawrev-27450	71	196	property	property	NOUN
inlawrev-27450	71	197	tax	tax	NOUN
inlawrev-27450	71	198	preparation	preparation	NOUN
inlawrev-27450	71	199	firm	firm	NOUN
inlawrev-27450	71	200	had	have	AUX
inlawrev-27450	71	201	incorrectly	incorrectly	ADV
inlawrev-27450	71	202	reported	report	VERB
inlawrev-27450	71	203	the	the	DET
inlawrev-27450	71	204	costs	cost	NOUN
inlawrev-27450	71	205	of	of	ADP
inlawrev-27450	71	206	its	its	PRON
inlawrev-27450	71	207	assets	asset	NOUN
inlawrev-27450	71	208	by	by	ADP
inlawrev-27450	71	209	‘	'	PUNCT
inlawrev-27450	71	210	using	use	VERB
inlawrev-27450	71	211	the	the	DET
inlawrev-27450	71	212	original	original	ADJ
inlawrev-27450	71	213	installed	instal	VERB
inlawrev-27450	71	214	(	(	PUNCT
inlawrev-27450	71	215	aka	aka	ADV
inlawrev-27450	71	216	“	"	PUNCT
inlawrev-27450	71	217	historical	historical	ADJ
inlawrev-27450	71	218	”	"	PUNCT
inlawrev-27450	71	219	)	)	PUNCT
inlawrev-27450	71	220	cost	cost	NOUN
inlawrev-27450	71	221	basis	basis	NOUN
inlawrev-27450	71	222	,	,	PUNCT
inlawrev-27450	71	223	rather	rather	ADV
inlawrev-27450	71	224	than	than	ADP
inlawrev-27450	71	225	its	its	PRON
inlawrev-27450	71	226	federal	federal	ADJ
inlawrev-27450	71	227	tax	tax	NOUN
inlawrev-27450	71	228	cost	cost	NOUN
inlawrev-27450	71	229	basis	basis	NOUN
inlawrev-27450	71	230	.	.	PUNCT
inlawrev-27450	72	1	’”42	’”42	X
inlawrev-27450	72	2	ingredion	ingredion	PROPN
inlawrev-27450	72	3	informed	inform	VERB
inlawrev-27450	72	4	the	the	DET
inlawrev-27450	72	5	assessor	assessor	NOUN
inlawrev-27450	72	6	of	of	ADP
inlawrev-27450	72	7	this	this	PRON
inlawrev-27450	72	8	via	via	ADP
inlawrev-27450	72	9	a	a	DET
inlawrev-27450	72	10	written	write	VERB
inlawrev-27450	72	11	report	report	NOUN
inlawrev-27450	72	12	that	that	SCONJ
inlawrev-27450	72	13	compared	compare	VERB
inlawrev-27450	72	14	the	the	DET
inlawrev-27450	72	15	“	"	PUNCT
inlawrev-27450	72	16	personal	personal	ADJ
inlawrev-27450	72	17	property	property	NOUN
inlawrev-27450	72	18	costs	cost	NOUN
inlawrev-27450	72	19	reported	report	VERB
inlawrev-27450	72	20	on	on	ADP
inlawrev-27450	72	21	its	its	PRON
inlawrev-27450	72	22	indiana	indiana	NOUN
inlawrev-27450	72	23	returns	return	NOUN
inlawrev-27450	72	24	to	to	ADP
inlawrev-27450	72	25	[	[	X
inlawrev-27450	72	26	the	the	DET
inlawrev-27450	72	27	]	]	X
inlawrev-27450	72	28	costs	cost	NOUN
inlawrev-27450	72	29	reported	report	VERB
inlawrev-27450	72	30	on	on	ADP
inlawrev-27450	72	31	its	its	PRON
inlawrev-27450	72	32	federal	federal	ADJ
inlawrev-27450	72	33	33	33	NUM
inlawrev-27450	72	34	.	.	PUNCT
inlawrev-27450	73	1	i	i	PRON
inlawrev-27450	73	2	d.	d.	PROPN
inlawrev-27450	73	3	34	34	NUM
inlawrev-27450	73	4	.	.	PUNCT
inlawrev-27450	74	1	i	i	PRON
inlawrev-27450	74	2	d.	d.	PROPN
inlawrev-27450	74	3	35	35	NUM
inlawrev-27450	74	4	.	.	PUNCT
inlawrev-27450	75	1	i	i	PRON
inlawrev-27450	75	2	d.	d.	PROPN
inlawrev-27450	75	3	at	at	ADP
inlawrev-27450	75	4	731	731	NUM
inlawrev-27450	75	5	.	.	PUNCT
inlawrev-27450	76	1	36	36	NUM
inlawrev-27450	76	2	.	.	X
inlawrev-27450	77	1	184	184	NUM
inlawrev-27450	77	2	n.e.3d	n.e.3d	NUM
inlawrev-27450	77	3	731	731	NUM
inlawrev-27450	77	4	(	(	PUNCT
inlawrev-27450	77	5	ind	ind	NOUN
inlawrev-27450	77	6	.	.	PUNCT
inlawrev-27450	78	1	t.c	t.c	PROPN
inlawrev-27450	78	2	.	.	PROPN
inlawrev-27450	78	3	)	)	PUNCT
inlawrev-27450	79	1	,	,	PUNCT
inlawrev-27450	79	2	trans	trans	PROPN
inlawrev-27450	79	3	.	.	PROPN
inlawrev-27450	79	4	denied	deny	VERB
inlawrev-27450	79	5	,	,	PUNCT
inlawrev-27450	79	6	197	197	NUM
inlawrev-27450	79	7	n.e.3d	n.e.3d	NUM
inlawrev-27450	79	8	822	822	NUM
inlawrev-27450	79	9	(	(	PUNCT
inlawrev-27450	79	10	ind	ind	NOUN
inlawrev-27450	79	11	.	.	PUNCT
inlawrev-27450	79	12	2022	2022	NUM
inlawrev-27450	79	13	)	)	PUNCT
inlawrev-27450	79	14	.	.	PUNCT
inlawrev-27450	80	1	on	on	ADP
inlawrev-27450	80	2	march	march	PROPN
inlawrev-27450	80	3	28	28	NUM
inlawrev-27450	80	4	,	,	PUNCT
inlawrev-27450	80	5	2022	2022	NUM
inlawrev-27450	80	6	,	,	PUNCT
inlawrev-27450	80	7	the	the	DET
inlawrev-27450	80	8	assessor	assessor	NOUN
inlawrev-27450	80	9	filed	file	VERB
inlawrev-27450	80	10	its	its	PRON
inlawrev-27450	80	11	notice	notice	NOUN
inlawrev-27450	80	12	of	of	ADP
inlawrev-27450	80	13	intent	intent	NOUN
inlawrev-27450	80	14	to	to	PART
inlawrev-27450	80	15	petition	petition	VERB
inlawrev-27450	80	16	for	for	ADP
inlawrev-27450	80	17	review	review	NOUN
inlawrev-27450	80	18	.	.	PUNCT
inlawrev-27450	81	1	see	see	VERB
inlawrev-27450	81	2	notice	notice	NOUN
inlawrev-27450	81	3	of	of	ADP
inlawrev-27450	81	4	intent	intent	NOUN
inlawrev-27450	81	5	to	to	PART
inlawrev-27450	81	6	petition	petition	VERB
inlawrev-27450	81	7	for	for	ADP
inlawrev-27450	81	8	review	review	NOUN
inlawrev-27450	81	9	,	,	PUNCT
inlawrev-27450	81	10	ingredion	ingredion	PROPN
inlawrev-27450	81	11	,	,	PUNCT
inlawrev-27450	81	12	inc	inc	PROPN
inlawrev-27450	81	13	.	.	PROPN
inlawrev-27450	82	1	v.	v.	PROPN
inlawrev-27450	82	2	marion	marion	PROPN
inlawrev-27450	82	3	cnty	cnty	PROPN
inlawrev-27450	82	4	.	.	PUNCT
inlawrev-27450	83	1	assessor	assessor	NOUN
inlawrev-27450	83	2	,	,	PUNCT
inlawrev-27450	83	3	197	197	NUM
inlawrev-27450	83	4	n.e.3d	n.e.3d	NUM
inlawrev-27450	83	5	822	822	NUM
inlawrev-27450	83	6	(	(	PUNCT
inlawrev-27450	83	7	ind	ind	PROPN
inlawrev-27450	83	8	.	.	PUNCT
inlawrev-27450	84	1	march	march	PROPN
inlawrev-27450	84	2	28	28	NUM
inlawrev-27450	84	3	,	,	PUNCT
inlawrev-27450	84	4	2022	2022	NUM
inlawrev-27450	84	5	)	)	PUNCT
inlawrev-27450	84	6	(	(	PUNCT
inlawrev-27450	84	7	20t	20t	NOUN
inlawrev-27450	84	8	-	-	PUNCT
inlawrev-27450	84	9	ta00006	ta00006	ADJ
inlawrev-27450	84	10	)	)	PUNCT
inlawrev-27450	84	11	.	.	PUNCT
inlawrev-27450	85	1	on	on	ADP
inlawrev-27450	85	2	october	october	PROPN
inlawrev-27450	85	3	24	24	NUM
inlawrev-27450	85	4	,	,	PUNCT
inlawrev-27450	85	5	2022	2022	NUM
inlawrev-27450	85	6	,	,	PUNCT
inlawrev-27450	85	7	the	the	DET
inlawrev-27450	85	8	supreme	supreme	PROPN
inlawrev-27450	85	9	court	court	PROPN
inlawrev-27450	85	10	denied	deny	VERB
inlawrev-27450	85	11	the	the	DET
inlawrev-27450	85	12	petition	petition	NOUN
inlawrev-27450	85	13	for	for	ADP
inlawrev-27450	85	14	review	review	NOUN
inlawrev-27450	85	15	,	,	PUNCT
inlawrev-27450	85	16	though	though	SCONJ
inlawrev-27450	85	17	chief	chief	ADJ
inlawrev-27450	85	18	justice	justice	PROPN
inlawrev-27450	85	19	loretta	loretta	PROPN
inlawrev-27450	85	20	h.	h.	PROPN
inlawrev-27450	85	21	rush	rush	PROPN
inlawrev-27450	85	22	and	and	CCONJ
inlawrev-27450	85	23	justice	justice	PROPN
inlawrev-27450	85	24	derek	derek	PROPN
inlawrev-27450	85	25	r.	r.	PROPN
inlawrev-27450	85	26	molter	molter	PROPN
inlawrev-27450	85	27	voted	vote	VERB
inlawrev-27450	85	28	to	to	PART
inlawrev-27450	85	29	grant	grant	VERB
inlawrev-27450	85	30	transfer	transfer	NOUN
inlawrev-27450	85	31	.	.	PUNCT
inlawrev-27450	86	1	see	see	VERB
inlawrev-27450	86	2	order	order	NOUN
inlawrev-27450	86	3	denying	deny	VERB
inlawrev-27450	86	4	petition	petition	NOUN
inlawrev-27450	86	5	for	for	ADP
inlawrev-27450	86	6	review	review	NOUN
inlawrev-27450	86	7	,	,	PUNCT
inlawrev-27450	86	8	ingredion	ingredion	PROPN
inlawrev-27450	86	9	,	,	PUNCT
inlawrev-27450	86	10	inc	inc	PROPN
inlawrev-27450	86	11	.	.	PROPN
inlawrev-27450	87	1	v.	v.	PROPN
inlawrev-27450	87	2	marion	marion	PROPN
inlawrev-27450	87	3	cnty	cnty	PROPN
inlawrev-27450	87	4	.	.	PUNCT
inlawrev-27450	88	1	assessor	assessor	NOUN
inlawrev-27450	88	2	,	,	PUNCT
inlawrev-27450	88	3	197	197	NUM
inlawrev-27450	88	4	n.e.3d	n.e.3d	NUM
inlawrev-27450	88	5	822	822	NUM
inlawrev-27450	88	6	(	(	PUNCT
inlawrev-27450	88	7	ind	ind	PROPN
inlawrev-27450	88	8	.	.	PUNCT
inlawrev-27450	88	9	oct	oct	PROPN
inlawrev-27450	88	10	.	.	PROPN
inlawrev-27450	88	11	24	24	NUM
inlawrev-27450	88	12	,	,	PUNCT
inlawrev-27450	88	13	2022	2022	NUM
inlawrev-27450	88	14	)	)	PUNCT
inlawrev-27450	88	15	(	(	PUNCT
inlawrev-27450	88	16	20t	20t	NOUN
inlawrev-27450	88	17	-	-	PUNCT
inlawrev-27450	88	18	ta00006	ta00006	ADJ
inlawrev-27450	88	19	)	)	PUNCT
inlawrev-27450	88	20	.	.	PUNCT
inlawrev-27450	89	1	the	the	DET
inlawrev-27450	89	2	next	next	ADJ
inlawrev-27450	89	3	tax	tax	NOUN
inlawrev-27450	89	4	court	court	NOUN
inlawrev-27450	89	5	decision	decision	NOUN
inlawrev-27450	89	6	discussed	discuss	VERB
inlawrev-27450	89	7	in	in	ADP
inlawrev-27450	89	8	this	this	DET
inlawrev-27450	89	9	survey	survey	NOUN
inlawrev-27450	89	10	article	article	NOUN
inlawrev-27450	89	11	is	be	AUX
inlawrev-27450	89	12	this	this	DET
inlawrev-27450	89	13	one	one	NUM
inlawrev-27450	89	14	’s	’s	PART
inlawrev-27450	89	15	companion	companion	NOUN
inlawrev-27450	89	16	case	case	NOUN
inlawrev-27450	89	17	—	—	PUNCT
inlawrev-27450	89	18	also	also	ADV
inlawrev-27450	89	19	titled	title	VERB
inlawrev-27450	89	20	ingredion	ingredion	NOUN
inlawrev-27450	89	21	,	,	PUNCT
inlawrev-27450	89	22	inc	inc	PROPN
inlawrev-27450	89	23	.	.	PROPN
inlawrev-27450	90	1	v.	v.	PROPN
inlawrev-27450	90	2	marion	marion	PROPN
inlawrev-27450	90	3	county	county	PROPN
inlawrev-27450	90	4	assessor	assessor	NOUN
inlawrev-27450	90	5	,	,	PUNCT
inlawrev-27450	90	6	184	184	NUM
inlawrev-27450	90	7	n.e.3d	n.e.3d	NOUN
inlawrev-27450	90	8	.	.	PUNCT
inlawrev-27450	91	1	739	739	NUM
inlawrev-27450	91	2	(	(	PUNCT
inlawrev-27450	91	3	ind	ind	NOUN
inlawrev-27450	91	4	.	.	PUNCT
inlawrev-27450	92	1	t.c	t.c	PROPN
inlawrev-27450	92	2	.	.	PROPN
inlawrev-27450	92	3	2022	2022	NUM
inlawrev-27450	92	4	)	)	PUNCT
inlawrev-27450	92	5	.	.	PUNCT
inlawrev-27450	93	1	it	it	PRON
inlawrev-27450	93	2	involves	involve	VERB
inlawrev-27450	93	3	the	the	DET
inlawrev-27450	93	4	ibtr	ibtr	VERB
inlawrev-27450	93	5	’s	’s	PART
inlawrev-27450	93	6	denial	denial	NOUN
inlawrev-27450	93	7	of	of	ADP
inlawrev-27450	93	8	ingredion	ingredion	NOUN
inlawrev-27450	93	9	’s	’s	PART
inlawrev-27450	93	10	claim	claim	NOUN
inlawrev-27450	93	11	for	for	ADP
inlawrev-27450	93	12	a	a	DET
inlawrev-27450	93	13	tax	tax	NOUN
inlawrev-27450	93	14	refund	refund	NOUN
inlawrev-27450	93	15	related	relate	VERB
inlawrev-27450	93	16	to	to	ADP
inlawrev-27450	93	17	its	its	PRON
inlawrev-27450	93	18	assertion	assertion	NOUN
inlawrev-27450	93	19	that	that	SCONJ
inlawrev-27450	93	20	it	it	PRON
inlawrev-27450	93	21	overpaid	overpay	VERB
inlawrev-27450	93	22	its	its	PRON
inlawrev-27450	93	23	2011	2011	NUM
inlawrev-27450	93	24	tangible	tangible	ADJ
inlawrev-27450	93	25	personal	personal	ADJ
inlawrev-27450	93	26	property	property	NOUN
inlawrev-27450	93	27	tax	tax	NOUN
inlawrev-27450	93	28	.	.	PUNCT
inlawrev-27450	94	1	37	37	NUM
inlawrev-27450	94	2	.	.	PUNCT
inlawrev-27450	95	1	i	i	PRON
inlawrev-27450	95	2	d.	d.	PROPN
inlawrev-27450	95	3	at	at	ADP
inlawrev-27450	95	4	732	732	NUM
inlawrev-27450	95	5	.	.	PUNCT
inlawrev-27450	96	1	38	38	NUM
inlawrev-27450	96	2	.	.	PUNCT
inlawrev-27450	97	1	i	i	PRON
inlawrev-27450	97	2	d.	d.	PROPN
inlawrev-27450	97	3	39	39	NUM
inlawrev-27450	97	4	.	.	PUNCT
inlawrev-27450	98	1	i	i	PRON
inlawrev-27450	98	2	d.	d.	PROPN
inlawrev-27450	98	3	40	40	NUM
inlawrev-27450	98	4	.	.	PUNCT
inlawrev-27450	99	1	i	i	PRON
inlawrev-27450	99	2	d.	d.	PROPN
inlawrev-27450	99	3	41	41	NUM
inlawrev-27450	99	4	.	.	PUNCT
inlawrev-27450	100	1	i	i	PRON
inlawrev-27450	100	2	d.	d.	PROPN
inlawrev-27450	100	3	42	42	NUM
inlawrev-27450	100	4	.	.	PUNCT
inlawrev-27450	101	1	i	i	PRON
inlawrev-27450	101	2	d.	d.	PROPN
inlawrev-27450	101	3	2023	2023	NUM
inlawrev-27450	101	4	]	]	PUNCT
inlawrev-27450	101	5	tax	tax	NOUN
inlawrev-27450	101	6	law	law	NOUN
inlawrev-27450	101	7	831	831	NUM
inlawrev-27450	101	8	depreciation	depreciation	NOUN
inlawrev-27450	101	9	schedules	schedule	NOUN
inlawrev-27450	101	10	.	.	PUNCT
inlawrev-27450	102	1	”43	”43	PROPN
inlawrev-27450	102	2	the	the	DET
inlawrev-27450	102	3	comparison	comparison	NOUN
inlawrev-27450	102	4	demonstrated	demonstrate	VERB
inlawrev-27450	102	5	that	that	SCONJ
inlawrev-27450	102	6	,	,	PUNCT
inlawrev-27450	102	7	after	after	ADP
inlawrev-27450	102	8	correcting	correct	VERB
inlawrev-27450	102	9	its	its	PRON
inlawrev-27450	102	10	reporting	reporting	NOUN
inlawrev-27450	102	11	errors	error	NOUN
inlawrev-27450	102	12	,	,	PUNCT
inlawrev-27450	102	13	ingredion	ingredion	NOUN
inlawrev-27450	102	14	owed	owe	VERB
inlawrev-27450	102	15	additional	additional	ADJ
inlawrev-27450	102	16	personal	personal	ADJ
inlawrev-27450	102	17	property	property	NOUN
inlawrev-27450	102	18	taxes	taxis	NOUN
inlawrev-27450	102	19	for	for	ADP
inlawrev-27450	102	20	2012	2012	NUM
inlawrev-27450	102	21	and	and	CCONJ
inlawrev-27450	102	22	2013	2013	NUM
inlawrev-27450	102	23	but	but	CCONJ
inlawrev-27450	102	24	had	have	AUX
inlawrev-27450	102	25	overpaid	overpay	VERB
inlawrev-27450	102	26	for	for	ADP
inlawrev-27450	102	27	2011.44	2011.44	NUM
inlawrev-27450	102	28	the	the	DET
inlawrev-27450	102	29	assessor	assessor	NOUN
inlawrev-27450	102	30	issued	issue	VERB
inlawrev-27450	102	31	ingredion	ingredion	NOUN
inlawrev-27450	102	32	two	two	NUM
inlawrev-27450	102	33	forms	form	NOUN
inlawrev-27450	102	34	113	113	NUM
inlawrev-27450	102	35	/	/	SYM
inlawrev-27450	102	36	pp	pp	PROPN
inlawrev-27450	102	37	(	(	PUNCT
inlawrev-27450	102	38	notice	notice	NOUN
inlawrev-27450	102	39	of	of	ADP
inlawrev-27450	102	40	assessment	assessment	NOUN
inlawrev-27450	102	41	/	/	SYM
inlawrev-27450	102	42	change	change	NOUN
inlawrev-27450	102	43	by	by	ADP
inlawrev-27450	102	44	an	an	DET
inlawrev-27450	102	45	assessing	assess	VERB
inlawrev-27450	102	46	official)45	official)45	NOUN
inlawrev-27450	102	47	and	and	CCONJ
inlawrev-27450	102	48	a	a	DET
inlawrev-27450	102	49	letter	letter	NOUN
inlawrev-27450	102	50	summarizing	summarize	VERB
inlawrev-27450	102	51	its	its	PRON
inlawrev-27450	102	52	audit	audit	NOUN
inlawrev-27450	102	53	findings	finding	NOUN
inlawrev-27450	102	54	for	for	ADP
inlawrev-27450	102	55	tax	tax	NOUN
inlawrev-27450	102	56	years	year	NOUN
inlawrev-27450	102	57	2012	2012	NUM
inlawrev-27450	102	58	and	and	CCONJ
inlawrev-27450	102	59	2013.46	2013.46	NUM
inlawrev-27450	102	60	neither	neither	CCONJ
inlawrev-27450	102	61	the	the	DET
inlawrev-27450	102	62	two	two	NUM
inlawrev-27450	102	63	forms	form	NOUN
inlawrev-27450	102	64	113	113	NUM
inlawrev-27450	102	65	/	/	SYM
inlawrev-27450	102	66	pp	pp	ADJ
inlawrev-27450	102	67	nor	nor	CCONJ
inlawrev-27450	102	68	the	the	DET
inlawrev-27450	102	69	assessor	assessor	NOUN
inlawrev-27450	102	70	’s	’s	PART
inlawrev-27450	102	71	letter	letter	NOUN
inlawrev-27450	102	72	discussed	discuss	VERB
inlawrev-27450	102	73	the	the	DET
inlawrev-27450	102	74	2011	2011	NUM
inlawrev-27450	102	75	overpayment.47	overpayment.47	PROPN
inlawrev-27450	102	76	ingredion	ingredion	NOUN
inlawrev-27450	102	77	challenged	challenge	VERB
inlawrev-27450	102	78	the	the	DET
inlawrev-27450	102	79	assessment	assessment	NOUN
inlawrev-27450	102	80	to	to	ADP
inlawrev-27450	102	81	the	the	DET
inlawrev-27450	102	82	marion	marion	PROPN
inlawrev-27450	102	83	county	county	PROPN
inlawrev-27450	102	84	ptaboa	ptaboa	NOUN
inlawrev-27450	102	85	,	,	PUNCT
inlawrev-27450	102	86	which	which	PRON
inlawrev-27450	102	87	upheld	uphold	VERB
inlawrev-27450	102	88	it	it	PRON
inlawrev-27450	102	89	,	,	PUNCT
inlawrev-27450	102	90	and	and	CCONJ
inlawrev-27450	102	91	then	then	ADV
inlawrev-27450	102	92	to	to	ADP
inlawrev-27450	102	93	the	the	DET
inlawrev-27450	102	94	ibtr	ibtr	NOUN
inlawrev-27450	102	95	,	,	PUNCT
inlawrev-27450	102	96	which	which	PRON
inlawrev-27450	102	97	ruled	rule	VERB
inlawrev-27450	102	98	the	the	DET
inlawrev-27450	102	99	same.48	same.48	PROPN
inlawrev-27450	102	100	ingredion	ingredion	NOUN
inlawrev-27450	102	101	challenged	challenge	VERB
inlawrev-27450	102	102	the	the	DET
inlawrev-27450	102	103	ibtr	ibtr	NOUN
inlawrev-27450	102	104	’s	’s	PART
inlawrev-27450	102	105	decision	decision	NOUN
inlawrev-27450	102	106	to	to	ADP
inlawrev-27450	102	107	the	the	DET
inlawrev-27450	102	108	tax	tax	NOUN
inlawrev-27450	102	109	court.49	court.49	PROPN
inlawrev-27450	102	110	ingredion	ingredion	NOUN
inlawrev-27450	102	111	asserted	assert	VERB
inlawrev-27450	102	112	two	two	NUM
inlawrev-27450	102	113	arguments	argument	NOUN
inlawrev-27450	102	114	.	.	PUNCT
inlawrev-27450	103	1	first	first	ADV
inlawrev-27450	103	2	,	,	PUNCT
inlawrev-27450	103	3	it	it	PRON
inlawrev-27450	103	4	argued	argue	VERB
inlawrev-27450	103	5	that	that	SCONJ
inlawrev-27450	103	6	the	the	DET
inlawrev-27450	103	7	assessor	assessor	NOUN
inlawrev-27450	103	8	’s	’s	PART
inlawrev-27450	103	9	2012	2012	NUM
inlawrev-27450	103	10	and	and	CCONJ
inlawrev-27450	103	11	2013	2013	NUM
inlawrev-27450	103	12	audit	audit	NOUN
inlawrev-27450	103	13	assessments	assessment	NOUN
inlawrev-27450	103	14	were	be	AUX
inlawrev-27450	103	15	untimely	untimely	ADJ
inlawrev-27450	103	16	because	because	SCONJ
inlawrev-27450	103	17	they	they	PRON
inlawrev-27450	103	18	were	be	AUX
inlawrev-27450	103	19	submitted	submit	VERB
inlawrev-27450	103	20	outside	outside	ADP
inlawrev-27450	103	21	the	the	DET
inlawrev-27450	103	22	applicable	applicable	ADJ
inlawrev-27450	103	23	statute	statute	NOUN
inlawrev-27450	103	24	of	of	ADP
inlawrev-27450	103	25	limitations.50	limitations.50	PROPN
inlawrev-27450	103	26	taxpayers	taxpayer	NOUN
inlawrev-27450	103	27	,	,	PUNCT
inlawrev-27450	103	28	it	it	PRON
inlawrev-27450	103	29	pointed	point	VERB
inlawrev-27450	103	30	out	out	ADP
inlawrev-27450	103	31	,	,	PUNCT
inlawrev-27450	103	32	are	be	AUX
inlawrev-27450	103	33	“	"	PUNCT
inlawrev-27450	103	34	required	require	VERB
inlawrev-27450	103	35	to	to	PART
inlawrev-27450	103	36	file	file	VERB
inlawrev-27450	103	37	a	a	DET
inlawrev-27450	103	38	personal	personal	ADJ
inlawrev-27450	103	39	property	property	NOUN
inlawrev-27450	103	40	tax	tax	NOUN
inlawrev-27450	103	41	return	return	NOUN
inlawrev-27450	103	42	each	each	DET
inlawrev-27450	103	43	year	year	NOUN
inlawrev-27450	103	44	.	.	PUNCT
inlawrev-27450	104	1	”51	”51	PUNCT
inlawrev-27450	105	1	“	"	PUNCT
inlawrev-27450	105	2	[	[	X
inlawrev-27450	105	3	a	a	X
inlawrev-27450	105	4	]	]	X
inlawrev-27450	105	5	taxpayer	taxpayer	NOUN
inlawrev-27450	105	6	[	[	X
inlawrev-27450	105	7	must	must	AUX
inlawrev-27450	105	8	]	]	PART
inlawrev-27450	105	9	make	make	VERB
inlawrev-27450	105	10	a	a	DET
inlawrev-27450	105	11	complete	complete	ADJ
inlawrev-27450	105	12	disclosure	disclosure	NOUN
inlawrev-27450	105	13	of	of	ADP
inlawrev-27450	105	14	all	all	DET
inlawrev-27450	105	15	information	information	NOUN
inlawrev-27450	105	16	required	require	VERB
inlawrev-27450	105	17	by	by	ADP
inlawrev-27450	105	18	the	the	DET
inlawrev-27450	105	19	department	department	PROPN
inlawrev-27450	105	20	of	of	ADP
inlawrev-27450	105	21	local	local	ADJ
inlawrev-27450	105	22	government	government	NOUN
inlawrev-27450	105	23	finance	finance	NOUN
inlawrev-27450	105	24	(	(	PUNCT
inlawrev-27450	105	25	dlgf	dlgf	NOUN
inlawrev-27450	105	26	)	)	PUNCT
inlawrev-27450	105	27	that	that	PRON
inlawrev-27450	105	28	is	be	AUX
inlawrev-27450	105	29	related	relate	VERB
inlawrev-27450	105	30	to	to	ADP
inlawrev-27450	105	31	the	the	DET
inlawrev-27450	105	32	value	value	NOUN
inlawrev-27450	105	33	,	,	PUNCT
inlawrev-27450	105	34	nature	nature	NOUN
inlawrev-27450	105	35	,	,	PUNCT
inlawrev-27450	105	36	or	or	CCONJ
inlawrev-27450	105	37	location	location	NOUN
inlawrev-27450	105	38	of	of	ADP
inlawrev-27450	105	39	[	[	X
inlawrev-27450	105	40	the	the	X
inlawrev-27450	105	41	]	]	X
inlawrev-27450	105	42	personal	personal	ADJ
inlawrev-27450	105	43	property	property	NOUN
inlawrev-27450	105	44	.	.	PUNCT
inlawrev-27450	105	45	”52	”52	PUNCT
inlawrev-27450	105	46	after	after	ADP
inlawrev-27450	105	47	giving	give	VERB
inlawrev-27450	105	48	proper	proper	ADJ
inlawrev-27450	105	49	notice	notice	NOUN
inlawrev-27450	105	50	to	to	ADP
inlawrev-27450	105	51	the	the	DET
inlawrev-27450	105	52	taxpayer	taxpayer	NOUN
inlawrev-27450	105	53	,	,	PUNCT
inlawrev-27450	105	54	a	a	DET
inlawrev-27450	105	55	township	township	NOUN
inlawrev-27450	105	56	assessor	assessor	NOUN
inlawrev-27450	105	57	,	,	PUNCT
inlawrev-27450	105	58	county	county	NOUN
inlawrev-27450	105	59	assessor	assessor	NOUN
inlawrev-27450	105	60	,	,	PUNCT
inlawrev-27450	105	61	or	or	CCONJ
inlawrev-27450	105	62	county	county	NOUN
inlawrev-27450	105	63	property	property	NOUN
inlawrev-27450	105	64	tax	tax	NOUN
inlawrev-27450	105	65	assessment	assessment	NOUN
inlawrev-27450	105	66	board	board	NOUN
inlawrev-27450	105	67	of	of	ADP
inlawrev-27450	105	68	appeals	appeal	NOUN
inlawrev-27450	105	69	may	may	AUX
inlawrev-27450	105	70	initiate	initiate	VERB
inlawrev-27450	105	71	an	an	DET
inlawrev-27450	105	72	audit	audit	NOUN
inlawrev-27450	105	73	and	and	CCONJ
inlawrev-27450	105	74	“	"	PUNCT
inlawrev-27450	105	75	assess	assess	NOUN
inlawrev-27450	105	76	omitted	omit	VERB
inlawrev-27450	105	77	or	or	CCONJ
inlawrev-27450	105	78	undervalued	undervalue	VERB
inlawrev-27450	105	79	personal	personal	ADJ
inlawrev-27450	105	80	property	property	NOUN
inlawrev-27450	105	81	or	or	CCONJ
inlawrev-27450	105	82	increase	increase	VERB
inlawrev-27450	105	83	a	a	DET
inlawrev-27450	105	84	taxpayer	taxpayer	NOUN
inlawrev-27450	105	85	’s	’s	PART
inlawrev-27450	105	86	personal	personal	ADJ
inlawrev-27450	105	87	property	property	NOUN
inlawrev-27450	105	88	assessment	assessment	NOUN
inlawrev-27450	105	89	.	.	PUNCT
inlawrev-27450	106	1	”53	”53	ADV
inlawrev-27450	106	2	the	the	DET
inlawrev-27450	106	3	assessor	assessor	NOUN
inlawrev-27450	106	4	must	must	AUX
inlawrev-27450	106	5	serve	serve	VERB
inlawrev-27450	106	6	the	the	DET
inlawrev-27450	106	7	assessment	assessment	NOUN
inlawrev-27450	106	8	on	on	ADP
inlawrev-27450	106	9	the	the	DET
inlawrev-27450	106	10	taxpayer	taxpayer	NOUN
inlawrev-27450	106	11	within	within	ADP
inlawrev-27450	106	12	three	three	NUM
inlawrev-27450	106	13	years	year	NOUN
inlawrev-27450	106	14	of	of	ADP
inlawrev-27450	106	15	the	the	DET
inlawrev-27450	106	16	date	date	NOUN
inlawrev-27450	106	17	the	the	DET
inlawrev-27450	106	18	taxpayer	taxpayer	NOUN
inlawrev-27450	106	19	filed	file	VERB
inlawrev-27450	106	20	the	the	DET
inlawrev-27450	106	21	applicable	applicable	ADJ
inlawrev-27450	106	22	personal	personal	ADJ
inlawrev-27450	106	23	property	property	NOUN
inlawrev-27450	106	24	tax	tax	NOUN
inlawrev-27450	106	25	return	return	NOUN
inlawrev-27450	106	26	(	(	PUNCT
inlawrev-27450	106	27	hereinafter	hereinafter	NOUN
inlawrev-27450	106	28	referred	refer	VERB
inlawrev-27450	106	29	to	to	ADP
inlawrev-27450	106	30	as	as	SCONJ
inlawrev-27450	106	31	the	the	DET
inlawrev-27450	106	32	“	"	PUNCT
inlawrev-27450	106	33	three	three	NUM
inlawrev-27450	106	34	-	-	PUNCT
inlawrev-27450	106	35	year	year	NOUN
inlawrev-27450	106	36	limitation”).54	limitation”).54	NOUN
inlawrev-27450	106	37	there	there	PRON
inlawrev-27450	106	38	exists	exist	VERB
inlawrev-27450	106	39	,	,	PUNCT
inlawrev-27450	106	40	though	though	ADV
inlawrev-27450	106	41	,	,	PUNCT
inlawrev-27450	106	42	a	a	DET
inlawrev-27450	106	43	circumstance	circumstance	NOUN
inlawrev-27450	106	44	in	in	ADP
inlawrev-27450	106	45	which	which	PRON
inlawrev-27450	106	46	the	the	DET
inlawrev-27450	106	47	assessor	assessor	NOUN
inlawrev-27450	106	48	has	have	VERB
inlawrev-27450	106	49	a	a	DET
inlawrev-27450	106	50	much	much	ADV
inlawrev-27450	106	51	shorter	short	ADJ
inlawrev-27450	106	52	period	period	NOUN
inlawrev-27450	106	53	in	in	ADP
inlawrev-27450	106	54	which	which	PRON
inlawrev-27450	106	55	to	to	PART
inlawrev-27450	106	56	audit	audit	VERB
inlawrev-27450	106	57	a	a	DET
inlawrev-27450	106	58	taxpayer	taxpayer	NOUN
inlawrev-27450	106	59	and	and	CCONJ
inlawrev-27450	106	60	assess	assess	VERB
inlawrev-27450	106	61	an	an	DET
inlawrev-27450	106	62	underpayment	underpayment	NOUN
inlawrev-27450	106	63	,	,	PUNCT
inlawrev-27450	106	64	one	one	NUM
inlawrev-27450	106	65	in	in	ADP
inlawrev-27450	106	66	which	which	PRON
inlawrev-27450	106	67	the	the	DET
inlawrev-27450	106	68	assessment	assessment	NOUN
inlawrev-27450	106	69	must	must	AUX
inlawrev-27450	106	70	be	be	AUX
inlawrev-27450	106	71	served	serve	VERB
inlawrev-27450	106	72	before	before	ADP
inlawrev-27450	106	73	the	the	DET
inlawrev-27450	106	74	later	later	NOUN
inlawrev-27450	106	75	of	of	ADP
inlawrev-27450	106	76	:	:	PUNCT
inlawrev-27450	106	77	(	(	PUNCT
inlawrev-27450	106	78	a	a	X
inlawrev-27450	106	79	)	)	PUNCT
inlawrev-27450	106	80	october	october	PROPN
inlawrev-27450	106	81	30	30	NUM
inlawrev-27450	106	82	of	of	ADP
inlawrev-27450	106	83	the	the	DET
inlawrev-27450	106	84	year	year	NOUN
inlawrev-27450	106	85	for	for	ADP
inlawrev-27450	106	86	which	which	PRON
inlawrev-27450	106	87	the	the	DET
inlawrev-27450	106	88	assessment	assessment	NOUN
inlawrev-27450	106	89	is	be	AUX
inlawrev-27450	106	90	made	make	VERB
inlawrev-27450	106	91	,	,	PUNCT
inlawrev-27450	106	92	or	or	CCONJ
inlawrev-27450	106	93	(	(	PUNCT
inlawrev-27450	106	94	b	b	NOUN
inlawrev-27450	106	95	)	)	PUNCT
inlawrev-27450	106	96	five	five	NUM
inlawrev-27450	106	97	months	month	NOUN
inlawrev-27450	106	98	from	from	ADP
inlawrev-27450	106	99	the	the	DET
inlawrev-27450	106	100	date	date	NOUN
inlawrev-27450	106	101	the	the	DET
inlawrev-27450	106	102	taxpayer	taxpayer	NOUN
inlawrev-27450	106	103	filed	file	VERB
inlawrev-27450	106	104	the	the	DET
inlawrev-27450	106	105	personal	personal	ADJ
inlawrev-27450	106	106	property	property	NOUN
inlawrev-27450	106	107	return	return	NOUN
inlawrev-27450	106	108	(	(	PUNCT
inlawrev-27450	106	109	hereinafter	hereinafter	NOUN
inlawrev-27450	106	110	referred	refer	VERB
inlawrev-27450	106	111	to	to	ADP
inlawrev-27450	106	112	as	as	ADP
inlawrev-27450	106	113	the	the	DET
inlawrev-27450	106	114	“	"	PUNCT
inlawrev-27450	106	115	fivemonth	fivemonth	ADJ
inlawrev-27450	106	116	limitation”).55	limitation”).55	NOUN
inlawrev-27450	106	117	this	this	DET
inlawrev-27450	106	118	five	five	NUM
inlawrev-27450	106	119	-	-	PUNCT
inlawrev-27450	106	120	month	month	NOUN
inlawrev-27450	106	121	limitation	limitation	NOUN
inlawrev-27450	106	122	overrides	override	VERB
inlawrev-27450	106	123	the	the	DET
inlawrev-27450	106	124	three	three	NUM
inlawrev-27450	106	125	-	-	PUNCT
inlawrev-27450	106	126	year	year	NOUN
inlawrev-27450	106	127	limitation	limitation	NOUN
inlawrev-27450	106	128	if	if	SCONJ
inlawrev-27450	106	129	the	the	DET
inlawrev-27450	106	130	taxpayer	taxpayer	NOUN
inlawrev-27450	106	131	had	have	AUX
inlawrev-27450	106	132	filed	file	VERB
inlawrev-27450	106	133	a	a	DET
inlawrev-27450	106	134	personal	personal	ADJ
inlawrev-27450	106	135	property	property	NOUN
inlawrev-27450	106	136	return	return	NOUN
inlawrev-27450	106	137	that	that	SCONJ
inlawrev-27450	106	138	“	"	PUNCT
inlawrev-27450	106	139	substantially	substantially	ADV
inlawrev-27450	106	140	complied	comply	VERB
inlawrev-27450	106	141	”	"	PUNCT
inlawrev-27450	106	142	with	with	ADP
inlawrev-27450	106	143	the	the	DET
inlawrev-27450	106	144	property	property	NOUN
inlawrev-27450	106	145	tax	tax	NOUN
inlawrev-27450	106	146	statutes	statute	NOUN
inlawrev-27450	106	147	and	and	CCONJ
inlawrev-27450	106	148	the	the	DET
inlawrev-27450	106	149	dlgf	dlgf	NOUN
inlawrev-27450	106	150	’s	’s	PART
inlawrev-27450	106	151	regulations.56	regulations.56	NOUN
inlawrev-27450	106	152	in	in	ADP
inlawrev-27450	106	153	other	other	ADJ
inlawrev-27450	106	154	words	word	NOUN
inlawrev-27450	106	155	,	,	PUNCT
inlawrev-27450	106	156	if	if	SCONJ
inlawrev-27450	106	157	the	the	DET
inlawrev-27450	106	158	taxpayer	taxpayer	NOUN
inlawrev-27450	106	159	filed	file	VERB
inlawrev-27450	106	160	a	a	DET
inlawrev-27450	106	161	personal	personal	ADJ
inlawrev-27450	106	162	property	property	NOUN
inlawrev-27450	106	163	return	return	NOUN
inlawrev-27450	106	164	that	that	PRON
inlawrev-27450	106	165	substantially	substantially	ADV
inlawrev-27450	106	166	complied	comply	VERB
inlawrev-27450	106	167	43	43	NUM
inlawrev-27450	106	168	.	.	PUNCT
inlawrev-27450	107	1	i	i	PRON
inlawrev-27450	107	2	d.	d.	PROPN
inlawrev-27450	107	3	44	44	NUM
inlawrev-27450	107	4	.	.	PUNCT
inlawrev-27450	108	1	i	i	PRON
inlawrev-27450	108	2	d.	d.	PROPN
inlawrev-27450	108	3	45	45	NUM
inlawrev-27450	108	4	.	.	PUNCT
inlawrev-27450	108	5	see	see	VERB
inlawrev-27450	108	6	notice	notice	NOUN
inlawrev-27450	108	7	of	of	ADP
inlawrev-27450	108	8	assessment	assessment	NOUN
inlawrev-27450	108	9	/	/	SYM
inlawrev-27450	108	10	change	change	NOUN
inlawrev-27450	108	11	by	by	ADP
inlawrev-27450	108	12	an	an	DET
inlawrev-27450	108	13	assessing	assess	VERB
inlawrev-27450	108	14	official	official	NOUN
inlawrev-27450	108	15	—	—	PUNCT
inlawrev-27450	108	16	form	form	NOUN
inlawrev-27450	108	17	113	113	NUM
inlawrev-27450	108	18	/	/	SYM
inlawrev-27450	108	19	pp	pp	PROPN
inlawrev-27450	108	20	(	(	PUNCT
inlawrev-27450	108	21	state	state	NOUN
inlawrev-27450	108	22	form	form	NOUN
inlawrev-27450	108	23	21521	21521	NUM
inlawrev-27450	108	24	r12/10	r12/10	NOUN
inlawrev-27450	108	25	-	-	SYM
inlawrev-27450	108	26	19	19	NUM
inlawrev-27450	108	27	)	)	PUNCT
inlawrev-27450	108	28	,	,	PUNCT
inlawrev-27450	108	29	accessible	accessible	ADJ
inlawrev-27450	108	30	at	at	ADP
inlawrev-27450	108	31	:	:	PUNCT
inlawrev-27450	108	32	https://forms.in.gov/download.aspx?id=4819	https://forms.in.gov/download.aspx?id=4819	X
inlawrev-27450	108	33	.	.	PUNCT
inlawrev-27450	109	1	46	46	NUM
inlawrev-27450	109	2	.	.	PUNCT
inlawrev-27450	109	3	ingredion	ingredion	NOUN
inlawrev-27450	109	4	,	,	PUNCT
inlawrev-27450	109	5	184	184	NUM
inlawrev-27450	109	6	n.e.3d	n.e.3d	NOUN
inlawrev-27450	109	7	at	at	ADP
inlawrev-27450	109	8	732	732	NUM
inlawrev-27450	109	9	.	.	PUNCT
inlawrev-27450	110	1	47	47	NUM
inlawrev-27450	110	2	.	.	PUNCT
inlawrev-27450	111	1	i	i	PRON
inlawrev-27450	111	2	d.	d.	PROPN
inlawrev-27450	111	3	48	48	NUM
inlawrev-27450	111	4	.	.	PUNCT
inlawrev-27450	112	1	i	i	PRON
inlawrev-27450	112	2	d.	d.	PROPN
inlawrev-27450	112	3	at	at	ADP
inlawrev-27450	112	4	732	732	NUM
inlawrev-27450	112	5	-	-	SYM
inlawrev-27450	112	6	33	33	NUM
inlawrev-27450	112	7	.	.	NOUN
inlawrev-27450	112	8	49	49	NUM
inlawrev-27450	112	9	.	.	PUNCT
inlawrev-27450	113	1	i	i	PRON
inlawrev-27450	113	2	d.	d.	PROPN
inlawrev-27450	113	3	at	at	ADP
inlawrev-27450	113	4	733	733	NUM
inlawrev-27450	113	5	.	.	PUNCT
inlawrev-27450	114	1	50	50	NUM
inlawrev-27450	114	2	.	.	PUNCT
inlawrev-27450	115	1	i	i	PRON
inlawrev-27450	115	2	d.	d.	PROPN
inlawrev-27450	115	3	at	at	ADP
inlawrev-27450	115	4	732	732	NUM
inlawrev-27450	115	5	.	.	PUNCT
inlawrev-27450	116	1	51	51	NUM
inlawrev-27450	116	2	.	.	PUNCT
inlawrev-27450	117	1	i	i	PRON
inlawrev-27450	117	2	d.	d.	PROPN
inlawrev-27450	117	3	at	at	ADP
inlawrev-27450	117	4	733	733	NUM
inlawrev-27450	117	5	.	.	PUNCT
inlawrev-27450	118	1	52	52	NUM
inlawrev-27450	118	2	.	.	PUNCT
inlawrev-27450	119	1	i	i	PRON
inlawrev-27450	119	2	d.	d.	PROPN
inlawrev-27450	119	3	at	at	ADP
inlawrev-27450	119	4	733	733	NUM
inlawrev-27450	119	5	-	-	SYM
inlawrev-27450	119	6	34	34	NUM
inlawrev-27450	119	7	(	(	PUNCT
inlawrev-27450	119	8	quoting	quote	VERB
inlawrev-27450	119	9	ind	ind	PROPN
inlawrev-27450	119	10	.	.	PUNCT
inlawrev-27450	120	1	code	code	PROPN
inlawrev-27450	120	2	§	§	PROPN
inlawrev-27450	120	3	6	6	NUM
inlawrev-27450	120	4	-	-	SYM
inlawrev-27450	120	5	1.1	1.1	NUM
inlawrev-27450	120	6	-	-	PUNCT
inlawrev-27450	120	7	3	3	NUM
inlawrev-27450	120	8	-	-	NUM
inlawrev-27450	120	9	9(a	9(a	NUM
inlawrev-27450	120	10	)	)	PUNCT
inlawrev-27450	120	11	(	(	PUNCT
inlawrev-27450	120	12	2011	2011	NUM
inlawrev-27450	120	13	)	)	PUNCT
inlawrev-27450	120	14	)	)	PUNCT
inlawrev-27450	121	1	(	(	PUNCT
inlawrev-27450	121	2	alterations	alteration	NOUN
inlawrev-27450	121	3	in	in	ADP
inlawrev-27450	121	4	original	original	ADJ
inlawrev-27450	121	5	)	)	PUNCT
inlawrev-27450	121	6	.	.	PUNCT
inlawrev-27450	122	1	53	53	NUM
inlawrev-27450	122	2	.	.	PUNCT
inlawrev-27450	123	1	i	i	PRON
inlawrev-27450	123	2	d.	d.	PROPN
inlawrev-27450	123	3	at	at	ADP
inlawrev-27450	123	4	734	734	NUM
inlawrev-27450	123	5	(	(	PUNCT
inlawrev-27450	123	6	citing	cite	VERB
inlawrev-27450	123	7	ind	ind	NOUN
inlawrev-27450	123	8	.	.	PUNCT
inlawrev-27450	124	1	code	code	PROPN
inlawrev-27450	124	2	§	§	PROPN
inlawrev-27450	124	3	6	6	NUM
inlawrev-27450	124	4	-	-	SYM
inlawrev-27450	124	5	1.1	1.1	NUM
inlawrev-27450	124	6	-	-	PUNCT
inlawrev-27450	124	7	9	9	NUM
inlawrev-27450	124	8	-	-	PUNCT
inlawrev-27450	124	9	3(a	3(a	NUM
inlawrev-27450	124	10	)	)	PUNCT
inlawrev-27450	124	11	)	)	PUNCT
inlawrev-27450	124	12	.	.	PUNCT
inlawrev-27450	125	1	54	54	NUM
inlawrev-27450	125	2	.	.	PUNCT
inlawrev-27450	126	1	i	i	PRON
inlawrev-27450	126	2	d.	d.	PROPN
inlawrev-27450	126	3	55	55	NUM
inlawrev-27450	126	4	.	.	PUNCT
inlawrev-27450	127	1	i	i	PRON
inlawrev-27450	127	2	d.	d.	PROPN
inlawrev-27450	127	3	(	(	PUNCT
inlawrev-27450	127	4	citing	cite	VERB
inlawrev-27450	127	5	ind	ind	NOUN
inlawrev-27450	127	6	.	.	PUNCT
inlawrev-27450	128	1	code	code	PROPN
inlawrev-27450	128	2	§	§	PROPN
inlawrev-27450	128	3	6	6	NUM
inlawrev-27450	128	4	-	-	SYM
inlawrev-27450	128	5	1.1	1.1	NUM
inlawrev-27450	128	6	-	-	PUNCT
inlawrev-27450	128	7	16	16	NUM
inlawrev-27450	128	8	-	-	PUNCT
inlawrev-27450	128	9	1(a)(2	1(a)(2	NUM
inlawrev-27450	128	10	)	)	PUNCT
inlawrev-27450	128	11	)	)	PUNCT
inlawrev-27450	128	12	.	.	PUNCT
inlawrev-27450	129	1	56	56	NUM
inlawrev-27450	129	2	.	.	PUNCT
inlawrev-27450	130	1	i	i	PRON
inlawrev-27450	130	2	d.	d.	PROPN
inlawrev-27450	130	3	(	(	PUNCT
inlawrev-27450	130	4	citing	cite	VERB
inlawrev-27450	130	5	ind	ind	NOUN
inlawrev-27450	130	6	.	.	PUNCT
inlawrev-27450	131	1	code	code	PROPN
inlawrev-27450	131	2	§	§	PROPN
inlawrev-27450	131	3	6	6	NUM
inlawrev-27450	131	4	-	-	SYM
inlawrev-27450	131	5	1.1	1.1	NUM
inlawrev-27450	131	6	-	-	PUNCT
inlawrev-27450	131	7	16	16	NUM
inlawrev-27450	131	8	-	-	PUNCT
inlawrev-27450	131	9	1(d	1(d	NUM
inlawrev-27450	131	10	)	)	PUNCT
inlawrev-27450	131	11	)	)	PUNCT
inlawrev-27450	131	12	.	.	PUNCT
inlawrev-27450	132	1	832	832	NUM
inlawrev-27450	132	2	indiana	indiana	PROPN
inlawrev-27450	132	3	law	law	PROPN
inlawrev-27450	132	4	review	review	NOUN
inlawrev-27450	133	1	[	[	X
inlawrev-27450	133	2	vol	vol	NOUN
inlawrev-27450	133	3	.	.	PUNCT
inlawrev-27450	133	4	56:827	56:827	NUM
inlawrev-27450	133	5	with	with	ADP
inlawrev-27450	133	6	the	the	DET
inlawrev-27450	133	7	property	property	NOUN
inlawrev-27450	133	8	tax	tax	NOUN
inlawrev-27450	133	9	statutes	statute	NOUN
inlawrev-27450	133	10	and	and	CCONJ
inlawrev-27450	133	11	the	the	DET
inlawrev-27450	133	12	dlgf	dlgf	NOUN
inlawrev-27450	133	13	’s	’s	PART
inlawrev-27450	133	14	regulations	regulation	NOUN
inlawrev-27450	133	15	,	,	PUNCT
inlawrev-27450	133	16	the	the	DET
inlawrev-27450	133	17	assessor	assessor	NOUN
inlawrev-27450	133	18	must	must	AUX
inlawrev-27450	133	19	serve	serve	VERB
inlawrev-27450	133	20	the	the	DET
inlawrev-27450	133	21	assessment	assessment	NOUN
inlawrev-27450	133	22	on	on	ADP
inlawrev-27450	133	23	the	the	DET
inlawrev-27450	133	24	taxpayer	taxpayer	NOUN
inlawrev-27450	133	25	within	within	ADP
inlawrev-27450	133	26	five	five	NUM
inlawrev-27450	133	27	months	month	NOUN
inlawrev-27450	133	28	.	.	PUNCT
inlawrev-27450	134	1	accordingly	accordingly	ADV
inlawrev-27450	134	2	,	,	PUNCT
inlawrev-27450	134	3	the	the	DET
inlawrev-27450	134	4	controlling	control	VERB
inlawrev-27450	134	5	statute	statute	NOUN
inlawrev-27450	134	6	of	of	ADP
inlawrev-27450	134	7	limitations	limitation	NOUN
inlawrev-27450	134	8	turns	turn	VERB
inlawrev-27450	134	9	on	on	ADP
inlawrev-27450	134	10	whether	whether	SCONJ
inlawrev-27450	134	11	the	the	DET
inlawrev-27450	134	12	taxpayer	taxpayer	NOUN
inlawrev-27450	134	13	’s	’s	PART
inlawrev-27450	134	14	return	return	NOUN
inlawrev-27450	134	15	substantially	substantially	ADV
inlawrev-27450	134	16	complies	comply	VERB
inlawrev-27450	134	17	with	with	ADP
inlawrev-27450	134	18	the	the	DET
inlawrev-27450	134	19	property	property	NOUN
inlawrev-27450	134	20	tax	tax	NOUN
inlawrev-27450	134	21	statutes	statute	NOUN
inlawrev-27450	134	22	and	and	CCONJ
inlawrev-27450	134	23	the	the	DET
inlawrev-27450	134	24	dlgf	dlgf	NOUN
inlawrev-27450	134	25	’s	’s	PART
inlawrev-27450	134	26	regulations	regulation	NOUN
inlawrev-27450	134	27	.	.	PUNCT
inlawrev-27450	135	1	despite	despite	SCONJ
inlawrev-27450	135	2	the	the	DET
inlawrev-27450	135	3	significance	significance	NOUN
inlawrev-27450	135	4	of	of	ADP
inlawrev-27450	135	5	the	the	DET
inlawrev-27450	135	6	phrase	phrase	NOUN
inlawrev-27450	135	7	“	"	PUNCT
inlawrev-27450	135	8	substantially	substantially	ADV
inlawrev-27450	135	9	complies	complie	NOUN
inlawrev-27450	135	10	,	,	PUNCT
inlawrev-27450	135	11	”	"	PUNCT
inlawrev-27450	135	12	the	the	DET
inlawrev-27450	135	13	indiana	indiana	PROPN
inlawrev-27450	135	14	code	code	PROPN
inlawrev-27450	135	15	does	do	AUX
inlawrev-27450	135	16	not	not	PART
inlawrev-27450	135	17	define	define	VERB
inlawrev-27450	135	18	it.5	it.5	NOUN
inlawrev-27450	135	19	7	7	NUM
inlawrev-27450	135	20	in	in	ADP
inlawrev-27450	135	21	2010	2010	NUM
inlawrev-27450	135	22	,	,	PUNCT
inlawrev-27450	135	23	the	the	DET
inlawrev-27450	135	24	tax	tax	NOUN
inlawrev-27450	135	25	court	court	NOUN
inlawrev-27450	135	26	dealt	deal	VERB
inlawrev-27450	135	27	with	with	ADP
inlawrev-27450	135	28	this	this	PRON
inlawrev-27450	135	29	in	in	ADP
inlawrev-27450	135	30	lake	lake	PROPN
inlawrev-27450	135	31	county	county	PROPN
inlawrev-27450	135	32	assessor	assessor	NOUN
inlawrev-27450	135	33	v.	v.	ADP
inlawrev-27450	135	34	amoco	amoco	PROPN
inlawrev-27450	135	35	sulfur	sulfur	NOUN
inlawrev-27450	135	36	recovery	recovery	NOUN
inlawrev-27450	135	37	corp.58	corp.58	NOUN
inlawrev-27450	135	38	in	in	ADP
inlawrev-27450	135	39	amoco	amoco	PROPN
inlawrev-27450	135	40	,	,	PUNCT
inlawrev-27450	135	41	the	the	DET
inlawrev-27450	135	42	dlgf	dlgf	NOUN
inlawrev-27450	135	43	argued	argue	VERB
inlawrev-27450	135	44	that	that	SCONJ
inlawrev-27450	135	45	substantial	substantial	ADJ
inlawrev-27450	135	46	compliance	compliance	NOUN
inlawrev-27450	135	47	with	with	ADP
inlawrev-27450	135	48	tax	tax	NOUN
inlawrev-27450	135	49	statutes	statute	NOUN
inlawrev-27450	135	50	and	and	CCONJ
inlawrev-27450	135	51	regulations	regulation	NOUN
inlawrev-27450	135	52	means	mean	VERB
inlawrev-27450	135	53	“	"	PUNCT
inlawrev-27450	135	54	compliance	compliance	NOUN
inlawrev-27450	135	55	to	to	ADP
inlawrev-27450	135	56	the	the	DET
inlawrev-27450	135	57	extent	extent	NOUN
inlawrev-27450	135	58	necessary	necessary	ADJ
inlawrev-27450	135	59	to	to	PART
inlawrev-27450	135	60	assure	assure	VERB
inlawrev-27450	135	61	the	the	DET
inlawrev-27450	135	62	reasonable	reasonable	ADJ
inlawrev-27450	135	63	objectives	objective	NOUN
inlawrev-27450	135	64	of	of	ADP
inlawrev-27450	135	65	the	the	DET
inlawrev-27450	135	66	[	[	X
inlawrev-27450	135	67	statute	statute	NOUN
inlawrev-27450	135	68	and	and	CCONJ
inlawrev-27450	135	69	]	]	PUNCT
inlawrev-27450	135	70	regulation	regulation	NOUN
inlawrev-27450	135	71	are	be	AUX
inlawrev-27450	135	72	met	meet	VERB
inlawrev-27450	135	73	.	.	PUNCT
inlawrev-27450	136	1	”59	”59	ADJ
inlawrev-27450	136	2	“	"	PUNCT
inlawrev-27450	136	3	the	the	DET
inlawrev-27450	136	4	[	[	X
inlawrev-27450	136	5	tax	tax	NOUN
inlawrev-27450	136	6	]	]	X
inlawrev-27450	136	7	court	court	NOUN
inlawrev-27450	136	8	adopted	adopt	VERB
inlawrev-27450	136	9	the	the	DET
inlawrev-27450	136	10	[	[	X
inlawrev-27450	136	11	dlgf	dlgf	NOUN
inlawrev-27450	136	12	’s	’s	PART
inlawrev-27450	136	13	]	]	PUNCT
inlawrev-27450	136	14	definition	definition	NOUN
inlawrev-27450	136	15	and	and	CCONJ
inlawrev-27450	136	16	held	hold	VERB
inlawrev-27450	136	17	that	that	SCONJ
inlawrev-27450	136	18	amoco	amoco	PROPN
inlawrev-27450	136	19	’s	’s	PART
inlawrev-27450	136	20	returns	return	NOUN
inlawrev-27450	136	21	substantially	substantially	ADV
inlawrev-27450	136	22	complied	comply	VERB
inlawrev-27450	136	23	because	because	SCONJ
inlawrev-27450	136	24	they	they	PRON
inlawrev-27450	136	25	did	do	AUX
inlawrev-27450	136	26	not	not	PART
inlawrev-27450	136	27	‘	'	PUNCT
inlawrev-27450	136	28	substantially	substantially	ADV
inlawrev-27450	136	29	undermine	undermine	VERB
inlawrev-27450	136	30	[	[	X
inlawrev-27450	136	31	]	]	X
inlawrev-27450	136	32	the	the	DET
inlawrev-27450	136	33	objectives	objective	NOUN
inlawrev-27450	136	34	of	of	ADP
inlawrev-27450	136	35	th[e	th[e	PROPN
inlawrev-27450	136	36	property	property	NOUN
inlawrev-27450	136	37	tax	tax	NOUN
inlawrev-27450	136	38	]	]	PUNCT
inlawrev-27450	136	39	statutes	statute	NOUN
inlawrev-27450	136	40	and	and	CCONJ
inlawrev-27450	136	41	regulations	regulation	NOUN
inlawrev-27450	136	42	.	.	PUNCT
inlawrev-27450	136	43	’”60	’”60	NUM
inlawrev-27450	136	44	while	while	SCONJ
inlawrev-27450	136	45	amoco	amoco	PROPN
inlawrev-27450	136	46	was	be	AUX
inlawrev-27450	136	47	pending	pende	VERB
inlawrev-27450	136	48	before	before	ADP
inlawrev-27450	136	49	the	the	DET
inlawrev-27450	136	50	tax	tax	NOUN
inlawrev-27450	136	51	court	court	NOUN
inlawrev-27450	136	52	,	,	PUNCT
inlawrev-27450	136	53	the	the	DET
inlawrev-27450	136	54	dlgf	dlgf	NOUN
inlawrev-27450	136	55	promulgated	promulgate	VERB
inlawrev-27450	136	56	a	a	DET
inlawrev-27450	136	57	clear	clear	ADJ
inlawrev-27450	136	58	rule	rule	NOUN
inlawrev-27450	136	59	regarding	regard	VERB
inlawrev-27450	136	60	substantial	substantial	ADJ
inlawrev-27450	136	61	compliance.61	compliance.61	NOUN
inlawrev-27450	136	62	rather	rather	ADV
inlawrev-27450	136	63	than	than	ADP
inlawrev-27450	136	64	positively	positively	ADV
inlawrev-27450	136	65	defining	define	VERB
inlawrev-27450	136	66	substantial	substantial	ADJ
inlawrev-27450	136	67	compliance	compliance	NOUN
inlawrev-27450	136	68	,	,	PUNCT
inlawrev-27450	136	69	the	the	DET
inlawrev-27450	136	70	dlgf	dlgf	NOUN
inlawrev-27450	136	71	defined	define	VERB
inlawrev-27450	136	72	it	it	PRON
inlawrev-27450	136	73	negatively	negatively	ADV
inlawrev-27450	136	74	with	with	ADP
inlawrev-27450	136	75	a	a	DET
inlawrev-27450	136	76	definition	definition	NOUN
inlawrev-27450	136	77	of	of	ADP
inlawrev-27450	136	78	“	"	PUNCT
inlawrev-27450	136	79	nonsubstantial	nonsubstantial	ADJ
inlawrev-27450	136	80	compliance	compliance	NOUN
inlawrev-27450	136	81	.	.	PUNCT
inlawrev-27450	136	82	”	"	PUNCT
inlawrev-27450	137	1	the	the	DET
inlawrev-27450	137	2	dlgf	dlgf	NOUN
inlawrev-27450	137	3	’s	’s	PART
inlawrev-27450	137	4	regulation	regulation	NOUN
inlawrev-27450	137	5	provided	provide	VERB
inlawrev-27450	137	6	that	that	SCONJ
inlawrev-27450	137	7	“	"	PUNCT
inlawrev-27450	137	8	nonsubstantial	nonsubstantial	ADJ
inlawrev-27450	137	9	compliance	compliance	NOUN
inlawrev-27450	137	10	”	"	PUNCT
inlawrev-27450	137	11	means	mean	VERB
inlawrev-27450	137	12	a	a	DET
inlawrev-27450	137	13	tax	tax	NOUN
inlawrev-27450	137	14	return	return	NOUN
inlawrev-27450	137	15	:	:	PUNCT
inlawrev-27450	137	16	(	(	PUNCT
inlawrev-27450	137	17	1	1	X
inlawrev-27450	137	18	)	)	PUNCT
inlawrev-27450	137	19	omits	omit	VERB
inlawrev-27450	137	20	five	five	NUM
inlawrev-27450	137	21	percent	percent	NOUN
inlawrev-27450	137	22	(	(	PUNCT
inlawrev-27450	137	23	5	5	NUM
inlawrev-27450	137	24	%	%	NOUN
inlawrev-27450	137	25	)	)	PUNCT
inlawrev-27450	137	26	or	or	CCONJ
inlawrev-27450	137	27	more	more	ADJ
inlawrev-27450	137	28	of	of	ADP
inlawrev-27450	137	29	the	the	DET
inlawrev-27450	137	30	cost	cost	NOUN
inlawrev-27450	137	31	per	per	ADP
inlawrev-27450	137	32	books	book	NOUN
inlawrev-27450	137	33	of	of	ADP
inlawrev-27450	137	34	the	the	DET
inlawrev-27450	137	35	tangible	tangible	ADJ
inlawrev-27450	137	36	personal	personal	ADJ
inlawrev-27450	137	37	property	property	NOUN
inlawrev-27450	137	38	at	at	ADP
inlawrev-27450	137	39	the	the	DET
inlawrev-27450	137	40	location	location	NOUN
inlawrev-27450	137	41	in	in	ADP
inlawrev-27450	137	42	the	the	DET
inlawrev-27450	137	43	taxing	tax	VERB
inlawrev-27450	137	44	district	district	NOUN
inlawrev-27450	137	45	for	for	ADP
inlawrev-27450	137	46	which	which	PRON
inlawrev-27450	137	47	a	a	DET
inlawrev-27450	137	48	return	return	NOUN
inlawrev-27450	137	49	is	be	AUX
inlawrev-27450	137	50	filed	file	VERB
inlawrev-27450	137	51	;	;	PUNCT
inlawrev-27450	137	52	(	(	PUNCT
inlawrev-27450	137	53	2	2	X
inlawrev-27450	137	54	)	)	PUNCT
inlawrev-27450	137	55	omits	omit	VERB
inlawrev-27450	137	56	leased	lease	VERB
inlawrev-27450	137	57	property	property	NOUN
inlawrev-27450	137	58	and	and	CCONJ
inlawrev-27450	137	59	other	other	ADJ
inlawrev-27450	137	60	nonowned	nonowne	VERB
inlawrev-27450	137	61	personal	personal	ADJ
inlawrev-27450	137	62	property	property	NOUN
inlawrev-27450	137	63	assessable	assessable	ADJ
inlawrev-27450	137	64	under	under	ADP
inlawrev-27450	137	65	50	50	NUM
inlawrev-27450	137	66	iac	iac	NOUN
inlawrev-27450	137	67	4.2	4.2	NUM
inlawrev-27450	137	68	-	-	SYM
inlawrev-27450	137	69	2	2	NUM
inlawrev-27450	137	70	-	-	PUNCT
inlawrev-27450	137	71	4(b	4(b	NUM
inlawrev-27450	137	72	)	)	PUNCT
inlawrev-27450	137	73	where	where	SCONJ
inlawrev-27450	137	74	such	such	ADJ
inlawrev-27450	137	75	omitted	omit	VERB
inlawrev-27450	137	76	property	property	NOUN
inlawrev-27450	137	77	exceeds	exceed	VERB
inlawrev-27450	137	78	five	five	NUM
inlawrev-27450	137	79	percent	percent	NOUN
inlawrev-27450	137	80	(	(	PUNCT
inlawrev-27450	137	81	5	5	NUM
inlawrev-27450	137	82	%	%	NOUN
inlawrev-27450	137	83	)	)	PUNCT
inlawrev-27450	137	84	of	of	ADP
inlawrev-27450	137	85	the	the	DET
inlawrev-27450	137	86	total	total	ADJ
inlawrev-27450	137	87	assessed	assess	VERB
inlawrev-27450	137	88	value	value	NOUN
inlawrev-27450	137	89	of	of	ADP
inlawrev-27450	137	90	all	all	PRON
inlawrev-27450	137	91	reported	report	VERB
inlawrev-27450	137	92	personal	personal	ADJ
inlawrev-27450	137	93	property	property	NOUN
inlawrev-27450	137	94	;	;	PUNCT
inlawrev-27450	137	95	or	or	CCONJ
inlawrev-27450	137	96	(	(	PUNCT
inlawrev-27450	137	97	3	3	X
inlawrev-27450	137	98	)	)	PUNCT
inlawrev-27450	137	99	is	be	AUX
inlawrev-27450	137	100	filed	file	VERB
inlawrev-27450	137	101	with	with	ADP
inlawrev-27450	137	102	the	the	DET
inlawrev-27450	137	103	intent	intent	NOUN
inlawrev-27450	137	104	to	to	PART
inlawrev-27450	137	105	evade	evade	VERB
inlawrev-27450	137	106	personal	personal	ADJ
inlawrev-27450	137	107	property	property	NOUN
inlawrev-27450	137	108	taxes	taxis	NOUN
inlawrev-27450	137	109	or	or	CCONJ
inlawrev-27450	137	110	assessment.62	assessment.62	NOUN
inlawrev-27450	137	111	when	when	SCONJ
inlawrev-27450	137	112	the	the	DET
inlawrev-27450	137	113	ibtr	ibtr	VERB
inlawrev-27450	137	114	determined	determine	VERB
inlawrev-27450	137	115	if	if	SCONJ
inlawrev-27450	137	116	ingredion	ingredion	NOUN
inlawrev-27450	137	117	failed	fail	VERB
inlawrev-27450	137	118	to	to	PART
inlawrev-27450	137	119	file	file	VERB
inlawrev-27450	137	120	a	a	DET
inlawrev-27450	137	121	personal	personal	ADJ
inlawrev-27450	137	122	property	property	NOUN
inlawrev-27450	137	123	tax	tax	NOUN
inlawrev-27450	137	124	substantially	substantially	ADV
inlawrev-27450	137	125	complying	comply	VERB
inlawrev-27450	137	126	with	with	ADP
inlawrev-27450	137	127	the	the	DET
inlawrev-27450	137	128	property	property	NOUN
inlawrev-27450	137	129	tax	tax	NOUN
inlawrev-27450	137	130	statutes	statute	NOUN
inlawrev-27450	137	131	and	and	CCONJ
inlawrev-27450	137	132	the	the	DET
inlawrev-27450	137	133	dlgf	dlgf	NOUN
inlawrev-27450	137	134	’s	’s	PART
inlawrev-27450	137	135	regulations	regulation	NOUN
inlawrev-27450	137	136	,	,	PUNCT
inlawrev-27450	137	137	it	it	PRON
inlawrev-27450	137	138	relied	rely	VERB
inlawrev-27450	137	139	on	on	ADP
inlawrev-27450	137	140	the	the	DET
inlawrev-27450	137	141	definition	definition	NOUN
inlawrev-27450	137	142	of	of	ADP
inlawrev-27450	137	143	substantial	substantial	ADJ
inlawrev-27450	137	144	compliance	compliance	NOUN
inlawrev-27450	137	145	the	the	DET
inlawrev-27450	137	146	tax	tax	NOUN
inlawrev-27450	137	147	court	court	NOUN
inlawrev-27450	137	148	had	have	AUX
inlawrev-27450	137	149	adopted	adopt	VERB
inlawrev-27450	137	150	in	in	ADP
inlawrev-27450	137	151	amoco	amoco	PROPN
inlawrev-27450	137	152	rather	rather	ADV
inlawrev-27450	137	153	than	than	ADP
inlawrev-27450	137	154	the	the	DET
inlawrev-27450	137	155	definition	definition	NOUN
inlawrev-27450	137	156	of	of	ADP
inlawrev-27450	137	157	nonsubstantial	nonsubstantial	ADJ
inlawrev-27450	137	158	compliance	compliance	NOUN
inlawrev-27450	137	159	the	the	DET
inlawrev-27450	137	160	dlgf	dlgf	NOUN
inlawrev-27450	137	161	adopted	adopt	VERB
inlawrev-27450	137	162	in	in	ADP
inlawrev-27450	137	163	its	its	PRON
inlawrev-27450	137	164	regulation.63	regulation.63	ADJ
inlawrev-27450	137	165	ingredion	ingredion	NOUN
inlawrev-27450	137	166	argued	argue	VERB
inlawrev-27450	137	167	that	that	SCONJ
inlawrev-27450	137	168	the	the	DET
inlawrev-27450	137	169	ibtr	ibtr	NOUN
inlawrev-27450	137	170	relied	rely	VERB
inlawrev-27450	137	171	on	on	ADP
inlawrev-27450	137	172	the	the	DET
inlawrev-27450	137	173	wrong	wrong	ADJ
inlawrev-27450	137	174	definition	definition	NOUN
inlawrev-27450	137	175	because	because	SCONJ
inlawrev-27450	137	176	,	,	PUNCT
inlawrev-27450	137	177	since	since	SCONJ
inlawrev-27450	137	178	the	the	DET
inlawrev-27450	137	179	dlgf	dlgf	NOUN
inlawrev-27450	137	180	’s	’s	PART
inlawrev-27450	137	181	regulation	regulation	NOUN
inlawrev-27450	137	182	followed	follow	VERB
inlawrev-27450	137	183	amoco	amoco	PROPN
inlawrev-27450	137	184	and	and	CCONJ
inlawrev-27450	137	185	the	the	DET
inlawrev-27450	137	186	tax	tax	NOUN
inlawrev-27450	137	187	year	year	NOUN
inlawrev-27450	137	188	at	at	ADP
inlawrev-27450	137	189	issue	issue	NOUN
inlawrev-27450	137	190	in	in	ADP
inlawrev-27450	137	191	that	that	DET
inlawrev-27450	137	192	case	case	NOUN
inlawrev-27450	137	193	,	,	PUNCT
inlawrev-27450	137	194	and	and	CCONJ
inlawrev-27450	137	195	that	that	DET
inlawrev-27450	137	196	ingredion	ingredion	NOUN
inlawrev-27450	137	197	’s	’s	PART
inlawrev-27450	137	198	tax	tax	NOUN
inlawrev-27450	137	199	years	year	NOUN
inlawrev-27450	137	200	in	in	ADP
inlawrev-27450	137	201	question	question	NOUN
inlawrev-27450	137	202	came	come	VERB
inlawrev-27450	137	203	after	after	ADP
inlawrev-27450	137	204	the	the	DET
inlawrev-27450	137	205	dlgf	dlgf	NOUN
inlawrev-27450	137	206	’s	’s	PART
inlawrev-27450	137	207	promulgation	promulgation	NOUN
inlawrev-27450	137	208	of	of	ADP
inlawrev-27450	137	209	its	its	PRON
inlawrev-27450	137	210	regulation	regulation	NOUN
inlawrev-27450	137	211	,	,	PUNCT
inlawrev-27450	137	212	the	the	DET
inlawrev-27450	137	213	regulation	regulation	NOUN
inlawrev-27450	137	214	superseded	supersede	VERB
inlawrev-27450	137	215	amoco	amoco	PROPN
inlawrev-27450	137	216	,	,	PUNCT
inlawrev-27450	137	217	and	and	CCONJ
inlawrev-27450	137	218	it	it	PRON
inlawrev-27450	137	219	,	,	PUNCT
inlawrev-27450	137	220	not	not	PART
inlawrev-27450	137	221	amoco	amoco	PROPN
inlawrev-27450	137	222	,	,	PUNCT
inlawrev-27450	137	223	controlled	control	VERB
inlawrev-27450	137	224	the	the	DET
inlawrev-27450	137	225	ibtr	ibtr	NOUN
inlawrev-27450	137	226	’s	’s	PART
inlawrev-27450	137	227	decision	decision	NOUN
inlawrev-27450	137	228	regarding	regard	VERB
inlawrev-27450	137	229	ingredion	ingredion	NOUN
inlawrev-27450	137	230	’s	’s	PART
inlawrev-27450	137	231	tax	tax	NOUN
inlawrev-27450	137	232	return.64	return.64	NOUN
inlawrev-27450	137	233	57	57	NUM
inlawrev-27450	137	234	.	.	PUNCT
inlawrev-27450	138	1	i	i	PRON
inlawrev-27450	138	2	d.	d.	PROPN
inlawrev-27450	138	3	58	58	NUM
inlawrev-27450	138	4	.	.	PUNCT
inlawrev-27450	139	1	930	930	NUM
inlawrev-27450	139	2	n.e.2d	n.e.2d	NOUN
inlawrev-27450	139	3	1248	1248	NUM
inlawrev-27450	139	4	(	(	PUNCT
inlawrev-27450	139	5	ind	ind	NOUN
inlawrev-27450	139	6	.	.	PUNCT
inlawrev-27450	140	1	t.c	t.c	PROPN
inlawrev-27450	140	2	.	.	PROPN
inlawrev-27450	140	3	2010	2010	NUM
inlawrev-27450	140	4	)	)	PUNCT
inlawrev-27450	140	5	.	.	PUNCT
inlawrev-27450	141	1	59	59	NUM
inlawrev-27450	141	2	.	.	PUNCT
inlawrev-27450	141	3	ingredion	ingredion	NOUN
inlawrev-27450	141	4	,	,	PUNCT
inlawrev-27450	141	5	184	184	NUM
inlawrev-27450	141	6	n.e.3d	n.e.3d	NOUN
inlawrev-27450	141	7	at	at	ADP
inlawrev-27450	141	8	734	734	NUM
inlawrev-27450	141	9	(	(	PUNCT
inlawrev-27450	141	10	citing	cite	VERB
inlawrev-27450	141	11	amoco	amoco	PROPN
inlawrev-27450	141	12	,	,	PUNCT
inlawrev-27450	141	13	930	930	NUM
inlawrev-27450	141	14	n.e.2d	n.e.2d	NOUN
inlawrev-27450	141	15	at	at	ADP
inlawrev-27450	141	16	1251	1251	NUM
inlawrev-27450	141	17	)	)	PUNCT
inlawrev-27450	141	18	(	(	PUNCT
inlawrev-27450	141	19	alteration	alteration	NOUN
inlawrev-27450	141	20	in	in	ADP
inlawrev-27450	141	21	original	original	ADJ
inlawrev-27450	141	22	)	)	PUNCT
inlawrev-27450	141	23	.	.	PUNCT
inlawrev-27450	142	1	60	60	NUM
inlawrev-27450	142	2	.	.	PUNCT
inlawrev-27450	143	1	i	i	PRON
inlawrev-27450	143	2	d.	d.	PROPN
inlawrev-27450	143	3	(	(	PUNCT
inlawrev-27450	143	4	citing	cite	VERB
inlawrev-27450	143	5	amoco	amoco	PROPN
inlawrev-27450	143	6	,	,	PUNCT
inlawrev-27450	143	7	930	930	NUM
inlawrev-27450	143	8	n.e.2d	n.e.2d	NOUN
inlawrev-27450	143	9	at	at	ADP
inlawrev-27450	143	10	1251	1251	NUM
inlawrev-27450	143	11	-	-	SYM
inlawrev-27450	143	12	52	52	NUM
inlawrev-27450	143	13	,	,	PUNCT
inlawrev-27450	143	14	57	57	NUM
inlawrev-27450	143	15	)	)	PUNCT
inlawrev-27450	143	16	(	(	PUNCT
inlawrev-27450	143	17	alterations	alteration	NOUN
inlawrev-27450	143	18	in	in	ADP
inlawrev-27450	143	19	original	original	ADJ
inlawrev-27450	143	20	)	)	PUNCT
inlawrev-27450	143	21	.	.	PUNCT
inlawrev-27450	144	1	61	61	NUM
inlawrev-27450	144	2	.	.	PUNCT
inlawrev-27450	145	1	i	i	PRON
inlawrev-27450	145	2	d.	d.	PROPN
inlawrev-27450	145	3	62	62	NUM
inlawrev-27450	145	4	.	.	PUNCT
inlawrev-27450	146	1	i	i	PRON
inlawrev-27450	146	2	d.	d.	PROPN
inlawrev-27450	146	3	at	at	ADP
inlawrev-27450	146	4	735	735	NUM
inlawrev-27450	146	5	(	(	PUNCT
inlawrev-27450	146	6	citing	cite	VERB
inlawrev-27450	146	7	50	50	NUM
inlawrev-27450	146	8	i.a.c	i.a.c	NOUN
inlawrev-27450	146	9	.	.	PUNCT
inlawrev-27450	146	10	4.2	4.2	NUM
inlawrev-27450	146	11	-	-	SYM
inlawrev-27450	146	12	1	1	NUM
inlawrev-27450	146	13	-	-	PUNCT
inlawrev-27450	146	14	1.1(j	1.1(j	NUM
inlawrev-27450	146	15	)	)	PUNCT
inlawrev-27450	146	16	)	)	PUNCT
inlawrev-27450	146	17	.	.	PUNCT
inlawrev-27450	147	1	63	63	NUM
inlawrev-27450	147	2	.	.	PUNCT
inlawrev-27450	148	1	i	i	PRON
inlawrev-27450	148	2	d.	d.	PROPN
inlawrev-27450	148	3	64	64	NUM
inlawrev-27450	148	4	.	.	PUNCT
inlawrev-27450	149	1	i	i	PRON
inlawrev-27450	149	2	d.	d.	PROPN
inlawrev-27450	149	3	2023	2023	NUM
inlawrev-27450	149	4	]	]	PUNCT
inlawrev-27450	149	5	tax	tax	NOUN
inlawrev-27450	149	6	law	law	NOUN
inlawrev-27450	149	7	833	833	NUM
inlawrev-27450	149	8	the	the	DET
inlawrev-27450	149	9	ibtr	ibtr	VERB
inlawrev-27450	149	10	’s	’s	PART
inlawrev-27450	149	11	failure	failure	NOUN
inlawrev-27450	149	12	to	to	PART
inlawrev-27450	149	13	rely	rely	VERB
inlawrev-27450	149	14	on	on	ADP
inlawrev-27450	149	15	the	the	DET
inlawrev-27450	149	16	correct	correct	ADJ
inlawrev-27450	149	17	definition	definition	NOUN
inlawrev-27450	149	18	,	,	PUNCT
inlawrev-27450	149	19	ingredion	ingredion	NOUN
inlawrev-27450	149	20	argued	argue	VERB
inlawrev-27450	149	21	,	,	PUNCT
inlawrev-27450	149	22	meant	mean	VERB
inlawrev-27450	149	23	the	the	DET
inlawrev-27450	149	24	ibtr	ibtr	NOUN
inlawrev-27450	149	25	’s	’s	PART
inlawrev-27450	149	26	determination	determination	NOUN
inlawrev-27450	149	27	regarding	regard	VERB
inlawrev-27450	149	28	the	the	DET
inlawrev-27450	149	29	substantiality	substantiality	NOUN
inlawrev-27450	149	30	compliance	compliance	NOUN
inlawrev-27450	149	31	of	of	ADP
inlawrev-27450	149	32	its	its	PRON
inlawrev-27450	149	33	return	return	NOUN
inlawrev-27450	149	34	with	with	ADP
inlawrev-27450	149	35	the	the	DET
inlawrev-27450	149	36	tax	tax	NOUN
inlawrev-27450	149	37	statutes	statute	NOUN
inlawrev-27450	149	38	and	and	CCONJ
inlawrev-27450	149	39	regulations	regulation	NOUN
inlawrev-27450	149	40	was	be	AUX
inlawrev-27450	149	41	faulty	faulty	ADJ
inlawrev-27450	149	42	and	and	CCONJ
inlawrev-27450	149	43	,	,	PUNCT
inlawrev-27450	149	44	therefore	therefore	ADV
inlawrev-27450	149	45	,	,	PUNCT
inlawrev-27450	149	46	invalid.65	invalid.65	VERB
inlawrev-27450	149	47	the	the	DET
inlawrev-27450	149	48	ibtr	ibtr	VERB
inlawrev-27450	149	49	’s	’s	PART
inlawrev-27450	149	50	reliance	reliance	NOUN
inlawrev-27450	149	51	on	on	ADP
inlawrev-27450	149	52	the	the	DET
inlawrev-27450	149	53	wrong	wrong	ADJ
inlawrev-27450	149	54	definition	definition	NOUN
inlawrev-27450	149	55	invalidated	invalidate	VERB
inlawrev-27450	149	56	its	its	PRON
inlawrev-27450	149	57	ultimate	ultimate	ADJ
inlawrev-27450	149	58	determination	determination	NOUN
inlawrev-27450	149	59	regarding	regard	VERB
inlawrev-27450	149	60	the	the	DET
inlawrev-27450	149	61	appliable	appliable	ADJ
inlawrev-27450	149	62	statute	statute	NOUN
inlawrev-27450	149	63	of	of	ADP
inlawrev-27450	149	64	limitations	limitation	NOUN
inlawrev-27450	149	65	—	—	PUNCT
inlawrev-27450	149	66	that	that	ADV
inlawrev-27450	149	67	is	is	ADV
inlawrev-27450	149	68	,	,	PUNCT
inlawrev-27450	149	69	the	the	DET
inlawrev-27450	149	70	ibtr	ibtr	VERB
inlawrev-27450	149	71	erroneously	erroneously	ADV
inlawrev-27450	149	72	determined	determine	VERB
inlawrev-27450	149	73	that	that	SCONJ
inlawrev-27450	149	74	the	the	DET
inlawrev-27450	149	75	three	three	NUM
inlawrev-27450	149	76	-	-	PUNCT
inlawrev-27450	149	77	year	year	NOUN
inlawrev-27450	149	78	limitation	limitation	NOUN
inlawrev-27450	149	79	applied	apply	VERB
inlawrev-27450	149	80	;	;	PUNCT
inlawrev-27450	149	81	the	the	DET
inlawrev-27450	149	82	five	five	NUM
inlawrev-27450	149	83	-	-	PUNCT
inlawrev-27450	149	84	month	month	NOUN
inlawrev-27450	149	85	limitation	limitation	NOUN
inlawrev-27450	149	86	was	be	AUX
inlawrev-27450	149	87	the	the	DET
inlawrev-27450	149	88	correct	correct	ADJ
inlawrev-27450	149	89	one.66	one.66	NOUN
inlawrev-27450	149	90	because	because	SCONJ
inlawrev-27450	149	91	the	the	DET
inlawrev-27450	149	92	assessor	assessor	NOUN
inlawrev-27450	149	93	issued	issue	VERB
inlawrev-27450	149	94	its	its	PRON
inlawrev-27450	149	95	2012	2012	NUM
inlawrev-27450	149	96	and	and	CCONJ
inlawrev-27450	149	97	2013	2013	NUM
inlawrev-27450	149	98	assessments	assessment	NOUN
inlawrev-27450	149	99	against	against	ADP
inlawrev-27450	149	100	ingredion	ingredion	NOUN
inlawrev-27450	149	101	outside	outside	ADP
inlawrev-27450	149	102	the	the	DET
inlawrev-27450	149	103	applicable	applicable	ADJ
inlawrev-27450	149	104	five	five	NUM
inlawrev-27450	149	105	-	-	PUNCT
inlawrev-27450	149	106	month	month	NOUN
inlawrev-27450	149	107	period	period	NOUN
inlawrev-27450	149	108	,	,	PUNCT
inlawrev-27450	149	109	they	they	PRON
inlawrev-27450	149	110	were	be	AUX
inlawrev-27450	149	111	untimely	untimely	ADJ
inlawrev-27450	149	112	and	and	CCONJ
inlawrev-27450	149	113	,	,	PUNCT
inlawrev-27450	149	114	therefore	therefore	ADV
inlawrev-27450	149	115	,	,	PUNCT
inlawrev-27450	149	116	void.67	void.67	VERB
inlawrev-27450	149	117	in	in	ADP
inlawrev-27450	149	118	addition	addition	NOUN
inlawrev-27450	149	119	,	,	PUNCT
inlawrev-27450	149	120	ingredion	ingredion	NOUN
inlawrev-27450	149	121	argued	argue	VERB
inlawrev-27450	149	122	that	that	SCONJ
inlawrev-27450	149	123	its	its	PRON
inlawrev-27450	149	124	tax	tax	NOUN
inlawrev-27450	149	125	returns	return	NOUN
inlawrev-27450	149	126	satisfied	satisfy	VERB
inlawrev-27450	149	127	the	the	DET
inlawrev-27450	149	128	regulation	regulation	NOUN
inlawrev-27450	149	129	’s	’s	PART
inlawrev-27450	149	130	definition	definition	NOUN
inlawrev-27450	149	131	of	of	ADP
inlawrev-27450	149	132	substantial	substantial	ADJ
inlawrev-27450	149	133	compliance	compliance	NOUN
inlawrev-27450	149	134	because	because	SCONJ
inlawrev-27450	149	135	they	they	PRON
inlawrev-27450	149	136	did	do	AUX
inlawrev-27450	149	137	not	not	PART
inlawrev-27450	149	138	exceed	exceed	VERB
inlawrev-27450	149	139	its	its	PRON
inlawrev-27450	149	140	threshold	threshold	NOUN
inlawrev-27450	149	141	for	for	ADP
inlawrev-27450	149	142	non	non	ADJ
inlawrev-27450	149	143	-	-	ADJ
inlawrev-27450	149	144	substantial	substantial	ADJ
inlawrev-27450	149	145	compliance.68	compliance.68	ADJ
inlawrev-27450	149	146	ingredion	ingredion	NOUN
inlawrev-27450	149	147	asserted	assert	VERB
inlawrev-27450	149	148	a	a	DET
inlawrev-27450	149	149	second	second	ADJ
inlawrev-27450	149	150	argument	argument	NOUN
inlawrev-27450	149	151	to	to	ADP
inlawrev-27450	149	152	the	the	DET
inlawrev-27450	149	153	tax	tax	NOUN
inlawrev-27450	149	154	court	court	NOUN
inlawrev-27450	149	155	.	.	PUNCT
inlawrev-27450	150	1	it	it	PRON
inlawrev-27450	150	2	argued	argue	VERB
inlawrev-27450	150	3	that	that	SCONJ
inlawrev-27450	150	4	the	the	DET
inlawrev-27450	150	5	ibtr	ibtr	NOUN
inlawrev-27450	150	6	erroneously	erroneously	ADV
inlawrev-27450	150	7	refused	refuse	VERB
inlawrev-27450	150	8	to	to	PART
inlawrev-27450	150	9	order	order	VERB
inlawrev-27450	150	10	the	the	DET
inlawrev-27450	150	11	assessor	assessor	NOUN
inlawrev-27450	150	12	to	to	PART
inlawrev-27450	150	13	use	use	VERB
inlawrev-27450	150	14	the	the	DET
inlawrev-27450	150	15	overpayment	overpayment	NOUN
inlawrev-27450	150	16	of	of	ADP
inlawrev-27450	150	17	personal	personal	ADJ
inlawrev-27450	150	18	property	property	NOUN
inlawrev-27450	150	19	taxes	taxis	NOUN
inlawrev-27450	150	20	in	in	ADP
inlawrev-27450	150	21	the	the	DET
inlawrev-27450	150	22	tax	tax	NOUN
inlawrev-27450	150	23	year	year	NOUN
inlawrev-27450	150	24	2011	2011	NUM
inlawrev-27450	150	25	to	to	PART
inlawrev-27450	150	26	offset	offset	VERB
inlawrev-27450	150	27	any	any	DET
inlawrev-27450	150	28	underpayment	underpayment	NOUN
inlawrev-27450	150	29	of	of	ADP
inlawrev-27450	150	30	personal	personal	ADJ
inlawrev-27450	150	31	property	property	NOUN
inlawrev-27450	150	32	taxes	taxis	NOUN
inlawrev-27450	150	33	in	in	ADP
inlawrev-27450	150	34	tax	tax	NOUN
inlawrev-27450	150	35	years	year	NOUN
inlawrev-27450	150	36	2012	2012	NUM
inlawrev-27450	150	37	and	and	CCONJ
inlawrev-27450	150	38	2013.69	2013.69	NUM
inlawrev-27450	150	39	the	the	DET
inlawrev-27450	150	40	tax	tax	NOUN
inlawrev-27450	150	41	court	court	NOUN
inlawrev-27450	150	42	disagreed	disagree	VERB
inlawrev-27450	150	43	with	with	ADP
inlawrev-27450	150	44	ingredion	ingredion	NOUN
inlawrev-27450	150	45	’s	’s	PART
inlawrev-27450	150	46	first	first	ADJ
inlawrev-27450	150	47	argument	argument	NOUN
inlawrev-27450	150	48	and	and	CCONJ
inlawrev-27450	150	49	rejected	reject	VERB
inlawrev-27450	150	50	it	it	PRON
inlawrev-27450	150	51	,	,	PUNCT
inlawrev-27450	150	52	holding	hold	VERB
inlawrev-27450	150	53	that	that	SCONJ
inlawrev-27450	150	54	the	the	DET
inlawrev-27450	150	55	ibtr	ibtr	ADJ
inlawrev-27450	150	56	in	in	ADP
inlawrev-27450	150	57	fact	fact	NOUN
inlawrev-27450	150	58	relied	rely	VERB
inlawrev-27450	150	59	on	on	ADP
inlawrev-27450	150	60	the	the	DET
inlawrev-27450	150	61	correct	correct	ADJ
inlawrev-27450	150	62	definition	definition	NOUN
inlawrev-27450	150	63	of	of	ADP
inlawrev-27450	150	64	substantial	substantial	ADJ
inlawrev-27450	150	65	compliance	compliance	NOUN
inlawrev-27450	150	66	—	—	PUNCT
inlawrev-27450	150	67	that	that	ADV
inlawrev-27450	150	68	is	is	ADV
inlawrev-27450	150	69	,	,	PUNCT
inlawrev-27450	150	70	the	the	DET
inlawrev-27450	150	71	definition	definition	NOUN
inlawrev-27450	150	72	adopted	adopt	VERB
inlawrev-27450	150	73	by	by	ADP
inlawrev-27450	150	74	the	the	DET
inlawrev-27450	150	75	court	court	NOUN
inlawrev-27450	150	76	in	in	ADP
inlawrev-27450	150	77	amoco.70	amoco.70	ADP
inlawrev-27450	150	78	the	the	DET
inlawrev-27450	150	79	tax	tax	NOUN
inlawrev-27450	150	80	court	court	NOUN
inlawrev-27450	150	81	,	,	PUNCT
inlawrev-27450	150	82	however	however	ADV
inlawrev-27450	150	83	,	,	PUNCT
inlawrev-27450	150	84	continued	continue	VERB
inlawrev-27450	150	85	.	.	PUNCT
inlawrev-27450	151	1	the	the	DET
inlawrev-27450	151	2	statute	statute	NOUN
inlawrev-27450	151	3	governing	govern	VERB
inlawrev-27450	151	4	the	the	DET
inlawrev-27450	151	5	five	five	NUM
inlawrev-27450	151	6	-	-	PUNCT
inlawrev-27450	151	7	month	month	NOUN
inlawrev-27450	151	8	limitation	limitation	NOUN
inlawrev-27450	151	9	uses	use	VERB
inlawrev-27450	151	10	the	the	DET
inlawrev-27450	151	11	phrase	phrase	NOUN
inlawrev-27450	151	12	“	"	PUNCT
inlawrev-27450	151	13	substantially	substantially	ADV
inlawrev-27450	151	14	complies	complie	NOUN
inlawrev-27450	151	15	”	"	PUNCT
inlawrev-27450	151	16	as	as	ADP
inlawrev-27450	151	17	the	the	DET
inlawrev-27450	151	18	pivot	pivot	NOUN
inlawrev-27450	151	19	point	point	NOUN
inlawrev-27450	151	20	between	between	ADP
inlawrev-27450	151	21	whether	whether	SCONJ
inlawrev-27450	151	22	the	the	DET
inlawrev-27450	151	23	fivemonth	fivemonth	ADJ
inlawrev-27450	151	24	limitation	limitation	NOUN
inlawrev-27450	151	25	or	or	CCONJ
inlawrev-27450	151	26	the	the	DET
inlawrev-27450	151	27	three	three	NUM
inlawrev-27450	151	28	-	-	PUNCT
inlawrev-27450	151	29	year	year	NOUN
inlawrev-27450	151	30	limitation	limitation	NOUN
inlawrev-27450	151	31	defines	define	VERB
inlawrev-27450	151	32	the	the	DET
inlawrev-27450	151	33	period	period	NOUN
inlawrev-27450	151	34	in	in	ADP
inlawrev-27450	151	35	which	which	PRON
inlawrev-27450	151	36	the	the	DET
inlawrev-27450	151	37	assessor	assessor	NOUN
inlawrev-27450	151	38	can	can	AUX
inlawrev-27450	151	39	issue	issue	VERB
inlawrev-27450	151	40	a	a	DET
inlawrev-27450	151	41	personal	personal	ADJ
inlawrev-27450	151	42	property	property	NOUN
inlawrev-27450	151	43	tax	tax	NOUN
inlawrev-27450	151	44	assessment	assessment	NOUN
inlawrev-27450	151	45	against	against	ADP
inlawrev-27450	151	46	the	the	DET
inlawrev-27450	151	47	taxpayer.71	taxpayer.71	PROPN
inlawrev-27450	151	48	the	the	DET
inlawrev-27450	151	49	statute	statute	NOUN
inlawrev-27450	151	50	does	do	AUX
inlawrev-27450	151	51	not	not	PART
inlawrev-27450	151	52	use	use	VERB
inlawrev-27450	151	53	the	the	DET
inlawrev-27450	151	54	phrase	phrase	NOUN
inlawrev-27450	151	55	“	"	PUNCT
inlawrev-27450	151	56	nonsubstantial	nonsubstantial	ADJ
inlawrev-27450	151	57	compliance	compliance	NOUN
inlawrev-27450	151	58	”	"	PUNCT
inlawrev-27450	151	59	as	as	SCONJ
inlawrev-27450	151	60	presented	present	VERB
inlawrev-27450	151	61	in	in	ADP
inlawrev-27450	151	62	and	and	CCONJ
inlawrev-27450	151	63	defined	define	VERB
inlawrev-27450	151	64	by	by	ADP
inlawrev-27450	151	65	the	the	DET
inlawrev-27450	151	66	dlgf	dlgf	NOUN
inlawrev-27450	151	67	’s	’s	PART
inlawrev-27450	151	68	regulation.72	regulation.72	NOUN
inlawrev-27450	151	69	because	because	SCONJ
inlawrev-27450	151	70	the	the	DET
inlawrev-27450	151	71	meaning	meaning	NOUN
inlawrev-27450	151	72	of	of	ADP
inlawrev-27450	151	73	the	the	DET
inlawrev-27450	151	74	statutory	statutory	ADJ
inlawrev-27450	151	75	phrase	phrase	NOUN
inlawrev-27450	151	76	“	"	PUNCT
inlawrev-27450	151	77	substantially	substantially	ADV
inlawrev-27450	151	78	complies	complie	NOUN
inlawrev-27450	151	79	,	,	PUNCT
inlawrev-27450	151	80	”	"	PUNCT
inlawrev-27450	151	81	not	not	PART
inlawrev-27450	151	82	the	the	DET
inlawrev-27450	151	83	meaning	meaning	NOUN
inlawrev-27450	151	84	of	of	ADP
inlawrev-27450	151	85	its	its	PRON
inlawrev-27450	151	86	opposite	opposite	NOUN
inlawrev-27450	151	87	,	,	PUNCT
inlawrev-27450	151	88	“	"	PUNCT
inlawrev-27450	151	89	nonsubstantial	nonsubstantial	ADJ
inlawrev-27450	151	90	compliance	compliance	NOUN
inlawrev-27450	151	91	,	,	PUNCT
inlawrev-27450	151	92	”	"	PUNCT
inlawrev-27450	151	93	was	be	AUX
inlawrev-27450	151	94	at	at	ADP
inlawrev-27450	151	95	issue	issue	NOUN
inlawrev-27450	151	96	,	,	PUNCT
inlawrev-27450	151	97	the	the	DET
inlawrev-27450	151	98	tax	tax	NOUN
inlawrev-27450	151	99	court	court	NOUN
inlawrev-27450	151	100	held	hold	VERB
inlawrev-27450	151	101	,	,	PUNCT
inlawrev-27450	151	102	the	the	DET
inlawrev-27450	151	103	court	court	NOUN
inlawrev-27450	151	104	’s	’s	PART
inlawrev-27450	151	105	definition	definition	NOUN
inlawrev-27450	151	106	of	of	ADP
inlawrev-27450	151	107	substantial	substantial	ADJ
inlawrev-27450	151	108	65	65	NUM
inlawrev-27450	151	109	.	.	PUNCT
inlawrev-27450	152	1	i	i	PRON
inlawrev-27450	152	2	d.	d.	PROPN
inlawrev-27450	152	3	66	66	NUM
inlawrev-27450	152	4	.	.	PUNCT
inlawrev-27450	153	1	i	i	PRON
inlawrev-27450	153	2	d.	d.	PROPN
inlawrev-27450	153	3	67	67	NUM
inlawrev-27450	153	4	.	.	PUNCT
inlawrev-27450	154	1	i	i	PRON
inlawrev-27450	154	2	d.	d.	PROPN
inlawrev-27450	154	3	68	68	NUM
inlawrev-27450	154	4	.	.	PUNCT
inlawrev-27450	155	1	i	i	PRON
inlawrev-27450	155	2	d.	d.	PROPN
inlawrev-27450	155	3	ingredion	ingredion	PROPN
inlawrev-27450	155	4	’s	’s	PART
inlawrev-27450	155	5	alternative	alternative	ADJ
inlawrev-27450	155	6	argument	argument	NOUN
inlawrev-27450	155	7	that	that	SCONJ
inlawrev-27450	155	8	its	its	PRON
inlawrev-27450	155	9	tax	tax	NOUN
inlawrev-27450	155	10	returns	return	NOUN
inlawrev-27450	155	11	satisfied	satisfy	VERB
inlawrev-27450	155	12	the	the	DET
inlawrev-27450	155	13	dlgf	dlgf	NOUN
inlawrev-27450	155	14	’s	’s	PART
inlawrev-27450	155	15	regulation	regulation	NOUN
inlawrev-27450	155	16	is	be	AUX
inlawrev-27450	155	17	questionable	questionable	ADJ
inlawrev-27450	155	18	.	.	PUNCT
inlawrev-27450	156	1	according	accord	VERB
inlawrev-27450	156	2	to	to	ADP
inlawrev-27450	156	3	the	the	DET
inlawrev-27450	156	4	tax	tax	NOUN
inlawrev-27450	156	5	court	court	NOUN
inlawrev-27450	156	6	’s	’s	PART
inlawrev-27450	156	7	opinion	opinion	NOUN
inlawrev-27450	156	8	,	,	PUNCT
inlawrev-27450	156	9	the	the	DET
inlawrev-27450	156	10	ibtr	ibtr	VERB
inlawrev-27450	156	11	ruled	rule	VERB
inlawrev-27450	156	12	that	that	SCONJ
inlawrev-27450	156	13	ingredion	ingredion	NOUN
inlawrev-27450	156	14	’s	’s	PART
inlawrev-27450	156	15	2012	2012	NUM
inlawrev-27450	156	16	return	return	NOUN
inlawrev-27450	156	17	accurately	accurately	ADV
inlawrev-27450	156	18	reported	report	VERB
inlawrev-27450	156	19	only	only	ADV
inlawrev-27450	156	20	1.6	1.6	NUM
inlawrev-27450	156	21	%	%	NOUN
inlawrev-27450	156	22	of	of	ADP
inlawrev-27450	156	23	its	its	PRON
inlawrev-27450	156	24	properties	property	NOUN
inlawrev-27450	156	25	’	’	PART
inlawrev-27450	156	26	costs	cost	NOUN
inlawrev-27450	156	27	,	,	PUNCT
inlawrev-27450	156	28	and	and	CCONJ
inlawrev-27450	156	29	its	its	PRON
inlawrev-27450	156	30	2013	2013	NUM
inlawrev-27450	156	31	return	return	NOUN
inlawrev-27450	156	32	accurately	accurately	ADV
inlawrev-27450	156	33	reported	report	VERB
inlawrev-27450	156	34	only	only	ADV
inlawrev-27450	156	35	2.2	2.2	NUM
inlawrev-27450	156	36	%	%	NOUN
inlawrev-27450	156	37	of	of	ADP
inlawrev-27450	156	38	its	its	PRON
inlawrev-27450	156	39	properties	property	NOUN
inlawrev-27450	156	40	’	'	PUNCT
inlawrev-27450	156	41	costs	cost	NOUN
inlawrev-27450	156	42	.	.	PUNCT
inlawrev-27450	157	1	see	see	VERB
inlawrev-27450	157	2	i	i	PRON
inlawrev-27450	157	3	d.	d.	PROPN
inlawrev-27450	157	4	at	at	ADP
inlawrev-27450	157	5	733	733	NUM
inlawrev-27450	157	6	.	.	PUNCT
inlawrev-27450	158	1	if	if	SCONJ
inlawrev-27450	158	2	the	the	DET
inlawrev-27450	158	3	ibtr	ibtr	VERB
inlawrev-27450	158	4	’s	’s	PART
inlawrev-27450	158	5	factual	factual	ADJ
inlawrev-27450	158	6	findings	finding	NOUN
inlawrev-27450	158	7	were	be	AUX
inlawrev-27450	158	8	accurate	accurate	ADJ
inlawrev-27450	158	9	,	,	PUNCT
inlawrev-27450	158	10	they	they	PRON
inlawrev-27450	158	11	mean	mean	VERB
inlawrev-27450	158	12	that	that	SCONJ
inlawrev-27450	158	13	ingredion	ingredion	NOUN
inlawrev-27450	158	14	omitted	omit	VERB
inlawrev-27450	158	15	98.4	98.4	NUM
inlawrev-27450	158	16	%	%	NOUN
inlawrev-27450	158	17	of	of	ADP
inlawrev-27450	158	18	its	its	PRON
inlawrev-27450	158	19	2012	2012	NUM
inlawrev-27450	158	20	properties	property	NOUN
inlawrev-27450	158	21	’	'	PUNCT
inlawrev-27450	158	22	costs	cost	NOUN
inlawrev-27450	158	23	and	and	CCONJ
inlawrev-27450	158	24	97.8	97.8	NUM
inlawrev-27450	158	25	%	%	NOUN
inlawrev-27450	158	26	of	of	ADP
inlawrev-27450	158	27	its	its	PRON
inlawrev-27450	158	28	2013	2013	NUM
inlawrev-27450	158	29	properties	property	NOUN
inlawrev-27450	158	30	’	'	PUNCT
inlawrev-27450	158	31	costs	cost	NOUN
inlawrev-27450	158	32	.	.	PUNCT
inlawrev-27450	159	1	according	accord	VERB
inlawrev-27450	159	2	to	to	ADP
inlawrev-27450	159	3	the	the	DET
inlawrev-27450	159	4	dlgf	dlgf	NOUN
inlawrev-27450	159	5	’s	’s	PART
inlawrev-27450	159	6	regulation	regulation	NOUN
inlawrev-27450	159	7	defining	define	VERB
inlawrev-27450	159	8	a	a	DET
inlawrev-27450	159	9	tax	tax	NOUN
inlawrev-27450	159	10	return	return	NOUN
inlawrev-27450	159	11	’s	’s	PART
inlawrev-27450	159	12	“	"	PUNCT
inlawrev-27450	159	13	nonsubstantial	nonsubstantial	ADJ
inlawrev-27450	159	14	compliance	compliance	NOUN
inlawrev-27450	159	15	,	,	PUNCT
inlawrev-27450	159	16	”	"	PUNCT
inlawrev-27450	159	17	a	a	DET
inlawrev-27450	159	18	return	return	NOUN
inlawrev-27450	159	19	is	be	AUX
inlawrev-27450	159	20	nonsubstantial	nonsubstantial	ADJ
inlawrev-27450	159	21	if	if	SCONJ
inlawrev-27450	159	22	it	it	PRON
inlawrev-27450	159	23	omits	omit	VERB
inlawrev-27450	159	24	5	5	NUM
inlawrev-27450	159	25	%	%	NOUN
inlawrev-27450	159	26	or	or	CCONJ
inlawrev-27450	159	27	more	more	ADJ
inlawrev-27450	159	28	of	of	ADP
inlawrev-27450	159	29	the	the	DET
inlawrev-27450	159	30	taxpayer	taxpayer	NOUN
inlawrev-27450	159	31	’s	’s	PART
inlawrev-27450	159	32	property	property	NOUN
inlawrev-27450	159	33	’s	’s	PART
inlawrev-27450	159	34	costs	cost	NOUN
inlawrev-27450	159	35	.	.	PUNCT
inlawrev-27450	160	1	i	i	PRON
inlawrev-27450	160	2	d.	d.	PROPN
inlawrev-27450	160	3	at	at	ADP
inlawrev-27450	160	4	735	735	NUM
inlawrev-27450	160	5	.	.	PUNCT
inlawrev-27450	161	1	pursuant	pursuant	ADJ
inlawrev-27450	161	2	to	to	ADP
inlawrev-27450	161	3	the	the	DET
inlawrev-27450	161	4	ibtr	ibtr	PROPN
inlawrev-27450	161	5	’s	’s	PART
inlawrev-27450	161	6	findings	finding	NOUN
inlawrev-27450	161	7	,	,	PUNCT
inlawrev-27450	161	8	ingredion	ingredion	NOUN
inlawrev-27450	161	9	’s	’s	PART
inlawrev-27450	161	10	property	property	NOUN
inlawrev-27450	161	11	cost	cost	NOUN
inlawrev-27450	161	12	omissions	omission	NOUN
inlawrev-27450	161	13	far	far	ADV
inlawrev-27450	161	14	exceeded	exceed	VERB
inlawrev-27450	161	15	the	the	DET
inlawrev-27450	161	16	regulation	regulation	NOUN
inlawrev-27450	161	17	’s	’s	PART
inlawrev-27450	161	18	threshold	threshold	NOUN
inlawrev-27450	161	19	percentage	percentage	NOUN
inlawrev-27450	161	20	,	,	PUNCT
inlawrev-27450	161	21	thereby	thereby	ADV
inlawrev-27450	161	22	making	make	VERB
inlawrev-27450	161	23	both	both	CCONJ
inlawrev-27450	161	24	the	the	DET
inlawrev-27450	161	25	2012	2012	NUM
inlawrev-27450	161	26	and	and	CCONJ
inlawrev-27450	161	27	2013	2013	NUM
inlawrev-27450	161	28	returns	return	NOUN
inlawrev-27450	161	29	nonsubstantial	nonsubstantial	ADJ
inlawrev-27450	161	30	.	.	PUNCT
inlawrev-27450	162	1	the	the	DET
inlawrev-27450	162	2	tax	tax	NOUN
inlawrev-27450	162	3	court	court	NOUN
inlawrev-27450	162	4	never	never	ADV
inlawrev-27450	162	5	addressed	address	VERB
inlawrev-27450	162	6	ingredion	ingredion	NOUN
inlawrev-27450	162	7	’s	’s	PART
inlawrev-27450	162	8	argument	argument	NOUN
inlawrev-27450	162	9	that	that	SCONJ
inlawrev-27450	162	10	its	its	PRON
inlawrev-27450	162	11	personal	personal	ADJ
inlawrev-27450	162	12	property	property	NOUN
inlawrev-27450	162	13	tax	tax	NOUN
inlawrev-27450	162	14	returns	return	NOUN
inlawrev-27450	162	15	satisfied	satisfy	VERB
inlawrev-27450	162	16	the	the	DET
inlawrev-27450	162	17	dlgf	dlgf	NOUN
inlawrev-27450	162	18	’s	’s	PART
inlawrev-27450	162	19	regulation	regulation	NOUN
inlawrev-27450	162	20	;	;	PUNCT
inlawrev-27450	162	21	the	the	DET
inlawrev-27450	162	22	court	court	NOUN
inlawrev-27450	162	23	concluded	conclude	VERB
inlawrev-27450	162	24	that	that	SCONJ
inlawrev-27450	162	25	the	the	DET
inlawrev-27450	162	26	regulation	regulation	NOUN
inlawrev-27450	162	27	served	serve	VERB
inlawrev-27450	162	28	no	no	DET
inlawrev-27450	162	29	role	role	NOUN
inlawrev-27450	162	30	in	in	ADP
inlawrev-27450	162	31	resolving	resolve	VERB
inlawrev-27450	162	32	the	the	DET
inlawrev-27450	162	33	dispute	dispute	NOUN
inlawrev-27450	162	34	between	between	ADP
inlawrev-27450	162	35	the	the	DET
inlawrev-27450	162	36	parties	party	NOUN
inlawrev-27450	162	37	.	.	PUNCT
inlawrev-27450	163	1	i	i	PRON
inlawrev-27450	163	2	d.	d.	PROPN
inlawrev-27450	163	3	at	at	ADP
inlawrev-27450	163	4	737	737	NUM
inlawrev-27450	163	5	.	.	PUNCT
inlawrev-27450	164	1	69	69	NUM
inlawrev-27450	164	2	.	.	PUNCT
inlawrev-27450	165	1	i	i	PRON
inlawrev-27450	165	2	d.	d.	PROPN
inlawrev-27450	165	3	70	70	NUM
inlawrev-27450	165	4	.	.	PUNCT
inlawrev-27450	166	1	i	i	PRON
inlawrev-27450	166	2	d.	d.	PROPN
inlawrev-27450	166	3	at	at	ADP
inlawrev-27450	166	4	736	736	NUM
inlawrev-27450	166	5	-	-	SYM
inlawrev-27450	166	6	37	37	NUM
inlawrev-27450	166	7	.	.	PUNCT
inlawrev-27450	167	1	71	71	NUM
inlawrev-27450	167	2	.	.	PUNCT
inlawrev-27450	168	1	i	i	PRON
inlawrev-27450	168	2	d.	d.	PROPN
inlawrev-27450	168	3	at	at	ADP
inlawrev-27450	168	4	734	734	NUM
inlawrev-27450	168	5	.	.	PUNCT
inlawrev-27450	169	1	72	72	NUM
inlawrev-27450	169	2	.	.	PUNCT
inlawrev-27450	170	1	i	i	PRON
inlawrev-27450	170	2	d.	d.	PROPN
inlawrev-27450	170	3	at	at	ADP
inlawrev-27450	170	4	736	736	NUM
inlawrev-27450	170	5	.	.	PUNCT
inlawrev-27450	171	1	834	834	NUM
inlawrev-27450	171	2	indiana	indiana	PROPN
inlawrev-27450	171	3	law	law	PROPN
inlawrev-27450	171	4	review	review	NOUN
inlawrev-27450	172	1	[	[	X
inlawrev-27450	172	2	vol	vol	NOUN
inlawrev-27450	172	3	.	.	PUNCT
inlawrev-27450	173	1	56:827	56:827	NUM
inlawrev-27450	173	2	compliance	compliance	NOUN
inlawrev-27450	173	3	adopted	adopt	VERB
inlawrev-27450	173	4	in	in	ADP
inlawrev-27450	173	5	amoco	amoco	PROPN
inlawrev-27450	173	6	applied	apply	VERB
inlawrev-27450	173	7	,	,	PUNCT
inlawrev-27450	173	8	not	not	PART
inlawrev-27450	173	9	the	the	DET
inlawrev-27450	173	10	one	one	NOUN
inlawrev-27450	173	11	in	in	ADP
inlawrev-27450	173	12	the	the	DET
inlawrev-27450	173	13	regulation.73	regulation.73	NOUN
inlawrev-27450	173	14	accordingly	accordingly	ADV
inlawrev-27450	173	15	,	,	PUNCT
inlawrev-27450	173	16	the	the	DET
inlawrev-27450	173	17	tax	tax	NOUN
inlawrev-27450	173	18	court	court	NOUN
inlawrev-27450	173	19	held	hold	VERB
inlawrev-27450	173	20	that	that	SCONJ
inlawrev-27450	173	21	the	the	DET
inlawrev-27450	173	22	ibtr	ibtr	ADJ
inlawrev-27450	173	23	“	"	PUNCT
inlawrev-27450	173	24	did	do	AUX
inlawrev-27450	173	25	not	not	PART
inlawrev-27450	173	26	abuse	abuse	VERB
inlawrev-27450	173	27	its	its	PRON
inlawrev-27450	173	28	discretion	discretion	NOUN
inlawrev-27450	173	29	by	by	ADP
inlawrev-27450	173	30	applying	apply	VERB
inlawrev-27450	173	31	the	the	DET
inlawrev-27450	173	32	court	court	NOUN
inlawrev-27450	173	33	’s	’s	PART
inlawrev-27450	173	34	definition	definition	NOUN
inlawrev-27450	173	35	of	of	ADP
inlawrev-27450	173	36	the	the	DET
inlawrev-27450	173	37	term	term	NOUN
inlawrev-27450	173	38	‘	'	PUNCT
inlawrev-27450	173	39	substantially	substantially	ADV
inlawrev-27450	173	40	complies	complie	NOUN
inlawrev-27450	173	41	’	'	PUNCT
inlawrev-27450	173	42	in	in	ADP
inlawrev-27450	173	43	amoco	amoco	PROPN
inlawrev-27450	173	44	rather	rather	ADV
inlawrev-27450	173	45	than	than	ADP
inlawrev-27450	173	46	a	a	DET
inlawrev-27450	173	47	definition	definition	NOUN
inlawrev-27450	173	48	implied	imply	VERB
inlawrev-27450	173	49	by	by	ADP
inlawrev-27450	173	50	the	the	DET
inlawrev-27450	173	51	definition	definition	NOUN
inlawrev-27450	173	52	of	of	ADP
inlawrev-27450	173	53	its	its	PRON
inlawrev-27450	173	54	negative	negative	ADJ
inlawrev-27450	173	55	in	in	ADP
inlawrev-27450	173	56	the	the	DET
inlawrev-27450	173	57	[	[	X
inlawrev-27450	173	58	dlgf	dlgf	NOUN
inlawrev-27450	173	59	]	]	PUNCT
inlawrev-27450	173	60	regulation	regulation	NOUN
inlawrev-27450	173	61	.	.	PUNCT
inlawrev-27450	173	62	”74	”74	PUNCT
inlawrev-27450	174	1	the	the	DET
inlawrev-27450	174	2	tax	tax	NOUN
inlawrev-27450	174	3	court	court	NOUN
inlawrev-27450	174	4	’s	’s	PART
inlawrev-27450	174	5	rejection	rejection	NOUN
inlawrev-27450	174	6	of	of	ADP
inlawrev-27450	174	7	ingredion	ingredion	NOUN
inlawrev-27450	174	8	’s	’s	PART
inlawrev-27450	174	9	first	first	ADJ
inlawrev-27450	174	10	argument	argument	NOUN
inlawrev-27450	174	11	and	and	CCONJ
inlawrev-27450	174	12	conclusion	conclusion	NOUN
inlawrev-27450	174	13	that	that	SCONJ
inlawrev-27450	174	14	the	the	DET
inlawrev-27450	174	15	ibtr	ibtr	VERB
inlawrev-27450	174	16	used	use	VERB
inlawrev-27450	174	17	the	the	DET
inlawrev-27450	174	18	correct	correct	ADJ
inlawrev-27450	174	19	definition	definition	NOUN
inlawrev-27450	174	20	of	of	ADP
inlawrev-27450	174	21	substantial	substantial	ADJ
inlawrev-27450	174	22	compliance	compliance	NOUN
inlawrev-27450	174	23	did	do	AUX
inlawrev-27450	174	24	not	not	PART
inlawrev-27450	174	25	,	,	PUNCT
inlawrev-27450	174	26	though	though	ADV
inlawrev-27450	174	27	,	,	PUNCT
inlawrev-27450	174	28	end	end	VERB
inlawrev-27450	174	29	the	the	DET
inlawrev-27450	174	30	case	case	NOUN
inlawrev-27450	174	31	.	.	PUNCT
inlawrev-27450	175	1	the	the	DET
inlawrev-27450	175	2	court	court	NOUN
inlawrev-27450	175	3	’s	’s	PART
inlawrev-27450	175	4	further	further	ADJ
inlawrev-27450	175	5	analysis	analysis	NOUN
inlawrev-27450	175	6	led	lead	VERB
inlawrev-27450	175	7	to	to	ADP
inlawrev-27450	175	8	a	a	DET
inlawrev-27450	175	9	ruling	ruling	NOUN
inlawrev-27450	175	10	favoring	favor	VERB
inlawrev-27450	175	11	ingredion.75	ingredion.75	NOUN
inlawrev-27450	175	12	the	the	DET
inlawrev-27450	175	13	tax	tax	NOUN
inlawrev-27450	175	14	court	court	NOUN
inlawrev-27450	175	15	raised	raise	VERB
inlawrev-27450	175	16	and	and	CCONJ
inlawrev-27450	175	17	addressed	address	VERB
inlawrev-27450	175	18	sua	sua	PROPN
inlawrev-27450	175	19	sponte	sponte	VERB
inlawrev-27450	175	20	a	a	DET
inlawrev-27450	175	21	separate	separate	ADJ
inlawrev-27450	175	22	legal	legal	ADJ
inlawrev-27450	175	23	question	question	NOUN
inlawrev-27450	175	24	,	,	PUNCT
inlawrev-27450	175	25	one	one	NUM
inlawrev-27450	175	26	the	the	DET
inlawrev-27450	175	27	opinion	opinion	NOUN
inlawrev-27450	175	28	suggests	suggest	VERB
inlawrev-27450	175	29	was	be	AUX
inlawrev-27450	175	30	not	not	PART
inlawrev-27450	175	31	raised	raise	VERB
inlawrev-27450	175	32	by	by	ADP
inlawrev-27450	175	33	the	the	DET
inlawrev-27450	175	34	parties	party	NOUN
inlawrev-27450	175	35	or	or	CCONJ
inlawrev-27450	175	36	presented	present	VERB
inlawrev-27450	175	37	by	by	ADP
inlawrev-27450	175	38	them	they	PRON
inlawrev-27450	175	39	to	to	ADP
inlawrev-27450	175	40	the	the	DET
inlawrev-27450	175	41	court	court	NOUN
inlawrev-27450	175	42	.	.	PUNCT
inlawrev-27450	176	1	the	the	DET
inlawrev-27450	176	2	question	question	NOUN
inlawrev-27450	176	3	was	be	AUX
inlawrev-27450	176	4	whether	whether	SCONJ
inlawrev-27450	176	5	ingredion	ingredion	NOUN
inlawrev-27450	176	6	’s	’s	PART
inlawrev-27450	176	7	2012	2012	NUM
inlawrev-27450	176	8	and	and	CCONJ
inlawrev-27450	176	9	2013	2013	NUM
inlawrev-27450	176	10	personal	personal	ADJ
inlawrev-27450	176	11	property	property	NOUN
inlawrev-27450	176	12	tax	tax	NOUN
inlawrev-27450	176	13	returns	return	NOUN
inlawrev-27450	176	14	substantially	substantially	ADV
inlawrev-27450	176	15	complied	comply	VERB
inlawrev-27450	176	16	because	because	SCONJ
inlawrev-27450	176	17	they	they	PRON
inlawrev-27450	176	18	did	do	AUX
inlawrev-27450	176	19	not	not	PART
inlawrev-27450	176	20	substantially	substantially	ADV
inlawrev-27450	176	21	undermine	undermine	VERB
inlawrev-27450	176	22	the	the	DET
inlawrev-27450	176	23	objectives	objective	NOUN
inlawrev-27450	176	24	of	of	ADP
inlawrev-27450	176	25	the	the	DET
inlawrev-27450	176	26	personal	personal	ADJ
inlawrev-27450	176	27	property	property	NOUN
inlawrev-27450	176	28	tax	tax	NOUN
inlawrev-27450	176	29	statutes	statute	NOUN
inlawrev-27450	176	30	and	and	CCONJ
inlawrev-27450	176	31	regulations.76	regulations.76	NOUN
inlawrev-27450	176	32	the	the	DET
inlawrev-27450	176	33	ibtr	ibtr	NOUN
inlawrev-27450	176	34	had	have	AUX
inlawrev-27450	176	35	concluded	conclude	VERB
inlawrev-27450	176	36	that	that	SCONJ
inlawrev-27450	176	37	ingredion	ingredion	NOUN
inlawrev-27450	176	38	’s	’s	PART
inlawrev-27450	176	39	returns	return	NOUN
inlawrev-27450	176	40	failed	fail	VERB
inlawrev-27450	176	41	to	to	PART
inlawrev-27450	176	42	substantially	substantially	ADV
inlawrev-27450	176	43	comply	comply	VERB
inlawrev-27450	176	44	with	with	ADP
inlawrev-27450	176	45	the	the	DET
inlawrev-27450	176	46	personal	personal	ADJ
inlawrev-27450	176	47	property	property	NOUN
inlawrev-27450	176	48	tax	tax	NOUN
inlawrev-27450	176	49	statutes	statute	NOUN
inlawrev-27450	176	50	and	and	CCONJ
inlawrev-27450	176	51	regulations	regulation	NOUN
inlawrev-27450	176	52	because	because	SCONJ
inlawrev-27450	176	53	the	the	DET
inlawrev-27450	176	54	ibtr	ibtr	VERB
inlawrev-27450	176	55	equated	equated	ADJ
inlawrev-27450	176	56	accuracy	accuracy	NOUN
inlawrev-27450	176	57	with	with	ADP
inlawrev-27450	176	58	substantial	substantial	ADJ
inlawrev-27450	176	59	compliance.77	compliance.77	NOUN
inlawrev-27450	176	60	it	it	PRON
inlawrev-27450	176	61	held	hold	VERB
inlawrev-27450	176	62	that	that	DET
inlawrev-27450	176	63	ingredion	ingredion	NOUN
inlawrev-27450	176	64	’s	’s	PART
inlawrev-27450	176	65	filing	filing	NOUN
inlawrev-27450	176	66	almost	almost	ADV
inlawrev-27450	176	67	wholly	wholly	ADV
inlawrev-27450	176	68	inaccurate	inaccurate	ADJ
inlawrev-27450	176	69	tax	tax	NOUN
inlawrev-27450	176	70	returns	return	NOUN
inlawrev-27450	176	71	equated	equate	VERB
inlawrev-27450	176	72	to	to	ADP
inlawrev-27450	176	73	failing	fail	VERB
inlawrev-27450	176	74	to	to	PART
inlawrev-27450	176	75	substantially	substantially	ADV
inlawrev-27450	176	76	comply	comply	VERB
inlawrev-27450	176	77	with	with	ADP
inlawrev-27450	176	78	the	the	DET
inlawrev-27450	176	79	tax	tax	NOUN
inlawrev-27450	176	80	laws.78	laws.78	VERB
inlawrev-27450	176	81	the	the	DET
inlawrev-27450	176	82	tax	tax	NOUN
inlawrev-27450	176	83	court	court	NOUN
inlawrev-27450	176	84	disagreed	disagree	VERB
inlawrev-27450	176	85	with	with	ADP
inlawrev-27450	176	86	this	this	PRON
inlawrev-27450	176	87	,	,	PUNCT
inlawrev-27450	176	88	holding	hold	VERB
inlawrev-27450	176	89	that	that	SCONJ
inlawrev-27450	176	90	a	a	DET
inlawrev-27450	176	91	return	return	NOUN
inlawrev-27450	176	92	’s	’s	PART
inlawrev-27450	176	93	accuracy	accuracy	NOUN
inlawrev-27450	176	94	plays	play	VERB
inlawrev-27450	176	95	no	no	DET
inlawrev-27450	176	96	role	role	NOUN
inlawrev-27450	176	97	in	in	ADP
inlawrev-27450	176	98	determining	determine	VERB
inlawrev-27450	176	99	if	if	SCONJ
inlawrev-27450	176	100	it	it	PRON
inlawrev-27450	176	101	substantially	substantially	ADV
inlawrev-27450	176	102	complies	comply	VERB
inlawrev-27450	176	103	with	with	ADP
inlawrev-27450	176	104	the	the	DET
inlawrev-27450	176	105	tax	tax	NOUN
inlawrev-27450	176	106	laws.79	laws.79	ADP
inlawrev-27450	176	107	the	the	DET
inlawrev-27450	176	108	court	court	NOUN
inlawrev-27450	176	109	explained	explain	VERB
inlawrev-27450	176	110	that	that	SCONJ
inlawrev-27450	176	111	indiana	indiana	PROPN
inlawrev-27450	176	112	personal	personal	PROPN
inlawrev-27450	176	113	property	property	NOUN
inlawrev-27450	176	114	tax	tax	NOUN
inlawrev-27450	176	115	law	law	NOUN
inlawrev-27450	176	116	requires	require	VERB
inlawrev-27450	176	117	a	a	DET
inlawrev-27450	176	118	taxpayer	taxpayer	NOUN
inlawrev-27450	176	119	to	to	PART
inlawrev-27450	176	120	make	make	VERB
inlawrev-27450	176	121	a	a	DET
inlawrev-27450	176	122	complete	complete	ADJ
inlawrev-27450	176	123	disclosure	disclosure	NOUN
inlawrev-27450	176	124	of	of	ADP
inlawrev-27450	176	125	all	all	DET
inlawrev-27450	176	126	information	information	NOUN
inlawrev-27450	176	127	required	require	VERB
inlawrev-27450	176	128	by	by	ADP
inlawrev-27450	176	129	the	the	DET
inlawrev-27450	176	130	dlgf	dlgf	NOUN
inlawrev-27450	176	131	relating	relate	VERB
inlawrev-27450	176	132	to	to	ADP
inlawrev-27450	176	133	the	the	DET
inlawrev-27450	176	134	value	value	NOUN
inlawrev-27450	176	135	,	,	PUNCT
inlawrev-27450	176	136	nature	nature	NOUN
inlawrev-27450	176	137	,	,	PUNCT
inlawrev-27450	176	138	or	or	CCONJ
inlawrev-27450	176	139	location	location	NOUN
inlawrev-27450	176	140	of	of	ADP
inlawrev-27450	176	141	his	his	PRON
inlawrev-27450	176	142	or	or	CCONJ
inlawrev-27450	176	143	her	her	PRON
inlawrev-27450	176	144	personal	personal	ADJ
inlawrev-27450	176	145	property	property	NOUN
inlawrev-27450	176	146	in	in	ADP
inlawrev-27450	176	147	a	a	DET
inlawrev-27450	176	148	personal	personal	ADJ
inlawrev-27450	176	149	property	property	NOUN
inlawrev-27450	176	150	tax	tax	NOUN
inlawrev-27450	176	151	return.80	return.80	PROPN
inlawrev-27450	176	152	as	as	ADV
inlawrev-27450	176	153	long	long	ADV
inlawrev-27450	176	154	as	as	SCONJ
inlawrev-27450	176	155	a	a	DET
inlawrev-27450	176	156	taxpayer	taxpayer	NOUN
inlawrev-27450	176	157	’s	’s	PART
inlawrev-27450	176	158	return	return	NOUN
inlawrev-27450	176	159	meets	meet	VERB
inlawrev-27450	176	160	one	one	NUM
inlawrev-27450	176	161	of	of	ADP
inlawrev-27450	176	162	these	these	DET
inlawrev-27450	176	163	three	three	NUM
inlawrev-27450	176	164	requirements	requirement	NOUN
inlawrev-27450	176	165	,	,	PUNCT
inlawrev-27450	176	166	it	it	PRON
inlawrev-27450	176	167	substantially	substantially	ADV
inlawrev-27450	176	168	complies	comply	VERB
inlawrev-27450	176	169	with	with	ADP
inlawrev-27450	176	170	the	the	DET
inlawrev-27450	176	171	property	property	NOUN
inlawrev-27450	176	172	tax	tax	NOUN
inlawrev-27450	176	173	laws.81	laws.81	NOUN
inlawrev-27450	176	174	the	the	DET
inlawrev-27450	176	175	court	court	NOUN
inlawrev-27450	176	176	found	find	VERB
inlawrev-27450	176	177	that	that	DET
inlawrev-27450	176	178	ingredion	ingredion	NOUN
inlawrev-27450	176	179	’s	’s	PART
inlawrev-27450	176	180	2012	2012	NUM
inlawrev-27450	176	181	and	and	CCONJ
inlawrev-27450	176	182	2013	2013	NUM
inlawrev-27450	176	183	personal	personal	ADJ
inlawrev-27450	176	184	property	property	NOUN
inlawrev-27450	176	185	tax	tax	NOUN
inlawrev-27450	176	186	returns	return	NOUN
inlawrev-27450	176	187	did	do	AUX
inlawrev-27450	176	188	disclose	disclose	VERB
inlawrev-27450	176	189	the	the	DET
inlawrev-27450	176	190	value	value	NOUN
inlawrev-27450	176	191	of	of	ADP
inlawrev-27450	176	192	its	its	PRON
inlawrev-27450	176	193	personal	personal	ADJ
inlawrev-27450	176	194	property	property	NOUN
inlawrev-27450	176	195	despite	despite	SCONJ
inlawrev-27450	176	196	providing	provide	VERB
inlawrev-27450	176	197	a	a	DET
inlawrev-27450	176	198	significantly	significantly	ADV
inlawrev-27450	176	199	inaccurate	inaccurate	ADJ
inlawrev-27450	176	200	cost	cost	NOUN
inlawrev-27450	176	201	basis	basis	NOUN
inlawrev-27450	176	202	for	for	SCONJ
inlawrev-27450	176	203	all	all	DET
inlawrev-27450	176	204	the	the	DET
inlawrev-27450	176	205	properties.82	properties.82	NOUN
inlawrev-27450	176	206	ingredion	ingredion	NOUN
inlawrev-27450	176	207	failed	fail	VERB
inlawrev-27450	176	208	to	to	PART
inlawrev-27450	176	209	disclose	disclose	VERB
inlawrev-27450	176	210	the	the	DET
inlawrev-27450	176	211	nature	nature	NOUN
inlawrev-27450	176	212	of	of	ADP
inlawrev-27450	176	213	all	all	DET
inlawrev-27450	176	214	its	its	PRON
inlawrev-27450	176	215	personal	personal	ADJ
inlawrev-27450	176	216	properties.83	properties.83	ADJ
inlawrev-27450	176	217	though	though	SCONJ
inlawrev-27450	176	218	ingredion	ingredion	NOUN
inlawrev-27450	176	219	described	describe	VERB
inlawrev-27450	176	220	in	in	ADP
inlawrev-27450	176	221	detail	detail	NOUN
inlawrev-27450	176	222	its	its	PRON
inlawrev-27450	176	223	air	air	NOUN
inlawrev-27450	176	224	and	and	CCONJ
inlawrev-27450	176	225	water	water	NOUN
inlawrev-27450	176	226	pollution	pollution	NOUN
inlawrev-27450	176	227	control	control	NOUN
inlawrev-27450	176	228	systems	system	NOUN
inlawrev-27450	176	229	,	,	PUNCT
inlawrev-27450	176	230	it	it	PRON
inlawrev-27450	176	231	did	do	AUX
inlawrev-27450	176	232	not	not	PART
inlawrev-27450	176	233	describe	describe	VERB
inlawrev-27450	176	234	the	the	DET
inlawrev-27450	176	235	nature	nature	NOUN
inlawrev-27450	176	236	of	of	ADP
inlawrev-27450	176	237	its	its	PRON
inlawrev-27450	176	238	other	other	ADJ
inlawrev-27450	176	239	personal	personal	ADJ
inlawrev-27450	176	240	properties	property	NOUN
inlawrev-27450	176	241	.	.	PUNCT
inlawrev-27450	177	1	furthermore	furthermore	ADV
inlawrev-27450	177	2	,	,	PUNCT
inlawrev-27450	177	3	it	it	PRON
inlawrev-27450	177	4	failed	fail	VERB
inlawrev-27450	177	5	to	to	PART
inlawrev-27450	177	6	contradict	contradict	VERB
inlawrev-27450	177	7	the	the	DET
inlawrev-27450	177	8	assessor	assessor	NOUN
inlawrev-27450	177	9	’s	’s	PART
inlawrev-27450	177	10	assertion	assertion	NOUN
inlawrev-27450	177	11	that	that	SCONJ
inlawrev-27450	177	12	it	it	PRON
inlawrev-27450	177	13	omitted	omit	VERB
inlawrev-27450	177	14	various	various	ADJ
inlawrev-27450	177	15	outdoor	outdoor	ADJ
inlawrev-27450	177	16	lighting	lighting	NOUN
inlawrev-27450	177	17	,	,	PUNCT
inlawrev-27450	177	18	process	process	NOUN
inlawrev-27450	177	19	electrical	electrical	ADJ
inlawrev-27450	177	20	,	,	PUNCT
inlawrev-27450	177	21	process	process	NOUN
inlawrev-27450	177	22	piping	piping	NOUN
inlawrev-27450	177	23	,	,	PUNCT
inlawrev-27450	177	24	foundations	foundation	NOUN
inlawrev-27450	177	25	,	,	PUNCT
inlawrev-27450	177	26	and	and	CCONJ
inlawrev-27450	177	27	dock	dock	VERB
inlawrev-27450	177	28	equipment.84	equipment.84	PROPN
inlawrev-27450	177	29	the	the	DET
inlawrev-27450	177	30	court	court	NOUN
inlawrev-27450	177	31	concluded	conclude	VERB
inlawrev-27450	177	32	that	that	SCONJ
inlawrev-27450	177	33	ingredion	ingredion	NOUN
inlawrev-27450	177	34	’s	’s	PART
inlawrev-27450	177	35	returns	return	NOUN
inlawrev-27450	177	36	73	73	NUM
inlawrev-27450	177	37	.	.	PUNCT
inlawrev-27450	178	1	i	i	PRON
inlawrev-27450	178	2	d.	d.	PROPN
inlawrev-27450	178	3	74	74	NUM
inlawrev-27450	178	4	.	.	PUNCT
inlawrev-27450	179	1	i	i	PRON
inlawrev-27450	179	2	d.	d.	PROPN
inlawrev-27450	179	3	at	at	ADP
inlawrev-27450	179	4	737	737	NUM
inlawrev-27450	179	5	.	.	PUNCT
inlawrev-27450	180	1	75	75	NUM
inlawrev-27450	180	2	.	.	PUNCT
inlawrev-27450	181	1	i	i	PRON
inlawrev-27450	181	2	d.	d.	PROPN
inlawrev-27450	181	3	at	at	ADP
inlawrev-27450	181	4	739	739	NUM
inlawrev-27450	181	5	.	.	PROPN
inlawrev-27450	181	6	76	76	NUM
inlawrev-27450	181	7	.	.	PUNCT
inlawrev-27450	182	1	i	i	PRON
inlawrev-27450	182	2	d.	d.	VERB
inlawrev-27450	182	3	at	at	ADP
inlawrev-27450	182	4	737	737	NUM
inlawrev-27450	182	5	-	-	SYM
inlawrev-27450	182	6	39	39	NUM
inlawrev-27450	182	7	.	.	PUNCT
inlawrev-27450	183	1	77	77	NUM
inlawrev-27450	183	2	.	.	PUNCT
inlawrev-27450	184	1	i	i	PRON
inlawrev-27450	184	2	d.	d.	PROPN
inlawrev-27450	184	3	78	78	NUM
inlawrev-27450	184	4	.	.	PUNCT
inlawrev-27450	185	1	i	i	PRON
inlawrev-27450	185	2	d.	d.	PROPN
inlawrev-27450	185	3	79	79	NUM
inlawrev-27450	185	4	.	.	PUNCT
inlawrev-27450	186	1	i	i	PRON
inlawrev-27450	186	2	d.	d.	PROPN
inlawrev-27450	186	3	at	at	ADP
inlawrev-27450	186	4	738	738	NUM
inlawrev-27450	186	5	-	-	SYM
inlawrev-27450	186	6	39	39	NUM
inlawrev-27450	186	7	80	80	NUM
inlawrev-27450	186	8	.	.	PUNCT
inlawrev-27450	187	1	i	i	PRON
inlawrev-27450	187	2	d.	d.	VERB
inlawrev-27450	187	3	at	at	ADP
inlawrev-27450	187	4	737	737	NUM
inlawrev-27450	187	5	-	-	SYM
inlawrev-27450	187	6	38	38	NUM
inlawrev-27450	187	7	(	(	PUNCT
inlawrev-27450	187	8	citing	cite	VERB
inlawrev-27450	187	9	ind	ind	NOUN
inlawrev-27450	187	10	.	.	PUNCT
inlawrev-27450	188	1	code	code	PROPN
inlawrev-27450	188	2	§	§	PROPN
inlawrev-27450	188	3	6	6	NUM
inlawrev-27450	188	4	-	-	SYM
inlawrev-27450	188	5	1.1	1.1	NUM
inlawrev-27450	188	6	-	-	PUNCT
inlawrev-27450	188	7	3	3	NUM
inlawrev-27450	188	8	-	-	NUM
inlawrev-27450	188	9	9(a	9(a	NUM
inlawrev-27450	188	10	)	)	PUNCT
inlawrev-27450	188	11	)	)	PUNCT
inlawrev-27450	188	12	.	.	PUNCT
inlawrev-27450	189	1	81	81	NUM
inlawrev-27450	189	2	.	.	PUNCT
inlawrev-27450	190	1	i	i	PRON
inlawrev-27450	190	2	d.	d.	PROPN
inlawrev-27450	190	3	at	at	ADP
inlawrev-27450	190	4	738	738	NUM
inlawrev-27450	190	5	(	(	PUNCT
inlawrev-27450	190	6	“	"	PUNCT
inlawrev-27450	190	7	while	while	SCONJ
inlawrev-27450	190	8	taxpayers	taxpayer	NOUN
inlawrev-27450	190	9	are	be	AUX
inlawrev-27450	190	10	only	only	ADV
inlawrev-27450	190	11	required	require	VERB
inlawrev-27450	190	12	to	to	PART
inlawrev-27450	190	13	meet	meet	VERB
inlawrev-27450	190	14	one	one	NUM
inlawrev-27450	190	15	of	of	ADP
inlawrev-27450	190	16	the	the	DET
inlawrev-27450	190	17	three	three	NUM
inlawrev-27450	190	18	statutory	statutory	ADJ
inlawrev-27450	190	19	objectives	objective	NOUN
inlawrev-27450	190	20	.	.	PUNCT
inlawrev-27450	190	21	.	.	PUNCT
inlawrev-27450	190	22	.	.	PUNCT
inlawrev-27450	190	23	.	.	PUNCT
inlawrev-27450	190	24	”	"	PUNCT
inlawrev-27450	190	25	)	)	PUNCT
inlawrev-27450	190	26	.	.	PUNCT
inlawrev-27450	191	1	82	82	NUM
inlawrev-27450	191	2	.	.	PUNCT
inlawrev-27450	192	1	i	i	PRON
inlawrev-27450	192	2	d.	d.	PROPN
inlawrev-27450	192	3	83	83	NUM
inlawrev-27450	192	4	.	.	PUNCT
inlawrev-27450	193	1	i	i	PRON
inlawrev-27450	193	2	d.	d.	PROPN
inlawrev-27450	193	3	84	84	NUM
inlawrev-27450	193	4	.	.	PUNCT
inlawrev-27450	194	1	i	i	PRON
inlawrev-27450	194	2	d.	d.	PROPN
inlawrev-27450	194	3	2023	2023	NUM
inlawrev-27450	194	4	]	]	PUNCT
inlawrev-27450	194	5	tax	tax	NOUN
inlawrev-27450	194	6	law	law	NOUN
inlawrev-27450	194	7	835	835	NUM
inlawrev-27450	194	8	disclosed	disclose	VERB
inlawrev-27450	194	9	the	the	DET
inlawrev-27450	194	10	locations	location	NOUN
inlawrev-27450	194	11	of	of	ADP
inlawrev-27450	194	12	all	all	DET
inlawrev-27450	194	13	its	its	PRON
inlawrev-27450	194	14	personal	personal	ADJ
inlawrev-27450	194	15	properties.85	properties.85	NOUN
inlawrev-27450	194	16	because	because	SCONJ
inlawrev-27450	194	17	the	the	DET
inlawrev-27450	194	18	company	company	NOUN
inlawrev-27450	194	19	was	be	AUX
inlawrev-27450	194	20	required	require	VERB
inlawrev-27450	194	21	to	to	PART
inlawrev-27450	194	22	meet	meet	VERB
inlawrev-27450	194	23	only	only	ADV
inlawrev-27450	194	24	one	one	NUM
inlawrev-27450	194	25	of	of	ADP
inlawrev-27450	194	26	the	the	DET
inlawrev-27450	194	27	three	three	NUM
inlawrev-27450	194	28	statutory	statutory	ADJ
inlawrev-27450	194	29	requirements	requirement	NOUN
inlawrev-27450	194	30	,	,	PUNCT
inlawrev-27450	194	31	and	and	CCONJ
inlawrev-27450	194	32	it	it	PRON
inlawrev-27450	194	33	did	do	VERB
inlawrev-27450	194	34	so	so	ADV
inlawrev-27450	194	35	,	,	PUNCT
inlawrev-27450	194	36	its	its	PRON
inlawrev-27450	194	37	returns	return	NOUN
inlawrev-27450	194	38	did	do	AUX
inlawrev-27450	194	39	not	not	PART
inlawrev-27450	194	40	substantially	substantially	ADV
inlawrev-27450	194	41	undermine	undermine	VERB
inlawrev-27450	194	42	the	the	DET
inlawrev-27450	194	43	tax	tax	NOUN
inlawrev-27450	194	44	law	law	NOUN
inlawrev-27450	194	45	’s	’s	PART
inlawrev-27450	194	46	objectives	objective	NOUN
inlawrev-27450	194	47	and	and	CCONJ
inlawrev-27450	194	48	,	,	PUNCT
inlawrev-27450	194	49	therefore	therefore	ADV
inlawrev-27450	194	50	,	,	PUNCT
inlawrev-27450	194	51	substantially	substantially	ADV
inlawrev-27450	194	52	complied	comply	VERB
inlawrev-27450	194	53	with	with	ADP
inlawrev-27450	194	54	the	the	DET
inlawrev-27450	194	55	property	property	NOUN
inlawrev-27450	194	56	tax	tax	NOUN
inlawrev-27450	194	57	statutes	statute	NOUN
inlawrev-27450	194	58	and	and	CCONJ
inlawrev-27450	194	59	the	the	DET
inlawrev-27450	194	60	department	department	NOUN
inlawrev-27450	194	61	’s	’s	PART
inlawrev-27450	194	62	regulations.86	regulations.86	NOUN
inlawrev-27450	194	63	this	this	PRON
inlawrev-27450	194	64	meant	mean	VERB
inlawrev-27450	194	65	that	that	SCONJ
inlawrev-27450	194	66	the	the	DET
inlawrev-27450	194	67	five	five	NUM
inlawrev-27450	194	68	-	-	PUNCT
inlawrev-27450	194	69	month	month	NOUN
inlawrev-27450	194	70	limitation	limitation	NOUN
inlawrev-27450	194	71	applied	apply	VERB
inlawrev-27450	194	72	,	,	PUNCT
inlawrev-27450	194	73	and	and	CCONJ
inlawrev-27450	194	74	the	the	DET
inlawrev-27450	194	75	assessor	assessor	NOUN
inlawrev-27450	194	76	untimely	untimely	ADV
inlawrev-27450	194	77	issued	issue	VERB
inlawrev-27450	194	78	its	its	PRON
inlawrev-27450	194	79	tax	tax	NOUN
inlawrev-27450	194	80	assessments	assessment	NOUN
inlawrev-27450	194	81	outside	outside	ADP
inlawrev-27450	194	82	the	the	DET
inlawrev-27450	194	83	applicable	applicable	ADJ
inlawrev-27450	194	84	statute	statute	NOUN
inlawrev-27450	194	85	of	of	ADP
inlawrev-27450	194	86	limitations.87	limitations.87	PROPN
inlawrev-27450	194	87	using	use	VERB
inlawrev-27450	194	88	its	its	PRON
inlawrev-27450	194	89	analysis	analysis	NOUN
inlawrev-27450	194	90	of	of	ADP
inlawrev-27450	194	91	ingredion	ingredion	NOUN
inlawrev-27450	194	92	’s	’s	PART
inlawrev-27450	194	93	first	first	ADJ
inlawrev-27450	194	94	argument	argument	NOUN
inlawrev-27450	194	95	,	,	PUNCT
inlawrev-27450	194	96	and	and	CCONJ
inlawrev-27450	194	97	its	its	PRON
inlawrev-27450	194	98	sua	sua	NOUN
inlawrev-27450	194	99	sponte	sponte	NOUN
inlawrev-27450	194	100	analysis	analysis	NOUN
inlawrev-27450	194	101	of	of	ADP
inlawrev-27450	194	102	the	the	DET
inlawrev-27450	194	103	ibtr	ibtr	NOUN
inlawrev-27450	194	104	’s	’s	PART
inlawrev-27450	194	105	conclusion	conclusion	NOUN
inlawrev-27450	194	106	regarding	regard	VERB
inlawrev-27450	194	107	the	the	DET
inlawrev-27450	194	108	substantial	substantial	ADJ
inlawrev-27450	194	109	compliance	compliance	NOUN
inlawrev-27450	194	110	of	of	ADP
inlawrev-27450	194	111	ingredion	ingredion	NOUN
inlawrev-27450	194	112	’s	’s	PART
inlawrev-27450	194	113	tax	tax	NOUN
inlawrev-27450	194	114	returns	return	NOUN
inlawrev-27450	194	115	,	,	PUNCT
inlawrev-27450	194	116	the	the	DET
inlawrev-27450	194	117	tax	tax	NOUN
inlawrev-27450	194	118	court	court	NOUN
inlawrev-27450	194	119	quickly	quickly	ADV
inlawrev-27450	194	120	disposed	dispose	VERB
inlawrev-27450	194	121	of	of	ADP
inlawrev-27450	194	122	ingredion	ingredion	NOUN
inlawrev-27450	194	123	’s	’s	PART
inlawrev-27450	194	124	second	second	ADJ
inlawrev-27450	194	125	argument.88	argument.88	NOUN
inlawrev-27450	194	126	it	it	PRON
inlawrev-27450	194	127	held	hold	VERB
inlawrev-27450	194	128	that	that	SCONJ
inlawrev-27450	194	129	,	,	PUNCT
inlawrev-27450	194	130	because	because	SCONJ
inlawrev-27450	194	131	there	there	PRON
inlawrev-27450	194	132	were	be	VERB
inlawrev-27450	194	133	no	no	DET
inlawrev-27450	194	134	timely	timely	ADJ
inlawrev-27450	194	135	,	,	PUNCT
inlawrev-27450	194	136	and	and	CCONJ
inlawrev-27450	194	137	therefore	therefore	ADV
inlawrev-27450	194	138	valid	valid	ADJ
inlawrev-27450	194	139	,	,	PUNCT
inlawrev-27450	194	140	tax	tax	NOUN
inlawrev-27450	194	141	assessments	assessment	NOUN
inlawrev-27450	194	142	for	for	ADP
inlawrev-27450	194	143	the	the	DET
inlawrev-27450	194	144	underpayment	underpayment	NOUN
inlawrev-27450	194	145	of	of	ADP
inlawrev-27450	194	146	personal	personal	ADJ
inlawrev-27450	194	147	property	property	NOUN
inlawrev-27450	194	148	taxes	taxis	NOUN
inlawrev-27450	194	149	for	for	ADP
inlawrev-27450	194	150	tax	tax	NOUN
inlawrev-27450	194	151	years	year	NOUN
inlawrev-27450	194	152	2012	2012	NUM
inlawrev-27450	194	153	and	and	CCONJ
inlawrev-27450	194	154	2013	2013	NUM
inlawrev-27450	194	155	,	,	PUNCT
inlawrev-27450	194	156	there	there	PRON
inlawrev-27450	194	157	was	be	VERB
inlawrev-27450	194	158	no	no	DET
inlawrev-27450	194	159	tax	tax	NOUN
inlawrev-27450	194	160	underpayment	underpayment	NOUN
inlawrev-27450	194	161	to	to	PART
inlawrev-27450	194	162	offset	offset	VERB
inlawrev-27450	194	163	with	with	ADP
inlawrev-27450	194	164	a	a	DET
inlawrev-27450	194	165	tax	tax	NOUN
inlawrev-27450	194	166	overpayment	overpayment	NOUN
inlawrev-27450	194	167	for	for	ADP
inlawrev-27450	194	168	tax	tax	NOUN
inlawrev-27450	194	169	year	year	NOUN
inlawrev-27450	194	170	2011.89	2011.89	NUM
inlawrev-27450	194	171	put	put	VERB
inlawrev-27450	194	172	simply	simply	ADV
inlawrev-27450	194	173	,	,	PUNCT
inlawrev-27450	194	174	there	there	PRON
inlawrev-27450	194	175	were	be	VERB
inlawrev-27450	194	176	no	no	DET
inlawrev-27450	194	177	assessments	assessment	NOUN
inlawrev-27450	194	178	to	to	ADP
inlawrev-27450	194	179	offset.90	offset.90	DET
inlawrev-27450	194	180	the	the	DET
inlawrev-27450	194	181	tax	tax	NOUN
inlawrev-27450	194	182	court	court	NOUN
inlawrev-27450	194	183	concluded	conclude	VERB
inlawrev-27450	194	184	by	by	ADP
inlawrev-27450	194	185	reversing	reverse	VERB
inlawrev-27450	194	186	the	the	DET
inlawrev-27450	194	187	ibtr	ibtr	NOUN
inlawrev-27450	194	188	’s	’s	PART
inlawrev-27450	194	189	decision	decision	NOUN
inlawrev-27450	194	190	and	and	CCONJ
inlawrev-27450	194	191	ordering	order	VERB
inlawrev-27450	194	192	it	it	PRON
inlawrev-27450	194	193	to	to	PART
inlawrev-27450	194	194	instruct	instruct	VERB
inlawrev-27450	194	195	the	the	DET
inlawrev-27450	194	196	assessor	assessor	NOUN
inlawrev-27450	194	197	to	to	PART
inlawrev-27450	194	198	reinstate	reinstate	VERB
inlawrev-27450	194	199	the	the	DET
inlawrev-27450	194	200	values	value	NOUN
inlawrev-27450	194	201	reported	report	VERB
inlawrev-27450	194	202	by	by	ADP
inlawrev-27450	194	203	ingredion	ingredion	NOUN
inlawrev-27450	194	204	on	on	ADP
inlawrev-27450	194	205	its	its	PRON
inlawrev-27450	194	206	returns	return	NOUN
inlawrev-27450	194	207	for	for	ADP
inlawrev-27450	194	208	the	the	DET
inlawrev-27450	194	209	2012	2012	NUM
inlawrev-27450	194	210	and	and	CCONJ
inlawrev-27450	194	211	2013	2013	NUM
inlawrev-27450	194	212	tax	tax	NOUN
inlawrev-27450	194	213	years.91	years.91	NOUN
inlawrev-27450	194	214	3	3	PROPN
inlawrev-27450	194	215	.	.	PUNCT
inlawrev-27450	194	216	ingredion	ingredion	PROPN
inlawrev-27450	194	217	,	,	PUNCT
inlawrev-27450	194	218	inc	inc	PROPN
inlawrev-27450	194	219	.	.	PROPN
inlawrev-27450	195	1	v.	v.	PROPN
inlawrev-27450	195	2	marion	marion	PROPN
inlawrev-27450	195	3	county	county	PROPN
inlawrev-27450	195	4	assessor.92	assessor.92	PROPN
inlawrev-27450	195	5	—	—	PUNCT
inlawrev-27450	195	6	the	the	DET
inlawrev-27450	195	7	issue	issue	NOUN
inlawrev-27450	195	8	before	before	SCONJ
inlawrev-27450	195	9	the	the	DET
inlawrev-27450	195	10	tax	tax	NOUN
inlawrev-27450	195	11	court	court	NOUN
inlawrev-27450	195	12	was	be	AUX
inlawrev-27450	195	13	whether	whether	SCONJ
inlawrev-27450	195	14	the	the	DET
inlawrev-27450	195	15	ibtr	ibtr	NOUN
inlawrev-27450	195	16	erroneously	erroneously	ADV
inlawrev-27450	195	17	denied	deny	VERB
inlawrev-27450	195	18	the	the	DET
inlawrev-27450	195	19	taxpayer	taxpayer	NOUN
inlawrev-27450	195	20	’s	’s	PART
inlawrev-27450	195	21	claim	claim	NOUN
inlawrev-27450	195	22	for	for	ADP
inlawrev-27450	195	23	refund	refund	NOUN
inlawrev-27450	195	24	for	for	ADP
inlawrev-27450	195	25	tangible	tangible	ADJ
inlawrev-27450	195	26	personal	personal	ADJ
inlawrev-27450	195	27	property	property	NOUN
inlawrev-27450	195	28	tax	tax	NOUN
inlawrev-27450	195	29	it	it	PRON
inlawrev-27450	195	30	had	have	AUX
inlawrev-27450	195	31	allegedly	allegedly	ADV
inlawrev-27450	195	32	overpaid	overpay	VERB
inlawrev-27450	195	33	for	for	ADP
inlawrev-27450	195	34	the	the	DET
inlawrev-27450	195	35	2011	2011	NUM
inlawrev-27450	195	36	tax	tax	NOUN
inlawrev-27450	195	37	year.93	year.93	PROPN
inlawrev-27450	195	38	as	as	SCONJ
inlawrev-27450	195	39	explained	explain	VERB
inlawrev-27450	195	40	in	in	ADP
inlawrev-27450	195	41	the	the	DET
inlawrev-27450	195	42	preceding	precede	VERB
inlawrev-27450	195	43	summary	summary	NOUN
inlawrev-27450	195	44	of	of	ADP
inlawrev-27450	195	45	the	the	DET
inlawrev-27450	195	46	companion	companion	NOUN
inlawrev-27450	195	47	case	case	NOUN
inlawrev-27450	195	48	,	,	PUNCT
inlawrev-27450	195	49	during	during	ADP
inlawrev-27450	195	50	an	an	DET
inlawrev-27450	195	51	audit	audit	NOUN
inlawrev-27450	195	52	by	by	ADP
inlawrev-27450	195	53	the	the	DET
inlawrev-27450	195	54	marion	marion	PROPN
inlawrev-27450	195	55	county	county	NOUN
inlawrev-27450	195	56	assessor	assessor	NOUN
inlawrev-27450	195	57	of	of	ADP
inlawrev-27450	195	58	the	the	DET
inlawrev-27450	195	59	tangible	tangible	ADJ
inlawrev-27450	195	60	personal	personal	ADJ
inlawrev-27450	195	61	property	property	NOUN
inlawrev-27450	195	62	taxes	taxis	NOUN
inlawrev-27450	195	63	paid	pay	VERB
inlawrev-27450	195	64	by	by	ADP
inlawrev-27450	195	65	ingredion	ingredion	NOUN
inlawrev-27450	195	66	,	,	PUNCT
inlawrev-27450	195	67	incorporated	incorporate	VERB
inlawrev-27450	195	68	for	for	ADP
inlawrev-27450	195	69	tax	tax	NOUN
inlawrev-27450	195	70	years	year	NOUN
inlawrev-27450	195	71	2011	2011	NUM
inlawrev-27450	195	72	through	through	ADP
inlawrev-27450	195	73	2013	2013	NUM
inlawrev-27450	195	74	,	,	PUNCT
inlawrev-27450	195	75	ingredion	ingredion	NOUN
inlawrev-27450	195	76	discovered	discover	VERB
inlawrev-27450	195	77	that	that	SCONJ
inlawrev-27450	195	78	its	its	PRON
inlawrev-27450	195	79	former	former	ADJ
inlawrev-27450	195	80	personal	personal	ADJ
inlawrev-27450	195	81	property	property	NOUN
inlawrev-27450	195	82	tax	tax	NOUN
inlawrev-27450	195	83	return	return	NOUN
inlawrev-27450	195	84	preparer	preparer	NOUN
inlawrev-27450	195	85	had	have	AUX
inlawrev-27450	195	86	incorrectly	incorrectly	ADV
inlawrev-27450	195	87	reported	report	VERB
inlawrev-27450	195	88	the	the	DET
inlawrev-27450	195	89	value	value	NOUN
inlawrev-27450	195	90	of	of	ADP
inlawrev-27450	195	91	its	its	PRON
inlawrev-27450	195	92	assets	asset	NOUN
inlawrev-27450	195	93	by	by	ADP
inlawrev-27450	195	94	using	use	VERB
inlawrev-27450	195	95	the	the	DET
inlawrev-27450	195	96	historical	historical	ADJ
inlawrev-27450	195	97	value	value	NOUN
inlawrev-27450	195	98	(	(	PUNCT
inlawrev-27450	195	99	i.e.	i.e.	X
inlawrev-27450	195	100	,	,	PUNCT
inlawrev-27450	195	101	the	the	DET
inlawrev-27450	195	102	cost	cost	NOUN
inlawrev-27450	195	103	at	at	ADP
inlawrev-27450	195	104	installation	installation	NOUN
inlawrev-27450	195	105	)	)	PUNCT
inlawrev-27450	195	106	rather	rather	ADV
inlawrev-27450	195	107	than	than	ADP
inlawrev-27450	195	108	the	the	DET
inlawrev-27450	195	109	federal	federal	ADJ
inlawrev-27450	195	110	tax	tax	NOUN
inlawrev-27450	195	111	assessment.94	assessment.94	NOUN
inlawrev-27450	195	112	ingredion	ingredion	NOUN
inlawrev-27450	195	113	sent	send	VERB
inlawrev-27450	195	114	a	a	DET
inlawrev-27450	195	115	letter	letter	NOUN
inlawrev-27450	195	116	to	to	ADP
inlawrev-27450	195	117	the	the	DET
inlawrev-27450	195	118	assessor	assessor	NOUN
inlawrev-27450	195	119	saying	say	VERB
inlawrev-27450	195	120	it	it	PRON
inlawrev-27450	195	121	had	have	AUX
inlawrev-27450	195	122	overpaid	overpay	VERB
inlawrev-27450	195	123	the	the	DET
inlawrev-27450	195	124	property	property	NOUN
inlawrev-27450	195	125	taxes	taxis	NOUN
inlawrev-27450	195	126	for	for	ADP
inlawrev-27450	195	127	2011.95	2011.95	NUM
inlawrev-27450	195	128	the	the	DET
inlawrev-27450	195	129	assessor	assessor	NOUN
inlawrev-27450	195	130	assessed	assess	VERB
inlawrev-27450	195	131	ingredion	ingredion	NOUN
inlawrev-27450	195	132	with	with	ADP
inlawrev-27450	195	133	an	an	DET
inlawrev-27450	195	134	underpayment	underpayment	NOUN
inlawrev-27450	195	135	of	of	ADP
inlawrev-27450	195	136	taxes	taxis	NOUN
inlawrev-27450	195	137	for	for	ADP
inlawrev-27450	195	138	tax	tax	NOUN
inlawrev-27450	195	139	years	year	NOUN
inlawrev-27450	195	140	2012	2012	NUM
inlawrev-27450	195	141	and	and	CCONJ
inlawrev-27450	195	142	2013	2013	NUM
inlawrev-27450	195	143	but	but	CCONJ
inlawrev-27450	195	144	offered	offer	VERB
inlawrev-27450	195	145	no	no	DET
inlawrev-27450	195	146	audit	audit	NOUN
inlawrev-27450	195	147	findings	finding	NOUN
inlawrev-27450	195	148	regarding	regard	VERB
inlawrev-27450	195	149	the	the	DET
inlawrev-27450	195	150	alleged	allege	VERB
inlawrev-27450	195	151	overpayment	overpayment	NOUN
inlawrev-27450	195	152	for	for	ADP
inlawrev-27450	195	153	2011.96	2011.96	NUM
inlawrev-27450	195	154	after	after	ADP
inlawrev-27450	195	155	receiving	receive	VERB
inlawrev-27450	195	156	the	the	DET
inlawrev-27450	195	157	assessment	assessment	NOUN
inlawrev-27450	195	158	,	,	PUNCT
inlawrev-27450	195	159	ingredion	ingredion	NOUN
inlawrev-27450	195	160	filed	file	VERB
inlawrev-27450	195	161	a	a	DET
inlawrev-27450	195	162	refund	refund	NOUN
inlawrev-27450	195	163	claim	claim	NOUN
inlawrev-27450	195	164	seeking	seek	VERB
inlawrev-27450	195	165	the	the	DET
inlawrev-27450	195	166	amount	amount	NOUN
inlawrev-27450	195	167	it	it	PRON
inlawrev-27450	195	168	had	have	VERB
inlawrev-27450	195	169	allegedly	allegedly	ADV
inlawrev-27450	195	170	85	85	NUM
inlawrev-27450	195	171	.	.	PUNCT
inlawrev-27450	196	1	i	i	PRON
inlawrev-27450	196	2	d.	d.	PROPN
inlawrev-27450	196	3	86	86	NUM
inlawrev-27450	196	4	.	.	PUNCT
inlawrev-27450	197	1	i	i	PRON
inlawrev-27450	197	2	d.	d.	PROPN
inlawrev-27450	197	3	at	at	ADP
inlawrev-27450	197	4	738	738	NUM
inlawrev-27450	197	5	-	-	SYM
inlawrev-27450	197	6	39	39	NUM
inlawrev-27450	197	7	.	.	PUNCT
inlawrev-27450	198	1	87	87	NUM
inlawrev-27450	198	2	.	.	PUNCT
inlawrev-27450	199	1	i	i	PRON
inlawrev-27450	199	2	d.	d.	PROPN
inlawrev-27450	199	3	at	at	ADP
inlawrev-27450	199	4	739	739	NUM
inlawrev-27450	199	5	.	.	PROPN
inlawrev-27450	199	6	88	88	NUM
inlawrev-27450	199	7	.	.	PUNCT
inlawrev-27450	200	1	i	i	PRON
inlawrev-27450	200	2	d.	d.	PROPN
inlawrev-27450	200	3	89	89	NUM
inlawrev-27450	200	4	.	.	PUNCT
inlawrev-27450	201	1	i	i	PRON
inlawrev-27450	201	2	d.	d.	PROPN
inlawrev-27450	201	3	90	90	NUM
inlawrev-27450	201	4	.	.	PUNCT
inlawrev-27450	202	1	i	i	PRON
inlawrev-27450	202	2	d.	d.	PROPN
inlawrev-27450	202	3	91	91	NUM
inlawrev-27450	202	4	.	.	PUNCT
inlawrev-27450	203	1	i	i	PRON
inlawrev-27450	203	2	d.	d.	PROPN
inlawrev-27450	203	3	92	92	NUM
inlawrev-27450	203	4	.	.	PUNCT
inlawrev-27450	204	1	184	184	NUM
inlawrev-27450	204	2	n.e.3d	n.e.3d	NUM
inlawrev-27450	204	3	739	739	NUM
inlawrev-27450	204	4	(	(	PUNCT
inlawrev-27450	204	5	ind	ind	NOUN
inlawrev-27450	204	6	.	.	PUNCT
inlawrev-27450	205	1	t.c	t.c	PROPN
inlawrev-27450	205	2	.	.	PROPN
inlawrev-27450	205	3	)	)	PUNCT
inlawrev-27450	206	1	,	,	PUNCT
inlawrev-27450	206	2	trans	trans	PROPN
inlawrev-27450	206	3	.	.	PROPN
inlawrev-27450	206	4	denied	deny	VERB
inlawrev-27450	206	5	,	,	PUNCT
inlawrev-27450	206	6	197	197	NUM
inlawrev-27450	206	7	n.e.3d	n.e.3d	NUM
inlawrev-27450	206	8	822	822	NUM
inlawrev-27450	206	9	(	(	PUNCT
inlawrev-27450	206	10	ind	ind	NOUN
inlawrev-27450	206	11	.	.	PUNCT
inlawrev-27450	206	12	2022	2022	NUM
inlawrev-27450	206	13	)	)	PUNCT
inlawrev-27450	206	14	.	.	PUNCT
inlawrev-27450	207	1	this	this	PRON
inlawrev-27450	207	2	is	be	AUX
inlawrev-27450	207	3	a	a	DET
inlawrev-27450	207	4	companion	companion	NOUN
inlawrev-27450	207	5	case	case	NOUN
inlawrev-27450	207	6	to	to	ADP
inlawrev-27450	207	7	the	the	DET
inlawrev-27450	207	8	case	case	NOUN
inlawrev-27450	207	9	discussed	discuss	VERB
inlawrev-27450	207	10	in	in	ADP
inlawrev-27450	207	11	the	the	DET
inlawrev-27450	207	12	previous	previous	ADJ
inlawrev-27450	207	13	section	section	NOUN
inlawrev-27450	207	14	,	,	PUNCT
inlawrev-27450	207	15	ingredion	ingredion	PROPN
inlawrev-27450	207	16	,	,	PUNCT
inlawrev-27450	207	17	inc	inc	PROPN
inlawrev-27450	207	18	.	.	PROPN
inlawrev-27450	208	1	v.	v.	PROPN
inlawrev-27450	208	2	marion	marion	PROPN
inlawrev-27450	208	3	county	county	PROPN
inlawrev-27450	208	4	assessor	assessor	NOUN
inlawrev-27450	208	5	,	,	PUNCT
inlawrev-27450	208	6	184	184	NUM
inlawrev-27450	208	7	n.e.3d	n.e.3d	NUM
inlawrev-27450	208	8	731	731	NUM
inlawrev-27450	208	9	(	(	PUNCT
inlawrev-27450	208	10	ind	ind	NOUN
inlawrev-27450	208	11	.	.	PUNCT
inlawrev-27450	209	1	t.c	t.c	PROPN
inlawrev-27450	209	2	.	.	PROPN
inlawrev-27450	209	3	2022	2022	NUM
inlawrev-27450	209	4	)	)	PUNCT
inlawrev-27450	209	5	.	.	PUNCT
inlawrev-27450	210	1	for	for	ADP
inlawrev-27450	210	2	a	a	DET
inlawrev-27450	210	3	summary	summary	NOUN
inlawrev-27450	210	4	of	of	ADP
inlawrev-27450	210	5	ingredion	ingredion	NOUN
inlawrev-27450	210	6	’s	’s	PART
inlawrev-27450	210	7	petition	petition	NOUN
inlawrev-27450	210	8	for	for	ADP
inlawrev-27450	210	9	review	review	NOUN
inlawrev-27450	210	10	and	and	CCONJ
inlawrev-27450	210	11	the	the	DET
inlawrev-27450	210	12	supreme	supreme	PROPN
inlawrev-27450	210	13	court	court	PROPN
inlawrev-27450	210	14	’s	’s	PART
inlawrev-27450	210	15	denial	denial	NOUN
inlawrev-27450	210	16	,	,	PUNCT
inlawrev-27450	210	17	see	see	VERB
inlawrev-27450	210	18	note	note	NOUN
inlawrev-27450	210	19	36	36	NUM
inlawrev-27450	210	20	.	.	PUNCT
inlawrev-27450	211	1	93	93	NUM
inlawrev-27450	211	2	.	.	PUNCT
inlawrev-27450	212	1	i	i	PRON
inlawrev-27450	212	2	d.	d.	PROPN
inlawrev-27450	212	3	at	at	ADP
inlawrev-27450	212	4	740	740	NUM
inlawrev-27450	212	5	.	.	PUNCT
inlawrev-27450	212	6	94	94	NUM
inlawrev-27450	212	7	.	.	PUNCT
inlawrev-27450	213	1	i	i	PRON
inlawrev-27450	213	2	d.	d.	PROPN
inlawrev-27450	213	3	95	95	NUM
inlawrev-27450	213	4	.	.	PUNCT
inlawrev-27450	214	1	i	i	PRON
inlawrev-27450	214	2	d.	d.	PROPN
inlawrev-27450	214	3	96	96	NUM
inlawrev-27450	214	4	.	.	PUNCT
inlawrev-27450	215	1	i	i	PRON
inlawrev-27450	215	2	d.	d.	PROPN
inlawrev-27450	215	3	836	836	NUM
inlawrev-27450	215	4	indiana	indiana	PROPN
inlawrev-27450	215	5	law	law	PROPN
inlawrev-27450	215	6	review	review	NOUN
inlawrev-27450	216	1	[	[	X
inlawrev-27450	216	2	vol	vol	NOUN
inlawrev-27450	216	3	.	.	PUNCT
inlawrev-27450	217	1	56:827	56:827	NUM
inlawrev-27450	217	2	overpaid	overpay	VERB
inlawrev-27450	217	3	for	for	ADP
inlawrev-27450	217	4	2011.97	2011.97	NUM
inlawrev-27450	217	5	the	the	DET
inlawrev-27450	217	6	marion	marion	PROPN
inlawrev-27450	217	7	county	county	PROPN
inlawrev-27450	217	8	ptaboa	ptaboa	NOUN
inlawrev-27450	217	9	denied	deny	VERB
inlawrev-27450	217	10	the	the	DET
inlawrev-27450	217	11	claim	claim	NOUN
inlawrev-27450	217	12	for	for	ADP
inlawrev-27450	217	13	refund	refund	NOUN
inlawrev-27450	217	14	,	,	PUNCT
inlawrev-27450	217	15	and	and	CCONJ
inlawrev-27450	217	16	ingredion	ingredion	NOUN
inlawrev-27450	217	17	challenged	challenge	VERB
inlawrev-27450	217	18	the	the	DET
inlawrev-27450	217	19	decision	decision	NOUN
inlawrev-27450	217	20	before	before	SCONJ
inlawrev-27450	217	21	the	the	DET
inlawrev-27450	217	22	ibtr.98	ibtr.98	PROPN
inlawrev-27450	217	23	indiana	indiana	PROPN
inlawrev-27450	217	24	tax	tax	PROPN
inlawrev-27450	217	25	law	law	NOUN
inlawrev-27450	217	26	provides	provide	VERB
inlawrev-27450	217	27	two	two	NUM
inlawrev-27450	217	28	distinct	distinct	ADJ
inlawrev-27450	217	29	methods	method	NOUN
inlawrev-27450	217	30	of	of	ADP
inlawrev-27450	217	31	correcting	correct	VERB
inlawrev-27450	217	32	errors	error	NOUN
inlawrev-27450	217	33	in	in	ADP
inlawrev-27450	217	34	a	a	DET
inlawrev-27450	217	35	personal	personal	ADJ
inlawrev-27450	217	36	property	property	NOUN
inlawrev-27450	217	37	tax	tax	NOUN
inlawrev-27450	217	38	return	return	NOUN
inlawrev-27450	217	39	.	.	PUNCT
inlawrev-27450	218	1	one	one	NUM
inlawrev-27450	218	2	,	,	PUNCT
inlawrev-27450	218	3	taxpayers	taxpayer	NOUN
inlawrev-27450	218	4	can	can	AUX
inlawrev-27450	218	5	effect	effect	VERB
inlawrev-27450	218	6	the	the	DET
inlawrev-27450	218	7	change	change	NOUN
inlawrev-27450	218	8	by	by	ADP
inlawrev-27450	218	9	filing	file	VERB
inlawrev-27450	218	10	an	an	DET
inlawrev-27450	218	11	amended	amend	VERB
inlawrev-27450	218	12	return	return	NOUN
inlawrev-27450	218	13	correcting	correct	VERB
inlawrev-27450	218	14	the	the	DET
inlawrev-27450	218	15	error.99	error.99	NOUN
inlawrev-27450	218	16	the	the	DET
inlawrev-27450	218	17	taxpayer	taxpayer	NOUN
inlawrev-27450	218	18	must	must	AUX
inlawrev-27450	218	19	file	file	VERB
inlawrev-27450	218	20	the	the	DET
inlawrev-27450	218	21	amended	amend	VERB
inlawrev-27450	218	22	return	return	NOUN
inlawrev-27450	218	23	within	within	ADP
inlawrev-27450	218	24	twelve	twelve	NUM
inlawrev-27450	218	25	months	month	NOUN
inlawrev-27450	218	26	after	after	ADP
inlawrev-27450	218	27	the	the	DET
inlawrev-27450	218	28	due	due	ADJ
inlawrev-27450	218	29	date	date	NOUN
inlawrev-27450	218	30	of	of	ADP
inlawrev-27450	218	31	the	the	DET
inlawrev-27450	218	32	original	original	ADJ
inlawrev-27450	218	33	return	return	NOUN
inlawrev-27450	218	34	or	or	CCONJ
inlawrev-27450	218	35	,	,	PUNCT
inlawrev-27450	218	36	if	if	SCONJ
inlawrev-27450	218	37	an	an	DET
inlawrev-27450	218	38	extension	extension	NOUN
inlawrev-27450	218	39	was	be	AUX
inlawrev-27450	218	40	granted	grant	VERB
inlawrev-27450	218	41	,	,	PUNCT
inlawrev-27450	218	42	within	within	ADP
inlawrev-27450	218	43	twelve	twelve	NUM
inlawrev-27450	218	44	months	month	NOUN
inlawrev-27450	218	45	after	after	ADP
inlawrev-27450	218	46	the	the	DET
inlawrev-27450	218	47	extension	extension	NOUN
inlawrev-27450	218	48	date.100	date.100	PROPN
inlawrev-27450	218	49	two	two	NUM
inlawrev-27450	218	50	,	,	PUNCT
inlawrev-27450	218	51	the	the	DET
inlawrev-27450	218	52	assessor	assessor	NOUN
inlawrev-27450	218	53	can	can	AUX
inlawrev-27450	218	54	effect	effect	VERB
inlawrev-27450	218	55	the	the	DET
inlawrev-27450	218	56	change.101	change.101	NOUN
inlawrev-27450	218	57	if	if	SCONJ
inlawrev-27450	218	58	the	the	DET
inlawrev-27450	218	59	assessor	assessor	NOUN
inlawrev-27450	218	60	audits	audit	VERB
inlawrev-27450	218	61	a	a	DET
inlawrev-27450	218	62	taxpayer	taxpayer	NOUN
inlawrev-27450	218	63	’s	’s	PART
inlawrev-27450	218	64	personal	personal	ADJ
inlawrev-27450	218	65	property	property	NOUN
inlawrev-27450	218	66	returns	return	NOUN
inlawrev-27450	218	67	and	and	CCONJ
inlawrev-27450	218	68	discovers	discover	VERB
inlawrev-27450	218	69	an	an	DET
inlawrev-27450	218	70	error	error	NOUN
inlawrev-27450	218	71	indicating	indicate	VERB
inlawrev-27450	218	72	that	that	SCONJ
inlawrev-27450	218	73	the	the	DET
inlawrev-27450	218	74	taxpayer	taxpayer	NOUN
inlawrev-27450	218	75	overreported	overreporte	VERB
inlawrev-27450	218	76	and	and	CCONJ
inlawrev-27450	218	77	overpaid	overpay	VERB
inlawrev-27450	218	78	,	,	PUNCT
inlawrev-27450	218	79	the	the	DET
inlawrev-27450	218	80	assessor	assessor	NOUN
inlawrev-27450	218	81	must	must	AUX
inlawrev-27450	218	82	correct	correct	VERB
inlawrev-27450	218	83	the	the	DET
inlawrev-27450	218	84	error	error	NOUN
inlawrev-27450	218	85	via	via	ADP
inlawrev-27450	218	86	an	an	DET
inlawrev-27450	218	87	assessment	assessment	NOUN
inlawrev-27450	218	88	and	and	CCONJ
inlawrev-27450	218	89	either	either	CCONJ
inlawrev-27450	218	90	refund	refund	VERB
inlawrev-27450	218	91	the	the	DET
inlawrev-27450	218	92	taxes	taxis	NOUN
inlawrev-27450	218	93	or	or	CCONJ
inlawrev-27450	218	94	credit	credit	VERB
inlawrev-27450	218	95	them	they	PRON
inlawrev-27450	218	96	against	against	ADP
inlawrev-27450	218	97	other	other	ADJ
inlawrev-27450	218	98	taxes	taxis	NOUN
inlawrev-27450	218	99	due.102	due.102	NOUN
inlawrev-27450	218	100	before	before	SCONJ
inlawrev-27450	218	101	the	the	DET
inlawrev-27450	218	102	ibtr	ibtr	ADJ
inlawrev-27450	218	103	,	,	PUNCT
inlawrev-27450	218	104	ingredion	ingredion	NOUN
inlawrev-27450	218	105	argued	argue	VERB
inlawrev-27450	218	106	that	that	SCONJ
inlawrev-27450	218	107	the	the	DET
inlawrev-27450	218	108	assessor	assessor	NOUN
inlawrev-27450	218	109	,	,	PUNCT
inlawrev-27450	218	110	contra	contra	PROPN
inlawrev-27450	218	111	indiana	indiana	PROPN
inlawrev-27450	218	112	property	property	PROPN
inlawrev-27450	218	113	tax	tax	NOUN
inlawrev-27450	218	114	law	law	NOUN
inlawrev-27450	218	115	,	,	PUNCT
inlawrev-27450	218	116	failed	fail	VERB
inlawrev-27450	218	117	to	to	PART
inlawrev-27450	218	118	correct	correct	VERB
inlawrev-27450	218	119	the	the	DET
inlawrev-27450	218	120	error	error	NOUN
inlawrev-27450	218	121	and	and	CCONJ
inlawrev-27450	218	122	either	either	CCONJ
inlawrev-27450	218	123	refund	refund	VERB
inlawrev-27450	218	124	the	the	DET
inlawrev-27450	218	125	2011	2011	NUM
inlawrev-27450	218	126	overpaid	overpay	VERB
inlawrev-27450	218	127	tax	tax	NOUN
inlawrev-27450	218	128	or	or	CCONJ
inlawrev-27450	218	129	credit	credit	NOUN
inlawrev-27450	218	130	it	it	PRON
inlawrev-27450	218	131	against	against	ADP
inlawrev-27450	218	132	other	other	ADJ
inlawrev-27450	218	133	taxes	taxis	NOUN
inlawrev-27450	218	134	due.103	due.103	VERB
inlawrev-27450	218	135	the	the	DET
inlawrev-27450	218	136	assessor	assessor	NOUN
inlawrev-27450	218	137	countered	counter	VERB
inlawrev-27450	218	138	that	that	SCONJ
inlawrev-27450	218	139	indiana	indiana	PROPN
inlawrev-27450	218	140	property	property	NOUN
inlawrev-27450	218	141	tax	tax	NOUN
inlawrev-27450	218	142	law	law	NOUN
inlawrev-27450	218	143	did	do	AUX
inlawrev-27450	218	144	not	not	PART
inlawrev-27450	218	145	entitle	entitle	VERB
inlawrev-27450	218	146	ingredion	ingredion	NOUN
inlawrev-27450	218	147	to	to	ADP
inlawrev-27450	218	148	“	"	PUNCT
inlawrev-27450	218	149	an	an	DET
inlawrev-27450	218	150	automatic	automatic	ADJ
inlawrev-27450	218	151	refund	refund	NOUN
inlawrev-27450	218	152	with	with	ADP
inlawrev-27450	218	153	no	no	DET
inlawrev-27450	218	154	qualifications	qualification	NOUN
inlawrev-27450	218	155	or	or	CCONJ
inlawrev-27450	218	156	limitations	limitation	NOUN
inlawrev-27450	218	157	.	.	PUNCT
inlawrev-27450	219	1	”1	”1	VERB
inlawrev-27450	219	2	04	04	NUM
inlawrev-27450	219	3	indiana	indiana	PROPN
inlawrev-27450	219	4	tax	tax	NOUN
inlawrev-27450	219	5	law	law	NOUN
inlawrev-27450	219	6	mandates	mandate	VERB
inlawrev-27450	219	7	two	two	NUM
inlawrev-27450	219	8	statutory	statutory	ADJ
inlawrev-27450	219	9	time	time	NOUN
inlawrev-27450	219	10	limits	limit	NOUN
inlawrev-27450	219	11	that	that	SCONJ
inlawrev-27450	219	12	,	,	PUNCT
inlawrev-27450	219	13	after	after	ADP
inlawrev-27450	219	14	their	their	PRON
inlawrev-27450	219	15	expiration	expiration	NOUN
inlawrev-27450	219	16	,	,	PUNCT
inlawrev-27450	219	17	prevented	prevent	VERB
inlawrev-27450	219	18	the	the	DET
inlawrev-27450	219	19	assessor	assessor	NOUN
inlawrev-27450	219	20	from	from	ADP
inlawrev-27450	219	21	correcting	correct	VERB
inlawrev-27450	219	22	a	a	DET
inlawrev-27450	219	23	tax	tax	NOUN
inlawrev-27450	219	24	return	return	NOUN
inlawrev-27450	219	25	error	error	NOUN
inlawrev-27450	219	26	via	via	ADP
inlawrev-27450	219	27	assessment	assessment	NOUN
inlawrev-27450	219	28	on	on	ADP
inlawrev-27450	219	29	his	his	PRON
inlawrev-27450	219	30	own	own	ADJ
inlawrev-27450	219	31	initiative	initiative	NOUN
inlawrev-27450	219	32	and	and	CCONJ
inlawrev-27450	219	33	,	,	PUNCT
inlawrev-27450	219	34	as	as	ADP
inlawrev-27450	219	35	a	a	DET
inlawrev-27450	219	36	consequence	consequence	NOUN
inlawrev-27450	219	37	,	,	PUNCT
inlawrev-27450	219	38	paying	pay	VERB
inlawrev-27450	219	39	a	a	DET
inlawrev-27450	219	40	refund	refund	NOUN
inlawrev-27450	219	41	of	of	ADP
inlawrev-27450	219	42	overpaid	overpay	VERB
inlawrev-27450	219	43	tax	tax	NOUN
inlawrev-27450	219	44	to	to	ADP
inlawrev-27450	219	45	ingredion	ingredion	NOUN
inlawrev-27450	219	46	or	or	CCONJ
inlawrev-27450	219	47	crediting	credit	VERB
inlawrev-27450	219	48	the	the	DET
inlawrev-27450	219	49	overpayment	overpayment	NOUN
inlawrev-27450	219	50	against	against	ADP
inlawrev-27450	219	51	other	other	ADJ
inlawrev-27450	219	52	taxes	taxis	NOUN
inlawrev-27450	219	53	ingredion	ingredion	NOUN
inlawrev-27450	219	54	owed.105	owed.105	NOUN
inlawrev-27450	219	55	the	the	DET
inlawrev-27450	219	56	first	first	ADJ
inlawrev-27450	219	57	time	time	NOUN
inlawrev-27450	219	58	limit	limit	NOUN
inlawrev-27450	219	59	statute	statute	NOUN
inlawrev-27450	219	60	mandates	mandate	NOUN
inlawrev-27450	219	61	that	that	SCONJ
inlawrev-27450	219	62	if	if	SCONJ
inlawrev-27450	219	63	a	a	DET
inlawrev-27450	219	64	tax	tax	NOUN
inlawrev-27450	219	65	return	return	NOUN
inlawrev-27450	219	66	fails	fail	VERB
inlawrev-27450	219	67	to	to	PART
inlawrev-27450	219	68	“	"	PUNCT
inlawrev-27450	219	69	substantially	substantially	ADV
inlawrev-27450	219	70	comply	comply	VERB
inlawrev-27450	219	71	”	"	PUNCT
inlawrev-27450	219	72	with	with	ADP
inlawrev-27450	219	73	the	the	DET
inlawrev-27450	219	74	tax	tax	NOUN
inlawrev-27450	219	75	statutes	statute	NOUN
inlawrev-27450	219	76	and	and	CCONJ
inlawrev-27450	219	77	government	government	NOUN
inlawrev-27450	219	78	regulations	regulation	NOUN
inlawrev-27450	219	79	,	,	PUNCT
inlawrev-27450	219	80	the	the	DET
inlawrev-27450	219	81	assessor	assessor	NOUN
inlawrev-27450	219	82	must	must	AUX
inlawrev-27450	219	83	serve	serve	VERB
inlawrev-27450	219	84	the	the	DET
inlawrev-27450	219	85	assessment	assessment	NOUN
inlawrev-27450	219	86	within	within	ADP
inlawrev-27450	219	87	three	three	NUM
inlawrev-27450	219	88	years	year	NOUN
inlawrev-27450	219	89	of	of	ADP
inlawrev-27450	219	90	the	the	DET
inlawrev-27450	219	91	date	date	NOUN
inlawrev-27450	219	92	he	he	PRON
inlawrev-27450	219	93	or	or	CCONJ
inlawrev-27450	219	94	she	she	PRON
inlawrev-27450	219	95	filed	file	VERB
inlawrev-27450	219	96	the	the	DET
inlawrev-27450	219	97	applicable	applicable	ADJ
inlawrev-27450	219	98	personal	personal	ADJ
inlawrev-27450	219	99	property	property	NOUN
inlawrev-27450	219	100	tax	tax	NOUN
inlawrev-27450	219	101	return	return	NOUN
inlawrev-27450	219	102	(	(	PUNCT
inlawrev-27450	219	103	hereinafter	hereinafter	NOUN
inlawrev-27450	219	104	referred	refer	VERB
inlawrev-27450	219	105	to	to	ADP
inlawrev-27450	219	106	as	as	ADP
inlawrev-27450	219	107	the	the	DET
inlawrev-27450	219	108	“	"	PUNCT
inlawrev-27450	219	109	threeyear	threeyear	NOUN
inlawrev-27450	219	110	limitation”).106	limitation”).106	INTJ
inlawrev-27450	219	111	the	the	DET
inlawrev-27450	219	112	second	second	ADJ
inlawrev-27450	219	113	time	time	NOUN
inlawrev-27450	219	114	limit	limit	NOUN
inlawrev-27450	219	115	(	(	PUNCT
inlawrev-27450	219	116	hereinafter	hereinafter	NOUN
inlawrev-27450	219	117	referred	refer	VERB
inlawrev-27450	219	118	to	to	ADP
inlawrev-27450	219	119	as	as	SCONJ
inlawrev-27450	219	120	the	the	DET
inlawrev-27450	219	121	“	"	PUNCT
inlawrev-27450	219	122	fivemonth	fivemonth	ADJ
inlawrev-27450	219	123	limitation	limitation	NOUN
inlawrev-27450	219	124	”	"	PUNCT
inlawrev-27450	219	125	)	)	PUNCT
inlawrev-27450	219	126	overrides	override	VERB
inlawrev-27450	219	127	the	the	DET
inlawrev-27450	219	128	three	three	NUM
inlawrev-27450	219	129	-	-	PUNCT
inlawrev-27450	219	130	year	year	NOUN
inlawrev-27450	219	131	limitation	limitation	NOUN
inlawrev-27450	219	132	if	if	SCONJ
inlawrev-27450	219	133	the	the	DET
inlawrev-27450	219	134	taxpayer	taxpayer	NOUN
inlawrev-27450	219	135	filed	file	VERB
inlawrev-27450	219	136	a	a	DET
inlawrev-27450	219	137	personal	personal	ADJ
inlawrev-27450	219	138	property	property	NOUN
inlawrev-27450	219	139	return	return	NOUN
inlawrev-27450	219	140	that	that	SCONJ
inlawrev-27450	219	141	“	"	PUNCT
inlawrev-27450	219	142	substantially	substantially	ADV
inlawrev-27450	219	143	complie[d	complie[d	VERB
inlawrev-27450	219	144	]	]	PUNCT
inlawrev-27450	219	145	”	"	PUNCT
inlawrev-27450	219	146	with	with	ADP
inlawrev-27450	219	147	the	the	DET
inlawrev-27450	219	148	property	property	NOUN
inlawrev-27450	219	149	tax	tax	NOUN
inlawrev-27450	219	150	statutes	statute	NOUN
inlawrev-27450	219	151	and	and	CCONJ
inlawrev-27450	219	152	the	the	DET
inlawrev-27450	219	153	dlgf	dlgf	NOUN
inlawrev-27450	219	154	’s	’s	PART
inlawrev-27450	219	155	regulations.107	regulations.107	NOUN
inlawrev-27450	219	156	in	in	ADP
inlawrev-27450	219	157	this	this	DET
inlawrev-27450	219	158	case	case	NOUN
inlawrev-27450	219	159	,	,	PUNCT
inlawrev-27450	219	160	the	the	DET
inlawrev-27450	219	161	assessor	assessor	NOUN
inlawrev-27450	219	162	must	must	AUX
inlawrev-27450	219	163	serve	serve	VERB
inlawrev-27450	219	164	the	the	DET
inlawrev-27450	219	165	assessment	assessment	NOUN
inlawrev-27450	219	166	on	on	ADP
inlawrev-27450	219	167	the	the	DET
inlawrev-27450	219	168	taxpayer	taxpayer	NOUN
inlawrev-27450	219	169	before	before	ADP
inlawrev-27450	219	170	the	the	DET
inlawrev-27450	219	171	later	later	NOUN
inlawrev-27450	219	172	of	of	ADP
inlawrev-27450	219	173	:	:	PUNCT
inlawrev-27450	219	174	(	(	PUNCT
inlawrev-27450	219	175	a	a	X
inlawrev-27450	219	176	)	)	PUNCT
inlawrev-27450	219	177	october	october	PROPN
inlawrev-27450	219	178	30	30	NUM
inlawrev-27450	219	179	of	of	ADP
inlawrev-27450	219	180	the	the	DET
inlawrev-27450	219	181	year	year	NOUN
inlawrev-27450	219	182	for	for	ADP
inlawrev-27450	219	183	which	which	PRON
inlawrev-27450	219	184	the	the	DET
inlawrev-27450	219	185	assessment	assessment	NOUN
inlawrev-27450	219	186	is	be	AUX
inlawrev-27450	219	187	made	make	VERB
inlawrev-27450	219	188	,	,	PUNCT
inlawrev-27450	219	189	or	or	CCONJ
inlawrev-27450	219	190	(	(	PUNCT
inlawrev-27450	219	191	b	b	NOUN
inlawrev-27450	219	192	)	)	PUNCT
inlawrev-27450	219	193	five	five	NUM
inlawrev-27450	219	194	months	month	NOUN
inlawrev-27450	219	195	from	from	ADP
inlawrev-27450	219	196	the	the	DET
inlawrev-27450	219	197	date	date	NOUN
inlawrev-27450	219	198	the	the	DET
inlawrev-27450	219	199	taxpayer	taxpayer	NOUN
inlawrev-27450	219	200	filed	file	VERB
inlawrev-27450	219	201	their	their	PRON
inlawrev-27450	219	202	personal	personal	ADJ
inlawrev-27450	219	203	property	property	NOUN
inlawrev-27450	219	204	return.108	return.108	NOUN
inlawrev-27450	219	205	the	the	DET
inlawrev-27450	219	206	assessor	assessor	NOUN
inlawrev-27450	219	207	argued	argue	VERB
inlawrev-27450	219	208	to	to	ADP
inlawrev-27450	219	209	the	the	DET
inlawrev-27450	219	210	ibtr	ibtr	ADJ
inlawrev-27450	219	211	that	that	SCONJ
inlawrev-27450	219	212	the	the	DET
inlawrev-27450	219	213	expiration	expiration	NOUN
inlawrev-27450	219	214	of	of	ADP
inlawrev-27450	219	215	the	the	DET
inlawrev-27450	219	216	three	three	NUM
inlawrev-27450	219	217	-	-	PUNCT
inlawrev-27450	219	218	year	year	NOUN
inlawrev-27450	219	219	limitation	limitation	NOUN
inlawrev-27450	219	220	prevented	prevent	VERB
inlawrev-27450	219	221	its	its	PRON
inlawrev-27450	219	222	making	make	VERB
inlawrev-27450	219	223	any	any	DET
inlawrev-27450	219	224	positive	positive	ADJ
inlawrev-27450	219	225	or	or	CCONJ
inlawrev-27450	219	226	negative	negative	ADJ
inlawrev-27450	219	227	changes	change	NOUN
inlawrev-27450	219	228	to	to	ADP
inlawrev-27450	219	229	ingredion	ingredion	PROPN
inlawrev-27450	219	230	’s	’s	PART
inlawrev-27450	219	231	97	97	NUM
inlawrev-27450	219	232	.	.	PUNCT
inlawrev-27450	220	1	i	i	PRON
inlawrev-27450	220	2	d.	d.	PROPN
inlawrev-27450	220	3	98	98	NUM
inlawrev-27450	220	4	.	.	PUNCT
inlawrev-27450	221	1	i	i	PRON
inlawrev-27450	221	2	d.	d.	PROPN
inlawrev-27450	221	3	at	at	ADP
inlawrev-27450	221	4	741	741	NUM
inlawrev-27450	221	5	.	.	PUNCT
inlawrev-27450	222	1	99	99	NUM
inlawrev-27450	222	2	.	.	PUNCT
inlawrev-27450	223	1	i	i	PRON
inlawrev-27450	223	2	d.	d.	PROPN
inlawrev-27450	223	3	at	at	ADP
inlawrev-27450	223	4	742	742	NUM
inlawrev-27450	223	5	(	(	PUNCT
inlawrev-27450	223	6	citing	cite	VERB
inlawrev-27450	223	7	ind	ind	NOUN
inlawrev-27450	223	8	.	.	PUNCT
inlawrev-27450	224	1	code	code	PROPN
inlawrev-27450	224	2	§	§	PROPN
inlawrev-27450	224	3	6	6	NUM
inlawrev-27450	224	4	-	-	SYM
inlawrev-27450	224	5	1.1	1.1	NUM
inlawrev-27450	224	6	-	-	PUNCT
inlawrev-27450	224	7	3	3	NUM
inlawrev-27450	224	8	-	-	PUNCT
inlawrev-27450	224	9	7.5(a	7.5(a	NUM
inlawrev-27450	224	10	)	)	PUNCT
inlawrev-27450	224	11	,	,	PUNCT
inlawrev-27450	224	12	(	(	PUNCT
inlawrev-27450	224	13	c	c	NOUN
inlawrev-27450	224	14	)	)	PUNCT
inlawrev-27450	224	15	)	)	PUNCT
inlawrev-27450	224	16	.	.	PUNCT
inlawrev-27450	225	1	100	100	NUM
inlawrev-27450	225	2	.	.	PUNCT
inlawrev-27450	226	1	i	i	PRON
inlawrev-27450	226	2	d.	d.	PROPN
inlawrev-27450	226	3	101	101	NUM
inlawrev-27450	226	4	.	.	PUNCT
inlawrev-27450	227	1	i	i	PRON
inlawrev-27450	227	2	d.	d.	PROPN
inlawrev-27450	227	3	(	(	PUNCT
inlawrev-27450	227	4	citing	cite	VERB
inlawrev-27450	227	5	ind	ind	NOUN
inlawrev-27450	227	6	.	.	PUNCT
inlawrev-27450	228	1	code	code	PROPN
inlawrev-27450	228	2	§	§	PROPN
inlawrev-27450	228	3	6	6	NUM
inlawrev-27450	228	4	-	-	SYM
inlawrev-27450	228	5	1.1	1.1	NUM
inlawrev-27450	228	6	-	-	PUNCT
inlawrev-27450	228	7	9	9	NUM
inlawrev-27450	228	8	-	-	PUNCT
inlawrev-27450	228	9	10(a	10(a	NUM
inlawrev-27450	228	10	)	)	PUNCT
inlawrev-27450	228	11	)	)	PUNCT
inlawrev-27450	229	1	102	102	NUM
inlawrev-27450	229	2	.	.	PUNCT
inlawrev-27450	230	1	i	i	PRON
inlawrev-27450	230	2	d.	d.	PROPN
inlawrev-27450	230	3	(	(	PUNCT
inlawrev-27450	230	4	citing	cite	VERB
inlawrev-27450	230	5	ind	ind	NOUN
inlawrev-27450	230	6	.	.	PUNCT
inlawrev-27450	231	1	code	code	PROPN
inlawrev-27450	231	2	§	§	PROPN
inlawrev-27450	231	3	6	6	NUM
inlawrev-27450	231	4	-	-	SYM
inlawrev-27450	231	5	1.1	1.1	NUM
inlawrev-27450	231	6	-	-	PUNCT
inlawrev-27450	231	7	9	9	NUM
inlawrev-27450	231	8	-	-	PUNCT
inlawrev-27450	231	9	10(a	10(a	NUM
inlawrev-27450	231	10	)	)	PUNCT
inlawrev-27450	231	11	)	)	PUNCT
inlawrev-27450	231	12	103	103	NUM
inlawrev-27450	231	13	.	.	PUNCT
inlawrev-27450	232	1	i	i	PRON
inlawrev-27450	232	2	d.	d.	PROPN
inlawrev-27450	232	3	104	104	NUM
inlawrev-27450	232	4	.	.	PUNCT
inlawrev-27450	233	1	i	i	PRON
inlawrev-27450	233	2	d.	d.	PROPN
inlawrev-27450	233	3	105	105	NUM
inlawrev-27450	233	4	.	.	PUNCT
inlawrev-27450	234	1	i	i	PRON
inlawrev-27450	234	2	d.	d.	PROPN
inlawrev-27450	234	3	(	(	PUNCT
inlawrev-27450	234	4	citing	cite	VERB
inlawrev-27450	234	5	ind	ind	NOUN
inlawrev-27450	234	6	.	.	PUNCT
inlawrev-27450	235	1	code	code	PROPN
inlawrev-27450	235	2	§	§	PROPN
inlawrev-27450	235	3	§	§	PROPN
inlawrev-27450	235	4	6	6	NUM
inlawrev-27450	235	5	-	-	SYM
inlawrev-27450	235	6	1.1	1.1	NUM
inlawrev-27450	235	7	-	-	PUNCT
inlawrev-27450	235	8	9	9	NUM
inlawrev-27450	235	9	-	-	PUNCT
inlawrev-27450	235	10	3(a	3(a	NUM
inlawrev-27450	235	11	)	)	PUNCT
inlawrev-27450	235	12	,	,	PUNCT
inlawrev-27450	235	13	-16	-16	PROPN
inlawrev-27450	235	14	-	-	PUNCT
inlawrev-27450	235	15	1(a)(2	1(a)(2	NUM
inlawrev-27450	235	16	)	)	PUNCT
inlawrev-27450	235	17	)	)	PUNCT
inlawrev-27450	235	18	.	.	PUNCT
inlawrev-27450	236	1	106	106	NUM
inlawrev-27450	236	2	.	.	PUNCT
inlawrev-27450	237	1	i	i	PRON
inlawrev-27450	237	2	d.	d.	PROPN
inlawrev-27450	237	3	at	at	ADP
inlawrev-27450	237	4	742	742	NUM
inlawrev-27450	237	5	-	-	SYM
inlawrev-27450	237	6	43	43	NUM
inlawrev-27450	237	7	(	(	PUNCT
inlawrev-27450	237	8	citing	cite	VERB
inlawrev-27450	237	9	ind	ind	NOUN
inlawrev-27450	237	10	.	.	PUNCT
inlawrev-27450	238	1	code	code	PROPN
inlawrev-27450	238	2	§	§	PROPN
inlawrev-27450	238	3	6	6	NUM
inlawrev-27450	238	4	-	-	SYM
inlawrev-27450	238	5	1.1	1.1	NUM
inlawrev-27450	238	6	-	-	PUNCT
inlawrev-27450	238	7	9	9	NUM
inlawrev-27450	238	8	-	-	PUNCT
inlawrev-27450	238	9	3(a	3(a	NUM
inlawrev-27450	238	10	)	)	PUNCT
inlawrev-27450	238	11	)	)	PUNCT
inlawrev-27450	238	12	.	.	PUNCT
inlawrev-27450	239	1	107	107	NUM
inlawrev-27450	239	2	.	.	PUNCT
inlawrev-27450	240	1	i	i	PRON
inlawrev-27450	240	2	d.	d.	PROPN
inlawrev-27450	240	3	at	at	ADP
inlawrev-27450	240	4	743	743	NUM
inlawrev-27450	240	5	(	(	PUNCT
inlawrev-27450	240	6	citing	cite	VERB
inlawrev-27450	240	7	ind	ind	NOUN
inlawrev-27450	240	8	.	.	PUNCT
inlawrev-27450	241	1	code	code	PROPN
inlawrev-27450	241	2	§	§	PROPN
inlawrev-27450	241	3	6	6	NUM
inlawrev-27450	241	4	-	-	SYM
inlawrev-27450	241	5	1.1	1.1	NUM
inlawrev-27450	241	6	-	-	PUNCT
inlawrev-27450	241	7	16	16	NUM
inlawrev-27450	241	8	-	-	PUNCT
inlawrev-27450	241	9	1(a)(2	1(a)(2	NUM
inlawrev-27450	241	10	)	)	PUNCT
inlawrev-27450	241	11	)	)	PUNCT
inlawrev-27450	241	12	.	.	PUNCT
inlawrev-27450	242	1	108	108	NUM
inlawrev-27450	242	2	.	.	PUNCT
inlawrev-27450	243	1	i	i	PRON
inlawrev-27450	243	2	d.	d.	PROPN
inlawrev-27450	243	3	2023	2023	NUM
inlawrev-27450	243	4	]	]	PUNCT
inlawrev-27450	243	5	tax	tax	NOUN
inlawrev-27450	243	6	law	law	NOUN
inlawrev-27450	243	7	837	837	NUM
inlawrev-27450	243	8	2011	2011	NUM
inlawrev-27450	243	9	tax	tax	NOUN
inlawrev-27450	243	10	return.109	return.109	VERB
inlawrev-27450	243	11	for	for	ADP
inlawrev-27450	243	12	ingredion	ingredion	NOUN
inlawrev-27450	243	13	to	to	PART
inlawrev-27450	243	14	initiate	initiate	VERB
inlawrev-27450	243	15	its	its	PRON
inlawrev-27450	243	16	refund	refund	NOUN
inlawrev-27450	243	17	for	for	ADP
inlawrev-27450	243	18	2011	2011	NUM
inlawrev-27450	243	19	,	,	PUNCT
inlawrev-27450	243	20	indiana	indiana	PROPN
inlawrev-27450	243	21	law	law	PROPN
inlawrev-27450	243	22	required	require	VERB
inlawrev-27450	243	23	that	that	SCONJ
inlawrev-27450	243	24	it	it	PRON
inlawrev-27450	243	25	file	file	VERB
inlawrev-27450	243	26	an	an	DET
inlawrev-27450	243	27	amended	amend	VERB
inlawrev-27450	243	28	return	return	NOUN
inlawrev-27450	243	29	within	within	ADP
inlawrev-27450	243	30	twelve	twelve	NUM
inlawrev-27450	243	31	months	month	NOUN
inlawrev-27450	243	32	after	after	ADP
inlawrev-27450	243	33	the	the	DET
inlawrev-27450	243	34	due	due	ADJ
inlawrev-27450	243	35	date	date	NOUN
inlawrev-27450	243	36	of	of	ADP
inlawrev-27450	243	37	the	the	DET
inlawrev-27450	243	38	original	original	ADJ
inlawrev-27450	243	39	return.110	return.110	ADJ
inlawrev-27450	243	40	ingredion	ingredion	NOUN
inlawrev-27450	243	41	had	have	AUX
inlawrev-27450	243	42	,	,	PUNCT
inlawrev-27450	243	43	however	however	ADV
inlawrev-27450	243	44	,	,	PUNCT
inlawrev-27450	243	45	failed	fail	VERB
inlawrev-27450	243	46	to	to	PART
inlawrev-27450	243	47	do	do	VERB
inlawrev-27450	243	48	so.111	so.111	NOUN
inlawrev-27450	243	49	therefore	therefore	ADV
inlawrev-27450	243	50	,	,	PUNCT
inlawrev-27450	243	51	it	it	PRON
inlawrev-27450	243	52	was	be	AUX
inlawrev-27450	243	53	not	not	PART
inlawrev-27450	243	54	due	due	ADJ
inlawrev-27450	243	55	a	a	DET
inlawrev-27450	243	56	refund	refund	NOUN
inlawrev-27450	243	57	for	for	ADP
inlawrev-27450	243	58	2011	2011	NUM
inlawrev-27450	243	59	.	.	PUNCT
inlawrev-27450	244	1	the	the	DET
inlawrev-27450	244	2	ibtr	ibtr	VERB
inlawrev-27450	244	3	agreed	agree	VERB
inlawrev-27450	244	4	with	with	ADP
inlawrev-27450	244	5	the	the	DET
inlawrev-27450	244	6	assessor	assessor	NOUN
inlawrev-27450	244	7	,	,	PUNCT
inlawrev-27450	244	8	ruling	rule	VERB
inlawrev-27450	244	9	in	in	ADP
inlawrev-27450	244	10	its	its	PRON
inlawrev-27450	244	11	favor.112	favor.112	PROPN
inlawrev-27450	244	12	the	the	DET
inlawrev-27450	244	13	ibtr	ibtr	NOUN
inlawrev-27450	244	14	also	also	ADV
inlawrev-27450	244	15	held	hold	VERB
inlawrev-27450	244	16	that	that	SCONJ
inlawrev-27450	244	17	the	the	DET
inlawrev-27450	244	18	indiana	indiana	PROPN
inlawrev-27450	244	19	general	general	PROPN
inlawrev-27450	244	20	assembly	assembly	PROPN
inlawrev-27450	244	21	could	could	AUX
inlawrev-27450	244	22	not	not	PART
inlawrev-27450	244	23	have	have	AUX
inlawrev-27450	244	24	intended	intend	VERB
inlawrev-27450	244	25	that	that	SCONJ
inlawrev-27450	244	26	an	an	DET
inlawrev-27450	244	27	assessor	assessor	NOUN
inlawrev-27450	244	28	’s	’s	PART
inlawrev-27450	244	29	initiation	initiation	NOUN
inlawrev-27450	244	30	of	of	ADP
inlawrev-27450	244	31	an	an	DET
inlawrev-27450	244	32	audit	audit	NOUN
inlawrev-27450	244	33	effected	effect	VERB
inlawrev-27450	244	34	a	a	DET
inlawrev-27450	244	35	waiver	waiver	NOUN
inlawrev-27450	244	36	of	of	ADP
inlawrev-27450	244	37	the	the	DET
inlawrev-27450	244	38	twelve	twelve	NUM
inlawrev-27450	244	39	-	-	PUNCT
inlawrev-27450	244	40	month	month	NOUN
inlawrev-27450	244	41	filing	filing	NOUN
inlawrev-27450	244	42	deadline	deadline	NOUN
inlawrev-27450	244	43	for	for	ADP
inlawrev-27450	244	44	amended	amend	VERB
inlawrev-27450	244	45	returns.113	returns.113	NOUN
inlawrev-27450	244	46	to	to	PART
inlawrev-27450	244	47	correct	correct	VERB
inlawrev-27450	244	48	an	an	DET
inlawrev-27450	244	49	error	error	NOUN
inlawrev-27450	244	50	in	in	ADP
inlawrev-27450	244	51	its	its	PRON
inlawrev-27450	244	52	2011	2011	NUM
inlawrev-27450	244	53	tax	tax	NOUN
inlawrev-27450	244	54	return	return	NOUN
inlawrev-27450	244	55	and	and	CCONJ
inlawrev-27450	244	56	receive	receive	VERB
inlawrev-27450	244	57	a	a	DET
inlawrev-27450	244	58	refund	refund	NOUN
inlawrev-27450	244	59	for	for	ADP
inlawrev-27450	244	60	an	an	DET
inlawrev-27450	244	61	overpaid	overpay	VERB
inlawrev-27450	244	62	tax	tax	NOUN
inlawrev-27450	244	63	,	,	PUNCT
inlawrev-27450	244	64	said	say	VERB
inlawrev-27450	244	65	the	the	DET
inlawrev-27450	244	66	ibtr	ibtr	ADJ
inlawrev-27450	244	67	,	,	PUNCT
inlawrev-27450	244	68	it	it	PRON
inlawrev-27450	244	69	would	would	AUX
inlawrev-27450	244	70	have	have	AUX
inlawrev-27450	244	71	had	have	VERB
inlawrev-27450	244	72	to	to	PART
inlawrev-27450	244	73	timely	timely	ADV
inlawrev-27450	244	74	file	file	VERB
inlawrev-27450	244	75	an	an	DET
inlawrev-27450	244	76	amended	amend	VERB
inlawrev-27450	244	77	return.114	return.114	NOUN
inlawrev-27450	244	78	ingredion	ingredion	NOUN
inlawrev-27450	244	79	challenged	challenge	VERB
inlawrev-27450	244	80	the	the	DET
inlawrev-27450	244	81	ibtr	ibtr	NOUN
inlawrev-27450	244	82	’s	’s	PART
inlawrev-27450	244	83	decision	decision	NOUN
inlawrev-27450	244	84	to	to	ADP
inlawrev-27450	244	85	the	the	DET
inlawrev-27450	244	86	tax	tax	NOUN
inlawrev-27450	244	87	court	court	NOUN
inlawrev-27450	244	88	without	without	ADP
inlawrev-27450	244	89	achieving	achieve	VERB
inlawrev-27450	244	90	a	a	DET
inlawrev-27450	244	91	more	more	ADV
inlawrev-27450	244	92	congenial	congenial	ADJ
inlawrev-27450	244	93	result.115	result.115	NOUN
inlawrev-27450	244	94	the	the	DET
inlawrev-27450	244	95	tax	tax	NOUN
inlawrev-27450	244	96	court	court	NOUN
inlawrev-27450	244	97	agreed	agree	VERB
inlawrev-27450	244	98	with	with	ADP
inlawrev-27450	244	99	the	the	DET
inlawrev-27450	244	100	ibtr	ibtr	NOUN
inlawrev-27450	244	101	’s	’s	PART
inlawrev-27450	244	102	reasoning	reasoning	NOUN
inlawrev-27450	244	103	on	on	ADP
inlawrev-27450	244	104	all	all	PRON
inlawrev-27450	244	105	but	but	SCONJ
inlawrev-27450	244	106	one	one	NUM
inlawrev-27450	244	107	point.116	point.116	ADJ
inlawrev-27450	244	108	rather	rather	ADV
inlawrev-27450	244	109	than	than	ADP
inlawrev-27450	244	110	the	the	DET
inlawrev-27450	244	111	three	three	NUM
inlawrev-27450	244	112	-	-	PUNCT
inlawrev-27450	244	113	year	year	NOUN
inlawrev-27450	244	114	limitation	limitation	NOUN
inlawrev-27450	244	115	prohibiting	prohibit	VERB
inlawrev-27450	244	116	the	the	DET
inlawrev-27450	244	117	assessor	assessor	NOUN
inlawrev-27450	244	118	from	from	ADP
inlawrev-27450	244	119	making	make	VERB
inlawrev-27450	244	120	any	any	DET
inlawrev-27450	244	121	positive	positive	ADJ
inlawrev-27450	244	122	or	or	CCONJ
inlawrev-27450	244	123	negative	negative	ADJ
inlawrev-27450	244	124	changes	change	NOUN
inlawrev-27450	244	125	to	to	ADP
inlawrev-27450	244	126	ingredion	ingredion	NOUN
inlawrev-27450	244	127	’s	’s	PART
inlawrev-27450	244	128	2011	2011	NUM
inlawrev-27450	244	129	tax	tax	NOUN
inlawrev-27450	244	130	return	return	NOUN
inlawrev-27450	244	131	,	,	PUNCT
inlawrev-27450	244	132	the	the	DET
inlawrev-27450	244	133	five	five	NUM
inlawrev-27450	244	134	-	-	PUNCT
inlawrev-27450	244	135	month	month	NOUN
inlawrev-27450	244	136	limitation	limitation	NOUN
inlawrev-27450	244	137	did	do	AUX
inlawrev-27450	244	138	so.117	so.117	VERB
inlawrev-27450	244	139	the	the	DET
inlawrev-27450	244	140	question	question	NOUN
inlawrev-27450	244	141	of	of	ADP
inlawrev-27450	244	142	which	which	DET
inlawrev-27450	244	143	limitation	limitation	NOUN
inlawrev-27450	244	144	applied	apply	VERB
inlawrev-27450	244	145	to	to	ADP
inlawrev-27450	244	146	the	the	DET
inlawrev-27450	244	147	assessor	assessor	NOUN
inlawrev-27450	244	148	’s	’s	PART
inlawrev-27450	244	149	audit	audit	NOUN
inlawrev-27450	244	150	of	of	ADP
inlawrev-27450	244	151	ingredion	ingredion	NOUN
inlawrev-27450	244	152	’s	’s	PART
inlawrev-27450	244	153	intangible	intangible	ADJ
inlawrev-27450	244	154	personal	personal	ADJ
inlawrev-27450	244	155	tax	tax	NOUN
inlawrev-27450	244	156	returns	return	NOUN
inlawrev-27450	244	157	for	for	ADP
inlawrev-27450	244	158	the	the	DET
inlawrev-27450	244	159	2011	2011	NUM
inlawrev-27450	244	160	through	through	ADP
inlawrev-27450	244	161	2013	2013	NUM
inlawrev-27450	244	162	tax	tax	NOUN
inlawrev-27450	244	163	years	year	NOUN
inlawrev-27450	244	164	was	be	AUX
inlawrev-27450	244	165	at	at	ADP
inlawrev-27450	244	166	issue	issue	NOUN
inlawrev-27450	244	167	in	in	ADP
inlawrev-27450	244	168	the	the	DET
inlawrev-27450	244	169	companion	companion	NOUN
inlawrev-27450	244	170	case	case	NOUN
inlawrev-27450	244	171	to	to	ADP
inlawrev-27450	244	172	this	this	DET
inlawrev-27450	244	173	one	one	NOUN
inlawrev-27450	244	174	and	and	CCONJ
inlawrev-27450	244	175	is	be	AUX
inlawrev-27450	244	176	the	the	DET
inlawrev-27450	244	177	subject	subject	NOUN
inlawrev-27450	244	178	of	of	ADP
inlawrev-27450	244	179	the	the	DET
inlawrev-27450	244	180	preceding	precede	VERB
inlawrev-27450	244	181	case	case	NOUN
inlawrev-27450	244	182	summary.118	summary.118	VERB
inlawrev-27450	244	183	accordingly	accordingly	ADV
inlawrev-27450	244	184	,	,	PUNCT
inlawrev-27450	244	185	the	the	DET
inlawrev-27450	244	186	tax	tax	NOUN
inlawrev-27450	244	187	court	court	NOUN
inlawrev-27450	244	188	affirmed	affirm	VERB
inlawrev-27450	244	189	the	the	DET
inlawrev-27450	244	190	ibtr	ibtr	NOUN
inlawrev-27450	244	191	’s	’s	PART
inlawrev-27450	244	192	decision	decision	NOUN
inlawrev-27450	244	193	and	and	CCONJ
inlawrev-27450	244	194	denied	deny	VERB
inlawrev-27450	244	195	ingredion	ingredion	NOUN
inlawrev-27450	244	196	’s	’s	PART
inlawrev-27450	244	197	claim	claim	NOUN
inlawrev-27450	244	198	for	for	ADP
inlawrev-27450	244	199	refund	refund	NOUN
inlawrev-27450	244	200	for	for	ADP
inlawrev-27450	244	201	the	the	DET
inlawrev-27450	244	202	2011	2011	NUM
inlawrev-27450	244	203	taxes	taxis	NOUN
inlawrev-27450	244	204	it	it	PRON
inlawrev-27450	244	205	had	have	VERB
inlawrev-27450	244	206	allegedly	allegedly	ADV
inlawrev-27450	244	207	overpaid.119	overpaid.119	NUM
inlawrev-27450	244	208	4	4	NUM
inlawrev-27450	244	209	.	.	PUNCT
inlawrev-27450	244	210	riley	riley	PROPN
inlawrev-27450	244	211	-	-	PUNCT
inlawrev-27450	244	212	roberts	roberts	PROPN
inlawrev-27450	244	213	park	park	PROPN
inlawrev-27450	244	214	,	,	PUNCT
inlawrev-27450	244	215	lp	lp	PROPN
inlawrev-27450	244	216	v.	v.	ADP
inlawrev-27450	244	217	o’connor.120	o’connor.120	PROPN
inlawrev-27450	244	218	—	—	PUNCT
inlawrev-27450	244	219	the	the	DET
inlawrev-27450	244	220	issues	issue	NOUN
inlawrev-27450	244	221	before	before	ADP
inlawrev-27450	244	222	the	the	DET
inlawrev-27450	244	223	tax	tax	NOUN
inlawrev-27450	244	224	court	court	NOUN
inlawrev-27450	244	225	were	be	AUX
inlawrev-27450	244	226	whether	whether	SCONJ
inlawrev-27450	244	227	the	the	DET
inlawrev-27450	244	228	ibtr	ibtr	VERB
inlawrev-27450	244	229	properly	properly	ADV
inlawrev-27450	244	230	determined	determine	VERB
inlawrev-27450	244	231	that	that	SCONJ
inlawrev-27450	244	232	the	the	DET
inlawrev-27450	244	233	marion	marion	PROPN
inlawrev-27450	244	234	county	county	PROPN
inlawrev-27450	244	235	ptaboa	ptaboa	NOUN
inlawrev-27450	244	236	had	have	VERB
inlawrev-27450	244	237	the	the	DET
inlawrev-27450	244	238	authority	authority	NOUN
inlawrev-27450	244	239	to	to	PART
inlawrev-27450	244	240	revoke	revoke	VERB
inlawrev-27450	244	241	a	a	DET
inlawrev-27450	244	242	taxpayer	taxpayer	NOUN
inlawrev-27450	244	243	’s	’s	PART
inlawrev-27450	244	244	2010	2010	NUM
inlawrev-27450	244	245	charitable	charitable	ADJ
inlawrev-27450	244	246	-	-	PUNCT
inlawrev-27450	244	247	purpose	purpose	NOUN
inlawrev-27450	244	248	exemption	exemption	NOUN
inlawrev-27450	244	249	and	and	CCONJ
inlawrev-27450	244	250	if	if	SCONJ
inlawrev-27450	244	251	the	the	DET
inlawrev-27450	244	252	taxpayer	taxpayer	NOUN
inlawrev-27450	244	253	made	make	VERB
inlawrev-27450	244	254	material	material	NOUN
inlawrev-27450	244	255	misrepresentations	misrepresentation	NOUN
inlawrev-27450	244	256	in	in	ADP
inlawrev-27450	244	257	its	its	PRON
inlawrev-27450	244	258	exemption	exemption	NOUN
inlawrev-27450	244	259	application.121	application.121	ADV
inlawrev-27450	244	260	“	"	PUNCT
inlawrev-27450	244	261	in	in	ADP
inlawrev-27450	244	262	may	may	PROPN
inlawrev-27450	244	263	of	of	ADP
inlawrev-27450	244	264	1999	1999	NUM
inlawrev-27450	244	265	,	,	PUNCT
inlawrev-27450	244	266	riley	riley	PROPN
inlawrev-27450	244	267	-	-	PUNCT
inlawrev-27450	244	268	roberts	roberts	PROPN
inlawrev-27450	244	269	park	park	PROPN
inlawrev-27450	244	270	,	,	PUNCT
inlawrev-27450	244	271	lp	lp	PROPN
inlawrev-27450	244	272	(	(	PUNCT
inlawrev-27450	244	273	riley	riley	PROPN
inlawrev-27450	244	274	-	-	PUNCT
inlawrev-27450	244	275	roberts	roberts	PROPN
inlawrev-27450	244	276	)	)	PUNCT
inlawrev-27450	244	277	was	be	AUX
inlawrev-27450	244	278	formed	form	VERB
inlawrev-27450	244	279	as	as	ADP
inlawrev-27450	244	280	an	an	DET
inlawrev-27450	244	281	indiana	indiana	PROPN
inlawrev-27450	244	282	limited	limited	PROPN
inlawrev-27450	244	283	partnership	partnership	PROPN
inlawrev-27450	244	284	.	.	PUNCT
inlawrev-27450	244	285	.	.	PUNCT
inlawrev-27450	244	286	.	.	PUNCT
inlawrev-27450	244	287	.	.	PUNCT
inlawrev-27450	245	1	to	to	PART
inlawrev-27450	245	2	invest	invest	VERB
inlawrev-27450	245	3	in	in	ADP
inlawrev-27450	245	4	real	real	ADJ
inlawrev-27450	245	5	property	property	NOUN
inlawrev-27450	245	6	and	and	CCONJ
inlawrev-27450	245	7	to	to	PART
inlawrev-27450	245	8	provide	provide	VERB
inlawrev-27450	245	9	lowincome	lowincome	NOUN
inlawrev-27450	245	10	housing	housing	NOUN
inlawrev-27450	245	11	‘	'	PUNCT
inlawrev-27450	245	12	through	through	ADP
inlawrev-27450	245	13	the	the	DET
inlawrev-27450	245	14	construction	construction	NOUN
inlawrev-27450	245	15	,	,	PUNCT
inlawrev-27450	245	16	renovation	renovation	NOUN
inlawrev-27450	245	17	,	,	PUNCT
inlawrev-27450	245	18	rehabilitation	rehabilitation	NOUN
inlawrev-27450	245	19	,	,	PUNCT
inlawrev-27450	245	20	operation	operation	NOUN
inlawrev-27450	245	21	109	109	NUM
inlawrev-27450	245	22	.	.	PUNCT
inlawrev-27450	246	1	i	i	PRON
inlawrev-27450	246	2	d.	d.	PROPN
inlawrev-27450	246	3	at	at	ADP
inlawrev-27450	246	4	741	741	NUM
inlawrev-27450	246	5	.	.	PUNCT
inlawrev-27450	247	1	110	110	NUM
inlawrev-27450	247	2	.	.	PUNCT
inlawrev-27450	248	1	i	i	PRON
inlawrev-27450	248	2	d.	d.	PROPN
inlawrev-27450	248	3	at	at	ADP
inlawrev-27450	248	4	742	742	NUM
inlawrev-27450	248	5	.	.	NOUN
inlawrev-27450	248	6	111	111	NUM
inlawrev-27450	248	7	.	.	PUNCT
inlawrev-27450	249	1	i	i	PRON
inlawrev-27450	249	2	d.	d.	PROPN
inlawrev-27450	249	3	at	at	ADP
inlawrev-27450	249	4	741	741	NUM
inlawrev-27450	249	5	.	.	PUNCT
inlawrev-27450	250	1	112	112	NUM
inlawrev-27450	250	2	.	.	PUNCT
inlawrev-27450	251	1	i	i	PRON
inlawrev-27450	251	2	d.	d.	PROPN
inlawrev-27450	251	3	at	at	ADP
inlawrev-27450	251	4	743	743	NUM
inlawrev-27450	251	5	.	.	PUNCT
inlawrev-27450	251	6	113	113	NUM
inlawrev-27450	251	7	.	.	PUNCT
inlawrev-27450	252	1	i	i	PRON
inlawrev-27450	252	2	d.	d.	PROPN
inlawrev-27450	252	3	at	at	ADP
inlawrev-27450	252	4	741	741	NUM
inlawrev-27450	252	5	.	.	PUNCT
inlawrev-27450	253	1	114	114	NUM
inlawrev-27450	253	2	.	.	PUNCT
inlawrev-27450	254	1	i	i	PRON
inlawrev-27450	254	2	d.	d.	PROPN
inlawrev-27450	254	3	115	115	NUM
inlawrev-27450	254	4	.	.	PUNCT
inlawrev-27450	255	1	i	i	PRON
inlawrev-27450	255	2	d.	d.	PROPN
inlawrev-27450	255	3	116	116	NUM
inlawrev-27450	255	4	.	.	PUNCT
inlawrev-27450	256	1	i	i	PRON
inlawrev-27450	256	2	d.	d.	PROPN
inlawrev-27450	256	3	at	at	ADP
inlawrev-27450	256	4	743	743	NUM
inlawrev-27450	256	5	.	.	PUNCT
inlawrev-27450	256	6	117	117	NUM
inlawrev-27450	256	7	.	.	PUNCT
inlawrev-27450	257	1	i	i	PRON
inlawrev-27450	257	2	d.	d.	PROPN
inlawrev-27450	257	3	118	118	NUM
inlawrev-27450	257	4	.	.	PUNCT
inlawrev-27450	258	1	i	i	PRON
inlawrev-27450	258	2	d.	d.	PROPN
inlawrev-27450	258	3	119	119	NUM
inlawrev-27450	258	4	.	.	PUNCT
inlawrev-27450	259	1	i	i	PRON
inlawrev-27450	259	2	d.	d.	PROPN
inlawrev-27450	259	3	at	at	ADP
inlawrev-27450	259	4	744	744	NUM
inlawrev-27450	259	5	.	.	PUNCT
inlawrev-27450	260	1	120	120	NUM
inlawrev-27450	260	2	.	.	X
inlawrev-27450	261	1	186	186	NUM
inlawrev-27450	261	2	n.e.3d	n.e.3d	NUM
inlawrev-27450	261	3	162	162	NUM
inlawrev-27450	261	4	(	(	PUNCT
inlawrev-27450	261	5	ind	ind	NOUN
inlawrev-27450	261	6	.	.	PUNCT
inlawrev-27450	262	1	t.c	t.c	PROPN
inlawrev-27450	262	2	.	.	PROPN
inlawrev-27450	262	3	)	)	PUNCT
inlawrev-27450	263	1	,	,	PUNCT
inlawrev-27450	263	2	trans	trans	PROPN
inlawrev-27450	263	3	.	.	PROPN
inlawrev-27450	263	4	denied	deny	VERB
inlawrev-27450	263	5	,	,	PUNCT
inlawrev-27450	263	6	195	195	NUM
inlawrev-27450	263	7	n.e.3d	n.e.3d	NUM
inlawrev-27450	263	8	858	858	NUM
inlawrev-27450	263	9	(	(	PUNCT
inlawrev-27450	263	10	ind	ind	NOUN
inlawrev-27450	263	11	.	.	PUNCT
inlawrev-27450	263	12	2022	2022	NUM
inlawrev-27450	263	13	)	)	PUNCT
inlawrev-27450	263	14	.	.	PUNCT
inlawrev-27450	264	1	on	on	ADP
inlawrev-27450	264	2	april	april	PROPN
inlawrev-27450	264	3	18	18	NUM
inlawrev-27450	264	4	,	,	PUNCT
inlawrev-27450	264	5	2022	2022	NUM
inlawrev-27450	264	6	,	,	PUNCT
inlawrev-27450	264	7	the	the	DET
inlawrev-27450	264	8	marion	marion	PROPN
inlawrev-27450	264	9	county	county	NOUN
inlawrev-27450	264	10	assessor	assessor	NOUN
inlawrev-27450	264	11	filed	file	VERB
inlawrev-27450	264	12	its	its	PRON
inlawrev-27450	264	13	notice	notice	NOUN
inlawrev-27450	264	14	of	of	ADP
inlawrev-27450	264	15	intent	intent	NOUN
inlawrev-27450	264	16	to	to	PART
inlawrev-27450	264	17	petition	petition	VERB
inlawrev-27450	264	18	for	for	ADP
inlawrev-27450	264	19	review	review	NOUN
inlawrev-27450	264	20	.	.	PUNCT
inlawrev-27450	265	1	see	see	VERB
inlawrev-27450	265	2	notice	notice	NOUN
inlawrev-27450	265	3	of	of	ADP
inlawrev-27450	265	4	intent	intent	NOUN
inlawrev-27450	265	5	to	to	PART
inlawrev-27450	265	6	petition	petition	VERB
inlawrev-27450	265	7	for	for	ADP
inlawrev-27450	265	8	review	review	NOUN
inlawrev-27450	265	9	,	,	PUNCT
inlawrev-27450	265	10	riley	riley	PROPN
inlawrev-27450	265	11	-	-	PUNCT
inlawrev-27450	265	12	roberts	roberts	PROPN
inlawrev-27450	265	13	park	park	PROPN
inlawrev-27450	265	14	,	,	PUNCT
inlawrev-27450	265	15	lp	lp	ADV
inlawrev-27450	265	16	v.	v.	ADP
inlawrev-27450	265	17	o’connor	o’connor	ADV
inlawrev-27450	265	18	,	,	PUNCT
inlawrev-27450	265	19	195	195	NUM
inlawrev-27450	265	20	n.e.3d	n.e.3d	NUM
inlawrev-27450	265	21	858	858	NUM
inlawrev-27450	265	22	(	(	PUNCT
inlawrev-27450	265	23	ind	ind	NOUN
inlawrev-27450	265	24	.	.	PUNCT
inlawrev-27450	265	25	apr	apr	PROPN
inlawrev-27450	265	26	.	.	PROPN
inlawrev-27450	265	27	18	18	NUM
inlawrev-27450	265	28	,	,	PUNCT
inlawrev-27450	265	29	2022	2022	NUM
inlawrev-27450	265	30	)	)	PUNCT
inlawrev-27450	265	31	(	(	PUNCT
inlawrev-27450	265	32	no	no	INTJ
inlawrev-27450	265	33	.	.	PUNCT
inlawrev-27450	265	34	21t	21t	NUM
inlawrev-27450	265	35	-	-	PUNCT
inlawrev-27450	265	36	ta-00024	ta-00024	NOUN
inlawrev-27450	265	37	)	)	PUNCT
inlawrev-27450	265	38	.	.	PUNCT
inlawrev-27450	266	1	on	on	ADP
inlawrev-27450	266	2	september	september	PROPN
inlawrev-27450	266	3	22	22	NUM
inlawrev-27450	266	4	,	,	PUNCT
inlawrev-27450	266	5	2022	2022	NUM
inlawrev-27450	266	6	,	,	PUNCT
inlawrev-27450	266	7	the	the	DET
inlawrev-27450	266	8	indiana	indiana	PROPN
inlawrev-27450	266	9	supreme	supreme	PROPN
inlawrev-27450	266	10	court	court	PROPN
inlawrev-27450	266	11	denied	deny	VERB
inlawrev-27450	266	12	transfer	transfer	NOUN
inlawrev-27450	266	13	.	.	PUNCT
inlawrev-27450	267	1	see	see	VERB
inlawrev-27450	267	2	order	order	NOUN
inlawrev-27450	267	3	denying	deny	VERB
inlawrev-27450	267	4	petition	petition	NOUN
inlawrev-27450	267	5	for	for	ADP
inlawrev-27450	267	6	review	review	NOUN
inlawrev-27450	267	7	,	,	PUNCT
inlawrev-27450	267	8	riley	riley	PROPN
inlawrev-27450	267	9	-	-	PUNCT
inlawrev-27450	267	10	roberts	roberts	PROPN
inlawrev-27450	267	11	park	park	PROPN
inlawrev-27450	267	12	,	,	PUNCT
inlawrev-27450	267	13	lp	lp	ADV
inlawrev-27450	267	14	v.	v.	ADP
inlawrev-27450	267	15	o’connor	o’connor	ADV
inlawrev-27450	267	16	,	,	PUNCT
inlawrev-27450	267	17	195	195	NUM
inlawrev-27450	267	18	n.e.3d	n.e.3d	NUM
inlawrev-27450	267	19	858	858	NUM
inlawrev-27450	267	20	(	(	PUNCT
inlawrev-27450	267	21	ind	ind	PROPN
inlawrev-27450	267	22	.	.	PUNCT
inlawrev-27450	267	23	sept	sept	PROPN
inlawrev-27450	267	24	.	.	PROPN
inlawrev-27450	267	25	22	22	NUM
inlawrev-27450	267	26	,	,	PUNCT
inlawrev-27450	267	27	2022	2022	NUM
inlawrev-27450	267	28	)	)	PUNCT
inlawrev-27450	267	29	(	(	PUNCT
inlawrev-27450	267	30	no	no	INTJ
inlawrev-27450	267	31	.	.	PUNCT
inlawrev-27450	267	32	21t	21t	NUM
inlawrev-27450	267	33	-	-	PUNCT
inlawrev-27450	267	34	ta-00024	ta-00024	NOUN
inlawrev-27450	267	35	)	)	PUNCT
inlawrev-27450	267	36	.	.	PUNCT
inlawrev-27450	268	1	121	121	NUM
inlawrev-27450	268	2	.	.	PUNCT
inlawrev-27450	269	1	riley	riley	PROPN
inlawrev-27450	269	2	-	-	PUNCT
inlawrev-27450	269	3	roberts	roberts	PROPN
inlawrev-27450	269	4	,	,	PUNCT
inlawrev-27450	269	5	186	186	NUM
inlawrev-27450	269	6	n.e.3d	n.e.3d	NUM
inlawrev-27450	269	7	at	at	ADP
inlawrev-27450	269	8	168	168	NUM
inlawrev-27450	269	9	.	.	PUNCT
inlawrev-27450	270	1	838	838	NUM
inlawrev-27450	270	2	indiana	indiana	PROPN
inlawrev-27450	270	3	law	law	PROPN
inlawrev-27450	270	4	review	review	NOUN
inlawrev-27450	270	5	[	[	X
inlawrev-27450	270	6	vol	vol	NOUN
inlawrev-27450	270	7	.	.	PUNCT
inlawrev-27450	270	8	56:827	56:827	NUM
inlawrev-27450	270	9	.	.	PUNCT
inlawrev-27450	270	10	.	.	PUNCT
inlawrev-27450	271	1	.	.	PUNCT
inlawrev-27450	272	1	and	and	CCONJ
inlawrev-27450	272	2	leasing	leasing	NOUN
inlawrev-27450	272	3	’	'	PUNCT
inlawrev-27450	272	4	of	of	ADP
inlawrev-27450	272	5	an	an	DET
inlawrev-27450	272	6	apartment	apartment	NOUN
inlawrev-27450	272	7	complex	complex	NOUN
inlawrev-27450	272	8	.	.	PUNCT
inlawrev-27450	273	1	”122	”122	PUNCT
inlawrev-27450	274	1	in	in	ADP
inlawrev-27450	274	2	november	november	PROPN
inlawrev-27450	274	3	1999	1999	NUM
inlawrev-27450	274	4	,	,	PUNCT
inlawrev-27450	274	5	riley	riley	PROPN
inlawrev-27450	274	6	-	-	PUNCT
inlawrev-27450	274	7	roberts	roberts	PROPN
inlawrev-27450	274	8	purchased	purchase	VERB
inlawrev-27450	274	9	from	from	ADP
inlawrev-27450	274	10	a	a	DET
inlawrev-27450	274	11	former	former	ADJ
inlawrev-27450	274	12	limited	limited	ADJ
inlawrev-27450	274	13	partner	partner	NOUN
inlawrev-27450	274	14	at	at	ADP
inlawrev-27450	274	15	a	a	DET
inlawrev-27450	274	16	nominal	nominal	ADJ
inlawrev-27450	274	17	price	price	NOUN
inlawrev-27450	274	18	of	of	ADP
inlawrev-27450	274	19	$	$	SYM
inlawrev-27450	274	20	10.00	10.00	NUM
inlawrev-27450	274	21	a	a	DET
inlawrev-27450	274	22	sevenstory	sevenstory	ADJ
inlawrev-27450	274	23	,	,	PUNCT
inlawrev-27450	274	24	mixed	mixed	ADJ
inlawrev-27450	274	25	-	-	PUNCT
inlawrev-27450	274	26	use	use	NOUN
inlawrev-27450	274	27	development	development	NOUN
inlawrev-27450	274	28	called	call	VERB
inlawrev-27450	274	29	the	the	DET
inlawrev-27450	274	30	davlan	davlan	NOUN
inlawrev-27450	274	31	,	,	PUNCT
inlawrev-27450	274	32	located	locate	VERB
inlawrev-27450	274	33	in	in	ADP
inlawrev-27450	274	34	downtown	downtown	NOUN
inlawrev-27450	274	35	indianapolis	indianapolis	PROPN
inlawrev-27450	274	36	,	,	PUNCT
inlawrev-27450	274	37	indiana	indiana	PROPN
inlawrev-27450	274	38	,	,	PUNCT
inlawrev-27450	274	39	in	in	ADP
inlawrev-27450	274	40	marion	marion	PROPN
inlawrev-27450	274	41	county.123	county.123	VERB
inlawrev-27450	274	42	the	the	DET
inlawrev-27450	274	43	previous	previous	ADJ
inlawrev-27450	274	44	owner	owner	NOUN
inlawrev-27450	274	45	,	,	PUNCT
inlawrev-27450	274	46	an	an	DET
inlawrev-27450	274	47	out	out	ADV
inlawrev-27450	274	48	-	-	PUNCT
inlawrev-27450	274	49	of	of	ADP
inlawrev-27450	274	50	-	-	PUNCT
inlawrev-27450	274	51	state	state	NOUN
inlawrev-27450	274	52	one	one	NOUN
inlawrev-27450	274	53	,	,	PUNCT
inlawrev-27450	274	54	had	have	AUX
inlawrev-27450	274	55	operated	operate	VERB
inlawrev-27450	274	56	the	the	DET
inlawrev-27450	274	57	davlan	davlan	NOUN
inlawrev-27450	274	58	as	as	ADP
inlawrev-27450	274	59	a	a	DET
inlawrev-27450	274	60	project	project	NOUN
inlawrev-27450	274	61	-	-	PUNCT
inlawrev-27450	274	62	based	base	VERB
inlawrev-27450	274	63	,	,	PUNCT
inlawrev-27450	274	64	subsidized	subsidize	VERB
inlawrev-27450	274	65	apartment	apartment	NOUN
inlawrev-27450	274	66	complex	complex	NOUN
inlawrev-27450	274	67	under	under	ADP
inlawrev-27450	274	68	the	the	DET
inlawrev-27450	274	69	department	department	NOUN
inlawrev-27450	274	70	of	of	ADP
inlawrev-27450	274	71	housing	housing	PROPN
inlawrev-27450	274	72	and	and	CCONJ
inlawrev-27450	274	73	urban	urban	ADJ
inlawrev-27450	274	74	development	development	NOUN
inlawrev-27450	274	75	(	(	PUNCT
inlawrev-27450	274	76	hud).124	hud).124	INTJ
inlawrev-27450	274	77	at	at	ADP
inlawrev-27450	274	78	the	the	DET
inlawrev-27450	274	79	time	time	NOUN
inlawrev-27450	274	80	of	of	ADP
inlawrev-27450	274	81	the	the	DET
inlawrev-27450	274	82	davlan	davlan	NOUN
inlawrev-27450	274	83	’s	’s	PART
inlawrev-27450	274	84	purchase	purchase	NOUN
inlawrev-27450	274	85	,	,	PUNCT
inlawrev-27450	274	86	it	it	PRON
inlawrev-27450	274	87	was	be	AUX
inlawrev-27450	274	88	vacant	vacant	ADJ
inlawrev-27450	274	89	,	,	PUNCT
inlawrev-27450	274	90	boarded	board	VERB
inlawrev-27450	274	91	up	up	ADP
inlawrev-27450	274	92	,	,	PUNCT
inlawrev-27450	274	93	and	and	CCONJ
inlawrev-27450	274	94	in	in	ADP
inlawrev-27450	274	95	a	a	DET
inlawrev-27450	274	96	state	state	NOUN
inlawrev-27450	274	97	of	of	ADP
inlawrev-27450	274	98	disrepair	disrepair	NOUN
inlawrev-27450	274	99	,	,	PUNCT
inlawrev-27450	274	100	thereby	thereby	ADV
inlawrev-27450	274	101	requiring	require	VERB
inlawrev-27450	274	102	riley	riley	NOUN
inlawrev-27450	274	103	-	-	PUNCT
inlawrev-27450	274	104	roberts	roberts	PROPN
inlawrev-27450	274	105	to	to	PART
inlawrev-27450	274	106	renovate	renovate	VERB
inlawrev-27450	274	107	it.125	it.125	PROPN
inlawrev-27450	274	108	when	when	SCONJ
inlawrev-27450	274	109	rileyroberts	rileyrobert	NOUN
inlawrev-27450	274	110	completed	complete	VERB
inlawrev-27450	274	111	the	the	DET
inlawrev-27450	274	112	renovations	renovation	NOUN
inlawrev-27450	274	113	,	,	PUNCT
inlawrev-27450	274	114	“	"	PUNCT
inlawrev-27450	274	115	the	the	DET
inlawrev-27450	274	116	first	first	ADJ
inlawrev-27450	274	117	floor	floor	NOUN
inlawrev-27450	274	118	of	of	ADP
inlawrev-27450	274	119	[	[	X
inlawrev-27450	274	120	the	the	DET
inlawrev-27450	274	121	davlan	davlan	NOUN
inlawrev-27450	274	122	]	]	PUNCT
inlawrev-27450	274	123	had	have	VERB
inlawrev-27450	274	124	approximately	approximately	ADV
inlawrev-27450	274	125	13,000	13,000	NUM
inlawrev-27450	274	126	square	square	ADJ
inlawrev-27450	274	127	feet	foot	NOUN
inlawrev-27450	274	128	of	of	ADP
inlawrev-27450	274	129	retail	retail	ADJ
inlawrev-27450	274	130	space	space	NOUN
inlawrev-27450	274	131	,	,	PUNCT
inlawrev-27450	274	132	”	"	PUNCT
inlawrev-27450	274	133	while	while	SCONJ
inlawrev-27450	274	134	the	the	DET
inlawrev-27450	274	135	“	"	PUNCT
inlawrev-27450	274	136	other	other	ADJ
inlawrev-27450	274	137	six	six	NUM
inlawrev-27450	274	138	floors	floor	NOUN
inlawrev-27450	274	139	contained	contain	VERB
inlawrev-27450	274	140	a	a	DET
inlawrev-27450	274	141	mix	mix	NOUN
inlawrev-27450	274	142	of	of	ADP
inlawrev-27450	274	143	50	50	NUM
inlawrev-27450	274	144	oneand	oneand	ADV
inlawrev-27450	274	145	two	two	NUM
inlawrev-27450	274	146	-	-	PUNCT
inlawrev-27450	274	147	bedroom	bedroom	NOUN
inlawrev-27450	274	148	apartments	apartment	NOUN
inlawrev-27450	274	149	.	.	PUNCT
inlawrev-27450	275	1	”126	”126	PRON
inlawrev-27450	275	2	“	"	PUNCT
inlawrev-27450	275	3	riley	riley	PROPN
inlawrev-27450	275	4	-	-	PUNCT
inlawrev-27450	275	5	roberts	roberts	PROPN
inlawrev-27450	275	6	charged	charge	VERB
inlawrev-27450	275	7	market	market	NOUN
inlawrev-27450	275	8	rent	rent	NOUN
inlawrev-27450	275	9	for	for	ADP
inlawrev-27450	275	10	14	14	NUM
inlawrev-27450	275	11	of	of	ADP
inlawrev-27450	275	12	the	the	DET
inlawrev-27450	275	13	units	unit	NOUN
inlawrev-27450	275	14	and	and	CCONJ
inlawrev-27450	275	15	below	below	ADP
inlawrev-27450	275	16	-	-	PUNCT
inlawrev-27450	275	17	market	market	NOUN
inlawrev-27450	275	18	rent	rent	NOUN
inlawrev-27450	275	19	for	for	ADP
inlawrev-27450	275	20	the	the	DET
inlawrev-27450	275	21	remaining	remain	VERB
inlawrev-27450	275	22	36	36	NUM
inlawrev-27450	275	23	units	unit	NOUN
inlawrev-27450	275	24	.	.	PUNCT
inlawrev-27450	275	25	”127	”127	PUNCT
inlawrev-27450	276	1	“	"	PUNCT
inlawrev-27450	276	2	during	during	ADP
inlawrev-27450	276	3	the	the	DET
inlawrev-27450	276	4	2010	2010	NUM
inlawrev-27450	276	5	to	to	ADP
inlawrev-27450	276	6	2016	2016	NUM
inlawrev-27450	276	7	tax	tax	NOUN
inlawrev-27450	276	8	years	year	NOUN
inlawrev-27450	276	9	,	,	PUNCT
inlawrev-27450	276	10	the	the	DET
inlawrev-27450	276	11	retail	retail	ADJ
inlawrev-27450	276	12	space	space	NOUN
inlawrev-27450	276	13	was	be	AUX
inlawrev-27450	276	14	leased	lease	VERB
inlawrev-27450	276	15	to	to	ADP
inlawrev-27450	276	16	various	various	ADJ
inlawrev-27450	276	17	for	for	ADP
inlawrev-27450	276	18	-	-	PUNCT
inlawrev-27450	276	19	profit	profit	NOUN
inlawrev-27450	276	20	businesses	business	NOUN
inlawrev-27450	276	21	and	and	CCONJ
inlawrev-27450	276	22	the	the	DET
inlawrev-27450	276	23	below	below	ADJ
inlawrev-27450	276	24	-	-	PUNCT
inlawrev-27450	276	25	market	market	NOUN
inlawrev-27450	276	26	apartments	apartment	NOUN
inlawrev-27450	276	27	were	be	AUX
inlawrev-27450	276	28	occupied	occupy	VERB
inlawrev-27450	276	29	by	by	ADP
inlawrev-27450	276	30	individuals	individual	NOUN
inlawrev-27450	276	31	with	with	ADP
inlawrev-27450	276	32	annual	annual	ADJ
inlawrev-27450	276	33	incomes	income	NOUN
inlawrev-27450	276	34	at	at	ADP
inlawrev-27450	276	35	or	or	CCONJ
inlawrev-27450	276	36	below	below	ADP
inlawrev-27450	276	37	60	60	NUM
inlawrev-27450	276	38	%	%	NOUN
inlawrev-27450	276	39	of	of	ADP
inlawrev-27450	276	40	the	the	PRON
inlawrev-27450	276	41	.	.	PUNCT
inlawrev-27450	276	42	.	.	PUNCT
inlawrev-27450	276	43	.	.	PUNCT
inlawrev-27450	277	1	median	median	ADJ
inlawrev-27450	277	2	income	income	NOUN
inlawrev-27450	277	3	for	for	ADP
inlawrev-27450	277	4	marion	marion	PROPN
inlawrev-27450	277	5	county	county	PROPN
inlawrev-27450	277	6	.	.	PUNCT
inlawrev-27450	277	7	”128	”128	PUNCT
inlawrev-27450	278	1	“	"	PUNCT
inlawrev-27450	278	2	on	on	ADP
inlawrev-27450	278	3	may	may	PROPN
inlawrev-27450	278	4	15	15	NUM
inlawrev-27450	278	5	,	,	PUNCT
inlawrev-27450	278	6	2006	2006	NUM
inlawrev-27450	278	7	,	,	PUNCT
inlawrev-27450	278	8	riley	riley	PROPN
inlawrev-27450	278	9	-	-	PUNCT
inlawrev-27450	278	10	roberts	roberts	PROPN
inlawrev-27450	278	11	filed	file	VERB
inlawrev-27450	278	12	its	its	PRON
inlawrev-27450	278	13	first	first	ADJ
inlawrev-27450	278	14	‘	'	PUNCT
inlawrev-27450	278	15	application	application	NOUN
inlawrev-27450	278	16	for	for	ADP
inlawrev-27450	278	17	property	property	NOUN
inlawrev-27450	278	18	tax	tax	NOUN
inlawrev-27450	278	19	exemption	exemption	NOUN
inlawrev-27450	278	20	’	'	PUNCT
inlawrev-27450	278	21	(	(	PUNCT
inlawrev-27450	278	22	‘	'	PUNCT
inlawrev-27450	278	23	form	form	NOUN
inlawrev-27450	278	24	136	136	NUM
inlawrev-27450	278	25	’	'	PUNCT
inlawrev-27450	278	26	)	)	PUNCT
inlawrev-27450	278	27	,	,	PUNCT
inlawrev-27450	278	28	seeking	seek	VERB
inlawrev-27450	278	29	a	a	DET
inlawrev-27450	278	30	charitable	charitable	ADJ
inlawrev-27450	278	31	-	-	PUNCT
inlawrev-27450	278	32	purposes	purpose	NOUN
inlawrev-27450	278	33	exemption	exemption	NOUN
inlawrev-27450	278	34	on	on	ADP
inlawrev-27450	278	35	100	100	NUM
inlawrev-27450	278	36	%	%	NOUN
inlawrev-27450	278	37	of	of	ADP
inlawrev-27450	278	38	the	the	DET
inlawrev-27450	278	39	davlan	davlan	NOUN
inlawrev-27450	278	40	for	for	ADP
inlawrev-27450	278	41	the	the	DET
inlawrev-27450	278	42	2006	2006	NUM
inlawrev-27450	278	43	tax	tax	NOUN
inlawrev-27450	278	44	year	year	NOUN
inlawrev-27450	278	45	.	.	PUNCT
inlawrev-27450	279	1	”129	”129	PUNCT
inlawrev-27450	280	1	the	the	DET
inlawrev-27450	280	2	marion	marion	PROPN
inlawrev-27450	280	3	county	county	PROPN
inlawrev-27450	280	4	ptaboa	ptaboa	NOUN
inlawrev-27450	280	5	determined	determine	VERB
inlawrev-27450	280	6	that	that	SCONJ
inlawrev-27450	280	7	the	the	DET
inlawrev-27450	280	8	davlan	davlan	NOUN
inlawrev-27450	280	9	qualified	qualify	VERB
inlawrev-27450	280	10	for	for	ADP
inlawrev-27450	280	11	only	only	ADV
inlawrev-27450	280	12	a	a	DET
inlawrev-27450	280	13	54	54	NUM
inlawrev-27450	280	14	%	%	NOUN
inlawrev-27450	280	15	exemption	exemption	NOUN
inlawrev-27450	280	16	because	because	SCONJ
inlawrev-27450	280	17	it	it	PRON
inlawrev-27450	280	18	rented	rent	VERB
inlawrev-27450	280	19	fourteen	fourteen	NUM
inlawrev-27450	280	20	of	of	ADP
inlawrev-27450	280	21	the	the	DET
inlawrev-27450	280	22	fifty	fifty	NUM
inlawrev-27450	280	23	units	unit	NOUN
inlawrev-27450	280	24	at	at	ADP
inlawrev-27450	280	25	market	market	NOUN
inlawrev-27450	280	26	rates	rate	NOUN
inlawrev-27450	280	27	and	and	CCONJ
inlawrev-27450	280	28	rented	rent	VERB
inlawrev-27450	280	29	the	the	DET
inlawrev-27450	280	30	retail	retail	ADJ
inlawrev-27450	280	31	space	space	NOUN
inlawrev-27450	280	32	to	to	ADP
inlawrev-27450	280	33	for	for	ADP
inlawrev-27450	280	34	-	-	PUNCT
inlawrev-27450	280	35	profit	profit	NOUN
inlawrev-27450	280	36	businesses.130	businesses.130	NOUN
inlawrev-27450	280	37	in	in	ADP
inlawrev-27450	280	38	may	may	PROPN
inlawrev-27450	280	39	2008	2008	NUM
inlawrev-27450	280	40	,	,	PUNCT
inlawrev-27450	280	41	“	"	PUNCT
inlawrev-27450	280	42	riley	riley	PROPN
inlawrev-27450	280	43	-	-	PUNCT
inlawrev-27450	280	44	roberts	roberts	PROPN
inlawrev-27450	280	45	filed	file	VERB
inlawrev-27450	280	46	an	an	DET
inlawrev-27450	280	47	exemption	exemption	NOUN
inlawrev-27450	280	48	application	application	NOUN
inlawrev-27450	280	49	for	for	ADP
inlawrev-27450	280	50	the	the	DET
inlawrev-27450	280	51	2008	2008	NUM
inlawrev-27450	280	52	tax	tax	NOUN
inlawrev-27450	280	53	year	year	NOUN
inlawrev-27450	280	54	again	again	ADV
inlawrev-27450	280	55	seeking	seek	VERB
inlawrev-27450	280	56	a	a	DET
inlawrev-27450	280	57	100	100	NUM
inlawrev-27450	280	58	%	%	NOUN
inlawrev-27450	280	59	exemption	exemption	NOUN
inlawrev-27450	280	60	for	for	ADP
inlawrev-27450	280	61	the	the	DET
inlawrev-27450	280	62	davlan	davlan	NOUN
inlawrev-27450	280	63	.	.	PUNCT
inlawrev-27450	280	64	”131	”131	VERB
inlawrev-27450	281	1	the	the	DET
inlawrev-27450	281	2	ptaboa	ptaboa	NOUN
inlawrev-27450	281	3	again	again	ADV
inlawrev-27450	281	4	determined	determine	VERB
inlawrev-27450	281	5	that	that	SCONJ
inlawrev-27450	281	6	the	the	DET
inlawrev-27450	281	7	property	property	NOUN
inlawrev-27450	281	8	qualified	qualified	ADJ
inlawrev-27450	281	9	for	for	ADP
inlawrev-27450	281	10	only	only	ADV
inlawrev-27450	281	11	a	a	DET
inlawrev-27450	281	12	54	54	NUM
inlawrev-27450	281	13	%	%	NOUN
inlawrev-27450	281	14	exemption.132	exemption.132	PROPN
inlawrev-27450	281	15	in	in	ADP
inlawrev-27450	281	16	january	january	PROPN
inlawrev-27450	281	17	2011	2011	NUM
inlawrev-27450	281	18	,	,	PUNCT
inlawrev-27450	281	19	the	the	DET
inlawrev-27450	281	20	marion	marion	PROPN
inlawrev-27450	281	21	county	county	NOUN
inlawrev-27450	281	22	assessor	assessor	NOUN
inlawrev-27450	281	23	requested	request	VERB
inlawrev-27450	281	24	that	that	SCONJ
inlawrev-27450	281	25	riley	riley	PROPN
inlawrev-27450	281	26	-	-	PUNCT
inlawrev-27450	281	27	roberts	roberts	PROPN
inlawrev-27450	281	28	complete	complete	VERB
inlawrev-27450	281	29	a	a	DET
inlawrev-27450	281	30	worksheet	worksheet	NOUN
inlawrev-27450	281	31	explaining	explain	VERB
inlawrev-27450	281	32	the	the	DET
inlawrev-27450	281	33	services	service	NOUN
inlawrev-27450	281	34	the	the	DET
inlawrev-27450	281	35	davlan	davlan	NOUN
inlawrev-27450	281	36	provided	provide	VERB
inlawrev-27450	281	37	its	its	PRON
inlawrev-27450	281	38	tenants.1	tenants.1	PROPN
inlawrev-27450	281	39	3	3	NUM
inlawrev-27450	281	40	3	3	NUM
inlawrev-27450	281	41	the	the	DET
inlawrev-27450	281	42	assessor	assessor	NOUN
inlawrev-27450	281	43	also	also	ADV
inlawrev-27450	281	44	invited	invite	VERB
inlawrev-27450	281	45	riley	riley	PROPN
inlawrev-27450	281	46	-	-	PUNCT
inlawrev-27450	281	47	roberts	roberts	PROPN
inlawrev-27450	281	48	to	to	PART
inlawrev-27450	281	49	attend	attend	VERB
inlawrev-27450	281	50	a	a	DET
inlawrev-27450	281	51	hearing	hearing	NOUN
inlawrev-27450	281	52	before	before	ADP
inlawrev-27450	281	53	the	the	DET
inlawrev-27450	281	54	ptaboa	ptaboa	NOUN
inlawrev-27450	281	55	,	,	PUNCT
inlawrev-27450	281	56	at	at	ADP
inlawrev-27450	281	57	which	which	PRON
inlawrev-27450	281	58	the	the	DET
inlawrev-27450	281	59	ptaboa	ptaboa	NOUN
inlawrev-27450	281	60	would	would	AUX
inlawrev-27450	281	61	determine	determine	VERB
inlawrev-27450	281	62	the	the	DET
inlawrev-27450	281	63	appropriate	appropriate	ADJ
inlawrev-27450	281	64	exemption	exemption	NOUN
inlawrev-27450	281	65	based	base	VERB
inlawrev-27450	281	66	on	on	ADP
inlawrev-27450	281	67	all	all	DET
inlawrev-27450	281	68	the	the	DET
inlawrev-27450	281	69	information	information	NOUN
inlawrev-27450	281	70	provided.134	provided.134	NOUN
inlawrev-27450	281	71	in	in	ADP
inlawrev-27450	281	72	march	march	PROPN
inlawrev-27450	281	73	2011	2011	NUM
inlawrev-27450	281	74	,	,	PUNCT
inlawrev-27450	281	75	a	a	DET
inlawrev-27450	281	76	month	month	NOUN
inlawrev-27450	281	77	after	after	ADP
inlawrev-27450	281	78	the	the	DET
inlawrev-27450	281	79	hearing	hearing	NOUN
inlawrev-27450	281	80	in	in	ADP
inlawrev-27450	281	81	february	february	PROPN
inlawrev-27450	281	82	,	,	PUNCT
inlawrev-27450	281	83	the	the	DET
inlawrev-27450	281	84	ptaboa	ptaboa	NOUN
inlawrev-27450	281	85	revoked	revoke	VERB
inlawrev-27450	281	86	riley	riley	PROPN
inlawrev-27450	281	87	-	-	PUNCT
inlawrev-27450	281	88	roberts	roberts	PROPN
inlawrev-27450	281	89	’s	’s	PART
inlawrev-27450	281	90	2010	2010	NUM
inlawrev-27450	281	91	charitable	charitable	ADJ
inlawrev-27450	281	92	-	-	PUNCT
inlawrev-27450	281	93	purposes	purpose	NOUN
inlawrev-27450	281	94	exemption.135	exemption.135	VERB
inlawrev-27450	281	95	the	the	DET
inlawrev-27450	281	96	revocation	revocation	NOUN
inlawrev-27450	281	97	stated	state	VERB
inlawrev-27450	281	98	the	the	DET
inlawrev-27450	281	99	following	following	NOUN
inlawrev-27450	281	100	:	:	PUNCT
inlawrev-27450	281	101	122	122	NUM
inlawrev-27450	281	102	.	.	PUNCT
inlawrev-27450	282	1	i	i	PRON
inlawrev-27450	282	2	d.	d.	PROPN
inlawrev-27450	282	3	at	at	ADP
inlawrev-27450	282	4	164	164	NUM
inlawrev-27450	282	5	.	.	PUNCT
inlawrev-27450	283	1	123	123	NUM
inlawrev-27450	283	2	.	.	PUNCT
inlawrev-27450	284	1	i	i	PRON
inlawrev-27450	284	2	d.	d.	PROPN
inlawrev-27450	284	3	at	at	ADP
inlawrev-27450	284	4	164	164	NUM
inlawrev-27450	284	5	-	-	SYM
inlawrev-27450	284	6	65	65	NUM
inlawrev-27450	284	7	.	.	PUNCT
inlawrev-27450	285	1	124	124	NUM
inlawrev-27450	285	2	.	.	PUNCT
inlawrev-27450	286	1	i	i	PRON
inlawrev-27450	286	2	d.	d.	PROPN
inlawrev-27450	286	3	at	at	ADP
inlawrev-27450	286	4	165	165	NUM
inlawrev-27450	286	5	.	.	PUNCT
inlawrev-27450	286	6	125	125	NUM
inlawrev-27450	286	7	.	.	PUNCT
inlawrev-27450	287	1	i	i	PRON
inlawrev-27450	287	2	d.	d.	PROPN
inlawrev-27450	287	3	126	126	NUM
inlawrev-27450	287	4	.	.	PUNCT
inlawrev-27450	288	1	i	i	PRON
inlawrev-27450	288	2	d.	d.	PROPN
inlawrev-27450	288	3	127	127	NUM
inlawrev-27450	288	4	.	.	PUNCT
inlawrev-27450	289	1	i	i	PRON
inlawrev-27450	289	2	d.	d.	PROPN
inlawrev-27450	289	3	128	128	NUM
inlawrev-27450	289	4	.	.	PUNCT
inlawrev-27450	290	1	i	i	PRON
inlawrev-27450	290	2	d.	d.	PROPN
inlawrev-27450	290	3	129	129	NUM
inlawrev-27450	290	4	.	.	PUNCT
inlawrev-27450	291	1	i	i	PRON
inlawrev-27450	291	2	d.	d.	PROPN
inlawrev-27450	291	3	130	130	NUM
inlawrev-27450	291	4	.	.	PUNCT
inlawrev-27450	292	1	i	i	PRON
inlawrev-27450	292	2	d.	d.	PROPN
inlawrev-27450	292	3	131	131	NUM
inlawrev-27450	292	4	.	.	PUNCT
inlawrev-27450	293	1	i	i	PRON
inlawrev-27450	293	2	d.	d.	PROPN
inlawrev-27450	293	3	at	at	ADP
inlawrev-27450	293	4	166	166	NUM
inlawrev-27450	293	5	.	.	PUNCT
inlawrev-27450	294	1	132	132	NUM
inlawrev-27450	294	2	.	.	PUNCT
inlawrev-27450	295	1	i	i	PRON
inlawrev-27450	295	2	d.	d.	PROPN
inlawrev-27450	295	3	133	133	NUM
inlawrev-27450	295	4	.	.	PUNCT
inlawrev-27450	296	1	i	i	PRON
inlawrev-27450	296	2	d.	d.	PROPN
inlawrev-27450	296	3	134	134	NUM
inlawrev-27450	296	4	.	.	PUNCT
inlawrev-27450	297	1	i	i	PRON
inlawrev-27450	297	2	d.	d.	PROPN
inlawrev-27450	297	3	135	135	NUM
inlawrev-27450	297	4	.	.	PUNCT
inlawrev-27450	298	1	i	i	PRON
inlawrev-27450	298	2	d.	d.	PROPN
inlawrev-27450	298	3	at	at	ADP
inlawrev-27450	298	4	167	167	NUM
inlawrev-27450	298	5	.	.	PUNCT
inlawrev-27450	299	1	2023	2023	NUM
inlawrev-27450	299	2	]	]	PUNCT
inlawrev-27450	299	3	tax	tax	NOUN
inlawrev-27450	299	4	law	law	NOUN
inlawrev-27450	299	5	839	839	NUM
inlawrev-27450	299	6	exemption	exemption	NOUN
inlawrev-27450	299	7	disallowed	disallow	VERB
inlawrev-27450	299	8	.	.	PUNCT
inlawrev-27450	300	1	54	54	NUM
inlawrev-27450	300	2	%	%	NOUN
inlawrev-27450	300	3	was	be	AUX
inlawrev-27450	300	4	granted	grant	VERB
inlawrev-27450	300	5	in	in	ADP
inlawrev-27450	300	6	2008	2008	NUM
inlawrev-27450	300	7	.	.	PUNCT
inlawrev-27450	301	1	many	many	ADJ
inlawrev-27450	301	2	units	unit	NOUN
inlawrev-27450	301	3	are	be	AUX
inlawrev-27450	301	4	rented	rent	VERB
inlawrev-27450	301	5	out	out	ADP
inlawrev-27450	301	6	at	at	ADP
inlawrev-27450	301	7	market	market	NOUN
inlawrev-27450	301	8	rate	rate	NOUN
inlawrev-27450	301	9	and	and	CCONJ
inlawrev-27450	301	10	space	space	NOUN
inlawrev-27450	301	11	is	be	AUX
inlawrev-27450	301	12	leased	lease	VERB
inlawrev-27450	301	13	to	to	ADP
inlawrev-27450	301	14	for[-]profit	for[-]profit	NOUN
inlawrev-27450	301	15	businesses	business	NOUN
inlawrev-27450	301	16	.	.	PUNCT
inlawrev-27450	302	1	have	have	AUX
inlawrev-27450	302	2	not	not	PART
inlawrev-27450	302	3	provided	provide	VERB
inlawrev-27450	302	4	any	any	DET
inlawrev-27450	302	5	information	information	NOUN
inlawrev-27450	302	6	which	which	PRON
inlawrev-27450	302	7	would	would	AUX
inlawrev-27450	302	8	show	show	VERB
inlawrev-27450	302	9	that	that	SCONJ
inlawrev-27450	302	10	the	the	DET
inlawrev-27450	302	11	property	property	NOUN
inlawrev-27450	302	12	provides	provide	VERB
inlawrev-27450	302	13	a	a	DET
inlawrev-27450	302	14	benefit	benefit	NOUN
inlawrev-27450	302	15	to	to	ADP
inlawrev-27450	302	16	the	the	DET
inlawrev-27450	302	17	public	public	ADJ
inlawrev-27450	302	18	sufficient	sufficient	ADJ
inlawrev-27450	302	19	to	to	PART
inlawrev-27450	302	20	justify	justify	VERB
inlawrev-27450	302	21	the	the	DET
inlawrev-27450	302	22	loss	loss	NOUN
inlawrev-27450	302	23	of	of	ADP
inlawrev-27450	302	24	tax	tax	NOUN
inlawrev-27450	302	25	revenue	revenue	NOUN
inlawrev-27450	302	26	.	.	PUNCT
inlawrev-27450	303	1	further	far	ADV
inlawrev-27450	303	2	,	,	PUNCT
inlawrev-27450	303	3	applicant	applicant	NOUN
inlawrev-27450	303	4	receives	receive	VERB
inlawrev-27450	303	5	a	a	DET
inlawrev-27450	303	6	[	[	X
inlawrev-27450	303	7	hud	hud	X
inlawrev-27450	303	8	]	]	X
inlawrev-27450	303	9	subsidy	subsidy	NOUN
inlawrev-27450	303	10	in	in	ADP
inlawrev-27450	303	11	the	the	DET
inlawrev-27450	303	12	form	form	NOUN
inlawrev-27450	303	13	of	of	ADP
inlawrev-27450	303	14	section	section	NOUN
inlawrev-27450	303	15	8.136	8.136	NUM
inlawrev-27450	303	16	in	in	ADP
inlawrev-27450	303	17	april	april	PROPN
inlawrev-27450	303	18	2011	2011	NUM
inlawrev-27450	303	19	,	,	PUNCT
inlawrev-27450	303	20	riley	riley	PROPN
inlawrev-27450	303	21	-	-	PUNCT
inlawrev-27450	303	22	roberts	roberts	PROPN
inlawrev-27450	303	23	challenged	challenge	VERB
inlawrev-27450	303	24	the	the	DET
inlawrev-27450	303	25	ptaboa	ptaboa	NOUN
inlawrev-27450	303	26	’s	’s	PART
inlawrev-27450	303	27	revocation	revocation	NOUN
inlawrev-27450	303	28	with	with	ADP
inlawrev-27450	303	29	the	the	DET
inlawrev-27450	303	30	ibtr	ibtr	ADJ
inlawrev-27450	303	31	,	,	PUNCT
inlawrev-27450	303	32	asserting	assert	VERB
inlawrev-27450	303	33	“	"	PUNCT
inlawrev-27450	303	34	that	that	SCONJ
inlawrev-27450	303	35	the	the	DET
inlawrev-27450	303	36	ptaboa	ptaboa	NOUN
inlawrev-27450	303	37	lacked	lack	VERB
inlawrev-27450	303	38	the	the	DET
inlawrev-27450	303	39	statutory	statutory	ADJ
inlawrev-27450	303	40	authority	authority	NOUN
inlawrev-27450	303	41	to	to	PART
inlawrev-27450	303	42	revoke	revoke	VERB
inlawrev-27450	303	43	its	its	PRON
inlawrev-27450	303	44	2010	2010	NUM
inlawrev-27450	303	45	exemption	exemption	NOUN
inlawrev-27450	303	46	.	.	PUNCT
inlawrev-27450	303	47	”1	”1	PUNCT
inlawrev-27450	304	1	3	3	NUM
inlawrev-27450	304	2	7	7	NUM
inlawrev-27450	304	3	over	over	ADP
inlawrev-27450	304	4	the	the	DET
inlawrev-27450	304	5	next	next	ADJ
inlawrev-27450	304	6	10	10	NUM
inlawrev-27450	304	7	years	year	NOUN
inlawrev-27450	304	8	,	,	PUNCT
inlawrev-27450	304	9	the	the	DET
inlawrev-27450	304	10	parties	party	NOUN
inlawrev-27450	304	11	litigated	litigate	VERB
inlawrev-27450	304	12	this	this	DET
inlawrev-27450	304	13	issue	issue	NOUN
inlawrev-27450	304	14	with	with	ADP
inlawrev-27450	304	15	the	the	DET
inlawrev-27450	304	16	ibtr	ibtr	ADJ
inlawrev-27450	304	17	,	,	PUNCT
inlawrev-27450	304	18	as	as	ADV
inlawrev-27450	304	19	well	well	ADV
inlawrev-27450	304	20	as	as	ADP
inlawrev-27450	304	21	the	the	DET
inlawrev-27450	304	22	question	question	NOUN
inlawrev-27450	304	23	of	of	ADP
inlawrev-27450	304	24	whether	whether	SCONJ
inlawrev-27450	304	25	riley	riley	PROPN
inlawrev-27450	304	26	-	-	PUNCT
inlawrev-27450	304	27	roberts	roberts	PROPN
inlawrev-27450	304	28	used	use	VERB
inlawrev-27450	304	29	the	the	DET
inlawrev-27450	304	30	davlan	davlan	NOUN
inlawrev-27450	304	31	predominately	predominately	ADV
inlawrev-27450	304	32	for	for	ADP
inlawrev-27450	304	33	charitable	charitable	ADJ
inlawrev-27450	304	34	purposes	purpose	NOUN
inlawrev-27450	304	35	during	during	ADP
inlawrev-27450	304	36	the	the	DET
inlawrev-27450	304	37	2010	2010	NUM
inlawrev-27450	304	38	through	through	ADP
inlawrev-27450	304	39	2016	2016	NUM
inlawrev-27450	304	40	tax	tax	NOUN
inlawrev-27450	304	41	years.138	years.138	PROPN
inlawrev-27450	304	42	in	in	ADP
inlawrev-27450	304	43	september	september	PROPN
inlawrev-27450	304	44	2020	2020	NUM
inlawrev-27450	304	45	,	,	PUNCT
inlawrev-27450	304	46	the	the	DET
inlawrev-27450	304	47	ibtr	ibtr	VERB
inlawrev-27450	304	48	conducted	conduct	VERB
inlawrev-27450	304	49	a	a	DET
inlawrev-27450	304	50	hearing	hearing	NOUN
inlawrev-27450	304	51	at	at	ADP
inlawrev-27450	304	52	which	which	PRON
inlawrev-27450	304	53	riley	riley	PROPN
inlawrev-27450	304	54	-	-	PUNCT
inlawrev-27450	304	55	roberts	roberts	PROPN
inlawrev-27450	304	56	again	again	ADV
inlawrev-27450	304	57	asserted	assert	VERB
inlawrev-27450	304	58	that	that	SCONJ
inlawrev-27450	304	59	neither	neither	CCONJ
inlawrev-27450	304	60	the	the	DET
inlawrev-27450	304	61	assessor	assessor	NOUN
inlawrev-27450	304	62	nor	nor	CCONJ
inlawrev-27450	304	63	the	the	DET
inlawrev-27450	304	64	ptaboa	ptaboa	NOUN
inlawrev-27450	304	65	had	have	VERB
inlawrev-27450	304	66	the	the	DET
inlawrev-27450	304	67	statutory	statutory	ADJ
inlawrev-27450	304	68	authority	authority	NOUN
inlawrev-27450	304	69	to	to	PART
inlawrev-27450	304	70	revoke	revoke	VERB
inlawrev-27450	304	71	its	its	PRON
inlawrev-27450	304	72	2010	2010	NUM
inlawrev-27450	304	73	exemption.139	exemption.139	NOUN
inlawrev-27450	304	74	riley	riley	NOUN
inlawrev-27450	304	75	-	-	PUNCT
inlawrev-27450	304	76	roberts	roberts	PROPN
inlawrev-27450	304	77	also	also	ADV
inlawrev-27450	304	78	argued	argue	VERB
inlawrev-27450	304	79	that	that	SCONJ
inlawrev-27450	304	80	the	the	DET
inlawrev-27450	304	81	ptaboa	ptaboa	NOUN
inlawrev-27450	304	82	’s	’s	PART
inlawrev-27450	304	83	“	"	PUNCT
inlawrev-27450	304	84	revocation	revocation	NOUN
inlawrev-27450	304	85	process	process	NOUN
inlawrev-27450	304	86	violated	violate	VERB
inlawrev-27450	304	87	its	its	PRON
inlawrev-27450	304	88	rights	right	NOUN
inlawrev-27450	304	89	to	to	ADP
inlawrev-27450	304	90	both	both	DET
inlawrev-27450	304	91	due	due	ADJ
inlawrev-27450	304	92	process	process	NOUN
inlawrev-27450	304	93	and	and	CCONJ
inlawrev-27450	304	94	equal	equal	ADJ
inlawrev-27450	304	95	privileges	privilege	NOUN
inlawrev-27450	304	96	and	and	CCONJ
inlawrev-27450	304	97	immunities	immunity	NOUN
inlawrev-27450	304	98	.	.	PUNCT
inlawrev-27450	305	1	”140	”140	ADV
inlawrev-27450	305	2	lastly	lastly	ADV
inlawrev-27450	305	3	,	,	PUNCT
inlawrev-27450	305	4	riley	riley	PROPN
inlawrev-27450	305	5	-	-	PUNCT
inlawrev-27450	305	6	roberts	roberts	PROPN
inlawrev-27450	305	7	claimed	claim	VERB
inlawrev-27450	305	8	that	that	SCONJ
inlawrev-27450	305	9	,	,	PUNCT
inlawrev-27450	305	10	if	if	SCONJ
inlawrev-27450	305	11	54	54	NUM
inlawrev-27450	305	12	%	%	NOUN
inlawrev-27450	305	13	of	of	ADP
inlawrev-27450	305	14	the	the	DET
inlawrev-27450	305	15	davlan	davlan	NOUN
inlawrev-27450	305	16	was	be	AUX
inlawrev-27450	305	17	used	use	VERB
inlawrev-27450	305	18	for	for	ADP
inlawrev-27450	305	19	charitable	charitable	ADJ
inlawrev-27450	305	20	purposes	purpose	NOUN
inlawrev-27450	305	21	,	,	PUNCT
inlawrev-27450	305	22	the	the	DET
inlawrev-27450	305	23	property	property	NOUN
inlawrev-27450	305	24	was	be	AUX
inlawrev-27450	305	25	predominantly	predominantly	ADV
inlawrev-27450	305	26	used	use	VERB
inlawrev-27450	305	27	for	for	ADP
inlawrev-27450	305	28	charitable	charitable	ADJ
inlawrev-27450	305	29	purposes	purpose	NOUN
inlawrev-27450	305	30	during	during	ADP
inlawrev-27450	305	31	all	all	DET
inlawrev-27450	305	32	the	the	DET
inlawrev-27450	305	33	tax	tax	NOUN
inlawrev-27450	305	34	years	year	NOUN
inlawrev-27450	305	35	at	at	ADP
inlawrev-27450	305	36	issue.141	issue.141	NUM
inlawrev-27450	305	37	the	the	DET
inlawrev-27450	305	38	assessor	assessor	NOUN
inlawrev-27450	305	39	countered	counter	VERB
inlawrev-27450	305	40	,	,	PUNCT
inlawrev-27450	305	41	arguing	argue	VERB
inlawrev-27450	305	42	that	that	SCONJ
inlawrev-27450	305	43	the	the	DET
inlawrev-27450	305	44	ptaboa	ptaboa	NOUN
inlawrev-27450	305	45	’s	’s	PART
inlawrev-27450	305	46	review	review	NOUN
inlawrev-27450	305	47	and	and	CCONJ
inlawrev-27450	305	48	subsequent	subsequent	ADJ
inlawrev-27450	305	49	revocation	revocation	NOUN
inlawrev-27450	305	50	of	of	ADP
inlawrev-27450	305	51	riley	riley	PROPN
inlawrev-27450	305	52	-	-	PUNCT
inlawrev-27450	305	53	roberts	roberts	PROPN
inlawrev-27450	305	54	’s	’s	PART
inlawrev-27450	305	55	2010	2010	NUM
inlawrev-27450	305	56	charitable	charitable	ADJ
inlawrev-27450	305	57	-	-	PUNCT
inlawrev-27450	305	58	purposes	purpose	NOUN
inlawrev-27450	305	59	exemption	exemption	NOUN
inlawrev-27450	305	60	were	be	AUX
inlawrev-27450	305	61	authorized	authorize	VERB
inlawrev-27450	305	62	by	by	ADP
inlawrev-27450	305	63	indiana	indiana	PROPN
inlawrev-27450	305	64	law.142	law.142	PROPN
inlawrev-27450	305	65	it	it	PRON
inlawrev-27450	305	66	also	also	ADV
inlawrev-27450	305	67	argued	argue	VERB
inlawrev-27450	305	68	that	that	SCONJ
inlawrev-27450	305	69	riley	riley	PROPN
inlawrev-27450	305	70	-	-	PUNCT
inlawrev-27450	305	71	roberts	roberts	PROPN
inlawrev-27450	305	72	waived	waive	VERB
inlawrev-27450	305	73	its	its	PRON
inlawrev-27450	305	74	constitutional	constitutional	ADJ
inlawrev-27450	305	75	arguments	argument	NOUN
inlawrev-27450	305	76	by	by	ADP
inlawrev-27450	305	77	failing	fail	VERB
inlawrev-27450	305	78	to	to	PART
inlawrev-27450	305	79	raise	raise	VERB
inlawrev-27450	305	80	them	they	PRON
inlawrev-27450	305	81	earlier	early	ADV
inlawrev-27450	305	82	before	before	ADP
inlawrev-27450	305	83	the	the	DET
inlawrev-27450	305	84	ptaboa	ptaboa	NOUN
inlawrev-27450	305	85	and	and	CCONJ
inlawrev-27450	305	86	that	that	SCONJ
inlawrev-27450	305	87	none	none	NOUN
inlawrev-27450	305	88	of	of	ADP
inlawrev-27450	305	89	riley	riley	PROPN
inlawrev-27450	305	90	-	-	PUNCT
inlawrev-27450	305	91	roberts	roberts	PROPN
inlawrev-27450	305	92	’s	’s	PART
inlawrev-27450	305	93	evidence	evidence	NOUN
inlawrev-27450	305	94	showed	show	VERB
inlawrev-27450	305	95	that	that	SCONJ
inlawrev-27450	305	96	riley	riley	PROPN
inlawrev-27450	305	97	-	-	PUNCT
inlawrev-27450	305	98	roberts	roberts	PROPN
inlawrev-27450	305	99	used	use	VERB
inlawrev-27450	305	100	the	the	DET
inlawrev-27450	305	101	davlan	davlan	NOUN
inlawrev-27450	305	102	predominantly	predominantly	ADV
inlawrev-27450	305	103	for	for	ADP
inlawrev-27450	305	104	charitable	charitable	ADJ
inlawrev-27450	305	105	purposes	purpose	NOUN
inlawrev-27450	305	106	during	during	ADP
inlawrev-27450	305	107	any	any	PRON
inlawrev-27450	305	108	of	of	ADP
inlawrev-27450	305	109	the	the	DET
inlawrev-27450	305	110	tax	tax	NOUN
inlawrev-27450	305	111	years	year	NOUN
inlawrev-27450	305	112	at	at	ADP
inlawrev-27450	305	113	issue.143	issue.143	NOUN
inlawrev-27450	305	114	in	in	ADP
inlawrev-27450	305	115	may	may	PROPN
inlawrev-27450	305	116	2021	2021	NUM
inlawrev-27450	305	117	,	,	PUNCT
inlawrev-27450	305	118	the	the	DET
inlawrev-27450	305	119	ibtr	ibtr	VERB
inlawrev-27450	305	120	issued	issue	VERB
inlawrev-27450	305	121	its	its	PRON
inlawrev-27450	305	122	final	final	ADJ
inlawrev-27450	305	123	determination	determination	NOUN
inlawrev-27450	305	124	upholding	uphold	VERB
inlawrev-27450	305	125	the	the	DET
inlawrev-27450	305	126	ptaboa	ptaboa	NOUN
inlawrev-27450	305	127	’s	’s	PART
inlawrev-27450	305	128	revocation	revocation	NOUN
inlawrev-27450	305	129	of	of	ADP
inlawrev-27450	305	130	riley	riley	PROPN
inlawrev-27450	305	131	-	-	PUNCT
inlawrev-27450	305	132	roberts	roberts	PROPN
inlawrev-27450	305	133	’s	’s	PART
inlawrev-27450	305	134	charitable	charitable	ADJ
inlawrev-27450	305	135	exemption.144	exemption.144	PROPN
inlawrev-27450	305	136	the	the	DET
inlawrev-27450	305	137	ibtr	ibtr	VERB
inlawrev-27450	305	138	held	hold	VERB
inlawrev-27450	305	139	that	that	SCONJ
inlawrev-27450	305	140	:	:	PUNCT
inlawrev-27450	305	141	(	(	PUNCT
inlawrev-27450	305	142	1	1	X
inlawrev-27450	305	143	)	)	PUNCT
inlawrev-27450	305	144	indiana	indiana	NOUN
inlawrev-27450	305	145	law	law	PROPN
inlawrev-27450	305	146	“	"	PUNCT
inlawrev-27450	305	147	authorized	authorize	VERB
inlawrev-27450	305	148	the	the	DET
inlawrev-27450	305	149	ptaboa	ptaboa	NOUN
inlawrev-27450	305	150	to	to	PART
inlawrev-27450	305	151	revoke	revoke	VERB
inlawrev-27450	305	152	riley	riley	NOUN
inlawrev-27450	305	153	-	-	PUNCT
inlawrev-27450	305	154	roberts	roberts	PROPN
inlawrev-27450	305	155	’s	’s	PART
inlawrev-27450	305	156	2010	2010	NUM
inlawrev-27450	305	157	charitable	charitable	ADJ
inlawrev-27450	305	158	-	-	PUNCT
inlawrev-27450	305	159	purposes	purpose	NOUN
inlawrev-27450	305	160	exemption;1	exemption;1	PROPN
inlawrev-27450	305	161	4	4	NUM
inlawrev-27450	305	162	5	5	NUM
inlawrev-27450	305	163	(	(	PUNCT
inlawrev-27450	305	164	2	2	NUM
inlawrev-27450	305	165	)	)	PUNCT
inlawrev-27450	305	166	riley	riley	PROPN
inlawrev-27450	305	167	-	-	PUNCT
inlawrev-27450	305	168	roberts	roberts	PROPN
inlawrev-27450	305	169	waived	waive	VERB
inlawrev-27450	305	170	its	its	PRON
inlawrev-27450	305	171	constitutional	constitutional	ADJ
inlawrev-27450	305	172	claims	claim	NOUN
inlawrev-27450	305	173	because	because	SCONJ
inlawrev-27450	305	174	it	it	PRON
inlawrev-27450	305	175	failed	fail	VERB
inlawrev-27450	305	176	to	to	PART
inlawrev-27450	305	177	support	support	VERB
inlawrev-27450	305	178	them	they	PRON
inlawrev-27450	305	179	with	with	ADP
inlawrev-27450	305	180	sufficient	sufficient	ADJ
inlawrev-27450	305	181	evidence	evidence	NOUN
inlawrev-27450	305	182	and	and	CCONJ
inlawrev-27450	305	183	‘	'	PUNCT
inlawrev-27450	305	184	cogent	cogent	NOUN
inlawrev-27450	305	185	’	'	PUNCT
inlawrev-27450	305	186	argument	argument	NOUN
inlawrev-27450	305	187	;	;	PUNCT
inlawrev-27450	305	188	”	"	PUNCT
inlawrev-27450	305	189	(	(	PUNCT
inlawrev-27450	305	190	c	c	X
inlawrev-27450	305	191	)	)	PUNCT
inlawrev-27450	305	192	the	the	DET
inlawrev-27450	305	193	evidence	evidence	NOUN
inlawrev-27450	305	194	presented	present	VERB
inlawrev-27450	305	195	to	to	ADP
inlawrev-27450	305	196	the	the	DET
inlawrev-27450	305	197	ibtr	ibtr	NOUN
inlawrev-27450	305	198	did	do	AUX
inlawrev-27450	305	199	not	not	PART
inlawrev-27450	305	200	demonstrate	demonstrate	VERB
inlawrev-27450	305	201	that	that	SCONJ
inlawrev-27450	305	202	riley	riley	PROPN
inlawrev-27450	305	203	-	-	PUNCT
inlawrev-27450	305	204	roberts	roberts	PROPN
inlawrev-27450	305	205	used	use	VERB
inlawrev-27450	305	206	the	the	DET
inlawrev-27450	305	207	davlan	davlan	NOUN
inlawrev-27450	305	208	predominantly	predominantly	ADV
inlawrev-27450	305	209	for	for	ADP
inlawrev-27450	305	210	charitable	charitable	ADJ
inlawrev-27450	305	211	purposes	purpose	NOUN
inlawrev-27450	305	212	during	during	ADP
inlawrev-27450	305	213	the	the	DET
inlawrev-27450	305	214	tax	tax	NOUN
inlawrev-27450	305	215	years	year	NOUN
inlawrev-27450	305	216	at	at	ADP
inlawrev-27450	305	217	issue	issue	NOUN
inlawrev-27450	305	218	;	;	PUNCT
inlawrev-27450	305	219	and	and	CCONJ
inlawrev-27450	305	220	(	(	PUNCT
inlawrev-27450	305	221	d	d	X
inlawrev-27450	305	222	)	)	PUNCT
inlawrev-27450	305	223	riley	riley	PROPN
inlawrev-27450	305	224	-	-	PUNCT
inlawrev-27450	305	225	roberts	roberts	PROPN
inlawrev-27450	305	226	made	make	VERB
inlawrev-27450	305	227	material	material	NOUN
inlawrev-27450	305	228	misrepresentations	misrepresentation	NOUN
inlawrev-27450	305	229	of	of	ADP
inlawrev-27450	305	230	fact	fact	NOUN
inlawrev-27450	305	231	in	in	ADP
inlawrev-27450	305	232	its	its	PRON
inlawrev-27450	305	233	2006	2006	NUM
inlawrev-27450	305	234	and	and	CCONJ
inlawrev-27450	305	235	2008	2008	NUM
inlawrev-27450	305	236	exemption	exemption	NOUN
inlawrev-27450	305	237	applications	application	NOUN
inlawrev-27450	305	238	,	,	PUNCT
inlawrev-27450	305	239	therefore	therefore	ADV
inlawrev-27450	305	240	receiving	receive	VERB
inlawrev-27450	305	241	those	those	DET
inlawrev-27450	305	242	year	year	NOUN
inlawrev-27450	305	243	’s	’s	PART
inlawrev-27450	305	244	charitable	charitable	ADJ
inlawrev-27450	305	245	exemptions	exemption	NOUN
inlawrev-27450	305	246	based	base	VERB
inlawrev-27450	305	247	on	on	ADP
inlawrev-27450	305	248	“	"	PUNCT
inlawrev-27450	305	249	falsehoods	falsehood	NOUN
inlawrev-27450	305	250	.	.	PUNCT
inlawrev-27450	306	1	”14	”14	NOUN
inlawrev-27450	306	2	6	6	NUM
inlawrev-27450	306	3	in	in	ADP
inlawrev-27450	306	4	june	june	PROPN
inlawrev-27450	306	5	136	136	NUM
inlawrev-27450	306	6	.	.	PUNCT
inlawrev-27450	307	1	i	i	PRON
inlawrev-27450	307	2	d.	d.	PROPN
inlawrev-27450	307	3	137	137	NUM
inlawrev-27450	307	4	.	.	PUNCT
inlawrev-27450	308	1	i	i	PRON
inlawrev-27450	308	2	d.	d.	PROPN
inlawrev-27450	308	3	138	138	NUM
inlawrev-27450	308	4	.	.	PUNCT
inlawrev-27450	309	1	i	i	PRON
inlawrev-27450	309	2	d.	d.	PROPN
inlawrev-27450	309	3	139	139	NUM
inlawrev-27450	309	4	.	.	PUNCT
inlawrev-27450	310	1	i	i	PRON
inlawrev-27450	310	2	d.	d.	PROPN
inlawrev-27450	310	3	140	140	NUM
inlawrev-27450	310	4	.	.	PUNCT
inlawrev-27450	311	1	i	i	PRON
inlawrev-27450	311	2	d.	d.	PROPN
inlawrev-27450	311	3	141	141	NUM
inlawrev-27450	311	4	.	.	PUNCT
inlawrev-27450	312	1	i	i	PRON
inlawrev-27450	312	2	d.	d.	PROPN
inlawrev-27450	312	3	142	142	NUM
inlawrev-27450	312	4	.	.	PUNCT
inlawrev-27450	313	1	i	i	PRON
inlawrev-27450	313	2	d.	d.	PROPN
inlawrev-27450	313	3	at	at	ADP
inlawrev-27450	313	4	168	168	NUM
inlawrev-27450	313	5	(	(	PUNCT
inlawrev-27450	313	6	citing	cite	VERB
inlawrev-27450	313	7	ind	ind	NOUN
inlawrev-27450	313	8	.	.	PUNCT
inlawrev-27450	314	1	code	code	PROPN
inlawrev-27450	314	2	ch	ch	PROPN
inlawrev-27450	314	3	.	.	PROPN
inlawrev-27450	314	4	11	11	NUM
inlawrev-27450	314	5	)	)	PUNCT
inlawrev-27450	314	6	.	.	PUNCT
inlawrev-27450	315	1	143	143	X
inlawrev-27450	315	2	.	.	PUNCT
inlawrev-27450	316	1	i	i	PRON
inlawrev-27450	316	2	d.	d.	PROPN
inlawrev-27450	316	3	144	144	NUM
inlawrev-27450	316	4	.	.	PUNCT
inlawrev-27450	317	1	i	i	PRON
inlawrev-27450	317	2	d.	d.	PROPN
inlawrev-27450	317	3	145	145	NUM
inlawrev-27450	317	4	.	.	PUNCT
inlawrev-27450	318	1	i	i	PRON
inlawrev-27450	318	2	d.	d.	PROPN
inlawrev-27450	318	3	(	(	PUNCT
inlawrev-27450	318	4	citing	cite	VERB
inlawrev-27450	318	5	ind	ind	NOUN
inlawrev-27450	318	6	.	.	PUNCT
inlawrev-27450	319	1	code	code	PROPN
inlawrev-27450	319	2	chs	chs	PROPN
inlawrev-27450	319	3	.	.	PROPN
inlawrev-27450	320	1	11	11	NUM
inlawrev-27450	320	2	,	,	PUNCT
inlawrev-27450	320	3	13	13	NUM
inlawrev-27450	320	4	)	)	PUNCT
inlawrev-27450	320	5	.	.	PUNCT
inlawrev-27450	321	1	146	146	NUM
inlawrev-27450	321	2	.	.	PUNCT
inlawrev-27450	322	1	i	i	PRON
inlawrev-27450	322	2	d.	d.	PROPN
inlawrev-27450	322	3	840	840	NUM
inlawrev-27450	322	4	indiana	indiana	PROPN
inlawrev-27450	322	5	law	law	PROPN
inlawrev-27450	322	6	review	review	NOUN
inlawrev-27450	323	1	[	[	X
inlawrev-27450	323	2	vol	vol	NOUN
inlawrev-27450	323	3	.	.	PUNCT
inlawrev-27450	324	1	56:827	56:827	NUM
inlawrev-27450	324	2	2021	2021	NUM
inlawrev-27450	324	3	,	,	PUNCT
inlawrev-27450	324	4	riley	riley	PROPN
inlawrev-27450	324	5	-	-	PUNCT
inlawrev-27450	324	6	roberts	roberts	PROPN
inlawrev-27450	324	7	challenged	challenge	VERB
inlawrev-27450	324	8	the	the	DET
inlawrev-27450	324	9	ibtr	ibtr	NOUN
inlawrev-27450	324	10	’s	’s	PART
inlawrev-27450	324	11	decision	decision	NOUN
inlawrev-27450	324	12	before	before	ADP
inlawrev-27450	324	13	the	the	DET
inlawrev-27450	324	14	indiana	indiana	PROPN
inlawrev-27450	324	15	tax	tax	PROPN
inlawrev-27450	324	16	court.147	court.147	PROPN
inlawrev-27450	324	17	the	the	DET
inlawrev-27450	324	18	ibtr	ibtr	VERB
inlawrev-27450	324	19	had	have	AUX
inlawrev-27450	324	20	based	base	VERB
inlawrev-27450	324	21	its	its	PRON
inlawrev-27450	324	22	determination	determination	NOUN
inlawrev-27450	324	23	that	that	SCONJ
inlawrev-27450	324	24	the	the	DET
inlawrev-27450	324	25	ptaboa	ptaboa	NOUN
inlawrev-27450	324	26	had	have	AUX
inlawrev-27450	324	27	the	the	DET
inlawrev-27450	324	28	authority	authority	NOUN
inlawrev-27450	324	29	to	to	PART
inlawrev-27450	324	30	deny	deny	VERB
inlawrev-27450	324	31	riley	riley	PROPN
inlawrev-27450	324	32	-	-	PUNCT
inlawrev-27450	324	33	roberts	roberts	PROPN
inlawrev-27450	324	34	’	'	PUNCT
inlawrev-27450	324	35	charitable	charitable	ADJ
inlawrev-27450	324	36	exemption	exemption	NOUN
inlawrev-27450	324	37	on	on	ADP
inlawrev-27450	324	38	three	three	NUM
inlawrev-27450	324	39	separate	separate	ADJ
inlawrev-27450	324	40	sections	section	NOUN
inlawrev-27450	324	41	in	in	ADP
inlawrev-27450	324	42	chapter	chapter	NOUN
inlawrev-27450	324	43	6	6	NUM
inlawrev-27450	324	44	-	-	SYM
inlawrev-27450	324	45	1.1	1.1	NUM
inlawrev-27450	324	46	-	-	SYM
inlawrev-27450	324	47	11	11	NUM
inlawrev-27450	324	48	of	of	ADP
inlawrev-27450	324	49	indiana	indiana	PROPN
inlawrev-27450	324	50	’s	’s	PROPN
inlawrev-27450	324	51	property	property	PROPN
inlawrev-27450	324	52	tax	tax	NOUN
inlawrev-27450	324	53	code	code	NOUN
inlawrev-27450	324	54	and	and	CCONJ
inlawrev-27450	324	55	three	three	NUM
inlawrev-27450	324	56	separate	separate	ADJ
inlawrev-27450	324	57	sections	section	NOUN
inlawrev-27450	324	58	in	in	ADP
inlawrev-27450	324	59	chapter	chapter	NOUN
inlawrev-27450	324	60	61.1	61.1	NUM
inlawrev-27450	324	61	-	-	SYM
inlawrev-27450	324	62	13.148	13.148	NUM
inlawrev-27450	324	63	the	the	DET
inlawrev-27450	324	64	tax	tax	NOUN
inlawrev-27450	324	65	court	court	NOUN
inlawrev-27450	324	66	held	hold	VERB
inlawrev-27450	324	67	that	that	SCONJ
inlawrev-27450	324	68	“	"	PUNCT
inlawrev-27450	324	69	ind	ind	PROPN
inlawrev-27450	324	70	.	.	PUNCT
inlawrev-27450	324	71	code	code	NOUN
inlawrev-27450	324	72	section	section	NOUN
inlawrev-27450	324	73	6	6	NUM
inlawrev-27450	324	74	-	-	SYM
inlawrev-27450	324	75	1.1	1.1	NUM
inlawrev-27450	324	76	-	-	PUNCT
inlawrev-27450	324	77	11	11	NUM
inlawrev-27450	324	78	-	-	SYM
inlawrev-27450	324	79	3.5	3.5	NUM
inlawrev-27450	324	80	provide[d	provide[d	NOUN
inlawrev-27450	324	81	]	]	PUNCT
inlawrev-27450	324	82	the	the	DET
inlawrev-27450	324	83	application	application	NOUN
inlawrev-27450	324	84	process	process	NOUN
inlawrev-27450	324	85	and	and	CCONJ
inlawrev-27450	324	86	procedures	procedure	NOUN
inlawrev-27450	324	87	for	for	ADP
inlawrev-27450	324	88	a	a	DET
inlawrev-27450	324	89	not	not	PART
inlawrev-27450	324	90	-	-	PUNCT
inlawrev-27450	324	91	for	for	ADP
inlawrev-27450	324	92	-	-	PUNCT
inlawrev-27450	324	93	profit	profit	NOUN
inlawrev-27450	324	94	corporation	corporation	NOUN
inlawrev-27450	324	95	to	to	PART
inlawrev-27450	324	96	acquire	acquire	VERB
inlawrev-27450	324	97	or	or	CCONJ
inlawrev-27450	324	98	retain	retain	VERB
inlawrev-27450	324	99	a	a	DET
inlawrev-27450	324	100	property	property	NOUN
inlawrev-27450	324	101	tax	tax	NOUN
inlawrev-27450	324	102	exemption	exemption	NOUN
inlawrev-27450	324	103	for	for	ADP
inlawrev-27450	324	104	its	its	PRON
inlawrev-27450	324	105	property	property	NOUN
inlawrev-27450	324	106	.	.	PUNCT
inlawrev-27450	325	1	”149	”149	PUNCT
inlawrev-27450	325	2	the	the	DET
inlawrev-27450	325	3	court	court	NOUN
inlawrev-27450	325	4	concluded	conclude	VERB
inlawrev-27450	325	5	that	that	SCONJ
inlawrev-27450	325	6	this	this	DET
inlawrev-27450	325	7	provision	provision	NOUN
inlawrev-27450	325	8	did	do	AUX
inlawrev-27450	325	9	not	not	PART
inlawrev-27450	325	10	apply	apply	VERB
inlawrev-27450	325	11	to	to	ADP
inlawrev-27450	325	12	riley	riley	NOUN
inlawrev-27450	325	13	-	-	PUNCT
inlawrev-27450	325	14	roberts	roberts	PROPN
inlawrev-27450	325	15	because	because	SCONJ
inlawrev-27450	325	16	it	it	PRON
inlawrev-27450	325	17	was	be	AUX
inlawrev-27450	325	18	a	a	DET
inlawrev-27450	325	19	for	for	ADP
inlawrev-27450	325	20	-	-	PUNCT
inlawrev-27450	325	21	profit	profit	NOUN
inlawrev-27450	325	22	business	business	NOUN
inlawrev-27450	325	23	,	,	PUNCT
inlawrev-27450	325	24	not	not	PART
inlawrev-27450	325	25	a	a	DET
inlawrev-27450	325	26	not	not	PART
inlawrev-27450	325	27	-	-	PUNCT
inlawrev-27450	325	28	for	for	ADP
inlawrev-27450	325	29	-	-	PUNCT
inlawrev-27450	325	30	profit	profit	NOUN
inlawrev-27450	325	31	one.150	one.150	NOUN
inlawrev-27450	325	32	the	the	DET
inlawrev-27450	325	33	tax	tax	NOUN
inlawrev-27450	325	34	court	court	NOUN
inlawrev-27450	325	35	considered	consider	VERB
inlawrev-27450	325	36	sua	sua	PROPN
inlawrev-27450	325	37	sponte	sponte	PROPN
inlawrev-27450	325	38	indiana	indiana	PROPN
inlawrev-27450	325	39	code	code	PROPN
inlawrev-27450	325	40	section	section	NOUN
inlawrev-27450	325	41	6	6	NUM
inlawrev-27450	325	42	-	-	SYM
inlawrev-27450	325	43	1.1	1.1	NUM
inlawrev-27450	325	44	-	-	PUNCT
inlawrev-27450	325	45	11	11	NUM
inlawrev-27450	325	46	-	-	PUNCT
inlawrev-27450	325	47	3(a	3(a	NUM
inlawrev-27450	325	48	)	)	PUNCT
inlawrev-27450	325	49	,	,	PUNCT
inlawrev-27450	325	50	the	the	DET
inlawrev-27450	325	51	counterpart	counterpart	NOUN
inlawrev-27450	325	52	to	to	ADP
inlawrev-27450	325	53	indiana	indiana	PROPN
inlawrev-27450	325	54	code	code	PROPN
inlawrev-27450	325	55	section	section	NOUN
inlawrev-27450	325	56	6	6	NUM
inlawrev-27450	325	57	-	-	SYM
inlawrev-27450	325	58	1.1	1.1	NUM
inlawrev-27450	325	59	-	-	PUNCT
inlawrev-27450	325	60	11	11	NUM
inlawrev-27450	325	61	-	-	SYM
inlawrev-27450	325	62	3.5	3.5	NUM
inlawrev-27450	325	63	,	,	PUNCT
inlawrev-27450	325	64	which	which	PRON
inlawrev-27450	325	65	contained	contain	VERB
inlawrev-27450	325	66	the	the	DET
inlawrev-27450	325	67	application	application	NOUN
inlawrev-27450	325	68	procedures	procedure	NOUN
inlawrev-27450	325	69	a	a	DET
inlawrev-27450	325	70	for	for	ADP
inlawrev-27450	325	71	-	-	PUNCT
inlawrev-27450	325	72	profit	profit	NOUN
inlawrev-27450	325	73	entity	entity	NOUN
inlawrev-27450	325	74	such	such	ADJ
inlawrev-27450	325	75	as	as	ADP
inlawrev-27450	325	76	riley	riley	PROPN
inlawrev-27450	325	77	-	-	PUNCT
inlawrev-27450	325	78	roberts	roberts	PROPN
inlawrev-27450	325	79	uses	use	VERB
inlawrev-27450	325	80	to	to	PART
inlawrev-27450	325	81	acquire	acquire	VERB
inlawrev-27450	325	82	or	or	CCONJ
inlawrev-27450	325	83	retain	retain	VERB
inlawrev-27450	325	84	a	a	DET
inlawrev-27450	325	85	property	property	NOUN
inlawrev-27450	325	86	tax	tax	NOUN
inlawrev-27450	325	87	exemption.151	exemption.151	NOUN
inlawrev-27450	325	88	the	the	DET
inlawrev-27450	325	89	court	court	NOUN
inlawrev-27450	325	90	concluded	conclude	VERB
inlawrev-27450	325	91	that	that	SCONJ
inlawrev-27450	325	92	this	this	DET
inlawrev-27450	325	93	statute	statute	NOUN
inlawrev-27450	325	94	did	do	AUX
inlawrev-27450	325	95	“	"	PUNCT
inlawrev-27450	325	96	not	not	PART
inlawrev-27450	325	97	confer	confer	VERB
inlawrev-27450	325	98	any	any	DET
inlawrev-27450	325	99	authority	authority	NOUN
inlawrev-27450	325	100	to	to	ADP
inlawrev-27450	325	101	[	[	X
inlawrev-27450	325	102	the	the	DET
inlawrev-27450	325	103	ptaboa	ptaboa	NOUN
inlawrev-27450	325	104	]	]	PUNCT
inlawrev-27450	325	105	to	to	PART
inlawrev-27450	325	106	review	review	VERB
inlawrev-27450	325	107	or	or	CCONJ
inlawrev-27450	325	108	revoke	revoke	VERB
inlawrev-27450	325	109	an	an	DET
inlawrev-27450	325	110	existing	exist	VERB
inlawrev-27450	325	111	charitable	charitable	ADJ
inlawrev-27450	325	112	purposes	purpose	NOUN
inlawrev-27450	325	113	exemption	exemption	NOUN
inlawrev-27450	325	114	.	.	PUNCT
inlawrev-27450	326	1	”152	”152	VERB
inlawrev-27450	326	2	the	the	DET
inlawrev-27450	326	3	tax	tax	NOUN
inlawrev-27450	326	4	court	court	NOUN
inlawrev-27450	326	5	further	far	ADV
inlawrev-27450	326	6	explained	explain	VERB
inlawrev-27450	326	7	that	that	SCONJ
inlawrev-27450	326	8	indiana	indiana	PROPN
inlawrev-27450	326	9	code	code	PROPN
inlawrev-27450	326	10	section	section	NOUN
inlawrev-27450	326	11	6	6	NUM
inlawrev-27450	326	12	-	-	SYM
inlawrev-27450	326	13	1.1	1.1	NUM
inlawrev-27450	326	14	-	-	PUNCT
inlawrev-27450	326	15	11	11	NUM
inlawrev-27450	326	16	-	-	SYM
inlawrev-27450	326	17	4	4	NUM
inlawrev-27450	326	18	specified	specify	VERB
inlawrev-27450	326	19	only	only	ADV
inlawrev-27450	326	20	the	the	DET
inlawrev-27450	326	21	circumstances	circumstance	NOUN
inlawrev-27450	326	22	under	under	ADP
inlawrev-27450	326	23	which	which	PRON
inlawrev-27450	326	24	an	an	DET
inlawrev-27450	326	25	exemption	exemption	NOUN
inlawrev-27450	326	26	application	application	NOUN
inlawrev-27450	326	27	need	need	AUX
inlawrev-27450	326	28	not	not	PART
inlawrev-27450	326	29	be	be	AUX
inlawrev-27450	326	30	filed.153	filed.153	VERB
inlawrev-27450	326	31	the	the	DET
inlawrev-27450	326	32	court	court	NOUN
inlawrev-27450	326	33	concluded	conclude	VERB
inlawrev-27450	326	34	that	that	SCONJ
inlawrev-27450	326	35	“	"	PUNCT
inlawrev-27450	326	36	[	[	X
inlawrev-27450	326	37	n]othing	n]othe	VERB
inlawrev-27450	326	38	within	within	ADP
inlawrev-27450	326	39	the	the	DET
inlawrev-27450	326	40	plain	plain	ADJ
inlawrev-27450	326	41	terms	term	NOUN
inlawrev-27450	326	42	of	of	ADP
inlawrev-27450	326	43	this	this	DET
inlawrev-27450	326	44	statute	statute	NOUN
inlawrev-27450	326	45	expresses	express	VERB
inlawrev-27450	326	46	or	or	CCONJ
inlawrev-27450	326	47	implies	imply	VERB
inlawrev-27450	326	48	that	that	SCONJ
inlawrev-27450	326	49	the	the	DET
inlawrev-27450	326	50	ptaboa	ptaboa	NOUN
inlawrev-27450	326	51	has	have	VERB
inlawrev-27450	326	52	authority	authority	NOUN
inlawrev-27450	326	53	to	to	PART
inlawrev-27450	326	54	revoke	revoke	VERB
inlawrev-27450	326	55	,	,	PUNCT
inlawrev-27450	326	56	disallow	disallow	NOUN
inlawrev-27450	326	57	,	,	PUNCT
inlawrev-27450	326	58	or	or	CCONJ
inlawrev-27450	326	59	suspend	suspend	VERB
inlawrev-27450	326	60	a	a	DET
inlawrev-27450	326	61	charitable	charitable	ADJ
inlawrev-27450	326	62	purposes	purpose	NOUN
inlawrev-27450	326	63	exemption	exemption	NOUN
inlawrev-27450	326	64	.	.	PUNCT
inlawrev-27450	327	1	”154	”154	PROPN
inlawrev-27450	327	2	finally	finally	ADV
inlawrev-27450	327	3	,	,	PUNCT
inlawrev-27450	327	4	with	with	ADP
inlawrev-27450	327	5	regard	regard	NOUN
inlawrev-27450	327	6	to	to	ADP
inlawrev-27450	327	7	third	third	ADJ
inlawrev-27450	327	8	section	section	NOUN
inlawrev-27450	327	9	referenced	reference	VERB
inlawrev-27450	327	10	in	in	ADP
inlawrev-27450	327	11	chapter	chapter	NOUN
inlawrev-27450	327	12	11	11	NUM
inlawrev-27450	327	13	,	,	PUNCT
inlawrev-27450	327	14	indiana	indiana	PROPN
inlawrev-27450	327	15	code	code	PROPN
inlawrev-27450	327	16	section	section	NOUN
inlawrev-27450	327	17	6	6	NUM
inlawrev-27450	327	18	-	-	SYM
inlawrev-27450	327	19	1.1	1.1	NUM
inlawrev-27450	327	20	-	-	PUNCT
inlawrev-27450	327	21	11	11	NUM
inlawrev-27450	327	22	-	-	SYM
inlawrev-27450	327	23	7	7	NUM
inlawrev-27450	328	1	,	,	PUNCT
inlawrev-27450	328	2	the	the	DET
inlawrev-27450	328	3	tax	tax	NOUN
inlawrev-27450	328	4	court	court	NOUN
inlawrev-27450	328	5	said	say	VERB
inlawrev-27450	328	6	that	that	SCONJ
inlawrev-27450	328	7	it	it	PRON
inlawrev-27450	328	8	did	do	AUX
inlawrev-27450	328	9	“	"	PUNCT
inlawrev-27450	328	10	give	give	VERB
inlawrev-27450	328	11	[	[	X
inlawrev-27450	328	12	]	]	X
inlawrev-27450	328	13	a	a	DET
inlawrev-27450	328	14	county	county	NOUN
inlawrev-27450	328	15	ptabao	ptabao	VERB
inlawrev-27450	328	16	only	only	ADV
inlawrev-27450	328	17	the	the	DET
inlawrev-27450	328	18	power	power	NOUN
inlawrev-27450	328	19	to	to	PART
inlawrev-27450	328	20	approve	approve	VERB
inlawrev-27450	328	21	or	or	CCONJ
inlawrev-27450	328	22	disapprove	disapprove	VERB
inlawrev-27450	328	23	an	an	DET
inlawrev-27450	328	24	exemption	exemption	NOUN
inlawrev-27450	328	25	application	application	NOUN
inlawrev-27450	328	26	.	.	PUNCT
inlawrev-27450	328	27	”155	”155	PUNCT
inlawrev-27450	329	1	the	the	DET
inlawrev-27450	329	2	key	key	ADJ
inlawrev-27450	329	3	word	word	NOUN
inlawrev-27450	329	4	in	in	ADP
inlawrev-27450	329	5	the	the	DET
inlawrev-27450	329	6	statute	statute	NOUN
inlawrev-27450	329	7	,	,	PUNCT
inlawrev-27450	329	8	however	however	ADV
inlawrev-27450	329	9	,	,	PUNCT
inlawrev-27450	329	10	said	say	VERB
inlawrev-27450	329	11	the	the	DET
inlawrev-27450	329	12	court	court	NOUN
inlawrev-27450	329	13	,	,	PUNCT
inlawrev-27450	329	14	was	be	AUX
inlawrev-27450	329	15	“	"	PUNCT
inlawrev-27450	329	16	application	application	NOUN
inlawrev-27450	329	17	.	.	PUNCT
inlawrev-27450	330	1	”156	”156	NOUN
inlawrev-27450	331	1	this	this	DET
inlawrev-27450	331	2	statutory	statutory	ADJ
inlawrev-27450	331	3	provision	provision	NOUN
inlawrev-27450	331	4	did	do	AUX
inlawrev-27450	331	5	not	not	PART
inlawrev-27450	331	6	,	,	PUNCT
inlawrev-27450	331	7	therefore	therefore	ADV
inlawrev-27450	331	8	,	,	PUNCT
inlawrev-27450	331	9	confer	confer	VERB
inlawrev-27450	331	10	any	any	DET
inlawrev-27450	331	11	authority	authority	NOUN
inlawrev-27450	331	12	to	to	ADP
inlawrev-27450	331	13	the	the	DET
inlawrev-27450	331	14	ptaboa	ptaboa	NOUN
inlawrev-27450	331	15	to	to	PART
inlawrev-27450	331	16	review	review	VERB
inlawrev-27450	331	17	or	or	CCONJ
inlawrev-27450	331	18	revoke	revoke	VERB
inlawrev-27450	331	19	riley	riley	NOUN
inlawrev-27450	331	20	-	-	PUNCT
inlawrev-27450	331	21	roberts	roberts	PROPN
inlawrev-27450	331	22	’	'	PUNCT
inlawrev-27450	331	23	2010	2010	NUM
inlawrev-27450	331	24	charitable	charitable	ADJ
inlawrev-27450	331	25	-	-	PUNCT
inlawrev-27450	331	26	purposes	purpose	NOUN
inlawrev-27450	331	27	exemption	exemption	NOUN
inlawrev-27450	331	28	;	;	PUNCT
inlawrev-27450	331	29	this	this	PRON
inlawrev-27450	331	30	was	be	AUX
inlawrev-27450	331	31	because	because	SCONJ
inlawrev-27450	331	32	:	:	PUNCT
inlawrev-27450	331	33	(	(	PUNCT
inlawrev-27450	331	34	a	a	X
inlawrev-27450	331	35	)	)	PUNCT
inlawrev-27450	331	36	“	"	PUNCT
inlawrev-27450	331	37	there	there	ADV
inlawrev-27450	332	1	[	[	X
inlawrev-27450	332	2	wa]s	wa]s	NOUN
inlawrev-27450	332	3	no	no	DET
inlawrev-27450	332	4	evidence	evidence	NOUN
inlawrev-27450	332	5	that	that	SCONJ
inlawrev-27450	332	6	riley	riley	PROPN
inlawrev-27450	332	7	-	-	PUNCT
inlawrev-27450	332	8	roberts	roberts	PROPN
inlawrev-27450	332	9	filed	file	VERB
inlawrev-27450	332	10	an	an	DET
inlawrev-27450	332	11	exemption	exemption	NOUN
inlawrev-27450	332	12	application	application	NOUN
inlawrev-27450	332	13	for	for	ADP
inlawrev-27450	332	14	the	the	DET
inlawrev-27450	332	15	2010	2010	NUM
inlawrev-27450	332	16	tax	tax	NOUN
inlawrev-27450	332	17	year	year	NOUN
inlawrev-27450	332	18	”	"	PUNCT
inlawrev-27450	332	19	that	that	PRON
inlawrev-27450	332	20	the	the	DET
inlawrev-27450	332	21	ptabao	ptabao	NOUN
inlawrev-27450	332	22	could	could	AUX
inlawrev-27450	332	23	approve	approve	VERB
inlawrev-27450	332	24	or	or	CCONJ
inlawrev-27450	332	25	disapprove.157	disapprove.157	VERB
inlawrev-27450	332	26	the	the	DET
inlawrev-27450	332	27	worksheet	worksheet	NOUN
inlawrev-27450	332	28	prepared	prepare	VERB
inlawrev-27450	332	29	by	by	ADP
inlawrev-27450	332	30	riley	riley	PROPN
inlawrev-27450	332	31	-	-	PUNCT
inlawrev-27450	332	32	roberts	roberts	PROPN
inlawrev-27450	332	33	at	at	ADP
inlawrev-27450	332	34	the	the	DET
inlawrev-27450	332	35	ptaboa	ptaboa	NOUN
inlawrev-27450	332	36	’s	’s	PART
inlawrev-27450	332	37	request	request	NOUN
inlawrev-27450	332	38	did	do	AUX
inlawrev-27450	332	39	not	not	PART
inlawrev-27450	332	40	constitute	constitute	VERB
inlawrev-27450	332	41	an	an	DET
inlawrev-27450	332	42	exemption	exemption	NOUN
inlawrev-27450	332	43	application	application	NOUN
inlawrev-27450	332	44	because	because	SCONJ
inlawrev-27450	332	45	the	the	DET
inlawrev-27450	332	46	evidence	evidence	NOUN
inlawrev-27450	332	47	before	before	SCONJ
inlawrev-27450	332	48	the	the	DET
inlawrev-27450	332	49	ibtr	ibtr	NOUN
inlawrev-27450	332	50	failed	fail	VERB
inlawrev-27450	332	51	to	to	PART
inlawrev-27450	332	52	demonstrate	demonstrate	VERB
inlawrev-27450	332	53	that	that	SCONJ
inlawrev-27450	332	54	it	it	PRON
inlawrev-27450	332	55	was	be	AUX
inlawrev-27450	332	56	prescribed	prescribe	VERB
inlawrev-27450	332	57	by	by	ADP
inlawrev-27450	332	58	the	the	DET
inlawrev-27450	332	59	dlgf.158	dlgf.158	PROPN
inlawrev-27450	332	60	further	far	ADV
inlawrev-27450	332	61	,	,	PUNCT
inlawrev-27450	332	62	riley	riley	PROPN
inlawrev-27450	332	63	-	-	PUNCT
inlawrev-27450	332	64	roberts	roberts	PROPN
inlawrev-27450	332	65	was	be	AUX
inlawrev-27450	332	66	not	not	PART
inlawrev-27450	332	67	required	require	VERB
inlawrev-27450	332	68	to	to	PART
inlawrev-27450	332	69	file	file	VERB
inlawrev-27450	332	70	an	an	DET
inlawrev-27450	332	71	exemption	exemption	NOUN
inlawrev-27450	332	72	application	application	NOUN
inlawrev-27450	332	73	for	for	ADP
inlawrev-27450	332	74	2010	2010	NUM
inlawrev-27450	332	75	because	because	SCONJ
inlawrev-27450	332	76	it	it	PRON
inlawrev-27450	332	77	had	have	AUX
inlawrev-27450	332	78	done	do	VERB
inlawrev-27450	332	79	so	so	ADV
inlawrev-27450	332	80	in	in	ADP
inlawrev-27450	332	81	2008	2008	NUM
inlawrev-27450	332	82	,	,	PUNCT
inlawrev-27450	332	83	it	it	PRON
inlawrev-27450	332	84	received	receive	VERB
inlawrev-27450	332	85	a	a	DET
inlawrev-27450	332	86	54	54	NUM
inlawrev-27450	332	87	%	%	NOUN
inlawrev-27450	332	88	charitable	charitable	ADJ
inlawrev-27450	332	89	-	-	PUNCT
inlawrev-27450	332	90	purposes	purpose	NOUN
inlawrev-27450	332	91	exemption	exemption	NOUN
inlawrev-27450	332	92	for	for	ADP
inlawrev-27450	332	93	that	that	DET
inlawrev-27450	332	94	year	year	NOUN
inlawrev-27450	332	95	,	,	PUNCT
inlawrev-27450	332	96	and	and	CCONJ
inlawrev-27450	332	97	its	its	PRON
inlawrev-27450	332	98	147	147	NUM
inlawrev-27450	332	99	.	.	PUNCT
inlawrev-27450	333	1	i	i	PRON
inlawrev-27450	333	2	d.	d.	PROPN
inlawrev-27450	333	3	148	148	NUM
inlawrev-27450	333	4	.	.	PUNCT
inlawrev-27450	334	1	i	i	PRON
inlawrev-27450	334	2	d.	d.	PROPN
inlawrev-27450	334	3	at	at	ADP
inlawrev-27450	334	4	169	169	NUM
inlawrev-27450	334	5	,	,	PUNCT
inlawrev-27450	334	6	173	173	NUM
inlawrev-27450	334	7	-	-	SYM
inlawrev-27450	334	8	74	74	NUM
inlawrev-27450	334	9	(	(	PUNCT
inlawrev-27450	334	10	citing	cite	VERB
inlawrev-27450	334	11	ind	ind	NOUN
inlawrev-27450	334	12	.	.	PUNCT
inlawrev-27450	335	1	code	code	PROPN
inlawrev-27450	335	2	§	§	PROPN
inlawrev-27450	335	3	§	§	PROPN
inlawrev-27450	335	4	6	6	NUM
inlawrev-27450	335	5	-	-	SYM
inlawrev-27450	335	6	1.1	1.1	NUM
inlawrev-27450	335	7	-	-	PUNCT
inlawrev-27450	335	8	11	11	NUM
inlawrev-27450	335	9	-	-	SYM
inlawrev-27450	335	10	3.5	3.5	NUM
inlawrev-27450	335	11	,	,	PUNCT
inlawrev-27450	335	12	-4	-4	INTJ
inlawrev-27450	335	13	,	,	PUNCT
inlawrev-27450	335	14	-7	-7	INTJ
inlawrev-27450	335	15	;	;	PUNCT
inlawrev-27450	335	16	6	6	NUM
inlawrev-27450	335	17	-	-	SYM
inlawrev-27450	335	18	1.1	1.1	NUM
inlawrev-27450	335	19	-	-	PUNCT
inlawrev-27450	335	20	13	13	NUM
inlawrev-27450	335	21	-	-	SYM
inlawrev-27450	335	22	2	2	NUM
inlawrev-27450	335	23	to	to	ADP
inlawrev-27450	335	24	-4	-4	ADJ
inlawrev-27450	335	25	)	)	PUNCT
inlawrev-27450	335	26	.	.	PUNCT
inlawrev-27450	336	1	149	149	NUM
inlawrev-27450	336	2	.	.	PUNCT
inlawrev-27450	337	1	i	i	PRON
inlawrev-27450	337	2	d.	d.	PROPN
inlawrev-27450	337	3	at	at	ADP
inlawrev-27450	337	4	169	169	NUM
inlawrev-27450	337	5	-	-	SYM
inlawrev-27450	337	6	70	70	NUM
inlawrev-27450	337	7	.	.	PUNCT
inlawrev-27450	338	1	150	150	NUM
inlawrev-27450	338	2	.	.	PUNCT
inlawrev-27450	339	1	i	i	PRON
inlawrev-27450	339	2	d.	d.	PROPN
inlawrev-27450	339	3	at	at	ADP
inlawrev-27450	339	4	170	170	NUM
inlawrev-27450	339	5	.	.	PUNCT
inlawrev-27450	339	6	151	151	NUM
inlawrev-27450	339	7	.	.	PUNCT
inlawrev-27450	340	1	i	i	PRON
inlawrev-27450	340	2	d.	d.	PROPN
inlawrev-27450	340	3	152	152	NUM
inlawrev-27450	340	4	.	.	PUNCT
inlawrev-27450	341	1	i	i	PRON
inlawrev-27450	341	2	d.	d.	PROPN
inlawrev-27450	341	3	(	(	PUNCT
inlawrev-27450	341	4	citing	cite	VERB
inlawrev-27450	341	5	southlake	southlake	NOUN
inlawrev-27450	341	6	ind	ind	PROPN
inlawrev-27450	341	7	.	.	PROPN
inlawrev-27450	341	8	,	,	PUNCT
inlawrev-27450	341	9	llc	llc	PROPN
inlawrev-27450	341	10	v.	v.	PROPN
inlawrev-27450	341	11	lake	lake	PROPN
inlawrev-27450	341	12	cnty	cnty	PROPN
inlawrev-27450	341	13	.	.	PUNCT
inlawrev-27450	342	1	assessor	assessor	NOUN
inlawrev-27450	342	2	,	,	PUNCT
inlawrev-27450	342	3	174	174	NUM
inlawrev-27450	342	4	n.e.3d	n.e.3d	NUM
inlawrev-27450	342	5	177	177	NUM
inlawrev-27450	342	6	,	,	PUNCT
inlawrev-27450	342	7	179	179	NUM
inlawrev-27450	342	8	(	(	PUNCT
inlawrev-27450	342	9	ind	ind	NOUN
inlawrev-27450	342	10	.	.	PUNCT
inlawrev-27450	342	11	2021	2021	NUM
inlawrev-27450	342	12	)	)	PUNCT
inlawrev-27450	342	13	)	)	PUNCT
inlawrev-27450	342	14	.	.	PUNCT
inlawrev-27450	343	1	153	153	NUM
inlawrev-27450	343	2	.	.	PUNCT
inlawrev-27450	344	1	i	i	PRON
inlawrev-27450	344	2	d.	d.	PROPN
inlawrev-27450	344	3	at	at	ADP
inlawrev-27450	344	4	170	170	NUM
inlawrev-27450	344	5	-	-	SYM
inlawrev-27450	344	6	71	71	NUM
inlawrev-27450	344	7	.	.	PUNCT
inlawrev-27450	344	8	154	154	NUM
inlawrev-27450	344	9	.	.	PUNCT
inlawrev-27450	345	1	i	i	PRON
inlawrev-27450	345	2	d.	d.	PROPN
inlawrev-27450	345	3	at	at	ADP
inlawrev-27450	345	4	172	172	NUM
inlawrev-27450	345	5	.	.	PROPN
inlawrev-27450	345	6	155	155	NUM
inlawrev-27450	345	7	.	.	PUNCT
inlawrev-27450	346	1	i	i	PRON
inlawrev-27450	346	2	d.	d.	PROPN
inlawrev-27450	346	3	156	156	NUM
inlawrev-27450	346	4	.	.	PUNCT
inlawrev-27450	347	1	i	i	PRON
inlawrev-27450	347	2	d.	d.	PROPN
inlawrev-27450	347	3	at	at	ADP
inlawrev-27450	347	4	173	173	NUM
inlawrev-27450	347	5	.	.	PUNCT
inlawrev-27450	348	1	157	157	NUM
inlawrev-27450	348	2	.	.	PUNCT
inlawrev-27450	349	1	i	i	PRON
inlawrev-27450	349	2	d.	d.	PROPN
inlawrev-27450	349	3	158	158	NUM
inlawrev-27450	349	4	.	.	PUNCT
inlawrev-27450	350	1	i	i	PRON
inlawrev-27450	350	2	d.	d.	PROPN
inlawrev-27450	350	3	at	at	ADP
inlawrev-27450	350	4	173	173	NUM
inlawrev-27450	350	5	.	.	PUNCT
inlawrev-27450	351	1	2023	2023	NUM
inlawrev-27450	351	2	]	]	PUNCT
inlawrev-27450	351	3	tax	tax	NOUN
inlawrev-27450	351	4	law	law	NOUN
inlawrev-27450	351	5	841	841	NUM
inlawrev-27450	351	6	“	"	PUNCT
inlawrev-27450	351	7	ownership	ownership	NOUN
inlawrev-27450	351	8	,	,	PUNCT
inlawrev-27450	351	9	occupancy	occupancy	NOUN
inlawrev-27450	351	10	,	,	PUNCT
inlawrev-27450	351	11	and	and	CCONJ
inlawrev-27450	351	12	use	use	NOUN
inlawrev-27450	351	13	of	of	ADP
inlawrev-27450	351	14	the	the	DET
inlawrev-27450	351	15	property	property	NOUN
inlawrev-27450	351	16	had	have	AUX
inlawrev-27450	351	17	not	not	PART
inlawrev-27450	351	18	changed	change	VERB
inlawrev-27450	351	19	since	since	SCONJ
inlawrev-27450	351	20	”	"	PUNCT
inlawrev-27450	351	21	then.159	then.159	PROPN
inlawrev-27450	351	22	accordingly	accordingly	ADV
inlawrev-27450	351	23	,	,	PUNCT
inlawrev-27450	351	24	the	the	DET
inlawrev-27450	351	25	tax	tax	NOUN
inlawrev-27450	351	26	court	court	NOUN
inlawrev-27450	351	27	concluded	conclude	VERB
inlawrev-27450	351	28	that	that	SCONJ
inlawrev-27450	351	29	the	the	DET
inlawrev-27450	351	30	plain	plain	ADJ
inlawrev-27450	351	31	language	language	NOUN
inlawrev-27450	351	32	of	of	ADP
inlawrev-27450	351	33	indiana	indiana	PROPN
inlawrev-27450	351	34	code	code	PROPN
inlawrev-27450	351	35	section	section	NOUN
inlawrev-27450	351	36	6	6	NUM
inlawrev-27450	351	37	-	-	SYM
inlawrev-27450	351	38	1.1	1.1	NUM
inlawrev-27450	351	39	-	-	PUNCT
inlawrev-27450	351	40	11	11	NUM
inlawrev-27450	351	41	-	-	SYM
inlawrev-27450	351	42	7	7	NUM
inlawrev-27450	351	43	,	,	PUNCT
inlawrev-27450	351	44	like	like	ADP
inlawrev-27450	351	45	that	that	PRON
inlawrev-27450	351	46	in	in	ADP
inlawrev-27450	351	47	the	the	DET
inlawrev-27450	351	48	other	other	ADJ
inlawrev-27450	351	49	two	two	NUM
inlawrev-27450	351	50	chapter	chapter	NOUN
inlawrev-27450	351	51	11	11	NUM
inlawrev-27450	351	52	statutes	statute	NOUN
inlawrev-27450	351	53	,	,	PUNCT
inlawrev-27450	351	54	gave	give	VERB
inlawrev-27450	351	55	the	the	DET
inlawrev-27450	351	56	ptaboa	ptaboa	NOUN
inlawrev-27450	351	57	no	no	DET
inlawrev-27450	351	58	authority	authority	NOUN
inlawrev-27450	351	59	to	to	PART
inlawrev-27450	351	60	revoke	revoke	VERB
inlawrev-27450	351	61	riley	riley	NOUN
inlawrev-27450	351	62	-	-	PUNCT
inlawrev-27450	351	63	roberts	roberts	PROPN
inlawrev-27450	351	64	’s	’s	PART
inlawrev-27450	351	65	2010	2010	NUM
inlawrev-27450	351	66	exemption.160	exemption.160	VERB
inlawrev-27450	351	67	the	the	DET
inlawrev-27450	351	68	tax	tax	NOUN
inlawrev-27450	351	69	court	court	NOUN
inlawrev-27450	351	70	interpreted	interpret	VERB
inlawrev-27450	351	71	the	the	DET
inlawrev-27450	351	72	three	three	NUM
inlawrev-27450	351	73	sections	section	NOUN
inlawrev-27450	351	74	in	in	ADP
inlawrev-27450	351	75	chapter	chapter	NOUN
inlawrev-27450	351	76	13	13	NUM
inlawrev-27450	351	77	as	as	ADP
inlawrev-27450	351	78	authorizing	authorize	VERB
inlawrev-27450	351	79	a	a	DET
inlawrev-27450	351	80	county	county	NOUN
inlawrev-27450	351	81	ptaboa	ptaboa	NOUN
inlawrev-27450	351	82	“	"	PUNCT
inlawrev-27450	351	83	to	to	PART
inlawrev-27450	351	84	make	make	VERB
inlawrev-27450	351	85	specific	specific	ADJ
inlawrev-27450	351	86	changes	change	NOUN
inlawrev-27450	351	87	to	to	ADP
inlawrev-27450	351	88	‘	'	PUNCT
inlawrev-27450	351	89	tangible	tangible	ADJ
inlawrev-27450	351	90	property	property	NOUN
inlawrev-27450	351	91	assessments	assessment	NOUN
inlawrev-27450	351	92	’	'	PUNCT
inlawrev-27450	351	93	”	"	PUNCT
inlawrev-27450	351	94	performed	perform	VERB
inlawrev-27450	351	95	during	during	ADP
inlawrev-27450	351	96	the	the	DET
inlawrev-27450	351	97	preceding	precede	VERB
inlawrev-27450	351	98	assessment.161	assessment.161	NOUN
inlawrev-27450	351	99	in	in	ADP
inlawrev-27450	351	100	other	other	ADJ
inlawrev-27450	351	101	words	word	NOUN
inlawrev-27450	351	102	,	,	PUNCT
inlawrev-27450	351	103	these	these	DET
inlawrev-27450	351	104	three	three	NUM
inlawrev-27450	351	105	sections	section	NOUN
inlawrev-27450	351	106	“	"	PUNCT
inlawrev-27450	351	107	authorize[d	authorize[d	PROPN
inlawrev-27450	351	108	]	]	PUNCT
inlawrev-27450	351	109	a	a	DET
inlawrev-27450	351	110	county	county	NOUN
inlawrev-27450	351	111	ptaboa	ptaboa	NOUN
inlawrev-27450	351	112	to	to	PART
inlawrev-27450	351	113	correct	correct	VERB
inlawrev-27450	351	114	errors	error	NOUN
inlawrev-27450	351	115	on	on	ADP
inlawrev-27450	351	116	the	the	DET
inlawrev-27450	351	117	assessment	assessment	NOUN
inlawrev-27450	351	118	rolls	roll	VERB
inlawrev-27450	351	119	that	that	SCONJ
inlawrev-27450	351	120	[	[	X
inlawrev-27450	351	121	wer]e	wer]e	ADV
inlawrev-27450	351	122	related	relate	VERB
inlawrev-27450	351	123	to	to	ADP
inlawrev-27450	351	124	the	the	DET
inlawrev-27450	351	125	names	name	NOUN
inlawrev-27450	351	126	of	of	ADP
inlawrev-27450	351	127	persons	person	NOUN
inlawrev-27450	351	128	,	,	PUNCT
inlawrev-27450	351	129	descriptions	description	NOUN
inlawrev-27450	351	130	of	of	ADP
inlawrev-27450	351	131	tangible	tangible	ADJ
inlawrev-27450	351	132	property	property	NOUN
inlawrev-27450	351	133	,	,	PUNCT
inlawrev-27450	351	134	and	and	CCONJ
inlawrev-27450	351	135	assessed	assessed	ADJ
inlawrev-27450	351	136	values	value	NOUN
inlawrev-27450	351	137	of	of	ADP
inlawrev-27450	351	138	tangible	tangible	ADJ
inlawrev-27450	351	139	property	property	NOUN
inlawrev-27450	351	140	”	"	PUNCT
inlawrev-27450	351	141	but	but	CCONJ
inlawrev-27450	351	142	did	do	AUX
inlawrev-27450	351	143	not	not	PART
inlawrev-27450	351	144	give	give	VERB
inlawrev-27450	351	145	a	a	DET
inlawrev-27450	351	146	ptaboa	ptaboa	NOUN
inlawrev-27450	351	147	the	the	DET
inlawrev-27450	351	148	authority	authority	NOUN
inlawrev-27450	351	149	to	to	PART
inlawrev-27450	351	150	review	review	VERB
inlawrev-27450	351	151	or	or	CCONJ
inlawrev-27450	351	152	revoke	revoke	VERB
inlawrev-27450	351	153	charitable	charitable	ADJ
inlawrev-27450	351	154	exemptions.162	exemptions.162	ADP
inlawrev-27450	351	155	the	the	DET
inlawrev-27450	351	156	tax	tax	NOUN
inlawrev-27450	351	157	court	court	NOUN
inlawrev-27450	351	158	reasoned	reason	VERB
inlawrev-27450	351	159	that	that	SCONJ
inlawrev-27450	351	160	,	,	PUNCT
inlawrev-27450	351	161	while	while	SCONJ
inlawrev-27450	351	162	a	a	DET
inlawrev-27450	351	163	“	"	PUNCT
inlawrev-27450	351	164	property	property	NOUN
inlawrev-27450	351	165	tax	tax	NOUN
inlawrev-27450	351	166	exemption	exemption	NOUN
inlawrev-27450	351	167	affects	affect	VERB
inlawrev-27450	351	168	the	the	DET
inlawrev-27450	351	169	tax	tax	NOUN
inlawrev-27450	351	170	liability	liability	NOUN
inlawrev-27450	351	171	of	of	ADP
inlawrev-27450	351	172	a	a	DET
inlawrev-27450	351	173	taxpayer	taxpayer	NOUN
inlawrev-27450	351	174	,	,	PUNCT
inlawrev-27450	351	175	it	it	PRON
inlawrev-27450	351	176	does	do	AUX
inlawrev-27450	351	177	not	not	PART
inlawrev-27450	351	178	alter	alter	VERB
inlawrev-27450	351	179	an	an	DET
inlawrev-27450	351	180	assessment	assessment	NOUN
inlawrev-27450	351	181	(	(	PUNCT
inlawrev-27450	351	182	i.e.	i.e.	X
inlawrev-27450	351	183	,	,	PUNCT
inlawrev-27450	351	184	the	the	DET
inlawrev-27450	351	185	assessed	assessed	ADJ
inlawrev-27450	351	186	value	value	NOUN
inlawrev-27450	351	187	)	)	PUNCT
inlawrev-27450	351	188	of	of	ADP
inlawrev-27450	351	189	the	the	DET
inlawrev-27450	351	190	taxpayer	taxpayer	NOUN
inlawrev-27450	351	191	’s	’s	PART
inlawrev-27450	351	192	property	property	NOUN
inlawrev-27450	351	193	.	.	PUNCT
inlawrev-27450	352	1	”163	”163	PUNCT
inlawrev-27450	353	1	the	the	DET
inlawrev-27450	353	2	court	court	NOUN
inlawrev-27450	353	3	said	say	VERB
inlawrev-27450	353	4	the	the	DET
inlawrev-27450	353	5	evidence	evidence	NOUN
inlawrev-27450	353	6	before	before	ADP
inlawrev-27450	353	7	the	the	DET
inlawrev-27450	353	8	ibtr	ibtr	NOUN
inlawrev-27450	353	9	did	do	AUX
inlawrev-27450	353	10	not	not	PART
inlawrev-27450	353	11	demonstrate	demonstrate	VERB
inlawrev-27450	353	12	that	that	SCONJ
inlawrev-27450	353	13	the	the	DET
inlawrev-27450	353	14	assessment	assessment	NOUN
inlawrev-27450	353	15	roll	roll	NOUN
inlawrev-27450	353	16	needed	need	VERB
inlawrev-27450	353	17	to	to	PART
inlawrev-27450	353	18	be	be	AUX
inlawrev-27450	353	19	corrected	correct	VERB
inlawrev-27450	353	20	because	because	SCONJ
inlawrev-27450	353	21	the	the	DET
inlawrev-27450	353	22	roll	roll	NOUN
inlawrev-27450	353	23	contained	contain	VERB
inlawrev-27450	353	24	erroneous	erroneous	ADJ
inlawrev-27450	353	25	names	name	NOUN
inlawrev-27450	353	26	of	of	ADP
inlawrev-27450	353	27	persons	person	NOUN
inlawrev-27450	353	28	associated	associate	VERB
inlawrev-27450	353	29	with	with	ADP
inlawrev-27450	353	30	the	the	DET
inlawrev-27450	353	31	davlan	davlan	NOUN
inlawrev-27450	353	32	,	,	PUNCT
inlawrev-27450	353	33	an	an	DET
inlawrev-27450	353	34	erroneous	erroneous	ADJ
inlawrev-27450	353	35	description	description	NOUN
inlawrev-27450	353	36	of	of	ADP
inlawrev-27450	353	37	the	the	DET
inlawrev-27450	353	38	davlan	davlan	NOUN
inlawrev-27450	353	39	,	,	PUNCT
inlawrev-27450	353	40	or	or	CCONJ
inlawrev-27450	353	41	a	a	DET
inlawrev-27450	353	42	mistaken	mistaken	ADJ
inlawrev-27450	353	43	assessed	assess	VERB
inlawrev-27450	353	44	value	value	NOUN
inlawrev-27450	353	45	for	for	ADP
inlawrev-27450	353	46	the	the	DET
inlawrev-27450	353	47	davlan.164	davlan.164	NOUN
inlawrev-27450	353	48	accordingly	accordingly	ADV
inlawrev-27450	353	49	,	,	PUNCT
inlawrev-27450	353	50	the	the	DET
inlawrev-27450	353	51	tax	tax	NOUN
inlawrev-27450	353	52	court	court	NOUN
inlawrev-27450	353	53	concluded	conclude	VERB
inlawrev-27450	353	54	that	that	SCONJ
inlawrev-27450	353	55	the	the	DET
inlawrev-27450	353	56	plain	plain	ADJ
inlawrev-27450	353	57	language	language	NOUN
inlawrev-27450	353	58	of	of	ADP
inlawrev-27450	353	59	the	the	DET
inlawrev-27450	353	60	three	three	NUM
inlawrev-27450	353	61	sections	section	NOUN
inlawrev-27450	353	62	in	in	ADP
inlawrev-27450	353	63	chapter	chapter	NOUN
inlawrev-27450	353	64	13	13	NUM
inlawrev-27450	353	65	did	do	AUX
inlawrev-27450	353	66	not	not	PART
inlawrev-27450	353	67	give	give	VERB
inlawrev-27450	353	68	the	the	DET
inlawrev-27450	353	69	ptaboa	ptaboa	NOUN
inlawrev-27450	353	70	the	the	DET
inlawrev-27450	353	71	authority	authority	NOUN
inlawrev-27450	353	72	to	to	PART
inlawrev-27450	353	73	revoke	revoke	VERB
inlawrev-27450	353	74	riley	riley	NOUN
inlawrev-27450	353	75	-	-	PUNCT
inlawrev-27450	353	76	roberts	roberts	PROPN
inlawrev-27450	353	77	’s	’s	PART
inlawrev-27450	353	78	2010	2010	NUM
inlawrev-27450	353	79	exemption.165	exemption.165	NOUN
inlawrev-27450	353	80	the	the	DET
inlawrev-27450	353	81	last	last	ADJ
inlawrev-27450	353	82	issue	issue	NOUN
inlawrev-27450	353	83	before	before	SCONJ
inlawrev-27450	353	84	the	the	DET
inlawrev-27450	353	85	tax	tax	NOUN
inlawrev-27450	353	86	court	court	NOUN
inlawrev-27450	353	87	was	be	AUX
inlawrev-27450	353	88	whether	whether	SCONJ
inlawrev-27450	353	89	the	the	DET
inlawrev-27450	353	90	ibtr	ibtr	VERB
inlawrev-27450	353	91	properly	properly	ADV
inlawrev-27450	353	92	determined	determine	VERB
inlawrev-27450	353	93	that	that	SCONJ
inlawrev-27450	353	94	riley	riley	PROPN
inlawrev-27450	353	95	-	-	PUNCT
inlawrev-27450	353	96	roberts	roberts	PROPN
inlawrev-27450	353	97	had	have	AUX
inlawrev-27450	353	98	made	make	VERB
inlawrev-27450	353	99	material	material	ADJ
inlawrev-27450	353	100	misrepresentations	misrepresentation	NOUN
inlawrev-27450	353	101	in	in	ADP
inlawrev-27450	353	102	its	its	PRON
inlawrev-27450	353	103	2006	2006	NUM
inlawrev-27450	353	104	and	and	CCONJ
inlawrev-27450	353	105	2008	2008	NUM
inlawrev-27450	353	106	exemption	exemption	NOUN
inlawrev-27450	353	107	applications.166	applications.166	ADP
inlawrev-27450	353	108	the	the	DET
inlawrev-27450	353	109	ibtr	ibtr	VERB
inlawrev-27450	353	110	held	hold	VERB
inlawrev-27450	353	111	that	that	SCONJ
inlawrev-27450	353	112	riley	riley	PROPN
inlawrev-27450	353	113	-	-	PUNCT
inlawrev-27450	353	114	robert	robert	PROPN
inlawrev-27450	353	115	intentionally	intentionally	ADV
inlawrev-27450	353	116	failed	fail	VERB
inlawrev-27450	353	117	to	to	PART
inlawrev-27450	353	118	fully	fully	ADV
inlawrev-27450	353	119	disclose	disclose	VERB
inlawrev-27450	353	120	the	the	DET
inlawrev-27450	353	121	property	property	NOUN
inlawrev-27450	353	122	’s	’s	PART
inlawrev-27450	353	123	other	other	ADJ
inlawrev-27450	353	124	commercial	commercial	ADJ
inlawrev-27450	353	125	and	and	CCONJ
inlawrev-27450	353	126	market	market	NOUN
inlawrev-27450	353	127	residential	residential	ADJ
inlawrev-27450	353	128	uses	use	NOUN
inlawrev-27450	353	129	in	in	ADP
inlawrev-27450	353	130	an	an	DET
inlawrev-27450	353	131	attempt	attempt	NOUN
inlawrev-27450	353	132	to	to	PART
inlawrev-27450	353	133	acquire	acquire	VERB
inlawrev-27450	353	134	a	a	DET
inlawrev-27450	353	135	100	100	NUM
inlawrev-27450	353	136	%	%	NOUN
inlawrev-27450	353	137	charitable	charitable	ADJ
inlawrev-27450	353	138	tax	tax	NOUN
inlawrev-27450	353	139	exemption.167	exemption.167	ADV
inlawrev-27450	353	140	before	before	ADP
inlawrev-27450	353	141	the	the	DET
inlawrev-27450	353	142	tax	tax	NOUN
inlawrev-27450	353	143	court	court	NOUN
inlawrev-27450	353	144	,	,	PUNCT
inlawrev-27450	353	145	the	the	DET
inlawrev-27450	353	146	assessor	assessor	NOUN
inlawrev-27450	353	147	asserted	assert	VERB
inlawrev-27450	353	148	that	that	SCONJ
inlawrev-27450	353	149	riley	riley	PROPN
inlawrev-27450	353	150	-	-	PUNCT
inlawrev-27450	353	151	roberts	roberts	PROPN
inlawrev-27450	353	152	’	'	PUNCT
inlawrev-27450	353	153	failure	failure	NOUN
inlawrev-27450	353	154	to	to	PART
inlawrev-27450	353	155	file	file	VERB
inlawrev-27450	353	156	an	an	DET
inlawrev-27450	353	157	accurate	accurate	ADJ
inlawrev-27450	353	158	exemption	exemption	NOUN
inlawrev-27450	353	159	application	application	NOUN
inlawrev-27450	353	160	prevented	prevent	VERB
inlawrev-27450	353	161	it	it	PRON
inlawrev-27450	353	162	from	from	ADP
inlawrev-27450	353	163	having	have	VERB
inlawrev-27450	353	164	clean	clean	ADJ
inlawrev-27450	353	165	hands	hand	NOUN
inlawrev-27450	353	166	and	and	CCONJ
inlawrev-27450	353	167	that	that	SCONJ
inlawrev-27450	353	168	,	,	PUNCT
inlawrev-27450	353	169	for	for	ADP
inlawrev-27450	353	170	this	this	DET
inlawrev-27450	353	171	reason	reason	NOUN
inlawrev-27450	353	172	,	,	PUNCT
inlawrev-27450	353	173	“	"	PUNCT
inlawrev-27450	353	174	equity	equity	NOUN
inlawrev-27450	353	175	require[d	require[d	PROPN
inlawrev-27450	353	176	]	]	PUNCT
inlawrev-27450	353	177	the	the	DET
inlawrev-27450	353	178	court	court	NOUN
inlawrev-27450	353	179	to	to	PART
inlawrev-27450	353	180	affirm	affirm	VERB
inlawrev-27450	353	181	the	the	DET
inlawrev-27450	353	182	[	[	X
inlawrev-27450	353	183	ibtr	ibtr	VERB
inlawrev-27450	353	184	’s	’s	PART
inlawrev-27450	353	185	]	]	PUNCT
inlawrev-27450	353	186	final	final	ADJ
inlawrev-27450	353	187	determination	determination	NOUN
inlawrev-27450	353	188	.	.	PUNCT
inlawrev-27450	353	189	”168	”168	PUNCT
inlawrev-27450	354	1	the	the	DET
inlawrev-27450	354	2	tax	tax	NOUN
inlawrev-27450	354	3	court	court	NOUN
inlawrev-27450	354	4	rejected	reject	VERB
inlawrev-27450	354	5	the	the	DET
inlawrev-27450	354	6	ibtr	ibtr	NOUN
inlawrev-27450	354	7	’s	’s	PART
inlawrev-27450	354	8	finding	find	VERB
inlawrev-27450	354	9	that	that	SCONJ
inlawrev-27450	354	10	riley	riley	PROPN
inlawrev-27450	354	11	-	-	PUNCT
inlawrev-27450	354	12	roberts	roberts	PROPN
inlawrev-27450	354	13	engaged	engage	VERB
inlawrev-27450	354	14	in	in	ADP
inlawrev-27450	354	15	a	a	DET
inlawrev-27450	354	16	material	material	NOUN
inlawrev-27450	354	17	misrepresentation.169	misrepresentation.169	NOUN
inlawrev-27450	355	1	the	the	DET
inlawrev-27450	355	2	court	court	NOUN
inlawrev-27450	355	3	said	say	VERB
inlawrev-27450	355	4	that	that	SCONJ
inlawrev-27450	355	5	“	"	PUNCT
inlawrev-27450	355	6	accurate	accurate	ADJ
inlawrev-27450	355	7	facts	fact	NOUN
inlawrev-27450	355	8	must	must	AUX
inlawrev-27450	355	9	have	have	AUX
inlawrev-27450	355	10	been	be	AUX
inlawrev-27450	355	11	supplied	supply	VERB
inlawrev-27450	355	12	for	for	SCONJ
inlawrev-27450	355	13	the	the	DET
inlawrev-27450	355	14	ptaboa	ptaboa	NOUN
inlawrev-27450	355	15	to	to	PART
inlawrev-27450	355	16	have	have	AUX
inlawrev-27450	355	17	granted	grant	VERB
inlawrev-27450	355	18	a	a	DET
inlawrev-27450	355	19	54	54	NUM
inlawrev-27450	355	20	%	%	NOUN
inlawrev-27450	355	21	exemption	exemption	NOUN
inlawrev-27450	355	22	instead	instead	ADV
inlawrev-27450	355	23	of	of	ADP
inlawrev-27450	355	24	a	a	DET
inlawrev-27450	355	25	100	100	NUM
inlawrev-27450	355	26	%	%	NOUN
inlawrev-27450	355	27	exemption	exemption	NOUN
inlawrev-27450	355	28	.	.	PUNCT
inlawrev-27450	355	29	”170	”170	PUNCT
inlawrev-27450	356	1	the	the	DET
inlawrev-27450	356	2	court	court	NOUN
inlawrev-27450	356	3	also	also	ADV
inlawrev-27450	356	4	said	say	VERB
inlawrev-27450	356	5	the	the	DET
inlawrev-27450	356	6	assessor	assessor	NOUN
inlawrev-27450	356	7	had	have	AUX
inlawrev-27450	356	8	waived	waive	VERB
inlawrev-27450	356	9	the	the	DET
inlawrev-27450	356	10	equity	equity	NOUN
inlawrev-27450	356	11	argument	argument	NOUN
inlawrev-27450	356	12	159	159	NUM
inlawrev-27450	356	13	.	.	PUNCT
inlawrev-27450	357	1	i	i	PRON
inlawrev-27450	357	2	d.	d.	PROPN
inlawrev-27450	357	3	160	160	NUM
inlawrev-27450	357	4	.	.	PUNCT
inlawrev-27450	358	1	i	i	PRON
inlawrev-27450	358	2	d.	d.	PROPN
inlawrev-27450	358	3	161	161	NUM
inlawrev-27450	358	4	.	.	PUNCT
inlawrev-27450	359	1	i	i	PRON
inlawrev-27450	359	2	d.	d.	PROPN
inlawrev-27450	359	3	at	at	ADP
inlawrev-27450	359	4	173	173	NUM
inlawrev-27450	359	5	-	-	SYM
inlawrev-27450	359	6	74	74	NUM
inlawrev-27450	359	7	.	.	PUNCT
inlawrev-27450	360	1	162	162	NUM
inlawrev-27450	360	2	.	.	PUNCT
inlawrev-27450	361	1	i	i	PRON
inlawrev-27450	361	2	d.	d.	PROPN
inlawrev-27450	361	3	at	at	ADP
inlawrev-27450	361	4	174	174	NUM
inlawrev-27450	361	5	.	.	PUNCT
inlawrev-27450	362	1	163	163	NUM
inlawrev-27450	362	2	.	.	PUNCT
inlawrev-27450	363	1	i	i	PRON
inlawrev-27450	363	2	d.	d.	PROPN
inlawrev-27450	363	3	(	(	PUNCT
inlawrev-27450	363	4	citing	cite	VERB
inlawrev-27450	363	5	ind	ind	NOUN
inlawrev-27450	363	6	.	.	PUNCT
inlawrev-27450	364	1	code	code	PROPN
inlawrev-27450	364	2	§	§	PROPN
inlawrev-27450	364	3	6	6	NUM
inlawrev-27450	364	4	-	-	SYM
inlawrev-27450	364	5	1.1	1.1	NUM
inlawrev-27450	364	6	-	-	PUNCT
inlawrev-27450	364	7	11	11	NUM
inlawrev-27450	364	8	-	-	PUNCT
inlawrev-27450	364	9	9(a	9(a	NUM
inlawrev-27450	364	10	)	)	PUNCT
inlawrev-27450	364	11	)	)	PUNCT
inlawrev-27450	364	12	.	.	PUNCT
inlawrev-27450	365	1	164	164	NUM
inlawrev-27450	365	2	.	.	PUNCT
inlawrev-27450	366	1	i	i	PRON
inlawrev-27450	366	2	d.	d.	PROPN
inlawrev-27450	366	3	165	165	NUM
inlawrev-27450	366	4	.	.	PUNCT
inlawrev-27450	367	1	i	i	PRON
inlawrev-27450	367	2	d.	d.	PROPN
inlawrev-27450	367	3	166	166	NUM
inlawrev-27450	367	4	.	.	PUNCT
inlawrev-27450	368	1	i	i	PRON
inlawrev-27450	368	2	d.	d.	PROPN
inlawrev-27450	368	3	167	167	NUM
inlawrev-27450	368	4	.	.	PUNCT
inlawrev-27450	369	1	i	i	PRON
inlawrev-27450	369	2	d.	d.	PROPN
inlawrev-27450	369	3	at	at	ADP
inlawrev-27450	369	4	175	175	NUM
inlawrev-27450	369	5	.	.	PUNCT
inlawrev-27450	370	1	168	168	NUM
inlawrev-27450	370	2	.	.	PUNCT
inlawrev-27450	371	1	i	i	PRON
inlawrev-27450	371	2	d.	d.	PROPN
inlawrev-27450	371	3	169	169	NUM
inlawrev-27450	371	4	.	.	PUNCT
inlawrev-27450	372	1	i	i	PRON
inlawrev-27450	372	2	d.	d.	PROPN
inlawrev-27450	372	3	170	170	NUM
inlawrev-27450	372	4	.	.	PUNCT
inlawrev-27450	373	1	i	i	PRON
inlawrev-27450	373	2	d.	d.	PROPN
inlawrev-27450	373	3	842	842	NUM
inlawrev-27450	373	4	indiana	indiana	PROPN
inlawrev-27450	373	5	law	law	PROPN
inlawrev-27450	373	6	review	review	NOUN
inlawrev-27450	373	7	[	[	X
inlawrev-27450	373	8	vol	vol	NOUN
inlawrev-27450	373	9	.	.	PUNCT
inlawrev-27450	373	10	56:827	56:827	NUM
inlawrev-27450	373	11	by	by	ADP
inlawrev-27450	373	12	not	not	PART
inlawrev-27450	373	13	raising	raise	VERB
inlawrev-27450	373	14	it	it	PRON
inlawrev-27450	373	15	before	before	ADP
inlawrev-27450	373	16	the	the	DET
inlawrev-27450	373	17	ptaboa.171	ptaboa.171	NOUN
inlawrev-27450	373	18	the	the	DET
inlawrev-27450	373	19	tax	tax	NOUN
inlawrev-27450	373	20	court	court	NOUN
inlawrev-27450	373	21	concluded	conclude	VERB
inlawrev-27450	373	22	that	that	SCONJ
inlawrev-27450	373	23	“	"	PUNCT
inlawrev-27450	373	24	both	both	CCONJ
inlawrev-27450	373	25	the	the	DET
inlawrev-27450	373	26	[	[	X
inlawrev-27450	373	27	ibtr	ibtr	VERB
inlawrev-27450	373	28	’s	’s	X
inlawrev-27450	373	29	]	]	PUNCT
inlawrev-27450	373	30	and	and	CCONJ
inlawrev-27450	373	31	assessor	assessor	NOUN
inlawrev-27450	373	32	’s	’s	PART
inlawrev-27450	373	33	harangues	harangue	NOUN
inlawrev-27450	373	34	about	about	ADP
inlawrev-27450	373	35	riley	riley	PROPN
inlawrev-27450	373	36	-	-	PUNCT
inlawrev-27450	373	37	roberts	roberts	PROPN
inlawrev-27450	373	38	’s	’s	PART
inlawrev-27450	373	39	alleged	allege	VERB
inlawrev-27450	373	40	misdeeds	misdeed	NOUN
inlawrev-27450	373	41	constitute	constitute	VERB
inlawrev-27450	373	42	cinema	cinema	NOUN
inlawrev-27450	373	43	,	,	PUNCT
inlawrev-27450	373	44	unsupported	unsupported	ADJ
inlawrev-27450	373	45	by	by	ADP
inlawrev-27450	373	46	evidence	evidence	NOUN
inlawrev-27450	373	47	in	in	ADP
inlawrev-27450	373	48	the	the	DET
inlawrev-27450	373	49	record	record	NOUN
inlawrev-27450	373	50	,	,	PUNCT
inlawrev-27450	373	51	which	which	PRON
inlawrev-27450	373	52	,	,	PUNCT
inlawrev-27450	373	53	in	in	ADP
inlawrev-27450	373	54	a	a	DET
inlawrev-27450	373	55	judicial	judicial	ADJ
inlawrev-27450	373	56	context	context	NOUN
inlawrev-27450	373	57	,	,	PUNCT
inlawrev-27450	373	58	are	be	AUX
inlawrev-27450	373	59	indistinguishable	indistinguishable	ADJ
inlawrev-27450	373	60	from	from	ADP
inlawrev-27450	373	61	gross	gross	ADJ
inlawrev-27450	373	62	incivility	incivility	NOUN
inlawrev-27450	373	63	.	.	PUNCT
inlawrev-27450	373	64	”172	”172	PUNCT
inlawrev-27450	373	65	accordingly	accordingly	ADV
inlawrev-27450	373	66	,	,	PUNCT
inlawrev-27450	373	67	the	the	DET
inlawrev-27450	373	68	tax	tax	NOUN
inlawrev-27450	373	69	court	court	NOUN
inlawrev-27450	373	70	reversed	reverse	VERB
inlawrev-27450	373	71	the	the	DET
inlawrev-27450	373	72	ibtr	ibtr	NOUN
inlawrev-27450	373	73	’s	’s	NOUN
inlawrev-27450	373	74	decision.173	decision.173	PROPN
inlawrev-27450	373	75	5	5	NUM
inlawrev-27450	373	76	.	.	PUNCT
inlawrev-27450	374	1	michael	michael	PROPN
inlawrev-27450	374	2	daugherty	daugherty	PROPN
inlawrev-27450	374	3	v.	v.	PROPN
inlawrev-27450	374	4	benton	benton	PROPN
inlawrev-27450	374	5	county	county	PROPN
inlawrev-27450	374	6	assessor	assessor	NOUN
inlawrev-27450	374	7	,	,	PUNCT
inlawrev-27450	374	8	kelly	kelly	PROPN
inlawrev-27450	374	9	balensiefer.174	balensiefer.174	PROPN
inlawrev-27450	374	10	—	—	PUNCT
inlawrev-27450	374	11	the	the	DET
inlawrev-27450	374	12	issues	issue	NOUN
inlawrev-27450	374	13	before	before	ADP
inlawrev-27450	374	14	the	the	DET
inlawrev-27450	374	15	tax	tax	NOUN
inlawrev-27450	374	16	court	court	NOUN
inlawrev-27450	374	17	were	be	AUX
inlawrev-27450	374	18	whether	whether	SCONJ
inlawrev-27450	374	19	the	the	DET
inlawrev-27450	374	20	ibtr	ibtr	NOUN
inlawrev-27450	374	21	properly	properly	ADV
inlawrev-27450	374	22	denied	deny	VERB
inlawrev-27450	374	23	the	the	DET
inlawrev-27450	374	24	appeal	appeal	NOUN
inlawrev-27450	374	25	of	of	ADP
inlawrev-27450	374	26	the	the	DET
inlawrev-27450	374	27	assessed	assess	VERB
inlawrev-27450	374	28	value	value	NOUN
inlawrev-27450	374	29	of	of	ADP
inlawrev-27450	374	30	a	a	DET
inlawrev-27450	374	31	taxpayer	taxpayer	NOUN
inlawrev-27450	374	32	’s	’s	PART
inlawrev-27450	374	33	racetrack	racetrack	NOUN
inlawrev-27450	374	34	and	and	CCONJ
inlawrev-27450	374	35	whether	whether	SCONJ
inlawrev-27450	374	36	the	the	DET
inlawrev-27450	374	37	ibtr	ibtr	VERB
inlawrev-27450	374	38	’s	’s	PART
inlawrev-27450	374	39	telephonic	telephonic	ADJ
inlawrev-27450	374	40	hearing	hearing	NOUN
inlawrev-27450	374	41	violated	violate	VERB
inlawrev-27450	374	42	the	the	DET
inlawrev-27450	374	43	americans	americans	PROPN
inlawrev-27450	374	44	with	with	ADP
inlawrev-27450	374	45	disabilities	disability	NOUN
inlawrev-27450	374	46	act	act	NOUN
inlawrev-27450	374	47	(	(	PUNCT
inlawrev-27450	374	48	ada).175	ada).175	VERB
inlawrev-27450	374	49	in	in	ADP
inlawrev-27450	374	50	2020	2020	NUM
inlawrev-27450	374	51	,	,	PUNCT
inlawrev-27450	374	52	daugherty	daugherty	PROPN
inlawrev-27450	374	53	real	real	ADJ
inlawrev-27450	374	54	estate	estate	NOUN
inlawrev-27450	374	55	holdings	holding	NOUN
inlawrev-27450	374	56	,	,	PUNCT
inlawrev-27450	374	57	llc	llc	PROPN
inlawrev-27450	374	58	owned	own	VERB
inlawrev-27450	374	59	a	a	DET
inlawrev-27450	374	60	racetrack	racetrack	NOUN
inlawrev-27450	374	61	in	in	ADP
inlawrev-27450	374	62	boswell	boswell	PROPN
inlawrev-27450	374	63	,	,	PUNCT
inlawrev-27450	374	64	indiana	indiana	PROPN
inlawrev-27450	374	65	,	,	PUNCT
inlawrev-27450	374	66	which	which	PRON
inlawrev-27450	374	67	is	be	AUX
inlawrev-27450	374	68	in	in	ADP
inlawrev-27450	374	69	benton	benton	PROPN
inlawrev-27450	374	70	county.176	county.176	PROPN
inlawrev-27450	374	71	the	the	DET
inlawrev-27450	374	72	benton	benton	PROPN
inlawrev-27450	374	73	county	county	PROPN
inlawrev-27450	374	74	assessor	assessor	NOUN
inlawrev-27450	374	75	assessed	assess	VERB
inlawrev-27450	374	76	the	the	DET
inlawrev-27450	374	77	racetrack	racetrack	NOUN
inlawrev-27450	374	78	“	"	PUNCT
inlawrev-27450	374	79	at	at	ADP
inlawrev-27450	374	80	$	$	SYM
inlawrev-27450	374	81	457,900	457,900	NUM
inlawrev-27450	374	82	(	(	PUNCT
inlawrev-27450	374	83	$	$	SYM
inlawrev-27450	374	84	393,000	393,000	NUM
inlawrev-27450	374	85	for	for	ADP
inlawrev-27450	374	86	land	land	NOUN
inlawrev-27450	374	87	and	and	CCONJ
inlawrev-27450	374	88	$	$	SYM
inlawrev-27450	374	89	64,900	64,900	NUM
inlawrev-27450	374	90	for	for	ADP
inlawrev-27450	374	91	improvements).”177	improvements).”177	PROPN
inlawrev-27450	374	92	the	the	DET
inlawrev-27450	374	93	llc	llc	PROPN
inlawrev-27450	374	94	’s	’s	PART
inlawrev-27450	374	95	owner	owner	NOUN
inlawrev-27450	374	96	and	and	CCONJ
inlawrev-27450	374	97	president	president	NOUN
inlawrev-27450	374	98	,	,	PUNCT
inlawrev-27450	374	99	michael	michael	PROPN
inlawrev-27450	374	100	daugherty	daugherty	PROPN
inlawrev-27450	374	101	,	,	PUNCT
inlawrev-27450	374	102	challenged	challenge	VERB
inlawrev-27450	374	103	the	the	DET
inlawrev-27450	374	104	assessment	assessment	NOUN
inlawrev-27450	374	105	to	to	ADP
inlawrev-27450	374	106	the	the	DET
inlawrev-27450	374	107	benton	benton	PROPN
inlawrev-27450	374	108	county	county	PROPN
inlawrev-27450	374	109	ptaboa	ptaboa	NOUN
inlawrev-27450	374	110	,	,	PUNCT
inlawrev-27450	374	111	arguing	argue	VERB
inlawrev-27450	374	112	that	that	SCONJ
inlawrev-27450	374	113	the	the	DET
inlawrev-27450	374	114	per	per	ADP
inlawrev-27450	374	115	-	-	PUNCT
inlawrev-27450	374	116	acre	acre	NOUN
inlawrev-27450	374	117	value	value	NOUN
inlawrev-27450	374	118	of	of	ADP
inlawrev-27450	374	119	the	the	DET
inlawrev-27450	374	120	land	land	NOUN
inlawrev-27450	374	121	was	be	AUX
inlawrev-27450	374	122	assessed	assess	VERB
inlawrev-27450	374	123	as	as	ADP
inlawrev-27450	374	124	greater	great	ADJ
inlawrev-27450	374	125	than	than	ADP
inlawrev-27450	374	126	that	that	PRON
inlawrev-27450	374	127	of	of	ADP
inlawrev-27450	374	128	comparable	comparable	ADJ
inlawrev-27450	374	129	lands	land	NOUN
inlawrev-27450	374	130	in	in	ADP
inlawrev-27450	374	131	the	the	DET
inlawrev-27450	374	132	county.178	county.178	NOUN
inlawrev-27450	374	133	the	the	DET
inlawrev-27450	374	134	ptaboa	ptaboa	NOUN
inlawrev-27450	374	135	reduced	reduce	VERB
inlawrev-27450	374	136	the	the	DET
inlawrev-27450	374	137	racetrack	racetrack	NOUN
inlawrev-27450	374	138	’s	’s	PART
inlawrev-27450	374	139	assessment	assessment	NOUN
inlawrev-27450	374	140	to	to	ADP
inlawrev-27450	374	141	$	$	SYM
inlawrev-27450	374	142	315,200.179	315,200.179	NUM
inlawrev-27450	374	143	still	still	ADV
inlawrev-27450	374	144	dissatisfied	dissatisfied	ADJ
inlawrev-27450	374	145	with	with	ADP
inlawrev-27450	374	146	the	the	DET
inlawrev-27450	374	147	assessment	assessment	NOUN
inlawrev-27450	374	148	,	,	PUNCT
inlawrev-27450	374	149	daugherty	daugherty	PROPN
inlawrev-27450	374	150	sought	seek	VERB
inlawrev-27450	374	151	relief	relief	NOUN
inlawrev-27450	374	152	from	from	ADP
inlawrev-27450	374	153	the	the	DET
inlawrev-27450	374	154	ibtr.180	ibtr.180	NOUN
inlawrev-27450	374	155	due	due	ADP
inlawrev-27450	374	156	to	to	ADP
inlawrev-27450	374	157	covid-19	covid-19	PROPN
inlawrev-27450	374	158	restrictions	restriction	NOUN
inlawrev-27450	374	159	imposed	impose	VERB
inlawrev-27450	374	160	by	by	ADP
inlawrev-27450	374	161	indiana	indiana	PROPN
inlawrev-27450	374	162	governor	governor	PROPN
inlawrev-27450	374	163	eric	eric	PROPN
inlawrev-27450	374	164	holcomb	holcomb	PROPN
inlawrev-27450	374	165	,	,	PUNCT
inlawrev-27450	374	166	the	the	DET
inlawrev-27450	374	167	ibtr	ibtr	VERB
inlawrev-27450	374	168	informed	inform	VERB
inlawrev-27450	374	169	the	the	DET
inlawrev-27450	374	170	parties	party	NOUN
inlawrev-27450	374	171	that	that	SCONJ
inlawrev-27450	374	172	it	it	PRON
inlawrev-27450	374	173	would	would	AUX
inlawrev-27450	374	174	conduct	conduct	VERB
inlawrev-27450	374	175	its	its	PRON
inlawrev-27450	374	176	hearing	hearing	NOUN
inlawrev-27450	374	177	telephonically	telephonically	ADV
inlawrev-27450	374	178	and	and	CCONJ
inlawrev-27450	374	179	scheduled	schedule	VERB
inlawrev-27450	374	180	it	it	PRON
inlawrev-27450	374	181	for	for	ADP
inlawrev-27450	374	182	a	a	DET
inlawrev-27450	374	183	date	date	NOUN
inlawrev-27450	374	184	in	in	ADP
inlawrev-27450	374	185	november	november	PROPN
inlawrev-27450	374	186	2020.181	2020.181	NUM
inlawrev-27450	374	187	as	as	SCONJ
inlawrev-27450	374	188	instructed	instruct	VERB
inlawrev-27450	374	189	by	by	ADP
inlawrev-27450	374	190	the	the	DET
inlawrev-27450	374	191	ibtr	ibtr	NOUN
inlawrev-27450	374	192	,	,	PUNCT
inlawrev-27450	374	193	the	the	DET
inlawrev-27450	374	194	parties	party	NOUN
inlawrev-27450	374	195	submitted	submit	VERB
inlawrev-27450	374	196	their	their	PRON
inlawrev-27450	374	197	evidence	evidence	NOUN
inlawrev-27450	374	198	electronically	electronically	ADV
inlawrev-27450	374	199	and	and	CCONJ
inlawrev-27450	374	200	exchanged	exchange	VERB
inlawrev-27450	374	201	it	it	PRON
inlawrev-27450	374	202	between	between	ADP
inlawrev-27450	374	203	themselves.182	themselves.182	PROPN
inlawrev-27450	374	204	pursuant	pursuant	ADJ
inlawrev-27450	374	205	to	to	ADP
inlawrev-27450	374	206	the	the	DET
inlawrev-27450	374	207	assessor	assessor	NOUN
inlawrev-27450	374	208	’s	’s	PART
inlawrev-27450	374	209	request	request	NOUN
inlawrev-27450	374	210	for	for	ADP
inlawrev-27450	374	211	a	a	DET
inlawrev-27450	374	212	continuance	continuance	NOUN
inlawrev-27450	374	213	,	,	PUNCT
inlawrev-27450	374	214	the	the	DET
inlawrev-27450	374	215	ibtr	ibtr	VERB
inlawrev-27450	374	216	rescheduled	reschedule	VERB
inlawrev-27450	374	217	the	the	DET
inlawrev-27450	374	218	telephonic	telephonic	ADJ
inlawrev-27450	374	219	hearing	hearing	NOUN
inlawrev-27450	374	220	for	for	ADP
inlawrev-27450	374	221	a	a	DET
inlawrev-27450	374	222	date	date	NOUN
inlawrev-27450	374	223	in	in	ADP
inlawrev-27450	374	224	january	january	PROPN
inlawrev-27450	374	225	2021.183	2021.183	NUM
inlawrev-27450	374	226	at	at	ADP
inlawrev-27450	374	227	the	the	DET
inlawrev-27450	374	228	hearing	hearing	NOUN
inlawrev-27450	374	229	’s	’s	PART
inlawrev-27450	374	230	scheduled	schedule	VERB
inlawrev-27450	374	231	date	date	NOUN
inlawrev-27450	374	232	and	and	CCONJ
inlawrev-27450	374	233	time	time	NOUN
inlawrev-27450	374	234	,	,	PUNCT
inlawrev-27450	374	235	daugherty	daugherty	PROPN
inlawrev-27450	374	236	failed	fail	VERB
inlawrev-27450	374	237	to	to	PART
inlawrev-27450	374	238	call	call	VERB
inlawrev-27450	374	239	in	in	ADP
inlawrev-27450	374	240	to	to	ADP
inlawrev-27450	374	241	the	the	DET
inlawrev-27450	374	242	hearing.184	hearing.184	NOUN
inlawrev-27450	374	243	the	the	DET
inlawrev-27450	374	244	ibtr	ibtr	VERB
inlawrev-27450	374	245	issued	issue	VERB
inlawrev-27450	374	246	daugherty	daugherty	PROPN
inlawrev-27450	374	247	a	a	DET
inlawrev-27450	374	248	notice	notice	NOUN
inlawrev-27450	374	249	to	to	PART
inlawrev-27450	374	250	show	show	VERB
inlawrev-27450	374	251	cause	cause	SCONJ
inlawrev-27450	374	252	why	why	SCONJ
inlawrev-27450	374	253	it	it	PRON
inlawrev-27450	374	254	should	should	AUX
inlawrev-27450	374	255	not	not	PART
inlawrev-27450	374	256	dismiss	dismiss	VERB
inlawrev-27450	374	257	his	his	PRON
inlawrev-27450	374	258	appeal	appeal	NOUN
inlawrev-27450	374	259	for	for	ADP
inlawrev-27450	374	260	his	his	PRON
inlawrev-27450	374	261	failure	failure	NOUN
inlawrev-27450	374	262	to	to	PART
inlawrev-27450	374	263	appear	appear	VERB
inlawrev-27450	374	264	at	at	ADP
inlawrev-27450	374	265	the	the	DET
inlawrev-27450	374	266	telephonic	telephonic	ADJ
inlawrev-27450	374	267	hearing.185	hearing.185	PROPN
inlawrev-27450	374	268	daugherty	daugherty	PROPN
inlawrev-27450	374	269	responded	respond	VERB
inlawrev-27450	374	270	that	that	SCONJ
inlawrev-27450	374	271	he	he	PRON
inlawrev-27450	374	272	had	have	AUX
inlawrev-27450	374	273	not	not	PART
inlawrev-27450	374	274	received	receive	VERB
inlawrev-27450	374	275	notice	notice	NOUN
inlawrev-27450	374	276	of	of	ADP
inlawrev-27450	374	277	the	the	DET
inlawrev-27450	374	278	hearing	hearing	NOUN
inlawrev-27450	374	279	’s	’s	PART
inlawrev-27450	374	280	rescheduled	reschedule	VERB
inlawrev-27450	374	281	date	date	NOUN
inlawrev-27450	374	282	and	and	CCONJ
inlawrev-27450	374	283	time.186	time.186	PROPN
inlawrev-27450	374	284	the	the	DET
inlawrev-27450	374	285	ibtr	ibtr	ADJ
inlawrev-27450	374	286	rescheduled	reschedule	VERB
inlawrev-27450	374	287	the	the	DET
inlawrev-27450	374	288	telephonic	telephonic	ADJ
inlawrev-27450	374	289	hearing	hearing	NOUN
inlawrev-27450	374	290	for	for	ADP
inlawrev-27450	374	291	a	a	DET
inlawrev-27450	374	292	date	date	NOUN
inlawrev-27450	374	293	in	in	ADP
inlawrev-27450	374	294	may	may	AUX
inlawrev-27450	374	295	2021.187	2021.187	NUM
inlawrev-27450	374	296	before	before	ADP
inlawrev-27450	374	297	this	this	DET
inlawrev-27450	374	298	date	date	NOUN
inlawrev-27450	374	299	,	,	PUNCT
inlawrev-27450	374	300	171	171	NUM
inlawrev-27450	374	301	.	.	PUNCT
inlawrev-27450	375	1	i	i	PRON
inlawrev-27450	375	2	d.	d.	PROPN
inlawrev-27450	375	3	172	172	NUM
inlawrev-27450	375	4	.	.	PUNCT
inlawrev-27450	376	1	i	i	PRON
inlawrev-27450	376	2	d.	d.	PROPN
inlawrev-27450	376	3	at	at	ADP
inlawrev-27450	376	4	175	175	NUM
inlawrev-27450	376	5	-	-	SYM
inlawrev-27450	376	6	76	76	NUM
inlawrev-27450	376	7	.	.	PUNCT
inlawrev-27450	377	1	173	173	NUM
inlawrev-27450	377	2	.	.	PUNCT
inlawrev-27450	378	1	i	i	PRON
inlawrev-27450	378	2	d.	d.	PROPN
inlawrev-27450	378	3	at	at	ADP
inlawrev-27450	378	4	176	176	NUM
inlawrev-27450	378	5	.	.	PUNCT
inlawrev-27450	379	1	174	174	NUM
inlawrev-27450	379	2	.	.	PUNCT
inlawrev-27450	380	1	186	186	NUM
inlawrev-27450	380	2	n.e.3d	n.e.3d	NUM
inlawrev-27450	380	3	176	176	NUM
inlawrev-27450	380	4	(	(	PUNCT
inlawrev-27450	380	5	ind	ind	NOUN
inlawrev-27450	380	6	.	.	PUNCT
inlawrev-27450	381	1	t.c	t.c	PROPN
inlawrev-27450	381	2	.	.	PROPN
inlawrev-27450	381	3	2022	2022	NUM
inlawrev-27450	381	4	)	)	PUNCT
inlawrev-27450	381	5	.	.	PUNCT
inlawrev-27450	382	1	175	175	NUM
inlawrev-27450	382	2	.	.	PUNCT
inlawrev-27450	383	1	i	i	PRON
inlawrev-27450	383	2	d.	d.	PROPN
inlawrev-27450	383	3	at	at	ADP
inlawrev-27450	383	4	177	177	NUM
inlawrev-27450	383	5	,	,	PUNCT
inlawrev-27450	383	6	179	179	NUM
inlawrev-27450	383	7	.	.	PUNCT
inlawrev-27450	383	8	176	176	NUM
inlawrev-27450	383	9	.	.	PUNCT
inlawrev-27450	384	1	i	i	PRON
inlawrev-27450	384	2	d.	d.	PROPN
inlawrev-27450	384	3	at	at	ADP
inlawrev-27450	384	4	177	177	NUM
inlawrev-27450	384	5	.	.	PUNCT
inlawrev-27450	385	1	177	177	NUM
inlawrev-27450	385	2	.	.	PUNCT
inlawrev-27450	386	1	i	i	PRON
inlawrev-27450	386	2	d.	d.	PROPN
inlawrev-27450	386	3	178	178	NUM
inlawrev-27450	386	4	.	.	PUNCT
inlawrev-27450	387	1	i	i	PRON
inlawrev-27450	387	2	d.	d.	PROPN
inlawrev-27450	387	3	179	179	NUM
inlawrev-27450	387	4	.	.	PUNCT
inlawrev-27450	388	1	i	i	PRON
inlawrev-27450	388	2	d.	d.	PROPN
inlawrev-27450	388	3	180	180	NUM
inlawrev-27450	388	4	.	.	PUNCT
inlawrev-27450	389	1	i	i	PRON
inlawrev-27450	389	2	d.	d.	PROPN
inlawrev-27450	389	3	181	181	NUM
inlawrev-27450	389	4	.	.	PUNCT
inlawrev-27450	390	1	i	i	PRON
inlawrev-27450	390	2	d.	d.	PROPN
inlawrev-27450	390	3	182	182	NUM
inlawrev-27450	390	4	.	.	PUNCT
inlawrev-27450	391	1	i	i	PRON
inlawrev-27450	391	2	d.	d.	PROPN
inlawrev-27450	391	3	183	183	NUM
inlawrev-27450	391	4	.	.	PUNCT
inlawrev-27450	392	1	i	i	PRON
inlawrev-27450	392	2	d.	d.	PROPN
inlawrev-27450	392	3	184	184	NUM
inlawrev-27450	392	4	.	.	PUNCT
inlawrev-27450	393	1	i	i	PRON
inlawrev-27450	393	2	d.	d.	PROPN
inlawrev-27450	393	3	185	185	NUM
inlawrev-27450	393	4	.	.	PUNCT
inlawrev-27450	394	1	i	i	PRON
inlawrev-27450	394	2	d.	d.	PROPN
inlawrev-27450	394	3	at	at	ADP
inlawrev-27450	394	4	178	178	NUM
inlawrev-27450	394	5	.	.	PUNCT
inlawrev-27450	395	1	186	186	NUM
inlawrev-27450	395	2	.	.	PUNCT
inlawrev-27450	396	1	i	i	PRON
inlawrev-27450	396	2	d.	d.	PROPN
inlawrev-27450	396	3	187	187	NUM
inlawrev-27450	396	4	.	.	PUNCT
inlawrev-27450	397	1	i	i	PRON
inlawrev-27450	397	2	d.	d.	PROPN
inlawrev-27450	397	3	2023	2023	NUM
inlawrev-27450	397	4	]	]	PUNCT
inlawrev-27450	397	5	tax	tax	NOUN
inlawrev-27450	397	6	law	law	NOUN
inlawrev-27450	397	7	843	843	NUM
inlawrev-27450	397	8	daugherty	daugherty	PROPN
inlawrev-27450	397	9	electronically	electronically	ADV
inlawrev-27450	397	10	submitted	submit	VERB
inlawrev-27450	397	11	additional	additional	ADJ
inlawrev-27450	397	12	evidence	evidence	NOUN
inlawrev-27450	397	13	to	to	ADP
inlawrev-27450	397	14	the	the	DET
inlawrev-27450	397	15	ibtr	ibtr	ADJ
inlawrev-27450	397	16	and	and	CCONJ
inlawrev-27450	397	17	the	the	DET
inlawrev-27450	397	18	assessor.188	assessor.188	NOUN
inlawrev-27450	397	19	on	on	ADP
inlawrev-27450	397	20	the	the	DET
inlawrev-27450	397	21	may	may	AUX
inlawrev-27450	397	22	hearing	hear	VERB
inlawrev-27450	397	23	date	date	NOUN
inlawrev-27450	397	24	,	,	PUNCT
inlawrev-27450	397	25	daugherty	daugherty	PROPN
inlawrev-27450	397	26	again	again	ADV
inlawrev-27450	397	27	failed	fail	VERB
inlawrev-27450	397	28	to	to	PART
inlawrev-27450	397	29	call	call	VERB
inlawrev-27450	397	30	in	in	ADP
inlawrev-27450	397	31	to	to	ADP
inlawrev-27450	397	32	the	the	DET
inlawrev-27450	397	33	hearing.189	hearing.189	NOUN
inlawrev-27450	397	34	the	the	DET
inlawrev-27450	397	35	ibtr	ibtr	VERB
inlawrev-27450	397	36	again	again	ADV
inlawrev-27450	397	37	issued	issue	VERB
inlawrev-27450	397	38	him	he	PRON
inlawrev-27450	397	39	a	a	DET
inlawrev-27450	397	40	notice	notice	NOUN
inlawrev-27450	397	41	to	to	PART
inlawrev-27450	397	42	show	show	VERB
inlawrev-27450	397	43	cause	cause	SCONJ
inlawrev-27450	397	44	why	why	SCONJ
inlawrev-27450	397	45	it	it	PRON
inlawrev-27450	397	46	should	should	AUX
inlawrev-27450	397	47	not	not	PART
inlawrev-27450	397	48	dismiss	dismiss	VERB
inlawrev-27450	397	49	his	his	PRON
inlawrev-27450	397	50	appeal	appeal	NOUN
inlawrev-27450	397	51	for	for	ADP
inlawrev-27450	397	52	his	his	PRON
inlawrev-27450	397	53	failure	failure	NOUN
inlawrev-27450	397	54	to	to	ADP
inlawrev-27450	397	55	appear.190	appear.190	NOUN
inlawrev-27450	397	56	daugherty	daugherty	PROPN
inlawrev-27450	397	57	responded	respond	VERB
inlawrev-27450	397	58	that	that	SCONJ
inlawrev-27450	397	59	unexpected	unexpected	ADJ
inlawrev-27450	397	60	circumstances	circumstance	NOUN
inlawrev-27450	397	61	involving	involve	VERB
inlawrev-27450	397	62	his	his	PRON
inlawrev-27450	397	63	mother	mother	NOUN
inlawrev-27450	397	64	’s	’s	PART
inlawrev-27450	397	65	health	health	NOUN
inlawrev-27450	397	66	had	have	AUX
inlawrev-27450	397	67	prevented	prevent	VERB
inlawrev-27450	397	68	his	his	PRON
inlawrev-27450	397	69	seeking	seek	VERB
inlawrev-27450	397	70	a	a	DET
inlawrev-27450	397	71	continuance	continuance	NOUN
inlawrev-27450	397	72	of	of	ADP
inlawrev-27450	397	73	the	the	DET
inlawrev-27450	397	74	may	may	PROPN
inlawrev-27450	397	75	hearing.191	hearing.191	VERB
inlawrev-27450	397	76	the	the	DET
inlawrev-27450	397	77	ibtr	ibtr	ADJ
inlawrev-27450	397	78	,	,	PUNCT
inlawrev-27450	397	79	though	though	ADV
inlawrev-27450	397	80	,	,	PUNCT
inlawrev-27450	397	81	issued	issue	VERB
inlawrev-27450	397	82	a	a	DET
inlawrev-27450	397	83	final	final	ADJ
inlawrev-27450	397	84	determination	determination	NOUN
inlawrev-27450	397	85	denying	deny	VERB
inlawrev-27450	397	86	daugherty	daugherty	PROPN
inlawrev-27450	397	87	’s	’s	PART
inlawrev-27450	397	88	appeal.192	appeal.192	PROPN
inlawrev-27450	397	89	the	the	DET
inlawrev-27450	397	90	ibtr	ibtr	PROPN
inlawrev-27450	397	91	said	say	VERB
inlawrev-27450	397	92	that	that	SCONJ
inlawrev-27450	397	93	,	,	PUNCT
inlawrev-27450	397	94	because	because	SCONJ
inlawrev-27450	397	95	daugherty	daugherty	PROPN
inlawrev-27450	397	96	failed	fail	VERB
inlawrev-27450	397	97	to	to	PART
inlawrev-27450	397	98	call	call	VERB
inlawrev-27450	397	99	into	into	ADP
inlawrev-27450	397	100	the	the	DET
inlawrev-27450	397	101	hearing	hearing	NOUN
inlawrev-27450	397	102	,	,	PUNCT
inlawrev-27450	397	103	he	he	PRON
inlawrev-27450	397	104	failed	fail	VERB
inlawrev-27450	397	105	to	to	PART
inlawrev-27450	397	106	offer	offer	VERB
inlawrev-27450	397	107	any	any	DET
inlawrev-27450	397	108	evidence	evidence	NOUN
inlawrev-27450	397	109	or	or	CCONJ
inlawrev-27450	397	110	argument	argument	NOUN
inlawrev-27450	397	111	supporting	support	VERB
inlawrev-27450	397	112	his	his	PRON
inlawrev-27450	397	113	claim	claim	NOUN
inlawrev-27450	397	114	that	that	SCONJ
inlawrev-27450	397	115	the	the	DET
inlawrev-27450	397	116	assessor	assessor	NOUN
inlawrev-27450	397	117	used	use	VERB
inlawrev-27450	397	118	an	an	DET
inlawrev-27450	397	119	erroneous	erroneous	ADJ
inlawrev-27450	397	120	land	land	NOUN
inlawrev-27450	397	121	value	value	NOUN
inlawrev-27450	397	122	to	to	PART
inlawrev-27450	397	123	assess	assess	VERB
inlawrev-27450	397	124	his	his	PRON
inlawrev-27450	397	125	racetrack.193	racetrack.193	NOUN
inlawrev-27450	397	126	because	because	SCONJ
inlawrev-27450	397	127	the	the	DET
inlawrev-27450	397	128	ibtr	ibtr	NOUN
inlawrev-27450	397	129	is	be	AUX
inlawrev-27450	397	130	not	not	PART
inlawrev-27450	397	131	obligated	obligate	VERB
inlawrev-27450	397	132	to	to	PART
inlawrev-27450	397	133	argue	argue	VERB
inlawrev-27450	397	134	daugherty	daugherty	PROPN
inlawrev-27450	397	135	’s	’s	PART
inlawrev-27450	397	136	case	case	NOUN
inlawrev-27450	397	137	for	for	ADP
inlawrev-27450	397	138	him	he	PRON
inlawrev-27450	397	139	,	,	PUNCT
inlawrev-27450	397	140	it	it	PRON
inlawrev-27450	397	141	denied	deny	VERB
inlawrev-27450	397	142	his	his	PRON
inlawrev-27450	397	143	appeal.194	appeal.194	NOUN
inlawrev-27450	397	144	daugherty	daugherty	NOUN
inlawrev-27450	397	145	challenged	challenge	VERB
inlawrev-27450	397	146	the	the	DET
inlawrev-27450	397	147	ibtr	ibtr	VERB
inlawrev-27450	397	148	’s	’s	PART
inlawrev-27450	397	149	denial	denial	NOUN
inlawrev-27450	397	150	to	to	ADP
inlawrev-27450	397	151	the	the	DET
inlawrev-27450	397	152	indiana	indiana	PROPN
inlawrev-27450	397	153	tax	tax	PROPN
inlawrev-27450	397	154	court	court	NOUN
inlawrev-27450	397	155	,	,	PUNCT
inlawrev-27450	397	156	asserting	assert	VERB
inlawrev-27450	397	157	that	that	SCONJ
inlawrev-27450	397	158	:	:	PUNCT
inlawrev-27450	397	159	(	(	PUNCT
inlawrev-27450	397	160	1	1	X
inlawrev-27450	397	161	)	)	PUNCT
inlawrev-27450	397	162	the	the	DET
inlawrev-27450	397	163	ptaboa	ptaboa	NOUN
inlawrev-27450	397	164	used	use	VERB
inlawrev-27450	397	165	inaccurate	inaccurate	ADJ
inlawrev-27450	397	166	and	and	CCONJ
inlawrev-27450	397	167	prejudicial	prejudicial	ADJ
inlawrev-27450	397	168	evidence	evidence	NOUN
inlawrev-27450	397	169	to	to	PART
inlawrev-27450	397	170	determine	determine	VERB
inlawrev-27450	397	171	the	the	DET
inlawrev-27450	397	172	racetrack	racetrack	NOUN
inlawrev-27450	397	173	’s	’s	PART
inlawrev-27450	397	174	assessed	assess	VERB
inlawrev-27450	397	175	value	value	NOUN
inlawrev-27450	397	176	,	,	PUNCT
inlawrev-27450	397	177	(	(	PUNCT
inlawrev-27450	397	178	2	2	X
inlawrev-27450	397	179	)	)	PUNCT
inlawrev-27450	397	180	the	the	DET
inlawrev-27450	397	181	ptaboa	ptaboa	NOUN
inlawrev-27450	397	182	had	have	VERB
inlawrev-27450	397	183	a	a	DET
inlawrev-27450	397	184	conflict	conflict	NOUN
inlawrev-27450	397	185	of	of	ADP
inlawrev-27450	397	186	interest	interest	NOUN
inlawrev-27450	397	187	associated	associate	VERB
inlawrev-27450	397	188	with	with	ADP
inlawrev-27450	397	189	the	the	DET
inlawrev-27450	397	190	comparable	comparable	ADJ
inlawrev-27450	397	191	properties	property	NOUN
inlawrev-27450	397	192	it	it	PRON
inlawrev-27450	397	193	used	use	VERB
inlawrev-27450	397	194	to	to	PART
inlawrev-27450	397	195	determine	determine	VERB
inlawrev-27450	397	196	the	the	DET
inlawrev-27450	397	197	racetrack	racetrack	NOUN
inlawrev-27450	397	198	’s	’s	PART
inlawrev-27450	397	199	assessed	assess	VERB
inlawrev-27450	397	200	value	value	NOUN
inlawrev-27450	397	201	,	,	PUNCT
inlawrev-27450	397	202	and	and	CCONJ
inlawrev-27450	397	203	(	(	PUNCT
inlawrev-27450	397	204	3	3	X
inlawrev-27450	397	205	)	)	PUNCT
inlawrev-27450	397	206	the	the	DET
inlawrev-27450	397	207	ibtr	ibtr	VERB
inlawrev-27450	397	208	improperly	improperly	ADV
inlawrev-27450	397	209	dismissed	dismiss	VERB
inlawrev-27450	397	210	his	his	PRON
inlawrev-27450	397	211	appeal	appeal	NOUN
inlawrev-27450	397	212	without	without	ADP
inlawrev-27450	397	213	a	a	DET
inlawrev-27450	397	214	hearing.195	hearing.195	NOUN
inlawrev-27450	397	215	as	as	ADP
inlawrev-27450	397	216	the	the	DET
inlawrev-27450	397	217	initiating	initiate	VERB
inlawrev-27450	397	218	appellant	appellant	NOUN
inlawrev-27450	397	219	,	,	PUNCT
inlawrev-27450	397	220	daugherty	daugherty	PROPN
inlawrev-27450	397	221	filed	file	VERB
inlawrev-27450	397	222	in	in	ADP
inlawrev-27450	397	223	a	a	DET
inlawrev-27450	397	224	timely	timely	ADJ
inlawrev-27450	397	225	manner	manner	NOUN
inlawrev-27450	397	226	with	with	ADP
inlawrev-27450	397	227	the	the	DET
inlawrev-27450	397	228	tax	tax	NOUN
inlawrev-27450	397	229	court	court	NOUN
inlawrev-27450	397	230	the	the	DET
inlawrev-27450	397	231	certified	certify	VERB
inlawrev-27450	397	232	administrative	administrative	ADJ
inlawrev-27450	397	233	record	record	NOUN
inlawrev-27450	397	234	of	of	ADP
inlawrev-27450	397	235	the	the	DET
inlawrev-27450	397	236	proceedings	proceeding	NOUN
inlawrev-27450	397	237	before	before	ADP
inlawrev-27450	397	238	the	the	DET
inlawrev-27450	397	239	ibtr.196	ibtr.196	NOUN
inlawrev-27450	397	240	he	he	PRON
inlawrev-27450	397	241	did	do	AUX
inlawrev-27450	397	242	not	not	PART
inlawrev-27450	397	243	,	,	PUNCT
inlawrev-27450	397	244	however	however	ADV
inlawrev-27450	397	245	,	,	PUNCT
inlawrev-27450	397	246	file	file	VERB
inlawrev-27450	397	247	the	the	DET
inlawrev-27450	397	248	mandated	mandate	VERB
inlawrev-27450	397	249	written	write	VERB
inlawrev-27450	397	250	brief	brief	NOUN
inlawrev-27450	397	251	with	with	ADP
inlawrev-27450	397	252	the	the	DET
inlawrev-27450	397	253	court	court	NOUN
inlawrev-27450	397	254	arguing	argue	VERB
inlawrev-27450	397	255	his	his	PRON
inlawrev-27450	397	256	claim	claim	NOUN
inlawrev-27450	397	257	that	that	SCONJ
inlawrev-27450	397	258	the	the	DET
inlawrev-27450	397	259	ibtr	ibtr	NOUN
inlawrev-27450	397	260	had	have	AUX
inlawrev-27450	397	261	erred	err	VERB
inlawrev-27450	397	262	in	in	ADP
inlawrev-27450	397	263	dismissing	dismiss	VERB
inlawrev-27450	397	264	his	his	PRON
inlawrev-27450	397	265	appeal.197	appeal.197	NOUN
inlawrev-27450	397	266	despite	despite	SCONJ
inlawrev-27450	397	267	this	this	DET
inlawrev-27450	397	268	omission	omission	NOUN
inlawrev-27450	397	269	,	,	PUNCT
inlawrev-27450	397	270	the	the	DET
inlawrev-27450	397	271	assessor	assessor	NOUN
inlawrev-27450	397	272	filed	file	VERB
inlawrev-27450	397	273	its	its	PRON
inlawrev-27450	397	274	appellee	appellee	PROPN
inlawrev-27450	397	275	’s	’s	PART
inlawrev-27450	397	276	brief.198	brief.198	PROPN
inlawrev-27450	397	277	daugherty	daugherty	PROPN
inlawrev-27450	397	278	replied	reply	VERB
inlawrev-27450	397	279	to	to	ADP
inlawrev-27450	397	280	it	it	PRON
inlawrev-27450	397	281	,	,	PUNCT
inlawrev-27450	397	282	saying	say	VERB
inlawrev-27450	397	283	only	only	ADV
inlawrev-27450	397	284	the	the	DET
inlawrev-27450	397	285	following	following	NOUN
inlawrev-27450	397	286	:	:	PUNCT
inlawrev-27450	397	287	the	the	DET
inlawrev-27450	397	288	telephonic	telephonic	ADJ
inlawrev-27450	397	289	administrative	administrative	ADJ
inlawrev-27450	397	290	hearing	hearing	NOUN
inlawrev-27450	397	291	provided	provide	VERB
inlawrev-27450	397	292	no	no	DET
inlawrev-27450	397	293	tty	tty	NOUN
inlawrev-27450	397	294	or	or	CCONJ
inlawrev-27450	397	295	tdd	tdd	NOUN
inlawrev-27450	397	296	option	option	NOUN
inlawrev-27450	397	297	which	which	PRON
inlawrev-27450	397	298	violates	violate	VERB
inlawrev-27450	397	299	the	the	DET
inlawrev-27450	397	300	americans	americans	PROPN
inlawrev-27450	397	301	with	with	ADP
inlawrev-27450	397	302	disabilities	disability	NOUN
inlawrev-27450	397	303	act	act	PROPN
inlawrev-27450	397	304	(	(	PUNCT
inlawrev-27450	397	305	ada	ada	PROPN
inlawrev-27450	397	306	)	)	PUNCT
inlawrev-27450	397	307	of	of	ADP
inlawrev-27450	397	308	1990	1990	NUM
inlawrev-27450	397	309	.	.	PUNCT
inlawrev-27450	398	1	no	no	PRON
inlawrev-27450	398	2	in	in	ADP
inlawrev-27450	398	3	person	person	NOUN
inlawrev-27450	398	4	meeting	meeting	NOUN
inlawrev-27450	398	5	was	be	AUX
inlawrev-27450	398	6	offered	offer	VERB
inlawrev-27450	398	7	.	.	PUNCT
inlawrev-27450	399	1	this	this	DET
inlawrev-27450	399	2	administrative	administrative	ADJ
inlawrev-27450	399	3	hearing	hearing	NOUN
inlawrev-27450	399	4	was	be	AUX
inlawrev-27450	399	5	invalid	invalid	ADJ
inlawrev-27450	399	6	due	due	ADP
inlawrev-27450	399	7	to	to	ADP
inlawrev-27450	399	8	violating	violating	NOUN
inlawrev-27450	399	9	said	say	VERB
inlawrev-27450	399	10	ada	ada	PROPN
inlawrev-27450	399	11	act	act	PROPN
inlawrev-27450	399	12	of	of	ADP
inlawrev-27450	399	13	1990.199	1990.199	NUM
inlawrev-27450	399	14	the	the	DET
inlawrev-27450	399	15	tax	tax	NOUN
inlawrev-27450	399	16	court	court	NOUN
inlawrev-27450	399	17	summarized	summarize	VERB
inlawrev-27450	399	18	the	the	DET
inlawrev-27450	399	19	issues	issue	NOUN
inlawrev-27450	399	20	before	before	ADP
inlawrev-27450	399	21	it	it	PRON
inlawrev-27450	399	22	.	.	PUNCT
inlawrev-27450	400	1	first	first	ADV
inlawrev-27450	400	2	,	,	PUNCT
inlawrev-27450	400	3	daugherty	daugherty	PROPN
inlawrev-27450	400	4	argued	argue	VERB
inlawrev-27450	400	5	that	that	SCONJ
inlawrev-27450	400	6	the	the	DET
inlawrev-27450	400	7	ibtr	ibtr	NOUN
inlawrev-27450	400	8	erroneously	erroneously	ADV
inlawrev-27450	400	9	dismissed	dismiss	VERB
inlawrev-27450	400	10	his	his	PRON
inlawrev-27450	400	11	appeal	appeal	NOUN
inlawrev-27450	400	12	because	because	SCONJ
inlawrev-27450	400	13	it	it	PRON
inlawrev-27450	400	14	failed	fail	VERB
inlawrev-27450	400	15	to	to	PART
inlawrev-27450	400	16	conduct	conduct	VERB
inlawrev-27450	400	17	a	a	DET
inlawrev-27450	400	18	hearing.200	hearing.200	PROPN
inlawrev-27450	400	19	second	second	ADJ
inlawrev-27450	400	20	,	,	PUNCT
inlawrev-27450	400	21	daugherty	daugherty	PROPN
inlawrev-27450	400	22	argued	argue	VERB
inlawrev-27450	400	23	the	the	DET
inlawrev-27450	400	24	ibtr	ibtr	NOUN
inlawrev-27450	400	25	’s	’s	PART
inlawrev-27450	400	26	hearing	hearing	NOUN
inlawrev-27450	400	27	violated	violate	VERB
inlawrev-27450	400	28	the	the	DET
inlawrev-27450	400	29	ada.201	ada.201	NOUN
inlawrev-27450	400	30	the	the	DET
inlawrev-27450	400	31	tax	tax	NOUN
inlawrev-27450	400	32	court	court	NOUN
inlawrev-27450	400	33	rejected	reject	VERB
inlawrev-27450	400	34	daugherty	daugherty	PROPN
inlawrev-27450	400	35	’s	’s	PART
inlawrev-27450	400	36	first	first	ADJ
inlawrev-27450	400	37	argument	argument	NOUN
inlawrev-27450	400	38	.	.	PUNCT
inlawrev-27450	401	1	pursuant	pursuant	ADJ
inlawrev-27450	401	2	to	to	ADP
inlawrev-27450	401	3	the	the	DET
inlawrev-27450	401	4	ibtr	ibtr	ADJ
inlawrev-27450	401	5	188	188	NUM
inlawrev-27450	401	6	.	.	PUNCT
inlawrev-27450	402	1	i	i	PRON
inlawrev-27450	402	2	d.	d.	PROPN
inlawrev-27450	402	3	189	189	NUM
inlawrev-27450	402	4	.	.	PUNCT
inlawrev-27450	403	1	i	i	PRON
inlawrev-27450	403	2	d.	d.	PROPN
inlawrev-27450	403	3	190	190	NUM
inlawrev-27450	403	4	.	.	PUNCT
inlawrev-27450	404	1	i	i	PRON
inlawrev-27450	404	2	d.	d.	PROPN
inlawrev-27450	404	3	191	191	NUM
inlawrev-27450	404	4	.	.	PUNCT
inlawrev-27450	405	1	i	i	PRON
inlawrev-27450	405	2	d.	d.	PROPN
inlawrev-27450	405	3	192	192	NUM
inlawrev-27450	405	4	.	.	PUNCT
inlawrev-27450	406	1	i	i	PRON
inlawrev-27450	406	2	d.	d.	PROPN
inlawrev-27450	406	3	193	193	NUM
inlawrev-27450	406	4	.	.	PUNCT
inlawrev-27450	407	1	i	i	PRON
inlawrev-27450	407	2	d.	d.	PROPN
inlawrev-27450	407	3	194	194	NUM
inlawrev-27450	407	4	.	.	PUNCT
inlawrev-27450	408	1	i	i	PRON
inlawrev-27450	408	2	d.	d.	PROPN
inlawrev-27450	408	3	195	195	NUM
inlawrev-27450	408	4	.	.	PUNCT
inlawrev-27450	409	1	i	i	PRON
inlawrev-27450	409	2	d.	d.	PROPN
inlawrev-27450	409	3	196	196	NUM
inlawrev-27450	409	4	.	.	PUNCT
inlawrev-27450	410	1	i	i	PRON
inlawrev-27450	410	2	d.	d.	PROPN
inlawrev-27450	410	3	(	(	PUNCT
inlawrev-27450	410	4	citing	cite	VERB
inlawrev-27450	410	5	ind	ind	NOUN
inlawrev-27450	410	6	.	.	PUNCT
inlawrev-27450	411	1	tax	tax	NOUN
inlawrev-27450	411	2	court	court	NOUN
inlawrev-27450	411	3	rule	rule	NOUN
inlawrev-27450	411	4	3(g	3(g	NUM
inlawrev-27450	411	5	)	)	PUNCT
inlawrev-27450	411	6	)	)	PUNCT
inlawrev-27450	411	7	.	.	PUNCT
inlawrev-27450	412	1	197	197	NUM
inlawrev-27450	412	2	.	.	PUNCT
inlawrev-27450	413	1	i	i	PRON
inlawrev-27450	413	2	d.	d.	PROPN
inlawrev-27450	413	3	198	198	NUM
inlawrev-27450	413	4	.	.	PUNCT
inlawrev-27450	414	1	i	i	PRON
inlawrev-27450	414	2	d.	d.	PROPN
inlawrev-27450	414	3	199	199	NUM
inlawrev-27450	414	4	.	.	PUNCT
inlawrev-27450	415	1	i	i	PRON
inlawrev-27450	415	2	d.	d.	PROPN
inlawrev-27450	415	3	at	at	ADP
inlawrev-27450	415	4	179	179	NUM
inlawrev-27450	415	5	.	.	PUNCT
inlawrev-27450	416	1	200	200	NUM
inlawrev-27450	416	2	.	.	PUNCT
inlawrev-27450	417	1	i	i	PRON
inlawrev-27450	417	2	d.	d.	PROPN
inlawrev-27450	417	3	201	201	NUM
inlawrev-27450	417	4	.	.	PUNCT
inlawrev-27450	418	1	i	i	PRON
inlawrev-27450	418	2	d.	d.	PROPN
inlawrev-27450	418	3	844	844	NUM
inlawrev-27450	418	4	indiana	indiana	PROPN
inlawrev-27450	418	5	law	law	PROPN
inlawrev-27450	418	6	review	review	NOUN
inlawrev-27450	419	1	[	[	X
inlawrev-27450	419	2	vol	vol	NOUN
inlawrev-27450	419	3	.	.	PUNCT
inlawrev-27450	420	1	56:827	56:827	NUM
inlawrev-27450	420	2	regulation	regulation	NOUN
inlawrev-27450	420	3	in	in	ADP
inlawrev-27450	420	4	effect	effect	NOUN
inlawrev-27450	420	5	during	during	ADP
inlawrev-27450	420	6	the	the	DET
inlawrev-27450	420	7	two	two	NUM
inlawrev-27450	420	8	hearings	hearing	NOUN
inlawrev-27450	420	9	’	'	PUNCT
inlawrev-27450	420	10	scheduled	schedule	VERB
inlawrev-27450	420	11	dates	date	NOUN
inlawrev-27450	420	12	,	,	PUNCT
inlawrev-27450	420	13	the	the	DET
inlawrev-27450	420	14	failure	failure	NOUN
inlawrev-27450	420	15	of	of	ADP
inlawrev-27450	420	16	an	an	DET
inlawrev-27450	420	17	appellant	appellant	NOUN
inlawrev-27450	420	18	to	to	PART
inlawrev-27450	420	19	appear	appear	VERB
inlawrev-27450	420	20	was	be	AUX
inlawrev-27450	420	21	a	a	DET
inlawrev-27450	420	22	proper	proper	ADJ
inlawrev-27450	420	23	basis	basis	NOUN
inlawrev-27450	420	24	for	for	ADP
inlawrev-27450	420	25	dismissing	dismiss	VERB
inlawrev-27450	420	26	an	an	DET
inlawrev-27450	420	27	appeal.202	appeal.202	NOUN
inlawrev-27450	420	28	the	the	DET
inlawrev-27450	420	29	court	court	NOUN
inlawrev-27450	420	30	noted	note	VERB
inlawrev-27450	420	31	that	that	SCONJ
inlawrev-27450	420	32	,	,	PUNCT
inlawrev-27450	420	33	after	after	SCONJ
inlawrev-27450	420	34	daugherty	daugherty	PROPN
inlawrev-27450	420	35	missed	miss	VERB
inlawrev-27450	420	36	the	the	DET
inlawrev-27450	420	37	first	first	ADJ
inlawrev-27450	420	38	hearing	hearing	NOUN
inlawrev-27450	420	39	,	,	PUNCT
inlawrev-27450	420	40	the	the	DET
inlawrev-27450	420	41	ibtr	ibtr	VERB
inlawrev-27450	420	42	scheduled	schedule	VERB
inlawrev-27450	420	43	a	a	DET
inlawrev-27450	420	44	second	second	NOUN
inlawrev-27450	420	45	,	,	PUNCT
inlawrev-27450	420	46	giving	give	VERB
inlawrev-27450	420	47	him	he	PRON
inlawrev-27450	420	48	a	a	DET
inlawrev-27450	420	49	second	second	ADJ
inlawrev-27450	420	50	chance	chance	NOUN
inlawrev-27450	420	51	to	to	PART
inlawrev-27450	420	52	appear.203	appear.203	ADP
inlawrev-27450	420	53	the	the	DET
inlawrev-27450	420	54	tax	tax	NOUN
inlawrev-27450	420	55	court	court	NOUN
inlawrev-27450	420	56	held	hold	VERB
inlawrev-27450	420	57	that	that	SCONJ
inlawrev-27450	420	58	,	,	PUNCT
inlawrev-27450	420	59	“	"	PUNCT
inlawrev-27450	420	60	[	[	X
inlawrev-27450	420	61	w]hen	w]hen	ADV
inlawrev-27450	420	62	daugherty	daugherty	PROPN
inlawrev-27450	420	63	did	do	AUX
inlawrev-27450	420	64	not	not	PART
inlawrev-27450	420	65	appear	appear	VERB
inlawrev-27450	420	66	at	at	ADP
inlawrev-27450	420	67	the	the	DET
inlawrev-27450	420	68	rescheduled	rescheduled	ADJ
inlawrev-27450	420	69	hearing	hearing	NOUN
inlawrev-27450	420	70	either	either	ADV
inlawrev-27450	420	71	,	,	PUNCT
inlawrev-27450	420	72	it	it	PRON
inlawrev-27450	420	73	was	be	AUX
inlawrev-27450	420	74	within	within	ADP
inlawrev-27450	420	75	the	the	DET
inlawrev-27450	420	76	[	[	X
inlawrev-27450	420	77	ibtr	ibtr	VERB
inlawrev-27450	420	78	’s	’s	NOUN
inlawrev-27450	420	79	]	]	PUNCT
inlawrev-27450	420	80	discretion	discretion	NOUN
inlawrev-27450	420	81	to	to	PART
inlawrev-27450	420	82	dismiss	dismiss	VERB
inlawrev-27450	420	83	his	his	PRON
inlawrev-27450	420	84	appeal	appeal	NOUN
inlawrev-27450	420	85	.	.	PUNCT
inlawrev-27450	420	86	”204	”204	PROPN
inlawrev-27450	421	1	the	the	DET
inlawrev-27450	421	2	tax	tax	NOUN
inlawrev-27450	421	3	court	court	NOUN
inlawrev-27450	421	4	also	also	ADV
inlawrev-27450	421	5	rejected	reject	VERB
inlawrev-27450	421	6	daugherty	daugherty	PROPN
inlawrev-27450	421	7	’s	’s	PART
inlawrev-27450	421	8	second	second	ADJ
inlawrev-27450	421	9	issue	issue	NOUN
inlawrev-27450	421	10	.	.	PUNCT
inlawrev-27450	422	1	the	the	DET
inlawrev-27450	422	2	court	court	NOUN
inlawrev-27450	422	3	agreed	agree	VERB
inlawrev-27450	422	4	that	that	SCONJ
inlawrev-27450	422	5	the	the	DET
inlawrev-27450	422	6	ada	ada	PROPN
inlawrev-27450	422	7	mandated	mandate	VERB
inlawrev-27450	422	8	that	that	SCONJ
inlawrev-27450	422	9	the	the	DET
inlawrev-27450	422	10	ibtr	ibtr	VERB
inlawrev-27450	422	11	make	make	VERB
inlawrev-27450	422	12	reasonable	reasonable	ADJ
inlawrev-27450	422	13	accommodations	accommodation	NOUN
inlawrev-27450	422	14	permitting	permit	VERB
inlawrev-27450	422	15	a	a	DET
inlawrev-27450	422	16	disabled	disabled	ADJ
inlawrev-27450	422	17	person	person	NOUN
inlawrev-27450	422	18	to	to	PART
inlawrev-27450	422	19	receive	receive	VERB
inlawrev-27450	422	20	a	a	DET
inlawrev-27450	422	21	public	public	ADJ
inlawrev-27450	422	22	entity	entity	NOUN
inlawrev-27450	422	23	’s	’s	PART
inlawrev-27450	422	24	services	service	NOUN
inlawrev-27450	422	25	or	or	CCONJ
inlawrev-27450	422	26	to	to	PART
inlawrev-27450	422	27	participate	participate	VERB
inlawrev-27450	422	28	in	in	ADP
inlawrev-27450	422	29	its	its	PRON
inlawrev-27450	422	30	programs.205	programs.205	NOUN
inlawrev-27450	422	31	the	the	DET
inlawrev-27450	422	32	tax	tax	NOUN
inlawrev-27450	422	33	court	court	NOUN
inlawrev-27450	422	34	noted	note	VERB
inlawrev-27450	422	35	,	,	PUNCT
inlawrev-27450	422	36	however	however	ADV
inlawrev-27450	422	37	,	,	PUNCT
inlawrev-27450	422	38	that	that	SCONJ
inlawrev-27450	422	39	the	the	DET
inlawrev-27450	422	40	certified	certify	VERB
inlawrev-27450	422	41	administrative	administrative	ADJ
inlawrev-27450	422	42	record	record	NOUN
inlawrev-27450	422	43	of	of	ADP
inlawrev-27450	422	44	the	the	DET
inlawrev-27450	422	45	proceedings	proceeding	NOUN
inlawrev-27450	422	46	before	before	SCONJ
inlawrev-27450	422	47	the	the	DET
inlawrev-27450	422	48	ibtr	ibtr	VERB
inlawrev-27450	422	49	provided	provide	VERB
inlawrev-27450	422	50	no	no	DET
inlawrev-27450	422	51	evidence	evidence	NOUN
inlawrev-27450	422	52	that	that	SCONJ
inlawrev-27450	422	53	daugherty	daugherty	PROPN
inlawrev-27450	422	54	informed	inform	VERB
inlawrev-27450	422	55	the	the	DET
inlawrev-27450	422	56	assessor	assessor	NOUN
inlawrev-27450	422	57	,	,	PUNCT
inlawrev-27450	422	58	the	the	DET
inlawrev-27450	422	59	ptaboa	ptaboa	NOUN
inlawrev-27450	422	60	,	,	PUNCT
inlawrev-27450	422	61	or	or	CCONJ
inlawrev-27450	422	62	the	the	DET
inlawrev-27450	422	63	ibtr	ibtr	ADJ
inlawrev-27450	422	64	that	that	SCONJ
inlawrev-27450	422	65	he	he	PRON
inlawrev-27450	422	66	was	be	AUX
inlawrev-27450	422	67	disabled	disabled	ADJ
inlawrev-27450	422	68	or	or	CCONJ
inlawrev-27450	422	69	requested	request	VERB
inlawrev-27450	422	70	accommodation	accommodation	NOUN
inlawrev-27450	422	71	from	from	ADP
inlawrev-27450	422	72	any	any	PRON
inlawrev-27450	422	73	of	of	ADP
inlawrev-27450	422	74	them.206	them.206	PROPN
inlawrev-27450	422	75	therefore	therefore	ADV
inlawrev-27450	422	76	,	,	PUNCT
inlawrev-27450	422	77	the	the	DET
inlawrev-27450	422	78	court	court	NOUN
inlawrev-27450	422	79	said	say	VERB
inlawrev-27450	422	80	that	that	SCONJ
inlawrev-27450	422	81	daugherty	daugherty	PROPN
inlawrev-27450	422	82	failed	fail	VERB
inlawrev-27450	422	83	to	to	PART
inlawrev-27450	422	84	establish	establish	VERB
inlawrev-27450	422	85	a	a	DET
inlawrev-27450	422	86	violation	violation	NOUN
inlawrev-27450	422	87	of	of	ADP
inlawrev-27450	422	88	the	the	DET
inlawrev-27450	422	89	ada.207	ada.207	NOUN
inlawrev-27450	422	90	accordingly	accordingly	ADV
inlawrev-27450	422	91	,	,	PUNCT
inlawrev-27450	422	92	because	because	SCONJ
inlawrev-27450	422	93	the	the	DET
inlawrev-27450	422	94	tax	tax	NOUN
inlawrev-27450	422	95	court	court	NOUN
inlawrev-27450	422	96	rejected	reject	VERB
inlawrev-27450	422	97	both	both	DET
inlawrev-27450	422	98	issues	issue	NOUN
inlawrev-27450	422	99	raised	raise	VERB
inlawrev-27450	422	100	by	by	ADP
inlawrev-27450	422	101	daugherty	daugherty	PROPN
inlawrev-27450	422	102	,	,	PUNCT
inlawrev-27450	422	103	it	it	PRON
inlawrev-27450	422	104	affirmed	affirm	VERB
inlawrev-27450	422	105	the	the	DET
inlawrev-27450	422	106	ibtr	ibtr	VERB
inlawrev-27450	422	107	’s	’s	PART
inlawrev-27450	422	108	dismissal	dismissal	NOUN
inlawrev-27450	422	109	of	of	ADP
inlawrev-27450	422	110	his	his	PRON
inlawrev-27450	422	111	appeal.208	appeal.208	NOUN
inlawrev-27450	422	112	6	6	NUM
inlawrev-27450	422	113	.	.	PUNCT
inlawrev-27450	422	114	marion	marion	PROPN
inlawrev-27450	422	115	county	county	PROPN
inlawrev-27450	422	116	assessor	assessor	NOUN
inlawrev-27450	422	117	v.	v.	ADP
inlawrev-27450	422	118	college	college	PROPN
inlawrev-27450	422	119	park	park	NOUN
inlawrev-27450	422	120	club	club	NOUN
inlawrev-27450	422	121	,	,	PUNCT
inlawrev-27450	422	122	inc.209	inc.209	NOUN
inlawrev-27450	422	123	—	—	PUNCT
inlawrev-27450	422	124	the	the	DET
inlawrev-27450	422	125	issue	issue	NOUN
inlawrev-27450	422	126	before	before	SCONJ
inlawrev-27450	422	127	the	the	DET
inlawrev-27450	422	128	tax	tax	NOUN
inlawrev-27450	422	129	court	court	NOUN
inlawrev-27450	422	130	was	be	AUX
inlawrev-27450	422	131	whether	whether	SCONJ
inlawrev-27450	422	132	the	the	DET
inlawrev-27450	422	133	ibtr	ibtr	VERB
inlawrev-27450	422	134	properly	properly	ADV
inlawrev-27450	422	135	granted	grant	VERB
inlawrev-27450	422	136	real	real	ADJ
inlawrev-27450	422	137	property	property	NOUN
inlawrev-27450	422	138	a	a	DET
inlawrev-27450	422	139	commonarea	commonarea	NOUN
inlawrev-27450	422	140	tax	tax	NOUN
inlawrev-27450	422	141	exemption	exemption	NOUN
inlawrev-27450	422	142	for	for	ADP
inlawrev-27450	422	143	two	two	NUM
inlawrev-27450	422	144	tax	tax	NOUN
inlawrev-27450	422	145	years.210	years.210	PROPN
inlawrev-27450	422	146	college	college	PROPN
inlawrev-27450	422	147	park	park	PROPN
inlawrev-27450	422	148	club	club	PROPN
inlawrev-27450	422	149	,	,	PUNCT
inlawrev-27450	422	150	inc	inc	PROPN
inlawrev-27450	422	151	.	.	PROPN
inlawrev-27450	422	152	(	(	PUNCT
inlawrev-27450	422	153	“	"	PUNCT
inlawrev-27450	422	154	college	college	NOUN
inlawrev-27450	422	155	park	park	NOUN
inlawrev-27450	422	156	”	"	PUNCT
inlawrev-27450	422	157	)	)	PUNCT
inlawrev-27450	422	158	was	be	AUX
inlawrev-27450	422	159	a	a	DET
inlawrev-27450	422	160	“	"	PUNCT
inlawrev-27450	422	161	not	not	PART
inlawrev-27450	422	162	-	-	PUNCT
inlawrev-27450	422	163	for	for	ADP
inlawrev-27450	422	164	-	-	PUNCT
inlawrev-27450	422	165	profit	profit	NOUN
inlawrev-27450	422	166	homeowners	homeowner	NOUN
inlawrev-27450	422	167	’	'	PUNCT
inlawrev-27450	422	168	association	association	NOUN
inlawrev-27450	422	169	for	for	ADP
inlawrev-27450	422	170	the	the	DET
inlawrev-27450	422	171	residential	residential	ADJ
inlawrev-27450	422	172	subdivision	subdivision	NOUN
inlawrev-27450	422	173	of	of	ADP
inlawrev-27450	422	174	college	college	NOUN
inlawrev-27450	422	175	park	park	NOUN
inlawrev-27450	422	176	estates	estate	NOUN
inlawrev-27450	422	177	,	,	PUNCT
inlawrev-27450	422	178	located	locate	VERB
inlawrev-27450	422	179	in	in	ADP
inlawrev-27450	422	180	indianapolis	indianapolis	PROPN
inlawrev-27450	422	181	,	,	PUNCT
inlawrev-27450	422	182	indiana	indiana	PROPN
inlawrev-27450	422	183	.	.	PUNCT
inlawrev-27450	422	184	”211	”211	PUNCT
inlawrev-27450	423	1	within	within	ADP
inlawrev-27450	423	2	that	that	DET
inlawrev-27450	423	3	community	community	NOUN
inlawrev-27450	423	4	,	,	PUNCT
inlawrev-27450	423	5	it	it	PRON
inlawrev-27450	423	6	owned	own	VERB
inlawrev-27450	423	7	a	a	DET
inlawrev-27450	423	8	vacant	vacant	ADJ
inlawrev-27450	423	9	,	,	PUNCT
inlawrev-27450	423	10	six	six	NUM
inlawrev-27450	423	11	-	-	PUNCT
inlawrev-27450	423	12	acre	acre	NOUN
inlawrev-27450	423	13	lot	lot	NOUN
inlawrev-27450	423	14	known	know	VERB
inlawrev-27450	423	15	as	as	ADP
inlawrev-27450	423	16	the	the	DET
inlawrev-27450	423	17	colby	colby	NOUN
inlawrev-27450	423	18	green	green	PROPN
inlawrev-27450	423	19	area.212	area.212	PROPN
inlawrev-27450	423	20	college	college	NOUN
inlawrev-27450	423	21	park	park	NOUN
inlawrev-27450	423	22	had	have	AUX
inlawrev-27450	423	23	purchased	purchase	VERB
inlawrev-27450	423	24	the	the	DET
inlawrev-27450	423	25	lot	lot	NOUN
inlawrev-27450	423	26	from	from	ADP
inlawrev-27450	423	27	the	the	DET
inlawrev-27450	423	28	jewish	jewish	ADJ
inlawrev-27450	423	29	federation	federation	NOUN
inlawrev-27450	423	30	of	of	ADP
inlawrev-27450	423	31	greater	great	ADJ
inlawrev-27450	423	32	indianapolis	indianapolis	PROPN
inlawrev-27450	423	33	,	,	PUNCT
inlawrev-27450	423	34	inc	inc	PROPN
inlawrev-27450	423	35	.	.	PROPN
inlawrev-27450	424	1	(	(	PUNCT
inlawrev-27450	424	2	“	"	PUNCT
inlawrev-27450	424	3	jewish	jewish	ADJ
inlawrev-27450	424	4	federation”).213	federation”).213	NOUN
inlawrev-27450	424	5	when	when	SCONJ
inlawrev-27450	424	6	the	the	DET
inlawrev-27450	424	7	jewish	jewish	PROPN
inlawrev-27450	424	8	federation	federation	PROPN
inlawrev-27450	424	9	owned	own	VERB
inlawrev-27450	424	10	the	the	DET
inlawrev-27450	424	11	lot	lot	NOUN
inlawrev-27450	424	12	,	,	PUNCT
inlawrev-27450	424	13	it	it	PRON
inlawrev-27450	424	14	was	be	AUX
inlawrev-27450	424	15	exempt	exempt	ADJ
inlawrev-27450	424	16	from	from	ADP
inlawrev-27450	424	17	property	property	NOUN
inlawrev-27450	424	18	taxes.214	taxes.214	ADJ
inlawrev-27450	424	19	in	in	ADP
inlawrev-27450	424	20	september	september	PROPN
inlawrev-27450	424	21	2016	2016	NUM
inlawrev-27450	424	22	,	,	PUNCT
inlawrev-27450	424	23	the	the	DET
inlawrev-27450	424	24	marion	marion	PROPN
inlawrev-27450	424	25	county	county	NOUN
inlawrev-27450	424	26	assessor	assessor	NOUN
inlawrev-27450	424	27	sent	send	VERB
inlawrev-27450	424	28	a	a	DET
inlawrev-27450	424	29	letter	letter	NOUN
inlawrev-27450	424	30	to	to	ADP
inlawrev-27450	424	31	college	college	NOUN
inlawrev-27450	424	32	park	park	NOUN
inlawrev-27450	424	33	stating	state	VERB
inlawrev-27450	424	34	that	that	SCONJ
inlawrev-27450	424	35	,	,	PUNCT
inlawrev-27450	424	36	due	due	ADP
inlawrev-27450	424	37	to	to	ADP
inlawrev-27450	424	38	the	the	DET
inlawrev-27450	424	39	new	new	ADJ
inlawrev-27450	424	40	ownership	ownership	NOUN
inlawrev-27450	424	41	,	,	PUNCT
inlawrev-27450	424	42	“	"	PUNCT
inlawrev-27450	424	43	the	the	DET
inlawrev-27450	424	44	previously	previously	ADV
inlawrev-27450	424	45	granted	grant	VERB
inlawrev-27450	424	46	property	property	NOUN
inlawrev-27450	424	47	tax	tax	NOUN
inlawrev-27450	424	48	exemption	exemption	NOUN
inlawrev-27450	424	49	would	would	AUX
inlawrev-27450	424	50	be	be	AUX
inlawrev-27450	424	51	suspended	suspend	VERB
inlawrev-27450	424	52	until	until	SCONJ
inlawrev-27450	424	53	college	college	NOUN
inlawrev-27450	424	54	park	park	NOUN
inlawrev-27450	424	55	provided	provide	VERB
inlawrev-27450	424	56	an	an	DET
inlawrev-27450	424	57	affidavit	affidavit	NOUN
inlawrev-27450	424	58	”	"	PUNCT
inlawrev-27450	424	59	identifying	identify	VERB
inlawrev-27450	424	60	the	the	DET
inlawrev-27450	424	61	lot	lot	NOUN
inlawrev-27450	424	62	’s	’s	PART
inlawrev-27450	424	63	new	new	ADJ
inlawrev-27450	424	64	owners	owner	NOUN
inlawrev-27450	424	65	and	and	CCONJ
inlawrev-27450	424	66	explaining	explain	VERB
inlawrev-27450	424	67	how	how	SCONJ
inlawrev-27450	424	68	the	the	DET
inlawrev-27450	424	69	property	property	NOUN
inlawrev-27450	424	70	would	would	AUX
inlawrev-27450	424	71	continue	continue	VERB
inlawrev-27450	424	72	to	to	PART
inlawrev-27450	424	73	satisfy	satisfy	VERB
inlawrev-27450	424	74	exemption	exemption	NOUN
inlawrev-27450	424	75	requirements.215	requirements.215	NOUN
inlawrev-27450	424	76	in	in	ADP
inlawrev-27450	424	77	october	october	PROPN
inlawrev-27450	424	78	2016	2016	NUM
inlawrev-27450	424	79	,	,	PUNCT
inlawrev-27450	424	80	college	college	NOUN
inlawrev-27450	424	81	park	park	NOUN
inlawrev-27450	424	82	responded	respond	VERB
inlawrev-27450	424	83	to	to	ADP
inlawrev-27450	424	84	the	the	DET
inlawrev-27450	424	85	assessor	assessor	NOUN
inlawrev-27450	424	86	’s	’s	PART
inlawrev-27450	424	87	letter	letter	NOUN
inlawrev-27450	424	88	via	via	ADP
inlawrev-27450	424	89	email	email	NOUN
inlawrev-27450	424	90	,	,	PUNCT
inlawrev-27450	424	91	providing	provide	VERB
inlawrev-27450	424	92	various	various	ADJ
inlawrev-27450	424	93	documents	document	NOUN
inlawrev-27450	424	94	establishing	establish	VERB
inlawrev-27450	424	95	that	that	SCONJ
inlawrev-27450	424	96	202	202	NUM
inlawrev-27450	424	97	.	.	PUNCT
inlawrev-27450	425	1	i	i	PRON
inlawrev-27450	425	2	d.	d.	PROPN
inlawrev-27450	425	3	(	(	PUNCT
inlawrev-27450	425	4	citing	cite	VERB
inlawrev-27450	425	5	52	52	NUM
inlawrev-27450	425	6	ind	ind	NOUN
inlawrev-27450	425	7	.	.	PUNCT
inlawrev-27450	426	1	admin	admin	PROPN
inlawrev-27450	426	2	.	.	PUNCT
inlawrev-27450	427	1	code	code	PROPN
inlawrev-27450	427	2	4	4	NUM
inlawrev-27450	427	3	-	-	SYM
inlawrev-27450	427	4	9	9	NUM
inlawrev-27450	427	5	-	-	PUNCT
inlawrev-27450	427	6	4	4	NUM
inlawrev-27450	427	7	)	)	PUNCT
inlawrev-27450	427	8	.	.	PUNCT
inlawrev-27450	428	1	203	203	NUM
inlawrev-27450	428	2	.	.	PUNCT
inlawrev-27450	429	1	i	i	PRON
inlawrev-27450	429	2	d.	d.	PROPN
inlawrev-27450	429	3	204	204	NUM
inlawrev-27450	429	4	.	.	PUNCT
inlawrev-27450	430	1	i	i	PRON
inlawrev-27450	430	2	d.	d.	PROPN
inlawrev-27450	430	3	(	(	PUNCT
inlawrev-27450	430	4	citing	cite	VERB
inlawrev-27450	430	5	52	52	NUM
inlawrev-27450	430	6	ind	ind	NOUN
inlawrev-27450	430	7	.	.	PUNCT
inlawrev-27450	431	1	admin	admin	PROPN
inlawrev-27450	431	2	.	.	PUNCT
inlawrev-27450	432	1	code	code	PROPN
inlawrev-27450	432	2	4	4	NUM
inlawrev-27450	432	3	-	-	SYM
inlawrev-27450	432	4	9	9	NUM
inlawrev-27450	432	5	-	-	PUNCT
inlawrev-27450	432	6	4	4	NUM
inlawrev-27450	432	7	)	)	PUNCT
inlawrev-27450	432	8	.	.	PUNCT
inlawrev-27450	433	1	205	205	NUM
inlawrev-27450	433	2	.	.	PUNCT
inlawrev-27450	434	1	i	i	PRON
inlawrev-27450	434	2	d.	d.	PROPN
inlawrev-27450	434	3	at	at	ADP
inlawrev-27450	434	4	180	180	NUM
inlawrev-27450	434	5	(	(	PUNCT
inlawrev-27450	434	6	citing	cite	VERB
inlawrev-27450	434	7	42	42	NUM
inlawrev-27450	434	8	u.s.c	u.s.c	ADJ
inlawrev-27450	434	9	.	.	PUNCT
inlawrev-27450	435	1	§	§	PROPN
inlawrev-27450	435	2	§	§	PROPN
inlawrev-27450	435	3	12101(b	12101(b	ADJ
inlawrev-27450	435	4	)	)	PUNCT
inlawrev-27450	435	5	,	,	PUNCT
inlawrev-27450	435	6	12132	12132	NUM
inlawrev-27450	435	7	;	;	PUNCT
inlawrev-27450	435	8	28	28	NUM
inlawrev-27450	435	9	c.f.r	c.f.r	NOUN
inlawrev-27450	435	10	.	.	PUNCT
inlawrev-27450	436	1	§	§	PROPN
inlawrev-27450	436	2	35.130(b)(7	35.130(b)(7	PROPN
inlawrev-27450	436	3	)	)	PUNCT
inlawrev-27450	436	4	)	)	PUNCT
inlawrev-27450	436	5	.	.	PUNCT
inlawrev-27450	437	1	206	206	NUM
inlawrev-27450	437	2	.	.	PUNCT
inlawrev-27450	438	1	i	i	PRON
inlawrev-27450	438	2	d.	d.	PROPN
inlawrev-27450	438	3	207	207	NUM
inlawrev-27450	438	4	.	.	PUNCT
inlawrev-27450	439	1	i	i	PRON
inlawrev-27450	439	2	d.	d.	PROPN
inlawrev-27450	439	3	208	208	NUM
inlawrev-27450	439	4	.	.	PUNCT
inlawrev-27450	440	1	i	i	PRON
inlawrev-27450	440	2	d.	d.	PROPN
inlawrev-27450	440	3	209	209	NUM
inlawrev-27450	440	4	.	.	PUNCT
inlawrev-27450	441	1	186	186	NUM
inlawrev-27450	441	2	n.e.3d	n.e.3d	NUM
inlawrev-27450	441	3	1214	1214	NUM
inlawrev-27450	441	4	(	(	PUNCT
inlawrev-27450	441	5	ind	ind	NOUN
inlawrev-27450	441	6	.	.	PUNCT
inlawrev-27450	442	1	t.c	t.c	PROPN
inlawrev-27450	442	2	.	.	PROPN
inlawrev-27450	442	3	2022	2022	NUM
inlawrev-27450	442	4	)	)	PUNCT
inlawrev-27450	442	5	.	.	PUNCT
inlawrev-27450	443	1	210	210	NUM
inlawrev-27450	443	2	.	.	PUNCT
inlawrev-27450	444	1	i	i	PRON
inlawrev-27450	444	2	d.	d.	PROPN
inlawrev-27450	444	3	at	at	ADP
inlawrev-27450	444	4	1215	1215	NUM
inlawrev-27450	444	5	-	-	SYM
inlawrev-27450	444	6	16	16	NUM
inlawrev-27450	444	7	.	.	PUNCT
inlawrev-27450	445	1	211	211	NUM
inlawrev-27450	445	2	.	.	PUNCT
inlawrev-27450	446	1	i	i	PRON
inlawrev-27450	446	2	d.	d.	PROPN
inlawrev-27450	446	3	at	at	ADP
inlawrev-27450	446	4	1216	1216	NUM
inlawrev-27450	446	5	.	.	PUNCT
inlawrev-27450	447	1	212	212	NUM
inlawrev-27450	447	2	.	.	PUNCT
inlawrev-27450	448	1	i	i	PRON
inlawrev-27450	448	2	d.	d.	PROPN
inlawrev-27450	448	3	213	213	NUM
inlawrev-27450	448	4	.	.	PUNCT
inlawrev-27450	449	1	i	i	PRON
inlawrev-27450	449	2	d.	d.	PROPN
inlawrev-27450	449	3	214	214	NUM
inlawrev-27450	449	4	.	.	PUNCT
inlawrev-27450	450	1	i	i	PRON
inlawrev-27450	450	2	d.	d.	PROPN
inlawrev-27450	450	3	215	215	NUM
inlawrev-27450	450	4	.	.	PUNCT
inlawrev-27450	451	1	i	i	PRON
inlawrev-27450	451	2	d.	d.	PROPN
inlawrev-27450	451	3	(	(	PUNCT
inlawrev-27450	451	4	citing	cite	VERB
inlawrev-27450	451	5	ind	ind	NOUN
inlawrev-27450	451	6	.	.	PUNCT
inlawrev-27450	452	1	code	code	PROPN
inlawrev-27450	452	2	§	§	PROPN
inlawrev-27450	452	3	6	6	NUM
inlawrev-27450	452	4	-	-	SYM
inlawrev-27450	452	5	1.1	1.1	NUM
inlawrev-27450	452	6	-	-	PUNCT
inlawrev-27450	452	7	11	11	NUM
inlawrev-27450	452	8	-	-	SYM
inlawrev-27450	452	9	4	4	NUM
inlawrev-27450	452	10	)	)	PUNCT
inlawrev-27450	452	11	.	.	PUNCT
inlawrev-27450	453	1	2023	2023	NUM
inlawrev-27450	453	2	]	]	PUNCT
inlawrev-27450	453	3	tax	tax	NOUN
inlawrev-27450	453	4	law	law	NOUN
inlawrev-27450	453	5	845	845	NUM
inlawrev-27450	453	6	the	the	DET
inlawrev-27450	453	7	colby	colby	PROPN
inlawrev-27450	453	8	green	green	PROPN
inlawrev-27450	453	9	area	area	PROPN
inlawrev-27450	453	10	qualified	qualified	ADJ
inlawrev-27450	453	11	for	for	ADP
inlawrev-27450	453	12	a	a	DET
inlawrev-27450	453	13	common	common	ADJ
inlawrev-27450	453	14	-	-	PUNCT
inlawrev-27450	453	15	area	area	NOUN
inlawrev-27450	453	16	property	property	NOUN
inlawrev-27450	453	17	tax	tax	NOUN
inlawrev-27450	453	18	exemption.216	exemption.216	NOUN
inlawrev-27450	453	19	in	in	ADP
inlawrev-27450	453	20	2017	2017	NUM
inlawrev-27450	453	21	,	,	PUNCT
inlawrev-27450	453	22	the	the	DET
inlawrev-27450	453	23	assessor	assessor	NOUN
inlawrev-27450	453	24	informed	inform	VERB
inlawrev-27450	453	25	college	college	NOUN
inlawrev-27450	453	26	park	park	NOUN
inlawrev-27450	453	27	that	that	PRON
inlawrev-27450	453	28	,	,	PUNCT
inlawrev-27450	453	29	in	in	ADP
inlawrev-27450	453	30	order	order	NOUN
inlawrev-27450	453	31	for	for	ADP
inlawrev-27450	453	32	the	the	DET
inlawrev-27450	453	33	colby	colby	PROPN
inlawrev-27450	453	34	green	green	PROPN
inlawrev-27450	453	35	area	area	PROPN
inlawrev-27450	453	36	to	to	PART
inlawrev-27450	453	37	qualify	qualify	VERB
inlawrev-27450	453	38	for	for	ADP
inlawrev-27450	453	39	the	the	DET
inlawrev-27450	453	40	common	common	ADJ
inlawrev-27450	453	41	-	-	PUNCT
inlawrev-27450	453	42	area	area	NOUN
inlawrev-27450	453	43	property	property	NOUN
inlawrev-27450	453	44	tax	tax	NOUN
inlawrev-27450	453	45	exemption	exemption	NOUN
inlawrev-27450	453	46	,	,	PUNCT
inlawrev-27450	453	47	college	college	NOUN
inlawrev-27450	453	48	park	park	NOUN
inlawrev-27450	453	49	must	must	AUX
inlawrev-27450	453	50	re	re	VERB
inlawrev-27450	453	51	-	-	VERB
inlawrev-27450	453	52	plat	plat	VERB
inlawrev-27450	453	53	the	the	DET
inlawrev-27450	453	54	lot	lot	NOUN
inlawrev-27450	453	55	with	with	ADP
inlawrev-27450	453	56	the	the	DET
inlawrev-27450	453	57	phrase	phrase	NOUN
inlawrev-27450	453	58	“	"	PUNCT
inlawrev-27450	453	59	common	common	ADJ
inlawrev-27450	453	60	area	area	NOUN
inlawrev-27450	453	61	”	"	PUNCT
inlawrev-27450	453	62	appearing	appear	VERB
inlawrev-27450	453	63	on	on	ADP
inlawrev-27450	453	64	the	the	DET
inlawrev-27450	453	65	recorded	record	VERB
inlawrev-27450	453	66	document.217	document.217	NUM
inlawrev-27450	453	67	college	college	NOUN
inlawrev-27450	453	68	park	park	NOUN
inlawrev-27450	453	69	complied	comply	VERB
inlawrev-27450	453	70	with	with	ADP
inlawrev-27450	453	71	the	the	DET
inlawrev-27450	453	72	assessor	assessor	NOUN
inlawrev-27450	453	73	’s	’s	PART
inlawrev-27450	453	74	instructions	instruction	NOUN
inlawrev-27450	453	75	and	and	CCONJ
inlawrev-27450	453	76	,	,	PUNCT
inlawrev-27450	453	77	in	in	ADP
inlawrev-27450	453	78	december	december	PROPN
inlawrev-27450	453	79	2017	2017	NUM
inlawrev-27450	453	80	,	,	PUNCT
inlawrev-27450	453	81	recorded	record	VERB
inlawrev-27450	453	82	the	the	DET
inlawrev-27450	453	83	re	re	ADJ
inlawrev-27450	453	84	-	-	ADJ
inlawrev-27450	453	85	platted	platted	ADJ
inlawrev-27450	453	86	colby	colby	NOUN
inlawrev-27450	453	87	green	green	PROPN
inlawrev-27450	453	88	area	area	NOUN
inlawrev-27450	453	89	with	with	ADP
inlawrev-27450	453	90	the	the	DET
inlawrev-27450	453	91	county	county	NOUN
inlawrev-27450	453	92	clerk.218	clerk.218	NOUN
inlawrev-27450	453	93	the	the	DET
inlawrev-27450	453	94	assessor	assessor	NOUN
inlawrev-27450	453	95	informed	inform	VERB
inlawrev-27450	453	96	college	college	NOUN
inlawrev-27450	453	97	park	park	NOUN
inlawrev-27450	453	98	that	that	PRON
inlawrev-27450	453	99	the	the	DET
inlawrev-27450	453	100	colby	colby	PROPN
inlawrev-27450	453	101	green	green	PROPN
inlawrev-27450	453	102	area	area	PROPN
inlawrev-27450	453	103	received	receive	VERB
inlawrev-27450	453	104	the	the	DET
inlawrev-27450	453	105	common	common	ADJ
inlawrev-27450	453	106	-	-	PUNCT
inlawrev-27450	453	107	area	area	NOUN
inlawrev-27450	453	108	property	property	NOUN
inlawrev-27450	453	109	tax	tax	NOUN
inlawrev-27450	453	110	exemption	exemption	NOUN
inlawrev-27450	453	111	for	for	ADP
inlawrev-27450	453	112	the	the	DET
inlawrev-27450	453	113	2018	2018	NUM
inlawrev-27450	453	114	tax	tax	NOUN
inlawrev-27450	453	115	year	year	NOUN
inlawrev-27450	453	116	and	and	CCONJ
inlawrev-27450	453	117	the	the	DET
inlawrev-27450	453	118	years	year	NOUN
inlawrev-27450	453	119	thereafter	thereafter	ADV
inlawrev-27450	453	120	,	,	PUNCT
inlawrev-27450	453	121	but	but	CCONJ
inlawrev-27450	453	122	not	not	PART
inlawrev-27450	453	123	for	for	ADP
inlawrev-27450	453	124	the	the	DET
inlawrev-27450	453	125	2016	2016	NUM
inlawrev-27450	453	126	and	and	CCONJ
inlawrev-27450	453	127	2017	2017	NUM
inlawrev-27450	453	128	tax	tax	NOUN
inlawrev-27450	453	129	years.219	years.219	PROPN
inlawrev-27450	453	130	college	college	NOUN
inlawrev-27450	453	131	park	park	NOUN
inlawrev-27450	453	132	challenged	challenge	VERB
inlawrev-27450	453	133	the	the	DET
inlawrev-27450	453	134	assessor	assessor	NOUN
inlawrev-27450	453	135	’s	’s	PART
inlawrev-27450	453	136	decision	decision	NOUN
inlawrev-27450	453	137	,	,	PUNCT
inlawrev-27450	453	138	filing	file	VERB
inlawrev-27450	453	139	two	two	NUM
inlawrev-27450	453	140	forms	form	NOUN
inlawrev-27450	453	141	130	130	NUM
inlawrev-27450	453	142	notices	notice	NOUN
inlawrev-27450	453	143	to	to	PART
inlawrev-27450	453	144	initiate	initiate	VERB
inlawrev-27450	453	145	an	an	PRON
inlawrev-27450	453	146	appeal.220	appeal.220	ADP
inlawrev-27450	453	147	the	the	DET
inlawrev-27450	453	148	marion	marion	PROPN
inlawrev-27450	453	149	county	county	PROPN
inlawrev-27450	453	150	ptaboa	ptaboa	NOUN
inlawrev-27450	453	151	failed	fail	VERB
inlawrev-27450	453	152	to	to	PART
inlawrev-27450	453	153	address	address	VERB
inlawrev-27450	453	154	the	the	DET
inlawrev-27450	453	155	appeals	appeal	NOUN
inlawrev-27450	453	156	in	in	ADP
inlawrev-27450	453	157	a	a	DET
inlawrev-27450	453	158	timely	timely	ADJ
inlawrev-27450	453	159	manner	manner	NOUN
inlawrev-27450	453	160	,	,	PUNCT
inlawrev-27450	453	161	and	and	CCONJ
inlawrev-27450	453	162	college	college	NOUN
inlawrev-27450	453	163	park	park	NOUN
inlawrev-27450	453	164	took	take	VERB
inlawrev-27450	453	165	its	its	PRON
inlawrev-27450	453	166	challenges	challenge	NOUN
inlawrev-27450	453	167	to	to	ADP
inlawrev-27450	453	168	the	the	DET
inlawrev-27450	453	169	ibtr.221	ibtr.221	NOUN
inlawrev-27450	453	170	in	in	ADP
inlawrev-27450	453	171	june	june	PROPN
inlawrev-27450	453	172	2020	2020	NUM
inlawrev-27450	453	173	,	,	PUNCT
inlawrev-27450	453	174	the	the	DET
inlawrev-27450	453	175	ibtr	ibtr	VERB
inlawrev-27450	453	176	issued	issue	VERB
inlawrev-27450	453	177	its	its	PRON
inlawrev-27450	453	178	final	final	ADJ
inlawrev-27450	453	179	determination	determination	NOUN
inlawrev-27450	453	180	,	,	PUNCT
inlawrev-27450	453	181	holding	hold	VERB
inlawrev-27450	453	182	that	that	SCONJ
inlawrev-27450	453	183	the	the	DET
inlawrev-27450	453	184	marion	marion	PROPN
inlawrev-27450	453	185	county	county	PROPN
inlawrev-27450	453	186	ptaboa	ptaboa	NOUN
inlawrev-27450	453	187	erred	err	VERB
inlawrev-27450	453	188	when	when	SCONJ
inlawrev-27450	453	189	it	it	PRON
inlawrev-27450	453	190	failed	fail	VERB
inlawrev-27450	453	191	to	to	PART
inlawrev-27450	453	192	grant	grant	VERB
inlawrev-27450	453	193	the	the	DET
inlawrev-27450	453	194	colby	colby	PROPN
inlawrev-27450	453	195	green	green	PROPN
inlawrev-27450	453	196	area	area	PROPN
inlawrev-27450	453	197	a	a	DET
inlawrev-27450	453	198	commonarea	commonarea	NOUN
inlawrev-27450	453	199	property	property	NOUN
inlawrev-27450	453	200	tax	tax	NOUN
inlawrev-27450	453	201	exemption	exemption	NOUN
inlawrev-27450	453	202	for	for	ADP
inlawrev-27450	453	203	the	the	DET
inlawrev-27450	453	204	2016	2016	NUM
inlawrev-27450	453	205	and	and	CCONJ
inlawrev-27450	453	206	2017	2017	NUM
inlawrev-27450	453	207	tax	tax	NOUN
inlawrev-27450	453	208	years.222	years.222	NOUN
inlawrev-27450	453	209	the	the	DET
inlawrev-27450	453	210	ibtr	ibtr	VERB
inlawrev-27450	453	211	explained	explain	VERB
inlawrev-27450	453	212	that	that	SCONJ
inlawrev-27450	453	213	,	,	PUNCT
inlawrev-27450	453	214	under	under	ADP
inlawrev-27450	453	215	indiana	indiana	PROPN
inlawrev-27450	453	216	law	law	NOUN
inlawrev-27450	453	217	,	,	PUNCT
inlawrev-27450	453	218	once	once	ADV
inlawrev-27450	453	219	a	a	DET
inlawrev-27450	453	220	taxpayer	taxpayer	NOUN
inlawrev-27450	453	221	notifies	notifie	NOUN
inlawrev-27450	453	222	an	an	DET
inlawrev-27450	453	223	assessor	assessor	NOUN
inlawrev-27450	453	224	of	of	ADP
inlawrev-27450	453	225	a	a	DET
inlawrev-27450	453	226	recorded	record	VERB
inlawrev-27450	453	227	common	common	ADJ
inlawrev-27450	453	228	-	-	PUNCT
inlawrev-27450	453	229	area	area	NOUN
inlawrev-27450	453	230	property	property	NOUN
inlawrev-27450	453	231	,	,	PUNCT
inlawrev-27450	453	232	the	the	DET
inlawrev-27450	453	233	assessor	assessor	NOUN
inlawrev-27450	453	234	must	must	AUX
inlawrev-27450	453	235	respond	respond	VERB
inlawrev-27450	453	236	within	within	ADP
inlawrev-27450	453	237	thirty	thirty	NUM
inlawrev-27450	453	238	days.223	days.223	ADJ
inlawrev-27450	453	239	the	the	DET
inlawrev-27450	453	240	ibtr	ibtr	VERB
inlawrev-27450	453	241	determined	determine	VERB
inlawrev-27450	453	242	that	that	SCONJ
inlawrev-27450	453	243	college	college	NOUN
inlawrev-27450	453	244	park	park	NOUN
inlawrev-27450	453	245	provided	provide	VERB
inlawrev-27450	453	246	the	the	DET
inlawrev-27450	453	247	required	require	VERB
inlawrev-27450	453	248	notification	notification	NOUN
inlawrev-27450	453	249	,	,	PUNCT
inlawrev-27450	453	250	but	but	CCONJ
inlawrev-27450	453	251	the	the	DET
inlawrev-27450	453	252	assessor	assessor	NOUN
inlawrev-27450	453	253	failed	fail	VERB
inlawrev-27450	453	254	to	to	PART
inlawrev-27450	453	255	respond	respond	VERB
inlawrev-27450	453	256	in	in	ADP
inlawrev-27450	453	257	a	a	DET
inlawrev-27450	453	258	timely	timely	ADJ
inlawrev-27450	453	259	manner.2	manner.2	NOUN
inlawrev-27450	453	260	2	2	NUM
inlawrev-27450	453	261	4	4	NUM
inlawrev-27450	453	262	accordingly	accordingly	ADV
inlawrev-27450	453	263	,	,	PUNCT
inlawrev-27450	453	264	under	under	ADP
inlawrev-27450	453	265	indiana	indiana	PROPN
inlawrev-27450	453	266	law	law	PROPN
inlawrev-27450	453	267	,	,	PUNCT
inlawrev-27450	453	268	the	the	DET
inlawrev-27450	453	269	colby	colby	PROPN
inlawrev-27450	453	270	green	green	PROPN
inlawrev-27450	453	271	area	area	NOUN
inlawrev-27450	453	272	was	be	AUX
inlawrev-27450	453	273	an	an	DET
inlawrev-27450	453	274	exempt	exempt	ADJ
inlawrev-27450	453	275	common	common	ADJ
inlawrev-27450	453	276	area	area	NOUN
inlawrev-27450	453	277	by	by	ADP
inlawrev-27450	453	278	default	default	NOUN
inlawrev-27450	453	279	in	in	ADP
inlawrev-27450	453	280	both	both	CCONJ
inlawrev-27450	453	281	the	the	DET
inlawrev-27450	453	282	2016	2016	NUM
inlawrev-27450	453	283	and	and	CCONJ
inlawrev-27450	453	284	2017	2017	NUM
inlawrev-27450	453	285	tax	tax	NOUN
inlawrev-27450	453	286	years.225	years.225	NOUN
inlawrev-27450	453	287	the	the	DET
inlawrev-27450	453	288	assessor	assessor	NOUN
inlawrev-27450	453	289	challenged	challenge	VERB
inlawrev-27450	453	290	the	the	DET
inlawrev-27450	453	291	ibtr	ibtr	NOUN
inlawrev-27450	453	292	’s	’s	PART
inlawrev-27450	453	293	decision	decision	NOUN
inlawrev-27450	453	294	to	to	ADP
inlawrev-27450	453	295	the	the	DET
inlawrev-27450	453	296	tax	tax	NOUN
inlawrev-27450	453	297	court.226	court.226	NOUN
inlawrev-27450	453	298	the	the	DET
inlawrev-27450	453	299	assessor	assessor	NOUN
inlawrev-27450	453	300	first	first	ADV
inlawrev-27450	453	301	argued	argue	VERB
inlawrev-27450	453	302	that	that	SCONJ
inlawrev-27450	453	303	the	the	DET
inlawrev-27450	453	304	colby	colby	PROPN
inlawrev-27450	453	305	green	green	PROPN
inlawrev-27450	453	306	area	area	NOUN
inlawrev-27450	453	307	was	be	AUX
inlawrev-27450	453	308	not	not	PART
inlawrev-27450	453	309	entitled	entitle	VERB
inlawrev-27450	453	310	to	to	ADP
inlawrev-27450	453	311	a	a	DET
inlawrev-27450	453	312	common	common	ADJ
inlawrev-27450	453	313	-	-	PUNCT
inlawrev-27450	453	314	area	area	NOUN
inlawrev-27450	453	315	exemption	exemption	NOUN
inlawrev-27450	453	316	by	by	ADP
inlawrev-27450	453	317	operation	operation	NOUN
inlawrev-27450	453	318	of	of	ADP
inlawrev-27450	453	319	law	law	NOUN
inlawrev-27450	453	320	under	under	ADP
inlawrev-27450	453	321	indiana	indiana	PROPN
inlawrev-27450	453	322	code	code	PROPN
inlawrev-27450	453	323	section	section	NOUN
inlawrev-27450	453	324	6	6	NUM
inlawrev-27450	453	325	-	-	SYM
inlawrev-27450	453	326	1.110	1.110	NUM
inlawrev-27450	453	327	-	-	PUNCT
inlawrev-27450	453	328	37.5(g	37.5(g	NUM
inlawrev-27450	453	329	)	)	PUNCT
inlawrev-27450	453	330	because	because	SCONJ
inlawrev-27450	453	331	college	college	NOUN
inlawrev-27450	453	332	park	park	PROPN
inlawrev-27450	453	333	’s	’s	PART
inlawrev-27450	453	334	october	october	PROPN
inlawrev-27450	453	335	2016	2016	NUM
inlawrev-27450	453	336	email	email	NOUN
inlawrev-27450	453	337	failed	fail	VERB
inlawrev-27450	453	338	to	to	PART
inlawrev-27450	453	339	satisfy	satisfy	VERB
inlawrev-27450	453	340	the	the	DET
inlawrev-27450	453	341	statutory	statutory	ADJ
inlawrev-27450	453	342	requirements	requirement	NOUN
inlawrev-27450	453	343	for	for	ADP
inlawrev-27450	453	344	notice	notice	NOUN
inlawrev-27450	453	345	under	under	ADP
inlawrev-27450	453	346	section	section	NOUN
inlawrev-27450	453	347	6	6	NUM
inlawrev-27450	453	348	-	-	SYM
inlawrev-27450	453	349	1.1	1.1	NUM
inlawrev-27450	453	350	-	-	PUNCT
inlawrev-27450	453	351	10	10	NUM
inlawrev-27450	453	352	-	-	PUNCT
inlawrev-27450	453	353	37.5(a	37.5(a	NUM
inlawrev-27450	453	354	)	)	PUNCT
inlawrev-27450	453	355	and	and	CCONJ
inlawrev-27450	453	356	(	(	PUNCT
inlawrev-27450	453	357	d	d	NOUN
inlawrev-27450	453	358	)	)	PUNCT
inlawrev-27450	453	359	;	;	PUNCT
inlawrev-27450	453	360	it	it	PRON
inlawrev-27450	453	361	provided	provide	VERB
inlawrev-27450	453	362	only	only	ADV
inlawrev-27450	453	363	a	a	DET
inlawrev-27450	453	364	conclusory	conclusory	ADJ
inlawrev-27450	453	365	assertion	assertion	NOUN
inlawrev-27450	453	366	that	that	SCONJ
inlawrev-27450	453	367	the	the	DET
inlawrev-27450	453	368	property	property	NOUN
inlawrev-27450	453	369	met	meet	VERB
inlawrev-27450	453	370	all	all	DET
inlawrev-27450	453	371	the	the	DET
inlawrev-27450	453	372	requirements	requirement	NOUN
inlawrev-27450	453	373	of	of	ADP
inlawrev-27450	453	374	common	common	ADJ
inlawrev-27450	453	375	area	area	NOUN
inlawrev-27450	453	376	property	property	NOUN
inlawrev-27450	453	377	tax	tax	NOUN
inlawrev-27450	453	378	exemption	exemption	NOUN
inlawrev-27450	453	379	and	and	CCONJ
inlawrev-27450	453	380	therefore	therefore	ADV
inlawrev-27450	453	381	did	do	AUX
inlawrev-27450	453	382	not	not	PART
inlawrev-27450	453	383	clearly	clearly	ADV
inlawrev-27450	453	384	inform	inform	VERB
inlawrev-27450	453	385	the	the	DET
inlawrev-27450	453	386	assessor	assessor	NOUN
inlawrev-27450	453	387	that	that	SCONJ
inlawrev-27450	453	388	the	the	DET
inlawrev-27450	453	389	easements	easement	NOUN
inlawrev-27450	453	390	and	and	CCONJ
inlawrev-27450	453	391	covenants	covenant	NOUN
inlawrev-27450	453	392	had	have	AUX
inlawrev-27450	453	393	been	be	AUX
inlawrev-27450	453	394	recorded.227	recorded.227	PROPN
inlawrev-27450	453	395	college	college	NOUN
inlawrev-27450	453	396	park	park	PROPN
inlawrev-27450	453	397	’s	’s	PART
inlawrev-27450	453	398	email	email	NOUN
inlawrev-27450	453	399	,	,	PUNCT
inlawrev-27450	453	400	the	the	DET
inlawrev-27450	453	401	assessor	assessor	NOUN
inlawrev-27450	453	402	argued	argue	VERB
inlawrev-27450	453	403	,	,	PUNCT
inlawrev-27450	453	404	was	be	AUX
inlawrev-27450	453	405	inadequate	inadequate	ADJ
inlawrev-27450	453	406	notice	notice	NOUN
inlawrev-27450	453	407	under	under	ADP
inlawrev-27450	453	408	indiana	indiana	PROPN
inlawrev-27450	453	409	code	code	PROPN
inlawrev-27450	453	410	section	section	NOUN
inlawrev-27450	453	411	61.1	61.1	NUM
inlawrev-27450	453	412	-	-	SYM
inlawrev-27450	453	413	10	10	NUM
inlawrev-27450	453	414	-	-	PUNCT
inlawrev-27450	453	415	37.5(d	37.5(d	NUM
inlawrev-27450	453	416	)	)	PUNCT
inlawrev-27450	453	417	and	and	CCONJ
inlawrev-27450	453	418	therefore	therefore	ADV
inlawrev-27450	453	419	failed	fail	VERB
inlawrev-27450	453	420	to	to	PART
inlawrev-27450	453	421	trigger	trigger	VERB
inlawrev-27450	453	422	the	the	DET
inlawrev-27450	453	423	assessor	assessor	NOUN
inlawrev-27450	453	424	’s	’s	PART
inlawrev-27450	453	425	duty	duty	NOUN
inlawrev-27450	453	426	to	to	PART
inlawrev-27450	453	427	send	send	VERB
inlawrev-27450	453	428	a	a	DET
inlawrev-27450	453	429	written	write	VERB
inlawrev-27450	453	430	statement	statement	NOUN
inlawrev-27450	453	431	under	under	ADP
inlawrev-27450	453	432	section	section	NOUN
inlawrev-27450	453	433	6	6	NUM
inlawrev-27450	453	434	-	-	SYM
inlawrev-27450	453	435	1.1	1.1	NUM
inlawrev-27450	453	436	-	-	PUNCT
inlawrev-27450	453	437	10	10	NUM
inlawrev-27450	453	438	-	-	PUNCT
inlawrev-27450	453	439	37.5(f).228	37.5(f).228	NUM
inlawrev-27450	453	440	the	the	DET
inlawrev-27450	453	441	tax	tax	NOUN
inlawrev-27450	453	442	court	court	NOUN
inlawrev-27450	453	443	rejected	reject	VERB
inlawrev-27450	453	444	this	this	DET
inlawrev-27450	453	445	argument	argument	NOUN
inlawrev-27450	453	446	.	.	PUNCT
inlawrev-27450	454	1	216	216	NUM
inlawrev-27450	454	2	.	.	PUNCT
inlawrev-27450	455	1	i	i	PRON
inlawrev-27450	455	2	d.	d.	PROPN
inlawrev-27450	455	3	;	;	PUNCT
inlawrev-27450	455	4	see	see	VERB
inlawrev-27450	455	5	also	also	ADV
inlawrev-27450	455	6	ind	ind	PROPN
inlawrev-27450	455	7	.	.	PUNCT
inlawrev-27450	456	1	code	code	PROPN
inlawrev-27450	456	2	§	§	PROPN
inlawrev-27450	456	3	6	6	NUM
inlawrev-27450	456	4	-	-	SYM
inlawrev-27450	456	5	1.1	1.1	NUM
inlawrev-27450	456	6	-	-	PUNCT
inlawrev-27450	456	7	10	10	NUM
inlawrev-27450	456	8	-	-	NUM
inlawrev-27450	456	9	37.5	37.5	NUM
inlawrev-27450	456	10	.	.	PUNCT
inlawrev-27450	457	1	217	217	NUM
inlawrev-27450	457	2	.	.	PUNCT
inlawrev-27450	458	1	marion	marion	PROPN
inlawrev-27450	458	2	cnty	cnty	PROPN
inlawrev-27450	458	3	.	.	PUNCT
inlawrev-27450	459	1	assessor	assessor	NOUN
inlawrev-27450	459	2	,	,	PUNCT
inlawrev-27450	459	3	186	186	NUM
inlawrev-27450	459	4	n.e.3d	n.e.3d	NUM
inlawrev-27450	459	5	at	at	ADP
inlawrev-27450	459	6	1216	1216	NUM
inlawrev-27450	459	7	.	.	PUNCT
inlawrev-27450	460	1	218	218	NUM
inlawrev-27450	460	2	.	.	PUNCT
inlawrev-27450	461	1	i	i	PRON
inlawrev-27450	461	2	d.	d.	PROPN
inlawrev-27450	461	3	219	219	NUM
inlawrev-27450	461	4	.	.	PUNCT
inlawrev-27450	462	1	i	i	PRON
inlawrev-27450	462	2	d.	d.	PROPN
inlawrev-27450	462	3	at	at	ADP
inlawrev-27450	462	4	1216	1216	NUM
inlawrev-27450	462	5	-	-	SYM
inlawrev-27450	462	6	17	17	NUM
inlawrev-27450	462	7	.	.	NOUN
inlawrev-27450	462	8	220	220	NUM
inlawrev-27450	462	9	.	.	PUNCT
inlawrev-27450	463	1	i	i	PRON
inlawrev-27450	463	2	d.	d.	PROPN
inlawrev-27450	463	3	at	at	ADP
inlawrev-27450	463	4	1217	1217	NUM
inlawrev-27450	463	5	.	.	PUNCT
inlawrev-27450	464	1	221	221	NUM
inlawrev-27450	464	2	.	.	PUNCT
inlawrev-27450	465	1	i	i	PRON
inlawrev-27450	465	2	d.	d.	PROPN
inlawrev-27450	465	3	222	222	NUM
inlawrev-27450	465	4	.	.	PUNCT
inlawrev-27450	466	1	i	i	PRON
inlawrev-27450	466	2	d.	d.	PROPN
inlawrev-27450	466	3	223	223	NUM
inlawrev-27450	466	4	.	.	PUNCT
inlawrev-27450	467	1	i	i	PRON
inlawrev-27450	467	2	d.	d.	PROPN
inlawrev-27450	467	3	(	(	PUNCT
inlawrev-27450	467	4	citing	cite	VERB
inlawrev-27450	467	5	ind	ind	NOUN
inlawrev-27450	467	6	.	.	PUNCT
inlawrev-27450	468	1	code	code	PROPN
inlawrev-27450	468	2	§	§	PROPN
inlawrev-27450	468	3	6	6	NUM
inlawrev-27450	468	4	-	-	SYM
inlawrev-27450	468	5	1.1	1.1	NUM
inlawrev-27450	468	6	-	-	PUNCT
inlawrev-27450	468	7	10	10	NUM
inlawrev-27450	468	8	-	-	PUNCT
inlawrev-27450	468	9	37.5(f	37.5(f	NUM
inlawrev-27450	468	10	)	)	PUNCT
inlawrev-27450	468	11	)	)	PUNCT
inlawrev-27450	468	12	.	.	PUNCT
inlawrev-27450	469	1	224	224	NUM
inlawrev-27450	469	2	.	.	PUNCT
inlawrev-27450	470	1	i	i	PRON
inlawrev-27450	470	2	d.	d.	PROPN
inlawrev-27450	470	3	225	225	NUM
inlawrev-27450	470	4	.	.	PUNCT
inlawrev-27450	471	1	i	i	PRON
inlawrev-27450	471	2	d.	d.	PROPN
inlawrev-27450	471	3	(	(	PUNCT
inlawrev-27450	471	4	citing	cite	VERB
inlawrev-27450	471	5	ind	ind	NOUN
inlawrev-27450	471	6	.	.	PUNCT
inlawrev-27450	472	1	code	code	PROPN
inlawrev-27450	472	2	§	§	PROPN
inlawrev-27450	472	3	6	6	NUM
inlawrev-27450	472	4	-	-	SYM
inlawrev-27450	472	5	1.1	1.1	NUM
inlawrev-27450	472	6	-	-	PUNCT
inlawrev-27450	472	7	10	10	NUM
inlawrev-27450	472	8	-	-	PUNCT
inlawrev-27450	472	9	37.5(g	37.5(g	NUM
inlawrev-27450	472	10	)	)	PUNCT
inlawrev-27450	472	11	)	)	PUNCT
inlawrev-27450	472	12	.	.	PUNCT
inlawrev-27450	473	1	226	226	NUM
inlawrev-27450	473	2	.	.	PUNCT
inlawrev-27450	474	1	i	i	PRON
inlawrev-27450	474	2	d.	d.	PROPN
inlawrev-27450	474	3	227	227	NUM
inlawrev-27450	474	4	.	.	PUNCT
inlawrev-27450	475	1	i	i	PRON
inlawrev-27450	475	2	d.	d.	PROPN
inlawrev-27450	475	3	at	at	ADP
inlawrev-27450	475	4	1219	1219	NUM
inlawrev-27450	475	5	.	.	PUNCT
inlawrev-27450	476	1	228	228	NUM
inlawrev-27450	476	2	.	.	PUNCT
inlawrev-27450	477	1	i	i	PRON
inlawrev-27450	477	2	d.	d.	PROPN
inlawrev-27450	477	3	846	846	NUM
inlawrev-27450	477	4	indiana	indiana	PROPN
inlawrev-27450	477	5	law	law	PROPN
inlawrev-27450	477	6	review	review	NOUN
inlawrev-27450	477	7	[	[	X
inlawrev-27450	477	8	vol	vol	NOUN
inlawrev-27450	477	9	.	.	PUNCT
inlawrev-27450	478	1	56:827	56:827	NUM
inlawrev-27450	478	2	the	the	DET
inlawrev-27450	478	3	court	court	NOUN
inlawrev-27450	478	4	said	say	VERB
inlawrev-27450	478	5	that	that	SCONJ
inlawrev-27450	478	6	the	the	DET
inlawrev-27450	478	7	2016	2016	NUM
inlawrev-27450	478	8	email	email	NOUN
inlawrev-27450	478	9	was	be	AUX
inlawrev-27450	478	10	adequate	adequate	ADJ
inlawrev-27450	478	11	notice	notice	NOUN
inlawrev-27450	478	12	under	under	ADP
inlawrev-27450	478	13	indiana	indiana	PROPN
inlawrev-27450	478	14	code	code	PROPN
inlawrev-27450	478	15	section	section	NOUN
inlawrev-27450	478	16	6	6	NUM
inlawrev-27450	478	17	-	-	SYM
inlawrev-27450	478	18	1.1	1.1	NUM
inlawrev-27450	478	19	-	-	PUNCT
inlawrev-27450	478	20	10	10	NUM
inlawrev-27450	478	21	-	-	PUNCT
inlawrev-27450	478	22	37.5(d	37.5(d	NUM
inlawrev-27450	478	23	)	)	PUNCT
inlawrev-27450	478	24	because	because	SCONJ
inlawrev-27450	478	25	it	it	PRON
inlawrev-27450	478	26	met	meet	VERB
inlawrev-27450	478	27	all	all	DET
inlawrev-27450	478	28	the	the	DET
inlawrev-27450	478	29	statute	statute	NOUN
inlawrev-27450	478	30	’s	’s	PART
inlawrev-27450	478	31	requirements.229	requirements.229	NOUN
inlawrev-27450	478	32	that	that	PRON
inlawrev-27450	478	33	is	be	AUX
inlawrev-27450	478	34	,	,	PUNCT
inlawrev-27450	478	35	the	the	DET
inlawrev-27450	478	36	email	email	NOUN
inlawrev-27450	478	37	explicitly	explicitly	ADV
inlawrev-27450	478	38	stated	state	VERB
inlawrev-27450	478	39	and	and	CCONJ
inlawrev-27450	478	40	served	serve	VERB
inlawrev-27450	478	41	as	as	ADP
inlawrev-27450	478	42	notice	notice	NOUN
inlawrev-27450	478	43	that	that	SCONJ
inlawrev-27450	478	44	college	college	NOUN
inlawrev-27450	478	45	park	park	NOUN
inlawrev-27450	478	46	“	"	PUNCT
inlawrev-27450	478	47	was	be	AUX
inlawrev-27450	478	48	seeking	seek	VERB
inlawrev-27450	478	49	the	the	DET
inlawrev-27450	478	50	common	common	ADJ
inlawrev-27450	478	51	-	-	PUNCT
inlawrev-27450	478	52	area	area	NOUN
inlawrev-27450	478	53	property	property	NOUN
inlawrev-27450	478	54	exemption	exemption	NOUN
inlawrev-27450	478	55	for	for	ADP
inlawrev-27450	478	56	the	the	DET
inlawrev-27450	478	57	colby	colby	PROPN
inlawrev-27450	478	58	green	green	PROPN
inlawrev-27450	478	59	area	area	PROPN
inlawrev-27450	478	60	”	"	PUNCT
inlawrev-27450	478	61	and	and	CCONJ
inlawrev-27450	478	62	that	that	SCONJ
inlawrev-27450	478	63	the	the	DET
inlawrev-27450	478	64	property	property	NOUN
inlawrev-27450	478	65	satisfied	satisfy	VERB
inlawrev-27450	478	66	all	all	DET
inlawrev-27450	478	67	the	the	DET
inlawrev-27450	478	68	statutory	statutory	ADJ
inlawrev-27450	478	69	requirements	requirement	NOUN
inlawrev-27450	478	70	including	include	VERB
inlawrev-27450	478	71	the	the	DET
inlawrev-27450	478	72	“	"	PUNCT
inlawrev-27450	478	73	requirement	requirement	NOUN
inlawrev-27450	478	74	that	that	SCONJ
inlawrev-27450	478	75	the	the	DET
inlawrev-27450	478	76	area	area	NOUN
inlawrev-27450	478	77	’s	’s	PART
inlawrev-27450	478	78	property	property	NOUN
inlawrev-27450	478	79	restrictions	restriction	NOUN
inlawrev-27450	478	80	were	be	AUX
inlawrev-27450	478	81	recorded	record	VERB
inlawrev-27450	478	82	.	.	PUNCT
inlawrev-27450	479	1	”230	”230	PUNCT
inlawrev-27450	480	1	the	the	DET
inlawrev-27450	480	2	tax	tax	NOUN
inlawrev-27450	480	3	court	court	NOUN
inlawrev-27450	480	4	concluded	conclude	VERB
inlawrev-27450	480	5	that	that	SCONJ
inlawrev-27450	480	6	the	the	DET
inlawrev-27450	480	7	email	email	NOUN
inlawrev-27450	480	8	satisfied	satisfy	VERB
inlawrev-27450	480	9	the	the	DET
inlawrev-27450	480	10	notice	notice	NOUN
inlawrev-27450	480	11	requirements	requirement	NOUN
inlawrev-27450	480	12	under	under	ADP
inlawrev-27450	480	13	section	section	NOUN
inlawrev-27450	480	14	6	6	NUM
inlawrev-27450	480	15	-	-	SYM
inlawrev-27450	480	16	1.1	1.1	NUM
inlawrev-27450	480	17	-	-	PUNCT
inlawrev-27450	480	18	10	10	NUM
inlawrev-27450	480	19	-	-	PUNCT
inlawrev-27450	480	20	37.5(d).231	37.5(d).231	NUM
inlawrev-27450	480	21	the	the	DET
inlawrev-27450	480	22	email	email	NOUN
inlawrev-27450	480	23	triggered	trigger	VERB
inlawrev-27450	480	24	the	the	DET
inlawrev-27450	480	25	assessor	assessor	NOUN
inlawrev-27450	480	26	’s	’s	PART
inlawrev-27450	480	27	duty	duty	NOUN
inlawrev-27450	480	28	to	to	PART
inlawrev-27450	480	29	send	send	VERB
inlawrev-27450	480	30	a	a	DET
inlawrev-27450	480	31	written	write	VERB
inlawrev-27450	480	32	statement	statement	NOUN
inlawrev-27450	480	33	to	to	ADP
inlawrev-27450	480	34	college	college	NOUN
inlawrev-27450	480	35	park	park	NOUN
inlawrev-27450	480	36	not	not	PART
inlawrev-27450	480	37	later	later	ADV
inlawrev-27450	480	38	than	than	ADP
inlawrev-27450	480	39	thirty	thirty	NUM
inlawrev-27450	480	40	(	(	PUNCT
inlawrev-27450	480	41	30	30	NUM
inlawrev-27450	480	42	)	)	PUNCT
inlawrev-27450	480	43	days	day	NOUN
inlawrev-27450	480	44	after	after	ADP
inlawrev-27450	480	45	receiving	receive	VERB
inlawrev-27450	480	46	the	the	DET
inlawrev-27450	480	47	email	email	NOUN
inlawrev-27450	480	48	,	,	PUNCT
inlawrev-27450	480	49	informing	inform	VERB
inlawrev-27450	480	50	it	it	PRON
inlawrev-27450	480	51	of	of	ADP
inlawrev-27450	480	52	its	its	PRON
inlawrev-27450	480	53	decision.232	decision.232	NOUN
inlawrev-27450	480	54	instead	instead	ADV
inlawrev-27450	480	55	,	,	PUNCT
inlawrev-27450	480	56	after	after	ADP
inlawrev-27450	480	57	receiving	receive	VERB
inlawrev-27450	480	58	college	college	NOUN
inlawrev-27450	480	59	park	park	NOUN
inlawrev-27450	480	60	’s	’s	PART
inlawrev-27450	480	61	email	email	NOUN
inlawrev-27450	480	62	,	,	PUNCT
inlawrev-27450	480	63	the	the	DET
inlawrev-27450	480	64	assessor	assessor	NOUN
inlawrev-27450	480	65	determined	determine	VERB
inlawrev-27450	480	66	that	that	SCONJ
inlawrev-27450	480	67	the	the	DET
inlawrev-27450	480	68	colby	colby	PROPN
inlawrev-27450	480	69	green	green	PROPN
inlawrev-27450	480	70	area	area	NOUN
inlawrev-27450	480	71	was	be	AUX
inlawrev-27450	480	72	not	not	PART
inlawrev-27450	480	73	eligible	eligible	ADJ
inlawrev-27450	480	74	for	for	ADP
inlawrev-27450	480	75	the	the	DET
inlawrev-27450	480	76	common	common	ADJ
inlawrev-27450	480	77	-	-	PUNCT
inlawrev-27450	480	78	area	area	NOUN
inlawrev-27450	480	79	property	property	NOUN
inlawrev-27450	480	80	tax	tax	NOUN
inlawrev-27450	480	81	exemption	exemption	NOUN
inlawrev-27450	480	82	for	for	ADP
inlawrev-27450	480	83	2016	2016	NUM
inlawrev-27450	480	84	and	and	CCONJ
inlawrev-27450	480	85	2017	2017	NUM
inlawrev-27450	480	86	but	but	CCONJ
inlawrev-27450	480	87	failed	fail	VERB
inlawrev-27450	480	88	to	to	PART
inlawrev-27450	480	89	inform	inform	VERB
inlawrev-27450	480	90	college	college	NOUN
inlawrev-27450	480	91	park	park	NOUN
inlawrev-27450	480	92	of	of	ADP
inlawrev-27450	480	93	its	its	PRON
inlawrev-27450	480	94	decision	decision	NOUN
inlawrev-27450	480	95	within	within	ADP
inlawrev-27450	480	96	the	the	DET
inlawrev-27450	480	97	statutorily	statutorily	ADV
inlawrev-27450	480	98	mandated	mandate	VERB
inlawrev-27450	480	99	period	period	NOUN
inlawrev-27450	480	100	or	or	CCONJ
inlawrev-27450	480	101	provide	provide	VERB
inlawrev-27450	480	102	the	the	DET
inlawrev-27450	480	103	chance	chance	NOUN
inlawrev-27450	480	104	to	to	PART
inlawrev-27450	480	105	“	"	PUNCT
inlawrev-27450	480	106	establish	establish	VERB
inlawrev-27450	480	107	that	that	SCONJ
inlawrev-27450	480	108	the	the	DET
inlawrev-27450	480	109	area	area	NOUN
inlawrev-27450	480	110	met	meet	VERB
inlawrev-27450	480	111	the	the	DET
inlawrev-27450	480	112	”	"	PUNCT
inlawrev-27450	480	113	common	common	ADJ
inlawrev-27450	480	114	area	area	NOUN
inlawrev-27450	480	115	requirements.233	requirements.233	ADV
inlawrev-27450	480	116	therefore	therefore	ADV
inlawrev-27450	480	117	,	,	PUNCT
inlawrev-27450	480	118	the	the	DET
inlawrev-27450	480	119	tax	tax	NOUN
inlawrev-27450	480	120	court	court	NOUN
inlawrev-27450	480	121	held	hold	VERB
inlawrev-27450	480	122	,	,	PUNCT
inlawrev-27450	480	123	the	the	DET
inlawrev-27450	480	124	ibtr	ibtr	VERB
inlawrev-27450	480	125	properly	properly	ADV
inlawrev-27450	480	126	determined	determine	VERB
inlawrev-27450	480	127	that	that	SCONJ
inlawrev-27450	480	128	the	the	DET
inlawrev-27450	480	129	assessor	assessor	NOUN
inlawrev-27450	480	130	failed	fail	VERB
inlawrev-27450	480	131	to	to	PART
inlawrev-27450	480	132	meet	meet	VERB
inlawrev-27450	480	133	the	the	DET
inlawrev-27450	480	134	requirements	requirement	NOUN
inlawrev-27450	480	135	of	of	ADP
inlawrev-27450	480	136	indiana	indiana	PROPN
inlawrev-27450	480	137	code	code	PROPN
inlawrev-27450	480	138	section	section	NOUN
inlawrev-27450	480	139	6	6	NUM
inlawrev-27450	480	140	-	-	SYM
inlawrev-27450	480	141	1.1	1.1	NUM
inlawrev-27450	480	142	-	-	PUNCT
inlawrev-27450	480	143	10	10	NUM
inlawrev-27450	480	144	-	-	PUNCT
inlawrev-27450	480	145	37.5(f	37.5(f	NUM
inlawrev-27450	480	146	)	)	PUNCT
inlawrev-27450	480	147	and	and	CCONJ
inlawrev-27450	480	148	that	that	SCONJ
inlawrev-27450	480	149	the	the	DET
inlawrev-27450	480	150	ibtr	ibtr	NOUN
inlawrev-27450	480	151	properly	properly	ADV
inlawrev-27450	480	152	deemed	deem	VERB
inlawrev-27450	480	153	the	the	DET
inlawrev-27450	480	154	colby	colby	PROPN
inlawrev-27450	480	155	green	green	PROPN
inlawrev-27450	480	156	area	area	NOUN
inlawrev-27450	480	157	“	"	PUNCT
inlawrev-27450	480	158	an	an	DET
inlawrev-27450	480	159	exempt	exempt	ADJ
inlawrev-27450	480	160	common	common	ADJ
inlawrev-27450	480	161	area	area	NOUN
inlawrev-27450	480	162	by	by	ADP
inlawrev-27450	480	163	operation	operation	NOUN
inlawrev-27450	480	164	of	of	ADP
inlawrev-27450	480	165	[	[	X
inlawrev-27450	480	166	section	section	NOUN
inlawrev-27450	480	167	]	]	PUNCT
inlawrev-27450	480	168	6	6	NUM
inlawrev-27450	480	169	-	-	SYM
inlawrev-27450	480	170	1.1	1.1	NUM
inlawrev-27450	480	171	-	-	NUM
inlawrev-27450	480	172	1037.5(g).”234	1037.5(g).”234	NUM
inlawrev-27450	480	173	the	the	DET
inlawrev-27450	480	174	assessor	assessor	NOUN
inlawrev-27450	480	175	asserted	assert	VERB
inlawrev-27450	480	176	a	a	DET
inlawrev-27450	480	177	second	second	ADJ
inlawrev-27450	480	178	argument	argument	NOUN
inlawrev-27450	480	179	,	,	PUNCT
inlawrev-27450	480	180	accusing	accuse	VERB
inlawrev-27450	480	181	the	the	DET
inlawrev-27450	480	182	ibtr	ibtr	NOUN
inlawrev-27450	480	183	of	of	ADP
inlawrev-27450	480	184	abusing	abuse	VERB
inlawrev-27450	480	185	its	its	PRON
inlawrev-27450	480	186	discretion	discretion	NOUN
inlawrev-27450	480	187	when	when	SCONJ
inlawrev-27450	480	188	it	it	PRON
inlawrev-27450	480	189	failed	fail	VERB
inlawrev-27450	480	190	to	to	PART
inlawrev-27450	480	191	consider	consider	VERB
inlawrev-27450	480	192	the	the	DET
inlawrev-27450	480	193	assessor	assessor	NOUN
inlawrev-27450	480	194	’s	’s	PART
inlawrev-27450	480	195	september2016	september2016	PROPN
inlawrev-27450	480	196	letter	letter	NOUN
inlawrev-27450	480	197	,	,	PUNCT
inlawrev-27450	480	198	which	which	PRON
inlawrev-27450	480	199	preceded	precede	VERB
inlawrev-27450	480	200	college	college	NOUN
inlawrev-27450	480	201	park	park	NOUN
inlawrev-27450	480	202	’s	’s	PART
inlawrev-27450	480	203	october	october	PROPN
inlawrev-27450	480	204	2016	2016	NUM
inlawrev-27450	480	205	email	email	NOUN
inlawrev-27450	480	206	,	,	PUNCT
inlawrev-27450	480	207	as	as	SCONJ
inlawrev-27450	480	208	the	the	DET
inlawrev-27450	480	209	written	write	VERB
inlawrev-27450	480	210	statement	statement	NOUN
inlawrev-27450	480	211	that	that	PRON
inlawrev-27450	480	212	satisfied	satisfy	VERB
inlawrev-27450	480	213	its	its	PRON
inlawrev-27450	480	214	duty	duty	NOUN
inlawrev-27450	480	215	to	to	PART
inlawrev-27450	480	216	send	send	VERB
inlawrev-27450	480	217	a	a	DET
inlawrev-27450	480	218	written	write	VERB
inlawrev-27450	480	219	statement	statement	NOUN
inlawrev-27450	480	220	under	under	ADP
inlawrev-27450	480	221	indiana	indiana	PROPN
inlawrev-27450	480	222	code	code	PROPN
inlawrev-27450	480	223	section	section	NOUN
inlawrev-27450	480	224	6	6	NUM
inlawrev-27450	480	225	-	-	SYM
inlawrev-27450	480	226	1.1	1.1	NUM
inlawrev-27450	480	227	-	-	NUM
inlawrev-27450	480	228	1037.5(f).235	1037.5(f).235	NUM
inlawrev-27450	480	229	the	the	DET
inlawrev-27450	480	230	tax	tax	NOUN
inlawrev-27450	480	231	court	court	NOUN
inlawrev-27450	480	232	rejected	reject	VERB
inlawrev-27450	480	233	this	this	DET
inlawrev-27450	480	234	argument	argument	NOUN
inlawrev-27450	480	235	,	,	PUNCT
inlawrev-27450	480	236	holding	hold	VERB
inlawrev-27450	480	237	that	that	SCONJ
inlawrev-27450	480	238	the	the	DET
inlawrev-27450	480	239	plain	plain	ADJ
inlawrev-27450	480	240	language	language	NOUN
inlawrev-27450	480	241	of	of	ADP
inlawrev-27450	480	242	section	section	NOUN
inlawrev-27450	480	243	6	6	NUM
inlawrev-27450	480	244	-	-	SYM
inlawrev-27450	480	245	1.1	1.1	NUM
inlawrev-27450	480	246	-	-	PUNCT
inlawrev-27450	480	247	10	10	NUM
inlawrev-27450	480	248	-	-	PUNCT
inlawrev-27450	480	249	37.5(f	37.5(f	NUM
inlawrev-27450	480	250	)	)	PUNCT
inlawrev-27450	480	251	stated	state	VERB
inlawrev-27450	480	252	that	that	SCONJ
inlawrev-27450	480	253	,	,	PUNCT
inlawrev-27450	480	254	after	after	ADP
inlawrev-27450	480	255	receiving	receive	VERB
inlawrev-27450	480	256	a	a	DET
inlawrev-27450	480	257	property	property	NOUN
inlawrev-27450	480	258	owner	owner	NOUN
inlawrev-27450	480	259	’s	’s	PART
inlawrev-27450	480	260	notice	notice	NOUN
inlawrev-27450	480	261	under	under	ADP
inlawrev-27450	480	262	section	section	NOUN
inlawrev-27450	480	263	6	6	NUM
inlawrev-27450	480	264	-	-	SYM
inlawrev-27450	480	265	1.1	1.1	NUM
inlawrev-27450	480	266	-	-	PUNCT
inlawrev-27450	480	267	10	10	NUM
inlawrev-27450	480	268	-	-	PUNCT
inlawrev-27450	480	269	37.5(d	37.5(d	NUM
inlawrev-27450	480	270	)	)	PUNCT
inlawrev-27450	480	271	,	,	PUNCT
inlawrev-27450	480	272	the	the	DET
inlawrev-27450	480	273	county	county	NOUN
inlawrev-27450	480	274	assessor	assessor	NOUN
inlawrev-27450	480	275	should	should	AUX
inlawrev-27450	480	276	determine	determine	VERB
inlawrev-27450	480	277	whether	whether	SCONJ
inlawrev-27450	480	278	the	the	DET
inlawrev-27450	480	279	property	property	NOUN
inlawrev-27450	480	280	qualified	qualify	VERB
inlawrev-27450	480	281	as	as	ADP
inlawrev-27450	480	282	a	a	DET
inlawrev-27450	480	283	common	common	ADJ
inlawrev-27450	480	284	area	area	NOUN
inlawrev-27450	480	285	and	and	CCONJ
inlawrev-27450	480	286	then	then	ADV
inlawrev-27450	480	287	provide	provide	VERB
inlawrev-27450	480	288	the	the	DET
inlawrev-27450	480	289	taxpayer	taxpayer	NOUN
inlawrev-27450	480	290	a	a	DET
inlawrev-27450	480	291	written	write	VERB
inlawrev-27450	480	292	notice	notice	NOUN
inlawrev-27450	480	293	explaining	explain	VERB
inlawrev-27450	480	294	its	its	PRON
inlawrev-27450	480	295	decision.236	decision.236	NOUN
inlawrev-27450	480	296	the	the	DET
inlawrev-27450	480	297	tax	tax	NOUN
inlawrev-27450	480	298	court	court	NOUN
inlawrev-27450	480	299	said	say	VERB
inlawrev-27450	480	300	it	it	PRON
inlawrev-27450	480	301	was	be	AUX
inlawrev-27450	480	302	difficult	difficult	ADJ
inlawrev-27450	480	303	to	to	PART
inlawrev-27450	480	304	comprehend	comprehend	VERB
inlawrev-27450	480	305	how	how	SCONJ
inlawrev-27450	480	306	the	the	DET
inlawrev-27450	480	307	assessor	assessor	NOUN
inlawrev-27450	480	308	could	could	AUX
inlawrev-27450	480	309	believe	believe	VERB
inlawrev-27450	480	310	its	its	PRON
inlawrev-27450	480	311	september	september	PROPN
inlawrev-27450	480	312	23	23	NUM
inlawrev-27450	480	313	,	,	PUNCT
inlawrev-27450	480	314	2016	2016	NUM
inlawrev-27450	480	315	letter	letter	NOUN
inlawrev-27450	480	316	constituted	constitute	VERB
inlawrev-27450	480	317	the	the	DET
inlawrev-27450	480	318	written	write	VERB
inlawrev-27450	480	319	statement	statement	NOUN
inlawrev-27450	480	320	required	require	VERB
inlawrev-27450	480	321	by	by	ADP
inlawrev-27450	480	322	section	section	NOUN
inlawrev-27450	480	323	6	6	NUM
inlawrev-27450	480	324	-	-	SYM
inlawrev-27450	480	325	1.1	1.1	NUM
inlawrev-27450	480	326	-	-	PUNCT
inlawrev-27450	480	327	10	10	NUM
inlawrev-27450	480	328	-	-	PUNCT
inlawrev-27450	480	329	37.5(f	37.5(f	NUM
inlawrev-27450	480	330	)	)	PUNCT
inlawrev-27450	480	331	when	when	SCONJ
inlawrev-27450	480	332	it	it	PRON
inlawrev-27450	480	333	preceded	precede	VERB
inlawrev-27450	480	334	college	college	NOUN
inlawrev-27450	480	335	park	park	NOUN
inlawrev-27450	480	336	’s	’s	PART
inlawrev-27450	480	337	october	october	PROPN
inlawrev-27450	480	338	2016	2016	NUM
inlawrev-27450	480	339	email.237	email.237	ADP
inlawrev-27450	480	340	the	the	DET
inlawrev-27450	480	341	tax	tax	NOUN
inlawrev-27450	480	342	court	court	NOUN
inlawrev-27450	480	343	held	hold	VERB
inlawrev-27450	480	344	,	,	PUNCT
inlawrev-27450	480	345	in	in	ADP
inlawrev-27450	480	346	conclusion	conclusion	NOUN
inlawrev-27450	480	347	,	,	PUNCT
inlawrev-27450	480	348	that	that	SCONJ
inlawrev-27450	480	349	the	the	DET
inlawrev-27450	480	350	ibtr	ibtr	NOUN
inlawrev-27450	480	351	properly	properly	ADV
inlawrev-27450	480	352	granted	grant	VERB
inlawrev-27450	480	353	a	a	DET
inlawrev-27450	480	354	common	common	ADJ
inlawrev-27450	480	355	-	-	PUNCT
inlawrev-27450	480	356	area	area	NOUN
inlawrev-27450	480	357	property	property	NOUN
inlawrev-27450	480	358	exemption	exemption	NOUN
inlawrev-27450	480	359	to	to	ADP
inlawrev-27450	480	360	the	the	DET
inlawrev-27450	480	361	colby	colby	PROPN
inlawrev-27450	480	362	green	green	PROPN
inlawrev-27450	480	363	area	area	NOUN
inlawrev-27450	480	364	for	for	ADP
inlawrev-27450	480	365	the	the	DET
inlawrev-27450	480	366	2016	2016	NUM
inlawrev-27450	480	367	and	and	CCONJ
inlawrev-27450	480	368	2017	2017	NUM
inlawrev-27450	480	369	tax	tax	NOUN
inlawrev-27450	480	370	years.238	years.238	NOUN
inlawrev-27450	480	371	7	7	NUM
inlawrev-27450	480	372	.	.	PUNCT
inlawrev-27450	481	1	chevrolet	chevrolet	PROPN
inlawrev-27450	481	2	of	of	ADP
inlawrev-27450	481	3	columbus	columbus	PROPN
inlawrev-27450	481	4	,	,	PUNCT
inlawrev-27450	481	5	inc	inc	PROPN
inlawrev-27450	481	6	.	.	PROPN
inlawrev-27450	482	1	v.	v.	PROPN
inlawrev-27450	482	2	bartholomew	bartholomew	PROPN
inlawrev-27450	482	3	county	county	PROPN
inlawrev-27450	482	4	assessor.239	assessor.239	NOUN
inlawrev-27450	482	5	—	—	PUNCT
inlawrev-27450	482	6	in	in	ADP
inlawrev-27450	482	7	chevrolet	chevrolet	PROPN
inlawrev-27450	482	8	,	,	PUNCT
inlawrev-27450	482	9	the	the	DET
inlawrev-27450	482	10	issue	issue	NOUN
inlawrev-27450	482	11	before	before	SCONJ
inlawrev-27450	482	12	the	the	DET
inlawrev-27450	482	13	tax	tax	NOUN
inlawrev-27450	482	14	court	court	NOUN
inlawrev-27450	482	15	was	be	AUX
inlawrev-27450	482	16	whether	whether	SCONJ
inlawrev-27450	482	17	the	the	DET
inlawrev-27450	482	18	ibtr	ibtr	VERB
inlawrev-27450	482	19	properly	properly	ADV
inlawrev-27450	482	20	229	229	NUM
inlawrev-27450	482	21	.	.	PUNCT
inlawrev-27450	483	1	i	i	PRON
inlawrev-27450	483	2	d.	d.	PROPN
inlawrev-27450	483	3	at	at	ADP
inlawrev-27450	483	4	1219	1219	NUM
inlawrev-27450	483	5	-	-	SYM
inlawrev-27450	483	6	20	20	NUM
inlawrev-27450	483	7	.	.	PUNCT
inlawrev-27450	483	8	230	230	NUM
inlawrev-27450	483	9	.	.	PUNCT
inlawrev-27450	484	1	i	i	PRON
inlawrev-27450	484	2	d.	d.	PROPN
inlawrev-27450	484	3	(	(	PUNCT
inlawrev-27450	484	4	quoting	quote	VERB
inlawrev-27450	484	5	§	§	PROPN
inlawrev-27450	484	6	6	6	NUM
inlawrev-27450	484	7	-	-	SYM
inlawrev-27450	484	8	1.1	1.1	NUM
inlawrev-27450	484	9	-	-	PUNCT
inlawrev-27450	484	10	10	10	NUM
inlawrev-27450	484	11	-	-	PUNCT
inlawrev-27450	484	12	37.5(d	37.5(d	NUM
inlawrev-27450	484	13	)	)	PUNCT
inlawrev-27450	484	14	)	)	PUNCT
inlawrev-27450	484	15	.	.	PUNCT
inlawrev-27450	485	1	231	231	NUM
inlawrev-27450	485	2	.	.	PUNCT
inlawrev-27450	486	1	i	i	PRON
inlawrev-27450	486	2	d.	d.	PROPN
inlawrev-27450	486	3	at	at	ADP
inlawrev-27450	486	4	1220	1220	NUM
inlawrev-27450	486	5	.	.	PUNCT
inlawrev-27450	487	1	232	232	NUM
inlawrev-27450	487	2	.	.	PUNCT
inlawrev-27450	488	1	i	i	PRON
inlawrev-27450	488	2	d.	d.	PROPN
inlawrev-27450	488	3	(	(	PUNCT
inlawrev-27450	488	4	citing	cite	VERB
inlawrev-27450	488	5	§	§	PROPN
inlawrev-27450	488	6	6	6	NUM
inlawrev-27450	488	7	-	-	SYM
inlawrev-27450	488	8	1.1	1.1	NUM
inlawrev-27450	488	9	-	-	PUNCT
inlawrev-27450	488	10	10	10	NUM
inlawrev-27450	488	11	-	-	PUNCT
inlawrev-27450	488	12	37.5(f	37.5(f	NUM
inlawrev-27450	488	13	)	)	PUNCT
inlawrev-27450	488	14	)	)	PUNCT
inlawrev-27450	488	15	.	.	PUNCT
inlawrev-27450	489	1	233	233	NUM
inlawrev-27450	489	2	.	.	PUNCT
inlawrev-27450	490	1	i	i	PRON
inlawrev-27450	490	2	d.	d.	PROPN
inlawrev-27450	490	3	234	234	NUM
inlawrev-27450	490	4	.	.	PUNCT
inlawrev-27450	491	1	i	i	PRON
inlawrev-27450	491	2	d.	d.	PROPN
inlawrev-27450	491	3	235	235	NUM
inlawrev-27450	491	4	.	.	PUNCT
inlawrev-27450	492	1	i	i	PRON
inlawrev-27450	492	2	d.	d.	PROPN
inlawrev-27450	492	3	at	at	ADP
inlawrev-27450	492	4	1220	1220	NUM
inlawrev-27450	492	5	-	-	SYM
inlawrev-27450	492	6	21	21	NUM
inlawrev-27450	492	7	.	.	PUNCT
inlawrev-27450	492	8	236	236	NUM
inlawrev-27450	492	9	.	.	PUNCT
inlawrev-27450	493	1	i	i	PRON
inlawrev-27450	493	2	d.	d.	PROPN
inlawrev-27450	493	3	at	at	ADP
inlawrev-27450	493	4	1221	1221	NUM
inlawrev-27450	493	5	.	.	PUNCT
inlawrev-27450	494	1	237	237	NUM
inlawrev-27450	494	2	.	.	PUNCT
inlawrev-27450	495	1	i	i	PRON
inlawrev-27450	495	2	d.	d.	PROPN
inlawrev-27450	495	3	238	238	NUM
inlawrev-27450	495	4	.	.	PUNCT
inlawrev-27450	496	1	i	i	PRON
inlawrev-27450	496	2	d.	d.	PROPN
inlawrev-27450	496	3	at	at	ADP
inlawrev-27450	496	4	1221	1221	NUM
inlawrev-27450	496	5	-	-	SYM
inlawrev-27450	496	6	22	22	NUM
inlawrev-27450	496	7	.	.	PUNCT
inlawrev-27450	497	1	239	239	NUM
inlawrev-27450	497	2	.	.	X
inlawrev-27450	497	3	187	187	NUM
inlawrev-27450	497	4	n.e.3d	n.e.3d	NUM
inlawrev-27450	497	5	349	349	NUM
inlawrev-27450	497	6	(	(	PUNCT
inlawrev-27450	497	7	ind	ind	NOUN
inlawrev-27450	497	8	.	.	PUNCT
inlawrev-27450	498	1	t.c	t.c	PROPN
inlawrev-27450	498	2	.	.	PROPN
inlawrev-27450	498	3	2022	2022	NUM
inlawrev-27450	498	4	)	)	PUNCT
inlawrev-27450	498	5	.	.	PUNCT
inlawrev-27450	499	1	2023	2023	NUM
inlawrev-27450	499	2	]	]	PUNCT
inlawrev-27450	499	3	tax	tax	NOUN
inlawrev-27450	499	4	law	law	NOUN
inlawrev-27450	499	5	847	847	NUM
inlawrev-27450	499	6	determined	determine	VERB
inlawrev-27450	499	7	that	that	SCONJ
inlawrev-27450	499	8	a	a	DET
inlawrev-27450	499	9	taxpayer	taxpayer	NOUN
inlawrev-27450	499	10	filed	file	VERB
inlawrev-27450	499	11	its	its	PRON
inlawrev-27450	499	12	appeals	appeal	NOUN
inlawrev-27450	499	13	for	for	ADP
inlawrev-27450	499	14	a	a	DET
inlawrev-27450	499	15	correction	correction	NOUN
inlawrev-27450	499	16	of	of	ADP
inlawrev-27450	499	17	errors	error	NOUN
inlawrev-27450	499	18	for	for	ADP
inlawrev-27450	499	19	the	the	DET
inlawrev-27450	499	20	2016	2016	NUM
inlawrev-27450	499	21	through	through	ADP
inlawrev-27450	499	22	2018	2018	NUM
inlawrev-27450	499	23	property	property	NOUN
inlawrev-27450	499	24	tax	tax	NOUN
inlawrev-27450	499	25	years	year	NOUN
inlawrev-27450	499	26	in	in	ADP
inlawrev-27450	499	27	an	an	DET
inlawrev-27450	499	28	untimely	untimely	ADJ
inlawrev-27450	499	29	manner.240	manner.240	NOUN
inlawrev-27450	499	30	in	in	ADP
inlawrev-27450	499	31	july	july	PROPN
inlawrev-27450	499	32	2015	2015	NUM
inlawrev-27450	499	33	,	,	PUNCT
inlawrev-27450	499	34	chevrolet	chevrolet	PROPN
inlawrev-27450	499	35	of	of	ADP
inlawrev-27450	499	36	columbus	columbus	PROPN
inlawrev-27450	499	37	,	,	PUNCT
inlawrev-27450	499	38	inc	inc	PROPN
inlawrev-27450	499	39	.	.	PROPN
inlawrev-27450	499	40	(	(	PUNCT
inlawrev-27450	499	41	chevrolet	chevrolet	PROPN
inlawrev-27450	499	42	)	)	PUNCT
inlawrev-27450	499	43	purchased	purchase	VERB
inlawrev-27450	499	44	a	a	DET
inlawrev-27450	499	45	4.05	4.05	NUM
inlawrev-27450	499	46	-	-	PUNCT
inlawrev-27450	499	47	acre	acre	NOUN
inlawrev-27450	499	48	parcel	parcel	NOUN
inlawrev-27450	499	49	of	of	ADP
inlawrev-27450	499	50	vacant	vacant	ADJ
inlawrev-27450	499	51	land	land	NOUN
inlawrev-27450	499	52	in	in	ADP
inlawrev-27450	499	53	columbus	columbus	PROPN
inlawrev-27450	499	54	,	,	PUNCT
inlawrev-27450	499	55	indiana	indiana	PROPN
inlawrev-27450	499	56	,	,	PUNCT
inlawrev-27450	499	57	where	where	SCONJ
inlawrev-27450	499	58	it	it	PRON
inlawrev-27450	499	59	built	build	VERB
inlawrev-27450	499	60	a	a	DET
inlawrev-27450	499	61	sales	sale	NOUN
inlawrev-27450	499	62	and	and	CCONJ
inlawrev-27450	499	63	service	service	NOUN
inlawrev-27450	499	64	facility.241	facility.241	NOUN
inlawrev-27450	499	65	for	for	ADP
inlawrev-27450	499	66	property	property	NOUN
inlawrev-27450	499	67	tax	tax	NOUN
inlawrev-27450	499	68	years	year	NOUN
inlawrev-27450	499	69	2016	2016	NUM
inlawrev-27450	499	70	through	through	ADP
inlawrev-27450	499	71	2018	2018	NUM
inlawrev-27450	499	72	,	,	PUNCT
inlawrev-27450	499	73	the	the	DET
inlawrev-27450	499	74	bartholomew	bartholomew	PROPN
inlawrev-27450	499	75	county	county	PROPN
inlawrev-27450	499	76	assessor	assessor	NOUN
inlawrev-27450	499	77	(	(	PUNCT
inlawrev-27450	499	78	assessor	assessor	NOUN
inlawrev-27450	499	79	)	)	PUNCT
inlawrev-27450	499	80	classified	classify	VERB
inlawrev-27450	499	81	as	as	ADP
inlawrev-27450	499	82	“	"	PUNCT
inlawrev-27450	499	83	primary	primary	ADJ
inlawrev-27450	499	84	land	land	NOUN
inlawrev-27450	499	85	”	"	PUNCT
inlawrev-27450	499	86	the	the	DET
inlawrev-27450	499	87	115,000	115,000	NUM
inlawrev-27450	499	88	square	square	ADJ
inlawrev-27450	499	89	feet	foot	NOUN
inlawrev-27450	499	90	of	of	ADP
inlawrev-27450	499	91	property	property	NOUN
inlawrev-27450	499	92	on	on	ADP
inlawrev-27450	499	93	which	which	PRON
inlawrev-27450	499	94	the	the	DET
inlawrev-27450	499	95	facility	facility	NOUN
inlawrev-27450	499	96	stood.242	stood.242	VERB
inlawrev-27450	499	97	the	the	DET
inlawrev-27450	499	98	assessor	assessor	NOUN
inlawrev-27450	499	99	classified	classify	VERB
inlawrev-27450	499	100	the	the	DET
inlawrev-27450	499	101	remaining	remain	VERB
inlawrev-27450	499	102	“	"	PUNCT
inlawrev-27450	499	103	61,418	61,418	NUM
inlawrev-27450	499	104	square	square	ADJ
inlawrev-27450	499	105	feet	foot	NOUN
inlawrev-27450	499	106	as	as	ADP
inlawrev-27450	499	107	usable	usable	ADJ
inlawrev-27450	499	108	undeveloped	undeveloped	ADJ
inlawrev-27450	499	109	land	land	NOUN
inlawrev-27450	499	110	.	.	PUNCT
inlawrev-27450	499	111	.	.	PUNCT
inlawrev-27450	500	1	.	.	PUNCT
inlawrev-27450	501	1	held	hold	VERB
inlawrev-27450	501	2	for	for	ADP
inlawrev-27450	501	3	future	future	ADJ
inlawrev-27450	501	4	development	development	NOUN
inlawrev-27450	501	5	.	.	PUNCT
inlawrev-27450	502	1	”243	”243	PUNCT
inlawrev-27450	503	1	“	"	PUNCT
inlawrev-27450	503	2	[	[	X
inlawrev-27450	503	3	t]he	t]he	ADV
inlawrev-27450	503	4	assessor	assessor	NOUN
inlawrev-27450	503	5	assigned	assign	VERB
inlawrev-27450	503	6	chevrolet	chevrolet	PROPN
inlawrev-27450	503	7	’s	’s	PART
inlawrev-27450	503	8	property	property	NOUN
inlawrev-27450	503	9	an	an	DET
inlawrev-27450	503	10	assessed	assessed	ADJ
inlawrev-27450	503	11	value	value	NOUN
inlawrev-27450	503	12	of	of	ADP
inlawrev-27450	503	13	$	$	SYM
inlawrev-27450	503	14	1,734,600	1,734,600	NUM
inlawrev-27450	503	15	for	for	ADP
inlawrev-27450	503	16	the	the	DET
inlawrev-27450	503	17	2016	2016	NUM
inlawrev-27450	503	18	tax	tax	NOUN
inlawrev-27450	503	19	year	year	NOUN
inlawrev-27450	503	20	,	,	PUNCT
inlawrev-27450	503	21	$	$	SYM
inlawrev-27450	503	22	3,257,100	3,257,100	NUM
inlawrev-27450	503	23	for	for	ADP
inlawrev-27450	503	24	[	[	X
inlawrev-27450	503	25	2017	2017	NUM
inlawrev-27450	503	26	]	]	PUNCT
inlawrev-27450	503	27	,	,	PUNCT
inlawrev-27450	503	28	and	and	CCONJ
inlawrev-27450	503	29	$	$	SYM
inlawrev-27450	503	30	3,417,300	3,417,300	NUM
inlawrev-27450	503	31	for	for	ADP
inlawrev-27450	503	32	[	[	PUNCT
inlawrev-27450	503	33	2018].244	2018].244	NOUN
inlawrev-27450	503	34	chevrolet	chevrolet	NOUN
inlawrev-27450	503	35	filed	file	VERB
inlawrev-27450	503	36	three	three	NUM
inlawrev-27450	503	37	appeals	appeal	NOUN
inlawrev-27450	503	38	seeking	seek	VERB
inlawrev-27450	503	39	on	on	ADP
inlawrev-27450	503	40	september	september	PROPN
inlawrev-27450	503	41	3	3	NUM
inlawrev-27450	503	42	,	,	PUNCT
inlawrev-27450	503	43	2019	2019	NUM
inlawrev-27450	503	44	,	,	PUNCT
inlawrev-27450	503	45	to	to	PART
inlawrev-27450	503	46	“	"	PUNCT
inlawrev-27450	503	47	correct	correct	VERB
inlawrev-27450	503	48	‘	'	PUNCT
inlawrev-27450	503	49	a	a	DET
inlawrev-27450	503	50	clerical	clerical	ADJ
inlawrev-27450	503	51	,	,	PUNCT
inlawrev-27450	503	52	mathematical	mathematical	ADJ
inlawrev-27450	503	53	,	,	PUNCT
inlawrev-27450	503	54	or	or	CCONJ
inlawrev-27450	503	55	typographical	typographical	ADJ
inlawrev-27450	503	56	’	'	PUNCT
inlawrev-27450	503	57	error	error	NOUN
inlawrev-27450	503	58	in	in	ADP
inlawrev-27450	503	59	its	its	PRON
inlawrev-27450	503	60	land	land	NOUN
inlawrev-27450	503	61	assessments	assessment	NOUN
inlawrev-27450	503	62	for	for	ADP
inlawrev-27450	503	63	the	the	DET
inlawrev-27450	503	64	2016	2016	NUM
inlawrev-27450	503	65	through	through	ADP
inlawrev-27450	503	66	2018	2018	NUM
inlawrev-27450	503	67	tax	tax	NOUN
inlawrev-27450	503	68	years	year	NOUN
inlawrev-27450	503	69	.	.	PUNCT
inlawrev-27450	504	1	on	on	ADP
inlawrev-27450	504	2	january	january	PROPN
inlawrev-27450	504	3	7	7	NUM
inlawrev-27450	504	4	,	,	PUNCT
inlawrev-27450	504	5	2020	2020	NUM
inlawrev-27450	504	6	,	,	PUNCT
inlawrev-27450	504	7	the	the	DET
inlawrev-27450	504	8	bartholomew	bartholomew	PROPN
inlawrev-27450	504	9	county	county	PROPN
inlawrev-27450	504	10	property	property	NOUN
inlawrev-27450	504	11	tax	tax	NOUN
inlawrev-27450	504	12	assessment	assessment	NOUN
inlawrev-27450	504	13	board	board	PROPN
inlawrev-27450	504	14	of	of	ADP
inlawrev-27450	504	15	appeals	appeal	NOUN
inlawrev-27450	504	16	(	(	PUNCT
inlawrev-27450	504	17	‘	'	PUNCT
inlawrev-27450	504	18	ptaboa	ptaboa	NOUN
inlawrev-27450	504	19	’	'	PUNCT
inlawrev-27450	504	20	)	)	PUNCT
inlawrev-27450	504	21	conducted	conduct	VERB
inlawrev-27450	504	22	a	a	DET
inlawrev-27450	504	23	hearing	hearing	NOUN
inlawrev-27450	504	24	on	on	ADP
inlawrev-27450	504	25	the	the	DET
inlawrev-27450	504	26	three	three	NUM
inlawrev-27450	504	27	of	of	ADP
inlawrev-27450	504	28	chevrolet	chevrolet	PROPN
inlawrev-27450	504	29	’s	’s	PART
inlawrev-27450	504	30	appeals	appeal	NOUN
inlawrev-27450	504	31	”	"	PUNCT
inlawrev-27450	504	32	and	and	CCONJ
inlawrev-27450	504	33	,	,	PUNCT
inlawrev-27450	504	34	a	a	DET
inlawrev-27450	504	35	week	week	NOUN
inlawrev-27450	504	36	later	later	ADV
inlawrev-27450	504	37	,	,	PUNCT
inlawrev-27450	504	38	denied	deny	VERB
inlawrev-27450	504	39	them	they	PRON
inlawrev-27450	504	40	all.245	all.245	PROPN
inlawrev-27450	504	41	on	on	ADP
inlawrev-27450	504	42	february	february	PROPN
inlawrev-27450	504	43	18	18	NUM
inlawrev-27450	504	44	,	,	PUNCT
inlawrev-27450	504	45	2020	2020	NUM
inlawrev-27450	504	46	,	,	PUNCT
inlawrev-27450	504	47	chevrolet	chevrolet	PROPN
inlawrev-27450	504	48	challenged	challenge	VERB
inlawrev-27450	504	49	the	the	DET
inlawrev-27450	504	50	ptaboa	ptaboa	NOUN
inlawrev-27450	504	51	’s	’s	PART
inlawrev-27450	504	52	decisions	decision	NOUN
inlawrev-27450	504	53	before	before	ADP
inlawrev-27450	504	54	the	the	DET
inlawrev-27450	504	55	ibtr	ibtr	VERB
inlawrev-27450	504	56	and	and	CCONJ
inlawrev-27450	504	57	elected	elect	VERB
inlawrev-27450	504	58	to	to	PART
inlawrev-27450	504	59	have	have	VERB
inlawrev-27450	504	60	the	the	DET
inlawrev-27450	504	61	appeals	appeal	NOUN
inlawrev-27450	504	62	resolved	resolve	VERB
inlawrev-27450	504	63	via	via	ADP
inlawrev-27450	504	64	the	the	DET
inlawrev-27450	504	65	ibtr	ibtr	ADJ
inlawrev-27450	504	66	small	small	ADJ
inlawrev-27450	504	67	claims	claim	NOUN
inlawrev-27450	504	68	procedures.246	procedures.246	PROPN
inlawrev-27450	504	69	in	in	ADP
inlawrev-27450	504	70	march	march	PROPN
inlawrev-27450	504	71	2021	2021	NUM
inlawrev-27450	504	72	,	,	PUNCT
inlawrev-27450	504	73	the	the	DET
inlawrev-27450	504	74	ibtr	ibtr	VERB
inlawrev-27450	504	75	conducted	conduct	VERB
inlawrev-27450	504	76	a	a	DET
inlawrev-27450	504	77	hearing	hearing	NOUN
inlawrev-27450	504	78	on	on	ADP
inlawrev-27450	504	79	the	the	DET
inlawrev-27450	504	80	appeals	appeal	NOUN
inlawrev-27450	504	81	,	,	PUNCT
inlawrev-27450	504	82	at	at	ADP
inlawrev-27450	504	83	which	which	PRON
inlawrev-27450	504	84	chevrolet	chevrolet	PROPN
inlawrev-27450	504	85	argued	argue	VERB
inlawrev-27450	504	86	that	that	SCONJ
inlawrev-27450	504	87	the	the	DET
inlawrev-27450	504	88	assessor	assessor	NOUN
inlawrev-27450	504	89	had	have	AUX
inlawrev-27450	504	90	incorrectly	incorrectly	ADV
inlawrev-27450	504	91	assessed	assess	VERB
inlawrev-27450	504	92	chevrolet	chevrolet	PROPN
inlawrev-27450	504	93	’s	’s	PART
inlawrev-27450	504	94	property	property	NOUN
inlawrev-27450	504	95	for	for	ADP
inlawrev-27450	504	96	all	all	DET
inlawrev-27450	504	97	three	three	NUM
inlawrev-27450	504	98	tax	tax	NOUN
inlawrev-27450	504	99	years	year	NOUN
inlawrev-27450	504	100	at	at	ADP
inlawrev-27450	504	101	issue.247	issue.247	PROPN
inlawrev-27450	504	102	chevrolet	chevrolet	PROPN
inlawrev-27450	504	103	asserted	assert	VERB
inlawrev-27450	504	104	that	that	SCONJ
inlawrev-27450	504	105	bartholomew	bartholomew	PROPN
inlawrev-27450	504	106	county	county	PROPN
inlawrev-27450	504	107	had	have	AUX
inlawrev-27450	504	108	issued	issue	VERB
inlawrev-27450	504	109	a	a	DET
inlawrev-27450	504	110	land	land	NOUN
inlawrev-27450	504	111	order	order	NOUN
inlawrev-27450	504	112	that	that	PRON
inlawrev-27450	504	113	applied	apply	VERB
inlawrev-27450	504	114	to	to	ADP
inlawrev-27450	504	115	the	the	DET
inlawrev-27450	504	116	2016	2016	NUM
inlawrev-27450	504	117	through	through	ADP
inlawrev-27450	504	118	2018	2018	NUM
inlawrev-27450	504	119	property	property	NOUN
inlawrev-27450	504	120	tax	tax	NOUN
inlawrev-27450	504	121	years.248	years.248	NOUN
inlawrev-27450	504	122	a	a	DET
inlawrev-27450	504	123	land	land	NOUN
inlawrev-27450	504	124	order	order	NOUN
inlawrev-27450	504	125	provided	provide	VERB
inlawrev-27450	504	126	the	the	DET
inlawrev-27450	504	127	base	base	NOUN
inlawrev-27450	504	128	rates	rate	NOUN
inlawrev-27450	504	129	to	to	PART
inlawrev-27450	504	130	be	be	AUX
inlawrev-27450	504	131	applied	apply	VERB
inlawrev-27450	504	132	to	to	ADP
inlawrev-27450	504	133	the	the	DET
inlawrev-27450	504	134	land	land	NOUN
inlawrev-27450	504	135	in	in	ADP
inlawrev-27450	504	136	each	each	PRON
inlawrev-27450	504	137	of	of	ADP
inlawrev-27450	504	138	the	the	DET
inlawrev-27450	504	139	townships	township	NOUN
inlawrev-27450	504	140	throughout	throughout	ADP
inlawrev-27450	504	141	a	a	DET
inlawrev-27450	504	142	county.249	county.249	PROPN
inlawrev-27450	504	143	“	"	PUNCT
inlawrev-27450	504	144	chevrolet	chevrolet	PROPN
inlawrev-27450	504	145	claimed	claim	VERB
inlawrev-27450	504	146	.	.	PUNCT
inlawrev-27450	504	147	.	.	PUNCT
inlawrev-27450	504	148	.	.	PUNCT
inlawrev-27450	505	1	that	that	PRON
inlawrev-27450	505	2	,	,	PUNCT
inlawrev-27450	505	3	for	for	ADP
inlawrev-27450	505	4	the	the	DET
inlawrev-27450	505	5	2016	2016	NUM
inlawrev-27450	505	6	through	through	ADP
inlawrev-27450	505	7	2018	2018	NUM
inlawrev-27450	505	8	tax	tax	NOUN
inlawrev-27450	505	9	years	year	NOUN
inlawrev-27450	505	10	,	,	PUNCT
inlawrev-27450	505	11	the	the	DET
inlawrev-27450	505	12	county	county	NOUN
inlawrev-27450	505	13	’s	’s	PART
inlawrev-27450	505	14	land	land	NOUN
inlawrev-27450	505	15	order	order	NOUN
inlawrev-27450	505	16	established	establish	VERB
inlawrev-27450	505	17	that	that	DET
inlawrev-27450	505	18	primary	primary	ADJ
inlawrev-27450	505	19	land	land	NOUN
inlawrev-27450	505	20	was	be	AUX
inlawrev-27450	505	21	to	to	PART
inlawrev-27450	505	22	be	be	AUX
inlawrev-27450	505	23	assessed	assess	VERB
inlawrev-27450	505	24	at	at	ADP
inlawrev-27450	505	25	$	$	SYM
inlawrev-27450	505	26	10	10	NUM
inlawrev-27450	505	27	per	per	ADP
inlawrev-27450	505	28	square	square	ADJ
inlawrev-27450	505	29	foot	foot	NOUN
inlawrev-27450	505	30	and	and	CCONJ
inlawrev-27450	505	31	usable	usable	ADJ
inlawrev-27450	505	32	undeveloped	undeveloped	ADJ
inlawrev-27450	505	33	land	land	NOUN
inlawrev-27450	505	34	at	at	ADP
inlawrev-27450	505	35	$	$	SYM
inlawrev-27450	505	36	3	3	NUM
inlawrev-27450	505	37	per	per	ADP
inlawrev-27450	505	38	square	square	ADJ
inlawrev-27450	505	39	foot	foot	NOUN
inlawrev-27450	505	40	.	.	PUNCT
inlawrev-27450	506	1	”250	”250	VERB
inlawrev-27450	506	2	contrary	contrary	ADV
inlawrev-27450	506	3	to	to	ADP
inlawrev-27450	506	4	this	this	DET
inlawrev-27450	506	5	land	land	NOUN
inlawrev-27450	506	6	order	order	NOUN
inlawrev-27450	506	7	,	,	PUNCT
inlawrev-27450	506	8	the	the	DET
inlawrev-27450	506	9	assessor	assessor	NOUN
inlawrev-27450	506	10	had	have	AUX
inlawrev-27450	506	11	assessed	assess	VERB
inlawrev-27450	506	12	chevrolet	chevrolet	PROPN
inlawrev-27450	506	13	’s	’s	PART
inlawrev-27450	506	14	primary	primary	ADJ
inlawrev-27450	506	15	land	land	NOUN
inlawrev-27450	506	16	at	at	ADP
inlawrev-27450	506	17	$	$	SYM
inlawrev-27450	506	18	13	13	NUM
inlawrev-27450	506	19	per	per	ADP
inlawrev-27450	506	20	square	square	ADJ
inlawrev-27450	506	21	foot	foot	NOUN
inlawrev-27450	506	22	in	in	ADP
inlawrev-27450	506	23	2016	2016	NUM
inlawrev-27450	506	24	and	and	CCONJ
inlawrev-27450	506	25	2017	2017	NUM
inlawrev-27450	506	26	,	,	PUNCT
inlawrev-27450	506	27	and	and	CCONJ
inlawrev-27450	506	28	at	at	ADP
inlawrev-27450	506	29	$	$	SYM
inlawrev-27450	506	30	15	15	NUM
inlawrev-27450	506	31	per	per	ADP
inlawrev-27450	506	32	square	square	ADJ
inlawrev-27450	506	33	foot	foot	NOUN
inlawrev-27450	506	34	in	in	ADP
inlawrev-27450	506	35	2018.251	2018.251	NUM
inlawrev-27450	506	36	the	the	DET
inlawrev-27450	506	37	assessor	assessor	NOUN
inlawrev-27450	506	38	also	also	ADV
inlawrev-27450	506	39	improperly	improperly	ADV
inlawrev-27450	506	40	assessed	assess	VERB
inlawrev-27450	506	41	chevrolet	chevrolet	PROPN
inlawrev-27450	506	42	’s	’s	PART
inlawrev-27450	506	43	usable	usable	ADJ
inlawrev-27450	506	44	,	,	PUNCT
inlawrev-27450	506	45	undeveloped	undeveloped	ADJ
inlawrev-27450	506	46	land	land	NOUN
inlawrev-27450	506	47	at	at	ADP
inlawrev-27450	506	48	$	$	SYM
inlawrev-27450	506	49	3.90	3.90	NUM
inlawrev-27450	506	50	per	per	ADP
inlawrev-27450	506	51	240	240	NUM
inlawrev-27450	506	52	.	.	PUNCT
inlawrev-27450	507	1	i	i	PRON
inlawrev-27450	507	2	d.	d.	PROPN
inlawrev-27450	507	3	at	at	ADP
inlawrev-27450	507	4	349	349	NUM
inlawrev-27450	507	5	.	.	PUNCT
inlawrev-27450	508	1	241	241	X
inlawrev-27450	508	2	.	.	PUNCT
inlawrev-27450	509	1	i	i	PRON
inlawrev-27450	509	2	d.	d.	PROPN
inlawrev-27450	509	3	242	242	NUM
inlawrev-27450	509	4	.	.	PUNCT
inlawrev-27450	510	1	i	i	PRON
inlawrev-27450	510	2	d.	d.	PROPN
inlawrev-27450	510	3	243	243	NUM
inlawrev-27450	510	4	.	.	PUNCT
inlawrev-27450	511	1	i	i	PRON
inlawrev-27450	511	2	d.	d.	PROPN
inlawrev-27450	511	3	at	at	ADP
inlawrev-27450	511	4	349	349	NUM
inlawrev-27450	511	5	-	-	SYM
inlawrev-27450	511	6	50	50	NUM
inlawrev-27450	511	7	.	.	PUNCT
inlawrev-27450	512	1	244	244	NUM
inlawrev-27450	512	2	.	.	PUNCT
inlawrev-27450	513	1	i	i	PRON
inlawrev-27450	513	2	d.	d.	PROPN
inlawrev-27450	513	3	at	at	ADP
inlawrev-27450	513	4	350	350	NUM
inlawrev-27450	513	5	.	.	PUNCT
inlawrev-27450	514	1	245	245	NUM
inlawrev-27450	514	2	.	.	PUNCT
inlawrev-27450	515	1	i	i	PRON
inlawrev-27450	515	2	d.	d.	PROPN
inlawrev-27450	515	3	(	(	PUNCT
inlawrev-27450	515	4	citation	citation	NOUN
inlawrev-27450	515	5	omitted	omit	VERB
inlawrev-27450	515	6	)	)	PUNCT
inlawrev-27450	515	7	.	.	PUNCT
inlawrev-27450	516	1	246	246	NUM
inlawrev-27450	516	2	.	.	PUNCT
inlawrev-27450	517	1	i	i	PRON
inlawrev-27450	517	2	d.	d.	PROPN
inlawrev-27450	517	3	247	247	NUM
inlawrev-27450	517	4	.	.	PUNCT
inlawrev-27450	518	1	i	i	PRON
inlawrev-27450	518	2	d.	d.	PROPN
inlawrev-27450	518	3	248	248	NUM
inlawrev-27450	518	4	.	.	PUNCT
inlawrev-27450	519	1	i	i	PRON
inlawrev-27450	519	2	d.	d.	PROPN
inlawrev-27450	519	3	249	249	NUM
inlawrev-27450	519	4	.	.	PUNCT
inlawrev-27450	520	1	i	i	PRON
inlawrev-27450	520	2	d.	d.	PROPN
inlawrev-27450	520	3	at	at	ADP
inlawrev-27450	520	4	350	350	NUM
inlawrev-27450	520	5	n.1	n.1	NOUN
inlawrev-27450	520	6	(	(	PUNCT
inlawrev-27450	520	7	citing	cite	VERB
inlawrev-27450	520	8	real	real	ADJ
inlawrev-27450	520	9	property	property	NOUN
inlawrev-27450	520	10	assessment	assessment	NOUN
inlawrev-27450	520	11	guidelines	guideline	NOUN
inlawrev-27450	520	12	for	for	ADP
inlawrev-27450	520	13	2011	2011	NUM
inlawrev-27450	520	14	,	,	PUNCT
inlawrev-27450	520	15	bk	bk	PROPN
inlawrev-27450	520	16	.	.	NOUN
inlawrev-27450	520	17	1	1	NUM
inlawrev-27450	520	18	,	,	PUNCT
inlawrev-27450	520	19	ch	ch	NOUN
inlawrev-27450	520	20	.	.	NOUN
inlawrev-27450	520	21	2	2	NUM
inlawrev-27450	520	22	(	(	PUNCT
inlawrev-27450	520	23	incorporated	incorporate	VERB
inlawrev-27450	520	24	by	by	ADP
inlawrev-27450	520	25	reference	reference	NOUN
inlawrev-27450	520	26	at	at	ADP
inlawrev-27450	520	27	50	50	NUM
inlawrev-27450	520	28	ind	ind	NOUN
inlawrev-27450	520	29	.	.	PUNCT
inlawrev-27450	521	1	admin	admin	AUX
inlawrev-27450	521	2	.	.	PUNCT
inlawrev-27450	521	3	code	code	PROPN
inlawrev-27450	521	4	2.4	2.4	NUM
inlawrev-27450	521	5	-	-	SYM
inlawrev-27450	521	6	1	1	NUM
inlawrev-27450	521	7	-	-	NUM
inlawrev-27450	521	8	2(c	2(c	NUM
inlawrev-27450	521	9	)	)	PUNCT
inlawrev-27450	521	10	(	(	PUNCT
inlawrev-27450	521	11	2020	2020	NUM
inlawrev-27450	521	12	)	)	PUNCT
inlawrev-27450	521	13	)	)	PUNCT
inlawrev-27450	521	14	)	)	PUNCT
inlawrev-27450	521	15	;	;	PUNCT
inlawrev-27450	522	1	ind	ind	PROPN
inlawrev-27450	522	2	.	.	PUNCT
inlawrev-27450	522	3	code	code	PROPN
inlawrev-27450	522	4	§	§	PROPN
inlawrev-27450	522	5	6	6	NUM
inlawrev-27450	522	6	-	-	SYM
inlawrev-27450	522	7	1.1	1.1	NUM
inlawrev-27450	522	8	-	-	PUNCT
inlawrev-27450	522	9	4	4	NUM
inlawrev-27450	522	10	-	-	SYM
inlawrev-27450	522	11	13.6	13.6	NUM
inlawrev-27450	522	12	(	(	PUNCT
inlawrev-27450	522	13	2016	2016	NUM
inlawrev-27450	522	14	)	)	PUNCT
inlawrev-27450	522	15	)	)	PUNCT
inlawrev-27450	522	16	.	.	PUNCT
inlawrev-27450	523	1	250	250	NUM
inlawrev-27450	523	2	.	.	PUNCT
inlawrev-27450	524	1	i	i	PRON
inlawrev-27450	524	2	d.	d.	PROPN
inlawrev-27450	524	3	350	350	NUM
inlawrev-27450	524	4	.	.	PUNCT
inlawrev-27450	524	5	251	251	NUM
inlawrev-27450	524	6	.	.	PUNCT
inlawrev-27450	525	1	i	i	PRON
inlawrev-27450	525	2	d.	d.	PROPN
inlawrev-27450	525	3	848	848	NUM
inlawrev-27450	525	4	indiana	indiana	PROPN
inlawrev-27450	525	5	law	law	PROPN
inlawrev-27450	525	6	review	review	NOUN
inlawrev-27450	526	1	[	[	X
inlawrev-27450	526	2	vol	vol	NOUN
inlawrev-27450	526	3	.	.	PUNCT
inlawrev-27450	527	1	56:827	56:827	NUM
inlawrev-27450	527	2	square	square	ADJ
inlawrev-27450	527	3	foot	foot	NOUN
inlawrev-27450	527	4	in	in	ADP
inlawrev-27450	527	5	2016	2016	NUM
inlawrev-27450	527	6	and	and	CCONJ
inlawrev-27450	527	7	2017	2017	NUM
inlawrev-27450	527	8	and	and	CCONJ
inlawrev-27450	527	9	at	at	ADP
inlawrev-27450	527	10	$	$	SYM
inlawrev-27450	527	11	4.50	4.50	NUM
inlawrev-27450	527	12	per	per	ADP
inlawrev-27450	527	13	square	square	ADJ
inlawrev-27450	527	14	foot	foot	NOUN
inlawrev-27450	527	15	in	in	ADP
inlawrev-27450	527	16	2018.252	2018.252	PROPN
inlawrev-27450	527	17	chevrolet	chevrolet	PROPN
inlawrev-27450	527	18	introduced	introduce	VERB
inlawrev-27450	527	19	into	into	ADP
inlawrev-27450	527	20	evidence	evidence	NOUN
inlawrev-27450	527	21	before	before	ADP
inlawrev-27450	527	22	the	the	DET
inlawrev-27450	527	23	ibtr	ibtr	ADJ
inlawrev-27450	527	24	multiple	multiple	ADJ
inlawrev-27450	527	25	documents	document	NOUN
inlawrev-27450	527	26	supporting	support	VERB
inlawrev-27450	527	27	its	its	PRON
inlawrev-27450	527	28	position.253	position.253	ADJ
inlawrev-27450	527	29	chevrolet	chevrolet	PROPN
inlawrev-27450	527	30	explained	explain	VERB
inlawrev-27450	527	31	that	that	SCONJ
inlawrev-27450	527	32	a	a	DET
inlawrev-27450	527	33	simple	simple	ADJ
inlawrev-27450	527	34	mathematical	mathematical	ADJ
inlawrev-27450	527	35	calculation	calculation	NOUN
inlawrev-27450	527	36	would	would	AUX
inlawrev-27450	527	37	fix	fix	VERB
inlawrev-27450	527	38	the	the	DET
inlawrev-27450	527	39	assessor	assessor	NOUN
inlawrev-27450	527	40	’s	’s	PART
inlawrev-27450	527	41	error	error	NOUN
inlawrev-27450	527	42	—	—	PUNCT
inlawrev-27450	527	43	that	that	ADV
inlawrev-27450	527	44	is	is	ADV
inlawrev-27450	527	45	,	,	PUNCT
inlawrev-27450	527	46	multiplying	multiply	VERB
inlawrev-27450	527	47	the	the	DET
inlawrev-27450	527	48	square	square	ADJ
inlawrev-27450	527	49	footage	footage	NOUN
inlawrev-27450	527	50	of	of	ADP
inlawrev-27450	527	51	primary	primary	ADJ
inlawrev-27450	527	52	land	land	NOUN
inlawrev-27450	527	53	(	(	PUNCT
inlawrev-27450	527	54	i.e.	i.e.	X
inlawrev-27450	527	55	,	,	PUNCT
inlawrev-27450	527	56	115,000	115,000	NUM
inlawrev-27450	527	57	)	)	PUNCT
inlawrev-27450	527	58	by	by	ADP
inlawrev-27450	527	59	the	the	DET
inlawrev-27450	527	60	correct	correct	ADJ
inlawrev-27450	527	61	base	base	NOUN
inlawrev-27450	527	62	rate	rate	NOUN
inlawrev-27450	527	63	of	of	ADP
inlawrev-27450	527	64	$	$	SYM
inlawrev-27450	527	65	10	10	NUM
inlawrev-27450	527	66	and	and	CCONJ
inlawrev-27450	527	67	multiplying	multiply	VERB
inlawrev-27450	527	68	the	the	DET
inlawrev-27450	527	69	square	square	ADJ
inlawrev-27450	527	70	footage	footage	NOUN
inlawrev-27450	527	71	of	of	ADP
inlawrev-27450	527	72	its	its	PRON
inlawrev-27450	527	73	usable	usable	ADJ
inlawrev-27450	527	74	undeveloped	undeveloped	ADJ
inlawrev-27450	527	75	land	land	NOUN
inlawrev-27450	527	76	(	(	PUNCT
inlawrev-27450	527	77	i.e.	i.e.	X
inlawrev-27450	527	78	,	,	PUNCT
inlawrev-27450	527	79	61,418	61,418	NUM
inlawrev-27450	527	80	)	)	PUNCT
inlawrev-27450	527	81	by	by	ADP
inlawrev-27450	527	82	the	the	DET
inlawrev-27450	527	83	correct	correct	ADJ
inlawrev-27450	527	84	base	base	NOUN
inlawrev-27450	527	85	rate	rate	NOUN
inlawrev-27450	527	86	of	of	ADP
inlawrev-27450	527	87	$	$	SYM
inlawrev-27450	527	88	3.254	3.254	NUM
inlawrev-27450	527	89	the	the	DET
inlawrev-27450	527	90	assessor	assessor	NOUN
inlawrev-27450	527	91	responded	respond	VERB
inlawrev-27450	527	92	to	to	ADP
inlawrev-27450	527	93	chevrolet	chevrolet	PROPN
inlawrev-27450	527	94	’s	’s	PART
inlawrev-27450	527	95	arguments	argument	NOUN
inlawrev-27450	527	96	,	,	PUNCT
inlawrev-27450	527	97	asserting	assert	VERB
inlawrev-27450	527	98	that	that	SCONJ
inlawrev-27450	527	99	it	it	PRON
inlawrev-27450	527	100	did	do	VERB
inlawrev-27450	527	101	,	,	PUNCT
inlawrev-27450	527	102	in	in	ADP
inlawrev-27450	527	103	fact	fact	NOUN
inlawrev-27450	527	104	,	,	PUNCT
inlawrev-27450	527	105	use	use	VERB
inlawrev-27450	527	106	the	the	DET
inlawrev-27450	527	107	actual	actual	ADJ
inlawrev-27450	527	108	base	base	NOUN
inlawrev-27450	527	109	rates	rate	NOUN
inlawrev-27450	527	110	to	to	PART
inlawrev-27450	527	111	value	value	VERB
inlawrev-27450	527	112	chevrolet	chevrolet	PROPN
inlawrev-27450	527	113	’s	’s	PART
inlawrev-27450	527	114	land	land	NOUN
inlawrev-27450	527	115	for	for	ADP
inlawrev-27450	527	116	the	the	DET
inlawrev-27450	527	117	years	year	NOUN
inlawrev-27450	527	118	at	at	ADP
inlawrev-27450	527	119	issue	issue	NOUN
inlawrev-27450	527	120	,	,	PUNCT
inlawrev-27450	527	121	and	and	CCONJ
inlawrev-27450	527	122	chevrolet	chevrolet	PROPN
inlawrev-27450	527	123	’s	’s	PART
inlawrev-27450	527	124	evidence	evidence	NOUN
inlawrev-27450	527	125	“	"	PUNCT
inlawrev-27450	527	126	did	do	AUX
inlawrev-27450	527	127	not	not	PART
inlawrev-27450	527	128	show	show	VERB
inlawrev-27450	527	129	otherwise	otherwise	ADV
inlawrev-27450	527	130	.	.	PUNCT
inlawrev-27450	528	1	”255	”255	PRON
inlawrev-27450	528	2	confusingly	confusingly	ADV
inlawrev-27450	528	3	,	,	PUNCT
inlawrev-27450	528	4	the	the	DET
inlawrev-27450	528	5	assessor	assessor	NOUN
inlawrev-27450	528	6	presented	present	VERB
inlawrev-27450	528	7	several	several	ADJ
inlawrev-27450	528	8	property	property	NOUN
inlawrev-27450	528	9	-	-	PUNCT
inlawrev-27450	528	10	record	record	NOUN
inlawrev-27450	528	11	cards	card	NOUN
inlawrev-27450	528	12	to	to	PART
inlawrev-27450	528	13	demonstrate	demonstrate	VERB
inlawrev-27450	528	14	that	that	SCONJ
inlawrev-27450	528	15	,	,	PUNCT
inlawrev-27450	528	16	from	from	ADP
inlawrev-27450	528	17	the	the	DET
inlawrev-27450	528	18	2012	2012	NUM
inlawrev-27450	528	19	to	to	ADP
inlawrev-27450	528	20	2016	2016	NUM
inlawrev-27450	528	21	tax	tax	NOUN
inlawrev-27450	528	22	years	year	NOUN
inlawrev-27450	528	23	,	,	PUNCT
inlawrev-27450	528	24	she	she	PRON
inlawrev-27450	528	25	applied	apply	VERB
inlawrev-27450	528	26	a	a	DET
inlawrev-27450	528	27	base	base	NOUN
inlawrev-27450	528	28	rate	rate	NOUN
inlawrev-27450	528	29	of	of	ADP
inlawrev-27450	528	30	$	$	SYM
inlawrev-27450	528	31	13	13	NUM
inlawrev-27450	528	32	per	per	ADP
inlawrev-27450	528	33	square	square	ADJ
inlawrev-27450	528	34	foot	foot	NOUN
inlawrev-27450	528	35	to	to	ADP
inlawrev-27450	528	36	all	all	DET
inlawrev-27450	528	37	the	the	DET
inlawrev-27450	528	38	primary	primary	ADJ
inlawrev-27450	528	39	land	land	NOUN
inlawrev-27450	528	40	in	in	ADP
inlawrev-27450	528	41	chevrolet	chevrolet	PROPN
inlawrev-27450	528	42	’s	’s	PART
inlawrev-27450	528	43	property	property	PROPN
inlawrev-27450	528	44	’s	’s	PART
inlawrev-27450	528	45	neighborhood	neighborhood	NOUN
inlawrev-27450	528	46	and	and	CCONJ
inlawrev-27450	528	47	a	a	DET
inlawrev-27450	528	48	base	base	NOUN
inlawrev-27450	528	49	rate	rate	NOUN
inlawrev-27450	528	50	of	of	ADP
inlawrev-27450	528	51	$	$	SYM
inlawrev-27450	528	52	3.90	3.90	NUM
inlawrev-27450	528	53	per	per	ADP
inlawrev-27450	528	54	square	square	ADJ
inlawrev-27450	528	55	foot	foot	NOUN
inlawrev-27450	528	56	to	to	ADP
inlawrev-27450	528	57	all	all	PRON
inlawrev-27450	528	58	usable	usable	ADJ
inlawrev-27450	528	59	,	,	PUNCT
inlawrev-27450	528	60	undeveloped	undeveloped	ADJ
inlawrev-27450	528	61	land.256	land.256	PROPN
inlawrev-27450	528	62	the	the	DET
inlawrev-27450	528	63	assessor	assessor	NOUN
inlawrev-27450	528	64	’s	’s	PART
inlawrev-27450	528	65	evidentiary	evidentiary	ADJ
inlawrev-27450	528	66	presentation	presentation	NOUN
inlawrev-27450	528	67	appeared	appear	VERB
inlawrev-27450	528	68	to	to	PART
inlawrev-27450	528	69	corroborate	corroborate	VERB
inlawrev-27450	528	70	chevrolet	chevrolet	PROPN
inlawrev-27450	528	71	’s	’s	PART
inlawrev-27450	528	72	position.257	position.257	NOUN
inlawrev-27450	528	73	in	in	ADP
inlawrev-27450	528	74	addition	addition	NOUN
inlawrev-27450	528	75	,	,	PUNCT
inlawrev-27450	528	76	the	the	DET
inlawrev-27450	528	77	assessor	assessor	NOUN
inlawrev-27450	528	78	claimed	claim	VERB
inlawrev-27450	528	79	that	that	SCONJ
inlawrev-27450	528	80	chevrolet	chevrolet	PROPN
inlawrev-27450	528	81	’s	’s	PART
inlawrev-27450	528	82	appeals	appeal	NOUN
inlawrev-27450	528	83	were	be	AUX
inlawrev-27450	528	84	untimely	untimely	ADJ
inlawrev-27450	528	85	because	because	SCONJ
inlawrev-27450	528	86	the	the	DET
inlawrev-27450	528	87	business	business	NOUN
inlawrev-27450	528	88	“	"	PUNCT
inlawrev-27450	528	89	challenged	challenge	VERB
inlawrev-27450	528	90	the	the	DET
inlawrev-27450	528	91	assessed	assessed	ADJ
inlawrev-27450	528	92	value	value	NOUN
inlawrev-27450	528	93	of	of	ADP
inlawrev-27450	528	94	its	its	PRON
inlawrev-27450	528	95	property	property	NOUN
inlawrev-27450	528	96	,	,	PUNCT
inlawrev-27450	528	97	a	a	DET
inlawrev-27450	528	98	purely	purely	ADV
inlawrev-27450	528	99	subjective	subjective	ADJ
inlawrev-27450	528	100	issue	issue	NOUN
inlawrev-27450	528	101	that	that	PRON
inlawrev-27450	528	102	was	be	AUX
inlawrev-27450	528	103	not	not	PART
inlawrev-27450	528	104	proper	proper	ADJ
inlawrev-27450	528	105	for	for	SCONJ
inlawrev-27450	528	106	the	the	DET
inlawrev-27450	528	107	”	"	PUNCT
inlawrev-27450	528	108	appeal	appeal	NOUN
inlawrev-27450	528	109	procedure	procedure	NOUN
inlawrev-27450	528	110	chevrolet	chevrolet	PROPN
inlawrev-27450	528	111	had	have	AUX
inlawrev-27450	528	112	used	use	VERB
inlawrev-27450	528	113	—	—	PUNCT
inlawrev-27450	528	114	that	that	ADV
inlawrev-27450	528	115	is	is	ADV
inlawrev-27450	528	116	,	,	PUNCT
inlawrev-27450	528	117	the	the	DET
inlawrev-27450	528	118	correction	correction	NOUN
inlawrev-27450	528	119	of	of	ADP
inlawrev-27450	528	120	error	error	NOUN
inlawrev-27450	528	121	appeal	appeal	NOUN
inlawrev-27450	528	122	process.258	process.258	NOUN
inlawrev-27450	528	123	finally	finally	ADV
inlawrev-27450	528	124	,	,	PUNCT
inlawrev-27450	528	125	the	the	DET
inlawrev-27450	528	126	assessor	assessor	NOUN
inlawrev-27450	528	127	requested	request	VERB
inlawrev-27450	528	128	that	that	SCONJ
inlawrev-27450	528	129	chevrolet	chevrolet	PROPN
inlawrev-27450	528	130	’s	’s	PART
inlawrev-27450	528	131	2016	2016	NUM
inlawrev-27450	528	132	assessment	assessment	NOUN
inlawrev-27450	528	133	be	be	AUX
inlawrev-27450	528	134	increased	increase	VERB
inlawrev-27450	528	135	from	from	ADP
inlawrev-27450	528	136	$	$	SYM
inlawrev-27450	528	137	1,734,500	1,734,500	NUM
inlawrev-27450	528	138	to	to	PART
inlawrev-27450	528	139	$	$	SYM
inlawrev-27450	528	140	1,763,130	1,763,130	NUM
inlawrev-27450	528	141	to	to	PART
inlawrev-27450	528	142	reflect	reflect	VERB
inlawrev-27450	528	143	the	the	DET
inlawrev-27450	528	144	land	land	NOUN
inlawrev-27450	528	145	’s	’s	PART
inlawrev-27450	528	146	2015	2015	NUM
inlawrev-27450	528	147	purchase	purchase	NOUN
inlawrev-27450	528	148	price	price	NOUN
inlawrev-27450	528	149	of	of	ADP
inlawrev-27450	528	150	$	$	SYM
inlawrev-27450	528	151	1,763,130.259	1,763,130.259	NOUN
inlawrev-27450	528	152	in	in	ADP
inlawrev-27450	528	153	june	june	PROPN
inlawrev-27450	528	154	2021	2021	NUM
inlawrev-27450	528	155	,	,	PUNCT
inlawrev-27450	528	156	the	the	DET
inlawrev-27450	528	157	ibtr	ibtr	VERB
inlawrev-27450	528	158	ruled	rule	VERB
inlawrev-27450	528	159	in	in	ADP
inlawrev-27450	528	160	the	the	DET
inlawrev-27450	528	161	assessor	assessor	NOUN
inlawrev-27450	528	162	’s	’s	PART
inlawrev-27450	528	163	favor	favor	NOUN
inlawrev-27450	528	164	,	,	PUNCT
inlawrev-27450	528	165	dismissing	dismiss	VERB
inlawrev-27450	528	166	chevrolet	chevrolet	PROPN
inlawrev-27450	528	167	’s	’s	PART
inlawrev-27450	528	168	appeal	appeal	NOUN
inlawrev-27450	528	169	as	as	SCONJ
inlawrev-27450	528	170	having	having	AUX
inlawrev-27450	528	171	been	be	AUX
inlawrev-27450	528	172	untimely	untimely	ADV
inlawrev-27450	528	173	filed.260	filed.260	NOUN
inlawrev-27450	528	174	the	the	DET
inlawrev-27450	528	175	ibtr	ibtr	VERB
inlawrev-27450	528	176	held	hold	VERB
inlawrev-27450	528	177	“	"	PUNCT
inlawrev-27450	528	178	that	that	SCONJ
inlawrev-27450	528	179	‘	'	PUNCT
inlawrev-27450	528	180	chevrolet	chevrolet	PROPN
inlawrev-27450	528	181	’s	’s	PART
inlawrev-27450	528	182	request	request	NOUN
inlawrev-27450	528	183	for	for	ADP
inlawrev-27450	528	184	relief	relief	NOUN
inlawrev-27450	528	185	plainly	plainly	ADV
inlawrev-27450	528	186	show[ed	show[ed	PROPN
inlawrev-27450	528	187	]	]	PUNCT
inlawrev-27450	528	188	that	that	SCONJ
inlawrev-27450	528	189	it	it	PRON
inlawrev-27450	528	190	was	be	AUX
inlawrev-27450	528	191	disputing	dispute	VERB
inlawrev-27450	528	192	[	[	PUNCT
inlawrev-27450	528	193	its	its	PRON
inlawrev-27450	528	194	land	land	NOUN
inlawrev-27450	528	195	’s	’s	X
inlawrev-27450	528	196	]	]	PUNCT
inlawrev-27450	528	197	assessed	assess	VERB
inlawrev-27450	528	198	value[s	value[s	NOUN
inlawrev-27450	528	199	]	]	PUNCT
inlawrev-27450	528	200	’	'	PUNCT
inlawrev-27450	528	201	despite	despite	SCONJ
inlawrev-27450	528	202	the	the	DET
inlawrev-27450	528	203	fact	fact	NOUN
inlawrev-27450	528	204	that	that	SCONJ
inlawrev-27450	528	205	it	it	PRON
inlawrev-27450	528	206	‘	'	PUNCT
inlawrev-27450	528	207	checked	check	VERB
inlawrev-27450	528	208	the	the	DET
inlawrev-27450	528	209	box	box	NOUN
inlawrev-27450	528	210	indicating	indicate	VERB
inlawrev-27450	528	211	that	that	SCONJ
inlawrev-27450	528	212	it	it	PRON
inlawrev-27450	528	213	was	be	AUX
inlawrev-27450	528	214	alleging	allege	VERB
inlawrev-27450	528	215	a	a	DET
inlawrev-27450	528	216	clerical	clerical	ADJ
inlawrev-27450	528	217	,	,	PUNCT
inlawrev-27450	528	218	mathematical	mathematical	ADJ
inlawrev-27450	528	219	,	,	PUNCT
inlawrev-27450	528	220	or	or	CCONJ
inlawrev-27450	528	221	typographical	typographical	ADJ
inlawrev-27450	528	222	mistake	mistake	NOUN
inlawrev-27450	528	223	.	.	PUNCT
inlawrev-27450	529	1	’”261	’”261	PROPN
inlawrev-27450	529	2	therefore	therefore	ADV
inlawrev-27450	529	3	,	,	PUNCT
inlawrev-27450	529	4	“	"	PUNCT
inlawrev-27450	529	5	chevrolet	chevrolet	PROPN
inlawrev-27450	529	6	was	be	AUX
inlawrev-27450	529	7	required	require	VERB
inlawrev-27450	529	8	to	to	PART
inlawrev-27450	529	9	file	file	VERB
inlawrev-27450	529	10	its	its	PRON
inlawrev-27450	529	11	appeals	appeal	NOUN
inlawrev-27450	529	12	within	within	ADP
inlawrev-27450	529	13	the	the	DET
inlawrev-27450	529	14	45	45	NUM
inlawrev-27450	529	15	-	-	PUNCT
inlawrev-27450	529	16	day	day	NOUN
inlawrev-27450	529	17	statutory	statutory	ADJ
inlawrev-27450	529	18	deadline	deadline	NOUN
inlawrev-27450	529	19	for	for	ADP
inlawrev-27450	529	20	challenging	challenge	VERB
inlawrev-27450	529	21	a	a	DET
inlawrev-27450	529	22	property	property	NOUN
inlawrev-27450	529	23	’s	’s	PART
inlawrev-27450	529	24	assessed	assess	VERB
inlawrev-27450	529	25	value	value	NOUN
inlawrev-27450	529	26	,	,	PUNCT
inlawrev-27450	529	27	not	not	PART
inlawrev-27450	529	28	the	the	DET
inlawrev-27450	529	29	three	three	NUM
inlawrev-27450	529	30	-	-	PUNCT
inlawrev-27450	529	31	year	year	NOUN
inlawrev-27450	529	32	deadline	deadline	NOUN
inlawrev-27450	529	33	applicable	applicable	ADJ
inlawrev-27450	529	34	for	for	ADP
inlawrev-27450	529	35	challenging	challenge	VERB
inlawrev-27450	529	36	objective	objective	ADJ
inlawrev-27450	529	37	math	math	NOUN
inlawrev-27450	529	38	errors	error	NOUN
inlawrev-27450	529	39	.	.	PUNCT
inlawrev-27450	530	1	”262	”262	NOUN
inlawrev-27450	530	2	the	the	DET
inlawrev-27450	530	3	ibtr	ibtr	ADJ
inlawrev-27450	530	4	ordered	order	VERB
inlawrev-27450	530	5	chevrolet	chevrolet	PROPN
inlawrev-27450	530	6	’s	’s	PART
inlawrev-27450	530	7	“	"	PUNCT
inlawrev-27450	530	8	land	land	NOUN
inlawrev-27450	530	9	assessments	assessment	NOUN
inlawrev-27450	530	10	to	to	PART
inlawrev-27450	530	11	remain	remain	VERB
inlawrev-27450	530	12	unchanged	unchanged	ADJ
inlawrev-27450	530	13	.	.	PUNCT
inlawrev-27450	530	14	”263	”263	PUNCT
inlawrev-27450	531	1	chevrolet	chevrolet	PROPN
inlawrev-27450	531	2	challenged	challenge	VERB
inlawrev-27450	531	3	the	the	DET
inlawrev-27450	531	4	ibtr	ibtr	NOUN
inlawrev-27450	531	5	’s	’s	PART
inlawrev-27450	531	6	decision	decision	NOUN
inlawrev-27450	531	7	to	to	ADP
inlawrev-27450	531	8	the	the	DET
inlawrev-27450	531	9	tax	tax	NOUN
inlawrev-27450	531	10	court.264	court.264	PROPN
inlawrev-27450	531	11	chevrolet	chevrolet	PROPN
inlawrev-27450	531	12	first	first	ADV
inlawrev-27450	531	13	asserted	assert	VERB
inlawrev-27450	531	14	that	that	SCONJ
inlawrev-27450	531	15	the	the	DET
inlawrev-27450	531	16	tax	tax	NOUN
inlawrev-27450	531	17	court	court	NOUN
inlawrev-27450	531	18	must	must	AUX
inlawrev-27450	531	19	reverse	reverse	VERB
inlawrev-27450	531	20	the	the	DET
inlawrev-27450	531	21	ibtr	ibtr	NOUN
inlawrev-27450	531	22	’s	’s	PART
inlawrev-27450	531	23	final	final	ADJ
inlawrev-27450	531	24	determination	determination	NOUN
inlawrev-27450	531	25	because	because	SCONJ
inlawrev-27450	531	26	,	,	PUNCT
inlawrev-27450	531	27	in	in	ADP
inlawrev-27450	531	28	muir	muir	PROPN
inlawrev-27450	531	29	woods	woods	PROPN
inlawrev-27450	531	30	section	section	NOUN
inlawrev-27450	531	31	one	one	NUM
inlawrev-27450	531	32	ass’n	ass’n	NOUN
inlawrev-27450	531	33	v.	v.	ADP
inlawrev-27450	531	34	o’connor	o’connor	ADV
inlawrev-27450	531	35	,	,	PUNCT
inlawrev-27450	531	36	the	the	DET
inlawrev-27450	531	37	indiana	indiana	PROPN
inlawrev-27450	531	38	supreme	supreme	PROPN
inlawrev-27450	531	39	court	court	PROPN
inlawrev-27450	531	40	had	have	AUX
inlawrev-27450	531	41	held	hold	VERB
inlawrev-27450	531	42	that	that	SCONJ
inlawrev-27450	531	43	the	the	DET
inlawrev-27450	531	44	misapplication	misapplication	NOUN
inlawrev-27450	531	45	“	"	PUNCT
inlawrev-27450	531	46	of	of	ADP
inlawrev-27450	531	47	a	a	DET
inlawrev-27450	531	48	base	base	NOUN
inlawrev-27450	531	49	rate	rate	NOUN
inlawrev-27450	531	50	discount	discount	NOUN
inlawrev-27450	531	51	252	252	NUM
inlawrev-27450	531	52	.	.	PUNCT
inlawrev-27450	532	1	i	i	PRON
inlawrev-27450	532	2	d.	d.	PROPN
inlawrev-27450	532	3	253	253	NUM
inlawrev-27450	532	4	.	.	PUNCT
inlawrev-27450	533	1	i	i	PRON
inlawrev-27450	533	2	d.	d.	PROPN
inlawrev-27450	533	3	254	254	NUM
inlawrev-27450	533	4	.	.	PUNCT
inlawrev-27450	534	1	i	i	PRON
inlawrev-27450	534	2	d.	d.	PROPN
inlawrev-27450	534	3	255	255	NUM
inlawrev-27450	534	4	.	.	PUNCT
inlawrev-27450	535	1	i	i	PRON
inlawrev-27450	535	2	d.	d.	PROPN
inlawrev-27450	535	3	256	256	NUM
inlawrev-27450	535	4	.	.	PUNCT
inlawrev-27450	536	1	i	i	PRON
inlawrev-27450	536	2	d.	d.	PROPN
inlawrev-27450	536	3	257	257	NUM
inlawrev-27450	536	4	.	.	PUNCT
inlawrev-27450	537	1	see	see	VERB
inlawrev-27450	537	2	i	i	PRON
inlawrev-27450	537	3	d.	d.	PROPN
inlawrev-27450	537	4	258	258	NUM
inlawrev-27450	537	5	.	.	PUNCT
inlawrev-27450	538	1	i	i	PRON
inlawrev-27450	538	2	d.	d.	PROPN
inlawrev-27450	538	3	at	at	ADP
inlawrev-27450	538	4	351	351	NUM
inlawrev-27450	538	5	.	.	PUNCT
inlawrev-27450	539	1	259	259	NUM
inlawrev-27450	539	2	.	.	PUNCT
inlawrev-27450	540	1	i	i	PRON
inlawrev-27450	540	2	d.	d.	PROPN
inlawrev-27450	540	3	at	at	ADP
inlawrev-27450	540	4	349	349	NUM
inlawrev-27450	540	5	,	,	PUNCT
inlawrev-27450	540	6	351	351	NUM
inlawrev-27450	540	7	.	.	NOUN
inlawrev-27450	540	8	260	260	NUM
inlawrev-27450	540	9	.	.	PUNCT
inlawrev-27450	541	1	i	i	PRON
inlawrev-27450	541	2	d.	d.	PROPN
inlawrev-27450	541	3	at	at	ADP
inlawrev-27450	541	4	351	351	NUM
inlawrev-27450	541	5	.	.	PUNCT
inlawrev-27450	541	6	261	261	NUM
inlawrev-27450	541	7	.	.	PUNCT
inlawrev-27450	542	1	i	i	PRON
inlawrev-27450	542	2	d.	d.	PROPN
inlawrev-27450	542	3	262	262	NUM
inlawrev-27450	542	4	.	.	PUNCT
inlawrev-27450	543	1	i	i	PRON
inlawrev-27450	543	2	d.	d.	PROPN
inlawrev-27450	543	3	263	263	NUM
inlawrev-27450	543	4	.	.	PUNCT
inlawrev-27450	544	1	i	i	PRON
inlawrev-27450	544	2	d.	d.	PROPN
inlawrev-27450	544	3	264	264	NUM
inlawrev-27450	544	4	.	.	PUNCT
inlawrev-27450	545	1	i	i	PRON
inlawrev-27450	545	2	d.	d.	PROPN
inlawrev-27450	545	3	2023	2023	NUM
inlawrev-27450	545	4	]	]	PUNCT
inlawrev-27450	545	5	tax	tax	NOUN
inlawrev-27450	545	6	law	law	NOUN
inlawrev-27450	545	7	849	849	NUM
inlawrev-27450	545	8	in	in	ADP
inlawrev-27450	545	9	a	a	DET
inlawrev-27450	545	10	county	county	NOUN
inlawrev-27450	545	11	land	land	NOUN
inlawrev-27450	545	12	order	order	NOUN
inlawrev-27450	545	13	was	be	AUX
inlawrev-27450	545	14	an	an	DET
inlawrev-27450	545	15	objective	objective	ADJ
inlawrev-27450	545	16	error	error	NOUN
inlawrev-27450	545	17	,	,	PUNCT
inlawrev-27450	545	18	not	not	PART
inlawrev-27450	545	19	a	a	DET
inlawrev-27450	545	20	subjective	subjective	ADJ
inlawrev-27450	545	21	error	error	NOUN
inlawrev-27450	545	22	regarding	regard	VERB
inlawrev-27450	545	23	a	a	DET
inlawrev-27450	545	24	property	property	NOUN
inlawrev-27450	545	25	’s	’s	PART
inlawrev-27450	545	26	assessed	assess	VERB
inlawrev-27450	545	27	value	value	NOUN
inlawrev-27450	545	28	[	[	X
inlawrev-27450	545	29	,	,	PUNCT
inlawrev-27450	545	30	]	]	X
inlawrev-27450	545	31	”	"	PUNCT
inlawrev-27450	545	32	and	and	CCONJ
inlawrev-27450	545	33	a	a	DET
inlawrev-27450	545	34	taxpayer	taxpayer	NOUN
inlawrev-27450	545	35	has	have	VERB
inlawrev-27450	545	36	three	three	NUM
inlawrev-27450	545	37	years	year	NOUN
inlawrev-27450	545	38	after	after	SCONJ
inlawrev-27450	545	39	the	the	DET
inlawrev-27450	545	40	taxes	taxis	NOUN
inlawrev-27450	545	41	were	be	AUX
inlawrev-27450	545	42	first	first	ADJ
inlawrev-27450	545	43	due	due	ADJ
inlawrev-27450	545	44	to	to	PART
inlawrev-27450	545	45	challenge	challenge	VERB
inlawrev-27450	545	46	an	an	DET
inlawrev-27450	545	47	objective	objective	NOUN
inlawrev-27450	545	48	error.265	error.265	NOUN
inlawrev-27450	545	49	having	having	AUX
inlawrev-27450	545	50	done	do	VERB
inlawrev-27450	545	51	this	this	PRON
inlawrev-27450	545	52	,	,	PUNCT
inlawrev-27450	545	53	chevrolet	chevrolet	PROPN
inlawrev-27450	545	54	had	have	AUX
inlawrev-27450	545	55	filed	file	VERB
inlawrev-27450	545	56	in	in	ADP
inlawrev-27450	545	57	a	a	DET
inlawrev-27450	545	58	timely	timely	ADJ
inlawrev-27450	545	59	manner	manner	NOUN
inlawrev-27450	545	60	its	its	PRON
inlawrev-27450	545	61	objective	objective	ADJ
inlawrev-27450	545	62	claim	claim	NOUN
inlawrev-27450	545	63	that	that	SCONJ
inlawrev-27450	545	64	the	the	DET
inlawrev-27450	545	65	assessor	assessor	NOUN
inlawrev-27450	545	66	applied	apply	VERB
inlawrev-27450	545	67	the	the	DET
inlawrev-27450	545	68	wrong	wrong	ADJ
inlawrev-27450	545	69	base	base	NOUN
inlawrev-27450	545	70	rate	rate	NOUN
inlawrev-27450	545	71	in	in	ADP
inlawrev-27450	545	72	its	its	PRON
inlawrev-27450	545	73	property	property	NOUN
inlawrev-27450	545	74	tax	tax	NOUN
inlawrev-27450	545	75	assessment.266	assessment.266	VERB
inlawrev-27450	545	76	the	the	DET
inlawrev-27450	545	77	tax	tax	NOUN
inlawrev-27450	545	78	court	court	NOUN
inlawrev-27450	545	79	agreed	agree	VERB
inlawrev-27450	545	80	with	with	ADP
inlawrev-27450	545	81	chevrolet	chevrolet	PROPN
inlawrev-27450	545	82	that	that	PRON
inlawrev-27450	545	83	muir	muir	PROPN
inlawrev-27450	545	84	woods	woods	PROPN
inlawrev-27450	545	85	controlled	control	VERB
inlawrev-27450	545	86	the	the	DET
inlawrev-27450	545	87	case	case	NOUN
inlawrev-27450	545	88	’s	’s	PART
inlawrev-27450	545	89	outcome	outcome	NOUN
inlawrev-27450	545	90	.	.	PUNCT
inlawrev-27450	546	1	the	the	DET
inlawrev-27450	546	2	tax	tax	NOUN
inlawrev-27450	546	3	court	court	NOUN
inlawrev-27450	546	4	held	hold	VERB
inlawrev-27450	546	5	that	that	SCONJ
inlawrev-27450	546	6	“	"	PUNCT
inlawrev-27450	546	7	[	[	X
inlawrev-27450	546	8	i]n	i]n	VERB
inlawrev-27450	546	9	this	this	DET
inlawrev-27450	546	10	case	case	NOUN
inlawrev-27450	546	11	,	,	PUNCT
inlawrev-27450	546	12	similar	similar	ADJ
inlawrev-27450	546	13	to	to	ADP
inlawrev-27450	546	14	the	the	DET
inlawrev-27450	546	15	appeal	appeal	NOUN
inlawrev-27450	546	16	in	in	ADP
inlawrev-27450	546	17	muir	muir	PROPN
inlawrev-27450	546	18	woods	woods	PROPN
inlawrev-27450	546	19	,	,	PUNCT
inlawrev-27450	546	20	chevrolet	chevrolet	PROPN
inlawrev-27450	546	21	’s	’s	PART
inlawrev-27450	546	22	three	three	NUM
inlawrev-27450	546	23	appeals	appeal	NOUN
inlawrev-27450	546	24	present	present	ADJ
inlawrev-27450	546	25	questions	question	NOUN
inlawrev-27450	546	26	about	about	ADP
inlawrev-27450	546	27	the	the	DET
inlawrev-27450	546	28	objective	objective	ADJ
inlawrev-27450	546	29	application	application	NOUN
inlawrev-27450	546	30	of	of	ADP
inlawrev-27450	546	31	an	an	DET
inlawrev-27450	546	32	already	already	ADV
inlawrev-27450	546	33	-	-	PUNCT
inlawrev-27450	546	34	determined	determine	VERB
inlawrev-27450	546	35	base	base	NOUN
inlawrev-27450	546	36	rate	rate	NOUN
inlawrev-27450	546	37	prescribed	prescribe	VERB
inlawrev-27450	546	38	by	by	ADP
inlawrev-27450	546	39	a	a	DET
inlawrev-27450	546	40	land	land	NOUN
inlawrev-27450	546	41	order	order	NOUN
inlawrev-27450	546	42	.	.	PUNCT
inlawrev-27450	547	1	”267	”267	PUNCT
inlawrev-27450	547	2	therefore	therefore	ADV
inlawrev-27450	547	3	,	,	PUNCT
inlawrev-27450	547	4	the	the	DET
inlawrev-27450	547	5	errors	error	NOUN
inlawrev-27450	547	6	raised	raise	VERB
inlawrev-27450	547	7	in	in	ADP
inlawrev-27450	547	8	chevrolet	chevrolet	PROPN
inlawrev-27450	547	9	’s	’s	PART
inlawrev-27450	547	10	appeals	appeal	NOUN
inlawrev-27450	547	11	challenged	challenge	VERB
inlawrev-27450	547	12	the	the	DET
inlawrev-27450	547	13	objective	objective	ADJ
inlawrev-27450	547	14	application	application	NOUN
inlawrev-27450	547	15	of	of	ADP
inlawrev-27450	547	16	a	a	DET
inlawrev-27450	547	17	predetermined	predetermine	VERB
inlawrev-27450	547	18	base	base	NOUN
inlawrev-27450	547	19	rate	rate	NOUN
inlawrev-27450	547	20	—	—	PUNCT
inlawrev-27450	547	21	that	that	ADV
inlawrev-27450	547	22	is	is	ADV
inlawrev-27450	547	23	,	,	PUNCT
inlawrev-27450	547	24	the	the	DET
inlawrev-27450	547	25	challenge	challenge	NOUN
inlawrev-27450	547	26	asked	ask	VERB
inlawrev-27450	547	27	the	the	DET
inlawrev-27450	547	28	objective	objective	ADJ
inlawrev-27450	547	29	question	question	NOUN
inlawrev-27450	547	30	of	of	ADP
inlawrev-27450	547	31	whether	whether	SCONJ
inlawrev-27450	547	32	or	or	CCONJ
inlawrev-27450	547	33	not	not	PART
inlawrev-27450	547	34	the	the	DET
inlawrev-27450	547	35	assessor	assessor	NOUN
inlawrev-27450	547	36	applied	apply	VERB
inlawrev-27450	547	37	the	the	DET
inlawrev-27450	547	38	correct	correct	ADJ
inlawrev-27450	547	39	base	base	NOUN
inlawrev-27450	547	40	rates	rate	NOUN
inlawrev-27450	547	41	from	from	ADP
inlawrev-27450	547	42	bartholomew	bartholomew	PROPN
inlawrev-27450	547	43	county	county	PROPN
inlawrev-27450	547	44	’s	’s	PART
inlawrev-27450	547	45	land	land	PROPN
inlawrev-27450	547	46	order.268	order.268	PROPN
inlawrev-27450	547	47	accordingly	accordingly	ADV
inlawrev-27450	547	48	,	,	PUNCT
inlawrev-27450	547	49	the	the	DET
inlawrev-27450	547	50	tax	tax	NOUN
inlawrev-27450	547	51	court	court	NOUN
inlawrev-27450	547	52	reversed	reverse	VERB
inlawrev-27450	547	53	the	the	DET
inlawrev-27450	547	54	ibtr	ibtr	NOUN
inlawrev-27450	547	55	’s	’s	PART
inlawrev-27450	547	56	decision	decision	NOUN
inlawrev-27450	547	57	,	,	PUNCT
inlawrev-27450	547	58	remanded	remand	VERB
inlawrev-27450	547	59	the	the	DET
inlawrev-27450	547	60	case	case	NOUN
inlawrev-27450	547	61	back	back	ADV
inlawrev-27450	547	62	to	to	ADP
inlawrev-27450	547	63	the	the	DET
inlawrev-27450	547	64	ibtr	ibtr	NOUN
inlawrev-27450	547	65	,	,	PUNCT
inlawrev-27450	547	66	and	and	CCONJ
inlawrev-27450	547	67	ordered	order	VERB
inlawrev-27450	547	68	it	it	PRON
inlawrev-27450	547	69	to	to	PART
inlawrev-27450	547	70	determine	determine	VERB
inlawrev-27450	547	71	whether	whether	SCONJ
inlawrev-27450	547	72	the	the	DET
inlawrev-27450	547	73	assessor	assessor	NOUN
inlawrev-27450	547	74	applied	apply	VERB
inlawrev-27450	547	75	the	the	DET
inlawrev-27450	547	76	proper	proper	ADJ
inlawrev-27450	547	77	base	base	NOUN
inlawrev-27450	547	78	rate	rate	NOUN
inlawrev-27450	547	79	to	to	ADP
inlawrev-27450	547	80	chevrolet	chevrolet	PROPN
inlawrev-27450	547	81	’s	’s	PART
inlawrev-27450	547	82	2016	2016	NUM
inlawrev-27450	547	83	through	through	ADP
inlawrev-27450	547	84	2018	2018	NUM
inlawrev-27450	547	85	land	land	NOUN
inlawrev-27450	547	86	assessments.2	assessments.2	VERB
inlawrev-27450	547	87	6	6	NUM
inlawrev-27450	547	88	9	9	NUM
inlawrev-27450	547	89	the	the	DET
inlawrev-27450	547	90	tax	tax	NOUN
inlawrev-27450	547	91	court	court	NOUN
inlawrev-27450	547	92	also	also	ADV
inlawrev-27450	547	93	ordered	order	VERB
inlawrev-27450	547	94	the	the	DET
inlawrev-27450	547	95	ibtr	ibtr	ADJ
inlawrev-27450	547	96	to	to	PART
inlawrev-27450	547	97	“	"	PUNCT
inlawrev-27450	547	98	address	address	VERB
inlawrev-27450	547	99	the	the	DET
inlawrev-27450	547	100	alleged	allege	VERB
inlawrev-27450	547	101	2016	2016	NUM
inlawrev-27450	547	102	underassessment	underassessment	NOUN
inlawrev-27450	547	103	based	base	VERB
inlawrev-27450	547	104	exclusively	exclusively	ADV
inlawrev-27450	547	105	on	on	ADP
inlawrev-27450	547	106	the	the	DET
inlawrev-27450	547	107	evidence	evidence	NOUN
inlawrev-27450	547	108	already	already	ADV
inlawrev-27450	547	109	included	include	VERB
inlawrev-27450	547	110	in	in	ADP
inlawrev-27450	547	111	the	the	DET
inlawrev-27450	547	112	certified	certify	VERB
inlawrev-27450	547	113	administrative	administrative	ADJ
inlawrev-27450	547	114	record	record	NOUN
inlawrev-27450	547	115	.	.	PUNCT
inlawrev-27450	548	1	”270	”270	PROPN
inlawrev-27450	548	2	8	8	NUM
inlawrev-27450	548	3	.	.	PUNCT
inlawrev-27450	549	1	bushmann	bushmann	PROPN
inlawrev-27450	549	2	,	,	PUNCT
inlawrev-27450	549	3	llc	llc	PROPN
inlawrev-27450	549	4	v.	v.	PROPN
inlawrev-27450	549	5	bartholomew	bartholomew	PROPN
inlawrev-27450	549	6	county	county	PROPN
inlawrev-27450	549	7	assessor.271	assessor.271	NOUN
inlawrev-27450	549	8	—	—	PUNCT
inlawrev-27450	549	9	in	in	ADP
inlawrev-27450	549	10	bushman	bushman	PROPN
inlawrev-27450	549	11	,	,	PUNCT
inlawrev-27450	549	12	the	the	DET
inlawrev-27450	549	13	issue	issue	NOUN
inlawrev-27450	549	14	before	before	SCONJ
inlawrev-27450	549	15	the	the	DET
inlawrev-27450	549	16	tax	tax	NOUN
inlawrev-27450	549	17	court	court	NOUN
inlawrev-27450	549	18	was	be	AUX
inlawrev-27450	549	19	whether	whether	SCONJ
inlawrev-27450	549	20	the	the	DET
inlawrev-27450	549	21	ibtr	ibtr	VERB
inlawrev-27450	549	22	properly	properly	ADV
inlawrev-27450	549	23	determined	determine	VERB
inlawrev-27450	549	24	that	that	SCONJ
inlawrev-27450	549	25	the	the	DET
inlawrev-27450	549	26	taxpayer	taxpayer	NOUN
inlawrev-27450	549	27	filed	file	VERB
inlawrev-27450	549	28	its	its	PRON
inlawrev-27450	549	29	property	property	NOUN
inlawrev-27450	549	30	tax	tax	NOUN
inlawrev-27450	549	31	appeal	appeal	NOUN
inlawrev-27450	549	32	in	in	ADP
inlawrev-27450	549	33	an	an	DET
inlawrev-27450	549	34	untimely	untimely	ADJ
inlawrev-27450	549	35	manner	manner	NOUN
inlawrev-27450	549	36	because	because	SCONJ
inlawrev-27450	549	37	the	the	DET
inlawrev-27450	549	38	appeal	appeal	NOUN
inlawrev-27450	549	39	raised	raise	VERB
inlawrev-27450	549	40	subjective	subjective	ADJ
inlawrev-27450	549	41	errors	error	NOUN
inlawrev-27450	549	42	,	,	PUNCT
inlawrev-27450	549	43	thereby	thereby	ADV
inlawrev-27450	549	44	subjecting	subject	VERB
inlawrev-27450	549	45	it	it	PRON
inlawrev-27450	549	46	to	to	ADP
inlawrev-27450	549	47	the	the	DET
inlawrev-27450	549	48	forty	forty	NUM
inlawrev-27450	549	49	-	-	PUNCT
inlawrev-27450	549	50	five	five	NUM
inlawrev-27450	549	51	-	-	PUNCT
inlawrev-27450	549	52	day	day	NOUN
inlawrev-27450	549	53	filing	filing	NOUN
inlawrev-27450	549	54	deadline	deadline	NOUN
inlawrev-27450	549	55	,	,	PUNCT
inlawrev-27450	549	56	rather	rather	ADV
inlawrev-27450	549	57	than	than	ADP
inlawrev-27450	549	58	,	,	PUNCT
inlawrev-27450	549	59	as	as	SCONJ
inlawrev-27450	549	60	the	the	DET
inlawrev-27450	549	61	taxpayer	taxpayer	NOUN
inlawrev-27450	549	62	believed	believe	VERB
inlawrev-27450	549	63	,	,	PUNCT
inlawrev-27450	549	64	raised	raise	VERB
inlawrev-27450	549	65	objective	objective	ADJ
inlawrev-27450	549	66	errors	error	NOUN
inlawrev-27450	549	67	,	,	PUNCT
inlawrev-27450	549	68	thereby	thereby	ADV
inlawrev-27450	549	69	subjecting	subject	VERB
inlawrev-27450	549	70	it	it	PRON
inlawrev-27450	549	71	to	to	ADP
inlawrev-27450	549	72	the	the	DET
inlawrev-27450	549	73	three	three	NUM
inlawrev-27450	549	74	-	-	PUNCT
inlawrev-27450	549	75	year	year	NOUN
inlawrev-27450	549	76	deadline.272	deadline.272	VERB
inlawrev-27450	549	77	during	during	ADP
inlawrev-27450	549	78	the	the	DET
inlawrev-27450	549	79	2016	2016	NUM
inlawrev-27450	549	80	through	through	ADP
inlawrev-27450	549	81	2018	2018	NUM
inlawrev-27450	549	82	tax	tax	NOUN
inlawrev-27450	549	83	years	year	NOUN
inlawrev-27450	549	84	,	,	PUNCT
inlawrev-27450	549	85	bushmann	bushmann	PROPN
inlawrev-27450	549	86	,	,	PUNCT
inlawrev-27450	549	87	llc	llc	PROPN
inlawrev-27450	549	88	(	(	PUNCT
inlawrev-27450	549	89	bushmann	bushmann	PROPN
inlawrev-27450	549	90	)	)	PUNCT
inlawrev-27450	549	91	owned	own	VERB
inlawrev-27450	549	92	a	a	DET
inlawrev-27450	549	93	61,855	61,855	NUM
inlawrev-27450	549	94	square	square	ADJ
inlawrev-27450	549	95	foot	foot	NOUN
inlawrev-27450	549	96	parcel	parcel	NOUN
inlawrev-27450	549	97	in	in	ADP
inlawrev-27450	549	98	columbus	columbus	PROPN
inlawrev-27450	549	99	,	,	PUNCT
inlawrev-27450	549	100	indiana	indiana	PROPN
inlawrev-27450	549	101	,	,	PUNCT
inlawrev-27450	549	102	which	which	PRON
inlawrev-27450	549	103	is	be	AUX
inlawrev-27450	549	104	in	in	ADP
inlawrev-27450	549	105	bartholomew	bartholomew	PROPN
inlawrev-27450	549	106	county.273	county.273	PROPN
inlawrev-27450	549	107	situated	situated	ADJ
inlawrev-27450	549	108	on	on	ADP
inlawrev-27450	549	109	the	the	DET
inlawrev-27450	549	110	land	land	NOUN
inlawrev-27450	549	111	was	be	AUX
inlawrev-27450	549	112	a	a	DET
inlawrev-27450	549	113	convenience	convenience	NOUN
inlawrev-27450	549	114	store	store	NOUN
inlawrev-27450	549	115	and	and	CCONJ
inlawrev-27450	549	116	gas	gas	NOUN
inlawrev-27450	549	117	station.274	station.274	NOUN
inlawrev-27450	549	118	in	in	ADP
inlawrev-27450	549	119	both	both	DET
inlawrev-27450	549	120	2016	2016	NUM
inlawrev-27450	549	121	and	and	CCONJ
inlawrev-27450	549	122	2017	2017	NUM
inlawrev-27450	549	123	,	,	PUNCT
inlawrev-27450	549	124	the	the	DET
inlawrev-27450	549	125	bartholomew	bartholomew	PROPN
inlawrev-27450	549	126	county	county	PROPN
inlawrev-27450	549	127	assessor	assessor	NOUN
inlawrev-27450	549	128	assigned	assign	VERB
inlawrev-27450	549	129	the	the	DET
inlawrev-27450	549	130	property	property	NOUN
inlawrev-27450	549	131	a	a	DET
inlawrev-27450	549	132	total	total	ADJ
inlawrev-27450	549	133	assessed	assess	VERB
inlawrev-27450	549	134	value	value	NOUN
inlawrev-27450	549	135	of	of	ADP
inlawrev-27450	549	136	$	$	SYM
inlawrev-27450	549	137	1,266,500	1,266,500	NUM
inlawrev-27450	549	138	(	(	PUNCT
inlawrev-27450	549	139	$	$	SYM
inlawrev-27450	549	140	804,100	804,100	NUM
inlawrev-27450	549	141	for	for	ADP
inlawrev-27450	549	142	land	land	NOUN
inlawrev-27450	549	143	and	and	CCONJ
inlawrev-27450	549	144	$	$	SYM
inlawrev-27450	549	145	462,400	462,400	NUM
inlawrev-27450	549	146	for	for	ADP
inlawrev-27450	549	147	improvements).275	improvements).275	PROPN
inlawrev-27450	549	148	in	in	ADP
inlawrev-27450	549	149	2018	2018	NUM
inlawrev-27450	549	150	,	,	PUNCT
inlawrev-27450	549	151	the	the	DET
inlawrev-27450	549	152	assessor	assessor	NOUN
inlawrev-27450	549	153	increased	increase	VERB
inlawrev-27450	549	154	the	the	DET
inlawrev-27450	549	155	property	property	NOUN
inlawrev-27450	549	156	’s	’s	PART
inlawrev-27450	549	157	assessment	assessment	NOUN
inlawrev-27450	549	158	265	265	NUM
inlawrev-27450	549	159	.	.	PUNCT
inlawrev-27450	550	1	i	i	PRON
inlawrev-27450	550	2	d.	d.	PROPN
inlawrev-27450	550	3	at	at	ADP
inlawrev-27450	550	4	352	352	NUM
inlawrev-27450	550	5	(	(	PUNCT
inlawrev-27450	550	6	citing	cite	VERB
inlawrev-27450	550	7	muir	muir	PROPN
inlawrev-27450	550	8	woods	woods	PROPN
inlawrev-27450	550	9	section	section	NOUN
inlawrev-27450	550	10	one	one	NUM
inlawrev-27450	550	11	ass’n	ass’n	NOUN
inlawrev-27450	550	12	,	,	PUNCT
inlawrev-27450	550	13	v.	v.	ADP
inlawrev-27450	550	14	o’conner	o’conner	NOUN
inlawrev-27450	550	15	,	,	PUNCT
inlawrev-27450	550	16	172	172	NUM
inlawrev-27450	550	17	n.e.3d	n.e.3d	NUM
inlawrev-27450	550	18	1205	1205	NUM
inlawrev-27450	550	19	(	(	PUNCT
inlawrev-27450	550	20	ind	ind	NOUN
inlawrev-27450	550	21	.	.	PUNCT
inlawrev-27450	550	22	2021	2021	NUM
inlawrev-27450	550	23	)	)	PUNCT
inlawrev-27450	550	24	)	)	PUNCT
inlawrev-27450	550	25	;	;	PUNCT
inlawrev-27450	551	1	ind	ind	PROPN
inlawrev-27450	551	2	.	.	PUNCT
inlawrev-27450	551	3	code	code	PROPN
inlawrev-27450	551	4	§	§	PROPN
inlawrev-27450	551	5	6	6	NUM
inlawrev-27450	551	6	-	-	SYM
inlawrev-27450	551	7	1.1	1.1	NUM
inlawrev-27450	551	8	-	-	PUNCT
inlawrev-27450	551	9	15	15	NUM
inlawrev-27450	551	10	-	-	NUM
inlawrev-27450	551	11	1.1(b	1.1(b	NUM
inlawrev-27450	551	12	)	)	PUNCT
inlawrev-27450	551	13	.	.	PUNCT
inlawrev-27450	552	1	266	266	NUM
inlawrev-27450	552	2	.	.	PUNCT
inlawrev-27450	553	1	see	see	VERB
inlawrev-27450	553	2	i	i	PRON
inlawrev-27450	553	3	d.	d.	PROPN
inlawrev-27450	553	4	267	267	NUM
inlawrev-27450	553	5	.	.	PUNCT
inlawrev-27450	554	1	i	i	PRON
inlawrev-27450	554	2	d.	d.	PROPN
inlawrev-27450	554	3	at	at	ADP
inlawrev-27450	554	4	353	353	NUM
inlawrev-27450	554	5	.	.	PUNCT
inlawrev-27450	554	6	268	268	NUM
inlawrev-27450	554	7	.	.	PUNCT
inlawrev-27450	555	1	i	i	PRON
inlawrev-27450	555	2	d.	d.	PROPN
inlawrev-27450	555	3	269	269	NUM
inlawrev-27450	555	4	.	.	PUNCT
inlawrev-27450	556	1	i	i	PRON
inlawrev-27450	556	2	d.	d.	PROPN
inlawrev-27450	556	3	at	at	ADP
inlawrev-27450	556	4	354	354	NUM
inlawrev-27450	556	5	.	.	PROPN
inlawrev-27450	556	6	270	270	NUM
inlawrev-27450	556	7	.	.	PUNCT
inlawrev-27450	557	1	i	i	PRON
inlawrev-27450	557	2	d.	d.	VERB
inlawrev-27450	557	3	the	the	DET
inlawrev-27450	557	4	tax	tax	NOUN
inlawrev-27450	557	5	court	court	NOUN
inlawrev-27450	557	6	’s	’s	PART
inlawrev-27450	557	7	opinion	opinion	NOUN
inlawrev-27450	557	8	does	do	AUX
inlawrev-27450	557	9	not	not	PART
inlawrev-27450	557	10	discuss	discuss	VERB
inlawrev-27450	557	11	in	in	ADP
inlawrev-27450	557	12	detail	detail	NOUN
inlawrev-27450	557	13	the	the	DET
inlawrev-27450	557	14	issue	issue	NOUN
inlawrev-27450	557	15	regarding	regard	VERB
inlawrev-27450	557	16	an	an	DET
inlawrev-27450	557	17	underassessment	underassessment	NOUN
inlawrev-27450	557	18	.	.	PUNCT
inlawrev-27450	558	1	the	the	DET
inlawrev-27450	558	2	court	court	NOUN
inlawrev-27450	558	3	referred	refer	VERB
inlawrev-27450	558	4	to	to	ADP
inlawrev-27450	558	5	it	it	PRON
inlawrev-27450	558	6	in	in	ADP
inlawrev-27450	558	7	passing	pass	VERB
inlawrev-27450	558	8	when	when	SCONJ
inlawrev-27450	558	9	it	it	PRON
inlawrev-27450	558	10	noted	note	VERB
inlawrev-27450	558	11	that	that	SCONJ
inlawrev-27450	558	12	“	"	PUNCT
inlawrev-27450	558	13	[	[	X
inlawrev-27450	558	14	t]he	t]he	ADJ
inlawrev-27450	558	15	assessor	assessor	NOUN
inlawrev-27450	558	16	also	also	ADV
inlawrev-27450	558	17	requested	request	VERB
inlawrev-27450	558	18	that	that	SCONJ
inlawrev-27450	558	19	chevrolet	chevrolet	PROPN
inlawrev-27450	558	20	’s	’s	PART
inlawrev-27450	558	21	2016	2016	NUM
inlawrev-27450	558	22	assessment	assessment	NOUN
inlawrev-27450	558	23	be	be	AUX
inlawrev-27450	558	24	increased	increase	VERB
inlawrev-27450	558	25	from	from	ADP
inlawrev-27450	558	26	$	$	SYM
inlawrev-27450	558	27	1,734,500	1,734,500	NUM
inlawrev-27450	558	28	to	to	PART
inlawrev-27450	558	29	$	$	SYM
inlawrev-27450	558	30	1,763,130	1,763,130	NUM
inlawrev-27450	558	31	to	to	PART
inlawrev-27450	558	32	reflect	reflect	VERB
inlawrev-27450	558	33	its	its	PRON
inlawrev-27450	558	34	2015	2015	NUM
inlawrev-27450	558	35	purchase	purchase	NOUN
inlawrev-27450	558	36	price	price	NOUN
inlawrev-27450	558	37	.	.	PUNCT
inlawrev-27450	558	38	”	"	PUNCT
inlawrev-27450	559	1	i	i	PRON
inlawrev-27450	559	2	d.	d.	VERB
inlawrev-27450	559	3	at	at	ADP
inlawrev-27450	559	4	351	351	NUM
inlawrev-27450	559	5	.	.	PUNCT
inlawrev-27450	560	1	271	271	NUM
inlawrev-27450	560	2	.	.	X
inlawrev-27450	561	1	187	187	NUM
inlawrev-27450	561	2	n.e.3d	n.e.3d	NUM
inlawrev-27450	561	3	355	355	NUM
inlawrev-27450	561	4	(	(	PUNCT
inlawrev-27450	561	5	ind	ind	NOUN
inlawrev-27450	561	6	.	.	PUNCT
inlawrev-27450	562	1	t.c	t.c	PROPN
inlawrev-27450	562	2	.	.	PROPN
inlawrev-27450	562	3	2022	2022	NUM
inlawrev-27450	562	4	)	)	PUNCT
inlawrev-27450	562	5	.	.	PUNCT
inlawrev-27450	563	1	272	272	NUM
inlawrev-27450	563	2	.	.	PUNCT
inlawrev-27450	564	1	i	i	PRON
inlawrev-27450	564	2	d.	d.	PROPN
inlawrev-27450	564	3	at	at	ADP
inlawrev-27450	564	4	355	355	NUM
inlawrev-27450	564	5	-	-	SYM
inlawrev-27450	564	6	59	59	NUM
inlawrev-27450	564	7	.	.	PUNCT
inlawrev-27450	564	8	273	273	NUM
inlawrev-27450	564	9	.	.	PUNCT
inlawrev-27450	565	1	i	i	PRON
inlawrev-27450	565	2	d.	d.	PROPN
inlawrev-27450	565	3	at	at	ADP
inlawrev-27450	565	4	355	355	NUM
inlawrev-27450	565	5	.	.	PUNCT
inlawrev-27450	566	1	274	274	NUM
inlawrev-27450	566	2	.	.	PUNCT
inlawrev-27450	567	1	i	i	PRON
inlawrev-27450	567	2	d.	d.	PROPN
inlawrev-27450	567	3	275	275	NUM
inlawrev-27450	567	4	.	.	PUNCT
inlawrev-27450	568	1	i	i	PRON
inlawrev-27450	568	2	d.	d.	PROPN
inlawrev-27450	568	3	850	850	NUM
inlawrev-27450	568	4	indiana	indiana	PROPN
inlawrev-27450	568	5	law	law	PROPN
inlawrev-27450	568	6	review	review	NOUN
inlawrev-27450	569	1	[	[	X
inlawrev-27450	569	2	vol	vol	NOUN
inlawrev-27450	569	3	.	.	PUNCT
inlawrev-27450	570	1	56:827	56:827	NUM
inlawrev-27450	570	2	to	to	ADP
inlawrev-27450	570	3	$	$	SYM
inlawrev-27450	570	4	1,472,500	1,472,500	NUM
inlawrev-27450	570	5	(	(	PUNCT
inlawrev-27450	570	6	$	$	SYM
inlawrev-27450	570	7	999,000	999,000	NUM
inlawrev-27450	570	8	for	for	ADP
inlawrev-27450	570	9	land	land	NOUN
inlawrev-27450	570	10	and	and	CCONJ
inlawrev-27450	570	11	$	$	SYM
inlawrev-27450	570	12	473,500	473,500	NUM
inlawrev-27450	570	13	for	for	ADP
inlawrev-27450	570	14	improvements).276	improvements).276	PROPN
inlawrev-27450	570	15	bushmann	bushmann	PROPN
inlawrev-27450	570	16	challenged	challenge	VERB
inlawrev-27450	570	17	the	the	DET
inlawrev-27450	570	18	2016	2016	NUM
inlawrev-27450	570	19	through	through	ADP
inlawrev-27450	570	20	2018	2018	NUM
inlawrev-27450	570	21	assessments	assessment	NOUN
inlawrev-27450	570	22	and	and	CCONJ
inlawrev-27450	570	23	filed	file	VERB
inlawrev-27450	570	24	three	three	NUM
inlawrev-27450	570	25	appeals	appeal	NOUN
inlawrev-27450	570	26	“	"	PUNCT
inlawrev-27450	570	27	seeking	seek	VERB
inlawrev-27450	570	28	to	to	PART
inlawrev-27450	570	29	correct	correct	VERB
inlawrev-27450	570	30	‘	'	PUNCT
inlawrev-27450	570	31	[	[	X
inlawrev-27450	570	32	a	a	X
inlawrev-27450	570	33	]	]	X
inlawrev-27450	570	34	clerical	clerical	ADJ
inlawrev-27450	570	35	,	,	PUNCT
inlawrev-27450	570	36	mathematical	mathematical	ADJ
inlawrev-27450	570	37	,	,	PUNCT
inlawrev-27450	570	38	or	or	CCONJ
inlawrev-27450	570	39	typographical	typographical	ADJ
inlawrev-27450	570	40	mistake	mistake	NOUN
inlawrev-27450	570	41	.	.	PUNCT
inlawrev-27450	571	1	’”277	’”277	PROPN
inlawrev-27450	571	2	after	after	ADP
inlawrev-27450	571	3	conducting	conduct	VERB
inlawrev-27450	571	4	a	a	DET
inlawrev-27450	571	5	hearing	hearing	NOUN
inlawrev-27450	571	6	,	,	PUNCT
inlawrev-27450	571	7	the	the	DET
inlawrev-27450	571	8	bartholomew	bartholomew	PROPN
inlawrev-27450	571	9	county	county	PROPN
inlawrev-27450	571	10	property	property	NOUN
inlawrev-27450	571	11	ptaboa	ptaboa	NOUN
inlawrev-27450	571	12	denied	deny	VERB
inlawrev-27450	571	13	the	the	DET
inlawrev-27450	571	14	appeals.278	appeals.278	NOUN
inlawrev-27450	571	15	bushmann	bushmann	PROPN
inlawrev-27450	571	16	challenged	challenge	VERB
inlawrev-27450	571	17	this	this	PRON
inlawrev-27450	571	18	to	to	ADP
inlawrev-27450	571	19	the	the	DET
inlawrev-27450	571	20	ibtr	ibtr	NOUN
inlawrev-27450	571	21	,	,	PUNCT
inlawrev-27450	571	22	asserting	assert	VERB
inlawrev-27450	571	23	that	that	SCONJ
inlawrev-27450	571	24	the	the	DET
inlawrev-27450	571	25	2016	2016	NUM
inlawrev-27450	571	26	through	through	ADP
inlawrev-27450	571	27	2018	2018	NUM
inlawrev-27450	571	28	assessments	assessment	NOUN
inlawrev-27450	571	29	were	be	AUX
inlawrev-27450	571	30	incorrect	incorrect	ADJ
inlawrev-27450	571	31	because	because	SCONJ
inlawrev-27450	571	32	the	the	DET
inlawrev-27450	571	33	assessor	assessor	NOUN
inlawrev-27450	571	34	had	have	AUX
inlawrev-27450	571	35	failed	fail	VERB
inlawrev-27450	571	36	to	to	PART
inlawrev-27450	571	37	apply	apply	VERB
inlawrev-27450	571	38	the	the	DET
inlawrev-27450	571	39	base	base	NOUN
inlawrev-27450	571	40	rate	rate	NOUN
inlawrev-27450	571	41	mandated	mandate	VERB
inlawrev-27450	571	42	by	by	ADP
inlawrev-27450	571	43	the	the	DET
inlawrev-27450	571	44	county	county	NOUN
inlawrev-27450	571	45	’s	’s	PART
inlawrev-27450	571	46	land	land	PROPN
inlawrev-27450	571	47	order.279	order.279	PROPN
inlawrev-27450	571	48	bushmann	bushmann	PROPN
inlawrev-27450	571	49	argued	argue	VERB
inlawrev-27450	571	50	“	"	PUNCT
inlawrev-27450	571	51	that	that	SCONJ
inlawrev-27450	571	52	the	the	DET
inlawrev-27450	571	53	county	county	NOUN
inlawrev-27450	571	54	’s	’s	PART
inlawrev-27450	571	55	land	land	NOUN
inlawrev-27450	571	56	order	order	NOUN
inlawrev-27450	571	57	established	establish	VERB
inlawrev-27450	571	58	that	that	SCONJ
inlawrev-27450	571	59	its	its	PRON
inlawrev-27450	571	60	land	land	NOUN
inlawrev-27450	571	61	was	be	AUX
inlawrev-27450	571	62	to	to	PART
inlawrev-27450	571	63	be	be	AUX
inlawrev-27450	571	64	assessed	assess	VERB
inlawrev-27450	571	65	at	at	ADP
inlawrev-27450	571	66	$	$	SYM
inlawrev-27450	571	67	10	10	NUM
inlawrev-27450	571	68	per	per	ADP
inlawrev-27450	571	69	square	square	ADJ
inlawrev-27450	571	70	foot	foot	NOUN
inlawrev-27450	571	71	for	for	ADP
inlawrev-27450	571	72	all	all	DET
inlawrev-27450	571	73	three	three	NUM
inlawrev-27450	571	74	years	year	NOUN
inlawrev-27450	571	75	.	.	PUNCT
inlawrev-27450	572	1	”280	”280	NUM
inlawrev-27450	572	2	instead	instead	ADV
inlawrev-27450	572	3	,	,	PUNCT
inlawrev-27450	572	4	the	the	DET
inlawrev-27450	572	5	assessor	assessor	NOUN
inlawrev-27450	572	6	assessed	assess	VERB
inlawrev-27450	572	7	bushmann	bushmann	NOUN
inlawrev-27450	572	8	’s	’s	PART
inlawrev-27450	572	9	land	land	NOUN
inlawrev-27450	572	10	at	at	ADP
inlawrev-27450	572	11	$	$	SYM
inlawrev-27450	572	12	13	13	NUM
inlawrev-27450	572	13	per	per	ADP
inlawrev-27450	572	14	square	square	ADJ
inlawrev-27450	572	15	foot	foot	NOUN
inlawrev-27450	572	16	in	in	ADP
inlawrev-27450	572	17	2016	2016	NUM
inlawrev-27450	572	18	and	and	CCONJ
inlawrev-27450	572	19	2017	2017	NUM
inlawrev-27450	572	20	and	and	CCONJ
inlawrev-27450	572	21	at	at	ADP
inlawrev-27450	572	22	$	$	SYM
inlawrev-27450	572	23	19	19	NUM
inlawrev-27450	572	24	per	per	ADP
inlawrev-27450	572	25	square	square	ADJ
inlawrev-27450	572	26	foot	foot	NOUN
inlawrev-27450	572	27	in	in	ADP
inlawrev-27450	572	28	2018.281	2018.281	PROPN
inlawrev-27450	572	29	bushmann	bushmann	NOUN
inlawrev-27450	572	30	argued	argue	VERB
inlawrev-27450	572	31	that	that	SCONJ
inlawrev-27450	572	32	the	the	DET
inlawrev-27450	572	33	mathematical	mathematical	ADJ
inlawrev-27450	572	34	error	error	NOUN
inlawrev-27450	572	35	could	could	AUX
inlawrev-27450	572	36	be	be	AUX
inlawrev-27450	572	37	corrected	correct	VERB
inlawrev-27450	572	38	via	via	ADP
inlawrev-27450	572	39	simple	simple	ADJ
inlawrev-27450	572	40	multiplication	multiplication	NOUN
inlawrev-27450	572	41	—	—	PUNCT
inlawrev-27450	572	42	that	that	ADV
inlawrev-27450	572	43	is	is	ADV
inlawrev-27450	572	44	,	,	PUNCT
inlawrev-27450	572	45	multiply	multiply	VERB
inlawrev-27450	572	46	its	its	PRON
inlawrev-27450	572	47	land	land	NOUN
inlawrev-27450	572	48	’s	’s	PART
inlawrev-27450	572	49	square	square	ADJ
inlawrev-27450	572	50	footage	footage	NOUN
inlawrev-27450	572	51	(	(	PUNCT
inlawrev-27450	572	52	i.e.	i.e.	X
inlawrev-27450	572	53	,	,	PUNCT
inlawrev-27450	572	54	61,855	61,855	NUM
inlawrev-27450	572	55	)	)	PUNCT
inlawrev-27450	572	56	by	by	ADP
inlawrev-27450	572	57	the	the	DET
inlawrev-27450	572	58	correct	correct	ADJ
inlawrev-27450	572	59	base	base	NOUN
inlawrev-27450	572	60	rate	rate	NOUN
inlawrev-27450	572	61	(	(	PUNCT
inlawrev-27450	572	62	i.e.	i.e.	X
inlawrev-27450	572	63	,	,	PUNCT
inlawrev-27450	572	64	$	$	SYM
inlawrev-27450	572	65	10	10	NUM
inlawrev-27450	572	66	)	)	PUNCT
inlawrev-27450	572	67	to	to	PART
inlawrev-27450	572	68	equal	equal	VERB
inlawrev-27450	572	69	an	an	DET
inlawrev-27450	572	70	assessment	assessment	NOUN
inlawrev-27450	572	71	of	of	ADP
inlawrev-27450	572	72	$	$	SYM
inlawrev-27450	572	73	618,600	618,600	NUM
inlawrev-27450	572	74	for	for	ADP
inlawrev-27450	572	75	each	each	DET
inlawrev-27450	572	76	tax	tax	NOUN
inlawrev-27450	572	77	year	year	NOUN
inlawrev-27450	572	78	at	at	ADP
inlawrev-27450	572	79	issue.282	issue.282	PROPN
inlawrev-27450	572	80	the	the	DET
inlawrev-27450	572	81	assessor	assessor	NOUN
inlawrev-27450	572	82	responded	respond	VERB
inlawrev-27450	572	83	,	,	PUNCT
inlawrev-27450	572	84	arguing	argue	VERB
inlawrev-27450	572	85	that	that	SCONJ
inlawrev-27450	572	86	it	it	PRON
inlawrev-27450	572	87	used	use	VERB
inlawrev-27450	572	88	the	the	DET
inlawrev-27450	572	89	correct	correct	ADJ
inlawrev-27450	572	90	base	base	NOUN
inlawrev-27450	572	91	rate	rate	NOUN
inlawrev-27450	572	92	to	to	PART
inlawrev-27450	572	93	assess	assess	VERB
inlawrev-27450	572	94	bushmann	bushmann	NOUN
inlawrev-27450	572	95	’s	’s	PART
inlawrev-27450	572	96	land	land	NOUN
inlawrev-27450	572	97	for	for	ADP
inlawrev-27450	572	98	all	all	PRON
inlawrev-27450	572	99	three	three	NUM
inlawrev-27450	572	100	years.2	years.2	PROPN
inlawrev-27450	572	101	8	8	NUM
inlawrev-27450	572	102	3	3	NUM
inlawrev-27450	572	103	the	the	DET
inlawrev-27450	572	104	assessor	assessor	NOUN
inlawrev-27450	572	105	asserted	assert	VERB
inlawrev-27450	572	106	that	that	SCONJ
inlawrev-27450	572	107	the	the	DET
inlawrev-27450	572	108	land	land	NOUN
inlawrev-27450	572	109	order	order	NOUN
inlawrev-27450	572	110	contained	contain	VERB
inlawrev-27450	572	111	a	a	DET
inlawrev-27450	572	112	proposed	propose	VERB
inlawrev-27450	572	113	base	base	NOUN
inlawrev-27450	572	114	rate	rate	NOUN
inlawrev-27450	572	115	rather	rather	ADV
inlawrev-27450	572	116	than	than	ADP
inlawrev-27450	572	117	the	the	DET
inlawrev-27450	572	118	actual	actual	ADJ
inlawrev-27450	572	119	one	one	NOUN
inlawrev-27450	572	120	,	,	PUNCT
inlawrev-27450	572	121	which	which	PRON
inlawrev-27450	572	122	the	the	DET
inlawrev-27450	572	123	assessor	assessor	NOUN
inlawrev-27450	572	124	applied	apply	VERB
inlawrev-27450	572	125	during	during	ADP
inlawrev-27450	572	126	the	the	DET
inlawrev-27450	572	127	tax	tax	NOUN
inlawrev-27450	572	128	years	year	NOUN
inlawrev-27450	572	129	at	at	ADP
inlawrev-27450	572	130	issue.284	issue.284	NOUN
inlawrev-27450	572	131	the	the	DET
inlawrev-27450	572	132	assessor	assessor	NOUN
inlawrev-27450	572	133	also	also	ADV
inlawrev-27450	572	134	argued	argue	VERB
inlawrev-27450	572	135	that	that	SCONJ
inlawrev-27450	572	136	bushmann	bushmann	PROPN
inlawrev-27450	572	137	filed	file	VERB
inlawrev-27450	572	138	the	the	DET
inlawrev-27450	572	139	“	"	PUNCT
inlawrev-27450	572	140	wrong	wrong	ADJ
inlawrev-27450	572	141	type	type	NOUN
inlawrev-27450	572	142	of	of	ADP
inlawrev-27450	572	143	appeals	appeal	NOUN
inlawrev-27450	572	144	”	"	PUNCT
inlawrev-27450	572	145	due	due	ADP
inlawrev-27450	572	146	to	to	ADP
inlawrev-27450	572	147	the	the	DET
inlawrev-27450	572	148	subjective	subjective	ADJ
inlawrev-27450	572	149	nature	nature	NOUN
inlawrev-27450	572	150	of	of	ADP
inlawrev-27450	572	151	the	the	DET
inlawrev-27450	572	152	complaint—”whether	complaint—”whether	NOUN
inlawrev-27450	572	153	the	the	DET
inlawrev-27450	572	154	correct	correct	ADJ
inlawrev-27450	572	155	base	base	NOUN
inlawrev-27450	572	156	rate	rate	NOUN
inlawrev-27450	572	157	was	be	AUX
inlawrev-27450	572	158	used	use	VERB
inlawrev-27450	572	159	to	to	PART
inlawrev-27450	572	160	value	value	VERB
inlawrev-27450	572	161	its	its	PRON
inlawrev-27450	572	162	land	land	NOUN
inlawrev-27450	572	163	.	.	PUNCT
inlawrev-27450	572	164	”285	”285	PUNCT
inlawrev-27450	573	1	because	because	SCONJ
inlawrev-27450	573	2	the	the	DET
inlawrev-27450	573	3	company	company	NOUN
inlawrev-27450	573	4	’s	’s	PART
inlawrev-27450	573	5	challenges	challenge	NOUN
inlawrev-27450	573	6	raised	raise	VERB
inlawrev-27450	573	7	only	only	ADV
inlawrev-27450	573	8	subjective	subjective	ADJ
inlawrev-27450	573	9	errors	error	NOUN
inlawrev-27450	573	10	regarding	regard	VERB
inlawrev-27450	573	11	the	the	DET
inlawrev-27450	573	12	valuation	valuation	NOUN
inlawrev-27450	573	13	of	of	ADP
inlawrev-27450	573	14	its	its	PRON
inlawrev-27450	573	15	land	land	NOUN
inlawrev-27450	573	16	,	,	PUNCT
inlawrev-27450	573	17	its	its	PRON
inlawrev-27450	573	18	challenges	challenge	NOUN
inlawrev-27450	573	19	were	be	AUX
inlawrev-27450	573	20	subject	subject	ADJ
inlawrev-27450	573	21	to	to	ADP
inlawrev-27450	573	22	a	a	DET
inlawrev-27450	573	23	deadline	deadline	NOUN
inlawrev-27450	573	24	of	of	ADP
inlawrev-27450	573	25	forty	forty	NUM
inlawrev-27450	573	26	-	-	PUNCT
inlawrev-27450	573	27	five	five	NUM
inlawrev-27450	573	28	-	-	PUNCT
inlawrev-27450	573	29	day	day	NOUN
inlawrev-27450	573	30	days	day	NOUN
inlawrev-27450	573	31	rather	rather	ADV
inlawrev-27450	573	32	than	than	ADP
inlawrev-27450	573	33	three	three	NUM
inlawrev-27450	573	34	years.286	years.286	ADJ
inlawrev-27450	573	35	since	since	SCONJ
inlawrev-27450	573	36	bushmann	bushmann	PROPN
inlawrev-27450	573	37	failed	fail	VERB
inlawrev-27450	573	38	to	to	PART
inlawrev-27450	573	39	file	file	VERB
inlawrev-27450	573	40	any	any	PRON
inlawrev-27450	573	41	of	of	ADP
inlawrev-27450	573	42	its	its	PRON
inlawrev-27450	573	43	challenges	challenge	NOUN
inlawrev-27450	573	44	within	within	ADP
inlawrev-27450	573	45	the	the	DET
inlawrev-27450	573	46	forty	forty	NUM
inlawrev-27450	573	47	-	-	PUNCT
inlawrev-27450	573	48	five	five	NUM
inlawrev-27450	573	49	days	day	NOUN
inlawrev-27450	573	50	,	,	PUNCT
inlawrev-27450	573	51	the	the	DET
inlawrev-27450	573	52	filings	filing	NOUN
inlawrev-27450	573	53	were	be	AUX
inlawrev-27450	573	54	tardy	tardy	ADJ
inlawrev-27450	573	55	and	and	CCONJ
inlawrev-27450	573	56	,	,	PUNCT
inlawrev-27450	573	57	therefore	therefore	ADV
inlawrev-27450	573	58	,	,	PUNCT
inlawrev-27450	573	59	invalid.287	invalid.287	PROPN
inlawrev-27450	573	60	the	the	DET
inlawrev-27450	573	61	ibtr	ibtr	VERB
inlawrev-27450	573	62	ruled	rule	VERB
inlawrev-27450	573	63	in	in	ADP
inlawrev-27450	573	64	the	the	DET
inlawrev-27450	573	65	assessor	assessor	NOUN
inlawrev-27450	573	66	’s	’s	PART
inlawrev-27450	573	67	favor	favor	NOUN
inlawrev-27450	573	68	.	.	PUNCT
inlawrev-27450	574	1	the	the	DET
inlawrev-27450	574	2	ibtr	ibtr	VERB
inlawrev-27450	574	3	held	hold	VERB
inlawrev-27450	574	4	that	that	SCONJ
inlawrev-27450	574	5	,	,	PUNCT
inlawrev-27450	574	6	though	though	SCONJ
inlawrev-27450	574	7	bushmann	bushmann	PROPN
inlawrev-27450	574	8	“	"	PUNCT
inlawrev-27450	574	9	‘	'	PUNCT
inlawrev-27450	574	10	checked	check	VERB
inlawrev-27450	574	11	the	the	DET
inlawrev-27450	574	12	box	box	NOUN
inlawrev-27450	574	13	indicating	indicate	VERB
inlawrev-27450	574	14	that	that	SCONJ
inlawrev-27450	574	15	it	it	PRON
inlawrev-27450	574	16	was	be	AUX
inlawrev-27450	574	17	alleging	allege	VERB
inlawrev-27450	574	18	a	a	DET
inlawrev-27450	574	19	clerical	clerical	ADJ
inlawrev-27450	574	20	,	,	PUNCT
inlawrev-27450	574	21	mathematical	mathematical	ADJ
inlawrev-27450	574	22	,	,	PUNCT
inlawrev-27450	574	23	or	or	CCONJ
inlawrev-27450	574	24	typographical	typographical	ADJ
inlawrev-27450	574	25	mistake	mistake	NOUN
inlawrev-27450	574	26	,	,	PUNCT
inlawrev-27450	574	27	’	'	PUNCT
inlawrev-27450	574	28	it	it	PRON
inlawrev-27450	574	29	was	be	AUX
inlawrev-27450	574	30	‘	'	PUNCT
inlawrev-27450	574	31	fundamentally	fundamentally	ADV
inlawrev-27450	574	32	challenging	challenge	VERB
inlawrev-27450	574	33	the	the	DET
inlawrev-27450	574	34	assessed	assessed	ADJ
inlawrev-27450	574	35	value	value	NOUN
inlawrev-27450	574	36	of	of	ADP
inlawrev-27450	574	37	its	its	PRON
inlawrev-27450	574	38	property	property	NOUN
inlawrev-27450	574	39	,	,	PUNCT
inlawrev-27450	574	40	’	'	PUNCT
inlawrev-27450	574	41	”	"	PUNCT
inlawrev-27450	574	42	which	which	PRON
inlawrev-27450	574	43	was	be	AUX
inlawrev-27450	574	44	an	an	DET
inlawrev-27450	574	45	inherently	inherently	ADV
inlawrev-27450	574	46	subjective	subjective	ADJ
inlawrev-27450	574	47	issue.288	issue.288	ADJ
inlawrev-27450	574	48	therefore	therefore	ADV
inlawrev-27450	574	49	,	,	PUNCT
inlawrev-27450	574	50	bushman	bushman	PROPN
inlawrev-27450	574	51	’s	’s	PART
inlawrev-27450	574	52	challenge	challenge	NOUN
inlawrev-27450	574	53	was	be	AUX
inlawrev-27450	574	54	subject	subject	ADJ
inlawrev-27450	574	55	to	to	ADP
inlawrev-27450	574	56	the	the	DET
inlawrev-27450	574	57	earlier	early	ADJ
inlawrev-27450	574	58	rather	rather	ADV
inlawrev-27450	574	59	than	than	ADP
inlawrev-27450	574	60	later	later	ADV
inlawrev-27450	574	61	filing	file	VERB
inlawrev-27450	574	62	276	276	NUM
inlawrev-27450	574	63	.	.	PUNCT
inlawrev-27450	575	1	i	i	PRON
inlawrev-27450	575	2	d.	d.	PROPN
inlawrev-27450	575	3	277	277	NUM
inlawrev-27450	575	4	.	.	PUNCT
inlawrev-27450	576	1	i	i	PRON
inlawrev-27450	576	2	d.	d.	PROPN
inlawrev-27450	576	3	at	at	ADP
inlawrev-27450	576	4	356	356	NUM
inlawrev-27450	576	5	(	(	PUNCT
inlawrev-27450	576	6	alteration	alteration	NOUN
inlawrev-27450	576	7	in	in	ADP
inlawrev-27450	576	8	original	original	ADJ
inlawrev-27450	576	9	)	)	PUNCT
inlawrev-27450	576	10	.	.	PUNCT
inlawrev-27450	577	1	278	278	NUM
inlawrev-27450	577	2	.	.	PUNCT
inlawrev-27450	578	1	i	i	PRON
inlawrev-27450	578	2	d.	d.	PROPN
inlawrev-27450	578	3	279	279	NUM
inlawrev-27450	578	4	.	.	PUNCT
inlawrev-27450	579	1	i	i	PRON
inlawrev-27450	579	2	d.	d.	PROPN
inlawrev-27450	579	3	280	280	NUM
inlawrev-27450	579	4	.	.	PUNCT
inlawrev-27450	580	1	i	i	PRON
inlawrev-27450	580	2	d.	d.	PROPN
inlawrev-27450	580	3	281	281	NUM
inlawrev-27450	580	4	.	.	PUNCT
inlawrev-27450	581	1	i	i	PRON
inlawrev-27450	581	2	d.	d.	PROPN
inlawrev-27450	581	3	282	282	NUM
inlawrev-27450	581	4	.	.	PUNCT
inlawrev-27450	582	1	i	i	PRON
inlawrev-27450	582	2	d.	d.	PROPN
inlawrev-27450	582	3	283	283	NUM
inlawrev-27450	582	4	.	.	PUNCT
inlawrev-27450	583	1	i	i	PRON
inlawrev-27450	583	2	d.	d.	PROPN
inlawrev-27450	583	3	284	284	NUM
inlawrev-27450	583	4	.	.	PUNCT
inlawrev-27450	584	1	i	i	PRON
inlawrev-27450	584	2	d.	d.	PROPN
inlawrev-27450	584	3	285	285	NUM
inlawrev-27450	584	4	.	.	PUNCT
inlawrev-27450	585	1	i	i	PRON
inlawrev-27450	585	2	d.	d.	PROPN
inlawrev-27450	585	3	286	286	NUM
inlawrev-27450	585	4	.	.	PUNCT
inlawrev-27450	586	1	i	i	PRON
inlawrev-27450	586	2	d.	d.	PROPN
inlawrev-27450	586	3	at	at	ADP
inlawrev-27450	586	4	356	356	NUM
inlawrev-27450	586	5	-	-	SYM
inlawrev-27450	586	6	57	57	NUM
inlawrev-27450	586	7	(	(	PUNCT
inlawrev-27450	586	8	“	"	PUNCT
inlawrev-27450	586	9	bushmann	bushmann	PROPN
inlawrev-27450	586	10	should	should	AUX
inlawrev-27450	586	11	have	have	AUX
inlawrev-27450	586	12	filed	file	VERB
inlawrev-27450	586	13	its	its	PRON
inlawrev-27450	586	14	appeals	appeal	NOUN
inlawrev-27450	586	15	within	within	ADP
inlawrev-27450	586	16	the	the	DET
inlawrev-27450	586	17	45	45	NUM
inlawrev-27450	586	18	-	-	PUNCT
inlawrev-27450	586	19	day	day	NOUN
inlawrev-27450	586	20	statutory	statutory	ADJ
inlawrev-27450	586	21	deadline	deadline	NOUN
inlawrev-27450	586	22	for	for	ADP
inlawrev-27450	586	23	challenging	challenge	VERB
inlawrev-27450	586	24	its	its	PRON
inlawrev-27450	586	25	property	property	NOUN
inlawrev-27450	586	26	’s	’s	PART
inlawrev-27450	586	27	assessed	assess	VERB
inlawrev-27450	586	28	value	value	NOUN
inlawrev-27450	586	29	,	,	PUNCT
inlawrev-27450	586	30	not	not	PART
inlawrev-27450	586	31	the	the	DET
inlawrev-27450	586	32	extended	extended	ADJ
inlawrev-27450	586	33	three	three	NUM
inlawrev-27450	586	34	-	-	PUNCT
inlawrev-27450	586	35	year	year	NOUN
inlawrev-27450	586	36	deadline	deadline	NOUN
inlawrev-27450	586	37	applicable	applicable	ADJ
inlawrev-27450	586	38	for	for	ADP
inlawrev-27450	586	39	challenging	challenge	VERB
inlawrev-27450	586	40	math	math	NOUN
inlawrev-27450	586	41	errors	error	NOUN
inlawrev-27450	586	42	.	.	PUNCT
inlawrev-27450	586	43	”	"	PUNCT
inlawrev-27450	586	44	)	)	PUNCT
inlawrev-27450	586	45	.	.	PUNCT
inlawrev-27450	587	1	287	287	NUM
inlawrev-27450	587	2	.	.	PUNCT
inlawrev-27450	588	1	i	i	PRON
inlawrev-27450	588	2	d.	d.	PROPN
inlawrev-27450	588	3	at	at	ADP
inlawrev-27450	588	4	356	356	NUM
inlawrev-27450	588	5	.	.	PUNCT
inlawrev-27450	589	1	288	288	NUM
inlawrev-27450	589	2	.	.	PUNCT
inlawrev-27450	590	1	i	i	PRON
inlawrev-27450	590	2	d.	d.	PROPN
inlawrev-27450	590	3	2023	2023	NUM
inlawrev-27450	590	4	]	]	PUNCT
inlawrev-27450	590	5	tax	tax	NOUN
inlawrev-27450	590	6	law	law	NOUN
inlawrev-27450	590	7	851	851	NUM
inlawrev-27450	590	8	deadline	deadline	NOUN
inlawrev-27450	590	9	,	,	PUNCT
inlawrev-27450	590	10	and	and	CCONJ
inlawrev-27450	590	11	the	the	DET
inlawrev-27450	590	12	company	company	NOUN
inlawrev-27450	590	13	had	have	AUX
inlawrev-27450	590	14	failed	fail	VERB
inlawrev-27450	590	15	to	to	PART
inlawrev-27450	590	16	comply	comply	VERB
inlawrev-27450	590	17	with	with	ADP
inlawrev-27450	590	18	it.28	it.28	NOUN
inlawrev-27450	590	19	9	9	NUM
inlawrev-27450	590	20	bushmann	bushmann	NOUN
inlawrev-27450	590	21	challenged	challenge	VERB
inlawrev-27450	590	22	the	the	DET
inlawrev-27450	590	23	ibtr	ibtr	NOUN
inlawrev-27450	590	24	’s	’s	PART
inlawrev-27450	590	25	decision	decision	NOUN
inlawrev-27450	590	26	to	to	ADP
inlawrev-27450	590	27	the	the	DET
inlawrev-27450	590	28	tax	tax	NOUN
inlawrev-27450	590	29	court.290	court.290	VERB
inlawrev-27450	590	30	before	before	ADP
inlawrev-27450	590	31	the	the	DET
inlawrev-27450	590	32	tax	tax	NOUN
inlawrev-27450	590	33	court	court	NOUN
inlawrev-27450	590	34	,	,	PUNCT
inlawrev-27450	590	35	bushmann	bushmann	PROPN
inlawrev-27450	590	36	asserted	assert	VERB
inlawrev-27450	590	37	muir	muir	PROPN
inlawrev-27450	590	38	woods	woods	PROPN
inlawrev-27450	590	39	v.	v.	ADP
inlawrev-27450	590	40	o’connor291	o’connor291	PROPN
inlawrev-27450	590	41	established	establish	VERB
inlawrev-27450	590	42	that	that	SCONJ
inlawrev-27450	590	43	the	the	DET
inlawrev-27450	590	44	misapplication	misapplication	NOUN
inlawrev-27450	590	45	“	"	PUNCT
inlawrev-27450	590	46	of	of	ADP
inlawrev-27450	590	47	a	a	DET
inlawrev-27450	590	48	base	base	NOUN
inlawrev-27450	590	49	rate	rate	NOUN
inlawrev-27450	590	50	discount	discount	NOUN
inlawrev-27450	590	51	in	in	ADP
inlawrev-27450	590	52	a	a	DET
inlawrev-27450	590	53	county	county	NOUN
inlawrev-27450	590	54	land	land	NOUN
inlawrev-27450	590	55	order	order	NOUN
inlawrev-27450	590	56	was	be	AUX
inlawrev-27450	590	57	an	an	DET
inlawrev-27450	590	58	objective	objective	ADJ
inlawrev-27450	590	59	error	error	NOUN
inlawrev-27450	590	60	,	,	PUNCT
inlawrev-27450	590	61	not	not	PART
inlawrev-27450	590	62	a	a	DET
inlawrev-27450	590	63	subjective	subjective	ADJ
inlawrev-27450	590	64	error	error	NOUN
inlawrev-27450	590	65	regarding	regard	VERB
inlawrev-27450	590	66	a	a	DET
inlawrev-27450	590	67	property	property	NOUN
inlawrev-27450	590	68	’s	’s	PART
inlawrev-27450	590	69	assessed	assess	VERB
inlawrev-27450	590	70	value	value	NOUN
inlawrev-27450	590	71	.	.	PUNCT
inlawrev-27450	591	1	”292	”292	PUNCT
inlawrev-27450	591	2	therefore	therefore	ADV
inlawrev-27450	591	3	,	,	PUNCT
inlawrev-27450	591	4	appeals	appeal	NOUN
inlawrev-27450	591	5	raising	raise	VERB
inlawrev-27450	591	6	objective	objective	ADJ
inlawrev-27450	591	7	orders	order	NOUN
inlawrev-27450	591	8	are	be	AUX
inlawrev-27450	591	9	subject	subject	ADJ
inlawrev-27450	591	10	to	to	ADP
inlawrev-27450	591	11	the	the	DET
inlawrev-27450	591	12	three	three	NUM
inlawrev-27450	591	13	-	-	PUNCT
inlawrev-27450	591	14	year	year	NOUN
inlawrev-27450	591	15	filing	filing	NOUN
inlawrev-27450	591	16	deadline.293	deadline.293	NOUN
inlawrev-27450	591	17	because	because	SCONJ
inlawrev-27450	591	18	bushmann	bushmann	PROPN
inlawrev-27450	591	19	had	have	AUX
inlawrev-27450	591	20	filed	file	VERB
inlawrev-27450	591	21	its	its	PRON
inlawrev-27450	591	22	appeals	appeal	NOUN
inlawrev-27450	591	23	within	within	ADP
inlawrev-27450	591	24	that	that	DET
inlawrev-27450	591	25	three	three	NUM
inlawrev-27450	591	26	-	-	PUNCT
inlawrev-27450	591	27	year	year	NOUN
inlawrev-27450	591	28	period	period	NOUN
inlawrev-27450	591	29	,	,	PUNCT
inlawrev-27450	591	30	it	it	PRON
inlawrev-27450	591	31	filed	file	VERB
inlawrev-27450	591	32	them	they	PRON
inlawrev-27450	591	33	in	in	ADP
inlawrev-27450	591	34	a	a	DET
inlawrev-27450	591	35	timely	timely	ADJ
inlawrev-27450	591	36	manner.294	manner.294	NOUN
inlawrev-27450	591	37	the	the	DET
inlawrev-27450	591	38	tax	tax	NOUN
inlawrev-27450	591	39	court	court	NOUN
inlawrev-27450	591	40	agreed	agree	VERB
inlawrev-27450	591	41	,	,	PUNCT
inlawrev-27450	591	42	holding	hold	VERB
inlawrev-27450	591	43	that	that	DET
inlawrev-27450	591	44	bushmann	bushmann	NOUN
inlawrev-27450	591	45	’s	’s	PART
inlawrev-27450	591	46	case	case	NOUN
inlawrev-27450	591	47	was	be	AUX
inlawrev-27450	591	48	similar	similar	ADJ
inlawrev-27450	591	49	to	to	ADP
inlawrev-27450	591	50	muir	muir	PROPN
inlawrev-27450	591	51	woods.295	woods.295	PROPN
inlawrev-27450	591	52	the	the	DET
inlawrev-27450	591	53	court	court	NOUN
inlawrev-27450	591	54	concluded	conclude	VERB
inlawrev-27450	591	55	that	that	SCONJ
inlawrev-27450	591	56	the	the	DET
inlawrev-27450	591	57	issues	issue	NOUN
inlawrev-27450	591	58	raised	raise	VERB
inlawrev-27450	591	59	in	in	ADP
inlawrev-27450	591	60	bushmann	bushmann	PROPN
inlawrev-27450	591	61	’s	’s	PART
inlawrev-27450	591	62	appeal	appeal	NOUN
inlawrev-27450	591	63	regarding	regard	VERB
inlawrev-27450	591	64	the	the	DET
inlawrev-27450	591	65	application	application	NOUN
inlawrev-27450	591	66	of	of	ADP
inlawrev-27450	591	67	the	the	DET
inlawrev-27450	591	68	correct	correct	ADJ
inlawrev-27450	591	69	base	base	NOUN
inlawrev-27450	591	70	rate	rate	NOUN
inlawrev-27450	591	71	were	be	AUX
inlawrev-27450	591	72	objective	objective	ADJ
inlawrev-27450	591	73	,	,	PUNCT
inlawrev-27450	591	74	not	not	PART
inlawrev-27450	591	75	subjective.296	subjective.296	VERB
inlawrev-27450	591	76	accordingly	accordingly	ADV
inlawrev-27450	591	77	,	,	PUNCT
inlawrev-27450	591	78	the	the	DET
inlawrev-27450	591	79	three	three	NUM
inlawrev-27450	591	80	-	-	PUNCT
inlawrev-27450	591	81	year	year	NOUN
inlawrev-27450	591	82	filing	filing	NOUN
inlawrev-27450	591	83	deadline	deadline	NOUN
inlawrev-27450	591	84	applied	apply	VERB
inlawrev-27450	591	85	to	to	ADP
inlawrev-27450	591	86	bushmann	bushmann	PROPN
inlawrev-27450	591	87	’s	’s	PART
inlawrev-27450	591	88	appeals.297	appeals.297	PROPN
inlawrev-27450	591	89	bushmann	bushmann	PROPN
inlawrev-27450	591	90	had	have	AUX
inlawrev-27450	591	91	timely	timely	ADV
inlawrev-27450	591	92	filed	file	VERB
inlawrev-27450	591	93	its	its	PRON
inlawrev-27450	591	94	appeals	appeal	NOUN
inlawrev-27450	591	95	,	,	PUNCT
inlawrev-27450	591	96	and	and	CCONJ
inlawrev-27450	591	97	the	the	DET
inlawrev-27450	591	98	ibtr	ibtr	VERB
inlawrev-27450	591	99	erroneously	erroneously	ADV
inlawrev-27450	591	100	determined	determine	VERB
inlawrev-27450	591	101	the	the	DET
inlawrev-27450	591	102	company	company	NOUN
inlawrev-27450	591	103	’s	’s	PART
inlawrev-27450	591	104	appeals	appeal	NOUN
inlawrev-27450	591	105	were	be	AUX
inlawrev-27450	591	106	tardy.298	tardy.298	NUM
inlawrev-27450	591	107	the	the	DET
inlawrev-27450	591	108	tax	tax	NOUN
inlawrev-27450	591	109	court	court	NOUN
inlawrev-27450	591	110	also	also	ADV
inlawrev-27450	591	111	held	hold	VERB
inlawrev-27450	591	112	that	that	SCONJ
inlawrev-27450	591	113	bushmann	bushmann	PROPN
inlawrev-27450	591	114	had	have	AUX
inlawrev-27450	591	115	indisputably	indisputably	ADV
inlawrev-27450	591	116	used	use	VERB
inlawrev-27450	591	117	the	the	DET
inlawrev-27450	591	118	correct	correct	ADJ
inlawrev-27450	591	119	form	form	NOUN
inlawrev-27450	591	120	,	,	PUNCT
inlawrev-27450	591	121	the	the	DET
inlawrev-27450	591	122	revised	revise	VERB
inlawrev-27450	591	123	form	form	NOUN
inlawrev-27450	591	124	130.299	130.299	NUM
inlawrev-27450	591	125	accordingly	accordingly	ADV
inlawrev-27450	591	126	,	,	PUNCT
inlawrev-27450	591	127	the	the	DET
inlawrev-27450	591	128	court	court	NOUN
inlawrev-27450	591	129	reversed	reverse	VERB
inlawrev-27450	591	130	the	the	DET
inlawrev-27450	591	131	ibtr	ibtr	NOUN
inlawrev-27450	591	132	’s	’s	PART
inlawrev-27450	591	133	decision	decision	NOUN
inlawrev-27450	591	134	,	,	PUNCT
inlawrev-27450	591	135	remanded	remand	VERB
inlawrev-27450	591	136	the	the	DET
inlawrev-27450	591	137	case	case	NOUN
inlawrev-27450	591	138	back	back	ADV
inlawrev-27450	591	139	to	to	ADP
inlawrev-27450	591	140	the	the	DET
inlawrev-27450	591	141	ibtr	ibtr	NOUN
inlawrev-27450	591	142	,	,	PUNCT
inlawrev-27450	591	143	and	and	CCONJ
inlawrev-27450	591	144	ordered	order	VERB
inlawrev-27450	591	145	the	the	DET
inlawrev-27450	591	146	board	board	NOUN
inlawrev-27450	591	147	to	to	PART
inlawrev-27450	591	148	determine	determine	VERB
inlawrev-27450	591	149	whether	whether	SCONJ
inlawrev-27450	591	150	the	the	DET
inlawrev-27450	591	151	assessor	assessor	NOUN
inlawrev-27450	591	152	applied	apply	VERB
inlawrev-27450	591	153	the	the	DET
inlawrev-27450	591	154	proper	proper	ADJ
inlawrev-27450	591	155	base	base	NOUN
inlawrev-27450	591	156	rate	rate	NOUN
inlawrev-27450	591	157	to	to	ADP
inlawrev-27450	591	158	bushmann	bushmann	PROPN
inlawrev-27450	591	159	’s	’s	PART
inlawrev-27450	591	160	assessments	assessment	NOUN
inlawrev-27450	591	161	in	in	ADP
inlawrev-27450	591	162	the	the	DET
inlawrev-27450	591	163	tax	tax	NOUN
inlawrev-27450	591	164	years	year	NOUN
inlawrev-27450	591	165	at	at	ADP
inlawrev-27450	591	166	issue	issue	NOUN
inlawrev-27450	591	167	using	use	VERB
inlawrev-27450	591	168	only	only	ADV
inlawrev-27450	591	169	the	the	DET
inlawrev-27450	591	170	evidence	evidence	NOUN
inlawrev-27450	591	171	already	already	ADV
inlawrev-27450	591	172	included	include	VERB
inlawrev-27450	591	173	in	in	ADP
inlawrev-27450	591	174	the	the	DET
inlawrev-27450	591	175	certified	certify	VERB
inlawrev-27450	591	176	administrative	administrative	ADJ
inlawrev-27450	591	177	record.300	record.300	ADJ
inlawrev-27450	591	178	9	9	NUM
inlawrev-27450	591	179	.	.	PUNCT
inlawrev-27450	592	1	david	david	PROPN
inlawrev-27450	592	2	a.	a.	PROPN
inlawrev-27450	592	3	&	&	CCONJ
inlawrev-27450	592	4	nichelle	nichelle	PROPN
inlawrev-27450	592	5	l.	l.	PROPN
inlawrev-27450	592	6	gertz	gertz	PROPN
inlawrev-27450	592	7	v.	v.	PROPN
inlawrev-27450	592	8	porter	porter	PROPN
inlawrev-27450	592	9	county	county	PROPN
inlawrev-27450	592	10	assessor.301	assessor.301	NOUN
inlawrev-27450	592	11	—	—	PUNCT
inlawrev-27450	592	12	the	the	DET
inlawrev-27450	592	13	issue	issue	NOUN
inlawrev-27450	592	14	before	before	SCONJ
inlawrev-27450	592	15	the	the	DET
inlawrev-27450	592	16	tax	tax	NOUN
inlawrev-27450	592	17	court	court	NOUN
inlawrev-27450	592	18	was	be	AUX
inlawrev-27450	592	19	whether	whether	SCONJ
inlawrev-27450	592	20	the	the	DET
inlawrev-27450	592	21	ibtr	ibtr	VERB
inlawrev-27450	592	22	properly	properly	ADV
inlawrev-27450	592	23	required	require	VERB
inlawrev-27450	592	24	a	a	DET
inlawrev-27450	592	25	county	county	NOUN
inlawrev-27450	592	26	assessor	assessor	NOUN
inlawrev-27450	592	27	to	to	PART
inlawrev-27450	592	28	reclassify	reclassify	VERB
inlawrev-27450	592	29	the	the	DET
inlawrev-27450	592	30	taxpayers	taxpayer	NOUN
inlawrev-27450	592	31	’	’	PART
inlawrev-27450	592	32	property	property	NOUN
inlawrev-27450	592	33	as	as	ADP
inlawrev-27450	592	34	agricultural	agricultural	ADJ
inlawrev-27450	592	35	land	land	NOUN
inlawrev-27450	592	36	,	,	PUNCT
inlawrev-27450	592	37	reassess	reassess	VERB
inlawrev-27450	592	38	the	the	DET
inlawrev-27450	592	39	land	land	NOUN
inlawrev-27450	592	40	as	as	ADP
inlawrev-27450	592	41	tillable	tillable	NOUN
inlawrev-27450	592	42	,	,	PUNCT
inlawrev-27450	592	43	and	and	CCONJ
inlawrev-27450	592	44	apply	apply	VERB
inlawrev-27450	592	45	a	a	DET
inlawrev-27450	592	46	2	2	NUM
inlawrev-27450	592	47	%	%	NOUN
inlawrev-27450	592	48	tax	tax	NOUN
inlawrev-27450	592	49	cap	cap	NOUN
inlawrev-27450	592	50	to	to	ADP
inlawrev-27450	592	51	the	the	DET
inlawrev-27450	592	52	land	land	NOUN
inlawrev-27450	592	53	for	for	ADP
inlawrev-27450	592	54	only	only	ADV
inlawrev-27450	592	55	one	one	NUM
inlawrev-27450	592	56	tax	tax	NOUN
inlawrev-27450	592	57	year.302	year.302	NOUN
inlawrev-27450	592	58	in	in	ADP
inlawrev-27450	592	59	july	july	PROPN
inlawrev-27450	592	60	2003	2003	NUM
inlawrev-27450	592	61	,	,	PUNCT
inlawrev-27450	592	62	david	david	PROPN
inlawrev-27450	592	63	a.	a.	PROPN
inlawrev-27450	592	64	and	and	CCONJ
inlawrev-27450	592	65	nichelle	nichelle	PROPN
inlawrev-27450	592	66	l.	l.	PROPN
inlawrev-27450	592	67	gertz	gertz	PROPN
inlawrev-27450	592	68	(	(	PUNCT
inlawrev-27450	592	69	“	"	PUNCT
inlawrev-27450	592	70	the	the	DET
inlawrev-27450	592	71	gertzes	gertze	NOUN
inlawrev-27450	592	72	”	"	PUNCT
inlawrev-27450	592	73	)	)	PUNCT
inlawrev-27450	592	74	purchased	purchase	VERB
inlawrev-27450	592	75	a	a	DET
inlawrev-27450	592	76	4,106	4,106	NUM
inlawrev-27450	592	77	square	square	ADJ
inlawrev-27450	592	78	foot	foot	NOUN
inlawrev-27450	592	79	single	single	ADJ
inlawrev-27450	592	80	-	-	PUNCT
inlawrev-27450	592	81	family	family	NOUN
inlawrev-27450	592	82	residence	residence	NOUN
inlawrev-27450	592	83	on	on	ADP
inlawrev-27450	592	84	eleven	eleven	NUM
inlawrev-27450	592	85	acres	acre	NOUN
inlawrev-27450	592	86	of	of	ADP
inlawrev-27450	592	87	land	land	NOUN
inlawrev-27450	592	88	in	in	ADP
inlawrev-27450	592	89	hebron	hebron	PROPN
inlawrev-27450	592	90	,	,	PUNCT
inlawrev-27450	592	91	289	289	NUM
inlawrev-27450	592	92	.	.	PUNCT
inlawrev-27450	593	1	i	i	PRON
inlawrev-27450	593	2	d.	d.	PROPN
inlawrev-27450	593	3	at	at	ADP
inlawrev-27450	593	4	356	356	NUM
inlawrev-27450	593	5	-	-	SYM
inlawrev-27450	593	6	57	57	NUM
inlawrev-27450	593	7	.	.	PUNCT
inlawrev-27450	593	8	290	290	NUM
inlawrev-27450	593	9	.	.	PUNCT
inlawrev-27450	594	1	i	i	PRON
inlawrev-27450	594	2	d.	d.	PROPN
inlawrev-27450	594	3	at	at	ADP
inlawrev-27450	594	4	357	357	NUM
inlawrev-27450	594	5	.	.	PUNCT
inlawrev-27450	594	6	291	291	NUM
inlawrev-27450	594	7	.	.	PUNCT
inlawrev-27450	595	1	172	172	NUM
inlawrev-27450	595	2	n.e.3d	n.e.3d	ADP
inlawrev-27450	595	3	1205	1205	NUM
inlawrev-27450	595	4	(	(	PUNCT
inlawrev-27450	595	5	ind	ind	NOUN
inlawrev-27450	595	6	.	.	PUNCT
inlawrev-27450	595	7	2021	2021	NUM
inlawrev-27450	595	8	)	)	PUNCT
inlawrev-27450	595	9	.	.	PUNCT
inlawrev-27450	596	1	292	292	NUM
inlawrev-27450	596	2	.	.	PUNCT
inlawrev-27450	596	3	bushmann	bushmann	PROPN
inlawrev-27450	596	4	,	,	PUNCT
inlawrev-27450	596	5	187	187	NUM
inlawrev-27450	596	6	n.e.3d	n.e.3d	NUM
inlawrev-27450	596	7	at	at	ADP
inlawrev-27450	596	8	358	358	NUM
inlawrev-27450	596	9	(	(	PUNCT
inlawrev-27450	596	10	ind	ind	NOUN
inlawrev-27450	596	11	.	.	PUNCT
inlawrev-27450	597	1	t.c	t.c	PROPN
inlawrev-27450	597	2	.	.	PROPN
inlawrev-27450	597	3	2022	2022	NUM
inlawrev-27450	597	4	)	)	PUNCT
inlawrev-27450	597	5	.	.	PUNCT
inlawrev-27450	598	1	293	293	NUM
inlawrev-27450	598	2	.	.	PUNCT
inlawrev-27450	599	1	i	i	PRON
inlawrev-27450	599	2	d.	d.	PROPN
inlawrev-27450	599	3	at	at	ADP
inlawrev-27450	599	4	356	356	NUM
inlawrev-27450	599	5	-	-	SYM
inlawrev-27450	599	6	58	58	NUM
inlawrev-27450	599	7	.	.	PUNCT
inlawrev-27450	600	1	294	294	NUM
inlawrev-27450	600	2	.	.	PUNCT
inlawrev-27450	601	1	i	i	PRON
inlawrev-27450	601	2	d.	d.	PROPN
inlawrev-27450	601	3	at	at	ADP
inlawrev-27450	601	4	358	358	NUM
inlawrev-27450	601	5	.	.	PUNCT
inlawrev-27450	602	1	295	295	NUM
inlawrev-27450	602	2	.	.	PUNCT
inlawrev-27450	603	1	i	i	PRON
inlawrev-27450	603	2	d.	d.	PROPN
inlawrev-27450	603	3	296	296	NUM
inlawrev-27450	603	4	.	.	PUNCT
inlawrev-27450	604	1	i	i	PRON
inlawrev-27450	604	2	d.	d.	PROPN
inlawrev-27450	604	3	297	297	NUM
inlawrev-27450	604	4	.	.	PUNCT
inlawrev-27450	605	1	i	i	PRON
inlawrev-27450	605	2	d.	d.	PROPN
inlawrev-27450	605	3	at	at	ADP
inlawrev-27450	605	4	357	357	NUM
inlawrev-27450	605	5	-	-	SYM
inlawrev-27450	605	6	59	59	NUM
inlawrev-27450	605	7	.	.	PUNCT
inlawrev-27450	605	8	298	298	NUM
inlawrev-27450	605	9	.	.	PUNCT
inlawrev-27450	606	1	i	i	PRON
inlawrev-27450	606	2	d.	d.	PROPN
inlawrev-27450	606	3	at	at	ADP
inlawrev-27450	606	4	360	360	NUM
inlawrev-27450	606	5	.	.	PUNCT
inlawrev-27450	607	1	299	299	NUM
inlawrev-27450	607	2	.	.	PUNCT
inlawrev-27450	608	1	i	i	PRON
inlawrev-27450	608	2	d.	d.	VERB
inlawrev-27450	608	3	at	at	ADP
inlawrev-27450	608	4	359	359	NUM
inlawrev-27450	608	5	-	-	SYM
inlawrev-27450	608	6	60	60	NUM
inlawrev-27450	608	7	.	.	PUNCT
inlawrev-27450	609	1	“	"	PUNCT
inlawrev-27450	609	2	in	in	ADP
inlawrev-27450	609	3	2017	2017	NUM
inlawrev-27450	609	4	,	,	PUNCT
inlawrev-27450	609	5	the	the	DET
inlawrev-27450	609	6	[	[	X
inlawrev-27450	609	7	indiana	indiana	PROPN
inlawrev-27450	609	8	general	general	PROPN
inlawrev-27450	609	9	assembly	assembly	PROPN
inlawrev-27450	609	10	]	]	PUNCT
inlawrev-27450	609	11	passed	pass	VERB
inlawrev-27450	609	12	senate	senate	PROPN
inlawrev-27450	609	13	enrolled	enrol	VERB
inlawrev-27450	609	14	act	act	PROPN
inlawrev-27450	609	15	no	no	INTJ
inlawrev-27450	609	16	.	.	PROPN
inlawrev-27450	609	17	386	386	NUM
inlawrev-27450	609	18	,	,	PUNCT
inlawrev-27450	609	19	which	which	PRON
inlawrev-27450	609	20	revised	revise	VERB
inlawrev-27450	609	21	the	the	DET
inlawrev-27450	609	22	property	property	NOUN
inlawrev-27450	609	23	assessment	assessment	NOUN
inlawrev-27450	609	24	appeal	appeal	NOUN
inlawrev-27450	609	25	process	process	NOUN
inlawrev-27450	609	26	by	by	ADP
inlawrev-27450	609	27	(	(	PUNCT
inlawrev-27450	609	28	1	1	X
inlawrev-27450	609	29	)	)	PUNCT
inlawrev-27450	609	30	repealing	repeal	VERB
inlawrev-27450	609	31	indiana	indiana	PROPN
inlawrev-27450	609	32	code	code	PROPN
inlawrev-27450	609	33	§	§	PROPN
inlawrev-27450	609	34	6	6	NUM
inlawrev-27450	609	35	-	-	SYM
inlawrev-27450	609	36	1.1	1.1	NUM
inlawrev-27450	609	37	-	-	SYM
inlawrev-27450	609	38	151	151	NUM
inlawrev-27450	609	39	that	that	PRON
inlawrev-27450	609	40	required	require	VERB
inlawrev-27450	609	41	the	the	DET
inlawrev-27450	609	42	use	use	NOUN
inlawrev-27450	609	43	of	of	ADP
inlawrev-27450	609	44	the	the	DET
inlawrev-27450	609	45	former	former	ADJ
inlawrev-27450	609	46	form	form	NOUN
inlawrev-27450	609	47	130	130	NUM
inlawrev-27450	609	48	to	to	PART
inlawrev-27450	609	49	challenge	challenge	VERB
inlawrev-27450	609	50	subjective	subjective	ADJ
inlawrev-27450	609	51	errors	error	NOUN
inlawrev-27450	609	52	in	in	ADP
inlawrev-27450	609	53	assessments	assessment	NOUN
inlawrev-27450	609	54	,	,	PUNCT
inlawrev-27450	609	55	(	(	PUNCT
inlawrev-27450	609	56	2	2	X
inlawrev-27450	609	57	)	)	PUNCT
inlawrev-27450	609	58	repealing	repeal	VERB
inlawrev-27450	609	59	indiana	indiana	PROPN
inlawrev-27450	609	60	code	code	PROPN
inlawrev-27450	609	61	§	§	PROPN
inlawrev-27450	609	62	6	6	NUM
inlawrev-27450	609	63	-	-	SYM
inlawrev-27450	609	64	1.1	1.1	NUM
inlawrev-27450	609	65	-	-	PUNCT
inlawrev-27450	609	66	15	15	NUM
inlawrev-27450	609	67	-	-	SYM
inlawrev-27450	609	68	12	12	NUM
inlawrev-27450	609	69	that	that	PRON
inlawrev-27450	609	70	required	require	VERB
inlawrev-27450	609	71	the	the	DET
inlawrev-27450	609	72	use	use	NOUN
inlawrev-27450	609	73	of	of	ADP
inlawrev-27450	609	74	a	a	DET
inlawrev-27450	609	75	form	form	NOUN
inlawrev-27450	609	76	133	133	NUM
inlawrev-27450	609	77	to	to	PART
inlawrev-27450	609	78	challenge	challenge	VERB
inlawrev-27450	609	79	objective	objective	ADJ
inlawrev-27450	609	80	errors	error	NOUN
inlawrev-27450	609	81	in	in	ADP
inlawrev-27450	609	82	assessments	assessment	NOUN
inlawrev-27450	609	83	,	,	PUNCT
inlawrev-27450	609	84	(	(	PUNCT
inlawrev-27450	609	85	3	3	X
inlawrev-27450	609	86	)	)	PUNCT
inlawrev-27450	609	87	adopting	adopt	VERB
inlawrev-27450	609	88	indiana	indiana	PROPN
inlawrev-27450	609	89	code	code	PROPN
inlawrev-27450	609	90	§	§	PROPN
inlawrev-27450	609	91	6	6	NUM
inlawrev-27450	609	92	-	-	SYM
inlawrev-27450	609	93	1.1	1.1	NUM
inlawrev-27450	609	94	-	-	PUNCT
inlawrev-27450	609	95	15	15	NUM
inlawrev-27450	609	96	-	-	SYM
inlawrev-27450	609	97	1.1	1.1	NUM
inlawrev-27450	609	98	that	that	PRON
inlawrev-27450	609	99	required	require	VERB
inlawrev-27450	609	100	the	the	DET
inlawrev-27450	609	101	use	use	NOUN
inlawrev-27450	609	102	of	of	ADP
inlawrev-27450	609	103	a	a	DET
inlawrev-27450	609	104	single	single	ADJ
inlawrev-27450	609	105	form	form	NOUN
inlawrev-27450	609	106	to	to	PART
inlawrev-27450	609	107	challenge	challenge	VERB
inlawrev-27450	609	108	subjective	subjective	ADJ
inlawrev-27450	609	109	and	and	CCONJ
inlawrev-27450	609	110	objective	objective	ADJ
inlawrev-27450	609	111	errors	error	NOUN
inlawrev-27450	609	112	in	in	ADP
inlawrev-27450	609	113	assessments	assessment	NOUN
inlawrev-27450	609	114	(	(	PUNCT
inlawrev-27450	609	115	i.e.	i.e.	X
inlawrev-27450	609	116	,	,	PUNCT
inlawrev-27450	609	117	the	the	DET
inlawrev-27450	609	118	revised	revise	VERB
inlawrev-27450	609	119	form	form	NOUN
inlawrev-27450	609	120	130	130	NUM
inlawrev-27450	609	121	)	)	PUNCT
inlawrev-27450	609	122	,	,	PUNCT
inlawrev-27450	609	123	and	and	CCONJ
inlawrev-27450	609	124	(	(	PUNCT
inlawrev-27450	609	125	4	4	X
inlawrev-27450	609	126	)	)	PUNCT
inlawrev-27450	609	127	adding	add	VERB
inlawrev-27450	609	128	a	a	DET
inlawrev-27450	609	129	three	three	NUM
inlawrev-27450	609	130	-	-	PUNCT
inlawrev-27450	609	131	year	year	NOUN
inlawrev-27450	609	132	statute	statute	NOUN
inlawrev-27450	609	133	of	of	ADP
inlawrev-27450	609	134	limitations	limitation	NOUN
inlawrev-27450	609	135	for	for	ADP
inlawrev-27450	609	136	filing	file	VERB
inlawrev-27450	609	137	a	a	DET
inlawrev-27450	609	138	correction	correction	NOUN
inlawrev-27450	609	139	of	of	ADP
inlawrev-27450	609	140	error	error	NOUN
inlawrev-27450	609	141	appeal	appeal	NOUN
inlawrev-27450	609	142	.	.	PUNCT
inlawrev-27450	609	143	”	"	PUNCT
inlawrev-27450	610	1	i	i	PRON
inlawrev-27450	610	2	d.	d.	VERB
inlawrev-27450	610	3	at	at	ADP
inlawrev-27450	610	4	359	359	NUM
inlawrev-27450	610	5	.	.	PUNCT
inlawrev-27450	611	1	300	300	NUM
inlawrev-27450	611	2	.	.	PUNCT
inlawrev-27450	612	1	i	i	PRON
inlawrev-27450	612	2	d.	d.	PROPN
inlawrev-27450	612	3	at	at	ADP
inlawrev-27450	612	4	360	360	NUM
inlawrev-27450	612	5	.	.	PUNCT
inlawrev-27450	613	1	301	301	NUM
inlawrev-27450	613	2	.	.	PUNCT
inlawrev-27450	614	1	187	187	NUM
inlawrev-27450	614	2	n.e.3d	n.e.3d	NUM
inlawrev-27450	614	3	978	978	NUM
inlawrev-27450	614	4	(	(	PUNCT
inlawrev-27450	614	5	ind	ind	NOUN
inlawrev-27450	614	6	.	.	PUNCT
inlawrev-27450	615	1	tax	tax	PROPN
inlawrev-27450	615	2	ct	ct	PROPN
inlawrev-27450	615	3	.	.	PROPN
inlawrev-27450	615	4	2022	2022	NUM
inlawrev-27450	615	5	)	)	PUNCT
inlawrev-27450	615	6	.	.	PUNCT
inlawrev-27450	616	1	302	302	NUM
inlawrev-27450	616	2	.	.	PUNCT
inlawrev-27450	617	1	i	i	PRON
inlawrev-27450	617	2	d.	d.	PROPN
inlawrev-27450	617	3	at	at	ADP
inlawrev-27450	617	4	979	979	NUM
inlawrev-27450	617	5	.	.	PUNCT
inlawrev-27450	617	6	852	852	NUM
inlawrev-27450	617	7	indiana	indiana	PROPN
inlawrev-27450	617	8	law	law	PROPN
inlawrev-27450	617	9	review	review	NOUN
inlawrev-27450	618	1	[	[	X
inlawrev-27450	618	2	vol	vol	NOUN
inlawrev-27450	618	3	.	.	PUNCT
inlawrev-27450	619	1	56:827	56:827	NUM
inlawrev-27450	619	2	indiana	indiana	PROPN
inlawrev-27450	619	3	,	,	PUNCT
inlawrev-27450	619	4	which	which	PRON
inlawrev-27450	619	5	is	be	AUX
inlawrev-27450	619	6	in	in	ADP
inlawrev-27450	619	7	porter	porter	NOUN
inlawrev-27450	619	8	county.303	county.303	NOUN
inlawrev-27450	619	9	the	the	DET
inlawrev-27450	619	10	gertzes	gertze	NOUN
inlawrev-27450	619	11	used	use	VERB
inlawrev-27450	619	12	part	part	NOUN
inlawrev-27450	619	13	of	of	ADP
inlawrev-27450	619	14	the	the	DET
inlawrev-27450	619	15	property	property	NOUN
inlawrev-27450	619	16	for	for	ADP
inlawrev-27450	619	17	beekeeping	beekeepe	VERB
inlawrev-27450	619	18	and	and	CCONJ
inlawrev-27450	619	19	allowed	allow	VERB
inlawrev-27450	619	20	local	local	ADJ
inlawrev-27450	619	21	farmers	farmer	NOUN
inlawrev-27450	619	22	to	to	PART
inlawrev-27450	619	23	cut	cut	VERB
inlawrev-27450	619	24	and	and	CCONJ
inlawrev-27450	619	25	bale	bale	VERB
inlawrev-27450	619	26	hay	hay	NOUN
inlawrev-27450	619	27	on	on	ADP
inlawrev-27450	619	28	their	their	PRON
inlawrev-27450	619	29	land.304	land.304	NOUN
inlawrev-27450	619	30	after	after	ADP
inlawrev-27450	619	31	their	their	PRON
inlawrev-27450	619	32	purchase	purchase	NOUN
inlawrev-27450	619	33	,	,	PUNCT
inlawrev-27450	619	34	the	the	DET
inlawrev-27450	619	35	porter	porter	NOUN
inlawrev-27450	619	36	county	county	NOUN
inlawrev-27450	619	37	assessor	assessor	NOUN
inlawrev-27450	619	38	valued	value	VERB
inlawrev-27450	619	39	and	and	CCONJ
inlawrev-27450	619	40	assessed	assess	VERB
inlawrev-27450	619	41	one	one	NUM
inlawrev-27450	619	42	acre	acre	NOUN
inlawrev-27450	619	43	of	of	ADP
inlawrev-27450	619	44	the	the	DET
inlawrev-27450	619	45	gertzes	gertze	NOUN
inlawrev-27450	619	46	’	'	PUNCT
inlawrev-27450	619	47	land	land	NOUN
inlawrev-27450	619	48	as	as	ADP
inlawrev-27450	619	49	a	a	DET
inlawrev-27450	619	50	residential	residential	ADJ
inlawrev-27450	619	51	homesite	homesite	NOUN
inlawrev-27450	619	52	and	and	CCONJ
inlawrev-27450	619	53	,	,	PUNCT
inlawrev-27450	619	54	eight	eight	NUM
inlawrev-27450	619	55	years	year	NOUN
inlawrev-27450	619	56	after	after	ADP
inlawrev-27450	619	57	the	the	DET
inlawrev-27450	619	58	purchase	purchase	NOUN
inlawrev-27450	619	59	,	,	PUNCT
inlawrev-27450	619	60	assessed	assess	VERB
inlawrev-27450	619	61	10.094	10.094	NUM
inlawrev-27450	619	62	acres	acre	NOUN
inlawrev-27450	619	63	as	as	ADP
inlawrev-27450	619	64	agricultural	agricultural	ADJ
inlawrev-27450	619	65	land.305	land.305	ADJ
inlawrev-27450	619	66	the	the	DET
inlawrev-27450	619	67	assessor	assessor	NOUN
inlawrev-27450	619	68	classified	classify	VERB
inlawrev-27450	619	69	and	and	CCONJ
inlawrev-27450	619	70	valued	value	VERB
inlawrev-27450	619	71	a	a	DET
inlawrev-27450	619	72	portion	portion	NOUN
inlawrev-27450	619	73	of	of	ADP
inlawrev-27450	619	74	the	the	DET
inlawrev-27450	619	75	agricultural	agricultural	ADJ
inlawrev-27450	619	76	land	land	NOUN
inlawrev-27450	619	77	as	as	ADP
inlawrev-27450	619	78	tillable	tillable	NOUN
inlawrev-27450	619	79	land306	land306	PROPN
inlawrev-27450	619	80	and	and	CCONJ
inlawrev-27450	619	81	at	at	ADV
inlawrev-27450	619	82	least	least	ADJ
inlawrev-27450	619	83	five	five	NUM
inlawrev-27450	619	84	acres	acre	NOUN
inlawrev-27450	619	85	as	as	ADP
inlawrev-27450	619	86	agricultural	agricultural	ADJ
inlawrev-27450	619	87	excess	excess	ADJ
inlawrev-27450	619	88	acreage.307	acreage.307	NOUN
inlawrev-27450	619	89	from	from	ADP
inlawrev-27450	619	90	2003	2003	NUM
inlawrev-27450	619	91	through	through	ADP
inlawrev-27450	619	92	2011	2011	NUM
inlawrev-27450	619	93	,	,	PUNCT
inlawrev-27450	619	94	the	the	DET
inlawrev-27450	619	95	gertzes	gertze	NOUN
inlawrev-27450	619	96	’	'	PUNCT
inlawrev-27450	619	97	land	land	NOUN
inlawrev-27450	619	98	assessments	assessment	NOUN
inlawrev-27450	619	99	ranged	range	VERB
inlawrev-27450	619	100	from	from	ADP
inlawrev-27450	619	101	$	$	SYM
inlawrev-27450	619	102	29,400	29,400	NUM
inlawrev-27450	619	103	to	to	PART
inlawrev-27450	619	104	$	$	SYM
inlawrev-27450	619	105	43,000.308	43,000.308	NUM
inlawrev-27450	619	106	in	in	ADP
inlawrev-27450	619	107	2012	2012	NUM
inlawrev-27450	619	108	,	,	PUNCT
inlawrev-27450	619	109	relying	rely	VERB
inlawrev-27450	619	110	on	on	ADP
inlawrev-27450	619	111	guidance	guidance	NOUN
inlawrev-27450	619	112	it	it	PRON
inlawrev-27450	619	113	received	receive	VERB
inlawrev-27450	619	114	from	from	ADP
inlawrev-27450	619	115	the	the	DET
inlawrev-27450	619	116	dlgf	dlgf	NOUN
inlawrev-27450	619	117	,	,	PUNCT
inlawrev-27450	619	118	the	the	DET
inlawrev-27450	619	119	assessor	assessor	NOUN
inlawrev-27450	619	120	reclassified	reclassify	VERB
inlawrev-27450	619	121	and	and	CCONJ
inlawrev-27450	619	122	assessed	assess	VERB
inlawrev-27450	619	123	the	the	DET
inlawrev-27450	619	124	gertzes	gertze	NOUN
inlawrev-27450	619	125	’	'	PUNCT
inlawrev-27450	619	126	10.094	10.094	NUM
inlawrev-27450	619	127	-	-	PUNCT
inlawrev-27450	619	128	acre	acre	NOUN
inlawrev-27450	619	129	tract	tract	NOUN
inlawrev-27450	619	130	as	as	ADP
inlawrev-27450	619	131	residential	residential	ADJ
inlawrev-27450	619	132	rather	rather	ADV
inlawrev-27450	619	133	than	than	ADP
inlawrev-27450	619	134	agricultural	agricultural	ADJ
inlawrev-27450	619	135	land.309	land.309	NOUN
inlawrev-27450	619	136	the	the	DET
inlawrev-27450	619	137	assessor	assessor	NOUN
inlawrev-27450	619	138	mailed	mail	VERB
inlawrev-27450	619	139	the	the	DET
inlawrev-27450	619	140	gertzes	gertze	NOUN
inlawrev-27450	619	141	a	a	DET
inlawrev-27450	619	142	form	form	NOUN
inlawrev-27450	619	143	11	11	NUM
inlawrev-27450	619	144	notifying	notify	VERB
inlawrev-27450	619	145	them	they	PRON
inlawrev-27450	619	146	that	that	SCONJ
inlawrev-27450	619	147	the	the	DET
inlawrev-27450	619	148	assessed	assessed	ADJ
inlawrev-27450	619	149	value	value	NOUN
inlawrev-27450	619	150	of	of	ADP
inlawrev-27450	619	151	their	their	PRON
inlawrev-27450	619	152	land	land	NOUN
inlawrev-27450	619	153	had	have	AUX
inlawrev-27450	619	154	increased	increase	VERB
inlawrev-27450	619	155	from	from	ADP
inlawrev-27450	619	156	$	$	SYM
inlawrev-27450	619	157	43,000	43,000	NUM
inlawrev-27450	619	158	to	to	PART
inlawrev-27450	619	159	$	$	SYM
inlawrev-27450	619	160	121,900.310	121,900.310	NUM
inlawrev-27450	619	161	the	the	DET
inlawrev-27450	619	162	gertzes	gertze	NOUN
inlawrev-27450	619	163	did	do	AUX
inlawrev-27450	619	164	not	not	PART
inlawrev-27450	619	165	appeal	appeal	VERB
inlawrev-27450	619	166	this	this	DET
inlawrev-27450	619	167	reassessment.311	reassessment.311	NOUN
inlawrev-27450	619	168	the	the	DET
inlawrev-27450	619	169	reclassification	reclassification	NOUN
inlawrev-27450	619	170	of	of	ADP
inlawrev-27450	619	171	the	the	DET
inlawrev-27450	619	172	gertzes	gertze	NOUN
inlawrev-27450	619	173	’	'	PUNCT
inlawrev-27450	619	174	property	property	NOUN
inlawrev-27450	619	175	created	create	VERB
inlawrev-27450	619	176	a	a	DET
inlawrev-27450	619	177	substantial	substantial	ADJ
inlawrev-27450	619	178	increase	increase	NOUN
inlawrev-27450	619	179	in	in	ADP
inlawrev-27450	619	180	their	their	PRON
inlawrev-27450	619	181	annual	annual	ADJ
inlawrev-27450	619	182	tax	tax	NOUN
inlawrev-27450	619	183	payment.312	payment.312	PROPN
inlawrev-27450	620	1	their	their	PRON
inlawrev-27450	620	2	neighbors	neighbor	NOUN
inlawrev-27450	620	3	said	say	VERB
inlawrev-27450	620	4	their	their	PRON
inlawrev-27450	620	5	properties	property	NOUN
inlawrev-27450	620	6	had	have	AUX
inlawrev-27450	620	7	not	not	PART
inlawrev-27450	620	8	suffered	suffer	VERB
inlawrev-27450	620	9	a	a	DET
inlawrev-27450	620	10	similar	similar	ADJ
inlawrev-27450	620	11	increase.313	increase.313	NOUN
inlawrev-27450	620	12	given	give	VERB
inlawrev-27450	620	13	no	no	DET
inlawrev-27450	620	14	satisfactory	satisfactory	ADJ
inlawrev-27450	620	15	explanation	explanation	NOUN
inlawrev-27450	620	16	for	for	ADP
inlawrev-27450	620	17	the	the	DET
inlawrev-27450	620	18	increase	increase	NOUN
inlawrev-27450	620	19	by	by	ADP
inlawrev-27450	620	20	the	the	DET
inlawrev-27450	620	21	assessor	assessor	NOUN
inlawrev-27450	620	22	,	,	PUNCT
inlawrev-27450	620	23	the	the	DET
inlawrev-27450	620	24	gertzes	gertze	NOUN
inlawrev-27450	620	25	appealed	appeal	VERB
inlawrev-27450	620	26	their	their	PRON
inlawrev-27450	620	27	2013	2013	NUM
inlawrev-27450	620	28	,	,	PUNCT
inlawrev-27450	620	29	2017	2017	NUM
inlawrev-27450	620	30	,	,	PUNCT
inlawrev-27450	620	31	and	and	CCONJ
inlawrev-27450	620	32	2018	2018	NUM
inlawrev-27450	620	33	assessments.314	assessments.314	NOUN
inlawrev-27450	620	34	the	the	DET
inlawrev-27450	620	35	parties	party	NOUN
inlawrev-27450	620	36	resolved	resolve	VERB
inlawrev-27450	620	37	these	these	DET
inlawrev-27450	620	38	appeals	appeal	NOUN
inlawrev-27450	620	39	by	by	ADP
inlawrev-27450	620	40	agreement	agreement	NOUN
inlawrev-27450	620	41	and	and	CCONJ
inlawrev-27450	620	42	the	the	DET
inlawrev-27450	620	43	assessments	assessment	NOUN
inlawrev-27450	620	44	were	be	AUX
inlawrev-27450	620	45	reduced	reduce	VERB
inlawrev-27450	620	46	to	to	PART
inlawrev-27450	620	47	be	be	AUX
inlawrev-27450	620	48	consistent	consistent	ADJ
inlawrev-27450	620	49	with	with	ADP
inlawrev-27450	620	50	“	"	PUNCT
inlawrev-27450	620	51	comparable	comparable	ADJ
inlawrev-27450	620	52	property	property	NOUN
inlawrev-27450	620	53	data	datum	NOUN
inlawrev-27450	620	54	or	or	CCONJ
inlawrev-27450	620	55	certain	certain	ADJ
inlawrev-27450	620	56	appraisal	appraisal	NOUN
inlawrev-27450	620	57	data	datum	NOUN
inlawrev-27450	620	58	.	.	PUNCT
inlawrev-27450	621	1	”315	”315	PROPN
inlawrev-27450	621	2	in	in	ADP
inlawrev-27450	621	3	2019	2019	NUM
inlawrev-27450	621	4	,	,	PUNCT
inlawrev-27450	621	5	the	the	DET
inlawrev-27450	621	6	assessor	assessor	NOUN
inlawrev-27450	621	7	again	again	ADV
inlawrev-27450	621	8	assigned	assign	VERB
inlawrev-27450	621	9	the	the	DET
inlawrev-27450	621	10	gertzes	gertze	NOUN
inlawrev-27450	621	11	’	'	PUNCT
inlawrev-27450	621	12	property	property	NOUN
inlawrev-27450	621	13	an	an	DET
inlawrev-27450	621	14	assessed	assessed	ADJ
inlawrev-27450	621	15	value	value	NOUN
inlawrev-27450	621	16	that	that	PRON
inlawrev-27450	621	17	they	they	PRON
inlawrev-27450	621	18	believed	believe	VERB
inlawrev-27450	621	19	was	be	AUX
inlawrev-27450	621	20	too	too	ADV
inlawrev-27450	621	21	high	high	ADJ
inlawrev-27450	621	22	(	(	PUNCT
inlawrev-27450	621	23	i.e.	i.e.	X
inlawrev-27450	621	24	,	,	PUNCT
inlawrev-27450	621	25	$	$	SYM
inlawrev-27450	621	26	422,600—$107,400	422,600—$107,400	NUM
inlawrev-27450	621	27	for	for	ADP
inlawrev-27450	621	28	land	land	NOUN
inlawrev-27450	621	29	and	and	CCONJ
inlawrev-27450	621	30	$	$	SYM
inlawrev-27450	621	31	315,200	315,200	NUM
inlawrev-27450	621	32	for	for	ADP
inlawrev-27450	621	33	improvements).316	improvements).316	ADP
inlawrev-27450	621	34	the	the	DET
inlawrev-27450	621	35	gertzes	gertze	NOUN
inlawrev-27450	621	36	challenged	challenge	VERB
inlawrev-27450	621	37	the	the	DET
inlawrev-27450	621	38	assessed	assessed	ADJ
inlawrev-27450	621	39	value	value	NOUN
inlawrev-27450	621	40	before	before	ADP
inlawrev-27450	621	41	the	the	DET
inlawrev-27450	621	42	porter	porter	PROPN
inlawrev-27450	621	43	county	county	NOUN
inlawrev-27450	621	44	ptaboa	ptaboa	NOUN
inlawrev-27450	621	45	,	,	PUNCT
inlawrev-27450	621	46	which	which	PRON
inlawrev-27450	621	47	reduced	reduce	VERB
inlawrev-27450	621	48	the	the	DET
inlawrev-27450	621	49	assessment	assessment	NOUN
inlawrev-27450	621	50	to	to	ADP
inlawrev-27450	621	51	$	$	SYM
inlawrev-27450	621	52	387,600	387,600	NUM
inlawrev-27450	621	53	(	(	PUNCT
inlawrev-27450	621	54	$	$	SYM
inlawrev-27450	621	55	107,400	107,400	NUM
inlawrev-27450	621	56	for	for	ADP
inlawrev-27450	621	57	land	land	NOUN
inlawrev-27450	621	58	and	and	CCONJ
inlawrev-27450	621	59	$	$	SYM
inlawrev-27450	621	60	280,200	280,200	NUM
inlawrev-27450	621	61	for	for	ADP
inlawrev-27450	621	62	improvements).317	improvements).317	ADJ
inlawrev-27450	621	63	unhappy	unhappy	ADJ
inlawrev-27450	621	64	with	with	ADP
inlawrev-27450	621	65	this	this	DET
inlawrev-27450	621	66	result	result	NOUN
inlawrev-27450	621	67	,	,	PUNCT
inlawrev-27450	621	68	the	the	DET
inlawrev-27450	621	69	gertzes	gertze	NOUN
inlawrev-27450	621	70	sought	seek	VERB
inlawrev-27450	621	71	relief	relief	NOUN
inlawrev-27450	621	72	from	from	ADP
inlawrev-27450	621	73	the	the	DET
inlawrev-27450	621	74	ibtr.318	ibtr.318	NOUN
inlawrev-27450	621	75	before	before	ADP
inlawrev-27450	621	76	the	the	DET
inlawrev-27450	621	77	ibtr	ibtr	NOUN
inlawrev-27450	621	78	,	,	PUNCT
inlawrev-27450	621	79	the	the	DET
inlawrev-27450	621	80	assessor	assessor	NOUN
inlawrev-27450	621	81	had	have	VERB
inlawrev-27450	621	82	the	the	DET
inlawrev-27450	621	83	“	"	PUNCT
inlawrev-27450	621	84	burden	burden	NOUN
inlawrev-27450	621	85	of	of	ADP
inlawrev-27450	621	86	proving	prove	VERB
inlawrev-27450	621	87	the	the	DET
inlawrev-27450	621	88	assessment	assessment	NOUN
inlawrev-27450	621	89	303	303	NUM
inlawrev-27450	621	90	.	.	PUNCT
inlawrev-27450	622	1	i	i	PRON
inlawrev-27450	622	2	d.	d.	PROPN
inlawrev-27450	622	3	304	304	NUM
inlawrev-27450	622	4	.	.	PUNCT
inlawrev-27450	623	1	i	i	PRON
inlawrev-27450	623	2	d.	d.	PROPN
inlawrev-27450	623	3	305	305	NUM
inlawrev-27450	623	4	.	.	PUNCT
inlawrev-27450	624	1	i	i	PRON
inlawrev-27450	624	2	d.	d.	PROPN
inlawrev-27450	624	3	306	306	NUM
inlawrev-27450	624	4	.	.	PUNCT
inlawrev-27450	625	1	tillable	tillable	ADJ
inlawrev-27450	625	2	land	land	NOUN
inlawrev-27450	625	3	is	be	AUX
inlawrev-27450	625	4	“	"	PUNCT
inlawrev-27450	625	5	land	land	NOUN
inlawrev-27450	625	6	used	use	VERB
inlawrev-27450	625	7	for	for	ADP
inlawrev-27450	625	8	cropland	cropland	NOUN
inlawrev-27450	625	9	or	or	CCONJ
inlawrev-27450	625	10	pasture	pasture	NOUN
inlawrev-27450	625	11	that	that	PRON
inlawrev-27450	625	12	has	have	VERB
inlawrev-27450	625	13	no	no	DET
inlawrev-27450	625	14	impediments	impediment	NOUN
inlawrev-27450	625	15	to	to	PART
inlawrev-27450	625	16	routine	routine	VERB
inlawrev-27450	625	17	tillage	tillage	NOUN
inlawrev-27450	625	18	.	.	PUNCT
inlawrev-27450	625	19	”	"	PUNCT
inlawrev-27450	626	1	gertz	gertz	PROPN
inlawrev-27450	626	2	,	,	PUNCT
inlawrev-27450	626	3	187	187	NUM
inlawrev-27450	626	4	n.e.3d	n.e.3d	NUM
inlawrev-27450	626	5	at	at	ADP
inlawrev-27450	626	6	979	979	NUM
inlawrev-27450	626	7	n.3	n.3	NOUN
inlawrev-27450	626	8	(	(	PUNCT
inlawrev-27450	626	9	citing	cite	VERB
inlawrev-27450	626	10	real	real	ADJ
inlawrev-27450	626	11	property	property	NOUN
inlawrev-27450	626	12	assessment	assessment	NOUN
inlawrev-27450	626	13	guidelines	guideline	NOUN
inlawrev-27450	626	14	for	for	ADP
inlawrev-27450	626	15	2022	2022	NUM
inlawrev-27450	626	16	version	version	NOUN
inlawrev-27450	626	17	a	a	DET
inlawrev-27450	626	18	,	,	PUNCT
inlawrev-27450	626	19	bk	bk	PROPN
inlawrev-27450	626	20	.	.	NOUN
inlawrev-27450	626	21	1	1	NUM
inlawrev-27450	626	22	at	at	ADP
inlawrev-27450	626	23	103	103	NUM
inlawrev-27450	626	24	)	)	PUNCT
inlawrev-27450	626	25	.	.	PUNCT
inlawrev-27450	627	1	307	307	NUM
inlawrev-27450	627	2	.	.	PUNCT
inlawrev-27450	628	1	i	i	PRON
inlawrev-27450	628	2	d.	d.	PROPN
inlawrev-27450	628	3	at	at	ADP
inlawrev-27450	628	4	979	979	NUM
inlawrev-27450	628	5	.	.	PUNCT
inlawrev-27450	629	1	308	308	NUM
inlawrev-27450	629	2	.	.	PUNCT
inlawrev-27450	630	1	i	i	PRON
inlawrev-27450	630	2	d.	d.	PROPN
inlawrev-27450	630	3	at	at	ADP
inlawrev-27450	630	4	979	979	NUM
inlawrev-27450	630	5	-	-	SYM
inlawrev-27450	630	6	80	80	NUM
inlawrev-27450	630	7	.	.	PUNCT
inlawrev-27450	631	1	309	309	NUM
inlawrev-27450	631	2	.	.	PUNCT
inlawrev-27450	632	1	i	i	PRON
inlawrev-27450	632	2	d.	d.	PROPN
inlawrev-27450	632	3	at	at	ADP
inlawrev-27450	632	4	980	980	NUM
inlawrev-27450	632	5	.	.	PUNCT
inlawrev-27450	633	1	310	310	NUM
inlawrev-27450	633	2	.	.	PUNCT
inlawrev-27450	634	1	i	i	PRON
inlawrev-27450	634	2	d.	d.	PROPN
inlawrev-27450	634	3	311	311	NUM
inlawrev-27450	634	4	.	.	PUNCT
inlawrev-27450	635	1	i	i	PRON
inlawrev-27450	635	2	d.	d.	PROPN
inlawrev-27450	635	3	312	312	NUM
inlawrev-27450	635	4	.	.	PUNCT
inlawrev-27450	636	1	i	i	PRON
inlawrev-27450	636	2	d.	d.	PROPN
inlawrev-27450	636	3	313	313	NUM
inlawrev-27450	636	4	.	.	PUNCT
inlawrev-27450	637	1	i	i	PRON
inlawrev-27450	637	2	d.	d.	PROPN
inlawrev-27450	637	3	314	314	NUM
inlawrev-27450	637	4	.	.	PUNCT
inlawrev-27450	638	1	see	see	VERB
inlawrev-27450	638	2	i	i	PRON
inlawrev-27450	638	3	d.	d.	PROPN
inlawrev-27450	638	4	at	at	ADP
inlawrev-27450	638	5	980	980	NUM
inlawrev-27450	638	6	.	.	PUNCT
inlawrev-27450	639	1	the	the	DET
inlawrev-27450	639	2	opinion	opinion	NOUN
inlawrev-27450	639	3	provided	provide	VERB
inlawrev-27450	639	4	no	no	DET
inlawrev-27450	639	5	explanation	explanation	NOUN
inlawrev-27450	639	6	regarding	regard	VERB
inlawrev-27450	639	7	why	why	SCONJ
inlawrev-27450	639	8	the	the	DET
inlawrev-27450	639	9	gertzes	gertze	NOUN
inlawrev-27450	639	10	did	do	AUX
inlawrev-27450	639	11	not	not	PART
inlawrev-27450	639	12	challenge	challenge	VERB
inlawrev-27450	639	13	the	the	DET
inlawrev-27450	639	14	years	year	NOUN
inlawrev-27450	639	15	between	between	ADP
inlawrev-27450	639	16	2013	2013	NUM
inlawrev-27450	639	17	and	and	CCONJ
inlawrev-27450	639	18	2017	2017	NUM
inlawrev-27450	639	19	.	.	PUNCT
inlawrev-27450	640	1	315	315	NUM
inlawrev-27450	640	2	.	.	PUNCT
inlawrev-27450	641	1	i	i	PRON
inlawrev-27450	641	2	d.	d.	PROPN
inlawrev-27450	641	3	316	316	NUM
inlawrev-27450	641	4	.	.	PUNCT
inlawrev-27450	642	1	i	i	PRON
inlawrev-27450	642	2	d.	d.	PROPN
inlawrev-27450	642	3	317	317	NUM
inlawrev-27450	642	4	.	.	PUNCT
inlawrev-27450	643	1	i	i	PRON
inlawrev-27450	643	2	d.	d.	PROPN
inlawrev-27450	643	3	318	318	NUM
inlawrev-27450	643	4	.	.	PUNCT
inlawrev-27450	644	1	i	i	PRON
inlawrev-27450	644	2	d.	d.	PROPN
inlawrev-27450	644	3	2023	2023	NUM
inlawrev-27450	644	4	]	]	PUNCT
inlawrev-27450	644	5	tax	tax	NOUN
inlawrev-27450	644	6	law	law	NOUN
inlawrev-27450	644	7	853	853	NUM
inlawrev-27450	644	8	was	be	AUX
inlawrev-27450	644	9	correct	correct	ADJ
inlawrev-27450	644	10	because	because	SCONJ
inlawrev-27450	644	11	the	the	DET
inlawrev-27450	644	12	gertzes	gertze	NOUN
inlawrev-27450	644	13	had	have	AUX
inlawrev-27450	644	14	successfully	successfully	ADV
inlawrev-27450	644	15	appealed	appeal	VERB
inlawrev-27450	644	16	in	in	ADP
inlawrev-27450	644	17	2018	2018	NUM
inlawrev-27450	644	18	,	,	PUNCT
inlawrev-27450	644	19	and	and	CCONJ
inlawrev-27450	644	20	the	the	DET
inlawrev-27450	644	21	2019	2019	NUM
inlawrev-27450	644	22	assessment	assessment	NOUN
inlawrev-27450	644	23	was	be	AUX
inlawrev-27450	644	24	higher	high	ADJ
inlawrev-27450	644	25	than	than	ADP
inlawrev-27450	644	26	the	the	DET
inlawrev-27450	644	27	property	property	NOUN
inlawrev-27450	644	28	’s	’s	PART
inlawrev-27450	644	29	final	final	ADJ
inlawrev-27450	644	30	2018	2018	NUM
inlawrev-27450	644	31	value	value	NOUN
inlawrev-27450	644	32	.	.	PUNCT
inlawrev-27450	644	33	”319	”319	PUNCT
inlawrev-27450	645	1	“	"	PUNCT
inlawrev-27450	645	2	[	[	X
inlawrev-27450	645	3	t]he	t]he	ADJ
inlawrev-27450	645	4	assessor	assessor	NOUN
inlawrev-27450	645	5	presented	present	VERB
inlawrev-27450	645	6	an	an	DET
inlawrev-27450	645	7	appraisal	appraisal	NOUN
inlawrev-27450	645	8	report	report	NOUN
inlawrev-27450	645	9	that	that	PRON
inlawrev-27450	645	10	estimated	estimate	VERB
inlawrev-27450	645	11	the	the	DET
inlawrev-27450	645	12	gertzes	gertze	NOUN
inlawrev-27450	645	13	’	'	PUNCT
inlawrev-27450	645	14	property	property	NOUN
inlawrev-27450	645	15	value	value	NOUN
inlawrev-27450	645	16	as	as	ADP
inlawrev-27450	645	17	$	$	SYM
inlawrev-27450	645	18	380,000	380,000	NUM
inlawrev-27450	645	19	as	as	ADP
inlawrev-27450	645	20	of	of	ADP
inlawrev-27450	645	21	january	january	PROPN
inlawrev-27450	645	22	1	1	NUM
inlawrev-27450	645	23	,	,	PUNCT
inlawrev-27450	645	24	2019	2019	NUM
inlawrev-27450	645	25	,	,	PUNCT
inlawrev-27450	645	26	using	use	VERB
inlawrev-27450	645	27	the	the	DET
inlawrev-27450	645	28	sales	sale	NOUN
inlawrev-27450	645	29	comparison	comparison	NOUN
inlawrev-27450	645	30	approach	approach	NOUN
inlawrev-27450	645	31	.	.	PUNCT
inlawrev-27450	645	32	”320	”320	NOUN
inlawrev-27450	646	1	the	the	DET
inlawrev-27450	646	2	assessor	assessor	NOUN
inlawrev-27450	646	3	also	also	ADV
inlawrev-27450	646	4	explained	explain	VERB
inlawrev-27450	646	5	that	that	SCONJ
inlawrev-27450	646	6	the	the	DET
inlawrev-27450	646	7	gertzes	gertze	NOUN
inlawrev-27450	646	8	’	'	PUNCT
inlawrev-27450	646	9	land	land	NOUN
inlawrev-27450	646	10	should	should	AUX
inlawrev-27450	646	11	not	not	PART
inlawrev-27450	646	12	be	be	AUX
inlawrev-27450	646	13	assessed	assess	VERB
inlawrev-27450	646	14	as	as	ADP
inlawrev-27450	646	15	agricultural	agricultural	ADJ
inlawrev-27450	646	16	land	land	NOUN
inlawrev-27450	646	17	because	because	SCONJ
inlawrev-27450	646	18	they	they	PRON
inlawrev-27450	646	19	had	have	AUX
inlawrev-27450	646	20	not	not	PART
inlawrev-27450	646	21	complied	comply	VERB
inlawrev-27450	646	22	with	with	ADP
inlawrev-27450	646	23	the	the	DET
inlawrev-27450	646	24	county	county	NOUN
inlawrev-27450	646	25	’s	’s	PART
inlawrev-27450	646	26	requirement	requirement	NOUN
inlawrev-27450	646	27	“	"	PUNCT
inlawrev-27450	646	28	to	to	PART
inlawrev-27450	646	29	produce	produce	VERB
inlawrev-27450	646	30	either	either	CCONJ
inlawrev-27450	646	31	(	(	PUNCT
inlawrev-27450	646	32	1	1	X
inlawrev-27450	646	33	)	)	PUNCT
inlawrev-27450	646	34	a	a	DET
inlawrev-27450	646	35	signed	sign	VERB
inlawrev-27450	646	36	statement	statement	NOUN
inlawrev-27450	646	37	from	from	ADP
inlawrev-27450	646	38	the	the	DET
inlawrev-27450	646	39	farmer	farmer	NOUN
inlawrev-27450	646	40	that	that	PRON
inlawrev-27450	646	41	farmed	farm	VERB
inlawrev-27450	646	42	their	their	PRON
inlawrev-27450	646	43	land	land	NOUN
inlawrev-27450	646	44	;	;	PUNCT
inlawrev-27450	646	45	(	(	PUNCT
inlawrev-27450	646	46	2	2	X
inlawrev-27450	646	47	)	)	PUNCT
inlawrev-27450	646	48	their	their	PRON
inlawrev-27450	646	49	[	[	X
inlawrev-27450	646	50	u.s	u.s	PROPN
inlawrev-27450	646	51	.	.	PROPN
inlawrev-27450	646	52	department	department	PROPN
inlawrev-27450	646	53	of	of	ADP
inlawrev-27450	646	54	agriculture	agriculture	PROPN
inlawrev-27450	646	55	]	]	PUNCT
inlawrev-27450	646	56	farm	farm	NOUN
inlawrev-27450	646	57	number	number	NOUN
inlawrev-27450	646	58	;	;	PUNCT
inlawrev-27450	646	59	(	(	PUNCT
inlawrev-27450	646	60	3	3	X
inlawrev-27450	646	61	)	)	PUNCT
inlawrev-27450	646	62	a	a	DET
inlawrev-27450	646	63	copy	copy	NOUN
inlawrev-27450	646	64	of	of	ADP
inlawrev-27450	646	65	a	a	DET
inlawrev-27450	646	66	cash	cash	NOUN
inlawrev-27450	646	67	farm	farm	NOUN
inlawrev-27450	646	68	lease	lease	NOUN
inlawrev-27450	646	69	;	;	PUNCT
inlawrev-27450	646	70	or	or	CCONJ
inlawrev-27450	646	71	(	(	PUNCT
inlawrev-27450	646	72	4	4	X
inlawrev-27450	646	73	)	)	PUNCT
inlawrev-27450	646	74	copies	copy	NOUN
inlawrev-27450	646	75	of	of	ADP
inlawrev-27450	646	76	their	their	PRON
inlawrev-27450	646	77	tax	tax	NOUN
inlawrev-27450	646	78	returns	return	NOUN
inlawrev-27450	646	79	.	.	PUNCT
inlawrev-27450	647	1	”321	”321	PUNCT
inlawrev-27450	648	1	the	the	DET
inlawrev-27450	648	2	gertzes	gertze	NOUN
inlawrev-27450	648	3	counterargued	counterargue	VERB
inlawrev-27450	648	4	that	that	SCONJ
inlawrev-27450	648	5	their	their	PRON
inlawrev-27450	648	6	10.094	10.094	NUM
inlawrev-27450	648	7	acres	acre	NOUN
inlawrev-27450	648	8	should	should	AUX
inlawrev-27450	648	9	be	be	AUX
inlawrev-27450	648	10	classified	classify	VERB
inlawrev-27450	648	11	as	as	ADP
inlawrev-27450	648	12	agricultural	agricultural	ADJ
inlawrev-27450	648	13	tillable	tillable	NOUN
inlawrev-27450	648	14	land	land	NOUN
inlawrev-27450	648	15	and	and	CCONJ
inlawrev-27450	648	16	valued	value	VERB
inlawrev-27450	648	17	as	as	ADP
inlawrev-27450	648	18	such	such	ADJ
inlawrev-27450	648	19	because	because	SCONJ
inlawrev-27450	648	20	the	the	DET
inlawrev-27450	648	21	land	land	NOUN
inlawrev-27450	648	22	“	"	PUNCT
inlawrev-27450	648	23	had	have	AUX
inlawrev-27450	648	24	been	be	AUX
inlawrev-27450	648	25	used	use	VERB
inlawrev-27450	648	26	for	for	ADP
inlawrev-27450	648	27	agricultural	agricultural	ADJ
inlawrev-27450	648	28	purposes	purpose	NOUN
inlawrev-27450	648	29	since	since	SCONJ
inlawrev-27450	648	30	[	[	X
inlawrev-27450	648	31	they	they	PRON
inlawrev-27450	648	32	]	]	PUNCT
inlawrev-27450	648	33	purchased	purchase	VERB
inlawrev-27450	649	1	[	[	X
inlawrev-27450	649	2	it	it	PRON
inlawrev-27450	649	3	]	]	PUNCT
inlawrev-27450	649	4	in	in	ADP
inlawrev-27450	649	5	2003.”322	2003.”322	NUM
inlawrev-27450	649	6	they	they	PRON
inlawrev-27450	649	7	asserted	assert	VERB
inlawrev-27450	649	8	that	that	SCONJ
inlawrev-27450	649	9	they	they	PRON
inlawrev-27450	649	10	had	have	AUX
inlawrev-27450	649	11	“	"	PUNCT
inlawrev-27450	649	12	always	always	ADV
inlawrev-27450	649	13	had	have	VERB
inlawrev-27450	649	14	local	local	ADJ
inlawrev-27450	649	15	farmers	farmer	NOUN
inlawrev-27450	649	16	cut	cut	VERB
inlawrev-27450	649	17	and	and	CCONJ
inlawrev-27450	649	18	bale	bale	NOUN
inlawrev-27450	649	19	[	[	X
inlawrev-27450	649	20	hay	hay	NOUN
inlawrev-27450	649	21	on	on	ADP
inlawrev-27450	649	22	their	their	PRON
inlawrev-27450	649	23	]	]	X
inlawrev-27450	649	24	non	non	ADJ
inlawrev-27450	649	25	-	-	ADJ
inlawrev-27450	649	26	homestead	homestead	ADJ
inlawrev-27450	649	27	acreage	acreage	NOUN
inlawrev-27450	649	28	to	to	PART
inlawrev-27450	649	29	be	be	AUX
inlawrev-27450	649	30	used	use	VERB
inlawrev-27450	649	31	as	as	ADP
inlawrev-27450	649	32	cattle	cattle	NOUN
inlawrev-27450	649	33	feed	feed	NOUN
inlawrev-27450	649	34	.	.	PUNCT
inlawrev-27450	649	35	”323	”323	PUNCT
inlawrev-27450	650	1	the	the	DET
inlawrev-27450	650	2	gertzes	gertze	NOUN
inlawrev-27450	650	3	also	also	ADV
inlawrev-27450	650	4	asserted	assert	VERB
inlawrev-27450	650	5	that	that	SCONJ
inlawrev-27450	650	6	they	they	PRON
inlawrev-27450	650	7	had	have	AUX
inlawrev-27450	650	8	used	use	VERB
inlawrev-27450	650	9	a	a	DET
inlawrev-27450	650	10	portion	portion	NOUN
inlawrev-27450	650	11	of	of	ADP
inlawrev-27450	650	12	the	the	DET
inlawrev-27450	650	13	acreage	acreage	NOUN
inlawrev-27450	650	14	for	for	ADP
inlawrev-27450	650	15	beekeeping.324	beekeeping.324	NUM
inlawrev-27450	650	16	the	the	DET
inlawrev-27450	650	17	ibtr	ibtr	VERB
inlawrev-27450	650	18	ruled	rule	VERB
inlawrev-27450	650	19	in	in	ADP
inlawrev-27450	650	20	the	the	DET
inlawrev-27450	650	21	gertzes	gertze	NOUN
inlawrev-27450	650	22	’	'	PUNCT
inlawrev-27450	650	23	favor	favor	NOUN
inlawrev-27450	650	24	,	,	PUNCT
inlawrev-27450	650	25	holding	hold	VERB
inlawrev-27450	650	26	that	that	SCONJ
inlawrev-27450	650	27	their	their	PRON
inlawrev-27450	650	28	evidence	evidence	NOUN
inlawrev-27450	650	29	demonstrated	demonstrate	VERB
inlawrev-27450	650	30	that	that	SCONJ
inlawrev-27450	650	31	their	their	PRON
inlawrev-27450	650	32	10.094	10.094	NUM
inlawrev-27450	650	33	acres	acre	NOUN
inlawrev-27450	650	34	should	should	AUX
inlawrev-27450	650	35	be	be	AUX
inlawrev-27450	650	36	classified	classify	VERB
inlawrev-27450	650	37	and	and	CCONJ
inlawrev-27450	650	38	assessed	assess	VERB
inlawrev-27450	650	39	as	as	ADP
inlawrev-27450	650	40	agricultural	agricultural	ADJ
inlawrev-27450	650	41	land.325	land.325	PROPN
inlawrev-27450	650	42	the	the	DET
inlawrev-27450	650	43	ibtr	ibtr	VERB
inlawrev-27450	650	44	explained	explain	VERB
inlawrev-27450	650	45	that	that	SCONJ
inlawrev-27450	650	46	the	the	DET
inlawrev-27450	650	47	assessor	assessor	NOUN
inlawrev-27450	650	48	failed	fail	VERB
inlawrev-27450	650	49	to	to	PART
inlawrev-27450	650	50	:	:	PUNCT
inlawrev-27450	650	51	(	(	PUNCT
inlawrev-27450	650	52	1	1	X
inlawrev-27450	650	53	)	)	PUNCT
inlawrev-27450	650	54	establish	establish	VERB
inlawrev-27450	650	55	that	that	SCONJ
inlawrev-27450	650	56	the	the	DET
inlawrev-27450	650	57	county	county	NOUN
inlawrev-27450	650	58	’s	’s	PART
inlawrev-27450	650	59	four	four	NUM
inlawrev-27450	650	60	directives	directive	NOUN
inlawrev-27450	650	61	were	be	AUX
inlawrev-27450	650	62	required	require	VERB
inlawrev-27450	650	63	by	by	ADP
inlawrev-27450	650	64	law	law	NOUN
inlawrev-27450	650	65	,	,	PUNCT
inlawrev-27450	650	66	and	and	CCONJ
inlawrev-27450	650	67	(	(	PUNCT
inlawrev-27450	650	68	2	2	X
inlawrev-27450	650	69	)	)	PUNCT
inlawrev-27450	650	70	rebut	rebut	VERB
inlawrev-27450	650	71	the	the	DET
inlawrev-27450	650	72	gertzes	gertze	NOUN
inlawrev-27450	650	73	’	'	PUNCT
inlawrev-27450	650	74	evidence	evidence	NOUN
inlawrev-27450	650	75	“	"	PUNCT
inlawrev-27450	650	76	that	that	SCONJ
inlawrev-27450	650	77	the	the	DET
inlawrev-27450	650	78	land	land	NOUN
inlawrev-27450	650	79	was	be	AUX
inlawrev-27450	650	80	used	use	VERB
inlawrev-27450	650	81	for	for	ADP
inlawrev-27450	650	82	agricultural	agricultural	ADJ
inlawrev-27450	650	83	purposes	purpose	NOUN
inlawrev-27450	650	84	in	in	ADP
inlawrev-27450	650	85	2019.”326	2019.”326	NUM
inlawrev-27450	650	86	accordingly	accordingly	ADV
inlawrev-27450	650	87	,	,	PUNCT
inlawrev-27450	650	88	the	the	DET
inlawrev-27450	650	89	ibtr	ibtr	ADJ
inlawrev-27450	650	90	“	"	PUNCT
inlawrev-27450	650	91	ordered	order	VERB
inlawrev-27450	650	92	the	the	DET
inlawrev-27450	650	93	assessor	assessor	NOUN
inlawrev-27450	650	94	to	to	PART
inlawrev-27450	650	95	reclassify	reclassify	VERB
inlawrev-27450	650	96	the	the	DET
inlawrev-27450	650	97	gertzes	gertze	NOUN
inlawrev-27450	650	98	’	'	PUNCT
inlawrev-27450	650	99	10.094	10.094	NUM
inlawrev-27450	650	100	acres	acre	NOUN
inlawrev-27450	650	101	of	of	ADP
inlawrev-27450	650	102	non	non	ADJ
inlawrev-27450	650	103	-	-	ADJ
inlawrev-27450	650	104	homestead	homestead	ADJ
inlawrev-27450	650	105	land	land	NOUN
inlawrev-27450	650	106	as	as	ADP
inlawrev-27450	650	107	agricultural	agricultural	ADJ
inlawrev-27450	650	108	land	land	NOUN
inlawrev-27450	650	109	,	,	PUNCT
inlawrev-27450	650	110	reassess	reassess	VERB
inlawrev-27450	650	111	it	it	PRON
inlawrev-27450	650	112	as	as	ADP
inlawrev-27450	650	113	tillable	tillable	NOUN
inlawrev-27450	650	114	land	land	NOUN
inlawrev-27450	650	115	,	,	PUNCT
inlawrev-27450	650	116	and	and	CCONJ
inlawrev-27450	650	117	apply	apply	VERB
inlawrev-27450	650	118	the	the	DET
inlawrev-27450	650	119	2	2	NUM
inlawrev-27450	650	120	%	%	NOUN
inlawrev-27450	650	121	tax	tax	NOUN
inlawrev-27450	650	122	cap	cap	NOUN
inlawrev-27450	650	123	to	to	ADP
inlawrev-27450	650	124	it	it	PRON
inlawrev-27450	650	125	for	for	ADP
inlawrev-27450	650	126	the	the	DET
inlawrev-27450	650	127	2019	2019	NUM
inlawrev-27450	650	128	assessment	assessment	NOUN
inlawrev-27450	650	129	year	year	NOUN
inlawrev-27450	650	130	.	.	PUNCT
inlawrev-27450	650	131	”327	”327	VERB
inlawrev-27450	651	1	the	the	DET
inlawrev-27450	651	2	gertzes	gertze	NOUN
inlawrev-27450	651	3	sought	seek	VERB
inlawrev-27450	651	4	a	a	DET
inlawrev-27450	651	5	rehearing	rehearing	NOUN
inlawrev-27450	651	6	,	,	PUNCT
inlawrev-27450	651	7	asking	ask	VERB
inlawrev-27450	651	8	the	the	DET
inlawrev-27450	651	9	ibtr	ibtr	ADJ
inlawrev-27450	651	10	to	to	PART
inlawrev-27450	651	11	apply	apply	VERB
inlawrev-27450	651	12	its	its	PRON
inlawrev-27450	651	13	ruling	ruling	NOUN
inlawrev-27450	651	14	retroactively	retroactively	ADV
inlawrev-27450	651	15	to	to	ADP
inlawrev-27450	651	16	the	the	DET
inlawrev-27450	651	17	2012	2012	NUM
inlawrev-27450	651	18	through	through	ADP
inlawrev-27450	651	19	2018	2018	NUM
inlawrev-27450	651	20	tax	tax	NOUN
inlawrev-27450	651	21	years.328	years.328	NOUN
inlawrev-27450	651	22	the	the	DET
inlawrev-27450	651	23	ibtr	ibtr	VERB
inlawrev-27450	651	24	denied	deny	VERB
inlawrev-27450	651	25	the	the	DET
inlawrev-27450	651	26	request	request	NOUN
inlawrev-27450	651	27	for	for	ADP
inlawrev-27450	651	28	a	a	DET
inlawrev-27450	651	29	rehearing.329	rehearing.329	NOUN
inlawrev-27450	651	30	the	the	DET
inlawrev-27450	651	31	gertzes	gertze	NOUN
inlawrev-27450	651	32	challenged	challenge	VERB
inlawrev-27450	651	33	the	the	DET
inlawrev-27450	651	34	ibtr	ibtr	NOUN
inlawrev-27450	651	35	’s	’s	PART
inlawrev-27450	651	36	decision	decision	NOUN
inlawrev-27450	651	37	to	to	ADP
inlawrev-27450	651	38	the	the	DET
inlawrev-27450	651	39	tax	tax	NOUN
inlawrev-27450	651	40	court	court	NOUN
inlawrev-27450	651	41	by	by	ADP
inlawrev-27450	651	42	raising	raise	VERB
inlawrev-27450	651	43	two	two	NUM
inlawrev-27450	651	44	issues	issue	NOUN
inlawrev-27450	651	45	.	.	PUNCT
inlawrev-27450	652	1	the	the	DET
inlawrev-27450	652	2	first	first	ADJ
inlawrev-27450	652	3	dealt	deal	VERB
inlawrev-27450	652	4	with	with	ADP
inlawrev-27450	652	5	four	four	NUM
inlawrev-27450	652	6	exhibits	exhibit	NOUN
inlawrev-27450	652	7	the	the	DET
inlawrev-27450	652	8	gertzes	gertze	NOUN
inlawrev-27450	652	9	attached	attach	VERB
inlawrev-27450	652	10	to	to	ADP
inlawrev-27450	652	11	their	their	PRON
inlawrev-27450	652	12	petition	petition	NOUN
inlawrev-27450	652	13	for	for	ADP
inlawrev-27450	652	14	review.330	review.330	PRON
inlawrev-27450	652	15	they	they	PRON
inlawrev-27450	652	16	filed	file	VERB
inlawrev-27450	652	17	a	a	DET
inlawrev-27450	652	18	motion	motion	NOUN
inlawrev-27450	652	19	in	in	ADP
inlawrev-27450	652	20	limine	limine	NOUN
inlawrev-27450	652	21	requesting	request	VERB
inlawrev-27450	652	22	that	that	SCONJ
inlawrev-27450	652	23	the	the	DET
inlawrev-27450	652	24	tax	tax	NOUN
inlawrev-27450	652	25	court	court	NOUN
inlawrev-27450	652	26	accept	accept	VERB
inlawrev-27450	652	27	the	the	DET
inlawrev-27450	652	28	exhibits	exhibit	NOUN
inlawrev-27450	652	29	as	as	ADP
inlawrev-27450	652	30	additional	additional	ADJ
inlawrev-27450	652	31	evidence	evidence	NOUN
inlawrev-27450	652	32	supporting	support	VERB
inlawrev-27450	652	33	their	their	PRON
inlawrev-27450	652	34	position.331	position.331	NOUN
inlawrev-27450	652	35	the	the	DET
inlawrev-27450	652	36	tax	tax	NOUN
inlawrev-27450	652	37	court	court	NOUN
inlawrev-27450	652	38	denied	deny	VERB
inlawrev-27450	652	39	the	the	DET
inlawrev-27450	652	40	motion	motion	NOUN
inlawrev-27450	652	41	,	,	PUNCT
inlawrev-27450	652	42	but	but	CCONJ
inlawrev-27450	652	43	the	the	DET
inlawrev-27450	652	44	gertzes	gertze	NOUN
inlawrev-27450	652	45	asked	ask	VERB
inlawrev-27450	652	46	the	the	DET
inlawrev-27450	652	47	court	court	NOUN
inlawrev-27450	652	48	to	to	PART
inlawrev-27450	652	49	reconsider	reconsider	VERB
inlawrev-27450	652	50	its	its	PRON
inlawrev-27450	652	51	decision.332	decision.332	NOUN
inlawrev-27450	652	52	the	the	DET
inlawrev-27450	652	53	tax	tax	NOUN
inlawrev-27450	652	54	court	court	NOUN
inlawrev-27450	652	55	noted	note	VERB
inlawrev-27450	652	56	that	that	SCONJ
inlawrev-27450	652	57	its	its	PRON
inlawrev-27450	652	58	“	"	PUNCT
inlawrev-27450	652	59	review	review	NOUN
inlawrev-27450	652	60	of	of	ADP
inlawrev-27450	652	61	disputed	dispute	VERB
inlawrev-27450	652	62	issues	issue	NOUN
inlawrev-27450	652	63	of	of	ADP
inlawrev-27450	652	64	fact	fact	NOUN
inlawrev-27450	652	65	must	must	AUX
inlawrev-27450	652	66	be	be	AUX
inlawrev-27450	652	67	confined	confine	VERB
inlawrev-27450	652	68	to	to	ADP
inlawrev-27450	652	69	the	the	DET
inlawrev-27450	652	70	319	319	NUM
inlawrev-27450	652	71	.	.	PUNCT
inlawrev-27450	653	1	i	i	PRON
inlawrev-27450	653	2	d.	d.	PROPN
inlawrev-27450	653	3	320	320	NUM
inlawrev-27450	653	4	.	.	PUNCT
inlawrev-27450	654	1	i	i	PRON
inlawrev-27450	654	2	d.	d.	PROPN
inlawrev-27450	654	3	321	321	NUM
inlawrev-27450	654	4	.	.	PUNCT
inlawrev-27450	655	1	i	i	PRON
inlawrev-27450	655	2	d.	d.	PROPN
inlawrev-27450	655	3	at	at	ADP
inlawrev-27450	655	4	980	980	NUM
inlawrev-27450	655	5	-	-	SYM
inlawrev-27450	655	6	81	81	NUM
inlawrev-27450	655	7	.	.	PUNCT
inlawrev-27450	656	1	322	322	NUM
inlawrev-27450	656	2	.	.	PUNCT
inlawrev-27450	657	1	i	i	PRON
inlawrev-27450	657	2	d.	d.	PROPN
inlawrev-27450	657	3	at	at	ADP
inlawrev-27450	657	4	981	981	NUM
inlawrev-27450	657	5	.	.	PUNCT
inlawrev-27450	657	6	323	323	NUM
inlawrev-27450	657	7	.	.	PUNCT
inlawrev-27450	658	1	i	i	PRON
inlawrev-27450	658	2	d.	d.	PROPN
inlawrev-27450	658	3	(	(	PUNCT
inlawrev-27450	658	4	alteration	alteration	NOUN
inlawrev-27450	658	5	in	in	ADP
inlawrev-27450	658	6	original	original	ADJ
inlawrev-27450	658	7	)	)	PUNCT
inlawrev-27450	658	8	.	.	PUNCT
inlawrev-27450	659	1	324	324	NUM
inlawrev-27450	659	2	.	.	PUNCT
inlawrev-27450	660	1	i	i	PRON
inlawrev-27450	660	2	d.	d.	PROPN
inlawrev-27450	660	3	325	325	NUM
inlawrev-27450	660	4	.	.	PUNCT
inlawrev-27450	661	1	i	i	PRON
inlawrev-27450	661	2	d.	d.	PROPN
inlawrev-27450	661	3	326	326	NUM
inlawrev-27450	661	4	.	.	PUNCT
inlawrev-27450	662	1	i	i	PRON
inlawrev-27450	662	2	d.	d.	PROPN
inlawrev-27450	662	3	327	327	NUM
inlawrev-27450	662	4	.	.	PUNCT
inlawrev-27450	663	1	i	i	PRON
inlawrev-27450	663	2	d.	d.	PROPN
inlawrev-27450	663	3	328	328	NUM
inlawrev-27450	663	4	.	.	PUNCT
inlawrev-27450	664	1	i	i	PRON
inlawrev-27450	664	2	d.	d.	PROPN
inlawrev-27450	664	3	at	at	ADP
inlawrev-27450	664	4	981	981	NUM
inlawrev-27450	664	5	-	-	SYM
inlawrev-27450	664	6	82	82	NUM
inlawrev-27450	664	7	.	.	PUNCT
inlawrev-27450	664	8	329	329	NUM
inlawrev-27450	664	9	.	.	PUNCT
inlawrev-27450	665	1	i	i	PRON
inlawrev-27450	665	2	d.	d.	PROPN
inlawrev-27450	665	3	at	at	ADP
inlawrev-27450	665	4	982	982	NUM
inlawrev-27450	665	5	.	.	NOUN
inlawrev-27450	665	6	330	330	NUM
inlawrev-27450	665	7	.	.	PUNCT
inlawrev-27450	666	1	i	i	PRON
inlawrev-27450	666	2	d.	d.	PROPN
inlawrev-27450	666	3	331	331	NUM
inlawrev-27450	666	4	.	.	PUNCT
inlawrev-27450	667	1	i	i	PRON
inlawrev-27450	667	2	d.	d.	PROPN
inlawrev-27450	667	3	332	332	NUM
inlawrev-27450	667	4	.	.	PUNCT
inlawrev-27450	668	1	i	i	PRON
inlawrev-27450	668	2	d.	d.	PROPN
inlawrev-27450	668	3	854	854	NUM
inlawrev-27450	668	4	indiana	indiana	PROPN
inlawrev-27450	668	5	law	law	PROPN
inlawrev-27450	668	6	review	review	NOUN
inlawrev-27450	669	1	[	[	X
inlawrev-27450	669	2	vol	vol	NOUN
inlawrev-27450	669	3	.	.	PUNCT
inlawrev-27450	670	1	56:827	56:827	NUM
inlawrev-27450	670	2	record	record	NOUN
inlawrev-27450	670	3	of	of	ADP
inlawrev-27450	670	4	the	the	DET
inlawrev-27450	670	5	proceeding	proceeding	NOUN
inlawrev-27450	670	6	before	before	ADP
inlawrev-27450	670	7	the	the	DET
inlawrev-27450	670	8	[	[	X
inlawrev-27450	670	9	ibtr]”.333	ibtr]”.333	PROPN
inlawrev-27450	670	10	also	also	ADV
inlawrev-27450	670	11	,	,	PUNCT
inlawrev-27450	670	12	of	of	ADP
inlawrev-27450	670	13	the	the	DET
inlawrev-27450	670	14	four	four	NUM
inlawrev-27450	670	15	documents	document	NOUN
inlawrev-27450	670	16	attached	attach	VERB
inlawrev-27450	670	17	to	to	ADP
inlawrev-27450	670	18	the	the	DET
inlawrev-27450	670	19	petition	petition	NOUN
inlawrev-27450	670	20	,	,	PUNCT
inlawrev-27450	670	21	three	three	NUM
inlawrev-27450	670	22	were	be	AUX
inlawrev-27450	670	23	already	already	ADV
inlawrev-27450	670	24	included	include	VERB
inlawrev-27450	670	25	in	in	ADP
inlawrev-27450	670	26	the	the	DET
inlawrev-27450	670	27	certified	certify	VERB
inlawrev-27450	670	28	administrative	administrative	ADJ
inlawrev-27450	670	29	record.3	record.3	ADP
inlawrev-27450	670	30	3	3	NUM
inlawrev-27450	670	31	4	4	NUM
inlawrev-27450	670	32	with	with	ADP
inlawrev-27450	670	33	regard	regard	NOUN
inlawrev-27450	670	34	to	to	ADP
inlawrev-27450	670	35	the	the	DET
inlawrev-27450	670	36	fourth	fourth	ADJ
inlawrev-27450	670	37	,	,	PUNCT
inlawrev-27450	670	38	the	the	DET
inlawrev-27450	670	39	gertzes	gertze	NOUN
inlawrev-27450	670	40	failed	fail	VERB
inlawrev-27450	670	41	to	to	PART
inlawrev-27450	670	42	“	"	PUNCT
inlawrev-27450	670	43	explain	explain	VERB
inlawrev-27450	670	44	[	[	X
inlawrev-27450	670	45	]	]	X
inlawrev-27450	670	46	how	how	SCONJ
inlawrev-27450	670	47	the	the	DET
inlawrev-27450	670	48	exhibit	exhibit	NOUN
inlawrev-27450	670	49	(	(	PUNCT
inlawrev-27450	670	50	1	1	NUM
inlawrev-27450	670	51	)	)	PUNCT
inlawrev-27450	670	52	demonstrate[d	demonstrate[d	PROPN
inlawrev-27450	670	53	]	]	PUNCT
inlawrev-27450	670	54	the	the	DET
inlawrev-27450	670	55	constitution	constitution	NOUN
inlawrev-27450	670	56	of	of	ADP
inlawrev-27450	670	57	the	the	DET
inlawrev-27450	670	58	[	[	X
inlawrev-27450	670	59	ibtr	ibtr	X
inlawrev-27450	670	60	]	]	X
inlawrev-27450	670	61	as	as	ADP
inlawrev-27450	670	62	a	a	DET
inlawrev-27450	670	63	decision	decision	NOUN
inlawrev-27450	670	64	-	-	PUNCT
inlawrev-27450	670	65	making	make	VERB
inlawrev-27450	670	66	body	body	NOUN
inlawrev-27450	670	67	was	be	AUX
inlawrev-27450	670	68	improper	improper	ADJ
inlawrev-27450	670	69	,	,	PUNCT
inlawrev-27450	670	70	(	(	PUNCT
inlawrev-27450	670	71	2	2	X
inlawrev-27450	670	72	)	)	PUNCT
inlawrev-27450	670	73	identifie[d	identifie[d	NOUN
inlawrev-27450	670	74	]	]	PUNCT
inlawrev-27450	670	75	the	the	DET
inlawrev-27450	670	76	grounds	ground	NOUN
inlawrev-27450	670	77	for	for	ADP
inlawrev-27450	670	78	disqualification	disqualification	NOUN
inlawrev-27450	670	79	of	of	ADP
inlawrev-27450	670	80	the	the	DET
inlawrev-27450	670	81	[	[	X
inlawrev-27450	670	82	ibtr	ibtr	VERB
inlawrev-27450	670	83	’s	’s	NOUN
inlawrev-27450	670	84	]	]	PUNCT
inlawrev-27450	670	85	decision	decision	NOUN
inlawrev-27450	670	86	-	-	PUNCT
inlawrev-27450	670	87	makers	maker	NOUN
inlawrev-27450	670	88	personally	personally	ADV
inlawrev-27450	670	89	,	,	PUNCT
inlawrev-27450	670	90	or	or	CCONJ
inlawrev-27450	670	91	(	(	PUNCT
inlawrev-27450	670	92	3	3	X
inlawrev-27450	670	93	)	)	PUNCT
inlawrev-27450	670	94	demonstrate[d	demonstrate[d	PROPN
inlawrev-27450	670	95	]	]	PUNCT
inlawrev-27450	670	96	that	that	SCONJ
inlawrev-27450	670	97	the	the	DET
inlawrev-27450	670	98	[	[	X
inlawrev-27450	670	99	ibtr	ibtr	VERB
inlawrev-27450	670	100	’s	’s	NOUN
inlawrev-27450	670	101	]	]	PUNCT
inlawrev-27450	670	102	decision	decision	NOUN
inlawrev-27450	670	103	-	-	PUNCT
inlawrev-27450	670	104	making	make	VERB
inlawrev-27450	670	105	process	process	NOUN
inlawrev-27450	670	106	or	or	CCONJ
inlawrev-27450	670	107	procedure	procedure	NOUN
inlawrev-27450	670	108	was	be	AUX
inlawrev-27450	670	109	unlawful	unlawful	ADJ
inlawrev-27450	670	110	.	.	PUNCT
inlawrev-27450	670	111	”335	”335	PUNCT
inlawrev-27450	671	1	therefore	therefore	ADV
inlawrev-27450	671	2	,	,	PUNCT
inlawrev-27450	671	3	the	the	DET
inlawrev-27450	671	4	tax	tax	NOUN
inlawrev-27450	671	5	court	court	NOUN
inlawrev-27450	671	6	refused	refuse	VERB
inlawrev-27450	671	7	to	to	PART
inlawrev-27450	671	8	reconsider	reconsider	VERB
inlawrev-27450	671	9	its	its	PRON
inlawrev-27450	671	10	denial	denial	NOUN
inlawrev-27450	671	11	of	of	ADP
inlawrev-27450	671	12	the	the	DET
inlawrev-27450	671	13	gertzes	gertze	NOUN
inlawrev-27450	671	14	’	'	PUNCT
inlawrev-27450	671	15	motion	motion	NOUN
inlawrev-27450	671	16	in	in	ADP
inlawrev-27450	671	17	limine.336	limine.336	PROPN
inlawrev-27450	671	18	the	the	DET
inlawrev-27450	671	19	gertzes	gertze	NOUN
inlawrev-27450	671	20	’	'	PUNCT
inlawrev-27450	671	21	second	second	ADJ
inlawrev-27450	671	22	issue	issue	NOUN
inlawrev-27450	671	23	piggybacked	piggyback	VERB
inlawrev-27450	671	24	on	on	ADP
inlawrev-27450	671	25	their	their	PRON
inlawrev-27450	671	26	successful	successful	ADJ
inlawrev-27450	671	27	appeal	appeal	NOUN
inlawrev-27450	671	28	for	for	ADP
inlawrev-27450	671	29	the	the	DET
inlawrev-27450	671	30	2019	2019	NUM
inlawrev-27450	671	31	tax	tax	NOUN
inlawrev-27450	671	32	year	year	NOUN
inlawrev-27450	671	33	:	:	PUNCT
inlawrev-27450	671	34	they	they	PRON
inlawrev-27450	671	35	asked	ask	VERB
inlawrev-27450	671	36	that	that	SCONJ
inlawrev-27450	671	37	the	the	DET
inlawrev-27450	671	38	tax	tax	NOUN
inlawrev-27450	671	39	court	court	NOUN
inlawrev-27450	671	40	order	order	NOUN
inlawrev-27450	671	41	the	the	DET
inlawrev-27450	671	42	ibtr	ibtr	ADJ
inlawrev-27450	671	43	to	to	PART
inlawrev-27450	671	44	provide	provide	VERB
inlawrev-27450	671	45	them	they	PRON
inlawrev-27450	671	46	with	with	ADP
inlawrev-27450	671	47	additional	additional	ADJ
inlawrev-27450	671	48	retroactive	retroactive	ADJ
inlawrev-27450	671	49	relief	relief	NOUN
inlawrev-27450	671	50	and	and	CCONJ
inlawrev-27450	671	51	apply	apply	VERB
inlawrev-27450	671	52	its	its	PRON
inlawrev-27450	671	53	final	final	ADJ
inlawrev-27450	671	54	determination	determination	NOUN
inlawrev-27450	671	55	pertaining	pertain	VERB
inlawrev-27450	671	56	to	to	ADP
inlawrev-27450	671	57	the	the	DET
inlawrev-27450	671	58	2019	2019	NUM
inlawrev-27450	671	59	tax	tax	NOUN
inlawrev-27450	671	60	year	year	NOUN
inlawrev-27450	671	61	to	to	ADP
inlawrev-27450	671	62	their	their	PRON
inlawrev-27450	671	63	2012	2012	NUM
inlawrev-27450	671	64	through	through	ADP
inlawrev-27450	671	65	2018	2018	NUM
inlawrev-27450	671	66	assessments.337	assessments.337	ADP
inlawrev-27450	671	67	the	the	DET
inlawrev-27450	671	68	tax	tax	NOUN
inlawrev-27450	671	69	court	court	NOUN
inlawrev-27450	671	70	stated	state	VERB
inlawrev-27450	671	71	that	that	SCONJ
inlawrev-27450	671	72	the	the	DET
inlawrev-27450	671	73	gertzes	gertze	NOUN
inlawrev-27450	671	74	’	'	PUNCT
inlawrev-27450	671	75	appeals	appeal	NOUN
inlawrev-27450	671	76	regarding	regard	VERB
inlawrev-27450	671	77	the	the	DET
inlawrev-27450	671	78	2012	2012	NUM
inlawrev-27450	671	79	through	through	ADP
inlawrev-27450	671	80	2018	2018	NUM
inlawrev-27450	671	81	assessments	assessment	NOUN
inlawrev-27450	671	82	had	have	AUX
inlawrev-27450	671	83	missed	miss	VERB
inlawrev-27450	671	84	the	the	DET
inlawrev-27450	671	85	statutory	statutory	ADJ
inlawrev-27450	671	86	deadlines.338	deadlines.338	NOUN
inlawrev-27450	671	87	the	the	DET
inlawrev-27450	671	88	court	court	NOUN
inlawrev-27450	671	89	also	also	ADV
inlawrev-27450	671	90	noted	note	VERB
inlawrev-27450	671	91	the	the	DET
inlawrev-27450	671	92	longstanding	longstanding	ADJ
inlawrev-27450	671	93	principle	principle	NOUN
inlawrev-27450	671	94	that	that	SCONJ
inlawrev-27450	671	95	,	,	PUNCT
inlawrev-27450	671	96	“	"	PUNCT
inlawrev-27450	671	97	in	in	ADP
inlawrev-27450	671	98	property	property	NOUN
inlawrev-27450	671	99	assessment	assessment	NOUN
inlawrev-27450	671	100	appeals	appeal	NOUN
inlawrev-27450	671	101	at	at	ADP
inlawrev-27450	671	102	both	both	CCONJ
inlawrev-27450	671	103	the	the	DET
inlawrev-27450	671	104	administrative	administrative	ADJ
inlawrev-27450	671	105	and	and	CCONJ
inlawrev-27450	671	106	judicial	judicial	ADJ
inlawrev-27450	671	107	levels	level	NOUN
inlawrev-27450	671	108	,	,	PUNCT
inlawrev-27450	671	109	each	each	DET
inlawrev-27450	671	110	tax	tax	NOUN
inlawrev-27450	671	111	year	year	NOUN
inlawrev-27450	671	112	—	—	PUNCT
inlawrev-27450	671	113	and	and	CCONJ
inlawrev-27450	671	114	each	each	DET
inlawrev-27450	671	115	appeals	appeal	NOUN
inlawrev-27450	671	116	process	process	NOUN
inlawrev-27450	671	117	—	—	PUNCT
inlawrev-27450	671	118	stands	stand	VERB
inlawrev-27450	671	119	alone	alone	ADV
inlawrev-27450	671	120	.	.	PUNCT
inlawrev-27450	672	1	”339	”339	PUNCT
inlawrev-27450	672	2	accordingly	accordingly	ADV
inlawrev-27450	672	3	,	,	PUNCT
inlawrev-27450	672	4	the	the	DET
inlawrev-27450	672	5	tax	tax	NOUN
inlawrev-27450	672	6	court	court	NOUN
inlawrev-27450	672	7	concluded	conclude	VERB
inlawrev-27450	672	8	that	that	SCONJ
inlawrev-27450	672	9	,	,	PUNCT
inlawrev-27450	672	10	without	without	ADP
inlawrev-27450	672	11	more	more	ADJ
inlawrev-27450	672	12	evidence	evidence	NOUN
inlawrev-27450	672	13	,	,	PUNCT
inlawrev-27450	672	14	it	it	PRON
inlawrev-27450	672	15	could	could	AUX
inlawrev-27450	672	16	not	not	PART
inlawrev-27450	672	17	retroactively	retroactively	ADV
inlawrev-27450	672	18	extend	extend	VERB
inlawrev-27450	672	19	the	the	DET
inlawrev-27450	672	20	ibtr	ibtr	ADJ
inlawrev-27450	672	21	’s	’s	PART
inlawrev-27450	672	22	order	order	NOUN
inlawrev-27450	672	23	to	to	ADP
inlawrev-27450	672	24	earlier	early	ADJ
inlawrev-27450	672	25	tax	tax	VERB
inlawrev-27450	672	26	years.340	years.340	NOUN
inlawrev-27450	672	27	the	the	DET
inlawrev-27450	672	28	court	court	NOUN
inlawrev-27450	672	29	affirmed	affirm	VERB
inlawrev-27450	672	30	the	the	DET
inlawrev-27450	672	31	ibtr	ibtr	VERB
inlawrev-27450	672	32	’s	’s	PART
inlawrev-27450	672	33	decision.341	decision.341	NOUN
inlawrev-27450	672	34	10	10	NUM
inlawrev-27450	672	35	.	.	PUNCT
inlawrev-27450	673	1	mac	mac	PROPN
inlawrev-27450	673	2	’s	’s	PART
inlawrev-27450	673	3	convenience	convenience	NOUN
inlawrev-27450	673	4	stores	store	NOUN
inlawrev-27450	673	5	,	,	PUNCT
inlawrev-27450	673	6	llc	llc	PROPN
inlawrev-27450	673	7	v.	v.	PROPN
inlawrev-27450	673	8	hendricks	hendricks	PROPN
inlawrev-27450	673	9	county	county	PROPN
inlawrev-27450	673	10	assessor.342	assessor.342	PROPN
inlawrev-27450	673	11	—	—	PUNCT
inlawrev-27450	673	12	in	in	ADP
inlawrev-27450	673	13	mac	mac	PROPN
inlawrev-27450	673	14	’s	’s	PART
inlawrev-27450	673	15	,	,	PUNCT
inlawrev-27450	673	16	the	the	DET
inlawrev-27450	673	17	issue	issue	NOUN
inlawrev-27450	673	18	before	before	SCONJ
inlawrev-27450	673	19	the	the	DET
inlawrev-27450	673	20	tax	tax	NOUN
inlawrev-27450	673	21	court	court	NOUN
inlawrev-27450	673	22	was	be	AUX
inlawrev-27450	673	23	whether	whether	SCONJ
inlawrev-27450	673	24	the	the	DET
inlawrev-27450	673	25	ibtr	ibtr	NOUN
inlawrev-27450	673	26	properly	properly	ADV
inlawrev-27450	673	27	upheld	uphold	VERB
inlawrev-27450	673	28	a	a	DET
inlawrev-27450	673	29	real	real	ADJ
inlawrev-27450	673	30	property	property	NOUN
inlawrev-27450	673	31	tax	tax	NOUN
inlawrev-27450	673	32	assessment.343	assessment.343	NOUN
inlawrev-27450	673	33	in	in	ADP
inlawrev-27450	673	34	october	october	PROPN
inlawrev-27450	673	35	of	of	ADP
inlawrev-27450	673	36	2014	2014	NUM
inlawrev-27450	673	37	,	,	PUNCT
inlawrev-27450	673	38	mac	mac	PROPN
inlawrev-27450	673	39	’s	’s	PART
inlawrev-27450	673	40	convenience	convenience	NOUN
inlawrev-27450	673	41	stores	store	NOUN
inlawrev-27450	673	42	,	,	PUNCT
inlawrev-27450	673	43	llc	llc	PROPN
inlawrev-27450	673	44	(	(	PUNCT
inlawrev-27450	673	45	macs	macs	PROPN
inlawrev-27450	673	46	)	)	PUNCT
inlawrev-27450	673	47	paid	pay	VERB
inlawrev-27450	673	48	approximately	approximately	ADV
inlawrev-27450	673	49	$	$	SYM
inlawrev-27450	673	50	2.7	2.7	NUM
inlawrev-27450	673	51	million	million	NUM
inlawrev-27450	673	52	to	to	PART
inlawrev-27450	673	53	purchase	purchase	VERB
inlawrev-27450	673	54	commercial	commercial	ADJ
inlawrev-27450	673	55	property	property	NOUN
inlawrev-27450	673	56	in	in	ADP
inlawrev-27450	673	57	hendricks	hendrick	NOUN
inlawrev-27450	673	58	county	county	PROPN
inlawrev-27450	673	59	,	,	PUNCT
inlawrev-27450	673	60	indiana.344	indiana.344	PROPN
inlawrev-27450	673	61	the	the	DET
inlawrev-27450	673	62	property	property	NOUN
inlawrev-27450	673	63	consisted	consist	VERB
inlawrev-27450	673	64	of	of	ADP
inlawrev-27450	673	65	3.2	3.2	NUM
inlawrev-27450	673	66	acres	acre	NOUN
inlawrev-27450	673	67	of	of	ADP
inlawrev-27450	673	68	land	land	NOUN
inlawrev-27450	673	69	on	on	ADP
inlawrev-27450	673	70	which	which	PRON
inlawrev-27450	673	71	stood	stand	VERB
inlawrev-27450	673	72	“	"	PUNCT
inlawrev-27450	673	73	a	a	DET
inlawrev-27450	673	74	4,476	4,476	NUM
inlawrev-27450	673	75	-	-	PUNCT
inlawrev-27450	673	76	square	square	ADJ
inlawrev-27450	673	77	-	-	PUNCT
inlawrev-27450	673	78	foot	foot	NOUN
inlawrev-27450	673	79	convenience	convenience	NOUN
inlawrev-27450	673	80	store	store	NOUN
inlawrev-27450	673	81	with	with	ADP
inlawrev-27450	673	82	a	a	DET
inlawrev-27450	673	83	gas	gas	NOUN
inlawrev-27450	673	84	station	station	NOUN
inlawrev-27450	673	85	,	,	PUNCT
inlawrev-27450	673	86	a	a	DET
inlawrev-27450	673	87	1,219square	1,219square	NOUN
inlawrev-27450	673	88	-	-	PUNCT
inlawrev-27450	673	89	foot	foot	NOUN
inlawrev-27450	673	90	car	car	NOUN
inlawrev-27450	673	91	wash	wash	NOUN
inlawrev-27450	673	92	,	,	PUNCT
inlawrev-27450	673	93	and	and	CCONJ
inlawrev-27450	673	94	a	a	DET
inlawrev-27450	673	95	variety	variety	NOUN
inlawrev-27450	673	96	of	of	ADP
inlawrev-27450	673	97	personal	personal	ADJ
inlawrev-27450	673	98	property	property	NOUN
inlawrev-27450	673	99	.	.	PUNCT
inlawrev-27450	673	100	”345	”345	PUNCT
inlawrev-27450	673	101	during	during	ADP
inlawrev-27450	673	102	the	the	DET
inlawrev-27450	673	103	2018	2018	NUM
inlawrev-27450	673	104	and	and	CCONJ
inlawrev-27450	673	105	2019	2019	NUM
inlawrev-27450	673	106	tax	tax	NOUN
inlawrev-27450	673	107	years	year	NOUN
inlawrev-27450	673	108	,	,	PUNCT
inlawrev-27450	673	109	the	the	DET
inlawrev-27450	673	110	hendricks	hendricks	PROPN
inlawrev-27450	673	111	county	county	NOUN
inlawrev-27450	673	112	assessor	assessor	NOUN
inlawrev-27450	673	113	assessed	assess	VERB
inlawrev-27450	673	114	the	the	DET
inlawrev-27450	673	115	real	real	ADJ
inlawrev-27450	673	116	property	property	NOUN
inlawrev-27450	673	117	at	at	ADP
inlawrev-27450	673	118	a	a	DET
inlawrev-27450	673	119	value	value	NOUN
inlawrev-27450	673	120	of	of	ADP
inlawrev-27450	673	121	$	$	SYM
inlawrev-27450	673	122	1,913,400	1,913,400	NUM
inlawrev-27450	673	123	(	(	PUNCT
inlawrev-27450	673	124	$	$	SYM
inlawrev-27450	673	125	1,200,000	1,200,000	NUM
inlawrev-27450	673	126	for	for	ADP
inlawrev-27450	673	127	land	land	NOUN
inlawrev-27450	673	128	and	and	CCONJ
inlawrev-27450	673	129	$	$	SYM
inlawrev-27450	673	130	713,400	713,400	NUM
inlawrev-27450	673	131	for	for	ADP
inlawrev-27450	673	132	improvements).346	improvements).346	ADJ
inlawrev-27450	673	133	macs	mac	NOUN
inlawrev-27450	673	134	challenged	challenge	VERB
inlawrev-27450	673	135	the	the	DET
inlawrev-27450	673	136	assessment	assessment	NOUN
inlawrev-27450	673	137	before	before	ADP
inlawrev-27450	673	138	the	the	DET
inlawrev-27450	673	139	hendricks	hendricks	PROPN
inlawrev-27450	673	140	county	county	PROPN
inlawrev-27450	673	141	ptaboa	ptaboa	NOUN
inlawrev-27450	673	142	and	and	CCONJ
inlawrev-27450	673	143	the	the	DET
inlawrev-27450	673	144	ibtr.347	ibtr.347	ADJ
inlawrev-27450	673	145	333	333	NUM
inlawrev-27450	673	146	.	.	PUNCT
inlawrev-27450	674	1	i	i	PRON
inlawrev-27450	674	2	d.	d.	PROPN
inlawrev-27450	674	3	(	(	PUNCT
inlawrev-27450	674	4	citing	cite	VERB
inlawrev-27450	674	5	ind	ind	NOUN
inlawrev-27450	674	6	.	.	PUNCT
inlawrev-27450	675	1	code	code	PROPN
inlawrev-27450	675	2	§	§	PROPN
inlawrev-27450	675	3	§	§	PROPN
inlawrev-27450	675	4	33	33	NUM
inlawrev-27450	675	5	-	-	SYM
inlawrev-27450	675	6	26	26	NUM
inlawrev-27450	675	7	-	-	PUNCT
inlawrev-27450	675	8	6	6	NUM
inlawrev-27450	675	9	-	-	SYM
inlawrev-27450	675	10	3	3	NUM
inlawrev-27450	675	11	,	,	PUNCT
inlawrev-27450	675	12	-5	-5	ADJ
inlawrev-27450	675	13	)	)	PUNCT
inlawrev-27450	675	14	.	.	PUNCT
inlawrev-27450	676	1	334	334	NUM
inlawrev-27450	676	2	.	.	PUNCT
inlawrev-27450	677	1	i	i	PRON
inlawrev-27450	677	2	d.	d.	PROPN
inlawrev-27450	677	3	at	at	ADP
inlawrev-27450	677	4	983	983	NUM
inlawrev-27450	677	5	.	.	PUNCT
inlawrev-27450	678	1	335	335	NUM
inlawrev-27450	678	2	.	.	PUNCT
inlawrev-27450	679	1	i	i	PRON
inlawrev-27450	679	2	d.	d.	PROPN
inlawrev-27450	679	3	336	336	NUM
inlawrev-27450	679	4	.	.	PUNCT
inlawrev-27450	680	1	i	i	PRON
inlawrev-27450	680	2	d.	d.	PROPN
inlawrev-27450	680	3	337	337	NUM
inlawrev-27450	680	4	.	.	PUNCT
inlawrev-27450	681	1	i	i	PRON
inlawrev-27450	681	2	d.	d.	PROPN
inlawrev-27450	681	3	at	at	ADP
inlawrev-27450	681	4	983	983	NUM
inlawrev-27450	681	5	.	.	PUNCT
inlawrev-27450	682	1	338	338	NUM
inlawrev-27450	682	2	.	.	PUNCT
inlawrev-27450	683	1	i	i	PRON
inlawrev-27450	683	2	d.	d.	PROPN
inlawrev-27450	683	3	at	at	ADP
inlawrev-27450	683	4	984	984	NUM
inlawrev-27450	683	5	.	.	PUNCT
inlawrev-27450	684	1	339	339	NUM
inlawrev-27450	684	2	.	.	PUNCT
inlawrev-27450	685	1	i	i	PRON
inlawrev-27450	685	2	d.	d.	PROPN
inlawrev-27450	685	3	at	at	ADP
inlawrev-27450	685	4	985	985	NUM
inlawrev-27450	685	5	(	(	PUNCT
inlawrev-27450	685	6	citing	cite	VERB
inlawrev-27450	685	7	fisher	fisher	PROPN
inlawrev-27450	685	8	v.	v.	PROPN
inlawrev-27450	685	9	carroll	carroll	PROPN
inlawrev-27450	685	10	cnty	cnty	PROPN
inlawrev-27450	685	11	.	.	PUNCT
inlawrev-27450	686	1	assessor	assessor	NOUN
inlawrev-27450	686	2	,	,	PUNCT
inlawrev-27450	686	3	74	74	NUM
inlawrev-27450	686	4	n.e.3d	n.e.3d	NUM
inlawrev-27450	686	5	582	582	NUM
inlawrev-27450	686	6	,	,	PUNCT
inlawrev-27450	686	7	588	588	NUM
inlawrev-27450	686	8	(	(	PUNCT
inlawrev-27450	686	9	ind	ind	NOUN
inlawrev-27450	686	10	.	.	PUNCT
inlawrev-27450	687	1	tax	tax	PROPN
inlawrev-27450	687	2	ct	ct	PROPN
inlawrev-27450	687	3	.	.	PROPN
inlawrev-27450	687	4	2017	2017	NUM
inlawrev-27450	687	5	)	)	PUNCT
inlawrev-27450	687	6	)	)	PUNCT
inlawrev-27450	687	7	.	.	PUNCT
inlawrev-27450	688	1	340	340	NUM
inlawrev-27450	688	2	.	.	PUNCT
inlawrev-27450	689	1	i	i	PRON
inlawrev-27450	689	2	d.	d.	PROPN
inlawrev-27450	689	3	341	341	NUM
inlawrev-27450	689	4	.	.	PUNCT
inlawrev-27450	690	1	i	i	PRON
inlawrev-27450	690	2	d.	d.	PROPN
inlawrev-27450	690	3	342	342	NUM
inlawrev-27450	690	4	.	.	PUNCT
inlawrev-27450	691	1	191	191	NUM
inlawrev-27450	691	2	n.e.3d	n.e.3d	NUM
inlawrev-27450	691	3	285	285	NUM
inlawrev-27450	691	4	(	(	PUNCT
inlawrev-27450	691	5	ind	ind	NOUN
inlawrev-27450	691	6	.	.	PUNCT
inlawrev-27450	692	1	tax	tax	PROPN
inlawrev-27450	692	2	ct	ct	PROPN
inlawrev-27450	692	3	.	.	PROPN
inlawrev-27450	692	4	2022	2022	NUM
inlawrev-27450	692	5	)	)	PUNCT
inlawrev-27450	692	6	.	.	PUNCT
inlawrev-27450	693	1	343	343	NUM
inlawrev-27450	693	2	.	.	PUNCT
inlawrev-27450	694	1	i	i	PRON
inlawrev-27450	694	2	d.	d.	PROPN
inlawrev-27450	694	3	at	at	ADP
inlawrev-27450	694	4	286	286	NUM
inlawrev-27450	694	5	.	.	PUNCT
inlawrev-27450	695	1	344	344	NUM
inlawrev-27450	695	2	.	.	PUNCT
inlawrev-27450	696	1	i	i	PRON
inlawrev-27450	696	2	d.	d.	PROPN
inlawrev-27450	696	3	345	345	NUM
inlawrev-27450	696	4	.	.	PUNCT
inlawrev-27450	697	1	i	i	PRON
inlawrev-27450	697	2	d.	d.	PROPN
inlawrev-27450	697	3	at	at	ADP
inlawrev-27450	697	4	286	286	NUM
inlawrev-27450	697	5	-	-	SYM
inlawrev-27450	697	6	87	87	NUM
inlawrev-27450	697	7	.	.	PUNCT
inlawrev-27450	698	1	346	346	NUM
inlawrev-27450	698	2	.	.	PUNCT
inlawrev-27450	699	1	i	i	PRON
inlawrev-27450	699	2	d.	d.	PROPN
inlawrev-27450	699	3	at	at	ADP
inlawrev-27450	699	4	287	287	NUM
inlawrev-27450	699	5	.	.	PUNCT
inlawrev-27450	700	1	347	347	NUM
inlawrev-27450	700	2	.	.	PUNCT
inlawrev-27450	701	1	i	i	PRON
inlawrev-27450	701	2	d.	d.	PROPN
inlawrev-27450	701	3	2023	2023	NUM
inlawrev-27450	701	4	]	]	PUNCT
inlawrev-27450	701	5	tax	tax	NOUN
inlawrev-27450	701	6	law	law	NOUN
inlawrev-27450	701	7	855	855	NUM
inlawrev-27450	701	8	to	to	PART
inlawrev-27450	701	9	meet	meet	VERB
inlawrev-27450	701	10	its	its	PRON
inlawrev-27450	701	11	burden	burden	NOUN
inlawrev-27450	701	12	that	that	PRON
inlawrev-27450	701	13	its	its	PRON
inlawrev-27450	701	14	assessments	assessment	NOUN
inlawrev-27450	701	15	were	be	AUX
inlawrev-27450	701	16	correct	correct	ADJ
inlawrev-27450	701	17	,	,	PUNCT
inlawrev-27450	701	18	the	the	DET
inlawrev-27450	701	19	assessor	assessor	NOUN
inlawrev-27450	701	20	submitted	submit	VERB
inlawrev-27450	701	21	as	as	ADP
inlawrev-27450	701	22	evidence	evidence	NOUN
inlawrev-27450	701	23	to	to	ADP
inlawrev-27450	701	24	the	the	DET
inlawrev-27450	701	25	ibtr	ibtr	ADJ
inlawrev-27450	701	26	a	a	DET
inlawrev-27450	701	27	sales	sale	NOUN
inlawrev-27450	701	28	disclosure	disclosure	NOUN
inlawrev-27450	701	29	form	form	NOUN
inlawrev-27450	701	30	and	and	CCONJ
inlawrev-27450	701	31	the	the	DET
inlawrev-27450	701	32	property	property	NOUN
inlawrev-27450	701	33	’s	’s	PART
inlawrev-27450	701	34	appraisal	appraisal	NOUN
inlawrev-27450	701	35	report.348	report.348	NOUN
inlawrev-27450	701	36	the	the	DET
inlawrev-27450	701	37	assessor	assessor	NOUN
inlawrev-27450	701	38	argued	argue	VERB
inlawrev-27450	701	39	that	that	SCONJ
inlawrev-27450	701	40	the	the	DET
inlawrev-27450	701	41	sales	sale	NOUN
inlawrev-27450	701	42	disclosure	disclosure	NOUN
inlawrev-27450	701	43	form	form	NOUN
inlawrev-27450	701	44	demonstrated	demonstrate	VERB
inlawrev-27450	701	45	that	that	SCONJ
inlawrev-27450	701	46	“	"	PUNCT
inlawrev-27450	701	47	macs	mac	NOUN
inlawrev-27450	701	48	purchased	purchase	VERB
inlawrev-27450	701	49	the	the	DET
inlawrev-27450	701	50	convenience	convenience	NOUN
inlawrev-27450	701	51	store	store	NOUN
inlawrev-27450	701	52	for	for	ADP
inlawrev-27450	701	53	$	$	SYM
inlawrev-27450	701	54	1,982,000	1,982,000	NUM
inlawrev-27450	701	55	and	and	CCONJ
inlawrev-27450	701	56	the	the	DET
inlawrev-27450	701	57	related	related	ADJ
inlawrev-27450	701	58	personal	personal	ADJ
inlawrev-27450	701	59	property	property	NOUN
inlawrev-27450	701	60	for	for	ADP
inlawrev-27450	701	61	$	$	SYM
inlawrev-27450	701	62	720,000.”349	720,000.”349	NOUN
inlawrev-27450	701	63	the	the	DET
inlawrev-27450	701	64	appraisal	appraisal	NOUN
inlawrev-27450	701	65	report	report	NOUN
inlawrev-27450	701	66	“	"	PUNCT
inlawrev-27450	701	67	relied	rely	VERB
inlawrev-27450	701	68	exclusively	exclusively	ADV
inlawrev-27450	701	69	on	on	ADP
inlawrev-27450	701	70	the	the	DET
inlawrev-27450	701	71	salescomparison	salescomparison	NOUN
inlawrev-27450	701	72	approach	approach	NOUN
inlawrev-27450	701	73	to	to	PART
inlawrev-27450	701	74	estimate	estimate	VERB
inlawrev-27450	701	75	the	the	DET
inlawrev-27450	701	76	value	value	NOUN
inlawrev-27450	701	77	of	of	ADP
inlawrev-27450	701	78	[	[	X
inlawrev-27450	701	79	the	the	X
inlawrev-27450	701	80	]	]	X
inlawrev-27450	701	81	property	property	NOUN
inlawrev-27450	701	82	as	as	ADP
inlawrev-27450	701	83	of	of	ADP
inlawrev-27450	701	84	january	january	PROPN
inlawrev-27450	701	85	1	1	NUM
inlawrev-27450	701	86	,	,	PUNCT
inlawrev-27450	701	87	2018.”350	2018.”350	NUM
inlawrev-27450	701	88	the	the	DET
inlawrev-27450	701	89	appraiser	appraiser	NOUN
inlawrev-27450	701	90	“	"	PUNCT
inlawrev-27450	701	91	used	use	VERB
inlawrev-27450	701	92	for	for	ADP
inlawrev-27450	701	93	comparison	comparison	NOUN
inlawrev-27450	701	94	the	the	DET
inlawrev-27450	701	95	sales	sale	NOUN
inlawrev-27450	701	96	of	of	ADP
inlawrev-27450	701	97	five	five	NUM
inlawrev-27450	701	98	convenience	convenience	NOUN
inlawrev-27450	701	99	stores	store	NOUN
inlawrev-27450	701	100	with	with	ADP
inlawrev-27450	701	101	gas	gas	NOUN
inlawrev-27450	701	102	stations	station	NOUN
inlawrev-27450	701	103	in	in	ADP
inlawrev-27450	701	104	hendricks	hendrick	NOUN
inlawrev-27450	701	105	,	,	PUNCT
inlawrev-27450	701	106	johnson	johnson	PROPN
inlawrev-27450	701	107	,	,	PUNCT
inlawrev-27450	701	108	and	and	CCONJ
inlawrev-27450	701	109	marion	marion	PROPN
inlawrev-27450	701	110	counties	county	NOUN
inlawrev-27450	701	111	.	.	PUNCT
inlawrev-27450	701	112	”351	”351	NOUN
inlawrev-27450	702	1	he	he	PRON
inlawrev-27450	702	2	adjusted	adjust	VERB
inlawrev-27450	702	3	their	their	PRON
inlawrev-27450	702	4	sales	sale	NOUN
inlawrev-27450	702	5	prices	price	NOUN
inlawrev-27450	702	6	to	to	PART
inlawrev-27450	702	7	account	account	VERB
inlawrev-27450	702	8	for	for	ADP
inlawrev-27450	702	9	factors	factor	NOUN
inlawrev-27450	702	10	such	such	ADJ
inlawrev-27450	702	11	as	as	ADP
inlawrev-27450	702	12	,	,	PUNCT
inlawrev-27450	702	13	for	for	ADP
inlawrev-27450	702	14	example	example	NOUN
inlawrev-27450	702	15	,	,	PUNCT
inlawrev-27450	702	16	the	the	DET
inlawrev-27450	702	17	properties	property	NOUN
inlawrev-27450	702	18	’	’	PART
inlawrev-27450	702	19	ages	age	NOUN
inlawrev-27450	702	20	,	,	PUNCT
inlawrev-27450	702	21	the	the	DET
inlawrev-27450	702	22	number	number	NOUN
inlawrev-27450	702	23	of	of	ADP
inlawrev-27450	702	24	fuel	fuel	NOUN
inlawrev-27450	702	25	pumps	pump	NOUN
inlawrev-27450	702	26	located	locate	VERB
inlawrev-27450	702	27	on	on	ADP
inlawrev-27450	702	28	the	the	DET
inlawrev-27450	702	29	properties	property	NOUN
inlawrev-27450	702	30	,	,	PUNCT
inlawrev-27450	702	31	and	and	CCONJ
inlawrev-27450	702	32	the	the	DET
inlawrev-27450	702	33	properties	property	NOUN
inlawrev-27450	702	34	’	'	PUNCT
inlawrev-27450	702	35	having	have	VERB
inlawrev-27450	702	36	or	or	CCONJ
inlawrev-27450	702	37	not	not	PART
inlawrev-27450	702	38	having	have	VERB
inlawrev-27450	702	39	car	car	NOUN
inlawrev-27450	702	40	washes.352	washes.352	VERB
inlawrev-27450	702	41	the	the	DET
inlawrev-27450	702	42	appraiser	appraiser	NOUN
inlawrev-27450	702	43	valued	value	VERB
inlawrev-27450	702	44	the	the	DET
inlawrev-27450	702	45	real	real	ADJ
inlawrev-27450	702	46	property	property	NOUN
inlawrev-27450	702	47	at	at	ADP
inlawrev-27450	702	48	$	$	SYM
inlawrev-27450	702	49	2,100,000.353	2,100,000.353	NUM
inlawrev-27450	702	50	accordingly	accordingly	ADV
inlawrev-27450	702	51	,	,	PUNCT
inlawrev-27450	702	52	the	the	DET
inlawrev-27450	702	53	assessor	assessor	NOUN
inlawrev-27450	702	54	argued	argue	VERB
inlawrev-27450	702	55	that	that	SCONJ
inlawrev-27450	702	56	the	the	DET
inlawrev-27450	702	57	evidence	evidence	NOUN
inlawrev-27450	702	58	supported	support	VERB
inlawrev-27450	702	59	the	the	DET
inlawrev-27450	702	60	assessments	assessment	NOUN
inlawrev-27450	702	61	for	for	ADP
inlawrev-27450	702	62	both	both	DET
inlawrev-27450	702	63	2018	2018	NUM
inlawrev-27450	702	64	and	and	CCONJ
inlawrev-27450	702	65	2019	2019	NUM
inlawrev-27450	702	66	“	"	PUNCT
inlawrev-27450	702	67	because	because	SCONJ
inlawrev-27450	702	68	it	it	PRON
inlawrev-27450	702	69	showed	show	VERB
inlawrev-27450	702	70	that	that	SCONJ
inlawrev-27450	702	71	neither	neither	DET
inlawrev-27450	702	72	assessment	assessment	NOUN
inlawrev-27450	702	73	exceeded	exceed	VERB
inlawrev-27450	702	74	the	the	DET
inlawrev-27450	702	75	property	property	NOUN
inlawrev-27450	702	76	’s	’s	PART
inlawrev-27450	702	77	market	market	NOUN
inlawrev-27450	702	78	value	value	NOUN
inlawrev-27450	702	79	in	in	ADP
inlawrev-27450	702	80	2014	2014	NUM
inlawrev-27450	702	81	or	or	CCONJ
inlawrev-27450	702	82	2018.”354	2018.”354	NUM
inlawrev-27450	702	83	macs	mac	NOUN
inlawrev-27450	702	84	responded	respond	VERB
inlawrev-27450	702	85	,	,	PUNCT
inlawrev-27450	702	86	arguing	argue	VERB
inlawrev-27450	702	87	that	that	SCONJ
inlawrev-27450	702	88	the	the	DET
inlawrev-27450	702	89	assessor	assessor	NOUN
inlawrev-27450	702	90	placed	place	VERB
inlawrev-27450	702	91	too	too	ADV
inlawrev-27450	702	92	much	much	ADJ
inlawrev-27450	702	93	weight	weight	NOUN
inlawrev-27450	702	94	on	on	ADP
inlawrev-27450	702	95	the	the	DET
inlawrev-27450	702	96	property	property	NOUN
inlawrev-27450	702	97	’s	’s	PART
inlawrev-27450	702	98	2014	2014	NUM
inlawrev-27450	702	99	purchase	purchase	NOUN
inlawrev-27450	702	100	price	price	NOUN
inlawrev-27450	702	101	;	;	PUNCT
inlawrev-27450	702	102	in	in	ADP
inlawrev-27450	702	103	fact	fact	NOUN
inlawrev-27450	702	104	,	,	PUNCT
inlawrev-27450	702	105	“	"	PUNCT
inlawrev-27450	702	106	the	the	DET
inlawrev-27450	702	107	hendricks	hendricks	PROPN
inlawrev-27450	702	108	county	county	NOUN
inlawrev-27450	702	109	properties	property	NOUN
inlawrev-27450	702	110	used	use	VERB
inlawrev-27450	702	111	as	as	ADP
inlawrev-27450	702	112	sales	sale	NOUN
inlawrev-27450	702	113	comparables	comparable	NOUN
inlawrev-27450	702	114	were	be	AUX
inlawrev-27450	702	115	assessed	assess	VERB
inlawrev-27450	702	116	at	at	ADP
inlawrev-27450	702	117	a	a	DET
inlawrev-27450	702	118	fraction	fraction	NOUN
inlawrev-27450	702	119	of	of	ADP
inlawrev-27450	702	120	their	their	PRON
inlawrev-27450	702	121	2014	2014	NUM
inlawrev-27450	702	122	sales	sale	NOUN
inlawrev-27450	702	123	prices	price	NOUN
inlawrev-27450	702	124	.	.	PUNCT
inlawrev-27450	703	1	”355	”355	PUNCT
inlawrev-27450	703	2	macs	macs	PROPN
inlawrev-27450	703	3	also	also	ADV
inlawrev-27450	703	4	argued	argue	VERB
inlawrev-27450	703	5	that	that	SCONJ
inlawrev-27450	703	6	the	the	DET
inlawrev-27450	703	7	ibtr	ibtr	NOUN
inlawrev-27450	703	8	should	should	AUX
inlawrev-27450	703	9	ignore	ignore	VERB
inlawrev-27450	703	10	the	the	DET
inlawrev-27450	703	11	appraisal	appraisal	NOUN
inlawrev-27450	703	12	report	report	NOUN
inlawrev-27450	703	13	because	because	SCONJ
inlawrev-27450	703	14	the	the	DET
inlawrev-27450	703	15	appraiser	appraiser	NOUN
inlawrev-27450	703	16	failed	fail	VERB
inlawrev-27450	703	17	to	to	PART
inlawrev-27450	703	18	confine	confine	VERB
inlawrev-27450	703	19	its	its	PRON
inlawrev-27450	703	20	valuation	valuation	NOUN
inlawrev-27450	703	21	to	to	ADP
inlawrev-27450	703	22	the	the	DET
inlawrev-27450	703	23	real	real	ADJ
inlawrev-27450	703	24	property.356	property.356	NOUN
inlawrev-27450	703	25	macs	mac	NOUN
inlawrev-27450	703	26	argued	argue	VERB
inlawrev-27450	703	27	that	that	SCONJ
inlawrev-27450	703	28	,	,	PUNCT
inlawrev-27450	703	29	when	when	SCONJ
inlawrev-27450	703	30	convenience	convenience	NOUN
inlawrev-27450	703	31	stores	store	NOUN
inlawrev-27450	703	32	with	with	ADP
inlawrev-27450	703	33	gas	gas	NOUN
inlawrev-27450	703	34	stations	station	NOUN
inlawrev-27450	703	35	were	be	AUX
inlawrev-27450	703	36	sold	sell	VERB
inlawrev-27450	703	37	,	,	PUNCT
inlawrev-27450	703	38	the	the	DET
inlawrev-27450	703	39	sales	sale	NOUN
inlawrev-27450	703	40	prices	price	NOUN
inlawrev-27450	703	41	typically	typically	ADV
inlawrev-27450	703	42	reflected	reflect	VERB
inlawrev-27450	703	43	the	the	DET
inlawrev-27450	703	44	value	value	NOUN
inlawrev-27450	703	45	of	of	ADP
inlawrev-27450	703	46	both	both	CCONJ
inlawrev-27450	703	47	real	real	ADJ
inlawrev-27450	703	48	and	and	CCONJ
inlawrev-27450	703	49	related	relate	VERB
inlawrev-27450	703	50	personal	personal	ADJ
inlawrev-27450	703	51	property.357	property.357	NOUN
inlawrev-27450	703	52	it	it	PRON
inlawrev-27450	703	53	noted	note	VERB
inlawrev-27450	703	54	that	that	SCONJ
inlawrev-27450	703	55	approximately	approximately	ADV
inlawrev-27450	703	56	27	27	NUM
inlawrev-27450	703	57	%	%	NOUN
inlawrev-27450	703	58	of	of	ADP
inlawrev-27450	703	59	the	the	DET
inlawrev-27450	703	60	2014	2014	NUM
inlawrev-27450	703	61	purchase	purchase	NOUN
inlawrev-27450	703	62	price	price	NOUN
inlawrev-27450	703	63	corresponded	correspond	VERB
inlawrev-27450	703	64	to	to	ADP
inlawrev-27450	703	65	the	the	DET
inlawrev-27450	703	66	fuel	fuel	NOUN
inlawrev-27450	703	67	pumps	pump	NOUN
inlawrev-27450	703	68	,	,	PUNCT
inlawrev-27450	703	69	underground	underground	ADJ
inlawrev-27450	703	70	storage	storage	NOUN
inlawrev-27450	703	71	tanks	tank	NOUN
inlawrev-27450	703	72	,	,	PUNCT
inlawrev-27450	703	73	walk	walk	VERB
inlawrev-27450	703	74	-	-	PUNCT
inlawrev-27450	703	75	in	in	ADP
inlawrev-27450	703	76	coolers	cooler	NOUN
inlawrev-27450	703	77	,	,	PUNCT
inlawrev-27450	703	78	and	and	CCONJ
inlawrev-27450	703	79	portable	portable	ADJ
inlawrev-27450	703	80	racks	rack	NOUN
inlawrev-27450	703	81	and	and	CCONJ
inlawrev-27450	703	82	shelves.358	shelves.358	NOUN
inlawrev-27450	703	83	macs	mac	NOUN
inlawrev-27450	703	84	argued	argue	VERB
inlawrev-27450	703	85	that	that	SCONJ
inlawrev-27450	703	86	the	the	DET
inlawrev-27450	703	87	properties	property	NOUN
inlawrev-27450	703	88	the	the	DET
inlawrev-27450	703	89	appraiser	appraiser	NOUN
inlawrev-27450	703	90	used	use	VERB
inlawrev-27450	703	91	as	as	ADP
inlawrev-27450	703	92	sales	sale	NOUN
inlawrev-27450	703	93	comparables	comparable	NOUN
inlawrev-27450	703	94	in	in	ADP
inlawrev-27450	703	95	its	its	PRON
inlawrev-27450	703	96	appraisal	appraisal	NOUN
inlawrev-27450	703	97	report	report	NOUN
inlawrev-27450	703	98	were	be	AUX
inlawrev-27450	703	99	inappropriate	inappropriate	ADJ
inlawrev-27450	703	100	because	because	SCONJ
inlawrev-27450	703	101	information	information	NOUN
inlawrev-27450	703	102	on	on	ADP
inlawrev-27450	703	103	what	what	PRON
inlawrev-27450	703	104	personal	personal	ADJ
inlawrev-27450	703	105	property	property	NOUN
inlawrev-27450	703	106	amount	amount	NOUN
inlawrev-27450	703	107	was	be	AUX
inlawrev-27450	703	108	included	include	VERB
inlawrev-27450	703	109	in	in	ADP
inlawrev-27450	703	110	the	the	DET
inlawrev-27450	703	111	sales	sale	NOUN
inlawrev-27450	703	112	was	be	AUX
inlawrev-27450	703	113	unavailable.359	unavailable.359	NOUN
inlawrev-27450	703	114	in	in	ADP
inlawrev-27450	703	115	addition	addition	NOUN
inlawrev-27450	703	116	,	,	PUNCT
inlawrev-27450	703	117	macs	mac	NOUN
inlawrev-27450	703	118	argued	argue	VERB
inlawrev-27450	703	119	that	that	SCONJ
inlawrev-27450	703	120	the	the	DET
inlawrev-27450	703	121	appraiser	appraiser	NOUN
inlawrev-27450	703	122	,	,	PUNCT
inlawrev-27450	703	123	instead	instead	ADV
inlawrev-27450	703	124	of	of	ADP
inlawrev-27450	703	125	removing	remove	VERB
inlawrev-27450	703	126	the	the	DET
inlawrev-27450	703	127	personal	personal	ADJ
inlawrev-27450	703	128	property	property	NOUN
inlawrev-27450	703	129	costs	cost	NOUN
inlawrev-27450	703	130	from	from	ADP
inlawrev-27450	703	131	the	the	DET
inlawrev-27450	703	132	sale	sale	NOUN
inlawrev-27450	703	133	prices	price	NOUN
inlawrev-27450	703	134	of	of	ADP
inlawrev-27450	703	135	the	the	DET
inlawrev-27450	703	136	comparable	comparable	ADJ
inlawrev-27450	703	137	properties	property	NOUN
inlawrev-27450	703	138	,	,	PUNCT
inlawrev-27450	703	139	increased	increase	VERB
inlawrev-27450	703	140	all	all	DET
inlawrev-27450	703	141	their	their	PRON
inlawrev-27450	703	142	sale	sale	NOUN
inlawrev-27450	703	143	prices	price	NOUN
inlawrev-27450	703	144	to	to	PART
inlawrev-27450	703	145	account	account	VERB
inlawrev-27450	703	146	for	for	ADP
inlawrev-27450	703	147	the	the	DET
inlawrev-27450	703	148	lack	lack	NOUN
inlawrev-27450	703	149	of	of	ADP
inlawrev-27450	703	150	personal	personal	ADJ
inlawrev-27450	703	151	property	property	NOUN
inlawrev-27450	703	152	relative	relative	ADJ
inlawrev-27450	703	153	to	to	ADP
inlawrev-27450	703	154	macs	mac	NOUN
inlawrev-27450	703	155	’s	’s	PART
inlawrev-27450	703	156	property.36	property.36	NOUN
inlawrev-27450	703	157	0	0	NUM
inlawrev-27450	703	158	accordingly	accordingly	ADV
inlawrev-27450	703	159	,	,	PUNCT
inlawrev-27450	703	160	“	"	PUNCT
inlawrev-27450	703	161	macs	mac	NOUN
inlawrev-27450	703	162	claimed	claim	VERB
inlawrev-27450	703	163	its	its	PRON
inlawrev-27450	703	164	2018	2018	NUM
inlawrev-27450	703	165	and	and	CCONJ
inlawrev-27450	703	166	2019	2019	NUM
inlawrev-27450	703	167	assessments	assessment	NOUN
inlawrev-27450	703	168	should	should	AUX
inlawrev-27450	703	169	revert	revert	VERB
inlawrev-27450	703	170	to	to	ADP
inlawrev-27450	703	171	its	its	PRON
inlawrev-27450	703	172	2017	2017	NUM
inlawrev-27450	703	173	assessment	assessment	NOUN
inlawrev-27450	703	174	of	of	ADP
inlawrev-27450	703	175	$	$	SYM
inlawrev-27450	703	176	1,734,100	1,734,100	NUM
inlawrev-27450	703	177	because	because	SCONJ
inlawrev-27450	703	178	the	the	DET
inlawrev-27450	703	179	assessor	assessor	NOUN
inlawrev-27450	703	180	”	"	PUNCT
inlawrev-27450	703	181	failed	fail	VERB
inlawrev-27450	703	182	to	to	PART
inlawrev-27450	703	183	satisfy	satisfy	VERB
inlawrev-27450	703	184	its	its	PRON
inlawrev-27450	703	185	burden	burden	NOUN
inlawrev-27450	703	186	348	348	NUM
inlawrev-27450	703	187	.	.	PUNCT
inlawrev-27450	704	1	i	i	PRON
inlawrev-27450	704	2	d.	d.	PROPN
inlawrev-27450	704	3	349	349	NUM
inlawrev-27450	704	4	.	.	PUNCT
inlawrev-27450	705	1	i	i	PRON
inlawrev-27450	705	2	d.	d.	PROPN
inlawrev-27450	705	3	350	350	NUM
inlawrev-27450	705	4	.	.	PUNCT
inlawrev-27450	706	1	i	i	PRON
inlawrev-27450	706	2	d.	d.	PROPN
inlawrev-27450	706	3	351	351	NUM
inlawrev-27450	706	4	.	.	PUNCT
inlawrev-27450	707	1	i	i	PRON
inlawrev-27450	707	2	d.	d.	PROPN
inlawrev-27450	707	3	352	352	NUM
inlawrev-27450	707	4	.	.	PUNCT
inlawrev-27450	708	1	i	i	PRON
inlawrev-27450	708	2	d.	d.	PROPN
inlawrev-27450	708	3	353	353	NUM
inlawrev-27450	708	4	.	.	PUNCT
inlawrev-27450	709	1	i	i	PRON
inlawrev-27450	709	2	d.	d.	PROPN
inlawrev-27450	709	3	354	354	NUM
inlawrev-27450	709	4	.	.	PUNCT
inlawrev-27450	710	1	i	i	PRON
inlawrev-27450	710	2	d.	d.	PROPN
inlawrev-27450	710	3	355	355	NUM
inlawrev-27450	710	4	.	.	PUNCT
inlawrev-27450	711	1	i	i	PRON
inlawrev-27450	711	2	d.	d.	PROPN
inlawrev-27450	711	3	356	356	NUM
inlawrev-27450	711	4	.	.	PUNCT
inlawrev-27450	712	1	i	i	PRON
inlawrev-27450	712	2	d.	d.	PROPN
inlawrev-27450	712	3	at	at	ADP
inlawrev-27450	712	4	288	288	NUM
inlawrev-27450	712	5	.	.	PUNCT
inlawrev-27450	713	1	357	357	NUM
inlawrev-27450	713	2	.	.	PUNCT
inlawrev-27450	714	1	i	i	PRON
inlawrev-27450	714	2	d.	d.	PROPN
inlawrev-27450	714	3	358	358	NUM
inlawrev-27450	714	4	.	.	PUNCT
inlawrev-27450	715	1	i	i	PRON
inlawrev-27450	715	2	d.	d.	PROPN
inlawrev-27450	715	3	359	359	NUM
inlawrev-27450	715	4	.	.	PUNCT
inlawrev-27450	716	1	i	i	PRON
inlawrev-27450	716	2	d.	d.	PROPN
inlawrev-27450	716	3	360	360	NUM
inlawrev-27450	716	4	.	.	PUNCT
inlawrev-27450	717	1	i	i	PRON
inlawrev-27450	717	2	d.	d.	PROPN
inlawrev-27450	717	3	856	856	NUM
inlawrev-27450	717	4	indiana	indiana	PROPN
inlawrev-27450	717	5	law	law	PROPN
inlawrev-27450	717	6	review	review	NOUN
inlawrev-27450	718	1	[	[	X
inlawrev-27450	718	2	vol	vol	NOUN
inlawrev-27450	718	3	.	.	PUNCT
inlawrev-27450	719	1	56:827	56:827	NUM
inlawrev-27450	719	2	of	of	ADP
inlawrev-27450	719	3	showing	show	VERB
inlawrev-27450	719	4	that	that	SCONJ
inlawrev-27450	719	5	its	its	PRON
inlawrev-27450	719	6	2018	2018	NUM
inlawrev-27450	719	7	assessment	assessment	NOUN
inlawrev-27450	719	8	was	be	AUX
inlawrev-27450	719	9	correct.361	correct.361	NOUN
inlawrev-27450	719	10	the	the	DET
inlawrev-27450	719	11	ibtr	ibtr	VERB
inlawrev-27450	719	12	rejected	reject	VERB
inlawrev-27450	719	13	macs	mac	NOUN
inlawrev-27450	719	14	’s	’s	PART
inlawrev-27450	719	15	arguments	argument	NOUN
inlawrev-27450	719	16	and	and	CCONJ
inlawrev-27450	719	17	ruled	rule	VERB
inlawrev-27450	719	18	in	in	ADP
inlawrev-27450	719	19	the	the	DET
inlawrev-27450	719	20	assessor	assessor	NOUN
inlawrev-27450	719	21	’s	’s	PART
inlawrev-27450	719	22	favor.362	favor.362	VERB
inlawrev-27450	719	23	first	first	ADV
inlawrev-27450	719	24	,	,	PUNCT
inlawrev-27450	719	25	the	the	DET
inlawrev-27450	719	26	ibtr	ibtr	VERB
inlawrev-27450	719	27	held	hold	VERB
inlawrev-27450	719	28	it	it	PRON
inlawrev-27450	719	29	permissible	permissible	ADJ
inlawrev-27450	719	30	for	for	ADP
inlawrev-27450	719	31	comparable	comparable	ADJ
inlawrev-27450	719	32	properties	property	NOUN
inlawrev-27450	719	33	to	to	PART
inlawrev-27450	719	34	include	include	VERB
inlawrev-27450	719	35	personal	personal	ADJ
inlawrev-27450	719	36	property	property	NOUN
inlawrev-27450	719	37	since	since	SCONJ
inlawrev-27450	719	38	the	the	DET
inlawrev-27450	719	39	real	real	ADJ
inlawrev-27450	719	40	and	and	CCONJ
inlawrev-27450	719	41	personal	personal	ADJ
inlawrev-27450	719	42	properties	property	NOUN
inlawrev-27450	719	43	had	have	AUX
inlawrev-27450	719	44	transferred	transfer	VERB
inlawrev-27450	719	45	as	as	ADP
inlawrev-27450	719	46	a	a	DET
inlawrev-27450	719	47	part	part	NOUN
inlawrev-27450	719	48	of	of	ADP
inlawrev-27450	719	49	a	a	DET
inlawrev-27450	719	50	single	single	ADJ
inlawrev-27450	719	51	transaction	transaction	NOUN
inlawrev-27450	719	52	with	with	ADP
inlawrev-27450	719	53	a	a	DET
inlawrev-27450	719	54	single	single	ADJ
inlawrev-27450	719	55	sale	sale	NOUN
inlawrev-27450	719	56	price.363	price.363	NOUN
inlawrev-27450	719	57	second	second	ADJ
inlawrev-27450	719	58	,	,	PUNCT
inlawrev-27450	719	59	it	it	PRON
inlawrev-27450	719	60	held	hold	VERB
inlawrev-27450	719	61	that	that	SCONJ
inlawrev-27450	719	62	“	"	PUNCT
inlawrev-27450	719	63	the	the	DET
inlawrev-27450	719	64	appraisal	appraisal	NOUN
inlawrev-27450	719	65	report	report	NOUN
inlawrev-27450	719	66	’s	’s	PART
inlawrev-27450	719	67	imperfections	imperfection	NOUN
inlawrev-27450	719	68	did	do	AUX
inlawrev-27450	719	69	not	not	PART
inlawrev-27450	719	70	deprive	deprive	VERB
inlawrev-27450	719	71	it	it	PRON
inlawrev-27450	719	72	of	of	ADP
inlawrev-27450	719	73	all	all	DET
inlawrev-27450	719	74	probative	probative	ADJ
inlawrev-27450	719	75	weight	weight	NOUN
inlawrev-27450	719	76	because	because	SCONJ
inlawrev-27450	719	77	none	none	NOUN
inlawrev-27450	719	78	of	of	ADP
inlawrev-27450	719	79	the	the	DET
inlawrev-27450	719	80	evidence	evidence	NOUN
inlawrev-27450	719	81	showed	show	VERB
inlawrev-27450	719	82	that	that	SCONJ
inlawrev-27450	719	83	the	the	DET
inlawrev-27450	719	84	inclusion	inclusion	NOUN
inlawrev-27450	719	85	of	of	ADP
inlawrev-27450	719	86	personal	personal	ADJ
inlawrev-27450	719	87	property	property	NOUN
inlawrev-27450	719	88	had	have	AUX
inlawrev-27450	719	89	‘	'	PUNCT
inlawrev-27450	719	90	played	play	VERB
inlawrev-27450	719	91	a	a	DET
inlawrev-27450	719	92	significant	significant	ADJ
inlawrev-27450	719	93	role	role	NOUN
inlawrev-27450	719	94	in	in	ADP
inlawrev-27450	719	95	”	"	PUNCT
inlawrev-27450	719	96	the	the	DET
inlawrev-27450	719	97	appraiser	appraiser	NOUN
inlawrev-27450	719	98	’s	’s	PART
inlawrev-27450	719	99	valuation.364	valuation.364	PROPN
inlawrev-27450	719	100	third	third	NOUN
inlawrev-27450	719	101	,	,	PUNCT
inlawrev-27450	719	102	the	the	DET
inlawrev-27450	719	103	ibtr	ibtr	VERB
inlawrev-27450	719	104	held	hold	VERB
inlawrev-27450	719	105	that	that	SCONJ
inlawrev-27450	719	106	“	"	PUNCT
inlawrev-27450	719	107	the	the	DET
inlawrev-27450	719	108	property	property	NOUN
inlawrev-27450	719	109	’s	’s	PART
inlawrev-27450	719	110	2014	2014	NUM
inlawrev-27450	719	111	purchase	purchase	NOUN
inlawrev-27450	719	112	price	price	NOUN
inlawrev-27450	719	113	,	,	PUNCT
inlawrev-27450	719	114	when	when	SCONJ
inlawrev-27450	719	115	adjusted	adjust	VERB
inlawrev-27450	719	116	to	to	PART
inlawrev-27450	719	117	exclude	exclude	VERB
inlawrev-27450	719	118	the	the	DET
inlawrev-27450	719	119	cost	cost	NOUN
inlawrev-27450	719	120	of	of	ADP
inlawrev-27450	719	121	the	the	DET
inlawrev-27450	719	122	personal	personal	ADJ
inlawrev-27450	719	123	property	property	NOUN
inlawrev-27450	719	124	,	,	PUNCT
inlawrev-27450	719	125	supported	support	VERB
inlawrev-27450	719	126	the	the	DET
inlawrev-27450	719	127	assessments	assessment	NOUN
inlawrev-27450	719	128	because	because	SCONJ
inlawrev-27450	719	129	‘	'	PUNCT
inlawrev-27450	719	130	[	[	X
inlawrev-27450	719	131	the	the	DET
inlawrev-27450	719	132	appraiser	appraiser	NOUN
inlawrev-27450	719	133	]	]	PUNCT
inlawrev-27450	719	134	concluded	conclude	VERB
inlawrev-27450	719	135	that	that	SCONJ
inlawrev-27450	719	136	the	the	DET
inlawrev-27450	719	137	market	market	NOUN
inlawrev-27450	719	138	for	for	ADP
inlawrev-27450	719	139	convenience	convenience	NOUN
inlawrev-27450	719	140	stores	store	NOUN
inlawrev-27450	719	141	appreciated	appreciate	VERB
inlawrev-27450	719	142	by	by	ADP
inlawrev-27450	719	143	3	3	NUM
inlawrev-27450	719	144	%	%	NOUN
inlawrev-27450	719	145	per	per	ADP
inlawrev-27450	719	146	year	year	NOUN
inlawrev-27450	719	147	’	'	PUNCT
inlawrev-27450	719	148	between	between	ADP
inlawrev-27450	719	149	the	the	DET
inlawrev-27450	719	150	[	[	X
inlawrev-27450	719	151	]	]	X
inlawrev-27450	719	152	property	property	NOUN
inlawrev-27450	719	153	’s	’s	PART
inlawrev-27450	719	154	date	date	NOUN
inlawrev-27450	719	155	of	of	ADP
inlawrev-27450	719	156	sale	sale	NOUN
inlawrev-27450	719	157	(	(	PUNCT
inlawrev-27450	719	158	i.e.	i.e.	X
inlawrev-27450	719	159	,	,	PUNCT
inlawrev-27450	719	160	october	october	PROPN
inlawrev-27450	719	161	2014	2014	NUM
inlawrev-27450	719	162	)	)	PUNCT
inlawrev-27450	719	163	and	and	CCONJ
inlawrev-27450	719	164	the	the	DET
inlawrev-27450	719	165	2018	2018	NUM
inlawrev-27450	719	166	valuation	valuation	NOUN
inlawrev-27450	719	167	date	date	NOUN
inlawrev-27450	719	168	.	.	PUNCT
inlawrev-27450	720	1	”365	”365	VERB
inlawrev-27450	720	2	this	this	PRON
inlawrev-27450	720	3	,	,	PUNCT
inlawrev-27450	720	4	the	the	DET
inlawrev-27450	720	5	ibtr	ibtr	VERB
inlawrev-27450	720	6	said	say	VERB
inlawrev-27450	720	7	,	,	PUNCT
inlawrev-27450	720	8	offset	offset	VERB
inlawrev-27450	720	9	the	the	DET
inlawrev-27450	720	10	property	property	NOUN
inlawrev-27450	720	11	’s	’s	PART
inlawrev-27450	720	12	depreciation	depreciation	NOUN
inlawrev-27450	720	13	over	over	ADP
inlawrev-27450	720	14	the	the	DET
inlawrev-27450	720	15	same	same	ADJ
inlawrev-27450	720	16	period.366	period.366	NOUN
inlawrev-27450	720	17	finally	finally	ADV
inlawrev-27450	720	18	,	,	PUNCT
inlawrev-27450	720	19	the	the	DET
inlawrev-27450	720	20	ibtr	ibtr	VERB
inlawrev-27450	720	21	held	hold	VERB
inlawrev-27450	720	22	that	that	SCONJ
inlawrev-27450	720	23	,	,	PUNCT
inlawrev-27450	720	24	“	"	PUNCT
inlawrev-27450	720	25	because	because	SCONJ
inlawrev-27450	720	26	macs	mac	NOUN
inlawrev-27450	720	27	had	have	AUX
inlawrev-27450	720	28	attacked	attack	VERB
inlawrev-27450	720	29	the	the	DET
inlawrev-27450	720	30	assessment	assessment	NOUN
inlawrev-27450	720	31	methodology	methodology	NOUN
inlawrev-27450	720	32	without	without	ADP
inlawrev-27450	720	33	offering	offer	VERB
inlawrev-27450	720	34	any	any	DET
inlawrev-27450	720	35	market	market	NOUN
inlawrev-27450	720	36	-	-	PUNCT
inlawrev-27450	720	37	based	base	VERB
inlawrev-27450	720	38	evidence	evidence	NOUN
inlawrev-27450	720	39	of	of	ADP
inlawrev-27450	720	40	its	its	PRON
inlawrev-27450	720	41	own	own	ADJ
inlawrev-27450	720	42	,	,	PUNCT
inlawrev-27450	720	43	it	it	PRON
inlawrev-27450	720	44	failed	fail	VERB
inlawrev-27450	720	45	to	to	PART
inlawrev-27450	720	46	show	show	VERB
inlawrev-27450	720	47	that	that	SCONJ
inlawrev-27450	720	48	either	either	CCONJ
inlawrev-27450	720	49	[	[	PUNCT
inlawrev-27450	720	50	the	the	DET
inlawrev-27450	720	51	2018	2018	NUM
inlawrev-27450	720	52	or	or	CCONJ
inlawrev-27450	720	53	2019	2019	NUM
inlawrev-27450	720	54	]	]	PUNCT
inlawrev-27450	720	55	assessments	assessment	NOUN
inlawrev-27450	720	56	were	be	AUX
inlawrev-27450	720	57	incorrect	incorrect	ADJ
inlawrev-27450	720	58	.	.	PUNCT
inlawrev-27450	720	59	”367	”367	PUNCT
inlawrev-27450	720	60	macs	macs	PROPN
inlawrev-27450	720	61	challenged	challenge	VERB
inlawrev-27450	720	62	the	the	DET
inlawrev-27450	720	63	ibtr	ibtr	NOUN
inlawrev-27450	720	64	’s	’s	PART
inlawrev-27450	720	65	decision	decision	NOUN
inlawrev-27450	720	66	in	in	ADP
inlawrev-27450	720	67	the	the	DET
inlawrev-27450	720	68	tax	tax	NOUN
inlawrev-27450	720	69	court.368	court.368	NOUN
inlawrev-27450	720	70	the	the	DET
inlawrev-27450	720	71	tax	tax	NOUN
inlawrev-27450	720	72	court	court	NOUN
inlawrev-27450	720	73	agreed	agree	VERB
inlawrev-27450	720	74	with	with	ADP
inlawrev-27450	720	75	macs	mac	NOUN
inlawrev-27450	720	76	and	and	CCONJ
inlawrev-27450	720	77	reversed	reverse	VERB
inlawrev-27450	720	78	the	the	DET
inlawrev-27450	720	79	ibtr	ibtr	NOUN
inlawrev-27450	720	80	’s	’s	PART
inlawrev-27450	720	81	decision	decision	NOUN
inlawrev-27450	720	82	.	.	PUNCT
inlawrev-27450	721	1	first	first	ADV
inlawrev-27450	721	2	,	,	PUNCT
inlawrev-27450	721	3	the	the	DET
inlawrev-27450	721	4	tax	tax	NOUN
inlawrev-27450	721	5	court	court	NOUN
inlawrev-27450	721	6	noted	note	VERB
inlawrev-27450	721	7	that	that	SCONJ
inlawrev-27450	721	8	the	the	DET
inlawrev-27450	721	9	indiana	indiana	PROPN
inlawrev-27450	721	10	general	general	PROPN
inlawrev-27450	721	11	assembly	assembly	PROPN
inlawrev-27450	721	12	had	have	AUX
inlawrev-27450	721	13	divided	divide	VERB
inlawrev-27450	721	14	the	the	DET
inlawrev-27450	721	15	tangible	tangible	ADJ
inlawrev-27450	721	16	property	property	NOUN
inlawrev-27450	721	17	into	into	ADP
inlawrev-27450	721	18	two	two	NUM
inlawrev-27450	721	19	categories	category	NOUN
inlawrev-27450	721	20	—	—	PUNCT
inlawrev-27450	721	21	personal	personal	ADJ
inlawrev-27450	721	22	property	property	NOUN
inlawrev-27450	721	23	and	and	CCONJ
inlawrev-27450	721	24	real	real	ADJ
inlawrev-27450	721	25	property.369	property.369	NOUN
inlawrev-27450	721	26	pursuant	pursuant	ADJ
inlawrev-27450	721	27	to	to	ADP
inlawrev-27450	721	28	its	its	PRON
inlawrev-27450	721	29	rulemaking	rulemaking	NOUN
inlawrev-27450	721	30	authority	authority	NOUN
inlawrev-27450	721	31	,	,	PUNCT
inlawrev-27450	721	32	the	the	DET
inlawrev-27450	721	33	department	department	NOUN
inlawrev-27450	721	34	of	of	ADP
inlawrev-27450	721	35	local	local	ADJ
inlawrev-27450	721	36	government	government	NOUN
inlawrev-27450	721	37	finance	finance	NOUN
inlawrev-27450	721	38	(	(	PUNCT
inlawrev-27450	721	39	dlgf	dlgf	NOUN
inlawrev-27450	721	40	)	)	PUNCT
inlawrev-27450	721	41	“	"	PUNCT
inlawrev-27450	721	42	promulgated	promulgate	VERB
inlawrev-27450	721	43	two	two	NUM
inlawrev-27450	721	44	independent	independent	ADJ
inlawrev-27450	721	45	regulations	regulation	NOUN
inlawrev-27450	721	46	that	that	PRON
inlawrev-27450	721	47	prescribe[d	prescribe[d	PROPN
inlawrev-27450	721	48	]	]	PUNCT
inlawrev-27450	721	49	”	"	PUNCT
inlawrev-27450	721	50	the	the	DET
inlawrev-27450	721	51	different	different	ADJ
inlawrev-27450	721	52	methods	method	NOUN
inlawrev-27450	721	53	of	of	ADP
inlawrev-27450	721	54	determining	determine	VERB
inlawrev-27450	721	55	assessed	assessed	ADJ
inlawrev-27450	721	56	values	value	NOUN
inlawrev-27450	721	57	according	accord	VERB
inlawrev-27450	721	58	to	to	ADP
inlawrev-27450	721	59	the	the	DET
inlawrev-27450	721	60	two	two	NUM
inlawrev-27450	721	61	categories.370	categories.370	NOUN
inlawrev-27450	721	62	accordingly	accordingly	ADV
inlawrev-27450	721	63	,	,	PUNCT
inlawrev-27450	721	64	the	the	DET
inlawrev-27450	721	65	court	court	NOUN
inlawrev-27450	721	66	held	hold	VERB
inlawrev-27450	721	67	that	that	SCONJ
inlawrev-27450	721	68	,	,	PUNCT
inlawrev-27450	721	69	under	under	ADP
inlawrev-27450	721	70	indiana	indiana	PROPN
inlawrev-27450	721	71	’s	’s	PART
inlawrev-27450	721	72	property	property	NOUN
inlawrev-27450	721	73	tax	tax	NOUN
inlawrev-27450	721	74	law	law	NOUN
inlawrev-27450	721	75	,	,	PUNCT
inlawrev-27450	721	76	the	the	DET
inlawrev-27450	721	77	assessor	assessor	NOUN
inlawrev-27450	721	78	had	have	VERB
inlawrev-27450	721	79	the	the	DET
inlawrev-27450	721	80	burden	burden	NOUN
inlawrev-27450	721	81	of	of	ADP
inlawrev-27450	721	82	proving	prove	VERB
inlawrev-27450	721	83	that	that	SCONJ
inlawrev-27450	721	84	the	the	DET
inlawrev-27450	721	85	real	real	ADJ
inlawrev-27450	721	86	property	property	NOUN
inlawrev-27450	721	87	’s	’s	PART
inlawrev-27450	721	88	valuation	valuation	NOUN
inlawrev-27450	721	89	did	do	AUX
inlawrev-27450	721	90	not	not	PART
inlawrev-27450	721	91	include	include	VERB
inlawrev-27450	721	92	any	any	DET
inlawrev-27450	721	93	personal	personal	ADJ
inlawrev-27450	721	94	property.371	property.371	NOUN
inlawrev-27450	721	95	the	the	DET
inlawrev-27450	721	96	court	court	NOUN
inlawrev-27450	721	97	said	say	VERB
inlawrev-27450	721	98	that	that	SCONJ
inlawrev-27450	721	99	the	the	DET
inlawrev-27450	721	100	assessor	assessor	NOUN
inlawrev-27450	721	101	failed	fail	VERB
inlawrev-27450	721	102	to	to	PART
inlawrev-27450	721	103	do	do	VERB
inlawrev-27450	721	104	this.372	this.372	PROPN
inlawrev-27450	721	105	the	the	DET
inlawrev-27450	721	106	assessor	assessor	NOUN
inlawrev-27450	721	107	argued	argue	VERB
inlawrev-27450	721	108	that	that	SCONJ
inlawrev-27450	721	109	,	,	PUNCT
inlawrev-27450	721	110	even	even	ADV
inlawrev-27450	721	111	if	if	SCONJ
inlawrev-27450	721	112	its	its	PRON
inlawrev-27450	721	113	valuation	valuation	NOUN
inlawrev-27450	721	114	included	include	VERB
inlawrev-27450	721	115	the	the	DET
inlawrev-27450	721	116	value	value	NOUN
inlawrev-27450	721	117	of	of	ADP
inlawrev-27450	721	118	personal	personal	ADJ
inlawrev-27450	721	119	property	property	NOUN
inlawrev-27450	721	120	such	such	ADJ
inlawrev-27450	721	121	as	as	ADP
inlawrev-27450	721	122	,	,	PUNCT
inlawrev-27450	721	123	for	for	ADP
inlawrev-27450	721	124	example	example	NOUN
inlawrev-27450	721	125	,	,	PUNCT
inlawrev-27450	721	126	fuel	fuel	NOUN
inlawrev-27450	721	127	pumps	pump	NOUN
inlawrev-27450	721	128	,	,	PUNCT
inlawrev-27450	721	129	the	the	DET
inlawrev-27450	721	130	inclusion	inclusion	NOUN
inlawrev-27450	721	131	was	be	AUX
inlawrev-27450	721	132	permissible	permissible	ADJ
inlawrev-27450	721	133	because	because	SCONJ
inlawrev-27450	721	134	the	the	DET
inlawrev-27450	721	135	personal	personal	ADJ
inlawrev-27450	721	136	property	property	NOUN
inlawrev-27450	721	137	created	create	VERB
inlawrev-27450	721	138	additional	additional	ADJ
inlawrev-27450	721	139	intangible	intangible	ADJ
inlawrev-27450	721	140	business	business	NOUN
inlawrev-27450	721	141	value	value	NOUN
inlawrev-27450	721	142	for	for	ADP
inlawrev-27450	721	143	the	the	DET
inlawrev-27450	721	144	real	real	ADJ
inlawrev-27450	721	145	property.373	property.373	NOUN
inlawrev-27450	721	146	the	the	DET
inlawrev-27450	721	147	tax	tax	NOUN
inlawrev-27450	721	148	court	court	NOUN
inlawrev-27450	721	149	rejected	reject	VERB
inlawrev-27450	721	150	this	this	DET
inlawrev-27450	721	151	argument	argument	NOUN
inlawrev-27450	721	152	,	,	PUNCT
inlawrev-27450	721	153	holding	hold	VERB
inlawrev-27450	721	154	that	that	SCONJ
inlawrev-27450	721	155	regardless	regardless	ADV
inlawrev-27450	721	156	of	of	ADP
inlawrev-27450	721	157	whether	whether	SCONJ
inlawrev-27450	721	158	the	the	DET
inlawrev-27450	721	159	inclusion	inclusion	NOUN
inlawrev-27450	721	160	reflected	reflect	VERB
inlawrev-27450	721	161	the	the	DET
inlawrev-27450	721	162	value	value	NOUN
inlawrev-27450	721	163	of	of	ADP
inlawrev-27450	721	164	the	the	DET
inlawrev-27450	721	165	personal	personal	ADJ
inlawrev-27450	721	166	property	property	NOUN
inlawrev-27450	721	167	or	or	CCONJ
inlawrev-27450	721	168	intangible	intangible	ADJ
inlawrev-27450	721	169	361	361	NUM
inlawrev-27450	721	170	.	.	PUNCT
inlawrev-27450	722	1	i	i	PRON
inlawrev-27450	722	2	d.	d.	PROPN
inlawrev-27450	722	3	362	362	NUM
inlawrev-27450	722	4	.	.	PUNCT
inlawrev-27450	723	1	i	i	PRON
inlawrev-27450	723	2	d.	d.	PROPN
inlawrev-27450	723	3	363	363	NUM
inlawrev-27450	723	4	.	.	PUNCT
inlawrev-27450	724	1	i	i	PRON
inlawrev-27450	724	2	d.	d.	PROPN
inlawrev-27450	724	3	364	364	NUM
inlawrev-27450	724	4	.	.	PUNCT
inlawrev-27450	725	1	i	i	PRON
inlawrev-27450	725	2	d.	d.	PROPN
inlawrev-27450	725	3	365	365	NUM
inlawrev-27450	725	4	.	.	PUNCT
inlawrev-27450	726	1	i	i	PRON
inlawrev-27450	726	2	d.	d.	PROPN
inlawrev-27450	726	3	at	at	ADP
inlawrev-27450	726	4	289	289	NUM
inlawrev-27450	726	5	.	.	PUNCT
inlawrev-27450	727	1	366	366	NUM
inlawrev-27450	727	2	.	.	PUNCT
inlawrev-27450	728	1	i	i	PRON
inlawrev-27450	728	2	d.	d.	PROPN
inlawrev-27450	728	3	367	367	NUM
inlawrev-27450	728	4	.	.	PUNCT
inlawrev-27450	729	1	i	i	PRON
inlawrev-27450	729	2	d.	d.	PROPN
inlawrev-27450	729	3	368	368	NUM
inlawrev-27450	729	4	.	.	PUNCT
inlawrev-27450	730	1	i	i	PRON
inlawrev-27450	730	2	d.	d.	PROPN
inlawrev-27450	730	3	369	369	NUM
inlawrev-27450	730	4	.	.	PUNCT
inlawrev-27450	731	1	i	i	PRON
inlawrev-27450	731	2	d.	d.	PROPN
inlawrev-27450	731	3	at	at	ADP
inlawrev-27450	731	4	290	290	NUM
inlawrev-27450	731	5	.	.	PUNCT
inlawrev-27450	732	1	370	370	NUM
inlawrev-27450	732	2	.	.	PUNCT
inlawrev-27450	733	1	i	i	PRON
inlawrev-27450	733	2	d.	d.	PROPN
inlawrev-27450	733	3	(	(	PUNCT
inlawrev-27450	733	4	citing	cite	VERB
inlawrev-27450	733	5	50	50	NUM
inlawrev-27450	733	6	ind	ind	NOUN
inlawrev-27450	733	7	.	.	PUNCT
inlawrev-27450	734	1	admin	admin	PROPN
inlawrev-27450	734	2	.	.	PUNCT
inlawrev-27450	735	1	code	code	PROPN
inlawrev-27450	735	2	4.2	4.2	NUM
inlawrev-27450	735	3	-	-	PUNCT
inlawrev-27450	735	4	1.1.1	1.1.1	NUM
inlawrev-27450	735	5	to	to	ADP
inlawrev-27450	735	6	4.2	4.2	NUM
inlawrev-27450	735	7	-	-	SYM
inlawrev-27450	735	8	17	17	NUM
inlawrev-27450	735	9	-	-	SYM
inlawrev-27450	735	10	3	3	NUM
inlawrev-27450	735	11	(	(	PUNCT
inlawrev-27450	735	12	2022	2022	NUM
inlawrev-27450	735	13	)	)	PUNCT
inlawrev-27450	735	14	)	)	PUNCT
inlawrev-27450	736	1	;	;	PUNCT
inlawrev-27450	736	2	see	see	VERB
inlawrev-27450	736	3	also	also	ADV
inlawrev-27450	736	4	50	50	NUM
inlawrev-27450	736	5	ind	ind	NOUN
inlawrev-27450	736	6	.	.	PUNCT
inlawrev-27450	737	1	admin	admin	AUX
inlawrev-27450	737	2	.	.	PUNCT
inlawrev-27450	737	3	code	code	PROPN
inlawrev-27450	737	4	2.4	2.4	NUM
inlawrev-27450	737	5	-	-	SYM
inlawrev-27450	737	6	1	1	NUM
inlawrev-27450	737	7	-	-	SYM
inlawrev-27450	737	8	1	1	NUM
inlawrev-27450	737	9	.	.	NUM
inlawrev-27450	737	10	371	371	NUM
inlawrev-27450	737	11	.	.	PUNCT
inlawrev-27450	738	1	mac	mac	PROPN
inlawrev-27450	738	2	’s	’s	PART
inlawrev-27450	738	3	convenience	convenience	NOUN
inlawrev-27450	738	4	stores	store	NOUN
inlawrev-27450	738	5	,	,	PUNCT
inlawrev-27450	738	6	llc	llc	PROPN
inlawrev-27450	738	7	,	,	PUNCT
inlawrev-27450	738	8	191	191	NUM
inlawrev-27450	738	9	n.e.3d	n.e.3d	NUM
inlawrev-27450	738	10	at	at	ADP
inlawrev-27450	738	11	290	290	NUM
inlawrev-27450	738	12	.	.	PUNCT
inlawrev-27450	739	1	372	372	NUM
inlawrev-27450	739	2	.	.	PUNCT
inlawrev-27450	740	1	i	i	PRON
inlawrev-27450	740	2	d.	d.	PROPN
inlawrev-27450	740	3	373	373	NUM
inlawrev-27450	740	4	.	.	PUNCT
inlawrev-27450	741	1	i	i	PRON
inlawrev-27450	741	2	d.	d.	PROPN
inlawrev-27450	741	3	at	at	ADP
inlawrev-27450	741	4	290	290	NUM
inlawrev-27450	741	5	-	-	SYM
inlawrev-27450	741	6	91	91	NUM
inlawrev-27450	741	7	.	.	PUNCT
inlawrev-27450	742	1	2023	2023	NUM
inlawrev-27450	742	2	]	]	PUNCT
inlawrev-27450	742	3	tax	tax	NOUN
inlawrev-27450	742	4	law	law	NOUN
inlawrev-27450	742	5	857	857	NUM
inlawrev-27450	742	6	business	business	NOUN
inlawrev-27450	742	7	value	value	NOUN
inlawrev-27450	742	8	,	,	PUNCT
inlawrev-27450	742	9	both	both	DET
inlawrev-27450	742	10	“	"	PUNCT
inlawrev-27450	742	11	non	non	ADJ
inlawrev-27450	742	12	-	-	ADJ
inlawrev-27450	742	13	realty	realty	NOUN
inlawrev-27450	742	14	costs	cost	NOUN
inlawrev-27450	742	15	”	"	PUNCT
inlawrev-27450	742	16	must	must	AUX
inlawrev-27450	742	17	be	be	AUX
inlawrev-27450	742	18	excluded	exclude	VERB
inlawrev-27450	742	19	under	under	ADP
inlawrev-27450	742	20	indiana	indiana	PROPN
inlawrev-27450	742	21	property	property	NOUN
inlawrev-27450	742	22	tax	tax	NOUN
inlawrev-27450	742	23	law.374	law.374	VERB
inlawrev-27450	742	24	the	the	DET
inlawrev-27450	742	25	tax	tax	NOUN
inlawrev-27450	742	26	court	court	NOUN
inlawrev-27450	742	27	rejected	reject	VERB
inlawrev-27450	742	28	the	the	DET
inlawrev-27450	742	29	ibtr	ibtr	NOUN
inlawrev-27450	742	30	’s	’s	PART
inlawrev-27450	742	31	upholding	uphold	VERB
inlawrev-27450	742	32	the	the	DET
inlawrev-27450	742	33	appraiser	appraiser	NOUN
inlawrev-27450	742	34	’s	’s	PART
inlawrev-27450	742	35	conclusion	conclusion	NOUN
inlawrev-27450	742	36	that	that	SCONJ
inlawrev-27450	742	37	the	the	DET
inlawrev-27450	742	38	3	3	NUM
inlawrev-27450	742	39	%	%	NOUN
inlawrev-27450	742	40	appreciation	appreciation	NOUN
inlawrev-27450	742	41	offset	offset	VERB
inlawrev-27450	742	42	the	the	DET
inlawrev-27450	742	43	property	property	NOUN
inlawrev-27450	742	44	’s	’s	PART
inlawrev-27450	742	45	depreciation	depreciation	NOUN
inlawrev-27450	742	46	;	;	PUNCT
inlawrev-27450	742	47	it	it	PRON
inlawrev-27450	742	48	said	say	VERB
inlawrev-27450	742	49	that	that	SCONJ
inlawrev-27450	742	50	the	the	DET
inlawrev-27450	742	51	ibtr	ibtr	NOUN
inlawrev-27450	742	52	failed	fail	VERB
inlawrev-27450	742	53	to	to	PART
inlawrev-27450	742	54	explain	explain	VERB
inlawrev-27450	742	55	how	how	SCONJ
inlawrev-27450	742	56	this	this	DET
inlawrev-27450	742	57	“	"	PUNCT
inlawrev-27450	742	58	offset	offset	X
inlawrev-27450	742	59	”	"	PUNCT
inlawrev-27450	742	60	worked.375	worked.375	VERB
inlawrev-27450	742	61	also	also	ADV
inlawrev-27450	742	62	,	,	PUNCT
inlawrev-27450	742	63	the	the	DET
inlawrev-27450	742	64	court	court	NOUN
inlawrev-27450	742	65	said	say	VERB
inlawrev-27450	742	66	that	that	SCONJ
inlawrev-27450	742	67	it	it	PRON
inlawrev-27450	742	68	could	could	AUX
inlawrev-27450	742	69	not	not	PART
inlawrev-27450	742	70	find	find	VERB
inlawrev-27450	742	71	in	in	ADP
inlawrev-27450	742	72	the	the	DET
inlawrev-27450	742	73	record	record	NOUN
inlawrev-27450	742	74	any	any	DET
inlawrev-27450	742	75	evidence	evidence	NOUN
inlawrev-27450	742	76	or	or	CCONJ
inlawrev-27450	742	77	argument	argument	NOUN
inlawrev-27450	742	78	from	from	ADP
inlawrev-27450	742	79	either	either	DET
inlawrev-27450	742	80	party	party	NOUN
inlawrev-27450	742	81	supporting	support	VERB
inlawrev-27450	742	82	the	the	DET
inlawrev-27450	742	83	“	"	PUNCT
inlawrev-27450	742	84	offset	offset	NOUN
inlawrev-27450	742	85	”	"	PUNCT
inlawrev-27450	742	86	argument.376	argument.376	PROPN
inlawrev-27450	742	87	it	it	PRON
inlawrev-27450	742	88	concluded	conclude	VERB
inlawrev-27450	742	89	that	that	SCONJ
inlawrev-27450	742	90	the	the	DET
inlawrev-27450	742	91	argument	argument	NOUN
inlawrev-27450	742	92	reflected	reflect	VERB
inlawrev-27450	742	93	the	the	DET
inlawrev-27450	742	94	ibtr	ibtr	NOUN
inlawrev-27450	742	95	’s	’s	PART
inlawrev-27450	742	96	“	"	PUNCT
inlawrev-27450	742	97	flirting	flirt	VERB
inlawrev-27450	742	98	with	with	ADP
inlawrev-27450	742	99	taking	take	VERB
inlawrev-27450	742	100	an	an	DET
inlawrev-27450	742	101	advocacy	advocacy	NOUN
inlawrev-27450	742	102	role	role	NOUN
inlawrev-27450	742	103	as	as	SCONJ
inlawrev-27450	742	104	it	it	PRON
inlawrev-27450	742	105	sometimes	sometimes	ADV
inlawrev-27450	742	106	does	do	VERB
inlawrev-27450	742	107	.	.	PUNCT
inlawrev-27450	742	108	”377	”377	VERB
inlawrev-27450	743	1	the	the	DET
inlawrev-27450	743	2	tax	tax	NOUN
inlawrev-27450	743	3	court	court	NOUN
inlawrev-27450	743	4	held	hold	VERB
inlawrev-27450	743	5	that	that	SCONJ
inlawrev-27450	743	6	the	the	DET
inlawrev-27450	743	7	ibtr	ibtr	ADJ
inlawrev-27450	743	8	“	"	PUNCT
inlawrev-27450	743	9	abused	abuse	VERB
inlawrev-27450	743	10	its	its	PRON
inlawrev-27450	743	11	discretion	discretion	NOUN
inlawrev-27450	743	12	by	by	ADP
inlawrev-27450	743	13	finding	find	VERB
inlawrev-27450	743	14	the	the	DET
inlawrev-27450	743	15	3	3	NUM
inlawrev-27450	743	16	%	%	NOUN
inlawrev-27450	743	17	market	market	NOUN
inlawrev-27450	743	18	conditions	condition	NOUN
inlawrev-27450	743	19	adjustment	adjustment	NOUN
inlawrev-27450	743	20	was	be	AUX
inlawrev-27450	743	21	sufficient	sufficient	ADJ
inlawrev-27450	743	22	to	to	PART
inlawrev-27450	743	23	relate	relate	VERB
inlawrev-27450	743	24	macs	mac	NOUN
inlawrev-27450	743	25	’s	’s	PART
inlawrev-27450	743	26	2014	2014	NUM
inlawrev-27450	743	27	purchase	purchase	NOUN
inlawrev-27450	743	28	price	price	NOUN
inlawrev-27450	743	29	to	to	ADP
inlawrev-27450	743	30	the	the	DET
inlawrev-27450	743	31	relevant	relevant	ADJ
inlawrev-27450	743	32	assessment	assessment	NOUN
inlawrev-27450	743	33	dates	date	VERB
inlawrev-27450	743	34	because	because	SCONJ
inlawrev-27450	743	35	that	that	DET
inlawrev-27450	743	36	finding	finding	NOUN
inlawrev-27450	743	37	was	be	AUX
inlawrev-27450	743	38	based	base	VERB
inlawrev-27450	743	39	on	on	ADP
inlawrev-27450	743	40	speculation	speculation	NOUN
inlawrev-27450	743	41	,	,	PUNCT
inlawrev-27450	743	42	not	not	PART
inlawrev-27450	743	43	evidence	evidence	NOUN
inlawrev-27450	743	44	.	.	PUNCT
inlawrev-27450	743	45	”378	”378	PUNCT
inlawrev-27450	743	46	accordingly	accordingly	ADV
inlawrev-27450	743	47	,	,	PUNCT
inlawrev-27450	743	48	the	the	DET
inlawrev-27450	743	49	tax	tax	NOUN
inlawrev-27450	743	50	court	court	NOUN
inlawrev-27450	743	51	reversed	reverse	VERB
inlawrev-27450	743	52	the	the	DET
inlawrev-27450	743	53	ibtr	ibtr	NOUN
inlawrev-27450	743	54	’s	’s	PART
inlawrev-27450	743	55	decision	decision	NOUN
inlawrev-27450	743	56	and	and	CCONJ
inlawrev-27450	743	57	ordered	order	VERB
inlawrev-27450	743	58	it	it	PRON
inlawrev-27450	743	59	to	to	PART
inlawrev-27450	743	60	revert	revert	VERB
inlawrev-27450	743	61	macs	mac	NOUN
inlawrev-27450	743	62	’s	’s	PART
inlawrev-27450	743	63	2018	2018	NUM
inlawrev-27450	743	64	and	and	CCONJ
inlawrev-27450	743	65	2019	2019	NUM
inlawrev-27450	743	66	assessments	assessment	NOUN
inlawrev-27450	743	67	to	to	ADP
inlawrev-27450	743	68	the	the	DET
inlawrev-27450	743	69	one	one	NOUN
inlawrev-27450	743	70	in	in	ADP
inlawrev-27450	743	71	place	place	NOUN
inlawrev-27450	743	72	during	during	ADP
inlawrev-27450	743	73	the	the	DET
inlawrev-27450	743	74	2017	2017	NUM
inlawrev-27450	743	75	tax	tax	NOUN
inlawrev-27450	743	76	year.379	year.379	PROPN
inlawrev-27450	743	77	a.	a.	NOUN
inlawrev-27450	743	78	legislative	legislative	PROPN
inlawrev-27450	743	79	override.—pursuant	override.—pursuant	PROPN
inlawrev-27450	743	80	to	to	ADP
inlawrev-27450	743	81	indiana	indiana	PROPN
inlawrev-27450	743	82	code	code	PROPN
inlawrev-27450	743	83	section	section	NOUN
inlawrev-27450	743	84	6	6	NUM
inlawrev-27450	743	85	-	-	SYM
inlawrev-27450	743	86	1.1	1.1	NUM
inlawrev-27450	743	87	-	-	PUNCT
inlawrev-27450	743	88	15	15	NUM
inlawrev-27450	743	89	-	-	SYM
inlawrev-27450	743	90	17.2	17.2	NUM
inlawrev-27450	743	91	,	,	PUNCT
inlawrev-27450	743	92	when	when	SCONJ
inlawrev-27450	743	93	an	an	DET
inlawrev-27450	743	94	assessor	assessor	NOUN
inlawrev-27450	743	95	increased	increase	VERB
inlawrev-27450	743	96	the	the	DET
inlawrev-27450	743	97	assessed	assessed	ADJ
inlawrev-27450	743	98	value	value	NOUN
inlawrev-27450	743	99	of	of	ADP
inlawrev-27450	743	100	a	a	DET
inlawrev-27450	743	101	taxpayer	taxpayer	NOUN
inlawrev-27450	743	102	’s	’s	PART
inlawrev-27450	743	103	property	property	NOUN
inlawrev-27450	743	104	by	by	ADP
inlawrev-27450	743	105	more	more	ADJ
inlawrev-27450	743	106	than	than	ADP
inlawrev-27450	743	107	5	5	NUM
inlawrev-27450	743	108	%	%	NOUN
inlawrev-27450	743	109	above	above	ADP
inlawrev-27450	743	110	the	the	DET
inlawrev-27450	743	111	previous	previous	ADJ
inlawrev-27450	743	112	tax	tax	NOUN
inlawrev-27450	743	113	year	year	NOUN
inlawrev-27450	743	114	,	,	PUNCT
inlawrev-27450	743	115	the	the	DET
inlawrev-27450	743	116	assessor	assessor	NOUN
inlawrev-27450	743	117	bore	bear	VERB
inlawrev-27450	743	118	the	the	DET
inlawrev-27450	743	119	burden	burden	NOUN
inlawrev-27450	743	120	of	of	ADP
inlawrev-27450	743	121	proving	prove	VERB
inlawrev-27450	743	122	that	that	SCONJ
inlawrev-27450	743	123	the	the	DET
inlawrev-27450	743	124	assessment	assessment	NOUN
inlawrev-27450	743	125	was	be	AUX
inlawrev-27450	743	126	correct.380	correct.380	ADJ
inlawrev-27450	743	127	if	if	SCONJ
inlawrev-27450	743	128	the	the	DET
inlawrev-27450	743	129	assessor	assessor	NOUN
inlawrev-27450	743	130	failed	fail	VERB
inlawrev-27450	743	131	to	to	PART
inlawrev-27450	743	132	satisfy	satisfy	VERB
inlawrev-27450	743	133	its	its	PRON
inlawrev-27450	743	134	burden	burden	NOUN
inlawrev-27450	743	135	,	,	PUNCT
inlawrev-27450	743	136	this	this	DET
inlawrev-27450	743	137	failure	failure	NOUN
inlawrev-27450	743	138	triggered	trigger	VERB
inlawrev-27450	743	139	section	section	NOUN
inlawrev-27450	743	140	17.2	17.2	NUM
inlawrev-27450	743	141	’s	’s	PART
inlawrev-27450	743	142	reversionary	reversionary	ADJ
inlawrev-27450	743	143	clause	clause	NOUN
inlawrev-27450	743	144	and	and	CCONJ
inlawrev-27450	743	145	the	the	DET
inlawrev-27450	743	146	reinstatement	reinstatement	NOUN
inlawrev-27450	743	147	of	of	ADP
inlawrev-27450	743	148	the	the	DET
inlawrev-27450	743	149	previous	previous	ADJ
inlawrev-27450	743	150	year	year	NOUN
inlawrev-27450	743	151	’s	’s	PART
inlawrev-27450	743	152	lower	low	ADJ
inlawrev-27450	743	153	value.381	value.381	NOUN
inlawrev-27450	743	154	in	in	ADP
inlawrev-27450	743	155	mac	mac	PROPN
inlawrev-27450	743	156	’s	’s	PART
inlawrev-27450	743	157	,	,	PUNCT
inlawrev-27450	743	158	the	the	DET
inlawrev-27450	743	159	tax	tax	NOUN
inlawrev-27450	743	160	court	court	NOUN
inlawrev-27450	743	161	noted	note	VERB
inlawrev-27450	743	162	that	that	SCONJ
inlawrev-27450	743	163	,	,	PUNCT
inlawrev-27450	743	164	because	because	SCONJ
inlawrev-27450	743	165	the	the	DET
inlawrev-27450	743	166	assessor	assessor	NOUN
inlawrev-27450	743	167	had	have	AUX
inlawrev-27450	743	168	increased	increase	VERB
inlawrev-27450	743	169	the	the	DET
inlawrev-27450	743	170	taxpayer	taxpayer	NOUN
inlawrev-27450	743	171	’s	’s	PART
inlawrev-27450	743	172	assessment	assessment	NOUN
inlawrev-27450	743	173	by	by	ADP
inlawrev-27450	743	174	about	about	ADV
inlawrev-27450	743	175	10	10	NUM
inlawrev-27450	743	176	%	%	NOUN
inlawrev-27450	743	177	since	since	SCONJ
inlawrev-27450	743	178	2017	2017	NUM
inlawrev-27450	743	179	,	,	PUNCT
inlawrev-27450	743	180	pursuant	pursuant	ADJ
inlawrev-27450	743	181	to	to	ADP
inlawrev-27450	743	182	section	section	NOUN
inlawrev-27450	743	183	6	6	NUM
inlawrev-27450	743	184	-	-	SYM
inlawrev-27450	743	185	1.1	1.1	NUM
inlawrev-27450	743	186	-	-	PUNCT
inlawrev-27450	743	187	15	15	NUM
inlawrev-27450	743	188	-	-	SYM
inlawrev-27450	743	189	17.2	17.2	NUM
inlawrev-27450	743	190	,	,	PUNCT
inlawrev-27450	743	191	the	the	DET
inlawrev-27450	743	192	assessor	assessor	NOUN
inlawrev-27450	743	193	bore	bear	VERB
inlawrev-27450	743	194	the	the	DET
inlawrev-27450	743	195	burden	burden	NOUN
inlawrev-27450	743	196	of	of	ADP
inlawrev-27450	743	197	proving	prove	VERB
inlawrev-27450	743	198	the	the	DET
inlawrev-27450	743	199	2018	2018	NUM
inlawrev-27450	743	200	assessment	assessment	NOUN
inlawrev-27450	743	201	was	be	AUX
inlawrev-27450	743	202	correct.382	correct.382	NOUN
inlawrev-27450	743	203	the	the	DET
inlawrev-27450	743	204	tax	tax	NOUN
inlawrev-27450	743	205	court	court	NOUN
inlawrev-27450	743	206	ultimately	ultimately	ADV
inlawrev-27450	743	207	held	hold	VERB
inlawrev-27450	743	208	that	that	SCONJ
inlawrev-27450	743	209	the	the	DET
inlawrev-27450	743	210	ibtr	ibtr	VERB
inlawrev-27450	743	211	abused	abuse	VERB
inlawrev-27450	743	212	its	its	PRON
inlawrev-27450	743	213	discretion	discretion	NOUN
inlawrev-27450	743	214	when	when	SCONJ
inlawrev-27450	743	215	it	it	PRON
inlawrev-27450	743	216	upheld	uphold	VERB
inlawrev-27450	743	217	the	the	DET
inlawrev-27450	743	218	assessor	assessor	NOUN
inlawrev-27450	743	219	’s	’s	PART
inlawrev-27450	743	220	assessment	assessment	NOUN
inlawrev-27450	743	221	because	because	SCONJ
inlawrev-27450	743	222	the	the	DET
inlawrev-27450	743	223	assessor	assessor	NOUN
inlawrev-27450	743	224	failed	fail	VERB
inlawrev-27450	743	225	to	to	PART
inlawrev-27450	743	226	satisfy	satisfy	VERB
inlawrev-27450	743	227	its	its	PRON
inlawrev-27450	743	228	burden	burden	NOUN
inlawrev-27450	743	229	of	of	ADP
inlawrev-27450	743	230	proof.383	proof.383	NOUN
inlawrev-27450	743	231	although	although	SCONJ
inlawrev-27450	743	232	the	the	DET
inlawrev-27450	743	233	tax	tax	NOUN
inlawrev-27450	743	234	court	court	NOUN
inlawrev-27450	743	235	did	do	AUX
inlawrev-27450	743	236	not	not	PART
inlawrev-27450	743	237	explicitly	explicitly	ADV
inlawrev-27450	743	238	cite	cite	VERB
inlawrev-27450	743	239	section	section	NOUN
inlawrev-27450	743	240	6	6	NUM
inlawrev-27450	743	241	-	-	SYM
inlawrev-27450	743	242	1.1	1.1	NUM
inlawrev-27450	743	243	-	-	PUNCT
inlawrev-27450	743	244	15	15	NUM
inlawrev-27450	743	245	-	-	SYM
inlawrev-27450	743	246	17.2	17.2	NUM
inlawrev-27450	743	247	as	as	ADP
inlawrev-27450	743	248	the	the	DET
inlawrev-27450	743	249	basis	basis	NOUN
inlawrev-27450	743	250	for	for	ADP
inlawrev-27450	743	251	its	its	PRON
inlawrev-27450	743	252	decision	decision	NOUN
inlawrev-27450	743	253	,	,	PUNCT
inlawrev-27450	743	254	it	it	PRON
inlawrev-27450	743	255	nevertheless	nevertheless	ADV
inlawrev-27450	743	256	ruled	rule	VERB
inlawrev-27450	743	257	in	in	ADP
inlawrev-27450	743	258	a	a	DET
inlawrev-27450	743	259	manner	manner	NOUN
inlawrev-27450	743	260	comporting	comport	VERB
inlawrev-27450	743	261	with	with	ADP
inlawrev-27450	743	262	the	the	DET
inlawrev-27450	743	263	section	section	NOUN
inlawrev-27450	743	264	’s	’s	PART
inlawrev-27450	743	265	reversionary	reversionary	ADJ
inlawrev-27450	743	266	clause	clause	NOUN
inlawrev-27450	743	267	—	—	PUNCT
inlawrev-27450	743	268	the	the	DET
inlawrev-27450	743	269	court	court	NOUN
inlawrev-27450	743	270	ordered	order	VERB
inlawrev-27450	743	271	the	the	DET
inlawrev-27450	743	272	ibtr	ibtr	ADJ
inlawrev-27450	743	273	to	to	PART
inlawrev-27450	743	274	revert	revert	VERB
inlawrev-27450	743	275	the	the	DET
inlawrev-27450	743	276	taxpayer	taxpayer	NOUN
inlawrev-27450	743	277	’s	’s	PART
inlawrev-27450	743	278	2018	2018	NUM
inlawrev-27450	743	279	and	and	CCONJ
inlawrev-27450	743	280	2019	2019	NUM
inlawrev-27450	743	281	assessments	assessment	NOUN
inlawrev-27450	743	282	to	to	ADP
inlawrev-27450	743	283	the	the	DET
inlawrev-27450	743	284	lower	low	ADJ
inlawrev-27450	743	285	assessment	assessment	NOUN
inlawrev-27450	743	286	of	of	ADP
inlawrev-27450	743	287	the	the	DET
inlawrev-27450	743	288	2017	2017	NUM
inlawrev-27450	743	289	tax	tax	NOUN
inlawrev-27450	743	290	year.384	year.384	NUM
inlawrev-27450	743	291	in	in	ADP
inlawrev-27450	743	292	2020	2020	NUM
inlawrev-27450	743	293	,	,	PUNCT
inlawrev-27450	743	294	the	the	DET
inlawrev-27450	743	295	tax	tax	NOUN
inlawrev-27450	743	296	court	court	NOUN
inlawrev-27450	743	297	was	be	AUX
inlawrev-27450	743	298	faced	face	VERB
inlawrev-27450	743	299	with	with	ADP
inlawrev-27450	743	300	a	a	DET
inlawrev-27450	743	301	situation	situation	NOUN
inlawrev-27450	743	302	similar	similar	ADJ
inlawrev-27450	743	303	to	to	ADP
inlawrev-27450	743	304	that	that	PRON
inlawrev-27450	743	305	in	in	ADP
inlawrev-27450	743	306	mac	mac	PROPN
inlawrev-27450	743	307	’s	’s	PART
inlawrev-27450	743	308	,	,	PUNCT
inlawrev-27450	743	309	but	but	CCONJ
inlawrev-27450	743	310	it	it	PRON
inlawrev-27450	743	311	took	take	VERB
inlawrev-27450	743	312	a	a	DET
inlawrev-27450	743	313	different	different	ADJ
inlawrev-27450	743	314	approach	approach	NOUN
inlawrev-27450	743	315	.	.	PUNCT
inlawrev-27450	744	1	in	in	ADP
inlawrev-27450	744	2	southlake	southlake	PROPN
inlawrev-27450	744	3	indiana	indiana	PROPN
inlawrev-27450	744	4	,	,	PUNCT
inlawrev-27450	744	5	llc	llc	PROPN
inlawrev-27450	744	6	v.	v.	PROPN
inlawrev-27450	744	7	lake	lake	PROPN
inlawrev-27450	744	8	county	county	PROPN
inlawrev-27450	744	9	assessor,385	assessor,385	PROPN
inlawrev-27450	745	1	the	the	DET
inlawrev-27450	745	2	ross	ross	PROPN
inlawrev-27450	745	3	township	township	PROPN
inlawrev-27450	745	4	assessor	assessor	NOUN
inlawrev-27450	745	5	issued	issue	VERB
inlawrev-27450	745	6	,	,	PUNCT
inlawrev-27450	745	7	in	in	ADP
inlawrev-27450	745	8	february	february	PROPN
inlawrev-27450	745	9	2014	2014	NUM
inlawrev-27450	745	10	,	,	PUNCT
inlawrev-27450	745	11	assessment	assessment	NOUN
inlawrev-27450	745	12	notices	notices	AUX
inlawrev-27450	745	13	retroactively	retroactively	ADV
inlawrev-27450	745	14	increasing	increase	VERB
inlawrev-27450	745	15	the	the	DET
inlawrev-27450	745	16	assessed	assessed	ADJ
inlawrev-27450	745	17	value	value	NOUN
inlawrev-27450	745	18	of	of	ADP
inlawrev-27450	745	19	southlake	southlake	PROPN
inlawrev-27450	745	20	indiana	indiana	PROPN
inlawrev-27450	745	21	,	,	PUNCT
inlawrev-27450	745	22	llc	llc	PROPN
inlawrev-27450	745	23	’s	’s	PART
inlawrev-27450	745	24	374	374	NUM
inlawrev-27450	745	25	.	.	PUNCT
inlawrev-27450	746	1	see	see	VERB
inlawrev-27450	746	2	i	i	PRON
inlawrev-27450	746	3	d.	d.	PROPN
inlawrev-27450	746	4	at	at	ADP
inlawrev-27450	746	5	291	291	NUM
inlawrev-27450	746	6	.	.	PUNCT
inlawrev-27450	747	1	375	375	NUM
inlawrev-27450	747	2	.	.	PUNCT
inlawrev-27450	748	1	i	i	PRON
inlawrev-27450	748	2	d.	d.	PROPN
inlawrev-27450	748	3	at	at	ADP
inlawrev-27450	748	4	291	291	NUM
inlawrev-27450	748	5	-	-	SYM
inlawrev-27450	748	6	92	92	NUM
inlawrev-27450	748	7	.	.	PUNCT
inlawrev-27450	749	1	376	376	NUM
inlawrev-27450	749	2	.	.	PUNCT
inlawrev-27450	750	1	i	i	PRON
inlawrev-27450	750	2	d.	d.	PROPN
inlawrev-27450	750	3	377	377	NUM
inlawrev-27450	750	4	.	.	PUNCT
inlawrev-27450	751	1	i	i	PRON
inlawrev-27450	751	2	d.	d.	PROPN
inlawrev-27450	751	3	378	378	NUM
inlawrev-27450	751	4	.	.	PUNCT
inlawrev-27450	752	1	i	i	PRON
inlawrev-27450	752	2	d.	d.	PROPN
inlawrev-27450	752	3	at	at	ADP
inlawrev-27450	752	4	292	292	NUM
inlawrev-27450	752	5	.	.	PUNCT
inlawrev-27450	752	6	379	379	NUM
inlawrev-27450	752	7	.	.	PUNCT
inlawrev-27450	753	1	i	i	PRON
inlawrev-27450	753	2	d.	d.	PROPN
inlawrev-27450	753	3	380	380	NUM
inlawrev-27450	753	4	.	.	PUNCT
inlawrev-27450	754	1	ind	ind	PROPN
inlawrev-27450	754	2	.	.	PUNCT
inlawrev-27450	755	1	code	code	PROPN
inlawrev-27450	755	2	§	§	PROPN
inlawrev-27450	755	3	6	6	NUM
inlawrev-27450	755	4	-	-	SYM
inlawrev-27450	755	5	1.1	1.1	NUM
inlawrev-27450	755	6	-	-	PUNCT
inlawrev-27450	755	7	15	15	NUM
inlawrev-27450	755	8	-	-	NUM
inlawrev-27450	755	9	17.2(a	17.2(a	NUM
inlawrev-27450	755	10	)	)	PUNCT
inlawrev-27450	755	11	,	,	PUNCT
inlawrev-27450	755	12	(	(	PUNCT
inlawrev-27450	755	13	b	b	X
inlawrev-27450	755	14	)	)	PUNCT
inlawrev-27450	755	15	(	(	PUNCT
inlawrev-27450	755	16	2020	2020	NUM
inlawrev-27450	755	17	)	)	PUNCT
inlawrev-27450	755	18	(	(	PUNCT
inlawrev-27450	755	19	repealed	repeal	VERB
inlawrev-27450	755	20	2022	2022	NUM
inlawrev-27450	755	21	)	)	PUNCT
inlawrev-27450	755	22	.	.	PUNCT
inlawrev-27450	756	1	381	381	NUM
inlawrev-27450	756	2	.	.	PUNCT
inlawrev-27450	757	1	see	see	VERB
inlawrev-27450	757	2	mac	mac	PROPN
inlawrev-27450	757	3	’s	’s	PART
inlawrev-27450	757	4	convenience	convenience	NOUN
inlawrev-27450	757	5	stores	store	NOUN
inlawrev-27450	757	6	,	,	PUNCT
inlawrev-27450	757	7	191	191	NUM
inlawrev-27450	757	8	n.e.3d	n.e.3d	NUM
inlawrev-27450	757	9	at	at	ADP
inlawrev-27450	757	10	292	292	NUM
inlawrev-27450	757	11	.	.	PUNCT
inlawrev-27450	758	1	382	382	NUM
inlawrev-27450	758	2	.	.	PUNCT
inlawrev-27450	759	1	i	i	PRON
inlawrev-27450	759	2	d.	d.	PROPN
inlawrev-27450	759	3	at	at	ADP
inlawrev-27450	759	4	287	287	NUM
inlawrev-27450	759	5	.	.	PUNCT
inlawrev-27450	759	6	383	383	NUM
inlawrev-27450	759	7	.	.	PUNCT
inlawrev-27450	760	1	i	i	PRON
inlawrev-27450	760	2	d.	d.	PROPN
inlawrev-27450	760	3	at	at	ADP
inlawrev-27450	760	4	291	291	NUM
inlawrev-27450	760	5	-	-	SYM
inlawrev-27450	760	6	92	92	NUM
inlawrev-27450	760	7	.	.	PUNCT
inlawrev-27450	761	1	384	384	NUM
inlawrev-27450	761	2	.	.	PUNCT
inlawrev-27450	762	1	i	i	PRON
inlawrev-27450	762	2	d.	d.	PROPN
inlawrev-27450	762	3	at	at	ADP
inlawrev-27450	762	4	292	292	NUM
inlawrev-27450	762	5	.	.	PUNCT
inlawrev-27450	763	1	385	385	NUM
inlawrev-27450	763	2	.	.	NOUN
inlawrev-27450	763	3	160	160	NUM
inlawrev-27450	763	4	n.e.3d	n.e.3d	ADP
inlawrev-27450	763	5	1156	1156	NUM
inlawrev-27450	763	6	(	(	PUNCT
inlawrev-27450	763	7	ind	ind	NOUN
inlawrev-27450	763	8	.	.	PUNCT
inlawrev-27450	764	1	tax	tax	PROPN
inlawrev-27450	764	2	ct	ct	PROPN
inlawrev-27450	764	3	.	.	PROPN
inlawrev-27450	764	4	2020	2020	NUM
inlawrev-27450	764	5	)	)	PUNCT
inlawrev-27450	764	6	,	,	PUNCT
inlawrev-27450	764	7	rev’d	rev’d	NOUN
inlawrev-27450	764	8	,	,	PUNCT
inlawrev-27450	764	9	174	174	NUM
inlawrev-27450	764	10	n.e.3d	n.e.3d	NUM
inlawrev-27450	764	11	177	177	NUM
inlawrev-27450	764	12	(	(	PUNCT
inlawrev-27450	764	13	ind	ind	NOUN
inlawrev-27450	764	14	.	.	PUNCT
inlawrev-27450	764	15	2021	2021	NUM
inlawrev-27450	764	16	)	)	PUNCT
inlawrev-27450	764	17	.	.	PUNCT
inlawrev-27450	765	1	858	858	NUM
inlawrev-27450	765	2	indiana	indiana	PROPN
inlawrev-27450	765	3	law	law	PROPN
inlawrev-27450	765	4	review	review	NOUN
inlawrev-27450	765	5	[	[	X
inlawrev-27450	765	6	vol	vol	NOUN
inlawrev-27450	765	7	.	.	PUNCT
inlawrev-27450	766	1	56:827	56:827	NUM
inlawrev-27450	766	2	(	(	PUNCT
inlawrev-27450	766	3	southlake	southlake	NOUN
inlawrev-27450	766	4	)	)	PUNCT
inlawrev-27450	766	5	property	property	NOUN
inlawrev-27450	766	6	for	for	ADP
inlawrev-27450	766	7	tax	tax	NOUN
inlawrev-27450	766	8	years	year	NOUN
inlawrev-27450	766	9	2011	2011	NUM
inlawrev-27450	766	10	through	through	ADP
inlawrev-27450	766	11	2014.386	2014.386	NOUN
inlawrev-27450	767	1	the	the	DET
inlawrev-27450	767	2	assessor	assessor	NOUN
inlawrev-27450	767	3	had	have	AUX
inlawrev-27450	767	4	more	more	ADV
inlawrev-27450	767	5	than	than	ADP
inlawrev-27450	767	6	doubled	double	VERB
inlawrev-27450	767	7	the	the	DET
inlawrev-27450	767	8	property	property	NOUN
inlawrev-27450	767	9	’s	’s	PART
inlawrev-27450	767	10	assessed	assess	VERB
inlawrev-27450	767	11	value	value	NOUN
inlawrev-27450	767	12	for	for	ADP
inlawrev-27450	767	13	all	all	DET
inlawrev-27450	767	14	four	four	NUM
inlawrev-27450	767	15	years.387	years.387	NOUN
inlawrev-27450	767	16	because	because	SCONJ
inlawrev-27450	767	17	indiana	indiana	PROPN
inlawrev-27450	767	18	code	code	PROPN
inlawrev-27450	767	19	section	section	NOUN
inlawrev-27450	767	20	6	6	NUM
inlawrev-27450	767	21	-	-	SYM
inlawrev-27450	767	22	1.1	1.1	NUM
inlawrev-27450	767	23	-	-	PUNCT
inlawrev-27450	767	24	15	15	NUM
inlawrev-27450	767	25	-	-	SYM
inlawrev-27450	767	26	17.2	17.2	NUM
inlawrev-27450	767	27	placed	place	VERB
inlawrev-27450	767	28	the	the	DET
inlawrev-27450	767	29	burden	burden	NOUN
inlawrev-27450	767	30	of	of	ADP
inlawrev-27450	767	31	proof	proof	NOUN
inlawrev-27450	767	32	on	on	ADP
inlawrev-27450	767	33	the	the	DET
inlawrev-27450	767	34	assessor	assessor	NOUN
inlawrev-27450	767	35	,	,	PUNCT
inlawrev-27450	767	36	and	and	CCONJ
inlawrev-27450	767	37	the	the	DET
inlawrev-27450	767	38	ibtr	ibtr	VERB
inlawrev-27450	767	39	determined	determine	VERB
inlawrev-27450	767	40	that	that	SCONJ
inlawrev-27450	767	41	the	the	DET
inlawrev-27450	767	42	assessor	assessor	NOUN
inlawrev-27450	767	43	had	have	AUX
inlawrev-27450	767	44	failed	fail	VERB
inlawrev-27450	767	45	to	to	PART
inlawrev-27450	767	46	satisfy	satisfy	VERB
inlawrev-27450	767	47	this	this	DET
inlawrev-27450	767	48	burden	burden	NOUN
inlawrev-27450	767	49	,	,	PUNCT
inlawrev-27450	767	50	southlake	southlake	PROPN
inlawrev-27450	767	51	believed	believe	VERB
inlawrev-27450	767	52	section	section	NOUN
inlawrev-27450	767	53	17.2	17.2	NUM
inlawrev-27450	767	54	’s	’s	PART
inlawrev-27450	767	55	reversionary	reversionary	ADJ
inlawrev-27450	767	56	clause	clause	NOUN
inlawrev-27450	767	57	mandated	mandate	VERB
inlawrev-27450	767	58	that	that	SCONJ
inlawrev-27450	767	59	the	the	DET
inlawrev-27450	767	60	ibtr	ibtr	NOUN
inlawrev-27450	767	61	reinstate	reinstate	VERB
inlawrev-27450	767	62	the	the	DET
inlawrev-27450	767	63	property	property	NOUN
inlawrev-27450	767	64	’s	’s	PART
inlawrev-27450	767	65	previously	previously	ADV
inlawrev-27450	767	66	assessed	assess	VERB
inlawrev-27450	767	67	values.388	values.388	NOUN
inlawrev-27450	767	68	the	the	DET
inlawrev-27450	767	69	ibtr	ibtr	ADJ
inlawrev-27450	767	70	,	,	PUNCT
inlawrev-27450	767	71	however	however	ADV
inlawrev-27450	767	72	,	,	PUNCT
inlawrev-27450	767	73	did	do	AUX
inlawrev-27450	767	74	not	not	PART
inlawrev-27450	767	75	do	do	VERB
inlawrev-27450	767	76	this	this	PRON
inlawrev-27450	767	77	.	.	PUNCT
inlawrev-27450	768	1	rather	rather	ADV
inlawrev-27450	768	2	,	,	PUNCT
inlawrev-27450	768	3	it	it	PRON
inlawrev-27450	768	4	determined	determine	VERB
inlawrev-27450	768	5	assessed	assessed	ADJ
inlawrev-27450	768	6	values	value	NOUN
inlawrev-27450	768	7	on	on	ADP
inlawrev-27450	768	8	its	its	PRON
inlawrev-27450	768	9	own	own	ADJ
inlawrev-27450	768	10	—	—	PUNCT
inlawrev-27450	768	11	that	that	ADV
inlawrev-27450	768	12	is	be	AUX
inlawrev-27450	768	13	,	,	PUNCT
inlawrev-27450	768	14	values	value	NOUN
inlawrev-27450	768	15	that	that	SCONJ
inlawrev-27450	768	16	neither	neither	CCONJ
inlawrev-27450	768	17	the	the	DET
inlawrev-27450	768	18	taxpayer	taxpayer	NOUN
inlawrev-27450	768	19	nor	nor	CCONJ
inlawrev-27450	768	20	assessor	assessor	NOUN
inlawrev-27450	768	21	or	or	CCONJ
inlawrev-27450	768	22	either	either	DET
inlawrev-27450	768	23	party	party	NOUN
inlawrev-27450	768	24	’s	’s	PART
inlawrev-27450	768	25	testifying	testify	VERB
inlawrev-27450	768	26	experts	expert	NOUN
inlawrev-27450	768	27	had	have	AUX
inlawrev-27450	768	28	offered	offer	VERB
inlawrev-27450	768	29	at	at	ADP
inlawrev-27450	768	30	the	the	DET
inlawrev-27450	768	31	hearing.3	hearing.3	PROPN
inlawrev-27450	768	32	8	8	NUM
inlawrev-27450	768	33	9	9	NUM
inlawrev-27450	768	34	the	the	DET
inlawrev-27450	768	35	tax	tax	NOUN
inlawrev-27450	768	36	court	court	NOUN
inlawrev-27450	768	37	affirmed	affirm	VERB
inlawrev-27450	768	38	the	the	DET
inlawrev-27450	768	39	ibtr	ibtr	NOUN
inlawrev-27450	768	40	’s	’s	PART
inlawrev-27450	768	41	determination	determination	NOUN
inlawrev-27450	768	42	,	,	PUNCT
inlawrev-27450	768	43	holding	hold	VERB
inlawrev-27450	768	44	that	that	SCONJ
inlawrev-27450	768	45	the	the	DET
inlawrev-27450	768	46	assessor	assessor	NOUN
inlawrev-27450	768	47	’s	’s	PART
inlawrev-27450	768	48	failure	failure	NOUN
inlawrev-27450	768	49	to	to	PART
inlawrev-27450	768	50	satisfy	satisfy	VERB
inlawrev-27450	768	51	its	its	PRON
inlawrev-27450	768	52	burden	burden	NOUN
inlawrev-27450	768	53	pursuant	pursuant	NOUN
inlawrev-27450	768	54	did	do	AUX
inlawrev-27450	768	55	not	not	PART
inlawrev-27450	768	56	trigger	trigger	VERB
inlawrev-27450	768	57	section	section	NOUN
inlawrev-27450	768	58	17.2	17.2	NUM
inlawrev-27450	768	59	’s	’s	PART
inlawrev-27450	768	60	reversionary	reversionary	ADJ
inlawrev-27450	768	61	clause	clause	NOUN
inlawrev-27450	768	62	and	and	CCONJ
inlawrev-27450	768	63	the	the	DET
inlawrev-27450	768	64	reinstatement	reinstatement	NOUN
inlawrev-27450	768	65	of	of	ADP
inlawrev-27450	768	66	the	the	DET
inlawrev-27450	768	67	previous	previous	ADJ
inlawrev-27450	768	68	assessed	assess	VERB
inlawrev-27450	768	69	values.390	values.390	ADP
inlawrev-27450	768	70	the	the	DET
inlawrev-27450	768	71	indiana	indiana	PROPN
inlawrev-27450	768	72	supreme	supreme	PROPN
inlawrev-27450	768	73	court	court	PROPN
inlawrev-27450	768	74	accepted	accept	VERB
inlawrev-27450	768	75	review	review	NOUN
inlawrev-27450	768	76	of	of	ADP
inlawrev-27450	768	77	the	the	DET
inlawrev-27450	768	78	tax	tax	NOUN
inlawrev-27450	768	79	court	court	NOUN
inlawrev-27450	768	80	’s	’s	PART
inlawrev-27450	768	81	decision	decision	NOUN
inlawrev-27450	768	82	and	and	CCONJ
inlawrev-27450	768	83	reversed	reverse	VERB
inlawrev-27450	768	84	it.3	it.3	PROPN
inlawrev-27450	768	85	9	9	NUM
inlawrev-27450	768	86	1	1	NUM
inlawrev-27450	768	87	because	because	SCONJ
inlawrev-27450	768	88	the	the	DET
inlawrev-27450	768	89	ibtr	ibtr	NOUN
inlawrev-27450	768	90	had	have	AUX
inlawrev-27450	768	91	determined	determine	VERB
inlawrev-27450	768	92	that	that	SCONJ
inlawrev-27450	768	93	“	"	PUNCT
inlawrev-27450	768	94	neither	neither	DET
inlawrev-27450	768	95	party	party	NOUN
inlawrev-27450	768	96	met	meet	VERB
inlawrev-27450	768	97	its	its	PRON
inlawrev-27450	768	98	burden	burden	NOUN
inlawrev-27450	768	99	of	of	ADP
inlawrev-27450	768	100	proof	proof	NOUN
inlawrev-27450	768	101	,	,	PUNCT
inlawrev-27450	768	102	”	"	PUNCT
inlawrev-27450	768	103	the	the	DET
inlawrev-27450	768	104	supreme	supreme	PROPN
inlawrev-27450	768	105	court	court	PROPN
inlawrev-27450	768	106	held	hold	VERB
inlawrev-27450	768	107	that	that	DET
inlawrev-27450	768	108	section	section	NOUN
inlawrev-27450	768	109	17.2	17.2	NUM
inlawrev-27450	768	110	’s	’s	PART
inlawrev-27450	768	111	reversionary	reversionary	ADJ
inlawrev-27450	768	112	clause	clause	NOUN
inlawrev-27450	768	113	mandated	mandate	VERB
inlawrev-27450	768	114	that	that	DET
inlawrev-27450	768	115	southlake	southlake	NOUN
inlawrev-27450	768	116	’s	’s	PART
inlawrev-27450	768	117	assessment	assessment	NOUN
inlawrev-27450	768	118	revert	revert	VERB
inlawrev-27450	768	119	to	to	ADP
inlawrev-27450	768	120	that	that	PRON
inlawrev-27450	768	121	of	of	ADP
inlawrev-27450	768	122	2010.392	2010.392	NUM
inlawrev-27450	768	123	during	during	ADP
inlawrev-27450	768	124	the	the	DET
inlawrev-27450	768	125	122nd	122nd	PROPN
inlawrev-27450	768	126	indiana	indiana	PROPN
inlawrev-27450	768	127	general	general	PROPN
inlawrev-27450	768	128	assembly	assembly	PROPN
inlawrev-27450	768	129	’s	’s	PART
inlawrev-27450	768	130	2022	2022	NUM
inlawrev-27450	768	131	short	short	ADJ
inlawrev-27450	768	132	session	session	NOUN
inlawrev-27450	768	133	,	,	PUNCT
inlawrev-27450	768	134	it	it	PRON
inlawrev-27450	768	135	repealed	repeal	VERB
inlawrev-27450	768	136	indiana	indiana	PROPN
inlawrev-27450	768	137	code	code	PROPN
inlawrev-27450	768	138	section	section	NOUN
inlawrev-27450	768	139	6	6	NUM
inlawrev-27450	768	140	-	-	SYM
inlawrev-27450	768	141	1.1	1.1	NUM
inlawrev-27450	768	142	-	-	PUNCT
inlawrev-27450	768	143	15	15	NUM
inlawrev-27450	768	144	-	-	SYM
inlawrev-27450	768	145	17.2	17.2	NUM
inlawrev-27450	768	146	,	,	PUNCT
inlawrev-27450	768	147	effective	effective	ADJ
inlawrev-27450	768	148	immediately.393	immediately.393	ADP
inlawrev-27450	768	149	the	the	DET
inlawrev-27450	768	150	general	general	ADJ
inlawrev-27450	768	151	assembly	assembly	NOUN
inlawrev-27450	768	152	’s	’s	PART
inlawrev-27450	768	153	statutory	statutory	ADJ
inlawrev-27450	768	154	override	override	NOUN
inlawrev-27450	768	155	nullified	nullify	VERB
inlawrev-27450	768	156	the	the	DET
inlawrev-27450	768	157	primary	primary	ADJ
inlawrev-27450	768	158	holding	holding	NOUN
inlawrev-27450	768	159	in	in	ADP
inlawrev-27450	768	160	southlake	southlake	PROPN
inlawrev-27450	768	161	indiana	indiana	PROPN
inlawrev-27450	768	162	and	and	CCONJ
inlawrev-27450	768	163	its	its	PRON
inlawrev-27450	768	164	precedential	precedential	ADJ
inlawrev-27450	768	165	controlling	control	VERB
inlawrev-27450	768	166	effect	effect	NOUN
inlawrev-27450	768	167	on	on	ADP
inlawrev-27450	768	168	tax	tax	NOUN
inlawrev-27450	768	169	court	court	NOUN
inlawrev-27450	768	170	cases	case	NOUN
inlawrev-27450	768	171	such	such	ADJ
inlawrev-27450	768	172	as	as	ADP
inlawrev-27450	768	173	mac	mac	PROPN
inlawrev-27450	768	174	’s	’s	PART
inlawrev-27450	768	175	convenience	convenience	NOUN
inlawrev-27450	768	176	stores	store	NOUN
inlawrev-27450	768	177	.	.	PUNCT
inlawrev-27450	769	1	accordingly	accordingly	ADV
inlawrev-27450	769	2	,	,	PUNCT
inlawrev-27450	769	3	the	the	DET
inlawrev-27450	769	4	assessor	assessor	NOUN
inlawrev-27450	769	5	no	no	ADV
inlawrev-27450	769	6	longer	long	ADV
inlawrev-27450	769	7	bears	bear	VERB
inlawrev-27450	769	8	the	the	DET
inlawrev-27450	769	9	burden	burden	NOUN
inlawrev-27450	769	10	of	of	ADP
inlawrev-27450	769	11	proof	proof	NOUN
inlawrev-27450	769	12	if	if	SCONJ
inlawrev-27450	769	13	it	it	PRON
inlawrev-27450	769	14	increases	increase	VERB
inlawrev-27450	769	15	the	the	DET
inlawrev-27450	769	16	assessed	assessed	ADJ
inlawrev-27450	769	17	value	value	NOUN
inlawrev-27450	769	18	of	of	ADP
inlawrev-27450	769	19	a	a	DET
inlawrev-27450	769	20	taxpayer	taxpayer	NOUN
inlawrev-27450	769	21	’s	’s	PART
inlawrev-27450	769	22	property	property	NOUN
inlawrev-27450	769	23	by	by	ADP
inlawrev-27450	769	24	more	more	ADJ
inlawrev-27450	769	25	than	than	ADP
inlawrev-27450	769	26	5	5	NUM
inlawrev-27450	769	27	%	%	NOUN
inlawrev-27450	769	28	above	above	ADP
inlawrev-27450	769	29	the	the	DET
inlawrev-27450	769	30	values	value	NOUN
inlawrev-27450	769	31	in	in	ADP
inlawrev-27450	769	32	the	the	DET
inlawrev-27450	769	33	previous	previous	ADJ
inlawrev-27450	769	34	tax	tax	NOUN
inlawrev-27450	769	35	year.394	year.394	NOUN
inlawrev-27450	769	36	as	as	ADP
inlawrev-27450	769	37	importantly	importantly	ADV
inlawrev-27450	769	38	,	,	PUNCT
inlawrev-27450	769	39	a	a	DET
inlawrev-27450	769	40	taxpayer	taxpayer	NOUN
inlawrev-27450	769	41	is	be	AUX
inlawrev-27450	769	42	no	no	ADV
inlawrev-27450	769	43	longer	long	ADV
inlawrev-27450	769	44	entitled	entitle	VERB
inlawrev-27450	769	45	to	to	PART
inlawrev-27450	769	46	have	have	VERB
inlawrev-27450	769	47	an	an	DET
inlawrev-27450	769	48	assessment	assessment	NOUN
inlawrev-27450	769	49	revert	revert	VERB
inlawrev-27450	769	50	to	to	ADP
inlawrev-27450	769	51	the	the	DET
inlawrev-27450	769	52	prior	prior	ADJ
inlawrev-27450	769	53	year	year	NOUN
inlawrev-27450	769	54	’s	’s	PART
inlawrev-27450	769	55	lower	low	ADJ
inlawrev-27450	769	56	value	value	NOUN
inlawrev-27450	769	57	because	because	SCONJ
inlawrev-27450	769	58	the	the	DET
inlawrev-27450	769	59	assessor	assessor	NOUN
inlawrev-27450	769	60	failed	fail	VERB
inlawrev-27450	769	61	to	to	PART
inlawrev-27450	769	62	satisfy	satisfy	VERB
inlawrev-27450	769	63	the	the	DET
inlawrev-27450	769	64	burden	burden	NOUN
inlawrev-27450	769	65	of	of	ADP
inlawrev-27450	769	66	proving	prove	VERB
inlawrev-27450	769	67	its	its	PRON
inlawrev-27450	769	68	new	new	ADJ
inlawrev-27450	769	69	assessment	assessment	NOUN
inlawrev-27450	769	70	increase	increase	VERB
inlawrev-27450	769	71	correct.395	correct.395	PROPN
inlawrev-27450	769	72	11	11	NUM
inlawrev-27450	769	73	.	.	PUNCT
inlawrev-27450	770	1	young	young	PROPN
inlawrev-27450	770	2	v.	v.	PROPN
inlawrev-27450	770	3	lake	lake	PROPN
inlawrev-27450	770	4	county	county	PROPN
inlawrev-27450	770	5	assessor.396	assessor.396	ADV
inlawrev-27450	770	6	—	—	PUNCT
inlawrev-27450	770	7	the	the	DET
inlawrev-27450	770	8	first	first	ADJ
inlawrev-27450	770	9	issue	issue	NOUN
inlawrev-27450	770	10	before	before	SCONJ
inlawrev-27450	770	11	the	the	DET
inlawrev-27450	770	12	tax	tax	NOUN
inlawrev-27450	770	13	court	court	NOUN
inlawrev-27450	770	14	in	in	ADP
inlawrev-27450	770	15	young	young	ADJ
inlawrev-27450	770	16	was	be	AUX
inlawrev-27450	770	17	whether	whether	SCONJ
inlawrev-27450	770	18	it	it	PRON
inlawrev-27450	770	19	could	could	AUX
inlawrev-27450	770	20	consider	consider	VERB
inlawrev-27450	770	21	exbibits	exbibit	NOUN
inlawrev-27450	770	22	attached	attach	VERB
inlawrev-27450	770	23	to	to	ADP
inlawrev-27450	770	24	the	the	DET
inlawrev-27450	770	25	taxpayer	taxpayer	NOUN
inlawrev-27450	770	26	’s	’s	PART
inlawrev-27450	770	27	brief	brief	NOUN
inlawrev-27450	770	28	that	that	PRON
inlawrev-27450	770	29	did	do	AUX
inlawrev-27450	770	30	not	not	PART
inlawrev-27450	770	31	appear	appear	VERB
inlawrev-27450	770	32	in	in	ADP
inlawrev-27450	770	33	the	the	DET
inlawrev-27450	770	34	certified	certify	VERB
inlawrev-27450	770	35	record	record	NOUN
inlawrev-27450	770	36	of	of	ADP
inlawrev-27450	770	37	proceedings	proceeding	NOUN
inlawrev-27450	770	38	before	before	ADP
inlawrev-27450	770	39	the	the	DET
inlawrev-27450	770	40	ibtr.397	ibtr.397	NOUN
inlawrev-27450	770	41	the	the	DET
inlawrev-27450	770	42	second	second	ADJ
inlawrev-27450	770	43	issue	issue	NOUN
inlawrev-27450	770	44	was	be	AUX
inlawrev-27450	770	45	whether	whether	SCONJ
inlawrev-27450	770	46	the	the	DET
inlawrev-27450	770	47	taxpayer	taxpayer	NOUN
inlawrev-27450	770	48	identified	identify	VERB
inlawrev-27450	770	49	any	any	DET
inlawrev-27450	770	50	evidence	evidence	NOUN
inlawrev-27450	770	51	in	in	ADP
inlawrev-27450	770	52	the	the	DET
inlawrev-27450	770	53	certified	certify	VERB
inlawrev-27450	770	54	record	record	NOUN
inlawrev-27450	770	55	of	of	ADP
inlawrev-27450	770	56	proceedings	proceeding	NOUN
inlawrev-27450	770	57	that	that	PRON
inlawrev-27450	770	58	the	the	DET
inlawrev-27450	770	59	ibtr	ibtr	NOUN
inlawrev-27450	770	60	’s	’s	PART
inlawrev-27450	770	61	refusal	refusal	NOUN
inlawrev-27450	770	62	to	to	PART
inlawrev-27450	770	63	reduce	reduce	VERB
inlawrev-27450	770	64	the	the	DET
inlawrev-27450	770	65	2017	2017	NUM
inlawrev-27450	770	66	property	property	NOUN
inlawrev-27450	770	67	assessments	assessment	NOUN
inlawrev-27450	770	68	of	of	ADP
inlawrev-27450	770	69	three	three	NUM
inlawrev-27450	770	70	properties	property	NOUN
inlawrev-27450	770	71	constituted	constitute	VERB
inlawrev-27450	770	72	an	an	DET
inlawrev-27450	770	73	abuse	abuse	NOUN
inlawrev-27450	770	74	of	of	ADP
inlawrev-27450	770	75	discretion	discretion	NOUN
inlawrev-27450	770	76	,	,	PUNCT
inlawrev-27450	770	77	diverged	diverge	VERB
inlawrev-27450	770	78	from	from	ADP
inlawrev-27450	770	79	the	the	DET
inlawrev-27450	770	80	law	law	NOUN
inlawrev-27450	770	81	,	,	PUNCT
inlawrev-27450	770	82	violated	violate	VERB
inlawrev-27450	770	83	applicable	applicable	ADJ
inlawrev-27450	770	84	legal	legal	ADJ
inlawrev-27450	770	85	procedures	procedure	NOUN
inlawrev-27450	770	86	,	,	PUNCT
inlawrev-27450	770	87	or	or	CCONJ
inlawrev-27450	770	88	lacked	lack	VERB
inlawrev-27450	770	89	supportive	supportive	ADJ
inlawrev-27450	770	90	substantial	substantial	ADJ
inlawrev-27450	770	91	386	386	NUM
inlawrev-27450	770	92	.	.	PUNCT
inlawrev-27450	770	93	southlake	southlake	PROPN
inlawrev-27450	770	94	ind	ind	PROPN
inlawrev-27450	770	95	.	.	PROPN
inlawrev-27450	770	96	,	,	PUNCT
inlawrev-27450	770	97	174	174	NUM
inlawrev-27450	770	98	n.e.3d	n.e.3d	VERB
inlawrev-27450	770	99	at	at	ADP
inlawrev-27450	770	100	178	178	NUM
inlawrev-27450	770	101	.	.	PUNCT
inlawrev-27450	771	1	387	387	NUM
inlawrev-27450	771	2	.	.	PUNCT
inlawrev-27450	772	1	i	i	PRON
inlawrev-27450	772	2	d.	d.	PROPN
inlawrev-27450	772	3	388	388	NUM
inlawrev-27450	772	4	.	.	PUNCT
inlawrev-27450	773	1	i	i	PRON
inlawrev-27450	773	2	d.	d.	PROPN
inlawrev-27450	773	3	at	at	ADP
inlawrev-27450	773	4	179	179	NUM
inlawrev-27450	773	5	.	.	PUNCT
inlawrev-27450	773	6	389	389	NUM
inlawrev-27450	773	7	.	.	PUNCT
inlawrev-27450	774	1	i	i	PRON
inlawrev-27450	774	2	d.	d.	PROPN
inlawrev-27450	774	3	at	at	ADP
inlawrev-27450	774	4	178	178	NUM
inlawrev-27450	774	5	.	.	PUNCT
inlawrev-27450	775	1	390	390	NUM
inlawrev-27450	775	2	.	.	PUNCT
inlawrev-27450	776	1	i	i	PRON
inlawrev-27450	776	2	d.	d.	PROPN
inlawrev-27450	776	3	at	at	ADP
inlawrev-27450	776	4	179	179	NUM
inlawrev-27450	776	5	.	.	PUNCT
inlawrev-27450	777	1	391	391	NUM
inlawrev-27450	777	2	.	.	PUNCT
inlawrev-27450	778	1	i	i	PRON
inlawrev-27450	778	2	d.	d.	PROPN
inlawrev-27450	778	3	at	at	ADP
inlawrev-27450	778	4	180	180	NUM
inlawrev-27450	778	5	-	-	SYM
inlawrev-27450	778	6	81	81	NUM
inlawrev-27450	778	7	.	.	PUNCT
inlawrev-27450	779	1	392	392	NUM
inlawrev-27450	779	2	.	.	PUNCT
inlawrev-27450	780	1	i	i	PRON
inlawrev-27450	780	2	d.	d.	PROPN
inlawrev-27450	780	3	at	at	ADP
inlawrev-27450	780	4	180	180	NUM
inlawrev-27450	780	5	-	-	SYM
inlawrev-27450	780	6	81	81	NUM
inlawrev-27450	780	7	.	.	PUNCT
inlawrev-27450	781	1	393	393	NUM
inlawrev-27450	781	2	.	.	PUNCT
inlawrev-27450	782	1	see	see	VERB
inlawrev-27450	782	2	h.r	h.r	PROPN
inlawrev-27450	782	3	.	.	PROPN
inlawrev-27450	782	4	1260	1260	NUM
inlawrev-27450	782	5	,	,	PUNCT
inlawrev-27450	782	6	122d	122d	NUM
inlawrev-27450	782	7	gen	gen	PROPN
inlawrev-27450	782	8	.	.	PROPN
inlawrev-27450	782	9	assemb	assemb	PROPN
inlawrev-27450	782	10	.	.	PUNCT
inlawrev-27450	783	1	,	,	PUNCT
inlawrev-27450	783	2	2d	2d	PROPN
inlawrev-27450	783	3	reg	reg	NOUN
inlawrev-27450	783	4	.	.	PUNCT
inlawrev-27450	784	1	sess	sess	PROPN
inlawrev-27450	784	2	.	.	PUNCT
inlawrev-27450	785	1	§	§	PROPN
inlawrev-27450	785	2	32	32	NUM
inlawrev-27450	785	3	(	(	PUNCT
inlawrev-27450	785	4	ind	ind	NOUN
inlawrev-27450	785	5	.	.	PUNCT
inlawrev-27450	785	6	2022	2022	NUM
inlawrev-27450	785	7	)	)	PUNCT
inlawrev-27450	785	8	.	.	PUNCT
inlawrev-27450	786	1	394	394	NUM
inlawrev-27450	786	2	.	.	PUNCT
inlawrev-27450	786	3	see	see	VERB
inlawrev-27450	786	4	i	i	PRON
inlawrev-27450	786	5	d.	d.	PROPN
inlawrev-27450	786	6	395	395	NUM
inlawrev-27450	786	7	.	.	PUNCT
inlawrev-27450	787	1	see	see	VERB
inlawrev-27450	787	2	i	i	PRON
inlawrev-27450	787	3	d.	d.	PROPN
inlawrev-27450	787	4	396	396	NUM
inlawrev-27450	787	5	.	.	PUNCT
inlawrev-27450	788	1	194	194	NUM
inlawrev-27450	788	2	n.e.3d	n.e.3d	NUM
inlawrev-27450	788	3	1229	1229	NUM
inlawrev-27450	788	4	(	(	PUNCT
inlawrev-27450	788	5	ind	ind	NOUN
inlawrev-27450	788	6	.	.	PUNCT
inlawrev-27450	789	1	t.c	t.c	PROPN
inlawrev-27450	789	2	.	.	PROPN
inlawrev-27450	789	3	2022	2022	NUM
inlawrev-27450	789	4	)	)	PUNCT
inlawrev-27450	789	5	.	.	PUNCT
inlawrev-27450	790	1	397	397	NUM
inlawrev-27450	790	2	.	.	PUNCT
inlawrev-27450	791	1	i	i	PRON
inlawrev-27450	791	2	d.	d.	PROPN
inlawrev-27450	791	3	at	at	ADP
inlawrev-27450	791	4	1236	1236	NUM
inlawrev-27450	791	5	.	.	PUNCT
inlawrev-27450	792	1	2023	2023	NUM
inlawrev-27450	792	2	]	]	PUNCT
inlawrev-27450	792	3	tax	tax	NOUN
inlawrev-27450	792	4	law	law	NOUN
inlawrev-27450	792	5	859	859	NUM
inlawrev-27450	792	6	evidence.398	evidence.398	NOUN
inlawrev-27450	792	7	from	from	ADP
inlawrev-27450	792	8	2003	2003	NUM
inlawrev-27450	792	9	to	to	ADP
inlawrev-27450	792	10	2006	2006	NUM
inlawrev-27450	792	11	,	,	PUNCT
inlawrev-27450	792	12	andy	andy	PROPN
inlawrev-27450	792	13	young	young	PROPN
inlawrev-27450	792	14	purchased	purchase	VERB
inlawrev-27450	792	15	four	four	NUM
inlawrev-27450	792	16	residential	residential	ADJ
inlawrev-27450	792	17	properties	property	NOUN
inlawrev-27450	792	18	,	,	PUNCT
inlawrev-27450	792	19	all	all	PRON
inlawrev-27450	792	20	located	locate	VERB
inlawrev-27450	792	21	in	in	ADP
inlawrev-27450	792	22	gary	gary	PROPN
inlawrev-27450	792	23	,	,	PUNCT
inlawrev-27450	792	24	calumet	calumet	NOUN
inlawrev-27450	792	25	township	township	PROPN
inlawrev-27450	792	26	,	,	PUNCT
inlawrev-27450	792	27	lake	lake	PROPN
inlawrev-27450	792	28	county	county	PROPN
inlawrev-27450	792	29	,	,	PUNCT
inlawrev-27450	792	30	indiana.399	indiana.399	NOUN
inlawrev-27450	792	31	for	for	ADP
inlawrev-27450	792	32	the	the	DET
inlawrev-27450	792	33	2017	2017	NUM
inlawrev-27450	792	34	tax	tax	NOUN
inlawrev-27450	792	35	year	year	NOUN
inlawrev-27450	792	36	,	,	PUNCT
inlawrev-27450	792	37	the	the	DET
inlawrev-27450	792	38	calumet	calumet	NOUN
inlawrev-27450	792	39	township	township	NOUN
inlawrev-27450	792	40	assessor	assessor	NOUN
inlawrev-27450	792	41	(	(	PUNCT
inlawrev-27450	792	42	assessor	assessor	NOUN
inlawrev-27450	792	43	)	)	PUNCT
inlawrev-27450	792	44	valued	value	VERB
inlawrev-27450	792	45	all	all	DET
inlawrev-27450	792	46	four	four	NUM
inlawrev-27450	792	47	properties.400	properties.400	NOUN
inlawrev-27450	792	48	“	"	PUNCT
inlawrev-27450	792	49	believing	believe	VERB
inlawrev-27450	792	50	those	those	DET
inlawrev-27450	792	51	values	value	NOUN
inlawrev-27450	792	52	were	be	AUX
inlawrev-27450	792	53	too	too	ADV
inlawrev-27450	792	54	high	high	ADJ
inlawrev-27450	792	55	,	,	PUNCT
inlawrev-27450	792	56	young	young	ADJ
inlawrev-27450	792	57	”	"	PUNCT
inlawrev-27450	792	58	challenged	challenge	VERB
inlawrev-27450	792	59	them	they	PRON
inlawrev-27450	792	60	before	before	ADP
inlawrev-27450	792	61	the	the	DET
inlawrev-27450	792	62	lake	lake	PROPN
inlawrev-27450	792	63	county	county	PROPN
inlawrev-27450	792	64	ptaboa.401	ptaboa.401	NOUN
inlawrev-27450	792	65	the	the	DET
inlawrev-27450	792	66	ptaboa	ptaboa	NOUN
inlawrev-27450	792	67	reduced	reduce	VERB
inlawrev-27450	792	68	the	the	DET
inlawrev-27450	792	69	value	value	NOUN
inlawrev-27450	792	70	of	of	ADP
inlawrev-27450	792	71	one	one	NUM
inlawrev-27450	792	72	property	property	NOUN
inlawrev-27450	792	73	while	while	SCONJ
inlawrev-27450	792	74	leaving	leave	VERB
inlawrev-27450	792	75	the	the	DET
inlawrev-27450	792	76	other	other	ADJ
inlawrev-27450	792	77	three	three	NUM
inlawrev-27450	792	78	unchanged.402	unchanged.402	NOUN
inlawrev-27450	792	79	dissatisfied	dissatisfied	ADJ
inlawrev-27450	792	80	with	with	ADP
inlawrev-27450	792	81	this	this	PRON
inlawrev-27450	792	82	,	,	PUNCT
inlawrev-27450	792	83	young	young	PROPN
inlawrev-27450	792	84	filed	file	VERB
inlawrev-27450	792	85	four	four	NUM
inlawrev-27450	792	86	appeals	appeal	NOUN
inlawrev-27450	792	87	with	with	ADP
inlawrev-27450	792	88	the	the	DET
inlawrev-27450	792	89	ibtr	ibtr	ADJ
inlawrev-27450	792	90	pursuant	pursuant	NOUN
inlawrev-27450	792	91	to	to	ADP
inlawrev-27450	792	92	its	its	PRON
inlawrev-27450	792	93	small	small	ADJ
inlawrev-27450	792	94	claim	claim	NOUN
inlawrev-27450	792	95	procedures	procedure	NOUN
inlawrev-27450	792	96	,	,	PUNCT
inlawrev-27450	792	97	each	each	DET
inlawrev-27450	792	98	claim	claim	VERB
inlawrev-27450	792	99	corresponding	correspond	VERB
inlawrev-27450	792	100	to	to	ADP
inlawrev-27450	792	101	one	one	NUM
inlawrev-27450	792	102	of	of	ADP
inlawrev-27450	792	103	the	the	DET
inlawrev-27450	792	104	four	four	NUM
inlawrev-27450	792	105	properties.403	properties.403	NOUN
inlawrev-27450	792	106	young	young	ADJ
inlawrev-27450	792	107	argued	argue	VERB
inlawrev-27450	792	108	before	before	ADP
inlawrev-27450	792	109	the	the	DET
inlawrev-27450	792	110	ibtr	ibtr	ADJ
inlawrev-27450	792	111	that	that	SCONJ
inlawrev-27450	792	112	the	the	DET
inlawrev-27450	792	113	assessor	assessor	NOUN
inlawrev-27450	792	114	’s	’s	PART
inlawrev-27450	792	115	assessments	assessment	NOUN
inlawrev-27450	792	116	failed	fail	VERB
inlawrev-27450	792	117	to	to	PART
inlawrev-27450	792	118	reflect	reflect	VERB
inlawrev-27450	792	119	his	his	PRON
inlawrev-27450	792	120	properties	property	NOUN
inlawrev-27450	792	121	’	'	PUNCT
inlawrev-27450	792	122	market	market	NOUN
inlawrev-27450	792	123	values.404	values.404	NOUN
inlawrev-27450	792	124	he	he	PRON
inlawrev-27450	792	125	argued	argue	VERB
inlawrev-27450	792	126	that	that	SCONJ
inlawrev-27450	792	127	this	this	DET
inlawrev-27450	792	128	failure	failure	NOUN
inlawrev-27450	792	129	reflected	reflect	VERB
inlawrev-27450	792	130	the	the	DET
inlawrev-27450	792	131	fact	fact	NOUN
inlawrev-27450	792	132	that	that	SCONJ
inlawrev-27450	792	133	assessed	assess	VERB
inlawrev-27450	792	134	values	value	NOUN
inlawrev-27450	792	135	of	of	ADP
inlawrev-27450	792	136	properties	property	NOUN
inlawrev-27450	792	137	in	in	ADP
inlawrev-27450	792	138	calumet	calumet	NOUN
inlawrev-27450	792	139	township	township	NOUN
inlawrev-27450	792	140	,	,	PUNCT
inlawrev-27450	792	141	particularly	particularly	ADV
inlawrev-27450	792	142	the	the	DET
inlawrev-27450	792	143	base	base	NOUN
inlawrev-27450	792	144	rates	rate	NOUN
inlawrev-27450	792	145	used	use	VERB
inlawrev-27450	792	146	to	to	PART
inlawrev-27450	792	147	determine	determine	VERB
inlawrev-27450	792	148	the	the	DET
inlawrev-27450	792	149	assessed	assessed	ADJ
inlawrev-27450	792	150	value	value	NOUN
inlawrev-27450	792	151	of	of	ADP
inlawrev-27450	792	152	land	land	NOUN
inlawrev-27450	792	153	,	,	PUNCT
inlawrev-27450	792	154	had	have	AUX
inlawrev-27450	792	155	not	not	PART
inlawrev-27450	792	156	for	for	ADP
inlawrev-27450	792	157	many	many	ADJ
inlawrev-27450	792	158	years	year	NOUN
inlawrev-27450	792	159	reflected	reflect	VERB
inlawrev-27450	792	160	actual	actual	ADJ
inlawrev-27450	792	161	market	market	NOUN
inlawrev-27450	792	162	values.405	values.405	NOUN
inlawrev-27450	792	163	to	to	PART
inlawrev-27450	792	164	substantiate	substantiate	VERB
inlawrev-27450	792	165	this	this	DET
inlawrev-27450	792	166	assertion	assertion	NOUN
inlawrev-27450	792	167	,	,	PUNCT
inlawrev-27450	792	168	young	young	ADJ
inlawrev-27450	792	169	presented	present	VERB
inlawrev-27450	792	170	documents	document	NOUN
inlawrev-27450	792	171	for	for	ADP
inlawrev-27450	792	172	each	each	PRON
inlawrev-27450	792	173	of	of	ADP
inlawrev-27450	792	174	his	his	PRON
inlawrev-27450	792	175	properties	property	NOUN
inlawrev-27450	792	176	that	that	PRON
inlawrev-27450	792	177	included	include	VERB
inlawrev-27450	792	178	“	"	PUNCT
inlawrev-27450	792	179	copies	copy	NOUN
inlawrev-27450	792	180	of	of	ADP
inlawrev-27450	792	181	emails	email	NOUN
inlawrev-27450	792	182	,	,	PUNCT
inlawrev-27450	792	183	a	a	DET
inlawrev-27450	792	184	page	page	NOUN
inlawrev-27450	792	185	from	from	ADP
inlawrev-27450	792	186	a	a	DET
inlawrev-27450	792	187	newspaper	newspaper	NOUN
inlawrev-27450	792	188	,	,	PUNCT
inlawrev-27450	792	189	a	a	DET
inlawrev-27450	792	190	request	request	NOUN
inlawrev-27450	792	191	for	for	ADP
inlawrev-27450	792	192	proposals	proposal	NOUN
inlawrev-27450	792	193	,	,	PUNCT
inlawrev-27450	792	194	excerpts	excerpt	NOUN
inlawrev-27450	792	195	from	from	ADP
inlawrev-27450	792	196	five	five	NUM
inlawrev-27450	792	197	appraisals	appraisal	NOUN
inlawrev-27450	792	198	of	of	ADP
inlawrev-27450	792	199	other	other	ADJ
inlawrev-27450	792	200	properties	property	NOUN
inlawrev-27450	792	201	,	,	PUNCT
inlawrev-27450	792	202	a	a	DET
inlawrev-27450	792	203	land	land	NOUN
inlawrev-27450	792	204	comparison	comparison	NOUN
inlawrev-27450	792	205	chart	chart	NOUN
inlawrev-27450	792	206	,	,	PUNCT
inlawrev-27450	792	207	and	and	CCONJ
inlawrev-27450	792	208	a	a	DET
inlawrev-27450	792	209	settlement	settlement	NOUN
inlawrev-27450	792	210	agreement	agreement	NOUN
inlawrev-27450	792	211	.	.	PUNCT
inlawrev-27450	793	1	”406	”406	PUNCT
inlawrev-27450	793	2	the	the	DET
inlawrev-27450	793	3	emails	email	NOUN
inlawrev-27450	793	4	recorded	record	VERB
inlawrev-27450	793	5	exchanges	exchange	NOUN
inlawrev-27450	793	6	between	between	ADP
inlawrev-27450	793	7	young	young	ADJ
inlawrev-27450	793	8	and	and	CCONJ
inlawrev-27450	793	9	several	several	ADJ
inlawrev-27450	793	10	lake	lake	PROPN
inlawrev-27450	793	11	county	county	NOUN
inlawrev-27450	793	12	assessing	assess	VERB
inlawrev-27450	793	13	officials	official	NOUN
inlawrev-27450	793	14	in	in	ADP
inlawrev-27450	793	15	which	which	PRON
inlawrev-27450	793	16	he	he	PRON
inlawrev-27450	793	17	asked	ask	VERB
inlawrev-27450	793	18	them	they	PRON
inlawrev-27450	793	19	to	to	PART
inlawrev-27450	793	20	adjust	adjust	VERB
inlawrev-27450	793	21	the	the	DET
inlawrev-27450	793	22	assessed	assessed	ADJ
inlawrev-27450	793	23	values	value	NOUN
inlawrev-27450	793	24	of	of	ADP
inlawrev-27450	793	25	1,700	1,700	NUM
inlawrev-27450	793	26	properties	property	NOUN
inlawrev-27450	793	27	in	in	ADP
inlawrev-27450	793	28	gary	gary	PROPN
inlawrev-27450	793	29	to	to	PART
inlawrev-27450	793	30	reflect	reflect	VERB
inlawrev-27450	793	31	their	their	PRON
inlawrev-27450	793	32	lower	low	ADJ
inlawrev-27450	793	33	sales	sale	NOUN
inlawrev-27450	793	34	prices.407	prices.407	NOUN
inlawrev-27450	793	35	young	young	ADJ
inlawrev-27450	793	36	believed	believe	VERB
inlawrev-27450	793	37	this	this	DET
inlawrev-27450	793	38	adjustment	adjustment	NOUN
inlawrev-27450	793	39	would	would	AUX
inlawrev-27450	793	40	prevent	prevent	VERB
inlawrev-27450	793	41	a	a	DET
inlawrev-27450	793	42	disconnect	disconnect	NOUN
inlawrev-27450	793	43	between	between	ADP
inlawrev-27450	793	44	the	the	DET
inlawrev-27450	793	45	values	value	NOUN
inlawrev-27450	793	46	and	and	CCONJ
inlawrev-27450	793	47	the	the	DET
inlawrev-27450	793	48	city	city	NOUN
inlawrev-27450	793	49	’s	’s	PART
inlawrev-27450	793	50	annual	annual	ADJ
inlawrev-27450	793	51	budgeting	budgeting	NOUN
inlawrev-27450	793	52	process.408	process.408	PROPN
inlawrev-27450	793	53	in	in	ADP
inlawrev-27450	793	54	this	this	DET
inlawrev-27450	793	55	exchange	exchange	NOUN
inlawrev-27450	793	56	,	,	PUNCT
inlawrev-27450	793	57	an	an	DET
inlawrev-27450	793	58	assessing	assess	VERB
inlawrev-27450	793	59	official	official	NOUN
inlawrev-27450	793	60	admitted	admit	VERB
inlawrev-27450	793	61	that	that	SCONJ
inlawrev-27450	793	62	some	some	PRON
inlawrev-27450	793	63	of	of	ADP
inlawrev-27450	793	64	the	the	DET
inlawrev-27450	793	65	properties	property	NOUN
inlawrev-27450	793	66	’	'	PUNCT
inlawrev-27450	793	67	assessed	assess	VERB
inlawrev-27450	793	68	values	value	NOUN
inlawrev-27450	793	69	exceeded	exceed	VERB
inlawrev-27450	793	70	their	their	PRON
inlawrev-27450	793	71	sales	sale	NOUN
inlawrev-27450	793	72	prices	price	NOUN
inlawrev-27450	793	73	and	and	CCONJ
inlawrev-27450	793	74	suggested	suggest	VERB
inlawrev-27450	793	75	that	that	SCONJ
inlawrev-27450	793	76	someone	someone	PRON
inlawrev-27450	793	77	needed	need	VERB
inlawrev-27450	793	78	to	to	PART
inlawrev-27450	793	79	effect	effect	VERB
inlawrev-27450	793	80	value	value	NOUN
inlawrev-27450	793	81	reductions.409	reductions.409	VERB
inlawrev-27450	793	82	the	the	DET
inlawrev-27450	793	83	newspaper	newspaper	NOUN
inlawrev-27450	793	84	article	article	NOUN
inlawrev-27450	793	85	“	"	PUNCT
inlawrev-27450	793	86	contained	contain	VERB
inlawrev-27450	793	87	a	a	DET
inlawrev-27450	793	88	list	list	NOUN
inlawrev-27450	793	89	of	of	ADP
inlawrev-27450	793	90	approximately	approximately	ADV
inlawrev-27450	793	91	eighty	eighty	NUM
inlawrev-27450	793	92	residential	residential	ADJ
inlawrev-27450	793	93	properties	property	NOUN
inlawrev-27450	793	94	that	that	PRON
inlawrev-27450	793	95	were	be	AUX
inlawrev-27450	793	96	to	to	PART
inlawrev-27450	793	97	be	be	AUX
inlawrev-27450	793	98	offered	offer	VERB
inlawrev-27450	793	99	for	for	ADP
inlawrev-27450	793	100	sale	sale	NOUN
inlawrev-27450	793	101	in	in	ADP
inlawrev-27450	793	102	‘	'	PUNCT
inlawrev-27450	793	103	as	as	SCONJ
inlawrev-27450	793	104	is	be	AUX
inlawrev-27450	793	105	’	'	PUNCT
inlawrev-27450	793	106	condition	condition	NOUN
inlawrev-27450	793	107	by	by	ADP
inlawrev-27450	793	108	gary	gary	PROPN
inlawrev-27450	793	109	’s	’s	PROPN
inlawrev-27450	793	110	redevelopment	redevelopment	PROPN
inlawrev-27450	793	111	commission	commission	PROPN
inlawrev-27450	793	112	.	.	PUNCT
inlawrev-27450	794	1	”410	”410	ADP
inlawrev-27450	794	2	the	the	DET
inlawrev-27450	794	3	article	article	NOUN
inlawrev-27450	794	4	reported	report	VERB
inlawrev-27450	794	5	that	that	SCONJ
inlawrev-27450	794	6	the	the	DET
inlawrev-27450	794	7	assessed	assessed	ADJ
inlawrev-27450	794	8	values	value	NOUN
inlawrev-27450	794	9	of	of	ADP
inlawrev-27450	794	10	the	the	DET
inlawrev-27450	794	11	properties	property	NOUN
inlawrev-27450	794	12	ranged	range	VERB
inlawrev-27450	794	13	from	from	ADP
inlawrev-27450	794	14	$	$	SYM
inlawrev-27450	794	15	90	90	NUM
inlawrev-27450	794	16	to	to	PART
inlawrev-27450	794	17	$	$	SYM
inlawrev-27450	794	18	45,900	45,900	NUM
inlawrev-27450	794	19	,	,	PUNCT
inlawrev-27450	794	20	and	and	CCONJ
inlawrev-27450	794	21	the	the	DET
inlawrev-27450	794	22	appraised	appraise	VERB
inlawrev-27450	794	23	values	value	NOUN
inlawrev-27450	794	24	from	from	ADP
inlawrev-27450	794	25	$	$	SYM
inlawrev-27450	794	26	125	125	NUM
inlawrev-27450	794	27	to	to	PART
inlawrev-27450	794	28	$	$	SYM
inlawrev-27450	794	29	225.411	225.411	NUM
inlawrev-27450	794	30	young	young	NOUN
inlawrev-27450	794	31	asserted	assert	VERB
inlawrev-27450	794	32	that	that	SCONJ
inlawrev-27450	794	33	the	the	DET
inlawrev-27450	794	34	article	article	NOUN
inlawrev-27450	794	35	“	"	PUNCT
inlawrev-27450	794	36	illustrated	illustrate	VERB
inlawrev-27450	794	37	the	the	DET
inlawrev-27450	794	38	historical	historical	ADJ
inlawrev-27450	794	39	disparities	disparity	NOUN
inlawrev-27450	794	40	between	between	ADP
inlawrev-27450	794	41	assessments	assessment	NOUN
inlawrev-27450	794	42	and	and	CCONJ
inlawrev-27450	794	43	market	market	NOUN
inlawrev-27450	794	44	values	value	NOUN
inlawrev-27450	794	45	of	of	ADP
inlawrev-27450	794	46	properties	property	NOUN
inlawrev-27450	794	47	in	in	ADP
inlawrev-27450	794	48	calumet	calumet	NOUN
inlawrev-27450	794	49	township	township	NOUN
inlawrev-27450	794	50	.	.	PUNCT
inlawrev-27450	795	1	”412	”412	PROPN
inlawrev-27450	796	1	398	398	NUM
inlawrev-27450	796	2	.	.	PUNCT
inlawrev-27450	797	1	i	i	PRON
inlawrev-27450	797	2	d.	d.	PROPN
inlawrev-27450	797	3	at	at	ADP
inlawrev-27450	797	4	1237	1237	NUM
inlawrev-27450	797	5	.	.	PUNCT
inlawrev-27450	798	1	399	399	NUM
inlawrev-27450	798	2	.	.	PUNCT
inlawrev-27450	799	1	i	i	PRON
inlawrev-27450	799	2	d.	d.	PROPN
inlawrev-27450	799	3	at	at	ADP
inlawrev-27450	799	4	1230	1230	NUM
inlawrev-27450	799	5	-	-	SYM
inlawrev-27450	799	6	31	31	NUM
inlawrev-27450	799	7	.	.	PUNCT
inlawrev-27450	799	8	400	400	NUM
inlawrev-27450	799	9	.	.	PUNCT
inlawrev-27450	800	1	i	i	PRON
inlawrev-27450	800	2	d.	d.	PROPN
inlawrev-27450	800	3	at	at	ADP
inlawrev-27450	800	4	1231	1231	NUM
inlawrev-27450	800	5	.	.	PUNCT
inlawrev-27450	801	1	401	401	NUM
inlawrev-27450	801	2	.	.	PUNCT
inlawrev-27450	802	1	i	i	PRON
inlawrev-27450	802	2	d.	d.	PROPN
inlawrev-27450	802	3	402	402	NUM
inlawrev-27450	802	4	.	.	PUNCT
inlawrev-27450	803	1	i	i	PRON
inlawrev-27450	803	2	d.	d.	PROPN
inlawrev-27450	803	3	403	403	NUM
inlawrev-27450	803	4	.	.	PUNCT
inlawrev-27450	804	1	i	i	PRON
inlawrev-27450	804	2	d.	d.	PROPN
inlawrev-27450	804	3	404	404	NUM
inlawrev-27450	804	4	.	.	PUNCT
inlawrev-27450	805	1	i	i	PRON
inlawrev-27450	805	2	d.	d.	PROPN
inlawrev-27450	805	3	405	405	NUM
inlawrev-27450	805	4	.	.	PUNCT
inlawrev-27450	806	1	i	i	PRON
inlawrev-27450	806	2	d.	d.	PROPN
inlawrev-27450	806	3	406	406	NUM
inlawrev-27450	806	4	.	.	PUNCT
inlawrev-27450	807	1	i	i	PRON
inlawrev-27450	807	2	d.	d.	PROPN
inlawrev-27450	807	3	at	at	ADP
inlawrev-27450	807	4	1232	1232	NUM
inlawrev-27450	807	5	.	.	PUNCT
inlawrev-27450	808	1	407	407	NUM
inlawrev-27450	808	2	.	.	PUNCT
inlawrev-27450	809	1	i	i	PRON
inlawrev-27450	809	2	d.	d.	PROPN
inlawrev-27450	809	3	408	408	NUM
inlawrev-27450	809	4	.	.	PUNCT
inlawrev-27450	810	1	i	i	PRON
inlawrev-27450	810	2	d.	d.	PROPN
inlawrev-27450	810	3	409	409	NUM
inlawrev-27450	810	4	.	.	PUNCT
inlawrev-27450	811	1	i	i	PRON
inlawrev-27450	811	2	d.	d.	PROPN
inlawrev-27450	811	3	410	410	NUM
inlawrev-27450	811	4	.	.	PUNCT
inlawrev-27450	812	1	i	i	PRON
inlawrev-27450	812	2	d.	d.	PROPN
inlawrev-27450	812	3	411	411	NUM
inlawrev-27450	812	4	.	.	PUNCT
inlawrev-27450	813	1	i	i	PRON
inlawrev-27450	813	2	d.	d.	PROPN
inlawrev-27450	813	3	412	412	NUM
inlawrev-27450	813	4	.	.	PUNCT
inlawrev-27450	814	1	i	i	PRON
inlawrev-27450	814	2	d.	d.	PROPN
inlawrev-27450	814	3	860	860	NUM
inlawrev-27450	814	4	indiana	indiana	PROPN
inlawrev-27450	814	5	law	law	PROPN
inlawrev-27450	814	6	review	review	NOUN
inlawrev-27450	814	7	[	[	X
inlawrev-27450	814	8	vol	vol	NOUN
inlawrev-27450	814	9	.	.	PUNCT
inlawrev-27450	815	1	56:827	56:827	NUM
inlawrev-27450	816	1	the	the	DET
inlawrev-27450	816	2	redevelopment	redevelopment	PROPN
inlawrev-27450	816	3	commission	commission	PROPN
inlawrev-27450	816	4	’s	’s	PART
inlawrev-27450	816	5	request	request	NOUN
inlawrev-27450	816	6	for	for	ADP
inlawrev-27450	816	7	proposals	proposal	NOUN
inlawrev-27450	816	8	listed	list	VERB
inlawrev-27450	816	9	the	the	DET
inlawrev-27450	816	10	bids	bid	NOUN
inlawrev-27450	816	11	for	for	ADP
inlawrev-27450	816	12	the	the	DET
inlawrev-27450	816	13	development	development	NOUN
inlawrev-27450	816	14	of	of	ADP
inlawrev-27450	816	15	138	138	NUM
inlawrev-27450	816	16	properties	property	NOUN
inlawrev-27450	816	17	in	in	ADP
inlawrev-27450	816	18	gary	gary	PROPN
inlawrev-27450	816	19	and	and	CCONJ
inlawrev-27450	816	20	their	their	PRON
inlawrev-27450	816	21	collective	collective	ADJ
inlawrev-27450	816	22	market	market	NOUN
inlawrev-27450	816	23	value.413	value.413	NOUN
inlawrev-27450	816	24	using	use	VERB
inlawrev-27450	816	25	this	this	DET
inlawrev-27450	816	26	value	value	NOUN
inlawrev-27450	816	27	figure	figure	NOUN
inlawrev-27450	816	28	,	,	PUNCT
inlawrev-27450	816	29	young	young	ADJ
inlawrev-27450	816	30	calculated	calculate	VERB
inlawrev-27450	816	31	the	the	DET
inlawrev-27450	816	32	properties	property	NOUN
inlawrev-27450	816	33	’	'	PUNCT
inlawrev-27450	816	34	individual	individual	ADJ
inlawrev-27450	816	35	values.414	values.414	NOUN
inlawrev-27450	816	36	he	he	PRON
inlawrev-27450	816	37	noted	note	VERB
inlawrev-27450	816	38	that	that	SCONJ
inlawrev-27450	816	39	these	these	DET
inlawrev-27450	816	40	properties	property	NOUN
inlawrev-27450	816	41	were	be	AUX
inlawrev-27450	816	42	located	locate	VERB
inlawrev-27450	816	43	near	near	ADP
inlawrev-27450	816	44	his	his	PRON
inlawrev-27450	816	45	four	four	NUM
inlawrev-27450	816	46	residential	residential	ADJ
inlawrev-27450	816	47	properties	property	NOUN
inlawrev-27450	816	48	and	and	CCONJ
inlawrev-27450	816	49	“	"	PUNCT
inlawrev-27450	816	50	had	have	VERB
inlawrev-27450	816	51	identical	identical	ADJ
inlawrev-27450	816	52	characteristics	characteristic	NOUN
inlawrev-27450	816	53	.	.	PUNCT
inlawrev-27450	816	54	”415	”415	PROPN
inlawrev-27450	816	55	accordingly	accordingly	ADV
inlawrev-27450	816	56	,	,	PUNCT
inlawrev-27450	816	57	young	young	PROPN
inlawrev-27450	816	58	argued	argue	VERB
inlawrev-27450	816	59	that	that	SCONJ
inlawrev-27450	816	60	the	the	DET
inlawrev-27450	816	61	138	138	NUM
inlawrev-27450	816	62	properties	property	NOUN
inlawrev-27450	816	63	'	'	PART
inlawrev-27450	816	64	assessed	assessed	ADJ
inlawrev-27450	816	65	values	value	NOUN
inlawrev-27450	816	66	demonstrated	demonstrate	VERB
inlawrev-27450	816	67	that	that	SCONJ
inlawrev-27450	816	68	his	his	PRON
inlawrev-27450	816	69	four	four	NUM
inlawrev-27450	816	70	properties	property	NOUN
inlawrev-27450	816	71	were	be	AUX
inlawrev-27450	816	72	overassessed.416	overassessed.416	ADP
inlawrev-27450	816	73	the	the	DET
inlawrev-27450	816	74	excerpts	excerpt	NOUN
inlawrev-27450	816	75	from	from	ADP
inlawrev-27450	816	76	the	the	DET
inlawrev-27450	816	77	five	five	NUM
inlawrev-27450	816	78	appraisals	appraisal	NOUN
inlawrev-27450	816	79	provided	provide	VERB
inlawrev-27450	816	80	the	the	DET
inlawrev-27450	816	81	assessed	assessed	ADJ
inlawrev-27450	816	82	values	value	NOUN
inlawrev-27450	816	83	of	of	ADP
inlawrev-27450	816	84	vacant	vacant	ADJ
inlawrev-27450	816	85	properties	property	NOUN
inlawrev-27450	816	86	in	in	ADP
inlawrev-27450	816	87	calumet	calumet	NOUN
inlawrev-27450	816	88	township	township	NOUN
inlawrev-27450	816	89	for	for	ADP
inlawrev-27450	816	90	2017	2017	NUM
inlawrev-27450	816	91	and	and	CCONJ
inlawrev-27450	816	92	2020.417	2020.417	NUM
inlawrev-27450	816	93	young	young	NOUN
inlawrev-27450	816	94	argued	argue	VERB
inlawrev-27450	816	95	that	that	SCONJ
inlawrev-27450	816	96	a	a	DET
inlawrev-27450	816	97	comparison	comparison	NOUN
inlawrev-27450	816	98	of	of	ADP
inlawrev-27450	816	99	these	these	DET
inlawrev-27450	816	100	values	value	NOUN
inlawrev-27450	816	101	between	between	ADP
inlawrev-27450	816	102	the	the	DET
inlawrev-27450	816	103	two	two	NUM
inlawrev-27450	816	104	years	year	NOUN
inlawrev-27450	816	105	demonstrated	demonstrate	VERB
inlawrev-27450	816	106	“	"	PUNCT
inlawrev-27450	816	107	the	the	DET
inlawrev-27450	816	108	disparity	disparity	NOUN
inlawrev-27450	816	109	between	between	ADP
inlawrev-27450	816	110	the	the	DET
inlawrev-27450	816	111	assessed	assessed	ADJ
inlawrev-27450	816	112	values	value	NOUN
inlawrev-27450	816	113	and	and	CCONJ
inlawrev-27450	816	114	market	market	NOUN
inlawrev-27450	816	115	values	value	NOUN
inlawrev-27450	816	116	of	of	ADP
inlawrev-27450	816	117	land	land	NOUN
inlawrev-27450	816	118	in	in	ADP
inlawrev-27450	816	119	calumet	calumet	NOUN
inlawrev-27450	816	120	township	township	PROPN
inlawrev-27450	816	121	.	.	PUNCT
inlawrev-27450	817	1	”418	”418	PUNCT
inlawrev-27450	818	1	the	the	DET
inlawrev-27450	818	2	one	one	NUM
inlawrev-27450	818	3	-	-	PUNCT
inlawrev-27450	818	4	page	page	NOUN
inlawrev-27450	818	5	land	land	NOUN
inlawrev-27450	818	6	comparison	comparison	NOUN
inlawrev-27450	818	7	chart	chart	NOUN
inlawrev-27450	818	8	contained	contain	VERB
inlawrev-27450	818	9	sales	sale	NOUN
inlawrev-27450	818	10	data	datum	NOUN
inlawrev-27450	818	11	that	that	PRON
inlawrev-27450	818	12	young	young	ADJ
inlawrev-27450	818	13	compiled	compile	VERB
inlawrev-27450	818	14	for	for	ADP
inlawrev-27450	818	15	thirty	thirty	NUM
inlawrev-27450	818	16	vacant	vacant	ADJ
inlawrev-27450	818	17	lots	lot	NOUN
inlawrev-27450	818	18	in	in	ADP
inlawrev-27450	818	19	hammond	hammond	PROPN
inlawrev-27450	818	20	and	and	CCONJ
inlawrev-27450	818	21	east	east	PROPN
inlawrev-27450	818	22	chicago	chicago	PROPN
inlawrev-27450	818	23	sold	sell	VERB
inlawrev-27450	818	24	from	from	ADP
inlawrev-27450	818	25	2014	2014	NUM
inlawrev-27450	818	26	to	to	ADP
inlawrev-27450	818	27	2017.419	2017.419	NUM
inlawrev-27450	818	28	young	young	ADJ
inlawrev-27450	818	29	argued	argue	VERB
inlawrev-27450	818	30	that	that	SCONJ
inlawrev-27450	818	31	the	the	DET
inlawrev-27450	818	32	data	datum	NOUN
inlawrev-27450	818	33	,	,	PUNCT
inlawrev-27450	818	34	when	when	SCONJ
inlawrev-27450	818	35	compared	compare	VERB
inlawrev-27450	818	36	to	to	ADP
inlawrev-27450	818	37	the	the	DET
inlawrev-27450	818	38	values	value	NOUN
inlawrev-27450	818	39	the	the	DET
inlawrev-27450	818	40	assessor	assessor	NOUN
inlawrev-27450	818	41	assigned	assign	VERB
inlawrev-27450	818	42	to	to	ADP
inlawrev-27450	818	43	his	his	PRON
inlawrev-27450	818	44	four	four	NUM
inlawrev-27450	818	45	properties	property	NOUN
inlawrev-27450	818	46	,	,	PUNCT
inlawrev-27450	818	47	demonstrated	demonstrate	VERB
inlawrev-27450	818	48	the	the	DET
inlawrev-27450	818	49	chronic	chronic	ADJ
inlawrev-27450	818	50	land	land	NOUN
inlawrev-27450	818	51	assessment	assessment	NOUN
inlawrev-27450	818	52	problem	problem	NOUN
inlawrev-27450	818	53	in	in	ADP
inlawrev-27450	818	54	calumet	calumet	NOUN
inlawrev-27450	818	55	township.420	township.420	NOUN
inlawrev-27450	818	56	finally	finally	ADV
inlawrev-27450	818	57	,	,	PUNCT
inlawrev-27450	818	58	the	the	DET
inlawrev-27450	818	59	eight	eight	NUM
inlawrev-27450	818	60	-	-	PUNCT
inlawrev-27450	818	61	page	page	NOUN
inlawrev-27450	818	62	settlement	settlement	NOUN
inlawrev-27450	818	63	agreement	agreement	NOUN
inlawrev-27450	818	64	pertained	pertain	VERB
inlawrev-27450	818	65	to	to	ADP
inlawrev-27450	818	66	young	young	PROPN
inlawrev-27450	818	67	’s	’s	PART
inlawrev-27450	818	68	2012	2012	NUM
inlawrev-27450	818	69	chapter	chapter	NOUN
inlawrev-27450	818	70	11	11	NUM
inlawrev-27450	818	71	bankruptcy	bankruptcy	NOUN
inlawrev-27450	818	72	proceeding.421	proceeding.421	NOUN
inlawrev-27450	818	73	the	the	DET
inlawrev-27450	818	74	agreement	agreement	NOUN
inlawrev-27450	818	75	“	"	PUNCT
inlawrev-27450	818	76	applied	apply	VERB
inlawrev-27450	818	77	to	to	ADP
inlawrev-27450	818	78	approximately	approximately	ADV
inlawrev-27450	818	79	120	120	NUM
inlawrev-27450	818	80	of	of	ADP
inlawrev-27450	818	81	young	young	PROPN
inlawrev-27450	818	82	's	's	PART
inlawrev-27450	818	83	properties	property	NOUN
inlawrev-27450	818	84	located	locate	VERB
inlawrev-27450	818	85	in	in	ADP
inlawrev-27450	818	86	gary	gary	PROPN
inlawrev-27450	818	87	,	,	PUNCT
inlawrev-27450	818	88	lake	lake	NOUN
inlawrev-27450	818	89	station	station	NOUN
inlawrev-27450	818	90	,	,	PUNCT
inlawrev-27450	818	91	and	and	CCONJ
inlawrev-27450	818	92	dyer	dyer	NOUN
inlawrev-27450	818	93	,	,	PUNCT
inlawrev-27450	818	94	indiana	indiana	PROPN
inlawrev-27450	818	95	.	.	PUNCT
inlawrev-27450	819	1	”422	”422	PUNCT
inlawrev-27450	820	1	it	it	PRON
inlawrev-27450	820	2	indicated	indicate	VERB
inlawrev-27450	820	3	that	that	SCONJ
inlawrev-27450	820	4	young	young	ADJ
inlawrev-27450	820	5	and	and	CCONJ
inlawrev-27450	820	6	the	the	DET
inlawrev-27450	820	7	lake	lake	PROPN
inlawrev-27450	820	8	county	county	PROPN
inlawrev-27450	820	9	assessor	assessor	NOUN
inlawrev-27450	820	10	had	have	AUX
inlawrev-27450	820	11	agreed	agree	VERB
inlawrev-27450	820	12	to	to	ADP
inlawrev-27450	820	13	the	the	DET
inlawrev-27450	820	14	properties	property	NOUN
inlawrev-27450	820	15	’	'	PUNCT
inlawrev-27450	820	16	assessed	assess	VERB
inlawrev-27450	820	17	values	value	NOUN
inlawrev-27450	820	18	for	for	ADP
inlawrev-27450	820	19	tax	tax	NOUN
inlawrev-27450	820	20	year	year	NOUN
inlawrev-27450	820	21	2010.423	2010.423	NUM
inlawrev-27450	820	22	the	the	DET
inlawrev-27450	820	23	agreement	agreement	NOUN
inlawrev-27450	820	24	said	say	VERB
inlawrev-27450	820	25	that	that	SCONJ
inlawrev-27450	820	26	the	the	DET
inlawrev-27450	820	27	agreed	agree	VERB
inlawrev-27450	820	28	values	value	NOUN
inlawrev-27450	820	29	would	would	AUX
inlawrev-27450	820	30	act	act	VERB
inlawrev-27450	820	31	as	as	ADP
inlawrev-27450	820	32	the	the	DET
inlawrev-27450	820	33	starting	starting	NOUN
inlawrev-27450	820	34	point	point	NOUN
inlawrev-27450	820	35	for	for	ADP
inlawrev-27450	820	36	future	future	ADJ
inlawrev-27450	820	37	reassessments	reassessment	NOUN
inlawrev-27450	820	38	and	and	CCONJ
inlawrev-27450	820	39	that	that	SCONJ
inlawrev-27450	820	40	young	young	ADJ
inlawrev-27450	820	41	and	and	CCONJ
inlawrev-27450	820	42	the	the	DET
inlawrev-27450	820	43	assessor	assessor	NOUN
inlawrev-27450	820	44	agreed	agree	VERB
inlawrev-27450	820	45	that	that	SCONJ
inlawrev-27450	820	46	the	the	DET
inlawrev-27450	820	47	properties	property	NOUN
inlawrev-27450	820	48	would	would	AUX
inlawrev-27450	820	49	be	be	AUX
inlawrev-27450	820	50	assessed	assess	VERB
inlawrev-27450	820	51	in	in	ADP
inlawrev-27450	820	52	the	the	DET
inlawrev-27450	820	53	future	future	NOUN
inlawrev-27450	820	54	in	in	ADP
inlawrev-27450	820	55	the	the	DET
inlawrev-27450	820	56	same	same	ADJ
inlawrev-27450	820	57	manner	manner	NOUN
inlawrev-27450	820	58	and	and	CCONJ
inlawrev-27450	820	59	using	use	VERB
inlawrev-27450	820	60	the	the	DET
inlawrev-27450	820	61	same	same	ADJ
inlawrev-27450	820	62	methodologies	methodology	NOUN
inlawrev-27450	820	63	as	as	ADP
inlawrev-27450	820	64	any	any	DET
inlawrev-27450	820	65	other	other	ADJ
inlawrev-27450	820	66	similar	similar	ADJ
inlawrev-27450	820	67	properties	property	NOUN
inlawrev-27450	820	68	in	in	ADP
inlawrev-27450	820	69	lake	lake	NOUN
inlawrev-27450	821	1	county.424	county.424	NUM
inlawrev-27450	821	2	young	young	PROPN
inlawrev-27450	821	3	argued	argue	VERB
inlawrev-27450	821	4	that	that	SCONJ
inlawrev-27450	821	5	the	the	DET
inlawrev-27450	821	6	assessor	assessor	NOUN
inlawrev-27450	821	7	violated	violate	VERB
inlawrev-27450	821	8	the	the	DET
inlawrev-27450	821	9	agreement	agreement	NOUN
inlawrev-27450	821	10	because	because	SCONJ
inlawrev-27450	821	11	the	the	DET
inlawrev-27450	821	12	assessed	assessed	ADJ
inlawrev-27450	821	13	values	value	NOUN
inlawrev-27450	821	14	agreed	agree	VERB
inlawrev-27450	821	15	upon	upon	SCONJ
inlawrev-27450	821	16	for	for	SCONJ
inlawrev-27450	821	17	his	his	PRON
inlawrev-27450	821	18	four	four	NUM
inlawrev-27450	821	19	properties	property	NOUN
inlawrev-27450	821	20	had	have	AUX
inlawrev-27450	821	21	not	not	PART
inlawrev-27450	821	22	been	be	AUX
inlawrev-27450	821	23	entered	enter	VERB
inlawrev-27450	821	24	into	into	ADP
inlawrev-27450	821	25	lake	lake	PROPN
inlawrev-27450	821	26	county	county	PROPN
inlawrev-27450	821	27	’s	’s	PART
inlawrev-27450	821	28	computerized	computerized	ADJ
inlawrev-27450	821	29	property	property	NOUN
inlawrev-27450	821	30	assessment	assessment	NOUN
inlawrev-27450	821	31	system	system	NOUN
inlawrev-27450	821	32	and	and	CCONJ
inlawrev-27450	821	33	,	,	PUNCT
inlawrev-27450	821	34	therefore	therefore	ADV
inlawrev-27450	821	35	,	,	PUNCT
inlawrev-27450	821	36	were	be	AUX
inlawrev-27450	821	37	not	not	PART
inlawrev-27450	821	38	used	use	VERB
inlawrev-27450	821	39	as	as	ADP
inlawrev-27450	821	40	the	the	DET
inlawrev-27450	821	41	starting	starting	NOUN
inlawrev-27450	821	42	point	point	NOUN
inlawrev-27450	821	43	for	for	ADP
inlawrev-27450	821	44	the	the	DET
inlawrev-27450	821	45	2017	2017	NUM
inlawrev-27450	821	46	assessments	assessment	NOUN
inlawrev-27450	821	47	at	at	ADP
inlawrev-27450	821	48	issue.425	issue.425	NOUN
inlawrev-27450	821	49	in	in	ADP
inlawrev-27450	821	50	response	response	NOUN
inlawrev-27450	821	51	to	to	ADP
inlawrev-27450	821	52	young	young	PROPN
inlawrev-27450	821	53	's	's	PART
inlawrev-27450	821	54	evidence	evidence	NOUN
inlawrev-27450	821	55	,	,	PUNCT
inlawrev-27450	821	56	the	the	DET
inlawrev-27450	821	57	assessor	assessor	NOUN
inlawrev-27450	821	58	did	do	AUX
inlawrev-27450	821	59	not	not	PART
inlawrev-27450	821	60	offer	offer	VERB
inlawrev-27450	821	61	any	any	DET
inlawrev-27450	821	62	documentary	documentary	NOUN
inlawrev-27450	821	63	evidence	evidence	NOUN
inlawrev-27450	821	64	supporting	support	VERB
inlawrev-27450	821	65	its	its	PRON
inlawrev-27450	821	66	assessment	assessment	NOUN
inlawrev-27450	821	67	of	of	ADP
inlawrev-27450	821	68	young	young	PROPN
inlawrev-27450	821	69	’s	’s	PART
inlawrev-27450	821	70	four	four	NUM
inlawrev-27450	821	71	properties	property	NOUN
inlawrev-27450	821	72	or	or	CCONJ
inlawrev-27450	821	73	rebutting	rebut	VERB
inlawrev-27450	821	74	his	his	PRON
inlawrev-27450	821	75	evidence.426	evidence.426	NOUN
inlawrev-27450	821	76	rather	rather	ADV
inlawrev-27450	821	77	,	,	PUNCT
inlawrev-27450	821	78	the	the	DET
inlawrev-27450	821	79	assessor	assessor	NOUN
inlawrev-27450	821	80	objected	object	VERB
inlawrev-27450	821	81	to	to	ADP
inlawrev-27450	821	82	the	the	DET
inlawrev-27450	821	83	admission	admission	NOUN
inlawrev-27450	821	84	of	of	ADP
inlawrev-27450	821	85	young	young	ADJ
inlawrev-27450	821	86	's	's	PART
inlawrev-27450	821	87	evidence	evidence	NOUN
inlawrev-27450	821	88	as	as	ADP
inlawrev-27450	821	89	being	be	AUX
inlawrev-27450	821	90	irrelevant	irrelevant	ADJ
inlawrev-27450	821	91	and	and	CCONJ
inlawrev-27450	821	92	argued	argue	VERB
inlawrev-27450	821	93	that	that	SCONJ
inlawrev-27450	821	94	“	"	PUNCT
inlawrev-27450	821	95	young	young	PROPN
inlawrev-27450	821	96	had	have	AUX
inlawrev-27450	821	97	failed	fail	VERB
inlawrev-27450	821	98	to	to	PART
inlawrev-27450	821	99	present	present	VERB
inlawrev-27450	821	100	relevant	relevant	ADJ
inlawrev-27450	821	101	market413	market413	PROPN
inlawrev-27450	821	102	.	.	PUNCT
inlawrev-27450	822	1	i	i	PRON
inlawrev-27450	822	2	d.	d.	PROPN
inlawrev-27450	822	3	414	414	NUM
inlawrev-27450	822	4	.	.	PUNCT
inlawrev-27450	823	1	i	i	PRON
inlawrev-27450	823	2	d.	d.	PROPN
inlawrev-27450	823	3	at	at	ADP
inlawrev-27450	823	4	1232	1232	NUM
inlawrev-27450	823	5	-	-	SYM
inlawrev-27450	823	6	33	33	NUM
inlawrev-27450	823	7	.	.	PUNCT
inlawrev-27450	824	1	415	415	NUM
inlawrev-27450	824	2	.	.	PUNCT
inlawrev-27450	825	1	i	i	PRON
inlawrev-27450	825	2	d.	d.	PROPN
inlawrev-27450	825	3	at	at	ADP
inlawrev-27450	825	4	1233	1233	NUM
inlawrev-27450	825	5	.	.	PUNCT
inlawrev-27450	826	1	416	416	NUM
inlawrev-27450	826	2	.	.	PUNCT
inlawrev-27450	827	1	i	i	PRON
inlawrev-27450	827	2	d.	d.	PROPN
inlawrev-27450	827	3	417	417	NUM
inlawrev-27450	827	4	.	.	PUNCT
inlawrev-27450	828	1	i	i	PRON
inlawrev-27450	828	2	d.	d.	PROPN
inlawrev-27450	828	3	418	418	NUM
inlawrev-27450	828	4	.	.	PUNCT
inlawrev-27450	829	1	i	i	PRON
inlawrev-27450	829	2	d.	d.	PROPN
inlawrev-27450	829	3	419	419	NUM
inlawrev-27450	829	4	.	.	PUNCT
inlawrev-27450	830	1	i	i	PRON
inlawrev-27450	830	2	d.	d.	PROPN
inlawrev-27450	830	3	420	420	NUM
inlawrev-27450	830	4	.	.	PUNCT
inlawrev-27450	831	1	i	i	PRON
inlawrev-27450	831	2	d.	d.	PROPN
inlawrev-27450	831	3	421	421	NUM
inlawrev-27450	831	4	.	.	PUNCT
inlawrev-27450	832	1	i	i	PRON
inlawrev-27450	832	2	d.	d.	PROPN
inlawrev-27450	832	3	422	422	NUM
inlawrev-27450	832	4	.	.	PUNCT
inlawrev-27450	833	1	i	i	PRON
inlawrev-27450	833	2	d.	d.	PROPN
inlawrev-27450	833	3	423	423	NUM
inlawrev-27450	833	4	.	.	PUNCT
inlawrev-27450	834	1	i	i	PRON
inlawrev-27450	834	2	d.	d.	PROPN
inlawrev-27450	834	3	424	424	NUM
inlawrev-27450	834	4	.	.	PUNCT
inlawrev-27450	835	1	i	i	PRON
inlawrev-27450	835	2	d.	d.	PROPN
inlawrev-27450	835	3	at	at	ADP
inlawrev-27450	835	4	1233	1233	NUM
inlawrev-27450	835	5	-	-	SYM
inlawrev-27450	835	6	34	34	NUM
inlawrev-27450	835	7	.	.	NOUN
inlawrev-27450	835	8	425	425	NUM
inlawrev-27450	835	9	.	.	PUNCT
inlawrev-27450	836	1	i	i	PRON
inlawrev-27450	836	2	d.	d.	PROPN
inlawrev-27450	836	3	at	at	ADP
inlawrev-27450	836	4	1234	1234	NUM
inlawrev-27450	836	5	.	.	PUNCT
inlawrev-27450	837	1	426	426	NUM
inlawrev-27450	837	2	.	.	PUNCT
inlawrev-27450	838	1	i	i	PRON
inlawrev-27450	838	2	d.	d.	PROPN
inlawrev-27450	838	3	2023	2023	NUM
inlawrev-27450	838	4	]	]	PUNCT
inlawrev-27450	838	5	tax	tax	NOUN
inlawrev-27450	838	6	law	law	NOUN
inlawrev-27450	838	7	861	861	NUM
inlawrev-27450	838	8	based	base	VERB
inlawrev-27450	838	9	evidence	evidence	NOUN
inlawrev-27450	838	10	in	in	ADP
inlawrev-27450	838	11	support	support	NOUN
inlawrev-27450	838	12	of	of	ADP
inlawrev-27450	838	13	his	his	PRON
inlawrev-27450	838	14	requested	request	VERB
inlawrev-27450	838	15	assessment	assessment	NOUN
inlawrev-27450	838	16	reductions	reduction	NOUN
inlawrev-27450	838	17	.	.	PUNCT
inlawrev-27450	838	18	”427	”427	NOUN
inlawrev-27450	839	1	the	the	DET
inlawrev-27450	839	2	ibtr	ibtr	PROPN
inlawrev-27450	839	3	rejected	reject	VERB
inlawrev-27450	839	4	the	the	DET
inlawrev-27450	839	5	assessor	assessor	NOUN
inlawrev-27450	839	6	’s	’s	PART
inlawrev-27450	839	7	objection	objection	NOUN
inlawrev-27450	839	8	to	to	ADP
inlawrev-27450	839	9	the	the	DET
inlawrev-27450	839	10	admission	admission	NOUN
inlawrev-27450	839	11	of	of	ADP
inlawrev-27450	839	12	young	young	ADJ
inlawrev-27450	839	13	's	's	PART
inlawrev-27450	839	14	evidence	evidence	NOUN
inlawrev-27450	839	15	based	base	VERB
inlawrev-27450	839	16	on	on	ADP
inlawrev-27450	839	17	its	its	PRON
inlawrev-27450	839	18	relevance	relevance	NOUN
inlawrev-27450	839	19	.	.	PUNCT
inlawrev-27450	840	1	regarding	regard	VERB
inlawrev-27450	840	2	one	one	NUM
inlawrev-27450	840	3	of	of	ADP
inlawrev-27450	840	4	the	the	DET
inlawrev-27450	840	5	four	four	NUM
inlawrev-27450	840	6	properties	property	NOUN
inlawrev-27450	840	7	,	,	PUNCT
inlawrev-27450	840	8	the	the	DET
inlawrev-27450	840	9	ibtr	ibtr	VERB
inlawrev-27450	840	10	held	hold	VERB
inlawrev-27450	840	11	that	that	SCONJ
inlawrev-27450	840	12	“	"	PUNCT
inlawrev-27450	840	13	young	young	PROPN
inlawrev-27450	840	14	had	have	AUX
inlawrev-27450	840	15	made	make	VERB
inlawrev-27450	840	16	a	a	DET
inlawrev-27450	840	17	prima	prima	NOUN
inlawrev-27450	840	18	facie	facie	NOUN
inlawrev-27450	840	19	case	case	NOUN
inlawrev-27450	840	20	for	for	ADP
inlawrev-27450	840	21	its	its	PRON
inlawrev-27450	840	22	assessment	assessment	NOUN
inlawrev-27450	840	23	reduction	reduction	NOUN
inlawrev-27450	840	24	because	because	SCONJ
inlawrev-27450	840	25	his	his	PRON
inlawrev-27450	840	26	‘	'	PUNCT
inlawrev-27450	840	27	unrebutted	unrebutted	ADJ
inlawrev-27450	840	28	testimony	testimony	NOUN
inlawrev-27450	840	29	established	establish	VERB
inlawrev-27450	840	30	that	that	SCONJ
inlawrev-27450	840	31	[	[	X
inlawrev-27450	840	32	it	it	PRON
inlawrev-27450	840	33	]	]	PUNCT
inlawrev-27450	840	34	was	be	AUX
inlawrev-27450	840	35	unimproved	unimproved	ADJ
inlawrev-27450	840	36	’	'	PUNCT
inlawrev-27450	840	37	during	during	ADP
inlawrev-27450	840	38	the	the	DET
inlawrev-27450	840	39	tax	tax	NOUN
inlawrev-27450	840	40	year	year	NOUN
inlawrev-27450	840	41	at	at	ADP
inlawrev-27450	840	42	issue	issue	NOUN
inlawrev-27450	840	43	.	.	PUNCT
inlawrev-27450	840	44	”428	”428	PUNCT
inlawrev-27450	841	1	with	with	ADP
inlawrev-27450	841	2	regard	regard	NOUN
inlawrev-27450	841	3	to	to	ADP
inlawrev-27450	841	4	the	the	DET
inlawrev-27450	841	5	other	other	ADJ
inlawrev-27450	841	6	three	three	NUM
inlawrev-27450	841	7	properties	property	NOUN
inlawrev-27450	841	8	,	,	PUNCT
inlawrev-27450	841	9	however	however	ADV
inlawrev-27450	841	10	,	,	PUNCT
inlawrev-27450	841	11	the	the	DET
inlawrev-27450	841	12	ibtr	ibtr	NOUN
inlawrev-27450	841	13	refused	refuse	VERB
inlawrev-27450	841	14	to	to	PART
inlawrev-27450	841	15	grant	grant	VERB
inlawrev-27450	841	16	them	they	PRON
inlawrev-27450	841	17	a	a	DET
inlawrev-27450	841	18	reduction.429	reduction.429	NOUN
inlawrev-27450	841	19	the	the	DET
inlawrev-27450	841	20	ibtr	ibtr	VERB
inlawrev-27450	841	21	held	hold	VERB
inlawrev-27450	841	22	that	that	SCONJ
inlawrev-27450	841	23	young	young	PROPN
inlawrev-27450	841	24	failed	fail	VERB
inlawrev-27450	841	25	to	to	PART
inlawrev-27450	841	26	offer	offer	VERB
inlawrev-27450	841	27	any	any	DET
inlawrev-27450	841	28	probative	probative	ADJ
inlawrev-27450	841	29	market	market	NOUN
inlawrev-27450	841	30	-	-	PUNCT
inlawrev-27450	841	31	based	base	VERB
inlawrev-27450	841	32	evidence	evidence	NOUN
inlawrev-27450	841	33	demonstrating	demonstrate	VERB
inlawrev-27450	841	34	:	:	PUNCT
inlawrev-27450	841	35	(	(	PUNCT
inlawrev-27450	841	36	1	1	X
inlawrev-27450	841	37	)	)	PUNCT
inlawrev-27450	841	38	their	their	PRON
inlawrev-27450	841	39	correct	correct	ADJ
inlawrev-27450	841	40	market	market	NOUN
inlawrev-27450	841	41	value	value	NOUN
inlawrev-27450	841	42	-	-	PUNCT
inlawrev-27450	841	43	in	in	ADP
inlawrev-27450	841	44	-	-	PUNCT
inlawrev-27450	841	45	use	use	NOUN
inlawrev-27450	841	46	,	,	PUNCT
inlawrev-27450	841	47	or	or	CCONJ
inlawrev-27450	841	48	(	(	PUNCT
inlawrev-27450	841	49	2	2	X
inlawrev-27450	841	50	)	)	PUNCT
inlawrev-27450	841	51	that	that	SCONJ
inlawrev-27450	841	52	the	the	DET
inlawrev-27450	841	53	assessor	assessor	NOUN
inlawrev-27450	841	54	had	have	AUX
inlawrev-27450	841	55	given	give	VERB
inlawrev-27450	841	56	them	they	PRON
inlawrev-27450	841	57	a	a	DET
inlawrev-27450	841	58	valuation	valuation	NOUN
inlawrev-27450	841	59	greater	great	ADJ
inlawrev-27450	841	60	than	than	ADP
inlawrev-27450	841	61	the	the	DET
inlawrev-27450	841	62	common	common	ADJ
inlawrev-27450	841	63	level	level	NOUN
inlawrev-27450	841	64	of	of	ADP
inlawrev-27450	841	65	assessment	assessment	NOUN
inlawrev-27450	841	66	given	give	VERB
inlawrev-27450	841	67	to	to	ADP
inlawrev-27450	841	68	similar	similar	ADJ
inlawrev-27450	841	69	properties	property	NOUN
inlawrev-27450	841	70	in	in	ADP
inlawrev-27450	841	71	lake	lake	PROPN
inlawrev-27450	841	72	county	county	PROPN
inlawrev-27450	841	73	during	during	ADP
inlawrev-27450	841	74	the	the	DET
inlawrev-27450	841	75	year	year	NOUN
inlawrev-27450	841	76	at	at	ADP
inlawrev-27450	841	77	issue.430	issue.430	PROPN
inlawrev-27450	841	78	after	after	SCONJ
inlawrev-27450	841	79	the	the	DET
inlawrev-27450	841	80	ibtr	ibtr	VERB
inlawrev-27450	841	81	denied	deny	VERB
inlawrev-27450	841	82	young	young	PROPN
inlawrev-27450	841	83	’s	’s	PART
inlawrev-27450	841	84	request	request	NOUN
inlawrev-27450	841	85	for	for	ADP
inlawrev-27450	841	86	a	a	DET
inlawrev-27450	841	87	rehearing	rehearing	NOUN
inlawrev-27450	841	88	,	,	PUNCT
inlawrev-27450	841	89	he	he	PRON
inlawrev-27450	841	90	challenged	challenge	VERB
inlawrev-27450	841	91	the	the	DET
inlawrev-27450	841	92	ibtr	ibtr	VERB
inlawrev-27450	841	93	’s	’s	PART
inlawrev-27450	841	94	final	final	ADJ
inlawrev-27450	841	95	determination	determination	NOUN
inlawrev-27450	841	96	before	before	ADP
inlawrev-27450	841	97	the	the	DET
inlawrev-27450	841	98	indiana	indiana	PROPN
inlawrev-27450	841	99	tax	tax	NOUN
inlawrev-27450	841	100	court.4	court.4	ADP
inlawrev-27450	841	101	3	3	NUM
inlawrev-27450	841	102	1	1	NUM
inlawrev-27450	841	103	before	before	ADP
inlawrev-27450	841	104	the	the	DET
inlawrev-27450	841	105	court	court	NOUN
inlawrev-27450	841	106	,	,	PUNCT
inlawrev-27450	841	107	young	young	PROPN
inlawrev-27450	841	108	proceeded	proceed	VERB
inlawrev-27450	841	109	pro	pro	ADJ
inlawrev-27450	841	110	se.432	se.432	NOUN
inlawrev-27450	841	111	he	he	PRON
inlawrev-27450	841	112	argued	argue	VERB
inlawrev-27450	841	113	that	that	SCONJ
inlawrev-27450	841	114	the	the	DET
inlawrev-27450	841	115	assessor	assessor	NOUN
inlawrev-27450	841	116	had	have	AUX
inlawrev-27450	841	117	failed	fail	VERB
inlawrev-27450	841	118	to	to	PART
inlawrev-27450	841	119	abide	abide	VERB
inlawrev-27450	841	120	by	by	ADP
inlawrev-27450	841	121	indiana	indiana	PROPN
inlawrev-27450	841	122	property	property	PROPN
inlawrev-27450	841	123	tax	tax	NOUN
inlawrev-27450	841	124	law	law	NOUN
inlawrev-27450	841	125	,	,	PUNCT
inlawrev-27450	841	126	indiana	indiana	PROPN
inlawrev-27450	841	127	’s	’s	PROPN
inlawrev-27450	841	128	assessment	assessment	NOUN
inlawrev-27450	841	129	guidelines	guideline	NOUN
inlawrev-27450	841	130	,	,	PUNCT
inlawrev-27450	841	131	or	or	CCONJ
inlawrev-27450	841	132	any	any	DET
inlawrev-27450	841	133	rational	rational	ADJ
inlawrev-27450	841	134	and	and	CCONJ
inlawrev-27450	841	135	consistent	consistent	ADJ
inlawrev-27450	841	136	methodology	methodology	NOUN
inlawrev-27450	841	137	to	to	PART
inlawrev-27450	841	138	establish	establish	VERB
inlawrev-27450	841	139	the	the	DET
inlawrev-27450	841	140	base	base	NOUN
inlawrev-27450	841	141	rates	rate	NOUN
inlawrev-27450	841	142	applicable	applicable	ADJ
inlawrev-27450	841	143	for	for	ADP
inlawrev-27450	841	144	assessing	assess	VERB
inlawrev-27450	841	145	land	land	NOUN
inlawrev-27450	841	146	in	in	ADP
inlawrev-27450	841	147	calumet	calumet	NOUN
inlawrev-27450	841	148	township.433	township.433	PROPN
inlawrev-27450	841	149	young	young	PROPN
inlawrev-27450	841	150	attached	attach	VERB
inlawrev-27450	841	151	eight	eight	NUM
inlawrev-27450	841	152	exhibits	exhibit	NOUN
inlawrev-27450	841	153	to	to	ADP
inlawrev-27450	841	154	his	his	PRON
inlawrev-27450	841	155	brief	brief	NOUN
inlawrev-27450	841	156	that	that	PRON
inlawrev-27450	841	157	were	be	AUX
inlawrev-27450	841	158	not	not	PART
inlawrev-27450	841	159	admitted	admit	VERB
inlawrev-27450	841	160	into	into	ADP
inlawrev-27450	841	161	evidence	evidence	NOUN
inlawrev-27450	841	162	at	at	ADP
inlawrev-27450	841	163	the	the	DET
inlawrev-27450	841	164	administrative	administrative	ADJ
inlawrev-27450	841	165	hearing	hearing	NOUN
inlawrev-27450	841	166	before	before	ADP
inlawrev-27450	841	167	the	the	DET
inlawrev-27450	841	168	ibtr	ibtr	ADJ
inlawrev-27450	841	169	and	and	CCONJ
inlawrev-27450	841	170	,	,	PUNCT
inlawrev-27450	841	171	therefore	therefore	ADV
inlawrev-27450	841	172	,	,	PUNCT
inlawrev-27450	841	173	were	be	AUX
inlawrev-27450	841	174	not	not	PART
inlawrev-27450	841	175	a	a	DET
inlawrev-27450	841	176	part	part	NOUN
inlawrev-27450	841	177	of	of	ADP
inlawrev-27450	841	178	the	the	DET
inlawrev-27450	841	179	certified	certify	VERB
inlawrev-27450	841	180	record	record	NOUN
inlawrev-27450	841	181	of	of	ADP
inlawrev-27450	841	182	proceedings	proceeding	NOUN
inlawrev-27450	841	183	before	before	ADP
inlawrev-27450	841	184	the	the	DET
inlawrev-27450	841	185	ibtr.434	ibtr.434	PROPN
inlawrev-27450	841	186	the	the	DET
inlawrev-27450	841	187	tax	tax	NOUN
inlawrev-27450	841	188	court	court	NOUN
inlawrev-27450	841	189	first	first	ADV
inlawrev-27450	841	190	resolved	resolve	VERB
inlawrev-27450	841	191	whether	whether	SCONJ
inlawrev-27450	841	192	it	it	PRON
inlawrev-27450	841	193	could	could	AUX
inlawrev-27450	841	194	consider	consider	VERB
inlawrev-27450	841	195	evidence	evidence	NOUN
inlawrev-27450	841	196	submitted	submit	VERB
inlawrev-27450	841	197	to	to	ADP
inlawrev-27450	841	198	it	it	PRON
inlawrev-27450	841	199	anew	anew	ADV
inlawrev-27450	841	200	,	,	PUNCT
inlawrev-27450	841	201	outside	outside	ADP
inlawrev-27450	841	202	the	the	DET
inlawrev-27450	841	203	certified	certify	VERB
inlawrev-27450	841	204	administrative	administrative	ADJ
inlawrev-27450	841	205	record	record	NOUN
inlawrev-27450	841	206	.	.	PUNCT
inlawrev-27450	842	1	the	the	DET
inlawrev-27450	842	2	court	court	NOUN
inlawrev-27450	842	3	noted	note	VERB
inlawrev-27450	842	4	that	that	SCONJ
inlawrev-27450	842	5	its	its	PRON
inlawrev-27450	842	6	review	review	NOUN
inlawrev-27450	842	7	of	of	ADP
inlawrev-27450	842	8	ibtr	ibtr	ADJ
inlawrev-27450	842	9	decisions	decision	NOUN
inlawrev-27450	842	10	was	be	AUX
inlawrev-27450	842	11	generally	generally	ADV
inlawrev-27450	842	12	limited	limit	VERB
inlawrev-27450	842	13	to	to	ADP
inlawrev-27450	842	14	the	the	DET
inlawrev-27450	842	15	certified	certify	VERB
inlawrev-27450	842	16	record	record	NOUN
inlawrev-27450	842	17	of	of	ADP
inlawrev-27450	842	18	the	the	DET
inlawrev-27450	842	19	proceeding	proceeding	NOUN
inlawrev-27450	842	20	before	before	ADP
inlawrev-27450	842	21	the	the	DET
inlawrev-27450	842	22	ibtr.435	ibtr.435	PROPN
inlawrev-27450	842	23	the	the	DET
inlawrev-27450	842	24	court	court	NOUN
inlawrev-27450	842	25	said	say	VERB
inlawrev-27450	842	26	,	,	PUNCT
inlawrev-27450	842	27	however	however	ADV
inlawrev-27450	842	28	,	,	PUNCT
inlawrev-27450	842	29	that	that	SCONJ
inlawrev-27450	842	30	it	it	PRON
inlawrev-27450	842	31	could	could	AUX
inlawrev-27450	842	32	consider	consider	VERB
inlawrev-27450	842	33	evidence	evidence	NOUN
inlawrev-27450	842	34	presented	present	VERB
inlawrev-27450	842	35	to	to	ADP
inlawrev-27450	842	36	it	it	PRON
inlawrev-27450	842	37	that	that	PRON
inlawrev-27450	842	38	was	be	AUX
inlawrev-27450	842	39	not	not	PART
inlawrev-27450	842	40	contained	contain	VERB
inlawrev-27450	842	41	in	in	ADP
inlawrev-27450	842	42	the	the	DET
inlawrev-27450	842	43	record	record	NOUN
inlawrev-27450	842	44	if	if	SCONJ
inlawrev-27450	842	45	the	the	DET
inlawrev-27450	842	46	evidence	evidence	NOUN
inlawrev-27450	842	47	addressed	address	VERB
inlawrev-27450	842	48	a	a	DET
inlawrev-27450	842	49	dispute	dispute	NOUN
inlawrev-27450	842	50	regarding	regard	VERB
inlawrev-27450	842	51	either	either	ADV
inlawrev-27450	842	52	:	:	PUNCT
inlawrev-27450	842	53	(	(	PUNCT
inlawrev-27450	842	54	1	1	X
inlawrev-27450	842	55	)	)	PUNCT
inlawrev-27450	842	56	the	the	DET
inlawrev-27450	842	57	improper	improper	ADJ
inlawrev-27450	842	58	constitution	constitution	NOUN
inlawrev-27450	842	59	as	as	ADP
inlawrev-27450	842	60	a	a	DET
inlawrev-27450	842	61	decisionmaking	decisionmake	VERB
inlawrev-27450	842	62	body	body	NOUN
inlawrev-27450	842	63	or	or	CCONJ
inlawrev-27450	842	64	disqualification	disqualification	NOUN
inlawrev-27450	842	65	grounds	ground	NOUN
inlawrev-27450	842	66	for	for	ADP
inlawrev-27450	842	67	those	those	PRON
inlawrev-27450	842	68	taking	take	VERB
inlawrev-27450	842	69	agency	agency	NOUN
inlawrev-27450	842	70	action	action	NOUN
inlawrev-27450	842	71	,	,	PUNCT
inlawrev-27450	842	72	or	or	CCONJ
inlawrev-27450	842	73	(	(	PUNCT
inlawrev-27450	842	74	2	2	X
inlawrev-27450	842	75	)	)	PUNCT
inlawrev-27450	842	76	the	the	DET
inlawrev-27450	842	77	unlawfulness	unlawfulness	NOUN
inlawrev-27450	842	78	of	of	ADP
inlawrev-27450	842	79	procedures	procedure	NOUN
inlawrev-27450	842	80	used	use	VERB
inlawrev-27450	842	81	by	by	ADP
inlawrev-27450	842	82	a	a	DET
inlawrev-27450	842	83	decision	decision	NOUN
inlawrev-27450	842	84	-	-	PUNCT
inlawrev-27450	842	85	making	make	VERB
inlawrev-27450	842	86	body.436	body.436	PROPN
inlawrev-27450	842	87	in	in	ADP
inlawrev-27450	842	88	either	either	DET
inlawrev-27450	842	89	case	case	NOUN
inlawrev-27450	842	90	,	,	PUNCT
inlawrev-27450	842	91	the	the	DET
inlawrev-27450	842	92	court	court	NOUN
inlawrev-27450	842	93	could	could	AUX
inlawrev-27450	842	94	consider	consider	VERB
inlawrev-27450	842	95	this	this	DET
inlawrev-27450	842	96	new	new	ADJ
inlawrev-27450	842	97	evidence	evidence	NOUN
inlawrev-27450	842	98	only	only	ADV
inlawrev-27450	842	99	if	if	SCONJ
inlawrev-27450	842	100	,	,	PUNCT
inlawrev-27450	842	101	after	after	ADP
inlawrev-27450	842	102	exercising	exercise	VERB
inlawrev-27450	842	103	due	due	ADJ
inlawrev-27450	842	104	diligence	diligence	NOUN
inlawrev-27450	842	105	,	,	PUNCT
inlawrev-27450	842	106	the	the	DET
inlawrev-27450	842	107	427	427	NUM
inlawrev-27450	842	108	.	.	PUNCT
inlawrev-27450	843	1	i	i	PRON
inlawrev-27450	843	2	d.	d.	PROPN
inlawrev-27450	843	3	428	428	NUM
inlawrev-27450	843	4	.	.	PUNCT
inlawrev-27450	844	1	i	i	PRON
inlawrev-27450	844	2	d.	d.	PROPN
inlawrev-27450	844	3	429	429	NUM
inlawrev-27450	844	4	.	.	PUNCT
inlawrev-27450	845	1	i	i	PRON
inlawrev-27450	845	2	d.	d.	PROPN
inlawrev-27450	845	3	430	430	NUM
inlawrev-27450	845	4	.	.	PUNCT
inlawrev-27450	846	1	i	i	PRON
inlawrev-27450	846	2	d.	d.	PROPN
inlawrev-27450	846	3	431	431	NUM
inlawrev-27450	846	4	.	.	PUNCT
inlawrev-27450	847	1	i	i	PRON
inlawrev-27450	847	2	d.	d.	PROPN
inlawrev-27450	847	3	at	at	ADP
inlawrev-27450	847	4	1235	1235	NUM
inlawrev-27450	847	5	.	.	PUNCT
inlawrev-27450	848	1	432	432	NUM
inlawrev-27450	848	2	.	.	PUNCT
inlawrev-27450	849	1	i	i	PRON
inlawrev-27450	849	2	d.	d.	PROPN
inlawrev-27450	849	3	at	at	ADP
inlawrev-27450	849	4	1236	1236	NUM
inlawrev-27450	849	5	.	.	PUNCT
inlawrev-27450	850	1	433	433	NUM
inlawrev-27450	850	2	.	.	PUNCT
inlawrev-27450	851	1	i	i	PRON
inlawrev-27450	851	2	d.	d.	PROPN
inlawrev-27450	851	3	at	at	ADP
inlawrev-27450	851	4	1235	1235	NUM
inlawrev-27450	851	5	-	-	SYM
inlawrev-27450	851	6	36	36	NUM
inlawrev-27450	851	7	.	.	PUNCT
inlawrev-27450	851	8	434	434	NUM
inlawrev-27450	851	9	.	.	PUNCT
inlawrev-27450	852	1	i	i	PRON
inlawrev-27450	852	2	d.	d.	VERB
inlawrev-27450	852	3	the	the	DET
inlawrev-27450	852	4	eight	eight	NUM
inlawrev-27450	852	5	exhibits	exhibit	NOUN
inlawrev-27450	852	6	young	young	ADJ
inlawrev-27450	852	7	attached	attach	VERB
inlawrev-27450	852	8	to	to	ADP
inlawrev-27450	852	9	his	his	PRON
inlawrev-27450	852	10	brief	brief	NOUN
inlawrev-27450	852	11	were	be	AUX
inlawrev-27450	852	12	:	:	PUNCT
inlawrev-27450	852	13	“	"	PUNCT
inlawrev-27450	852	14	(	(	PUNCT
inlawrev-27450	852	15	1	1	X
inlawrev-27450	852	16	)	)	PUNCT
inlawrev-27450	852	17	a	a	DET
inlawrev-27450	852	18	two	two	NUM
inlawrev-27450	852	19	-	-	PUNCT
inlawrev-27450	852	20	page	page	NOUN
inlawrev-27450	852	21	excerpt	excerpt	NOUN
inlawrev-27450	852	22	of	of	ADP
inlawrev-27450	852	23	the	the	DET
inlawrev-27450	852	24	minutes	minute	NOUN
inlawrev-27450	852	25	from	from	ADP
inlawrev-27450	852	26	the	the	DET
inlawrev-27450	852	27	ptaboa	ptaboa	NOUN
inlawrev-27450	852	28	’s	’s	PART
inlawrev-27450	852	29	hearing	hearing	NOUN
inlawrev-27450	852	30	of	of	ADP
inlawrev-27450	852	31	april	april	PROPN
inlawrev-27450	852	32	6	6	NUM
inlawrev-27450	852	33	,	,	PUNCT
inlawrev-27450	852	34	2022	2022	NUM
inlawrev-27450	852	35	;	;	PUNCT
inlawrev-27450	852	36	(	(	PUNCT
inlawrev-27450	852	37	2	2	X
inlawrev-27450	852	38	)	)	PUNCT
inlawrev-27450	852	39	the	the	DET
inlawrev-27450	852	40	2018	2018	NUM
inlawrev-27450	852	41	to	to	ADP
inlawrev-27450	852	42	2021	2021	NUM
inlawrev-27450	852	43	lake	lake	PROPN
inlawrev-27450	852	44	county	county	PROPN
inlawrev-27450	852	45	cyclical	cyclical	ADJ
inlawrev-27450	852	46	reassessment	reassessment	NOUN
inlawrev-27450	852	47	plan	plan	NOUN
inlawrev-27450	852	48	;	;	PUNCT
inlawrev-27450	852	49	(	(	PUNCT
inlawrev-27450	852	50	3	3	X
inlawrev-27450	852	51	)	)	PUNCT
inlawrev-27450	852	52	the	the	DET
inlawrev-27450	852	53	2022	2022	NUM
inlawrev-27450	852	54	to	to	ADP
inlawrev-27450	852	55	2025	2025	NUM
inlawrev-27450	852	56	lake	lake	PROPN
inlawrev-27450	852	57	county	county	PROPN
inlawrev-27450	852	58	cyclical	cyclical	ADJ
inlawrev-27450	852	59	reassessment	reassessment	NOUN
inlawrev-27450	852	60	plan	plan	NOUN
inlawrev-27450	852	61	;	;	PUNCT
inlawrev-27450	852	62	(	(	PUNCT
inlawrev-27450	852	63	4	4	X
inlawrev-27450	852	64	)	)	PUNCT
inlawrev-27450	852	65	the	the	DET
inlawrev-27450	852	66	cover	cover	NOUN
inlawrev-27450	852	67	page	page	NOUN
inlawrev-27450	852	68	for	for	ADP
inlawrev-27450	852	69	and	and	CCONJ
inlawrev-27450	852	70	minutes	minute	NOUN
inlawrev-27450	852	71	of	of	ADP
inlawrev-27450	852	72	the	the	DET
inlawrev-27450	852	73	ptaboa	ptaboa	NOUN
inlawrev-27450	852	74	’s	’s	PART
inlawrev-27450	852	75	hearing	hearing	NOUN
inlawrev-27450	852	76	of	of	ADP
inlawrev-27450	852	77	april	april	PROPN
inlawrev-27450	852	78	6	6	NUM
inlawrev-27450	852	79	,	,	PUNCT
inlawrev-27450	852	80	2022	2022	NUM
inlawrev-27450	852	81	;	;	PUNCT
inlawrev-27450	852	82	(	(	PUNCT
inlawrev-27450	852	83	5	5	X
inlawrev-27450	852	84	)	)	PUNCT
inlawrev-27450	852	85	emails	email	NOUN
inlawrev-27450	852	86	between	between	ADP
inlawrev-27450	852	87	young	young	ADJ
inlawrev-27450	852	88	and	and	CCONJ
inlawrev-27450	852	89	the	the	DET
inlawrev-27450	852	90	assessor	assessor	NOUN
inlawrev-27450	852	91	regarding	regard	VERB
inlawrev-27450	852	92	neighborhood	neighborhood	NOUN
inlawrev-27450	852	93	base	base	NOUN
inlawrev-27450	852	94	rates	rate	NOUN
inlawrev-27450	852	95	;	;	PUNCT
inlawrev-27450	852	96	(	(	PUNCT
inlawrev-27450	852	97	6	6	X
inlawrev-27450	852	98	)	)	PUNCT
inlawrev-27450	852	99	a	a	DET
inlawrev-27450	852	100	map	map	NOUN
inlawrev-27450	852	101	of	of	ADP
inlawrev-27450	852	102	calumet	calumet	NOUN
inlawrev-27450	852	103	township	township	NOUN
inlawrev-27450	852	104	;	;	PUNCT
inlawrev-27450	852	105	(	(	PUNCT
inlawrev-27450	852	106	7	7	X
inlawrev-27450	852	107	)	)	PUNCT
inlawrev-27450	852	108	another	another	DET
inlawrev-27450	852	109	map	map	NOUN
inlawrev-27450	852	110	of	of	ADP
inlawrev-27450	852	111	calumet	calumet	NOUN
inlawrev-27450	852	112	township	township	NOUN
inlawrev-27450	852	113	produced	produce	VERB
inlawrev-27450	852	114	as	as	ADP
inlawrev-27450	852	115	a	a	DET
inlawrev-27450	852	116	result	result	NOUN
inlawrev-27450	852	117	of	of	ADP
inlawrev-27450	852	118	young	young	ADJ
inlawrev-27450	852	119	’s	’s	PART
inlawrev-27450	852	120	request	request	NOUN
inlawrev-27450	852	121	;	;	PUNCT
inlawrev-27450	852	122	and	and	CCONJ
inlawrev-27450	852	123	(	(	PUNCT
inlawrev-27450	852	124	8)	8)	NUM
inlawrev-27450	852	125	emails	email	NOUN
inlawrev-27450	852	126	between	between	ADP
inlawrev-27450	852	127	young	young	ADJ
inlawrev-27450	852	128	and	and	CCONJ
inlawrev-27450	852	129	several	several	ADJ
inlawrev-27450	852	130	assessing	assess	VERB
inlawrev-27450	852	131	officials	official	NOUN
inlawrev-27450	852	132	regarding	regard	VERB
inlawrev-27450	852	133	lake	lake	PROPN
inlawrev-27450	852	134	county	county	PROPN
inlawrev-27450	852	135	’s	’s	PART
inlawrev-27450	852	136	cyclical	cyclical	ADJ
inlawrev-27450	852	137	reassessment	reassessment	NOUN
inlawrev-27450	852	138	plans	plan	NOUN
inlawrev-27450	852	139	.	.	PUNCT
inlawrev-27450	852	140	”	"	PUNCT
inlawrev-27450	853	1	i	i	PRON
inlawrev-27450	853	2	d.	d.	PROPN
inlawrev-27450	853	3	at	at	ADP
inlawrev-27450	853	4	1236	1236	NUM
inlawrev-27450	853	5	.	.	PUNCT
inlawrev-27450	854	1	435	435	NUM
inlawrev-27450	854	2	.	.	PUNCT
inlawrev-27450	855	1	i	i	PRON
inlawrev-27450	855	2	d.	d.	PROPN
inlawrev-27450	855	3	436	436	NUM
inlawrev-27450	855	4	.	.	PUNCT
inlawrev-27450	856	1	i	i	PRON
inlawrev-27450	856	2	d.	d.	PROPN
inlawrev-27450	856	3	(	(	PUNCT
inlawrev-27450	856	4	quoting	quote	VERB
inlawrev-27450	856	5	ind	ind	PROPN
inlawrev-27450	856	6	.	.	PUNCT
inlawrev-27450	857	1	code	code	PROPN
inlawrev-27450	857	2	§	§	PROPN
inlawrev-27450	857	3	33	33	NUM
inlawrev-27450	857	4	-	-	SYM
inlawrev-27450	857	5	26	26	NUM
inlawrev-27450	857	6	-	-	PUNCT
inlawrev-27450	857	7	6	6	NUM
inlawrev-27450	857	8	-	-	PUNCT
inlawrev-27450	857	9	5(b	5(b	NUM
inlawrev-27450	857	10	)	)	PUNCT
inlawrev-27450	857	11	(	(	PUNCT
inlawrev-27450	857	12	2022	2022	NUM
inlawrev-27450	857	13	)	)	PUNCT
inlawrev-27450	857	14	)	)	PUNCT
inlawrev-27450	857	15	.	.	PUNCT
inlawrev-27450	858	1	862	862	NUM
inlawrev-27450	858	2	indiana	indiana	PROPN
inlawrev-27450	858	3	law	law	NOUN
inlawrev-27450	858	4	review	review	NOUN
inlawrev-27450	858	5	[	[	X
inlawrev-27450	858	6	vol	vol	NOUN
inlawrev-27450	858	7	.	.	PUNCT
inlawrev-27450	859	1	56:827	56:827	NUM
inlawrev-27450	859	2	party	party	NOUN
inlawrev-27450	859	3	offering	offer	VERB
inlawrev-27450	859	4	it	it	PRON
inlawrev-27450	859	5	could	could	AUX
inlawrev-27450	859	6	not	not	PART
inlawrev-27450	859	7	have	have	AUX
inlawrev-27450	859	8	discovered	discover	VERB
inlawrev-27450	859	9	and	and	CCONJ
inlawrev-27450	859	10	offered	offer	VERB
inlawrev-27450	859	11	it	it	PRON
inlawrev-27450	859	12	during	during	ADP
inlawrev-27450	859	13	the	the	DET
inlawrev-27450	859	14	administrative	administrative	ADJ
inlawrev-27450	859	15	proceeding	proceeding	NOUN
inlawrev-27450	859	16	before	before	ADP
inlawrev-27450	859	17	the	the	DET
inlawrev-27450	859	18	ibtr.437	ibtr.437	NOUN
inlawrev-27450	859	19	the	the	DET
inlawrev-27450	859	20	court	court	NOUN
inlawrev-27450	859	21	held	hold	VERB
inlawrev-27450	859	22	that	that	SCONJ
inlawrev-27450	859	23	it	it	PRON
inlawrev-27450	859	24	could	could	AUX
inlawrev-27450	859	25	not	not	PART
inlawrev-27450	859	26	consider	consider	VERB
inlawrev-27450	859	27	the	the	DET
inlawrev-27450	859	28	newly	newly	ADV
inlawrev-27450	859	29	offered	offer	VERB
inlawrev-27450	859	30	evidence	evidence	NOUN
inlawrev-27450	859	31	because	because	SCONJ
inlawrev-27450	859	32	young	young	ADJ
inlawrev-27450	859	33	failed	fail	VERB
inlawrev-27450	859	34	to	to	PART
inlawrev-27450	859	35	demonstrate	demonstrate	VERB
inlawrev-27450	859	36	that	that	SCONJ
inlawrev-27450	859	37	,	,	PUNCT
inlawrev-27450	859	38	even	even	ADV
inlawrev-27450	859	39	after	after	ADP
inlawrev-27450	859	40	exercising	exercise	VERB
inlawrev-27450	859	41	the	the	DET
inlawrev-27450	859	42	requisite	requisite	ADJ
inlawrev-27450	859	43	diligence	diligence	NOUN
inlawrev-27450	859	44	,	,	PUNCT
inlawrev-27450	859	45	he	he	PRON
inlawrev-27450	859	46	could	could	AUX
inlawrev-27450	859	47	not	not	PART
inlawrev-27450	859	48	have	have	AUX
inlawrev-27450	859	49	done	do	VERB
inlawrev-27450	859	50	this.438	this.438	NOUN
inlawrev-27450	859	51	with	with	ADP
inlawrev-27450	859	52	regard	regard	NOUN
inlawrev-27450	859	53	to	to	ADP
inlawrev-27450	859	54	the	the	DET
inlawrev-27450	859	55	second	second	ADJ
inlawrev-27450	859	56	issue	issue	NOUN
inlawrev-27450	859	57	—	—	PUNCT
inlawrev-27450	859	58	whether	whether	SCONJ
inlawrev-27450	859	59	the	the	DET
inlawrev-27450	859	60	ibtr	ibtr	VERB
inlawrev-27450	859	61	abused	abuse	VERB
inlawrev-27450	859	62	its	its	PRON
inlawrev-27450	859	63	discretion	discretion	NOUN
inlawrev-27450	859	64	in	in	ADP
inlawrev-27450	859	65	determining	determine	VERB
inlawrev-27450	859	66	that	that	SCONJ
inlawrev-27450	859	67	the	the	DET
inlawrev-27450	859	68	three	three	NUM
inlawrev-27450	859	69	properties	property	NOUN
inlawrev-27450	859	70	were	be	AUX
inlawrev-27450	859	71	not	not	PART
inlawrev-27450	859	72	entitled	entitle	VERB
inlawrev-27450	859	73	to	to	ADP
inlawrev-27450	859	74	a	a	DET
inlawrev-27450	859	75	reduction	reduction	NOUN
inlawrev-27450	859	76	in	in	ADP
inlawrev-27450	859	77	assessed	assessed	ADJ
inlawrev-27450	859	78	value	value	NOUN
inlawrev-27450	859	79	—	—	PUNCT
inlawrev-27450	859	80	the	the	DET
inlawrev-27450	859	81	court	court	NOUN
inlawrev-27450	859	82	upheld	uphold	VERB
inlawrev-27450	859	83	the	the	DET
inlawrev-27450	859	84	ibtr	ibtr	NOUN
inlawrev-27450	859	85	’s	’s	PART
inlawrev-27450	859	86	decision	decision	NOUN
inlawrev-27450	859	87	.	.	PUNCT
inlawrev-27450	860	1	the	the	DET
inlawrev-27450	860	2	court	court	NOUN
inlawrev-27450	860	3	determined	determine	VERB
inlawrev-27450	860	4	that	that	SCONJ
inlawrev-27450	860	5	young	young	PROPN
inlawrev-27450	860	6	failed	fail	VERB
inlawrev-27450	860	7	to	to	PART
inlawrev-27450	860	8	direct	direct	VERB
inlawrev-27450	860	9	it	it	PRON
inlawrev-27450	860	10	to	to	ADP
inlawrev-27450	860	11	any	any	DET
inlawrev-27450	860	12	evidence	evidence	NOUN
inlawrev-27450	860	13	in	in	ADP
inlawrev-27450	860	14	the	the	DET
inlawrev-27450	860	15	record	record	NOUN
inlawrev-27450	860	16	showing	show	VERB
inlawrev-27450	860	17	that	that	SCONJ
inlawrev-27450	860	18	the	the	DET
inlawrev-27450	860	19	ibtr	ibtr	VERB
inlawrev-27450	860	20	’s	’s	PART
inlawrev-27450	860	21	final	final	ADJ
inlawrev-27450	860	22	determination	determination	NOUN
inlawrev-27450	860	23	constituted	constitute	VERB
inlawrev-27450	860	24	an	an	DET
inlawrev-27450	860	25	abuse	abuse	NOUN
inlawrev-27450	860	26	of	of	ADP
inlawrev-27450	860	27	discretion	discretion	NOUN
inlawrev-27450	860	28	,	,	PUNCT
inlawrev-27450	860	29	contradicted	contradict	VERB
inlawrev-27450	860	30	indiana	indiana	PROPN
inlawrev-27450	860	31	property	property	PROPN
inlawrev-27450	860	32	tax	tax	NOUN
inlawrev-27450	860	33	law	law	NOUN
inlawrev-27450	860	34	,	,	PUNCT
inlawrev-27450	860	35	failed	fail	VERB
inlawrev-27450	860	36	to	to	PART
inlawrev-27450	860	37	comply	comply	VERB
inlawrev-27450	860	38	with	with	ADP
inlawrev-27450	860	39	mandated	mandate	VERB
inlawrev-27450	860	40	procedures	procedure	NOUN
inlawrev-27450	860	41	,	,	PUNCT
inlawrev-27450	860	42	or	or	CCONJ
inlawrev-27450	860	43	lacked	lack	VERB
inlawrev-27450	860	44	support	support	NOUN
inlawrev-27450	860	45	by	by	ADP
inlawrev-27450	860	46	substantial	substantial	ADJ
inlawrev-27450	860	47	evidence.4	evidence.4	NOUN
inlawrev-27450	860	48	39	39	NUM
inlawrev-27450	860	49	accordingly	accordingly	ADV
inlawrev-27450	860	50	,	,	PUNCT
inlawrev-27450	860	51	the	the	DET
inlawrev-27450	860	52	tax	tax	NOUN
inlawrev-27450	860	53	court	court	NOUN
inlawrev-27450	860	54	affirmed	affirm	VERB
inlawrev-27450	860	55	the	the	DET
inlawrev-27450	860	56	ibtr	ibtr	NOUN
inlawrev-27450	860	57	’s	’s	PART
inlawrev-27450	860	58	determination.440	determination.440	PROPN
inlawrev-27450	860	59	b.	b.	PROPN
inlawrev-27450	860	60	income	income	PROPN
inlawrev-27450	860	61	tax	tax	NOUN
inlawrev-27450	860	62	case	case	NOUN
inlawrev-27450	860	63	1	1	NUM
inlawrev-27450	860	64	.	.	PUNCT
inlawrev-27450	860	65	joseph	joseph	PROPN
inlawrev-27450	860	66	r	r	PROPN
inlawrev-27450	860	67	guy	guy	PROPN
inlawrev-27450	860	68	,	,	PUNCT
inlawrev-27450	860	69	p.c	p.c	PROPN
inlawrev-27450	860	70	.	.	PROPN
inlawrev-27450	861	1	v.	v.	PROPN
inlawrev-27450	861	2	department	department	PROPN
inlawrev-27450	861	3	of	of	ADP
inlawrev-27450	861	4	state	state	NOUN
inlawrev-27450	861	5	revenue.4	revenue.4	VERB
inlawrev-27450	861	6	4	4	NUM
inlawrev-27450	861	7	1	1	NUM
inlawrev-27450	861	8	—	—	PUNCT
inlawrev-27450	861	9	the	the	DET
inlawrev-27450	861	10	tax	tax	NOUN
inlawrev-27450	861	11	court	court	NOUN
inlawrev-27450	861	12	in	in	ADP
inlawrev-27450	861	13	guy	guy	NOUN
inlawrev-27450	861	14	considered	consider	VERB
inlawrev-27450	861	15	whether	whether	SCONJ
inlawrev-27450	861	16	the	the	DET
inlawrev-27450	861	17	department	department	NOUN
inlawrev-27450	861	18	’s	’s	PART
inlawrev-27450	861	19	notice	notice	NOUN
inlawrev-27450	861	20	of	of	ADP
inlawrev-27450	861	21	a	a	DET
inlawrev-27450	861	22	tax	tax	NOUN
inlawrev-27450	861	23	balance	balance	NOUN
inlawrev-27450	861	24	due	due	ADP
inlawrev-27450	861	25	constituted	constitute	VERB
inlawrev-27450	861	26	a	a	DET
inlawrev-27450	861	27	final	final	ADJ
inlawrev-27450	861	28	determination	determination	NOUN
inlawrev-27450	861	29	,	,	PUNCT
inlawrev-27450	861	30	thereby	thereby	ADV
inlawrev-27450	861	31	invoking	invoke	VERB
inlawrev-27450	861	32	the	the	DET
inlawrev-27450	861	33	court	court	NOUN
inlawrev-27450	861	34	’s	’s	PART
inlawrev-27450	861	35	subject	subject	NOUN
inlawrev-27450	861	36	matter	matter	NOUN
inlawrev-27450	861	37	jurisdiction	jurisdiction	NOUN
inlawrev-27450	861	38	over	over	ADP
inlawrev-27450	861	39	the	the	DET
inlawrev-27450	861	40	taxpayer	taxpayer	NOUN
inlawrev-27450	861	41	’s	’s	PART
inlawrev-27450	861	42	appeal	appeal	NOUN
inlawrev-27450	861	43	of	of	ADP
inlawrev-27450	861	44	the	the	DET
inlawrev-27450	861	45	notice.442	notice.442	NUM
inlawrev-27450	861	46	in	in	ADP
inlawrev-27450	861	47	november	november	PROPN
inlawrev-27450	861	48	2021	2021	NUM
inlawrev-27450	861	49	,	,	PUNCT
inlawrev-27450	861	50	joseph	joseph	PROPN
inlawrev-27450	861	51	r.	r.	PROPN
inlawrev-27450	861	52	guy	guy	PROPN
inlawrev-27450	861	53	,	,	PUNCT
inlawrev-27450	861	54	p.c	p.c	PROPN
inlawrev-27450	861	55	.	.	PROPN
inlawrev-27450	861	56	(	(	PUNCT
inlawrev-27450	861	57	guy	guy	NOUN
inlawrev-27450	861	58	)	)	PUNCT
inlawrev-27450	861	59	“	"	PUNCT
inlawrev-27450	861	60	electronically	electronically	ADV
inlawrev-27450	861	61	filed	file	VERB
inlawrev-27450	861	62	a	a	DET
inlawrev-27450	861	63	withholding	withholding	NOUN
inlawrev-27450	861	64	tax	tax	NOUN
inlawrev-27450	861	65	return	return	NOUN
inlawrev-27450	861	66	for	for	ADP
inlawrev-27450	861	67	the	the	DET
inlawrev-27450	861	68	period	period	NOUN
inlawrev-27450	861	69	from	from	ADP
inlawrev-27450	861	70	september	september	PROPN
inlawrev-27450	861	71	1	1	NUM
inlawrev-27450	861	72	,	,	PUNCT
inlawrev-27450	861	73	2021	2021	NUM
inlawrev-27450	861	74	,	,	PUNCT
inlawrev-27450	861	75	to	to	ADP
inlawrev-27450	861	76	september	september	PROPN
inlawrev-27450	861	77	30	30	NUM
inlawrev-27450	861	78	,	,	PUNCT
inlawrev-27450	861	79	2021.”443	2021.”443	NUM
inlawrev-27450	861	80	at	at	ADP
inlawrev-27450	861	81	that	that	DET
inlawrev-27450	861	82	same	same	ADJ
inlawrev-27450	861	83	time	time	NOUN
inlawrev-27450	861	84	,	,	PUNCT
inlawrev-27450	861	85	“	"	PUNCT
inlawrev-27450	861	86	guy	guy	NOUN
inlawrev-27450	861	87	paid	pay	VERB
inlawrev-27450	861	88	the	the	DET
inlawrev-27450	861	89	corresponding	corresponding	ADJ
inlawrev-27450	861	90	tax	tax	NOUN
inlawrev-27450	861	91	liability	liability	NOUN
inlawrev-27450	861	92	of	of	ADP
inlawrev-27450	861	93	$	$	SYM
inlawrev-27450	861	94	688.26	688.26	NUM
inlawrev-27450	861	95	to	to	ADP
inlawrev-27450	861	96	the	the	DET
inlawrev-27450	861	97	department	department	NOUN
inlawrev-27450	861	98	.	.	PUNCT
inlawrev-27450	861	99	”444	”444	PROPN
inlawrev-27450	861	100	in	in	ADP
inlawrev-27450	861	101	december	december	PROPN
inlawrev-27450	861	102	2021	2021	NUM
inlawrev-27450	861	103	,	,	PUNCT
inlawrev-27450	861	104	the	the	DET
inlawrev-27450	861	105	department	department	NOUN
inlawrev-27450	861	106	of	of	ADP
inlawrev-27450	861	107	state	state	PROPN
inlawrev-27450	861	108	revenue	revenue	NOUN
inlawrev-27450	861	109	(	(	PUNCT
inlawrev-27450	861	110	department	department	NOUN
inlawrev-27450	861	111	)	)	PUNCT
inlawrev-27450	861	112	“	"	PUNCT
inlawrev-27450	861	113	sent	send	VERB
inlawrev-27450	861	114	guy	guy	NOUN
inlawrev-27450	861	115	a	a	DET
inlawrev-27450	861	116	‘	'	PUNCT
inlawrev-27450	861	117	notice	notice	NOUN
inlawrev-27450	861	118	of	of	ADP
inlawrev-27450	861	119	failure	failure	NOUN
inlawrev-27450	861	120	to	to	PART
inlawrev-27450	861	121	file	file	VERB
inlawrev-27450	861	122	,	,	PUNCT
inlawrev-27450	861	123	’	'	PUNCT
inlawrev-27450	861	124	(	(	PUNCT
inlawrev-27450	861	125	notice	notice	NOUN
inlawrev-27450	861	126	)	)	PUNCT
inlawrev-27450	861	127	stating	state	VERB
inlawrev-27450	861	128	that	that	SCONJ
inlawrev-27450	861	129	”	"	PUNCT
inlawrev-27450	861	130	he	he	PRON
inlawrev-27450	861	131	failed	fail	VERB
inlawrev-27450	861	132	to	to	PART
inlawrev-27450	861	133	submit	submit	VERB
inlawrev-27450	861	134	“	"	PUNCT
inlawrev-27450	861	135	a	a	DET
inlawrev-27450	861	136	withholding	withholding	NOUN
inlawrev-27450	861	137	tax	tax	NOUN
inlawrev-27450	861	138	return	return	NOUN
inlawrev-27450	861	139	for	for	ADP
inlawrev-27450	861	140	the	the	DET
inlawrev-27450	861	141	period	period	NOUN
inlawrev-27450	861	142	at	at	ADP
inlawrev-27450	861	143	issue	issue	NOUN
inlawrev-27450	861	144	and	and	CCONJ
inlawrev-27450	861	145	,	,	PUNCT
inlawrev-27450	861	146	if	if	SCONJ
inlawrev-27450	861	147	the	the	DET
inlawrev-27450	861	148	return	return	NOUN
inlawrev-27450	861	149	was	be	AUX
inlawrev-27450	861	150	not	not	PART
inlawrev-27450	861	151	filed	file	VERB
inlawrev-27450	861	152	by	by	ADP
inlawrev-27450	861	153	january	january	PROPN
inlawrev-27450	861	154	2022	2022	NUM
inlawrev-27450	861	155	,	,	PUNCT
inlawrev-27450	861	156	the	the	DET
inlawrev-27450	861	157	department	department	NOUN
inlawrev-27450	861	158	would	would	AUX
inlawrev-27450	861	159	[	[	X
inlawrev-27450	861	160	issue	issue	VERB
inlawrev-27450	861	161	him	he	PRON
inlawrev-27450	861	162	a	a	DET
inlawrev-27450	861	163	best	good	ADJ
inlawrev-27450	861	164	-	-	PUNCT
inlawrev-27450	861	165	information	information	NOUN
inlawrev-27450	861	166	assessment	assessment	NOUN
inlawrev-27450	861	167	]	]	PUNCT
inlawrev-27450	861	168	(	(	PUNCT
inlawrev-27450	861	169	bia).”445	bia).”445	NOUN
inlawrev-27450	861	170	“	"	PUNCT
inlawrev-27450	861	171	the	the	DET
inlawrev-27450	861	172	notice	notice	NOUN
inlawrev-27450	861	173	also	also	ADV
inlawrev-27450	861	174	stated	state	VERB
inlawrev-27450	861	175	that	that	SCONJ
inlawrev-27450	861	176	if	if	SCONJ
inlawrev-27450	861	177	guy	guy	NOUN
inlawrev-27450	861	178	had	have	VERB
inlawrev-27450	861	179	a	a	DET
inlawrev-27450	861	180	tax	tax	NOUN
inlawrev-27450	861	181	liability	liability	NOUN
inlawrev-27450	861	182	for	for	ADP
inlawrev-27450	861	183	the	the	DET
inlawrev-27450	861	184	period	period	NOUN
inlawrev-27450	861	185	at	at	ADP
inlawrev-27450	861	186	issue	issue	NOUN
inlawrev-27450	861	187	,	,	PUNCT
inlawrev-27450	861	188	‘	'	PUNCT
inlawrev-27450	861	189	a	a	DET
inlawrev-27450	861	190	20	20	NUM
inlawrev-27450	861	191	%	%	NOUN
inlawrev-27450	861	192	penalty	penalty	NOUN
inlawrev-27450	861	193	[	[	X
inlawrev-27450	861	194	would	would	AUX
inlawrev-27450	861	195	]	]	PUNCT
inlawrev-27450	861	196	be	be	AUX
inlawrev-27450	861	197	assessed	assess	VERB
inlawrev-27450	861	198	and	and	CCONJ
inlawrev-27450	861	199	interest	interest	NOUN
inlawrev-27450	861	200	would	would	AUX
inlawrev-27450	861	201	accrue	accrue	VERB
inlawrev-27450	861	202	from	from	ADP
inlawrev-27450	861	203	the	the	DET
inlawrev-27450	861	204	date	date	NOUN
inlawrev-27450	861	205	the	the	DET
inlawrev-27450	861	206	return	return	NOUN
inlawrev-27450	861	207	was	be	AUX
inlawrev-27450	861	208	due	due	ADJ
inlawrev-27450	861	209	.	.	PUNCT
inlawrev-27450	861	210	’”446	’”446	PROPN
inlawrev-27450	861	211	in	in	ADP
inlawrev-27450	861	212	december	december	PROPN
inlawrev-27450	861	213	2021	2021	NUM
inlawrev-27450	861	214	,	,	PUNCT
inlawrev-27450	861	215	guy	guy	NOUN
inlawrev-27450	861	216	responded	respond	VERB
inlawrev-27450	861	217	to	to	ADP
inlawrev-27450	861	218	the	the	DET
inlawrev-27450	861	219	department	department	NOUN
inlawrev-27450	861	220	,	,	PUNCT
inlawrev-27450	861	221	explaining	explain	VERB
inlawrev-27450	861	222	that	that	SCONJ
inlawrev-27450	861	223	he	he	PRON
inlawrev-27450	861	224	had	have	AUX
inlawrev-27450	861	225	“	"	PUNCT
inlawrev-27450	861	226	filed	file	VERB
inlawrev-27450	861	227	a	a	DET
inlawrev-27450	861	228	withholding	withholding	NOUN
inlawrev-27450	861	229	tax	tax	NOUN
inlawrev-27450	861	230	return	return	NOUN
inlawrev-27450	861	231	for	for	ADP
inlawrev-27450	861	232	the	the	DET
inlawrev-27450	861	233	period	period	NOUN
inlawrev-27450	861	234	at	at	ADP
inlawrev-27450	861	235	issue	issue	NOUN
inlawrev-27450	861	236	,	,	PUNCT
inlawrev-27450	861	237	but	but	CCONJ
inlawrev-27450	861	238	mistakenly	mistakenly	ADV
inlawrev-27450	861	239	labeled	label	VERB
inlawrev-27450	861	240	it	it	PRON
inlawrev-27450	861	241	for	for	ADP
inlawrev-27450	861	242	the	the	DET
inlawrev-27450	861	243	october	october	PROPN
inlawrev-27450	861	244	2021	2021	NUM
inlawrev-27450	861	245	tax	tax	NOUN
inlawrev-27450	861	246	period	period	NOUN
inlawrev-27450	861	247	.	.	PUNCT
inlawrev-27450	862	1	”447	”447	PROPN
inlawrev-27450	862	2	guy	guy	NOUN
inlawrev-27450	862	3	provided	provide	VERB
inlawrev-27450	862	4	the	the	DET
inlawrev-27450	862	5	department	department	NOUN
inlawrev-27450	862	6	with	with	ADP
inlawrev-27450	862	7	his	his	PRON
inlawrev-27450	862	8	september	september	PROPN
inlawrev-27450	862	9	and	and	CCONJ
inlawrev-27450	862	10	october	october	PROPN
inlawrev-27450	862	11	2021	2021	NUM
inlawrev-27450	862	12	payroll	payroll	NOUN
inlawrev-27450	862	13	ledgers	ledger	NOUN
inlawrev-27450	862	14	and	and	CCONJ
inlawrev-27450	862	15	the	the	DET
inlawrev-27450	862	16	related	relate	VERB
inlawrev-27450	862	17	electronic	electronic	ADJ
inlawrev-27450	862	18	payment	payment	NOUN
inlawrev-27450	862	19	receipts	receipt	NOUN
inlawrev-27450	862	20	to	to	PART
inlawrev-27450	862	21	show	show	VERB
inlawrev-27450	862	22	that	that	SCONJ
inlawrev-27450	862	23	he	he	PRON
inlawrev-27450	862	24	“	"	PUNCT
inlawrev-27450	862	25	already	already	ADV
inlawrev-27450	862	26	paid	pay	VERB
inlawrev-27450	862	27	the	the	DET
inlawrev-27450	862	28	withholding	withholding	NOUN
inlawrev-27450	862	29	tax	tax	NOUN
inlawrev-27450	862	30	liability	liability	NOUN
inlawrev-27450	862	31	of	of	ADP
inlawrev-27450	862	32	$	$	SYM
inlawrev-27450	862	33	688.26	688.26	NUM
inlawrev-27450	862	34	for	for	ADP
inlawrev-27450	862	35	437	437	NUM
inlawrev-27450	862	36	.	.	PUNCT
inlawrev-27450	863	1	i	i	PRON
inlawrev-27450	863	2	d.	d.	PROPN
inlawrev-27450	863	3	(	(	PUNCT
inlawrev-27450	863	4	citing	cite	VERB
inlawrev-27450	863	5	ind	ind	NOUN
inlawrev-27450	863	6	.	.	PUNCT
inlawrev-27450	864	1	code	code	PROPN
inlawrev-27450	864	2	§	§	PROPN
inlawrev-27450	864	3	33	33	NUM
inlawrev-27450	864	4	-	-	SYM
inlawrev-27450	864	5	26	26	NUM
inlawrev-27450	864	6	-	-	PUNCT
inlawrev-27450	864	7	6	6	NUM
inlawrev-27450	864	8	-	-	PUNCT
inlawrev-27450	864	9	5(b	5(b	NUM
inlawrev-27450	864	10	)	)	PUNCT
inlawrev-27450	864	11	)	)	PUNCT
inlawrev-27450	864	12	.	.	PUNCT
inlawrev-27450	865	1	438	438	NUM
inlawrev-27450	865	2	.	.	PUNCT
inlawrev-27450	866	1	i	i	PRON
inlawrev-27450	866	2	d.	d.	PROPN
inlawrev-27450	866	3	at	at	ADP
inlawrev-27450	866	4	1236	1236	NUM
inlawrev-27450	866	5	-	-	SYM
inlawrev-27450	866	6	37	37	NUM
inlawrev-27450	866	7	.	.	PUNCT
inlawrev-27450	867	1	439	439	NUM
inlawrev-27450	867	2	.	.	PUNCT
inlawrev-27450	868	1	i	i	PRON
inlawrev-27450	868	2	d.	d.	PROPN
inlawrev-27450	868	3	at	at	ADP
inlawrev-27450	868	4	1237	1237	NUM
inlawrev-27450	868	5	.	.	PUNCT
inlawrev-27450	869	1	440	440	NUM
inlawrev-27450	869	2	.	.	PUNCT
inlawrev-27450	870	1	i	i	PRON
inlawrev-27450	870	2	d.	d.	PROPN
inlawrev-27450	870	3	441	441	NUM
inlawrev-27450	870	4	.	.	PUNCT
inlawrev-27450	870	5	188	188	NUM
inlawrev-27450	870	6	n.e.3d	n.e.3d	NUM
inlawrev-27450	870	7	74	74	NUM
inlawrev-27450	870	8	(	(	PUNCT
inlawrev-27450	870	9	ind	ind	NOUN
inlawrev-27450	870	10	.	.	PUNCT
inlawrev-27450	871	1	t.c	t.c	PROPN
inlawrev-27450	871	2	.	.	PROPN
inlawrev-27450	871	3	2022	2022	NUM
inlawrev-27450	871	4	)	)	PUNCT
inlawrev-27450	871	5	.	.	PUNCT
inlawrev-27450	872	1	442	442	NUM
inlawrev-27450	872	2	.	.	PUNCT
inlawrev-27450	873	1	i	i	PRON
inlawrev-27450	873	2	d.	d.	PROPN
inlawrev-27450	873	3	at	at	ADP
inlawrev-27450	873	4	78	78	NUM
inlawrev-27450	873	5	.	.	PUNCT
inlawrev-27450	874	1	443	443	NUM
inlawrev-27450	874	2	.	.	PUNCT
inlawrev-27450	875	1	i	i	PRON
inlawrev-27450	875	2	d.	d.	PROPN
inlawrev-27450	875	3	at	at	ADP
inlawrev-27450	875	4	75	75	NUM
inlawrev-27450	875	5	.	.	PUNCT
inlawrev-27450	875	6	444	444	NUM
inlawrev-27450	875	7	.	.	PUNCT
inlawrev-27450	876	1	i	i	PRON
inlawrev-27450	876	2	d.	d.	PROPN
inlawrev-27450	876	3	at	at	ADP
inlawrev-27450	876	4	76	76	NUM
inlawrev-27450	876	5	.	.	PUNCT
inlawrev-27450	877	1	445	445	NUM
inlawrev-27450	877	2	.	.	PUNCT
inlawrev-27450	878	1	i	i	PRON
inlawrev-27450	878	2	d.	d.	PROPN
inlawrev-27450	878	3	446	446	NUM
inlawrev-27450	878	4	.	.	PUNCT
inlawrev-27450	879	1	i	i	PRON
inlawrev-27450	879	2	d.	d.	PROPN
inlawrev-27450	879	3	447	447	NUM
inlawrev-27450	879	4	.	.	PUNCT
inlawrev-27450	880	1	i	i	PRON
inlawrev-27450	880	2	d.	d.	PROPN
inlawrev-27450	880	3	2023	2023	NUM
inlawrev-27450	880	4	]	]	PUNCT
inlawrev-27450	880	5	tax	tax	NOUN
inlawrev-27450	880	6	law	law	NOUN
inlawrev-27450	880	7	863	863	NUM
inlawrev-27450	880	8	the	the	DET
inlawrev-27450	880	9	period	period	NOUN
inlawrev-27450	880	10	at	at	ADP
inlawrev-27450	880	11	issue	issue	NOUN
inlawrev-27450	880	12	and	and	CCONJ
inlawrev-27450	880	13	$	$	SYM
inlawrev-27450	880	14	984.03	984.03	NUM
inlawrev-27450	880	15	for	for	ADP
inlawrev-27450	880	16	the	the	DET
inlawrev-27450	880	17	october	october	PROPN
inlawrev-27450	880	18	2021	2021	NUM
inlawrev-27450	880	19	tax	tax	NOUN
inlawrev-27450	880	20	period	period	NOUN
inlawrev-27450	880	21	.	.	PUNCT
inlawrev-27450	880	22	”448	”448	PUNCT
inlawrev-27450	881	1	the	the	DET
inlawrev-27450	881	2	department	department	NOUN
inlawrev-27450	881	3	did	do	AUX
inlawrev-27450	881	4	not	not	PART
inlawrev-27450	881	5	respond	respond	VERB
inlawrev-27450	881	6	to	to	ADP
inlawrev-27450	881	7	guy	guy	NOUN
inlawrev-27450	881	8	’s	’s	PART
inlawrev-27450	881	9	explanation.449	explanation.449	NOUN
inlawrev-27450	881	10	on	on	ADP
inlawrev-27450	881	11	january	january	PROPN
inlawrev-27450	881	12	20	20	NUM
inlawrev-27450	881	13	,	,	PUNCT
inlawrev-27450	881	14	2022	2022	NUM
inlawrev-27450	881	15	,	,	PUNCT
inlawrev-27450	881	16	when	when	SCONJ
inlawrev-27450	881	17	using	use	VERB
inlawrev-27450	881	18	the	the	DET
inlawrev-27450	881	19	department	department	NOUN
inlawrev-27450	881	20	’s	’s	PART
inlawrev-27450	881	21	electronic	electronic	ADJ
inlawrev-27450	881	22	tax	tax	NOUN
inlawrev-27450	881	23	filing	filing	NOUN
inlawrev-27450	881	24	system450	system450	PROPN
inlawrev-27450	881	25	“	"	PUNCT
inlawrev-27450	881	26	to	to	PART
inlawrev-27450	881	27	file	file	VERB
inlawrev-27450	881	28	a	a	DET
inlawrev-27450	881	29	withholding	withholding	NOUN
inlawrev-27450	881	30	tax	tax	NOUN
inlawrev-27450	881	31	reconciliation	reconciliation	NOUN
inlawrev-27450	881	32	form	form	NOUN
inlawrev-27450	881	33	[	[	PUNCT
inlawrev-27450	881	34	]	]	X
inlawrev-27450	881	35	for	for	ADP
inlawrev-27450	881	36	the	the	DET
inlawrev-27450	881	37	december	december	PROPN
inlawrev-27450	881	38	2021	2021	NUM
inlawrev-27450	881	39	tax	tax	NOUN
inlawrev-27450	881	40	period	period	NOUN
inlawrev-27450	881	41	,	,	PUNCT
inlawrev-27450	881	42	guy	guy	NOUN
inlawrev-27450	881	43	discovered	discover	VERB
inlawrev-27450	881	44	that	that	SCONJ
inlawrev-27450	881	45	the	the	DET
inlawrev-27450	881	46	department	department	NOUN
inlawrev-27450	881	47	’s	’s	PART
inlawrev-27450	881	48	records	record	NOUN
inlawrev-27450	881	49	indicated	indicate	VERB
inlawrev-27450	881	50	his	his	PRON
inlawrev-27450	881	51	having	have	VERB
inlawrev-27450	881	52	an	an	DET
inlawrev-27450	881	53	outstanding	outstanding	ADJ
inlawrev-27450	881	54	withholding	withholding	NOUN
inlawrev-27450	881	55	tax	tax	NOUN
inlawrev-27450	881	56	liability	liability	NOUN
inlawrev-27450	881	57	of	of	ADP
inlawrev-27450	881	58	$	$	SYM
inlawrev-27450	881	59	1,273.22	1,273.22	NUM
inlawrev-27450	881	60	for	for	ADP
inlawrev-27450	881	61	the	the	DET
inlawrev-27450	881	62	period	period	NOUN
inlawrev-27450	881	63	at	at	ADP
inlawrev-27450	881	64	issue	issue	NOUN
inlawrev-27450	881	65	.	.	PUNCT
inlawrev-27450	882	1	”451	”451	NUM
inlawrev-27450	882	2	guy	guy	NOUN
inlawrev-27450	882	3	promptly	promptly	ADV
inlawrev-27450	882	4	contacted	contact	VERB
inlawrev-27450	882	5	the	the	DET
inlawrev-27450	882	6	department	department	NOUN
inlawrev-27450	882	7	,	,	PUNCT
inlawrev-27450	882	8	notifying	notify	VERB
inlawrev-27450	882	9	it	it	PRON
inlawrev-27450	882	10	that	that	SCONJ
inlawrev-27450	882	11	,	,	PUNCT
inlawrev-27450	882	12	contrary	contrary	ADV
inlawrev-27450	882	13	to	to	ADP
inlawrev-27450	882	14	its	its	PRON
inlawrev-27450	882	15	electronic	electronic	ADJ
inlawrev-27450	882	16	records	record	NOUN
inlawrev-27450	882	17	,	,	PUNCT
inlawrev-27450	882	18	he	he	PRON
inlawrev-27450	882	19	had	have	AUX
inlawrev-27450	882	20	filed	file	VERB
inlawrev-27450	882	21	the	the	DET
inlawrev-27450	882	22	required	require	VERB
inlawrev-27450	882	23	withholding	withholding	NOUN
inlawrev-27450	882	24	returns	return	NOUN
inlawrev-27450	882	25	and	and	CCONJ
inlawrev-27450	882	26	paid	pay	VERB
inlawrev-27450	882	27	all	all	DET
inlawrev-27450	882	28	the	the	DET
inlawrev-27450	882	29	withholding	withholding	NOUN
inlawrev-27450	882	30	taxes.452	taxes.452	NOUN
inlawrev-27450	882	31	the	the	DET
inlawrev-27450	882	32	department	department	NOUN
inlawrev-27450	882	33	responded	respond	VERB
inlawrev-27450	882	34	,	,	PUNCT
inlawrev-27450	882	35	instructing	instruct	VERB
inlawrev-27450	882	36	guy	guy	NOUN
inlawrev-27450	882	37	to	to	PART
inlawrev-27450	882	38	send	send	VERB
inlawrev-27450	882	39	a	a	DET
inlawrev-27450	882	40	message	message	NOUN
inlawrev-27450	882	41	through	through	ADP
inlawrev-27450	882	42	the	the	DET
inlawrev-27450	882	43	electronic	electronic	ADJ
inlawrev-27450	882	44	filing	filing	NOUN
inlawrev-27450	882	45	system	system	NOUN
inlawrev-27450	882	46	“	"	PUNCT
inlawrev-27450	882	47	to	to	PART
inlawrev-27450	882	48	receive	receive	VERB
inlawrev-27450	882	49	assistance	assistance	NOUN
inlawrev-27450	882	50	with	with	ADP
inlawrev-27450	882	51	the	the	DET
inlawrev-27450	882	52	issue	issue	NOUN
inlawrev-27450	882	53	.	.	PUNCT
inlawrev-27450	883	1	”453	”453	NOUN
inlawrev-27450	883	2	it	it	PRON
inlawrev-27450	883	3	is	be	AUX
inlawrev-27450	883	4	unknown	unknown	ADJ
inlawrev-27450	883	5	whether	whether	SCONJ
inlawrev-27450	883	6	guy	guy	NOUN
inlawrev-27450	883	7	followed	follow	VERB
inlawrev-27450	883	8	the	the	DET
inlawrev-27450	883	9	department	department	NOUN
inlawrev-27450	883	10	’s	’s	PART
inlawrev-27450	883	11	instructions.454	instructions.454	NOUN
inlawrev-27450	883	12	in	in	ADP
inlawrev-27450	883	13	february	february	PROPN
inlawrev-27450	883	14	2022	2022	NUM
inlawrev-27450	883	15	,	,	PUNCT
inlawrev-27450	883	16	“	"	PUNCT
inlawrev-27450	883	17	the	the	DET
inlawrev-27450	883	18	department	department	NOUN
inlawrev-27450	883	19	sent	send	VERB
inlawrev-27450	883	20	guy	guy	NOUN
inlawrev-27450	883	21	a	a	DET
inlawrev-27450	883	22	‘	'	PUNCT
inlawrev-27450	883	23	statement	statement	NOUN
inlawrev-27450	883	24	of	of	ADP
inlawrev-27450	883	25	account	account	NOUN
inlawrev-27450	883	26	’	'	PUNCT
inlawrev-27450	883	27	and	and	CCONJ
inlawrev-27450	883	28	a	a	DET
inlawrev-27450	883	29	‘	'	PUNCT
inlawrev-27450	883	30	notice	notice	NOUN
inlawrev-27450	883	31	of	of	ADP
inlawrev-27450	883	32	proposed	propose	VERB
inlawrev-27450	883	33	assessment	assessment	NOUN
inlawrev-27450	883	34	’	'	PUNCT
inlawrev-27450	883	35	stating	state	VERB
inlawrev-27450	883	36	that	that	SCONJ
inlawrev-27450	883	37	[	[	X
inlawrev-27450	883	38	he	he	PRON
inlawrev-27450	883	39	]	]	PUNCT
inlawrev-27450	883	40	owed	owe	VERB
inlawrev-27450	883	41	additional	additional	ADJ
inlawrev-27450	883	42	withholding	withholding	NOUN
inlawrev-27450	883	43	tax	tax	NOUN
inlawrev-27450	883	44	,	,	PUNCT
inlawrev-27450	883	45	penalties	penalty	NOUN
inlawrev-27450	883	46	,	,	PUNCT
inlawrev-27450	883	47	and	and	CCONJ
inlawrev-27450	883	48	interest	interest	NOUN
inlawrev-27450	883	49	in	in	ADP
inlawrev-27450	883	50	the	the	DET
inlawrev-27450	883	51	amount	amount	NOUN
inlawrev-27450	883	52	of	of	ADP
inlawrev-27450	883	53	$	$	SYM
inlawrev-27450	883	54	1,409.77	1,409.77	NUM
inlawrev-27450	883	55	for	for	ADP
inlawrev-27450	883	56	the	the	DET
inlawrev-27450	883	57	period	period	NOUN
inlawrev-27450	883	58	at	at	ADP
inlawrev-27450	883	59	issue	issue	NOUN
inlawrev-27450	883	60	.	.	PUNCT
inlawrev-27450	884	1	”455	”455	PUNCT
inlawrev-27450	885	1	additionally	additionally	ADV
inlawrev-27450	885	2	,	,	PUNCT
inlawrev-27450	885	3	the	the	DET
inlawrev-27450	885	4	notice	notice	NOUN
inlawrev-27450	885	5	informed	inform	VERB
inlawrev-27450	885	6	him	he	PRON
inlawrev-27450	885	7	that	that	SCONJ
inlawrev-27450	885	8	he	he	PRON
inlawrev-27450	885	9	could	could	AUX
inlawrev-27450	885	10	protest	protest	VERB
inlawrev-27450	885	11	the	the	DET
inlawrev-27450	885	12	assessment	assessment	NOUN
inlawrev-27450	885	13	in	in	ADP
inlawrev-27450	885	14	writing	write	VERB
inlawrev-27450	885	15	within	within	ADP
inlawrev-27450	885	16	60	60	NUM
inlawrev-27450	885	17	days	day	NOUN
inlawrev-27450	885	18	of	of	ADP
inlawrev-27450	885	19	its	its	PRON
inlawrev-27450	885	20	issue	issue	NOUN
inlawrev-27450	885	21	date.456	date.456	PROPN
inlawrev-27450	885	22	in	in	ADP
inlawrev-27450	885	23	february	february	PROPN
inlawrev-27450	885	24	2021	2021	NUM
inlawrev-27450	885	25	,	,	PUNCT
inlawrev-27450	885	26	guy	guy	NOUN
inlawrev-27450	885	27	sent	send	VERB
inlawrev-27450	885	28	the	the	DET
inlawrev-27450	885	29	department	department	NOUN
inlawrev-27450	885	30	a	a	DET
inlawrev-27450	885	31	letter	letter	NOUN
inlawrev-27450	885	32	explaining	explain	VERB
inlawrev-27450	885	33	that	that	SCONJ
inlawrev-27450	885	34	the	the	DET
inlawrev-27450	885	35	bia	bia	PROPN
inlawrev-27450	885	36	assessment	assessment	NOUN
inlawrev-27450	885	37	had	have	AUX
inlawrev-27450	885	38	been	be	AUX
inlawrev-27450	885	39	erroneously	erroneously	ADV
inlawrev-27450	885	40	issued.457	issued.457	ADP
inlawrev-27450	885	41	the	the	DET
inlawrev-27450	885	42	department	department	NOUN
inlawrev-27450	885	43	answered	answer	VERB
inlawrev-27450	885	44	,	,	PUNCT
inlawrev-27450	885	45	confirming	confirm	VERB
inlawrev-27450	885	46	its	its	PRON
inlawrev-27450	885	47	receipt	receipt	NOUN
inlawrev-27450	885	48	of	of	ADP
inlawrev-27450	885	49	guy	guy	NOUN
inlawrev-27450	885	50	’s	’s	PART
inlawrev-27450	885	51	letter	letter	NOUN
inlawrev-27450	885	52	and	and	CCONJ
inlawrev-27450	885	53	explaining	explain	VERB
inlawrev-27450	885	54	that	that	SCONJ
inlawrev-27450	885	55	a	a	DET
inlawrev-27450	885	56	more	more	ADV
inlawrev-27450	885	57	complete	complete	ADJ
inlawrev-27450	885	58	response	response	NOUN
inlawrev-27450	885	59	would	would	AUX
inlawrev-27450	885	60	take	take	VERB
inlawrev-27450	885	61	up	up	ADP
inlawrev-27450	885	62	to	to	PART
inlawrev-27450	885	63	fifteen	fifteen	NUM
inlawrev-27450	885	64	business	business	NOUN
inlawrev-27450	885	65	days.458	days.458	NOUN
inlawrev-27450	885	66	in	in	ADP
inlawrev-27450	885	67	march	march	PROPN
inlawrev-27450	885	68	2022	2022	NUM
inlawrev-27450	885	69	,	,	PUNCT
inlawrev-27450	885	70	the	the	DET
inlawrev-27450	885	71	department	department	NOUN
inlawrev-27450	885	72	sent	send	VERB
inlawrev-27450	885	73	guy	guy	NOUN
inlawrev-27450	885	74	a	a	DET
inlawrev-27450	885	75	message	message	NOUN
inlawrev-27450	885	76	via	via	ADP
inlawrev-27450	885	77	the	the	DET
inlawrev-27450	885	78	electronic	electronic	ADJ
inlawrev-27450	885	79	filing	filing	NOUN
inlawrev-27450	885	80	system	system	NOUN
inlawrev-27450	885	81	explaining	explain	VERB
inlawrev-27450	885	82	the	the	DET
inlawrev-27450	885	83	various	various	ADJ
inlawrev-27450	885	84	adjustments	adjustment	NOUN
inlawrev-27450	885	85	it	it	PRON
inlawrev-27450	885	86	had	have	AUX
inlawrev-27450	885	87	performed	perform	VERB
inlawrev-27450	885	88	with	with	ADP
inlawrev-27450	885	89	regard	regard	NOUN
inlawrev-27450	885	90	to	to	ADP
inlawrev-27450	885	91	guy	guy	NOUN
inlawrev-27450	885	92	’s	’s	PART
inlawrev-27450	885	93	mislabeled	mislabele	VERB
inlawrev-27450	885	94	filings	filing	NOUN
inlawrev-27450	885	95	and	and	CCONJ
inlawrev-27450	885	96	payments.459	payments.459	NOUN
inlawrev-27450	885	97	soon	soon	ADV
inlawrev-27450	885	98	after	after	ADP
inlawrev-27450	885	99	this	this	PRON
inlawrev-27450	885	100	,	,	PUNCT
inlawrev-27450	885	101	in	in	ADP
inlawrev-27450	885	102	march	march	PROPN
inlawrev-27450	885	103	,	,	PUNCT
inlawrev-27450	885	104	“	"	PUNCT
inlawrev-27450	885	105	the	the	DET
inlawrev-27450	885	106	department	department	NOUN
inlawrev-27450	885	107	sent	send	VERB
inlawrev-27450	885	108	guy	guy	NOUN
inlawrev-27450	885	109	a	a	DET
inlawrev-27450	885	110	‘	'	PUNCT
inlawrev-27450	885	111	notice	notice	NOUN
inlawrev-27450	885	112	of	of	ADP
inlawrev-27450	885	113	balance	balance	NOUN
inlawrev-27450	885	114	due	due	ADJ
inlawrev-27450	885	115	’	'	PUNCT
inlawrev-27450	885	116	(	(	PUNCT
inlawrev-27450	885	117	second	second	ADJ
inlawrev-27450	885	118	notice	notice	NOUN
inlawrev-27450	885	119	)	)	PUNCT
inlawrev-27450	885	120	that	that	PRON
inlawrev-27450	885	121	reduced	reduce	VERB
inlawrev-27450	885	122	guy	guy	NOUN
inlawrev-27450	885	123	’s	’s	PART
inlawrev-27450	885	124	withholding	withholding	NOUN
inlawrev-27450	885	125	tax	tax	NOUN
inlawrev-27450	885	126	liability	liability	NOUN
inlawrev-27450	885	127	for	for	ADP
inlawrev-27450	885	128	the	the	DET
inlawrev-27450	885	129	period	period	NOUN
inlawrev-27450	885	130	at	at	ADP
inlawrev-27450	885	131	issue	issue	NOUN
inlawrev-27450	885	132	from	from	ADP
inlawrev-27450	885	133	$	$	SYM
inlawrev-27450	885	134	1,266.52	1,266.52	NUM
inlawrev-27450	885	135	to	to	ADP
inlawrev-27450	885	136	$	$	SYM
inlawrev-27450	885	137	578.26.”460	578.26.”460	NUM
inlawrev-27450	885	138	before	before	SCONJ
inlawrev-27450	885	139	the	the	DET
inlawrev-27450	885	140	month	month	NOUN
inlawrev-27450	885	141	was	be	AUX
inlawrev-27450	885	142	out	out	ADV
inlawrev-27450	885	143	,	,	PUNCT
inlawrev-27450	885	144	guy	guy	NOUN
inlawrev-27450	885	145	challenged	challenge	VERB
inlawrev-27450	885	146	this	this	DET
inlawrev-27450	885	147	second	second	ADJ
inlawrev-27450	885	148	notice	notice	NOUN
inlawrev-27450	885	149	to	to	ADP
inlawrev-27450	885	150	the	the	DET
inlawrev-27450	885	151	tax	tax	NOUN
inlawrev-27450	885	152	court.461	court.461	NOUN
inlawrev-27450	885	153	the	the	DET
inlawrev-27450	885	154	department	department	NOUN
inlawrev-27450	885	155	filed	file	VERB
inlawrev-27450	885	156	an	an	DET
inlawrev-27450	885	157	ind	ind	NOUN
inlawrev-27450	885	158	.	.	PUNCT
inlawrev-27450	886	1	trail	trail	NOUN
inlawrev-27450	886	2	rule	rule	NOUN
inlawrev-27450	886	3	12(b)(1	12(b)(1	NUM
inlawrev-27450	886	4	)	)	PUNCT
inlawrev-27450	886	5	motion	motion	NOUN
inlawrev-27450	886	6	requesting	request	VERB
inlawrev-27450	886	7	that	that	SCONJ
inlawrev-27450	886	8	the	the	DET
inlawrev-27450	886	9	court	court	NOUN
inlawrev-27450	886	10	dismiss	dismiss	VERB
inlawrev-27450	886	11	guy	guy	NOUN
inlawrev-27450	886	12	’s	’s	PART
inlawrev-27450	886	13	case	case	NOUN
inlawrev-27450	886	14	for	for	ADP
inlawrev-27450	886	15	lack	lack	NOUN
inlawrev-27450	886	16	of	of	ADP
inlawrev-27450	886	17	subject	subject	ADJ
inlawrev-27450	886	18	matter	matter	NOUN
inlawrev-27450	887	1	jurisdiction.462	jurisdiction.462	PROPN
inlawrev-27450	887	2	the	the	DET
inlawrev-27450	887	3	tax	tax	NOUN
inlawrev-27450	887	4	court	court	NOUN
inlawrev-27450	887	5	noted	note	VERB
inlawrev-27450	887	6	that	that	SCONJ
inlawrev-27450	887	7	a	a	DET
inlawrev-27450	887	8	final	final	ADJ
inlawrev-27450	887	9	determination	determination	NOUN
inlawrev-27450	887	10	“	"	PUNCT
inlawrev-27450	887	11	is	be	AUX
inlawrev-27450	887	12	an	an	DET
inlawrev-27450	887	13	order	order	NOUN
inlawrev-27450	887	14	that	that	PRON
inlawrev-27450	887	15	determines	determine	VERB
inlawrev-27450	887	16	448	448	NUM
inlawrev-27450	887	17	.	.	PUNCT
inlawrev-27450	888	1	i	i	PRON
inlawrev-27450	888	2	d.	d.	PROPN
inlawrev-27450	888	3	449	449	NUM
inlawrev-27450	888	4	.	.	PUNCT
inlawrev-27450	889	1	i	i	PRON
inlawrev-27450	889	2	d.	d.	PROPN
inlawrev-27450	889	3	450	450	NUM
inlawrev-27450	889	4	.	.	PUNCT
inlawrev-27450	890	1	the	the	DET
inlawrev-27450	890	2	department	department	NOUN
inlawrev-27450	890	3	calls	call	VERB
inlawrev-27450	890	4	this	this	DET
inlawrev-27450	890	5	system	system	NOUN
inlawrev-27450	890	6	the	the	DET
inlawrev-27450	890	7	indiana	indiana	PROPN
inlawrev-27450	890	8	taxpayer	taxpayer	PROPN
inlawrev-27450	890	9	information	information	PROPN
inlawrev-27450	890	10	management	management	NOUN
inlawrev-27450	890	11	engine	engine	NOUN
inlawrev-27450	890	12	,	,	PUNCT
inlawrev-27450	890	13	or	or	CCONJ
inlawrev-27450	890	14	intime	intime	PROPN
inlawrev-27450	890	15	.	.	PUNCT
inlawrev-27450	891	1	451	451	NUM
inlawrev-27450	891	2	.	.	X
inlawrev-27450	892	1	guy	guy	NOUN
inlawrev-27450	892	2	,	,	PUNCT
inlawrev-27450	892	3	188	188	NUM
inlawrev-27450	892	4	n.e.3d	n.e.3d	NUM
inlawrev-27450	892	5	at	at	ADP
inlawrev-27450	892	6	76	76	NUM
inlawrev-27450	892	7	.	.	PUNCT
inlawrev-27450	893	1	452	452	NUM
inlawrev-27450	893	2	.	.	PUNCT
inlawrev-27450	894	1	i	i	PRON
inlawrev-27450	894	2	d.	d.	PROPN
inlawrev-27450	894	3	453	453	NUM
inlawrev-27450	894	4	.	.	PUNCT
inlawrev-27450	895	1	i	i	PRON
inlawrev-27450	895	2	d.	d.	PROPN
inlawrev-27450	895	3	454	454	NUM
inlawrev-27450	895	4	.	.	PUNCT
inlawrev-27450	896	1	i	i	PRON
inlawrev-27450	896	2	d.	d.	PROPN
inlawrev-27450	896	3	455	455	NUM
inlawrev-27450	896	4	.	.	PUNCT
inlawrev-27450	897	1	i	i	PRON
inlawrev-27450	897	2	d.	d.	PROPN
inlawrev-27450	897	3	456	456	NUM
inlawrev-27450	897	4	.	.	PUNCT
inlawrev-27450	898	1	i	i	PRON
inlawrev-27450	898	2	d.	d.	PROPN
inlawrev-27450	898	3	457	457	NUM
inlawrev-27450	898	4	.	.	PUNCT
inlawrev-27450	899	1	i	i	PRON
inlawrev-27450	899	2	d.	d.	PROPN
inlawrev-27450	899	3	458	458	NUM
inlawrev-27450	899	4	.	.	PUNCT
inlawrev-27450	900	1	i	i	PRON
inlawrev-27450	900	2	d.	d.	PROPN
inlawrev-27450	900	3	at	at	ADP
inlawrev-27450	900	4	77	77	NUM
inlawrev-27450	900	5	.	.	PUNCT
inlawrev-27450	901	1	459	459	NUM
inlawrev-27450	901	2	.	.	PUNCT
inlawrev-27450	902	1	i	i	PRON
inlawrev-27450	902	2	d.	d.	PROPN
inlawrev-27450	902	3	460	460	NUM
inlawrev-27450	902	4	.	.	PUNCT
inlawrev-27450	903	1	i	i	PRON
inlawrev-27450	903	2	d.	d.	PROPN
inlawrev-27450	903	3	461	461	NUM
inlawrev-27450	903	4	.	.	PUNCT
inlawrev-27450	904	1	i	i	PRON
inlawrev-27450	904	2	d.	d.	PROPN
inlawrev-27450	904	3	462	462	NUM
inlawrev-27450	904	4	.	.	PUNCT
inlawrev-27450	905	1	i	i	PRON
inlawrev-27450	905	2	d.	d.	PROPN
inlawrev-27450	905	3	864	864	NUM
inlawrev-27450	905	4	indiana	indiana	PROPN
inlawrev-27450	905	5	law	law	PROPN
inlawrev-27450	905	6	review	review	NOUN
inlawrev-27450	905	7	[	[	X
inlawrev-27450	905	8	vol	vol	NOUN
inlawrev-27450	905	9	.	.	PUNCT
inlawrev-27450	906	1	56:827	56:827	NUM
inlawrev-27450	907	1	the	the	DET
inlawrev-27450	907	2	rights	right	NOUN
inlawrev-27450	907	3	of	of	ADP
inlawrev-27450	907	4	,	,	PUNCT
inlawrev-27450	907	5	or	or	CCONJ
inlawrev-27450	907	6	imposes	impose	VERB
inlawrev-27450	907	7	obligations	obligation	NOUN
inlawrev-27450	907	8	on	on	ADP
inlawrev-27450	907	9	,	,	PUNCT
inlawrev-27450	907	10	the	the	DET
inlawrev-27450	907	11	parties	party	NOUN
inlawrev-27450	907	12	as	as	ADP
inlawrev-27450	907	13	a	a	DET
inlawrev-27450	907	14	consummation	consummation	NOUN
inlawrev-27450	907	15	of	of	ADP
inlawrev-27450	907	16	the	the	DET
inlawrev-27450	907	17	administrative	administrative	ADJ
inlawrev-27450	907	18	process	process	NOUN
inlawrev-27450	907	19	.	.	PUNCT
inlawrev-27450	908	1	”463	”463	PROPN
inlawrev-27450	909	1	while	while	SCONJ
inlawrev-27450	909	2	the	the	DET
inlawrev-27450	909	3	second	second	ADJ
inlawrev-27450	909	4	notice	notice	NOUN
inlawrev-27450	909	5	imposed	impose	VERB
inlawrev-27450	909	6	an	an	DET
inlawrev-27450	909	7	obligation	obligation	NOUN
inlawrev-27450	909	8	upon	upon	SCONJ
inlawrev-27450	909	9	guy	guy	NOUN
inlawrev-27450	909	10	to	to	PART
inlawrev-27450	909	11	pay	pay	VERB
inlawrev-27450	909	12	additional	additional	ADJ
inlawrev-27450	909	13	withholding	withholding	NOUN
inlawrev-27450	909	14	tax	tax	NOUN
inlawrev-27450	909	15	for	for	ADP
inlawrev-27450	909	16	the	the	DET
inlawrev-27450	909	17	period	period	NOUN
inlawrev-27450	909	18	at	at	ADP
inlawrev-27450	909	19	issue	issue	NOUN
inlawrev-27450	909	20	,	,	PUNCT
inlawrev-27450	909	21	“	"	PUNCT
inlawrev-27450	909	22	it	it	PRON
inlawrev-27450	909	23	did	do	AUX
inlawrev-27450	909	24	not	not	PART
inlawrev-27450	909	25	constitute	constitute	VERB
inlawrev-27450	909	26	a	a	DET
inlawrev-27450	909	27	final	final	ADJ
inlawrev-27450	909	28	determination	determination	NOUN
inlawrev-27450	909	29	because	because	SCONJ
inlawrev-27450	909	30	guy	guy	NOUN
inlawrev-27450	909	31	failed	fail	VERB
inlawrev-27450	909	32	to	to	PART
inlawrev-27450	909	33	initiate	initiate	VERB
inlawrev-27450	909	34	either	either	PRON
inlawrev-27450	909	35	of	of	ADP
inlawrev-27450	909	36	the	the	DET
inlawrev-27450	909	37	department	department	NOUN
inlawrev-27450	909	38	’s	’s	PART
inlawrev-27450	909	39	administrative	administrative	ADJ
inlawrev-27450	909	40	process	process	NOUN
inlawrev-27450	909	41	”	"	PUNCT
inlawrev-27450	909	42	for	for	ADP
inlawrev-27450	909	43	an	an	DET
inlawrev-27450	909	44	appeal.464	appeal.464	NOUN
inlawrev-27450	909	45	the	the	DET
inlawrev-27450	909	46	second	second	ADJ
inlawrev-27450	909	47	notice	notice	NOUN
inlawrev-27450	909	48	could	could	AUX
inlawrev-27450	909	49	not	not	PART
inlawrev-27450	909	50	constitute	constitute	VERB
inlawrev-27450	909	51	the	the	DET
inlawrev-27450	909	52	consummation	consummation	NOUN
inlawrev-27450	909	53	of	of	ADP
inlawrev-27450	909	54	a	a	DET
inlawrev-27450	909	55	process	process	NOUN
inlawrev-27450	909	56	that	that	PRON
inlawrev-27450	909	57	had	have	AUX
inlawrev-27450	909	58	never	never	ADV
inlawrev-27450	909	59	been	be	AUX
inlawrev-27450	909	60	initiated.465	initiated.465	ADJ
inlawrev-27450	909	61	because	because	SCONJ
inlawrev-27450	909	62	guy	guy	NOUN
inlawrev-27450	909	63	’s	’s	PART
inlawrev-27450	909	64	case	case	NOUN
inlawrev-27450	909	65	was	be	AUX
inlawrev-27450	909	66	not	not	PART
inlawrev-27450	909	67	an	an	DET
inlawrev-27450	909	68	original	original	ADJ
inlawrev-27450	909	69	tax	tax	NOUN
inlawrev-27450	909	70	appeal	appeal	NOUN
inlawrev-27450	909	71	subject	subject	ADJ
inlawrev-27450	909	72	to	to	ADP
inlawrev-27450	909	73	the	the	DET
inlawrev-27450	909	74	court	court	NOUN
inlawrev-27450	909	75	’s	’s	PART
inlawrev-27450	909	76	jurisdiction	jurisdiction	NOUN
inlawrev-27450	909	77	,	,	PUNCT
inlawrev-27450	909	78	the	the	DET
inlawrev-27450	909	79	tax	tax	NOUN
inlawrev-27450	909	80	court	court	NOUN
inlawrev-27450	909	81	granted	grant	VERB
inlawrev-27450	909	82	the	the	DET
inlawrev-27450	909	83	department	department	NOUN
inlawrev-27450	909	84	’s	’s	PART
inlawrev-27450	909	85	motion	motion	NOUN
inlawrev-27450	909	86	to	to	PART
inlawrev-27450	909	87	dismiss.466	dismiss.466	VERB
inlawrev-27450	909	88	463	463	NUM
inlawrev-27450	909	89	.	.	PUNCT
inlawrev-27450	910	1	i	i	PRON
inlawrev-27450	910	2	d.	d.	PROPN
inlawrev-27450	910	3	at	at	ADP
inlawrev-27450	910	4	78	78	NUM
inlawrev-27450	910	5	(	(	PUNCT
inlawrev-27450	910	6	quoting	quote	VERB
inlawrev-27450	910	7	garwood	garwood	PROPN
inlawrev-27450	910	8	v.	v.	ADP
inlawrev-27450	910	9	ind	ind	PROPN
inlawrev-27450	910	10	.	.	PUNCT
inlawrev-27450	911	1	dep’t	dep’t	NOUN
inlawrev-27450	911	2	of	of	ADP
inlawrev-27450	911	3	state	state	NOUN
inlawrev-27450	911	4	revenue	revenue	NOUN
inlawrev-27450	911	5	,	,	PUNCT
inlawrev-27450	911	6	939	939	NUM
inlawrev-27450	911	7	n.e.2d	n.e.2d	NOUN
inlawrev-27450	911	8	1150	1150	NUM
inlawrev-27450	911	9	,	,	PUNCT
inlawrev-27450	911	10	1155	1155	NUM
inlawrev-27450	911	11	(	(	PUNCT
inlawrev-27450	911	12	ind	ind	NOUN
inlawrev-27450	911	13	.	.	PUNCT
inlawrev-27450	912	1	t.c	t.c	PROPN
inlawrev-27450	912	2	.	.	PROPN
inlawrev-27450	912	3	2010	2010	NUM
inlawrev-27450	912	4	)	)	PUNCT
inlawrev-27450	912	5	)	)	PUNCT
inlawrev-27450	912	6	.	.	PUNCT
inlawrev-27450	913	1	464	464	NUM
inlawrev-27450	913	2	.	.	PUNCT
inlawrev-27450	914	1	i	i	PRON
inlawrev-27450	914	2	d.	d.	PROPN
inlawrev-27450	914	3	at	at	ADP
inlawrev-27450	914	4	78	78	NUM
inlawrev-27450	914	5	-	-	SYM
inlawrev-27450	914	6	79	79	NUM
inlawrev-27450	914	7	(	(	PUNCT
inlawrev-27450	914	8	citing	cite	VERB
inlawrev-27450	914	9	ind	ind	NOUN
inlawrev-27450	914	10	.	.	PUNCT
inlawrev-27450	915	1	code	code	PROPN
inlawrev-27450	915	2	§	§	PROPN
inlawrev-27450	915	3	§	§	PROPN
inlawrev-27450	915	4	6	6	NUM
inlawrev-27450	915	5	-	-	SYM
inlawrev-27450	915	6	8.1	8.1	NUM
inlawrev-27450	915	7	-	-	PUNCT
inlawrev-27450	915	8	5	5	NUM
inlawrev-27450	915	9	-	-	SYM
inlawrev-27450	915	10	1	1	NUM
inlawrev-27450	915	11	(	(	PUNCT
inlawrev-27450	915	12	to	to	PART
inlawrev-27450	915	13	appeal	appeal	VERB
inlawrev-27450	915	14	an	an	DET
inlawrev-27450	915	15	assessment	assessment	NOUN
inlawrev-27450	915	16	)	)	PUNCT
inlawrev-27450	915	17	;	;	PUNCT
inlawrev-27450	915	18	6	6	NUM
inlawrev-27450	915	19	-	-	SYM
inlawrev-27450	915	20	8.1	8.1	NUM
inlawrev-27450	915	21	-	-	PUNCT
inlawrev-27450	915	22	9	9	NUM
inlawrev-27450	915	23	-	-	SYM
inlawrev-27450	915	24	1	1	NUM
inlawrev-27450	915	25	(	(	PUNCT
inlawrev-27450	915	26	to	to	PART
inlawrev-27450	915	27	appeal	appeal	VERB
inlawrev-27450	915	28	the	the	DET
inlawrev-27450	915	29	denial	denial	NOUN
inlawrev-27450	915	30	of	of	ADP
inlawrev-27450	915	31	a	a	DET
inlawrev-27450	915	32	refund	refund	NOUN
inlawrev-27450	915	33	claim	claim	NOUN
inlawrev-27450	915	34	)	)	PUNCT
inlawrev-27450	915	35	.	.	PUNCT
inlawrev-27450	916	1	465	465	NUM
inlawrev-27450	916	2	.	.	PUNCT
inlawrev-27450	917	1	i	i	PRON
inlawrev-27450	917	2	d.	d.	PROPN
inlawrev-27450	917	3	at	at	ADP
inlawrev-27450	917	4	79	79	NUM
inlawrev-27450	917	5	.	.	PUNCT
inlawrev-27450	918	1	466	466	NUM
inlawrev-27450	918	2	.	.	PUNCT
inlawrev-27450	919	1	i	i	PRON
inlawrev-27450	919	2	d.	d.	PROPN