id	sid	tid	token	lemma	pos
inlawrev-2752	1	1	indiana	indiana	PROPN
inlawrev-2752	1	2	law	law	PROPN
inlawrev-2752	1	3	review	review	VERB
inlawrev-2752	1	4	some	some	DET
inlawrev-2752	1	5	very	very	ADV
inlawrev-2752	1	6	significant	significant	ADJ
inlawrev-2752	1	7	developments	development	NOUN
inlawrev-2752	1	8	in	in	ADP
inlawrev-2752	1	9	indiana	indiana	PROPN
inlawrev-2752	1	10	taxation	taxation	PROPN
inlawrev-2752	1	11	j.b	j.b	PROPN
inlawrev-2752	1	12	.	.	PUNCT
inlawrev-2752	2	1	king	king	PROPN
inlawrev-2752	2	2	*	*	PROPN
inlawrev-2752	2	3	i.	i.	PROPN
inlawrev-2752	2	4	introduction	introduction	NOUN
inlawrev-2752	2	5	certain	certain	ADJ
inlawrev-2752	2	6	recent	recent	ADJ
inlawrev-2752	2	7	legislative	legislative	ADJ
inlawrev-2752	2	8	enactments	enactment	NOUN
inlawrev-2752	2	9	and	and	CCONJ
inlawrev-2752	2	10	judicial	judicial	ADJ
inlawrev-2752	2	11	decisions	decision	NOUN
inlawrev-2752	2	12	promise	promise	VERB
inlawrev-2752	2	13	to	to	PART
inlawrev-2752	2	14	have	have	VERB
inlawrev-2752	2	15	a	a	DET
inlawrev-2752	2	16	material	material	ADJ
inlawrev-2752	2	17	impact	impact	NOUN
inlawrev-2752	2	18	upon	upon	SCONJ
inlawrev-2752	2	19	the	the	DET
inlawrev-2752	2	20	structure	structure	NOUN
inlawrev-2752	2	21	of	of	ADP
inlawrev-2752	2	22	indiana	indiana	PROPN
inlawrev-2752	2	23	tax	tax	PROPN
inlawrev-2752	2	24	law	law	NOUN
inlawrev-2752	2	25	.	.	PUNCT
inlawrev-2752	3	1	this	this	DET
inlawrev-2752	3	2	article	article	NOUN
inlawrev-2752	3	3	will	will	AUX
inlawrev-2752	3	4	discuss	discuss	VERB
inlawrev-2752	3	5	three	three	NUM
inlawrev-2752	3	6	areas	area	NOUN
inlawrev-2752	3	7	that	that	PRON
inlawrev-2752	3	8	promise	promise	VERB
inlawrev-2752	3	9	to	to	PART
inlawrev-2752	3	10	have	have	VERB
inlawrev-2752	3	11	the	the	DET
inlawrev-2752	3	12	most	most	ADV
inlawrev-2752	3	13	extensive	extensive	ADJ
inlawrev-2752	3	14	effects	effect	NOUN
inlawrev-2752	3	15	.	.	PUNCT
inlawrev-2752	4	1	the	the	DET
inlawrev-2752	4	2	first	first	ADJ
inlawrev-2752	4	3	topic	topic	NOUN
inlawrev-2752	4	4	is	be	AUX
inlawrev-2752	4	5	those	those	DET
inlawrev-2752	4	6	changes	change	NOUN
inlawrev-2752	4	7	in	in	ADP
inlawrev-2752	4	8	procedure	procedure	NOUN
inlawrev-2752	4	9	created	create	VERB
inlawrev-2752	4	10	along	along	ADP
inlawrev-2752	4	11	with	with	ADP
inlawrev-2752	4	12	indiana	indiana	PROPN
inlawrev-2752	4	13	's	's	PART
inlawrev-2752	4	14	new	new	ADJ
inlawrev-2752	4	15	tax	tax	NOUN
inlawrev-2752	4	16	court	court	NOUN
inlawrev-2752	4	17	.	.	PUNCT
inlawrev-2752	5	1	the	the	DET
inlawrev-2752	5	2	next	next	ADJ
inlawrev-2752	5	3	area	area	NOUN
inlawrev-2752	5	4	of	of	ADP
inlawrev-2752	5	5	discussion	discussion	NOUN
inlawrev-2752	5	6	will	will	AUX
inlawrev-2752	5	7	be	be	AUX
inlawrev-2752	5	8	indiana	indiana	PROPN
inlawrev-2752	5	9	's	's	PART
inlawrev-2752	5	10	response	response	NOUN
inlawrev-2752	5	11	to	to	ADP
inlawrev-2752	5	12	world	world	NOUN
inlawrev-2752	5	13	-	-	PUNCT
inlawrev-2752	5	14	wide	wide	ADJ
inlawrev-2752	5	15	taxation	taxation	NOUN
inlawrev-2752	5	16	of	of	ADP
inlawrev-2752	5	17	multinational	multinational	ADJ
inlawrev-2752	5	18	corporations	corporation	NOUN
inlawrev-2752	5	19	.	.	PUNCT
inlawrev-2752	6	1	finally	finally	ADV
inlawrev-2752	6	2	,	,	PUNCT
inlawrev-2752	6	3	two	two	NUM
inlawrev-2752	6	4	recent	recent	ADJ
inlawrev-2752	6	5	decisions	decision	NOUN
inlawrev-2752	6	6	on	on	ADP
inlawrev-2752	6	7	the	the	DET
inlawrev-2752	6	8	issue	issue	NOUN
inlawrev-2752	6	9	of	of	ADP
inlawrev-2752	6	10	uniformity	uniformity	NOUN
inlawrev-2752	6	11	of	of	ADP
inlawrev-2752	6	12	property	property	NOUN
inlawrev-2752	6	13	tax	tax	NOUN
inlawrev-2752	6	14	valuation	valuation	NOUN
inlawrev-2752	6	15	will	will	AUX
inlawrev-2752	6	16	be	be	AUX
inlawrev-2752	6	17	analyzed	analyze	VERB
inlawrev-2752	6	18	.	.	PUNCT
inlawrev-2752	7	1	ii	ii	X
inlawrev-2752	7	2	.	.	PUNCT
inlawrev-2752	8	1	the	the	DET
inlawrev-2752	8	2	new	new	PROPN
inlawrev-2752	8	3	indiana	indiana	PROPN
inlawrev-2752	8	4	tax	tax	PROPN
inlawrev-2752	8	5	court	court	NOUN
inlawrev-2752	8	6	—	—	PUNCT
inlawrev-2752	8	7	how	how	SCONJ
inlawrev-2752	8	8	will	will	AUX
inlawrev-2752	8	9	it	it	PRON
inlawrev-2752	8	10	work	work	VERB
inlawrev-2752	8	11	?	?	PUNCT
inlawrev-2752	9	1	a.	a.	NOUN
inlawrev-2752	10	1	some	some	DET
inlawrev-2752	10	2	basic	basic	ADJ
inlawrev-2752	10	3	observations	observation	NOUN
inlawrev-2752	10	4	regarding	regard	VERB
inlawrev-2752	10	5	the	the	DET
inlawrev-2752	10	6	court	court	NOUN
inlawrev-2752	10	7	after	after	ADP
inlawrev-2752	10	8	years	year	NOUN
inlawrev-2752	10	9	of	of	ADP
inlawrev-2752	10	10	debate	debate	NOUN
inlawrev-2752	10	11	,	,	PUNCT
inlawrev-2752	10	12	the	the	DET
inlawrev-2752	10	13	indiana	indiana	PROPN
inlawrev-2752	10	14	legislature	legislature	NOUN
inlawrev-2752	10	15	finally	finally	ADV
inlawrev-2752	10	16	created	create	VERB
inlawrev-2752	10	17	a	a	DET
inlawrev-2752	10	18	special	special	ADJ
inlawrev-2752	10	19	tax	tax	NOUN
inlawrev-2752	10	20	court	court	NOUN
inlawrev-2752	10	21	which	which	PRON
inlawrev-2752	10	22	commenced	commence	VERB
inlawrev-2752	10	23	business	business	NOUN
inlawrev-2752	10	24	on	on	ADP
inlawrev-2752	10	25	july	july	PROPN
inlawrev-2752	10	26	1	1	NUM
inlawrev-2752	10	27	,	,	PUNCT
inlawrev-2752	10	28	1986	1986	NUM
inlawrev-2752	10	29	.	.	PUNCT
inlawrev-2752	10	30	'	'	PUNCT
inlawrev-2752	11	1	over	over	ADP
inlawrev-2752	11	2	the	the	DET
inlawrev-2752	11	3	years	year	NOUN
inlawrev-2752	11	4	,	,	PUNCT
inlawrev-2752	11	5	proponents	proponent	NOUN
inlawrev-2752	11	6	for	for	ADP
inlawrev-2752	11	7	the	the	DET
inlawrev-2752	11	8	establishment	establishment	NOUN
inlawrev-2752	11	9	of	of	ADP
inlawrev-2752	11	10	a	a	DET
inlawrev-2752	11	11	special	special	ADJ
inlawrev-2752	11	12	tax	tax	NOUN
inlawrev-2752	11	13	court	court	NOUN
inlawrev-2752	11	14	had	have	AUX
inlawrev-2752	11	15	vigorously	vigorously	ADV
inlawrev-2752	11	16	argued	argue	VERB
inlawrev-2752	11	17	that	that	SCONJ
inlawrev-2752	11	18	state	state	NOUN
inlawrev-2752	11	19	tax	tax	NOUN
inlawrev-2752	11	20	litigation	litigation	NOUN
inlawrev-2752	11	21	requires	require	VERB
inlawrev-2752	11	22	adjudications	adjudication	NOUN
inlawrev-2752	11	23	by	by	ADP
inlawrev-2752	11	24	a	a	DET
inlawrev-2752	11	25	tribunal	tribunal	NOUN
inlawrev-2752	11	26	that	that	PRON
inlawrev-2752	11	27	has	have	VERB
inlawrev-2752	11	28	a	a	DET
inlawrev-2752	11	29	first	first	ADJ
inlawrev-2752	11	30	-	-	PUNCT
inlawrev-2752	11	31	hand	hand	NOUN
inlawrev-2752	11	32	working	work	VERB
inlawrev-2752	11	33	knowledge	knowledge	NOUN
inlawrev-2752	11	34	of	of	ADP
inlawrev-2752	11	35	the	the	DET
inlawrev-2752	11	36	intricacies	intricacy	NOUN
inlawrev-2752	11	37	of	of	ADP
inlawrev-2752	11	38	indiana	indiana	PROPN
inlawrev-2752	11	39	's	's	PART
inlawrev-2752	11	40	tax	tax	NOUN
inlawrev-2752	11	41	laws	law	NOUN
inlawrev-2752	11	42	.	.	PUNCT
inlawrev-2752	12	1	conversely	conversely	ADV
inlawrev-2752	12	2	,	,	PUNCT
inlawrev-2752	12	3	opponents	opponent	NOUN
inlawrev-2752	12	4	had	have	AUX
inlawrev-2752	12	5	critically	critically	ADV
inlawrev-2752	12	6	viewed	view	VERB
inlawrev-2752	12	7	the	the	DET
inlawrev-2752	12	8	prospect	prospect	NOUN
inlawrev-2752	12	9	of	of	ADP
inlawrev-2752	12	10	a	a	DET
inlawrev-2752	12	11	tax	tax	NOUN
inlawrev-2752	12	12	court	court	NOUN
inlawrev-2752	12	13	as	as	ADP
inlawrev-2752	12	14	removing	remove	VERB
inlawrev-2752	12	15	locally	locally	ADV
inlawrev-2752	12	16	elected	elect	VERB
inlawrev-2752	12	17	judges	judge	NOUN
inlawrev-2752	12	18	from	from	ADP
inlawrev-2752	12	19	a	a	DET
inlawrev-2752	12	20	grass	grass	NOUN
inlawrev-2752	12	21	roots	root	NOUN
inlawrev-2752	12	22	determination	determination	NOUN
inlawrev-2752	12	23	as	as	ADP
inlawrev-2752	12	24	to	to	ADP
inlawrev-2752	12	25	the	the	DET
inlawrev-2752	12	26	propriety	propriety	NOUN
inlawrev-2752	12	27	or	or	CCONJ
inlawrev-2752	12	28	impropriety	impropriety	NOUN
inlawrev-2752	12	29	of	of	ADP
inlawrev-2752	12	30	assessments	assessment	NOUN
inlawrev-2752	12	31	by	by	ADP
inlawrev-2752	12	32	the	the	DET
inlawrev-2752	12	33	state	state	NOUN
inlawrev-2752	12	34	of	of	ADP
inlawrev-2752	12	35	tax	tax	NOUN
inlawrev-2752	12	36	uabiuties	uabiutie	NOUN
inlawrev-2752	12	37	against	against	ADP
inlawrev-2752	12	38	the	the	DET
inlawrev-2752	12	39	citizenry	citizenry	NOUN
inlawrev-2752	12	40	.	.	PUNCT
inlawrev-2752	13	1	the	the	DET
inlawrev-2752	13	2	debate	debate	NOUN
inlawrev-2752	13	3	is	be	AUX
inlawrev-2752	13	4	over	over	ADV
inlawrev-2752	13	5	.	.	PUNCT
inlawrev-2752	14	1	the	the	DET
inlawrev-2752	14	2	right	right	ADJ
inlawrev-2752	14	3	decision	decision	NOUN
inlawrev-2752	14	4	was	be	AUX
inlawrev-2752	14	5	reached	reach	VERB
inlawrev-2752	14	6	by	by	ADP
inlawrev-2752	14	7	the	the	DET
inlawrev-2752	14	8	legislature	legislature	NOUN
inlawrev-2752	14	9	but	but	CCONJ
inlawrev-2752	14	10	,	,	PUNCT
inlawrev-2752	14	11	as	as	SCONJ
inlawrev-2752	14	12	shall	shall	AUX
inlawrev-2752	14	13	be	be	AUX
inlawrev-2752	14	14	discussed	discuss	VERB
inlawrev-2752	14	15	in	in	ADP
inlawrev-2752	14	16	this	this	DET
inlawrev-2752	14	17	article	article	NOUN
inlawrev-2752	14	18	,	,	PUNCT
inlawrev-2752	14	19	the	the	DET
inlawrev-2752	14	20	1985	1985	NUM
inlawrev-2752	14	21	act	act	NOUN
inlawrev-2752	14	22	creating	create	VERB
inlawrev-2752	14	23	the	the	DET
inlawrev-2752	14	24	court	court	NOUN
inlawrev-2752	14	25	provides	provide	VERB
inlawrev-2752	14	26	a	a	DET
inlawrev-2752	14	27	number	number	NOUN
inlawrev-2752	14	28	of	of	ADP
inlawrev-2752	14	29	unanswered	unanswered	ADJ
inlawrev-2752	14	30	questions	question	NOUN
inlawrev-2752	14	31	that	that	PRON
inlawrev-2752	14	32	may	may	AUX
inlawrev-2752	14	33	plague	plague	VERB
inlawrev-2752	14	34	the	the	DET
inlawrev-2752	14	35	court	court	NOUN
inlawrev-2752	14	36	in	in	ADP
inlawrev-2752	14	37	its	its	PRON
inlawrev-2752	14	38	infancy	infancy	NOUN
inlawrev-2752	14	39	.	.	PUNCT
inlawrev-2752	15	1	the	the	DET
inlawrev-2752	15	2	two	two	NUM
inlawrev-2752	15	3	critical	critical	ADJ
inlawrev-2752	15	4	questions	question	NOUN
inlawrev-2752	15	5	concerning	concern	VERB
inlawrev-2752	15	6	the	the	DET
inlawrev-2752	15	7	new	new	ADJ
inlawrev-2752	15	8	tax	tax	NOUN
inlawrev-2752	15	9	court	court	NOUN
inlawrev-2752	15	10	are	be	AUX
inlawrev-2752	15	11	(	(	PUNCT
inlawrev-2752	15	12	a	a	X
inlawrev-2752	15	13	)	)	PUNCT
inlawrev-2752	15	14	what	what	PRON
inlawrev-2752	15	15	is	be	AUX
inlawrev-2752	15	16	the	the	DET
inlawrev-2752	15	17	real	real	ADJ
inlawrev-2752	15	18	scope	scope	NOUN
inlawrev-2752	15	19	of	of	ADP
inlawrev-2752	15	20	the	the	DET
inlawrev-2752	15	21	court	court	NOUN
inlawrev-2752	15	22	's	's	PART
inlawrev-2752	15	23	so	so	ADV
inlawrev-2752	15	24	-	-	PUNCT
inlawrev-2752	15	25	called	call	VERB
inlawrev-2752	15	26	"	"	PUNCT
inlawrev-2752	15	27	exclusive	exclusive	ADJ
inlawrev-2752	15	28	jurisdiction"^	jurisdiction"^	X
inlawrev-2752	15	29	and	and	CCONJ
inlawrev-2752	15	30	(	(	PUNCT
inlawrev-2752	15	31	b	b	X
inlawrev-2752	15	32	)	)	PUNCT
inlawrev-2752	15	33	what	what	PRON
inlawrev-2752	15	34	will	will	AUX
inlawrev-2752	15	35	be	be	AUX
inlawrev-2752	15	36	the	the	DET
inlawrev-2752	15	37	kind	kind	NOUN
inlawrev-2752	15	38	or	or	CCONJ
inlawrev-2752	15	39	character	character	NOUN
inlawrev-2752	15	40	of	of	ADP
inlawrev-2752	15	41	judicial	judicial	ADJ
inlawrev-2752	15	42	review	review	NOUN
inlawrev-2752	15	43	to	to	PART
inlawrev-2752	15	44	be	be	AUX
inlawrev-2752	15	45	followed	follow	VERB
inlawrev-2752	15	46	by	by	ADP
inlawrev-2752	15	47	the	the	DET
inlawrev-2752	15	48	court	court	NOUN
inlawrev-2752	15	49	in	in	ADP
inlawrev-2752	15	50	adjudicating	adjudicate	VERB
inlawrev-2752	15	51	tax	tax	NOUN
inlawrev-2752	15	52	appeals	appeal	NOUN
inlawrev-2752	15	53	.	.	PUNCT
inlawrev-2752	16	1	each	each	PRON
inlawrev-2752	16	2	of	of	ADP
inlawrev-2752	16	3	these	these	DET
inlawrev-2752	16	4	key	key	ADJ
inlawrev-2752	16	5	questions	question	NOUN
inlawrev-2752	16	6	is	be	AUX
inlawrev-2752	16	7	separately	separately	ADV
inlawrev-2752	16	8	discussed	discuss	VERB
inlawrev-2752	16	9	later	later	ADV
inlawrev-2752	16	10	in	in	ADP
inlawrev-2752	16	11	the	the	DET
inlawrev-2752	16	12	article	article	NOUN
inlawrev-2752	16	13	.	.	PUNCT
inlawrev-2752	17	1	however	however	ADV
inlawrev-2752	17	2	,	,	PUNCT
inlawrev-2752	17	3	some	some	DET
inlawrev-2752	17	4	preliminary	preliminary	ADJ
inlawrev-2752	17	5	partner	partner	NOUN
inlawrev-2752	17	6	,	,	PUNCT
inlawrev-2752	17	7	baker	baker	PROPN
inlawrev-2752	17	8	&	&	CCONJ
inlawrev-2752	17	9	daniels	daniels	PROPN
inlawrev-2752	17	10	,	,	PUNCT
inlawrev-2752	17	11	indianapolis	indianapolis	PROPN
inlawrev-2752	17	12	.	.	PUNCT
inlawrev-2752	18	1	a.b	a.b	PROPN
inlawrev-2752	18	2	,	,	PUNCT
inlawrev-2752	18	3	,	,	PUNCT
inlawrev-2752	18	4	indiana	indiana	PROPN
inlawrev-2752	18	5	university	university	PROPN
inlawrev-2752	18	6	,	,	PUNCT
inlawrev-2752	18	7	1951	1951	NUM
inlawrev-2752	18	8	;	;	PUNCT
inlawrev-2752	18	9	ll.b	ll.b	ADJ
inlawrev-2752	18	10	.	.	PUNCT
inlawrev-2752	19	1	university	university	NOUN
inlawrev-2752	19	2	of	of	ADP
inlawrev-2752	19	3	michigan	michigan	PROPN
inlawrev-2752	19	4	law	law	PROPN
inlawrev-2752	19	5	school	school	NOUN
inlawrev-2752	19	6	,	,	PUNCT
inlawrev-2752	19	7	1954	1954	NUM
inlawrev-2752	19	8	,	,	PUNCT
inlawrev-2752	19	9	'	'	NUM
inlawrev-2752	19	10	1985	1985	NUM
inlawrev-2752	19	11	ind	ind	NOUN
inlawrev-2752	19	12	.	.	PUNCT
inlawrev-2752	20	1	acts	act	VERB
inlawrev-2752	20	2	2278	2278	NUM
inlawrev-2752	20	3	,	,	PUNCT
inlawrev-2752	20	4	pub	pub	NOUN
inlawrev-2752	20	5	.	.	PUNCT
inlawrev-2752	21	1	l.	l.	PROPN
inlawrev-2752	21	2	no	no	INTJ
inlawrev-2752	21	3	.	.	PROPN
inlawrev-2752	22	1	291	291	NUM
inlawrev-2752	22	2	-	-	SYM
inlawrev-2752	22	3	1985	1985	NUM
inlawrev-2752	22	4	(	(	PUNCT
inlawrev-2752	22	5	codified	codify	VERB
inlawrev-2752	22	6	at	at	ADP
inlawrev-2752	22	7	ind	ind	PROPN
inlawrev-2752	22	8	.	.	PUNCT
inlawrev-2752	23	1	code	code	PROPN
inlawrev-2752	23	2	§	§	PROPN
inlawrev-2752	23	3	§	§	PROPN
inlawrev-2752	23	4	33	33	NUM
inlawrev-2752	23	5	-	-	SYM
inlawrev-2752	23	6	3	3	NUM
inlawrev-2752	23	7	-	-	SYM
inlawrev-2752	23	8	5	5	NUM
inlawrev-2752	23	9	-	-	SYM
inlawrev-2752	23	10	1	1	NUM
inlawrev-2752	23	11	to	to	ADP
inlawrev-2752	23	12	33	33	NUM
inlawrev-2752	23	13	-	-	SYM
inlawrev-2752	23	14	3	3	NUM
inlawrev-2752	23	15	-	-	SYM
inlawrev-2752	23	16	5	5	NUM
inlawrev-2752	23	17	-	-	SYM
inlawrev-2752	23	18	19	19	NUM
inlawrev-2752	23	19	(	(	PUNCT
inlawrev-2752	23	20	supp	supp	PROPN
inlawrev-2752	23	21	.	.	PUNCT
inlawrev-2752	23	22	1986	1986	NUM
inlawrev-2752	23	23	)	)	PUNCT
inlawrev-2752	23	24	)	)	PUNCT
inlawrev-2752	23	25	.	.	PUNCT
inlawrev-2752	24	1	^"the	^"the	DET
inlawrev-2752	24	2	tax	tax	NOUN
inlawrev-2752	24	3	court	court	NOUN
inlawrev-2752	24	4	has	have	VERB
inlawrev-2752	24	5	exclusive	exclusive	ADJ
inlawrev-2752	24	6	jurisdiction	jurisdiction	NOUN
inlawrev-2752	24	7	over	over	ADP
inlawrev-2752	24	8	any	any	DET
inlawrev-2752	24	9	case	case	NOUN
inlawrev-2752	24	10	that	that	PRON
inlawrev-2752	24	11	arises	arise	VERB
inlawrev-2752	24	12	under	under	ADP
inlawrev-2752	24	13	the	the	DET
inlawrev-2752	24	14	tax	tax	NOUN
inlawrev-2752	24	15	laws	law	NOUN
inlawrev-2752	24	16	of	of	ADP
inlawrev-2752	24	17	this	this	DET
inlawrev-2752	24	18	state	state	NOUN
inlawrev-2752	24	19	.	.	PUNCT
inlawrev-2752	24	20	.	.	PUNCT
inlawrev-2752	24	21	.	.	PUNCT
inlawrev-2752	24	22	.	.	PUNCT
inlawrev-2752	24	23	"	"	PUNCT
inlawrev-2752	25	1	ind	ind	PROPN
inlawrev-2752	25	2	.	.	PUNCT
inlawrev-2752	25	3	code	code	PROPN
inlawrev-2752	25	4	§	§	PROPN
inlawrev-2752	25	5	33	33	NUM
inlawrev-2752	25	6	-	-	SYM
inlawrev-2752	25	7	3	3	NUM
inlawrev-2752	25	8	-	-	PUNCT
inlawrev-2752	25	9	5	5	NUM
inlawrev-2752	25	10	-	-	PUNCT
inlawrev-2752	25	11	2(a	2(a	NUM
inlawrev-2752	25	12	)	)	PUNCT
inlawrev-2752	25	13	(	(	PUNCT
inlawrev-2752	25	14	supp	supp	PROPN
inlawrev-2752	25	15	.	.	PUNCT
inlawrev-2752	25	16	1986	1986	NUM
inlawrev-2752	25	17	)	)	PUNCT
inlawrev-2752	25	18	.	.	PUNCT
inlawrev-2752	26	1	361	361	NUM
inlawrev-2752	26	2	362	362	NUM
inlawrev-2752	26	3	indiana	indiana	PROPN
inlawrev-2752	26	4	law	law	PROPN
inlawrev-2752	26	5	review	review	NOUN
inlawrev-2752	27	1	[	[	X
inlawrev-2752	27	2	vol	vol	NOUN
inlawrev-2752	27	3	.	.	PUNCT
inlawrev-2752	28	1	20:361	20:361	NOUN
inlawrev-2752	28	2	observations	observation	NOUN
inlawrev-2752	28	3	regarding	regard	VERB
inlawrev-2752	28	4	the	the	DET
inlawrev-2752	28	5	structure	structure	NOUN
inlawrev-2752	28	6	of	of	ADP
inlawrev-2752	28	7	the	the	DET
inlawrev-2752	28	8	court	court	NOUN
inlawrev-2752	28	9	and	and	CCONJ
inlawrev-2752	28	10	its	its	PRON
inlawrev-2752	28	11	statutory	statutory	ADJ
inlawrev-2752	28	12	powers	power	NOUN
inlawrev-2752	28	13	are	be	AUX
inlawrev-2752	28	14	initially	initially	ADV
inlawrev-2752	28	15	appropriate	appropriate	ADJ
inlawrev-2752	28	16	.	.	PUNCT
inlawrev-2752	29	1	first	first	ADV
inlawrev-2752	29	2	,	,	PUNCT
inlawrev-2752	29	3	the	the	DET
inlawrev-2752	29	4	tax	tax	NOUN
inlawrev-2752	29	5	court	court	NOUN
inlawrev-2752	29	6	,	,	PUNCT
inlawrev-2752	29	7	while	while	SCONJ
inlawrev-2752	29	8	denominated	denominate	VERB
inlawrev-2752	29	9	an	an	DET
inlawrev-2752	29	10	appellate	appellate	ADJ
inlawrev-2752	29	11	court	court	NOUN
inlawrev-2752	29	12	in	in	ADP
inlawrev-2752	29	13	the	the	DET
inlawrev-2752	29	14	tax	tax	NOUN
inlawrev-2752	29	15	court	court	NOUN
inlawrev-2752	29	16	act,^	act,^	PROPN
inlawrev-2752	29	17	will	will	AUX
inlawrev-2752	29	18	essentially	essentially	ADV
inlawrev-2752	29	19	serve	serve	VERB
inlawrev-2752	29	20	as	as	ADP
inlawrev-2752	29	21	the	the	DET
inlawrev-2752	29	22	exclusive	exclusive	ADJ
inlawrev-2752	29	23	trial	trial	NOUN
inlawrev-2752	29	24	court	court	NOUN
inlawrev-2752	29	25	to	to	PART
inlawrev-2752	29	26	hear	hear	VERB
inlawrev-2752	29	27	statutory	statutory	ADJ
inlawrev-2752	29	28	tax	tax	NOUN
inlawrev-2752	29	29	appeals	appeal	NOUN
inlawrev-2752	29	30	from	from	ADP
inlawrev-2752	29	31	final	final	ADJ
inlawrev-2752	29	32	determinations	determination	NOUN
inlawrev-2752	29	33	of	of	ADP
inlawrev-2752	29	34	the	the	DET
inlawrev-2752	29	35	revenue	revenue	NOUN
inlawrev-2752	29	36	department	department	NOUN
inlawrev-2752	29	37	and	and	CCONJ
inlawrev-2752	29	38	the	the	DET
inlawrev-2752	29	39	state	state	NOUN
inlawrev-2752	29	40	tax	tax	NOUN
inlawrev-2752	29	41	board	board	NOUN
inlawrev-2752	29	42	,	,	PUNCT
inlawrev-2752	29	43	i.e.	i.e.	X
inlawrev-2752	29	44	tax	tax	NOUN
inlawrev-2752	29	45	appeals	appeal	NOUN
inlawrev-2752	29	46	that	that	SCONJ
inlawrev-2752	29	47	prior	prior	ADV
inlawrev-2752	29	48	to	to	ADP
inlawrev-2752	29	49	the	the	DET
inlawrev-2752	29	50	creation	creation	NOUN
inlawrev-2752	29	51	of	of	ADP
inlawrev-2752	29	52	the	the	DET
inlawrev-2752	29	53	tax	tax	NOUN
inlawrev-2752	29	54	court	court	NOUN
inlawrev-2752	29	55	were	be	AUX
inlawrev-2752	29	56	filed	file	VERB
inlawrev-2752	29	57	in	in	ADP
inlawrev-2752	29	58	the	the	DET
inlawrev-2752	29	59	state	state	NOUN
inlawrev-2752	29	60	's	's	PART
inlawrev-2752	29	61	trial	trial	NOUN
inlawrev-2752	29	62	courts	court	NOUN
inlawrev-2752	29	63	of	of	ADP
inlawrev-2752	29	64	general	general	ADJ
inlawrev-2752	29	65	jurisdiction	jurisdiction	NOUN
inlawrev-2752	29	66	.	.	PUNCT
inlawrev-2752	30	1	"	"	PUNCT
inlawrev-2752	30	2	*	*	PUNCT
inlawrev-2752	30	3	thus	thus	ADV
inlawrev-2752	30	4	,	,	PUNCT
inlawrev-2752	30	5	the	the	DET
inlawrev-2752	30	6	basic	basic	ADJ
inlawrev-2752	30	7	thrust	thrust	NOUN
inlawrev-2752	30	8	of	of	ADP
inlawrev-2752	30	9	the	the	DET
inlawrev-2752	30	10	tax	tax	NOUN
inlawrev-2752	30	11	court	court	NOUN
inlawrev-2752	30	12	act	act	NOUN
inlawrev-2752	30	13	is	be	AUX
inlawrev-2752	30	14	simply	simply	ADV
inlawrev-2752	30	15	to	to	PART
inlawrev-2752	30	16	substitute	substitute	VERB
inlawrev-2752	30	17	the	the	DET
inlawrev-2752	30	18	tax	tax	NOUN
inlawrev-2752	30	19	court	court	NOUN
inlawrev-2752	30	20	for	for	ADP
inlawrev-2752	30	21	the	the	DET
inlawrev-2752	30	22	state	state	NOUN
inlawrev-2752	30	23	's	's	PART
inlawrev-2752	30	24	trial	trial	NOUN
inlawrev-2752	30	25	courts	court	NOUN
inlawrev-2752	30	26	as	as	SCONJ
inlawrev-2752	30	27	the	the	DET
inlawrev-2752	30	28	tribunal	tribunal	NOUN
inlawrev-2752	30	29	to	to	PART
inlawrev-2752	30	30	hear	hear	VERB
inlawrev-2752	30	31	tax	tax	NOUN
inlawrev-2752	30	32	appeals	appeal	NOUN
inlawrev-2752	30	33	filed	file	VERB
inlawrev-2752	30	34	pursuant	pursuant	ADV
inlawrev-2752	30	35	to	to	ADP
inlawrev-2752	30	36	existing	exist	VERB
inlawrev-2752	30	37	tax	tax	NOUN
inlawrev-2752	30	38	appeal	appeal	NOUN
inlawrev-2752	30	39	statutory	statutory	ADJ
inlawrev-2752	30	40	procedures	procedure	NOUN
inlawrev-2752	30	41	.	.	PUNCT
inlawrev-2752	31	1	cases	case	NOUN
inlawrev-2752	31	2	falling	fall	VERB
inlawrev-2752	31	3	within	within	ADP
inlawrev-2752	31	4	the	the	DET
inlawrev-2752	31	5	court	court	NOUN
inlawrev-2752	31	6	's	's	PART
inlawrev-2752	31	7	exclusive	exclusive	ADJ
inlawrev-2752	31	8	jurisdiction	jurisdiction	NOUN
inlawrev-2752	31	9	are	be	AUX
inlawrev-2752	31	10	denominated	denominate	VERB
inlawrev-2752	31	11	"	"	PUNCT
inlawrev-2752	31	12	original	original	ADJ
inlawrev-2752	31	13	tax	tax	NOUN
inlawrev-2752	31	14	appeals	appeal	NOUN
inlawrev-2752	31	15	.	.	PUNCT
inlawrev-2752	32	1	"^	"^	NOUN
inlawrev-2752	32	2	as	as	ADV
inlawrev-2752	32	3	estabushed	estabushed	ADJ
inlawrev-2752	32	4	in	in	ADP
inlawrev-2752	32	5	the	the	DET
inlawrev-2752	32	6	1985	1985	NUM
inlawrev-2752	32	7	statute	statute	NOUN
inlawrev-2752	32	8	,	,	PUNCT
inlawrev-2752	32	9	the	the	DET
inlawrev-2752	32	10	tax	tax	NOUN
inlawrev-2752	32	11	court	court	NOUN
inlawrev-2752	32	12	consists	consist	VERB
inlawrev-2752	32	13	of	of	ADP
inlawrev-2752	32	14	one	one	NUM
inlawrev-2752	32	15	judge.^	judge.^	NOUN
inlawrev-2752	32	16	the	the	DET
inlawrev-2752	32	17	original	original	ADJ
inlawrev-2752	32	18	tax	tax	NOUN
inlawrev-2752	32	19	court	court	NOUN
inlawrev-2752	32	20	bill	bill	NOUN
inlawrev-2752	32	21	,	,	PUNCT
inlawrev-2752	32	22	as	as	SCONJ
inlawrev-2752	32	23	introduced	introduce	VERB
inlawrev-2752	32	24	in	in	ADP
inlawrev-2752	32	25	the	the	DET
inlawrev-2752	32	26	legislature	legislature	NOUN
inlawrev-2752	32	27	,	,	PUNCT
inlawrev-2752	32	28	had	have	AUX
inlawrev-2752	32	29	provided	provide	VERB
inlawrev-2752	32	30	for	for	ADP
inlawrev-2752	32	31	three	three	NUM
inlawrev-2752	32	32	judges,^	judges,^	PROPN
inlawrev-2752	32	33	and	and	CCONJ
inlawrev-2752	32	34	it	it	PRON
inlawrev-2752	32	35	may	may	AUX
inlawrev-2752	32	36	prove	prove	VERB
inlawrev-2752	32	37	necessary	necessary	ADJ
inlawrev-2752	32	38	to	to	PART
inlawrev-2752	32	39	enlarge	enlarge	VERB
inlawrev-2752	32	40	the	the	DET
inlawrev-2752	32	41	court	court	NOUN
inlawrev-2752	32	42	if	if	SCONJ
inlawrev-2752	32	43	the	the	DET
inlawrev-2752	32	44	case	case	NOUN
inlawrev-2752	32	45	load	load	NOUN
inlawrev-2752	32	46	of	of	ADP
inlawrev-2752	32	47	the	the	DET
inlawrev-2752	32	48	court	court	NOUN
inlawrev-2752	32	49	develops	develop	VERB
inlawrev-2752	32	50	to	to	ADP
inlawrev-2752	32	51	the	the	DET
inlawrev-2752	32	52	magnitude	magnitude	NOUN
inlawrev-2752	32	53	many	many	ADJ
inlawrev-2752	32	54	anticipate	anticipate	VERB
inlawrev-2752	32	55	.	.	PUNCT
inlawrev-2752	33	1	the	the	DET
inlawrev-2752	33	2	principal	principal	ADJ
inlawrev-2752	33	3	office	office	NOUN
inlawrev-2752	33	4	of	of	ADP
inlawrev-2752	33	5	the	the	DET
inlawrev-2752	33	6	court	court	NOUN
inlawrev-2752	33	7	is	be	AUX
inlawrev-2752	33	8	in	in	ADP
inlawrev-2752	33	9	indianapolis	indianapolis	PROPN
inlawrev-2752	33	10	,	,	PUNCT
inlawrev-2752	33	11	but	but	CCONJ
inlawrev-2752	33	12	the	the	DET
inlawrev-2752	33	13	act	act	NOUN
inlawrev-2752	33	14	requires	require	VERB
inlawrev-2752	33	15	taxpayers	taxpayer	NOUN
inlawrev-2752	33	16	to	to	PART
inlawrev-2752	33	17	elect	elect	VERB
inlawrev-2752	33	18	any	any	DET
inlawrev-2752	33	19	one	one	NUM
inlawrev-2752	33	20	of	of	ADP
inlawrev-2752	33	21	seven	seven	NUM
inlawrev-2752	33	22	designated	designate	VERB
inlawrev-2752	33	23	counties	county	NOUN
inlawrev-2752	33	24	as	as	ADP
inlawrev-2752	33	25	the	the	DET
inlawrev-2752	33	26	place	place	NOUN
inlawrev-2752	33	27	where	where	SCONJ
inlawrev-2752	33	28	evidentiary	evidentiary	ADJ
inlawrev-2752	33	29	hearings	hearing	NOUN
inlawrev-2752	33	30	will	will	AUX
inlawrev-2752	33	31	be	be	AUX
inlawrev-2752	33	32	held	hold	VERB
inlawrev-2752	33	33	by	by	ADP
inlawrev-2752	33	34	the	the	DET
inlawrev-2752	33	35	court	court	NOUN
inlawrev-2752	33	36	.	.	PUNCT
inlawrev-2752	33	37	^	^	PUNCT
inlawrev-2752	34	1	the	the	DET
inlawrev-2752	34	2	clerk	clerk	NOUN
inlawrev-2752	34	3	of	of	ADP
inlawrev-2752	34	4	the	the	DET
inlawrev-2752	34	5	supreme	supreme	PROPN
inlawrev-2752	34	6	court	court	PROPN
inlawrev-2752	34	7	and	and	CCONJ
inlawrev-2752	34	8	court	court	PROPN
inlawrev-2752	34	9	of	of	ADP
inlawrev-2752	34	10	appeals	appeals	PROPN
inlawrev-2752	34	11	serves	serve	VERB
inlawrev-2752	34	12	as	as	ADP
inlawrev-2752	34	13	the	the	DET
inlawrev-2752	34	14	clerk	clerk	NOUN
inlawrev-2752	34	15	of	of	ADP
inlawrev-2752	34	16	the	the	DET
inlawrev-2752	34	17	tax	tax	NOUN
inlawrev-2752	34	18	court	court	NOUN
inlawrev-2752	34	19	and	and	CCONJ
inlawrev-2752	34	20	the	the	DET
inlawrev-2752	34	21	tax	tax	NOUN
inlawrev-2752	34	22	court	court	NOUN
inlawrev-2752	34	23	is	be	AUX
inlawrev-2752	34	24	vested	vest	VERB
inlawrev-2752	34	25	with	with	ADP
inlawrev-2752	34	26	authority	authority	NOUN
inlawrev-2752	34	27	to	to	PART
inlawrev-2752	34	28	employ	employ	VERB
inlawrev-2752	34	29	necessary	necessary	ADJ
inlawrev-2752	34	30	court	court	NOUN
inlawrev-2752	34	31	personnel.^	personnel.^	VERB
inlawrev-2752	34	32	the	the	DET
inlawrev-2752	34	33	supreme	supreme	PROPN
inlawrev-2752	34	34	court	court	PROPN
inlawrev-2752	34	35	has	have	AUX
inlawrev-2752	34	36	adopted	adopt	VERB
inlawrev-2752	34	37	modified	modified	ADJ
inlawrev-2752	34	38	trial	trial	NOUN
inlawrev-2752	34	39	rules	rule	NOUN
inlawrev-2752	34	40	of	of	ADP
inlawrev-2752	34	41	practice	practice	NOUN
inlawrev-2752	34	42	,	,	PUNCT
inlawrev-2752	34	43	known	know	VERB
inlawrev-2752	34	44	as	as	ADP
inlawrev-2752	34	45	the	the	DET
inlawrev-2752	34	46	rules	rule	NOUN
inlawrev-2752	34	47	for	for	ADP
inlawrev-2752	34	48	the	the	DET
inlawrev-2752	34	49	indiana	indiana	PROPN
inlawrev-2752	34	50	tax	tax	PROPN
inlawrev-2752	34	51	court	court	NOUN
inlawrev-2752	34	52	,	,	PUNCT
inlawrev-2752	34	53	which	which	PRON
inlawrev-2752	34	54	are	be	AUX
inlawrev-2752	34	55	essentially	essentially	ADV
inlawrev-2752	34	56	those	those	DET
inlawrev-2752	34	57	provisions	provision	NOUN
inlawrev-2752	34	58	of	of	ADP
inlawrev-2752	34	59	the	the	DET
inlawrev-2752	34	60	indiana	indiana	PROPN
inlawrev-2752	34	61	rules	rule	NOUN
inlawrev-2752	34	62	of	of	ADP
inlawrev-2752	34	63	trial	trial	NOUN
inlawrev-2752	34	64	procedure	procedure	NOUN
inlawrev-2752	34	65	that	that	PRON
inlawrev-2752	34	66	would	would	AUX
inlawrev-2752	34	67	be	be	AUX
inlawrev-2752	34	68	applicable	applicable	ADJ
inlawrev-2752	34	69	to	to	ADP
inlawrev-2752	34	70	the	the	DET
inlawrev-2752	34	71	tax	tax	NOUN
inlawrev-2752	34	72	court	court	NOUN
inlawrev-2752	34	73	's	's	PART
inlawrev-2752	34	74	judicial	judicial	ADJ
inlawrev-2752	34	75	review	review	NOUN
inlawrev-2752	34	76	function	function	NOUN
inlawrev-2752	34	77	.	.	PUNCT
inlawrev-2752	35	1	'	'	PUNCT
inlawrev-2752	35	2	°	°	NOUN
inlawrev-2752	35	3	tracking	track	VERB
inlawrev-2752	35	4	the	the	DET
inlawrev-2752	35	5	statute	statute	NOUN
inlawrev-2752	35	6	,	,	PUNCT
inlawrev-2752	35	7	rule	rule	NOUN
inlawrev-2752	35	8	tc-2	tc-2	NOUN
inlawrev-2752	35	9	and	and	CCONJ
inlawrev-2752	35	10	rule	rule	VERB
inlawrev-2752	36	1	tc-3	tc-3	PUNCT
inlawrev-2752	36	2	provide	provide	VERB
inlawrev-2752	36	3	the	the	DET
inlawrev-2752	36	4	fundamentals	fundamental	NOUN
inlawrev-2752	36	5	for	for	ADP
inlawrev-2752	36	6	the	the	DET
inlawrev-2752	36	7	form	form	NOUN
inlawrev-2752	36	8	and	and	CCONJ
inlawrev-2752	36	9	commencement	commencement	NOUN
inlawrev-2752	36	10	of	of	ADP
inlawrev-2752	36	11	an	an	DET
inlawrev-2752	36	12	action	action	NOUN
inlawrev-2752	36	13	in	in	ADP
inlawrev-2752	36	14	the	the	DET
inlawrev-2752	36	15	tax	tax	NOUN
inlawrev-2752	36	16	court	court	NOUN
inlawrev-2752	36	17	as	as	SCONJ
inlawrev-2752	36	18	follows	follow	VERB
inlawrev-2752	36	19	:	:	PUNCT
inlawrev-2752	36	20	rule	rule	VERB
inlawrev-2752	36	21	tc-2	tc-2	NOUN
inlawrev-2752	36	22	one	one	NUM
inlawrev-2752	36	23	form	form	NOUN
inlawrev-2752	36	24	of	of	ADP
inlawrev-2752	36	25	action	action	NOUN
inlawrev-2752	36	26	(	(	PUNCT
inlawrev-2752	36	27	a	a	X
inlawrev-2752	36	28	)	)	PUNCT
inlawrev-2752	36	29	in	in	ADP
inlawrev-2752	36	30	the	the	DET
inlawrev-2752	36	31	indiana	indiana	PROPN
inlawrev-2752	36	32	tax	tax	PROPN
inlawrev-2752	36	33	court	court	NOUN
inlawrev-2752	36	34	,	,	PUNCT
inlawrev-2752	36	35	there	there	PRON
inlawrev-2752	36	36	shall	shall	AUX
inlawrev-2752	36	37	be	be	AUX
inlawrev-2752	36	38	one	one	NUM
inlawrev-2752	36	39	form	form	NOUN
inlawrev-2752	36	40	of	of	ADP
inlawrev-2752	36	41	^"an	^"an	PUNCT
inlawrev-2752	36	42	appellate	appellate	ADJ
inlawrev-2752	36	43	court	court	NOUN
inlawrev-2752	36	44	to	to	PART
inlawrev-2752	36	45	be	be	AUX
inlawrev-2752	36	46	known	know	VERB
inlawrev-2752	36	47	as	as	ADP
inlawrev-2752	36	48	the	the	DET
inlawrev-2752	36	49	'	'	PUNCT
inlawrev-2752	36	50	indiana	indiana	PROPN
inlawrev-2752	36	51	tax	tax	NOUN
inlawrev-2752	36	52	court	court	NOUN
inlawrev-2752	36	53	'	'	PUNCT
inlawrev-2752	36	54	is	be	AUX
inlawrev-2752	36	55	established	establish	VERB
inlawrev-2752	36	56	.	.	PUNCT
inlawrev-2752	36	57	"	"	PUNCT
inlawrev-2752	37	1	i	i	PRON
inlawrev-2752	37	2	d.	d.	PROPN
inlawrev-2752	37	3	§	§	PROPN
inlawrev-2752	37	4	33	33	NUM
inlawrev-2752	37	5	-	-	SYM
inlawrev-2752	37	6	3	3	NUM
inlawrev-2752	37	7	-	-	PUNCT
inlawrev-2752	37	8	5	5	NUM
inlawrev-2752	37	9	-	-	SYM
inlawrev-2752	37	10	1	1	NUM
inlawrev-2752	37	11	.	.	PUNCT
inlawrev-2752	37	12	'	'	PUNCT
inlawrev-2752	37	13	compare	compare	VERB
inlawrev-2752	37	14	ind	ind	PROPN
inlawrev-2752	37	15	.	.	PUNCT
inlawrev-2752	38	1	code	code	PROPN
inlawrev-2752	38	2	§	§	PROPN
inlawrev-2752	38	3	6	6	NUM
inlawrev-2752	38	4	-	-	SYM
inlawrev-2752	38	5	8	8	NUM
inlawrev-2752	38	6	.	.	NOUN
inlawrev-2752	39	1	1	1	NUM
inlawrev-2752	39	2	-	-	SYM
inlawrev-2752	39	3	91(c	91(c	NUM
inlawrev-2752	39	4	)	)	PUNCT
inlawrev-2752	39	5	(	(	PUNCT
inlawrev-2752	39	6	1982	1982	NUM
inlawrev-2752	39	7	)	)	PUNCT
inlawrev-2752	39	8	with	with	ADP
inlawrev-2752	39	9	ind	ind	PROPN
inlawrev-2752	39	10	.	.	PUNCT
inlawrev-2752	40	1	code	code	PROPN
inlawrev-2752	40	2	6	6	NUM
inlawrev-2752	40	3	-	-	SYM
inlawrev-2752	40	4	8	8	NUM
inlawrev-2752	40	5	.	.	NOUN
inlawrev-2752	41	1	1	1	NUM
inlawrev-2752	41	2	-	-	SYM
inlawrev-2752	41	3	91(c	91(c	NUM
inlawrev-2752	41	4	)	)	PUNCT
inlawrev-2752	41	5	(	(	PUNCT
inlawrev-2752	41	6	supp	supp	PROPN
inlawrev-2752	41	7	.	.	PUNCT
inlawrev-2752	41	8	1986	1986	NUM
inlawrev-2752	41	9	)	)	PUNCT
inlawrev-2752	41	10	.	.	PUNCT
inlawrev-2752	42	1	'	'	PUNCT
inlawrev-2752	42	2	ind	ind	NOUN
inlawrev-2752	42	3	.	.	PUNCT
inlawrev-2752	43	1	code	code	PROPN
inlawrev-2752	43	2	§	§	PROPN
inlawrev-2752	43	3	33	33	NUM
inlawrev-2752	43	4	-	-	SYM
inlawrev-2752	43	5	3	3	NUM
inlawrev-2752	43	6	-	-	PUNCT
inlawrev-2752	43	7	5	5	NUM
inlawrev-2752	43	8	-	-	PUNCT
inlawrev-2752	43	9	2(b	2(b	NUM
inlawrev-2752	43	10	)	)	PUNCT
inlawrev-2752	43	11	(	(	PUNCT
inlawrev-2752	43	12	supp	supp	PROPN
inlawrev-2752	43	13	.	.	PUNCT
inlawrev-2752	43	14	1986	1986	NUM
inlawrev-2752	43	15	)	)	PUNCT
inlawrev-2752	43	16	.	.	PUNCT
inlawrev-2752	44	1	^id	^id	PROPN
inlawrev-2752	44	2	.	.	PUNCT
inlawrev-2752	45	1	§	§	PROPN
inlawrev-2752	45	2	33	33	NUM
inlawrev-2752	45	3	-	-	SYM
inlawrev-2752	45	4	3	3	NUM
inlawrev-2752	45	5	-	-	PUNCT
inlawrev-2752	45	6	5	5	NUM
inlawrev-2752	45	7	-	-	SYM
inlawrev-2752	45	8	3	3	NUM
inlawrev-2752	45	9	.	.	PUNCT
inlawrev-2752	46	1	the	the	DET
inlawrev-2752	46	2	honorable	honorable	ADJ
inlawrev-2752	46	3	thomas	thomas	PROPN
inlawrev-2752	46	4	g.	g.	PROPN
inlawrev-2752	46	5	fisher	fisher	PROPN
inlawrev-2752	46	6	has	have	AUX
inlawrev-2752	46	7	been	be	AUX
inlawrev-2752	46	8	appointed	appoint	VERB
inlawrev-2752	46	9	by	by	ADP
inlawrev-2752	46	10	the	the	DET
inlawrev-2752	46	11	governor	governor	NOUN
inlawrev-2752	46	12	to	to	PART
inlawrev-2752	46	13	serve	serve	VERB
inlawrev-2752	46	14	as	as	ADP
inlawrev-2752	46	15	judge	judge	NOUN
inlawrev-2752	46	16	of	of	ADP
inlawrev-2752	46	17	the	the	DET
inlawrev-2752	46	18	new	new	ADJ
inlawrev-2752	46	19	court	court	NOUN
inlawrev-2752	46	20	.	.	PUNCT
inlawrev-2752	47	1	^h	^h	PROPN
inlawrev-2752	47	2	.	.	PUNCT
inlawrev-2752	48	1	1861	1861	NUM
inlawrev-2752	48	2	(	(	PUNCT
inlawrev-2752	48	3	1985	1985	NUM
inlawrev-2752	48	4	)	)	PUNCT
inlawrev-2752	48	5	(	(	PUNCT
inlawrev-2752	48	6	as	as	ADV
inlawrev-2752	48	7	introduced	introduce	VERB
inlawrev-2752	48	8	)	)	PUNCT
inlawrev-2752	48	9	.	.	PUNCT
inlawrev-2752	49	1	^those	^those	PUNCT
inlawrev-2752	49	2	counties	county	NOUN
inlawrev-2752	49	3	are	be	AUX
inlawrev-2752	49	4	allen	allen	PROPN
inlawrev-2752	49	5	,	,	PUNCT
inlawrev-2752	49	6	jefferson	jefferson	PROPN
inlawrev-2752	49	7	,	,	PUNCT
inlawrev-2752	49	8	lake	lake	PROPN
inlawrev-2752	49	9	,	,	PUNCT
inlawrev-2752	49	10	marion	marion	PROPN
inlawrev-2752	49	11	,	,	PUNCT
inlawrev-2752	49	12	st	st	PROPN
inlawrev-2752	49	13	.	.	PROPN
inlawrev-2752	49	14	joseph	joseph	PROPN
inlawrev-2752	49	15	,	,	PUNCT
inlawrev-2752	49	16	vanderburgh	vanderburgh	PROPN
inlawrev-2752	49	17	,	,	PUNCT
inlawrev-2752	49	18	and	and	CCONJ
inlawrev-2752	49	19	vigo	vigo	X
inlawrev-2752	49	20	.	.	PUNCT
inlawrev-2752	50	1	ind	ind	PROPN
inlawrev-2752	50	2	.	.	PUNCT
inlawrev-2752	51	1	code	code	PROPN
inlawrev-2752	51	2	§	§	PROPN
inlawrev-2752	51	3	33	33	NUM
inlawrev-2752	51	4	-	-	SYM
inlawrev-2752	51	5	3	3	NUM
inlawrev-2752	51	6	-	-	PUNCT
inlawrev-2752	51	7	5	5	NUM
inlawrev-2752	51	8	-	-	PUNCT
inlawrev-2752	51	9	l(c	l(c	NOUN
inlawrev-2752	51	10	)	)	PUNCT
inlawrev-2752	51	11	(	(	PUNCT
inlawrev-2752	51	12	supp	supp	PROPN
inlawrev-2752	51	13	.	.	PUNCT
inlawrev-2752	51	14	1986	1986	NUM
inlawrev-2752	51	15	)	)	PUNCT
inlawrev-2752	51	16	.	.	PUNCT
inlawrev-2752	52	1	'	'	PUNCT
inlawrev-2752	52	2	i	i	PRON
inlawrev-2752	52	3	d.	d.	PROPN
inlawrev-2752	52	4	§	§	PROPN
inlawrev-2752	52	5	33	33	NUM
inlawrev-2752	52	6	-	-	SYM
inlawrev-2752	52	7	3	3	NUM
inlawrev-2752	52	8	-	-	PUNCT
inlawrev-2752	52	9	5	5	NUM
inlawrev-2752	52	10	-	-	SYM
inlawrev-2752	52	11	10	10	NUM
inlawrev-2752	52	12	.	.	PUNCT
inlawrev-2752	52	13	'	'	PUNCT
inlawrev-2752	53	1	°	°	SCONJ
inlawrev-2752	53	2	the	the	DET
inlawrev-2752	53	3	rules	rule	NOUN
inlawrev-2752	53	4	for	for	ADP
inlawrev-2752	53	5	the	the	DET
inlawrev-2752	53	6	indiana	indiana	PROPN
inlawrev-2752	53	7	tax	tax	PROPN
inlawrev-2752	53	8	court	court	NOUN
inlawrev-2752	53	9	were	be	AUX
inlawrev-2752	53	10	formally	formally	ADV
inlawrev-2752	53	11	adopted	adopt	VERB
inlawrev-2752	53	12	on	on	ADP
inlawrev-2752	53	13	july	july	PROPN
inlawrev-2752	53	14	18	18	NUM
inlawrev-2752	53	15	,	,	PUNCT
inlawrev-2752	53	16	1986	1986	NUM
inlawrev-2752	53	17	.	.	PUNCT
inlawrev-2752	54	1	they	they	PRON
inlawrev-2752	54	2	are	be	AUX
inlawrev-2752	54	3	reprinted	reprint	VERB
inlawrev-2752	54	4	in	in	ADP
inlawrev-2752	54	5	ind	ind	PROPN
inlawrev-2752	54	6	.	.	PUNCT
inlawrev-2752	55	1	code	code	PROPN
inlawrev-2752	55	2	ann	ann	PROPN
inlawrev-2752	55	3	,	,	PUNCT
inlawrev-2752	55	4	interim	interim	PROPN
inlawrev-2752	55	5	ann	ann	PROPN
inlawrev-2752	55	6	.	.	PUNCT
inlawrev-2752	56	1	serv	serv	PROPN
inlawrev-2752	56	2	.	.	PUNCT
inlawrev-2752	57	1	no	no	INTJ
inlawrev-2752	57	2	.	.	NOUN
inlawrev-2752	57	3	1	1	NUM
inlawrev-2752	57	4	,	,	PUNCT
inlawrev-2752	57	5	66	66	NUM
inlawrev-2752	57	6	(	(	PUNCT
inlawrev-2752	57	7	west	west	PROPN
inlawrev-2752	57	8	,	,	PUNCT
inlawrev-2752	57	9	october	october	PROPN
inlawrev-2752	57	10	1986	1986	NUM
inlawrev-2752	57	11	)	)	PUNCT
inlawrev-2752	57	12	.	.	PUNCT
inlawrev-2752	58	1	1987	1987	NUM
inlawrev-2752	58	2	]	]	PUNCT
inlawrev-2752	58	3	taxation	taxation	NOUN
inlawrev-2752	58	4	363	363	NUM
inlawrev-2752	58	5	action	action	NOUN
inlawrev-2752	58	6	in	in	ADP
inlawrev-2752	58	7	the	the	DET
inlawrev-2752	58	8	nature	nature	NOUN
inlawrev-2752	58	9	of	of	ADP
inlawrev-2752	58	10	a	a	DET
inlawrev-2752	58	11	civil	civil	ADJ
inlawrev-2752	58	12	action	action	NOUN
inlawrev-2752	58	13	to	to	PART
inlawrev-2752	58	14	be	be	AUX
inlawrev-2752	58	15	known	know	VERB
inlawrev-2752	58	16	as	as	ADP
inlawrev-2752	58	17	an	an	DET
inlawrev-2752	58	18	''	''	PUNCT
inlawrev-2752	58	19	original	original	ADJ
inlawrev-2752	58	20	tax	tax	NOUN
inlawrev-2752	58	21	appeal	appeal	NOUN
inlawrev-2752	58	22	.	.	PUNCT
inlawrev-2752	58	23	"	"	PUNCT
inlawrev-2752	59	1	(	(	PUNCT
inlawrev-2752	59	2	b	b	X
inlawrev-2752	59	3	)	)	PUNCT
inlawrev-2752	59	4	an	an	DET
inlawrev-2752	59	5	original	original	ADJ
inlawrev-2752	59	6	tax	tax	NOUN
inlawrev-2752	59	7	appeal	appeal	NOUN
inlawrev-2752	59	8	is	be	AUX
inlawrev-2752	59	9	an	an	DET
inlawrev-2752	59	10	action	action	NOUN
inlawrev-2752	59	11	that	that	PRON
inlawrev-2752	59	12	arises	arise	VERB
inlawrev-2752	59	13	under	under	ADP
inlawrev-2752	59	14	the	the	DET
inlawrev-2752	59	15	tax	tax	NOUN
inlawrev-2752	59	16	laws	law	NOUN
inlawrev-2752	59	17	of	of	ADP
inlawrev-2752	59	18	the	the	DET
inlawrev-2752	59	19	state	state	NOUN
inlawrev-2752	59	20	of	of	ADP
inlawrev-2752	59	21	indiana	indiana	PROPN
inlawrev-2752	59	22	by	by	ADP
inlawrev-2752	59	23	which	which	PRON
inlawrev-2752	59	24	an	an	DET
inlawrev-2752	59	25	initial	initial	ADJ
inlawrev-2752	59	26	judicial	judicial	ADJ
inlawrev-2752	59	27	appeal	appeal	NOUN
inlawrev-2752	59	28	of	of	ADP
inlawrev-2752	59	29	a	a	DET
inlawrev-2752	59	30	final	final	ADJ
inlawrev-2752	59	31	determination	determination	NOUN
inlawrev-2752	59	32	of	of	ADP
inlawrev-2752	59	33	the	the	DET
inlawrev-2752	59	34	department	department	NOUN
inlawrev-2752	59	35	of	of	ADP
inlawrev-2752	59	36	state	state	PROPN
inlawrev-2752	59	37	revenue	revenue	NOUN
inlawrev-2752	59	38	or	or	CCONJ
inlawrev-2752	59	39	the	the	DET
inlawrev-2752	59	40	state	state	NOUN
inlawrev-2752	59	41	board	board	NOUN
inlawrev-2752	59	42	of	of	ADP
inlawrev-2752	59	43	tax	tax	NOUN
inlawrev-2752	59	44	commissioners	commissioner	NOUN
inlawrev-2752	59	45	is	be	AUX
inlawrev-2752	59	46	sought	seek	VERB
inlawrev-2752	59	47	.	.	PUNCT
inlawrev-2752	59	48	''	''	PUNCT
inlawrev-2752	60	1	rule	rule	NOUN
inlawrev-2752	60	2	tc-3	tc-3	VERB
inlawrev-2752	60	3	commencement	commencement	NOUN
inlawrev-2752	60	4	of	of	ADP
inlawrev-2752	60	5	an	an	DET
inlawrev-2752	60	6	action	action	NOUN
inlawrev-2752	60	7	(	(	PUNCT
inlawrev-2752	60	8	a	a	X
inlawrev-2752	60	9	)	)	PUNCT
inlawrev-2752	60	10	an	an	DET
inlawrev-2752	60	11	original	original	ADJ
inlawrev-2752	60	12	tax	tax	NOUN
inlawrev-2752	60	13	appeal	appeal	NOUN
inlawrev-2752	60	14	is	be	AUX
inlawrev-2752	60	15	commenced	commence	VERB
inlawrev-2752	60	16	by	by	ADP
inlawrev-2752	60	17	filing	file	VERB
inlawrev-2752	60	18	a	a	DET
inlawrev-2752	60	19	petition	petition	NOUN
inlawrev-2752	60	20	in	in	ADP
inlawrev-2752	60	21	the	the	DET
inlawrev-2752	60	22	tax	tax	NOUN
inlawrev-2752	60	23	court	court	NOUN
inlawrev-2752	60	24	.	.	PUNCT
inlawrev-2752	61	1	'	'	PUNCT
inlawrev-2752	61	2	^	^	PUNCT
inlawrev-2752	61	3	rule	rule	NOUN
inlawrev-2752	61	4	tc-4	tc-4	PUNCT
inlawrev-2752	61	5	ehminates	ehminate	VERB
inlawrev-2752	61	6	the	the	DET
inlawrev-2752	61	7	necessity	necessity	NOUN
inlawrev-2752	61	8	to	to	PART
inlawrev-2752	61	9	serve	serve	VERB
inlawrev-2752	61	10	a	a	DET
inlawrev-2752	61	11	summons	summon	NOUN
inlawrev-2752	61	12	on	on	ADP
inlawrev-2752	61	13	the	the	DET
inlawrev-2752	61	14	attorney	attorney	NOUN
inlawrev-2752	61	15	general	general	NOUN
inlawrev-2752	61	16	,	,	PUNCT
inlawrev-2752	61	17	the	the	DET
inlawrev-2752	61	18	revenue	revenue	NOUN
inlawrev-2752	61	19	department	department	NOUN
inlawrev-2752	61	20	,	,	PUNCT
inlawrev-2752	61	21	or	or	CCONJ
inlawrev-2752	61	22	the	the	DET
inlawrev-2752	61	23	state	state	NOUN
inlawrev-2752	61	24	tax	tax	NOUN
inlawrev-2752	61	25	board	board	NOUN
inlawrev-2752	61	26	in	in	ADP
inlawrev-2752	61	27	an	an	DET
inlawrev-2752	61	28	original	original	ADJ
inlawrev-2752	61	29	tax	tax	NOUN
inlawrev-2752	61	30	appeal	appeal	NOUN
inlawrev-2752	61	31	in	in	ADP
inlawrev-2752	61	32	the	the	DET
inlawrev-2752	61	33	tax	tax	NOUN
inlawrev-2752	61	34	court	court	NOUN
inlawrev-2752	61	35	and	and	CCONJ
inlawrev-2752	61	36	instead	instead	ADV
inlawrev-2752	61	37	provides	provide	VERB
inlawrev-2752	61	38	that	that	SCONJ
inlawrev-2752	61	39	the	the	DET
inlawrev-2752	61	40	clerk	clerk	NOUN
inlawrev-2752	61	41	of	of	ADP
inlawrev-2752	61	42	the	the	DET
inlawrev-2752	61	43	court	court	NOUN
inlawrev-2752	61	44	shall	shall	AUX
inlawrev-2752	61	45	promptly	promptly	ADV
inlawrev-2752	61	46	transmit	transmit	VERB
inlawrev-2752	61	47	copies	copy	NOUN
inlawrev-2752	61	48	of	of	ADP
inlawrev-2752	61	49	the	the	DET
inlawrev-2752	61	50	taxpayer	taxpayer	NOUN
inlawrev-2752	61	51	's	's	PART
inlawrev-2752	61	52	petition	petition	NOUN
inlawrev-2752	61	53	to	to	ADP
inlawrev-2752	61	54	the	the	DET
inlawrev-2752	61	55	attorney	attorney	NOUN
inlawrev-2752	61	56	general	general	NOUN
inlawrev-2752	61	57	and	and	CCONJ
inlawrev-2752	61	58	to	to	ADP
inlawrev-2752	61	59	the	the	DET
inlawrev-2752	61	60	agency	agency	NOUN
inlawrev-2752	61	61	named	name	VERB
inlawrev-2752	61	62	as	as	ADP
inlawrev-2752	61	63	defendant	defendant	NOUN
inlawrev-2752	61	64	in	in	ADP
inlawrev-2752	61	65	the	the	DET
inlawrev-2752	61	66	petition	petition	NOUN
inlawrev-2752	61	67	.	.	PUNCT
inlawrev-2752	62	1	'^	'^	AUX
inlawrev-2752	62	2	the	the	DET
inlawrev-2752	62	3	indiana	indiana	PROPN
inlawrev-2752	62	4	tax	tax	NOUN
inlawrev-2752	62	5	court	court	NOUN
inlawrev-2752	62	6	rules	rule	NOUN
inlawrev-2752	62	7	also	also	ADV
inlawrev-2752	62	8	address	address	VERB
inlawrev-2752	62	9	the	the	DET
inlawrev-2752	62	10	exclusive	exclusive	ADJ
inlawrev-2752	62	11	venue	venue	NOUN
inlawrev-2752	62	12	of	of	ADP
inlawrev-2752	62	13	the	the	DET
inlawrev-2752	62	14	tax	tax	NOUN
inlawrev-2752	62	15	court	court	NOUN
inlawrev-2752	62	16	as	as	SCONJ
inlawrev-2752	62	17	follows	follow	VERB
inlawrev-2752	62	18	:	:	PUNCT
inlawrev-2752	62	19	rule	rule	NOUN
inlawrev-2752	62	20	tc-13	tc-13	X
inlawrev-2752	62	21	venue	venue	VERB
inlawrev-2752	62	22	the	the	DET
inlawrev-2752	62	23	tax	tax	NOUN
inlawrev-2752	62	24	court	court	NOUN
inlawrev-2752	62	25	has	have	VERB
inlawrev-2752	62	26	exclusive	exclusive	ADJ
inlawrev-2752	62	27	statewide	statewide	ADJ
inlawrev-2752	62	28	jurisdiction	jurisdiction	NOUN
inlawrev-2752	62	29	over	over	ADP
inlawrev-2752	62	30	all	all	DET
inlawrev-2752	62	31	original	original	ADJ
inlawrev-2752	62	32	tax	tax	NOUN
inlawrev-2752	62	33	appeals	appeal	NOUN
inlawrev-2752	62	34	,	,	PUNCT
inlawrev-2752	62	35	and	and	CCONJ
inlawrev-2752	62	36	venue	venue	NOUN
inlawrev-2752	62	37	of	of	ADP
inlawrev-2752	62	38	all	all	DET
inlawrev-2752	62	39	original	original	ADJ
inlawrev-2752	62	40	tax	tax	NOUN
inlawrev-2752	62	41	appeals	appeal	NOUN
inlawrev-2752	62	42	shall	shall	AUX
inlawrev-2752	62	43	he	he	PRON
inlawrev-2752	62	44	only	only	ADV
inlawrev-2752	62	45	in	in	ADP
inlawrev-2752	62	46	the	the	DET
inlawrev-2752	62	47	tax	tax	NOUN
inlawrev-2752	62	48	court	court	NOUN
inlawrev-2752	62	49	.	.	PUNCT
inlawrev-2752	63	1	'	'	PUNCT
inlawrev-2752	63	2	"	"	PUNCT
inlawrev-2752	63	3	^	^	PUNCT
inlawrev-2752	63	4	all	all	DET
inlawrev-2752	63	5	tax	tax	NOUN
inlawrev-2752	63	6	court	court	NOUN
inlawrev-2752	63	7	trials	trial	NOUN
inlawrev-2752	63	8	are	be	AUX
inlawrev-2752	63	9	to	to	PART
inlawrev-2752	63	10	be	be	AUX
inlawrev-2752	63	11	tried	try	VERB
inlawrev-2752	63	12	without	without	ADP
inlawrev-2752	63	13	the	the	DET
inlawrev-2752	63	14	intervention	intervention	NOUN
inlawrev-2752	63	15	of	of	ADP
inlawrev-2752	63	16	a	a	DET
inlawrev-2752	63	17	jury,'^	jury,'^	NOUN
inlawrev-2752	63	18	and	and	CCONJ
inlawrev-2752	63	19	the	the	DET
inlawrev-2752	63	20	tax	tax	NOUN
inlawrev-2752	63	21	court	court	NOUN
inlawrev-2752	63	22	is	be	AUX
inlawrev-2752	63	23	required	require	VERB
inlawrev-2752	63	24	to	to	PART
inlawrev-2752	63	25	render	render	VERB
inlawrev-2752	63	26	its	its	PRON
inlawrev-2752	63	27	decisions	decision	NOUN
inlawrev-2752	63	28	in	in	ADP
inlawrev-2752	63	29	writing	writing	NOUN
inlawrev-2752	63	30	.	.	PUNCT
inlawrev-2752	64	1	'^	'^	NOUN
inlawrev-2752	64	2	as	as	SCONJ
inlawrev-2752	64	3	shall	shall	AUX
inlawrev-2752	64	4	be	be	AUX
inlawrev-2752	64	5	discussed	discuss	VERB
inlawrev-2752	64	6	,	,	PUNCT
inlawrev-2752	64	7	the	the	DET
inlawrev-2752	64	8	court	court	NOUN
inlawrev-2752	64	9	is	be	AUX
inlawrev-2752	64	10	granted	grant	VERB
inlawrev-2752	64	11	hmited	hmited	ADJ
inlawrev-2752	64	12	authority	authority	NOUN
inlawrev-2752	64	13	to	to	PART
inlawrev-2752	64	14	enjoin	enjoin	VERB
inlawrev-2752	64	15	tax	tax	NOUN
inlawrev-2752	64	16	collections,'^	collections,'^	NOUN
inlawrev-2752	64	17	and	and	CCONJ
inlawrev-2752	64	18	the	the	DET
inlawrev-2752	64	19	tax	tax	NOUN
inlawrev-2752	64	20	court	court	NOUN
inlawrev-2752	64	21	is	be	AUX
inlawrev-2752	64	22	directed	direct	VERB
inlawrev-2752	64	23	to	to	PART
inlawrev-2752	64	24	establish	establish	VERB
inlawrev-2752	64	25	a	a	DET
inlawrev-2752	64	26	simplified	simplified	ADJ
inlawrev-2752	64	27	procedure	procedure	NOUN
inlawrev-2752	64	28	for	for	ADP
inlawrev-2752	64	29	the	the	DET
inlawrev-2752	64	30	handling	handling	NOUN
inlawrev-2752	64	31	of	of	ADP
inlawrev-2752	64	32	small	small	ADJ
inlawrev-2752	64	33	tax	tax	NOUN
inlawrev-2752	64	34	claims	claim	NOUN
inlawrev-2752	64	35	.	.	PUNCT
inlawrev-2752	65	1	'^	'^	NOUN
inlawrev-2752	66	1	but	but	CCONJ
inlawrev-2752	66	2	,	,	PUNCT
inlawrev-2752	66	3	as	as	SCONJ
inlawrev-2752	66	4	noted	note	VERB
inlawrev-2752	66	5	,	,	PUNCT
inlawrev-2752	66	6	the	the	DET
inlawrev-2752	66	7	real	real	ADJ
inlawrev-2752	66	8	question	question	NOUN
inlawrev-2752	66	9	regarding	regard	VERB
inlawrev-2752	66	10	the	the	DET
inlawrev-2752	66	11	new	new	ADJ
inlawrev-2752	66	12	tax	tax	NOUN
inlawrev-2752	66	13	court	court	NOUN
inlawrev-2752	66	14	concerns	concern	VERB
inlawrev-2752	66	15	the	the	DET
inlawrev-2752	66	16	actual	actual	ADJ
inlawrev-2752	66	17	scope	scope	NOUN
inlawrev-2752	66	18	of	of	ADP
inlawrev-2752	66	19	its	its	PRON
inlawrev-2752	66	20	jurisdiction	jurisdiction	NOUN
inlawrev-2752	66	21	and	and	CCONJ
inlawrev-2752	66	22	the	the	DET
inlawrev-2752	66	23	nature	nature	NOUN
inlawrev-2752	66	24	of	of	ADP
inlawrev-2752	66	25	its	its	PRON
inlawrev-2752	66	26	judicial	judicial	ADJ
inlawrev-2752	66	27	review	review	NOUN
inlawrev-2752	66	28	.	.	PUNCT
inlawrev-2752	67	1	b.	b.	PROPN
inlawrev-2752	68	1	the	the	DET
inlawrev-2752	68	2	tax	tax	NOUN
inlawrev-2752	68	3	court	court	NOUN
inlawrev-2752	68	4	's	's	PART
inlawrev-2752	68	5	exclusive	exclusive	ADJ
inlawrev-2752	68	6	jurisdiction	jurisdiction	NOUN
inlawrev-2752	68	7	—	—	PUNCT
inlawrev-2752	68	8	is	be	AUX
inlawrev-2752	68	9	it	it	PRON
inlawrev-2752	68	10	really	really	ADV
inlawrev-2752	68	11	exclusive	exclusive	ADJ
inlawrev-2752	68	12	?	?	PUNCT
inlawrev-2752	69	1	effective	effective	ADJ
inlawrev-2752	69	2	july	july	PROPN
inlawrev-2752	69	3	1	1	NUM
inlawrev-2752	69	4	,	,	PUNCT
inlawrev-2752	69	5	1986	1986	NUM
inlawrev-2752	69	6	,	,	PUNCT
inlawrev-2752	69	7	the	the	DET
inlawrev-2752	69	8	tax	tax	NOUN
inlawrev-2752	69	9	court	court	NOUN
inlawrev-2752	69	10	has	have	AUX
inlawrev-2752	69	11	been	be	AUX
inlawrev-2752	69	12	vested	vest	VERB
inlawrev-2752	69	13	with	with	ADP
inlawrev-2752	69	14	"	"	PUNCT
inlawrev-2752	69	15	exclusive	exclusive	ADJ
inlawrev-2752	69	16	''	''	PUNCT
inlawrev-2752	69	17	i	i	PROPN
inlawrev-2752	69	18	d.	d.	PROPN
inlawrev-2752	69	19	at	at	ADP
inlawrev-2752	69	20	66	66	NUM
inlawrev-2752	69	21	.	.	PUNCT
inlawrev-2752	70	1	''	''	PUNCT
inlawrev-2752	70	2	i	i	PRON
inlawrev-2752	70	3	d.	d.	PROPN
inlawrev-2752	70	4	at	at	ADP
inlawrev-2752	70	5	66	66	NUM
inlawrev-2752	70	6	-	-	SYM
inlawrev-2752	70	7	67	67	NUM
inlawrev-2752	70	8	.	.	PUNCT
inlawrev-2752	71	1	"	"	PUNCT
inlawrev-2752	71	2	i	i	PRON
inlawrev-2752	71	3	d.	d.	PROPN
inlawrev-2752	71	4	at	at	ADP
inlawrev-2752	71	5	69	69	NUM
inlawrev-2752	71	6	.	.	PUNCT
inlawrev-2752	72	1	'	'	NUM
inlawrev-2752	72	2	^ind	^ind	NUM
inlawrev-2752	72	3	.	.	PUNCT
inlawrev-2752	73	1	code	code	NOUN
inlawrev-2752	73	2	§	§	PROPN
inlawrev-2752	73	3	33	33	NUM
inlawrev-2752	73	4	-	-	SYM
inlawrev-2752	73	5	3	3	NUM
inlawrev-2752	73	6	-	-	PUNCT
inlawrev-2752	73	7	5	5	NUM
inlawrev-2752	73	8	-	-	PUNCT
inlawrev-2752	73	9	13(a	13(a	NUM
inlawrev-2752	73	10	)	)	PUNCT
inlawrev-2752	73	11	(	(	PUNCT
inlawrev-2752	73	12	supp	supp	PROPN
inlawrev-2752	73	13	.	.	PUNCT
inlawrev-2752	73	14	1986	1986	NUM
inlawrev-2752	73	15	)	)	PUNCT
inlawrev-2752	73	16	.	.	PUNCT
inlawrev-2752	74	1	'	'	PUNCT
inlawrev-2752	74	2	^id	^id	PROPN
inlawrev-2752	74	3	.	.	PUNCT
inlawrev-2752	75	1	§	§	PROPN
inlawrev-2752	75	2	33	33	NUM
inlawrev-2752	75	3	-	-	SYM
inlawrev-2752	75	4	3	3	NUM
inlawrev-2752	75	5	-	-	PUNCT
inlawrev-2752	75	6	5	5	NUM
inlawrev-2752	75	7	-	-	SYM
inlawrev-2752	75	8	15	15	NUM
inlawrev-2752	75	9	.	.	PUNCT
inlawrev-2752	75	10	''	''	PUNCT
inlawrev-2752	75	11	'	'	PUNCT
inlawrev-2752	75	12	see	see	VERB
inlawrev-2752	75	13	infra	infra	NOUN
inlawrev-2752	75	14	notes	note	VERB
inlawrev-2752	75	15	82	82	NUM
inlawrev-2752	75	16	-	-	SYM
inlawrev-2752	75	17	90	90	NUM
inlawrev-2752	75	18	and	and	CCONJ
inlawrev-2752	75	19	accompanying	accompany	VERB
inlawrev-2752	75	20	text	text	NOUN
inlawrev-2752	75	21	.	.	PUNCT
inlawrev-2752	76	1	'	'	PUNCT
inlawrev-2752	76	2	^see	^see	NUM
inlawrev-2752	76	3	infra	infra	NOUN
inlawrev-2752	76	4	notes	note	VERB
inlawrev-2752	76	5	91	91	NUM
inlawrev-2752	76	6	-	-	SYM
inlawrev-2752	76	7	95	95	NUM
inlawrev-2752	76	8	and	and	CCONJ
inlawrev-2752	76	9	accompanying	accompany	VERB
inlawrev-2752	76	10	text	text	NOUN
inlawrev-2752	76	11	.	.	PUNCT
inlawrev-2752	77	1	364	364	NUM
inlawrev-2752	77	2	indiana	indiana	PROPN
inlawrev-2752	77	3	law	law	NOUN
inlawrev-2752	77	4	review	review	NOUN
inlawrev-2752	77	5	[	[	X
inlawrev-2752	77	6	vol	vol	NOUN
inlawrev-2752	77	7	.	.	PUNCT
inlawrev-2752	78	1	20:361	20:361	NUM
inlawrev-2752	79	1	jurisdiction	jurisdiction	NOUN
inlawrev-2752	79	2	"	"	PUNCT
inlawrev-2752	79	3	over	over	ADP
inlawrev-2752	79	4	any	any	DET
inlawrev-2752	79	5	case	case	NOUN
inlawrev-2752	79	6	that	that	PRON
inlawrev-2752	79	7	arises	arise	VERB
inlawrev-2752	79	8	under	under	ADP
inlawrev-2752	79	9	the	the	DET
inlawrev-2752	79	10	tax	tax	NOUN
inlawrev-2752	79	11	laws	law	NOUN
inlawrev-2752	79	12	of	of	ADP
inlawrev-2752	79	13	the	the	DET
inlawrev-2752	79	14	state	state	NOUN
inlawrev-2752	79	15	and	and	CCONJ
inlawrev-2752	79	16	that	that	PRON
inlawrev-2752	79	17	is	be	AUX
inlawrev-2752	79	18	an	an	DET
inlawrev-2752	79	19	initial	initial	ADJ
inlawrev-2752	79	20	appeal	appeal	NOUN
inlawrev-2752	79	21	of	of	ADP
inlawrev-2752	79	22	a	a	DET
inlawrev-2752	79	23	final	final	ADJ
inlawrev-2752	79	24	determination	determination	NOUN
inlawrev-2752	79	25	made	make	VERB
inlawrev-2752	79	26	by	by	ADP
inlawrev-2752	79	27	(	(	PUNCT
inlawrev-2752	79	28	1	1	X
inlawrev-2752	79	29	)	)	PUNCT
inlawrev-2752	79	30	the	the	DET
inlawrev-2752	79	31	indiana	indiana	PROPN
inlawrev-2752	79	32	department	department	PROPN
inlawrev-2752	79	33	of	of	ADP
inlawrev-2752	79	34	revenue	revenue	NOUN
inlawrev-2752	79	35	or	or	CCONJ
inlawrev-2752	79	36	(	(	PUNCT
inlawrev-2752	79	37	2	2	X
inlawrev-2752	79	38	)	)	PUNCT
inlawrev-2752	79	39	the	the	DET
inlawrev-2752	79	40	indiana	indiana	PROPN
inlawrev-2752	79	41	state	state	PROPN
inlawrev-2752	79	42	board	board	PROPN
inlawrev-2752	79	43	of	of	ADP
inlawrev-2752	79	44	tax	tax	NOUN
inlawrev-2752	79	45	commissioners	commissioner	NOUN
inlawrev-2752	79	46	.	.	PUNCT
inlawrev-2752	80	1	'^	'^	NOUN
inlawrev-2752	80	2	under	under	ADP
inlawrev-2752	80	3	section	section	NOUN
inlawrev-2752	80	4	20	20	NUM
inlawrev-2752	80	5	of	of	ADP
inlawrev-2752	80	6	the	the	DET
inlawrev-2752	80	7	act	act	NOUN
inlawrev-2752	80	8	creating	create	VERB
inlawrev-2752	80	9	the	the	DET
inlawrev-2752	80	10	court,^	court,^	PROPN
inlawrev-2752	80	11	°	°	PROPN
inlawrev-2752	80	12	the	the	DET
inlawrev-2752	80	13	court	court	NOUN
inlawrev-2752	80	14	does	do	AUX
inlawrev-2752	80	15	not	not	PART
inlawrev-2752	80	16	have	have	VERB
inlawrev-2752	80	17	jurisdiction	jurisdiction	NOUN
inlawrev-2752	80	18	over	over	ADP
inlawrev-2752	80	19	any	any	DET
inlawrev-2752	80	20	case	case	NOUN
inlawrev-2752	80	21	before	before	ADP
inlawrev-2752	80	22	july	july	PROPN
inlawrev-2752	80	23	1	1	NUM
inlawrev-2752	80	24	,	,	PUNCT
inlawrev-2752	80	25	1986	1986	NUM
inlawrev-2752	80	26	,	,	PUNCT
inlawrev-2752	80	27	but	but	CCONJ
inlawrev-2752	80	28	a	a	DET
inlawrev-2752	80	29	case	case	NOUN
inlawrev-2752	80	30	that	that	PRON
inlawrev-2752	80	31	is	be	AUX
inlawrev-2752	80	32	pending	pende	VERB
inlawrev-2752	80	33	in	in	ADP
inlawrev-2752	80	34	another	another	DET
inlawrev-2752	80	35	court	court	NOUN
inlawrev-2752	80	36	on	on	ADP
inlawrev-2752	80	37	or	or	CCONJ
inlawrev-2752	80	38	after	after	ADP
inlawrev-2752	80	39	june	june	PROPN
inlawrev-2752	80	40	30	30	NUM
inlawrev-2752	80	41	,	,	PUNCT
inlawrev-2752	80	42	1986	1986	NUM
inlawrev-2752	80	43	,	,	PUNCT
inlawrev-2752	80	44	and	and	CCONJ
inlawrev-2752	80	45	that	that	PRON
inlawrev-2752	80	46	is	be	AUX
inlawrev-2752	80	47	otherwise	otherwise	ADV
inlawrev-2752	80	48	within	within	ADP
inlawrev-2752	80	49	the	the	DET
inlawrev-2752	80	50	exclusive	exclusive	ADJ
inlawrev-2752	80	51	jurisdiction	jurisdiction	NOUN
inlawrev-2752	80	52	of	of	ADP
inlawrev-2752	80	53	the	the	DET
inlawrev-2752	80	54	court	court	NOUN
inlawrev-2752	80	55	may	may	AUX
inlawrev-2752	80	56	be	be	AUX
inlawrev-2752	80	57	transferred	transfer	VERB
inlawrev-2752	80	58	to	to	ADP
inlawrev-2752	80	59	the	the	DET
inlawrev-2752	80	60	tax	tax	NOUN
inlawrev-2752	80	61	court	court	NOUN
inlawrev-2752	80	62	if	if	SCONJ
inlawrev-2752	80	63	all	all	DET
inlawrev-2752	80	64	parties	party	NOUN
inlawrev-2752	80	65	agree	agree	VERB
inlawrev-2752	80	66	to	to	ADP
inlawrev-2752	80	67	the	the	DET
inlawrev-2752	80	68	transfer.^	transfer.^	PROPN
inlawrev-2752	80	69	'	'	PUNCT
inlawrev-2752	80	70	the	the	DET
inlawrev-2752	80	71	tax	tax	NOUN
inlawrev-2752	80	72	court	court	NOUN
inlawrev-2752	80	73	's	's	PART
inlawrev-2752	80	74	exclusive	exclusive	ADJ
inlawrev-2752	80	75	jurisdiction	jurisdiction	NOUN
inlawrev-2752	80	76	clearly	clearly	ADV
inlawrev-2752	80	77	applies	apply	VERB
inlawrev-2752	80	78	to	to	ADP
inlawrev-2752	80	79	all	all	DET
inlawrev-2752	80	80	appeals	appeal	NOUN
inlawrev-2752	80	81	of	of	ADP
inlawrev-2752	80	82	final	final	ADJ
inlawrev-2752	80	83	assessment	assessment	NOUN
inlawrev-2752	80	84	determinations	determination	NOUN
inlawrev-2752	80	85	made	make	VERB
inlawrev-2752	80	86	by	by	ADP
inlawrev-2752	80	87	the	the	DET
inlawrev-2752	80	88	state	state	NOUN
inlawrev-2752	80	89	tax	tax	NOUN
inlawrev-2752	80	90	board	board	NOUN
inlawrev-2752	80	91	pursuant	pursuant	ADJ
inlawrev-2752	80	92	to	to	ADP
inlawrev-2752	80	93	indiana	indiana	PROPN
inlawrev-2752	80	94	code	code	PROPN
inlawrev-2752	80	95	sections	section	NOUN
inlawrev-2752	80	96	6	6	NUM
inlawrev-2752	80	97	-	-	SYM
inlawrev-2752	80	98	1.1	1.1	NUM
inlawrev-2752	80	99	-	-	PUNCT
inlawrev-2752	80	100	15	15	NUM
inlawrev-2752	80	101	-	-	NUM
inlawrev-2752	80	102	42^	42^	NUM
inlawrev-2752	80	103	and	and	CCONJ
inlawrev-2752	80	104	6	6	NUM
inlawrev-2752	80	105	-	-	SYM
inlawrev-2752	80	106	1	1	NUM
inlawrev-2752	80	107	.	.	NOUN
inlawrev-2752	80	108	1	1	NUM
inlawrev-2752	80	109	-	-	SYM
inlawrev-2752	80	110	1	1	NUM
inlawrev-2752	80	111	5	5	NUM
inlawrev-2752	80	112	-	-	SYM
inlawrev-2752	80	113	5	5	NUM
inlawrev-2752	80	114	,	,	PUNCT
inlawrev-2752	80	115	^^	^^	PUNCT
inlawrev-2752	80	116	and	and	CCONJ
inlawrev-2752	80	117	indeed	indeed	ADV
inlawrev-2752	80	118	the	the	DET
inlawrev-2752	80	119	act	act	NOUN
inlawrev-2752	80	120	creating	create	VERB
inlawrev-2752	80	121	the	the	DET
inlawrev-2752	80	122	tax	tax	NOUN
inlawrev-2752	80	123	court	court	NOUN
inlawrev-2752	80	124	explicitly	explicitly	ADV
inlawrev-2752	80	125	amended	amend	VERB
inlawrev-2752	80	126	the	the	DET
inlawrev-2752	80	127	latter	latter	ADJ
inlawrev-2752	80	128	to	to	PART
inlawrev-2752	80	129	specify	specify	VERB
inlawrev-2752	80	130	that	that	SCONJ
inlawrev-2752	80	131	appeals	appeal	NOUN
inlawrev-2752	80	132	from	from	ADP
inlawrev-2752	80	133	a	a	DET
inlawrev-2752	80	134	final	final	ADJ
inlawrev-2752	80	135	assessment	assessment	NOUN
inlawrev-2752	80	136	determination	determination	NOUN
inlawrev-2752	80	137	by	by	ADP
inlawrev-2752	80	138	the	the	DET
inlawrev-2752	80	139	state	state	NOUN
inlawrev-2752	80	140	tax	tax	NOUN
inlawrev-2752	80	141	board	board	NOUN
inlawrev-2752	80	142	shall	shall	AUX
inlawrev-2752	80	143	be	be	AUX
inlawrev-2752	80	144	lodged	lodge	VERB
inlawrev-2752	80	145	with	with	ADP
inlawrev-2752	80	146	the	the	DET
inlawrev-2752	80	147	new	new	ADJ
inlawrev-2752	80	148	tax	tax	NOUN
inlawrev-2752	80	149	court	court	NOUN
inlawrev-2752	80	150	.	.	PUNCT
inlawrev-2752	81	1	^^^	^^^	PROPN
inlawrev-2752	81	2	likewise	likewise	ADV
inlawrev-2752	81	3	,	,	PUNCT
inlawrev-2752	81	4	the	the	DET
inlawrev-2752	81	5	tax	tax	NOUN
inlawrev-2752	81	6	court	court	NOUN
inlawrev-2752	81	7	's	's	PART
inlawrev-2752	81	8	exclusive	exclusive	ADJ
inlawrev-2752	81	9	jurisdiction	jurisdiction	NOUN
inlawrev-2752	81	10	clearly	clearly	ADV
inlawrev-2752	81	11	applies	apply	VERB
inlawrev-2752	81	12	to	to	ADP
inlawrev-2752	81	13	all	all	DET
inlawrev-2752	81	14	appeals	appeal	NOUN
inlawrev-2752	81	15	of	of	ADP
inlawrev-2752	81	16	a	a	DET
inlawrev-2752	81	17	denial	denial	NOUN
inlawrev-2752	81	18	of	of	ADP
inlawrev-2752	81	19	a	a	DET
inlawrev-2752	81	20	tax	tax	NOUN
inlawrev-2752	81	21	refund	refund	NOUN
inlawrev-2752	81	22	claim	claim	NOUN
inlawrev-2752	81	23	by	by	ADP
inlawrev-2752	81	24	the	the	DET
inlawrev-2752	81	25	revenue	revenue	NOUN
inlawrev-2752	81	26	department	department	NOUN
inlawrev-2752	81	27	.	.	PUNCT
inlawrev-2752	82	1	the	the	DET
inlawrev-2752	82	2	provision	provision	NOUN
inlawrev-2752	82	3	that	that	PRON
inlawrev-2752	82	4	empowers	empower	VERB
inlawrev-2752	82	5	the	the	DET
inlawrev-2752	82	6	revenue	revenue	NOUN
inlawrev-2752	82	7	department	department	PROPN
inlawrev-2752	82	8	to	to	PART
inlawrev-2752	82	9	receive	receive	VERB
inlawrev-2752	82	10	and	and	CCONJ
inlawrev-2752	82	11	grant	grant	VERB
inlawrev-2752	82	12	or	or	CCONJ
inlawrev-2752	82	13	deny	deny	VERB
inlawrev-2752	82	14	claims	claim	NOUN
inlawrev-2752	82	15	for	for	ADP
inlawrev-2752	82	16	the	the	DET
inlawrev-2752	82	17	refund	refund	NOUN
inlawrev-2752	82	18	of	of	ADP
inlawrev-2752	82	19	income	income	NOUN
inlawrev-2752	82	20	taxes	taxis	NOUN
inlawrev-2752	82	21	,	,	PUNCT
inlawrev-2752	82	22	sales	sale	NOUN
inlawrev-2752	82	23	and	and	CCONJ
inlawrev-2752	82	24	use	use	VERB
inlawrev-2752	82	25	taxes	taxis	NOUN
inlawrev-2752	82	26	,	,	PUNCT
inlawrev-2752	82	27	intangibles	intangible	NOUN
inlawrev-2752	82	28	taxes	taxis	NOUN
inlawrev-2752	82	29	,	,	PUNCT
inlawrev-2752	82	30	and	and	CCONJ
inlawrev-2752	82	31	several	several	ADJ
inlawrev-2752	82	32	listed	list	VERB
inlawrev-2752	82	33	excise	excise	NOUN
inlawrev-2752	82	34	taxes	taxis	NOUN
inlawrev-2752	82	35	was	be	AUX
inlawrev-2752	82	36	similarly	similarly	ADV
inlawrev-2752	82	37	amended	amend	VERB
inlawrev-2752	82	38	in	in	ADP
inlawrev-2752	82	39	the	the	DET
inlawrev-2752	82	40	1985	1985	NUM
inlawrev-2752	82	41	tax	tax	NOUN
inlawrev-2752	82	42	court	court	NOUN
inlawrev-2752	82	43	act	act	NOUN
inlawrev-2752	82	44	to	to	PART
inlawrev-2752	82	45	specify	specify	VERB
inlawrev-2752	82	46	that	that	SCONJ
inlawrev-2752	82	47	appeals	appeal	NOUN
inlawrev-2752	82	48	from	from	ADP
inlawrev-2752	82	49	the	the	DET
inlawrev-2752	82	50	department	department	NOUN
inlawrev-2752	82	51	's	's	PART
inlawrev-2752	82	52	denial	denial	NOUN
inlawrev-2752	82	53	of	of	ADP
inlawrev-2752	82	54	any	any	DET
inlawrev-2752	82	55	such	such	ADJ
inlawrev-2752	82	56	claims	claim	NOUN
inlawrev-2752	82	57	for	for	ADP
inlawrev-2752	82	58	refund	refund	NOUN
inlawrev-2752	82	59	shall	shall	AUX
inlawrev-2752	82	60	be	be	AUX
inlawrev-2752	82	61	filed	file	VERB
inlawrev-2752	82	62	with	with	ADP
inlawrev-2752	82	63	the	the	DET
inlawrev-2752	82	64	tax	tax	NOUN
inlawrev-2752	82	65	court	court	NOUN
inlawrev-2752	82	66	.	.	PUNCT
inlawrev-2752	83	1	2^	2^	NUM
inlawrev-2752	83	2	although	although	SCONJ
inlawrev-2752	83	3	the	the	DET
inlawrev-2752	83	4	tax	tax	NOUN
inlawrev-2752	83	5	court	court	NOUN
inlawrev-2752	83	6	's	's	PART
inlawrev-2752	83	7	exclusive	exclusive	ADJ
inlawrev-2752	83	8	jurisdiction	jurisdiction	NOUN
inlawrev-2752	83	9	to	to	PART
inlawrev-2752	83	10	hear	hear	VERB
inlawrev-2752	83	11	statutory	statutory	ADJ
inlawrev-2752	83	12	appeals	appeal	NOUN
inlawrev-2752	83	13	from	from	ADP
inlawrev-2752	83	14	the	the	DET
inlawrev-2752	83	15	revenue	revenue	NOUN
inlawrev-2752	83	16	department	department	NOUN
inlawrev-2752	83	17	and	and	CCONJ
inlawrev-2752	83	18	the	the	DET
inlawrev-2752	83	19	state	state	NOUN
inlawrev-2752	83	20	tax	tax	NOUN
inlawrev-2752	83	21	board	board	NOUN
inlawrev-2752	83	22	is	be	AUX
inlawrev-2752	83	23	plain	plain	ADJ
inlawrev-2752	83	24	on	on	ADP
inlawrev-2752	83	25	the	the	DET
inlawrev-2752	83	26	face	face	NOUN
inlawrev-2752	83	27	of	of	ADP
inlawrev-2752	83	28	the	the	DET
inlawrev-2752	83	29	act	act	NOUN
inlawrev-2752	83	30	creating	create	VERB
inlawrev-2752	83	31	the	the	DET
inlawrev-2752	83	32	court,^^	court,^^	NOUN
inlawrev-2752	83	33	jurisdiction	jurisdiction	NOUN
inlawrev-2752	83	34	is	be	AUX
inlawrev-2752	83	35	nonetheless	nonetheless	ADV
inlawrev-2752	83	36	still	still	ADV
inlawrev-2752	83	37	contingent	contingent	ADJ
inlawrev-2752	83	38	upon	upon	SCONJ
inlawrev-2752	83	39	the	the	DET
inlawrev-2752	83	40	taxpayer	taxpayer	NOUN
inlawrev-2752	83	41	having	having	AUX
inlawrev-2752	83	42	first	first	ADV
inlawrev-2752	83	43	complied	comply	VERB
inlawrev-2752	83	44	with	with	ADP
inlawrev-2752	83	45	all	all	PRON
inlawrev-2752	83	46	of	of	ADP
inlawrev-2752	83	47	the	the	DET
inlawrev-2752	83	48	statutory	statutory	ADJ
inlawrev-2752	83	49	preconditions	precondition	NOUN
inlawrev-2752	83	50	for	for	ADP
inlawrev-2752	83	51	initiation	initiation	NOUN
inlawrev-2752	83	52	of	of	ADP
inlawrev-2752	83	53	the	the	DET
inlawrev-2752	83	54	action	action	NOUN
inlawrev-2752	83	55	.	.	PUNCT
inlawrev-2752	84	1	^"^	^"^	PROPN
inlawrev-2752	84	2	contrary	contrary	ADJ
inlawrev-2752	84	3	to	to	ADP
inlawrev-2752	84	4	popular	popular	ADJ
inlawrev-2752	84	5	belief	belief	NOUN
inlawrev-2752	84	6	,	,	PUNCT
inlawrev-2752	84	7	however	however	ADV
inlawrev-2752	84	8	,	,	PUNCT
inlawrev-2752	84	9	the	the	DET
inlawrev-2752	84	10	tax	tax	NOUN
inlawrev-2752	84	11	court	court	NOUN
inlawrev-2752	84	12	's	's	PART
inlawrev-2752	84	13	exclusive	exclusive	ADJ
inlawrev-2752	84	14	jurisdiction	jurisdiction	NOUN
inlawrev-2752	84	15	may	may	AUX
inlawrev-2752	84	16	not	not	PART
inlawrev-2752	84	17	be	be	AUX
inlawrev-2752	84	18	exclusive	exclusive	ADJ
inlawrev-2752	84	19	as	as	ADP
inlawrev-2752	84	20	to	to	ADP
inlawrev-2752	84	21	all	all	DET
inlawrev-2752	84	22	tax	tax	NOUN
inlawrev-2752	84	23	litigation	litigation	NOUN
inlawrev-2752	84	24	.	.	PUNCT
inlawrev-2752	85	1	as	as	SCONJ
inlawrev-2752	85	2	noted	note	VERB
inlawrev-2752	85	3	,	,	PUNCT
inlawrev-2752	85	4	the	the	DET
inlawrev-2752	85	5	court	court	NOUN
inlawrev-2752	85	6	's	's	PART
inlawrev-2752	85	7	jurisdiction	jurisdiction	NOUN
inlawrev-2752	85	8	is	be	AUX
inlawrev-2752	85	9	statutorily	statutorily	ADV
inlawrev-2752	85	10	restricted	restrict	VERB
inlawrev-2752	85	11	to	to	ADP
inlawrev-2752	85	12	initial	initial	ADJ
inlawrev-2752	85	13	appeals	appeal	NOUN
inlawrev-2752	85	14	of	of	ADP
inlawrev-2752	85	15	final	final	ADJ
inlawrev-2752	85	16	'	'	NUM
inlawrev-2752	85	17	^ind	^ind	NUM
inlawrev-2752	85	18	.	.	PUNCT
inlawrev-2752	86	1	code	code	NOUN
inlawrev-2752	86	2	§	§	PROPN
inlawrev-2752	86	3	33	33	NUM
inlawrev-2752	86	4	-	-	SYM
inlawrev-2752	86	5	3	3	NUM
inlawrev-2752	86	6	-	-	PUNCT
inlawrev-2752	86	7	5	5	NUM
inlawrev-2752	86	8	-	-	PUNCT
inlawrev-2752	86	9	2(a	2(a	NUM
inlawrev-2752	86	10	)	)	PUNCT
inlawrev-2752	86	11	(	(	PUNCT
inlawrev-2752	86	12	supp	supp	PROPN
inlawrev-2752	86	13	.	.	PUNCT
inlawrev-2752	86	14	1986	1986	NUM
inlawrev-2752	86	15	)	)	PUNCT
inlawrev-2752	86	16	.	.	PUNCT
inlawrev-2752	87	1	^"1985	^"1985	PUNCT
inlawrev-2752	88	1	ind	ind	PROPN
inlawrev-2752	88	2	.	.	PUNCT
inlawrev-2752	88	3	act	act	PROPN
inlawrev-2752	88	4	.	.	PUNCT
inlawrev-2752	89	1	2278	2278	NUM
inlawrev-2752	89	2	,	,	PUNCT
inlawrev-2752	89	3	2290	2290	NUM
inlawrev-2752	89	4	,	,	PUNCT
inlawrev-2752	89	5	pub	pub	NOUN
inlawrev-2752	89	6	.	.	PUNCT
inlawrev-2752	90	1	l.	l.	PROPN
inlawrev-2752	90	2	no	no	INTJ
inlawrev-2752	90	3	.	.	PROPN
inlawrev-2752	91	1	291	291	NUM
inlawrev-2752	91	2	-	-	SYM
inlawrev-2752	91	3	1985	1985	NUM
inlawrev-2752	91	4	,	,	PUNCT
inlawrev-2752	91	5	§	§	PROPN
inlawrev-2752	91	6	20	20	NUM
inlawrev-2752	91	7	.	.	PUNCT
inlawrev-2752	92	1	^this	^this	DET
inlawrev-2752	92	2	section	section	NOUN
inlawrev-2752	92	3	provides	provide	VERB
inlawrev-2752	92	4	for	for	ADP
inlawrev-2752	92	5	an	an	DET
inlawrev-2752	92	6	appeal	appeal	NOUN
inlawrev-2752	92	7	when	when	SCONJ
inlawrev-2752	92	8	the	the	DET
inlawrev-2752	92	9	state	state	NOUN
inlawrev-2752	92	10	tax	tax	NOUN
inlawrev-2752	92	11	board	board	NOUN
inlawrev-2752	92	12	does	do	AUX
inlawrev-2752	92	13	not	not	PART
inlawrev-2752	92	14	act	act	VERB
inlawrev-2752	92	15	on	on	ADP
inlawrev-2752	92	16	a	a	DET
inlawrev-2752	92	17	taxpayers	taxpayer	NOUN
inlawrev-2752	92	18	request	request	VERB
inlawrev-2752	92	19	for	for	ADP
inlawrev-2752	92	20	review	review	NOUN
inlawrev-2752	92	21	.	.	PUNCT
inlawrev-2752	93	1	ind	ind	PROPN
inlawrev-2752	93	2	.	.	PUNCT
inlawrev-2752	94	1	code	code	PROPN
inlawrev-2752	94	2	§	§	PROPN
inlawrev-2752	94	3	6	6	NUM
inlawrev-2752	94	4	-	-	SYM
inlawrev-2752	94	5	1.1	1.1	NUM
inlawrev-2752	94	6	-	-	PUNCT
inlawrev-2752	94	7	15	15	NUM
inlawrev-2752	94	8	-	-	SYM
inlawrev-2752	94	9	4	4	NUM
inlawrev-2752	94	10	(	(	PUNCT
inlawrev-2752	94	11	1982	1982	NUM
inlawrev-2752	94	12	)	)	PUNCT
inlawrev-2752	94	13	.	.	PUNCT
inlawrev-2752	95	1	^this	^this	DET
inlawrev-2752	95	2	section	section	NOUN
inlawrev-2752	95	3	provides	provide	VERB
inlawrev-2752	95	4	for	for	ADP
inlawrev-2752	95	5	judicial	judicial	ADJ
inlawrev-2752	95	6	review	review	NOUN
inlawrev-2752	95	7	of	of	ADP
inlawrev-2752	95	8	the	the	DET
inlawrev-2752	95	9	state	state	NOUN
inlawrev-2752	95	10	tax	tax	PROPN
inlawrev-2752	95	11	board	board	NOUN
inlawrev-2752	95	12	's	's	PART
inlawrev-2752	95	13	final	final	ADJ
inlawrev-2752	95	14	determination	determination	NOUN
inlawrev-2752	95	15	.	.	PUNCT
inlawrev-2752	96	1	ind	ind	PROPN
inlawrev-2752	96	2	.	.	PUNCT
inlawrev-2752	97	1	code	code	PROPN
inlawrev-2752	97	2	§	§	PROPN
inlawrev-2752	97	3	6	6	NUM
inlawrev-2752	97	4	-	-	SYM
inlawrev-2752	97	5	1.1	1.1	NUM
inlawrev-2752	97	6	-	-	PUNCT
inlawrev-2752	97	7	15	15	NUM
inlawrev-2752	97	8	-	-	SYM
inlawrev-2752	97	9	4	4	NUM
inlawrev-2752	97	10	(	(	PUNCT
inlawrev-2752	97	11	supp	supp	NOUN
inlawrev-2752	97	12	.	.	PUNCT
inlawrev-2752	97	13	1986	1986	NUM
inlawrev-2752	97	14	)	)	PUNCT
inlawrev-2752	97	15	.	.	PUNCT
inlawrev-2752	98	1	^1985	^1985	PUNCT
inlawrev-2752	99	1	ind	ind	NOUN
inlawrev-2752	99	2	.	.	PUNCT
inlawrev-2752	100	1	acts	act	VERB
inlawrev-2752	100	2	2278	2278	NUM
inlawrev-2752	100	3	,	,	PUNCT
inlawrev-2752	100	4	2283	2283	NUM
inlawrev-2752	100	5	,	,	PUNCT
inlawrev-2752	100	6	pub	pub	NOUN
inlawrev-2752	100	7	.	.	PUNCT
inlawrev-2752	101	1	l.	l.	PROPN
inlawrev-2752	101	2	no	no	INTJ
inlawrev-2752	101	3	.	.	PROPN
inlawrev-2752	102	1	291	291	NUM
inlawrev-2752	102	2	-	-	SYM
inlawrev-2752	102	3	1985	1985	NUM
inlawrev-2752	102	4	,	,	PUNCT
inlawrev-2752	102	5	§	§	PROPN
inlawrev-2752	102	6	5	5	NUM
inlawrev-2752	102	7	.	.	PUNCT
inlawrev-2752	102	8	''	''	PUNCT
inlawrev-2752	103	1	i	i	PRON
inlawrev-2752	103	2	d.	d.	PROPN
inlawrev-2752	103	3	at	at	ADP
inlawrev-2752	103	4	2286	2286	NUM
inlawrev-2752	103	5	-	-	SYM
inlawrev-2752	103	6	87	87	NUM
inlawrev-2752	103	7	,	,	PUNCT
inlawrev-2752	103	8	pub	pub	NOUN
inlawrev-2752	103	9	.	.	PUNCT
inlawrev-2752	104	1	l.	l.	PROPN
inlawrev-2752	104	2	no	no	INTJ
inlawrev-2752	104	3	.	.	PROPN
inlawrev-2752	105	1	291	291	NUM
inlawrev-2752	105	2	-	-	SYM
inlawrev-2752	105	3	1985	1985	NUM
inlawrev-2752	105	4	,	,	PUNCT
inlawrev-2752	105	5	§	§	PROPN
inlawrev-2752	105	6	12	12	NUM
inlawrev-2752	105	7	(	(	PUNCT
inlawrev-2752	105	8	amending	amend	VERB
inlawrev-2752	105	9	ind	ind	NOUN
inlawrev-2752	105	10	.	.	PUNCT
inlawrev-2752	106	1	code	code	PROPN
inlawrev-2752	106	2	§	§	PROPN
inlawrev-2752	106	3	6	6	NUM
inlawrev-2752	106	4	-	-	SYM
inlawrev-2752	106	5	8.1	8.1	NUM
inlawrev-2752	106	6	-	-	PUNCT
inlawrev-2752	106	7	9	9	NUM
inlawrev-2752	106	8	-	-	SYM
inlawrev-2752	106	9	1	1	NUM
inlawrev-2752	106	10	(	(	PUNCT
inlawrev-2752	106	11	1982	1982	NUM
inlawrev-2752	106	12	)	)	PUNCT
inlawrev-2752	106	13	)	)	PUNCT
inlawrev-2752	106	14	.	.	PUNCT
inlawrev-2752	107	1	''	''	PUNCT
inlawrev-2752	107	2	i	i	PRON
inlawrev-2752	107	3	d.	d.	PROPN
inlawrev-2752	107	4	at	at	ADP
inlawrev-2752	107	5	2279	2279	NUM
inlawrev-2752	107	6	,	,	PUNCT
inlawrev-2752	107	7	pub	pub	NOUN
inlawrev-2752	107	8	.	.	PUNCT
inlawrev-2752	108	1	l.	l.	PROPN
inlawrev-2752	108	2	no	no	INTJ
inlawrev-2752	108	3	.	.	PROPN
inlawrev-2752	109	1	291	291	NUM
inlawrev-2752	109	2	-	-	SYM
inlawrev-2752	109	3	1985	1985	NUM
inlawrev-2752	109	4	,	,	PUNCT
inlawrev-2752	109	5	§	§	PROPN
inlawrev-2752	109	6	1	1	NUM
inlawrev-2752	109	7	(	(	PUNCT
inlawrev-2752	109	8	codified	codify	VERB
inlawrev-2752	109	9	at	at	ADP
inlawrev-2752	109	10	ind	ind	PROPN
inlawrev-2752	109	11	.	.	PUNCT
inlawrev-2752	110	1	code	code	PROPN
inlawrev-2752	110	2	§	§	PROPN
inlawrev-2752	110	3	33	33	NUM
inlawrev-2752	110	4	-	-	SYM
inlawrev-2752	110	5	3	3	NUM
inlawrev-2752	110	6	-	-	PUNCT
inlawrev-2752	110	7	5	5	NUM
inlawrev-2752	110	8	-	-	PUNCT
inlawrev-2752	110	9	2(a	2(a	NUM
inlawrev-2752	110	10	)	)	PUNCT
inlawrev-2752	110	11	(	(	PUNCT
inlawrev-2752	110	12	supp	supp	PROPN
inlawrev-2752	110	13	.	.	PUNCT
inlawrev-2752	110	14	1986	1986	NUM
inlawrev-2752	110	15	)	)	PUNCT
inlawrev-2752	110	16	)	)	PUNCT
inlawrev-2752	110	17	.	.	PUNCT
inlawrev-2752	111	1	^^"if	^^"if	PROPN
inlawrev-2752	112	1	a	a	DET
inlawrev-2752	112	2	taxpayer	taxpayer	NOUN
inlawrev-2752	112	3	fails	fail	VERB
inlawrev-2752	112	4	to	to	PART
inlawrev-2752	112	5	comply	comply	VERB
inlawrev-2752	112	6	with	with	ADP
inlawrev-2752	112	7	any	any	DET
inlawrev-2752	112	8	statutory	statutory	ADJ
inlawrev-2752	112	9	requirement	requirement	NOUN
inlawrev-2752	112	10	for	for	ADP
inlawrev-2752	112	11	the	the	DET
inlawrev-2752	112	12	initiation	initiation	NOUN
inlawrev-2752	112	13	of	of	ADP
inlawrev-2752	112	14	an	an	DET
inlawrev-2752	112	15	original	original	ADJ
inlawrev-2752	112	16	tax	tax	NOUN
inlawrev-2752	112	17	appeal	appeal	NOUN
inlawrev-2752	112	18	,	,	PUNCT
inlawrev-2752	112	19	the	the	DET
inlawrev-2752	112	20	tax	tax	NOUN
inlawrev-2752	112	21	court	court	NOUN
inlawrev-2752	112	22	does	do	AUX
inlawrev-2752	112	23	not	not	PART
inlawrev-2752	112	24	have	have	VERB
inlawrev-2752	112	25	jurisdiction	jurisdiction	NOUN
inlawrev-2752	112	26	to	to	PART
inlawrev-2752	112	27	hear	hear	VERB
inlawrev-2752	112	28	the	the	DET
inlawrev-2752	112	29	appeal	appeal	NOUN
inlawrev-2752	112	30	.	.	PUNCT
inlawrev-2752	112	31	"	"	PUNCT
inlawrev-2752	113	1	ind	ind	PROPN
inlawrev-2752	113	2	.	.	PUNCT
inlawrev-2752	113	3	code	code	PROPN
inlawrev-2752	113	4	§	§	PROPN
inlawrev-2752	113	5	33	33	NUM
inlawrev-2752	113	6	-	-	SYM
inlawrev-2752	113	7	3	3	NUM
inlawrev-2752	113	8	-	-	PUNCT
inlawrev-2752	113	9	5	5	NUM
inlawrev-2752	113	10	-	-	PUNCT
inlawrev-2752	113	11	ll(a	ll(a	NUM
inlawrev-2752	113	12	)	)	PUNCT
inlawrev-2752	113	13	(	(	PUNCT
inlawrev-2752	113	14	supp	supp	PROPN
inlawrev-2752	113	15	.	.	PUNCT
inlawrev-2752	113	16	1986	1986	NUM
inlawrev-2752	113	17	)	)	PUNCT
inlawrev-2752	113	18	.	.	PUNCT
inlawrev-2752	114	1	1987	1987	NUM
inlawrev-2752	114	2	]	]	PUNCT
inlawrev-2752	114	3	taxation	taxation	NOUN
inlawrev-2752	114	4	365	365	NUM
inlawrev-2752	114	5	determinations	determination	NOUN
inlawrev-2752	114	6	by	by	ADP
inlawrev-2752	114	7	either	either	CCONJ
inlawrev-2752	114	8	the	the	DET
inlawrev-2752	114	9	state	state	NOUN
inlawrev-2752	114	10	tax	tax	NOUN
inlawrev-2752	114	11	board	board	NOUN
inlawrev-2752	114	12	or	or	CCONJ
inlawrev-2752	114	13	the	the	DET
inlawrev-2752	114	14	revenue	revenue	NOUN
inlawrev-2752	114	15	department	department	NOUN
inlawrev-2752	114	16	.	.	PUNCT
inlawrev-2752	114	17	^^	^^	PUNCT
inlawrev-2752	115	1	however	however	ADV
inlawrev-2752	115	2	,	,	PUNCT
inlawrev-2752	115	3	not	not	PART
inlawrev-2752	115	4	all	all	DET
inlawrev-2752	115	5	tax	tax	NOUN
inlawrev-2752	115	6	cases	case	NOUN
inlawrev-2752	115	7	will	will	AUX
inlawrev-2752	115	8	involve	involve	VERB
inlawrev-2752	115	9	a	a	DET
inlawrev-2752	115	10	"	"	PUNCT
inlawrev-2752	115	11	final	final	ADJ
inlawrev-2752	115	12	determination	determination	NOUN
inlawrev-2752	115	13	"	"	PUNCT
inlawrev-2752	115	14	by	by	ADP
inlawrev-2752	115	15	one	one	NUM
inlawrev-2752	115	16	or	or	CCONJ
inlawrev-2752	115	17	the	the	DET
inlawrev-2752	115	18	other	other	ADJ
inlawrev-2752	115	19	of	of	ADP
inlawrev-2752	115	20	these	these	DET
inlawrev-2752	115	21	state	state	NOUN
inlawrev-2752	115	22	agencies	agency	NOUN
inlawrev-2752	115	23	.	.	PUNCT
inlawrev-2752	116	1	the	the	DET
inlawrev-2752	116	2	first	first	ADJ
inlawrev-2752	116	3	jurisdictional	jurisdictional	ADJ
inlawrev-2752	116	4	question	question	NOUN
inlawrev-2752	116	5	that	that	PRON
inlawrev-2752	116	6	will	will	AUX
inlawrev-2752	116	7	require	require	VERB
inlawrev-2752	116	8	resolution	resolution	NOUN
inlawrev-2752	116	9	is	be	AUX
inlawrev-2752	116	10	whether	whether	SCONJ
inlawrev-2752	116	11	the	the	DET
inlawrev-2752	116	12	tax	tax	NOUN
inlawrev-2752	116	13	court	court	NOUN
inlawrev-2752	116	14	has	have	VERB
inlawrev-2752	116	15	jurisdiction	jurisdiction	NOUN
inlawrev-2752	116	16	over	over	ADP
inlawrev-2752	116	17	property	property	NOUN
inlawrev-2752	116	18	tax	tax	NOUN
inlawrev-2752	116	19	refund	refund	NOUN
inlawrev-2752	116	20	claims	claim	NOUN
inlawrev-2752	116	21	.	.	PUNCT
inlawrev-2752	117	1	an	an	DET
inlawrev-2752	117	2	indiana	indiana	PROPN
inlawrev-2752	117	3	statute	statute	PROPN
inlawrev-2752	117	4	allows	allow	VERB
inlawrev-2752	117	5	a	a	DET
inlawrev-2752	117	6	taxpayer	taxpayer	NOUN
inlawrev-2752	117	7	to	to	PART
inlawrev-2752	117	8	file	file	VERB
inlawrev-2752	117	9	a	a	DET
inlawrev-2752	117	10	claim	claim	NOUN
inlawrev-2752	117	11	for	for	ADP
inlawrev-2752	117	12	a	a	DET
inlawrev-2752	117	13	refund	refund	NOUN
inlawrev-2752	117	14	of	of	ADP
inlawrev-2752	117	15	all	all	PRON
inlawrev-2752	117	16	or	or	CCONJ
inlawrev-2752	117	17	a	a	DET
inlawrev-2752	117	18	portion	portion	NOUN
inlawrev-2752	117	19	of	of	ADP
inlawrev-2752	117	20	property	property	NOUN
inlawrev-2752	117	21	tax	tax	NOUN
inlawrev-2752	117	22	paid.^^	paid.^^	NOUN
inlawrev-2752	117	23	the	the	DET
inlawrev-2752	117	24	property	property	NOUN
inlawrev-2752	117	25	tax	tax	NOUN
inlawrev-2752	117	26	refund	refund	NOUN
inlawrev-2752	117	27	claim	claim	NOUN
inlawrev-2752	117	28	must	must	AUX
inlawrev-2752	117	29	be	be	AUX
inlawrev-2752	117	30	filed	file	VERB
inlawrev-2752	117	31	within	within	ADP
inlawrev-2752	117	32	three	three	NUM
inlawrev-2752	117	33	years	year	NOUN
inlawrev-2752	117	34	after	after	SCONJ
inlawrev-2752	117	35	the	the	DET
inlawrev-2752	117	36	tax	tax	NOUN
inlawrev-2752	117	37	was	be	AUX
inlawrev-2752	117	38	paid	pay	VERB
inlawrev-2752	117	39	and	and	CCONJ
inlawrev-2752	117	40	must	must	AUX
inlawrev-2752	117	41	be	be	AUX
inlawrev-2752	117	42	filed	file	VERB
inlawrev-2752	117	43	with	with	ADP
inlawrev-2752	117	44	the	the	DET
inlawrev-2752	117	45	auditor	auditor	NOUN
inlawrev-2752	117	46	of	of	ADP
inlawrev-2752	117	47	the	the	DET
inlawrev-2752	117	48	county	county	NOUN
inlawrev-2752	117	49	in	in	ADP
inlawrev-2752	117	50	which	which	PRON
inlawrev-2752	117	51	the	the	DET
inlawrev-2752	117	52	taxes	taxis	NOUN
inlawrev-2752	117	53	were	be	AUX
inlawrev-2752	117	54	originally	originally	ADV
inlawrev-2752	117	55	paid	pay	VERB
inlawrev-2752	117	56	.	.	PUNCT
inlawrev-2752	118	1	this	this	DET
inlawrev-2752	118	2	statutory	statutory	ADJ
inlawrev-2752	118	3	property	property	NOUN
inlawrev-2752	118	4	tax	tax	NOUN
inlawrev-2752	118	5	refund	refund	NOUN
inlawrev-2752	118	6	procedure	procedure	NOUN
inlawrev-2752	118	7	establishes	establish	VERB
inlawrev-2752	118	8	three	three	NUM
inlawrev-2752	118	9	grounds	ground	NOUN
inlawrev-2752	118	10	upon	upon	SCONJ
inlawrev-2752	118	11	which	which	PRON
inlawrev-2752	118	12	a	a	DET
inlawrev-2752	118	13	refund	refund	NOUN
inlawrev-2752	118	14	claim	claim	NOUN
inlawrev-2752	118	15	may	may	AUX
inlawrev-2752	118	16	be	be	AUX
inlawrev-2752	118	17	based	base	VERB
inlawrev-2752	118	18	:	:	PUNCT
inlawrev-2752	118	19	(	(	PUNCT
inlawrev-2752	118	20	1	1	X
inlawrev-2752	118	21	)	)	PUNCT
inlawrev-2752	118	22	taxes	taxis	NOUN
inlawrev-2752	118	23	on	on	ADP
inlawrev-2752	118	24	the	the	DET
inlawrev-2752	118	25	same	same	ADJ
inlawrev-2752	118	26	property	property	NOUN
inlawrev-2752	118	27	have	have	AUX
inlawrev-2752	118	28	been	be	AUX
inlawrev-2752	118	29	assessed	assess	VERB
inlawrev-2752	118	30	and	and	CCONJ
inlawrev-2752	118	31	paid	pay	VERB
inlawrev-2752	118	32	more	more	ADJ
inlawrev-2752	118	33	than	than	ADP
inlawrev-2752	118	34	once	once	ADV
inlawrev-2752	118	35	for	for	ADP
inlawrev-2752	118	36	the	the	DET
inlawrev-2752	118	37	same	same	ADJ
inlawrev-2752	118	38	year	year	NOUN
inlawrev-2752	118	39	;	;	PUNCT
inlawrev-2752	118	40	(	(	PUNCT
inlawrev-2752	118	41	2	2	X
inlawrev-2752	118	42	)	)	PUNCT
inlawrev-2752	118	43	the	the	DET
inlawrev-2752	118	44	taxes	taxis	NOUN
inlawrev-2752	118	45	,	,	PUNCT
inlawrev-2752	118	46	as	as	ADP
inlawrev-2752	118	47	a	a	DET
inlawrev-2752	118	48	matter	matter	NOUN
inlawrev-2752	118	49	of	of	ADP
inlawrev-2752	118	50	law	law	NOUN
inlawrev-2752	118	51	,	,	PUNCT
inlawrev-2752	118	52	were	be	AUX
inlawrev-2752	118	53	illegal	illegal	ADJ
inlawrev-2752	118	54	;	;	PUNCT
inlawrev-2752	118	55	or	or	CCONJ
inlawrev-2752	118	56	(	(	PUNCT
inlawrev-2752	118	57	3	3	X
inlawrev-2752	118	58	)	)	PUNCT
inlawrev-2752	118	59	there	there	PRON
inlawrev-2752	118	60	was	be	VERB
inlawrev-2752	118	61	a	a	DET
inlawrev-2752	118	62	mathematical	mathematical	ADJ
inlawrev-2752	118	63	error	error	NOUN
inlawrev-2752	118	64	either	either	CCONJ
inlawrev-2752	118	65	in	in	ADP
inlawrev-2752	118	66	the	the	DET
inlawrev-2752	118	67	computation	computation	NOUN
inlawrev-2752	118	68	of	of	ADP
inlawrev-2752	118	69	the	the	DET
inlawrev-2752	118	70	assessment	assessment	NOUN
inlawrev-2752	118	71	upon	upon	SCONJ
inlawrev-2752	118	72	which	which	PRON
inlawrev-2752	118	73	the	the	DET
inlawrev-2752	118	74	taxes	taxis	NOUN
inlawrev-2752	118	75	were	be	AUX
inlawrev-2752	118	76	based	base	VERB
inlawrev-2752	118	77	or	or	CCONJ
inlawrev-2752	118	78	in	in	ADP
inlawrev-2752	118	79	the	the	DET
inlawrev-2752	118	80	computation	computation	NOUN
inlawrev-2752	118	81	of	of	ADP
inlawrev-2752	118	82	the	the	DET
inlawrev-2752	118	83	taxes	taxis	NOUN
inlawrev-2752	118	84	.	.	PUNCT
inlawrev-2752	119	1	^^	^^	PUNCT
inlawrev-2752	119	2	the	the	DET
inlawrev-2752	119	3	statutory	statutory	ADJ
inlawrev-2752	119	4	procedure	procedure	NOUN
inlawrev-2752	119	5	further	far	ADV
inlawrev-2752	119	6	provides	provide	VERB
inlawrev-2752	119	7	that	that	SCONJ
inlawrev-2752	119	8	a	a	DET
inlawrev-2752	119	9	property	property	NOUN
inlawrev-2752	119	10	tax	tax	NOUN
inlawrev-2752	119	11	refund	refund	NOUN
inlawrev-2752	119	12	claim	claim	NOUN
inlawrev-2752	119	13	may	may	AUX
inlawrev-2752	119	14	or	or	CCONJ
inlawrev-2752	119	15	in	in	ADP
inlawrev-2752	119	16	some	some	DET
inlawrev-2752	119	17	instances	instance	NOUN
inlawrev-2752	119	18	shall	shall	AUX
inlawrev-2752	119	19	be	be	AUX
inlawrev-2752	119	20	forwarded	forward	VERB
inlawrev-2752	119	21	to	to	ADP
inlawrev-2752	119	22	the	the	DET
inlawrev-2752	119	23	state	state	NOUN
inlawrev-2752	119	24	tax	tax	NOUN
inlawrev-2752	119	25	board	board	NOUN
inlawrev-2752	119	26	for	for	ADP
inlawrev-2752	119	27	its	its	PRON
inlawrev-2752	119	28	review	review	NOUN
inlawrev-2752	119	29	and	and	CCONJ
inlawrev-2752	119	30	its	its	PRON
inlawrev-2752	119	31	approval	approval	NOUN
inlawrev-2752	119	32	or	or	CCONJ
inlawrev-2752	119	33	disapproval.^^	disapproval.^^	NOUN
inlawrev-2752	119	34	the	the	DET
inlawrev-2752	119	35	county	county	NOUN
inlawrev-2752	119	36	board	board	NOUN
inlawrev-2752	119	37	of	of	ADP
inlawrev-2752	119	38	commissioners	commissioner	NOUN
inlawrev-2752	119	39	is	be	AUX
inlawrev-2752	119	40	,	,	PUNCT
inlawrev-2752	119	41	however	however	ADV
inlawrev-2752	119	42	,	,	PUNCT
inlawrev-2752	119	43	vested	vest	VERB
inlawrev-2752	119	44	with	with	ADP
inlawrev-2752	119	45	the	the	DET
inlawrev-2752	119	46	authority	authority	NOUN
inlawrev-2752	119	47	to	to	PART
inlawrev-2752	119	48	take	take	VERB
inlawrev-2752	119	49	the	the	DET
inlawrev-2752	119	50	final	final	ADJ
inlawrev-2752	119	51	administrative	administrative	ADJ
inlawrev-2752	119	52	step	step	NOUN
inlawrev-2752	119	53	in	in	ADP
inlawrev-2752	119	54	the	the	DET
inlawrev-2752	119	55	allowance	allowance	NOUN
inlawrev-2752	119	56	or	or	CCONJ
inlawrev-2752	119	57	disallowance	disallowance	NOUN
inlawrev-2752	119	58	of	of	ADP
inlawrev-2752	119	59	a	a	DET
inlawrev-2752	119	60	property	property	NOUN
inlawrev-2752	119	61	tax	tax	NOUN
inlawrev-2752	119	62	refund	refund	NOUN
inlawrev-2752	119	63	claim	claim	NOUN
inlawrev-2752	119	64	,	,	PUNCT
inlawrev-2752	119	65	and	and	CCONJ
inlawrev-2752	119	66	an	an	DET
inlawrev-2752	119	67	indiana	indiana	PROPN
inlawrev-2752	119	68	statute	statute	PROPN
inlawrev-2752	119	69	explicitly	explicitly	ADV
inlawrev-2752	119	70	states	state	VERB
inlawrev-2752	119	71	that	that	SCONJ
inlawrev-2752	119	72	"	"	PUNCT
inlawrev-2752	119	73	when	when	SCONJ
inlawrev-2752	119	74	the	the	DET
inlawrev-2752	119	75	county	county	NOUN
inlawrev-2752	119	76	board	board	NOUN
inlawrev-2752	119	77	disallows	disallow	VERB
inlawrev-2752	119	78	a	a	DET
inlawrev-2752	119	79	claim	claim	NOUN
inlawrev-2752	119	80	,	,	PUNCT
inlawrev-2752	119	81	the	the	DET
inlawrev-2752	119	82	claimant	claimant	NOUN
inlawrev-2752	119	83	may	may	AUX
inlawrev-2752	119	84	appeal	appeal	VERB
inlawrev-2752	119	85	that	that	DET
inlawrev-2752	119	86	decision	decision	NOUN
inlawrev-2752	119	87	to	to	ADP
inlawrev-2752	119	88	the	the	DET
inlawrev-2752	119	89	county	county	NOUN
inlawrev-2752	119	90	circuit	circuit	NOUN
inlawrev-2752	119	91	court	court	NOUN
inlawrev-2752	119	92	.	.	PUNCT
inlawrev-2752	120	1	"	"	PUNCT
inlawrev-2752	120	2	^^	^^	PUNCT
inlawrev-2752	120	3	unlike	unlike	ADP
inlawrev-2752	120	4	the	the	DET
inlawrev-2752	120	5	exphcit	exphcit	ADJ
inlawrev-2752	120	6	amendments	amendment	NOUN
inlawrev-2752	120	7	to	to	ADP
inlawrev-2752	120	8	both	both	DET
inlawrev-2752	120	9	indiana	indiana	PROPN
inlawrev-2752	120	10	code	code	PROPN
inlawrev-2752	120	11	sections	section	NOUN
inlawrev-2752	120	12	6	6	NUM
inlawrev-2752	120	13	-	-	SYM
inlawrev-2752	120	14	1.1	1.1	NUM
inlawrev-2752	120	15	-	-	PUNCT
inlawrev-2752	120	16	15	15	NUM
inlawrev-2752	120	17	-	-	SYM
inlawrev-2752	120	18	5	5	NUM
inlawrev-2752	120	19	and	and	CCONJ
inlawrev-2752	120	20	6	6	NUM
inlawrev-2752	120	21	-	-	SYM
inlawrev-2752	120	22	8.1	8.1	NUM
inlawrev-2752	120	23	-	-	PUNCT
inlawrev-2752	120	24	9	9	NUM
inlawrev-2752	120	25	-	-	SYM
inlawrev-2752	120	26	1	1	NUM
inlawrev-2752	120	27	,	,	PUNCT
inlawrev-2752	120	28	which	which	PRON
inlawrev-2752	120	29	expressly	expressly	ADV
inlawrev-2752	120	30	substituted	substitute	VERB
inlawrev-2752	120	31	the	the	DET
inlawrev-2752	120	32	tax	tax	NOUN
inlawrev-2752	120	33	court	court	NOUN
inlawrev-2752	120	34	as	as	ADP
inlawrev-2752	120	35	the	the	DET
inlawrev-2752	120	36	court	court	NOUN
inlawrev-2752	120	37	to	to	PART
inlawrev-2752	120	38	which	which	PRON
inlawrev-2752	120	39	appeals	appeal	VERB
inlawrev-2752	120	40	under	under	ADP
inlawrev-2752	120	41	those	those	DET
inlawrev-2752	120	42	sections	section	NOUN
inlawrev-2752	120	43	were	be	AUX
inlawrev-2752	120	44	to	to	PART
inlawrev-2752	120	45	be	be	AUX
inlawrev-2752	120	46	taken	take	VERB
inlawrev-2752	120	47	,	,	PUNCT
inlawrev-2752	120	48	section	section	NOUN
inlawrev-2752	120	49	6	6	NUM
inlawrev-2752	120	50	-	-	SYM
inlawrev-2752	120	51	1.1	1.1	NUM
inlawrev-2752	120	52	-	-	PUNCT
inlawrev-2752	120	53	26	26	NUM
inlawrev-2752	120	54	-	-	SYM
inlawrev-2752	120	55	4	4	NUM
inlawrev-2752	120	56	was	be	AUX
inlawrev-2752	120	57	left	leave	VERB
inlawrev-2752	120	58	unamended	unamended	ADJ
inlawrev-2752	120	59	.	.	PUNCT
inlawrev-2752	121	1	it	it	PRON
inlawrev-2752	121	2	therefore	therefore	ADV
inlawrev-2752	121	3	appears	appear	VERB
inlawrev-2752	121	4	that	that	SCONJ
inlawrev-2752	121	5	a	a	DET
inlawrev-2752	121	6	sound	sound	ADJ
inlawrev-2752	121	7	argument	argument	NOUN
inlawrev-2752	121	8	can	can	AUX
inlawrev-2752	121	9	be	be	AUX
inlawrev-2752	121	10	made	make	VERB
inlawrev-2752	121	11	that	that	SCONJ
inlawrev-2752	121	12	the	the	DET
inlawrev-2752	121	13	new	new	ADJ
inlawrev-2752	121	14	tax	tax	NOUN
inlawrev-2752	121	15	court	court	NOUN
inlawrev-2752	121	16	has	have	VERB
inlawrev-2752	121	17	no	no	DET
inlawrev-2752	121	18	jurisdiction	jurisdiction	NOUN
inlawrev-2752	121	19	over	over	ADP
inlawrev-2752	121	20	property	property	NOUN
inlawrev-2752	121	21	tax	tax	NOUN
inlawrev-2752	121	22	refund	refund	NOUN
inlawrev-2752	121	23	claims	claim	NOUN
inlawrev-2752	121	24	since	since	SCONJ
inlawrev-2752	121	25	(	(	PUNCT
inlawrev-2752	121	26	1	1	X
inlawrev-2752	121	27	)	)	PUNCT
inlawrev-2752	121	28	the	the	DET
inlawrev-2752	121	29	state	state	NOUN
inlawrev-2752	121	30	tax	tax	NOUN
inlawrev-2752	121	31	board	board	NOUN
inlawrev-2752	121	32	does	do	AUX
inlawrev-2752	121	33	not	not	PART
inlawrev-2752	121	34	make	make	VERB
inlawrev-2752	121	35	the	the	DET
inlawrev-2752	121	36	final	final	ADJ
inlawrev-2752	121	37	determination	determination	NOUN
inlawrev-2752	121	38	of	of	ADP
inlawrev-2752	121	39	the	the	DET
inlawrev-2752	121	40	refund	refund	NOUN
inlawrev-2752	121	41	claim	claim	NOUN
inlawrev-2752	121	42	,	,	PUNCT
inlawrev-2752	121	43	and	and	CCONJ
inlawrev-2752	121	44	(	(	PUNCT
inlawrev-2752	121	45	2	2	X
inlawrev-2752	121	46	)	)	PUNCT
inlawrev-2752	121	47	the	the	DET
inlawrev-2752	121	48	judicial	judicial	ADJ
inlawrev-2752	121	49	review	review	NOUN
inlawrev-2752	121	50	provision	provision	NOUN
inlawrev-2752	121	51	specifying	specify	VERB
inlawrev-2752	121	52	appeals	appeal	NOUN
inlawrev-2752	121	53	to	to	ADP
inlawrev-2752	121	54	the	the	DET
inlawrev-2752	121	55	circuit	circuit	NOUN
inlawrev-2752	121	56	court	court	NOUN
inlawrev-2752	121	57	was	be	AUX
inlawrev-2752	121	58	left	leave	VERB
inlawrev-2752	121	59	intact	intact	ADJ
inlawrev-2752	121	60	.	.	PUNCT
inlawrev-2752	122	1	a	a	DET
inlawrev-2752	122	2	similar	similar	ADJ
inlawrev-2752	122	3	cloudy	cloudy	ADJ
inlawrev-2752	122	4	situation	situation	NOUN
inlawrev-2752	122	5	exists	exist	VERB
inlawrev-2752	122	6	as	as	ADP
inlawrev-2752	122	7	to	to	ADP
inlawrev-2752	122	8	the	the	DET
inlawrev-2752	122	9	tax	tax	NOUN
inlawrev-2752	122	10	court	court	NOUN
inlawrev-2752	122	11	's	's	PART
inlawrev-2752	122	12	jurisdiction	jurisdiction	NOUN
inlawrev-2752	122	13	relative	relative	ADJ
inlawrev-2752	122	14	to	to	ADP
inlawrev-2752	122	15	the	the	DET
inlawrev-2752	122	16	correction	correction	NOUN
inlawrev-2752	122	17	by	by	ADP
inlawrev-2752	122	18	a	a	DET
inlawrev-2752	122	19	county	county	NOUN
inlawrev-2752	122	20	auditor	auditor	NOUN
inlawrev-2752	122	21	of	of	ADP
inlawrev-2752	122	22	errors	error	NOUN
inlawrev-2752	122	23	found	find	VERB
inlawrev-2752	122	24	in	in	ADP
inlawrev-2752	122	25	tax	tax	NOUN
inlawrev-2752	122	26	duplicates	duplicate	NOUN
inlawrev-2752	122	27	respecting	respect	VERB
inlawrev-2752	122	28	either	either	CCONJ
inlawrev-2752	122	29	the	the	DET
inlawrev-2752	122	30	proper	proper	ADJ
inlawrev-2752	122	31	assessment	assessment	NOUN
inlawrev-2752	122	32	of	of	ADP
inlawrev-2752	122	33	property	property	NOUN
inlawrev-2752	122	34	or	or	CCONJ
inlawrev-2752	122	35	the	the	DET
inlawrev-2752	122	36	^'id	^'id	NUM
inlawrev-2752	122	37	.	.	PUNCT
inlawrev-2752	123	1	§	§	PROPN
inlawrev-2752	123	2	33	33	NUM
inlawrev-2752	123	3	-	-	SYM
inlawrev-2752	123	4	3	3	NUM
inlawrev-2752	123	5	-	-	PUNCT
inlawrev-2752	123	6	5	5	NUM
inlawrev-2752	123	7	-	-	PUNCT
inlawrev-2752	123	8	2(a	2(a	NUM
inlawrev-2752	123	9	)	)	PUNCT
inlawrev-2752	123	10	.	.	PUNCT
inlawrev-2752	124	1	2'lnd	2'lnd	NUM
inlawrev-2752	124	2	.	.	PUNCT
inlawrev-2752	124	3	code	code	PROPN
inlawrev-2752	124	4	§	§	PROPN
inlawrev-2752	124	5	6	6	NUM
inlawrev-2752	124	6	-	-	SYM
inlawrev-2752	124	7	1.1	1.1	NUM
inlawrev-2752	124	8	-	-	PUNCT
inlawrev-2752	124	9	26	26	NUM
inlawrev-2752	124	10	-	-	SYM
inlawrev-2752	124	11	1	1	NUM
inlawrev-2752	124	12	(	(	PUNCT
inlawrev-2752	124	13	1982	1982	NUM
inlawrev-2752	124	14	)	)	PUNCT
inlawrev-2752	124	15	.	.	PUNCT
inlawrev-2752	125	1	'	'	PUNCT
inlawrev-2752	125	2	^id	^id	PROPN
inlawrev-2752	125	3	.	.	PUNCT
inlawrev-2752	126	1	§	§	PROPN
inlawrev-2752	126	2	6	6	NUM
inlawrev-2752	126	3	-	-	SYM
inlawrev-2752	126	4	1.1	1.1	NUM
inlawrev-2752	126	5	-	-	PUNCT
inlawrev-2752	126	6	26	26	NUM
inlawrev-2752	126	7	-	-	PUNCT
inlawrev-2752	126	8	1(4	1(4	NUM
inlawrev-2752	126	9	)	)	PUNCT
inlawrev-2752	126	10	.	.	PUNCT
inlawrev-2752	127	1	''	''	PUNCT
inlawrev-2752	127	2	i	i	PRON
inlawrev-2752	127	3	d.	d.	PROPN
inlawrev-2752	127	4	§	§	PROPN
inlawrev-2752	127	5	6	6	NUM
inlawrev-2752	127	6	-	-	SYM
inlawrev-2752	127	7	1.1	1.1	NUM
inlawrev-2752	127	8	-	-	PUNCT
inlawrev-2752	127	9	26	26	NUM
inlawrev-2752	127	10	-	-	SYM
inlawrev-2752	127	11	2	2	NUM
inlawrev-2752	127	12	.	.	PUNCT
inlawrev-2752	127	13	'	'	PUNCT
inlawrev-2752	127	14	ud	ud	INTJ
inlawrev-2752	127	15	.	.	PUNCT
inlawrev-2752	128	1	§	§	PROPN
inlawrev-2752	128	2	6	6	NUM
inlawrev-2752	128	3	-	-	PUNCT
inlawrev-2752	128	4	l.l-26	l.l-26	PRON
inlawrev-2752	128	5	-	-	PUNCT
inlawrev-2752	128	6	4(c	4(c	NUM
inlawrev-2752	128	7	)	)	PUNCT
inlawrev-2752	128	8	.	.	PUNCT
inlawrev-2752	129	1	366	366	NUM
inlawrev-2752	129	2	indiana	indiana	PROPN
inlawrev-2752	129	3	law	law	PROPN
inlawrev-2752	129	4	review	review	NOUN
inlawrev-2752	129	5	[	[	X
inlawrev-2752	129	6	vol	vol	NOUN
inlawrev-2752	129	7	.	.	PUNCT
inlawrev-2752	130	1	20:361	20:361	NUM
inlawrev-2752	131	1	correct	correct	ADJ
inlawrev-2752	131	2	imposition	imposition	NOUN
inlawrev-2752	131	3	of	of	ADP
inlawrev-2752	131	4	property	property	NOUN
inlawrev-2752	131	5	tax	tax	NOUN
inlawrev-2752	131	6	.	.	PUNCT
inlawrev-2752	132	1	an	an	DET
inlawrev-2752	132	2	indiana	indiana	PROPN
inlawrev-2752	132	3	statute	statute	PROPN
inlawrev-2752	132	4	requires	require	VERB
inlawrev-2752	132	5	a	a	DET
inlawrev-2752	132	6	county	county	NOUN
inlawrev-2752	132	7	auditor	auditor	NOUN
inlawrev-2752	132	8	,	,	PUNCT
inlawrev-2752	132	9	subject	subject	ADJ
inlawrev-2752	132	10	to	to	ADP
inlawrev-2752	132	11	certain	certain	ADJ
inlawrev-2752	132	12	limitations	limitation	NOUN
inlawrev-2752	132	13	,	,	PUNCT
inlawrev-2752	132	14	to	to	PART
inlawrev-2752	132	15	correct	correct	VERB
inlawrev-2752	132	16	errors	error	NOUN
inlawrev-2752	132	17	that	that	PRON
inlawrev-2752	132	18	are	be	AUX
inlawrev-2752	132	19	discovered	discover	VERB
inlawrev-2752	132	20	in	in	ADP
inlawrev-2752	132	21	the	the	DET
inlawrev-2752	132	22	tax	tax	NOUN
inlawrev-2752	132	23	duphcate	duphcate	NOUN
inlawrev-2752	132	24	for	for	ADP
inlawrev-2752	132	25	any	any	DET
inlawrev-2752	132	26	one	one	NUM
inlawrev-2752	132	27	or	or	CCONJ
inlawrev-2752	132	28	more	more	ADJ
inlawrev-2752	132	29	of	of	ADP
inlawrev-2752	132	30	the	the	DET
inlawrev-2752	132	31	following	follow	VERB
inlawrev-2752	132	32	reasons	reason	NOUN
inlawrev-2752	132	33	:	:	PUNCT
inlawrev-2752	132	34	(	(	PUNCT
inlawrev-2752	132	35	1	1	X
inlawrev-2752	132	36	)	)	PUNCT
inlawrev-2752	132	37	the	the	DET
inlawrev-2752	132	38	description	description	NOUN
inlawrev-2752	132	39	of	of	ADP
inlawrev-2752	132	40	the	the	DET
inlawrev-2752	132	41	real	real	ADJ
inlawrev-2752	132	42	property	property	NOUN
inlawrev-2752	132	43	was	be	AUX
inlawrev-2752	132	44	in	in	ADP
inlawrev-2752	132	45	error	error	NOUN
inlawrev-2752	132	46	.	.	PUNCT
inlawrev-2752	133	1	(	(	PUNCT
inlawrev-2752	133	2	2	2	X
inlawrev-2752	133	3	)	)	PUNCT
inlawrev-2752	133	4	the	the	DET
inlawrev-2752	133	5	assessment	assessment	NOUN
inlawrev-2752	133	6	was	be	AUX
inlawrev-2752	133	7	against	against	ADP
inlawrev-2752	133	8	the	the	DET
inlawrev-2752	133	9	wrong	wrong	ADJ
inlawrev-2752	133	10	person	person	NOUN
inlawrev-2752	133	11	.	.	PUNCT
inlawrev-2752	134	1	(	(	PUNCT
inlawrev-2752	134	2	3	3	X
inlawrev-2752	134	3	)	)	PUNCT
inlawrev-2752	134	4	taxes	taxis	NOUN
inlawrev-2752	134	5	on	on	ADP
inlawrev-2752	134	6	the	the	DET
inlawrev-2752	134	7	same	same	ADJ
inlawrev-2752	134	8	property	property	NOUN
inlawrev-2752	134	9	were	be	AUX
inlawrev-2752	134	10	charged	charge	VERB
inlawrev-2752	134	11	more	more	ADJ
inlawrev-2752	134	12	than	than	ADP
inlawrev-2752	134	13	one	one	NUM
inlawrev-2752	134	14	(	(	PUNCT
inlawrev-2752	134	15	1	1	NUM
inlawrev-2752	134	16	)	)	PUNCT
inlawrev-2752	134	17	time	time	NOUN
inlawrev-2752	134	18	in	in	ADP
inlawrev-2752	134	19	the	the	DET
inlawrev-2752	134	20	same	same	ADJ
inlawrev-2752	134	21	year	year	NOUN
inlawrev-2752	134	22	.	.	PUNCT
inlawrev-2752	135	1	(	(	PUNCT
inlawrev-2752	135	2	4	4	X
inlawrev-2752	135	3	)	)	PUNCT
inlawrev-2752	135	4	there	there	PRON
inlawrev-2752	135	5	was	be	VERB
inlawrev-2752	135	6	a	a	DET
inlawrev-2752	135	7	mathematical	mathematical	ADJ
inlawrev-2752	135	8	error	error	NOUN
inlawrev-2752	135	9	in	in	ADP
inlawrev-2752	135	10	computing	compute	VERB
inlawrev-2752	135	11	the	the	DET
inlawrev-2752	135	12	taxes	taxis	NOUN
inlawrev-2752	135	13	or	or	CCONJ
inlawrev-2752	135	14	penalties	penalty	NOUN
inlawrev-2752	135	15	on	on	ADP
inlawrev-2752	135	16	the	the	DET
inlawrev-2752	135	17	taxes	taxis	NOUN
inlawrev-2752	135	18	.	.	PUNCT
inlawrev-2752	136	1	(	(	PUNCT
inlawrev-2752	136	2	5	5	X
inlawrev-2752	136	3	)	)	PUNCT
inlawrev-2752	136	4	there	there	PRON
inlawrev-2752	136	5	was	be	VERB
inlawrev-2752	136	6	an	an	DET
inlawrev-2752	136	7	error	error	NOUN
inlawrev-2752	136	8	in	in	ADP
inlawrev-2752	136	9	carrying	carry	VERB
inlawrev-2752	136	10	delinquent	delinquent	ADJ
inlawrev-2752	136	11	taxes	taxis	NOUN
inlawrev-2752	136	12	forward	forward	ADV
inlawrev-2752	136	13	from	from	ADP
inlawrev-2752	136	14	one	one	NUM
inlawrev-2752	136	15	(	(	PUNCT
inlawrev-2752	136	16	1	1	NUM
inlawrev-2752	136	17	)	)	PUNCT
inlawrev-2752	136	18	tax	tax	NOUN
inlawrev-2752	136	19	duplicate	duplicate	NOUN
inlawrev-2752	136	20	to	to	ADP
inlawrev-2752	136	21	another	another	PRON
inlawrev-2752	136	22	.	.	PUNCT
inlawrev-2752	137	1	(	(	PUNCT
inlawrev-2752	137	2	6	6	NUM
inlawrev-2752	137	3	)	)	PUNCT
inlawrev-2752	137	4	the	the	DET
inlawrev-2752	137	5	taxes	taxis	NOUN
inlawrev-2752	137	6	,	,	PUNCT
inlawrev-2752	137	7	as	as	ADP
inlawrev-2752	137	8	a	a	DET
inlawrev-2752	137	9	matter	matter	NOUN
inlawrev-2752	137	10	of	of	ADP
inlawrev-2752	137	11	law	law	NOUN
inlawrev-2752	137	12	,	,	PUNCT
inlawrev-2752	137	13	were	be	AUX
inlawrev-2752	137	14	illegal	illegal	ADJ
inlawrev-2752	137	15	.	.	PUNCT
inlawrev-2752	138	1	(	(	PUNCT
inlawrev-2752	138	2	7	7	X
inlawrev-2752	138	3	)	)	PUNCT
inlawrev-2752	138	4	there	there	PRON
inlawrev-2752	138	5	was	be	VERB
inlawrev-2752	138	6	a	a	DET
inlawrev-2752	138	7	mathematical	mathematical	ADJ
inlawrev-2752	138	8	error	error	NOUN
inlawrev-2752	138	9	in	in	ADP
inlawrev-2752	138	10	computing	compute	VERB
inlawrev-2752	138	11	an	an	DET
inlawrev-2752	138	12	assessment	assessment	NOUN
inlawrev-2752	138	13	.	.	PUNCT
inlawrev-2752	139	1	(	(	PUNCT
inlawrev-2752	139	2	8)	8)	NUM
inlawrev-2752	139	3	through	through	ADP
inlawrev-2752	139	4	an	an	DET
inlawrev-2752	139	5	error	error	NOUN
inlawrev-2752	139	6	of	of	ADP
inlawrev-2752	139	7	omission	omission	NOUN
inlawrev-2752	139	8	by	by	ADP
inlawrev-2752	139	9	any	any	DET
inlawrev-2752	139	10	state	state	NOUN
inlawrev-2752	139	11	or	or	CCONJ
inlawrev-2752	139	12	county	county	NOUN
inlawrev-2752	139	13	officer	officer	NOUN
inlawrev-2752	139	14	the	the	DET
inlawrev-2752	139	15	taxpayer	taxpayer	NOUN
inlawrev-2752	139	16	was	be	AUX
inlawrev-2752	139	17	not	not	PART
inlawrev-2752	139	18	given	give	VERB
inlawrev-2752	139	19	credit	credit	NOUN
inlawrev-2752	139	20	for	for	ADP
inlawrev-2752	139	21	an	an	DET
inlawrev-2752	139	22	exemption	exemption	NOUN
inlawrev-2752	139	23	or	or	CCONJ
inlawrev-2752	139	24	deduction	deduction	NOUN
inlawrev-2752	139	25	permitted	permit	VERB
inlawrev-2752	139	26	by	by	ADP
inlawrev-2752	139	27	law	law	NOUN
inlawrev-2752	139	28	.	.	PUNCT
inlawrev-2752	139	29	"	"	PUNCT
inlawrev-2752	140	1	this	this	DET
inlawrev-2752	140	2	correction	correction	NOUN
inlawrev-2752	140	3	of	of	ADP
inlawrev-2752	140	4	errors	error	NOUN
inlawrev-2752	140	5	procedure	procedure	NOUN
inlawrev-2752	140	6	does	do	AUX
inlawrev-2752	140	7	not	not	PART
inlawrev-2752	140	8	provide	provide	VERB
inlawrev-2752	140	9	a	a	DET
inlawrev-2752	140	10	specific	specific	ADJ
inlawrev-2752	140	11	statutory	statutory	ADJ
inlawrev-2752	140	12	judicial	judicial	ADJ
inlawrev-2752	140	13	review	review	NOUN
inlawrev-2752	140	14	remedy	remedy	NOUN
inlawrev-2752	140	15	.	.	PUNCT
inlawrev-2752	141	1	however	however	ADV
inlawrev-2752	141	2	,	,	PUNCT
inlawrev-2752	141	3	as	as	ADP
inlawrev-2752	141	4	to	to	ADP
inlawrev-2752	141	5	the	the	DET
inlawrev-2752	141	6	sixth	sixth	ADJ
inlawrev-2752	141	7	,	,	PUNCT
inlawrev-2752	141	8	seventh	seventh	ADJ
inlawrev-2752	141	9	and	and	CCONJ
inlawrev-2752	141	10	eighth	eighth	ADJ
inlawrev-2752	141	11	grounds	ground	NOUN
inlawrev-2752	141	12	for	for	ADP
inlawrev-2752	141	13	correction	correction	NOUN
inlawrev-2752	141	14	,	,	PUNCT
inlawrev-2752	141	15	as	as	SCONJ
inlawrev-2752	141	16	noted	note	VERB
inlawrev-2752	141	17	above	above	ADV
inlawrev-2752	141	18	,	,	PUNCT
inlawrev-2752	141	19	the	the	DET
inlawrev-2752	141	20	auditor	auditor	NOUN
inlawrev-2752	141	21	is	be	AUX
inlawrev-2752	141	22	prohibited	prohibit	VERB
inlawrev-2752	141	23	from	from	ADP
inlawrev-2752	141	24	correcting	correct	VERB
inlawrev-2752	141	25	an	an	DET
inlawrev-2752	141	26	error	error	NOUN
inlawrev-2752	141	27	without	without	ADP
inlawrev-2752	141	28	first	first	ADV
inlawrev-2752	141	29	obtaining	obtain	VERB
inlawrev-2752	141	30	the	the	DET
inlawrev-2752	141	31	approval	approval	NOUN
inlawrev-2752	141	32	of	of	ADP
inlawrev-2752	141	33	the	the	DET
inlawrev-2752	141	34	state	state	NOUN
inlawrev-2752	141	35	tax	tax	NOUN
inlawrev-2752	141	36	board	board	NOUN
inlawrev-2752	141	37	if	if	SCONJ
inlawrev-2752	141	38	either	either	CCONJ
inlawrev-2752	141	39	(	(	PUNCT
inlawrev-2752	141	40	1	1	X
inlawrev-2752	141	41	)	)	PUNCT
inlawrev-2752	141	42	the	the	DET
inlawrev-2752	141	43	challenged	challenge	VERB
inlawrev-2752	141	44	tax	tax	NOUN
inlawrev-2752	141	45	is	be	AUX
inlawrev-2752	141	46	"	"	PUNCT
inlawrev-2752	141	47	based	base	VERB
inlawrev-2752	141	48	on	on	ADP
inlawrev-2752	141	49	an	an	DET
inlawrev-2752	141	50	assessment	assessment	NOUN
inlawrev-2752	141	51	made	make	VERB
inlawrev-2752	141	52	or	or	CCONJ
inlawrev-2752	141	53	determined	determine	VERB
inlawrev-2752	141	54	by	by	ADP
inlawrev-2752	141	55	the	the	DET
inlawrev-2752	141	56	state	state	PROPN
inlawrev-2752	141	57	board	board	NOUN
inlawrev-2752	141	58	of	of	ADP
inlawrev-2752	141	59	tax	tax	NOUN
inlawrev-2752	141	60	commissioners,"^"^	commissioners,"^"^	NOUN
inlawrev-2752	141	61	or	or	CCONJ
inlawrev-2752	141	62	(	(	PUNCT
inlawrev-2752	141	63	2	2	X
inlawrev-2752	141	64	)	)	PUNCT
inlawrev-2752	141	65	if	if	SCONJ
inlawrev-2752	141	66	the	the	DET
inlawrev-2752	141	67	requested	request	VERB
inlawrev-2752	141	68	correction	correction	NOUN
inlawrev-2752	141	69	has	have	AUX
inlawrev-2752	141	70	failed	fail	VERB
inlawrev-2752	141	71	to	to	PART
inlawrev-2752	141	72	receive	receive	VERB
inlawrev-2752	141	73	the	the	DET
inlawrev-2752	141	74	approval	approval	NOUN
inlawrev-2752	141	75	of	of	ADP
inlawrev-2752	141	76	any	any	DET
inlawrev-2752	141	77	two	two	NUM
inlawrev-2752	141	78	of	of	ADP
inlawrev-2752	141	79	the	the	DET
inlawrev-2752	141	80	following	follow	VERB
inlawrev-2752	141	81	officials	official	NOUN
inlawrev-2752	141	82	:	:	PUNCT
inlawrev-2752	141	83	the	the	DET
inlawrev-2752	141	84	township	township	NOUN
inlawrev-2752	141	85	assessor	assessor	NOUN
inlawrev-2752	141	86	,	,	PUNCT
inlawrev-2752	141	87	the	the	DET
inlawrev-2752	141	88	county	county	NOUN
inlawrev-2752	141	89	auditor	auditor	NOUN
inlawrev-2752	141	90	,	,	PUNCT
inlawrev-2752	141	91	the	the	DET
inlawrev-2752	141	92	county	county	NOUN
inlawrev-2752	141	93	treasurer	treasurer	NOUN
inlawrev-2752	141	94	,	,	PUNCT
inlawrev-2752	141	95	and	and	CCONJ
inlawrev-2752	141	96	the	the	DET
inlawrev-2752	141	97	county	county	NOUN
inlawrev-2752	141	98	assessor	assessor	NOUN
inlawrev-2752	141	99	.	.	PUNCT
inlawrev-2752	141	100	^^	^^	PUNCT
inlawrev-2752	142	1	as	as	SCONJ
inlawrev-2752	142	2	to	to	ADP
inlawrev-2752	142	3	corrections	correction	NOUN
inlawrev-2752	142	4	requiring	require	VERB
inlawrev-2752	142	5	state	state	NOUN
inlawrev-2752	142	6	tax	tax	NOUN
inlawrev-2752	142	7	board	board	NOUN
inlawrev-2752	142	8	approval	approval	NOUN
inlawrev-2752	142	9	,	,	PUNCT
inlawrev-2752	142	10	it	it	PRON
inlawrev-2752	142	11	is	be	AUX
inlawrev-2752	142	12	possible	possible	ADJ
inlawrev-2752	142	13	that	that	SCONJ
inlawrev-2752	142	14	the	the	DET
inlawrev-2752	142	15	tax	tax	NOUN
inlawrev-2752	142	16	court	court	NOUN
inlawrev-2752	142	17	has	have	VERB
inlawrev-2752	142	18	jurisdiction	jurisdiction	NOUN
inlawrev-2752	142	19	over	over	ADP
inlawrev-2752	142	20	any	any	DET
inlawrev-2752	142	21	state	state	NOUN
inlawrev-2752	142	22	tax	tax	NOUN
inlawrev-2752	142	23	board	board	NOUN
inlawrev-2752	142	24	disapproval	disapproval	NOUN
inlawrev-2752	142	25	of	of	ADP
inlawrev-2752	142	26	a	a	DET
inlawrev-2752	142	27	requested	request	VERB
inlawrev-2752	142	28	correction	correction	NOUN
inlawrev-2752	142	29	of	of	ADP
inlawrev-2752	142	30	error	error	NOUN
inlawrev-2752	142	31	.	.	PUNCT
inlawrev-2752	143	1	such	such	ADJ
inlawrev-2752	143	2	disapproval	disapproval	NOUN
inlawrev-2752	143	3	should	should	AUX
inlawrev-2752	143	4	constitute	constitute	VERB
inlawrev-2752	143	5	a	a	DET
inlawrev-2752	143	6	"	"	PUNCT
inlawrev-2752	143	7	final	final	ADJ
inlawrev-2752	143	8	determination	determination	NOUN
inlawrev-2752	143	9	"	"	PUNCT
inlawrev-2752	143	10	by	by	ADP
inlawrev-2752	143	11	the	the	DET
inlawrev-2752	143	12	board	board	NOUN
inlawrev-2752	143	13	so	so	SCONJ
inlawrev-2752	143	14	as	as	SCONJ
inlawrev-2752	143	15	to	to	PART
inlawrev-2752	143	16	come	come	VERB
inlawrev-2752	143	17	within	within	ADP
inlawrev-2752	143	18	the	the	DET
inlawrev-2752	143	19	tax	tax	NOUN
inlawrev-2752	143	20	court	court	NOUN
inlawrev-2752	143	21	's	's	PART
inlawrev-2752	143	22	"	"	PUNCT
inlawrev-2752	143	23	exclusive	exclusive	ADJ
inlawrev-2752	143	24	jurisdiction	jurisdiction	NOUN
inlawrev-2752	143	25	.	.	PUNCT
inlawrev-2752	143	26	"	"	PUNCT
inlawrev-2752	144	1	but	but	CCONJ
inlawrev-2752	144	2	as	as	ADP
inlawrev-2752	144	3	to	to	ADP
inlawrev-2752	144	4	the	the	DET
inlawrev-2752	144	5	other	other	ADJ
inlawrev-2752	144	6	grounds	ground	NOUN
inlawrev-2752	144	7	for	for	ADP
inlawrev-2752	144	8	corrections	correction	NOUN
inlawrev-2752	144	9	of	of	ADP
inlawrev-2752	144	10	error	error	NOUN
inlawrev-2752	144	11	and	and	CCONJ
inlawrev-2752	144	12	possibly	possibly	ADV
inlawrev-2752	144	13	even	even	ADV
inlawrev-2752	144	14	as	as	ADP
inlawrev-2752	144	15	to	to	ADP
inlawrev-2752	144	16	corrections	correction	NOUN
inlawrev-2752	144	17	requiring	require	VERB
inlawrev-2752	144	18	state	state	NOUN
inlawrev-2752	144	19	tax	tax	NOUN
inlawrev-2752	144	20	board	board	NOUN
inlawrev-2752	144	21	approval	approval	NOUN
inlawrev-2752	144	22	,	,	PUNCT
inlawrev-2752	144	23	it	it	PRON
inlawrev-2752	144	24	would	would	AUX
inlawrev-2752	144	25	appear	appear	VERB
inlawrev-2752	144	26	that	that	SCONJ
inlawrev-2752	144	27	taxpayers	taxpayer	NOUN
inlawrev-2752	144	28	should	should	AUX
inlawrev-2752	144	29	have	have	VERB
inlawrev-2752	144	30	a	a	DET
inlawrev-2752	144	31	mandamus	mandamus	NOUN
inlawrev-2752	144	32	remedy	remedy	NOUN
inlawrev-2752	144	33	entitling	entitle	VERB
inlawrev-2752	144	34	the	the	DET
inlawrev-2752	144	35	taxpayer	taxpayer	NOUN
inlawrev-2752	144	36	to	to	PART
inlawrev-2752	144	37	seek	seek	VERB
inlawrev-2752	144	38	relief	relief	NOUN
inlawrev-2752	144	39	in	in	ADP
inlawrev-2752	144	40	his	his	PRON
inlawrev-2752	144	41	local	local	ADJ
inlawrev-2752	144	42	circuit	circuit	NOUN
inlawrev-2752	144	43	or	or	CCONJ
inlawrev-2752	144	44	superior	superior	ADJ
inlawrev-2752	144	45	court	court	NOUN
inlawrev-2752	144	46	by	by	ADP
inlawrev-2752	144	47	way	way	NOUN
inlawrev-2752	144	48	of	of	ADP
inlawrev-2752	144	49	a	a	DET
inlawrev-2752	144	50	mandate	mandate	NOUN
inlawrev-2752	144	51	to	to	PART
inlawrev-2752	144	52	compel	compel	VERB
inlawrev-2752	144	53	the	the	DET
inlawrev-2752	144	54	auditor	auditor	NOUN
inlawrev-2752	144	55	to	to	PART
inlawrev-2752	144	56	discharge	discharge	VERB
inlawrev-2752	144	57	his	his	PRON
inlawrev-2752	144	58	statutory	statutory	ADJ
inlawrev-2752	144	59	duty	duty	NOUN
inlawrev-2752	144	60	to	to	PART
inlawrev-2752	144	61	make	make	VERB
inlawrev-2752	144	62	the	the	DET
inlawrev-2752	144	63	required	required	ADJ
inlawrev-2752	144	64	correction	correction	NOUN
inlawrev-2752	144	65	.	.	PUNCT
inlawrev-2752	145	1	^^	^^	PUNCT
inlawrev-2752	145	2	consequently	consequently	ADV
inlawrev-2752	145	3	,	,	PUNCT
inlawrev-2752	145	4	there	there	PRON
inlawrev-2752	145	5	is	be	VERB
inlawrev-2752	145	6	substantial	substantial	ADJ
inlawrev-2752	145	7	doubt	doubt	NOUN
inlawrev-2752	146	1	whether	whether	SCONJ
inlawrev-2752	146	2	the	the	DET
inlawrev-2752	146	3	tax	tax	NOUN
inlawrev-2752	146	4	"	"	PUNCT
inlawrev-2752	146	5	ind	ind	NOUN
inlawrev-2752	146	6	.	.	PUNCT
inlawrev-2752	146	7	code	code	PROPN
inlawrev-2752	146	8	§	§	PROPN
inlawrev-2752	146	9	6	6	NUM
inlawrev-2752	146	10	-	-	SYM
inlawrev-2752	146	11	1	1	NUM
inlawrev-2752	146	12	.	.	NOUN
inlawrev-2752	146	13	1	1	NUM
inlawrev-2752	146	14	-	-	PUNCT
inlawrev-2752	146	15	1512(a	1512(a	NUM
inlawrev-2752	146	16	)	)	PUNCT
inlawrev-2752	146	17	(	(	PUNCT
inlawrev-2752	146	18	supp	supp	PROPN
inlawrev-2752	146	19	.	.	PUNCT
inlawrev-2752	146	20	1986	1986	NUM
inlawrev-2752	146	21	)	)	PUNCT
inlawrev-2752	146	22	.	.	PUNCT
inlawrev-2752	147	1	''	''	PUNCT
inlawrev-2752	147	2	i	i	PRON
inlawrev-2752	147	3	d.	d.	PROPN
inlawrev-2752	147	4	§	§	PROPN
inlawrev-2752	147	5	6	6	NUM
inlawrev-2752	147	6	-	-	PUNCT
inlawrev-2752	147	7	l.l-15	l.l-15	NUM
inlawrev-2752	147	8	-	-	PUNCT
inlawrev-2752	147	9	12(d	12(d	NUM
inlawrev-2752	147	10	)	)	PUNCT
inlawrev-2752	147	11	.	.	PUNCT
inlawrev-2752	148	1	''	''	PUNCT
inlawrev-2752	148	2	i	i	PRON
inlawrev-2752	148	3	d.	d.	VERB
inlawrev-2752	148	4	^*"the	^*"the	DET
inlawrev-2752	148	5	action	action	NOUN
inlawrev-2752	148	6	for	for	ADP
inlawrev-2752	148	7	mandate	mandate	NOUN
inlawrev-2752	148	8	may	may	AUX
inlawrev-2752	148	9	be	be	AUX
inlawrev-2752	148	10	prosecuted	prosecute	VERB
inlawrev-2752	148	11	against	against	ADP
inlawrev-2752	148	12	any	any	PRON
inlawrev-2752	148	13	.	.	PUNCT
inlawrev-2752	148	14	.	.	PUNCT
inlawrev-2752	148	15	.	.	PUNCT
inlawrev-2752	149	1	public	public	ADJ
inlawrev-2752	149	2	or	or	CCONJ
inlawrev-2752	149	3	corporate	corporate	ADJ
inlawrev-2752	149	4	officer	officer	NOUN
inlawrev-2752	149	5	...	...	PUNCT
inlawrev-2752	150	1	to	to	PART
inlawrev-2752	150	2	compel	compel	VERB
inlawrev-2752	150	3	the	the	DET
inlawrev-2752	150	4	performance	performance	NOUN
inlawrev-2752	150	5	of	of	ADP
inlawrev-2752	150	6	.	.	PUNCT
inlawrev-2752	151	1	.	.	PUNCT
inlawrev-2752	151	2	.	.	PUNCT
inlawrev-2752	152	1	any	any	DET
inlawrev-2752	152	2	duty	duty	NOUN
inlawrev-2752	152	3	resulting	result	VERB
inlawrev-2752	152	4	from	from	ADP
inlawrev-2752	152	5	any	any	DET
inlawrev-2752	152	6	office	office	NOUN
inlawrev-2752	152	7	.	.	PUNCT
inlawrev-2752	152	8	.	.	PUNCT
inlawrev-2752	152	9	.	.	PUNCT
inlawrev-2752	152	10	.	.	PUNCT
inlawrev-2752	152	11	"	"	PUNCT
inlawrev-2752	153	1	ind	ind	PROPN
inlawrev-2752	153	2	.	.	PUNCT
inlawrev-2752	153	3	code	code	PROPN
inlawrev-2752	153	4	§	§	PROPN
inlawrev-2752	153	5	34	34	NUM
inlawrev-2752	153	6	-	-	SYM
inlawrev-2752	153	7	1	1	NUM
inlawrev-2752	153	8	-	-	NUM
inlawrev-2752	153	9	58	58	NUM
inlawrev-2752	153	10	-	-	SYM
inlawrev-2752	153	11	2	2	NUM
inlawrev-2752	153	12	(	(	PUNCT
inlawrev-2752	153	13	1982	1982	NUM
inlawrev-2752	153	14	)	)	PUNCT
inlawrev-2752	153	15	.	.	PUNCT
inlawrev-2752	154	1	see	see	VERB
inlawrev-2752	154	2	state	state	PROPN
inlawrev-2752	154	3	ex	ex	PROPN
inlawrev-2752	154	4	.	.	PROPN
inlawrev-2752	154	5	rel	rel	PROPN
inlawrev-2752	154	6	.	.	PUNCT
inlawrev-2752	155	1	land	land	PROPN
inlawrev-2752	155	2	v.	v.	ADP
inlawrev-2752	155	3	board	board	NOUN
inlawrev-2752	155	4	of	of	ADP
inlawrev-2752	155	5	trustees	trustee	NOUN
inlawrev-2752	155	6	of	of	ADP
inlawrev-2752	155	7	springs	springs	PROPN
inlawrev-2752	155	8	valley	valley	PROPN
inlawrev-2752	155	9	school	school	PROPN
inlawrev-2752	155	10	corp	corp	PROPN
inlawrev-2752	155	11	.	.	PROPN
inlawrev-2752	155	12	,	,	PUNCT
inlawrev-2752	155	13	430	430	NUM
inlawrev-2752	155	14	n.e.2d	n.e.2d	NOUN
inlawrev-2752	155	15	791	791	NUM
inlawrev-2752	155	16	,	,	PUNCT
inlawrev-2752	155	17	794	794	NUM
inlawrev-2752	155	18	(	(	PUNCT
inlawrev-2752	155	19	ind	ind	NOUN
inlawrev-2752	155	20	.	.	PUNCT
inlawrev-2752	156	1	ct	ct	PROPN
inlawrev-2752	156	2	.	.	PUNCT
inlawrev-2752	157	1	app	app	PROPN
inlawrev-2752	157	2	.	.	PROPN
inlawrev-2752	157	3	1982	1982	NUM
inlawrev-2752	157	4	)	)	PUNCT
inlawrev-2752	157	5	.	.	PUNCT
inlawrev-2752	158	1	1987	1987	NUM
inlawrev-2752	158	2	]	]	PUNCT
inlawrev-2752	158	3	taxation	taxation	NOUN
inlawrev-2752	158	4	367	367	NUM
inlawrev-2752	158	5	court	court	NOUN
inlawrev-2752	158	6	possesses	possess	VERB
inlawrev-2752	158	7	jurisdiction	jurisdiction	NOUN
inlawrev-2752	158	8	as	as	ADP
inlawrev-2752	158	9	to	to	ADP
inlawrev-2752	158	10	either	either	CCONJ
inlawrev-2752	158	11	the	the	DET
inlawrev-2752	158	12	property	property	NOUN
inlawrev-2752	158	13	tax	tax	NOUN
inlawrev-2752	158	14	refund	refund	NOUN
inlawrev-2752	158	15	procedure^	procedure^	NOUN
inlawrev-2752	158	16	''	''	PUNCT
inlawrev-2752	158	17	or	or	CCONJ
inlawrev-2752	158	18	to	to	ADP
inlawrev-2752	158	19	the	the	DET
inlawrev-2752	158	20	property	property	NOUN
inlawrev-2752	158	21	tax	tax	NOUN
inlawrev-2752	158	22	correction	correction	NOUN
inlawrev-2752	158	23	of	of	ADP
inlawrev-2752	158	24	errors	error	NOUN
inlawrev-2752	158	25	procedure	procedure	NOUN
inlawrev-2752	158	26	.	.	PUNCT
inlawrev-2752	159	1	^^	^^	PUNCT
inlawrev-2752	159	2	compounding	compound	VERB
inlawrev-2752	159	3	this	this	DET
inlawrev-2752	159	4	uncertainty	uncertainty	NOUN
inlawrev-2752	159	5	as	as	ADP
inlawrev-2752	159	6	to	to	ADP
inlawrev-2752	159	7	the	the	DET
inlawrev-2752	159	8	real	real	ADJ
inlawrev-2752	159	9	scope	scope	NOUN
inlawrev-2752	159	10	of	of	ADP
inlawrev-2752	159	11	the	the	DET
inlawrev-2752	159	12	tax	tax	NOUN
inlawrev-2752	159	13	court	court	NOUN
inlawrev-2752	159	14	's	's	PART
inlawrev-2752	159	15	so	so	ADV
inlawrev-2752	159	16	-	-	PUNCT
inlawrev-2752	159	17	called	call	VERB
inlawrev-2752	159	18	"	"	PUNCT
inlawrev-2752	159	19	exclusive	exclusive	ADJ
inlawrev-2752	159	20	jurisdiction	jurisdiction	NOUN
inlawrev-2752	159	21	"	"	PUNCT
inlawrev-2752	159	22	is	be	AUX
inlawrev-2752	159	23	a	a	DET
inlawrev-2752	159	24	body	body	NOUN
inlawrev-2752	159	25	of	of	ADP
inlawrev-2752	159	26	well	well	ADV
inlawrev-2752	159	27	-	-	PUNCT
inlawrev-2752	159	28	established	establish	VERB
inlawrev-2752	159	29	indiana	indiana	PROPN
inlawrev-2752	159	30	law	law	NOUN
inlawrev-2752	159	31	that	that	PRON
inlawrev-2752	159	32	has	have	AUX
inlawrev-2752	159	33	long	long	ADV
inlawrev-2752	159	34	recognized	recognize	VERB
inlawrev-2752	159	35	that	that	SCONJ
inlawrev-2752	159	36	apart	apart	ADV
inlawrev-2752	159	37	from	from	ADP
inlawrev-2752	159	38	the	the	DET
inlawrev-2752	159	39	statutory	statutory	ADJ
inlawrev-2752	159	40	assessment	assessment	NOUN
inlawrev-2752	159	41	appeals	appeal	NOUN
inlawrev-2752	159	42	procedures	procedure	NOUN
inlawrev-2752	159	43	and	and	CCONJ
inlawrev-2752	159	44	apart	apart	ADV
inlawrev-2752	159	45	from	from	ADP
inlawrev-2752	159	46	the	the	DET
inlawrev-2752	159	47	statutory	statutory	ADJ
inlawrev-2752	159	48	property	property	NOUN
inlawrev-2752	159	49	tax	tax	NOUN
inlawrev-2752	159	50	refund	refund	NOUN
inlawrev-2752	159	51	procedures	procedure	NOUN
inlawrev-2752	159	52	,	,	PUNCT
inlawrev-2752	159	53	a	a	DET
inlawrev-2752	159	54	property	property	NOUN
inlawrev-2752	159	55	taxpayer	taxpayer	NOUN
inlawrev-2752	159	56	may	may	AUX
inlawrev-2752	159	57	be	be	AUX
inlawrev-2752	159	58	entitled	entitle	VERB
inlawrev-2752	159	59	to	to	PART
inlawrev-2752	159	60	enjoin	enjoin	VERB
inlawrev-2752	159	61	the	the	DET
inlawrev-2752	159	62	collection	collection	NOUN
inlawrev-2752	159	63	of	of	ADP
inlawrev-2752	159	64	property	property	NOUN
inlawrev-2752	159	65	taxes	taxis	NOUN
inlawrev-2752	159	66	,	,	PUNCT
inlawrev-2752	159	67	at	at	ADP
inlawrev-2752	159	68	least	least	ADJ
inlawrev-2752	159	69	if	if	SCONJ
inlawrev-2752	159	70	the	the	DET
inlawrev-2752	159	71	property	property	NOUN
inlawrev-2752	159	72	was	be	AUX
inlawrev-2752	159	73	not	not	PART
inlawrev-2752	159	74	lawfully	lawfully	ADV
inlawrev-2752	159	75	assessable	assessable	ADJ
inlawrev-2752	159	76	in	in	ADP
inlawrev-2752	159	77	the	the	DET
inlawrev-2752	159	78	first	first	ADJ
inlawrev-2752	159	79	instance	instance	NOUN
inlawrev-2752	159	80	.	.	PUNCT
inlawrev-2752	160	1	^^	^^	PUNCT
inlawrev-2752	160	2	in	in	ADP
inlawrev-2752	160	3	the	the	DET
inlawrev-2752	160	4	seminal	seminal	ADJ
inlawrev-2752	160	5	case	case	NOUN
inlawrev-2752	160	6	of	of	ADP
inlawrev-2752	160	7	croop	croop	NOUN
inlawrev-2752	160	8	v.	v.	ADP
inlawrev-2752	160	9	walton,'^^	walton,'^^	VERB
inlawrev-2752	160	10	the	the	DET
inlawrev-2752	160	11	indiana	indiana	PROPN
inlawrev-2752	160	12	supreme	supreme	PROPN
inlawrev-2752	160	13	court	court	PROPN
inlawrev-2752	160	14	rejected	reject	VERB
inlawrev-2752	160	15	a	a	DET
inlawrev-2752	160	16	contention	contention	NOUN
inlawrev-2752	160	17	that	that	SCONJ
inlawrev-2752	160	18	the	the	DET
inlawrev-2752	160	19	property	property	NOUN
inlawrev-2752	160	20	tax	tax	NOUN
inlawrev-2752	160	21	refund	refund	NOUN
inlawrev-2752	160	22	procedure	procedure	NOUN
inlawrev-2752	160	23	was	be	AUX
inlawrev-2752	160	24	the	the	DET
inlawrev-2752	160	25	exclusive	exclusive	ADJ
inlawrev-2752	160	26	remedy	remedy	NOUN
inlawrev-2752	160	27	for	for	ADP
inlawrev-2752	160	28	challenging	challenge	VERB
inlawrev-2752	160	29	an	an	DET
inlawrev-2752	160	30	unlawful	unlawful	ADJ
inlawrev-2752	160	31	property	property	NOUN
inlawrev-2752	160	32	tax	tax	NOUN
inlawrev-2752	160	33	levy	levy	NOUN
inlawrev-2752	160	34	:	:	PUNCT
inlawrev-2752	160	35	"	"	PUNCT
inlawrev-2752	160	36	[	[	X
inlawrev-2752	160	37	wjhere	wjhere	NOUN
inlawrev-2752	160	38	the	the	DET
inlawrev-2752	160	39	property	property	NOUN
inlawrev-2752	160	40	is	be	AUX
inlawrev-2752	160	41	not	not	PART
inlawrev-2752	160	42	subject	subject	ADJ
inlawrev-2752	160	43	to	to	ADP
inlawrev-2752	160	44	taxation	taxation	NOUN
inlawrev-2752	160	45	,	,	PUNCT
inlawrev-2752	160	46	the	the	DET
inlawrev-2752	160	47	assessment	assessment	NOUN
inlawrev-2752	160	48	is	be	AUX
inlawrev-2752	160	49	void	void	ADJ
inlawrev-2752	160	50	,	,	PUNCT
inlawrev-2752	160	51	and	and	CCONJ
inlawrev-2752	160	52	its	its	PRON
inlawrev-2752	160	53	collection	collection	NOUN
inlawrev-2752	160	54	can	can	AUX
inlawrev-2752	160	55	be	be	AUX
inlawrev-2752	160	56	restrained	restrain	VERB
inlawrev-2752	160	57	by	by	ADP
inlawrev-2752	160	58	injunction	injunction	NOUN
inlawrev-2752	160	59	,	,	PUNCT
inlawrev-2752	160	60	regardless	regardless	ADV
inlawrev-2752	160	61	of	of	ADP
inlawrev-2752	160	62	the	the	DET
inlawrev-2752	160	63	[	[	X
inlawrev-2752	160	64	statutory	statutory	ADJ
inlawrev-2752	160	65	]	]	X
inlawrev-2752	160	66	right	right	NOUN
inlawrev-2752	160	67	to	to	PART
inlawrev-2752	160	68	appeal	appeal	VERB
inlawrev-2752	160	69	.	.	PUNCT
inlawrev-2752	161	1	'	'	PUNCT
inlawrev-2752	161	2	"	"	PUNCT
inlawrev-2752	161	3	^^	^^	CCONJ
inlawrev-2752	161	4	this	this	DET
inlawrev-2752	161	5	right	right	NOUN
inlawrev-2752	161	6	to	to	PART
inlawrev-2752	161	7	injunctive	injunctive	VERB
inlawrev-2752	161	8	relief	relief	NOUN
inlawrev-2752	161	9	would	would	AUX
inlawrev-2752	161	10	appear	appear	VERB
inlawrev-2752	161	11	still	still	ADV
inlawrev-2752	161	12	to	to	PART
inlawrev-2752	161	13	be	be	AUX
inlawrev-2752	161	14	available	available	ADJ
inlawrev-2752	161	15	to	to	PART
inlawrev-2752	161	16	enjoin	enjoin	VERB
inlawrev-2752	161	17	an	an	DET
inlawrev-2752	161	18	attempted	attempt	VERB
inlawrev-2752	161	19	imposition	imposition	NOUN
inlawrev-2752	161	20	of	of	ADP
inlawrev-2752	161	21	property	property	NOUN
inlawrev-2752	161	22	taxes	taxis	NOUN
inlawrev-2752	161	23	on	on	ADP
inlawrev-2752	161	24	(	(	PUNCT
inlawrev-2752	161	25	1	1	X
inlawrev-2752	161	26	)	)	PUNCT
inlawrev-2752	161	27	property	property	NOUN
inlawrev-2752	161	28	not	not	PART
inlawrev-2752	161	29	subject	subject	ADJ
inlawrev-2752	161	30	to	to	ADP
inlawrev-2752	161	31	assessment	assessment	NOUN
inlawrev-2752	161	32	(	(	PUNCT
inlawrev-2752	161	33	such	such	ADJ
inlawrev-2752	161	34	as	as	ADP
inlawrev-2752	161	35	property	property	NOUN
inlawrev-2752	161	36	not	not	PART
inlawrev-2752	161	37	in	in	ADP
inlawrev-2752	161	38	the	the	DET
inlawrev-2752	161	39	state	state	NOUN
inlawrev-2752	161	40	on	on	ADP
inlawrev-2752	161	41	the	the	DET
inlawrev-2752	161	42	assessment	assessment	NOUN
inlawrev-2752	161	43	date	date	NOUN
inlawrev-2752	161	44	)	)	PUNCT
inlawrev-2752	161	45	,	,	PUNCT
inlawrev-2752	161	46	(	(	PUNCT
inlawrev-2752	161	47	2	2	X
inlawrev-2752	161	48	)	)	PUNCT
inlawrev-2752	161	49	property	property	NOUN
inlawrev-2752	161	50	that	that	PRON
inlawrev-2752	161	51	has	have	AUX
inlawrev-2752	161	52	been	be	AUX
inlawrev-2752	161	53	misclassified	misclassifie	VERB
inlawrev-2752	161	54	as	as	ADP
inlawrev-2752	161	55	being	be	AUX
inlawrev-2752	161	56	taxable	taxable	ADJ
inlawrev-2752	161	57	and	and	CCONJ
inlawrev-2752	161	58	therefore	therefore	ADV
inlawrev-2752	161	59	erroneously	erroneously	ADV
inlawrev-2752	161	60	assessed	assess	VERB
inlawrev-2752	161	61	,	,	PUNCT
inlawrev-2752	161	62	and	and	CCONJ
inlawrev-2752	161	63	possibly	possibly	ADV
inlawrev-2752	161	64	(	(	PUNCT
inlawrev-2752	161	65	but	but	CCONJ
inlawrev-2752	161	66	importantly	importantly	ADV
inlawrev-2752	161	67	)	)	PUNCT
inlawrev-2752	161	68	(	(	PUNCT
inlawrev-2752	161	69	3	3	X
inlawrev-2752	161	70	)	)	PUNCT
inlawrev-2752	161	71	property	property	NOUN
inlawrev-2752	161	72	that	that	PRON
inlawrev-2752	161	73	is	be	AUX
inlawrev-2752	161	74	exclusively	exclusively	ADV
inlawrev-2752	161	75	used	use	VERB
inlawrev-2752	161	76	in	in	ADP
inlawrev-2752	161	77	interstate	interstate	ADJ
inlawrev-2752	161	78	commerce	commerce	NOUN
inlawrev-2752	161	79	and	and	CCONJ
inlawrev-2752	161	80	that	that	PRON
inlawrev-2752	161	81	has	have	AUX
inlawrev-2752	161	82	been	be	AUX
inlawrev-2752	161	83	assessed	assess	VERB
inlawrev-2752	161	84	at	at	ADP
inlawrev-2752	161	85	100	100	NUM
inlawrev-2752	161	86	%	%	NOUN
inlawrev-2752	161	87	of	of	ADP
inlawrev-2752	161	88	its	its	PRON
inlawrev-2752	161	89	value	value	NOUN
inlawrev-2752	161	90	.	.	PUNCT
inlawrev-2752	162	1	it	it	PRON
inlawrev-2752	162	2	is	be	AUX
inlawrev-2752	162	3	,	,	PUNCT
inlawrev-2752	162	4	of	of	ADP
inlawrev-2752	162	5	course	course	NOUN
inlawrev-2752	162	6	,	,	PUNCT
inlawrev-2752	162	7	problematic	problematic	ADJ
inlawrev-2752	162	8	whether	whether	SCONJ
inlawrev-2752	162	9	the	the	DET
inlawrev-2752	162	10	indiana	indiana	PROPN
inlawrev-2752	162	11	appellate	appellate	ADJ
inlawrev-2752	162	12	courts	court	NOUN
inlawrev-2752	162	13	,	,	PUNCT
inlawrev-2752	162	14	with	with	ADP
inlawrev-2752	162	15	the	the	DET
inlawrev-2752	162	16	advent	advent	NOUN
inlawrev-2752	162	17	of	of	ADP
inlawrev-2752	162	18	the	the	DET
inlawrev-2752	162	19	tax	tax	NOUN
inlawrev-2752	162	20	court	court	NOUN
inlawrev-2752	162	21	,	,	PUNCT
inlawrev-2752	162	22	will	will	AUX
inlawrev-2752	162	23	continue	continue	VERB
inlawrev-2752	162	24	to	to	PART
inlawrev-2752	162	25	adhere	adhere	VERB
inlawrev-2752	162	26	to	to	ADP
inlawrev-2752	162	27	this	this	DET
inlawrev-2752	162	28	principle	principle	NOUN
inlawrev-2752	162	29	,	,	PUNCT
inlawrev-2752	162	30	but	but	CCONJ
inlawrev-2752	162	31	if	if	SCONJ
inlawrev-2752	162	32	it	it	PRON
inlawrev-2752	162	33	remains	remain	VERB
inlawrev-2752	162	34	a	a	DET
inlawrev-2752	162	35	recognized	recognize	VERB
inlawrev-2752	162	36	exception	exception	NOUN
inlawrev-2752	162	37	to	to	ADP
inlawrev-2752	162	38	the	the	DET
inlawrev-2752	162	39	basic	basic	ADJ
inlawrev-2752	162	40	statutory	statutory	ADJ
inlawrev-2752	162	41	procedures	procedure	NOUN
inlawrev-2752	162	42	for	for	ADP
inlawrev-2752	162	43	challenging	challenging	ADJ
inlawrev-2752	162	44	assessments	assessment	NOUN
inlawrev-2752	162	45	and	and	CCONJ
inlawrev-2752	162	46	seeking	seek	VERB
inlawrev-2752	162	47	property	property	NOUN
inlawrev-2752	162	48	tax	tax	NOUN
inlawrev-2752	162	49	refunds	refund	NOUN
inlawrev-2752	162	50	,	,	PUNCT
inlawrev-2752	162	51	jurisdiction	jurisdiction	NOUN
inlawrev-2752	162	52	for	for	ADP
inlawrev-2752	162	53	equitable	equitable	ADJ
inlawrev-2752	162	54	injunctive	injunctive	ADJ
inlawrev-2752	162	55	relief	relief	NOUN
inlawrev-2752	162	56	will	will	AUX
inlawrev-2752	162	57	not	not	PART
inlawrev-2752	162	58	lie	lie	VERB
inlawrev-2752	162	59	with	with	ADP
inlawrev-2752	162	60	the	the	DET
inlawrev-2752	162	61	tax	tax	NOUN
inlawrev-2752	162	62	court	court	NOUN
inlawrev-2752	162	63	but	but	CCONJ
inlawrev-2752	162	64	rather	rather	ADV
inlawrev-2752	162	65	with	with	ADP
inlawrev-2752	162	66	the	the	DET
inlawrev-2752	162	67	general	general	ADJ
inlawrev-2752	162	68	trial	trial	NOUN
inlawrev-2752	162	69	courts	court	NOUN
inlawrev-2752	162	70	of	of	ADP
inlawrev-2752	162	71	the	the	DET
inlawrev-2752	162	72	state	state	NOUN
inlawrev-2752	162	73	.	.	PUNCT
inlawrev-2752	163	1	in	in	ADP
inlawrev-2752	163	2	the	the	DET
inlawrev-2752	163	3	case	case	NOUN
inlawrev-2752	163	4	of	of	ADP
inlawrev-2752	163	5	appeals	appeal	NOUN
inlawrev-2752	163	6	from	from	ADP
inlawrev-2752	163	7	revenue	revenue	NOUN
inlawrev-2752	163	8	department	department	NOUN
inlawrev-2752	163	9	tax	tax	NOUN
inlawrev-2752	163	10	determinations	determination	NOUN
inlawrev-2752	163	11	,	,	PUNCT
inlawrev-2752	163	12	the	the	DET
inlawrev-2752	163	13	tax	tax	NOUN
inlawrev-2752	163	14	court	court	NOUN
inlawrev-2752	163	15	's	's	PART
inlawrev-2752	163	16	jurisdiction	jurisdiction	NOUN
inlawrev-2752	163	17	will	will	AUX
inlawrev-2752	163	18	be	be	AUX
inlawrev-2752	163	19	virtually	virtually	ADV
inlawrev-2752	163	20	exclusive	exclusive	ADJ
inlawrev-2752	163	21	,	,	PUNCT
inlawrev-2752	163	22	but	but	CCONJ
inlawrev-2752	163	23	there	there	PRON
inlawrev-2752	163	24	may	may	AUX
inlawrev-2752	163	25	be	be	AUX
inlawrev-2752	163	26	perplexing	perplexing	ADJ
inlawrev-2752	163	27	exceptions	exception	NOUN
inlawrev-2752	163	28	.	.	PUNCT
inlawrev-2752	164	1	the	the	DET
inlawrev-2752	164	2	first	first	ADJ
inlawrev-2752	164	3	such	such	ADJ
inlawrev-2752	164	4	question	question	NOUN
inlawrev-2752	164	5	is	be	AUX
inlawrev-2752	164	6	whether	whether	SCONJ
inlawrev-2752	164	7	taxpayers	taxpayer	NOUN
inlawrev-2752	164	8	will	will	AUX
inlawrev-2752	164	9	have	have	AUX
inlawrev-2752	164	10	recourse	recourse	VERB
inlawrev-2752	164	11	to	to	ADP
inlawrev-2752	164	12	the	the	DET
inlawrev-2752	164	13	trial	trial	NOUN
inlawrev-2752	164	14	courts	court	NOUN
inlawrev-2752	164	15	of	of	ADP
inlawrev-2752	164	16	general	general	ADJ
inlawrev-2752	164	17	jurisdiction	jurisdiction	NOUN
inlawrev-2752	164	18	for	for	ADP
inlawrev-2752	164	19	injunctive	injunctive	ADJ
inlawrev-2752	164	20	rehef	rehef	NOUN
inlawrev-2752	164	21	.	.	PUNCT
inlawrev-2752	165	1	shortly	shortly	ADV
inlawrev-2752	165	2	after	after	ADP
inlawrev-2752	165	3	the	the	DET
inlawrev-2752	165	4	1933	1933	NUM
inlawrev-2752	165	5	enactment	enactment	NOUN
inlawrev-2752	165	6	of	of	ADP
inlawrev-2752	165	7	the	the	DET
inlawrev-2752	165	8	indiana	indiana	PROPN
inlawrev-2752	165	9	gross	gross	ADJ
inlawrev-2752	165	10	income	income	NOUN
inlawrev-2752	165	11	tax,"^^	tax,"^^	NOUN
inlawrev-2752	165	12	the	the	DET
inlawrev-2752	165	13	indiana	indiana	PROPN
inlawrev-2752	165	14	supreme	supreme	PROPN
inlawrev-2752	165	15	court	court	PROPN
inlawrev-2752	165	16	,	,	PUNCT
inlawrev-2752	165	17	in	in	ADP
inlawrev-2752	165	18	department	department	NOUN
inlawrev-2752	165	19	of	of	ADP
inlawrev-2752	165	20	treasury	treasury	PROPN
inlawrev-2752	165	21	of	of	ADP
inlawrev-2752	165	22	indiana	indiana	PROPN
inlawrev-2752	165	23	^^ind	^^ind	NUM
inlawrev-2752	165	24	.	.	PUNCT
inlawrev-2752	166	1	code	code	PROPN
inlawrev-2752	166	2	§	§	PROPN
inlawrev-2752	166	3	§	§	PROPN
inlawrev-2752	166	4	6	6	NUM
inlawrev-2752	166	5	-	-	SYM
inlawrev-2752	166	6	1.1	1.1	NUM
inlawrev-2752	166	7	-	-	PUNCT
inlawrev-2752	166	8	26	26	NUM
inlawrev-2752	166	9	-	-	SYM
inlawrev-2752	166	10	1	1	NUM
inlawrev-2752	166	11	to	to	ADP
inlawrev-2752	166	12	6	6	NUM
inlawrev-2752	166	13	-	-	SYM
inlawrev-2752	166	14	1.1	1.1	NUM
inlawrev-2752	166	15	-	-	PUNCT
inlawrev-2752	166	16	26	26	NUM
inlawrev-2752	166	17	-	-	SYM
inlawrev-2752	166	18	6	6	NUM
inlawrev-2752	166	19	(	(	PUNCT
inlawrev-2752	166	20	1982	1982	NUM
inlawrev-2752	166	21	)	)	PUNCT
inlawrev-2752	166	22	.	.	PUNCT
inlawrev-2752	166	23	^«lnd	^«lnd	NUM
inlawrev-2752	166	24	.	.	PUNCT
inlawrev-2752	167	1	code	code	PROPN
inlawrev-2752	167	2	§	§	PROPN
inlawrev-2752	167	3	6	6	NUM
inlawrev-2752	167	4	-	-	SYM
inlawrev-2752	167	5	1.1	1.1	NUM
inlawrev-2752	167	6	-	-	PUNCT
inlawrev-2752	167	7	15	15	NUM
inlawrev-2752	167	8	-	-	SYM
inlawrev-2752	167	9	12	12	NUM
inlawrev-2752	167	10	(	(	PUNCT
inlawrev-2752	167	11	supp	supp	PROPN
inlawrev-2752	167	12	.	.	PUNCT
inlawrev-2752	167	13	1986	1986	NUM
inlawrev-2752	167	14	)	)	PUNCT
inlawrev-2752	167	15	.	.	PUNCT
inlawrev-2752	168	1	'	'	PUNCT
inlawrev-2752	168	2	^see	^see	PUNCT
inlawrev-2752	168	3	croop	croop	VERB
inlawrev-2752	168	4	v.	v.	ADP
inlawrev-2752	168	5	walton	walton	PROPN
inlawrev-2752	168	6	,	,	PUNCT
inlawrev-2752	168	7	199	199	NUM
inlawrev-2752	168	8	ind	ind	NOUN
inlawrev-2752	168	9	.	.	PUNCT
inlawrev-2752	169	1	262	262	NUM
inlawrev-2752	169	2	,	,	PUNCT
inlawrev-2752	169	3	157	157	NUM
inlawrev-2752	169	4	n.e	n.e	NOUN
inlawrev-2752	169	5	.	.	PROPN
inlawrev-2752	169	6	275	275	NUM
inlawrev-2752	169	7	(	(	PUNCT
inlawrev-2752	169	8	1927	1927	NUM
inlawrev-2752	169	9	)	)	PUNCT
inlawrev-2752	169	10	;	;	PUNCT
inlawrev-2752	169	11	board	board	NOUN
inlawrev-2752	169	12	of	of	ADP
inlawrev-2752	169	13	comm'rs	comm'rs	PROPN
inlawrev-2752	169	14	of	of	ADP
inlawrev-2752	169	15	county	county	NOUN
inlawrev-2752	169	16	of	of	ADP
inlawrev-2752	169	17	sullivan	sullivan	PROPN
inlawrev-2752	169	18	v.	v.	PROPN
inlawrev-2752	169	19	heap	heap	PROPN
inlawrev-2752	169	20	,	,	PUNCT
inlawrev-2752	169	21	155	155	NUM
inlawrev-2752	169	22	ind	ind	NOUN
inlawrev-2752	169	23	.	.	PUNCT
inlawrev-2752	170	1	app	app	PROPN
inlawrev-2752	170	2	.	.	PROPN
inlawrev-2752	171	1	633	633	NUM
inlawrev-2752	171	2	,	,	PUNCT
inlawrev-2752	171	3	294	294	NUM
inlawrev-2752	171	4	n.e.2d	n.e.2d	NOUN
inlawrev-2752	171	5	182	182	NUM
inlawrev-2752	171	6	(	(	PUNCT
inlawrev-2752	171	7	1973	1973	NUM
inlawrev-2752	171	8	)	)	PUNCT
inlawrev-2752	171	9	;	;	PUNCT
inlawrev-2752	171	10	scott	scott	PROPN
inlawrev-2752	171	11	v.	v.	CCONJ
inlawrev-2752	171	12	abke	abke	PROPN
inlawrev-2752	171	13	,	,	PUNCT
inlawrev-2752	171	14	130	130	NUM
inlawrev-2752	171	15	ind	ind	NOUN
inlawrev-2752	171	16	.	.	PUNCT
inlawrev-2752	172	1	app	app	PROPN
inlawrev-2752	172	2	.	.	PROPN
inlawrev-2752	172	3	199	199	NUM
inlawrev-2752	172	4	,	,	PUNCT
inlawrev-2752	172	5	163	163	NUM
inlawrev-2752	172	6	n.e.2d	n.e.2d	NOUN
inlawrev-2752	172	7	257	257	NUM
inlawrev-2752	172	8	(	(	PUNCT
inlawrev-2752	172	9	1960	1960	NUM
inlawrev-2752	172	10	)	)	PUNCT
inlawrev-2752	172	11	;	;	PUNCT
inlawrev-2752	172	12	sluder	sluder	ADP
inlawrev-2752	172	13	v.	v.	ADP
inlawrev-2752	172	14	mahan	mahan	PROPN
inlawrev-2752	172	15	,	,	PUNCT
inlawrev-2752	172	16	124	124	NUM
inlawrev-2752	172	17	ind	ind	NOUN
inlawrev-2752	172	18	.	.	PUNCT
inlawrev-2752	173	1	app	app	PROPN
inlawrev-2752	173	2	.	.	PROPN
inlawrev-2752	173	3	661	661	NUM
inlawrev-2752	173	4	,	,	PUNCT
inlawrev-2752	173	5	121	121	NUM
inlawrev-2752	173	6	n.e.2d	n.e.2d	NOUN
inlawrev-2752	173	7	137	137	NUM
inlawrev-2752	173	8	(	(	PUNCT
inlawrev-2752	173	9	1954	1954	NUM
inlawrev-2752	173	10	)	)	PUNCT
inlawrev-2752	173	11	.	.	PUNCT
inlawrev-2752	174	1	cf	cf	NOUN
inlawrev-2752	174	2	.	.	PUNCT
inlawrev-2752	175	1	board	board	PROPN
inlawrev-2752	175	2	of	of	ADP
inlawrev-2752	175	3	comm'rs	comm'rs	PROPN
inlawrev-2752	175	4	of	of	ADP
inlawrev-2752	175	5	madison	madison	PROPN
inlawrev-2752	175	6	county	county	PROPN
inlawrev-2752	175	7	v.	v.	PROPN
inlawrev-2752	175	8	midwest	midwest	PROPN
inlawrev-2752	175	9	assocs	assocs	PROPN
inlawrev-2752	175	10	.	.	PROPN
inlawrev-2752	175	11	,	,	PUNCT
inlawrev-2752	175	12	inc	inc	PROPN
inlawrev-2752	175	13	.	.	PROPN
inlawrev-2752	175	14	,	,	PUNCT
inlawrev-2752	175	15	253	253	NUM
inlawrev-2752	175	16	ind	ind	NOUN
inlawrev-2752	175	17	.	.	PUNCT
inlawrev-2752	176	1	551	551	NUM
inlawrev-2752	176	2	,	,	PUNCT
inlawrev-2752	176	3	255	255	NUM
inlawrev-2752	176	4	n.e.2d	n.e.2d	NOUN
inlawrev-2752	176	5	807	807	NUM
inlawrev-2752	176	6	(	(	PUNCT
inlawrev-2752	176	7	1970	1970	NUM
inlawrev-2752	176	8	)	)	PUNCT
inlawrev-2752	177	1	(	(	PUNCT
inlawrev-2752	177	2	no	no	ADV
inlawrev-2752	177	3	right	right	NOUN
inlawrev-2752	177	4	to	to	PART
inlawrev-2752	177	5	enjoin	enjoin	VERB
inlawrev-2752	177	6	collection	collection	NOUN
inlawrev-2752	177	7	of	of	ADP
inlawrev-2752	177	8	real	real	ADJ
inlawrev-2752	177	9	estate	estate	NOUN
inlawrev-2752	177	10	taxes	taxis	NOUN
inlawrev-2752	177	11	when	when	SCONJ
inlawrev-2752	177	12	taxing	tax	VERB
inlawrev-2752	177	13	unit	unit	NOUN
inlawrev-2752	177	14	is	be	AUX
inlawrev-2752	177	15	a	a	DET
inlawrev-2752	177	16	third	third	ADJ
inlawrev-2752	177	17	party	party	NOUN
inlawrev-2752	177	18	beneficiary	beneficiary	NOUN
inlawrev-2752	177	19	of	of	ADP
inlawrev-2752	177	20	a	a	DET
inlawrev-2752	177	21	contract	contract	NOUN
inlawrev-2752	177	22	provision	provision	NOUN
inlawrev-2752	177	23	that	that	PRON
inlawrev-2752	177	24	requires	require	VERB
inlawrev-2752	177	25	purchaser	purchaser	NOUN
inlawrev-2752	177	26	of	of	ADP
inlawrev-2752	177	27	land	land	NOUN
inlawrev-2752	177	28	to	to	PART
inlawrev-2752	177	29	pay	pay	VERB
inlawrev-2752	177	30	real	real	ADJ
inlawrev-2752	177	31	estate	estate	NOUN
inlawrev-2752	177	32	taxes	taxis	NOUN
inlawrev-2752	177	33	)	)	PUNCT
inlawrev-2752	177	34	.	.	PUNCT
inlawrev-2752	178	1	^	^	PUNCT
inlawrev-2752	178	2	°	°	ADP
inlawrev-2752	178	3	199	199	NUM
inlawrev-2752	178	4	ind	ind	NOUN
inlawrev-2752	178	5	.	.	PUNCT
inlawrev-2752	179	1	262	262	NUM
inlawrev-2752	179	2	,	,	PUNCT
inlawrev-2752	179	3	157	157	NUM
inlawrev-2752	179	4	n.e	n.e	NOUN
inlawrev-2752	179	5	.	.	PROPN
inlawrev-2752	179	6	275	275	NUM
inlawrev-2752	179	7	(	(	PUNCT
inlawrev-2752	179	8	1927	1927	NUM
inlawrev-2752	179	9	)	)	PUNCT
inlawrev-2752	179	10	.	.	PUNCT
inlawrev-2752	180	1	^'id	^'id	PROPN
inlawrev-2752	180	2	.	.	PUNCT
inlawrev-2752	181	1	at	at	ADP
inlawrev-2752	181	2	265	265	NUM
inlawrev-2752	181	3	,	,	PUNCT
inlawrev-2752	181	4	157	157	NUM
inlawrev-2752	181	5	n.e	n.e	PROPN
inlawrev-2752	181	6	.	.	PUNCT
inlawrev-2752	182	1	at	at	ADP
inlawrev-2752	182	2	276	276	NUM
inlawrev-2752	182	3	.	.	PUNCT
inlawrev-2752	183	1	«	«	PUNCT
inlawrev-2752	183	2	1933	1933	NUM
inlawrev-2752	183	3	ind	ind	NOUN
inlawrev-2752	183	4	.	.	PUNCT
inlawrev-2752	184	1	acts	act	NOUN
inlawrev-2752	184	2	,	,	PUNCT
inlawrev-2752	184	3	ch	ch	NOUN
inlawrev-2752	184	4	.	.	PROPN
inlawrev-2752	185	1	50	50	NUM
inlawrev-2752	185	2	.	.	X
inlawrev-2752	186	1	368	368	NUM
inlawrev-2752	186	2	indiana	indiana	PROPN
inlawrev-2752	186	3	law	law	PROPN
inlawrev-2752	186	4	review	review	NOUN
inlawrev-2752	186	5	[	[	X
inlawrev-2752	186	6	vol	vol	NOUN
inlawrev-2752	186	7	.	.	PUNCT
inlawrev-2752	186	8	20:361	20:361	NUM
inlawrev-2752	186	9	v.	v.	ADP
inlawrev-2752	186	10	ridgely,^^	ridgely,^^	NOUN
inlawrev-2752	186	11	faced	face	VERB
inlawrev-2752	186	12	the	the	DET
inlawrev-2752	186	13	question	question	NOUN
inlawrev-2752	186	14	of	of	ADP
inlawrev-2752	186	15	whether	whether	SCONJ
inlawrev-2752	186	16	a	a	DET
inlawrev-2752	186	17	taxpayer	taxpayer	NOUN
inlawrev-2752	186	18	could	could	AUX
inlawrev-2752	186	19	seek	seek	VERB
inlawrev-2752	186	20	to	to	PART
inlawrev-2752	186	21	enjoin	enjoin	VERB
inlawrev-2752	186	22	an	an	DET
inlawrev-2752	186	23	attempted	attempt	VERB
inlawrev-2752	186	24	imposition	imposition	NOUN
inlawrev-2752	186	25	of	of	ADP
inlawrev-2752	186	26	the	the	DET
inlawrev-2752	186	27	gross	gross	ADJ
inlawrev-2752	186	28	income	income	NOUN
inlawrev-2752	186	29	tax	tax	NOUN
inlawrev-2752	186	30	by	by	ADP
inlawrev-2752	186	31	the	the	DET
inlawrev-2752	186	32	revenue	revenue	NOUN
inlawrev-2752	186	33	department	department	NOUN
inlawrev-2752	186	34	,	,	PUNCT
inlawrev-2752	186	35	even	even	ADV
inlawrev-2752	186	36	though	though	SCONJ
inlawrev-2752	186	37	the	the	DET
inlawrev-2752	186	38	gross	gross	ADJ
inlawrev-2752	186	39	income	income	NOUN
inlawrev-2752	186	40	tax	tax	PROPN
inlawrev-2752	186	41	act	act	NOUN
inlawrev-2752	186	42	contained	contain	VERB
inlawrev-2752	186	43	a	a	DET
inlawrev-2752	186	44	specific	specific	ADJ
inlawrev-2752	186	45	procedure	procedure	NOUN
inlawrev-2752	186	46	for	for	ADP
inlawrev-2752	186	47	court	court	NOUN
inlawrev-2752	186	48	review	review	NOUN
inlawrev-2752	186	49	of	of	ADP
inlawrev-2752	186	50	denied	deny	VERB
inlawrev-2752	186	51	refund	refund	NOUN
inlawrev-2752	186	52	claims	claim	NOUN
inlawrev-2752	186	53	.	.	PUNCT
inlawrev-2752	187	1	in	in	ADP
inlawrev-2752	187	2	ridgely	ridgely	ADV
inlawrev-2752	187	3	,	,	PUNCT
inlawrev-2752	187	4	the	the	DET
inlawrev-2752	187	5	state	state	NOUN
inlawrev-2752	187	6	argued	argue	VERB
inlawrev-2752	187	7	that	that	SCONJ
inlawrev-2752	187	8	the	the	DET
inlawrev-2752	187	9	statutory	statutory	ADJ
inlawrev-2752	187	10	procedure	procedure	NOUN
inlawrev-2752	187	11	for	for	ADP
inlawrev-2752	187	12	appealing	appealing	ADJ
inlawrev-2752	187	13	denials	denial	NOUN
inlawrev-2752	187	14	by	by	ADP
inlawrev-2752	187	15	the	the	DET
inlawrev-2752	187	16	revenue	revenue	NOUN
inlawrev-2752	187	17	department	department	PROPN
inlawrev-2752	187	18	of	of	ADP
inlawrev-2752	187	19	gross	gross	ADJ
inlawrev-2752	187	20	income	income	NOUN
inlawrev-2752	187	21	tax	tax	NOUN
inlawrev-2752	187	22	refund	refund	NOUN
inlawrev-2752	187	23	claims	claim	NOUN
inlawrev-2752	187	24	was	be	AUX
inlawrev-2752	187	25	the	the	DET
inlawrev-2752	187	26	exclusive	exclusive	ADJ
inlawrev-2752	187	27	procedure	procedure	NOUN
inlawrev-2752	187	28	for	for	ADP
inlawrev-2752	187	29	challenging	challenge	VERB
inlawrev-2752	187	30	an	an	DET
inlawrev-2752	187	31	imposition	imposition	NOUN
inlawrev-2752	187	32	of	of	ADP
inlawrev-2752	187	33	gross	gross	ADJ
inlawrev-2752	187	34	income	income	NOUN
inlawrev-2752	187	35	tax	tax	NOUN
inlawrev-2752	187	36	.	.	PUNCT
inlawrev-2752	188	1	rejecting	reject	VERB
inlawrev-2752	188	2	the	the	DET
inlawrev-2752	188	3	state	state	NOUN
inlawrev-2752	188	4	's	's	PART
inlawrev-2752	188	5	position	position	NOUN
inlawrev-2752	188	6	,	,	PUNCT
inlawrev-2752	188	7	the	the	DET
inlawrev-2752	188	8	indiana	indiana	PROPN
inlawrev-2752	188	9	supreme	supreme	PROPN
inlawrev-2752	188	10	court	court	PROPN
inlawrev-2752	188	11	held	hold	VERB
inlawrev-2752	188	12	:	:	PUNCT
inlawrev-2752	188	13	the	the	DET
inlawrev-2752	188	14	fact	fact	NOUN
inlawrev-2752	188	15	that	that	SCONJ
inlawrev-2752	188	16	the	the	DET
inlawrev-2752	188	17	statute	statute	NOUN
inlawrev-2752	188	18	provides	provide	VERB
inlawrev-2752	188	19	a	a	DET
inlawrev-2752	188	20	method	method	NOUN
inlawrev-2752	188	21	of	of	ADP
inlawrev-2752	188	22	obtaining	obtain	VERB
inlawrev-2752	188	23	a	a	DET
inlawrev-2752	188	24	refund	refund	NOUN
inlawrev-2752	188	25	if	if	SCONJ
inlawrev-2752	188	26	the	the	DET
inlawrev-2752	188	27	taxpayer	taxpayer	NOUN
inlawrev-2752	188	28	sees	see	VERB
inlawrev-2752	188	29	fit	fit	ADJ
inlawrev-2752	188	30	to	to	PART
inlawrev-2752	188	31	pay	pay	VERB
inlawrev-2752	188	32	the	the	DET
inlawrev-2752	188	33	tax	tax	NOUN
inlawrev-2752	188	34	does	do	AUX
inlawrev-2752	188	35	not	not	PART
inlawrev-2752	188	36	necessarily	necessarily	ADV
inlawrev-2752	188	37	make	make	VERB
inlawrev-2752	188	38	this	this	DET
inlawrev-2752	188	39	remedy	remedy	NOUN
inlawrev-2752	188	40	exclusive	exclusive	ADJ
inlawrev-2752	188	41	,	,	PUNCT
inlawrev-2752	188	42	nor	nor	CCONJ
inlawrev-2752	188	43	does	do	AUX
inlawrev-2752	188	44	it	it	PRON
inlawrev-2752	188	45	rob	rob	VERB
inlawrev-2752	188	46	a	a	DET
inlawrev-2752	188	47	court	court	NOUN
inlawrev-2752	188	48	of	of	ADP
inlawrev-2752	188	49	equity	equity	NOUN
inlawrev-2752	188	50	of	of	ADP
inlawrev-2752	188	51	jurisdiction	jurisdiction	NOUN
inlawrev-2752	188	52	to	to	PART
inlawrev-2752	188	53	afford	afford	VERB
inlawrev-2752	188	54	equitable	equitable	ADJ
inlawrev-2752	188	55	relief	relief	NOUN
inlawrev-2752	188	56	by	by	ADP
inlawrev-2752	188	57	way	way	NOUN
inlawrev-2752	188	58	of	of	ADP
inlawrev-2752	188	59	injunction	injunction	NOUN
inlawrev-2752	188	60	.	.	PUNCT
inlawrev-2752	189	1	...	...	PUNCT
inlawrev-2752	190	1	so	so	ADV
inlawrev-2752	190	2	we	we	PRON
inlawrev-2752	190	3	conclude	conclude	VERB
inlawrev-2752	190	4	the	the	DET
inlawrev-2752	190	5	remedy	remedy	NOUN
inlawrev-2752	190	6	afforded	afford	VERB
inlawrev-2752	190	7	a	a	DET
inlawrev-2752	190	8	taxpayer	taxpayer	NOUN
inlawrev-2752	190	9	who	who	PRON
inlawrev-2752	190	10	has	have	AUX
inlawrev-2752	190	11	paid	pay	VERB
inlawrev-2752	190	12	tax	tax	NOUN
inlawrev-2752	190	13	for	for	ADP
inlawrev-2752	190	14	which	which	PRON
inlawrev-2752	190	15	he	he	PRON
inlawrev-2752	190	16	is	be	AUX
inlawrev-2752	190	17	not	not	PART
inlawrev-2752	190	18	liable	liable	ADJ
inlawrev-2752	190	19	either	either	CCONJ
inlawrev-2752	190	20	voluntarily	voluntarily	ADV
inlawrev-2752	190	21	or	or	CCONJ
inlawrev-2752	190	22	involuntarily	involuntarily	ADV
inlawrev-2752	190	23	,	,	PUNCT
inlawrev-2752	190	24	to	to	PART
inlawrev-2752	190	25	recover	recover	VERB
inlawrev-2752	190	26	the	the	DET
inlawrev-2752	190	27	unauthorized	unauthorized	ADJ
inlawrev-2752	190	28	tax	tax	NOUN
inlawrev-2752	190	29	,	,	PUNCT
inlawrev-2752	190	30	is	be	AUX
inlawrev-2752	190	31	additional	additional	ADJ
inlawrev-2752	190	32	and	and	CCONJ
inlawrev-2752	190	33	cumulative	cumulative	ADJ
inlawrev-2752	190	34	and	and	CCONJ
inlawrev-2752	190	35	not	not	PART
inlawrev-2752	190	36	exclusive	exclusive	ADJ
inlawrev-2752	190	37	.	.	PUNCT
inlawrev-2752	191	1	'	'	PUNCT
inlawrev-2752	191	2	^'^	^'^	PUNCT
inlawrev-2752	192	1	the	the	DET
inlawrev-2752	192	2	1937	1937	NUM
inlawrev-2752	192	3	general	general	PROPN
inlawrev-2752	192	4	assembly	assembly	PROPN
inlawrev-2752	192	5	quickly	quickly	ADV
inlawrev-2752	192	6	responded	respond	VERB
inlawrev-2752	192	7	to	to	ADP
inlawrev-2752	192	8	the	the	DET
inlawrev-2752	192	9	ridgely	ridgely	ADJ
inlawrev-2752	192	10	decision	decision	NOUN
inlawrev-2752	192	11	and	and	CCONJ
inlawrev-2752	192	12	enacted	enact	VERB
inlawrev-2752	192	13	the	the	DET
inlawrev-2752	192	14	following	follow	VERB
inlawrev-2752	192	15	anti	anti	ADJ
inlawrev-2752	192	16	-	-	ADJ
inlawrev-2752	192	17	injunction	injunction	ADJ
inlawrev-2752	192	18	provision	provision	NOUN
inlawrev-2752	192	19	:	:	PUNCT
inlawrev-2752	192	20	no	no	DET
inlawrev-2752	192	21	injunction	injunction	NOUN
inlawrev-2752	192	22	to	to	PART
inlawrev-2752	192	23	restrain	restrain	VERB
inlawrev-2752	192	24	or	or	CCONJ
inlawrev-2752	192	25	delay	delay	VERB
inlawrev-2752	192	26	the	the	DET
inlawrev-2752	192	27	collection	collection	NOUN
inlawrev-2752	192	28	of	of	ADP
inlawrev-2752	192	29	any	any	DET
inlawrev-2752	192	30	tax	tax	NOUN
inlawrev-2752	192	31	claimed	claim	VERB
inlawrev-2752	192	32	to	to	PART
inlawrev-2752	192	33	be	be	AUX
inlawrev-2752	192	34	due	due	ADJ
inlawrev-2752	192	35	under	under	ADP
inlawrev-2752	192	36	the	the	DET
inlawrev-2752	192	37	provisions	provision	NOUN
inlawrev-2752	192	38	of	of	ADP
inlawrev-2752	192	39	this	this	DET
inlawrev-2752	192	40	act	act	NOUN
inlawrev-2752	192	41	[	[	X
inlawrev-2752	192	42	the	the	DET
inlawrev-2752	192	43	gross	gross	ADJ
inlawrev-2752	192	44	income	income	NOUN
inlawrev-2752	192	45	tax	tax	PROPN
inlawrev-2752	192	46	act	act	PROPN
inlawrev-2752	192	47	]	]	PUNCT
inlawrev-2752	192	48	shall	shall	AUX
inlawrev-2752	192	49	be	be	AUX
inlawrev-2752	192	50	issued	issue	VERB
inlawrev-2752	192	51	by	by	ADP
inlawrev-2752	192	52	any	any	DET
inlawrev-2752	192	53	court	court	NOUN
inlawrev-2752	192	54	,	,	PUNCT
inlawrev-2752	192	55	but	but	CCONJ
inlawrev-2752	192	56	in	in	ADP
inlawrev-2752	192	57	all	all	DET
inlawrev-2752	192	58	cases	case	NOUN
inlawrev-2752	192	59	in	in	ADP
inlawrev-2752	192	60	which	which	PRON
inlawrev-2752	192	61	,	,	PUNCT
inlawrev-2752	192	62	for	for	ADP
inlawrev-2752	192	63	any	any	DET
inlawrev-2752	192	64	reason	reason	NOUN
inlawrev-2752	192	65	,	,	PUNCT
inlawrev-2752	192	66	it	it	PRON
inlawrev-2752	192	67	be	be	AUX
inlawrev-2752	192	68	claimed	claim	VERB
inlawrev-2752	192	69	that	that	SCONJ
inlawrev-2752	192	70	any	any	DET
inlawrev-2752	192	71	such	such	ADJ
inlawrev-2752	192	72	tax	tax	NOUN
inlawrev-2752	192	73	about	about	ADP
inlawrev-2752	192	74	to	to	PART
inlawrev-2752	192	75	be	be	AUX
inlawrev-2752	192	76	collected	collect	VERB
inlawrev-2752	192	77	is	be	AUX
inlawrev-2752	192	78	wrongful	wrongful	ADJ
inlawrev-2752	192	79	or	or	CCONJ
inlawrev-2752	192	80	illegal	illegal	ADJ
inlawrev-2752	192	81	in	in	ADP
inlawrev-2752	192	82	whole	whole	ADJ
inlawrev-2752	192	83	or	or	CCONJ
inlawrev-2752	192	84	in	in	ADP
inlawrev-2752	192	85	part	part	NOUN
inlawrev-2752	192	86	,	,	PUNCT
inlawrev-2752	192	87	the	the	DET
inlawrev-2752	192	88	remedy	remedy	NOUN
inlawrev-2752	192	89	,	,	PUNCT
inlawrev-2752	192	90	except	except	SCONJ
inlawrev-2752	192	91	as	as	SCONJ
inlawrev-2752	192	92	otherwise	otherwise	ADV
inlawrev-2752	192	93	expressly	expressly	ADV
inlawrev-2752	192	94	provided	provide	VERB
inlawrev-2752	192	95	in	in	ADP
inlawrev-2752	192	96	this	this	DET
inlawrev-2752	192	97	act	act	NOUN
inlawrev-2752	192	98	,	,	PUNCT
inlawrev-2752	192	99	shall	shall	AUX
inlawrev-2752	192	100	be	be	AUX
inlawrev-2752	192	101	by	by	ADP
inlawrev-2752	192	102	payment	payment	NOUN
inlawrev-2752	192	103	and	and	CCONJ
inlawrev-2752	192	104	action	action	NOUN
inlawrev-2752	192	105	to	to	PART
inlawrev-2752	192	106	recover	recover	VERB
inlawrev-2752	192	107	such	such	ADJ
inlawrev-2752	192	108	tax	tax	NOUN
inlawrev-2752	192	109	as	as	SCONJ
inlawrev-2752	192	110	provided	provide	VERB
inlawrev-2752	192	111	in	in	ADP
inlawrev-2752	192	112	this	this	DET
inlawrev-2752	192	113	section	section	NOUN
inlawrev-2752	192	114	.	.	PUNCT
inlawrev-2752	193	1	"*^	"*^	PROPN
inlawrev-2752	193	2	in	in	ADP
inlawrev-2752	193	3	1963	1963	NUM
inlawrev-2752	193	4	,	,	PUNCT
inlawrev-2752	193	5	this	this	DET
inlawrev-2752	193	6	same	same	ADJ
inlawrev-2752	193	7	anti	anti	ADJ
inlawrev-2752	193	8	-	-	ADJ
inlawrev-2752	193	9	injunction	injunction	ADJ
inlawrev-2752	193	10	provision	provision	NOUN
inlawrev-2752	193	11	was	be	AUX
inlawrev-2752	193	12	incorporated	incorporate	VERB
inlawrev-2752	193	13	into	into	ADP
inlawrev-2752	193	14	the	the	DET
inlawrev-2752	193	15	then	then	ADV
inlawrev-2752	193	16	newly	newly	ADV
inlawrev-2752	193	17	enacted	enact	VERB
inlawrev-2752	193	18	indiana	indiana	PROPN
inlawrev-2752	193	19	sales	sale	NOUN
inlawrev-2752	193	20	and	and	CCONJ
inlawrev-2752	193	21	use	use	VERB
inlawrev-2752	193	22	tax^^	tax^^	NOUN
inlawrev-2752	193	23	and	and	CCONJ
inlawrev-2752	193	24	the	the	DET
inlawrev-2752	193	25	indiana	indiana	PROPN
inlawrev-2752	193	26	adjusted	adjust	VERB
inlawrev-2752	193	27	gross	gross	ADJ
inlawrev-2752	193	28	income	income	NOUN
inlawrev-2752	193	29	tax	tax	NOUN
inlawrev-2752	193	30	.	.	PUNCT
inlawrev-2752	194	1	"*^	"*^	NOUN
inlawrev-2752	194	2	citing	cite	VERB
inlawrev-2752	194	3	the	the	DET
inlawrev-2752	194	4	1937	1937	NUM
inlawrev-2752	194	5	anti	anti	ADJ
inlawrev-2752	194	6	-	-	ADJ
inlawrev-2752	194	7	injunction	injunction	ADJ
inlawrev-2752	194	8	provision	provision	NOUN
inlawrev-2752	195	1	,	,	PUNCT
inlawrev-2752	195	2	the	the	DET
inlawrev-2752	195	3	supreme	supreme	PROPN
inlawrev-2752	195	4	court	court	PROPN
inlawrev-2752	195	5	in	in	ADP
inlawrev-2752	195	6	1971	1971	NUM
inlawrev-2752	195	7	emphatically	emphatically	ADV
inlawrev-2752	195	8	confirmed	confirm	VERB
inlawrev-2752	195	9	that	that	SCONJ
inlawrev-2752	195	10	the	the	DET
inlawrev-2752	195	11	statutory	statutory	ADJ
inlawrev-2752	195	12	tax	tax	NOUN
inlawrev-2752	195	13	refund	refund	NOUN
inlawrev-2752	195	14	appeal	appeal	NOUN
inlawrev-2752	195	15	procedure	procedure	NOUN
inlawrev-2752	195	16	was	be	AUX
inlawrev-2752	195	17	to	to	PART
inlawrev-2752	195	18	be	be	AUX
inlawrev-2752	195	19	considered	consider	VERB
inlawrev-2752	195	20	the	the	DET
inlawrev-2752	195	21	sole	sole	ADJ
inlawrev-2752	195	22	and	and	CCONJ
inlawrev-2752	195	23	exclusive	exclusive	ADJ
inlawrev-2752	195	24	remedy	remedy	NOUN
inlawrev-2752	195	25	for	for	ADP
inlawrev-2752	195	26	challenging	challenge	VERB
inlawrev-2752	195	27	a	a	DET
inlawrev-2752	195	28	gross	gross	ADJ
inlawrev-2752	195	29	income	income	NOUN
inlawrev-2752	195	30	tax	tax	NOUN
inlawrev-2752	195	31	imposition	imposition	NOUN
inlawrev-2752	195	32	.	.	PUNCT
inlawrev-2752	196	1	"	"	PUNCT
inlawrev-2752	196	2	^^	^^	CCONJ
inlawrev-2752	196	3	the	the	DET
inlawrev-2752	196	4	court	court	NOUN
inlawrev-2752	196	5	accordingly	accordingly	ADV
inlawrev-2752	196	6	said	say	VERB
inlawrev-2752	196	7	:	:	PUNCT
inlawrev-2752	196	8	it	it	PRON
inlawrev-2752	196	9	is	be	AUX
inlawrev-2752	196	10	clear	clear	ADJ
inlawrev-2752	196	11	that	that	SCONJ
inlawrev-2752	196	12	the	the	DET
inlawrev-2752	196	13	remedy	remedy	NOUN
inlawrev-2752	196	14	thus	thus	ADV
inlawrev-2752	196	15	provided	provide	VERB
inlawrev-2752	196	16	by	by	ADP
inlawrev-2752	196	17	the	the	DET
inlawrev-2752	196	18	legislature	legislature	NOUN
inlawrev-2752	196	19	is	be	AUX
inlawrev-2752	196	20	and	and	CCONJ
inlawrev-2752	196	21	is	be	AUX
inlawrev-2752	196	22	intended	intend	VERB
inlawrev-2752	196	23	to	to	PART
inlawrev-2752	196	24	be	be	AUX
inlawrev-2752	196	25	the	the	DET
inlawrev-2752	196	26	sole	sole	ADJ
inlawrev-2752	196	27	and	and	CCONJ
inlawrev-2752	196	28	exclusive	exclusive	ADJ
inlawrev-2752	196	29	remedy	remedy	NOUN
inlawrev-2752	196	30	available	available	ADJ
inlawrev-2752	196	31	"	"	PUNCT
inlawrev-2752	196	32	^211	^211	NUM
inlawrev-2752	196	33	ind	ind	NOUN
inlawrev-2752	196	34	.	.	PUNCT
inlawrev-2752	197	1	9	9	NUM
inlawrev-2752	197	2	,	,	PUNCT
inlawrev-2752	197	3	4	4	NUM
inlawrev-2752	197	4	n.e.2d	n.e.2d	NOUN
inlawrev-2752	197	5	557	557	NUM
inlawrev-2752	197	6	(	(	PUNCT
inlawrev-2752	197	7	1936	1936	NUM
inlawrev-2752	197	8	)	)	PUNCT
inlawrev-2752	197	9	.	.	PUNCT
inlawrev-2752	198	1	"	"	PUNCT
inlawrev-2752	198	2	"	"	PUNCT
inlawrev-2752	198	3	i	i	PRON
inlawrev-2752	198	4	d.	d.	PROPN
inlawrev-2752	198	5	at	at	ADP
inlawrev-2752	198	6	15	15	NUM
inlawrev-2752	198	7	,	,	PUNCT
inlawrev-2752	198	8	4	4	NUM
inlawrev-2752	198	9	n.e.2d	n.e.2d	NOUN
inlawrev-2752	198	10	at	at	ADP
inlawrev-2752	198	11	560	560	NUM
inlawrev-2752	198	12	.	.	NUM
inlawrev-2752	198	13	^4937	^4937	X
inlawrev-2752	199	1	ind	ind	NOUN
inlawrev-2752	199	2	.	.	PUNCT
inlawrev-2752	200	1	acts	act	NOUN
inlawrev-2752	200	2	,	,	PUNCT
inlawrev-2752	200	3	ch	ch	NOUN
inlawrev-2752	200	4	.	.	PROPN
inlawrev-2752	200	5	117	117	NUM
inlawrev-2752	200	6	,	,	PUNCT
inlawrev-2752	200	7	§	§	PROPN
inlawrev-2752	200	8	14(d	14(d	NUM
inlawrev-2752	200	9	)	)	PUNCT
inlawrev-2752	200	10	.	.	PUNCT
inlawrev-2752	201	1	*	*	PUNCT
inlawrev-2752	201	2	m963	m963	VERB
inlawrev-2752	201	3	ind	ind	NOUN
inlawrev-2752	201	4	.	.	PUNCT
inlawrev-2752	202	1	acts	act	NOUN
inlawrev-2752	202	2	(	(	PUNCT
inlawrev-2752	202	3	spec	spec	PROPN
inlawrev-2752	202	4	.	.	PUNCT
inlawrev-2752	203	1	sess	sess	PROPN
inlawrev-2752	203	2	.	.	PUNCT
inlawrev-2752	203	3	)	)	PUNCT
inlawrev-2752	203	4	,	,	PUNCT
inlawrev-2752	203	5	ch	ch	NOUN
inlawrev-2752	203	6	.	.	PROPN
inlawrev-2752	203	7	30	30	NUM
inlawrev-2752	203	8	,	,	PUNCT
inlawrev-2752	203	9	§	§	PROPN
inlawrev-2752	203	10	16	16	NUM
inlawrev-2752	203	11	.	.	PUNCT
inlawrev-2752	204	1	^n963	^n963	PROPN
inlawrev-2752	204	2	ind	ind	NOUN
inlawrev-2752	204	3	.	.	PUNCT
inlawrev-2752	205	1	acts	act	NOUN
inlawrev-2752	205	2	.	.	PUNCT
inlawrev-2752	206	1	(	(	PUNCT
inlawrev-2752	206	2	spec	spec	PROPN
inlawrev-2752	206	3	.	.	PUNCT
inlawrev-2752	207	1	sess	sess	PROPN
inlawrev-2752	207	2	.	.	PUNCT
inlawrev-2752	207	3	)	)	PUNCT
inlawrev-2752	207	4	,	,	PUNCT
inlawrev-2752	207	5	ch	ch	NOUN
inlawrev-2752	207	6	.	.	PROPN
inlawrev-2752	207	7	32	32	NUM
inlawrev-2752	207	8	,	,	PUNCT
inlawrev-2752	207	9	§	§	PROPN
inlawrev-2752	207	10	604	604	NUM
inlawrev-2752	207	11	.	.	PUNCT
inlawrev-2752	208	1	"	"	PUNCT
inlawrev-2752	208	2	^state	^state	PROPN
inlawrev-2752	208	3	ex	ex	PRON
inlawrev-2752	208	4	rel	rel	PROPN
inlawrev-2752	208	5	.	.	PUNCT
inlawrev-2752	209	1	indiana	indiana	PROPN
inlawrev-2752	209	2	dep't	dep't	PROPN
inlawrev-2752	209	3	of	of	ADP
inlawrev-2752	209	4	revenue	revenue	NOUN
inlawrev-2752	209	5	v.	v.	ADP
inlawrev-2752	209	6	marion	marion	PROPN
inlawrev-2752	209	7	circuit	circuit	PROPN
inlawrev-2752	209	8	court	court	NOUN
inlawrev-2752	209	9	,	,	PUNCT
inlawrev-2752	209	10	255	255	NUM
inlawrev-2752	209	11	ind	ind	NOUN
inlawrev-2752	209	12	.	.	PUNCT
inlawrev-2752	210	1	501	501	NUM
inlawrev-2752	210	2	,	,	PUNCT
inlawrev-2752	210	3	265	265	NUM
inlawrev-2752	210	4	n.e.2d	n.e.2d	NOUN
inlawrev-2752	210	5	241	241	NUM
inlawrev-2752	210	6	(	(	PUNCT
inlawrev-2752	210	7	1971	1971	NUM
inlawrev-2752	210	8	)	)	PUNCT
inlawrev-2752	210	9	.	.	PUNCT
inlawrev-2752	211	1	1987	1987	NUM
inlawrev-2752	211	2	]	]	PUNCT
inlawrev-2752	212	1	taxation	taxation	NOUN
inlawrev-2752	212	2	369	369	NUM
inlawrev-2752	212	3	to	to	PART
inlawrev-2752	212	4	question	question	VERB
inlawrev-2752	212	5	the	the	DET
inlawrev-2752	212	6	legality	legality	NOUN
inlawrev-2752	212	7	of	of	ADP
inlawrev-2752	212	8	the	the	DET
inlawrev-2752	212	9	imposition	imposition	NOUN
inlawrev-2752	212	10	of	of	ADP
inlawrev-2752	212	11	a	a	DET
inlawrev-2752	212	12	tax	tax	NOUN
inlawrev-2752	212	13	under	under	ADP
inlawrev-2752	212	14	the	the	DET
inlawrev-2752	212	15	indiana	indiana	PROPN
inlawrev-2752	212	16	gross	gross	ADJ
inlawrev-2752	212	17	income	income	NOUN
inlawrev-2752	212	18	tax	tax	NOUN
inlawrev-2752	212	19	law	law	NOUN
inlawrev-2752	212	20	.	.	PUNCT
inlawrev-2752	213	1	we	we	PRON
inlawrev-2752	213	2	hold	hold	VERB
inlawrev-2752	213	3	,	,	PUNCT
inlawrev-2752	213	4	therefore	therefore	ADV
inlawrev-2752	213	5	,	,	PUNCT
inlawrev-2752	213	6	that	that	SCONJ
inlawrev-2752	213	7	the	the	DET
inlawrev-2752	213	8	respondent	respondent	NOUN
inlawrev-2752	213	9	court	court	NOUN
inlawrev-2752	213	10	is	be	AUX
inlawrev-2752	213	11	without	without	ADP
inlawrev-2752	213	12	subject	subject	NOUN
inlawrev-2752	213	13	matter	matter	NOUN
inlawrev-2752	213	14	jurisdiction	jurisdiction	NOUN
inlawrev-2752	213	15	to	to	PART
inlawrev-2752	213	16	enjoin	enjoin	VERB
inlawrev-2752	213	17	or	or	CCONJ
inlawrev-2752	213	18	restrain	restrain	VERB
inlawrev-2752	213	19	the	the	DET
inlawrev-2752	213	20	petitioner	petitioner	NOUN
inlawrev-2752	213	21	from	from	ADP
inlawrev-2752	213	22	attempting	attempt	VERB
inlawrev-2752	213	23	to	to	PART
inlawrev-2752	213	24	collect	collect	VERB
inlawrev-2752	213	25	the	the	DET
inlawrev-2752	213	26	taxes	taxis	NOUN
inlawrev-2752	213	27	in	in	ADP
inlawrev-2752	213	28	question	question	NOUN
inlawrev-2752	213	29	from	from	ADP
inlawrev-2752	213	30	the	the	DET
inlawrev-2752	213	31	plaintiff/^	plaintiff/^	PROPN
inlawrev-2752	213	32	this	this	DET
inlawrev-2752	213	33	holding	holding	NOUN
inlawrev-2752	213	34	,	,	PUNCT
inlawrev-2752	213	35	of	of	ADP
inlawrev-2752	213	36	course	course	NOUN
inlawrev-2752	213	37	,	,	PUNCT
inlawrev-2752	213	38	also	also	ADV
inlawrev-2752	213	39	directly	directly	ADV
inlawrev-2752	213	40	confirmed	confirm	VERB
inlawrev-2752	213	41	the	the	DET
inlawrev-2752	213	42	exclusivity	exclusivity	NOUN
inlawrev-2752	213	43	of	of	ADP
inlawrev-2752	213	44	the	the	DET
inlawrev-2752	213	45	sales	sale	NOUN
inlawrev-2752	213	46	and	and	CCONJ
inlawrev-2752	213	47	use	use	VERB
inlawrev-2752	213	48	tax	tax	NOUN
inlawrev-2752	213	49	and	and	CCONJ
inlawrev-2752	213	50	the	the	DET
inlawrev-2752	213	51	adjusted	adjust	VERB
inlawrev-2752	213	52	gross	gross	ADJ
inlawrev-2752	213	53	income	income	NOUN
inlawrev-2752	213	54	tax	tax	NOUN
inlawrev-2752	213	55	statutory	statutory	ADJ
inlawrev-2752	213	56	refund	refund	NOUN
inlawrev-2752	213	57	appeal	appeal	NOUN
inlawrev-2752	213	58	procedures	procedure	NOUN
inlawrev-2752	213	59	.	.	PUNCT
inlawrev-2752	214	1	consequently	consequently	ADV
inlawrev-2752	214	2	,	,	PUNCT
inlawrev-2752	214	3	it	it	PRON
inlawrev-2752	214	4	would	would	AUX
inlawrev-2752	214	5	seem	seem	VERB
inlawrev-2752	214	6	that	that	SCONJ
inlawrev-2752	214	7	the	the	DET
inlawrev-2752	214	8	tax	tax	NOUN
inlawrev-2752	214	9	court	court	NOUN
inlawrev-2752	214	10	's	's	PART
inlawrev-2752	214	11	exclusive	exclusive	ADJ
inlawrev-2752	214	12	jurisdiction	jurisdiction	NOUN
inlawrev-2752	214	13	is	be	AUX
inlawrev-2752	214	14	indeed	indeed	ADV
inlawrev-2752	214	15	exclusive	exclusive	ADJ
inlawrev-2752	214	16	,	,	PUNCT
inlawrev-2752	214	17	at	at	ADP
inlawrev-2752	214	18	least	least	ADJ
inlawrev-2752	214	19	to	to	ADP
inlawrev-2752	214	20	the	the	DET
inlawrev-2752	214	21	judicial	judicial	ADJ
inlawrev-2752	214	22	disposition	disposition	NOUN
inlawrev-2752	214	23	of	of	ADP
inlawrev-2752	214	24	taxpayers	taxpayer	NOUN
inlawrev-2752	214	25	*	*	VERB
inlawrev-2752	214	26	challenges	challenge	NOUN
inlawrev-2752	214	27	to	to	ADP
inlawrev-2752	214	28	the	the	DET
inlawrev-2752	214	29	imposition	imposition	NOUN
inlawrev-2752	214	30	of	of	ADP
inlawrev-2752	214	31	the	the	DET
inlawrev-2752	214	32	major	major	ADJ
inlawrev-2752	214	33	state	state	NOUN
inlawrev-2752	214	34	taxes	taxis	NOUN
inlawrev-2752	214	35	administered	administer	VERB
inlawrev-2752	214	36	by	by	ADP
inlawrev-2752	214	37	the	the	DET
inlawrev-2752	214	38	revenue	revenue	NOUN
inlawrev-2752	214	39	department	department	NOUN
inlawrev-2752	214	40	,	,	PUNCT
inlawrev-2752	214	41	namely	namely	ADV
inlawrev-2752	214	42	,	,	PUNCT
inlawrev-2752	214	43	the	the	DET
inlawrev-2752	214	44	gross	gross	ADJ
inlawrev-2752	214	45	income	income	NOUN
inlawrev-2752	214	46	tax	tax	NOUN
inlawrev-2752	214	47	,	,	PUNCT
inlawrev-2752	214	48	the	the	DET
inlawrev-2752	214	49	sales	sale	NOUN
inlawrev-2752	214	50	and	and	CCONJ
inlawrev-2752	214	51	use	use	VERB
inlawrev-2752	214	52	tax	tax	NOUN
inlawrev-2752	214	53	,	,	PUNCT
inlawrev-2752	214	54	and	and	CCONJ
inlawrev-2752	214	55	the	the	DET
inlawrev-2752	214	56	adjusted	adjust	VERB
inlawrev-2752	214	57	gross	gross	ADJ
inlawrev-2752	214	58	income	income	NOUN
inlawrev-2752	214	59	tax	tax	NOUN
inlawrev-2752	214	60	,	,	PUNCT
inlawrev-2752	214	61	along	along	ADP
inlawrev-2752	214	62	with	with	ADP
inlawrev-2752	214	63	its	its	PRON
inlawrev-2752	214	64	companion	companion	NOUN
inlawrev-2752	214	65	,	,	PUNCT
inlawrev-2752	214	66	the	the	DET
inlawrev-2752	214	67	supplemental	supplemental	ADJ
inlawrev-2752	214	68	net	net	ADJ
inlawrev-2752	214	69	income	income	NOUN
inlawrev-2752	214	70	tax	tax	NOUN
inlawrev-2752	214	71	.	.	PUNCT
inlawrev-2752	215	1	such	such	ADJ
inlawrev-2752	215	2	is	be	AUX
inlawrev-2752	215	3	not	not	PART
inlawrev-2752	215	4	the	the	DET
inlawrev-2752	215	5	case	case	NOUN
inlawrev-2752	215	6	,	,	PUNCT
inlawrev-2752	215	7	however	however	ADV
inlawrev-2752	215	8	.	.	PUNCT
inlawrev-2752	216	1	first	first	ADV
inlawrev-2752	216	2	,	,	PUNCT
inlawrev-2752	216	3	a	a	DET
inlawrev-2752	216	4	cloud	cloud	NOUN
inlawrev-2752	216	5	has	have	AUX
inlawrev-2752	216	6	been	be	AUX
inlawrev-2752	216	7	cast	cast	VERB
inlawrev-2752	216	8	on	on	ADP
inlawrev-2752	216	9	the	the	DET
inlawrev-2752	216	10	exclusivity	exclusivity	NOUN
inlawrev-2752	216	11	of	of	ADP
inlawrev-2752	216	12	these	these	DET
inlawrev-2752	216	13	statutory	statutory	ADJ
inlawrev-2752	216	14	refund	refund	NOUN
inlawrev-2752	216	15	appeal	appeal	NOUN
inlawrev-2752	216	16	procedures	procedure	NOUN
inlawrev-2752	216	17	as	as	ADP
inlawrev-2752	216	18	the	the	DET
inlawrev-2752	216	19	result	result	NOUN
inlawrev-2752	216	20	of	of	ADP
inlawrev-2752	216	21	the	the	DET
inlawrev-2752	216	22	enactment	enactment	NOUN
inlawrev-2752	216	23	of	of	ADP
inlawrev-2752	216	24	the	the	DET
inlawrev-2752	216	25	1980	1980	NUM
inlawrev-2752	216	26	tax	tax	NOUN
inlawrev-2752	216	27	administration	administration	NOUN
inlawrev-2752	216	28	code^^	code^^	NOUN
inlawrev-2752	216	29	that	that	PRON
inlawrev-2752	216	30	established	establish	VERB
inlawrev-2752	216	31	uniform	uniform	ADJ
inlawrev-2752	216	32	provisions	provision	NOUN
inlawrev-2752	216	33	for	for	ADP
inlawrev-2752	216	34	the	the	DET
inlawrev-2752	216	35	administration	administration	NOUN
inlawrev-2752	216	36	by	by	ADP
inlawrev-2752	216	37	the	the	DET
inlawrev-2752	216	38	revenue	revenue	NOUN
inlawrev-2752	216	39	department	department	NOUN
inlawrev-2752	216	40	of	of	ADP
inlawrev-2752	216	41	most	most	ADJ
inlawrev-2752	216	42	of	of	ADP
inlawrev-2752	216	43	the	the	DET
inlawrev-2752	216	44	taxes	taxis	NOUN
inlawrev-2752	216	45	administered	administer	VERB
inlawrev-2752	216	46	by	by	ADP
inlawrev-2752	216	47	that	that	DET
inlawrev-2752	216	48	agency	agency	NOUN
inlawrev-2752	216	49	,	,	PUNCT
inlawrev-2752	216	50	including	include	VERB
inlawrev-2752	216	51	particularly	particularly	ADV
inlawrev-2752	216	52	the	the	DET
inlawrev-2752	216	53	income	income	NOUN
inlawrev-2752	216	54	taxes	taxis	NOUN
inlawrev-2752	216	55	and	and	CCONJ
inlawrev-2752	216	56	the	the	DET
inlawrev-2752	216	57	sales	sale	NOUN
inlawrev-2752	216	58	and	and	CCONJ
inlawrev-2752	216	59	use	use	VERB
inlawrev-2752	216	60	taxes	taxis	NOUN
inlawrev-2752	216	61	.	.	PUNCT
inlawrev-2752	217	1	the	the	DET
inlawrev-2752	217	2	1980	1980	NUM
inlawrev-2752	217	3	tax	tax	NOUN
inlawrev-2752	217	4	administration	administration	NOUN
inlawrev-2752	217	5	code	code	NOUN
inlawrev-2752	217	6	repealed	repeal	VERB
inlawrev-2752	217	7	the	the	DET
inlawrev-2752	217	8	anti	anti	ADJ
inlawrev-2752	217	9	-	-	ADJ
inlawrev-2752	217	10	injunction	injunction	ADJ
inlawrev-2752	217	11	provision	provision	NOUN
inlawrev-2752	217	12	as	as	SCONJ
inlawrev-2752	217	13	enacted	enact	VERB
inlawrev-2752	217	14	in	in	ADP
inlawrev-2752	217	15	1937^	1937^	NUM
inlawrev-2752	217	16	'	'	PUNCT
inlawrev-2752	217	17	and	and	CCONJ
inlawrev-2752	217	18	substituted	substitute	VERB
inlawrev-2752	217	19	therefor	therefor	ADP
inlawrev-2752	217	20	the	the	DET
inlawrev-2752	217	21	following	follow	VERB
inlawrev-2752	217	22	provision	provision	NOUN
inlawrev-2752	217	23	:	:	PUNCT
inlawrev-2752	217	24	(	(	PUNCT
inlawrev-2752	217	25	d	d	X
inlawrev-2752	217	26	)	)	PUNCT
inlawrev-2752	217	27	the	the	DET
inlawrev-2752	217	28	court	court	NOUN
inlawrev-2752	218	1	[	[	X
inlawrev-2752	218	2	referring	refer	VERB
inlawrev-2752	218	3	to	to	ADP
inlawrev-2752	218	4	the	the	DET
inlawrev-2752	218	5	court	court	NOUN
inlawrev-2752	218	6	to	to	PART
inlawrev-2752	218	7	which	which	PRON
inlawrev-2752	218	8	the	the	DET
inlawrev-2752	218	9	appeal	appeal	NOUN
inlawrev-2752	218	10	is	be	AUX
inlawrev-2752	218	11	taken	take	VERB
inlawrev-2752	218	12	]	]	PUNCT
inlawrev-2752	218	13	shall	shall	AUX
inlawrev-2752	218	14	hear	hear	VERB
inlawrev-2752	218	15	the	the	DET
inlawrev-2752	218	16	appeal	appeal	NOUN
inlawrev-2752	218	17	de	de	X
inlawrev-2752	218	18	novo	novo	PROPN
inlawrev-2752	218	19	[	[	X
inlawrev-2752	218	20	referring	refer	VERB
inlawrev-2752	218	21	to	to	ADP
inlawrev-2752	218	22	the	the	DET
inlawrev-2752	218	23	refund	refund	NOUN
inlawrev-2752	218	24	claim	claim	NOUN
inlawrev-2752	218	25	appeal	appeal	NOUN
inlawrev-2752	218	26	]	]	PUNCT
inlawrev-2752	218	27	and	and	CCONJ
inlawrev-2752	218	28	without	without	ADP
inlawrev-2752	218	29	a	a	DET
inlawrev-2752	218	30	jury	jury	NOUN
inlawrev-2752	218	31	,	,	PUNCT
inlawrev-2752	218	32	and	and	CCONJ
inlawrev-2752	218	33	after	after	SCONJ
inlawrev-2752	218	34	the	the	DET
inlawrev-2752	218	35	hearing	hearing	NOUN
inlawrev-2752	218	36	may	may	AUX
inlawrev-2752	218	37	order	order	VERB
inlawrev-2752	218	38	or	or	CCONJ
inlawrev-2752	218	39	deny	deny	VERB
inlawrev-2752	218	40	any	any	DET
inlawrev-2752	218	41	part	part	NOUN
inlawrev-2752	218	42	of	of	ADP
inlawrev-2752	218	43	the	the	DET
inlawrev-2752	218	44	appealed	appeal	VERB
inlawrev-2752	218	45	refund	refund	NOUN
inlawrev-2752	218	46	.	.	PUNCT
inlawrev-2752	218	47	.	.	PUNCT
inlawrev-2752	218	48	.	.	PUNCT
inlawrev-2752	218	49	.	.	PUNCT
inlawrev-2752	219	1	the	the	DET
inlawrev-2752	219	2	court	court	NOUN
inlawrev-2752	219	3	may	may	AUX
inlawrev-2752	219	4	not	not	PART
inlawrev-2752	219	5	enjoin	enjoin	VERB
inlawrev-2752	219	6	,	,	PUNCT
inlawrev-2752	219	7	restrain	restrain	VERB
inlawrev-2752	219	8	or	or	CCONJ
inlawrev-2752	219	9	delay	delay	VERB
inlawrev-2752	219	10	collection	collection	NOUN
inlawrev-2752	219	11	of	of	ADP
inlawrev-2752	219	12	any	any	PRON
inlawrev-2752	219	13	of	of	ADP
inlawrev-2752	219	14	the	the	DET
inlawrev-2752	219	15	listed	list	VERB
inlawrev-2752	219	16	taxes	taxis	NOUN
inlawrev-2752	219	17	,	,	PUNCT
inlawrev-2752	219	18	regardless	regardless	ADV
inlawrev-2752	219	19	of	of	ADP
inlawrev-2752	219	20	the	the	DET
inlawrev-2752	219	21	facts	fact	NOUN
inlawrev-2752	219	22	or	or	CCONJ
inlawrev-2752	219	23	legal	legal	ADJ
inlawrev-2752	219	24	theory	theory	NOUN
inlawrev-2752	219	25	on	on	ADP
inlawrev-2752	219	26	which	which	PRON
inlawrev-2752	219	27	the	the	DET
inlawrev-2752	219	28	suit	suit	NOUN
inlawrev-2752	219	29	requesting	request	VERB
inlawrev-2752	219	30	that	that	SCONJ
inlawrev-2752	219	31	relief	relief	NOUN
inlawrev-2752	219	32	is	be	AUX
inlawrev-2752	219	33	brought	bring	VERB
inlawrev-2752	219	34	.	.	PUNCT
inlawrev-2752	220	1	the	the	DET
inlawrev-2752	220	2	only	only	ADJ
inlawrev-2752	220	3	relief	relief	NOUN
inlawrev-2752	220	4	that	that	SCONJ
inlawrev-2752	220	5	a	a	DET
inlawrev-2752	220	6	court	court	NOUN
inlawrev-2752	220	7	may	may	AUX
inlawrev-2752	220	8	grant	grant	VERB
inlawrev-2752	220	9	is	be	AUX
inlawrev-2752	220	10	to	to	PART
inlawrev-2752	220	11	allow	allow	VERB
inlawrev-2752	220	12	a	a	DET
inlawrev-2752	220	13	refund	refund	NOUN
inlawrev-2752	220	14	of	of	ADP
inlawrev-2752	220	15	taxes	taxis	NOUN
inlawrev-2752	220	16	,	,	PUNCT
inlawrev-2752	220	17	interest	interest	NOUN
inlawrev-2752	220	18	and	and	CCONJ
inlawrev-2752	220	19	penalties	penalty	NOUN
inlawrev-2752	220	20	that	that	PRON
inlawrev-2752	220	21	have	have	AUX
inlawrev-2752	220	22	been	be	AUX
inlawrev-2752	220	23	paid	pay	VERB
inlawrev-2752	220	24	to	to	ADP
inlawrev-2752	220	25	and	and	CCONJ
inlawrev-2752	220	26	collected	collect	VERB
inlawrev-2752	220	27	by	by	ADP
inlawrev-2752	220	28	the	the	DET
inlawrev-2752	220	29	department	department	NOUN
inlawrev-2752	220	30	.	.	PUNCT
inlawrev-2752	220	31	"	"	PUNCT
inlawrev-2752	221	1	at	at	ADP
inlawrev-2752	221	2	first	first	ADJ
inlawrev-2752	221	3	blush	blush	NOUN
inlawrev-2752	221	4	,	,	PUNCT
inlawrev-2752	221	5	this	this	DET
inlawrev-2752	221	6	substituted	substitute	VERB
inlawrev-2752	221	7	provision	provision	NOUN
inlawrev-2752	221	8	would	would	AUX
inlawrev-2752	221	9	seem	seem	VERB
inlawrev-2752	221	10	to	to	PART
inlawrev-2752	221	11	be	be	AUX
inlawrev-2752	221	12	substantively	substantively	ADV
inlawrev-2752	221	13	a	a	DET
inlawrev-2752	221	14	virtual	virtual	ADJ
inlawrev-2752	221	15	replication	replication	NOUN
inlawrev-2752	221	16	of	of	ADP
inlawrev-2752	221	17	the	the	DET
inlawrev-2752	221	18	forerunner	forerunner	NOUN
inlawrev-2752	221	19	1937	1937	NUM
inlawrev-2752	221	20	anti	anti	ADJ
inlawrev-2752	221	21	-	-	ADJ
inlawrev-2752	221	22	injunction	injunction	ADJ
inlawrev-2752	221	23	provision	provision	NOUN
inlawrev-2752	221	24	.	.	PUNCT
inlawrev-2752	222	1	but	but	CCONJ
inlawrev-2752	222	2	,	,	PUNCT
inlawrev-2752	222	3	on	on	ADP
inlawrev-2752	222	4	scrutiny	scrutiny	NOUN
inlawrev-2752	222	5	,	,	PUNCT
inlawrev-2752	222	6	the	the	DET
inlawrev-2752	222	7	provision	provision	NOUN
inlawrev-2752	222	8	does	do	AUX
inlawrev-2752	222	9	not	not	PART
inlawrev-2752	222	10	prohibit	prohibit	VERB
inlawrev-2752	222	11	the	the	DET
inlawrev-2752	222	12	issuance	issuance	NOUN
inlawrev-2752	222	13	of	of	ADP
inlawrev-2752	222	14	an	an	DET
inlawrev-2752	222	15	injunction	injunction	NOUN
inlawrev-2752	222	16	"	"	PUNCT
inlawrev-2752	222	17	by	by	ADP
inlawrev-2752	222	18	any	any	DET
inlawrev-2752	222	19	court	court	NOUN
inlawrev-2752	222	20	;	;	PUNCT
inlawrev-2752	222	21	"	"	PUNCT
inlawrev-2752	222	22	^^	^^	PUNCT
inlawrev-2752	222	23	instead	instead	ADV
inlawrev-2752	222	24	,	,	PUNCT
inlawrev-2752	222	25	it	it	PRON
inlawrev-2752	222	26	literally	literally	ADV
inlawrev-2752	222	27	prohibits	prohibit	VERB
inlawrev-2752	222	28	the	the	DET
inlawrev-2752	222	29	issuance	issuance	NOUN
inlawrev-2752	222	30	of	of	ADP
inlawrev-2752	222	31	an	an	DET
inlawrev-2752	222	32	injunction	injunction	NOUN
inlawrev-2752	222	33	only	only	ADV
inlawrev-2752	222	34	by	by	ADP
inlawrev-2752	222	35	the	the	DET
inlawrev-2752	222	36	court	court	NOUN
inlawrev-2752	222	37	to	to	PART
inlawrev-2752	222	38	which	which	PRON
inlawrev-2752	222	39	the	the	DET
inlawrev-2752	222	40	refund	refund	NOUN
inlawrev-2752	222	41	claim	claim	NOUN
inlawrev-2752	222	42	''	''	PUNCT
inlawrev-2752	222	43	i	i	PRON
inlawrev-2752	222	44	d.	d.	PROPN
inlawrev-2752	222	45	at	at	ADP
inlawrev-2752	222	46	504	504	NUM
inlawrev-2752	222	47	,	,	PUNCT
inlawrev-2752	222	48	265	265	NUM
inlawrev-2752	222	49	n.e.2d	n.e.2d	NOUN
inlawrev-2752	222	50	at	at	ADP
inlawrev-2752	222	51	243	243	NUM
inlawrev-2752	222	52	.	.	PUNCT
inlawrev-2752	223	1	501980	501980	NUM
inlawrev-2752	223	2	ind	ind	NOUN
inlawrev-2752	223	3	.	.	PUNCT
inlawrev-2752	224	1	acts	act	VERB
inlawrev-2752	224	2	660	660	NUM
inlawrev-2752	224	3	,	,	PUNCT
inlawrev-2752	224	4	pub	pub	NOUN
inlawrev-2752	224	5	.	.	PUNCT
inlawrev-2752	225	1	l.	l.	PROPN
inlawrev-2752	225	2	no	no	INTJ
inlawrev-2752	225	3	.	.	PROPN
inlawrev-2752	225	4	61	61	NUM
inlawrev-2752	225	5	.	.	PUNCT
inlawrev-2752	226	1	"	"	PUNCT
inlawrev-2752	226	2	1937	1937	NUM
inlawrev-2752	226	3	ind	ind	PROPN
inlawrev-2752	226	4	.	.	PUNCT
inlawrev-2752	227	1	acts	act	NOUN
inlawrev-2752	227	2	,	,	PUNCT
inlawrev-2752	227	3	ch	ch	NOUN
inlawrev-2752	227	4	.	.	PROPN
inlawrev-2752	227	5	117	117	NUM
inlawrev-2752	227	6	,	,	PUNCT
inlawrev-2752	227	7	§	§	PROPN
inlawrev-2752	227	8	14(d	14(d	NUM
inlawrev-2752	227	9	)	)	PUNCT
inlawrev-2752	227	10	.	.	PUNCT
inlawrev-2752	228	1	"	"	PUNCT
inlawrev-2752	228	2	1980	1980	NUM
inlawrev-2752	228	3	ind	ind	NOUN
inlawrev-2752	228	4	.	.	PUNCT
inlawrev-2752	229	1	acts	act	VERB
inlawrev-2752	229	2	660	660	NUM
inlawrev-2752	229	3	,	,	PUNCT
inlawrev-2752	229	4	679	679	NUM
inlawrev-2752	229	5	,	,	PUNCT
inlawrev-2752	229	6	pub	pub	NOUN
inlawrev-2752	229	7	.	.	PUNCT
inlawrev-2752	230	1	l.	l.	PROPN
inlawrev-2752	230	2	no	no	INTJ
inlawrev-2752	230	3	.	.	PROPN
inlawrev-2752	231	1	61	61	NUM
inlawrev-2752	231	2	(	(	PUNCT
inlawrev-2752	231	3	codified	codify	VERB
inlawrev-2752	231	4	at	at	ADP
inlawrev-2752	231	5	ind	ind	PROPN
inlawrev-2752	231	6	.	.	PUNCT
inlawrev-2752	232	1	code	code	PROPN
inlawrev-2752	232	2	§	§	PROPN
inlawrev-2752	232	3	6	6	NUM
inlawrev-2752	232	4	-	-	SYM
inlawrev-2752	232	5	8.1	8.1	NUM
inlawrev-2752	232	6	-	-	PUNCT
inlawrev-2752	232	7	9	9	NUM
inlawrev-2752	232	8	-	-	PUNCT
inlawrev-2752	232	9	l(d	l(d	ADJ
inlawrev-2752	232	10	)	)	PUNCT
inlawrev-2752	232	11	(	(	PUNCT
inlawrev-2752	232	12	supp	supp	PROPN
inlawrev-2752	232	13	.	.	PUNCT
inlawrev-2752	232	14	1980	1980	NUM
inlawrev-2752	232	15	)	)	PUNCT
inlawrev-2752	232	16	)	)	PUNCT
inlawrev-2752	233	1	(	(	PUNCT
inlawrev-2752	233	2	emphasis	emphasis	NOUN
inlawrev-2752	233	3	added	add	VERB
inlawrev-2752	233	4	)	)	PUNCT
inlawrev-2752	233	5	.	.	PUNCT
inlawrev-2752	234	1	"	"	PUNCT
inlawrev-2752	234	2	1937	1937	NUM
inlawrev-2752	234	3	ind	ind	PROPN
inlawrev-2752	234	4	.	.	PUNCT
inlawrev-2752	235	1	acts	act	NOUN
inlawrev-2752	235	2	,	,	PUNCT
inlawrev-2752	235	3	ch	ch	NOUN
inlawrev-2752	235	4	.	.	PROPN
inlawrev-2752	235	5	117	117	NUM
inlawrev-2752	235	6	,	,	PUNCT
inlawrev-2752	235	7	§	§	PROPN
inlawrev-2752	235	8	14(d	14(d	NUM
inlawrev-2752	235	9	)	)	PUNCT
inlawrev-2752	235	10	.	.	PUNCT
inlawrev-2752	236	1	370	370	NUM
inlawrev-2752	236	2	indiana	indiana	PROPN
inlawrev-2752	236	3	law	law	PROPN
inlawrev-2752	236	4	review	review	NOUN
inlawrev-2752	236	5	[	[	X
inlawrev-2752	236	6	vol	vol	NOUN
inlawrev-2752	236	7	.	.	PUNCT
inlawrev-2752	236	8	20:361	20:361	NUM
inlawrev-2752	236	9	is	be	AUX
inlawrev-2752	236	10	appealed	appeal	VERB
inlawrev-2752	236	11	,	,	PUNCT
inlawrev-2752	236	12	in	in	ADP
inlawrev-2752	236	13	stark	stark	ADJ
inlawrev-2752	236	14	contrast	contrast	NOUN
inlawrev-2752	236	15	to	to	ADP
inlawrev-2752	236	16	the	the	DET
inlawrev-2752	236	17	original	original	ADJ
inlawrev-2752	236	18	language	language	NOUN
inlawrev-2752	236	19	of	of	ADP
inlawrev-2752	236	20	the	the	DET
inlawrev-2752	236	21	1937	1937	NUM
inlawrev-2752	236	22	provision	provision	NOUN
inlawrev-2752	236	23	,	,	PUNCT
inlawrev-2752	236	24	which	which	PRON
inlawrev-2752	236	25	stated	state	VERB
inlawrev-2752	236	26	:	:	PUNCT
inlawrev-2752	236	27	no	no	DET
inlawrev-2752	236	28	injunction	injunction	NOUN
inlawrev-2752	236	29	to	to	PART
inlawrev-2752	236	30	restrain	restrain	VERB
inlawrev-2752	236	31	or	or	CCONJ
inlawrev-2752	236	32	delay	delay	VERB
inlawrev-2752	236	33	the	the	DET
inlawrev-2752	236	34	collection	collection	NOUN
inlawrev-2752	236	35	of	of	ADP
inlawrev-2752	236	36	any	any	DET
inlawrev-2752	236	37	tax	tax	NOUN
inlawrev-2752	236	38	claimed	claim	VERB
inlawrev-2752	236	39	to	to	PART
inlawrev-2752	236	40	be	be	AUX
inlawrev-2752	236	41	due	due	ADJ
inlawrev-2752	236	42	under	under	ADP
inlawrev-2752	236	43	the	the	DET
inlawrev-2752	236	44	provisions	provision	NOUN
inlawrev-2752	236	45	of	of	ADP
inlawrev-2752	236	46	this	this	DET
inlawrev-2752	236	47	act	act	NOUN
inlawrev-2752	236	48	shall	shall	AUX
inlawrev-2752	236	49	be	be	AUX
inlawrev-2752	236	50	issued	issue	VERB
inlawrev-2752	236	51	by	by	ADP
inlawrev-2752	236	52	any	any	DET
inlawrev-2752	236	53	court	court	NOUN
inlawrev-2752	236	54	,	,	PUNCT
inlawrev-2752	236	55	but	but	CCONJ
inlawrev-2752	236	56	in	in	ADP
inlawrev-2752	236	57	all	all	DET
inlawrev-2752	236	58	cases	case	NOUN
inlawrev-2752	236	59	in	in	ADP
inlawrev-2752	236	60	which	which	PRON
inlawrev-2752	236	61	,	,	PUNCT
inlawrev-2752	236	62	for	for	ADP
inlawrev-2752	236	63	any	any	DET
inlawrev-2752	236	64	reason	reason	NOUN
inlawrev-2752	236	65	,	,	PUNCT
inlawrev-2752	236	66	it	it	PRON
inlawrev-2752	236	67	be	be	AUX
inlawrev-2752	236	68	claimed	claim	VERB
inlawrev-2752	236	69	that	that	SCONJ
inlawrev-2752	236	70	any	any	DET
inlawrev-2752	236	71	such	such	ADJ
inlawrev-2752	236	72	tax	tax	NOUN
inlawrev-2752	236	73	about	about	ADP
inlawrev-2752	236	74	to	to	PART
inlawrev-2752	236	75	be	be	AUX
inlawrev-2752	236	76	collected	collect	VERB
inlawrev-2752	236	77	is	be	AUX
inlawrev-2752	236	78	wrongful	wrongful	ADJ
inlawrev-2752	236	79	or	or	CCONJ
inlawrev-2752	236	80	illegal	illegal	ADJ
inlawrev-2752	236	81	in	in	ADP
inlawrev-2752	236	82	whole	whole	ADJ
inlawrev-2752	236	83	or	or	CCONJ
inlawrev-2752	236	84	in	in	ADP
inlawrev-2752	236	85	part	part	NOUN
inlawrev-2752	236	86	,	,	PUNCT
inlawrev-2752	236	87	the	the	DET
inlawrev-2752	236	88	remedy	remedy	NOUN
inlawrev-2752	236	89	,	,	PUNCT
inlawrev-2752	236	90	except	except	SCONJ
inlawrev-2752	236	91	as	as	SCONJ
inlawrev-2752	236	92	otherwise	otherwise	ADV
inlawrev-2752	236	93	expressly	expressly	ADV
inlawrev-2752	236	94	provided	provide	VERB
inlawrev-2752	236	95	in	in	ADP
inlawrev-2752	236	96	this	this	DET
inlawrev-2752	236	97	act	act	NOUN
inlawrev-2752	236	98	,	,	PUNCT
inlawrev-2752	236	99	shall	shall	AUX
inlawrev-2752	236	100	be	be	AUX
inlawrev-2752	236	101	by	by	ADP
inlawrev-2752	236	102	payment	payment	NOUN
inlawrev-2752	236	103	and	and	CCONJ
inlawrev-2752	236	104	action	action	NOUN
inlawrev-2752	236	105	to	to	PART
inlawrev-2752	236	106	recover	recover	VERB
inlawrev-2752	236	107	such	such	ADJ
inlawrev-2752	236	108	tax	tax	NOUN
inlawrev-2752	236	109	as	as	SCONJ
inlawrev-2752	236	110	provided	provide	VERB
inlawrev-2752	236	111	in	in	ADP
inlawrev-2752	236	112	this	this	DET
inlawrev-2752	236	113	section	section	NOUN
inlawrev-2752	236	114	.	.	PUNCT
inlawrev-2752	237	1	^"^	^"^	PROPN
inlawrev-2752	237	2	while	while	SCONJ
inlawrev-2752	237	3	the	the	DET
inlawrev-2752	237	4	last	last	ADJ
inlawrev-2752	237	5	sentence	sentence	NOUN
inlawrev-2752	237	6	of	of	ADP
inlawrev-2752	237	7	the	the	DET
inlawrev-2752	237	8	tax	tax	PROPN
inlawrev-2752	237	9	administration	administration	PROPN
inlawrev-2752	237	10	code	code	PROPN
inlawrev-2752	237	11	's	's	PART
inlawrev-2752	237	12	reworded	reword	VERB
inlawrev-2752	237	13	anti	anti	ADJ
inlawrev-2752	237	14	-	-	ADJ
inlawrev-2752	237	15	injunction	injunction	ADJ
inlawrev-2752	237	16	provision	provision	NOUN
inlawrev-2752	237	17	might	might	AUX
inlawrev-2752	237	18	have	have	AUX
inlawrev-2752	237	19	saved	save	VERB
inlawrev-2752	237	20	the	the	DET
inlawrev-2752	237	21	dichotomy	dichotomy	NOUN
inlawrev-2752	237	22	between	between	ADP
inlawrev-2752	237	23	the	the	DET
inlawrev-2752	237	24	old	old	ADJ
inlawrev-2752	237	25	and	and	CCONJ
inlawrev-2752	237	26	the	the	DET
inlawrev-2752	237	27	new	new	ADJ
inlawrev-2752	237	28	anti	anti	ADJ
inlawrev-2752	237	29	-	-	ADJ
inlawrev-2752	237	30	injunction	injunction	ADJ
inlawrev-2752	237	31	provisions	provision	NOUN
inlawrev-2752	237	32	,	,	PUNCT
inlawrev-2752	237	33	^^	^^	PUNCT
inlawrev-2752	237	34	the	the	DET
inlawrev-2752	237	35	1980	1980	NUM
inlawrev-2752	237	36	tax	tax	NOUN
inlawrev-2752	237	37	administration	administration	NOUN
inlawrev-2752	237	38	code	code	NOUN
inlawrev-2752	237	39	's	's	PART
inlawrev-2752	237	40	anti	anti	ADJ
inlawrev-2752	237	41	-	-	ADJ
inlawrev-2752	237	42	injunction	injunction	ADJ
inlawrev-2752	237	43	provision	provision	NOUN
inlawrev-2752	237	44	was	be	AUX
inlawrev-2752	237	45	in	in	ADP
inlawrev-2752	237	46	fact	fact	NOUN
inlawrev-2752	237	47	expressly	expressly	ADV
inlawrev-2752	237	48	deleted	delete	VERB
inlawrev-2752	237	49	in	in	ADP
inlawrev-2752	237	50	the	the	DET
inlawrev-2752	237	51	1985	1985	NUM
inlawrev-2752	237	52	enactment	enactment	NOUN
inlawrev-2752	237	53	of	of	ADP
inlawrev-2752	237	54	the	the	DET
inlawrev-2752	237	55	tax	tax	NOUN
inlawrev-2752	237	56	court	court	PROPN
inlawrev-2752	237	57	act	act	PROPN
inlawrev-2752	237	58	.	.	PUNCT
inlawrev-2752	238	1	the	the	DET
inlawrev-2752	238	2	provision	provision	NOUN
inlawrev-2752	238	3	,	,	PUNCT
inlawrev-2752	238	4	as	as	SCONJ
inlawrev-2752	238	5	amended	amend	VERB
inlawrev-2752	238	6	in	in	ADP
inlawrev-2752	238	7	1985	1985	NUM
inlawrev-2752	238	8	,	,	PUNCT
inlawrev-2752	238	9	now	now	ADV
inlawrev-2752	238	10	reads	read	VERB
inlawrev-2752	238	11	as	as	SCONJ
inlawrev-2752	238	12	follows	follow	VERB
inlawrev-2752	238	13	:	:	PUNCT
inlawrev-2752	238	14	the	the	DET
inlawrev-2752	238	15	tax	tax	NOUN
inlawrev-2752	238	16	court	court	NOUN
inlawrev-2752	238	17	shall	shall	AUX
inlawrev-2752	238	18	hear	hear	VERB
inlawrev-2752	238	19	the	the	DET
inlawrev-2752	238	20	appeal	appeal	NOUN
inlawrev-2752	238	21	de	de	X
inlawrev-2752	238	22	novo	novo	NOUN
inlawrev-2752	238	23	and	and	CCONJ
inlawrev-2752	238	24	without	without	ADP
inlawrev-2752	238	25	a	a	DET
inlawrev-2752	238	26	jury	jury	NOUN
inlawrev-2752	238	27	,	,	PUNCT
inlawrev-2752	238	28	and	and	CCONJ
inlawrev-2752	238	29	after	after	SCONJ
inlawrev-2752	238	30	the	the	DET
inlawrev-2752	238	31	hearing	hearing	NOUN
inlawrev-2752	238	32	may	may	AUX
inlawrev-2752	238	33	order	order	VERB
inlawrev-2752	238	34	or	or	CCONJ
inlawrev-2752	238	35	deny	deny	VERB
inlawrev-2752	238	36	any	any	DET
inlawrev-2752	238	37	part	part	NOUN
inlawrev-2752	238	38	of	of	ADP
inlawrev-2752	238	39	the	the	DET
inlawrev-2752	238	40	appealed	appeal	VERB
inlawrev-2752	238	41	refund	refund	NOUN
inlawrev-2752	238	42	.	.	PUNCT
inlawrev-2752	239	1	the	the	DET
inlawrev-2752	239	2	court	court	NOUN
inlawrev-2752	239	3	may	may	AUX
inlawrev-2752	239	4	assess	assess	VERB
inlawrev-2752	239	5	the	the	DET
inlawrev-2752	239	6	court	court	NOUN
inlawrev-2752	239	7	costs	cost	NOUN
inlawrev-2752	239	8	in	in	ADP
inlawrev-2752	239	9	any	any	DET
inlawrev-2752	239	10	manner	manner	NOUN
inlawrev-2752	239	11	that	that	SCONJ
inlawrev-2752	239	12	it	it	PRON
inlawrev-2752	239	13	feels	feel	VERB
inlawrev-2752	239	14	is	be	AUX
inlawrev-2752	239	15	equitable	equitable	ADJ
inlawrev-2752	239	16	.	.	PUNCT
inlawrev-2752	240	1	the	the	DET
inlawrev-2752	240	2	court	court	NOUN
inlawrev-2752	240	3	may	may	AUX
inlawrev-2752	240	4	enjoin	enjoin	VERB
inlawrev-2752	240	5	the	the	DET
inlawrev-2752	240	6	collection	collection	NOUN
inlawrev-2752	240	7	of	of	ADP
inlawrev-2752	240	8	any	any	PRON
inlawrev-2752	240	9	of	of	ADP
inlawrev-2752	240	10	the	the	DET
inlawrev-2752	240	11	listed	list	VERB
inlawrev-2752	240	12	taxes	taxis	NOUN
inlawrev-2752	240	13	under	under	ADP
inlawrev-2752	240	14	ic	ic	PROPN
inlawrev-2752	240	15	33	33	NUM
inlawrev-2752	240	16	-	-	PUNCT
inlawrev-2752	240	17	3	3	NUM
inlawrev-2752	240	18	-	-	PUNCT
inlawrev-2752	240	19	5	5	NUM
inlawrev-2752	240	20	-	-	SYM
inlawrev-2752	240	21	11	11	NUM
inlawrev-2752	240	22	.	.	PUNCT
inlawrev-2752	241	1	the	the	DET
inlawrev-2752	241	2	court	court	NOUN
inlawrev-2752	241	3	may	may	AUX
inlawrev-2752	241	4	also	also	ADV
inlawrev-2752	241	5	allow	allow	VERB
inlawrev-2752	241	6	a	a	DET
inlawrev-2752	241	7	refund	refund	NOUN
inlawrev-2752	241	8	of	of	ADP
inlawrev-2752	241	9	taxes	taxis	NOUN
inlawrev-2752	241	10	,	,	PUNCT
inlawrev-2752	241	11	interest	interest	NOUN
inlawrev-2752	241	12	,	,	PUNCT
inlawrev-2752	241	13	and	and	CCONJ
inlawrev-2752	241	14	penalties	penalty	NOUN
inlawrev-2752	241	15	that	that	PRON
inlawrev-2752	241	16	have	have	AUX
inlawrev-2752	241	17	been	be	AUX
inlawrev-2752	241	18	paid	pay	VERB
inlawrev-2752	241	19	to	to	ADP
inlawrev-2752	241	20	and	and	CCONJ
inlawrev-2752	241	21	collected	collect	VERB
inlawrev-2752	241	22	by	by	ADP
inlawrev-2752	241	23	the	the	DET
inlawrev-2752	241	24	department	department	NOUN
inlawrev-2752	241	25	.	.	PUNCT
inlawrev-2752	241	26	^^	^^	PUNCT
inlawrev-2752	242	1	the	the	DET
inlawrev-2752	242	2	1985	1985	NUM
inlawrev-2752	242	3	deletion	deletion	NOUN
inlawrev-2752	242	4	of	of	ADP
inlawrev-2752	242	5	any	any	DET
inlawrev-2752	242	6	express	express	ADJ
inlawrev-2752	242	7	prohibition	prohibition	NOUN
inlawrev-2752	242	8	on	on	ADP
inlawrev-2752	242	9	the	the	DET
inlawrev-2752	242	10	issuance	issuance	NOUN
inlawrev-2752	242	11	of	of	ADP
inlawrev-2752	242	12	injunctions	injunction	NOUN
inlawrev-2752	242	13	by	by	ADP
inlawrev-2752	242	14	any	any	DET
inlawrev-2752	242	15	court	court	NOUN
inlawrev-2752	242	16	could	could	AUX
inlawrev-2752	242	17	resurrect	resurrect	VERB
inlawrev-2752	242	18	the	the	DET
inlawrev-2752	242	19	ridgely	ridgely	ADV
inlawrev-2752	242	20	holding	holding	NOUN
inlawrev-2752	242	21	.	.	PUNCT
inlawrev-2752	242	22	"	"	PUNCT
inlawrev-2752	243	1	the	the	DET
inlawrev-2752	243	2	judicial	judicial	ADJ
inlawrev-2752	243	3	and	and	CCONJ
inlawrev-2752	243	4	legislative	legislative	ADJ
inlawrev-2752	243	5	history	history	NOUN
inlawrev-2752	243	6	concerning	concern	VERB
inlawrev-2752	243	7	the	the	DET
inlawrev-2752	243	8	absence	absence	NOUN
inlawrev-2752	243	9	,	,	PUNCT
inlawrev-2752	243	10	then	then	ADV
inlawrev-2752	243	11	the	the	DET
inlawrev-2752	243	12	presence	presence	NOUN
inlawrev-2752	243	13	,	,	PUNCT
inlawrev-2752	243	14	and	and	CCONJ
inlawrev-2752	243	15	now	now	ADV
inlawrev-2752	243	16	once	once	ADV
inlawrev-2752	243	17	again	again	ADV
inlawrev-2752	243	18	,	,	PUNCT
inlawrev-2752	243	19	the	the	DET
inlawrev-2752	243	20	absence	absence	NOUN
inlawrev-2752	243	21	of	of	ADP
inlawrev-2752	243	22	an	an	DET
inlawrev-2752	243	23	express	express	ADJ
inlawrev-2752	243	24	anti	anti	ADJ
inlawrev-2752	243	25	-	-	ADJ
inlawrev-2752	243	26	injunction	injunction	ADJ
inlawrev-2752	243	27	provision	provision	NOUN
inlawrev-2752	243	28	may	may	AUX
inlawrev-2752	243	29	allow	allow	VERB
inlawrev-2752	243	30	taxpayers	taxpayer	NOUN
inlawrev-2752	243	31	to	to	PART
inlawrev-2752	243	32	contend	contend	VERB
inlawrev-2752	243	33	that	that	SCONJ
inlawrev-2752	243	34	in	in	ADP
inlawrev-2752	243	35	the	the	DET
inlawrev-2752	243	36	absence	absence	NOUN
inlawrev-2752	243	37	of	of	ADP
inlawrev-2752	243	38	an	an	DET
inlawrev-2752	243	39	express	express	ADJ
inlawrev-2752	243	40	antiinjunction	antiinjunction	NOUN
inlawrev-2752	243	41	provision	provision	NOUN
inlawrev-2752	243	42	,	,	PUNCT
inlawrev-2752	243	43	the	the	DET
inlawrev-2752	243	44	refund	refund	NOUN
inlawrev-2752	243	45	appeal	appeal	NOUN
inlawrev-2752	243	46	procedure	procedure	NOUN
inlawrev-2752	243	47	is	be	AUX
inlawrev-2752	243	48	no	no	ADV
inlawrev-2752	243	49	longer	long	ADV
inlawrev-2752	243	50	the	the	DET
inlawrev-2752	243	51	exclusive	exclusive	ADJ
inlawrev-2752	243	52	procedure	procedure	NOUN
inlawrev-2752	243	53	and	and	CCONJ
inlawrev-2752	243	54	,	,	PUNCT
inlawrev-2752	243	55	consequently	consequently	ADV
inlawrev-2752	243	56	,	,	PUNCT
inlawrev-2752	243	57	injunctive	injunctive	ADJ
inlawrev-2752	243	58	reuef	reuef	NOUN
inlawrev-2752	243	59	under	under	ADP
inlawrev-2752	243	60	ridgely	ridgely	ADV
inlawrev-2752	243	61	is	be	AUX
inlawrev-2752	243	62	available	available	ADJ
inlawrev-2752	243	63	from	from	ADP
inlawrev-2752	243	64	the	the	DET
inlawrev-2752	243	65	general	general	ADJ
inlawrev-2752	243	66	trial	trial	NOUN
inlawrev-2752	243	67	courts	court	NOUN
inlawrev-2752	243	68	.	.	PUNCT
inlawrev-2752	244	1	it	it	PRON
inlawrev-2752	244	2	would	would	AUX
inlawrev-2752	244	3	seem	seem	VERB
inlawrev-2752	244	4	that	that	SCONJ
inlawrev-2752	244	5	if	if	SCONJ
inlawrev-2752	244	6	the	the	DET
inlawrev-2752	244	7	indiana	indiana	PROPN
inlawrev-2752	244	8	appellate	appellate	PROPN
inlawrev-2752	244	9	courts	court	NOUN
inlawrev-2752	244	10	are	be	AUX
inlawrev-2752	244	11	disposed	dispose	VERB
inlawrev-2752	244	12	to	to	PART
inlawrev-2752	244	13	focus	focus	VERB
inlawrev-2752	244	14	state	state	NOUN
inlawrev-2752	244	15	tax	tax	NOUN
inlawrev-2752	244	16	litigation	litigation	NOUN
inlawrev-2752	244	17	in	in	ADP
inlawrev-2752	244	18	the	the	DET
inlawrev-2752	244	19	new	new	ADJ
inlawrev-2752	244	20	tax	tax	NOUN
inlawrev-2752	244	21	court	court	NOUN
inlawrev-2752	244	22	,	,	PUNCT
inlawrev-2752	244	23	there	there	PRON
inlawrev-2752	244	24	is	be	VERB
inlawrev-2752	244	25	a	a	DET
inlawrev-2752	244	26	strong	strong	ADJ
inlawrev-2752	244	27	hkelihood	hkelihood	NOUN
inlawrev-2752	244	28	that	that	SCONJ
inlawrev-2752	244	29	the	the	DET
inlawrev-2752	244	30	ultimate	ultimate	ADJ
inlawrev-2752	244	31	outcome	outcome	NOUN
inlawrev-2752	244	32	of	of	ADP
inlawrev-2752	244	33	this	this	DET
inlawrev-2752	244	34	question	question	NOUN
inlawrev-2752	244	35	will	will	AUX
inlawrev-2752	244	36	be	be	AUX
inlawrev-2752	244	37	a	a	DET
inlawrev-2752	244	38	recognition	recognition	NOUN
inlawrev-2752	244	39	that	that	SCONJ
inlawrev-2752	244	40	the	the	DET
inlawrev-2752	244	41	deletion	deletion	NOUN
inlawrev-2752	244	42	of	of	ADP
inlawrev-2752	244	43	an	an	DET
inlawrev-2752	244	44	express	express	ADJ
inlawrev-2752	244	45	anti	anti	ADJ
inlawrev-2752	244	46	-	-	ADJ
inlawrev-2752	244	47	injunction	injunction	ADJ
inlawrev-2752	244	48	provision	provision	NOUN
inlawrev-2752	244	49	does	do	AUX
inlawrev-2752	244	50	not	not	PART
inlawrev-2752	244	51	alter	alter	VERB
inlawrev-2752	244	52	the	the	DET
inlawrev-2752	244	53	^'*id	^'*id	NUM
inlawrev-2752	244	54	.	.	PUNCT
inlawrev-2752	245	1	(	(	PUNCT
inlawrev-2752	245	2	emphasis	emphasis	NOUN
inlawrev-2752	245	3	added	add	VERB
inlawrev-2752	245	4	)	)	PUNCT
inlawrev-2752	245	5	.	.	PUNCT
inlawrev-2752	246	1	"	"	PUNCT
inlawrev-2752	246	2	the	the	DET
inlawrev-2752	246	3	last	last	ADJ
inlawrev-2752	246	4	sentence	sentence	NOUN
inlawrev-2752	246	5	of	of	ADP
inlawrev-2752	246	6	the	the	DET
inlawrev-2752	246	7	1980	1980	NUM
inlawrev-2752	246	8	tax	tax	NOUN
inlawrev-2752	246	9	administration	administration	NOUN
inlawrev-2752	246	10	code	code	NOUN
inlawrev-2752	246	11	's	's	PART
inlawrev-2752	246	12	anti	anti	ADJ
inlawrev-2752	246	13	-	-	ADJ
inlawrev-2752	246	14	injunction	injunction	ADJ
inlawrev-2752	246	15	provisions	provision	NOUN
inlawrev-2752	246	16	provides	provide	VERB
inlawrev-2752	246	17	as	as	SCONJ
inlawrev-2752	246	18	follows	follow	VERB
inlawrev-2752	246	19	:	:	PUNCT
inlawrev-2752	246	20	"	"	PUNCT
inlawrev-2752	246	21	the	the	DET
inlawrev-2752	246	22	only	only	ADJ
inlawrev-2752	246	23	relief	relief	NOUN
inlawrev-2752	246	24	that	that	SCONJ
inlawrev-2752	246	25	a	a	DET
inlawrev-2752	246	26	court	court	NOUN
inlawrev-2752	246	27	may	may	AUX
inlawrev-2752	246	28	grant	grant	VERB
inlawrev-2752	246	29	is	be	AUX
inlawrev-2752	246	30	to	to	PART
inlawrev-2752	246	31	allow	allow	VERB
inlawrev-2752	246	32	a	a	DET
inlawrev-2752	246	33	refund	refund	NOUN
inlawrev-2752	246	34	of	of	ADP
inlawrev-2752	246	35	taxes	taxis	NOUN
inlawrev-2752	246	36	,	,	PUNCT
inlawrev-2752	246	37	interest	interest	NOUN
inlawrev-2752	246	38	and	and	CCONJ
inlawrev-2752	246	39	penalties	penalty	NOUN
inlawrev-2752	246	40	that	that	PRON
inlawrev-2752	246	41	have	have	AUX
inlawrev-2752	246	42	been	be	AUX
inlawrev-2752	246	43	paid	pay	VERB
inlawrev-2752	246	44	to	to	ADP
inlawrev-2752	246	45	and	and	CCONJ
inlawrev-2752	246	46	collected	collect	VERB
inlawrev-2752	246	47	by	by	ADP
inlawrev-2752	246	48	the	the	DET
inlawrev-2752	246	49	department	department	NOUN
inlawrev-2752	246	50	.	.	PUNCT
inlawrev-2752	246	51	"	"	PUNCT
inlawrev-2752	247	1	i	i	PRON
inlawrev-2752	247	2	d.	d.	VERB
inlawrev-2752	247	3	this	this	DET
inlawrev-2752	247	4	sentence	sentence	NOUN
inlawrev-2752	247	5	,	,	PUNCT
inlawrev-2752	247	6	unhke	unhke	ADP
inlawrev-2752	247	7	the	the	DET
inlawrev-2752	247	8	prior	prior	ADJ
inlawrev-2752	247	9	language	language	NOUN
inlawrev-2752	247	10	in	in	ADP
inlawrev-2752	247	11	the	the	DET
inlawrev-2752	247	12	provision	provision	NOUN
inlawrev-2752	247	13	,	,	PUNCT
inlawrev-2752	247	14	can	can	AUX
inlawrev-2752	247	15	be	be	AUX
inlawrev-2752	247	16	read	read	VERB
inlawrev-2752	247	17	to	to	PART
inlawrev-2752	247	18	apply	apply	VERB
inlawrev-2752	247	19	to	to	ADP
inlawrev-2752	247	20	all	all	DET
inlawrev-2752	247	21	courts	court	NOUN
inlawrev-2752	247	22	,	,	PUNCT
inlawrev-2752	247	23	thus	thus	ADV
inlawrev-2752	247	24	impliedly	impliedly	ADV
inlawrev-2752	247	25	restricting	restrict	VERB
inlawrev-2752	247	26	any	any	DET
inlawrev-2752	247	27	court	court	NOUN
inlawrev-2752	247	28	from	from	ADP
inlawrev-2752	247	29	issuing	issue	VERB
inlawrev-2752	247	30	injuctive	injuctive	NOUN
inlawrev-2752	247	31	relief	relief	NOUN
inlawrev-2752	247	32	.	.	PUNCT
inlawrev-2752	248	1	'	'	PUNCT
inlawrev-2752	248	2	*	*	PUNCT
inlawrev-2752	248	3	lnd	lnd	PROPN
inlawrev-2752	248	4	.	.	PUNCT
inlawrev-2752	248	5	code	code	PROPN
inlawrev-2752	248	6	§	§	PROPN
inlawrev-2752	248	7	6	6	NUM
inlawrev-2752	248	8	-	-	SYM
inlawrev-2752	248	9	8.1	8.1	NUM
inlawrev-2752	248	10	-	-	PUNCT
inlawrev-2752	248	11	9	9	NUM
inlawrev-2752	248	12	-	-	PUNCT
inlawrev-2752	248	13	l(d	l(d	ADJ
inlawrev-2752	248	14	)	)	PUNCT
inlawrev-2752	248	15	(	(	PUNCT
inlawrev-2752	248	16	supp	supp	PROPN
inlawrev-2752	248	17	.	.	PUNCT
inlawrev-2752	248	18	1986	1986	NUM
inlawrev-2752	248	19	)	)	PUNCT
inlawrev-2752	248	20	.	.	PUNCT
inlawrev-2752	249	1	"	"	PUNCT
inlawrev-2752	249	2	see	see	VERB
inlawrev-2752	249	3	supra	supra	PROPN
inlawrev-2752	249	4	notes	note	VERB
inlawrev-2752	249	5	43	43	NUM
inlawrev-2752	249	6	-	-	SYM
inlawrev-2752	249	7	44	44	NUM
inlawrev-2752	249	8	and	and	CCONJ
inlawrev-2752	249	9	accompanying	accompany	VERB
inlawrev-2752	249	10	text	text	NOUN
inlawrev-2752	249	11	.	.	PUNCT
inlawrev-2752	250	1	1987	1987	NUM
inlawrev-2752	250	2	]	]	PUNCT
inlawrev-2752	250	3	taxation	taxation	NOUN
inlawrev-2752	250	4	371	371	NUM
inlawrev-2752	250	5	exclusivity	exclusivity	NOUN
inlawrev-2752	250	6	of	of	ADP
inlawrev-2752	250	7	the	the	DET
inlawrev-2752	250	8	statutory	statutory	ADJ
inlawrev-2752	250	9	refund	refund	NOUN
inlawrev-2752	250	10	procedures	procedure	NOUN
inlawrev-2752	250	11	and	and	CCONJ
inlawrev-2752	250	12	that	that	SCONJ
inlawrev-2752	250	13	the	the	DET
inlawrev-2752	250	14	hmited	hmite	VERB
inlawrev-2752	250	15	authority	authority	NOUN
inlawrev-2752	250	16	granted	grant	VERB
inlawrev-2752	250	17	to	to	ADP
inlawrev-2752	250	18	the	the	DET
inlawrev-2752	250	19	new	new	ADJ
inlawrev-2752	250	20	tax	tax	NOUN
inlawrev-2752	250	21	court	court	NOUN
inlawrev-2752	250	22	to	to	PART
inlawrev-2752	250	23	enjoin	enjoin	VERB
inlawrev-2752	250	24	collection	collection	NOUN
inlawrev-2752	250	25	of	of	ADP
inlawrev-2752	250	26	a	a	DET
inlawrev-2752	250	27	contested	contest	VERB
inlawrev-2752	250	28	tax	tax	NOUN
inlawrev-2752	250	29	is	be	AUX
inlawrev-2752	250	30	to	to	PART
inlawrev-2752	250	31	be	be	AUX
inlawrev-2752	250	32	construed	construe	VERB
inlawrev-2752	250	33	as	as	ADP
inlawrev-2752	250	34	the	the	DET
inlawrev-2752	250	35	sole	sole	ADJ
inlawrev-2752	250	36	and	and	CCONJ
inlawrev-2752	250	37	exclusive	exclusive	ADJ
inlawrev-2752	250	38	means	mean	NOUN
inlawrev-2752	250	39	for	for	SCONJ
inlawrev-2752	250	40	a	a	DET
inlawrev-2752	250	41	taxpayer	taxpayer	NOUN
inlawrev-2752	250	42	to	to	PART
inlawrev-2752	250	43	obtain	obtain	VERB
inlawrev-2752	250	44	injunctive	injunctive	ADJ
inlawrev-2752	250	45	relief	relief	NOUN
inlawrev-2752	250	46	in	in	ADP
inlawrev-2752	250	47	any	any	DET
inlawrev-2752	250	48	court	court	NOUN
inlawrev-2752	250	49	.	.	PUNCT
inlawrev-2752	251	1	the	the	DET
inlawrev-2752	251	2	tax	tax	NOUN
inlawrev-2752	251	3	court	court	NOUN
inlawrev-2752	251	4	's	's	PART
inlawrev-2752	251	5	"	"	PUNCT
inlawrev-2752	251	6	exclusive	exclusive	ADJ
inlawrev-2752	251	7	jurisdiction	jurisdiction	NOUN
inlawrev-2752	251	8	"	"	PUNCT
inlawrev-2752	251	9	may	may	AUX
inlawrev-2752	251	10	also	also	ADV
inlawrev-2752	251	11	be	be	AUX
inlawrev-2752	251	12	diluted	dilute	VERB
inlawrev-2752	251	13	by	by	ADP
inlawrev-2752	251	14	two	two	NUM
inlawrev-2752	251	15	relatively	relatively	ADV
inlawrev-2752	251	16	recent	recent	ADJ
inlawrev-2752	251	17	judicially	judicially	ADV
inlawrev-2752	251	18	recognized	recognize	VERB
inlawrev-2752	251	19	exceptions	exception	NOUN
inlawrev-2752	251	20	to	to	ADP
inlawrev-2752	251	21	the	the	DET
inlawrev-2752	251	22	exclusivity	exclusivity	NOUN
inlawrev-2752	251	23	of	of	ADP
inlawrev-2752	251	24	the	the	DET
inlawrev-2752	251	25	statutory	statutory	ADJ
inlawrev-2752	251	26	refund	refund	NOUN
inlawrev-2752	251	27	procedures	procedure	NOUN
inlawrev-2752	251	28	.	.	PUNCT
inlawrev-2752	252	1	in	in	ADP
inlawrev-2752	252	2	mathis	mathis	PROPN
inlawrev-2752	252	3	v.	v.	PROPN
inlawrev-2752	252	4	cooperative	cooperative	ADJ
inlawrev-2752	252	5	vendors	vendor	NOUN
inlawrev-2752	252	6	,	,	PUNCT
inlawrev-2752	252	7	inc	inc	PROPN
inlawrev-2752	252	8	.	.	PROPN
inlawrev-2752	252	9	,^^	,^^	PUNCT
inlawrev-2752	252	10	the	the	DET
inlawrev-2752	252	11	indiana	indiana	PROPN
inlawrev-2752	252	12	court	court	PROPN
inlawrev-2752	252	13	of	of	ADP
inlawrev-2752	252	14	appeals	appeals	PROPN
inlawrev-2752	252	15	held	hold	VERB
inlawrev-2752	252	16	that	that	SCONJ
inlawrev-2752	252	17	a	a	DET
inlawrev-2752	252	18	retail	retail	ADJ
inlawrev-2752	252	19	merchant	merchant	NOUN
inlawrev-2752	252	20	could	could	AUX
inlawrev-2752	252	21	properly	properly	ADV
inlawrev-2752	252	22	initiate	initiate	VERB
inlawrev-2752	252	23	a	a	DET
inlawrev-2752	252	24	declaratory	declaratory	ADJ
inlawrev-2752	252	25	judgment	judgment	NOUN
inlawrev-2752	252	26	action	action	NOUN
inlawrev-2752	252	27	to	to	PART
inlawrev-2752	252	28	challenge	challenge	VERB
inlawrev-2752	252	29	the	the	DET
inlawrev-2752	252	30	revenue	revenue	NOUN
inlawrev-2752	252	31	department	department	NOUN
inlawrev-2752	252	32	's	's	PART
inlawrev-2752	252	33	attempt	attempt	NOUN
inlawrev-2752	252	34	to	to	PART
inlawrev-2752	252	35	hold	hold	VERB
inlawrev-2752	252	36	the	the	DET
inlawrev-2752	252	37	retailer	retailer	NOUN
inlawrev-2752	252	38	liable	liable	ADJ
inlawrev-2752	252	39	for	for	ADP
inlawrev-2752	252	40	uncollected	uncollected	ADJ
inlawrev-2752	252	41	sales	sale	NOUN
inlawrev-2752	252	42	tax	tax	NOUN
inlawrev-2752	252	43	.	.	PUNCT
inlawrev-2752	253	1	the	the	DET
inlawrev-2752	253	2	court	court	NOUN
inlawrev-2752	253	3	reasoned	reason	VERB
inlawrev-2752	253	4	that	that	SCONJ
inlawrev-2752	253	5	a	a	DET
inlawrev-2752	253	6	retailer	retailer	NOUN
inlawrev-2752	253	7	who	who	PRON
inlawrev-2752	253	8	is	be	AUX
inlawrev-2752	253	9	statutorily	statutorily	ADV
inlawrev-2752	253	10	identified	identify	VERB
inlawrev-2752	253	11	as	as	ADP
inlawrev-2752	253	12	an	an	DET
inlawrev-2752	253	13	agent	agent	NOUN
inlawrev-2752	253	14	of	of	ADP
inlawrev-2752	253	15	the	the	DET
inlawrev-2752	253	16	state	state	NOUN
inlawrev-2752	253	17	to	to	PART
inlawrev-2752	253	18	collect	collect	VERB
inlawrev-2752	253	19	sales	sale	NOUN
inlawrev-2752	253	20	tax^^	tax^^	PRON
inlawrev-2752	253	21	is	be	AUX
inlawrev-2752	253	22	not	not	PART
inlawrev-2752	253	23	the	the	DET
inlawrev-2752	253	24	taxpayer	taxpayer	NOUN
inlawrev-2752	253	25	and	and	CCONJ
inlawrev-2752	253	26	,	,	PUNCT
inlawrev-2752	253	27	therefore	therefore	ADV
inlawrev-2752	253	28	,	,	PUNCT
inlawrev-2752	253	29	the	the	DET
inlawrev-2752	253	30	retailer	retailer	NOUN
inlawrev-2752	253	31	in	in	ADP
inlawrev-2752	253	32	the	the	DET
inlawrev-2752	253	33	mathis	mathis	PROPN
inlawrev-2752	253	34	case	case	NOUN
inlawrev-2752	253	35	was	be	AUX
inlawrev-2752	253	36	not	not	PART
inlawrev-2752	253	37	obliged	oblige	VERB
inlawrev-2752	253	38	to	to	PART
inlawrev-2752	253	39	follow	follow	VERB
inlawrev-2752	253	40	the	the	DET
inlawrev-2752	253	41	refund	refund	NOUN
inlawrev-2752	253	42	appeal	appeal	NOUN
inlawrev-2752	253	43	procedure	procedure	NOUN
inlawrev-2752	253	44	established	establish	VERB
inlawrev-2752	253	45	for	for	ADP
inlawrev-2752	253	46	"	"	PUNCT
inlawrev-2752	253	47	taxpayers	taxpayer	NOUN
inlawrev-2752	253	48	.	.	PUNCT
inlawrev-2752	254	1	"	"	PUNCT
inlawrev-2752	254	2	^^	^^	CCONJ
inlawrev-2752	254	3	the	the	DET
inlawrev-2752	254	4	mathis	mathis	PROPN
inlawrev-2752	254	5	court	court	NOUN
inlawrev-2752	254	6	concluded	conclude	VERB
inlawrev-2752	254	7	that	that	SCONJ
inlawrev-2752	254	8	the	the	DET
inlawrev-2752	254	9	retailer	retailer	NOUN
inlawrev-2752	254	10	could	could	AUX
inlawrev-2752	254	11	properly	properly	ADV
inlawrev-2752	254	12	challenge	challenge	VERB
inlawrev-2752	254	13	the	the	DET
inlawrev-2752	254	14	revenue	revenue	NOUN
inlawrev-2752	254	15	department	department	NOUN
inlawrev-2752	254	16	's	's	PART
inlawrev-2752	254	17	attempted	attempt	VERB
inlawrev-2752	254	18	assessment	assessment	NOUN
inlawrev-2752	254	19	by	by	ADP
inlawrev-2752	254	20	way	way	NOUN
inlawrev-2752	254	21	of	of	ADP
inlawrev-2752	254	22	a	a	DET
inlawrev-2752	254	23	declaratory	declaratory	ADJ
inlawrev-2752	254	24	judgment	judgment	NOUN
inlawrev-2752	254	25	action	action	NOUN
inlawrev-2752	254	26	without	without	ADP
inlawrev-2752	254	27	having	have	VERB
inlawrev-2752	254	28	first	first	ADV
inlawrev-2752	254	29	to	to	PART
inlawrev-2752	254	30	pay	pay	VERB
inlawrev-2752	254	31	the	the	DET
inlawrev-2752	254	32	assessed	assessed	ADJ
inlawrev-2752	254	33	tax	tax	NOUN
inlawrev-2752	254	34	as	as	SCONJ
inlawrev-2752	254	35	would	would	AUX
inlawrev-2752	254	36	be	be	AUX
inlawrev-2752	254	37	otherwise	otherwise	ADV
inlawrev-2752	254	38	required	require	VERB
inlawrev-2752	254	39	pursuant	pursuant	ADV
inlawrev-2752	254	40	to	to	ADP
inlawrev-2752	254	41	the	the	DET
inlawrev-2752	254	42	conventional	conventional	ADJ
inlawrev-2752	254	43	statutory	statutory	ADJ
inlawrev-2752	254	44	refund	refund	NOUN
inlawrev-2752	254	45	appeal	appeal	NOUN
inlawrev-2752	254	46	procedure.^	procedure.^	NOUN
inlawrev-2752	254	47	'	'	PUNCT
inlawrev-2752	254	48	under	under	ADP
inlawrev-2752	254	49	the	the	DET
inlawrev-2752	254	50	reasoning	reasoning	NOUN
inlawrev-2752	254	51	of	of	ADP
inlawrev-2752	254	52	mathis	mathis	PROPN
inlawrev-2752	254	53	,	,	PUNCT
inlawrev-2752	254	54	the	the	DET
inlawrev-2752	254	55	tax	tax	NOUN
inlawrev-2752	254	56	court	court	NOUN
inlawrev-2752	254	57	would	would	AUX
inlawrev-2752	254	58	not	not	PART
inlawrev-2752	254	59	have	have	VERB
inlawrev-2752	254	60	jurisdiction	jurisdiction	NOUN
inlawrev-2752	254	61	of	of	ADP
inlawrev-2752	254	62	such	such	ADJ
inlawrev-2752	254	63	declaratory	declaratory	ADJ
inlawrev-2752	254	64	judgment	judgment	NOUN
inlawrev-2752	254	65	actions	action	NOUN
inlawrev-2752	254	66	,	,	PUNCT
inlawrev-2752	254	67	particularly	particularly	ADV
inlawrev-2752	254	68	since	since	SCONJ
inlawrev-2752	254	69	indiana	indiana	PROPN
inlawrev-2752	254	70	code	code	PROPN
inlawrev-2752	254	71	section	section	PROPN
inlawrev-2752	254	72	33	33	NUM
inlawrev-2752	254	73	-	-	SYM
inlawrev-2752	254	74	3	3	NUM
inlawrev-2752	254	75	-	-	PUNCT
inlawrev-2752	254	76	5	5	NUM
inlawrev-2752	254	77	-	-	SYM
inlawrev-2752	254	78	11	11	NUM
inlawrev-2752	254	79	expressly	expressly	ADV
inlawrev-2752	254	80	provides	provide	VERB
inlawrev-2752	254	81	that	that	SCONJ
inlawrev-2752	254	82	"	"	PUNCT
inlawrev-2752	254	83	the	the	DET
inlawrev-2752	254	84	tax	tax	NOUN
inlawrev-2752	254	85	court	court	NOUN
inlawrev-2752	254	86	does	do	AUX
inlawrev-2752	254	87	not	not	PART
inlawrev-2752	254	88	have	have	VERB
inlawrev-2752	254	89	jurisdiction	jurisdiction	NOUN
inlawrev-2752	254	90	to	to	PART
inlawrev-2752	254	91	hear	hear	VERB
inlawrev-2752	254	92	the	the	DET
inlawrev-2752	254	93	appeal	appeal	NOUN
inlawrev-2752	254	94	"	"	PUNCT
inlawrev-2752	254	95	unless	unless	SCONJ
inlawrev-2752	254	96	the	the	DET
inlawrev-2752	254	97	taxpayer	taxpayer	NOUN
inlawrev-2752	254	98	has	have	AUX
inlawrev-2752	254	99	complied	comply	VERB
inlawrev-2752	254	100	with	with	ADP
inlawrev-2752	254	101	all	all	DET
inlawrev-2752	254	102	statutory	statutory	ADJ
inlawrev-2752	254	103	pre	pre	ADJ
inlawrev-2752	254	104	-	-	ADJ
inlawrev-2752	254	105	appeal	appeal	ADJ
inlawrev-2752	254	106	conditions'^	conditions'^	NOUN
inlawrev-2752	254	107	and	and	CCONJ
inlawrev-2752	254	108	,	,	PUNCT
inlawrev-2752	254	109	of	of	ADP
inlawrev-2752	254	110	course	course	NOUN
inlawrev-2752	254	111	,	,	PUNCT
inlawrev-2752	254	112	the	the	DET
inlawrev-2752	254	113	key	key	ADJ
inlawrev-2752	254	114	statutory	statutory	ADJ
inlawrev-2752	254	115	condition	condition	NOUN
inlawrev-2752	254	116	to	to	ADP
inlawrev-2752	254	117	a	a	DET
inlawrev-2752	254	118	revenue	revenue	NOUN
inlawrev-2752	254	119	department	department	NOUN
inlawrev-2752	254	120	appeal	appeal	NOUN
inlawrev-2752	254	121	is	be	AUX
inlawrev-2752	254	122	the	the	DET
inlawrev-2752	254	123	payment	payment	NOUN
inlawrev-2752	254	124	of	of	ADP
inlawrev-2752	254	125	the	the	DET
inlawrev-2752	254	126	contested	contest	VERB
inlawrev-2752	254	127	tax	tax	NOUN
inlawrev-2752	254	128	,	,	PUNCT
inlawrev-2752	254	129	a	a	DET
inlawrev-2752	254	130	condition	condition	NOUN
inlawrev-2752	254	131	avoided	avoid	VERB
inlawrev-2752	254	132	by	by	ADP
inlawrev-2752	254	133	the	the	DET
inlawrev-2752	254	134	employment	employment	NOUN
inlawrev-2752	254	135	of	of	ADP
inlawrev-2752	254	136	a	a	DET
inlawrev-2752	254	137	declaratory	declaratory	ADJ
inlawrev-2752	254	138	judgment	judgment	NOUN
inlawrev-2752	254	139	action	action	NOUN
inlawrev-2752	254	140	.	.	PUNCT
inlawrev-2752	255	1	the	the	DET
inlawrev-2752	255	2	mathis	mathis	PROPN
inlawrev-2752	255	3	precedent	precedent	NOUN
inlawrev-2752	255	4	could	could	AUX
inlawrev-2752	255	5	conceivably	conceivably	ADV
inlawrev-2752	255	6	be	be	AUX
inlawrev-2752	255	7	answered	answer	VERB
inlawrev-2752	255	8	by	by	ADP
inlawrev-2752	255	9	a	a	DET
inlawrev-2752	255	10	broad	broad	ADJ
inlawrev-2752	255	11	brush	brush	NOUN
inlawrev-2752	255	12	response	response	NOUN
inlawrev-2752	255	13	that	that	SCONJ
inlawrev-2752	255	14	the	the	DET
inlawrev-2752	255	15	overriding	override	VERB
inlawrev-2752	255	16	intention	intention	NOUN
inlawrev-2752	255	17	of	of	ADP
inlawrev-2752	255	18	the	the	DET
inlawrev-2752	255	19	legislature	legislature	NOUN
inlawrev-2752	255	20	was	be	AUX
inlawrev-2752	255	21	to	to	PART
inlawrev-2752	255	22	vest	vest	VERB
inlawrev-2752	255	23	exclusive	exclusive	ADJ
inlawrev-2752	255	24	jurisdiction	jurisdiction	NOUN
inlawrev-2752	255	25	in	in	ADP
inlawrev-2752	255	26	the	the	DET
inlawrev-2752	255	27	tax	tax	NOUN
inlawrev-2752	255	28	court	court	NOUN
inlawrev-2752	255	29	"	"	PUNCT
inlawrev-2752	255	30	over	over	ADP
inlawrev-2752	255	31	any	any	DET
inlawrev-2752	255	32	case	case	NOUN
inlawrev-2752	255	33	that	that	PRON
inlawrev-2752	255	34	arises	arise	VERB
inlawrev-2752	255	35	under	under	ADP
inlawrev-2752	255	36	the	the	DET
inlawrev-2752	255	37	tax	tax	NOUN
inlawrev-2752	255	38	laws	law	NOUN
inlawrev-2752	255	39	of	of	ADP
inlawrev-2752	255	40	this	this	DET
inlawrev-2752	255	41	state	state	NOUN
inlawrev-2752	255	42	and	and	CCONJ
inlawrev-2752	255	43	that	that	PRON
inlawrev-2752	255	44	is	be	AUX
inlawrev-2752	255	45	an	an	DET
inlawrev-2752	255	46	initial	initial	ADJ
inlawrev-2752	255	47	appeal	appeal	NOUN
inlawrev-2752	255	48	of	of	ADP
inlawrev-2752	255	49	a	a	DET
inlawrev-2752	255	50	final	final	ADJ
inlawrev-2752	255	51	determination	determination	NOUN
inlawrev-2752	255	52	made	make	VERB
inlawrev-2752	255	53	by	by	ADP
inlawrev-2752	255	54	.	.	PUNCT
inlawrev-2752	255	55	.	.	PUNCT
inlawrev-2752	255	56	.	.	PUNCT
inlawrev-2752	256	1	the	the	DET
inlawrev-2752	256	2	department	department	PROPN
inlawrev-2752	256	3	of	of	ADP
inlawrev-2752	256	4	state	state	PROPN
inlawrev-2752	256	5	revenue	revenue	NOUN
inlawrev-2752	256	6	.	.	PUNCT
inlawrev-2752	257	1	"	"	PUNCT
inlawrev-2752	257	2	"	"	PUNCT
inlawrev-2752	257	3	however	however	ADV
inlawrev-2752	257	4	,	,	PUNCT
inlawrev-2752	257	5	the	the	DET
inlawrev-2752	257	6	context	context	NOUN
inlawrev-2752	257	7	of	of	ADP
inlawrev-2752	257	8	the	the	DET
inlawrev-2752	257	9	entire	entire	ADJ
inlawrev-2752	257	10	law	law	NOUN
inlawrev-2752	257	11	,	,	PUNCT
inlawrev-2752	257	12	including	include	VERB
inlawrev-2752	257	13	the	the	DET
inlawrev-2752	257	14	requirement	requirement	NOUN
inlawrev-2752	257	15	that	that	SCONJ
inlawrev-2752	257	16	all	all	DET
inlawrev-2752	257	17	statutory	statutory	ADJ
inlawrev-2752	257	18	preconditions	precondition	NOUN
inlawrev-2752	257	19	to	to	ADP
inlawrev-2752	257	20	an	an	DET
inlawrev-2752	257	21	appeal	appeal	NOUN
inlawrev-2752	257	22	must	must	AUX
inlawrev-2752	257	23	be	be	AUX
inlawrev-2752	257	24	first	first	ADV
inlawrev-2752	257	25	satisfied	satisfied	ADJ
inlawrev-2752	257	26	,	,	PUNCT
inlawrev-2752	257	27	strongly	strongly	ADV
inlawrev-2752	257	28	suggests	suggest	VERB
inlawrev-2752	257	29	that	that	SCONJ
inlawrev-2752	257	30	the	the	DET
inlawrev-2752	257	31	focal	focal	ADJ
inlawrev-2752	257	32	point	point	NOUN
inlawrev-2752	257	33	of	of	ADP
inlawrev-2752	257	34	the	the	DET
inlawrev-2752	257	35	court	court	NOUN
inlawrev-2752	257	36	's	's	PART
inlawrev-2752	257	37	jurisdiction	jurisdiction	NOUN
inlawrev-2752	257	38	was	be	AUX
inlawrev-2752	257	39	indeed	indeed	ADV
inlawrev-2752	257	40	limited	limited	ADJ
inlawrev-2752	257	41	,	,	PUNCT
inlawrev-2752	257	42	in	in	ADP
inlawrev-2752	257	43	the	the	DET
inlawrev-2752	257	44	case	case	NOUN
inlawrev-2752	257	45	of	of	ADP
inlawrev-2752	257	46	revenue	revenue	NOUN
inlawrev-2752	257	47	department	department	NOUN
inlawrev-2752	257	48	determinations	determination	NOUN
inlawrev-2752	257	49	,	,	PUNCT
inlawrev-2752	257	50	to	to	ADP
inlawrev-2752	257	51	"	"	PUNCT
inlawrev-2752	257	52	taxpayers	taxpayer	NOUN
inlawrev-2752	257	53	"	"	PUNCT
inlawrev-2752	257	54	who	who	PRON
inlawrev-2752	257	55	are	be	AUX
inlawrev-2752	257	56	seeking	seek	VERB
inlawrev-2752	257	57	redress	redress	NOUN
inlawrev-2752	257	58	of	of	ADP
inlawrev-2752	257	59	tax	tax	NOUN
inlawrev-2752	257	60	refund	refund	NOUN
inlawrev-2752	257	61	denials.^	denials.^	NOUN
inlawrev-2752	257	62	'	'	PART
inlawrev-2752	257	63	*	*	ADJ
inlawrev-2752	257	64	^470	^470	X
inlawrev-2752	257	65	ind	ind	NOUN
inlawrev-2752	257	66	.	.	PUNCT
inlawrev-2752	258	1	app	app	PROPN
inlawrev-2752	258	2	.	.	PROPN
inlawrev-2752	258	3	659	659	NUM
inlawrev-2752	258	4	,	,	PUNCT
inlawrev-2752	258	5	354	354	NUM
inlawrev-2752	258	6	n.e.2d	n.e.2d	NOUN
inlawrev-2752	258	7	269	269	NUM
inlawrev-2752	258	8	(	(	PUNCT
inlawrev-2752	258	9	1976	1976	NUM
inlawrev-2752	258	10	)	)	PUNCT
inlawrev-2752	258	11	.	.	PUNCT
inlawrev-2752	259	1	'	'	PUNCT
inlawrev-2752	259	2	^he	^he	NUM
inlawrev-2752	259	3	statutory	statutory	ADJ
inlawrev-2752	259	4	identification	identification	NOUN
inlawrev-2752	259	5	of	of	ADP
inlawrev-2752	259	6	the	the	DET
inlawrev-2752	259	7	retail	retail	ADJ
inlawrev-2752	259	8	merchant	merchant	NOUN
inlawrev-2752	259	9	as	as	ADP
inlawrev-2752	259	10	an	an	DET
inlawrev-2752	259	11	agent	agent	NOUN
inlawrev-2752	259	12	of	of	ADP
inlawrev-2752	259	13	the	the	DET
inlawrev-2752	259	14	state	state	NOUN
inlawrev-2752	259	15	is	be	AUX
inlawrev-2752	259	16	contained	contain	VERB
inlawrev-2752	259	17	in	in	ADP
inlawrev-2752	259	18	ind	ind	PROPN
inlawrev-2752	259	19	.	.	PUNCT
inlawrev-2752	260	1	code	code	PROPN
inlawrev-2752	260	2	§	§	PROPN
inlawrev-2752	260	3	6	6	NUM
inlawrev-2752	260	4	-	-	SYM
inlawrev-2752	260	5	2.5	2.5	NUM
inlawrev-2752	260	6	-	-	PUNCT
inlawrev-2752	260	7	2	2	NUM
inlawrev-2752	260	8	-	-	PUNCT
inlawrev-2752	260	9	l(b	l(b	NOUN
inlawrev-2752	260	10	)	)	PUNCT
inlawrev-2752	260	11	(	(	PUNCT
inlawrev-2752	260	12	supp	supp	PROPN
inlawrev-2752	260	13	.	.	PUNCT
inlawrev-2752	260	14	1986	1986	NUM
inlawrev-2752	260	15	)	)	PUNCT
inlawrev-2752	260	16	.	.	PUNCT
inlawrev-2752	261	1	"	"	PUNCT
inlawrev-2752	261	2	^mathis	^mathis	NUM
inlawrev-2752	261	3	,	,	PUNCT
inlawrev-2752	261	4	170	170	NUM
inlawrev-2752	261	5	ind	ind	NOUN
inlawrev-2752	261	6	.	.	PUNCT
inlawrev-2752	262	1	app	app	PROPN
inlawrev-2752	262	2	.	.	PUNCT
inlawrev-2752	263	1	at	at	ADP
inlawrev-2752	263	2	666	666	NUM
inlawrev-2752	263	3	,	,	PUNCT
inlawrev-2752	263	4	354	354	NUM
inlawrev-2752	263	5	n.e.2d	n.e.2d	NOUN
inlawrev-2752	263	6	at	at	ADP
inlawrev-2752	263	7	274	274	NUM
inlawrev-2752	263	8	.	.	PUNCT
inlawrev-2752	264	1	"	"	PUNCT
inlawrev-2752	264	2	•'id	•'id	X
inlawrev-2752	264	3	.	.	PUNCT
inlawrev-2752	264	4	^^ind	^^ind	NUM
inlawrev-2752	264	5	.	.	PUNCT
inlawrev-2752	265	1	code	code	PROPN
inlawrev-2752	265	2	§	§	PROPN
inlawrev-2752	265	3	33	33	NUM
inlawrev-2752	265	4	-	-	SYM
inlawrev-2752	265	5	3	3	NUM
inlawrev-2752	265	6	-	-	PUNCT
inlawrev-2752	265	7	5	5	NUM
inlawrev-2752	265	8	-	-	SYM
inlawrev-2752	265	9	11	11	NUM
inlawrev-2752	265	10	(	(	PUNCT
inlawrev-2752	265	11	supp	supp	PROPN
inlawrev-2752	265	12	.	.	PUNCT
inlawrev-2752	265	13	1986	1986	NUM
inlawrev-2752	265	14	)	)	PUNCT
inlawrev-2752	265	15	.	.	PUNCT
inlawrev-2752	266	1	''	''	PUNCT
inlawrev-2752	266	2	i	i	PRON
inlawrev-2752	266	3	d.	d.	PROPN
inlawrev-2752	266	4	§	§	PROPN
inlawrev-2752	266	5	33	33	NUM
inlawrev-2752	266	6	-	-	SYM
inlawrev-2752	266	7	3	3	NUM
inlawrev-2752	266	8	-	-	PUNCT
inlawrev-2752	266	9	5	5	NUM
inlawrev-2752	266	10	-	-	SYM
inlawrev-2752	266	11	2	2	NUM
inlawrev-2752	266	12	.	.	PUNCT
inlawrev-2752	267	1	"	"	PUNCT
inlawrev-2752	267	2	it	it	PRON
inlawrev-2752	267	3	should	should	AUX
inlawrev-2752	267	4	be	be	AUX
inlawrev-2752	267	5	noted	note	VERB
inlawrev-2752	267	6	that	that	SCONJ
inlawrev-2752	267	7	the	the	DET
inlawrev-2752	267	8	holding	holding	NOUN
inlawrev-2752	267	9	in	in	ADP
inlawrev-2752	267	10	mathis	mathis	PROPN
inlawrev-2752	267	11	was	be	AUX
inlawrev-2752	267	12	distinguished	distinguish	VERB
inlawrev-2752	267	13	by	by	ADP
inlawrev-2752	267	14	the	the	DET
inlawrev-2752	267	15	court	court	NOUN
inlawrev-2752	267	16	of	of	ADP
inlawrev-2752	267	17	appeals	appeals	PROPN
inlawrev-2752	267	18	in	in	ADP
inlawrev-2752	267	19	ind	ind	NOUN
inlawrev-2752	267	20	.	.	PUNCT
inlawrev-2752	268	1	dep't	dep't	NOUN
inlawrev-2752	268	2	of	of	ADP
inlawrev-2752	268	3	state	state	NOUN
inlawrev-2752	268	4	revenue	revenue	NOUN
inlawrev-2752	268	5	v.	v.	ADP
inlawrev-2752	268	6	indiana	indiana	PROPN
inlawrev-2752	268	7	gamma	gamma	PROPN
inlawrev-2752	268	8	gamma	gamma	PROPN
inlawrev-2752	268	9	,	,	PUNCT
inlawrev-2752	268	10	181	181	NUM
inlawrev-2752	268	11	ind	ind	NOUN
inlawrev-2752	268	12	.	.	PUNCT
inlawrev-2752	269	1	app	app	PROPN
inlawrev-2752	269	2	.	.	PROPN
inlawrev-2752	270	1	664	664	NUM
inlawrev-2752	270	2	,	,	PUNCT
inlawrev-2752	270	3	394	394	NUM
inlawrev-2752	270	4	n.e.2d	n.e.2d	NOUN
inlawrev-2752	270	5	187	187	NUM
inlawrev-2752	270	6	(	(	PUNCT
inlawrev-2752	270	7	1979	1979	NUM
inlawrev-2752	270	8	)	)	PUNCT
inlawrev-2752	270	9	,	,	PUNCT
inlawrev-2752	270	10	where	where	SCONJ
inlawrev-2752	270	11	the	the	DET
inlawrev-2752	270	12	court	court	NOUN
inlawrev-2752	270	13	held	hold	VERB
inlawrev-2752	270	14	that	that	SCONJ
inlawrev-2752	270	15	an	an	DET
inlawrev-2752	270	16	association	association	NOUN
inlawrev-2752	270	17	charged	charge	VERB
inlawrev-2752	270	18	with	with	ADP
inlawrev-2752	270	19	failure	failure	NOUN
inlawrev-2752	270	20	to	to	ADP
inlawrev-2752	270	21	372	372	NUM
inlawrev-2752	270	22	indiana	indiana	PROPN
inlawrev-2752	270	23	law	law	PROPN
inlawrev-2752	270	24	review	review	NOUN
inlawrev-2752	271	1	[	[	X
inlawrev-2752	271	2	vol	vol	NOUN
inlawrev-2752	271	3	.	.	PUNCT
inlawrev-2752	271	4	20:361	20:361	NUM
inlawrev-2752	271	5	state	state	PROPN
inlawrev-2752	271	6	v.	v.	PROPN
inlawrev-2752	271	7	indianapolis	indianapolis	PROPN
inlawrev-2752	271	8	airport	airport	PROPN
inlawrev-2752	271	9	authority^^	authority^^	NOUN
inlawrev-2752	271	10	portends	portend	VERB
inlawrev-2752	271	11	a	a	DET
inlawrev-2752	271	12	second	second	ADJ
inlawrev-2752	271	13	exception	exception	NOUN
inlawrev-2752	271	14	to	to	ADP
inlawrev-2752	271	15	the	the	DET
inlawrev-2752	271	16	tax	tax	NOUN
inlawrev-2752	271	17	court	court	NOUN
inlawrev-2752	271	18	's	's	PART
inlawrev-2752	271	19	jurisdiction	jurisdiction	NOUN
inlawrev-2752	271	20	.	.	PUNCT
inlawrev-2752	272	1	in	in	ADP
inlawrev-2752	272	2	this	this	DET
inlawrev-2752	272	3	case	case	NOUN
inlawrev-2752	272	4	,	,	PUNCT
inlawrev-2752	272	5	the	the	DET
inlawrev-2752	272	6	court	court	NOUN
inlawrev-2752	272	7	of	of	ADP
inlawrev-2752	272	8	appeals	appeal	NOUN
inlawrev-2752	272	9	first	first	ADV
inlawrev-2752	272	10	concluded	conclude	VERB
inlawrev-2752	272	11	that	that	SCONJ
inlawrev-2752	272	12	the	the	DET
inlawrev-2752	272	13	airport	airport	NOUN
inlawrev-2752	272	14	authority	authority	NOUN
inlawrev-2752	272	15	was	be	AUX
inlawrev-2752	272	16	not	not	PART
inlawrev-2752	272	17	a	a	DET
inlawrev-2752	272	18	person	person	NOUN
inlawrev-2752	272	19	or	or	CCONJ
inlawrev-2752	272	20	taxpayer	taxpayer	NOUN
inlawrev-2752	272	21	within	within	ADP
inlawrev-2752	272	22	the	the	DET
inlawrev-2752	272	23	purview	purview	NOUN
inlawrev-2752	272	24	of	of	ADP
inlawrev-2752	272	25	the	the	DET
inlawrev-2752	272	26	statutory	statutory	ADJ
inlawrev-2752	272	27	tax	tax	NOUN
inlawrev-2752	272	28	refund	refund	NOUN
inlawrev-2752	272	29	appeal	appeal	NOUN
inlawrev-2752	272	30	procedure	procedure	NOUN
inlawrev-2752	272	31	;	;	PUNCT
inlawrev-2752	272	32	the	the	DET
inlawrev-2752	272	33	court	court	NOUN
inlawrev-2752	272	34	accordingly	accordingly	ADV
inlawrev-2752	272	35	held	hold	VERB
inlawrev-2752	272	36	that	that	SCONJ
inlawrev-2752	272	37	because	because	SCONJ
inlawrev-2752	272	38	the	the	DET
inlawrev-2752	272	39	refund	refund	NOUN
inlawrev-2752	272	40	appeal	appeal	NOUN
inlawrev-2752	272	41	procedure	procedure	NOUN
inlawrev-2752	272	42	did	do	AUX
inlawrev-2752	272	43	not	not	PART
inlawrev-2752	272	44	apply	apply	VERB
inlawrev-2752	272	45	to	to	ADP
inlawrev-2752	272	46	the	the	DET
inlawrev-2752	272	47	airport	airport	NOUN
inlawrev-2752	272	48	authority	authority	NOUN
inlawrev-2752	272	49	,	,	PUNCT
inlawrev-2752	272	50	it	it	PRON
inlawrev-2752	272	51	could	could	AUX
inlawrev-2752	272	52	properly	properly	ADV
inlawrev-2752	272	53	seek	seek	VERB
inlawrev-2752	272	54	and	and	CCONJ
inlawrev-2752	272	55	obtain	obtain	VERB
inlawrev-2752	272	56	an	an	DET
inlawrev-2752	272	57	injunction	injunction	NOUN
inlawrev-2752	272	58	permanently	permanently	ADV
inlawrev-2752	272	59	enjoining	enjoin	VERB
inlawrev-2752	272	60	the	the	DET
inlawrev-2752	272	61	revenue	revenue	NOUN
inlawrev-2752	272	62	department	department	NOUN
inlawrev-2752	272	63	from	from	ADP
inlawrev-2752	272	64	attempting	attempt	VERB
inlawrev-2752	272	65	to	to	PART
inlawrev-2752	272	66	impose	impose	VERB
inlawrev-2752	272	67	the	the	DET
inlawrev-2752	272	68	gross	gross	ADJ
inlawrev-2752	272	69	income	income	NOUN
inlawrev-2752	272	70	tax	tax	NOUN
inlawrev-2752	272	71	on	on	ADP
inlawrev-2752	272	72	the	the	DET
inlawrev-2752	272	73	authority	authority	NOUN
inlawrev-2752	272	74	's	's	PART
inlawrev-2752	272	75	gross	gross	ADJ
inlawrev-2752	272	76	receipts	receipt	NOUN
inlawrev-2752	272	77	from	from	ADP
inlawrev-2752	272	78	its	its	PRON
inlawrev-2752	272	79	operations.^^	operations.^^	NUM
inlawrev-2752	272	80	the	the	DET
inlawrev-2752	272	81	indianapolis	indianapolis	PROPN
inlawrev-2752	272	82	airport	airport	PROPN
inlawrev-2752	272	83	authority	authority	NOUN
inlawrev-2752	272	84	decision	decision	NOUN
inlawrev-2752	272	85	,	,	PUNCT
inlawrev-2752	272	86	by	by	ADP
inlawrev-2752	272	87	reason	reason	NOUN
inlawrev-2752	272	88	of	of	ADP
inlawrev-2752	272	89	its	its	PRON
inlawrev-2752	272	90	narrow	narrow	ADJ
inlawrev-2752	272	91	application	application	NOUN
inlawrev-2752	272	92	to	to	ADP
inlawrev-2752	272	93	just	just	ADV
inlawrev-2752	272	94	those	those	DET
inlawrev-2752	272	95	entities	entity	NOUN
inlawrev-2752	272	96	that	that	PRON
inlawrev-2752	272	97	can	can	AUX
inlawrev-2752	272	98	claim	claim	VERB
inlawrev-2752	272	99	they	they	PRON
inlawrev-2752	272	100	are	be	AUX
inlawrev-2752	272	101	neither	neither	CCONJ
inlawrev-2752	272	102	a	a	DET
inlawrev-2752	272	103	"	"	PUNCT
inlawrev-2752	272	104	taxpayer	taxpayer	NOUN
inlawrev-2752	272	105	"	"	PUNCT
inlawrev-2752	272	106	nor	nor	CCONJ
inlawrev-2752	272	107	a	a	DET
inlawrev-2752	272	108	"	"	PUNCT
inlawrev-2752	272	109	person	person	NOUN
inlawrev-2752	272	110	"	"	PUNCT
inlawrev-2752	272	111	should	should	AUX
inlawrev-2752	272	112	not	not	PART
inlawrev-2752	272	113	have	have	VERB
inlawrev-2752	272	114	significant	significant	ADJ
inlawrev-2752	272	115	impact	impact	NOUN
inlawrev-2752	272	116	on	on	ADP
inlawrev-2752	272	117	the	the	DET
inlawrev-2752	272	118	tax	tax	NOUN
inlawrev-2752	272	119	court	court	NOUN
inlawrev-2752	272	120	's	's	PART
inlawrev-2752	272	121	jurisdiction	jurisdiction	NOUN
inlawrev-2752	272	122	.	.	PUNCT
inlawrev-2752	273	1	and	and	CCONJ
inlawrev-2752	273	2	,	,	PUNCT
inlawrev-2752	273	3	as	as	ADP
inlawrev-2752	273	4	in	in	ADP
inlawrev-2752	273	5	the	the	DET
inlawrev-2752	273	6	case	case	NOUN
inlawrev-2752	273	7	of	of	ADP
inlawrev-2752	273	8	mathis	mathis	PROPN
inlawrev-2752	273	9	,	,	PUNCT
inlawrev-2752	273	10	this	this	DET
inlawrev-2752	273	11	ruling	ruling	NOUN
inlawrev-2752	273	12	may	may	AUX
inlawrev-2752	273	13	eventually	eventually	ADV
inlawrev-2752	273	14	be	be	AUX
inlawrev-2752	273	15	overridden	overridden	ADJ
inlawrev-2752	273	16	by	by	ADP
inlawrev-2752	273	17	an	an	DET
inlawrev-2752	273	18	ultimate	ultimate	ADJ
inlawrev-2752	273	19	appellate	appellate	ADJ
inlawrev-2752	273	20	holding	holding	NOUN
inlawrev-2752	273	21	that	that	SCONJ
inlawrev-2752	273	22	notwithstanding	notwithstanding	ADP
inlawrev-2752	273	23	these	these	DET
inlawrev-2752	273	24	possible	possible	ADJ
inlawrev-2752	273	25	technical	technical	ADJ
inlawrev-2752	273	26	deficiencies	deficiency	NOUN
inlawrev-2752	273	27	,	,	PUNCT
inlawrev-2752	273	28	the	the	DET
inlawrev-2752	273	29	pervasive	pervasive	ADJ
inlawrev-2752	273	30	intention	intention	NOUN
inlawrev-2752	273	31	of	of	ADP
inlawrev-2752	273	32	the	the	DET
inlawrev-2752	273	33	legislature	legislature	NOUN
inlawrev-2752	273	34	was	be	AUX
inlawrev-2752	273	35	to	to	PART
inlawrev-2752	273	36	empower	empower	VERB
inlawrev-2752	273	37	the	the	DET
inlawrev-2752	273	38	tax	tax	NOUN
inlawrev-2752	273	39	court	court	NOUN
inlawrev-2752	273	40	to	to	PART
inlawrev-2752	273	41	hear	hear	VERB
inlawrev-2752	273	42	all	all	DET
inlawrev-2752	273	43	appeals	appeal	NOUN
inlawrev-2752	273	44	from	from	ADP
inlawrev-2752	273	45	final	final	ADJ
inlawrev-2752	273	46	determinations	determination	NOUN
inlawrev-2752	273	47	by	by	ADP
inlawrev-2752	273	48	the	the	DET
inlawrev-2752	273	49	revenue	revenue	NOUN
inlawrev-2752	273	50	department	department	NOUN
inlawrev-2752	273	51	,	,	PUNCT
inlawrev-2752	273	52	whether	whether	SCONJ
inlawrev-2752	273	53	affecting	affect	VERB
inlawrev-2752	273	54	taxpayers	taxpayer	NOUN
inlawrev-2752	273	55	or	or	CCONJ
inlawrev-2752	273	56	others	other	NOUN
inlawrev-2752	273	57	against	against	ADP
inlawrev-2752	273	58	whom	whom	PRON
inlawrev-2752	273	59	the	the	DET
inlawrev-2752	273	60	department	department	NOUN
inlawrev-2752	273	61	has	have	AUX
inlawrev-2752	273	62	sought	seek	VERB
inlawrev-2752	273	63	to	to	PART
inlawrev-2752	273	64	assess	assess	VERB
inlawrev-2752	273	65	tax	tax	NOUN
inlawrev-2752	273	66	liability	liability	NOUN
inlawrev-2752	273	67	.	.	PUNCT
inlawrev-2752	274	1	one	one	NUM
inlawrev-2752	274	2	final	final	ADJ
inlawrev-2752	274	3	observation	observation	NOUN
inlawrev-2752	274	4	about	about	ADP
inlawrev-2752	274	5	the	the	DET
inlawrev-2752	274	6	new	new	ADJ
inlawrev-2752	274	7	tax	tax	NOUN
inlawrev-2752	274	8	court	court	NOUN
inlawrev-2752	274	9	's	's	PART
inlawrev-2752	274	10	jurisdiction	jurisdiction	NOUN
inlawrev-2752	274	11	regards	regard	VERB
inlawrev-2752	274	12	the	the	DET
inlawrev-2752	274	13	availability	availability	NOUN
inlawrev-2752	274	14	of	of	ADP
inlawrev-2752	274	15	mandamus	mandamus	NOUN
inlawrev-2752	274	16	actions	action	NOUN
inlawrev-2752	274	17	by	by	ADP
inlawrev-2752	274	18	taxpayers	taxpayer	NOUN
inlawrev-2752	274	19	to	to	PART
inlawrev-2752	274	20	compel	compel	VERB
inlawrev-2752	274	21	the	the	DET
inlawrev-2752	274	22	performance	performance	NOUN
inlawrev-2752	274	23	of	of	ADP
inlawrev-2752	274	24	ministerial	ministerial	ADJ
inlawrev-2752	274	25	functions	function	NOUN
inlawrev-2752	274	26	of	of	ADP
inlawrev-2752	274	27	the	the	DET
inlawrev-2752	274	28	taxing	tax	VERB
inlawrev-2752	274	29	agencies	agency	NOUN
inlawrev-2752	274	30	and	and	CCONJ
inlawrev-2752	274	31	to	to	PART
inlawrev-2752	274	32	assure	assure	VERB
inlawrev-2752	274	33	that	that	SCONJ
inlawrev-2752	274	34	the	the	DET
inlawrev-2752	274	35	taxpayer	taxpayer	NOUN
inlawrev-2752	274	36	has	have	AUX
inlawrev-2752	274	37	been	be	AUX
inlawrev-2752	274	38	accorded	accord	VERB
inlawrev-2752	274	39	full	full	ADJ
inlawrev-2752	274	40	due	due	ADJ
inlawrev-2752	274	41	process	process	NOUN
inlawrev-2752	274	42	of	of	ADP
inlawrev-2752	274	43	law	law	NOUN
inlawrev-2752	274	44	in	in	ADP
inlawrev-2752	274	45	the	the	DET
inlawrev-2752	274	46	administrative	administrative	ADJ
inlawrev-2752	274	47	process.^^	process.^^	NOUN
inlawrev-2752	274	48	to	to	ADP
inlawrev-2752	274	49	the	the	DET
inlawrev-2752	274	50	extent	extent	NOUN
inlawrev-2752	274	51	appropriate	appropriate	ADJ
inlawrev-2752	274	52	,	,	PUNCT
inlawrev-2752	274	53	trial	trial	NOUN
inlawrev-2752	274	54	courts	court	NOUN
inlawrev-2752	274	55	of	of	ADP
inlawrev-2752	274	56	general	general	ADJ
inlawrev-2752	274	57	jurisdiction	jurisdiction	NOUN
inlawrev-2752	274	58	should	should	AUX
inlawrev-2752	274	59	continue	continue	VERB
inlawrev-2752	274	60	to	to	PART
inlawrev-2752	274	61	have	have	VERB
inlawrev-2752	274	62	jurisdiction	jurisdiction	NOUN
inlawrev-2752	274	63	over	over	ADP
inlawrev-2752	274	64	taxpayer	taxpayer	NOUN
inlawrev-2752	274	65	mandamus	mandamus	NOUN
inlawrev-2752	274	66	actions	action	NOUN
inlawrev-2752	274	67	that	that	PRON
inlawrev-2752	274	68	seek	seek	VERB
inlawrev-2752	274	69	equitable	equitable	ADJ
inlawrev-2752	274	70	relief	relief	NOUN
inlawrev-2752	274	71	against	against	ADP
inlawrev-2752	274	72	a	a	DET
inlawrev-2752	274	73	taxing	tax	VERB
inlawrev-2752	274	74	agency	agency	NOUN
inlawrev-2752	274	75	before	before	SCONJ
inlawrev-2752	274	76	the	the	DET
inlawrev-2752	274	77	agency	agency	NOUN
inlawrev-2752	274	78	has	have	AUX
inlawrev-2752	274	79	issued	issue	VERB
inlawrev-2752	274	80	a	a	DET
inlawrev-2752	274	81	final	final	ADJ
inlawrev-2752	274	82	determination.^^	determination.^^	NOUN
inlawrev-2752	274	83	clearly	clearly	ADV
inlawrev-2752	274	84	,	,	PUNCT
inlawrev-2752	274	85	the	the	DET
inlawrev-2752	274	86	tax	tax	NOUN
inlawrev-2752	274	87	court	court	NOUN
inlawrev-2752	274	88	will	will	AUX
inlawrev-2752	274	89	not	not	PART
inlawrev-2752	274	90	have	have	VERB
inlawrev-2752	274	91	such	such	ADJ
inlawrev-2752	274	92	jurisdiction	jurisdiction	NOUN
inlawrev-2752	274	93	because	because	SCONJ
inlawrev-2752	274	94	its	its	PRON
inlawrev-2752	274	95	authority	authority	NOUN
inlawrev-2752	274	96	is	be	AUX
inlawrev-2752	274	97	expressly	expressly	ADV
inlawrev-2752	274	98	limited	limit	VERB
inlawrev-2752	274	99	to	to	ADP
inlawrev-2752	274	100	appeals	appeal	NOUN
inlawrev-2752	274	101	from	from	ADP
inlawrev-2752	274	102	final	final	ADJ
inlawrev-2752	274	103	determinations	determination	NOUN
inlawrev-2752	274	104	.	.	PUNCT
inlawrev-2752	275	1	while	while	SCONJ
inlawrev-2752	275	2	resort	resort	NOUN
inlawrev-2752	275	3	to	to	ADP
inlawrev-2752	275	4	mandamus	mandamus	NOUN
inlawrev-2752	275	5	should	should	AUX
inlawrev-2752	275	6	indeed	indeed	ADV
inlawrev-2752	275	7	be	be	AUX
inlawrev-2752	275	8	rare	rare	ADJ
inlawrev-2752	275	9	,	,	PUNCT
inlawrev-2752	275	10	that	that	DET
inlawrev-2752	275	11	remedy	remedy	NOUN
inlawrev-2752	275	12	is	be	AUX
inlawrev-2752	275	13	available	available	ADJ
inlawrev-2752	275	14	in	in	ADP
inlawrev-2752	275	15	indiana	indiana	PROPN
inlawrev-2752	275	16	.	.	PUNCT
inlawrev-2752	276	1	^^	^^	PUNCT
inlawrev-2752	277	1	for	for	ADP
inlawrev-2752	277	2	example	example	NOUN
inlawrev-2752	277	3	,	,	PUNCT
inlawrev-2752	277	4	in	in	ADP
inlawrev-2752	277	5	state	state	NOUN
inlawrev-2752	277	6	ex	ex	X
inlawrev-2752	277	7	rel	rel	PROPN
inlawrev-2752	277	8	.	.	PUNCT
inlawrev-2752	277	9	montgomery	montgomery	PROPN
inlawrev-2752	277	10	ward	ward	PROPN
inlawrev-2752	277	11	&	&	CCONJ
inlawrev-2752	277	12	co.	co.	PROPN
inlawrev-2752	278	1	v.	v.	PROPN
inlawrev-2752	278	2	indiana	indiana	PROPN
inlawrev-2752	278	3	department	department	PROPN
inlawrev-2752	278	4	of	of	ADP
inlawrev-2752	278	5	state	state	PROPN
inlawrev-2752	278	6	revenue,^^	revenue,^^	VERB
inlawrev-2752	278	7	the	the	DET
inlawrev-2752	278	8	marion	marion	PROPN
inlawrev-2752	278	9	superior	superior	PROPN
inlawrev-2752	278	10	court	court	NOUN
inlawrev-2752	278	11	entered	enter	VERB
inlawrev-2752	278	12	a	a	DET
inlawrev-2752	278	13	judgment	judgment	NOUN
inlawrev-2752	278	14	mandating	mandate	VERB
inlawrev-2752	278	15	the	the	DET
inlawrev-2752	278	16	revenue	revenue	NOUN
inlawrev-2752	278	17	department	department	NOUN
inlawrev-2752	278	18	to	to	PART
inlawrev-2752	278	19	hold	hold	VERB
inlawrev-2752	278	20	a	a	DET
inlawrev-2752	278	21	hearing	hearing	NOUN
inlawrev-2752	278	22	and	and	CCONJ
inlawrev-2752	278	23	to	to	PART
inlawrev-2752	278	24	make	make	VERB
inlawrev-2752	278	25	a	a	DET
inlawrev-2752	278	26	final	final	ADJ
inlawrev-2752	278	27	determination	determination	NOUN
inlawrev-2752	278	28	of	of	ADP
inlawrev-2752	278	29	the	the	DET
inlawrev-2752	278	30	taxpayer	taxpayer	NOUN
inlawrev-2752	278	31	's	's	PART
inlawrev-2752	278	32	duly	duly	ADV
inlawrev-2752	278	33	filed	file	VERB
inlawrev-2752	278	34	claim	claim	NOUN
inlawrev-2752	278	35	for	for	ADP
inlawrev-2752	278	36	refund	refund	NOUN
inlawrev-2752	278	37	as	as	SCONJ
inlawrev-2752	278	38	required	require	VERB
inlawrev-2752	278	39	by	by	ADP
inlawrev-2752	278	40	the	the	DET
inlawrev-2752	278	41	statutory	statutory	ADJ
inlawrev-2752	278	42	procedures.^^	procedures.^^	X
inlawrev-2752	278	43	collect	collect	VERB
inlawrev-2752	278	44	sales	sale	NOUN
inlawrev-2752	278	45	tax	tax	NOUN
inlawrev-2752	278	46	could	could	AUX
inlawrev-2752	278	47	not	not	PART
inlawrev-2752	278	48	seek	seek	VERB
inlawrev-2752	278	49	declaratory	declaratory	ADJ
inlawrev-2752	278	50	judgment	judgment	NOUN
inlawrev-2752	278	51	relief	relief	NOUN
inlawrev-2752	278	52	because	because	SCONJ
inlawrev-2752	278	53	the	the	DET
inlawrev-2752	278	54	association	association	NOUN
inlawrev-2752	278	55	had	have	AUX
inlawrev-2752	278	56	voluntarily	voluntarily	ADV
inlawrev-2752	278	57	paid	pay	VERB
inlawrev-2752	278	58	the	the	DET
inlawrev-2752	278	59	tax	tax	NOUN
inlawrev-2752	278	60	and	and	CCONJ
inlawrev-2752	278	61	filed	file	VERB
inlawrev-2752	278	62	a	a	DET
inlawrev-2752	278	63	claim	claim	NOUN
inlawrev-2752	278	64	for	for	ADP
inlawrev-2752	278	65	refund	refund	NOUN
inlawrev-2752	278	66	,	,	PUNCT
inlawrev-2752	278	67	thereby	thereby	ADV
inlawrev-2752	278	68	bringing	bring	VERB
inlawrev-2752	278	69	itself	itself	PRON
inlawrev-2752	278	70	within	within	ADP
inlawrev-2752	278	71	the	the	DET
inlawrev-2752	278	72	exclusive	exclusive	ADJ
inlawrev-2752	278	73	judicial	judicial	ADJ
inlawrev-2752	278	74	remedy	remedy	NOUN
inlawrev-2752	278	75	afforded	afford	VERB
inlawrev-2752	278	76	by	by	ADP
inlawrev-2752	278	77	the	the	DET
inlawrev-2752	278	78	statute	statute	NOUN
inlawrev-2752	278	79	.	.	PUNCT
inlawrev-2752	279	1	«	«	PUNCT
inlawrev-2752	279	2	173	173	NUM
inlawrev-2752	279	3	ind	ind	NOUN
inlawrev-2752	279	4	.	.	PUNCT
inlawrev-2752	280	1	app	app	PROPN
inlawrev-2752	280	2	.	.	PROPN
inlawrev-2752	281	1	55	55	NUM
inlawrev-2752	281	2	,	,	PUNCT
inlawrev-2752	281	3	362	362	NUM
inlawrev-2752	281	4	n.e.2d	n.e.2d	NOUN
inlawrev-2752	281	5	200	200	NUM
inlawrev-2752	281	6	(	(	PUNCT
inlawrev-2752	281	7	1977	1977	NUM
inlawrev-2752	281	8	)	)	PUNCT
inlawrev-2752	281	9	.	.	PUNCT
inlawrev-2752	282	1	^id	^id	PROPN
inlawrev-2752	282	2	.	.	PUNCT
inlawrev-2752	283	1	at	at	ADP
inlawrev-2752	283	2	59	59	NUM
inlawrev-2752	283	3	,	,	PUNCT
inlawrev-2752	283	4	362	362	NUM
inlawrev-2752	283	5	n.e.2d	n.e.2d	NOUN
inlawrev-2752	283	6	at	at	ADP
inlawrev-2752	283	7	202	202	NUM
inlawrev-2752	283	8	.	.	PUNCT
inlawrev-2752	284	1	*	*	PUNCT
inlawrev-2752	284	2	^ind	^ind	NUM
inlawrev-2752	284	3	.	.	PUNCT
inlawrev-2752	285	1	code	code	NOUN
inlawrev-2752	285	2	§	§	PROPN
inlawrev-2752	285	3	34	34	NUM
inlawrev-2752	285	4	-	-	SYM
inlawrev-2752	285	5	1	1	NUM
inlawrev-2752	285	6	-	-	NUM
inlawrev-2752	285	7	58	58	NUM
inlawrev-2752	285	8	-	-	SYM
inlawrev-2752	285	9	2	2	NUM
inlawrev-2752	285	10	(	(	PUNCT
inlawrev-2752	285	11	1982	1982	NUM
inlawrev-2752	285	12	)	)	PUNCT
inlawrev-2752	285	13	provides	provide	VERB
inlawrev-2752	285	14	the	the	DET
inlawrev-2752	285	15	statutory	statutory	ADJ
inlawrev-2752	285	16	authority	authority	NOUN
inlawrev-2752	285	17	for	for	ADP
inlawrev-2752	285	18	mandamus	mandamus	NOUN
inlawrev-2752	285	19	action	action	NOUN
inlawrev-2752	285	20	.	.	PUNCT
inlawrev-2752	286	1	see	see	VERB
inlawrev-2752	286	2	supra	supra	PROPN
inlawrev-2752	286	3	note	note	PROPN
inlawrev-2752	286	4	36	36	NUM
inlawrev-2752	286	5	.	.	PUNCT
inlawrev-2752	287	1	^^see	^^see	PUNCT
inlawrev-2752	287	2	supra	supra	PROPN
inlawrev-2752	287	3	notes	note	VERB
inlawrev-2752	287	4	33	33	NUM
inlawrev-2752	287	5	-	-	SYM
inlawrev-2752	287	6	36	36	NUM
inlawrev-2752	287	7	and	and	CCONJ
inlawrev-2752	287	8	accompanying	accompany	VERB
inlawrev-2752	287	9	text	text	NOUN
inlawrev-2752	287	10	.	.	PUNCT
inlawrev-2752	288	1	^^nd	^^nd	PROPN
inlawrev-2752	289	1	.	.	PUNCT
inlawrev-2752	289	2	code	code	PROPN
inlawrev-2752	289	3	§	§	PROPN
inlawrev-2752	289	4	34	34	NUM
inlawrev-2752	289	5	-	-	SYM
inlawrev-2752	289	6	1	1	NUM
inlawrev-2752	289	7	-	-	NUM
inlawrev-2752	289	8	58	58	NUM
inlawrev-2752	289	9	-	-	SYM
inlawrev-2752	289	10	1	1	NUM
inlawrev-2752	289	11	(	(	PUNCT
inlawrev-2752	289	12	1982	1982	NUM
inlawrev-2752	289	13	)	)	PUNCT
inlawrev-2752	289	14	.	.	PUNCT
inlawrev-2752	290	1	^	^	PUNCT
inlawrev-2752	290	2	°	°	ADP
inlawrev-2752	290	3	no	no	NOUN
inlawrev-2752	290	4	.	.	PUNCT
inlawrev-2752	291	1	s482	s482	PROPN
inlawrev-2752	291	2	-	-	SYM
inlawrev-2752	291	3	1606	1606	NUM
inlawrev-2752	291	4	(	(	PUNCT
inlawrev-2752	291	5	marion	marion	PROPN
inlawrev-2752	291	6	superior	superior	PROPN
inlawrev-2752	291	7	court	court	NOUN
inlawrev-2752	291	8	1983	1983	NUM
inlawrev-2752	291	9	)	)	PUNCT
inlawrev-2752	291	10	.	.	PUNCT
inlawrev-2752	292	1	^'the	^'the	DET
inlawrev-2752	292	2	applicable	applicable	ADJ
inlawrev-2752	292	3	procedure	procedure	NOUN
inlawrev-2752	292	4	is	be	AUX
inlawrev-2752	292	5	codified	codify	VERB
inlawrev-2752	292	6	at	at	ADP
inlawrev-2752	292	7	ind	ind	PROPN
inlawrev-2752	292	8	.	.	PUNCT
inlawrev-2752	293	1	code	code	PROPN
inlawrev-2752	293	2	§	§	PROPN
inlawrev-2752	293	3	6	6	NUM
inlawrev-2752	293	4	-	-	SYM
inlawrev-2752	293	5	8.1	8.1	NUM
inlawrev-2752	293	6	-	-	PUNCT
inlawrev-2752	293	7	9	9	NUM
inlawrev-2752	293	8	-	-	PUNCT
inlawrev-2752	293	9	l(b	l(b	NOUN
inlawrev-2752	293	10	)	)	PUNCT
inlawrev-2752	293	11	(	(	PUNCT
inlawrev-2752	293	12	1982	1982	NUM
inlawrev-2752	293	13	)	)	PUNCT
inlawrev-2752	293	14	(	(	PUNCT
inlawrev-2752	293	15	amended	amend	VERB
inlawrev-2752	293	16	1985	1985	NUM
inlawrev-2752	293	17	)	)	PUNCT
inlawrev-2752	293	18	.	.	PUNCT
inlawrev-2752	294	1	see	see	VERB
inlawrev-2752	294	2	state	state	NOUN
inlawrev-2752	294	3	tax	tax	NOUN
inlawrev-2752	294	4	bd	bd	PROPN
inlawrev-2752	294	5	.	.	PROPN
inlawrev-2752	295	1	v.	v.	PROPN
inlawrev-2752	295	2	oliverius	oliverius	ADJ
inlawrev-2752	295	3	,	,	PUNCT
inlawrev-2752	295	4	156	156	NUM
inlawrev-2752	295	5	ind	ind	NOUN
inlawrev-2752	295	6	.	.	PUNCT
inlawrev-2752	296	1	app	app	PROPN
inlawrev-2752	296	2	.	.	PROPN
inlawrev-2752	296	3	46	46	NUM
inlawrev-2752	296	4	,	,	PUNCT
inlawrev-2752	296	5	294	294	NUM
inlawrev-2752	296	6	n.e.2d	n.e.2d	NOUN
inlawrev-2752	296	7	646	646	NUM
inlawrev-2752	296	8	(	(	PUNCT
inlawrev-2752	296	9	1973	1973	NUM
inlawrev-2752	296	10	)	)	PUNCT
inlawrev-2752	296	11	.	.	PUNCT
inlawrev-2752	297	1	1987	1987	NUM
inlawrev-2752	297	2	]	]	PUNCT
inlawrev-2752	298	1	taxation	taxation	NOUN
inlawrev-2752	298	2	373	373	NUM
inlawrev-2752	298	3	c.	c.	NOUN
inlawrev-2752	298	4	the	the	DET
inlawrev-2752	298	5	kind	kind	NOUN
inlawrev-2752	298	6	of	of	ADP
inlawrev-2752	298	7	judicial	judicial	ADJ
inlawrev-2752	298	8	review	review	NOUN
inlawrev-2752	298	9	to	to	PART
inlawrev-2752	298	10	be	be	AUX
inlawrev-2752	298	11	conducted	conduct	VERB
inlawrev-2752	298	12	by	by	ADP
inlawrev-2752	298	13	the	the	DET
inlawrev-2752	298	14	tax	tax	NOUN
inlawrev-2752	298	15	court	court	NOUN
inlawrev-2752	298	16	the	the	DET
inlawrev-2752	298	17	new	new	PROPN
inlawrev-2752	298	18	indiana	indiana	PROPN
inlawrev-2752	298	19	statute	statute	PROPN
inlawrev-2752	298	20	provides	provide	VERB
inlawrev-2752	298	21	that	that	SCONJ
inlawrev-2752	298	22	the	the	DET
inlawrev-2752	298	23	character	character	NOUN
inlawrev-2752	298	24	or	or	CCONJ
inlawrev-2752	298	25	kind	kind	NOUN
inlawrev-2752	298	26	of	of	ADP
inlawrev-2752	298	27	judicial	judicial	ADJ
inlawrev-2752	298	28	review	review	NOUN
inlawrev-2752	298	29	to	to	PART
inlawrev-2752	298	30	be	be	AUX
inlawrev-2752	298	31	conducted	conduct	VERB
inlawrev-2752	298	32	by	by	ADP
inlawrev-2752	298	33	the	the	DET
inlawrev-2752	298	34	tax	tax	NOUN
inlawrev-2752	298	35	court	court	NOUN
inlawrev-2752	298	36	shall	shall	AUX
inlawrev-2752	298	37	be	be	AUX
inlawrev-2752	298	38	determined	determine	VERB
inlawrev-2752	298	39	by	by	ADP
inlawrev-2752	298	40	the	the	DET
inlawrev-2752	298	41	statutory	statutory	ADJ
inlawrev-2752	298	42	law	law	NOUN
inlawrev-2752	298	43	governing	govern	VERB
inlawrev-2752	298	44	the	the	DET
inlawrev-2752	298	45	particular	particular	ADJ
inlawrev-2752	298	46	original	original	ADJ
inlawrev-2752	298	47	tax	tax	NOUN
inlawrev-2752	298	48	appeal	appeal	NOUN
inlawrev-2752	298	49	.	.	PUNCT
inlawrev-2752	298	50	^^	^^	PUNCT
inlawrev-2752	299	1	this	this	DET
inlawrev-2752	299	2	provision	provision	NOUN
inlawrev-2752	299	3	is	be	AUX
inlawrev-2752	299	4	especially	especially	ADV
inlawrev-2752	299	5	significant	significant	ADJ
inlawrev-2752	299	6	because	because	SCONJ
inlawrev-2752	299	7	of	of	ADP
inlawrev-2752	299	8	the	the	DET
inlawrev-2752	299	9	existing	exist	VERB
inlawrev-2752	299	10	disparity	disparity	NOUN
inlawrev-2752	299	11	in	in	ADP
inlawrev-2752	299	12	the	the	DET
inlawrev-2752	299	13	character	character	NOUN
inlawrev-2752	299	14	of	of	ADP
inlawrev-2752	299	15	the	the	DET
inlawrev-2752	299	16	procedure	procedure	NOUN
inlawrev-2752	299	17	statutorily	statutorily	ADV
inlawrev-2752	299	18	established	establish	VERB
inlawrev-2752	299	19	for	for	ADP
inlawrev-2752	299	20	appeals	appeal	NOUN
inlawrev-2752	299	21	from	from	ADP
inlawrev-2752	299	22	the	the	DET
inlawrev-2752	299	23	revenue	revenue	NOUN
inlawrev-2752	299	24	department	department	PROPN
inlawrev-2752	299	25	as	as	SCONJ
inlawrev-2752	299	26	compared	compare	VERB
inlawrev-2752	299	27	to	to	ADP
inlawrev-2752	299	28	the	the	DET
inlawrev-2752	299	29	character	character	NOUN
inlawrev-2752	299	30	of	of	ADP
inlawrev-2752	299	31	the	the	DET
inlawrev-2752	299	32	procedure	procedure	NOUN
inlawrev-2752	299	33	statutorily	statutorily	ADV
inlawrev-2752	299	34	established	establish	VERB
inlawrev-2752	299	35	for	for	ADP
inlawrev-2752	299	36	appeals	appeal	NOUN
inlawrev-2752	299	37	from	from	ADP
inlawrev-2752	299	38	the	the	DET
inlawrev-2752	299	39	state	state	NOUN
inlawrev-2752	299	40	tax	tax	NOUN
inlawrev-2752	299	41	board	board	NOUN
inlawrev-2752	299	42	.	.	PUNCT
inlawrev-2752	299	43	^^	^^	PUNCT
inlawrev-2752	300	1	revenue	revenue	NOUN
inlawrev-2752	300	2	department	department	NOUN
inlawrev-2752	300	3	tax	tax	NOUN
inlawrev-2752	300	4	appeals	appeal	NOUN
inlawrev-2752	300	5	are	be	AUX
inlawrev-2752	300	6	statutorily	statutorily	ADV
inlawrev-2752	300	7	denominated	denominate	VERB
inlawrev-2752	300	8	de	de	X
inlawrev-2752	300	9	novo	novo	NOUN
inlawrev-2752	300	10	appeals	appeal	NOUN
inlawrev-2752	300	11	.	.	PUNCT
inlawrev-2752	301	1	^"^	^"^	X
inlawrev-2752	301	2	no	no	DET
inlawrev-2752	301	3	administrative	administrative	ADJ
inlawrev-2752	301	4	record	record	NOUN
inlawrev-2752	301	5	is	be	AUX
inlawrev-2752	301	6	made	make	VERB
inlawrev-2752	301	7	(	(	PUNCT
inlawrev-2752	301	8	and	and	CCONJ
inlawrev-2752	301	9	none	none	NOUN
inlawrev-2752	301	10	is	be	AUX
inlawrev-2752	301	11	required	require	VERB
inlawrev-2752	301	12	)	)	PUNCT
inlawrev-2752	301	13	by	by	ADP
inlawrev-2752	301	14	the	the	DET
inlawrev-2752	301	15	revenue	revenue	NOUN
inlawrev-2752	301	16	department	department	NOUN
inlawrev-2752	301	17	in	in	ADP
inlawrev-2752	301	18	its	its	PRON
inlawrev-2752	301	19	disposition	disposition	NOUN
inlawrev-2752	301	20	of	of	ADP
inlawrev-2752	301	21	tax	tax	NOUN
inlawrev-2752	301	22	refund	refund	NOUN
inlawrev-2752	301	23	claims	claim	NOUN
inlawrev-2752	301	24	.	.	PUNCT
inlawrev-2752	302	1	indeed	indeed	ADV
inlawrev-2752	302	2	,	,	PUNCT
inlawrev-2752	302	3	the	the	DET
inlawrev-2752	302	4	statutory	statutory	ADJ
inlawrev-2752	302	5	procedure	procedure	NOUN
inlawrev-2752	302	6	governing	govern	VERB
inlawrev-2752	302	7	the	the	DET
inlawrev-2752	302	8	department	department	NOUN
inlawrev-2752	302	9	's	's	PART
inlawrev-2752	302	10	disposition	disposition	NOUN
inlawrev-2752	302	11	of	of	ADP
inlawrev-2752	302	12	tax	tax	NOUN
inlawrev-2752	302	13	refund	refund	NOUN
inlawrev-2752	302	14	claims	claim	NOUN
inlawrev-2752	302	15	does	do	AUX
inlawrev-2752	302	16	not	not	PART
inlawrev-2752	302	17	even	even	ADV
inlawrev-2752	302	18	require	require	VERB
inlawrev-2752	302	19	a	a	DET
inlawrev-2752	302	20	hearing	hearing	NOUN
inlawrev-2752	302	21	,	,	PUNCT
inlawrev-2752	302	22	^^	^^	PUNCT
inlawrev-2752	302	23	and	and	CCONJ
inlawrev-2752	302	24	the	the	DET
inlawrev-2752	302	25	department	department	NOUN
inlawrev-2752	302	26	frequently	frequently	ADV
inlawrev-2752	302	27	,	,	PUNCT
inlawrev-2752	302	28	if	if	SCONJ
inlawrev-2752	302	29	not	not	PART
inlawrev-2752	302	30	customarily	customarily	ADV
inlawrev-2752	302	31	,	,	PUNCT
inlawrev-2752	302	32	determines	determine	VERB
inlawrev-2752	302	33	a	a	DET
inlawrev-2752	302	34	refund	refund	NOUN
inlawrev-2752	302	35	claim	claim	NOUN
inlawrev-2752	302	36	without	without	ADP
inlawrev-2752	302	37	a	a	DET
inlawrev-2752	302	38	hearing	hearing	NOUN
inlawrev-2752	302	39	.	.	PUNCT
inlawrev-2752	303	1	commenting	comment	VERB
inlawrev-2752	303	2	on	on	ADP
inlawrev-2752	303	3	this	this	DET
inlawrev-2752	303	4	revenue	revenue	NOUN
inlawrev-2752	303	5	department	department	NOUN
inlawrev-2752	303	6	tax	tax	NOUN
inlawrev-2752	303	7	appeal	appeal	NOUN
inlawrev-2752	303	8	procedure	procedure	NOUN
inlawrev-2752	303	9	,	,	PUNCT
inlawrev-2752	303	10	the	the	DET
inlawrev-2752	303	11	indiana	indiana	PROPN
inlawrev-2752	303	12	court	court	PROPN
inlawrev-2752	303	13	of	of	ADP
inlawrev-2752	303	14	appeals	appeal	NOUN
inlawrev-2752	303	15	,	,	PUNCT
inlawrev-2752	303	16	in	in	ADP
inlawrev-2752	303	17	united	united	PROPN
inlawrev-2752	303	18	artists	artists	PROPN
inlawrev-2752	303	19	theatre	theatre	NOUN
inlawrev-2752	303	20	circuit	circuit	PROPN
inlawrev-2752	303	21	,	,	PUNCT
inlawrev-2752	303	22	inc	inc	PROPN
inlawrev-2752	303	23	.	.	PROPN
inlawrev-2752	303	24	v.	v.	PROPN
inlawrev-2752	303	25	indiana	indiana	PROPN
inlawrev-2752	303	26	department	department	PROPN
inlawrev-2752	303	27	of	of	ADP
inlawrev-2752	303	28	state	state	PROPN
inlawrev-2752	303	29	revenue,^^	revenue,^^	PROPN
inlawrev-2752	303	30	has	have	AUX
inlawrev-2752	303	31	recently	recently	ADV
inlawrev-2752	303	32	said	say	VERB
inlawrev-2752	303	33	:	:	PUNCT
inlawrev-2752	303	34	[	[	X
inlawrev-2752	303	35	t]he	t]he	ADV
inlawrev-2752	303	36	right	right	ADJ
inlawrev-2752	303	37	to	to	ADP
inlawrev-2752	303	38	administrative	administrative	ADJ
inlawrev-2752	303	39	hearing	hearing	NOUN
inlawrev-2752	303	40	is	be	AUX
inlawrev-2752	303	41	discretionary	discretionary	ADJ
inlawrev-2752	303	42	with	with	ADP
inlawrev-2752	303	43	the	the	DET
inlawrev-2752	303	44	department	department	NOUN
inlawrev-2752	303	45	.	.	PUNCT
inlawrev-2752	304	1	furthermore	furthermore	ADV
inlawrev-2752	304	2	,	,	PUNCT
inlawrev-2752	304	3	there	there	PRON
inlawrev-2752	304	4	is	be	VERB
inlawrev-2752	304	5	nothing	nothing	PRON
inlawrev-2752	304	6	within	within	ADP
inlawrev-2752	304	7	the	the	DET
inlawrev-2752	304	8	language	language	NOUN
inlawrev-2752	304	9	of	of	ADP
inlawrev-2752	304	10	the	the	DET
inlawrev-2752	304	11	gross	gross	ADJ
inlawrev-2752	304	12	income	income	NOUN
inlawrev-2752	304	13	tax	tax	NOUN
inlawrev-2752	304	14	act	act	NOUN
inlawrev-2752	304	15	to	to	PART
inlawrev-2752	304	16	indicate	indicate	VERB
inlawrev-2752	304	17	that	that	SCONJ
inlawrev-2752	304	18	the	the	DET
inlawrev-2752	304	19	refund	refund	NOUN
inlawrev-2752	304	20	procedure	procedure	NOUN
inlawrev-2752	304	21	is	be	AUX
inlawrev-2752	304	22	a	a	DET
inlawrev-2752	304	23	review	review	NOUN
inlawrev-2752	304	24	of	of	ADP
inlawrev-2752	304	25	an	an	DET
inlawrev-2752	304	26	administrative	administrative	ADJ
inlawrev-2752	304	27	determination	determination	NOUN
inlawrev-2752	304	28	.	.	PUNCT
inlawrev-2752	305	1	moreover	moreover	ADV
inlawrev-2752	305	2	,	,	PUNCT
inlawrev-2752	305	3	we	we	PRON
inlawrev-2752	305	4	have	have	AUX
inlawrev-2752	305	5	previously	previously	ADV
inlawrev-2752	305	6	reviewed	review	VERB
inlawrev-2752	305	7	the	the	DET
inlawrev-2752	305	8	trial	trial	NOUN
inlawrev-2752	305	9	court	court	NOUN
inlawrev-2752	305	10	's	's	PART
inlawrev-2752	305	11	findings	finding	NOUN
inlawrev-2752	305	12	as	as	ADP
inlawrev-2752	305	13	findings	finding	NOUN
inlawrev-2752	305	14	from	from	ADP
inlawrev-2752	305	15	a	a	DET
inlawrev-2752	305	16	trial	trial	NOUN
inlawrev-2752	305	17	de	de	X
inlawrev-2752	305	18	novo	novo	NOUN
inlawrev-2752	305	19	.	.	PUNCT
inlawrev-2752	306	1	in	in	ADP
inlawrev-2752	306	2	wayne	wayne	PROPN
inlawrev-2752	306	3	pump	pump	PROPN
inlawrev-2752	306	4	co.	co.	PROPN
inlawrev-2752	306	5	v.	v.	ADP
inlawrev-2752	306	6	department	department	PROPN
inlawrev-2752	306	7	of	of	ADP
inlawrev-2752	306	8	treasury	treasury	PROPN
inlawrev-2752	306	9	,	,	PUNCT
inlawrev-2752	306	10	(	(	PUNCT
inlawrev-2752	306	11	1953	1953	NUM
inlawrev-2752	306	12	)	)	PUNCT
inlawrev-2752	306	13	232	232	NUM
inlawrev-2752	306	14	ind	ind	NOUN
inlawrev-2752	306	15	.	.	PUNCT
inlawrev-2752	307	1	147	147	NUM
inlawrev-2752	307	2	,	,	PUNCT
inlawrev-2752	307	3	110	110	NUM
inlawrev-2752	307	4	n.e.2d	n.e.2d	NOUN
inlawrev-2752	307	5	284	284	NUM
inlawrev-2752	307	6	,	,	PUNCT
inlawrev-2752	307	7	the	the	DET
inlawrev-2752	307	8	supreme	supreme	PROPN
inlawrev-2752	307	9	court	court	PROPN
inlawrev-2752	307	10	held	hold	VERB
inlawrev-2752	307	11	it	it	PRON
inlawrev-2752	307	12	was	be	AUX
inlawrev-2752	307	13	the	the	DET
inlawrev-2752	307	14	trial	trial	NOUN
inlawrev-2752	307	15	court	court	NOUN
inlawrev-2752	307	16	's	's	PART
inlawrev-2752	307	17	duty	duty	NOUN
inlawrev-2752	307	18	to	to	PART
inlawrev-2752	307	19	determine	determine	VERB
inlawrev-2752	307	20	the	the	DET
inlawrev-2752	307	21	issues	issue	NOUN
inlawrev-2752	307	22	in	in	ADP
inlawrev-2752	307	23	tax	tax	NOUN
inlawrev-2752	307	24	refund	refund	NOUN
inlawrev-2752	307	25	suits	suit	NOUN
inlawrev-2752	307	26	upon	upon	SCONJ
inlawrev-2752	307	27	the	the	DET
inlawrev-2752	307	28	merits	merit	NOUN
inlawrev-2752	307	29	.	.	PUNCT
inlawrev-2752	307	30	.	.	PUNCT
inlawrev-2752	307	31	.	.	PUNCT
inlawrev-2752	308	1	.^^	.^^	PUNCT
inlawrev-2752	308	2	taxpayers	taxpayer	NOUN
inlawrev-2752	308	3	,	,	PUNCT
inlawrev-2752	308	4	the	the	DET
inlawrev-2752	308	5	department	department	NOUN
inlawrev-2752	308	6	,	,	PUNCT
inlawrev-2752	308	7	and	and	CCONJ
inlawrev-2752	308	8	the	the	DET
inlawrev-2752	308	9	courts	court	NOUN
inlawrev-2752	308	10	have	have	AUX
inlawrev-2752	308	11	accordingly	accordingly	ADV
inlawrev-2752	308	12	approached	approach	VERB
inlawrev-2752	308	13	judicial	judicial	ADJ
inlawrev-2752	308	14	reviews	review	NOUN
inlawrev-2752	308	15	of	of	ADP
inlawrev-2752	308	16	revenue	revenue	NOUN
inlawrev-2752	308	17	department	department	NOUN
inlawrev-2752	308	18	final	final	ADJ
inlawrev-2752	308	19	determinations	determination	NOUN
inlawrev-2752	308	20	as	as	ADP
inlawrev-2752	308	21	a	a	DET
inlawrev-2752	308	22	de	de	X
inlawrev-2752	308	23	novo	novo	NOUN
inlawrev-2752	308	24	fact	fact	NOUN
inlawrev-2752	308	25	-	-	PUNCT
inlawrev-2752	308	26	finding	find	VERB
inlawrev-2752	308	27	process	process	NOUN
inlawrev-2752	308	28	.	.	PUNCT
inlawrev-2752	309	1	conversely	conversely	ADV
inlawrev-2752	309	2	,	,	PUNCT
inlawrev-2752	309	3	court	court	NOUN
inlawrev-2752	309	4	appeals	appeal	NOUN
inlawrev-2752	309	5	from	from	ADP
inlawrev-2752	309	6	the	the	DET
inlawrev-2752	309	7	state	state	NOUN
inlawrev-2752	309	8	tax	tax	NOUN
inlawrev-2752	309	9	board	board	NOUN
inlawrev-2752	309	10	have	have	AUX
inlawrev-2752	309	11	been	be	AUX
inlawrev-2752	309	12	subjected	subject	VERB
inlawrev-2752	309	13	to	to	ADP
inlawrev-2752	309	14	a	a	DET
inlawrev-2752	309	15	much	much	ADV
inlawrev-2752	309	16	narrower	narrow	ADJ
inlawrev-2752	309	17	scope	scope	NOUN
inlawrev-2752	309	18	of	of	ADP
inlawrev-2752	309	19	judicial	judicial	ADJ
inlawrev-2752	309	20	review	review	NOUN
inlawrev-2752	309	21	.	.	PUNCT
inlawrev-2752	310	1	the	the	DET
inlawrev-2752	310	2	principal	principal	ADJ
inlawrev-2752	310	3	reason	reason	NOUN
inlawrev-2752	310	4	for	for	ADP
inlawrev-2752	310	5	this	this	DET
inlawrev-2752	310	6	more	more	ADV
inlawrev-2752	310	7	limited	limited	ADJ
inlawrev-2752	310	8	scope	scope	NOUN
inlawrev-2752	310	9	of	of	ADP
inlawrev-2752	310	10	review	review	NOUN
inlawrev-2752	310	11	is	be	AUX
inlawrev-2752	310	12	that	that	SCONJ
inlawrev-2752	310	13	the	the	DET
inlawrev-2752	310	14	statutory	statutory	ADJ
inlawrev-2752	310	15	procedure	procedure	NOUN
inlawrev-2752	310	16	'	'	PUNCT
inlawrev-2752	310	17	^sec	^sec	NUM
inlawrev-2752	310	18	.	.	PUNCT
inlawrev-2752	311	1	14	14	NUM
inlawrev-2752	311	2	.	.	PUNCT
inlawrev-2752	312	1	with	with	ADP
inlawrev-2752	312	2	respect	respect	NOUN
inlawrev-2752	312	3	to	to	ADP
inlawrev-2752	312	4	determinations	determination	NOUN
inlawrev-2752	312	5	as	as	ADP
inlawrev-2752	312	6	to	to	ADP
inlawrev-2752	312	7	whether	whether	SCONJ
inlawrev-2752	312	8	any	any	DET
inlawrev-2752	312	9	issues	issue	NOUN
inlawrev-2752	312	10	or	or	CCONJ
inlawrev-2752	312	11	evidence	evidence	NOUN
inlawrev-2752	312	12	may	may	AUX
inlawrev-2752	312	13	be	be	AUX
inlawrev-2752	312	14	heard	hear	VERB
inlawrev-2752	312	15	in	in	ADP
inlawrev-2752	312	16	an	an	DET
inlawrev-2752	312	17	original	original	ADJ
inlawrev-2752	312	18	tax	tax	NOUN
inlawrev-2752	312	19	appeal	appeal	NOUN
inlawrev-2752	312	20	that	that	PRON
inlawrev-2752	312	21	was	be	AUX
inlawrev-2752	312	22	not	not	PART
inlawrev-2752	312	23	heard	hear	VERB
inlawrev-2752	312	24	in	in	ADP
inlawrev-2752	312	25	the	the	DET
inlawrev-2752	312	26	administrative	administrative	ADJ
inlawrev-2752	312	27	hearing	hearing	NOUN
inlawrev-2752	312	28	or	or	CCONJ
inlawrev-2752	312	29	proceeding	proceeding	NOUN
inlawrev-2752	312	30	,	,	PUNCT
inlawrev-2752	312	31	the	the	DET
inlawrev-2752	312	32	tax	tax	NOUN
inlawrev-2752	312	33	court	court	NOUN
inlawrev-2752	312	34	is	be	AUX
inlawrev-2752	312	35	governed	govern	VERB
inlawrev-2752	312	36	by	by	ADP
inlawrev-2752	312	37	the	the	DET
inlawrev-2752	312	38	law	law	NOUN
inlawrev-2752	312	39	that	that	PRON
inlawrev-2752	312	40	applied	apply	VERB
inlawrev-2752	312	41	before	before	ADP
inlawrev-2752	312	42	the	the	DET
inlawrev-2752	312	43	creation	creation	NOUN
inlawrev-2752	312	44	of	of	ADP
inlawrev-2752	312	45	the	the	DET
inlawrev-2752	312	46	tax	tax	NOUN
inlawrev-2752	312	47	court	court	NOUN
inlawrev-2752	312	48	to	to	ADP
inlawrev-2752	312	49	appeals	appeal	NOUN
inlawrev-2752	312	50	to	to	ADP
inlawrev-2752	312	51	trial	trial	NOUN
inlawrev-2752	312	52	courts	court	NOUN
inlawrev-2752	312	53	of	of	ADP
inlawrev-2752	312	54	final	final	ADJ
inlawrev-2752	312	55	determinations	determination	NOUN
inlawrev-2752	312	56	made	make	VERB
inlawrev-2752	312	57	by	by	ADP
inlawrev-2752	312	58	the	the	DET
inlawrev-2752	312	59	department	department	PROPN
inlawrev-2752	312	60	of	of	ADP
inlawrev-2752	312	61	state	state	PROPN
inlawrev-2752	312	62	revenue	revenue	NOUN
inlawrev-2752	312	63	and	and	CCONJ
inlawrev-2752	312	64	the	the	DET
inlawrev-2752	312	65	state	state	NOUN
inlawrev-2752	312	66	board	board	NOUN
inlawrev-2752	312	67	of	of	ADP
inlawrev-2752	312	68	tax	tax	NOUN
inlawrev-2752	312	69	commissioners	commissioner	NOUN
inlawrev-2752	312	70	.	.	PUNCT
inlawrev-2752	313	1	ind	ind	PROPN
inlawrev-2752	313	2	.	.	PUNCT
inlawrev-2752	314	1	code	code	PROPN
inlawrev-2752	314	2	§	§	PROPN
inlawrev-2752	314	3	33	33	NUM
inlawrev-2752	314	4	-	-	SYM
inlawrev-2752	314	5	3	3	NUM
inlawrev-2752	314	6	-	-	PUNCT
inlawrev-2752	314	7	5	5	NUM
inlawrev-2752	314	8	-	-	SYM
inlawrev-2752	314	9	14	14	NUM
inlawrev-2752	314	10	(	(	PUNCT
inlawrev-2752	314	11	supp	supp	PROPN
inlawrev-2752	314	12	.	.	PUNCT
inlawrev-2752	314	13	1986	1986	NUM
inlawrev-2752	314	14	)	)	PUNCT
inlawrev-2752	314	15	.	.	PUNCT
inlawrev-2752	315	1	''	''	PUNCT
inlawrev-2752	315	2	compare	compare	VERB
inlawrev-2752	315	3	ind	ind	PROPN
inlawrev-2752	315	4	.	.	PUNCT
inlawrev-2752	316	1	code	code	PROPN
inlawrev-2752	316	2	§	§	PROPN
inlawrev-2752	316	3	6	6	NUM
inlawrev-2752	316	4	-	-	SYM
inlawrev-2752	316	5	8.1	8.1	NUM
inlawrev-2752	316	6	-	-	PUNCT
inlawrev-2752	316	7	9	9	NUM
inlawrev-2752	316	8	-	-	SYM
inlawrev-2752	316	9	1	1	NUM
inlawrev-2752	316	10	(	(	PUNCT
inlawrev-2752	316	11	supp	supp	NOUN
inlawrev-2752	316	12	.	.	PUNCT
inlawrev-2752	316	13	1986	1986	NUM
inlawrev-2752	316	14	)	)	PUNCT
inlawrev-2752	316	15	with	with	ADP
inlawrev-2752	316	16	ind	ind	PROPN
inlawrev-2752	316	17	.	.	PUNCT
inlawrev-2752	317	1	code	code	PROPN
inlawrev-2752	317	2	§	§	PROPN
inlawrev-2752	317	3	6	6	NUM
inlawrev-2752	317	4	-	-	SYM
inlawrev-2752	317	5	1.1	1.1	NUM
inlawrev-2752	317	6	-	-	PUNCT
inlawrev-2752	317	7	15	15	NUM
inlawrev-2752	317	8	-	-	SYM
inlawrev-2752	317	9	4	4	NUM
inlawrev-2752	317	10	(	(	PUNCT
inlawrev-2752	317	11	1982	1982	NUM
inlawrev-2752	317	12	)	)	PUNCT
inlawrev-2752	317	13	.	.	PUNCT
inlawrev-2752	318	1	^^ind	^^ind	X
inlawrev-2752	318	2	.	.	PUNCT
inlawrev-2752	319	1	code	code	PROPN
inlawrev-2752	319	2	§	§	PROPN
inlawrev-2752	319	3	6	6	NUM
inlawrev-2752	319	4	-	-	SYM
inlawrev-2752	319	5	8.1	8.1	NUM
inlawrev-2752	319	6	-	-	PUNCT
inlawrev-2752	319	7	9	9	NUM
inlawrev-2752	319	8	-	-	PUNCT
inlawrev-2752	319	9	l(d	l(d	ADJ
inlawrev-2752	319	10	)	)	PUNCT
inlawrev-2752	319	11	(	(	PUNCT
inlawrev-2752	319	12	supp	supp	PROPN
inlawrev-2752	319	13	.	.	PUNCT
inlawrev-2752	319	14	1986	1986	NUM
inlawrev-2752	319	15	)	)	PUNCT
inlawrev-2752	319	16	.	.	PUNCT
inlawrev-2752	320	1	''	''	PUNCT
inlawrev-2752	320	2	i	i	PRON
inlawrev-2752	320	3	d.	d.	PROPN
inlawrev-2752	320	4	§	§	PROPN
inlawrev-2752	320	5	6	6	NUM
inlawrev-2752	320	6	-	-	SYM
inlawrev-2752	320	7	8.1	8.1	NUM
inlawrev-2752	320	8	-	-	PUNCT
inlawrev-2752	320	9	9	9	NUM
inlawrev-2752	320	10	-	-	SYM
inlawrev-2752	320	11	1	1	NUM
inlawrev-2752	320	12	.	.	PUNCT
inlawrev-2752	321	1	m59	m59	PROPN
inlawrev-2752	321	2	n.e.2d	n.e.2d	NOUN
inlawrev-2752	321	3	754	754	NUM
inlawrev-2752	321	4	(	(	PUNCT
inlawrev-2752	321	5	ind	ind	NOUN
inlawrev-2752	321	6	.	.	PUNCT
inlawrev-2752	322	1	ct	ct	PROPN
inlawrev-2752	322	2	.	.	PUNCT
inlawrev-2752	323	1	app	app	PROPN
inlawrev-2752	323	2	.	.	PROPN
inlawrev-2752	323	3	1984	1984	NUM
inlawrev-2752	323	4	)	)	PUNCT
inlawrev-2752	323	5	.	.	PUNCT
inlawrev-2752	324	1	''	''	PUNCT
inlawrev-2752	325	1	i	i	PRON
inlawrev-2752	325	2	d.	d.	PROPN
inlawrev-2752	325	3	at	at	ADP
inlawrev-2752	325	4	759	759	NUM
inlawrev-2752	325	5	(	(	PUNCT
inlawrev-2752	325	6	citations	citation	NOUN
inlawrev-2752	325	7	omitted	omit	VERB
inlawrev-2752	325	8	)	)	PUNCT
inlawrev-2752	325	9	.	.	PUNCT
inlawrev-2752	326	1	374	374	NUM
inlawrev-2752	326	2	indiana	indiana	PROPN
inlawrev-2752	326	3	law	law	PROPN
inlawrev-2752	326	4	review	review	NOUN
inlawrev-2752	326	5	[	[	X
inlawrev-2752	326	6	vol	vol	NOUN
inlawrev-2752	326	7	.	.	PUNCT
inlawrev-2752	326	8	20:361	20:361	NUM
inlawrev-2752	326	9	for	for	ADP
inlawrev-2752	326	10	the	the	DET
inlawrev-2752	326	11	administrative	administrative	ADJ
inlawrev-2752	326	12	determination	determination	NOUN
inlawrev-2752	326	13	of	of	ADP
inlawrev-2752	326	14	assessment	assessment	NOUN
inlawrev-2752	326	15	challenges	challenge	NOUN
inlawrev-2752	326	16	requires	require	VERB
inlawrev-2752	326	17	the	the	DET
inlawrev-2752	326	18	state	state	NOUN
inlawrev-2752	326	19	tax	tax	NOUN
inlawrev-2752	326	20	board	board	NOUN
inlawrev-2752	326	21	to	to	PART
inlawrev-2752	326	22	hold	hold	VERB
inlawrev-2752	326	23	a	a	DET
inlawrev-2752	326	24	hearing	hearing	NOUN
inlawrev-2752	326	25	,	,	PUNCT
inlawrev-2752	326	26	with	with	ADP
inlawrev-2752	326	27	at	at	ADV
inlawrev-2752	326	28	least	least	ADV
inlawrev-2752	326	29	ten	ten	NUM
inlawrev-2752	326	30	days	day	NOUN
inlawrev-2752	326	31	notice	notice	VERB
inlawrev-2752	326	32	to	to	ADP
inlawrev-2752	326	33	the	the	DET
inlawrev-2752	326	34	taxpayer	taxpayer	NOUN
inlawrev-2752	326	35	,	,	PUNCT
inlawrev-2752	326	36	and	and	CCONJ
inlawrev-2752	326	37	then	then	ADV
inlawrev-2752	326	38	to	to	PART
inlawrev-2752	326	39	render	render	VERB
inlawrev-2752	326	40	its	its	PRON
inlawrev-2752	326	41	decision	decision	NOUN
inlawrev-2752	326	42	after	after	ADP
inlawrev-2752	326	43	the	the	PRON
inlawrev-2752	326	44	hearing.^^	hearing.^^	NOUN
inlawrev-2752	326	45	stressing	stress	VERB
inlawrev-2752	326	46	the	the	DET
inlawrev-2752	326	47	existence	existence	NOUN
inlawrev-2752	326	48	of	of	ADP
inlawrev-2752	326	49	this	this	DET
inlawrev-2752	326	50	administrative	administrative	ADJ
inlawrev-2752	326	51	hearing	hearing	NOUN
inlawrev-2752	326	52	requirement	requirement	NOUN
inlawrev-2752	326	53	,	,	PUNCT
inlawrev-2752	326	54	the	the	DET
inlawrev-2752	326	55	indiana	indiana	PROPN
inlawrev-2752	326	56	court	court	PROPN
inlawrev-2752	326	57	of	of	ADP
inlawrev-2752	326	58	appeals	appeals	PROPN
inlawrev-2752	326	59	has	have	AUX
inlawrev-2752	326	60	emphasized	emphasize	VERB
inlawrev-2752	326	61	that	that	SCONJ
inlawrev-2752	326	62	in	in	ADP
inlawrev-2752	326	63	appeals	appeal	NOUN
inlawrev-2752	326	64	from	from	ADP
inlawrev-2752	326	65	the	the	DET
inlawrev-2752	326	66	state	state	NOUN
inlawrev-2752	326	67	tax	tax	NOUN
inlawrev-2752	326	68	board	board	NOUN
inlawrev-2752	326	69	,	,	PUNCT
inlawrev-2752	326	70	the	the	DET
inlawrev-2752	326	71	taxpayer	taxpayer	NOUN
inlawrev-2752	326	72	is	be	AUX
inlawrev-2752	326	73	confined	confine	VERB
inlawrev-2752	326	74	to	to	ADP
inlawrev-2752	326	75	the	the	DET
inlawrev-2752	326	76	matters	matter	NOUN
inlawrev-2752	326	77	presented	present	VERB
inlawrev-2752	326	78	to	to	ADP
inlawrev-2752	326	79	the	the	DET
inlawrev-2752	326	80	state	state	NOUN
inlawrev-2752	326	81	tax	tax	NOUN
inlawrev-2752	326	82	board.^^	board.^^	NOUN
inlawrev-2752	326	83	this	this	DET
inlawrev-2752	326	84	more	more	ADV
inlawrev-2752	326	85	limited	limited	ADJ
inlawrev-2752	326	86	scope	scope	NOUN
inlawrev-2752	326	87	of	of	ADP
inlawrev-2752	326	88	judicial	judicial	ADJ
inlawrev-2752	326	89	review	review	NOUN
inlawrev-2752	326	90	was	be	AUX
inlawrev-2752	326	91	described	describe	VERB
inlawrev-2752	326	92	as	as	SCONJ
inlawrev-2752	326	93	follows	follow	VERB
inlawrev-2752	326	94	:	:	PUNCT
inlawrev-2752	326	95	we	we	PRON
inlawrev-2752	326	96	conclude	conclude	VERB
inlawrev-2752	326	97	that	that	PRON
inlawrev-2752	326	98	.	.	PUNCT
inlawrev-2752	326	99	.	.	PUNCT
inlawrev-2752	326	100	.	.	PUNCT
inlawrev-2752	327	1	only	only	ADV
inlawrev-2752	327	2	those	those	DET
inlawrev-2752	327	3	witnesses	witness	NOUN
inlawrev-2752	327	4	who	who	PRON
inlawrev-2752	327	5	testified	testify	VERB
inlawrev-2752	327	6	at	at	ADP
inlawrev-2752	327	7	the	the	DET
inlawrev-2752	327	8	board	board	NOUN
inlawrev-2752	327	9	's	's	PART
inlawrev-2752	327	10	hearing	hearing	NOUN
inlawrev-2752	327	11	may	may	AUX
inlawrev-2752	327	12	testify	testify	VERB
inlawrev-2752	327	13	at	at	ADP
inlawrev-2752	327	14	the	the	DET
inlawrev-2752	327	15	judicial	judicial	ADJ
inlawrev-2752	327	16	review	review	NOUN
inlawrev-2752	327	17	hearing	hearing	NOUN
inlawrev-2752	327	18	,	,	PUNCT
inlawrev-2752	327	19	and	and	CCONJ
inlawrev-2752	327	20	they	they	PRON
inlawrev-2752	327	21	may	may	AUX
inlawrev-2752	327	22	testify	testify	VERB
inlawrev-2752	327	23	only	only	ADV
inlawrev-2752	327	24	to	to	ADP
inlawrev-2752	327	25	those	those	DET
inlawrev-2752	327	26	facts	fact	NOUN
inlawrev-2752	327	27	to	to	PART
inlawrev-2752	327	28	which	which	PRON
inlawrev-2752	327	29	they	they	PRON
inlawrev-2752	327	30	testified	testify	VERB
inlawrev-2752	327	31	at	at	ADP
inlawrev-2752	327	32	the	the	DET
inlawrev-2752	327	33	board	board	NOUN
inlawrev-2752	327	34	's	's	PART
inlawrev-2752	327	35	hearing	hearing	NOUN
inlawrev-2752	327	36	.	.	PUNCT
inlawrev-2752	328	1	similarly	similarly	ADV
inlawrev-2752	328	2	,	,	PUNCT
inlawrev-2752	328	3	only	only	ADV
inlawrev-2752	328	4	those	those	DET
inlawrev-2752	328	5	exhibits	exhibit	NOUN
inlawrev-2752	328	6	introduced	introduce	VERB
inlawrev-2752	328	7	at	at	ADP
inlawrev-2752	328	8	the	the	DET
inlawrev-2752	328	9	board	board	NOUN
inlawrev-2752	328	10	's	's	PART
inlawrev-2752	328	11	hearing	hearing	NOUN
inlawrev-2752	328	12	may	may	AUX
inlawrev-2752	328	13	be	be	AUX
inlawrev-2752	328	14	introduced	introduce	VERB
inlawrev-2752	328	15	on	on	ADP
inlawrev-2752	328	16	judicial	judicial	ADJ
inlawrev-2752	328	17	review.^^	review.^^	NOUN
inlawrev-2752	328	18	the	the	DET
inlawrev-2752	328	19	preservation	preservation	NOUN
inlawrev-2752	328	20	of	of	ADP
inlawrev-2752	328	21	these	these	DET
inlawrev-2752	328	22	two	two	NUM
inlawrev-2752	328	23	distinct	distinct	ADJ
inlawrev-2752	328	24	judicial	judicial	ADJ
inlawrev-2752	328	25	review	review	NOUN
inlawrev-2752	328	26	procedures	procedure	NOUN
inlawrev-2752	328	27	is	be	AUX
inlawrev-2752	328	28	desirable	desirable	ADJ
inlawrev-2752	328	29	.	.	PUNCT
inlawrev-2752	329	1	but	but	CCONJ
inlawrev-2752	329	2	taxpayers	taxpayer	NOUN
inlawrev-2752	329	3	and	and	CCONJ
inlawrev-2752	329	4	taxpayers	taxpayer	NOUN
inlawrev-2752	329	5	'	'	PART
inlawrev-2752	329	6	counsel	counsel	NOUN
inlawrev-2752	329	7	must	must	AUX
inlawrev-2752	329	8	remain	remain	VERB
inlawrev-2752	329	9	especially	especially	ADV
inlawrev-2752	329	10	alert	alert	ADJ
inlawrev-2752	329	11	to	to	ADP
inlawrev-2752	329	12	the	the	DET
inlawrev-2752	329	13	necessity	necessity	NOUN
inlawrev-2752	329	14	to	to	PART
inlawrev-2752	329	15	make	make	VERB
inlawrev-2752	329	16	a	a	DET
inlawrev-2752	329	17	complete	complete	ADJ
inlawrev-2752	329	18	factual	factual	ADJ
inlawrev-2752	329	19	record	record	NOUN
inlawrev-2752	329	20	in	in	ADP
inlawrev-2752	329	21	proceedings	proceeding	NOUN
inlawrev-2752	329	22	before	before	ADP
inlawrev-2752	329	23	the	the	DET
inlawrev-2752	329	24	state	state	NOUN
inlawrev-2752	329	25	tax	tax	NOUN
inlawrev-2752	329	26	board	board	NOUN
inlawrev-2752	329	27	because	because	SCONJ
inlawrev-2752	329	28	that	that	DET
inlawrev-2752	329	29	record	record	NOUN
inlawrev-2752	329	30	will	will	AUX
inlawrev-2752	329	31	govern	govern	VERB
inlawrev-2752	329	32	the	the	DET
inlawrev-2752	329	33	scope	scope	NOUN
inlawrev-2752	329	34	of	of	ADP
inlawrev-2752	329	35	the	the	DET
inlawrev-2752	329	36	tax	tax	NOUN
inlawrev-2752	329	37	court	court	NOUN
inlawrev-2752	329	38	's	's	PART
inlawrev-2752	329	39	judicial	judicial	ADJ
inlawrev-2752	329	40	review	review	NOUN
inlawrev-2752	329	41	of	of	ADP
inlawrev-2752	329	42	the	the	DET
inlawrev-2752	329	43	tax	tax	NOUN
inlawrev-2752	329	44	board	board	NOUN
inlawrev-2752	329	45	's	's	PART
inlawrev-2752	329	46	final	final	ADJ
inlawrev-2752	329	47	determination	determination	NOUN
inlawrev-2752	329	48	.	.	PUNCT
inlawrev-2752	330	1	d.	d.	PROPN
inlawrev-2752	330	2	the	the	DET
inlawrev-2752	330	3	tax	tax	NOUN
inlawrev-2752	330	4	court	court	NOUN
inlawrev-2752	330	5	's	's	PART
inlawrev-2752	330	6	authority	authority	NOUN
inlawrev-2752	330	7	to	to	PART
inlawrev-2752	330	8	enjoin	enjoin	VERB
inlawrev-2752	330	9	the	the	DET
inlawrev-2752	330	10	collection	collection	NOUN
inlawrev-2752	330	11	of	of	ADP
inlawrev-2752	330	12	tax	tax	PROPN
inlawrev-2752	330	13	indiana	indiana	PROPN
inlawrev-2752	330	14	code	code	PROPN
inlawrev-2752	330	15	section	section	PROPN
inlawrev-2752	330	16	33	33	NUM
inlawrev-2752	330	17	-	-	SYM
inlawrev-2752	330	18	3	3	NUM
inlawrev-2752	330	19	-	-	SYM
inlawrev-2752	330	20	5	5	NUM
inlawrev-2752	330	21	-	-	SYM
inlawrev-2752	330	22	11	11	NUM
inlawrev-2752	330	23	now	now	ADV
inlawrev-2752	330	24	provides	provide	VERB
inlawrev-2752	330	25	that	that	SCONJ
inlawrev-2752	330	26	a	a	DET
inlawrev-2752	330	27	taxpayer	taxpayer	NOUN
inlawrev-2752	330	28	who	who	PRON
inlawrev-2752	330	29	wishes	wish	VERB
inlawrev-2752	330	30	to	to	PART
inlawrev-2752	330	31	enjoin	enjoin	VERB
inlawrev-2752	330	32	the	the	DET
inlawrev-2752	330	33	collection	collection	NOUN
inlawrev-2752	330	34	of	of	ADP
inlawrev-2752	330	35	tax	tax	NOUN
inlawrev-2752	330	36	pending	pende	VERB
inlawrev-2752	330	37	the	the	DET
inlawrev-2752	330	38	original	original	ADJ
inlawrev-2752	330	39	tax	tax	NOUN
inlawrev-2752	330	40	appeal	appeal	NOUN
inlawrev-2752	330	41	may	may	AUX
inlawrev-2752	330	42	petition	petition	VERB
inlawrev-2752	330	43	the	the	DET
inlawrev-2752	330	44	tax	tax	NOUN
inlawrev-2752	330	45	court	court	NOUN
inlawrev-2752	330	46	for	for	ADP
inlawrev-2752	330	47	such	such	ADJ
inlawrev-2752	330	48	relief.^	relief.^	PROPN
inlawrev-2752	330	49	'	'	PUNCT
inlawrev-2752	330	50	the	the	DET
inlawrev-2752	330	51	petition	petition	NOUN
inlawrev-2752	330	52	must	must	AUX
inlawrev-2752	330	53	set	set	VERB
inlawrev-2752	330	54	forth	forth	ADP
inlawrev-2752	330	55	a	a	DET
inlawrev-2752	330	56	summary	summary	NOUN
inlawrev-2752	330	57	of	of	ADP
inlawrev-2752	330	58	the	the	DET
inlawrev-2752	330	59	issues	issue	NOUN
inlawrev-2752	330	60	and	and	CCONJ
inlawrev-2752	330	61	a	a	DET
inlawrev-2752	330	62	statement	statement	NOUN
inlawrev-2752	330	63	of	of	ADP
inlawrev-2752	330	64	the	the	DET
inlawrev-2752	330	65	equitable	equitable	ADJ
inlawrev-2752	330	66	considerations	consideration	NOUN
inlawrev-2752	330	67	for	for	ADP
inlawrev-2752	330	68	which	which	PRON
inlawrev-2752	330	69	the	the	DET
inlawrev-2752	330	70	tax	tax	NOUN
inlawrev-2752	330	71	court	court	NOUN
inlawrev-2752	330	72	should	should	AUX
inlawrev-2752	330	73	enjoin	enjoin	VERB
inlawrev-2752	330	74	collection	collection	NOUN
inlawrev-2752	330	75	of	of	ADP
inlawrev-2752	330	76	the	the	DET
inlawrev-2752	330	77	tax.^^	tax.^^	X
inlawrev-2752	330	78	however	however	ADV
inlawrev-2752	330	79	,	,	PUNCT
inlawrev-2752	330	80	the	the	DET
inlawrev-2752	330	81	tax	tax	NOUN
inlawrev-2752	330	82	court	court	NOUN
inlawrev-2752	330	83	may	may	AUX
inlawrev-2752	330	84	enjoin	enjoin	VERB
inlawrev-2752	330	85	collection	collection	NOUN
inlawrev-2752	330	86	only	only	ADV
inlawrev-2752	330	87	if	if	SCONJ
inlawrev-2752	330	88	the	the	DET
inlawrev-2752	330	89	court	court	NOUN
inlawrev-2752	330	90	finds	find	VERB
inlawrev-2752	330	91	:	:	PUNCT
inlawrev-2752	330	92	(	(	PUNCT
inlawrev-2752	330	93	1	1	X
inlawrev-2752	330	94	)	)	PUNCT
inlawrev-2752	330	95	the	the	DET
inlawrev-2752	330	96	issues	issue	NOUN
inlawrev-2752	330	97	raised	raise	VERB
inlawrev-2752	330	98	by	by	ADP
inlawrev-2752	330	99	the	the	DET
inlawrev-2752	330	100	original	original	ADJ
inlawrev-2752	330	101	tax	tax	NOUN
inlawrev-2752	330	102	appeal	appeal	NOUN
inlawrev-2752	330	103	are	be	AUX
inlawrev-2752	330	104	substantial	substantial	ADJ
inlawrev-2752	330	105	;	;	PUNCT
inlawrev-2752	330	106	(	(	PUNCT
inlawrev-2752	330	107	2	2	X
inlawrev-2752	330	108	)	)	PUNCT
inlawrev-2752	330	109	the	the	DET
inlawrev-2752	330	110	petitioner	petitioner	NOUN
inlawrev-2752	330	111	has	have	VERB
inlawrev-2752	330	112	a	a	DET
inlawrev-2752	330	113	reasonable	reasonable	ADJ
inlawrev-2752	330	114	opportunity	opportunity	NOUN
inlawrev-2752	330	115	to	to	PART
inlawrev-2752	330	116	prevail	prevail	VERB
inlawrev-2752	330	117	in	in	ADP
inlawrev-2752	330	118	the	the	DET
inlawrev-2752	330	119	original	original	ADJ
inlawrev-2752	330	120	tax	tax	NOUN
inlawrev-2752	330	121	appeal	appeal	NOUN
inlawrev-2752	330	122	;	;	PUNCT
inlawrev-2752	330	123	and	and	CCONJ
inlawrev-2752	330	124	(	(	PUNCT
inlawrev-2752	330	125	3	3	X
inlawrev-2752	330	126	)	)	PUNCT
inlawrev-2752	330	127	the	the	DET
inlawrev-2752	330	128	equitable	equitable	ADJ
inlawrev-2752	330	129	considerations	consideration	NOUN
inlawrev-2752	330	130	favoring	favor	VERB
inlawrev-2752	330	131	the	the	DET
inlawrev-2752	330	132	enjoining	enjoining	NOUN
inlawrev-2752	330	133	of	of	ADP
inlawrev-2752	330	134	the	the	DET
inlawrev-2752	330	135	collection	collection	NOUN
inlawrev-2752	330	136	of	of	ADP
inlawrev-2752	330	137	the	the	DET
inlawrev-2752	330	138	tax	tax	NOUN
inlawrev-2752	330	139	outweigh	outweigh	VERB
inlawrev-2752	330	140	the	the	DET
inlawrev-2752	330	141	state	state	NOUN
inlawrev-2752	330	142	's	's	PART
inlawrev-2752	330	143	interests	interest	NOUN
inlawrev-2752	330	144	in	in	ADP
inlawrev-2752	330	145	collecting	collect	VERB
inlawrev-2752	330	146	the	the	DET
inlawrev-2752	330	147	tax	tax	NOUN
inlawrev-2752	330	148	pending	pende	VERB
inlawrev-2752	330	149	the	the	DET
inlawrev-2752	330	150	original	original	ADJ
inlawrev-2752	330	151	tax	tax	NOUN
inlawrev-2752	330	152	appeal	appeal	NOUN
inlawrev-2752	330	153	.	.	PUNCT
inlawrev-2752	331	1	^"^	^"^	X
inlawrev-2752	331	2	this	this	DET
inlawrev-2752	331	3	provision	provision	NOUN
inlawrev-2752	331	4	was	be	AUX
inlawrev-2752	331	5	a	a	DET
inlawrev-2752	331	6	last	last	ADJ
inlawrev-2752	331	7	minute	minute	NOUN
inlawrev-2752	331	8	insertion	insertion	NOUN
inlawrev-2752	331	9	by	by	ADP
inlawrev-2752	331	10	the	the	DET
inlawrev-2752	331	11	legislature	legislature	NOUN
inlawrev-2752	331	12	in	in	ADP
inlawrev-2752	331	13	the	the	DET
inlawrev-2752	331	14	^«lnd	^«lnd	NUM
inlawrev-2752	331	15	.	.	PUNCT
inlawrev-2752	332	1	code	code	PROPN
inlawrev-2752	332	2	§	§	PROPN
inlawrev-2752	332	3	6	6	NUM
inlawrev-2752	332	4	-	-	SYM
inlawrev-2752	332	5	1.1	1.1	NUM
inlawrev-2752	332	6	-	-	PUNCT
inlawrev-2752	332	7	5	5	NUM
inlawrev-2752	332	8	-	-	SYM
inlawrev-2752	332	9	4	4	NUM
inlawrev-2752	332	10	(	(	PUNCT
inlawrev-2752	332	11	1982	1982	NUM
inlawrev-2752	332	12	)	)	PUNCT
inlawrev-2752	332	13	.	.	PUNCT
inlawrev-2752	333	1	see	see	VERB
inlawrev-2752	333	2	whirlpool	whirlpool	PROPN
inlawrev-2752	333	3	corp	corp	PROPN
inlawrev-2752	333	4	.	.	PROPN
inlawrev-2752	334	1	v.	v.	ADP
inlawrev-2752	334	2	state	state	PROPN
inlawrev-2752	334	3	bd	bd	PROPN
inlawrev-2752	334	4	.	.	PROPN
inlawrev-2752	334	5	of	of	ADP
inlawrev-2752	334	6	tax	tax	NOUN
inlawrev-2752	334	7	comm'rs	comm'rs	NOUN
inlawrev-2752	334	8	.	.	PUNCT
inlawrev-2752	335	1	,	,	PUNCT
inlawrev-2752	335	2	167	167	NUM
inlawrev-2752	335	3	ind	ind	NOUN
inlawrev-2752	335	4	.	.	PUNCT
inlawrev-2752	336	1	app	app	PROPN
inlawrev-2752	336	2	.	.	PROPN
inlawrev-2752	337	1	216	216	NUM
inlawrev-2752	337	2	,	,	PUNCT
inlawrev-2752	337	3	338	338	NUM
inlawrev-2752	337	4	n.e.2d	n.e.2d	NOUN
inlawrev-2752	337	5	501	501	NUM
inlawrev-2752	337	6	(	(	PUNCT
inlawrev-2752	337	7	1975	1975	NUM
inlawrev-2752	337	8	)	)	PUNCT
inlawrev-2752	337	9	.	.	PUNCT
inlawrev-2752	338	1	^^state	^^state	PROPN
inlawrev-2752	339	1	bd	bd	PROPN
inlawrev-2752	339	2	.	.	PROPN
inlawrev-2752	339	3	of	of	ADP
inlawrev-2752	339	4	tax	tax	NOUN
inlawrev-2752	339	5	comm'rs	comm'rs	NOUN
inlawrev-2752	339	6	.	.	PUNCT
inlawrev-2752	340	1	v.	v.	ADP
inlawrev-2752	340	2	catling	catle	VERB
inlawrev-2752	340	3	gun	gun	NOUN
inlawrev-2752	340	4	club	club	PROPN
inlawrev-2752	340	5	,	,	PUNCT
inlawrev-2752	340	6	inc	inc	PROPN
inlawrev-2752	340	7	.	.	PROPN
inlawrev-2752	340	8	,	,	PUNCT
inlawrev-2752	340	9	420	420	NUM
inlawrev-2752	340	10	n.e.2d	n.e.2d	NOUN
inlawrev-2752	340	11	1324	1324	NUM
inlawrev-2752	340	12	(	(	PUNCT
inlawrev-2752	340	13	ind	ind	NOUN
inlawrev-2752	340	14	.	.	PUNCT
inlawrev-2752	341	1	ct	ct	PROPN
inlawrev-2752	341	2	.	.	PUNCT
inlawrev-2752	342	1	app	app	PROPN
inlawrev-2752	342	2	.	.	PROPN
inlawrev-2752	342	3	1981	1981	NUM
inlawrev-2752	342	4	)	)	PUNCT
inlawrev-2752	342	5	.	.	PUNCT
inlawrev-2752	343	1	«	«	PUNCT
inlawrev-2752	343	2	°	°	ADP
inlawrev-2752	343	3	m	m	PROPN
inlawrev-2752	343	4	at	at	ADP
inlawrev-2752	343	5	1328	1328	NUM
inlawrev-2752	343	6	.	.	PUNCT
inlawrev-2752	344	1	«	«	PUNCT
inlawrev-2752	344	2	'	'	PUNCT
inlawrev-2752	344	3	lnd	lnd	NOUN
inlawrev-2752	344	4	.	.	PUNCT
inlawrev-2752	344	5	code	code	PROPN
inlawrev-2752	344	6	§	§	PROPN
inlawrev-2752	344	7	33	33	NUM
inlawrev-2752	344	8	-	-	SYM
inlawrev-2752	344	9	3	3	NUM
inlawrev-2752	344	10	-	-	PUNCT
inlawrev-2752	344	11	5	5	NUM
inlawrev-2752	344	12	-	-	PUNCT
inlawrev-2752	344	13	ll(b	ll(b	NOUN
inlawrev-2752	344	14	)	)	PUNCT
inlawrev-2752	344	15	(	(	PUNCT
inlawrev-2752	344	16	supp	supp	PROPN
inlawrev-2752	344	17	.	.	PUNCT
inlawrev-2752	344	18	1986	1986	NUM
inlawrev-2752	344	19	)	)	PUNCT
inlawrev-2752	344	20	.	.	PUNCT
inlawrev-2752	345	1	'	'	PUNCT
inlawrev-2752	345	2	ud	ud	INTJ
inlawrev-2752	345	3	.	.	PUNCT
inlawrev-2752	346	1	§	§	PROPN
inlawrev-2752	346	2	33	33	NUM
inlawrev-2752	346	3	-	-	SYM
inlawrev-2752	346	4	3	3	NUM
inlawrev-2752	346	5	-	-	SYM
inlawrev-2752	346	6	5	5	NUM
inlawrev-2752	346	7	-	-	SYM
inlawrev-2752	346	8	1	1	NUM
inlawrev-2752	346	9	1(c	1(c	NUM
inlawrev-2752	346	10	)	)	PUNCT
inlawrev-2752	346	11	.	.	PUNCT
inlawrev-2752	347	1	'	'	PUNCT
inlawrev-2752	347	2	^id	^id	PROPN
inlawrev-2752	347	3	.	.	PUNCT
inlawrev-2752	348	1	§	§	PROPN
inlawrev-2752	348	2	33	33	NUM
inlawrev-2752	348	3	-	-	SYM
inlawrev-2752	348	4	3	3	NUM
inlawrev-2752	348	5	-	-	SYM
inlawrev-2752	348	6	5	5	NUM
inlawrev-2752	348	7	-	-	SYM
inlawrev-2752	348	8	1	1	NUM
inlawrev-2752	348	9	1(a	1(a	NUM
inlawrev-2752	348	10	)	)	PUNCT
inlawrev-2752	348	11	.	.	PUNCT
inlawrev-2752	349	1	1987	1987	NUM
inlawrev-2752	349	2	]	]	PUNCT
inlawrev-2752	350	1	taxation	taxation	NOUN
inlawrev-2752	350	2	375	375	NUM
inlawrev-2752	350	3	tax	tax	NOUN
inlawrev-2752	350	4	court	court	NOUN
inlawrev-2752	350	5	bill	bill	NOUN
inlawrev-2752	350	6	;	;	PUNCT
inlawrev-2752	350	7	consequently	consequently	ADV
inlawrev-2752	350	8	,	,	PUNCT
inlawrev-2752	350	9	it	it	PRON
inlawrev-2752	350	10	is	be	AUX
inlawrev-2752	350	11	fundamentally	fundamentally	ADV
inlawrev-2752	350	12	flawed	flawed	ADJ
inlawrev-2752	350	13	.	.	PUNCT
inlawrev-2752	351	1	first	first	ADV
inlawrev-2752	351	2	,	,	PUNCT
inlawrev-2752	351	3	it	it	PRON
inlawrev-2752	351	4	simply	simply	ADV
inlawrev-2752	351	5	disregards	disregard	VERB
inlawrev-2752	351	6	the	the	DET
inlawrev-2752	351	7	fact	fact	NOUN
inlawrev-2752	351	8	that	that	SCONJ
inlawrev-2752	351	9	the	the	DET
inlawrev-2752	351	10	tax	tax	NOUN
inlawrev-2752	351	11	court	court	NOUN
inlawrev-2752	351	12	does	do	AUX
inlawrev-2752	351	13	not	not	PART
inlawrev-2752	351	14	have	have	AUX
inlawrev-2752	351	15	jurisdiction	jurisdiction	NOUN
inlawrev-2752	351	16	to	to	PART
inlawrev-2752	351	17	hear	hear	VERB
inlawrev-2752	351	18	an	an	DET
inlawrev-2752	351	19	appeal	appeal	NOUN
inlawrev-2752	351	20	unless	unless	SCONJ
inlawrev-2752	351	21	the	the	DET
inlawrev-2752	351	22	taxpayer	taxpayer	NOUN
inlawrev-2752	351	23	has	have	AUX
inlawrev-2752	351	24	complied	comply	VERB
inlawrev-2752	351	25	with	with	ADP
inlawrev-2752	351	26	all	all	PRON
inlawrev-2752	351	27	of	of	ADP
inlawrev-2752	351	28	the	the	DET
inlawrev-2752	351	29	statutory	statutory	ADJ
inlawrev-2752	351	30	requirements	requirement	NOUN
inlawrev-2752	351	31	for	for	ADP
inlawrev-2752	351	32	the	the	DET
inlawrev-2752	351	33	initiation	initiation	NOUN
inlawrev-2752	351	34	of	of	ADP
inlawrev-2752	351	35	the	the	DET
inlawrev-2752	351	36	tax	tax	NOUN
inlawrev-2752	351	37	appeal	appeal	NOUN
inlawrev-2752	351	38	.	.	PUNCT
inlawrev-2752	352	1	in	in	ADP
inlawrev-2752	352	2	the	the	DET
inlawrev-2752	352	3	case	case	NOUN
inlawrev-2752	352	4	of	of	ADP
inlawrev-2752	352	5	appeals	appeal	NOUN
inlawrev-2752	352	6	from	from	ADP
inlawrev-2752	352	7	the	the	DET
inlawrev-2752	352	8	revenue	revenue	NOUN
inlawrev-2752	352	9	department	department	NOUN
inlawrev-2752	352	10	,	,	PUNCT
inlawrev-2752	352	11	the	the	DET
inlawrev-2752	352	12	taxpayer	taxpayer	NOUN
inlawrev-2752	352	13	is	be	AUX
inlawrev-2752	352	14	statutorily	statutorily	ADV
inlawrev-2752	352	15	required	require	VERB
inlawrev-2752	352	16	first	first	ADV
inlawrev-2752	352	17	to	to	PART
inlawrev-2752	352	18	pay	pay	VERB
inlawrev-2752	352	19	the	the	DET
inlawrev-2752	352	20	challenged	challenge	VERB
inlawrev-2752	352	21	tax	tax	NOUN
inlawrev-2752	352	22	,	,	PUNCT
inlawrev-2752	352	23	then	then	ADV
inlawrev-2752	352	24	to	to	PART
inlawrev-2752	352	25	file	file	VERB
inlawrev-2752	352	26	a	a	DET
inlawrev-2752	352	27	claim	claim	NOUN
inlawrev-2752	352	28	for	for	ADP
inlawrev-2752	352	29	refund	refund	NOUN
inlawrev-2752	352	30	;	;	PUNCT
inlawrev-2752	352	31	the	the	DET
inlawrev-2752	352	32	statutory	statutory	ADJ
inlawrev-2752	352	33	appeal	appeal	NOUN
inlawrev-2752	352	34	lies	lie	VERB
inlawrev-2752	352	35	from	from	ADP
inlawrev-2752	352	36	the	the	DET
inlawrev-2752	352	37	department	department	NOUN
inlawrev-2752	352	38	's	's	PART
inlawrev-2752	352	39	denial	denial	NOUN
inlawrev-2752	352	40	of	of	ADP
inlawrev-2752	352	41	the	the	DET
inlawrev-2752	352	42	refund	refund	NOUN
inlawrev-2752	352	43	claim	claim	NOUN
inlawrev-2752	352	44	.	.	PUNCT
inlawrev-2752	353	1	^^	^^	PUNCT
inlawrev-2752	353	2	if	if	SCONJ
inlawrev-2752	353	3	the	the	DET
inlawrev-2752	353	4	taxpayer	taxpayer	NOUN
inlawrev-2752	353	5	can	can	AUX
inlawrev-2752	353	6	not	not	PART
inlawrev-2752	353	7	initiate	initiate	VERB
inlawrev-2752	353	8	his	his	PRON
inlawrev-2752	353	9	appeal	appeal	NOUN
inlawrev-2752	353	10	without	without	ADP
inlawrev-2752	353	11	first	first	ADV
inlawrev-2752	353	12	paying	pay	VERB
inlawrev-2752	353	13	the	the	DET
inlawrev-2752	353	14	contested	contest	VERB
inlawrev-2752	353	15	tax	tax	NOUN
inlawrev-2752	353	16	,	,	PUNCT
inlawrev-2752	353	17	the	the	DET
inlawrev-2752	353	18	stark	stark	ADJ
inlawrev-2752	353	19	question	question	NOUN
inlawrev-2752	353	20	is	be	AUX
inlawrev-2752	353	21	:	:	PUNCT
inlawrev-2752	353	22	what	what	DET
inlawrev-2752	353	23	purpose	purpose	NOUN
inlawrev-2752	353	24	is	be	AUX
inlawrev-2752	353	25	served	serve	VERB
inlawrev-2752	353	26	by	by	ADP
inlawrev-2752	353	27	the	the	DET
inlawrev-2752	353	28	injunction	injunction	NOUN
inlawrev-2752	353	29	procedure	procedure	NOUN
inlawrev-2752	353	30	?	?	PUNCT
inlawrev-2752	354	1	obviously	obviously	ADV
inlawrev-2752	354	2	,	,	PUNCT
inlawrev-2752	354	3	this	this	PRON
inlawrev-2752	354	4	is	be	AUX
inlawrev-2752	354	5	a	a	DET
inlawrev-2752	354	6	technical	technical	ADJ
inlawrev-2752	354	7	snafu	snafu	NOUN
inlawrev-2752	354	8	,	,	PUNCT
inlawrev-2752	354	9	and	and	CCONJ
inlawrev-2752	354	10	it	it	PRON
inlawrev-2752	354	11	is	be	AUX
inlawrev-2752	354	12	understood	understand	VERB
inlawrev-2752	354	13	that	that	SCONJ
inlawrev-2752	354	14	with	with	ADP
inlawrev-2752	354	15	the	the	DET
inlawrev-2752	354	16	department	department	NOUN
inlawrev-2752	354	17	's	's	PART
inlawrev-2752	354	18	cooperation	cooperation	NOUN
inlawrev-2752	354	19	,	,	PUNCT
inlawrev-2752	354	20	the	the	DET
inlawrev-2752	354	21	tax	tax	NOUN
inlawrev-2752	354	22	court	court	NOUN
inlawrev-2752	354	23	is	be	AUX
inlawrev-2752	354	24	going	go	VERB
inlawrev-2752	354	25	to	to	PART
inlawrev-2752	354	26	receive	receive	VERB
inlawrev-2752	354	27	and	and	CCONJ
inlawrev-2752	354	28	consider	consider	VERB
inlawrev-2752	354	29	petitions	petition	NOUN
inlawrev-2752	354	30	to	to	PART
inlawrev-2752	354	31	enjoin	enjoin	VERB
inlawrev-2752	354	32	the	the	DET
inlawrev-2752	354	33	collection	collection	NOUN
inlawrev-2752	354	34	of	of	ADP
inlawrev-2752	354	35	taxes	taxis	NOUN
inlawrev-2752	354	36	assessed	assess	VERB
inlawrev-2752	354	37	by	by	ADP
inlawrev-2752	354	38	the	the	DET
inlawrev-2752	354	39	revenue	revenue	NOUN
inlawrev-2752	354	40	department	department	NOUN
inlawrev-2752	354	41	,	,	PUNCT
inlawrev-2752	354	42	notwithstanding	notwithstanding	ADP
inlawrev-2752	354	43	this	this	DET
inlawrev-2752	354	44	jurisdictional	jurisdictional	ADJ
inlawrev-2752	354	45	cloud	cloud	NOUN
inlawrev-2752	354	46	.	.	PUNCT
inlawrev-2752	355	1	however	however	ADV
inlawrev-2752	355	2	,	,	PUNCT
inlawrev-2752	355	3	the	the	DET
inlawrev-2752	355	4	further	further	ADJ
inlawrev-2752	355	5	question	question	NOUN
inlawrev-2752	355	6	remains	remain	VERB
inlawrev-2752	355	7	that	that	SCONJ
inlawrev-2752	355	8	if	if	SCONJ
inlawrev-2752	355	9	the	the	DET
inlawrev-2752	355	10	court	court	NOUN
inlawrev-2752	355	11	actually	actually	ADV
inlawrev-2752	355	12	preliminarily	preliminarily	ADV
inlawrev-2752	355	13	enjoins	enjoin	VERB
inlawrev-2752	355	14	the	the	DET
inlawrev-2752	355	15	collection	collection	NOUN
inlawrev-2752	355	16	of	of	ADP
inlawrev-2752	355	17	tax	tax	NOUN
inlawrev-2752	355	18	,	,	PUNCT
inlawrev-2752	355	19	does	do	AUX
inlawrev-2752	355	20	it	it	PRON
inlawrev-2752	355	21	have	have	VERB
inlawrev-2752	355	22	jurisdiction	jurisdiction	NOUN
inlawrev-2752	355	23	to	to	PART
inlawrev-2752	355	24	proceed	proceed	VERB
inlawrev-2752	355	25	to	to	PART
inlawrev-2752	355	26	hear	hear	VERB
inlawrev-2752	355	27	the	the	DET
inlawrev-2752	355	28	case	case	NOUN
inlawrev-2752	355	29	since	since	SCONJ
inlawrev-2752	355	30	the	the	DET
inlawrev-2752	355	31	statute	statute	NOUN
inlawrev-2752	355	32	explicitly	explicitly	ADV
inlawrev-2752	355	33	states	state	VERB
inlawrev-2752	355	34	that	that	SCONJ
inlawrev-2752	355	35	"	"	PUNCT
inlawrev-2752	355	36	if	if	SCONJ
inlawrev-2752	355	37	a	a	DET
inlawrev-2752	355	38	taxpayer	taxpayer	NOUN
inlawrev-2752	355	39	fails	fail	VERB
inlawrev-2752	355	40	to	to	PART
inlawrev-2752	355	41	comply	comply	VERB
inlawrev-2752	355	42	with	with	ADP
inlawrev-2752	355	43	any	any	DET
inlawrev-2752	355	44	statutory	statutory	ADJ
inlawrev-2752	355	45	requirement	requirement	NOUN
inlawrev-2752	355	46	for	for	ADP
inlawrev-2752	355	47	the	the	DET
inlawrev-2752	355	48	initiation	initiation	NOUN
inlawrev-2752	355	49	of	of	ADP
inlawrev-2752	355	50	the	the	DET
inlawrev-2752	355	51	tax	tax	NOUN
inlawrev-2752	355	52	appeal	appeal	NOUN
inlawrev-2752	355	53	,	,	PUNCT
inlawrev-2752	355	54	the	the	DET
inlawrev-2752	355	55	tax	tax	NOUN
inlawrev-2752	355	56	court	court	NOUN
inlawrev-2752	355	57	does	do	AUX
inlawrev-2752	355	58	not	not	PART
inlawrev-2752	355	59	have	have	VERB
inlawrev-2752	355	60	jurisdiction	jurisdiction	NOUN
inlawrev-2752	355	61	to	to	PART
inlawrev-2752	355	62	hear	hear	VERB
inlawrev-2752	355	63	the	the	DET
inlawrev-2752	355	64	appeal	appeal	NOUN
inlawrev-2752	355	65	.	.	PUNCT
inlawrev-2752	356	1	"	"	PUNCT
inlawrev-2752	356	2	^^	^^	PUNCT
inlawrev-2752	356	3	presumably	presumably	ADV
inlawrev-2752	356	4	this	this	DET
inlawrev-2752	356	5	paradox	paradox	NOUN
inlawrev-2752	356	6	will	will	AUX
inlawrev-2752	356	7	be	be	AUX
inlawrev-2752	356	8	corrected	correct	VERB
inlawrev-2752	356	9	by	by	ADP
inlawrev-2752	356	10	the	the	DET
inlawrev-2752	356	11	1987	1987	NUM
inlawrev-2752	356	12	general	general	ADJ
inlawrev-2752	356	13	assembly	assembly	NOUN
inlawrev-2752	356	14	.	.	PUNCT
inlawrev-2752	357	1	another	another	DET
inlawrev-2752	357	2	fundamental	fundamental	ADJ
inlawrev-2752	357	3	inconsistency	inconsistency	NOUN
inlawrev-2752	357	4	with	with	ADP
inlawrev-2752	357	5	the	the	DET
inlawrev-2752	357	6	new	new	ADJ
inlawrev-2752	357	7	tax	tax	NOUN
inlawrev-2752	357	8	collection	collection	NOUN
inlawrev-2752	357	9	injunction	injunction	NOUN
inlawrev-2752	357	10	provision	provision	NOUN
inlawrev-2752	357	11	is	be	AUX
inlawrev-2752	357	12	that	that	SCONJ
inlawrev-2752	357	13	it	it	PRON
inlawrev-2752	357	14	is	be	AUX
inlawrev-2752	357	15	unnecessary	unnecessary	ADJ
inlawrev-2752	357	16	in	in	ADP
inlawrev-2752	357	17	the	the	DET
inlawrev-2752	357	18	case	case	NOUN
inlawrev-2752	357	19	of	of	ADP
inlawrev-2752	357	20	a	a	DET
inlawrev-2752	357	21	taxpayer	taxpayer	NOUN
inlawrev-2752	357	22	appeal	appeal	NOUN
inlawrev-2752	357	23	challenging	challenge	VERB
inlawrev-2752	357	24	property	property	NOUN
inlawrev-2752	357	25	tax	tax	NOUN
inlawrev-2752	357	26	assessment	assessment	NOUN
inlawrev-2752	357	27	increases	increase	NOUN
inlawrev-2752	357	28	by	by	ADP
inlawrev-2752	357	29	the	the	DET
inlawrev-2752	357	30	state	state	NOUN
inlawrev-2752	357	31	tax	tax	NOUN
inlawrev-2752	357	32	board	board	NOUN
inlawrev-2752	357	33	.	.	PUNCT
inlawrev-2752	358	1	under	under	ADP
inlawrev-2752	358	2	indiana	indiana	PROPN
inlawrev-2752	358	3	code	code	PROPN
inlawrev-2752	358	4	section	section	NOUN
inlawrev-2752	358	5	6	6	NUM
inlawrev-2752	358	6	-	-	SYM
inlawrev-2752	358	7	1.1	1.1	NUM
inlawrev-2752	358	8	-	-	PUNCT
inlawrev-2752	358	9	15	15	NUM
inlawrev-2752	358	10	-	-	SYM
inlawrev-2752	358	11	10	10	NUM
inlawrev-2752	358	12	,	,	PUNCT
inlawrev-2752	358	13	property	property	NOUN
inlawrev-2752	358	14	tax	tax	NOUN
inlawrev-2752	358	15	taxpayers	taxpayer	NOUN
inlawrev-2752	358	16	are	be	AUX
inlawrev-2752	358	17	basically	basically	ADV
inlawrev-2752	358	18	relieved	relieve	VERB
inlawrev-2752	358	19	from	from	ADP
inlawrev-2752	358	20	paying	pay	VERB
inlawrev-2752	358	21	tax	tax	NOUN
inlawrev-2752	358	22	on	on	ADP
inlawrev-2752	358	23	contested	contest	VERB
inlawrev-2752	358	24	assessment	assessment	NOUN
inlawrev-2752	358	25	increases	increase	NOUN
inlawrev-2752	358	26	during	during	ADP
inlawrev-2752	358	27	the	the	DET
inlawrev-2752	358	28	pendency	pendency	NOUN
inlawrev-2752	358	29	of	of	ADP
inlawrev-2752	358	30	a	a	DET
inlawrev-2752	358	31	court	court	NOUN
inlawrev-2752	358	32	appeal	appeal	NOUN
inlawrev-2752	358	33	challenging	challenge	VERB
inlawrev-2752	358	34	such	such	ADJ
inlawrev-2752	358	35	increases	increase	NOUN
inlawrev-2752	358	36	.	.	PUNCT
inlawrev-2752	359	1	^^	^^	PUNCT
inlawrev-2752	359	2	arguably	arguably	ADV
inlawrev-2752	359	3	,	,	PUNCT
inlawrev-2752	359	4	the	the	DET
inlawrev-2752	359	5	new	new	ADJ
inlawrev-2752	359	6	law	law	NOUN
inlawrev-2752	359	7	could	could	AUX
inlawrev-2752	359	8	be	be	AUX
inlawrev-2752	359	9	construed	construe	VERB
inlawrev-2752	359	10	as	as	ADP
inlawrev-2752	359	11	an	an	DET
inlawrev-2752	359	12	implied	imply	VERB
inlawrev-2752	359	13	repeal	repeal	NOUN
inlawrev-2752	359	14	of	of	ADP
inlawrev-2752	359	15	the	the	DET
inlawrev-2752	359	16	existing	exist	VERB
inlawrev-2752	359	17	law	law	NOUN
inlawrev-2752	359	18	,	,	PUNCT
inlawrev-2752	359	19	but	but	CCONJ
inlawrev-2752	359	20	in	in	ADP
inlawrev-2752	359	21	view	view	NOUN
inlawrev-2752	359	22	of	of	ADP
inlawrev-2752	359	23	the	the	DET
inlawrev-2752	359	24	general	general	ADJ
inlawrev-2752	359	25	judicial	judicial	ADJ
inlawrev-2752	359	26	admonition	admonition	NOUN
inlawrev-2752	359	27	that	that	PRON
inlawrev-2752	359	28	implied	imply	VERB
inlawrev-2752	359	29	repeals	repeal	NOUN
inlawrev-2752	359	30	are	be	AUX
inlawrev-2752	359	31	not	not	PART
inlawrev-2752	359	32	favored,*^	favored,*^	PRON
inlawrev-2752	359	33	it	it	PRON
inlawrev-2752	359	34	seems	seem	VERB
inlawrev-2752	359	35	unlikely	unlikely	ADJ
inlawrev-2752	359	36	the	the	DET
inlawrev-2752	359	37	courts	court	NOUN
inlawrev-2752	359	38	would	would	AUX
inlawrev-2752	359	39	apply	apply	VERB
inlawrev-2752	359	40	this	this	DET
inlawrev-2752	359	41	principle	principle	NOUN
inlawrev-2752	359	42	to	to	PART
inlawrev-2752	359	43	defeat	defeat	VERB
inlawrev-2752	359	44	the	the	DET
inlawrev-2752	359	45	long	long	ADV
inlawrev-2752	359	46	-	-	PUNCT
inlawrev-2752	359	47	established	establish	VERB
inlawrev-2752	359	48	statutory	statutory	ADJ
inlawrev-2752	359	49	provision	provision	NOUN
inlawrev-2752	359	50	that	that	PRON
inlawrev-2752	359	51	exonerates	exonerate	VERB
inlawrev-2752	359	52	taxpayers	taxpayer	NOUN
inlawrev-2752	359	53	from	from	ADP
inlawrev-2752	359	54	paying	pay	VERB
inlawrev-2752	359	55	property	property	NOUN
inlawrev-2752	359	56	taxes	taxis	NOUN
inlawrev-2752	359	57	on	on	ADP
inlawrev-2752	359	58	an	an	DET
inlawrev-2752	359	59	assessment	assessment	NOUN
inlawrev-2752	359	60	or	or	CCONJ
inlawrev-2752	359	61	assessment	assessment	NOUN
inlawrev-2752	359	62	increase	increase	NOUN
inlawrev-2752	359	63	that	that	PRON
inlawrev-2752	359	64	is	be	AUX
inlawrev-2752	359	65	being	be	AUX
inlawrev-2752	359	66	challenged	challenge	VERB
inlawrev-2752	359	67	either	either	CCONJ
inlawrev-2752	359	68	at	at	ADP
inlawrev-2752	359	69	the	the	DET
inlawrev-2752	359	70	administrative	administrative	ADJ
inlawrev-2752	359	71	level	level	NOUN
inlawrev-2752	359	72	or	or	CCONJ
inlawrev-2752	359	73	in	in	ADP
inlawrev-2752	359	74	the	the	DET
inlawrev-2752	359	75	courts	court	NOUN
inlawrev-2752	359	76	.	.	PUNCT
inlawrev-2752	359	77	^^	^^	PUNCT
inlawrev-2752	360	1	nonetheless	nonetheless	ADV
inlawrev-2752	360	2	,	,	PUNCT
inlawrev-2752	360	3	for	for	ADP
inlawrev-2752	360	4	taxpayers	taxpayer	NOUN
inlawrev-2752	360	5	appealing	appeal	VERB
inlawrev-2752	360	6	revenue	revenue	NOUN
inlawrev-2752	360	7	department	department	PROPN
inlawrev-2752	360	8	final	final	ADJ
inlawrev-2752	360	9	determinations	determination	NOUN
inlawrev-2752	360	10	,	,	PUNCT
inlawrev-2752	360	11	the	the	DET
inlawrev-2752	360	12	new	new	ADJ
inlawrev-2752	360	13	procedure	procedure	NOUN
inlawrev-2752	360	14	for	for	ADP
inlawrev-2752	360	15	the	the	DET
inlawrev-2752	360	16	granting	granting	NOUN
inlawrev-2752	360	17	of	of	ADP
inlawrev-2752	360	18	injunctive	injunctive	ADJ
inlawrev-2752	360	19	relief	relief	NOUN
inlawrev-2752	360	20	by	by	ADP
inlawrev-2752	360	21	the	the	DET
inlawrev-2752	360	22	tax	tax	NOUN
inlawrev-2752	360	23	court	court	NOUN
inlawrev-2752	360	24	,	,	PUNCT
inlawrev-2752	360	25	assuming	assume	VERB
inlawrev-2752	360	26	the	the	DET
inlawrev-2752	360	27	technical	technical	ADJ
inlawrev-2752	360	28	gutches	gutche	NOUN
inlawrev-2752	360	29	are	be	AUX
inlawrev-2752	360	30	quickly	quickly	ADV
inlawrev-2752	360	31	solved	solve	VERB
inlawrev-2752	360	32	,	,	PUNCT
inlawrev-2752	360	33	should	should	AUX
inlawrev-2752	360	34	''	''	PUNCT
inlawrev-2752	360	35	i	i	PROPN
inlawrev-2752	360	36	d	d	PROPN
inlawrev-2752	360	37	,	,	PUNCT
inlawrev-2752	360	38	§	§	PROPN
inlawrev-2752	360	39	6	6	NUM
inlawrev-2752	360	40	-	-	SYM
inlawrev-2752	360	41	8	8	NUM
inlawrev-2752	360	42	.	.	NOUN
inlawrev-2752	360	43	1	1	NUM
inlawrev-2752	360	44	-	-	NUM
inlawrev-2752	360	45	91(c	91(c	NUM
inlawrev-2752	360	46	)	)	PUNCT
inlawrev-2752	360	47	.	.	PUNCT
inlawrev-2752	361	1	''	''	PUNCT
inlawrev-2752	361	2	i	i	PRON
inlawrev-2752	361	3	d.	d.	PROPN
inlawrev-2752	361	4	§	§	PROPN
inlawrev-2752	361	5	33	33	NUM
inlawrev-2752	361	6	-	-	SYM
inlawrev-2752	361	7	3	3	NUM
inlawrev-2752	361	8	-	-	PUNCT
inlawrev-2752	361	9	5	5	NUM
inlawrev-2752	361	10	-	-	PUNCT
inlawrev-2752	361	11	l(a	l(a	NOUN
inlawrev-2752	361	12	)	)	PUNCT
inlawrev-2752	361	13	.	.	PUNCT
inlawrev-2752	362	1	''	''	PUNCT
inlawrev-2752	363	1	i	i	PRON
inlawrev-2752	363	2	d.	d.	PROPN
inlawrev-2752	363	3	§	§	PROPN
inlawrev-2752	363	4	6	6	NUM
inlawrev-2752	363	5	-	-	SYM
inlawrev-2752	363	6	1.1	1.1	NUM
inlawrev-2752	363	7	-	-	PUNCT
inlawrev-2752	363	8	15	15	NUM
inlawrev-2752	363	9	-	-	SYM
inlawrev-2752	363	10	10	10	NUM
inlawrev-2752	363	11	.	.	PUNCT
inlawrev-2752	364	1	*	*	PUNCT
inlawrev-2752	364	2	*	*	PUNCT
inlawrev-2752	364	3	"	"	PUNCT
inlawrev-2752	364	4	repeals	repeal	NOUN
inlawrev-2752	364	5	of	of	ADP
inlawrev-2752	364	6	statutes	statute	NOUN
inlawrev-2752	364	7	by	by	ADP
inlawrev-2752	364	8	implication	implication	NOUN
inlawrev-2752	364	9	are	be	AUX
inlawrev-2752	364	10	not	not	PART
inlawrev-2752	364	11	favored	favor	VERB
inlawrev-2752	364	12	,	,	PUNCT
inlawrev-2752	364	13	and	and	CCONJ
inlawrev-2752	364	14	in	in	ADP
inlawrev-2752	364	15	construing	construe	VERB
inlawrev-2752	364	16	statutes	statute	NOUN
inlawrev-2752	364	17	the	the	DET
inlawrev-2752	364	18	courts	court	NOUN
inlawrev-2752	364	19	will	will	AUX
inlawrev-2752	364	20	avoid	avoid	VERB
inlawrev-2752	364	21	a	a	DET
inlawrev-2752	364	22	construction	construction	NOUN
inlawrev-2752	364	23	effecting	effect	VERB
inlawrev-2752	364	24	a	a	DET
inlawrev-2752	364	25	repeal	repeal	NOUN
inlawrev-2752	364	26	by	by	ADP
inlawrev-2752	364	27	implication	implication	NOUN
inlawrev-2752	364	28	,	,	PUNCT
inlawrev-2752	364	29	if	if	SCONJ
inlawrev-2752	364	30	possible	possible	ADJ
inlawrev-2752	364	31	.	.	PUNCT
inlawrev-2752	364	32	"	"	PUNCT
inlawrev-2752	365	1	26	26	NUM
inlawrev-2752	365	2	ind	ind	NOUN
inlawrev-2752	365	3	.	.	PUNCT
inlawrev-2752	366	1	l.	l.	PROPN
inlawrev-2752	366	2	ency	ency	PROPN
inlawrev-2752	366	3	.	.	PUNCT
inlawrev-2752	367	1	statutes	statute	NOUN
inlawrev-2752	367	2	§	§	PROPN
inlawrev-2752	367	3	83	83	NUM
inlawrev-2752	367	4	(	(	PUNCT
inlawrev-2752	367	5	1953	1953	NUM
inlawrev-2752	367	6	)	)	PUNCT
inlawrev-2752	367	7	.	.	PUNCT
inlawrev-2752	368	1	«	«	PUNCT
inlawrev-2752	368	2	'	'	PUNCT
inlawrev-2752	368	3	ind	ind	NOUN
inlawrev-2752	368	4	.	.	PUNCT
inlawrev-2752	369	1	code	code	PROPN
inlawrev-2752	369	2	§	§	PROPN
inlawrev-2752	369	3	6	6	NUM
inlawrev-2752	369	4	-	-	SYM
inlawrev-2752	369	5	1.1	1.1	NUM
inlawrev-2752	369	6	-	-	PUNCT
inlawrev-2752	369	7	15	15	NUM
inlawrev-2752	369	8	-	-	SYM
inlawrev-2752	369	9	10	10	NUM
inlawrev-2752	369	10	(	(	PUNCT
inlawrev-2752	369	11	supp	supp	PROPN
inlawrev-2752	369	12	.	.	PUNCT
inlawrev-2752	369	13	1986	1986	NUM
inlawrev-2752	369	14	)	)	PUNCT
inlawrev-2752	369	15	.	.	PUNCT
inlawrev-2752	370	1	376	376	NUM
inlawrev-2752	370	2	indiana	indiana	PROPN
inlawrev-2752	370	3	la	la	PROPN
inlawrev-2752	370	4	w	w	PROPN
inlawrev-2752	370	5	review	review	PROPN
inlawrev-2752	370	6	[	[	X
inlawrev-2752	370	7	vol	vol	NOUN
inlawrev-2752	370	8	.	.	PUNCT
inlawrev-2752	370	9	20:361	20:361	NOUN
inlawrev-2752	370	10	be	be	AUX
inlawrev-2752	370	11	helpful	helpful	ADJ
inlawrev-2752	370	12	relief	relief	NOUN
inlawrev-2752	370	13	if	if	SCONJ
inlawrev-2752	370	14	the	the	DET
inlawrev-2752	370	15	statutory	statutory	ADJ
inlawrev-2752	370	16	conditions	condition	NOUN
inlawrev-2752	370	17	permitting	permit	VERB
inlawrev-2752	370	18	the	the	DET
inlawrev-2752	370	19	issuance	issuance	NOUN
inlawrev-2752	370	20	of	of	ADP
inlawrev-2752	370	21	an	an	DET
inlawrev-2752	370	22	injunction	injunction	NOUN
inlawrev-2752	370	23	can	can	AUX
inlawrev-2752	370	24	indeed	indeed	ADV
inlawrev-2752	370	25	be	be	AUX
inlawrev-2752	370	26	met	meet	VERB
inlawrev-2752	370	27	.	.	PUNCT
inlawrev-2752	371	1	e.	e.	PROPN
inlawrev-2752	371	2	small	small	PROPN
inlawrev-2752	371	3	tax	tax	NOUN
inlawrev-2752	371	4	claims	claim	VERB
inlawrev-2752	371	5	the	the	DET
inlawrev-2752	371	6	tax	tax	NOUN
inlawrev-2752	371	7	court	court	NOUN
inlawrev-2752	371	8	has	have	AUX
inlawrev-2752	371	9	been	be	AUX
inlawrev-2752	371	10	empowered	empower	VERB
inlawrev-2752	371	11	,	,	PUNCT
inlawrev-2752	371	12	indeed	indeed	ADV
inlawrev-2752	371	13	directed	direct	VERB
inlawrev-2752	371	14	,	,	PUNCT
inlawrev-2752	371	15	to	to	PART
inlawrev-2752	371	16	establish	establish	VERB
inlawrev-2752	371	17	a	a	DET
inlawrev-2752	371	18	small	small	ADJ
inlawrev-2752	371	19	claims	claim	NOUN
inlawrev-2752	371	20	docket	docket	NOUN
inlawrev-2752	371	21	for	for	ADP
inlawrev-2752	371	22	processing	processing	NOUN
inlawrev-2752	371	23	(	(	PUNCT
inlawrev-2752	371	24	a	a	X
inlawrev-2752	371	25	)	)	PUNCT
inlawrev-2752	371	26	refund	refund	NOUN
inlawrev-2752	371	27	claims	claim	NOUN
inlawrev-2752	371	28	from	from	ADP
inlawrev-2752	371	29	the	the	DET
inlawrev-2752	371	30	revenue	revenue	NOUN
inlawrev-2752	371	31	department	department	NOUN
inlawrev-2752	371	32	that	that	PRON
inlawrev-2752	371	33	do	do	AUX
inlawrev-2752	371	34	not	not	PART
inlawrev-2752	371	35	exceed	exceed	VERB
inlawrev-2752	371	36	$	$	SYM
inlawrev-2752	371	37	5,000	5,000	NUM
inlawrev-2752	371	38	for	for	ADP
inlawrev-2752	371	39	any	any	DET
inlawrev-2752	371	40	year	year	NOUN
inlawrev-2752	371	41	,	,	PUNCT
inlawrev-2752	371	42	and	and	CCONJ
inlawrev-2752	371	43	(	(	PUNCT
inlawrev-2752	371	44	b	b	X
inlawrev-2752	371	45	)	)	PUNCT
inlawrev-2752	371	46	appeals	appeal	NOUN
inlawrev-2752	371	47	from	from	ADP
inlawrev-2752	371	48	the	the	DET
inlawrev-2752	371	49	state	state	NOUN
inlawrev-2752	371	50	tax	tax	NOUN
inlawrev-2752	371	51	board	board	NOUN
inlawrev-2752	371	52	of	of	ADP
inlawrev-2752	371	53	assessments	assessment	NOUN
inlawrev-2752	371	54	of	of	ADP
inlawrev-2752	371	55	property	property	NOUN
inlawrev-2752	371	56	that	that	PRON
inlawrev-2752	371	57	do	do	AUX
inlawrev-2752	371	58	not	not	PART
inlawrev-2752	371	59	exceed	exceed	VERB
inlawrev-2752	371	60	$	$	SYM
inlawrev-2752	371	61	15,000	15,000	NUM
inlawrev-2752	371	62	for	for	ADP
inlawrev-2752	371	63	any	any	DET
inlawrev-2752	371	64	year.^^	year.^^	NOUN
inlawrev-2752	371	65	while	while	SCONJ
inlawrev-2752	371	66	commendable	commendable	ADJ
inlawrev-2752	371	67	in	in	ADP
inlawrev-2752	371	68	its	its	PRON
inlawrev-2752	371	69	objective	objective	NOUN
inlawrev-2752	371	70	,	,	PUNCT
inlawrev-2752	371	71	the	the	DET
inlawrev-2752	371	72	efficacy	efficacy	NOUN
inlawrev-2752	371	73	of	of	ADP
inlawrev-2752	371	74	this	this	DET
inlawrev-2752	371	75	new	new	ADJ
inlawrev-2752	371	76	small	small	ADJ
inlawrev-2752	371	77	claims	claim	NOUN
inlawrev-2752	371	78	procedure	procedure	NOUN
inlawrev-2752	371	79	remains	remain	VERB
inlawrev-2752	371	80	to	to	PART
inlawrev-2752	371	81	be	be	AUX
inlawrev-2752	371	82	seen	see	VERB
inlawrev-2752	371	83	.	.	PUNCT
inlawrev-2752	372	1	presumably	presumably	ADV
inlawrev-2752	372	2	,	,	PUNCT
inlawrev-2752	372	3	the	the	DET
inlawrev-2752	372	4	goal	goal	NOUN
inlawrev-2752	372	5	of	of	ADP
inlawrev-2752	372	6	the	the	DET
inlawrev-2752	372	7	tax	tax	NOUN
inlawrev-2752	372	8	court	court	NOUN
inlawrev-2752	372	9	will	will	AUX
inlawrev-2752	372	10	be	be	AUX
inlawrev-2752	372	11	to	to	PART
inlawrev-2752	372	12	establish	establish	VERB
inlawrev-2752	372	13	simphfied	simphfied	ADJ
inlawrev-2752	372	14	procedures	procedure	NOUN
inlawrev-2752	372	15	for	for	ADP
inlawrev-2752	372	16	the	the	DET
inlawrev-2752	372	17	fihng	fihng	PROPN
inlawrev-2752	372	18	and	and	CCONJ
inlawrev-2752	372	19	administration	administration	NOUN
inlawrev-2752	372	20	of	of	ADP
inlawrev-2752	372	21	small	small	ADJ
inlawrev-2752	372	22	tax	tax	NOUN
inlawrev-2752	372	23	claims	claim	NOUN
inlawrev-2752	372	24	but	but	CCONJ
inlawrev-2752	372	25	,	,	PUNCT
inlawrev-2752	372	26	with	with	ADP
inlawrev-2752	372	27	the	the	DET
inlawrev-2752	372	28	simplification	simplification	NOUN
inlawrev-2752	372	29	of	of	ADP
inlawrev-2752	372	30	procedures	procedure	NOUN
inlawrev-2752	372	31	,	,	PUNCT
inlawrev-2752	372	32	the	the	DET
inlawrev-2752	372	33	court	court	NOUN
inlawrev-2752	372	34	may	may	AUX
inlawrev-2752	372	35	find	find	VERB
inlawrev-2752	372	36	itself	itself	PRON
inlawrev-2752	372	37	faced	face	VERB
inlawrev-2752	372	38	with	with	ADP
inlawrev-2752	372	39	a	a	DET
inlawrev-2752	372	40	ponderous	ponderous	ADJ
inlawrev-2752	372	41	burden	burden	NOUN
inlawrev-2752	372	42	.	.	PUNCT
inlawrev-2752	373	1	if	if	SCONJ
inlawrev-2752	373	2	such	such	ADJ
inlawrev-2752	373	3	occurs	occur	NOUN
inlawrev-2752	373	4	,	,	PUNCT
inlawrev-2752	373	5	the	the	DET
inlawrev-2752	373	6	legislature	legislature	NOUN
inlawrev-2752	373	7	will	will	AUX
inlawrev-2752	373	8	have	have	VERB
inlawrev-2752	373	9	to	to	PART
inlawrev-2752	373	10	provide	provide	VERB
inlawrev-2752	373	11	the	the	DET
inlawrev-2752	373	12	court	court	NOUN
inlawrev-2752	373	13	with	with	ADP
inlawrev-2752	373	14	the	the	DET
inlawrev-2752	373	15	necessary	necessary	ADJ
inlawrev-2752	373	16	resources	resource	NOUN
inlawrev-2752	373	17	to	to	PART
inlawrev-2752	373	18	carry	carry	VERB
inlawrev-2752	373	19	out	out	ADP
inlawrev-2752	373	20	the	the	DET
inlawrev-2752	373	21	program	program	NOUN
inlawrev-2752	373	22	.	.	PUNCT
inlawrev-2752	374	1	the	the	DET
inlawrev-2752	374	2	supreme	supreme	PROPN
inlawrev-2752	374	3	court	court	PROPN
inlawrev-2752	374	4	has	have	AUX
inlawrev-2752	374	5	adopted	adopt	VERB
inlawrev-2752	374	6	special	special	ADJ
inlawrev-2752	374	7	rules	rule	NOUN
inlawrev-2752	374	8	for	for	ADP
inlawrev-2752	374	9	the	the	DET
inlawrev-2752	374	10	filing	filing	NOUN
inlawrev-2752	374	11	of	of	ADP
inlawrev-2752	374	12	small	small	ADJ
inlawrev-2752	374	13	tax	tax	NOUN
inlawrev-2752	374	14	claims.^	claims.^	NOUN
inlawrev-2752	374	15	'	'	PART
inlawrev-2752	374	16	these	these	DET
inlawrev-2752	374	17	rules	rule	NOUN
inlawrev-2752	374	18	are	be	AUX
inlawrev-2752	374	19	denominated	denominate	VERB
inlawrev-2752	374	20	"	"	PUNCT
inlawrev-2752	374	21	small	small	ADJ
inlawrev-2752	374	22	tax	tax	NOUN
inlawrev-2752	374	23	case	case	NOUN
inlawrev-2752	374	24	rules	rule	NOUN
inlawrev-2752	374	25	"	"	PUNCT
inlawrev-2752	374	26	and	and	CCONJ
inlawrev-2752	374	27	they	they	PRON
inlawrev-2752	374	28	incorporate	incorporate	VERB
inlawrev-2752	374	29	to	to	ADP
inlawrev-2752	374	30	the	the	DET
inlawrev-2752	374	31	extent	extent	NOUN
inlawrev-2752	374	32	not	not	PART
inlawrev-2752	374	33	inconsistent	inconsistent	ADJ
inlawrev-2752	374	34	with	with	ADP
inlawrev-2752	374	35	the	the	DET
inlawrev-2752	374	36	tax	tax	NOUN
inlawrev-2752	374	37	court	court	NOUN
inlawrev-2752	374	38	's	's	PART
inlawrev-2752	374	39	jurisdiction	jurisdiction	NOUN
inlawrev-2752	374	40	the	the	DET
inlawrev-2752	374	41	"	"	PUNCT
inlawrev-2752	374	42	indiana	indiana	PROPN
inlawrev-2752	374	43	rules	rule	NOUN
inlawrev-2752	374	44	for	for	ADP
inlawrev-2752	374	45	small	small	ADJ
inlawrev-2752	374	46	claims	claim	NOUN
inlawrev-2752	374	47	.	.	PUNCT
inlawrev-2752	374	48	"	"	PUNCT
inlawrev-2752	375	1	rule	rule	NOUN
inlawrev-2752	375	2	stc-2	stc-2	NOUN
inlawrev-2752	375	3	provides	provide	VERB
inlawrev-2752	375	4	a	a	DET
inlawrev-2752	375	5	simplified	simplified	ADJ
inlawrev-2752	375	6	form	form	NOUN
inlawrev-2752	375	7	of	of	ADP
inlawrev-2752	375	8	notice	notice	NOUN
inlawrev-2752	375	9	for	for	ADP
inlawrev-2752	375	10	the	the	DET
inlawrev-2752	375	11	filing	filing	NOUN
inlawrev-2752	375	12	of	of	ADP
inlawrev-2752	375	13	a	a	DET
inlawrev-2752	375	14	small	small	ADJ
inlawrev-2752	375	15	tax	tax	NOUN
inlawrev-2752	375	16	claim	claim	NOUN
inlawrev-2752	375	17	as	as	SCONJ
inlawrev-2752	375	18	follows	follow	VERB
inlawrev-2752	375	19	:	:	PUNCT
inlawrev-2752	375	20	rule	rule	NOUN
inlawrev-2752	375	21	stc-2	stc-2	NOUN
inlawrev-2752	375	22	notice	notice	NOUN
inlawrev-2752	375	23	of	of	ADP
inlawrev-2752	375	24	claim	claim	NOUN
inlawrev-2752	375	25	the	the	DET
inlawrev-2752	375	26	notice	notice	NOUN
inlawrev-2752	375	27	of	of	ADP
inlawrev-2752	375	28	claim	claim	NOUN
inlawrev-2752	375	29	to	to	PART
inlawrev-2752	375	30	be	be	AUX
inlawrev-2752	375	31	used	use	VERB
inlawrev-2752	375	32	under	under	ADP
inlawrev-2752	375	33	small	small	ADJ
inlawrev-2752	375	34	claims	claim	NOUN
inlawrev-2752	375	35	rule	rule	VERB
inlawrev-2752	375	36	2	2	NUM
inlawrev-2752	375	37	shall	shall	AUX
inlawrev-2752	375	38	contain	contain	VERB
inlawrev-2752	375	39	:	:	PUNCT
inlawrev-2752	375	40	(	(	PUNCT
inlawrev-2752	375	41	1	1	X
inlawrev-2752	375	42	)	)	PUNCT
inlawrev-2752	375	43	the	the	DET
inlawrev-2752	375	44	name	name	NOUN
inlawrev-2752	375	45	of	of	ADP
inlawrev-2752	375	46	the	the	DET
inlawrev-2752	375	47	tax	tax	NOUN
inlawrev-2752	375	48	court	court	NOUN
inlawrev-2752	375	49	;	;	PUNCT
inlawrev-2752	375	50	(	(	PUNCT
inlawrev-2752	375	51	2	2	X
inlawrev-2752	375	52	)	)	PUNCT
inlawrev-2752	375	53	the	the	DET
inlawrev-2752	375	54	name	name	NOUN
inlawrev-2752	375	55	,	,	PUNCT
inlawrev-2752	375	56	address	address	NOUN
inlawrev-2752	375	57	and	and	CCONJ
inlawrev-2752	375	58	telephone	telephone	NOUN
inlawrev-2752	375	59	number	number	NOUN
inlawrev-2752	375	60	of	of	ADP
inlawrev-2752	375	61	claimant	claimant	NOUN
inlawrev-2752	375	62	;	;	PUNCT
inlawrev-2752	375	63	(	(	PUNCT
inlawrev-2752	375	64	3	3	X
inlawrev-2752	375	65	)	)	PUNCT
inlawrev-2752	375	66	a	a	DET
inlawrev-2752	375	67	designation	designation	NOUN
inlawrev-2752	375	68	of	of	ADP
inlawrev-2752	375	69	the	the	DET
inlawrev-2752	375	70	type	type	NOUN
inlawrev-2752	375	71	of	of	ADP
inlawrev-2752	375	72	tax	tax	NOUN
inlawrev-2752	375	73	the	the	DET
inlawrev-2752	375	74	claim	claim	NOUN
inlawrev-2752	375	75	involves	involve	VERB
inlawrev-2752	375	76	;	;	PUNCT
inlawrev-2752	375	77	(	(	PUNCT
inlawrev-2752	375	78	4	4	X
inlawrev-2752	375	79	)	)	PUNCT
inlawrev-2752	375	80	a	a	DET
inlawrev-2752	375	81	statement	statement	NOUN
inlawrev-2752	375	82	of	of	ADP
inlawrev-2752	375	83	the	the	DET
inlawrev-2752	375	84	taxable	taxable	ADJ
inlawrev-2752	375	85	period	period	NOUN
inlawrev-2752	375	86	involved	involve	VERB
inlawrev-2752	375	87	or	or	CCONJ
inlawrev-2752	375	88	,	,	PUNCT
inlawrev-2752	375	89	in	in	ADP
inlawrev-2752	375	90	the	the	DET
inlawrev-2752	375	91	case	case	NOUN
inlawrev-2752	375	92	of	of	ADP
inlawrev-2752	375	93	a	a	DET
inlawrev-2752	375	94	claim	claim	NOUN
inlawrev-2752	375	95	relating	relate	VERB
inlawrev-2752	375	96	to	to	ADP
inlawrev-2752	375	97	property	property	NOUN
inlawrev-2752	375	98	taxes	taxis	NOUN
inlawrev-2752	375	99	,	,	PUNCT
inlawrev-2752	375	100	the	the	DET
inlawrev-2752	375	101	effective	effective	ADJ
inlawrev-2752	375	102	date	date	NOUN
inlawrev-2752	375	103	of	of	ADP
inlawrev-2752	375	104	any	any	DET
inlawrev-2752	375	105	assessment	assessment	NOUN
inlawrev-2752	375	106	at	at	ADP
inlawrev-2752	375	107	issue	issue	NOUN
inlawrev-2752	375	108	;	;	PUNCT
inlawrev-2752	375	109	(	(	PUNCT
inlawrev-2752	375	110	5	5	X
inlawrev-2752	375	111	)	)	PUNCT
inlawrev-2752	375	112	a	a	DET
inlawrev-2752	375	113	brief	brief	ADJ
inlawrev-2752	375	114	statement	statement	NOUN
inlawrev-2752	375	115	of	of	ADP
inlawrev-2752	375	116	the	the	DET
inlawrev-2752	375	117	nature	nature	NOUN
inlawrev-2752	375	118	of	of	ADP
inlawrev-2752	375	119	the	the	DET
inlawrev-2752	375	120	claim	claim	NOUN
inlawrev-2752	375	121	;	;	PUNCT
inlawrev-2752	375	122	(	(	PUNCT
inlawrev-2752	375	123	6	6	X
inlawrev-2752	375	124	)	)	PUNCT
inlawrev-2752	375	125	a	a	DET
inlawrev-2752	375	126	statement	statement	NOUN
inlawrev-2752	375	127	of	of	ADP
inlawrev-2752	375	128	the	the	DET
inlawrev-2752	375	129	amount	amount	NOUN
inlawrev-2752	375	130	of	of	ADP
inlawrev-2752	375	131	tax	tax	NOUN
inlawrev-2752	375	132	at	at	ADP
inlawrev-2752	375	133	issue	issue	NOUN
inlawrev-2752	375	134	or	or	CCONJ
inlawrev-2752	375	135	,	,	PUNCT
inlawrev-2752	375	136	in	in	ADP
inlawrev-2752	375	137	the	the	DET
inlawrev-2752	375	138	case	case	NOUN
inlawrev-2752	375	139	of	of	ADP
inlawrev-2752	375	140	a	a	DET
inlawrev-2752	375	141	claim	claim	NOUN
inlawrev-2752	375	142	relating	relate	VERB
inlawrev-2752	375	143	to	to	ADP
inlawrev-2752	375	144	property	property	NOUN
inlawrev-2752	375	145	taxes	taxis	NOUN
inlawrev-2752	375	146	,	,	PUNCT
inlawrev-2752	375	147	the	the	DET
inlawrev-2752	375	148	assessed	assessed	ADJ
inlawrev-2752	375	149	value	value	NOUN
inlawrev-2752	375	150	of	of	ADP
inlawrev-2752	375	151	the	the	DET
inlawrev-2752	375	152	property	property	NOUN
inlawrev-2752	375	153	at	at	ADP
inlawrev-2752	375	154	issue	issue	NOUN
inlawrev-2752	375	155	;	;	PUNCT
inlawrev-2752	375	156	and	and	CCONJ
inlawrev-2752	375	157	(	(	PUNCT
inlawrev-2752	375	158	7	7	X
inlawrev-2752	375	159	)	)	PUNCT
inlawrev-2752	375	160	any	any	DET
inlawrev-2752	375	161	additional	additional	ADJ
inlawrev-2752	375	162	information	information	NOUN
inlawrev-2752	375	163	which	which	PRON
inlawrev-2752	375	164	may	may	AUX
inlawrev-2752	375	165	facilitate	facilitate	VERB
inlawrev-2752	375	166	proper	proper	ADJ
inlawrev-2752	375	167	service	service	NOUN
inlawrev-2752	375	168	or	or	CCONJ
inlawrev-2752	375	169	processing	processing	NOUN
inlawrev-2752	375	170	of	of	ADP
inlawrev-2752	375	171	the	the	DET
inlawrev-2752	375	172	claim.^^	claim.^^	NOUN
inlawrev-2752	375	173	the	the	DET
inlawrev-2752	375	174	filing	filing	NOUN
inlawrev-2752	375	175	of	of	ADP
inlawrev-2752	375	176	the	the	DET
inlawrev-2752	375	177	notice	notice	NOUN
inlawrev-2752	375	178	of	of	ADP
inlawrev-2752	375	179	claim	claim	NOUN
inlawrev-2752	375	180	is	be	AUX
inlawrev-2752	375	181	considered	consider	VERB
inlawrev-2752	375	182	to	to	PART
inlawrev-2752	375	183	be	be	AUX
inlawrev-2752	375	184	a	a	DET
inlawrev-2752	375	185	summons	summon	NOUN
inlawrev-2752	375	186	as	as	ADP
inlawrev-2752	375	187	to	to	ADP
inlawrev-2752	375	188	^id	^id	NUM
inlawrev-2752	375	189	.	.	PUNCT
inlawrev-2752	376	1	§	§	PROPN
inlawrev-2752	376	2	33	33	NUM
inlawrev-2752	376	3	-	-	SYM
inlawrev-2752	376	4	3	3	NUM
inlawrev-2752	376	5	-	-	SYM
inlawrev-2752	376	6	5	5	NUM
inlawrev-2752	376	7	-	-	SYM
inlawrev-2752	376	8	12	12	NUM
inlawrev-2752	376	9	.	.	PUNCT
inlawrev-2752	377	1	''	''	PUNCT
inlawrev-2752	378	1	these	these	DET
inlawrev-2752	378	2	rules	rule	NOUN
inlawrev-2752	378	3	were	be	AUX
inlawrev-2752	378	4	formally	formally	ADV
inlawrev-2752	378	5	adopted	adopt	VERB
inlawrev-2752	378	6	on	on	ADP
inlawrev-2752	378	7	july	july	PROPN
inlawrev-2752	378	8	18	18	NUM
inlawrev-2752	378	9	,	,	PUNCT
inlawrev-2752	378	10	1986	1986	NUM
inlawrev-2752	378	11	.	.	PUNCT
inlawrev-2752	379	1	they	they	PRON
inlawrev-2752	379	2	are	be	AUX
inlawrev-2752	379	3	reprinted	reprint	VERB
inlawrev-2752	379	4	in	in	ADP
inlawrev-2752	379	5	ind	ind	PROPN
inlawrev-2752	379	6	.	.	PUNCT
inlawrev-2752	380	1	code	code	PROPN
inlawrev-2752	380	2	ann	ann	PROPN
inlawrev-2752	380	3	.	.	PROPN
inlawrev-2752	380	4	,	,	PUNCT
inlawrev-2752	380	5	interim	interim	PROPN
inlawrev-2752	380	6	ann	ann	PROPN
inlawrev-2752	380	7	.	.	PUNCT
inlawrev-2752	381	1	serv	serv	PROPN
inlawrev-2752	381	2	.	.	PUNCT
inlawrev-2752	382	1	no	no	INTJ
inlawrev-2752	382	2	.	.	NOUN
inlawrev-2752	382	3	1	1	NUM
inlawrev-2752	382	4	,	,	PUNCT
inlawrev-2752	382	5	71	71	NUM
inlawrev-2752	382	6	(	(	PUNCT
inlawrev-2752	382	7	west	west	PROPN
inlawrev-2752	382	8	,	,	PUNCT
inlawrev-2752	382	9	october	october	PROPN
inlawrev-2752	382	10	1986	1986	NUM
inlawrev-2752	382	11	)	)	PUNCT
inlawrev-2752	382	12	.	.	PUNCT
inlawrev-2752	383	1	'	'	PUNCT
inlawrev-2752	383	2	^ind	^ind	NUM
inlawrev-2752	383	3	.	.	PUNCT
inlawrev-2752	384	1	small	small	ADJ
inlawrev-2752	384	2	tax	tax	NOUN
inlawrev-2752	384	3	case	case	NOUN
inlawrev-2752	384	4	r.	r.	PROPN
inlawrev-2752	384	5	2	2	NUM
inlawrev-2752	384	6	.	.	PUNCT
inlawrev-2752	384	7	1987	1987	NUM
inlawrev-2752	384	8	]	]	PUNCT
inlawrev-2752	385	1	taxation	taxation	NOUN
inlawrev-2752	385	2	377	377	NUM
inlawrev-2752	385	3	the	the	DET
inlawrev-2752	385	4	state	state	NOUN
inlawrev-2752	385	5	agency,^^	agency,^^	NOUN
inlawrev-2752	385	6	but	but	CCONJ
inlawrev-2752	385	7	rule	rule	NOUN
inlawrev-2752	385	8	stc-3	stc-3	X
inlawrev-2752	385	9	requires	require	VERB
inlawrev-2752	385	10	that	that	SCONJ
inlawrev-2752	385	11	the	the	DET
inlawrev-2752	385	12	notice	notice	NOUN
inlawrev-2752	385	13	of	of	ADP
inlawrev-2752	385	14	claim	claim	NOUN
inlawrev-2752	385	15	shall	shall	AUX
inlawrev-2752	385	16	be	be	AUX
inlawrev-2752	385	17	served	serve	VERB
inlawrev-2752	385	18	upon	upon	SCONJ
inlawrev-2752	385	19	the	the	DET
inlawrev-2752	385	20	attorney	attorney	NOUN
inlawrev-2752	385	21	general	general	NOUN
inlawrev-2752	385	22	by	by	ADP
inlawrev-2752	385	23	registered	register	VERB
inlawrev-2752	385	24	or	or	CCONJ
inlawrev-2752	385	25	certified	certified	ADJ
inlawrev-2752	385	26	mail	mail	NOUN
inlawrev-2752	385	27	,	,	PUNCT
inlawrev-2752	385	28	return	return	VERB
inlawrev-2752	385	29	receipt	receipt	NOUN
inlawrev-2752	385	30	requested.^	requested.^	NOUN
inlawrev-2752	385	31	'	'	CCONJ
inlawrev-2752	385	32	*	*	SYM
inlawrev-2752	385	33	ii	ii	PROPN
inlawrev-2752	385	34	.	.	PUNCT
inlawrev-2752	386	1	indiana	indiana	PROPN
inlawrev-2752	386	2	's	's	PART
inlawrev-2752	386	3	response	response	NOUN
inlawrev-2752	386	4	to	to	ADP
inlawrev-2752	386	5	the	the	DET
inlawrev-2752	386	6	issue	issue	NOUN
inlawrev-2752	386	7	of	of	ADP
inlawrev-2752	386	8	world	world	NOUN
inlawrev-2752	386	9	-	-	PUNCT
inlawrev-2752	386	10	wide	wide	ADJ
inlawrev-2752	386	11	taxation	taxation	NOUN
inlawrev-2752	386	12	of	of	ADP
inlawrev-2752	386	13	multinational	multinational	ADJ
inlawrev-2752	386	14	corporations	corporation	NOUN
inlawrev-2752	386	15	following	follow	VERB
inlawrev-2752	386	16	a	a	DET
inlawrev-2752	386	17	series	series	NOUN
inlawrev-2752	386	18	of	of	ADP
inlawrev-2752	386	19	decisions	decision	NOUN
inlawrev-2752	386	20	by	by	ADP
inlawrev-2752	386	21	the	the	DET
inlawrev-2752	386	22	united	united	PROPN
inlawrev-2752	386	23	states	states	PROPN
inlawrev-2752	386	24	supreme	supreme	PROPN
inlawrev-2752	386	25	court	court	PROPN
inlawrev-2752	386	26	in	in	ADP
inlawrev-2752	386	27	the	the	DET
inlawrev-2752	386	28	early	early	ADJ
inlawrev-2752	386	29	1980	1980	NUM
inlawrev-2752	386	30	's	's	PART
inlawrev-2752	386	31	that	that	PRON
inlawrev-2752	386	32	addressed	address	VERB
inlawrev-2752	386	33	the	the	DET
inlawrev-2752	386	34	issue	issue	NOUN
inlawrev-2752	386	35	of	of	ADP
inlawrev-2752	386	36	state	state	NOUN
inlawrev-2752	386	37	taxation	taxation	NOUN
inlawrev-2752	386	38	of	of	ADP
inlawrev-2752	386	39	the	the	DET
inlawrev-2752	386	40	world	world	NOUN
inlawrev-2752	386	41	-	-	PUNCT
inlawrev-2752	386	42	wide	wide	ADJ
inlawrev-2752	386	43	or	or	CCONJ
inlawrev-2752	386	44	foreign	foreign	ADJ
inlawrev-2752	386	45	source	source	NOUN
inlawrev-2752	386	46	income	income	NOUN
inlawrev-2752	386	47	of	of	ADP
inlawrev-2752	386	48	multicorporate	multicorporate	ADJ
inlawrev-2752	386	49	unitary	unitary	ADJ
inlawrev-2752	386	50	businesses,^^	businesses,^^	NOUN
inlawrev-2752	386	51	indiana	indiana	PROPN
inlawrev-2752	386	52	has	have	AUX
inlawrev-2752	386	53	grappled	grapple	VERB
inlawrev-2752	386	54	with	with	ADP
inlawrev-2752	386	55	the	the	DET
inlawrev-2752	386	56	economically	economically	ADV
inlawrev-2752	386	57	sensitive	sensitive	ADJ
inlawrev-2752	386	58	question	question	NOUN
inlawrev-2752	386	59	of	of	ADP
inlawrev-2752	386	60	how	how	SCONJ
inlawrev-2752	386	61	far	far	ADV
inlawrev-2752	386	62	indiana	indiana	PROPN
inlawrev-2752	386	63	should	should	AUX
inlawrev-2752	386	64	expand	expand	VERB
inlawrev-2752	386	65	its	its	PRON
inlawrev-2752	386	66	now	now	ADV
inlawrev-2752	386	67	recognized	recognize	VERB
inlawrev-2752	386	68	constitutional	constitutional	ADJ
inlawrev-2752	386	69	jurisdiction	jurisdiction	NOUN
inlawrev-2752	386	70	to	to	PART
inlawrev-2752	386	71	impose	impose	VERB
inlawrev-2752	386	72	the	the	DET
inlawrev-2752	386	73	indiana	indiana	PROPN
inlawrev-2752	386	74	adjusted	adjust	VERB
inlawrev-2752	386	75	gross	gross	ADJ
inlawrev-2752	386	76	and	and	CCONJ
inlawrev-2752	386	77	supplemental	supplemental	ADJ
inlawrev-2752	386	78	income	income	NOUN
inlawrev-2752	386	79	taxes	taxis	NOUN
inlawrev-2752	386	80	on	on	ADP
inlawrev-2752	386	81	the	the	DET
inlawrev-2752	386	82	taxable	taxable	ADJ
inlawrev-2752	386	83	income	income	NOUN
inlawrev-2752	386	84	of	of	ADP
inlawrev-2752	386	85	unitary	unitary	ADJ
inlawrev-2752	386	86	businesses	business	NOUN
inlawrev-2752	386	87	.	.	PUNCT
inlawrev-2752	387	1	coupled	couple	VERB
inlawrev-2752	387	2	with	with	ADP
inlawrev-2752	387	3	this	this	DET
inlawrev-2752	387	4	question	question	NOUN
inlawrev-2752	387	5	is	be	AUX
inlawrev-2752	387	6	the	the	DET
inlawrev-2752	387	7	companion	companion	ADJ
inlawrev-2752	387	8	question	question	NOUN
inlawrev-2752	387	9	of	of	ADP
inlawrev-2752	387	10	how	how	SCONJ
inlawrev-2752	387	11	far	far	ADV
inlawrev-2752	387	12	indiana	indiana	PROPN
inlawrev-2752	387	13	should	should	AUX
inlawrev-2752	387	14	go	go	VERB
inlawrev-2752	387	15	in	in	ADP
inlawrev-2752	387	16	taxing	tax	VERB
inlawrev-2752	387	17	the	the	DET
inlawrev-2752	387	18	foreign	foreign	ADJ
inlawrev-2752	387	19	source	source	NOUN
inlawrev-2752	387	20	income	income	NOUN
inlawrev-2752	387	21	of	of	ADP
inlawrev-2752	387	22	united	united	PROPN
inlawrev-2752	387	23	states	states	PROPN
inlawrev-2752	387	24	domestic	domestic	ADJ
inlawrev-2752	387	25	companies	company	NOUN
inlawrev-2752	387	26	.	.	PUNCT
inlawrev-2752	388	1	in	in	ADP
inlawrev-2752	388	2	1984	1984	NUM
inlawrev-2752	388	3	,	,	PUNCT
inlawrev-2752	388	4	governor	governor	NOUN
inlawrev-2752	388	5	orr	orr	PROPN
inlawrev-2752	388	6	,	,	PUNCT
inlawrev-2752	388	7	in	in	ADP
inlawrev-2752	388	8	order	order	NOUN
inlawrev-2752	388	9	to	to	PART
inlawrev-2752	388	10	allay	allay	VERB
inlawrev-2752	388	11	expressions	expression	NOUN
inlawrev-2752	388	12	of	of	ADP
inlawrev-2752	388	13	grave	grave	ADJ
inlawrev-2752	388	14	concern	concern	NOUN
inlawrev-2752	388	15	by	by	ADP
inlawrev-2752	388	16	many	many	ADJ
inlawrev-2752	388	17	taxpayers	taxpayer	NOUN
inlawrev-2752	388	18	as	as	ADP
inlawrev-2752	388	19	to	to	ADP
inlawrev-2752	388	20	what	what	PRON
inlawrev-2752	388	21	indiana	indiana	PROPN
inlawrev-2752	388	22	's	's	PART
inlawrev-2752	388	23	policy	policy	NOUN
inlawrev-2752	388	24	would	would	AUX
inlawrev-2752	388	25	be	be	AUX
inlawrev-2752	388	26	in	in	ADP
inlawrev-2752	388	27	view	view	NOUN
inlawrev-2752	388	28	of	of	ADP
inlawrev-2752	388	29	the	the	DET
inlawrev-2752	388	30	1983	1983	NUM
inlawrev-2752	388	31	united	united	PROPN
inlawrev-2752	388	32	states	states	PROPN
inlawrev-2752	388	33	supreme	supreme	PROPN
inlawrev-2752	388	34	court	court	PROPN
inlawrev-2752	388	35	decision	decision	NOUN
inlawrev-2752	388	36	in	in	ADP
inlawrev-2752	388	37	container	container	PROPN
inlawrev-2752	388	38	corp	corp	PROPN
inlawrev-2752	388	39	.	.	PROPN
inlawrev-2752	388	40	of	of	ADP
inlawrev-2752	388	41	america	america	PROPN
inlawrev-2752	388	42	v.	v.	ADP
inlawrev-2752	388	43	franchise	franchise	PROPN
inlawrev-2752	388	44	tax	tax	PROPN
inlawrev-2752	388	45	board^^	board^^	PROPN
inlawrev-2752	388	46	issued	issue	VERB
inlawrev-2752	388	47	the	the	DET
inlawrev-2752	388	48	following	follow	VERB
inlawrev-2752	388	49	statement	statement	NOUN
inlawrev-2752	388	50	:	:	PUNCT
inlawrev-2752	388	51	the	the	DET
inlawrev-2752	388	52	attached	attach	VERB
inlawrev-2752	388	53	indiana	indiana	PROPN
inlawrev-2752	388	54	department	department	PROPN
inlawrev-2752	388	55	of	of	ADP
inlawrev-2752	388	56	revenue	revenue	NOUN
inlawrev-2752	388	57	directive	directive	NOUN
inlawrev-2752	388	58	is	be	AUX
inlawrev-2752	388	59	in	in	ADP
inlawrev-2752	388	60	response	response	NOUN
inlawrev-2752	388	61	to	to	ADP
inlawrev-2752	388	62	the	the	DET
inlawrev-2752	388	63	many	many	ADJ
inlawrev-2752	388	64	reports	report	NOUN
inlawrev-2752	388	65	that	that	PRON
inlawrev-2752	388	66	have	have	AUX
inlawrev-2752	388	67	greatly	greatly	ADV
inlawrev-2752	388	68	misrepresented	misrepresent	VERB
inlawrev-2752	388	69	indiana	indiana	PROPN
inlawrev-2752	388	70	's	's	PART
inlawrev-2752	388	71	unitary	unitary	ADJ
inlawrev-2752	388	72	tax	tax	NOUN
inlawrev-2752	388	73	policy	policy	NOUN
inlawrev-2752	388	74	.	.	PUNCT
inlawrev-2752	389	1	i	i	PRON
inlawrev-2752	389	2	wish	wish	VERB
inlawrev-2752	389	3	to	to	PART
inlawrev-2752	389	4	make	make	VERB
inlawrev-2752	389	5	indiana	indiana	PROPN
inlawrev-2752	389	6	's	's	PART
inlawrev-2752	389	7	position	position	NOUN
inlawrev-2752	389	8	absolutely	absolutely	ADV
inlawrev-2752	389	9	clear	clear	ADJ
inlawrev-2752	389	10	.	.	PUNCT
inlawrev-2752	390	1	except	except	SCONJ
inlawrev-2752	390	2	when	when	SCONJ
inlawrev-2752	390	3	requested	request	VERB
inlawrev-2752	390	4	by	by	ADP
inlawrev-2752	390	5	the	the	DET
inlawrev-2752	390	6	taxpayer	taxpayer	NOUN
inlawrev-2752	390	7	or	or	CCONJ
inlawrev-2752	390	8	in	in	ADP
inlawrev-2752	390	9	cases	case	NOUN
inlawrev-2752	390	10	where	where	SCONJ
inlawrev-2752	390	11	there	there	PRON
inlawrev-2752	390	12	is	be	VERB
inlawrev-2752	390	13	evidence	evidence	NOUN
inlawrev-2752	390	14	of	of	ADP
inlawrev-2752	390	15	a	a	DET
inlawrev-2752	390	16	blatant	blatant	ADJ
inlawrev-2752	390	17	attempt	attempt	NOUN
inlawrev-2752	390	18	to	to	PART
inlawrev-2752	390	19	avoid	avoid	VERB
inlawrev-2752	390	20	indiana	indiana	PROPN
inlawrev-2752	390	21	taxes	taxis	NOUN
inlawrev-2752	390	22	,	,	PUNCT
inlawrev-2752	390	23	indiana	indiana	PROPN
inlawrev-2752	390	24	has	have	VERB
inlawrev-2752	390	25	not	not	PART
inlawrev-2752	390	26	,	,	PUNCT
inlawrev-2752	390	27	does	do	AUX
inlawrev-2752	390	28	not	not	PART
inlawrev-2752	390	29	,	,	PUNCT
inlawrev-2752	390	30	and	and	CCONJ
inlawrev-2752	390	31	will	will	AUX
inlawrev-2752	390	32	not	not	PART
inlawrev-2752	390	33	require	require	VERB
inlawrev-2752	390	34	combined	combined	ADJ
inlawrev-2752	390	35	reporting	reporting	NOUN
inlawrev-2752	390	36	of	of	ADP
inlawrev-2752	390	37	taxpayers	taxpayer	NOUN
inlawrev-2752	390	38	conducting	conduct	VERB
inlawrev-2752	390	39	unitary	unitary	ADJ
inlawrev-2752	390	40	businesses	business	NOUN
inlawrev-2752	390	41	.	.	PUNCT
inlawrev-2752	391	1	this	this	PRON
inlawrev-2752	391	2	has	have	AUX
inlawrev-2752	391	3	been	be	AUX
inlawrev-2752	391	4	our	our	PRON
inlawrev-2752	391	5	policy	policy	NOUN
inlawrev-2752	391	6	.	.	PUNCT
inlawrev-2752	392	1	the	the	DET
inlawrev-2752	392	2	united	united	PROPN
inlawrev-2752	392	3	states	states	PROPN
inlawrev-2752	392	4	supreme	supreme	PROPN
inlawrev-2752	392	5	court	court	PROPN
inlawrev-2752	392	6	decision	decision	NOUN
inlawrev-2752	392	7	in	in	ADP
inlawrev-2752	392	8	the	the	DET
inlawrev-2752	392	9	container	container	NOUN
inlawrev-2752	392	10	corporation	corporation	NOUN
inlawrev-2752	392	11	of	of	ADP
inlawrev-2752	392	12	america	america	PROPN
inlawrev-2752	392	13	case	case	NOUN
inlawrev-2752	392	14	has	have	AUX
inlawrev-2752	392	15	not	not	PART
inlawrev-2752	392	16	altered	alter	VERB
inlawrev-2752	392	17	that	that	DET
inlawrev-2752	392	18	pohcy.^^	pohcy.^^	NOUN
inlawrev-2752	393	1	the	the	DET
inlawrev-2752	393	2	revenue	revenue	NOUN
inlawrev-2752	393	3	department	department	NOUN
inlawrev-2752	393	4	directive	directive	NOUN
inlawrev-2752	393	5	identified	identify	VERB
inlawrev-2752	393	6	in	in	ADP
inlawrev-2752	393	7	governor	governor	PROPN
inlawrev-2752	393	8	orr	orr	PROPN
inlawrev-2752	393	9	's	's	PART
inlawrev-2752	393	10	statement	statement	NOUN
inlawrev-2752	393	11	further	far	ADV
inlawrev-2752	393	12	explained	explain	VERB
inlawrev-2752	393	13	the	the	DET
inlawrev-2752	393	14	department	department	NOUN
inlawrev-2752	393	15	's	's	PART
inlawrev-2752	393	16	policy	policy	NOUN
inlawrev-2752	393	17	as	as	ADP
inlawrev-2752	393	18	to	to	ADP
inlawrev-2752	393	19	its	its	PRON
inlawrev-2752	393	20	application	application	NOUN
inlawrev-2752	393	21	of	of	ADP
inlawrev-2752	393	22	the	the	DET
inlawrev-2752	393	23	unitary	unitary	ADJ
inlawrev-2752	393	24	business	business	NOUN
inlawrev-2752	393	25	taxation	taxation	NOUN
inlawrev-2752	393	26	method	method	NOUN
inlawrev-2752	393	27	as	as	SCONJ
inlawrev-2752	393	28	follows	follow	VERB
inlawrev-2752	393	29	:	:	PUNCT
inlawrev-2752	393	30	the	the	DET
inlawrev-2752	393	31	department	department	NOUN
inlawrev-2752	393	32	has	have	VERB
inlawrev-2752	393	33	no	no	DET
inlawrev-2752	393	34	intention	intention	NOUN
inlawrev-2752	393	35	of	of	ADP
inlawrev-2752	393	36	using	use	VERB
inlawrev-2752	393	37	combined	combined	ADJ
inlawrev-2752	393	38	income	income	NOUN
inlawrev-2752	393	39	of	of	ADP
inlawrev-2752	393	40	unitary	unitary	ADJ
inlawrev-2752	393	41	businesses	business	NOUN
inlawrev-2752	393	42	as	as	ADP
inlawrev-2752	393	43	a	a	DET
inlawrev-2752	393	44	means	means	NOUN
inlawrev-2752	393	45	of	of	ADP
inlawrev-2752	393	46	gaining	gain	VERB
inlawrev-2752	393	47	additional	additional	ADJ
inlawrev-2752	393	48	tax	tax	NOUN
inlawrev-2752	393	49	revenues	revenue	NOUN
inlawrev-2752	393	50	.	.	PUNCT
inlawrev-2752	394	1	"	"	PUNCT
inlawrev-2752	394	2	ind	ind	NOUN
inlawrev-2752	394	3	.	.	PUNCT
inlawrev-2752	395	1	small	small	ADJ
inlawrev-2752	395	2	tax	tax	NOUN
inlawrev-2752	395	3	case	case	NOUN
inlawrev-2752	395	4	r.	r.	PROPN
inlawrev-2752	395	5	3	3	NUM
inlawrev-2752	395	6	.	.	PUNCT
inlawrev-2752	395	7	^id	^id	PROPN
inlawrev-2752	395	8	.	.	PUNCT
inlawrev-2752	396	1	'	'	PUNCT
inlawrev-2752	396	2	^container	^contain	ADJ
inlawrev-2752	396	3	corp	corp	PROPN
inlawrev-2752	396	4	.	.	PROPN
inlawrev-2752	396	5	of	of	ADP
inlawrev-2752	396	6	america	america	PROPN
inlawrev-2752	396	7	v.	v.	ADP
inlawrev-2752	396	8	franchise	franchise	PROPN
inlawrev-2752	396	9	tax	tax	PROPN
inlawrev-2752	396	10	bd	bd	PROPN
inlawrev-2752	396	11	.	.	PROPN
inlawrev-2752	396	12	,	,	PUNCT
inlawrev-2752	396	13	463	463	NUM
inlawrev-2752	396	14	u.s	u.s	PROPN
inlawrev-2752	396	15	.	.	PROPN
inlawrev-2752	396	16	159	159	NUM
inlawrev-2752	396	17	(	(	PUNCT
inlawrev-2752	396	18	1983	1983	NUM
inlawrev-2752	396	19	)	)	PUNCT
inlawrev-2752	396	20	;	;	PUNCT
inlawrev-2752	396	21	f.w	f.w	PROPN
inlawrev-2752	396	22	.	.	PROPN
inlawrev-2752	396	23	woolworth	woolworth	PROPN
inlawrev-2752	396	24	co.	co.	PROPN
inlawrev-2752	396	25	v.	v.	ADP
inlawrev-2752	396	26	taxation	taxation	PROPN
inlawrev-2752	396	27	&	&	CCONJ
inlawrev-2752	396	28	revenue	revenue	NOUN
inlawrev-2752	396	29	dep't	dep't	PROPN
inlawrev-2752	396	30	,	,	PUNCT
inlawrev-2752	396	31	458	458	NUM
inlawrev-2752	396	32	u.s	u.s	PROPN
inlawrev-2752	396	33	.	.	PROPN
inlawrev-2752	396	34	354	354	NUM
inlawrev-2752	396	35	(	(	PUNCT
inlawrev-2752	396	36	1982	1982	NUM
inlawrev-2752	396	37	)	)	PUNCT
inlawrev-2752	396	38	;	;	PUNCT
inlawrev-2752	396	39	asarco	asarco	NOUN
inlawrev-2752	396	40	,	,	PUNCT
inlawrev-2752	396	41	inc	inc	PROPN
inlawrev-2752	396	42	.	.	PROPN
inlawrev-2752	397	1	v.	v.	ADP
inlawrev-2752	397	2	idaho	idaho	PROPN
inlawrev-2752	397	3	state	state	NOUN
inlawrev-2752	397	4	tax	tax	NOUN
inlawrev-2752	397	5	comm'n	comm'n	PROPN
inlawrev-2752	397	6	,	,	PUNCT
inlawrev-2752	397	7	458	458	NUM
inlawrev-2752	397	8	u.s	u.s	PROPN
inlawrev-2752	397	9	.	.	PROPN
inlawrev-2752	397	10	307	307	NUM
inlawrev-2752	397	11	(	(	PUNCT
inlawrev-2752	397	12	1982	1982	NUM
inlawrev-2752	397	13	)	)	PUNCT
inlawrev-2752	397	14	;	;	PUNCT
inlawrev-2752	398	1	exxon	exxon	PROPN
inlawrev-2752	398	2	corp	corp	PROPN
inlawrev-2752	398	3	.	.	PROPN
inlawrev-2752	398	4	v.	v.	PROPN
inlawrev-2752	398	5	department	department	PROPN
inlawrev-2752	398	6	of	of	ADP
inlawrev-2752	398	7	revenue	revenue	NOUN
inlawrev-2752	398	8	,	,	PUNCT
inlawrev-2752	398	9	447	447	NUM
inlawrev-2752	398	10	u.s	u.s	PROPN
inlawrev-2752	398	11	.	.	PROPN
inlawrev-2752	398	12	207	207	NUM
inlawrev-2752	398	13	(	(	PUNCT
inlawrev-2752	398	14	1980	1980	NUM
inlawrev-2752	398	15	)	)	PUNCT
inlawrev-2752	398	16	;	;	PUNCT
inlawrev-2752	398	17	mobil	mobil	PROPN
inlawrev-2752	398	18	oil	oil	PROPN
inlawrev-2752	398	19	corp	corp	PROPN
inlawrev-2752	398	20	.	.	PROPN
inlawrev-2752	399	1	v.	v.	PROPN
inlawrev-2752	399	2	commissioner	commissioner	NOUN
inlawrev-2752	399	3	of	of	ADP
inlawrev-2752	399	4	taxes	taxis	NOUN
inlawrev-2752	400	1	,	,	PUNCT
inlawrev-2752	400	2	445	445	NUM
inlawrev-2752	400	3	u.s	u.s	PROPN
inlawrev-2752	400	4	.	.	PROPN
inlawrev-2752	400	5	425	425	NUM
inlawrev-2752	400	6	(	(	PUNCT
inlawrev-2752	400	7	1980	1980	NUM
inlawrev-2752	400	8	)	)	PUNCT
inlawrev-2752	400	9	.	.	PUNCT
inlawrev-2752	401	1	m63	m63	PROPN
inlawrev-2752	401	2	u.s	u.s	PROPN
inlawrev-2752	401	3	.	.	PROPN
inlawrev-2752	401	4	159	159	NUM
inlawrev-2752	401	5	(	(	PUNCT
inlawrev-2752	401	6	1983	1983	NUM
inlawrev-2752	401	7	)	)	PUNCT
inlawrev-2752	401	8	.	.	PUNCT
inlawrev-2752	402	1	'	'	PUNCT
inlawrev-2752	402	2	public	public	ADJ
inlawrev-2752	402	3	announcement	announcement	NOUN
inlawrev-2752	402	4	by	by	ADP
inlawrev-2752	402	5	governor	governor	PROPN
inlawrev-2752	402	6	robert	robert	PROPN
inlawrev-2752	402	7	d.	d.	PROPN
inlawrev-2752	402	8	orr	orr	PROPN
inlawrev-2752	402	9	of	of	ADP
inlawrev-2752	402	10	indiana	indiana	PROPN
inlawrev-2752	402	11	(	(	PUNCT
inlawrev-2752	402	12	february	february	PROPN
inlawrev-2752	402	13	23	23	NUM
inlawrev-2752	402	14	,	,	PUNCT
inlawrev-2752	402	15	1984	1984	NUM
inlawrev-2752	402	16	)	)	PUNCT
inlawrev-2752	402	17	.	.	PUNCT
inlawrev-2752	403	1	378	378	NUM
inlawrev-2752	403	2	indiana	indiana	PROPN
inlawrev-2752	403	3	law	law	PROPN
inlawrev-2752	403	4	review	review	NOUN
inlawrev-2752	403	5	[	[	X
inlawrev-2752	403	6	vol	vol	NOUN
inlawrev-2752	403	7	.	.	PUNCT
inlawrev-2752	403	8	20:361	20:361	NOUN
inlawrev-2752	403	9	but	but	CCONJ
inlawrev-2752	403	10	will	will	AUX
inlawrev-2752	403	11	only	only	ADV
inlawrev-2752	403	12	use	use	VERB
inlawrev-2752	403	13	the	the	DET
inlawrev-2752	403	14	method	method	NOUN
inlawrev-2752	403	15	for	for	ADP
inlawrev-2752	403	16	the	the	DET
inlawrev-2752	403	17	fair	fair	ADJ
inlawrev-2752	403	18	reporting	reporting	NOUN
inlawrev-2752	403	19	and	and	CCONJ
inlawrev-2752	403	20	reflection	reflection	NOUN
inlawrev-2752	403	21	of	of	ADP
inlawrev-2752	403	22	income	income	NOUN
inlawrev-2752	403	23	attributed	attribute	VERB
inlawrev-2752	403	24	to	to	ADP
inlawrev-2752	403	25	indiana	indiana	PROPN
inlawrev-2752	403	26	when	when	SCONJ
inlawrev-2752	403	27	the	the	DET
inlawrev-2752	403	28	standard	standard	ADJ
inlawrev-2752	403	29	three	three	NUM
inlawrev-2752	403	30	-	-	PUNCT
inlawrev-2752	403	31	factor	factor	NOUN
inlawrev-2752	403	32	formula	formula	NOUN
inlawrev-2752	403	33	clearly	clearly	ADV
inlawrev-2752	403	34	does	do	AUX
inlawrev-2752	403	35	not	not	PART
inlawrev-2752	403	36	fairly	fairly	ADV
inlawrev-2752	403	37	reflect	reflect	VERB
inlawrev-2752	403	38	income	income	NOUN
inlawrev-2752	403	39	.	.	PUNCT
inlawrev-2752	404	1	to	to	PART
inlawrev-2752	404	2	categorize	categorize	VERB
inlawrev-2752	404	3	indiana	indiana	PROPN
inlawrev-2752	404	4	as	as	ADP
inlawrev-2752	404	5	a	a	DET
inlawrev-2752	404	6	"	"	PUNCT
inlawrev-2752	404	7	unitary	unitary	ADJ
inlawrev-2752	404	8	state	state	NOUN
inlawrev-2752	404	9	"	"	PUNCT
inlawrev-2752	404	10	is	be	AUX
inlawrev-2752	404	11	not	not	PART
inlawrev-2752	404	12	an	an	DET
inlawrev-2752	404	13	accurate	accurate	ADJ
inlawrev-2752	404	14	description	description	NOUN
inlawrev-2752	404	15	of	of	ADP
inlawrev-2752	404	16	the	the	DET
inlawrev-2752	404	17	policy	policy	NOUN
inlawrev-2752	404	18	indiana	indiana	PROPN
inlawrev-2752	404	19	has	have	AUX
inlawrev-2752	404	20	followed	follow	VERB
inlawrev-2752	404	21	for	for	ADP
inlawrev-2752	404	22	years	year	NOUN
inlawrev-2752	404	23	.	.	PUNCT
inlawrev-2752	404	24	^^	^^	PUNCT
inlawrev-2752	405	1	in	in	ADP
inlawrev-2752	405	2	1985	1985	NUM
inlawrev-2752	405	3	,	,	PUNCT
inlawrev-2752	405	4	the	the	DET
inlawrev-2752	405	5	indiana	indiana	PROPN
inlawrev-2752	405	6	legislature	legislature	PROPN
inlawrev-2752	405	7	further	far	ADV
inlawrev-2752	405	8	addressed	address	VERB
inlawrev-2752	405	9	the	the	DET
inlawrev-2752	405	10	issue	issue	NOUN
inlawrev-2752	405	11	of	of	ADP
inlawrev-2752	405	12	unitary	unitary	ADJ
inlawrev-2752	405	13	business	business	NOUN
inlawrev-2752	405	14	taxation	taxation	NOUN
inlawrev-2752	405	15	and	and	CCONJ
inlawrev-2752	405	16	enacted	enact	VERB
inlawrev-2752	405	17	an	an	DET
inlawrev-2752	405	18	amendment	amendment	NOUN
inlawrev-2752	405	19	to	to	ADP
inlawrev-2752	405	20	the	the	DET
inlawrev-2752	405	21	adjusted	adjust	VERB
inlawrev-2752	405	22	gross	gross	ADJ
inlawrev-2752	405	23	income	income	NOUN
inlawrev-2752	405	24	tax	tax	NOUN
inlawrev-2752	405	25	act	act	NOUN
inlawrev-2752	405	26	(	(	PUNCT
inlawrev-2752	405	27	popularly	popularly	ADV
inlawrev-2752	405	28	called	call	VERB
inlawrev-2752	405	29	the	the	DET
inlawrev-2752	405	30	"	"	PUNCT
inlawrev-2752	405	31	sony	sony	PROPN
inlawrev-2752	405	32	amendment")^^	amendment")^^	PROPN
inlawrev-2752	405	33	that	that	PRON
inlawrev-2752	405	34	essentially	essentially	ADV
inlawrev-2752	405	35	provides	provide	VERB
inlawrev-2752	405	36	that	that	SCONJ
inlawrev-2752	405	37	indiana	indiana	PROPN
inlawrev-2752	405	38	will	will	AUX
inlawrev-2752	405	39	not	not	PART
inlawrev-2752	405	40	impose	impose	VERB
inlawrev-2752	405	41	the	the	DET
inlawrev-2752	405	42	unitary	unitary	ADJ
inlawrev-2752	405	43	business	business	NOUN
inlawrev-2752	405	44	tax	tax	NOUN
inlawrev-2752	405	45	concept	concept	NOUN
inlawrev-2752	405	46	on	on	ADP
inlawrev-2752	405	47	a	a	DET
inlawrev-2752	405	48	world	world	NOUN
inlawrev-2752	405	49	-	-	PUNCT
inlawrev-2752	405	50	wide	wide	ADJ
inlawrev-2752	405	51	basis	basis	NOUN
inlawrev-2752	405	52	,	,	PUNCT
inlawrev-2752	405	53	but	but	CCONJ
inlawrev-2752	405	54	restricts	restrict	VERB
inlawrev-2752	405	55	the	the	DET
inlawrev-2752	405	56	revenue	revenue	NOUN
inlawrev-2752	405	57	department	department	NOUN
inlawrev-2752	405	58	's	's	PART
inlawrev-2752	405	59	application	application	NOUN
inlawrev-2752	405	60	of	of	ADP
inlawrev-2752	405	61	that	that	DET
inlawrev-2752	405	62	concept	concept	NOUN
inlawrev-2752	405	63	to	to	ADP
inlawrev-2752	405	64	a	a	DET
inlawrev-2752	405	65	"	"	PUNCT
inlawrev-2752	405	66	water	water	NOUN
inlawrev-2752	405	67	's	's	PART
inlawrev-2752	405	68	edge	edge	NOUN
inlawrev-2752	405	69	"	"	PUNCT
inlawrev-2752	405	70	jurisdiction	jurisdiction	NOUN
inlawrev-2752	405	71	.	.	PUNCT
inlawrev-2752	406	1	'	'	PUNCT
inlawrev-2752	406	2	^^	^^	PUNCT
inlawrev-2752	406	3	broadly	broadly	ADV
inlawrev-2752	406	4	speaking	speak	VERB
inlawrev-2752	406	5	,	,	PUNCT
inlawrev-2752	406	6	"	"	PUNCT
inlawrev-2752	406	7	water	water	NOUN
inlawrev-2752	406	8	's	's	PART
inlawrev-2752	406	9	edge	edge	NOUN
inlawrev-2752	406	10	unitary	unitary	ADJ
inlawrev-2752	406	11	taxation	taxation	NOUN
inlawrev-2752	406	12	"	"	PUNCT
inlawrev-2752	406	13	essentially	essentially	ADV
inlawrev-2752	406	14	means	mean	VERB
inlawrev-2752	406	15	that	that	SCONJ
inlawrev-2752	406	16	the	the	DET
inlawrev-2752	406	17	revenue	revenue	NOUN
inlawrev-2752	406	18	department	department	NOUN
inlawrev-2752	406	19	may	may	AUX
inlawrev-2752	406	20	apply	apply	VERB
inlawrev-2752	406	21	the	the	DET
inlawrev-2752	406	22	unitary	unitary	ADJ
inlawrev-2752	406	23	business	business	NOUN
inlawrev-2752	406	24	method	method	NOUN
inlawrev-2752	406	25	to	to	PART
inlawrev-2752	406	26	combine	combine	VERB
inlawrev-2752	406	27	the	the	DET
inlawrev-2752	406	28	income	income	NOUN
inlawrev-2752	406	29	of	of	ADP
inlawrev-2752	406	30	a	a	DET
inlawrev-2752	406	31	multicorporate	multicorporate	NOUN
inlawrev-2752	406	32	business	business	NOUN
inlawrev-2752	406	33	only	only	ADV
inlawrev-2752	406	34	to	to	ADP
inlawrev-2752	406	35	the	the	DET
inlawrev-2752	406	36	extent	extent	NOUN
inlawrev-2752	406	37	such	such	ADJ
inlawrev-2752	406	38	business	business	NOUN
inlawrev-2752	406	39	is	be	AUX
inlawrev-2752	406	40	conducted	conduct	VERB
inlawrev-2752	406	41	within	within	ADP
inlawrev-2752	406	42	the	the	DET
inlawrev-2752	406	43	united	united	PROPN
inlawrev-2752	406	44	states	states	PROPN
inlawrev-2752	406	45	.	.	PUNCT
inlawrev-2752	407	1	conversely	conversely	ADV
inlawrev-2752	407	2	stated	state	VERB
inlawrev-2752	407	3	,	,	PUNCT
inlawrev-2752	407	4	the	the	DET
inlawrev-2752	407	5	department	department	NOUN
inlawrev-2752	407	6	may	may	AUX
inlawrev-2752	407	7	not	not	PART
inlawrev-2752	407	8	tax	tax	VERB
inlawrev-2752	407	9	a	a	DET
inlawrev-2752	407	10	unitary	unitary	ADJ
inlawrev-2752	407	11	business	business	NOUN
inlawrev-2752	407	12	on	on	ADP
inlawrev-2752	407	13	the	the	DET
inlawrev-2752	407	14	basis	basis	NOUN
inlawrev-2752	407	15	of	of	ADP
inlawrev-2752	407	16	world	world	NOUN
inlawrev-2752	407	17	-	-	PUNCT
inlawrev-2752	407	18	wide	wide	ADJ
inlawrev-2752	407	19	income	income	NOUN
inlawrev-2752	407	20	.	.	PUNCT
inlawrev-2752	408	1	because	because	SCONJ
inlawrev-2752	408	2	numerous	numerous	ADJ
inlawrev-2752	408	3	articles	article	NOUN
inlawrev-2752	408	4	,	,	PUNCT
inlawrev-2752	408	5	^^^	^^^	ADJ
inlawrev-2752	408	6	as	as	ADV
inlawrev-2752	408	7	well	well	ADV
inlawrev-2752	408	8	as	as	ADP
inlawrev-2752	408	9	numerous	numerous	ADJ
inlawrev-2752	408	10	court	court	NOUN
inlawrev-2752	408	11	decisions	decision	NOUN
inlawrev-2752	408	12	,	,	PUNCT
inlawrev-2752	408	13	^	^	SYM
inlawrev-2752	408	14	°	°	PROPN
inlawrev-2752	408	15	^	^	PUNCT
inlawrev-2752	408	16	have	have	AUX
inlawrev-2752	408	17	dealt	deal	VERB
inlawrev-2752	408	18	with	with	ADP
inlawrev-2752	408	19	this	this	DET
inlawrev-2752	408	20	unitary	unitary	ADJ
inlawrev-2752	408	21	business	business	NOUN
inlawrev-2752	408	22	concept	concept	NOUN
inlawrev-2752	408	23	,	,	PUNCT
inlawrev-2752	408	24	the	the	DET
inlawrev-2752	408	25	objective	objective	NOUN
inlawrev-2752	408	26	of	of	ADP
inlawrev-2752	408	27	this	this	DET
inlawrev-2752	408	28	comment	comment	NOUN
inlawrev-2752	408	29	is	be	AUX
inlawrev-2752	408	30	to	to	PART
inlawrev-2752	408	31	focus	focus	VERB
inlawrev-2752	408	32	on	on	ADP
inlawrev-2752	408	33	where	where	SCONJ
inlawrev-2752	408	34	indiana	indiana	PROPN
inlawrev-2752	408	35	stands	stand	VERB
inlawrev-2752	408	36	today	today	NOUN
inlawrev-2752	408	37	on	on	ADP
inlawrev-2752	408	38	the	the	DET
inlawrev-2752	408	39	issue	issue	NOUN
inlawrev-2752	408	40	of	of	ADP
inlawrev-2752	408	41	unitary	unitary	ADJ
inlawrev-2752	408	42	taxation	taxation	NOUN
inlawrev-2752	408	43	.	.	PUNCT
inlawrev-2752	409	1	the	the	DET
inlawrev-2752	409	2	1985	1985	NUM
inlawrev-2752	409	3	enactment	enactment	NOUN
inlawrev-2752	409	4	of	of	ADP
inlawrev-2752	409	5	a	a	DET
inlawrev-2752	409	6	"	"	PUNCT
inlawrev-2752	409	7	water	water	NOUN
inlawrev-2752	409	8	's	's	PART
inlawrev-2752	409	9	edge	edge	NOUN
inlawrev-2752	409	10	"	"	PUNCT
inlawrev-2752	409	11	unitary	unitary	ADJ
inlawrev-2752	409	12	business	business	NOUN
inlawrev-2752	409	13	taxation	taxation	NOUN
inlawrev-2752	409	14	limitation	limitation	NOUN
inlawrev-2752	409	15	has	have	AUX
inlawrev-2752	409	16	produced	produce	VERB
inlawrev-2752	409	17	two	two	NUM
inlawrev-2752	409	18	unresolved	unresolved	ADJ
inlawrev-2752	409	19	serious	serious	ADJ
inlawrev-2752	409	20	concerns	concern	NOUN
inlawrev-2752	409	21	.	.	PUNCT
inlawrev-2752	410	1	first	first	ADV
inlawrev-2752	410	2	,	,	PUNCT
inlawrev-2752	410	3	indiana	indiana	PROPN
inlawrev-2752	410	4	has	have	AUX
inlawrev-2752	410	5	not	not	PART
inlawrev-2752	410	6	dealt	deal	VERB
inlawrev-2752	410	7	with	with	ADP
inlawrev-2752	410	8	the	the	DET
inlawrev-2752	410	9	question	question	NOUN
inlawrev-2752	410	10	of	of	ADP
inlawrev-2752	410	11	the	the	DET
inlawrev-2752	410	12	taxability	taxability	NOUN
inlawrev-2752	410	13	of	of	ADP
inlawrev-2752	410	14	foreign	foreign	ADJ
inlawrev-2752	410	15	source	source	NOUN
inlawrev-2752	410	16	income	income	NOUN
inlawrev-2752	410	17	(	(	PUNCT
inlawrev-2752	410	18	generally	generally	ADV
inlawrev-2752	410	19	dividends	dividend	NOUN
inlawrev-2752	410	20	and	and	CCONJ
inlawrev-2752	410	21	royalties	royalty	NOUN
inlawrev-2752	410	22	)	)	PUNCT
inlawrev-2752	410	23	of	of	ADP
inlawrev-2752	410	24	united	united	PROPN
inlawrev-2752	410	25	states	states	PROPN
inlawrev-2752	410	26	based	base	VERB
inlawrev-2752	410	27	multinational	multinational	ADJ
inlawrev-2752	410	28	businesses	business	NOUN
inlawrev-2752	410	29	.	.	PUNCT
inlawrev-2752	411	1	american	american	ADJ
inlawrev-2752	411	2	multinationals	multinational	NOUN
inlawrev-2752	411	3	may	may	AUX
inlawrev-2752	411	4	well	well	ADV
inlawrev-2752	411	5	argue	argue	VERB
inlawrev-2752	411	6	that	that	SCONJ
inlawrev-2752	411	7	"	"	PUNCT
inlawrev-2752	411	8	water	water	NOUN
inlawrev-2752	411	9	's	's	PART
inlawrev-2752	411	10	edge	edge	NOUN
inlawrev-2752	411	11	"	"	PUNCT
inlawrev-2752	411	12	taxation	taxation	NOUN
inlawrev-2752	411	13	will	will	AUX
inlawrev-2752	411	14	place	place	VERB
inlawrev-2752	411	15	them	they	PRON
inlawrev-2752	411	16	at	at	ADP
inlawrev-2752	411	17	a	a	DET
inlawrev-2752	411	18	great	great	ADJ
inlawrev-2752	411	19	tax	tax	NOUN
inlawrev-2752	411	20	disadvantage	disadvantage	NOUN
inlawrev-2752	411	21	with	with	ADP
inlawrev-2752	411	22	foreign	foreign	NOUN
inlawrev-2752	411	23	-	-	PUNCT
inlawrev-2752	411	24	based	base	VERB
inlawrev-2752	411	25	multinationals	multinational	NOUN
inlawrev-2752	411	26	if	if	SCONJ
inlawrev-2752	411	27	indiana	indiana	PROPN
inlawrev-2752	411	28	taxes	tax	VERB
inlawrev-2752	411	29	the	the	DET
inlawrev-2752	411	30	domestic	domestic	ADJ
inlawrev-2752	411	31	companies	company	NOUN
inlawrev-2752	411	32	'	'	PART
inlawrev-2752	411	33	foreign	foreign	ADJ
inlawrev-2752	411	34	source	source	NOUN
inlawrev-2752	411	35	income	income	NOUN
inlawrev-2752	411	36	while	while	SCONJ
inlawrev-2752	411	37	exempting	exempt	VERB
inlawrev-2752	411	38	from	from	ADP
inlawrev-2752	411	39	taxation	taxation	NOUN
inlawrev-2752	411	40	the	the	DET
inlawrev-2752	411	41	overseas	overseas	ADJ
inlawrev-2752	411	42	income	income	NOUN
inlawrev-2752	411	43	of	of	ADP
inlawrev-2752	411	44	the	the	DET
inlawrev-2752	411	45	foreign	foreign	ADJ
inlawrev-2752	411	46	multinationals	multinational	NOUN
inlawrev-2752	411	47	.	.	PUNCT
inlawrev-2752	412	1	it	it	PRON
inlawrev-2752	412	2	is	be	AUX
inlawrev-2752	412	3	significant	significant	ADJ
inlawrev-2752	412	4	at	at	ADP
inlawrev-2752	412	5	this	this	DET
inlawrev-2752	412	6	point	point	NOUN
inlawrev-2752	412	7	to	to	PART
inlawrev-2752	412	8	note	note	VERB
inlawrev-2752	412	9	that	that	SCONJ
inlawrev-2752	412	10	all	all	PRON
inlawrev-2752	412	11	of	of	ADP
inlawrev-2752	412	12	the	the	DET
inlawrev-2752	412	13	states	state	NOUN
inlawrev-2752	412	14	bordering	border	VERB
inlawrev-2752	412	15	indiana	indiana	PROPN
inlawrev-2752	412	16	have	have	AUX
inlawrev-2752	412	17	provided	provide	VERB
inlawrev-2752	412	18	tax	tax	NOUN
inlawrev-2752	412	19	relief	relief	NOUN
inlawrev-2752	412	20	for	for	ADP
inlawrev-2752	412	21	the	the	DET
inlawrev-2752	412	22	foreign	foreign	ADJ
inlawrev-2752	412	23	source	source	NOUN
inlawrev-2752	412	24	income	income	NOUN
inlawrev-2752	412	25	of	of	ADP
inlawrev-2752	412	26	american	american	ADJ
inlawrev-2752	412	27	companies	company	NOUN
inlawrev-2752	412	28	.	.	PUNCT
inlawrev-2752	413	1	^^^	^^^	ADP
inlawrev-2752	413	2	this	this	DET
inlawrev-2752	413	3	issue	issue	NOUN
inlawrev-2752	413	4	has	have	AUX
inlawrev-2752	413	5	been	be	AUX
inlawrev-2752	413	6	presented	present	VERB
inlawrev-2752	413	7	to	to	ADP
inlawrev-2752	413	8	our	our	PRON
inlawrev-2752	413	9	legislature	legislature	NOUN
inlawrev-2752	413	10	but	but	CCONJ
inlawrev-2752	413	11	no	no	DET
inlawrev-2752	413	12	action	action	NOUN
inlawrev-2752	413	13	has	have	AUX
inlawrev-2752	413	14	yet	yet	ADV
inlawrev-2752	413	15	been	be	AUX
inlawrev-2752	413	16	taken	take	VERB
inlawrev-2752	413	17	by	by	ADP
inlawrev-2752	413	18	the	the	DET
inlawrev-2752	413	19	general	general	ADJ
inlawrev-2752	413	20	assembly	assembly	NOUN
inlawrev-2752	413	21	to	to	PART
inlawrev-2752	413	22	rectify	rectify	VERB
inlawrev-2752	413	23	the	the	DET
inlawrev-2752	413	24	asserted	assert	VERB
inlawrev-2752	413	25	disparity	disparity	NOUN
inlawrev-2752	413	26	in	in	ADP
inlawrev-2752	413	27	the	the	DET
inlawrev-2752	413	28	taxation	taxation	NOUN
inlawrev-2752	413	29	of	of	ADP
inlawrev-2752	413	30	u.s	u.s	PROPN
inlawrev-2752	413	31	.	.	PROPN
inlawrev-2752	413	32	incomes	income	NOUN
inlawrev-2752	413	33	vs.	vs.	ADP
inlawrev-2752	413	34	foreign	foreign	ADJ
inlawrev-2752	413	35	companies	company	NOUN
inlawrev-2752	413	36	.	.	PUNCT
inlawrev-2752	414	1	'	'	PUNCT
inlawrev-2752	414	2	^commissioner	^commissioner	NOUN
inlawrev-2752	414	3	's	's	PART
inlawrev-2752	414	4	directive	directive	NOUN
inlawrev-2752	414	5	no	no	NOUN
inlawrev-2752	414	6	.	.	PROPN
inlawrev-2752	414	7	10	10	NUM
inlawrev-2752	414	8	(	(	PUNCT
inlawrev-2752	414	9	ind	ind	NOUN
inlawrev-2752	414	10	.	.	PUNCT
inlawrev-2752	415	1	revenue	revenue	NOUN
inlawrev-2752	415	2	dep't	dep't	PROPN
inlawrev-2752	415	3	,	,	PUNCT
inlawrev-2752	415	4	feb	feb	PROPN
inlawrev-2752	415	5	.	.	PROPN
inlawrev-2752	415	6	1984	1984	NUM
inlawrev-2752	415	7	)	)	PUNCT
inlawrev-2752	415	8	.	.	PUNCT
inlawrev-2752	416	1	'	'	NUM
inlawrev-2752	416	2	^985	^985	X
inlawrev-2752	416	3	ind	ind	NOUN
inlawrev-2752	416	4	.	.	PUNCT
inlawrev-2752	417	1	acts	act	VERB
inlawrev-2752	417	2	658	658	NUM
inlawrev-2752	417	3	,	,	PUNCT
inlawrev-2752	417	4	663	663	NUM
inlawrev-2752	417	5	,	,	PUNCT
inlawrev-2752	417	6	pub	pub	NOUN
inlawrev-2752	417	7	.	.	PUNCT
inlawrev-2752	418	1	l.	l.	PROPN
inlawrev-2752	418	2	no	no	INTJ
inlawrev-2752	418	3	.	.	PROPN
inlawrev-2752	419	1	75	75	NUM
inlawrev-2752	419	2	-	-	SYM
inlawrev-2752	419	3	1985	1985	NUM
inlawrev-2752	419	4	,	,	PUNCT
inlawrev-2752	419	5	§	§	PROPN
inlawrev-2752	419	6	4	4	NUM
inlawrev-2752	419	7	(	(	PUNCT
inlawrev-2752	419	8	codified	codify	VERB
inlawrev-2752	419	9	at	at	ADP
inlawrev-2752	419	10	ind	ind	PROPN
inlawrev-2752	419	11	.	.	PUNCT
inlawrev-2752	420	1	code	code	PROPN
inlawrev-2752	420	2	§	§	PROPN
inlawrev-2752	420	3	6	6	NUM
inlawrev-2752	420	4	-	-	SYM
inlawrev-2752	420	5	3	3	NUM
inlawrev-2752	420	6	-	-	PUNCT
inlawrev-2752	420	7	2	2	NUM
inlawrev-2752	420	8	-	-	NUM
inlawrev-2752	420	9	2(0	2(0	NUM
inlawrev-2752	420	10	)	)	PUNCT
inlawrev-2752	420	11	(	(	PUNCT
inlawrev-2752	420	12	supp	supp	PROPN
inlawrev-2752	420	13	.	.	PUNCT
inlawrev-2752	420	14	1986	1986	NUM
inlawrev-2752	420	15	)	)	PUNCT
inlawrev-2752	420	16	.	.	PUNCT
inlawrev-2752	421	1	"	"	PUNCT
inlawrev-2752	421	2	"	"	PUNCT
inlawrev-2752	421	3	see	see	VERB
inlawrev-2752	421	4	,	,	PUNCT
inlawrev-2752	421	5	e.g.	e.g.	ADV
inlawrev-2752	421	6	,	,	PUNCT
inlawrev-2752	421	7	buresh	buresh	PROPN
inlawrev-2752	421	8	&	&	CCONJ
inlawrev-2752	421	9	weinstein	weinstein	PROPN
inlawrev-2752	421	10	,	,	PUNCT
inlawrev-2752	421	11	combined	combined	ADJ
inlawrev-2752	421	12	reporting	reporting	NOUN
inlawrev-2752	421	13	:	:	PUNCT
inlawrev-2752	421	14	the	the	DET
inlawrev-2752	421	15	approach	approach	NOUN
inlawrev-2752	421	16	and	and	CCONJ
inlawrev-2752	421	17	its	its	PRON
inlawrev-2752	421	18	problems	problem	NOUN
inlawrev-2752	421	19	,	,	PUNCT
inlawrev-2752	421	20	j.	j.	PROPN
inlawrev-2752	421	21	state	state	PROPN
inlawrev-2752	421	22	tax'n	tax'n	NOUN
inlawrev-2752	421	23	,	,	PUNCT
inlawrev-2752	421	24	spring	spring	NOUN
inlawrev-2752	421	25	1981	1981	NUM
inlawrev-2752	421	26	,	,	PUNCT
inlawrev-2752	421	27	at	at	ADP
inlawrev-2752	421	28	5	5	NUM
inlawrev-2752	421	29	;	;	PUNCT
inlawrev-2752	421	30	corrigan	corrigan	VERB
inlawrev-2752	421	31	,	,	PUNCT
inlawrev-2752	421	32	interstate	interstate	ADJ
inlawrev-2752	421	33	corporate	corporate	ADJ
inlawrev-2752	421	34	incomerecent	incomerecent	ADJ
inlawrev-2752	421	35	revolutions	revolution	NOUN
inlawrev-2752	421	36	and	and	CCONJ
inlawrev-2752	421	37	a	a	DET
inlawrev-2752	421	38	modern	modern	ADJ
inlawrev-2752	421	39	response	response	NOUN
inlawrev-2752	421	40	,	,	PUNCT
inlawrev-2752	421	41	29	29	NUM
inlawrev-2752	421	42	vand	vand	NOUN
inlawrev-2752	421	43	.	.	PUNCT
inlawrev-2752	422	1	l.	l.	PROPN
inlawrev-2752	422	2	rev	rev	PROPN
inlawrev-2752	422	3	.	.	PROPN
inlawrev-2752	422	4	423	423	NUM
inlawrev-2752	422	5	(	(	PUNCT
inlawrev-2752	422	6	1976	1976	NUM
inlawrev-2752	422	7	)	)	PUNCT
inlawrev-2752	422	8	;	;	PUNCT
inlawrev-2752	422	9	frankel	frankel	NOUN
inlawrev-2752	422	10	,	,	PUNCT
inlawrev-2752	422	11	basic	basic	ADJ
inlawrev-2752	422	12	principles	principle	NOUN
inlawrev-2752	422	13	and	and	CCONJ
inlawrev-2752	422	14	significant	significant	ADJ
inlawrev-2752	422	15	issues	issue	NOUN
inlawrev-2752	422	16	in	in	ADP
inlawrev-2752	422	17	state	state	NOUN
inlawrev-2752	422	18	taxation	taxation	NOUN
inlawrev-2752	422	19	of	of	ADP
inlawrev-2752	422	20	unitary	unitary	ADJ
inlawrev-2752	422	21	corporate	corporate	ADJ
inlawrev-2752	422	22	income	income	NOUN
inlawrev-2752	422	23	,	,	PUNCT
inlawrev-2752	422	24	37	37	NUM
inlawrev-2752	422	25	tax	tax	NOUN
inlawrev-2752	422	26	exec	exec	NOUN
inlawrev-2752	422	27	.	.	PUNCT
inlawrev-2752	423	1	1	1	NUM
inlawrev-2752	423	2	(	(	PUNCT
inlawrev-2752	423	3	1984	1984	NUM
inlawrev-2752	423	4	)	)	PUNCT
inlawrev-2752	423	5	.	.	PUNCT
inlawrev-2752	424	1	^	^	PUNCT
inlawrev-2752	424	2	°	°	ADP
inlawrev-2752	424	3	^see	^see	ADJ
inlawrev-2752	424	4	supra	supra	PROPN
inlawrev-2752	424	5	note	note	NOUN
inlawrev-2752	424	6	95	95	NUM
inlawrev-2752	424	7	.	.	PUNCT
inlawrev-2752	424	8	'	'	PUNCT
inlawrev-2752	425	1	°	°	X
inlawrev-2752	425	2	'	'	PART
inlawrev-2752	425	3	see	see	NOUN
inlawrev-2752	425	4	,	,	PUNCT
inlawrev-2752	425	5	e.g.	e.g.	ADV
inlawrev-2752	425	6	,	,	PUNCT
inlawrev-2752	425	7	iii	iii	PROPN
inlawrev-2752	425	8	.	.	PUNCT
inlawrev-2752	426	1	ann	ann	PROPN
inlawrev-2752	426	2	.	.	PUNCT
inlawrev-2752	427	1	stat	stat	PROPN
inlawrev-2752	427	2	ch	ch	PROPN
inlawrev-2752	427	3	.	.	PROPN
inlawrev-2752	427	4	120	120	NUM
inlawrev-2752	427	5	,	,	PUNCT
inlawrev-2752	427	6	para	para	NOUN
inlawrev-2752	427	7	.	.	PUNCT
inlawrev-2752	428	1	15	15	NUM
inlawrev-2752	428	2	-	-	SYM
inlawrev-2752	428	3	1501(a)(28	1501(a)(28	NUM
inlawrev-2752	428	4	)	)	PUNCT
inlawrev-2752	428	5	(	(	PUNCT
inlawrev-2752	428	6	smith	smith	PROPN
inlawrev-2752	428	7	-	-	PUNCT
inlawrev-2752	428	8	hurd	hurd	PROPN
inlawrev-2752	428	9	supp	supp	PROPN
inlawrev-2752	428	10	.	.	PUNCT
inlawrev-2752	429	1	1986	1986	NUM
inlawrev-2752	429	2	)	)	PUNCT
inlawrev-2752	429	3	.	.	PUNCT
inlawrev-2752	430	1	1987	1987	NUM
inlawrev-2752	430	2	]	]	PUNCT
inlawrev-2752	430	3	taxation	taxation	NOUN
inlawrev-2752	430	4	379	379	NUM
inlawrev-2752	430	5	the	the	DET
inlawrev-2752	430	6	second	second	ADJ
inlawrev-2752	430	7	unresolved	unresolved	ADJ
inlawrev-2752	430	8	problem	problem	NOUN
inlawrev-2752	430	9	emanating	emanate	VERB
inlawrev-2752	430	10	from	from	ADP
inlawrev-2752	430	11	the	the	DET
inlawrev-2752	430	12	1985	1985	NUM
inlawrev-2752	430	13	enactment	enactment	NOUN
inlawrev-2752	430	14	of	of	ADP
inlawrev-2752	430	15	the	the	DET
inlawrev-2752	430	16	"	"	PUNCT
inlawrev-2752	430	17	water	water	NOUN
inlawrev-2752	430	18	's	's	PART
inlawrev-2752	430	19	edge	edge	NOUN
inlawrev-2752	430	20	"	"	PUNCT
inlawrev-2752	430	21	unitary	unitary	ADJ
inlawrev-2752	430	22	business	business	NOUN
inlawrev-2752	430	23	hmitation	hmitation	NOUN
inlawrev-2752	430	24	concerns	concern	VERB
inlawrev-2752	430	25	a	a	DET
inlawrev-2752	430	26	companion	companion	NOUN
inlawrev-2752	430	27	limitation	limitation	NOUN
inlawrev-2752	430	28	that	that	PRON
inlawrev-2752	430	29	restricts	restrict	VERB
inlawrev-2752	430	30	the	the	DET
inlawrev-2752	430	31	department	department	NOUN
inlawrev-2752	430	32	's	's	PART
inlawrev-2752	430	33	application	application	NOUN
inlawrev-2752	430	34	of	of	ADP
inlawrev-2752	430	35	the	the	DET
inlawrev-2752	430	36	unitary	unitary	ADJ
inlawrev-2752	430	37	concept	concept	NOUN
inlawrev-2752	430	38	even	even	ADV
inlawrev-2752	430	39	as	as	ADP
inlawrev-2752	430	40	to	to	ADP
inlawrev-2752	430	41	domestic	domestic	ADJ
inlawrev-2752	430	42	multicorporate	multicorporate	NOUN
inlawrev-2752	430	43	businesses	business	NOUN
inlawrev-2752	430	44	.	.	PUNCT
inlawrev-2752	431	1	[	[	X
inlawrev-2752	431	2	t]he	t]he	X
inlawrev-2752	431	3	department	department	NOUN
inlawrev-2752	431	4	may	may	AUX
inlawrev-2752	431	5	not	not	PART
inlawrev-2752	431	6	require	require	VERB
inlawrev-2752	431	7	that	that	SCONJ
inlawrev-2752	431	8	income	income	NOUN
inlawrev-2752	431	9	,	,	PUNCT
inlawrev-2752	431	10	deductions	deduction	NOUN
inlawrev-2752	431	11	,	,	PUNCT
inlawrev-2752	431	12	and	and	CCONJ
inlawrev-2752	431	13	credits	credit	NOUN
inlawrev-2752	431	14	attributable	attributable	ADJ
inlawrev-2752	431	15	to	to	ADP
inlawrev-2752	431	16	a	a	DET
inlawrev-2752	431	17	taxpayer	taxpayer	NOUN
inlawrev-2752	431	18	and	and	CCONJ
inlawrev-2752	431	19	another	another	DET
inlawrev-2752	431	20	entity	entity	NOUN
inlawrev-2752	431	21	...	...	PUNCT
inlawrev-2752	431	22	be	be	AUX
inlawrev-2752	431	23	reported	report	VERB
inlawrev-2752	431	24	in	in	ADP
inlawrev-2752	431	25	a	a	DET
inlawrev-2752	431	26	combined	combined	ADJ
inlawrev-2752	431	27	income	income	NOUN
inlawrev-2752	431	28	tax	tax	NOUN
inlawrev-2752	431	29	return	return	NOUN
inlawrev-2752	431	30	for	for	ADP
inlawrev-2752	431	31	any	any	DET
inlawrev-2752	431	32	taxable	taxable	ADJ
inlawrev-2752	431	33	year	year	NOUN
inlawrev-2752	431	34	,	,	PUNCT
inlawrev-2752	431	35	unless	unless	SCONJ
inlawrev-2752	431	36	the	the	DET
inlawrev-2752	431	37	department	department	NOUN
inlawrev-2752	431	38	is	be	AUX
inlawrev-2752	431	39	unable	unable	ADJ
inlawrev-2752	431	40	to	to	PART
inlawrev-2752	431	41	fairly	fairly	ADV
inlawrev-2752	431	42	reflect	reflect	VERB
inlawrev-2752	431	43	the	the	DET
inlawrev-2752	431	44	taxpayer	taxpayer	NOUN
inlawrev-2752	431	45	's	's	PART
inlawrev-2752	431	46	adjusted	adjust	VERB
inlawrev-2752	431	47	gross	gross	ADJ
inlawrev-2752	431	48	income	income	NOUN
inlawrev-2752	431	49	for	for	ADP
inlawrev-2752	431	50	the	the	DET
inlawrev-2752	431	51	taxable	taxable	ADJ
inlawrev-2752	431	52	year	year	NOUN
inlawrev-2752	431	53	through	through	ADP
inlawrev-2752	431	54	use	use	NOUN
inlawrev-2752	431	55	of	of	ADP
inlawrev-2752	431	56	other	other	ADJ
inlawrev-2752	431	57	powers	power	NOUN
inlawrev-2752	431	58	granted	grant	VERB
inlawrev-2752	431	59	to	to	ADP
inlawrev-2752	431	60	the	the	DET
inlawrev-2752	431	61	department	department	NOUN
inlawrev-2752	431	62	.	.	PUNCT
inlawrev-2752	431	63	.	.	PUNCT
inlawrev-2752	431	64	.	.	PUNCT
inlawrev-2752	432	1	.^^"^	.^^"^	PUNCT
inlawrev-2752	433	1	this	this	DET
inlawrev-2752	433	2	provision	provision	NOUN
inlawrev-2752	433	3	has	have	AUX
inlawrev-2752	433	4	received	receive	VERB
inlawrev-2752	433	5	little	little	ADJ
inlawrev-2752	433	6	attention	attention	NOUN
inlawrev-2752	433	7	to	to	ADP
inlawrev-2752	433	8	date	date	NOUN
inlawrev-2752	433	9	,	,	PUNCT
inlawrev-2752	433	10	but	but	CCONJ
inlawrev-2752	433	11	it	it	PRON
inlawrev-2752	433	12	may	may	AUX
inlawrev-2752	433	13	bear	bear	VERB
inlawrev-2752	433	14	considerable	considerable	ADJ
inlawrev-2752	433	15	significance	significance	NOUN
inlawrev-2752	433	16	as	as	ADP
inlawrev-2752	433	17	to	to	ADP
inlawrev-2752	433	18	the	the	DET
inlawrev-2752	433	19	department	department	NOUN
inlawrev-2752	433	20	's	's	PART
inlawrev-2752	433	21	real	real	ADJ
inlawrev-2752	433	22	authority	authority	NOUN
inlawrev-2752	433	23	to	to	PART
inlawrev-2752	433	24	apply	apply	VERB
inlawrev-2752	433	25	the	the	DET
inlawrev-2752	433	26	unitary	unitary	ADJ
inlawrev-2752	433	27	business	business	NOUN
inlawrev-2752	433	28	concept	concept	NOUN
inlawrev-2752	433	29	.	.	PUNCT
inlawrev-2752	434	1	the	the	DET
inlawrev-2752	434	2	legislative	legislative	ADJ
inlawrev-2752	434	3	history	history	NOUN
inlawrev-2752	434	4	behind	behind	ADP
inlawrev-2752	434	5	the	the	DET
inlawrev-2752	434	6	enactment	enactment	NOUN
inlawrev-2752	434	7	of	of	ADP
inlawrev-2752	434	8	this	this	DET
inlawrev-2752	434	9	provision	provision	NOUN
inlawrev-2752	434	10	reflects	reflect	VERB
inlawrev-2752	434	11	that	that	SCONJ
inlawrev-2752	434	12	it	it	PRON
inlawrev-2752	434	13	was	be	AUX
inlawrev-2752	434	14	adopted	adopt	VERB
inlawrev-2752	434	15	to	to	PART
inlawrev-2752	434	16	ensure	ensure	VERB
inlawrev-2752	434	17	that	that	SCONJ
inlawrev-2752	434	18	the	the	DET
inlawrev-2752	434	19	state	state	NOUN
inlawrev-2752	434	20	's	's	PART
inlawrev-2752	434	21	apphcation	apphcation	NOUN
inlawrev-2752	434	22	of	of	ADP
inlawrev-2752	434	23	the	the	DET
inlawrev-2752	434	24	unitary	unitary	ADJ
inlawrev-2752	434	25	business	business	NOUN
inlawrev-2752	434	26	concept	concept	NOUN
inlawrev-2752	434	27	was	be	AUX
inlawrev-2752	434	28	to	to	PART
inlawrev-2752	434	29	be	be	AUX
inlawrev-2752	434	30	a	a	DET
inlawrev-2752	434	31	last	last	ADJ
inlawrev-2752	434	32	resort	resort	NOUN
inlawrev-2752	434	33	tool	tool	NOUN
inlawrev-2752	434	34	to	to	PART
inlawrev-2752	434	35	determine	determine	VERB
inlawrev-2752	434	36	the	the	DET
inlawrev-2752	434	37	indiana	indiana	PROPN
inlawrev-2752	434	38	taxable	taxable	ADJ
inlawrev-2752	434	39	income	income	NOUN
inlawrev-2752	434	40	of	of	ADP
inlawrev-2752	434	41	a	a	DET
inlawrev-2752	434	42	multistate	multistate	NOUN
inlawrev-2752	434	43	,	,	PUNCT
inlawrev-2752	434	44	multicorporate	multicorporate	NOUN
inlawrev-2752	434	45	business	business	NOUN
inlawrev-2752	434	46	.	.	PUNCT
inlawrev-2752	435	1	the	the	DET
inlawrev-2752	435	2	provision	provision	NOUN
inlawrev-2752	435	3	requires	require	VERB
inlawrev-2752	435	4	the	the	DET
inlawrev-2752	435	5	department	department	NOUN
inlawrev-2752	435	6	first	first	ADV
inlawrev-2752	435	7	to	to	PART
inlawrev-2752	435	8	seek	seek	VERB
inlawrev-2752	435	9	to	to	PART
inlawrev-2752	435	10	establish	establish	VERB
inlawrev-2752	435	11	whether	whether	SCONJ
inlawrev-2752	435	12	indiana	indiana	PROPN
inlawrev-2752	435	13	taxable	taxable	ADJ
inlawrev-2752	435	14	income	income	NOUN
inlawrev-2752	435	15	can	can	AUX
inlawrev-2752	435	16	be	be	AUX
inlawrev-2752	435	17	fairly	fairly	ADV
inlawrev-2752	435	18	determined	determined	ADJ
inlawrev-2752	435	19	without	without	ADP
inlawrev-2752	435	20	resort	resort	NOUN
inlawrev-2752	435	21	to	to	ADP
inlawrev-2752	435	22	the	the	DET
inlawrev-2752	435	23	unitary	unitary	ADJ
inlawrev-2752	435	24	method	method	NOUN
inlawrev-2752	435	25	.	.	PUNCT
inlawrev-2752	436	1	'	'	PUNCT
inlawrev-2752	436	2	^^	^^	PUNCT
inlawrev-2752	436	3	for	for	ADP
inlawrev-2752	436	4	example	example	NOUN
inlawrev-2752	436	5	,	,	PUNCT
inlawrev-2752	436	6	the	the	DET
inlawrev-2752	436	7	department	department	NOUN
inlawrev-2752	436	8	may	may	AUX
inlawrev-2752	436	9	now	now	ADV
inlawrev-2752	436	10	be	be	AUX
inlawrev-2752	436	11	required	require	VERB
inlawrev-2752	436	12	to	to	PART
inlawrev-2752	436	13	determine	determine	VERB
inlawrev-2752	436	14	whether	whether	SCONJ
inlawrev-2752	436	15	indiana	indiana	PROPN
inlawrev-2752	436	16	taxable	taxable	ADJ
inlawrev-2752	436	17	income	income	NOUN
inlawrev-2752	436	18	is	be	AUX
inlawrev-2752	436	19	ascertainable	ascertainable	ADJ
inlawrev-2752	436	20	on	on	ADP
inlawrev-2752	436	21	a	a	DET
inlawrev-2752	436	22	separate	separate	ADJ
inlawrev-2752	436	23	accounting	accounting	NOUN
inlawrev-2752	436	24	basis	basis	NOUN
inlawrev-2752	436	25	(	(	PUNCT
inlawrev-2752	436	26	such	such	ADJ
inlawrev-2752	436	27	as	as	ADP
inlawrev-2752	436	28	making	make	VERB
inlawrev-2752	436	29	adjustments	adjustment	NOUN
inlawrev-2752	436	30	for	for	ADP
inlawrev-2752	436	31	intercompany	intercompany	NOUN
inlawrev-2752	436	32	transactions	transaction	NOUN
inlawrev-2752	436	33	)	)	PUNCT
inlawrev-2752	436	34	before	before	SCONJ
inlawrev-2752	436	35	the	the	DET
inlawrev-2752	436	36	department	department	NOUN
inlawrev-2752	436	37	may	may	AUX
inlawrev-2752	436	38	fall	fall	VERB
inlawrev-2752	436	39	back	back	ADV
inlawrev-2752	436	40	on	on	ADP
inlawrev-2752	436	41	the	the	DET
inlawrev-2752	436	42	unitary	unitary	ADJ
inlawrev-2752	436	43	method	method	NOUN
inlawrev-2752	436	44	.	.	PUNCT
inlawrev-2752	437	1	it	it	PRON
inlawrev-2752	437	2	can	can	AUX
inlawrev-2752	437	3	be	be	AUX
inlawrev-2752	437	4	argued	argue	VERB
inlawrev-2752	437	5	that	that	SCONJ
inlawrev-2752	437	6	this	this	DET
inlawrev-2752	437	7	statute	statute	NOUN
inlawrev-2752	437	8	is	be	AUX
inlawrev-2752	437	9	nothing	nothing	PRON
inlawrev-2752	437	10	more	more	ADJ
inlawrev-2752	437	11	than	than	ADP
inlawrev-2752	437	12	a	a	DET
inlawrev-2752	437	13	recitation	recitation	NOUN
inlawrev-2752	437	14	of	of	ADP
inlawrev-2752	437	15	the	the	DET
inlawrev-2752	437	16	existing	exist	VERB
inlawrev-2752	437	17	law	law	NOUN
inlawrev-2752	437	18	and	and	CCONJ
inlawrev-2752	437	19	that	that	SCONJ
inlawrev-2752	437	20	it	it	PRON
inlawrev-2752	437	21	imposes	impose	VERB
inlawrev-2752	437	22	no	no	DET
inlawrev-2752	437	23	new	new	ADJ
inlawrev-2752	437	24	limitations	limitation	NOUN
inlawrev-2752	437	25	on	on	ADP
inlawrev-2752	437	26	the	the	DET
inlawrev-2752	437	27	department	department	NOUN
inlawrev-2752	437	28	.	.	PUNCT
inlawrev-2752	438	1	the	the	DET
inlawrev-2752	438	2	answer	answer	NOUN
inlawrev-2752	438	3	to	to	ADP
inlawrev-2752	438	4	such	such	DET
inlawrev-2752	438	5	a	a	DET
inlawrev-2752	438	6	contention	contention	NOUN
inlawrev-2752	438	7	should	should	AUX
inlawrev-2752	438	8	be	be	AUX
inlawrev-2752	438	9	that	that	SCONJ
inlawrev-2752	438	10	under	under	ADP
inlawrev-2752	438	11	longestablished	longestablished	ADJ
inlawrev-2752	438	12	principles	principle	NOUN
inlawrev-2752	438	13	of	of	ADP
inlawrev-2752	438	14	statutory	statutory	ADJ
inlawrev-2752	438	15	construction	construction	NOUN
inlawrev-2752	438	16	,	,	PUNCT
inlawrev-2752	438	17	the	the	DET
inlawrev-2752	438	18	legislature	legislature	NOUN
inlawrev-2752	438	19	is	be	AUX
inlawrev-2752	438	20	presumed	presume	VERB
inlawrev-2752	438	21	not	not	PART
inlawrev-2752	438	22	to	to	PART
inlawrev-2752	438	23	have	have	AUX
inlawrev-2752	438	24	enacted	enact	VERB
inlawrev-2752	438	25	a	a	DET
inlawrev-2752	438	26	useless	useless	ADJ
inlawrev-2752	438	27	,	,	PUNCT
inlawrev-2752	438	28	redundant	redundant	ADJ
inlawrev-2752	438	29	,	,	PUNCT
inlawrev-2752	438	30	or	or	CCONJ
inlawrev-2752	438	31	meaningless	meaningless	ADJ
inlawrev-2752	438	32	law	law	NOUN
inlawrev-2752	438	33	and	and	CCONJ
inlawrev-2752	438	34	that	that	SCONJ
inlawrev-2752	438	35	it	it	PRON
inlawrev-2752	438	36	is	be	AUX
inlawrev-2752	438	37	incumbent	incumbent	ADJ
inlawrev-2752	438	38	on	on	ADP
inlawrev-2752	438	39	agencies	agency	NOUN
inlawrev-2752	438	40	and	and	CCONJ
inlawrev-2752	438	41	the	the	DET
inlawrev-2752	438	42	courts	court	NOUN
inlawrev-2752	438	43	to	to	PART
inlawrev-2752	438	44	attribute	attribute	VERB
inlawrev-2752	438	45	a	a	DET
inlawrev-2752	438	46	meaningful	meaningful	ADJ
inlawrev-2752	438	47	purpose	purpose	NOUN
inlawrev-2752	438	48	to	to	ADP
inlawrev-2752	438	49	an	an	DET
inlawrev-2752	438	50	enactment	enactment	NOUN
inlawrev-2752	438	51	of	of	ADP
inlawrev-2752	438	52	the	the	DET
inlawrev-2752	438	53	legislature	legislature	NOUN
inlawrev-2752	438	54	.	.	PUNCT
inlawrev-2752	439	1	'^^	'^^	PROPN
inlawrev-2752	439	2	assuming	assume	VERB
inlawrev-2752	439	3	that	that	SCONJ
inlawrev-2752	439	4	the	the	DET
inlawrev-2752	439	5	new	new	ADJ
inlawrev-2752	439	6	provision	provision	NOUN
inlawrev-2752	439	7	is	be	AUX
inlawrev-2752	439	8	to	to	PART
inlawrev-2752	439	9	be	be	AUX
inlawrev-2752	439	10	given	give	VERB
inlawrev-2752	439	11	a	a	DET
inlawrev-2752	439	12	meaningful	meaningful	ADJ
inlawrev-2752	439	13	interpretation	interpretation	NOUN
inlawrev-2752	439	14	,	,	PUNCT
inlawrev-2752	439	15	the	the	DET
inlawrev-2752	439	16	legislature	legislature	NOUN
inlawrev-2752	439	17	has	have	AUX
inlawrev-2752	439	18	imposed	impose	VERB
inlawrev-2752	439	19	a	a	DET
inlawrev-2752	439	20	more	more	ADV
inlawrev-2752	439	21	restrictive	restrictive	ADJ
inlawrev-2752	439	22	standard	standard	NOUN
inlawrev-2752	439	23	upon	upon	SCONJ
inlawrev-2752	439	24	the	the	DET
inlawrev-2752	439	25	revenue	revenue	NOUN
inlawrev-2752	439	26	department	department	PROPN
inlawrev-2752	439	27	as	as	ADP
inlawrev-2752	439	28	to	to	ADP
inlawrev-2752	439	29	its	its	PRON
inlawrev-2752	439	30	employment	employment	NOUN
inlawrev-2752	439	31	of	of	ADP
inlawrev-2752	439	32	the	the	DET
inlawrev-2752	439	33	unitary	unitary	ADJ
inlawrev-2752	439	34	tax	tax	NOUN
inlawrev-2752	439	35	method	method	NOUN
inlawrev-2752	439	36	;	;	PUNCT
inlawrev-2752	439	37	therefore	therefore	ADV
inlawrev-2752	439	38	,	,	PUNCT
inlawrev-2752	439	39	indiana	indiana	PROPN
inlawrev-2752	439	40	taxpayers	taxpayer	NOUN
inlawrev-2752	439	41	facing	face	VERB
inlawrev-2752	439	42	unitary	unitary	ADJ
inlawrev-2752	439	43	taxation	taxation	NOUN
inlawrev-2752	439	44	by	by	ADP
inlawrev-2752	439	45	the	the	DET
inlawrev-2752	439	46	department	department	NOUN
inlawrev-2752	439	47	may	may	AUX
inlawrev-2752	439	48	be	be	AUX
inlawrev-2752	439	49	well	well	ADV
inlawrev-2752	439	50	advised	advise	VERB
inlawrev-2752	439	51	to	to	PART
inlawrev-2752	439	52	seek	seek	VERB
inlawrev-2752	439	53	factually	factually	ADV
inlawrev-2752	439	54	to	to	PART
inlawrev-2752	439	55	demonstrate	demonstrate	VERB
inlawrev-2752	439	56	that	that	SCONJ
inlawrev-2752	439	57	such	such	ADJ
inlawrev-2752	439	58	taxation	taxation	NOUN
inlawrev-2752	439	59	is	be	AUX
inlawrev-2752	439	60	unwarranted	unwarranted	ADJ
inlawrev-2752	439	61	.	.	PUNCT
inlawrev-2752	440	1	if	if	SCONJ
inlawrev-2752	440	2	so	so	ADV
inlawrev-2752	440	3	construed	construe	VERB
inlawrev-2752	440	4	,	,	PUNCT
inlawrev-2752	440	5	this	this	DET
inlawrev-2752	440	6	law	law	NOUN
inlawrev-2752	440	7	is	be	AUX
inlawrev-2752	440	8	certainly	certainly	ADV
inlawrev-2752	440	9	consistent	consistent	ADJ
inlawrev-2752	440	10	with	with	ADP
inlawrev-2752	440	11	and	and	CCONJ
inlawrev-2752	440	12	responsive	responsive	ADJ
inlawrev-2752	440	13	to	to	ADP
inlawrev-2752	440	14	governor	governor	PROPN
inlawrev-2752	440	15	orr	orr	PROPN
inlawrev-2752	440	16	's	's	PART
inlawrev-2752	440	17	statement	statement	NOUN
inlawrev-2752	440	18	that	that	SCONJ
inlawrev-2752	440	19	"	"	PUNCT
inlawrev-2752	440	20	except	except	SCONJ
inlawrev-2752	440	21	when	when	SCONJ
inlawrev-2752	440	22	requested	request	VERB
inlawrev-2752	440	23	by	by	ADP
inlawrev-2752	440	24	'	'	NOUN
inlawrev-2752	440	25	°	°	NOUN
inlawrev-2752	440	26	^lnd	^lnd	NUM
inlawrev-2752	440	27	.	.	PUNCT
inlawrev-2752	441	1	code	code	NOUN
inlawrev-2752	441	2	§	§	PROPN
inlawrev-2752	441	3	6	6	NUM
inlawrev-2752	441	4	-	-	SYM
inlawrev-2752	441	5	3	3	NUM
inlawrev-2752	441	6	-	-	PUNCT
inlawrev-2752	441	7	2	2	NUM
inlawrev-2752	441	8	-	-	NUM
inlawrev-2752	441	9	2-(p	2-(p	NUM
inlawrev-2752	441	10	)	)	PUNCT
inlawrev-2752	441	11	(	(	PUNCT
inlawrev-2752	441	12	supp	supp	PROPN
inlawrev-2752	441	13	.	.	PUNCT
inlawrev-2752	441	14	1986	1986	NUM
inlawrev-2752	441	15	)	)	PUNCT
inlawrev-2752	441	16	.	.	PUNCT
inlawrev-2752	442	1	'	'	PUNCT
inlawrev-2752	442	2	°	°	X
inlawrev-2752	442	3	*	*	NOUN
inlawrev-2752	442	4	"	"	PUNCT
inlawrev-2752	442	5	it	it	PRON
inlawrev-2752	442	6	is	be	AUX
inlawrev-2752	442	7	a	a	DET
inlawrev-2752	442	8	rule	rule	NOUN
inlawrev-2752	442	9	of	of	ADP
inlawrev-2752	442	10	statutory	statutory	ADJ
inlawrev-2752	442	11	interpretation	interpretation	NOUN
inlawrev-2752	442	12	that	that	SCONJ
inlawrev-2752	442	13	courts	court	NOUN
inlawrev-2752	442	14	will	will	AUX
inlawrev-2752	442	15	not	not	PART
inlawrev-2752	442	16	presume	presume	VERB
inlawrev-2752	442	17	the	the	DET
inlawrev-2752	442	18	legislature	legislature	NOUN
inlawrev-2752	442	19	intended	intend	VERB
inlawrev-2752	442	20	to	to	PART
inlawrev-2752	442	21	do	do	VERB
inlawrev-2752	442	22	a	a	DET
inlawrev-2752	442	23	useless	useless	ADJ
inlawrev-2752	442	24	thing	thing	NOUN
inlawrev-2752	442	25	or	or	CCONJ
inlawrev-2752	442	26	to	to	PART
inlawrev-2752	442	27	enact	enact	VERB
inlawrev-2752	442	28	a	a	DET
inlawrev-2752	442	29	statute	statute	NOUN
inlawrev-2752	442	30	that	that	PRON
inlawrev-2752	442	31	is	be	AUX
inlawrev-2752	442	32	a	a	DET
inlawrev-2752	442	33	nullity	nullity	NOUN
inlawrev-2752	442	34	.	.	PUNCT
inlawrev-2752	442	35	"	"	PUNCT
inlawrev-2752	443	1	northern	northern	ADJ
inlawrev-2752	443	2	ind	ind	PROPN
inlawrev-2752	443	3	.	.	PUNCT
inlawrev-2752	444	1	bank	bank	PROPN
inlawrev-2752	444	2	v.	v.	ADP
inlawrev-2752	444	3	state	state	PROPN
inlawrev-2752	444	4	bd	bd	PROPN
inlawrev-2752	444	5	.	.	PROPN
inlawrev-2752	444	6	of	of	ADP
inlawrev-2752	444	7	finance	finance	NOUN
inlawrev-2752	444	8	,	,	PUNCT
inlawrev-2752	444	9	457	457	NUM
inlawrev-2752	444	10	n.e.2d	n.e.2d	NOUN
inlawrev-2752	444	11	527	527	NUM
inlawrev-2752	444	12	,	,	PUNCT
inlawrev-2752	444	13	532	532	NUM
inlawrev-2752	444	14	(	(	PUNCT
inlawrev-2752	444	15	ind	ind	NOUN
inlawrev-2752	444	16	.	.	PUNCT
inlawrev-2752	444	17	1983	1983	NUM
inlawrev-2752	444	18	)	)	PUNCT
inlawrev-2752	444	19	.	.	PUNCT
inlawrev-2752	445	1	380	380	NUM
inlawrev-2752	445	2	indiana	indiana	PROPN
inlawrev-2752	445	3	law	law	NOUN
inlawrev-2752	445	4	review	review	NOUN
inlawrev-2752	445	5	[	[	X
inlawrev-2752	445	6	vol	vol	NOUN
inlawrev-2752	445	7	.	.	PUNCT
inlawrev-2752	445	8	20:361	20:361	NOUN
inlawrev-2752	445	9	the	the	DET
inlawrev-2752	445	10	taxpayer	taxpayer	NOUN
inlawrev-2752	445	11	or	or	CCONJ
inlawrev-2752	445	12	in	in	ADP
inlawrev-2752	445	13	cases	case	NOUN
inlawrev-2752	445	14	where	where	SCONJ
inlawrev-2752	445	15	there	there	PRON
inlawrev-2752	445	16	is	be	VERB
inlawrev-2752	445	17	evidence	evidence	NOUN
inlawrev-2752	445	18	of	of	ADP
inlawrev-2752	445	19	a	a	DET
inlawrev-2752	445	20	blatant	blatant	ADJ
inlawrev-2752	445	21	attempt	attempt	NOUN
inlawrev-2752	445	22	to	to	PART
inlawrev-2752	445	23	avoid	avoid	VERB
inlawrev-2752	445	24	indiana	indiana	PROPN
inlawrev-2752	445	25	taxes	taxis	NOUN
inlawrev-2752	445	26	,	,	PUNCT
inlawrev-2752	445	27	indiana	indiana	PROPN
inlawrev-2752	445	28	has	have	VERB
inlawrev-2752	445	29	not	not	PART
inlawrev-2752	445	30	,	,	PUNCT
inlawrev-2752	445	31	does	do	VERB
inlawrev-2752	445	32	not	not	PART
inlawrev-2752	445	33	,	,	PUNCT
inlawrev-2752	445	34	and	and	CCONJ
inlawrev-2752	445	35	will	will	AUX
inlawrev-2752	445	36	not	not	PART
inlawrev-2752	445	37	require	require	VERB
inlawrev-2752	445	38	combined	combined	ADJ
inlawrev-2752	445	39	reporting	reporting	NOUN
inlawrev-2752	445	40	of	of	ADP
inlawrev-2752	445	41	taxpayers	taxpayer	NOUN
inlawrev-2752	445	42	conducting	conduct	VERB
inlawrev-2752	445	43	unitary	unitary	ADJ
inlawrev-2752	445	44	businesses	business	NOUN
inlawrev-2752	445	45	.	.	PUNCT
inlawrev-2752	446	1	"	"	PUNCT
inlawrev-2752	446	2	'	'	NUM
inlawrev-2752	446	3	^^	^^	SYM
inlawrev-2752	446	4	iii	iii	X
inlawrev-2752	446	5	.	.	PUNCT
inlawrev-2752	446	6	uniformity	uniformity	NOUN
inlawrev-2752	446	7	in	in	ADP
inlawrev-2752	446	8	valuation	valuation	NOUN
inlawrev-2752	446	9	—	—	PUNCT
inlawrev-2752	446	10	a	a	DET
inlawrev-2752	446	11	mounting	mount	VERB
inlawrev-2752	446	12	property	property	NOUN
inlawrev-2752	446	13	tax	tax	NOUN
inlawrev-2752	446	14	assessment	assessment	NOUN
inlawrev-2752	446	15	problem	problem	NOUN
inlawrev-2752	446	16	the	the	DET
inlawrev-2752	446	17	indiana	indiana	PROPN
inlawrev-2752	446	18	court	court	PROPN
inlawrev-2752	446	19	of	of	ADP
inlawrev-2752	446	20	appeals	appeal	NOUN
inlawrev-2752	446	21	in	in	ADP
inlawrev-2752	446	22	two	two	NUM
inlawrev-2752	446	23	recent	recent	ADJ
inlawrev-2752	446	24	decisions	decision	NOUN
inlawrev-2752	446	25	has	have	AUX
inlawrev-2752	446	26	relied	rely	VERB
inlawrev-2752	446	27	upon	upon	SCONJ
inlawrev-2752	446	28	article	article	NOUN
inlawrev-2752	446	29	10	10	NUM
inlawrev-2752	446	30	,	,	PUNCT
inlawrev-2752	446	31	section	section	NOUN
inlawrev-2752	446	32	1	1	NUM
inlawrev-2752	446	33	of	of	ADP
inlawrev-2752	446	34	the	the	DET
inlawrev-2752	446	35	indiana	indiana	PROPN
inlawrev-2752	446	36	constitution^^^	constitution^^^	PROPN
inlawrev-2752	446	37	to	to	PART
inlawrev-2752	446	38	set	set	VERB
inlawrev-2752	446	39	aside	aside	ADP
inlawrev-2752	446	40	the	the	DET
inlawrev-2752	446	41	state	state	NOUN
inlawrev-2752	446	42	tax	tax	PROPN
inlawrev-2752	446	43	board	board	NOUN
inlawrev-2752	446	44	's	's	PART
inlawrev-2752	446	45	assessment	assessment	NOUN
inlawrev-2752	446	46	of	of	ADP
inlawrev-2752	446	47	business	business	NOUN
inlawrev-2752	446	48	inventory	inventory	NOUN
inlawrev-2752	446	49	for	for	ADP
inlawrev-2752	446	50	lack	lack	NOUN
inlawrev-2752	446	51	of	of	ADP
inlawrev-2752	446	52	uniformity	uniformity	NOUN
inlawrev-2752	446	53	in	in	ADP
inlawrev-2752	446	54	the	the	DET
inlawrev-2752	446	55	valuation	valuation	NOUN
inlawrev-2752	446	56	of	of	ADP
inlawrev-2752	446	57	property	property	NOUN
inlawrev-2752	446	58	of	of	ADP
inlawrev-2752	446	59	like	like	INTJ
inlawrev-2752	446	60	kind	kind	NOUN
inlawrev-2752	446	61	.	.	PUNCT
inlawrev-2752	447	1	in	in	ADP
inlawrev-2752	447	2	state	state	NOUN
inlawrev-2752	447	3	board	board	NOUN
inlawrev-2752	447	4	of	of	ADP
inlawrev-2752	447	5	tax	tax	NOUN
inlawrev-2752	447	6	commissioners	commissioner	NOUN
inlawrev-2752	447	7	v.	v.	ADP
inlawrev-2752	447	8	pioneer	pioneer	PROPN
inlawrev-2752	447	9	hi	hi	VERB
inlawrev-2752	447	10	-	-	ADJ
inlawrev-2752	447	11	bred	breed	VERB
inlawrev-2752	447	12	international	international	PROPN
inlawrev-2752	447	13	,	,	PUNCT
inlawrev-2752	447	14	inc	inc	PROPN
inlawrev-2752	447	15	.	.	PROPN
inlawrev-2752	447	16	,^^^	,^^^	PUNCT
inlawrev-2752	447	17	the	the	DET
inlawrev-2752	447	18	court	court	NOUN
inlawrev-2752	447	19	examined	examine	VERB
inlawrev-2752	447	20	regulation	regulation	NOUN
inlawrev-2752	447	21	16's^	16's^	NOUN
inlawrev-2752	447	22	'	'	NUM
inlawrev-2752	447	23	°	°	ADJ
inlawrev-2752	447	24	mandatory	mandatory	ADJ
inlawrev-2752	447	25	trade	trade	NOUN
inlawrev-2752	447	26	leveling	leveling	NOUN
inlawrev-2752	447	27	adjustment	adjustment	NOUN
inlawrev-2752	447	28	to	to	ADP
inlawrev-2752	447	29	inventory	inventory	NOUN
inlawrev-2752	447	30	for	for	ADP
inlawrev-2752	447	31	manufacturers	manufacturer	NOUN
inlawrev-2752	447	32	who	who	PRON
inlawrev-2752	447	33	have	have	AUX
inlawrev-2752	447	34	assumed	assume	VERB
inlawrev-2752	447	35	the	the	DET
inlawrev-2752	447	36	role	role	NOUN
inlawrev-2752	447	37	of	of	ADP
inlawrev-2752	447	38	retailers	retailer	NOUN
inlawrev-2752	447	39	.	.	PUNCT
inlawrev-2752	448	1	state	state	NOUN
inlawrev-2752	448	2	board	board	PROPN
inlawrev-2752	448	3	of	of	ADP
inlawrev-2752	448	4	tax	tax	NOUN
inlawrev-2752	448	5	commissioners	commissioner	NOUN
inlawrev-2752	448	6	v.	v.	ADP
inlawrev-2752	448	7	polygram	polygram	PROPN
inlawrev-2752	448	8	records	records	PROPN
inlawrev-2752	448	9	,	,	PUNCT
inlawrev-2752	448	10	inc	inc	PROPN
inlawrev-2752	448	11	.	.	PROPN
inlawrev-2752	448	12	,^^^	,^^^	PUNCT
inlawrev-2752	448	13	involved	involve	VERB
inlawrev-2752	448	14	regulation	regulation	NOUN
inlawrev-2752	448	15	16	16	NUM
inlawrev-2752	448	16	's	's	PART
inlawrev-2752	448	17	mandatory	mandatory	ADJ
inlawrev-2752	448	18	adjustment	adjustment	NOUN
inlawrev-2752	448	19	for	for	ADP
inlawrev-2752	448	20	royalty	royalty	NOUN
inlawrev-2752	448	21	fees	fee	NOUN
inlawrev-2752	448	22	in	in	ADP
inlawrev-2752	448	23	determining	determine	VERB
inlawrev-2752	448	24	the	the	DET
inlawrev-2752	448	25	valuation	valuation	NOUN
inlawrev-2752	448	26	of	of	ADP
inlawrev-2752	448	27	inventory	inventory	NOUN
inlawrev-2752	448	28	.	.	PUNCT
inlawrev-2752	449	1	in	in	ADP
inlawrev-2752	449	2	both	both	PRON
inlawrev-2752	449	3	of	of	ADP
inlawrev-2752	449	4	these	these	DET
inlawrev-2752	449	5	cases	case	NOUN
inlawrev-2752	449	6	,	,	PUNCT
inlawrev-2752	449	7	the	the	DET
inlawrev-2752	449	8	court	court	NOUN
inlawrev-2752	449	9	found	find	VERB
inlawrev-2752	449	10	that	that	SCONJ
inlawrev-2752	449	11	the	the	DET
inlawrev-2752	449	12	application	application	NOUN
inlawrev-2752	449	13	of	of	ADP
inlawrev-2752	449	14	regulation	regulation	NOUN
inlawrev-2752	449	15	16	16	NUM
inlawrev-2752	449	16	resulted	result	VERB
inlawrev-2752	449	17	in	in	ADP
inlawrev-2752	449	18	identical	identical	ADJ
inlawrev-2752	449	19	or	or	CCONJ
inlawrev-2752	449	20	similar	similar	ADJ
inlawrev-2752	449	21	property	property	NOUN
inlawrev-2752	449	22	being	be	AUX
inlawrev-2752	449	23	assessed	assess	VERB
inlawrev-2752	449	24	at	at	ADP
inlawrev-2752	449	25	different	different	ADJ
inlawrev-2752	449	26	assessed	assessed	ADJ
inlawrev-2752	449	27	values	value	NOUN
inlawrev-2752	449	28	.	.	PUNCT
inlawrev-2752	450	1	absent	absent	ADJ
inlawrev-2752	450	2	evidence	evidence	NOUN
inlawrev-2752	450	3	that	that	SCONJ
inlawrev-2752	450	4	this	this	PRON
inlawrev-2752	450	5	was	be	AUX
inlawrev-2752	450	6	necessary	necessary	ADJ
inlawrev-2752	450	7	to	to	PART
inlawrev-2752	450	8	achieve	achieve	VERB
inlawrev-2752	450	9	equality	equality	NOUN
inlawrev-2752	450	10	among	among	ADP
inlawrev-2752	450	11	different	different	ADJ
inlawrev-2752	450	12	taxpayers	taxpayer	NOUN
inlawrev-2752	451	1	,	,	PUNCT
inlawrev-2752	451	2	the	the	DET
inlawrev-2752	451	3	court	court	NOUN
inlawrev-2752	451	4	concluded	conclude	VERB
inlawrev-2752	451	5	that	that	SCONJ
inlawrev-2752	451	6	this	this	DET
inlawrev-2752	451	7	result	result	NOUN
inlawrev-2752	451	8	violated	violate	VERB
inlawrev-2752	451	9	the	the	DET
inlawrev-2752	451	10	indiana	indiana	PROPN
inlawrev-2752	451	11	constitution	constitution	NOUN
inlawrev-2752	451	12	's	's	PART
inlawrev-2752	451	13	mandate	mandate	NOUN
inlawrev-2752	451	14	that	that	SCONJ
inlawrev-2752	451	15	there	there	PRON
inlawrev-2752	451	16	be	be	VERB
inlawrev-2752	451	17	'	'	PUNCT
inlawrev-2752	451	18	*	*	DET
inlawrev-2752	451	19	a	a	DET
inlawrev-2752	451	20	uniform	uniform	ADJ
inlawrev-2752	451	21	and	and	CCONJ
inlawrev-2752	451	22	equal	equal	ADJ
inlawrev-2752	451	23	rate	rate	NOUN
inlawrev-2752	451	24	of	of	ADP
inlawrev-2752	451	25	assessment	assessment	NOUN
inlawrev-2752	451	26	and	and	CCONJ
inlawrev-2752	451	27	taxation	taxation	NOUN
inlawrev-2752	451	28	and	and	CCONJ
inlawrev-2752	451	29	...	...	PUNCT
inlawrev-2752	451	30	a	a	DET
inlawrev-2752	451	31	just	just	ADJ
inlawrev-2752	451	32	valuation	valuation	NOUN
inlawrev-2752	451	33	for	for	ADP
inlawrev-2752	451	34	all	all	DET
inlawrev-2752	451	35	property	property	NOUN
inlawrev-2752	451	36	,	,	PUNCT
inlawrev-2752	451	37	both	both	CCONJ
inlawrev-2752	451	38	real	real	ADJ
inlawrev-2752	451	39	and	and	CCONJ
inlawrev-2752	451	40	personal	personal	ADJ
inlawrev-2752	451	41	.	.	PUNCT
inlawrev-2752	452	1	"''^	"''^	PROPN
inlawrev-2752	452	2	in	in	ADP
inlawrev-2752	452	3	pioneer	pioneer	PROPN
inlawrev-2752	452	4	hi	hi	VERB
inlawrev-2752	452	5	-	-	ADJ
inlawrev-2752	452	6	bred	breed	VERB
inlawrev-2752	452	7	international	international	ADJ
inlawrev-2752	452	8	,	,	PUNCT
inlawrev-2752	452	9	^^^	^^^	PROPN
inlawrev-2752	452	10	pioneer	pioneer	NOUN
inlawrev-2752	452	11	(	(	PUNCT
inlawrev-2752	452	12	the	the	DET
inlawrev-2752	452	13	taxpayer	taxpayer	NOUN
inlawrev-2752	452	14	)	)	PUNCT
inlawrev-2752	452	15	produced	produce	VERB
inlawrev-2752	452	16	and	and	CCONJ
inlawrev-2752	452	17	sold	sell	VERB
inlawrev-2752	452	18	various	various	ADJ
inlawrev-2752	452	19	types	type	NOUN
inlawrev-2752	452	20	of	of	ADP
inlawrev-2752	452	21	seed	seed	NOUN
inlawrev-2752	452	22	grain	grain	NOUN
inlawrev-2752	452	23	.	.	PUNCT
inlawrev-2752	453	1	on	on	ADP
inlawrev-2752	453	2	the	the	DET
inlawrev-2752	453	3	assessment	assessment	NOUN
inlawrev-2752	453	4	date	date	NOUN
inlawrev-2752	453	5	.	.	PUNCT
inlawrev-2752	454	1	pioneer	pioneer	NOUN
inlawrev-2752	454	2	owned	own	VERB
inlawrev-2752	454	3	seed	seed	NOUN
inlawrev-2752	454	4	grain	grain	NOUN
inlawrev-2752	454	5	that	that	PRON
inlawrev-2752	454	6	was	be	AUX
inlawrev-2752	454	7	stored	store	VERB
inlawrev-2752	454	8	at	at	ADP
inlawrev-2752	454	9	its	its	PRON
inlawrev-2752	454	10	indiana	indiana	NOUN
inlawrev-2752	454	11	production	production	NOUN
inlawrev-2752	454	12	facilities	facility	NOUN
inlawrev-2752	454	13	and	and	CCONJ
inlawrev-2752	454	14	also	also	ADV
inlawrev-2752	454	15	owned	own	VERB
inlawrev-2752	454	16	seed	seed	NOUN
inlawrev-2752	454	17	grain	grain	NOUN
inlawrev-2752	454	18	in	in	ADP
inlawrev-2752	454	19	the	the	DET
inlawrev-2752	454	20	hands	hand	NOUN
inlawrev-2752	454	21	of	of	ADP
inlawrev-2752	454	22	its	its	PRON
inlawrev-2752	454	23	indiana	indiana	PROPN
inlawrev-2752	454	24	sales	sale	NOUN
inlawrev-2752	454	25	representatives	representative	NOUN
inlawrev-2752	454	26	for	for	ADP
inlawrev-2752	454	27	retail	retail	ADJ
inlawrev-2752	454	28	sale	sale	NOUN
inlawrev-2752	454	29	.	.	PUNCT
inlawrev-2752	455	1	pioneer	pioneer	NOUN
inlawrev-2752	455	2	reported	report	VERB
inlawrev-2752	455	3	the	the	DET
inlawrev-2752	455	4	assessed	assessed	ADJ
inlawrev-2752	455	5	value	value	NOUN
inlawrev-2752	455	6	of	of	ADP
inlawrev-2752	455	7	all	all	PRON
inlawrev-2752	455	8	of	of	ADP
inlawrev-2752	455	9	its	its	PRON
inlawrev-2752	455	10	seed	seed	NOUN
inlawrev-2752	455	11	in	in	ADP
inlawrev-2752	455	12	indiana	indiana	PROPN
inlawrev-2752	455	13	on	on	ADP
inlawrev-2752	455	14	the	the	DET
inlawrev-2752	455	15	assessment	assessment	NOUN
inlawrev-2752	455	16	date	date	NOUN
inlawrev-2752	455	17	(	(	PUNCT
inlawrev-2752	455	18	whether	whether	SCONJ
inlawrev-2752	455	19	held	hold	VERB
inlawrev-2752	455	20	at	at	ADP
inlawrev-2752	455	21	its	its	PRON
inlawrev-2752	455	22	facilities	facility	NOUN
inlawrev-2752	455	23	or	or	CCONJ
inlawrev-2752	455	24	held	hold	VERB
inlawrev-2752	455	25	by	by	ADP
inlawrev-2752	455	26	its	its	PRON
inlawrev-2752	455	27	salesmen	salesman	NOUN
inlawrev-2752	455	28	)	)	PUNCT
inlawrev-2752	455	29	at	at	ADP
inlawrev-2752	455	30	the	the	DET
inlawrev-2752	455	31	same	same	ADJ
inlawrev-2752	455	32	value	value	NOUN
inlawrev-2752	455	33	.	.	PUNCT
inlawrev-2752	456	1	the	the	DET
inlawrev-2752	456	2	state	state	PROPN
inlawrev-2752	456	3	tax	tax	PROPN
inlawrev-2752	456	4	board	board	NOUN
inlawrev-2752	456	5	rejected	reject	VERB
inlawrev-2752	456	6	pioneer	pioneer	NOUN
inlawrev-2752	456	7	's	's	PART
inlawrev-2752	456	8	valuation	valuation	NOUN
inlawrev-2752	456	9	on	on	ADP
inlawrev-2752	456	10	the	the	DET
inlawrev-2752	456	11	basis	basis	NOUN
inlawrev-2752	456	12	of	of	ADP
inlawrev-2752	456	13	rule	rule	NOUN
inlawrev-2752	456	14	3	3	NUM
inlawrev-2752	456	15	,	,	PUNCT
inlawrev-2752	456	16	section	section	NOUN
inlawrev-2752	456	17	2(a	2(a	NUM
inlawrev-2752	456	18	)	)	PUNCT
inlawrev-2752	456	19	of	of	ADP
inlawrev-2752	456	20	regulation	regulation	NOUN
inlawrev-2752	456	21	16	16	NUM
inlawrev-2752	456	22	,	,	PUNCT
inlawrev-2752	456	23	which	which	PRON
inlawrev-2752	456	24	requires	require	VERB
inlawrev-2752	456	25	a	a	DET
inlawrev-2752	456	26	manufacturer	manufacturer	NOUN
inlawrev-2752	456	27	or	or	CCONJ
inlawrev-2752	456	28	processor	processor	NOUN
inlawrev-2752	456	29	who	who	PRON
inlawrev-2752	456	30	assumes	assume	VERB
inlawrev-2752	456	31	the	the	DET
inlawrev-2752	456	32	role	role	NOUN
inlawrev-2752	456	33	of	of	ADP
inlawrev-2752	456	34	a	a	DET
inlawrev-2752	456	35	retailer	retailer	NOUN
inlawrev-2752	456	36	to	to	PART
inlawrev-2752	456	37	value	value	VERB
inlawrev-2752	456	38	its	its	PRON
inlawrev-2752	456	39	inventory	inventory	NOUN
inlawrev-2752	456	40	located	locate	VERB
inlawrev-2752	456	41	at	at	ADP
inlawrev-2752	456	42	the	the	DET
inlawrev-2752	456	43	retail	retail	ADJ
inlawrev-2752	456	44	level	level	NOUN
inlawrev-2752	456	45	of	of	ADP
inlawrev-2752	456	46	trade	trade	NOUN
inlawrev-2752	456	47	differently	differently	ADV
inlawrev-2752	456	48	than	than	ADP
inlawrev-2752	456	49	'	'	PUNCT
inlawrev-2752	456	50	"	"	PUNCT
inlawrev-2752	456	51	tublic	tublic	ADJ
inlawrev-2752	456	52	announcement	announcement	NOUN
inlawrev-2752	456	53	by	by	ADP
inlawrev-2752	456	54	governor	governor	PROPN
inlawrev-2752	456	55	robert	robert	PROPN
inlawrev-2752	456	56	d.	d.	PROPN
inlawrev-2752	456	57	orr	orr	PROPN
inlawrev-2752	456	58	of	of	ADP
inlawrev-2752	456	59	indiana	indiana	PROPN
inlawrev-2752	456	60	(	(	PUNCT
inlawrev-2752	456	61	february	february	PROPN
inlawrev-2752	456	62	23	23	NUM
inlawrev-2752	456	63	,	,	PUNCT
inlawrev-2752	456	64	1984	1984	NUM
inlawrev-2752	456	65	)	)	PUNCT
inlawrev-2752	456	66	.	.	PUNCT
inlawrev-2752	457	1	'	'	PUNCT
inlawrev-2752	457	2	°	°	ADP
inlawrev-2752	457	3	^"the	^"the	DET
inlawrev-2752	457	4	general	general	ADJ
inlawrev-2752	457	5	assembly	assembly	NOUN
inlawrev-2752	457	6	shall	shall	AUX
inlawrev-2752	457	7	provide	provide	VERB
inlawrev-2752	457	8	,	,	PUNCT
inlawrev-2752	457	9	by	by	ADP
inlawrev-2752	457	10	law	law	NOUN
inlawrev-2752	457	11	,	,	PUNCT
inlawrev-2752	457	12	for	for	ADP
inlawrev-2752	457	13	a	a	DET
inlawrev-2752	457	14	uniform	uniform	ADJ
inlawrev-2752	457	15	and	and	CCONJ
inlawrev-2752	457	16	equal	equal	ADJ
inlawrev-2752	457	17	rate	rate	NOUN
inlawrev-2752	457	18	of	of	ADP
inlawrev-2752	457	19	property	property	NOUN
inlawrev-2752	457	20	assessment	assessment	NOUN
inlawrev-2752	457	21	.	.	PUNCT
inlawrev-2752	457	22	.	.	PUNCT
inlawrev-2752	457	23	.	.	PUNCT
inlawrev-2752	457	24	.	.	PUNCT
inlawrev-2752	457	25	"	"	PUNCT
inlawrev-2752	458	1	ind	ind	PROPN
inlawrev-2752	458	2	.	.	PUNCT
inlawrev-2752	459	1	const	const	PROPN
inlawrev-2752	459	2	,	,	PUNCT
inlawrev-2752	459	3	art	art	NOUN
inlawrev-2752	459	4	.	.	PUNCT
inlawrev-2752	460	1	10	10	NUM
inlawrev-2752	460	2	,	,	PUNCT
inlawrev-2752	460	3	§	§	PROPN
inlawrev-2752	460	4	1	1	NUM
inlawrev-2752	460	5	.	.	PUNCT
inlawrev-2752	460	6	'	'	PUNCT
inlawrev-2752	460	7	°	°	NOUN
inlawrev-2752	460	8	^477	^477	NOUN
inlawrev-2752	460	9	n.e.2d	n.e.2d	NOUN
inlawrev-2752	460	10	939	939	NUM
inlawrev-2752	460	11	(	(	PUNCT
inlawrev-2752	460	12	ind	ind	NOUN
inlawrev-2752	460	13	.	.	PUNCT
inlawrev-2752	461	1	ct	ct	PROPN
inlawrev-2752	461	2	.	.	PUNCT
inlawrev-2752	462	1	app	app	PROPN
inlawrev-2752	462	2	.	.	PROPN
inlawrev-2752	462	3	1985	1985	NUM
inlawrev-2752	462	4	)	)	PUNCT
inlawrev-2752	462	5	.	.	PUNCT
inlawrev-2752	463	1	"	"	PUNCT
inlawrev-2752	463	2	"	"	PUNCT
inlawrev-2752	463	3	regulation	regulation	NOUN
inlawrev-2752	463	4	16	16	NUM
inlawrev-2752	463	5	was	be	AUX
inlawrev-2752	463	6	enacted	enact	VERB
inlawrev-2752	463	7	by	by	ADP
inlawrev-2752	463	8	the	the	DET
inlawrev-2752	463	9	state	state	PROPN
inlawrev-2752	463	10	board	board	PROPN
inlawrev-2752	463	11	of	of	ADP
inlawrev-2752	463	12	tax	tax	NOUN
inlawrev-2752	463	13	commissioners	commissioner	NOUN
inlawrev-2752	463	14	pursuant	pursuant	ADJ
inlawrev-2752	463	15	to	to	ADP
inlawrev-2752	463	16	the	the	DET
inlawrev-2752	463	17	authority	authority	NOUN
inlawrev-2752	463	18	granted	grant	VERB
inlawrev-2752	463	19	by	by	ADP
inlawrev-2752	463	20	ind	ind	PROPN
inlawrev-2752	463	21	.	.	PUNCT
inlawrev-2752	464	1	code	code	PROPN
inlawrev-2752	464	2	§	§	PROPN
inlawrev-2752	464	3	6	6	NUM
inlawrev-2752	464	4	-	-	SYM
inlawrev-2752	464	5	1.1	1.1	NUM
inlawrev-2752	464	6	-	-	PUNCT
inlawrev-2752	464	7	31	31	NUM
inlawrev-2752	464	8	-	-	SYM
inlawrev-2752	464	9	1	1	NUM
inlawrev-2752	464	10	(	(	PUNCT
inlawrev-2752	464	11	1982	1982	NUM
inlawrev-2752	464	12	)	)	PUNCT
inlawrev-2752	464	13	.	.	PUNCT
inlawrev-2752	465	1	it	it	PRON
inlawrev-2752	465	2	requires	require	VERB
inlawrev-2752	465	3	that	that	SCONJ
inlawrev-2752	465	4	manufacturers	manufacturer	NOUN
inlawrev-2752	465	5	or	or	CCONJ
inlawrev-2752	465	6	processors	processor	NOUN
inlawrev-2752	465	7	who	who	PRON
inlawrev-2752	465	8	also	also	ADV
inlawrev-2752	465	9	act	act	VERB
inlawrev-2752	465	10	as	as	SCONJ
inlawrev-2752	465	11	retailers	retailer	NOUN
inlawrev-2752	465	12	must	must	AUX
inlawrev-2752	465	13	value	value	VERB
inlawrev-2752	465	14	inventory	inventory	NOUN
inlawrev-2752	465	15	at	at	ADP
inlawrev-2752	465	16	the	the	DET
inlawrev-2752	465	17	retail	retail	ADJ
inlawrev-2752	465	18	level	level	NOUN
inlawrev-2752	465	19	as	as	SCONJ
inlawrev-2752	465	20	though	though	SCONJ
inlawrev-2752	465	21	purchased	purchase	VERB
inlawrev-2752	465	22	from	from	ADP
inlawrev-2752	465	23	the	the	DET
inlawrev-2752	465	24	manufacturing	manufacturing	NOUN
inlawrev-2752	465	25	plant	plant	NOUN
inlawrev-2752	465	26	.	.	PUNCT
inlawrev-2752	466	1	it	it	PRON
inlawrev-2752	466	2	is	be	AUX
inlawrev-2752	466	3	codified	codify	VERB
inlawrev-2752	466	4	at	at	ADP
inlawrev-2752	466	5	ind	ind	NOUN
inlawrev-2752	466	6	.	.	PUNCT
inlawrev-2752	467	1	admin	admin	PROPN
inlawrev-2752	467	2	.	.	PUNCT
inlawrev-2752	467	3	code	code	PROPN
inlawrev-2752	467	4	tit	tit	PROPN
inlawrev-2752	467	5	.	.	PUNCT
inlawrev-2752	468	1	50	50	NUM
inlawrev-2752	468	2	,	,	PUNCT
inlawrev-2752	468	3	§	§	PROPN
inlawrev-2752	468	4	4.1	4.1	NUM
inlawrev-2752	468	5	-	-	SYM
inlawrev-2752	468	6	3	3	NUM
inlawrev-2752	468	7	-	-	SYM
inlawrev-2752	468	8	2	2	NUM
inlawrev-2752	468	9	(	(	PUNCT
inlawrev-2752	468	10	1984	1984	NUM
inlawrev-2752	468	11	)	)	PUNCT
inlawrev-2752	468	12	.	.	PUNCT
inlawrev-2752	469	1	"	"	PUNCT
inlawrev-2752	469	2	•487	•487	PROPN
inlawrev-2752	469	3	n.e.2d	n.e.2d	PART
inlawrev-2752	469	4	444	444	NUM
inlawrev-2752	469	5	(	(	PUNCT
inlawrev-2752	469	6	ind	ind	NOUN
inlawrev-2752	469	7	.	.	PUNCT
inlawrev-2752	470	1	ct	ct	PROPN
inlawrev-2752	470	2	.	.	PUNCT
inlawrev-2752	471	1	app	app	PROPN
inlawrev-2752	471	2	.	.	PROPN
inlawrev-2752	471	3	1985	1985	NUM
inlawrev-2752	471	4	)	)	PUNCT
inlawrev-2752	471	5	.	.	PUNCT
inlawrev-2752	472	1	"	"	PUNCT
inlawrev-2752	472	2	^ind	^ind	NUM
inlawrev-2752	472	3	.	.	PUNCT
inlawrev-2752	473	1	const	const	ADJ
inlawrev-2752	473	2	,	,	PUNCT
inlawrev-2752	473	3	art	art	NOUN
inlawrev-2752	473	4	.	.	PUNCT
inlawrev-2752	474	1	10	10	NUM
inlawrev-2752	474	2	,	,	PUNCT
inlawrev-2752	474	3	§	§	PROPN
inlawrev-2752	474	4	1	1	NUM
inlawrev-2752	474	5	.	.	PUNCT
inlawrev-2752	475	1	"	"	PUNCT
inlawrev-2752	475	2	h77	h77	PROPN
inlawrev-2752	475	3	n.e.2d	n.e.2d	NOUN
inlawrev-2752	475	4	939	939	NUM
inlawrev-2752	475	5	(	(	PUNCT
inlawrev-2752	475	6	ind	ind	NOUN
inlawrev-2752	475	7	.	.	PUNCT
inlawrev-2752	476	1	ct	ct	PROPN
inlawrev-2752	476	2	.	.	PUNCT
inlawrev-2752	477	1	app	app	PROPN
inlawrev-2752	477	2	.	.	PROPN
inlawrev-2752	477	3	1985	1985	NUM
inlawrev-2752	477	4	)	)	PUNCT
inlawrev-2752	477	5	.	.	PUNCT
inlawrev-2752	478	1	1987	1987	NUM
inlawrev-2752	478	2	]	]	PUNCT
inlawrev-2752	479	1	taxation	taxation	NOUN
inlawrev-2752	479	2	381	381	NUM
inlawrev-2752	479	3	inventory	inventory	NOUN
inlawrev-2752	479	4	not	not	PART
inlawrev-2752	479	5	ready	ready	ADJ
inlawrev-2752	479	6	for	for	ADP
inlawrev-2752	479	7	retail	retail	NOUN
inlawrev-2752	479	8	.	.	PUNCT
inlawrev-2752	479	9	'	'	PUNCT
inlawrev-2752	480	1	"	"	PUNCT
inlawrev-2752	480	2	*	*	PUNCT
inlawrev-2752	480	3	the	the	DET
inlawrev-2752	480	4	state	state	PROPN
inlawrev-2752	480	5	tax	tax	NOUN
inlawrev-2752	480	6	board	board	NOUN
inlawrev-2752	480	7	then	then	ADV
inlawrev-2752	480	8	valued	value	VERB
inlawrev-2752	480	9	pioneer	pioneer	NOUN
inlawrev-2752	480	10	's	's	PART
inlawrev-2752	480	11	seed	seed	NOUN
inlawrev-2752	480	12	at	at	ADP
inlawrev-2752	480	13	the	the	DET
inlawrev-2752	480	14	production	production	NOUN
inlawrev-2752	480	15	level	level	NOUN
inlawrev-2752	480	16	on	on	ADP
inlawrev-2752	480	17	a	a	DET
inlawrev-2752	480	18	cost	cost	NOUN
inlawrev-2752	480	19	per	per	ADP
inlawrev-2752	480	20	books	book	NOUN
inlawrev-2752	480	21	method	method	NOUN
inlawrev-2752	480	22	,	,	PUNCT
inlawrev-2752	480	23	but	but	CCONJ
inlawrev-2752	480	24	in	in	ADP
inlawrev-2752	480	25	valuing	value	VERB
inlawrev-2752	480	26	the	the	DET
inlawrev-2752	480	27	seed	seed	NOUN
inlawrev-2752	480	28	in	in	ADP
inlawrev-2752	480	29	the	the	DET
inlawrev-2752	480	30	hands	hand	NOUN
inlawrev-2752	480	31	of	of	ADP
inlawrev-2752	480	32	pioneer	pioneer	NOUN
inlawrev-2752	480	33	's	's	PART
inlawrev-2752	480	34	sales	sale	NOUN
inlawrev-2752	480	35	representatives	representative	NOUN
inlawrev-2752	480	36	(	(	PUNCT
inlawrev-2752	480	37	at	at	ADP
inlawrev-2752	480	38	the	the	DET
inlawrev-2752	480	39	retail	retail	ADJ
inlawrev-2752	480	40	level	level	NOUN
inlawrev-2752	480	41	)	)	PUNCT
inlawrev-2752	480	42	,	,	PUNCT
inlawrev-2752	480	43	the	the	DET
inlawrev-2752	480	44	tax	tax	NOUN
inlawrev-2752	480	45	board	board	NOUN
inlawrev-2752	480	46	included	include	VERB
inlawrev-2752	480	47	the	the	DET
inlawrev-2752	480	48	cost	cost	NOUN
inlawrev-2752	480	49	of	of	ADP
inlawrev-2752	480	50	materials	material	NOUN
inlawrev-2752	480	51	,	,	PUNCT
inlawrev-2752	480	52	labor	labor	NOUN
inlawrev-2752	480	53	,	,	PUNCT
inlawrev-2752	480	54	manufacturing	manufacturing	NOUN
inlawrev-2752	480	55	and	and	CCONJ
inlawrev-2752	480	56	operating	operating	NOUN
inlawrev-2752	480	57	expenses	expense	NOUN
inlawrev-2752	480	58	,	,	PUNCT
inlawrev-2752	480	59	and	and	CCONJ
inlawrev-2752	480	60	intracompany	intracompany	ADJ
inlawrev-2752	480	61	profit	profit	NOUN
inlawrev-2752	480	62	(	(	PUNCT
inlawrev-2752	480	63	essentially	essentially	ADV
inlawrev-2752	480	64	the	the	DET
inlawrev-2752	480	65	costs	cost	NOUN
inlawrev-2752	480	66	of	of	ADP
inlawrev-2752	480	67	distribution	distribution	NOUN
inlawrev-2752	480	68	to	to	ADP
inlawrev-2752	480	69	the	the	DET
inlawrev-2752	480	70	retail	retail	ADJ
inlawrev-2752	480	71	level	level	NOUN
inlawrev-2752	480	72	)	)	PUNCT
inlawrev-2752	480	73	.	.	PUNCT
inlawrev-2752	481	1	''	''	PUNCT
inlawrev-2752	481	2	^	^	PUNCT
inlawrev-2752	481	3	the	the	DET
inlawrev-2752	481	4	state	state	PROPN
inlawrev-2752	481	5	tax	tax	NOUN
inlawrev-2752	481	6	board	board	NOUN
inlawrev-2752	481	7	argued	argue	VERB
inlawrev-2752	481	8	that	that	SCONJ
inlawrev-2752	481	9	this	this	DET
inlawrev-2752	481	10	trade	trade	NOUN
inlawrev-2752	481	11	leveling	leveling	NOUN
inlawrev-2752	481	12	adjustment	adjustment	NOUN
inlawrev-2752	481	13	was	be	AUX
inlawrev-2752	481	14	justified	justify	VERB
inlawrev-2752	481	15	because	because	SCONJ
inlawrev-2752	481	16	it	it	PRON
inlawrev-2752	481	17	assured	assure	VERB
inlawrev-2752	481	18	that	that	SCONJ
inlawrev-2752	481	19	all	all	DET
inlawrev-2752	481	20	seed	seed	NOUN
inlawrev-2752	481	21	at	at	ADP
inlawrev-2752	481	22	the	the	DET
inlawrev-2752	481	23	retail	retail	ADJ
inlawrev-2752	481	24	level	level	NOUN
inlawrev-2752	481	25	of	of	ADP
inlawrev-2752	481	26	trade	trade	NOUN
inlawrev-2752	481	27	would	would	AUX
inlawrev-2752	481	28	be	be	AUX
inlawrev-2752	481	29	valued	value	VERB
inlawrev-2752	481	30	equally	equally	ADV
inlawrev-2752	481	31	whether	whether	SCONJ
inlawrev-2752	481	32	it	it	PRON
inlawrev-2752	481	33	was	be	AUX
inlawrev-2752	481	34	owned	own	VERB
inlawrev-2752	481	35	by	by	ADP
inlawrev-2752	481	36	a	a	DET
inlawrev-2752	481	37	retailer	retailer	NOUN
inlawrev-2752	481	38	who	who	PRON
inlawrev-2752	481	39	purchased	purchase	VERB
inlawrev-2752	481	40	it	it	PRON
inlawrev-2752	481	41	from	from	ADP
inlawrev-2752	481	42	a	a	DET
inlawrev-2752	481	43	producer	producer	NOUN
inlawrev-2752	481	44	or	or	CCONJ
inlawrev-2752	481	45	by	by	ADP
inlawrev-2752	481	46	a	a	DET
inlawrev-2752	481	47	producer	producer	NOUN
inlawrev-2752	481	48	assuming	assume	VERB
inlawrev-2752	481	49	the	the	DET
inlawrev-2752	481	50	role	role	NOUN
inlawrev-2752	481	51	of	of	ADP
inlawrev-2752	481	52	retailer	retailer	NOUN
inlawrev-2752	481	53	.	.	PUNCT
inlawrev-2752	482	1	the	the	DET
inlawrev-2752	482	2	board	board	NOUN
inlawrev-2752	482	3	asserted	assert	VERB
inlawrev-2752	482	4	that	that	SCONJ
inlawrev-2752	482	5	"	"	PUNCT
inlawrev-2752	482	6	[	[	X
inlawrev-2752	482	7	t]he	t]he	X
inlawrev-2752	482	8	inequality	inequality	NOUN
inlawrev-2752	482	9	of	of	ADP
inlawrev-2752	482	10	tax	tax	NOUN
inlawrev-2752	482	11	hability	hability	NOUN
inlawrev-2752	482	12	assessed	assess	VERB
inlawrev-2752	482	13	against	against	ADP
inlawrev-2752	482	14	the	the	DET
inlawrev-2752	482	15	same	same	ADJ
inlawrev-2752	482	16	property	property	NOUN
inlawrev-2752	482	17	of	of	ADP
inlawrev-2752	482	18	a	a	DET
inlawrev-2752	482	19	single	single	ADJ
inlawrev-2752	482	20	taxpayer	taxpayer	NOUN
inlawrev-2752	482	21	is	be	AUX
inlawrev-2752	482	22	justified	justify	VERB
inlawrev-2752	482	23	because	because	SCONJ
inlawrev-2752	482	24	equality	equality	NOUN
inlawrev-2752	482	25	of	of	ADP
inlawrev-2752	482	26	assessment	assessment	NOUN
inlawrev-2752	482	27	occurs	occur	VERB
inlawrev-2752	482	28	among	among	ADP
inlawrev-2752	482	29	different	different	ADJ
inlawrev-2752	482	30	taxpayers	taxpayer	NOUN
inlawrev-2752	482	31	.	.	PUNCT
inlawrev-2752	483	1	"''^	"''^	PROPN
inlawrev-2752	483	2	the	the	DET
inlawrev-2752	483	3	state	state	PROPN
inlawrev-2752	483	4	tax	tax	NOUN
inlawrev-2752	483	5	board	board	NOUN
inlawrev-2752	483	6	,	,	PUNCT
inlawrev-2752	483	7	however	however	ADV
inlawrev-2752	483	8	,	,	PUNCT
inlawrev-2752	483	9	never	never	ADV
inlawrev-2752	483	10	presented	present	VERB
inlawrev-2752	483	11	any	any	DET
inlawrev-2752	483	12	evidence	evidence	NOUN
inlawrev-2752	483	13	to	to	ADP
inlawrev-2752	483	14	the	the	DET
inlawrev-2752	483	15	court	court	NOUN
inlawrev-2752	483	16	that	that	PRON
inlawrev-2752	483	17	substantiated	substantiate	VERB
inlawrev-2752	483	18	its	its	PRON
inlawrev-2752	483	19	argument	argument	NOUN
inlawrev-2752	483	20	.	.	PUNCT
inlawrev-2752	484	1	no	no	DET
inlawrev-2752	484	2	evidence	evidence	NOUN
inlawrev-2752	484	3	was	be	AUX
inlawrev-2752	484	4	introduced	introduce	VERB
inlawrev-2752	484	5	comparing	compare	VERB
inlawrev-2752	484	6	the	the	DET
inlawrev-2752	484	7	valuation	valuation	NOUN
inlawrev-2752	484	8	of	of	ADP
inlawrev-2752	484	9	similar	similar	ADJ
inlawrev-2752	484	10	inventory	inventory	NOUN
inlawrev-2752	484	11	owned	own	VERB
inlawrev-2752	484	12	by	by	ADP
inlawrev-2752	484	13	a	a	DET
inlawrev-2752	484	14	retailer	retailer	NOUN
inlawrev-2752	484	15	with	with	ADP
inlawrev-2752	484	16	pioneer	pioneer	NOUN
inlawrev-2752	484	17	's	's	PART
inlawrev-2752	484	18	assessed	assessed	ADJ
inlawrev-2752	484	19	values	value	NOUN
inlawrev-2752	484	20	,	,	PUNCT
inlawrev-2752	484	21	nor	nor	CCONJ
inlawrev-2752	484	22	did	do	AUX
inlawrev-2752	484	23	the	the	DET
inlawrev-2752	484	24	state	state	NOUN
inlawrev-2752	484	25	provide	provide	VERB
inlawrev-2752	484	26	any	any	DET
inlawrev-2752	484	27	evidence	evidence	NOUN
inlawrev-2752	484	28	showing	show	VERB
inlawrev-2752	484	29	that	that	SCONJ
inlawrev-2752	484	30	uniformity	uniformity	NOUN
inlawrev-2752	484	31	and	and	CCONJ
inlawrev-2752	484	32	equality	equality	NOUN
inlawrev-2752	484	33	between	between	ADP
inlawrev-2752	484	34	pioneer	pioneer	NOUN
inlawrev-2752	484	35	and	and	CCONJ
inlawrev-2752	484	36	other	other	ADJ
inlawrev-2752	484	37	retailers	retailer	NOUN
inlawrev-2752	484	38	was	be	AUX
inlawrev-2752	484	39	achieved	achieve	VERB
inlawrev-2752	484	40	by	by	ADP
inlawrev-2752	484	41	regulation	regulation	NOUN
inlawrev-2752	484	42	16	16	NUM
inlawrev-2752	484	43	's	's	PART
inlawrev-2752	484	44	trade	trade	NOUN
inlawrev-2752	484	45	-	-	PUNCT
inlawrev-2752	484	46	levehng	levehng	NOUN
inlawrev-2752	484	47	adjustment	adjustment	NOUN
inlawrev-2752	484	48	.	.	PUNCT
inlawrev-2752	485	1	^'^	^'^	PUNCT
inlawrev-2752	486	1	therefore	therefore	ADV
inlawrev-2752	486	2	,	,	PUNCT
inlawrev-2752	486	3	the	the	DET
inlawrev-2752	486	4	court	court	NOUN
inlawrev-2752	486	5	rejected	reject	VERB
inlawrev-2752	486	6	the	the	DET
inlawrev-2752	486	7	state	state	NOUN
inlawrev-2752	486	8	tax	tax	PROPN
inlawrev-2752	486	9	board	board	NOUN
inlawrev-2752	486	10	's	's	PART
inlawrev-2752	486	11	contention	contention	NOUN
inlawrev-2752	486	12	that	that	SCONJ
inlawrev-2752	486	13	regulation	regulation	VERB
inlawrev-2752	486	14	16	16	NUM
inlawrev-2752	486	15	's	's	PART
inlawrev-2752	486	16	trade	trade	NOUN
inlawrev-2752	486	17	leveling	leveling	NOUN
inlawrev-2752	486	18	adjustment	adjustment	NOUN
inlawrev-2752	486	19	leads	lead	VERB
inlawrev-2752	486	20	to	to	ADP
inlawrev-2752	486	21	uniformity	uniformity	NOUN
inlawrev-2752	486	22	and	and	CCONJ
inlawrev-2752	486	23	equality	equality	NOUN
inlawrev-2752	486	24	among	among	ADP
inlawrev-2752	486	25	taxpayers.*'^	taxpayers.*'^	NOUN
inlawrev-2752	486	26	the	the	DET
inlawrev-2752	486	27	court	court	NOUN
inlawrev-2752	486	28	then	then	ADV
inlawrev-2752	486	29	addressed	address	VERB
inlawrev-2752	486	30	the	the	DET
inlawrev-2752	486	31	issue	issue	NOUN
inlawrev-2752	486	32	of	of	ADP
inlawrev-2752	486	33	whether	whether	SCONJ
inlawrev-2752	486	34	the	the	DET
inlawrev-2752	486	35	disproportionate	disproportionate	ADJ
inlawrev-2752	486	36	tax	tax	NOUN
inlawrev-2752	486	37	liability	liability	NOUN
inlawrev-2752	486	38	assessed	assess	VERB
inlawrev-2752	486	39	against	against	ADP
inlawrev-2752	486	40	pioneer	pioneer	NOUN
inlawrev-2752	486	41	's	's	PART
inlawrev-2752	486	42	seed	seed	NOUN
inlawrev-2752	486	43	is	be	AUX
inlawrev-2752	486	44	legally	legally	ADV
inlawrev-2752	486	45	permissible	permissible	ADJ
inlawrev-2752	486	46	.	.	PUNCT
inlawrev-2752	487	1	relying	rely	VERB
inlawrev-2752	487	2	upon	upon	SCONJ
inlawrev-2752	487	3	the	the	DET
inlawrev-2752	487	4	1977	1977	NUM
inlawrev-2752	487	5	decision	decision	NOUN
inlawrev-2752	487	6	in	in	ADP
inlawrev-2752	487	7	state	state	NOUN
inlawrev-2752	487	8	board	board	NOUN
inlawrev-2752	487	9	of	of	ADP
inlawrev-2752	487	10	tax	tax	NOUN
inlawrev-2752	487	11	commissioners	commissioner	NOUN
inlawrev-2752	487	12	v.	v.	ADP
inlawrev-2752	487	13	lyon	lyon	PROPN
inlawrev-2752	487	14	&	&	CCONJ
inlawrev-2752	487	15	greenleaf	greenleaf	PROPN
inlawrev-2752	487	16	co.	co.	PROPN
inlawrev-2752	487	17	,^^^	,^^^	PUNCT
inlawrev-2752	487	18	the	the	DET
inlawrev-2752	487	19	court	court	NOUN
inlawrev-2752	487	20	ruled	rule	VERB
inlawrev-2752	487	21	that	that	SCONJ
inlawrev-2752	487	22	the	the	DET
inlawrev-2752	487	23	state	state	PROPN
inlawrev-2752	487	24	tax	tax	PROPN
inlawrev-2752	487	25	board	board	NOUN
inlawrev-2752	487	26	's	's	PART
inlawrev-2752	487	27	classification	classification	NOUN
inlawrev-2752	487	28	and	and	CCONJ
inlawrev-2752	487	29	different	different	ADJ
inlawrev-2752	487	30	valuations	valuation	NOUN
inlawrev-2752	487	31	of	of	ADP
inlawrev-2752	487	32	pioneer	pioneer	NOUN
inlawrev-2752	487	33	's	's	PART
inlawrev-2752	487	34	seed	seed	NOUN
inlawrev-2752	487	35	based	base	VERB
inlawrev-2752	487	36	upon	upon	SCONJ
inlawrev-2752	487	37	its	its	PRON
inlawrev-2752	487	38	level	level	NOUN
inlawrev-2752	487	39	of	of	ADP
inlawrev-2752	487	40	trade	trade	NOUN
inlawrev-2752	487	41	violated	violate	VERB
inlawrev-2752	487	42	article	article	NOUN
inlawrev-2752	487	43	10	10	NUM
inlawrev-2752	487	44	,	,	PUNCT
inlawrev-2752	487	45	section	section	NOUN
inlawrev-2752	487	46	1	1	NUM
inlawrev-2752	487	47	of	of	ADP
inlawrev-2752	487	48	the	the	DET
inlawrev-2752	487	49	indiana	indiana	PROPN
inlawrev-2752	487	50	constitution	constitution	PROPN
inlawrev-2752	487	51	.	.	PUNCT
inlawrev-2752	488	1	'	'	PUNCT
inlawrev-2752	488	2	^	^	NOUN
inlawrev-2752	488	3	°	°	NOUN
inlawrev-2752	488	4	observing	observe	VERB
inlawrev-2752	488	5	that	that	SCONJ
inlawrev-2752	488	6	the	the	DET
inlawrev-2752	488	7	state	state	NOUN
inlawrev-2752	488	8	tax	tax	NOUN
inlawrev-2752	488	9	board	board	NOUN
inlawrev-2752	488	10	had	have	AUX
inlawrev-2752	488	11	failed	fail	VERB
inlawrev-2752	488	12	to	to	PART
inlawrev-2752	488	13	show	show	VERB
inlawrev-2752	488	14	that	that	SCONJ
inlawrev-2752	488	15	such	such	ADJ
inlawrev-2752	488	16	classification	classification	NOUN
inlawrev-2752	488	17	was	be	AUX
inlawrev-2752	488	18	required	require	VERB
inlawrev-2752	488	19	to	to	PART
inlawrev-2752	488	20	achieve	achieve	VERB
inlawrev-2752	488	21	a	a	DET
inlawrev-2752	488	22	just	just	ADJ
inlawrev-2752	488	23	valuation	valuation	NOUN
inlawrev-2752	488	24	of	of	ADP
inlawrev-2752	488	25	all	all	DET
inlawrev-2752	488	26	property	property	NOUN
inlawrev-2752	488	27	,	,	PUNCT
inlawrev-2752	488	28	the	the	DET
inlawrev-2752	488	29	court	court	NOUN
inlawrev-2752	488	30	concluded	conclude	VERB
inlawrev-2752	488	31	:	:	PUNCT
inlawrev-2752	488	32	inventory	inventory	NOUN
inlawrev-2752	488	33	stored	store	VERB
inlawrev-2752	488	34	at	at	ADP
inlawrev-2752	488	35	pioneer	pioneer	NOUN
inlawrev-2752	488	36	's	's	PART
inlawrev-2752	488	37	facilities	facility	NOUN
inlawrev-2752	488	38	is	be	AUX
inlawrev-2752	488	39	distinguished	distinguish	VERB
inlawrev-2752	488	40	from	from	ADP
inlawrev-2752	488	41	the	the	DET
inlawrev-2752	488	42	same	same	ADJ
inlawrev-2752	488	43	inventory	inventory	NOUN
inlawrev-2752	488	44	in	in	ADP
inlawrev-2752	488	45	the	the	DET
inlawrev-2752	488	46	hands	hand	NOUN
inlawrev-2752	488	47	of	of	ADP
inlawrev-2752	488	48	pioneer	pioneer	NOUN
inlawrev-2752	488	49	's	's	PART
inlawrev-2752	488	50	sales	sale	NOUN
inlawrev-2752	488	51	representatives	representative	NOUN
inlawrev-2752	488	52	.	.	PUNCT
inlawrev-2752	489	1	such	such	DET
inlawrev-2752	489	2	a	a	DET
inlawrev-2752	489	3	distinction	distinction	NOUN
inlawrev-2752	489	4	is	be	AUX
inlawrev-2752	489	5	probably	probably	ADV
inlawrev-2752	489	6	more	more	ADV
inlawrev-2752	489	7	artificial	artificial	ADJ
inlawrev-2752	489	8	than	than	ADP
inlawrev-2752	489	9	in	in	ADP
inlawrev-2752	489	10	lyon	lyon	PROPN
inlawrev-2752	489	11	&	&	CCONJ
inlawrev-2752	489	12	greenleaf	greenleaf	PROPN
inlawrev-2752	489	13	.	.	PUNCT
inlawrev-2752	490	1	in	in	ADP
inlawrev-2752	490	2	this	this	DET
inlawrev-2752	490	3	case	case	NOUN
inlawrev-2752	490	4	,	,	PUNCT
inlawrev-2752	490	5	not	not	PART
inlawrev-2752	490	6	only	only	ADV
inlawrev-2752	490	7	is	be	AUX
inlawrev-2752	490	8	identical	identical	ADJ
inlawrev-2752	490	9	property	property	NOUN
inlawrev-2752	490	10	valued	value	VERB
inlawrev-2752	490	11	differently	differently	ADV
inlawrev-2752	490	12	but	but	CCONJ
inlawrev-2752	490	13	the	the	DET
inlawrev-2752	490	14	same	same	ADJ
inlawrev-2752	490	15	owner	owner	NOUN
inlawrev-2752	490	16	of	of	ADP
inlawrev-2752	490	17	identical	identical	ADJ
inlawrev-2752	490	18	property	property	NOUN
inlawrev-2752	490	19	is	be	AUX
inlawrev-2752	490	20	taxed	tax	VERB
inlawrev-2752	490	21	"	"	PUNCT
inlawrev-2752	490	22	^ind	^ind	NUM
inlawrev-2752	490	23	.	.	PUNCT
inlawrev-2752	491	1	admin	admin	PROPN
inlawrev-2752	491	2	.	.	PUNCT
inlawrev-2752	491	3	code	code	PROPN
inlawrev-2752	491	4	tit	tit	PROPN
inlawrev-2752	491	5	.	.	PUNCT
inlawrev-2752	492	1	50	50	NUM
inlawrev-2752	492	2	,	,	PUNCT
inlawrev-2752	492	3	§	§	PROPN
inlawrev-2752	492	4	4.1	4.1	NUM
inlawrev-2752	492	5	-	-	SYM
inlawrev-2752	492	6	3	3	NUM
inlawrev-2752	492	7	-	-	NUM
inlawrev-2752	492	8	2(a)(5	2(a)(5	NUM
inlawrev-2752	492	9	)	)	PUNCT
inlawrev-2752	492	10	(	(	PUNCT
inlawrev-2752	492	11	1984	1984	NUM
inlawrev-2752	492	12	)	)	PUNCT
inlawrev-2752	492	13	.	.	PUNCT
inlawrev-2752	493	1	'	'	PUNCT
inlawrev-2752	493	2	^'pioneer	^'pioneer	NOUN
inlawrev-2752	493	3	hi	hi	VERB
inlawrev-2752	493	4	-	-	ADJ
inlawrev-2752	493	5	bred	breed	VERB
inlawrev-2752	493	6	int'l	int'l	NOUN
inlawrev-2752	493	7	,	,	PUNCT
inlawrev-2752	493	8	all	all	DET
inlawrev-2752	493	9	n.e.2d	n.e.2d	NOUN
inlawrev-2752	493	10	at	at	ADP
inlawrev-2752	493	11	941	941	NUM
inlawrev-2752	493	12	.	.	PUNCT
inlawrev-2752	493	13	''	''	PUNCT
inlawrev-2752	494	1	"	"	PUNCT
inlawrev-2752	494	2	i	i	PRON
inlawrev-2752	494	3	d.	d.	PROPN
inlawrev-2752	494	4	at	at	ADP
inlawrev-2752	494	5	942	942	NUM
inlawrev-2752	494	6	.	.	PUNCT
inlawrev-2752	495	1	"	"	PUNCT
inlawrev-2752	495	2	vc	vc	INTJ
inlawrev-2752	495	3	?	?	PUNCT
inlawrev-2752	495	4	.	.	PUNCT
inlawrev-2752	496	1	"	"	PUNCT
inlawrev-2752	496	2	»	»	X
inlawrev-2752	496	3	/c	/c	NUM
inlawrev-2752	496	4	?	?	PUNCT
inlawrev-2752	496	5	.	.	PUNCT
inlawrev-2752	497	1	at	at	ADP
inlawrev-2752	497	2	943	943	NUM
inlawrev-2752	497	3	.	.	PUNCT
inlawrev-2752	498	1	"	"	PUNCT
inlawrev-2752	498	2	^72	^72	PROPN
inlawrev-2752	498	3	ind	ind	PROPN
inlawrev-2752	498	4	.	.	PUNCT
inlawrev-2752	499	1	app	app	PROPN
inlawrev-2752	499	2	.	.	PROPN
inlawrev-2752	499	3	272	272	NUM
inlawrev-2752	499	4	,	,	PUNCT
inlawrev-2752	499	5	359	359	NUM
inlawrev-2752	499	6	n.e.2d	n.e.2d	NOUN
inlawrev-2752	499	7	931	931	NUM
inlawrev-2752	499	8	(	(	PUNCT
inlawrev-2752	499	9	1977	1977	NUM
inlawrev-2752	499	10	)	)	PUNCT
inlawrev-2752	499	11	.	.	PUNCT
inlawrev-2752	500	1	in	in	ADP
inlawrev-2752	500	2	this	this	DET
inlawrev-2752	500	3	case	case	NOUN
inlawrev-2752	500	4	,	,	PUNCT
inlawrev-2752	500	5	the	the	DET
inlawrev-2752	500	6	indiana	indiana	PROPN
inlawrev-2752	500	7	court	court	PROPN
inlawrev-2752	500	8	of	of	ADP
inlawrev-2752	500	9	appeals	appeals	PROPN
inlawrev-2752	500	10	ruled	rule	VERB
inlawrev-2752	500	11	that	that	SCONJ
inlawrev-2752	500	12	the	the	DET
inlawrev-2752	500	13	assessing	assessing	NOUN
inlawrev-2752	500	14	of	of	ADP
inlawrev-2752	500	15	fungible	fungible	ADJ
inlawrev-2752	500	16	,	,	PUNCT
inlawrev-2752	500	17	commingled	commingled	ADJ
inlawrev-2752	500	18	grain	grain	NOUN
inlawrev-2752	500	19	stored	store	VERB
inlawrev-2752	500	20	in	in	ADP
inlawrev-2752	500	21	the	the	DET
inlawrev-2752	500	22	same	same	ADJ
inlawrev-2752	500	23	warehouse	warehouse	NOUN
inlawrev-2752	500	24	at	at	ADP
inlawrev-2752	500	25	different	different	ADJ
inlawrev-2752	500	26	values	value	NOUN
inlawrev-2752	500	27	depending	depend	VERB
inlawrev-2752	500	28	upon	upon	SCONJ
inlawrev-2752	500	29	whether	whether	SCONJ
inlawrev-2752	500	30	the	the	DET
inlawrev-2752	500	31	grain	grain	NOUN
inlawrev-2752	500	32	was	be	AUX
inlawrev-2752	500	33	owned	own	VERB
inlawrev-2752	500	34	by	by	ADP
inlawrev-2752	500	35	the	the	DET
inlawrev-2752	500	36	warehouse	warehouse	NOUN
inlawrev-2752	500	37	itself	itself	PRON
inlawrev-2752	500	38	or	or	CCONJ
inlawrev-2752	500	39	by	by	ADP
inlawrev-2752	500	40	farmers	farmer	NOUN
inlawrev-2752	500	41	was	be	AUX
inlawrev-2752	500	42	violative	violative	ADJ
inlawrev-2752	500	43	of	of	ADP
inlawrev-2752	500	44	the	the	DET
inlawrev-2752	500	45	indiana	indiana	PROPN
inlawrev-2752	500	46	constitution	constitution	PROPN
inlawrev-2752	500	47	.	.	PUNCT
inlawrev-2752	501	1	i	i	PRON
inlawrev-2752	501	2	d.	d.	PROPN
inlawrev-2752	501	3	'	'	NUM
inlawrev-2752	501	4	^"pioneer	^"pioneer	ADP
inlawrev-2752	501	5	hi	hi	VERB
inlawrev-2752	501	6	-	-	ADJ
inlawrev-2752	501	7	bred	breed	VERB
inlawrev-2752	501	8	int'l	int'l	NOUN
inlawrev-2752	501	9	,	,	PUNCT
inlawrev-2752	501	10	all	all	DET
inlawrev-2752	501	11	n.e.2d	n.e.2d	NOUN
inlawrev-2752	501	12	at	at	ADP
inlawrev-2752	501	13	943	943	NUM
inlawrev-2752	501	14	.	.	PUNCT
inlawrev-2752	501	15	382	382	NUM
inlawrev-2752	501	16	indiana	indiana	PROPN
inlawrev-2752	501	17	law	law	PROPN
inlawrev-2752	501	18	review	review	NOUN
inlawrev-2752	501	19	[	[	X
inlawrev-2752	501	20	vol	vol	NOUN
inlawrev-2752	501	21	.	.	PUNCT
inlawrev-2752	502	1	20:361	20:361	NUM
inlawrev-2752	502	2	differently	differently	ADV
inlawrev-2752	502	3	.	.	PUNCT
inlawrev-2752	503	1	we	we	PRON
inlawrev-2752	503	2	therefore	therefore	ADV
inlawrev-2752	503	3	conclude	conclude	VERB
inlawrev-2752	503	4	that	that	SCONJ
inlawrev-2752	503	5	the	the	DET
inlawrev-2752	503	6	board	board	NOUN
inlawrev-2752	503	7	's	's	PART
inlawrev-2752	503	8	higher	high	ADJ
inlawrev-2752	503	9	valuation	valuation	NOUN
inlawrev-2752	503	10	of	of	ADP
inlawrev-2752	503	11	pioneer	pioneer	NOUN
inlawrev-2752	503	12	's	's	PART
inlawrev-2752	503	13	seed	seed	NOUN
inlawrev-2752	503	14	grain	grain	NOUN
inlawrev-2752	503	15	at	at	ADP
inlawrev-2752	503	16	the	the	DET
inlawrev-2752	503	17	retail	retail	ADJ
inlawrev-2752	503	18	level	level	NOUN
inlawrev-2752	503	19	of	of	ADP
inlawrev-2752	503	20	trade	trade	NOUN
inlawrev-2752	503	21	was	be	AUX
inlawrev-2752	503	22	impermissible	impermissible	ADJ
inlawrev-2752	503	23	and	and	CCONJ
inlawrev-2752	503	24	the	the	DET
inlawrev-2752	503	25	trial	trial	NOUN
inlawrev-2752	503	26	court	court	NOUN
inlawrev-2752	503	27	properly	properly	ADV
inlawrev-2752	503	28	set	set	VERB
inlawrev-2752	503	29	it	it	PRON
inlawrev-2752	503	30	aside	aside	ADV
inlawrev-2752	503	31	.	.	PUNCT
inlawrev-2752	504	1	'	'	PUNCT
inlawrev-2752	504	2	^^	^^	PUNCT
inlawrev-2752	504	3	in	in	ADP
inlawrev-2752	504	4	polygram	polygram	PROPN
inlawrev-2752	504	5	records	record	NOUN
inlawrev-2752	504	6	,	,	PUNCT
inlawrev-2752	504	7	^^^	^^^	ADP
inlawrev-2752	504	8	the	the	DET
inlawrev-2752	504	9	court	court	NOUN
inlawrev-2752	504	10	of	of	ADP
inlawrev-2752	504	11	appeals	appeal	NOUN
inlawrev-2752	504	12	again	again	ADV
inlawrev-2752	504	13	held	hold	VERB
inlawrev-2752	504	14	that	that	SCONJ
inlawrev-2752	504	15	the	the	DET
inlawrev-2752	504	16	state	state	PROPN
inlawrev-2752	504	17	tax	tax	PROPN
inlawrev-2752	504	18	board	board	NOUN
inlawrev-2752	504	19	's	's	PART
inlawrev-2752	504	20	assessment	assessment	NOUN
inlawrev-2752	504	21	of	of	ADP
inlawrev-2752	504	22	tangible	tangible	ADJ
inlawrev-2752	504	23	personal	personal	ADJ
inlawrev-2752	504	24	property	property	NOUN
inlawrev-2752	504	25	violated	violate	VERB
inlawrev-2752	504	26	article	article	NOUN
inlawrev-2752	504	27	10	10	NUM
inlawrev-2752	504	28	,	,	PUNCT
inlawrev-2752	504	29	section	section	NOUN
inlawrev-2752	504	30	1	1	NUM
inlawrev-2752	504	31	of	of	ADP
inlawrev-2752	504	32	the	the	DET
inlawrev-2752	504	33	indiana	indiana	PROPN
inlawrev-2752	504	34	constitution	constitution	PROPN
inlawrev-2752	504	35	.	.	PUNCT
inlawrev-2752	505	1	polygram	polygram	PROPN
inlawrev-2752	505	2	is	be	AUX
inlawrev-2752	505	3	a	a	DET
inlawrev-2752	505	4	company	company	NOUN
inlawrev-2752	505	5	that	that	PRON
inlawrev-2752	505	6	produces	produce	VERB
inlawrev-2752	505	7	,	,	PUNCT
inlawrev-2752	505	8	promotes	promote	VERB
inlawrev-2752	505	9	,	,	PUNCT
inlawrev-2752	505	10	and	and	CCONJ
inlawrev-2752	505	11	distributes	distribute	VERB
inlawrev-2752	505	12	records	record	NOUN
inlawrev-2752	505	13	and	and	CCONJ
inlawrev-2752	505	14	tapes	tape	NOUN
inlawrev-2752	505	15	.	.	PUNCT
inlawrev-2752	506	1	it	it	PRON
inlawrev-2752	506	2	operates	operate	VERB
inlawrev-2752	506	3	a	a	DET
inlawrev-2752	506	4	distribution	distribution	NOUN
inlawrev-2752	506	5	center	center	NOUN
inlawrev-2752	506	6	for	for	ADP
inlawrev-2752	506	7	its	its	PRON
inlawrev-2752	506	8	products	product	NOUN
inlawrev-2752	506	9	in	in	ADP
inlawrev-2752	506	10	beech	beech	NOUN
inlawrev-2752	506	11	grove	grove	PROPN
inlawrev-2752	506	12	,	,	PUNCT
inlawrev-2752	506	13	indiana	indiana	PROPN
inlawrev-2752	506	14	.	.	PUNCT
inlawrev-2752	507	1	in	in	ADP
inlawrev-2752	507	2	the	the	DET
inlawrev-2752	507	3	record	record	NOUN
inlawrev-2752	507	4	and	and	CCONJ
inlawrev-2752	507	5	tape	tape	NOUN
inlawrev-2752	507	6	industry	industry	NOUN
inlawrev-2752	507	7	,	,	PUNCT
inlawrev-2752	507	8	the	the	DET
inlawrev-2752	507	9	artist	artist	NOUN
inlawrev-2752	507	10	first	first	ADJ
inlawrev-2752	507	11	contracts	contract	NOUN
inlawrev-2752	507	12	with	with	ADP
inlawrev-2752	507	13	a	a	DET
inlawrev-2752	507	14	record	record	NOUN
inlawrev-2752	507	15	label	label	NOUN
inlawrev-2752	507	16	company	company	NOUN
inlawrev-2752	507	17	to	to	PART
inlawrev-2752	507	18	make	make	VERB
inlawrev-2752	507	19	a	a	DET
inlawrev-2752	507	20	master	master	NOUN
inlawrev-2752	507	21	copy	copy	NOUN
inlawrev-2752	507	22	of	of	ADP
inlawrev-2752	507	23	the	the	DET
inlawrev-2752	507	24	recording	recording	NOUN
inlawrev-2752	507	25	.	.	PUNCT
inlawrev-2752	508	1	the	the	DET
inlawrev-2752	508	2	record	record	NOUN
inlawrev-2752	508	3	label	label	NOUN
inlawrev-2752	508	4	company	company	NOUN
inlawrev-2752	508	5	than	than	SCONJ
inlawrev-2752	508	6	contracts	contract	NOUN
inlawrev-2752	508	7	with	with	ADP
inlawrev-2752	508	8	companies	company	NOUN
inlawrev-2752	508	9	uke	uke	PROPN
inlawrev-2752	508	10	polygram	polygram	PROPN
inlawrev-2752	508	11	to	to	PART
inlawrev-2752	508	12	produce	produce	VERB
inlawrev-2752	508	13	,	,	PUNCT
inlawrev-2752	508	14	promote	promote	VERB
inlawrev-2752	508	15	,	,	PUNCT
inlawrev-2752	508	16	and	and	CCONJ
inlawrev-2752	508	17	distribute	distribute	VERB
inlawrev-2752	508	18	the	the	DET
inlawrev-2752	508	19	recording	recording	NOUN
inlawrev-2752	508	20	.	.	PUNCT
inlawrev-2752	509	1	according	accord	VERB
inlawrev-2752	509	2	to	to	ADP
inlawrev-2752	509	3	the	the	DET
inlawrev-2752	509	4	court	court	NOUN
inlawrev-2752	509	5	,	,	PUNCT
inlawrev-2752	509	6	polygram	polygram	PROPN
inlawrev-2752	509	7	generally	generally	ADV
inlawrev-2752	509	8	subcontracted	subcontract	VERB
inlawrev-2752	509	9	out	out	ADP
inlawrev-2752	509	10	the	the	DET
inlawrev-2752	509	11	actual	actual	ADJ
inlawrev-2752	509	12	manufacturing	manufacturing	NOUN
inlawrev-2752	509	13	of	of	ADP
inlawrev-2752	509	14	the	the	DET
inlawrev-2752	509	15	record	record	NOUN
inlawrev-2752	509	16	to	to	ADP
inlawrev-2752	509	17	record	record	NOUN
inlawrev-2752	509	18	-	-	PUNCT
inlawrev-2752	509	19	pressing	press	VERB
inlawrev-2752	509	20	companies	company	NOUN
inlawrev-2752	509	21	.	.	PUNCT
inlawrev-2752	510	1	^^^	^^^	PROPN
inlawrev-2752	510	2	polygram	polygram	PROPN
inlawrev-2752	510	3	was	be	AUX
inlawrev-2752	510	4	compensated	compensate	VERB
inlawrev-2752	510	5	by	by	ADP
inlawrev-2752	510	6	retaining	retain	VERB
inlawrev-2752	510	7	a	a	DET
inlawrev-2752	510	8	percentage	percentage	NOUN
inlawrev-2752	510	9	of	of	ADP
inlawrev-2752	510	10	the	the	DET
inlawrev-2752	510	11	wholesale	wholesale	ADJ
inlawrev-2752	510	12	price	price	NOUN
inlawrev-2752	510	13	with	with	ADP
inlawrev-2752	510	14	the	the	DET
inlawrev-2752	510	15	remainder	remainder	NOUN
inlawrev-2752	510	16	going	go	VERB
inlawrev-2752	510	17	to	to	ADP
inlawrev-2752	510	18	the	the	DET
inlawrev-2752	510	19	record	record	NOUN
inlawrev-2752	510	20	label	label	NOUN
inlawrev-2752	510	21	company	company	NOUN
inlawrev-2752	510	22	,	,	PUNCT
inlawrev-2752	510	23	which	which	PRON
inlawrev-2752	510	24	in	in	ADP
inlawrev-2752	510	25	turn	turn	NOUN
inlawrev-2752	510	26	used	use	VERB
inlawrev-2752	510	27	the	the	DET
inlawrev-2752	510	28	funds	fund	NOUN
inlawrev-2752	510	29	for	for	ADP
inlawrev-2752	510	30	expenses	expense	NOUN
inlawrev-2752	510	31	,	,	PUNCT
inlawrev-2752	510	32	including	include	VERB
inlawrev-2752	510	33	the	the	DET
inlawrev-2752	510	34	payment	payment	NOUN
inlawrev-2752	510	35	of	of	ADP
inlawrev-2752	510	36	royalties	royalty	NOUN
inlawrev-2752	510	37	to	to	ADP
inlawrev-2752	510	38	the	the	DET
inlawrev-2752	510	39	artist	artist	NOUN
inlawrev-2752	510	40	.	.	PUNCT
inlawrev-2752	511	1	the	the	DET
inlawrev-2752	511	2	court	court	NOUN
inlawrev-2752	511	3	found	find	VERB
inlawrev-2752	511	4	that	that	SCONJ
inlawrev-2752	511	5	the	the	DET
inlawrev-2752	511	6	record	record	NOUN
inlawrev-2752	511	7	label	label	NOUN
inlawrev-2752	511	8	company	company	NOUN
inlawrev-2752	511	9	was	be	AUX
inlawrev-2752	511	10	solely	solely	ADV
inlawrev-2752	511	11	responsible	responsible	ADJ
inlawrev-2752	511	12	for	for	ADP
inlawrev-2752	511	13	any	any	DET
inlawrev-2752	511	14	royalty	royalty	NOUN
inlawrev-2752	511	15	payments	payment	NOUN
inlawrev-2752	511	16	to	to	ADP
inlawrev-2752	511	17	the	the	DET
inlawrev-2752	511	18	recording	recording	NOUN
inlawrev-2752	511	19	artist	artist	NOUN
inlawrev-2752	511	20	and	and	CCONJ
inlawrev-2752	511	21	that	that	SCONJ
inlawrev-2752	511	22	polygram	polygram	PROPN
inlawrev-2752	511	23	was	be	AUX
inlawrev-2752	511	24	in	in	ADP
inlawrev-2752	511	25	no	no	DET
inlawrev-2752	511	26	way	way	NOUN
inlawrev-2752	511	27	involved	involve	VERB
inlawrev-2752	511	28	with	with	ADP
inlawrev-2752	511	29	royalty	royalty	NOUN
inlawrev-2752	511	30	agreements	agreement	NOUN
inlawrev-2752	511	31	between	between	ADP
inlawrev-2752	511	32	the	the	DET
inlawrev-2752	511	33	record	record	NOUN
inlawrev-2752	511	34	label	label	NOUN
inlawrev-2752	511	35	company	company	NOUN
inlawrev-2752	511	36	and	and	CCONJ
inlawrev-2752	511	37	the	the	DET
inlawrev-2752	511	38	artist	artist	NOUN
inlawrev-2752	511	39	.	.	PUNCT
inlawrev-2752	512	1	'	'	PUNCT
inlawrev-2752	512	2	^"^	^"^	PUNCT
inlawrev-2752	512	3	the	the	DET
inlawrev-2752	512	4	state	state	PROPN
inlawrev-2752	512	5	tax	tax	PROPN
inlawrev-2752	512	6	board	board	PROPN
inlawrev-2752	512	7	increased	increase	VERB
inlawrev-2752	512	8	polygram	polygram	PROPN
inlawrev-2752	512	9	's	's	PART
inlawrev-2752	512	10	business	business	NOUN
inlawrev-2752	512	11	inventory	inventory	NOUN
inlawrev-2752	512	12	assessment	assessment	NOUN
inlawrev-2752	512	13	by	by	ADP
inlawrev-2752	512	14	127^^0	127^^0	NUM
inlawrev-2752	512	15	to	to	PART
inlawrev-2752	512	16	cover	cover	VERB
inlawrev-2752	512	17	the	the	DET
inlawrev-2752	512	18	value	value	NOUN
inlawrev-2752	512	19	of	of	ADP
inlawrev-2752	512	20	royalties	royalty	NOUN
inlawrev-2752	512	21	on	on	ADP
inlawrev-2752	512	22	the	the	DET
inlawrev-2752	512	23	records	record	NOUN
inlawrev-2752	512	24	that	that	PRON
inlawrev-2752	512	25	polygram	polygram	PROPN
inlawrev-2752	512	26	held	hold	VERB
inlawrev-2752	512	27	on	on	ADP
inlawrev-2752	512	28	the	the	DET
inlawrev-2752	512	29	assessment	assessment	NOUN
inlawrev-2752	512	30	date	date	NOUN
inlawrev-2752	512	31	in	in	ADP
inlawrev-2752	512	32	indiana	indiana	PROPN
inlawrev-2752	512	33	.	.	PUNCT
inlawrev-2752	513	1	'	'	PUNCT
inlawrev-2752	513	2	^^	^^	PUNCT
inlawrev-2752	513	3	this	this	DET
inlawrev-2752	513	4	adjustment	adjustment	NOUN
inlawrev-2752	513	5	was	be	AUX
inlawrev-2752	513	6	made	make	VERB
inlawrev-2752	513	7	in	in	ADP
inlawrev-2752	513	8	accordance	accordance	NOUN
inlawrev-2752	513	9	with	with	ADP
inlawrev-2752	513	10	rule	rule	NOUN
inlawrev-2752	513	11	3	3	NUM
inlawrev-2752	513	12	,	,	PUNCT
inlawrev-2752	513	13	section	section	NOUN
inlawrev-2752	513	14	2(a)(6	2(a)(6	NUM
inlawrev-2752	513	15	)	)	PUNCT
inlawrev-2752	513	16	of	of	ADP
inlawrev-2752	513	17	regulation	regulation	NOUN
inlawrev-2752	513	18	16,'^^	16,'^^	NUM
inlawrev-2752	513	19	which	which	PRON
inlawrev-2752	513	20	provides	provide	VERB
inlawrev-2752	513	21	that	that	SCONJ
inlawrev-2752	513	22	if	if	SCONJ
inlawrev-2752	513	23	the	the	DET
inlawrev-2752	513	24	taxpayer	taxpayer	NOUN
inlawrev-2752	513	25	's	's	PART
inlawrev-2752	513	26	cost	cost	NOUN
inlawrev-2752	513	27	per	per	ADP
inlawrev-2752	513	28	books	book	NOUN
inlawrev-2752	513	29	of	of	ADP
inlawrev-2752	513	30	inventory	inventory	NOUN
inlawrev-2752	513	31	excludes	exclude	VERB
inlawrev-2752	513	32	any	any	DET
inlawrev-2752	513	33	royalty	royalty	NOUN
inlawrev-2752	513	34	fees	fee	NOUN
inlawrev-2752	513	35	,	,	PUNCT
inlawrev-2752	513	36	an	an	DET
inlawrev-2752	513	37	adjustment	adjustment	NOUN
inlawrev-2752	513	38	increasing	increase	VERB
inlawrev-2752	513	39	such	such	ADJ
inlawrev-2752	513	40	cost	cost	NOUN
inlawrev-2752	513	41	to	to	PART
inlawrev-2752	513	42	reflect	reflect	VERB
inlawrev-2752	513	43	those	those	DET
inlawrev-2752	513	44	fees	fee	NOUN
inlawrev-2752	513	45	must	must	AUX
inlawrev-2752	513	46	be	be	AUX
inlawrev-2752	513	47	made	make	VERB
inlawrev-2752	513	48	.	.	PUNCT
inlawrev-2752	514	1	'^^	'^^	NUM
inlawrev-2752	514	2	the	the	DET
inlawrev-2752	514	3	taxpayer	taxpayer	NOUN
inlawrev-2752	514	4	prevailed	prevail	VERB
inlawrev-2752	514	5	in	in	ADP
inlawrev-2752	514	6	this	this	DET
inlawrev-2752	514	7	case	case	NOUN
inlawrev-2752	514	8	by	by	ADP
inlawrev-2752	514	9	establishing	establish	VERB
inlawrev-2752	514	10	(	(	PUNCT
inlawrev-2752	514	11	1	1	NUM
inlawrev-2752	514	12	)	)	PUNCT
inlawrev-2752	514	13	that	that	SCONJ
inlawrev-2752	514	14	it	it	PRON
inlawrev-2752	514	15	was	be	AUX
inlawrev-2752	514	16	not	not	PART
inlawrev-2752	514	17	responsible	responsible	ADJ
inlawrev-2752	514	18	for	for	ADP
inlawrev-2752	514	19	any	any	DET
inlawrev-2752	514	20	royalties	royalty	NOUN
inlawrev-2752	514	21	on	on	ADP
inlawrev-2752	514	22	its	its	PRON
inlawrev-2752	514	23	records	record	NOUN
inlawrev-2752	514	24	,	,	PUNCT
inlawrev-2752	514	25	(	(	PUNCT
inlawrev-2752	514	26	2	2	X
inlawrev-2752	514	27	)	)	PUNCT
inlawrev-2752	514	28	that	that	SCONJ
inlawrev-2752	514	29	if	if	SCONJ
inlawrev-2752	514	30	a	a	DET
inlawrev-2752	514	31	record	record	NOUN
inlawrev-2752	514	32	was	be	AUX
inlawrev-2752	514	33	in	in	ADP
inlawrev-2752	514	34	its	its	PRON
inlawrev-2752	514	35	inventory	inventory	NOUN
inlawrev-2752	514	36	,	,	PUNCT
inlawrev-2752	514	37	no	no	DET
inlawrev-2752	514	38	royalty	royalty	NOUN
inlawrev-2752	514	39	had	have	AUX
inlawrev-2752	514	40	accrued	accrue	VERB
inlawrev-2752	514	41	because	because	SCONJ
inlawrev-2752	514	42	there	there	PRON
inlawrev-2752	514	43	had	have	AUX
inlawrev-2752	514	44	been	be	AUX
inlawrev-2752	514	45	no	no	DET
inlawrev-2752	514	46	sale	sale	NOUN
inlawrev-2752	514	47	(	(	PUNCT
inlawrev-2752	514	48	the	the	DET
inlawrev-2752	514	49	event	event	NOUN
inlawrev-2752	514	50	that	that	PRON
inlawrev-2752	514	51	triggered	trigger	VERB
inlawrev-2752	514	52	the	the	DET
inlawrev-2752	514	53	obligation	obligation	NOUN
inlawrev-2752	514	54	to	to	PART
inlawrev-2752	514	55	pay	pay	VERB
inlawrev-2752	514	56	royalty	royalty	NOUN
inlawrev-2752	514	57	)	)	PUNCT
inlawrev-2752	514	58	,	,	PUNCT
inlawrev-2752	514	59	and	and	CCONJ
inlawrev-2752	514	60	(	(	PUNCT
inlawrev-2752	514	61	3	3	X
inlawrev-2752	514	62	)	)	PUNCT
inlawrev-2752	514	63	most	most	ADV
inlawrev-2752	514	64	importantly	importantly	ADV
inlawrev-2752	514	65	,	,	PUNCT
inlawrev-2752	514	66	that	that	SCONJ
inlawrev-2752	514	67	polygram	polygram	PROPN
inlawrev-2752	514	68	was	be	AUX
inlawrev-2752	514	69	in	in	ADP
inlawrev-2752	514	70	no	no	DET
inlawrev-2752	514	71	different	different	ADJ
inlawrev-2752	514	72	position	position	NOUN
inlawrev-2752	514	73	than	than	ADP
inlawrev-2752	514	74	an	an	DET
inlawrev-2752	514	75	indiana	indiana	NOUN
inlawrev-2752	514	76	record	record	NOUN
inlawrev-2752	514	77	-	-	PUNCT
inlawrev-2752	514	78	presser	presser	NOUN
inlawrev-2752	514	79	,	,	PUNCT
inlawrev-2752	514	80	i.e.	i.e.	X
inlawrev-2752	514	81	the	the	DET
inlawrev-2752	514	82	manufacturer	manufacturer	NOUN
inlawrev-2752	514	83	of	of	ADP
inlawrev-2752	514	84	recordings	recording	NOUN
inlawrev-2752	514	85	,	,	PUNCT
inlawrev-2752	514	86	and	and	CCONJ
inlawrev-2752	514	87	that	that	SCONJ
inlawrev-2752	514	88	the	the	DET
inlawrev-2752	514	89	state	state	NOUN
inlawrev-2752	514	90	tax	tax	NOUN
inlawrev-2752	514	91	board	board	NOUN
inlawrev-2752	514	92	did	do	AUX
inlawrev-2752	514	93	not	not	PART
inlawrev-2752	514	94	include	include	VERB
inlawrev-2752	514	95	royalty	royalty	NOUN
inlawrev-2752	514	96	values	value	NOUN
inlawrev-2752	514	97	in	in	ADP
inlawrev-2752	514	98	assessing	assess	VERB
inlawrev-2752	514	99	records	record	NOUN
inlawrev-2752	514	100	owned	own	VERB
inlawrev-2752	514	101	by	by	ADP
inlawrev-2752	514	102	record	record	NOUN
inlawrev-2752	514	103	-	-	PUNCT
inlawrev-2752	514	104	pressers	presser	NOUN
inlawrev-2752	514	105	.	.	PUNCT
inlawrev-2752	515	1	'	'	PUNCT
inlawrev-2752	515	2	^^	^^	SYM
inlawrev-2752	515	3	'	'	PUNCT
inlawrev-2752	515	4	^'id	^'id	NUM
inlawrev-2752	515	5	.	.	PUNCT
inlawrev-2752	515	6	'	'	PUNCT
inlawrev-2752	516	1	"	"	PUNCT
inlawrev-2752	516	2	487	487	NUM
inlawrev-2752	516	3	n.e.2d	n.e.2d	NOUN
inlawrev-2752	516	4	444	444	NUM
inlawrev-2752	516	5	(	(	PUNCT
inlawrev-2752	516	6	ind	ind	NOUN
inlawrev-2752	516	7	.	.	PUNCT
inlawrev-2752	517	1	ct	ct	PROPN
inlawrev-2752	517	2	.	.	PUNCT
inlawrev-2752	518	1	app	app	PROPN
inlawrev-2752	518	2	.	.	PROPN
inlawrev-2752	518	3	1985	1985	NUM
inlawrev-2752	518	4	)	)	PUNCT
inlawrev-2752	518	5	.	.	PUNCT
inlawrev-2752	519	1	'	'	PUNCT
inlawrev-2752	519	2	^'id	^'id	NUM
inlawrev-2752	519	3	.	.	PUNCT
inlawrev-2752	520	1	at	at	ADP
inlawrev-2752	520	2	445	445	NUM
inlawrev-2752	520	3	.	.	PUNCT
inlawrev-2752	520	4	'	'	PUNCT
inlawrev-2752	520	5	^'id	^'id	NUM
inlawrev-2752	520	6	.	.	PUNCT
inlawrev-2752	520	7	'	'	PUNCT
inlawrev-2752	520	8	^hd	^hd	ADV
inlawrev-2752	520	9	.	.	PUNCT
inlawrev-2752	521	1	'	'	NUM
inlawrev-2752	521	2	^^ind	^^ind	NUM
inlawrev-2752	521	3	.	.	PUNCT
inlawrev-2752	522	1	admin	admin	PROPN
inlawrev-2752	522	2	.	.	PUNCT
inlawrev-2752	522	3	code	code	PROPN
inlawrev-2752	522	4	tit	tit	PROPN
inlawrev-2752	522	5	.	.	PUNCT
inlawrev-2752	523	1	50	50	NUM
inlawrev-2752	523	2	,	,	PUNCT
inlawrev-2752	523	3	§	§	PROPN
inlawrev-2752	523	4	4.1	4.1	NUM
inlawrev-2752	523	5	-	-	SYM
inlawrev-2752	523	6	3	3	NUM
inlawrev-2752	523	7	-	-	NUM
inlawrev-2752	523	8	2(a)(6	2(a)(6	NUM
inlawrev-2752	523	9	)	)	PUNCT
inlawrev-2752	523	10	(	(	PUNCT
inlawrev-2752	523	11	1984	1984	NUM
inlawrev-2752	523	12	)	)	PUNCT
inlawrev-2752	523	13	.	.	PUNCT
inlawrev-2752	524	1	'	'	PUNCT
inlawrev-2752	524	2	^'polygram	^'polygram	NOUN
inlawrev-2752	524	3	records	record	NOUN
inlawrev-2752	524	4	,	,	PUNCT
inlawrev-2752	524	5	487	487	NUM
inlawrev-2752	524	6	n.e.2d	n.e.2d	NOUN
inlawrev-2752	524	7	at	at	ADP
inlawrev-2752	524	8	445	445	NUM
inlawrev-2752	524	9	.	.	PUNCT
inlawrev-2752	525	1	'	'	PUNCT
inlawrev-2752	525	2	^^polygram	^^polygram	PROPN
inlawrev-2752	525	3	is	be	AUX
inlawrev-2752	525	4	in	in	ADP
inlawrev-2752	525	5	no	no	DET
inlawrev-2752	525	6	different	different	ADJ
inlawrev-2752	525	7	position	position	NOUN
inlawrev-2752	525	8	,	,	PUNCT
inlawrev-2752	525	9	according	accord	VERB
inlawrev-2752	525	10	to	to	ADP
inlawrev-2752	525	11	the	the	DET
inlawrev-2752	525	12	record	record	NOUN
inlawrev-2752	525	13	,	,	PUNCT
inlawrev-2752	525	14	than	than	ADP
inlawrev-2752	525	15	an	an	DET
inlawrev-2752	525	16	indiana	indiana	NOUN
inlawrev-2752	525	17	located	locate	VERB
inlawrev-2752	525	18	record	record	NOUN
inlawrev-2752	525	19	-	-	PUNCT
inlawrev-2752	525	20	presser	presser	NOUN
inlawrev-2752	525	21	,	,	PUNCT
inlawrev-2752	525	22	i.e.	i.e.	X
inlawrev-2752	525	23	,	,	PUNCT
inlawrev-2752	525	24	the	the	DET
inlawrev-2752	525	25	manufacturer	manufacturer	NOUN
inlawrev-2752	525	26	,	,	PUNCT
inlawrev-2752	525	27	of	of	ADP
inlawrev-2752	525	28	recordings	recording	NOUN
inlawrev-2752	525	29	,	,	PUNCT
inlawrev-2752	525	30	where	where	SCONJ
inlawrev-2752	525	31	royalty	royalty	NOUN
inlawrev-2752	525	32	values	value	NOUN
inlawrev-2752	525	33	1987	1987	NUM
inlawrev-2752	525	34	]	]	PUNCT
inlawrev-2752	525	35	taxation	taxation	NOUN
inlawrev-2752	525	36	383	383	NUM
inlawrev-2752	525	37	the	the	DET
inlawrev-2752	525	38	sum	sum	NOUN
inlawrev-2752	525	39	of	of	ADP
inlawrev-2752	525	40	these	these	DET
inlawrev-2752	525	41	recent	recent	ADJ
inlawrev-2752	525	42	valuation	valuation	NOUN
inlawrev-2752	525	43	decisions	decision	NOUN
inlawrev-2752	525	44	casts	cast	VERB
inlawrev-2752	525	45	a	a	DET
inlawrev-2752	525	46	mounting	mount	VERB
inlawrev-2752	525	47	threat	threat	NOUN
inlawrev-2752	525	48	to	to	ADP
inlawrev-2752	525	49	the	the	DET
inlawrev-2752	525	50	valuation	valuation	NOUN
inlawrev-2752	525	51	standards	standard	NOUN
inlawrev-2752	525	52	employed	employ	VERB
inlawrev-2752	525	53	by	by	ADP
inlawrev-2752	525	54	the	the	DET
inlawrev-2752	525	55	state	state	NOUN
inlawrev-2752	525	56	tax	tax	NOUN
inlawrev-2752	525	57	board	board	NOUN
inlawrev-2752	525	58	.	.	PUNCT
inlawrev-2752	526	1	if	if	SCONJ
inlawrev-2752	526	2	the	the	DET
inlawrev-2752	526	3	courts	court	NOUN
inlawrev-2752	526	4	mean	mean	VERB
inlawrev-2752	526	5	that	that	SCONJ
inlawrev-2752	526	6	all	all	DET
inlawrev-2752	526	7	property	property	NOUN
inlawrev-2752	526	8	of	of	ADP
inlawrev-2752	526	9	like	like	INTJ
inlawrev-2752	526	10	kind	kind	NOUN
inlawrev-2752	526	11	must	must	AUX
inlawrev-2752	526	12	be	be	AUX
inlawrev-2752	526	13	valued	value	VERB
inlawrev-2752	526	14	at	at	ADP
inlawrev-2752	526	15	the	the	DET
inlawrev-2752	526	16	same	same	ADJ
inlawrev-2752	526	17	amount	amount	NOUN
inlawrev-2752	526	18	,	,	PUNCT
inlawrev-2752	526	19	then	then	ADV
inlawrev-2752	526	20	the	the	DET
inlawrev-2752	526	21	board	board	NOUN
inlawrev-2752	526	22	's	's	PART
inlawrev-2752	526	23	"	"	PUNCT
inlawrev-2752	526	24	cost	cost	NOUN
inlawrev-2752	526	25	"	"	PUNCT
inlawrev-2752	526	26	approach	approach	NOUN
inlawrev-2752	526	27	to	to	ADP
inlawrev-2752	526	28	valuation	valuation	NOUN
inlawrev-2752	526	29	is	be	AUX
inlawrev-2752	526	30	certainly	certainly	ADV
inlawrev-2752	526	31	jeopardized	jeopardize	VERB
inlawrev-2752	526	32	.	.	PUNCT
inlawrev-2752	527	1	but	but	CCONJ
inlawrev-2752	527	2	if	if	SCONJ
inlawrev-2752	527	3	the	the	DET
inlawrev-2752	527	4	decisions	decision	NOUN
inlawrev-2752	527	5	stand	stand	VERB
inlawrev-2752	527	6	only	only	ADV
inlawrev-2752	527	7	for	for	ADP
inlawrev-2752	527	8	the	the	DET
inlawrev-2752	527	9	proposition	proposition	NOUN
inlawrev-2752	527	10	that	that	SCONJ
inlawrev-2752	527	11	property	property	NOUN
inlawrev-2752	527	12	similarly	similarly	ADV
inlawrev-2752	527	13	situated	situate	VERB
inlawrev-2752	527	14	in	in	ADP
inlawrev-2752	527	15	the	the	DET
inlawrev-2752	527	16	same	same	ADJ
inlawrev-2752	527	17	marketplace	marketplace	NOUN
inlawrev-2752	527	18	is	be	AUX
inlawrev-2752	527	19	to	to	PART
inlawrev-2752	527	20	be	be	AUX
inlawrev-2752	527	21	assessed	assess	VERB
inlawrev-2752	527	22	pursuant	pursuant	ADV
inlawrev-2752	527	23	to	to	ADP
inlawrev-2752	527	24	uniform	uniform	ADJ
inlawrev-2752	527	25	valuation	valuation	NOUN
inlawrev-2752	527	26	standards	standard	NOUN
inlawrev-2752	527	27	,	,	PUNCT
inlawrev-2752	527	28	then	then	ADV
inlawrev-2752	527	29	the	the	DET
inlawrev-2752	527	30	board	board	NOUN
inlawrev-2752	527	31	's	's	PART
inlawrev-2752	527	32	general	general	ADJ
inlawrev-2752	527	33	procedures	procedure	NOUN
inlawrev-2752	527	34	may	may	AUX
inlawrev-2752	527	35	withstand	withstand	VERB
inlawrev-2752	527	36	further	further	ADJ
inlawrev-2752	527	37	judicial	judicial	ADJ
inlawrev-2752	527	38	scrutiny	scrutiny	NOUN
inlawrev-2752	527	39	.	.	PUNCT
inlawrev-2752	528	1	in	in	ADP
inlawrev-2752	528	2	the	the	DET
inlawrev-2752	528	3	board	board	NOUN
inlawrev-2752	528	4	's	's	PART
inlawrev-2752	528	5	defense	defense	NOUN
inlawrev-2752	528	6	,	,	PUNCT
inlawrev-2752	528	7	its	its	PRON
inlawrev-2752	528	8	use	use	NOUN
inlawrev-2752	528	9	of	of	ADP
inlawrev-2752	528	10	"	"	PUNCT
inlawrev-2752	528	11	cost	cost	NOUN
inlawrev-2752	528	12	"	"	PUNCT
inlawrev-2752	528	13	as	as	ADP
inlawrev-2752	528	14	a	a	DET
inlawrev-2752	528	15	starting	starting	NOUN
inlawrev-2752	528	16	point	point	NOUN
inlawrev-2752	528	17	for	for	ADP
inlawrev-2752	528	18	valuation	valuation	NOUN
inlawrev-2752	528	19	has	have	VERB
inlawrev-2752	528	20	considerable	considerable	ADJ
inlawrev-2752	528	21	merit	merit	NOUN
inlawrev-2752	528	22	,	,	PUNCT
inlawrev-2752	528	23	not	not	PART
inlawrev-2752	528	24	only	only	ADV
inlawrev-2752	528	25	as	as	ADP
inlawrev-2752	528	26	to	to	ADP
inlawrev-2752	528	27	the	the	DET
inlawrev-2752	528	28	uniformity	uniformity	NOUN
inlawrev-2752	528	29	of	of	ADP
inlawrev-2752	528	30	the	the	DET
inlawrev-2752	528	31	standard	standard	NOUN
inlawrev-2752	528	32	,	,	PUNCT
inlawrev-2752	528	33	but	but	CCONJ
inlawrev-2752	528	34	also	also	ADV
inlawrev-2752	528	35	,	,	PUNCT
inlawrev-2752	528	36	and	and	CCONJ
inlawrev-2752	528	37	importantly	importantly	ADV
inlawrev-2752	528	38	,	,	PUNCT
inlawrev-2752	528	39	this	this	DET
inlawrev-2752	528	40	starting	starting	NOUN
inlawrev-2752	528	41	point	point	NOUN
inlawrev-2752	528	42	permits	permit	VERB
inlawrev-2752	528	43	a	a	DET
inlawrev-2752	528	44	sound	sound	ADJ
inlawrev-2752	528	45	and	and	CCONJ
inlawrev-2752	528	46	defensible	defensible	ADJ
inlawrev-2752	528	47	audit	audit	NOUN
inlawrev-2752	528	48	procedure	procedure	NOUN
inlawrev-2752	528	49	.	.	PUNCT
inlawrev-2752	529	1	are	be	AUX
inlawrev-2752	529	2	not	not	PART
inlawrev-2752	529	3	assessed	assess	VERB
inlawrev-2752	529	4	.	.	PUNCT
inlawrev-2752	530	1	we	we	PRON
inlawrev-2752	530	2	believe	believe	VERB
inlawrev-2752	530	3	the	the	DET
inlawrev-2752	530	4	situation	situation	NOUN
inlawrev-2752	530	5	is	be	AUX
inlawrev-2752	530	6	sufficiently	sufficiently	ADV
inlawrev-2752	530	7	similar	similar	ADJ
inlawrev-2752	530	8	to	to	ADP
inlawrev-2752	530	9	the	the	DET
inlawrev-2752	530	10	seed	seed	NOUN
inlawrev-2752	530	11	corn	corn	NOUN
inlawrev-2752	530	12	'	'	NOUN
inlawrev-2752	530	13	*	*	NOUN
inlawrev-2752	530	14	in	in	ADP
inlawrev-2752	530	15	state	state	PROPN
inlawrev-2752	530	16	bd	bd	PROPN
inlawrev-2752	530	17	.	.	PROPN
inlawrev-2752	530	18	of	of	ADP
inlawrev-2752	530	19	tax	tax	NOUN
inlawrev-2752	530	20	com'rs	com'rs	NOUN
inlawrev-2752	530	21	.	.	PUNCT
inlawrev-2752	531	1	v.	v.	ADP
inlawrev-2752	531	2	pioneer	pioneer	PROPN
inlawrev-2752	531	3	hi	hi	VERB
inlawrev-2752	531	4	-	-	VERB
inlawrev-2752	531	5	bred	breed	VERB
inlawrev-2752	531	6	,	,	PUNCT
inlawrev-2752	531	7	(	(	PUNCT
inlawrev-2752	531	8	1985	1985	NUM
inlawrev-2752	531	9	)	)	PUNCT
inlawrev-2752	531	10	ind	ind	NOUN
inlawrev-2752	531	11	.	.	PUNCT
inlawrev-2752	532	1	app	app	PROPN
inlawrev-2752	532	2	.	.	PROPN
inlawrev-2752	532	3	,	,	PUNCT
inlawrev-2752	532	4	477	477	NUM
inlawrev-2752	532	5	n.e.2d	n.e.2d	NOUN
inlawrev-2752	532	6	„	„	PUNCT
inlawrev-2752	532	7	939	939	NUM
inlawrev-2752	532	8	,	,	PUNCT
inlawrev-2752	532	9	and	and	CCONJ
inlawrev-2752	532	10	the	the	DET
inlawrev-2752	532	11	stored	store	VERB
inlawrev-2752	532	12	wheat	wheat	NOUN
inlawrev-2752	532	13	in	in	ADP
inlawrev-2752	532	14	ind	ind	PROPN
inlawrev-2752	532	15	.	.	PUNCT
inlawrev-2752	533	1	st	st	PROPN
inlawrev-2752	533	2	.	.	PROPN
inlawrev-2752	533	3	bd	bd	PROPN
inlawrev-2752	533	4	.	.	PROPN
inlawrev-2752	533	5	of	of	ADP
inlawrev-2752	533	6	tax	tax	NOUN
inlawrev-2752	533	7	com'rs	com'rs	NOUN
inlawrev-2752	533	8	.	.	PUNCT
inlawrev-2752	534	1	v.	v.	ADP
inlawrev-2752	534	2	lyon	lyon	PROPN
inlawrev-2752	534	3	&	&	CCONJ
inlawrev-2752	534	4	greenleaf	greenleaf	PROPN
inlawrev-2752	534	5	a	a	DET
inlawrev-2752	534	6	co.	co.	PROPN
inlawrev-2752	534	7	,	,	PUNCT
inlawrev-2752	534	8	(	(	PUNCT
inlawrev-2752	534	9	1977	1977	NUM
inlawrev-2752	534	10	)	)	PUNCT
inlawrev-2752	534	11	172	172	NUM
inlawrev-2752	534	12	ind	ind	NOUN
inlawrev-2752	534	13	.	.	PUNCT
inlawrev-2752	535	1	app	app	PROPN
inlawrev-2752	535	2	.	.	PROPN
inlawrev-2752	535	3	272	272	NUM
inlawrev-2752	535	4	,	,	PUNCT
inlawrev-2752	535	5	359	359	NUM
inlawrev-2752	535	6	n.e.2d	n.e.2d	NOUN
inlawrev-2752	535	7	931	931	NUM
inlawrev-2752	535	8	,	,	PUNCT
inlawrev-2752	535	9	that	that	SCONJ
inlawrev-2752	535	10	these	these	DET
inlawrev-2752	535	11	cases	case	NOUN
inlawrev-2752	535	12	control	control	VERB
inlawrev-2752	535	13	the	the	DET
inlawrev-2752	535	14	1	1	NUM
inlawrev-2752	535	15	polygram	polygram	PROPN
inlawrev-2752	535	16	inventory	inventory	NOUN
inlawrev-2752	535	17	because	because	SCONJ
inlawrev-2752	535	18	the	the	DET
inlawrev-2752	535	19	board	board	NOUN
inlawrev-2752	535	20	has	have	AUX
inlawrev-2752	535	21	created	create	VERB
inlawrev-2752	535	22	an	an	DET
inlawrev-2752	535	23	artificial	artificial	ADJ
inlawrev-2752	535	24	distinction	distinction	NOUN
inlawrev-2752	535	25	which	which	PRON
inlawrev-2752	535	26	results	result	VERB
inlawrev-2752	535	27	in	in	ADP
inlawrev-2752	535	28	an	an	DET
inlawrev-2752	535	29	assessment	assessment	NOUN
inlawrev-2752	535	30	which	which	PRON
inlawrev-2752	535	31	is	be	AUX
inlawrev-2752	535	32	not	not	PART
inlawrev-2752	535	33	uniform	uniform	ADJ
inlawrev-2752	535	34	or	or	CCONJ
inlawrev-2752	535	35	results	result	NOUN
inlawrev-2752	535	36	in	in	ADP
inlawrev-2752	535	37	a	a	DET
inlawrev-2752	535	38	just	just	ADJ
inlawrev-2752	535	39	valuation	valuation	NOUN
inlawrev-2752	535	40	.	.	PUNCT
inlawrev-2752	536	1	as	as	ADP
inlawrev-2752	536	2	a	a	DET
inlawrev-2752	536	3	result	result	NOUN
inlawrev-2752	536	4	,	,	PUNCT
inlawrev-2752	536	5	the	the	DET
inlawrev-2752	536	6	polygram	polygram	PROPN
inlawrev-2752	536	7	assessment	assessment	NOUN
inlawrev-2752	536	8	contravenes	contravene	VERB
inlawrev-2752	536	9	ind	ind	PROPN
inlawrev-2752	536	10	.	.	PUNCT
inlawrev-2752	537	1	const	const	PROPN
inlawrev-2752	537	2	.	.	PUNCT
inlawrev-2752	538	1	art	art	NOUN
inlawrev-2752	538	2	.	.	PUNCT
inlawrev-2752	539	1	10	10	NUM
inlawrev-2752	539	2	,	,	PUNCT
inlawrev-2752	539	3	§	§	PROPN
inlawrev-2752	539	4	1	1	NUM
inlawrev-2752	539	5	.	.	PUNCT
inlawrev-2752	540	1	i	i	PRON
inlawrev-2752	540	2	d.	d.	PROPN
inlawrev-2752	540	3	(	(	PUNCT
inlawrev-2752	540	4	footnote	footnote	VERB
inlawrev-2752	540	5	omitted	omit	VERB
inlawrev-2752	540	6	)	)	PUNCT
inlawrev-2752	540	7	.	.	PUNCT
inlawrev-2752	540	8	''	''	PUNCT
inlawrev-2752	541	1	its	its	PRON