id	sid	tid	token	lemma	pos
inlawrev-2815	1	1	indiana	indiana	PROPN
inlawrev-2815	1	2	law	law	PROPN
inlawrev-2815	1	3	review	review	VERB
inlawrev-2815	1	4	current	current	ADJ
inlawrev-2815	1	5	issues	issue	NOUN
inlawrev-2815	1	6	affecting	affect	VERB
inlawrev-2815	1	7	indiana	indiana	PROPN
inlawrev-2815	1	8	tax	tax	NOUN
inlawrev-2815	1	9	policy	policy	NOUN
inlawrev-2815	1	10	larry	larry	PROPN
inlawrev-2815	1	11	j.	j.	PROPN
inlawrev-2815	1	12	stroble	stroble	PROPN
inlawrev-2815	1	13	*	*	PROPN
inlawrev-2815	1	14	ronald	ronald	PROPN
inlawrev-2815	1	15	d'avis	d'avis	PROPN
inlawrev-2815	1	16	*	*	PROPN
inlawrev-2815	1	17	*	*	PROPN
inlawrev-2815	1	18	i.	i.	NOUN
inlawrev-2815	1	19	introduction	introduction	NOUN
inlawrev-2815	1	20	according	accord	VERB
inlawrev-2815	1	21	to	to	ADP
inlawrev-2815	1	22	justice	justice	NOUN
inlawrev-2815	1	23	holmes	holme	NOUN
inlawrev-2815	1	24	,	,	PUNCT
inlawrev-2815	1	25	"	"	PUNCT
inlawrev-2815	1	26	[	[	X
inlawrev-2815	1	27	t]axes	t]axe	NOUN
inlawrev-2815	1	28	are	be	AUX
inlawrev-2815	1	29	what	what	PRON
inlawrev-2815	1	30	we	we	PRON
inlawrev-2815	1	31	pay	pay	VERB
inlawrev-2815	1	32	for	for	ADP
inlawrev-2815	1	33	civilized	civilized	ADJ
inlawrev-2815	1	34	society	society	NOUN
inlawrev-2815	1	35	.	.	PUNCT
inlawrev-2815	2	1	"^	"^	VERB
inlawrev-2815	2	2	this	this	DET
inlawrev-2815	2	3	statement	statement	NOUN
inlawrev-2815	2	4	would	would	AUX
inlawrev-2815	2	5	lead	lead	VERB
inlawrev-2815	2	6	one	one	NUM
inlawrev-2815	2	7	to	to	PART
inlawrev-2815	2	8	expect	expect	VERB
inlawrev-2815	2	9	a	a	DET
inlawrev-2815	2	10	certain	certain	ADJ
inlawrev-2815	2	11	civilized	civilized	ADJ
inlawrev-2815	2	12	rationality	rationality	NOUN
inlawrev-2815	2	13	in	in	ADP
inlawrev-2815	2	14	the	the	DET
inlawrev-2815	2	15	procedures	procedure	NOUN
inlawrev-2815	2	16	by	by	ADP
inlawrev-2815	2	17	which	which	PRON
inlawrev-2815	2	18	taxes	taxis	NOUN
inlawrev-2815	2	19	are	be	AUX
inlawrev-2815	2	20	determined	determine	VERB
inlawrev-2815	2	21	and	and	CCONJ
inlawrev-2815	2	22	assessed	assess	VERB
inlawrev-2815	2	23	.	.	PUNCT
inlawrev-2815	3	1	unfortunately	unfortunately	ADV
inlawrev-2815	3	2	,	,	PUNCT
inlawrev-2815	3	3	a	a	DET
inlawrev-2815	3	4	close	close	ADJ
inlawrev-2815	3	5	examination	examination	NOUN
inlawrev-2815	3	6	of	of	ADP
inlawrev-2815	3	7	most	most	ADJ
inlawrev-2815	3	8	taxing	taxing	ADJ
inlawrev-2815	3	9	statutes	statute	NOUN
inlawrev-2815	3	10	and	and	CCONJ
inlawrev-2815	3	11	regulations	regulation	NOUN
inlawrev-2815	3	12	thoroughly	thoroughly	ADV
inlawrev-2815	3	13	dissipates	dissipate	VERB
inlawrev-2815	3	14	any	any	DET
inlawrev-2815	3	15	such	such	ADJ
inlawrev-2815	3	16	expectation	expectation	NOUN
inlawrev-2815	3	17	.	.	PUNCT
inlawrev-2815	4	1	this	this	DET
inlawrev-2815	4	2	article	article	NOUN
inlawrev-2815	4	3	focuses	focus	VERB
inlawrev-2815	4	4	upon	upon	SCONJ
inlawrev-2815	4	5	policy	policy	NOUN
inlawrev-2815	4	6	issues	issue	NOUN
inlawrev-2815	4	7	affecting	affect	VERB
inlawrev-2815	4	8	three	three	NUM
inlawrev-2815	4	9	indiana	indiana	NOUN
inlawrev-2815	4	10	taxes	taxis	NOUN
inlawrev-2815	4	11	.	.	PUNCT
inlawrev-2815	5	1	of	of	ADP
inlawrev-2815	5	2	most	most	ADV
inlawrev-2815	5	3	immediate	immediate	ADJ
inlawrev-2815	5	4	interest	interest	NOUN
inlawrev-2815	5	5	is	be	AUX
inlawrev-2815	5	6	the	the	DET
inlawrev-2815	5	7	general	general	ADJ
inlawrev-2815	5	8	reassessment	reassessment	NOUN
inlawrev-2815	5	9	of	of	ADP
inlawrev-2815	5	10	all	all	DET
inlawrev-2815	5	11	real	real	ADJ
inlawrev-2815	5	12	property	property	NOUN
inlawrev-2815	5	13	in	in	ADP
inlawrev-2815	5	14	indiana	indiana	PROPN
inlawrev-2815	5	15	,	,	PUNCT
inlawrev-2815	5	16	which	which	PRON
inlawrev-2815	5	17	is	be	AUX
inlawrev-2815	5	18	currently	currently	ADV
inlawrev-2815	5	19	underway.^	underway.^	PRON
inlawrev-2815	5	20	secondly	secondly	ADV
inlawrev-2815	5	21	,	,	PUNCT
inlawrev-2815	5	22	a	a	DET
inlawrev-2815	5	23	recent	recent	ADJ
inlawrev-2815	5	24	revision	revision	NOUN
inlawrev-2815	5	25	of	of	ADP
inlawrev-2815	5	26	the	the	DET
inlawrev-2815	5	27	indiana	indiana	PROPN
inlawrev-2815	5	28	department	department	PROPN
inlawrev-2815	5	29	of	of	ADP
inlawrev-2815	5	30	revenue	revenue	NOUN
inlawrev-2815	5	31	's	's	PART
inlawrev-2815	5	32	regulations	regulation	NOUN
inlawrev-2815	5	33	signifies	signify	VERB
inlawrev-2815	5	34	an	an	DET
inlawrev-2815	5	35	abrupt	abrupt	ADJ
inlawrev-2815	5	36	reversal	reversal	NOUN
inlawrev-2815	5	37	of	of	ADP
inlawrev-2815	5	38	tax	tax	NOUN
inlawrev-2815	5	39	policy	policy	NOUN
inlawrev-2815	5	40	in	in	ADP
inlawrev-2815	5	41	the	the	DET
inlawrev-2815	5	42	area	area	NOUN
inlawrev-2815	5	43	of	of	ADP
inlawrev-2815	5	44	sales	sale	NOUN
inlawrev-2815	5	45	and	and	CCONJ
inlawrev-2815	5	46	use	use	VERB
inlawrev-2815	5	47	taxes	taxis	NOUN
inlawrev-2815	5	48	.	.	PUNCT
inlawrev-2815	5	49	^	^	PUNCT
inlawrev-2815	6	1	finally	finally	ADV
inlawrev-2815	6	2	,	,	PUNCT
inlawrev-2815	6	3	an	an	DET
inlawrev-2815	6	4	indiana	indiana	PROPN
inlawrev-2815	6	5	supreme	supreme	PROPN
inlawrev-2815	6	6	court	court	PROPN
inlawrev-2815	6	7	decision	decision	NOUN
inlawrev-2815	6	8	and	and	CCONJ
inlawrev-2815	6	9	its	its	PRON
inlawrev-2815	6	10	impact	impact	NOUN
inlawrev-2815	6	11	on	on	ADP
inlawrev-2815	6	12	indiana	indiana	PROPN
inlawrev-2815	6	13	's	's	PART
inlawrev-2815	6	14	death	death	NOUN
inlawrev-2815	6	15	tax	tax	NOUN
inlawrev-2815	6	16	scheme	scheme	NOUN
inlawrev-2815	6	17	is	be	AUX
inlawrev-2815	6	18	critiqued	critique	VERB
inlawrev-2815	6	19	.	.	PUNCT
inlawrev-2815	6	20	'	'	PUNCT
inlawrev-2815	7	1	*	*	PUNCT
inlawrev-2815	7	2	ii	ii	PROPN
inlawrev-2815	7	3	.	.	PUNCT
inlawrev-2815	8	1	general	general	ADJ
inlawrev-2815	8	2	reassessment	reassessment	NOUN
inlawrev-2815	8	3	of	of	ADP
inlawrev-2815	8	4	real	real	ADJ
inlawrev-2815	8	5	property	property	NOUN
inlawrev-2815	8	6	for	for	ADP
inlawrev-2815	8	7	property	property	NOUN
inlawrev-2815	8	8	tax	tax	NOUN
inlawrev-2815	8	9	purposes	purpose	NOUN
inlawrev-2815	8	10	a.	a.	NOUN
inlawrev-2815	8	11	effects	effect	NOUN
inlawrev-2815	8	12	of	of	ADP
inlawrev-2815	8	13	the	the	DET
inlawrev-2815	8	14	general	general	ADJ
inlawrev-2815	8	15	reassessment	reassessment	NOUN
inlawrev-2815	8	16	a	a	DET
inlawrev-2815	8	17	general	general	ADJ
inlawrev-2815	8	18	reassessment	reassessment	NOUN
inlawrev-2815	8	19	of	of	ADP
inlawrev-2815	8	20	all	all	DET
inlawrev-2815	8	21	real	real	ADJ
inlawrev-2815	8	22	property	property	NOUN
inlawrev-2815	8	23	in	in	ADP
inlawrev-2815	8	24	indiana	indiana	PROPN
inlawrev-2815	8	25	began^	began^	PROPN
inlawrev-2815	8	26	on	on	ADP
inlawrev-2815	8	27	july	july	PROPN
inlawrev-2815	8	28	1	1	NUM
inlawrev-2815	8	29	,	,	PUNCT
inlawrev-2815	8	30	1987	1987	NUM
inlawrev-2815	8	31	,	,	PUNCT
inlawrev-2815	8	32	and	and	CCONJ
inlawrev-2815	8	33	is	be	AUX
inlawrev-2815	8	34	scheduled	schedule	VERB
inlawrev-2815	8	35	to	to	PART
inlawrev-2815	8	36	be	be	AUX
inlawrev-2815	8	37	completed	complete	VERB
inlawrev-2815	8	38	by	by	ADP
inlawrev-2815	8	39	march	march	PROPN
inlawrev-2815	8	40	1	1	NUM
inlawrev-2815	8	41	,	,	PUNCT
inlawrev-2815	8	42	1989	1989	NUM
inlawrev-2815	8	43	.	.	PUNCT
inlawrev-2815	9	1	*	*	PUNCT
inlawrev-2815	9	2	partner	partner	NOUN
inlawrev-2815	9	3	,	,	PUNCT
inlawrev-2815	9	4	barnes	barnes	PROPN
inlawrev-2815	9	5	&	&	CCONJ
inlawrev-2815	9	6	thornburg	thornburg	PROPN
inlawrev-2815	9	7	,	,	PUNCT
inlawrev-2815	9	8	indianapolis	indianapolis	PROPN
inlawrev-2815	9	9	.	.	PUNCT
inlawrev-2815	10	1	a.b	a.b	PROPN
inlawrev-2815	10	2	.	.	PROPN
inlawrev-2815	10	3	,	,	PUNCT
inlawrev-2815	10	4	indiana	indiana	PROPN
inlawrev-2815	10	5	university	university	PROPN
inlawrev-2815	10	6	,	,	PUNCT
inlawrev-2815	10	7	1971	1971	NUM
inlawrev-2815	10	8	;	;	PUNCT
inlawrev-2815	10	9	j.d	j.d	PROPN
inlawrev-2815	10	10	.	.	PROPN
inlawrev-2815	10	11	,	,	PUNCT
inlawrev-2815	10	12	m.b.a	m.b.a	NOUN
inlawrev-2815	10	13	.	.	PROPN
inlawrev-2815	10	14	,	,	PUNCT
inlawrev-2815	10	15	indiana	indiana	PROPN
inlawrev-2815	10	16	university	university	PROPN
inlawrev-2815	10	17	school	school	NOUN
inlawrev-2815	10	18	of	of	ADP
inlawrev-2815	10	19	law	law	NOUN
inlawrev-2815	10	20	—	—	PUNCT
inlawrev-2815	10	21	bloomington	bloomington	NOUN
inlawrev-2815	10	22	,	,	PUNCT
inlawrev-2815	10	23	1976	1976	NUM
inlawrev-2815	10	24	.	.	PUNCT
inlawrev-2815	11	1	*	*	PUNCT
inlawrev-2815	11	2	*	*	PUNCT
inlawrev-2815	11	3	associate	associate	NOUN
inlawrev-2815	11	4	,	,	PUNCT
inlawrev-2815	11	5	barnes	barnes	PROPN
inlawrev-2815	11	6	&	&	CCONJ
inlawrev-2815	11	7	thornburg	thornburg	PROPN
inlawrev-2815	11	8	,	,	PUNCT
inlawrev-2815	11	9	indianapolis	indianapolis	PROPN
inlawrev-2815	11	10	.	.	PUNCT
inlawrev-2815	12	1	b.a	b.a	PROPN
inlawrev-2815	12	2	.	.	PROPN
inlawrev-2815	12	3	northern	northern	PROPN
inlawrev-2815	12	4	arizona	arizona	PROPN
inlawrev-2815	12	5	university	university	PROPN
inlawrev-2815	12	6	,	,	PUNCT
inlawrev-2815	12	7	1972	1972	NUM
inlawrev-2815	12	8	;	;	PUNCT
inlawrev-2815	12	9	j.d	j.d	PROPN
inlawrev-2815	12	10	.	.	PROPN
inlawrev-2815	12	11	,	,	PUNCT
inlawrev-2815	12	12	indiana	indiana	PROPN
inlawrev-2815	12	13	university	university	PROPN
inlawrev-2815	12	14	school	school	NOUN
inlawrev-2815	12	15	of	of	ADP
inlawrev-2815	12	16	law	law	NOUN
inlawrev-2815	12	17	—	—	PUNCT
inlawrev-2815	12	18	indianapolis	indianapolis	PROPN
inlawrev-2815	12	19	,	,	PUNCT
inlawrev-2815	12	20	1987	1987	NUM
inlawrev-2815	12	21	.	.	PUNCT
inlawrev-2815	13	1	1	1	X
inlawrev-2815	13	2	.	.	X
inlawrev-2815	13	3	compania	compania	PROPN
inlawrev-2815	13	4	general	general	PROPN
inlawrev-2815	13	5	de	de	PROPN
inlawrev-2815	13	6	tabacos	tabacos	PROPN
inlawrev-2815	13	7	v.	v.	ADP
inlawrev-2815	13	8	collector	collector	NOUN
inlawrev-2815	13	9	of	of	ADP
inlawrev-2815	13	10	internal	internal	ADJ
inlawrev-2815	13	11	revenue	revenue	NOUN
inlawrev-2815	13	12	,	,	PUNCT
inlawrev-2815	13	13	275	275	NUM
inlawrev-2815	13	14	u.s	u.s	PROPN
inlawrev-2815	13	15	.	.	PROPN
inlawrev-2815	13	16	87	87	NUM
inlawrev-2815	13	17	,	,	PUNCT
inlawrev-2815	13	18	100	100	NUM
inlawrev-2815	13	19	(	(	PUNCT
inlawrev-2815	13	20	1927	1927	NUM
inlawrev-2815	13	21	)	)	PUNCT
inlawrev-2815	13	22	(	(	PUNCT
inlawrev-2815	13	23	holmes	holmes	PROPN
inlawrev-2815	13	24	,	,	PUNCT
inlawrev-2815	13	25	j.	j.	PROPN
inlawrev-2815	13	26	,	,	PUNCT
inlawrev-2815	13	27	dissenting	dissent	VERB
inlawrev-2815	13	28	)	)	PUNCT
inlawrev-2815	13	29	.	.	PUNCT
inlawrev-2815	14	1	2	2	X
inlawrev-2815	14	2	.	.	X
inlawrev-2815	14	3	see	see	VERB
inlawrev-2815	14	4	infra	infra	NOUN
inlawrev-2815	14	5	notes	note	VERB
inlawrev-2815	14	6	5	5	NUM
inlawrev-2815	14	7	-	-	SYM
inlawrev-2815	14	8	104	104	NUM
inlawrev-2815	14	9	and	and	CCONJ
inlawrev-2815	14	10	accompanying	accompany	VERB
inlawrev-2815	14	11	text	text	NOUN
inlawrev-2815	14	12	.	.	PUNCT
inlawrev-2815	15	1	3	3	X
inlawrev-2815	15	2	.	.	X
inlawrev-2815	15	3	see	see	VERB
inlawrev-2815	15	4	infra	infra	NOUN
inlawrev-2815	15	5	notes	note	VERB
inlawrev-2815	15	6	105	105	NUM
inlawrev-2815	15	7	-	-	SYM
inlawrev-2815	15	8	77	77	NUM
inlawrev-2815	15	9	and	and	CCONJ
inlawrev-2815	15	10	accompanying	accompany	VERB
inlawrev-2815	15	11	text	text	NOUN
inlawrev-2815	15	12	.	.	PUNCT
inlawrev-2815	16	1	4	4	X
inlawrev-2815	16	2	.	.	X
inlawrev-2815	16	3	see	see	VERB
inlawrev-2815	16	4	infra	infra	NOUN
inlawrev-2815	16	5	notes	note	VERB
inlawrev-2815	16	6	178	178	NUM
inlawrev-2815	16	7	-	-	SYM
inlawrev-2815	16	8	239	239	NUM
inlawrev-2815	16	9	and	and	CCONJ
inlawrev-2815	16	10	accompanying	accompany	VERB
inlawrev-2815	16	11	text	text	NOUN
inlawrev-2815	16	12	.	.	PUNCT
inlawrev-2815	17	1	5	5	X
inlawrev-2815	17	2	.	.	X
inlawrev-2815	17	3	the	the	DET
inlawrev-2815	17	4	indiana	indiana	PROPN
inlawrev-2815	17	5	general	general	PROPN
inlawrev-2815	17	6	assembly	assembly	PROPN
inlawrev-2815	17	7	has	have	AUX
inlawrev-2815	17	8	ordered	order	VERB
inlawrev-2815	17	9	nine	nine	NUM
inlawrev-2815	17	10	general	general	ADJ
inlawrev-2815	17	11	assessments	assessment	NOUN
inlawrev-2815	17	12	of	of	ADP
inlawrev-2815	17	13	real	real	ADJ
inlawrev-2815	17	14	property	property	NOUN
inlawrev-2815	17	15	since	since	SCONJ
inlawrev-2815	17	16	the	the	DET
inlawrev-2815	17	17	comprehensive	comprehensive	ADJ
inlawrev-2815	17	18	revision	revision	NOUN
inlawrev-2815	17	19	of	of	ADP
inlawrev-2815	17	20	the	the	DET
inlawrev-2815	17	21	state	state	NOUN
inlawrev-2815	17	22	's	's	PART
inlawrev-2815	17	23	property	property	NOUN
inlawrev-2815	17	24	tax	tax	NOUN
inlawrev-2815	17	25	laws	law	NOUN
inlawrev-2815	17	26	enacted	enact	VERB
inlawrev-2815	17	27	in	in	ADP
inlawrev-2815	17	28	1919	1919	NUM
inlawrev-2815	17	29	.	.	PUNCT
inlawrev-2815	18	1	the	the	DET
inlawrev-2815	18	2	1919	1919	NUM
inlawrev-2815	18	3	act	act	NOUN
inlawrev-2815	18	4	provided	provide	VERB
inlawrev-2815	18	5	for	for	ADP
inlawrev-2815	18	6	general	general	ADJ
inlawrev-2815	18	7	reassessments	reassessment	NOUN
inlawrev-2815	18	8	in	in	ADP
inlawrev-2815	18	9	1919	1919	NUM
inlawrev-2815	18	10	,	,	PUNCT
inlawrev-2815	18	11	1922	1922	NUM
inlawrev-2815	18	12	,	,	PUNCT
inlawrev-2815	18	13	and	and	CCONJ
inlawrev-2815	18	14	every	every	DET
inlawrev-2815	18	15	four	four	NUM
inlawrev-2815	18	16	years	year	NOUN
inlawrev-2815	18	17	thereafter	thereafter	ADV
inlawrev-2815	18	18	.	.	PUNCT
inlawrev-2815	19	1	act	act	PROPN
inlawrev-2815	19	2	approved	approve	VERB
inlawrev-2815	19	3	march	march	PROPN
inlawrev-2815	19	4	11	11	NUM
inlawrev-2815	19	5	,	,	PUNCT
inlawrev-2815	19	6	1919	1919	NUM
inlawrev-2815	19	7	,	,	PUNCT
inlawrev-2815	19	8	ch	ch	NOUN
inlawrev-2815	19	9	.	.	PROPN
inlawrev-2815	19	10	59	59	NUM
inlawrev-2815	19	11	,	,	PUNCT
inlawrev-2815	19	12	§	§	PROPN
inlawrev-2815	19	13	152	152	NUM
inlawrev-2815	19	14	,	,	PUNCT
inlawrev-2815	19	15	1919	1919	NUM
inlawrev-2815	19	16	ind	ind	NOUN
inlawrev-2815	19	17	.	.	PUNCT
inlawrev-2815	20	1	acts	act	VERB
inlawrev-2815	20	2	198	198	NUM
inlawrev-2815	20	3	,	,	PUNCT
inlawrev-2815	20	4	281	281	NUM
inlawrev-2815	20	5	.	.	PUNCT
inlawrev-2815	21	1	a	a	DET
inlawrev-2815	21	2	general	general	ADJ
inlawrev-2815	21	3	reassessment	reassessment	NOUN
inlawrev-2815	21	4	was	be	AUX
inlawrev-2815	21	5	conducted	conduct	VERB
inlawrev-2815	21	6	in	in	ADP
inlawrev-2815	21	7	1922	1922	NUM
inlawrev-2815	21	8	.	.	PUNCT
inlawrev-2815	22	1	see	see	VERB
inlawrev-2815	22	2	hasse	hasse	PROPN
inlawrev-2815	23	1	v.	v.	ADP
inlawrev-2815	23	2	bielefeld	bielefeld	PROPN
inlawrev-2815	23	3	,	,	PUNCT
inlawrev-2815	23	4	197	197	NUM
inlawrev-2815	23	5	ind	ind	NOUN
inlawrev-2815	23	6	.	.	PUNCT
inlawrev-2815	24	1	498	498	NUM
inlawrev-2815	24	2	,	,	PUNCT
inlawrev-2815	24	3	150	150	NUM
inlawrev-2815	24	4	n.e	n.e	NOUN
inlawrev-2815	24	5	.	.	PUNCT
inlawrev-2815	25	1	413	413	NUM
inlawrev-2815	25	2	(	(	PUNCT
inlawrev-2815	25	3	1926	1926	NUM
inlawrev-2815	25	4	)	)	PUNCT
inlawrev-2815	25	5	.	.	PUNCT
inlawrev-2815	26	1	an	an	DET
inlawrev-2815	26	2	amendment	amendment	NOUN
inlawrev-2815	26	3	to	to	ADP
inlawrev-2815	26	4	the	the	DET
inlawrev-2815	26	5	statute	statute	NOUN
inlawrev-2815	26	6	provided	provide	VERB
inlawrev-2815	26	7	for	for	ADP
inlawrev-2815	26	8	the	the	DET
inlawrev-2815	26	9	next	next	ADJ
inlawrev-2815	26	10	general	general	ADJ
inlawrev-2815	26	11	reassessment	reassessment	NOUN
inlawrev-2815	26	12	in	in	ADP
inlawrev-2815	26	13	1925	1925	NUM
inlawrev-2815	26	14	.	.	PUNCT
inlawrev-2815	27	1	act	act	PROPN
inlawrev-2815	27	2	approved	approve	VERB
inlawrev-2815	27	3	february	february	PROPN
inlawrev-2815	27	4	27	27	NUM
inlawrev-2815	27	5	,	,	PUNCT
inlawrev-2815	27	6	1925	1925	NUM
inlawrev-2815	27	7	,	,	PUNCT
inlawrev-2815	27	8	ch	ch	NOUN
inlawrev-2815	27	9	.	.	PROPN
inlawrev-2815	27	10	27	27	NUM
inlawrev-2815	27	11	,	,	PUNCT
inlawrev-2815	27	12	1925	1925	NUM
inlawrev-2815	27	13	ind	ind	NOUN
inlawrev-2815	27	14	.	.	PUNCT
inlawrev-2815	28	1	acts	act	VERB
inlawrev-2815	28	2	67	67	NUM
inlawrev-2815	28	3	.	.	PUNCT
inlawrev-2815	29	1	see	see	VERB
inlawrev-2815	29	2	postlewaite	postlewaite	NOUN
inlawrev-2815	29	3	v.	v.	ADP
inlawrev-2815	29	4	hasse	hasse	PROPN
inlawrev-2815	29	5	,	,	PUNCT
inlawrev-2815	29	6	205	205	NUM
inlawrev-2815	29	7	ind	ind	NOUN
inlawrev-2815	29	8	.	.	PUNCT
inlawrev-2815	30	1	396	396	NUM
inlawrev-2815	30	2	,	,	PUNCT
inlawrev-2815	30	3	186	186	NUM
inlawrev-2815	30	4	n.e	n.e	PROPN
inlawrev-2815	30	5	.	.	PROPN
inlawrev-2815	30	6	761	761	NUM
inlawrev-2815	30	7	(	(	PUNCT
inlawrev-2815	30	8	1933	1933	NUM
inlawrev-2815	30	9	)	)	PUNCT
inlawrev-2815	30	10	.	.	PUNCT
inlawrev-2815	31	1	a	a	DET
inlawrev-2815	31	2	1927	1927	NUM
inlawrev-2815	31	3	amendment	amendment	NOUN
inlawrev-2815	31	4	provided	provide	VERB
inlawrev-2815	31	5	for	for	ADP
inlawrev-2815	31	6	general	general	ADJ
inlawrev-2815	31	7	449	449	NUM
inlawrev-2815	31	8	450	450	NUM
inlawrev-2815	31	9	indiana	indiana	PROPN
inlawrev-2815	31	10	law	law	NOUN
inlawrev-2815	31	11	review	review	NOUN
inlawrev-2815	32	1	[	[	X
inlawrev-2815	32	2	vol	vol	NOUN
inlawrev-2815	32	3	.	.	PUNCT
inlawrev-2815	32	4	22:449	22:449	NUM
inlawrev-2815	33	1	the	the	DET
inlawrev-2815	33	2	valuations	valuation	NOUN
inlawrev-2815	33	3	produced	produce	VERB
inlawrev-2815	33	4	by	by	ADP
inlawrev-2815	33	5	the	the	DET
inlawrev-2815	33	6	reassessment	reassessment	NOUN
inlawrev-2815	33	7	will	will	AUX
inlawrev-2815	33	8	be	be	AUX
inlawrev-2815	33	9	the	the	DET
inlawrev-2815	33	10	basis	basis	NOUN
inlawrev-2815	33	11	for	for	ADP
inlawrev-2815	33	12	property	property	NOUN
inlawrev-2815	33	13	tax	tax	NOUN
inlawrev-2815	33	14	assessments	assessment	NOUN
inlawrev-2815	33	15	effective	effective	ADJ
inlawrev-2815	33	16	march	march	PROPN
inlawrev-2815	33	17	1	1	NUM
inlawrev-2815	33	18	,	,	PUNCT
inlawrev-2815	33	19	1989	1989	NUM
inlawrev-2815	33	20	,	,	PUNCT
inlawrev-2815	33	21	and	and	CCONJ
inlawrev-2815	33	22	the	the	DET
inlawrev-2815	33	23	resulting	result	VERB
inlawrev-2815	33	24	taxes	taxis	NOUN
inlawrev-2815	33	25	due	due	ADJ
inlawrev-2815	33	26	in	in	ADP
inlawrev-2815	33	27	may	may	PROPN
inlawrev-2815	33	28	and	and	CCONJ
inlawrev-2815	33	29	november	november	PROPN
inlawrev-2815	33	30	,	,	PUNCT
inlawrev-2815	33	31	1990/	1990/	NUM
inlawrev-2815	33	32	the	the	DET
inlawrev-2815	33	33	new	new	ADJ
inlawrev-2815	33	34	valuations	valuation	NOUN
inlawrev-2815	33	35	will	will	AUX
inlawrev-2815	33	36	remain	remain	VERB
inlawrev-2815	33	37	in	in	ADP
inlawrev-2815	33	38	effect	effect	NOUN
inlawrev-2815	33	39	until	until	ADP
inlawrev-2815	33	40	a	a	DET
inlawrev-2815	33	41	subsequent	subsequent	ADJ
inlawrev-2815	33	42	general	general	ADJ
inlawrev-2815	33	43	reassessment	reassessment	NOUN
inlawrev-2815	33	44	,	,	PUNCT
inlawrev-2815	33	45	which	which	PRON
inlawrev-2815	33	46	is	be	AUX
inlawrev-2815	33	47	scheduled	schedule	VERB
inlawrev-2815	33	48	to	to	PART
inlawrev-2815	33	49	be	be	AUX
inlawrev-2815	33	50	completed	complete	VERB
inlawrev-2815	33	51	by	by	ADP
inlawrev-2815	33	52	march	march	PROPN
inlawrev-2815	33	53	1	1	NUM
inlawrev-2815	33	54	,	,	PUNCT
inlawrev-2815	33	55	1997	1997	NUM
inlawrev-2815	33	56	.	.	PUNCT
inlawrev-2815	33	57	''	''	PUNCT
inlawrev-2815	34	1	more	more	ADJ
inlawrev-2815	34	2	than	than	ADP
inlawrev-2815	34	3	twenty	twenty	NUM
inlawrev-2815	34	4	bills	bill	NOUN
inlawrev-2815	34	5	were	be	AUX
inlawrev-2815	34	6	introduced	introduce	VERB
inlawrev-2815	34	7	in	in	ADP
inlawrev-2815	34	8	the	the	DET
inlawrev-2815	34	9	1989	1989	NUM
inlawrev-2815	34	10	session	session	NOUN
inlawrev-2815	34	11	of	of	ADP
inlawrev-2815	34	12	the	the	DET
inlawrev-2815	34	13	general	general	ADJ
inlawrev-2815	34	14	assembly	assembly	NOUN
inlawrev-2815	34	15	to	to	PART
inlawrev-2815	34	16	delay	delay	VERB
inlawrev-2815	34	17	,	,	PUNCT
inlawrev-2815	34	18	phase	phase	NOUN
inlawrev-2815	34	19	in	in	ADP
inlawrev-2815	34	20	,	,	PUNCT
inlawrev-2815	34	21	or	or	CCONJ
inlawrev-2815	34	22	otherwise	otherwise	ADV
inlawrev-2815	34	23	minimize	minimize	VERB
inlawrev-2815	34	24	the	the	DET
inlawrev-2815	34	25	impact	impact	NOUN
inlawrev-2815	34	26	of	of	ADP
inlawrev-2815	34	27	the	the	DET
inlawrev-2815	34	28	reassessment	reassessment	NOUN
inlawrev-2815	34	29	on	on	ADP
inlawrev-2815	34	30	various	various	ADJ
inlawrev-2815	34	31	classes	class	NOUN
inlawrev-2815	34	32	of	of	ADP
inlawrev-2815	34	33	taxpayers^	taxpayers^	NOUN
inlawrev-2815	34	34	in	in	ADP
inlawrev-2815	34	35	any	any	DET
inlawrev-2815	34	36	event	event	NOUN
inlawrev-2815	34	37	,	,	PUNCT
inlawrev-2815	34	38	if	if	SCONJ
inlawrev-2815	34	39	history	history	NOUN
inlawrev-2815	34	40	is	be	AUX
inlawrev-2815	34	41	any	any	DET
inlawrev-2815	34	42	guide	guide	NOUN
inlawrev-2815	34	43	the	the	DET
inlawrev-2815	34	44	current	current	ADJ
inlawrev-2815	34	45	general	general	ADJ
inlawrev-2815	34	46	reassessment	reassessment	NOUN
inlawrev-2815	34	47	will	will	AUX
inlawrev-2815	34	48	prove	prove	VERB
inlawrev-2815	34	49	to	to	PART
inlawrev-2815	34	50	be	be	AUX
inlawrev-2815	34	51	a	a	DET
inlawrev-2815	34	52	time	time	NOUN
inlawrev-2815	34	53	of	of	ADP
inlawrev-2815	34	54	controversy	controversy	NOUN
inlawrev-2815	34	55	and	and	CCONJ
inlawrev-2815	34	56	testing	testing	NOUN
inlawrev-2815	34	57	of	of	ADP
inlawrev-2815	34	58	the	the	DET
inlawrev-2815	34	59	administrative	administrative	ADJ
inlawrev-2815	34	60	and	and	CCONJ
inlawrev-2815	34	61	legal	legal	ADJ
inlawrev-2815	34	62	underpinnings	underpinning	NOUN
inlawrev-2815	34	63	of	of	ADP
inlawrev-2815	34	64	indiana	indiana	PROPN
inlawrev-2815	34	65	's	's	PART
inlawrev-2815	34	66	property	property	NOUN
inlawrev-2815	34	67	tax	tax	NOUN
inlawrev-2815	34	68	system.^	system.^	NOUN
inlawrev-2815	34	69	reassessments	reassessment	NOUN
inlawrev-2815	34	70	in	in	ADP
inlawrev-2815	34	71	1928	1928	NUM
inlawrev-2815	34	72	and	and	CCONJ
inlawrev-2815	34	73	1932	1932	NUM
inlawrev-2815	34	74	.	.	PUNCT
inlawrev-2815	35	1	act	act	PROPN
inlawrev-2815	35	2	approved	approve	VERB
inlawrev-2815	35	3	march	march	PROPN
inlawrev-2815	35	4	7	7	NUM
inlawrev-2815	35	5	,	,	PUNCT
inlawrev-2815	35	6	1927	1927	NUM
inlawrev-2815	35	7	,	,	PUNCT
inlawrev-2815	35	8	ch	ch	NOUN
inlawrev-2815	35	9	.	.	PROPN
inlawrev-2815	35	10	91	91	NUM
inlawrev-2815	35	11	,	,	PUNCT
inlawrev-2815	35	12	1927	1927	NUM
inlawrev-2815	35	13	ind	ind	NOUN
inlawrev-2815	35	14	.	.	PUNCT
inlawrev-2815	36	1	acts	act	VERB
inlawrev-2815	36	2	233	233	NUM
inlawrev-2815	36	3	.	.	PUNCT
inlawrev-2815	37	1	after	after	ADP
inlawrev-2815	37	2	the	the	DET
inlawrev-2815	37	3	1932	1932	NUM
inlawrev-2815	37	4	reassessment	reassessment	NOUN
inlawrev-2815	37	5	,	,	PUNCT
inlawrev-2815	37	6	the	the	DET
inlawrev-2815	37	7	general	general	ADJ
inlawrev-2815	37	8	assembly	assembly	NOUN
inlawrev-2815	37	9	temporarily	temporarily	ADV
inlawrev-2815	37	10	abandoned	abandon	VERB
inlawrev-2815	37	11	the	the	DET
inlawrev-2815	37	12	scheme	scheme	NOUN
inlawrev-2815	37	13	of	of	ADP
inlawrev-2815	37	14	compulsory	compulsory	ADJ
inlawrev-2815	37	15	quadrennial	quadrennial	ADJ
inlawrev-2815	37	16	assessments	assessment	NOUN
inlawrev-2815	37	17	and	and	CCONJ
inlawrev-2815	37	18	delegated	delegate	VERB
inlawrev-2815	37	19	to	to	ADP
inlawrev-2815	37	20	the	the	DET
inlawrev-2815	37	21	state	state	NOUN
inlawrev-2815	37	22	board	board	PROPN
inlawrev-2815	37	23	of	of	ADP
inlawrev-2815	37	24	tax	tax	NOUN
inlawrev-2815	37	25	commissioners	commissioner	NOUN
inlawrev-2815	37	26	the	the	DET
inlawrev-2815	37	27	duty	duty	NOUN
inlawrev-2815	37	28	to	to	PART
inlawrev-2815	37	29	decide	decide	VERB
inlawrev-2815	37	30	whether	whether	SCONJ
inlawrev-2815	37	31	statewide	statewide	ADJ
inlawrev-2815	37	32	or	or	CCONJ
inlawrev-2815	37	33	local	local	ADJ
inlawrev-2815	37	34	reassessments	reassessment	NOUN
inlawrev-2815	37	35	were	be	AUX
inlawrev-2815	37	36	necessary	necessary	ADJ
inlawrev-2815	37	37	.	.	PUNCT
inlawrev-2815	38	1	act	act	PROPN
inlawrev-2815	38	2	approved	approve	VERB
inlawrev-2815	38	3	february	february	PROPN
inlawrev-2815	38	4	24	24	NUM
inlawrev-2815	38	5	,	,	PUNCT
inlawrev-2815	38	6	1937	1937	NUM
inlawrev-2815	38	7	,	,	PUNCT
inlawrev-2815	38	8	ch	ch	NOUN
inlawrev-2815	38	9	.	.	PROPN
inlawrev-2815	38	10	19	19	NUM
inlawrev-2815	38	11	,	,	PUNCT
inlawrev-2815	38	12	1937	1937	NUM
inlawrev-2815	38	13	ind	ind	NOUN
inlawrev-2815	38	14	.	.	PUNCT
inlawrev-2815	39	1	acts	act	VERB
inlawrev-2815	39	2	58	58	NUM
inlawrev-2815	39	3	.	.	PUNCT
inlawrev-2815	40	1	see	see	VERB
inlawrev-2815	40	2	county	county	PROPN
inlawrev-2815	40	3	bd	bd	PROPN
inlawrev-2815	40	4	.	.	PROPN
inlawrev-2815	40	5	of	of	ADP
inlawrev-2815	40	6	review	review	PROPN
inlawrev-2815	40	7	v.	v.	PROPN
inlawrev-2815	40	8	kranz	kranz	PROPN
inlawrev-2815	40	9	,	,	PUNCT
inlawrev-2815	40	10	224	224	NUM
inlawrev-2815	40	11	ind	ind	NOUN
inlawrev-2815	40	12	.	.	PUNCT
inlawrev-2815	41	1	358	358	NUM
inlawrev-2815	41	2	,	,	PUNCT
inlawrev-2815	41	3	66	66	NUM
inlawrev-2815	41	4	n.e.2d	n.e.2d	NOUN
inlawrev-2815	41	5	896	896	NUM
inlawrev-2815	41	6	(	(	PUNCT
inlawrev-2815	41	7	1946	1946	NUM
inlawrev-2815	41	8	)	)	PUNCT
inlawrev-2815	41	9	.	.	PUNCT
inlawrev-2815	42	1	statutorily	statutorily	ADV
inlawrev-2815	42	2	-	-	PUNCT
inlawrev-2815	42	3	mandated	mandate	VERB
inlawrev-2815	42	4	general	general	ADJ
inlawrev-2815	42	5	reassessments	reassessment	NOUN
inlawrev-2815	42	6	were	be	AUX
inlawrev-2815	42	7	resumed	resume	VERB
inlawrev-2815	42	8	with	with	ADP
inlawrev-2815	42	9	the	the	DET
inlawrev-2815	42	10	1950	1950	NUM
inlawrev-2815	42	11	reassessment	reassessment	NOUN
inlawrev-2815	42	12	.	.	PUNCT
inlawrev-2815	43	1	act	act	PROPN
inlawrev-2815	43	2	approved	approve	VERB
inlawrev-2815	43	3	march	march	PROPN
inlawrev-2815	43	4	9	9	NUM
inlawrev-2815	43	5	,	,	PUNCT
inlawrev-2815	43	6	1949	1949	NUM
inlawrev-2815	43	7	,	,	PUNCT
inlawrev-2815	43	8	ch	ch	NOUN
inlawrev-2815	43	9	.	.	PROPN
inlawrev-2815	43	10	225	225	NUM
inlawrev-2815	43	11	,	,	PUNCT
inlawrev-2815	43	12	1949	1949	NUM
inlawrev-2815	43	13	ind	ind	NOUN
inlawrev-2815	43	14	.	.	PUNCT
inlawrev-2815	44	1	acts	act	VERB
inlawrev-2815	44	2	722	722	NUM
inlawrev-2815	44	3	.	.	PUNCT
inlawrev-2815	45	1	since	since	SCONJ
inlawrev-2815	45	2	1950	1950	NUM
inlawrev-2815	45	3	,	,	PUNCT
inlawrev-2815	45	4	general	general	ADJ
inlawrev-2815	45	5	reassessments	reassessment	NOUN
inlawrev-2815	45	6	have	have	AUX
inlawrev-2815	45	7	been	be	AUX
inlawrev-2815	45	8	ordered	order	VERB
inlawrev-2815	45	9	for	for	ADP
inlawrev-2815	45	10	1962	1962	NUM
inlawrev-2815	45	11	(	(	PUNCT
inlawrev-2815	45	12	act	act	NOUN
inlawrev-2815	45	13	approved	approve	VERB
inlawrev-2815	45	14	march	march	PROPN
inlawrev-2815	45	15	10	10	NUM
inlawrev-2815	45	16	,	,	PUNCT
inlawrev-2815	45	17	1961	1961	NUM
inlawrev-2815	45	18	,	,	PUNCT
inlawrev-2815	45	19	ch	ch	NOUN
inlawrev-2815	45	20	.	.	PROPN
inlawrev-2815	45	21	319	319	NUM
inlawrev-2815	45	22	,	,	PUNCT
inlawrev-2815	45	23	§	§	PROPN
inlawrev-2815	45	24	701	701	NUM
inlawrev-2815	45	25	,	,	PUNCT
inlawrev-2815	45	26	1961	1961	NUM
inlawrev-2815	45	27	ind	ind	NOUN
inlawrev-2815	45	28	.	.	PUNCT
inlawrev-2815	46	1	acts	act	VERB
inlawrev-2815	46	2	893	893	NUM
inlawrev-2815	46	3	,	,	PUNCT
inlawrev-2815	46	4	903	903	NUM
inlawrev-2815	46	5	)	)	PUNCT
inlawrev-2815	46	6	,	,	PUNCT
inlawrev-2815	46	7	1969	1969	NUM
inlawrev-2815	46	8	(	(	PUNCT
inlawrev-2815	46	9	aa	aa	NOUN
inlawrev-2815	46	10	approved	approve	VERB
inlawrev-2815	46	11	march	march	PROPN
inlawrev-2815	46	12	14	14	NUM
inlawrev-2815	46	13	,	,	PUNCT
inlawrev-2815	46	14	1963	1963	NUM
inlawrev-2815	46	15	,	,	PUNCT
inlawrev-2815	46	16	ch	ch	NOUN
inlawrev-2815	46	17	.	.	PROPN
inlawrev-2815	46	18	338	338	NUM
inlawrev-2815	46	19	,	,	PUNCT
inlawrev-2815	46	20	1963	1963	NUM
inlawrev-2815	46	21	ind	ind	NOUN
inlawrev-2815	46	22	.	.	PUNCT
inlawrev-2815	47	1	acts	act	VERB
inlawrev-2815	47	2	847	847	NUM
inlawrev-2815	47	3	)	)	PUNCT
inlawrev-2815	47	4	,	,	PUNCT
inlawrev-2815	47	5	and	and	CCONJ
inlawrev-2815	47	6	1979	1979	NUM
inlawrev-2815	47	7	(	(	PUNCT
inlawrev-2815	47	8	1978	1978	NUM
inlawrev-2815	47	9	ind	ind	NOUN
inlawrev-2815	47	10	.	.	PUNCT
inlawrev-2815	48	1	acts	act	VERB
inlawrev-2815	48	2	806	806	NUM
inlawrev-2815	48	3	)	)	PUNCT
inlawrev-2815	48	4	.	.	PUNCT
inlawrev-2815	49	1	a	a	DET
inlawrev-2815	49	2	plan	plan	NOUN
inlawrev-2815	49	3	was	be	AUX
inlawrev-2815	49	4	adopted	adopt	VERB
inlawrev-2815	49	5	in	in	ADP
inlawrev-2815	49	6	1969	1969	NUM
inlawrev-2815	49	7	to	to	PART
inlawrev-2815	49	8	reassess	reassess	VERB
inlawrev-2815	49	9	real	real	ADJ
inlawrev-2815	49	10	property	property	NOUN
inlawrev-2815	49	11	annually	annually	ADV
inlawrev-2815	49	12	in	in	ADP
inlawrev-2815	49	13	one	one	NUM
inlawrev-2815	49	14	-	-	PUNCT
inlawrev-2815	49	15	sixth	sixth	NOUN
inlawrev-2815	49	16	of	of	ADP
inlawrev-2815	49	17	the	the	DET
inlawrev-2815	49	18	state	state	NOUN
inlawrev-2815	49	19	's	's	PART
inlawrev-2815	49	20	counties	county	NOUN
inlawrev-2815	49	21	so	so	SCONJ
inlawrev-2815	49	22	that	that	SCONJ
inlawrev-2815	49	23	all	all	DET
inlawrev-2815	49	24	property	property	NOUN
inlawrev-2815	49	25	would	would	AUX
inlawrev-2815	49	26	be	be	AUX
inlawrev-2815	49	27	reassessed	reassess	VERB
inlawrev-2815	49	28	within	within	ADP
inlawrev-2815	49	29	the	the	DET
inlawrev-2815	49	30	six	six	NUM
inlawrev-2815	49	31	-	-	PUNCT
inlawrev-2815	49	32	year	year	NOUN
inlawrev-2815	49	33	cycle	cycle	NOUN
inlawrev-2815	49	34	.	.	PUNCT
inlawrev-2815	50	1	act	act	PROPN
inlawrev-2815	50	2	approved	approve	VERB
inlawrev-2815	50	3	march	march	PROPN
inlawrev-2815	50	4	11	11	NUM
inlawrev-2815	50	5	,	,	PUNCT
inlawrev-2815	50	6	1969	1969	NUM
inlawrev-2815	50	7	,	,	PUNCT
inlawrev-2815	50	8	ch	ch	NOUN
inlawrev-2815	50	9	.	.	NOUN
inlawrev-2815	50	10	112	112	NUM
inlawrev-2815	50	11	,	,	PUNCT
inlawrev-2815	50	12	1969	1969	NUM
inlawrev-2815	50	13	ind	ind	NOUN
inlawrev-2815	50	14	.	.	PUNCT
inlawrev-2815	51	1	acts	act	VERB
inlawrev-2815	51	2	254	254	NUM
inlawrev-2815	51	3	.	.	PUNCT
inlawrev-2815	52	1	the	the	DET
inlawrev-2815	52	2	plan	plan	NOUN
inlawrev-2815	52	3	was	be	AUX
inlawrev-2815	52	4	repealed	repeal	VERB
inlawrev-2815	52	5	before	before	SCONJ
inlawrev-2815	52	6	it	it	PRON
inlawrev-2815	52	7	was	be	AUX
inlawrev-2815	52	8	implemented	implement	VERB
inlawrev-2815	52	9	.	.	PUNCT
inlawrev-2815	53	1	act	act	NOUN
inlawrev-2815	53	2	of	of	ADP
inlawrev-2815	53	3	february	february	PROPN
inlawrev-2815	53	4	22	22	NUM
inlawrev-2815	53	5	,	,	PUNCT
inlawrev-2815	53	6	1972	1972	NUM
inlawrev-2815	53	7	,	,	PUNCT
inlawrev-2815	53	8	pub	pub	NOUN
inlawrev-2815	53	9	.	.	PUNCT
inlawrev-2815	54	1	l.	l.	PROPN
inlawrev-2815	54	2	no	no	INTJ
inlawrev-2815	54	3	.	.	PROPN
inlawrev-2815	54	4	49	49	NUM
inlawrev-2815	54	5	,	,	PUNCT
inlawrev-2815	54	6	1972	1972	NUM
inlawrev-2815	54	7	ind	ind	NOUN
inlawrev-2815	54	8	.	.	PUNCT
inlawrev-2815	55	1	acts	act	VERB
inlawrev-2815	55	2	455	455	NUM
inlawrev-2815	55	3	.	.	PUNCT
inlawrev-2815	56	1	see	see	VERB
inlawrev-2815	56	2	also	also	ADV
inlawrev-2815	56	3	op	op	NOUN
inlawrev-2815	56	4	.	.	PUNCT
inlawrev-2815	57	1	att'y	att'y	PROPN
inlawrev-2815	57	2	gen	gen	PROPN
inlawrev-2815	57	3	.	.	PROPN
inlawrev-2815	57	4	104	104	NUM
inlawrev-2815	57	5	(	(	PUNCT
inlawrev-2815	57	6	1971	1971	NUM
inlawrev-2815	57	7	)	)	PUNCT
inlawrev-2815	57	8	.	.	PUNCT
inlawrev-2815	58	1	6	6	X
inlawrev-2815	58	2	.	.	X
inlawrev-2815	58	3	ind	ind	PROPN
inlawrev-2815	58	4	.	.	PUNCT
inlawrev-2815	59	1	code	code	PROPN
inlawrev-2815	59	2	§	§	PROPN
inlawrev-2815	59	3	6	6	NUM
inlawrev-2815	59	4	-	-	SYM
inlawrev-2815	59	5	1.1	1.1	NUM
inlawrev-2815	59	6	-	-	PUNCT
inlawrev-2815	59	7	4	4	NUM
inlawrev-2815	59	8	-	-	SYM
inlawrev-2815	59	9	4	4	NUM
inlawrev-2815	59	10	(	(	PUNCT
inlawrev-2815	59	11	1988	1988	NUM
inlawrev-2815	59	12	)	)	PUNCT
inlawrev-2815	59	13	.	.	PUNCT
inlawrev-2815	60	1	7	7	X
inlawrev-2815	60	2	.	.	X
inlawrev-2815	61	1	i	i	PRON
inlawrev-2815	61	2	d.	d.	PROPN
inlawrev-2815	61	3	8	8	NUM
inlawrev-2815	61	4	.	.	PUNCT
inlawrev-2815	62	1	lawmakers	lawmaker	NOUN
inlawrev-2815	62	2	hope	hope	VERB
inlawrev-2815	62	3	to	to	PART
inlawrev-2815	62	4	soften	soften	VERB
inlawrev-2815	62	5	tax	tax	NOUN
inlawrev-2815	62	6	blow	blow	NOUN
inlawrev-2815	62	7	,	,	PUNCT
inlawrev-2815	62	8	indianapolis	indianapolis	PROPN
inlawrev-2815	62	9	news	news	PROPN
inlawrev-2815	62	10	,	,	PUNCT
inlawrev-2815	62	11	feb	feb	PROPN
inlawrev-2815	62	12	.	.	PROPN
inlawrev-2815	62	13	14	14	NUM
inlawrev-2815	62	14	,	,	PUNCT
inlawrev-2815	62	15	1989	1989	NUM
inlawrev-2815	62	16	,	,	PUNCT
inlawrev-2815	62	17	at	at	ADP
inlawrev-2815	62	18	a4	a4	NUM
inlawrev-2815	62	19	,	,	PUNCT
inlawrev-2815	62	20	col	col	PROPN
inlawrev-2815	62	21	.	.	PROPN
inlawrev-2815	62	22	4	4	NUM
inlawrev-2815	62	23	-	-	SYM
inlawrev-2815	62	24	5	5	NUM
inlawrev-2815	62	25	.	.	NOUN
inlawrev-2815	62	26	9	9	NUM
inlawrev-2815	62	27	.	.	PUNCT
inlawrev-2815	63	1	among	among	ADP
inlawrev-2815	63	2	the	the	DET
inlawrev-2815	63	3	cases	case	NOUN
inlawrev-2815	63	4	arising	arise	VERB
inlawrev-2815	63	5	in	in	ADP
inlawrev-2815	63	6	connection	connection	NOUN
inlawrev-2815	63	7	with	with	ADP
inlawrev-2815	63	8	the	the	DET
inlawrev-2815	63	9	1979	1979	NUM
inlawrev-2815	63	10	general	general	ADJ
inlawrev-2815	63	11	reassessment	reassessment	NOUN
inlawrev-2815	63	12	were	be	AUX
inlawrev-2815	63	13	lubbenhusen	lubbenhusen	VERB
inlawrev-2815	63	14	v.	v.	ADP
inlawrev-2815	63	15	state	state	PROPN
inlawrev-2815	63	16	bd	bd	PROPN
inlawrev-2815	63	17	.	.	PROPN
inlawrev-2815	63	18	of	of	ADP
inlawrev-2815	63	19	tax	tax	NOUN
inlawrev-2815	63	20	comm'r	comm'r	NOUN
inlawrev-2815	63	21	,	,	PUNCT
inlawrev-2815	63	22	496	496	NUM
inlawrev-2815	63	23	n.e.2d	n.e.2d	NOUN
inlawrev-2815	63	24	139	139	NUM
inlawrev-2815	63	25	(	(	PUNCT
inlawrev-2815	63	26	ind	ind	NOUN
inlawrev-2815	63	27	.	.	PUNCT
inlawrev-2815	64	1	ct	ct	PROPN
inlawrev-2815	64	2	.	.	PUNCT
inlawrev-2815	65	1	app	app	PROPN
inlawrev-2815	65	2	.	.	PROPN
inlawrev-2815	66	1	1986	1986	NUM
inlawrev-2815	66	2	)	)	PUNCT
inlawrev-2815	66	3	cert	cert	NOUN
inlawrev-2815	66	4	,	,	PUNCT
inlawrev-2815	66	5	denied	deny	VERB
inlawrev-2815	66	6	,	,	PUNCT
inlawrev-2815	66	7	107	107	NUM
inlawrev-2815	66	8	s.	s.	PROPN
inlawrev-2815	66	9	ct	ct	PROPN
inlawrev-2815	66	10	.	.	PUNCT
inlawrev-2815	67	1	1605	1605	NUM
inlawrev-2815	67	2	(	(	PUNCT
inlawrev-2815	67	3	1987	1987	NUM
inlawrev-2815	67	4	)	)	PUNCT
inlawrev-2815	67	5	;	;	PUNCT
inlawrev-2815	68	1	state	state	PROPN
inlawrev-2815	68	2	bd	bd	PROPN
inlawrev-2815	68	3	.	.	PROPN
inlawrev-2815	68	4	of	of	ADP
inlawrev-2815	68	5	tax	tax	NOUN
inlawrev-2815	68	6	comm'r	comm'r	NOUN
inlawrev-2815	68	7	v.	v.	ADP
inlawrev-2815	68	8	vermiuion	vermiuion	NOUN
inlawrev-2815	68	9	county	county	NOUN
inlawrev-2815	68	10	property	property	NOUN
inlawrev-2815	68	11	owners	owner	NOUN
inlawrev-2815	68	12	association	association	PROPN
inlawrev-2815	68	13	,	,	PUNCT
inlawrev-2815	68	14	490	490	NUM
inlawrev-2815	68	15	n.e.2d	n.e.2d	NOUN
inlawrev-2815	68	16	341	341	NUM
inlawrev-2815	68	17	(	(	PUNCT
inlawrev-2815	68	18	ind	ind	NOUN
inlawrev-2815	68	19	.	.	PUNCT
inlawrev-2815	69	1	ct	ct	PROPN
inlawrev-2815	69	2	.	.	PUNCT
inlawrev-2815	70	1	app	app	PROPN
inlawrev-2815	70	2	.	.	PROPN
inlawrev-2815	70	3	1986	1986	NUM
inlawrev-2815	70	4	)	)	PUNCT
inlawrev-2815	71	1	;	;	PUNCT
inlawrev-2815	71	2	state	state	PROPN
inlawrev-2815	71	3	bd	bd	PROPN
inlawrev-2815	71	4	.	.	PROPN
inlawrev-2815	71	5	of	of	ADP
inlawrev-2815	71	6	tax	tax	NOUN
inlawrev-2815	71	7	comm'r	comm'r	NOUN
inlawrev-2815	71	8	v.	v.	CCONJ
inlawrev-2815	71	9	smith	smith	PROPN
inlawrev-2815	71	10	,	,	PUNCT
inlawrev-2815	71	11	463	463	NUM
inlawrev-2815	71	12	n.e.2d	n.e.2d	NOUN
inlawrev-2815	71	13	493	493	NUM
inlawrev-2815	71	14	(	(	PUNCT
inlawrev-2815	71	15	ind	ind	NOUN
inlawrev-2815	71	16	.	.	PUNCT
inlawrev-2815	72	1	ct	ct	PROPN
inlawrev-2815	72	2	.	.	PUNCT
inlawrev-2815	73	1	app	app	PROPN
inlawrev-2815	73	2	.	.	PROPN
inlawrev-2815	73	3	1984	1984	NUM
inlawrev-2815	73	4	)	)	PUNCT
inlawrev-2815	74	1	;	;	PUNCT
inlawrev-2815	74	2	indiana	indiana	PROPN
inlawrev-2815	74	3	state	state	PROPN
inlawrev-2815	74	4	bd	bd	PROPN
inlawrev-2815	74	5	.	.	PROPN
inlawrev-2815	74	6	of	of	ADP
inlawrev-2815	74	7	tax	tax	NOUN
inlawrev-2815	74	8	comm'r	comm'r	NOUN
inlawrev-2815	74	9	v.	v.	ADP
inlawrev-2815	74	10	ropp	ropp	PROPN
inlawrev-2815	74	11	,	,	PUNCT
inlawrev-2815	74	12	446	446	NUM
inlawrev-2815	74	13	n.e.2d	n.e.2d	NOUN
inlawrev-2815	74	14	20	20	NUM
inlawrev-2815	74	15	(	(	PUNCT
inlawrev-2815	74	16	ind	ind	NOUN
inlawrev-2815	74	17	.	.	PUNCT
inlawrev-2815	75	1	ct	ct	PROPN
inlawrev-2815	75	2	.	.	PUNCT
inlawrev-2815	76	1	app	app	PROPN
inlawrev-2815	76	2	.	.	PROPN
inlawrev-2815	76	3	1983	1983	NUM
inlawrev-2815	76	4	)	)	PUNCT
inlawrev-2815	77	1	(	(	PUNCT
inlawrev-2815	77	2	state	state	NOUN
inlawrev-2815	77	3	board	board	NOUN
inlawrev-2815	77	4	's	's	PART
inlawrev-2815	77	5	equalization	equalization	NOUN
inlawrev-2815	77	6	order	order	NOUN
inlawrev-2815	77	7	was	be	AUX
inlawrev-2815	77	8	upheld	uphold	VERB
inlawrev-2815	77	9	)	)	PUNCT
inlawrev-2815	77	10	;	;	PUNCT
inlawrev-2815	77	11	indiana	indiana	PROPN
inlawrev-2815	77	12	state	state	PROPN
inlawrev-2815	77	13	bd	bd	PROPN
inlawrev-2815	77	14	.	.	PROPN
inlawrev-2815	77	15	of	of	ADP
inlawrev-2815	77	16	tax	tax	NOUN
inlawrev-2815	77	17	comm'r	comm'r	NOUN
inlawrev-2815	77	18	v.	v.	ADP
inlawrev-2815	77	19	brown	brown	NOUN
inlawrev-2815	77	20	,	,	PUNCT
inlawrev-2815	77	21	410	410	NUM
inlawrev-2815	77	22	n.e.2d	n.e.2d	NOUN
inlawrev-2815	77	23	1205	1205	NUM
inlawrev-2815	77	24	(	(	PUNCT
inlawrev-2815	77	25	ind	ind	NOUN
inlawrev-2815	77	26	.	.	PUNCT
inlawrev-2815	78	1	ct	ct	PROPN
inlawrev-2815	78	2	.	.	PUNCT
inlawrev-2815	79	1	app	app	PROPN
inlawrev-2815	79	2	.	.	PROPN
inlawrev-2815	79	3	1980	1980	NUM
inlawrev-2815	79	4	)	)	PUNCT
inlawrev-2815	80	1	(	(	PUNCT
inlawrev-2815	80	2	state	state	NOUN
inlawrev-2815	80	3	board	board	NOUN
inlawrev-2815	80	4	could	could	AUX
inlawrev-2815	80	5	not	not	PART
inlawrev-2815	80	6	be	be	AUX
inlawrev-2815	80	7	enjoined	enjoin	VERB
inlawrev-2815	80	8	from	from	ADP
inlawrev-2815	80	9	completing	complete	VERB
inlawrev-2815	80	10	equalization	equalization	NOUN
inlawrev-2815	80	11	proceedings	proceeding	NOUN
inlawrev-2815	80	12	)	)	PUNCT
inlawrev-2815	80	13	;	;	PUNCT
inlawrev-2815	80	14	governours	governours	PROPN
inlawrev-2815	80	15	square	square	PROPN
inlawrev-2815	80	16	v.	v.	ADP
inlawrev-2815	80	17	state	state	PROPN
inlawrev-2815	80	18	bd	bd	PROPN
inlawrev-2815	80	19	.	.	PROPN
inlawrev-2815	80	20	of	of	ADP
inlawrev-2815	80	21	tax	tax	NOUN
inlawrev-2815	80	22	comm'r	comm'r	NOUN
inlawrev-2815	80	23	,	,	PUNCT
inlawrev-2815	80	24	528	528	NUM
inlawrev-2815	80	25	n.e.2d	n.e.2d	NOUN
inlawrev-2815	80	26	864	864	NUM
inlawrev-2815	80	27	(	(	PUNCT
inlawrev-2815	80	28	ind	ind	NOUN
inlawrev-2815	80	29	.	.	PUNCT
inlawrev-2815	81	1	t.	t.	PROPN
inlawrev-2815	81	2	c.	c.	PROPN
inlawrev-2815	81	3	1987	1987	NUM
inlawrev-2815	81	4	)	)	PUNCT
inlawrev-2815	82	1	(	(	PUNCT
inlawrev-2815	82	2	application	application	NOUN
inlawrev-2815	82	3	of	of	ADP
inlawrev-2815	82	4	income	income	NOUN
inlawrev-2815	82	5	method	method	NOUN
inlawrev-2815	82	6	of	of	ADP
inlawrev-2815	82	7	valuation	valuation	NOUN
inlawrev-2815	82	8	allowed	allow	VERB
inlawrev-2815	82	9	in	in	ADP
inlawrev-2815	82	10	determining	determine	VERB
inlawrev-2815	82	11	economic	economic	ADJ
inlawrev-2815	82	12	obsolescence	obsolescence	NOUN
inlawrev-2815	82	13	of	of	ADP
inlawrev-2815	82	14	an	an	DET
inlawrev-2815	82	15	apartment	apartment	NOUN
inlawrev-2815	82	16	complex	complex	NOUN
inlawrev-2815	82	17	)	)	PUNCT
inlawrev-2815	82	18	;	;	PUNCT
inlawrev-2815	82	19	meridian	meridian	PROPN
inlawrev-2815	82	20	hills	hill	NOUN
inlawrev-2815	82	21	country	country	NOUN
inlawrev-2815	82	22	club	club	NOUN
inlawrev-2815	82	23	v.	v.	ADP
inlawrev-2815	82	24	state	state	PROPN
inlawrev-2815	82	25	bd	bd	PROPN
inlawrev-2815	82	26	.	.	PROPN
inlawrev-2815	82	27	of	of	ADP
inlawrev-2815	82	28	tax	tax	NOUN
inlawrev-2815	82	29	comm'r	comm'r	NOUN
inlawrev-2815	82	30	,	,	PUNCT
inlawrev-2815	82	31	512	512	NUM
inlawrev-2815	82	32	n.e.2d	n.e.2d	NOUN
inlawrev-2815	82	33	911	911	NUM
inlawrev-2815	82	34	(	(	PUNCT
inlawrev-2815	82	35	ind	ind	NOUN
inlawrev-2815	82	36	.	.	PUNCT
inlawrev-2815	83	1	t.	t.	PROPN
inlawrev-2815	83	2	c.	c.	PROPN
inlawrev-2815	83	3	1987	1987	NUM
inlawrev-2815	83	4	)	)	PUNCT
inlawrev-2815	83	5	(	(	PUNCT
inlawrev-2815	83	6	golf	golf	NOUN
inlawrev-2815	83	7	course	course	NOUN
inlawrev-2815	83	8	assessment	assessment	NOUN
inlawrev-2815	83	9	upheld	uphold	VERB
inlawrev-2815	83	10	in	in	ADP
inlawrev-2815	83	11	part	part	NOUN
inlawrev-2815	83	12	and	and	CCONJ
inlawrev-2815	83	13	invalidated	invalidated	ADJ
inlawrev-2815	83	14	in	in	ADP
inlawrev-2815	83	15	part	part	NOUN
inlawrev-2815	83	16	)	)	PUNCT
inlawrev-2815	83	17	;	;	PUNCT
inlawrev-2815	83	18	cambridge	cambridge	PROPN
inlawrev-2815	83	19	square	square	PROPN
inlawrev-2815	83	20	north	north	PROPN
inlawrev-2815	83	21	v.	v.	PROPN
inlawrev-2815	83	22	indiana	indiana	PROPN
inlawrev-2815	83	23	state	state	PROPN
inlawrev-2815	83	24	bd	bd	PROPN
inlawrev-2815	83	25	.	.	PROPN
inlawrev-2815	83	26	of	of	ADP
inlawrev-2815	83	27	tax	tax	NOUN
inlawrev-2815	83	28	comm'r	comm'r	NOUN
inlawrev-2815	83	29	,	,	PUNCT
inlawrev-2815	83	30	cause	cause	VERB
inlawrev-2815	83	31	no	no	PRON
inlawrev-2815	83	32	.	.	PUNCT
inlawrev-2815	84	1	s582	s582	PROPN
inlawrev-2815	84	2	-	-	SYM
inlawrev-2815	84	3	0753	0753	NUM
inlawrev-2815	84	4	(	(	PUNCT
inlawrev-2815	84	5	marion	marion	PROPN
inlawrev-2815	84	6	superior	superior	PROPN
inlawrev-2815	84	7	court	court	PROPN
inlawrev-2815	84	8	,	,	PUNCT
inlawrev-2815	84	9	june	june	PROPN
inlawrev-2815	84	10	3	3	NUM
inlawrev-2815	84	11	,	,	PUNCT
inlawrev-2815	84	12	1983	1983	NUM
inlawrev-2815	84	13	)	)	PUNCT
inlawrev-2815	84	14	(	(	PUNCT
inlawrev-2815	84	15	state	state	NOUN
inlawrev-2815	84	16	board	board	NOUN
inlawrev-2815	84	17	erred	err	VERB
inlawrev-2815	84	18	in	in	ADP
inlawrev-2815	84	19	failing	fail	VERB
inlawrev-2815	84	20	to	to	PART
inlawrev-2815	84	21	apply	apply	VERB
inlawrev-2815	84	22	the	the	DET
inlawrev-2815	84	23	income	income	NOUN
inlawrev-2815	84	24	method	method	NOUN
inlawrev-2815	84	25	in	in	ADP
inlawrev-2815	84	26	determining	determine	VERB
inlawrev-2815	84	27	the	the	DET
inlawrev-2815	84	28	assessed	assessed	ADJ
inlawrev-2815	84	29	value	value	NOUN
inlawrev-2815	84	30	of	of	ADP
inlawrev-2815	84	31	an	an	DET
inlawrev-2815	84	32	apartment	apartment	NOUN
inlawrev-2815	84	33	complex	complex	NOUN
inlawrev-2815	84	34	,	,	PUNCT
inlawrev-2815	84	35	in	in	ADP
inlawrev-2815	84	36	disallowing	disallow	VERB
inlawrev-2815	84	37	an	an	DET
inlawrev-2815	84	38	allowance	allowance	NOUN
inlawrev-2815	84	39	for	for	ADP
inlawrev-2815	84	40	economic	economic	ADJ
inlawrev-2815	84	41	obsolescence	obsolescence	NOUN
inlawrev-2815	84	42	,	,	PUNCT
inlawrev-2815	84	43	and	and	CCONJ
inlawrev-2815	84	44	in	in	ADP
inlawrev-2815	84	45	applying	apply	VERB
inlawrev-2815	84	46	a	a	DET
inlawrev-2815	84	47	formula	formula	NOUN
inlawrev-2815	84	48	for	for	ADP
inlawrev-2815	84	49	determining	determine	VERB
inlawrev-2815	84	50	land	land	NOUN
inlawrev-2815	84	51	values	value	NOUN
inlawrev-2815	84	52	)	)	PUNCT
inlawrev-2815	84	53	;	;	PUNCT
inlawrev-2815	84	54	mccloskey	mccloskey	PROPN
inlawrev-2815	84	55	v.	v.	PROPN
inlawrev-2815	84	56	state	state	PROPN
inlawrev-2815	84	57	bd	bd	PROPN
inlawrev-2815	84	58	.	.	PROPN
inlawrev-2815	84	59	of	of	ADP
inlawrev-2815	84	60	tax	tax	NOUN
inlawrev-2815	84	61	comm'r	comm'r	NOUN
inlawrev-2815	84	62	,	,	PUNCT
inlawrev-2815	84	63	cause	cause	VERB
inlawrev-2815	84	64	no	no	PRON
inlawrev-2815	84	65	.	.	NOUN
inlawrev-2815	84	66	37,226	37,226	NUM
inlawrev-2815	85	1	(	(	PUNCT
inlawrev-2815	85	2	hancock	hancock	PROPN
inlawrev-2815	85	3	circuit	circuit	PROPN
inlawrev-2815	85	4	court	court	PROPN
inlawrev-2815	85	5	,	,	PUNCT
inlawrev-2815	85	6	october	october	PROPN
inlawrev-2815	85	7	24	24	NUM
inlawrev-2815	85	8	,	,	PUNCT
inlawrev-2815	85	9	1977	1977	NUM
inlawrev-2815	85	10	)	)	PUNCT
inlawrev-2815	85	11	(	(	PUNCT
inlawrev-2815	85	12	state	state	NOUN
inlawrev-2815	85	13	board	board	NOUN
inlawrev-2815	85	14	was	be	AUX
inlawrev-2815	85	15	enjoined	enjoin	VERB
inlawrev-2815	85	16	from	from	ADP
inlawrev-2815	85	17	enforcing	enforce	VERB
inlawrev-2815	85	18	a	a	DET
inlawrev-2815	85	19	regulation	regulation	NOUN
inlawrev-2815	85	20	which	which	PRON
inlawrev-2815	85	21	applied	apply	VERB
inlawrev-2815	85	22	a	a	DET
inlawrev-2815	85	23	30	30	NUM
inlawrev-2815	85	24	%	%	NOUN
inlawrev-2815	85	25	inflation	inflation	NOUN
inlawrev-2815	85	26	adjustment	adjustment	NOUN
inlawrev-2815	85	27	factor	factor	NOUN
inlawrev-2815	85	28	in	in	ADP
inlawrev-2815	85	29	arriving	arrive	VERB
inlawrev-2815	85	30	at	at	ADP
inlawrev-2815	85	31	the	the	DET
inlawrev-2815	85	32	true	true	ADJ
inlawrev-2815	85	33	cash	cash	NOUN
inlawrev-2815	85	34	value	value	NOUN
inlawrev-2815	85	35	of	of	ADP
inlawrev-2815	85	36	real	real	ADJ
inlawrev-2815	85	37	property	property	NOUN
inlawrev-2815	85	38	)	)	PUNCT
inlawrev-2815	85	39	.	.	PUNCT
inlawrev-2815	86	1	1988	1988	NUM
inlawrev-2815	86	2	]	]	PUNCT
inlawrev-2815	86	3	tax	tax	NOUN
inlawrev-2815	86	4	policy	policy	NOUN
inlawrev-2815	86	5	451	451	NUM
inlawrev-2815	86	6	although	although	SCONJ
inlawrev-2815	86	7	the	the	DET
inlawrev-2815	86	8	general	general	ADJ
inlawrev-2815	86	9	reassessment	reassessment	NOUN
inlawrev-2815	86	10	can	can	AUX
inlawrev-2815	86	11	be	be	AUX
inlawrev-2815	86	12	expected	expect	VERB
inlawrev-2815	86	13	to	to	PART
inlawrev-2815	86	14	raise	raise	VERB
inlawrev-2815	86	15	the	the	DET
inlawrev-2815	86	16	overall	overall	ADJ
inlawrev-2815	86	17	assessed	assessed	ADJ
inlawrev-2815	86	18	value	value	NOUN
inlawrev-2815	86	19	of	of	ADP
inlawrev-2815	86	20	taxable	taxable	ADJ
inlawrev-2815	86	21	property	property	NOUN
inlawrev-2815	86	22	in	in	ADP
inlawrev-2815	86	23	most	most	ADJ
inlawrev-2815	86	24	,	,	PUNCT
inlawrev-2815	86	25	if	if	SCONJ
inlawrev-2815	86	26	not	not	PART
inlawrev-2815	86	27	all	all	PRON
inlawrev-2815	86	28	,	,	PUNCT
inlawrev-2815	86	29	taxing	tax	VERB
inlawrev-2815	86	30	jurisdictions	jurisdiction	NOUN
inlawrev-2815	86	31	in	in	ADP
inlawrev-2815	86	32	the	the	DET
inlawrev-2815	86	33	state	state	NOUN
inlawrev-2815	86	34	,	,	PUNCT
inlawrev-2815	86	35	it	it	PRON
inlawrev-2815	86	36	should	should	AUX
inlawrev-2815	86	37	not	not	PART
inlawrev-2815	86	38	,	,	PUNCT
inlawrev-2815	86	39	by	by	ADP
inlawrev-2815	86	40	itself	itself	PRON
inlawrev-2815	86	41	,	,	PUNCT
inlawrev-2815	86	42	cause	cause	VERB
inlawrev-2815	86	43	an	an	DET
inlawrev-2815	86	44	increase	increase	NOUN
inlawrev-2815	86	45	in	in	ADP
inlawrev-2815	86	46	the	the	DET
inlawrev-2815	86	47	actual	actual	ADJ
inlawrev-2815	86	48	amount	amount	NOUN
inlawrev-2815	86	49	of	of	ADP
inlawrev-2815	86	50	property	property	NOUN
inlawrev-2815	86	51	taxes	taxis	NOUN
inlawrev-2815	86	52	collected	collect	VERB
inlawrev-2815	86	53	to	to	PART
inlawrev-2815	86	54	fund	fund	VERB
inlawrev-2815	86	55	local	local	ADJ
inlawrev-2815	86	56	government	government	NOUN
inlawrev-2815	86	57	.	.	PUNCT
inlawrev-2815	87	1	in	in	ADP
inlawrev-2815	87	2	this	this	DET
inlawrev-2815	87	3	connection	connection	NOUN
inlawrev-2815	87	4	,	,	PUNCT
inlawrev-2815	87	5	the	the	DET
inlawrev-2815	87	6	property	property	NOUN
inlawrev-2815	87	7	tax	tax	NOUN
inlawrev-2815	87	8	levy	levy	NOUN
inlawrev-2815	87	9	is	be	AUX
inlawrev-2815	87	10	the	the	DET
inlawrev-2815	87	11	product	product	NOUN
inlawrev-2815	87	12	of	of	ADP
inlawrev-2815	87	13	the	the	DET
inlawrev-2815	87	14	assessed	assess	VERB
inlawrev-2815	87	15	value	value	NOUN
inlawrev-2815	87	16	of	of	ADP
inlawrev-2815	87	17	taxable	taxable	ADJ
inlawrev-2815	87	18	property	property	NOUN
inlawrev-2815	87	19	in	in	ADP
inlawrev-2815	87	20	the	the	DET
inlawrev-2815	87	21	taxing	tax	VERB
inlawrev-2815	87	22	jurisdiction	jurisdiction	NOUN
inlawrev-2815	87	23	multiplied	multiply	VERB
inlawrev-2815	87	24	by	by	ADP
inlawrev-2815	87	25	the	the	DET
inlawrev-2815	87	26	applicable	applicable	ADJ
inlawrev-2815	87	27	tax	tax	NOUN
inlawrev-2815	87	28	rate	rate	NOUN
inlawrev-2815	87	29	.	.	PUNCT
inlawrev-2815	88	1	the	the	DET
inlawrev-2815	88	2	property	property	NOUN
inlawrev-2815	88	3	tax	tax	NOUN
inlawrev-2815	88	4	rate	rate	NOUN
inlawrev-2815	88	5	is	be	AUX
inlawrev-2815	88	6	mathematically	mathematically	ADV
inlawrev-2815	88	7	adjusted	adjust	VERB
inlawrev-2815	88	8	in	in	ADP
inlawrev-2815	88	9	relationship	relationship	NOUN
inlawrev-2815	88	10	to	to	ADP
inlawrev-2815	88	11	the	the	DET
inlawrev-2815	88	12	total	total	ADJ
inlawrev-2815	88	13	assessed	assess	VERB
inlawrev-2815	88	14	value	value	NOUN
inlawrev-2815	88	15	to	to	PART
inlawrev-2815	88	16	produce	produce	VERB
inlawrev-2815	88	17	the	the	DET
inlawrev-2815	88	18	tax	tax	NOUN
inlawrev-2815	88	19	levy	levy	NOUN
inlawrev-2815	88	20	required	require	VERB
inlawrev-2815	88	21	to	to	PART
inlawrev-2815	88	22	fund	fund	VERB
inlawrev-2815	88	23	the	the	DET
inlawrev-2815	88	24	local	local	ADJ
inlawrev-2815	88	25	government	government	NOUN
inlawrev-2815	88	26	budget	budget	NOUN
inlawrev-2815	88	27	.	.	PUNCT
inlawrev-2815	89	1	'	'	PUNCT
inlawrev-2815	90	1	°	°	NUM
inlawrev-2815	91	1	the	the	DET
inlawrev-2815	91	2	growth	growth	NOUN
inlawrev-2815	91	3	in	in	ADP
inlawrev-2815	91	4	the	the	DET
inlawrev-2815	91	5	budget	budget	NOUN
inlawrev-2815	91	6	is	be	AUX
inlawrev-2815	91	7	subject	subject	ADJ
inlawrev-2815	91	8	to	to	ADP
inlawrev-2815	91	9	various	various	ADJ
inlawrev-2815	91	10	statutory	statutory	ADJ
inlawrev-2815	91	11	controls^	controls^	PROPN
inlawrev-2815	91	12	'	'	PUNCT
inlawrev-2815	91	13	which	which	PRON
inlawrev-2815	91	14	in	in	ADP
inlawrev-2815	91	15	turn	turn	NOUN
inlawrev-2815	91	16	govern	govern	VERB
inlawrev-2815	91	17	the	the	DET
inlawrev-2815	91	18	growth	growth	NOUN
inlawrev-2815	91	19	in	in	ADP
inlawrev-2815	91	20	the	the	DET
inlawrev-2815	91	21	overall	overall	ADJ
inlawrev-2815	91	22	property	property	NOUN
inlawrev-2815	91	23	tax	tax	NOUN
inlawrev-2815	91	24	burden	burden	NOUN
inlawrev-2815	91	25	.	.	PUNCT
inlawrev-2815	92	1	rather	rather	ADV
inlawrev-2815	92	2	than	than	SCONJ
inlawrev-2815	92	3	increase	increase	VERB
inlawrev-2815	92	4	taxes	taxis	NOUN
inlawrev-2815	92	5	,	,	PUNCT
inlawrev-2815	92	6	the	the	DET
inlawrev-2815	92	7	intended	intend	VERB
inlawrev-2815	92	8	and	and	CCONJ
inlawrev-2815	92	9	expected	expect	VERB
inlawrev-2815	92	10	effect	effect	NOUN
inlawrev-2815	92	11	of	of	ADP
inlawrev-2815	92	12	general	general	ADJ
inlawrev-2815	92	13	reassessment	reassessment	NOUN
inlawrev-2815	92	14	is	be	AUX
inlawrev-2815	92	15	to	to	PART
inlawrev-2815	92	16	reallocate	reallocate	VERB
inlawrev-2815	92	17	the	the	DET
inlawrev-2815	92	18	property	property	NOUN
inlawrev-2815	92	19	tax	tax	NOUN
inlawrev-2815	92	20	burden	burden	NOUN
inlawrev-2815	92	21	among	among	ADP
inlawrev-2815	92	22	different	different	ADJ
inlawrev-2815	92	23	classes	class	NOUN
inlawrev-2815	92	24	of	of	ADP
inlawrev-2815	92	25	taxpayers	taxpayer	NOUN
inlawrev-2815	92	26	as	as	ADP
inlawrev-2815	92	27	their	their	PRON
inlawrev-2815	92	28	relative	relative	ADJ
inlawrev-2815	92	29	shares	share	NOUN
inlawrev-2815	92	30	of	of	ADP
inlawrev-2815	92	31	the	the	DET
inlawrev-2815	92	32	assessed	assess	VERB
inlawrev-2815	92	33	value	value	NOUN
inlawrev-2815	92	34	base	base	NOUN
inlawrev-2815	92	35	change	change	NOUN
inlawrev-2815	92	36	.	.	PUNCT
inlawrev-2815	93	1	it	it	PRON
inlawrev-2815	93	2	has	have	AUX
inlawrev-2815	93	3	been	be	AUX
inlawrev-2815	93	4	estimated	estimate	VERB
inlawrev-2815	93	5	that	that	SCONJ
inlawrev-2815	93	6	on	on	ADP
inlawrev-2815	93	7	average	average	ADJ
inlawrev-2815	93	8	homeowners	homeowner	NOUN
inlawrev-2815	93	9	may	may	AUX
inlawrev-2815	93	10	experience	experience	VERB
inlawrev-2815	93	11	an	an	DET
inlawrev-2815	93	12	increase	increase	NOUN
inlawrev-2815	93	13	in	in	ADP
inlawrev-2815	93	14	property	property	NOUN
inlawrev-2815	93	15	taxes	taxis	NOUN
inlawrev-2815	93	16	of	of	ADP
inlawrev-2815	93	17	\4	\4	NOUN
inlawrev-2815	93	18	%	%	NOUN
inlawrev-2815	93	19	from	from	ADP
inlawrev-2815	93	20	the	the	DET
inlawrev-2815	93	21	1989	1989	NUM
inlawrev-2815	93	22	reassessment	reassessment	NOUN
inlawrev-2815	93	23	.	.	PUNCT
inlawrev-2815	94	1	farmers	farmer	NOUN
inlawrev-2815	94	2	may	may	AUX
inlawrev-2815	94	3	enjoy	enjoy	VERB
inlawrev-2815	94	4	an	an	DET
inlawrev-2815	94	5	average	average	ADJ
inlawrev-2815	94	6	reduction	reduction	NOUN
inlawrev-2815	94	7	in	in	ADP
inlawrev-2815	94	8	taxes	taxis	NOUN
inlawrev-2815	94	9	of	of	ADP
inlawrev-2815	94	10	15	15	NUM
inlawrev-2815	94	11	%	%	NOUN
inlawrev-2815	94	12	,	,	PUNCT
inlawrev-2815	94	13	and	and	CCONJ
inlawrev-2815	94	14	businesses	business	NOUN
inlawrev-2815	94	15	may	may	AUX
inlawrev-2815	94	16	receive	receive	VERB
inlawrev-2815	94	17	an	an	DET
inlawrev-2815	94	18	average	average	ADJ
inlawrev-2815	94	19	reduction	reduction	NOUN
inlawrev-2815	94	20	of	of	ADP
inlawrev-2815	94	21	5	5	NUM
inlawrev-2815	94	22	%	%	NOUN
inlawrev-2815	94	23	.	.	PUNCT
inlawrev-2815	95	1	in	in	ADP
inlawrev-2815	95	2	absolute	absolute	ADJ
inlawrev-2815	95	3	terms	term	NOUN
inlawrev-2815	95	4	,	,	PUNCT
inlawrev-2815	95	5	it	it	PRON
inlawrev-2815	95	6	has	have	AUX
inlawrev-2815	95	7	been	be	AUX
inlawrev-2815	95	8	projected	project	VERB
inlawrev-2815	95	9	that	that	SCONJ
inlawrev-2815	95	10	$	$	SYM
inlawrev-2815	95	11	99	99	NUM
inlawrev-2815	95	12	million	million	NUM
inlawrev-2815	95	13	in	in	ADP
inlawrev-2815	95	14	property	property	NOUN
inlawrev-2815	95	15	taxes	taxis	NOUN
inlawrev-2815	95	16	will	will	AUX
inlawrev-2815	95	17	be	be	AUX
inlawrev-2815	95	18	shifted	shift	VERB
inlawrev-2815	95	19	from	from	ADP
inlawrev-2815	95	20	farmers	farmer	NOUN
inlawrev-2815	95	21	and	and	CCONJ
inlawrev-2815	95	22	businesses	business	NOUN
inlawrev-2815	95	23	to	to	ADP
inlawrev-2815	95	24	homeowners	homeowner	NOUN
inlawrev-2815	95	25	.	.	PUNCT
inlawrev-2815	96	1	^^	^^	PUNCT
inlawrev-2815	96	2	much	much	ADJ
inlawrev-2815	96	3	of	of	ADP
inlawrev-2815	96	4	this	this	DET
inlawrev-2815	96	5	shift	shift	NOUN
inlawrev-2815	96	6	in	in	ADP
inlawrev-2815	96	7	the	the	DET
inlawrev-2815	96	8	tax	tax	NOUN
inlawrev-2815	96	9	burden	burden	NOUN
inlawrev-2815	96	10	can	can	AUX
inlawrev-2815	96	11	be	be	AUX
inlawrev-2815	96	12	explained	explain	VERB
inlawrev-2815	96	13	by	by	ADP
inlawrev-2815	96	14	the	the	DET
inlawrev-2815	96	15	fact	fact	NOUN
inlawrev-2815	96	16	that	that	SCONJ
inlawrev-2815	96	17	business	business	NOUN
inlawrev-2815	96	18	personal	personal	ADJ
inlawrev-2815	96	19	property	property	NOUN
inlawrev-2815	96	20	and	and	CCONJ
inlawrev-2815	96	21	utility	utility	NOUN
inlawrev-2815	96	22	property	property	NOUN
inlawrev-2815	96	23	are	be	AUX
inlawrev-2815	96	24	self	self	NOUN
inlawrev-2815	96	25	-	-	PUNCT
inlawrev-2815	96	26	assessed	assess	VERB
inlawrev-2815	96	27	annually	annually	ADV
inlawrev-2815	96	28	and	and	CCONJ
inlawrev-2815	96	29	thus	thus	ADV
inlawrev-2815	96	30	more	more	ADV
inlawrev-2815	96	31	closely	closely	ADV
inlawrev-2815	96	32	reflect	reflect	VERB
inlawrev-2815	96	33	current	current	ADJ
inlawrev-2815	96	34	values	value	NOUN
inlawrev-2815	96	35	.	.	PUNCT
inlawrev-2815	97	1	'^	'^	NOUN
inlawrev-2815	97	2	on	on	ADP
inlawrev-2815	97	3	the	the	DET
inlawrev-2815	97	4	other	other	ADJ
inlawrev-2815	97	5	hand	hand	NOUN
inlawrev-2815	97	6	,	,	PUNCT
inlawrev-2815	97	7	the	the	DET
inlawrev-2815	97	8	increase	increase	NOUN
inlawrev-2815	97	9	in	in	ADP
inlawrev-2815	97	10	real	real	ADJ
inlawrev-2815	97	11	property	property	NOUN
inlawrev-2815	97	12	values	value	NOUN
inlawrev-2815	97	13	resulting	result	VERB
inlawrev-2815	97	14	from	from	ADP
inlawrev-2815	97	15	price	price	NOUN
inlawrev-2815	97	16	-	-	PUNCT
inlawrev-2815	97	17	level	level	NOUN
inlawrev-2815	97	18	inflation	inflation	NOUN
inlawrev-2815	97	19	is	be	AUX
inlawrev-2815	97	20	largely	largely	ADV
inlawrev-2815	97	21	excluded	exclude	VERB
inlawrev-2815	97	22	from	from	ADP
inlawrev-2815	97	23	the	the	DET
inlawrev-2815	97	24	assessment	assessment	NOUN
inlawrev-2815	97	25	base	base	NOUN
inlawrev-2815	97	26	between	between	ADP
inlawrev-2815	97	27	general	general	ADJ
inlawrev-2815	97	28	reassessments.^	reassessments.^	PROPN
inlawrev-2815	97	29	"	"	PROPN
inlawrev-2815	97	30	*	*	PUNCT
inlawrev-2815	97	31	during	during	ADP
inlawrev-2815	97	32	the	the	DET
inlawrev-2815	97	33	interim	interim	ADJ
inlawrev-2815	97	34	,	,	PUNCT
inlawrev-2815	97	35	business	business	NOUN
inlawrev-2815	97	36	personal	personal	ADJ
inlawrev-2815	97	37	property	property	NOUN
inlawrev-2815	97	38	and	and	CCONJ
inlawrev-2815	97	39	10	10	NUM
inlawrev-2815	97	40	.	.	PUNCT
inlawrev-2815	98	1	ind	ind	PROPN
inlawrev-2815	98	2	.	.	PUNCT
inlawrev-2815	99	1	code	code	PROPN
inlawrev-2815	99	2	§	§	PROPN
inlawrev-2815	99	3	6	6	NUM
inlawrev-2815	99	4	-	-	SYM
inlawrev-2815	99	5	1.1	1.1	NUM
inlawrev-2815	99	6	-	-	PUNCT
inlawrev-2815	99	7	17	17	NUM
inlawrev-2815	99	8	-	-	SYM
inlawrev-2815	99	9	1	1	NUM
inlawrev-2815	99	10	to	to	ADP
inlawrev-2815	99	11	-19	-19	NUM
inlawrev-2815	99	12	(	(	PUNCT
inlawrev-2815	99	13	1988	1988	NUM
inlawrev-2815	99	14	)	)	PUNCT
inlawrev-2815	99	15	.	.	PUNCT
inlawrev-2815	100	1	11	11	NUM
inlawrev-2815	100	2	.	.	X
inlawrev-2815	101	1	ind	ind	PROPN
inlawrev-2815	101	2	.	.	PUNCT
inlawrev-2815	101	3	code	code	PROPN
inlawrev-2815	101	4	§	§	PROPN
inlawrev-2815	101	5	§	§	PROPN
inlawrev-2815	101	6	6	6	NUM
inlawrev-2815	101	7	-	-	SYM
inlawrev-2815	101	8	1.1	1.1	NUM
inlawrev-2815	101	9	-	-	PUNCT
inlawrev-2815	101	10	18	18	NUM
inlawrev-2815	101	11	-	-	SYM
inlawrev-2815	101	12	1	1	NUM
inlawrev-2815	101	13	to	to	ADP
inlawrev-2815	101	14	-11	-11	PROPN
inlawrev-2815	101	15	&	&	CCONJ
inlawrev-2815	101	16	6	6	NUM
inlawrev-2815	101	17	-	-	SYM
inlawrev-2815	101	18	1.1	1.1	NUM
inlawrev-2815	101	19	-	-	PUNCT
inlawrev-2815	101	20	19	19	NUM
inlawrev-2815	101	21	-	-	PUNCT
inlawrev-2815	101	22	1	1	NUM
inlawrev-2815	101	23	to	to	ADP
inlawrev-2815	101	24	-8	-8	ADJ
inlawrev-2815	101	25	(	(	PUNCT
inlawrev-2815	101	26	1988	1988	NUM
inlawrev-2815	101	27	)	)	PUNCT
inlawrev-2815	101	28	.	.	PUNCT
inlawrev-2815	102	1	in	in	ADP
inlawrev-2815	102	2	addition	addition	NOUN
inlawrev-2815	102	3	,	,	PUNCT
inlawrev-2815	102	4	the	the	DET
inlawrev-2815	102	5	state	state	NOUN
inlawrev-2815	102	6	board	board	PROPN
inlawrev-2815	102	7	of	of	ADP
inlawrev-2815	102	8	tax	tax	NOUN
inlawrev-2815	102	9	commissioners	commissioner	NOUN
inlawrev-2815	102	10	has	have	AUX
inlawrev-2815	102	11	been	be	AUX
inlawrev-2815	102	12	given	give	VERB
inlawrev-2815	102	13	special	special	ADJ
inlawrev-2815	102	14	authority	authority	NOUN
inlawrev-2815	102	15	to	to	PART
inlawrev-2815	102	16	adjust	adjust	VERB
inlawrev-2815	102	17	post1988	post1988	NOUN
inlawrev-2815	102	18	tax	tax	NOUN
inlawrev-2815	102	19	rates	rate	NOUN
inlawrev-2815	102	20	in	in	ADP
inlawrev-2815	102	21	the	the	DET
inlawrev-2815	102	22	case	case	NOUN
inlawrev-2815	102	23	of	of	ADP
inlawrev-2815	102	24	certain	certain	ADJ
inlawrev-2815	102	25	tax	tax	NOUN
inlawrev-2815	102	26	levies	levy	NOUN
inlawrev-2815	102	27	—	—	PUNCT
inlawrev-2815	102	28	such	such	ADJ
inlawrev-2815	102	29	as	as	ADP
inlawrev-2815	102	30	cumulative	cumulative	ADJ
inlawrev-2815	102	31	building	building	NOUN
inlawrev-2815	102	32	funds	fund	NOUN
inlawrev-2815	102	33	—	—	PUNCT
inlawrev-2815	102	34	that	that	PRON
inlawrev-2815	102	35	are	be	AUX
inlawrev-2815	102	36	applied	apply	VERB
inlawrev-2815	102	37	at	at	ADP
inlawrev-2815	102	38	fixed	fix	VERB
inlawrev-2815	102	39	rates	rate	NOUN
inlawrev-2815	102	40	to	to	ADP
inlawrev-2815	102	41	the	the	DET
inlawrev-2815	102	42	outstanding	outstanding	ADJ
inlawrev-2815	102	43	assessed	assessed	ADJ
inlawrev-2815	102	44	value	value	NOUN
inlawrev-2815	102	45	.	.	PUNCT
inlawrev-2815	103	1	act	act	PROPN
inlawrev-2815	103	2	approved	approve	VERB
inlawrev-2815	103	3	may	may	PROPN
inlawrev-2815	103	4	4	4	NUM
inlawrev-2815	103	5	,	,	PUNCT
inlawrev-2815	103	6	1987	1987	NUM
inlawrev-2815	103	7	,	,	PUNCT
inlawrev-2815	103	8	pub	pub	NOUN
inlawrev-2815	103	9	.	.	PUNCT
inlawrev-2815	104	1	l.	l.	PROPN
inlawrev-2815	104	2	no	no	INTJ
inlawrev-2815	104	3	.	.	PROPN
inlawrev-2815	105	1	74	74	NUM
inlawrev-2815	105	2	,	,	PUNCT
inlawrev-2815	105	3	§	§	PROPN
inlawrev-2815	105	4	25	25	NUM
inlawrev-2815	105	5	,	,	PUNCT
inlawrev-2815	105	6	1987	1987	NUM
inlawrev-2815	105	7	ind	ind	NOUN
inlawrev-2815	105	8	.	.	PUNCT
inlawrev-2815	106	1	acts	act	VERB
inlawrev-2815	106	2	1394	1394	NUM
inlawrev-2815	106	3	,	,	PUNCT
inlawrev-2815	106	4	1411	1411	NUM
inlawrev-2815	106	5	.	.	PUNCT
inlawrev-2815	107	1	absent	absent	ADJ
inlawrev-2815	107	2	such	such	ADJ
inlawrev-2815	107	3	adjustment	adjustment	NOUN
inlawrev-2815	107	4	,	,	PUNCT
inlawrev-2815	107	5	the	the	DET
inlawrev-2815	107	6	actual	actual	ADJ
inlawrev-2815	107	7	tax	tax	NOUN
inlawrev-2815	107	8	paid	pay	VERB
inlawrev-2815	107	9	would	would	AUX
inlawrev-2815	107	10	rise	rise	VERB
inlawrev-2815	107	11	solely	solely	ADV
inlawrev-2815	107	12	as	as	ADP
inlawrev-2815	107	13	a	a	DET
inlawrev-2815	107	14	result	result	NOUN
inlawrev-2815	107	15	of	of	ADP
inlawrev-2815	107	16	the	the	DET
inlawrev-2815	107	17	general	general	ADJ
inlawrev-2815	107	18	reassessment	reassessment	NOUN
inlawrev-2815	107	19	.	.	PUNCT
inlawrev-2815	108	1	12	12	NUM
inlawrev-2815	108	2	.	.	PUNCT
inlawrev-2815	108	3	memorandum	memorandum	NOUN
inlawrev-2815	108	4	from	from	ADP
inlawrev-2815	108	5	the	the	DET
inlawrev-2815	108	6	legislative	legislative	ADJ
inlawrev-2815	108	7	services	service	NOUN
inlawrev-2815	108	8	agency	agency	NOUN
inlawrev-2815	108	9	to	to	ADP
inlawrev-2815	108	10	the	the	DET
inlawrev-2815	108	11	commission	commission	NOUN
inlawrev-2815	108	12	on	on	ADP
inlawrev-2815	108	13	tax	tax	NOUN
inlawrev-2815	108	14	and	and	CCONJ
inlawrev-2815	108	15	financing	financing	NOUN
inlawrev-2815	108	16	impact	impact	NOUN
inlawrev-2815	108	17	policy	policy	NOUN
inlawrev-2815	108	18	(	(	PUNCT
inlawrev-2815	108	19	aug	aug	PROPN
inlawrev-2815	108	20	.	.	PROPN
inlawrev-2815	108	21	24	24	NUM
inlawrev-2815	108	22	,	,	PUNCT
inlawrev-2815	108	23	1988	1988	NUM
inlawrev-2815	108	24	)	)	PUNCT
inlawrev-2815	108	25	.	.	PUNCT
inlawrev-2815	109	1	see	see	VERB
inlawrev-2815	109	2	also	also	ADV
inlawrev-2815	109	3	l.	l.	PROPN
inlawrev-2815	109	4	deboer	deboer	PROPN
inlawrev-2815	109	5	,	,	PUNCT
inlawrev-2815	109	6	projecting	project	VERB
inlawrev-2815	109	7	the	the	DET
inlawrev-2815	109	8	impact	impact	NOUN
inlawrev-2815	109	9	of	of	ADP
inlawrev-2815	109	10	the	the	DET
inlawrev-2815	109	11	1990	1990	NUM
inlawrev-2815	109	12	reassessment	reassessment	NOUN
inlawrev-2815	109	13	on	on	ADP
inlawrev-2815	109	14	indiana	indiana	PROPN
inlawrev-2815	109	15	county	county	PROPN
inlawrev-2815	109	16	assessment	assessment	NOUN
inlawrev-2815	109	17	(	(	PUNCT
inlawrev-2815	109	18	june	june	PROPN
inlawrev-2815	109	19	1987	1987	NUM
inlawrev-2815	109	20	)	)	PUNCT
inlawrev-2815	109	21	(	(	PUNCT
inlawrev-2815	109	22	available	available	ADJ
inlawrev-2815	109	23	from	from	ADP
inlawrev-2815	109	24	purdue	purdue	PROPN
inlawrev-2815	109	25	university	university	NOUN
inlawrev-2815	109	26	)	)	PUNCT
inlawrev-2815	109	27	;	;	PUNCT
inlawrev-2815	110	1	l.	l.	PROPN
inlawrev-2815	110	2	deboer	deboer	PROPN
inlawrev-2815	110	3	,	,	PUNCT
inlawrev-2815	110	4	the	the	DET
inlawrev-2815	110	5	indiana	indiana	PROPN
inlawrev-2815	110	6	property	property	NOUN
inlawrev-2815	110	7	tax	tax	NOUN
inlawrev-2815	110	8	assessment	assessment	NOUN
inlawrev-2815	110	9	system	system	NOUN
inlawrev-2815	110	10	:	:	PUNCT
inlawrev-2815	110	11	simulations	simulation	NOUN
inlawrev-2815	110	12	of	of	ADP
inlawrev-2815	110	13	four	four	NUM
inlawrev-2815	110	14	policy	policy	NOUN
inlawrev-2815	110	15	alternatives	alternative	NOUN
inlawrev-2815	110	16	(	(	PUNCT
inlawrev-2815	110	17	1987	1987	NUM
inlawrev-2815	110	18	)	)	PUNCT
inlawrev-2815	110	19	(	(	PUNCT
inlawrev-2815	110	20	available	available	ADJ
inlawrev-2815	110	21	from	from	ADP
inlawrev-2815	110	22	purdue	purdue	PROPN
inlawrev-2815	110	23	university	university	NOUN
inlawrev-2815	110	24	cooperative	cooperative	ADJ
inlawrev-2815	110	25	extension	extension	NOUN
inlawrev-2815	110	26	service	service	NOUN
inlawrev-2815	110	27	)	)	PUNCT
inlawrev-2815	111	1	[	[	X
inlawrev-2815	111	2	hereinafter	hereinafter	NOUN
inlawrev-2815	111	3	deboer	deboer	NOUN
inlawrev-2815	111	4	,	,	PUNCT
inlawrev-2815	111	5	tax	tax	NOUN
inlawrev-2815	111	6	assessment	assessment	NOUN
inlawrev-2815	111	7	system	system	NOUN
inlawrev-2815	111	8	]	]	PUNCT
inlawrev-2815	111	9	.	.	PUNCT
inlawrev-2815	112	1	the	the	DET
inlawrev-2815	112	2	specific	specific	ADJ
inlawrev-2815	112	3	impact	impact	NOUN
inlawrev-2815	112	4	on	on	ADP
inlawrev-2815	112	5	individual	individual	ADJ
inlawrev-2815	112	6	taxpayers	taxpayer	NOUN
inlawrev-2815	112	7	could	could	AUX
inlawrev-2815	112	8	vary	vary	VERB
inlawrev-2815	112	9	dramatically	dramatically	ADV
inlawrev-2815	112	10	from	from	ADP
inlawrev-2815	112	11	these	these	DET
inlawrev-2815	112	12	averages	average	NOUN
inlawrev-2815	112	13	depending	depend	VERB
inlawrev-2815	112	14	on	on	ADP
inlawrev-2815	112	15	the	the	DET
inlawrev-2815	112	16	specific	specific	ADJ
inlawrev-2815	112	17	taxing	tax	VERB
inlawrev-2815	112	18	jurisdiction	jurisdiction	NOUN
inlawrev-2815	112	19	,	,	PUNCT
inlawrev-2815	112	20	the	the	DET
inlawrev-2815	112	21	type	type	NOUN
inlawrev-2815	112	22	of	of	ADP
inlawrev-2815	112	23	property	property	NOUN
inlawrev-2815	112	24	involved	involve	VERB
inlawrev-2815	112	25	,	,	PUNCT
inlawrev-2815	112	26	and	and	CCONJ
inlawrev-2815	112	27	various	various	ADJ
inlawrev-2815	112	28	other	other	ADJ
inlawrev-2815	112	29	factors	factor	NOUN
inlawrev-2815	112	30	.	.	PUNCT
inlawrev-2815	113	1	13	13	NUM
inlawrev-2815	113	2	.	.	X
inlawrev-2815	114	1	ind	ind	PROPN
inlawrev-2815	114	2	.	.	PUNCT
inlawrev-2815	115	1	code	code	PROPN
inlawrev-2815	115	2	§	§	PROPN
inlawrev-2815	115	3	§	§	PROPN
inlawrev-2815	115	4	6	6	NUM
inlawrev-2815	115	5	-	-	SYM
inlawrev-2815	115	6	1.1	1.1	NUM
inlawrev-2815	115	7	-	-	PUNCT
inlawrev-2815	115	8	2	2	NUM
inlawrev-2815	115	9	-	-	SYM
inlawrev-2815	115	10	2	2	NUM
inlawrev-2815	115	11	&	&	CCONJ
inlawrev-2815	115	12	6	6	NUM
inlawrev-2815	115	13	-	-	SYM
inlawrev-2815	115	14	1.1	1.1	NUM
inlawrev-2815	115	15	-	-	PUNCT
inlawrev-2815	115	16	8	8	NUM
inlawrev-2815	115	17	-	-	SYM
inlawrev-2815	115	18	25	25	NUM
inlawrev-2815	115	19	(	(	PUNCT
inlawrev-2815	115	20	1988	1988	NUM
inlawrev-2815	115	21	)	)	PUNCT
inlawrev-2815	115	22	.	.	PUNCT
inlawrev-2815	116	1	14	14	NUM
inlawrev-2815	116	2	.	.	PUNCT
inlawrev-2815	117	1	consumer	consumer	NOUN
inlawrev-2815	117	2	prices	price	NOUN
inlawrev-2815	117	3	rose	rise	VERB
inlawrev-2815	117	4	100.3	100.3	NUM
inlawrev-2815	117	5	%	%	NOUN
inlawrev-2815	117	6	between	between	ADP
inlawrev-2815	117	7	january	january	PROPN
inlawrev-2815	117	8	1975	1975	NUM
inlawrev-2815	117	9	,	,	PUNCT
inlawrev-2815	117	10	and	and	CCONJ
inlawrev-2815	117	11	january	january	PROPN
inlawrev-2815	117	12	1985	1985	NUM
inlawrev-2815	117	13	.	.	PUNCT
inlawrev-2815	118	1	consumer	consumer	NOUN
inlawrev-2815	118	2	price	price	NOUN
inlawrev-2815	118	3	index	index	NOUN
inlawrev-2815	118	4	(	(	PUNCT
inlawrev-2815	118	5	rev	rev	PROPN
inlawrev-2815	118	6	.	.	PROPN
inlawrev-2815	118	7	cpi	cpi	PROPN
inlawrev-2815	118	8	-	-	PUNCT
inlawrev-2815	118	9	w	w	PROPN
inlawrev-2815	118	10	urban	urban	ADJ
inlawrev-2815	118	11	wage	wage	NOUN
inlawrev-2815	118	12	earners	earner	NOUN
inlawrev-2815	118	13	and	and	CCONJ
inlawrev-2815	118	14	clerical	clerical	ADJ
inlawrev-2815	118	15	workers	worker	NOUN
inlawrev-2815	118	16	(	(	PUNCT
inlawrev-2815	118	17	all	all	DET
inlawrev-2815	118	18	items	item	NOUN
inlawrev-2815	118	19	(	(	PUNCT
inlawrev-2815	118	20	1967	1967	NUM
inlawrev-2815	118	21	)	)	PUNCT
inlawrev-2815	118	22	=	=	SYM
inlawrev-2815	118	23	100	100	NUM
inlawrev-2815	118	24	)	)	PUNCT
inlawrev-2815	118	25	)	)	PUNCT
inlawrev-2815	118	26	.	.	PUNCT
inlawrev-2815	119	1	construction	construction	NOUN
inlawrev-2815	119	2	costs	cost	NOUN
inlawrev-2815	119	3	as	as	ADP
inlawrev-2815	119	4	of	of	ADP
inlawrev-2815	119	5	january	january	PROPN
inlawrev-2815	119	6	1975	1975	NUM
inlawrev-2815	119	7	,	,	PUNCT
inlawrev-2815	119	8	and	and	CCONJ
inlawrev-2815	119	9	january	january	PROPN
inlawrev-2815	119	10	1985	1985	NUM
inlawrev-2815	119	11	,	,	PUNCT
inlawrev-2815	119	12	were	be	AUX
inlawrev-2815	119	13	used	use	VERB
inlawrev-2815	119	14	.	.	PUNCT
inlawrev-2815	120	1	452	452	NUM
inlawrev-2815	120	2	indiana	indiana	PROPN
inlawrev-2815	120	3	law	law	PROPN
inlawrev-2815	120	4	review	review	NOUN
inlawrev-2815	120	5	[	[	X
inlawrev-2815	120	6	vol	vol	NOUN
inlawrev-2815	120	7	.	.	PUNCT
inlawrev-2815	120	8	22:449	22:449	NUM
inlawrev-2815	120	9	utility	utility	NOUN
inlawrev-2815	120	10	property	property	NOUN
inlawrev-2815	120	11	assume	assume	VERB
inlawrev-2815	120	12	a	a	DET
inlawrev-2815	120	13	gradually	gradually	ADV
inlawrev-2815	120	14	increasing	increase	VERB
inlawrev-2815	120	15	share	share	NOUN
inlawrev-2815	120	16	of	of	ADP
inlawrev-2815	120	17	the	the	DET
inlawrev-2815	120	18	property	property	NOUN
inlawrev-2815	120	19	tax	tax	NOUN
inlawrev-2815	120	20	burden	burden	NOUN
inlawrev-2815	120	21	.	.	PUNCT
inlawrev-2815	121	1	general	general	ADJ
inlawrev-2815	121	2	reassessment	reassessment	NOUN
inlawrev-2815	121	3	restores	restore	VERB
inlawrev-2815	121	4	a	a	DET
inlawrev-2815	121	5	rough	rough	ADJ
inlawrev-2815	121	6	parity	parity	NOUN
inlawrev-2815	121	7	between	between	ADP
inlawrev-2815	121	8	real	real	ADJ
inlawrev-2815	121	9	property	property	NOUN
inlawrev-2815	121	10	and	and	CCONJ
inlawrev-2815	121	11	personal	personal	ADJ
inlawrev-2815	121	12	property	property	NOUN
inlawrev-2815	121	13	in	in	ADP
inlawrev-2815	121	14	terms	term	NOUN
inlawrev-2815	121	15	of	of	ADP
inlawrev-2815	121	16	the	the	DET
inlawrev-2815	121	17	prevailing	prevail	VERB
inlawrev-2815	121	18	price	price	NOUN
inlawrev-2815	121	19	levels	level	NOUN
inlawrev-2815	121	20	used	use	VERB
inlawrev-2815	121	21	to	to	PART
inlawrev-2815	121	22	determine	determine	VERB
inlawrev-2815	121	23	assessed	assessed	ADJ
inlawrev-2815	121	24	values	value	NOUN
inlawrev-2815	121	25	.	.	PUNCT
inlawrev-2815	122	1	however	however	ADV
inlawrev-2815	122	2	,	,	PUNCT
inlawrev-2815	122	3	this	this	DET
inlawrev-2815	122	4	realignment	realignment	NOUN
inlawrev-2815	122	5	occurs	occur	VERB
inlawrev-2815	122	6	through	through	ADP
inlawrev-2815	122	7	a	a	DET
inlawrev-2815	122	8	sudden	sudden	ADJ
inlawrev-2815	122	9	,	,	PUNCT
inlawrev-2815	122	10	discrete	discrete	ADJ
inlawrev-2815	122	11	adjustment.*^	adjustment.*^	PROPN
inlawrev-2815	122	12	this	this	DET
inlawrev-2815	122	13	phenomenon	phenomenon	NOUN
inlawrev-2815	122	14	is	be	AUX
inlawrev-2815	122	15	disconcerting	disconcert	VERB
inlawrev-2815	122	16	to	to	ADP
inlawrev-2815	122	17	taxpayers	taxpayer	NOUN
inlawrev-2815	122	18	and	and	CCONJ
inlawrev-2815	122	19	is	be	AUX
inlawrev-2815	122	20	typically	typically	ADV
inlawrev-2815	122	21	accompanied	accompany	VERB
inlawrev-2815	122	22	by	by	ADP
inlawrev-2815	122	23	calls	call	NOUN
inlawrev-2815	122	24	for	for	ADP
inlawrev-2815	122	25	legislative	legislative	ADJ
inlawrev-2815	122	26	and	and	CCONJ
inlawrev-2815	122	27	administrative	administrative	ADJ
inlawrev-2815	122	28	strategies	strategy	NOUN
inlawrev-2815	122	29	to	to	PART
inlawrev-2815	122	30	blunt	blunt	VERB
inlawrev-2815	122	31	,	,	PUNCT
inlawrev-2815	122	32	or	or	CCONJ
inlawrev-2815	122	33	at	at	ADP
inlawrev-2815	122	34	least	least	ADJ
inlawrev-2815	122	35	delay	delay	NOUN
inlawrev-2815	122	36	,	,	PUNCT
inlawrev-2815	122	37	the	the	DET
inlawrev-2815	122	38	impact	impact	NOUN
inlawrev-2815	122	39	on	on	ADP
inlawrev-2815	122	40	certain	certain	ADJ
inlawrev-2815	122	41	classes	class	NOUN
inlawrev-2815	122	42	of	of	ADP
inlawrev-2815	122	43	taxpayers	taxpayer	NOUN
inlawrev-2815	122	44	,	,	PUNCT
inlawrev-2815	122	45	such	such	ADJ
inlawrev-2815	122	46	as	as	ADP
inlawrev-2815	122	47	homeowners	homeowner	NOUN
inlawrev-2815	122	48	.	.	PUNCT
inlawrev-2815	123	1	as	as	SCONJ
inlawrev-2815	123	2	in	in	ADP
inlawrev-2815	123	3	past	past	ADJ
inlawrev-2815	123	4	years	year	NOUN
inlawrev-2815	123	5	,	,	PUNCT
inlawrev-2815	123	6	the	the	DET
inlawrev-2815	123	7	general	general	ADJ
inlawrev-2815	123	8	reassessment	reassessment	NOUN
inlawrev-2815	123	9	can	can	AUX
inlawrev-2815	123	10	be	be	AUX
inlawrev-2815	123	11	expected	expect	VERB
inlawrev-2815	123	12	to	to	PART
inlawrev-2815	123	13	increase	increase	VERB
inlawrev-2815	123	14	the	the	DET
inlawrev-2815	123	15	incidence	incidence	NOUN
inlawrev-2815	123	16	of	of	ADP
inlawrev-2815	123	17	controversy	controversy	NOUN
inlawrev-2815	123	18	and	and	CCONJ
inlawrev-2815	123	19	litigation	litigation	NOUN
inlawrev-2815	123	20	regarding	regard	VERB
inlawrev-2815	123	21	property	property	NOUN
inlawrev-2815	123	22	taxes	taxis	NOUN
inlawrev-2815	123	23	,	,	PUNCT
inlawrev-2815	123	24	as	as	ADV
inlawrev-2815	123	25	well	well	ADV
inlawrev-2815	123	26	as	as	ADP
inlawrev-2815	123	27	competition	competition	NOUN
inlawrev-2815	123	28	among	among	ADP
inlawrev-2815	123	29	classes	class	NOUN
inlawrev-2815	123	30	of	of	ADP
inlawrev-2815	123	31	taxpayers	taxpayer	NOUN
inlawrev-2815	123	32	for	for	ADP
inlawrev-2815	123	33	preferential	preferential	ADJ
inlawrev-2815	123	34	treatment	treatment	NOUN
inlawrev-2815	123	35	.	.	PUNCT
inlawrev-2815	124	1	these	these	DET
inlawrev-2815	124	2	forces	force	NOUN
inlawrev-2815	124	3	are	be	AUX
inlawrev-2815	124	4	likely	likely	ADJ
inlawrev-2815	124	5	to	to	PART
inlawrev-2815	124	6	place	place	VERB
inlawrev-2815	124	7	considerable	considerable	ADJ
inlawrev-2815	124	8	pressure	pressure	NOUN
inlawrev-2815	124	9	on	on	ADP
inlawrev-2815	124	10	the	the	DET
inlawrev-2815	124	11	state	state	NOUN
inlawrev-2815	124	12	's	's	PART
inlawrev-2815	124	13	property	property	NOUN
inlawrev-2815	124	14	tax	tax	NOUN
inlawrev-2815	124	15	system	system	NOUN
inlawrev-2815	124	16	and	and	CCONJ
inlawrev-2815	124	17	highlight	highlight	VERB
inlawrev-2815	124	18	the	the	DET
inlawrev-2815	124	19	weaknesses	weakness	NOUN
inlawrev-2815	124	20	in	in	ADP
inlawrev-2815	124	21	its	its	PRON
inlawrev-2815	124	22	legal	legal	ADJ
inlawrev-2815	124	23	and	and	CCONJ
inlawrev-2815	124	24	administrative	administrative	ADJ
inlawrev-2815	124	25	structure	structure	NOUN
inlawrev-2815	124	26	.	.	PUNCT
inlawrev-2815	125	1	b.	b.	PROPN
inlawrev-2815	125	2	indiana	indiana	PROPN
inlawrev-2815	125	3	's	's	PART
inlawrev-2815	125	4	approach	approach	NOUN
inlawrev-2815	125	5	to	to	ADP
inlawrev-2815	125	6	property	property	NOUN
inlawrev-2815	125	7	tax	tax	NOUN
inlawrev-2815	125	8	valuation	valuation	NOUN
inlawrev-2815	125	9	a	a	DET
inlawrev-2815	125	10	first	first	ADJ
inlawrev-2815	125	11	step	step	NOUN
inlawrev-2815	125	12	in	in	ADP
inlawrev-2815	125	13	understanding	understand	VERB
inlawrev-2815	125	14	a	a	DET
inlawrev-2815	125	15	state	state	NOUN
inlawrev-2815	125	16	's	's	PART
inlawrev-2815	125	17	property	property	NOUN
inlawrev-2815	125	18	tax	tax	NOUN
inlawrev-2815	125	19	system	system	NOUN
inlawrev-2815	125	20	is	be	AUX
inlawrev-2815	125	21	to	to	PART
inlawrev-2815	125	22	identify	identify	VERB
inlawrev-2815	125	23	the	the	DET
inlawrev-2815	125	24	prevailing	prevail	VERB
inlawrev-2815	125	25	valuation	valuation	NOUN
inlawrev-2815	125	26	standard	standard	NOUN
inlawrev-2815	125	27	and	and	CCONJ
inlawrev-2815	125	28	the	the	DET
inlawrev-2815	125	29	allowable	allowable	ADJ
inlawrev-2815	125	30	methods	method	NOUN
inlawrev-2815	125	31	for	for	ADP
inlawrev-2815	125	32	estimating	estimate	VERB
inlawrev-2815	125	33	value	value	NOUN
inlawrev-2815	125	34	.	.	PUNCT
inlawrev-2815	126	1	at	at	ADP
inlawrev-2815	126	2	least	least	ADJ
inlawrev-2815	126	3	conceptually	conceptually	ADV
inlawrev-2815	126	4	,	,	PUNCT
inlawrev-2815	126	5	if	if	SCONJ
inlawrev-2815	126	6	not	not	PART
inlawrev-2815	126	7	always	always	ADV
inlawrev-2815	126	8	in	in	ADP
inlawrev-2815	126	9	practice	practice	NOUN
inlawrev-2815	126	10	,	,	PUNCT
inlawrev-2815	126	11	most	most	ADJ
inlawrev-2815	126	12	states	state	NOUN
inlawrev-2815	126	13	tie	tie	VERB
inlawrev-2815	126	14	the	the	DET
inlawrev-2815	126	15	assessment	assessment	NOUN
inlawrev-2815	126	16	of	of	ADP
inlawrev-2815	126	17	property	property	NOUN
inlawrev-2815	126	18	to	to	ADP
inlawrev-2815	126	19	market	market	NOUN
inlawrev-2815	126	20	value	value	NOUN
inlawrev-2815	126	21	or	or	CCONJ
inlawrev-2815	126	22	some	some	DET
inlawrev-2815	126	23	uniform	uniform	ADJ
inlawrev-2815	126	24	fraction	fraction	NOUN
inlawrev-2815	126	25	thereof	thereof	ADV
inlawrev-2815	126	26	.	.	PUNCT
inlawrev-2815	127	1	'	'	PUNCT
inlawrev-2815	127	2	^	^	PUNCT
inlawrev-2815	127	3	terms	term	NOUN
inlawrev-2815	127	4	such	such	ADJ
inlawrev-2815	127	5	as	as	ADP
inlawrev-2815	127	6	"	"	PUNCT
inlawrev-2815	127	7	actual	actual	ADJ
inlawrev-2815	127	8	value	value	NOUN
inlawrev-2815	127	9	,	,	PUNCT
inlawrev-2815	127	10	"	"	PUNCT
inlawrev-2815	127	11	"	"	PUNCT
inlawrev-2815	127	12	fair	fair	ADJ
inlawrev-2815	127	13	cash	cash	NOUN
inlawrev-2815	127	14	value	value	NOUN
inlawrev-2815	127	15	,	,	PUNCT
inlawrev-2815	127	16	"	"	PUNCT
inlawrev-2815	127	17	or	or	CCONJ
inlawrev-2815	127	18	"	"	PUNCT
inlawrev-2815	127	19	true	true	ADJ
inlawrev-2815	127	20	and	and	CCONJ
inlawrev-2815	127	21	actual	actual	ADJ
inlawrev-2815	127	22	value	value	NOUN
inlawrev-2815	127	23	"	"	PUNCT
inlawrev-2815	127	24	are	be	AUX
inlawrev-2815	127	25	typically	typically	ADV
inlawrev-2815	127	26	used	use	VERB
inlawrev-2815	127	27	in	in	ADP
inlawrev-2815	127	28	state	state	NOUN
inlawrev-2815	127	29	statutes	statute	NOUN
inlawrev-2815	127	30	to	to	PART
inlawrev-2815	127	31	denote	denote	VERB
inlawrev-2815	127	32	market	market	NOUN
inlawrev-2815	127	33	value	value	NOUN
inlawrev-2815	127	34	,	,	PUNCT
inlawrev-2815	127	35	*	*	PUNCT
inlawrev-2815	127	36	^	^	PUNCT
inlawrev-2815	127	37	defined	define	VERB
inlawrev-2815	127	38	generally	generally	ADV
inlawrev-2815	127	39	as	as	ADP
inlawrev-2815	127	40	the	the	DET
inlawrev-2815	127	41	price	price	NOUN
inlawrev-2815	127	42	at	at	ADP
inlawrev-2815	127	43	which	which	PRON
inlawrev-2815	127	44	property	property	NOUN
inlawrev-2815	127	45	can	can	AUX
inlawrev-2815	127	46	be	be	AUX
inlawrev-2815	127	47	sold	sell	VERB
inlawrev-2815	127	48	by	by	ADP
inlawrev-2815	127	49	a	a	DET
inlawrev-2815	127	50	willing	willing	ADJ
inlawrev-2815	127	51	seller	seller	NOUN
inlawrev-2815	127	52	to	to	ADP
inlawrev-2815	127	53	a	a	DET
inlawrev-2815	127	54	willing	willing	ADJ
inlawrev-2815	127	55	buyer	buyer	NOUN
inlawrev-2815	127	56	when	when	SCONJ
inlawrev-2815	127	57	both	both	PRON
inlawrev-2815	127	58	operate	operate	VERB
inlawrev-2815	127	59	with	with	ADP
inlawrev-2815	127	60	knowledge	knowledge	NOUN
inlawrev-2815	127	61	of	of	ADP
inlawrev-2815	127	62	the	the	DET
inlawrev-2815	127	63	facts	fact	NOUN
inlawrev-2815	127	64	and	and	CCONJ
inlawrev-2815	127	65	without	without	ADP
inlawrev-2815	127	66	duress	duress	NOUN
inlawrev-2815	127	67	.	.	PUNCT
inlawrev-2815	128	1	'^	'^	AUX
inlawrev-2815	128	2	the	the	DET
inlawrev-2815	128	3	methodology	methodology	NOUN
inlawrev-2815	128	4	applied	apply	VERB
inlawrev-2815	128	5	to	to	PART
inlawrev-2815	128	6	determine	determine	VERB
inlawrev-2815	128	7	market	market	NOUN
inlawrev-2815	128	8	value	value	NOUN
inlawrev-2815	128	9	is	be	AUX
inlawrev-2815	128	10	by	by	ADP
inlawrev-2815	128	11	no	no	DET
inlawrev-2815	128	12	means	mean	NOUN
inlawrev-2815	128	13	uniform	uniform	NOUN
inlawrev-2815	128	14	.	.	PUNCT
inlawrev-2815	129	1	however	however	ADV
inlawrev-2815	129	2	,	,	PUNCT
inlawrev-2815	129	3	generally	generally	ADV
inlawrev-2815	129	4	accepted	accept	VERB
inlawrev-2815	129	5	appraisal	appraisal	NOUN
inlawrev-2815	129	6	principles	principle	NOUN
inlawrev-2815	129	7	recognize	recognize	VERB
inlawrev-2815	129	8	three	three	NUM
inlawrev-2815	129	9	basic	basic	ADJ
inlawrev-2815	129	10	methods	method	NOUN
inlawrev-2815	129	11	for	for	ADP
inlawrev-2815	129	12	valuing	value	VERB
inlawrev-2815	129	13	property:*^	property:*^	ADJ
inlawrev-2815	129	14	the	the	DET
inlawrev-2815	129	15	market	market	NOUN
inlawrev-2815	129	16	approach,^^	approach,^^	NOUN
inlawrev-2815	129	17	the	the	DET
inlawrev-2815	129	18	income	income	NOUN
inlawrev-2815	129	19	respectively	respectively	ADV
inlawrev-2815	129	20	,	,	PUNCT
inlawrev-2815	129	21	to	to	PART
inlawrev-2815	129	22	determine	determine	VERB
inlawrev-2815	129	23	reproduction	reproduction	NOUN
inlawrev-2815	129	24	cost	cost	NOUN
inlawrev-2815	129	25	schedules	schedule	NOUN
inlawrev-2815	129	26	for	for	ADP
inlawrev-2815	129	27	purposes	purpose	NOUN
inlawrev-2815	129	28	of	of	ADP
inlawrev-2815	129	29	the	the	DET
inlawrev-2815	129	30	1979	1979	NUM
inlawrev-2815	129	31	and	and	CCONJ
inlawrev-2815	129	32	1989	1989	NUM
inlawrev-2815	129	33	general	general	ADJ
inlawrev-2815	129	34	reassessments	reassessment	NOUN
inlawrev-2815	129	35	.	.	PUNCT
inlawrev-2815	130	1	see	see	VERB
inlawrev-2815	130	2	indiana	indiana	PROPN
inlawrev-2815	130	3	state	state	PROPN
inlawrev-2815	130	4	board	board	PROPN
inlawrev-2815	130	5	of	of	ADP
inlawrev-2815	130	6	tax	tax	NOUN
inlawrev-2815	130	7	commissioners	commissioner	NOUN
inlawrev-2815	130	8	,	,	PUNCT
inlawrev-2815	130	9	foreword	foreword	NOUN
inlawrev-2815	130	10	to	to	ADP
inlawrev-2815	130	11	real	real	ADJ
inlawrev-2815	130	12	property	property	NOUN
inlawrev-2815	130	13	appraisal	appraisal	NOUN
inlawrev-2815	130	14	manual	manual	NOUN
inlawrev-2815	130	15	(	(	PUNCT
inlawrev-2815	130	16	1976	1976	NUM
inlawrev-2815	130	17	)	)	PUNCT
inlawrev-2815	130	18	;	;	PUNCT
inlawrev-2815	130	19	indiana	indiana	PROPN
inlawrev-2815	130	20	state	state	PROPN
inlawrev-2815	130	21	board	board	PROPN
inlawrev-2815	130	22	of	of	ADP
inlawrev-2815	130	23	tax	tax	NOUN
inlawrev-2815	130	24	commissioners	commissioner	NOUN
inlawrev-2815	130	25	,	,	PUNCT
inlawrev-2815	130	26	foreword	foreword	NOUN
inlawrev-2815	130	27	to	to	ADP
inlawrev-2815	130	28	real	real	ADJ
inlawrev-2815	130	29	property	property	NOUN
inlawrev-2815	130	30	assessment	assessment	NOUN
inlawrev-2815	130	31	manual	manual	NOUN
inlawrev-2815	130	32	(	(	PUNCT
inlawrev-2815	130	33	1986	1986	NUM
inlawrev-2815	130	34	)	)	PUNCT
inlawrev-2815	130	35	.	.	PUNCT
inlawrev-2815	131	1	15	15	X
inlawrev-2815	131	2	.	.	X
inlawrev-2815	131	3	deboer	deboer	PROPN
inlawrev-2815	131	4	,	,	PUNCT
inlawrev-2815	131	5	tax	tax	NOUN
inlawrev-2815	131	6	assessment	assessment	NOUN
inlawrev-2815	131	7	system	system	NOUN
inlawrev-2815	131	8	,	,	PUNCT
inlawrev-2815	131	9	supra	supra	PROPN
inlawrev-2815	131	10	note	note	NOUN
inlawrev-2815	131	11	12	12	NUM
inlawrev-2815	131	12	.	.	PUNCT
inlawrev-2815	132	1	16	16	NUM
inlawrev-2815	132	2	.	.	PUNCT
inlawrev-2815	133	1	international	international	ADJ
inlawrev-2815	133	2	assoclvtion	assoclvtion	NOUN
inlawrev-2815	133	3	of	of	ADP
inlawrev-2815	133	4	assessing	assess	VERB
inlawrev-2815	133	5	officers	officer	NOUN
inlawrev-2815	133	6	,	,	PUNCT
inlawrev-2815	133	7	improving	improve	VERB
inlawrev-2815	133	8	real	real	ADJ
inlawrev-2815	133	9	property	property	NOUN
inlawrev-2815	133	10	assessment	assessment	NOUN
inlawrev-2815	133	11	:	:	PUNCT
inlawrev-2815	133	12	reference	reference	NOUN
inlawrev-2815	133	13	manual	manual	NOUN
inlawrev-2815	133	14	2	2	NUM
inlawrev-2815	133	15	(	(	PUNCT
inlawrev-2815	133	16	1978	1978	NUM
inlawrev-2815	133	17	)	)	PUNCT
inlawrev-2815	133	18	.	.	PUNCT
inlawrev-2815	134	1	see	see	VERB
inlawrev-2815	134	2	also	also	ADV
inlawrev-2815	134	3	institute	institute	NOUN
inlawrev-2815	134	4	of	of	ADP
inlawrev-2815	134	5	property	property	NOUN
inlawrev-2815	134	6	taxation	taxation	NOUN
inlawrev-2815	134	7	,	,	PUNCT
inlawrev-2815	134	8	property	property	NOUN
inlawrev-2815	134	9	taxation	taxation	NOUN
inlawrev-2815	134	10	§	§	PROPN
inlawrev-2815	134	11	2.01	2.01	NUM
inlawrev-2815	135	1	[	[	X
inlawrev-2815	135	2	1	1	NUM
inlawrev-2815	135	3	]	]	PUNCT
inlawrev-2815	135	4	(	(	PUNCT
inlawrev-2815	135	5	1987	1987	NUM
inlawrev-2815	135	6	)	)	PUNCT
inlawrev-2815	135	7	.	.	PUNCT
inlawrev-2815	136	1	17	17	NUM
inlawrev-2815	136	2	.	.	X
inlawrev-2815	137	1	note	note	NOUN
inlawrev-2815	137	2	,	,	PUNCT
inlawrev-2815	137	3	the	the	DET
inlawrev-2815	137	4	road	road	NOUN
inlawrev-2815	137	5	to	to	ADP
inlawrev-2815	137	6	uniformity	uniformity	NOUN
inlawrev-2815	137	7	in	in	ADP
inlawrev-2815	137	8	real	real	ADJ
inlawrev-2815	137	9	estate	estate	NOUN
inlawrev-2815	137	10	taxation	taxation	NOUN
inlawrev-2815	137	11	:	:	PUNCT
inlawrev-2815	137	12	valuation	valuation	NOUN
inlawrev-2815	137	13	and	and	CCONJ
inlawrev-2815	137	14	appeal	appeal	NOUN
inlawrev-2815	137	15	,	,	PUNCT
inlawrev-2815	137	16	124	124	NUM
inlawrev-2815	137	17	u.	u.	PROPN
inlawrev-2815	137	18	pa	pa	PROPN
inlawrev-2815	137	19	.	.	PUNCT
inlawrev-2815	137	20	l.	l.	PROPN
inlawrev-2815	137	21	rev	rev	PROPN
inlawrev-2815	137	22	.	.	PROPN
inlawrev-2815	137	23	1418	1418	NUM
inlawrev-2815	137	24	,	,	PUNCT
inlawrev-2815	137	25	1420	1420	NUM
inlawrev-2815	137	26	n.21	n.21	PROPN
inlawrev-2815	137	27	(	(	PUNCT
inlawrev-2815	137	28	1976	1976	NUM
inlawrev-2815	137	29	)	)	PUNCT
inlawrev-2815	137	30	.	.	PUNCT
inlawrev-2815	138	1	18	18	NUM
inlawrev-2815	138	2	.	.	X
inlawrev-2815	138	3	institute	institute	PROPN
inlawrev-2815	138	4	of	of	ADP
inlawrev-2815	138	5	property	property	NOUN
inlawrev-2815	138	6	taxation	taxation	NOUN
inlawrev-2815	138	7	,	,	PUNCT
inlawrev-2815	138	8	supra	supra	PROPN
inlawrev-2815	138	9	note	note	PROPN
inlawrev-2815	138	10	16	16	NUM
inlawrev-2815	138	11	,	,	PUNCT
inlawrev-2815	138	12	at	at	ADP
inlawrev-2815	138	13	§	§	PROPN
inlawrev-2815	138	14	2.01	2.01	NUM
inlawrev-2815	139	1	[	[	X
inlawrev-2815	139	2	1	1	NUM
inlawrev-2815	139	3	]	]	PUNCT
inlawrev-2815	139	4	;	;	PUNCT
inlawrev-2815	139	5	and	and	CCONJ
inlawrev-2815	139	6	international	international	ADJ
inlawrev-2815	139	7	association	association	NOUN
inlawrev-2815	139	8	of	of	ADP
inlawrev-2815	139	9	assessing	assess	VERB
inlawrev-2815	139	10	officers	officer	NOUN
inlawrev-2815	139	11	,	,	PUNCT
inlawrev-2815	139	12	property	property	NOUN
inlawrev-2815	139	13	assessment	assessment	NOUN
inlawrev-2815	139	14	valuation	valuation	NOUN
inlawrev-2815	139	15	21	21	NUM
inlawrev-2815	139	16	(	(	PUNCT
inlawrev-2815	139	17	1977	1977	NUM
inlawrev-2815	139	18	)	)	PUNCT
inlawrev-2815	139	19	.	.	PUNCT
inlawrev-2815	140	1	19	19	NUM
inlawrev-2815	140	2	.	.	X
inlawrev-2815	140	3	allison	allison	PROPN
inlawrev-2815	140	4	&	&	CCONJ
inlawrev-2815	140	5	brown	brown	PROPN
inlawrev-2815	140	6	,	,	PUNCT
inlawrev-2815	140	7	appraisal	appraisal	NOUN
inlawrev-2815	140	8	theory	theory	NOUN
inlawrev-2815	140	9	and	and	CCONJ
inlawrev-2815	140	10	practice	practice	NOUN
inlawrev-2815	140	11	in	in	ADP
inlawrev-2815	140	12	the	the	DET
inlawrev-2815	140	13	computerized	computerized	ADJ
inlawrev-2815	140	14	age	age	NOUN
inlawrev-2815	140	15	,	,	PUNCT
inlawrev-2815	140	16	in	in	ADP
inlawrev-2815	140	17	encyclopedla	encyclopedla	NOUN
inlawrev-2815	140	18	.	.	PUNCT
inlawrev-2815	141	1	of	of	ADP
inlawrev-2815	141	2	real	real	ADJ
inlawrev-2815	141	3	estate	estate	NOUN
inlawrev-2815	141	4	appraising	appraise	VERB
inlawrev-2815	141	5	9	9	NUM
inlawrev-2815	141	6	-	-	SYM
inlawrev-2815	141	7	10	10	NUM
inlawrev-2815	141	8	(	(	PUNCT
inlawrev-2815	141	9	3d	3d	NUM
inlawrev-2815	141	10	ed	ed	NOUN
inlawrev-2815	141	11	.	.	PROPN
inlawrev-2815	141	12	1978	1978	NUM
inlawrev-2815	141	13	)	)	PUNCT
inlawrev-2815	141	14	.	.	PUNCT
inlawrev-2815	142	1	20	20	NUM
inlawrev-2815	142	2	.	.	PUNCT
inlawrev-2815	143	1	"	"	PUNCT
inlawrev-2815	143	2	the	the	DET
inlawrev-2815	143	3	market	market	NOUN
inlawrev-2815	143	4	approach	approach	NOUN
inlawrev-2815	143	5	,	,	PUNCT
inlawrev-2815	143	6	known	know	VERB
inlawrev-2815	143	7	also	also	ADV
inlawrev-2815	143	8	as	as	ADP
inlawrev-2815	143	9	the	the	DET
inlawrev-2815	143	10	market	market	NOUN
inlawrev-2815	143	11	data	datum	NOUN
inlawrev-2815	143	12	or	or	CCONJ
inlawrev-2815	143	13	sales	sale	NOUN
inlawrev-2815	143	14	comparison	comparison	NOUN
inlawrev-2815	143	15	1988	1988	NUM
inlawrev-2815	143	16	]	]	PUNCT
inlawrev-2815	143	17	tax	tax	NOUN
inlawrev-2815	143	18	policy	policy	NOUN
inlawrev-2815	143	19	453	453	NUM
inlawrev-2815	143	20	approach,^^	approach,^^	NOUN
inlawrev-2815	143	21	and	and	CCONJ
inlawrev-2815	143	22	the	the	DET
inlawrev-2815	143	23	cost	cost	NOUN
inlawrev-2815	143	24	approach.^^	approach.^^	VERB
inlawrev-2815	143	25	standard	standard	ADJ
inlawrev-2815	143	26	appraisal	appraisal	NOUN
inlawrev-2815	143	27	practice	practice	NOUN
inlawrev-2815	143	28	typically	typically	ADV
inlawrev-2815	143	29	employs	employ	VERB
inlawrev-2815	143	30	all	all	DET
inlawrev-2815	143	31	three	three	NUM
inlawrev-2815	143	32	methods	method	NOUN
inlawrev-2815	143	33	whenever	whenever	SCONJ
inlawrev-2815	143	34	possible	possible	ADJ
inlawrev-2815	143	35	to	to	PART
inlawrev-2815	143	36	determine	determine	VERB
inlawrev-2815	143	37	a	a	DET
inlawrev-2815	143	38	final	final	ADJ
inlawrev-2815	143	39	estimate	estimate	NOUN
inlawrev-2815	143	40	of	of	ADP
inlawrev-2815	143	41	value	value	NOUN
inlawrev-2815	143	42	.	.	PUNCT
inlawrev-2815	143	43	^^	^^	PUNCT
inlawrev-2815	143	44	as	as	SCONJ
inlawrev-2815	143	45	discussed	discuss	VERB
inlawrev-2815	143	46	below	below	ADV
inlawrev-2815	143	47	,	,	PUNCT
inlawrev-2815	143	48	it	it	PRON
inlawrev-2815	143	49	appears	appear	VERB
inlawrev-2815	143	50	that	that	SCONJ
inlawrev-2815	143	51	the	the	DET
inlawrev-2815	143	52	general	general	ADJ
inlawrev-2815	143	53	assembly	assembly	PROPN
inlawrev-2815	143	54	and	and	CCONJ
inlawrev-2815	143	55	state	state	PROPN
inlawrev-2815	143	56	board	board	PROPN
inlawrev-2815	143	57	of	of	ADP
inlawrev-2815	143	58	tax	tax	NOUN
inlawrev-2815	143	59	commissioners	commissioner	NOUN
inlawrev-2815	143	60	(	(	PUNCT
inlawrev-2815	143	61	''	''	PUNCT
inlawrev-2815	143	62	state	state	NOUN
inlawrev-2815	143	63	board	board	NOUN
inlawrev-2815	143	64	"	"	PUNCT
inlawrev-2815	143	65	)	)	PUNCT
inlawrev-2815	143	66	have	have	AUX
inlawrev-2815	143	67	departed	depart	VERB
inlawrev-2815	143	68	from	from	ADP
inlawrev-2815	143	69	many	many	ADJ
inlawrev-2815	143	70	of	of	ADP
inlawrev-2815	143	71	these	these	DET
inlawrev-2815	143	72	familiar	familiar	ADJ
inlawrev-2815	143	73	principles	principle	NOUN
inlawrev-2815	143	74	in	in	ADP
inlawrev-2815	143	75	the	the	DET
inlawrev-2815	143	76	design	design	NOUN
inlawrev-2815	143	77	and	and	CCONJ
inlawrev-2815	143	78	administration	administration	NOUN
inlawrev-2815	143	79	of	of	ADP
inlawrev-2815	143	80	indiana	indiana	PROPN
inlawrev-2815	143	81	's	's	PART
inlawrev-2815	143	82	property	property	NOUN
inlawrev-2815	143	83	tax	tax	NOUN
inlawrev-2815	143	84	system	system	NOUN
inlawrev-2815	143	85	.	.	PUNCT
inlawrev-2815	144	1	whether	whether	SCONJ
inlawrev-2815	144	2	their	their	PRON
inlawrev-2815	144	3	approach	approach	NOUN
inlawrev-2815	144	4	can	can	AUX
inlawrev-2815	144	5	be	be	AUX
inlawrev-2815	144	6	sustained	sustain	VERB
inlawrev-2815	144	7	by	by	ADP
inlawrev-2815	144	8	the	the	DET
inlawrev-2815	144	9	indiana	indiana	PROPN
inlawrev-2815	144	10	courts	court	NOUN
inlawrev-2815	144	11	remains	remain	VERB
inlawrev-2815	144	12	to	to	PART
inlawrev-2815	144	13	be	be	AUX
inlawrev-2815	144	14	seen	see	VERB
inlawrev-2815	144	15	.	.	PUNCT
inlawrev-2815	145	1	professor	professor	PROPN
inlawrev-2815	145	2	wade	wade	PROPN
inlawrev-2815	145	3	newhouse	newhouse	PROPN
inlawrev-2815	145	4	,	,	PUNCT
inlawrev-2815	145	5	in	in	ADP
inlawrev-2815	145	6	his	his	PRON
inlawrev-2815	145	7	study	study	NOUN
inlawrev-2815	145	8	of	of	ADP
inlawrev-2815	145	9	state	state	NOUN
inlawrev-2815	145	10	constitutional	constitutional	ADJ
inlawrev-2815	145	11	requirements	requirement	NOUN
inlawrev-2815	145	12	for	for	ADP
inlawrev-2815	145	13	uniformity	uniformity	NOUN
inlawrev-2815	145	14	and	and	CCONJ
inlawrev-2815	145	15	equality	equality	NOUN
inlawrev-2815	145	16	in	in	ADP
inlawrev-2815	145	17	taxation	taxation	NOUN
inlawrev-2815	145	18	,	,	PUNCT
inlawrev-2815	145	19	has	have	AUX
inlawrev-2815	145	20	identified	identify	VERB
inlawrev-2815	145	21	twelve	twelve	NUM
inlawrev-2815	145	22	categories	category	NOUN
inlawrev-2815	145	23	of	of	ADP
inlawrev-2815	145	24	constitutional	constitutional	ADJ
inlawrev-2815	145	25	clauses	clause	NOUN
inlawrev-2815	145	26	and	and	CCONJ
inlawrev-2815	145	27	ranked	rank	VERB
inlawrev-2815	145	28	them	they	PRON
inlawrev-2815	145	29	according	accord	VERB
inlawrev-2815	145	30	to	to	ADP
inlawrev-2815	145	31	their	their	PRON
inlawrev-2815	145	32	strictness	strictness	NOUN
inlawrev-2815	145	33	or	or	CCONJ
inlawrev-2815	145	34	permissiveness	permissiveness	NOUN
inlawrev-2815	145	35	on	on	ADP
inlawrev-2815	145	36	the	the	DET
inlawrev-2815	145	37	scales	scale	NOUN
inlawrev-2815	145	38	of	of	ADP
inlawrev-2815	145	39	universality	universality	NOUN
inlawrev-2815	145	40	and	and	CCONJ
inlawrev-2815	145	41	uniformity	uniformity	NOUN
inlawrev-2815	145	42	,	,	PUNCT
inlawrev-2815	145	43	i.e.	i.e.	X
inlawrev-2815	145	44	,	,	PUNCT
inlawrev-2815	145	45	the	the	DET
inlawrev-2815	145	46	extent	extent	NOUN
inlawrev-2815	145	47	to	to	PART
inlawrev-2815	145	48	which	which	PRON
inlawrev-2815	145	49	all	all	DET
inlawrev-2815	145	50	property	property	NOUN
inlawrev-2815	145	51	must	must	AUX
inlawrev-2815	145	52	be	be	AUX
inlawrev-2815	145	53	included	include	VERB
inlawrev-2815	145	54	within	within	ADP
inlawrev-2815	145	55	the	the	DET
inlawrev-2815	145	56	tax	tax	NOUN
inlawrev-2815	145	57	base	base	NOUN
inlawrev-2815	145	58	and	and	CCONJ
inlawrev-2815	145	59	the	the	DET
inlawrev-2815	145	60	degree	degree	NOUN
inlawrev-2815	145	61	to	to	PART
inlawrev-2815	145	62	which	which	PRON
inlawrev-2815	145	63	all	all	DET
inlawrev-2815	145	64	property	property	NOUN
inlawrev-2815	145	65	must	must	AUX
inlawrev-2815	145	66	be	be	AUX
inlawrev-2815	145	67	uniformly	uniformly	ADV
inlawrev-2815	145	68	taxed	tax	VERB
inlawrev-2815	145	69	without	without	ADP
inlawrev-2815	145	70	classification	classification	NOUN
inlawrev-2815	145	71	as	as	ADP
inlawrev-2815	145	72	to	to	ADP
inlawrev-2815	145	73	effective	effective	ADJ
inlawrev-2815	145	74	rates	rate	NOUN
inlawrev-2815	145	75	.	.	PUNCT
inlawrev-2815	146	1	^"^	^"^	X
inlawrev-2815	146	2	the	the	DET
inlawrev-2815	146	3	cornerstone	cornerstone	NOUN
inlawrev-2815	146	4	of	of	ADP
inlawrev-2815	146	5	indiana	indiana	PROPN
inlawrev-2815	146	6	's	's	PART
inlawrev-2815	146	7	property	property	NOUN
inlawrev-2815	146	8	tax	tax	NOUN
inlawrev-2815	146	9	system	system	NOUN
inlawrev-2815	146	10	is	be	AUX
inlawrev-2815	146	11	article	article	NOUN
inlawrev-2815	146	12	x	x	NOUN
inlawrev-2815	146	13	,	,	PUNCT
inlawrev-2815	146	14	section	section	NOUN
inlawrev-2815	146	15	1	1	NUM
inlawrev-2815	146	16	,	,	PUNCT
inlawrev-2815	146	17	of	of	ADP
inlawrev-2815	146	18	the	the	DET
inlawrev-2815	146	19	indiana	indiana	PROPN
inlawrev-2815	146	20	constitution	constitution	PROPN
inlawrev-2815	146	21	,	,	PUNCT
inlawrev-2815	146	22	which	which	PRON
inlawrev-2815	146	23	provides	provide	VERB
inlawrev-2815	146	24	:	:	PUNCT
inlawrev-2815	146	25	approach	approach	NOUN
inlawrev-2815	146	26	,	,	PUNCT
inlawrev-2815	146	27	results	result	NOUN
inlawrev-2815	146	28	in	in	ADP
inlawrev-2815	146	29	a	a	DET
inlawrev-2815	146	30	market	market	NOUN
inlawrev-2815	146	31	value	value	NOUN
inlawrev-2815	146	32	estimate	estimate	NOUN
inlawrev-2815	146	33	derived	derive	VERB
inlawrev-2815	146	34	from	from	ADP
inlawrev-2815	146	35	the	the	DET
inlawrev-2815	146	36	analysis	analysis	NOUN
inlawrev-2815	146	37	of	of	ADP
inlawrev-2815	146	38	recent	recent	ADJ
inlawrev-2815	146	39	sales	sale	NOUN
inlawrev-2815	146	40	of	of	ADP
inlawrev-2815	146	41	property	property	NOUN
inlawrev-2815	146	42	similar	similar	ADJ
inlawrev-2815	146	43	to	to	ADP
inlawrev-2815	146	44	the	the	DET
inlawrev-2815	146	45	property	property	NOUN
inlawrev-2815	146	46	appraised	appraise	VERB
inlawrev-2815	146	47	.	.	PUNCT
inlawrev-2815	146	48	"	"	PUNCT
inlawrev-2815	147	1	w.	w.	PROPN
inlawrev-2815	147	2	shenkle	shenkle	PROPN
inlawrev-2815	147	3	,	,	PUNCT
inlawrev-2815	147	4	modern	modern	ADJ
inlawrev-2815	147	5	real	real	ADJ
inlawrev-2815	147	6	estate	estate	NOUN
inlawrev-2815	147	7	appraisal	appraisal	NOUN
inlawrev-2815	147	8	133	133	NUM
inlawrev-2815	147	9	(	(	PUNCT
inlawrev-2815	147	10	1978	1978	NUM
inlawrev-2815	147	11	)	)	PUNCT
inlawrev-2815	147	12	.	.	PUNCT
inlawrev-2815	148	1	"	"	PUNCT
inlawrev-2815	148	2	the	the	DET
inlawrev-2815	148	3	comparative	comparative	ADJ
inlawrev-2815	148	4	sales	sale	NOUN
inlawrev-2815	148	5	approach	approach	NOUN
inlawrev-2815	148	6	rests	rest	VERB
inlawrev-2815	148	7	on	on	ADP
inlawrev-2815	148	8	the	the	DET
inlawrev-2815	148	9	principle	principle	NOUN
inlawrev-2815	148	10	of	of	ADP
inlawrev-2815	148	11	substitution	substitution	NOUN
inlawrev-2815	148	12	,	,	PUNCT
inlawrev-2815	148	13	which	which	PRON
inlawrev-2815	148	14	states	state	VERB
inlawrev-2815	148	15	that	that	SCONJ
inlawrev-2815	148	16	no	no	DET
inlawrev-2815	148	17	commodity	commodity	NOUN
inlawrev-2815	148	18	has	have	VERB
inlawrev-2815	148	19	a	a	DET
inlawrev-2815	148	20	value	value	NOUN
inlawrev-2815	148	21	greater	great	ADJ
inlawrev-2815	148	22	than	than	ADP
inlawrev-2815	148	23	that	that	PRON
inlawrev-2815	148	24	for	for	ADP
inlawrev-2815	148	25	which	which	PRON
inlawrev-2815	148	26	a	a	DET
inlawrev-2815	148	27	similar	similar	ADJ
inlawrev-2815	148	28	commodity	commodity	NOUN
inlawrev-2815	148	29	—	—	PUNCT
inlawrev-2815	148	30	offering	offer	VERB
inlawrev-2815	148	31	similar	similar	ADJ
inlawrev-2815	148	32	uses	use	NOUN
inlawrev-2815	148	33	,	,	PUNCT
inlawrev-2815	148	34	similar	similar	ADJ
inlawrev-2815	148	35	utility	utility	NOUN
inlawrev-2815	148	36	and	and	CCONJ
inlawrev-2815	148	37	similar	similar	ADJ
inlawrev-2815	148	38	function	function	NOUN
inlawrev-2815	148	39	—	—	PUNCT
inlawrev-2815	148	40	can	can	AUX
inlawrev-2815	148	41	be	be	AUX
inlawrev-2815	148	42	purchased	purchase	VERB
inlawrev-2815	148	43	within	within	ADP
inlawrev-2815	148	44	the	the	DET
inlawrev-2815	148	45	reasonable	reasonable	ADJ
inlawrev-2815	148	46	time	time	NOUN
inlawrev-2815	148	47	limits	limit	NOUN
inlawrev-2815	148	48	that	that	SCONJ
inlawrev-2815	148	49	the	the	DET
inlawrev-2815	148	50	buyers	buyer	NOUN
inlawrev-2815	148	51	'	'	PART
inlawrev-2815	148	52	market	market	NOUN
inlawrev-2815	148	53	demands	demand	NOUN
inlawrev-2815	148	54	.	.	PUNCT
inlawrev-2815	148	55	"	"	PUNCT
inlawrev-2815	149	1	international	international	ADJ
inlawrev-2815	149	2	assocl^tion	assocl^tion	NOUN
inlawrev-2815	149	3	of	of	ADP
inlawrev-2815	149	4	assessing	assess	VERB
inlawrev-2815	149	5	officers	officer	NOUN
inlawrev-2815	149	6	,	,	PUNCT
inlawrev-2815	149	7	supra	supra	PROPN
inlawrev-2815	149	8	note	note	PROPN
inlawrev-2815	149	9	18	18	NUM
inlawrev-2815	149	10	,	,	PUNCT
inlawrev-2815	149	11	at	at	ADP
inlawrev-2815	149	12	105	105	NUM
inlawrev-2815	149	13	.	.	PUNCT
inlawrev-2815	149	14	21	21	NUM
inlawrev-2815	149	15	.	.	PUNCT
inlawrev-2815	150	1	the	the	DET
inlawrev-2815	150	2	income	income	NOUN
inlawrev-2815	150	3	approach	approach	NOUN
inlawrev-2815	150	4	is	be	AUX
inlawrev-2815	150	5	intended	intend	VERB
inlawrev-2815	150	6	to	to	PART
inlawrev-2815	150	7	determine	determine	VERB
inlawrev-2815	150	8	the	the	DET
inlawrev-2815	150	9	present	present	ADJ
inlawrev-2815	150	10	value	value	NOUN
inlawrev-2815	150	11	of	of	ADP
inlawrev-2815	150	12	the	the	DET
inlawrev-2815	150	13	expected	expect	VERB
inlawrev-2815	150	14	future	future	ADJ
inlawrev-2815	150	15	earnings	earning	NOUN
inlawrev-2815	150	16	from	from	ADP
inlawrev-2815	150	17	the	the	DET
inlawrev-2815	150	18	property	property	NOUN
inlawrev-2815	150	19	in	in	ADP
inlawrev-2815	150	20	question	question	NOUN
inlawrev-2815	150	21	.	.	PUNCT
inlawrev-2815	151	1	"	"	PUNCT
inlawrev-2815	151	2	in	in	ADP
inlawrev-2815	151	3	the	the	DET
inlawrev-2815	151	4	income	income	NOUN
inlawrev-2815	151	5	approach	approach	NOUN
inlawrev-2815	151	6	,	,	PUNCT
inlawrev-2815	151	7	the	the	DET
inlawrev-2815	151	8	appraiser	appraiser	NOUN
inlawrev-2815	151	9	takes	take	VERB
inlawrev-2815	151	10	the	the	DET
inlawrev-2815	151	11	net	net	ADJ
inlawrev-2815	151	12	annual	annual	ADJ
inlawrev-2815	151	13	income	income	NOUN
inlawrev-2815	151	14	and	and	CCONJ
inlawrev-2815	151	15	capitalizes	capitalize	VERB
inlawrev-2815	151	16	it	it	PRON
inlawrev-2815	151	17	at	at	ADP
inlawrev-2815	151	18	an	an	DET
inlawrev-2815	151	19	appropriate	appropriate	ADJ
inlawrev-2815	151	20	capitalization	capitalization	NOUN
inlawrev-2815	151	21	rate	rate	NOUN
inlawrev-2815	151	22	.	.	PUNCT
inlawrev-2815	151	23	"	"	PUNCT
inlawrev-2815	152	1	w.	w.	PROPN
inlawrev-2815	152	2	shenkle	shenkle	PROPN
inlawrev-2815	152	3	,	,	PUNCT
inlawrev-2815	152	4	supra	supra	PROPN
inlawrev-2815	152	5	note	note	NOUN
inlawrev-2815	152	6	20	20	NUM
inlawrev-2815	152	7	,	,	PUNCT
inlawrev-2815	152	8	at	at	ADP
inlawrev-2815	152	9	54	54	NUM
inlawrev-2815	152	10	(	(	PUNCT
inlawrev-2815	152	11	emphasis	emphasis	NOUN
inlawrev-2815	152	12	in	in	ADP
inlawrev-2815	152	13	original	original	ADJ
inlawrev-2815	152	14	)	)	PUNCT
inlawrev-2815	152	15	.	.	PUNCT
inlawrev-2815	153	1	"	"	PUNCT
inlawrev-2815	153	2	the	the	DET
inlawrev-2815	153	3	capitalization	capitalization	NOUN
inlawrev-2815	153	4	process	process	NOUN
inlawrev-2815	153	5	restates	restate	VERB
inlawrev-2815	153	6	market	market	NOUN
inlawrev-2815	153	7	value	value	NOUN
inlawrev-2815	153	8	by	by	ADP
inlawrev-2815	153	9	converting	convert	VERB
inlawrev-2815	153	10	the	the	DET
inlawrev-2815	153	11	future	future	ADJ
inlawrev-2815	153	12	benefits	benefit	NOUN
inlawrev-2815	153	13	of	of	ADP
inlawrev-2815	153	14	property	property	NOUN
inlawrev-2815	153	15	ownership	ownership	NOUN
inlawrev-2815	153	16	into	into	ADP
inlawrev-2815	153	17	an	an	DET
inlawrev-2815	153	18	expression	expression	NOUN
inlawrev-2815	153	19	of	of	ADP
inlawrev-2815	153	20	present	present	ADJ
inlawrev-2815	153	21	worth	worth	NOUN
inlawrev-2815	153	22	.	.	PUNCT
inlawrev-2815	153	23	"	"	PUNCT
inlawrev-2815	154	1	international	international	ADJ
inlawrev-2815	154	2	assoclation	assoclation	NOUN
inlawrev-2815	154	3	of	of	ADP
inlawrev-2815	154	4	assessing	assess	VERB
inlawrev-2815	154	5	officers	officer	NOUN
inlawrev-2815	154	6	,	,	PUNCT
inlawrev-2815	154	7	supra	supra	PROPN
inlawrev-2815	154	8	note	note	PROPN
inlawrev-2815	154	9	18	18	NUM
inlawrev-2815	154	10	,	,	PUNCT
inlawrev-2815	154	11	at	at	ADP
inlawrev-2815	154	12	203	203	NUM
inlawrev-2815	154	13	.	.	PUNCT
inlawrev-2815	155	1	22	22	NUM
inlawrev-2815	155	2	.	.	PUNCT
inlawrev-2815	156	1	the	the	DET
inlawrev-2815	156	2	cost	cost	NOUN
inlawrev-2815	156	3	approach	approach	NOUN
inlawrev-2815	156	4	estimates	estimate	NOUN
inlawrev-2815	156	5	value	value	NOUN
inlawrev-2815	156	6	by	by	ADP
inlawrev-2815	156	7	considering	consider	VERB
inlawrev-2815	156	8	the	the	DET
inlawrev-2815	156	9	cost	cost	NOUN
inlawrev-2815	156	10	of	of	ADP
inlawrev-2815	156	11	the	the	DET
inlawrev-2815	156	12	property	property	NOUN
inlawrev-2815	156	13	less	less	ADJ
inlawrev-2815	156	14	depreciation	depreciation	NOUN
inlawrev-2815	156	15	.	.	PUNCT
inlawrev-2815	157	1	international	international	ADJ
inlawrev-2815	157	2	association	association	NOUN
inlawrev-2815	157	3	of	of	ADP
inlawrev-2815	157	4	assessing	assess	VERB
inlawrev-2815	157	5	officers	officer	NOUN
inlawrev-2815	157	6	,	,	PUNCT
inlawrev-2815	157	7	supra	supra	PROPN
inlawrev-2815	157	8	note	note	PROPN
inlawrev-2815	157	9	18	18	NUM
inlawrev-2815	157	10	,	,	PUNCT
inlawrev-2815	157	11	at	at	ADP
inlawrev-2815	157	12	131	131	NUM
inlawrev-2815	157	13	;	;	PUNCT
inlawrev-2815	157	14	w.	w.	PROPN
inlawrev-2815	157	15	shenkle	shenkle	PROPN
inlawrev-2815	157	16	,	,	PUNCT
inlawrev-2815	157	17	supra	supra	PROPN
inlawrev-2815	157	18	note	note	NOUN
inlawrev-2815	157	19	20	20	NUM
inlawrev-2815	157	20	,	,	PUNCT
inlawrev-2815	157	21	at	at	ADP
inlawrev-2815	157	22	157	157	NUM
inlawrev-2815	157	23	-	-	SYM
inlawrev-2815	157	24	58	58	NUM
inlawrev-2815	157	25	.	.	PUNCT
inlawrev-2815	158	1	the	the	DET
inlawrev-2815	158	2	cost	cost	NOUN
inlawrev-2815	158	3	figure	figure	NOUN
inlawrev-2815	158	4	employed	employ	VERB
inlawrev-2815	158	5	may	may	AUX
inlawrev-2815	158	6	be	be	AUX
inlawrev-2815	158	7	either	either	CCONJ
inlawrev-2815	158	8	actual	actual	ADJ
inlawrev-2815	158	9	cost	cost	NOUN
inlawrev-2815	158	10	,	,	PUNCT
inlawrev-2815	158	11	replacement	replacement	NOUN
inlawrev-2815	158	12	cost	cost	NOUN
inlawrev-2815	158	13	,	,	PUNCT
inlawrev-2815	158	14	or	or	CCONJ
inlawrev-2815	158	15	reproduction	reproduction	NOUN
inlawrev-2815	158	16	cost	cost	NOUN
inlawrev-2815	158	17	depending	depend	VERB
inlawrev-2815	158	18	on	on	ADP
inlawrev-2815	158	19	the	the	DET
inlawrev-2815	158	20	circumstances	circumstance	NOUN
inlawrev-2815	158	21	.	.	PUNCT
inlawrev-2815	159	1	1	1	NUM
inlawrev-2815	159	2	j.	j.	PROPN
inlawrev-2815	159	3	bonbright	bonbright	PROPN
inlawrev-2815	159	4	,	,	PUNCT
inlawrev-2815	159	5	the	the	DET
inlawrev-2815	159	6	valuation	valuation	NOUN
inlawrev-2815	159	7	of	of	ADP
inlawrev-2815	159	8	property	property	NOUN
inlawrev-2815	159	9	at	at	ADP
inlawrev-2815	159	10	140	140	NUM
inlawrev-2815	159	11	-	-	SYM
inlawrev-2815	159	12	50	50	NUM
inlawrev-2815	159	13	(	(	PUNCT
inlawrev-2815	159	14	1937	1937	NUM
inlawrev-2815	159	15	)	)	PUNCT
inlawrev-2815	159	16	.	.	PUNCT
inlawrev-2815	160	1	23	23	NUM
inlawrev-2815	160	2	.	.	X
inlawrev-2815	161	1	auison	auison	PROPN
inlawrev-2815	161	2	&	&	CCONJ
inlawrev-2815	161	3	brown	brown	PROPN
inlawrev-2815	161	4	,	,	PUNCT
inlawrev-2815	161	5	supra	supra	PROPN
inlawrev-2815	161	6	note	note	PROPN
inlawrev-2815	161	7	19	19	NUM
inlawrev-2815	161	8	,	,	PUNCT
inlawrev-2815	161	9	at	at	ADP
inlawrev-2815	161	10	9	9	NUM
inlawrev-2815	161	11	-	-	SYM
inlawrev-2815	161	12	10	10	NUM
inlawrev-2815	161	13	.	.	PUNCT
inlawrev-2815	162	1	it	it	PRON
inlawrev-2815	162	2	has	have	AUX
inlawrev-2815	162	3	been	be	AUX
inlawrev-2815	162	4	suggested	suggest	VERB
inlawrev-2815	162	5	that	that	SCONJ
inlawrev-2815	162	6	under	under	ADP
inlawrev-2815	162	7	ideal	ideal	ADJ
inlawrev-2815	162	8	circumstances	circumstance	NOUN
inlawrev-2815	162	9	in	in	ADP
inlawrev-2815	162	10	a	a	DET
inlawrev-2815	162	11	purely	purely	ADV
inlawrev-2815	162	12	competitive	competitive	ADJ
inlawrev-2815	162	13	market	market	NOUN
inlawrev-2815	162	14	,	,	PUNCT
inlawrev-2815	162	15	these	these	DET
inlawrev-2815	162	16	three	three	NUM
inlawrev-2815	162	17	methods	method	NOUN
inlawrev-2815	162	18	would	would	AUX
inlawrev-2815	162	19	produce	produce	VERB
inlawrev-2815	162	20	identical	identical	ADJ
inlawrev-2815	162	21	valuations	valuation	NOUN
inlawrev-2815	162	22	.	.	PUNCT
inlawrev-2815	163	1	however	however	ADV
inlawrev-2815	163	2	,	,	PUNCT
inlawrev-2815	163	3	in	in	ADP
inlawrev-2815	163	4	the	the	DET
inlawrev-2815	163	5	real	real	ADJ
inlawrev-2815	163	6	world	world	NOUN
inlawrev-2815	163	7	markets	market	NOUN
inlawrev-2815	163	8	are	be	AUX
inlawrev-2815	163	9	not	not	PART
inlawrev-2815	163	10	perfect	perfect	ADJ
inlawrev-2815	163	11	,	,	PUNCT
inlawrev-2815	163	12	and	and	CCONJ
inlawrev-2815	163	13	actual	actual	ADJ
inlawrev-2815	163	14	data	datum	NOUN
inlawrev-2815	163	15	may	may	AUX
inlawrev-2815	163	16	be	be	AUX
inlawrev-2815	163	17	unavailable	unavailable	ADJ
inlawrev-2815	163	18	for	for	ADP
inlawrev-2815	163	19	purposes	purpose	NOUN
inlawrev-2815	163	20	of	of	ADP
inlawrev-2815	163	21	computation	computation	NOUN
inlawrev-2815	163	22	under	under	ADP
inlawrev-2815	163	23	the	the	DET
inlawrev-2815	163	24	market	market	NOUN
inlawrev-2815	163	25	comparison	comparison	NOUN
inlawrev-2815	163	26	or	or	CCONJ
inlawrev-2815	163	27	income	income	NOUN
inlawrev-2815	163	28	approach	approach	NOUN
inlawrev-2815	163	29	.	.	PUNCT
inlawrev-2815	164	1	thus	thus	ADV
inlawrev-2815	164	2	,	,	PUNCT
inlawrev-2815	164	3	in	in	ADP
inlawrev-2815	164	4	arriving	arrive	VERB
inlawrev-2815	164	5	at	at	ADP
inlawrev-2815	164	6	a	a	DET
inlawrev-2815	164	7	single	single	ADJ
inlawrev-2815	164	8	value	value	NOUN
inlawrev-2815	164	9	the	the	DET
inlawrev-2815	164	10	appraiser	appraiser	NOUN
inlawrev-2815	164	11	may	may	AUX
inlawrev-2815	164	12	have	have	VERB
inlawrev-2815	164	13	to	to	PART
inlawrev-2815	164	14	harmonize	harmonize	VERB
inlawrev-2815	164	15	different	different	ADJ
inlawrev-2815	164	16	estimates	estimate	NOUN
inlawrev-2815	164	17	produced	produce	VERB
inlawrev-2815	164	18	by	by	ADP
inlawrev-2815	164	19	the	the	DET
inlawrev-2815	164	20	three	three	NUM
inlawrev-2815	164	21	methods	method	NOUN
inlawrev-2815	164	22	or	or	CCONJ
inlawrev-2815	164	23	may	may	AUX
inlawrev-2815	164	24	have	have	VERB
inlawrev-2815	164	25	to	to	PART
inlawrev-2815	164	26	rely	rely	VERB
inlawrev-2815	164	27	on	on	ADP
inlawrev-2815	164	28	less	less	ADJ
inlawrev-2815	164	29	than	than	ADP
inlawrev-2815	164	30	all	all	DET
inlawrev-2815	164	31	three	three	NUM
inlawrev-2815	164	32	.	.	PUNCT
inlawrev-2815	165	1	note	note	NOUN
inlawrev-2815	165	2	,	,	PUNCT
inlawrev-2815	165	3	tax	tax	NOUN
inlawrev-2815	165	4	assessments	assessment	NOUN
inlawrev-2815	165	5	of	of	ADP
inlawrev-2815	165	6	real	real	ADJ
inlawrev-2815	165	7	property	property	NOUN
inlawrev-2815	165	8	:	:	PUNCT
inlawrev-2815	165	9	a	a	DET
inlawrev-2815	165	10	proposal	proposal	NOUN
inlawrev-2815	165	11	for	for	ADP
inlawrev-2815	165	12	legislative	legislative	ADJ
inlawrev-2815	165	13	reform	reform	NOUN
inlawrev-2815	165	14	,	,	PUNCT
inlawrev-2815	165	15	68	68	NUM
inlawrev-2815	165	16	yale	yale	PROPN
inlawrev-2815	165	17	l.j	l.j	PROPN
inlawrev-2815	165	18	.	.	PROPN
inlawrev-2815	165	19	335	335	NUM
inlawrev-2815	165	20	,	,	PUNCT
inlawrev-2815	165	21	344	344	NUM
inlawrev-2815	165	22	-	-	SYM
inlawrev-2815	165	23	45	45	NUM
inlawrev-2815	165	24	(	(	PUNCT
inlawrev-2815	165	25	1958	1958	NUM
inlawrev-2815	165	26	)	)	PUNCT
inlawrev-2815	166	1	[	[	X
inlawrev-2815	166	2	hereinafter	hereinafter	NOUN
inlawrev-2815	166	3	note	note	NOUN
inlawrev-2815	166	4	,	,	PUNCT
inlawrev-2815	166	5	tax	tax	NOUN
inlawrev-2815	166	6	assessments	assessment	NOUN
inlawrev-2815	166	7	]	]	PUNCT
inlawrev-2815	166	8	.	.	PUNCT
inlawrev-2815	167	1	24	24	NUM
inlawrev-2815	167	2	.	.	PUNCT
inlawrev-2815	167	3	w.	w.	PROPN
inlawrev-2815	167	4	newhouse	newhouse	PROPN
inlawrev-2815	167	5	,	,	PUNCT
inlawrev-2815	167	6	constitutional	constitutional	ADJ
inlawrev-2815	167	7	uniformity	uniformity	NOUN
inlawrev-2815	167	8	and	and	CCONJ
inlawrev-2815	167	9	equality	equality	NOUN
inlawrev-2815	167	10	in	in	ADP
inlawrev-2815	167	11	state	state	NOUN
inlawrev-2815	167	12	taxation	taxation	NOUN
inlawrev-2815	167	13	(	(	PUNCT
inlawrev-2815	167	14	2d	2d	NUM
inlawrev-2815	167	15	ed	ed	NOUN
inlawrev-2815	167	16	.	.	PROPN
inlawrev-2815	167	17	1984	1984	NUM
inlawrev-2815	167	18	)	)	PUNCT
inlawrev-2815	167	19	.	.	PUNCT
inlawrev-2815	168	1	454	454	NUM
inlawrev-2815	168	2	indiana	indiana	PROPN
inlawrev-2815	168	3	law	law	PROPN
inlawrev-2815	168	4	review	review	NOUN
inlawrev-2815	168	5	[	[	X
inlawrev-2815	168	6	vol	vol	NOUN
inlawrev-2815	168	7	.	.	PUNCT
inlawrev-2815	168	8	22:449	22:449	PROPN
inlawrev-2815	169	1	the	the	DET
inlawrev-2815	169	2	general	general	ADJ
inlawrev-2815	169	3	assembly	assembly	NOUN
inlawrev-2815	169	4	shall	shall	AUX
inlawrev-2815	169	5	provide	provide	VERB
inlawrev-2815	169	6	,	,	PUNCT
inlawrev-2815	169	7	by	by	ADP
inlawrev-2815	169	8	law	law	NOUN
inlawrev-2815	169	9	,	,	PUNCT
inlawrev-2815	169	10	for	for	ADP
inlawrev-2815	169	11	a	a	DET
inlawrev-2815	169	12	uniform	uniform	ADJ
inlawrev-2815	169	13	and	and	CCONJ
inlawrev-2815	169	14	equal	equal	ADJ
inlawrev-2815	169	15	rate	rate	NOUN
inlawrev-2815	169	16	of	of	ADP
inlawrev-2815	169	17	property	property	NOUN
inlawrev-2815	169	18	assessment	assessment	NOUN
inlawrev-2815	169	19	and	and	CCONJ
inlawrev-2815	169	20	taxation	taxation	NOUN
inlawrev-2815	169	21	and	and	CCONJ
inlawrev-2815	169	22	shall	shall	AUX
inlawrev-2815	169	23	prescribe	prescribe	VERB
inlawrev-2815	169	24	regulations	regulation	NOUN
inlawrev-2815	169	25	to	to	PART
inlawrev-2815	169	26	secure	secure	VERB
inlawrev-2815	169	27	a	a	DET
inlawrev-2815	169	28	just	just	ADJ
inlawrev-2815	169	29	valuation	valuation	NOUN
inlawrev-2815	169	30	for	for	ADP
inlawrev-2815	169	31	taxation	taxation	NOUN
inlawrev-2815	169	32	of	of	ADP
inlawrev-2815	169	33	all	all	DET
inlawrev-2815	169	34	property	property	NOUN
inlawrev-2815	169	35	,	,	PUNCT
inlawrev-2815	169	36	both	both	CCONJ
inlawrev-2815	169	37	real	real	ADJ
inlawrev-2815	169	38	and	and	CCONJ
inlawrev-2815	169	39	personal	personal	ADJ
inlawrev-2815	169	40	.	.	PUNCT
inlawrev-2815	169	41	^^	^^	PUNCT
inlawrev-2815	170	1	on	on	ADP
inlawrev-2815	170	2	the	the	DET
inlawrev-2815	170	3	basis	basis	NOUN
inlawrev-2815	170	4	of	of	ADP
inlawrev-2815	170	5	its	its	PRON
inlawrev-2815	170	6	constitution	constitution	NOUN
inlawrev-2815	170	7	,	,	PUNCT
inlawrev-2815	170	8	indiana	indiana	PROPN
inlawrev-2815	170	9	is	be	AUX
inlawrev-2815	170	10	ranked	rank	VERB
inlawrev-2815	170	11	among	among	ADP
inlawrev-2815	170	12	the	the	DET
inlawrev-2815	170	13	fourteen	fourteen	NUM
inlawrev-2815	170	14	most	most	ADV
inlawrev-2815	170	15	restrictive	restrictive	ADJ
inlawrev-2815	170	16	states	state	NOUN
inlawrev-2815	170	17	in	in	ADP
inlawrev-2815	170	18	this	this	DET
inlawrev-2815	170	19	study	study	NOUN
inlawrev-2815	170	20	,	,	PUNCT
inlawrev-2815	170	21	and	and	CCONJ
inlawrev-2815	170	22	it	it	PRON
inlawrev-2815	170	23	appears	appear	VERB
inlawrev-2815	170	24	that	that	SCONJ
inlawrev-2815	170	25	it	it	PRON
inlawrev-2815	170	26	is	be	AUX
inlawrev-2815	170	27	only	only	ADV
inlawrev-2815	170	28	the	the	DET
inlawrev-2815	170	29	specific	specific	ADJ
inlawrev-2815	170	30	authorization	authorization	NOUN
inlawrev-2815	170	31	to	to	ADP
inlawrev-2815	170	32	the	the	DET
inlawrev-2815	170	33	general	general	ADJ
inlawrev-2815	170	34	assembly	assembly	NOUN
inlawrev-2815	170	35	to	to	PART
inlawrev-2815	170	36	exempt	exempt	VERB
inlawrev-2815	170	37	intangible	intangible	ADJ
inlawrev-2815	170	38	property	property	NOUN
inlawrev-2815	170	39	that	that	PRON
inlawrev-2815	170	40	prevents	prevent	VERB
inlawrev-2815	170	41	indiana	indiana	PROPN
inlawrev-2815	170	42	's	's	PART
inlawrev-2815	170	43	constitution	constitution	NOUN
inlawrev-2815	170	44	from	from	ADP
inlawrev-2815	170	45	being	be	AUX
inlawrev-2815	170	46	assigned	assign	VERB
inlawrev-2815	170	47	to	to	ADP
inlawrev-2815	170	48	the	the	DET
inlawrev-2815	170	49	most	most	ADV
inlawrev-2815	170	50	restrictive	restrictive	ADJ
inlawrev-2815	170	51	end	end	NOUN
inlawrev-2815	170	52	of	of	ADP
inlawrev-2815	170	53	the	the	DET
inlawrev-2815	170	54	scale.^^	scale.^^	NOUN
inlawrev-2815	170	55	with	with	ADP
inlawrev-2815	170	56	a	a	DET
inlawrev-2815	170	57	few	few	ADJ
inlawrev-2815	170	58	exceptions	exception	NOUN
inlawrev-2815	170	59	,	,	PUNCT
inlawrev-2815	170	60	^^	^^	PUNCT
inlawrev-2815	170	61	the	the	DET
inlawrev-2815	170	62	indiana	indiana	PROPN
inlawrev-2815	170	63	courts	court	NOUN
inlawrev-2815	170	64	have	have	AUX
inlawrev-2815	170	65	applied	apply	VERB
inlawrev-2815	170	66	the	the	DET
inlawrev-2815	170	67	uniformity	uniformity	NOUN
inlawrev-2815	170	68	clause	clause	NOUN
inlawrev-2815	170	69	of	of	ADP
inlawrev-2815	170	70	the	the	DET
inlawrev-2815	170	71	indiana	indiana	PROPN
inlawrev-2815	170	72	constitution	constitution	PROPN
inlawrev-2815	170	73	as	as	ADV
inlawrev-2815	170	74	strictly	strictly	ADV
inlawrev-2815	170	75	as	as	SCONJ
inlawrev-2815	170	76	professor	professor	PROPN
inlawrev-2815	170	77	newhouse	newhouse	PROPN
inlawrev-2815	170	78	's	's	PART
inlawrev-2815	170	79	study	study	NOUN
inlawrev-2815	170	80	predicts	predict	NOUN
inlawrev-2815	170	81	.	.	PUNCT
inlawrev-2815	171	1	over	over	ADP
inlawrev-2815	171	2	the	the	DET
inlawrev-2815	171	3	years	year	NOUN
inlawrev-2815	171	4	,	,	PUNCT
inlawrev-2815	171	5	several	several	ADJ
inlawrev-2815	171	6	statutes,^^	statutes,^^	NOUN
inlawrev-2815	171	7	regulations,^^	regulations,^^	NOUN
inlawrev-2815	171	8	and	and	CCONJ
inlawrev-2815	171	9	informal	informal	ADJ
inlawrev-2815	171	10	assessment	assessment	NOUN
inlawrev-2815	171	11	policies^	policies^	PROPN
inlawrev-2815	171	12	°	°	PROPN
inlawrev-2815	171	13	have	have	AUX
inlawrev-2815	171	14	been	be	AUX
inlawrev-2815	171	15	struck	strike	VERB
inlawrev-2815	171	16	down	down	ADP
inlawrev-2815	171	17	as	as	ADP
inlawrev-2815	171	18	violating	violate	VERB
inlawrev-2815	171	19	the	the	DET
inlawrev-2815	171	20	constitution	constitution	NOUN
inlawrev-2815	171	21	's	's	PART
inlawrev-2815	171	22	requirement	requirement	NOUN
inlawrev-2815	171	23	for	for	ADP
inlawrev-2815	171	24	uniformity	uniformity	NOUN
inlawrev-2815	171	25	,	,	PUNCT
inlawrev-2815	171	26	equality	equality	NOUN
inlawrev-2815	171	27	,	,	PUNCT
inlawrev-2815	171	28	and	and	CCONJ
inlawrev-2815	171	29	just	just	ADV
inlawrev-2815	171	30	valuation	valuation	NOUN
inlawrev-2815	171	31	.	.	PUNCT
inlawrev-2815	172	1	the	the	DET
inlawrev-2815	172	2	general	general	ADJ
inlawrev-2815	172	3	assembly	assembly	NOUN
inlawrev-2815	172	4	has	have	AUX
inlawrev-2815	172	5	chosen	choose	VERB
inlawrev-2815	172	6	to	to	PART
inlawrev-2815	172	7	implement	implement	VERB
inlawrev-2815	172	8	the	the	DET
inlawrev-2815	172	9	constitutional	constitutional	ADJ
inlawrev-2815	172	10	mandate	mandate	NOUN
inlawrev-2815	172	11	to	to	PART
inlawrev-2815	172	12	prescribe	prescribe	VERB
inlawrev-2815	172	13	regulations	regulation	NOUN
inlawrev-2815	172	14	for	for	ADP
inlawrev-2815	172	15	the	the	DET
inlawrev-2815	172	16	just	just	ADJ
inlawrev-2815	172	17	valuation	valuation	NOUN
inlawrev-2815	172	18	of	of	ADP
inlawrev-2815	172	19	property	property	NOUN
inlawrev-2815	172	20	by	by	ADP
inlawrev-2815	172	21	25	25	NUM
inlawrev-2815	172	22	.	.	PUNCT
inlawrev-2815	173	1	ind	ind	PROPN
inlawrev-2815	173	2	.	.	PUNCT
inlawrev-2815	174	1	const	const	PROPN
inlawrev-2815	174	2	,	,	PUNCT
inlawrev-2815	174	3	art	art	NOUN
inlawrev-2815	174	4	.	.	PUNCT
inlawrev-2815	175	1	x	x	X
inlawrev-2815	175	2	,	,	PUNCT
inlawrev-2815	175	3	§	§	NOUN
inlawrev-2815	175	4	1	1	NUM
inlawrev-2815	175	5	.	.	PUNCT
inlawrev-2815	176	1	this	this	DET
inlawrev-2815	176	2	section	section	NOUN
inlawrev-2815	176	3	also	also	ADV
inlawrev-2815	176	4	permits	permit	VERB
inlawrev-2815	176	5	the	the	DET
inlawrev-2815	176	6	indiana	indiana	PROPN
inlawrev-2815	176	7	general	general	PROPN
inlawrev-2815	176	8	assembly	assembly	PROPN
inlawrev-2815	176	9	to	to	PART
inlawrev-2815	176	10	exempt	exempt	VERB
inlawrev-2815	176	11	the	the	DET
inlawrev-2815	176	12	following	follow	VERB
inlawrev-2815	176	13	classes	class	NOUN
inlawrev-2815	176	14	of	of	ADP
inlawrev-2815	176	15	property	property	NOUN
inlawrev-2815	176	16	:	:	PUNCT
inlawrev-2815	176	17	(	(	PUNCT
inlawrev-2815	176	18	1	1	X
inlawrev-2815	176	19	)	)	PUNCT
inlawrev-2815	176	20	property	property	NOUN
inlawrev-2815	176	21	being	be	AUX
inlawrev-2815	176	22	used	use	VERB
inlawrev-2815	176	23	for	for	ADP
inlawrev-2815	176	24	municipal	municipal	ADJ
inlawrev-2815	176	25	,	,	PUNCT
inlawrev-2815	176	26	educational	educational	ADJ
inlawrev-2815	176	27	,	,	PUNCT
inlawrev-2815	176	28	literary	literary	ADJ
inlawrev-2815	176	29	,	,	PUNCT
inlawrev-2815	176	30	scientific	scientific	ADJ
inlawrev-2815	176	31	,	,	PUNCT
inlawrev-2815	176	32	religious	religious	ADJ
inlawrev-2815	176	33	or	or	CCONJ
inlawrev-2815	176	34	charitable	charitable	ADJ
inlawrev-2815	176	35	purposes	purpose	NOUN
inlawrev-2815	176	36	;	;	PUNCT
inlawrev-2815	176	37	(	(	PUNCT
inlawrev-2815	176	38	2	2	X
inlawrev-2815	176	39	)	)	PUNCT
inlawrev-2815	176	40	tangible	tangible	ADJ
inlawrev-2815	176	41	personal	personal	ADJ
inlawrev-2815	176	42	property	property	NOUN
inlawrev-2815	176	43	other	other	ADJ
inlawrev-2815	176	44	than	than	ADP
inlawrev-2815	176	45	property	property	NOUN
inlawrev-2815	176	46	being	be	AUX
inlawrev-2815	176	47	held	hold	VERB
inlawrev-2815	176	48	for	for	ADP
inlawrev-2815	176	49	sale	sale	NOUN
inlawrev-2815	176	50	in	in	ADP
inlawrev-2815	176	51	the	the	DET
inlawrev-2815	176	52	ordinary	ordinary	ADJ
inlawrev-2815	176	53	course	course	NOUN
inlawrev-2815	176	54	of	of	ADP
inlawrev-2815	176	55	a	a	DET
inlawrev-2815	176	56	trade	trade	NOUN
inlawrev-2815	176	57	or	or	CCONJ
inlawrev-2815	176	58	business	business	NOUN
inlawrev-2815	176	59	,	,	PUNCT
inlawrev-2815	176	60	property	property	NOUN
inlawrev-2815	176	61	being	be	AUX
inlawrev-2815	176	62	held	hold	VERB
inlawrev-2815	176	63	,	,	PUNCT
inlawrev-2815	176	64	used	use	VERB
inlawrev-2815	176	65	,	,	PUNCT
inlawrev-2815	176	66	or	or	CCONJ
inlawrev-2815	176	67	consumed	consume	VERB
inlawrev-2815	176	68	in	in	ADP
inlawrev-2815	176	69	connection	connection	NOUN
inlawrev-2815	176	70	with	with	ADP
inlawrev-2815	176	71	the	the	DET
inlawrev-2815	176	72	production	production	NOUN
inlawrev-2815	176	73	of	of	ADP
inlawrev-2815	176	74	income	income	NOUN
inlawrev-2815	176	75	,	,	PUNCT
inlawrev-2815	176	76	or	or	CCONJ
inlawrev-2815	176	77	property	property	NOUN
inlawrev-2815	176	78	being	be	AUX
inlawrev-2815	176	79	held	hold	VERB
inlawrev-2815	176	80	as	as	ADP
inlawrev-2815	176	81	an	an	DET
inlawrev-2815	176	82	investment	investment	NOUN
inlawrev-2815	176	83	;	;	PUNCT
inlawrev-2815	176	84	(	(	PUNCT
inlawrev-2815	176	85	3	3	X
inlawrev-2815	176	86	)	)	PUNCT
inlawrev-2815	176	87	intangible	intangible	ADJ
inlawrev-2815	176	88	personal	personal	ADJ
inlawrev-2815	176	89	property	property	NOUN
inlawrev-2815	176	90	.	.	PUNCT
inlawrev-2815	177	1	i	i	PRON
inlawrev-2815	177	2	d.	d.	PROPN
inlawrev-2815	177	3	motor	motor	NOUN
inlawrev-2815	177	4	vehicles	vehicle	NOUN
inlawrev-2815	177	5	,	,	PUNCT
inlawrev-2815	177	6	mobile	mobile	ADJ
inlawrev-2815	177	7	homes	home	NOUN
inlawrev-2815	177	8	,	,	PUNCT
inlawrev-2815	177	9	airplanes	airplane	NOUN
inlawrev-2815	177	10	,	,	PUNCT
inlawrev-2815	177	11	boats	boat	NOUN
inlawrev-2815	177	12	,	,	PUNCT
inlawrev-2815	177	13	trailers	trailer	NOUN
inlawrev-2815	177	14	,	,	PUNCT
inlawrev-2815	177	15	and	and	CCONJ
inlawrev-2815	177	16	similar	similar	ADJ
inlawrev-2815	177	17	property	property	NOUN
inlawrev-2815	177	18	may	may	AUX
inlawrev-2815	177	19	also	also	ADV
inlawrev-2815	177	20	be	be	AUX
inlawrev-2815	177	21	exempted	exempt	VERB
inlawrev-2815	177	22	if	if	SCONJ
inlawrev-2815	177	23	an	an	DET
inlawrev-2815	177	24	excise	excise	NOUN
inlawrev-2815	177	25	tax	tax	NOUN
inlawrev-2815	177	26	is	be	AUX
inlawrev-2815	177	27	imposed	impose	VERB
inlawrev-2815	177	28	on	on	ADP
inlawrev-2815	177	29	such	such	ADJ
inlawrev-2815	177	30	property	property	NOUN
inlawrev-2815	177	31	instead	instead	ADV
inlawrev-2815	177	32	.	.	PUNCT
inlawrev-2815	178	1	i	i	PRON
inlawrev-2815	178	2	d.	d.	PROPN
inlawrev-2815	178	3	26	26	NUM
inlawrev-2815	178	4	.	.	PUNCT
inlawrev-2815	178	5	w.	w.	PROPN
inlawrev-2815	178	6	newhouse	newhouse	PROPN
inlawrev-2815	178	7	,	,	PUNCT
inlawrev-2815	178	8	supra	supra	PROPN
inlawrev-2815	178	9	note	note	NOUN
inlawrev-2815	178	10	24	24	NUM
inlawrev-2815	178	11	,	,	PUNCT
inlawrev-2815	178	12	at	at	ADP
inlawrev-2815	178	13	475	475	NUM
inlawrev-2815	178	14	-	-	SYM
inlawrev-2815	178	15	504	504	NUM
inlawrev-2815	178	16	,	,	PUNCT
inlawrev-2815	178	17	1902	1902	NUM
inlawrev-2815	178	18	(	(	PUNCT
inlawrev-2815	178	19	1984	1984	NUM
inlawrev-2815	178	20	)	)	PUNCT
inlawrev-2815	178	21	.	.	PUNCT
inlawrev-2815	179	1	27	27	NUM
inlawrev-2815	179	2	.	.	X
inlawrev-2815	180	1	see	see	VERB
inlawrev-2815	180	2	,	,	PUNCT
inlawrev-2815	180	3	e.g.	e.g.	ADV
inlawrev-2815	180	4	,	,	PUNCT
inlawrev-2815	180	5	lutz	lutz	PROPN
inlawrev-2815	180	6	v.	v.	PROPN
inlawrev-2815	180	7	arnold	arnold	PROPN
inlawrev-2815	180	8	,	,	PUNCT
inlawrev-2815	180	9	208	208	NUM
inlawrev-2815	180	10	ind	ind	NOUN
inlawrev-2815	180	11	.	.	PUNCT
inlawrev-2815	181	1	480	480	NUM
inlawrev-2815	181	2	,	,	PUNCT
inlawrev-2815	181	3	512	512	NUM
inlawrev-2815	181	4	-	-	SYM
inlawrev-2815	181	5	20	20	NUM
inlawrev-2815	181	6	,	,	PUNCT
inlawrev-2815	181	7	193	193	NUM
inlawrev-2815	181	8	n.e	n.e	NOUN
inlawrev-2815	181	9	.	.	PROPN
inlawrev-2815	181	10	840	840	NUM
inlawrev-2815	181	11	(	(	PUNCT
inlawrev-2815	181	12	1935	1935	NUM
inlawrev-2815	181	13	)	)	PUNCT
inlawrev-2815	181	14	(	(	PUNCT
inlawrev-2815	181	15	treanor	treanor	PROPN
inlawrev-2815	181	16	,	,	PUNCT
inlawrev-2815	181	17	c.	c.	PROPN
inlawrev-2815	181	18	j.	j.	PROPN
inlawrev-2815	181	19	,	,	PUNCT
inlawrev-2815	181	20	concurring	concur	VERB
inlawrev-2815	181	21	)	)	PUNCT
inlawrev-2815	181	22	(	(	PUNCT
inlawrev-2815	181	23	the	the	DET
inlawrev-2815	181	24	concurring	concur	VERB
inlawrev-2815	181	25	opinion	opinion	NOUN
inlawrev-2815	181	26	was	be	AUX
inlawrev-2815	181	27	filed	file	VERB
inlawrev-2815	181	28	later	later	ADV
inlawrev-2815	181	29	arid	arid	PROPN
inlawrev-2815	181	30	appears	appear	VERB
inlawrev-2815	181	31	in	in	ADP
inlawrev-2815	181	32	a	a	DET
inlawrev-2815	181	33	different	different	ADJ
inlawrev-2815	181	34	volume	volume	NOUN
inlawrev-2815	181	35	of	of	ADP
inlawrev-2815	181	36	the	the	DET
inlawrev-2815	181	37	north	north	ADJ
inlawrev-2815	181	38	eastern	eastern	ADJ
inlawrev-2815	181	39	reporter	reporter	NOUN
inlawrev-2815	181	40	at	at	ADP
inlawrev-2815	181	41	1	1	NUM
inlawrev-2815	181	42	%	%	NOUN
inlawrev-2815	181	43	n.e	n.e	PROPN
inlawrev-2815	181	44	.	.	PROPN
inlawrev-2815	181	45	702	702	NUM
inlawrev-2815	181	46	(	(	PUNCT
inlawrev-2815	181	47	1935	1935	NUM
inlawrev-2815	181	48	)	)	PUNCT
inlawrev-2815	181	49	)	)	PUNCT
inlawrev-2815	181	50	.	.	PUNCT
inlawrev-2815	182	1	28	28	NUM
inlawrev-2815	182	2	.	.	PUNCT
inlawrev-2815	182	3	see	see	VERB
inlawrev-2815	182	4	huie	huie	NOUN
inlawrev-2815	182	5	v.	v.	ADP
inlawrev-2815	182	6	private	private	ADJ
inlawrev-2815	182	7	truck	truck	NOUN
inlawrev-2815	182	8	council	council	PROPN
inlawrev-2815	182	9	,	,	PUNCT
inlawrev-2815	182	10	inc	inc	PROPN
inlawrev-2815	182	11	.	.	PROPN
inlawrev-2815	182	12	,	,	PUNCT
inlawrev-2815	182	13	466	466	NUM
inlawrev-2815	182	14	n.e.2d	n.e.2d	NOUN
inlawrev-2815	182	15	435	435	NUM
inlawrev-2815	182	16	(	(	PUNCT
inlawrev-2815	182	17	ind	ind	NOUN
inlawrev-2815	182	18	.	.	NOUN
inlawrev-2815	182	19	1984	1984	NUM
inlawrev-2815	182	20	)	)	PUNCT
inlawrev-2815	182	21	(	(	PUNCT
inlawrev-2815	182	22	taxation	taxation	NOUN
inlawrev-2815	182	23	of	of	ADP
inlawrev-2815	182	24	indefinite	indefinite	ADJ
inlawrev-2815	182	25	situs	situs	PROPN
inlawrev-2815	182	26	property	property	NOUN
inlawrev-2815	182	27	of	of	ADP
inlawrev-2815	182	28	interstate	interstate	ADJ
inlawrev-2815	182	29	motor	motor	NOUN
inlawrev-2815	182	30	carriers	carrier	NOUN
inlawrev-2815	182	31	)	)	PUNCT
inlawrev-2815	182	32	;	;	PUNCT
inlawrev-2815	182	33	wright	wright	PROPN
inlawrev-2815	182	34	v.	v.	ADP
inlawrev-2815	182	35	steers	steer	NOUN
inlawrev-2815	182	36	,	,	PUNCT
inlawrev-2815	182	37	242	242	NUM
inlawrev-2815	182	38	ind	ind	NOUN
inlawrev-2815	182	39	.	.	PUNCT
inlawrev-2815	183	1	582	582	NUM
inlawrev-2815	183	2	,	,	PUNCT
inlawrev-2815	183	3	179	179	NUM
inlawrev-2815	183	4	n.e.2d	n.e.2d	NOUN
inlawrev-2815	183	5	721	721	NUM
inlawrev-2815	183	6	(	(	PUNCT
inlawrev-2815	183	7	1962	1962	NUM
inlawrev-2815	183	8	)	)	PUNCT
inlawrev-2815	183	9	(	(	PUNCT
inlawrev-2815	183	10	exemption	exemption	NOUN
inlawrev-2815	183	11	for	for	ADP
inlawrev-2815	183	12	motor	motor	NOUN
inlawrev-2815	183	13	vehicles	vehicle	NOUN
inlawrev-2815	183	14	)	)	PUNCT
inlawrev-2815	183	15	;	;	PUNCT
inlawrev-2815	183	16	finney	finney	PROPN
inlawrev-2815	183	17	v.	v.	PROPN
inlawrev-2815	183	18	johnson	johnson	PROPN
inlawrev-2815	183	19	,	,	PUNCT
inlawrev-2815	183	20	242	242	NUM
inlawrev-2815	183	21	ind	ind	NOUN
inlawrev-2815	183	22	.	.	PUNCT
inlawrev-2815	184	1	465	465	NUM
inlawrev-2815	184	2	,	,	PUNCT
inlawrev-2815	184	3	179	179	NUM
inlawrev-2815	184	4	n.e.2d	n.e.2d	NOUN
inlawrev-2815	184	5	718	718	NUM
inlawrev-2815	184	6	(	(	PUNCT
inlawrev-2815	184	7	1962	1962	NUM
inlawrev-2815	184	8	)	)	PUNCT
inlawrev-2815	184	9	(	(	PUNCT
inlawrev-2815	184	10	formula	formula	NOUN
inlawrev-2815	184	11	method	method	NOUN
inlawrev-2815	184	12	for	for	ADP
inlawrev-2815	184	13	valuing	value	VERB
inlawrev-2815	184	14	household	household	NOUN
inlawrev-2815	184	15	goods	good	NOUN
inlawrev-2815	184	16	)	)	PUNCT
inlawrev-2815	184	17	.	.	PUNCT
inlawrev-2815	185	1	29	29	NUM
inlawrev-2815	185	2	.	.	PUNCT
inlawrev-2815	186	1	state	state	PROPN
inlawrev-2815	186	2	bd	bd	PROPN
inlawrev-2815	186	3	.	.	PROPN
inlawrev-2815	186	4	of	of	ADP
inlawrev-2815	186	5	tax	tax	NOUN
inlawrev-2815	186	6	comm'rs	comm'rs	PROPN
inlawrev-2815	186	7	v.	v.	PROPN
inlawrev-2815	186	8	polygram	polygram	PROPN
inlawrev-2815	186	9	records	records	PROPN
inlawrev-2815	186	10	,	,	PUNCT
inlawrev-2815	186	11	inc	inc	PROPN
inlawrev-2815	186	12	.	.	PROPN
inlawrev-2815	186	13	,	,	PUNCT
inlawrev-2815	186	14	487	487	NUM
inlawrev-2815	186	15	n.e.2d	n.e.2d	NOUN
inlawrev-2815	186	16	444	444	NUM
inlawrev-2815	186	17	(	(	PUNCT
inlawrev-2815	186	18	ind	ind	NOUN
inlawrev-2815	186	19	.	.	PUNCT
inlawrev-2815	187	1	ct	ct	PROPN
inlawrev-2815	187	2	.	.	PUNCT
inlawrev-2815	188	1	app	app	PROPN
inlawrev-2815	188	2	.	.	PROPN
inlawrev-2815	188	3	1985	1985	NUM
inlawrev-2815	188	4	)	)	PUNCT
inlawrev-2815	188	5	(	(	PUNCT
inlawrev-2815	188	6	treatment	treatment	NOUN
inlawrev-2815	188	7	of	of	ADP
inlawrev-2815	188	8	accrued	accrue	VERB
inlawrev-2815	188	9	royalties	royalty	NOUN
inlawrev-2815	188	10	in	in	ADP
inlawrev-2815	188	11	valuation	valuation	NOUN
inlawrev-2815	188	12	of	of	ADP
inlawrev-2815	188	13	musical	musical	ADJ
inlawrev-2815	188	14	recording	recording	NOUN
inlawrev-2815	188	15	inventory	inventory	NOUN
inlawrev-2815	188	16	of	of	ADP
inlawrev-2815	188	17	record	record	NOUN
inlawrev-2815	188	18	distributor	distributor	NOUN
inlawrev-2815	188	19	)	)	PUNCT
inlawrev-2815	188	20	;	;	PUNCT
inlawrev-2815	188	21	state	state	PROPN
inlawrev-2815	188	22	bd	bd	PROPN
inlawrev-2815	188	23	.	.	PROPN
inlawrev-2815	188	24	of	of	ADP
inlawrev-2815	188	25	tax	tax	NOUN
inlawrev-2815	188	26	comm'rs	comm'rs	PROPN
inlawrev-2815	188	27	v.	v.	ADP
inlawrev-2815	188	28	pioneer	pioneer	PROPN
inlawrev-2815	188	29	hi	hi	VERB
inlawrev-2815	188	30	-	-	PUNCT
inlawrev-2815	188	31	bred	breed	VERB
inlawrev-2815	188	32	int'l	int'l	NOUN
inlawrev-2815	188	33	,	,	PUNCT
inlawrev-2815	188	34	inc	inc	PROPN
inlawrev-2815	188	35	.	.	PROPN
inlawrev-2815	188	36	,	,	PUNCT
inlawrev-2815	188	37	477	477	NUM
inlawrev-2815	188	38	n.e.2d	n.e.2d	NOUN
inlawrev-2815	188	39	939	939	NUM
inlawrev-2815	188	40	(	(	PUNCT
inlawrev-2815	188	41	ind	ind	NOUN
inlawrev-2815	188	42	.	.	PUNCT
inlawrev-2815	189	1	ct	ct	PROPN
inlawrev-2815	189	2	.	.	PUNCT
inlawrev-2815	190	1	app	app	PROPN
inlawrev-2815	190	2	.	.	PROPN
inlawrev-2815	190	3	1985	1985	NUM
inlawrev-2815	190	4	)	)	PUNCT
inlawrev-2815	191	1	(	(	PUNCT
inlawrev-2815	191	2	grain	grain	NOUN
inlawrev-2815	191	3	inventory	inventory	NOUN
inlawrev-2815	191	4	held	hold	VERB
inlawrev-2815	191	5	at	at	ADP
inlawrev-2815	191	6	different	different	ADJ
inlawrev-2815	191	7	levels	level	NOUN
inlawrev-2815	191	8	of	of	ADP
inlawrev-2815	191	9	trade	trade	NOUN
inlawrev-2815	191	10	)	)	PUNCT
inlawrev-2815	191	11	;	;	PUNCT
inlawrev-2815	191	12	mccloskey	mccloskey	PROPN
inlawrev-2815	191	13	v.	v.	PROPN
inlawrev-2815	191	14	state	state	PROPN
inlawrev-2815	191	15	bd	bd	PROPN
inlawrev-2815	191	16	.	.	PROPN
inlawrev-2815	191	17	of	of	ADP
inlawrev-2815	191	18	tax	tax	NOUN
inlawrev-2815	191	19	comm'rs	comm'rs	NOUN
inlawrev-2815	191	20	,	,	PUNCT
inlawrev-2815	191	21	cause	cause	VERB
inlawrev-2815	191	22	no	no	PRON
inlawrev-2815	191	23	.	.	NOUN
inlawrev-2815	192	1	37226	37226	NUM
inlawrev-2815	193	1	(	(	PUNCT
inlawrev-2815	193	2	hancock	hancock	PROPN
inlawrev-2815	193	3	circuit	circuit	PROPN
inlawrev-2815	193	4	court	court	PROPN
inlawrev-2815	193	5	,	,	PUNCT
inlawrev-2815	193	6	october	october	PROPN
inlawrev-2815	193	7	24	24	NUM
inlawrev-2815	193	8	,	,	PUNCT
inlawrev-2815	193	9	1977	1977	NUM
inlawrev-2815	193	10	)	)	PUNCT
inlawrev-2815	193	11	.	.	PUNCT
inlawrev-2815	194	1	30	30	NUM
inlawrev-2815	194	2	.	.	PUNCT
inlawrev-2815	195	1	harrington	harrington	PROPN
inlawrev-2815	195	2	v.	v.	ADP
inlawrev-2815	195	3	state	state	PROPN
inlawrev-2815	195	4	bd	bd	PROPN
inlawrev-2815	195	5	.	.	PROPN
inlawrev-2815	195	6	of	of	ADP
inlawrev-2815	195	7	tax	tax	NOUN
inlawrev-2815	195	8	comm'rs	comm'rs	NOUN
inlawrev-2815	195	9	,	,	PUNCT
inlawrev-2815	195	10	525	525	NUM
inlawrev-2815	195	11	n.e.2d	n.e.2d	NOUN
inlawrev-2815	195	12	360	360	NUM
inlawrev-2815	195	13	(	(	PUNCT
inlawrev-2815	195	14	ind	ind	NOUN
inlawrev-2815	195	15	.	.	PUNCT
inlawrev-2815	196	1	t.c	t.c	PROPN
inlawrev-2815	196	2	.	.	PROPN
inlawrev-2815	196	3	1988	1988	NUM
inlawrev-2815	196	4	)	)	PUNCT
inlawrev-2815	196	5	(	(	PUNCT
inlawrev-2815	196	6	boat	boat	NOUN
inlawrev-2815	196	7	marina	marina	PROPN
inlawrev-2815	196	8	assessment	assessment	PROPN
inlawrev-2815	196	9	)	)	PUNCT
inlawrev-2815	196	10	;	;	PUNCT
inlawrev-2815	196	11	meridian	meridian	PROPN
inlawrev-2815	196	12	hills	hill	NOUN
inlawrev-2815	196	13	country	country	NOUN
inlawrev-2815	196	14	club	club	NOUN
inlawrev-2815	196	15	v.	v.	ADP
inlawrev-2815	196	16	state	state	PROPN
inlawrev-2815	196	17	bd	bd	PROPN
inlawrev-2815	196	18	.	.	PROPN
inlawrev-2815	196	19	of	of	ADP
inlawrev-2815	196	20	tax	tax	NOUN
inlawrev-2815	196	21	comm'rs	comm'rs	NOUN
inlawrev-2815	196	22	,	,	PUNCT
inlawrev-2815	196	23	512	512	NUM
inlawrev-2815	196	24	n.e.2d	n.e.2d	NOUN
inlawrev-2815	196	25	911	911	NUM
inlawrev-2815	196	26	(	(	PUNCT
inlawrev-2815	196	27	ind	ind	NOUN
inlawrev-2815	196	28	.	.	PUNCT
inlawrev-2815	197	1	t.c	t.c	PROPN
inlawrev-2815	197	2	.	.	PROPN
inlawrev-2815	197	3	1987	1987	NUM
inlawrev-2815	197	4	)	)	PUNCT
inlawrev-2815	197	5	(	(	PUNCT
inlawrev-2815	197	6	golf	golf	NOUN
inlawrev-2815	197	7	course	course	NOUN
inlawrev-2815	197	8	assessment	assessment	NOUN
inlawrev-2815	197	9	)	)	PUNCT
inlawrev-2815	197	10	;	;	PUNCT
inlawrev-2815	197	11	indiana	indiana	PROPN
inlawrev-2815	197	12	state	state	PROPN
inlawrev-2815	197	13	bd	bd	PROPN
inlawrev-2815	197	14	.	.	PROPN
inlawrev-2815	197	15	of	of	ADP
inlawrev-2815	197	16	tax	tax	NOUN
inlawrev-2815	197	17	comm'rs	comm'rs	PROPN
inlawrev-2815	197	18	v.	v.	ADP
inlawrev-2815	197	19	lyon	lyon	PROPN
inlawrev-2815	197	20	&	&	CCONJ
inlawrev-2815	197	21	greenleaf	greenleaf	PROPN
inlawrev-2815	197	22	co.	co.	PROPN
inlawrev-2815	197	23	,	,	PUNCT
inlawrev-2815	197	24	172	172	NUM
inlawrev-2815	197	25	ind	ind	NOUN
inlawrev-2815	197	26	.	.	PUNCT
inlawrev-2815	198	1	app	app	PROPN
inlawrev-2815	198	2	.	.	PROPN
inlawrev-2815	198	3	272	272	NUM
inlawrev-2815	198	4	,	,	PUNCT
inlawrev-2815	198	5	359	359	NUM
inlawrev-2815	198	6	n.e.2d	n.e.2d	NOUN
inlawrev-2815	198	7	931	931	NUM
inlawrev-2815	198	8	(	(	PUNCT
inlawrev-2815	198	9	1977	1977	NUM
inlawrev-2815	198	10	)	)	PUNCT
inlawrev-2815	198	11	(	(	PUNCT
inlawrev-2815	198	12	fungible	fungible	ADJ
inlawrev-2815	198	13	grain	grain	NOUN
inlawrev-2815	198	14	inventory	inventory	NOUN
inlawrev-2815	198	15	taxed	tax	VERB
inlawrev-2815	198	16	at	at	ADP
inlawrev-2815	198	17	different	different	ADJ
inlawrev-2815	198	18	values	value	NOUN
inlawrev-2815	198	19	depending	depend	VERB
inlawrev-2815	198	20	on	on	ADP
inlawrev-2815	198	21	identity	identity	NOUN
inlawrev-2815	198	22	of	of	ADP
inlawrev-2815	198	23	owner	owner	NOUN
inlawrev-2815	198	24	)	)	PUNCT
inlawrev-2815	198	25	.	.	PUNCT
inlawrev-2815	199	1	1988	1988	NUM
inlawrev-2815	199	2	]	]	PUNCT
inlawrev-2815	199	3	tax	tax	NOUN
inlawrev-2815	199	4	policy	policy	NOUN
inlawrev-2815	199	5	455	455	NUM
inlawrev-2815	199	6	directing	direct	VERB
inlawrev-2815	199	7	the	the	DET
inlawrev-2815	199	8	state	state	NOUN
inlawrev-2815	199	9	board	board	NOUN
inlawrev-2815	199	10	to	to	PART
inlawrev-2815	199	11	promulgate	promulgate	VERB
inlawrev-2815	199	12	its	its	PRON
inlawrev-2815	199	13	own	own	ADJ
inlawrev-2815	199	14	administrative	administrative	ADJ
inlawrev-2815	199	15	regulations	regulation	NOUN
inlawrev-2815	199	16	for	for	ADP
inlawrev-2815	199	17	classifying	classify	VERB
inlawrev-2815	199	18	property	property	NOUN
inlawrev-2815	199	19	and	and	CCONJ
inlawrev-2815	199	20	determining	determine	VERB
inlawrev-2815	199	21	values.^	values.^	NOUN
inlawrev-2815	199	22	'	'	PART
inlawrev-2815	199	23	these	these	DET
inlawrev-2815	199	24	regulations	regulation	NOUN
inlawrev-2815	199	25	are	be	AUX
inlawrev-2815	199	26	the	the	DET
inlawrev-2815	199	27	basis	basis	NOUN
inlawrev-2815	199	28	for	for	ADP
inlawrev-2815	199	29	determining	determine	VERB
inlawrev-2815	199	30	"	"	PUNCT
inlawrev-2815	199	31	true	true	ADJ
inlawrev-2815	199	32	tax	tax	NOUN
inlawrev-2815	199	33	value	value	NOUN
inlawrev-2815	199	34	,	,	PUNCT
inlawrev-2815	199	35	"	"	PUNCT
inlawrev-2815	199	36	the	the	DET
inlawrev-2815	199	37	statutory	statutory	PROPN
inlawrev-2815	199	38	valuation	valuation	PROPN
inlawrev-2815	199	39	standard	standard	PROPN
inlawrev-2815	199	40	.	.	PUNCT
inlawrev-2815	199	41	^^	^^	PUNCT
inlawrev-2815	200	1	the	the	DET
inlawrev-2815	200	2	local	local	ADJ
inlawrev-2815	200	3	tax	tax	NOUN
inlawrev-2815	200	4	rates	rate	NOUN
inlawrev-2815	200	5	are	be	AUX
inlawrev-2815	200	6	applied	apply	VERB
inlawrev-2815	200	7	to	to	ADP
inlawrev-2815	200	8	the	the	DET
inlawrev-2815	200	9	property	property	NOUN
inlawrev-2815	200	10	's	's	PART
inlawrev-2815	200	11	'	'	PUNCT
inlawrev-2815	200	12	^assessed	^assessed	ADJ
inlawrev-2815	200	13	value	value	NOUN
inlawrev-2815	200	14	,	,	PUNCT
inlawrev-2815	200	15	"	"	PUNCT
inlawrev-2815	200	16	which	which	PRON
inlawrev-2815	200	17	is	be	AUX
inlawrev-2815	200	18	33	33	NUM
inlawrev-2815	200	19	1/3	1/3	NUM
inlawrev-2815	200	20	%	%	NOUN
inlawrev-2815	200	21	of	of	ADP
inlawrev-2815	200	22	its	its	PRON
inlawrev-2815	200	23	true	true	ADJ
inlawrev-2815	200	24	tax	tax	NOUN
inlawrev-2815	200	25	value	value	NOUN
inlawrev-2815	200	26	.	.	PUNCT
inlawrev-2815	200	27	"	"	PUNCT
inlawrev-2815	201	1	the	the	DET
inlawrev-2815	201	2	statutes	statute	NOUN
inlawrev-2815	201	3	require	require	VERB
inlawrev-2815	201	4	that	that	SCONJ
inlawrev-2815	201	5	the	the	DET
inlawrev-2815	201	6	state	state	PROPN
inlawrev-2815	201	7	board	board	NOUN
inlawrev-2815	201	8	's	's	PART
inlawrev-2815	201	9	regulations	regulation	NOUN
inlawrev-2815	201	10	base	base	VERB
inlawrev-2815	201	11	true	true	ADJ
inlawrev-2815	201	12	tax	tax	NOUN
inlawrev-2815	201	13	value	value	NOUN
inlawrev-2815	201	14	on	on	ADP
inlawrev-2815	201	15	certain	certain	ADJ
inlawrev-2815	201	16	enumerated	enumerate	VERB
inlawrev-2815	201	17	factors	factor	NOUN
inlawrev-2815	201	18	and	and	CCONJ
inlawrev-2815	201	19	'	'	PUNCT
inlawrev-2815	201	20	*	*	VERB
inlawrev-2815	201	21	any	any	DET
inlawrev-2815	201	22	other	other	ADJ
inlawrev-2815	201	23	factor	factor	NOUN
inlawrev-2815	201	24	the	the	DET
inlawrev-2815	201	25	board	board	NOUN
inlawrev-2815	201	26	determines	determine	VERB
inlawrev-2815	201	27	by	by	ADP
inlawrev-2815	201	28	rule	rule	NOUN
inlawrev-2815	201	29	is	be	AUX
inlawrev-2815	201	30	just	just	ADV
inlawrev-2815	201	31	and	and	CCONJ
inlawrev-2815	201	32	proper	proper	ADJ
inlawrev-2815	201	33	.	.	PUNCT
inlawrev-2815	202	1	"	"	PUNCT
inlawrev-2815	202	2	^"^	^"^	NOUN
inlawrev-2815	202	3	the	the	DET
inlawrev-2815	202	4	regulations	regulation	NOUN
inlawrev-2815	202	5	issued	issue	VERB
inlawrev-2815	202	6	by	by	ADP
inlawrev-2815	202	7	the	the	DET
inlawrev-2815	202	8	state	state	PROPN
inlawrev-2815	202	9	board	board	NOUN
inlawrev-2815	202	10	for	for	ADP
inlawrev-2815	202	11	assessment	assessment	NOUN
inlawrev-2815	202	12	of	of	ADP
inlawrev-2815	202	13	real	real	ADJ
inlawrev-2815	202	14	property	property	NOUN
inlawrev-2815	202	15	are	be	AUX
inlawrev-2815	202	16	sometimes	sometimes	ADV
inlawrev-2815	202	17	referred	refer	VERB
inlawrev-2815	202	18	to	to	ADP
inlawrev-2815	202	19	as	as	ADP
inlawrev-2815	202	20	regulation	regulation	NOUN
inlawrev-2815	202	21	17	17	NUM
inlawrev-2815	202	22	or	or	CCONJ
inlawrev-2815	202	23	as	as	ADP
inlawrev-2815	202	24	the	the	DET
inlawrev-2815	202	25	"	"	PUNCT
inlawrev-2815	202	26	real	real	ADJ
inlawrev-2815	202	27	property	property	NOUN
inlawrev-2815	202	28	assessment	assessment	NOUN
inlawrev-2815	202	29	manual	manual	NOUN
inlawrev-2815	202	30	.	.	PUNCT
inlawrev-2815	203	1	"	"	PUNCT
inlawrev-2815	203	2	^^	^^	PUNCT
inlawrev-2815	203	3	under	under	ADP
inlawrev-2815	203	4	regulation	regulation	NOUN
inlawrev-2815	203	5	17	17	NUM
inlawrev-2815	203	6	,	,	PUNCT
inlawrev-2815	203	7	the	the	DET
inlawrev-2815	203	8	true	true	ADJ
inlawrev-2815	203	9	tax	tax	NOUN
inlawrev-2815	203	10	value	value	NOUN
inlawrev-2815	203	11	of	of	ADP
inlawrev-2815	203	12	land	land	NOUN
inlawrev-2815	203	13	(	(	PUNCT
inlawrev-2815	203	14	other	other	ADJ
inlawrev-2815	203	15	than	than	ADP
inlawrev-2815	203	16	farm	farm	NOUN
inlawrev-2815	203	17	land	land	NOUN
inlawrev-2815	203	18	)	)	PUNCT
inlawrev-2815	203	19	is	be	AUX
inlawrev-2815	203	20	based	base	VERB
inlawrev-2815	203	21	on	on	ADP
inlawrev-2815	203	22	market	market	NOUN
inlawrev-2815	203	23	values	value	NOUN
inlawrev-2815	203	24	using	use	VERB
inlawrev-2815	203	25	the	the	DET
inlawrev-2815	203	26	sales	sale	NOUN
inlawrev-2815	203	27	comparison	comparison	NOUN
inlawrev-2815	203	28	method	method	NOUN
inlawrev-2815	203	29	of	of	ADP
inlawrev-2815	203	30	appraisal	appraisal	NOUN
inlawrev-2815	203	31	.	.	PUNCT
inlawrev-2815	203	32	^^	^^	PUNCT
inlawrev-2815	203	33	farm	farm	NOUN
inlawrev-2815	203	34	land	land	NOUN
inlawrev-2815	203	35	valuations	valuation	NOUN
inlawrev-2815	203	36	are	be	AUX
inlawrev-2815	203	37	31	31	NUM
inlawrev-2815	203	38	.	.	PUNCT
inlawrev-2815	204	1	ind	ind	PROPN
inlawrev-2815	204	2	.	.	PUNCT
inlawrev-2815	204	3	code	code	PROPN
inlawrev-2815	204	4	§	§	PROPN
inlawrev-2815	204	5	§	§	PROPN
inlawrev-2815	204	6	6	6	NUM
inlawrev-2815	204	7	-	-	SYM
inlawrev-2815	204	8	1.1	1.1	NUM
inlawrev-2815	204	9	-	-	PUNCT
inlawrev-2815	204	10	31	31	NUM
inlawrev-2815	204	11	-	-	SYM
inlawrev-2815	204	12	5	5	NUM
inlawrev-2815	204	13	,	,	PUNCT
inlawrev-2815	204	14	6	6	NUM
inlawrev-2815	204	15	-	-	SYM
inlawrev-2815	204	16	1.1	1.1	NUM
inlawrev-2815	204	17	-	-	PUNCT
inlawrev-2815	204	18	31	31	NUM
inlawrev-2815	204	19	-	-	SYM
inlawrev-2815	204	20	6	6	NUM
inlawrev-2815	204	21	,	,	PUNCT
inlawrev-2815	204	22	&	&	CCONJ
inlawrev-2815	204	23	6	6	NUM
inlawrev-2815	204	24	-	-	SYM
inlawrev-2815	204	25	1.1	1.1	NUM
inlawrev-2815	204	26	-	-	PUNCT
inlawrev-2815	204	27	31	31	NUM
inlawrev-2815	204	28	-	-	SYM
inlawrev-2815	204	29	7	7	NUM
inlawrev-2815	204	30	(	(	PUNCT
inlawrev-2815	204	31	1988	1988	NUM
inlawrev-2815	204	32	)	)	PUNCT
inlawrev-2815	204	33	.	.	PUNCT
inlawrev-2815	205	1	32	32	NUM
inlawrev-2815	205	2	.	.	PUNCT
inlawrev-2815	206	1	i	i	PRON
inlawrev-2815	206	2	d.	d.	PROPN
inlawrev-2815	206	3	§	§	PROPN
inlawrev-2815	206	4	6	6	NUM
inlawrev-2815	206	5	-	-	PUNCT
inlawrev-2815	206	6	l.l-31	l.l-31	NUM
inlawrev-2815	206	7	-	-	PUNCT
inlawrev-2815	206	8	5(a	5(a	NUM
inlawrev-2815	206	9	)	)	PUNCT
inlawrev-2815	206	10	.	.	PUNCT
inlawrev-2815	207	1	33	33	NUM
inlawrev-2815	207	2	.	.	PUNCT
inlawrev-2815	208	1	i	i	PRON
inlawrev-2815	208	2	d.	d.	PROPN
inlawrev-2815	208	3	§	§	PROPN
inlawrev-2815	208	4	6	6	NUM
inlawrev-2815	208	5	-	-	SYM
inlawrev-2815	208	6	1.1	1.1	NUM
inlawrev-2815	208	7	-	-	PUNCT
inlawrev-2815	208	8	1	1	NUM
inlawrev-2815	208	9	-	-	SYM
inlawrev-2815	208	10	3	3	NUM
inlawrev-2815	208	11	.	.	NOUN
inlawrev-2815	208	12	34	34	NUM
inlawrev-2815	208	13	.	.	PUNCT
inlawrev-2815	209	1	i	i	PRON
inlawrev-2815	209	2	d.	d.	PROPN
inlawrev-2815	209	3	§	§	PROPN
inlawrev-2815	209	4	6	6	NUM
inlawrev-2815	209	5	-	-	SYM
inlawrev-2815	209	6	1.1	1.1	NUM
inlawrev-2815	209	7	-	-	PUNCT
inlawrev-2815	209	8	1	1	NUM
inlawrev-2815	209	9	-	-	SYM
inlawrev-2815	209	10	3	3	NUM
inlawrev-2815	209	11	,	,	PUNCT
inlawrev-2815	209	12	in	in	ADP
inlawrev-2815	209	13	the	the	DET
inlawrev-2815	209	14	case	case	NOUN
inlawrev-2815	209	15	of	of	ADP
inlawrev-2815	209	16	real	real	ADJ
inlawrev-2815	209	17	property	property	NOUN
inlawrev-2815	209	18	,	,	PUNCT
inlawrev-2815	209	19	the	the	DET
inlawrev-2815	209	20	enumerated	enumerate	VERB
inlawrev-2815	209	21	factors	factor	NOUN
inlawrev-2815	209	22	are	be	AUX
inlawrev-2815	209	23	:	:	PUNCT
inlawrev-2815	209	24	(	(	PUNCT
inlawrev-2815	209	25	1	1	X
inlawrev-2815	209	26	)	)	PUNCT
inlawrev-2815	209	27	the	the	DET
inlawrev-2815	209	28	proper	proper	ADJ
inlawrev-2815	209	29	classification	classification	NOUN
inlawrev-2815	209	30	of	of	ADP
inlawrev-2815	209	31	real	real	ADJ
inlawrev-2815	209	32	property	property	NOUN
inlawrev-2815	209	33	;	;	PUNCT
inlawrev-2815	209	34	(	(	PUNCT
inlawrev-2815	209	35	2	2	X
inlawrev-2815	209	36	)	)	PUNCT
inlawrev-2815	209	37	the	the	DET
inlawrev-2815	209	38	size	size	NOUN
inlawrev-2815	209	39	of	of	ADP
inlawrev-2815	209	40	real	real	ADJ
inlawrev-2815	209	41	property	property	NOUN
inlawrev-2815	209	42	;	;	PUNCT
inlawrev-2815	209	43	(	(	PUNCT
inlawrev-2815	209	44	3	3	X
inlawrev-2815	209	45	)	)	PUNCT
inlawrev-2815	209	46	the	the	DET
inlawrev-2815	209	47	effects	effect	NOUN
inlawrev-2815	209	48	that	that	PRON
inlawrev-2815	209	49	location	location	NOUN
inlawrev-2815	209	50	and	and	CCONJ
inlawrev-2815	209	51	use	use	NOUN
inlawrev-2815	209	52	have	have	VERB
inlawrev-2815	209	53	on	on	ADP
inlawrev-2815	209	54	the	the	DET
inlawrev-2815	209	55	value	value	NOUN
inlawrev-2815	209	56	of	of	ADP
inlawrev-2815	209	57	real	real	ADJ
inlawrev-2815	209	58	property	property	NOUN
inlawrev-2815	209	59	;	;	PUNCT
inlawrev-2815	209	60	(	(	PUNCT
inlawrev-2815	209	61	4	4	X
inlawrev-2815	209	62	)	)	PUNCT
inlawrev-2815	209	63	the	the	DET
inlawrev-2815	209	64	depreciation	depreciation	NOUN
inlawrev-2815	209	65	,	,	PUNCT
inlawrev-2815	209	66	including	include	VERB
inlawrev-2815	209	67	physical	physical	ADJ
inlawrev-2815	209	68	deterioration	deterioration	NOUN
inlawrev-2815	209	69	and	and	CCONJ
inlawrev-2815	209	70	obsolescence	obsolescence	NOUN
inlawrev-2815	209	71	,	,	PUNCT
inlawrev-2815	209	72	of	of	ADP
inlawrev-2815	209	73	real	real	ADJ
inlawrev-2815	209	74	property	property	NOUN
inlawrev-2815	209	75	;	;	PUNCT
inlawrev-2815	209	76	(	(	PUNCT
inlawrev-2815	209	77	5	5	X
inlawrev-2815	209	78	)	)	PUNCT
inlawrev-2815	209	79	the	the	DET
inlawrev-2815	209	80	cost	cost	NOUN
inlawrev-2815	209	81	of	of	ADP
inlawrev-2815	209	82	reproducing	reproduce	VERB
inlawrev-2815	209	83	improvements	improvement	NOUN
inlawrev-2815	209	84	;	;	PUNCT
inlawrev-2815	209	85	(	(	PUNCT
inlawrev-2815	209	86	6	6	X
inlawrev-2815	209	87	)	)	PUNCT
inlawrev-2815	209	88	the	the	DET
inlawrev-2815	209	89	productivity	productivity	NOUN
inlawrev-2815	209	90	or	or	CCONJ
inlawrev-2815	209	91	earning	earn	VERB
inlawrev-2815	209	92	capacity	capacity	NOUN
inlawrev-2815	209	93	of	of	ADP
inlawrev-2815	209	94	land	land	NOUN
inlawrev-2815	209	95	;	;	PUNCT
inlawrev-2815	209	96	and	and	CCONJ
inlawrev-2815	209	97	(	(	PUNCT
inlawrev-2815	209	98	7	7	X
inlawrev-2815	209	99	)	)	PUNCT
inlawrev-2815	209	100	the	the	DET
inlawrev-2815	209	101	true	true	ADJ
inlawrev-2815	209	102	tax	tax	NOUN
inlawrev-2815	209	103	value	value	NOUN
inlawrev-2815	209	104	of	of	ADP
inlawrev-2815	209	105	real	real	ADJ
inlawrev-2815	209	106	property	property	NOUN
inlawrev-2815	209	107	based	base	VERB
inlawrev-2815	209	108	on	on	ADP
inlawrev-2815	209	109	the	the	DET
inlawrev-2815	209	110	factors	factor	NOUN
inlawrev-2815	209	111	listed	list	VERB
inlawrev-2815	209	112	in	in	ADP
inlawrev-2815	209	113	this	this	DET
inlawrev-2815	209	114	subsection	subsection	NOUN
inlawrev-2815	209	115	and	and	CCONJ
inlawrev-2815	209	116	any	any	DET
inlawrev-2815	209	117	other	other	ADJ
inlawrev-2815	209	118	factor	factor	NOUN
inlawrev-2815	209	119	that	that	PRON
inlawrev-2815	209	120	the	the	DET
inlawrev-2815	209	121	board	board	NOUN
inlawrev-2815	209	122	determines	determine	VERB
inlawrev-2815	209	123	by	by	ADP
inlawrev-2815	209	124	rule	rule	NOUN
inlawrev-2815	209	125	is	be	AUX
inlawrev-2815	209	126	just	just	ADV
inlawrev-2815	209	127	and	and	CCONJ
inlawrev-2815	209	128	proper	proper	ADJ
inlawrev-2815	209	129	.	.	PUNCT
inlawrev-2815	210	1	i	i	PRON
inlawrev-2815	210	2	d.	d.	PROPN
inlawrev-2815	210	3	§	§	PROPN
inlawrev-2815	210	4	61.1	61.1	NUM
inlawrev-2815	210	5	-31	-31	NUM
inlawrev-2815	210	6	-6(b	-6(b	NUM
inlawrev-2815	210	7	)	)	PUNCT
inlawrev-2815	210	8	.	.	PUNCT
inlawrev-2815	211	1	in	in	ADP
inlawrev-2815	211	2	the	the	DET
inlawrev-2815	211	3	case	case	NOUN
inlawrev-2815	211	4	of	of	ADP
inlawrev-2815	211	5	personal	personal	ADJ
inlawrev-2815	211	6	property	property	NOUN
inlawrev-2815	211	7	,	,	PUNCT
inlawrev-2815	211	8	the	the	DET
inlawrev-2815	211	9	enumerated	enumerate	VERB
inlawrev-2815	211	10	factors	factor	NOUN
inlawrev-2815	211	11	are	be	AUX
inlawrev-2815	211	12	:	:	PUNCT
inlawrev-2815	211	13	(	(	PUNCT
inlawrev-2815	211	14	1	1	X
inlawrev-2815	211	15	)	)	PUNCT
inlawrev-2815	211	16	the	the	DET
inlawrev-2815	211	17	proper	proper	ADJ
inlawrev-2815	211	18	classification	classification	NOUN
inlawrev-2815	211	19	of	of	ADP
inlawrev-2815	211	20	personal	personal	ADJ
inlawrev-2815	211	21	property	property	NOUN
inlawrev-2815	211	22	;	;	PUNCT
inlawrev-2815	211	23	(	(	PUNCT
inlawrev-2815	211	24	2	2	X
inlawrev-2815	211	25	)	)	PUNCT
inlawrev-2815	211	26	the	the	DET
inlawrev-2815	211	27	effect	effect	NOUN
inlawrev-2815	211	28	that	that	SCONJ
inlawrev-2815	211	29	location	location	NOUN
inlawrev-2815	211	30	has	have	VERB
inlawrev-2815	211	31	on	on	ADP
inlawrev-2815	211	32	the	the	DET
inlawrev-2815	211	33	value	value	NOUN
inlawrev-2815	211	34	of	of	ADP
inlawrev-2815	211	35	personal	personal	ADJ
inlawrev-2815	211	36	property	property	NOUN
inlawrev-2815	211	37	;	;	PUNCT
inlawrev-2815	211	38	(	(	PUNCT
inlawrev-2815	211	39	3	3	X
inlawrev-2815	211	40	)	)	PUNCT
inlawrev-2815	211	41	the	the	DET
inlawrev-2815	211	42	cost	cost	NOUN
inlawrev-2815	211	43	of	of	ADP
inlawrev-2815	211	44	reproducing	reproduce	VERB
inlawrev-2815	211	45	personal	personal	ADJ
inlawrev-2815	211	46	property	property	NOUN
inlawrev-2815	211	47	;	;	PUNCT
inlawrev-2815	211	48	(	(	PUNCT
inlawrev-2815	211	49	4	4	X
inlawrev-2815	211	50	)	)	PUNCT
inlawrev-2815	211	51	the	the	DET
inlawrev-2815	211	52	depreciation	depreciation	NOUN
inlawrev-2815	211	53	,	,	PUNCT
inlawrev-2815	211	54	including	include	VERB
inlawrev-2815	211	55	physical	physical	ADJ
inlawrev-2815	211	56	deterioration	deterioration	NOUN
inlawrev-2815	211	57	and	and	CCONJ
inlawrev-2815	211	58	obsolescence	obsolescence	NOUN
inlawrev-2815	211	59	,	,	PUNCT
inlawrev-2815	211	60	of	of	ADP
inlawrev-2815	211	61	personal	personal	ADJ
inlawrev-2815	211	62	property	property	NOUN
inlawrev-2815	211	63	;	;	PUNCT
inlawrev-2815	211	64	and	and	CCONJ
inlawrev-2815	211	65	(	(	PUNCT
inlawrev-2815	211	66	5	5	X
inlawrev-2815	211	67	)	)	PUNCT
inlawrev-2815	211	68	the	the	DET
inlawrev-2815	211	69	true	true	ADJ
inlawrev-2815	211	70	tax	tax	NOUN
inlawrev-2815	211	71	value	value	NOUN
inlawrev-2815	211	72	of	of	ADP
inlawrev-2815	211	73	personal	personal	ADJ
inlawrev-2815	211	74	property	property	NOUN
inlawrev-2815	211	75	based	base	VERB
inlawrev-2815	211	76	on	on	ADP
inlawrev-2815	211	77	the	the	DET
inlawrev-2815	211	78	factors	factor	NOUN
inlawrev-2815	211	79	listed	list	VERB
inlawrev-2815	211	80	in	in	ADP
inlawrev-2815	211	81	this	this	DET
inlawrev-2815	211	82	subsection	subsection	NOUN
inlawrev-2815	211	83	and	and	CCONJ
inlawrev-2815	211	84	any	any	DET
inlawrev-2815	211	85	other	other	ADJ
inlawrev-2815	211	86	factor	factor	NOUN
inlawrev-2815	211	87	that	that	PRON
inlawrev-2815	211	88	the	the	DET
inlawrev-2815	211	89	board	board	NOUN
inlawrev-2815	211	90	determines	determine	VERB
inlawrev-2815	211	91	by	by	ADP
inlawrev-2815	211	92	rule	rule	NOUN
inlawrev-2815	211	93	is	be	AUX
inlawrev-2815	211	94	just	just	ADV
inlawrev-2815	211	95	and	and	CCONJ
inlawrev-2815	211	96	proper	proper	ADJ
inlawrev-2815	211	97	.	.	PUNCT
inlawrev-2815	212	1	i	i	PRON
inlawrev-2815	212	2	d.	d.	PROPN
inlawrev-2815	212	3	§	§	PROPN
inlawrev-2815	212	4	6	6	NUM
inlawrev-2815	212	5	-	-	PUNCT
inlawrev-2815	212	6	l.l-31	l.l-31	NUM
inlawrev-2815	212	7	-	-	PROPN
inlawrev-2815	212	8	7(b	7(b	NUM
inlawrev-2815	212	9	)	)	PUNCT
inlawrev-2815	212	10	.	.	PUNCT
inlawrev-2815	213	1	the	the	DET
inlawrev-2815	213	2	assessed	assess	VERB
inlawrev-2815	213	3	value	value	NOUN
inlawrev-2815	213	4	of	of	ADP
inlawrev-2815	213	5	pubhc	pubhc	NOUN
inlawrev-2815	213	6	utility	utility	NOUN
inlawrev-2815	213	7	property	property	NOUN
inlawrev-2815	213	8	is	be	AUX
inlawrev-2815	213	9	based	base	VERB
inlawrev-2815	213	10	on	on	ADP
inlawrev-2815	213	11	its	its	PRON
inlawrev-2815	213	12	"	"	PUNCT
inlawrev-2815	213	13	just	just	ADV
inlawrev-2815	213	14	value	value	NOUN
inlawrev-2815	213	15	,	,	PUNCT
inlawrev-2815	213	16	"	"	PUNCT
inlawrev-2815	213	17	which	which	PRON
inlawrev-2815	213	18	is	be	AUX
inlawrev-2815	213	19	determined	determine	VERB
inlawrev-2815	213	20	by	by	ADP
inlawrev-2815	213	21	the	the	DET
inlawrev-2815	213	22	state	state	PROPN
inlawrev-2815	213	23	board	board	NOUN
inlawrev-2815	213	24	based	base	VERB
inlawrev-2815	213	25	on	on	ADP
inlawrev-2815	213	26	several	several	ADJ
inlawrev-2815	213	27	enumerated	enumerate	VERB
inlawrev-2815	213	28	factors	factor	NOUN
inlawrev-2815	213	29	which	which	PRON
inlawrev-2815	213	30	the	the	DET
inlawrev-2815	213	31	board	board	NOUN
inlawrev-2815	213	32	"	"	PUNCT
inlawrev-2815	213	33	may	may	AUX
inlawrev-2815	213	34	"	"	PUNCT
inlawrev-2815	213	35	consider	consider	VERB
inlawrev-2815	213	36	.	.	PUNCT
inlawrev-2815	214	1	i	i	PRON
inlawrev-2815	214	2	d.	d.	PROPN
inlawrev-2815	214	3	§	§	PROPN
inlawrev-2815	214	4	6	6	NUM
inlawrev-2815	214	5	-	-	SYM
inlawrev-2815	214	6	1.1	1.1	NUM
inlawrev-2815	214	7	-	-	PUNCT
inlawrev-2815	214	8	8	8	NUM
inlawrev-2815	214	9	-	-	SYM
inlawrev-2815	214	10	26	26	NUM
inlawrev-2815	214	11	.	.	PUNCT
inlawrev-2815	215	1	the	the	DET
inlawrev-2815	215	2	total	total	ADJ
inlawrev-2815	215	3	"	"	PUNCT
inlawrev-2815	215	4	unit	unit	NOUN
inlawrev-2815	215	5	value	value	NOUN
inlawrev-2815	215	6	"	"	PUNCT
inlawrev-2815	215	7	of	of	ADP
inlawrev-2815	215	8	the	the	DET
inlawrev-2815	215	9	utility	utility	NOUN
inlawrev-2815	215	10	,	,	PUNCT
inlawrev-2815	215	11	which	which	PRON
inlawrev-2815	215	12	is	be	AUX
inlawrev-2815	215	13	to	to	PART
inlawrev-2815	215	14	be	be	AUX
inlawrev-2815	215	15	determined	determine	VERB
inlawrev-2815	215	16	by	by	ADP
inlawrev-2815	215	17	the	the	DET
inlawrev-2815	215	18	state	state	PROPN
inlawrev-2815	215	19	board	board	NOUN
inlawrev-2815	215	20	,	,	PUNCT
inlawrev-2815	215	21	is	be	AUX
inlawrev-2815	215	22	then	then	ADV
inlawrev-2815	215	23	allocated	allocate	VERB
inlawrev-2815	215	24	between	between	ADP
inlawrev-2815	215	25	"	"	PUNCT
inlawrev-2815	215	26	distributable	distributable	ADJ
inlawrev-2815	215	27	property	property	NOUN
inlawrev-2815	215	28	"	"	PUNCT
inlawrev-2815	215	29	and	and	CCONJ
inlawrev-2815	215	30	"	"	PUNCT
inlawrev-2815	215	31	fixed	fix	VERB
inlawrev-2815	215	32	property	property	NOUN
inlawrev-2815	215	33	"	"	PUNCT
inlawrev-2815	215	34	and	and	CCONJ
inlawrev-2815	215	35	assigned	assign	VERB
inlawrev-2815	215	36	to	to	ADP
inlawrev-2815	215	37	the	the	DET
inlawrev-2815	215	38	applicable	applicable	ADJ
inlawrev-2815	215	39	taxing	taxing	NOUN
inlawrev-2815	215	40	jurisdiction	jurisdiction	NOUN
inlawrev-2815	215	41	according	accord	VERB
inlawrev-2815	215	42	to	to	ADP
inlawrev-2815	215	43	prescribed	prescribed	ADJ
inlawrev-2815	215	44	rules	rule	NOUN
inlawrev-2815	215	45	.	.	PUNCT
inlawrev-2815	216	1	i	i	PRON
inlawrev-2815	216	2	d.	d.	PROPN
inlawrev-2815	216	3	§	§	PROPN
inlawrev-2815	216	4	61.1	61.1	NUM
inlawrev-2815	216	5	-	-	SYM
inlawrev-2815	216	6	8	8	NUM
inlawrev-2815	216	7	-	-	SYM
inlawrev-2815	216	8	25	25	NUM
inlawrev-2815	216	9	.	.	PUNCT
inlawrev-2815	216	10	35	35	NUM
inlawrev-2815	216	11	.	.	PUNCT
inlawrev-2815	217	1	the	the	DET
inlawrev-2815	217	2	current	current	ADJ
inlawrev-2815	217	3	regulations	regulation	NOUN
inlawrev-2815	217	4	can	can	AUX
inlawrev-2815	217	5	be	be	AUX
inlawrev-2815	217	6	found	find	VERB
inlawrev-2815	217	7	in	in	ADP
inlawrev-2815	217	8	ind	ind	NOUN
inlawrev-2815	217	9	.	.	PUNCT
inlawrev-2815	218	1	admin	admin	PROPN
inlawrev-2815	218	2	.	.	PUNCT
inlawrev-2815	218	3	code	code	PROPN
inlawrev-2815	218	4	tit	tit	PROPN
inlawrev-2815	218	5	.	.	PUNCT
inlawrev-2815	219	1	50	50	NUM
inlawrev-2815	219	2	,	,	PUNCT
inlawrev-2815	219	3	r.	r.	NOUN
inlawrev-2815	219	4	2.1	2.1	NUM
inlawrev-2815	219	5	-	-	SYM
inlawrev-2815	219	6	1	1	NUM
inlawrev-2815	219	7	to	to	ADP
inlawrev-2815	219	8	2.1	2.1	NUM
inlawrev-2815	219	9	-	-	SYM
inlawrev-2815	219	10	6	6	NUM
inlawrev-2815	219	11	(	(	PUNCT
inlawrev-2815	219	12	1988	1988	NUM
inlawrev-2815	219	13	)	)	PUNCT
inlawrev-2815	219	14	.	.	PUNCT
inlawrev-2815	220	1	the	the	DET
inlawrev-2815	220	2	regulations	regulation	NOUN
inlawrev-2815	220	3	issued	issue	VERB
inlawrev-2815	220	4	for	for	ADP
inlawrev-2815	220	5	the	the	DET
inlawrev-2815	220	6	1969	1969	NUM
inlawrev-2815	220	7	and	and	CCONJ
inlawrev-2815	220	8	1979	1979	NUM
inlawrev-2815	220	9	general	general	ADJ
inlawrev-2815	220	10	reassessment	reassessment	NOUN
inlawrev-2815	220	11	were	be	AUX
inlawrev-2815	220	12	known	know	VERB
inlawrev-2815	220	13	as	as	ADP
inlawrev-2815	220	14	the	the	DET
inlawrev-2815	220	15	indiana	indiana	PROPN
inlawrev-2815	220	16	real	real	ADJ
inlawrev-2815	220	17	property	property	NOUN
inlawrev-2815	220	18	appraisal	appraisal	NOUN
inlawrev-2815	220	19	manual	manual	NOUN
inlawrev-2815	220	20	.	.	PUNCT
inlawrev-2815	221	1	the	the	DET
inlawrev-2815	221	2	1979	1979	NUM
inlawrev-2815	221	3	regulations	regulation	NOUN
inlawrev-2815	221	4	are	be	AUX
inlawrev-2815	221	5	set	set	VERB
inlawrev-2815	221	6	forth	forth	ADV
inlawrev-2815	221	7	at	at	ADP
inlawrev-2815	221	8	ind	ind	PROPN
inlawrev-2815	221	9	.	.	PUNCT
inlawrev-2815	222	1	admin	admin	PROPN
inlawrev-2815	222	2	.	.	PUNCT
inlawrev-2815	222	3	code	code	PROPN
inlawrev-2815	222	4	tit	tit	PROPN
inlawrev-2815	222	5	.	.	PUNCT
inlawrev-2815	223	1	50	50	NUM
inlawrev-2815	223	2	,	,	PUNCT
inlawrev-2815	223	3	r.	r.	NOUN
inlawrev-2815	223	4	2	2	NUM
inlawrev-2815	223	5	-	-	SYM
inlawrev-2815	223	6	1	1	NUM
inlawrev-2815	223	7	to	to	ADP
inlawrev-2815	223	8	2	2	NUM
inlawrev-2815	223	9	-	-	SYM
inlawrev-2815	223	10	13	13	NUM
inlawrev-2815	223	11	(	(	PUNCT
inlawrev-2815	223	12	1988	1988	NUM
inlawrev-2815	223	13	)	)	PUNCT
inlawrev-2815	223	14	.	.	PUNCT
inlawrev-2815	224	1	36	36	NUM
inlawrev-2815	224	2	.	.	X
inlawrev-2815	225	1	ind	ind	PROPN
inlawrev-2815	225	2	.	.	PUNCT
inlawrev-2815	226	1	admin	admin	PROPN
inlawrev-2815	226	2	.	.	PUNCT
inlawrev-2815	227	1	code	code	PROPN
inlawrev-2815	227	2	tit	tit	PROPN
inlawrev-2815	227	3	.	.	PUNCT
inlawrev-2815	228	1	50	50	NUM
inlawrev-2815	228	2	,	,	PUNCT
inlawrev-2815	228	3	r.	r.	NOUN
inlawrev-2815	228	4	2.1	2.1	NUM
inlawrev-2815	228	5	-	-	PUNCT
inlawrev-2815	228	6	2	2	NUM
inlawrev-2815	228	7	-	-	PUNCT
inlawrev-2815	228	8	l(c	l(c	NOUN
inlawrev-2815	228	9	)	)	PUNCT
inlawrev-2815	228	10	(	(	PUNCT
inlawrev-2815	228	11	1988	1988	NUM
inlawrev-2815	228	12	)	)	PUNCT
inlawrev-2815	228	13	.	.	PUNCT
inlawrev-2815	229	1	alternatively	alternatively	ADV
inlawrev-2815	229	2	,	,	PUNCT
inlawrev-2815	229	3	the	the	DET
inlawrev-2815	229	4	"	"	PUNCT
inlawrev-2815	229	5	abstraction	abstraction	NOUN
inlawrev-2815	229	6	456	456	NUM
inlawrev-2815	229	7	indiana	indiana	PROPN
inlawrev-2815	229	8	law	law	PROPN
inlawrev-2815	229	9	review	review	NOUN
inlawrev-2815	230	1	[	[	X
inlawrev-2815	230	2	vol	vol	NOUN
inlawrev-2815	230	3	.	.	PUNCT
inlawrev-2815	230	4	22:449	22:449	NUM
inlawrev-2815	230	5	derived	derive	VERB
inlawrev-2815	230	6	by	by	ADP
inlawrev-2815	230	7	using	use	VERB
inlawrev-2815	230	8	the	the	DET
inlawrev-2815	230	9	"	"	PUNCT
inlawrev-2815	230	10	productivity	productivity	NOUN
inlawrev-2815	230	11	method	method	NOUN
inlawrev-2815	230	12	.	.	PUNCT
inlawrev-2815	230	13	"	"	PUNCT
inlawrev-2815	231	1	the	the	DET
inlawrev-2815	231	2	regulations	regulation	NOUN
inlawrev-2815	231	3	assign	assign	VERB
inlawrev-2815	231	4	all	all	DET
inlawrev-2815	231	5	farm	farm	NOUN
inlawrev-2815	231	6	land	land	NOUN
inlawrev-2815	231	7	a	a	DET
inlawrev-2815	231	8	base	base	NOUN
inlawrev-2815	231	9	rate	rate	NOUN
inlawrev-2815	231	10	of	of	ADP
inlawrev-2815	231	11	$	$	SYM
inlawrev-2815	231	12	495	495	NUM
inlawrev-2815	231	13	per	per	ADP
inlawrev-2815	231	14	acre	acre	NOUN
inlawrev-2815	231	15	,	,	PUNCT
inlawrev-2815	231	16	which	which	PRON
inlawrev-2815	231	17	is	be	AUX
inlawrev-2815	231	18	adjusted	adjust	VERB
inlawrev-2815	231	19	by	by	ADP
inlawrev-2815	231	20	productivity	productivity	NOUN
inlawrev-2815	231	21	factors	factor	NOUN
inlawrev-2815	231	22	supplied	supply	VERB
inlawrev-2815	231	23	by	by	ADP
inlawrev-2815	231	24	the	the	DET
inlawrev-2815	231	25	state	state	PROPN
inlawrev-2815	231	26	board	board	PROPN
inlawrev-2815	231	27	.	.	PUNCT
inlawrev-2815	232	1	^^	^^	PUNCT
inlawrev-2815	232	2	real	real	ADJ
inlawrev-2815	232	3	estate	estate	NOUN
inlawrev-2815	232	4	improvements	improvement	NOUN
inlawrev-2815	232	5	are	be	AUX
inlawrev-2815	232	6	generally	generally	ADV
inlawrev-2815	232	7	assessed	assess	VERB
inlawrev-2815	232	8	on	on	ADP
inlawrev-2815	232	9	the	the	DET
inlawrev-2815	232	10	basis	basis	NOUN
inlawrev-2815	232	11	of	of	ADP
inlawrev-2815	232	12	replacement	replacement	NOUN
inlawrev-2815	232	13	cost	cost	NOUN
inlawrev-2815	232	14	,	,	PUNCT
inlawrev-2815	232	15	which	which	PRON
inlawrev-2815	232	16	is	be	AUX
inlawrev-2815	232	17	adjusted	adjust	VERB
inlawrev-2815	232	18	,	,	PUNCT
inlawrev-2815	232	19	in	in	ADP
inlawrev-2815	232	20	the	the	DET
inlawrev-2815	232	21	case	case	NOUN
inlawrev-2815	232	22	of	of	ADP
inlawrev-2815	232	23	residential	residential	ADJ
inlawrev-2815	232	24	property	property	NOUN
inlawrev-2815	232	25	,	,	PUNCT
inlawrev-2815	232	26	for	for	ADP
inlawrev-2815	232	27	physical	physical	ADJ
inlawrev-2815	232	28	depreciation	depreciation	NOUN
inlawrev-2815	232	29	and	and	CCONJ
inlawrev-2815	232	30	"	"	PUNCT
inlawrev-2815	232	31	neighborhood	neighborhood	NOUN
inlawrev-2815	232	32	desirability"^^	desirability"^^	NOUN
inlawrev-2815	232	33	and	and	CCONJ
inlawrev-2815	232	34	,	,	PUNCT
inlawrev-2815	232	35	in	in	ADP
inlawrev-2815	232	36	the	the	DET
inlawrev-2815	232	37	case	case	NOUN
inlawrev-2815	232	38	of	of	ADP
inlawrev-2815	232	39	commercial	commercial	ADJ
inlawrev-2815	232	40	and	and	CCONJ
inlawrev-2815	232	41	industrial	industrial	ADJ
inlawrev-2815	232	42	property	property	NOUN
inlawrev-2815	232	43	,	,	PUNCT
inlawrev-2815	232	44	for	for	ADP
inlawrev-2815	232	45	physical	physical	ADJ
inlawrev-2815	232	46	depreciation	depreciation	NOUN
inlawrev-2815	232	47	and	and	CCONJ
inlawrev-2815	232	48	obsolescence.^^	obsolescence.^^	DET
inlawrev-2815	232	49	the	the	DET
inlawrev-2815	232	50	valuation	valuation	NOUN
inlawrev-2815	232	51	of	of	ADP
inlawrev-2815	232	52	tangible	tangible	ADJ
inlawrev-2815	232	53	personal	personal	ADJ
inlawrev-2815	232	54	property	property	NOUN
inlawrev-2815	232	55	of	of	ADP
inlawrev-2815	232	56	a	a	DET
inlawrev-2815	232	57	business	business	NOUN
inlawrev-2815	232	58	is	be	AUX
inlawrev-2815	232	59	governed	govern	VERB
inlawrev-2815	232	60	by	by	ADP
inlawrev-2815	232	61	separate	separate	ADJ
inlawrev-2815	232	62	regulations	regulation	NOUN
inlawrev-2815	232	63	commonly	commonly	ADV
inlawrev-2815	232	64	known	know	VERB
inlawrev-2815	232	65	as	as	ADP
inlawrev-2815	232	66	regulation	regulation	NOUN
inlawrev-2815	232	67	16	16	NUM
inlawrev-2815	232	68	.	.	PUNCT
inlawrev-2815	233	1	'	'	PUNCT
inlawrev-2815	233	2	*	*	X
inlawrev-2815	233	3	°	°	ADP
inlawrev-2815	233	4	depreciable	depreciable	ADJ
inlawrev-2815	233	5	property	property	NOUN
inlawrev-2815	233	6	assessments	assessment	NOUN
inlawrev-2815	233	7	are	be	AUX
inlawrev-2815	233	8	based	base	VERB
inlawrev-2815	233	9	largely	largely	ADV
inlawrev-2815	233	10	on	on	ADP
inlawrev-2815	233	11	historical	historical	ADJ
inlawrev-2815	233	12	book	book	NOUN
inlawrev-2815	233	13	costs'^	costs'^	NOUN
inlawrev-2815	233	14	'	'	PUNCT
inlawrev-2815	233	15	with	with	ADP
inlawrev-2815	233	16	depreciation	depreciation	NOUN
inlawrev-2815	233	17	adjustments	adjustment	NOUN
inlawrev-2815	233	18	allowed	allow	VERB
inlawrev-2815	233	19	under	under	ADP
inlawrev-2815	233	20	prescribed	prescribed	ADJ
inlawrev-2815	233	21	tables	table	NOUN
inlawrev-2815	233	22	based	base	VERB
inlawrev-2815	233	23	on	on	ADP
inlawrev-2815	233	24	the	the	DET
inlawrev-2815	233	25	property	property	NOUN
inlawrev-2815	233	26	's	's	PART
inlawrev-2815	233	27	actual	actual	ADJ
inlawrev-2815	233	28	age	age	NOUN
inlawrev-2815	233	29	in	in	ADP
inlawrev-2815	233	30	relationship	relationship	NOUN
inlawrev-2815	233	31	to	to	ADP
inlawrev-2815	233	32	the	the	DET
inlawrev-2815	233	33	applicable	applicable	ADJ
inlawrev-2815	233	34	cost	cost	NOUN
inlawrev-2815	233	35	recovery	recovery	NOUN
inlawrev-2815	233	36	or	or	CCONJ
inlawrev-2815	233	37	useful	useful	ADJ
inlawrev-2815	233	38	life	life	NOUN
inlawrev-2815	233	39	period	period	NOUN
inlawrev-2815	233	40	for	for	ADP
inlawrev-2815	233	41	federal	federal	ADJ
inlawrev-2815	233	42	income	income	NOUN
inlawrev-2815	233	43	tax	tax	NOUN
inlawrev-2815	233	44	purposes	purpose	NOUN
inlawrev-2815	233	45	.	.	PUNCT
inlawrev-2815	234	1	"	"	PUNCT
inlawrev-2815	234	2	^^	^^	PUNCT
inlawrev-2815	234	3	inventory	inventory	NOUN
inlawrev-2815	234	4	is	be	AUX
inlawrev-2815	234	5	also	also	ADV
inlawrev-2815	234	6	generally	generally	ADV
inlawrev-2815	234	7	valued	value	VERB
inlawrev-2815	234	8	on	on	ADP
inlawrev-2815	234	9	the	the	DET
inlawrev-2815	234	10	basis	basis	NOUN
inlawrev-2815	234	11	of	of	ADP
inlawrev-2815	234	12	actual	actual	ADJ
inlawrev-2815	234	13	book	book	NOUN
inlawrev-2815	234	14	costs"^^	costs"^^	NOUN
inlawrev-2815	234	15	subject	subject	VERB
inlawrev-2815	234	16	to	to	ADP
inlawrev-2815	234	17	a	a	DET
inlawrev-2815	234	18	flat	flat	ADJ
inlawrev-2815	234	19	downward	downward	ADJ
inlawrev-2815	234	20	35	35	NUM
inlawrev-2815	234	21	%	%	NOUN
inlawrev-2815	234	22	valuation	valuation	NOUN
inlawrev-2815	234	23	adjustment	adjustment	NOUN
inlawrev-2815	234	24	.	.	PUNCT
inlawrev-2815	235	1	"	"	PUNCT
inlawrev-2815	235	2	^"^	^"^	X
inlawrev-2815	235	3	public	public	ADJ
inlawrev-2815	235	4	utility	utility	NOUN
inlawrev-2815	235	5	property	property	NOUN
inlawrev-2815	235	6	is	be	AUX
inlawrev-2815	235	7	assessed	assess	VERB
inlawrev-2815	235	8	under	under	ADP
inlawrev-2815	235	9	what	what	PRON
inlawrev-2815	235	10	is	be	AUX
inlawrev-2815	235	11	commonly	commonly	ADV
inlawrev-2815	235	12	known	know	VERB
inlawrev-2815	235	13	as	as	ADP
inlawrev-2815	235	14	regulation	regulation	NOUN
inlawrev-2815	235	15	19.^*^	19.^*^	NUM
inlawrev-2815	235	16	personal	personal	ADJ
inlawrev-2815	235	17	property	property	NOUN
inlawrev-2815	235	18	owned	own	VERB
inlawrev-2815	235	19	by	by	ADP
inlawrev-2815	235	20	a	a	DET
inlawrev-2815	235	21	public	public	ADJ
inlawrev-2815	235	22	utility	utility	NOUN
inlawrev-2815	235	23	is	be	AUX
inlawrev-2815	235	24	generally	generally	ADV
inlawrev-2815	235	25	valued	value	VERB
inlawrev-2815	235	26	using	use	VERB
inlawrev-2815	235	27	adjusted	adjust	VERB
inlawrev-2815	235	28	basis	basis	NOUN
inlawrev-2815	235	29	figures	figure	NOUN
inlawrev-2815	235	30	for	for	ADP
inlawrev-2815	235	31	federal	federal	ADJ
inlawrev-2815	235	32	income	income	NOUN
inlawrev-2815	235	33	tax	tax	NOUN
inlawrev-2815	235	34	purposes	purpose	NOUN
inlawrev-2815	235	35	(	(	PUNCT
inlawrev-2815	235	36	with	with	ADP
inlawrev-2815	235	37	some	some	DET
inlawrev-2815	235	38	exceptions).'*^	exceptions).'*^	NUM
inlawrev-2815	235	39	real	real	ADJ
inlawrev-2815	235	40	property	property	NOUN
inlawrev-2815	235	41	values	value	NOUN
inlawrev-2815	235	42	are	be	AUX
inlawrev-2815	235	43	based	base	VERB
inlawrev-2815	235	44	on	on	ADP
inlawrev-2815	235	45	regulation	regulation	NOUN
inlawrev-2815	235	46	17.^^	17.^^	NUM
inlawrev-2815	235	47	even	even	ADV
inlawrev-2815	235	48	as	as	SCONJ
inlawrev-2815	235	49	indiana	indiana	PROPN
inlawrev-2815	235	50	's	's	PART
inlawrev-2815	235	51	latest	late	ADJ
inlawrev-2815	235	52	general	general	ADJ
inlawrev-2815	235	53	reassessment	reassessment	NOUN
inlawrev-2815	235	54	nears	near	VERB
inlawrev-2815	235	55	its	its	PRON
inlawrev-2815	235	56	scheduled	scheduled	ADJ
inlawrev-2815	235	57	completion	completion	NOUN
inlawrev-2815	235	58	,	,	PUNCT
inlawrev-2815	235	59	the	the	DET
inlawrev-2815	235	60	standard	standard	NOUN
inlawrev-2815	235	61	of	of	ADP
inlawrev-2815	235	62	value	value	NOUN
inlawrev-2815	235	63	which	which	PRON
inlawrev-2815	235	64	these	these	DET
inlawrev-2815	235	65	valuation	valuation	NOUN
inlawrev-2815	235	66	techniques	technique	NOUN
inlawrev-2815	235	67	are	be	AUX
inlawrev-2815	235	68	intended	intend	VERB
inlawrev-2815	235	69	to	to	PART
inlawrev-2815	235	70	measure	measure	VERB
inlawrev-2815	235	71	remains	remain	VERB
inlawrev-2815	235	72	unclear	unclear	ADJ
inlawrev-2815	235	73	.	.	PUNCT
inlawrev-2815	236	1	the	the	DET
inlawrev-2815	236	2	statute	statute	NOUN
inlawrev-2815	236	3	does	do	AUX
inlawrev-2815	236	4	not	not	PART
inlawrev-2815	236	5	define	define	VERB
inlawrev-2815	236	6	"	"	PUNCT
inlawrev-2815	236	7	value	value	NOUN
inlawrev-2815	236	8	"	"	PUNCT
inlawrev-2815	236	9	as	as	SCONJ
inlawrev-2815	236	10	such	such	ADJ
inlawrev-2815	236	11	but	but	CCONJ
inlawrev-2815	236	12	merely	merely	ADV
inlawrev-2815	236	13	refers	refer	VERB
inlawrev-2815	236	14	to	to	ADP
inlawrev-2815	236	15	the	the	DET
inlawrev-2815	236	16	state	state	PROPN
inlawrev-2815	236	17	board	board	NOUN
inlawrev-2815	236	18	's	's	PART
inlawrev-2815	236	19	regulations	regulation	NOUN
inlawrev-2815	236	20	as	as	ADP
inlawrev-2815	236	21	the	the	DET
inlawrev-2815	236	22	basis	basis	NOUN
inlawrev-2815	236	23	for	for	ADP
inlawrev-2815	236	24	determining	determine	VERB
inlawrev-2815	236	25	taxable	taxable	ADJ
inlawrev-2815	236	26	value	value	NOUN
inlawrev-2815	236	27	.	.	PUNCT
inlawrev-2815	237	1	"	"	PUNCT
inlawrev-2815	237	2	^^	^^	CCONJ
inlawrev-2815	237	3	the	the	DET
inlawrev-2815	237	4	state	state	PROPN
inlawrev-2815	237	5	board	board	NOUN
inlawrev-2815	237	6	's	's	PART
inlawrev-2815	237	7	regulations	regulation	NOUN
inlawrev-2815	237	8	have	have	AUX
inlawrev-2815	237	9	been	be	AUX
inlawrev-2815	237	10	the	the	DET
inlawrev-2815	237	11	statutory	statutory	ADJ
inlawrev-2815	237	12	basis	basis	NOUN
inlawrev-2815	237	13	for	for	ADP
inlawrev-2815	237	14	real	real	ADJ
inlawrev-2815	237	15	property	property	NOUN
inlawrev-2815	237	16	valuations	valuation	NOUN
inlawrev-2815	237	17	since	since	SCONJ
inlawrev-2815	237	18	1950"*^	1950"*^	NUM
inlawrev-2815	237	19	method	method	NOUN
inlawrev-2815	237	20	"	"	PUNCT
inlawrev-2815	237	21	can	can	AUX
inlawrev-2815	237	22	be	be	AUX
inlawrev-2815	237	23	used	use	VERB
inlawrev-2815	237	24	to	to	PART
inlawrev-2815	237	25	calculate	calculate	VERB
inlawrev-2815	237	26	the	the	DET
inlawrev-2815	237	27	value	value	NOUN
inlawrev-2815	237	28	of	of	ADP
inlawrev-2815	237	29	improved	improved	ADJ
inlawrev-2815	237	30	land	land	NOUN
inlawrev-2815	237	31	in	in	ADP
inlawrev-2815	237	32	a	a	DET
inlawrev-2815	237	33	situation	situation	NOUN
inlawrev-2815	237	34	in	in	ADP
inlawrev-2815	237	35	the	the	DET
inlawrev-2815	237	36	absence	absence	NOUN
inlawrev-2815	237	37	of	of	ADP
inlawrev-2815	237	38	sufficient	sufficient	ADJ
inlawrev-2815	237	39	samplings	sampling	NOUN
inlawrev-2815	237	40	of	of	ADP
inlawrev-2815	237	41	vacant	vacant	ADJ
inlawrev-2815	237	42	land	land	NOUN
inlawrev-2815	237	43	sales	sale	NOUN
inlawrev-2815	237	44	.	.	PUNCT
inlawrev-2815	238	1	i	i	PRON
inlawrev-2815	238	2	d.	d.	PROPN
inlawrev-2815	238	3	tit	tit	PROPN
inlawrev-2815	238	4	.	.	PUNCT
inlawrev-2815	239	1	50	50	NUM
inlawrev-2815	239	2	,	,	PUNCT
inlawrev-2815	239	3	r.	r.	NOUN
inlawrev-2815	239	4	2.1	2.1	NUM
inlawrev-2815	239	5	-	-	PUNCT
inlawrev-2815	239	6	2	2	NUM
inlawrev-2815	239	7	-	-	PUNCT
inlawrev-2815	239	8	l(d	l(d	ADJ
inlawrev-2815	239	9	)	)	PUNCT
inlawrev-2815	239	10	.	.	PUNCT
inlawrev-2815	240	1	37	37	NUM
inlawrev-2815	240	2	.	.	PUNCT
inlawrev-2815	241	1	i	i	PRON
inlawrev-2815	241	2	d.	d.	PROPN
inlawrev-2815	241	3	r.	r.	PROPN
inlawrev-2815	241	4	2.1	2.1	NUM
inlawrev-2815	241	5	-	-	SYM
inlawrev-2815	241	6	2	2	NUM
inlawrev-2815	241	7	-	-	SYM
inlawrev-2815	241	8	2	2	NUM
inlawrev-2815	241	9	.	.	NOUN
inlawrev-2815	241	10	38	38	NUM
inlawrev-2815	241	11	.	.	PUNCT
inlawrev-2815	242	1	i	i	PRON
inlawrev-2815	242	2	d.	d.	PROPN
inlawrev-2815	242	3	r.	r.	PROPN
inlawrev-2815	242	4	2.1	2.1	NUM
inlawrev-2815	242	5	-	-	PUNCT
inlawrev-2815	242	6	3	3	NUM
inlawrev-2815	242	7	-	-	SYM
inlawrev-2815	242	8	2	2	NUM
inlawrev-2815	242	9	and	and	CCONJ
inlawrev-2815	242	10	2.1	2.1	NUM
inlawrev-2815	242	11	-	-	SYM
inlawrev-2815	242	12	3	3	NUM
inlawrev-2815	242	13	-	-	SYM
inlawrev-2815	242	14	3	3	NUM
inlawrev-2815	242	15	.	.	NOUN
inlawrev-2815	242	16	39	39	NUM
inlawrev-2815	242	17	.	.	PUNCT
inlawrev-2815	243	1	i	i	PRON
inlawrev-2815	243	2	d.	d.	PROPN
inlawrev-2815	243	3	r.	r.	PROPN
inlawrev-2815	243	4	2.1	2.1	NUM
inlawrev-2815	243	5	-	-	SYM
inlawrev-2815	243	6	5	5	NUM
inlawrev-2815	243	7	-	-	SYM
inlawrev-2815	243	8	1	1	NUM
inlawrev-2815	243	9	.	.	NUM
inlawrev-2815	243	10	40	40	NUM
inlawrev-2815	243	11	.	.	PUNCT
inlawrev-2815	244	1	i	i	PRON
inlawrev-2815	244	2	d.	d.	PROPN
inlawrev-2815	244	3	r.	r.	PROPN
inlawrev-2815	244	4	4.1	4.1	NUM
inlawrev-2815	244	5	-	-	SYM
inlawrev-2815	244	6	1	1	NUM
inlawrev-2815	244	7	-	-	SYM
inlawrev-2815	244	8	1	1	NUM
inlawrev-2815	244	9	to	to	ADP
inlawrev-2815	244	10	4.1	4.1	NUM
inlawrev-2815	244	11	-	-	SYM
inlawrev-2815	244	12	8	8	NUM
inlawrev-2815	244	13	-	-	SYM
inlawrev-2815	244	14	5	5	NUM
inlawrev-2815	244	15	(	(	PUNCT
inlawrev-2815	244	16	for	for	ADP
inlawrev-2815	244	17	recent	recent	ADJ
inlawrev-2815	244	18	amendments	amendment	NOUN
inlawrev-2815	244	19	,	,	PUNCT
inlawrev-2815	244	20	see	see	VERB
inlawrev-2815	244	21	12	12	NUM
inlawrev-2815	244	22	ind	ind	NOUN
inlawrev-2815	244	23	.	.	PUNCT
inlawrev-2815	245	1	reg	reg	NOUN
inlawrev-2815	245	2	.	.	PUNCT
inlawrev-2815	246	1	818	818	NUM
inlawrev-2815	246	2	(	(	PUNCT
inlawrev-2815	246	3	1989	1989	NUM
inlawrev-2815	246	4	)	)	PUNCT
inlawrev-2815	246	5	)	)	PUNCT
inlawrev-2815	246	6	.	.	PUNCT
inlawrev-2815	247	1	41	41	NUM
inlawrev-2815	247	2	.	.	PUNCT
inlawrev-2815	248	1	ind	ind	NOUN
inlawrev-2815	248	2	.	.	PUNCT
inlawrev-2815	249	1	admin	admin	PROPN
inlawrev-2815	249	2	.	.	PUNCT
inlawrev-2815	250	1	code	code	PROPN
inlawrev-2815	250	2	tit	tit	PROPN
inlawrev-2815	250	3	.	.	PUNCT
inlawrev-2815	251	1	50	50	NUM
inlawrev-2815	251	2	,	,	PUNCT
inlawrev-2815	251	3	r.	r.	NOUN
inlawrev-2815	251	4	4.1	4.1	NUM
inlawrev-2815	251	5	-	-	SYM
inlawrev-2815	251	6	2	2	NUM
inlawrev-2815	251	7	-	-	SYM
inlawrev-2815	251	8	2	2	NUM
inlawrev-2815	251	9	(	(	PUNCT
inlawrev-2815	251	10	1988	1988	NUM
inlawrev-2815	251	11	)	)	PUNCT
inlawrev-2815	251	12	.	.	PUNCT
inlawrev-2815	252	1	42	42	NUM
inlawrev-2815	252	2	.	.	PUNCT
inlawrev-2815	253	1	i	i	PRON
inlawrev-2815	253	2	d.	d.	PROPN
inlawrev-2815	253	3	r.	r.	PROPN
inlawrev-2815	253	4	4.1	4.1	NUM
inlawrev-2815	253	5	-	-	SYM
inlawrev-2815	253	6	2	2	NUM
inlawrev-2815	253	7	-	-	SYM
inlawrev-2815	253	8	6	6	NUM
inlawrev-2815	253	9	.	.	NOUN
inlawrev-2815	253	10	43	43	NUM
inlawrev-2815	253	11	.	.	PUNCT
inlawrev-2815	254	1	i	i	PRON
inlawrev-2815	254	2	d.	d.	PROPN
inlawrev-2815	254	3	r.	r.	PROPN
inlawrev-2815	254	4	4.1	4.1	NUM
inlawrev-2815	254	5	-	-	SYM
inlawrev-2815	254	6	3	3	NUM
inlawrev-2815	254	7	-	-	SYM
inlawrev-2815	254	8	2	2	NUM
inlawrev-2815	254	9	.	.	NUM
inlawrev-2815	254	10	44	44	NUM
inlawrev-2815	254	11	.	.	PUNCT
inlawrev-2815	255	1	i	i	PRON
inlawrev-2815	255	2	d.	d.	PROPN
inlawrev-2815	255	3	r.	r.	PROPN
inlawrev-2815	255	4	4.1	4.1	NUM
inlawrev-2815	255	5	-	-	SYM
inlawrev-2815	255	6	3	3	NUM
inlawrev-2815	255	7	-	-	SYM
inlawrev-2815	255	8	8	8	NUM
inlawrev-2815	255	9	.	.	X
inlawrev-2815	255	10	45	45	NUM
inlawrev-2815	255	11	.	.	PUNCT
inlawrev-2815	256	1	i	i	PRON
inlawrev-2815	256	2	d.	d.	PROPN
inlawrev-2815	256	3	r.	r.	PROPN
inlawrev-2815	256	4	5	5	NUM
inlawrev-2815	256	5	-	-	SYM
inlawrev-2815	256	6	1	1	NUM
inlawrev-2815	256	7	-	-	SYM
inlawrev-2815	256	8	1	1	NUM
inlawrev-2815	256	9	to	to	PART
inlawrev-2815	256	10	5	5	NUM
inlawrev-2815	256	11	-	-	SYM
inlawrev-2815	256	12	9	9	NUM
inlawrev-2815	256	13	-	-	SYM
inlawrev-2815	256	14	1	1	NUM
inlawrev-2815	256	15	(	(	PUNCT
inlawrev-2815	256	16	for	for	ADP
inlawrev-2815	256	17	recent	recent	ADJ
inlawrev-2815	256	18	amendments	amendment	NOUN
inlawrev-2815	256	19	,	,	PUNCT
inlawrev-2815	256	20	see	see	VERB
inlawrev-2815	256	21	12	12	NUM
inlawrev-2815	256	22	ind	ind	NOUN
inlawrev-2815	256	23	.	.	PUNCT
inlawrev-2815	257	1	reg	reg	NOUN
inlawrev-2815	257	2	.	.	PUNCT
inlawrev-2815	258	1	527	527	NUM
inlawrev-2815	258	2	-	-	SYM
inlawrev-2815	258	3	30	30	NUM
inlawrev-2815	258	4	(	(	PUNCT
inlawrev-2815	258	5	1988	1988	NUM
inlawrev-2815	258	6	)	)	PUNCT
inlawrev-2815	258	7	)	)	PUNCT
inlawrev-2815	258	8	.	.	PUNCT
inlawrev-2815	259	1	46	46	NUM
inlawrev-2815	259	2	.	.	PUNCT
inlawrev-2815	260	1	ind	ind	PROPN
inlawrev-2815	260	2	.	.	PUNCT
inlawrev-2815	261	1	admin	admin	PROPN
inlawrev-2815	261	2	.	.	PUNCT
inlawrev-2815	262	1	code	code	PROPN
inlawrev-2815	262	2	tit	tit	PROPN
inlawrev-2815	262	3	.	.	PUNCT
inlawrev-2815	263	1	50	50	NUM
inlawrev-2815	263	2	,	,	PUNCT
inlawrev-2815	263	3	r.	r.	PROPN
inlawrev-2815	263	4	5	5	NUM
inlawrev-2815	263	5	-	-	SYM
inlawrev-2815	263	6	4	4	NUM
inlawrev-2815	263	7	-	-	SYM
inlawrev-2815	263	8	3	3	NUM
inlawrev-2815	263	9	(	(	PUNCT
inlawrev-2815	263	10	1988	1988	NUM
inlawrev-2815	263	11	)	)	PUNCT
inlawrev-2815	263	12	.	.	PUNCT
inlawrev-2815	264	1	this	this	DET
inlawrev-2815	264	2	section	section	NOUN
inlawrev-2815	264	3	has	have	AUX
inlawrev-2815	264	4	been	be	AUX
inlawrev-2815	264	5	recently	recently	ADV
inlawrev-2815	264	6	amended	amend	VERB
inlawrev-2815	264	7	,	,	PUNCT
inlawrev-2815	264	8	and	and	CCONJ
inlawrev-2815	264	9	amendments	amendment	NOUN
inlawrev-2815	264	10	can	can	AUX
inlawrev-2815	264	11	be	be	AUX
inlawrev-2815	264	12	found	find	VERB
inlawrev-2815	264	13	at	at	ADP
inlawrev-2815	264	14	12	12	NUM
inlawrev-2815	264	15	ind	ind	NOUN
inlawrev-2815	264	16	.	.	PUNCT
inlawrev-2815	265	1	reg	reg	PROPN
inlawrev-2815	265	2	.	.	PUNCT
inlawrev-2815	266	1	528	528	NUM
inlawrev-2815	266	2	-	-	SYM
inlawrev-2815	266	3	30	30	NUM
inlawrev-2815	266	4	(	(	PUNCT
inlawrev-2815	266	5	1988	1988	NUM
inlawrev-2815	266	6	)	)	PUNCT
inlawrev-2815	266	7	.	.	PUNCT
inlawrev-2815	267	1	47	47	NUM
inlawrev-2815	267	2	.	.	X
inlawrev-2815	267	3	12	12	NUM
inlawrev-2815	267	4	ind	ind	NOUN
inlawrev-2815	267	5	.	.	PUNCT
inlawrev-2815	268	1	reg	reg	NOUN
inlawrev-2815	268	2	.	.	PROPN
inlawrev-2815	269	1	528	528	NUM
inlawrev-2815	269	2	(	(	PUNCT
inlawrev-2815	269	3	1988	1988	NUM
inlawrev-2815	269	4	)	)	PUNCT
inlawrev-2815	269	5	(	(	PUNCT
inlawrev-2815	269	6	to	to	PART
inlawrev-2815	269	7	be	be	AUX
inlawrev-2815	269	8	codified	codify	VERB
inlawrev-2815	269	9	at	at	ADP
inlawrev-2815	269	10	ind	ind	NOUN
inlawrev-2815	269	11	.	.	PUNCT
inlawrev-2815	270	1	admin	admin	PROPN
inlawrev-2815	270	2	.	.	PUNCT
inlawrev-2815	270	3	code	code	PROPN
inlawrev-2815	270	4	tit	tit	PROPN
inlawrev-2815	270	5	.	.	PUNCT
inlawrev-2815	271	1	50	50	NUM
inlawrev-2815	271	2	,	,	PUNCT
inlawrev-2815	271	3	r.	r.	NOUN
inlawrev-2815	271	4	5	5	NUM
inlawrev-2815	271	5	-	-	SYM
inlawrev-2815	271	6	42.5	42.5	NUM
inlawrev-2815	271	7	)	)	PUNCT
inlawrev-2815	271	8	.	.	PUNCT
inlawrev-2815	272	1	48	48	NUM
inlawrev-2815	272	2	.	.	PUNCT
inlawrev-2815	273	1	ind	ind	PROPN
inlawrev-2815	273	2	.	.	PUNCT
inlawrev-2815	273	3	code	code	PROPN
inlawrev-2815	273	4	§	§	PROPN
inlawrev-2815	273	5	§	§	PROPN
inlawrev-2815	273	6	6	6	NUM
inlawrev-2815	273	7	-	-	PUNCT
inlawrev-2815	273	8	l.l-31	l.l-31	NUM
inlawrev-2815	273	9	-	-	PUNCT
inlawrev-2815	273	10	5(a	5(a	NUM
inlawrev-2815	273	11	)	)	PUNCT
inlawrev-2815	273	12	,	,	PUNCT
inlawrev-2815	273	13	61.1	61.1	NUM
inlawrev-2815	273	14	-	-	SYM
inlawrev-2815	273	15	31	31	NUM
inlawrev-2815	273	16	-6(b)(7	-6(b)(7	NOUN
inlawrev-2815	273	17	)	)	PUNCT
inlawrev-2815	273	18	,	,	PUNCT
inlawrev-2815	273	19	&	&	CCONJ
inlawrev-2815	274	1	61.1	61.1	NUM
inlawrev-2815	274	2	-31	-31	NUM
inlawrev-2815	274	3	-7(b)(5	-7(b)(5	PUNCT
inlawrev-2815	274	4	)	)	PUNCT
inlawrev-2815	274	5	(	(	PUNCT
inlawrev-2815	274	6	1988	1988	NUM
inlawrev-2815	274	7	)	)	PUNCT
inlawrev-2815	274	8	.	.	PUNCT
inlawrev-2815	275	1	49	49	NUM
inlawrev-2815	275	2	.	.	PUNCT
inlawrev-2815	276	1	see	see	VERB
inlawrev-2815	276	2	act	act	NOUN
inlawrev-2815	276	3	approved	approve	VERB
inlawrev-2815	276	4	march	march	PROPN
inlawrev-2815	276	5	9	9	NUM
inlawrev-2815	276	6	,	,	PUNCT
inlawrev-2815	276	7	1949	1949	NUM
inlawrev-2815	276	8	,	,	PUNCT
inlawrev-2815	276	9	ch	ch	NOUN
inlawrev-2815	276	10	.	.	PROPN
inlawrev-2815	276	11	225	225	NUM
inlawrev-2815	276	12	,	,	PUNCT
inlawrev-2815	276	13	1949	1949	NUM
inlawrev-2815	276	14	ind	ind	NOUN
inlawrev-2815	276	15	.	.	PUNCT
inlawrev-2815	277	1	acts	act	VERB
inlawrev-2815	277	2	722	722	NUM
inlawrev-2815	277	3	;	;	PUNCT
inlawrev-2815	277	4	act	act	NOUN
inlawrev-2815	277	5	approved	approve	VERB
inlawrev-2815	277	6	march	march	PROPN
inlawrev-2815	277	7	13	13	NUM
inlawrev-2815	277	8	,	,	PUNCT
inlawrev-2815	277	9	1959	1959	NUM
inlawrev-2815	277	10	,	,	PUNCT
inlawrev-2815	277	11	ch	ch	NOUN
inlawrev-2815	277	12	.	.	PROPN
inlawrev-2815	277	13	316	316	NUM
inlawrev-2815	277	14	,	,	PUNCT
inlawrev-2815	277	15	1959	1959	NUM
inlawrev-2815	277	16	ind	ind	NOUN
inlawrev-2815	277	17	.	.	PUNCT
inlawrev-2815	278	1	acts	act	VERB
inlawrev-2815	278	2	819	819	NUM
inlawrev-2815	278	3	;	;	PUNCT
inlawrev-2815	278	4	act	act	NOUN
inlawrev-2815	278	5	approved	approve	VERB
inlawrev-2815	278	6	march	march	PROPN
inlawrev-2815	278	7	10	10	NUM
inlawrev-2815	278	8	,	,	PUNCT
inlawrev-2815	278	9	1961	1961	NUM
inlawrev-2815	278	10	,	,	PUNCT
inlawrev-2815	278	11	ch	ch	NOUN
inlawrev-2815	278	12	.	.	PROPN
inlawrev-2815	278	13	319	319	NUM
inlawrev-2815	278	14	,	,	PUNCT
inlawrev-2815	278	15	1961	1961	NUM
inlawrev-2815	278	16	ind	ind	NOUN
inlawrev-2815	278	17	.	.	PUNCT
inlawrev-2815	279	1	acts	act	VERB
inlawrev-2815	279	2	893	893	NUM
inlawrev-2815	279	3	;	;	PUNCT
inlawrev-2815	279	4	act	act	NOUN
inlawrev-2815	279	5	approved	approve	VERB
inlawrev-2815	279	6	march	march	PROPN
inlawrev-2815	279	7	18	18	NUM
inlawrev-2815	279	8	,	,	PUNCT
inlawrev-2815	279	9	1975	1975	NUM
inlawrev-2815	279	10	,	,	PUNCT
inlawrev-2815	279	11	pub	pub	NOUN
inlawrev-2815	279	12	.	.	PUNCT
inlawrev-2815	280	1	l.	l.	PROPN
inlawrev-2815	280	2	no	no	INTJ
inlawrev-2815	280	3	.	.	PROPN
inlawrev-2815	281	1	47	47	NUM
inlawrev-2815	281	2	,	,	PUNCT
inlawrev-2815	281	3	1975	1975	NUM
inlawrev-2815	281	4	ind	ind	NOUN
inlawrev-2815	281	5	.	.	PUNCT
inlawrev-2815	282	1	acts	act	VERB
inlawrev-2815	282	2	247	247	NUM
inlawrev-2815	282	3	.	.	NOUN
inlawrev-2815	282	4	1988	1988	NUM
inlawrev-2815	282	5	]	]	PUNCT
inlawrev-2815	282	6	tax	tax	NOUN
inlawrev-2815	282	7	policy	policy	NOUN
inlawrev-2815	282	8	457	457	NUM
inlawrev-2815	282	9	and	and	CCONJ
inlawrev-2815	282	10	for	for	ADP
inlawrev-2815	282	11	personal	personal	ADJ
inlawrev-2815	282	12	property	property	NOUN
inlawrev-2815	282	13	valuations	valuation	NOUN
inlawrev-2815	282	14	since	since	SCONJ
inlawrev-2815	282	15	1961.^^	1961.^^	NUM
inlawrev-2815	282	16	the	the	DET
inlawrev-2815	282	17	statutes	statute	NOUN
inlawrev-2815	282	18	contain	contain	VERB
inlawrev-2815	282	19	a	a	DET
inlawrev-2815	282	20	list	list	NOUN
inlawrev-2815	282	21	of	of	ADP
inlawrev-2815	282	22	factors	factor	NOUN
inlawrev-2815	282	23	on	on	ADP
inlawrev-2815	282	24	which	which	PRON
inlawrev-2815	282	25	the	the	DET
inlawrev-2815	282	26	state	state	NOUN
inlawrev-2815	282	27	board	board	NOUN
inlawrev-2815	282	28	's	's	PART
inlawrev-2815	282	29	regulations	regulation	NOUN
inlawrev-2815	282	30	are	be	AUX
inlawrev-2815	282	31	supposed	suppose	VERB
inlawrev-2815	282	32	to	to	PART
inlawrev-2815	282	33	be	be	AUX
inlawrev-2815	282	34	based	base	VERB
inlawrev-2815	282	35	.	.	PUNCT
inlawrev-2815	283	1	^	^	PUNCT
inlawrev-2815	283	2	'	'	PUNCT
inlawrev-2815	283	3	however	however	ADV
inlawrev-2815	283	4	,	,	PUNCT
inlawrev-2815	283	5	a	a	DET
inlawrev-2815	283	6	1984	1984	NUM
inlawrev-2815	283	7	amendment	amendment	NOUN
inlawrev-2815	283	8	added	add	VERB
inlawrev-2815	283	9	the	the	DET
inlawrev-2815	283	10	following	follow	VERB
inlawrev-2815	283	11	statement	statement	NOUN
inlawrev-2815	283	12	after	after	ADP
inlawrev-2815	283	13	this	this	DET
inlawrev-2815	283	14	list	list	NOUN
inlawrev-2815	283	15	of	of	ADP
inlawrev-2815	283	16	factors	factor	NOUN
inlawrev-2815	283	17	:	:	PUNCT
inlawrev-2815	283	18	with	with	ADP
inlawrev-2815	283	19	respect	respect	NOUN
inlawrev-2815	283	20	to	to	ADP
inlawrev-2815	283	21	the	the	DET
inlawrev-2815	283	22	assessment	assessment	NOUN
inlawrev-2815	283	23	of	of	ADP
inlawrev-2815	283	24	real	real	ADJ
inlawrev-2815	283	25	property	property	NOUN
inlawrev-2815	283	26	,	,	PUNCT
inlawrev-2815	283	27	true	true	ADJ
inlawrev-2815	283	28	cash	cash	NOUN
inlawrev-2815	283	29	value	value	NOUN
inlawrev-2815	283	30	does	do	AUX
inlawrev-2815	283	31	not	not	PART
inlawrev-2815	283	32	mean	mean	VERB
inlawrev-2815	283	33	fair	fair	ADJ
inlawrev-2815	283	34	market	market	NOUN
inlawrev-2815	283	35	value	value	NOUN
inlawrev-2815	283	36	.	.	PUNCT
inlawrev-2815	284	1	true	true	ADJ
inlawrev-2815	284	2	cash	cash	NOUN
inlawrev-2815	284	3	value	value	NOUN
inlawrev-2815	284	4	is	be	AUX
inlawrev-2815	284	5	the	the	DET
inlawrev-2815	284	6	value	value	NOUN
inlawrev-2815	284	7	determined	determine	VERB
inlawrev-2815	284	8	under	under	ADP
inlawrev-2815	284	9	the	the	DET
inlawrev-2815	284	10	rules	rule	NOUN
inlawrev-2815	284	11	of	of	ADP
inlawrev-2815	284	12	the	the	DET
inlawrev-2815	284	13	state	state	NOUN
inlawrev-2815	284	14	board	board	NOUN
inlawrev-2815	284	15	of	of	ADP
inlawrev-2815	284	16	tax	tax	NOUN
inlawrev-2815	284	17	commissioners	commissioner	NOUN
inlawrev-2815	284	18	.	.	PUNCT
inlawrev-2815	285	1	52	52	NUM
inlawrev-2815	285	2	a	a	DET
inlawrev-2815	285	3	similar	similar	ADJ
inlawrev-2815	285	4	statement	statement	NOUN
inlawrev-2815	285	5	was	be	AUX
inlawrev-2815	285	6	added	add	VERB
inlawrev-2815	285	7	in	in	ADP
inlawrev-2815	285	8	connection	connection	NOUN
inlawrev-2815	285	9	with	with	ADP
inlawrev-2815	285	10	personal	personal	ADJ
inlawrev-2815	285	11	property	property	NOUN
inlawrev-2815	285	12	valuation	valuation	NOUN
inlawrev-2815	285	13	.	.	PUNCT
inlawrev-2815	285	14	"	"	PUNCT
inlawrev-2815	286	1	in	in	ADP
inlawrev-2815	286	2	addition	addition	NOUN
inlawrev-2815	286	3	,	,	PUNCT
inlawrev-2815	286	4	the	the	DET
inlawrev-2815	286	5	amendments	amendment	NOUN
inlawrev-2815	286	6	deleted	delete	VERB
inlawrev-2815	286	7	from	from	ADP
inlawrev-2815	286	8	the	the	DET
inlawrev-2815	286	9	list	list	NOUN
inlawrev-2815	286	10	of	of	ADP
inlawrev-2815	286	11	factors	factor	NOUN
inlawrev-2815	286	12	the	the	DET
inlawrev-2815	286	13	productivity	productivity	NOUN
inlawrev-2815	286	14	or	or	CCONJ
inlawrev-2815	286	15	earning	earn	VERB
inlawrev-2815	286	16	capacity	capacity	NOUN
inlawrev-2815	286	17	of	of	ADP
inlawrev-2815	286	18	personal	personal	ADJ
inlawrev-2815	286	19	property	property	NOUN
inlawrev-2815	286	20	and	and	CCONJ
inlawrev-2815	286	21	the	the	DET
inlawrev-2815	286	22	capitalization	capitalization	NOUN
inlawrev-2815	286	23	of	of	ADP
inlawrev-2815	286	24	income	income	NOUN
inlawrev-2815	286	25	from	from	ADP
inlawrev-2815	286	26	the	the	DET
inlawrev-2815	286	27	use	use	NOUN
inlawrev-2815	286	28	of	of	ADP
inlawrev-2815	286	29	personal	personal	ADJ
inlawrev-2815	286	30	property	property	NOUN
inlawrev-2815	286	31	.	.	PUNCT
inlawrev-2815	287	1	^"^	^"^	X
inlawrev-2815	287	2	the	the	DET
inlawrev-2815	287	3	amendments	amendment	NOUN
inlawrev-2815	287	4	also	also	ADV
inlawrev-2815	287	5	eliminated	eliminate	VERB
inlawrev-2815	287	6	capitalization	capitalization	NOUN
inlawrev-2815	287	7	of	of	ADP
inlawrev-2815	287	8	income	income	NOUN
inlawrev-2815	287	9	from	from	ADP
inlawrev-2815	287	10	real	real	ADJ
inlawrev-2815	287	11	property	property	NOUN
inlawrev-2815	287	12	use.^^	use.^^	PUNCT
inlawrev-2815	287	13	the	the	DET
inlawrev-2815	287	14	apparent	apparent	ADJ
inlawrev-2815	287	15	purpose	purpose	NOUN
inlawrev-2815	287	16	of	of	ADP
inlawrev-2815	287	17	these	these	DET
inlawrev-2815	287	18	amendments	amendment	NOUN
inlawrev-2815	287	19	was	be	AUX
inlawrev-2815	287	20	to	to	PART
inlawrev-2815	287	21	sever	sever	VERB
inlawrev-2815	287	22	indiana	indiana	PROPN
inlawrev-2815	287	23	's	's	PART
inlawrev-2815	287	24	definition	definition	NOUN
inlawrev-2815	287	25	of	of	ADP
inlawrev-2815	287	26	value	value	NOUN
inlawrev-2815	287	27	from	from	ADP
inlawrev-2815	287	28	any	any	DET
inlawrev-2815	287	29	concept	concept	NOUN
inlawrev-2815	287	30	of	of	ADP
inlawrev-2815	287	31	market	market	NOUN
inlawrev-2815	287	32	value	value	NOUN
inlawrev-2815	287	33	determined	determine	VERB
inlawrev-2815	287	34	by	by	ADP
inlawrev-2815	287	35	reference	reference	NOUN
inlawrev-2815	287	36	to	to	ADP
inlawrev-2815	287	37	either	either	CCONJ
inlawrev-2815	287	38	the	the	DET
inlawrev-2815	287	39	market	market	NOUN
inlawrev-2815	287	40	approach	approach	NOUN
inlawrev-2815	287	41	or	or	CCONJ
inlawrev-2815	287	42	the	the	DET
inlawrev-2815	287	43	income	income	NOUN
inlawrev-2815	287	44	approach	approach	NOUN
inlawrev-2815	287	45	.	.	PUNCT
inlawrev-2815	287	46	^^	^^	PUNCT
inlawrev-2815	288	1	moreover	moreover	ADV
inlawrev-2815	288	2	,	,	PUNCT
inlawrev-2815	288	3	because	because	SCONJ
inlawrev-2815	288	4	of	of	ADP
inlawrev-2815	288	5	the	the	DET
inlawrev-2815	288	6	statement	statement	NOUN
inlawrev-2815	288	7	that	that	SCONJ
inlawrev-2815	288	8	true	true	ADJ
inlawrev-2815	288	9	cash	cash	NOUN
inlawrev-2815	288	10	value	value	NOUN
inlawrev-2815	288	11	means	mean	VERB
inlawrev-2815	288	12	"	"	PUNCT
inlawrev-2815	288	13	the	the	DET
inlawrev-2815	288	14	value	value	NOUN
inlawrev-2815	288	15	determined	determine	VERB
inlawrev-2815	288	16	under	under	ADP
inlawrev-2815	288	17	the	the	DET
inlawrev-2815	288	18	rules	rule	NOUN
inlawrev-2815	288	19	of	of	ADP
inlawrev-2815	288	20	the	the	DET
inlawrev-2815	288	21	state	state	NOUN
inlawrev-2815	288	22	board	board	PROPN
inlawrev-2815	288	23	of	of	ADP
inlawrev-2815	288	24	tax	tax	NOUN
inlawrev-2815	288	25	commissioners	commissioner	NOUN
inlawrev-2815	288	26	,	,	PUNCT
inlawrev-2815	288	27	"	"	PUNCT
inlawrev-2815	288	28	"	"	PUNCT
inlawrev-2815	288	29	the	the	DET
inlawrev-2815	288	30	statute	statute	NOUN
inlawrev-2815	288	31	might	might	AUX
inlawrev-2815	288	32	be	be	AUX
inlawrev-2815	288	33	read	read	VERB
inlawrev-2815	288	34	as	as	ADP
inlawrev-2815	288	35	a	a	DET
inlawrev-2815	288	36	legislative	legislative	ADJ
inlawrev-2815	288	37	declaration	declaration	NOUN
inlawrev-2815	288	38	that	that	SCONJ
inlawrev-2815	288	39	taxable	taxable	ADJ
inlawrev-2815	288	40	values	value	NOUN
inlawrev-2815	288	41	should	should	AUX
inlawrev-2815	288	42	be	be	AUX
inlawrev-2815	288	43	divorced	divorce	VERB
inlawrev-2815	288	44	entirely	entirely	ADV
inlawrev-2815	288	45	from	from	ADP
inlawrev-2815	288	46	market	market	NOUN
inlawrev-2815	288	47	value	value	NOUN
inlawrev-2815	288	48	considerations	consideration	NOUN
inlawrev-2815	288	49	however	however	ADV
inlawrev-2815	288	50	determined	determine	VERB
inlawrev-2815	288	51	.	.	PUNCT
inlawrev-2815	289	1	that	that	DET
inlawrev-2815	289	2	inference	inference	NOUN
inlawrev-2815	289	3	is	be	AUX
inlawrev-2815	289	4	reinforced	reinforce	VERB
inlawrev-2815	289	5	by	by	ADP
inlawrev-2815	289	6	a	a	DET
inlawrev-2815	289	7	1986	1986	NUM
inlawrev-2815	289	8	amendment	amendment	NOUN
inlawrev-2815	289	9	in	in	ADP
inlawrev-2815	289	10	which	which	PRON
inlawrev-2815	289	11	the	the	DET
inlawrev-2815	289	12	term	term	NOUN
inlawrev-2815	289	13	"	"	PUNCT
inlawrev-2815	289	14	true	true	ADJ
inlawrev-2815	289	15	cash	cash	NOUN
inlawrev-2815	289	16	value"—which	value"—which	PRON
inlawrev-2815	289	17	had	have	AUX
inlawrev-2815	289	18	been	be	AUX
inlawrev-2815	289	19	the	the	DET
inlawrev-2815	289	20	prior	prior	ADJ
inlawrev-2815	289	21	to	to	ADP
inlawrev-2815	289	22	1950	1950	NUM
inlawrev-2815	289	23	,	,	PUNCT
inlawrev-2815	289	24	the	the	DET
inlawrev-2815	289	25	assessing	assess	VERB
inlawrev-2815	289	26	officials	official	NOUN
inlawrev-2815	289	27	were	be	AUX
inlawrev-2815	289	28	directed	direct	VERB
inlawrev-2815	289	29	to	to	PART
inlawrev-2815	289	30	consider	consider	VERB
inlawrev-2815	289	31	several	several	ADJ
inlawrev-2815	289	32	enumerated	enumerate	VERB
inlawrev-2815	289	33	statutory	statutory	ADJ
inlawrev-2815	289	34	factors	factor	NOUN
inlawrev-2815	289	35	in	in	ADP
inlawrev-2815	289	36	arriving	arrive	VERB
inlawrev-2815	289	37	at	at	ADP
inlawrev-2815	289	38	property	property	NOUN
inlawrev-2815	289	39	tax	tax	NOUN
inlawrev-2815	289	40	values	value	NOUN
inlawrev-2815	289	41	.	.	PUNCT
inlawrev-2815	290	1	ind	ind	NOUN
inlawrev-2815	290	2	.	.	PUNCT
inlawrev-2815	290	3	code	code	PROPN
inlawrev-2815	290	4	ann	ann	PROPN
inlawrev-2815	290	5	.	.	PUNCT
inlawrev-2815	291	1	§	§	PROPN
inlawrev-2815	291	2	§	§	PROPN
inlawrev-2815	291	3	64	64	NUM
inlawrev-2815	291	4	-	-	SYM
inlawrev-2815	291	5	103	103	NUM
inlawrev-2815	291	6	,	,	PUNCT
inlawrev-2815	291	7	64	64	NUM
inlawrev-2815	291	8	-	-	SYM
inlawrev-2815	291	9	601	601	NUM
inlawrev-2815	291	10	,	,	PUNCT
inlawrev-2815	291	11	&	&	CCONJ
inlawrev-2815	291	12	641019(b	641019(b	NUM
inlawrev-2815	291	13	)	)	PUNCT
inlawrev-2815	291	14	(	(	PUNCT
inlawrev-2815	291	15	burns	burn	VERB
inlawrev-2815	291	16	1951	1951	NUM
inlawrev-2815	291	17	replacement	replacement	NOUN
inlawrev-2815	291	18	)	)	PUNCT
inlawrev-2815	291	19	.	.	PUNCT
inlawrev-2815	292	1	thus	thus	ADV
inlawrev-2815	292	2	,	,	PUNCT
inlawrev-2815	292	3	prior	prior	ADV
inlawrev-2815	292	4	to	to	ADP
inlawrev-2815	292	5	1950	1950	NUM
inlawrev-2815	292	6	local	local	ADJ
inlawrev-2815	292	7	assessors	assessor	NOUN
inlawrev-2815	292	8	appear	appear	VERB
inlawrev-2815	292	9	to	to	PART
inlawrev-2815	292	10	have	have	AUX
inlawrev-2815	292	11	had	have	VERB
inlawrev-2815	292	12	the	the	DET
inlawrev-2815	292	13	discretion	discretion	NOUN
inlawrev-2815	292	14	to	to	PART
inlawrev-2815	292	15	use	use	VERB
inlawrev-2815	292	16	their	their	PRON
inlawrev-2815	292	17	ovm	ovm	ADJ
inlawrev-2815	292	18	judgment	judgment	NOUN
inlawrev-2815	292	19	in	in	ADP
inlawrev-2815	292	20	applying	apply	VERB
inlawrev-2815	292	21	the	the	DET
inlawrev-2815	292	22	statutory	statutory	ADJ
inlawrev-2815	292	23	factors	factor	NOUN
inlawrev-2815	292	24	and	and	CCONJ
inlawrev-2815	292	25	not	not	PART
inlawrev-2815	292	26	to	to	PART
inlawrev-2815	292	27	have	have	AUX
inlawrev-2815	292	28	been	be	AUX
inlawrev-2815	292	29	bound	bind	VERB
inlawrev-2815	292	30	by	by	ADP
inlawrev-2815	292	31	the	the	DET
inlawrev-2815	292	32	state	state	PROPN
inlawrev-2815	292	33	board	board	PROPN
inlawrev-2815	292	34	's	's	PART
inlawrev-2815	292	35	interpretation	interpretation	NOUN
inlawrev-2815	292	36	of	of	ADP
inlawrev-2815	292	37	such	such	ADJ
inlawrev-2815	292	38	factors	factor	NOUN
inlawrev-2815	292	39	as	as	SCONJ
inlawrev-2815	292	40	embodied	embody	VERB
inlawrev-2815	292	41	in	in	ADP
inlawrev-2815	292	42	its	its	PRON
inlawrev-2815	292	43	regulations	regulation	NOUN
inlawrev-2815	292	44	.	.	PUNCT
inlawrev-2815	293	1	50	50	NUM
inlawrev-2815	293	2	.	.	X
inlawrev-2815	293	3	act	act	PROPN
inlawrev-2815	293	4	approved	approve	VERB
inlawrev-2815	293	5	march	march	PROPN
inlawrev-2815	293	6	10	10	NUM
inlawrev-2815	293	7	,	,	PUNCT
inlawrev-2815	293	8	1961	1961	NUM
inlawrev-2815	293	9	,	,	PUNCT
inlawrev-2815	293	10	ch	ch	NOUN
inlawrev-2815	293	11	.	.	PROPN
inlawrev-2815	293	12	319	319	NUM
inlawrev-2815	293	13	,	,	PUNCT
inlawrev-2815	293	14	1961	1961	NUM
inlawrev-2815	293	15	ind	ind	NOUN
inlawrev-2815	293	16	.	.	PUNCT
inlawrev-2815	294	1	acts	act	VERB
inlawrev-2815	294	2	893	893	NUM
inlawrev-2815	294	3	;	;	PUNCT
inlawrev-2815	294	4	1975	1975	NUM
inlawrev-2815	294	5	ind	ind	NOUN
inlawrev-2815	294	6	.	.	PUNCT
inlawrev-2815	295	1	acts	act	VERB
inlawrev-2815	295	2	247	247	NUM
inlawrev-2815	295	3	.	.	PUNCT
inlawrev-2815	296	1	51	51	NUM
inlawrev-2815	296	2	.	.	PUNCT
inlawrev-2815	297	1	see	see	VERB
inlawrev-2815	297	2	supra	supra	PROPN
inlawrev-2815	297	3	note	note	PROPN
inlawrev-2815	297	4	34	34	NUM
inlawrev-2815	297	5	and	and	CCONJ
inlawrev-2815	297	6	accompanying	accompany	VERB
inlawrev-2815	297	7	text	text	NOUN
inlawrev-2815	297	8	.	.	PUNCT
inlawrev-2815	298	1	52	52	NUM
inlawrev-2815	298	2	.	.	PUNCT
inlawrev-2815	299	1	ind	ind	PROPN
inlawrev-2815	299	2	.	.	PUNCT
inlawrev-2815	300	1	code	code	PROPN
inlawrev-2815	300	2	§	§	PROPN
inlawrev-2815	300	3	6	6	NUM
inlawrev-2815	300	4	-	-	PUNCT
inlawrev-2815	300	5	l.l-31	l.l-31	PRON
inlawrev-2815	300	6	-	-	PUNCT
inlawrev-2815	300	7	6(c	6(c	NUM
inlawrev-2815	300	8	)	)	PUNCT
inlawrev-2815	300	9	(	(	PUNCT
inlawrev-2815	300	10	1988	1988	NUM
inlawrev-2815	300	11	)	)	PUNCT
inlawrev-2815	300	12	.	.	PUNCT
inlawrev-2815	301	1	53	53	NUM
inlawrev-2815	301	2	.	.	PUNCT
inlawrev-2815	302	1	i	i	PRON
inlawrev-2815	302	2	d.	d.	PROPN
inlawrev-2815	302	3	§	§	PROPN
inlawrev-2815	302	4	6	6	NUM
inlawrev-2815	302	5	-	-	PUNCT
inlawrev-2815	302	6	l.l-31	l.l-31	PRON
inlawrev-2815	302	7	-	-	PROPN
inlawrev-2815	302	8	7(d	7(d	NUM
inlawrev-2815	302	9	)	)	PUNCT
inlawrev-2815	302	10	.	.	PUNCT
inlawrev-2815	303	1	54	54	NUM
inlawrev-2815	303	2	.	.	X
inlawrev-2815	303	3	act	act	PROPN
inlawrev-2815	303	4	approved	approve	VERB
inlawrev-2815	303	5	march	march	PROPN
inlawrev-2815	303	6	2	2	NUM
inlawrev-2815	303	7	,	,	PUNCT
inlawrev-2815	303	8	1984	1984	NUM
inlawrev-2815	303	9	,	,	PUNCT
inlawrev-2815	303	10	pub	pub	NOUN
inlawrev-2815	303	11	.	.	PUNCT
inlawrev-2815	304	1	l.	l.	PROPN
inlawrev-2815	304	2	no	no	INTJ
inlawrev-2815	304	3	.	.	PROPN
inlawrev-2815	304	4	42	42	NUM
inlawrev-2815	304	5	,	,	PUNCT
inlawrev-2815	304	6	§	§	PROPN
inlawrev-2815	304	7	2	2	NUM
inlawrev-2815	304	8	,	,	PUNCT
inlawrev-2815	304	9	1984	1984	NUM
inlawrev-2815	304	10	ind	ind	NOUN
inlawrev-2815	304	11	.	.	PUNCT
inlawrev-2815	305	1	acts	act	VERB
inlawrev-2815	305	2	552	552	NUM
inlawrev-2815	305	3	,	,	PUNCT
inlawrev-2815	305	4	554	554	NUM
inlawrev-2815	305	5	.	.	PUNCT
inlawrev-2815	306	1	55	55	NUM
inlawrev-2815	306	2	.	.	PUNCT
inlawrev-2815	307	1	i	i	PRON
inlawrev-2815	307	2	d.	d.	PROPN
inlawrev-2815	307	3	56	56	NUM
inlawrev-2815	307	4	.	.	PUNCT
inlawrev-2815	308	1	it	it	PRON
inlawrev-2815	308	2	is	be	AUX
inlawrev-2815	308	3	possible	possible	ADJ
inlawrev-2815	308	4	that	that	SCONJ
inlawrev-2815	308	5	pub	pub	NOUN
inlawrev-2815	308	6	.	.	PUNCT
inlawrev-2815	309	1	l.	l.	PROPN
inlawrev-2815	309	2	no	no	INTJ
inlawrev-2815	309	3	.	.	PROPN
inlawrev-2815	310	1	42	42	NUM
inlawrev-2815	310	2	-	-	SYM
inlawrev-2815	310	3	1984	1984	NUM
inlawrev-2815	310	4	was	be	AUX
inlawrev-2815	310	5	enacted	enact	VERB
inlawrev-2815	310	6	in	in	ADP
inlawrev-2815	310	7	reaction	reaction	NOUN
inlawrev-2815	310	8	to	to	ADP
inlawrev-2815	310	9	the	the	DET
inlawrev-2815	310	10	decision	decision	NOUN
inlawrev-2815	310	11	in	in	ADP
inlawrev-2815	310	12	cambridge	cambridge	PROPN
inlawrev-2815	310	13	square	square	PROPN
inlawrev-2815	310	14	north	north	PROPN
inlawrev-2815	310	15	v.	v.	ADP
inlawrev-2815	310	16	indiana	indiana	PROPN
inlawrev-2815	310	17	bd	bd	PROPN
inlawrev-2815	310	18	.	.	PROPN
inlawrev-2815	310	19	of	of	ADP
inlawrev-2815	310	20	state	state	NOUN
inlawrev-2815	310	21	tax	tax	NOUN
inlawrev-2815	310	22	comm'rs	comm'rs	NOUN
inlawrev-2815	310	23	,	,	PUNCT
inlawrev-2815	310	24	cause	cause	VERB
inlawrev-2815	310	25	no	no	DET
inlawrev-2815	310	26	.	.	NOUN
inlawrev-2815	310	27	37226	37226	NUM
inlawrev-2815	311	1	(	(	PUNCT
inlawrev-2815	311	2	marion	marion	PROPN
inlawrev-2815	311	3	county	county	PROPN
inlawrev-2815	311	4	sup	sup	NOUN
inlawrev-2815	311	5	.	.	PUNCT
inlawrev-2815	312	1	ct	ct	PROPN
inlawrev-2815	312	2	.	.	PROPN
inlawrev-2815	312	3	,	,	PUNCT
inlawrev-2815	312	4	june	june	PROPN
inlawrev-2815	312	5	3	3	NUM
inlawrev-2815	312	6	,	,	PUNCT
inlawrev-2815	312	7	1983	1983	NUM
inlawrev-2815	312	8	)	)	PUNCT
inlawrev-2815	312	9	in	in	ADP
inlawrev-2815	312	10	which	which	PRON
inlawrev-2815	312	11	the	the	DET
inlawrev-2815	312	12	court	court	NOUN
inlawrev-2815	312	13	held	hold	VERB
inlawrev-2815	312	14	that	that	SCONJ
inlawrev-2815	312	15	the	the	DET
inlawrev-2815	312	16	state	state	NOUN
inlawrev-2815	312	17	board	board	NOUN
inlawrev-2815	312	18	could	could	AUX
inlawrev-2815	312	19	not	not	PART
inlawrev-2815	312	20	deny	deny	VERB
inlawrev-2815	312	21	the	the	DET
inlawrev-2815	312	22	use	use	NOUN
inlawrev-2815	312	23	of	of	ADP
inlawrev-2815	312	24	the	the	DET
inlawrev-2815	312	25	income	income	NOUN
inlawrev-2815	312	26	method	method	NOUN
inlawrev-2815	312	27	in	in	ADP
inlawrev-2815	312	28	valuing	value	VERB
inlawrev-2815	312	29	real	real	ADJ
inlawrev-2815	312	30	estate	estate	NOUN
inlawrev-2815	313	1	because	because	SCONJ
inlawrev-2815	313	2	ind	ind	PROPN
inlawrev-2815	313	3	.	.	PUNCT
inlawrev-2815	313	4	code	code	PROPN
inlawrev-2815	313	5	§	§	PROPN
inlawrev-2815	313	6	6	6	NUM
inlawrev-2815	313	7	-	-	SYM
inlawrev-2815	313	8	1	1	NUM
inlawrev-2815	313	9	.	.	NOUN
inlawrev-2815	313	10	1	1	NUM
inlawrev-2815	313	11	-	-	SYM
inlawrev-2815	313	12	31	31	NUM
inlawrev-2815	313	13	-6(b	-6(b	NUM
inlawrev-2815	313	14	)	)	PUNCT
inlawrev-2815	313	15	(	(	PUNCT
inlawrev-2815	313	16	1982	1982	NUM
inlawrev-2815	313	17	)	)	PUNCT
inlawrev-2815	313	18	expressly	expressly	ADV
inlawrev-2815	313	19	referred	refer	VERB
inlawrev-2815	313	20	to	to	ADP
inlawrev-2815	313	21	earning	earn	VERB
inlawrev-2815	313	22	capacity	capacity	NOUN
inlawrev-2815	313	23	and	and	CCONJ
inlawrev-2815	313	24	capitalization	capitalization	NOUN
inlawrev-2815	313	25	of	of	ADP
inlawrev-2815	313	26	income	income	NOUN
inlawrev-2815	313	27	.	.	PUNCT
inlawrev-2815	314	1	in	in	ADP
inlawrev-2815	314	2	addition	addition	NOUN
inlawrev-2815	314	3	.	.	PUNCT
inlawrev-2815	315	1	regulation	regulation	NOUN
inlawrev-2815	315	2	17	17	NUM
inlawrev-2815	315	3	apparently	apparently	ADV
inlawrev-2815	315	4	sanctioned	sanction	VERB
inlawrev-2815	315	5	the	the	DET
inlawrev-2815	315	6	income	income	NOUN
inlawrev-2815	315	7	method	method	NOUN
inlawrev-2815	315	8	,	,	PUNCT
inlawrev-2815	315	9	although	although	SCONJ
inlawrev-2815	315	10	it	it	PRON
inlawrev-2815	315	11	never	never	ADV
inlawrev-2815	315	12	explained	explain	VERB
inlawrev-2815	315	13	how	how	SCONJ
inlawrev-2815	315	14	valuations	valuation	NOUN
inlawrev-2815	315	15	under	under	ADP
inlawrev-2815	315	16	the	the	DET
inlawrev-2815	315	17	income	income	NOUN
inlawrev-2815	315	18	and	and	CCONJ
inlawrev-2815	315	19	cost	cost	NOUN
inlawrev-2815	315	20	methods	method	NOUN
inlawrev-2815	315	21	should	should	AUX
inlawrev-2815	315	22	be	be	AUX
inlawrev-2815	315	23	reconciled	reconcile	VERB
inlawrev-2815	315	24	.	.	PUNCT
inlawrev-2815	316	1	ind	ind	NOUN
inlawrev-2815	316	2	.	.	PUNCT
inlawrev-2815	317	1	admin	admin	PROPN
inlawrev-2815	317	2	.	.	PUNCT
inlawrev-2815	318	1	code	code	PROPN
inlawrev-2815	318	2	tit	tit	PROPN
inlawrev-2815	318	3	.	.	PUNCT
inlawrev-2815	319	1	50	50	NUM
inlawrev-2815	319	2	,	,	PUNCT
inlawrev-2815	319	3	r.	r.	NOUN
inlawrev-2815	319	4	2	2	NUM
inlawrev-2815	319	5	-	-	SYM
inlawrev-2815	319	6	1	1	NUM
inlawrev-2815	319	7	-	-	SYM
inlawrev-2815	319	8	9	9	NUM
inlawrev-2815	319	9	(	(	PUNCT
inlawrev-2815	319	10	1985	1985	NUM
inlawrev-2815	319	11	)	)	PUNCT
inlawrev-2815	319	12	(	(	PUNCT
inlawrev-2815	319	13	repealed	repeal	VERB
inlawrev-2815	319	14	9	9	NUM
inlawrev-2815	319	15	ind	ind	NOUN
inlawrev-2815	319	16	.	.	PUNCT
inlawrev-2815	320	1	reg	reg	NOUN
inlawrev-2815	320	2	.	.	PUNCT
inlawrev-2815	321	1	706	706	NUM
inlawrev-2815	321	2	(	(	PUNCT
inlawrev-2815	321	3	1986	1986	NUM
inlawrev-2815	321	4	)	)	PUNCT
inlawrev-2815	321	5	)	)	PUNCT
inlawrev-2815	321	6	.	.	PUNCT
inlawrev-2815	322	1	57	57	NUM
inlawrev-2815	322	2	.	.	X
inlawrev-2815	323	1	ind	ind	PROPN
inlawrev-2815	323	2	.	.	PUNCT
inlawrev-2815	324	1	code	code	PROPN
inlawrev-2815	324	2	§	§	PROPN
inlawrev-2815	324	3	6	6	NUM
inlawrev-2815	324	4	-	-	PUNCT
inlawrev-2815	324	5	l.l-31	l.l-31	PRON
inlawrev-2815	324	6	-	-	PUNCT
inlawrev-2815	324	7	6(c	6(c	NUM
inlawrev-2815	324	8	)	)	PUNCT
inlawrev-2815	324	9	(	(	PUNCT
inlawrev-2815	324	10	1988	1988	NUM
inlawrev-2815	324	11	)	)	PUNCT
inlawrev-2815	324	12	.	.	PUNCT
inlawrev-2815	325	1	458	458	NUM
inlawrev-2815	325	2	indiana	indiana	PROPN
inlawrev-2815	325	3	law	law	PROPN
inlawrev-2815	325	4	review	review	NOUN
inlawrev-2815	325	5	[	[	X
inlawrev-2815	325	6	vol	vol	NOUN
inlawrev-2815	325	7	.	.	PUNCT
inlawrev-2815	325	8	22:449	22:449	NUM
inlawrev-2815	325	9	statutory	statutory	PROPN
inlawrev-2815	325	10	valuation	valuation	PROPN
inlawrev-2815	325	11	standard	standard	PROPN
inlawrev-2815	325	12	since	since	SCONJ
inlawrev-2815	325	13	at	at	ADV
inlawrev-2815	325	14	least	least	ADJ
inlawrev-2815	325	15	1919^^—was	1919^^—was	NUM
inlawrev-2815	325	16	replaced	replace	VERB
inlawrev-2815	325	17	by	by	ADP
inlawrev-2815	325	18	the	the	DET
inlawrev-2815	325	19	term	term	NOUN
inlawrev-2815	325	20	"	"	PUNCT
inlawrev-2815	325	21	true	true	ADJ
inlawrev-2815	325	22	tax	tax	NOUN
inlawrev-2815	325	23	value	value	NOUN
inlawrev-2815	325	24	.	.	PUNCT
inlawrev-2815	326	1	"	"	PUNCT
inlawrev-2815	326	2	^^	^^	PUNCT
inlawrev-2815	326	3	in	in	ADP
inlawrev-2815	326	4	connection	connection	NOUN
inlawrev-2815	326	5	with	with	ADP
inlawrev-2815	326	6	its	its	PRON
inlawrev-2815	326	7	"	"	PUNCT
inlawrev-2815	326	8	sunset	sunset	NOUN
inlawrev-2815	326	9	review	review	NOUN
inlawrev-2815	326	10	"	"	PUNCT
inlawrev-2815	326	11	of	of	ADP
inlawrev-2815	326	12	the	the	DET
inlawrev-2815	326	13	state	state	NOUN
inlawrev-2815	326	14	board	board	NOUN
inlawrev-2815	326	15	,	,	PUNCT
inlawrev-2815	326	16	the	the	DET
inlawrev-2815	326	17	indiana	indiana	PROPN
inlawrev-2815	326	18	legislative	legislative	PROPN
inlawrev-2815	326	19	services	service	NOUN
inlawrev-2815	326	20	agency	agency	NOUN
inlawrev-2815	326	21	characterized	characterize	VERB
inlawrev-2815	326	22	the	the	DET
inlawrev-2815	326	23	state	state	NOUN
inlawrev-2815	326	24	board	board	NOUN
inlawrev-2815	326	25	as	as	ADP
inlawrev-2815	326	26	advocating	advocate	VERB
inlawrev-2815	326	27	the	the	DET
inlawrev-2815	326	28	position	position	NOUN
inlawrev-2815	326	29	that	that	SCONJ
inlawrev-2815	326	30	market	market	NOUN
inlawrev-2815	326	31	values	value	NOUN
inlawrev-2815	326	32	are	be	AUX
inlawrev-2815	326	33	not	not	PART
inlawrev-2815	326	34	the	the	DET
inlawrev-2815	326	35	basis	basis	NOUN
inlawrev-2815	326	36	for	for	ADP
inlawrev-2815	326	37	property	property	NOUN
inlawrev-2815	326	38	tax	tax	NOUN
inlawrev-2815	326	39	assessments	assessment	NOUN
inlawrev-2815	326	40	in	in	ADP
inlawrev-2815	326	41	indiana.^	indiana.^	PROPN
inlawrev-2815	326	42	°	°	NOUN
inlawrev-2815	326	43	the	the	DET
inlawrev-2815	326	44	state	state	PROPN
inlawrev-2815	326	45	board	board	PROPN
inlawrev-2815	326	46	's	's	PART
inlawrev-2815	326	47	administrative	administrative	ADJ
inlawrev-2815	326	48	actions	action	NOUN
inlawrev-2815	326	49	over	over	ADP
inlawrev-2815	326	50	the	the	DET
inlawrev-2815	326	51	years	year	NOUN
inlawrev-2815	326	52	have	have	AUX
inlawrev-2815	326	53	generally	generally	ADV
inlawrev-2815	326	54	been	be	AUX
inlawrev-2815	326	55	consistent	consistent	ADJ
inlawrev-2815	326	56	with	with	ADP
inlawrev-2815	326	57	this	this	DET
inlawrev-2815	326	58	position	position	NOUN
inlawrev-2815	326	59	.	.	PUNCT
inlawrev-2815	327	1	^^	^^	PUNCT
inlawrev-2815	327	2	more	more	ADV
inlawrev-2815	327	3	recently	recently	ADV
inlawrev-2815	327	4	,	,	PUNCT
inlawrev-2815	327	5	in	in	ADP
inlawrev-2815	327	6	response	response	NOUN
inlawrev-2815	327	7	to	to	ADP
inlawrev-2815	327	8	the	the	DET
inlawrev-2815	327	9	1984	1984	NUM
inlawrev-2815	327	10	statutory	statutory	ADJ
inlawrev-2815	327	11	amendments	amendment	NOUN
inlawrev-2815	327	12	,	,	PUNCT
inlawrev-2815	327	13	the	the	DET
inlawrev-2815	327	14	state	state	NOUN
inlawrev-2815	327	15	board	board	NOUN
inlawrev-2815	327	16	amended	amend	VERB
inlawrev-2815	327	17	existing	exist	VERB
inlawrev-2815	327	18	regulation	regulation	NOUN
inlawrev-2815	327	19	17	17	NUM
inlawrev-2815	327	20	to	to	PART
inlawrev-2815	327	21	delete	delete	VERB
inlawrev-2815	327	22	the	the	DET
inlawrev-2815	327	23	principal	principal	ADJ
inlawrev-2815	327	24	reference	reference	NOUN
inlawrev-2815	327	25	to	to	ADP
inlawrev-2815	327	26	the	the	DET
inlawrev-2815	327	27	income	income	NOUN
inlawrev-2815	327	28	method	method	NOUN
inlawrev-2815	327	29	of	of	ADP
inlawrev-2815	327	30	valuation^^	valuation^^	NUM
inlawrev-2815	327	31	and	and	CCONJ
inlawrev-2815	327	32	eliminated	eliminate	VERB
inlawrev-2815	327	33	the	the	DET
inlawrev-2815	327	34	method	method	NOUN
inlawrev-2815	327	35	entirely	entirely	ADV
inlawrev-2815	327	36	from	from	ADP
inlawrev-2815	327	37	the	the	DET
inlawrev-2815	327	38	version	version	NOUN
inlawrev-2815	327	39	of	of	ADP
inlawrev-2815	327	40	regulation	regulation	NOUN
inlawrev-2815	327	41	17	17	NUM
inlawrev-2815	327	42	issued	issue	VERB
inlawrev-2815	327	43	for	for	ADP
inlawrev-2815	327	44	the	the	DET
inlawrev-2815	327	45	1989	1989	NUM
inlawrev-2815	327	46	general	general	NOUN
inlawrev-2815	327	47	reassessment.^^	reassessment.^^	NOUN
inlawrev-2815	327	48	in	in	ADP
inlawrev-2815	327	49	addition	addition	NOUN
inlawrev-2815	327	50	,	,	PUNCT
inlawrev-2815	327	51	the	the	DET
inlawrev-2815	327	52	state	state	NOUN
inlawrev-2815	327	53	board	board	NOUN
inlawrev-2815	327	54	has	have	AUX
inlawrev-2815	327	55	not	not	PART
inlawrev-2815	327	56	attempted	attempt	VERB
inlawrev-2815	327	57	to	to	PART
inlawrev-2815	327	58	apply	apply	VERB
inlawrev-2815	327	59	even	even	ADV
inlawrev-2815	327	60	the	the	DET
inlawrev-2815	327	61	cost	cost	NOUN
inlawrev-2815	327	62	approach	approach	NOUN
inlawrev-2815	327	63	as	as	ADP
inlawrev-2815	327	64	a	a	DET
inlawrev-2815	327	65	true	true	ADJ
inlawrev-2815	327	66	proxy	proxy	NOUN
inlawrev-2815	327	67	for	for	ADP
inlawrev-2815	327	68	market	market	NOUN
inlawrev-2815	327	69	values	value	NOUN
inlawrev-2815	327	70	.	.	PUNCT
inlawrev-2815	328	1	as	as	SCONJ
inlawrev-2815	328	2	it	it	PRON
inlawrev-2815	328	3	did	do	VERB
inlawrev-2815	328	4	in	in	ADP
inlawrev-2815	328	5	the	the	DET
inlawrev-2815	328	6	1979	1979	NUM
inlawrev-2815	328	7	version	version	NOUN
inlawrev-2815	328	8	of	of	ADP
inlawrev-2815	328	9	regulation	regulation	NOUN
inlawrev-2815	328	10	17,^	17,^	NOUN
inlawrev-2815	328	11	"	"	PUNCT
inlawrev-2815	328	12	*	*	PUNCT
inlawrev-2815	328	13	the	the	DET
inlawrev-2815	328	14	state	state	NOUN
inlawrev-2815	328	15	board	board	NOUN
inlawrev-2815	328	16	has	have	AUX
inlawrev-2815	328	17	applied	apply	VERB
inlawrev-2815	328	18	an	an	DET
inlawrev-2815	328	19	across	across	ADP
inlawrev-2815	328	20	-	-	PUNCT
inlawrev-2815	328	21	theboard	theboard	NOUN
inlawrev-2815	328	22	15	15	NUM
inlawrev-2815	328	23	%	%	NOUN
inlawrev-2815	328	24	"	"	PUNCT
inlawrev-2815	328	25	discount	discount	NOUN
inlawrev-2815	328	26	"	"	PUNCT
inlawrev-2815	328	27	to	to	ADP
inlawrev-2815	328	28	actual	actual	ADJ
inlawrev-2815	328	29	replacement	replacement	NOUN
inlawrev-2815	328	30	costs	cost	NOUN
inlawrev-2815	328	31	(	(	PUNCT
inlawrev-2815	328	32	determined	determine	VERB
inlawrev-2815	328	33	by	by	ADP
inlawrev-2815	328	34	a	a	DET
inlawrev-2815	328	35	state	state	NOUN
inlawrev-2815	328	36	-	-	PUNCT
inlawrev-2815	328	37	wide	wide	ADJ
inlawrev-2815	328	38	study	study	NOUN
inlawrev-2815	328	39	)	)	PUNCT
inlawrev-2815	328	40	in	in	ADP
inlawrev-2815	328	41	establishing	establish	VERB
inlawrev-2815	328	42	the	the	DET
inlawrev-2815	328	43	schedules	schedule	NOUN
inlawrev-2815	328	44	in	in	ADP
inlawrev-2815	328	45	the	the	DET
inlawrev-2815	328	46	1989	1989	NUM
inlawrev-2815	328	47	version	version	NOUN
inlawrev-2815	328	48	of	of	ADP
inlawrev-2815	328	49	regulation	regulation	NOUN
inlawrev-2815	328	50	17.^^	17.^^	NUM
inlawrev-2815	328	51	similarly	similarly	ADV
inlawrev-2815	328	52	,	,	PUNCT
inlawrev-2815	328	53	the	the	DET
inlawrev-2815	328	54	state	state	PROPN
inlawrev-2815	328	55	board	board	NOUN
inlawrev-2815	328	56	's	's	PART
inlawrev-2815	328	57	regulations	regulation	NOUN
inlawrev-2815	328	58	for	for	ADP
inlawrev-2815	328	59	assessing	assess	VERB
inlawrev-2815	328	60	farmland	farmland	NOUN
inlawrev-2815	328	61	,	,	PUNCT
inlawrev-2815	328	62	business	business	NOUN
inlawrev-2815	328	63	personal	personal	ADJ
inlawrev-2815	328	64	property	property	NOUN
inlawrev-2815	328	65	,	,	PUNCT
inlawrev-2815	328	66	and	and	CCONJ
inlawrev-2815	328	67	utility	utility	NOUN
inlawrev-2815	328	68	property	property	NOUN
inlawrev-2815	328	69	also	also	ADV
inlawrev-2815	328	70	contain	contain	VERB
inlawrev-2815	328	71	features	feature	NOUN
inlawrev-2815	328	72	that	that	PRON
inlawrev-2815	328	73	tend	tend	VERB
inlawrev-2815	328	74	to	to	PART
inlawrev-2815	328	75	produce	produce	VERB
inlawrev-2815	328	76	true	true	ADJ
inlawrev-2815	328	77	tax	tax	NOUN
inlawrev-2815	328	78	values	value	NOUN
inlawrev-2815	328	79	below	below	ADP
inlawrev-2815	328	80	market	market	NOUN
inlawrev-2815	328	81	values	value	NOUN
inlawrev-2815	328	82	derived	derive	VERB
inlawrev-2815	328	83	according	accord	VERB
inlawrev-2815	328	84	to	to	ADP
inlawrev-2815	328	85	accepted	accept	VERB
inlawrev-2815	328	86	appraisal	appraisal	NOUN
inlawrev-2815	328	87	principles	principle	NOUN
inlawrev-2815	328	88	.	.	PUNCT
inlawrev-2815	328	89	^^	^^	PUNCT
inlawrev-2815	329	1	c.	c.	NOUN
inlawrev-2815	329	2	critique	critique	NOUN
inlawrev-2815	329	3	of	of	ADP
inlawrev-2815	329	4	the	the	DET
inlawrev-2815	329	5	"	"	PUNCT
inlawrev-2815	329	6	true	true	ADJ
inlawrev-2815	329	7	tax	tax	NOUN
inlawrev-2815	329	8	value	value	NOUN
inlawrev-2815	329	9	"	"	PUNCT
inlawrev-2815	329	10	system	system	NOUN
inlawrev-2815	329	11	the	the	DET
inlawrev-2815	329	12	goals	goal	NOUN
inlawrev-2815	329	13	of	of	ADP
inlawrev-2815	329	14	a	a	DET
inlawrev-2815	329	15	property	property	NOUN
inlawrev-2815	329	16	tax	tax	NOUN
inlawrev-2815	329	17	system	system	NOUN
inlawrev-2815	329	18	that	that	PRON
inlawrev-2815	329	19	bases	base	VERB
inlawrev-2815	329	20	assessment	assessment	NOUN
inlawrev-2815	329	21	values	value	NOUN
inlawrev-2815	329	22	on	on	ADP
inlawrev-2815	329	23	rules	rule	NOUN
inlawrev-2815	329	24	divorced	divorce	VERB
inlawrev-2815	329	25	from	from	ADP
inlawrev-2815	329	26	market	market	NOUN
inlawrev-2815	329	27	values	value	NOUN
inlawrev-2815	329	28	appear	appear	VERB
inlawrev-2815	329	29	to	to	PART
inlawrev-2815	329	30	be	be	AUX
inlawrev-2815	329	31	related	relate	VERB
inlawrev-2815	329	32	primarily	primarily	ADV
inlawrev-2815	329	33	to	to	ADP
inlawrev-2815	329	34	improving	improve	VERB
inlawrev-2815	329	35	the	the	DET
inlawrev-2815	329	36	ease	ease	NOUN
inlawrev-2815	329	37	and	and	CCONJ
inlawrev-2815	329	38	cost	cost	NOUN
inlawrev-2815	329	39	of	of	ADP
inlawrev-2815	329	40	administration	administration	NOUN
inlawrev-2815	329	41	.	.	PUNCT
inlawrev-2815	330	1	under	under	ADP
inlawrev-2815	330	2	such	such	DET
inlawrev-2815	330	3	a	a	DET
inlawrev-2815	330	4	regime	regime	NOUN
inlawrev-2815	330	5	,	,	PUNCT
inlawrev-2815	330	6	58	58	NUM
inlawrev-2815	330	7	.	.	PUNCT
inlawrev-2815	330	8	act	act	PROPN
inlawrev-2815	330	9	approved	approve	VERB
inlawrev-2815	330	10	march	march	PROPN
inlawrev-2815	330	11	11	11	NUM
inlawrev-2815	330	12	,	,	PUNCT
inlawrev-2815	330	13	1919	1919	NUM
inlawrev-2815	330	14	,	,	PUNCT
inlawrev-2815	330	15	ch	ch	NOUN
inlawrev-2815	330	16	.	.	PROPN
inlawrev-2815	330	17	59	59	NUM
inlawrev-2815	330	18	,	,	PUNCT
inlawrev-2815	330	19	1919	1919	NUM
inlawrev-2815	330	20	ind	ind	NOUN
inlawrev-2815	330	21	.	.	PUNCT
inlawrev-2815	331	1	acts	act	VERB
inlawrev-2815	331	2	198	198	NUM
inlawrev-2815	331	3	.	.	PUNCT
inlawrev-2815	332	1	59	59	NUM
inlawrev-2815	332	2	.	.	X
inlawrev-2815	332	3	act	act	PROPN
inlawrev-2815	332	4	approved	approve	VERB
inlawrev-2815	332	5	march	march	PROPN
inlawrev-2815	332	6	11	11	NUM
inlawrev-2815	332	7	,	,	PUNCT
inlawrev-2815	332	8	1986	1986	NUM
inlawrev-2815	332	9	,	,	PUNCT
inlawrev-2815	332	10	pub	pub	NOUN
inlawrev-2815	332	11	.	.	PUNCT
inlawrev-2815	333	1	l.	l.	PROPN
inlawrev-2815	333	2	no	no	INTJ
inlawrev-2815	333	3	.	.	PROPN
inlawrev-2815	333	4	24	24	NUM
inlawrev-2815	333	5	,	,	PUNCT
inlawrev-2815	333	6	1986	1986	NUM
inlawrev-2815	333	7	ind	ind	NOUN
inlawrev-2815	333	8	.	.	PUNCT
inlawrev-2815	334	1	acts	act	VERB
inlawrev-2815	334	2	617	617	NUM
inlawrev-2815	334	3	(	(	PUNCT
inlawrev-2815	334	4	codified	codify	VERB
inlawrev-2815	334	5	as	as	SCONJ
inlawrev-2815	334	6	amended	amend	VERB
inlawrev-2815	334	7	at	at	ADP
inlawrev-2815	334	8	ind	ind	PROPN
inlawrev-2815	334	9	.	.	PUNCT
inlawrev-2815	335	1	code	code	PROPN
inlawrev-2815	335	2	§	§	PROPN
inlawrev-2815	335	3	6	6	NUM
inlawrev-2815	335	4	-	-	SYM
inlawrev-2815	335	5	1.1	1.1	NUM
inlawrev-2815	335	6	-	-	PUNCT
inlawrev-2815	335	7	1	1	NUM
inlawrev-2815	335	8	-	-	SYM
inlawrev-2815	335	9	3	3	NUM
inlawrev-2815	335	10	(	(	PUNCT
inlawrev-2815	335	11	1988	1988	NUM
inlawrev-2815	335	12	)	)	PUNCT
inlawrev-2815	335	13	)	)	PUNCT
inlawrev-2815	335	14	.	.	PUNCT
inlawrev-2815	336	1	60	60	NUM
inlawrev-2815	336	2	.	.	PUNCT
inlawrev-2815	337	1	indiana	indiana	PROPN
inlawrev-2815	337	2	legislative	legislative	PROPN
inlawrev-2815	337	3	services	services	PROPN
inlawrev-2815	337	4	agency	agency	NOUN
inlawrev-2815	337	5	,	,	PUNCT
inlawrev-2815	337	6	performance	performance	NOUN
inlawrev-2815	337	7	audit	audit	NOUN
inlawrev-2815	337	8	of	of	ADP
inlawrev-2815	337	9	state	state	NOUN
inlawrev-2815	337	10	board	board	PROPN
inlawrev-2815	337	11	of	of	ADP
inlawrev-2815	337	12	tax	tax	NOUN
inlawrev-2815	337	13	commissioners	commissioner	NOUN
inlawrev-2815	337	14	,	,	PUNCT
inlawrev-2815	337	15	state	state	NOUN
inlawrev-2815	337	16	board	board	NOUN
inlawrev-2815	337	17	of	of	ADP
inlawrev-2815	337	18	accounts	account	NOUN
inlawrev-2815	337	19	,	,	PUNCT
inlawrev-2815	337	20	treasurer	treasurer	NOUN
inlawrev-2815	337	21	of	of	ADP
inlawrev-2815	337	22	state	state	NOUN
inlawrev-2815	337	23	's	's	PART
inlawrev-2815	337	24	office	office	NOUN
inlawrev-2815	337	25	,	,	PUNCT
inlawrev-2815	337	26	board	board	NOUN
inlawrev-2815	337	27	of	of	ADP
inlawrev-2815	337	28	depositories	depository	NOUN
inlawrev-2815	337	29	,	,	PUNCT
inlawrev-2815	337	30	department	department	NOUN
inlawrev-2815	337	31	of	of	ADP
inlawrev-2815	337	32	revenue	revenue	NOUN
inlawrev-2815	337	33	,	,	PUNCT
inlawrev-2815	337	34	indiana	indiana	PROPN
inlawrev-2815	337	35	revenue	revenue	PROPN
inlawrev-2815	337	36	board	board	PROPN
inlawrev-2815	337	37	,	,	PUNCT
inlawrev-2815	337	38	common	common	ADJ
inlawrev-2815	337	39	school	school	NOUN
inlawrev-2815	337	40	fund	fund	NOUN
inlawrev-2815	337	41	,	,	PUNCT
inlawrev-2815	337	42	land	land	NOUN
inlawrev-2815	337	43	division	division	NOUN
inlawrev-2815	337	44	,	,	PUNCT
inlawrev-2815	337	45	office	office	NOUN
inlawrev-2815	337	46	of	of	ADP
inlawrev-2815	337	47	auditor	auditor	NOUN
inlawrev-2815	337	48	of	of	ADP
inlawrev-2815	337	49	state	state	NOUN
inlawrev-2815	337	50	1	1	NUM
inlawrev-2815	337	51	(	(	PUNCT
inlawrev-2815	337	52	may	may	NOUN
inlawrev-2815	337	53	1985	1985	NUM
inlawrev-2815	337	54	)	)	PUNCT
inlawrev-2815	338	1	[	[	X
inlawrev-2815	338	2	hereinafter	hereinafter	NOUN
inlawrev-2815	338	3	performance	performance	NOUN
inlawrev-2815	338	4	audit	audit	NOUN
inlawrev-2815	338	5	]	]	PUNCT
inlawrev-2815	338	6	.	.	PUNCT
inlawrev-2815	339	1	61	61	NUM
inlawrev-2815	339	2	.	.	X
inlawrev-2815	339	3	note	note	NOUN
inlawrev-2815	339	4	,	,	PUNCT
inlawrev-2815	339	5	suggested	suggest	VERB
inlawrev-2815	339	6	adjustments	adjustment	NOUN
inlawrev-2815	339	7	to	to	ADP
inlawrev-2815	339	8	indiana	indiana	PROPN
inlawrev-2815	339	9	condominium	condominium	PROPN
inlawrev-2815	339	10	and	and	CCONJ
inlawrev-2815	339	11	property	property	NOUN
inlawrev-2815	339	12	tax	tax	NOUN
inlawrev-2815	339	13	laws	law	NOUN
inlawrev-2815	339	14	,	,	PUNCT
inlawrev-2815	339	15	10	10	NUM
inlawrev-2815	339	16	ind	ind	NOUN
inlawrev-2815	339	17	.	.	PUNCT
inlawrev-2815	340	1	l.	l.	PROPN
inlawrev-2815	340	2	rev	rev	PROPN
inlawrev-2815	340	3	.	.	PROPN
inlawrev-2815	340	4	693	693	NUM
inlawrev-2815	340	5	,	,	PUNCT
inlawrev-2815	340	6	725	725	NUM
inlawrev-2815	340	7	(	(	PUNCT
inlawrev-2815	340	8	1977	1977	NUM
inlawrev-2815	340	9	)	)	PUNCT
inlawrev-2815	340	10	.	.	PUNCT
inlawrev-2815	341	1	62	62	NUM
inlawrev-2815	341	2	.	.	PUNCT
inlawrev-2815	342	1	ind	ind	NOUN
inlawrev-2815	342	2	.	.	PUNCT
inlawrev-2815	343	1	admin	admin	PROPN
inlawrev-2815	343	2	.	.	PUNCT
inlawrev-2815	344	1	code	code	PROPN
inlawrev-2815	344	2	tit	tit	PROPN
inlawrev-2815	344	3	.	.	PUNCT
inlawrev-2815	345	1	50	50	NUM
inlawrev-2815	345	2	,	,	PUNCT
inlawrev-2815	345	3	r.	r.	NOUN
inlawrev-2815	345	4	2	2	NUM
inlawrev-2815	345	5	-	-	SYM
inlawrev-2815	345	6	1	1	NUM
inlawrev-2815	345	7	-	-	SYM
inlawrev-2815	345	8	9	9	NUM
inlawrev-2815	345	9	(	(	PUNCT
inlawrev-2815	345	10	1985	1985	NUM
inlawrev-2815	345	11	)	)	PUNCT
inlawrev-2815	345	12	(	(	PUNCT
inlawrev-2815	345	13	repealed	repeal	VERB
inlawrev-2815	345	14	9	9	NUM
inlawrev-2815	345	15	ind	ind	NOUN
inlawrev-2815	345	16	.	.	PUNCT
inlawrev-2815	346	1	reg	reg	NOUN
inlawrev-2815	346	2	.	.	PUNCT
inlawrev-2815	347	1	706	706	NUM
inlawrev-2815	347	2	(	(	PUNCT
inlawrev-2815	347	3	1986	1986	NUM
inlawrev-2815	347	4	)	)	PUNCT
inlawrev-2815	347	5	)	)	PUNCT
inlawrev-2815	347	6	.	.	PUNCT
inlawrev-2815	348	1	63	63	NUM
inlawrev-2815	348	2	.	.	PUNCT
inlawrev-2815	349	1	ind	ind	PROPN
inlawrev-2815	349	2	.	.	PUNCT
inlawrev-2815	350	1	admin	admin	PROPN
inlawrev-2815	350	2	.	.	PUNCT
inlawrev-2815	351	1	code	code	PROPN
inlawrev-2815	351	2	tit	tit	PROPN
inlawrev-2815	351	3	.	.	PUNCT
inlawrev-2815	352	1	50	50	NUM
inlawrev-2815	352	2	,	,	PUNCT
inlawrev-2815	352	3	r.	r.	NOUN
inlawrev-2815	352	4	2.1	2.1	NUM
inlawrev-2815	352	5	-	-	SYM
inlawrev-2815	352	6	1	1	NUM
inlawrev-2815	352	7	-	-	SYM
inlawrev-2815	352	8	1	1	NUM
inlawrev-2815	352	9	to	to	ADP
inlawrev-2815	352	10	2.1	2.1	NUM
inlawrev-2815	352	11	-	-	PUNCT
inlawrev-2815	352	12	6	6	NUM
inlawrev-2815	352	13	-	-	SYM
inlawrev-2815	352	14	1	1	NUM
inlawrev-2815	352	15	(	(	PUNCT
inlawrev-2815	352	16	1988	1988	NUM
inlawrev-2815	352	17	)	)	PUNCT
inlawrev-2815	352	18	.	.	PUNCT
inlawrev-2815	353	1	64	64	NUM
inlawrev-2815	353	2	.	.	PUNCT
inlawrev-2815	354	1	performance	performance	NOUN
inlawrev-2815	354	2	audit	audit	NOUN
inlawrev-2815	354	3	,	,	PUNCT
inlawrev-2815	354	4	supra	supra	PROPN
inlawrev-2815	354	5	note	note	NOUN
inlawrev-2815	354	6	60	60	NUM
inlawrev-2815	354	7	,	,	PUNCT
inlawrev-2815	354	8	at	at	ADP
inlawrev-2815	354	9	4	4	NUM
inlawrev-2815	354	10	.	.	NOUN
inlawrev-2815	354	11	65	65	NUM
inlawrev-2815	354	12	.	.	PUNCT
inlawrev-2815	355	1	see	see	VERB
inlawrev-2815	355	2	reassessment	reassessment	NOUN
inlawrev-2815	355	3	guidelines	guideline	NOUN
inlawrev-2815	355	4	ok'd	ok'd	PROPN
inlawrev-2815	355	5	,	,	PUNCT
inlawrev-2815	355	6	indianapolis	indianapolis	PROPN
inlawrev-2815	355	7	news	news	PROPN
inlawrev-2815	355	8	,	,	PUNCT
inlawrev-2815	355	9	may	may	AUX
inlawrev-2815	355	10	27	27	NUM
inlawrev-2815	355	11	,	,	PUNCT
inlawrev-2815	355	12	1986	1986	NUM
inlawrev-2815	355	13	,	,	PUNCT
inlawrev-2815	355	14	at	at	ADP
inlawrev-2815	355	15	11	11	NUM
inlawrev-2815	355	16	,	,	PUNCT
inlawrev-2815	355	17	col	col	PROPN
inlawrev-2815	355	18	.	.	PROPN
inlawrev-2815	355	19	1	1	NUM
inlawrev-2815	355	20	;	;	PUNCT
inlawrev-2815	355	21	senator	senator	NOUN
inlawrev-2815	355	22	says	say	VERB
inlawrev-2815	355	23	property	property	NOUN
inlawrev-2815	355	24	tax	tax	NOUN
inlawrev-2815	355	25	may	may	AUX
inlawrev-2815	355	26	leap	leap	VERB
inlawrev-2815	355	27	20	20	NUM
inlawrev-2815	355	28	%	%	NOUN
inlawrev-2815	355	29	,	,	PUNCT
inlawrev-2815	355	30	indianapolis	indianapolis	PROPN
inlawrev-2815	355	31	news	news	PROPN
inlawrev-2815	355	32	,	,	PUNCT
inlawrev-2815	355	33	june	june	PROPN
inlawrev-2815	355	34	21	21	NUM
inlawrev-2815	355	35	,	,	PUNCT
inlawrev-2815	355	36	1986	1986	NUM
inlawrev-2815	355	37	,	,	PUNCT
inlawrev-2815	355	38	at	at	ADP
inlawrev-2815	355	39	17	17	NUM
inlawrev-2815	355	40	,	,	PUNCT
inlawrev-2815	355	41	col	col	PROPN
inlawrev-2815	355	42	.	.	PROPN
inlawrev-2815	355	43	5	5	NUM
inlawrev-2815	355	44	;	;	PUNCT
inlawrev-2815	355	45	and	and	CCONJ
inlawrev-2815	355	46	assessing	assess	VERB
inlawrev-2815	355	47	will	will	AUX
inlawrev-2815	355	48	hit	hit	VERB
inlawrev-2815	355	49	home	home	NOUN
inlawrev-2815	355	50	—	—	PUNCT
inlawrev-2815	355	51	literally	literally	ADV
inlawrev-2815	355	52	,	,	PUNCT
inlawrev-2815	355	53	indianapolis	indianapolis	PROPN
inlawrev-2815	355	54	star	star	PROPN
inlawrev-2815	355	55	,	,	PUNCT
inlawrev-2815	355	56	june	june	PROPN
inlawrev-2815	355	57	25	25	NUM
inlawrev-2815	355	58	,	,	PUNCT
inlawrev-2815	355	59	1986	1986	NUM
inlawrev-2815	355	60	,	,	PUNCT
inlawrev-2815	355	61	at	at	ADP
inlawrev-2815	355	62	1	1	NUM
inlawrev-2815	355	63	,	,	PUNCT
inlawrev-2815	355	64	col	col	PROPN
inlawrev-2815	355	65	.	.	PROPN
inlawrev-2815	355	66	1	1	NUM
inlawrev-2815	355	67	.	.	PUNCT
inlawrev-2815	356	1	the	the	DET
inlawrev-2815	356	2	study	study	NOUN
inlawrev-2815	356	3	showed	show	VERB
inlawrev-2815	356	4	that	that	SCONJ
inlawrev-2815	356	5	construction	construction	NOUN
inlawrev-2815	356	6	costs	cost	NOUN
inlawrev-2815	356	7	had	have	AUX
inlawrev-2815	356	8	risen	rise	VERB
inlawrev-2815	356	9	100	100	NUM
inlawrev-2815	356	10	%	%	NOUN
inlawrev-2815	356	11	between	between	ADP
inlawrev-2815	356	12	1975	1975	NUM
inlawrev-2815	356	13	and	and	CCONJ
inlawrev-2815	356	14	1985	1985	NUM
inlawrev-2815	356	15	,	,	PUNCT
inlawrev-2815	356	16	but	but	CCONJ
inlawrev-2815	356	17	the	the	DET
inlawrev-2815	356	18	state	state	NOUN
inlawrev-2815	356	19	board	board	NOUN
inlawrev-2815	356	20	increased	increase	VERB
inlawrev-2815	356	21	the	the	DET
inlawrev-2815	356	22	cost	cost	NOUN
inlawrev-2815	356	23	schedules	schedule	NOUN
inlawrev-2815	356	24	by	by	ADP
inlawrev-2815	356	25	only	only	ADV
inlawrev-2815	356	26	85	85	NUM
inlawrev-2815	356	27	%	%	NOUN
inlawrev-2815	356	28	.	.	PUNCT
inlawrev-2815	357	1	66	66	NUM
inlawrev-2815	357	2	.	.	PUNCT
inlawrev-2815	358	1	see	see	VERB
inlawrev-2815	358	2	supra	supra	PROPN
inlawrev-2815	358	3	notes	note	NOUN
inlawrev-2815	358	4	37	37	NUM
inlawrev-2815	358	5	,	,	PUNCT
inlawrev-2815	358	6	41	41	NUM
inlawrev-2815	358	7	-	-	SYM
inlawrev-2815	358	8	47	47	NUM
inlawrev-2815	358	9	and	and	CCONJ
inlawrev-2815	358	10	accompanying	accompany	VERB
inlawrev-2815	358	11	text	text	NOUN
inlawrev-2815	358	12	.	.	PUNCT
inlawrev-2815	359	1	see	see	VERB
inlawrev-2815	359	2	also	also	ADV
inlawrev-2815	359	3	performance	performance	NOUN
inlawrev-2815	359	4	audit	audit	NOUN
inlawrev-2815	359	5	,	,	PUNCT
inlawrev-2815	359	6	supra	supra	PROPN
inlawrev-2815	359	7	note	note	NOUN
inlawrev-2815	359	8	60	60	NUM
inlawrev-2815	359	9	,	,	PUNCT
inlawrev-2815	359	10	at	at	ADP
inlawrev-2815	359	11	7	7	NUM
inlawrev-2815	359	12	.	.	NOUN
inlawrev-2815	359	13	1988	1988	NUM
inlawrev-2815	359	14	]	]	PUNCT
inlawrev-2815	359	15	tax	tax	NOUN
inlawrev-2815	359	16	policy	policy	NOUN
inlawrev-2815	359	17	459	459	NUM
inlawrev-2815	359	18	the	the	DET
inlawrev-2815	359	19	often	often	ADV
inlawrev-2815	359	20	intractable	intractable	ADJ
inlawrev-2815	359	21	problems	problem	NOUN
inlawrev-2815	359	22	of	of	ADP
inlawrev-2815	359	23	ordinary	ordinary	ADJ
inlawrev-2815	359	24	appraisal	appraisal	NOUN
inlawrev-2815	359	25	practice	practice	NOUN
inlawrev-2815	359	26	would	would	AUX
inlawrev-2815	359	27	ideally	ideally	ADV
inlawrev-2815	359	28	fall	fall	VERB
inlawrev-2815	359	29	away	away	ADV
inlawrev-2815	359	30	as	as	SCONJ
inlawrev-2815	359	31	the	the	DET
inlawrev-2815	359	32	process	process	NOUN
inlawrev-2815	359	33	of	of	ADP
inlawrev-2815	359	34	valuing	value	VERB
inlawrev-2815	359	35	property	property	NOUN
inlawrev-2815	359	36	was	be	AUX
inlawrev-2815	359	37	reduced	reduce	VERB
inlawrev-2815	359	38	to	to	ADP
inlawrev-2815	359	39	the	the	DET
inlawrev-2815	359	40	application	application	NOUN
inlawrev-2815	359	41	of	of	ADP
inlawrev-2815	359	42	a	a	DET
inlawrev-2815	359	43	set	set	NOUN
inlawrev-2815	359	44	of	of	ADP
inlawrev-2815	359	45	mechanical	mechanical	ADJ
inlawrev-2815	359	46	rules	rule	NOUN
inlawrev-2815	359	47	and	and	CCONJ
inlawrev-2815	359	48	formulas	formula	NOUN
inlawrev-2815	359	49	that	that	PRON
inlawrev-2815	359	50	could	could	AUX
inlawrev-2815	359	51	be	be	AUX
inlawrev-2815	359	52	applied	apply	VERB
inlawrev-2815	359	53	even	even	ADV
inlawrev-2815	359	54	by	by	ADP
inlawrev-2815	359	55	those	those	PRON
inlawrev-2815	359	56	with	with	ADP
inlawrev-2815	359	57	relatively	relatively	ADV
inlawrev-2815	359	58	minimal	minimal	ADJ
inlawrev-2815	359	59	training	training	NOUN
inlawrev-2815	359	60	.	.	PUNCT
inlawrev-2815	360	1	in	in	ADP
inlawrev-2815	360	2	addition	addition	NOUN
inlawrev-2815	360	3	,	,	PUNCT
inlawrev-2815	360	4	controversy	controversy	NOUN
inlawrev-2815	360	5	and	and	CCONJ
inlawrev-2815	360	6	litigation	litigation	NOUN
inlawrev-2815	360	7	would	would	AUX
inlawrev-2815	360	8	be	be	AUX
inlawrev-2815	360	9	reduced	reduce	VERB
inlawrev-2815	360	10	,	,	PUNCT
inlawrev-2815	360	11	with	with	ADP
inlawrev-2815	360	12	the	the	DET
inlawrev-2815	360	13	ultimate	ultimate	ADJ
inlawrev-2815	360	14	issue	issue	NOUN
inlawrev-2815	360	15	being	be	AUX
inlawrev-2815	360	16	whether	whether	SCONJ
inlawrev-2815	360	17	the	the	DET
inlawrev-2815	360	18	applicable	applicable	ADJ
inlawrev-2815	360	19	regulations	regulation	NOUN
inlawrev-2815	360	20	were	be	AUX
inlawrev-2815	360	21	properly	properly	ADV
inlawrev-2815	360	22	applied	apply	VERB
inlawrev-2815	360	23	.	.	PUNCT
inlawrev-2815	361	1	the	the	DET
inlawrev-2815	361	2	typically	typically	ADV
inlawrev-2815	361	3	conflicting	conflicting	ADJ
inlawrev-2815	361	4	testimony	testimony	NOUN
inlawrev-2815	361	5	of	of	ADP
inlawrev-2815	361	6	appraisal	appraisal	NOUN
inlawrev-2815	361	7	experts	expert	NOUN
inlawrev-2815	361	8	would	would	AUX
inlawrev-2815	361	9	not	not	PART
inlawrev-2815	361	10	have	have	VERB
inlawrev-2815	361	11	to	to	PART
inlawrev-2815	361	12	be	be	AUX
inlawrev-2815	361	13	weighed	weigh	VERB
inlawrev-2815	361	14	and	and	CCONJ
inlawrev-2815	361	15	reconciled	reconcile	VERB
inlawrev-2815	361	16	.	.	PUNCT
inlawrev-2815	362	1	finally	finally	ADV
inlawrev-2815	362	2	,	,	PUNCT
inlawrev-2815	362	3	the	the	DET
inlawrev-2815	362	4	discretion	discretion	NOUN
inlawrev-2815	362	5	of	of	ADP
inlawrev-2815	362	6	local	local	ADJ
inlawrev-2815	362	7	assessors	assessor	NOUN
inlawrev-2815	362	8	would	would	AUX
inlawrev-2815	362	9	be	be	AUX
inlawrev-2815	362	10	greatly	greatly	ADV
inlawrev-2815	362	11	confined	confine	VERB
inlawrev-2815	362	12	under	under	ADP
inlawrev-2815	362	13	such	such	DET
inlawrev-2815	362	14	a	a	DET
inlawrev-2815	362	15	system	system	NOUN
inlawrev-2815	362	16	,	,	PUNCT
inlawrev-2815	362	17	and	and	CCONJ
inlawrev-2815	362	18	the	the	DET
inlawrev-2815	362	19	conformity	conformity	NOUN
inlawrev-2815	362	20	of	of	ADP
inlawrev-2815	362	21	their	their	PRON
inlawrev-2815	362	22	valuations	valuation	NOUN
inlawrev-2815	362	23	with	with	ADP
inlawrev-2815	362	24	the	the	DET
inlawrev-2815	362	25	requirements	requirement	NOUN
inlawrev-2815	362	26	of	of	ADP
inlawrev-2815	362	27	the	the	DET
inlawrev-2815	362	28	regulations	regulation	NOUN
inlawrev-2815	362	29	would	would	AUX
inlawrev-2815	362	30	be	be	AUX
inlawrev-2815	362	31	subject	subject	ADJ
inlawrev-2815	362	32	to	to	ADP
inlawrev-2815	362	33	relatively	relatively	ADV
inlawrev-2815	362	34	easy	easy	ADJ
inlawrev-2815	362	35	verification	verification	NOUN
inlawrev-2815	362	36	by	by	ADP
inlawrev-2815	362	37	taxpayers	taxpayer	NOUN
inlawrev-2815	362	38	and	and	CCONJ
inlawrev-2815	362	39	reviewing	review	VERB
inlawrev-2815	362	40	administrative	administrative	ADJ
inlawrev-2815	362	41	boards	board	NOUN
inlawrev-2815	362	42	or	or	CCONJ
inlawrev-2815	362	43	courts	court	NOUN
inlawrev-2815	362	44	.	.	PUNCT
inlawrev-2815	362	45	^^	^^	PUNCT
inlawrev-2815	362	46	however	however	ADV
inlawrev-2815	362	47	,	,	PUNCT
inlawrev-2815	362	48	even	even	ADV
inlawrev-2815	362	49	if	if	SCONJ
inlawrev-2815	362	50	it	it	PRON
inlawrev-2815	362	51	was	be	AUX
inlawrev-2815	362	52	assumed	assume	VERB
inlawrev-2815	362	53	that	that	SCONJ
inlawrev-2815	362	54	comprehensive	comprehensive	ADJ
inlawrev-2815	362	55	and	and	CCONJ
inlawrev-2815	362	56	consistent	consistent	ADJ
inlawrev-2815	362	57	regulations	regulation	NOUN
inlawrev-2815	362	58	could	could	AUX
inlawrev-2815	362	59	be	be	AUX
inlawrev-2815	362	60	developed	develop	VERB
inlawrev-2815	362	61	to	to	PART
inlawrev-2815	362	62	achieve	achieve	VERB
inlawrev-2815	362	63	such	such	ADJ
inlawrev-2815	362	64	objectives	objective	NOUN
inlawrev-2815	362	65	,	,	PUNCT
inlawrev-2815	362	66	there	there	PRON
inlawrev-2815	362	67	are	be	VERB
inlawrev-2815	362	68	serious	serious	ADJ
inlawrev-2815	362	69	drawbacks	drawback	NOUN
inlawrev-2815	362	70	to	to	ADP
inlawrev-2815	362	71	a	a	DET
inlawrev-2815	362	72	system	system	NOUN
inlawrev-2815	362	73	that	that	PRON
inlawrev-2815	362	74	rejects	reject	VERB
inlawrev-2815	362	75	market	market	NOUN
inlawrev-2815	362	76	value	value	NOUN
inlawrev-2815	362	77	as	as	ADP
inlawrev-2815	362	78	the	the	DET
inlawrev-2815	362	79	ultimate	ultimate	ADJ
inlawrev-2815	362	80	standard	standard	NOUN
inlawrev-2815	362	81	for	for	ADP
inlawrev-2815	362	82	assessment	assessment	NOUN
inlawrev-2815	362	83	valuation	valuation	NOUN
inlawrev-2815	362	84	.	.	PUNCT
inlawrev-2815	363	1	in	in	ADP
inlawrev-2815	363	2	general	general	ADJ
inlawrev-2815	363	3	,	,	PUNCT
inlawrev-2815	363	4	assessing	assess	VERB
inlawrev-2815	363	5	officials	official	NOUN
inlawrev-2815	363	6	and	and	CCONJ
inlawrev-2815	363	7	taxpayers	taxpayer	NOUN
inlawrev-2815	363	8	alike	alike	ADV
inlawrev-2815	363	9	are	be	AUX
inlawrev-2815	363	10	left	leave	VERB
inlawrev-2815	363	11	without	without	ADP
inlawrev-2815	363	12	any	any	DET
inlawrev-2815	363	13	conceptual	conceptual	ADJ
inlawrev-2815	363	14	guideposts	guidepost	NOUN
inlawrev-2815	363	15	in	in	ADP
inlawrev-2815	363	16	developing	develop	VERB
inlawrev-2815	363	17	the	the	DET
inlawrev-2815	363	18	assessment	assessment	NOUN
inlawrev-2815	363	19	regulations	regulation	NOUN
inlawrev-2815	363	20	or	or	CCONJ
inlawrev-2815	363	21	in	in	ADP
inlawrev-2815	363	22	determining	determine	VERB
inlawrev-2815	363	23	or	or	CCONJ
inlawrev-2815	363	24	evaluating	evaluate	VERB
inlawrev-2815	363	25	actual	actual	ADJ
inlawrev-2815	363	26	assessments	assessment	NOUN
inlawrev-2815	363	27	of	of	ADP
inlawrev-2815	363	28	individual	individual	ADJ
inlawrev-2815	363	29	properties	property	NOUN
inlawrev-2815	363	30	.	.	PUNCT
inlawrev-2815	364	1	first	first	ADV
inlawrev-2815	364	2	,	,	PUNCT
inlawrev-2815	364	3	under	under	ADP
inlawrev-2815	364	4	such	such	DET
inlawrev-2815	364	5	a	a	DET
inlawrev-2815	364	6	scheme	scheme	NOUN
inlawrev-2815	364	7	,	,	PUNCT
inlawrev-2815	364	8	*	*	PUNCT
inlawrev-2815	364	9	'	'	PUNCT
inlawrev-2815	364	10	value	value	NOUN
inlawrev-2815	364	11	"	"	PUNCT
inlawrev-2815	364	12	comes	come	VERB
inlawrev-2815	364	13	to	to	PART
inlawrev-2815	364	14	resemble	resemble	VERB
inlawrev-2815	364	15	"	"	PUNCT
inlawrev-2815	364	16	taxable	taxable	ADJ
inlawrev-2815	364	17	income	income	NOUN
inlawrev-2815	364	18	"	"	PUNCT
inlawrev-2815	364	19	under	under	ADP
inlawrev-2815	364	20	the	the	DET
inlawrev-2815	364	21	internal	internal	ADJ
inlawrev-2815	364	22	revenue	revenue	NOUN
inlawrev-2815	364	23	code.^	code.^	PROPN
inlawrev-2815	364	24	*	*	PUNCT
inlawrev-2815	364	25	"	"	PUNCT
inlawrev-2815	364	26	taxable	taxable	ADJ
inlawrev-2815	364	27	income	income	NOUN
inlawrev-2815	364	28	"	"	PUNCT
inlawrev-2815	364	29	is	be	AUX
inlawrev-2815	364	30	whatever	whatever	PRON
inlawrev-2815	364	31	congress	congress	PROPN
inlawrev-2815	364	32	defines	define	VERB
inlawrev-2815	364	33	it	it	PRON
inlawrev-2815	364	34	to	to	PART
inlawrev-2815	364	35	be	be	AUX
inlawrev-2815	364	36	(	(	PUNCT
inlawrev-2815	364	37	subject	subject	ADJ
inlawrev-2815	364	38	to	to	ADP
inlawrev-2815	364	39	some	some	DET
inlawrev-2815	364	40	relatively	relatively	ADV
inlawrev-2815	364	41	nonobtrusive	nonobtrusive	ADJ
inlawrev-2815	364	42	constitutional	constitutional	ADJ
inlawrev-2815	364	43	limitations	limitation	NOUN
inlawrev-2815	364	44	)	)	PUNCT
inlawrev-2815	364	45	.	.	PUNCT
inlawrev-2815	365	1	if	if	SCONJ
inlawrev-2815	365	2	"	"	PUNCT
inlawrev-2815	365	3	true	true	ADJ
inlawrev-2815	365	4	tax	tax	NOUN
inlawrev-2815	365	5	value	value	NOUN
inlawrev-2815	365	6	"	"	PUNCT
inlawrev-2815	365	7	is	be	AUX
inlawrev-2815	365	8	whatever	whatever	PRON
inlawrev-2815	365	9	the	the	DET
inlawrev-2815	365	10	state	state	PROPN
inlawrev-2815	365	11	board	board	NOUN
inlawrev-2815	365	12	's	's	PART
inlawrev-2815	365	13	regulations	regulation	NOUN
inlawrev-2815	365	14	define	define	VERB
inlawrev-2815	365	15	it	it	PRON
inlawrev-2815	365	16	to	to	PART
inlawrev-2815	365	17	be	be	AUX
inlawrev-2815	365	18	,	,	PUNCT
inlawrev-2815	365	19	the	the	DET
inlawrev-2815	365	20	state	state	NOUN
inlawrev-2815	365	21	board	board	NOUN
inlawrev-2815	365	22	is	be	AUX
inlawrev-2815	365	23	thrust	thrust	VERB
inlawrev-2815	365	24	into	into	ADP
inlawrev-2815	365	25	the	the	DET
inlawrev-2815	365	26	role	role	NOUN
inlawrev-2815	365	27	of	of	ADP
inlawrev-2815	365	28	a	a	DET
inlawrev-2815	365	29	legislative	legislative	ADJ
inlawrev-2815	365	30	body	body	NOUN
inlawrev-2815	365	31	,	,	PUNCT
inlawrev-2815	365	32	potentially	potentially	ADV
inlawrev-2815	365	33	subject	subject	ADJ
inlawrev-2815	365	34	to	to	ADP
inlawrev-2815	365	35	all	all	DET
inlawrev-2815	365	36	the	the	DET
inlawrev-2815	365	37	political	political	ADJ
inlawrev-2815	365	38	forces	force	NOUN
inlawrev-2815	365	39	typically	typically	ADV
inlawrev-2815	365	40	directed	direct	VERB
inlawrev-2815	365	41	at	at	ADP
inlawrev-2815	365	42	a	a	DET
inlawrev-2815	365	43	legislature.^^	legislature.^^	NOUN
inlawrev-2815	365	44	second	second	ADJ
inlawrev-2815	365	45	,	,	PUNCT
inlawrev-2815	365	46	although	although	SCONJ
inlawrev-2815	365	47	even	even	ADV
inlawrev-2815	365	48	a	a	DET
inlawrev-2815	365	49	market	market	NOUN
inlawrev-2815	365	50	-	-	PUNCT
inlawrev-2815	365	51	value	value	NOUN
inlawrev-2815	365	52	based	base	VERB
inlawrev-2815	365	53	assessment	assessment	NOUN
inlawrev-2815	365	54	system	system	NOUN
inlawrev-2815	365	55	can	can	AUX
inlawrev-2815	365	56	be	be	AUX
inlawrev-2815	365	57	criticized	criticize	VERB
inlawrev-2815	365	58	on	on	ADP
inlawrev-2815	365	59	various	various	ADJ
inlawrev-2815	365	60	policy	policy	NOUN
inlawrev-2815	365	61	grounds,^^	grounds,^^	NOUN
inlawrev-2815	365	62	the	the	DET
inlawrev-2815	365	63	results	result	NOUN
inlawrev-2815	365	64	can	can	AUX
inlawrev-2815	365	65	at	at	ADV
inlawrev-2815	365	66	least	least	ADJ
inlawrev-2815	365	67	be	be	AUX
inlawrev-2815	365	68	67	67	NUM
inlawrev-2815	365	69	.	.	PUNCT
inlawrev-2815	366	1	cf	cf	NOUN
inlawrev-2815	366	2	.	.	PUNCT
inlawrev-2815	367	1	note	note	NOUN
inlawrev-2815	367	2	,	,	PUNCT
inlawrev-2815	367	3	tax	tax	NOUN
inlawrev-2815	367	4	assessments	assessment	NOUN
inlawrev-2815	367	5	,	,	PUNCT
inlawrev-2815	367	6	supra	supra	PROPN
inlawrev-2815	367	7	note	note	NOUN
inlawrev-2815	367	8	23	23	NUM
inlawrev-2815	367	9	,	,	PUNCT
inlawrev-2815	367	10	at	at	ADP
inlawrev-2815	367	11	375	375	NUM
inlawrev-2815	367	12	.	.	PUNCT
inlawrev-2815	368	1	68	68	NUM
inlawrev-2815	368	2	.	.	PUNCT
inlawrev-2815	369	1	i	i	PRON
inlawrev-2815	369	2	d.	d.	PROPN
inlawrev-2815	369	3	at	at	ADP
inlawrev-2815	369	4	370	370	NUM
inlawrev-2815	369	5	.	.	PUNCT
inlawrev-2815	370	1	69	69	NUM
inlawrev-2815	370	2	.	.	PUNCT
inlawrev-2815	371	1	a	a	DET
inlawrev-2815	371	2	serious	serious	ADJ
inlawrev-2815	371	3	legal	legal	ADJ
inlawrev-2815	371	4	question	question	NOUN
inlawrev-2815	371	5	also	also	ADV
inlawrev-2815	371	6	arises	arise	VERB
inlawrev-2815	371	7	concerning	concern	VERB
inlawrev-2815	371	8	whether	whether	SCONJ
inlawrev-2815	371	9	the	the	DET
inlawrev-2815	371	10	legislature	legislature	NOUN
inlawrev-2815	371	11	can	can	AUX
inlawrev-2815	371	12	constitutionally	constitutionally	ADV
inlawrev-2815	371	13	delegate	delegate	VERB
inlawrev-2815	371	14	to	to	ADP
inlawrev-2815	371	15	the	the	DET
inlawrev-2815	371	16	state	state	NOUN
inlawrev-2815	371	17	board	board	NOUN
inlawrev-2815	371	18	the	the	DET
inlawrev-2815	371	19	authority	authority	NOUN
inlawrev-2815	371	20	to	to	PART
inlawrev-2815	371	21	define	define	VERB
inlawrev-2815	371	22	the	the	DET
inlawrev-2815	371	23	taxable	taxable	ADJ
inlawrev-2815	371	24	value	value	NOUN
inlawrev-2815	371	25	standard	standard	NOUN
inlawrev-2815	371	26	.	.	PUNCT
inlawrev-2815	372	1	cf	cf	PROPN
inlawrev-2815	372	2	.	.	PUNCT
inlawrev-2815	373	1	welsh	welsh	PROPN
inlawrev-2815	373	2	v.	v.	PROPN
inlawrev-2815	373	3	sells	sells	PROPN
inlawrev-2815	373	4	,	,	PUNCT
inlawrev-2815	373	5	244	244	NUM
inlawrev-2815	373	6	ind	ind	NOUN
inlawrev-2815	373	7	.	.	PUNCT
inlawrev-2815	374	1	423	423	NUM
inlawrev-2815	374	2	,	,	PUNCT
inlawrev-2815	374	3	435	435	NUM
inlawrev-2815	374	4	,	,	PUNCT
inlawrev-2815	374	5	192	192	NUM
inlawrev-2815	374	6	n.e.2d	n.e.2d	NOUN
inlawrev-2815	374	7	753	753	NUM
inlawrev-2815	374	8	,	,	PUNCT
inlawrev-2815	374	9	760	760	NUM
inlawrev-2815	374	10	(	(	PUNCT
inlawrev-2815	374	11	1963	1963	NUM
inlawrev-2815	374	12	)	)	PUNCT
inlawrev-2815	374	13	(	(	PUNCT
inlawrev-2815	374	14	the	the	DET
inlawrev-2815	374	15	court	court	NOUN
inlawrev-2815	374	16	held	hold	VERB
inlawrev-2815	374	17	that	that	SCONJ
inlawrev-2815	374	18	a	a	DET
inlawrev-2815	374	19	section	section	NOUN
inlawrev-2815	374	20	of	of	ADP
inlawrev-2815	374	21	house	house	PROPN
inlawrev-2815	374	22	enrolled	enrol	VERB
inlawrev-2815	374	23	act	act	NOUN
inlawrev-2815	374	24	number	number	NOUN
inlawrev-2815	374	25	1226	1226	NUM
inlawrev-2815	374	26	(	(	PUNCT
inlawrev-2815	374	27	1963	1963	NUM
inlawrev-2815	374	28	)	)	PUNCT
inlawrev-2815	374	29	that	that	PRON
inlawrev-2815	374	30	authorized	authorize	VERB
inlawrev-2815	374	31	the	the	DET
inlawrev-2815	374	32	department	department	NOUN
inlawrev-2815	374	33	of	of	ADP
inlawrev-2815	374	34	revenue	revenue	NOUN
inlawrev-2815	374	35	to	to	PART
inlawrev-2815	374	36	modify	modify	VERB
inlawrev-2815	374	37	the	the	DET
inlawrev-2815	374	38	tax	tax	NOUN
inlawrev-2815	374	39	rate	rate	NOUN
inlawrev-2815	374	40	brackets	bracket	NOUN
inlawrev-2815	374	41	set	set	VERB
inlawrev-2815	374	42	by	by	ADP
inlawrev-2815	374	43	law	law	NOUN
inlawrev-2815	374	44	was	be	AUX
inlawrev-2815	374	45	an	an	DET
inlawrev-2815	374	46	unconstitutional	unconstitutional	ADJ
inlawrev-2815	374	47	delegation	delegation	NOUN
inlawrev-2815	374	48	of	of	ADP
inlawrev-2815	374	49	authority	authority	NOUN
inlawrev-2815	374	50	)	)	PUNCT
inlawrev-2815	374	51	.	.	PUNCT
inlawrev-2815	375	1	but	but	CCONJ
inlawrev-2815	375	2	cf	cf	NOUN
inlawrev-2815	375	3	.	.	PUNCT
inlawrev-2815	376	1	taxpayers	taxpayer	NOUN
inlawrev-2815	376	2	lobby	lobby	VERB
inlawrev-2815	376	3	v.	v.	ADP
inlawrev-2815	376	4	orr	orr	PROPN
inlawrev-2815	376	5	,	,	PUNCT
inlawrev-2815	376	6	262	262	NUM
inlawrev-2815	376	7	ind	ind	NOUN
inlawrev-2815	376	8	.	.	PUNCT
inlawrev-2815	377	1	92	92	NUM
inlawrev-2815	377	2	,	,	PUNCT
inlawrev-2815	377	3	101	101	NUM
inlawrev-2815	377	4	,	,	PUNCT
inlawrev-2815	377	5	311	311	NUM
inlawrev-2815	377	6	n.e.2d	n.e.2d	NOUN
inlawrev-2815	377	7	814	814	NUM
inlawrev-2815	377	8	,	,	PUNCT
inlawrev-2815	377	9	818	818	NUM
inlawrev-2815	377	10	(	(	PUNCT
inlawrev-2815	377	11	1974	1974	NUM
inlawrev-2815	377	12	)	)	PUNCT
inlawrev-2815	377	13	(	(	PUNCT
inlawrev-2815	377	14	"	"	PUNCT
inlawrev-2815	377	15	the	the	DET
inlawrev-2815	377	16	mere	mere	ADJ
inlawrev-2815	377	17	fact	fact	NOUN
inlawrev-2815	377	18	that	that	SCONJ
inlawrev-2815	377	19	the	the	DET
inlawrev-2815	377	20	act	act	NOUN
inlawrev-2815	377	21	may	may	AUX
inlawrev-2815	377	22	require	require	VERB
inlawrev-2815	377	23	some	some	DET
inlawrev-2815	377	24	interpretation	interpretation	NOUN
inlawrev-2815	377	25	.	.	PUNCT
inlawrev-2815	377	26	.	.	PUNCT
inlawrev-2815	377	27	.	.	PUNCT
inlawrev-2815	378	1	does	do	AUX
inlawrev-2815	378	2	[	[	X
inlawrev-2815	378	3	not	not	PART
inlawrev-2815	378	4	]	]	PUNCT
inlawrev-2815	378	5	mean	mean	VERB
inlawrev-2815	378	6	that	that	SCONJ
inlawrev-2815	378	7	the	the	DET
inlawrev-2815	378	8	act	act	NOUN
inlawrev-2815	378	9	requires	require	VERB
inlawrev-2815	378	10	an	an	DET
inlawrev-2815	378	11	unconstitutional	unconstitutional	ADJ
inlawrev-2815	378	12	exercise	exercise	NOUN
inlawrev-2815	378	13	of	of	ADP
inlawrev-2815	378	14	legislative	legislative	ADJ
inlawrev-2815	378	15	power	power	NOUN
inlawrev-2815	378	16	by	by	ADP
inlawrev-2815	378	17	the	the	DET
inlawrev-2815	378	18	department	department	NOUN
inlawrev-2815	378	19	of	of	ADP
inlawrev-2815	378	20	revenue	revenue	NOUN
inlawrev-2815	378	21	.	.	PUNCT
inlawrev-2815	378	22	.	.	PUNCT
inlawrev-2815	378	23	.	.	PUNCT
inlawrev-2815	379	1	[	[	X
inlawrev-2815	379	2	t]he	t]he	ADV
inlawrev-2815	379	3	supreme	supreme	PROPN
inlawrev-2815	379	4	court	court	PROPN
inlawrev-2815	379	5	has	have	AUX
inlawrev-2815	379	6	recognized	recognize	VERB
inlawrev-2815	379	7	that	that	SCONJ
inlawrev-2815	379	8	some	some	DET
inlawrev-2815	379	9	discretion	discretion	NOUN
inlawrev-2815	379	10	must	must	AUX
inlawrev-2815	379	11	be	be	AUX
inlawrev-2815	379	12	conferred	confer	VERB
inlawrev-2815	379	13	upon	upon	SCONJ
inlawrev-2815	379	14	an	an	DET
inlawrev-2815	379	15	administrative	administrative	ADJ
inlawrev-2815	379	16	body	body	NOUN
inlawrev-2815	379	17	in	in	ADP
inlawrev-2815	379	18	the	the	DET
inlawrev-2815	379	19	enforcement	enforcement	NOUN
inlawrev-2815	379	20	of	of	ADP
inlawrev-2815	379	21	tax	tax	NOUN
inlawrev-2815	379	22	laws	law	NOUN
inlawrev-2815	379	23	.	.	PUNCT
inlawrev-2815	379	24	"	"	PUNCT
inlawrev-2815	379	25	)	)	PUNCT
inlawrev-2815	379	26	.	.	PUNCT
inlawrev-2815	380	1	i	i	PRON
inlawrev-2815	380	2	d.	d.	PROPN
inlawrev-2815	380	3	at	at	ADP
inlawrev-2815	380	4	818	818	NUM
inlawrev-2815	380	5	-	-	SYM
inlawrev-2815	380	6	19	19	NUM
inlawrev-2815	380	7	.	.	PUNCT
inlawrev-2815	381	1	see	see	AUX
inlawrev-2815	381	2	also	also	ADV
inlawrev-2815	381	3	note	note	VERB
inlawrev-2815	381	4	,	,	PUNCT
inlawrev-2815	381	5	supra	supra	PROPN
inlawrev-2815	381	6	note	note	NOUN
inlawrev-2815	381	7	61	61	NUM
inlawrev-2815	381	8	,	,	PUNCT
inlawrev-2815	381	9	at	at	ADP
inlawrev-2815	381	10	731	731	NUM
inlawrev-2815	381	11	.	.	PUNCT
inlawrev-2815	382	1	70	70	NUM
inlawrev-2815	382	2	.	.	PUNCT
inlawrev-2815	383	1	ture	ture	PROPN
inlawrev-2815	383	2	,	,	PUNCT
inlawrev-2815	383	3	shortcomings	shortcoming	NOUN
inlawrev-2815	383	4	of	of	ADP
inlawrev-2815	383	5	the	the	DET
inlawrev-2815	383	6	property	property	NOUN
inlawrev-2815	383	7	tax	tax	NOUN
inlawrev-2815	383	8	in	in	ADP
inlawrev-2815	383	9	property	property	NOUN
inlawrev-2815	383	10	tax	tax	NOUN
inlawrev-2815	383	11	reform	reform	NOUN
inlawrev-2815	383	12	:	:	PUNCT
inlawrev-2815	383	13	the	the	DET
inlawrev-2815	383	14	role	role	NOUN
inlawrev-2815	383	15	of	of	ADP
inlawrev-2815	383	16	the	the	DET
inlawrev-2815	383	17	property	property	NOUN
inlawrev-2815	383	18	tax	tax	NOUN
inlawrev-2815	383	19	in	in	ADP
inlawrev-2815	383	20	the	the	DET
inlawrev-2815	383	21	nation	nation	NOUN
inlawrev-2815	383	22	's	's	PART
inlawrev-2815	383	23	revenue	revenue	NOUN
inlawrev-2815	383	24	system	system	NOUN
inlawrev-2815	383	25	92	92	NUM
inlawrev-2815	383	26	(	(	PUNCT
inlawrev-2815	383	27	1973	1973	NUM
inlawrev-2815	383	28	)	)	PUNCT
inlawrev-2815	384	1	[	[	X
inlawrev-2815	384	2	hereinafter	hereinafter	NOUN
inlawrev-2815	384	3	property	property	NOUN
inlawrev-2815	384	4	tax	tax	NOUN
inlawrev-2815	384	5	reform	reform	NOUN
inlawrev-2815	384	6	]	]	PUNCT
inlawrev-2815	384	7	and	and	CCONJ
inlawrev-2815	384	8	woodruff	woodruff	PROPN
inlawrev-2815	384	9	,	,	PUNCT
inlawrev-2815	384	10	strengths	strength	NOUN
inlawrev-2815	384	11	and	and	CCONJ
inlawrev-2815	384	12	weaknesses	weakness	NOUN
inlawrev-2815	384	13	of	of	ADP
inlawrev-2815	384	14	the	the	DET
inlawrev-2815	384	15	property	property	NOUN
inlawrev-2815	384	16	tax	tax	NOUN
inlawrev-2815	384	17	,	,	PUNCT
inlawrev-2815	384	18	in	in	ADP
inlawrev-2815	384	19	property	property	NOUN
inlawrev-2815	384	20	tax	tax	NOUN
inlawrev-2815	384	21	reform	reform	NOUN
inlawrev-2815	384	22	,	,	PUNCT
inlawrev-2815	384	23	supra	supra	NOUN
inlawrev-2815	384	24	,	,	PUNCT
inlawrev-2815	384	25	99	99	NUM
inlawrev-2815	384	26	&	&	CCONJ
inlawrev-2815	384	27	105	105	NUM
inlawrev-2815	384	28	-	-	SYM
inlawrev-2815	384	29	09	09	NUM
inlawrev-2815	384	30	.	.	PUNCT
inlawrev-2815	384	31	460	460	NUM
inlawrev-2815	384	32	indiana	indiana	PROPN
inlawrev-2815	384	33	law	law	PROPN
inlawrev-2815	384	34	review	review	NOUN
inlawrev-2815	384	35	[	[	X
inlawrev-2815	384	36	vol	vol	NOUN
inlawrev-2815	384	37	.	.	PUNCT
inlawrev-2815	384	38	22:449	22:449	NUM
inlawrev-2815	384	39	rationalized	rationalize	VERB
inlawrev-2815	384	40	as	as	ADP
inlawrev-2815	384	41	distributing	distribute	VERB
inlawrev-2815	384	42	the	the	DET
inlawrev-2815	384	43	burdens	burden	NOUN
inlawrev-2815	384	44	of	of	ADP
inlawrev-2815	384	45	taxation	taxation	NOUN
inlawrev-2815	384	46	in	in	ADP
inlawrev-2815	384	47	rough	rough	ADJ
inlawrev-2815	384	48	proportion	proportion	NOUN
inlawrev-2815	384	49	to	to	ADP
inlawrev-2815	384	50	what	what	PRON
inlawrev-2815	384	51	the	the	DET
inlawrev-2815	384	52	underlying	underlie	VERB
inlawrev-2815	384	53	property	property	NOUN
inlawrev-2815	384	54	is	be	AUX
inlawrev-2815	384	55	worth	worth	ADJ
inlawrev-2815	384	56	.	.	PUNCT
inlawrev-2815	385	1	results	result	NOUN
inlawrev-2815	385	2	under	under	ADP
inlawrev-2815	385	3	a	a	DET
inlawrev-2815	385	4	system	system	NOUN
inlawrev-2815	385	5	divorced	divorce	VERB
inlawrev-2815	385	6	from	from	ADP
inlawrev-2815	385	7	the	the	DET
inlawrev-2815	385	8	market	market	NOUN
inlawrev-2815	385	9	value	value	NOUN
inlawrev-2815	385	10	standard	standard	NOUN
inlawrev-2815	385	11	are	be	AUX
inlawrev-2815	385	12	difficult	difficult	ADJ
inlawrev-2815	385	13	to	to	PART
inlawrev-2815	385	14	rationalize	rationalize	VERB
inlawrev-2815	385	15	except	except	SCONJ
inlawrev-2815	385	16	by	by	ADP
inlawrev-2815	385	17	reference	reference	NOUN
inlawrev-2815	385	18	to	to	ADP
inlawrev-2815	385	19	political	political	ADJ
inlawrev-2815	385	20	compromise	compromise	NOUN
inlawrev-2815	385	21	.	.	PUNCT
inlawrev-2815	386	1	third	third	ADJ
inlawrev-2815	386	2	,	,	PUNCT
inlawrev-2815	386	3	it	it	PRON
inlawrev-2815	386	4	becomes	become	VERB
inlawrev-2815	386	5	very	very	ADV
inlawrev-2815	386	6	difficult	difficult	ADJ
inlawrev-2815	386	7	for	for	SCONJ
inlawrev-2815	386	8	taxpayers	taxpayer	NOUN
inlawrev-2815	386	9	to	to	PART
inlawrev-2815	386	10	evaluate	evaluate	VERB
inlawrev-2815	386	11	the	the	DET
inlawrev-2815	386	12	equity	equity	NOUN
inlawrev-2815	386	13	of	of	ADP
inlawrev-2815	386	14	their	their	PRON
inlawrev-2815	386	15	assessments	assessment	NOUN
inlawrev-2815	386	16	vis	vis	X
inlawrev-2815	386	17	-	-	PUNCT
inlawrev-2815	386	18	a	a	X
inlawrev-2815	386	19	-	-	PUNCT
inlawrev-2815	386	20	vis	vis	X
inlawrev-2815	386	21	other	other	ADJ
inlawrev-2815	386	22	taxpayers	taxpayer	NOUN
inlawrev-2815	386	23	when	when	SCONJ
inlawrev-2815	386	24	market	market	NOUN
inlawrev-2815	386	25	values	value	NOUN
inlawrev-2815	386	26	are	be	AUX
inlawrev-2815	386	27	not	not	PART
inlawrev-2815	386	28	the	the	DET
inlawrev-2815	386	29	conceptual	conceptual	ADJ
inlawrev-2815	386	30	basis	basis	NOUN
inlawrev-2815	386	31	for	for	ADP
inlawrev-2815	386	32	assessment	assessment	NOUN
inlawrev-2815	386	33	,	,	PUNCT
inlawrev-2815	386	34	especially	especially	ADV
inlawrev-2815	386	35	when	when	SCONJ
inlawrev-2815	386	36	all	all	DET
inlawrev-2815	386	37	or	or	CCONJ
inlawrev-2815	386	38	most	most	ADJ
inlawrev-2815	386	39	valuations	valuation	NOUN
inlawrev-2815	386	40	are	be	AUX
inlawrev-2815	386	41	fixed	fix	VERB
inlawrev-2815	386	42	below	below	ADP
inlawrev-2815	386	43	prevailing	prevail	VERB
inlawrev-2815	386	44	market	market	NOUN
inlawrev-2815	386	45	levels	level	NOUN
inlawrev-2815	386	46	.	.	PUNCT
inlawrev-2815	387	1	a	a	DET
inlawrev-2815	387	2	taxpayer	taxpayer	NOUN
inlawrev-2815	387	3	typically	typically	ADV
inlawrev-2815	387	4	can	can	AUX
inlawrev-2815	387	5	be	be	AUX
inlawrev-2815	387	6	expected	expect	VERB
inlawrev-2815	387	7	to	to	PART
inlawrev-2815	387	8	have	have	VERB
inlawrev-2815	387	9	some	some	DET
inlawrev-2815	387	10	general	general	ADJ
inlawrev-2815	387	11	notion	notion	NOUN
inlawrev-2815	387	12	of	of	ADP
inlawrev-2815	387	13	the	the	DET
inlawrev-2815	387	14	market	market	NOUN
inlawrev-2815	387	15	value	value	NOUN
inlawrev-2815	387	16	of	of	ADP
inlawrev-2815	387	17	the	the	DET
inlawrev-2815	387	18	taxpayer	taxpayer	NOUN
inlawrev-2815	387	19	's	's	PART
inlawrev-2815	387	20	own	own	ADJ
inlawrev-2815	387	21	property	property	NOUN
inlawrev-2815	387	22	.	.	PUNCT
inlawrev-2815	388	1	thus	thus	ADV
inlawrev-2815	388	2	,	,	PUNCT
inlawrev-2815	388	3	he	he	PRON
inlawrev-2815	388	4	or	or	CCONJ
inlawrev-2815	388	5	she	she	PRON
inlawrev-2815	388	6	can	can	AUX
inlawrev-2815	388	7	proceed	proceed	VERB
inlawrev-2815	388	8	with	with	ADP
inlawrev-2815	388	9	some	some	DET
inlawrev-2815	388	10	degree	degree	NOUN
inlawrev-2815	388	11	of	of	ADP
inlawrev-2815	388	12	confidence	confidence	NOUN
inlawrev-2815	388	13	in	in	ADP
inlawrev-2815	388	14	the	the	DET
inlawrev-2815	388	15	uniformity	uniformity	NOUN
inlawrev-2815	388	16	of	of	ADP
inlawrev-2815	388	17	assessment	assessment	NOUN
inlawrev-2815	388	18	practice	practice	NOUN
inlawrev-2815	388	19	in	in	ADP
inlawrev-2815	388	20	general	general	ADJ
inlawrev-2815	388	21	if	if	SCONJ
inlawrev-2815	388	22	the	the	DET
inlawrev-2815	388	23	taxpayer	taxpayer	NOUN
inlawrev-2815	388	24	's	's	PART
inlawrev-2815	388	25	property	property	NOUN
inlawrev-2815	388	26	,	,	PUNCT
inlawrev-2815	388	27	as	as	ADV
inlawrev-2815	388	28	well	well	ADV
inlawrev-2815	388	29	as	as	ADP
inlawrev-2815	388	30	the	the	DET
inlawrev-2815	388	31	property	property	NOUN
inlawrev-2815	388	32	of	of	ADP
inlawrev-2815	388	33	others	other	NOUN
inlawrev-2815	388	34	,	,	PUNCT
inlawrev-2815	388	35	is	be	AUX
inlawrev-2815	388	36	assessed	assess	VERB
inlawrev-2815	388	37	at	at	ADP
inlawrev-2815	388	38	close	close	ADV
inlawrev-2815	388	39	to	to	ADP
inlawrev-2815	388	40	fair	fair	ADJ
inlawrev-2815	388	41	market	market	NOUN
inlawrev-2815	388	42	value	value	NOUN
inlawrev-2815	388	43	.	.	PUNCT
inlawrev-2815	389	1	^	^	PUNCT
inlawrev-2815	389	2	'	'	PUNCT
inlawrev-2815	389	3	however	however	ADV
inlawrev-2815	389	4	,	,	PUNCT
inlawrev-2815	389	5	when	when	SCONJ
inlawrev-2815	389	6	most	most	ADJ
inlawrev-2815	389	7	property	property	NOUN
inlawrev-2815	389	8	,	,	PUNCT
inlawrev-2815	389	9	including	include	VERB
inlawrev-2815	389	10	his	his	PRON
inlawrev-2815	389	11	or	or	CCONJ
inlawrev-2815	389	12	hers	her	NOUN
inlawrev-2815	389	13	,	,	PUNCT
inlawrev-2815	389	14	is	be	AUX
inlawrev-2815	389	15	assessed	assess	VERB
inlawrev-2815	389	16	at	at	ADP
inlawrev-2815	389	17	less	less	ADJ
inlawrev-2815	389	18	than	than	ADP
inlawrev-2815	389	19	fair	fair	ADJ
inlawrev-2815	389	20	market	market	NOUN
inlawrev-2815	389	21	value	value	NOUN
inlawrev-2815	389	22	,	,	PUNCT
inlawrev-2815	389	23	the	the	DET
inlawrev-2815	389	24	taxpayer	taxpayer	NOUN
inlawrev-2815	389	25	has	have	VERB
inlawrev-2815	389	26	no	no	DET
inlawrev-2815	389	27	readily	readily	ADV
inlawrev-2815	389	28	available	available	ADJ
inlawrev-2815	389	29	means	mean	NOUN
inlawrev-2815	389	30	of	of	ADP
inlawrev-2815	389	31	gauging	gauge	VERB
inlawrev-2815	389	32	the	the	DET
inlawrev-2815	389	33	uniformity	uniformity	NOUN
inlawrev-2815	389	34	of	of	ADP
inlawrev-2815	389	35	assessments	assessment	NOUN
inlawrev-2815	389	36	relative	relative	ADJ
inlawrev-2815	389	37	to	to	ADP
inlawrev-2815	389	38	market	market	NOUN
inlawrev-2815	389	39	values	value	NOUN
inlawrev-2815	389	40	unless	unless	SCONJ
inlawrev-2815	389	41	he	he	PRON
inlawrev-2815	389	42	or	or	CCONJ
inlawrev-2815	389	43	she	she	PRON
inlawrev-2815	389	44	knows	know	VERB
inlawrev-2815	389	45	the	the	DET
inlawrev-2815	389	46	precise	precise	ADJ
inlawrev-2815	389	47	fraction	fraction	NOUN
inlawrev-2815	389	48	of	of	ADP
inlawrev-2815	389	49	full	full	ADJ
inlawrev-2815	389	50	value	value	NOUN
inlawrev-2815	389	51	generally	generally	ADV
inlawrev-2815	389	52	used	use	VERB
inlawrev-2815	389	53	to	to	PART
inlawrev-2815	389	54	determine	determine	VERB
inlawrev-2815	389	55	assessed	assessed	ADJ
inlawrev-2815	389	56	value	value	NOUN
inlawrev-2815	389	57	.	.	PUNCT
inlawrev-2815	390	1	if	if	SCONJ
inlawrev-2815	390	2	this	this	DET
inlawrev-2815	390	3	fraction	fraction	NOUN
inlawrev-2815	390	4	can	can	AUX
inlawrev-2815	390	5	not	not	PART
inlawrev-2815	390	6	be	be	AUX
inlawrev-2815	390	7	determined	determine	VERB
inlawrev-2815	390	8	or	or	CCONJ
inlawrev-2815	390	9	if	if	SCONJ
inlawrev-2815	390	10	there	there	PRON
inlawrev-2815	390	11	is	be	VERB
inlawrev-2815	390	12	no	no	DET
inlawrev-2815	390	13	uniform	uniform	ADJ
inlawrev-2815	390	14	fraction	fraction	NOUN
inlawrev-2815	390	15	,	,	PUNCT
inlawrev-2815	390	16	the	the	DET
inlawrev-2815	390	17	taxpayer	taxpayer	NOUN
inlawrev-2815	390	18	may	may	AUX
inlawrev-2815	390	19	have	have	VERB
inlawrev-2815	390	20	to	to	PART
inlawrev-2815	390	21	resort	resort	VERB
inlawrev-2815	390	22	to	to	ADP
inlawrev-2815	390	23	a	a	DET
inlawrev-2815	390	24	sales	sale	NOUN
inlawrev-2815	390	25	/	/	SYM
inlawrev-2815	390	26	assessment	assessment	NOUN
inlawrev-2815	390	27	ratio	ratio	NOUN
inlawrev-2815	390	28	study	study	NOUN
inlawrev-2815	390	29	,	,	PUNCT
inlawrev-2815	390	30	a	a	DET
inlawrev-2815	390	31	statistical	statistical	ADJ
inlawrev-2815	390	32	analysis	analysis	NOUN
inlawrev-2815	390	33	intended	intend	VERB
inlawrev-2815	390	34	to	to	PART
inlawrev-2815	390	35	establish	establish	VERB
inlawrev-2815	390	36	the	the	DET
inlawrev-2815	390	37	average	average	ADJ
inlawrev-2815	390	38	ratio	ratio	NOUN
inlawrev-2815	390	39	of	of	ADP
inlawrev-2815	390	40	market	market	NOUN
inlawrev-2815	390	41	value	value	NOUN
inlawrev-2815	390	42	to	to	ADP
inlawrev-2815	390	43	assessed	assessed	ADJ
inlawrev-2815	390	44	value	value	NOUN
inlawrev-2815	390	45	.	.	PUNCT
inlawrev-2815	391	1	very	very	ADV
inlawrev-2815	391	2	few	few	ADJ
inlawrev-2815	391	3	taxpayers	taxpayer	NOUN
inlawrev-2815	391	4	have	have	VERB
inlawrev-2815	391	5	the	the	DET
inlawrev-2815	391	6	resources	resource	NOUN
inlawrev-2815	391	7	to	to	PART
inlawrev-2815	391	8	undertake	undertake	VERB
inlawrev-2815	391	9	such	such	DET
inlawrev-2815	391	10	a	a	DET
inlawrev-2815	391	11	study	study	NOUN
inlawrev-2815	391	12	.	.	PUNCT
inlawrev-2815	391	13	^^	^^	PUNCT
inlawrev-2815	392	1	aside	aside	ADV
inlawrev-2815	392	2	from	from	ADP
inlawrev-2815	392	3	the	the	DET
inlawrev-2815	392	4	weight	weight	NOUN
inlawrev-2815	392	5	of	of	ADP
inlawrev-2815	392	6	the	the	DET
inlawrev-2815	392	7	policy	policy	NOUN
inlawrev-2815	392	8	arguments	argument	NOUN
inlawrev-2815	392	9	,	,	PUNCT
inlawrev-2815	392	10	a	a	DET
inlawrev-2815	392	11	'	'	PUNCT
inlawrev-2815	392	12	hrue	hrue	ADJ
inlawrev-2815	392	13	tax	tax	NOUN
inlawrev-2815	392	14	value	value	NOUN
inlawrev-2815	392	15	"	"	PUNCT
inlawrev-2815	392	16	system	system	NOUN
inlawrev-2815	392	17	not	not	PART
inlawrev-2815	392	18	based	base	VERB
inlawrev-2815	392	19	on	on	ADP
inlawrev-2815	392	20	a	a	DET
inlawrev-2815	392	21	fair	fair	ADJ
inlawrev-2815	392	22	market	market	NOUN
inlawrev-2815	392	23	value	value	NOUN
inlawrev-2815	392	24	standard	standard	NOUN
inlawrev-2815	392	25	must	must	AUX
inlawrev-2815	392	26	also	also	ADV
inlawrev-2815	392	27	be	be	AUX
inlawrev-2815	392	28	scrutinized	scrutinize	VERB
inlawrev-2815	392	29	under	under	ADP
inlawrev-2815	392	30	the	the	DET
inlawrev-2815	392	31	indiana	indiana	PROPN
inlawrev-2815	392	32	constitution	constitution	PROPN
inlawrev-2815	392	33	.	.	PUNCT
inlawrev-2815	392	34	^^	^^	PUNCT
inlawrev-2815	393	1	it	it	PRON
inlawrev-2815	393	2	is	be	AUX
inlawrev-2815	393	3	on	on	ADP
inlawrev-2815	393	4	this	this	DET
inlawrev-2815	393	5	score	score	NOUN
inlawrev-2815	393	6	that	that	SCONJ
inlawrev-2815	393	7	the	the	DET
inlawrev-2815	393	8	most	most	ADV
inlawrev-2815	393	9	serious	serious	ADJ
inlawrev-2815	393	10	doubts	doubt	NOUN
inlawrev-2815	393	11	about	about	ADP
inlawrev-2815	393	12	the	the	DET
inlawrev-2815	393	13	viability	viability	NOUN
inlawrev-2815	393	14	of	of	ADP
inlawrev-2815	393	15	such	such	DET
inlawrev-2815	393	16	a	a	DET
inlawrev-2815	393	17	system	system	NOUN
inlawrev-2815	393	18	arise	arise	NOUN
inlawrev-2815	393	19	.	.	PUNCT
inlawrev-2815	394	1	^"^	^"^	X
inlawrev-2815	394	2	the	the	DET
inlawrev-2815	394	3	indiana	indiana	PROPN
inlawrev-2815	394	4	courts	court	NOUN
inlawrev-2815	394	5	have	have	AUX
inlawrev-2815	394	6	not	not	PART
inlawrev-2815	394	7	yet	yet	ADV
inlawrev-2815	394	8	been	be	AUX
inlawrev-2815	394	9	required	require	VERB
inlawrev-2815	394	10	to	to	AUX
inlawrev-2815	394	11	state	state	VERB
inlawrev-2815	394	12	explicitly	explicitly	ADV
inlawrev-2815	394	13	whether	whether	SCONJ
inlawrev-2815	394	14	indiana	indiana	PROPN
inlawrev-2815	394	15	's	's	PART
inlawrev-2815	394	16	constitutional	constitutional	ADJ
inlawrev-2815	394	17	mandate	mandate	NOUN
inlawrev-2815	394	18	for	for	ADP
inlawrev-2815	394	19	uniform	uniform	NOUN
inlawrev-2815	394	20	and	and	CCONJ
inlawrev-2815	394	21	equal	equal	ADJ
inlawrev-2815	394	22	assessment	assessment	NOUN
inlawrev-2815	394	23	and	and	CCONJ
inlawrev-2815	394	24	just	just	ADV
inlawrev-2815	394	25	valuation	valuation	NOUN
inlawrev-2815	394	26	requires	require	VERB
inlawrev-2815	394	27	property	property	NOUN
inlawrev-2815	394	28	to	to	PART
inlawrev-2815	394	29	be	be	AUX
inlawrev-2815	394	30	assessed	assess	VERB
inlawrev-2815	394	31	at	at	ADP
inlawrev-2815	394	32	full	full	ADJ
inlawrev-2815	394	33	fair	fair	ADJ
inlawrev-2815	394	34	market	market	NOUN
inlawrev-2815	394	35	value	value	NOUN
inlawrev-2815	394	36	or	or	CCONJ
inlawrev-2815	394	37	some	some	DET
inlawrev-2815	394	38	uniform	uniform	ADJ
inlawrev-2815	394	39	fraction	fraction	NOUN
inlawrev-2815	394	40	thereof	thereof	ADV
inlawrev-2815	394	41	.	.	PUNCT
inlawrev-2815	395	1	however	however	ADV
inlawrev-2815	395	2	,	,	PUNCT
inlawrev-2815	395	3	in	in	ADP
inlawrev-2815	395	4	walter	walter	PROPN
inlawrev-2815	395	5	71	71	NUM
inlawrev-2815	395	6	.	.	PUNCT
inlawrev-2815	396	1	pajcic	pajcic	PROPN
inlawrev-2815	396	2	,	,	PUNCT
inlawrev-2815	396	3	weber	weber	PROPN
inlawrev-2815	396	4	,	,	PUNCT
inlawrev-2815	396	5	&	&	CCONJ
inlawrev-2815	396	6	francis	francis	PROPN
inlawrev-2815	396	7	,	,	PUNCT
inlawrev-2815	396	8	truth	truth	NOUN
inlawrev-2815	396	9	or	or	CCONJ
inlawrev-2815	396	10	consequences	consequence	NOUN
inlawrev-2815	396	11	:	:	PUNCT
inlawrev-2815	396	12	florida	florida	PROPN
inlawrev-2815	396	13	opts	opt	VERB
inlawrev-2815	396	14	for	for	ADP
inlawrev-2815	396	15	truth	truth	NOUN
inlawrev-2815	396	16	in	in	ADP
inlawrev-2815	396	17	millage	millage	NOUN
inlawrev-2815	396	18	in	in	ADP
inlawrev-2815	396	19	response	response	NOUN
inlawrev-2815	396	20	to	to	ADP
inlawrev-2815	396	21	the	the	DET
inlawrev-2815	396	22	proposition	proposition	NOUN
inlawrev-2815	396	23	13	13	NUM
inlawrev-2815	396	24	syndrome	syndrome	NOUN
inlawrev-2815	396	25	,	,	PUNCT
inlawrev-2815	396	26	8	8	NUM
inlawrev-2815	396	27	fla	fla	PROPN
inlawrev-2815	396	28	.	.	PUNCT
inlawrev-2815	397	1	st	st	PROPN
inlawrev-2815	397	2	.	.	PROPN
inlawrev-2815	397	3	u.l	u.l	AUX
inlawrev-2815	397	4	.	.	PROPN
inlawrev-2815	397	5	rev	rev	PROPN
inlawrev-2815	397	6	.	.	PROPN
inlawrev-2815	397	7	593	593	NUM
inlawrev-2815	397	8	,	,	PUNCT
inlawrev-2815	397	9	608	608	NUM
inlawrev-2815	397	10	(	(	PUNCT
inlawrev-2815	397	11	1980	1980	NUM
inlawrev-2815	397	12	)	)	PUNCT
inlawrev-2815	397	13	;	;	PUNCT
inlawrev-2815	397	14	and	and	CCONJ
inlawrev-2815	397	15	note	note	VERB
inlawrev-2815	398	1	,	,	PUNCT
inlawrev-2815	398	2	supra	supra	PROPN
inlawrev-2815	398	3	note	note	PROPN
inlawrev-2815	398	4	17	17	NUM
inlawrev-2815	398	5	,	,	PUNCT
inlawrev-2815	398	6	at	at	ADP
inlawrev-2815	398	7	1426	1426	NUM
inlawrev-2815	398	8	.	.	PUNCT
inlawrev-2815	399	1	72	72	NUM
inlawrev-2815	399	2	.	.	PUNCT
inlawrev-2815	400	1	note	note	NOUN
inlawrev-2815	400	2	,	,	PUNCT
inlawrev-2815	400	3	supra	supra	PROPN
inlawrev-2815	400	4	note	note	PROPN
inlawrev-2815	400	5	17	17	NUM
inlawrev-2815	400	6	,	,	PUNCT
inlawrev-2815	400	7	at	at	ADP
inlawrev-2815	400	8	1440	1440	NUM
inlawrev-2815	400	9	-	-	SYM
inlawrev-2815	400	10	43	43	NUM
inlawrev-2815	400	11	.	.	PUNCT
inlawrev-2815	401	1	see	see	AUX
inlawrev-2815	401	2	also	also	ADV
inlawrev-2815	401	3	note	note	VERB
inlawrev-2815	401	4	,	,	PUNCT
inlawrev-2815	401	5	inequality	inequality	NOUN
inlawrev-2815	401	6	in	in	ADP
inlawrev-2815	401	7	property	property	NOUN
inlawrev-2815	401	8	tax	tax	NOUN
inlawrev-2815	401	9	assessments	assessment	NOUN
inlawrev-2815	401	10	:	:	PUNCT
inlawrev-2815	401	11	new	new	ADJ
inlawrev-2815	401	12	cures	cure	NOUN
inlawrev-2815	401	13	for	for	ADP
inlawrev-2815	401	14	an	an	DET
inlawrev-2815	401	15	old	old	ADJ
inlawrev-2815	401	16	iii	iii	NOUN
inlawrev-2815	401	17	,	,	PUNCT
inlawrev-2815	401	18	75	75	NUM
inlawrev-2815	401	19	harv	harv	NOUN
inlawrev-2815	401	20	.	.	PUNCT
inlawrev-2815	402	1	l.	l.	PROPN
inlawrev-2815	402	2	rev	rev	PROPN
inlawrev-2815	402	3	.	.	PROPN
inlawrev-2815	403	1	1374	1374	NUM
inlawrev-2815	403	2	(	(	PUNCT
inlawrev-2815	403	3	1962	1962	NUM
inlawrev-2815	403	4	)	)	PUNCT
inlawrev-2815	404	1	,	,	PUNCT
inlawrev-2815	404	2	fractional	fractional	ADJ
inlawrev-2815	404	3	value	value	NOUN
inlawrev-2815	404	4	assessment	assessment	NOUN
inlawrev-2815	404	5	may	may	AUX
inlawrev-2815	404	6	also	also	ADV
inlawrev-2815	404	7	diminish	diminish	VERB
inlawrev-2815	404	8	the	the	DET
inlawrev-2815	404	9	taxpayer	taxpayer	NOUN
inlawrev-2815	404	10	's	's	PART
inlawrev-2815	404	11	propensity	propensity	NOUN
inlawrev-2815	404	12	to	to	PART
inlawrev-2815	404	13	appeal	appeal	VERB
inlawrev-2815	404	14	even	even	ADV
inlawrev-2815	404	15	an	an	DET
inlawrev-2815	404	16	unequal	unequal	ADJ
inlawrev-2815	404	17	assessment	assessment	NOUN
inlawrev-2815	404	18	of	of	ADP
inlawrev-2815	404	19	which	which	PRON
inlawrev-2815	404	20	he	he	PRON
inlawrev-2815	404	21	is	be	AUX
inlawrev-2815	404	22	aware	aware	ADJ
inlawrev-2815	404	23	simply	simply	ADV
inlawrev-2815	404	24	because	because	SCONJ
inlawrev-2815	404	25	the	the	DET
inlawrev-2815	404	26	variation	variation	NOUN
inlawrev-2815	404	27	from	from	ADP
inlawrev-2815	404	28	the	the	DET
inlawrev-2815	404	29	norm	norm	NOUN
inlawrev-2815	404	30	appears	appear	VERB
inlawrev-2815	404	31	to	to	PART
inlawrev-2815	404	32	be	be	AUX
inlawrev-2815	404	33	less	less	ADJ
inlawrev-2815	404	34	.	.	PUNCT
inlawrev-2815	405	1	thus	thus	ADV
inlawrev-2815	405	2	,	,	PUNCT
inlawrev-2815	405	3	a	a	DET
inlawrev-2815	405	4	taxpayer	taxpayer	NOUN
inlawrev-2815	405	5	might	might	AUX
inlawrev-2815	405	6	be	be	AUX
inlawrev-2815	405	7	willing	willing	ADJ
inlawrev-2815	405	8	to	to	PART
inlawrev-2815	405	9	accept	accept	VERB
inlawrev-2815	405	10	an	an	DET
inlawrev-2815	405	11	assessment	assessment	NOUN
inlawrev-2815	405	12	at	at	ADP
inlawrev-2815	405	13	24	24	NUM
inlawrev-2815	405	14	%	%	NOUN
inlawrev-2815	405	15	of	of	ADP
inlawrev-2815	405	16	fair	fair	ADJ
inlawrev-2815	405	17	market	market	NOUN
inlawrev-2815	405	18	value	value	NOUN
inlawrev-2815	405	19	when	when	SCONJ
inlawrev-2815	405	20	the	the	DET
inlawrev-2815	405	21	average	average	ADJ
inlawrev-2815	405	22	assessment	assessment	NOUN
inlawrev-2815	405	23	fraction	fraction	NOUN
inlawrev-2815	405	24	of	of	ADP
inlawrev-2815	405	25	all	all	DET
inlawrev-2815	405	26	property	property	NOUN
inlawrev-2815	405	27	is	be	AUX
inlawrev-2815	405	28	20	20	NUM
inlawrev-2815	405	29	%	%	NOUN
inlawrev-2815	405	30	.	.	PUNCT
inlawrev-2815	406	1	he	he	PRON
inlawrev-2815	406	2	would	would	AUX
inlawrev-2815	406	3	seem	seem	VERB
inlawrev-2815	406	4	less	less	ADV
inlawrev-2815	406	5	likely	likely	ADJ
inlawrev-2815	406	6	,	,	PUNCT
inlawrev-2815	406	7	however	however	ADV
inlawrev-2815	406	8	,	,	PUNCT
inlawrev-2815	406	9	to	to	PART
inlawrev-2815	406	10	accept	accept	VERB
inlawrev-2815	406	11	an	an	DET
inlawrev-2815	406	12	assessment	assessment	NOUN
inlawrev-2815	406	13	at	at	ADP
inlawrev-2815	406	14	120	120	NUM
inlawrev-2815	406	15	%	%	NOUN
inlawrev-2815	406	16	of	of	ADP
inlawrev-2815	406	17	fair	fair	ADJ
inlawrev-2815	406	18	market	market	NOUN
inlawrev-2815	406	19	value	value	NOUN
inlawrev-2815	406	20	if	if	SCONJ
inlawrev-2815	406	21	full	full	ADJ
inlawrev-2815	406	22	value	value	NOUN
inlawrev-2815	406	23	was	be	AUX
inlawrev-2815	406	24	the	the	DET
inlawrev-2815	406	25	standard	standard	NOUN
inlawrev-2815	406	26	.	.	PUNCT
inlawrev-2815	407	1	however	however	ADV
inlawrev-2815	407	2	,	,	PUNCT
inlawrev-2815	407	3	the	the	DET
inlawrev-2815	407	4	inequality	inequality	NOUN
inlawrev-2815	407	5	is	be	AUX
inlawrev-2815	407	6	the	the	DET
inlawrev-2815	407	7	same	same	ADJ
inlawrev-2815	407	8	in	in	ADP
inlawrev-2815	407	9	both	both	DET
inlawrev-2815	407	10	cases	case	NOUN
inlawrev-2815	407	11	.	.	PUNCT
inlawrev-2815	408	1	pajcic	pajcic	NOUN
inlawrev-2815	408	2	,	,	PUNCT
inlawrev-2815	408	3	weber	weber	PROPN
inlawrev-2815	408	4	&	&	CCONJ
inlawrev-2815	408	5	francis	francis	PROPN
inlawrev-2815	408	6	,	,	PUNCT
inlawrev-2815	408	7	supra	supra	PROPN
inlawrev-2815	408	8	note	note	PROPN
inlawrev-2815	408	9	71	71	NUM
inlawrev-2815	408	10	,	,	PUNCT
inlawrev-2815	408	11	at	at	ADP
inlawrev-2815	408	12	608	608	NUM
inlawrev-2815	408	13	.	.	PUNCT
inlawrev-2815	409	1	73	73	NUM
inlawrev-2815	409	2	.	.	PUNCT
inlawrev-2815	410	1	ind	ind	PROPN
inlawrev-2815	410	2	.	.	PUNCT
inlawrev-2815	411	1	const	const	PROPN
inlawrev-2815	411	2	,	,	PUNCT
inlawrev-2815	411	3	art	art	NOUN
inlawrev-2815	411	4	.	.	PUNCT
inlawrev-2815	412	1	x	x	X
inlawrev-2815	412	2	,	,	PUNCT
inlawrev-2815	412	3	§	§	PROPN
inlawrev-2815	412	4	1	1	NUM
inlawrev-2815	412	5	.	.	PUNCT
inlawrev-2815	412	6	see	see	VERB
inlawrev-2815	412	7	supra	supra	PROPN
inlawrev-2815	412	8	note	note	PROPN
inlawrev-2815	412	9	25	25	NUM
inlawrev-2815	412	10	and	and	CCONJ
inlawrev-2815	412	11	accompanying	accompany	VERB
inlawrev-2815	412	12	text	text	NOUN
inlawrev-2815	412	13	.	.	PUNCT
inlawrev-2815	413	1	74	74	NUM
inlawrev-2815	413	2	.	.	PUNCT
inlawrev-2815	414	1	cf	cf	NOUN
inlawrev-2815	414	2	.	.	PUNCT
inlawrev-2815	415	1	note	note	NOUN
inlawrev-2815	415	2	,	,	PUNCT
inlawrev-2815	415	3	tax	tax	NOUN
inlawrev-2815	415	4	assessments	assessment	NOUN
inlawrev-2815	415	5	,	,	PUNCT
inlawrev-2815	415	6	supra	supra	PROPN
inlawrev-2815	415	7	note	note	NOUN
inlawrev-2815	415	8	23	23	NUM
inlawrev-2815	415	9	,	,	PUNCT
inlawrev-2815	415	10	at	at	ADP
inlawrev-2815	415	11	382	382	NUM
inlawrev-2815	415	12	;	;	PUNCT
inlawrev-2815	415	13	note	note	NOUN
inlawrev-2815	415	14	,	,	PUNCT
inlawrev-2815	415	15	supra	supra	PROPN
inlawrev-2815	415	16	note	note	NOUN
inlawrev-2815	415	17	61	61	NUM
inlawrev-2815	415	18	,	,	PUNCT
inlawrev-2815	415	19	at	at	ADP
inlawrev-2815	415	20	726	726	NUM
inlawrev-2815	415	21	.	.	NOUN
inlawrev-2815	415	22	1988	1988	NUM
inlawrev-2815	415	23	]	]	PUNCT
inlawrev-2815	415	24	tax	tax	NOUN
inlawrev-2815	415	25	policy	policy	NOUN
inlawrev-2815	415	26	461	461	NUM
inlawrev-2815	415	27	v.	v.	ADP
inlawrev-2815	415	28	schuler,^^	schuler,^^	VERB
inlawrev-2815	415	29	the	the	DET
inlawrev-2815	415	30	florida	florida	PROPN
inlawrev-2815	415	31	supreme	supreme	PROPN
inlawrev-2815	415	32	court	court	PROPN
inlawrev-2815	415	33	,	,	PUNCT
inlawrev-2815	415	34	after	after	ADP
inlawrev-2815	415	35	construing	construe	VERB
inlawrev-2815	415	36	almost	almost	ADV
inlawrev-2815	415	37	identical	identical	ADJ
inlawrev-2815	415	38	language	language	NOUN
inlawrev-2815	415	39	in	in	ADP
inlawrev-2815	415	40	florida	florida	PROPN
inlawrev-2815	415	41	's	's	PART
inlawrev-2815	415	42	constitution,^^	constitution,^^	NOUN
inlawrev-2815	415	43	concluded	conclude	VERB
inlawrev-2815	415	44	that	that	SCONJ
inlawrev-2815	415	45	the	the	DET
inlawrev-2815	415	46	constitutionally	constitutionally	ADV
inlawrev-2815	415	47	required	require	VERB
inlawrev-2815	415	48	"	"	PUNCT
inlawrev-2815	415	49	just	just	ADV
inlawrev-2815	415	50	valuation	valuation	NOUN
inlawrev-2815	415	51	"	"	PUNCT
inlawrev-2815	415	52	of	of	ADP
inlawrev-2815	415	53	property	property	NOUN
inlawrev-2815	415	54	was	be	AUX
inlawrev-2815	415	55	to	to	PART
inlawrev-2815	415	56	be	be	AUX
inlawrev-2815	415	57	determined	determine	VERB
inlawrev-2815	415	58	by	by	ADP
inlawrev-2815	415	59	the	the	DET
inlawrev-2815	415	60	property	property	NOUN
inlawrev-2815	415	61	's	's	PART
inlawrev-2815	415	62	fair	fair	ADJ
inlawrev-2815	415	63	market	market	NOUN
inlawrev-2815	415	64	value	value	NOUN
inlawrev-2815	415	65	.	.	PUNCT
inlawrev-2815	415	66	^^	^^	PUNCT
inlawrev-2815	416	1	in	in	ADP
inlawrev-2815	416	2	that	that	DET
inlawrev-2815	416	3	case	case	NOUN
inlawrev-2815	416	4	,	,	PUNCT
inlawrev-2815	416	5	the	the	DET
inlawrev-2815	416	6	court	court	NOUN
inlawrev-2815	416	7	found	find	VERB
inlawrev-2815	416	8	it	it	PRON
inlawrev-2815	416	9	necessary	necessary	ADJ
inlawrev-2815	416	10	to	to	PART
inlawrev-2815	416	11	define	define	VERB
inlawrev-2815	416	12	the	the	DET
inlawrev-2815	416	13	term	term	NOUN
inlawrev-2815	416	14	"	"	PUNCT
inlawrev-2815	416	15	just	just	ADV
inlawrev-2815	416	16	valuation	valuation	NOUN
inlawrev-2815	416	17	,	,	PUNCT
inlawrev-2815	416	18	"	"	PUNCT
inlawrev-2815	416	19	which	which	PRON
inlawrev-2815	416	20	it	it	PRON
inlawrev-2815	416	21	referred	refer	VERB
inlawrev-2815	416	22	to	to	ADP
inlawrev-2815	416	23	as	as	ADP
inlawrev-2815	416	24	"	"	PUNCT
inlawrev-2815	416	25	x	x	NOUN
inlawrev-2815	416	26	,	,	PUNCT
inlawrev-2815	416	27	"	"	PUNCT
inlawrev-2815	416	28	before	before	SCONJ
inlawrev-2815	416	29	it	it	PRON
inlawrev-2815	416	30	could	could	AUX
inlawrev-2815	416	31	rule	rule	VERB
inlawrev-2815	416	32	on	on	ADP
inlawrev-2815	416	33	whether	whether	SCONJ
inlawrev-2815	416	34	wide	wide	ADV
inlawrev-2815	416	35	-	-	PUNCT
inlawrev-2815	416	36	spread	spread	ADJ
inlawrev-2815	416	37	assessment	assessment	NOUN
inlawrev-2815	416	38	of	of	ADP
inlawrev-2815	416	39	property	property	NOUN
inlawrev-2815	416	40	at	at	ADP
inlawrev-2815	416	41	varying	vary	VERB
inlawrev-2815	416	42	fractions	fraction	NOUN
inlawrev-2815	416	43	of	of	ADP
inlawrev-2815	416	44	market	market	NOUN
inlawrev-2815	416	45	value	value	NOUN
inlawrev-2815	416	46	violated	violate	VERB
inlawrev-2815	416	47	the	the	DET
inlawrev-2815	416	48	state	state	NOUN
inlawrev-2815	416	49	's	's	PART
inlawrev-2815	416	50	constitution	constitution	NOUN
inlawrev-2815	416	51	:	:	PUNCT
inlawrev-2815	416	52	"	"	PUNCT
inlawrev-2815	416	53	[	[	X
inlawrev-2815	416	54	f]air	f]air	ADP
inlawrev-2815	416	55	market	market	NOUN
inlawrev-2815	416	56	value	value	NOUN
inlawrev-2815	416	57	"	"	PUNCT
inlawrev-2815	416	58	and	and	CCONJ
inlawrev-2815	416	59	"	"	PUNCT
inlawrev-2815	416	60	just	just	ADV
inlawrev-2815	416	61	valuation	valuation	NOUN
inlawrev-2815	416	62	"	"	PUNCT
inlawrev-2815	416	63	should	should	AUX
inlawrev-2815	416	64	be	be	AUX
inlawrev-2815	416	65	declared	declare	VERB
inlawrev-2815	416	66	"	"	PUNCT
inlawrev-2815	416	67	legally	legally	ADV
inlawrev-2815	416	68	synonymous	synonymous	ADJ
inlawrev-2815	416	69	"	"	PUNCT
inlawrev-2815	416	70	and	and	CCONJ
inlawrev-2815	416	71	that	that	SCONJ
inlawrev-2815	416	72	such	such	ADJ
inlawrev-2815	416	73	is	be	AUX
inlawrev-2815	416	74	the	the	DET
inlawrev-2815	416	75	best	good	ADJ
inlawrev-2815	416	76	way	way	NOUN
inlawrev-2815	416	77	to	to	PART
inlawrev-2815	416	78	arrive	arrive	VERB
inlawrev-2815	416	79	at	at	ADP
inlawrev-2815	416	80	the	the	DET
inlawrev-2815	416	81	definition	definition	NOUN
inlawrev-2815	416	82	of	of	ADP
inlawrev-2815	416	83	"	"	PUNCT
inlawrev-2815	416	84	x.	x.	NOUN
inlawrev-2815	416	85	"	"	PUNCT
inlawrev-2815	416	86	the	the	DET
inlawrev-2815	416	87	former	former	ADJ
inlawrev-2815	416	88	term	term	NOUN
inlawrev-2815	416	89	is	be	AUX
inlawrev-2815	416	90	a	a	DET
inlawrev-2815	416	91	familiar	familiar	ADJ
inlawrev-2815	416	92	one	one	NOUN
inlawrev-2815	416	93	and	and	CCONJ
inlawrev-2815	416	94	it	it	PRON
inlawrev-2815	416	95	,	,	PUNCT
inlawrev-2815	416	96	in	in	ADP
inlawrev-2815	416	97	turn	turn	NOUN
inlawrev-2815	416	98	may	may	AUX
inlawrev-2815	416	99	be	be	AUX
inlawrev-2815	416	100	established	establish	VERB
inlawrev-2815	416	101	by	by	ADP
inlawrev-2815	416	102	the	the	DET
inlawrev-2815	416	103	classic	classic	ADJ
inlawrev-2815	416	104	formula	formula	NOUN
inlawrev-2815	416	105	that	that	PRON
inlawrev-2815	416	106	it	it	PRON
inlawrev-2815	416	107	is	be	AUX
inlawrev-2815	416	108	the	the	DET
inlawrev-2815	416	109	amount	amount	NOUN
inlawrev-2815	416	110	a	a	DET
inlawrev-2815	416	111	"	"	PUNCT
inlawrev-2815	416	112	purchaser	purchaser	NOUN
inlawrev-2815	416	113	willing	willing	ADJ
inlawrev-2815	416	114	but	but	CCONJ
inlawrev-2815	416	115	not	not	PART
inlawrev-2815	416	116	obliged	oblige	VERB
inlawrev-2815	416	117	to	to	PART
inlawrev-2815	416	118	buy	buy	VERB
inlawrev-2815	416	119	would	would	AUX
inlawrev-2815	416	120	pay	pay	VERB
inlawrev-2815	416	121	to	to	ADP
inlawrev-2815	416	122	one	one	NUM
inlawrev-2815	416	123	willing	willing	ADJ
inlawrev-2815	416	124	but	but	CCONJ
inlawrev-2815	416	125	not	not	PART
inlawrev-2815	416	126	obliged	oblige	VERB
inlawrev-2815	416	127	to	to	PART
inlawrev-2815	416	128	sell	sell	VERB
inlawrev-2815	416	129	.	.	PUNCT
inlawrev-2815	417	1	"^^	"^^	PROPN
inlawrev-2815	418	1	75	75	NUM
inlawrev-2815	418	2	.	.	PUNCT
inlawrev-2815	419	1	176	176	NUM
inlawrev-2815	419	2	so	so	ADV
inlawrev-2815	419	3	.	.	PUNCT
inlawrev-2815	420	1	2d	2d	NOUN
inlawrev-2815	420	2	81	81	NUM
inlawrev-2815	420	3	(	(	PUNCT
inlawrev-2815	420	4	fla	fla	PROPN
inlawrev-2815	420	5	.	.	PUNCT
inlawrev-2815	420	6	1965	1965	NUM
inlawrev-2815	420	7	)	)	PUNCT
inlawrev-2815	420	8	.	.	PUNCT
inlawrev-2815	421	1	76	76	NUM
inlawrev-2815	421	2	.	.	PUNCT
inlawrev-2815	422	1	at	at	ADP
inlawrev-2815	422	2	the	the	DET
inlawrev-2815	422	3	time	time	NOUN
inlawrev-2815	422	4	of	of	ADP
inlawrev-2815	422	5	the	the	DET
inlawrev-2815	422	6	decision	decision	NOUN
inlawrev-2815	422	7	in	in	ADP
inlawrev-2815	422	8	walter	walter	PROPN
inlawrev-2815	422	9	v.	v.	PROPN
inlawrev-2815	422	10	schuler	schuler	PROPN
inlawrev-2815	422	11	,	,	PUNCT
inlawrev-2815	422	12	florida	florida	PROPN
inlawrev-2815	422	13	's	's	PART
inlawrev-2815	422	14	constitution	constitution	NOUN
inlawrev-2815	422	15	provided	provide	VERB
inlawrev-2815	422	16	:	:	PUNCT
inlawrev-2815	422	17	"	"	PUNCT
inlawrev-2815	422	18	the	the	DET
inlawrev-2815	422	19	legislature	legislature	NOUN
inlawrev-2815	422	20	shall	shall	AUX
inlawrev-2815	422	21	provide	provide	VERB
inlawrev-2815	422	22	for	for	ADP
inlawrev-2815	422	23	a	a	DET
inlawrev-2815	422	24	uniform	uniform	ADJ
inlawrev-2815	422	25	and	and	CCONJ
inlawrev-2815	422	26	equal	equal	ADJ
inlawrev-2815	422	27	rate	rate	NOUN
inlawrev-2815	422	28	of	of	ADP
inlawrev-2815	422	29	taxation	taxation	NOUN
inlawrev-2815	422	30	.	.	PUNCT
inlawrev-2815	422	31	.	.	PUNCT
inlawrev-2815	422	32	.	.	PUNCT
inlawrev-2815	423	1	and	and	CCONJ
inlawrev-2815	423	2	shall	shall	AUX
inlawrev-2815	423	3	prescribe	prescribe	VERB
inlawrev-2815	423	4	such	such	ADJ
inlawrev-2815	423	5	regulations	regulation	NOUN
inlawrev-2815	423	6	as	as	SCONJ
inlawrev-2815	423	7	shall	shall	AUX
inlawrev-2815	423	8	secure	secure	VERB
inlawrev-2815	423	9	a	a	DET
inlawrev-2815	423	10	just	just	ADJ
inlawrev-2815	423	11	valuation	valuation	NOUN
inlawrev-2815	423	12	of	of	ADP
inlawrev-2815	423	13	all	all	DET
inlawrev-2815	423	14	property	property	NOUN
inlawrev-2815	423	15	,	,	PUNCT
inlawrev-2815	423	16	both	both	CCONJ
inlawrev-2815	423	17	real	real	ADJ
inlawrev-2815	423	18	and	and	CCONJ
inlawrev-2815	423	19	personal	personal	ADJ
inlawrev-2815	423	20	.	.	PUNCT
inlawrev-2815	423	21	"	"	PUNCT
inlawrev-2815	424	1	fla	fla	PROPN
inlawrev-2815	424	2	.	.	PUNCT
inlawrev-2815	425	1	const	const	PROPN
inlawrev-2815	425	2	,	,	PUNCT
inlawrev-2815	425	3	art	art	NOUN
inlawrev-2815	425	4	.	.	PUNCT
inlawrev-2815	426	1	ix	ix	INTJ
inlawrev-2815	426	2	,	,	PUNCT
inlawrev-2815	426	3	§	§	PROPN
inlawrev-2815	426	4	1	1	NUM
inlawrev-2815	426	5	.	.	PUNCT
inlawrev-2815	427	1	this	this	DET
inlawrev-2815	427	2	language	language	NOUN
inlawrev-2815	427	3	was	be	AUX
inlawrev-2815	427	4	present	present	ADJ
inlawrev-2815	427	5	in	in	ADP
inlawrev-2815	427	6	the	the	DET
inlawrev-2815	427	7	florida	florida	PROPN
inlawrev-2815	427	8	constitution	constitution	NOUN
inlawrev-2815	427	9	between	between	ADP
inlawrev-2815	427	10	1885	1885	NUM
inlawrev-2815	427	11	and	and	CCONJ
inlawrev-2815	427	12	1968	1968	NUM
inlawrev-2815	427	13	.	.	PUNCT
inlawrev-2815	428	1	a	a	DET
inlawrev-2815	428	2	similar	similar	ADJ
inlawrev-2815	428	3	provision	provision	NOUN
inlawrev-2815	428	4	had	have	AUX
inlawrev-2815	428	5	existed	exist	VERB
inlawrev-2815	428	6	in	in	ADP
inlawrev-2815	428	7	the	the	DET
inlawrev-2815	428	8	1868	1868	NUM
inlawrev-2815	428	9	constitution	constitution	NOUN
inlawrev-2815	428	10	.	.	PUNCT
inlawrev-2815	429	1	w.	w.	PROPN
inlawrev-2815	429	2	newhouse	newhouse	PROPN
inlawrev-2815	429	3	,	,	PUNCT
inlawrev-2815	429	4	supra	supra	PROPN
inlawrev-2815	429	5	note	note	NOUN
inlawrev-2815	429	6	24	24	NUM
inlawrev-2815	429	7	,	,	PUNCT
inlawrev-2815	429	8	at	at	ADP
inlawrev-2815	429	9	179	179	NUM
inlawrev-2815	429	10	.	.	PUNCT
inlawrev-2815	430	1	the	the	DET
inlawrev-2815	430	2	"	"	PUNCT
inlawrev-2815	430	3	just	just	ADV
inlawrev-2815	430	4	valuation	valuation	NOUN
inlawrev-2815	430	5	"	"	PUNCT
inlawrev-2815	430	6	requirement	requirement	NOUN
inlawrev-2815	430	7	was	be	AUX
inlawrev-2815	430	8	also	also	ADV
inlawrev-2815	430	9	carried	carry	VERB
inlawrev-2815	430	10	over	over	ADP
inlawrev-2815	430	11	into	into	ADP
inlawrev-2815	430	12	the	the	DET
inlawrev-2815	430	13	1968	1968	NUM
inlawrev-2815	430	14	constitution	constitution	NOUN
inlawrev-2815	430	15	.	.	PUNCT
inlawrev-2815	431	1	fla	fla	PROPN
inlawrev-2815	431	2	.	.	PUNCT
inlawrev-2815	432	1	const	const	PROPN
inlawrev-2815	432	2	,	,	PUNCT
inlawrev-2815	432	3	art	art	NOUN
inlawrev-2815	432	4	.	.	PUNCT
inlawrev-2815	433	1	vi	vi	PROPN
inlawrev-2815	434	1	§	§	PROPN
inlawrev-2815	434	2	4	4	NUM
inlawrev-2815	434	3	.	.	PUNCT
inlawrev-2815	434	4	indiana	indiana	PROPN
inlawrev-2815	434	5	and	and	CCONJ
inlawrev-2815	434	6	florida	florida	PROPN
inlawrev-2815	434	7	provide	provide	VERB
inlawrev-2815	434	8	an	an	DET
inlawrev-2815	434	9	interesting	interesting	ADJ
inlawrev-2815	434	10	comparison	comparison	NOUN
inlawrev-2815	434	11	of	of	ADP
inlawrev-2815	434	12	two	two	NUM
inlawrev-2815	434	13	states	state	NOUN
inlawrev-2815	434	14	in	in	ADP
inlawrev-2815	434	15	which	which	PRON
inlawrev-2815	434	16	property	property	NOUN
inlawrev-2815	434	17	tax	tax	NOUN
inlawrev-2815	434	18	systems	system	NOUN
inlawrev-2815	434	19	have	have	AUX
inlawrev-2815	434	20	developed	develop	VERB
inlawrev-2815	434	21	under	under	ADP
inlawrev-2815	434	22	almost	almost	ADV
inlawrev-2815	434	23	identical	identical	ADJ
inlawrev-2815	434	24	constitutional	constitutional	ADJ
inlawrev-2815	434	25	provisions	provision	NOUN
inlawrev-2815	434	26	but	but	CCONJ
inlawrev-2815	434	27	differing	differ	VERB
inlawrev-2815	434	28	statutory	statutory	ADJ
inlawrev-2815	434	29	schemes	scheme	NOUN
inlawrev-2815	434	30	,	,	PUNCT
inlawrev-2815	434	31	administrative	administrative	ADJ
inlawrev-2815	434	32	structures	structure	NOUN
inlawrev-2815	434	33	,	,	PUNCT
inlawrev-2815	434	34	and	and	CCONJ
inlawrev-2815	434	35	political	political	ADJ
inlawrev-2815	434	36	and	and	CCONJ
inlawrev-2815	434	37	economic	economic	ADJ
inlawrev-2815	434	38	conditions	condition	NOUN
inlawrev-2815	434	39	.	.	PUNCT
inlawrev-2815	435	1	coeppel	coeppel	PROPN
inlawrev-2815	435	2	&	&	CCONJ
inlawrev-2815	435	3	fanchel	fanchel	PROPN
inlawrev-2815	435	4	,	,	PUNCT
inlawrev-2815	435	5	challenging	challenge	VERB
inlawrev-2815	435	6	ad	ad	NOUN
inlawrev-2815	435	7	valorem	valorem	VERB
inlawrev-2815	435	8	real	real	ADJ
inlawrev-2815	435	9	property	property	NOUN
inlawrev-2815	435	10	assessments	assessment	NOUN
inlawrev-2815	435	11	in	in	ADP
inlawrev-2815	435	12	florida	florida	PROPN
inlawrev-2815	435	13	,	,	PUNCT
inlawrev-2815	435	14	3	3	NUM
inlawrev-2815	435	15	j.	j.	PROPN
inlawrev-2815	435	16	st	st	PROPN
inlawrev-2815	435	17	.	.	PROPN
inlawrev-2815	435	18	tax'n	tax'n	PROPN
inlawrev-2815	435	19	113	113	NUM
inlawrev-2815	435	20	(	(	PUNCT
inlawrev-2815	435	21	1984	1984	NUM
inlawrev-2815	435	22	)	)	PUNCT
inlawrev-2815	435	23	;	;	PUNCT
inlawrev-2815	435	24	hudson	hudson	PROPN
inlawrev-2815	435	25	,	,	PUNCT
inlawrev-2815	435	26	florida	florida	PROPN
inlawrev-2815	435	27	's	's	PART
inlawrev-2815	435	28	property	property	NOUN
inlawrev-2815	435	29	appraisers	appraiser	NOUN
inlawrev-2815	435	30	,	,	PUNCT
inlawrev-2815	435	31	7	7	NUM
inlawrev-2815	435	32	nova	nova	PROPN
inlawrev-2815	435	33	l.j	l.j	PROPN
inlawrev-2815	435	34	.	.	PROPN
inlawrev-2815	435	35	477	477	NUM
inlawrev-2815	435	36	(	(	PUNCT
inlawrev-2815	435	37	1983	1983	NUM
inlawrev-2815	435	38	)	)	PUNCT
inlawrev-2815	435	39	;	;	PUNCT
inlawrev-2815	435	40	pajcic	pajcic	PROPN
inlawrev-2815	435	41	,	,	PUNCT
inlawrev-2815	435	42	weber	weber	PROPN
inlawrev-2815	435	43	&	&	CCONJ
inlawrev-2815	435	44	francis	francis	PROPN
inlawrev-2815	435	45	,	,	PUNCT
inlawrev-2815	435	46	supra	supra	PROPN
inlawrev-2815	435	47	note	note	PROPN
inlawrev-2815	435	48	71	71	NUM
inlawrev-2815	435	49	;	;	PUNCT
inlawrev-2815	435	50	wershow	wershow	X
inlawrev-2815	435	51	,	,	PUNCT
inlawrev-2815	435	52	agricultural	agricultural	ADJ
inlawrev-2815	435	53	zoning	zoning	NOUN
inlawrev-2815	435	54	in	in	ADP
inlawrev-2815	435	55	florida	florida	PROPN
inlawrev-2815	435	56	—	—	PUNCT
inlawrev-2815	435	57	its	its	PRON
inlawrev-2815	435	58	implications	implication	NOUN
inlawrev-2815	435	59	and	and	CCONJ
inlawrev-2815	435	60	problems	problem	NOUN
inlawrev-2815	435	61	,	,	PUNCT
inlawrev-2815	435	62	13	13	NUM
inlawrev-2815	435	63	u.	u.	PROPN
inlawrev-2815	435	64	fla	fla	PROPN
inlawrev-2815	435	65	.	.	PUNCT
inlawrev-2815	436	1	l.	l.	PROPN
inlawrev-2815	436	2	rev	rev	PROPN
inlawrev-2815	436	3	.	.	PROPN
inlawrev-2815	436	4	479	479	NUM
inlawrev-2815	436	5	(	(	PUNCT
inlawrev-2815	436	6	1960	1960	NUM
inlawrev-2815	436	7	)	)	PUNCT
inlawrev-2815	436	8	;	;	PUNCT
inlawrev-2815	436	9	wershow	wershow	X
inlawrev-2815	436	10	,	,	PUNCT
inlawrev-2815	436	11	ad	ad	NOUN
inlawrev-2815	436	12	valorem	valorem	VERB
inlawrev-2815	436	13	taxation	taxation	NOUN
inlawrev-2815	436	14	and	and	CCONJ
inlawrev-2815	436	15	its	its	PRON
inlawrev-2815	436	16	relationship	relationship	NOUN
inlawrev-2815	436	17	to	to	ADP
inlawrev-2815	436	18	agricultrual	agricultrual	ADJ
inlawrev-2815	436	19	land	land	NOUN
inlawrev-2815	436	20	tax	tax	NOUN
inlawrev-2815	436	21	problems	problem	NOUN
inlawrev-2815	436	22	in	in	ADP
inlawrev-2815	436	23	florida	florida	PROPN
inlawrev-2815	436	24	,	,	PUNCT
inlawrev-2815	436	25	16	16	NUM
inlawrev-2815	436	26	u.	u.	PROPN
inlawrev-2815	436	27	fla	fla	PROPN
inlawrev-2815	436	28	,	,	PUNCT
inlawrev-2815	436	29	l.	l.	PROPN
inlawrev-2815	436	30	rev	rev	PROPN
inlawrev-2815	436	31	.	.	PROPN
inlawrev-2815	437	1	521	521	NUM
inlawrev-2815	437	2	(	(	PUNCT
inlawrev-2815	437	3	1964	1964	NUM
inlawrev-2815	437	4	)	)	PUNCT
inlawrev-2815	437	5	;	;	PUNCT
inlawrev-2815	437	6	wershow	wershow	X
inlawrev-2815	437	7	,	,	PUNCT
inlawrev-2815	437	8	ad	ad	NOUN
inlawrev-2815	437	9	valorem	valorem	VERB
inlawrev-2815	437	10	assessments	assessment	NOUN
inlawrev-2815	437	11	in	in	ADP
inlawrev-2815	437	12	florida	florida	PROPN
inlawrev-2815	437	13	—	—	PUNCT
inlawrev-2815	437	14	whither	whither	NOUN
inlawrev-2815	437	15	now	now	ADV
inlawrev-2815	437	16	?	?	PUNCT
inlawrev-2815	437	17	,	,	PUNCT
inlawrev-2815	437	18	18	18	NUM
inlawrev-2815	437	19	u.	u.	PROPN
inlawrev-2815	437	20	fla	fla	PROPN
inlawrev-2815	437	21	.	.	PUNCT
inlawrev-2815	438	1	l.	l.	PROPN
inlawrev-2815	438	2	rev	rev	PROPN
inlawrev-2815	438	3	.	.	PROPN
inlawrev-2815	438	4	9	9	NUM
inlawrev-2815	438	5	(	(	PUNCT
inlawrev-2815	438	6	1965	1965	NUM
inlawrev-2815	438	7	)	)	PUNCT
inlawrev-2815	438	8	;	;	PUNCT
inlawrev-2815	438	9	wershow	wershow	X
inlawrev-2815	438	10	,	,	PUNCT
inlawrev-2815	438	11	recent	recent	ADJ
inlawrev-2815	438	12	developments	development	NOUN
inlawrev-2815	438	13	in	in	ADP
inlawrev-2815	438	14	ad	ad	NOUN
inlawrev-2815	438	15	valorem	valorem	VERB
inlawrev-2815	438	16	taxation	taxation	NOUN
inlawrev-2815	438	17	,	,	PUNCT
inlawrev-2815	438	18	20	20	NUM
inlawrev-2815	438	19	u.	u.	PROPN
inlawrev-2815	438	20	fla	fla	PROPN
inlawrev-2815	438	21	.	.	PUNCT
inlawrev-2815	439	1	l.	l.	PROPN
inlawrev-2815	439	2	rev	rev	PROPN
inlawrev-2815	439	3	.	.	PROPN
inlawrev-2815	439	4	1	1	NUM
inlawrev-2815	439	5	(	(	PUNCT
inlawrev-2815	439	6	1967	1967	NUM
inlawrev-2815	439	7	)	)	PUNCT
inlawrev-2815	439	8	;	;	PUNCT
inlawrev-2815	439	9	wershow	wershow	X
inlawrev-2815	439	10	,	,	PUNCT
inlawrev-2815	439	11	regional	regional	ADJ
inlawrev-2815	439	12	valuation	valuation	PROPN
inlawrev-2815	439	13	board	board	PROPN
inlawrev-2815	439	14	—	—	PUNCT
inlawrev-2815	439	15	a	a	DET
inlawrev-2815	439	16	british	british	ADJ
inlawrev-2815	439	17	answer	answer	NOUN
inlawrev-2815	439	18	to	to	ADP
inlawrev-2815	439	19	ad	ad	NOUN
inlawrev-2815	439	20	valorem	valorem	VERB
inlawrev-2815	439	21	assessment	assessment	NOUN
inlawrev-2815	439	22	problems	problem	NOUN
inlawrev-2815	439	23	in	in	ADP
inlawrev-2815	439	24	florida	florida	PROPN
inlawrev-2815	439	25	,	,	PUNCT
inlawrev-2815	439	26	21	21	NUM
inlawrev-2815	439	27	u.	u.	PROPN
inlawrev-2815	439	28	fla	fla	PROPN
inlawrev-2815	439	29	.	.	PUNCT
inlawrev-2815	440	1	l.	l.	PROPN
inlawrev-2815	440	2	rev	rev	PROPN
inlawrev-2815	440	3	.	.	PROPN
inlawrev-2815	440	4	324	324	NUM
inlawrev-2815	440	5	(	(	PUNCT
inlawrev-2815	440	6	1969	1969	NUM
inlawrev-2815	440	7	)	)	PUNCT
inlawrev-2815	440	8	;	;	PUNCT
inlawrev-2815	440	9	wershow	wershow	X
inlawrev-2815	440	10	,	,	PUNCT
inlawrev-2815	440	11	ad	ad	NOUN
inlawrev-2815	440	12	valorem	valorem	VERB
inlawrev-2815	440	13	assessments	assessment	NOUN
inlawrev-2815	440	14	in	in	ADP
inlawrev-2815	440	15	florida	florida	PROPN
inlawrev-2815	440	16	—	—	PUNCT
inlawrev-2815	440	17	the	the	DET
inlawrev-2815	440	18	demand	demand	NOUN
inlawrev-2815	440	19	for	for	ADP
inlawrev-2815	440	20	a	a	DET
inlawrev-2815	440	21	viable	viable	ADJ
inlawrev-2815	440	22	solution	solution	NOUN
inlawrev-2815	440	23	,	,	PUNCT
inlawrev-2815	440	24	25	25	NUM
inlawrev-2815	440	25	u.	u.	PROPN
inlawrev-2815	440	26	fla	fla	PROPN
inlawrev-2815	440	27	.	.	PUNCT
inlawrev-2815	441	1	l.	l.	PROPN
inlawrev-2815	441	2	rev	rev	PROPN
inlawrev-2815	441	3	.	.	PROPN
inlawrev-2815	441	4	49	49	NUM
inlawrev-2815	441	5	(	(	PUNCT
inlawrev-2815	441	6	1972	1972	NUM
inlawrev-2815	441	7	)	)	PUNCT
inlawrev-2815	441	8	;	;	PUNCT
inlawrev-2815	441	9	wershow	wershow	NOUN
inlawrev-2815	441	10	&	&	CCONJ
inlawrev-2815	441	11	schwartz	schwartz	PROPN
inlawrev-2815	441	12	,	,	PUNCT
inlawrev-2815	441	13	ad	ad	NOUN
inlawrev-2815	441	14	valorem	valorem	VERB
inlawrev-2815	441	15	assessments	assessment	NOUN
inlawrev-2815	441	16	in	in	ADP
inlawrev-2815	441	17	florida	florida	PROPN
inlawrev-2815	441	18	—	—	PUNCT
inlawrev-2815	441	19	recent	recent	ADJ
inlawrev-2815	441	20	developments	development	NOUN
inlawrev-2815	441	21	,	,	PUNCT
inlawrev-2815	441	22	36	36	NUM
inlawrev-2815	441	23	u.	u.	PROPN
inlawrev-2815	441	24	miami	miami	PROPN
inlawrev-2815	441	25	l.	l.	PROPN
inlawrev-2815	441	26	rev	rev	PROPN
inlawrev-2815	441	27	.	.	PROPN
inlawrev-2815	441	28	67	67	NUM
inlawrev-2815	441	29	(	(	PUNCT
inlawrev-2815	441	30	1981	1981	NUM
inlawrev-2815	441	31	)	)	PUNCT
inlawrev-2815	441	32	;	;	PUNCT
inlawrev-2815	442	1	note	note	VERB
inlawrev-2815	442	2	,	,	PUNCT
inlawrev-2815	442	3	ad	ad	NOUN
inlawrev-2815	442	4	valorem	valorem	VERB
inlawrev-2815	442	5	taxation	taxation	NOUN
inlawrev-2815	442	6	—	—	PUNCT
inlawrev-2815	442	7	agricultural	agricultural	ADJ
inlawrev-2815	442	8	classifications	classification	NOUN
inlawrev-2815	442	9	—	—	PUNCT
inlawrev-2815	442	10	the	the	DET
inlawrev-2815	442	11	continuing	continue	VERB
inlawrev-2815	442	12	preferential	preferential	ADJ
inlawrev-2815	442	13	tax	tax	NOUN
inlawrev-2815	442	14	treatment	treatment	NOUN
inlawrev-2815	442	15	accorded	accord	VERB
inlawrev-2815	442	16	the	the	DET
inlawrev-2815	442	17	florida	florida	PROPN
inlawrev-2815	442	18	land	land	NOUN
inlawrev-2815	442	19	speculator	speculator	NOUN
inlawrev-2815	442	20	,	,	PUNCT
inlawrev-2815	442	21	1	1	NUM
inlawrev-2815	442	22	fla	fla	PROPN
inlawrev-2815	442	23	.	.	PUNCT
inlawrev-2815	443	1	st	st	PROPN
inlawrev-2815	443	2	.	.	PROPN
inlawrev-2815	443	3	u.l	u.l	AUX
inlawrev-2815	443	4	.	.	PROPN
inlawrev-2815	443	5	rev	rev	PROPN
inlawrev-2815	443	6	.	.	PROPN
inlawrev-2815	443	7	571	571	NUM
inlawrev-2815	443	8	(	(	PUNCT
inlawrev-2815	443	9	1979	1979	NUM
inlawrev-2815	443	10	)	)	PUNCT
inlawrev-2815	443	11	;	;	PUNCT
inlawrev-2815	443	12	note	note	VERB
inlawrev-2815	443	13	,	,	PUNCT
inlawrev-2815	443	14	the	the	DET
inlawrev-2815	443	15	florida	florida	PROPN
inlawrev-2815	443	16	constitution	constitution	NOUN
inlawrev-2815	443	17	and	and	CCONJ
inlawrev-2815	443	18	legislative	legislative	ADJ
inlawrev-2815	443	19	classification	classification	NOUN
inlawrev-2815	443	20	for	for	ADP
inlawrev-2815	443	21	tax	tax	NOUN
inlawrev-2815	443	22	assessment	assessment	NOUN
inlawrev-2815	443	23	purposes	purpose	NOUN
inlawrev-2815	443	24	,	,	PUNCT
inlawrev-2815	443	25	17	17	NUM
inlawrev-2815	443	26	u.	u.	PROPN
inlawrev-2815	443	27	fla	fla	PROPN
inlawrev-2815	443	28	.	.	PUNCT
inlawrev-2815	444	1	l.	l.	PROPN
inlawrev-2815	444	2	rev	rev	PROPN
inlawrev-2815	444	3	.	.	PROPN
inlawrev-2815	445	1	609	609	NUM
inlawrev-2815	445	2	(	(	PUNCT
inlawrev-2815	445	3	1965	1965	NUM
inlawrev-2815	445	4	)	)	PUNCT
inlawrev-2815	445	5	;	;	PUNCT
inlawrev-2815	445	6	note	note	VERB
inlawrev-2815	445	7	,	,	PUNCT
inlawrev-2815	445	8	"	"	PUNCT
inlawrev-2815	445	9	fogg	fogg	NOUN
inlawrev-2815	445	10	"	"	PUNCT
inlawrev-2815	445	11	lingers	linger	VERB
inlawrev-2815	445	12	over	over	ADP
inlawrev-2815	445	13	the	the	DET
inlawrev-2815	445	14	supreme	supreme	PROPN
inlawrev-2815	445	15	court	court	PROPN
inlawrev-2815	445	16	of	of	ADP
inlawrev-2815	445	17	florida	florida	PROPN
inlawrev-2815	445	18	,	,	PUNCT
inlawrev-2815	446	1	39	39	NUM
inlawrev-2815	446	2	u.	u.	PROPN
inlawrev-2815	446	3	mlami	mlami	PROPN
inlawrev-2815	446	4	l.	l.	PROPN
inlawrev-2815	446	5	rev	rev	PROPN
inlawrev-2815	446	6	.	.	PROPN
inlawrev-2815	446	7	549	549	NUM
inlawrev-2815	446	8	(	(	PUNCT
inlawrev-2815	446	9	1985	1985	NUM
inlawrev-2815	446	10	)	)	PUNCT
inlawrev-2815	446	11	.	.	PUNCT
inlawrev-2815	447	1	77	77	NUM
inlawrev-2815	447	2	.	.	PUNCT
inlawrev-2815	448	1	176	176	NUM
inlawrev-2815	449	1	so	so	ADV
inlawrev-2815	449	2	.	.	PUNCT
inlawrev-2815	450	1	2d	2d	NOUN
inlawrev-2815	450	2	at	at	ADP
inlawrev-2815	450	3	85	85	NUM
inlawrev-2815	450	4	-	-	SYM
inlawrev-2815	450	5	86	86	NUM
inlawrev-2815	450	6	.	.	PUNCT
inlawrev-2815	451	1	78	78	NUM
inlawrev-2815	451	2	.	.	PUNCT
inlawrev-2815	452	1	i	i	PRON
inlawrev-2815	452	2	d.	d.	PROPN
inlawrev-2815	452	3	(	(	PUNCT
inlawrev-2815	452	4	citation	citation	NOUN
inlawrev-2815	452	5	omitted	omit	VERB
inlawrev-2815	452	6	)	)	PUNCT
inlawrev-2815	452	7	.	.	PUNCT
inlawrev-2815	453	1	the	the	DET
inlawrev-2815	453	2	arkansas	arkansas	PROPN
inlawrev-2815	453	3	supreme	supreme	PROPN
inlawrev-2815	453	4	court	court	PROPN
inlawrev-2815	453	5	has	have	AUX
inlawrev-2815	453	6	also	also	ADV
inlawrev-2815	453	7	held	hold	VERB
inlawrev-2815	453	8	that	that	PRON
inlawrev-2815	453	9	fair	fair	ADJ
inlawrev-2815	453	10	market	market	NOUN
inlawrev-2815	453	11	value	value	NOUN
inlawrev-2815	453	12	assessment	assessment	NOUN
inlawrev-2815	453	13	was	be	AUX
inlawrev-2815	453	14	necessary	necessary	ADJ
inlawrev-2815	453	15	to	to	PART
inlawrev-2815	453	16	satisfy	satisfy	VERB
inlawrev-2815	453	17	a	a	DET
inlawrev-2815	453	18	constitutional	constitutional	ADJ
inlawrev-2815	453	19	requirement	requirement	NOUN
inlawrev-2815	453	20	that	that	SCONJ
inlawrev-2815	453	21	"	"	PUNCT
inlawrev-2815	453	22	[	[	X
inlawrev-2815	453	23	a]ll	a]ll	PRON
inlawrev-2815	453	24	property	property	NOUN
inlawrev-2815	453	25	subject	subject	NOUN
inlawrev-2815	453	26	to	to	ADP
inlawrev-2815	453	27	taxation	taxation	NOUN
inlawrev-2815	453	28	shall	shall	AUX
inlawrev-2815	453	29	be	be	AUX
inlawrev-2815	453	30	taxed	tax	VERB
inlawrev-2815	453	31	according	accord	VERB
inlawrev-2815	453	32	to	to	ADP
inlawrev-2815	453	33	its	its	PRON
inlawrev-2815	453	34	value	value	NOUN
inlawrev-2815	453	35	"	"	PUNCT
inlawrev-2815	453	36	as	as	ADV
inlawrev-2815	453	37	well	well	ADV
inlawrev-2815	453	38	as	as	ADP
inlawrev-2815	453	39	the	the	DET
inlawrev-2815	453	40	requirement	requirement	NOUN
inlawrev-2815	453	41	that	that	SCONJ
inlawrev-2815	453	42	the	the	DET
inlawrev-2815	453	43	values	value	NOUN
inlawrev-2815	453	44	be	be	AUX
inlawrev-2815	453	45	"	"	PUNCT
inlawrev-2815	453	46	equal	equal	ADJ
inlawrev-2815	453	47	and	and	CCONJ
inlawrev-2815	453	48	uniform	uniform	ADJ
inlawrev-2815	453	49	throughout	throughout	ADP
inlawrev-2815	453	50	the	the	DET
inlawrev-2815	453	51	state	state	NOUN
inlawrev-2815	453	52	.	.	PUNCT
inlawrev-2815	453	53	"	"	PUNCT
inlawrev-2815	454	1	arkansas	arkansas	PROPN
inlawrev-2815	454	2	pub	pub	NOUN
inlawrev-2815	454	3	.	.	PUNCT
inlawrev-2815	455	1	serv	serv	PROPN
inlawrev-2815	455	2	.	.	PUNCT
inlawrev-2815	455	3	co.	co.	PROPN
inlawrev-2815	456	1	v.	v.	ADP
inlawrev-2815	456	2	pulaski	pulaski	PROPN
inlawrev-2815	456	3	county	county	PROPN
inlawrev-2815	456	4	bd	bd	PROPN
inlawrev-2815	456	5	.	.	PROPN
inlawrev-2815	456	6	of	of	ADP
inlawrev-2815	456	7	equalization	equalization	NOUN
inlawrev-2815	456	8	,	,	PUNCT
inlawrev-2815	456	9	266	266	NUM
inlawrev-2815	456	10	ark	ark	NOUN
inlawrev-2815	456	11	.	.	PROPN
inlawrev-2815	456	12	64	64	NUM
inlawrev-2815	456	13	,	,	PUNCT
inlawrev-2815	456	14	582	582	NUM
inlawrev-2815	456	15	s.w.2d	s.w.2d	NUM
inlawrev-2815	456	16	942	942	NUM
inlawrev-2815	456	17	(	(	PUNCT
inlawrev-2815	456	18	1979	1979	NUM
inlawrev-2815	456	19	)	)	PUNCT
inlawrev-2815	456	20	.	.	PUNCT
inlawrev-2815	457	1	see	see	VERB
inlawrev-2815	457	2	also	also	ADV
inlawrev-2815	457	3	462	462	NUM
inlawrev-2815	457	4	indiana	indiana	PROPN
inlawrev-2815	457	5	law	law	PROPN
inlawrev-2815	457	6	review	review	NOUN
inlawrev-2815	458	1	[	[	X
inlawrev-2815	458	2	vol	vol	NOUN
inlawrev-2815	458	3	.	.	PUNCT
inlawrev-2815	458	4	22:449	22:449	NUM
inlawrev-2815	458	5	although	although	SCONJ
inlawrev-2815	458	6	the	the	DET
inlawrev-2815	458	7	indiana	indiana	PROPN
inlawrev-2815	458	8	courts	court	NOUN
inlawrev-2815	458	9	have	have	AUX
inlawrev-2815	458	10	not	not	PART
inlawrev-2815	458	11	yet	yet	ADV
inlawrev-2815	458	12	faced	face	VERB
inlawrev-2815	458	13	this	this	DET
inlawrev-2815	458	14	issue	issue	NOUN
inlawrev-2815	458	15	squarely	squarely	ADV
inlawrev-2815	458	16	,	,	PUNCT
inlawrev-2815	458	17	it	it	PRON
inlawrev-2815	458	18	is	be	AUX
inlawrev-2815	458	19	nonetheless	nonetheless	ADV
inlawrev-2815	458	20	clear	clear	ADJ
inlawrev-2815	458	21	that	that	SCONJ
inlawrev-2815	458	22	in	in	ADP
inlawrev-2815	458	23	prior	prior	ADJ
inlawrev-2815	458	24	decisions	decision	NOUN
inlawrev-2815	458	25	the	the	DET
inlawrev-2815	458	26	indiana	indiana	PROPN
inlawrev-2815	458	27	courts	court	NOUN
inlawrev-2815	458	28	have	have	AUX
inlawrev-2815	458	29	not	not	PART
inlawrev-2815	458	30	permitted	permit	VERB
inlawrev-2815	458	31	either	either	CCONJ
inlawrev-2815	458	32	the	the	DET
inlawrev-2815	458	33	indiana	indiana	PROPN
inlawrev-2815	458	34	general	general	PROPN
inlawrev-2815	458	35	assembly	assembly	PROPN
inlawrev-2815	458	36	or	or	CCONJ
inlawrev-2815	458	37	the	the	DET
inlawrev-2815	458	38	state	state	NOUN
inlawrev-2815	458	39	board	board	NOUN
inlawrev-2815	458	40	to	to	PART
inlawrev-2815	458	41	define	define	VERB
inlawrev-2815	458	42	value	value	NOUN
inlawrev-2815	458	43	for	for	ADP
inlawrev-2815	458	44	tax	tax	NOUN
inlawrev-2815	458	45	purposes	purpose	NOUN
inlawrev-2815	458	46	as	as	ADP
inlawrev-2815	458	47	the	the	DET
inlawrev-2815	458	48	mechanical	mechanical	ADJ
inlawrev-2815	458	49	end	end	NOUN
inlawrev-2815	458	50	product	product	NOUN
inlawrev-2815	458	51	of	of	ADP
inlawrev-2815	458	52	formulas	formula	NOUN
inlawrev-2815	458	53	adopted	adopt	VERB
inlawrev-2815	458	54	primarily	primarily	ADV
inlawrev-2815	458	55	for	for	ADP
inlawrev-2815	458	56	the	the	DET
inlawrev-2815	458	57	sake	sake	NOUN
inlawrev-2815	458	58	of	of	ADP
inlawrev-2815	458	59	administrative	administrative	ADJ
inlawrev-2815	458	60	convenience	convenience	NOUN
inlawrev-2815	458	61	.	.	PUNCT
inlawrev-2815	459	1	in	in	ADP
inlawrev-2815	459	2	a	a	DET
inlawrev-2815	459	3	1961	1961	NUM
inlawrev-2815	459	4	statutory	statutory	ADJ
inlawrev-2815	459	5	amendment	amendment	NOUN
inlawrev-2815	459	6	,	,	PUNCT
inlawrev-2815	459	7	^^	^^	PUNCT
inlawrev-2815	459	8	the	the	DET
inlawrev-2815	459	9	indiana	indiana	PROPN
inlawrev-2815	459	10	general	general	PROPN
inlawrev-2815	459	11	assembly	assembly	PROPN
inlawrev-2815	459	12	dealt	deal	VERB
inlawrev-2815	459	13	with	with	ADP
inlawrev-2815	459	14	the	the	DET
inlawrev-2815	459	15	difficulty	difficulty	NOUN
inlawrev-2815	459	16	of	of	ADP
inlawrev-2815	459	17	accurately	accurately	ADV
inlawrev-2815	459	18	valuing	value	VERB
inlawrev-2815	459	19	household	household	NOUN
inlawrev-2815	459	20	goods	good	NOUN
inlawrev-2815	459	21	by	by	ADP
inlawrev-2815	459	22	providing	provide	VERB
inlawrev-2815	459	23	that	that	SCONJ
inlawrev-2815	459	24	such	such	ADJ
inlawrev-2815	459	25	goods	good	NOUN
inlawrev-2815	459	26	would	would	AUX
inlawrev-2815	459	27	have	have	VERB
inlawrev-2815	459	28	an	an	DET
inlawrev-2815	459	29	assessed	assess	VERB
inlawrev-2815	459	30	value	value	NOUN
inlawrev-2815	459	31	equal	equal	ADJ
inlawrev-2815	459	32	to	to	ADP
inlawrev-2815	459	33	5	5	NUM
inlawrev-2815	459	34	%	%	NOUN
inlawrev-2815	459	35	of	of	ADP
inlawrev-2815	459	36	the	the	DET
inlawrev-2815	459	37	assessed	assess	VERB
inlawrev-2815	459	38	value	value	NOUN
inlawrev-2815	459	39	of	of	ADP
inlawrev-2815	459	40	the	the	DET
inlawrev-2815	459	41	improvements	improvement	NOUN
inlawrev-2815	459	42	on	on	ADP
inlawrev-2815	459	43	the	the	DET
inlawrev-2815	459	44	real	real	ADJ
inlawrev-2815	459	45	estate	estate	NOUN
inlawrev-2815	459	46	on	on	ADP
inlawrev-2815	459	47	which	which	PRON
inlawrev-2815	459	48	the	the	DET
inlawrev-2815	459	49	household	household	NOUN
inlawrev-2815	459	50	goods	good	NOUN
inlawrev-2815	459	51	were	be	AUX
inlawrev-2815	459	52	kept	keep	VERB
inlawrev-2815	459	53	and	and	CCONJ
inlawrev-2815	459	54	maintained	maintain	VERB
inlawrev-2815	459	55	.	.	PUNCT
inlawrev-2815	459	56	^^	^^	PUNCT
inlawrev-2815	459	57	however	however	ADV
inlawrev-2815	459	58	,	,	PUNCT
inlawrev-2815	459	59	in	in	ADP
inlawrev-2815	459	60	finney	finney	PROPN
inlawrev-2815	459	61	v.	v.	ADP
inlawrev-2815	459	62	johnson^^	johnson^^	PROPN
inlawrev-2815	459	63	the	the	DET
inlawrev-2815	459	64	indiana	indiana	PROPN
inlawrev-2815	459	65	supreme	supreme	PROPN
inlawrev-2815	459	66	court	court	PROPN
inlawrev-2815	459	67	held	hold	VERB
inlawrev-2815	459	68	that	that	SCONJ
inlawrev-2815	459	69	such	such	ADJ
inlawrev-2815	459	70	provision	provision	NOUN
inlawrev-2815	459	71	,	,	PUNCT
inlawrev-2815	459	72	although	although	SCONJ
inlawrev-2815	459	73	simplifying	simplify	VERB
inlawrev-2815	459	74	and	and	CCONJ
inlawrev-2815	459	75	increasing	increase	VERB
inlawrev-2815	459	76	the	the	DET
inlawrev-2815	459	77	effectiveness	effectiveness	NOUN
inlawrev-2815	459	78	of	of	ADP
inlawrev-2815	459	79	assessment	assessment	NOUN
inlawrev-2815	459	80	and	and	CCONJ
inlawrev-2815	459	81	taxation	taxation	NOUN
inlawrev-2815	459	82	of	of	ADP
inlawrev-2815	459	83	household	household	NOUN
inlawrev-2815	459	84	goods	good	NOUN
inlawrev-2815	459	85	,	,	PUNCT
inlawrev-2815	459	86	nonetheless	nonetheless	ADV
inlawrev-2815	459	87	violated	violate	VERB
inlawrev-2815	459	88	the	the	DET
inlawrev-2815	459	89	just	just	ADJ
inlawrev-2815	459	90	valuation	valuation	NOUN
inlawrev-2815	459	91	requirements	requirement	NOUN
inlawrev-2815	459	92	of	of	ADP
inlawrev-2815	459	93	article	article	NOUN
inlawrev-2815	459	94	x	x	NOUN
inlawrev-2815	459	95	,	,	PUNCT
inlawrev-2815	459	96	section	section	NOUN
inlawrev-2815	459	97	1	1	NUM
inlawrev-2815	459	98	,	,	PUNCT
inlawrev-2815	459	99	of	of	ADP
inlawrev-2815	459	100	the	the	DET
inlawrev-2815	459	101	indiana	indiana	PROPN
inlawrev-2815	459	102	constitution.^^	constitution.^^	PUNCT
inlawrev-2815	459	103	in	in	ADP
inlawrev-2815	459	104	indiana	indiana	PROPN
inlawrev-2815	459	105	state	state	PROPN
inlawrev-2815	459	106	board	board	PROPN
inlawrev-2815	459	107	of	of	ADP
inlawrev-2815	459	108	tax	tax	NOUN
inlawrev-2815	459	109	commissioners	commissioner	NOUN
inlawrev-2815	459	110	v.	v.	ADP
inlawrev-2815	459	111	lyon	lyon	PROPN
inlawrev-2815	459	112	and	and	CCONJ
inlawrev-2815	459	113	greenleaf	greenleaf	PROPN
inlawrev-2815	459	114	co.	co.	PROPN
inlawrev-2815	459	115	,^^	,^^	PUNCT
inlawrev-2815	459	116	the	the	DET
inlawrev-2815	459	117	state	state	PROPN
inlawrev-2815	459	118	board	board	NOUN
inlawrev-2815	459	119	's	's	PART
inlawrev-2815	459	120	regulations	regulation	NOUN
inlawrev-2815	459	121	provided	provide	VERB
inlawrev-2815	459	122	that	that	SCONJ
inlawrev-2815	459	123	raw	raw	ADJ
inlawrev-2815	459	124	wheat	wheat	NOUN
inlawrev-2815	459	125	belonging	belong	VERB
inlawrev-2815	459	126	to	to	ADP
inlawrev-2815	459	127	farmers	farmer	NOUN
inlawrev-2815	459	128	should	should	AUX
inlawrev-2815	459	129	be	be	AUX
inlawrev-2815	459	130	taxed	tax	VERB
inlawrev-2815	459	131	at	at	ADP
inlawrev-2815	459	132	sixty	sixty	NUM
inlawrev-2815	459	133	cents	cent	NOUN
inlawrev-2815	459	134	per	per	ADP
inlawrev-2815	459	135	bushel	bushel	NOUN
inlawrev-2815	459	136	while	while	SCONJ
inlawrev-2815	459	137	raw	raw	ADJ
inlawrev-2815	459	138	wheat	wheat	NOUN
inlawrev-2815	459	139	inventory	inventory	NOUN
inlawrev-2815	459	140	held	hold	VERB
inlawrev-2815	459	141	by	by	ADP
inlawrev-2815	459	142	a	a	DET
inlawrev-2815	459	143	dealer	dealer	NOUN
inlawrev-2815	459	144	or	or	CCONJ
inlawrev-2815	459	145	manufacturer	manufacturer	NOUN
inlawrev-2815	459	146	was	be	AUX
inlawrev-2815	459	147	valued	value	VERB
inlawrev-2815	459	148	at	at	ADP
inlawrev-2815	459	149	the	the	DET
inlawrev-2815	459	150	lower	low	ADJ
inlawrev-2815	459	151	of	of	ADP
inlawrev-2815	459	152	actual	actual	ADJ
inlawrev-2815	459	153	cost	cost	NOUN
inlawrev-2815	459	154	or	or	CCONJ
inlawrev-2815	459	155	current	current	ADJ
inlawrev-2815	459	156	replacement	replacement	NOUN
inlawrev-2815	459	157	cost	cost	NOUN
inlawrev-2815	459	158	.	.	PUNCT
inlawrev-2815	460	1	consequently	consequently	ADV
inlawrev-2815	460	2	,	,	PUNCT
inlawrev-2815	460	3	commingled	commingled	ADJ
inlawrev-2815	460	4	wheat	wheat	NOUN
inlawrev-2815	460	5	could	could	AUX
inlawrev-2815	460	6	be	be	AUX
inlawrev-2815	460	7	taxed	tax	VERB
inlawrev-2815	460	8	at	at	ADP
inlawrev-2815	460	9	two	two	NUM
inlawrev-2815	460	10	different	different	ADJ
inlawrev-2815	460	11	values	value	NOUN
inlawrev-2815	460	12	depending	depend	VERB
inlawrev-2815	460	13	on	on	ADP
inlawrev-2815	460	14	the	the	DET
inlawrev-2815	460	15	identity	identity	NOUN
inlawrev-2815	460	16	of	of	ADP
inlawrev-2815	460	17	the	the	DET
inlawrev-2815	460	18	owner	owner	NOUN
inlawrev-2815	460	19	.	.	PUNCT
inlawrev-2815	461	1	the	the	DET
inlawrev-2815	461	2	court	court	NOUN
inlawrev-2815	461	3	recognized	recognize	VERB
inlawrev-2815	461	4	that	that	SCONJ
inlawrev-2815	461	5	the	the	DET
inlawrev-2815	461	6	constitutional	constitutional	ADJ
inlawrev-2815	461	7	requirements	requirement	NOUN
inlawrev-2815	461	8	for	for	ADP
inlawrev-2815	461	9	uniformity	uniformity	NOUN
inlawrev-2815	461	10	,	,	PUNCT
inlawrev-2815	461	11	equality	equality	NOUN
inlawrev-2815	461	12	,	,	PUNCT
inlawrev-2815	461	13	and	and	CCONJ
inlawrev-2815	461	14	a	a	DET
inlawrev-2815	461	15	just	just	ADJ
inlawrev-2815	461	16	valuation	valuation	NOUN
inlawrev-2815	461	17	were	be	AUX
inlawrev-2815	461	18	interdependent	interdependent	ADJ
inlawrev-2815	461	19	;	;	PUNCT
inlawrev-2815	461	20	uniformity	uniformity	NOUN
inlawrev-2815	461	21	and	and	CCONJ
inlawrev-2815	461	22	equality	equality	NOUN
inlawrev-2815	461	23	result	result	VERB
inlawrev-2815	461	24	when	when	SCONJ
inlawrev-2815	461	25	property	property	NOUN
inlawrev-2815	461	26	is	be	AUX
inlawrev-2815	461	27	assessed	assess	VERB
inlawrev-2815	461	28	at	at	ADP
inlawrev-2815	461	29	a	a	DET
inlawrev-2815	461	30	just	just	ADJ
inlawrev-2815	461	31	valuation	valuation	NOUN
inlawrev-2815	461	32	.	.	PUNCT
inlawrev-2815	462	1	it	it	PRON
inlawrev-2815	462	2	further	far	ADV
inlawrev-2815	462	3	recognized	recognize	VERB
inlawrev-2815	462	4	that	that	SCONJ
inlawrev-2815	462	5	the	the	DET
inlawrev-2815	462	6	authority	authority	NOUN
inlawrev-2815	462	7	granted	grant	VERB
inlawrev-2815	462	8	to	to	ADP
inlawrev-2815	462	9	the	the	DET
inlawrev-2815	462	10	indiana	indiana	PROPN
inlawrev-2815	462	11	general	general	PROPN
inlawrev-2815	462	12	assembly	assembly	PROPN
inlawrev-2815	462	13	to	to	PART
inlawrev-2815	462	14	"	"	PUNCT
inlawrev-2815	462	15	prescribe	prescribe	VERB
inlawrev-2815	462	16	regulations	regulation	NOUN
inlawrev-2815	462	17	to	to	PART
inlawrev-2815	462	18	secure	secure	VERB
inlawrev-2815	462	19	a	a	DET
inlawrev-2815	462	20	just	just	ADJ
inlawrev-2815	462	21	valuation	valuation	NOUN
inlawrev-2815	462	22	"	"	PUNCT
inlawrev-2815	462	23	allowed	allow	VERB
inlawrev-2815	462	24	it	it	PRON
inlawrev-2815	462	25	to	to	PART
inlawrev-2815	462	26	establish	establish	VERB
inlawrev-2815	462	27	the	the	DET
inlawrev-2815	462	28	"	"	PUNCT
inlawrev-2815	462	29	mode	mode	NOUN
inlawrev-2815	462	30	by	by	ADP
inlawrev-2815	462	31	which	which	PRON
inlawrev-2815	462	32	the	the	DET
inlawrev-2815	462	33	valuation	valuation	NOUN
inlawrev-2815	462	34	of	of	ADP
inlawrev-2815	462	35	all	all	DET
inlawrev-2815	462	36	property	property	NOUN
inlawrev-2815	462	37	shall	shall	AUX
inlawrev-2815	462	38	be	be	AUX
inlawrev-2815	462	39	ascertained	ascertain	VERB
inlawrev-2815	462	40	.	.	PUNCT
inlawrev-2815	463	1	"^^	"^^	VERB
inlawrev-2815	463	2	although	although	SCONJ
inlawrev-2815	463	3	actual	actual	ADJ
inlawrev-2815	463	4	cost	cost	NOUN
inlawrev-2815	463	5	was	be	AUX
inlawrev-2815	463	6	one	one	NUM
inlawrev-2815	463	7	of	of	ADP
inlawrev-2815	463	8	the	the	DET
inlawrev-2815	463	9	statutory	statutory	ADJ
inlawrev-2815	463	10	factors	factor	NOUN
inlawrev-2815	463	11	on	on	ADP
inlawrev-2815	463	12	which	which	PRON
inlawrev-2815	463	13	the	the	DET
inlawrev-2815	463	14	state	state	NOUN
inlawrev-2815	463	15	board	board	NOUN
inlawrev-2815	463	16	was	be	AUX
inlawrev-2815	463	17	allowed	allow	VERB
inlawrev-2815	463	18	to	to	PART
inlawrev-2815	463	19	base	base	VERB
inlawrev-2815	463	20	its	its	PRON
inlawrev-2815	463	21	regulations	regulation	NOUN
inlawrev-2815	463	22	,	,	PUNCT
inlawrev-2815	463	23	the	the	DET
inlawrev-2815	463	24	court	court	NOUN
inlawrev-2815	463	25	concluded	conclude	VERB
inlawrev-2815	463	26	that	that	SCONJ
inlawrev-2815	463	27	cost	cost	NOUN
inlawrev-2815	463	28	and	and	CCONJ
inlawrev-2815	463	29	"	"	PUNCT
inlawrev-2815	463	30	value	value	NOUN
inlawrev-2815	463	31	"	"	PUNCT
inlawrev-2815	463	32	are	be	AUX
inlawrev-2815	463	33	not	not	PART
inlawrev-2815	463	34	necessarily	necessarily	ADV
inlawrev-2815	463	35	equivalent	equivalent	ADJ
inlawrev-2815	463	36	within	within	ADP
inlawrev-2815	463	37	the	the	DET
inlawrev-2815	463	38	meaning	meaning	NOUN
inlawrev-2815	463	39	of	of	ADP
inlawrev-2815	463	40	article	article	NOUN
inlawrev-2815	463	41	x	x	NOUN
inlawrev-2815	463	42	,	,	PUNCT
inlawrev-2815	463	43	section	section	NOUN
inlawrev-2815	463	44	1	1	NUM
inlawrev-2815	463	45	,	,	PUNCT
inlawrev-2815	463	46	of	of	ADP
inlawrev-2815	463	47	the	the	DET
inlawrev-2815	463	48	indiana	indiana	PROPN
inlawrev-2815	463	49	constitution	constitution	NOUN
inlawrev-2815	463	50	:	:	PUNCT
inlawrev-2815	464	1	v^hile	v^hile	VERB
inlawrev-2815	464	2	it	it	PRON
inlawrev-2815	464	3	is	be	AUX
inlawrev-2815	464	4	true	true	ADJ
inlawrev-2815	464	5	that	that	SCONJ
inlawrev-2815	464	6	the	the	DET
inlawrev-2815	464	7	relevant	relevant	ADJ
inlawrev-2815	464	8	statutes	statute	NOUN
inlawrev-2815	464	9	recognize	recognize	VERB
inlawrev-2815	464	10	cost	cost	NOUN
inlawrev-2815	464	11	as	as	ADP
inlawrev-2815	464	12	a	a	DET
inlawrev-2815	464	13	factor	factor	NOUN
inlawrev-2815	464	14	to	to	PART
inlawrev-2815	464	15	consider	consider	VERB
inlawrev-2815	464	16	in	in	ADP
inlawrev-2815	464	17	arriving	arrive	VERB
inlawrev-2815	464	18	at	at	ADP
inlawrev-2815	464	19	a	a	DET
inlawrev-2815	464	20	just	just	ADJ
inlawrev-2815	464	21	valuation	valuation	NOUN
inlawrev-2815	464	22	,	,	PUNCT
inlawrev-2815	464	23	such	such	ADJ
inlawrev-2815	464	24	factor	factor	NOUN
inlawrev-2815	464	25	rocky	rocky	ADJ
inlawrev-2815	464	26	mountain	mountain	NOUN
inlawrev-2815	464	27	oil	oil	NOUN
inlawrev-2815	464	28	&	&	CCONJ
inlawrev-2815	464	29	gas	gas	NOUN
inlawrev-2815	464	30	ass'n	ass'n	PROPN
inlawrev-2815	464	31	v.	v.	ADP
inlawrev-2815	464	32	state	state	PROPN
inlawrev-2815	464	33	bd	bd	PROPN
inlawrev-2815	464	34	.	.	PROPN
inlawrev-2815	464	35	of	of	ADP
inlawrev-2815	464	36	equalization	equalization	NOUN
inlawrev-2815	464	37	,	,	PUNCT
inlawrev-2815	464	38	749	749	NUM
inlawrev-2815	464	39	p.2d	p.2d	SYM
inlawrev-2815	464	40	221	221	NUM
inlawrev-2815	464	41	,	,	PUNCT
inlawrev-2815	464	42	232	232	NUM
inlawrev-2815	464	43	(	(	PUNCT
inlawrev-2815	464	44	wyo	wyo	PROPN
inlawrev-2815	464	45	.	.	PROPN
inlawrev-2815	464	46	1987	1987	NUM
inlawrev-2815	464	47	)	)	PUNCT
inlawrev-2815	464	48	.	.	PUNCT
inlawrev-2815	465	1	79	79	NUM
inlawrev-2815	465	2	.	.	PUNCT
inlawrev-2815	465	3	act	act	NOUN
inlawrev-2815	465	4	of	of	ADP
inlawrev-2815	465	5	march	march	PROPN
inlawrev-2815	465	6	11	11	NUM
inlawrev-2815	465	7	,	,	PUNCT
inlawrev-2815	465	8	1961	1961	NUM
inlawrev-2815	465	9	,	,	PUNCT
inlawrev-2815	465	10	ch	ch	NOUN
inlawrev-2815	465	11	.	.	PROPN
inlawrev-2815	465	12	325	325	NUM
inlawrev-2815	465	13	,	,	PUNCT
inlawrev-2815	465	14	1961	1961	NUM
inlawrev-2815	465	15	ind	ind	NOUN
inlawrev-2815	465	16	.	.	PUNCT
inlawrev-2815	466	1	acts	act	VERB
inlawrev-2815	466	2	959	959	NUM
inlawrev-2815	466	3	.	.	PUNCT
inlawrev-2815	467	1	80	80	NUM
inlawrev-2815	467	2	.	.	PUNCT
inlawrev-2815	468	1	household	household	NOUN
inlawrev-2815	468	2	goods	good	NOUN
inlawrev-2815	468	3	were	be	AUX
inlawrev-2815	468	4	subject	subject	ADJ
inlawrev-2815	468	5	to	to	ADP
inlawrev-2815	468	6	taxation	taxation	NOUN
inlawrev-2815	468	7	until	until	SCONJ
inlawrev-2815	468	8	a	a	DET
inlawrev-2815	468	9	constitutional	constitutional	ADJ
inlawrev-2815	468	10	amendment	amendment	NOUN
inlawrev-2815	468	11	was	be	AUX
inlawrev-2815	468	12	approved	approve	VERB
inlawrev-2815	468	13	by	by	ADP
inlawrev-2815	468	14	the	the	DET
inlawrev-2815	468	15	general	general	ADJ
inlawrev-2815	468	16	assembly	assembly	NOUN
inlawrev-2815	468	17	in	in	ADP
inlawrev-2815	468	18	1963	1963	NUM
inlawrev-2815	468	19	and	and	CCONJ
inlawrev-2815	468	20	1965	1965	NUM
inlawrev-2815	468	21	.	.	PUNCT
inlawrev-2815	469	1	see	see	VERB
inlawrev-2815	469	2	act	act	NOUN
inlawrev-2815	469	3	of	of	ADP
inlawrev-2815	469	4	april	april	PROPN
inlawrev-2815	469	5	20	20	NUM
inlawrev-2815	469	6	,	,	PUNCT
inlawrev-2815	469	7	1963	1963	NUM
inlawrev-2815	469	8	,	,	PUNCT
inlawrev-2815	469	9	ch	ch	NOUN
inlawrev-2815	469	10	.	.	PROPN
inlawrev-2815	469	11	48	48	NUM
inlawrev-2815	469	12	(	(	PUNCT
inlawrev-2815	469	13	spec	spec	PROPN
inlawrev-2815	469	14	.	.	PUNCT
inlawrev-2815	470	1	sess	sess	PROPN
inlawrev-2815	470	2	.	.	PUNCT
inlawrev-2815	470	3	)	)	PUNCT
inlawrev-2815	470	4	,	,	PUNCT
inlawrev-2815	470	5	1963	1963	NUM
inlawrev-2815	470	6	ind	ind	NOUN
inlawrev-2815	470	7	.	.	PUNCT
inlawrev-2815	471	1	acts	act	VERB
inlawrev-2815	471	2	spec	spec	PROPN
inlawrev-2815	471	3	.	.	PUNCT
inlawrev-2815	472	1	sess	sess	PROPN
inlawrev-2815	472	2	.	.	PUNCT
inlawrev-2815	473	1	228	228	NUM
inlawrev-2815	473	2	;	;	PUNCT
inlawrev-2815	473	3	act	act	NOUN
inlawrev-2815	473	4	approved	approve	VERB
inlawrev-2815	473	5	march	march	PROPN
inlawrev-2815	473	6	9	9	NUM
inlawrev-2815	473	7	,	,	PUNCT
inlawrev-2815	473	8	1965	1965	NUM
inlawrev-2815	473	9	,	,	PUNCT
inlawrev-2815	473	10	ch	ch	NOUN
inlawrev-2815	473	11	.	.	PROPN
inlawrev-2815	473	12	482	482	NUM
inlawrev-2815	473	13	,	,	PUNCT
inlawrev-2815	473	14	1965	1965	NUM
inlawrev-2815	473	15	ind	ind	NOUN
inlawrev-2815	473	16	.	.	PUNCT
inlawrev-2815	474	1	acts	act	VERB
inlawrev-2815	474	2	1452	1452	NUM
inlawrev-2815	474	3	.	.	PUNCT
inlawrev-2815	475	1	the	the	DET
inlawrev-2815	475	2	amendment	amendment	NOUN
inlawrev-2815	475	3	was	be	AUX
inlawrev-2815	475	4	approved	approve	VERB
inlawrev-2815	475	5	by	by	ADP
inlawrev-2815	475	6	the	the	DET
inlawrev-2815	475	7	electorate	electorate	NOUN
inlawrev-2815	475	8	in	in	ADP
inlawrev-2815	475	9	1966	1966	NUM
inlawrev-2815	475	10	.	.	PUNCT
inlawrev-2815	476	1	81	81	NUM
inlawrev-2815	476	2	.	.	X
inlawrev-2815	476	3	242	242	NUM
inlawrev-2815	476	4	ind	ind	NOUN
inlawrev-2815	476	5	.	.	PUNCT
inlawrev-2815	477	1	465	465	NUM
inlawrev-2815	477	2	,	,	PUNCT
inlawrev-2815	477	3	179	179	NUM
inlawrev-2815	477	4	n.e.2d	n.e.2d	NOUN
inlawrev-2815	477	5	718	718	NUM
inlawrev-2815	477	6	(	(	PUNCT
inlawrev-2815	477	7	1962	1962	NUM
inlawrev-2815	477	8	)	)	PUNCT
inlawrev-2815	477	9	.	.	PUNCT
inlawrev-2815	478	1	82	82	NUM
inlawrev-2815	478	2	.	.	PUNCT
inlawrev-2815	479	1	i	i	PRON
inlawrev-2815	479	2	d.	d.	PROPN
inlawrev-2815	479	3	at	at	ADP
inlawrev-2815	479	4	466	466	NUM
inlawrev-2815	479	5	,	,	PUNCT
inlawrev-2815	479	6	179	179	NUM
inlawrev-2815	479	7	n.e.2d	n.e.2d	NOUN
inlawrev-2815	479	8	at	at	ADP
inlawrev-2815	479	9	719	719	NUM
inlawrev-2815	479	10	.	.	PROPN
inlawrev-2815	479	11	83	83	NUM
inlawrev-2815	479	12	.	.	PUNCT
inlawrev-2815	479	13	172	172	NUM
inlawrev-2815	479	14	ind	ind	NOUN
inlawrev-2815	479	15	.	.	PUNCT
inlawrev-2815	480	1	app	app	PROPN
inlawrev-2815	480	2	.	.	PROPN
inlawrev-2815	480	3	272	272	NUM
inlawrev-2815	480	4	,	,	PUNCT
inlawrev-2815	480	5	359	359	NUM
inlawrev-2815	480	6	n.e.2d	n.e.2d	NOUN
inlawrev-2815	480	7	931	931	NUM
inlawrev-2815	480	8	(	(	PUNCT
inlawrev-2815	480	9	1977	1977	NUM
inlawrev-2815	480	10	)	)	PUNCT
inlawrev-2815	480	11	.	.	PUNCT
inlawrev-2815	481	1	84	84	NUM
inlawrev-2815	481	2	.	.	PUNCT
inlawrev-2815	482	1	i	i	PRON
inlawrev-2815	482	2	d.	d.	PROPN
inlawrev-2815	482	3	at	at	ADP
inlawrev-2815	482	4	276	276	NUM
inlawrev-2815	482	5	,	,	PUNCT
inlawrev-2815	482	6	359	359	NUM
inlawrev-2815	482	7	n.e.2d	n.e.2d	NOUN
inlawrev-2815	482	8	at	at	ADP
inlawrev-2815	482	9	934	934	NUM
inlawrev-2815	482	10	.	.	PUNCT
inlawrev-2815	483	1	1988	1988	NUM
inlawrev-2815	483	2	]	]	PUNCT
inlawrev-2815	483	3	tax	tax	NOUN
inlawrev-2815	483	4	policy	policy	NOUN
inlawrev-2815	483	5	463	463	NUM
inlawrev-2815	483	6	is	be	AUX
inlawrev-2815	483	7	not	not	PART
inlawrev-2815	483	8	a	a	DET
inlawrev-2815	483	9	sufficient	sufficient	ADJ
inlawrev-2815	483	10	condition	condition	NOUN
inlawrev-2815	483	11	to	to	PART
inlawrev-2815	483	12	satisfy	satisfy	VERB
inlawrev-2815	483	13	the	the	DET
inlawrev-2815	483	14	constitutional	constitutional	ADJ
inlawrev-2815	483	15	requirements	requirement	NOUN
inlawrev-2815	483	16	.	.	PUNCT
inlawrev-2815	484	1	thus	thus	ADV
inlawrev-2815	484	2	,	,	PUNCT
inlawrev-2815	484	3	a	a	DET
inlawrev-2815	484	4	method	method	NOUN
inlawrev-2815	484	5	of	of	ADP
inlawrev-2815	484	6	cost	cost	NOUN
inlawrev-2815	484	7	valuation	valuation	NOUN
inlawrev-2815	484	8	which	which	PRON
inlawrev-2815	484	9	does	do	AUX
inlawrev-2815	484	10	not	not	PART
inlawrev-2815	484	11	move	move	VERB
inlawrev-2815	484	12	towards	towards	ADP
inlawrev-2815	484	13	the	the	DET
inlawrev-2815	484	14	goal	goal	NOUN
inlawrev-2815	484	15	of	of	ADP
inlawrev-2815	484	16	securing	secure	VERB
inlawrev-2815	484	17	a	a	DET
inlawrev-2815	484	18	just	just	ADJ
inlawrev-2815	484	19	valuation	valuation	NOUN
inlawrev-2815	484	20	of	of	ADP
inlawrev-2815	484	21	all	all	DET
inlawrev-2815	484	22	property	property	NOUN
inlawrev-2815	484	23	on	on	ADP
inlawrev-2815	484	24	the	the	DET
inlawrev-2815	484	25	principles	principle	NOUN
inlawrev-2815	484	26	of	of	ADP
inlawrev-2815	484	27	uniformity	uniformity	NOUN
inlawrev-2815	484	28	and	and	CCONJ
inlawrev-2815	484	29	equality	equality	NOUN
inlawrev-2815	484	30	can	can	AUX
inlawrev-2815	484	31	not	not	PART
inlawrev-2815	484	32	withstand	withstand	VERB
inlawrev-2815	484	33	constitutional	constitutional	ADJ
inlawrev-2815	484	34	attack	attack	NOUN
inlawrev-2815	484	35	.	.	PUNCT
inlawrev-2815	484	36	^^	^^	PUNCT
inlawrev-2815	484	37	as	as	SCONJ
inlawrev-2815	484	38	these	these	DET
inlawrev-2815	484	39	cases	case	NOUN
inlawrev-2815	484	40	illustrate	illustrate	VERB
inlawrev-2815	484	41	,	,	PUNCT
inlawrev-2815	484	42	the	the	DET
inlawrev-2815	484	43	courts	court	NOUN
inlawrev-2815	484	44	not	not	PART
inlawrev-2815	484	45	only	only	ADV
inlawrev-2815	484	46	did	do	AUX
inlawrev-2815	484	47	not	not	PART
inlawrev-2815	484	48	equate	equate	VERB
inlawrev-2815	484	49	taxable	taxable	ADJ
inlawrev-2815	484	50	value	value	NOUN
inlawrev-2815	484	51	with	with	ADP
inlawrev-2815	484	52	the	the	DET
inlawrev-2815	484	53	value	value	NOUN
inlawrev-2815	484	54	determined	determine	VERB
inlawrev-2815	484	55	by	by	ADP
inlawrev-2815	484	56	statute	statute	NOUN
inlawrev-2815	484	57	or	or	CCONJ
inlawrev-2815	484	58	the	the	DET
inlawrev-2815	484	59	state	state	PROPN
inlawrev-2815	484	60	board	board	NOUN
inlawrev-2815	484	61	's	's	PART
inlawrev-2815	484	62	regulations	regulation	NOUN
inlawrev-2815	484	63	,	,	PUNCT
inlawrev-2815	484	64	but	but	CCONJ
inlawrev-2815	484	65	they	they	PRON
inlawrev-2815	484	66	obviously	obviously	ADV
inlawrev-2815	484	67	perceived	perceive	VERB
inlawrev-2815	484	68	just	just	ADV
inlawrev-2815	484	69	valuation	valuation	NOUN
inlawrev-2815	484	70	as	as	ADP
inlawrev-2815	484	71	an	an	DET
inlawrev-2815	484	72	objective	objective	ADJ
inlawrev-2815	484	73	standard	standard	NOUN
inlawrev-2815	484	74	against	against	ADP
inlawrev-2815	484	75	which	which	PRON
inlawrev-2815	484	76	such	such	ADJ
inlawrev-2815	484	77	statutes	statute	NOUN
inlawrev-2815	484	78	and	and	CCONJ
inlawrev-2815	484	79	regulations	regulation	NOUN
inlawrev-2815	484	80	are	be	AUX
inlawrev-2815	484	81	to	to	PART
inlawrev-2815	484	82	be	be	AUX
inlawrev-2815	484	83	measured	measure	VERB
inlawrev-2815	484	84	.	.	PUNCT
inlawrev-2815	485	1	d.	d.	NOUN
inlawrev-2815	485	2	elements	element	NOUN
inlawrev-2815	485	3	of	of	ADP
inlawrev-2815	485	4	a	a	DET
inlawrev-2815	485	5	"	"	PUNCT
inlawrev-2815	485	6	just	just	ADV
inlawrev-2815	485	7	valuation	valuation	NOUN
inlawrev-2815	485	8	"	"	PUNCT
inlawrev-2815	485	9	property	property	NOUN
inlawrev-2815	485	10	tax	tax	NOUN
inlawrev-2815	485	11	system	system	NOUN
inlawrev-2815	485	12	an	an	DET
inlawrev-2815	485	13	efficient	efficient	ADJ
inlawrev-2815	485	14	property	property	NOUN
inlawrev-2815	485	15	tax	tax	NOUN
inlawrev-2815	485	16	system	system	NOUN
inlawrev-2815	485	17	—	—	PUNCT
inlawrev-2815	485	18	at	at	ADP
inlawrev-2815	485	19	least	least	ADJ
inlawrev-2815	485	20	one	one	NUM
inlawrev-2815	485	21	that	that	PRON
inlawrev-2815	485	22	can	can	AUX
inlawrev-2815	485	23	function	function	VERB
inlawrev-2815	485	24	under	under	ADP
inlawrev-2815	485	25	a	a	DET
inlawrev-2815	485	26	constitutional	constitutional	ADJ
inlawrev-2815	485	27	uniformity	uniformity	NOUN
inlawrev-2815	485	28	provision	provision	NOUN
inlawrev-2815	485	29	such	such	ADJ
inlawrev-2815	485	30	as	as	ADP
inlawrev-2815	485	31	indiana's	indiana's	NOUN
inlawrev-2815	485	32	—	—	PUNCT
inlawrev-2815	485	33	must	must	AUX
inlawrev-2815	485	34	necessarily	necessarily	ADV
inlawrev-2815	485	35	adopt	adopt	VERB
inlawrev-2815	485	36	a	a	DET
inlawrev-2815	485	37	standard	standard	NOUN
inlawrev-2815	485	38	of	of	ADP
inlawrev-2815	485	39	value	value	NOUN
inlawrev-2815	485	40	tied	tie	VERB
inlawrev-2815	485	41	to	to	ADP
inlawrev-2815	485	42	the	the	DET
inlawrev-2815	485	43	generally	generally	ADV
inlawrev-2815	485	44	recognized	recognize	VERB
inlawrev-2815	485	45	principle	principle	NOUN
inlawrev-2815	485	46	that	that	PRON
inlawrev-2815	485	47	value	value	NOUN
inlawrev-2815	485	48	"	"	PUNCT
inlawrev-2815	485	49	is	be	AUX
inlawrev-2815	485	50	the	the	DET
inlawrev-2815	485	51	ability	ability	NOUN
inlawrev-2815	485	52	of	of	ADP
inlawrev-2815	485	53	a	a	DET
inlawrev-2815	485	54	commodity	commodity	NOUN
inlawrev-2815	485	55	to	to	PART
inlawrev-2815	485	56	command	command	VERB
inlawrev-2815	485	57	another	another	DET
inlawrev-2815	485	58	commodity	commodity	NOUN
inlawrev-2815	485	59	(	(	PUNCT
inlawrev-2815	485	60	money	money	NOUN
inlawrev-2815	485	61	)	)	PUNCT
inlawrev-2815	485	62	in	in	ADP
inlawrev-2815	485	63	exchange	exchange	NOUN
inlawrev-2815	485	64	.	.	PUNCT
inlawrev-2815	486	1	"	"	PUNCT
inlawrev-2815	486	2	^^	^^	PUNCT
inlawrev-2815	486	3	known	know	VERB
inlawrev-2815	486	4	as	as	ADP
inlawrev-2815	486	5	exchange	exchange	NOUN
inlawrev-2815	486	6	value	value	NOUN
inlawrev-2815	486	7	,	,	PUNCT
inlawrev-2815	486	8	this	this	DET
inlawrev-2815	486	9	amount	amount	NOUN
inlawrev-2815	486	10	represents	represent	VERB
inlawrev-2815	486	11	,	,	PUNCT
inlawrev-2815	486	12	in	in	ADP
inlawrev-2815	486	13	principle	principle	NOUN
inlawrev-2815	486	14	,	,	PUNCT
inlawrev-2815	486	15	an	an	DET
inlawrev-2815	486	16	objective	objective	ADJ
inlawrev-2815	486	17	value	value	NOUN
inlawrev-2815	486	18	assigned	assign	VERB
inlawrev-2815	486	19	to	to	ADP
inlawrev-2815	486	20	property	property	NOUN
inlawrev-2815	486	21	by	by	ADP
inlawrev-2815	486	22	the	the	DET
inlawrev-2815	486	23	marketplace.^^	marketplace.^^	NOUN
inlawrev-2815	486	24	in	in	ADP
inlawrev-2815	486	25	estimating	estimate	VERB
inlawrev-2815	486	26	exchange	exchange	NOUN
inlawrev-2815	486	27	value	value	NOUN
inlawrev-2815	486	28	,	,	PUNCT
inlawrev-2815	486	29	orthodox	orthodox	ADJ
inlawrev-2815	486	30	appraisal	appraisal	NOUN
inlawrev-2815	486	31	practice	practice	NOUN
inlawrev-2815	486	32	requires	require	VERB
inlawrev-2815	486	33	application	application	NOUN
inlawrev-2815	486	34	of	of	ADP
inlawrev-2815	486	35	the	the	DET
inlawrev-2815	486	36	three	three	NUM
inlawrev-2815	486	37	standard	standard	ADJ
inlawrev-2815	486	38	methods	method	NOUN
inlawrev-2815	486	39	of	of	ADP
inlawrev-2815	486	40	valuation	valuation	NOUN
inlawrev-2815	486	41	,	,	PUNCT
inlawrev-2815	486	42	with	with	ADP
inlawrev-2815	486	43	each	each	DET
inlawrev-2815	486	44	result	result	NOUN
inlawrev-2815	486	45	operating	operate	VERB
inlawrev-2815	486	46	as	as	ADP
inlawrev-2815	486	47	a	a	DET
inlawrev-2815	486	48	check	check	NOUN
inlawrev-2815	486	49	on	on	ADP
inlawrev-2815	486	50	the	the	DET
inlawrev-2815	486	51	other	other	ADJ
inlawrev-2815	486	52	in	in	ADP
inlawrev-2815	486	53	arriving	arrive	VERB
inlawrev-2815	486	54	at	at	ADP
inlawrev-2815	486	55	a	a	DET
inlawrev-2815	486	56	final	final	ADJ
inlawrev-2815	486	57	valuation	valuation	NOUN
inlawrev-2815	486	58	.	.	PUNCT
inlawrev-2815	486	59	^^	^^	PUNCT
inlawrev-2815	486	60	reproduction	reproduction	NOUN
inlawrev-2815	486	61	cost	cost	NOUN
inlawrev-2815	486	62	(	(	PUNCT
inlawrev-2815	486	63	or	or	CCONJ
inlawrev-2815	486	64	replacement	replacement	NOUN
inlawrev-2815	486	65	cost	cost	NOUN
inlawrev-2815	486	66	)	)	PUNCT
inlawrev-2815	486	67	less	less	ADJ
inlawrev-2815	486	68	depreciation	depreciation	NOUN
inlawrev-2815	486	69	is	be	AUX
inlawrev-2815	486	70	often	often	ADV
inlawrev-2815	486	71	suggested	suggest	VERB
inlawrev-2815	486	72	as	as	ADP
inlawrev-2815	486	73	a	a	DET
inlawrev-2815	486	74	ceiling	ceiling	NOUN
inlawrev-2815	486	75	on	on	ADP
inlawrev-2815	486	76	valuation	valuation	NOUN
inlawrev-2815	486	77	on	on	ADP
inlawrev-2815	486	78	the	the	DET
inlawrev-2815	486	79	ground	ground	NOUN
inlawrev-2815	486	80	that	that	SCONJ
inlawrev-2815	486	81	property	property	NOUN
inlawrev-2815	486	82	should	should	AUX
inlawrev-2815	486	83	not	not	PART
inlawrev-2815	486	84	be	be	AUX
inlawrev-2815	486	85	valued	value	VERB
inlawrev-2815	486	86	at	at	ADP
inlawrev-2815	486	87	an	an	DET
inlawrev-2815	486	88	amount	amount	NOUN
inlawrev-2815	486	89	in	in	ADP
inlawrev-2815	486	90	excess	excess	NOUN
inlawrev-2815	486	91	of	of	ADP
inlawrev-2815	486	92	what	what	PRON
inlawrev-2815	486	93	it	it	PRON
inlawrev-2815	486	94	would	would	AUX
inlawrev-2815	486	95	cost	cost	VERB
inlawrev-2815	486	96	to	to	PART
inlawrev-2815	486	97	replace	replace	VERB
inlawrev-2815	486	98	the	the	DET
inlawrev-2815	486	99	property	property	NOUN
inlawrev-2815	486	100	with	with	ADP
inlawrev-2815	486	101	an	an	DET
inlawrev-2815	486	102	effective	effective	ADJ
inlawrev-2815	486	103	substituted^	substituted^	NOUN
inlawrev-2815	486	104	in	in	ADP
inlawrev-2815	486	105	some	some	DET
inlawrev-2815	486	106	cases	case	NOUN
inlawrev-2815	486	107	,	,	PUNCT
inlawrev-2815	486	108	property	property	NOUN
inlawrev-2815	486	109	assessments	assessment	NOUN
inlawrev-2815	486	110	have	have	AUX
inlawrev-2815	486	111	been	be	AUX
inlawrev-2815	486	112	approved	approve	VERB
inlawrev-2815	486	113	on	on	ADP
inlawrev-2815	486	114	the	the	DET
inlawrev-2815	486	115	ground	ground	NOUN
inlawrev-2815	486	116	that	that	SCONJ
inlawrev-2815	486	117	they	they	PRON
inlawrev-2815	486	118	reflect	reflect	VERB
inlawrev-2815	486	119	"	"	PUNCT
inlawrev-2815	486	120	use	use	NOUN
inlawrev-2815	486	121	value	value	NOUN
inlawrev-2815	486	122	,	,	PUNCT
inlawrev-2815	486	123	"	"	PUNCT
inlawrev-2815	487	1	i.e.	i.e.	X
inlawrev-2815	487	2	,	,	PUNCT
inlawrev-2815	487	3	a	a	DET
inlawrev-2815	487	4	value	value	NOUN
inlawrev-2815	487	5	that	that	PRON
inlawrev-2815	487	6	exceeds	exceed	VERB
inlawrev-2815	487	7	exchange	exchange	NOUN
inlawrev-2815	487	8	value	value	NOUN
inlawrev-2815	487	9	because	because	SCONJ
inlawrev-2815	487	10	it	it	PRON
inlawrev-2815	487	11	reflects	reflect	VERB
inlawrev-2815	487	12	the	the	DET
inlawrev-2815	487	13	subjective	subjective	ADJ
inlawrev-2815	487	14	value	value	NOUN
inlawrev-2815	487	15	afforded	afford	VERB
inlawrev-2815	487	16	to	to	ADP
inlawrev-2815	487	17	property	property	NOUN
inlawrev-2815	487	18	based	base	VERB
inlawrev-2815	487	19	on	on	ADP
inlawrev-2815	487	20	a	a	DET
inlawrev-2815	487	21	specific	specific	ADJ
inlawrev-2815	487	22	use	use	NOUN
inlawrev-2815	487	23	or	or	CCONJ
inlawrev-2815	487	24	user	user	NOUN
inlawrev-2815	487	25	.	.	PUNCT
inlawrev-2815	488	1	use	use	NOUN
inlawrev-2815	488	2	value	value	NOUN
inlawrev-2815	488	3	may	may	AUX
inlawrev-2815	488	4	not	not	PART
inlawrev-2815	488	5	be	be	AUX
inlawrev-2815	488	6	fully	fully	ADV
inlawrev-2815	488	7	reflected	reflect	VERB
inlawrev-2815	488	8	in	in	ADP
inlawrev-2815	488	9	the	the	DET
inlawrev-2815	488	10	property	property	NOUN
inlawrev-2815	488	11	's	's	PART
inlawrev-2815	488	12	market	market	NOUN
inlawrev-2815	488	13	price	price	NOUN
inlawrev-2815	488	14	(	(	PUNCT
inlawrev-2815	488	15	or	or	CCONJ
inlawrev-2815	488	16	exchange	exchange	NOUN
inlawrev-2815	488	17	value	value	NOUN
inlawrev-2815	488	18	)	)	PUNCT
inlawrev-2815	488	19	because	because	SCONJ
inlawrev-2815	488	20	prospective	prospective	ADJ
inlawrev-2815	488	21	purchasers	purchaser	NOUN
inlawrev-2815	488	22	would	would	AUX
inlawrev-2815	488	23	not	not	PART
inlawrev-2815	488	24	derive	derive	VERB
inlawrev-2815	488	25	the	the	DET
inlawrev-2815	488	26	same	same	ADJ
inlawrev-2815	488	27	utility	utility	NOUN
inlawrev-2815	488	28	from	from	ADP
inlawrev-2815	488	29	the	the	DET
inlawrev-2815	488	30	property	property	NOUN
inlawrev-2815	488	31	as	as	ADP
inlawrev-2815	488	32	the	the	DET
inlawrev-2815	488	33	current	current	ADJ
inlawrev-2815	488	34	owner.^	owner.^	PROPN
inlawrev-2815	488	35	°	°	PROPN
inlawrev-2815	488	36	usually	usually	ADV
inlawrev-2815	488	37	85	85	NUM
inlawrev-2815	488	38	.	.	PUNCT
inlawrev-2815	489	1	i	i	PRON
inlawrev-2815	489	2	d.	d.	PROPN
inlawrev-2815	489	3	(	(	PUNCT
inlawrev-2815	489	4	footnote	footnote	VERB
inlawrev-2815	489	5	omitted	omit	VERB
inlawrev-2815	489	6	)	)	PUNCT
inlawrev-2815	489	7	.	.	PUNCT
inlawrev-2815	490	1	see	see	VERB
inlawrev-2815	490	2	also	also	ADV
inlawrev-2815	490	3	state	state	PROPN
inlawrev-2815	490	4	bd	bd	PROPN
inlawrev-2815	490	5	.	.	PROPN
inlawrev-2815	490	6	of	of	ADP
inlawrev-2815	490	7	tax	tax	NOUN
inlawrev-2815	490	8	comm'rs	comm'rs	PROPN
inlawrev-2815	490	9	v.	v.	ADP
inlawrev-2815	490	10	pioneer	pioneer	PROPN
inlawrev-2815	490	11	hibred	hibre	VERB
inlawrev-2815	490	12	int'l	int'l	PROPN
inlawrev-2815	490	13	,	,	PUNCT
inlawrev-2815	490	14	inc	inc	PROPN
inlawrev-2815	490	15	.	.	PROPN
inlawrev-2815	490	16	,	,	PUNCT
inlawrev-2815	490	17	477	477	NUM
inlawrev-2815	490	18	n.e.2d	n.e.2d	NOUN
inlawrev-2815	490	19	939	939	NUM
inlawrev-2815	490	20	(	(	PUNCT
inlawrev-2815	490	21	ind	ind	NOUN
inlawrev-2815	490	22	.	.	PUNCT
inlawrev-2815	491	1	ct	ct	PROPN
inlawrev-2815	491	2	.	.	PUNCT
inlawrev-2815	492	1	app	app	PROPN
inlawrev-2815	492	2	.	.	PROPN
inlawrev-2815	492	3	1985	1985	NUM
inlawrev-2815	492	4	)	)	PUNCT
inlawrev-2815	492	5	,	,	PUNCT
inlawrev-2815	492	6	and	and	CCONJ
inlawrev-2815	492	7	state	state	PROPN
inlawrev-2815	492	8	bd	bd	PROPN
inlawrev-2815	492	9	.	.	PROPN
inlawrev-2815	492	10	of	of	ADP
inlawrev-2815	492	11	tax	tax	NOUN
inlawrev-2815	492	12	comm'rs	comm'rs	PROPN
inlawrev-2815	492	13	v.	v.	PROPN
inlawrev-2815	492	14	polygram	polygram	PROPN
inlawrev-2815	492	15	records	records	PROPN
inlawrev-2815	492	16	,	,	PUNCT
inlawrev-2815	492	17	inc	inc	PROPN
inlawrev-2815	492	18	.	.	PROPN
inlawrev-2815	492	19	,	,	PUNCT
inlawrev-2815	492	20	487	487	NUM
inlawrev-2815	492	21	n.e.2d	n.e.2d	NOUN
inlawrev-2815	492	22	444	444	NUM
inlawrev-2815	492	23	(	(	PUNCT
inlawrev-2815	492	24	ind	ind	NOUN
inlawrev-2815	492	25	.	.	PUNCT
inlawrev-2815	493	1	ct	ct	PROPN
inlawrev-2815	493	2	.	.	PUNCT
inlawrev-2815	494	1	app	app	PROPN
inlawrev-2815	494	2	.	.	PROPN
inlawrev-2815	494	3	1985	1985	NUM
inlawrev-2815	494	4	)	)	PUNCT
inlawrev-2815	494	5	.	.	PUNCT
inlawrev-2815	495	1	86	86	NUM
inlawrev-2815	495	2	.	.	PUNCT
inlawrev-2815	496	1	international	international	ADJ
inlawrev-2815	496	2	association	association	NOUN
inlawrev-2815	496	3	of	of	ADP
inlawrev-2815	496	4	assessing	assess	VERB
inlawrev-2815	496	5	officers	officer	NOUN
inlawrev-2815	496	6	,	,	PUNCT
inlawrev-2815	496	7	supra	supra	PROPN
inlawrev-2815	496	8	note	note	PROPN
inlawrev-2815	496	9	18	18	NUM
inlawrev-2815	496	10	,	,	PUNCT
inlawrev-2815	496	11	at	at	ADP
inlawrev-2815	496	12	16	16	NUM
inlawrev-2815	496	13	.	.	PUNCT
inlawrev-2815	497	1	87	87	NUM
inlawrev-2815	497	2	.	.	PUNCT
inlawrev-2815	498	1	hazen	hazen	PROPN
inlawrev-2815	498	2	&	&	CCONJ
inlawrev-2815	498	3	janata	janata	PROPN
inlawrev-2815	498	4	,	,	PUNCT
inlawrev-2815	498	5	value	value	NOUN
inlawrev-2815	498	6	concepts	concept	NOUN
inlawrev-2815	498	7	in	in	ADP
inlawrev-2815	498	8	property	property	NOUN
inlawrev-2815	498	9	taxation	taxation	NOUN
inlawrev-2815	498	10	and	and	CCONJ
inlawrev-2815	498	11	cost	cost	NOUN
inlawrev-2815	498	12	approach	approach	NOUN
inlawrev-2815	498	13	as	as	SCONJ
inlawrev-2815	498	14	applied	apply	VERB
inlawrev-2815	498	15	to	to	ADP
inlawrev-2815	498	16	real	real	ADJ
inlawrev-2815	498	17	estate	estate	NOUN
inlawrev-2815	498	18	,	,	PUNCT
inlawrev-2815	498	19	machinery	machinery	NOUN
inlawrev-2815	498	20	&	&	CCONJ
inlawrev-2815	498	21	equipment	equipment	NOUN
inlawrev-2815	498	22	and	and	CCONJ
inlawrev-2815	498	23	unitary	unitary	ADJ
inlawrev-2815	498	24	value	value	NOUN
inlawrev-2815	498	25	concepts	concept	NOUN
inlawrev-2815	498	26	in	in	ADP
inlawrev-2815	498	27	n.y.u	n.y.u	NOUN
inlawrev-2815	498	28	.	.	PUNCT
inlawrev-2815	499	1	2d	2d	PROPN
inlawrev-2815	499	2	ann	ann	PROPN
inlawrev-2815	499	3	.	.	PROPN
inlawrev-2815	499	4	inst	inst	PROPN
inlawrev-2815	499	5	,	,	PUNCT
inlawrev-2815	499	6	on	on	ADP
inlawrev-2815	499	7	st	st	PROPN
inlawrev-2815	499	8	.	.	PROPN
inlawrev-2815	499	9	«	«	PUNCT
inlawrev-2815	499	10	fe	fe	X
inlawrev-2815	499	11	local	local	ADJ
inlawrev-2815	499	12	tax'n	tax'n	NOUN
inlawrev-2815	499	13	and	and	CCONJ
inlawrev-2815	499	14	conf	conf	NOUN
inlawrev-2815	499	15	.	.	PUNCT
inlawrev-2815	500	1	on	on	ADP
inlawrev-2815	500	2	prop	prop	NOUN
inlawrev-2815	500	3	.	.	PUNCT
inlawrev-2815	501	1	tax'n	tax'n	ADP
inlawrev-2815	501	2	§	§	PROPN
inlawrev-2815	501	3	16.02[2][a	16.02[2][a	PROPN
inlawrev-2815	501	4	]	]	X
inlawrev-2815	501	5	(	(	PUNCT
inlawrev-2815	501	6	1984	1984	NUM
inlawrev-2815	501	7	)	)	PUNCT
inlawrev-2815	502	1	[	[	X
inlawrev-2815	502	2	hereinafter	hereinafter	NOUN
inlawrev-2815	502	3	value	value	NOUN
inlawrev-2815	502	4	concepts	concept	NOUN
inlawrev-2815	502	5	]	]	PUNCT
inlawrev-2815	502	6	.	.	PUNCT
inlawrev-2815	503	1	88	88	NUM
inlawrev-2815	503	2	.	.	PUNCT
inlawrev-2815	504	1	see	see	VERB
inlawrev-2815	504	2	supra	supra	PROPN
inlawrev-2815	504	3	notes	note	VERB
inlawrev-2815	504	4	19	19	NUM
inlawrev-2815	504	5	-	-	SYM
inlawrev-2815	504	6	23	23	NUM
inlawrev-2815	504	7	and	and	CCONJ
inlawrev-2815	504	8	accompanying	accompany	VERB
inlawrev-2815	504	9	text	text	NOUN
inlawrev-2815	504	10	.	.	PUNCT
inlawrev-2815	505	1	89	89	NUM
inlawrev-2815	505	2	.	.	PUNCT
inlawrev-2815	506	1	see	see	VERB
inlawrev-2815	506	2	note	note	NOUN
inlawrev-2815	506	3	,	,	PUNCT
inlawrev-2815	506	4	supra	supra	PROPN
inlawrev-2815	506	5	note	note	PROPN
inlawrev-2815	506	6	17	17	NUM
inlawrev-2815	506	7	,	,	PUNCT
inlawrev-2815	506	8	at	at	ADP
inlawrev-2815	506	9	1432	1432	NUM
inlawrev-2815	506	10	-	-	SYM
inlawrev-2815	506	11	33	33	NUM
inlawrev-2815	506	12	;	;	PUNCT
inlawrev-2815	506	13	1	1	NUM
inlawrev-2815	506	14	j.	j.	PROPN
inlawrev-2815	506	15	bonbright	bonbright	PROPN
inlawrev-2815	506	16	,	,	PUNCT
inlawrev-2815	506	17	supra	supra	PROPN
inlawrev-2815	506	18	note	note	PROPN
inlawrev-2815	506	19	22	22	NUM
inlawrev-2815	506	20	,	,	PUNCT
inlawrev-2815	506	21	at	at	ADP
inlawrev-2815	506	22	156	156	NUM
inlawrev-2815	506	23	.	.	PUNCT
inlawrev-2815	507	1	90	90	NUM
inlawrev-2815	507	2	.	.	PUNCT
inlawrev-2815	508	1	value	value	NOUN
inlawrev-2815	508	2	concepts	concept	NOUN
inlawrev-2815	508	3	,	,	PUNCT
inlawrev-2815	508	4	supra	supra	PROPN
inlawrev-2815	508	5	note	note	NOUN
inlawrev-2815	508	6	87	87	NUM
inlawrev-2815	508	7	,	,	PUNCT
inlawrev-2815	508	8	at	at	ADP
inlawrev-2815	508	9	§	§	PROPN
inlawrev-2815	508	10	16.02[2][c	16.02[2][c	PROPN
inlawrev-2815	508	11	]	]	PUNCT
inlawrev-2815	508	12	.	.	PUNCT
inlawrev-2815	509	1	see	see	VERB
inlawrev-2815	509	2	also	also	ADV
inlawrev-2815	509	3	1	1	NUM
inlawrev-2815	509	4	j.	j.	PROPN
inlawrev-2815	509	5	bonbright	bonbright	PROPN
inlawrev-2815	509	6	,	,	PUNCT
inlawrev-2815	509	7	supra	supra	PROPN
inlawrev-2815	509	8	note	note	PROPN
inlawrev-2815	509	9	22	22	NUM
inlawrev-2815	509	10	,	,	PUNCT
inlawrev-2815	509	11	at	at	ADP
inlawrev-2815	509	12	14	14	NUM
inlawrev-2815	509	13	-	-	SYM
inlawrev-2815	509	14	16	16	NUM
inlawrev-2815	509	15	;	;	PUNCT
inlawrev-2815	509	16	hazen	hazen	PROPN
inlawrev-2815	509	17	,	,	PUNCT
inlawrev-2815	509	18	the	the	DET
inlawrev-2815	509	19	pure	pure	ADJ
inlawrev-2815	509	20	property	property	NOUN
inlawrev-2815	509	21	tax	tax	NOUN
inlawrev-2815	509	22	as	as	SCONJ
inlawrev-2815	509	23	applied	apply	VERB
inlawrev-2815	509	24	to	to	ADP
inlawrev-2815	509	25	industrial	industrial	ADJ
inlawrev-2815	509	26	property	property	NOUN
inlawrev-2815	509	27	in	in	ADP
inlawrev-2815	509	28	n.y.u	n.y.u	NOUN
inlawrev-2815	509	29	.	.	PUNCT
inlawrev-2815	510	1	3d	3d	PROPN
inlawrev-2815	510	2	ann	ann	PROPN
inlawrev-2815	510	3	.	.	PROPN
inlawrev-2815	510	4	inst	inst	PROPN
inlawrev-2815	510	5	,	,	PUNCT
inlawrev-2815	510	6	on	on	ADP
inlawrev-2815	510	7	st	st	PROPN
inlawrev-2815	510	8	.	.	PROPN
inlawrev-2815	510	9	&	&	CCONJ
inlawrev-2815	510	10	local	local	ADJ
inlawrev-2815	510	11	tax'n	tax'n	NOUN
inlawrev-2815	510	12	and	and	CCONJ
inlawrev-2815	510	13	conf	conf	NOUN
inlawrev-2815	510	14	.	.	PUNCT
inlawrev-2815	511	1	on	on	ADP
inlawrev-2815	511	2	prop	prop	NOUN
inlawrev-2815	511	3	.	.	PUNCT
inlawrev-2815	512	1	tax'n	tax'n	ADP
inlawrev-2815	512	2	§	§	PROPN
inlawrev-2815	512	3	18.05[1	18.05[1	NUM
inlawrev-2815	512	4	]	]	X
inlawrev-2815	512	5	(	(	PUNCT
inlawrev-2815	512	6	1985	1985	NUM
inlawrev-2815	512	7	)	)	PUNCT
inlawrev-2815	513	1	[	[	X
inlawrev-2815	513	2	hereinafter	hereinafter	NOUN
inlawrev-2815	513	3	pure	pure	ADJ
inlawrev-2815	513	4	property	property	NOUN
inlawrev-2815	513	5	tax	tax	NOUN
inlawrev-2815	513	6	]	]	PUNCT
inlawrev-2815	513	7	.	.	PUNCT
inlawrev-2815	514	1	464	464	NUM
inlawrev-2815	514	2	indiana	indiana	PROPN
inlawrev-2815	514	3	law	law	PROPN
inlawrev-2815	514	4	review	review	NOUN
inlawrev-2815	515	1	[	[	X
inlawrev-2815	515	2	vol	vol	NOUN
inlawrev-2815	515	3	.	.	PUNCT
inlawrev-2815	515	4	22:449	22:449	NUM
inlawrev-2815	516	1	these	these	DET
inlawrev-2815	516	2	cases	case	NOUN
inlawrev-2815	516	3	involve	involve	VERB
inlawrev-2815	516	4	specialized	specialized	ADJ
inlawrev-2815	516	5	property	property	NOUN
inlawrev-2815	516	6	,	,	PUNCT
inlawrev-2815	516	7	in	in	ADP
inlawrev-2815	516	8	which	which	DET
inlawrev-2815	516	9	instance	instance	NOUN
inlawrev-2815	516	10	an	an	DET
inlawrev-2815	516	11	assessment	assessment	NOUN
inlawrev-2815	516	12	based	base	VERB
inlawrev-2815	516	13	on	on	ADP
inlawrev-2815	516	14	use	use	NOUN
inlawrev-2815	516	15	value	value	NOUN
inlawrev-2815	516	16	may	may	AUX
inlawrev-2815	516	17	justify	justify	VERB
inlawrev-2815	516	18	application	application	NOUN
inlawrev-2815	516	19	of	of	ADP
inlawrev-2815	516	20	the	the	DET
inlawrev-2815	516	21	reproduction	reproduction	NOUN
inlawrev-2815	516	22	cost	cost	NOUN
inlawrev-2815	516	23	approach	approach	NOUN
inlawrev-2815	516	24	even	even	ADV
inlawrev-2815	516	25	though	though	SCONJ
inlawrev-2815	516	26	an	an	DET
inlawrev-2815	516	27	income	income	NOUN
inlawrev-2815	516	28	or	or	CCONJ
inlawrev-2815	516	29	market	market	NOUN
inlawrev-2815	516	30	value	value	NOUN
inlawrev-2815	516	31	approach	approach	NOUN
inlawrev-2815	516	32	would	would	AUX
inlawrev-2815	516	33	result	result	VERB
inlawrev-2815	516	34	in	in	ADP
inlawrev-2815	516	35	a	a	DET
inlawrev-2815	516	36	lower	low	ADJ
inlawrev-2815	516	37	valuation	valuation	NOUN
inlawrev-2815	516	38	.	.	PUNCT
inlawrev-2815	516	39	^^	^^	PUNCT
inlawrev-2815	516	40	however	however	ADV
inlawrev-2815	516	41	,	,	PUNCT
inlawrev-2815	516	42	the	the	DET
inlawrev-2815	516	43	important	important	ADJ
inlawrev-2815	516	44	point	point	NOUN
inlawrev-2815	516	45	is	be	AUX
inlawrev-2815	516	46	that	that	SCONJ
inlawrev-2815	516	47	the	the	DET
inlawrev-2815	516	48	standard	standard	NOUN
inlawrev-2815	516	49	of	of	ADP
inlawrev-2815	516	50	value	value	NOUN
inlawrev-2815	516	51	concept	concept	NOUN
inlawrev-2815	516	52	—	—	PUNCT
inlawrev-2815	516	53	whether	whether	SCONJ
inlawrev-2815	516	54	exchange	exchange	NOUN
inlawrev-2815	516	55	value	value	NOUN
inlawrev-2815	516	56	or	or	CCONJ
inlawrev-2815	516	57	use	use	NOUN
inlawrev-2815	516	58	value	value	NOUN
inlawrev-2815	516	59	—	—	PUNCT
inlawrev-2815	516	60	should	should	AUX
inlawrev-2815	516	61	not	not	PART
inlawrev-2815	516	62	be	be	AUX
inlawrev-2815	516	63	confused	confuse	VERB
inlawrev-2815	516	64	with	with	ADP
inlawrev-2815	516	65	the	the	DET
inlawrev-2815	516	66	different	different	ADJ
inlawrev-2815	516	67	issue	issue	NOUN
inlawrev-2815	516	68	of	of	ADP
inlawrev-2815	516	69	the	the	DET
inlawrev-2815	516	70	appropriate	appropriate	ADJ
inlawrev-2815	516	71	valuation	valuation	NOUN
inlawrev-2815	516	72	technique	technique	NOUN
inlawrev-2815	516	73	or	or	CCONJ
inlawrev-2815	516	74	techniques	technique	NOUN
inlawrev-2815	516	75	to	to	PART
inlawrev-2815	516	76	be	be	AUX
inlawrev-2815	516	77	used	use	VERB
inlawrev-2815	516	78	in	in	ADP
inlawrev-2815	516	79	estimating	estimate	VERB
inlawrev-2815	516	80	such	such	ADJ
inlawrev-2815	516	81	value	value	NOUN
inlawrev-2815	516	82	.	.	PUNCT
inlawrev-2815	517	1	as	as	SCONJ
inlawrev-2815	517	2	suggested	suggest	VERB
inlawrev-2815	517	3	by	by	ADP
inlawrev-2815	517	4	the	the	DET
inlawrev-2815	517	5	court	court	NOUN
inlawrev-2815	517	6	in	in	ADP
inlawrev-2815	517	7	lyon	lyon	PROPN
inlawrev-2815	517	8	&	&	CCONJ
inlawrev-2815	517	9	greenleaf	greenleaf	PROPN
inlawrev-2815	517	10	,	,	PUNCT
inlawrev-2815	517	11	a	a	DET
inlawrev-2815	517	12	property	property	NOUN
inlawrev-2815	517	13	tax	tax	NOUN
inlawrev-2815	517	14	system	system	NOUN
inlawrev-2815	517	15	which	which	PRON
inlawrev-2815	517	16	elevates	elevate	VERB
inlawrev-2815	517	17	the	the	DET
inlawrev-2815	517	18	cost	cost	NOUN
inlawrev-2815	517	19	method	method	NOUN
inlawrev-2815	517	20	of	of	ADP
inlawrev-2815	517	21	valuation	valuation	NOUN
inlawrev-2815	517	22	to	to	ADP
inlawrev-2815	517	23	the	the	DET
inlawrev-2815	517	24	position	position	NOUN
inlawrev-2815	517	25	of	of	ADP
inlawrev-2815	517	26	a	a	DET
inlawrev-2815	517	27	standard	standard	NOUN
inlawrev-2815	517	28	of	of	ADP
inlawrev-2815	517	29	value	value	NOUN
inlawrev-2815	517	30	in	in	ADP
inlawrev-2815	517	31	its	its	PRON
inlawrev-2815	517	32	own	own	ADJ
inlawrev-2815	517	33	right	right	NOUN
inlawrev-2815	517	34	will	will	AUX
inlawrev-2815	517	35	fail	fail	VERB
inlawrev-2815	517	36	to	to	PART
inlawrev-2815	517	37	meet	meet	VERB
inlawrev-2815	517	38	the	the	DET
inlawrev-2815	517	39	mandates	mandate	NOUN
inlawrev-2815	517	40	of	of	ADP
inlawrev-2815	517	41	the	the	DET
inlawrev-2815	517	42	indiana	indiana	PROPN
inlawrev-2815	517	43	constitution	constitution	PROPN
inlawrev-2815	517	44	in	in	ADP
inlawrev-2815	517	45	given	give	VERB
inlawrev-2815	517	46	situations	situation	NOUN
inlawrev-2815	517	47	.	.	PUNCT
inlawrev-2815	518	1	^^	^^	PUNCT
inlawrev-2815	518	2	conversely	conversely	ADV
inlawrev-2815	518	3	,	,	PUNCT
inlawrev-2815	518	4	an	an	DET
inlawrev-2815	518	5	attempt	attempt	NOUN
inlawrev-2815	518	6	to	to	PART
inlawrev-2815	518	7	exclude	exclude	VERB
inlawrev-2815	518	8	entirely	entirely	ADV
inlawrev-2815	518	9	the	the	DET
inlawrev-2815	518	10	income	income	NOUN
inlawrev-2815	518	11	method	method	NOUN
inlawrev-2815	518	12	or	or	CCONJ
inlawrev-2815	518	13	the	the	DET
inlawrev-2815	518	14	market	market	NOUN
inlawrev-2815	518	15	comparison	comparison	NOUN
inlawrev-2815	518	16	method	method	NOUN
inlawrev-2815	518	17	of	of	ADP
inlawrev-2815	518	18	appraisal	appraisal	NOUN
inlawrev-2815	518	19	will	will	AUX
inlawrev-2815	518	20	also	also	ADV
inlawrev-2815	518	21	likely	likely	ADV
inlawrev-2815	518	22	contravene	contravene	VERB
inlawrev-2815	518	23	the	the	DET
inlawrev-2815	518	24	constitution	constitution	NOUN
inlawrev-2815	518	25	in	in	ADP
inlawrev-2815	518	26	situations	situation	NOUN
inlawrev-2815	518	27	where	where	SCONJ
inlawrev-2815	518	28	they	they	PRON
inlawrev-2815	518	29	provide	provide	VERB
inlawrev-2815	518	30	clear	clear	ADJ
inlawrev-2815	518	31	,	,	PUNCT
inlawrev-2815	518	32	probative	probative	ADJ
inlawrev-2815	518	33	evidence	evidence	NOUN
inlawrev-2815	518	34	of	of	ADP
inlawrev-2815	518	35	market	market	NOUN
inlawrev-2815	518	36	value	value	NOUN
inlawrev-2815	518	37	and	and	CCONJ
inlawrev-2815	518	38	where	where	SCONJ
inlawrev-2815	518	39	reproduction	reproduction	NOUN
inlawrev-2815	518	40	cost	cost	NOUN
inlawrev-2815	518	41	can	can	AUX
inlawrev-2815	518	42	not	not	PART
inlawrev-2815	518	43	be	be	AUX
inlawrev-2815	518	44	supported	support	VERB
inlawrev-2815	518	45	as	as	ADP
inlawrev-2815	518	46	the	the	DET
inlawrev-2815	518	47	single	single	ADJ
inlawrev-2815	518	48	best	good	ADJ
inlawrev-2815	518	49	indication	indication	NOUN
inlawrev-2815	518	50	of	of	ADP
inlawrev-2815	518	51	value	value	NOUN
inlawrev-2815	518	52	,	,	PUNCT
inlawrev-2815	518	53	as	as	SCONJ
inlawrev-2815	518	54	is	be	AUX
inlawrev-2815	518	55	sometimes	sometimes	ADV
inlawrev-2815	518	56	advocated	advocate	VERB
inlawrev-2815	518	57	in	in	ADP
inlawrev-2815	518	58	the	the	DET
inlawrev-2815	518	59	case	case	NOUN
inlawrev-2815	518	60	of	of	ADP
inlawrev-2815	518	61	highly	highly	ADV
inlawrev-2815	518	62	specialized	specialized	ADJ
inlawrev-2815	518	63	property	property	NOUN
inlawrev-2815	518	64	.	.	PUNCT
inlawrev-2815	518	65	^^	^^	PUNCT
inlawrev-2815	519	1	these	these	DET
inlawrev-2815	519	2	observations	observation	NOUN
inlawrev-2815	519	3	draw	draw	VERB
inlawrev-2815	519	4	into	into	ADP
inlawrev-2815	519	5	question	question	NOUN
inlawrev-2815	519	6	the	the	DET
inlawrev-2815	519	7	constitutional	constitutional	ADJ
inlawrev-2815	519	8	validity	validity	NOUN
inlawrev-2815	519	9	of	of	ADP
inlawrev-2815	519	10	the	the	DET
inlawrev-2815	519	11	recent	recent	ADJ
inlawrev-2815	519	12	changes	change	NOUN
inlawrev-2815	519	13	in	in	ADP
inlawrev-2815	519	14	the	the	DET
inlawrev-2815	519	15	property	property	NOUN
inlawrev-2815	519	16	tax	tax	NOUN
inlawrev-2815	519	17	statutes	statute	NOUN
inlawrev-2815	519	18	and	and	CCONJ
inlawrev-2815	519	19	regulation	regulation	NOUN
inlawrev-2815	519	20	17	17	NUM
inlawrev-2815	519	21	,	,	PUNCT
inlawrev-2815	519	22	which	which	PRON
inlawrev-2815	519	23	attempt	attempt	VERB
inlawrev-2815	519	24	to	to	PART
inlawrev-2815	519	25	abolish	abolish	VERB
inlawrev-2815	519	26	all	all	DET
inlawrev-2815	519	27	consideration	consideration	NOUN
inlawrev-2815	519	28	of	of	ADP
inlawrev-2815	519	29	market	market	NOUN
inlawrev-2815	519	30	values	value	NOUN
inlawrev-2815	519	31	or	or	CCONJ
inlawrev-2815	519	32	the	the	DET
inlawrev-2815	519	33	income	income	NOUN
inlawrev-2815	519	34	method	method	NOUN
inlawrev-2815	519	35	of	of	ADP
inlawrev-2815	519	36	valuation.^	valuation.^	NOUN
inlawrev-2815	519	37	the	the	DET
inlawrev-2815	519	38	appropriate	appropriate	ADJ
inlawrev-2815	519	39	standard	standard	NOUN
inlawrev-2815	519	40	of	of	ADP
inlawrev-2815	519	41	value	value	NOUN
inlawrev-2815	519	42	for	for	ADP
inlawrev-2815	519	43	tax	tax	NOUN
inlawrev-2815	519	44	assessments	assessment	NOUN
inlawrev-2815	519	45	should	should	AUX
inlawrev-2815	519	46	also	also	ADV
inlawrev-2815	519	47	not	not	PART
inlawrev-2815	519	48	be	be	AUX
inlawrev-2815	519	49	confused	confuse	VERB
inlawrev-2815	519	50	with	with	ADP
inlawrev-2815	519	51	the	the	DET
inlawrev-2815	519	52	standards	standard	NOUN
inlawrev-2815	519	53	apphcable	apphcable	ADJ
inlawrev-2815	519	54	to	to	ADP
inlawrev-2815	519	55	judicial	judicial	ADJ
inlawrev-2815	519	56	review	review	NOUN
inlawrev-2815	519	57	of	of	ADP
inlawrev-2815	519	58	administrative	administrative	ADJ
inlawrev-2815	519	59	determinations	determination	NOUN
inlawrev-2815	519	60	.	.	PUNCT
inlawrev-2815	520	1	in	in	ADP
inlawrev-2815	520	2	articulating	articulate	VERB
inlawrev-2815	520	3	the	the	DET
inlawrev-2815	520	4	standards	standard	NOUN
inlawrev-2815	520	5	for	for	ADP
inlawrev-2815	520	6	judicial	judicial	ADJ
inlawrev-2815	520	7	review	review	NOUN
inlawrev-2815	520	8	,	,	PUNCT
inlawrev-2815	520	9	the	the	DET
inlawrev-2815	520	10	courts	court	NOUN
inlawrev-2815	520	11	have	have	AUX
inlawrev-2815	520	12	held	hold	VERB
inlawrev-2815	520	13	that	that	SCONJ
inlawrev-2815	520	14	decisions	decision	NOUN
inlawrev-2815	520	15	of	of	ADP
inlawrev-2815	520	16	the	the	DET
inlawrev-2815	520	17	state	state	NOUN
inlawrev-2815	520	18	board	board	NOUN
inlawrev-2815	520	19	should	should	AUX
inlawrev-2815	520	20	be	be	AUX
inlawrev-2815	520	21	upheld	uphold	VERB
inlawrev-2815	520	22	unless	unless	SCONJ
inlawrev-2815	520	23	they	they	PRON
inlawrev-2815	520	24	are	be	AUX
inlawrev-2815	520	25	arbitrary	arbitrary	ADJ
inlawrev-2815	520	26	,	,	PUNCT
inlawrev-2815	520	27	capricious	capricious	ADJ
inlawrev-2815	520	28	,	,	PUNCT
inlawrev-2815	520	29	an	an	DET
inlawrev-2815	520	30	abuse	abuse	NOUN
inlawrev-2815	520	31	of	of	ADP
inlawrev-2815	520	32	discretion	discretion	NOUN
inlawrev-2815	520	33	,	,	PUNCT
inlawrev-2815	520	34	unsupported	unsupported	ADJ
inlawrev-2815	520	35	by	by	ADP
inlawrev-2815	520	36	substantial	substantial	ADJ
inlawrev-2815	520	37	evidence	evidence	NOUN
inlawrev-2815	520	38	,	,	PUNCT
inlawrev-2815	520	39	or	or	CCONJ
inlawrev-2815	520	40	in	in	ADP
inlawrev-2815	520	41	excess	excess	NOUN
inlawrev-2815	520	42	of	of	ADP
inlawrev-2815	520	43	statutory	statutory	ADJ
inlawrev-2815	520	44	authority.^^	authority.^^	NOUN
inlawrev-2815	520	45	in	in	ADP
inlawrev-2815	520	46	state	state	NOUN
inlawrev-2815	520	47	board	board	NOUN
inlawrev-2815	520	48	of	of	ADP
inlawrev-2815	520	49	tax	tax	NOUN
inlawrev-2815	520	50	commissioners	commissioner	NOUN
inlawrev-2815	520	51	v.	v.	ADP
inlawrev-2815	520	52	chicago	chicago	PROPN
inlawrev-2815	520	53	,	,	PUNCT
inlawrev-2815	520	54	milwaukee	milwaukee	PROPN
inlawrev-2815	520	55	,	,	PUNCT
inlawrev-2815	520	56	91	91	NUM
inlawrev-2815	520	57	.	.	PUNCT
inlawrev-2815	521	1	value	value	NOUN
inlawrev-2815	521	2	concepts	concept	NOUN
inlawrev-2815	521	3	,	,	PUNCT
inlawrev-2815	521	4	supra	supra	PROPN
inlawrev-2815	521	5	note	note	NOUN
inlawrev-2815	521	6	87	87	NUM
inlawrev-2815	521	7	,	,	PUNCT
inlawrev-2815	521	8	at	at	ADP
inlawrev-2815	521	9	§	§	PROPN
inlawrev-2815	521	10	16.02[2][c	16.02[2][c	PROPN
inlawrev-2815	521	11	]	]	PUNCT
inlawrev-2815	521	12	.	.	PUNCT
inlawrev-2815	522	1	92	92	NUM
inlawrev-2815	522	2	.	.	PUNCT
inlawrev-2815	523	1	indiana	indiana	PROPN
inlawrev-2815	523	2	state	state	PROPN
inlawrev-2815	523	3	bd	bd	PROPN
inlawrev-2815	523	4	.	.	PROPN
inlawrev-2815	523	5	of	of	ADP
inlawrev-2815	523	6	tax	tax	NOUN
inlawrev-2815	523	7	comm'rs	comm'rs	PROPN
inlawrev-2815	523	8	v.	v.	ADP
inlawrev-2815	523	9	lyon	lyon	PROPN
inlawrev-2815	523	10	and	and	CCONJ
inlawrev-2815	523	11	greenleaf	greenleaf	PROPN
inlawrev-2815	523	12	co.	co.	PROPN
inlawrev-2815	523	13	,	,	PUNCT
inlawrev-2815	523	14	172	172	NUM
inlawrev-2815	523	15	ind	ind	NOUN
inlawrev-2815	523	16	.	.	PUNCT
inlawrev-2815	524	1	app	app	PROPN
inlawrev-2815	524	2	.	.	PROPN
inlawrev-2815	524	3	272	272	NUM
inlawrev-2815	524	4	,	,	PUNCT
inlawrev-2815	524	5	275	275	NUM
inlawrev-2815	524	6	,	,	PUNCT
inlawrev-2815	524	7	359	359	NUM
inlawrev-2815	524	8	n.e.2d	n.e.2d	NOUN
inlawrev-2815	524	9	931	931	NUM
inlawrev-2815	524	10	,	,	PUNCT
inlawrev-2815	524	11	933	933	NUM
inlawrev-2815	524	12	(	(	PUNCT
inlawrev-2815	524	13	1977	1977	NUM
inlawrev-2815	524	14	)	)	PUNCT
inlawrev-2815	524	15	.	.	PUNCT
inlawrev-2815	525	1	93	93	NUM
inlawrev-2815	525	2	.	.	PUNCT
inlawrev-2815	526	1	cf	cf	NOUN
inlawrev-2815	526	2	.	.	PUNCT
inlawrev-2815	526	3	value	value	NOUN
inlawrev-2815	526	4	concepts	concept	NOUN
inlawrev-2815	526	5	,	,	PUNCT
inlawrev-2815	526	6	supra	supra	PROPN
inlawrev-2815	526	7	note	note	VERB
inlawrev-2815	526	8	87	87	NUM
inlawrev-2815	526	9	;	;	PUNCT
inlawrev-2815	526	10	pure	pure	ADJ
inlawrev-2815	526	11	property	property	NOUN
inlawrev-2815	526	12	tax	tax	NOUN
inlawrev-2815	526	13	,	,	PUNCT
inlawrev-2815	526	14	supra	supra	PROPN
inlawrev-2815	526	15	note	note	NOUN
inlawrev-2815	526	16	90	90	NUM
inlawrev-2815	526	17	.	.	PUNCT
inlawrev-2815	526	18	94	94	NUM
inlawrev-2815	526	19	.	.	PUNCT
inlawrev-2815	527	1	see	see	VERB
inlawrev-2815	527	2	supra	supra	PROPN
inlawrev-2815	527	3	notes	note	VERB
inlawrev-2815	527	4	55	55	NUM
inlawrev-2815	527	5	-	-	SYM
inlawrev-2815	527	6	63	63	NUM
inlawrev-2815	527	7	and	and	CCONJ
inlawrev-2815	527	8	accompanying	accompany	VERB
inlawrev-2815	527	9	text	text	NOUN
inlawrev-2815	527	10	.	.	PUNCT
inlawrev-2815	528	1	there	there	PRON
inlawrev-2815	528	2	are	be	VERB
inlawrev-2815	528	3	also	also	ADV
inlawrev-2815	528	4	serious	serious	ADJ
inlawrev-2815	528	5	questions	question	NOUN
inlawrev-2815	528	6	about	about	ADP
inlawrev-2815	528	7	the	the	DET
inlawrev-2815	528	8	constitutionality	constitutionality	NOUN
inlawrev-2815	528	9	of	of	ADP
inlawrev-2815	528	10	the	the	DET
inlawrev-2815	528	11	numerous	numerous	ADJ
inlawrev-2815	528	12	exemptions	exemption	NOUN
inlawrev-2815	528	13	and	and	CCONJ
inlawrev-2815	528	14	deductions	deduction	NOUN
inlawrev-2815	528	15	provided	provide	VERB
inlawrev-2815	528	16	under	under	ADP
inlawrev-2815	528	17	indiana	indiana	PROPN
inlawrev-2815	528	18	's	's	PART
inlawrev-2815	528	19	property	property	NOUN
inlawrev-2815	528	20	tax	tax	NOUN
inlawrev-2815	528	21	laws	law	NOUN
inlawrev-2815	528	22	.	.	PUNCT
inlawrev-2815	529	1	see	see	VERB
inlawrev-2815	529	2	note	note	NOUN
inlawrev-2815	529	3	,	,	PUNCT
inlawrev-2815	529	4	uniform	uniform	ADJ
inlawrev-2815	529	5	property	property	NOUN
inlawrev-2815	529	6	taxation	taxation	NOUN
inlawrev-2815	529	7	in	in	ADP
inlawrev-2815	529	8	indiana	indiana	PROPN
inlawrev-2815	529	9	—	—	PUNCT
inlawrev-2815	529	10	the	the	DET
inlawrev-2815	529	11	need	need	NOUN
inlawrev-2815	529	12	for	for	ADP
inlawrev-2815	529	13	a	a	DET
inlawrev-2815	529	14	constitutional	constitutional	ADJ
inlawrev-2815	529	15	amendment	amendment	NOUN
inlawrev-2815	529	16	,	,	PUNCT
inlawrev-2815	529	17	38	38	NUM
inlawrev-2815	529	18	ind	ind	NOUN
inlawrev-2815	529	19	.	.	PUNCT
inlawrev-2815	530	1	l.j	l.j	PROPN
inlawrev-2815	530	2	.	.	PROPN
inlawrev-2815	530	3	72	72	NUM
inlawrev-2815	530	4	(	(	PUNCT
inlawrev-2815	530	5	1962	1962	NUM
inlawrev-2815	530	6	)	)	PUNCT
inlawrev-2815	530	7	.	.	PUNCT
inlawrev-2815	531	1	see	see	VERB
inlawrev-2815	531	2	also	also	ADV
inlawrev-2815	531	3	w.	w.	PROPN
inlawrev-2815	531	4	newhouse	newhouse	PROPN
inlawrev-2815	531	5	,	,	PUNCT
inlawrev-2815	531	6	supra	supra	PROPN
inlawrev-2815	531	7	note	note	PROPN
inlawrev-2815	531	8	26	26	NUM
inlawrev-2815	531	9	,	,	PUNCT
inlawrev-2815	531	10	at	at	ADP
inlawrev-2815	531	11	501	501	NUM
inlawrev-2815	531	12	-	-	SYM
inlawrev-2815	531	13	02	02	NUM
inlawrev-2815	531	14	.	.	PUNCT
inlawrev-2815	532	1	ranging	range	VERB
inlawrev-2815	532	2	from	from	ADP
inlawrev-2815	532	3	deductions	deduction	NOUN
inlawrev-2815	532	4	for	for	ADP
inlawrev-2815	532	5	the	the	DET
inlawrev-2815	532	6	bund	bund	NOUN
inlawrev-2815	532	7	and	and	CCONJ
inlawrev-2815	532	8	disabled	disabled	ADJ
inlawrev-2815	532	9	[	[	X
inlawrev-2815	532	10	ind	ind	X
inlawrev-2815	532	11	.	.	PUNCT
inlawrev-2815	532	12	code	code	PROPN
inlawrev-2815	532	13	§	§	PROPN
inlawrev-2815	532	14	61.1	61.1	NUM
inlawrev-2815	532	15	-	-	SYM
inlawrev-2815	532	16	12	12	NUM
inlawrev-2815	532	17	-	-	SYM
inlawrev-2815	532	18	11	11	NUM
inlawrev-2815	532	19	(	(	PUNCT
inlawrev-2815	532	20	1982	1982	NUM
inlawrev-2815	532	21	)	)	PUNCT
inlawrev-2815	532	22	]	]	PUNCT
inlawrev-2815	532	23	to	to	PART
inlawrev-2815	532	24	tax	tax	NOUN
inlawrev-2815	532	25	credits	credit	NOUN
inlawrev-2815	532	26	for	for	ADP
inlawrev-2815	532	27	inventory	inventory	NOUN
inlawrev-2815	532	28	in	in	ADP
inlawrev-2815	532	29	an	an	DET
inlawrev-2815	532	30	enterprise	enterprise	NOUN
inlawrev-2815	532	31	zone	zone	NOUN
inlawrev-2815	532	32	[	[	X
inlawrev-2815	532	33	ind	ind	NOUN
inlawrev-2815	532	34	.	.	PUNCT
inlawrev-2815	533	1	code	code	PROPN
inlawrev-2815	533	2	§	§	PROPN
inlawrev-2815	533	3	6	6	NUM
inlawrev-2815	533	4	-	-	SYM
inlawrev-2815	533	5	1.120.8	1.120.8	NUM
inlawrev-2815	533	6	-	-	PUNCT
inlawrev-2815	533	7	1	1	NUM
inlawrev-2815	533	8	(	(	PUNCT
inlawrev-2815	533	9	supp	supp	PROPN
inlawrev-2815	533	10	.	.	PUNCT
inlawrev-2815	533	11	1988	1988	NUM
inlawrev-2815	533	12	)	)	PUNCT
inlawrev-2815	533	13	]	]	PUNCT
inlawrev-2815	533	14	,	,	PUNCT
inlawrev-2815	533	15	the	the	DET
inlawrev-2815	533	16	adjustments	adjustment	NOUN
inlawrev-2815	533	17	for	for	ADP
inlawrev-2815	533	18	specific	specific	ADJ
inlawrev-2815	533	19	classes	class	NOUN
inlawrev-2815	533	20	of	of	ADP
inlawrev-2815	533	21	taxpayers	taxpayer	NOUN
inlawrev-2815	533	22	have	have	AUX
inlawrev-2815	533	23	not	not	PART
inlawrev-2815	533	24	been	be	AUX
inlawrev-2815	533	25	reviewed	review	VERB
inlawrev-2815	533	26	by	by	ADP
inlawrev-2815	533	27	the	the	DET
inlawrev-2815	533	28	courts	court	NOUN
inlawrev-2815	533	29	.	.	PUNCT
inlawrev-2815	534	1	cf	cf	NOUN
inlawrev-2815	534	2	.	.	PUNCT
inlawrev-2815	535	1	state	state	PROPN
inlawrev-2815	535	2	ex	ex	X
inlawrev-2815	535	3	rel	rel	PROPN
inlawrev-2815	535	4	.	.	PUNCT
inlawrev-2815	536	1	tieman	tieman	PROPN
inlawrev-2815	536	2	v.	v.	ADP
inlawrev-2815	536	3	indianapolis	indianapolis	PROPN
inlawrev-2815	536	4	,	,	PUNCT
inlawrev-2815	536	5	69	69	NUM
inlawrev-2815	536	6	ind	ind	NOUN
inlawrev-2815	536	7	.	.	PUNCT
inlawrev-2815	537	1	375	375	NUM
inlawrev-2815	537	2	(	(	PUNCT
inlawrev-2815	537	3	1879	1879	NUM
inlawrev-2815	537	4	)	)	PUNCT
inlawrev-2815	537	5	(	(	PUNCT
inlawrev-2815	537	6	property	property	NOUN
inlawrev-2815	537	7	tax	tax	NOUN
inlawrev-2815	537	8	deduction	deduction	NOUN
inlawrev-2815	537	9	for	for	ADP
inlawrev-2815	537	10	widows	widow	NOUN
inlawrev-2815	537	11	and	and	CCONJ
inlawrev-2815	537	12	orphans	orphan	NOUN
inlawrev-2815	537	13	was	be	AUX
inlawrev-2815	537	14	unconstitutional	unconstitutional	ADJ
inlawrev-2815	537	15	)	)	PUNCT
inlawrev-2815	537	16	.	.	PUNCT
inlawrev-2815	538	1	95	95	NUM
inlawrev-2815	538	2	.	.	PUNCT
inlawrev-2815	539	1	see	see	VERB
inlawrev-2815	539	2	,	,	PUNCT
inlawrev-2815	539	3	e.g	e.g	PROPN
inlawrev-2815	539	4	..	..	PUNCT
inlawrev-2815	539	5	state	state	PROPN
inlawrev-2815	539	6	bd	bd	PROPN
inlawrev-2815	539	7	.	.	PROPN
inlawrev-2815	539	8	of	of	ADP
inlawrev-2815	539	9	tax	tax	NOUN
inlawrev-2815	539	10	comm'rs	comm'rs	NOUN
inlawrev-2815	539	11	v.	v.	ADP
inlawrev-2815	539	12	catling	catle	VERB
inlawrev-2815	539	13	gun	gun	NOUN
inlawrev-2815	539	14	club	club	PROPN
inlawrev-2815	539	15	,	,	PUNCT
inlawrev-2815	539	16	inc	inc	PROPN
inlawrev-2815	539	17	.	.	PROPN
inlawrev-2815	539	18	,	,	PUNCT
inlawrev-2815	539	19	420	420	NUM
inlawrev-2815	539	20	n.e.2d	n.e.2d	NOUN
inlawrev-2815	539	21	1324	1324	NUM
inlawrev-2815	539	22	(	(	PUNCT
inlawrev-2815	539	23	ind	ind	NOUN
inlawrev-2815	539	24	.	.	PUNCT
inlawrev-2815	540	1	ct	ct	PROPN
inlawrev-2815	540	2	.	.	PUNCT
inlawrev-2815	541	1	app	app	PROPN
inlawrev-2815	541	2	.	.	PROPN
inlawrev-2815	541	3	1981	1981	NUM
inlawrev-2815	541	4	)	)	PUNCT
inlawrev-2815	541	5	;	;	PUNCT
inlawrev-2815	542	1	american	american	PROPN
inlawrev-2815	542	2	juice	juice	PROPN
inlawrev-2815	542	3	,	,	PUNCT
inlawrev-2815	542	4	inc	inc	PROPN
inlawrev-2815	542	5	.	.	PROPN
inlawrev-2815	542	6	v.	v.	ADP
inlawrev-2815	542	7	state	state	PROPN
inlawrev-2815	542	8	board	board	PROPN
inlawrev-2815	542	9	of	of	ADP
inlawrev-2815	542	10	tax	tax	NOUN
inlawrev-2815	542	11	comm'rs	comm'rs	NOUN
inlawrev-2815	542	12	,	,	PUNCT
inlawrev-2815	542	13	527	527	NUM
inlawrev-2815	542	14	n.e.2d	n.e.2d	NOUN
inlawrev-2815	542	15	1169	1169	NUM
inlawrev-2815	542	16	(	(	PUNCT
inlawrev-2815	542	17	ind	ind	NOUN
inlawrev-2815	542	18	.	.	PUNCT
inlawrev-2815	543	1	t.c	t.c	PROPN
inlawrev-2815	543	2	.	.	PROPN
inlawrev-2815	543	3	1988	1988	NUM
inlawrev-2815	543	4	)	)	PUNCT
inlawrev-2815	543	5	;	;	PUNCT
inlawrev-2815	543	6	indiana	indiana	PROPN
inlawrev-2815	543	7	ass'n	ass'n	PROPN
inlawrev-2815	543	8	of	of	ADP
inlawrev-2815	543	9	seventh	seventh	ADJ
inlawrev-2815	543	10	day	day	NOUN
inlawrev-2815	543	11	adventists	adventist	NOUN
inlawrev-2815	543	12	v.	v.	ADP
inlawrev-2815	543	13	state	state	PROPN
inlawrev-2815	543	14	bd	bd	PROPN
inlawrev-2815	543	15	.	.	PROPN
inlawrev-2815	543	16	of	of	ADP
inlawrev-2815	543	17	tax	tax	NOUN
inlawrev-2815	543	18	comm'rs	comm'rs	NOUN
inlawrev-2815	543	19	,	,	PUNCT
inlawrev-2815	543	20	512	512	NUM
inlawrev-2815	543	21	n.e.2d	n.e.2d	NOUN
inlawrev-2815	543	22	936	936	NUM
inlawrev-2815	543	23	(	(	PUNCT
inlawrev-2815	543	24	ind	ind	NOUN
inlawrev-2815	543	25	.	.	PUNCT
inlawrev-2815	544	1	t.c	t.c	PROPN
inlawrev-2815	544	2	.	.	PROPN
inlawrev-2815	544	3	1987	1987	NUM
inlawrev-2815	544	4	)	)	PUNCT
inlawrev-2815	544	5	;	;	PUNCT
inlawrev-2815	544	6	meridian	meridian	PROPN
inlawrev-2815	544	7	hill	hill	PROPN
inlawrev-2815	544	8	country	country	PROPN
inlawrev-2815	544	9	club	club	PROPN
inlawrev-2815	544	10	v.	v.	ADP
inlawrev-2815	544	11	state	state	PROPN
inlawrev-2815	544	12	bd	bd	PROPN
inlawrev-2815	544	13	.	.	PROPN
inlawrev-2815	544	14	of	of	ADP
inlawrev-2815	544	15	tax	tax	NOUN
inlawrev-2815	544	16	comm'rs	comm'rs	NOUN
inlawrev-2815	544	17	,	,	PUNCT
inlawrev-2815	544	18	512	512	NUM
inlawrev-2815	544	19	n.e.2d	n.e.2d	NOUN
inlawrev-2815	544	20	911	911	NUM
inlawrev-2815	544	21	(	(	PUNCT
inlawrev-2815	544	22	ind	ind	NOUN
inlawrev-2815	544	23	.	.	PUNCT
inlawrev-2815	545	1	t.c	t.c	PROPN
inlawrev-2815	545	2	.	.	PROPN
inlawrev-2815	545	3	1987	1987	NUM
inlawrev-2815	545	4	)	)	PUNCT
inlawrev-2815	545	5	.	.	PUNCT
inlawrev-2815	546	1	1988	1988	NUM
inlawrev-2815	546	2	]	]	PUNCT
inlawrev-2815	546	3	tax	tax	NOUN
inlawrev-2815	546	4	policy	policy	NOUN
inlawrev-2815	546	5	465	465	NUM
inlawrev-2815	546	6	st	st	PROPN
inlawrev-2815	546	7	.	.	PROPN
inlawrev-2815	546	8	paul	paul	PROPN
inlawrev-2815	546	9	&	&	CCONJ
inlawrev-2815	546	10	pacific	pacific	PROPN
inlawrev-2815	546	11	railroad,^^	railroad,^^	PROPN
inlawrev-2815	546	12	a	a	DET
inlawrev-2815	546	13	1951	1951	NUM
inlawrev-2815	546	14	case	case	NOUN
inlawrev-2815	547	1	,	,	PUNCT
inlawrev-2815	547	2	the	the	DET
inlawrev-2815	547	3	indiana	indiana	PROPN
inlawrev-2815	547	4	supreme	supreme	PROPN
inlawrev-2815	547	5	court	court	PROPN
inlawrev-2815	547	6	declared	declare	VERB
inlawrev-2815	547	7	that	that	SCONJ
inlawrev-2815	547	8	a	a	DET
inlawrev-2815	547	9	taxpayer	taxpayer	NOUN
inlawrev-2815	547	10	is	be	AUX
inlawrev-2815	547	11	not	not	PART
inlawrev-2815	547	12	entitled	entitle	VERB
inlawrev-2815	547	13	to	to	ADP
inlawrev-2815	547	14	judicial	judicial	ADJ
inlawrev-2815	547	15	relief	relief	NOUN
inlawrev-2815	547	16	even	even	ADV
inlawrev-2815	547	17	if	if	SCONJ
inlawrev-2815	547	18	the	the	DET
inlawrev-2815	547	19	taxpayer	taxpayer	NOUN
inlawrev-2815	547	20	can	can	AUX
inlawrev-2815	547	21	show	show	VERB
inlawrev-2815	547	22	that	that	SCONJ
inlawrev-2815	547	23	a	a	DET
inlawrev-2815	547	24	valuation	valuation	NOUN
inlawrev-2815	547	25	method	method	NOUN
inlawrev-2815	547	26	different	different	ADJ
inlawrev-2815	547	27	from	from	ADP
inlawrev-2815	547	28	that	that	PRON
inlawrev-2815	547	29	used	use	VERB
inlawrev-2815	547	30	by	by	ADP
inlawrev-2815	547	31	the	the	DET
inlawrev-2815	547	32	state	state	NOUN
inlawrev-2815	547	33	board	board	NOUN
inlawrev-2815	547	34	would	would	AUX
inlawrev-2815	547	35	have	have	AUX
inlawrev-2815	547	36	produced	produce	VERB
inlawrev-2815	547	37	a	a	DET
inlawrev-2815	547	38	lower	low	ADJ
inlawrev-2815	547	39	assessment	assessment	NOUN
inlawrev-2815	547	40	.	.	PUNCT
inlawrev-2815	548	1	the	the	DET
inlawrev-2815	548	2	court	court	NOUN
inlawrev-2815	548	3	stated	state	VERB
inlawrev-2815	548	4	that	that	SCONJ
inlawrev-2815	548	5	the	the	DET
inlawrev-2815	548	6	state	state	NOUN
inlawrev-2815	548	7	board	board	NOUN
inlawrev-2815	548	8	is	be	AUX
inlawrev-2815	548	9	not	not	PART
inlawrev-2815	548	10	required	require	VERB
inlawrev-2815	548	11	to	to	PART
inlawrev-2815	548	12	use	use	VERB
inlawrev-2815	548	13	any	any	DET
inlawrev-2815	548	14	particular	particular	ADJ
inlawrev-2815	548	15	valuation	valuation	NOUN
inlawrev-2815	548	16	method	method	NOUN
inlawrev-2815	548	17	in	in	ADP
inlawrev-2815	548	18	fixing	fix	VERB
inlawrev-2815	548	19	assessments	assessment	NOUN
inlawrev-2815	548	20	so	so	ADV
inlawrev-2815	548	21	long	long	ADV
inlawrev-2815	548	22	as	as	SCONJ
inlawrev-2815	548	23	the	the	DET
inlawrev-2815	548	24	result	result	NOUN
inlawrev-2815	548	25	is	be	AUX
inlawrev-2815	548	26	not	not	PART
inlawrev-2815	548	27	"	"	PUNCT
inlawrev-2815	548	28	fraudulent	fraudulent	ADJ
inlawrev-2815	548	29	,	,	PUNCT
inlawrev-2815	548	30	capricious	capricious	ADJ
inlawrev-2815	548	31	,	,	PUNCT
inlawrev-2815	548	32	or	or	CCONJ
inlawrev-2815	548	33	arbitrary	arbitrary	ADJ
inlawrev-2815	548	34	.	.	PUNCT
inlawrev-2815	549	1	"	"	PUNCT
inlawrev-2815	549	2	^^	^^	PUNCT
inlawrev-2815	549	3	thus	thus	ADV
inlawrev-2815	549	4	,	,	PUNCT
inlawrev-2815	549	5	the	the	DET
inlawrev-2815	549	6	court	court	NOUN
inlawrev-2815	549	7	granted	grant	VERB
inlawrev-2815	549	8	the	the	DET
inlawrev-2815	549	9	state	state	NOUN
inlawrev-2815	549	10	board	board	NOUN
inlawrev-2815	549	11	a	a	DET
inlawrev-2815	549	12	measure	measure	NOUN
inlawrev-2815	549	13	of	of	ADP
inlawrev-2815	549	14	discretion	discretion	NOUN
inlawrev-2815	549	15	in	in	ADP
inlawrev-2815	549	16	determining	determine	VERB
inlawrev-2815	549	17	property	property	NOUN
inlawrev-2815	549	18	tax	tax	NOUN
inlawrev-2815	549	19	values	value	NOUN
inlawrev-2815	549	20	although	although	SCONJ
inlawrev-2815	549	21	it	it	PRON
inlawrev-2815	549	22	did	do	AUX
inlawrev-2815	549	23	not	not	PART
inlawrev-2815	549	24	spell	spell	VERB
inlawrev-2815	549	25	out	out	ADP
inlawrev-2815	549	26	the	the	DET
inlawrev-2815	549	27	standards	standard	NOUN
inlawrev-2815	549	28	to	to	PART
inlawrev-2815	549	29	be	be	AUX
inlawrev-2815	549	30	used	use	VERB
inlawrev-2815	549	31	in	in	ADP
inlawrev-2815	549	32	deciding	decide	VERB
inlawrev-2815	549	33	whether	whether	SCONJ
inlawrev-2815	549	34	a	a	DET
inlawrev-2815	549	35	given	give	VERB
inlawrev-2815	549	36	valuation	valuation	NOUN
inlawrev-2815	549	37	would	would	AUX
inlawrev-2815	549	38	be	be	AUX
inlawrev-2815	549	39	treated	treat	VERB
inlawrev-2815	549	40	as	as	ADP
inlawrev-2815	549	41	arbitrary	arbitrary	ADJ
inlawrev-2815	549	42	and	and	CCONJ
inlawrev-2815	549	43	capricious	capricious	ADJ
inlawrev-2815	549	44	.	.	PUNCT
inlawrev-2815	549	45	^^	^^	PUNCT
inlawrev-2815	549	46	given	give	VERB
inlawrev-2815	549	47	the	the	DET
inlawrev-2815	549	48	imprecision	imprecision	NOUN
inlawrev-2815	549	49	of	of	ADP
inlawrev-2815	549	50	the	the	DET
inlawrev-2815	549	51	appraisal	appraisal	NOUN
inlawrev-2815	549	52	process	process	NOUN
inlawrev-2815	549	53	and	and	CCONJ
inlawrev-2815	549	54	the	the	DET
inlawrev-2815	549	55	well	well	ADV
inlawrev-2815	549	56	-	-	PUNCT
inlawrev-2815	549	57	estabhshed	estabhshe	VERB
inlawrev-2815	549	58	hmits	hmit	NOUN
inlawrev-2815	549	59	on	on	ADP
inlawrev-2815	549	60	judicial	judicial	ADJ
inlawrev-2815	549	61	review	review	NOUN
inlawrev-2815	549	62	of	of	ADP
inlawrev-2815	549	63	administrative	administrative	ADJ
inlawrev-2815	549	64	decisions	decision	NOUN
inlawrev-2815	549	65	,	,	PUNCT
inlawrev-2815	549	66	the	the	DET
inlawrev-2815	549	67	state	state	NOUN
inlawrev-2815	549	68	board	board	NOUN
inlawrev-2815	549	69	must	must	AUX
inlawrev-2815	549	70	be	be	AUX
inlawrev-2815	549	71	allowed	allow	VERB
inlawrev-2815	549	72	flexibility	flexibility	NOUN
inlawrev-2815	549	73	in	in	ADP
inlawrev-2815	549	74	setting	set	VERB
inlawrev-2815	549	75	assessed	assessed	ADJ
inlawrev-2815	549	76	values	value	NOUN
inlawrev-2815	549	77	or	or	CCONJ
inlawrev-2815	549	78	prescribing	prescribing	NOUN
inlawrev-2815	549	79	valuation	valuation	NOUN
inlawrev-2815	549	80	regulations	regulation	NOUN
inlawrev-2815	549	81	to	to	PART
inlawrev-2815	549	82	be	be	AUX
inlawrev-2815	549	83	used	use	VERB
inlawrev-2815	549	84	by	by	ADP
inlawrev-2815	549	85	lower	low	ADJ
inlawrev-2815	549	86	level	level	NOUN
inlawrev-2815	549	87	assessors	assessor	NOUN
inlawrev-2815	549	88	.	.	PUNCT
inlawrev-2815	550	1	however	however	ADV
inlawrev-2815	550	2	,	,	PUNCT
inlawrev-2815	550	3	as	as	SCONJ
inlawrev-2815	550	4	the	the	DET
inlawrev-2815	550	5	cases	case	NOUN
inlawrev-2815	550	6	demonstrate,^^	demonstrate,^^	VERB
inlawrev-2815	550	7	that	that	PRON
inlawrev-2815	550	8	flexibility	flexibility	NOUN
inlawrev-2815	550	9	is	be	AUX
inlawrev-2815	550	10	not	not	PART
inlawrev-2815	550	11	unhmited	unhmited	ADJ
inlawrev-2815	550	12	,	,	PUNCT
inlawrev-2815	550	13	and	and	CCONJ
inlawrev-2815	550	14	the	the	DET
inlawrev-2815	550	15	assessment	assessment	NOUN
inlawrev-2815	550	16	results	result	NOUN
inlawrev-2815	550	17	must	must	AUX
inlawrev-2815	550	18	be	be	AUX
inlawrev-2815	550	19	evaluated	evaluate	VERB
inlawrev-2815	550	20	according	accord	VERB
inlawrev-2815	550	21	to	to	ADP
inlawrev-2815	550	22	some	some	DET
inlawrev-2815	550	23	identifiable	identifiable	ADJ
inlawrev-2815	550	24	standard	standard	NOUN
inlawrev-2815	550	25	.	.	PUNCT
inlawrev-2815	551	1	although	although	SCONJ
inlawrev-2815	551	2	no	no	DET
inlawrev-2815	551	3	indiana	indiana	PROPN
inlawrev-2815	551	4	court	court	NOUN
inlawrev-2815	551	5	has	have	AUX
inlawrev-2815	551	6	yet	yet	ADV
inlawrev-2815	551	7	so	so	ADV
inlawrev-2815	551	8	held	hold	VERB
inlawrev-2815	551	9	,	,	PUNCT
inlawrev-2815	551	10	one	one	NUM
inlawrev-2815	551	11	approach	approach	NOUN
inlawrev-2815	551	12	would	would	AUX
inlawrev-2815	551	13	be	be	AUX
inlawrev-2815	551	14	to	to	PART
inlawrev-2815	551	15	uphold	uphold	VERB
inlawrev-2815	551	16	an	an	DET
inlawrev-2815	551	17	assessment	assessment	NOUN
inlawrev-2815	551	18	if	if	SCONJ
inlawrev-2815	551	19	the	the	DET
inlawrev-2815	551	20	methodology	methodology	NOUN
inlawrev-2815	551	21	upon	upon	SCONJ
inlawrev-2815	551	22	which	which	PRON
inlawrev-2815	551	23	it	it	PRON
inlawrev-2815	551	24	is	be	AUX
inlawrev-2815	551	25	based	base	VERB
inlawrev-2815	551	26	is	be	AUX
inlawrev-2815	551	27	within	within	ADP
inlawrev-2815	551	28	the	the	DET
inlawrev-2815	551	29	broad	broad	ADJ
inlawrev-2815	551	30	range	range	NOUN
inlawrev-2815	551	31	of	of	ADP
inlawrev-2815	551	32	generally	generally	ADV
inlawrev-2815	551	33	accepted	accept	VERB
inlawrev-2815	551	34	appraisal	appraisal	NOUN
inlawrev-2815	551	35	principles	principle	NOUN
inlawrev-2815	551	36	.	.	PUNCT
inlawrev-2815	552	1	the	the	DET
inlawrev-2815	552	2	fact	fact	NOUN
inlawrev-2815	552	3	that	that	SCONJ
inlawrev-2815	552	4	a	a	DET
inlawrev-2815	552	5	certain	certain	ADJ
inlawrev-2815	552	6	appraiser	appraiser	NOUN
inlawrev-2815	552	7	might	might	AUX
inlawrev-2815	552	8	have	have	AUX
inlawrev-2815	552	9	reached	reach	VERB
inlawrev-2815	552	10	a	a	DET
inlawrev-2815	552	11	different	different	ADJ
inlawrev-2815	552	12	result	result	NOUN
inlawrev-2815	552	13	would	would	AUX
inlawrev-2815	552	14	not	not	PART
inlawrev-2815	552	15	invahdate	invahdate	VERB
inlawrev-2815	552	16	the	the	DET
inlawrev-2815	552	17	assessment	assessment	NOUN
inlawrev-2815	552	18	as	as	ADV
inlawrev-2815	552	19	long	long	ADV
inlawrev-2815	552	20	as	as	SCONJ
inlawrev-2815	552	21	it	it	PRON
inlawrev-2815	552	22	could	could	AUX
inlawrev-2815	552	23	be	be	AUX
inlawrev-2815	552	24	established	establish	VERB
inlawrev-2815	552	25	that	that	SCONJ
inlawrev-2815	552	26	the	the	DET
inlawrev-2815	552	27	state	state	PROPN
inlawrev-2815	552	28	board	board	NOUN
inlawrev-2815	552	29	's	's	PART
inlawrev-2815	552	30	valuation	valuation	NOUN
inlawrev-2815	552	31	was	be	AUX
inlawrev-2815	552	32	within	within	ADP
inlawrev-2815	552	33	the	the	DET
inlawrev-2815	552	34	reasonable	reasonable	ADJ
inlawrev-2815	552	35	range	range	NOUN
inlawrev-2815	552	36	supportable	supportable	ADJ
inlawrev-2815	552	37	under	under	ADP
inlawrev-2815	552	38	sound	sound	ADJ
inlawrev-2815	552	39	appraisal	appraisal	NOUN
inlawrev-2815	552	40	principles	principle	NOUN
inlawrev-2815	552	41	.	.	PUNCT
inlawrev-2815	553	1	this	this	DET
inlawrev-2815	553	2	standard	standard	NOUN
inlawrev-2815	553	3	of	of	ADP
inlawrev-2815	553	4	review	review	NOUN
inlawrev-2815	553	5	would	would	AUX
inlawrev-2815	553	6	further	further	VERB
inlawrev-2815	553	7	the	the	DET
inlawrev-2815	553	8	goal	goal	NOUN
inlawrev-2815	553	9	of	of	ADP
inlawrev-2815	553	10	requiring	require	VERB
inlawrev-2815	553	11	accurate	accurate	ADJ
inlawrev-2815	553	12	market	market	NOUN
inlawrev-2815	553	13	value	value	NOUN
inlawrev-2815	553	14	assessments	assessment	NOUN
inlawrev-2815	553	15	but	but	CCONJ
inlawrev-2815	553	16	would	would	AUX
inlawrev-2815	553	17	avoid	avoid	VERB
inlawrev-2815	553	18	unrestrained	unrestrained	ADJ
inlawrev-2815	553	19	judicial	judicial	ADJ
inlawrev-2815	553	20	second	second	ADJ
inlawrev-2815	553	21	guessing	guessing	NOUN
inlawrev-2815	553	22	of	of	ADP
inlawrev-2815	553	23	the	the	DET
inlawrev-2815	553	24	state	state	PROPN
inlawrev-2815	553	25	board	board	PROPN
inlawrev-2815	553	26	's	's	PART
inlawrev-2815	553	27	valuation	valuation	NOUN
inlawrev-2815	553	28	determinations	determination	NOUN
inlawrev-2815	553	29	.	.	PUNCT
inlawrev-2815	554	1	adoption	adoption	NOUN
inlawrev-2815	554	2	of	of	ADP
inlawrev-2815	554	3	a	a	DET
inlawrev-2815	554	4	market	market	NOUN
inlawrev-2815	554	5	value	value	NOUN
inlawrev-2815	554	6	-	-	PUNCT
inlawrev-2815	554	7	based	base	VERB
inlawrev-2815	554	8	valuation	valuation	NOUN
inlawrev-2815	554	9	standard	standard	NOUN
inlawrev-2815	554	10	,	,	PUNCT
inlawrev-2815	554	11	coupled	couple	VERB
inlawrev-2815	554	12	with	with	ADP
inlawrev-2815	554	13	the	the	DET
inlawrev-2815	554	14	requirement	requirement	NOUN
inlawrev-2815	554	15	that	that	SCONJ
inlawrev-2815	554	16	assessments	assessment	NOUN
inlawrev-2815	554	17	be	be	VERB
inlawrev-2815	554	18	supportable	supportable	ADJ
inlawrev-2815	554	19	under	under	ADP
inlawrev-2815	554	20	generally	generally	ADV
inlawrev-2815	554	21	accepted	accept	VERB
inlawrev-2815	554	22	appraisal	appraisal	NOUN
inlawrev-2815	554	23	principles	principle	NOUN
inlawrev-2815	554	24	,	,	PUNCT
inlawrev-2815	554	25	would	would	AUX
inlawrev-2815	554	26	appear	appear	VERB
inlawrev-2815	554	27	to	to	PART
inlawrev-2815	554	28	further	further	VERB
inlawrev-2815	554	29	the	the	DET
inlawrev-2815	554	30	constitutional	constitutional	ADJ
inlawrev-2815	554	31	goals	goal	NOUN
inlawrev-2815	554	32	of	of	ADP
inlawrev-2815	554	33	uniformity	uniformity	NOUN
inlawrev-2815	554	34	,	,	PUNCT
inlawrev-2815	554	35	equality	equality	NOUN
inlawrev-2815	554	36	,	,	PUNCT
inlawrev-2815	554	37	and	and	CCONJ
inlawrev-2815	554	38	just	just	ADV
inlawrev-2815	554	39	valuation	valuation	NOUN
inlawrev-2815	554	40	.	.	PUNCT
inlawrev-2815	555	1	the	the	DET
inlawrev-2815	555	2	burden	burden	NOUN
inlawrev-2815	555	3	of	of	ADP
inlawrev-2815	555	4	the	the	DET
inlawrev-2815	555	5	property	property	NOUN
inlawrev-2815	555	6	tax	tax	NOUN
inlawrev-2815	555	7	would	would	AUX
inlawrev-2815	555	8	be	be	AUX
inlawrev-2815	555	9	spread	spread	VERB
inlawrev-2815	555	10	more	more	ADV
inlawrev-2815	555	11	closely	closely	ADV
inlawrev-2815	555	12	in	in	ADP
inlawrev-2815	555	13	accordance	accordance	NOUN
inlawrev-2815	555	14	with	with	ADP
inlawrev-2815	555	15	the	the	DET
inlawrev-2815	555	16	value	value	NOUN
inlawrev-2815	555	17	of	of	ADP
inlawrev-2815	555	18	the	the	DET
inlawrev-2815	555	19	underlying	underlie	VERB
inlawrev-2815	555	20	property	property	NOUN
inlawrev-2815	555	21	.	.	PUNCT
inlawrev-2815	556	1	to	to	ADP
inlawrev-2815	556	2	the	the	DET
inlawrev-2815	556	3	extent	extent	NOUN
inlawrev-2815	556	4	available	available	ADJ
inlawrev-2815	556	5	,	,	PUNCT
inlawrev-2815	556	6	prevailing	prevail	VERB
inlawrev-2815	556	7	market	market	NOUN
inlawrev-2815	556	8	values	value	NOUN
inlawrev-2815	556	9	would	would	AUX
inlawrev-2815	556	10	serve	serve	VERB
inlawrev-2815	556	11	as	as	ADP
inlawrev-2815	556	12	a	a	DET
inlawrev-2815	556	13	guide	guide	NOUN
inlawrev-2815	556	14	in	in	ADP
inlawrev-2815	556	15	evaluating	evaluate	VERB
inlawrev-2815	556	16	assessments	assessment	NOUN
inlawrev-2815	556	17	and	and	CCONJ
inlawrev-2815	556	18	would	would	AUX
inlawrev-2815	556	19	permit	permit	VERB
inlawrev-2815	556	20	adjustments	adjustment	NOUN
inlawrev-2815	556	21	in	in	ADP
inlawrev-2815	556	22	the	the	DET
inlawrev-2815	556	23	assessments	assessment	NOUN
inlawrev-2815	556	24	as	as	SCONJ
inlawrev-2815	556	25	needed	need	VERB
inlawrev-2815	556	26	to	to	PART
inlawrev-2815	556	27	sustain	sustain	VERB
inlawrev-2815	556	28	uniformity	uniformity	NOUN
inlawrev-2815	556	29	.	.	PUNCT
inlawrev-2815	557	1	although	although	SCONJ
inlawrev-2815	557	2	a	a	DET
inlawrev-2815	557	3	fully	fully	ADV
inlawrev-2815	557	4	-	-	PUNCT
inlawrev-2815	557	5	realized	realize	VERB
inlawrev-2815	557	6	property	property	NOUN
inlawrev-2815	557	7	tax	tax	NOUN
inlawrev-2815	557	8	system	system	NOUN
inlawrev-2815	557	9	based	base	VERB
inlawrev-2815	557	10	on	on	ADP
inlawrev-2815	557	11	this	this	DET
inlawrev-2815	557	12	model	model	NOUN
inlawrev-2815	557	13	might	might	AUX
inlawrev-2815	557	14	not	not	PART
inlawrev-2815	557	15	be	be	AUX
inlawrev-2815	557	16	feasible	feasible	ADJ
inlawrev-2815	557	17	in	in	ADP
inlawrev-2815	557	18	practice	practice	NOUN
inlawrev-2815	557	19	,	,	PUNCT
inlawrev-2815	557	20	it	it	PRON
inlawrev-2815	557	21	appears	appear	VERB
inlawrev-2815	557	22	likely	likely	ADJ
inlawrev-2815	557	23	that	that	SCONJ
inlawrev-2815	557	24	even	even	ADV
inlawrev-2815	557	25	a	a	DET
inlawrev-2815	557	26	reasonable	reasonable	ADJ
inlawrev-2815	557	27	approximation	approximation	NOUN
inlawrev-2815	557	28	would	would	AUX
inlawrev-2815	557	29	contribute	contribute	VERB
inlawrev-2815	557	30	substantially	substantially	ADV
inlawrev-2815	557	31	to	to	ADP
inlawrev-2815	557	32	the	the	DET
inlawrev-2815	557	33	improvement	improvement	NOUN
inlawrev-2815	557	34	of	of	ADP
inlawrev-2815	557	35	96	96	NUM
inlawrev-2815	557	36	.	.	SYM
inlawrev-2815	557	37	121	121	NUM
inlawrev-2815	557	38	ind	ind	NOUN
inlawrev-2815	557	39	.	.	PUNCT
inlawrev-2815	558	1	app	app	PROPN
inlawrev-2815	558	2	.	.	PROPN
inlawrev-2815	558	3	302	302	NUM
inlawrev-2815	558	4	,	,	PUNCT
inlawrev-2815	558	5	96	96	NUM
inlawrev-2815	558	6	n.e.2d	n.e.2d	NOUN
inlawrev-2815	558	7	279	279	NUM
inlawrev-2815	558	8	(	(	PUNCT
inlawrev-2815	558	9	1951	1951	NUM
inlawrev-2815	558	10	)	)	PUNCT
inlawrev-2815	558	11	.	.	PUNCT
inlawrev-2815	559	1	97	97	NUM
inlawrev-2815	559	2	.	.	PUNCT
inlawrev-2815	560	1	i	i	PRON
inlawrev-2815	560	2	d.	d.	PROPN
inlawrev-2815	560	3	at	at	ADP
inlawrev-2815	560	4	310	310	NUM
inlawrev-2815	560	5	,	,	PUNCT
inlawrev-2815	560	6	96	96	NUM
inlawrev-2815	560	7	n.e.2d	n.e.2d	NOUN
inlawrev-2815	560	8	at	at	ADP
inlawrev-2815	560	9	283	283	NUM
inlawrev-2815	560	10	.	.	PUNCT
inlawrev-2815	561	1	see	see	VERB
inlawrev-2815	561	2	also	also	ADV
inlawrev-2815	561	3	indiana	indiana	PROPN
inlawrev-2815	561	4	state	state	PROPN
inlawrev-2815	561	5	bd	bd	PROPN
inlawrev-2815	561	6	.	.	PROPN
inlawrev-2815	561	7	of	of	ADP
inlawrev-2815	561	8	tax	tax	NOUN
inlawrev-2815	561	9	comm'rs	comm'rs	PROPN
inlawrev-2815	561	10	v.	v.	ADP
inlawrev-2815	561	11	traylor	traylor	PROPN
inlawrev-2815	561	12	,	,	PUNCT
inlawrev-2815	561	13	141	141	NUM
inlawrev-2815	561	14	ind	ind	NOUN
inlawrev-2815	561	15	.	.	PUNCT
inlawrev-2815	562	1	app	app	PROPN
inlawrev-2815	562	2	.	.	PROPN
inlawrev-2815	563	1	324	324	NUM
inlawrev-2815	563	2	,	,	PUNCT
inlawrev-2815	563	3	229	229	NUM
inlawrev-2815	563	4	n.e.2d	n.e.2d	NOUN
inlawrev-2815	563	5	46	46	NUM
inlawrev-2815	563	6	(	(	PUNCT
inlawrev-2815	563	7	1967	1967	NUM
inlawrev-2815	563	8	)	)	PUNCT
inlawrev-2815	563	9	.	.	PUNCT
inlawrev-2815	564	1	cf	cf	NOUN
inlawrev-2815	564	2	.	.	PUNCT
inlawrev-2815	565	1	state	state	PROPN
inlawrev-2815	565	2	bd	bd	PROPN
inlawrev-2815	565	3	.	.	PROPN
inlawrev-2815	565	4	of	of	ADP
inlawrev-2815	565	5	tax	tax	NOUN
inlawrev-2815	565	6	comm'rs	comm'rs	PROPN
inlawrev-2815	565	7	v.	v.	PROPN
inlawrev-2815	565	8	valparaiso	valparaiso	PROPN
inlawrev-2815	565	9	golf	golf	NOUN
inlawrev-2815	565	10	club	club	PROPN
inlawrev-2815	565	11	,	,	PUNCT
inlawrev-2815	565	12	inc	inc	PROPN
inlawrev-2815	565	13	.	.	PROPN
inlawrev-2815	565	14	,	,	PUNCT
inlawrev-2815	565	15	164	164	NUM
inlawrev-2815	565	16	ind	ind	NOUN
inlawrev-2815	565	17	.	.	PUNCT
inlawrev-2815	566	1	app	app	PROPN
inlawrev-2815	566	2	.	.	PROPN
inlawrev-2815	567	1	687	687	NUM
inlawrev-2815	567	2	,	,	PUNCT
inlawrev-2815	567	3	330	330	NUM
inlawrev-2815	567	4	n.e.2d	n.e.2d	NOUN
inlawrev-2815	567	5	394	394	NUM
inlawrev-2815	567	6	(	(	PUNCT
inlawrev-2815	567	7	1975	1975	NUM
inlawrev-2815	567	8	)	)	PUNCT
inlawrev-2815	567	9	.	.	PUNCT
inlawrev-2815	568	1	98	98	NUM
inlawrev-2815	568	2	.	.	X
inlawrev-2815	568	3	121	121	NUM
inlawrev-2815	568	4	ind	ind	NOUN
inlawrev-2815	568	5	.	.	PUNCT
inlawrev-2815	569	1	app	app	PROPN
inlawrev-2815	569	2	.	.	PUNCT
inlawrev-2815	570	1	at	at	ADP
inlawrev-2815	570	2	310	310	NUM
inlawrev-2815	570	3	,	,	PUNCT
inlawrev-2815	570	4	96	96	NUM
inlawrev-2815	570	5	n.e.2d	n.e.2d	NOUN
inlawrev-2815	570	6	at	at	ADP
inlawrev-2815	570	7	283	283	NUM
inlawrev-2815	570	8	.	.	PUNCT
inlawrev-2815	571	1	99	99	NUM
inlawrev-2815	571	2	.	.	PUNCT
inlawrev-2815	572	1	see	see	VERB
inlawrev-2815	572	2	supra	supra	PROPN
inlawrev-2815	572	3	notes	note	VERB
inlawrev-2815	572	4	28	28	NUM
inlawrev-2815	572	5	-	-	SYM
inlawrev-2815	572	6	30	30	NUM
inlawrev-2815	572	7	.	.	PUNCT
inlawrev-2815	573	1	466	466	NUM
inlawrev-2815	573	2	indiana	indiana	PROPN
inlawrev-2815	573	3	law	law	PROPN
inlawrev-2815	573	4	review	review	NOUN
inlawrev-2815	573	5	[	[	X
inlawrev-2815	573	6	vol	vol	NOUN
inlawrev-2815	573	7	.	.	PUNCT
inlawrev-2815	573	8	22:449	22:449	NUM
inlawrev-2815	573	9	uniformity	uniformity	NOUN
inlawrev-2815	573	10	.	.	PUNCT
inlawrev-2815	574	1	however	however	ADV
inlawrev-2815	574	2	,	,	PUNCT
inlawrev-2815	574	3	the	the	DET
inlawrev-2815	574	4	costs	cost	NOUN
inlawrev-2815	574	5	of	of	ADP
inlawrev-2815	574	6	implementing	implement	VERB
inlawrev-2815	574	7	such	such	DET
inlawrev-2815	574	8	a	a	DET
inlawrev-2815	574	9	sophisticated	sophisticated	ADJ
inlawrev-2815	574	10	system	system	NOUN
inlawrev-2815	574	11	—	—	PUNCT
inlawrev-2815	574	12	both	both	CCONJ
inlawrev-2815	574	13	in	in	ADP
inlawrev-2815	574	14	the	the	DET
inlawrev-2815	574	15	commitment	commitment	NOUN
inlawrev-2815	574	16	of	of	ADP
inlawrev-2815	574	17	resources	resource	NOUN
inlawrev-2815	574	18	and	and	CCONJ
inlawrev-2815	574	19	the	the	DET
inlawrev-2815	574	20	restructuring	restructuring	NOUN
inlawrev-2815	574	21	of	of	ADP
inlawrev-2815	574	22	administrative	administrative	ADJ
inlawrev-2815	574	23	procedures	procedure	NOUN
inlawrev-2815	574	24	—	—	PUNCT
inlawrev-2815	574	25	cannot	cannot	ADV
inlawrev-2815	574	26	be	be	AUX
inlawrev-2815	574	27	ignored	ignore	VERB
inlawrev-2815	574	28	.	.	PUNCT
inlawrev-2815	575	1	to	to	PART
inlawrev-2815	575	2	perform	perform	VERB
inlawrev-2815	575	3	its	its	PRON
inlawrev-2815	575	4	duty	duty	NOUN
inlawrev-2815	575	5	of	of	ADP
inlawrev-2815	575	6	administering	administer	VERB
inlawrev-2815	575	7	a	a	DET
inlawrev-2815	575	8	mass	mass	ADJ
inlawrev-2815	575	9	appraisal	appraisal	NOUN
inlawrev-2815	575	10	system	system	NOUN
inlawrev-2815	575	11	,	,	PUNCT
inlawrev-2815	575	12	the	the	DET
inlawrev-2815	575	13	state	state	NOUN
inlawrev-2815	575	14	board	board	NOUN
inlawrev-2815	575	15	must	must	AUX
inlawrev-2815	575	16	be	be	AUX
inlawrev-2815	575	17	allowed	allow	VERB
inlawrev-2815	575	18	to	to	PART
inlawrev-2815	575	19	prescribe	prescribe	VERB
inlawrev-2815	575	20	regulations	regulation	NOUN
inlawrev-2815	575	21	that	that	PRON
inlawrev-2815	575	22	rely	rely	VERB
inlawrev-2815	575	23	to	to	ADP
inlawrev-2815	575	24	a	a	DET
inlawrev-2815	575	25	degree	degree	NOUN
inlawrev-2815	575	26	on	on	ADP
inlawrev-2815	575	27	short	short	ADJ
inlawrev-2815	575	28	-	-	PUNCT
inlawrev-2815	575	29	hand	hand	NOUN
inlawrev-2815	575	30	formulas	formula	NOUN
inlawrev-2815	575	31	,	,	PUNCT
inlawrev-2815	575	32	rules	rule	NOUN
inlawrev-2815	575	33	of	of	ADP
inlawrev-2815	575	34	thumb	thumb	NOUN
inlawrev-2815	575	35	,	,	PUNCT
inlawrev-2815	575	36	and	and	CCONJ
inlawrev-2815	575	37	uniform	uniform	ADJ
inlawrev-2815	575	38	cost	cost	NOUN
inlawrev-2815	575	39	schedules	schedule	NOUN
inlawrev-2815	575	40	.	.	PUNCT
inlawrev-2815	576	1	however	however	ADV
inlawrev-2815	576	2	,	,	PUNCT
inlawrev-2815	576	3	to	to	PART
inlawrev-2815	576	4	approximate	approximate	VERB
inlawrev-2815	576	5	market	market	NOUN
inlawrev-2815	576	6	values	value	NOUN
inlawrev-2815	576	7	,	,	PUNCT
inlawrev-2815	576	8	such	such	ADJ
inlawrev-2815	576	9	regulations	regulation	NOUN
inlawrev-2815	576	10	need	need	VERB
inlawrev-2815	576	11	to	to	PART
inlawrev-2815	576	12	be	be	AUX
inlawrev-2815	576	13	relatively	relatively	ADV
inlawrev-2815	576	14	faithful	faithful	ADJ
inlawrev-2815	576	15	to	to	PART
inlawrev-2815	576	16	recognized	recognize	VERB
inlawrev-2815	576	17	appraisal	appraisal	NOUN
inlawrev-2815	576	18	concepts	concept	NOUN
inlawrev-2815	576	19	.	.	PUNCT
inlawrev-2815	577	1	thus	thus	ADV
inlawrev-2815	577	2	,	,	PUNCT
inlawrev-2815	577	3	the	the	DET
inlawrev-2815	577	4	regulations	regulation	NOUN
inlawrev-2815	577	5	should	should	AUX
inlawrev-2815	577	6	allow	allow	VERB
inlawrev-2815	577	7	the	the	DET
inlawrev-2815	577	8	use	use	NOUN
inlawrev-2815	577	9	of	of	ADP
inlawrev-2815	577	10	the	the	DET
inlawrev-2815	577	11	income	income	NOUN
inlawrev-2815	577	12	method	method	NOUN
inlawrev-2815	577	13	of	of	ADP
inlawrev-2815	577	14	valuation	valuation	NOUN
inlawrev-2815	577	15	for	for	ADP
inlawrev-2815	577	16	certain	certain	ADJ
inlawrev-2815	577	17	types	type	NOUN
inlawrev-2815	577	18	of	of	ADP
inlawrev-2815	577	19	properties	property	NOUN
inlawrev-2815	577	20	,	,	PUNCT
inlawrev-2815	577	21	allow	allow	VERB
inlawrev-2815	577	22	consideration	consideration	NOUN
inlawrev-2815	577	23	of	of	ADP
inlawrev-2815	577	24	actual	actual	ADJ
inlawrev-2815	577	25	sales	sale	NOUN
inlawrev-2815	577	26	prices	price	NOUN
inlawrev-2815	577	27	of	of	ADP
inlawrev-2815	577	28	comparable	comparable	ADJ
inlawrev-2815	577	29	properties	property	NOUN
inlawrev-2815	577	30	,	,	PUNCT
inlawrev-2815	577	31	recognize	recognize	VERB
inlawrev-2815	577	32	the	the	DET
inlawrev-2815	577	33	distinction	distinction	NOUN
inlawrev-2815	577	34	between	between	ADP
inlawrev-2815	577	35	the	the	DET
inlawrev-2815	577	36	actual	actual	ADJ
inlawrev-2815	577	37	age	age	NOUN
inlawrev-2815	577	38	and	and	CCONJ
inlawrev-2815	577	39	the	the	DET
inlawrev-2815	577	40	effective	effective	ADJ
inlawrev-2815	577	41	age	age	NOUN
inlawrev-2815	577	42	of	of	ADP
inlawrev-2815	577	43	property	property	NOUN
inlawrev-2815	577	44	,	,	PUNCT
inlawrev-2815	577	45	^^	^^	PUNCT
inlawrev-2815	577	46	permit	permit	NOUN
inlawrev-2815	577	47	indexation	indexation	NOUN
inlawrev-2815	577	48	of	of	ADP
inlawrev-2815	577	49	cost	cost	NOUN
inlawrev-2815	577	50	figures	figure	NOUN
inlawrev-2815	577	51	to	to	PART
inlawrev-2815	577	52	reflect	reflect	VERB
inlawrev-2815	577	53	inflation	inflation	NOUN
inlawrev-2815	577	54	,	,	PUNCT
inlawrev-2815	577	55	and	and	CCONJ
inlawrev-2815	577	56	set	set	VERB
inlawrev-2815	577	57	forth	forth	ADP
inlawrev-2815	577	58	guidelines	guideline	NOUN
inlawrev-2815	577	59	for	for	ADP
inlawrev-2815	577	60	estimating	estimate	VERB
inlawrev-2815	577	61	functional	functional	ADJ
inlawrev-2815	577	62	and	and	CCONJ
inlawrev-2815	577	63	economic	economic	ADJ
inlawrev-2815	577	64	obsolescence	obsolescence	NOUN
inlawrev-2815	577	65	.	.	PUNCT
inlawrev-2815	578	1	'^	'^	NOUN
inlawrev-2815	578	2	'	'	PUNCT
inlawrev-2815	578	3	how	how	SCONJ
inlawrev-2815	578	4	far	far	ADV
inlawrev-2815	578	5	the	the	DET
inlawrev-2815	578	6	state	state	NOUN
inlawrev-2815	578	7	board	board	NOUN
inlawrev-2815	578	8	should	should	AUX
inlawrev-2815	578	9	be	be	AUX
inlawrev-2815	578	10	required	require	VERB
inlawrev-2815	578	11	to	to	PART
inlawrev-2815	578	12	go	go	VERB
inlawrev-2815	578	13	in	in	ADV
inlawrev-2815	578	14	incorporating	incorporate	VERB
inlawrev-2815	578	15	sophisticated	sophisticated	ADJ
inlawrev-2815	578	16	appraisal	appraisal	NOUN
inlawrev-2815	578	17	techniques	technique	NOUN
inlawrev-2815	578	18	in	in	ADP
inlawrev-2815	578	19	its	its	PRON
inlawrev-2815	578	20	regulations	regulation	NOUN
inlawrev-2815	578	21	is	be	AUX
inlawrev-2815	578	22	admittedly	admittedly	ADV
inlawrev-2815	578	23	a	a	DET
inlawrev-2815	578	24	difficult	difficult	ADJ
inlawrev-2815	578	25	issue	issue	NOUN
inlawrev-2815	578	26	.	.	PUNCT
inlawrev-2815	579	1	moreover	moreover	ADV
inlawrev-2815	579	2	,	,	PUNCT
inlawrev-2815	579	3	to	to	ADP
inlawrev-2815	579	4	the	the	DET
inlawrev-2815	579	5	extent	extent	NOUN
inlawrev-2815	579	6	that	that	SCONJ
inlawrev-2815	579	7	the	the	DET
inlawrev-2815	579	8	regulations	regulation	NOUN
inlawrev-2815	579	9	prescribe	prescribe	VERB
inlawrev-2815	579	10	such	such	ADJ
inlawrev-2815	579	11	appraisal	appraisal	NOUN
inlawrev-2815	579	12	techniques	technique	NOUN
inlawrev-2815	579	13	,	,	PUNCT
inlawrev-2815	579	14	local	local	ADJ
inlawrev-2815	579	15	assessors	assessor	NOUN
inlawrev-2815	579	16	would	would	AUX
inlawrev-2815	579	17	undoubtedly	undoubtedly	ADV
inlawrev-2815	579	18	require	require	VERB
inlawrev-2815	579	19	increased	increase	VERB
inlawrev-2815	579	20	training	training	NOUN
inlawrev-2815	579	21	and	and	CCONJ
inlawrev-2815	579	22	resources	resource	NOUN
inlawrev-2815	579	23	,	,	PUNCT
inlawrev-2815	579	24	and	and	CCONJ
inlawrev-2815	579	25	the	the	DET
inlawrev-2815	579	26	amount	amount	NOUN
inlawrev-2815	579	27	of	of	ADP
inlawrev-2815	579	28	their	their	PRON
inlawrev-2815	579	29	discretion	discretion	NOUN
inlawrev-2815	579	30	in	in	ADP
inlawrev-2815	579	31	determining	determine	VERB
inlawrev-2815	579	32	values	value	NOUN
inlawrev-2815	579	33	would	would	AUX
inlawrev-2815	579	34	inevitably	inevitably	ADV
inlawrev-2815	579	35	grow	grow	VERB
inlawrev-2815	579	36	.	.	PUNCT
inlawrev-2815	580	1	greater	great	ADJ
inlawrev-2815	580	2	local	local	ADJ
inlawrev-2815	580	3	discretion	discretion	NOUN
inlawrev-2815	580	4	could	could	AUX
inlawrev-2815	580	5	arguably	arguably	ADV
inlawrev-2815	580	6	open	open	VERB
inlawrev-2815	580	7	up	up	ADP
inlawrev-2815	580	8	the	the	DET
inlawrev-2815	580	9	possibility	possibility	NOUN
inlawrev-2815	580	10	of	of	ADP
inlawrev-2815	580	11	abuse	abuse	NOUN
inlawrev-2815	580	12	,	,	PUNCT
inlawrev-2815	580	13	which	which	PRON
inlawrev-2815	580	14	then	then	ADV
inlawrev-2815	580	15	could	could	AUX
inlawrev-2815	580	16	require	require	VERB
inlawrev-2815	580	17	a	a	DET
inlawrev-2815	580	18	greater	great	ADJ
inlawrev-2815	580	19	commitment	commitment	NOUN
inlawrev-2815	580	20	of	of	ADP
inlawrev-2815	580	21	resources	resource	NOUN
inlawrev-2815	580	22	at	at	ADP
inlawrev-2815	580	23	the	the	DET
inlawrev-2815	580	24	state	state	NOUN
inlawrev-2815	580	25	level	level	NOUN
inlawrev-2815	580	26	to	to	PART
inlawrev-2815	580	27	monitor	monitor	VERB
inlawrev-2815	580	28	local	local	ADJ
inlawrev-2815	580	29	assessment	assessment	NOUN
inlawrev-2815	580	30	practices	practice	NOUN
inlawrev-2815	580	31	.	.	PUNCT
inlawrev-2815	581	1	in	in	ADP
inlawrev-2815	581	2	addition	addition	NOUN
inlawrev-2815	581	3	,	,	PUNCT
inlawrev-2815	581	4	application	application	NOUN
inlawrev-2815	581	5	of	of	ADP
inlawrev-2815	581	6	the	the	DET
inlawrev-2815	581	7	market	market	NOUN
inlawrev-2815	581	8	comparison	comparison	NOUN
inlawrev-2815	581	9	method	method	NOUN
inlawrev-2815	581	10	,	,	PUNCT
inlawrev-2815	581	11	which	which	PRON
inlawrev-2815	581	12	appears	appear	VERB
inlawrev-2815	581	13	to	to	PART
inlawrev-2815	581	14	be	be	AUX
inlawrev-2815	581	15	officially	officially	ADV
inlawrev-2815	581	16	sanctioned	sanction	VERB
inlawrev-2815	581	17	under	under	ADP
inlawrev-2815	581	18	current	current	ADJ
inlawrev-2815	581	19	regulation	regulation	NOUN
inlawrev-2815	581	20	17	17	NUM
inlawrev-2815	581	21	only	only	ADV
inlawrev-2815	581	22	in	in	ADP
inlawrev-2815	581	23	the	the	DET
inlawrev-2815	581	24	area	area	NOUN
inlawrev-2815	581	25	of	of	ADP
inlawrev-2815	581	26	residential	residential	ADJ
inlawrev-2815	581	27	and	and	CCONJ
inlawrev-2815	581	28	commercial	commercial	ADJ
inlawrev-2815	581	29	land	land	NOUN
inlawrev-2815	581	30	values	value	NOUN
inlawrev-2815	581	31	,	,	PUNCT
inlawrev-2815	581	32	'	'	PUNCT
inlawrev-2815	581	33	°	°	PRON
inlawrev-2815	581	34	^	^	PUNCT
inlawrev-2815	581	35	is	be	AUX
inlawrev-2815	581	36	seriously	seriously	ADV
inlawrev-2815	581	37	hampered	hamper	VERB
inlawrev-2815	581	38	by	by	ADP
inlawrev-2815	581	39	the	the	DET
inlawrev-2815	581	40	absence	absence	NOUN
inlawrev-2815	581	41	of	of	ADP
inlawrev-2815	581	42	any	any	DET
inlawrev-2815	581	43	requirement	requirement	NOUN
inlawrev-2815	581	44	that	that	SCONJ
inlawrev-2815	581	45	accurate	accurate	ADJ
inlawrev-2815	581	46	sales	sale	NOUN
inlawrev-2815	581	47	price	price	NOUN
inlawrev-2815	581	48	data	datum	NOUN
inlawrev-2815	581	49	be	be	AUX
inlawrev-2815	581	50	set	set	VERB
inlawrev-2815	581	51	forth	forth	ADV
inlawrev-2815	581	52	on	on	ADP
inlawrev-2815	581	53	deeds	deed	NOUN
inlawrev-2815	581	54	,	,	PUNCT
inlawrev-2815	581	55	a	a	DET
inlawrev-2815	581	56	common	common	ADJ
inlawrev-2815	581	57	requirement	requirement	NOUN
inlawrev-2815	581	58	in	in	ADP
inlawrev-2815	581	59	many	many	ADJ
inlawrev-2815	581	60	states	state	NOUN
inlawrev-2815	581	61	.	.	PUNCT
inlawrev-2815	582	1	'	'	PUNCT
inlawrev-2815	582	2	°	°	NOUN
inlawrev-2815	582	3	^	^	PUNCT
inlawrev-2815	582	4	thus	thus	ADV
inlawrev-2815	582	5	,	,	PUNCT
inlawrev-2815	582	6	an	an	DET
inlawrev-2815	582	7	effective	effective	ADJ
inlawrev-2815	582	8	property	property	NOUN
inlawrev-2815	582	9	tax	tax	NOUN
inlawrev-2815	582	10	system	system	NOUN
inlawrev-2815	582	11	might	might	AUX
inlawrev-2815	582	12	also	also	ADV
inlawrev-2815	582	13	require	require	VERB
inlawrev-2815	582	14	adoption	adoption	NOUN
inlawrev-2815	582	15	of	of	ADP
inlawrev-2815	582	16	a	a	DET
inlawrev-2815	582	17	law	law	NOUN
inlawrev-2815	582	18	requiring	require	VERB
inlawrev-2815	582	19	disclosure	disclosure	NOUN
inlawrev-2815	582	20	of	of	ADP
inlawrev-2815	582	21	this	this	DET
inlawrev-2815	582	22	information	information	NOUN
inlawrev-2815	582	23	.	.	PUNCT
inlawrev-2815	583	1	'	'	PUNCT
inlawrev-2815	584	1	*	*	PUNCT
inlawrev-2815	584	2	^	^	PUNCT
inlawrev-2815	584	3	'	'	X
inlawrev-2815	584	4	*	*	PUNCT
inlawrev-2815	584	5	finally	finally	ADV
inlawrev-2815	584	6	,	,	PUNCT
inlawrev-2815	584	7	because	because	SCONJ
inlawrev-2815	584	8	of	of	ADP
inlawrev-2815	584	9	100	100	NUM
inlawrev-2815	584	10	.	.	PUNCT
inlawrev-2815	585	1	cf	cf	NOUN
inlawrev-2815	585	2	.	.	PUNCT
inlawrev-2815	586	1	performance	performance	NOUN
inlawrev-2815	586	2	audit	audit	NOUN
inlawrev-2815	586	3	,	,	PUNCT
inlawrev-2815	586	4	supra	supra	PROPN
inlawrev-2815	586	5	note	note	NOUN
inlawrev-2815	586	6	60	60	NUM
inlawrev-2815	586	7	,	,	PUNCT
inlawrev-2815	586	8	at	at	ADP
inlawrev-2815	586	9	4	4	NUM
inlawrev-2815	586	10	(	(	PUNCT
inlawrev-2815	586	11	legislative	legislative	ADJ
inlawrev-2815	586	12	services	service	NOUN
inlawrev-2815	586	13	agency	agency	NOUN
inlawrev-2815	586	14	criticized	criticize	VERB
inlawrev-2815	586	15	the	the	DET
inlawrev-2815	586	16	1979	1979	NUM
inlawrev-2815	586	17	version	version	NOUN
inlawrev-2815	586	18	of	of	ADP
inlawrev-2815	586	19	regulation	regulation	NOUN
inlawrev-2815	586	20	17	17	NUM
inlawrev-2815	586	21	for	for	ADP
inlawrev-2815	586	22	basing	base	VERB
inlawrev-2815	586	23	depreciation	depreciation	NOUN
inlawrev-2815	586	24	on	on	ADP
inlawrev-2815	586	25	actual	actual	ADJ
inlawrev-2815	586	26	age	age	NOUN
inlawrev-2815	586	27	)	)	PUNCT
inlawrev-2815	586	28	.	.	PUNCT
inlawrev-2815	587	1	101	101	NUM
inlawrev-2815	587	2	.	.	PUNCT
inlawrev-2815	588	1	regulation	regulation	NOUN
inlawrev-2815	588	2	17	17	NUM
inlawrev-2815	588	3	,	,	PUNCT
inlawrev-2815	588	4	governing	govern	VERB
inlawrev-2815	588	5	real	real	ADJ
inlawrev-2815	588	6	property	property	NOUN
inlawrev-2815	588	7	assessments	assessment	NOUN
inlawrev-2815	588	8	,	,	PUNCT
inlawrev-2815	588	9	presently	presently	ADV
inlawrev-2815	588	10	allows	allow	VERB
inlawrev-2815	588	11	an	an	DET
inlawrev-2815	588	12	adjustment	adjustment	NOUN
inlawrev-2815	588	13	for	for	ADP
inlawrev-2815	588	14	economic	economic	ADJ
inlawrev-2815	588	15	and	and	CCONJ
inlawrev-2815	588	16	functional	functional	ADJ
inlawrev-2815	588	17	obsolescence	obsolescence	NOUN
inlawrev-2815	588	18	but	but	CCONJ
inlawrev-2815	588	19	gives	give	VERB
inlawrev-2815	588	20	little	little	ADJ
inlawrev-2815	588	21	guidance	guidance	NOUN
inlawrev-2815	588	22	concerning	concern	VERB
inlawrev-2815	588	23	how	how	SCONJ
inlawrev-2815	588	24	such	such	ADJ
inlawrev-2815	588	25	obsolescence	obsolescence	NOUN
inlawrev-2815	588	26	should	should	AUX
inlawrev-2815	588	27	be	be	AUX
inlawrev-2815	588	28	measured	measure	VERB
inlawrev-2815	588	29	or	or	CCONJ
inlawrev-2815	588	30	whether	whether	SCONJ
inlawrev-2815	588	31	a	a	DET
inlawrev-2815	588	32	capitalized	capitalize	VERB
inlawrev-2815	588	33	earnings	earning	NOUN
inlawrev-2815	588	34	approach	approach	NOUN
inlawrev-2815	588	35	could	could	AUX
inlawrev-2815	588	36	be	be	AUX
inlawrev-2815	588	37	used	use	VERB
inlawrev-2815	588	38	for	for	ADP
inlawrev-2815	588	39	this	this	DET
inlawrev-2815	588	40	method	method	NOUN
inlawrev-2815	588	41	.	.	PUNCT
inlawrev-2815	589	1	ind	ind	PROPN
inlawrev-2815	589	2	.	.	PUNCT
inlawrev-2815	590	1	admin	admin	PROPN
inlawrev-2815	590	2	.	.	PUNCT
inlawrev-2815	591	1	code	code	PROPN
inlawrev-2815	591	2	tit	tit	PROPN
inlawrev-2815	591	3	.	.	PUNCT
inlawrev-2815	592	1	50	50	NUM
inlawrev-2815	592	2	,	,	PUNCT
inlawrev-2815	592	3	r.	r.	NOUN
inlawrev-2815	592	4	2.1	2.1	NUM
inlawrev-2815	592	5	-	-	SYM
inlawrev-2815	592	6	5	5	NUM
inlawrev-2815	592	7	-	-	SYM
inlawrev-2815	592	8	1	1	NUM
inlawrev-2815	592	9	(	(	PUNCT
inlawrev-2815	592	10	1988	1988	NUM
inlawrev-2815	592	11	)	)	PUNCT
inlawrev-2815	592	12	.	.	PUNCT
inlawrev-2815	593	1	thus	thus	ADV
inlawrev-2815	593	2	,	,	PUNCT
inlawrev-2815	593	3	having	having	AUX
inlawrev-2815	593	4	officially	officially	ADV
inlawrev-2815	593	5	banished	banish	VERB
inlawrev-2815	593	6	the	the	DET
inlawrev-2815	593	7	income	income	NOUN
inlawrev-2815	593	8	method	method	NOUN
inlawrev-2815	593	9	from	from	ADP
inlawrev-2815	593	10	regulation	regulation	NOUN
inlawrev-2815	593	11	17	17	NUM
inlawrev-2815	593	12	,	,	PUNCT
inlawrev-2815	593	13	the	the	DET
inlawrev-2815	593	14	state	state	NOUN
inlawrev-2815	593	15	board	board	NOUN
inlawrev-2815	593	16	may	may	AUX
inlawrev-2815	593	17	have	have	AUX
inlawrev-2815	593	18	permitted	permit	VERB
inlawrev-2815	593	19	it	it	PRON
inlawrev-2815	593	20	to	to	PART
inlawrev-2815	593	21	re	re	VERB
inlawrev-2815	593	22	-	-	VERB
inlawrev-2815	593	23	enter	enter	VERB
inlawrev-2815	593	24	through	through	ADP
inlawrev-2815	593	25	the	the	DET
inlawrev-2815	593	26	back	back	ADJ
inlawrev-2815	593	27	door	door	NOUN
inlawrev-2815	593	28	as	as	ADP
inlawrev-2815	593	29	a	a	DET
inlawrev-2815	593	30	means	means	NOUN
inlawrev-2815	593	31	of	of	ADP
inlawrev-2815	593	32	quantifying	quantify	VERB
inlawrev-2815	593	33	obsolescence	obsolescence	NOUN
inlawrev-2815	593	34	.	.	PUNCT
inlawrev-2815	594	1	102	102	X
inlawrev-2815	594	2	.	.	PUNCT
inlawrev-2815	595	1	see	see	VERB
inlawrev-2815	595	2	supra	supra	PROPN
inlawrev-2815	595	3	note	note	PROPN
inlawrev-2815	595	4	36	36	NUM
inlawrev-2815	595	5	and	and	CCONJ
inlawrev-2815	595	6	accompanying	accompany	VERB
inlawrev-2815	595	7	text	text	NOUN
inlawrev-2815	595	8	.	.	PUNCT
inlawrev-2815	596	1	103	103	NUM
inlawrev-2815	596	2	.	.	PUNCT
inlawrev-2815	597	1	benshoof	benshoof	PROPN
inlawrev-2815	597	2	&	&	CCONJ
inlawrev-2815	597	3	gibson	gibson	PROPN
inlawrev-2815	597	4	,	,	PUNCT
inlawrev-2815	597	5	trial	trial	NOUN
inlawrev-2815	597	6	of	of	ADP
inlawrev-2815	597	7	tax	tax	NOUN
inlawrev-2815	597	8	discrimination	discrimination	NOUN
inlawrev-2815	597	9	case	case	NOUN
inlawrev-2815	597	10	under	under	ADP
inlawrev-2815	597	11	the	the	DET
inlawrev-2815	597	12	4	4	NUM
inlawrev-2815	597	13	-	-	PUNCT
inlawrev-2815	597	14	r	r	NOUN
inlawrev-2815	597	15	act	act	NOUN
inlawrev-2815	597	16	,	,	PUNCT
inlawrev-2815	597	17	n.y.u	n.y.u	NOUN
inlawrev-2815	597	18	.	.	PUNCT
inlawrev-2815	597	19	2d	2d	PROPN
inlawrev-2815	597	20	ann	ann	PROPN
inlawrev-2815	597	21	.	.	PROPN
inlawrev-2815	597	22	inst	inst	PROPN
inlawrev-2815	597	23	,	,	PUNCT
inlawrev-2815	597	24	on	on	ADP
inlawrev-2815	597	25	st	st	PROPN
inlawrev-2815	597	26	.	.	PROPN
inlawrev-2815	597	27	&	&	CCONJ
inlawrev-2815	597	28	local	local	ADJ
inlawrev-2815	597	29	tax'n	tax'n	NOUN
inlawrev-2815	597	30	and	and	CCONJ
inlawrev-2815	597	31	conf	conf	NOUN
inlawrev-2815	597	32	.	.	PUNCT
inlawrev-2815	598	1	on	on	ADP
inlawrev-2815	598	2	prop	prop	NOUN
inlawrev-2815	598	3	.	.	PUNCT
inlawrev-2815	599	1	tax'n	tax'n	ADP
inlawrev-2815	599	2	§	§	PROPN
inlawrev-2815	599	3	20.06[41	20.06[41	NUM
inlawrev-2815	599	4	(	(	PUNCT
inlawrev-2815	599	5	1984	1984	NUM
inlawrev-2815	599	6	)	)	PUNCT
inlawrev-2815	599	7	.	.	PUNCT
inlawrev-2815	600	1	104	104	NUM
inlawrev-2815	600	2	.	.	PUNCT
inlawrev-2815	601	1	cf	cf	NOUN
inlawrev-2815	601	2	.	.	PUNCT
inlawrev-2815	602	1	model	model	PROPN
inlawrev-2815	602	2	real	real	ADJ
inlawrev-2815	602	3	property	property	NOUN
inlawrev-2815	602	4	transfer	transfer	NOUN
inlawrev-2815	602	5	information	information	NOUN
inlawrev-2815	602	6	act	act	NOUN
inlawrev-2815	602	7	,	,	PUNCT
inlawrev-2815	602	8	art	art	NOUN
inlawrev-2815	602	9	.	.	PUNCT
inlawrev-2815	603	1	2	2	NUM
inlawrev-2815	603	2	,	,	PUNCT
inlawrev-2815	603	3	§	§	PROPN
inlawrev-2815	603	4	2.1(a)(ll	2.1(a)(ll	NUM
inlawrev-2815	603	5	)	)	PUNCT
inlawrev-2815	603	6	(	(	PUNCT
inlawrev-2815	603	7	american	american	PROPN
inlawrev-2815	603	8	bar	bar	PROPN
inlawrev-2815	603	9	association	association	PROPN
inlawrev-2815	603	10	legislative	legislative	ADJ
inlawrev-2815	603	11	recommendation	recommendation	NOUN
inlawrev-2815	603	12	no	no	INTJ
inlawrev-2815	603	13	.	.	PUNCT
inlawrev-2815	604	1	1987	1987	NUM
inlawrev-2815	604	2	-	-	SYM
inlawrev-2815	604	3	1	1	NUM
inlawrev-2815	604	4	,	,	PUNCT
inlawrev-2815	604	5	approved	approve	VERB
inlawrev-2815	604	6	aug	aug	PROPN
inlawrev-2815	604	7	.	.	PROPN
inlawrev-2815	604	8	1988	1988	NUM
inlawrev-2815	604	9	)	)	PUNCT
inlawrev-2815	604	10	.	.	PUNCT
inlawrev-2815	605	1	1988	1988	NUM
inlawrev-2815	605	2	]	]	PUNCT
inlawrev-2815	605	3	tax	tax	NOUN
inlawrev-2815	605	4	policy	policy	NOUN
inlawrev-2815	605	5	467	467	NUM
inlawrev-2815	605	6	shifting	shift	VERB
inlawrev-2815	605	7	values	value	NOUN
inlawrev-2815	605	8	of	of	ADP
inlawrev-2815	605	9	individual	individual	ADJ
inlawrev-2815	605	10	properties	property	NOUN
inlawrev-2815	605	11	as	as	ADV
inlawrev-2815	605	12	well	well	ADV
inlawrev-2815	605	13	as	as	ADP
inlawrev-2815	605	14	general	general	ADJ
inlawrev-2815	605	15	price	price	NOUN
inlawrev-2815	605	16	level	level	NOUN
inlawrev-2815	605	17	changes	change	NOUN
inlawrev-2815	605	18	,	,	PUNCT
inlawrev-2815	605	19	the	the	DET
inlawrev-2815	605	20	cycle	cycle	NOUN
inlawrev-2815	605	21	for	for	ADP
inlawrev-2815	605	22	the	the	DET
inlawrev-2815	605	23	general	general	ADJ
inlawrev-2815	605	24	reassessment	reassessment	NOUN
inlawrev-2815	605	25	of	of	ADP
inlawrev-2815	605	26	real	real	ADJ
inlawrev-2815	605	27	estate	estate	NOUN
inlawrev-2815	605	28	should	should	AUX
inlawrev-2815	605	29	be	be	AUX
inlawrev-2815	605	30	more	more	ADV
inlawrev-2815	605	31	frequent	frequent	ADJ
inlawrev-2815	605	32	than	than	ADP
inlawrev-2815	605	33	once	once	ADV
inlawrev-2815	605	34	every	every	DET
inlawrev-2815	605	35	eight	eight	NUM
inlawrev-2815	605	36	to	to	PART
inlawrev-2815	605	37	ten	ten	NUM
inlawrev-2815	605	38	years	year	NOUN
inlawrev-2815	605	39	.	.	PUNCT
inlawrev-2815	606	1	'	'	PUNCT
inlawrev-2815	606	2	^^	^^	PUNCT
inlawrev-2815	606	3	the	the	DET
inlawrev-2815	606	4	price	price	NOUN
inlawrev-2815	606	5	of	of	ADP
inlawrev-2815	606	6	achieving	achieve	VERB
inlawrev-2815	606	7	genuine	genuine	ADJ
inlawrev-2815	606	8	fairness	fairness	NOUN
inlawrev-2815	606	9	and	and	CCONJ
inlawrev-2815	606	10	equity	equity	NOUN
inlawrev-2815	606	11	in	in	ADP
inlawrev-2815	606	12	property	property	NOUN
inlawrev-2815	606	13	taxation	taxation	NOUN
inlawrev-2815	606	14	may	may	AUX
inlawrev-2815	606	15	not	not	PART
inlawrev-2815	606	16	be	be	AUX
inlawrev-2815	606	17	cheap	cheap	ADJ
inlawrev-2815	606	18	.	.	PUNCT
inlawrev-2815	607	1	however	however	ADV
inlawrev-2815	607	2	,	,	PUNCT
inlawrev-2815	607	3	indiana	indiana	PROPN
inlawrev-2815	607	4	's	's	PART
inlawrev-2815	607	5	constitutional	constitutional	ADJ
inlawrev-2815	607	6	provisions	provision	NOUN
inlawrev-2815	607	7	for	for	ADP
inlawrev-2815	607	8	uniformity	uniformity	NOUN
inlawrev-2815	607	9	,	,	PUNCT
inlawrev-2815	607	10	equality	equality	NOUN
inlawrev-2815	607	11	,	,	PUNCT
inlawrev-2815	607	12	and	and	CCONJ
inlawrev-2815	607	13	just	just	ADV
inlawrev-2815	607	14	valuation	valuation	NOUN
inlawrev-2815	607	15	may	may	AUX
inlawrev-2815	607	16	yet	yet	ADV
inlawrev-2815	607	17	require	require	VERB
inlawrev-2815	607	18	either	either	CCONJ
inlawrev-2815	607	19	that	that	SCONJ
inlawrev-2815	607	20	this	this	DET
inlawrev-2815	607	21	price	price	NOUN
inlawrev-2815	607	22	be	be	AUX
inlawrev-2815	607	23	paid	pay	VERB
inlawrev-2815	607	24	or	or	CCONJ
inlawrev-2815	607	25	that	that	SCONJ
inlawrev-2815	607	26	the	the	DET
inlawrev-2815	607	27	constitution	constitution	NOUN
inlawrev-2815	607	28	be	be	AUX
inlawrev-2815	607	29	amended	amend	VERB
inlawrev-2815	607	30	to	to	PART
inlawrev-2815	607	31	provide	provide	VERB
inlawrev-2815	607	32	the	the	DET
inlawrev-2815	607	33	indiana	indiana	PROPN
inlawrev-2815	607	34	general	general	PROPN
inlawrev-2815	607	35	assembly	assembly	PROPN
inlawrev-2815	607	36	more	more	ADJ
inlawrev-2815	607	37	latitude	latitude	NOUN
inlawrev-2815	607	38	in	in	ADP
inlawrev-2815	607	39	defining	define	VERB
inlawrev-2815	607	40	"	"	PUNCT
inlawrev-2815	607	41	value	value	NOUN
inlawrev-2815	607	42	"	"	PUNCT
inlawrev-2815	607	43	and	and	CCONJ
inlawrev-2815	607	44	in	in	ADP
inlawrev-2815	607	45	distinguishing	distinguish	VERB
inlawrev-2815	607	46	among	among	ADP
inlawrev-2815	607	47	different	different	ADJ
inlawrev-2815	607	48	classes	class	NOUN
inlawrev-2815	607	49	of	of	ADP
inlawrev-2815	607	50	taxpayers	taxpayer	NOUN
inlawrev-2815	607	51	.	.	PUNCT
inlawrev-2815	608	1	iii	iii	X
inlawrev-2815	608	2	.	.	PUNCT
inlawrev-2815	609	1	new	new	ADJ
inlawrev-2815	609	2	sales	sale	NOUN
inlawrev-2815	609	3	tax	tax	NOUN
inlawrev-2815	609	4	regulations	regulation	NOUN
inlawrev-2815	609	5	interpreting	interpret	VERB
inlawrev-2815	609	6	the	the	DET
inlawrev-2815	609	7	sales	sale	NOUN
inlawrev-2815	609	8	tax	tax	NOUN
inlawrev-2815	609	9	manufacturing	manufacturing	NOUN
inlawrev-2815	609	10	exemption	exemption	NOUN
inlawrev-2815	609	11	the	the	DET
inlawrev-2815	609	12	year	year	NOUN
inlawrev-2815	609	13	's	's	PART
inlawrev-2815	609	14	most	most	ADV
inlawrev-2815	609	15	significant	significant	ADJ
inlawrev-2815	609	16	development	development	NOUN
inlawrev-2815	609	17	in	in	ADP
inlawrev-2815	609	18	the	the	DET
inlawrev-2815	609	19	sales	sale	NOUN
inlawrev-2815	609	20	tax	tax	NOUN
inlawrev-2815	609	21	area	area	NOUN
inlawrev-2815	609	22	was	be	AUX
inlawrev-2815	609	23	the	the	DET
inlawrev-2815	609	24	promulgation	promulgation	NOUN
inlawrev-2815	609	25	by	by	ADP
inlawrev-2815	609	26	the	the	DET
inlawrev-2815	609	27	indiana	indiana	PROPN
inlawrev-2815	609	28	department	department	PROPN
inlawrev-2815	609	29	of	of	ADP
inlawrev-2815	609	30	revenue	revenue	NOUN
inlawrev-2815	609	31	of	of	ADP
inlawrev-2815	609	32	revised	revise	VERB
inlawrev-2815	609	33	sales	sale	NOUN
inlawrev-2815	609	34	tax	tax	NOUN
inlawrev-2815	609	35	regulations	regulation	NOUN
inlawrev-2815	609	36	on	on	ADP
inlawrev-2815	609	37	september	september	PROPN
inlawrev-2815	609	38	1	1	NUM
inlawrev-2815	609	39	,	,	PUNCT
inlawrev-2815	609	40	1987.'^^	1987.'^^	NUM
inlawrev-2815	609	41	the	the	DET
inlawrev-2815	609	42	promulgation	promulgation	NOUN
inlawrev-2815	609	43	of	of	ADP
inlawrev-2815	609	44	the	the	DET
inlawrev-2815	609	45	new	new	ADJ
inlawrev-2815	609	46	regulations	regulation	NOUN
inlawrev-2815	609	47	,	,	PUNCT
inlawrev-2815	609	48	together	together	ADV
inlawrev-2815	609	49	with	with	ADP
inlawrev-2815	609	50	two	two	NUM
inlawrev-2815	609	51	decisions	decision	NOUN
inlawrev-2815	609	52	of	of	ADP
inlawrev-2815	609	53	the	the	DET
inlawrev-2815	609	54	court	court	NOUN
inlawrev-2815	609	55	of	of	ADP
inlawrev-2815	609	56	appeals	appeal	NOUN
inlawrev-2815	609	57	,	,	PUNCT
inlawrev-2815	609	58	effectively	effectively	ADV
inlawrev-2815	609	59	ended	end	VERB
inlawrev-2815	609	60	a	a	DET
inlawrev-2815	609	61	long	long	ADJ
inlawrev-2815	609	62	standing	stand	VERB
inlawrev-2815	609	63	dispute	dispute	NOUN
inlawrev-2815	609	64	between	between	ADP
inlawrev-2815	609	65	taxpayers	taxpayer	NOUN
inlawrev-2815	609	66	and	and	CCONJ
inlawrev-2815	609	67	the	the	DET
inlawrev-2815	609	68	department	department	NOUN
inlawrev-2815	609	69	about	about	ADP
inlawrev-2815	609	70	the	the	DET
inlawrev-2815	609	71	precise	precise	ADJ
inlawrev-2815	609	72	contours	contours	NOUN
inlawrev-2815	609	73	of	of	ADP
inlawrev-2815	609	74	several	several	ADJ
inlawrev-2815	609	75	sales	sale	NOUN
inlawrev-2815	609	76	and	and	CCONJ
inlawrev-2815	609	77	use	use	VERB
inlawrev-2815	609	78	tax	tax	NOUN
inlawrev-2815	609	79	exemption	exemption	NOUN
inlawrev-2815	609	80	statutes	statute	NOUN
inlawrev-2815	609	81	.	.	PUNCT
inlawrev-2815	610	1	the	the	DET
inlawrev-2815	610	2	new	new	ADJ
inlawrev-2815	610	3	regulations	regulation	NOUN
inlawrev-2815	610	4	largely	largely	ADV
inlawrev-2815	610	5	adopt	adopt	VERB
inlawrev-2815	610	6	the	the	DET
inlawrev-2815	610	7	taxpayers	taxpayer	NOUN
inlawrev-2815	610	8	'	'	PART
inlawrev-2815	610	9	position	position	NOUN
inlawrev-2815	610	10	,	,	PUNCT
inlawrev-2815	610	11	and	and	CCONJ
inlawrev-2815	610	12	in	in	ADP
inlawrev-2815	610	13	issuing	issue	VERB
inlawrev-2815	610	14	the	the	DET
inlawrev-2815	610	15	new	new	ADJ
inlawrev-2815	610	16	regulations	regulation	NOUN
inlawrev-2815	610	17	the	the	DET
inlawrev-2815	610	18	department	department	NOUN
inlawrev-2815	610	19	has	have	AUX
inlawrev-2815	610	20	conceded	concede	VERB
inlawrev-2815	610	21	defeat	defeat	NOUN
inlawrev-2815	610	22	for	for	ADP
inlawrev-2815	610	23	its	its	PRON
inlawrev-2815	610	24	prior	prior	ADJ
inlawrev-2815	610	25	interpretation	interpretation	NOUN
inlawrev-2815	610	26	.	.	PUNCT
inlawrev-2815	611	1	a.	a.	NOUN
inlawrev-2815	612	1	the	the	DET
inlawrev-2815	612	2	manufacturing	manufacturing	NOUN
inlawrev-2815	612	3	exemption	exemption	NOUN
inlawrev-2815	612	4	when	when	SCONJ
inlawrev-2815	612	5	enacted	enact	VERB
inlawrev-2815	612	6	in	in	ADP
inlawrev-2815	612	7	1963,'	1963,'	NUM
inlawrev-2815	612	8	°	°	PROPN
inlawrev-2815	612	9	^	^	PUNCT
inlawrev-2815	612	10	indiana	indiana	PROPN
inlawrev-2815	612	11	's	's	PART
inlawrev-2815	612	12	sales	sale	NOUN
inlawrev-2815	612	13	and	and	CCONJ
inlawrev-2815	612	14	use	use	VERB
inlawrev-2815	612	15	tax	tax	NOUN
inlawrev-2815	612	16	statutes	statute	NOUN
inlawrev-2815	612	17	provided	provide	VERB
inlawrev-2815	612	18	an	an	DET
inlawrev-2815	612	19	exemption	exemption	NOUN
inlawrev-2815	612	20	for	for	ADP
inlawrev-2815	612	21	the	the	DET
inlawrev-2815	612	22	sale	sale	NOUN
inlawrev-2815	612	23	of	of	ADP
inlawrev-2815	612	24	"	"	PUNCT
inlawrev-2815	612	25	manufacturing	manufacturing	NOUN
inlawrev-2815	612	26	machinery	machinery	NOUN
inlawrev-2815	612	27	,	,	PUNCT
inlawrev-2815	612	28	tools	tool	NOUN
inlawrev-2815	612	29	and	and	CCONJ
inlawrev-2815	612	30	equipment	equipment	NOUN
inlawrev-2815	612	31	to	to	PART
inlawrev-2815	612	32	be	be	AUX
inlawrev-2815	612	33	directly	directly	ADV
inlawrev-2815	612	34	used	use	VERB
inlawrev-2815	612	35	by	by	ADP
inlawrev-2815	612	36	the	the	DET
inlawrev-2815	612	37	purchaser	purchaser	NOUN
inlawrev-2815	612	38	in	in	ADP
inlawrev-2815	612	39	the	the	DET
inlawrev-2815	612	40	cjirect	cjirect	NOUN
inlawrev-2815	612	41	production	production	NOUN
inlawrev-2815	612	42	,	,	PUNCT
inlawrev-2815	612	43	manufacture	manufacture	NOUN
inlawrev-2815	612	44	,	,	PUNCT
inlawrev-2815	612	45	fabrication	fabrication	NOUN
inlawrev-2815	612	46	,	,	PUNCT
inlawrev-2815	612	47	assembly	assembly	NOUN
inlawrev-2815	612	48	,	,	PUNCT
inlawrev-2815	612	49	extraction	extraction	NOUN
inlawrev-2815	612	50	,	,	PUNCT
inlawrev-2815	612	51	mining	mining	NOUN
inlawrev-2815	612	52	,	,	PUNCT
inlawrev-2815	612	53	processing	processing	NOUN
inlawrev-2815	612	54	,	,	PUNCT
inlawrev-2815	612	55	refining	refining	NOUN
inlawrev-2815	612	56	or	or	CCONJ
inlawrev-2815	612	57	finishing	finishing	NOUN
inlawrev-2815	612	58	of	of	ADP
inlawrev-2815	612	59	tangible	tangible	ADJ
inlawrev-2815	612	60	personal	personal	ADJ
inlawrev-2815	612	61	property	property	NOUN
inlawrev-2815	612	62	.	.	PUNCT
inlawrev-2815	613	1	"'^	"'^	PUNCT
inlawrev-2815	613	2	*	*	PUNCT
inlawrev-2815	613	3	additional	additional	ADJ
inlawrev-2815	613	4	exemptions	exemption	NOUN
inlawrev-2815	613	5	were	be	AUX
inlawrev-2815	613	6	provided	provide	VERB
inlawrev-2815	613	7	for	for	ADP
inlawrev-2815	613	8	agricultural	agricultural	ADJ
inlawrev-2815	613	9	equipment	equipment	NOUN
inlawrev-2815	613	10	,	,	PUNCT
inlawrev-2815	613	11	'	'	PUNCT
inlawrev-2815	613	12	°	°	ADP
inlawrev-2815	613	13	^	^	PUNCT
inlawrev-2815	613	14	property	property	NOUN
inlawrev-2815	613	15	used	use	VERB
inlawrev-2815	613	16	to	to	PART
inlawrev-2815	613	17	produce	produce	VERB
inlawrev-2815	613	18	manufacturing	manufacturing	NOUN
inlawrev-2815	613	19	or	or	CCONJ
inlawrev-2815	613	20	agricultural	agricultural	ADJ
inlawrev-2815	613	21	equipment,'*^	equipment,'*^	NOUN
inlawrev-2815	613	22	and	and	CCONJ
inlawrev-2815	613	23	materials	material	NOUN
inlawrev-2815	613	24	consumed	consume	VERB
inlawrev-2815	613	25	in	in	ADP
inlawrev-2815	613	26	production	production	NOUN
inlawrev-2815	613	27	of	of	ADP
inlawrev-2815	613	28	food	food	NOUN
inlawrev-2815	613	29	and	and	CCONJ
inlawrev-2815	613	30	commodities	commodity	NOUN
inlawrev-2815	613	31	for	for	ADP
inlawrev-2815	613	32	sale	sale	NOUN
inlawrev-2815	613	33	.	.	PUNCT
inlawrev-2815	614	1	''^	''^	PROPN
inlawrev-2815	615	1	105	105	NUM
inlawrev-2815	615	2	.	.	PUNCT
inlawrev-2815	616	1	cf	cf	NOUN
inlawrev-2815	616	2	.	.	PUNCT
inlawrev-2815	617	1	deboer	deboer	PROPN
inlawrev-2815	617	2	,	,	PUNCT
inlawrev-2815	617	3	tax	tax	NOUN
inlawrev-2815	617	4	assessment	assessment	NOUN
inlawrev-2815	617	5	system	system	NOUN
inlawrev-2815	617	6	,	,	PUNCT
inlawrev-2815	617	7	supra	supra	PROPN
inlawrev-2815	617	8	note	note	NOUN
inlawrev-2815	617	9	12	12	NUM
inlawrev-2815	617	10	.	.	PUNCT
inlawrev-2815	618	1	106	106	NUM
inlawrev-2815	618	2	.	.	PUNCT
inlawrev-2815	619	1	10	10	NUM
inlawrev-2815	619	2	ind	ind	NOUN
inlawrev-2815	619	3	.	.	PUNCT
inlawrev-2815	620	1	reg	reg	PROPN
inlawrev-2815	620	2	.	.	PUNCT
inlawrev-2815	621	1	2610	2610	NUM
inlawrev-2815	621	2	(	(	PUNCT
inlawrev-2815	621	3	1987	1987	NUM
inlawrev-2815	621	4	)	)	PUNCT
inlawrev-2815	621	5	.	.	PUNCT
inlawrev-2815	622	1	107	107	NUM
inlawrev-2815	622	2	.	.	PUNCT
inlawrev-2815	623	1	act	act	PROPN
inlawrev-2815	623	2	approved	approve	VERB
inlawrev-2815	623	3	april	april	PROPN
inlawrev-2815	623	4	20	20	NUM
inlawrev-2815	623	5	,	,	PUNCT
inlawrev-2815	623	6	1963	1963	NUM
inlawrev-2815	623	7	,	,	PUNCT
inlawrev-2815	623	8	ch	ch	NOUN
inlawrev-2815	623	9	.	.	PROPN
inlawrev-2815	623	10	30	30	NUM
inlawrev-2815	623	11	(	(	PUNCT
inlawrev-2815	623	12	spec	spec	NOUN
inlawrev-2815	623	13	.	.	PUNCT
inlawrev-2815	624	1	sess	sess	PROPN
inlawrev-2815	624	2	.	.	PUNCT
inlawrev-2815	624	3	)	)	PUNCT
inlawrev-2815	624	4	,	,	PUNCT
inlawrev-2815	624	5	1963	1963	NUM
inlawrev-2815	624	6	ind	ind	NOUN
inlawrev-2815	624	7	.	.	PUNCT
inlawrev-2815	625	1	acts	act	NOUN
inlawrev-2815	625	2	(	(	PUNCT
inlawrev-2815	625	3	spec	spec	PROPN
inlawrev-2815	625	4	.	.	PUNCT
inlawrev-2815	626	1	sess	sess	PROPN
inlawrev-2815	626	2	.	.	PUNCT
inlawrev-2815	626	3	)	)	PUNCT
inlawrev-2815	627	1	60	60	NUM
inlawrev-2815	627	2	.	.	X
inlawrev-2815	628	1	108	108	NUM
inlawrev-2815	628	2	.	.	PUNCT
inlawrev-2815	629	1	ind	ind	PROPN
inlawrev-2815	629	2	.	.	PUNCT
inlawrev-2815	629	3	code	code	PROPN
inlawrev-2815	629	4	ann	ann	PROPN
inlawrev-2815	629	5	.	.	PUNCT
inlawrev-2815	630	1	§	§	PROPN
inlawrev-2815	630	2	64	64	NUM
inlawrev-2815	630	3	-	-	PUNCT
inlawrev-2815	630	4	2654(b)(6	2654(b)(6	NUM
inlawrev-2815	630	5	)	)	PUNCT
inlawrev-2815	630	6	(	(	PUNCT
inlawrev-2815	630	7	burns	burn	NOUN
inlawrev-2815	630	8	supp	supp	NOUN
inlawrev-2815	630	9	.	.	PUNCT
inlawrev-2815	631	1	1964	1964	NUM
inlawrev-2815	631	2	)	)	PUNCT
inlawrev-2815	631	3	(	(	PUNCT
inlawrev-2815	631	4	current	current	ADJ
inlawrev-2815	631	5	amended	amend	VERB
inlawrev-2815	631	6	version	version	NOUN
inlawrev-2815	631	7	at	at	ADP
inlawrev-2815	631	8	ind	ind	PROPN
inlawrev-2815	631	9	.	.	PUNCT
inlawrev-2815	632	1	code	code	PROPN
inlawrev-2815	632	2	§	§	PROPN
inlawrev-2815	632	3	6	6	NUM
inlawrev-2815	632	4	-	-	SYM
inlawrev-2815	632	5	2.5	2.5	NUM
inlawrev-2815	632	6	-	-	PUNCT
inlawrev-2815	632	7	5	5	NUM
inlawrev-2815	632	8	-	-	PUNCT
inlawrev-2815	632	9	3(b	3(b	NUM
inlawrev-2815	632	10	)	)	PUNCT
inlawrev-2815	632	11	(	(	PUNCT
inlawrev-2815	632	12	1988	1988	NUM
inlawrev-2815	632	13	)	)	PUNCT
inlawrev-2815	632	14	)	)	PUNCT
inlawrev-2815	632	15	.	.	PUNCT
inlawrev-2815	633	1	109	109	NUM
inlawrev-2815	633	2	.	.	PUNCT
inlawrev-2815	633	3	ind	ind	PROPN
inlawrev-2815	633	4	.	.	PUNCT
inlawrev-2815	633	5	code	code	PROPN
inlawrev-2815	633	6	ann	ann	PROPN
inlawrev-2815	633	7	.	.	PUNCT
inlawrev-2815	634	1	§	§	PROPN
inlawrev-2815	634	2	64	64	NUM
inlawrev-2815	634	3	-	-	SYM
inlawrev-2815	634	4	2543(b)(6	2543(b)(6	NUM
inlawrev-2815	634	5	)	)	PUNCT
inlawrev-2815	634	6	(	(	PUNCT
inlawrev-2815	634	7	burns	burn	NOUN
inlawrev-2815	634	8	supp	supp	NOUN
inlawrev-2815	634	9	.	.	PUNCT
inlawrev-2815	635	1	1964	1964	NUM
inlawrev-2815	635	2	)	)	PUNCT
inlawrev-2815	635	3	(	(	PUNCT
inlawrev-2815	635	4	current	current	ADJ
inlawrev-2815	635	5	amended	amend	VERB
inlawrev-2815	635	6	version	version	NOUN
inlawrev-2815	635	7	at	at	ADP
inlawrev-2815	635	8	ind	ind	PROPN
inlawrev-2815	635	9	.	.	PUNCT
inlawrev-2815	636	1	code	code	PROPN
inlawrev-2815	636	2	§	§	PROPN
inlawrev-2815	636	3	6	6	NUM
inlawrev-2815	636	4	-	-	SYM
inlawrev-2815	636	5	2.5	2.5	NUM
inlawrev-2815	636	6	-	-	PUNCT
inlawrev-2815	636	7	5	5	NUM
inlawrev-2815	636	8	-	-	SYM
inlawrev-2815	636	9	2	2	NUM
inlawrev-2815	636	10	(	(	PUNCT
inlawrev-2815	636	11	1988	1988	NUM
inlawrev-2815	636	12	)	)	PUNCT
inlawrev-2815	636	13	)	)	PUNCT
inlawrev-2815	636	14	.	.	PUNCT
inlawrev-2815	637	1	110	110	NUM
inlawrev-2815	637	2	.	.	PUNCT
inlawrev-2815	638	1	ind	ind	PROPN
inlawrev-2815	638	2	.	.	PUNCT
inlawrev-2815	638	3	code	code	PROPN
inlawrev-2815	638	4	ann	ann	PROPN
inlawrev-2815	638	5	.	.	PUNCT
inlawrev-2815	639	1	§	§	PROPN
inlawrev-2815	639	2	64	64	NUM
inlawrev-2815	639	3	-	-	PUNCT
inlawrev-2815	639	4	2654(b)(6	2654(b)(6	NUM
inlawrev-2815	639	5	)	)	PUNCT
inlawrev-2815	639	6	(	(	PUNCT
inlawrev-2815	639	7	burns	burn	NOUN
inlawrev-2815	639	8	supp	supp	NOUN
inlawrev-2815	639	9	.	.	PUNCT
inlawrev-2815	640	1	1964	1964	NUM
inlawrev-2815	640	2	)	)	PUNCT
inlawrev-2815	640	3	(	(	PUNCT
inlawrev-2815	640	4	current	current	ADJ
inlawrev-2815	640	5	amended	amend	VERB
inlawrev-2815	640	6	version	version	NOUN
inlawrev-2815	640	7	at	at	ADP
inlawrev-2815	640	8	ind	ind	PROPN
inlawrev-2815	640	9	.	.	PUNCT
inlawrev-2815	641	1	code	code	PROPN
inlawrev-2815	641	2	§	§	PROPN
inlawrev-2815	641	3	6	6	NUM
inlawrev-2815	641	4	-	-	SYM
inlawrev-2815	641	5	2.5	2.5	NUM
inlawrev-2815	641	6	-	-	PUNCT
inlawrev-2815	641	7	5	5	NUM
inlawrev-2815	641	8	-	-	SYM
inlawrev-2815	641	9	4	4	NUM
inlawrev-2815	641	10	(	(	PUNCT
inlawrev-2815	641	11	1988	1988	NUM
inlawrev-2815	641	12	)	)	PUNCT
inlawrev-2815	641	13	)	)	PUNCT
inlawrev-2815	641	14	.	.	PUNCT
inlawrev-2815	642	1	111	111	NUM
inlawrev-2815	642	2	.	.	PUNCT
inlawrev-2815	643	1	ind	ind	PROPN
inlawrev-2815	643	2	.	.	PUNCT
inlawrev-2815	643	3	code	code	PROPN
inlawrev-2815	643	4	ann	ann	PROPN
inlawrev-2815	643	5	.	.	PUNCT
inlawrev-2815	644	1	§	§	PROPN
inlawrev-2815	644	2	64	64	NUM
inlawrev-2815	644	3	-	-	SYM
inlawrev-2815	644	4	2654(b)(l	2654(b)(l	NUM
inlawrev-2815	644	5	)	)	PUNCT
inlawrev-2815	644	6	(	(	PUNCT
inlawrev-2815	644	7	burns	burn	NOUN
inlawrev-2815	644	8	supp	supp	NOUN
inlawrev-2815	644	9	.	.	PUNCT
inlawrev-2815	645	1	1964	1964	NUM
inlawrev-2815	645	2	)	)	PUNCT
inlawrev-2815	645	3	(	(	PUNCT
inlawrev-2815	645	4	current	current	ADJ
inlawrev-2815	645	5	amended	amend	VERB
inlawrev-2815	645	6	version	version	NOUN
inlawrev-2815	645	7	at	at	ADP
inlawrev-2815	645	8	ind	ind	PROPN
inlawrev-2815	645	9	.	.	PUNCT
inlawrev-2815	646	1	code	code	PROPN
inlawrev-2815	646	2	§	§	PROPN
inlawrev-2815	646	3	6	6	NUM
inlawrev-2815	646	4	-	-	SYM
inlawrev-2815	646	5	2.5	2.5	NUM
inlawrev-2815	646	6	-	-	PUNCT
inlawrev-2815	646	7	5	5	NUM
inlawrev-2815	646	8	-	-	SYM
inlawrev-2815	646	9	1	1	NUM
inlawrev-2815	646	10	(	(	PUNCT
inlawrev-2815	646	11	1988	1988	NUM
inlawrev-2815	646	12	)	)	PUNCT
inlawrev-2815	646	13	)	)	PUNCT
inlawrev-2815	646	14	.	.	PUNCT
inlawrev-2815	647	1	468	468	NUM
inlawrev-2815	647	2	indiana	indiana	PROPN
inlawrev-2815	647	3	law	law	PROPN
inlawrev-2815	647	4	review	review	NOUN
inlawrev-2815	647	5	[	[	X
inlawrev-2815	647	6	vol	vol	NOUN
inlawrev-2815	647	7	.	.	PUNCT
inlawrev-2815	647	8	22:449	22:449	NUM
inlawrev-2815	648	1	the	the	DET
inlawrev-2815	648	2	policy	policy	NOUN
inlawrev-2815	648	3	rationale	rationale	NOUN
inlawrev-2815	648	4	for	for	ADP
inlawrev-2815	648	5	such	such	ADJ
inlawrev-2815	648	6	exemptions	exemption	NOUN
inlawrev-2815	648	7	,	,	PUNCT
inlawrev-2815	648	8	sometimes	sometimes	ADV
inlawrev-2815	648	9	termed	term	VERB
inlawrev-2815	648	10	the	the	DET
inlawrev-2815	648	11	''	''	PUNCT
inlawrev-2815	648	12	producer	producer	NOUN
inlawrev-2815	648	13	's	's	PART
inlawrev-2815	648	14	goods	good	NOUN
inlawrev-2815	648	15	exemptions,"''^	exemptions,"''^	NUM
inlawrev-2815	648	16	is	be	AUX
inlawrev-2815	648	17	that	that	SCONJ
inlawrev-2815	648	18	a	a	DET
inlawrev-2815	648	19	sales	sale	NOUN
inlawrev-2815	648	20	tax	tax	NOUN
inlawrev-2815	648	21	is	be	AUX
inlawrev-2815	648	22	designed	design	VERB
inlawrev-2815	648	23	to	to	PART
inlawrev-2815	648	24	tax	tax	VERB
inlawrev-2815	648	25	consumer	consumer	NOUN
inlawrev-2815	648	26	expenditures	expenditure	NOUN
inlawrev-2815	648	27	.	.	PUNCT
inlawrev-2815	649	1	"	"	PUNCT
inlawrev-2815	649	2	if	if	SCONJ
inlawrev-2815	649	3	goods	good	NOUN
inlawrev-2815	649	4	used	use	VERB
inlawrev-2815	649	5	in	in	ADP
inlawrev-2815	649	6	production	production	NOUN
inlawrev-2815	649	7	are	be	AUX
inlawrev-2815	649	8	taxed	tax	VERB
inlawrev-2815	649	9	as	as	ADV
inlawrev-2815	649	10	well	well	ADV
inlawrev-2815	649	11	as	as	ADP
inlawrev-2815	649	12	the	the	DET
inlawrev-2815	649	13	final	final	ADJ
inlawrev-2815	649	14	products	product	NOUN
inlawrev-2815	649	15	,	,	PUNCT
inlawrev-2815	649	16	an	an	DET
inlawrev-2815	649	17	element	element	NOUN
inlawrev-2815	649	18	of	of	ADP
inlawrev-2815	649	19	multiple	multiple	ADJ
inlawrev-2815	649	20	taxation	taxation	NOUN
inlawrev-2815	649	21	of	of	ADP
inlawrev-2815	649	22	the	the	DET
inlawrev-2815	649	23	same	same	ADJ
inlawrev-2815	649	24	consumer	consumer	NOUN
inlawrev-2815	649	25	expenditures	expenditure	NOUN
inlawrev-2815	649	26	is	be	AUX
inlawrev-2815	649	27	introduced	introduce	VERB
inlawrev-2815	649	28	.	.	PUNCT
inlawrev-2815	649	29	"''^	"''^	PUNCT
inlawrev-2815	650	1	the	the	DET
inlawrev-2815	650	2	difficulty	difficulty	NOUN
inlawrev-2815	650	3	arises	arise	VERB
inlawrev-2815	650	4	in	in	ADP
inlawrev-2815	650	5	determining	determine	VERB
inlawrev-2815	650	6	whether	whether	SCONJ
inlawrev-2815	650	7	an	an	DET
inlawrev-2815	650	8	item	item	NOUN
inlawrev-2815	650	9	acquired	acquire	VERB
inlawrev-2815	650	10	by	by	ADP
inlawrev-2815	650	11	a	a	DET
inlawrev-2815	650	12	producer	producer	NOUN
inlawrev-2815	650	13	should	should	AUX
inlawrev-2815	650	14	be	be	AUX
inlawrev-2815	650	15	taxed	tax	VERB
inlawrev-2815	650	16	as	as	ADP
inlawrev-2815	650	17	a	a	DET
inlawrev-2815	650	18	consumer	consumer	NOUN
inlawrev-2815	650	19	good	good	NOUN
inlawrev-2815	650	20	or	or	CCONJ
inlawrev-2815	650	21	exempted	exempt	VERB
inlawrev-2815	650	22	as	as	ADP
inlawrev-2815	650	23	a	a	DET
inlawrev-2815	650	24	mere	mere	ADJ
inlawrev-2815	650	25	instrumentality	instrumentality	NOUN
inlawrev-2815	650	26	of	of	ADP
inlawrev-2815	650	27	an	an	DET
inlawrev-2815	650	28	intermediate	intermediate	ADJ
inlawrev-2815	650	29	production	production	NOUN
inlawrev-2815	650	30	stage	stage	NOUN
inlawrev-2815	650	31	.	.	PUNCT
inlawrev-2815	651	1	the	the	PRON
inlawrev-2815	651	2	more	more	ADV
inlawrev-2815	651	3	narrowly	narrowly	ADV
inlawrev-2815	651	4	the	the	DET
inlawrev-2815	651	5	producer	producer	NOUN
inlawrev-2815	651	6	's	's	PART
inlawrev-2815	651	7	goods	good	NOUN
inlawrev-2815	651	8	exemption	exemption	NOUN
inlawrev-2815	651	9	is	be	AUX
inlawrev-2815	651	10	construed	construe	VERB
inlawrev-2815	651	11	,	,	PUNCT
inlawrev-2815	651	12	the	the	PRON
inlawrev-2815	651	13	greater	great	ADJ
inlawrev-2815	651	14	the	the	DET
inlawrev-2815	651	15	opportunity	opportunity	NOUN
inlawrev-2815	651	16	for	for	ADP
inlawrev-2815	651	17	the	the	DET
inlawrev-2815	651	18	pyramiding	pyramiding	NOUN
inlawrev-2815	651	19	of	of	ADP
inlawrev-2815	651	20	sales	sale	NOUN
inlawrev-2815	651	21	taxes	taxis	NOUN
inlawrev-2815	651	22	into	into	ADP
inlawrev-2815	651	23	the	the	DET
inlawrev-2815	651	24	final	final	ADJ
inlawrev-2815	651	25	cost	cost	NOUN
inlawrev-2815	651	26	of	of	ADP
inlawrev-2815	651	27	the	the	DET
inlawrev-2815	651	28	finished	finished	ADJ
inlawrev-2815	651	29	product	product	NOUN
inlawrev-2815	651	30	.	.	PUNCT
inlawrev-2815	652	1	at	at	ADP
inlawrev-2815	652	2	the	the	DET
inlawrev-2815	652	3	other	other	ADJ
inlawrev-2815	652	4	extreme	extreme	NOUN
inlawrev-2815	652	5	,	,	PUNCT
inlawrev-2815	652	6	if	if	SCONJ
inlawrev-2815	652	7	the	the	DET
inlawrev-2815	652	8	producer	producer	NOUN
inlawrev-2815	652	9	's	's	PART
inlawrev-2815	652	10	goods	good	NOUN
inlawrev-2815	652	11	exemption	exemption	NOUN
inlawrev-2815	652	12	is	be	AUX
inlawrev-2815	652	13	interpreted	interpret	VERB
inlawrev-2815	652	14	too	too	ADV
inlawrev-2815	652	15	broadly	broadly	ADV
inlawrev-2815	652	16	,	,	PUNCT
inlawrev-2815	652	17	the	the	DET
inlawrev-2815	652	18	integrity	integrity	NOUN
inlawrev-2815	652	19	of	of	ADP
inlawrev-2815	652	20	the	the	DET
inlawrev-2815	652	21	tax	tax	NOUN
inlawrev-2815	652	22	base	base	NOUN
inlawrev-2815	652	23	is	be	AUX
inlawrev-2815	652	24	threatened	threaten	VERB
inlawrev-2815	652	25	.	.	PUNCT
inlawrev-2815	653	1	in	in	ADP
inlawrev-2815	653	2	indiana	indiana	PROPN
inlawrev-2815	653	3	,	,	PUNCT
inlawrev-2815	653	4	as	as	ADP
inlawrev-2815	653	5	in	in	ADP
inlawrev-2815	653	6	most	most	ADJ
inlawrev-2815	653	7	states	state	NOUN
inlawrev-2815	653	8	which	which	PRON
inlawrev-2815	653	9	provide	provide	VERB
inlawrev-2815	653	10	the	the	DET
inlawrev-2815	653	11	producer	producer	NOUN
inlawrev-2815	653	12	's	's	PART
inlawrev-2815	653	13	goods	good	NOUN
inlawrev-2815	653	14	exemption	exemption	NOUN
inlawrev-2815	653	15	,	,	PUNCT
inlawrev-2815	653	16	the	the	DET
inlawrev-2815	653	17	statutory	statutory	ADJ
inlawrev-2815	653	18	language	language	NOUN
inlawrev-2815	653	19	exempts	exempt	VERB
inlawrev-2815	653	20	goods	good	NOUN
inlawrev-2815	653	21	used	use	VERB
inlawrev-2815	653	22	in	in	ADP
inlawrev-2815	653	23	"	"	PUNCT
inlawrev-2815	653	24	direct	direct	ADJ
inlawrev-2815	653	25	production	production	NOUN
inlawrev-2815	653	26	.	.	PUNCT
inlawrev-2815	654	1	""^	""^	NOUN
inlawrev-2815	654	2	this	this	DET
inlawrev-2815	654	3	language	language	NOUN
inlawrev-2815	654	4	has	have	AUX
inlawrev-2815	654	5	been	be	AUX
inlawrev-2815	654	6	the	the	DET
inlawrev-2815	654	7	subject	subject	NOUN
inlawrev-2815	654	8	of	of	ADP
inlawrev-2815	654	9	differing	differ	VERB
inlawrev-2815	654	10	interpretations	interpretation	NOUN
inlawrev-2815	654	11	since	since	SCONJ
inlawrev-2815	654	12	its	its	PRON
inlawrev-2815	654	13	enactment	enactment	NOUN
inlawrev-2815	654	14	in	in	ADP
inlawrev-2815	654	15	1963	1963	NUM
inlawrev-2815	654	16	.	.	PUNCT
inlawrev-2815	655	1	the	the	DET
inlawrev-2815	655	2	department	department	NOUN
inlawrev-2815	655	3	historically	historically	ADV
inlawrev-2815	655	4	has	have	AUX
inlawrev-2815	655	5	sought	seek	VERB
inlawrev-2815	655	6	to	to	PART
inlawrev-2815	655	7	dissect	dissect	VERB
inlawrev-2815	655	8	the	the	DET
inlawrev-2815	655	9	specific	specific	ADJ
inlawrev-2815	655	10	parts	part	NOUN
inlawrev-2815	655	11	of	of	ADP
inlawrev-2815	655	12	the	the	DET
inlawrev-2815	655	13	production	production	NOUN
inlawrev-2815	655	14	process	process	NOUN
inlawrev-2815	655	15	,	,	PUNCT
inlawrev-2815	655	16	analyze	analyze	VERB
inlawrev-2815	655	17	the	the	DET
inlawrev-2815	655	18	effect	effect	NOUN
inlawrev-2815	655	19	of	of	ADP
inlawrev-2815	655	20	each	each	DET
inlawrev-2815	655	21	item	item	NOUN
inlawrev-2815	655	22	of	of	ADP
inlawrev-2815	655	23	equipment	equipment	NOUN
inlawrev-2815	655	24	on	on	ADP
inlawrev-2815	655	25	the	the	DET
inlawrev-2815	655	26	work	work	NOUN
inlawrev-2815	655	27	in	in	ADP
inlawrev-2815	655	28	process	process	NOUN
inlawrev-2815	655	29	,	,	PUNCT
inlawrev-2815	655	30	and	and	CCONJ
inlawrev-2815	655	31	allow	allow	VERB
inlawrev-2815	655	32	the	the	DET
inlawrev-2815	655	33	exemption	exemption	NOUN
inlawrev-2815	655	34	only	only	ADV
inlawrev-2815	655	35	if	if	SCONJ
inlawrev-2815	655	36	the	the	DET
inlawrev-2815	655	37	effect	effect	NOUN
inlawrev-2815	655	38	is	be	AUX
inlawrev-2815	655	39	"	"	PUNCT
inlawrev-2815	655	40	immediate	immediate	ADJ
inlawrev-2815	655	41	.	.	PUNCT
inlawrev-2815	655	42	"	"	PUNCT
inlawrev-2815	656	1	based	base	VERB
inlawrev-2815	656	2	on	on	ADP
inlawrev-2815	656	3	this	this	DET
inlawrev-2815	656	4	analysis	analysis	NOUN
inlawrev-2815	656	5	,	,	PUNCT
inlawrev-2815	656	6	the	the	DET
inlawrev-2815	656	7	department	department	NOUN
inlawrev-2815	656	8	has	have	AUX
inlawrev-2815	656	9	argued	argue	VERB
inlawrev-2815	656	10	that	that	SCONJ
inlawrev-2815	656	11	such	such	DET
inlawrev-2815	656	12	a	a	DET
inlawrev-2815	656	13	relationship	relationship	NOUN
inlawrev-2815	656	14	exists	exist	VERB
inlawrev-2815	656	15	only	only	ADV
inlawrev-2815	656	16	when	when	SCONJ
inlawrev-2815	656	17	the	the	DET
inlawrev-2815	656	18	equipment	equipment	NOUN
inlawrev-2815	656	19	makes	make	VERB
inlawrev-2815	656	20	physical	physical	ADJ
inlawrev-2815	656	21	contact	contact	NOUN
inlawrev-2815	656	22	with	with	ADP
inlawrev-2815	656	23	the	the	DET
inlawrev-2815	656	24	work	work	NOUN
inlawrev-2815	656	25	in	in	ADP
inlawrev-2815	656	26	process	process	NOUN
inlawrev-2815	656	27	or	or	CCONJ
inlawrev-2815	656	28	,	,	PUNCT
inlawrev-2815	656	29	by	by	ADP
inlawrev-2815	656	30	itself	itself	PRON
inlawrev-2815	656	31	,	,	PUNCT
inlawrev-2815	656	32	transforms	transform	VERB
inlawrev-2815	656	33	the	the	DET
inlawrev-2815	656	34	work	work	NOUN
inlawrev-2815	656	35	during	during	ADP
inlawrev-2815	656	36	production	production	NOUN
inlawrev-2815	656	37	.	.	PUNCT
inlawrev-2815	657	1	equipment	equipment	NOUN
inlawrev-2815	657	2	which	which	PRON
inlawrev-2815	657	3	merely	merely	ADV
inlawrev-2815	657	4	supported	support	VERB
inlawrev-2815	657	5	the	the	DET
inlawrev-2815	657	6	process	process	NOUN
inlawrev-2815	657	7	of	of	ADP
inlawrev-2815	657	8	production	production	NOUN
inlawrev-2815	657	9	,	,	PUNCT
inlawrev-2815	657	10	or	or	CCONJ
inlawrev-2815	657	11	which	which	PRON
inlawrev-2815	657	12	produced	produce	VERB
inlawrev-2815	657	13	effects	effect	NOUN
inlawrev-2815	657	14	only	only	ADV
inlawrev-2815	657	15	indirectly	indirectly	ADV
inlawrev-2815	657	16	through	through	ADP
inlawrev-2815	657	17	intermediary	intermediary	ADJ
inlawrev-2815	657	18	equipment	equipment	NOUN
inlawrev-2815	657	19	or	or	CCONJ
inlawrev-2815	657	20	substances	substance	NOUN
inlawrev-2815	657	21	,	,	PUNCT
inlawrev-2815	657	22	was	be	AUX
inlawrev-2815	657	23	not	not	PART
inlawrev-2815	657	24	granted	grant	VERB
inlawrev-2815	657	25	exemption	exemption	NOUN
inlawrev-2815	657	26	by	by	ADP
inlawrev-2815	657	27	the	the	DET
inlawrev-2815	657	28	department	department	NOUN
inlawrev-2815	657	29	.	.	PUNCT
inlawrev-2815	658	1	"^	"^	NOUN
inlawrev-2815	658	2	taxpayers	taxpayer	NOUN
inlawrev-2815	658	3	,	,	PUNCT
inlawrev-2815	658	4	on	on	ADP
inlawrev-2815	658	5	the	the	DET
inlawrev-2815	658	6	other	other	ADJ
inlawrev-2815	658	7	hand	hand	NOUN
inlawrev-2815	658	8	,	,	PUNCT
inlawrev-2815	658	9	have	have	AUX
inlawrev-2815	658	10	urged	urge	VERB
inlawrev-2815	658	11	the	the	DET
inlawrev-2815	658	12	department	department	PROPN
inlawrev-2815	658	13	and	and	CCONJ
inlawrev-2815	658	14	indiana	indiana	PROPN
inlawrev-2815	658	15	courts	court	NOUN
inlawrev-2815	658	16	to	to	PART
inlawrev-2815	658	17	interpret	interpret	VERB
inlawrev-2815	658	18	the	the	DET
inlawrev-2815	658	19	language	language	NOUN
inlawrev-2815	658	20	as	as	ADP
inlawrev-2815	658	21	providing	provide	VERB
inlawrev-2815	658	22	exemptions	exemption	NOUN
inlawrev-2815	658	23	for	for	ADP
inlawrev-2815	658	24	equipment	equipment	NOUN
inlawrev-2815	658	25	that	that	PRON
inlawrev-2815	658	26	forms	form	VERB
inlawrev-2815	658	27	an	an	DET
inlawrev-2815	658	28	essential	essential	ADJ
inlawrev-2815	658	29	and	and	CCONJ
inlawrev-2815	658	30	integral	integral	ADJ
inlawrev-2815	658	31	part	part	NOUN
inlawrev-2815	658	32	of	of	ADP
inlawrev-2815	658	33	an	an	DET
inlawrev-2815	658	34	integrated	integrate	VERB
inlawrev-2815	658	35	production	production	NOUN
inlawrev-2815	658	36	process	process	NOUN
inlawrev-2815	658	37	.	.	PUNCT
inlawrev-2815	659	1	under	under	ADP
inlawrev-2815	659	2	this	this	DET
inlawrev-2815	659	3	so	so	ADV
inlawrev-2815	659	4	-	-	PUNCT
inlawrev-2815	659	5	called	call	VERB
inlawrev-2815	659	6	"	"	PUNCT
inlawrev-2815	659	7	integrated	integrated	ADJ
inlawrev-2815	659	8	plant	plant	NOUN
inlawrev-2815	659	9	"	"	PUNCT
inlawrev-2815	659	10	theory	theory	NOUN
inlawrev-2815	659	11	,	,	PUNCT
inlawrev-2815	659	12	it	it	PRON
inlawrev-2815	659	13	is	be	AUX
inlawrev-2815	659	14	the	the	DET
inlawrev-2815	659	15	integrated	integrate	VERB
inlawrev-2815	659	16	manufacturing	manufacturing	NOUN
inlawrev-2815	659	17	process	process	NOUN
inlawrev-2815	659	18	which	which	PRON
inlawrev-2815	659	19	causes	cause	VERB
inlawrev-2815	659	20	production	production	NOUN
inlawrev-2815	659	21	to	to	PART
inlawrev-2815	659	22	occur	occur	VERB
inlawrev-2815	659	23	,	,	PUNCT
inlawrev-2815	659	24	and	and	CCONJ
inlawrev-2815	659	25	any	any	DET
inlawrev-2815	659	26	item	item	NOUN
inlawrev-2815	659	27	of	of	ADP
inlawrev-2815	659	28	equipment	equipment	NOUN
inlawrev-2815	659	29	that	that	PRON
inlawrev-2815	659	30	is	be	AUX
inlawrev-2815	659	31	an	an	DET
inlawrev-2815	659	32	integral	integral	ADJ
inlawrev-2815	659	33	part	part	NOUN
inlawrev-2815	659	34	of	of	ADP
inlawrev-2815	659	35	the	the	DET
inlawrev-2815	659	36	manufacturing	manufacturing	NOUN
inlawrev-2815	659	37	process	process	NOUN
inlawrev-2815	659	38	should	should	AUX
inlawrev-2815	659	39	be	be	AUX
inlawrev-2815	659	40	exempt	exempt	ADJ
inlawrev-2815	659	41	from	from	ADP
inlawrev-2815	659	42	sales	sale	NOUN
inlawrev-2815	659	43	and	and	CCONJ
inlawrev-2815	659	44	use	use	VERB
inlawrev-2815	659	45	tax	tax	NOUN
inlawrev-2815	659	46	.	.	PUNCT
inlawrev-2815	660	1	one	one	NUM
inlawrev-2815	660	2	of	of	ADP
inlawrev-2815	660	3	the	the	DET
inlawrev-2815	660	4	earliest	early	ADJ
inlawrev-2815	660	5	judicial	judicial	ADJ
inlawrev-2815	660	6	articulations	articulation	NOUN
inlawrev-2815	660	7	of	of	ADP
inlawrev-2815	660	8	the	the	DET
inlawrev-2815	660	9	integrated	integrate	VERB
inlawrev-2815	660	10	plant	plant	NOUN
inlawrev-2815	660	11	theory	theory	NOUN
inlawrev-2815	660	12	was	be	AUX
inlawrev-2815	660	13	made	make	VERB
inlawrev-2815	660	14	in	in	ADP
inlawrev-2815	660	15	niagara	niagara	PROPN
inlawrev-2815	660	16	mohawk	mohawk	PROPN
inlawrev-2815	660	17	corporation	corporation	NOUN
inlawrev-2815	660	18	v.	v.	ADP
inlawrev-2815	660	19	wanamakerj^^	wanamakerj^^	NUM
inlawrev-2815	660	20	in	in	ADP
inlawrev-2815	660	21	its	its	PRON
inlawrev-2815	660	22	evaluation	evaluation	NOUN
inlawrev-2815	660	23	the	the	DET
inlawrev-2815	660	24	court	court	NOUN
inlawrev-2815	660	25	stated	state	VERB
inlawrev-2815	660	26	112	112	NUM
inlawrev-2815	660	27	.	.	PUNCT
inlawrev-2815	661	1	j.	j.	PROPN
inlawrev-2815	661	2	due	due	PROPN
inlawrev-2815	661	3	and	and	CCONJ
inlawrev-2815	661	4	j.	j.	PROPN
inlawrev-2815	661	5	mikesell	mikesell	PROPN
inlawrev-2815	661	6	,	,	PUNCT
inlawrev-2815	661	7	sales	sale	NOUN
inlawrev-2815	661	8	taxation	taxation	NOUN
inlawrev-2815	661	9	41	41	NUM
inlawrev-2815	661	10	(	(	PUNCT
inlawrev-2815	661	11	1983	1983	NUM
inlawrev-2815	661	12	)	)	PUNCT
inlawrev-2815	661	13	.	.	PUNCT
inlawrev-2815	662	1	113	113	NUM
inlawrev-2815	662	2	.	.	PUNCT
inlawrev-2815	663	1	i	i	PRON
inlawrev-2815	663	2	d.	d.	PROPN
inlawrev-2815	663	3	at	at	ADP
inlawrev-2815	663	4	50	50	NUM
inlawrev-2815	663	5	.	.	PUNCT
inlawrev-2815	663	6	114	114	NUM
inlawrev-2815	663	7	.	.	PUNCT
inlawrev-2815	664	1	ind	ind	PROPN
inlawrev-2815	664	2	.	.	PUNCT
inlawrev-2815	665	1	code	code	PROPN
inlawrev-2815	665	2	§	§	PROPN
inlawrev-2815	665	3	6	6	NUM
inlawrev-2815	665	4	-	-	SYM
inlawrev-2815	665	5	2.5	2.5	NUM
inlawrev-2815	665	6	-	-	PUNCT
inlawrev-2815	665	7	5	5	NUM
inlawrev-2815	665	8	-	-	PUNCT
inlawrev-2815	665	9	3(b	3(b	NUM
inlawrev-2815	665	10	)	)	PUNCT
inlawrev-2815	665	11	(	(	PUNCT
inlawrev-2815	665	12	1988	1988	NUM
inlawrev-2815	665	13	)	)	PUNCT
inlawrev-2815	665	14	.	.	PUNCT
inlawrev-2815	666	1	the	the	DET
inlawrev-2815	666	2	term	term	NOUN
inlawrev-2815	666	3	"	"	PUNCT
inlawrev-2815	666	4	direct	direct	ADJ
inlawrev-2815	666	5	production	production	NOUN
inlawrev-2815	666	6	"	"	PUNCT
inlawrev-2815	666	7	has	have	AUX
inlawrev-2815	666	8	always	always	ADV
inlawrev-2815	666	9	been	be	AUX
inlawrev-2815	666	10	an	an	DET
inlawrev-2815	666	11	element	element	NOUN
inlawrev-2815	666	12	of	of	ADP
inlawrev-2815	666	13	the	the	DET
inlawrev-2815	666	14	manufacturing	manufacturing	NOUN
inlawrev-2815	666	15	exemption	exemption	NOUN
inlawrev-2815	666	16	in	in	ADP
inlawrev-2815	666	17	indiana	indiana	PROPN
inlawrev-2815	666	18	.	.	PUNCT
inlawrev-2815	667	1	see	see	VERB
inlawrev-2815	667	2	ind	ind	PROPN
inlawrev-2815	667	3	.	.	PUNCT
inlawrev-2815	668	1	code	code	PROPN
inlawrev-2815	668	2	ann	ann	PROPN
inlawrev-2815	668	3	.	.	PUNCT
inlawrev-2815	669	1	§	§	PROPN
inlawrev-2815	669	2	642654(b)(6	642654(b)(6	NUM
inlawrev-2815	669	3	)	)	PUNCT
inlawrev-2815	669	4	(	(	PUNCT
inlawrev-2815	669	5	burns	burn	NOUN
inlawrev-2815	669	6	supp	supp	NOUN
inlawrev-2815	669	7	.	.	PUNCT
inlawrev-2815	670	1	1964	1964	NUM
inlawrev-2815	670	2	)	)	PUNCT
inlawrev-2815	670	3	.	.	PUNCT
inlawrev-2815	671	1	115	115	NUM
inlawrev-2815	671	2	.	.	PUNCT
inlawrev-2815	672	1	see	see	VERB
inlawrev-2815	672	2	infra	infra	NOUN
inlawrev-2815	672	3	notes	note	VERB
inlawrev-2815	672	4	117	117	NUM
inlawrev-2815	672	5	-	-	SYM
inlawrev-2815	672	6	62	62	NUM
inlawrev-2815	672	7	and	and	CCONJ
inlawrev-2815	672	8	accompanying	accompany	VERB
inlawrev-2815	672	9	text	text	NOUN
inlawrev-2815	672	10	.	.	PUNCT
inlawrev-2815	673	1	116	116	NUM
inlawrev-2815	673	2	.	.	X
inlawrev-2815	674	1	286	286	NUM
inlawrev-2815	674	2	app	app	NOUN
inlawrev-2815	674	3	.	.	PUNCT
inlawrev-2815	675	1	div	div	PROPN
inlawrev-2815	675	2	.	.	PROPN
inlawrev-2815	675	3	446	446	NUM
inlawrev-2815	675	4	,	,	PUNCT
inlawrev-2815	675	5	144	144	NUM
inlawrev-2815	675	6	n.y.s.2d	n.y.s.2d	NUM
inlawrev-2815	675	7	458	458	NUM
inlawrev-2815	675	8	(	(	PUNCT
inlawrev-2815	675	9	1955	1955	NUM
inlawrev-2815	675	10	)	)	PUNCT
inlawrev-2815	675	11	,	,	PUNCT
inlawrev-2815	675	12	aff'd	aff'd	VERB
inlawrev-2815	675	13	2	2	NUM
inlawrev-2815	675	14	n.y.2d	n.y.2d	NUM
inlawrev-2815	675	15	764	764	NUM
inlawrev-2815	675	16	,	,	PUNCT
inlawrev-2815	675	17	139	139	NUM
inlawrev-2815	675	18	n.e.2d	n.e.2d	NOUN
inlawrev-2815	675	19	150	150	NUM
inlawrev-2815	675	20	,	,	PUNCT
inlawrev-2815	675	21	157	157	NUM
inlawrev-2815	675	22	n.y.s.2d	n.y.s.2d	NUM
inlawrev-2815	675	23	972	972	NUM
inlawrev-2815	675	24	(	(	PUNCT
inlawrev-2815	675	25	1956	1956	NUM
inlawrev-2815	675	26	)	)	PUNCT
inlawrev-2815	675	27	.	.	PUNCT
inlawrev-2815	676	1	see	see	VERB
inlawrev-2815	676	2	also	also	ADV
inlawrev-2815	676	3	duval	duval	PROPN
inlawrev-2815	676	4	sierrita	sierrita	PROPN
inlawrev-2815	676	5	corp	corp	PROPN
inlawrev-2815	676	6	.	.	PROPN
inlawrev-2815	677	1	v.	v.	PROPN
inlawrev-2815	677	2	arizona	arizona	PROPN
inlawrev-2815	677	3	dep't	dep't	PROPN
inlawrev-2815	677	4	of	of	ADP
inlawrev-2815	677	5	revenue	revenue	NOUN
inlawrev-2815	677	6	,	,	PUNCT
inlawrev-2815	677	7	1988	1988	NUM
inlawrev-2815	677	8	]	]	PUNCT
inlawrev-2815	677	9	tax	tax	NOUN
inlawrev-2815	677	10	policy	policy	NOUN
inlawrev-2815	677	11	469	469	NUM
inlawrev-2815	678	1	[	[	X
inlawrev-2815	678	2	i]t	i]t	NOUN
inlawrev-2815	678	3	is	be	AUX
inlawrev-2815	678	4	not	not	PART
inlawrev-2815	678	5	practical	practical	ADJ
inlawrev-2815	678	6	to	to	PART
inlawrev-2815	678	7	divide	divide	VERB
inlawrev-2815	678	8	a	a	DET
inlawrev-2815	678	9	generating	generate	VERB
inlawrev-2815	678	10	plant	plant	NOUN
inlawrev-2815	678	11	into	into	ADP
inlawrev-2815	678	12	'	'	PUNCT
inlawrev-2815	678	13	^distinct	^distinct	ADJ
inlawrev-2815	678	14	"	"	PUNCT
inlawrev-2815	678	15	stages	stage	NOUN
inlawrev-2815	678	16	.	.	PUNCT
inlawrev-2815	679	1	it	it	PRON
inlawrev-2815	679	2	was	be	AUX
inlawrev-2815	679	3	not	not	PART
inlawrev-2815	679	4	built	build	VERB
inlawrev-2815	679	5	that	that	DET
inlawrev-2815	679	6	way	way	NOUN
inlawrev-2815	679	7	,	,	PUNCT
inlawrev-2815	679	8	and	and	CCONJ
inlawrev-2815	679	9	it	it	PRON
inlawrev-2815	679	10	does	do	AUX
inlawrev-2815	679	11	not	not	PART
inlawrev-2815	679	12	operate	operate	VERB
inlawrev-2815	679	13	that	that	DET
inlawrev-2815	679	14	way	way	NOUN
inlawrev-2815	679	15	.	.	PUNCT
inlawrev-2815	680	1	the	the	DET
inlawrev-2815	680	2	words	word	NOUN
inlawrev-2815	680	3	"	"	PUNCT
inlawrev-2815	680	4	directly	directly	ADV
inlawrev-2815	680	5	and	and	CCONJ
inlawrev-2815	680	6	exclusively	exclusively	ADV
inlawrev-2815	680	7	"	"	PUNCT
inlawrev-2815	680	8	should	should	AUX
inlawrev-2815	680	9	not	not	PART
inlawrev-2815	680	10	be	be	AUX
inlawrev-2815	680	11	construed	construe	VERB
inlawrev-2815	680	12	to	to	PART
inlawrev-2815	680	13	require	require	VERB
inlawrev-2815	680	14	the	the	DET
inlawrev-2815	680	15	division	division	NOUN
inlawrev-2815	680	16	into	into	ADP
inlawrev-2815	680	17	theoretically	theoretically	ADV
inlawrev-2815	680	18	distinct	distinct	ADJ
inlawrev-2815	680	19	stages	stage	NOUN
inlawrev-2815	680	20	of	of	ADP
inlawrev-2815	680	21	what	what	PRON
inlawrev-2815	680	22	is	be	AUX
inlawrev-2815	680	23	in	in	ADP
inlawrev-2815	680	24	fact	fact	NOUN
inlawrev-2815	680	25	continuous	continuous	ADJ
inlawrev-2815	680	26	and	and	CCONJ
inlawrev-2815	680	27	indivisible	indivisible	ADJ
inlawrev-2815	680	28	.	.	PUNCT
inlawrev-2815	680	29	''^	''^	X
inlawrev-2815	681	1	because	because	SCONJ
inlawrev-2815	681	2	of	of	ADP
inlawrev-2815	681	3	some	some	DET
inlawrev-2815	681	4	early	early	ADJ
inlawrev-2815	681	5	detours	detour	NOUN
inlawrev-2815	681	6	in	in	ADP
inlawrev-2815	681	7	the	the	DET
inlawrev-2815	681	8	course	course	NOUN
inlawrev-2815	681	9	of	of	ADP
inlawrev-2815	681	10	interpreting	interpret	VERB
inlawrev-2815	681	11	its	its	PRON
inlawrev-2815	681	12	exemption	exemption	NOUN
inlawrev-2815	681	13	statute	statute	NOUN
inlawrev-2815	681	14	,	,	PUNCT
inlawrev-2815	681	15	indiana	indiana	PROPN
inlawrev-2815	681	16	failed	fail	VERB
inlawrev-2815	681	17	to	to	PART
inlawrev-2815	681	18	accept	accept	VERB
inlawrev-2815	681	19	the	the	DET
inlawrev-2815	681	20	integrated	integrate	VERB
inlawrev-2815	681	21	plant	plant	NOUN
inlawrev-2815	681	22	doctrine	doctrine	NOUN
inlawrev-2815	681	23	until	until	ADP
inlawrev-2815	681	24	some	some	DET
inlawrev-2815	681	25	twenty	twenty	NUM
inlawrev-2815	681	26	years	year	NOUN
inlawrev-2815	681	27	after	after	ADP
inlawrev-2815	681	28	the	the	DET
inlawrev-2815	681	29	enactment	enactment	NOUN
inlawrev-2815	681	30	of	of	ADP
inlawrev-2815	681	31	its	its	PRON
inlawrev-2815	681	32	sales	sale	NOUN
inlawrev-2815	681	33	and	and	CCONJ
inlawrev-2815	681	34	use	use	VERB
inlawrev-2815	681	35	tax	tax	NOUN
inlawrev-2815	681	36	.	.	PUNCT
inlawrev-2815	682	1	b.	b.	PROPN
inlawrev-2815	682	2	administrative	administrative	ADJ
inlawrev-2815	682	3	and	and	CCONJ
inlawrev-2815	682	4	judicial	judicial	ADJ
inlawrev-2815	682	5	interpretation	interpretation	NOUN
inlawrev-2815	682	6	in	in	ADP
inlawrev-2815	682	7	its	its	PRON
inlawrev-2815	682	8	earliest	early	ADJ
inlawrev-2815	682	9	interpretations	interpretation	NOUN
inlawrev-2815	682	10	contained	contain	VERB
inlawrev-2815	682	11	in	in	ADP
inlawrev-2815	682	12	administrative	administrative	ADJ
inlawrev-2815	682	13	circulars,''^	circulars,''^	PROPN
inlawrev-2815	682	14	the	the	DET
inlawrev-2815	682	15	department	department	NOUN
inlawrev-2815	682	16	sought	seek	VERB
inlawrev-2815	682	17	to	to	PART
inlawrev-2815	682	18	limit	limit	VERB
inlawrev-2815	682	19	the	the	DET
inlawrev-2815	682	20	exemption	exemption	NOUN
inlawrev-2815	682	21	to	to	ADP
inlawrev-2815	682	22	equipment	equipment	NOUN
inlawrev-2815	682	23	which	which	PRON
inlawrev-2815	682	24	"	"	PUNCT
inlawrev-2815	682	25	acted	act	VERB
inlawrev-2815	682	26	upon	upon	SCONJ
inlawrev-2815	682	27	"	"	PUNCT
inlawrev-2815	682	28	and	and	CCONJ
inlawrev-2815	682	29	had	have	VERB
inlawrev-2815	682	30	a	a	DET
inlawrev-2815	682	31	"	"	PUNCT
inlawrev-2815	682	32	positive	positive	ADJ
inlawrev-2815	682	33	effect	effect	NOUN
inlawrev-2815	682	34	on	on	ADP
inlawrev-2815	682	35	"	"	PUNCT
inlawrev-2815	682	36	the	the	DET
inlawrev-2815	682	37	goods	good	NOUN
inlawrev-2815	682	38	under	under	ADP
inlawrev-2815	682	39	production.*'^	production.*'^	NOUN
inlawrev-2815	682	40	generally	generally	ADV
inlawrev-2815	682	41	,	,	PUNCT
inlawrev-2815	682	42	the	the	DET
inlawrev-2815	682	43	department	department	NOUN
inlawrev-2815	682	44	required	require	VERB
inlawrev-2815	682	45	that	that	SCONJ
inlawrev-2815	682	46	the	the	DET
inlawrev-2815	682	47	specific	specific	ADJ
inlawrev-2815	682	48	equipment	equipment	NOUN
inlawrev-2815	682	49	effect	effect	NOUN
inlawrev-2815	682	50	some	some	DET
inlawrev-2815	682	51	"	"	PUNCT
inlawrev-2815	682	52	transformation	transformation	NOUN
inlawrev-2815	682	53	"	"	PUNCT
inlawrev-2815	682	54	or	or	CCONJ
inlawrev-2815	682	55	conversion	conversion	NOUN
inlawrev-2815	682	56	of	of	ADP
inlawrev-2815	682	57	the	the	DET
inlawrev-2815	682	58	product	product	NOUN
inlawrev-2815	682	59	before	before	SCONJ
inlawrev-2815	682	60	exemption	exemption	NOUN
inlawrev-2815	682	61	would	would	AUX
inlawrev-2815	682	62	be	be	AUX
inlawrev-2815	682	63	allowed	allow	VERB
inlawrev-2815	682	64	.	.	PUNCT
inlawrev-2815	683	1	'	'	PUNCT
inlawrev-2815	683	2	^^	^^	PUNCT
inlawrev-2815	683	3	the	the	DET
inlawrev-2815	683	4	department	department	NOUN
inlawrev-2815	683	5	's	's	PART
inlawrev-2815	683	6	first	first	ADJ
inlawrev-2815	683	7	official	official	ADJ
inlawrev-2815	683	8	regulations	regulation	NOUN
inlawrev-2815	683	9	interpreting	interpret	VERB
inlawrev-2815	683	10	the	the	DET
inlawrev-2815	683	11	manufacturing	manufacturing	NOUN
inlawrev-2815	683	12	exemption	exemption	NOUN
inlawrev-2815	683	13	,	,	PUNCT
inlawrev-2815	683	14	adopted	adopt	VERB
inlawrev-2815	683	15	in	in	ADP
inlawrev-2815	683	16	1972	1972	NUM
inlawrev-2815	683	17	,	,	PUNCT
inlawrev-2815	683	18	followed	follow	VERB
inlawrev-2815	683	19	the	the	DET
inlawrev-2815	683	20	restrictive	restrictive	ADJ
inlawrev-2815	683	21	interpretations	interpretation	NOUN
inlawrev-2815	683	22	contained	contain	VERB
inlawrev-2815	683	23	in	in	ADP
inlawrev-2815	683	24	the	the	DET
inlawrev-2815	683	25	earlier	early	ADJ
inlawrev-2815	683	26	circulars	circular	NOUN
inlawrev-2815	683	27	.	.	PUNCT
inlawrev-2815	684	1	'^	'^	NOUN
inlawrev-2815	684	2	'	'	PUNCT
inlawrev-2815	684	3	in	in	ADP
inlawrev-2815	684	4	a	a	DET
inlawrev-2815	684	5	series	series	NOUN
inlawrev-2815	684	6	of	of	ADP
inlawrev-2815	684	7	cases	case	NOUN
inlawrev-2815	684	8	in	in	ADP
inlawrev-2815	684	9	the	the	DET
inlawrev-2815	684	10	1970	1970	NUM
inlawrev-2815	684	11	's	's	PART
inlawrev-2815	684	12	,	,	PUNCT
inlawrev-2815	684	13	the	the	DET
inlawrev-2815	684	14	indiana	indiana	PROPN
inlawrev-2815	684	15	courts	court	NOUN
inlawrev-2815	684	16	of	of	ADP
inlawrev-2815	684	17	appeals	appeal	NOUN
inlawrev-2815	684	18	had	have	VERB
inlawrev-2815	684	19	the	the	DET
inlawrev-2815	684	20	opportunity	opportunity	NOUN
inlawrev-2815	684	21	to	to	PART
inlawrev-2815	684	22	interpret	interpret	VERB
inlawrev-2815	684	23	the	the	DET
inlawrev-2815	684	24	manufacturing	manufacturing	NOUN
inlawrev-2815	684	25	exemption	exemption	NOUN
inlawrev-2815	684	26	.	.	PUNCT
inlawrev-2815	685	1	unfortunately	unfortunately	ADV
inlawrev-2815	685	2	,	,	PUNCT
inlawrev-2815	685	3	the	the	DET
inlawrev-2815	685	4	first	first	ADJ
inlawrev-2815	685	5	decision	decision	NOUN
inlawrev-2815	685	6	,	,	PUNCT
inlawrev-2815	685	7	indiana	indiana	PROPN
inlawrev-2815	685	8	department	department	PROPN
inlawrev-2815	685	9	of	of	ADP
inlawrev-2815	685	10	state	state	PROPN
inlawrev-2815	685	11	revenue	revenue	PROPN
inlawrev-2815	685	12	v.	v.	PROPN
inlawrev-2815	685	13	rca	rca	PROPN
inlawrev-2815	685	14	corp	corp	PROPN
inlawrev-2815	685	15	.	.	PROPN
inlawrev-2815	685	16	,^^^	,^^^	PROPN
inlawrev-2815	685	17	started	start	VERB
inlawrev-2815	685	18	the	the	DET
inlawrev-2815	685	19	court	court	NOUN
inlawrev-2815	685	20	down	down	ADP
inlawrev-2815	685	21	a	a	DET
inlawrev-2815	685	22	path	path	NOUN
inlawrev-2815	685	23	that	that	PRON
inlawrev-2815	685	24	seemed	seem	VERB
inlawrev-2815	685	25	to	to	PART
inlawrev-2815	685	26	magnify	magnify	VERB
inlawrev-2815	685	27	116	116	NUM
inlawrev-2815	685	28	ariz	ariz	NOUN
inlawrev-2815	685	29	.	.	PUNCT
inlawrev-2815	686	1	200	200	NUM
inlawrev-2815	686	2	,	,	PUNCT
inlawrev-2815	686	3	568	568	NUM
inlawrev-2815	686	4	p.2d	p.2d	SYM
inlawrev-2815	686	5	1098	1098	NUM
inlawrev-2815	686	6	(	(	PUNCT
inlawrev-2815	686	7	ariz	ariz	PROPN
inlawrev-2815	686	8	.	.	PUNCT
inlawrev-2815	687	1	app	app	PROPN
inlawrev-2815	687	2	.	.	PROPN
inlawrev-2815	687	3	1977	1977	NUM
inlawrev-2815	687	4	)	)	PUNCT
inlawrev-2815	687	5	;	;	PUNCT
inlawrev-2815	687	6	arkansas	arkansas	PROPN
inlawrev-2815	687	7	beverage	beverage	PROPN
inlawrev-2815	687	8	co.	co.	PROPN
inlawrev-2815	687	9	v.	v.	ADP
inlawrev-2815	687	10	heath	heath	PROPN
inlawrev-2815	687	11	,	,	PUNCT
inlawrev-2815	687	12	257	257	NUM
inlawrev-2815	687	13	ark	ark	NOUN
inlawrev-2815	687	14	.	.	PROPN
inlawrev-2815	687	15	991	991	NUM
inlawrev-2815	687	16	,	,	PUNCT
inlawrev-2815	687	17	521	521	NUM
inlawrev-2815	687	18	s.w.2d	s.w.2d	NUM
inlawrev-2815	687	19	835	835	NUM
inlawrev-2815	687	20	(	(	PUNCT
inlawrev-2815	687	21	1975	1975	NUM
inlawrev-2815	687	22	)	)	PUNCT
inlawrev-2815	687	23	;	;	PUNCT
inlawrev-2815	688	1	richardson	richardson	PROPN
inlawrev-2815	688	2	v.	v.	PROPN
inlawrev-2815	688	3	state	state	PROPN
inlawrev-2815	688	4	tax	tax	PROPN
inlawrev-2815	688	5	comm'n	comm'n	PROPN
inlawrev-2815	688	6	,	,	PUNCT
inlawrev-2815	688	7	100	100	NUM
inlawrev-2815	688	8	idaho	idaho	NOUN
inlawrev-2815	688	9	705	705	NUM
inlawrev-2815	688	10	,	,	PUNCT
inlawrev-2815	688	11	604	604	NUM
inlawrev-2815	688	12	p.2d	p.2d	SYM
inlawrev-2815	688	13	719	719	NUM
inlawrev-2815	688	14	(	(	PUNCT
inlawrev-2815	688	15	1979	1979	NUM
inlawrev-2815	688	16	)	)	PUNCT
inlawrev-2815	688	17	;	;	PUNCT
inlawrev-2815	688	18	ames	ames	PROPN
inlawrev-2815	688	19	v.	v.	ADP
inlawrev-2815	688	20	state	state	PROPN
inlawrev-2815	688	21	tax	tax	NOUN
inlawrev-2815	688	22	comm'n	comm'n	PROPN
inlawrev-2815	688	23	,	,	PUNCT
inlawrev-2815	688	24	246	246	NUM
inlawrev-2815	688	25	iowa	iowa	PROPN
inlawrev-2815	688	26	1016	1016	NUM
inlawrev-2815	688	27	,	,	PUNCT
inlawrev-2815	688	28	71	71	NUM
inlawrev-2815	688	29	n.w.2d	n.w.2d	SYM
inlawrev-2815	688	30	15	15	NUM
inlawrev-2815	688	31	(	(	PUNCT
inlawrev-2815	688	32	1955	1955	NUM
inlawrev-2815	688	33	)	)	PUNCT
inlawrev-2815	688	34	;	;	PUNCT
inlawrev-2815	688	35	ross	ross	PROPN
inlawrev-2815	688	36	v.	v.	PROPN
inlawrev-2815	688	37	greene	greene	PROPN
inlawrev-2815	688	38	&	&	CCONJ
inlawrev-2815	688	39	webb	webb	PROPN
inlawrev-2815	688	40	lumber	lumber	PROPN
inlawrev-2815	688	41	co.	co.	PROPN
inlawrev-2815	688	42	,	,	PUNCT
inlawrev-2815	688	43	567	567	NUM
inlawrev-2815	688	44	s.w.2d	s.w.2d	NUM
inlawrev-2815	688	45	302	302	NUM
inlawrev-2815	688	46	(	(	PUNCT
inlawrev-2815	688	47	ky	ky	PROPN
inlawrev-2815	688	48	.	.	PROPN
inlawrev-2815	688	49	1978	1978	NUM
inlawrev-2815	688	50	)	)	PUNCT
inlawrev-2815	688	51	;	;	PUNCT
inlawrev-2815	688	52	courier	courier	PROPN
inlawrev-2815	688	53	citizen	citizen	PROPN
inlawrev-2815	688	54	co.	co.	PROPN
inlawrev-2815	688	55	v.	v.	ADP
inlawrev-2815	688	56	commissioner	commissioner	PROPN
inlawrev-2815	688	57	of	of	ADP
inlawrev-2815	688	58	corp	corp	PROPN
inlawrev-2815	688	59	.	.	PROPN
inlawrev-2815	688	60	&	&	CCONJ
inlawrev-2815	688	61	taxation	taxation	PROPN
inlawrev-2815	688	62	,	,	PUNCT
inlawrev-2815	688	63	358	358	NUM
inlawrev-2815	688	64	mass	mass	NOUN
inlawrev-2815	688	65	.	.	PUNCT
inlawrev-2815	688	66	563	563	NUM
inlawrev-2815	688	67	,	,	PUNCT
inlawrev-2815	688	68	266	266	NUM
inlawrev-2815	688	69	n.e.2d	n.e.2d	NOUN
inlawrev-2815	688	70	284	284	NUM
inlawrev-2815	688	71	(	(	PUNCT
inlawrev-2815	688	72	1971	1971	NUM
inlawrev-2815	688	73	)	)	PUNCT
inlawrev-2815	688	74	;	;	PUNCT
inlawrev-2815	688	75	floyd	floyd	PROPN
inlawrev-2815	688	76	charcoal	charcoal	PROPN
inlawrev-2815	688	77	co.	co.	PROPN
inlawrev-2815	688	78	v.	v.	ADP
inlawrev-2815	688	79	director	director	NOUN
inlawrev-2815	688	80	of	of	ADP
inlawrev-2815	688	81	revenue	revenue	NOUN
inlawrev-2815	688	82	,	,	PUNCT
inlawrev-2815	688	83	599	599	NUM
inlawrev-2815	688	84	s.w.2d	s.w.2d	NUM
inlawrev-2815	688	85	173	173	NUM
inlawrev-2815	688	86	(	(	PUNCT
inlawrev-2815	688	87	mo	mo	PROPN
inlawrev-2815	688	88	.	.	PROPN
inlawrev-2815	688	89	1980	1980	NUM
inlawrev-2815	688	90	)	)	PUNCT
inlawrev-2815	688	91	;	;	PUNCT
inlawrev-2815	688	92	manitowoc	manitowoc	PROPN
inlawrev-2815	688	93	co.	co.	PROPN
inlawrev-2815	688	94	v.	v.	PROPN
inlawrev-2815	688	95	sturgeon	sturgeon	PROPN
inlawrev-2815	688	96	bay	bay	PROPN
inlawrev-2815	688	97	,	,	PUNCT
inlawrev-2815	688	98	122	122	NUM
inlawrev-2815	688	99	wis	wis	NOUN
inlawrev-2815	688	100	.	.	PUNCT
inlawrev-2815	689	1	2d	2d	PROPN
inlawrev-2815	689	2	406	406	NUM
inlawrev-2815	689	3	,	,	PUNCT
inlawrev-2815	689	4	362	362	NUM
inlawrev-2815	689	5	n.w.2d	n.w.2d	PUNCT
inlawrev-2815	689	6	432	432	NUM
inlawrev-2815	689	7	(	(	PUNCT
inlawrev-2815	689	8	wis	wis	PROPN
inlawrev-2815	689	9	.	.	PUNCT
inlawrev-2815	690	1	ct	ct	PROPN
inlawrev-2815	690	2	.	.	PUNCT
inlawrev-2815	691	1	app	app	PROPN
inlawrev-2815	691	2	.	.	PROPN
inlawrev-2815	691	3	1984	1984	NUM
inlawrev-2815	691	4	)	)	PUNCT
inlawrev-2815	691	5	.	.	PUNCT
inlawrev-2815	692	1	117	117	NUM
inlawrev-2815	692	2	.	.	X
inlawrev-2815	692	3	286	286	NUM
inlawrev-2815	692	4	app	app	NOUN
inlawrev-2815	692	5	.	.	PUNCT
inlawrev-2815	693	1	div	div	PROPN
inlawrev-2815	693	2	.	.	PUNCT
inlawrev-2815	694	1	at	at	ADP
inlawrev-2815	694	2	449	449	NUM
inlawrev-2815	694	3	,	,	PUNCT
inlawrev-2815	694	4	144	144	NUM
inlawrev-2815	694	5	n.y.s.2d	n.y.s.2d	NUM
inlawrev-2815	694	6	at	at	ADP
inlawrev-2815	694	7	461	461	NUM
inlawrev-2815	694	8	-	-	SYM
inlawrev-2815	694	9	62	62	NUM
inlawrev-2815	694	10	.	.	PUNCT
inlawrev-2815	695	1	118	118	NUM
inlawrev-2815	695	2	.	.	PUNCT
inlawrev-2815	696	1	the	the	DET
inlawrev-2815	696	2	indiana	indiana	PROPN
inlawrev-2815	696	3	department	department	PROPN
inlawrev-2815	696	4	of	of	ADP
inlawrev-2815	696	5	revenue	revenue	NOUN
inlawrev-2815	696	6	initially	initially	ADV
inlawrev-2815	696	7	issued	issue	VERB
inlawrev-2815	696	8	circular	circular	ADJ
inlawrev-2815	696	9	st16	st16	PROPN
inlawrev-2815	696	10	on	on	ADP
inlawrev-2815	696	11	february	february	PROPN
inlawrev-2815	696	12	3	3	NUM
inlawrev-2815	696	13	,	,	PUNCT
inlawrev-2815	696	14	1964	1964	NUM
inlawrev-2815	696	15	,	,	PUNCT
inlawrev-2815	696	16	describing	describe	VERB
inlawrev-2815	696	17	and	and	CCONJ
inlawrev-2815	696	18	defining	define	VERB
inlawrev-2815	696	19	the	the	DET
inlawrev-2815	696	20	tests	test	NOUN
inlawrev-2815	696	21	to	to	PART
inlawrev-2815	696	22	be	be	AUX
inlawrev-2815	696	23	satisfied	satisfied	ADJ
inlawrev-2815	696	24	to	to	PART
inlawrev-2815	696	25	exempt	exempt	VERB
inlawrev-2815	696	26	certain	certain	ADJ
inlawrev-2815	696	27	property	property	NOUN
inlawrev-2815	696	28	from	from	ADP
inlawrev-2815	696	29	apphcation	apphcation	NOUN
inlawrev-2815	696	30	of	of	ADP
inlawrev-2815	696	31	sales	sale	NOUN
inlawrev-2815	696	32	tax	tax	NOUN
inlawrev-2815	696	33	.	.	PUNCT
inlawrev-2815	697	1	ind	ind	NOUN
inlawrev-2815	697	2	.	.	PUNCT
inlawrev-2815	698	1	dep't	dep't	NOUN
inlawrev-2815	698	2	of	of	ADP
inlawrev-2815	698	3	revenue	revenue	NOUN
inlawrev-2815	698	4	,	,	PUNCT
inlawrev-2815	698	5	circular	circular	ADJ
inlawrev-2815	698	6	st16	st16	PROPN
inlawrev-2815	698	7	(	(	PUNCT
inlawrev-2815	698	8	revised	revise	VERB
inlawrev-2815	698	9	)	)	PUNCT
inlawrev-2815	698	10	(	(	PUNCT
inlawrev-2815	698	11	feb	feb	X
inlawrev-2815	698	12	.	.	PROPN
inlawrev-2815	698	13	3	3	NUM
inlawrev-2815	698	14	,	,	PUNCT
inlawrev-2815	698	15	1964	1964	NUM
inlawrev-2815	698	16	)	)	PUNCT
inlawrev-2815	698	17	.	.	PUNCT
inlawrev-2815	699	1	a	a	DET
inlawrev-2815	699	2	revised	revise	VERB
inlawrev-2815	699	3	,	,	PUNCT
inlawrev-2815	699	4	but	but	CCONJ
inlawrev-2815	699	5	substantially	substantially	ADV
inlawrev-2815	699	6	identical	identical	ADJ
inlawrev-2815	699	7	,	,	PUNCT
inlawrev-2815	699	8	circular	circular	ADJ
inlawrev-2815	699	9	was	be	AUX
inlawrev-2815	699	10	issued	issue	VERB
inlawrev-2815	699	11	a	a	DET
inlawrev-2815	699	12	year	year	NOUN
inlawrev-2815	699	13	later	later	ADV
inlawrev-2815	699	14	.	.	PUNCT
inlawrev-2815	700	1	ind	ind	NOUN
inlawrev-2815	700	2	.	.	PUNCT
inlawrev-2815	701	1	dep't	dep't	NOUN
inlawrev-2815	701	2	of	of	ADP
inlawrev-2815	701	3	revenue	revenue	NOUN
inlawrev-2815	701	4	,	,	PUNCT
inlawrev-2815	701	5	circular	circular	ADJ
inlawrev-2815	701	6	st-16	st-16	X
inlawrev-2815	701	7	(	(	PUNCT
inlawrev-2815	701	8	revised	revise	VERB
inlawrev-2815	701	9	)	)	PUNCT
inlawrev-2815	701	10	(	(	PUNCT
inlawrev-2815	701	11	april	april	PROPN
inlawrev-2815	701	12	5	5	NUM
inlawrev-2815	701	13	,	,	PUNCT
inlawrev-2815	701	14	1965	1965	NUM
inlawrev-2815	701	15	)	)	PUNCT
inlawrev-2815	701	16	.	.	PUNCT
inlawrev-2815	702	1	in	in	ADP
inlawrev-2815	702	2	1967	1967	NUM
inlawrev-2815	702	3	,	,	PUNCT
inlawrev-2815	702	4	however	however	ADV
inlawrev-2815	702	5	,	,	PUNCT
inlawrev-2815	702	6	a	a	DET
inlawrev-2815	702	7	substantially	substantially	ADV
inlawrev-2815	702	8	revised	revise	VERB
inlawrev-2815	702	9	circular	circular	NOUN
inlawrev-2815	702	10	was	be	AUX
inlawrev-2815	702	11	issued	issue	VERB
inlawrev-2815	702	12	,	,	PUNCT
inlawrev-2815	702	13	citing	cite	VERB
inlawrev-2815	702	14	several	several	ADJ
inlawrev-2815	702	15	pages	page	NOUN
inlawrev-2815	702	16	of	of	ADP
inlawrev-2815	702	17	exemption	exemption	NOUN
inlawrev-2815	702	18	examples	example	NOUN
inlawrev-2815	702	19	that	that	PRON
inlawrev-2815	702	20	reflected	reflect	VERB
inlawrev-2815	702	21	a	a	DET
inlawrev-2815	702	22	more	more	ADV
inlawrev-2815	702	23	liberal	liberal	ADJ
inlawrev-2815	702	24	scope	scope	NOUN
inlawrev-2815	702	25	of	of	ADP
inlawrev-2815	702	26	exemptions	exemption	NOUN
inlawrev-2815	702	27	and	and	CCONJ
inlawrev-2815	702	28	included	include	VERB
inlawrev-2815	702	29	previously	previously	ADV
inlawrev-2815	702	30	non	non	ADJ
inlawrev-2815	702	31	-	-	ADJ
inlawrev-2815	702	32	exempt	exempt	ADJ
inlawrev-2815	702	33	items	item	NOUN
inlawrev-2815	702	34	.	.	PUNCT
inlawrev-2815	703	1	ind	ind	NOUN
inlawrev-2815	703	2	.	.	PUNCT
inlawrev-2815	704	1	dep't	dep't	NOUN
inlawrev-2815	704	2	of	of	ADP
inlawrev-2815	704	3	revenue	revenue	NOUN
inlawrev-2815	704	4	,	,	PUNCT
inlawrev-2815	704	5	circular	circular	ADJ
inlawrev-2815	704	6	st-16	st-16	X
inlawrev-2815	704	7	(	(	PUNCT
inlawrev-2815	704	8	revised	revise	VERB
inlawrev-2815	704	9	)	)	PUNCT
inlawrev-2815	704	10	(	(	PUNCT
inlawrev-2815	704	11	jan	jan	PROPN
inlawrev-2815	704	12	.	.	PROPN
inlawrev-2815	704	13	1	1	NUM
inlawrev-2815	704	14	,	,	PUNCT
inlawrev-2815	704	15	1967	1967	NUM
inlawrev-2815	704	16	)	)	PUNCT
inlawrev-2815	704	17	.	.	PUNCT
inlawrev-2815	705	1	two	two	NUM
inlawrev-2815	705	2	years	year	NOUN
inlawrev-2815	705	3	later	later	ADV
inlawrev-2815	705	4	,	,	PUNCT
inlawrev-2815	705	5	the	the	DET
inlawrev-2815	705	6	dept	dept	NOUN
inlawrev-2815	705	7	.	.	PROPN
inlawrev-2815	705	8	retreated	retreat	VERB
inlawrev-2815	705	9	to	to	ADP
inlawrev-2815	705	10	its	its	PRON
inlawrev-2815	705	11	pre-1967	pre-1967	ADJ
inlawrev-2815	705	12	position	position	NOUN
inlawrev-2815	705	13	in	in	ADP
inlawrev-2815	705	14	its	its	PRON
inlawrev-2815	705	15	revised	revised	ADJ
inlawrev-2815	705	16	circular	circular	ADJ
inlawrev-2815	705	17	st-16	st-16	NOUN
inlawrev-2815	705	18	.	.	PUNCT
inlawrev-2815	706	1	ind	ind	NOUN
inlawrev-2815	706	2	.	.	PUNCT
inlawrev-2815	707	1	dep't	dep't	NOUN
inlawrev-2815	707	2	of	of	ADP
inlawrev-2815	707	3	revenue	revenue	NOUN
inlawrev-2815	707	4	,	,	PUNCT
inlawrev-2815	707	5	circular	circular	ADJ
inlawrev-2815	707	6	st-16	st-16	X
inlawrev-2815	707	7	(	(	PUNCT
inlawrev-2815	707	8	revised	revise	VERB
inlawrev-2815	707	9	)	)	PUNCT
inlawrev-2815	707	10	(	(	PUNCT
inlawrev-2815	707	11	july	july	PROPN
inlawrev-2815	707	12	1	1	NUM
inlawrev-2815	707	13	,	,	PUNCT
inlawrev-2815	707	14	1969	1969	NUM
inlawrev-2815	707	15	)	)	PUNCT
inlawrev-2815	707	16	.	.	PUNCT
inlawrev-2815	708	1	119	119	NUM
inlawrev-2815	708	2	.	.	PUNCT
inlawrev-2815	709	1	ind	ind	NOUN
inlawrev-2815	709	2	.	.	PUNCT
inlawrev-2815	710	1	dep't	dep't	NOUN
inlawrev-2815	710	2	of	of	ADP
inlawrev-2815	710	3	revenue	revenue	NOUN
inlawrev-2815	710	4	,	,	PUNCT
inlawrev-2815	710	5	circular	circular	ADJ
inlawrev-2815	710	6	st-16	st-16	X
inlawrev-2815	710	7	(	(	PUNCT
inlawrev-2815	710	8	revised	revise	VERB
inlawrev-2815	710	9	)	)	PUNCT
inlawrev-2815	710	10	2	2	NUM
inlawrev-2815	710	11	(	(	PUNCT
inlawrev-2815	710	12	july	july	PROPN
inlawrev-2815	710	13	1	1	NUM
inlawrev-2815	710	14	,	,	PUNCT
inlawrev-2815	710	15	1969	1969	NUM
inlawrev-2815	710	16	)	)	PUNCT
inlawrev-2815	710	17	.	.	PUNCT
inlawrev-2815	711	1	120	120	NUM
inlawrev-2815	711	2	.	.	PUNCT
inlawrev-2815	711	3	ind	ind	PROPN
inlawrev-2815	711	4	.	.	PUNCT
inlawrev-2815	712	1	admin	admin	PROPN
inlawrev-2815	712	2	.	.	PUNCT
inlawrev-2815	713	1	rules	rule	NOUN
inlawrev-2815	713	2	&	&	CCONJ
inlawrev-2815	713	3	regs	reg	NOUN
inlawrev-2815	713	4	.	.	PUNCT
inlawrev-2815	714	1	15	15	NUM
inlawrev-2815	714	2	(	(	PUNCT
inlawrev-2815	714	3	iv	iv	NUM
inlawrev-2815	714	4	)	)	PUNCT
inlawrev-2815	714	5	(	(	PUNCT
inlawrev-2815	714	6	burns	burn	VERB
inlawrev-2815	714	7	1976	1976	NUM
inlawrev-2815	714	8	)	)	PUNCT
inlawrev-2815	714	9	.	.	PUNCT
inlawrev-2815	715	1	121	121	NUM
inlawrev-2815	715	2	.	.	PUNCT
inlawrev-2815	716	1	ind	ind	PROPN
inlawrev-2815	716	2	.	.	PUNCT
inlawrev-2815	717	1	admin	admin	PROPN
inlawrev-2815	717	2	.	.	PUNCT
inlawrev-2815	718	1	rules	rule	NOUN
inlawrev-2815	718	2	&	&	CCONJ
inlawrev-2815	718	3	regs	reg	NOUN
inlawrev-2815	718	4	.	.	PUNCT
inlawrev-2815	719	1	15	15	NUM
inlawrev-2815	719	2	to	to	PART
inlawrev-2815	719	3	17	17	NUM
inlawrev-2815	719	4	(	(	PUNCT
inlawrev-2815	719	5	burns	burn	NOUN
inlawrev-2815	719	6	1976	1976	NUM
inlawrev-2815	719	7	)	)	PUNCT
inlawrev-2815	719	8	.	.	PUNCT
inlawrev-2815	720	1	122	122	NUM
inlawrev-2815	720	2	.	.	NOUN
inlawrev-2815	720	3	160	160	NUM
inlawrev-2815	720	4	ind	ind	NOUN
inlawrev-2815	720	5	.	.	PUNCT
inlawrev-2815	721	1	app	app	PROPN
inlawrev-2815	721	2	.	.	PROPN
inlawrev-2815	722	1	55	55	NUM
inlawrev-2815	722	2	,	,	PUNCT
inlawrev-2815	722	3	310	310	NUM
inlawrev-2815	722	4	n.e.2d	n.e.2d	NOUN
inlawrev-2815	722	5	96	96	NUM
inlawrev-2815	722	6	(	(	PUNCT
inlawrev-2815	722	7	1974	1974	NUM
inlawrev-2815	722	8	)	)	PUNCT
inlawrev-2815	722	9	.	.	PUNCT
inlawrev-2815	723	1	470	470	NUM
inlawrev-2815	723	2	indiana	indiana	PROPN
inlawrev-2815	723	3	law	law	PROPN
inlawrev-2815	723	4	review	review	NOUN
inlawrev-2815	723	5	[	[	X
inlawrev-2815	723	6	vol	vol	NOUN
inlawrev-2815	723	7	.	.	PUNCT
inlawrev-2815	723	8	22:449	22:449	NUM
inlawrev-2815	724	1	the	the	DET
inlawrev-2815	724	2	controversy	controversy	NOUN
inlawrev-2815	724	3	and	and	CCONJ
inlawrev-2815	724	4	uncertainty	uncertainty	NOUN
inlawrev-2815	724	5	surrounding	surround	VERB
inlawrev-2815	724	6	the	the	DET
inlawrev-2815	724	7	exemption	exemption	NOUN
inlawrev-2815	724	8	and	and	CCONJ
inlawrev-2815	724	9	would	would	AUX
inlawrev-2815	724	10	eventually	eventually	ADV
inlawrev-2815	724	11	be	be	AUX
inlawrev-2815	724	12	rejected	reject	VERB
inlawrev-2815	724	13	fourteen	fourteen	NUM
inlawrev-2815	724	14	years	year	NOUN
inlawrev-2815	724	15	later	later	ADV
inlawrev-2815	724	16	.	.	PUNCT
inlawrev-2815	725	1	at	at	ADP
inlawrev-2815	725	2	issue	issue	NOUN
inlawrev-2815	725	3	was	be	AUX
inlawrev-2815	725	4	the	the	DET
inlawrev-2815	725	5	status	status	NOUN
inlawrev-2815	725	6	of	of	ADP
inlawrev-2815	725	7	air	air	NOUN
inlawrev-2815	725	8	conditioning	conditioning	NOUN
inlawrev-2815	725	9	equipment	equipment	NOUN
inlawrev-2815	725	10	that	that	PRON
inlawrev-2815	725	11	was	be	AUX
inlawrev-2815	725	12	used	use	VERB
inlawrev-2815	725	13	to	to	PART
inlawrev-2815	725	14	control	control	VERB
inlawrev-2815	725	15	the	the	DET
inlawrev-2815	725	16	temperature	temperature	NOUN
inlawrev-2815	725	17	,	,	PUNCT
inlawrev-2815	725	18	humidity	humidity	NOUN
inlawrev-2815	725	19	,	,	PUNCT
inlawrev-2815	725	20	and	and	CCONJ
inlawrev-2815	725	21	presence	presence	NOUN
inlawrev-2815	725	22	of	of	ADP
inlawrev-2815	725	23	foreign	foreign	ADJ
inlawrev-2815	725	24	particles	particle	NOUN
inlawrev-2815	725	25	in	in	ADP
inlawrev-2815	725	26	the	the	DET
inlawrev-2815	725	27	air	air	NOUN
inlawrev-2815	725	28	and	and	CCONJ
inlawrev-2815	725	29	to	to	PART
inlawrev-2815	725	30	avoid	avoid	VERB
inlawrev-2815	725	31	contamination	contamination	NOUN
inlawrev-2815	725	32	in	in	ADP
inlawrev-2815	725	33	the	the	DET
inlawrev-2815	725	34	process	process	NOUN
inlawrev-2815	725	35	of	of	ADP
inlawrev-2815	725	36	manufacturing	manufacture	VERB
inlawrev-2815	725	37	color	color	NOUN
inlawrev-2815	725	38	television	television	NOUN
inlawrev-2815	725	39	picture	picture	NOUN
inlawrev-2815	725	40	tubes	tube	NOUN
inlawrev-2815	725	41	.	.	PUNCT
inlawrev-2815	726	1	the	the	DET
inlawrev-2815	726	2	court	court	NOUN
inlawrev-2815	726	3	observed	observe	VERB
inlawrev-2815	726	4	that	that	SCONJ
inlawrev-2815	726	5	the	the	DET
inlawrev-2815	726	6	manufacturing	manufacturing	NOUN
inlawrev-2815	726	7	exemption	exemption	NOUN
inlawrev-2815	726	8	contained	contain	VERB
inlawrev-2815	726	9	the	the	DET
inlawrev-2815	726	10	requirement	requirement	NOUN
inlawrev-2815	726	11	that	that	SCONJ
inlawrev-2815	726	12	exempt	exempt	ADJ
inlawrev-2815	726	13	equipment	equipment	NOUN
inlawrev-2815	726	14	be	be	AUX
inlawrev-2815	726	15	''	''	PUNCT
inlawrev-2815	726	16	'	'	PUNCT
inlawrev-2815	726	17	directly	directly	ADV
inlawrev-2815	726	18	used	use	VERB
inlawrev-2815	726	19	'	'	PUNCT
inlawrev-2815	726	20	in	in	ADP
inlawrev-2815	726	21	the	the	DET
inlawrev-2815	726	22	'	'	PUNCT
inlawrev-2815	726	23	direct	direct	ADJ
inlawrev-2815	726	24	production	production	NOUN
inlawrev-2815	726	25	'	'	PUNCT
inlawrev-2815	726	26	of	of	ADP
inlawrev-2815	726	27	tangible	tangible	ADJ
inlawrev-2815	726	28	personal	personal	ADJ
inlawrev-2815	726	29	property	property	NOUN
inlawrev-2815	726	30	.	.	PUNCT
inlawrev-2815	727	1	"	"	PUNCT
inlawrev-2815	727	2	^^^	^^^	X
inlawrev-2815	727	3	it	it	PRON
inlawrev-2815	727	4	interpreted	interpret	VERB
inlawrev-2815	727	5	the	the	DET
inlawrev-2815	727	6	reiteration	reiteration	NOUN
inlawrev-2815	727	7	of	of	ADP
inlawrev-2815	727	8	the	the	DET
inlawrev-2815	727	9	"	"	PUNCT
inlawrev-2815	727	10	direct	direct	ADJ
inlawrev-2815	727	11	"	"	PUNCT
inlawrev-2815	727	12	requirement	requirement	NOUN
inlawrev-2815	727	13	in	in	ADP
inlawrev-2815	727	14	the	the	DET
inlawrev-2815	727	15	phrase	phrase	NOUN
inlawrev-2815	727	16	"	"	PUNCT
inlawrev-2815	727	17	directly	directly	ADV
inlawrev-2815	727	18	used	use	VERB
inlawrev-2815	727	19	.	.	PUNCT
inlawrev-2815	727	20	.	.	PUNCT
inlawrev-2815	727	21	.	.	PUNCT
inlawrev-2815	728	1	in	in	ADP
inlawrev-2815	728	2	the	the	DET
inlawrev-2815	728	3	direct	direct	ADJ
inlawrev-2815	728	4	production	production	NOUN
inlawrev-2815	728	5	"	"	PUNCT
inlawrev-2815	728	6	'	'	PUNCT
inlawrev-2815	728	7	^"^	^"^	NOUN
inlawrev-2815	728	8	as	as	ADP
inlawrev-2815	728	9	a	a	DET
inlawrev-2815	728	10	sign	sign	NOUN
inlawrev-2815	728	11	that	that	SCONJ
inlawrev-2815	728	12	the	the	DET
inlawrev-2815	728	13	legislature	legislature	NOUN
inlawrev-2815	728	14	intended	intend	VERB
inlawrev-2815	728	15	the	the	DET
inlawrev-2815	728	16	exemption	exemption	NOUN
inlawrev-2815	728	17	to	to	PART
inlawrev-2815	728	18	be	be	AUX
inlawrev-2815	728	19	narrowly	narrowly	ADV
inlawrev-2815	728	20	construed	construe	VERB
inlawrev-2815	728	21	and	and	CCONJ
inlawrev-2815	728	22	,	,	PUNCT
inlawrev-2815	728	23	therefore	therefore	ADV
inlawrev-2815	728	24	,	,	PUNCT
inlawrev-2815	728	25	required	require	VERB
inlawrev-2815	728	26	an	an	DET
inlawrev-2815	728	27	extremely	extremely	ADV
inlawrev-2815	728	28	close	close	ADJ
inlawrev-2815	728	29	connection	connection	NOUN
inlawrev-2815	728	30	between	between	ADP
inlawrev-2815	728	31	the	the	DET
inlawrev-2815	728	32	equipment	equipment	NOUN
inlawrev-2815	728	33	and	and	CCONJ
inlawrev-2815	728	34	the	the	DET
inlawrev-2815	728	35	items	item	NOUN
inlawrev-2815	728	36	being	be	AUX
inlawrev-2815	728	37	produced	produce	VERB
inlawrev-2815	728	38	.	.	PUNCT
inlawrev-2815	729	1	^^^	^^^	PUNCT
inlawrev-2815	729	2	this	this	DET
inlawrev-2815	729	3	"	"	PUNCT
inlawrev-2815	729	4	double	double	ADJ
inlawrev-2815	729	5	direct	direct	ADJ
inlawrev-2815	729	6	"	"	PUNCT
inlawrev-2815	729	7	interpretation	interpretation	NOUN
inlawrev-2815	729	8	was	be	AUX
inlawrev-2815	729	9	not	not	PART
inlawrev-2815	729	10	only	only	ADV
inlawrev-2815	729	11	logically	logically	ADV
inlawrev-2815	729	12	questionable	questionable	ADJ
inlawrev-2815	729	13	,	,	PUNCT
inlawrev-2815	729	14	it	it	PRON
inlawrev-2815	729	15	proved	prove	VERB
inlawrev-2815	729	16	to	to	PART
inlawrev-2815	729	17	be	be	AUX
inlawrev-2815	729	18	very	very	ADV
inlawrev-2815	729	19	difficult	difficult	ADJ
inlawrev-2815	729	20	to	to	PART
inlawrev-2815	729	21	apply	apply	VERB
inlawrev-2815	729	22	in	in	ADP
inlawrev-2815	729	23	a	a	DET
inlawrev-2815	729	24	consistent	consistent	ADJ
inlawrev-2815	729	25	and	and	CCONJ
inlawrev-2815	729	26	common	common	ADJ
inlawrev-2815	729	27	sense	sense	NOUN
inlawrev-2815	729	28	fashion	fashion	NOUN
inlawrev-2815	729	29	,	,	PUNCT
inlawrev-2815	729	30	as	as	SCONJ
inlawrev-2815	729	31	later	later	ADJ
inlawrev-2815	729	32	cases	case	NOUN
inlawrev-2815	729	33	illustrate	illustrate	VERB
inlawrev-2815	729	34	.	.	PUNCT
inlawrev-2815	730	1	the	the	DET
inlawrev-2815	730	2	problem	problem	NOUN
inlawrev-2815	730	3	with	with	ADP
inlawrev-2815	730	4	the	the	DET
inlawrev-2815	730	5	court	court	NOUN
inlawrev-2815	730	6	's	's	PART
inlawrev-2815	730	7	analysis	analysis	NOUN
inlawrev-2815	730	8	was	be	AUX
inlawrev-2815	730	9	that	that	SCONJ
inlawrev-2815	730	10	,	,	PUNCT
inlawrev-2815	730	11	by	by	ADP
inlawrev-2815	730	12	the	the	DET
inlawrev-2815	730	13	convenient	convenient	ADJ
inlawrev-2815	730	14	use	use	NOUN
inlawrev-2815	730	15	of	of	ADP
inlawrev-2815	730	16	an	an	DET
inlawrev-2815	730	17	ellipsis	ellipsis	NOUN
inlawrev-2815	730	18	,	,	PUNCT
inlawrev-2815	730	19	it	it	PRON
inlawrev-2815	730	20	omitted	omit	VERB
inlawrev-2815	730	21	the	the	DET
inlawrev-2815	730	22	critical	critical	ADJ
inlawrev-2815	730	23	phrase	phrase	NOUN
inlawrev-2815	730	24	"	"	PUNCT
inlawrev-2815	730	25	by	by	ADP
inlawrev-2815	730	26	the	the	DET
inlawrev-2815	730	27	purchaser	purchaser	NOUN
inlawrev-2815	730	28	"	"	PUNCT
inlawrev-2815	730	29	from	from	ADP
inlawrev-2815	730	30	the	the	DET
inlawrev-2815	730	31	exemption	exemption	NOUN
inlawrev-2815	730	32	statute	statute	NOUN
inlawrev-2815	730	33	.	.	PUNCT
inlawrev-2815	731	1	when	when	SCONJ
inlawrev-2815	731	2	that	that	DET
inlawrev-2815	731	3	phrase	phrase	NOUN
inlawrev-2815	731	4	is	be	AUX
inlawrev-2815	731	5	reinserted	reinserte	VERB
inlawrev-2815	731	6	,	,	PUNCT
inlawrev-2815	731	7	it	it	PRON
inlawrev-2815	731	8	appears	appear	VERB
inlawrev-2815	731	9	that	that	SCONJ
inlawrev-2815	731	10	the	the	DET
inlawrev-2815	731	11	legislative	legislative	ADJ
inlawrev-2815	731	12	intent	intent	NOUN
inlawrev-2815	731	13	was	be	AUX
inlawrev-2815	731	14	to	to	PART
inlawrev-2815	731	15	insure	insure	VERB
inlawrev-2815	731	16	that	that	SCONJ
inlawrev-2815	731	17	the	the	DET
inlawrev-2815	731	18	exemption	exemption	NOUN
inlawrev-2815	731	19	applied	apply	VERB
inlawrev-2815	731	20	to	to	ADP
inlawrev-2815	731	21	equipment	equipment	NOUN
inlawrev-2815	731	22	"	"	PUNCT
inlawrev-2815	731	23	directly	directly	ADV
inlawrev-2815	731	24	used	use	VERB
inlawrev-2815	731	25	by	by	ADP
inlawrev-2815	731	26	the	the	DET
inlawrev-2815	731	27	purchaser	purchaser	NOUN
inlawrev-2815	731	28	''	''	PUNCT
inlawrev-2815	731	29	and	and	CCONJ
inlawrev-2815	731	30	not	not	PART
inlawrev-2815	731	31	by	by	ADP
inlawrev-2815	731	32	some	some	DET
inlawrev-2815	731	33	other	other	ADJ
inlawrev-2815	731	34	entity	entity	NOUN
inlawrev-2815	731	35	.	.	PUNCT
inlawrev-2815	732	1	^^	^^	PUNCT
inlawrev-2815	732	2	when	when	SCONJ
inlawrev-2815	732	3	correctly	correctly	ADV
inlawrev-2815	732	4	read	read	VERB
inlawrev-2815	732	5	in	in	ADP
inlawrev-2815	732	6	its	its	PRON
inlawrev-2815	732	7	entirety	entirety	NOUN
inlawrev-2815	732	8	,	,	PUNCT
inlawrev-2815	732	9	the	the	DET
inlawrev-2815	732	10	statute	statute	NOUN
inlawrev-2815	732	11	requires	require	VERB
inlawrev-2815	732	12	only	only	ADV
inlawrev-2815	732	13	that	that	SCONJ
inlawrev-2815	732	14	the	the	DET
inlawrev-2815	732	15	equipment	equipment	NOUN
inlawrev-2815	732	16	be	be	AUX
inlawrev-2815	732	17	used	use	VERB
inlawrev-2815	732	18	in	in	ADP
inlawrev-2815	732	19	direct	direct	ADJ
inlawrev-2815	732	20	production	production	NOUN
inlawrev-2815	732	21	.	.	PUNCT
inlawrev-2815	733	1	there	there	PRON
inlawrev-2815	733	2	is	be	VERB
inlawrev-2815	733	3	no	no	DET
inlawrev-2815	733	4	second	second	ADJ
inlawrev-2815	733	5	"	"	PUNCT
inlawrev-2815	733	6	direct	direct	ADJ
inlawrev-2815	733	7	"	"	PUNCT
inlawrev-2815	733	8	in	in	ADP
inlawrev-2815	733	9	the	the	DET
inlawrev-2815	733	10	statute	statute	NOUN
inlawrev-2815	733	11	relating	relate	VERB
inlawrev-2815	733	12	to	to	ADP
inlawrev-2815	733	13	the	the	DET
inlawrev-2815	733	14	way	way	NOUN
inlawrev-2815	733	15	equipment	equipment	NOUN
inlawrev-2815	733	16	is	be	AUX
inlawrev-2815	733	17	used	use	VERB
inlawrev-2815	733	18	within	within	ADP
inlawrev-2815	733	19	the	the	DET
inlawrev-2815	733	20	production	production	NOUN
inlawrev-2815	733	21	process	process	NOUN
inlawrev-2815	733	22	.	.	PUNCT
inlawrev-2815	734	1	in	in	ADP
inlawrev-2815	734	2	indiana	indiana	PROPN
inlawrev-2815	734	3	department	department	PROPN
inlawrev-2815	734	4	of	of	ADP
inlawrev-2815	734	5	state	state	PROPN
inlawrev-2815	734	6	revenue	revenue	PROPN
inlawrev-2815	734	7	v.	v.	ADP
inlawrev-2815	734	8	indianapolis	indianapolis	PROPN
inlawrev-2815	734	9	transit	transit	PROPN
inlawrev-2815	734	10	system	system	PROPN
inlawrev-2815	734	11	,	,	PUNCT
inlawrev-2815	734	12	inc	inc	PROPN
inlawrev-2815	734	13	.	.	PROPN
inlawrev-2815	734	14	,^^"^	,^^"^	PUNCT
inlawrev-2815	734	15	the	the	DET
inlawrev-2815	734	16	court	court	NOUN
inlawrev-2815	734	17	of	of	ADP
inlawrev-2815	734	18	appeals	appeal	NOUN
inlawrev-2815	734	19	dealt	deal	VERB
inlawrev-2815	734	20	with	with	ADP
inlawrev-2815	734	21	the	the	DET
inlawrev-2815	734	22	"	"	PUNCT
inlawrev-2815	734	23	public	public	ADJ
inlawrev-2815	734	24	transportation	transportation	NOUN
inlawrev-2815	734	25	"	"	PUNCT
inlawrev-2815	734	26	exemption	exemption	NOUN
inlawrev-2815	734	27	.	.	PUNCT
inlawrev-2815	735	1	^^^	^^^	PUNCT
inlawrev-2815	735	2	the	the	DET
inlawrev-2815	735	3	court	court	NOUN
inlawrev-2815	735	4	acknowledged	acknowledge	VERB
inlawrev-2815	735	5	and	and	CCONJ
inlawrev-2815	735	6	apparently	apparently	ADV
inlawrev-2815	735	7	accepted	accept	VERB
inlawrev-2815	735	8	the	the	DET
inlawrev-2815	735	9	"	"	PUNCT
inlawrev-2815	735	10	double	double	ADJ
inlawrev-2815	735	11	directness	directness	NOUN
inlawrev-2815	735	12	"	"	PUNCT
inlawrev-2815	735	13	interpretation	interpretation	NOUN
inlawrev-2815	735	14	of	of	ADP
inlawrev-2815	735	15	rca	rca	PROPN
inlawrev-2815	735	16	but	but	CCONJ
inlawrev-2815	735	17	distinguished	distinguish	VERB
inlawrev-2815	735	18	it	it	PRON
inlawrev-2815	735	19	from	from	ADP
inlawrev-2815	735	20	the	the	DET
inlawrev-2815	735	21	instant	instant	ADJ
inlawrev-2815	735	22	case	case	NOUN
inlawrev-2815	735	23	on	on	ADP
inlawrev-2815	735	24	two	two	NUM
inlawrev-2815	735	25	grounds	ground	NOUN
inlawrev-2815	735	26	.	.	PUNCT
inlawrev-2815	736	1	*	*	PUNCT
inlawrev-2815	736	2	^^	^^	PUNCT
inlawrev-2815	736	3	the	the	DET
inlawrev-2815	736	4	court	court	NOUN
inlawrev-2815	736	5	,	,	PUNCT
inlawrev-2815	736	6	however	however	ADV
inlawrev-2815	736	7	,	,	PUNCT
inlawrev-2815	736	8	relied	rely	VERB
inlawrev-2815	736	9	123	123	NUM
inlawrev-2815	736	10	.	.	PUNCT
inlawrev-2815	737	1	i	i	PRON
inlawrev-2815	737	2	d.	d.	PROPN
inlawrev-2815	737	3	at	at	ADP
inlawrev-2815	737	4	56	56	NUM
inlawrev-2815	737	5	,	,	PUNCT
inlawrev-2815	737	6	310	310	NUM
inlawrev-2815	737	7	n.e.2d	n.e.2d	NOUN
inlawrev-2815	737	8	at	at	ADP
inlawrev-2815	737	9	97	97	NUM
inlawrev-2815	737	10	(	(	PUNCT
inlawrev-2815	737	11	quoting	quote	VERB
inlawrev-2815	737	12	ind	ind	PROPN
inlawrev-2815	737	13	.	.	PUNCT
inlawrev-2815	738	1	code	code	PROPN
inlawrev-2815	738	2	§	§	PROPN
inlawrev-2815	738	3	6	6	NUM
inlawrev-2815	738	4	-	-	SYM
inlawrev-2815	738	5	2	2	NUM
inlawrev-2815	738	6	-	-	SYM
inlawrev-2815	738	7	1	1	NUM
inlawrev-2815	738	8	-39(b)(6	-39(b)(6	NUM
inlawrev-2815	738	9	)	)	PUNCT
inlawrev-2815	738	10	(	(	PUNCT
inlawrev-2815	738	11	1971	1971	NUM
inlawrev-2815	738	12	)	)	PUNCT
inlawrev-2815	738	13	)	)	PUNCT
inlawrev-2815	739	1	(	(	PUNCT
inlawrev-2815	739	2	emphasis	emphasis	NOUN
inlawrev-2815	739	3	in	in	ADP
inlawrev-2815	739	4	original	original	ADJ
inlawrev-2815	739	5	)	)	PUNCT
inlawrev-2815	739	6	.	.	PUNCT
inlawrev-2815	740	1	124	124	NUM
inlawrev-2815	740	2	.	.	PUNCT
inlawrev-2815	741	1	the	the	DET
inlawrev-2815	741	2	statute	statute	NOUN
inlawrev-2815	741	3	exempted	exempt	VERB
inlawrev-2815	741	4	"	"	PUNCT
inlawrev-2815	741	5	[	[	X
inlawrev-2815	741	6	s]ales	s]ale	NOUN
inlawrev-2815	741	7	of	of	ADP
inlawrev-2815	741	8	manufacturing	manufacturing	NOUN
inlawrev-2815	741	9	machinery	machinery	NOUN
inlawrev-2815	741	10	,	,	PUNCT
inlawrev-2815	741	11	tools	tool	NOUN
inlawrev-2815	741	12	and	and	CCONJ
inlawrev-2815	741	13	equipment	equipment	NOUN
inlawrev-2815	741	14	to	to	PART
inlawrev-2815	741	15	be	be	AUX
inlawrev-2815	741	16	directly	directly	ADV
inlawrev-2815	741	17	used	use	VERB
inlawrev-2815	741	18	by	by	ADP
inlawrev-2815	741	19	the	the	DET
inlawrev-2815	741	20	purchaser	purchaser	NOUN
inlawrev-2815	741	21	in	in	ADP
inlawrev-2815	741	22	the	the	DET
inlawrev-2815	741	23	direct	direct	ADJ
inlawrev-2815	741	24	production	production	NOUN
inlawrev-2815	741	25	,	,	PUNCT
inlawrev-2815	741	26	manufacture	manufacture	NOUN
inlawrev-2815	741	27	,	,	PUNCT
inlawrev-2815	741	28	fabrication	fabrication	NOUN
inlawrev-2815	741	29	,	,	PUNCT
inlawrev-2815	741	30	assembly	assembly	NOUN
inlawrev-2815	741	31	,	,	PUNCT
inlawrev-2815	741	32	extraction	extraction	NOUN
inlawrev-2815	741	33	,	,	PUNCT
inlawrev-2815	741	34	mining	mining	NOUN
inlawrev-2815	741	35	,	,	PUNCT
inlawrev-2815	741	36	processing	processing	NOUN
inlawrev-2815	741	37	,	,	PUNCT
inlawrev-2815	741	38	refining	refining	NOUN
inlawrev-2815	741	39	,	,	PUNCT
inlawrev-2815	741	40	or	or	CCONJ
inlawrev-2815	741	41	finishing	finish	VERB
inlawrev-2815	741	42	of	of	ADP
inlawrev-2815	741	43	tangible	tangible	ADJ
inlawrev-2815	741	44	personal	personal	ADJ
inlawrev-2815	741	45	property	property	NOUN
inlawrev-2815	741	46	.	.	PUNCT
inlawrev-2815	741	47	"	"	PUNCT
inlawrev-2815	742	1	ind	ind	PROPN
inlawrev-2815	742	2	.	.	PUNCT
inlawrev-2815	743	1	code	code	PROPN
inlawrev-2815	743	2	§	§	PROPN
inlawrev-2815	743	3	6	6	NUM
inlawrev-2815	743	4	-	-	SYM
inlawrev-2815	743	5	2	2	NUM
inlawrev-2815	743	6	-	-	SYM
inlawrev-2815	743	7	1	1	NUM
inlawrev-2815	743	8	-39(b)(6	-39(b)(6	NUM
inlawrev-2815	743	9	)	)	PUNCT
inlawrev-2815	743	10	(	(	PUNCT
inlawrev-2815	743	11	1971	1971	NUM
inlawrev-2815	743	12	)	)	PUNCT
inlawrev-2815	743	13	.	.	PUNCT
inlawrev-2815	744	1	125	125	NUM
inlawrev-2815	744	2	.	.	X
inlawrev-2815	744	3	160	160	NUM
inlawrev-2815	744	4	ind	ind	NOUN
inlawrev-2815	744	5	.	.	PUNCT
inlawrev-2815	745	1	app	app	PROPN
inlawrev-2815	745	2	.	.	PUNCT
inlawrev-2815	746	1	at	at	ADP
inlawrev-2815	746	2	62	62	NUM
inlawrev-2815	746	3	,	,	PUNCT
inlawrev-2815	746	4	310	310	NUM
inlawrev-2815	746	5	n.e.2d	n.e.2d	NOUN
inlawrev-2815	746	6	at	at	ADP
inlawrev-2815	746	7	100	100	NUM
inlawrev-2815	746	8	.	.	PUNCT
inlawrev-2815	746	9	126	126	NUM
inlawrev-2815	746	10	.	.	PUNCT
inlawrev-2815	747	1	see	see	VERB
inlawrev-2815	747	2	e.g.	e.g.	ADV
inlawrev-2815	747	3	,	,	PUNCT
inlawrev-2815	747	4	harold	harold	PROPN
inlawrev-2815	747	5	macquin	macquin	PROPN
inlawrev-2815	747	6	,	,	PUNCT
inlawrev-2815	747	7	inc	inc	PROPN
inlawrev-2815	747	8	.	.	PROPN
inlawrev-2815	748	1	v.	v.	PROPN
inlawrev-2815	748	2	halperin	halperin	PROPN
inlawrev-2815	748	3	,	,	PUNCT
inlawrev-2815	748	4	415	415	NUM
inlawrev-2815	748	5	a.2d	a.2d	SYM
inlawrev-2815	748	6	818	818	NUM
inlawrev-2815	748	7	(	(	PUNCT
inlawrev-2815	748	8	me	i	PRON
inlawrev-2815	748	9	.	.	PUNCT
inlawrev-2815	748	10	1980	1980	NUM
inlawrev-2815	748	11	)	)	PUNCT
inlawrev-2815	748	12	(	(	PUNCT
inlawrev-2815	748	13	examption	examption	NOUN
inlawrev-2815	748	14	refused	refuse	VERB
inlawrev-2815	748	15	for	for	ADP
inlawrev-2815	748	16	loaned	loan	VERB
inlawrev-2815	748	17	equipment	equipment	NOUN
inlawrev-2815	748	18	)	)	PUNCT
inlawrev-2815	748	19	.	.	PUNCT
inlawrev-2815	749	1	see	see	VERB
inlawrev-2815	749	2	also	also	ADV
inlawrev-2815	749	3	indiana	indiana	PROPN
inlawrev-2815	749	4	department	department	PROPN
inlawrev-2815	749	5	of	of	ADP
inlawrev-2815	749	6	revenue	revenue	NOUN
inlawrev-2815	749	7	v.	v.	ADP
inlawrev-2815	749	8	cave	cave	PROPN
inlawrev-2815	749	9	stone	stone	PROPN
inlawrev-2815	749	10	,	,	PUNCT
inlawrev-2815	749	11	inc	inc	PROPN
inlawrev-2815	749	12	.	.	PROPN
inlawrev-2815	749	13	,	,	PUNCT
inlawrev-2815	749	14	457	457	NUM
inlawrev-2815	749	15	n.e.2d	n.e.2d	NOUN
inlawrev-2815	749	16	520	520	NUM
inlawrev-2815	749	17	,	,	PUNCT
inlawrev-2815	749	18	525	525	NUM
inlawrev-2815	749	19	(	(	PUNCT
inlawrev-2815	749	20	ind	ind	NOUN
inlawrev-2815	749	21	.	.	PUNCT
inlawrev-2815	749	22	1983	1983	NUM
inlawrev-2815	749	23	)	)	PUNCT
inlawrev-2815	749	24	.	.	PUNCT
inlawrev-2815	750	1	127	127	NUM
inlawrev-2815	750	2	.	.	PUNCT
inlawrev-2815	751	1	171	171	NUM
inlawrev-2815	751	2	ind	ind	NOUN
inlawrev-2815	751	3	.	.	PUNCT
inlawrev-2815	752	1	app	app	PROPN
inlawrev-2815	752	2	.	.	PROPN
inlawrev-2815	753	1	299	299	NUM
inlawrev-2815	753	2	,	,	PUNCT
inlawrev-2815	753	3	356	356	NUM
inlawrev-2815	753	4	n.e.2d	n.e.2d	NOUN
inlawrev-2815	753	5	1204	1204	NUM
inlawrev-2815	753	6	(	(	PUNCT
inlawrev-2815	753	7	1976	1976	NUM
inlawrev-2815	753	8	)	)	PUNCT
inlawrev-2815	753	9	.	.	PUNCT
inlawrev-2815	754	1	128	128	NUM
inlawrev-2815	754	2	.	.	PUNCT
inlawrev-2815	755	1	the	the	DET
inlawrev-2815	755	2	"	"	PUNCT
inlawrev-2815	755	3	public	public	ADJ
inlawrev-2815	755	4	transportation	transportation	NOUN
inlawrev-2815	755	5	exemption	exemption	NOUN
inlawrev-2815	755	6	"	"	PUNCT
inlawrev-2815	755	7	precludes	preclude	VERB
inlawrev-2815	755	8	application	application	NOUN
inlawrev-2815	755	9	of	of	ADP
inlawrev-2815	755	10	state	state	NOUN
inlawrev-2815	755	11	gross	gross	ADJ
inlawrev-2815	755	12	retail	retail	ADJ
inlawrev-2815	755	13	tax	tax	NOUN
inlawrev-2815	755	14	to	to	ADP
inlawrev-2815	755	15	"	"	PUNCT
inlawrev-2815	755	16	the	the	DET
inlawrev-2815	755	17	sale	sale	NOUN
inlawrev-2815	755	18	.	.	PUNCT
inlawrev-2815	755	19	.	.	PUNCT
inlawrev-2815	756	1	.	.	PUNCT
inlawrev-2815	757	1	storage	storage	NOUN
inlawrev-2815	757	2	,	,	PUNCT
inlawrev-2815	757	3	use	use	NOUN
inlawrev-2815	757	4	or	or	CCONJ
inlawrev-2815	757	5	other	other	ADJ
inlawrev-2815	757	6	consumption	consumption	NOUN
inlawrev-2815	757	7	...	...	PUNCT
inlawrev-2815	757	8	of	of	ADP
inlawrev-2815	757	9	tangible	tangible	ADJ
inlawrev-2815	757	10	personal	personal	ADJ
inlawrev-2815	757	11	property	property	NOUN
inlawrev-2815	757	12	or	or	CCONJ
inlawrev-2815	757	13	service	service	NOUN
inlawrev-2815	757	14	which	which	PRON
inlawrev-2815	757	15	is	be	AUX
inlawrev-2815	757	16	directly	directly	ADV
inlawrev-2815	757	17	used	use	VERB
inlawrev-2815	757	18	or	or	CCONJ
inlawrev-2815	757	19	consumed	consume	VERB
inlawrev-2815	757	20	in	in	ADP
inlawrev-2815	757	21	the	the	DET
inlawrev-2815	757	22	hindering	hindering	NOUN
inlawrev-2815	757	23	of	of	ADP
inlawrev-2815	757	24	public	public	ADJ
inlawrev-2815	757	25	transportation	transportation	NOUN
inlawrev-2815	757	26	of	of	ADP
inlawrev-2815	757	27	persons	person	NOUN
inlawrev-2815	757	28	or	or	CCONJ
inlawrev-2815	757	29	property	property	NOUN
inlawrev-2815	757	30	.	.	PUNCT
inlawrev-2815	757	31	"	"	PUNCT
inlawrev-2815	758	1	ind	ind	PROPN
inlawrev-2815	758	2	.	.	PUNCT
inlawrev-2815	758	3	code	code	PROPN
inlawrev-2815	758	4	§	§	PROPN
inlawrev-2815	758	5	6	6	NUM
inlawrev-2815	758	6	-	-	SYM
inlawrev-2815	758	7	2	2	NUM
inlawrev-2815	758	8	-	-	PUNCT
inlawrev-2815	758	9	1	1	NUM
inlawrev-2815	758	10	-39(b)(4	-39(b)(4	PROPN
inlawrev-2815	758	11	)	)	PUNCT
inlawrev-2815	758	12	(	(	PUNCT
inlawrev-2815	758	13	1971	1971	NUM
inlawrev-2815	758	14	)	)	PUNCT
inlawrev-2815	758	15	.	.	PUNCT
inlawrev-2815	759	1	129	129	NUM
inlawrev-2815	759	2	.	.	PUNCT
inlawrev-2815	760	1	171	171	NUM
inlawrev-2815	760	2	ind	ind	NOUN
inlawrev-2815	760	3	.	.	PUNCT
inlawrev-2815	761	1	app	app	PROPN
inlawrev-2815	761	2	.	.	PUNCT
inlawrev-2815	762	1	at	at	ADP
inlawrev-2815	762	2	305	305	NUM
inlawrev-2815	762	3	-	-	SYM
inlawrev-2815	762	4	06	06	NUM
inlawrev-2815	762	5	,	,	PUNCT
inlawrev-2815	762	6	356	356	NUM
inlawrev-2815	762	7	n.e.2d	n.e.2d	NOUN
inlawrev-2815	762	8	at	at	ADP
inlawrev-2815	762	9	1208	1208	NUM
inlawrev-2815	762	10	-	-	SYM
inlawrev-2815	762	11	09	09	NUM
inlawrev-2815	762	12	.	.	PUNCT
inlawrev-2815	762	13	1988	1988	NUM
inlawrev-2815	762	14	]	]	PUNCT
inlawrev-2815	762	15	tax	tax	NOUN
inlawrev-2815	762	16	policy	policy	NOUN
inlawrev-2815	762	17	471	471	NUM
inlawrev-2815	762	18	on	on	ADP
inlawrev-2815	762	19	rca	rca	PROPN
inlawrev-2815	762	20	to	to	PART
inlawrev-2815	762	21	afford	afford	VERB
inlawrev-2815	762	22	a	a	DET
inlawrev-2815	762	23	broader	broad	ADJ
inlawrev-2815	762	24	judicial	judicial	ADJ
inlawrev-2815	762	25	construction	construction	NOUN
inlawrev-2815	762	26	of	of	ADP
inlawrev-2815	762	27	the	the	DET
inlawrev-2815	762	28	"	"	PUNCT
inlawrev-2815	762	29	single	single	ADJ
inlawrev-2815	762	30	directness	directness	NOUN
inlawrev-2815	762	31	requirement	requirement	NOUN
inlawrev-2815	762	32	"	"	PUNCT
inlawrev-2815	762	33	of	of	ADP
inlawrev-2815	762	34	this	this	DET
inlawrev-2815	762	35	specific	specific	ADJ
inlawrev-2815	762	36	exemption	exemption	NOUN
inlawrev-2815	762	37	and	and	CCONJ
inlawrev-2815	762	38	allowed	allow	VERB
inlawrev-2815	762	39	the	the	DET
inlawrev-2815	762	40	exemption	exemption	NOUN
inlawrev-2815	762	41	.	.	PUNCT
inlawrev-2815	762	42	'	'	PUNCT
inlawrev-2815	762	43	^^	^^	PUNCT
inlawrev-2815	762	44	in	in	ADP
inlawrev-2815	762	45	state	state	PROPN
inlawrev-2815	762	46	department	department	PROPN
inlawrev-2815	762	47	of	of	ADP
inlawrev-2815	762	48	revenue	revenue	NOUN
inlawrev-2815	762	49	v.	v.	ADP
inlawrev-2815	762	50	calcar	calcar	ADJ
inlawrev-2815	762	51	quarries	quarry	NOUN
inlawrev-2815	762	52	,	,	PUNCT
inlawrev-2815	762	53	inc	inc	PROPN
inlawrev-2815	762	54	.	.	PROPN
inlawrev-2815	762	55	,^^^	,^^^	PUNCT
inlawrev-2815	762	56	the	the	DET
inlawrev-2815	762	57	taxpayer	taxpayer	NOUN
inlawrev-2815	762	58	operated	operate	VERB
inlawrev-2815	762	59	a	a	DET
inlawrev-2815	762	60	stone	stone	NOUN
inlawrev-2815	762	61	quarry	quarry	NOUN
inlawrev-2815	762	62	,	,	PUNCT
inlawrev-2815	762	63	an	an	DET
inlawrev-2815	762	64	asphalt	asphalt	NOUN
inlawrev-2815	762	65	plant	plant	NOUN
inlawrev-2815	762	66	,	,	PUNCT
inlawrev-2815	762	67	and	and	CCONJ
inlawrev-2815	762	68	a	a	DET
inlawrev-2815	762	69	concrete	concrete	ADJ
inlawrev-2815	762	70	plant	plant	NOUN
inlawrev-2815	762	71	.	.	PUNCT
inlawrev-2815	763	1	the	the	DET
inlawrev-2815	763	2	trial	trial	NOUN
inlawrev-2815	763	3	court	court	NOUN
inlawrev-2815	763	4	found	find	VERB
inlawrev-2815	763	5	these	these	DET
inlawrev-2815	763	6	operations	operation	NOUN
inlawrev-2815	763	7	to	to	PART
inlawrev-2815	763	8	be	be	AUX
inlawrev-2815	763	9	integrated	integrate	VERB
inlawrev-2815	763	10	.	.	PUNCT
inlawrev-2815	764	1	'	'	PUNCT
inlawrev-2815	764	2	^^	^^	CCONJ
inlawrev-2815	764	3	the	the	DET
inlawrev-2815	764	4	primary	primary	ADJ
inlawrev-2815	764	5	issue	issue	NOUN
inlawrev-2815	764	6	was	be	AUX
inlawrev-2815	764	7	whether	whether	SCONJ
inlawrev-2815	764	8	trucks	truck	NOUN
inlawrev-2815	764	9	and	and	CCONJ
inlawrev-2815	764	10	tractors	tractor	NOUN
inlawrev-2815	764	11	were	be	AUX
inlawrev-2815	764	12	exempt	exempt	ADJ
inlawrev-2815	764	13	since	since	SCONJ
inlawrev-2815	764	14	they	they	PRON
inlawrev-2815	764	15	were	be	AUX
inlawrev-2815	764	16	used	use	VERB
inlawrev-2815	764	17	to	to	PART
inlawrev-2815	764	18	transport	transport	VERB
inlawrev-2815	764	19	stone	stone	NOUN
inlawrev-2815	764	20	from	from	ADP
inlawrev-2815	764	21	the	the	DET
inlawrev-2815	764	22	quarry	quarry	NOUN
inlawrev-2815	764	23	to	to	ADP
inlawrev-2815	764	24	a	a	DET
inlawrev-2815	764	25	crusher	crusher	NOUN
inlawrev-2815	764	26	,	,	PUNCT
inlawrev-2815	764	27	from	from	ADP
inlawrev-2815	764	28	the	the	DET
inlawrev-2815	764	29	crusher	crusher	NOUN
inlawrev-2815	764	30	to	to	ADP
inlawrev-2815	764	31	stockpiles	stockpile	NOUN
inlawrev-2815	764	32	,	,	PUNCT
inlawrev-2815	764	33	and	and	CCONJ
inlawrev-2815	764	34	from	from	ADP
inlawrev-2815	764	35	the	the	DET
inlawrev-2815	764	36	stockpiles	stockpile	NOUN
inlawrev-2815	764	37	to	to	ADP
inlawrev-2815	764	38	the	the	DET
inlawrev-2815	764	39	asphalt	asphalt	NOUN
inlawrev-2815	764	40	or	or	CCONJ
inlawrev-2815	764	41	concrete	concrete	ADJ
inlawrev-2815	764	42	plants	plant	NOUN
inlawrev-2815	764	43	.	.	PUNCT
inlawrev-2815	765	1	because	because	SCONJ
inlawrev-2815	765	2	the	the	DET
inlawrev-2815	765	3	transportation	transportation	NOUN
inlawrev-2815	765	4	equipment	equipment	NOUN
inlawrev-2815	765	5	was	be	AUX
inlawrev-2815	765	6	used	use	VERB
inlawrev-2815	765	7	as	as	ADP
inlawrev-2815	765	8	part	part	NOUN
inlawrev-2815	765	9	of	of	ADP
inlawrev-2815	765	10	this	this	DET
inlawrev-2815	765	11	integrated	integrate	VERB
inlawrev-2815	765	12	operation	operation	NOUN
inlawrev-2815	765	13	,	,	PUNCT
inlawrev-2815	765	14	transportation	transportation	NOUN
inlawrev-2815	765	15	of	of	ADP
inlawrev-2815	765	16	the	the	DET
inlawrev-2815	765	17	stone	stone	NOUN
inlawrev-2815	765	18	was	be	AUX
inlawrev-2815	765	19	held	hold	VERB
inlawrev-2815	765	20	to	to	PART
inlawrev-2815	765	21	be	be	AUX
inlawrev-2815	765	22	exempt	exempt	ADJ
inlawrev-2815	765	23	.	.	PUNCT
inlawrev-2815	765	24	'	'	PUNCT
inlawrev-2815	766	1	"	"	PUNCT
inlawrev-2815	766	2	the	the	DET
inlawrev-2815	766	3	court	court	NOUN
inlawrev-2815	766	4	found	find	VERB
inlawrev-2815	766	5	evidence	evidence	NOUN
inlawrev-2815	766	6	to	to	ADP
inlawrev-2815	766	7	the	the	DET
inlawrev-2815	766	8	contrary	contrary	NOUN
inlawrev-2815	766	9	and	and	CCONJ
inlawrev-2815	766	10	stated	state	VERB
inlawrev-2815	766	11	that	that	SCONJ
inlawrev-2815	766	12	"	"	PUNCT
inlawrev-2815	766	13	[	[	X
inlawrev-2815	766	14	t]he	t]he	ADV
inlawrev-2815	766	15	concept	concept	NOUN
inlawrev-2815	766	16	of	of	ADP
inlawrev-2815	766	17	an	an	DET
inlawrev-2815	766	18	integrated	integrate	VERB
inlawrev-2815	766	19	operation	operation	NOUN
inlawrev-2815	766	20	makes	make	VERB
inlawrev-2815	766	21	inappropriate	inappropriate	ADJ
inlawrev-2815	766	22	the	the	DET
inlawrev-2815	766	23	state	state	NOUN
inlawrev-2815	766	24	's	's	PART
inlawrev-2815	766	25	references	reference	NOUN
inlawrev-2815	766	26	to	to	ADP
inlawrev-2815	766	27	'	'	PUNCT
inlawrev-2815	766	28	pre	pre	NOUN
inlawrev-2815	766	29	-	-	NOUN
inlawrev-2815	766	30	production	production	NOUN
inlawrev-2815	766	31	'	'	PUNCT
inlawrev-2815	766	32	and	and	CCONJ
inlawrev-2815	766	33	'	'	PUNCT
inlawrev-2815	766	34	post	post	ADJ
inlawrev-2815	766	35	-	-	ADJ
inlawrev-2815	766	36	production	production	NOUN
inlawrev-2815	766	37	'	'	PART
inlawrev-2815	766	38	activities	activity	NOUN
inlawrev-2815	766	39	.	.	PUNCT
inlawrev-2815	767	1	"'^	"'^	NOUN
inlawrev-2815	767	2	'	'	NOUN
inlawrev-2815	767	3	*	*	PUNCT
inlawrev-2815	767	4	the	the	DET
inlawrev-2815	767	5	most	most	ADV
inlawrev-2815	767	6	important	important	ADJ
inlawrev-2815	767	7	result	result	NOUN
inlawrev-2815	767	8	of	of	ADP
inlawrev-2815	767	9	calcar	calcar	NOUN
inlawrev-2815	767	10	was	be	AUX
inlawrev-2815	767	11	the	the	DET
inlawrev-2815	767	12	recognition	recognition	NOUN
inlawrev-2815	767	13	of	of	ADP
inlawrev-2815	767	14	the	the	DET
inlawrev-2815	767	15	importance	importance	NOUN
inlawrev-2815	767	16	of	of	ADP
inlawrev-2815	767	17	the	the	DET
inlawrev-2815	767	18	equipment	equipment	NOUN
inlawrev-2815	767	19	's	's	PART
inlawrev-2815	767	20	role	role	NOUN
inlawrev-2815	767	21	in	in	ADP
inlawrev-2815	767	22	an	an	DET
inlawrev-2815	767	23	integrated	integrated	ADJ
inlawrev-2815	767	24	plant	plant	NOUN
inlawrev-2815	767	25	or	or	CCONJ
inlawrev-2815	767	26	an	an	DET
inlawrev-2815	767	27	integrated	integrated	ADJ
inlawrev-2815	767	28	production	production	NOUN
inlawrev-2815	767	29	process	process	NOUN
inlawrev-2815	767	30	.	.	PUNCT
inlawrev-2815	768	1	approximately	approximately	ADV
inlawrev-2815	768	2	a	a	DET
inlawrev-2815	768	3	year	year	NOUN
inlawrev-2815	768	4	after	after	ADP
inlawrev-2815	768	5	the	the	DET
inlawrev-2815	768	6	indiana	indiana	PROPN
inlawrev-2815	768	7	first	first	PROPN
inlawrev-2815	768	8	district	district	PROPN
inlawrev-2815	768	9	court	court	PROPN
inlawrev-2815	768	10	of	of	ADP
inlawrev-2815	768	11	appeals	appeal	NOUN
inlawrev-2815	768	12	'	'	PART
inlawrev-2815	768	13	decision	decision	NOUN
inlawrev-2815	768	14	in	in	ADP
inlawrev-2815	768	15	calcar	calcar	ADJ
inlawrev-2815	768	16	,	,	PUNCT
inlawrev-2815	768	17	the	the	DET
inlawrev-2815	768	18	second	second	ADJ
inlawrev-2815	768	19	district	district	NOUN
inlawrev-2815	768	20	issued	issue	VERB
inlawrev-2815	768	21	its	its	PRON
inlawrev-2815	768	22	opinion	opinion	NOUN
inlawrev-2815	768	23	in	in	ADP
inlawrev-2815	768	24	indiana	indiana	PROPN
inlawrev-2815	768	25	department	department	PROPN
inlawrev-2815	768	26	of	of	ADP
inlawrev-2815	768	27	state	state	PROPN
inlawrev-2815	768	28	revenue	revenue	NOUN
inlawrev-2815	768	29	v.	v.	ADP
inlawrev-2815	768	30	cave	cave	PROPN
inlawrev-2815	768	31	stone	stone	PROPN
inlawrev-2815	768	32	,	,	PUNCT
inlawrev-2815	768	33	inc	inc	PROPN
inlawrev-2815	768	34	.	.	PROPN
inlawrev-2815	768	35	,^^^	,^^^	PUNCT
inlawrev-2815	768	36	a	a	DET
inlawrev-2815	768	37	case	case	NOUN
inlawrev-2815	768	38	involving	involve	VERB
inlawrev-2815	768	39	similar	similar	ADJ
inlawrev-2815	768	40	facts	fact	NOUN
inlawrev-2815	768	41	.	.	PUNCT
inlawrev-2815	769	1	cave	cave	PROPN
inlawrev-2815	769	2	stone	stone	PROPN
inlawrev-2815	769	3	's	's	PART
inlawrev-2815	769	4	operation	operation	NOUN
inlawrev-2815	769	5	included	include	VERB
inlawrev-2815	769	6	removing	remove	VERB
inlawrev-2815	769	7	crude	crude	ADJ
inlawrev-2815	769	8	stone	stone	NOUN
inlawrev-2815	769	9	from	from	ADP
inlawrev-2815	769	10	quarries	quarry	NOUN
inlawrev-2815	769	11	,	,	PUNCT
inlawrev-2815	769	12	transporting	transport	VERB
inlawrev-2815	769	13	it	it	PRON
inlawrev-2815	769	14	to	to	ADP
inlawrev-2815	769	15	crushers	crusher	NOUN
inlawrev-2815	769	16	,	,	PUNCT
inlawrev-2815	769	17	crushing	crush	VERB
inlawrev-2815	769	18	and	and	CCONJ
inlawrev-2815	769	19	screening	screen	VERB
inlawrev-2815	769	20	stone	stone	NOUN
inlawrev-2815	769	21	into	into	ADP
inlawrev-2815	769	22	grades	grade	NOUN
inlawrev-2815	769	23	of	of	ADP
inlawrev-2815	769	24	aggregate	aggregate	ADJ
inlawrev-2815	769	25	,	,	PUNCT
inlawrev-2815	769	26	and	and	CCONJ
inlawrev-2815	769	27	ultimately	ultimately	ADV
inlawrev-2815	769	28	hauling	haul	VERB
inlawrev-2815	769	29	this	this	DET
inlawrev-2815	769	30	stone	stone	NOUN
inlawrev-2815	769	31	to	to	ADP
inlawrev-2815	769	32	various	various	ADJ
inlawrev-2815	769	33	stock	stock	NOUN
inlawrev-2815	769	34	piles	pile	NOUN
inlawrev-2815	769	35	.	.	PUNCT
inlawrev-2815	770	1	'	'	PUNCT
inlawrev-2815	770	2	^^	^^	PUNCT
inlawrev-2815	770	3	without	without	ADP
inlawrev-2815	770	4	referring	refer	VERB
inlawrev-2815	770	5	to	to	ADP
inlawrev-2815	770	6	calcar	calcar	ADV
inlawrev-2815	770	7	,	,	PUNCT
inlawrev-2815	770	8	the	the	DET
inlawrev-2815	770	9	court	court	NOUN
inlawrev-2815	770	10	held	hold	VERB
inlawrev-2815	770	11	that	that	DET
inlawrev-2815	770	12	equipment	equipment	NOUN
inlawrev-2815	770	13	used	use	VERB
inlawrev-2815	770	14	to	to	PART
inlawrev-2815	770	15	transport	transport	VERB
inlawrev-2815	770	16	stone	stone	NOUN
inlawrev-2815	770	17	from	from	ADP
inlawrev-2815	770	18	a	a	DET
inlawrev-2815	770	19	quarry	quarry	NOUN
inlawrev-2815	770	20	to	to	ADP
inlawrev-2815	770	21	a	a	DET
inlawrev-2815	770	22	crusher	crusher	NOUN
inlawrev-2815	770	23	and	and	CCONJ
inlawrev-2815	770	24	then	then	ADV
inlawrev-2815	770	25	to	to	ADP
inlawrev-2815	770	26	stockpiles	stockpile	NOUN
inlawrev-2815	770	27	was	be	AUX
inlawrev-2815	770	28	taxable	taxable	ADJ
inlawrev-2815	770	29	because	because	SCONJ
inlawrev-2815	770	30	it	it	PRON
inlawrev-2815	770	31	was	be	AUX
inlawrev-2815	770	32	not	not	PART
inlawrev-2815	770	33	"	"	PUNCT
inlawrev-2815	770	34	directly	directly	ADV
inlawrev-2815	770	35	used	use	VERB
inlawrev-2815	770	36	in	in	ADP
inlawrev-2815	770	37	the	the	DET
inlawrev-2815	770	38	direct	direct	ADJ
inlawrev-2815	770	39	mining	mining	NOUN
inlawrev-2815	770	40	and	and	CCONJ
inlawrev-2815	770	41	processing	processing	NOUN
inlawrev-2815	770	42	of	of	ADP
inlawrev-2815	770	43	the	the	DET
inlawrev-2815	770	44	stone	stone	NOUN
inlawrev-2815	770	45	.	.	PUNCT
inlawrev-2815	771	1	"	"	PUNCT
inlawrev-2815	771	2	'	'	NUM
inlawrev-2815	771	3	^^	^^	PUNCT
inlawrev-2815	771	4	thus	thus	ADV
inlawrev-2815	771	5	,	,	PUNCT
inlawrev-2815	771	6	the	the	DET
inlawrev-2815	771	7	indiana	indiana	PROPN
inlawrev-2815	771	8	second	second	PROPN
inlawrev-2815	771	9	district	district	PROPN
inlawrev-2815	771	10	court	court	NOUN
inlawrev-2815	771	11	of	of	ADP
inlawrev-2815	771	12	appeals	appeals	PROPN
inlawrev-2815	771	13	accepted	accept	VERB
inlawrev-2815	771	14	the	the	DET
inlawrev-2815	771	15	department	department	NOUN
inlawrev-2815	771	16	's	's	PART
inlawrev-2815	771	17	ultimate	ultimate	ADJ
inlawrev-2815	771	18	audit	audit	NOUN
inlawrev-2815	771	19	and	and	CCONJ
inlawrev-2815	771	20	litigating	litigate	VERB
inlawrev-2815	771	21	position	position	NOUN
inlawrev-2815	771	22	:	:	PUNCT
inlawrev-2815	771	23	the	the	DET
inlawrev-2815	771	24	effect	effect	NOUN
inlawrev-2815	771	25	of	of	ADP
inlawrev-2815	771	26	equipment	equipment	NOUN
inlawrev-2815	771	27	on	on	ADP
inlawrev-2815	771	28	work	work	NOUN
inlawrev-2815	771	29	in	in	ADP
inlawrev-2815	771	30	process	process	NOUN
inlawrev-2815	771	31	had	have	AUX
inlawrev-2815	771	32	to	to	PART
inlawrev-2815	771	33	be	be	AUX
inlawrev-2815	771	34	considered	consider	VERB
inlawrev-2815	771	35	separately	separately	ADV
inlawrev-2815	771	36	from	from	ADP
inlawrev-2815	771	37	all	all	DET
inlawrev-2815	771	38	other	other	ADJ
inlawrev-2815	771	39	equipment	equipment	NOUN
inlawrev-2815	771	40	used	use	VERB
inlawrev-2815	771	41	in	in	ADP
inlawrev-2815	771	42	production	production	NOUN
inlawrev-2815	771	43	.	.	PUNCT
inlawrev-2815	772	1	each	each	DET
inlawrev-2815	772	2	item	item	NOUN
inlawrev-2815	772	3	would	would	AUX
inlawrev-2815	772	4	be	be	AUX
inlawrev-2815	772	5	exempt	exempt	ADJ
inlawrev-2815	772	6	only	only	ADV
inlawrev-2815	772	7	if	if	SCONJ
inlawrev-2815	772	8	its	its	PRON
inlawrev-2815	772	9	effect	effect	NOUN
inlawrev-2815	772	10	,	,	PUNCT
inlawrev-2815	772	11	disregarding	disregard	VERB
inlawrev-2815	772	12	its	its	PRON
inlawrev-2815	772	13	role	role	NOUN
inlawrev-2815	772	14	in	in	ADP
inlawrev-2815	772	15	the	the	DET
inlawrev-2815	772	16	overall	overall	ADJ
inlawrev-2815	772	17	production	production	NOUN
inlawrev-2815	772	18	process	process	NOUN
inlawrev-2815	772	19	,	,	PUNCT
inlawrev-2815	772	20	caused	cause	VERB
inlawrev-2815	772	21	some	some	DET
inlawrev-2815	772	22	transformation	transformation	NOUN
inlawrev-2815	772	23	or	or	CCONJ
inlawrev-2815	772	24	change	change	NOUN
inlawrev-2815	772	25	in	in	ADP
inlawrev-2815	772	26	the	the	DET
inlawrev-2815	772	27	product	product	NOUN
inlawrev-2815	772	28	undergoing	undergo	VERB
inlawrev-2815	772	29	processing	processing	NOUN
inlawrev-2815	772	30	.	.	PUNCT
inlawrev-2815	773	1	the	the	DET
inlawrev-2815	773	2	production	production	NOUN
inlawrev-2815	773	3	process	process	NOUN
inlawrev-2815	773	4	itself	itself	PRON
inlawrev-2815	773	5	had	have	VERB
inlawrev-2815	773	6	to	to	PART
inlawrev-2815	773	7	be	be	AUX
inlawrev-2815	773	8	fractured	fracture	VERB
inlawrev-2815	773	9	into	into	ADP
inlawrev-2815	773	10	many	many	ADJ
inlawrev-2815	773	11	individual	individual	ADJ
inlawrev-2815	773	12	pans	pan	NOUN
inlawrev-2815	773	13	,	,	PUNCT
inlawrev-2815	773	14	as	as	SCONJ
inlawrev-2815	773	15	if	if	SCONJ
inlawrev-2815	773	16	a	a	DET
inlawrev-2815	773	17	production	production	NOUN
inlawrev-2815	773	18	plant	plant	NOUN
inlawrev-2815	773	19	consisted	consist	VERB
inlawrev-2815	773	20	of	of	ADP
inlawrev-2815	773	21	various	various	ADJ
inlawrev-2815	773	22	separately	separately	ADV
inlawrev-2815	773	23	identifiable	identifiable	ADJ
inlawrev-2815	773	24	production	production	NOUN
inlawrev-2815	773	25	processes	process	NOUN
inlawrev-2815	773	26	.	.	PUNCT
inlawrev-2815	774	1	130	130	NUM
inlawrev-2815	774	2	.	.	PUNCT
inlawrev-2815	775	1	i	i	PRON
inlawrev-2815	775	2	d.	d.	PROPN
inlawrev-2815	775	3	at	at	ADP
inlawrev-2815	775	4	306	306	NUM
inlawrev-2815	775	5	,	,	PUNCT
inlawrev-2815	775	6	356	356	NUM
inlawrev-2815	775	7	n.e.2d	n.e.2d	NOUN
inlawrev-2815	775	8	at	at	ADP
inlawrev-2815	775	9	1208	1208	NUM
inlawrev-2815	775	10	.	.	PUNCT
inlawrev-2815	776	1	131	131	NUM
inlawrev-2815	776	2	.	.	NOUN
inlawrev-2815	776	3	182	182	NUM
inlawrev-2815	776	4	ind	ind	NOUN
inlawrev-2815	776	5	.	.	PUNCT
inlawrev-2815	777	1	app	app	PROPN
inlawrev-2815	777	2	.	.	PROPN
inlawrev-2815	777	3	84	84	NUM
inlawrev-2815	777	4	,	,	PUNCT
inlawrev-2815	777	5	394	394	NUM
inlawrev-2815	777	6	n.e.2d	n.e.2d	NOUN
inlawrev-2815	777	7	939	939	NUM
inlawrev-2815	777	8	(	(	PUNCT
inlawrev-2815	777	9	1979	1979	NUM
inlawrev-2815	777	10	)	)	PUNCT
inlawrev-2815	777	11	.	.	PUNCT
inlawrev-2815	778	1	132	132	NUM
inlawrev-2815	778	2	.	.	PUNCT
inlawrev-2815	779	1	i	i	PRON
inlawrev-2815	779	2	d.	d.	PROPN
inlawrev-2815	779	3	at	at	ADP
inlawrev-2815	779	4	89	89	NUM
inlawrev-2815	779	5	,	,	PUNCT
inlawrev-2815	779	6	394	394	NUM
inlawrev-2815	779	7	n.e.2d	n.e.2d	NOUN
inlawrev-2815	779	8	at	at	ADP
inlawrev-2815	779	9	942	942	NUM
inlawrev-2815	779	10	.	.	PUNCT
inlawrev-2815	780	1	133	133	NUM
inlawrev-2815	780	2	.	.	PUNCT
inlawrev-2815	781	1	i	i	PRON
inlawrev-2815	781	2	d.	d.	PROPN
inlawrev-2815	781	3	at	at	ADP
inlawrev-2815	781	4	90	90	NUM
inlawrev-2815	781	5	,	,	PUNCT
inlawrev-2815	781	6	394	394	NUM
inlawrev-2815	781	7	n.e.2d	n.e.2d	NOUN
inlawrev-2815	781	8	at	at	ADP
inlawrev-2815	781	9	943	943	NUM
inlawrev-2815	781	10	.	.	PUNCT
inlawrev-2815	781	11	134	134	NUM
inlawrev-2815	781	12	.	.	PUNCT
inlawrev-2815	782	1	i	i	PRON
inlawrev-2815	782	2	d.	d.	PROPN
inlawrev-2815	782	3	135	135	NUM
inlawrev-2815	782	4	.	.	PUNCT
inlawrev-2815	783	1	409	409	NUM
inlawrev-2815	783	2	n.e.2d	n.e.2d	NOUN
inlawrev-2815	783	3	690	690	NUM
inlawrev-2815	783	4	(	(	PUNCT
inlawrev-2815	783	5	ind	ind	NOUN
inlawrev-2815	783	6	.	.	PUNCT
inlawrev-2815	784	1	ct	ct	PROPN
inlawrev-2815	784	2	.	.	PUNCT
inlawrev-2815	785	1	app	app	PROPN
inlawrev-2815	785	2	.	.	PROPN
inlawrev-2815	785	3	1980	1980	NUM
inlawrev-2815	785	4	)	)	PUNCT
inlawrev-2815	786	1	,	,	PUNCT
inlawrev-2815	786	2	rev'd	rev'd	VERB
inlawrev-2815	786	3	,	,	PUNCT
inlawrev-2815	786	4	457	457	NUM
inlawrev-2815	786	5	n.e.2d	n.e.2d	NOUN
inlawrev-2815	786	6	520	520	NUM
inlawrev-2815	786	7	(	(	PUNCT
inlawrev-2815	786	8	ind	ind	NOUN
inlawrev-2815	786	9	.	.	PUNCT
inlawrev-2815	786	10	1983	1983	NUM
inlawrev-2815	786	11	)	)	PUNCT
inlawrev-2815	786	12	.	.	PUNCT
inlawrev-2815	787	1	136	136	NUM
inlawrev-2815	787	2	.	.	PUNCT
inlawrev-2815	788	1	i	i	PRON
inlawrev-2815	788	2	d.	d.	PROPN
inlawrev-2815	788	3	at	at	ADP
inlawrev-2815	788	4	692	692	NUM
inlawrev-2815	788	5	.	.	PUNCT
inlawrev-2815	788	6	137	137	NUM
inlawrev-2815	788	7	.	.	PUNCT
inlawrev-2815	789	1	i	i	PRON
inlawrev-2815	789	2	d.	d.	PROPN
inlawrev-2815	789	3	at	at	ADP
inlawrev-2815	789	4	696	696	NUM
inlawrev-2815	789	5	.	.	PUNCT
inlawrev-2815	790	1	472	472	NUM
inlawrev-2815	790	2	indiana	indiana	PROPN
inlawrev-2815	790	3	law	law	PROPN
inlawrev-2815	790	4	review	review	NOUN
inlawrev-2815	790	5	[	[	X
inlawrev-2815	790	6	vol	vol	NOUN
inlawrev-2815	790	7	22:449	22:449	NUM
inlawrev-2815	790	8	the	the	DET
inlawrev-2815	790	9	relationship	relationship	NOUN
inlawrev-2815	790	10	between	between	ADP
inlawrev-2815	790	11	each	each	DET
inlawrev-2815	790	12	item	item	NOUN
inlawrev-2815	790	13	of	of	ADP
inlawrev-2815	790	14	production	production	NOUN
inlawrev-2815	790	15	equipment	equipment	NOUN
inlawrev-2815	790	16	and	and	CCONJ
inlawrev-2815	790	17	the	the	DET
inlawrev-2815	790	18	work	work	NOUN
inlawrev-2815	790	19	in	in	ADP
inlawrev-2815	790	20	process	process	NOUN
inlawrev-2815	790	21	was	be	AUX
inlawrev-2815	790	22	analyzed	analyze	VERB
inlawrev-2815	790	23	.	.	PUNCT
inlawrev-2815	791	1	only	only	ADV
inlawrev-2815	791	2	those	those	PRON
inlawrev-2815	791	3	which	which	PRON
inlawrev-2815	791	4	were	be	AUX
inlawrev-2815	791	5	so	so	ADV
inlawrev-2815	791	6	closely	closely	ADV
inlawrev-2815	791	7	connected	connect	VERB
inlawrev-2815	791	8	with	with	ADP
inlawrev-2815	791	9	work	work	NOUN
inlawrev-2815	791	10	in	in	ADP
inlawrev-2815	791	11	process	process	NOUN
inlawrev-2815	791	12	that	that	PRON
inlawrev-2815	791	13	they	they	PRON
inlawrev-2815	791	14	physically	physically	ADV
inlawrev-2815	791	15	transformed	transform	VERB
inlawrev-2815	791	16	the	the	DET
inlawrev-2815	791	17	product	product	NOUN
inlawrev-2815	791	18	would	would	AUX
inlawrev-2815	791	19	qualify	qualify	VERB
inlawrev-2815	791	20	.	.	PUNCT
inlawrev-2815	792	1	^^^	^^^	PUNCT
inlawrev-2815	792	2	in	in	ADP
inlawrev-2815	792	3	a	a	DET
inlawrev-2815	792	4	strong	strong	ADJ
inlawrev-2815	792	5	dissent	dissent	NOUN
inlawrev-2815	792	6	,	,	PUNCT
inlawrev-2815	792	7	chief	chief	ADJ
inlawrev-2815	792	8	judge	judge	NOUN
inlawrev-2815	792	9	buchanan	buchanan	PROPN
inlawrev-2815	792	10	refused	refuse	VERB
inlawrev-2815	792	11	to	to	PART
inlawrev-2815	792	12	accept	accept	VERB
inlawrev-2815	792	13	the	the	DET
inlawrev-2815	792	14	line	line	NOUN
inlawrev-2815	792	15	-	-	PUNCT
inlawrev-2815	792	16	drawing	draw	VERB
inlawrev-2815	792	17	approach	approach	NOUN
inlawrev-2815	792	18	of	of	ADP
inlawrev-2815	792	19	the	the	DET
inlawrev-2815	792	20	department	department	NOUN
inlawrev-2815	792	21	and	and	CCONJ
inlawrev-2815	792	22	the	the	DET
inlawrev-2815	792	23	majority	majority	NOUN
inlawrev-2815	792	24	and	and	CCONJ
inlawrev-2815	792	25	endorsed	endorse	VERB
inlawrev-2815	792	26	the	the	DET
inlawrev-2815	792	27	integrated	integrate	VERB
inlawrev-2815	792	28	plant	plant	NOUN
inlawrev-2815	792	29	theory	theory	NOUN
inlawrev-2815	792	30	.	.	PUNCT
inlawrev-2815	793	1	^^^	^^^	NOUN
inlawrev-2815	793	2	on	on	ADP
inlawrev-2815	793	3	transfer	transfer	NOUN
inlawrev-2815	793	4	,	,	PUNCT
inlawrev-2815	793	5	the	the	DET
inlawrev-2815	793	6	majority	majority	NOUN
inlawrev-2815	793	7	opinion	opinion	NOUN
inlawrev-2815	793	8	of	of	ADP
inlawrev-2815	793	9	the	the	DET
inlawrev-2815	793	10	court	court	NOUN
inlawrev-2815	793	11	of	of	ADP
inlawrev-2815	793	12	appeals	appeal	NOUN
inlawrev-2815	793	13	was	be	AUX
inlawrev-2815	793	14	reversed	reverse	VERB
inlawrev-2815	793	15	.	.	PUNCT
inlawrev-2815	794	1	^"^^	^"^^	PROPN
inlawrev-2815	794	2	the	the	DET
inlawrev-2815	794	3	indiana	indiana	PROPN
inlawrev-2815	794	4	supreme	supreme	PROPN
inlawrev-2815	794	5	court	court	PROPN
inlawrev-2815	794	6	agreed	agree	VERB
inlawrev-2815	794	7	with	with	ADP
inlawrev-2815	794	8	the	the	DET
inlawrev-2815	794	9	dissent	dissent	NOUN
inlawrev-2815	794	10	of	of	ADP
inlawrev-2815	794	11	chief	chief	ADJ
inlawrev-2815	794	12	judge	judge	NOUN
inlawrev-2815	794	13	buchanan	buchanan	PROPN
inlawrev-2815	794	14	,	,	PUNCT
inlawrev-2815	794	15	stating	state	VERB
inlawrev-2815	794	16	that	that	SCONJ
inlawrev-2815	794	17	"	"	PUNCT
inlawrev-2815	794	18	[	[	X
inlawrev-2815	794	19	t]he	t]he	X
inlawrev-2815	794	20	issue	issue	NOUN
inlawrev-2815	794	21	,	,	PUNCT
inlawrev-2815	794	22	then	then	ADV
inlawrev-2815	794	23	,	,	PUNCT
inlawrev-2815	794	24	is	be	AUX
inlawrev-2815	794	25	whether	whether	SCONJ
inlawrev-2815	794	26	the	the	DET
inlawrev-2815	794	27	transportation	transportation	NOUN
inlawrev-2815	794	28	is	be	AUX
inlawrev-2815	794	29	an	an	DET
inlawrev-2815	794	30	integral	integral	ADJ
inlawrev-2815	794	31	part	part	NOUN
inlawrev-2815	794	32	of	of	ADP
inlawrev-2815	794	33	the	the	DET
inlawrev-2815	794	34	production	production	NOUN
inlawrev-2815	794	35	or	or	CCONJ
inlawrev-2815	794	36	processing	processing	NOUN
inlawrev-2815	794	37	of	of	ADP
inlawrev-2815	794	38	the	the	DET
inlawrev-2815	794	39	stone	stone	NOUN
inlawrev-2815	794	40	.	.	PUNCT
inlawrev-2815	795	1	"	"	PUNCT
inlawrev-2815	795	2	'	'	PUNCT
inlawrev-2815	795	3	"	"	PUNCT
inlawrev-2815	795	4	^^	^^	PUNCT
inlawrev-2815	795	5	finding	find	VERB
inlawrev-2815	795	6	that	that	SCONJ
inlawrev-2815	795	7	the	the	DET
inlawrev-2815	795	8	equipment	equipment	NOUN
inlawrev-2815	795	9	was	be	AUX
inlawrev-2815	795	10	both	both	PRON
inlawrev-2815	795	11	necessary	necessary	ADJ
inlawrev-2815	795	12	to	to	ADP
inlawrev-2815	795	13	the	the	DET
inlawrev-2815	795	14	production	production	NOUN
inlawrev-2815	795	15	of	of	ADP
inlawrev-2815	795	16	the	the	DET
inlawrev-2815	795	17	finished	finished	ADJ
inlawrev-2815	795	18	product	product	NOUN
inlawrev-2815	795	19	and	and	CCONJ
inlawrev-2815	795	20	an	an	DET
inlawrev-2815	795	21	integral	integral	ADJ
inlawrev-2815	795	22	part	part	NOUN
inlawrev-2815	795	23	in	in	ADP
inlawrev-2815	795	24	the	the	DET
inlawrev-2815	795	25	ongoing	ongoing	ADJ
inlawrev-2815	795	26	process	process	NOUN
inlawrev-2815	795	27	of	of	ADP
inlawrev-2815	795	28	processing	process	VERB
inlawrev-2815	795	29	the	the	DET
inlawrev-2815	795	30	stone	stone	NOUN
inlawrev-2815	795	31	into	into	ADP
inlawrev-2815	795	32	a	a	DET
inlawrev-2815	795	33	finished	finished	ADJ
inlawrev-2815	795	34	product	product	NOUN
inlawrev-2815	795	35	,	,	PUNCT
inlawrev-2815	795	36	'	'	PUNCT
inlawrev-2815	795	37	"	"	PUNCT
inlawrev-2815	795	38	^^	^^	CCONJ
inlawrev-2815	795	39	the	the	DET
inlawrev-2815	795	40	court	court	NOUN
inlawrev-2815	795	41	rejected	reject	VERB
inlawrev-2815	795	42	the	the	DET
inlawrev-2815	795	43	overly	overly	ADV
inlawrev-2815	795	44	narrow	narrow	ADJ
inlawrev-2815	795	45	analysis	analysis	NOUN
inlawrev-2815	795	46	of	of	ADP
inlawrev-2815	795	47	the	the	DET
inlawrev-2815	795	48	second	second	ADJ
inlawrev-2815	795	49	district	district	NOUN
inlawrev-2815	795	50	and	and	CCONJ
inlawrev-2815	795	51	approved	approve	VERB
inlawrev-2815	795	52	the	the	DET
inlawrev-2815	795	53	analysis	analysis	NOUN
inlawrev-2815	795	54	of	of	ADP
inlawrev-2815	795	55	the	the	DET
inlawrev-2815	795	56	first	first	ADJ
inlawrev-2815	795	57	district	district	NOUN
inlawrev-2815	795	58	in	in	ADP
inlawrev-2815	795	59	calcarj"^^	calcarj"^^	NOUN
inlawrev-2815	795	60	despite	despite	SCONJ
inlawrev-2815	795	61	the	the	DET
inlawrev-2815	795	62	judicial	judicial	ADJ
inlawrev-2815	795	63	setback	setback	NOUN
inlawrev-2815	795	64	to	to	ADP
inlawrev-2815	795	65	its	its	PRON
inlawrev-2815	795	66	litigating	litigating	NOUN
inlawrev-2815	795	67	position	position	NOUN
inlawrev-2815	795	68	,	,	PUNCT
inlawrev-2815	795	69	'	'	PUNCT
inlawrev-2815	795	70	"	"	PUNCT
inlawrev-2815	795	71	^"^	^"^	PROPN
inlawrev-2815	795	72	the	the	DET
inlawrev-2815	795	73	department	department	NOUN
inlawrev-2815	795	74	continued	continue	VERB
inlawrev-2815	795	75	to	to	PART
inlawrev-2815	795	76	hold	hold	VERB
inlawrev-2815	795	77	fast	fast	ADV
inlawrev-2815	795	78	to	to	ADP
inlawrev-2815	795	79	its	its	PRON
inlawrev-2815	795	80	restrictive	restrictive	ADJ
inlawrev-2815	795	81	interpretation	interpretation	NOUN
inlawrev-2815	795	82	.	.	PUNCT
inlawrev-2815	796	1	in	in	ADP
inlawrev-2815	796	2	its	its	PRON
inlawrev-2815	796	3	administrative	administrative	ADJ
inlawrev-2815	796	4	rulings	ruling	NOUN
inlawrev-2815	796	5	during	during	ADP
inlawrev-2815	796	6	the	the	DET
inlawrev-2815	796	7	post	post	ADJ
inlawrev-2815	796	8	-	-	ADJ
inlawrev-2815	796	9	cave	cave	ADJ
inlawrev-2815	796	10	stone	stone	NOUN
inlawrev-2815	796	11	period	period	NOUN
inlawrev-2815	796	12	,	,	PUNCT
inlawrev-2815	796	13	the	the	DET
inlawrev-2815	796	14	department	department	NOUN
inlawrev-2815	796	15	found	find	VERB
inlawrev-2815	796	16	the	the	DET
inlawrev-2815	796	17	following	following	NOUN
inlawrev-2815	796	18	to	to	PART
inlawrev-2815	796	19	be	be	AUX
inlawrev-2815	796	20	taxable	taxable	ADJ
inlawrev-2815	796	21	:	:	PUNCT
inlawrev-2815	796	22	electrical	electrical	ADJ
inlawrev-2815	796	23	distribution	distribution	NOUN
inlawrev-2815	796	24	systems	system	NOUN
inlawrev-2815	796	25	located	locate	VERB
inlawrev-2815	796	26	beyond	beyond	ADP
inlawrev-2815	796	27	the	the	DET
inlawrev-2815	796	28	final	final	ADJ
inlawrev-2815	796	29	control	control	NOUN
inlawrev-2815	796	30	switch	switch	NOUN
inlawrev-2815	796	31	of	of	ADP
inlawrev-2815	796	32	certain	certain	ADJ
inlawrev-2815	796	33	equipment	equipment	NOUN
inlawrev-2815	796	34	;	;	PUNCT
inlawrev-2815	796	35	^"^^	^"^^	NOUN
inlawrev-2815	796	36	air	air	NOUN
inlawrev-2815	796	37	compressors	compressor	NOUN
inlawrev-2815	796	38	used	use	VERB
inlawrev-2815	796	39	to	to	PART
inlawrev-2815	796	40	drive	drive	VERB
inlawrev-2815	796	41	production	production	NOUN
inlawrev-2815	796	42	machinery	machinery	NOUN
inlawrev-2815	796	43	;	;	PUNCT
inlawrev-2815	796	44	'	'	PUNCT
inlawrev-2815	796	45	"	"	PUNCT
inlawrev-2815	796	46	^^	^^	NUM
inlawrev-2815	796	47	coolant	coolant	NOUN
inlawrev-2815	796	48	and	and	CCONJ
inlawrev-2815	796	49	lubricating	lubricate	VERB
inlawrev-2815	796	50	fluid	fluid	ADJ
inlawrev-2815	796	51	circulation	circulation	NOUN
inlawrev-2815	796	52	systems;^"*^	systems;^"*^	NOUN
inlawrev-2815	796	53	gloves	glove	NOUN
inlawrev-2815	796	54	necessary	necessary	ADJ
inlawrev-2815	796	55	to	to	PART
inlawrev-2815	796	56	avoid	avoid	VERB
inlawrev-2815	796	57	burns	burn	NOUN
inlawrev-2815	796	58	and	and	CCONJ
inlawrev-2815	796	59	cuts;^"*^	cuts;^"*^	PROPN
inlawrev-2815	796	60	quality	quality	NOUN
inlawrev-2815	796	61	control	control	NOUN
inlawrev-2815	796	62	equipment	equipment	NOUN
inlawrev-2815	796	63	located	locate	VERB
inlawrev-2815	796	64	away	away	ADV
inlawrev-2815	796	65	from	from	ADP
inlawrev-2815	796	66	the	the	DET
inlawrev-2815	796	67	immediate	immediate	ADJ
inlawrev-2815	796	68	production	production	NOUN
inlawrev-2815	796	69	area;'"*^	area;'"*^	NOUN
inlawrev-2815	796	70	scales	scale	NOUN
inlawrev-2815	796	71	used	use	VERB
inlawrev-2815	796	72	to	to	PART
inlawrev-2815	796	73	weigh	weigh	VERB
inlawrev-2815	796	74	raw	raw	ADJ
inlawrev-2815	796	75	materials;^^^	materials;^^^	PROPN
inlawrev-2815	796	76	and	and	CCONJ
inlawrev-2815	796	77	work	work	NOUN
inlawrev-2815	796	78	benches	bench	NOUN
inlawrev-2815	796	79	.	.	PUNCT
inlawrev-2815	797	1	^^^	^^^	ADP
inlawrev-2815	797	2	the	the	DET
inlawrev-2815	797	3	inconsistency	inconsistency	NOUN
inlawrev-2815	797	4	between	between	ADP
inlawrev-2815	797	5	the	the	DET
inlawrev-2815	797	6	cave	cave	NOUN
inlawrev-2815	797	7	stone	stone	NOUN
inlawrev-2815	797	8	formulation	formulation	NOUN
inlawrev-2815	797	9	of	of	ADP
inlawrev-2815	797	10	the	the	DET
inlawrev-2815	797	11	test	test	NOUN
inlawrev-2815	797	12	for	for	ADP
inlawrev-2815	797	13	ex138	ex138	PROPN
inlawrev-2815	797	14	.	.	PUNCT
inlawrev-2815	798	1	i	i	PRON
inlawrev-2815	798	2	d.	d.	PROPN
inlawrev-2815	798	3	at	at	ADP
inlawrev-2815	798	4	695	695	NUM
inlawrev-2815	798	5	-	-	SYM
inlawrev-2815	798	6	97	97	NUM
inlawrev-2815	798	7	.	.	NOUN
inlawrev-2815	798	8	139	139	NUM
inlawrev-2815	798	9	.	.	PUNCT
inlawrev-2815	799	1	i	i	PRON
inlawrev-2815	799	2	d.	d.	PROPN
inlawrev-2815	799	3	at	at	ADP
inlawrev-2815	799	4	698	698	PROPN
inlawrev-2815	799	5	-	-	SYM
inlawrev-2815	799	6	99	99	NUM
inlawrev-2815	799	7	(	(	PUNCT
inlawrev-2815	799	8	buchanan	buchanan	PROPN
inlawrev-2815	799	9	,	,	PUNCT
inlawrev-2815	799	10	c.j	c.j	PROPN
inlawrev-2815	799	11	.	.	PROPN
inlawrev-2815	799	12	,	,	PUNCT
inlawrev-2815	799	13	dissenting	dissent	VERB
inlawrev-2815	799	14	)	)	PUNCT
inlawrev-2815	799	15	.	.	PUNCT
inlawrev-2815	800	1	140	140	NUM
inlawrev-2815	800	2	.	.	PUNCT
inlawrev-2815	801	1	indiana	indiana	PROPN
inlawrev-2815	801	2	dep't	dep't	PROPN
inlawrev-2815	801	3	of	of	ADP
inlawrev-2815	801	4	state	state	NOUN
inlawrev-2815	801	5	revenue	revenue	NOUN
inlawrev-2815	801	6	v.	v.	ADP
inlawrev-2815	801	7	cave	cave	PROPN
inlawrev-2815	801	8	stone	stone	PROPN
inlawrev-2815	801	9	,	,	PUNCT
inlawrev-2815	801	10	inc	inc	PROPN
inlawrev-2815	801	11	.	.	PROPN
inlawrev-2815	801	12	,	,	PUNCT
inlawrev-2815	801	13	457	457	NUM
inlawrev-2815	801	14	n.e.2d	n.e.2d	NOUN
inlawrev-2815	801	15	520	520	NUM
inlawrev-2815	801	16	(	(	PUNCT
inlawrev-2815	801	17	ind	ind	NOUN
inlawrev-2815	801	18	.	.	PUNCT
inlawrev-2815	801	19	1983	1983	NUM
inlawrev-2815	801	20	)	)	PUNCT
inlawrev-2815	801	21	.	.	PUNCT
inlawrev-2815	802	1	141	141	NUM
inlawrev-2815	802	2	.	.	PUNCT
inlawrev-2815	803	1	i	i	PRON
inlawrev-2815	803	2	d.	d.	PROPN
inlawrev-2815	803	3	at	at	ADP
inlawrev-2815	803	4	524	524	NUM
inlawrev-2815	803	5	.	.	PUNCT
inlawrev-2815	803	6	142	142	NUM
inlawrev-2815	803	7	.	.	PUNCT
inlawrev-2815	804	1	i	i	PRON
inlawrev-2815	804	2	d.	d.	PROPN
inlawrev-2815	804	3	143	143	NUM
inlawrev-2815	804	4	.	.	PUNCT
inlawrev-2815	805	1	i	i	PRON
inlawrev-2815	805	2	d.	d.	PROPN
inlawrev-2815	805	3	at	at	ADP
inlawrev-2815	805	4	525	525	NUM
inlawrev-2815	805	5	.	.	PUNCT
inlawrev-2815	806	1	the	the	DET
inlawrev-2815	806	2	court	court	NOUN
inlawrev-2815	806	3	concluded	conclude	VERB
inlawrev-2815	806	4	that	that	SCONJ
inlawrev-2815	806	5	the	the	DET
inlawrev-2815	806	6	first	first	ADJ
inlawrev-2815	806	7	district	district	NOUN
inlawrev-2815	806	8	,	,	PUNCT
inlawrev-2815	806	9	in	in	ADP
inlawrev-2815	806	10	calcar	calcar	ADJ
inlawrev-2815	806	11	,	,	PUNCT
inlawrev-2815	806	12	strictly	strictly	ADV
inlawrev-2815	806	13	construed	construe	VERB
inlawrev-2815	806	14	the	the	DET
inlawrev-2815	806	15	statute	statute	NOUN
inlawrev-2815	806	16	and	and	CCONJ
inlawrev-2815	806	17	that	that	SCONJ
inlawrev-2815	806	18	the	the	DET
inlawrev-2815	806	19	court	court	NOUN
inlawrev-2815	806	20	of	of	ADP
inlawrev-2815	806	21	appeals	appeal	NOUN
inlawrev-2815	806	22	in	in	ADP
inlawrev-2815	806	23	the	the	DET
inlawrev-2815	806	24	instant	instant	ADJ
inlawrev-2815	806	25	case	case	NOUN
inlawrev-2815	806	26	"	"	PUNCT
inlawrev-2815	806	27	took	take	VERB
inlawrev-2815	806	28	such	such	ADJ
inlawrev-2815	806	29	strict	strict	ADJ
inlawrev-2815	806	30	construction	construction	NOUN
inlawrev-2815	806	31	one	one	NUM
inlawrev-2815	806	32	step	step	NOUN
inlawrev-2815	806	33	further	far	ADV
inlawrev-2815	806	34	and	and	CCONJ
inlawrev-2815	806	35	narrowed	narrow	VERB
inlawrev-2815	806	36	it	it	PRON
inlawrev-2815	806	37	to	to	ADP
inlawrev-2815	806	38	a	a	DET
inlawrev-2815	806	39	breadth	breadth	NOUN
inlawrev-2815	806	40	that	that	PRON
inlawrev-2815	806	41	we	we	PRON
inlawrev-2815	806	42	can	can	AUX
inlawrev-2815	806	43	not	not	PART
inlawrev-2815	806	44	accept	accept	VERB
inlawrev-2815	806	45	.	.	PUNCT
inlawrev-2815	806	46	"	"	PUNCT
inlawrev-2815	807	1	i	i	PRON
inlawrev-2815	807	2	d.	d.	PROPN
inlawrev-2815	807	3	144	144	NUM
inlawrev-2815	807	4	.	.	PUNCT
inlawrev-2815	808	1	in	in	ADP
inlawrev-2815	808	2	the	the	DET
inlawrev-2815	808	3	interim	interim	NOUN
inlawrev-2815	808	4	between	between	ADP
inlawrev-2815	808	5	the	the	DET
inlawrev-2815	808	6	two	two	NUM
inlawrev-2815	808	7	cave	cave	NOUN
inlawrev-2815	808	8	stone	stone	NOUN
inlawrev-2815	808	9	decisions	decision	NOUN
inlawrev-2815	808	10	,	,	PUNCT
inlawrev-2815	808	11	the	the	DET
inlawrev-2815	808	12	fourth	fourth	ADJ
inlawrev-2815	808	13	district	district	NOUN
inlawrev-2815	808	14	court	court	NOUN
inlawrev-2815	808	15	of	of	ADP
inlawrev-2815	808	16	appeals	appeals	PROPN
inlawrev-2815	808	17	in	in	ADP
inlawrev-2815	808	18	department	department	NOUN
inlawrev-2815	808	19	of	of	ADP
inlawrev-2815	808	20	revenue	revenue	PROPN
inlawrev-2815	808	21	v.	v.	PROPN
inlawrev-2815	808	22	united	united	PROPN
inlawrev-2815	808	23	states	states	PROPN
inlawrev-2815	808	24	steel	steel	PROPN
inlawrev-2815	808	25	corp	corp	PROPN
inlawrev-2815	808	26	.	.	PROPN
inlawrev-2815	808	27	,	,	PUNCT
inlawrev-2815	808	28	425	425	NUM
inlawrev-2815	808	29	n.e.2d	n.e.2d	NOUN
inlawrev-2815	808	30	659	659	NUM
inlawrev-2815	808	31	(	(	PUNCT
inlawrev-2815	808	32	ind	ind	NOUN
inlawrev-2815	808	33	.	.	PUNCT
inlawrev-2815	809	1	ct	ct	PROPN
inlawrev-2815	809	2	.	.	PUNCT
inlawrev-2815	810	1	app	app	PROPN
inlawrev-2815	810	2	.	.	PROPN
inlawrev-2815	810	3	1981	1981	NUM
inlawrev-2815	810	4	)	)	PUNCT
inlawrev-2815	810	5	,	,	PUNCT
inlawrev-2815	810	6	expressly	expressly	ADV
inlawrev-2815	810	7	rejected	reject	VERB
inlawrev-2815	810	8	the	the	DET
inlawrev-2815	810	9	"	"	PUNCT
inlawrev-2815	810	10	positive	positive	ADJ
inlawrev-2815	810	11	effect	effect	NOUN
inlawrev-2815	810	12	"	"	PUNCT
inlawrev-2815	810	13	and	and	CCONJ
inlawrev-2815	810	14	"	"	PUNCT
inlawrev-2815	810	15	causal	causal	ADJ
inlawrev-2815	810	16	relationship	relationship	NOUN
inlawrev-2815	810	17	"	"	PUNCT
inlawrev-2815	810	18	test	test	NOUN
inlawrev-2815	810	19	of	of	ADP
inlawrev-2815	810	20	the	the	DET
inlawrev-2815	810	21	department	department	NOUN
inlawrev-2815	810	22	's	's	PART
inlawrev-2815	810	23	regulations	regulation	NOUN
inlawrev-2815	810	24	in	in	ADP
inlawrev-2815	810	25	upholding	uphold	VERB
inlawrev-2815	810	26	the	the	DET
inlawrev-2815	810	27	exemption	exemption	NOUN
inlawrev-2815	810	28	for	for	ADP
inlawrev-2815	810	29	safety	safety	NOUN
inlawrev-2815	810	30	equipment	equipment	NOUN
inlawrev-2815	810	31	.	.	PUNCT
inlawrev-2815	811	1	145	145	NUM
inlawrev-2815	811	2	.	.	PUNCT
inlawrev-2815	812	1	rev	rev	PROPN
inlawrev-2815	812	2	.	.	PUNCT
inlawrev-2815	813	1	rul	rul	PROPN
inlawrev-2815	813	2	.	.	PUNCT
inlawrev-2815	814	1	83	83	NUM
inlawrev-2815	814	2	-	-	SYM
inlawrev-2815	814	3	5988	5988	NUM
inlawrev-2815	814	4	-	-	PUNCT
inlawrev-2815	814	5	st	st	PROPN
inlawrev-2815	814	6	(	(	PUNCT
inlawrev-2815	814	7	1984	1984	NUM
inlawrev-2815	814	8	)	)	PUNCT
inlawrev-2815	814	9	,	,	PUNCT
inlawrev-2815	814	10	8	8	NUM
inlawrev-2815	814	11	ind	ind	NOUN
inlawrev-2815	814	12	.	.	PUNCT
inlawrev-2815	815	1	reg	reg	PROPN
inlawrev-2815	815	2	.	.	PUNCT
inlawrev-2815	816	1	949	949	NUM
inlawrev-2815	816	2	(	(	PUNCT
inlawrev-2815	816	3	1985	1985	NUM
inlawrev-2815	816	4	)	)	PUNCT
inlawrev-2815	816	5	.	.	PUNCT
inlawrev-2815	817	1	146	146	NUM
inlawrev-2815	817	2	.	.	PUNCT
inlawrev-2815	818	1	rev	rev	PROPN
inlawrev-2815	818	2	.	.	PUNCT
inlawrev-2815	819	1	rul	rul	NOUN
inlawrev-2815	819	2	.	.	PUNCT
inlawrev-2815	820	1	84	84	NUM
inlawrev-2815	820	2	-	-	SYM
inlawrev-2815	820	3	6671	6671	NUM
inlawrev-2815	820	4	-	-	PUNCT
inlawrev-2815	820	5	st	st	PROPN
inlawrev-2815	820	6	(	(	PUNCT
inlawrev-2815	820	7	1984	1984	NUM
inlawrev-2815	820	8	)	)	PUNCT
inlawrev-2815	820	9	,	,	PUNCT
inlawrev-2815	820	10	8	8	NUM
inlawrev-2815	820	11	ind	ind	NOUN
inlawrev-2815	820	12	.	.	PUNCT
inlawrev-2815	821	1	reg	reg	NOUN
inlawrev-2815	821	2	.	.	PUNCT
inlawrev-2815	822	1	950	950	NUM
inlawrev-2815	822	2	(	(	PUNCT
inlawrev-2815	822	3	1985	1985	NUM
inlawrev-2815	822	4	)	)	PUNCT
inlawrev-2815	822	5	.	.	PUNCT
inlawrev-2815	823	1	147	147	NUM
inlawrev-2815	823	2	.	.	PUNCT
inlawrev-2815	824	1	rev	rev	PROPN
inlawrev-2815	824	2	.	.	PUNCT
inlawrev-2815	825	1	rul	rul	NOUN
inlawrev-2815	825	2	.	.	PUNCT
inlawrev-2815	826	1	84	84	NUM
inlawrev-2815	826	2	-	-	SYM
inlawrev-2815	826	3	6953	6953	NUM
inlawrev-2815	826	4	-	-	PUNCT
inlawrev-2815	826	5	st	st	PROPN
inlawrev-2815	826	6	(	(	PUNCT
inlawrev-2815	826	7	1985	1985	NUM
inlawrev-2815	826	8	)	)	PUNCT
inlawrev-2815	826	9	,	,	PUNCT
inlawrev-2815	826	10	10	10	NUM
inlawrev-2815	826	11	ind	ind	NOUN
inlawrev-2815	826	12	.	.	PUNCT
inlawrev-2815	827	1	reg	reg	NOUN
inlawrev-2815	827	2	.	.	PUNCT
inlawrev-2815	828	1	960	960	NUM
inlawrev-2815	828	2	(	(	PUNCT
inlawrev-2815	828	3	1987	1987	NUM
inlawrev-2815	828	4	)	)	PUNCT
inlawrev-2815	828	5	.	.	PUNCT
inlawrev-2815	829	1	148	148	NUM
inlawrev-2815	829	2	.	.	PUNCT
inlawrev-2815	830	1	rev	rev	PROPN
inlawrev-2815	830	2	.	.	PUNCT
inlawrev-2815	831	1	rul	rul	PROPN
inlawrev-2815	831	2	.	.	PUNCT
inlawrev-2815	832	1	83	83	NUM
inlawrev-2815	832	2	-	-	SYM
inlawrev-2815	832	3	6091	6091	NUM
inlawrev-2815	832	4	-	-	PUNCT
inlawrev-2815	832	5	st	st	PROPN
inlawrev-2815	832	6	(	(	PUNCT
inlawrev-2815	832	7	1984	1984	NUM
inlawrev-2815	832	8	)	)	PUNCT
inlawrev-2815	832	9	,	,	PUNCT
inlawrev-2815	832	10	8	8	NUM
inlawrev-2815	832	11	ind	ind	NOUN
inlawrev-2815	832	12	.	.	PUNCT
inlawrev-2815	833	1	reg	reg	NOUN
inlawrev-2815	833	2	.	.	PUNCT
inlawrev-2815	834	1	944	944	NUM
inlawrev-2815	834	2	(	(	PUNCT
inlawrev-2815	834	3	1985	1985	NUM
inlawrev-2815	834	4	)	)	PUNCT
inlawrev-2815	834	5	.	.	PUNCT
inlawrev-2815	835	1	149	149	NUM
inlawrev-2815	835	2	.	.	PUNCT
inlawrev-2815	836	1	rev	rev	PROPN
inlawrev-2815	836	2	.	.	PUNCT
inlawrev-2815	837	1	rul	rul	PROPN
inlawrev-2815	837	2	.	.	PUNCT
inlawrev-2815	838	1	83	83	NUM
inlawrev-2815	838	2	-	-	SYM
inlawrev-2815	838	3	6091	6091	NUM
inlawrev-2815	838	4	-	-	PUNCT
inlawrev-2815	838	5	st	st	PROPN
inlawrev-2815	838	6	(	(	PUNCT
inlawrev-2815	838	7	1984	1984	NUM
inlawrev-2815	838	8	)	)	PUNCT
inlawrev-2815	838	9	,	,	PUNCT
inlawrev-2815	838	10	8	8	NUM
inlawrev-2815	838	11	ind	ind	NOUN
inlawrev-2815	838	12	.	.	PUNCT
inlawrev-2815	839	1	reg	reg	NOUN
inlawrev-2815	839	2	.	.	PUNCT
inlawrev-2815	840	1	945	945	NUM
inlawrev-2815	840	2	(	(	PUNCT
inlawrev-2815	840	3	1985	1985	NUM
inlawrev-2815	840	4	)	)	PUNCT
inlawrev-2815	840	5	.	.	PUNCT
inlawrev-2815	841	1	150	150	NUM
inlawrev-2815	841	2	.	.	PUNCT
inlawrev-2815	841	3	rev	rev	PROPN
inlawrev-2815	841	4	.	.	PUNCT
inlawrev-2815	842	1	rul	rul	PROPN
inlawrev-2815	842	2	.	.	PUNCT
inlawrev-2815	843	1	83	83	NUM
inlawrev-2815	843	2	-	-	SYM
inlawrev-2815	843	3	5899	5899	NUM
inlawrev-2815	843	4	-	-	PUNCT
inlawrev-2815	843	5	st	st	PROPN
inlawrev-2815	843	6	(	(	PUNCT
inlawrev-2815	843	7	1984	1984	NUM
inlawrev-2815	843	8	)	)	PUNCT
inlawrev-2815	843	9	,	,	PUNCT
inlawrev-2815	843	10	8	8	NUM
inlawrev-2815	843	11	ind	ind	NOUN
inlawrev-2815	843	12	.	.	PUNCT
inlawrev-2815	844	1	reg	reg	NOUN
inlawrev-2815	844	2	.	.	PROPN
inlawrev-2815	845	1	947	947	NUM
inlawrev-2815	845	2	(	(	PUNCT
inlawrev-2815	845	3	1985	1985	NUM
inlawrev-2815	845	4	)	)	PUNCT
inlawrev-2815	845	5	.	.	PUNCT
inlawrev-2815	846	1	151	151	NUM
inlawrev-2815	846	2	.	.	PUNCT
inlawrev-2815	846	3	rev	rev	PROPN
inlawrev-2815	846	4	.	.	PUNCT
inlawrev-2815	847	1	rul	rul	PROPN
inlawrev-2815	847	2	.	.	PUNCT
inlawrev-2815	848	1	83	83	NUM
inlawrev-2815	848	2	-	-	SYM
inlawrev-2815	848	3	6091	6091	NUM
inlawrev-2815	848	4	-	-	PUNCT
inlawrev-2815	848	5	st	st	PROPN
inlawrev-2815	848	6	(	(	PUNCT
inlawrev-2815	848	7	1984	1984	NUM
inlawrev-2815	848	8	)	)	PUNCT
inlawrev-2815	848	9	,	,	PUNCT
inlawrev-2815	848	10	8	8	NUM
inlawrev-2815	848	11	ind	ind	NOUN
inlawrev-2815	848	12	.	.	PUNCT
inlawrev-2815	849	1	reg	reg	NOUN
inlawrev-2815	849	2	.	.	PUNCT
inlawrev-2815	850	1	944	944	NUM
inlawrev-2815	850	2	(	(	PUNCT
inlawrev-2815	850	3	1985	1985	NUM
inlawrev-2815	850	4	)	)	PUNCT
inlawrev-2815	850	5	.	.	PUNCT
inlawrev-2815	851	1	1988	1988	NUM
inlawrev-2815	851	2	]	]	PUNCT
inlawrev-2815	851	3	tax	tax	NOUN
inlawrev-2815	851	4	policy	policy	NOUN
inlawrev-2815	851	5	473	473	NUM
inlawrev-2815	851	6	emption	emption	NOUN
inlawrev-2815	851	7	and	and	CCONJ
inlawrev-2815	851	8	the	the	DET
inlawrev-2815	851	9	department	department	NOUN
inlawrev-2815	851	10	's	's	PART
inlawrev-2815	851	11	administrative	administrative	ADJ
inlawrev-2815	851	12	position	position	NOUN
inlawrev-2815	851	13	ensured	ensure	VERB
inlawrev-2815	851	14	that	that	SCONJ
inlawrev-2815	851	15	conflict	conflict	NOUN
inlawrev-2815	851	16	would	would	AUX
inlawrev-2815	851	17	continue	continue	VERB
inlawrev-2815	851	18	.	.	PUNCT
inlawrev-2815	852	1	three	three	NUM
inlawrev-2815	852	2	more	more	ADJ
inlawrev-2815	852	3	decisions	decision	NOUN
inlawrev-2815	852	4	by	by	ADP
inlawrev-2815	852	5	the	the	DET
inlawrev-2815	852	6	indiana	indiana	PROPN
inlawrev-2815	852	7	court	court	PROPN
inlawrev-2815	852	8	of	of	ADP
inlawrev-2815	852	9	appeals	appeals	PROPN
inlawrev-2815	852	10	in	in	ADP
inlawrev-2815	852	11	a	a	DET
inlawrev-2815	852	12	four	four	NUM
inlawrev-2815	852	13	-	-	PUNCT
inlawrev-2815	852	14	year	year	NOUN
inlawrev-2815	852	15	span	span	NOUN
inlawrev-2815	852	16	resolved	resolve	VERB
inlawrev-2815	852	17	this	this	DET
inlawrev-2815	852	18	conflict	conflict	NOUN
inlawrev-2815	852	19	against	against	ADP
inlawrev-2815	852	20	the	the	DET
inlawrev-2815	852	21	department	department	NOUN
inlawrev-2815	852	22	.	.	PUNCT
inlawrev-2815	853	1	in	in	ADP
inlawrev-2815	853	2	indiana	indiana	PROPN
inlawrev-2815	853	3	department	department	PROPN
inlawrev-2815	853	4	of	of	ADP
inlawrev-2815	853	5	state	state	PROPN
inlawrev-2815	853	6	revenue	revenue	PROPN
inlawrev-2815	853	7	v.	v.	PROPN
inlawrev-2815	853	8	indiana	indiana	PROPN
inlawrev-2815	853	9	harbor	harbor	PROPN
inlawrev-2815	853	10	belt	belt	PROPN
inlawrev-2815	853	11	railroad	railroad	PROPN
inlawrev-2815	853	12	co.	co.	PROPN
inlawrev-2815	853	13	,^^^	,^^^	PUNCT
inlawrev-2815	853	14	the	the	DET
inlawrev-2815	853	15	court	court	NOUN
inlawrev-2815	853	16	of	of	ADP
inlawrev-2815	853	17	appeals	appeals	PROPN
inlawrev-2815	853	18	found	find	VERB
inlawrev-2815	853	19	that	that	SCONJ
inlawrev-2815	853	20	the	the	DET
inlawrev-2815	853	21	cave	cave	NOUN
inlawrev-2815	853	22	stone	stone	NOUN
inlawrev-2815	853	23	analysis	analysis	NOUN
inlawrev-2815	853	24	could	could	AUX
inlawrev-2815	853	25	be	be	AUX
inlawrev-2815	853	26	applied	apply	VERB
inlawrev-2815	853	27	by	by	ADP
inlawrev-2815	853	28	analogy	analogy	NOUN
inlawrev-2815	853	29	to	to	ADP
inlawrev-2815	853	30	the	the	DET
inlawrev-2815	853	31	scope	scope	NOUN
inlawrev-2815	853	32	of	of	ADP
inlawrev-2815	853	33	the	the	DET
inlawrev-2815	853	34	exemption	exemption	NOUN
inlawrev-2815	853	35	for	for	ADP
inlawrev-2815	853	36	equipment	equipment	NOUN
inlawrev-2815	853	37	used	use	VERB
inlawrev-2815	853	38	in	in	ADP
inlawrev-2815	853	39	public	public	ADJ
inlawrev-2815	853	40	transportation	transportation	NOUN
inlawrev-2815	853	41	,	,	PUNCT
inlawrev-2815	853	42	even	even	ADV
inlawrev-2815	853	43	though	though	SCONJ
inlawrev-2815	853	44	the	the	DET
inlawrev-2815	853	45	public	public	ADJ
inlawrev-2815	853	46	transportation	transportation	NOUN
inlawrev-2815	853	47	exemption	exemption	NOUN
inlawrev-2815	853	48	used	use	VERB
inlawrev-2815	853	49	the	the	DET
inlawrev-2815	853	50	word	word	NOUN
inlawrev-2815	853	51	"	"	PUNCT
inlawrev-2815	853	52	direct	direct	ADJ
inlawrev-2815	853	53	"	"	PUNCT
inlawrev-2815	853	54	only	only	ADV
inlawrev-2815	853	55	once	once	ADV
inlawrev-2815	853	56	instead	instead	ADV
inlawrev-2815	853	57	of	of	ADV
inlawrev-2815	853	58	twice	twice	ADV
inlawrev-2815	853	59	as	as	ADP
inlawrev-2815	853	60	in	in	ADP
inlawrev-2815	853	61	the	the	DET
inlawrev-2815	853	62	case	case	NOUN
inlawrev-2815	853	63	of	of	ADP
inlawrev-2815	853	64	the	the	DET
inlawrev-2815	853	65	manufacturing	manufacturing	NOUN
inlawrev-2815	853	66	exemption	exemption	NOUN
inlawrev-2815	853	67	.	.	PUNCT
inlawrev-2815	854	1	'	'	PUNCT
inlawrev-2815	854	2	^^	^^	PUNCT
inlawrev-2815	854	3	the	the	DET
inlawrev-2815	854	4	court	court	NOUN
inlawrev-2815	854	5	cited	cite	VERB
inlawrev-2815	854	6	the	the	DET
inlawrev-2815	854	7	cave	cave	NOUN
inlawrev-2815	854	8	stone	stone	NOUN
inlawrev-2815	854	9	concept	concept	NOUN
inlawrev-2815	854	10	"	"	PUNCT
inlawrev-2815	854	11	of	of	ADP
inlawrev-2815	854	12	direct	direct	ADJ
inlawrev-2815	854	13	use	use	NOUN
inlawrev-2815	854	14	or	or	CCONJ
inlawrev-2815	854	15	consumption	consumption	NOUN
inlawrev-2815	854	16	in	in	ADP
inlawrev-2815	854	17	the	the	DET
inlawrev-2815	854	18	integrated	integrate	VERB
inlawrev-2815	854	19	operation	operation	NOUN
inlawrev-2815	854	20	of	of	ADP
inlawrev-2815	854	21	providing	provide	VERB
inlawrev-2815	854	22	public	public	ADJ
inlawrev-2815	854	23	transportation	transportation	NOUN
inlawrev-2815	854	24	"	"	PUNCT
inlawrev-2815	854	25	'	'	PUNCT
inlawrev-2815	854	26	^"^	^"^	X
inlawrev-2815	854	27	to	to	PART
inlawrev-2815	854	28	affirm	affirm	VERB
inlawrev-2815	854	29	the	the	DET
inlawrev-2815	854	30	trial	trial	NOUN
inlawrev-2815	854	31	court	court	NOUN
inlawrev-2815	854	32	's	's	PART
inlawrev-2815	854	33	finding	finding	NOUN
inlawrev-2815	854	34	that	that	SCONJ
inlawrev-2815	854	35	certain	certain	ADJ
inlawrev-2815	854	36	items	item	NOUN
inlawrev-2815	854	37	were	be	AUX
inlawrev-2815	854	38	exempt	exempt	ADJ
inlawrev-2815	854	39	even	even	ADV
inlawrev-2815	854	40	without	without	ADP
inlawrev-2815	854	41	a	a	DET
inlawrev-2815	854	42	specific	specific	ADJ
inlawrev-2815	854	43	finding	finding	NOUN
inlawrev-2815	854	44	that	that	SCONJ
inlawrev-2815	854	45	these	these	DET
inlawrev-2815	854	46	items	item	NOUN
inlawrev-2815	854	47	were	be	AUX
inlawrev-2815	854	48	"	"	PUNCT
inlawrev-2815	854	49	directly	directly	ADV
inlawrev-2815	854	50	"	"	PUNCT
inlawrev-2815	854	51	used	use	VERB
inlawrev-2815	854	52	or	or	CCONJ
inlawrev-2815	854	53	consumed	consume	VERB
inlawrev-2815	854	54	in	in	ADP
inlawrev-2815	854	55	the	the	DET
inlawrev-2815	854	56	provision	provision	NOUN
inlawrev-2815	854	57	of	of	ADP
inlawrev-2815	854	58	pubhc	pubhc	NOUN
inlawrev-2815	854	59	transportation	transportation	NOUN
inlawrev-2815	854	60	services	service	NOUN
inlawrev-2815	854	61	.	.	PUNCT
inlawrev-2815	855	1	'	'	PUNCT
inlawrev-2815	855	2	^^	^^	PUNCT
inlawrev-2815	855	3	another	another	DET
inlawrev-2815	855	4	case	case	NOUN
inlawrev-2815	855	5	required	require	VERB
inlawrev-2815	855	6	the	the	DET
inlawrev-2815	855	7	court	court	NOUN
inlawrev-2815	855	8	to	to	PART
inlawrev-2815	855	9	determine	determine	VERB
inlawrev-2815	855	10	whether	whether	SCONJ
inlawrev-2815	855	11	haulage	haulage	NOUN
inlawrev-2815	855	12	rock	rock	NOUN
inlawrev-2815	855	13	and	and	CCONJ
inlawrev-2815	855	14	haulage	haulage	NOUN
inlawrev-2815	855	15	road	road	NOUN
inlawrev-2815	855	16	graders	grader	NOUN
inlawrev-2815	855	17	were	be	AUX
inlawrev-2815	855	18	an	an	DET
inlawrev-2815	855	19	integral	integral	ADJ
inlawrev-2815	855	20	part	part	NOUN
inlawrev-2815	855	21	of	of	ADP
inlawrev-2815	855	22	production	production	NOUN
inlawrev-2815	855	23	or	or	CCONJ
inlawrev-2815	855	24	processing	processing	NOUN
inlawrev-2815	855	25	of	of	ADP
inlawrev-2815	855	26	a	a	DET
inlawrev-2815	855	27	coal	coal	NOUN
inlawrev-2815	855	28	mining	mining	NOUN
inlawrev-2815	855	29	operation	operation	NOUN
inlawrev-2815	855	30	.	.	PUNCT
inlawrev-2815	856	1	in	in	ADP
inlawrev-2815	856	2	indiana	indiana	PROPN
inlawrev-2815	856	3	department	department	PROPN
inlawrev-2815	856	4	of	of	ADP
inlawrev-2815	856	5	state	state	PROPN
inlawrev-2815	856	6	revenue	revenue	PROPN
inlawrev-2815	856	7	v.	v.	ADP
inlawrev-2815	856	8	amax	amax	PROPN
inlawrev-2815	856	9	,	,	PUNCT
inlawrev-2815	856	10	inc	inc	PROPN
inlawrev-2815	856	11	.	.	PROPN
inlawrev-2815	856	12	,^^^	,^^^	PUNCT
inlawrev-2815	856	13	the	the	DET
inlawrev-2815	856	14	indiana	indiana	PROPN
inlawrev-2815	856	15	first	first	PROPN
inlawrev-2815	856	16	district	district	PROPN
inlawrev-2815	856	17	court	court	PROPN
inlawrev-2815	856	18	of	of	ADP
inlawrev-2815	856	19	appeals	appeals	PROPN
inlawrev-2815	856	20	found	find	VERB
inlawrev-2815	856	21	that	that	SCONJ
inlawrev-2815	856	22	since	since	SCONJ
inlawrev-2815	856	23	the	the	DET
inlawrev-2815	856	24	rock	rock	NOUN
inlawrev-2815	856	25	and	and	CCONJ
inlawrev-2815	856	26	road	road	NOUN
inlawrev-2815	856	27	graders	grader	NOUN
inlawrev-2815	856	28	were	be	AUX
inlawrev-2815	856	29	essential	essential	ADJ
inlawrev-2815	856	30	to	to	ADP
inlawrev-2815	856	31	the	the	DET
inlawrev-2815	856	32	building	building	NOUN
inlawrev-2815	856	33	and	and	CCONJ
inlawrev-2815	856	34	maintenance	maintenance	NOUN
inlawrev-2815	856	35	of	of	ADP
inlawrev-2815	856	36	haulage	haulage	NOUN
inlawrev-2815	856	37	roads	road	NOUN
inlawrev-2815	856	38	,	,	PUNCT
inlawrev-2815	856	39	without	without	ADP
inlawrev-2815	856	40	which	which	PRON
inlawrev-2815	856	41	marketable	marketable	ADJ
inlawrev-2815	856	42	coal	coal	NOUN
inlawrev-2815	856	43	could	could	AUX
inlawrev-2815	856	44	not	not	PART
inlawrev-2815	856	45	be	be	AUX
inlawrev-2815	856	46	produced	produce	VERB
inlawrev-2815	856	47	from	from	ADP
inlawrev-2815	856	48	amax	amax	PROPN
inlawrev-2815	856	49	's	's	PART
inlawrev-2815	856	50	surface	surface	NOUN
inlawrev-2815	856	51	mines	mine	NOUN
inlawrev-2815	856	52	,	,	PUNCT
inlawrev-2815	856	53	'	'	PUNCT
inlawrev-2815	856	54	^^	^^	ADP
inlawrev-2815	856	55	they	they	PRON
inlawrev-2815	856	56	were	be	AUX
inlawrev-2815	856	57	"	"	PUNCT
inlawrev-2815	856	58	directly	directly	ADV
inlawrev-2815	856	59	used	use	VERB
inlawrev-2815	856	60	or	or	CCONJ
inlawrev-2815	856	61	consumed	consume	VERB
inlawrev-2815	856	62	by	by	ADP
inlawrev-2815	856	63	amax	amax	PROPN
inlawrev-2815	856	64	in	in	ADP
inlawrev-2815	856	65	the	the	DET
inlawrev-2815	856	66	direct	direct	ADJ
inlawrev-2815	856	67	production	production	NOUN
inlawrev-2815	856	68	of	of	ADP
inlawrev-2815	856	69	personal	personal	ADJ
inlawrev-2815	856	70	property	property	NOUN
inlawrev-2815	856	71	so	so	SCONJ
inlawrev-2815	856	72	as	as	SCONJ
inlawrev-2815	856	73	to	to	PART
inlawrev-2815	856	74	be	be	AUX
inlawrev-2815	856	75	exempt	exempt	ADJ
inlawrev-2815	856	76	.	.	PUNCT
inlawrev-2815	857	1	"	"	PUNCT
inlawrev-2815	857	2	'	'	X
inlawrev-2815	857	3	^^	^^	PUNCT
inlawrev-2815	857	4	most	most	ADV
inlawrev-2815	857	5	recently	recently	ADV
inlawrev-2815	857	6	,	,	PUNCT
inlawrev-2815	857	7	the	the	DET
inlawrev-2815	857	8	court	court	NOUN
inlawrev-2815	857	9	decided	decide	VERB
inlawrev-2815	857	10	department	department	NOUN
inlawrev-2815	857	11	of	of	ADP
inlawrev-2815	857	12	revenue	revenue	PROPN
inlawrev-2815	857	13	v.	v.	PROPN
inlawrev-2815	857	14	kimball	kimball	PROPN
inlawrev-2815	857	15	international	international	PROPN
inlawrev-2815	857	16	,	,	PUNCT
inlawrev-2815	857	17	inc	inc	PROPN
inlawrev-2815	857	18	.	.	PROPN
inlawrev-2815	857	19	,^^^	,^^^	PUNCT
inlawrev-2815	857	20	in	in	ADP
inlawrev-2815	857	21	which	which	PRON
inlawrev-2815	857	22	spray	spray	VERB
inlawrev-2815	857	23	booths	booth	NOUN
inlawrev-2815	857	24	and	and	CCONJ
inlawrev-2815	857	25	air	air	NOUN
inlawrev-2815	857	26	make	make	VERB
inlawrev-2815	857	27	up	up	ADP
inlawrev-2815	857	28	units	unit	NOUN
inlawrev-2815	857	29	used	use	VERB
inlawrev-2815	857	30	in	in	ADP
inlawrev-2815	857	31	a	a	DET
inlawrev-2815	857	32	wood	wood	NOUN
inlawrev-2815	857	33	finishing	finish	VERB
inlawrev-2815	857	34	plant	plant	NOUN
inlawrev-2815	857	35	were	be	AUX
inlawrev-2815	857	36	held	hold	VERB
inlawrev-2815	857	37	to	to	PART
inlawrev-2815	857	38	be	be	AUX
inlawrev-2815	857	39	exempt	exempt	ADJ
inlawrev-2815	857	40	.	.	PUNCT
inlawrev-2815	858	1	the	the	DET
inlawrev-2815	858	2	disputed	dispute	VERB
inlawrev-2815	858	3	items	item	NOUN
inlawrev-2815	858	4	were	be	AUX
inlawrev-2815	858	5	necessary	necessary	ADJ
inlawrev-2815	858	6	to	to	PART
inlawrev-2815	858	7	create	create	VERB
inlawrev-2815	858	8	a	a	DET
inlawrev-2815	858	9	suitable	suitable	ADJ
inlawrev-2815	858	10	environment	environment	NOUN
inlawrev-2815	858	11	for	for	ADP
inlawrev-2815	858	12	the	the	DET
inlawrev-2815	858	13	application	application	NOUN
inlawrev-2815	858	14	of	of	ADP
inlawrev-2815	858	15	a	a	DET
inlawrev-2815	858	16	finish	finish	NOUN
inlawrev-2815	858	17	to	to	ADP
inlawrev-2815	858	18	the	the	DET
inlawrev-2815	858	19	products	product	NOUN
inlawrev-2815	858	20	.	.	PUNCT
inlawrev-2815	859	1	'	'	PUNCT
inlawrev-2815	859	2	^^	^^	PUNCT
inlawrev-2815	859	3	the	the	DET
inlawrev-2815	859	4	court	court	NOUN
inlawrev-2815	859	5	finally	finally	ADV
inlawrev-2815	859	6	recognized	recognize	VERB
inlawrev-2815	859	7	that	that	SCONJ
inlawrev-2815	859	8	the	the	DET
inlawrev-2815	859	9	department	department	NOUN
inlawrev-2815	859	10	's	's	PART
inlawrev-2815	859	11	narrow	narrow	ADJ
inlawrev-2815	859	12	reading	reading	NOUN
inlawrev-2815	859	13	of	of	ADP
inlawrev-2815	859	14	rca	rca	NOUN
inlawrev-2815	859	15	could	could	AUX
inlawrev-2815	859	16	not	not	PART
inlawrev-2815	859	17	be	be	AUX
inlawrev-2815	859	18	squared	square	VERB
inlawrev-2815	859	19	with	with	ADP
inlawrev-2815	859	20	cave	cave	NOUN
inlawrev-2815	859	21	stone	stone	NOUN
inlawrev-2815	859	22	,	,	PUNCT
inlawrev-2815	859	23	^^^	^^^	PROPN
inlawrev-2815	859	24	and	and	CCONJ
inlawrev-2815	859	25	that	that	SCONJ
inlawrev-2815	859	26	the	the	DET
inlawrev-2815	859	27	former	former	ADJ
inlawrev-2815	859	28	should	should	AUX
inlawrev-2815	859	29	essentially	essentially	ADV
inlawrev-2815	859	30	be	be	AUX
inlawrev-2815	859	31	confined	confine	VERB
inlawrev-2815	859	32	to	to	ADP
inlawrev-2815	859	33	its	its	PRON
inlawrev-2815	859	34	specific	specific	ADJ
inlawrev-2815	859	35	facts	fact	NOUN
inlawrev-2815	859	36	:	:	PUNCT
inlawrev-2815	859	37	152	152	NUM
inlawrev-2815	859	38	.	.	PUNCT
inlawrev-2815	859	39	460	460	NUM
inlawrev-2815	859	40	n.e.2d	n.e.2d	NOUN
inlawrev-2815	859	41	170	170	NUM
inlawrev-2815	859	42	(	(	PUNCT
inlawrev-2815	859	43	ind	ind	NOUN
inlawrev-2815	859	44	.	.	PUNCT
inlawrev-2815	860	1	ct	ct	PROPN
inlawrev-2815	860	2	.	.	PUNCT
inlawrev-2815	861	1	app	app	PROPN
inlawrev-2815	861	2	.	.	PROPN
inlawrev-2815	861	3	1984	1984	NUM
inlawrev-2815	861	4	)	)	PUNCT
inlawrev-2815	861	5	.	.	PUNCT
inlawrev-2815	862	1	153	153	NUM
inlawrev-2815	862	2	.	.	PUNCT
inlawrev-2815	863	1	i	i	PRON
inlawrev-2815	863	2	d.	d.	PROPN
inlawrev-2815	863	3	at	at	ADP
inlawrev-2815	863	4	175	175	NUM
inlawrev-2815	863	5	.	.	PUNCT
inlawrev-2815	864	1	154	154	NUM
inlawrev-2815	864	2	.	.	PUNCT
inlawrev-2815	865	1	i	i	PRON
inlawrev-2815	865	2	d.	d.	PROPN
inlawrev-2815	865	3	at	at	ADP
inlawrev-2815	865	4	176	176	NUM
inlawrev-2815	865	5	.	.	PUNCT
inlawrev-2815	866	1	155	155	NUM
inlawrev-2815	866	2	.	.	PUNCT
inlawrev-2815	867	1	i	i	PRON
inlawrev-2815	867	2	d.	d.	PROPN
inlawrev-2815	867	3	at	at	ADP
inlawrev-2815	867	4	175	175	NUM
inlawrev-2815	867	5	.	.	PUNCT
inlawrev-2815	868	1	156	156	NUM
inlawrev-2815	868	2	.	.	X
inlawrev-2815	869	1	513	513	NUM
inlawrev-2815	869	2	n.e.2d	n.e.2d	NOUN
inlawrev-2815	869	3	1260	1260	NUM
inlawrev-2815	869	4	(	(	PUNCT
inlawrev-2815	869	5	ind	ind	NOUN
inlawrev-2815	869	6	.	.	PUNCT
inlawrev-2815	870	1	ct	ct	PROPN
inlawrev-2815	870	2	.	.	PUNCT
inlawrev-2815	871	1	app	app	PROPN
inlawrev-2815	871	2	.	.	PROPN
inlawrev-2815	871	3	1987	1987	NUM
inlawrev-2815	871	4	)	)	PUNCT
inlawrev-2815	871	5	.	.	PUNCT
inlawrev-2815	872	1	157	157	NUM
inlawrev-2815	872	2	.	.	PUNCT
inlawrev-2815	873	1	i	i	PRON
inlawrev-2815	873	2	d.	d.	PROPN
inlawrev-2815	873	3	at	at	ADP
inlawrev-2815	873	4	1261	1261	NUM
inlawrev-2815	873	5	.	.	PUNCT
inlawrev-2815	874	1	the	the	DET
inlawrev-2815	874	2	haul	haul	NOUN
inlawrev-2815	874	3	roads	road	NOUN
inlawrev-2815	874	4	would	would	AUX
inlawrev-2815	874	5	lengthen	lengthen	VERB
inlawrev-2815	874	6	as	as	SCONJ
inlawrev-2815	874	7	the	the	DET
inlawrev-2815	874	8	open	open	ADJ
inlawrev-2815	874	9	pit	pit	NOUN
inlawrev-2815	874	10	coal	coal	NOUN
inlawrev-2815	874	11	mine	mine	NOUN
inlawrev-2815	874	12	walls	wall	NOUN
inlawrev-2815	874	13	would	would	AUX
inlawrev-2815	874	14	recede	recede	VERB
inlawrev-2815	874	15	from	from	ADP
inlawrev-2815	874	16	the	the	DET
inlawrev-2815	874	17	coal	coal	NOUN
inlawrev-2815	874	18	processing	processing	NOUN
inlawrev-2815	874	19	plant	plant	NOUN
inlawrev-2815	874	20	.	.	PUNCT
inlawrev-2815	875	1	the	the	DET
inlawrev-2815	875	2	heavy	heavy	ADJ
inlawrev-2815	875	3	traffic	traffic	NOUN
inlawrev-2815	875	4	of	of	ADP
inlawrev-2815	875	5	coal	coal	NOUN
inlawrev-2815	875	6	transport	transport	NOUN
inlawrev-2815	875	7	trucks	truck	NOUN
inlawrev-2815	875	8	required	require	VERB
inlawrev-2815	875	9	constant	constant	ADJ
inlawrev-2815	875	10	maintenance	maintenance	NOUN
inlawrev-2815	875	11	of	of	ADP
inlawrev-2815	875	12	the	the	DET
inlawrev-2815	875	13	haul	haul	NOUN
inlawrev-2815	875	14	roads	road	NOUN
inlawrev-2815	875	15	.	.	PUNCT
inlawrev-2815	876	1	158	158	X
inlawrev-2815	876	2	.	.	PUNCT
inlawrev-2815	877	1	i	i	PRON
inlawrev-2815	877	2	d.	d.	PROPN
inlawrev-2815	877	3	2ii	2ii	PROPN
inlawrev-2815	877	4	1263	1263	NUM
inlawrev-2815	877	5	.	.	PUNCT
inlawrev-2815	878	1	the	the	DET
inlawrev-2815	878	2	court	court	NOUN
inlawrev-2815	878	3	relied	rely	VERB
inlawrev-2815	878	4	on	on	ADP
inlawrev-2815	878	5	the	the	DET
inlawrev-2815	878	6	cave	cave	NOUN
inlawrev-2815	878	7	stone	stone	NOUN
inlawrev-2815	878	8	analysis	analysis	NOUN
inlawrev-2815	878	9	to	to	PART
inlawrev-2815	878	10	reach	reach	VERB
inlawrev-2815	878	11	its	its	PRON
inlawrev-2815	878	12	conclusion	conclusion	NOUN
inlawrev-2815	878	13	.	.	PUNCT
inlawrev-2815	879	1	159	159	NUM
inlawrev-2815	879	2	.	.	X
inlawrev-2815	879	3	520	520	NUM
inlawrev-2815	879	4	n.e.2d	n.e.2d	NOUN
inlawrev-2815	879	5	454	454	NUM
inlawrev-2815	879	6	(	(	PUNCT
inlawrev-2815	879	7	ind	ind	NOUN
inlawrev-2815	879	8	.	.	PUNCT
inlawrev-2815	880	1	ct	ct	PROPN
inlawrev-2815	880	2	.	.	PUNCT
inlawrev-2815	881	1	app	app	PROPN
inlawrev-2815	881	2	.	.	PROPN
inlawrev-2815	881	3	1988	1988	NUM
inlawrev-2815	881	4	)	)	PUNCT
inlawrev-2815	881	5	.	.	PUNCT
inlawrev-2815	882	1	160	160	NUM
inlawrev-2815	882	2	.	.	PUNCT
inlawrev-2815	883	1	i	i	PRON
inlawrev-2815	883	2	d.	d.	PROPN
inlawrev-2815	883	3	at	at	ADP
inlawrev-2815	883	4	455	455	NUM
inlawrev-2815	883	5	.	.	PUNCT
inlawrev-2815	884	1	161	161	NUM
inlawrev-2815	884	2	.	.	PUNCT
inlawrev-2815	885	1	the	the	DET
inlawrev-2815	885	2	court	court	NOUN
inlawrev-2815	885	3	found	find	VERB
inlawrev-2815	885	4	that	that	SCONJ
inlawrev-2815	885	5	the	the	DET
inlawrev-2815	885	6	department	department	NOUN
inlawrev-2815	885	7	had	have	AUX
inlawrev-2815	885	8	interpreted	interpret	VERB
inlawrev-2815	885	9	rca	rca	PROPN
inlawrev-2815	885	10	to	to	PART
inlawrev-2815	885	11	"	"	PUNCT
inlawrev-2815	885	12	support	support	VERB
inlawrev-2815	885	13	the	the	DET
inlawrev-2815	885	14	proposition	proposition	NOUN
inlawrev-2815	885	15	that	that	SCONJ
inlawrev-2815	885	16	environmental	environmental	ADJ
inlawrev-2815	885	17	control	control	NOUN
inlawrev-2815	885	18	equipment	equipment	NOUN
inlawrev-2815	885	19	is	be	AUX
inlawrev-2815	885	20	never	never	ADV
inlawrev-2815	885	21	exempt	exempt	ADJ
inlawrev-2815	885	22	.	.	PUNCT
inlawrev-2815	885	23	.	.	PUNCT
inlawrev-2815	885	24	.	.	PUNCT
inlawrev-2815	886	1	and	and	CCONJ
inlawrev-2815	886	2	that	that	SCONJ
inlawrev-2815	886	3	exempt	exempt	ADJ
inlawrev-2815	886	4	equipment	equipment	NOUN
inlawrev-2815	886	5	must	must	AUX
inlawrev-2815	886	6	have	have	VERB
inlawrev-2815	886	7	a	a	DET
inlawrev-2815	886	8	positive	positive	ADJ
inlawrev-2815	886	9	effect	effect	NOUN
inlawrev-2815	886	10	on	on	ADP
inlawrev-2815	886	11	the	the	DET
inlawrev-2815	886	12	product	product	NOUN
inlawrev-2815	886	13	.	.	PUNCT
inlawrev-2815	886	14	"	"	PUNCT
inlawrev-2815	887	1	i	i	PRON
inlawrev-2815	887	2	d.	d.	PROPN
inlawrev-2815	887	3	at	at	ADP
inlawrev-2815	887	4	456	456	NUM
inlawrev-2815	887	5	.	.	PUNCT
inlawrev-2815	888	1	474	474	NUM
inlawrev-2815	888	2	indiana	indiana	PROPN
inlawrev-2815	888	3	law	law	PROPN
inlawrev-2815	888	4	review	review	NOUN
inlawrev-2815	888	5	[	[	X
inlawrev-2815	888	6	vol	vol	NOUN
inlawrev-2815	888	7	.	.	PUNCT
inlawrev-2815	888	8	22:449	22:449	PROPN
inlawrev-2815	889	1	the	the	DET
inlawrev-2815	889	2	department	department	NOUN
inlawrev-2815	889	3	also	also	ADV
inlawrev-2815	889	4	finds	find	VERB
inlawrev-2815	889	5	in	in	ADP
inlawrev-2815	889	6	rca	rca	PROPN
inlawrev-2815	889	7	a	a	DET
inlawrev-2815	889	8	requirement	requirement	NOUN
inlawrev-2815	889	9	that	that	SCONJ
inlawrev-2815	889	10	to	to	PART
inlawrev-2815	889	11	be	be	AUX
inlawrev-2815	889	12	exempt	exempt	ADJ
inlawrev-2815	889	13	equipment	equipment	NOUN
inlawrev-2815	889	14	must	must	AUX
inlawrev-2815	889	15	have	have	VERB
inlawrev-2815	889	16	a	a	DET
inlawrev-2815	889	17	positive	positive	ADJ
inlawrev-2815	889	18	effect	effect	NOUN
inlawrev-2815	889	19	on	on	ADP
inlawrev-2815	889	20	the	the	DET
inlawrev-2815	889	21	product	product	NOUN
inlawrev-2815	889	22	.	.	PUNCT
inlawrev-2815	890	1	this	this	PRON
inlawrev-2815	890	2	is	be	AUX
inlawrev-2815	890	3	clearly	clearly	ADV
inlawrev-2815	890	4	inconsistent	inconsistent	ADJ
inlawrev-2815	890	5	with	with	ADP
inlawrev-2815	890	6	the	the	DET
inlawrev-2815	890	7	supreme	supreme	PROPN
inlawrev-2815	890	8	court	court	PROPN
inlawrev-2815	890	9	's	's	PART
inlawrev-2815	890	10	holding	holding	NOUN
inlawrev-2815	890	11	that	that	SCONJ
inlawrev-2815	890	12	the	the	DET
inlawrev-2815	890	13	focus	focus	NOUN
inlawrev-2815	890	14	is	be	AUX
inlawrev-2815	890	15	on	on	ADP
inlawrev-2815	890	16	the	the	DET
inlawrev-2815	890	17	whole	whole	ADJ
inlawrev-2815	890	18	process	process	NOUN
inlawrev-2815	890	19	,	,	PUNCT
inlawrev-2815	890	20	and	and	CCONJ
inlawrev-2815	890	21	that	that	SCONJ
inlawrev-2815	890	22	the	the	DET
inlawrev-2815	890	23	product	product	NOUN
inlawrev-2815	890	24	does	do	AUX
inlawrev-2815	890	25	not	not	PART
inlawrev-2815	890	26	have	have	VERB
inlawrev-2815	890	27	to	to	PART
inlawrev-2815	890	28	be	be	AUX
inlawrev-2815	890	29	transformed	transform	VERB
inlawrev-2815	890	30	by	by	ADP
inlawrev-2815	890	31	the	the	DET
inlawrev-2815	890	32	equipment	equipment	NOUN
inlawrev-2815	890	33	in	in	ADP
inlawrev-2815	890	34	question	question	NOUN
inlawrev-2815	890	35	.	.	PUNCT
inlawrev-2815	890	36	.	.	PUNCT
inlawrev-2815	890	37	.	.	PUNCT
inlawrev-2815	890	38	.	.	PUNCT
inlawrev-2815	891	1	accordingly	accordingly	ADV
inlawrev-2815	891	2	,	,	PUNCT
inlawrev-2815	891	3	it	it	PRON
inlawrev-2815	891	4	is	be	AUX
inlawrev-2815	891	5	necessary	necessary	ADJ
inlawrev-2815	891	6	to	to	PART
inlawrev-2815	891	7	make	make	VERB
inlawrev-2815	891	8	clear	clear	ADJ
inlawrev-2815	891	9	that	that	SCONJ
inlawrev-2815	892	1	[	[	X
inlawrev-2815	892	2	to	to	ADP
inlawrev-2815	892	3	]	]	X
inlawrev-2815	892	4	the	the	DET
inlawrev-2815	892	5	extent	extent	NOUN
inlawrev-2815	892	6	that	that	PRON
inlawrev-2815	892	7	it	it	PRON
inlawrev-2815	892	8	stands	stand	VERB
inlawrev-2815	892	9	for	for	ADP
inlawrev-2815	892	10	any	any	DET
inlawrev-2815	892	11	point	point	NOUN
inlawrev-2815	892	12	inconsistent	inconsistent	ADJ
inlawrev-2815	892	13	with	with	ADP
inlawrev-2815	892	14	the	the	DET
inlawrev-2815	892	15	controlling	control	VERB
inlawrev-2815	892	16	precedent	precedent	NOUN
inlawrev-2815	892	17	of	of	ADP
inlawrev-2815	892	18	cave	cave	NOUN
inlawrev-2815	892	19	stone	stone	NOUN
inlawrev-2815	892	20	,	,	PUNCT
inlawrev-2815	892	21	supra	supra	NOUN
inlawrev-2815	892	22	,	,	PUNCT
inlawrev-2815	892	23	then	then	ADV
inlawrev-2815	892	24	ind	ind	PROPN
inlawrev-2815	892	25	.	.	PUNCT
inlawrev-2815	892	26	dept	dept	PROPN
inlawrev-2815	892	27	.	.	PUNCT
inlawrev-2815	893	1	rev	rev	PROPN
inlawrev-2815	893	2	.	.	PROPN
inlawrev-2815	894	1	v.	v.	PROPN
inlawrev-2815	894	2	rca	rca	PROPN
inlawrev-2815	894	3	,	,	PUNCT
inlawrev-2815	894	4	supra	supra	PROPN
inlawrev-2815	894	5	,	,	PUNCT
inlawrev-2815	894	6	is	be	AUX
inlawrev-2815	894	7	hereby	hereby	ADV
inlawrev-2815	894	8	expressly	expressly	ADV
inlawrev-2815	894	9	overruled	overrule	VERB
inlawrev-2815	894	10	.	.	PUNCT
inlawrev-2815	895	1	^^^	^^^	PUNCT
inlawrev-2815	895	2	c	c	NOUN
inlawrev-2815	895	3	the	the	DET
inlawrev-2815	895	4	new	new	ADJ
inlawrev-2815	895	5	regulations	regulation	NOUN
inlawrev-2815	895	6	on	on	ADP
inlawrev-2815	895	7	april	april	PROPN
inlawrev-2815	895	8	1	1	NUM
inlawrev-2815	895	9	,	,	PUNCT
inlawrev-2815	895	10	1987	1987	NUM
inlawrev-2815	895	11	,	,	PUNCT
inlawrev-2815	895	12	the	the	DET
inlawrev-2815	895	13	department	department	NOUN
inlawrev-2815	895	14	proposed	propose	VERB
inlawrev-2815	895	15	new	new	ADJ
inlawrev-2815	895	16	.	.	PUNCT
inlawrev-2815	896	1	regulations,'^^	regulations,'^^	NOUN
inlawrev-2815	896	2	which	which	PRON
inlawrev-2815	896	3	were	be	AUX
inlawrev-2815	896	4	published	publish	VERB
inlawrev-2815	896	5	as	as	ADP
inlawrev-2815	896	6	final	final	ADJ
inlawrev-2815	896	7	rules	rule	NOUN
inlawrev-2815	896	8	on	on	ADP
inlawrev-2815	896	9	september	september	PROPN
inlawrev-2815	896	10	1	1	NUM
inlawrev-2815	896	11	,	,	PUNCT
inlawrev-2815	896	12	1987.'^'^	1987.'^'^	NUM
inlawrev-2815	896	13	the	the	DET
inlawrev-2815	896	14	new	new	ADJ
inlawrev-2815	896	15	regulations	regulation	NOUN
inlawrev-2815	896	16	closely	closely	ADV
inlawrev-2815	896	17	track	track	VERB
inlawrev-2815	896	18	the	the	DET
inlawrev-2815	896	19	cave	cave	NOUN
inlawrev-2815	896	20	stone	stone	NOUN
inlawrev-2815	896	21	decision	decision	NOUN
inlawrev-2815	896	22	.	.	PUNCT
inlawrev-2815	897	1	the	the	DET
inlawrev-2815	897	2	most	most	ADV
inlawrev-2815	897	3	important	important	ADJ
inlawrev-2815	897	4	change	change	NOUN
inlawrev-2815	897	5	is	be	AUX
inlawrev-2815	897	6	the	the	DET
inlawrev-2815	897	7	department	department	NOUN
inlawrev-2815	897	8	's	's	PART
inlawrev-2815	897	9	adoption	adoption	NOUN
inlawrev-2815	897	10	of	of	ADP
inlawrev-2815	897	11	the	the	DET
inlawrev-2815	897	12	integrated	integrate	VERB
inlawrev-2815	897	13	plant	plant	NOUN
inlawrev-2815	897	14	theory	theory	NOUN
inlawrev-2815	897	15	:	:	PUNCT
inlawrev-2815	897	16	the	the	DET
inlawrev-2815	897	17	state	state	NOUN
inlawrev-2815	897	18	gross	gross	ADJ
inlawrev-2815	897	19	retail	retail	ADJ
inlawrev-2815	897	20	tax	tax	NOUN
inlawrev-2815	897	21	does	do	AUX
inlawrev-2815	897	22	not	not	PART
inlawrev-2815	897	23	apply	apply	VERB
inlawrev-2815	897	24	to	to	ADP
inlawrev-2815	897	25	purchases	purchase	NOUN
inlawrev-2815	897	26	of	of	ADP
inlawrev-2815	897	27	manufacturing	manufacturing	NOUN
inlawrev-2815	897	28	machinery	machinery	NOUN
inlawrev-2815	897	29	,	,	PUNCT
inlawrev-2815	897	30	tools	tool	NOUN
inlawrev-2815	897	31	,	,	PUNCT
inlawrev-2815	897	32	and	and	CCONJ
inlawrev-2815	897	33	equipment	equipment	NOUN
inlawrev-2815	897	34	to	to	PART
inlawrev-2815	897	35	be	be	AUX
inlawrev-2815	897	36	directly	directly	ADV
inlawrev-2815	897	37	used	use	VERB
inlawrev-2815	897	38	by	by	ADP
inlawrev-2815	897	39	the	the	DET
inlawrev-2815	897	40	purchaser	purchaser	NOUN
inlawrev-2815	897	41	in	in	ADP
inlawrev-2815	897	42	the	the	DET
inlawrev-2815	897	43	production	production	NOUN
inlawrev-2815	897	44	process	process	NOUN
inlawrev-2815	897	45	provided	provide	VERB
inlawrev-2815	897	46	that	that	SCONJ
inlawrev-2815	897	47	such	such	ADJ
inlawrev-2815	897	48	machinery	machinery	NOUN
inlawrev-2815	897	49	,	,	PUNCT
inlawrev-2815	897	50	tools	tool	NOUN
inlawrev-2815	897	51	,	,	PUNCT
inlawrev-2815	897	52	and	and	CCONJ
inlawrev-2815	897	53	equipment	equipment	NOUN
inlawrev-2815	897	54	are	be	AUX
inlawrev-2815	897	55	directly	directly	ADV
inlawrev-2815	897	56	used	use	VERB
inlawrev-2815	897	57	in	in	ADP
inlawrev-2815	897	58	the	the	DET
inlawrev-2815	897	59	production	production	NOUN
inlawrev-2815	897	60	process	process	NOUN
inlawrev-2815	897	61	;	;	PUNCT
inlawrev-2815	897	62	i.e.	i.e.	X
inlawrev-2815	897	63	,	,	PUNCT
inlawrev-2815	897	64	they	they	PRON
inlawrev-2815	897	65	have	have	VERB
inlawrev-2815	897	66	an	an	DET
inlawrev-2815	897	67	immediate	immediate	ADJ
inlawrev-2815	897	68	effect	effect	NOUN
inlawrev-2815	897	69	on	on	ADP
inlawrev-2815	897	70	the	the	DET
inlawrev-2815	897	71	article	article	NOUN
inlawrev-2815	897	72	being	be	AUX
inlawrev-2815	897	73	produced	produce	VERB
inlawrev-2815	897	74	.	.	PUNCT
inlawrev-2815	898	1	property	property	NOUN
inlawrev-2815	898	2	has	have	VERB
inlawrev-2815	898	3	an	an	DET
inlawrev-2815	898	4	immediate	immediate	ADJ
inlawrev-2815	898	5	effect	effect	NOUN
inlawrev-2815	898	6	on	on	ADP
inlawrev-2815	898	7	the	the	DET
inlawrev-2815	898	8	article	article	NOUN
inlawrev-2815	898	9	being	be	AUX
inlawrev-2815	898	10	produced	produce	VERB
inlawrev-2815	898	11	if	if	SCONJ
inlawrev-2815	898	12	it	it	PRON
inlawrev-2815	898	13	is	be	AUX
inlawrev-2815	898	14	an	an	DET
inlawrev-2815	898	15	essential	essential	ADJ
inlawrev-2815	898	16	and	and	CCONJ
inlawrev-2815	898	17	integral	integral	ADJ
inlawrev-2815	898	18	part	part	NOUN
inlawrev-2815	898	19	of	of	ADP
inlawrev-2815	898	20	an	an	DET
inlawrev-2815	898	21	integrated	integrate	VERB
inlawrev-2815	898	22	process	process	NOUN
inlawrev-2815	898	23	which	which	PRON
inlawrev-2815	898	24	produces	produce	VERB
inlawrev-2815	898	25	tangible	tangible	ADJ
inlawrev-2815	898	26	personal	personal	ADJ
inlawrev-2815	898	27	property	property	NOUN
inlawrev-2815	898	28	.	.	PUNCT
inlawrev-2815	899	1	^^^	^^^	NOUN
inlawrev-2815	899	2	an	an	DET
inlawrev-2815	899	3	identical	identical	ADJ
inlawrev-2815	899	4	test	test	NOUN
inlawrev-2815	899	5	is	be	AUX
inlawrev-2815	899	6	applied	apply	VERB
inlawrev-2815	899	7	to	to	PART
inlawrev-2815	899	8	determine	determine	VERB
inlawrev-2815	899	9	exemptions	exemption	NOUN
inlawrev-2815	899	10	for	for	ADP
inlawrev-2815	899	11	agriculture,'^^	agriculture,'^^	PRON
inlawrev-2815	899	12	mining	mining	NOUN
inlawrev-2815	899	13	and	and	CCONJ
inlawrev-2815	899	14	extraction	extraction	NOUN
inlawrev-2815	899	15	,	,	PUNCT
inlawrev-2815	899	16	'	'	PUNCT
inlawrev-2815	899	17	^^	^^	CCONJ
inlawrev-2815	899	18	processing	processing	NOUN
inlawrev-2815	899	19	or	or	CCONJ
inlawrev-2815	899	20	refining	refining	NOUN
inlawrev-2815	899	21	,	,	PUNCT
inlawrev-2815	899	22	'	'	PUNCT
inlawrev-2815	899	23	^^	^^	CCONJ
inlawrev-2815	899	24	production	production	NOUN
inlawrev-2815	899	25	of	of	ADP
inlawrev-2815	899	26	manufacturing	manufacturing	NOUN
inlawrev-2815	899	27	or	or	CCONJ
inlawrev-2815	899	28	agricultural	agricultural	ADJ
inlawrev-2815	899	29	equipment	equipment	NOUN
inlawrev-2815	899	30	,	,	PUNCT
inlawrev-2815	899	31	'	'	PUNCT
inlawrev-2815	899	32	^^	^^	PUNCT
inlawrev-2815	899	33	and	and	CCONJ
inlawrev-2815	899	34	for	for	ADP
inlawrev-2815	899	35	property	property	NOUN
inlawrev-2815	899	36	consumed	consume	VERB
inlawrev-2815	899	37	in	in	ADP
inlawrev-2815	899	38	production	production	NOUN
inlawrev-2815	899	39	process	process	NOUN
inlawrev-2815	899	40	or	or	CCONJ
inlawrev-2815	899	41	mining	mining	NOUN
inlawrev-2815	899	42	,	,	PUNCT
inlawrev-2815	899	43	'	'	PUNCT
inlawrev-2815	899	44	^^	^^	PUNCT
inlawrev-2815	899	45	or	or	CCONJ
inlawrev-2815	899	46	consumed	consume	VERB
inlawrev-2815	899	47	in	in	ADP
inlawrev-2815	899	48	agriculture	agriculture	NOUN
inlawrev-2815	899	49	.	.	PUNCT
inlawrev-2815	900	1	'^	'^	AUX
inlawrev-2815	900	2	'	'	PUNCT
inlawrev-2815	900	3	the	the	DET
inlawrev-2815	900	4	regulations	regulation	NOUN
inlawrev-2815	900	5	contain	contain	VERB
inlawrev-2815	900	6	numerous	numerous	ADJ
inlawrev-2815	900	7	examples	example	NOUN
inlawrev-2815	900	8	apparently	apparently	ADV
inlawrev-2815	900	9	designed	design	VERB
inlawrev-2815	900	10	to	to	PART
inlawrev-2815	900	11	reverse	reverse	VERB
inlawrev-2815	900	12	prior	prior	ADJ
inlawrev-2815	900	13	rulings	ruling	NOUN
inlawrev-2815	900	14	.	.	PUNCT
inlawrev-2815	901	1	for	for	ADP
inlawrev-2815	901	2	example	example	NOUN
inlawrev-2815	901	3	,	,	PUNCT
inlawrev-2815	901	4	the	the	DET
inlawrev-2815	901	5	following	follow	VERB
inlawrev-2815	901	6	items	item	NOUN
inlawrev-2815	901	7	are	be	AUX
inlawrev-2815	901	8	specifically	specifically	ADV
inlawrev-2815	901	9	identified	identify	VERB
inlawrev-2815	901	10	as	as	ADP
inlawrev-2815	901	11	exempt	exempt	ADJ
inlawrev-2815	901	12	:	:	PUNCT
inlawrev-2815	901	13	162	162	NUM
inlawrev-2815	901	14	.	.	PUNCT
inlawrev-2815	902	1	i	i	PRON
inlawrev-2815	902	2	d.	d.	PROPN
inlawrev-2815	902	3	at	at	ADP
inlawrev-2815	902	4	456	456	PROPN
inlawrev-2815	902	5	-	-	SYM
inlawrev-2815	902	6	57	57	NUM
inlawrev-2815	902	7	(	(	PUNCT
inlawrev-2815	902	8	emphasis	emphasis	NOUN
inlawrev-2815	902	9	in	in	ADP
inlawrev-2815	902	10	original	original	ADJ
inlawrev-2815	902	11	)	)	PUNCT
inlawrev-2815	902	12	.	.	PUNCT
inlawrev-2815	903	1	163	163	NUM
inlawrev-2815	903	2	.	.	X
inlawrev-2815	903	3	10	10	NUM
inlawrev-2815	903	4	ind	ind	NOUN
inlawrev-2815	903	5	.	.	PUNCT
inlawrev-2815	904	1	reg	reg	PROPN
inlawrev-2815	904	2	.	.	PROPN
inlawrev-2815	904	3	1396	1396	NUM
inlawrev-2815	904	4	(	(	PUNCT
inlawrev-2815	904	5	1987	1987	NUM
inlawrev-2815	904	6	)	)	PUNCT
inlawrev-2815	904	7	.	.	PUNCT
inlawrev-2815	905	1	164	164	NUM
inlawrev-2815	905	2	.	.	PUNCT
inlawrev-2815	905	3	10	10	NUM
inlawrev-2815	905	4	ind	ind	NOUN
inlawrev-2815	905	5	.	.	PUNCT
inlawrev-2815	906	1	reg	reg	PROPN
inlawrev-2815	906	2	.	.	PUNCT
inlawrev-2815	907	1	2610	2610	NUM
inlawrev-2815	907	2	(	(	PUNCT
inlawrev-2815	907	3	1987	1987	NUM
inlawrev-2815	907	4	)	)	PUNCT
inlawrev-2815	907	5	(	(	PUNCT
inlawrev-2815	907	6	codified	codify	VERB
inlawrev-2815	907	7	at	at	ADP
inlawrev-2815	907	8	ind	ind	NOUN
inlawrev-2815	907	9	.	.	PUNCT
inlawrev-2815	908	1	admin	admin	PROPN
inlawrev-2815	908	2	.	.	PUNCT
inlawrev-2815	908	3	code	code	PROPN
inlawrev-2815	908	4	tit	tit	PROPN
inlawrev-2815	908	5	.	.	PUNCT
inlawrev-2815	909	1	45	45	NUM
inlawrev-2815	909	2	,	,	PUNCT
inlawrev-2815	909	3	r.	r.	NOUN
inlawrev-2815	909	4	2.2	2.2	NUM
inlawrev-2815	909	5	-	-	SYM
inlawrev-2815	909	6	5	5	NUM
inlawrev-2815	909	7	-	-	SYM
inlawrev-2815	909	8	1	1	NUM
inlawrev-2815	909	9	to	to	ADP
inlawrev-2815	909	10	2.2	2.2	NUM
inlawrev-2815	909	11	-	-	SYM
inlawrev-2815	909	12	5	5	NUM
inlawrev-2815	909	13	-	-	SYM
inlawrev-2815	909	14	70	70	NUM
inlawrev-2815	909	15	(	(	PUNCT
inlawrev-2815	909	16	1988	1988	NUM
inlawrev-2815	909	17	)	)	PUNCT
inlawrev-2815	909	18	)	)	PUNCT
inlawrev-2815	909	19	.	.	PUNCT
inlawrev-2815	910	1	165	165	NUM
inlawrev-2815	910	2	.	.	PUNCT
inlawrev-2815	911	1	ind	ind	PROPN
inlawrev-2815	911	2	.	.	PUNCT
inlawrev-2815	912	1	admin	admin	PROPN
inlawrev-2815	912	2	.	.	PUNCT
inlawrev-2815	913	1	code	code	PROPN
inlawrev-2815	913	2	tit	tit	PROPN
inlawrev-2815	913	3	.	.	PUNCT
inlawrev-2815	914	1	45	45	NUM
inlawrev-2815	914	2	,	,	PUNCT
inlawrev-2815	914	3	r.	r.	NOUN
inlawrev-2815	914	4	2.2	2.2	NUM
inlawrev-2815	914	5	-	-	SYM
inlawrev-2815	914	6	5	5	NUM
inlawrev-2815	914	7	-	-	PUNCT
inlawrev-2815	914	8	8(c	8(c	NUM
inlawrev-2815	914	9	)	)	PUNCT
inlawrev-2815	914	10	(	(	PUNCT
inlawrev-2815	914	11	1988	1988	NUM
inlawrev-2815	914	12	)	)	PUNCT
inlawrev-2815	914	13	(	(	PUNCT
inlawrev-2815	914	14	emphasis	emphasis	NOUN
inlawrev-2815	914	15	added	add	VERB
inlawrev-2815	914	16	)	)	PUNCT
inlawrev-2815	914	17	.	.	PUNCT
inlawrev-2815	915	1	166	166	NUM
inlawrev-2815	915	2	.	.	PUNCT
inlawrev-2815	916	1	i	i	PRON
inlawrev-2815	916	2	d.	d.	PROPN
inlawrev-2815	916	3	r.	r.	PROPN
inlawrev-2815	916	4	2.2	2.2	NUM
inlawrev-2815	916	5	-	-	SYM
inlawrev-2815	916	6	5	5	NUM
inlawrev-2815	916	7	-	-	PUNCT
inlawrev-2815	916	8	l(a	l(a	NOUN
inlawrev-2815	916	9	)	)	PUNCT
inlawrev-2815	916	10	.	.	PUNCT
inlawrev-2815	917	1	167	167	NUM
inlawrev-2815	917	2	.	.	PUNCT
inlawrev-2815	918	1	i	i	PRON
inlawrev-2815	918	2	d.	d.	PROPN
inlawrev-2815	918	3	r.	r.	PROPN
inlawrev-2815	918	4	2.2	2.2	NUM
inlawrev-2815	918	5	-	-	SYM
inlawrev-2815	918	6	5	5	NUM
inlawrev-2815	918	7	-	-	PUNCT
inlawrev-2815	918	8	9(c	9(c	NUM
inlawrev-2815	918	9	)	)	PUNCT
inlawrev-2815	918	10	.	.	PUNCT
inlawrev-2815	919	1	168	168	NUM
inlawrev-2815	919	2	.	.	PUNCT
inlawrev-2815	920	1	i	i	PRON
inlawrev-2815	920	2	d.	d.	PROPN
inlawrev-2815	920	3	i.	i.	PROPN
inlawrev-2815	920	4	2.2	2.2	NUM
inlawrev-2815	920	5	-	-	SYM
inlawrev-2815	920	6	5	5	NUM
inlawrev-2815	920	7	-	-	PUNCT
inlawrev-2815	920	8	10(c	10(c	NUM
inlawrev-2815	920	9	)	)	PUNCT
inlawrev-2815	920	10	.	.	PUNCT
inlawrev-2815	921	1	169	169	NUM
inlawrev-2815	921	2	.	.	PUNCT
inlawrev-2815	922	1	i	i	PRON
inlawrev-2815	922	2	d.	d.	PROPN
inlawrev-2815	922	3	r.	r.	PROPN
inlawrev-2815	922	4	2.2	2.2	NUM
inlawrev-2815	922	5	-	-	SYM
inlawrev-2815	922	6	5	5	NUM
inlawrev-2815	922	7	-	-	SYM
inlawrev-2815	922	8	1	1	NUM
inlawrev-2815	922	9	1(c	1(c	NUM
inlawrev-2815	922	10	)	)	PUNCT
inlawrev-2815	922	11	.	.	PUNCT
inlawrev-2815	923	1	170	170	NUM
inlawrev-2815	923	2	.	.	PUNCT
inlawrev-2815	924	1	i	i	PRON
inlawrev-2815	924	2	d.	d.	PROPN
inlawrev-2815	924	3	r.	r.	PROPN
inlawrev-2815	924	4	2.2	2.2	NUM
inlawrev-2815	924	5	-	-	SYM
inlawrev-2815	924	6	5	5	NUM
inlawrev-2815	924	7	-	-	NUM
inlawrev-2815	924	8	12(c	12(c	NUM
inlawrev-2815	924	9	)	)	PUNCT
inlawrev-2815	924	10	.	.	PUNCT
inlawrev-2815	925	1	171	171	NUM
inlawrev-2815	925	2	.	.	PUNCT
inlawrev-2815	926	1	i	i	PRON
inlawrev-2815	926	2	d.	d.	PROPN
inlawrev-2815	926	3	r.	r.	PROPN
inlawrev-2815	926	4	2.2	2.2	NUM
inlawrev-2815	926	5	-	-	SYM
inlawrev-2815	926	6	5	5	NUM
inlawrev-2815	926	7	-	-	NUM
inlawrev-2815	926	8	13(b	13(b	NUM
inlawrev-2815	926	9	)	)	PUNCT
inlawrev-2815	926	10	.	.	PUNCT
inlawrev-2815	927	1	1988	1988	NUM
inlawrev-2815	927	2	]	]	PUNCT
inlawrev-2815	927	3	tax	tax	NOUN
inlawrev-2815	927	4	policy	policy	NOUN
inlawrev-2815	927	5	475	475	NUM
inlawrev-2815	927	6	—	—	PUNCT
inlawrev-2815	927	7	"	"	PUNCT
inlawrev-2815	927	8	[	[	X
inlawrev-2815	927	9	a]ir	a]ir	PROPN
inlawrev-2815	927	10	compressors	compressor	NOUN
inlawrev-2815	927	11	used	use	VERB
inlawrev-2815	927	12	as	as	ADP
inlawrev-2815	927	13	a	a	DET
inlawrev-2815	927	14	power	power	NOUN
inlawrev-2815	927	15	source	source	NOUN
inlawrev-2815	927	16	for	for	ADP
inlawrev-2815	927	17	exempt	exempt	ADJ
inlawrev-2815	927	18	tools	tool	NOUN
inlawrev-2815	927	19	and	and	CCONJ
inlawrev-2815	927	20	machinery	machinery	NOUN
inlawrev-2815	927	21	;	;	PUNCT
inlawrev-2815	927	22	"	"	PUNCT
inlawrev-2815	927	23	'	'	PUNCT
inlawrev-2815	927	24	^2	^2	PUNCT
inlawrev-2815	927	25	—	—	PUNCT
inlawrev-2815	928	1	*	*	PUNCT
inlawrev-2815	928	2	*	*	PUNCT
inlawrev-2815	929	1	[	[	X
inlawrev-2815	929	2	e]lectrical	e]lectrical	ADJ
inlawrev-2815	929	3	distribution	distribution	NOUN
inlawrev-2815	929	4	system	system	NOUN
inlawrev-2815	929	5	,	,	PUNCT
inlawrev-2815	929	6	including	include	VERB
inlawrev-2815	929	7	generators	generator	NOUN
inlawrev-2815	929	8	,	,	PUNCT
inlawrev-2815	929	9	transformers	transformer	NOUN
inlawrev-2815	929	10	,	,	PUNCT
inlawrev-2815	929	11	electrical	electrical	ADJ
inlawrev-2815	929	12	switchgear	switchgear	NOUN
inlawrev-2815	929	13	,	,	PUNCT
inlawrev-2815	929	14	cables	cable	NOUN
inlawrev-2815	929	15	inside	inside	ADP
inlawrev-2815	929	16	or	or	CCONJ
inlawrev-2815	929	17	outside	outside	ADP
inlawrev-2815	929	18	the	the	DET
inlawrev-2815	929	19	plant	plant	NOUN
inlawrev-2815	929	20	,	,	PUNCT
inlawrev-2815	929	21	and	and	CCONJ
inlawrev-2815	929	22	related	related	ADJ
inlawrev-2815	929	23	equipment	equipment	NOUN
inlawrev-2815	929	24	used	use	VERB
inlawrev-2815	929	25	to	to	PART
inlawrev-2815	929	26	produce	produce	VERB
inlawrev-2815	929	27	and/or	and/or	CCONJ
inlawrev-2815	929	28	supply	supply	VERB
inlawrev-2815	929	29	electricity	electricity	NOUN
inlawrev-2815	929	30	to	to	PART
inlawrev-2815	929	31	exempt	exempt	VERB
inlawrev-2815	929	32	manufacturing	manufacturing	NOUN
inlawrev-2815	929	33	equipment	equipment	NOUN
inlawrev-2815	929	34	;	;	PUNCT
inlawrev-2815	929	35	"	"	PUNCT
inlawrev-2815	929	36	^^^	^^^	X
inlawrev-2815	929	37	—	—	PUNCT
inlawrev-2815	929	38	"	"	PUNCT
inlawrev-2815	929	39	[	[	X
inlawrev-2815	929	40	a	a	X
inlawrev-2815	929	41	]	]	X
inlawrev-2815	929	42	workbench	workbench	NOUN
inlawrev-2815	929	43	used	use	VERB
inlawrev-2815	929	44	in	in	ADP
inlawrev-2815	929	45	conjunction	conjunction	NOUN
inlawrev-2815	929	46	with	with	ADP
inlawrev-2815	929	47	a	a	DET
inlawrev-2815	929	48	work	work	NOUN
inlawrev-2815	929	49	station	station	NOUN
inlawrev-2815	929	50	or	or	CCONJ
inlawrev-2815	929	51	which	which	PRON
inlawrev-2815	929	52	supports	support	VERB
inlawrev-2815	929	53	production	production	NOUN
inlawrev-2815	929	54	machinery	machinery	NOUN
inlawrev-2815	929	55	;	;	PUNCT
inlawrev-2815	929	56	"	"	PUNCT
inlawrev-2815	929	57	''	''	PUNCT
inlawrev-2815	929	58	^	^	NOUN
inlawrev-2815	929	59	'	'	X
inlawrev-2815	929	60	*	*	PUNCT
inlawrev-2815	929	61	—	—	PUNCT
inlawrev-2815	930	1	*	*	PUNCT
inlawrev-2815	930	2	*	*	PUNCT
inlawrev-2815	931	1	[	[	X
inlawrev-2815	931	2	s]afety	s]afety	NUM
inlawrev-2815	931	3	clothing	clothing	NOUN
inlawrev-2815	931	4	or	or	CCONJ
inlawrev-2815	931	5	equipment	equipment	NOUN
inlawrev-2815	931	6	which	which	PRON
inlawrev-2815	931	7	is	be	AUX
inlawrev-2815	931	8	required	require	VERB
inlawrev-2815	931	9	to	to	PART
inlawrev-2815	931	10	allow	allow	VERB
inlawrev-2815	931	11	a	a	DET
inlawrev-2815	931	12	worker	worker	NOUN
inlawrev-2815	931	13	to	to	PART
inlawrev-2815	931	14	participate	participate	VERB
inlawrev-2815	931	15	in	in	ADP
inlawrev-2815	931	16	the	the	DET
inlawrev-2815	931	17	production	production	NOUN
inlawrev-2815	931	18	process	process	NOUN
inlawrev-2815	931	19	;	;	PUNCT
inlawrev-2815	931	20	"	"	PUNCT
inlawrev-2815	931	21	'	'	PUNCT
inlawrev-2815	931	22	^^	^^	PUNCT
inlawrev-2815	931	23	—	—	PUNCT
inlawrev-2815	931	24	'	'	PUNCT
inlawrev-2815	931	25	*	*	PUNCT
inlawrev-2815	931	26	[	[	X
inlawrev-2815	931	27	a]n	a]n	ADJ
inlawrev-2815	931	28	automated	automate	VERB
inlawrev-2815	931	29	scale	scale	NOUN
inlawrev-2815	931	30	process	process	NOUN
inlawrev-2815	931	31	which	which	PRON
inlawrev-2815	931	32	measures	measure	VERB
inlawrev-2815	931	33	quantities	quantity	NOUN
inlawrev-2815	931	34	of	of	ADP
inlawrev-2815	931	35	raw	raw	ADJ
inlawrev-2815	931	36	aluminum	aluminum	NOUN
inlawrev-2815	931	37	for	for	ADP
inlawrev-2815	931	38	use	use	NOUN
inlawrev-2815	931	39	in	in	ADP
inlawrev-2815	931	40	the	the	DET
inlawrev-2815	931	41	next	next	ADJ
inlawrev-2815	931	42	production	production	NOUN
inlawrev-2815	931	43	step	step	NOUN
inlawrev-2815	931	44	of	of	ADP
inlawrev-2815	931	45	the	the	DET
inlawrev-2815	931	46	casting	cast	VERB
inlawrev-2815	931	47	process	process	NOUN
inlawrev-2815	931	48	in	in	ADP
inlawrev-2815	931	49	the	the	DET
inlawrev-2815	931	50	foundry	foundry	NOUN
inlawrev-2815	931	51	;	;	PUNCT
inlawrev-2815	931	52	"	"	PUNCT
inlawrev-2815	931	53	'	'	PUNCT
inlawrev-2815	931	54	^^	^^	PUNCT
inlawrev-2815	931	55	—	—	PUNCT
inlawrev-2815	931	56	"	"	PUNCT
inlawrev-2815	931	57	[	[	X
inlawrev-2815	931	58	plumping	plumping	NOUN
inlawrev-2815	931	59	and	and	CCONJ
inlawrev-2815	931	60	filtering	filter	VERB
inlawrev-2815	931	61	equipment	equipment	NOUN
inlawrev-2815	931	62	and	and	CCONJ
inlawrev-2815	931	63	related	related	ADJ
inlawrev-2815	931	64	tanks	tank	NOUN
inlawrev-2815	931	65	and	and	CCONJ
inlawrev-2815	931	66	tubing	tubing	NOUN
inlawrev-2815	931	67	used	use	VERB
inlawrev-2815	931	68	to	to	PART
inlawrev-2815	931	69	supply	supply	VERB
inlawrev-2815	931	70	lubricating	lubricating	NOUN
inlawrev-2815	931	71	and	and	CCONJ
inlawrev-2815	931	72	coolant	coolant	NOUN
inlawrev-2815	931	73	fluids	fluid	NOUN
inlawrev-2815	931	74	to	to	PART
inlawrev-2815	931	75	exempt	exempt	VERB
inlawrev-2815	931	76	drilling	drilling	NOUN
inlawrev-2815	931	77	and	and	CCONJ
inlawrev-2815	931	78	cutting	cut	VERB
inlawrev-2815	931	79	machinery	machinery	NOUN
inlawrev-2815	931	80	.	.	PUNCT
inlawrev-2815	932	1	"'^	"'^	X
inlawrev-2815	932	2	''	''	PUNCT
inlawrev-2815	932	3	this	this	DET
inlawrev-2815	932	4	short	short	ADJ
inlawrev-2815	932	5	list	list	NOUN
inlawrev-2815	932	6	of	of	ADP
inlawrev-2815	932	7	examples	example	NOUN
inlawrev-2815	932	8	demonstrates	demonstrate	VERB
inlawrev-2815	932	9	the	the	DET
inlawrev-2815	932	10	fundamental	fundamental	ADJ
inlawrev-2815	932	11	change	change	NOUN
inlawrev-2815	932	12	wrought	work	VERB
inlawrev-2815	932	13	by	by	ADP
inlawrev-2815	932	14	the	the	DET
inlawrev-2815	932	15	new	new	ADJ
inlawrev-2815	932	16	regulations	regulation	NOUN
inlawrev-2815	932	17	.	.	PUNCT
inlawrev-2815	933	1	none	none	NOUN
inlawrev-2815	933	2	of	of	ADP
inlawrev-2815	933	3	the	the	DET
inlawrev-2815	933	4	former	former	ADJ
inlawrev-2815	933	5	cited	cite	VERB
inlawrev-2815	933	6	equipment	equipment	NOUN
inlawrev-2815	933	7	would	would	AUX
inlawrev-2815	933	8	have	have	AUX
inlawrev-2815	933	9	been	be	AUX
inlawrev-2815	933	10	exempt	exempt	ADJ
inlawrev-2815	933	11	under	under	ADP
inlawrev-2815	933	12	the	the	DET
inlawrev-2815	933	13	former	former	ADJ
inlawrev-2815	933	14	"	"	PUNCT
inlawrev-2815	933	15	positive	positive	ADJ
inlawrev-2815	933	16	effect	effect	NOUN
inlawrev-2815	933	17	"	"	PUNCT
inlawrev-2815	933	18	and	and	CCONJ
inlawrev-2815	933	19	"	"	PUNCT
inlawrev-2815	933	20	causal	causal	ADJ
inlawrev-2815	933	21	relationship	relationship	NOUN
inlawrev-2815	933	22	"	"	PUNCT
inlawrev-2815	933	23	interpretation	interpretation	NOUN
inlawrev-2815	933	24	urged	urge	VERB
inlawrev-2815	933	25	by	by	ADP
inlawrev-2815	933	26	the	the	DET
inlawrev-2815	933	27	department	department	NOUN
inlawrev-2815	933	28	in	in	ADP
inlawrev-2815	933	29	prior	prior	ADJ
inlawrev-2815	933	30	years	year	NOUN
inlawrev-2815	933	31	.	.	PUNCT
inlawrev-2815	934	1	with	with	ADP
inlawrev-2815	934	2	the	the	DET
inlawrev-2815	934	3	adoption	adoption	NOUN
inlawrev-2815	934	4	of	of	ADP
inlawrev-2815	934	5	the	the	DET
inlawrev-2815	934	6	new	new	ADJ
inlawrev-2815	934	7	regulations	regulation	NOUN
inlawrev-2815	934	8	,	,	PUNCT
inlawrev-2815	934	9	indiana	indiana	PROPN
inlawrev-2815	934	10	has	have	AUX
inlawrev-2815	934	11	joined	join	VERB
inlawrev-2815	934	12	the	the	DET
inlawrev-2815	934	13	majority	majority	NOUN
inlawrev-2815	934	14	of	of	ADP
inlawrev-2815	934	15	states	state	NOUN
inlawrev-2815	934	16	in	in	ADP
inlawrev-2815	934	17	accepting	accept	VERB
inlawrev-2815	934	18	the	the	DET
inlawrev-2815	934	19	"	"	PUNCT
inlawrev-2815	934	20	integrated	integrated	ADJ
inlawrev-2815	934	21	plant	plant	NOUN
inlawrev-2815	934	22	"	"	PUNCT
inlawrev-2815	934	23	doctrine	doctrine	NOUN
inlawrev-2815	934	24	as	as	ADP
inlawrev-2815	934	25	the	the	DET
inlawrev-2815	934	26	controlling	control	VERB
inlawrev-2815	934	27	principle	principle	NOUN
inlawrev-2815	934	28	under	under	ADP
inlawrev-2815	934	29	which	which	PRON
inlawrev-2815	934	30	the	the	DET
inlawrev-2815	934	31	manufacturing	manufacturing	NOUN
inlawrev-2815	934	32	exemption	exemption	NOUN
inlawrev-2815	934	33	will	will	AUX
inlawrev-2815	934	34	be	be	AUX
inlawrev-2815	934	35	construed	construe	VERB
inlawrev-2815	934	36	.	.	PUNCT
inlawrev-2815	935	1	while	while	SCONJ
inlawrev-2815	935	2	the	the	DET
inlawrev-2815	935	3	new	new	ADJ
inlawrev-2815	935	4	test	test	NOUN
inlawrev-2815	935	5	will	will	AUX
inlawrev-2815	935	6	not	not	PART
inlawrev-2815	935	7	resolve	resolve	VERB
inlawrev-2815	935	8	all	all	DET
inlawrev-2815	935	9	potential	potential	ADJ
inlawrev-2815	935	10	issues	issue	NOUN
inlawrev-2815	935	11	which	which	PRON
inlawrev-2815	935	12	may	may	AUX
inlawrev-2815	935	13	arise	arise	VERB
inlawrev-2815	935	14	from	from	ADP
inlawrev-2815	935	15	the	the	DET
inlawrev-2815	935	16	myriad	myriad	ADJ
inlawrev-2815	935	17	variations	variation	NOUN
inlawrev-2815	935	18	of	of	ADP
inlawrev-2815	935	19	the	the	DET
inlawrev-2815	935	20	production	production	NOUN
inlawrev-2815	935	21	process	process	NOUN
inlawrev-2815	935	22	,	,	PUNCT
inlawrev-2815	935	23	it	it	PRON
inlawrev-2815	935	24	at	at	ADV
inlawrev-2815	935	25	least	least	ADJ
inlawrev-2815	935	26	provides	provide	VERB
inlawrev-2815	935	27	a	a	DET
inlawrev-2815	935	28	sound	sound	ADJ
inlawrev-2815	935	29	conceptual	conceptual	ADJ
inlawrev-2815	935	30	basis	basis	NOUN
inlawrev-2815	935	31	upon	upon	SCONJ
inlawrev-2815	935	32	which	which	PRON
inlawrev-2815	935	33	controversies	controversy	NOUN
inlawrev-2815	935	34	will	will	AUX
inlawrev-2815	935	35	be	be	AUX
inlawrev-2815	935	36	decided	decide	VERB
inlawrev-2815	935	37	.	.	PUNCT
inlawrev-2815	936	1	172	172	X
inlawrev-2815	936	2	.	.	PUNCT
inlawrev-2815	937	1	i	i	PRON
inlawrev-2815	937	2	d.	d.	PROPN
inlawrev-2815	937	3	r.	r.	PROPN
inlawrev-2815	937	4	2.2	2.2	NUM
inlawrev-2815	937	5	-	-	SYM
inlawrev-2815	937	6	5	5	NUM
inlawrev-2815	937	7	-	-	PUNCT
inlawrev-2815	937	8	8(c)(2)(a	8(c)(2)(a	NUM
inlawrev-2815	937	9	)	)	PUNCT
inlawrev-2815	937	10	.	.	PUNCT
inlawrev-2815	938	1	cf	cf	X
inlawrev-2815	938	2	.	.	PUNCT
inlawrev-2815	939	1	rev	rev	PROPN
inlawrev-2815	939	2	.	.	PUNCT
inlawrev-2815	940	1	rul	rul	NOUN
inlawrev-2815	940	2	.	.	PUNCT
inlawrev-2815	941	1	84	84	NUM
inlawrev-2815	941	2	-	-	SYM
inlawrev-2815	941	3	6671	6671	NUM
inlawrev-2815	941	4	-	-	PUNCT
inlawrev-2815	941	5	st	st	PROPN
inlawrev-2815	941	6	(	(	PUNCT
inlawrev-2815	941	7	1984	1984	NUM
inlawrev-2815	941	8	)	)	PUNCT
inlawrev-2815	941	9	,	,	PUNCT
inlawrev-2815	941	10	8	8	NUM
inlawrev-2815	941	11	ind	ind	NOUN
inlawrev-2815	941	12	.	.	PUNCT
inlawrev-2815	942	1	reg	reg	NOUN
inlawrev-2815	942	2	.	.	PUNCT
inlawrev-2815	943	1	950	950	NUM
inlawrev-2815	943	2	(	(	PUNCT
inlawrev-2815	943	3	1985	1985	NUM
inlawrev-2815	943	4	)	)	PUNCT
inlawrev-2815	943	5	(	(	PUNCT
inlawrev-2815	943	6	"	"	PUNCT
inlawrev-2815	943	7	the	the	DET
inlawrev-2815	943	8	air	air	NOUN
inlawrev-2815	943	9	compressor	compressor	NOUN
inlawrev-2815	943	10	does	do	AUX
inlawrev-2815	943	11	not	not	PART
inlawrev-2815	943	12	directly	directly	ADV
inlawrev-2815	943	13	,	,	PUNCT
inlawrev-2815	943	14	immediately	immediately	ADV
inlawrev-2815	943	15	effect	effect	VERB
inlawrev-2815	943	16	the	the	DET
inlawrev-2815	943	17	product	product	NOUN
inlawrev-2815	943	18	,	,	PUNCT
inlawrev-2815	943	19	but	but	CCONJ
inlawrev-2815	943	20	directly	directly	ADV
inlawrev-2815	943	21	,	,	PUNCT
inlawrev-2815	943	22	immediately	immediately	ADV
inlawrev-2815	943	23	effects	effect	NOUN
inlawrev-2815	943	24	[	[	X
inlawrev-2815	943	25	sic	sic	ADJ
inlawrev-2815	943	26	]	]	PUNCT
inlawrev-2815	943	27	air	air	NOUN
inlawrev-2815	943	28	and	and	CCONJ
inlawrev-2815	943	29	production	production	NOUN
inlawrev-2815	943	30	machines	machine	NOUN
inlawrev-2815	943	31	.	.	PUNCT
inlawrev-2815	943	32	"	"	PUNCT
inlawrev-2815	943	33	)	)	PUNCT
inlawrev-2815	943	34	.	.	PUNCT
inlawrev-2815	944	1	173	173	NUM
inlawrev-2815	944	2	.	.	PUNCT
inlawrev-2815	944	3	ind	ind	PROPN
inlawrev-2815	944	4	.	.	PUNCT
inlawrev-2815	945	1	admin	admin	PROPN
inlawrev-2815	945	2	.	.	PUNCT
inlawrev-2815	946	1	code	code	PROPN
inlawrev-2815	946	2	tit	tit	PROPN
inlawrev-2815	946	3	.	.	PUNCT
inlawrev-2815	947	1	45	45	NUM
inlawrev-2815	947	2	,	,	PUNCT
inlawrev-2815	947	3	r.	r.	NOUN
inlawrev-2815	947	4	2.2	2.2	NUM
inlawrev-2815	947	5	-	-	SYM
inlawrev-2815	947	6	5	5	NUM
inlawrev-2815	947	7	-	-	PUNCT
inlawrev-2815	947	8	8(c)(7)(b	8(c)(7)(b	NUM
inlawrev-2815	947	9	)	)	PUNCT
inlawrev-2815	947	10	(	(	PUNCT
inlawrev-2815	947	11	1988	1988	NUM
inlawrev-2815	947	12	)	)	PUNCT
inlawrev-2815	947	13	.	.	PUNCT
inlawrev-2815	948	1	cf	cf	X
inlawrev-2815	948	2	.	.	PUNCT
inlawrev-2815	949	1	rev	rev	PROPN
inlawrev-2815	949	2	.	.	PUNCT
inlawrev-2815	950	1	rul	rul	PROPN
inlawrev-2815	950	2	.	.	PUNCT
inlawrev-2815	951	1	83	83	NUM
inlawrev-2815	951	2	-	-	PUNCT
inlawrev-2815	951	3	5988st	5988st	ADJ
inlawrev-2815	951	4	(	(	PUNCT
inlawrev-2815	951	5	1984	1984	NUM
inlawrev-2815	951	6	)	)	PUNCT
inlawrev-2815	951	7	,	,	PUNCT
inlawrev-2815	951	8	8	8	NUM
inlawrev-2815	951	9	ind	ind	NOUN
inlawrev-2815	951	10	.	.	PUNCT
inlawrev-2815	952	1	reg	reg	NOUN
inlawrev-2815	952	2	.	.	PUNCT
inlawrev-2815	953	1	949	949	NUM
inlawrev-2815	953	2	-	-	SYM
inlawrev-2815	953	3	50	50	NUM
inlawrev-2815	953	4	(	(	PUNCT
inlawrev-2815	953	5	1985	1985	NUM
inlawrev-2815	953	6	)	)	PUNCT
inlawrev-2815	953	7	(	(	PUNCT
inlawrev-2815	953	8	all	all	DET
inlawrev-2815	953	9	electrical	electrical	ADJ
inlawrev-2815	953	10	equipment	equipment	NOUN
inlawrev-2815	953	11	existing	exist	VERB
inlawrev-2815	953	12	before	before	ADP
inlawrev-2815	953	13	the	the	DET
inlawrev-2815	953	14	final	final	ADJ
inlawrev-2815	953	15	control	control	NOUN
inlawrev-2815	953	16	switch	switch	NOUN
inlawrev-2815	953	17	of	of	ADP
inlawrev-2815	953	18	an	an	DET
inlawrev-2815	953	19	exempt	exempt	ADJ
inlawrev-2815	953	20	machine	machine	NOUN
inlawrev-2815	953	21	is	be	AUX
inlawrev-2815	953	22	taxable	taxable	ADJ
inlawrev-2815	953	23	)	)	PUNCT
inlawrev-2815	953	24	.	.	PUNCT
inlawrev-2815	954	1	174	174	NUM
inlawrev-2815	954	2	.	.	PUNCT
inlawrev-2815	955	1	ind	ind	PROPN
inlawrev-2815	955	2	.	.	PUNCT
inlawrev-2815	956	1	admin	admin	PROPN
inlawrev-2815	956	2	.	.	PUNCT
inlawrev-2815	957	1	code	code	PROPN
inlawrev-2815	957	2	tit	tit	PROPN
inlawrev-2815	957	3	.	.	PUNCT
inlawrev-2815	958	1	45	45	NUM
inlawrev-2815	958	2	,	,	PUNCT
inlawrev-2815	958	3	r.	r.	NOUN
inlawrev-2815	958	4	2.2	2.2	NUM
inlawrev-2815	958	5	-	-	SYM
inlawrev-2815	958	6	5	5	NUM
inlawrev-2815	958	7	-	-	PUNCT
inlawrev-2815	958	8	8(c)(2)(e	8(c)(2)(e	NUM
inlawrev-2815	958	9	)	)	PUNCT
inlawrev-2815	958	10	(	(	PUNCT
inlawrev-2815	958	11	1988	1988	NUM
inlawrev-2815	958	12	)	)	PUNCT
inlawrev-2815	958	13	.	.	PUNCT
inlawrev-2815	959	1	cf	cf	X
inlawrev-2815	959	2	.	.	PUNCT
inlawrev-2815	960	1	rev	rev	PROPN
inlawrev-2815	960	2	.	.	PUNCT
inlawrev-2815	961	1	rul	rul	PROPN
inlawrev-2815	961	2	.	.	PUNCT
inlawrev-2815	962	1	83	83	NUM
inlawrev-2815	962	2	-	-	PUNCT
inlawrev-2815	962	3	6091st	6091st	NOUN
inlawrev-2815	962	4	(	(	PUNCT
inlawrev-2815	962	5	1984	1984	NUM
inlawrev-2815	962	6	)	)	PUNCT
inlawrev-2815	962	7	,	,	PUNCT
inlawrev-2815	962	8	8	8	NUM
inlawrev-2815	962	9	ind	ind	NOUN
inlawrev-2815	962	10	.	.	PUNCT
inlawrev-2815	963	1	reg	reg	NOUN
inlawrev-2815	963	2	.	.	PUNCT
inlawrev-2815	964	1	944	944	NUM
inlawrev-2815	964	2	(	(	PUNCT
inlawrev-2815	964	3	1984	1984	NUM
inlawrev-2815	964	4	)	)	PUNCT
inlawrev-2815	964	5	(	(	PUNCT
inlawrev-2815	964	6	work	work	NOUN
inlawrev-2815	964	7	benches	bench	VERB
inlawrev-2815	964	8	taxable	taxable	ADJ
inlawrev-2815	964	9	)	)	PUNCT
inlawrev-2815	964	10	.	.	PUNCT
inlawrev-2815	965	1	175	175	NUM
inlawrev-2815	965	2	.	.	PUNCT
inlawrev-2815	966	1	ind	ind	PROPN
inlawrev-2815	966	2	.	.	PUNCT
inlawrev-2815	967	1	admin	admin	PROPN
inlawrev-2815	967	2	.	.	PUNCT
inlawrev-2815	968	1	code	code	PROPN
inlawrev-2815	968	2	tit	tit	PROPN
inlawrev-2815	968	3	.	.	PUNCT
inlawrev-2815	969	1	45	45	NUM
inlawrev-2815	969	2	,	,	PUNCT
inlawrev-2815	969	3	r.	r.	NOUN
inlawrev-2815	969	4	2.2	2.2	NUM
inlawrev-2815	969	5	-	-	SYM
inlawrev-2815	969	6	5	5	NUM
inlawrev-2815	969	7	-	-	PUNCT
inlawrev-2815	969	8	8(c)(2)(f	8(c)(2)(f	NUM
inlawrev-2815	969	9	)	)	PUNCT
inlawrev-2815	969	10	(	(	PUNCT
inlawrev-2815	969	11	1988	1988	NUM
inlawrev-2815	969	12	)	)	PUNCT
inlawrev-2815	969	13	.	.	PUNCT
inlawrev-2815	970	1	cf	cf	X
inlawrev-2815	970	2	.	.	PUNCT
inlawrev-2815	971	1	rev	rev	PROPN
inlawrev-2815	971	2	.	.	PUNCT
inlawrev-2815	972	1	rul	rul	PROPN
inlawrev-2815	972	2	.	.	PUNCT
inlawrev-2815	973	1	83	83	NUM
inlawrev-2815	973	2	-	-	PUNCT
inlawrev-2815	973	3	6091st	6091st	NOUN
inlawrev-2815	973	4	(	(	PUNCT
inlawrev-2815	973	5	1984	1984	NUM
inlawrev-2815	973	6	)	)	PUNCT
inlawrev-2815	973	7	,	,	PUNCT
inlawrev-2815	973	8	8	8	NUM
inlawrev-2815	973	9	ind	ind	NOUN
inlawrev-2815	973	10	.	.	PUNCT
inlawrev-2815	974	1	reg	reg	NOUN
inlawrev-2815	974	2	.	.	PUNCT
inlawrev-2815	975	1	944	944	NUM
inlawrev-2815	975	2	(	(	PUNCT
inlawrev-2815	975	3	1985	1985	NUM
inlawrev-2815	975	4	)	)	PUNCT
inlawrev-2815	975	5	(	(	PUNCT
inlawrev-2815	975	6	work	work	NOUN
inlawrev-2815	975	7	gloves	glove	NOUN
inlawrev-2815	975	8	necessary	necessary	ADJ
inlawrev-2815	975	9	to	to	PART
inlawrev-2815	975	10	avoid	avoid	VERB
inlawrev-2815	975	11	burns	burn	NOUN
inlawrev-2815	975	12	and	and	CCONJ
inlawrev-2815	975	13	cuts	cut	NOUN
inlawrev-2815	975	14	are	be	AUX
inlawrev-2815	975	15	not	not	PART
inlawrev-2815	975	16	exempt	exempt	ADJ
inlawrev-2815	975	17	)	)	PUNCT
inlawrev-2815	975	18	.	.	PUNCT
inlawrev-2815	976	1	176	176	NUM
inlawrev-2815	976	2	.	.	PUNCT
inlawrev-2815	977	1	ind	ind	PROPN
inlawrev-2815	977	2	.	.	PUNCT
inlawrev-2815	978	1	admin	admin	PROPN
inlawrev-2815	978	2	.	.	PUNCT
inlawrev-2815	979	1	code	code	PROPN
inlawrev-2815	979	2	tit	tit	PROPN
inlawrev-2815	979	3	.	.	PUNCT
inlawrev-2815	980	1	45	45	NUM
inlawrev-2815	980	2	,	,	PUNCT
inlawrev-2815	980	3	r.	r.	NOUN
inlawrev-2815	980	4	2.2	2.2	NUM
inlawrev-2815	980	5	-	-	SYM
inlawrev-2815	980	6	5	5	NUM
inlawrev-2815	980	7	-	-	PUNCT
inlawrev-2815	980	8	8(c)(2)(g	8(c)(2)(g	NOUN
inlawrev-2815	980	9	)	)	PUNCT
inlawrev-2815	980	10	(	(	PUNCT
inlawrev-2815	980	11	1988	1988	NUM
inlawrev-2815	980	12	)	)	PUNCT
inlawrev-2815	980	13	.	.	PUNCT
inlawrev-2815	981	1	cf	cf	X
inlawrev-2815	981	2	.	.	PUNCT
inlawrev-2815	982	1	rev	rev	PROPN
inlawrev-2815	982	2	.	.	PUNCT
inlawrev-2815	983	1	rul	rul	PROPN
inlawrev-2815	983	2	.	.	PUNCT
inlawrev-2815	983	3	83	83	NUM
inlawrev-2815	983	4	-	-	PUNCT
inlawrev-2815	983	5	5899st	5899st	ADJ
inlawrev-2815	983	6	(	(	PUNCT
inlawrev-2815	983	7	1984	1984	NUM
inlawrev-2815	983	8	)	)	PUNCT
inlawrev-2815	983	9	,	,	PUNCT
inlawrev-2815	983	10	8	8	NUM
inlawrev-2815	983	11	ind	ind	NOUN
inlawrev-2815	983	12	.	.	PUNCT
inlawrev-2815	984	1	reg	reg	NOUN
inlawrev-2815	984	2	.	.	PROPN
inlawrev-2815	985	1	947	947	NUM
inlawrev-2815	985	2	(	(	PUNCT
inlawrev-2815	985	3	1985	1985	NUM
inlawrev-2815	985	4	)	)	PUNCT
inlawrev-2815	985	5	(	(	PUNCT
inlawrev-2815	985	6	weighing	weigh	VERB
inlawrev-2815	985	7	is	be	AUX
inlawrev-2815	985	8	a	a	DET
inlawrev-2815	985	9	pre	pre	ADJ
inlawrev-2815	985	10	-	-	ADJ
inlawrev-2815	985	11	production	production	ADJ
inlawrev-2815	985	12	activity	activity	NOUN
inlawrev-2815	985	13	and	and	CCONJ
inlawrev-2815	985	14	,	,	PUNCT
inlawrev-2815	985	15	therefore	therefore	ADV
inlawrev-2815	985	16	,	,	PUNCT
inlawrev-2815	985	17	taxable	taxable	ADJ
inlawrev-2815	985	18	)	)	PUNCT
inlawrev-2815	985	19	.	.	PUNCT
inlawrev-2815	986	1	177	177	NUM
inlawrev-2815	986	2	.	.	PUNCT
inlawrev-2815	987	1	ind	ind	NOUN
inlawrev-2815	987	2	.	.	PUNCT
inlawrev-2815	988	1	admin	admin	PROPN
inlawrev-2815	988	2	.	.	PUNCT
inlawrev-2815	989	1	code	code	PROPN
inlawrev-2815	989	2	tit	tit	PROPN
inlawrev-2815	989	3	.	.	PUNCT
inlawrev-2815	990	1	45	45	NUM
inlawrev-2815	990	2	,	,	PUNCT
inlawrev-2815	990	3	r.	r.	NOUN
inlawrev-2815	990	4	2.2	2.2	NUM
inlawrev-2815	990	5	-	-	SYM
inlawrev-2815	990	6	5	5	NUM
inlawrev-2815	990	7	-	-	PUNCT
inlawrev-2815	990	8	8(c)(3)(a	8(c)(3)(a	NUM
inlawrev-2815	990	9	)	)	PUNCT
inlawrev-2815	990	10	(	(	PUNCT
inlawrev-2815	990	11	1988	1988	NUM
inlawrev-2815	990	12	)	)	PUNCT
inlawrev-2815	990	13	.	.	PUNCT
inlawrev-2815	991	1	cf	cf	X
inlawrev-2815	991	2	.	.	PUNCT
inlawrev-2815	992	1	rev	rev	PROPN
inlawrev-2815	992	2	.	.	PUNCT
inlawrev-2815	993	1	rul	rul	NOUN
inlawrev-2815	993	2	.	.	PUNCT
inlawrev-2815	994	1	84	84	NUM
inlawrev-2815	994	2	-	-	PUNCT
inlawrev-2815	994	3	6953st	6953st	ADJ
inlawrev-2815	994	4	(	(	PUNCT
inlawrev-2815	994	5	1985	1985	NUM
inlawrev-2815	994	6	)	)	PUNCT
inlawrev-2815	994	7	,	,	PUNCT
inlawrev-2815	994	8	10	10	NUM
inlawrev-2815	994	9	ind	ind	NOUN
inlawrev-2815	994	10	.	.	PUNCT
inlawrev-2815	995	1	reg	reg	NOUN
inlawrev-2815	995	2	.	.	PUNCT
inlawrev-2815	996	1	960	960	NUM
inlawrev-2815	996	2	(	(	PUNCT
inlawrev-2815	996	3	1987	1987	NUM
inlawrev-2815	996	4	)	)	PUNCT
inlawrev-2815	996	5	(	(	PUNCT
inlawrev-2815	996	6	such	such	ADJ
inlawrev-2815	996	7	items	item	NOUN
inlawrev-2815	996	8	are	be	AUX
inlawrev-2815	996	9	taxable	taxable	ADJ
inlawrev-2815	996	10	as	as	ADP
inlawrev-2815	996	11	not	not	PART
inlawrev-2815	996	12	having	have	VERB
inlawrev-2815	996	13	a	a	DET
inlawrev-2815	996	14	direct	direct	ADJ
inlawrev-2815	996	15	effect	effect	NOUN
inlawrev-2815	996	16	on	on	ADP
inlawrev-2815	996	17	product	product	NOUN
inlawrev-2815	996	18	)	)	PUNCT
inlawrev-2815	996	19	.	.	PUNCT
inlawrev-2815	997	1	476	476	NUM
inlawrev-2815	997	2	indiana	indiana	PROPN
inlawrev-2815	997	3	law	law	PROPN
inlawrev-2815	997	4	review	review	NOUN
inlawrev-2815	997	5	[	[	X
inlawrev-2815	997	6	vol	vol	NOUN
inlawrev-2815	997	7	.	.	PUNCT
inlawrev-2815	997	8	22:449	22:449	NUM
inlawrev-2815	997	9	iv	iv	PROPN
inlawrev-2815	997	10	.	.	PUNCT
inlawrev-2815	997	11	death	death	NOUN
inlawrev-2815	997	12	taxes	taxis	NOUN
inlawrev-2815	997	13	:	:	PUNCT
inlawrev-2815	997	14	the	the	DET
inlawrev-2815	997	15	pearson	pearson	PROPN
inlawrev-2815	997	16	case	case	NOUN
inlawrev-2815	997	17	a	a	DET
inlawrev-2815	997	18	review	review	NOUN
inlawrev-2815	997	19	of	of	ADP
inlawrev-2815	997	20	recent	recent	ADJ
inlawrev-2815	997	21	developments	development	NOUN
inlawrev-2815	997	22	affecting	affect	VERB
inlawrev-2815	997	23	indiana	indiana	PROPN
inlawrev-2815	997	24	tax	tax	NOUN
inlawrev-2815	997	25	policy	policy	NOUN
inlawrev-2815	997	26	would	would	AUX
inlawrev-2815	997	27	be	be	AUX
inlawrev-2815	997	28	incomplete	incomplete	ADJ
inlawrev-2815	997	29	without	without	ADP
inlawrev-2815	997	30	addressing	address	VERB
inlawrev-2815	997	31	the	the	DET
inlawrev-2815	997	32	issue	issue	NOUN
inlawrev-2815	997	33	of	of	ADP
inlawrev-2815	997	34	death	death	NOUN
inlawrev-2815	997	35	taxes	taxis	NOUN
inlawrev-2815	997	36	.	.	PUNCT
inlawrev-2815	998	1	prior	prior	ADV
inlawrev-2815	998	2	to	to	ADP
inlawrev-2815	998	3	an	an	DET
inlawrev-2815	998	4	analysis	analysis	NOUN
inlawrev-2815	998	5	of	of	ADP
inlawrev-2815	998	6	indiana	indiana	PROPN
inlawrev-2815	998	7	department	department	PROPN
inlawrev-2815	998	8	of	of	ADP
inlawrev-2815	998	9	state	state	PROPN
inlawrev-2815	998	10	revenue	revenue	NOUN
inlawrev-2815	998	11	v.	v.	ADP
inlawrev-2815	998	12	estate	estate	NOUN
inlawrev-2815	998	13	of	of	ADP
inlawrev-2815	998	14	pearson	pearson	PROPN
inlawrev-2815	998	15	,	,	PUNCT
inlawrev-2815	998	16	^'^^	^'^^	NUM
inlawrev-2815	998	17	and	and	CCONJ
inlawrev-2815	998	18	overview	overview	NOUN
inlawrev-2815	998	19	of	of	ADP
inlawrev-2815	998	20	the	the	DET
inlawrev-2815	998	21	statutory	statutory	ADJ
inlawrev-2815	998	22	scheme	scheme	NOUN
inlawrev-2815	998	23	of	of	ADP
inlawrev-2815	998	24	indiana	indiana	PROPN
inlawrev-2815	998	25	's	's	PART
inlawrev-2815	998	26	inheritance	inheritance	NOUN
inlawrev-2815	998	27	and	and	CCONJ
inlawrev-2815	998	28	estate	estate	NOUN
inlawrev-2815	998	29	taxes	taxis	NOUN
inlawrev-2815	998	30	is	be	AUX
inlawrev-2815	998	31	essential	essential	ADJ
inlawrev-2815	998	32	.	.	PUNCT
inlawrev-2815	999	1	although	although	SCONJ
inlawrev-2815	999	2	the	the	DET
inlawrev-2815	999	3	court	court	NOUN
inlawrev-2815	999	4	of	of	ADP
inlawrev-2815	999	5	appeals	appeals	PROPN
inlawrev-2815	999	6	decided	decide	VERB
inlawrev-2815	999	7	pearson	pearson	PROPN
inlawrev-2815	999	8	in	in	ADP
inlawrev-2815	999	9	1986	1986	NUM
inlawrev-2815	999	10	,	,	PUNCT
inlawrev-2815	999	11	the	the	DET
inlawrev-2815	999	12	indiana	indiana	PROPN
inlawrev-2815	999	13	supreme	supreme	PROPN
inlawrev-2815	999	14	court	court	PROPN
inlawrev-2815	999	15	adopted	adopt	VERB
inlawrev-2815	999	16	and	and	CCONJ
inlawrev-2815	999	17	affirmed	affirm	VERB
inlawrev-2815	999	18	that	that	DET
inlawrev-2815	999	19	decision	decision	NOUN
inlawrev-2815	999	20	in	in	ADP
inlawrev-2815	999	21	april	april	PROPN
inlawrev-2815	999	22	1988	1988	NUM
inlawrev-2815	999	23	.	.	PUNCT
inlawrev-2815	1000	1	'	'	PUNCT
inlawrev-2815	1000	2	^^	^^	SYM
inlawrev-2815	1000	3	a.	a.	PROPN
inlawrev-2815	1000	4	indiana	indiana	PROPN
inlawrev-2815	1000	5	's	's	PART
inlawrev-2815	1000	6	statutory	statutory	PROPN
inlawrev-2815	1000	7	scheme	scheme	NOUN
inlawrev-2815	1000	8	indiana	indiana	PROPN
inlawrev-2815	1000	9	imposes	impose	VERB
inlawrev-2815	1000	10	death	death	NOUN
inlawrev-2815	1000	11	taxes	taxis	NOUN
inlawrev-2815	1000	12	in	in	ADP
inlawrev-2815	1000	13	two	two	NUM
inlawrev-2815	1000	14	levels	level	NOUN
inlawrev-2815	1000	15	.	.	PUNCT
inlawrev-2815	1001	1	^	^	PUNCT
inlawrev-2815	1001	2	*	*	NOUN
inlawrev-2815	1001	3	°	°	ADP
inlawrev-2815	1001	4	the	the	DET
inlawrev-2815	1001	5	inheritance	inheritance	NOUN
inlawrev-2815	1001	6	tax	tax	NOUN
inlawrev-2815	1001	7	is	be	AUX
inlawrev-2815	1001	8	a	a	DET
inlawrev-2815	1001	9	first	first	ADJ
inlawrev-2815	1001	10	level	level	NOUN
inlawrev-2815	1001	11	tax	tax	NOUN
inlawrev-2815	1001	12	imposed	impose	VERB
inlawrev-2815	1001	13	on	on	ADP
inlawrev-2815	1001	14	transfers	transfer	NOUN
inlawrev-2815	1001	15	of	of	ADP
inlawrev-2815	1001	16	property	property	NOUN
inlawrev-2815	1001	17	interests	interest	NOUN
inlawrev-2815	1001	18	made	make	VERB
inlawrev-2815	1001	19	by	by	ADP
inlawrev-2815	1001	20	a	a	DET
inlawrev-2815	1001	21	decedent	decedent	NOUN
inlawrev-2815	1001	22	at	at	ADP
inlawrev-2815	1001	23	the	the	DET
inlawrev-2815	1001	24	time	time	NOUN
inlawrev-2815	1001	25	of	of	ADP
inlawrev-2815	1001	26	his	his	PRON
inlawrev-2815	1001	27	death	death	NOUN
inlawrev-2815	1001	28	.	.	PUNCT
inlawrev-2815	1002	1	*	*	PUNCT
inlawrev-2815	1002	2	^^	^^	PUNCT
inlawrev-2815	1002	3	the	the	DET
inlawrev-2815	1002	4	inheritance	inheritance	NOUN
inlawrev-2815	1002	5	tax	tax	NOUN
inlawrev-2815	1002	6	on	on	ADP
inlawrev-2815	1002	7	resident	resident	ADJ
inlawrev-2815	1002	8	decedents	decedent	NOUN
inlawrev-2815	1002	9	is	be	AUX
inlawrev-2815	1002	10	based	base	VERB
inlawrev-2815	1002	11	on	on	ADP
inlawrev-2815	1002	12	indiana	indiana	PROPN
inlawrev-2815	1002	13	real	real	ADJ
inlawrev-2815	1002	14	property	property	NOUN
inlawrev-2815	1002	15	,	,	PUNCT
inlawrev-2815	1002	16	personal	personal	ADJ
inlawrev-2815	1002	17	property	property	NOUN
inlawrev-2815	1002	18	not	not	PART
inlawrev-2815	1002	19	having	have	VERB
inlawrev-2815	1002	20	an	an	DET
inlawrev-2815	1002	21	out	out	ADV
inlawrev-2815	1002	22	-	-	PUNCT
inlawrev-2815	1002	23	of	of	ADP
inlawrev-2815	1002	24	-	-	PUNCT
inlawrev-2815	1002	25	state	state	NOUN
inlawrev-2815	1002	26	situs	situs	NOUN
inlawrev-2815	1002	27	,	,	PUNCT
inlawrev-2815	1002	28	and	and	CCONJ
inlawrev-2815	1002	29	all	all	DET
inlawrev-2815	1002	30	intangible	intangible	ADJ
inlawrev-2815	1002	31	property	property	NOUN
inlawrev-2815	1002	32	owned	own	VERB
inlawrev-2815	1002	33	by	by	ADP
inlawrev-2815	1002	34	the	the	DET
inlawrev-2815	1002	35	decedent	decedent	NOUN
inlawrev-2815	1002	36	.	.	PUNCT
inlawrev-2815	1003	1	^^^	^^^	PUNCT
inlawrev-2815	1003	2	a	a	DET
inlawrev-2815	1003	3	nonresident	nonresident	ADJ
inlawrev-2815	1003	4	decedent	decedent	NOUN
inlawrev-2815	1003	5	is	be	AUX
inlawrev-2815	1003	6	taxed	tax	VERB
inlawrev-2815	1003	7	only	only	ADV
inlawrev-2815	1003	8	on	on	ADP
inlawrev-2815	1003	9	his	his	PRON
inlawrev-2815	1003	10	indiana	indiana	NOUN
inlawrev-2815	1003	11	real	real	ADJ
inlawrev-2815	1003	12	estate	estate	NOUN
inlawrev-2815	1003	13	and	and	CCONJ
inlawrev-2815	1003	14	personal	personal	ADJ
inlawrev-2815	1003	15	property	property	NOUN
inlawrev-2815	1003	16	with	with	ADP
inlawrev-2815	1003	17	an	an	DET
inlawrev-2815	1003	18	indiana	indiana	PROPN
inlawrev-2815	1003	19	situs	situs	PROPN
inlawrev-2815	1003	20	.	.	PUNCT
inlawrev-2815	1003	21	'	'	PUNCT
inlawrev-2815	1004	1	"	"	PUNCT
inlawrev-2815	1004	2	the	the	DET
inlawrev-2815	1004	3	inheritance	inheritance	NOUN
inlawrev-2815	1004	4	tax	tax	NOUN
inlawrev-2815	1004	5	is	be	AUX
inlawrev-2815	1004	6	imposed	impose	VERB
inlawrev-2815	1004	7	at	at	ADP
inlawrev-2815	1004	8	graduated	graduate	VERB
inlawrev-2815	1004	9	rates	rate	NOUN
inlawrev-2815	1004	10	based	base	VERB
inlawrev-2815	1004	11	on	on	ADP
inlawrev-2815	1004	12	the	the	DET
inlawrev-2815	1004	13	amount	amount	NOUN
inlawrev-2815	1004	14	of	of	ADP
inlawrev-2815	1004	15	property	property	NOUN
inlawrev-2815	1004	16	transferred	transfer	VERB
inlawrev-2815	1004	17	and	and	CCONJ
inlawrev-2815	1004	18	the	the	DET
inlawrev-2815	1004	19	classification	classification	NOUN
inlawrev-2815	1004	20	of	of	ADP
inlawrev-2815	1004	21	the	the	DET
inlawrev-2815	1004	22	recipient	recipient	NOUN
inlawrev-2815	1004	23	.	.	PUNCT
inlawrev-2815	1005	1	'*"^	'*"^	NOUN
inlawrev-2815	1005	2	this	this	DET
inlawrev-2815	1005	3	tax	tax	NOUN
inlawrev-2815	1005	4	applies	apply	VERB
inlawrev-2815	1005	5	to	to	ADP
inlawrev-2815	1005	6	all	all	DET
inlawrev-2815	1005	7	death	death	NOUN
inlawrev-2815	1005	8	transfers	transfer	NOUN
inlawrev-2815	1005	9	of	of	ADP
inlawrev-2815	1005	10	persons	person	NOUN
inlawrev-2815	1005	11	either	either	CCONJ
inlawrev-2815	1005	12	residing	reside	VERB
inlawrev-2815	1005	13	or	or	CCONJ
inlawrev-2815	1005	14	having	have	VERB
inlawrev-2815	1005	15	property	property	NOUN
inlawrev-2815	1005	16	in	in	ADP
inlawrev-2815	1005	17	indiana	indiana	PROPN
inlawrev-2815	1005	18	.	.	PUNCT
inlawrev-2815	1006	1	^^^	^^^	PUNCT
inlawrev-2815	1006	2	it	it	PRON
inlawrev-2815	1006	3	has	have	VERB
inlawrev-2815	1006	4	no	no	DET
inlawrev-2815	1006	5	connection	connection	NOUN
inlawrev-2815	1006	6	with	with	ADP
inlawrev-2815	1006	7	the	the	DET
inlawrev-2815	1006	8	federal	federal	ADJ
inlawrev-2815	1006	9	estate	estate	NOUN
inlawrev-2815	1006	10	tax	tax	NOUN
inlawrev-2815	1006	11	.	.	PUNCT
inlawrev-2815	1007	1	in	in	ADP
inlawrev-2815	1007	2	contrast	contrast	NOUN
inlawrev-2815	1007	3	to	to	ADP
inlawrev-2815	1007	4	the	the	DET
inlawrev-2815	1007	5	inheritance	inheritance	NOUN
inlawrev-2815	1007	6	tax	tax	NOUN
inlawrev-2815	1007	7	,	,	PUNCT
inlawrev-2815	1007	8	the	the	DET
inlawrev-2815	1007	9	indiana	indiana	PROPN
inlawrev-2815	1007	10	estate	estate	PROPN
inlawrev-2815	1007	11	tax	tax	NOUN
inlawrev-2815	1007	12	is	be	AUX
inlawrev-2815	1007	13	directly	directly	ADV
inlawrev-2815	1007	14	based	base	VERB
inlawrev-2815	1007	15	on	on	ADP
inlawrev-2815	1007	16	provisions	provision	NOUN
inlawrev-2815	1007	17	of	of	ADP
inlawrev-2815	1007	18	federal	federal	ADJ
inlawrev-2815	1007	19	estate	estate	NOUN
inlawrev-2815	1007	20	tax	tax	NOUN
inlawrev-2815	1007	21	law	law	NOUN
inlawrev-2815	1007	22	.	.	PUNCT
inlawrev-2815	1008	1	'*^	'*^	NOUN
inlawrev-2815	1009	1	it	it	PRON
inlawrev-2815	1009	2	is	be	AUX
inlawrev-2815	1009	3	a	a	DET
inlawrev-2815	1009	4	second	second	ADJ
inlawrev-2815	1009	5	level	level	NOUN
inlawrev-2815	1009	6	tax	tax	NOUN
inlawrev-2815	1009	7	designed	design	VERB
inlawrev-2815	1009	8	to	to	PART
inlawrev-2815	1009	9	"	"	PUNCT
inlawrev-2815	1009	10	pick	pick	VERB
inlawrev-2815	1009	11	up	up	ADP
inlawrev-2815	1009	12	"	"	PUNCT
inlawrev-2815	1009	13	unused	unused	ADJ
inlawrev-2815	1009	14	portions	portion	NOUN
inlawrev-2815	1009	15	of	of	ADP
inlawrev-2815	1009	16	the	the	DET
inlawrev-2815	1009	17	federal	federal	ADJ
inlawrev-2815	1009	18	death	death	NOUN
inlawrev-2815	1009	19	tax	tax	NOUN
inlawrev-2815	1009	20	credit	credit	NOUN
inlawrev-2815	1009	21	.	.	PUNCT
inlawrev-2815	1010	1	'	'	PUNCT
inlawrev-2815	1010	2	^^	^^	SYM
inlawrev-2815	1010	3	178	178	NUM
inlawrev-2815	1010	4	.	.	PUNCT
inlawrev-2815	1011	1	498	498	NUM
inlawrev-2815	1011	2	n.e.2d	n.e.2d	NOUN
inlawrev-2815	1011	3	990	990	NUM
inlawrev-2815	1011	4	(	(	PUNCT
inlawrev-2815	1011	5	ind	ind	NOUN
inlawrev-2815	1011	6	.	.	PUNCT
inlawrev-2815	1012	1	ct	ct	PROPN
inlawrev-2815	1012	2	.	.	PUNCT
inlawrev-2815	1013	1	app	app	PROPN
inlawrev-2815	1013	2	.	.	PROPN
inlawrev-2815	1013	3	1986	1986	NUM
inlawrev-2815	1013	4	)	)	PUNCT
inlawrev-2815	1013	5	.	.	PUNCT
inlawrev-2815	1014	1	179	179	NUM
inlawrev-2815	1014	2	.	.	X
inlawrev-2815	1015	1	521	521	NUM
inlawrev-2815	1015	2	n.e.2d	n.e.2d	NOUN
inlawrev-2815	1015	3	350	350	NUM
inlawrev-2815	1015	4	and	and	CCONJ
inlawrev-2815	1015	5	.	.	PUNCT
inlawrev-2815	1015	6	1988	1988	NUM
inlawrev-2815	1015	7	)	)	PUNCT
inlawrev-2815	1015	8	,	,	PUNCT
inlawrev-2815	1015	9	adopting	adopt	VERB
inlawrev-2815	1015	10	and	and	CCONJ
inlawrev-2815	1015	11	aff'g	aff'g	VERB
inlawrev-2815	1015	12	498	498	NUM
inlawrev-2815	1015	13	n.e.2d	n.e.2d	NOUN
inlawrev-2815	1015	14	990	990	NUM
inlawrev-2815	1015	15	(	(	PUNCT
inlawrev-2815	1015	16	ind	ind	NOUN
inlawrev-2815	1015	17	.	.	PUNCT
inlawrev-2815	1016	1	ct	ct	PROPN
inlawrev-2815	1016	2	.	.	PUNCT
inlawrev-2815	1017	1	app	app	PROPN
inlawrev-2815	1017	2	.	.	PROPN
inlawrev-2815	1017	3	1986	1986	NUM
inlawrev-2815	1017	4	)	)	PUNCT
inlawrev-2815	1017	5	.	.	PUNCT
inlawrev-2815	1018	1	180	180	NUM
inlawrev-2815	1018	2	.	.	PUNCT
inlawrev-2815	1019	1	"	"	PUNCT
inlawrev-2815	1019	2	state	state	NOUN
inlawrev-2815	1019	3	death	death	NOUN
inlawrev-2815	1019	4	taxes	taxis	NOUN
inlawrev-2815	1019	5	"	"	PUNCT
inlawrev-2815	1019	6	refers	refer	VERB
inlawrev-2815	1019	7	to	to	ADP
inlawrev-2815	1019	8	all	all	DET
inlawrev-2815	1019	9	taxes	taxis	NOUN
inlawrev-2815	1019	10	imposed	impose	VERB
inlawrev-2815	1019	11	by	by	ADP
inlawrev-2815	1019	12	a	a	DET
inlawrev-2815	1019	13	state	state	NOUN
inlawrev-2815	1019	14	upon	upon	SCONJ
inlawrev-2815	1019	15	death	death	NOUN
inlawrev-2815	1019	16	transfers	transfer	NOUN
inlawrev-2815	1019	17	regardless	regardless	ADV
inlawrev-2815	1019	18	of	of	ADP
inlawrev-2815	1019	19	the	the	DET
inlawrev-2815	1019	20	measure	measure	NOUN
inlawrev-2815	1019	21	of	of	ADP
inlawrev-2815	1019	22	the	the	DET
inlawrev-2815	1019	23	tax	tax	NOUN
inlawrev-2815	1019	24	or	or	CCONJ
inlawrev-2815	1019	25	the	the	DET
inlawrev-2815	1019	26	subject	subject	NOUN
inlawrev-2815	1019	27	upon	upon	SCONJ
inlawrev-2815	1019	28	which	which	PRON
inlawrev-2815	1019	29	it	it	PRON
inlawrev-2815	1019	30	is	be	AUX
inlawrev-2815	1019	31	imposed	impose	VERB
inlawrev-2815	1019	32	.	.	PUNCT
inlawrev-2815	1020	1	"	"	PUNCT
inlawrev-2815	1020	2	inheritance	inheritance	NOUN
inlawrev-2815	1020	3	tax	tax	NOUN
inlawrev-2815	1020	4	"	"	PUNCT
inlawrev-2815	1020	5	refers	refer	VERB
inlawrev-2815	1020	6	to	to	ADP
inlawrev-2815	1020	7	a	a	DET
inlawrev-2815	1020	8	state	state	NOUN
inlawrev-2815	1020	9	tax	tax	NOUN
inlawrev-2815	1020	10	imposed	impose	VERB
inlawrev-2815	1020	11	upon	upon	SCONJ
inlawrev-2815	1020	12	an	an	DET
inlawrev-2815	1020	13	heir	heir	NOUN
inlawrev-2815	1020	14	for	for	ADP
inlawrev-2815	1020	15	the	the	DET
inlawrev-2815	1020	16	privilege	privilege	NOUN
inlawrev-2815	1020	17	of	of	ADP
inlawrev-2815	1020	18	receiving	receive	VERB
inlawrev-2815	1020	19	property	property	NOUN
inlawrev-2815	1020	20	from	from	ADP
inlawrev-2815	1020	21	a	a	DET
inlawrev-2815	1020	22	decedent	decedent	NOUN
inlawrev-2815	1020	23	.	.	PUNCT
inlawrev-2815	1021	1	"	"	PUNCT
inlawrev-2815	1021	2	estate	estate	NOUN
inlawrev-2815	1021	3	tax	tax	NOUN
inlawrev-2815	1021	4	"	"	PUNCT
inlawrev-2815	1021	5	refers	refer	VERB
inlawrev-2815	1021	6	to	to	ADP
inlawrev-2815	1021	7	a	a	DET
inlawrev-2815	1021	8	tax	tax	NOUN
inlawrev-2815	1021	9	,	,	PUNCT
inlawrev-2815	1021	10	whether	whether	SCONJ
inlawrev-2815	1021	11	state	state	NOUN
inlawrev-2815	1021	12	or	or	CCONJ
inlawrev-2815	1021	13	federal	federal	ADJ
inlawrev-2815	1021	14	,	,	PUNCT
inlawrev-2815	1021	15	imposed	impose	VERB
inlawrev-2815	1021	16	upon	upon	SCONJ
inlawrev-2815	1021	17	a	a	DET
inlawrev-2815	1021	18	decedent	decedent	NOUN
inlawrev-2815	1021	19	's	's	PART
inlawrev-2815	1021	20	estate	estate	NOUN
inlawrev-2815	1021	21	for	for	ADP
inlawrev-2815	1021	22	the	the	DET
inlawrev-2815	1021	23	privilege	privilege	NOUN
inlawrev-2815	1021	24	of	of	ADP
inlawrev-2815	1021	25	making	make	VERB
inlawrev-2815	1021	26	death	death	NOUN
inlawrev-2815	1021	27	transfers	transfer	NOUN
inlawrev-2815	1021	28	.	.	PUNCT
inlawrev-2815	1022	1	a	a	DET
inlawrev-2815	1022	2	"	"	PUNCT
inlawrev-2815	1022	3	first	first	ADJ
inlawrev-2815	1022	4	"	"	PUNCT
inlawrev-2815	1022	5	or	or	CCONJ
inlawrev-2815	1022	6	"	"	PUNCT
inlawrev-2815	1022	7	second	second	ADJ
inlawrev-2815	1022	8	level	level	NOUN
inlawrev-2815	1022	9	"	"	PUNCT
inlawrev-2815	1022	10	tax	tax	NOUN
inlawrev-2815	1022	11	refers	refer	VERB
inlawrev-2815	1022	12	to	to	ADP
inlawrev-2815	1022	13	death	death	NOUN
inlawrev-2815	1022	14	taxes	taxis	NOUN
inlawrev-2815	1022	15	of	of	ADP
inlawrev-2815	1022	16	a	a	DET
inlawrev-2815	1022	17	state	state	NOUN
inlawrev-2815	1022	18	that	that	PRON
inlawrev-2815	1022	19	imposes	impose	VERB
inlawrev-2815	1022	20	both	both	PRON
inlawrev-2815	1022	21	an	an	DET
inlawrev-2815	1022	22	inheritance	inheritance	NOUN
inlawrev-2815	1022	23	(	(	PUNCT
inlawrev-2815	1022	24	first	first	ADJ
inlawrev-2815	1022	25	-	-	PUNCT
inlawrev-2815	1022	26	level	level	NOUN
inlawrev-2815	1022	27	)	)	PUNCT
inlawrev-2815	1022	28	tax	tax	NOUN
inlawrev-2815	1022	29	on	on	ADP
inlawrev-2815	1022	30	all	all	DET
inlawrev-2815	1022	31	estate	estate	NOUN
inlawrev-2815	1022	32	and	and	CCONJ
inlawrev-2815	1022	33	an	an	DET
inlawrev-2815	1022	34	estate	estate	NOUN
inlawrev-2815	1022	35	(	(	PUNCT
inlawrev-2815	1022	36	second	second	ADJ
inlawrev-2815	1022	37	-	-	PUNCT
inlawrev-2815	1022	38	level	level	NOUN
inlawrev-2815	1022	39	)	)	PUNCT
inlawrev-2815	1022	40	tax	tax	NOUN
inlawrev-2815	1022	41	on	on	ADP
inlawrev-2815	1022	42	estates	estate	NOUN
inlawrev-2815	1022	43	of	of	ADP
inlawrev-2815	1022	44	a	a	DET
inlawrev-2815	1022	45	certain	certain	ADJ
inlawrev-2815	1022	46	magnitude	magnitude	NOUN
inlawrev-2815	1022	47	.	.	PUNCT
inlawrev-2815	1023	1	181	181	NUM
inlawrev-2815	1023	2	.	.	PUNCT
inlawrev-2815	1024	1	ind	ind	PROPN
inlawrev-2815	1024	2	.	.	PUNCT
inlawrev-2815	1025	1	code	code	PROPN
inlawrev-2815	1025	2	§	§	PROPN
inlawrev-2815	1025	3	6	6	NUM
inlawrev-2815	1025	4	-	-	SYM
inlawrev-2815	1025	5	4.1	4.1	NUM
inlawrev-2815	1025	6	-	-	PUNCT
inlawrev-2815	1025	7	2	2	NUM
inlawrev-2815	1025	8	-	-	PUNCT
inlawrev-2815	1025	9	l(a	l(a	NOUN
inlawrev-2815	1025	10	)	)	PUNCT
inlawrev-2815	1025	11	(	(	PUNCT
inlawrev-2815	1025	12	1988	1988	NUM
inlawrev-2815	1025	13	)	)	PUNCT
inlawrev-2815	1025	14	.	.	PUNCT
inlawrev-2815	1026	1	the	the	DET
inlawrev-2815	1026	2	inheritance	inheritance	NOUN
inlawrev-2815	1026	3	tax	tax	NOUN
inlawrev-2815	1026	4	is	be	AUX
inlawrev-2815	1026	5	assessed	assess	VERB
inlawrev-2815	1026	6	upon	upon	SCONJ
inlawrev-2815	1026	7	the	the	DET
inlawrev-2815	1026	8	property	property	NOUN
inlawrev-2815	1026	9	which	which	PRON
inlawrev-2815	1026	10	is	be	AUX
inlawrev-2815	1026	11	transferred	transfer	VERB
inlawrev-2815	1026	12	by	by	ADP
inlawrev-2815	1026	13	the	the	DET
inlawrev-2815	1026	14	decedent	decedent	NOUN
inlawrev-2815	1026	15	and	and	CCONJ
inlawrev-2815	1026	16	is	be	AUX
inlawrev-2815	1026	17	to	to	PART
inlawrev-2815	1026	18	be	be	AUX
inlawrev-2815	1026	19	paid	pay	VERB
inlawrev-2815	1026	20	by	by	ADP
inlawrev-2815	1026	21	the	the	DET
inlawrev-2815	1026	22	estate	estate	NOUN
inlawrev-2815	1026	23	's	's	PART
inlawrev-2815	1026	24	personal	personal	ADJ
inlawrev-2815	1026	25	representative	representative	NOUN
inlawrev-2815	1026	26	prior	prior	ADV
inlawrev-2815	1026	27	to	to	ADP
inlawrev-2815	1026	28	distribution	distribution	NOUN
inlawrev-2815	1026	29	.	.	PUNCT
inlawrev-2815	1027	1	i	i	PRON
inlawrev-2815	1027	2	d.	d.	PROPN
inlawrev-2815	1027	3	§	§	PROPN
inlawrev-2815	1027	4	§	§	PROPN
inlawrev-2815	1027	5	6	6	NUM
inlawrev-2815	1027	6	-	-	SYM
inlawrev-2815	1027	7	4.1	4.1	NUM
inlawrev-2815	1027	8	-	-	PUNCT
inlawrev-2815	1027	9	8	8	NUM
inlawrev-2815	1027	10	-	-	SYM
inlawrev-2815	1027	11	1	1	NUM
inlawrev-2815	1027	12	,	,	PUNCT
inlawrev-2815	1027	13	-2	-2	INTJ
inlawrev-2815	1027	14	.	.	PUNCT
inlawrev-2815	1027	15	182	182	NUM
inlawrev-2815	1027	16	.	.	PUNCT
inlawrev-2815	1028	1	i	i	PRON
inlawrev-2815	1028	2	d.	d.	PROPN
inlawrev-2815	1028	3	§	§	PROPN
inlawrev-2815	1028	4	6	6	NUM
inlawrev-2815	1028	5	-	-	SYM
inlawrev-2815	1028	6	4.1	4.1	NUM
inlawrev-2815	1028	7	-	-	PUNCT
inlawrev-2815	1028	8	2	2	NUM
inlawrev-2815	1028	9	-	-	SYM
inlawrev-2815	1028	10	2	2	NUM
inlawrev-2815	1028	11	.	.	NOUN
inlawrev-2815	1028	12	183	183	NUM
inlawrev-2815	1028	13	.	.	PUNCT
inlawrev-2815	1029	1	i	i	PRON
inlawrev-2815	1029	2	d.	d.	PROPN
inlawrev-2815	1029	3	§	§	PROPN
inlawrev-2815	1029	4	6	6	NUM
inlawrev-2815	1029	5	-	-	SYM
inlawrev-2815	1029	6	4.1	4.1	NUM
inlawrev-2815	1029	7	-	-	PUNCT
inlawrev-2815	1029	8	2	2	NUM
inlawrev-2815	1029	9	-	-	SYM
inlawrev-2815	1029	10	3	3	NUM
inlawrev-2815	1029	11	.	.	NOUN
inlawrev-2815	1029	12	184	184	NUM
inlawrev-2815	1029	13	.	.	PUNCT
inlawrev-2815	1030	1	i	i	PRON
inlawrev-2815	1030	2	d.	d.	PROPN
inlawrev-2815	1030	3	§	§	PROPN
inlawrev-2815	1030	4	6	6	NUM
inlawrev-2815	1030	5	-	-	SYM
inlawrev-2815	1030	6	4.1	4.1	NUM
inlawrev-2815	1030	7	-	-	PUNCT
inlawrev-2815	1030	8	5	5	NUM
inlawrev-2815	1030	9	-	-	SYM
inlawrev-2815	1030	10	1	1	NUM
inlawrev-2815	1030	11	.	.	NOUN
inlawrev-2815	1030	12	185	185	NUM
inlawrev-2815	1030	13	.	.	PUNCT
inlawrev-2815	1031	1	i	i	PRON
inlawrev-2815	1031	2	d.	d.	PROPN
inlawrev-2815	1031	3	§	§	PROPN
inlawrev-2815	1031	4	6	6	NUM
inlawrev-2815	1031	5	-	-	SYM
inlawrev-2815	1031	6	4.1	4.1	NUM
inlawrev-2815	1031	7	-	-	PUNCT
inlawrev-2815	1031	8	2	2	NUM
inlawrev-2815	1031	9	-	-	SYM
inlawrev-2815	1031	10	1	1	NUM
inlawrev-2815	1031	11	.	.	NOUN
inlawrev-2815	1031	12	186	186	NUM
inlawrev-2815	1031	13	.	.	PUNCT
inlawrev-2815	1032	1	i	i	PRON
inlawrev-2815	1032	2	d.	d.	PROPN
inlawrev-2815	1032	3	§	§	PROPN
inlawrev-2815	1032	4	§	§	PROPN
inlawrev-2815	1032	5	6	6	NUM
inlawrev-2815	1032	6	-	-	SYM
inlawrev-2815	1032	7	4.1	4.1	NUM
inlawrev-2815	1032	8	-	-	PUNCT
inlawrev-2815	1032	9	11	11	NUM
inlawrev-2815	1032	10	-	-	SYM
inlawrev-2815	1032	11	1	1	NUM
inlawrev-2815	1032	12	to	to	ADP
inlawrev-2815	1032	13	-6	-6	PROPN
inlawrev-2815	1032	14	.	.	PUNCT
inlawrev-2815	1033	1	187	187	NUM
inlawrev-2815	1033	2	.	.	PUNCT
inlawrev-2815	1034	1	in	in	ADP
inlawrev-2815	1034	2	this	this	DET
inlawrev-2815	1034	3	article	article	NOUN
inlawrev-2815	1034	4	,	,	PUNCT
inlawrev-2815	1034	5	the	the	DET
inlawrev-2815	1034	6	term	term	NOUN
inlawrev-2815	1034	7	"	"	PUNCT
inlawrev-2815	1034	8	pickup	pickup	ADJ
inlawrev-2815	1034	9	tax	tax	NOUN
inlawrev-2815	1034	10	"	"	PUNCT
inlawrev-2815	1034	11	is	be	AUX
inlawrev-2815	1034	12	used	use	VERB
inlawrev-2815	1034	13	to	to	PART
inlawrev-2815	1034	14	refer	refer	VERB
inlawrev-2815	1034	15	to	to	ADP
inlawrev-2815	1034	16	a	a	DET
inlawrev-2815	1034	17	state	state	NOUN
inlawrev-2815	1034	18	death	death	NOUN
inlawrev-2815	1034	19	tax	tax	NOUN
inlawrev-2815	1034	20	1988	1988	NUM
inlawrev-2815	1034	21	]	]	PUNCT
inlawrev-2815	1034	22	tax	tax	NOUN
inlawrev-2815	1034	23	policy	policy	NOUN
inlawrev-2815	1034	24	477	477	NUM
inlawrev-2815	1034	25	the	the	DET
inlawrev-2815	1034	26	indiana	indiana	PROPN
inlawrev-2815	1034	27	estate	estate	PROPN
inlawrev-2815	1034	28	tax	tax	NOUN
inlawrev-2815	1034	29	for	for	ADP
inlawrev-2815	1034	30	resident	resident	ADJ
inlawrev-2815	1034	31	decedents	decedent	NOUN
inlawrev-2815	1034	32	is	be	AUX
inlawrev-2815	1034	33	computed	compute	VERB
inlawrev-2815	1034	34	by	by	ADP
inlawrev-2815	1034	35	reducing	reduce	VERB
inlawrev-2815	1034	36	the	the	DET
inlawrev-2815	1034	37	federal	federal	ADJ
inlawrev-2815	1034	38	death	death	NOUN
inlawrev-2815	1034	39	tax	tax	NOUN
inlawrev-2815	1034	40	credit	credit	NOUN
inlawrev-2815	1034	41	by	by	ADP
inlawrev-2815	1034	42	the	the	DET
inlawrev-2815	1034	43	total	total	ADJ
inlawrev-2815	1034	44	state	state	NOUN
inlawrev-2815	1034	45	death	death	NOUN
inlawrev-2815	1034	46	taxes	taxis	NOUN
inlawrev-2815	1034	47	paid	pay	VERB
inlawrev-2815	1034	48	by	by	ADP
inlawrev-2815	1034	49	the	the	DET
inlawrev-2815	1034	50	estate	estate	NOUN
inlawrev-2815	1034	51	.	.	PUNCT
inlawrev-2815	1035	1	the	the	DET
inlawrev-2815	1035	2	remainder	remainder	NOUN
inlawrev-2815	1035	3	is	be	AUX
inlawrev-2815	1035	4	then	then	ADV
inlawrev-2815	1035	5	assessed	assess	VERB
inlawrev-2815	1035	6	as	as	ADP
inlawrev-2815	1035	7	the	the	DET
inlawrev-2815	1035	8	estate	estate	NOUN
inlawrev-2815	1035	9	taxj^^	taxj^^	NUM
inlawrev-2815	1035	10	for	for	ADP
inlawrev-2815	1035	11	nonresidents	nonresident	NOUN
inlawrev-2815	1035	12	,	,	PUNCT
inlawrev-2815	1035	13	the	the	DET
inlawrev-2815	1035	14	amount	amount	NOUN
inlawrev-2815	1035	15	of	of	ADP
inlawrev-2815	1035	16	the	the	DET
inlawrev-2815	1035	17	federal	federal	ADJ
inlawrev-2815	1035	18	death	death	NOUN
inlawrev-2815	1035	19	tax	tax	NOUN
inlawrev-2815	1035	20	credit	credit	NOUN
inlawrev-2815	1035	21	is	be	AUX
inlawrev-2815	1035	22	also	also	ADV
inlawrev-2815	1035	23	reduced	reduce	VERB
inlawrev-2815	1035	24	by	by	ADP
inlawrev-2815	1035	25	total	total	ADJ
inlawrev-2815	1035	26	state	state	NOUN
inlawrev-2815	1035	27	death	death	NOUN
inlawrev-2815	1035	28	taxes	taxis	NOUN
inlawrev-2815	1035	29	.	.	PUNCT
inlawrev-2815	1036	1	the	the	DET
inlawrev-2815	1036	2	remainder	remainder	NOUN
inlawrev-2815	1036	3	is	be	AUX
inlawrev-2815	1036	4	then	then	ADV
inlawrev-2815	1036	5	multiplied	multiply	VERB
inlawrev-2815	1036	6	by	by	ADP
inlawrev-2815	1036	7	a	a	DET
inlawrev-2815	1036	8	fraction	fraction	NOUN
inlawrev-2815	1036	9	representing	represent	VERB
inlawrev-2815	1036	10	the	the	DET
inlawrev-2815	1036	11	percentage	percentage	NOUN
inlawrev-2815	1036	12	of	of	ADP
inlawrev-2815	1036	13	the	the	DET
inlawrev-2815	1036	14	total	total	ADJ
inlawrev-2815	1036	15	federal	federal	ADJ
inlawrev-2815	1036	16	gross	gross	ADJ
inlawrev-2815	1036	17	estate	estate	NOUN
inlawrev-2815	1036	18	located	locate	VERB
inlawrev-2815	1036	19	in	in	ADP
inlawrev-2815	1036	20	indiana	indiana	PROPN
inlawrev-2815	1036	21	.	.	PUNCT
inlawrev-2815	1037	1	'	'	PUNCT
inlawrev-2815	1037	2	^^	^^	PUNCT
inlawrev-2815	1037	3	in	in	ADP
inlawrev-2815	1037	4	determining	determine	VERB
inlawrev-2815	1037	5	the	the	DET
inlawrev-2815	1037	6	actual	actual	ADJ
inlawrev-2815	1037	7	death	death	NOUN
inlawrev-2815	1037	8	taxes	taxis	NOUN
inlawrev-2815	1037	9	paid	pay	VERB
inlawrev-2815	1037	10	for	for	ADP
inlawrev-2815	1037	11	purposes	purpose	NOUN
inlawrev-2815	1037	12	of	of	ADP
inlawrev-2815	1037	13	reducing	reduce	VERB
inlawrev-2815	1037	14	the	the	DET
inlawrev-2815	1037	15	federal	federal	ADJ
inlawrev-2815	1037	16	death	death	NOUN
inlawrev-2815	1037	17	tax	tax	NOUN
inlawrev-2815	1037	18	credit	credit	NOUN
inlawrev-2815	1037	19	,	,	PUNCT
inlawrev-2815	1037	20	the	the	DET
inlawrev-2815	1037	21	term	term	NOUN
inlawrev-2815	1037	22	"	"	PUNCT
inlawrev-2815	1037	23	state	state	NOUN
inlawrev-2815	1037	24	death	death	NOUN
inlawrev-2815	1037	25	tax	tax	NOUN
inlawrev-2815	1037	26	"	"	PUNCT
inlawrev-2815	1037	27	does	do	AUX
inlawrev-2815	1037	28	not	not	PART
inlawrev-2815	1037	29	include	include	VERB
inlawrev-2815	1037	30	the	the	DET
inlawrev-2815	1037	31	indiana	indiana	PROPN
inlawrev-2815	1037	32	estate	estate	PROPN
inlawrev-2815	1037	33	tax	tax	NOUN
inlawrev-2815	1037	34	"	"	PUNCT
inlawrev-2815	1037	35	or	or	CCONJ
inlawrev-2815	1037	36	any	any	DET
inlawrev-2815	1037	37	tax	tax	NOUN
inlawrev-2815	1037	38	which	which	PRON
inlawrev-2815	1037	39	is	be	AUX
inlawrev-2815	1037	40	similar	similar	ADJ
inlawrev-2815	1037	41	in	in	ADP
inlawrev-2815	1037	42	purpose	purpose	NOUN
inlawrev-2815	1037	43	and	and	CCONJ
inlawrev-2815	1037	44	character	character	NOUN
inlawrev-2815	1037	45	to	to	ADP
inlawrev-2815	1037	46	the	the	DET
inlawrev-2815	1037	47	indiana	indiana	PROPN
inlawrev-2815	1037	48	estate	estate	PROPN
inlawrev-2815	1037	49	tax	tax	NOUN
inlawrev-2815	1037	50	.	.	PUNCT
inlawrev-2815	1038	1	"'^^	"'^^	PROPN
inlawrev-2815	1038	2	b.	b.	PROPN
inlawrev-2815	1039	1	the	the	DET
inlawrev-2815	1039	2	pearson	pearson	PROPN
inlawrev-2815	1039	3	case	case	NOUN
inlawrev-2815	1039	4	:	:	PUNCT
inlawrev-2815	1039	5	background	background	NOUN
inlawrev-2815	1039	6	and	and	CCONJ
inlawrev-2815	1039	7	issue	issue	NOUN
inlawrev-2815	1039	8	in	in	ADP
inlawrev-2815	1039	9	pearson	pearson	PROPN
inlawrev-2815	1039	10	,	,	PUNCT
inlawrev-2815	1039	11	the	the	DET
inlawrev-2815	1039	12	decedent	decedent	NOUN
inlawrev-2815	1039	13	was	be	AUX
inlawrev-2815	1039	14	an	an	DET
inlawrev-2815	1039	15	indiana	indiana	NOUN
inlawrev-2815	1039	16	resident	resident	NOUN
inlawrev-2815	1039	17	with	with	ADP
inlawrev-2815	1039	18	property	property	NOUN
inlawrev-2815	1039	19	in	in	ADP
inlawrev-2815	1039	20	both	both	DET
inlawrev-2815	1039	21	indiana	indiana	PROPN
inlawrev-2815	1039	22	and	and	CCONJ
inlawrev-2815	1039	23	florida	florida	PROPN
inlawrev-2815	1039	24	.	.	PUNCT
inlawrev-2815	1040	1	his	his	PRON
inlawrev-2815	1040	2	estate	estate	NOUN
inlawrev-2815	1040	3	was	be	AUX
inlawrev-2815	1040	4	subject	subject	ADJ
inlawrev-2815	1040	5	to	to	ADP
inlawrev-2815	1040	6	the	the	DET
inlawrev-2815	1040	7	federal	federal	ADJ
inlawrev-2815	1040	8	estate	estate	NOUN
inlawrev-2815	1040	9	tax	tax	NOUN
inlawrev-2815	1040	10	and	and	CCONJ
inlawrev-2815	1040	11	was	be	AUX
inlawrev-2815	1040	12	entitled	entitle	VERB
inlawrev-2815	1040	13	to	to	ADP
inlawrev-2815	1040	14	a	a	DET
inlawrev-2815	1040	15	federal	federal	ADJ
inlawrev-2815	1040	16	death	death	NOUN
inlawrev-2815	1040	17	tax	tax	NOUN
inlawrev-2815	1040	18	credit	credit	NOUN
inlawrev-2815	1040	19	of	of	ADP
inlawrev-2815	1040	20	$	$	SYM
inlawrev-2815	1040	21	14,632.02	14,632.02	NUM
inlawrev-2815	1040	22	.	.	PUNCT
inlawrev-2815	1041	1	his	his	PRON
inlawrev-2815	1041	2	estate	estate	NOUN
inlawrev-2815	1041	3	paid	pay	VERB
inlawrev-2815	1041	4	an	an	DET
inlawrev-2815	1041	5	indiana	indiana	PROPN
inlawrev-2815	1041	6	inheritance	inheritance	NOUN
inlawrev-2815	1041	7	tax	tax	NOUN
inlawrev-2815	1041	8	of	of	ADP
inlawrev-2815	1041	9	$	$	SYM
inlawrev-2815	1041	10	7,052.55	7,052.55	NUM
inlawrev-2815	1041	11	and	and	CCONJ
inlawrev-2815	1041	12	a	a	DET
inlawrev-2815	1041	13	florida	florida	PROPN
inlawrev-2815	1041	14	death	death	NOUN
inlawrev-2815	1041	15	tax	tax	NOUN
inlawrev-2815	1041	16	of	of	ADP
inlawrev-2815	1041	17	$	$	SYM
inlawrev-2815	1041	18	1,311.81.'^	1,311.81.'^	NOUN
inlawrev-2815	1041	19	'	'	PART
inlawrev-2815	1041	20	the	the	DET
inlawrev-2815	1041	21	sole	sole	ADJ
inlawrev-2815	1041	22	issue	issue	NOUN
inlawrev-2815	1041	23	was	be	AUX
inlawrev-2815	1041	24	whether	whether	SCONJ
inlawrev-2815	1041	25	the	the	DET
inlawrev-2815	1041	26	florida	florida	PROPN
inlawrev-2815	1041	27	tax	tax	NOUN
inlawrev-2815	1041	28	was	be	AUX
inlawrev-2815	1041	29	"	"	PUNCT
inlawrev-2815	1041	30	similar	similar	ADJ
inlawrev-2815	1041	31	in	in	ADP
inlawrev-2815	1041	32	purpose	purpose	NOUN
inlawrev-2815	1041	33	and	and	CCONJ
inlawrev-2815	1041	34	character	character	NOUN
inlawrev-2815	1041	35	to	to	ADP
inlawrev-2815	1041	36	the	the	DET
inlawrev-2815	1041	37	indiana	indiana	PROPN
inlawrev-2815	1041	38	estate	estate	PROPN
inlawrev-2815	1041	39	tax	tax	NOUN
inlawrev-2815	1041	40	"	"	PUNCT
inlawrev-2815	1041	41	and	and	CCONJ
inlawrev-2815	1041	42	,	,	PUNCT
inlawrev-2815	1041	43	therefore	therefore	ADV
inlawrev-2815	1041	44	,	,	PUNCT
inlawrev-2815	1041	45	nondeductible	nondeductible	ADJ
inlawrev-2815	1041	46	in	in	ADP
inlawrev-2815	1041	47	computing	compute	VERB
inlawrev-2815	1041	48	the	the	DET
inlawrev-2815	1041	49	indiana	indiana	PROPN
inlawrev-2815	1041	50	estate	estate	PROPN
inlawrev-2815	1041	51	tax	tax	NOUN
inlawrev-2815	1041	52	.	.	PUNCT
inlawrev-2815	1042	1	'^^	'^^	PROPN
inlawrev-2815	1042	2	florida	florida	PROPN
inlawrev-2815	1042	3	imposes	impose	VERB
inlawrev-2815	1042	4	a	a	DET
inlawrev-2815	1042	5	single	single	ADJ
inlawrev-2815	1042	6	death	death	NOUN
inlawrev-2815	1042	7	tax	tax	NOUN
inlawrev-2815	1042	8	,	,	PUNCT
inlawrev-2815	1042	9	which	which	PRON
inlawrev-2815	1042	10	is	be	AUX
inlawrev-2815	1042	11	the	the	DET
inlawrev-2815	1042	12	product	product	NOUN
inlawrev-2815	1042	13	of	of	ADP
inlawrev-2815	1042	14	the	the	DET
inlawrev-2815	1042	15	federal	federal	ADJ
inlawrev-2815	1042	16	death	death	NOUN
inlawrev-2815	1042	17	tax	tax	NOUN
inlawrev-2815	1042	18	credit	credit	NOUN
inlawrev-2815	1042	19	and	and	CCONJ
inlawrev-2815	1042	20	a	a	DET
inlawrev-2815	1042	21	fraction	fraction	NOUN
inlawrev-2815	1042	22	representing	represent	VERB
inlawrev-2815	1042	23	the	the	DET
inlawrev-2815	1042	24	portion	portion	NOUN
inlawrev-2815	1042	25	of	of	ADP
inlawrev-2815	1042	26	a	a	DET
inlawrev-2815	1042	27	decedent	decedent	NOUN
inlawrev-2815	1042	28	's	's	PART
inlawrev-2815	1042	29	total	total	ADJ
inlawrev-2815	1042	30	estate	estate	NOUN
inlawrev-2815	1042	31	located	locate	VERB
inlawrev-2815	1042	32	in	in	ADP
inlawrev-2815	1042	33	florida	florida	PROPN
inlawrev-2815	1042	34	.	.	PUNCT
inlawrev-2815	1043	1	'	'	PUNCT
inlawrev-2815	1043	2	^^	^^	PUNCT
inlawrev-2815	1043	3	c	c	X
inlawrev-2815	1043	4	the	the	DET
inlawrev-2815	1043	5	court	court	PROPN
inlawrev-2815	1043	6	of	of	ADP
inlawrev-2815	1043	7	appeals	appeal	NOUN
inlawrev-2815	1043	8	'	'	PART
inlawrev-2815	1043	9	opinion	opinion	NOUN
inlawrev-2815	1043	10	as	as	ADP
inlawrev-2815	1043	11	a	a	DET
inlawrev-2815	1043	12	threshold	threshold	NOUN
inlawrev-2815	1043	13	matter	matter	NOUN
inlawrev-2815	1043	14	,	,	PUNCT
inlawrev-2815	1043	15	the	the	DET
inlawrev-2815	1043	16	court	court	NOUN
inlawrev-2815	1043	17	of	of	ADP
inlawrev-2815	1043	18	appeals	appeal	NOUN
inlawrev-2815	1043	19	determined	determine	VERB
inlawrev-2815	1043	20	that	that	SCONJ
inlawrev-2815	1043	21	its	its	PRON
inlawrev-2815	1043	22	construction	construction	NOUN
inlawrev-2815	1043	23	of	of	ADP
inlawrev-2815	1043	24	indiana	indiana	PROPN
inlawrev-2815	1043	25	code	code	PROPN
inlawrev-2815	1043	26	section	section	NOUN
inlawrev-2815	1043	27	6	6	NUM
inlawrev-2815	1043	28	-	-	SYM
inlawrev-2815	1043	29	4.1	4.1	NUM
inlawrev-2815	1043	30	-	-	PUNCT
inlawrev-2815	1043	31	1	1	NUM
inlawrev-2815	1043	32	-	-	NUM
inlawrev-2815	1043	33	12	12	NUM
inlawrev-2815	1043	34	,	,	PUNCT
inlawrev-2815	1043	35	specifically	specifically	ADV
inlawrev-2815	1043	36	the	the	DET
inlawrev-2815	1043	37	words	word	NOUN
inlawrev-2815	1043	38	"	"	PUNCT
inlawrev-2815	1043	39	similar	similar	ADJ
inlawrev-2815	1043	40	in	in	ADP
inlawrev-2815	1043	41	purpose	purpose	NOUN
inlawrev-2815	1043	42	and	and	CCONJ
inlawrev-2815	1043	43	character	character	NOUN
inlawrev-2815	1043	44	,	,	PUNCT
inlawrev-2815	1043	45	"	"	PUNCT
inlawrev-2815	1043	46	should	should	AUX
inlawrev-2815	1043	47	be	be	AUX
inlawrev-2815	1043	48	based	base	VERB
inlawrev-2815	1043	49	upon	upon	SCONJ
inlawrev-2815	1043	50	prior	prior	ADV
inlawrev-2815	1043	51	inmeasured	inmeasure	VERB
inlawrev-2815	1043	52	by	by	ADP
inlawrev-2815	1043	53	reference	reference	NOUN
inlawrev-2815	1043	54	to	to	ADP
inlawrev-2815	1043	55	the	the	DET
inlawrev-2815	1043	56	federal	federal	ADJ
inlawrev-2815	1043	57	death	death	NOUN
inlawrev-2815	1043	58	tax	tax	NOUN
inlawrev-2815	1043	59	credit	credit	NOUN
inlawrev-2815	1043	60	.	.	PUNCT
inlawrev-2815	1044	1	the	the	DET
inlawrev-2815	1044	2	"	"	PUNCT
inlawrev-2815	1044	3	federal	federal	ADJ
inlawrev-2815	1044	4	death	death	NOUN
inlawrev-2815	1044	5	tax	tax	NOUN
inlawrev-2815	1044	6	credit	credit	NOUN
inlawrev-2815	1044	7	"	"	PUNCT
inlawrev-2815	1044	8	refers	refer	VERB
inlawrev-2815	1044	9	to	to	ADP
inlawrev-2815	1044	10	the	the	DET
inlawrev-2815	1044	11	credit	credit	NOUN
inlawrev-2815	1044	12	against	against	ADP
inlawrev-2815	1044	13	a	a	DET
inlawrev-2815	1044	14	decedent	decedent	NOUN
inlawrev-2815	1044	15	's	's	PART
inlawrev-2815	1044	16	federal	federal	ADJ
inlawrev-2815	1044	17	estate	estate	NOUN
inlawrev-2815	1044	18	tax	tax	NOUN
inlawrev-2815	1044	19	for	for	ADP
inlawrev-2815	1044	20	state	state	NOUN
inlawrev-2815	1044	21	death	death	NOUN
inlawrev-2815	1044	22	taxes	taxis	NOUN
inlawrev-2815	1044	23	.	.	PUNCT
inlawrev-2815	1045	1	i.r.c	i.r.c	NOUN
inlawrev-2815	1045	2	.	.	PUNCT
inlawrev-2815	1046	1	§	§	PROPN
inlawrev-2815	1046	2	§	§	PROPN
inlawrev-2815	1046	3	2011	2011	NUM
inlawrev-2815	1046	4	,	,	PUNCT
inlawrev-2815	1046	5	2102	2102	NUM
inlawrev-2815	1046	6	(	(	PUNCT
inlawrev-2815	1046	7	1986	1986	NUM
inlawrev-2815	1046	8	)	)	PUNCT
inlawrev-2815	1046	9	provide	provide	VERB
inlawrev-2815	1046	10	a	a	DET
inlawrev-2815	1046	11	credit	credit	NOUN
inlawrev-2815	1046	12	against	against	ADP
inlawrev-2815	1046	13	the	the	DET
inlawrev-2815	1046	14	federal	federal	ADJ
inlawrev-2815	1046	15	estate	estate	NOUN
inlawrev-2815	1046	16	tax	tax	NOUN
inlawrev-2815	1046	17	for	for	ADP
inlawrev-2815	1046	18	state	state	NOUN
inlawrev-2815	1046	19	death	death	NOUN
inlawrev-2815	1046	20	taxes	taxis	NOUN
inlawrev-2815	1046	21	that	that	PRON
inlawrev-2815	1046	22	is	be	AUX
inlawrev-2815	1046	23	not	not	PART
inlawrev-2815	1046	24	to	to	PART
inlawrev-2815	1046	25	exceed	exceed	VERB
inlawrev-2815	1046	26	a	a	DET
inlawrev-2815	1046	27	certain	certain	ADJ
inlawrev-2815	1046	28	scheduled	schedule	VERB
inlawrev-2815	1046	29	amount	amount	NOUN
inlawrev-2815	1046	30	.	.	PUNCT
inlawrev-2815	1047	1	unless	unless	SCONJ
inlawrev-2815	1047	2	the	the	DET
inlawrev-2815	1047	3	decedent	decedent	NOUN
inlawrev-2815	1047	4	actually	actually	ADV
inlawrev-2815	1047	5	pays	pay	VERB
inlawrev-2815	1047	6	the	the	DET
inlawrev-2815	1047	7	state	state	NOUN
inlawrev-2815	1047	8	death	death	NOUN
inlawrev-2815	1047	9	taxes	taxis	NOUN
inlawrev-2815	1047	10	,	,	PUNCT
inlawrev-2815	1047	11	there	there	PRON
inlawrev-2815	1047	12	is	be	VERB
inlawrev-2815	1047	13	no	no	DET
inlawrev-2815	1047	14	credit	credit	NOUN
inlawrev-2815	1047	15	.	.	PUNCT
inlawrev-2815	1048	1	this	this	PRON
inlawrev-2815	1048	2	provides	provide	VERB
inlawrev-2815	1048	3	an	an	DET
inlawrev-2815	1048	4	incentive	incentive	NOUN
inlawrev-2815	1048	5	for	for	SCONJ
inlawrev-2815	1048	6	states	state	NOUN
inlawrev-2815	1048	7	to	to	PART
inlawrev-2815	1048	8	impose	impose	VERB
inlawrev-2815	1048	9	"	"	PUNCT
inlawrev-2815	1048	10	pickup	pickup	NOUN
inlawrev-2815	1048	11	"	"	PUNCT
inlawrev-2815	1048	12	taxes	taxis	NOUN
inlawrev-2815	1048	13	,	,	PUNCT
inlawrev-2815	1048	14	which	which	PRON
inlawrev-2815	1048	15	effectively	effectively	ADV
inlawrev-2815	1048	16	transfer	transfer	VERB
inlawrev-2815	1048	17	funds	fund	NOUN
inlawrev-2815	1048	18	from	from	ADP
inlawrev-2815	1048	19	federal	federal	ADJ
inlawrev-2815	1048	20	to	to	ADP
inlawrev-2815	1048	21	state	state	VERB
inlawrev-2815	1048	22	coffers	coffer	NOUN
inlawrev-2815	1048	23	without	without	ADP
inlawrev-2815	1048	24	increasing	increase	VERB
inlawrev-2815	1048	25	the	the	DET
inlawrev-2815	1048	26	tax	tax	NOUN
inlawrev-2815	1048	27	burdens	burden	NOUN
inlawrev-2815	1048	28	of	of	ADP
inlawrev-2815	1048	29	individual	individual	ADJ
inlawrev-2815	1048	30	decedents	decedent	NOUN
inlawrev-2815	1048	31	.	.	PUNCT
inlawrev-2815	1049	1	note	note	VERB
inlawrev-2815	1049	2	that	that	SCONJ
inlawrev-2815	1049	3	pickup	pickup	ADJ
inlawrev-2815	1049	4	taxes	taxis	NOUN
inlawrev-2815	1049	5	do	do	AUX
inlawrev-2815	1049	6	not	not	PART
inlawrev-2815	1049	7	apply	apply	VERB
inlawrev-2815	1049	8	to	to	ADP
inlawrev-2815	1049	9	persons	person	NOUN
inlawrev-2815	1049	10	whose	whose	DET
inlawrev-2815	1049	11	taxable	taxable	ADJ
inlawrev-2815	1049	12	estates	estate	NOUN
inlawrev-2815	1049	13	are	be	AUX
inlawrev-2815	1049	14	not	not	PART
inlawrev-2815	1049	15	subject	subject	ADJ
inlawrev-2815	1049	16	to	to	ADP
inlawrev-2815	1049	17	the	the	DET
inlawrev-2815	1049	18	federal	federal	ADJ
inlawrev-2815	1049	19	estate	estate	NOUN
inlawrev-2815	1049	20	tax	tax	NOUN
inlawrev-2815	1049	21	(	(	PUNCT
inlawrev-2815	1049	22	generally	generally	ADV
inlawrev-2815	1049	23	estates	estate	NOUN
inlawrev-2815	1049	24	below	below	ADP
inlawrev-2815	1049	25	$	$	SYM
inlawrev-2815	1049	26	6(x),(xx	6(x),(xx	NOUN
inlawrev-2815	1049	27	)	)	PUNCT
inlawrev-2815	1049	28	under	under	ADP
inlawrev-2815	1049	29	current	current	ADJ
inlawrev-2815	1049	30	law	law	NOUN
inlawrev-2815	1049	31	)	)	PUNCT
inlawrev-2815	1049	32	.	.	PUNCT
inlawrev-2815	1050	1	188	188	NUM
inlawrev-2815	1050	2	.	.	PUNCT
inlawrev-2815	1051	1	ind	ind	PROPN
inlawrev-2815	1051	2	.	.	PUNCT
inlawrev-2815	1052	1	code	code	PROPN
inlawrev-2815	1052	2	§	§	PROPN
inlawrev-2815	1052	3	6	6	NUM
inlawrev-2815	1052	4	-	-	SYM
inlawrev-2815	1052	5	4.1	4.1	NUM
inlawrev-2815	1052	6	-	-	PUNCT
inlawrev-2815	1052	7	ll-2(a	ll-2(a	NOUN
inlawrev-2815	1052	8	)	)	PUNCT
inlawrev-2815	1052	9	(	(	PUNCT
inlawrev-2815	1052	10	1988	1988	NUM
inlawrev-2815	1052	11	)	)	PUNCT
inlawrev-2815	1052	12	.	.	PUNCT
inlawrev-2815	1053	1	189	189	NUM
inlawrev-2815	1053	2	.	.	PUNCT
inlawrev-2815	1054	1	i	i	PRON
inlawrev-2815	1054	2	d.	d.	PROPN
inlawrev-2815	1054	3	§	§	PROPN
inlawrev-2815	1054	4	6	6	NUM
inlawrev-2815	1054	5	-	-	SYM
inlawrev-2815	1054	6	4.1	4.1	NUM
inlawrev-2815	1054	7	-	-	PUNCT
inlawrev-2815	1054	8	ll-2(b	ll-2(b	NOUN
inlawrev-2815	1054	9	)	)	PUNCT
inlawrev-2815	1054	10	.	.	PUNCT
inlawrev-2815	1055	1	190	190	NUM
inlawrev-2815	1055	2	.	.	PUNCT
inlawrev-2815	1056	1	i	i	PRON
inlawrev-2815	1056	2	d.	d.	PROPN
inlawrev-2815	1056	3	§	§	PROPN
inlawrev-2815	1056	4	6	6	NUM
inlawrev-2815	1056	5	-	-	SYM
inlawrev-2815	1056	6	4.1	4.1	NUM
inlawrev-2815	1056	7	-	-	PUNCT
inlawrev-2815	1056	8	1	1	NUM
inlawrev-2815	1056	9	-	-	NUM
inlawrev-2815	1056	10	12	12	NUM
inlawrev-2815	1056	11	.	.	PUNCT
inlawrev-2815	1057	1	191	191	NUM
inlawrev-2815	1057	2	.	.	PUNCT
inlawrev-2815	1058	1	498	498	NUM
inlawrev-2815	1058	2	n.e.2d	n.e.2d	NOUN
inlawrev-2815	1058	3	990	990	NUM
inlawrev-2815	1058	4	(	(	PUNCT
inlawrev-2815	1058	5	ind	ind	NOUN
inlawrev-2815	1058	6	.	.	PUNCT
inlawrev-2815	1059	1	ct	ct	PROPN
inlawrev-2815	1059	2	.	.	PUNCT
inlawrev-2815	1060	1	app	app	PROPN
inlawrev-2815	1060	2	.	.	PROPN
inlawrev-2815	1060	3	1986	1986	NUM
inlawrev-2815	1060	4	)	)	PUNCT
inlawrev-2815	1060	5	.	.	PUNCT
inlawrev-2815	1061	1	192	192	NUM
inlawrev-2815	1061	2	.	.	PUNCT
inlawrev-2815	1062	1	i	i	PRON
inlawrev-2815	1062	2	d.	d.	PROPN
inlawrev-2815	1062	3	at	at	ADP
inlawrev-2815	1062	4	990	990	NUM
inlawrev-2815	1062	5	.	.	PUNCT
inlawrev-2815	1063	1	see	see	VERB
inlawrev-2815	1063	2	ind	ind	PROPN
inlawrev-2815	1063	3	.	.	PUNCT
inlawrev-2815	1064	1	code	code	PROPN
inlawrev-2815	1064	2	§	§	PROPN
inlawrev-2815	1064	3	6	6	NUM
inlawrev-2815	1064	4	-	-	SYM
inlawrev-2815	1064	5	4.1	4.1	NUM
inlawrev-2815	1064	6	-	-	PUNCT
inlawrev-2815	1064	7	1	1	NUM
inlawrev-2815	1064	8	-	-	SYM
inlawrev-2815	1064	9	12	12	NUM
inlawrev-2815	1064	10	(	(	PUNCT
inlawrev-2815	1064	11	1988	1988	NUM
inlawrev-2815	1064	12	)	)	PUNCT
inlawrev-2815	1064	13	.	.	PUNCT
inlawrev-2815	1065	1	in	in	ADP
inlawrev-2815	1065	2	this	this	DET
inlawrev-2815	1065	3	case	case	NOUN
inlawrev-2815	1065	4	the	the	DET
inlawrev-2815	1065	5	actual	actual	ADJ
inlawrev-2815	1065	6	tax	tax	NOUN
inlawrev-2815	1065	7	in	in	ADP
inlawrev-2815	1065	8	controversy	controversy	NOUN
inlawrev-2815	1065	9	was	be	AUX
inlawrev-2815	1065	10	$	$	SYM
inlawrev-2815	1065	11	1,311.81	1,311.81	NUM
inlawrev-2815	1065	12	,	,	PUNCT
inlawrev-2815	1065	13	the	the	DET
inlawrev-2815	1065	14	florida	florida	PROPN
inlawrev-2815	1065	15	tax	tax	NOUN
inlawrev-2815	1065	16	.	.	PUNCT
inlawrev-2815	1066	1	193	193	NUM
inlawrev-2815	1066	2	.	.	PUNCT
inlawrev-2815	1067	1	i	i	PRON
inlawrev-2815	1067	2	d.	d.	PROPN
inlawrev-2815	1067	3	at	at	ADP
inlawrev-2815	1067	4	992	992	NUM
inlawrev-2815	1067	5	.	.	PUNCT
inlawrev-2815	1067	6	relevant	relevant	ADJ
inlawrev-2815	1067	7	portions	portion	NOUN
inlawrev-2815	1067	8	of	of	ADP
inlawrev-2815	1067	9	florida	florida	PROPN
inlawrev-2815	1067	10	statutes	statutes	PROPN
inlawrev-2815	1067	11	section	section	PROPN
inlawrev-2815	1067	12	198.03	198.03	NUM
inlawrev-2815	1067	13	are	be	AUX
inlawrev-2815	1067	14	quoted	quote	VERB
inlawrev-2815	1067	15	in	in	ADP
inlawrev-2815	1067	16	the	the	DET
inlawrev-2815	1067	17	court	court	NOUN
inlawrev-2815	1067	18	's	's	PART
inlawrev-2815	1067	19	opinion	opinion	NOUN
inlawrev-2815	1067	20	.	.	PUNCT
inlawrev-2815	1068	1	478	478	NUM
inlawrev-2815	1068	2	indiana	indiana	PROPN
inlawrev-2815	1068	3	law	law	PROPN
inlawrev-2815	1068	4	review	review	NOUN
inlawrev-2815	1068	5	[	[	X
inlawrev-2815	1068	6	vol	vol	NOUN
inlawrev-2815	1068	7	.	.	PUNCT
inlawrev-2815	1068	8	22:449	22:449	NUM
inlawrev-2815	1068	9	terpretation	terpretation	NOUN
inlawrev-2815	1068	10	of	of	ADP
inlawrev-2815	1068	11	the	the	DET
inlawrev-2815	1068	12	predecessor	predecessor	NOUN
inlawrev-2815	1068	13	statute	statute	NOUN
inlawrev-2815	1068	14	.	.	PUNCT
inlawrev-2815	1069	1	'^	'^	VERB
inlawrev-2815	1069	2	the	the	DET
inlawrev-2815	1069	3	only	only	ADJ
inlawrev-2815	1069	4	appellate	appellate	ADJ
inlawrev-2815	1069	5	opinion	opinion	NOUN
inlawrev-2815	1069	6	addressing	address	VERB
inlawrev-2815	1069	7	the	the	DET
inlawrev-2815	1069	8	prior	prior	ADJ
inlawrev-2815	1069	9	statute	statute	NOUN
inlawrev-2815	1069	10	was	be	AUX
inlawrev-2815	1069	11	state	state	NOUN
inlawrev-2815	1069	12	v.	v.	ADP
inlawrev-2815	1069	13	purdue	purdue	ADJ
inlawrev-2815	1069	14	national	national	PROPN
inlawrev-2815	1069	15	bank.^^^	bank.^^^	PROPN
inlawrev-2815	1069	16	the	the	DET
inlawrev-2815	1069	17	court	court	NOUN
inlawrev-2815	1069	18	relied	rely	VERB
inlawrev-2815	1069	19	on	on	ADP
inlawrev-2815	1069	20	the	the	DET
inlawrev-2815	1069	21	factual	factual	ADJ
inlawrev-2815	1069	22	similarity	similarity	NOUN
inlawrev-2815	1069	23	of	of	ADP
inlawrev-2815	1069	24	purdue	purdue	PROPN
inlawrev-2815	1069	25	national	national	PROPN
inlawrev-2815	1069	26	bank	bank	PROPN
inlawrev-2815	1069	27	and	and	CCONJ
inlawrev-2815	1069	28	its	its	PRON
inlawrev-2815	1069	29	holding	holding	NOUN
inlawrev-2815	1069	30	that	that	SCONJ
inlawrev-2815	1069	31	"	"	PUNCT
inlawrev-2815	1069	32	pickup	pickup	ADJ
inlawrev-2815	1069	33	taxes	taxis	NOUN
inlawrev-2815	1069	34	paid	pay	VERB
inlawrev-2815	1069	35	other	other	ADJ
inlawrev-2815	1069	36	states	state	NOUN
inlawrev-2815	1069	37	are	be	AUX
inlawrev-2815	1069	38	not	not	PART
inlawrev-2815	1069	39	to	to	PART
inlawrev-2815	1069	40	be	be	AUX
inlawrev-2815	1069	41	subtracted	subtract	VERB
inlawrev-2815	1069	42	when	when	SCONJ
inlawrev-2815	1069	43	computing	compute	VERB
inlawrev-2815	1069	44	the	the	DET
inlawrev-2815	1069	45	indiana	indiana	PROPN
inlawrev-2815	1069	46	estate	estate	PROPN
inlawrev-2815	1069	47	tax"^^^	tax"^^^	PROPN
inlawrev-2815	1069	48	to	to	PART
inlawrev-2815	1069	49	dismiss	dismiss	VERB
inlawrev-2815	1069	50	the	the	DET
inlawrev-2815	1069	51	estate	estate	NOUN
inlawrev-2815	1069	52	's	's	PART
inlawrev-2815	1069	53	argument	argument	NOUN
inlawrev-2815	1069	54	that	that	SCONJ
inlawrev-2815	1069	55	the	the	DET
inlawrev-2815	1069	56	purdue	purdue	PROPN
inlawrev-2815	1069	57	national	national	PROPN
inlawrev-2815	1069	58	bank	bank	PROPN
inlawrev-2815	1069	59	holding	holding	NOUN
inlawrev-2815	1069	60	was	be	AUX
inlawrev-2815	1069	61	limited	limit	VERB
inlawrev-2815	1069	62	to	to	ADP
inlawrev-2815	1069	63	the	the	DET
inlawrev-2815	1069	64	second	second	ADJ
inlawrev-2815	1069	65	level	level	NOUN
inlawrev-2815	1069	66	pickup	pickup	NOUN
inlawrev-2815	1069	67	taxes	taxis	NOUN
inlawrev-2815	1069	68	of	of	ADP
inlawrev-2815	1069	69	tennessee	tennessee	PROPN
inlawrev-2815	1069	70	and	and	CCONJ
inlawrev-2815	1069	71	kentucky	kentucky	PROPN
inlawrev-2815	1069	72	,	,	PUNCT
inlawrev-2815	1069	73	and	and	CCONJ
inlawrev-2815	1069	74	therefore	therefore	ADV
inlawrev-2815	1069	75	not	not	PART
inlawrev-2815	1069	76	applicable	applicable	ADJ
inlawrev-2815	1069	77	to	to	ADP
inlawrev-2815	1069	78	the	the	DET
inlawrev-2815	1069	79	single	single	ADJ
inlawrev-2815	1069	80	florida	florida	PROPN
inlawrev-2815	1069	81	tax.^^^	tax.^^^	PROPN
inlawrev-2815	1069	82	the	the	DET
inlawrev-2815	1069	83	pearson	pearson	PROPN
inlawrev-2815	1069	84	court	court	PROPN
inlawrev-2815	1069	85	seized	seize	VERB
inlawrev-2815	1069	86	upon	upon	SCONJ
inlawrev-2815	1069	87	the	the	DET
inlawrev-2815	1069	88	following	follow	VERB
inlawrev-2815	1069	89	language	language	NOUN
inlawrev-2815	1069	90	in	in	ADP
inlawrev-2815	1069	91	purdue	purdue	PROPN
inlawrev-2815	1069	92	national	national	PROPN
inlawrev-2815	1069	93	bank	bank	PROPN
inlawrev-2815	1069	94	:	:	PUNCT
inlawrev-2815	1069	95	"	"	PUNCT
inlawrev-2815	1069	96	tt	tt	PROPN
inlawrev-2815	1069	97	is	be	AUX
inlawrev-2815	1069	98	our	our	PRON
inlawrev-2815	1069	99	opinion	opinion	NOUN
inlawrev-2815	1069	100	that	that	SCONJ
inlawrev-2815	1069	101	pickup	pickup	ADJ
inlawrev-2815	1069	102	taxes	taxis	NOUN
inlawrev-2815	1069	103	paid	pay	VERB
inlawrev-2815	1069	104	other	other	ADJ
inlawrev-2815	1069	105	states	state	NOUN
inlawrev-2815	1069	106	are	be	AUX
inlawrev-2815	1069	107	not	not	PART
inlawrev-2815	1069	108	to	to	PART
inlawrev-2815	1069	109	be	be	AUX
inlawrev-2815	1069	110	deducted	deduct	VERB
inlawrev-2815	1069	111	when	when	SCONJ
inlawrev-2815	1069	112	computing	compute	VERB
inlawrev-2815	1069	113	the	the	DET
inlawrev-2815	1069	114	pickup	pickup	NOUN
inlawrev-2815	1069	115	tax	tax	NOUN
inlawrev-2815	1069	116	imposed	impose	VERB
inlawrev-2815	1069	117	by	by	ADP
inlawrev-2815	1069	118	paragraph	paragraph	NOUN
inlawrev-2815	1069	119	(	(	PUNCT
inlawrev-2815	1069	120	a	a	NOUN
inlawrev-2815	1069	121	)	)	PUNCT
inlawrev-2815	1069	122	of	of	ADP
inlawrev-2815	1069	123	the	the	DET
inlawrev-2815	1069	124	above	above	ADJ
inlawrev-2815	1069	125	statute	statute	NOUN
inlawrev-2815	1069	126	[	[	X
inlawrev-2815	1069	127	i.c.6	i.c.6	NOUN
inlawrev-2815	1069	128	-	-	PUNCT
inlawrev-2815	1069	129	4	4	NUM
inlawrev-2815	1069	130	-	-	PUNCT
inlawrev-2815	1069	131	l-37].'"^98	l-37].'"^98	NOUN
inlawrev-2815	1069	132	the	the	DET
inlawrev-2815	1069	133	court	court	NOUN
inlawrev-2815	1069	134	concluded	conclude	VERB
inlawrev-2815	1069	135	that	that	SCONJ
inlawrev-2815	1069	136	the	the	DET
inlawrev-2815	1069	137	florida	florida	PROPN
inlawrev-2815	1069	138	tax	tax	NOUN
inlawrev-2815	1069	139	was	be	AUX
inlawrev-2815	1069	140	a	a	DET
inlawrev-2815	1069	141	pickup	pickup	ADJ
inlawrev-2815	1069	142	tax	tax	NOUN
inlawrev-2815	1069	143	and	and	CCONJ
inlawrev-2815	1069	144	,	,	PUNCT
inlawrev-2815	1069	145	solely	solely	ADV
inlawrev-2815	1069	146	because	because	SCONJ
inlawrev-2815	1069	147	of	of	ADP
inlawrev-2815	1069	148	that	that	DET
inlawrev-2815	1069	149	label	label	NOUN
inlawrev-2815	1069	150	,	,	PUNCT
inlawrev-2815	1069	151	was	be	AUX
inlawrev-2815	1069	152	"	"	PUNCT
inlawrev-2815	1069	153	similar	similar	ADJ
inlawrev-2815	1069	154	in	in	ADP
inlawrev-2815	1069	155	character	character	NOUN
inlawrev-2815	1069	156	and	and	CCONJ
inlawrev-2815	1069	157	purpose	purpose	NOUN
inlawrev-2815	1069	158	"	"	PUNCT
inlawrev-2815	1069	159	to	to	ADP
inlawrev-2815	1069	160	the	the	DET
inlawrev-2815	1069	161	indiana	indiana	PROPN
inlawrev-2815	1069	162	estate	estate	PROPN
inlawrev-2815	1069	163	tax.^^^	tax.^^^	PROPN
inlawrev-2815	1069	164	it	it	PRON
inlawrev-2815	1069	165	found	find	VERB
inlawrev-2815	1069	166	further	far	ADV
inlawrev-2815	1069	167	that	that	SCONJ
inlawrev-2815	1069	168	the	the	DET
inlawrev-2815	1069	169	essential	essential	ADJ
inlawrev-2815	1069	170	character	character	NOUN
inlawrev-2815	1069	171	of	of	ADP
inlawrev-2815	1069	172	a	a	DET
inlawrev-2815	1069	173	pickup	pickup	NOUN
inlawrev-2815	1069	174	tax	tax	NOUN
inlawrev-2815	1069	175	was	be	AUX
inlawrev-2815	1069	176	not	not	PART
inlawrev-2815	1069	177	its	its	PRON
inlawrev-2815	1069	178	second	second	ADJ
inlawrev-2815	1069	179	level	level	NOUN
inlawrev-2815	1069	180	nature	nature	NOUN
inlawrev-2815	1069	181	nor	nor	CCONJ
inlawrev-2815	1069	182	its	its	PRON
inlawrev-2815	1069	183	subject	subject	NOUN
inlawrev-2815	1069	184	but	but	CCONJ
inlawrev-2815	1069	185	194	194	NUM
inlawrev-2815	1069	186	.	.	PUNCT
inlawrev-2815	1070	1	i	i	PRON
inlawrev-2815	1070	2	d.	d.	PROPN
inlawrev-2815	1070	3	at	at	ADP
inlawrev-2815	1070	4	991	991	NUM
inlawrev-2815	1070	5	-	-	SYM
inlawrev-2815	1070	6	92	92	NUM
inlawrev-2815	1070	7	,	,	PUNCT
inlawrev-2815	1070	8	in	in	ADP
inlawrev-2815	1070	9	1976	1976	NUM
inlawrev-2815	1070	10	,	,	PUNCT
inlawrev-2815	1070	11	the	the	DET
inlawrev-2815	1070	12	indiana	indiana	PROPN
inlawrev-2815	1070	13	general	general	PROPN
inlawrev-2815	1070	14	assembly	assembly	PROPN
inlawrev-2815	1070	15	recodified	recodifie	VERB
inlawrev-2815	1070	16	the	the	DET
inlawrev-2815	1070	17	indiana	indiana	PROPN
inlawrev-2815	1070	18	inheritance	inheritance	NOUN
inlawrev-2815	1070	19	tax	tax	NOUN
inlawrev-2815	1070	20	and	and	CCONJ
inlawrev-2815	1070	21	estate	estate	NOUN
inlawrev-2815	1070	22	tax	tax	NOUN
inlawrev-2815	1070	23	laws	law	NOUN
inlawrev-2815	1070	24	.	.	PUNCT
inlawrev-2815	1071	1	act	act	PROPN
inlawrev-2815	1071	2	approved	approve	VERB
inlawrev-2815	1071	3	february	february	PROPN
inlawrev-2815	1071	4	18	18	NUM
inlawrev-2815	1071	5	,	,	PUNCT
inlawrev-2815	1071	6	1976	1976	NUM
inlawrev-2815	1071	7	,	,	PUNCT
inlawrev-2815	1071	8	pub	pub	NOUN
inlawrev-2815	1071	9	.	.	PUNCT
inlawrev-2815	1072	1	l.	l.	PROPN
inlawrev-2815	1072	2	no	no	INTJ
inlawrev-2815	1072	3	.	.	PROPN
inlawrev-2815	1072	4	18	18	NUM
inlawrev-2815	1072	5	,	,	PUNCT
inlawrev-2815	1072	6	1976	1976	NUM
inlawrev-2815	1072	7	ind	ind	NOUN
inlawrev-2815	1072	8	.	.	PUNCT
inlawrev-2815	1073	1	acts	act	VERB
inlawrev-2815	1073	2	69	69	NUM
inlawrev-2815	1073	3	.	.	PUNCT
inlawrev-2815	1074	1	section	section	NOUN
inlawrev-2815	1074	2	6	6	NUM
inlawrev-2815	1074	3	-	-	SYM
inlawrev-2815	1074	4	4.1	4.1	NUM
inlawrev-2815	1074	5	-	-	PUNCT
inlawrev-2815	1074	6	1	1	NUM
inlawrev-2815	1074	7	-	-	SYM
inlawrev-2815	1074	8	12	12	NUM
inlawrev-2815	1074	9	was	be	AUX
inlawrev-2815	1074	10	the	the	DET
inlawrev-2815	1074	11	successor	successor	NOUN
inlawrev-2815	1074	12	statute	statute	NOUN
inlawrev-2815	1074	13	to	to	ADP
inlawrev-2815	1074	14	prior	prior	ADJ
inlawrev-2815	1074	15	ind	ind	PROPN
inlawrev-2815	1074	16	.	.	PUNCT
inlawrev-2815	1075	1	code	code	PROPN
inlawrev-2815	1075	2	§	§	PROPN
inlawrev-2815	1075	3	64	64	NUM
inlawrev-2815	1075	4	-	-	SYM
inlawrev-2815	1075	5	1	1	NUM
inlawrev-2815	1075	6	-	-	SYM
inlawrev-2815	1075	7	37	37	NUM
inlawrev-2815	1075	8	(	(	PUNCT
inlawrev-2815	1075	9	1971	1971	NUM
inlawrev-2815	1075	10	)	)	PUNCT
inlawrev-2815	1075	11	which	which	PRON
inlawrev-2815	1075	12	provided	provide	VERB
inlawrev-2815	1075	13	:	:	PUNCT
inlawrev-2815	1075	14	(	(	PUNCT
inlawrev-2815	1075	15	a	a	X
inlawrev-2815	1075	16	)	)	PUNCT
inlawrev-2815	1075	17	in	in	ADP
inlawrev-2815	1075	18	the	the	DET
inlawrev-2815	1075	19	event	event	NOUN
inlawrev-2815	1075	20	that	that	PRON
inlawrev-2815	1075	21	a	a	DET
inlawrev-2815	1075	22	federal	federal	ADJ
inlawrev-2815	1075	23	estate	estate	NOUN
inlawrev-2815	1075	24	tax	tax	NOUN
inlawrev-2815	1075	25	is	be	AUX
inlawrev-2815	1075	26	payable	payable	ADJ
inlawrev-2815	1075	27	to	to	ADP
inlawrev-2815	1075	28	the	the	DET
inlawrev-2815	1075	29	united	united	PROPN
inlawrev-2815	1075	30	states	states	PROPN
inlawrev-2815	1075	31	on	on	ADP
inlawrev-2815	1075	32	the	the	DET
inlawrev-2815	1075	33	estate	estate	NOUN
inlawrev-2815	1075	34	of	of	ADP
inlawrev-2815	1075	35	a	a	DET
inlawrev-2815	1075	36	decedent	decedent	NOUN
inlawrev-2815	1075	37	who	who	PRON
inlawrev-2815	1075	38	was	be	AUX
inlawrev-2815	1075	39	a	a	DET
inlawrev-2815	1075	40	resident	resident	NOUN
inlawrev-2815	1075	41	of	of	ADP
inlawrev-2815	1075	42	the	the	DET
inlawrev-2815	1075	43	state	state	NOUN
inlawrev-2815	1075	44	of	of	ADP
inlawrev-2815	1075	45	indiana	indiana	PROPN
inlawrev-2815	1075	46	at	at	ADP
inlawrev-2815	1075	47	the	the	DET
inlawrev-2815	1075	48	time	time	NOUN
inlawrev-2815	1075	49	of	of	ADP
inlawrev-2815	1075	50	his	his	PRON
inlawrev-2815	1075	51	death	death	NOUN
inlawrev-2815	1075	52	and	and	CCONJ
inlawrev-2815	1075	53	the	the	DET
inlawrev-2815	1075	54	inheritance	inheritance	NOUN
inlawrev-2815	1075	55	tax	tax	NOUN
inlawrev-2815	1075	56	,	,	PUNCT
inlawrev-2815	1075	57	if	if	SCONJ
inlawrev-2815	1075	58	any	any	PRON
inlawrev-2815	1075	59	,	,	PUNCT
inlawrev-2815	1075	60	paid	pay	VERB
inlawrev-2815	1075	61	to	to	ADP
inlawrev-2815	1075	62	the	the	DET
inlawrev-2815	1075	63	state	state	NOUN
inlawrev-2815	1075	64	of	of	ADP
inlawrev-2815	1075	65	indiana	indiana	PROPN
inlawrev-2815	1075	66	,	,	PUNCT
inlawrev-2815	1075	67	disregarding	disregard	VERB
inlawrev-2815	1075	68	interest	interest	NOUN
inlawrev-2815	1075	69	,	,	PUNCT
inlawrev-2815	1075	70	plus	plus	CCONJ
inlawrev-2815	1075	71	the	the	DET
inlawrev-2815	1075	72	death	death	NOUN
inlawrev-2815	1075	73	taxes	taxis	NOUN
inlawrev-2815	1075	74	(	(	PUNCT
inlawrev-2815	1075	75	not	not	PART
inlawrev-2815	1075	76	including	include	VERB
inlawrev-2815	1075	77	any	any	DET
inlawrev-2815	1075	78	credit	credit	NOUN
inlawrev-2815	1075	79	for	for	ADP
inlawrev-2815	1075	80	state	state	NOUN
inlawrev-2815	1075	81	death	death	NOUN
inlawrev-2815	1075	82	taxes	taxis	NOUN
inlawrev-2815	1075	83	allowed	allow	VERB
inlawrev-2815	1075	84	by	by	ADP
inlawrev-2815	1075	85	the	the	DET
inlawrev-2815	1075	86	federal	federal	ADJ
inlawrev-2815	1075	87	estate	estate	NOUN
inlawrev-2815	1075	88	tax	tax	NOUN
inlawrev-2815	1075	89	law	law	NOUN
inlawrev-2815	1075	90	)	)	PUNCT
inlawrev-2815	1075	91	paid	pay	VERB
inlawrev-2815	1075	92	to	to	ADP
inlawrev-2815	1075	93	other	other	ADJ
inlawrev-2815	1075	94	states	state	NOUN
inlawrev-2815	1075	95	or	or	CCONJ
inlawrev-2815	1075	96	territories	territory	NOUN
inlawrev-2815	1075	97	in	in	ADP
inlawrev-2815	1075	98	respect	respect	NOUN
inlawrev-2815	1075	99	to	to	ADP
inlawrev-2815	1075	100	the	the	DET
inlawrev-2815	1075	101	property	property	NOUN
inlawrev-2815	1075	102	of	of	ADP
inlawrev-2815	1075	103	the	the	DET
inlawrev-2815	1075	104	decedent	decedent	NOUN
inlawrev-2815	1075	105	is	be	AUX
inlawrev-2815	1075	106	less	less	ADJ
inlawrev-2815	1075	107	than	than	ADP
inlawrev-2815	1075	108	the	the	DET
inlawrev-2815	1075	109	maximum	maximum	ADJ
inlawrev-2815	1075	110	credit	credit	NOUN
inlawrev-2815	1075	111	for	for	ADP
inlawrev-2815	1075	112	state	state	NOUN
inlawrev-2815	1075	113	taxes	taxis	NOUN
inlawrev-2815	1075	114	allowed	allow	VERB
inlawrev-2815	1075	115	by	by	ADP
inlawrev-2815	1075	116	the	the	DET
inlawrev-2815	1075	117	federal	federal	ADJ
inlawrev-2815	1075	118	estate	estate	NOUN
inlawrev-2815	1075	119	tax	tax	NOUN
inlawrev-2815	1075	120	law	law	NOUN
inlawrev-2815	1075	121	,	,	PUNCT
inlawrev-2815	1075	122	a	a	DET
inlawrev-2815	1075	123	tax	tax	NOUN
inlawrev-2815	1075	124	equal	equal	ADJ
inlawrev-2815	1075	125	to	to	ADP
inlawrev-2815	1075	126	such	such	ADJ
inlawrev-2815	1075	127	difference	difference	NOUN
inlawrev-2815	1075	128	is	be	AUX
inlawrev-2815	1075	129	hereby	hereby	ADV
inlawrev-2815	1075	130	imposed	impose	VERB
inlawrev-2815	1075	131	.	.	PUNCT
inlawrev-2815	1076	1	(	(	PUNCT
inlawrev-2815	1076	2	b	b	X
inlawrev-2815	1076	3	)	)	PUNCT
inlawrev-2815	1076	4	a	a	DET
inlawrev-2815	1076	5	tax	tax	NOUN
inlawrev-2815	1076	6	is	be	AUX
inlawrev-2815	1076	7	levied	levy	VERB
inlawrev-2815	1076	8	against	against	ADP
inlawrev-2815	1076	9	the	the	DET
inlawrev-2815	1076	10	estate	estate	NOUN
inlawrev-2815	1076	11	of	of	ADP
inlawrev-2815	1076	12	every	every	DET
inlawrev-2815	1076	13	decedent	decedent	NOUN
inlawrev-2815	1076	14	not	not	PART
inlawrev-2815	1076	15	domiciled	domicile	VERB
inlawrev-2815	1076	16	in	in	ADP
inlawrev-2815	1076	17	this	this	DET
inlawrev-2815	1076	18	state	state	NOUN
inlawrev-2815	1076	19	upon	upon	SCONJ
inlawrev-2815	1076	20	the	the	DET
inlawrev-2815	1076	21	transfer	transfer	NOUN
inlawrev-2815	1076	22	of	of	ADP
inlawrev-2815	1076	23	the	the	DET
inlawrev-2815	1076	24	portion	portion	NOUN
inlawrev-2815	1076	25	of	of	ADP
inlawrev-2815	1076	26	the	the	DET
inlawrev-2815	1076	27	decedent	decedent	NOUN
inlawrev-2815	1076	28	's	's	PART
inlawrev-2815	1076	29	gross	gross	ADJ
inlawrev-2815	1076	30	estate	estate	NOUN
inlawrev-2815	1076	31	in	in	ADP
inlawrev-2815	1076	32	the	the	DET
inlawrev-2815	1076	33	state	state	NOUN
inlawrev-2815	1076	34	of	of	ADP
inlawrev-2815	1076	35	indiana	indiana	PROPN
inlawrev-2815	1076	36	equal	equal	ADJ
inlawrev-2815	1076	37	in	in	ADP
inlawrev-2815	1076	38	amount	amount	NOUN
inlawrev-2815	1076	39	to	to	ADP
inlawrev-2815	1076	40	that	that	DET
inlawrev-2815	1076	41	proportion	proportion	NOUN
inlawrev-2815	1076	42	of	of	ADP
inlawrev-2815	1076	43	the	the	DET
inlawrev-2815	1076	44	amount	amount	NOUN
inlawrev-2815	1076	45	by	by	ADP
inlawrev-2815	1076	46	which	which	PRON
inlawrev-2815	1076	47	the	the	DET
inlawrev-2815	1076	48	death	death	NOUN
inlawrev-2815	1076	49	tax	tax	NOUN
inlawrev-2815	1076	50	credit	credit	NOUN
inlawrev-2815	1076	51	exceeds	exceed	VERB
inlawrev-2815	1076	52	the	the	DET
inlawrev-2815	1076	53	amount	amount	NOUN
inlawrev-2815	1076	54	of	of	ADP
inlawrev-2815	1076	55	state	state	NOUN
inlawrev-2815	1076	56	death	death	NOUN
inlawrev-2815	1076	57	taxes	taxis	NOUN
inlawrev-2815	1076	58	,	,	PUNCT
inlawrev-2815	1076	59	exclusive	exclusive	ADJ
inlawrev-2815	1076	60	of	of	ADP
inlawrev-2815	1076	61	taxes	taxis	NOUN
inlawrev-2815	1076	62	imposed	impose	VERB
inlawrev-2815	1076	63	by	by	ADP
inlawrev-2815	1076	64	other	other	ADJ
inlawrev-2815	1076	65	states	state	NOUN
inlawrev-2815	1076	66	of	of	ADP
inlawrev-2815	1076	67	the	the	DET
inlawrev-2815	1076	68	character	character	NOUN
inlawrev-2815	1076	69	and	and	CCONJ
inlawrev-2815	1076	70	purpose	purpose	NOUN
inlawrev-2815	1076	71	of	of	ADP
inlawrev-2815	1076	72	the	the	DET
inlawrev-2815	1076	73	tax	tax	NOUN
inlawrev-2815	1076	74	levied	levy	VERB
inlawrev-2815	1076	75	by	by	ADP
inlawrev-2815	1076	76	paragraph	paragraph	NOUN
inlawrev-2815	1076	77	(	(	PUNCT
inlawrev-2815	1076	78	a	a	NOUN
inlawrev-2815	1076	79	)	)	PUNCT
inlawrev-2815	1076	80	of	of	ADP
inlawrev-2815	1076	81	this	this	DET
inlawrev-2815	1076	82	section	section	NOUN
inlawrev-2815	1076	83	which	which	PRON
inlawrev-2815	1076	84	the	the	DET
inlawrev-2815	1076	85	value	value	NOUN
inlawrev-2815	1076	86	of	of	ADP
inlawrev-2815	1076	87	the	the	DET
inlawrev-2815	1076	88	portion	portion	NOUN
inlawrev-2815	1076	89	of	of	ADP
inlawrev-2815	1076	90	the	the	DET
inlawrev-2815	1076	91	decedent	decedent	NOUN
inlawrev-2815	1076	92	's	's	PART
inlawrev-2815	1076	93	gross	gross	ADJ
inlawrev-2815	1076	94	estate	estate	NOUN
inlawrev-2815	1076	95	in	in	ADP
inlawrev-2815	1076	96	the	the	DET
inlawrev-2815	1076	97	state	state	NOUN
inlawrev-2815	1076	98	of	of	ADP
inlawrev-2815	1076	99	indiana	indiana	PROPN
inlawrev-2815	1076	100	bears	bear	VERB
inlawrev-2815	1077	1	[	[	X
inlawrev-2815	1077	2	to	to	ADP
inlawrev-2815	1077	3	]	]	X
inlawrev-2815	1077	4	the	the	DET
inlawrev-2815	1077	5	value	value	NOUN
inlawrev-2815	1077	6	of	of	ADP
inlawrev-2815	1077	7	decedent	decedent	NOUN
inlawrev-2815	1077	8	's	's	PART
inlawrev-2815	1077	9	entire	entire	ADJ
inlawrev-2815	1077	10	gross	gross	ADJ
inlawrev-2815	1077	11	estate	estate	NOUN
inlawrev-2815	1077	12	.	.	PUNCT
inlawrev-2815	1078	1	ind	ind	PROPN
inlawrev-2815	1078	2	.	.	PUNCT
inlawrev-2815	1079	1	code	code	PROPN
inlawrev-2815	1079	2	§	§	PROPN
inlawrev-2815	1079	3	6	6	NUM
inlawrev-2815	1079	4	-	-	SYM
inlawrev-2815	1079	5	4	4	NUM
inlawrev-2815	1079	6	-	-	PUNCT
inlawrev-2815	1079	7	1	1	NUM
inlawrev-2815	1079	8	-	-	SYM
inlawrev-2815	1079	9	37	37	NUM
inlawrev-2815	1079	10	(	(	PUNCT
inlawrev-2815	1079	11	1971	1971	NUM
inlawrev-2815	1079	12	)	)	PUNCT
inlawrev-2815	1079	13	.	.	PUNCT
inlawrev-2815	1080	1	195	195	NUM
inlawrev-2815	1080	2	.	.	NOUN
inlawrev-2815	1080	3	171	171	NUM
inlawrev-2815	1080	4	ind	ind	NOUN
inlawrev-2815	1080	5	.	.	PUNCT
inlawrev-2815	1081	1	app	app	PROPN
inlawrev-2815	1081	2	.	.	PROPN
inlawrev-2815	1082	1	76	76	NUM
inlawrev-2815	1082	2	,	,	PUNCT
inlawrev-2815	1082	3	355	355	NUM
inlawrev-2815	1082	4	n.e.2d	n.e.2d	NOUN
inlawrev-2815	1082	5	414	414	NUM
inlawrev-2815	1082	6	(	(	PUNCT
inlawrev-2815	1082	7	1976	1976	NUM
inlawrev-2815	1082	8	)	)	PUNCT
inlawrev-2815	1082	9	.	.	PUNCT
inlawrev-2815	1083	1	196	196	NUM
inlawrev-2815	1083	2	.	.	PUNCT
inlawrev-2815	1084	1	498	498	NUM
inlawrev-2815	1084	2	n.e.2d	n.e.2d	NOUN
inlawrev-2815	1084	3	990	990	NUM
inlawrev-2815	1084	4	,	,	PUNCT
inlawrev-2815	1084	5	991	991	NUM
inlawrev-2815	1084	6	and	and	CCONJ
inlawrev-2815	1084	7	.	.	PUNCT
inlawrev-2815	1085	1	ct	ct	PROPN
inlawrev-2815	1085	2	.	.	PUNCT
inlawrev-2815	1086	1	app	app	PROPN
inlawrev-2815	1086	2	.	.	PROPN
inlawrev-2815	1086	3	1986	1986	NUM
inlawrev-2815	1086	4	)	)	PUNCT
inlawrev-2815	1086	5	.	.	PUNCT
inlawrev-2815	1087	1	197	197	NUM
inlawrev-2815	1087	2	.	.	PUNCT
inlawrev-2815	1088	1	i	i	PRON
inlawrev-2815	1088	2	d.	d.	PROPN
inlawrev-2815	1088	3	198	198	NUM
inlawrev-2815	1088	4	.	.	PUNCT
inlawrev-2815	1089	1	i	i	PRON
inlawrev-2815	1089	2	d.	d.	PROPN
inlawrev-2815	1089	3	(	(	PUNCT
inlawrev-2815	1089	4	quoting	quote	VERB
inlawrev-2815	1089	5	purdue	purdue	PROPN
inlawrev-2815	1089	6	national	national	PROPN
inlawrev-2815	1089	7	bank	bank	PROPN
inlawrev-2815	1089	8	,	,	PUNCT
inlawrev-2815	1089	9	171	171	NUM
inlawrev-2815	1089	10	ind	ind	NOUN
inlawrev-2815	1089	11	.	.	PUNCT
inlawrev-2815	1090	1	app	app	PROPN
inlawrev-2815	1090	2	.	.	PUNCT
inlawrev-2815	1091	1	at	at	ADP
inlawrev-2815	1091	2	78	78	NUM
inlawrev-2815	1091	3	,	,	PUNCT
inlawrev-2815	1091	4	355	355	NUM
inlawrev-2815	1091	5	n.e.2d	n.e.2d	NOUN
inlawrev-2815	1091	6	at	at	ADP
inlawrev-2815	1091	7	416	416	NUM
inlawrev-2815	1091	8	)	)	PUNCT
inlawrev-2815	1091	9	.	.	PUNCT
inlawrev-2815	1092	1	in	in	ADP
inlawrev-2815	1092	2	purdue	purdue	PROPN
inlawrev-2815	1092	3	national	national	PROPN
inlawrev-2815	1092	4	bank	bank	PROPN
inlawrev-2815	1092	5	,	,	PUNCT
inlawrev-2815	1092	6	the	the	DET
inlawrev-2815	1092	7	meaning	meaning	NOUN
inlawrev-2815	1092	8	of	of	ADP
inlawrev-2815	1092	9	the	the	DET
inlawrev-2815	1092	10	parenthetical	parenthetical	ADJ
inlawrev-2815	1092	11	words	word	NOUN
inlawrev-2815	1092	12	,	,	PUNCT
inlawrev-2815	1092	13	"	"	PUNCT
inlawrev-2815	1092	14	not	not	PART
inlawrev-2815	1092	15	including	include	VERB
inlawrev-2815	1092	16	any	any	DET
inlawrev-2815	1092	17	credit	credit	NOUN
inlawrev-2815	1092	18	for	for	ADP
inlawrev-2815	1092	19	state	state	NOUN
inlawrev-2815	1092	20	death	death	NOUN
inlawrev-2815	1092	21	taxes	taxis	NOUN
inlawrev-2815	1092	22	allowed	allow	VERB
inlawrev-2815	1092	23	by	by	ADP
inlawrev-2815	1092	24	the	the	DET
inlawrev-2815	1092	25	federal	federal	ADJ
inlawrev-2815	1092	26	estate	estate	NOUN
inlawrev-2815	1092	27	tax	tax	NOUN
inlawrev-2815	1092	28	law	law	NOUN
inlawrev-2815	1092	29	,	,	PUNCT
inlawrev-2815	1092	30	"	"	PUNCT
inlawrev-2815	1092	31	was	be	AUX
inlawrev-2815	1092	32	construed	construe	VERB
inlawrev-2815	1092	33	to	to	PART
inlawrev-2815	1092	34	refer	refer	VERB
inlawrev-2815	1092	35	to	to	ADP
inlawrev-2815	1092	36	pickup	pickup	ADJ
inlawrev-2815	1092	37	taxes	taxis	NOUN
inlawrev-2815	1092	38	,	,	PUNCT
inlawrev-2815	1092	39	defined	define	VERB
inlawrev-2815	1092	40	as	as	ADP
inlawrev-2815	1092	41	"	"	PUNCT
inlawrev-2815	1092	42	additional	additional	ADJ
inlawrev-2815	1092	43	tax[es	tax[es	NOUN
inlawrev-2815	1092	44	]	]	PUNCT
inlawrev-2815	1092	45	in	in	ADP
inlawrev-2815	1092	46	an	an	DET
inlawrev-2815	1092	47	amount	amount	NOUN
inlawrev-2815	1092	48	equal	equal	ADJ
inlawrev-2815	1092	49	to	to	ADP
inlawrev-2815	1092	50	the	the	DET
inlawrev-2815	1092	51	amount	amount	NOUN
inlawrev-2815	1092	52	by	by	ADP
inlawrev-2815	1092	53	which	which	PRON
inlawrev-2815	1092	54	the	the	DET
inlawrev-2815	1092	55	allowed	allow	VERB
inlawrev-2815	1092	56	credit	credit	NOUN
inlawrev-2815	1092	57	exceeds	exceed	VERB
inlawrev-2815	1092	58	the	the	DET
inlawrev-2815	1092	59	state	state	NOUN
inlawrev-2815	1092	60	tax	tax	NOUN
inlawrev-2815	1092	61	.	.	PUNCT
inlawrev-2815	1092	62	"	"	PUNCT
inlawrev-2815	1093	1	171	171	NUM
inlawrev-2815	1093	2	ind	ind	NOUN
inlawrev-2815	1093	3	.	.	PUNCT
inlawrev-2815	1094	1	app	app	PROPN
inlawrev-2815	1094	2	.	.	PUNCT
inlawrev-2815	1095	1	at	at	ADP
inlawrev-2815	1095	2	76	76	NUM
inlawrev-2815	1095	3	,	,	PUNCT
inlawrev-2815	1095	4	77	77	NUM
inlawrev-2815	1095	5	n.l	n.l	PROPN
inlawrev-2815	1095	6	,	,	PUNCT
inlawrev-2815	1095	7	355	355	NUM
inlawrev-2815	1095	8	n.e.2d	n.e.2d	NOUN
inlawrev-2815	1095	9	at	at	ADP
inlawrev-2815	1095	10	415	415	NUM
inlawrev-2815	1095	11	n.l	n.l	PROPN
inlawrev-2815	1095	12	.	.	PROPN
inlawrev-2815	1095	13	199	199	NUM
inlawrev-2815	1095	14	.	.	PUNCT
inlawrev-2815	1096	1	498	498	NUM
inlawrev-2815	1096	2	n.e.2d	n.e.2d	NOUN
inlawrev-2815	1096	3	at	at	ADP
inlawrev-2815	1096	4	994	994	NUM
inlawrev-2815	1096	5	.	.	PUNCT
inlawrev-2815	1096	6	1988	1988	NUM
inlawrev-2815	1096	7	]	]	PUNCT
inlawrev-2815	1096	8	tax	tax	NOUN
inlawrev-2815	1096	9	policy	policy	NOUN
inlawrev-2815	1096	10	479	479	NUM
inlawrev-2815	1096	11	rather	rather	ADV
inlawrev-2815	1096	12	its	its	PRON
inlawrev-2815	1096	13	nature	nature	NOUN
inlawrev-2815	1096	14	as	as	ADP
inlawrev-2815	1096	15	"	"	PUNCT
inlawrev-2815	1096	16	a	a	DET
inlawrev-2815	1096	17	tax	tax	NOUN
inlawrev-2815	1096	18	levied	levy	VERB
inlawrev-2815	1096	19	by	by	ADP
inlawrev-2815	1096	20	the	the	DET
inlawrev-2815	1096	21	state	state	NOUN
inlawrev-2815	1096	22	in	in	ADP
inlawrev-2815	1096	23	order	order	NOUN
inlawrev-2815	1096	24	to	to	PART
inlawrev-2815	1096	25	take	take	VERB
inlawrev-2815	1096	26	advantage	advantage	NOUN
inlawrev-2815	1096	27	of	of	ADP
inlawrev-2815	1096	28	the	the	DET
inlawrev-2815	1096	29	federal	federal	ADJ
inlawrev-2815	1096	30	death	death	NOUN
inlawrev-2815	1096	31	tax	tax	NOUN
inlawrev-2815	1096	32	credit	credit	NOUN
inlawrev-2815	1096	33	.	.	PUNCT
inlawrev-2815	1097	1	"	"	PUNCT
inlawrev-2815	1097	2	^^^	^^^	ADP
inlawrev-2815	1097	3	the	the	DET
inlawrev-2815	1097	4	court	court	NOUN
inlawrev-2815	1097	5	then	then	ADV
inlawrev-2815	1097	6	addressed	address	VERB
inlawrev-2815	1097	7	the	the	DET
inlawrev-2815	1097	8	estate	estate	NOUN
inlawrev-2815	1097	9	's	's	PART
inlawrev-2815	1097	10	argument	argument	NOUN
inlawrev-2815	1097	11	that	that	SCONJ
inlawrev-2815	1097	12	the	the	DET
inlawrev-2815	1097	13	taxes	taxis	NOUN
inlawrev-2815	1097	14	were	be	AUX
inlawrev-2815	1097	15	not	not	PART
inlawrev-2815	1097	16	similar	similar	ADJ
inlawrev-2815	1097	17	in	in	ADP
inlawrev-2815	1097	18	nature	nature	NOUN
inlawrev-2815	1097	19	because	because	SCONJ
inlawrev-2815	1097	20	the	the	DET
inlawrev-2815	1097	21	florida	florida	PROPN
inlawrev-2815	1097	22	tax	tax	NOUN
inlawrev-2815	1097	23	was	be	AUX
inlawrev-2815	1097	24	assessed	assess	VERB
inlawrev-2815	1097	25	solely	solely	ADV
inlawrev-2815	1097	26	on	on	ADP
inlawrev-2815	1097	27	the	the	DET
inlawrev-2815	1097	28	property	property	NOUN
inlawrev-2815	1097	29	located	locate	VERB
inlawrev-2815	1097	30	in	in	ADP
inlawrev-2815	1097	31	florida	florida	PROPN
inlawrev-2815	1097	32	,	,	PUNCT
inlawrev-2815	1097	33	while	while	SCONJ
inlawrev-2815	1097	34	indiana	indiana	PROPN
inlawrev-2815	1097	35	's	's	PART
inlawrev-2815	1097	36	estate	estate	NOUN
inlawrev-2815	1097	37	tax	tax	NOUN
inlawrev-2815	1097	38	was	be	AUX
inlawrev-2815	1097	39	not	not	PART
inlawrev-2815	1097	40	so	so	ADV
inlawrev-2815	1097	41	limited	limited	ADJ
inlawrev-2815	1097	42	.	.	PUNCT
inlawrev-2815	1098	1	this	this	PRON
inlawrev-2815	1098	2	was	be	AUX
inlawrev-2815	1098	3	dismissed	dismiss	VERB
inlawrev-2815	1098	4	as	as	ADP
inlawrev-2815	1098	5	merely	merely	ADV
inlawrev-2815	1098	6	a	a	DET
inlawrev-2815	1098	7	jurisdictional	jurisdictional	ADJ
inlawrev-2815	1098	8	requirement	requirement	NOUN
inlawrev-2815	1098	9	rather	rather	ADV
inlawrev-2815	1098	10	than	than	ADP
inlawrev-2815	1098	11	a	a	DET
inlawrev-2815	1098	12	distinction	distinction	NOUN
inlawrev-2815	1098	13	in	in	ADP
inlawrev-2815	1098	14	purpose	purpose	NOUN
inlawrev-2815	1098	15	or	or	CCONJ
inlawrev-2815	1098	16	character	character	NOUN
inlawrev-2815	1098	17	.	.	PUNCT
inlawrev-2815	1099	1	^^^	^^^	ADP
inlawrev-2815	1099	2	the	the	DET
inlawrev-2815	1099	3	estate	estate	NOUN
inlawrev-2815	1099	4	also	also	ADV
inlawrev-2815	1099	5	argued	argue	VERB
inlawrev-2815	1099	6	that	that	SCONJ
inlawrev-2815	1099	7	the	the	DET
inlawrev-2815	1099	8	florida	florida	PROPN
inlawrev-2815	1099	9	tax	tax	NOUN
inlawrev-2815	1099	10	scheme	scheme	NOUN
inlawrev-2815	1099	11	prevented	prevent	VERB
inlawrev-2815	1099	12	total	total	ADJ
inlawrev-2815	1099	13	death	death	NOUN
inlawrev-2815	1099	14	taxes	taxis	NOUN
inlawrev-2815	1099	15	from	from	ADP
inlawrev-2815	1099	16	exceeding	exceed	VERB
inlawrev-2815	1099	17	the	the	DET
inlawrev-2815	1099	18	federal	federal	ADJ
inlawrev-2815	1099	19	death	death	NOUN
inlawrev-2815	1099	20	tax	tax	NOUN
inlawrev-2815	1099	21	credit	credit	NOUN
inlawrev-2815	1099	22	.	.	PUNCT
inlawrev-2815	1100	1	even	even	ADV
inlawrev-2815	1100	2	if	if	SCONJ
inlawrev-2815	1100	3	this	this	PRON
inlawrev-2815	1100	4	was	be	AUX
inlawrev-2815	1100	5	so	so	ADV
inlawrev-2815	1100	6	,	,	PUNCT
inlawrev-2815	1100	7	the	the	DET
inlawrev-2815	1100	8	court	court	NOUN
inlawrev-2815	1100	9	responded	respond	VERB
inlawrev-2815	1100	10	,	,	PUNCT
inlawrev-2815	1100	11	it	it	PRON
inlawrev-2815	1100	12	has	have	VERB
inlawrev-2815	1100	13	nothing	nothing	PRON
inlawrev-2815	1100	14	to	to	PART
inlawrev-2815	1100	15	do	do	VERB
inlawrev-2815	1100	16	with	with	ADP
inlawrev-2815	1100	17	the	the	DET
inlawrev-2815	1100	18	purpose	purpose	NOUN
inlawrev-2815	1100	19	and	and	CCONJ
inlawrev-2815	1100	20	character	character	NOUN
inlawrev-2815	1100	21	of	of	ADP
inlawrev-2815	1100	22	the	the	DET
inlawrev-2815	1100	23	tax.^^^	tax.^^^	NOUN
inlawrev-2815	1100	24	the	the	DET
inlawrev-2815	1100	25	court	court	NOUN
inlawrev-2815	1100	26	also	also	ADV
inlawrev-2815	1100	27	dismissed	dismiss	VERB
inlawrev-2815	1100	28	various	various	ADJ
inlawrev-2815	1100	29	other	other	ADJ
inlawrev-2815	1100	30	arguments	argument	NOUN
inlawrev-2815	1100	31	advanced	advance	VERB
inlawrev-2815	1100	32	by	by	ADP
inlawrev-2815	1100	33	the	the	DET
inlawrev-2815	1100	34	estate	estate	NOUN
inlawrev-2815	1100	35	for	for	ADP
inlawrev-2815	1100	36	the	the	DET
inlawrev-2815	1100	37	reason	reason	NOUN
inlawrev-2815	1100	38	that	that	PRON
inlawrev-2815	1100	39	they	they	PRON
inlawrev-2815	1100	40	did	do	AUX
inlawrev-2815	1100	41	not	not	PART
inlawrev-2815	1100	42	specifically	specifically	ADV
inlawrev-2815	1100	43	demonstrate	demonstrate	VERB
inlawrev-2815	1100	44	that	that	SCONJ
inlawrev-2815	1100	45	the	the	DET
inlawrev-2815	1100	46	purpose	purpose	NOUN
inlawrev-2815	1100	47	and	and	CCONJ
inlawrev-2815	1100	48	character	character	NOUN
inlawrev-2815	1100	49	of	of	ADP
inlawrev-2815	1100	50	the	the	DET
inlawrev-2815	1100	51	two	two	NUM
inlawrev-2815	1100	52	taxes	taxis	NOUN
inlawrev-2815	1100	53	were	be	AUX
inlawrev-2815	1100	54	different.^	different.^	PROPN
inlawrev-2815	1100	55	°	°	PROPN
inlawrev-2815	1100	56	^	^	PUNCT
inlawrev-2815	1100	57	specifically	specifically	ADV
inlawrev-2815	1100	58	the	the	DET
inlawrev-2815	1100	59	court	court	NOUN
inlawrev-2815	1100	60	found	find	VERB
inlawrev-2815	1100	61	:	:	PUNCT
inlawrev-2815	1100	62	all	all	PRON
inlawrev-2815	1100	63	of	of	ADP
inlawrev-2815	1100	64	the	the	DET
inlawrev-2815	1100	65	distinctions	distinction	NOUN
inlawrev-2815	1100	66	which	which	PRON
inlawrev-2815	1100	67	the	the	DET
inlawrev-2815	1100	68	estate	estate	NOUN
inlawrev-2815	1100	69	would	would	AUX
inlawrev-2815	1100	70	draw	draw	VERB
inlawrev-2815	1100	71	are	be	AUX
inlawrev-2815	1100	72	distinctions	distinction	NOUN
inlawrev-2815	1100	73	collateral	collateral	NOUN
inlawrev-2815	1100	74	to	to	ADP
inlawrev-2815	1100	75	the	the	DET
inlawrev-2815	1100	76	essential	essential	ADJ
inlawrev-2815	1100	77	purpose	purpose	NOUN
inlawrev-2815	1100	78	and	and	CCONJ
inlawrev-2815	1100	79	character	character	NOUN
inlawrev-2815	1100	80	of	of	ADP
inlawrev-2815	1100	81	the	the	DET
inlawrev-2815	1100	82	taxes	taxis	NOUN
inlawrev-2815	1100	83	themselves	themselves	PRON
inlawrev-2815	1100	84	.	.	PUNCT
inlawrev-2815	1101	1	both	both	DET
inlawrev-2815	1101	2	taxes	taxis	NOUN
inlawrev-2815	1101	3	are	be	AUX
inlawrev-2815	1101	4	,	,	PUNCT
inlawrev-2815	1101	5	undeniably	undeniably	ADV
inlawrev-2815	1101	6	,	,	PUNCT
inlawrev-2815	1101	7	pickup	pickup	ADJ
inlawrev-2815	1101	8	taxes	taxis	NOUN
inlawrev-2815	1101	9	.	.	PUNCT
inlawrev-2815	1102	1	the	the	DET
inlawrev-2815	1102	2	purpose	purpose	NOUN
inlawrev-2815	1102	3	of	of	ADP
inlawrev-2815	1102	4	both	both	CCONJ
inlawrev-2815	1102	5	the	the	DET
inlawrev-2815	1102	6	florida	florida	PROPN
inlawrev-2815	1102	7	estate	estate	NOUN
inlawrev-2815	1102	8	tax	tax	NOUN
inlawrev-2815	1102	9	and	and	CCONJ
inlawrev-2815	1102	10	the	the	DET
inlawrev-2815	1102	11	indiana	indiana	PROPN
inlawrev-2815	1102	12	estate	estate	PROPN
inlawrev-2815	1102	13	tax	tax	NOUN
inlawrev-2815	1102	14	is	be	AUX
inlawrev-2815	1102	15	to	to	PART
inlawrev-2815	1102	16	take	take	VERB
inlawrev-2815	1102	17	advantage	advantage	NOUN
inlawrev-2815	1102	18	of	of	ADP
inlawrev-2815	1102	19	the	the	DET
inlawrev-2815	1102	20	federal	federal	ADJ
inlawrev-2815	1102	21	estate	estate	NOUN
inlawrev-2815	1102	22	tax	tax	NOUN
inlawrev-2815	1102	23	credit	credit	NOUN
inlawrev-2815	1102	24	for	for	ADP
inlawrev-2815	1102	25	state	state	NOUN
inlawrev-2815	1102	26	death	death	NOUN
inlawrev-2815	1102	27	taxes	taxis	NOUN
inlawrev-2815	1102	28	paid.^^'^	paid.^^'^	NOUN
inlawrev-2815	1102	29	to	to	PART
inlawrev-2815	1102	30	portray	portray	VERB
inlawrev-2815	1102	31	the	the	DET
inlawrev-2815	1102	32	essential	essential	ADJ
inlawrev-2815	1102	33	similarity	similarity	NOUN
inlawrev-2815	1102	34	of	of	ADP
inlawrev-2815	1102	35	the	the	DET
inlawrev-2815	1102	36	character	character	NOUN
inlawrev-2815	1102	37	of	of	ADP
inlawrev-2815	1102	38	the	the	DET
inlawrev-2815	1102	39	two	two	NUM
inlawrev-2815	1102	40	taxes	taxis	NOUN
inlawrev-2815	1102	41	,	,	PUNCT
inlawrev-2815	1102	42	the	the	DET
inlawrev-2815	1102	43	court	court	NOUN
inlawrev-2815	1102	44	then	then	ADV
inlawrev-2815	1102	45	set	set	VERB
inlawrev-2815	1102	46	out	out	ADP
inlawrev-2815	1102	47	the	the	DET
inlawrev-2815	1102	48	mathamatical	mathamatical	ADJ
inlawrev-2815	1102	49	formulas	formula	NOUN
inlawrev-2815	1102	50	for	for	ADP
inlawrev-2815	1102	51	computing	compute	VERB
inlawrev-2815	1102	52	indiana	indiana	PROPN
inlawrev-2815	1102	53	and	and	CCONJ
inlawrev-2815	1102	54	florida	florida	PROPN
inlawrev-2815	1102	55	estate	estate	NOUN
inlawrev-2815	1102	56	taxes	taxis	NOUN
inlawrev-2815	1102	57	:	:	PUNCT
inlawrev-2815	1102	58	indiana	indiana	NOUN
inlawrev-2815	1102	59	estate	estate	PROPN
inlawrev-2815	1102	60	tax	tax	NOUN
inlawrev-2815	1102	61	=	=	PUNCT
inlawrev-2815	1102	62	indiana	indiana	NOUN
inlawrev-2815	1102	63	estate	estate	PROPN
inlawrev-2815	1102	64	(	(	PUNCT
inlawrev-2815	1102	65	federal	federal	ADJ
inlawrev-2815	1102	66	tax	tax	NOUN
inlawrev-2815	1102	67	credit	credit	NOUN
inlawrev-2815	1102	68	gross	gross	ADJ
inlawrev-2815	1102	69	estate	estate	NOUN
inlawrev-2815	1102	70	^	^	PUNCT
inlawrev-2815	1102	71	state	state	NOUN
inlawrev-2815	1102	72	death	death	NOUN
inlawrev-2815	1102	73	taxes	taxis	NOUN
inlawrev-2815	1102	74	)	)	PUNCT
inlawrev-2815	1102	75	^	^	PUNCT
inlawrev-2815	1102	76	,	,	PUNCT
inlawrev-2815	1102	77	.	.	PUNCT
inlawrev-2815	1102	78	.	.	PUNCT
inlawrev-2815	1103	1	^	^	PUNCT
inlawrev-2815	1103	2	^	^	PUNCT
inlawrev-2815	1103	3	florida	florida	PROPN
inlawrev-2815	1103	4	estate	estate	PROPN
inlawrev-2815	1103	5	^	^	PUNCT
inlawrev-2815	1103	6	,	,	PUNCT
inlawrev-2815	1103	7	,	,	PUNCT
inlawrev-2815	1103	8	,	,	PUNCT
inlawrev-2815	1103	9	.	.	PUNCT
inlawrev-2815	1103	10	.	.	PUNCT
inlawrev-2815	1104	1	„	„	PROPN
inlawrev-2815	1104	2	,	,	PUNCT
inlawrev-2815	1104	3	florida	florida	PROPN
inlawrev-2815	1104	4	estate	estate	NOUN
inlawrev-2815	1104	5	tax	tax	NOUN
inlawrev-2815	1104	6	=	=	NOUN
inlawrev-2815	1104	7	x	x	SYM
inlawrev-2815	1104	8	federal	federal	ADJ
inlawrev-2815	1104	9	tax	tax	NOUN
inlawrev-2815	1104	10	credit	credit	NOUN
inlawrev-2815	1104	11	.	.	PUNCT
inlawrev-2815	1105	1	^^^	^^^	ADP
inlawrev-2815	1105	2	gross	gross	ADJ
inlawrev-2815	1105	3	estate	estate	NOUN
inlawrev-2815	1105	4	200	200	NUM
inlawrev-2815	1105	5	.	.	PUNCT
inlawrev-2815	1106	1	i	i	PRON
inlawrev-2815	1106	2	d.	d.	PROPN
inlawrev-2815	1106	3	at	at	ADP
inlawrev-2815	1106	4	991	991	NUM
inlawrev-2815	1106	5	(	(	PUNCT
inlawrev-2815	1106	6	citing	cite	VERB
inlawrev-2815	1106	7	42	42	NUM
inlawrev-2815	1106	8	am	am	NOUN
inlawrev-2815	1106	9	.	.	PUNCT
inlawrev-2815	1107	1	jur	jur	PROPN
inlawrev-2815	1107	2	.	.	PUNCT
inlawrev-2815	1107	3	2d	2d	PROPN
inlawrev-2815	1107	4	inheritance	inheritance	NOUN
inlawrev-2815	1107	5	,	,	PUNCT
inlawrev-2815	1107	6	estate	estate	NOUN
inlawrev-2815	1107	7	,	,	PUNCT
inlawrev-2815	1107	8	and	and	CCONJ
inlawrev-2815	1107	9	gift	gift	NOUN
inlawrev-2815	1107	10	taxes	taxis	NOUN
inlawrev-2815	1107	11	§	§	PROPN
inlawrev-2815	1107	12	7	7	NUM
inlawrev-2815	1107	13	(	(	PUNCT
inlawrev-2815	1107	14	1969	1969	NUM
inlawrev-2815	1107	15	)	)	PUNCT
inlawrev-2815	1107	16	)	)	PUNCT
inlawrev-2815	1107	17	.	.	PUNCT
inlawrev-2815	1108	1	201	201	NUM
inlawrev-2815	1108	2	.	.	PUNCT
inlawrev-2815	1109	1	i	i	PRON
inlawrev-2815	1109	2	d.	d.	PROPN
inlawrev-2815	1109	3	at	at	ADP
inlawrev-2815	1109	4	992	992	NUM
inlawrev-2815	1109	5	.	.	PUNCT
inlawrev-2815	1110	1	the	the	DET
inlawrev-2815	1110	2	court	court	NOUN
inlawrev-2815	1110	3	also	also	ADV
inlawrev-2815	1110	4	noted	note	VERB
inlawrev-2815	1110	5	that	that	SCONJ
inlawrev-2815	1110	6	if	if	SCONJ
inlawrev-2815	1110	7	a	a	DET
inlawrev-2815	1110	8	reference	reference	NOUN
inlawrev-2815	1110	9	to	to	ADP
inlawrev-2815	1110	10	property	property	NOUN
inlawrev-2815	1110	11	within	within	ADP
inlawrev-2815	1110	12	the	the	DET
inlawrev-2815	1110	13	taxing	tax	VERB
inlawrev-2815	1110	14	state	state	NOUN
inlawrev-2815	1110	15	is	be	AUX
inlawrev-2815	1110	16	sufficient	sufficient	ADJ
inlawrev-2815	1110	17	to	to	PART
inlawrev-2815	1110	18	render	render	VERB
inlawrev-2815	1110	19	another	another	DET
inlawrev-2815	1110	20	state	state	NOUN
inlawrev-2815	1110	21	's	's	PART
inlawrev-2815	1110	22	death	death	NOUN
inlawrev-2815	1110	23	tax	tax	NOUN
inlawrev-2815	1110	24	different	different	ADJ
inlawrev-2815	1110	25	in	in	ADP
inlawrev-2815	1110	26	purpose	purpose	NOUN
inlawrev-2815	1110	27	and	and	CCONJ
inlawrev-2815	1110	28	character	character	NOUN
inlawrev-2815	1110	29	,	,	PUNCT
inlawrev-2815	1110	30	no	no	DET
inlawrev-2815	1110	31	tax	tax	NOUN
inlawrev-2815	1110	32	levied	levy	VERB
inlawrev-2815	1110	33	by	by	ADP
inlawrev-2815	1110	34	another	another	DET
inlawrev-2815	1110	35	state	state	NOUN
inlawrev-2815	1110	36	would	would	AUX
inlawrev-2815	1110	37	be	be	AUX
inlawrev-2815	1110	38	excluded	exclude	VERB
inlawrev-2815	1110	39	by	by	ADP
inlawrev-2815	1110	40	ind	ind	PROPN
inlawrev-2815	1110	41	.	.	PUNCT
inlawrev-2815	1111	1	code	code	PROPN
inlawrev-2815	1111	2	§	§	PROPN
inlawrev-2815	1111	3	6	6	NUM
inlawrev-2815	1111	4	-	-	SYM
inlawrev-2815	1111	5	4.1	4.1	NUM
inlawrev-2815	1111	6	-	-	PUNCT
inlawrev-2815	1111	7	1	1	NUM
inlawrev-2815	1111	8	-	-	SYM
inlawrev-2815	1111	9	12	12	NUM
inlawrev-2815	1111	10	(	(	PUNCT
inlawrev-2815	1111	11	1988	1988	NUM
inlawrev-2815	1111	12	)	)	PUNCT
inlawrev-2815	1111	13	,	,	PUNCT
inlawrev-2815	1111	14	and	and	CCONJ
inlawrev-2815	1111	15	the	the	DET
inlawrev-2815	1111	16	statute	statute	NOUN
inlawrev-2815	1111	17	would	would	AUX
inlawrev-2815	1111	18	be	be	AUX
inlawrev-2815	1111	19	superfluous	superfluous	ADJ
inlawrev-2815	1111	20	.	.	PUNCT
inlawrev-2815	1112	1	i	i	PRON
inlawrev-2815	1112	2	d.	d.	PROPN
inlawrev-2815	1112	3	202	202	NUM
inlawrev-2815	1112	4	.	.	PUNCT
inlawrev-2815	1113	1	i	i	PRON
inlawrev-2815	1113	2	d.	d.	PROPN
inlawrev-2815	1113	3	at	at	ADP
inlawrev-2815	1113	4	993	993	NUM
inlawrev-2815	1113	5	.	.	PUNCT
inlawrev-2815	1113	6	203	203	NUM
inlawrev-2815	1113	7	.	.	PUNCT
inlawrev-2815	1114	1	i	i	PRON
inlawrev-2815	1114	2	d.	d.	PROPN
inlawrev-2815	1114	3	the	the	DET
inlawrev-2815	1114	4	arguments	argument	NOUN
inlawrev-2815	1114	5	were	be	AUX
inlawrev-2815	1114	6	that	that	SCONJ
inlawrev-2815	1114	7	the	the	DET
inlawrev-2815	1114	8	florida	florida	PROPN
inlawrev-2815	1114	9	tax	tax	NOUN
inlawrev-2815	1114	10	did	do	AUX
inlawrev-2815	1114	11	not	not	PART
inlawrev-2815	1114	12	reduce	reduce	VERB
inlawrev-2815	1114	13	its	its	PRON
inlawrev-2815	1114	14	tax	tax	NOUN
inlawrev-2815	1114	15	base	base	NOUN
inlawrev-2815	1114	16	by	by	ADP
inlawrev-2815	1114	17	other	other	ADJ
inlawrev-2815	1114	18	states	state	NOUN
inlawrev-2815	1114	19	'	'	PART
inlawrev-2815	1114	20	death	death	NOUN
inlawrev-2815	1114	21	taxes	taxis	NOUN
inlawrev-2815	1114	22	while	while	SCONJ
inlawrev-2815	1114	23	indiana	indiana	PROPN
inlawrev-2815	1114	24	did	do	VERB
inlawrev-2815	1114	25	and	and	CCONJ
inlawrev-2815	1114	26	that	that	SCONJ
inlawrev-2815	1114	27	indiana	indiana	PROPN
inlawrev-2815	1114	28	had	have	VERB
inlawrev-2815	1114	29	a	a	DET
inlawrev-2815	1114	30	two	two	NUM
inlawrev-2815	1114	31	level	level	NOUN
inlawrev-2815	1114	32	inheritanceestate	inheritanceestate	ADJ
inlawrev-2815	1114	33	tax	tax	NOUN
inlawrev-2815	1114	34	while	while	SCONJ
inlawrev-2815	1114	35	florida	florida	PROPN
inlawrev-2815	1114	36	imposed	impose	VERB
inlawrev-2815	1114	37	but	but	CCONJ
inlawrev-2815	1114	38	a	a	DET
inlawrev-2815	1114	39	singe	singe	NOUN
inlawrev-2815	1114	40	death	death	NOUN
inlawrev-2815	1114	41	tax	tax	NOUN
inlawrev-2815	1114	42	.	.	PUNCT
inlawrev-2815	1115	1	204	204	NUM
inlawrev-2815	1115	2	.	.	PUNCT
inlawrev-2815	1116	1	i	i	PRON
inlawrev-2815	1116	2	d.	d.	PROPN
inlawrev-2815	1116	3	205	205	NUM
inlawrev-2815	1116	4	.	.	PUNCT
inlawrev-2815	1117	1	i	i	PRON
inlawrev-2815	1117	2	d.	d.	PROPN
inlawrev-2815	1117	3	at	at	ADP
inlawrev-2815	1117	4	994	994	NUM
inlawrev-2815	1117	5	.	.	PUNCT
inlawrev-2815	1118	1	480	480	NUM
inlawrev-2815	1118	2	indiana	indiana	PROPN
inlawrev-2815	1118	3	law	law	PROPN
inlawrev-2815	1118	4	review	review	NOUN
inlawrev-2815	1119	1	[	[	X
inlawrev-2815	1119	2	vol	vol	NOUN
inlawrev-2815	1119	3	.	.	PUNCT
inlawrev-2815	1119	4	22:449	22:449	NUM
inlawrev-2815	1120	1	the	the	DET
inlawrev-2815	1120	2	court	court	NOUN
inlawrev-2815	1120	3	further	far	ADV
inlawrev-2815	1120	4	noted	note	VERB
inlawrev-2815	1120	5	:	:	PUNCT
inlawrev-2815	1120	6	the	the	DET
inlawrev-2815	1120	7	similarity	similarity	NOUN
inlawrev-2815	1120	8	in	in	ADP
inlawrev-2815	1120	9	character	character	NOUN
inlawrev-2815	1120	10	between	between	ADP
inlawrev-2815	1120	11	the	the	DET
inlawrev-2815	1120	12	two	two	NUM
inlawrev-2815	1120	13	taxes	taxis	NOUN
inlawrev-2815	1120	14	is	be	AUX
inlawrev-2815	1120	15	demonstrated	demonstrate	VERB
inlawrev-2815	1120	16	by	by	ADP
inlawrev-2815	1120	17	the	the	DET
inlawrev-2815	1120	18	means	means	NOUN
inlawrev-2815	1120	19	each	each	DET
inlawrev-2815	1120	20	tax	tax	NOUN
inlawrev-2815	1120	21	employs	employ	VERB
inlawrev-2815	1120	22	to	to	PART
inlawrev-2815	1120	23	achieve	achieve	VERB
inlawrev-2815	1120	24	its	its	PRON
inlawrev-2815	1120	25	purpose	purpose	NOUN
inlawrev-2815	1120	26	.	.	PUNCT
inlawrev-2815	1121	1	both	both	DET
inlawrev-2815	1121	2	taxes	taxis	NOUN
inlawrev-2815	1121	3	refer	refer	VERB
inlawrev-2815	1121	4	to	to	ADP
inlawrev-2815	1121	5	the	the	DET
inlawrev-2815	1121	6	federal	federal	ADJ
inlawrev-2815	1121	7	tax	tax	NOUN
inlawrev-2815	1121	8	credit	credit	NOUN
inlawrev-2815	1121	9	in	in	ADP
inlawrev-2815	1121	10	order	order	NOUN
inlawrev-2815	1121	11	to	to	PART
inlawrev-2815	1121	12	determine	determine	VERB
inlawrev-2815	1121	13	the	the	DET
inlawrev-2815	1121	14	estate	estate	NOUN
inlawrev-2815	1121	15	tax	tax	NOUN
inlawrev-2815	1121	16	owed	owe	VERB
inlawrev-2815	1121	17	.	.	PUNCT
inlawrev-2815	1122	1	in	in	ADP
inlawrev-2815	1122	2	fact	fact	NOUN
inlawrev-2815	1122	3	,	,	PUNCT
inlawrev-2815	1122	4	the	the	DET
inlawrev-2815	1122	5	only	only	ADJ
inlawrev-2815	1122	6	difference	difference	NOUN
inlawrev-2815	1122	7	between	between	ADP
inlawrev-2815	1122	8	the	the	DET
inlawrev-2815	1122	9	formula	formula	NOUN
inlawrev-2815	1122	10	employed	employ	VERB
inlawrev-2815	1122	11	by	by	ADP
inlawrev-2815	1122	12	indiana	indiana	PROPN
inlawrev-2815	1122	13	to	to	PART
inlawrev-2815	1122	14	determine	determine	VERB
inlawrev-2815	1122	15	the	the	DET
inlawrev-2815	1122	16	estate	estate	NOUN
inlawrev-2815	1122	17	tax	tax	NOUN
inlawrev-2815	1122	18	of	of	ADP
inlawrev-2815	1122	19	a	a	DET
inlawrev-2815	1122	20	non	non	ADJ
inlawrev-2815	1122	21	-	-	ADJ
inlawrev-2815	1122	22	resident	resident	ADJ
inlawrev-2815	1122	23	decedent	decedent	NOUN
inlawrev-2815	1122	24	and	and	CCONJ
inlawrev-2815	1122	25	the	the	DET
inlawrev-2815	1122	26	formula	formula	NOUN
inlawrev-2815	1122	27	used	use	VERB
inlawrev-2815	1122	28	by	by	ADP
inlawrev-2815	1122	29	florida	florida	PROPN
inlawrev-2815	1122	30	is	be	AUX
inlawrev-2815	1122	31	that	that	SCONJ
inlawrev-2815	1122	32	the	the	DET
inlawrev-2815	1122	33	indiana	indiana	PROPN
inlawrev-2815	1122	34	formula	formula	NOUN
inlawrev-2815	1122	35	takes	take	VERB
inlawrev-2815	1122	36	into	into	ADP
inlawrev-2815	1122	37	account	account	NOUN
inlawrev-2815	1122	38	the	the	DET
inlawrev-2815	1122	39	state	state	NOUN
inlawrev-2815	1122	40	death	death	NOUN
inlawrev-2815	1122	41	taxes	taxis	NOUN
inlawrev-2815	1122	42	paid.^^^	paid.^^^	VERB
inlawrev-2815	1122	43	d.	d.	PROPN
inlawrev-2815	1122	44	analysis	analysis	VERB
inlawrev-2815	1122	45	the	the	DET
inlawrev-2815	1122	46	court	court	NOUN
inlawrev-2815	1122	47	of	of	ADP
inlawrev-2815	1122	48	appeals	appeal	NOUN
inlawrev-2815	1122	49	'	'	PART
inlawrev-2815	1122	50	opinion	opinion	NOUN
inlawrev-2815	1122	51	correctly	correctly	ADV
inlawrev-2815	1122	52	identified	identify	VERB
inlawrev-2815	1122	53	the	the	DET
inlawrev-2815	1122	54	purpose	purpose	NOUN
inlawrev-2815	1122	55	of	of	ADP
inlawrev-2815	1122	56	pickup	pickup	ADJ
inlawrev-2815	1122	57	taxes	taxis	NOUN
inlawrev-2815	1122	58	as	as	ADP
inlawrev-2815	1122	59	diverting	divert	VERB
inlawrev-2815	1122	60	funds	fund	NOUN
inlawrev-2815	1122	61	to	to	ADP
inlawrev-2815	1122	62	state	state	NOUN
inlawrev-2815	1122	63	treasuries	treasury	NOUN
inlawrev-2815	1122	64	which	which	PRON
inlawrev-2815	1122	65	otherwise	otherwise	ADV
inlawrev-2815	1122	66	would	would	AUX
inlawrev-2815	1122	67	be	be	AUX
inlawrev-2815	1122	68	destined	destine	VERB
inlawrev-2815	1122	69	for	for	ADP
inlawrev-2815	1122	70	federal	federal	ADJ
inlawrev-2815	1122	71	use.^^^	use.^^^	PROPN
inlawrev-2815	1122	72	however	however	ADV
inlawrev-2815	1122	73	,	,	PUNCT
inlawrev-2815	1122	74	the	the	DET
inlawrev-2815	1122	75	sketchy	sketchy	ADJ
inlawrev-2815	1122	76	analysis	analysis	NOUN
inlawrev-2815	1122	77	by	by	ADP
inlawrev-2815	1122	78	the	the	DET
inlawrev-2815	1122	79	court	court	NOUN
inlawrev-2815	1122	80	of	of	ADP
inlawrev-2815	1122	81	the	the	DET
inlawrev-2815	1122	82	character	character	NOUN
inlawrev-2815	1122	83	of	of	ADP
inlawrev-2815	1122	84	the	the	DET
inlawrev-2815	1122	85	two	two	NUM
inlawrev-2815	1122	86	taxes	taxis	NOUN
inlawrev-2815	1122	87	missed	miss	VERB
inlawrev-2815	1122	88	the	the	DET
inlawrev-2815	1122	89	point	point	NOUN
inlawrev-2815	1122	90	.	.	PUNCT
inlawrev-2815	1123	1	as	as	ADP
inlawrev-2815	1123	2	a	a	DET
inlawrev-2815	1123	3	general	general	ADJ
inlawrev-2815	1123	4	rule	rule	NOUN
inlawrev-2815	1123	5	,	,	PUNCT
inlawrev-2815	1123	6	the	the	DET
inlawrev-2815	1123	7	character	character	NOUN
inlawrev-2815	1123	8	of	of	ADP
inlawrev-2815	1123	9	a	a	DET
inlawrev-2815	1123	10	tax	tax	NOUN
inlawrev-2815	1123	11	must	must	AUX
inlawrev-2815	1123	12	be	be	AUX
inlawrev-2815	1123	13	determined	determine	VERB
inlawrev-2815	1123	14	by	by	ADP
inlawrev-2815	1123	15	reference	reference	NOUN
inlawrev-2815	1123	16	to	to	ADP
inlawrev-2815	1123	17	its	its	PRON
inlawrev-2815	1123	18	classification	classification	NOUN
inlawrev-2815	1123	19	,	,	PUNCT
inlawrev-2815	1123	20	its	its	PRON
inlawrev-2815	1123	21	subject	subject	NOUN
inlawrev-2815	1123	22	,	,	PUNCT
inlawrev-2815	1123	23	and	and	CCONJ
inlawrev-2815	1123	24	its	its	PRON
inlawrev-2815	1123	25	measure	measure	NOUN
inlawrev-2815	1123	26	.	.	PUNCT
inlawrev-2815	1124	1	^^^	^^^	NOUN
inlawrev-2815	1124	2	death	death	NOUN
inlawrev-2815	1124	3	taxes	taxis	NOUN
inlawrev-2815	1124	4	are	be	AUX
inlawrev-2815	1124	5	classified	classify	VERB
inlawrev-2815	1124	6	as	as	ADP
inlawrev-2815	1124	7	excise	excise	NOUN
inlawrev-2815	1124	8	taxes	taxis	NOUN
inlawrev-2815	1124	9	;	;	PUNCT
inlawrev-2815	1124	10	that	that	PRON
inlawrev-2815	1124	11	is	is	ADV
inlawrev-2815	1124	12	,	,	PUNCT
inlawrev-2815	1124	13	taxes	taxis	NOUN
inlawrev-2815	1124	14	imposed	impose	VERB
inlawrev-2815	1124	15	on	on	ADP
inlawrev-2815	1124	16	the	the	DET
inlawrev-2815	1124	17	exercise	exercise	NOUN
inlawrev-2815	1124	18	of	of	ADP
inlawrev-2815	1124	19	a	a	DET
inlawrev-2815	1124	20	specific	specific	ADJ
inlawrev-2815	1124	21	right	right	NOUN
inlawrev-2815	1124	22	in	in	ADP
inlawrev-2815	1124	23	property	property	NOUN
inlawrev-2815	1124	24	.	.	PUNCT
inlawrev-2815	1125	1	^^^	^^^	ADP
inlawrev-2815	1125	2	the	the	DET
inlawrev-2815	1125	3	subject	subject	NOUN
inlawrev-2815	1125	4	of	of	ADP
inlawrev-2815	1125	5	a	a	DET
inlawrev-2815	1125	6	death	death	NOUN
inlawrev-2815	1125	7	tax	tax	NOUN
inlawrev-2815	1125	8	is	be	AUX
inlawrev-2815	1125	9	either	either	CCONJ
inlawrev-2815	1125	10	the	the	DET
inlawrev-2815	1125	11	privilege	privilege	NOUN
inlawrev-2815	1125	12	of	of	ADP
inlawrev-2815	1125	13	inheriting	inherit	VERB
inlawrev-2815	1125	14	property	property	NOUN
inlawrev-2815	1125	15	(	(	PUNCT
inlawrev-2815	1125	16	inheritance	inheritance	NOUN
inlawrev-2815	1125	17	tax	tax	NOUN
inlawrev-2815	1125	18	)	)	PUNCT
inlawrev-2815	1125	19	or	or	CCONJ
inlawrev-2815	1125	20	the	the	DET
inlawrev-2815	1125	21	privilege	privilege	NOUN
inlawrev-2815	1125	22	of	of	ADP
inlawrev-2815	1125	23	transferring	transfer	VERB
inlawrev-2815	1125	24	property	property	NOUN
inlawrev-2815	1125	25	at	at	ADP
inlawrev-2815	1125	26	death	death	NOUN
inlawrev-2815	1125	27	(	(	PUNCT
inlawrev-2815	1125	28	estate	estate	NOUN
inlawrev-2815	1125	29	tax	tax	NOUN
inlawrev-2815	1125	30	)	)	PUNCT
inlawrev-2815	1125	31	.	.	PUNCT
inlawrev-2815	1126	1	the	the	DET
inlawrev-2815	1126	2	measure	measure	NOUN
inlawrev-2815	1126	3	is	be	AUX
inlawrev-2815	1126	4	the	the	DET
inlawrev-2815	1126	5	method	method	NOUN
inlawrev-2815	1126	6	used	use	VERB
inlawrev-2815	1126	7	to	to	PART
inlawrev-2815	1126	8	determine	determine	VERB
inlawrev-2815	1126	9	the	the	DET
inlawrev-2815	1126	10	tax	tax	NOUN
inlawrev-2815	1126	11	due	due	ADJ
inlawrev-2815	1126	12	.	.	PUNCT
inlawrev-2815	1127	1	for	for	ADP
inlawrev-2815	1127	2	inheritance	inheritance	NOUN
inlawrev-2815	1127	3	taxes	taxis	NOUN
inlawrev-2815	1127	4	,	,	PUNCT
inlawrev-2815	1127	5	the	the	DET
inlawrev-2815	1127	6	measure	measure	NOUN
inlawrev-2815	1127	7	is	be	AUX
inlawrev-2815	1127	8	generally	generally	ADV
inlawrev-2815	1127	9	a	a	DET
inlawrev-2815	1127	10	progressive	progressive	ADJ
inlawrev-2815	1127	11	rate	rate	NOUN
inlawrev-2815	1127	12	structure	structure	NOUN
inlawrev-2815	1127	13	;	;	PUNCT
inlawrev-2815	1127	14	for	for	ADP
inlawrev-2815	1127	15	estate	estate	NOUN
inlawrev-2815	1127	16	taxes	taxis	NOUN
inlawrev-2815	1127	17	,	,	PUNCT
inlawrev-2815	1127	18	the	the	DET
inlawrev-2815	1127	19	measure	measure	NOUN
inlawrev-2815	1127	20	is	be	AUX
inlawrev-2815	1127	21	generally	generally	ADV
inlawrev-2815	1127	22	a	a	DET
inlawrev-2815	1127	23	portion	portion	NOUN
inlawrev-2815	1127	24	or	or	CCONJ
inlawrev-2815	1127	25	the	the	DET
inlawrev-2815	1127	26	whole	whole	NOUN
inlawrev-2815	1127	27	of	of	ADP
inlawrev-2815	1127	28	the	the	DET
inlawrev-2815	1127	29	federal	federal	ADJ
inlawrev-2815	1127	30	death	death	NOUN
inlawrev-2815	1127	31	tax	tax	NOUN
inlawrev-2815	1127	32	credit	credit	NOUN
inlawrev-2815	1127	33	.	.	PUNCT
inlawrev-2815	1128	1	prior	prior	ADV
inlawrev-2815	1128	2	to	to	ADP
inlawrev-2815	1128	3	determining	determine	VERB
inlawrev-2815	1128	4	whether	whether	SCONJ
inlawrev-2815	1128	5	another	another	DET
inlawrev-2815	1128	6	state	state	NOUN
inlawrev-2815	1128	7	's	's	PART
inlawrev-2815	1128	8	death	death	NOUN
inlawrev-2815	1128	9	tax	tax	NOUN
inlawrev-2815	1128	10	is	be	AUX
inlawrev-2815	1128	11	similar	similar	ADJ
inlawrev-2815	1128	12	in	in	ADP
inlawrev-2815	1128	13	character	character	NOUN
inlawrev-2815	1128	14	to	to	ADP
inlawrev-2815	1128	15	the	the	DET
inlawrev-2815	1128	16	indiana	indiana	PROPN
inlawrev-2815	1128	17	estate	estate	PROPN
inlawrev-2815	1128	18	tax	tax	NOUN
inlawrev-2815	1128	19	,	,	PUNCT
inlawrev-2815	1128	20	a	a	DET
inlawrev-2815	1128	21	determination	determination	NOUN
inlawrev-2815	1128	22	of	of	ADP
inlawrev-2815	1128	23	the	the	DET
inlawrev-2815	1128	24	character	character	NOUN
inlawrev-2815	1128	25	of	of	ADP
inlawrev-2815	1128	26	the	the	DET
inlawrev-2815	1128	27	indiana	indiana	PROPN
inlawrev-2815	1128	28	tax	tax	NOUN
inlawrev-2815	1128	29	is	be	AUX
inlawrev-2815	1128	30	necessary	necessary	ADJ
inlawrev-2815	1128	31	.	.	PUNCT
inlawrev-2815	1129	1	indiana	indiana	PROPN
inlawrev-2815	1129	2	's	's	PART
inlawrev-2815	1129	3	estate	estate	NOUN
inlawrev-2815	1129	4	tax	tax	NOUN
inlawrev-2815	1129	5	imposed	impose	VERB
inlawrev-2815	1129	6	on	on	ADP
inlawrev-2815	1129	7	resident	resident	ADJ
inlawrev-2815	1129	8	decedents	decedent	NOUN
inlawrev-2815	1129	9	differs	differ	VERB
inlawrev-2815	1129	10	from	from	ADP
inlawrev-2815	1129	11	that	that	PRON
inlawrev-2815	1129	12	imposed	impose	VERB
inlawrev-2815	1129	13	on	on	ADP
inlawrev-2815	1129	14	nonresidents	nonresident	NOUN
inlawrev-2815	1129	15	.	.	PUNCT
inlawrev-2815	1130	1	^^	^^	NUM
inlawrev-2815	1130	2	°	°	PRON
inlawrev-2815	1130	3	resident	resident	ADJ
inlawrev-2815	1130	4	estate	estate	NOUN
inlawrev-2815	1130	5	tax	tax	NOUN
inlawrev-2815	1130	6	=	=	PUNCT
inlawrev-2815	1130	7	federal	federal	ADJ
inlawrev-2815	1130	8	death	death	NOUN
inlawrev-2815	1130	9	tax	tax	NOUN
inlawrev-2815	1130	10	credit	credit	NOUN
inlawrev-2815	1130	11	state	state	NOUN
inlawrev-2815	1130	12	death	death	NOUN
inlawrev-2815	1130	13	taxes	taxis	NOUN
inlawrev-2815	1130	14	actually	actually	ADV
inlawrev-2815	1130	15	paid	pay	VERB
inlawrev-2815	1130	16	^^	^^	PUNCT
inlawrev-2815	1130	17	indiana	indiana	PROPN
inlawrev-2815	1130	18	estate	estate	PROPN
inlawrev-2815	1130	19	federal	federal	ADJ
inlawrev-2815	1130	20	death	death	NOUN
inlawrev-2815	1130	21	tax	tax	NOUN
inlawrev-2815	1130	22	credit	credit	NOUN
inlawrev-2815	1130	23	nonresident	nonresident	NOUN
inlawrev-2815	1130	24	estate	estate	NOUN
inlawrev-2815	1130	25	tax	tax	NOUN
inlawrev-2815	1130	26	=	=	NOUN
inlawrev-2815	1130	27	-	-	PUNCT
inlawrev-2815	1130	28	—	—	PUNCT
inlawrev-2815	1130	29	x	x	VERB
inlawrev-2815	1130	30	state	state	NOUN
inlawrev-2815	1130	31	death	death	NOUN
inlawrev-2815	1130	32	taxes	taxis	NOUN
inlawrev-2815	1130	33	gross	gross	ADJ
inlawrev-2815	1130	34	estate	estate	NOUN
inlawrev-2815	1130	35	actually	actually	ADV
inlawrev-2815	1130	36	paid^'^	paid^'^	VERB
inlawrev-2815	1130	37	206	206	NUM
inlawrev-2815	1130	38	.	.	PUNCT
inlawrev-2815	1131	1	i	i	PRON
inlawrev-2815	1131	2	d.	d.	VERB
inlawrev-2815	1131	3	at	at	ADP
inlawrev-2815	1131	4	993	993	NUM
inlawrev-2815	1131	5	-	-	SYM
inlawrev-2815	1131	6	94	94	NUM
inlawrev-2815	1131	7	.	.	PUNCT
inlawrev-2815	1131	8	207	207	NUM
inlawrev-2815	1131	9	.	.	PUNCT
inlawrev-2815	1132	1	see	see	VERB
inlawrev-2815	1132	2	estate	estate	NOUN
inlawrev-2815	1132	3	of	of	ADP
inlawrev-2815	1132	4	fasken	fasken	VERB
inlawrev-2815	1132	5	,	,	PUNCT
inlawrev-2815	1132	6	19	19	NUM
inlawrev-2815	1132	7	cal.3d	cal.3d	NUM
inlawrev-2815	1132	8	412	412	NUM
inlawrev-2815	1132	9	,	,	PUNCT
inlawrev-2815	1132	10	417	417	NUM
inlawrev-2815	1132	11	-	-	SYM
inlawrev-2815	1132	12	20	20	NUM
inlawrev-2815	1132	13	,	,	PUNCT
inlawrev-2815	1132	14	563	563	NUM
inlawrev-2815	1132	15	p.2d	p.2d	SYM
inlawrev-2815	1132	16	832	832	NUM
inlawrev-2815	1132	17	,	,	PUNCT
inlawrev-2815	1132	18	834	834	NUM
inlawrev-2815	1132	19	-	-	SYM
inlawrev-2815	1132	20	36	36	NUM
inlawrev-2815	1132	21	,	,	PUNCT
inlawrev-2815	1132	22	138	138	NUM
inlawrev-2815	1132	23	cal	cal	NOUN
inlawrev-2815	1132	24	.	.	PUNCT
inlawrev-2815	1133	1	rptr	rptr	PROPN
inlawrev-2815	1133	2	.	.	PUNCT
inlawrev-2815	1134	1	276	276	NUM
inlawrev-2815	1134	2	,	,	PUNCT
inlawrev-2815	1134	3	278	278	NUM
inlawrev-2815	1134	4	-	-	SYM
inlawrev-2815	1134	5	80	80	NUM
inlawrev-2815	1134	6	(	(	PUNCT
inlawrev-2815	1134	7	1977	1977	NUM
inlawrev-2815	1134	8	)	)	PUNCT
inlawrev-2815	1134	9	for	for	ADP
inlawrev-2815	1134	10	a	a	DET
inlawrev-2815	1134	11	cogent	cogent	ADJ
inlawrev-2815	1134	12	history	history	NOUN
inlawrev-2815	1134	13	and	and	CCONJ
inlawrev-2815	1134	14	analysis	analysis	NOUN
inlawrev-2815	1134	15	of	of	ADP
inlawrev-2815	1134	16	the	the	DET
inlawrev-2815	1134	17	purpose	purpose	NOUN
inlawrev-2815	1134	18	of	of	ADP
inlawrev-2815	1134	19	a	a	DET
inlawrev-2815	1134	20	pickup	pickup	NOUN
inlawrev-2815	1134	21	tax	tax	NOUN
inlawrev-2815	1134	22	.	.	PUNCT
inlawrev-2815	1135	1	208	208	NUM
inlawrev-2815	1135	2	.	.	PUNCT
inlawrev-2815	1136	1	j.	j.	PROPN
inlawrev-2815	1136	2	hellerstein	hellerstein	PROPN
inlawrev-2815	1136	3	&	&	CCONJ
inlawrev-2815	1136	4	w.	w.	PROPN
inlawrev-2815	1136	5	hellerstein	hellerstein	PROPN
inlawrev-2815	1136	6	,	,	PUNCT
inlawrev-2815	1136	7	state	state	NOUN
inlawrev-2815	1136	8	and	and	CCONJ
inlawrev-2815	1136	9	local	local	ADJ
inlawrev-2815	1136	10	taxation	taxation	NOUN
inlawrev-2815	1136	11	27	27	NUM
inlawrev-2815	1136	12	(	(	PUNCT
inlawrev-2815	1136	13	1978	1978	NUM
inlawrev-2815	1136	14	)	)	PUNCT
inlawrev-2815	1136	15	;	;	PUNCT
inlawrev-2815	1136	16	see	see	VERB
inlawrev-2815	1136	17	generally	generally	ADV
inlawrev-2815	1136	18	71	71	NUM
inlawrev-2815	1136	19	am	am	NOUN
inlawrev-2815	1136	20	.	.	PUNCT
inlawrev-2815	1137	1	jur	jur	PROPN
inlawrev-2815	1137	2	.	.	PUNCT
inlawrev-2815	1137	3	2d	2d	PROPN
inlawrev-2815	1137	4	state	state	PROPN
inlawrev-2815	1137	5	and	and	CCONJ
inlawrev-2815	1137	6	local	local	ADJ
inlawrev-2815	1137	7	taxation	taxation	NOUN
inlawrev-2815	1137	8	§	§	PROPN
inlawrev-2815	1137	9	22	22	NUM
inlawrev-2815	1137	10	(	(	PUNCT
inlawrev-2815	1137	11	1973	1973	NUM
inlawrev-2815	1137	12	)	)	PUNCT
inlawrev-2815	1137	13	.	.	PUNCT
inlawrev-2815	1138	1	209	209	NUM
inlawrev-2815	1138	2	.	.	PUNCT
inlawrev-2815	1139	1	j.	j.	PROPN
inlawrev-2815	1139	2	hellerstein	hellerstein	PROPN
inlawrev-2815	1139	3	&	&	CCONJ
inlawrev-2815	1139	4	w.	w.	PROPN
inlawrev-2815	1139	5	hellerstein	hellerstein	PROPN
inlawrev-2815	1139	6	,	,	PUNCT
inlawrev-2815	1139	7	supra	supra	PROPN
inlawrev-2815	1139	8	note	note	NOUN
inlawrev-2815	1139	9	208	208	NUM
inlawrev-2815	1139	10	,	,	PUNCT
inlawrev-2815	1139	11	at	at	ADP
inlawrev-2815	1139	12	29	29	NUM
inlawrev-2815	1139	13	.	.	PUNCT
inlawrev-2815	1139	14	210	210	NUM
inlawrev-2815	1139	15	.	.	PUNCT
inlawrev-2815	1140	1	compare	compare	VERB
inlawrev-2815	1140	2	ind	ind	PROPN
inlawrev-2815	1140	3	.	.	PUNCT
inlawrev-2815	1141	1	code	code	PROPN
inlawrev-2815	1141	2	§	§	PROPN
inlawrev-2815	1141	3	6	6	NUM
inlawrev-2815	1141	4	-	-	SYM
inlawrev-2815	1141	5	4.1	4.1	NUM
inlawrev-2815	1141	6	-	-	PUNCT
inlawrev-2815	1141	7	ll-2(a	ll-2(a	NOUN
inlawrev-2815	1141	8	)	)	PUNCT
inlawrev-2815	1141	9	(	(	PUNCT
inlawrev-2815	1141	10	1988	1988	NUM
inlawrev-2815	1141	11	)	)	PUNCT
inlawrev-2815	1141	12	with	with	ADP
inlawrev-2815	1141	13	i	i	PROPN
inlawrev-2815	1141	14	d.	d.	PROPN
inlawrev-2815	1141	15	§	§	PROPN
inlawrev-2815	1141	16	6	6	NUM
inlawrev-2815	1141	17	-	-	SYM
inlawrev-2815	1141	18	4	4	NUM
inlawrev-2815	1141	19	.	.	NOUN
inlawrev-2815	1141	20	1	1	NUM
inlawrev-2815	1141	21	-	-	SYM
inlawrev-2815	1141	22	11	11	NUM
inlawrev-2815	1141	23	-2(b	-2(b	PROPN
inlawrev-2815	1141	24	)	)	PUNCT
inlawrev-2815	1141	25	.	.	PUNCT
inlawrev-2815	1142	1	211	211	NUM
inlawrev-2815	1142	2	.	.	PUNCT
inlawrev-2815	1143	1	i	i	PRON
inlawrev-2815	1143	2	d.	d.	PROPN
inlawrev-2815	1143	3	§	§	PROPN
inlawrev-2815	1143	4	6	6	NUM
inlawrev-2815	1143	5	-	-	SYM
inlawrev-2815	1143	6	4.1	4.1	NUM
inlawrev-2815	1143	7	-	-	PUNCT
inlawrev-2815	1143	8	ll-2(a	ll-2(a	NOUN
inlawrev-2815	1143	9	)	)	PUNCT
inlawrev-2815	1143	10	.	.	PUNCT
inlawrev-2815	1144	1	212	212	NUM
inlawrev-2815	1144	2	.	.	PUNCT
inlawrev-2815	1145	1	i	i	PRON
inlawrev-2815	1145	2	d.	d.	PROPN
inlawrev-2815	1145	3	§	§	PROPN
inlawrev-2815	1145	4	6	6	NUM
inlawrev-2815	1145	5	-	-	SYM
inlawrev-2815	1145	6	4.1	4.1	NUM
inlawrev-2815	1145	7	-	-	PUNCT
inlawrev-2815	1145	8	ll-2(b	ll-2(b	NOUN
inlawrev-2815	1145	9	)	)	PUNCT
inlawrev-2815	1145	10	.	.	PUNCT
inlawrev-2815	1146	1	1988	1988	NUM
inlawrev-2815	1146	2	]	]	PUNCT
inlawrev-2815	1146	3	tax	tax	NOUN
inlawrev-2815	1146	4	policy	policy	NOUN
inlawrev-2815	1146	5	481	481	NUM
inlawrev-2815	1146	6	the	the	DET
inlawrev-2815	1146	7	character	character	NOUN
inlawrev-2815	1146	8	of	of	ADP
inlawrev-2815	1146	9	the	the	DET
inlawrev-2815	1146	10	resident	resident	ADJ
inlawrev-2815	1146	11	estate	estate	NOUN
inlawrev-2815	1146	12	tax	tax	NOUN
inlawrev-2815	1146	13	is	be	AUX
inlawrev-2815	1146	14	that	that	PRON
inlawrev-2815	1146	15	of	of	ADP
inlawrev-2815	1146	16	an	an	DET
inlawrev-2815	1146	17	excise	excise	NOUN
inlawrev-2815	1146	18	on	on	ADP
inlawrev-2815	1146	19	the	the	DET
inlawrev-2815	1146	20	death	death	NOUN
inlawrev-2815	1146	21	transfer	transfer	NOUN
inlawrev-2815	1146	22	of	of	ADP
inlawrev-2815	1146	23	a	a	DET
inlawrev-2815	1146	24	decedent	decedent	NOUN
inlawrev-2815	1146	25	's	's	PART
inlawrev-2815	1146	26	total	total	ADJ
inlawrev-2815	1146	27	estate	estate	NOUN
inlawrev-2815	1146	28	,	,	PUNCT
inlawrev-2815	1146	29	measured	measure	VERB
inlawrev-2815	1146	30	by	by	ADP
inlawrev-2815	1146	31	the	the	DET
inlawrev-2815	1146	32	total	total	ADJ
inlawrev-2815	1146	33	federal	federal	ADJ
inlawrev-2815	1146	34	death	death	NOUN
inlawrev-2815	1146	35	tax	tax	NOUN
inlawrev-2815	1146	36	credit	credit	NOUN
inlawrev-2815	1146	37	reduced	reduce	VERB
inlawrev-2815	1146	38	by	by	ADP
inlawrev-2815	1146	39	death	death	NOUN
inlawrev-2815	1146	40	taxes	taxis	NOUN
inlawrev-2815	1146	41	paid	pay	VERB
inlawrev-2815	1146	42	to	to	ADP
inlawrev-2815	1146	43	all	all	DET
inlawrev-2815	1146	44	states.^^^	states.^^^	PROPN
inlawrev-2815	1146	45	this	this	DET
inlawrev-2815	1146	46	measure	measure	NOUN
inlawrev-2815	1146	47	will	will	AUX
inlawrev-2815	1146	48	be	be	AUX
inlawrev-2815	1146	49	referred	refer	VERB
inlawrev-2815	1146	50	to	to	ADP
inlawrev-2815	1146	51	as	as	ADP
inlawrev-2815	1146	52	the	the	DET
inlawrev-2815	1146	53	''	''	PUNCT
inlawrev-2815	1146	54	excess	excess	ADJ
inlawrev-2815	1146	55	federal	federal	ADJ
inlawrev-2815	1146	56	death	death	NOUN
inlawrev-2815	1146	57	tax	tax	NOUN
inlawrev-2815	1146	58	credit	credit	NOUN
inlawrev-2815	1146	59	.	.	PUNCT
inlawrev-2815	1147	1	"	"	PUNCT
inlawrev-2815	1147	2	^^"^	^^"^	VERB
inlawrev-2815	1147	3	the	the	DET
inlawrev-2815	1147	4	character	character	NOUN
inlawrev-2815	1147	5	of	of	ADP
inlawrev-2815	1147	6	indiana	indiana	PROPN
inlawrev-2815	1147	7	's	's	PART
inlawrev-2815	1147	8	nonresident	nonresident	ADJ
inlawrev-2815	1147	9	estate	estate	NOUN
inlawrev-2815	1147	10	tax	tax	NOUN
inlawrev-2815	1147	11	,	,	PUNCT
inlawrev-2815	1147	12	on	on	ADP
inlawrev-2815	1147	13	the	the	DET
inlawrev-2815	1147	14	other	other	ADJ
inlawrev-2815	1147	15	hand	hand	NOUN
inlawrev-2815	1147	16	,	,	PUNCT
inlawrev-2815	1147	17	is	be	AUX
inlawrev-2815	1147	18	that	that	PRON
inlawrev-2815	1147	19	of	of	ADP
inlawrev-2815	1147	20	an	an	DET
inlawrev-2815	1147	21	excise	excise	NOUN
inlawrev-2815	1147	22	on	on	ADP
inlawrev-2815	1147	23	the	the	DET
inlawrev-2815	1147	24	death	death	NOUN
inlawrev-2815	1147	25	transfer	transfer	NOUN
inlawrev-2815	1147	26	of	of	ADP
inlawrev-2815	1147	27	a	a	DET
inlawrev-2815	1147	28	decedent	decedent	NOUN
inlawrev-2815	1147	29	's	's	PART
inlawrev-2815	1147	30	apportioned	apportion	VERB
inlawrev-2815	1147	31	estate	estate	NOUN
inlawrev-2815	1147	32	,	,	PUNCT
inlawrev-2815	1147	33	measured	measure	VERB
inlawrev-2815	1147	34	by	by	ADP
inlawrev-2815	1147	35	the	the	DET
inlawrev-2815	1147	36	apportioned	apportion	VERB
inlawrev-2815	1147	37	excess	excess	ADJ
inlawrev-2815	1147	38	federal	federal	ADJ
inlawrev-2815	1147	39	death	death	NOUN
inlawrev-2815	1147	40	tax	tax	NOUN
inlawrev-2815	1147	41	credit	credit	NOUN
inlawrev-2815	1147	42	.	.	PUNCT
inlawrev-2815	1148	1	the	the	DET
inlawrev-2815	1148	2	excess	excess	ADJ
inlawrev-2815	1148	3	federal	federal	ADJ
inlawrev-2815	1148	4	death	death	NOUN
inlawrev-2815	1148	5	tax	tax	NOUN
inlawrev-2815	1148	6	credit	credit	NOUN
inlawrev-2815	1148	7	is	be	AUX
inlawrev-2815	1148	8	apportioned	apportion	VERB
inlawrev-2815	1148	9	by	by	ADP
inlawrev-2815	1148	10	indiana	indiana	PROPN
inlawrev-2815	1148	11	,	,	PUNCT
inlawrev-2815	1148	12	which	which	PRON
inlawrev-2815	1148	13	asserts	assert	VERB
inlawrev-2815	1148	14	a	a	DET
inlawrev-2815	1148	15	claim	claim	NOUN
inlawrev-2815	1148	16	to	to	ADP
inlawrev-2815	1148	17	only	only	ADV
inlawrev-2815	1148	18	that	that	DET
inlawrev-2815	1148	19	portion	portion	NOUN
inlawrev-2815	1148	20	of	of	ADP
inlawrev-2815	1148	21	the	the	DET
inlawrev-2815	1148	22	excess	excess	ADJ
inlawrev-2815	1148	23	federal	federal	ADJ
inlawrev-2815	1148	24	death	death	NOUN
inlawrev-2815	1148	25	tax	tax	NOUN
inlawrev-2815	1148	26	credit	credit	NOUN
inlawrev-2815	1148	27	which	which	PRON
inlawrev-2815	1148	28	is	be	AUX
inlawrev-2815	1148	29	proportionate	proportionate	ADJ
inlawrev-2815	1148	30	to	to	ADP
inlawrev-2815	1148	31	the	the	DET
inlawrev-2815	1148	32	size	size	NOUN
inlawrev-2815	1148	33	of	of	ADP
inlawrev-2815	1148	34	the	the	DET
inlawrev-2815	1148	35	decedent	decedent	NOUN
inlawrev-2815	1148	36	's	's	PART
inlawrev-2815	1148	37	indiana	indiana	PROPN
inlawrev-2815	1148	38	estate	estate	NOUN
inlawrev-2815	1148	39	.	.	PUNCT
inlawrev-2815	1148	40	^'^	^'^	PUNCT
inlawrev-2815	1149	1	although	although	SCONJ
inlawrev-2815	1149	2	the	the	DET
inlawrev-2815	1149	3	taxes	taxis	NOUN
inlawrev-2815	1149	4	on	on	ADP
inlawrev-2815	1149	5	residents	resident	NOUN
inlawrev-2815	1149	6	and	and	CCONJ
inlawrev-2815	1149	7	nonresidents	nonresident	NOUN
inlawrev-2815	1149	8	are	be	AUX
inlawrev-2815	1149	9	excise	excise	NOUN
inlawrev-2815	1149	10	taxes	taxis	NOUN
inlawrev-2815	1149	11	on	on	ADP
inlawrev-2815	1149	12	death	death	NOUN
inlawrev-2815	1149	13	transfers	transfer	NOUN
inlawrev-2815	1149	14	,	,	PUNCT
inlawrev-2815	1149	15	it	it	PRON
inlawrev-2815	1149	16	is	be	AUX
inlawrev-2815	1149	17	readily	readily	ADV
inlawrev-2815	1149	18	apparent	apparent	ADJ
inlawrev-2815	1149	19	that	that	SCONJ
inlawrev-2815	1149	20	the	the	DET
inlawrev-2815	1149	21	taxes	taxis	NOUN
inlawrev-2815	1149	22	differ	differ	VERB
inlawrev-2815	1149	23	in	in	ADP
inlawrev-2815	1149	24	both	both	CCONJ
inlawrev-2815	1149	25	the	the	DET
inlawrev-2815	1149	26	property	property	NOUN
inlawrev-2815	1149	27	that	that	PRON
inlawrev-2815	1149	28	is	be	AUX
inlawrev-2815	1149	29	being	be	AUX
inlawrev-2815	1149	30	taxed	tax	VERB
inlawrev-2815	1149	31	and	and	CCONJ
inlawrev-2815	1149	32	in	in	ADP
inlawrev-2815	1149	33	the	the	DET
inlawrev-2815	1149	34	measure	measure	NOUN
inlawrev-2815	1149	35	of	of	ADP
inlawrev-2815	1149	36	the	the	DET
inlawrev-2815	1149	37	tax	tax	NOUN
inlawrev-2815	1149	38	.	.	PUNCT
inlawrev-2815	1150	1	indiana	indiana	PROPN
inlawrev-2815	1150	2	asserts	assert	VERB
inlawrev-2815	1150	3	entitlement	entitlement	NOUN
inlawrev-2815	1150	4	to	to	ADP
inlawrev-2815	1150	5	the	the	DET
inlawrev-2815	1150	6	entire	entire	ADJ
inlawrev-2815	1150	7	excess	excess	ADJ
inlawrev-2815	1150	8	federal	federal	ADJ
inlawrev-2815	1150	9	death	death	NOUN
inlawrev-2815	1150	10	tax	tax	NOUN
inlawrev-2815	1150	11	credit	credit	NOUN
inlawrev-2815	1150	12	of	of	ADP
inlawrev-2815	1150	13	its	its	PRON
inlawrev-2815	1150	14	resident	resident	ADJ
inlawrev-2815	1150	15	decedents	decedent	NOUN
inlawrev-2815	1150	16	,	,	PUNCT
inlawrev-2815	1150	17	and	and	CCONJ
inlawrev-2815	1150	18	it	it	PRON
inlawrev-2815	1150	19	asserts	assert	VERB
inlawrev-2815	1150	20	a	a	DET
inlawrev-2815	1150	21	proportionate	proportionate	ADJ
inlawrev-2815	1150	22	entitlement	entitlement	NOUN
inlawrev-2815	1150	23	to	to	ADP
inlawrev-2815	1150	24	the	the	DET
inlawrev-2815	1150	25	excess	excess	ADJ
inlawrev-2815	1150	26	federal	federal	ADJ
inlawrev-2815	1150	27	death	death	NOUN
inlawrev-2815	1150	28	tax	tax	NOUN
inlawrev-2815	1150	29	credit	credit	NOUN
inlawrev-2815	1150	30	of	of	ADP
inlawrev-2815	1150	31	nonresident	nonresident	ADJ
inlawrev-2815	1150	32	decedents	decedent	NOUN
inlawrev-2815	1150	33	.	.	PUNCT
inlawrev-2815	1150	34	^'^	^'^	PUNCT
inlawrev-2815	1151	1	each	each	PRON
inlawrev-2815	1151	2	of	of	ADP
inlawrev-2815	1151	3	these	these	DET
inlawrev-2815	1151	4	taxes	taxis	NOUN
inlawrev-2815	1151	5	must	must	AUX
inlawrev-2815	1151	6	be	be	AUX
inlawrev-2815	1151	7	regarded	regard	VERB
inlawrev-2815	1151	8	separately	separately	ADV
inlawrev-2815	1151	9	.	.	PUNCT
inlawrev-2815	1152	1	because	because	SCONJ
inlawrev-2815	1152	2	they	they	PRON
inlawrev-2815	1152	3	tax	tax	VERB
inlawrev-2815	1152	4	different	different	ADJ
inlawrev-2815	1152	5	interests	interest	NOUN
inlawrev-2815	1152	6	and	and	CCONJ
inlawrev-2815	1152	7	use	use	VERB
inlawrev-2815	1152	8	different	different	ADJ
inlawrev-2815	1152	9	measures	measure	NOUN
inlawrev-2815	1152	10	,	,	PUNCT
inlawrev-2815	1152	11	they	they	PRON
inlawrev-2815	1152	12	must	must	AUX
inlawrev-2815	1152	13	be	be	AUX
inlawrev-2815	1152	14	regarded	regard	VERB
inlawrev-2815	1152	15	as	as	ADP
inlawrev-2815	1152	16	having	have	VERB
inlawrev-2815	1152	17	distinctly	distinctly	ADV
inlawrev-2815	1152	18	different	different	ADJ
inlawrev-2815	1152	19	characters	character	NOUN
inlawrev-2815	1152	20	.	.	PUNCT
inlawrev-2815	1153	1	the	the	DET
inlawrev-2815	1153	2	next	next	ADJ
inlawrev-2815	1153	3	question	question	NOUN
inlawrev-2815	1153	4	is	be	AUX
inlawrev-2815	1153	5	the	the	DET
inlawrev-2815	1153	6	meaning	meaning	NOUN
inlawrev-2815	1153	7	of	of	ADP
inlawrev-2815	1153	8	indiana	indiana	PROPN
inlawrev-2815	1153	9	's	's	PART
inlawrev-2815	1153	10	exclusion	exclusion	NOUN
inlawrev-2815	1153	11	from	from	ADP
inlawrev-2815	1153	12	the	the	DET
inlawrev-2815	1153	13	computation	computation	NOUN
inlawrev-2815	1153	14	of	of	ADP
inlawrev-2815	1153	15	the	the	DET
inlawrev-2815	1153	16	excess	excess	ADJ
inlawrev-2815	1153	17	federal	federal	ADJ
inlawrev-2815	1153	18	death	death	NOUN
inlawrev-2815	1153	19	tax	tax	NOUN
inlawrev-2815	1153	20	credit	credit	NOUN
inlawrev-2815	1153	21	of	of	ADP
inlawrev-2815	1153	22	state	state	NOUN
inlawrev-2815	1153	23	death	death	NOUN
inlawrev-2815	1153	24	taxes	taxis	NOUN
inlawrev-2815	1153	25	"	"	PUNCT
inlawrev-2815	1153	26	similar	similar	ADJ
inlawrev-2815	1153	27	in	in	ADP
inlawrev-2815	1153	28	purpose	purpose	NOUN
inlawrev-2815	1153	29	and	and	CCONJ
inlawrev-2815	1153	30	character	character	NOUN
inlawrev-2815	1153	31	to	to	ADP
inlawrev-2815	1153	32	the	the	DET
inlawrev-2815	1153	33	indiana	indiana	PROPN
inlawrev-2815	1153	34	estate	estate	PROPN
inlawrev-2815	1153	35	tax	tax	NOUN
inlawrev-2815	1153	36	.	.	PUNCT
inlawrev-2815	1154	1	"^^^	"^^^	X
inlawrev-2815	1155	1	which	which	PRON
inlawrev-2815	1155	2	of	of	ADP
inlawrev-2815	1155	3	indiana	indiana	PROPN
inlawrev-2815	1155	4	's	's	PART
inlawrev-2815	1155	5	estate	estate	NOUN
inlawrev-2815	1155	6	taxes	taxis	NOUN
inlawrev-2815	1155	7	—	—	PUNCT
inlawrev-2815	1155	8	resident	resident	NOUN
inlawrev-2815	1155	9	or	or	CCONJ
inlawrev-2815	1155	10	nonresident	nonresident	NOUN
inlawrev-2815	1155	11	—	—	PUNCT
inlawrev-2815	1155	12	is	be	AUX
inlawrev-2815	1155	13	referred	refer	VERB
inlawrev-2815	1155	14	to	to	ADP
inlawrev-2815	1155	15	by	by	ADP
inlawrev-2815	1155	16	this	this	DET
inlawrev-2815	1155	17	statutory	statutory	ADJ
inlawrev-2815	1155	18	command	command	NOUN
inlawrev-2815	1155	19	?	?	PUNCT
inlawrev-2815	1156	1	it	it	PRON
inlawrev-2815	1156	2	is	be	AUX
inlawrev-2815	1156	3	clear	clear	ADJ
inlawrev-2815	1156	4	from	from	ADP
inlawrev-2815	1156	5	prior	prior	ADJ
inlawrev-2815	1156	6	law	law	NOUN
inlawrev-2815	1156	7	that	that	PRON
inlawrev-2815	1156	8	the	the	DET
inlawrev-2815	1156	9	reference	reference	NOUN
inlawrev-2815	1156	10	is	be	AUX
inlawrev-2815	1156	11	to	to	ADP
inlawrev-2815	1156	12	the	the	DET
inlawrev-2815	1156	13	resident	resident	ADJ
inlawrev-2815	1156	14	estate	estate	NOUN
inlawrev-2815	1156	15	tax.^^^	tax.^^^	ADV
inlawrev-2815	1156	16	in	in	ADP
inlawrev-2815	1156	17	the	the	DET
inlawrev-2815	1156	18	former	former	ADJ
inlawrev-2815	1156	19	statute	statute	NOUN
inlawrev-2815	1156	20	imposing	impose	VERB
inlawrev-2815	1156	21	the	the	DET
inlawrev-2815	1156	22	nonresident	nonresident	ADJ
inlawrev-2815	1156	23	213	213	NUM
inlawrev-2815	1156	24	.	.	PUNCT
inlawrev-2815	1157	1	at	at	ADP
inlawrev-2815	1157	2	this	this	DET
inlawrev-2815	1157	3	point	point	NOUN
inlawrev-2815	1157	4	in	in	ADP
inlawrev-2815	1157	5	the	the	DET
inlawrev-2815	1157	6	analysis	analysis	NOUN
inlawrev-2815	1157	7	,	,	PUNCT
inlawrev-2815	1157	8	it	it	PRON
inlawrev-2815	1157	9	is	be	AUX
inlawrev-2815	1157	10	not	not	PART
inlawrev-2815	1157	11	important	important	ADJ
inlawrev-2815	1157	12	to	to	PART
inlawrev-2815	1157	13	determine	determine	VERB
inlawrev-2815	1157	14	whether	whether	SCONJ
inlawrev-2815	1157	15	another	another	DET
inlawrev-2815	1157	16	state	state	NOUN
inlawrev-2815	1157	17	's	's	PART
inlawrev-2815	1157	18	death	death	NOUN
inlawrev-2815	1157	19	tax	tax	NOUN
inlawrev-2815	1157	20	should	should	AUX
inlawrev-2815	1157	21	be	be	AUX
inlawrev-2815	1157	22	subtracted	subtract	VERB
inlawrev-2815	1157	23	from	from	ADP
inlawrev-2815	1157	24	the	the	DET
inlawrev-2815	1157	25	federal	federal	ADJ
inlawrev-2815	1157	26	death	death	NOUN
inlawrev-2815	1157	27	tax	tax	NOUN
inlawrev-2815	1157	28	credit	credit	NOUN
inlawrev-2815	1157	29	.	.	PUNCT
inlawrev-2815	1158	1	the	the	DET
inlawrev-2815	1158	2	crucial	crucial	ADJ
inlawrev-2815	1158	3	fact	fact	NOUN
inlawrev-2815	1158	4	to	to	PART
inlawrev-2815	1158	5	be	be	AUX
inlawrev-2815	1158	6	recognized	recognize	VERB
inlawrev-2815	1158	7	is	be	AUX
inlawrev-2815	1158	8	that	that	SCONJ
inlawrev-2815	1158	9	the	the	DET
inlawrev-2815	1158	10	measure	measure	NOUN
inlawrev-2815	1158	11	of	of	ADP
inlawrev-2815	1158	12	the	the	DET
inlawrev-2815	1158	13	tax	tax	NOUN
inlawrev-2815	1158	14	on	on	ADP
inlawrev-2815	1158	15	indiana	indiana	PROPN
inlawrev-2815	1158	16	residents	resident	NOUN
inlawrev-2815	1158	17	is	be	AUX
inlawrev-2815	1158	18	the	the	DET
inlawrev-2815	1158	19	entire	entire	ADJ
inlawrev-2815	1158	20	federal	federal	ADJ
inlawrev-2815	1158	21	death	death	NOUN
inlawrev-2815	1158	22	tax	tax	NOUN
inlawrev-2815	1158	23	credit	credit	NOUN
inlawrev-2815	1158	24	,	,	PUNCT
inlawrev-2815	1158	25	unapportioned	unapportione	VERB
inlawrev-2815	1158	26	by	by	ADP
inlawrev-2815	1158	27	the	the	DET
inlawrev-2815	1158	28	location	location	NOUN
inlawrev-2815	1158	29	of	of	ADP
inlawrev-2815	1158	30	the	the	DET
inlawrev-2815	1158	31	estate	estate	NOUN
inlawrev-2815	1158	32	's	's	PART
inlawrev-2815	1158	33	property	property	NOUN
inlawrev-2815	1158	34	.	.	PUNCT
inlawrev-2815	1159	1	214	214	NUM
inlawrev-2815	1159	2	.	.	PUNCT
inlawrev-2815	1160	1	the	the	DET
inlawrev-2815	1160	2	amount	amount	NOUN
inlawrev-2815	1160	3	of	of	ADP
inlawrev-2815	1160	4	the	the	DET
inlawrev-2815	1160	5	excess	excess	ADJ
inlawrev-2815	1160	6	federal	federal	ADJ
inlawrev-2815	1160	7	death	death	NOUN
inlawrev-2815	1160	8	tax	tax	NOUN
inlawrev-2815	1160	9	credit	credit	NOUN
inlawrev-2815	1160	10	will	will	AUX
inlawrev-2815	1160	11	vary	vary	VERB
inlawrev-2815	1160	12	according	accord	VERB
inlawrev-2815	1160	13	to	to	ADP
inlawrev-2815	1160	14	the	the	DET
inlawrev-2815	1160	15	death	death	NOUN
inlawrev-2815	1160	16	tax	tax	NOUN
inlawrev-2815	1160	17	rates	rate	NOUN
inlawrev-2815	1160	18	imposed	impose	VERB
inlawrev-2815	1160	19	by	by	ADP
inlawrev-2815	1160	20	states	state	NOUN
inlawrev-2815	1160	21	in	in	ADP
inlawrev-2815	1160	22	which	which	PRON
inlawrev-2815	1160	23	the	the	DET
inlawrev-2815	1160	24	decedent	decedent	NOUN
inlawrev-2815	1160	25	's	's	PART
inlawrev-2815	1160	26	property	property	NOUN
inlawrev-2815	1160	27	is	be	AUX
inlawrev-2815	1160	28	located	locate	VERB
inlawrev-2815	1160	29	.	.	PUNCT
inlawrev-2815	1161	1	as	as	ADP
inlawrev-2815	1161	2	a	a	DET
inlawrev-2815	1161	3	practical	practical	ADJ
inlawrev-2815	1161	4	matter	matter	NOUN
inlawrev-2815	1161	5	,	,	PUNCT
inlawrev-2815	1161	6	most	most	ADJ
inlawrev-2815	1161	7	states	state	NOUN
inlawrev-2815	1161	8	imposing	impose	VERB
inlawrev-2815	1161	9	inheritance	inheritance	NOUN
inlawrev-2815	1161	10	taxes	taxis	NOUN
inlawrev-2815	1161	11	will	will	AUX
inlawrev-2815	1161	12	not	not	PART
inlawrev-2815	1161	13	entirely	entirely	ADV
inlawrev-2815	1161	14	utihze	utihze	VERB
inlawrev-2815	1161	15	their	their	PRON
inlawrev-2815	1161	16	proportionate	proportionate	ADJ
inlawrev-2815	1161	17	share	share	NOUN
inlawrev-2815	1161	18	of	of	ADP
inlawrev-2815	1161	19	the	the	DET
inlawrev-2815	1161	20	estate	estate	NOUN
inlawrev-2815	1161	21	death	death	NOUN
inlawrev-2815	1161	22	tax	tax	NOUN
inlawrev-2815	1161	23	credit	credit	NOUN
inlawrev-2815	1161	24	.	.	PUNCT
inlawrev-2815	1162	1	215	215	NUM
inlawrev-2815	1162	2	.	.	PUNCT
inlawrev-2815	1163	1	the	the	DET
inlawrev-2815	1163	2	constitutional	constitutional	ADJ
inlawrev-2815	1163	3	difficulties	difficulty	NOUN
inlawrev-2815	1163	4	inherent	inherent	ADJ
inlawrev-2815	1163	5	in	in	ADP
inlawrev-2815	1163	6	such	such	DET
inlawrev-2815	1163	7	an	an	DET
inlawrev-2815	1163	8	apportionment	apportionment	NOUN
inlawrev-2815	1163	9	are	be	AUX
inlawrev-2815	1163	10	addressed	address	VERB
inlawrev-2815	1163	11	infra	infra	NOUN
inlawrev-2815	1163	12	at	at	ADP
inlawrev-2815	1163	13	text	text	NOUN
inlawrev-2815	1163	14	accompanying	accompanying	ADJ
inlawrev-2815	1163	15	notes	note	NOUN
inlawrev-2815	1163	16	224	224	NUM
inlawrev-2815	1163	17	-	-	SYM
inlawrev-2815	1163	18	39	39	NUM
inlawrev-2815	1163	19	.	.	PUNCT
inlawrev-2815	1164	1	216	216	NUM
inlawrev-2815	1164	2	.	.	PUNCT
inlawrev-2815	1165	1	ind	ind	PROPN
inlawrev-2815	1165	2	.	.	PUNCT
inlawrev-2815	1166	1	code	code	PROPN
inlawrev-2815	1166	2	§	§	PROPN
inlawrev-2815	1166	3	6	6	NUM
inlawrev-2815	1166	4	-	-	SYM
inlawrev-2815	1166	5	4.1	4.1	NUM
inlawrev-2815	1166	6	-	-	PUNCT
inlawrev-2815	1166	7	ll-2(a	ll-2(a	NOUN
inlawrev-2815	1166	8	)	)	PUNCT
inlawrev-2815	1166	9	,	,	PUNCT
inlawrev-2815	1166	10	(	(	PUNCT
inlawrev-2815	1166	11	b	b	X
inlawrev-2815	1166	12	)	)	PUNCT
inlawrev-2815	1166	13	(	(	PUNCT
inlawrev-2815	1166	14	1988	1988	NUM
inlawrev-2815	1166	15	)	)	PUNCT
inlawrev-2815	1166	16	.	.	PUNCT
inlawrev-2815	1167	1	from	from	ADP
inlawrev-2815	1167	2	a	a	DET
inlawrev-2815	1167	3	federal	federal	ADJ
inlawrev-2815	1167	4	point	point	NOUN
inlawrev-2815	1167	5	of	of	ADP
inlawrev-2815	1167	6	view	view	NOUN
inlawrev-2815	1167	7	,	,	PUNCT
inlawrev-2815	1167	8	such	such	DET
inlawrev-2815	1167	9	a	a	DET
inlawrev-2815	1167	10	position	position	NOUN
inlawrev-2815	1167	11	is	be	AUX
inlawrev-2815	1167	12	indefensible	indefensible	ADJ
inlawrev-2815	1167	13	.	.	PUNCT
inlawrev-2815	1168	1	for	for	ADP
inlawrev-2815	1168	2	example	example	NOUN
inlawrev-2815	1168	3	,	,	PUNCT
inlawrev-2815	1168	4	if	if	SCONJ
inlawrev-2815	1168	5	each	each	DET
inlawrev-2815	1168	6	state	state	NOUN
inlawrev-2815	1168	7	asserted	assert	VERB
inlawrev-2815	1168	8	such	such	DET
inlawrev-2815	1168	9	a	a	DET
inlawrev-2815	1168	10	right	right	NOUN
inlawrev-2815	1168	11	,	,	PUNCT
inlawrev-2815	1168	12	all	all	DET
inlawrev-2815	1168	13	decedents	decedent	NOUN
inlawrev-2815	1168	14	having	have	VERB
inlawrev-2815	1168	15	property	property	NOUN
inlawrev-2815	1168	16	in	in	ADP
inlawrev-2815	1168	17	more	more	ADJ
inlawrev-2815	1168	18	than	than	ADP
inlawrev-2815	1168	19	one	one	NUM
inlawrev-2815	1168	20	state	state	NOUN
inlawrev-2815	1168	21	would	would	AUX
inlawrev-2815	1168	22	be	be	AUX
inlawrev-2815	1168	23	subjected	subject	VERB
inlawrev-2815	1168	24	to	to	ADP
inlawrev-2815	1168	25	multiple	multiple	ADJ
inlawrev-2815	1168	26	taxation	taxation	NOUN
inlawrev-2815	1168	27	in	in	ADP
inlawrev-2815	1168	28	the	the	DET
inlawrev-2815	1168	29	name	name	NOUN
inlawrev-2815	1168	30	of	of	ADP
inlawrev-2815	1168	31	picking	pick	VERB
inlawrev-2815	1168	32	up	up	ADP
inlawrev-2815	1168	33	the	the	DET
inlawrev-2815	1168	34	estate	estate	NOUN
inlawrev-2815	1168	35	death	death	NOUN
inlawrev-2815	1168	36	tax	tax	NOUN
inlawrev-2815	1168	37	credit	credit	NOUN
inlawrev-2815	1168	38	.	.	PUNCT
inlawrev-2815	1169	1	for	for	ADP
inlawrev-2815	1169	2	example	example	NOUN
inlawrev-2815	1169	3	,	,	PUNCT
inlawrev-2815	1169	4	a	a	DET
inlawrev-2815	1169	5	decedent	decedent	NOUN
inlawrev-2815	1169	6	having	have	VERB
inlawrev-2815	1169	7	an	an	DET
inlawrev-2815	1169	8	estate	estate	NOUN
inlawrev-2815	1169	9	death	death	NOUN
inlawrev-2815	1169	10	tax	tax	NOUN
inlawrev-2815	1169	11	credit	credit	NOUN
inlawrev-2815	1169	12	of	of	ADP
inlawrev-2815	1169	13	$	$	SYM
inlawrev-2815	1169	14	100,000	100,000	NUM
inlawrev-2815	1169	15	with	with	ADP
inlawrev-2815	1169	16	property	property	NOUN
inlawrev-2815	1169	17	equally	equally	ADV
inlawrev-2815	1169	18	divided	divide	VERB
inlawrev-2815	1169	19	between	between	ADP
inlawrev-2815	1169	20	states	state	NOUN
inlawrev-2815	1169	21	a	a	DET
inlawrev-2815	1169	22	and	and	CCONJ
inlawrev-2815	1169	23	b	b	NOUN
inlawrev-2815	1169	24	would	would	AUX
inlawrev-2815	1169	25	be	be	AUX
inlawrev-2815	1169	26	assessed	assess	VERB
inlawrev-2815	1169	27	taxes	taxis	NOUN
inlawrev-2815	1169	28	by	by	ADP
inlawrev-2815	1169	29	state	state	NOUN
inlawrev-2815	1169	30	a	a	PRON
inlawrev-2815	1169	31	(	(	PUNCT
inlawrev-2815	1169	32	his	his	PRON
inlawrev-2815	1169	33	state	state	NOUN
inlawrev-2815	1169	34	of	of	ADP
inlawrev-2815	1169	35	residence	residence	NOUN
inlawrev-2815	1169	36	)	)	PUNCT
inlawrev-2815	1169	37	in	in	ADP
inlawrev-2815	1169	38	the	the	DET
inlawrev-2815	1169	39	amount	amount	NOUN
inlawrev-2815	1169	40	of	of	ADP
inlawrev-2815	1169	41	$	$	SYM
inlawrev-2815	1169	42	100,000	100,000	NUM
inlawrev-2815	1169	43	and	and	CCONJ
inlawrev-2815	1169	44	by	by	ADP
inlawrev-2815	1169	45	state	state	PROPN
inlawrev-2815	1169	46	b	b	PROPN
inlawrev-2815	1169	47	in	in	ADP
inlawrev-2815	1169	48	the	the	DET
inlawrev-2815	1169	49	amount	amount	NOUN
inlawrev-2815	1169	50	of	of	ADP
inlawrev-2815	1169	51	$	$	SYM
inlawrev-2815	1169	52	50,000	50,000	NUM
inlawrev-2815	1169	53	(	(	PUNCT
inlawrev-2815	1169	54	assuming	assume	VERB
inlawrev-2815	1169	55	no	no	DET
inlawrev-2815	1169	56	inheritance	inheritance	NOUN
inlawrev-2815	1169	57	or	or	CCONJ
inlawrev-2815	1169	58	first	first	ADJ
inlawrev-2815	1169	59	level	level	NOUN
inlawrev-2815	1169	60	taxes	taxis	NOUN
inlawrev-2815	1169	61	)	)	PUNCT
inlawrev-2815	1169	62	.	.	PUNCT
inlawrev-2815	1170	1	217	217	NUM
inlawrev-2815	1170	2	.	.	PUNCT
inlawrev-2815	1171	1	ind	ind	NOUN
inlawrev-2815	1171	2	.	.	PUNCT
inlawrev-2815	1172	1	code	code	PROPN
inlawrev-2815	1172	2	§	§	PROPN
inlawrev-2815	1172	3	6^.1	6^.1	NUM
inlawrev-2815	1172	4	-	-	SYM
inlawrev-2815	1172	5	1	1	NUM
inlawrev-2815	1172	6	-	-	SYM
inlawrev-2815	1172	7	12	12	NUM
inlawrev-2815	1172	8	(	(	PUNCT
inlawrev-2815	1172	9	1988	1988	NUM
inlawrev-2815	1172	10	)	)	PUNCT
inlawrev-2815	1172	11	(	(	PUNCT
inlawrev-2815	1172	12	emphasis	emphasis	NOUN
inlawrev-2815	1172	13	added	add	VERB
inlawrev-2815	1172	14	)	)	PUNCT
inlawrev-2815	1172	15	.	.	PUNCT
inlawrev-2815	1173	1	218	218	NUM
inlawrev-2815	1173	2	.	.	PUNCT
inlawrev-2815	1174	1	i	i	PRON
inlawrev-2815	1174	2	d.	d.	PROPN
inlawrev-2815	1174	3	^	^	PUNCT
inlawrev-2815	1174	4	6	6	NUM
inlawrev-2815	1174	5	-	-	SYM
inlawrev-2815	1174	6	4	4	NUM
inlawrev-2815	1174	7	-	-	PUNCT
inlawrev-2815	1174	8	1	1	NUM
inlawrev-2815	1174	9	-	-	SYM
inlawrev-2815	1174	10	37	37	NUM
inlawrev-2815	1174	11	(	(	PUNCT
inlawrev-2815	1174	12	1971	1971	NUM
inlawrev-2815	1174	13	)	)	PUNCT
inlawrev-2815	1174	14	(	(	PUNCT
inlawrev-2815	1174	15	repealed	repeal	VERB
inlawrev-2815	1174	16	1976	1976	NUM
inlawrev-2815	1174	17	)	)	PUNCT
inlawrev-2815	1174	18	.	.	PUNCT
inlawrev-2815	1175	1	subsections	subsection	NOUN
inlawrev-2815	1175	2	from	from	ADP
inlawrev-2815	1175	3	this	this	DET
inlawrev-2815	1175	4	section	section	NOUN
inlawrev-2815	1175	5	of	of	ADP
inlawrev-2815	1175	6	the	the	DET
inlawrev-2815	1175	7	statute	statute	NOUN
inlawrev-2815	1175	8	are	be	AUX
inlawrev-2815	1175	9	quoted	quote	VERB
inlawrev-2815	1175	10	supra	supra	PROPN
inlawrev-2815	1175	11	note	note	NOUN
inlawrev-2815	1175	12	194	194	NUM
inlawrev-2815	1175	13	.	.	PUNCT
inlawrev-2815	1176	1	482	482	NUM
inlawrev-2815	1176	2	indiana	indiana	PROPN
inlawrev-2815	1176	3	law	law	PROPN
inlawrev-2815	1176	4	review	review	NOUN
inlawrev-2815	1176	5	[	[	X
inlawrev-2815	1176	6	vol	vol	NOUN
inlawrev-2815	1176	7	.	.	PUNCT
inlawrev-2815	1176	8	22:449	22:449	NUM
inlawrev-2815	1176	9	estate	estate	NOUN
inlawrev-2815	1176	10	tax	tax	NOUN
inlawrev-2815	1176	11	,	,	PUNCT
inlawrev-2815	1176	12	the	the	DET
inlawrev-2815	1176	13	legislature	legislature	NOUN
inlawrev-2815	1176	14	provided	provide	VERB
inlawrev-2815	1176	15	for	for	ADP
inlawrev-2815	1176	16	an	an	DET
inlawrev-2815	1176	17	apportioned	apportioned	ADJ
inlawrev-2815	1176	18	tax	tax	NOUN
inlawrev-2815	1176	19	on	on	ADP
inlawrev-2815	1176	20	the	the	DET
inlawrev-2815	1176	21	excess	excess	ADJ
inlawrev-2815	1176	22	estate	estate	NOUN
inlawrev-2815	1176	23	death	death	NOUN
inlawrev-2815	1176	24	tax	tax	NOUN
inlawrev-2815	1176	25	credit	credit	NOUN
inlawrev-2815	1176	26	"	"	PUNCT
inlawrev-2815	1176	27	exclusive	exclusive	NOUN
inlawrev-2815	1176	28	of	of	ADP
inlawrev-2815	1176	29	taxes	taxis	NOUN
inlawrev-2815	1176	30	imposed	impose	VERB
inlawrev-2815	1176	31	by	by	ADP
inlawrev-2815	1176	32	other	other	ADJ
inlawrev-2815	1176	33	states	state	NOUN
inlawrev-2815	1176	34	of	of	ADP
inlawrev-2815	1176	35	the	the	DET
inlawrev-2815	1176	36	character	character	NOUN
inlawrev-2815	1176	37	and	and	CCONJ
inlawrev-2815	1176	38	purpose	purpose	NOUN
inlawrev-2815	1176	39	of	of	ADP
inlawrev-2815	1176	40	the	the	DET
inlawrev-2815	1176	41	tax	tax	NOUN
inlawrev-2815	1176	42	levied	levy	VERB
inlawrev-2815	1176	43	by	by	ADP
inlawrev-2815	1176	44	paragraph	paragraph	NOUN
inlawrev-2815	1176	45	(	(	PUNCT
inlawrev-2815	1176	46	a	a	NOUN
inlawrev-2815	1176	47	)	)	PUNCT
inlawrev-2815	1176	48	of	of	ADP
inlawrev-2815	1176	49	this	this	DET
inlawrev-2815	1176	50	section	section	NOUN
inlawrev-2815	1176	51	.	.	PUNCT
inlawrev-2815	1177	1	"	"	PUNCT
inlawrev-2815	1177	2	^^^	^^^	PART
inlawrev-2815	1177	3	paragraph	paragraph	NOUN
inlawrev-2815	1177	4	(	(	PUNCT
inlawrev-2815	1177	5	a	a	X
inlawrev-2815	1177	6	)	)	PUNCT
inlawrev-2815	1177	7	describes	describe	VERB
inlawrev-2815	1177	8	the	the	DET
inlawrev-2815	1177	9	resident	resident	ADJ
inlawrev-2815	1177	10	estate	estate	NOUN
inlawrev-2815	1177	11	tax	tax	NOUN
inlawrev-2815	1177	12	and	and	CCONJ
inlawrev-2815	1177	13	includes	include	VERB
inlawrev-2815	1177	14	the	the	DET
inlawrev-2815	1177	15	words	word	NOUN
inlawrev-2815	1177	16	interpreted	interpret	VERB
inlawrev-2815	1177	17	by	by	ADP
inlawrev-2815	1177	18	purdue	purdue	PROPN
inlawrev-2815	1177	19	national	national	PROPN
inlawrev-2815	1177	20	bank	bank	PROPN
inlawrev-2815	1177	21	as	as	ADP
inlawrev-2815	1177	22	referring	refer	VERB
inlawrev-2815	1177	23	to	to	ADP
inlawrev-2815	1177	24	state	state	NOUN
inlawrev-2815	1177	25	pickup	pickup	NOUN
inlawrev-2815	1177	26	taxes	taxis	NOUN
inlawrev-2815	1177	27	.	.	PUNCT
inlawrev-2815	1178	1	^^^	^^^	PUNCT
inlawrev-2815	1178	2	because	because	SCONJ
inlawrev-2815	1178	3	the	the	DET
inlawrev-2815	1178	4	current	current	ADJ
inlawrev-2815	1178	5	statutes	statute	NOUN
inlawrev-2815	1178	6	are	be	AUX
inlawrev-2815	1178	7	merely	merely	ADV
inlawrev-2815	1178	8	a	a	DET
inlawrev-2815	1178	9	"	"	PUNCT
inlawrev-2815	1178	10	codification	codification	NOUN
inlawrev-2815	1178	11	or	or	CCONJ
inlawrev-2815	1178	12	restatement	restatement	NOUN
inlawrev-2815	1178	13	of	of	ADP
inlawrev-2815	1178	14	applicable	applicable	ADJ
inlawrev-2815	1178	15	or	or	CCONJ
inlawrev-2815	1178	16	corresponding	corresponding	ADJ
inlawrev-2815	1178	17	provisions	provision	NOUN
inlawrev-2815	1178	18	"	"	PUNCT
inlawrev-2815	1178	19	of	of	ADP
inlawrev-2815	1178	20	prior	prior	ADJ
inlawrev-2815	1178	21	law,^^^	law,^^^	PROPN
inlawrev-2815	1178	22	the	the	DET
inlawrev-2815	1178	23	proper	proper	ADJ
inlawrev-2815	1178	24	test	test	NOUN
inlawrev-2815	1178	25	in	in	ADP
inlawrev-2815	1178	26	determining	determine	VERB
inlawrev-2815	1178	27	whether	whether	SCONJ
inlawrev-2815	1178	28	a	a	DET
inlawrev-2815	1178	29	state	state	NOUN
inlawrev-2815	1178	30	's	's	PART
inlawrev-2815	1178	31	death	death	NOUN
inlawrev-2815	1178	32	taxes	taxis	NOUN
inlawrev-2815	1178	33	should	should	AUX
inlawrev-2815	1178	34	reduce	reduce	VERB
inlawrev-2815	1178	35	the	the	DET
inlawrev-2815	1178	36	federal	federal	ADJ
inlawrev-2815	1178	37	death	death	NOUN
inlawrev-2815	1178	38	tax	tax	NOUN
inlawrev-2815	1178	39	credit	credit	NOUN
inlawrev-2815	1178	40	is	be	AUX
inlawrev-2815	1178	41	whether	whether	SCONJ
inlawrev-2815	1178	42	the	the	DET
inlawrev-2815	1178	43	questioned	question	VERB
inlawrev-2815	1178	44	tax	tax	NOUN
inlawrev-2815	1178	45	is	be	AUX
inlawrev-2815	1178	46	similar	similar	ADJ
inlawrev-2815	1178	47	in	in	ADP
inlawrev-2815	1178	48	purpose	purpose	NOUN
inlawrev-2815	1178	49	and	and	CCONJ
inlawrev-2815	1178	50	character	character	NOUN
inlawrev-2815	1178	51	to	to	ADP
inlawrev-2815	1178	52	indiana	indiana	PROPN
inlawrev-2815	1178	53	's	's	PART
inlawrev-2815	1178	54	estate	estate	NOUN
inlawrev-2815	1178	55	tax	tax	NOUN
inlawrev-2815	1178	56	imposed	impose	VERB
inlawrev-2815	1178	57	upon	upon	SCONJ
inlawrev-2815	1178	58	resident	resident	ADJ
inlawrev-2815	1178	59	decedent	decedent	NOUN
inlawrev-2815	1178	60	's	's	PART
inlawrev-2815	1178	61	estates	estate	NOUN
inlawrev-2815	1178	62	,	,	PUNCT
inlawrev-2815	1178	63	that	that	ADV
inlawrev-2815	1178	64	is	is	ADV
inlawrev-2815	1178	65	,	,	PUNCT
inlawrev-2815	1178	66	a	a	DET
inlawrev-2815	1178	67	pickup	pickup	ADJ
inlawrev-2815	1178	68	tax	tax	NOUN
inlawrev-2815	1178	69	arrogating	arrogating	NOUN
inlawrev-2815	1178	70	to	to	ADP
inlawrev-2815	1178	71	the	the	DET
inlawrev-2815	1178	72	taxing	tax	VERB
inlawrev-2815	1178	73	state	state	NOUN
inlawrev-2815	1178	74	all	all	PRON
inlawrev-2815	1178	75	of	of	ADP
inlawrev-2815	1178	76	the	the	DET
inlawrev-2815	1178	77	excess	excess	ADJ
inlawrev-2815	1178	78	federal	federal	ADJ
inlawrev-2815	1178	79	death	death	NOUN
inlawrev-2815	1178	80	tax	tax	NOUN
inlawrev-2815	1178	81	credit	credit	NOUN
inlawrev-2815	1178	82	,	,	PUNCT
inlawrev-2815	1178	83	regardless	regardless	ADV
inlawrev-2815	1178	84	of	of	ADP
inlawrev-2815	1178	85	the	the	DET
inlawrev-2815	1178	86	location	location	NOUN
inlawrev-2815	1178	87	of	of	ADP
inlawrev-2815	1178	88	the	the	DET
inlawrev-2815	1178	89	estate	estate	NOUN
inlawrev-2815	1178	90	's	's	PART
inlawrev-2815	1178	91	property	property	NOUN
inlawrev-2815	1178	92	.	.	PUNCT
inlawrev-2815	1179	1	the	the	DET
inlawrev-2815	1179	2	court	court	PROPN
inlawrev-2815	1179	3	of	of	ADP
inlawrev-2815	1179	4	appeals	appeal	NOUN
inlawrev-2815	1179	5	'	'	PART
inlawrev-2815	1179	6	comparison	comparison	NOUN
inlawrev-2815	1179	7	of	of	ADP
inlawrev-2815	1179	8	the	the	DET
inlawrev-2815	1179	9	florida	florida	PROPN
inlawrev-2815	1179	10	estate	estate	NOUN
inlawrev-2815	1179	11	tax	tax	NOUN
inlawrev-2815	1179	12	with	with	ADP
inlawrev-2815	1179	13	the	the	DET
inlawrev-2815	1179	14	indiana	indiana	PROPN
inlawrev-2815	1179	15	estate	estate	PROPN
inlawrev-2815	1179	16	tax	tax	NOUN
inlawrev-2815	1179	17	for	for	ADP
inlawrev-2815	1179	18	nonresident	nonresident	ADJ
inlawrev-2815	1179	19	decedents	decedent	NOUN
inlawrev-2815	1179	20	to	to	PART
inlawrev-2815	1179	21	demonstrate	demonstrate	VERB
inlawrev-2815	1179	22	the	the	DET
inlawrev-2815	1179	23	similar	similar	ADJ
inlawrev-2815	1179	24	character	character	NOUN
inlawrev-2815	1179	25	of	of	ADP
inlawrev-2815	1179	26	the	the	DET
inlawrev-2815	1179	27	two	two	NUM
inlawrev-2815	1179	28	taxes	taxis	NOUN
inlawrev-2815	1179	29	was	be	AUX
inlawrev-2815	1179	30	erroneous	erroneous	ADJ
inlawrev-2815	1179	31	.	.	PUNCT
inlawrev-2815	1180	1	^^^	^^^	ADP
inlawrev-2815	1180	2	the	the	DET
inlawrev-2815	1180	3	proper	proper	ADJ
inlawrev-2815	1180	4	test	test	NOUN
inlawrev-2815	1180	5	is	be	AUX
inlawrev-2815	1180	6	to	to	PART
inlawrev-2815	1180	7	compare	compare	VERB
inlawrev-2815	1180	8	the	the	DET
inlawrev-2815	1180	9	indiana	indiana	PROPN
inlawrev-2815	1180	10	resident	resident	PROPN
inlawrev-2815	1180	11	tax	tax	NOUN
inlawrev-2815	1180	12	,	,	PUNCT
inlawrev-2815	1180	13	which	which	PRON
inlawrev-2815	1180	14	imposes	impose	VERB
inlawrev-2815	1180	15	a	a	DET
inlawrev-2815	1180	16	tax	tax	NOUN
inlawrev-2815	1180	17	on	on	ADP
inlawrev-2815	1180	18	the	the	DET
inlawrev-2815	1180	19	total	total	ADJ
inlawrev-2815	1180	20	death	death	NOUN
inlawrev-2815	1180	21	transfers	transfer	NOUN
inlawrev-2815	1180	22	of	of	ADP
inlawrev-2815	1180	23	a	a	DET
inlawrev-2815	1180	24	decedent	decedent	NOUN
inlawrev-2815	1180	25	,	,	PUNCT
inlawrev-2815	1180	26	with	with	ADP
inlawrev-2815	1180	27	the	the	DET
inlawrev-2815	1180	28	florida	florida	PROPN
inlawrev-2815	1180	29	estate	estate	NOUN
inlawrev-2815	1180	30	tax	tax	NOUN
inlawrev-2815	1180	31	,	,	PUNCT
inlawrev-2815	1180	32	which	which	PRON
inlawrev-2815	1180	33	imposes	impose	VERB
inlawrev-2815	1180	34	a	a	DET
inlawrev-2815	1180	35	tax	tax	NOUN
inlawrev-2815	1180	36	on	on	ADP
inlawrev-2815	1180	37	only	only	ADV
inlawrev-2815	1180	38	the	the	DET
inlawrev-2815	1180	39	portion	portion	NOUN
inlawrev-2815	1180	40	of	of	ADP
inlawrev-2815	1180	41	the	the	DET
inlawrev-2815	1180	42	decedent	decedent	NOUN
inlawrev-2815	1180	43	's	's	PART
inlawrev-2815	1180	44	estate	estate	NOUN
inlawrev-2815	1180	45	apportioned	apportion	VERB
inlawrev-2815	1180	46	to	to	ADP
inlawrev-2815	1180	47	florida	florida	PROPN
inlawrev-2815	1180	48	.	.	PUNCT
inlawrev-2815	1181	1	the	the	DET
inlawrev-2815	1181	2	result	result	NOUN
inlawrev-2815	1181	3	of	of	ADP
inlawrev-2815	1181	4	such	such	DET
inlawrev-2815	1181	5	a	a	DET
inlawrev-2815	1181	6	test	test	NOUN
inlawrev-2815	1181	7	should	should	AUX
inlawrev-2815	1181	8	be	be	AUX
inlawrev-2815	1181	9	a	a	DET
inlawrev-2815	1181	10	determination	determination	NOUN
inlawrev-2815	1181	11	that	that	PRON
inlawrev-2815	1181	12	the	the	DET
inlawrev-2815	1181	13	florida	florida	PROPN
inlawrev-2815	1181	14	tax	tax	NOUN
inlawrev-2815	1181	15	is	be	AUX
inlawrev-2815	1181	16	not	not	PART
inlawrev-2815	1181	17	similar	similar	ADJ
inlawrev-2815	1181	18	in	in	ADP
inlawrev-2815	1181	19	character	character	NOUN
inlawrev-2815	1181	20	to	to	ADP
inlawrev-2815	1181	21	the	the	DET
inlawrev-2815	1181	22	indiana	indiana	PROPN
inlawrev-2815	1181	23	tax	tax	PROPN
inlawrev-2815	1181	24	and	and	CCONJ
inlawrev-2815	1181	25	,	,	PUNCT
inlawrev-2815	1181	26	therefore	therefore	ADV
inlawrev-2815	1181	27	,	,	PUNCT
inlawrev-2815	1181	28	the	the	DET
inlawrev-2815	1181	29	federal	federal	ADJ
inlawrev-2815	1181	30	death	death	NOUN
inlawrev-2815	1181	31	tax	tax	NOUN
inlawrev-2815	1181	32	credit	credit	NOUN
inlawrev-2815	1181	33	should	should	AUX
inlawrev-2815	1181	34	be	be	AUX
inlawrev-2815	1181	35	reduced	reduce	VERB
inlawrev-2815	1181	36	by	by	ADP
inlawrev-2815	1181	37	the	the	DET
inlawrev-2815	1181	38	florida	florida	PROPN
inlawrev-2815	1181	39	tax	tax	NOUN
inlawrev-2815	1181	40	prior	prior	ADV
inlawrev-2815	1181	41	to	to	ADP
inlawrev-2815	1181	42	the	the	DET
inlawrev-2815	1181	43	calculation	calculation	NOUN
inlawrev-2815	1181	44	of	of	ADP
inlawrev-2815	1181	45	the	the	DET
inlawrev-2815	1181	46	indiana	indiana	PROPN
inlawrev-2815	1181	47	tax	tax	PROPN
inlawrev-2815	1181	48	.	.	PUNCT
inlawrev-2815	1182	1	the	the	DET
inlawrev-2815	1182	2	result	result	NOUN
inlawrev-2815	1182	3	of	of	ADP
inlawrev-2815	1182	4	such	such	DET
inlawrev-2815	1182	5	a	a	DET
inlawrev-2815	1182	6	determination	determination	NOUN
inlawrev-2815	1182	7	would	would	AUX
inlawrev-2815	1182	8	have	have	AUX
inlawrev-2815	1182	9	been	be	AUX
inlawrev-2815	1182	10	the	the	DET
inlawrev-2815	1182	11	allocation	allocation	NOUN
inlawrev-2815	1182	12	of	of	ADP
inlawrev-2815	1182	13	the	the	DET
inlawrev-2815	1182	14	federal	federal	ADJ
inlawrev-2815	1182	15	death	death	NOUN
inlawrev-2815	1182	16	tax	tax	NOUN
inlawrev-2815	1182	17	credit	credit	NOUN
inlawrev-2815	1182	18	between	between	ADP
inlawrev-2815	1182	19	indiana	indiana	PROPN
inlawrev-2815	1182	20	and	and	CCONJ
inlawrev-2815	1182	21	florida	florida	PROPN
inlawrev-2815	1182	22	according	accord	VERB
inlawrev-2815	1182	23	to	to	ADP
inlawrev-2815	1182	24	each	each	DET
inlawrev-2815	1182	25	state	state	NOUN
inlawrev-2815	1182	26	's	's	PART
inlawrev-2815	1182	27	respective	respective	ADJ
inlawrev-2815	1182	28	portion	portion	NOUN
inlawrev-2815	1182	29	of	of	ADP
inlawrev-2815	1182	30	pearson	pearson	PROPN
inlawrev-2815	1182	31	's	's	PART
inlawrev-2815	1182	32	estate	estate	NOUN
inlawrev-2815	1182	33	.	.	PUNCT
inlawrev-2815	1183	1	this	this	DET
inlawrev-2815	1183	2	interpretation	interpretation	NOUN
inlawrev-2815	1183	3	of	of	ADP
inlawrev-2815	1183	4	the	the	DET
inlawrev-2815	1183	5	statute	statute	NOUN
inlawrev-2815	1183	6	would	would	AUX
inlawrev-2815	1183	7	require	require	VERB
inlawrev-2815	1183	8	indiana	indiana	PROPN
inlawrev-2815	1183	9	to	to	PART
inlawrev-2815	1183	10	disregard	disregard	VERB
inlawrev-2815	1183	11	only	only	ADV
inlawrev-2815	1183	12	those	those	DET
inlawrev-2815	1183	13	state	state	NOUN
inlawrev-2815	1183	14	death	death	NOUN
inlawrev-2815	1183	15	taxes	taxis	NOUN
inlawrev-2815	1183	16	which	which	PRON
inlawrev-2815	1183	17	,	,	PUNCT
inlawrev-2815	1183	18	like	like	ADP
inlawrev-2815	1183	19	indiana	indiana	PROPN
inlawrev-2815	1183	20	's	's	PART
inlawrev-2815	1183	21	resident	resident	ADJ
inlawrev-2815	1183	22	estate	estate	NOUN
inlawrev-2815	1183	23	tax	tax	NOUN
inlawrev-2815	1183	24	,	,	PUNCT
inlawrev-2815	1183	25	assert	assert	VERB
inlawrev-2815	1183	26	entitlement	entitlement	NOUN
inlawrev-2815	1183	27	to	to	ADP
inlawrev-2815	1183	28	the	the	DET
inlawrev-2815	1183	29	full	full	ADJ
inlawrev-2815	1183	30	unapportioned	unapportioned	ADJ
inlawrev-2815	1183	31	federal	federal	ADJ
inlawrev-2815	1183	32	death	death	NOUN
inlawrev-2815	1183	33	tax	tax	NOUN
inlawrev-2815	1183	34	credit.^^^	credit.^^^	NOUN
inlawrev-2815	1183	35	this	this	PRON
inlawrev-2815	1183	36	would	would	AUX
inlawrev-2815	1183	37	permit	permit	VERB
inlawrev-2815	1183	38	indiana	indiana	PROPN
inlawrev-2815	1183	39	to	to	PART
inlawrev-2815	1183	40	collect	collect	VERB
inlawrev-2815	1183	41	its	its	PRON
inlawrev-2815	1183	42	estate	estate	NOUN
inlawrev-2815	1183	43	tax	tax	NOUN
inlawrev-2815	1183	44	despite	despite	SCONJ
inlawrev-2815	1183	45	the	the	DET
inlawrev-2815	1183	46	heavy	heavy	ADJ
inlawrev-2815	1183	47	-	-	PUNCT
inlawrev-2815	1183	48	handedness	handedness	NOUN
inlawrev-2815	1183	49	of	of	ADP
inlawrev-2815	1183	50	other	other	ADJ
inlawrev-2815	1183	51	states	state	NOUN
inlawrev-2815	1183	52	'	'	PART
inlawrev-2815	1183	53	legislatures	legislature	NOUN
inlawrev-2815	1183	54	,	,	PUNCT
inlawrev-2815	1183	55	but	but	CCONJ
inlawrev-2815	1183	56	would	would	AUX
inlawrev-2815	1183	57	require	require	VERB
inlawrev-2815	1183	58	it	it	PRON
inlawrev-2815	1183	59	to	to	PART
inlawrev-2815	1183	60	respect	respect	VERB
inlawrev-2815	1183	61	other	other	ADJ
inlawrev-2815	1183	62	states	state	NOUN
inlawrev-2815	1183	63	'	'	PART
inlawrev-2815	1183	64	claims	claim	NOUN
inlawrev-2815	1183	65	to	to	ADP
inlawrev-2815	1183	66	a	a	DET
inlawrev-2815	1183	67	proportionate	proportionate	ADJ
inlawrev-2815	1183	68	amount	amount	NOUN
inlawrev-2815	1183	69	of	of	ADP
inlawrev-2815	1183	70	the	the	DET
inlawrev-2815	1183	71	federal	federal	ADJ
inlawrev-2815	1183	72	death	death	NOUN
inlawrev-2815	1183	73	tax	tax	NOUN
inlawrev-2815	1183	74	credit	credit	NOUN
inlawrev-2815	1183	75	.	.	PUNCT
inlawrev-2815	1184	1	e.	e.	PROPN
inlawrev-2815	1185	1	the	the	DET
inlawrev-2815	1185	2	constitutionality	constitutionality	NOUN
inlawrev-2815	1185	3	of	of	ADP
inlawrev-2815	1185	4	indiana	indiana	PROPN
inlawrev-2815	1185	5	's	's	PART
inlawrev-2815	1185	6	estate	estate	NOUN
inlawrev-2815	1185	7	tax	tax	NOUN
inlawrev-2815	1185	8	as	as	SCONJ
inlawrev-2815	1185	9	construed	construe	VERB
inlawrev-2815	1185	10	in	in	ADP
inlawrev-2815	1185	11	pearson	pearson	PROPN
inlawrev-2815	1185	12	neither	neither	CCONJ
inlawrev-2815	1185	13	the	the	DET
inlawrev-2815	1185	14	court	court	NOUN
inlawrev-2815	1185	15	of	of	ADP
inlawrev-2815	1185	16	appeals	appeal	NOUN
inlawrev-2815	1185	17	nor	nor	CCONJ
inlawrev-2815	1185	18	the	the	DET
inlawrev-2815	1185	19	supreme	supreme	PROPN
inlawrev-2815	1185	20	court	court	PROPN
inlawrev-2815	1185	21	in	in	ADP
inlawrev-2815	1185	22	affirming	affirm	VERB
inlawrev-2815	1185	23	pearson	pearson	PROPN
inlawrev-2815	1185	24	addressed	address	VERB
inlawrev-2815	1185	25	the	the	DET
inlawrev-2815	1185	26	constitutionality	constitutionality	NOUN
inlawrev-2815	1185	27	of	of	ADP
inlawrev-2815	1185	28	the	the	DET
inlawrev-2815	1185	29	indiana	indiana	PROPN
inlawrev-2815	1185	30	estate	estate	PROPN
inlawrev-2815	1185	31	tax.^^	tax.^^	PROPN
inlawrev-2815	1185	32	for	for	ADP
inlawrev-2815	1185	33	219	219	NUM
inlawrev-2815	1185	34	.	.	PUNCT
inlawrev-2815	1186	1	ind	ind	PROPN
inlawrev-2815	1186	2	.	.	PUNCT
inlawrev-2815	1187	1	code	code	PROPN
inlawrev-2815	1187	2	§	§	PROPN
inlawrev-2815	1187	3	6	6	NUM
inlawrev-2815	1187	4	-	-	SYM
inlawrev-2815	1187	5	4	4	NUM
inlawrev-2815	1187	6	-	-	PUNCT
inlawrev-2815	1187	7	l-37(b	l-37(b	NOUN
inlawrev-2815	1187	8	)	)	PUNCT
inlawrev-2815	1187	9	(	(	PUNCT
inlawrev-2815	1187	10	1971	1971	NUM
inlawrev-2815	1187	11	)	)	PUNCT
inlawrev-2815	1187	12	(	(	PUNCT
inlawrev-2815	1187	13	repealed	repeal	VERB
inlawrev-2815	1187	14	1976	1976	NUM
inlawrev-2815	1187	15	)	)	PUNCT
inlawrev-2815	1187	16	(	(	PUNCT
inlawrev-2815	1187	17	emphasis	emphasis	NOUN
inlawrev-2815	1187	18	added	add	VERB
inlawrev-2815	1187	19	)	)	PUNCT
inlawrev-2815	1187	20	.	.	PUNCT
inlawrev-2815	1188	1	220	220	X
inlawrev-2815	1188	2	.	.	X
inlawrev-2815	1189	1	see	see	VERB
inlawrev-2815	1189	2	supra	supra	ADJ
inlawrev-2815	1189	3	text	text	NOUN
inlawrev-2815	1189	4	accompanying	accompanying	ADJ
inlawrev-2815	1189	5	notes	note	NOUN
inlawrev-2815	1189	6	199	199	NUM
inlawrev-2815	1189	7	-	-	SYM
inlawrev-2815	1189	8	200	200	NUM
inlawrev-2815	1189	9	.	.	PUNCT
inlawrev-2815	1190	1	221	221	NUM
inlawrev-2815	1190	2	.	.	PUNCT
inlawrev-2815	1191	1	act	act	PROPN
inlawrev-2815	1191	2	approved	approve	VERB
inlawrev-2815	1191	3	february	february	PROPN
inlawrev-2815	1191	4	18	18	NUM
inlawrev-2815	1191	5	,	,	PUNCT
inlawrev-2815	1191	6	1976	1976	NUM
inlawrev-2815	1191	7	,	,	PUNCT
inlawrev-2815	1191	8	pub	pub	NOUN
inlawrev-2815	1191	9	.	.	PUNCT
inlawrev-2815	1192	1	l.	l.	PROPN
inlawrev-2815	1192	2	no	no	INTJ
inlawrev-2815	1192	3	.	.	PROPN
inlawrev-2815	1192	4	18	18	NUM
inlawrev-2815	1192	5	,	,	PUNCT
inlawrev-2815	1192	6	§	§	PROPN
inlawrev-2815	1192	7	3	3	NUM
inlawrev-2815	1192	8	,	,	PUNCT
inlawrev-2815	1192	9	1976	1976	NUM
inlawrev-2815	1192	10	ind	ind	NOUN
inlawrev-2815	1192	11	.	.	PUNCT
inlawrev-2815	1193	1	acts	act	NOUN
inlawrev-2815	1193	2	.	.	PUNCT
inlawrev-2815	1194	1	69	69	NUM
inlawrev-2815	1194	2	,	,	PUNCT
inlawrev-2815	1194	3	104	104	NUM
inlawrev-2815	1194	4	.	.	PUNCT
inlawrev-2815	1194	5	222	222	NUM
inlawrev-2815	1194	6	.	.	PUNCT
inlawrev-2815	1195	1	see	see	VERB
inlawrev-2815	1195	2	supra	supra	ADJ
inlawrev-2815	1195	3	text	text	NOUN
inlawrev-2815	1195	4	accompanying	accompanying	ADJ
inlawrev-2815	1195	5	note	note	NOUN
inlawrev-2815	1195	6	206	206	NUM
inlawrev-2815	1195	7	.	.	PUNCT
inlawrev-2815	1196	1	223	223	NUM
inlawrev-2815	1196	2	.	.	PUNCT
inlawrev-2815	1197	1	see	see	VERB
inlawrev-2815	1197	2	supra	supra	ADJ
inlawrev-2815	1197	3	text	text	NOUN
inlawrev-2815	1197	4	accompanying	accompany	VERB
inlawrev-2815	1197	5	note	note	NOUN
inlawrev-2815	1197	6	188	188	NUM
inlawrev-2815	1197	7	.	.	PUNCT
inlawrev-2815	1198	1	224	224	NUM
inlawrev-2815	1198	2	.	.	PUNCT
inlawrev-2815	1199	1	498	498	NUM
inlawrev-2815	1199	2	n.e.2d	n.e.2d	NOUN
inlawrev-2815	1199	3	990	990	NUM
inlawrev-2815	1199	4	(	(	PUNCT
inlawrev-2815	1199	5	ind	ind	NOUN
inlawrev-2815	1199	6	.	.	PUNCT
inlawrev-2815	1200	1	ct	ct	PROPN
inlawrev-2815	1200	2	.	.	PUNCT
inlawrev-2815	1201	1	app	app	PROPN
inlawrev-2815	1201	2	.	.	PROPN
inlawrev-2815	1201	3	1986	1986	NUM
inlawrev-2815	1201	4	)	)	PUNCT
inlawrev-2815	1201	5	,	,	PUNCT
inlawrev-2815	1201	6	adopted	adopt	VERB
inlawrev-2815	1201	7	and	and	CCONJ
inlawrev-2815	1201	8	aff'd	aff'd	NOUN
inlawrev-2815	1201	9	,	,	PUNCT
inlawrev-2815	1201	10	521	521	NUM
inlawrev-2815	1201	11	n.e.2d	n.e.2d	NOUN
inlawrev-2815	1201	12	350	350	NUM
inlawrev-2815	1201	13	(	(	PUNCT
inlawrev-2815	1201	14	ind	ind	NOUN
inlawrev-2815	1201	15	.	.	PUNCT
inlawrev-2815	1201	16	1988	1988	NUM
inlawrev-2815	1201	17	)	)	PUNCT
inlawrev-2815	1201	18	.	.	PUNCT
inlawrev-2815	1202	1	1988	1988	NUM
inlawrev-2815	1202	2	]	]	PUNCT
inlawrev-2815	1202	3	tax	tax	NOUN
inlawrev-2815	1202	4	policy	policy	NOUN
inlawrev-2815	1202	5	483	483	NUM
inlawrev-2815	1202	6	several	several	ADJ
inlawrev-2815	1202	7	reasons	reason	NOUN
inlawrev-2815	1202	8	,	,	PUNCT
inlawrev-2815	1202	9	the	the	DET
inlawrev-2815	1202	10	tax	tax	NOUN
inlawrev-2815	1202	11	as	as	SCONJ
inlawrev-2815	1202	12	construed	construe	VERB
inlawrev-2815	1202	13	in	in	ADP
inlawrev-2815	1202	14	pearson	pearson	NOUN
inlawrev-2815	1202	15	may	may	AUX
inlawrev-2815	1202	16	be	be	AUX
inlawrev-2815	1202	17	constitutionally	constitutionally	ADV
inlawrev-2815	1202	18	defective	defective	ADJ
inlawrev-2815	1202	19	.	.	PUNCT
inlawrev-2815	1203	1	the	the	DET
inlawrev-2815	1203	2	source	source	NOUN
inlawrev-2815	1203	3	of	of	ADP
inlawrev-2815	1203	4	the	the	DET
inlawrev-2815	1203	5	potential	potential	ADJ
inlawrev-2815	1203	6	defect	defect	NOUN
inlawrev-2815	1203	7	is	be	AUX
inlawrev-2815	1203	8	that	that	SCONJ
inlawrev-2815	1203	9	the	the	DET
inlawrev-2815	1203	10	estate	estate	NOUN
inlawrev-2815	1203	11	tax	tax	NOUN
inlawrev-2815	1203	12	imposes	impose	VERB
inlawrev-2815	1203	13	a	a	DET
inlawrev-2815	1203	14	direct	direct	ADJ
inlawrev-2815	1203	15	tax	tax	NOUN
inlawrev-2815	1203	16	on	on	ADP
inlawrev-2815	1203	17	tangible	tangible	ADJ
inlawrev-2815	1203	18	property	property	NOUN
inlawrev-2815	1203	19	located	locate	VERB
inlawrev-2815	1203	20	out	out	ADP
inlawrev-2815	1203	21	of	of	ADP
inlawrev-2815	1203	22	state	state	NOUN
inlawrev-2815	1203	23	.	.	PUNCT
inlawrev-2815	1204	1	it	it	PRON
inlawrev-2815	1204	2	does	do	VERB
inlawrev-2815	1204	3	this	this	PRON
inlawrev-2815	1204	4	by	by	ADP
inlawrev-2815	1204	5	asserting	assert	VERB
inlawrev-2815	1204	6	an	an	DET
inlawrev-2815	1204	7	entitlement	entitlement	NOUN
inlawrev-2815	1204	8	to	to	ADP
inlawrev-2815	1204	9	the	the	DET
inlawrev-2815	1204	10	excess	excess	ADJ
inlawrev-2815	1204	11	federal	federal	ADJ
inlawrev-2815	1204	12	death	death	NOUN
inlawrev-2815	1204	13	tax	tax	NOUN
inlawrev-2815	1204	14	credit	credit	NOUN
inlawrev-2815	1204	15	,	,	PUNCT
inlawrev-2815	1204	16	which	which	PRON
inlawrev-2815	1204	17	,	,	PUNCT
inlawrev-2815	1204	18	in	in	ADP
inlawrev-2815	1204	19	the	the	DET
inlawrev-2815	1204	20	case	case	NOUN
inlawrev-2815	1204	21	of	of	ADP
inlawrev-2815	1204	22	estates	estate	NOUN
inlawrev-2815	1204	23	with	with	ADP
inlawrev-2815	1204	24	multi	multi	ADJ
inlawrev-2815	1204	25	-	-	ADJ
inlawrev-2815	1204	26	jurisdictional	jurisdictional	ADJ
inlawrev-2815	1204	27	property	property	NOUN
inlawrev-2815	1204	28	,	,	PUNCT
inlawrev-2815	1204	29	must	must	AUX
inlawrev-2815	1204	30	be	be	AUX
inlawrev-2815	1204	31	based	base	VERB
inlawrev-2815	1204	32	upon	upon	SCONJ
inlawrev-2815	1204	33	property	property	NOUN
inlawrev-2815	1204	34	located	locate	VERB
inlawrev-2815	1204	35	in	in	ADP
inlawrev-2815	1204	36	another	another	DET
inlawrev-2815	1204	37	state	state	NOUN
inlawrev-2815	1204	38	.	.	PUNCT
inlawrev-2815	1205	1	this	this	DET
inlawrev-2815	1205	2	concept	concept	NOUN
inlawrev-2815	1205	3	can	can	AUX
inlawrev-2815	1205	4	best	well	ADV
inlawrev-2815	1205	5	be	be	AUX
inlawrev-2815	1205	6	illustrated	illustrate	VERB
inlawrev-2815	1205	7	by	by	ADP
inlawrev-2815	1205	8	the	the	DET
inlawrev-2815	1205	9	following	follow	VERB
inlawrev-2815	1205	10	examples	example	NOUN
inlawrev-2815	1205	11	:	:	PUNCT
inlawrev-2815	1205	12	example	example	NOUN
inlawrev-2815	1205	13	1	1	NUM
inlawrev-2815	1205	14	:	:	PUNCT
inlawrev-2815	1205	15	a	a	PRON
inlawrev-2815	1205	16	died	die	VERB
inlawrev-2815	1205	17	a	a	DET
inlawrev-2815	1205	18	resident	resident	NOUN
inlawrev-2815	1205	19	of	of	ADP
inlawrev-2815	1205	20	indiana	indiana	PROPN
inlawrev-2815	1205	21	leaving	leave	VERB
inlawrev-2815	1205	22	an	an	DET
inlawrev-2815	1205	23	estate	estate	NOUN
inlawrev-2815	1205	24	equally	equally	ADV
inlawrev-2815	1205	25	divided	divide	VERB
inlawrev-2815	1205	26	between	between	ADP
inlawrev-2815	1205	27	indiana	indiana	PROPN
inlawrev-2815	1205	28	and	and	CCONJ
inlawrev-2815	1205	29	state	state	PROPN
inlawrev-2815	1205	30	x.	x.	PROPN
inlawrev-2815	1205	31	a	a	PRON
inlawrev-2815	1205	32	's	's	PART
inlawrev-2815	1205	33	,	,	PUNCT
inlawrev-2815	1205	34	estate	estate	NOUN
inlawrev-2815	1205	35	has	have	VERB
inlawrev-2815	1205	36	a	a	DET
inlawrev-2815	1205	37	federal	federal	ADJ
inlawrev-2815	1205	38	death	death	NOUN
inlawrev-2815	1205	39	tax	tax	NOUN
inlawrev-2815	1205	40	credit	credit	NOUN
inlawrev-2815	1205	41	of	of	ADP
inlawrev-2815	1205	42	$	$	SYM
inlawrev-2815	1205	43	100,000	100,000	NUM
inlawrev-2815	1205	44	.	.	PUNCT
inlawrev-2815	1206	1	indiana	indiana	PROPN
inlawrev-2815	1206	2	levies	levy	VERB
inlawrev-2815	1206	3	an	an	DET
inlawrev-2815	1206	4	inheritance	inheritance	NOUN
inlawrev-2815	1206	5	tax	tax	NOUN
inlawrev-2815	1206	6	of	of	ADP
inlawrev-2815	1206	7	$	$	SYM
inlawrev-2815	1206	8	25,000	25,000	NUM
inlawrev-2815	1206	9	.	.	PUNCT
inlawrev-2815	1207	1	state	state	NOUN
inlawrev-2815	1207	2	x	x	SYM
inlawrev-2815	1207	3	levies	levy	VERB
inlawrev-2815	1207	4	an	an	DET
inlawrev-2815	1207	5	inheritance	inheritance	NOUN
inlawrev-2815	1207	6	tax	tax	NOUN
inlawrev-2815	1207	7	of	of	ADP
inlawrev-2815	1207	8	$	$	SYM
inlawrev-2815	1207	9	20,000	20,000	NUM
inlawrev-2815	1207	10	.	.	PUNCT
inlawrev-2815	1208	1	indiana	indiana	PROPN
inlawrev-2815	1208	2	then	then	ADV
inlawrev-2815	1208	3	assesses	assess	VERB
inlawrev-2815	1208	4	an	an	DET
inlawrev-2815	1208	5	estate	estate	NOUN
inlawrev-2815	1208	6	tax	tax	NOUN
inlawrev-2815	1208	7	of	of	ADP
inlawrev-2815	1208	8	$	$	SYM
inlawrev-2815	1208	9	55,000	55,000	NUM
inlawrev-2815	1208	10	,	,	PUNCT
inlawrev-2815	1208	11	computed	compute	VERB
inlawrev-2815	1208	12	as	as	SCONJ
inlawrev-2815	1208	13	follows	follow	VERB
inlawrev-2815	1208	14	:	:	PUNCT
inlawrev-2815	1208	15	federal	federal	ADJ
inlawrev-2815	1208	16	death	death	NOUN
inlawrev-2815	1208	17	tax	tax	NOUN
inlawrev-2815	1208	18	credit	credit	NOUN
inlawrev-2815	1208	19	$	$	SYM
inlawrev-2815	1208	20	100,000	100,000	NUM
inlawrev-2815	1208	21	less	less	ADJ
inlawrev-2815	1208	22	state	state	NOUN
inlawrev-2815	1208	23	death	death	NOUN
inlawrev-2815	1208	24	taxes	taxis	NOUN
inlawrev-2815	1208	25	(	(	PUNCT
inlawrev-2815	1208	26	$	$	SYM
inlawrev-2815	1208	27	25,000	25,000	NUM
inlawrev-2815	1208	28	+	+	CCONJ
inlawrev-2815	1208	29	$	$	SYM
inlawrev-2815	1208	30	20,000	20,000	NUM
inlawrev-2815	1208	31	)	)	PUNCT
inlawrev-2815	1208	32	(	(	PUNCT
inlawrev-2815	1208	33	45,000	45,000	NUM
inlawrev-2815	1208	34	)	)	PUNCT
inlawrev-2815	1208	35	indiana	indiana	PROPN
inlawrev-2815	1208	36	resident	resident	PROPN
inlawrev-2815	1208	37	estate	estate	NOUN
inlawrev-2815	1208	38	tax	tax	NOUN
inlawrev-2815	1208	39	$	$	SYM
inlawrev-2815	1208	40	55,000	55,000	NUM
inlawrev-2815	1208	41	in	in	ADP
inlawrev-2815	1208	42	this	this	DET
inlawrev-2815	1208	43	example	example	NOUN
inlawrev-2815	1208	44	,	,	PUNCT
inlawrev-2815	1208	45	indiana	indiana	PROPN
inlawrev-2815	1208	46	would	would	AUX
inlawrev-2815	1208	47	collect	collect	VERB
inlawrev-2815	1208	48	a	a	DET
inlawrev-2815	1208	49	total	total	NOUN
inlawrev-2815	1208	50	of	of	ADP
inlawrev-2815	1208	51	$	$	SYM
inlawrev-2815	1208	52	80,000	80,000	NUM
inlawrev-2815	1208	53	in	in	ADP
inlawrev-2815	1208	54	death	death	NOUN
inlawrev-2815	1208	55	taxes	taxis	NOUN
inlawrev-2815	1208	56	.	.	PUNCT
inlawrev-2815	1209	1	the	the	DET
inlawrev-2815	1209	2	$	$	SYM
inlawrev-2815	1209	3	25,000	25,000	NUM
inlawrev-2815	1209	4	inheritance	inheritance	NOUN
inlawrev-2815	1209	5	tax	tax	NOUN
inlawrev-2815	1209	6	is	be	AUX
inlawrev-2815	1209	7	clearly	clearly	ADV
inlawrev-2815	1209	8	imposed	impose	VERB
inlawrev-2815	1209	9	with	with	ADP
inlawrev-2815	1209	10	reference	reference	NOUN
inlawrev-2815	1209	11	to	to	ADP
inlawrev-2815	1209	12	indiana	indiana	PROPN
inlawrev-2815	1209	13	property	property	PROPN
inlawrev-2815	1209	14	.	.	PUNCT
inlawrev-2815	1210	1	the	the	DET
inlawrev-2815	1210	2	pickup	pickup	NOUN
inlawrev-2815	1210	3	tax	tax	NOUN
inlawrev-2815	1210	4	,	,	PUNCT
inlawrev-2815	1210	5	on	on	ADP
inlawrev-2815	1210	6	the	the	DET
inlawrev-2815	1210	7	other	other	ADJ
inlawrev-2815	1210	8	hand	hand	NOUN
inlawrev-2815	1210	9	,	,	PUNCT
inlawrev-2815	1210	10	is	be	AUX
inlawrev-2815	1210	11	measured	measure	VERB
inlawrev-2815	1210	12	by	by	ADP
inlawrev-2815	1210	13	the	the	DET
inlawrev-2815	1210	14	total	total	ADJ
inlawrev-2815	1210	15	federal	federal	ADJ
inlawrev-2815	1210	16	death	death	NOUN
inlawrev-2815	1210	17	tax	tax	NOUN
inlawrev-2815	1210	18	credit	credit	NOUN
inlawrev-2815	1210	19	,	,	PUNCT
inlawrev-2815	1210	20	which	which	PRON
inlawrev-2815	1210	21	is	be	AUX
inlawrev-2815	1210	22	computed	compute	VERB
inlawrev-2815	1210	23	under	under	ADP
inlawrev-2815	1210	24	federal	federal	ADJ
inlawrev-2815	1210	25	law	law	NOUN
inlawrev-2815	1210	26	with	with	ADP
inlawrev-2815	1210	27	reference	reference	NOUN
inlawrev-2815	1210	28	to	to	ADP
inlawrev-2815	1210	29	the	the	DET
inlawrev-2815	1210	30	total	total	ADJ
inlawrev-2815	1210	31	estate	estate	NOUN
inlawrev-2815	1210	32	located	locate	VERB
inlawrev-2815	1210	33	both	both	CCONJ
inlawrev-2815	1210	34	in	in	ADP
inlawrev-2815	1210	35	indiana	indiana	PROPN
inlawrev-2815	1210	36	and	and	CCONJ
inlawrev-2815	1210	37	in	in	ADP
inlawrev-2815	1210	38	state	state	NOUN
inlawrev-2815	1210	39	x.^^^	x.^^^	PROPN
inlawrev-2815	1210	40	in	in	ADP
inlawrev-2815	1210	41	frick	frick	PROPN
inlawrev-2815	1210	42	v.	v.	ADP
inlawrev-2815	1210	43	pennsylvania	pennsylvania	PROPN
inlawrev-2815	1210	44	,	,	PUNCT
inlawrev-2815	1210	45	^^^	^^^	PROPN
inlawrev-2815	1210	46	the	the	DET
inlawrev-2815	1210	47	united	united	PROPN
inlawrev-2815	1210	48	states	states	PROPN
inlawrev-2815	1210	49	supreme	supreme	PROPN
inlawrev-2815	1210	50	court	court	PROPN
inlawrev-2815	1210	51	declared	declare	VERB
inlawrev-2815	1210	52	unconstitutional	unconstitutional	ADJ
inlawrev-2815	1210	53	a	a	DET
inlawrev-2815	1210	54	state	state	NOUN
inlawrev-2815	1210	55	death	death	NOUN
inlawrev-2815	1210	56	tax	tax	NOUN
inlawrev-2815	1210	57	imposed	impose	VERB
inlawrev-2815	1210	58	upon	upon	SCONJ
inlawrev-2815	1210	59	out	out	ADV
inlawrev-2815	1210	60	-	-	PUNCT
inlawrev-2815	1210	61	of	of	ADP
inlawrev-2815	1210	62	-	-	PUNCT
inlawrev-2815	1210	63	state	state	NOUN
inlawrev-2815	1210	64	tangible	tangible	ADJ
inlawrev-2815	1210	65	property	property	NOUN
inlawrev-2815	1210	66	.	.	PUNCT
inlawrev-2815	1211	1	the	the	DET
inlawrev-2815	1211	2	court	court	NOUN
inlawrev-2815	1211	3	stated	state	VERB
inlawrev-2815	1211	4	that	that	SCONJ
inlawrev-2815	1211	5	"	"	PUNCT
inlawrev-2815	1211	6	[	[	X
inlawrev-2815	1211	7	w]hile	w]hile	PROPN
inlawrev-2815	1211	8	a	a	DET
inlawrev-2815	1211	9	state	state	NOUN
inlawrev-2815	1211	10	may	may	AUX
inlawrev-2815	1211	11	so	so	ADV
inlawrev-2815	1211	12	shape	shape	VERB
inlawrev-2815	1211	13	its	its	PRON
inlawrev-2815	1211	14	tax	tax	NOUN
inlawrev-2815	1211	15	laws	law	NOUN
inlawrev-2815	1211	16	as	as	SCONJ
inlawrev-2815	1211	17	to	to	PART
inlawrev-2815	1211	18	reach	reach	VERB
inlawrev-2815	1211	19	every	every	DET
inlawrev-2815	1211	20	object	object	NOUN
inlawrev-2815	1211	21	which	which	PRON
inlawrev-2815	1211	22	is	be	AUX
inlawrev-2815	1211	23	under	under	ADP
inlawrev-2815	1211	24	its	its	PRON
inlawrev-2815	1211	25	jurisdiction	jurisdiction	NOUN
inlawrev-2815	1211	26	it	it	PRON
inlawrev-2815	1211	27	can	can	AUX
inlawrev-2815	1211	28	not	not	PART
inlawrev-2815	1211	29	give	give	VERB
inlawrev-2815	1211	30	them	they	PRON
inlawrev-2815	1211	31	any	any	DET
inlawrev-2815	1211	32	extraterritorial	extraterritorial	ADJ
inlawrev-2815	1211	33	operation	operation	NOUN
inlawrev-2815	1211	34	.	.	PUNCT
inlawrev-2815	1212	1	"	"	PUNCT
inlawrev-2815	1212	2	^^^	^^^	ADP
inlawrev-2815	1212	3	the	the	DET
inlawrev-2815	1212	4	court	court	NOUN
inlawrev-2815	1212	5	reached	reach	VERB
inlawrev-2815	1212	6	the	the	DET
inlawrev-2815	1212	7	same	same	ADJ
inlawrev-2815	1212	8	decision	decision	NOUN
inlawrev-2815	1212	9	in	in	ADP
inlawrev-2815	1212	10	treichler	treichler	PROPN
inlawrev-2815	1212	11	v.	v.	PROPN
inlawrev-2815	1212	12	wisconsin	wisconsin	PROPN
inlawrev-2815	1212	13	.	.	PUNCT
inlawrev-2815	1213	1	^^^	^^^	PROPN
inlawrev-2815	1213	2	in	in	ADP
inlawrev-2815	1213	3	treichler	treichler	PROPN
inlawrev-2815	1213	4	,	,	PUNCT
inlawrev-2815	1213	5	wisconsin	wisconsin	PROPN
inlawrev-2815	1213	6	had	have	VERB
inlawrev-2815	1213	7	a	a	DET
inlawrev-2815	1213	8	pickup	pickup	ADJ
inlawrev-2815	1213	9	tax	tax	NOUN
inlawrev-2815	1213	10	virtually	virtually	ADV
inlawrev-2815	1213	11	indistinguishable	indistinguishable	ADJ
inlawrev-2815	1213	12	from	from	ADP
inlawrev-2815	1213	13	that	that	PRON
inlawrev-2815	1213	14	of	of	ADP
inlawrev-2815	1213	15	indiana	indiana	PROPN
inlawrev-2815	1213	16	.	.	PUNCT
inlawrev-2815	1214	1	^^^	^^^	PROPN
inlawrev-2815	1214	2	however	however	ADV
inlawrev-2815	1214	3	,	,	PUNCT
inlawrev-2815	1214	4	what	what	PRON
inlawrev-2815	1214	5	was	be	AUX
inlawrev-2815	1214	6	at	at	ADP
inlawrev-2815	1214	7	issue	issue	NOUN
inlawrev-2815	1214	8	was	be	AUX
inlawrev-2815	1214	9	the	the	DET
inlawrev-2815	1214	10	constitutionality	constitutionality	NOUN
inlawrev-2815	1214	11	of	of	ADP
inlawrev-2815	1214	12	the	the	DET
inlawrev-2815	1214	13	statutorily	statutorily	ADV
inlawrev-2815	1214	14	imposed	impose	VERB
inlawrev-2815	1214	15	,	,	PUNCT
inlawrev-2815	1214	16	third	third	ADJ
inlawrev-2815	1214	17	-	-	PUNCT
inlawrev-2815	1214	18	level	level	NOUN
inlawrev-2815	1214	19	emergency	emergency	NOUN
inlawrev-2815	1214	20	excise	excise	NOUN
inlawrev-2815	1214	21	of	of	ADP
inlawrev-2815	1214	22	30	30	NUM
inlawrev-2815	1214	23	%	%	NOUN
inlawrev-2815	1214	24	of	of	ADP
inlawrev-2815	1214	25	the	the	DET
inlawrev-2815	1214	26	total	total	ADJ
inlawrev-2815	1214	27	wisconsin	wisconsin	PROPN
inlawrev-2815	1214	28	death	death	PROPN
inlawrev-2815	1214	29	taxes.^^	taxes.^^	NUM
inlawrev-2815	1214	30	°	°	SCONJ
inlawrev-2815	1214	31	the	the	DET
inlawrev-2815	1214	32	treichler	treichler	PROPN
inlawrev-2815	1214	33	court	court	NOUN
inlawrev-2815	1214	34	did	do	AUX
inlawrev-2815	1214	35	not	not	PART
inlawrev-2815	1214	36	specifically	specifically	ADV
inlawrev-2815	1214	37	address	address	VERB
inlawrev-2815	1214	38	the	the	DET
inlawrev-2815	1214	39	constitutionality	constitutionality	NOUN
inlawrev-2815	1214	40	of	of	ADP
inlawrev-2815	1214	41	the	the	DET
inlawrev-2815	1214	42	pickup	pickup	NOUN
inlawrev-2815	1214	43	tax	tax	NOUN
inlawrev-2815	1214	44	,	,	PUNCT
inlawrev-2815	1214	45	but	but	CCONJ
inlawrev-2815	1214	46	instead	instead	ADV
inlawrev-2815	1214	47	examined	examine	VERB
inlawrev-2815	1214	48	whether	whether	SCONJ
inlawrev-2815	1214	49	the	the	DET
inlawrev-2815	1214	50	tax	tax	NOUN
inlawrev-2815	1214	51	,	,	PUNCT
inlawrev-2815	1214	52	to	to	ADP
inlawrev-2815	1214	53	the	the	DET
inlawrev-2815	1214	54	extent	extent	NOUN
inlawrev-2815	1214	55	it	it	PRON
inlawrev-2815	1214	56	was	be	AUX
inlawrev-2815	1214	57	measured	measure	VERB
inlawrev-2815	1214	58	by	by	ADP
inlawrev-2815	1214	59	tangible	tangible	ADJ
inlawrev-2815	1214	60	property	property	NOUN
inlawrev-2815	1214	61	225	225	NUM
inlawrev-2815	1214	62	.	.	PUNCT
inlawrev-2815	1215	1	i.r.c	i.r.c	NOUN
inlawrev-2815	1215	2	.	.	PUNCT
inlawrev-2815	1216	1	§	§	PROPN
inlawrev-2815	1216	2	§	§	PROPN
inlawrev-2815	1216	3	2031	2031	NUM
inlawrev-2815	1216	4	,	,	PUNCT
inlawrev-2815	1216	5	2103	2103	NUM
inlawrev-2815	1216	6	(	(	PUNCT
inlawrev-2815	1216	7	1986	1986	NUM
inlawrev-2815	1216	8	)	)	PUNCT
inlawrev-2815	1216	9	.	.	PUNCT
inlawrev-2815	1217	1	226	226	NUM
inlawrev-2815	1217	2	.	.	X
inlawrev-2815	1217	3	268	268	NUM
inlawrev-2815	1217	4	u.s	u.s	PROPN
inlawrev-2815	1217	5	.	.	PROPN
inlawrev-2815	1217	6	473	473	NUM
inlawrev-2815	1217	7	(	(	PUNCT
inlawrev-2815	1217	8	1925	1925	NUM
inlawrev-2815	1217	9	)	)	PUNCT
inlawrev-2815	1217	10	.	.	PUNCT
inlawrev-2815	1218	1	227	227	NUM
inlawrev-2815	1218	2	.	.	PUNCT
inlawrev-2815	1219	1	i	i	PRON
inlawrev-2815	1219	2	d.	d.	PROPN
inlawrev-2815	1219	3	at	at	ADP
inlawrev-2815	1219	4	489	489	NUM
inlawrev-2815	1219	5	.	.	PUNCT
inlawrev-2815	1220	1	228	228	NUM
inlawrev-2815	1220	2	.	.	NOUN
inlawrev-2815	1220	3	338	338	NUM
inlawrev-2815	1220	4	u.s	u.s	PROPN
inlawrev-2815	1220	5	.	.	PROPN
inlawrev-2815	1220	6	251	251	NUM
inlawrev-2815	1220	7	(	(	PUNCT
inlawrev-2815	1220	8	1949	1949	NUM
inlawrev-2815	1220	9	)	)	PUNCT
inlawrev-2815	1220	10	.	.	PUNCT
inlawrev-2815	1221	1	229	229	NUM
inlawrev-2815	1221	2	.	.	PUNCT
inlawrev-2815	1222	1	wis	wis	PROPN
inlawrev-2815	1222	2	.	.	PUNCT
inlawrev-2815	1223	1	stat	stat	PROPN
inlawrev-2815	1223	2	.	.	PUNCT
inlawrev-2815	1224	1	§	§	PROPN
inlawrev-2815	1224	2	72.50	72.50	NUM
inlawrev-2815	1224	3	(	(	PUNCT
inlawrev-2815	1224	4	1947	1947	NUM
inlawrev-2815	1224	5	)	)	PUNCT
inlawrev-2815	1224	6	(	(	PUNCT
inlawrev-2815	1224	7	repealed	repeal	VERB
inlawrev-2815	1224	8	and	and	CCONJ
inlawrev-2815	1224	9	recreated	recreate	VERB
inlawrev-2815	1224	10	at	at	ADP
inlawrev-2815	1224	11	wis	wis	PROPN
inlawrev-2815	1224	12	.	.	PUNCT
inlawrev-2815	1225	1	stat	stat	PROPN
inlawrev-2815	1225	2	.	.	PUNCT
inlawrev-2815	1226	1	§	§	PROPN
inlawrev-2815	1226	2	72.61	72.61	NUM
inlawrev-2815	1226	3	(	(	PUNCT
inlawrev-2815	1226	4	1988	1988	NUM
inlawrev-2815	1226	5	)	)	PUNCT
inlawrev-2815	1226	6	)	)	PUNCT
inlawrev-2815	1226	7	.	.	PUNCT
inlawrev-2815	1227	1	230	230	NUM
inlawrev-2815	1227	2	.	.	PUNCT
inlawrev-2815	1227	3	wis	wis	PROPN
inlawrev-2815	1227	4	.	.	PUNCT
inlawrev-2815	1227	5	stat	stat	PROPN
inlawrev-2815	1227	6	.	.	PUNCT
inlawrev-2815	1228	1	§	§	PROPN
inlawrev-2815	1228	2	72.74(2	72.74(2	NUM
inlawrev-2815	1228	3	)	)	PUNCT
inlawrev-2815	1228	4	(	(	PUNCT
inlawrev-2815	1228	5	1947	1947	NUM
inlawrev-2815	1228	6	)	)	PUNCT
inlawrev-2815	1228	7	(	(	PUNCT
inlawrev-2815	1228	8	repealed	repeal	VERB
inlawrev-2815	1228	9	and	and	CCONJ
inlawrev-2815	1228	10	recreated	recreate	VERB
inlawrev-2815	1228	11	at	at	ADP
inlawrev-2815	1228	12	wis	wis	PROPN
inlawrev-2815	1228	13	.	.	PUNCT
inlawrev-2815	1229	1	stat	stat	PROPN
inlawrev-2815	1229	2	.	.	PUNCT
inlawrev-2815	1230	1	§	§	PROPN
inlawrev-2815	1230	2	72.18	72.18	NUM
inlawrev-2815	1230	3	(	(	PUNCT
inlawrev-2815	1230	4	1988	1988	NUM
inlawrev-2815	1230	5	)	)	PUNCT
inlawrev-2815	1230	6	)	)	PUNCT
inlawrev-2815	1230	7	.	.	PUNCT
inlawrev-2815	1231	1	484	484	NUM
inlawrev-2815	1231	2	indiana	indiana	PROPN
inlawrev-2815	1231	3	law	law	PROPN
inlawrev-2815	1231	4	review	review	NOUN
inlawrev-2815	1231	5	[	[	X
inlawrev-2815	1231	6	vol	vol	NOUN
inlawrev-2815	1231	7	.	.	PUNCT
inlawrev-2815	1231	8	22:449	22:449	PROPN
inlawrev-2815	1231	9	located	locate	VERB
inlawrev-2815	1231	10	outside	outside	ADP
inlawrev-2815	1231	11	of	of	ADP
inlawrev-2815	1231	12	wisconsin	wisconsin	PROPN
inlawrev-2815	1231	13	,	,	PUNCT
inlawrev-2815	1231	14	was	be	AUX
inlawrev-2815	1231	15	in	in	ADP
inlawrev-2815	1231	16	violation	violation	NOUN
inlawrev-2815	1231	17	of	of	ADP
inlawrev-2815	1231	18	the	the	DET
inlawrev-2815	1231	19	due	due	ADJ
inlawrev-2815	1231	20	process	process	NOUN
inlawrev-2815	1231	21	clause	clause	NOUN
inlawrev-2815	1231	22	of	of	ADP
inlawrev-2815	1231	23	the	the	DET
inlawrev-2815	1231	24	fourteenth	fourteenth	ADJ
inlawrev-2815	1231	25	amendment.^^^	amendment.^^^	PROPN
inlawrev-2815	1231	26	the	the	DET
inlawrev-2815	1231	27	court	court	NOUN
inlawrev-2815	1231	28	first	first	ADV
inlawrev-2815	1231	29	noted	note	VERB
inlawrev-2815	1231	30	that	that	SCONJ
inlawrev-2815	1231	31	wisconsin	wisconsin	PROPN
inlawrev-2815	1231	32	claimed	claim	VERB
inlawrev-2815	1231	33	the	the	DET
inlawrev-2815	1231	34	entire	entire	ADJ
inlawrev-2815	1231	35	excess	excess	ADJ
inlawrev-2815	1231	36	federal	federal	ADJ
inlawrev-2815	1231	37	death	death	NOUN
inlawrev-2815	1231	38	tax	tax	NOUN
inlawrev-2815	1231	39	credit	credit	NOUN
inlawrev-2815	1231	40	without	without	ADP
inlawrev-2815	1231	41	apportionment	apportionment	NOUN
inlawrev-2815	1231	42	according	accord	VERB
inlawrev-2815	1231	43	to	to	ADP
inlawrev-2815	1231	44	the	the	DET
inlawrev-2815	1231	45	location	location	NOUN
inlawrev-2815	1231	46	of	of	ADP
inlawrev-2815	1231	47	the	the	DET
inlawrev-2815	1231	48	estate	estate	NOUN
inlawrev-2815	1231	49	's	's	PART
inlawrev-2815	1231	50	property	property	NOUN
inlawrev-2815	1231	51	.	.	PUNCT
inlawrev-2815	1232	1	the	the	DET
inlawrev-2815	1232	2	deduction	deduction	NOUN
inlawrev-2815	1232	3	allowed	allow	VERB
inlawrev-2815	1232	4	for	for	ADP
inlawrev-2815	1232	5	other	other	ADJ
inlawrev-2815	1232	6	states	state	NOUN
inlawrev-2815	1232	7	'	'	PART
inlawrev-2815	1232	8	death	death	NOUN
inlawrev-2815	1232	9	taxes	taxis	NOUN
inlawrev-2815	1232	10	did	do	AUX
inlawrev-2815	1232	11	not	not	PART
inlawrev-2815	1232	12	effect	effect	VERB
inlawrev-2815	1232	13	an	an	DET
inlawrev-2815	1232	14	apportionment	apportionment	NOUN
inlawrev-2815	1232	15	because	because	SCONJ
inlawrev-2815	1232	16	those	those	DET
inlawrev-2815	1232	17	taxes	taxis	NOUN
inlawrev-2815	1232	18	"	"	PUNCT
inlawrev-2815	1232	19	have	have	VERB
inlawrev-2815	1232	20	no	no	DET
inlawrev-2815	1232	21	necessary	necessary	ADJ
inlawrev-2815	1232	22	relation	relation	NOUN
inlawrev-2815	1232	23	to	to	ADP
inlawrev-2815	1232	24	the	the	DET
inlawrev-2815	1232	25	proportion	proportion	NOUN
inlawrev-2815	1232	26	of	of	ADP
inlawrev-2815	1232	27	property	property	NOUN
inlawrev-2815	1232	28	outside	outside	ADP
inlawrev-2815	1232	29	wisconsin	wisconsin	PROPN
inlawrev-2815	1232	30	.	.	PUNCT
inlawrev-2815	1233	1	"	"	PUNCT
inlawrev-2815	1233	2	2^^	2^^	NUM
inlawrev-2815	1233	3	therefore	therefore	ADV
inlawrev-2815	1233	4	,	,	PUNCT
inlawrev-2815	1233	5	because	because	SCONJ
inlawrev-2815	1233	6	the	the	DET
inlawrev-2815	1233	7	second	second	ADJ
inlawrev-2815	1233	8	local	local	ADJ
inlawrev-2815	1233	9	pickup	pickup	NOUN
inlawrev-2815	1233	10	tax	tax	NOUN
inlawrev-2815	1233	11	was	be	AUX
inlawrev-2815	1233	12	''	''	PUNCT
inlawrev-2815	1233	13	a	a	DET
inlawrev-2815	1233	14	tax	tax	NOUN
inlawrev-2815	1233	15	on	on	ADP
inlawrev-2815	1233	16	property	property	NOUN
inlawrev-2815	1233	17	rated	rate	VERB
inlawrev-2815	1233	18	and	and	CCONJ
inlawrev-2815	1233	19	measured	measure	VERB
inlawrev-2815	1233	20	in	in	ADP
inlawrev-2815	1233	21	part	part	NOUN
inlawrev-2815	1233	22	by	by	ADP
inlawrev-2815	1233	23	tangible	tangible	ADJ
inlawrev-2815	1233	24	property	property	NOUN
inlawrev-2815	1233	25	,	,	PUNCT
inlawrev-2815	1233	26	the	the	DET
inlawrev-2815	1233	27	situs	situs	PROPN
inlawrev-2815	1233	28	of	of	ADP
inlawrev-2815	1233	29	which	which	PRON
inlawrev-2815	1233	30	was	be	AUX
inlawrev-2815	1233	31	outside	outside	ADP
inlawrev-2815	1233	32	wisconsin	wisconsin	NOUN
inlawrev-2815	1233	33	,	,	PUNCT
inlawrev-2815	1233	34	"	"	PUNCT
inlawrev-2815	1233	35	the	the	DET
inlawrev-2815	1233	36	tax	tax	NOUN
inlawrev-2815	1233	37	was	be	AUX
inlawrev-2815	1233	38	an	an	DET
inlawrev-2815	1233	39	unconstitutional	unconstitutional	ADJ
inlawrev-2815	1233	40	deprivation	deprivation	NOUN
inlawrev-2815	1233	41	of	of	ADP
inlawrev-2815	1233	42	property	property	NOUN
inlawrev-2815	1233	43	without	without	ADP
inlawrev-2815	1233	44	due	due	ADJ
inlawrev-2815	1233	45	process.^^	process.^^	NOUN
inlawrev-2815	1233	46	treichler	treichler	PROPN
inlawrev-2815	1233	47	was	be	AUX
inlawrev-2815	1233	48	cited	cite	VERB
inlawrev-2815	1233	49	by	by	ADP
inlawrev-2815	1233	50	the	the	DET
inlawrev-2815	1233	51	california	california	PROPN
inlawrev-2815	1233	52	supreme	supreme	PROPN
inlawrev-2815	1233	53	court	court	PROPN
inlawrev-2815	1233	54	in	in	ADP
inlawrev-2815	1233	55	its	its	PRON
inlawrev-2815	1233	56	decision	decision	NOUN
inlawrev-2815	1233	57	that	that	SCONJ
inlawrev-2815	1233	58	a	a	DET
inlawrev-2815	1233	59	california	california	PROPN
inlawrev-2815	1233	60	tax	tax	NOUN
inlawrev-2815	1233	61	regulation	regulation	NOUN
inlawrev-2815	1233	62	was	be	AUX
inlawrev-2815	1233	63	unconstitutional	unconstitutional	ADJ
inlawrev-2815	1233	64	.	.	PUNCT
inlawrev-2815	1234	1	in	in	ADP
inlawrev-2815	1234	2	estate	estate	PROPN
inlawrev-2815	1234	3	offasken,^^^	offasken,^^^	PROPN
inlawrev-2815	1234	4	treichler	treichler	PROPN
inlawrev-2815	1234	5	was	be	AUX
inlawrev-2815	1234	6	interpreted	interpret	VERB
inlawrev-2815	1234	7	to	to	PART
inlawrev-2815	1234	8	mean	mean	VERB
inlawrev-2815	1234	9	"	"	PUNCT
inlawrev-2815	1234	10	that	that	SCONJ
inlawrev-2815	1234	11	because	because	SCONJ
inlawrev-2815	1234	12	the	the	DET
inlawrev-2815	1234	13	federal	federal	ADJ
inlawrev-2815	1234	14	credit	credit	NOUN
inlawrev-2815	1234	15	for	for	ADP
inlawrev-2815	1234	16	state	state	NOUN
inlawrev-2815	1234	17	death	death	NOUN
inlawrev-2815	1234	18	taxes	taxis	NOUN
inlawrev-2815	1234	19	is	be	AUX
inlawrev-2815	1234	20	'	'	PUNCT
inlawrev-2815	1234	21	rated	rate	VERB
inlawrev-2815	1234	22	and	and	CCONJ
inlawrev-2815	1234	23	measured	measure	VERB
inlawrev-2815	1234	24	by	by	ADP
inlawrev-2815	1234	25	the	the	DET
inlawrev-2815	1234	26	entire	entire	ADJ
inlawrev-2815	1234	27	estate	estate	NOUN
inlawrev-2815	1234	28	,	,	PUNCT
inlawrev-2815	1234	29	regardless	regardless	ADV
inlawrev-2815	1234	30	of	of	ADP
inlawrev-2815	1234	31	situs	situs	NOUN
inlawrev-2815	1234	32	,	,	PUNCT
inlawrev-2815	1234	33	'	'	PUNCT
inlawrev-2815	1234	34	no	no	DET
inlawrev-2815	1234	35	state	state	NOUN
inlawrev-2815	1234	36	can	can	AUX
inlawrev-2815	1234	37	assert	assert	VERB
inlawrev-2815	1234	38	a	a	DET
inlawrev-2815	1234	39	claim	claim	NOUN
inlawrev-2815	1234	40	to	to	ADP
inlawrev-2815	1234	41	all	all	PRON
inlawrev-2815	1234	42	of	of	ADP
inlawrev-2815	1234	43	that	that	DET
inlawrev-2815	1234	44	credit	credit	NOUN
inlawrev-2815	1234	45	when	when	SCONJ
inlawrev-2815	1234	46	some	some	DET
inlawrev-2815	1234	47	taxable	taxable	ADJ
inlawrev-2815	1234	48	portion	portion	NOUN
inlawrev-2815	1234	49	of	of	ADP
inlawrev-2815	1234	50	the	the	DET
inlawrev-2815	1234	51	estate	estate	NOUN
inlawrev-2815	1234	52	is	be	AUX
inlawrev-2815	1234	53	located	locate	VERB
inlawrev-2815	1234	54	in	in	ADP
inlawrev-2815	1234	55	another	another	DET
inlawrev-2815	1234	56	state	state	NOUN
inlawrev-2815	1234	57	.	.	PUNCT
inlawrev-2815	1235	1	"	"	PUNCT
inlawrev-2815	1235	2	^^^	^^^	ADP
inlawrev-2815	1235	3	the	the	DET
inlawrev-2815	1235	4	regulation	regulation	NOUN
inlawrev-2815	1235	5	declared	declare	VERB
inlawrev-2815	1235	6	unconstitutional	unconstitutional	ADJ
inlawrev-2815	1235	7	in	in	ADP
inlawrev-2815	1235	8	fasken	fasken	PROPN
inlawrev-2815	1235	9	was	be	AUX
inlawrev-2815	1235	10	somewhat	somewhat	ADV
inlawrev-2815	1235	11	less	less	ADV
inlawrev-2815	1235	12	intrusive	intrusive	ADJ
inlawrev-2815	1235	13	than	than	ADP
inlawrev-2815	1235	14	the	the	DET
inlawrev-2815	1235	15	tax	tax	NOUN
inlawrev-2815	1235	16	imposed	impose	VERB
inlawrev-2815	1235	17	by	by	ADP
inlawrev-2815	1235	18	indiana	indiana	PROPN
inlawrev-2815	1235	19	on	on	ADP
inlawrev-2815	1235	20	its	its	PRON
inlawrev-2815	1235	21	residents	resident	NOUN
inlawrev-2815	1235	22	.	.	PUNCT
inlawrev-2815	1236	1	the	the	DET
inlawrev-2815	1236	2	regulation	regulation	NOUN
inlawrev-2815	1236	3	required	require	VERB
inlawrev-2815	1236	4	california	california	PROPN
inlawrev-2815	1236	5	taxing	tax	VERB
inlawrev-2815	1236	6	authorities	authority	NOUN
inlawrev-2815	1236	7	to	to	PART
inlawrev-2815	1236	8	compute	compute	VERB
inlawrev-2815	1236	9	the	the	DET
inlawrev-2815	1236	10	pickup	pickup	ADJ
inlawrev-2815	1236	11	tax	tax	NOUN
inlawrev-2815	1236	12	for	for	ADP
inlawrev-2815	1236	13	decedents	decedent	NOUN
inlawrev-2815	1236	14	'	'	PART
inlawrev-2815	1236	15	estates	estate	NOUN
inlawrev-2815	1236	16	with	with	ADP
inlawrev-2815	1236	17	property	property	NOUN
inlawrev-2815	1236	18	both	both	PRON
inlawrev-2815	1236	19	in	in	ADP
inlawrev-2815	1236	20	california	california	PROPN
inlawrev-2815	1236	21	and	and	CCONJ
inlawrev-2815	1236	22	other	other	ADJ
inlawrev-2815	1236	23	states	state	NOUN
inlawrev-2815	1236	24	(	(	PUNCT
inlawrev-2815	1236	25	regardless	regardless	ADV
inlawrev-2815	1236	26	of	of	ADP
inlawrev-2815	1236	27	the	the	DET
inlawrev-2815	1236	28	decedent	decedent	NOUN
inlawrev-2815	1236	29	's	's	PART
inlawrev-2815	1236	30	residence	residence	NOUN
inlawrev-2815	1236	31	)	)	PUNCT
inlawrev-2815	1236	32	by	by	ADP
inlawrev-2815	1236	33	multiplying	multiply	VERB
inlawrev-2815	1236	34	the	the	DET
inlawrev-2815	1236	35	excess	excess	ADJ
inlawrev-2815	1236	36	federal	federal	ADJ
inlawrev-2815	1236	37	death	death	NOUN
inlawrev-2815	1236	38	tax	tax	NOUN
inlawrev-2815	1236	39	credit	credit	NOUN
inlawrev-2815	1236	40	by	by	ADP
inlawrev-2815	1236	41	a	a	DET
inlawrev-2815	1236	42	fraction	fraction	NOUN
inlawrev-2815	1236	43	representing	represent	VERB
inlawrev-2815	1236	44	the	the	DET
inlawrev-2815	1236	45	california	california	PROPN
inlawrev-2815	1236	46	portion	portion	NOUN
inlawrev-2815	1236	47	of	of	ADP
inlawrev-2815	1236	48	the	the	DET
inlawrev-2815	1236	49	estate.^^^	estate.^^^	PROPN
inlawrev-2815	1236	50	in	in	ADP
inlawrev-2815	1236	51	essence	essence	NOUN
inlawrev-2815	1236	52	,	,	PUNCT
inlawrev-2815	1236	53	this	this	DET
inlawrev-2815	1236	54	regulation	regulation	NOUN
inlawrev-2815	1236	55	adopted	adopt	VERB
inlawrev-2815	1236	56	for	for	ADP
inlawrev-2815	1236	57	both	both	DET
inlawrev-2815	1236	58	residents	resident	NOUN
inlawrev-2815	1236	59	and	and	CCONJ
inlawrev-2815	1236	60	nonresidents	nonresident	NOUN
inlawrev-2815	1236	61	a	a	DET
inlawrev-2815	1236	62	pickup	pickup	NOUN
inlawrev-2815	1236	63	tax	tax	NOUN
inlawrev-2815	1236	64	computation	computation	NOUN
inlawrev-2815	1236	65	identical	identical	ADJ
inlawrev-2815	1236	66	to	to	ADP
inlawrev-2815	1236	67	that	that	PRON
inlawrev-2815	1236	68	imposed	impose	VERB
inlawrev-2815	1236	69	upon	upon	SCONJ
inlawrev-2815	1236	70	nonresidents	nonresident	NOUN
inlawrev-2815	1236	71	by	by	ADP
inlawrev-2815	1236	72	indiana	indiana	PROPN
inlawrev-2815	1236	73	.	.	PUNCT
inlawrev-2815	1237	1	^^"^	^^"^	VERB
inlawrev-2815	1237	2	this	this	DET
inlawrev-2815	1237	3	type	type	NOUN
inlawrev-2815	1237	4	of	of	ADP
inlawrev-2815	1237	5	tax	tax	NOUN
inlawrev-2815	1237	6	was	be	AUX
inlawrev-2815	1237	7	held	hold	VERB
inlawrev-2815	1237	8	to	to	PART
inlawrev-2815	1237	9	be	be	AUX
inlawrev-2815	1237	10	unconstitutional	unconstitutional	ADJ
inlawrev-2815	1237	11	by	by	ADP
inlawrev-2815	1237	12	the	the	DET
inlawrev-2815	1237	13	california	california	PROPN
inlawrev-2815	1237	14	court	court	NOUN
inlawrev-2815	1237	15	:	:	PUNCT
inlawrev-2815	1238	1	[	[	X
inlawrev-2815	1238	2	t]he	t]he	ADV
inlawrev-2815	1238	3	allowable	allowable	ADJ
inlawrev-2815	1238	4	pick	pick	VERB
inlawrev-2815	1238	5	-	-	PUNCT
inlawrev-2815	1238	6	up	up	ADP
inlawrev-2815	1238	7	tax	tax	NOUN
inlawrev-2815	1238	8	which	which	PRON
inlawrev-2815	1238	9	may	may	AUX
inlawrev-2815	1238	10	be	be	AUX
inlawrev-2815	1238	11	levied	levy	VERB
inlawrev-2815	1238	12	by	by	ADP
inlawrev-2815	1238	13	one	one	NUM
inlawrev-2815	1238	14	state	state	NOUN
inlawrev-2815	1238	15	in	in	ADP
inlawrev-2815	1238	16	a	a	DET
inlawrev-2815	1238	17	situation	situation	NOUN
inlawrev-2815	1238	18	where	where	SCONJ
inlawrev-2815	1238	19	there	there	PRON
inlawrev-2815	1238	20	is	be	VERB
inlawrev-2815	1238	21	multi	multi	ADJ
inlawrev-2815	1238	22	-	-	ADJ
inlawrev-2815	1238	23	state	state	ADJ
inlawrev-2815	1238	24	property	property	NOUN
inlawrev-2815	1238	25	in	in	ADP
inlawrev-2815	1238	26	a	a	DET
inlawrev-2815	1238	27	decedent	decedent	NOUN
inlawrev-2815	1238	28	's	's	PART
inlawrev-2815	1238	29	estate	estate	NOUN
inlawrev-2815	1238	30	,	,	PUNCT
inlawrev-2815	1238	31	is	be	AUX
inlawrev-2815	1238	32	not	not	PART
inlawrev-2815	1238	33	dependent	dependent	ADJ
inlawrev-2815	1238	34	upon	upon	SCONJ
inlawrev-2815	1238	35	the	the	DET
inlawrev-2815	1238	36	death	death	NOUN
inlawrev-2815	1238	37	taxes	taxis	NOUN
inlawrev-2815	1238	38	levied	levy	VERB
inlawrev-2815	1238	39	by	by	ADP
inlawrev-2815	1238	40	another	another	DET
inlawrev-2815	1238	41	state	state	NOUN
inlawrev-2815	1238	42	exercising	exercise	VERB
inlawrev-2815	1238	43	jurisdiction	jurisdiction	NOUN
inlawrev-2815	1238	44	over	over	ADP
inlawrev-2815	1238	45	any	any	PRON
inlawrev-2815	1238	46	of	of	ADP
inlawrev-2815	1238	47	the	the	DET
inlawrev-2815	1238	48	property	property	NOUN
inlawrev-2815	1238	49	involved	involve	VERB
inlawrev-2815	1238	50	.	.	PUNCT
inlawrev-2815	1239	1	each	each	DET
inlawrev-2815	1239	2	state	state	NOUN
inlawrev-2815	1239	3	according	accord	VERB
inlawrev-2815	1239	4	to	to	ADP
inlawrev-2815	1239	5	the	the	DET
inlawrev-2815	1239	6	treichler	treichler	NOUN
inlawrev-2815	1239	7	formula	formula	NOUN
inlawrev-2815	1239	8	may	may	AUX
inlawrev-2815	1239	9	properly	properly	ADV
inlawrev-2815	1239	10	levy	levy	VERB
inlawrev-2815	1239	11	a	a	DET
inlawrev-2815	1239	12	pick	pick	VERB
inlawrev-2815	1239	13	-	-	PUNCT
inlawrev-2815	1239	14	up	up	ADP
inlawrev-2815	1239	15	tax	tax	NOUN
inlawrev-2815	1239	16	which	which	PRON
inlawrev-2815	1239	17	is	be	AUX
inlawrev-2815	1239	18	calculated	calculate	VERB
inlawrev-2815	1239	19	by	by	ADP
inlawrev-2815	1239	20	first	first	ADV
inlawrev-2815	1239	21	apportioning	apportion	VERB
inlawrev-2815	1239	22	the	the	DET
inlawrev-2815	1239	23	federal	federal	ADJ
inlawrev-2815	1239	24	state	state	NOUN
inlawrev-2815	1239	25	death	death	NOUN
inlawrev-2815	1239	26	tax	tax	NOUN
inlawrev-2815	1239	27	credit	credit	NOUN
inlawrev-2815	1239	28	according	accord	VERB
inlawrev-2815	1239	29	to	to	ADP
inlawrev-2815	1239	30	the	the	DET
inlawrev-2815	1239	31	ratio	ratio	NOUN
inlawrev-2815	1239	32	of	of	ADP
inlawrev-2815	1239	33	property	property	NOUN
inlawrev-2815	1239	34	which	which	PRON
inlawrev-2815	1239	35	lies	lie	VERB
inlawrev-2815	1239	36	within	within	ADP
inlawrev-2815	1239	37	its	its	PRON
inlawrev-2815	1239	38	borders	border	NOUN
inlawrev-2815	1239	39	,	,	PUNCT
inlawrev-2815	1239	40	and	and	CCONJ
inlawrev-2815	1239	41	then	then	ADV
inlawrev-2815	1239	42	reducing	reduce	VERB
inlawrev-2815	1239	43	that	that	DET
inlawrev-2815	1239	44	apportioned	apportion	VERB
inlawrev-2815	1239	45	credit	credit	NOUN
inlawrev-2815	1239	46	231	231	NUM
inlawrev-2815	1239	47	.	.	PUNCT
inlawrev-2815	1240	1	338	338	NUM
inlawrev-2815	1240	2	u.s	u.s	PROPN
inlawrev-2815	1240	3	.	.	PROPN
inlawrev-2815	1240	4	at	at	ADP
inlawrev-2815	1240	5	256	256	NUM
inlawrev-2815	1240	6	.	.	PUNCT
inlawrev-2815	1240	7	232	232	NUM
inlawrev-2815	1240	8	.	.	NOUN
inlawrev-2815	1240	9	338	338	NUM
inlawrev-2815	1241	1	u.s	u.s	PROPN
inlawrev-2815	1241	2	.	.	PROPN
inlawrev-2815	1241	3	at	at	ADP
inlawrev-2815	1241	4	255	255	NUM
inlawrev-2815	1241	5	.	.	PUNCT
inlawrev-2815	1241	6	233	233	NUM
inlawrev-2815	1241	7	.	.	PUNCT
inlawrev-2815	1242	1	i	i	PRON
inlawrev-2815	1242	2	d.	d.	PROPN
inlawrev-2815	1242	3	(	(	PUNCT
inlawrev-2815	1242	4	citing	cite	VERB
inlawrev-2815	1242	5	frick	frick	PROPN
inlawrev-2815	1242	6	v.	v.	ADP
inlawrev-2815	1242	7	pennsylvania	pennsylvania	PROPN
inlawrev-2815	1242	8	,	,	PUNCT
inlawrev-2815	1242	9	268	268	NUM
inlawrev-2815	1242	10	u.s	u.s	PROPN
inlawrev-2815	1242	11	.	.	PROPN
inlawrev-2815	1242	12	473	473	NUM
inlawrev-2815	1242	13	(	(	PUNCT
inlawrev-2815	1242	14	1925	1925	NUM
inlawrev-2815	1242	15	)	)	PUNCT
inlawrev-2815	1242	16	)	)	PUNCT
inlawrev-2815	1242	17	.	.	PUNCT
inlawrev-2815	1243	1	234	234	NUM
inlawrev-2815	1243	2	.	.	X
inlawrev-2815	1243	3	19	19	NUM
inlawrev-2815	1243	4	cal	cal	NOUN
inlawrev-2815	1243	5	.	.	PUNCT
inlawrev-2815	1244	1	3ci	3ci	ADJ
inlawrev-2815	1244	2	412	412	NUM
inlawrev-2815	1244	3	,	,	PUNCT
inlawrev-2815	1244	4	563	563	NUM
inlawrev-2815	1244	5	p.2d	p.2d	SYM
inlawrev-2815	1244	6	832	832	NUM
inlawrev-2815	1244	7	,	,	PUNCT
inlawrev-2815	1244	8	138	138	NUM
inlawrev-2815	1244	9	cal	cal	NOUN
inlawrev-2815	1244	10	.	.	PUNCT
inlawrev-2815	1245	1	rptr	rptr	PROPN
inlawrev-2815	1245	2	.	.	PUNCT
inlawrev-2815	1246	1	276	276	NUM
inlawrev-2815	1246	2	(	(	PUNCT
inlawrev-2815	1246	3	1977	1977	NUM
inlawrev-2815	1246	4	)	)	PUNCT
inlawrev-2815	1246	5	.	.	PUNCT
inlawrev-2815	1247	1	235	235	NUM
inlawrev-2815	1247	2	.	.	PUNCT
inlawrev-2815	1248	1	i	i	PRON
inlawrev-2815	1248	2	d.	d.	PROPN
inlawrev-2815	1248	3	at	at	ADP
inlawrev-2815	1248	4	424	424	NUM
inlawrev-2815	1248	5	,	,	PUNCT
inlawrev-2815	1248	6	563	563	NUM
inlawrev-2815	1248	7	p.2d	p.2d	PUNCT
inlawrev-2815	1248	8	at	at	ADP
inlawrev-2815	1248	9	839	839	NUM
inlawrev-2815	1248	10	,	,	PUNCT
inlawrev-2815	1248	11	138	138	NUM
inlawrev-2815	1248	12	cal	cal	NOUN
inlawrev-2815	1248	13	.	.	PUNCT
inlawrev-2815	1249	1	rptr	rptr	PROPN
inlawrev-2815	1249	2	.	.	PUNCT
inlawrev-2815	1250	1	at	at	ADP
inlawrev-2815	1250	2	283	283	NUM
inlawrev-2815	1250	3	(	(	PUNCT
inlawrev-2815	1250	4	quoting	quote	VERB
inlawrev-2815	1250	5	treichler	treichler	PROPN
inlawrev-2815	1250	6	v.	v.	PROPN
inlawrev-2815	1250	7	wisconsin	wisconsin	PROPN
inlawrev-2815	1250	8	,	,	PUNCT
inlawrev-2815	1250	9	338	338	NUM
inlawrev-2815	1250	10	u.s	u.s	PROPN
inlawrev-2815	1250	11	.	.	PROPN
inlawrev-2815	1250	12	251	251	NUM
inlawrev-2815	1250	13	,	,	PUNCT
inlawrev-2815	1250	14	254	254	NUM
inlawrev-2815	1250	15	(	(	PUNCT
inlawrev-2815	1250	16	1949	1949	NUM
inlawrev-2815	1250	17	)	)	PUNCT
inlawrev-2815	1250	18	(	(	PUNCT
inlawrev-2815	1250	19	emphasis	emphasis	NOUN
inlawrev-2815	1250	20	in	in	ADP
inlawrev-2815	1250	21	original	original	ADJ
inlawrev-2815	1250	22	)	)	PUNCT
inlawrev-2815	1250	23	)	)	PUNCT
inlawrev-2815	1250	24	.	.	PUNCT
inlawrev-2815	1251	1	236	236	NUM
inlawrev-2815	1251	2	.	.	PUNCT
inlawrev-2815	1252	1	i	i	PRON
inlawrev-2815	1252	2	d.	d.	PROPN
inlawrev-2815	1252	3	at	at	ADP
inlawrev-2815	1252	4	416	416	NUM
inlawrev-2815	1252	5	n.l	n.l	PROPN
inlawrev-2815	1252	6	,	,	PUNCT
inlawrev-2815	1252	7	563	563	NUM
inlawrev-2815	1252	8	p.2d	p.2d	PUNCT
inlawrev-2815	1252	9	at	at	ADP
inlawrev-2815	1252	10	833	833	NUM
inlawrev-2815	1252	11	n.l	n.l	PROPN
inlawrev-2815	1252	12	,	,	PUNCT
inlawrev-2815	1252	13	138	138	NUM
inlawrev-2815	1252	14	cal	cal	NOUN
inlawrev-2815	1252	15	.	.	PUNCT
inlawrev-2815	1253	1	rptr	rptr	PROPN
inlawrev-2815	1253	2	.	.	PUNCT
inlawrev-2815	1254	1	at	at	ADP
inlawrev-2815	1254	2	277	277	NUM
inlawrev-2815	1254	3	n.l	n.l	NOUN
inlawrev-2815	1254	4	.	.	PROPN
inlawrev-2815	1254	5	237	237	NUM
inlawrev-2815	1254	6	.	.	PUNCT
inlawrev-2815	1255	1	see	see	VERB
inlawrev-2815	1255	2	ind	ind	PROPN
inlawrev-2815	1255	3	.	.	PUNCT
inlawrev-2815	1256	1	code	code	PROPN
inlawrev-2815	1256	2	§	§	PROPN
inlawrev-2815	1256	3	6	6	NUM
inlawrev-2815	1256	4	-	-	SYM
inlawrev-2815	1256	5	4.1	4.1	NUM
inlawrev-2815	1256	6	-	-	PUNCT
inlawrev-2815	1256	7	11	11	NUM
inlawrev-2815	1256	8	-	-	PUNCT
inlawrev-2815	1256	9	2(1	2(1	NUM
inlawrev-2815	1256	10	)	)	PUNCT
inlawrev-2815	1256	11	(	(	PUNCT
inlawrev-2815	1256	12	1988	1988	NUM
inlawrev-2815	1256	13	)	)	PUNCT
inlawrev-2815	1256	14	.	.	PUNCT
inlawrev-2815	1257	1	1988	1988	NUM
inlawrev-2815	1257	2	]	]	PUNCT
inlawrev-2815	1257	3	tax	tax	NOUN
inlawrev-2815	1257	4	policy	policy	NOUN
inlawrev-2815	1257	5	485	485	NUM
inlawrev-2815	1257	6	by	by	ADP
inlawrev-2815	1257	7	its	its	PRON
inlawrev-2815	1257	8	inheritance	inheritance	NOUN
inlawrev-2815	1257	9	tax	tax	NOUN
inlawrev-2815	1257	10	.	.	PUNCT
inlawrev-2815	1258	1	the	the	DET
inlawrev-2815	1258	2	balance	balance	NOUN
inlawrev-2815	1258	3	of	of	ADP
inlawrev-2815	1258	4	the	the	DET
inlawrev-2815	1258	5	apportioned	apportion	VERB
inlawrev-2815	1258	6	credit	credit	NOUN
inlawrev-2815	1258	7	constitutes	constitute	VERB
inlawrev-2815	1258	8	the	the	DET
inlawrev-2815	1258	9	pick	pick	VERB
inlawrev-2815	1258	10	-	-	PUNCT
inlawrev-2815	1258	11	up	up	NOUN
inlawrev-2815	1258	12	tax.^^^	tax.^^^	ADV
inlawrev-2815	1258	13	the	the	DET
inlawrev-2815	1258	14	defect	defect	NOUN
inlawrev-2815	1258	15	in	in	ADP
inlawrev-2815	1258	16	the	the	DET
inlawrev-2815	1258	17	cahfornia	cahfornia	NOUN
inlawrev-2815	1258	18	regulation	regulation	NOUN
inlawrev-2815	1258	19	was	be	AUX
inlawrev-2815	1258	20	that	that	SCONJ
inlawrev-2815	1258	21	it	it	PRON
inlawrev-2815	1258	22	could	could	AUX
inlawrev-2815	1258	23	result	result	VERB
inlawrev-2815	1258	24	in	in	ADP
inlawrev-2815	1258	25	a	a	DET
inlawrev-2815	1258	26	tax	tax	NOUN
inlawrev-2815	1258	27	on	on	ADP
inlawrev-2815	1258	28	the	the	DET
inlawrev-2815	1258	29	death	death	NOUN
inlawrev-2815	1258	30	transfer	transfer	NOUN
inlawrev-2815	1258	31	of	of	ADP
inlawrev-2815	1258	32	property	property	NOUN
inlawrev-2815	1258	33	in	in	ADP
inlawrev-2815	1258	34	another	another	DET
inlawrev-2815	1258	35	state	state	NOUN
inlawrev-2815	1258	36	,	,	PUNCT
inlawrev-2815	1258	37	despite	despite	SCONJ
inlawrev-2815	1258	38	its	its	PRON
inlawrev-2815	1258	39	allocation	allocation	NOUN
inlawrev-2815	1258	40	of	of	ADP
inlawrev-2815	1258	41	the	the	DET
inlawrev-2815	1258	42	excess	excess	ADJ
inlawrev-2815	1258	43	federal	federal	ADJ
inlawrev-2815	1258	44	death	death	NOUN
inlawrev-2815	1258	45	tax	tax	NOUN
inlawrev-2815	1258	46	credit	credit	NOUN
inlawrev-2815	1258	47	according	accord	VERB
inlawrev-2815	1258	48	to	to	ADP
inlawrev-2815	1258	49	location	location	NOUN
inlawrev-2815	1258	50	of	of	ADP
inlawrev-2815	1258	51	the	the	DET
inlawrev-2815	1258	52	estate	estate	NOUN
inlawrev-2815	1258	53	's	's	PART
inlawrev-2815	1258	54	property	property	NOUN
inlawrev-2815	1258	55	.	.	PUNCT
inlawrev-2815	1259	1	for	for	ADP
inlawrev-2815	1259	2	example	example	NOUN
inlawrev-2815	1259	3	,	,	PUNCT
inlawrev-2815	1259	4	if	if	SCONJ
inlawrev-2815	1259	5	the	the	DET
inlawrev-2815	1259	6	estate	estate	NOUN
inlawrev-2815	1259	7	was	be	AUX
inlawrev-2815	1259	8	divided	divide	VERB
inlawrev-2815	1259	9	equally	equally	ADV
inlawrev-2815	1259	10	between	between	ADP
inlawrev-2815	1259	11	california	california	PROPN
inlawrev-2815	1259	12	and	and	CCONJ
inlawrev-2815	1259	13	arizona	arizona	PROPN
inlawrev-2815	1259	14	and	and	CCONJ
inlawrev-2815	1259	15	arizona	arizona	PROPN
inlawrev-2815	1259	16	had	have	VERB
inlawrev-2815	1259	17	no	no	DET
inlawrev-2815	1259	18	inheritance	inheritance	NOUN
inlawrev-2815	1259	19	tax	tax	NOUN
inlawrev-2815	1259	20	,	,	PUNCT
inlawrev-2815	1259	21	the	the	DET
inlawrev-2815	1259	22	regulation	regulation	NOUN
inlawrev-2815	1259	23	would	would	AUX
inlawrev-2815	1259	24	permit	permit	VERB
inlawrev-2815	1259	25	california	california	PROPN
inlawrev-2815	1259	26	to	to	PART
inlawrev-2815	1259	27	claim	claim	VERB
inlawrev-2815	1259	28	both	both	PRON
inlawrev-2815	1259	29	its	its	PRON
inlawrev-2815	1259	30	inheritance	inheritance	NOUN
inlawrev-2815	1259	31	tax	tax	NOUN
inlawrev-2815	1259	32	and	and	CCONJ
inlawrev-2815	1259	33	half	half	NOUN
inlawrev-2815	1259	34	of	of	ADP
inlawrev-2815	1259	35	the	the	DET
inlawrev-2815	1259	36	remaining	remain	VERB
inlawrev-2815	1259	37	federal	federal	ADJ
inlawrev-2815	1259	38	death	death	NOUN
inlawrev-2815	1259	39	tax	tax	NOUN
inlawrev-2815	1259	40	credit	credit	NOUN
inlawrev-2815	1259	41	.	.	PUNCT
inlawrev-2815	1260	1	this	this	PRON
inlawrev-2815	1260	2	increased	increase	VERB
inlawrev-2815	1260	3	california	california	PROPN
inlawrev-2815	1260	4	's	's	PART
inlawrev-2815	1260	5	share	share	NOUN
inlawrev-2815	1260	6	of	of	ADP
inlawrev-2815	1260	7	the	the	DET
inlawrev-2815	1260	8	federal	federal	ADJ
inlawrev-2815	1260	9	death	death	NOUN
inlawrev-2815	1260	10	tax	tax	NOUN
inlawrev-2815	1260	11	credit	credit	NOUN
inlawrev-2815	1260	12	beyond	beyond	ADP
inlawrev-2815	1260	13	the	the	DET
inlawrev-2815	1260	14	permissible	permissible	ADJ
inlawrev-2815	1260	15	constitutional	constitutional	ADJ
inlawrev-2815	1260	16	hmits	hmit	NOUN
inlawrev-2815	1260	17	.	.	PUNCT
inlawrev-2815	1261	1	indiana	indiana	PROPN
inlawrev-2815	1261	2	's	's	PART
inlawrev-2815	1261	3	nonresident	nonresident	ADJ
inlawrev-2815	1261	4	pickup	pickup	NOUN
inlawrev-2815	1261	5	tax	tax	NOUN
inlawrev-2815	1261	6	is	be	AUX
inlawrev-2815	1261	7	indistinguishable	indistinguishable	ADJ
inlawrev-2815	1261	8	from	from	ADP
inlawrev-2815	1261	9	that	that	PRON
inlawrev-2815	1261	10	declared	declare	VERB
inlawrev-2815	1261	11	unconstitutional	unconstitutional	ADJ
inlawrev-2815	1261	12	in	in	ADP
inlawrev-2815	1261	13	fasken	fasken	VERB
inlawrev-2815	1261	14	.	.	PUNCT
inlawrev-2815	1262	1	the	the	DET
inlawrev-2815	1262	2	resident	resident	NOUN
inlawrev-2815	1262	3	pickup	pickup	NOUN
inlawrev-2815	1262	4	tax	tax	NOUN
inlawrev-2815	1262	5	is	be	AUX
inlawrev-2815	1262	6	even	even	ADV
inlawrev-2815	1262	7	more	more	ADV
inlawrev-2815	1262	8	apparent	apparent	ADJ
inlawrev-2815	1262	9	in	in	ADP
inlawrev-2815	1262	10	its	its	PRON
inlawrev-2815	1262	11	taxation	taxation	NOUN
inlawrev-2815	1262	12	of	of	ADP
inlawrev-2815	1262	13	property	property	NOUN
inlawrev-2815	1262	14	located	locate	VERB
inlawrev-2815	1262	15	in	in	ADP
inlawrev-2815	1262	16	other	other	ADJ
inlawrev-2815	1262	17	states	state	NOUN
inlawrev-2815	1262	18	.	.	PUNCT
inlawrev-2815	1263	1	treichler	treichler	PROPN
inlawrev-2815	1263	2	flatly	flatly	ADV
inlawrev-2815	1263	3	prohibits	prohibit	VERB
inlawrev-2815	1263	4	such	such	ADJ
inlawrev-2815	1263	5	exactions	exaction	NOUN
inlawrev-2815	1263	6	.	.	PUNCT
inlawrev-2815	1264	1	a	a	DET
inlawrev-2815	1264	2	pickup	pickup	NOUN
inlawrev-2815	1264	3	tax	tax	NOUN
inlawrev-2815	1264	4	should	should	AUX
inlawrev-2815	1264	5	have	have	VERB
inlawrev-2815	1264	6	no	no	DET
inlawrev-2815	1264	7	reference	reference	NOUN
inlawrev-2815	1264	8	to	to	ADP
inlawrev-2815	1264	9	other	other	ADJ
inlawrev-2815	1264	10	states	state	NOUN
inlawrev-2815	1264	11	'	'	PART
inlawrev-2815	1264	12	death	death	NOUN
inlawrev-2815	1264	13	taxes	taxis	NOUN
inlawrev-2815	1264	14	.	.	PUNCT
inlawrev-2815	1265	1	the	the	DET
inlawrev-2815	1265	2	federal	federal	ADJ
inlawrev-2815	1265	3	death	death	NOUN
inlawrev-2815	1265	4	tax	tax	NOUN
inlawrev-2815	1265	5	credit	credit	NOUN
inlawrev-2815	1265	6	should	should	AUX
inlawrev-2815	1265	7	be	be	AUX
inlawrev-2815	1265	8	proportionately	proportionately	ADV
inlawrev-2815	1265	9	allocated	allocate	VERB
inlawrev-2815	1265	10	to	to	ADP
inlawrev-2815	1265	11	the	the	DET
inlawrev-2815	1265	12	states	state	NOUN
inlawrev-2815	1265	13	in	in	ADP
inlawrev-2815	1265	14	which	which	PRON
inlawrev-2815	1265	15	the	the	DET
inlawrev-2815	1265	16	estate	estate	NOUN
inlawrev-2815	1265	17	's	's	PART
inlawrev-2815	1265	18	property	property	NOUN
inlawrev-2815	1265	19	is	be	AUX
inlawrev-2815	1265	20	located	locate	VERB
inlawrev-2815	1265	21	.	.	PUNCT
inlawrev-2815	1266	1	then	then	ADV
inlawrev-2815	1266	2	each	each	DET
inlawrev-2815	1266	3	state	state	NOUN
inlawrev-2815	1266	4	may	may	AUX
inlawrev-2815	1266	5	levy	levy	VERB
inlawrev-2815	1266	6	a	a	DET
inlawrev-2815	1266	7	pickup	pickup	ADJ
inlawrev-2815	1266	8	tax	tax	NOUN
inlawrev-2815	1266	9	on	on	ADP
inlawrev-2815	1266	10	its	its	PRON
inlawrev-2815	1266	11	allocated	allocate	VERB
inlawrev-2815	1266	12	portion	portion	NOUN
inlawrev-2815	1266	13	of	of	ADP
inlawrev-2815	1266	14	the	the	DET
inlawrev-2815	1266	15	credit	credit	NOUN
inlawrev-2815	1266	16	as	as	SCONJ
inlawrev-2815	1266	17	exceeds	exceed	VERB
inlawrev-2815	1266	18	its	its	PRON
inlawrev-2815	1266	19	inheritance	inheritance	NOUN
inlawrev-2815	1266	20	or	or	CCONJ
inlawrev-2815	1266	21	other	other	ADJ
inlawrev-2815	1266	22	first	first	ADJ
inlawrev-2815	1266	23	-	-	PUNCT
inlawrev-2815	1266	24	level	level	NOUN
inlawrev-2815	1266	25	tax	tax	NOUN
inlawrev-2815	1266	26	—	—	PUNCT
inlawrev-2815	1266	27	if	if	SCONJ
inlawrev-2815	1266	28	any	any	PRON
inlawrev-2815	1266	29	.	.	PUNCT
inlawrev-2815	1266	30	example	example	NOUN
inlawrev-2815	1267	1	2	2	NUM
inlawrev-2815	1267	2	:	:	PUNCT
inlawrev-2815	1267	3	an	an	DET
inlawrev-2815	1267	4	indiana	indiana	PROPN
inlawrev-2815	1267	5	resident	resident	PROPN
inlawrev-2815	1267	6	decedent	decedent	PROPN
inlawrev-2815	1267	7	's	's	PART
inlawrev-2815	1267	8	estate	estate	NOUN
inlawrev-2815	1267	9	is	be	AUX
inlawrev-2815	1267	10	entitled	entitle	VERB
inlawrev-2815	1267	11	to	to	ADP
inlawrev-2815	1267	12	a	a	DET
inlawrev-2815	1267	13	federal	federal	ADJ
inlawrev-2815	1267	14	death	death	NOUN
inlawrev-2815	1267	15	tax	tax	NOUN
inlawrev-2815	1267	16	credit	credit	NOUN
inlawrev-2815	1267	17	of	of	ADP
inlawrev-2815	1267	18	$	$	SYM
inlawrev-2815	1267	19	100,000	100,000	NUM
inlawrev-2815	1267	20	.	.	PUNCT
inlawrev-2815	1268	1	his	his	PRON
inlawrev-2815	1268	2	property	property	NOUN
inlawrev-2815	1268	3	is	be	AUX
inlawrev-2815	1268	4	evenly	evenly	ADV
inlawrev-2815	1268	5	divided	divide	VERB
inlawrev-2815	1268	6	between	between	ADP
inlawrev-2815	1268	7	indiana	indiana	PROPN
inlawrev-2815	1268	8	and	and	CCONJ
inlawrev-2815	1268	9	state	state	PROPN
inlawrev-2815	1268	10	x.	x.	PROPN
inlawrev-2815	1268	11	indiana	indiana	PROPN
inlawrev-2815	1268	12	imposed	impose	VERB
inlawrev-2815	1268	13	inheritance	inheritance	NOUN
inlawrev-2815	1268	14	taxes	taxis	NOUN
inlawrev-2815	1268	15	of	of	ADP
inlawrev-2815	1268	16	$	$	SYM
inlawrev-2815	1268	17	25,000	25,000	NUM
inlawrev-2815	1268	18	and	and	CCONJ
inlawrev-2815	1268	19	state	state	NOUN
inlawrev-2815	1268	20	x	x	SYM
inlawrev-2815	1268	21	imposed	impose	VERB
inlawrev-2815	1268	22	inheritance	inheritance	NOUN
inlawrev-2815	1268	23	taxes	taxis	NOUN
inlawrev-2815	1268	24	of	of	ADP
inlawrev-2815	1268	25	$	$	SYM
inlawrev-2815	1268	26	15,000	15,000	NUM
inlawrev-2815	1268	27	.	.	PUNCT
inlawrev-2815	1269	1	in	in	ADP
inlawrev-2815	1269	2	example	example	NOUN
inlawrev-2815	1269	3	2	2	NUM
inlawrev-2815	1269	4	,	,	PUNCT
inlawrev-2815	1269	5	indiana	indiana	PROPN
inlawrev-2815	1269	6	can	can	AUX
inlawrev-2815	1269	7	impose	impose	VERB
inlawrev-2815	1269	8	a	a	DET
inlawrev-2815	1269	9	tax	tax	NOUN
inlawrev-2815	1269	10	on	on	ADP
inlawrev-2815	1269	11	property	property	NOUN
inlawrev-2815	1269	12	located	locate	VERB
inlawrev-2815	1269	13	in	in	ADP
inlawrev-2815	1269	14	indiana	indiana	PROPN
inlawrev-2815	1269	15	.	.	PUNCT
inlawrev-2815	1270	1	because	because	SCONJ
inlawrev-2815	1270	2	the	the	DET
inlawrev-2815	1270	3	federal	federal	ADJ
inlawrev-2815	1270	4	death	death	NOUN
inlawrev-2815	1270	5	tax	tax	NOUN
inlawrev-2815	1270	6	credit	credit	NOUN
inlawrev-2815	1270	7	is	be	AUX
inlawrev-2815	1270	8	calculated	calculate	VERB
inlawrev-2815	1270	9	by	by	ADP
inlawrev-2815	1270	10	reference	reference	NOUN
inlawrev-2815	1270	11	to	to	ADP
inlawrev-2815	1270	12	the	the	DET
inlawrev-2815	1270	13	decedent	decedent	NOUN
inlawrev-2815	1270	14	's	's	PART
inlawrev-2815	1270	15	total	total	ADJ
inlawrev-2815	1270	16	estate	estate	NOUN
inlawrev-2815	1270	17	,	,	PUNCT
inlawrev-2815	1270	18	only	only	ADV
inlawrev-2815	1270	19	half	half	NOUN
inlawrev-2815	1270	20	of	of	ADP
inlawrev-2815	1270	21	which	which	PRON
inlawrev-2815	1270	22	is	be	AUX
inlawrev-2815	1270	23	in	in	ADP
inlawrev-2815	1270	24	indiana	indiana	PROPN
inlawrev-2815	1270	25	,	,	PUNCT
inlawrev-2815	1270	26	the	the	DET
inlawrev-2815	1270	27	maximum	maximum	ADJ
inlawrev-2815	1270	28	pickup	pickup	NOUN
inlawrev-2815	1270	29	tax	tax	NOUN
inlawrev-2815	1270	30	would	would	AUX
inlawrev-2815	1270	31	be	be	AUX
inlawrev-2815	1270	32	$	$	SYM
inlawrev-2815	1270	33	50,000	50,000	NUM
inlawrev-2815	1270	34	(	(	PUNCT
inlawrev-2815	1270	35	50^o	50^o	NUM
inlawrev-2815	1270	36	of	of	ADP
inlawrev-2815	1270	37	the	the	DET
inlawrev-2815	1270	38	federal	federal	ADJ
inlawrev-2815	1270	39	death	death	NOUN
inlawrev-2815	1270	40	tax	tax	NOUN
inlawrev-2815	1270	41	credit	credit	NOUN
inlawrev-2815	1270	42	of	of	ADP
inlawrev-2815	1270	43	$	$	SYM
inlawrev-2815	1270	44	100,000	100,000	NUM
inlawrev-2815	1270	45	)	)	PUNCT
inlawrev-2815	1270	46	.	.	PUNCT
inlawrev-2815	1271	1	because	because	SCONJ
inlawrev-2815	1271	2	indiana	indiana	PROPN
inlawrev-2815	1271	3	has	have	AUX
inlawrev-2815	1271	4	already	already	ADV
inlawrev-2815	1271	5	collected	collect	VERB
inlawrev-2815	1271	6	$	$	SYM
inlawrev-2815	1271	7	25,000	25,000	NUM
inlawrev-2815	1271	8	of	of	ADP
inlawrev-2815	1271	9	inheritance	inheritance	NOUN
inlawrev-2815	1271	10	tax	tax	NOUN
inlawrev-2815	1271	11	,	,	PUNCT
inlawrev-2815	1271	12	the	the	DET
inlawrev-2815	1271	13	estate	estate	NOUN
inlawrev-2815	1271	14	tax	tax	NOUN
inlawrev-2815	1271	15	should	should	AUX
inlawrev-2815	1271	16	properly	properly	ADV
inlawrev-2815	1271	17	be	be	AUX
inlawrev-2815	1271	18	$	$	SYM
inlawrev-2815	1271	19	25,000	25,000	NUM
inlawrev-2815	1271	20	(	(	PUNCT
inlawrev-2815	1271	21	$	$	SYM
inlawrev-2815	1271	22	50,000	50,000	NUM
inlawrev-2815	1271	23	$	$	SYM
inlawrev-2815	1271	24	25,000	25,000	NUM
inlawrev-2815	1271	25	)	)	PUNCT
inlawrev-2815	1271	26	.	.	PUNCT
inlawrev-2815	1272	1	the	the	DET
inlawrev-2815	1272	2	formula	formula	NOUN
inlawrev-2815	1272	3	for	for	ADP
inlawrev-2815	1272	4	such	such	DET
inlawrev-2815	1272	5	a	a	DET
inlawrev-2815	1272	6	tax	tax	NOUN
inlawrev-2815	1272	7	would	would	AUX
inlawrev-2815	1272	8	be	be	AUX
inlawrev-2815	1272	9	as	as	SCONJ
inlawrev-2815	1272	10	follows	follow	VERB
inlawrev-2815	1272	11	:	:	PUNCT
inlawrev-2815	1272	12	t	t	PROPN
inlawrev-2815	1272	13	j.	j.	PROPN
inlawrev-2815	1272	14	t^	t^	PROPN
inlawrev-2815	1272	15	,	,	PUNCT
inlawrev-2815	1272	16	rx	rx	VERB
inlawrev-2815	1272	17	,	,	PUNCT
inlawrev-2815	1272	18	indiana	indiana	PROPN
inlawrev-2815	1272	19	estate	estate	PROPN
inlawrev-2815	1272	20	federal	federal	ADJ
inlawrev-2815	1272	21	state	state	NOUN
inlawrev-2815	1272	22	.	.	PUNCT
inlawrev-2815	1273	1	^^*^}^^^	^^*^}^^^	PROPN
inlawrev-2815	1274	1	indiana	indiana	PROPN
inlawrev-2815	1274	2	pickup	pickup	PROPN
inlawrev-2815	1274	3	tax	tax	NOUN
inlawrev-2815	1274	4	=	=	NOUN
inlawrev-2815	1274	5	-	-	PUNCT
inlawrev-2815	1274	6	—	—	PUNCT
inlawrev-2815	1274	7	—	—	PUNCT
inlawrev-2815	1274	8	x	x	SYM
inlawrev-2815	1274	9	17^	17^	NUM
inlawrev-2815	1274	10	,	,	PUNCT
inlawrev-2815	1274	11	f-	f-	X
inlawrev-2815	1274	12	,	,	PUNCT
inlawrev-2815	1274	13	inheritance^	inheritance^	PROPN
inlawrev-2815	1274	14	total	total	ADJ
inlawrev-2815	1274	15	estate	estate	NOUN
inlawrev-2815	1274	16	eath	eath	NOUN
inlawrev-2815	1274	17	tax	tax	NOUN
inlawrev-2815	1274	18	credit	credit	NOUN
inlawrev-2815	1274	19	^^	^^	PUNCT
inlawrev-2815	1274	20	this	this	DET
inlawrev-2815	1274	21	formula	formula	NOUN
inlawrev-2815	1274	22	should	should	AUX
inlawrev-2815	1274	23	not	not	PART
inlawrev-2815	1274	24	,	,	PUNCT
inlawrev-2815	1274	25	and	and	CCONJ
inlawrev-2815	1274	26	constitutionally	constitutionally	ADV
inlawrev-2815	1274	27	can	can	AUX
inlawrev-2815	1274	28	not	not	PART
inlawrev-2815	1274	29	,	,	PUNCT
inlawrev-2815	1274	30	vary	vary	VERB
inlawrev-2815	1274	31	between	between	ADP
inlawrev-2815	1274	32	resident	resident	NOUN
inlawrev-2815	1274	33	and	and	CCONJ
inlawrev-2815	1274	34	nonresidents	nonresident	NOUN
inlawrev-2815	1274	35	.	.	PUNCT
inlawrev-2815	1275	1	^^^	^^^	NOUN
inlawrev-2815	1275	2	238	238	NUM
inlawrev-2815	1275	3	.	.	NOUN
inlawrev-2815	1275	4	19	19	NUM
inlawrev-2815	1275	5	gal	gal	NOUN
inlawrev-2815	1275	6	.	.	PUNCT
inlawrev-2815	1276	1	3d	3d	NOUN
inlawrev-2815	1276	2	at	at	ADP
inlawrev-2815	1276	3	428	428	NUM
inlawrev-2815	1276	4	,	,	PUNCT
inlawrev-2815	1276	5	563	563	NUM
inlawrev-2815	1276	6	p.2d	p.2d	PUNCT
inlawrev-2815	1276	7	at	at	ADP
inlawrev-2815	1276	8	841	841	NUM
inlawrev-2815	1276	9	-	-	SYM
inlawrev-2815	1276	10	42	42	NUM
inlawrev-2815	1276	11	,	,	PUNCT
inlawrev-2815	1276	12	138	138	NUM
inlawrev-2815	1276	13	cal	cal	NOUN
inlawrev-2815	1276	14	.	.	PUNCT
inlawrev-2815	1277	1	rptr	rptr	PROPN
inlawrev-2815	1277	2	.	.	PUNCT
inlawrev-2815	1278	1	at	at	ADP
inlawrev-2815	1278	2	285	285	NUM
inlawrev-2815	1278	3	-	-	SYM
inlawrev-2815	1278	4	86	86	NUM
inlawrev-2815	1278	5	.	.	PUNCT
inlawrev-2815	1278	6	239	239	NUM
inlawrev-2815	1278	7	.	.	PUNCT
inlawrev-2815	1279	1	as	as	SCONJ
inlawrev-2815	1279	2	this	this	DET
inlawrev-2815	1279	3	article	article	NOUN
inlawrev-2815	1279	4	goes	go	VERB
inlawrev-2815	1279	5	to	to	ADP
inlawrev-2815	1279	6	press	press	NOUN
inlawrev-2815	1279	7	,	,	PUNCT
inlawrev-2815	1279	8	house	house	NOUN
inlawrev-2815	1279	9	bill	bill	PROPN
inlawrev-2815	1279	10	1654	1654	NUM
inlawrev-2815	1279	11	,	,	PUNCT
inlawrev-2815	1279	12	providing	provide	VERB
inlawrev-2815	1279	13	for	for	ADP
inlawrev-2815	1279	14	a	a	DET
inlawrev-2815	1279	15	single	single	ADJ
inlawrev-2815	1279	16	estate	estate	NOUN
inlawrev-2815	1279	17	tax	tax	NOUN
inlawrev-2815	1279	18	applicable	applicable	ADJ
inlawrev-2815	1279	19	to	to	ADP
inlawrev-2815	1279	20	both	both	DET
inlawrev-2815	1279	21	residents	resident	NOUN
inlawrev-2815	1279	22	and	and	CCONJ
inlawrev-2815	1279	23	nonresidents	nonresident	NOUN
inlawrev-2815	1279	24	and	and	CCONJ
inlawrev-2815	1279	25	using	use	VERB
inlawrev-2815	1279	26	this	this	DET
inlawrev-2815	1279	27	formula	formula	NOUN
inlawrev-2815	1279	28	,	,	PUNCT
inlawrev-2815	1279	29	has	have	AUX
inlawrev-2815	1279	30	been	be	AUX
inlawrev-2815	1279	31	introduced	introduce	VERB
inlawrev-2815	1279	32	in	in	ADP
inlawrev-2815	1279	33	the	the	DET
inlawrev-2815	1279	34	general	general	ADJ
inlawrev-2815	1279	35	assembly	assembly	NOUN
inlawrev-2815	1279	36	.	.	PUNCT
inlawrev-2815	1280	1	486	486	NUM
inlawrev-2815	1280	2	indiana	indiana	PROPN
inlawrev-2815	1280	3	law	law	PROPN
inlawrev-2815	1280	4	review	review	NOUN
inlawrev-2815	1280	5	[	[	X
inlawrev-2815	1280	6	vol	vol	NOUN
inlawrev-2815	1280	7	.	.	PUNCT
inlawrev-2815	1280	8	22:449	22:449	PROPN
inlawrev-2815	1280	9	f.	f.	PROPN
inlawrev-2815	1280	10	policy	policy	PROPN
inlawrev-2815	1280	11	and	and	CCONJ
inlawrev-2815	1280	12	the	the	DET
inlawrev-2815	1280	13	pearson	pearson	NOUN
inlawrev-2815	1280	14	rule	rule	VERB
inlawrev-2815	1280	15	even	even	ADV
inlawrev-2815	1280	16	if	if	SCONJ
inlawrev-2815	1280	17	the	the	DET
inlawrev-2815	1280	18	indiana	indiana	PROPN
inlawrev-2815	1280	19	estate	estate	PROPN
inlawrev-2815	1280	20	tax	tax	NOUN
inlawrev-2815	1280	21	suffered	suffer	VERB
inlawrev-2815	1280	22	no	no	DET
inlawrev-2815	1280	23	constitutional	constitutional	ADJ
inlawrev-2815	1280	24	defect	defect	NOUN
inlawrev-2815	1280	25	,	,	PUNCT
inlawrev-2815	1280	26	the	the	DET
inlawrev-2815	1280	27	policy	policy	NOUN
inlawrev-2815	1280	28	implications	implication	NOUN
inlawrev-2815	1280	29	of	of	ADP
inlawrev-2815	1280	30	pearson	pearson	NOUN
inlawrev-2815	1280	31	cry	cry	VERB
inlawrev-2815	1280	32	out	out	ADP
inlawrev-2815	1280	33	for	for	ADP
inlawrev-2815	1280	34	legislative	legislative	ADJ
inlawrev-2815	1280	35	amendment	amendment	NOUN
inlawrev-2815	1280	36	.	.	PUNCT
inlawrev-2815	1281	1	the	the	DET
inlawrev-2815	1281	2	court	court	NOUN
inlawrev-2815	1281	3	stated	state	VERB
inlawrev-2815	1281	4	:	:	PUNCT
inlawrev-2815	1281	5	we	we	PRON
inlawrev-2815	1281	6	acknowledge	acknowledge	VERB
inlawrev-2815	1281	7	that	that	SCONJ
inlawrev-2815	1281	8	the	the	DET
inlawrev-2815	1281	9	imposition	imposition	NOUN
inlawrev-2815	1281	10	of	of	ADP
inlawrev-2815	1281	11	state	state	NOUN
inlawrev-2815	1281	12	death	death	NOUN
inlawrev-2815	1281	13	taxes	taxis	NOUN
inlawrev-2815	1281	14	in	in	ADP
inlawrev-2815	1281	15	excess	excess	NOUN
inlawrev-2815	1281	16	of	of	ADP
inlawrev-2815	1281	17	the	the	DET
inlawrev-2815	1281	18	federal	federal	ADJ
inlawrev-2815	1281	19	tax	tax	NOUN
inlawrev-2815	1281	20	credit	credit	NOUN
inlawrev-2815	1281	21	undermines	undermine	VERB
inlawrev-2815	1281	22	the	the	DET
inlawrev-2815	1281	23	policy	policy	NOUN
inlawrev-2815	1281	24	supporting	support	VERB
inlawrev-2815	1281	25	a	a	DET
inlawrev-2815	1281	26	state	state	NOUN
inlawrev-2815	1281	27	pickup	pickup	NOUN
inlawrev-2815	1281	28	tax	tax	NOUN
inlawrev-2815	1281	29	.	.	PUNCT
inlawrev-2815	1282	1	however	however	ADV
inlawrev-2815	1282	2	,	,	PUNCT
inlawrev-2815	1282	3	as	as	SCONJ
inlawrev-2815	1282	4	the	the	DET
inlawrev-2815	1282	5	purdue	purdue	ADJ
inlawrev-2815	1282	6	court	court	NOUN
inlawrev-2815	1282	7	noted	note	VERB
inlawrev-2815	1282	8	,	,	PUNCT
inlawrev-2815	1282	9	such	such	DET
inlawrev-2815	1282	10	a	a	DET
inlawrev-2815	1282	11	result	result	NOUN
inlawrev-2815	1282	12	is	be	AUX
inlawrev-2815	1282	13	not	not	PART
inlawrev-2815	1282	14	necessarily	necessarily	ADV
inlawrev-2815	1282	15	outside	outside	ADP
inlawrev-2815	1282	16	the	the	DET
inlawrev-2815	1282	17	intent	intent	NOUN
inlawrev-2815	1282	18	of	of	ADP
inlawrev-2815	1282	19	the	the	DET
inlawrev-2815	1282	20	legislature	legislature	NOUN
inlawrev-2815	1282	21	.	.	PUNCT
inlawrev-2815	1283	1	absent	absent	ADJ
inlawrev-2815	1283	2	some	some	DET
inlawrev-2815	1283	3	clear	clear	ADJ
inlawrev-2815	1283	4	mandate	mandate	NOUN
inlawrev-2815	1283	5	from	from	ADP
inlawrev-2815	1283	6	the	the	DET
inlawrev-2815	1283	7	state	state	NOUN
inlawrev-2815	1283	8	or	or	CCONJ
inlawrev-2815	1283	9	federal	federal	ADJ
inlawrev-2815	1283	10	legislatures	legislature	NOUN
inlawrev-2815	1283	11	,	,	PUNCT
inlawrev-2815	1283	12	we	we	PRON
inlawrev-2815	1283	13	can	can	AUX
inlawrev-2815	1283	14	not	not	PART
inlawrev-2815	1283	15	say	say	VERB
inlawrev-2815	1283	16	that	that	SCONJ
inlawrev-2815	1283	17	the	the	DET
inlawrev-2815	1283	18	imposition	imposition	NOUN
inlawrev-2815	1283	19	of	of	ADP
inlawrev-2815	1283	20	these	these	DET
inlawrev-2815	1283	21	taxes	taxis	NOUN
inlawrev-2815	1283	22	in	in	ADP
inlawrev-2815	1283	23	excess	excess	NOUN
inlawrev-2815	1283	24	of	of	ADP
inlawrev-2815	1283	25	the	the	DET
inlawrev-2815	1283	26	federal	federal	ADJ
inlawrev-2815	1283	27	credit	credit	NOUN
inlawrev-2815	1283	28	is	be	AUX
inlawrev-2815	1283	29	prohibited.^"^^	prohibited.^"^^	NOUN
inlawrev-2815	1283	30	the	the	DET
inlawrev-2815	1283	31	potential	potential	ADJ
inlawrev-2815	1283	32	effect	effect	NOUN
inlawrev-2815	1283	33	of	of	ADP
inlawrev-2815	1283	34	the	the	DET
inlawrev-2815	1283	35	estate	estate	NOUN
inlawrev-2815	1283	36	tax	tax	NOUN
inlawrev-2815	1283	37	as	as	SCONJ
inlawrev-2815	1283	38	construed	construe	VERB
inlawrev-2815	1283	39	in	in	ADP
inlawrev-2815	1283	40	pearson	pearson	NOUN
inlawrev-2815	1283	41	is	be	AUX
inlawrev-2815	1283	42	to	to	PART
inlawrev-2815	1283	43	drive	drive	VERB
inlawrev-2815	1283	44	taxpayers	taxpayer	NOUN
inlawrev-2815	1283	45	from	from	ADP
inlawrev-2815	1283	46	indiana	indiana	PROPN
inlawrev-2815	1283	47	.	.	PUNCT
inlawrev-2815	1284	1	the	the	DET
inlawrev-2815	1284	2	type	type	NOUN
inlawrev-2815	1284	3	of	of	ADP
inlawrev-2815	1284	4	taxpayer	taxpayer	NOUN
inlawrev-2815	1284	5	who	who	PRON
inlawrev-2815	1284	6	is	be	AUX
inlawrev-2815	1284	7	adversely	adversely	ADV
inlawrev-2815	1284	8	affected	affect	VERB
inlawrev-2815	1284	9	by	by	ADP
inlawrev-2815	1284	10	the	the	DET
inlawrev-2815	1284	11	estate	estate	NOUN
inlawrev-2815	1284	12	tax	tax	NOUN
inlawrev-2815	1284	13	(	(	PUNCT
inlawrev-2815	1284	14	a	a	DET
inlawrev-2815	1284	15	person	person	NOUN
inlawrev-2815	1284	16	subject	subject	ADJ
inlawrev-2815	1284	17	to	to	ADP
inlawrev-2815	1284	18	federal	federal	ADJ
inlawrev-2815	1284	19	estate	estate	NOUN
inlawrev-2815	1284	20	taxation	taxation	NOUN
inlawrev-2815	1284	21	,	,	PUNCT
inlawrev-2815	1284	22	which	which	PRON
inlawrev-2815	1284	23	begins	begin	VERB
inlawrev-2815	1284	24	actually	actually	ADV
inlawrev-2815	1284	25	to	to	ADP
inlawrev-2815	1284	26	tax	tax	NOUN
inlawrev-2815	1284	27	estates	estate	NOUN
inlawrev-2815	1284	28	aggregating	aggregate	VERB
inlawrev-2815	1284	29	in	in	ADP
inlawrev-2815	1284	30	excess	excess	NOUN
inlawrev-2815	1284	31	of	of	ADP
inlawrev-2815	1284	32	$	$	SYM
inlawrev-2815	1284	33	600,000	600,000	NUM
inlawrev-2815	1284	34	)	)	PUNCT
inlawrev-2815	1284	35	is	be	AUX
inlawrev-2815	1284	36	precisely	precisely	ADV
inlawrev-2815	1284	37	the	the	DET
inlawrev-2815	1284	38	type	type	NOUN
inlawrev-2815	1284	39	of	of	ADP
inlawrev-2815	1284	40	person	person	NOUN
inlawrev-2815	1284	41	most	most	ADV
inlawrev-2815	1284	42	likely	likely	ADJ
inlawrev-2815	1284	43	to	to	PART
inlawrev-2815	1284	44	have	have	VERB
inlawrev-2815	1284	45	substantial	substantial	ADJ
inlawrev-2815	1284	46	amounts	amount	NOUN
inlawrev-2815	1284	47	of	of	ADP
inlawrev-2815	1284	48	property	property	NOUN
inlawrev-2815	1284	49	in	in	ADP
inlawrev-2815	1284	50	florida	florida	PROPN
inlawrev-2815	1284	51	or	or	CCONJ
inlawrev-2815	1284	52	other	other	ADJ
inlawrev-2815	1284	53	states	state	NOUN
inlawrev-2815	1284	54	.	.	PUNCT
inlawrev-2815	1285	1	the	the	DET
inlawrev-2815	1285	2	impact	impact	NOUN
inlawrev-2815	1285	3	of	of	ADP
inlawrev-2815	1285	4	indiana	indiana	PROPN
inlawrev-2815	1285	5	death	death	NOUN
inlawrev-2815	1285	6	taxes	taxis	NOUN
inlawrev-2815	1285	7	may	may	AUX
inlawrev-2815	1285	8	be	be	AUX
inlawrev-2815	1285	9	a	a	DET
inlawrev-2815	1285	10	component	component	NOUN
inlawrev-2815	1285	11	in	in	ADP
inlawrev-2815	1285	12	estate	estate	NOUN
inlawrev-2815	1285	13	planning	planning	NOUN
inlawrev-2815	1285	14	,	,	PUNCT
inlawrev-2815	1285	15	including	include	VERB
inlawrev-2815	1285	16	the	the	DET
inlawrev-2815	1285	17	selection	selection	NOUN
inlawrev-2815	1285	18	of	of	ADP
inlawrev-2815	1285	19	domicile	domicile	NOUN
inlawrev-2815	1285	20	.	.	PUNCT
inlawrev-2815	1286	1	depending	depend	VERB
inlawrev-2815	1286	2	upon	upon	SCONJ
inlawrev-2815	1286	3	the	the	DET
inlawrev-2815	1286	4	class	class	NOUN
inlawrev-2815	1286	5	of	of	ADP
inlawrev-2815	1286	6	beneficiaries^'*^	beneficiaries^'*^	PROPN
inlawrev-2815	1286	7	and	and	CCONJ
inlawrev-2815	1286	8	the	the	DET
inlawrev-2815	1286	9	proportion	proportion	NOUN
inlawrev-2815	1286	10	and	and	CCONJ
inlawrev-2815	1286	11	type	type	NOUN
inlawrev-2815	1286	12	of	of	ADP
inlawrev-2815	1286	13	assets	asset	NOUN
inlawrev-2815	1286	14	located	locate	VERB
inlawrev-2815	1286	15	outside	outside	ADP
inlawrev-2815	1286	16	of	of	ADP
inlawrev-2815	1286	17	indiana	indiana	PROPN
inlawrev-2815	1286	18	,	,	PUNCT
inlawrev-2815	1286	19	indiana	indiana	PROPN
inlawrev-2815	1286	20	residents	resident	NOUN
inlawrev-2815	1286	21	could	could	AUX
inlawrev-2815	1286	22	save	save	VERB
inlawrev-2815	1286	23	substantial	substantial	ADJ
inlawrev-2815	1286	24	death	death	NOUN
inlawrev-2815	1286	25	taxes	taxis	NOUN
inlawrev-2815	1286	26	simply	simply	ADV
inlawrev-2815	1286	27	by	by	ADP
inlawrev-2815	1286	28	altering	alter	VERB
inlawrev-2815	1286	29	their	their	PRON
inlawrev-2815	1286	30	domiciles	domicile	NOUN
inlawrev-2815	1286	31	to	to	ADP
inlawrev-2815	1286	32	another	another	DET
inlawrev-2815	1286	33	state	state	NOUN
inlawrev-2815	1286	34	.	.	PUNCT
inlawrev-2815	1287	1	such	such	DET
inlawrev-2815	1287	2	a	a	DET
inlawrev-2815	1287	3	change	change	NOUN
inlawrev-2815	1287	4	in	in	ADP
inlawrev-2815	1287	5	domicile	domicile	NOUN
inlawrev-2815	1287	6	may	may	AUX
inlawrev-2815	1287	7	be	be	AUX
inlawrev-2815	1287	8	costly	costly	ADJ
inlawrev-2815	1287	9	to	to	ADP
inlawrev-2815	1287	10	indiana	indiana	PROPN
inlawrev-2815	1287	11	because	because	SCONJ
inlawrev-2815	1287	12	of	of	ADP
inlawrev-2815	1287	13	lost	lose	VERB
inlawrev-2815	1287	14	income	income	NOUN
inlawrev-2815	1287	15	tax	tax	NOUN
inlawrev-2815	1287	16	revenue	revenue	NOUN
inlawrev-2815	1287	17	,	,	PUNCT
inlawrev-2815	1287	18	but	but	CCONJ
inlawrev-2815	1287	19	it	it	PRON
inlawrev-2815	1287	20	relieves	relieve	VERB
inlawrev-2815	1287	21	the	the	DET
inlawrev-2815	1287	22	expatriate	expatriate	NOUN
inlawrev-2815	1287	23	of	of	ADP
inlawrev-2815	1287	24	the	the	DET
inlawrev-2815	1287	25	inheritance	inheritance	NOUN
inlawrev-2815	1287	26	taxation	taxation	NOUN
inlawrev-2815	1287	27	of	of	ADP
inlawrev-2815	1287	28	his	his	PRON
inlawrev-2815	1287	29	intangible	intangible	ADJ
inlawrev-2815	1287	30	assets	asset	NOUN
inlawrev-2815	1287	31	and	and	CCONJ
inlawrev-2815	1287	32	the	the	DET
inlawrev-2815	1287	33	unapportioned	unapportioned	ADJ
inlawrev-2815	1287	34	pickup	pickup	NOUN
inlawrev-2815	1287	35	tax	tax	NOUN
inlawrev-2815	1287	36	imposed	impose	VERB
inlawrev-2815	1287	37	by	by	ADP
inlawrev-2815	1287	38	indiana	indiana	PROPN
inlawrev-2815	1287	39	on	on	ADP
inlawrev-2815	1287	40	its	its	PRON
inlawrev-2815	1287	41	residents	resident	NOUN
inlawrev-2815	1287	42	.	.	PUNCT
inlawrev-2815	1288	1	for	for	ADP
inlawrev-2815	1288	2	mr	mr	PROPN
inlawrev-2815	1288	3	.	.	PROPN
inlawrev-2815	1288	4	pearson	pearson	PROPN
inlawrev-2815	1288	5	,	,	PUNCT
inlawrev-2815	1288	6	the	the	DET
inlawrev-2815	1288	7	cost	cost	NOUN
inlawrev-2815	1288	8	was	be	AUX
inlawrev-2815	1288	9	only	only	ADV
inlawrev-2815	1288	10	$	$	SYM
inlawrev-2815	1288	11	1,311.81	1,311.81	NUM
inlawrev-2815	1288	12	;	;	PUNCT
inlawrev-2815	1288	13	for	for	ADP
inlawrev-2815	1288	14	many	many	ADJ
inlawrev-2815	1288	15	other	other	ADJ
inlawrev-2815	1288	16	persons	person	NOUN
inlawrev-2815	1288	17	the	the	DET
inlawrev-2815	1288	18	cost	cost	NOUN
inlawrev-2815	1288	19	may	may	AUX
inlawrev-2815	1288	20	prove	prove	VERB
inlawrev-2815	1288	21	to	to	PART
inlawrev-2815	1288	22	be	be	AUX
inlawrev-2815	1288	23	substantially	substantially	ADV
inlawrev-2815	1288	24	greater	great	ADJ
inlawrev-2815	1288	25	.	.	PUNCT
inlawrev-2815	1289	1	240	240	NUM
inlawrev-2815	1289	2	.	.	X
inlawrev-2815	1290	1	498	498	NUM
inlawrev-2815	1290	2	n.e.2d	n.e.2d	NOUN
inlawrev-2815	1290	3	990	990	NUM
inlawrev-2815	1290	4	,	,	PUNCT
inlawrev-2815	1290	5	994	994	NUM
inlawrev-2815	1290	6	(	(	PUNCT
inlawrev-2815	1290	7	ind	ind	NOUN
inlawrev-2815	1290	8	.	.	PUNCT
inlawrev-2815	1291	1	ct	ct	PROPN
inlawrev-2815	1291	2	.	.	PUNCT
inlawrev-2815	1292	1	app	app	PROPN
inlawrev-2815	1292	2	.	.	PROPN
inlawrev-2815	1292	3	1986	1986	NUM
inlawrev-2815	1292	4	)	)	PUNCT
inlawrev-2815	1292	5	,	,	PUNCT
inlawrev-2815	1292	6	adopted	adopt	VERB
inlawrev-2815	1292	7	and	and	CCONJ
inlawrev-2815	1292	8	aff'd	aff'd	NOUN
inlawrev-2815	1292	9	,	,	PUNCT
inlawrev-2815	1292	10	521	521	NUM
inlawrev-2815	1292	11	n.e.2d	n.e.2d	NOUN
inlawrev-2815	1292	12	350	350	NUM
inlawrev-2815	1292	13	(	(	PUNCT
inlawrev-2815	1292	14	ind	ind	NOUN
inlawrev-2815	1292	15	.	.	PUNCT
inlawrev-2815	1292	16	1988	1988	NUM
inlawrev-2815	1292	17	)	)	PUNCT
inlawrev-2815	1293	1	(	(	PUNCT
inlawrev-2815	1293	2	citation	citation	NOUN
inlawrev-2815	1293	3	omitted	omit	VERB
inlawrev-2815	1293	4	)	)	PUNCT
inlawrev-2815	1293	5	.	.	PUNCT
inlawrev-2815	1294	1	241	241	X
inlawrev-2815	1294	2	.	.	PUNCT
inlawrev-2815	1295	1	there	there	PRON
inlawrev-2815	1295	2	is	be	VERB
inlawrev-2815	1295	3	no	no	DET
inlawrev-2815	1295	4	federal	federal	ADJ
inlawrev-2815	1295	5	estate	estate	NOUN
inlawrev-2815	1295	6	tax	tax	NOUN
inlawrev-2815	1295	7	assessed	assess	VERB
inlawrev-2815	1295	8	upon	upon	SCONJ
inlawrev-2815	1295	9	transfers	transfer	NOUN
inlawrev-2815	1295	10	to	to	ADP
inlawrev-2815	1295	11	a	a	DET
inlawrev-2815	1295	12	person	person	NOUN
inlawrev-2815	1295	13	's	's	PART
inlawrev-2815	1295	14	spouse	spouse	NOUN
inlawrev-2815	1295	15	.	.	PUNCT
inlawrev-2815	1296	1	i	i	PRON
inlawrev-2815	1296	2	,	,	PUNCT
inlawrev-2815	1296	3	r.	r.	PROPN
inlawrev-2815	1296	4	c.	c.	PROPN
inlawrev-2815	1296	5	§	§	PROPN
inlawrev-2815	1296	6	2056	2056	NUM
inlawrev-2815	1296	7	(	(	PUNCT
inlawrev-2815	1296	8	1986	1986	NUM
inlawrev-2815	1296	9	)	)	PUNCT
inlawrev-2815	1296	10	.	.	PUNCT
inlawrev-2815	1297	1	such	such	ADJ
inlawrev-2815	1297	2	transfers	transfer	NOUN
inlawrev-2815	1297	3	are	be	AUX
inlawrev-2815	1297	4	also	also	ADV
inlawrev-2815	1297	5	exempt	exempt	ADJ
inlawrev-2815	1297	6	from	from	ADP
inlawrev-2815	1297	7	indiana	indiana	PROPN
inlawrev-2815	1297	8	's	's	PART
inlawrev-2815	1297	9	inheritance	inheritance	NOUN
inlawrev-2815	1297	10	tax	tax	NOUN
inlawrev-2815	1297	11	.	.	PUNCT
inlawrev-2815	1298	1	ind	ind	PROPN
inlawrev-2815	1298	2	.	.	PUNCT
inlawrev-2815	1299	1	code	code	PROPN
inlawrev-2815	1299	2	§	§	PROPN
inlawrev-2815	1299	3	6	6	NUM
inlawrev-2815	1299	4	-	-	SYM
inlawrev-2815	1299	5	4.1	4.1	NUM
inlawrev-2815	1299	6	-	-	PUNCT
inlawrev-2815	1299	7	3	3	NUM
inlawrev-2815	1299	8	-	-	SYM
inlawrev-2815	1299	9	7	7	NUM
inlawrev-2815	1299	10	(	(	PUNCT
inlawrev-2815	1299	11	1988	1988	NUM
inlawrev-2815	1299	12	)	)	PUNCT
inlawrev-2815	1299	13	.	.	PUNCT
inlawrev-2815	1300	1	the	the	DET
inlawrev-2815	1300	2	policy	policy	NOUN
inlawrev-2815	1300	3	problem	problem	NOUN
inlawrev-2815	1300	4	raised	raise	VERB
inlawrev-2815	1300	5	by	by	ADP
inlawrev-2815	1300	6	the	the	DET
inlawrev-2815	1300	7	indiana	indiana	PROPN
inlawrev-2815	1300	8	estate	estate	PROPN
inlawrev-2815	1300	9	tax	tax	NOUN
inlawrev-2815	1300	10	typically	typically	ADV
inlawrev-2815	1300	11	arises	arise	VERB
inlawrev-2815	1300	12	upon	upon	SCONJ
inlawrev-2815	1300	13	the	the	DET
inlawrev-2815	1300	14	death	death	NOUN
inlawrev-2815	1300	15	of	of	ADP
inlawrev-2815	1300	16	a	a	DET
inlawrev-2815	1300	17	widow	widow	NOUN
inlawrev-2815	1300	18	or	or	CCONJ
inlawrev-2815	1300	19	widower	widower	NOUN
inlawrev-2815	1300	20	.	.	PUNCT