id	sid	tid	token	lemma	pos
inlawrev-28371	1	1	recent	recent	ADJ
inlawrev-28371	1	2	developments	development	NOUN
inlawrev-28371	1	3	in	in	ADP
inlawrev-28371	1	4	indiana	indiana	PROPN
inlawrev-28371	1	5	tax	tax	PROPN
inlawrev-28371	1	6	law	law	NOUN
inlawrev-28371	1	7	:	:	PUNCT
inlawrev-28371	1	8	survey	survey	VERB
inlawrev-28371	1	9	2023	2023	NUM
inlawrev-28371	1	10	recent	recent	ADJ
inlawrev-28371	1	11	developments	development	NOUN
inlawrev-28371	1	12	in	in	ADP
inlawrev-28371	1	13	indiana	indiana	PROPN
inlawrev-28371	1	14	tax	tax	PROPN
inlawrev-28371	1	15	law	law	NOUN
inlawrev-28371	1	16	:	:	PUNCT
inlawrev-28371	1	17	survey	survey	NOUN
inlawrev-28371	1	18	2023	2023	NUM
inlawrev-28371	1	19	andrew	andrew	PROPN
inlawrev-28371	1	20	w.	w.	PROPN
inlawrev-28371	1	21	swain	swain	PROPN
inlawrev-28371	1	22	*	*	PROPN
inlawrev-28371	1	23	introduction	introduction	NOUN
inlawrev-28371	1	24	this	this	DET
inlawrev-28371	1	25	article	article	NOUN
inlawrev-28371	1	26	surveys	survey	VERB
inlawrev-28371	1	27	the	the	DET
inlawrev-28371	1	28	tax	tax	NOUN
inlawrev-28371	1	29	decisions	decision	NOUN
inlawrev-28371	1	30	issued	issue	VERB
inlawrev-28371	1	31	by	by	ADP
inlawrev-28371	1	32	the	the	DET
inlawrev-28371	1	33	indiana	indiana	PROPN
inlawrev-28371	1	34	supreme	supreme	PROPN
inlawrev-28371	1	35	court	court	PROPN
inlawrev-28371	1	36	(	(	PUNCT
inlawrev-28371	1	37	supreme	supreme	PROPN
inlawrev-28371	1	38	court	court	PROPN
inlawrev-28371	1	39	)	)	PUNCT
inlawrev-28371	1	40	and	and	CCONJ
inlawrev-28371	1	41	the	the	DET
inlawrev-28371	1	42	indiana	indiana	PROPN
inlawrev-28371	1	43	tax	tax	PROPN
inlawrev-28371	1	44	court	court	NOUN
inlawrev-28371	1	45	(	(	PUNCT
inlawrev-28371	1	46	tax	tax	NOUN
inlawrev-28371	1	47	court	court	NOUN
inlawrev-28371	1	48	)	)	PUNCT
inlawrev-28371	1	49	from	from	ADP
inlawrev-28371	1	50	november	november	PROPN
inlawrev-28371	1	51	1	1	NUM
inlawrev-28371	1	52	,	,	PUNCT
inlawrev-28371	1	53	2022	2022	NUM
inlawrev-28371	1	54	to	to	ADP
inlawrev-28371	1	55	december	december	PROPN
inlawrev-28371	1	56	1	1	NUM
inlawrev-28371	1	57	,	,	PUNCT
inlawrev-28371	1	58	2023	2023	NUM
inlawrev-28371	1	59	.	.	PUNCT
inlawrev-28371	2	1	during	during	ADP
inlawrev-28371	2	2	this	this	DET
inlawrev-28371	2	3	period	period	NOUN
inlawrev-28371	2	4	,	,	PUNCT
inlawrev-28371	2	5	the	the	DET
inlawrev-28371	2	6	tax	tax	NOUN
inlawrev-28371	2	7	court	court	NOUN
inlawrev-28371	2	8	issued	issue	VERB
inlawrev-28371	2	9	five	five	NUM
inlawrev-28371	2	10	published	publish	VERB
inlawrev-28371	2	11	opinions	opinion	NOUN
inlawrev-28371	2	12	—	—	PUNCT
inlawrev-28371	2	13	four	four	NUM
inlawrev-28371	2	14	concerning	concern	VERB
inlawrev-28371	2	15	real	real	ADJ
inlawrev-28371	2	16	property	property	NOUN
inlawrev-28371	2	17	tax	tax	NOUN
inlawrev-28371	2	18	and	and	CCONJ
inlawrev-28371	2	19	one	one	NUM
inlawrev-28371	2	20	concerning	concern	VERB
inlawrev-28371	2	21	sales	sale	NOUN
inlawrev-28371	2	22	tax	tax	NOUN
inlawrev-28371	2	23	.	.	PUNCT
inlawrev-28371	3	1	1	1	NUM
inlawrev-28371	3	2	the	the	DET
inlawrev-28371	3	3	supreme	supreme	PROPN
inlawrev-28371	3	4	court	court	PROPN
inlawrev-28371	3	5	did	do	AUX
inlawrev-28371	3	6	not	not	PART
inlawrev-28371	3	7	issue	issue	VERB
inlawrev-28371	3	8	any	any	DET
inlawrev-28371	3	9	tax	tax	NOUN
inlawrev-28371	3	10	-	-	PUNCT
inlawrev-28371	3	11	related	relate	VERB
inlawrev-28371	3	12	opinions	opinion	NOUN
inlawrev-28371	3	13	during	during	ADP
inlawrev-28371	3	14	this	this	DET
inlawrev-28371	3	15	period	period	NOUN
inlawrev-28371	3	16	.	.	PUNCT
inlawrev-28371	4	1	the	the	DET
inlawrev-28371	4	2	article	article	NOUN
inlawrev-28371	4	3	also	also	ADV
inlawrev-28371	4	4	discusses	discuss	VERB
inlawrev-28371	4	5	a	a	DET
inlawrev-28371	4	6	few	few	ADJ
inlawrev-28371	4	7	significant	significant	ADJ
inlawrev-28371	4	8	legislative	legislative	ADJ
inlawrev-28371	4	9	additions	addition	NOUN
inlawrev-28371	4	10	to	to	ADP
inlawrev-28371	4	11	indiana	indiana	PROPN
inlawrev-28371	4	12	’s	’s	PART
inlawrev-28371	4	13	tax	tax	PROPN
inlawrev-28371	4	14	code	code	NOUN
inlawrev-28371	4	15	and	and	CCONJ
inlawrev-28371	4	16	an	an	DET
inlawrev-28371	4	17	important	important	ADJ
inlawrev-28371	4	18	change	change	NOUN
inlawrev-28371	4	19	to	to	ADP
inlawrev-28371	4	20	the	the	DET
inlawrev-28371	4	21	tax	tax	NOUN
inlawrev-28371	4	22	court	court	NOUN
inlawrev-28371	4	23	—	—	PUNCT
inlawrev-28371	4	24	that	that	ADV
inlawrev-28371	4	25	is	is	ADV
inlawrev-28371	4	26	,	,	PUNCT
inlawrev-28371	4	27	a	a	DET
inlawrev-28371	4	28	new	new	ADJ
inlawrev-28371	4	29	judge	judge	NOUN
inlawrev-28371	4	30	.	.	PUNCT
inlawrev-28371	5	1	i.	i.	PROPN
inlawrev-28371	5	2	indiana	indiana	PROPN
inlawrev-28371	5	3	tax	tax	PROPN
inlawrev-28371	5	4	court	court	NOUN
inlawrev-28371	5	5	decisions	decision	NOUN
inlawrev-28371	5	6	a.	a.	NOUN
inlawrev-28371	5	7	real	real	ADJ
inlawrev-28371	5	8	property	property	NOUN
inlawrev-28371	5	9	tax	tax	NOUN
inlawrev-28371	5	10	1	1	NUM
inlawrev-28371	5	11	.	.	PUNCT
inlawrev-28371	5	12	gold	gold	NOUN
inlawrev-28371	5	13	coast	coast	PROPN
inlawrev-28371	5	14	rand	rand	PROPN
inlawrev-28371	5	15	development	development	PROPN
inlawrev-28371	5	16	corp	corp	PROPN
inlawrev-28371	5	17	.	.	PROPN
inlawrev-28371	5	18	v.	v.	PROPN
inlawrev-28371	5	19	lake	lake	PROPN
inlawrev-28371	5	20	county	county	PROPN
inlawrev-28371	5	21	assessor	assessor	NOUN
inlawrev-28371	5	22	.	.	PUNCT
inlawrev-28371	6	1	2	2	NUM
inlawrev-28371	6	2	—	—	PUNCT
inlawrev-28371	6	3	the	the	DET
inlawrev-28371	6	4	issue	issue	NOUN
inlawrev-28371	6	5	before	before	SCONJ
inlawrev-28371	6	6	the	the	DET
inlawrev-28371	6	7	tax	tax	NOUN
inlawrev-28371	6	8	court	court	NOUN
inlawrev-28371	6	9	was	be	AUX
inlawrev-28371	6	10	whether	whether	SCONJ
inlawrev-28371	6	11	the	the	DET
inlawrev-28371	6	12	indiana	indiana	PROPN
inlawrev-28371	6	13	board	board	PROPN
inlawrev-28371	6	14	of	of	ADP
inlawrev-28371	6	15	tax	tax	NOUN
inlawrev-28371	6	16	review	review	NOUN
inlawrev-28371	6	17	(	(	PUNCT
inlawrev-28371	6	18	the	the	DET
inlawrev-28371	6	19	“	"	PUNCT
inlawrev-28371	6	20	ibtr	ibtr	ADJ
inlawrev-28371	6	21	”	"	PUNCT
inlawrev-28371	6	22	)	)	PUNCT
inlawrev-28371	6	23	properly	properly	ADV
inlawrev-28371	6	24	upheld	uphold	VERB
inlawrev-28371	6	25	the	the	DET
inlawrev-28371	6	26	2017	2017	NUM
inlawrev-28371	6	27	tax	tax	NOUN
inlawrev-28371	6	28	assessments	assessment	NOUN
inlawrev-28371	6	29	of	of	ADP
inlawrev-28371	6	30	five	five	NUM
inlawrev-28371	6	31	residential	residential	ADJ
inlawrev-28371	6	32	properties	property	NOUN
inlawrev-28371	6	33	.	.	PUNCT
inlawrev-28371	7	1	gold	gold	NOUN
inlawrev-28371	7	2	coast	coast	PROPN
inlawrev-28371	7	3	rand	rand	PROPN
inlawrev-28371	7	4	development	development	PROPN
inlawrev-28371	7	5	corp	corp	PROPN
inlawrev-28371	7	6	.	.	PROPN
inlawrev-28371	7	7	(	(	PUNCT
inlawrev-28371	7	8	“	"	PUNCT
inlawrev-28371	7	9	gold	gold	ADJ
inlawrev-28371	7	10	coast	coast	NOUN
inlawrev-28371	7	11	”	"	PUNCT
inlawrev-28371	7	12	)	)	PUNCT
inlawrev-28371	7	13	owned	own	VERB
inlawrev-28371	7	14	five	five	NUM
inlawrev-28371	7	15	vacant	vacant	ADJ
inlawrev-28371	7	16	residential	residential	ADJ
inlawrev-28371	7	17	properties	property	NOUN
inlawrev-28371	7	18	in	in	ADP
inlawrev-28371	7	19	gary	gary	PROPN
inlawrev-28371	7	20	,	,	PUNCT
inlawrev-28371	7	21	indiana	indiana	PROPN
inlawrev-28371	7	22	,	,	PUNCT
inlawrev-28371	7	23	located	locate	VERB
inlawrev-28371	7	24	in	in	ADP
inlawrev-28371	7	25	calumet	calumet	PROPN
inlawrev-28371	7	26	township	township	PROPN
inlawrev-28371	7	27	,	,	PUNCT
inlawrev-28371	7	28	lake	lake	PROPN
inlawrev-28371	7	29	county.3	county.3	PROPN
inlawrev-28371	7	30	gold	gold	PROPN
inlawrev-28371	7	31	coast	coast	NOUN
inlawrev-28371	7	32	challenged	challenge	VERB
inlawrev-28371	7	33	the	the	DET
inlawrev-28371	7	34	2017	2017	NUM
inlawrev-28371	7	35	property	property	NOUN
inlawrev-28371	7	36	tax	tax	NOUN
inlawrev-28371	7	37	assessments	assessment	NOUN
inlawrev-28371	7	38	of	of	ADP
inlawrev-28371	7	39	those	those	DET
inlawrev-28371	7	40	five	five	NUM
inlawrev-28371	7	41	properties	property	NOUN
inlawrev-28371	7	42	before	before	ADP
inlawrev-28371	7	43	the	the	DET
inlawrev-28371	7	44	lake	lake	PROPN
inlawrev-28371	7	45	county	county	PROPN
inlawrev-28371	7	46	property	property	NOUN
inlawrev-28371	7	47	tax	tax	NOUN
inlawrev-28371	7	48	assessment	assessment	NOUN
inlawrev-28371	7	49	board	board	PROPN
inlawrev-28371	7	50	of	of	ADP
inlawrev-28371	7	51	appeals	appeals	PROPN
inlawrev-28371	7	52	(	(	PUNCT
inlawrev-28371	7	53	the	the	DET
inlawrev-28371	7	54	“	"	PUNCT
inlawrev-28371	7	55	ptaboa	ptaboa	NOUN
inlawrev-28371	7	56	”	"	PUNCT
inlawrev-28371	7	57	)	)	PUNCT
inlawrev-28371	7	58	,	,	PUNCT
inlawrev-28371	7	59	asserting	assert	VERB
inlawrev-28371	7	60	that	that	SCONJ
inlawrev-28371	7	61	they	they	PRON
inlawrev-28371	7	62	exceeded	exceed	VERB
inlawrev-28371	7	63	the	the	DET
inlawrev-28371	7	64	valuation	valuation	NOUN
inlawrev-28371	7	65	specified	specify	VERB
inlawrev-28371	7	66	in	in	ADP
inlawrev-28371	7	67	a	a	DET
inlawrev-28371	7	68	2012	2012	NUM
inlawrev-28371	7	69	settlement	settlement	NOUN
inlawrev-28371	7	70	agreement.4	agreement.4	PRON
inlawrev-28371	7	71	settlement	settlement	NOUN
inlawrev-28371	7	72	agreements	agreement	NOUN
inlawrev-28371	7	73	are	be	AUX
inlawrev-28371	7	74	common	common	ADJ
inlawrev-28371	7	75	in	in	ADP
inlawrev-28371	7	76	all	all	DET
inlawrev-28371	7	77	types	type	NOUN
inlawrev-28371	7	78	of	of	ADP
inlawrev-28371	7	79	litigation	litigation	NOUN
inlawrev-28371	7	80	including	include	VERB
inlawrev-28371	7	81	property	property	NOUN
inlawrev-28371	7	82	tax	tax	NOUN
inlawrev-28371	7	83	appeals	appeal	NOUN
inlawrev-28371	7	84	.	.	PUNCT
inlawrev-28371	8	1	county	county	NOUN
inlawrev-28371	8	2	assessors	assessor	NOUN
inlawrev-28371	8	3	and	and	CCONJ
inlawrev-28371	8	4	taxpayers	taxpayer	NOUN
inlawrev-28371	8	5	commonly	commonly	ADV
inlawrev-28371	8	6	resolve	resolve	VERB
inlawrev-28371	8	7	property	property	NOUN
inlawrev-28371	8	8	tax	tax	NOUN
inlawrev-28371	8	9	disputes	dispute	NOUN
inlawrev-28371	8	10	via	via	ADP
inlawrev-28371	8	11	settlement	settlement	NOUN
inlawrev-28371	8	12	agreements	agreement	NOUN
inlawrev-28371	8	13	in	in	ADP
inlawrev-28371	8	14	which	which	PRON
inlawrev-28371	8	15	the	the	DET
inlawrev-28371	8	16	parties	party	NOUN
inlawrev-28371	8	17	stipulate	stipulate	VERB
inlawrev-28371	8	18	a	a	DET
inlawrev-28371	8	19	property	property	NOUN
inlawrev-28371	8	20	’s	’s	PART
inlawrev-28371	8	21	contested	contest	VERB
inlawrev-28371	8	22	value	value	NOUN
inlawrev-28371	8	23	for	for	ADP
inlawrev-28371	8	24	the	the	DET
inlawrev-28371	8	25	tax	tax	NOUN
inlawrev-28371	8	26	years	year	NOUN
inlawrev-28371	8	27	at	at	ADP
inlawrev-28371	8	28	issue	issue	NOUN
inlawrev-28371	8	29	.	.	PUNCT
inlawrev-28371	9	1	the	the	DET
inlawrev-28371	9	2	ptaboa	ptaboa	NOUN
inlawrev-28371	9	3	held	hold	VERB
inlawrev-28371	9	4	that	that	SCONJ
inlawrev-28371	9	5	gold	gold	NOUN
inlawrev-28371	9	6	coast	coast	NOUN
inlawrev-28371	9	7	had	have	AUX
inlawrev-28371	9	8	failed	fail	VERB
inlawrev-28371	9	9	to	to	PART
inlawrev-28371	9	10	submit	submit	VERB
inlawrev-28371	9	11	sufficient	sufficient	ADJ
inlawrev-28371	9	12	evidence	evidence	NOUN
inlawrev-28371	9	13	justifying	justify	VERB
inlawrev-28371	9	14	any	any	DET
inlawrev-28371	9	15	change	change	NOUN
inlawrev-28371	9	16	to	to	ADP
inlawrev-28371	9	17	the	the	DET
inlawrev-28371	9	18	five	five	NUM
inlawrev-28371	9	19	assessments	assessment	NOUN
inlawrev-28371	9	20	issued	issue	VERB
inlawrev-28371	9	21	by	by	ADP
inlawrev-28371	9	22	the	the	DET
inlawrev-28371	9	23	lake	lake	PROPN
inlawrev-28371	9	24	county	county	PROPN
inlawrev-28371	9	25	assessor	assessor	NOUN
inlawrev-28371	9	26	(	(	PUNCT
inlawrev-28371	9	27	the	the	DET
inlawrev-28371	9	28	“	"	PUNCT
inlawrev-28371	9	29	assessor”).5	assessor”).5	X
inlawrev-28371	9	30	gold	gold	PROPN
inlawrev-28371	9	31	coast	coast	NOUN
inlawrev-28371	9	32	challenged	challenge	VERB
inlawrev-28371	9	33	this	this	DET
inlawrev-28371	9	34	decision	decision	NOUN
inlawrev-28371	9	35	to	to	ADP
inlawrev-28371	9	36	the	the	DET
inlawrev-28371	9	37	ibtr	ibtr	ADJ
inlawrev-28371	9	38	pursuant	pursuant	NOUN
inlawrev-28371	9	39	to	to	ADP
inlawrev-28371	9	40	its	its	PRON
inlawrev-28371	9	41	small	small	ADJ
inlawrev-28371	9	42	claims	claim	NOUN
inlawrev-28371	9	43	procedures.6	procedures.6	PROPN
inlawrev-28371	9	44	—	—	PUNCT
inlawrev-28371	9	45	—	—	PUNCT
inlawrev-28371	9	46	—	—	PUNCT
inlawrev-28371	9	47	—	—	PUNCT
inlawrev-28371	9	48	—	—	PUNCT
inlawrev-28371	9	49	—	—	PUNCT
inlawrev-28371	9	50	—	—	PUNCT
inlawrev-28371	9	51	—	—	PUNCT
inlawrev-28371	9	52	—	—	PUNCT
inlawrev-28371	9	53	—	—	PUNCT
inlawrev-28371	9	54	—	—	PUNCT
inlawrev-28371	9	55	—	—	PUNCT
inlawrev-28371	9	56	—	—	PUNCT
inlawrev-28371	9	57	—	—	PUNCT
inlawrev-28371	9	58	—	—	PUNCT
inlawrev-28371	9	59	—	—	PUNCT
inlawrev-28371	9	60	—	—	PUNCT
inlawrev-28371	9	61	—	—	PUNCT
inlawrev-28371	9	62	—	—	PUNCT
inlawrev-28371	9	63	—	—	PUNCT
inlawrev-28371	9	64	—	—	PUNCT
inlawrev-28371	9	65	—	—	PUNCT
inlawrev-28371	9	66	—	—	PUNCT
inlawrev-28371	9	67	—	—	PUNCT
inlawrev-28371	9	68	—	—	PUNCT
inlawrev-28371	9	69	—	—	PUNCT
inlawrev-28371	9	70	—	—	PUNCT
inlawrev-28371	9	71	—	—	PUNCT
inlawrev-28371	9	72	—	—	PUNCT
inlawrev-28371	9	73	*	*	PUNCT
inlawrev-28371	9	74	assistant	assistant	NOUN
inlawrev-28371	9	75	professor	professor	NOUN
inlawrev-28371	9	76	of	of	ADP
inlawrev-28371	9	77	business	business	NOUN
inlawrev-28371	9	78	law	law	NOUN
inlawrev-28371	9	79	and	and	CCONJ
inlawrev-28371	9	80	ethics	ethic	NOUN
inlawrev-28371	9	81	,	,	PUNCT
inlawrev-28371	9	82	indiana	indiana	PROPN
inlawrev-28371	9	83	university	university	PROPN
inlawrev-28371	9	84	south	south	PROPN
inlawrev-28371	9	85	bend	bend	PROPN
inlawrev-28371	9	86	judd	judd	PROPN
inlawrev-28371	9	87	leighton	leighton	PROPN
inlawrev-28371	9	88	school	school	PROPN
inlawrev-28371	9	89	of	of	ADP
inlawrev-28371	9	90	business	business	NOUN
inlawrev-28371	9	91	&	&	CCONJ
inlawrev-28371	9	92	economics	economic	NOUN
inlawrev-28371	9	93	.	.	PUNCT
inlawrev-28371	10	1	ll.m	ll.m	PROPN
inlawrev-28371	10	2	.	.	PROPN
inlawrev-28371	10	3	,	,	PUNCT
inlawrev-28371	10	4	1998	1998	NUM
inlawrev-28371	10	5	,	,	PUNCT
inlawrev-28371	10	6	university	university	PROPN
inlawrev-28371	10	7	of	of	ADP
inlawrev-28371	10	8	denver	denver	PROPN
inlawrev-28371	10	9	sturm	sturm	PROPN
inlawrev-28371	10	10	college	college	PROPN
inlawrev-28371	10	11	of	of	ADP
inlawrev-28371	10	12	law	law	PROPN
inlawrev-28371	10	13	and	and	CCONJ
inlawrev-28371	10	14	daniels	daniels	PROPN
inlawrev-28371	10	15	school	school	PROPN
inlawrev-28371	10	16	of	of	ADP
inlawrev-28371	10	17	business	business	NOUN
inlawrev-28371	10	18	—	—	PUNCT
inlawrev-28371	10	19	graduate	graduate	NOUN
inlawrev-28371	10	20	tax	tax	NOUN
inlawrev-28371	10	21	program	program	NOUN
inlawrev-28371	10	22	;	;	PUNCT
inlawrev-28371	10	23	j.d	j.d	PROPN
inlawrev-28371	10	24	.	.	PROPN
inlawrev-28371	10	25	,	,	PUNCT
inlawrev-28371	10	26	1988	1988	NUM
inlawrev-28371	10	27	,	,	PUNCT
inlawrev-28371	10	28	indiana	indiana	PROPN
inlawrev-28371	10	29	university	university	PROPN
inlawrev-28371	10	30	maurer	maurer	PROPN
inlawrev-28371	10	31	school	school	PROPN
inlawrev-28371	10	32	of	of	ADP
inlawrev-28371	10	33	law	law	NOUN
inlawrev-28371	10	34	;	;	PUNCT
inlawrev-28371	10	35	b.a	b.a	PROPN
inlawrev-28371	10	36	.	.	PROPN
inlawrev-28371	10	37	,	,	PUNCT
inlawrev-28371	10	38	1985	1985	NUM
inlawrev-28371	10	39	,	,	PUNCT
inlawrev-28371	10	40	indiana	indiana	PROPN
inlawrev-28371	10	41	university	university	PROPN
inlawrev-28371	10	42	bloomington	bloomington	PROPN
inlawrev-28371	10	43	.	.	PUNCT
inlawrev-28371	11	1	1	1	X
inlawrev-28371	11	2	.	.	X
inlawrev-28371	11	3	see	see	VERB
inlawrev-28371	11	4	indiana	indiana	PROPN
inlawrev-28371	11	5	appellate	appellate	PROPN
inlawrev-28371	11	6	decisions	decision	NOUN
inlawrev-28371	11	7	—	—	PUNCT
inlawrev-28371	11	8	tax	tax	NOUN
inlawrev-28371	11	9	court	court	NOUN
inlawrev-28371	11	10	,	,	PUNCT
inlawrev-28371	11	11	https://public.courts.in.gov/decisions?c=	https://public.courts.in.gov/decisions?c=	NOUN
inlawrev-28371	11	12	9550	9550	NUM
inlawrev-28371	11	13	[	[	X
inlawrev-28371	11	14	https://perma.cc/3u27-gyu9	https://perma.cc/3u27-gyu9	X
inlawrev-28371	11	15	]	]	X
inlawrev-28371	11	16	(	(	PUNCT
inlawrev-28371	11	17	last	last	ADV
inlawrev-28371	11	18	visited	visit	VERB
inlawrev-28371	11	19	dec	dec	PROPN
inlawrev-28371	11	20	.	.	PROPN
inlawrev-28371	11	21	1	1	NUM
inlawrev-28371	11	22	,	,	PUNCT
inlawrev-28371	11	23	2023	2023	NUM
inlawrev-28371	11	24	)	)	PUNCT
inlawrev-28371	11	25	.	.	PUNCT
inlawrev-28371	12	1	2	2	NUM
inlawrev-28371	12	2	.	.	SYM
inlawrev-28371	12	3	197	197	NUM
inlawrev-28371	12	4	n.e.3d	n.e.3d	NUM
inlawrev-28371	12	5	1274	1274	NUM
inlawrev-28371	12	6	(	(	PUNCT
inlawrev-28371	12	7	ind	ind	NOUN
inlawrev-28371	12	8	.	.	PUNCT
inlawrev-28371	13	1	t.c	t.c	PROPN
inlawrev-28371	13	2	.	.	PROPN
inlawrev-28371	13	3	2022	2022	NUM
inlawrev-28371	13	4	)	)	PUNCT
inlawrev-28371	13	5	.	.	PUNCT
inlawrev-28371	14	1	3	3	X
inlawrev-28371	14	2	.	.	X
inlawrev-28371	15	1	i	i	PRON
inlawrev-28371	15	2	d.	d.	PROPN
inlawrev-28371	15	3	at	at	ADP
inlawrev-28371	15	4	1275	1275	NUM
inlawrev-28371	15	5	.	.	PUNCT
inlawrev-28371	16	1	4	4	X
inlawrev-28371	16	2	.	.	X
inlawrev-28371	17	1	i	i	PRON
inlawrev-28371	17	2	d.	d.	PROPN
inlawrev-28371	17	3	5	5	NUM
inlawrev-28371	17	4	.	.	PUNCT
inlawrev-28371	18	1	i	i	PRON
inlawrev-28371	18	2	d.	d.	PROPN
inlawrev-28371	18	3	6	6	NUM
inlawrev-28371	18	4	.	.	PUNCT
inlawrev-28371	19	1	i	i	PRON
inlawrev-28371	19	2	d.	d.	PROPN
inlawrev-28371	19	3	at	at	ADP
inlawrev-28371	19	4	1275	1275	NUM
inlawrev-28371	19	5	-	-	SYM
inlawrev-28371	19	6	76	76	NUM
inlawrev-28371	19	7	.	.	PUNCT
inlawrev-28371	20	1	https://perma.cc/3u27-gyu9	https://perma.cc/3u27-gyu9	PROPN
inlawrev-28371	20	2	https://public.courts.in.gov/decisions?c	https://public.courts.in.gov/decisions?c	PROPN
inlawrev-28371	20	3	indiana	indiana	PROPN
inlawrev-28371	20	4	law	law	PROPN
inlawrev-28371	20	5	review	review	NOUN
inlawrev-28371	20	6	[	[	X
inlawrev-28371	20	7	vol	vol	NOUN
inlawrev-28371	20	8	.	.	PUNCT
inlawrev-28371	21	1	57:979	57:979	NUM
inlawrev-28371	21	2	980	980	NUM
inlawrev-28371	21	3	the	the	DET
inlawrev-28371	21	4	ibtr	ibtr	VERB
inlawrev-28371	21	5	conducted	conduct	VERB
inlawrev-28371	21	6	five	five	NUM
inlawrev-28371	21	7	separate	separate	ADJ
inlawrev-28371	21	8	telephonic	telephonic	ADJ
inlawrev-28371	21	9	hearings	hearing	NOUN
inlawrev-28371	21	10	on	on	ADP
inlawrev-28371	21	11	the	the	DET
inlawrev-28371	21	12	appeals.7	appeals.7	PROPN
inlawrev-28371	21	13	gold	gold	NOUN
inlawrev-28371	21	14	coast	coast	NOUN
inlawrev-28371	21	15	criticized	criticize	VERB
inlawrev-28371	21	16	the	the	DET
inlawrev-28371	21	17	telephonic	telephonic	ADJ
inlawrev-28371	21	18	format	format	NOUN
inlawrev-28371	21	19	,	,	PUNCT
inlawrev-28371	21	20	asserting	assert	VERB
inlawrev-28371	21	21	that	that	SCONJ
inlawrev-28371	21	22	it	it	PRON
inlawrev-28371	21	23	prejudiced	prejudice	VERB
inlawrev-28371	21	24	its	its	PRON
inlawrev-28371	21	25	ability	ability	NOUN
inlawrev-28371	21	26	to	to	PART
inlawrev-28371	21	27	properly	properly	ADV
inlawrev-28371	21	28	present	present	VERB
inlawrev-28371	21	29	its	its	PRON
inlawrev-28371	21	30	evidence.8	evidence.8	NOUN
inlawrev-28371	21	31	it	it	PRON
inlawrev-28371	21	32	argued	argue	VERB
inlawrev-28371	21	33	that	that	SCONJ
inlawrev-28371	21	34	the	the	DET
inlawrev-28371	21	35	assessor	assessor	NOUN
inlawrev-28371	21	36	used	use	VERB
inlawrev-28371	21	37	a	a	DET
inlawrev-28371	21	38	“	"	PUNCT
inlawrev-28371	21	39	shoddy	shoddy	ADJ
inlawrev-28371	21	40	”	"	PUNCT
inlawrev-28371	21	41	methodology	methodology	NOUN
inlawrev-28371	21	42	to	to	PART
inlawrev-28371	21	43	calculate	calculate	VERB
inlawrev-28371	21	44	the	the	DET
inlawrev-28371	21	45	neighborhood	neighborhood	NOUN
inlawrev-28371	21	46	base	base	NOUN
inlawrev-28371	21	47	rates	rate	NOUN
inlawrev-28371	21	48	in	in	ADP
inlawrev-28371	21	49	calumet	calumet	NOUN
inlawrev-28371	21	50	township	township	NOUN
inlawrev-28371	21	51	,	,	PUNCT
inlawrev-28371	21	52	which	which	PRON
inlawrev-28371	21	53	served	serve	VERB
inlawrev-28371	21	54	as	as	ADP
inlawrev-28371	21	55	the	the	DET
inlawrev-28371	21	56	basis	basis	NOUN
inlawrev-28371	21	57	for	for	ADP
inlawrev-28371	21	58	the	the	DET
inlawrev-28371	21	59	five	five	NUM
inlawrev-28371	21	60	assessments	assessment	NOUN
inlawrev-28371	21	61	.	.	PUNCT
inlawrev-28371	22	1	9	9	NUM
inlawrev-28371	22	2	gold	gold	NOUN
inlawrev-28371	22	3	coast	coast	NOUN
inlawrev-28371	22	4	asserted	assert	VERB
inlawrev-28371	22	5	that	that	SCONJ
inlawrev-28371	22	6	this	this	DET
inlawrev-28371	22	7	allegedly	allegedly	ADV
inlawrev-28371	22	8	“	"	PUNCT
inlawrev-28371	22	9	shoddy	shoddy	ADJ
inlawrev-28371	22	10	”	"	PUNCT
inlawrev-28371	22	11	methodology	methodology	NOUN
inlawrev-28371	22	12	resulted	result	VERB
inlawrev-28371	22	13	from	from	ADP
inlawrev-28371	22	14	the	the	DET
inlawrev-28371	22	15	assessor	assessor	NOUN
inlawrev-28371	22	16	’s	’s	PART
inlawrev-28371	22	17	failure	failure	NOUN
inlawrev-28371	22	18	to	to	PART
inlawrev-28371	22	19	develop	develop	VERB
inlawrev-28371	22	20	the	the	DET
inlawrev-28371	22	21	base	base	NOUN
inlawrev-28371	22	22	rates	rate	NOUN
inlawrev-28371	22	23	pursuant	pursuant	ADJ
inlawrev-28371	22	24	to	to	ADP
inlawrev-28371	22	25	the	the	DET
inlawrev-28371	22	26	correct	correct	ADJ
inlawrev-28371	22	27	assessment	assessment	NOUN
inlawrev-28371	22	28	laws	law	NOUN
inlawrev-28371	22	29	and	and	CCONJ
inlawrev-28371	22	30	guidelines	guideline	NOUN
inlawrev-28371	22	31	,	,	PUNCT
inlawrev-28371	22	32	thereby	thereby	ADV
inlawrev-28371	22	33	causing	cause	VERB
inlawrev-28371	22	34	the	the	DET
inlawrev-28371	22	35	assessor	assessor	NOUN
inlawrev-28371	22	36	to	to	PART
inlawrev-28371	22	37	produce	produce	VERB
inlawrev-28371	22	38	“	"	PUNCT
inlawrev-28371	22	39	arbitrary	arbitrary	ADJ
inlawrev-28371	22	40	”	"	PUNCT
inlawrev-28371	22	41	assessments	assessment	NOUN
inlawrev-28371	22	42	.	.	PUNCT
inlawrev-28371	23	1	10	10	NUM
inlawrev-28371	23	2	the	the	DET
inlawrev-28371	23	3	assessor	assessor	NOUN
inlawrev-28371	23	4	ignored	ignore	VERB
inlawrev-28371	23	5	assessment	assessment	NOUN
inlawrev-28371	23	6	laws	law	NOUN
inlawrev-28371	23	7	and	and	CCONJ
inlawrev-28371	23	8	guidelines	guideline	NOUN
inlawrev-28371	23	9	,	,	PUNCT
inlawrev-28371	23	10	argued	argue	VERB
inlawrev-28371	23	11	gold	gold	ADJ
inlawrev-28371	23	12	coast	coast	NOUN
inlawrev-28371	23	13	,	,	PUNCT
inlawrev-28371	23	14	because	because	SCONJ
inlawrev-28371	23	15	it	it	PRON
inlawrev-28371	23	16	:	:	PUNCT
inlawrev-28371	23	17	a.	a.	NOUN
inlawrev-28371	23	18	used	use	VERB
inlawrev-28371	23	19	outdated	outdated	ADJ
inlawrev-28371	23	20	neighborhood	neighborhood	NOUN
inlawrev-28371	23	21	boundaries	boundary	NOUN
inlawrev-28371	23	22	and	and	CCONJ
inlawrev-28371	23	23	maps	map	NOUN
inlawrev-28371	23	24	for	for	ADP
inlawrev-28371	23	25	calumet	calumet	NOUN
inlawrev-28371	23	26	township	township	NOUN
inlawrev-28371	23	27	;	;	PUNCT
inlawrev-28371	23	28	b.	b.	PROPN
inlawrev-28371	23	29	used	use	VERB
inlawrev-28371	23	30	“	"	PUNCT
inlawrev-28371	23	31	redundant	redundant	ADJ
inlawrev-28371	23	32	neighborhoods	neighborhood	NOUN
inlawrev-28371	23	33	”	"	PUNCT
inlawrev-28371	23	34	,	,	PUNCT
inlawrev-28371	23	35	most	most	ADV
inlawrev-28371	23	36	unmodified	unmodified	ADJ
inlawrev-28371	23	37	since	since	SCONJ
inlawrev-28371	23	38	2007	2007	NUM
inlawrev-28371	23	39	;	;	PUNCT
inlawrev-28371	23	40	c.	c.	PROPN
inlawrev-28371	23	41	used	use	VERB
inlawrev-28371	23	42	“	"	PUNCT
inlawrev-28371	23	43	‘	'	PUNCT
inlawrev-28371	23	44	representative	representative	ADJ
inlawrev-28371	23	45	parcels	parcel	NOUN
inlawrev-28371	23	46	’	'	PUNCT
inlawrev-28371	23	47	”	"	PUNCT
inlawrev-28371	23	48	to	to	PART
inlawrev-28371	23	49	adjust	adjust	VERB
inlawrev-28371	23	50	2017	2017	NUM
inlawrev-28371	23	51	parcel	parcel	NOUN
inlawrev-28371	23	52	values	value	NOUN
inlawrev-28371	23	53	that	that	PRON
inlawrev-28371	23	54	did	do	AUX
inlawrev-28371	23	55	not	not	PART
inlawrev-28371	23	56	exist	exist	VERB
inlawrev-28371	23	57	in	in	ADP
inlawrev-28371	23	58	2017	2017	NUM
inlawrev-28371	23	59	;	;	PUNCT
inlawrev-28371	23	60	d.	d.	PROPN
inlawrev-28371	23	61	failed	fail	VERB
inlawrev-28371	23	62	to	to	PART
inlawrev-28371	23	63	demonstrate	demonstrate	VERB
inlawrev-28371	23	64	that	that	SCONJ
inlawrev-28371	23	65	the	the	DET
inlawrev-28371	23	66	assessor	assessor	NOUN
inlawrev-28371	23	67	derived	derive	VERB
inlawrev-28371	23	68	the	the	DET
inlawrev-28371	23	69	base	base	NOUN
inlawrev-28371	23	70	rates	rate	NOUN
inlawrev-28371	23	71	from	from	ADP
inlawrev-28371	23	72	“	"	PUNCT
inlawrev-28371	23	73	sales	sale	NOUN
inlawrev-28371	23	74	data	datum	NOUN
inlawrev-28371	23	75	for	for	ADP
inlawrev-28371	23	76	at	at	ADV
inlawrev-28371	23	77	least	least	ADV
inlawrev-28371	23	78	3	3	NUM
inlawrev-28371	23	79	%	%	NOUN
inlawrev-28371	23	80	of	of	ADP
inlawrev-28371	23	81	the	the	DET
inlawrev-28371	23	82	total	total	ADJ
inlawrev-28371	23	83	number	number	NOUN
inlawrev-28371	23	84	of	of	ADP
inlawrev-28371	23	85	parcels	parcel	NOUN
inlawrev-28371	23	86	within	within	ADP
inlawrev-28371	23	87	each	each	DET
inlawrev-28371	23	88	neighborhood	neighborhood	NOUN
inlawrev-28371	23	89	”	"	PUNCT
inlawrev-28371	23	90	;	;	PUNCT
inlawrev-28371	23	91	e.	e.	PROPN
inlawrev-28371	23	92	violated	violate	VERB
inlawrev-28371	23	93	indiana	indiana	PROPN
inlawrev-28371	23	94	code	code	PROPN
inlawrev-28371	23	95	section	section	NOUN
inlawrev-28371	23	96	6	6	NUM
inlawrev-28371	23	97	-	-	SYM
inlawrev-28371	23	98	1.1	1.1	NUM
inlawrev-28371	23	99	-	-	PUNCT
inlawrev-28371	23	100	4	4	NUM
inlawrev-28371	23	101	-	-	SYM
inlawrev-28371	23	102	13.611	13.611	NUM
inlawrev-28371	23	103	when	when	SCONJ
inlawrev-28371	23	104	it	it	PRON
inlawrev-28371	23	105	permitted	permit	VERB
inlawrev-28371	23	106	the	the	DET
inlawrev-28371	23	107	calumet	calumet	NOUN
inlawrev-28371	23	108	township	township	NOUN
inlawrev-28371	23	109	assessor	assessor	NOUN
inlawrev-28371	23	110	to	to	PART
inlawrev-28371	23	111	develop	develop	VERB
inlawrev-28371	23	112	all	all	PRON
inlawrev-28371	23	113	of	of	ADP
inlawrev-28371	23	114	the	the	DET
inlawrev-28371	23	115	base	base	NOUN
inlawrev-28371	23	116	rates	rate	NOUN
inlawrev-28371	23	117	rather	rather	ADV
inlawrev-28371	23	118	than	than	ADP
inlawrev-28371	23	119	doing	do	VERB
inlawrev-28371	23	120	so	so	ADV
inlawrev-28371	23	121	itself	itself	PRON
inlawrev-28371	23	122	;	;	PUNCT
inlawrev-28371	23	123	f.	f.	PROPN
inlawrev-28371	23	124	valued	value	VERB
inlawrev-28371	23	125	certain	certain	ADJ
inlawrev-28371	23	126	parcels	parcel	NOUN
inlawrev-28371	23	127	in	in	ADP
inlawrev-28371	23	128	excess	excess	NOUN
inlawrev-28371	23	129	of	of	ADP
inlawrev-28371	23	130	the	the	DET
inlawrev-28371	23	131	“	"	PUNCT
inlawrev-28371	23	132	20	20	NUM
inlawrev-28371	23	133	%	%	NOUN
inlawrev-28371	23	134	maximum	maximum	ADJ
inlawrev-28371	23	135	allowable	allowable	ADJ
inlawrev-28371	23	136	percentage	percentage	NOUN
inlawrev-28371	23	137	variance	variance	NOUN
inlawrev-28371	23	138	”	"	PUNCT
inlawrev-28371	23	139	;	;	PUNCT
inlawrev-28371	23	140	g.	g.	PROPN
inlawrev-28371	23	141	used	use	VERB
inlawrev-28371	23	142	unchanged	unchanged	ADJ
inlawrev-28371	23	143	base	base	NOUN
inlawrev-28371	23	144	rates	rate	NOUN
inlawrev-28371	23	145	from	from	ADP
inlawrev-28371	23	146	years	year	NOUN
inlawrev-28371	23	147	2007	2007	NUM
inlawrev-28371	23	148	and	and	CCONJ
inlawrev-28371	23	149	2017	2017	NUM
inlawrev-28371	23	150	even	even	ADV
inlawrev-28371	23	151	though	though	SCONJ
inlawrev-28371	23	152	they	they	PRON
inlawrev-28371	23	153	should	should	AUX
inlawrev-28371	23	154	have	have	AUX
inlawrev-28371	23	155	changed	change	VERB
inlawrev-28371	23	156	due	due	ADJ
inlawrev-28371	23	157	to	to	ADP
inlawrev-28371	23	158	mandated	mandate	VERB
inlawrev-28371	23	159	annual	annual	ADJ
inlawrev-28371	23	160	trending;12	trending;12	NOUN
inlawrev-28371	23	161	h.	h.	NOUN
inlawrev-28371	23	162	assessed	assess	VERB
inlawrev-28371	23	163	gold	gold	NOUN
inlawrev-28371	23	164	coast	coast	NOUN
inlawrev-28371	23	165	’s	’s	PART
inlawrev-28371	23	166	five	five	NUM
inlawrev-28371	23	167	properties	property	NOUN
inlawrev-28371	23	168	substantially	substantially	ADV
inlawrev-28371	23	169	higher	high	ADJ
inlawrev-28371	23	170	than	than	ADP
inlawrev-28371	23	171	nearby	nearby	ADJ
inlawrev-28371	23	172	comparable	comparable	ADJ
inlawrev-28371	23	173	properties	property	NOUN
inlawrev-28371	23	174	;	;	PUNCT
inlawrev-28371	23	175	and	and	CCONJ
inlawrev-28371	23	176	i.	i.	PROPN
inlawrev-28371	23	177	used	use	VERB
inlawrev-28371	23	178	adopted	adopt	VERB
inlawrev-28371	23	179	“	"	PUNCT
inlawrev-28371	23	180	large	large	ADJ
inlawrev-28371	23	181	assessment	assessment	NOUN
inlawrev-28371	23	182	fluctuations	fluctuation	NOUN
inlawrev-28371	23	183	between	between	ADP
inlawrev-28371	23	184	2005	2005	NUM
inlawrev-28371	23	185	and	and	CCONJ
inlawrev-28371	23	186	2017	2017	NUM
inlawrev-28371	23	187	”	"	PUNCT
inlawrev-28371	23	188	despite	despite	SCONJ
inlawrev-28371	23	189	the	the	DET
inlawrev-28371	23	190	market	market	NOUN
inlawrev-28371	23	191	’s	’s	PART
inlawrev-28371	23	192	failure	failure	NOUN
inlawrev-28371	23	193	to	to	PART
inlawrev-28371	23	194	improve	improve	VERB
inlawrev-28371	23	195	or	or	CCONJ
inlawrev-28371	23	196	change	change	VERB
inlawrev-28371	23	197	during	during	ADP
inlawrev-28371	23	198	this	this	DET
inlawrev-28371	23	199	period.13	period.13	NOUN
inlawrev-28371	23	200	finally	finally	ADV
inlawrev-28371	23	201	,	,	PUNCT
inlawrev-28371	23	202	gold	gold	NOUN
inlawrev-28371	23	203	coast	coast	NOUN
inlawrev-28371	23	204	argued	argue	VERB
inlawrev-28371	23	205	that	that	SCONJ
inlawrev-28371	23	206	a	a	DET
inlawrev-28371	23	207	2012	2012	NUM
inlawrev-28371	23	208	property	property	NOUN
inlawrev-28371	23	209	tax	tax	NOUN
inlawrev-28371	23	210	settlement	settlement	NOUN
inlawrev-28371	23	211	agreement	agreement	NOUN
inlawrev-28371	23	212	between	between	ADP
inlawrev-28371	23	213	the	the	DET
inlawrev-28371	23	214	parties	party	NOUN
inlawrev-28371	23	215	mandated	mandate	VERB
inlawrev-28371	23	216	that	that	SCONJ
inlawrev-28371	23	217	the	the	DET
inlawrev-28371	23	218	assessor	assessor	NOUN
inlawrev-28371	23	219	value	value	NOUN
inlawrev-28371	23	220	one	one	NUM
inlawrev-28371	23	221	of	of	ADP
inlawrev-28371	23	222	the	the	DET
inlawrev-28371	23	223	five	five	NUM
inlawrev-28371	23	224	properties	property	NOUN
inlawrev-28371	23	225	—	—	PUNCT
inlawrev-28371	23	226	—	—	PUNCT
inlawrev-28371	23	227	—	—	PUNCT
inlawrev-28371	23	228	—	—	PUNCT
inlawrev-28371	23	229	—	—	PUNCT
inlawrev-28371	23	230	—	—	PUNCT
inlawrev-28371	23	231	—	—	PUNCT
inlawrev-28371	23	232	—	—	PUNCT
inlawrev-28371	23	233	—	—	PUNCT
inlawrev-28371	23	234	—	—	PUNCT
inlawrev-28371	23	235	—	—	PUNCT
inlawrev-28371	23	236	—	—	PUNCT
inlawrev-28371	23	237	—	—	PUNCT
inlawrev-28371	23	238	—	—	PUNCT
inlawrev-28371	23	239	—	—	PUNCT
inlawrev-28371	23	240	—	—	PUNCT
inlawrev-28371	23	241	—	—	PUNCT
inlawrev-28371	23	242	—	—	PUNCT
inlawrev-28371	23	243	—	—	PUNCT
inlawrev-28371	23	244	—	—	PUNCT
inlawrev-28371	23	245	—	—	PUNCT
inlawrev-28371	23	246	—	—	PUNCT
inlawrev-28371	23	247	—	—	PUNCT
inlawrev-28371	23	248	—	—	PUNCT
inlawrev-28371	23	249	—	—	PUNCT
inlawrev-28371	23	250	—	—	PUNCT
inlawrev-28371	23	251	—	—	PUNCT
inlawrev-28371	23	252	—	—	PUNCT
inlawrev-28371	23	253	—	—	PUNCT
inlawrev-28371	23	254	7	7	X
inlawrev-28371	23	255	.	.	X
inlawrev-28371	24	1	i	i	PRON
inlawrev-28371	24	2	d.	d.	PROPN
inlawrev-28371	24	3	at	at	ADP
inlawrev-28371	24	4	1276	1276	NUM
inlawrev-28371	24	5	.	.	PUNCT
inlawrev-28371	25	1	8	8	X
inlawrev-28371	25	2	.	.	PUNCT
inlawrev-28371	26	1	i	i	PRON
inlawrev-28371	26	2	d.	d.	PROPN
inlawrev-28371	26	3	9	9	NUM
inlawrev-28371	26	4	.	.	PUNCT
inlawrev-28371	27	1	i	i	PRON
inlawrev-28371	27	2	d.	d.	PROPN
inlawrev-28371	27	3	10	10	NUM
inlawrev-28371	27	4	.	.	PUNCT
inlawrev-28371	28	1	i	i	PRON
inlawrev-28371	28	2	d.	d.	PROPN
inlawrev-28371	28	3	11	11	NUM
inlawrev-28371	28	4	.	.	PUNCT
inlawrev-28371	29	1	section	section	NOUN
inlawrev-28371	29	2	13.6(a	13.6(a	NUM
inlawrev-28371	29	3	)	)	PUNCT
inlawrev-28371	29	4	provides	provide	VERB
inlawrev-28371	29	5	that	that	SCONJ
inlawrev-28371	29	6	“	"	PUNCT
inlawrev-28371	29	7	[	[	X
inlawrev-28371	29	8	t]he	t]he	ADJ
inlawrev-28371	29	9	county	county	NOUN
inlawrev-28371	29	10	assessor	assessor	NOUN
inlawrev-28371	29	11	shall	shall	AUX
inlawrev-28371	29	12	determine	determine	VERB
inlawrev-28371	29	13	the	the	DET
inlawrev-28371	29	14	values	value	NOUN
inlawrev-28371	29	15	of	of	ADP
inlawrev-28371	29	16	all	all	DET
inlawrev-28371	29	17	classes	class	NOUN
inlawrev-28371	29	18	of	of	ADP
inlawrev-28371	29	19	commercial	commercial	ADJ
inlawrev-28371	29	20	,	,	PUNCT
inlawrev-28371	29	21	industrial	industrial	ADJ
inlawrev-28371	29	22	,	,	PUNCT
inlawrev-28371	29	23	and	and	CCONJ
inlawrev-28371	29	24	residential	residential	ADJ
inlawrev-28371	29	25	land	land	NOUN
inlawrev-28371	29	26	(	(	PUNCT
inlawrev-28371	29	27	including	include	VERB
inlawrev-28371	29	28	farm	farm	NOUN
inlawrev-28371	29	29	homesites	homesite	NOUN
inlawrev-28371	29	30	)	)	PUNCT
inlawrev-28371	29	31	in	in	ADP
inlawrev-28371	29	32	the	the	DET
inlawrev-28371	29	33	county	county	NOUN
inlawrev-28371	29	34	using	use	VERB
inlawrev-28371	29	35	guidelines	guideline	NOUN
inlawrev-28371	29	36	determined	determine	VERB
inlawrev-28371	29	37	by	by	ADP
inlawrev-28371	29	38	the	the	DET
inlawrev-28371	29	39	department	department	PROPN
inlawrev-28371	29	40	of	of	ADP
inlawrev-28371	29	41	local	local	ADJ
inlawrev-28371	29	42	government	government	NOUN
inlawrev-28371	29	43	finance	finance	NOUN
inlawrev-28371	29	44	.	.	PUNCT
inlawrev-28371	29	45	”	"	PUNCT
inlawrev-28371	30	1	ind	ind	PROPN
inlawrev-28371	30	2	.	.	PUNCT
inlawrev-28371	31	1	code	code	PROPN
inlawrev-28371	31	2	§	§	PROPN
inlawrev-28371	31	3	6	6	NUM
inlawrev-28371	31	4	-	-	SYM
inlawrev-28371	31	5	1.14.13.6(a	1.14.13.6(a	NUM
inlawrev-28371	31	6	)	)	PUNCT
inlawrev-28371	31	7	(	(	PUNCT
inlawrev-28371	31	8	2023	2023	NUM
inlawrev-28371	31	9	)	)	PUNCT
inlawrev-28371	31	10	.	.	PUNCT
inlawrev-28371	32	1	12	12	NUM
inlawrev-28371	32	2	.	.	PUNCT
inlawrev-28371	33	1	citing	cite	VERB
inlawrev-28371	33	2	50	50	NUM
inlawrev-28371	33	3	ind	ind	NOUN
inlawrev-28371	33	4	.	.	PUNCT
inlawrev-28371	34	1	admin	admin	PROPN
inlawrev-28371	34	2	.	.	PUNCT
inlawrev-28371	35	1	code	code	PROPN
inlawrev-28371	35	2	27	27	NUM
inlawrev-28371	35	3	-	-	SYM
inlawrev-28371	35	4	5	5	NUM
inlawrev-28371	35	5	-	-	SYM
inlawrev-28371	35	6	1	1	NUM
inlawrev-28371	35	7	and	and	CCONJ
inlawrev-28371	35	8	-2(a	-2(a	NOUN
inlawrev-28371	35	9	)	)	PUNCT
inlawrev-28371	35	10	(	(	PUNCT
inlawrev-28371	35	11	2022	2022	NUM
inlawrev-28371	35	12	)	)	PUNCT
inlawrev-28371	36	1	,	,	PUNCT
inlawrev-28371	36	2	the	the	DET
inlawrev-28371	36	3	tax	tax	NOUN
inlawrev-28371	36	4	court	court	NOUN
inlawrev-28371	36	5	described	describe	VERB
inlawrev-28371	36	6	“	"	PUNCT
inlawrev-28371	36	7	trending	trending	NOUN
inlawrev-28371	36	8	”	"	PUNCT
inlawrev-28371	36	9	as	as	ADP
inlawrev-28371	36	10	the	the	DET
inlawrev-28371	36	11	process	process	NOUN
inlawrev-28371	36	12	by	by	ADP
inlawrev-28371	36	13	which	which	PRON
inlawrev-28371	36	14	assessors	assessor	NOUN
inlawrev-28371	36	15	annually	annually	ADV
inlawrev-28371	36	16	estimate	estimate	VERB
inlawrev-28371	36	17	and	and	CCONJ
inlawrev-28371	36	18	adjust	adjust	VERB
inlawrev-28371	36	19	real	real	ADJ
inlawrev-28371	36	20	property	property	NOUN
inlawrev-28371	36	21	’s	’s	PART
inlawrev-28371	36	22	value	value	NOUN
inlawrev-28371	36	23	as	as	ADP
inlawrev-28371	36	24	of	of	ADP
inlawrev-28371	36	25	some	some	DET
inlawrev-28371	36	26	specific	specific	ADJ
inlawrev-28371	36	27	date	date	NOUN
inlawrev-28371	36	28	.	.	PUNCT
inlawrev-28371	37	1	gold	gold	NOUN
inlawrev-28371	37	2	coast	coast	PROPN
inlawrev-28371	37	3	rand	rand	PROPN
inlawrev-28371	37	4	development	development	PROPN
inlawrev-28371	37	5	corp	corp	PROPN
inlawrev-28371	37	6	.	.	PROPN
inlawrev-28371	37	7	,	,	PUNCT
inlawrev-28371	37	8	197	197	NUM
inlawrev-28371	37	9	n.e.3d	n.e.3d	NOUN
inlawrev-28371	37	10	at	at	ADP
inlawrev-28371	37	11	1276	1276	NUM
inlawrev-28371	37	12	n.4	n.4	NOUN
inlawrev-28371	37	13	.	.	PUNCT
inlawrev-28371	38	1	13	13	NUM
inlawrev-28371	38	2	.	.	PUNCT
inlawrev-28371	39	1	i	i	PRON
inlawrev-28371	39	2	d.	d.	PROPN
inlawrev-28371	39	3	at	at	ADP
inlawrev-28371	39	4	1276	1276	NUM
inlawrev-28371	39	5	-	-	SYM
inlawrev-28371	39	6	77	77	NUM
inlawrev-28371	39	7	.	.	PUNCT
inlawrev-28371	40	1	2024	2024	NUM
inlawrev-28371	40	2	]	]	PUNCT
inlawrev-28371	40	3	tax	tax	NOUN
inlawrev-28371	40	4	law	law	NOUN
inlawrev-28371	40	5	981	981	NUM
inlawrev-28371	40	6	at	at	ADP
inlawrev-28371	40	7	$	$	SYM
inlawrev-28371	40	8	600	600	NUM
inlawrev-28371	40	9	and	and	CCONJ
inlawrev-28371	40	10	the	the	DET
inlawrev-28371	40	11	other	other	ADJ
inlawrev-28371	40	12	four	four	NUM
inlawrev-28371	40	13	at	at	ADP
inlawrev-28371	40	14	$	$	SYM
inlawrev-28371	40	15	1,000	1,000	NUM
inlawrev-28371	40	16	each.14	each.14	NOUN
inlawrev-28371	40	17	the	the	DET
inlawrev-28371	40	18	assessor	assessor	NOUN
inlawrev-28371	40	19	responded	respond	VERB
inlawrev-28371	40	20	,	,	PUNCT
inlawrev-28371	40	21	arguing	argue	VERB
inlawrev-28371	40	22	that	that	SCONJ
inlawrev-28371	40	23	all	all	PRON
inlawrev-28371	40	24	of	of	ADP
inlawrev-28371	40	25	gold	gold	NOUN
inlawrev-28371	40	26	coast	coast	NOUN
inlawrev-28371	40	27	’s	’s	PART
inlawrev-28371	40	28	evidence	evidence	NOUN
inlawrev-28371	40	29	supporting	support	VERB
inlawrev-28371	40	30	its	its	PRON
inlawrev-28371	40	31	position	position	NOUN
inlawrev-28371	40	32	came	come	VERB
inlawrev-28371	40	33	from	from	ADP
inlawrev-28371	40	34	only	only	ADV
inlawrev-28371	40	35	its	its	PRON
inlawrev-28371	40	36	president	president	NOUN
inlawrev-28371	40	37	,	,	PUNCT
inlawrev-28371	40	38	andy	andy	PROPN
inlawrev-28371	40	39	young	young	PROPN
inlawrev-28371	40	40	,	,	PUNCT
inlawrev-28371	40	41	who	who	PRON
inlawrev-28371	40	42	was	be	AUX
inlawrev-28371	40	43	not	not	PART
inlawrev-28371	40	44	a	a	DET
inlawrev-28371	40	45	certified	certify	VERB
inlawrev-28371	40	46	level	level	NOUN
inlawrev-28371	40	47	iii	iii	X
inlawrev-28371	40	48	assessor	assessor	NOUN
inlawrev-28371	40	49	-	-	PUNCT
inlawrev-28371	40	50	appraiser.15	appraiser.15	NOUN
inlawrev-28371	40	51	gold	gold	PROPN
inlawrev-28371	40	52	coast	coast	PROPN
inlawrev-28371	40	53	’s	’s	PART
inlawrev-28371	40	54	evidence	evidence	NOUN
inlawrev-28371	40	55	,	,	PUNCT
inlawrev-28371	40	56	therefore	therefore	ADV
inlawrev-28371	40	57	,	,	PUNCT
inlawrev-28371	40	58	amounted	amount	VERB
inlawrev-28371	40	59	to	to	ADP
inlawrev-28371	40	60	nothing	nothing	PRON
inlawrev-28371	40	61	more	more	ADJ
inlawrev-28371	40	62	than	than	ADP
inlawrev-28371	40	63	its	its	PRON
inlawrev-28371	40	64	“	"	PUNCT
inlawrev-28371	40	65	own	own	ADJ
inlawrev-28371	40	66	unsupported	unsupported	ADJ
inlawrev-28371	40	67	valuation	valuation	NOUN
inlawrev-28371	40	68	opinions	opinion	NOUN
inlawrev-28371	40	69	rather	rather	ADV
inlawrev-28371	40	70	than	than	ADP
inlawrev-28371	40	71	reliable	reliable	ADJ
inlawrev-28371	40	72	,	,	PUNCT
inlawrev-28371	40	73	probative	probative	ADJ
inlawrev-28371	40	74	market	market	NOUN
inlawrev-28371	40	75	-	-	PUNCT
inlawrev-28371	40	76	based	base	VERB
inlawrev-28371	40	77	evidence	evidence	NOUN
inlawrev-28371	40	78	.	.	PUNCT
inlawrev-28371	41	1	”16	”16	NOUN
inlawrev-28371	41	2	the	the	DET
inlawrev-28371	41	3	ibtr	ibtr	VERB
inlawrev-28371	41	4	upheld	uphold	VERB
inlawrev-28371	41	5	the	the	DET
inlawrev-28371	41	6	assessor	assessor	NOUN
inlawrev-28371	41	7	’s	’s	PART
inlawrev-28371	41	8	five	five	NUM
inlawrev-28371	41	9	assessments	assessment	NOUN
inlawrev-28371	41	10	.	.	PUNCT
inlawrev-28371	42	1	17	17	NUM
inlawrev-28371	42	2	first	first	ADV
inlawrev-28371	42	3	,	,	PUNCT
inlawrev-28371	42	4	the	the	DET
inlawrev-28371	42	5	ibtr	ibtr	VERB
inlawrev-28371	42	6	held	hold	VERB
inlawrev-28371	42	7	that	that	SCONJ
inlawrev-28371	42	8	the	the	DET
inlawrev-28371	42	9	telephonic	telephonic	ADJ
inlawrev-28371	42	10	hearings	hearing	NOUN
inlawrev-28371	42	11	did	do	AUX
inlawrev-28371	42	12	not	not	PART
inlawrev-28371	42	13	prejudice	prejudice	VERB
inlawrev-28371	42	14	gold	gold	NOUN
inlawrev-28371	42	15	coast.18	coast.18	NOUN
inlawrev-28371	42	16	the	the	DET
inlawrev-28371	42	17	ibtr	ibtr	VERB
inlawrev-28371	42	18	explained	explain	VERB
inlawrev-28371	42	19	that	that	SCONJ
inlawrev-28371	42	20	,	,	PUNCT
inlawrev-28371	42	21	before	before	ADP
inlawrev-28371	42	22	the	the	DET
inlawrev-28371	42	23	hearings	hearing	NOUN
inlawrev-28371	42	24	,	,	PUNCT
inlawrev-28371	42	25	it	it	PRON
inlawrev-28371	42	26	offered	offer	VERB
inlawrev-28371	42	27	gold	gold	NOUN
inlawrev-28371	42	28	coast	coast	NOUN
inlawrev-28371	42	29	the	the	DET
inlawrev-28371	42	30	opportunity	opportunity	NOUN
inlawrev-28371	42	31	to	to	PART
inlawrev-28371	42	32	request	request	VERB
inlawrev-28371	42	33	a	a	DET
inlawrev-28371	42	34	continuance	continuance	NOUN
inlawrev-28371	42	35	if	if	SCONJ
inlawrev-28371	42	36	it	it	PRON
inlawrev-28371	42	37	did	do	VERB
inlawrev-28371	42	38	so	so	ADV
inlawrev-28371	42	39	in	in	ADP
inlawrev-28371	42	40	conjunction	conjunction	NOUN
inlawrev-28371	42	41	with	with	ADP
inlawrev-28371	42	42	an	an	DET
inlawrev-28371	42	43	explanation	explanation	NOUN
inlawrev-28371	42	44	of	of	ADP
inlawrev-28371	42	45	why	why	SCONJ
inlawrev-28371	42	46	the	the	DET
inlawrev-28371	42	47	telephonic	telephonic	ADJ
inlawrev-28371	42	48	conferences	conference	NOUN
inlawrev-28371	42	49	caused	cause	VERB
inlawrev-28371	42	50	it	it	PRON
inlawrev-28371	42	51	a	a	DET
inlawrev-28371	42	52	hardship.19	hardship.19	NOUN
inlawrev-28371	42	53	gold	gold	NOUN
inlawrev-28371	42	54	coast	coast	NOUN
inlawrev-28371	42	55	did	do	AUX
inlawrev-28371	42	56	not	not	PART
inlawrev-28371	42	57	avail	avail	VERB
inlawrev-28371	42	58	itself	itself	PRON
inlawrev-28371	42	59	of	of	ADP
inlawrev-28371	42	60	this	this	DET
inlawrev-28371	42	61	opportunity	opportunity	NOUN
inlawrev-28371	42	62	,	,	PUNCT
inlawrev-28371	42	63	and	and	CCONJ
inlawrev-28371	42	64	neither	neither	CCONJ
inlawrev-28371	42	65	did	do	AUX
inlawrev-28371	42	66	it	it	PRON
inlawrev-28371	42	67	request	request	VERB
inlawrev-28371	42	68	either	either	CCONJ
inlawrev-28371	42	69	an	an	DET
inlawrev-28371	42	70	in	in	ADP
inlawrev-28371	42	71	-	-	PUNCT
inlawrev-28371	42	72	person	person	NOUN
inlawrev-28371	42	73	or	or	CCONJ
inlawrev-28371	42	74	zoom	zoom	NOUN
inlawrev-28371	42	75	hearing.20	hearing.20	ADP
inlawrev-28371	42	76	the	the	DET
inlawrev-28371	42	77	ibtr	ibtr	PROPN
inlawrev-28371	42	78	’s	’s	PART
inlawrev-28371	42	79	hearing	hearing	NOUN
inlawrev-28371	42	80	notice	notice	NOUN
inlawrev-28371	42	81	also	also	ADV
inlawrev-28371	42	82	explained	explain	VERB
inlawrev-28371	42	83	how	how	SCONJ
inlawrev-28371	42	84	the	the	DET
inlawrev-28371	42	85	parties	party	NOUN
inlawrev-28371	42	86	submitted	submit	VERB
inlawrev-28371	42	87	documentary	documentary	ADJ
inlawrev-28371	42	88	evidence	evidence	NOUN
inlawrev-28371	42	89	to	to	ADP
inlawrev-28371	42	90	the	the	DET
inlawrev-28371	42	91	ibtr	ibtr	NOUN
inlawrev-28371	42	92	before	before	SCONJ
inlawrev-28371	42	93	the	the	DET
inlawrev-28371	42	94	hearings.21	hearings.21	NOUN
inlawrev-28371	42	95	gold	gold	NOUN
inlawrev-28371	42	96	coast	coast	NOUN
inlawrev-28371	42	97	failed	fail	VERB
inlawrev-28371	42	98	to	to	PART
inlawrev-28371	42	99	comply	comply	VERB
inlawrev-28371	42	100	with	with	ADP
inlawrev-28371	42	101	the	the	DET
inlawrev-28371	42	102	instructions	instruction	NOUN
inlawrev-28371	42	103	and	and	CCONJ
inlawrev-28371	42	104	submit	submit	VERB
inlawrev-28371	42	105	evidence	evidence	NOUN
inlawrev-28371	42	106	to	to	ADP
inlawrev-28371	42	107	the	the	DET
inlawrev-28371	42	108	ibtr.22	ibtr.22	NOUN
inlawrev-28371	42	109	finally	finally	ADV
inlawrev-28371	42	110	,	,	PUNCT
inlawrev-28371	42	111	at	at	ADP
inlawrev-28371	42	112	none	none	NOUN
inlawrev-28371	42	113	of	of	ADP
inlawrev-28371	42	114	the	the	DET
inlawrev-28371	42	115	five	five	NUM
inlawrev-28371	42	116	telephonic	telephonic	ADJ
inlawrev-28371	42	117	hearings	hearing	NOUN
inlawrev-28371	42	118	did	do	AUX
inlawrev-28371	42	119	gold	gold	NOUN
inlawrev-28371	42	120	coast	coast	NOUN
inlawrev-28371	42	121	claim	claim	VERB
inlawrev-28371	42	122	that	that	SCONJ
inlawrev-28371	42	123	the	the	DET
inlawrev-28371	42	124	hearing	hearing	NOUN
inlawrev-28371	42	125	format	format	NOUN
inlawrev-28371	42	126	caused	cause	VERB
inlawrev-28371	42	127	it	it	PRON
inlawrev-28371	42	128	difficulty	difficulty	NOUN
inlawrev-28371	42	129	identifying	identify	VERB
inlawrev-28371	42	130	,	,	PUNCT
inlawrev-28371	42	131	offering	offering	NOUN
inlawrev-28371	42	132	,	,	PUNCT
inlawrev-28371	42	133	or	or	CCONJ
inlawrev-28371	42	134	exchanging	exchange	VERB
inlawrev-28371	42	135	evidence	evidence	NOUN
inlawrev-28371	42	136	critical	critical	ADJ
inlawrev-28371	42	137	to	to	ADP
inlawrev-28371	42	138	its	its	PRON
inlawrev-28371	42	139	presentations.23	presentations.23	PROPN
inlawrev-28371	42	140	second	second	NOUN
inlawrev-28371	42	141	,	,	PUNCT
inlawrev-28371	42	142	the	the	DET
inlawrev-28371	42	143	ibtr	ibtr	VERB
inlawrev-28371	42	144	held	hold	VERB
inlawrev-28371	42	145	that	that	SCONJ
inlawrev-28371	42	146	gold	gold	NOUN
inlawrev-28371	42	147	coast	coast	NOUN
inlawrev-28371	42	148	failed	fail	VERB
inlawrev-28371	42	149	to	to	PART
inlawrev-28371	42	150	make	make	VERB
inlawrev-28371	42	151	a	a	DET
inlawrev-28371	42	152	prima	prima	NOUN
inlawrev-28371	42	153	facie	facie	NOUN
inlawrev-28371	42	154	case	case	NOUN
inlawrev-28371	42	155	for	for	ADP
inlawrev-28371	42	156	reducing	reduce	VERB
inlawrev-28371	42	157	any	any	PRON
inlawrev-28371	42	158	of	of	ADP
inlawrev-28371	42	159	the	the	DET
inlawrev-28371	42	160	five	five	NUM
inlawrev-28371	42	161	parcels	parcel	NOUN
inlawrev-28371	42	162	’	'	PUNCT
inlawrev-28371	42	163	assessments	assessment	NOUN
inlawrev-28371	42	164	.	.	PUNCT
inlawrev-28371	43	1	24	24	NUM
inlawrev-28371	43	2	the	the	DET
inlawrev-28371	43	3	ibtr	ibtr	VERB
inlawrev-28371	43	4	said	say	VERB
inlawrev-28371	43	5	that	that	SCONJ
inlawrev-28371	43	6	gold	gold	NOUN
inlawrev-28371	43	7	coast	coast	NOUN
inlawrev-28371	43	8	“	"	PUNCT
inlawrev-28371	43	9	did	do	AUX
inlawrev-28371	43	10	not	not	PART
inlawrev-28371	43	11	offer	offer	VERB
inlawrev-28371	43	12	any	any	DET
inlawrev-28371	43	13	market	market	NOUN
inlawrev-28371	43	14	-	-	PUNCT
inlawrev-28371	43	15	based	base	VERB
inlawrev-28371	43	16	evidence	evidence	NOUN
inlawrev-28371	43	17	that	that	PRON
inlawrev-28371	43	18	established	establish	VERB
inlawrev-28371	43	19	the	the	DET
inlawrev-28371	43	20	correct	correct	ADJ
inlawrev-28371	43	21	value	value	NOUN
inlawrev-28371	44	1	[	[	X
inlawrev-28371	44	2	]	]	X
inlawrev-28371	44	3	of	of	ADP
inlawrev-28371	44	4	each	each	DET
inlawrev-28371	44	5	[	[	X
inlawrev-28371	44	6	property].”25	property].”25	ADJ
inlawrev-28371	44	7	gold	gold	NOUN
inlawrev-28371	44	8	coast	coast	NOUN
inlawrev-28371	44	9	sought	seek	VERB
inlawrev-28371	44	10	rehearings	rehearing	NOUN
inlawrev-28371	44	11	of	of	ADP
inlawrev-28371	44	12	the	the	DET
inlawrev-28371	44	13	ibtr	ibtr	VERB
inlawrev-28371	44	14	’s	’s	PART
inlawrev-28371	44	15	decisions	decision	NOUN
inlawrev-28371	44	16	upholding	uphold	VERB
inlawrev-28371	44	17	the	the	DET
inlawrev-28371	44	18	assessments	assessment	NOUN
inlawrev-28371	44	19	,	,	PUNCT
inlawrev-28371	44	20	but	but	CCONJ
inlawrev-28371	44	21	the	the	DET
inlawrev-28371	44	22	ibtr	ibtr	NOUN
inlawrev-28371	44	23	denied	deny	VERB
inlawrev-28371	44	24	the	the	DET
inlawrev-28371	44	25	requests.26	requests.26	PROPN
inlawrev-28371	44	26	gold	gold	NOUN
inlawrev-28371	44	27	coast	coast	NOUN
inlawrev-28371	44	28	challenged	challenge	VERB
inlawrev-28371	44	29	the	the	DET
inlawrev-28371	44	30	ibtr	ibtr	VERB
inlawrev-28371	44	31	’s	’s	PART
inlawrev-28371	44	32	decisions	decision	NOUN
inlawrev-28371	44	33	to	to	ADP
inlawrev-28371	44	34	the	the	DET
inlawrev-28371	44	35	tax	tax	NOUN
inlawrev-28371	44	36	—	—	PUNCT
inlawrev-28371	44	37	—	—	PUNCT
inlawrev-28371	44	38	—	—	PUNCT
inlawrev-28371	44	39	—	—	PUNCT
inlawrev-28371	44	40	—	—	PUNCT
inlawrev-28371	44	41	—	—	PUNCT
inlawrev-28371	44	42	—	—	PUNCT
inlawrev-28371	44	43	—	—	PUNCT
inlawrev-28371	44	44	—	—	PUNCT
inlawrev-28371	44	45	—	—	PUNCT
inlawrev-28371	44	46	—	—	PUNCT
inlawrev-28371	44	47	—	—	PUNCT
inlawrev-28371	44	48	—	—	PUNCT
inlawrev-28371	44	49	—	—	PUNCT
inlawrev-28371	44	50	—	—	PUNCT
inlawrev-28371	44	51	—	—	PUNCT
inlawrev-28371	44	52	—	—	PUNCT
inlawrev-28371	44	53	—	—	PUNCT
inlawrev-28371	44	54	—	—	PUNCT
inlawrev-28371	44	55	—	—	PUNCT
inlawrev-28371	44	56	—	—	PUNCT
inlawrev-28371	44	57	—	—	PUNCT
inlawrev-28371	44	58	—	—	PUNCT
inlawrev-28371	44	59	—	—	PUNCT
inlawrev-28371	44	60	—	—	PUNCT
inlawrev-28371	44	61	—	—	PUNCT
inlawrev-28371	44	62	—	—	PUNCT
inlawrev-28371	44	63	—	—	PUNCT
inlawrev-28371	44	64	—	—	PUNCT
inlawrev-28371	44	65	14	14	NUM
inlawrev-28371	44	66	.	.	PUNCT
inlawrev-28371	45	1	i	i	PRON
inlawrev-28371	45	2	d.	d.	PROPN
inlawrev-28371	45	3	based	base	VERB
inlawrev-28371	45	4	on	on	ADP
inlawrev-28371	45	5	the	the	DET
inlawrev-28371	45	6	tax	tax	NOUN
inlawrev-28371	45	7	court	court	NOUN
inlawrev-28371	45	8	’s	’s	PART
inlawrev-28371	45	9	opinion	opinion	NOUN
inlawrev-28371	45	10	in	in	ADP
inlawrev-28371	45	11	gold	gold	ADJ
inlawrev-28371	45	12	coast	coast	PROPN
inlawrev-28371	45	13	rand	rand	PROPN
inlawrev-28371	45	14	development	development	PROPN
inlawrev-28371	45	15	corp	corp	PROPN
inlawrev-28371	45	16	.	.	PROPN
inlawrev-28371	45	17	,	,	PUNCT
inlawrev-28371	45	18	it	it	PRON
inlawrev-28371	45	19	appears	appear	VERB
inlawrev-28371	45	20	that	that	SCONJ
inlawrev-28371	45	21	neither	neither	CCONJ
inlawrev-28371	45	22	the	the	DET
inlawrev-28371	45	23	ibtr	ibtr	ADJ
inlawrev-28371	45	24	nor	nor	CCONJ
inlawrev-28371	45	25	the	the	DET
inlawrev-28371	45	26	tax	tax	NOUN
inlawrev-28371	45	27	court	court	NOUN
inlawrev-28371	45	28	addressed	address	VERB
inlawrev-28371	45	29	or	or	CCONJ
inlawrev-28371	45	30	decided	decide	VERB
inlawrev-28371	45	31	the	the	DET
inlawrev-28371	45	32	validity	validity	NOUN
inlawrev-28371	45	33	of	of	ADP
inlawrev-28371	45	34	gold	gold	NOUN
inlawrev-28371	45	35	coast	coast	NOUN
inlawrev-28371	45	36	’s	’s	PART
inlawrev-28371	45	37	claim	claim	NOUN
inlawrev-28371	45	38	that	that	SCONJ
inlawrev-28371	45	39	its	its	PRON
inlawrev-28371	45	40	2012	2012	NUM
inlawrev-28371	45	41	property	property	NOUN
inlawrev-28371	45	42	tax	tax	NOUN
inlawrev-28371	45	43	settlement	settlement	NOUN
inlawrev-28371	45	44	agreement	agreement	NOUN
inlawrev-28371	45	45	controlled	control	VERB
inlawrev-28371	45	46	the	the	DET
inlawrev-28371	45	47	2017	2017	NUM
inlawrev-28371	45	48	assessment	assessment	NOUN
inlawrev-28371	45	49	.	.	PUNCT
inlawrev-28371	46	1	if	if	SCONJ
inlawrev-28371	46	2	they	they	PRON
inlawrev-28371	46	3	had	have	AUX
inlawrev-28371	46	4	directly	directly	ADV
inlawrev-28371	46	5	reviewed	review	VERB
inlawrev-28371	46	6	gold	gold	NOUN
inlawrev-28371	46	7	coast	coast	NOUN
inlawrev-28371	46	8	’s	’s	PART
inlawrev-28371	46	9	claim	claim	NOUN
inlawrev-28371	46	10	regarding	regard	VERB
inlawrev-28371	46	11	the	the	DET
inlawrev-28371	46	12	2012	2012	NUM
inlawrev-28371	46	13	settlement	settlement	NOUN
inlawrev-28371	46	14	’s	’s	PART
inlawrev-28371	46	15	precedential	precedential	ADJ
inlawrev-28371	46	16	value	value	NOUN
inlawrev-28371	46	17	,	,	PUNCT
inlawrev-28371	46	18	they	they	PRON
inlawrev-28371	46	19	would	would	AUX
inlawrev-28371	46	20	have	have	AUX
inlawrev-28371	46	21	likely	likely	ADV
inlawrev-28371	46	22	rejected	reject	VERB
inlawrev-28371	46	23	it	it	PRON
inlawrev-28371	46	24	.	.	PUNCT
inlawrev-28371	47	1	judicial	judicial	ADJ
inlawrev-28371	47	2	policy	policy	NOUN
inlawrev-28371	47	3	strongly	strongly	ADV
inlawrev-28371	47	4	favors	favor	VERB
inlawrev-28371	47	5	settlement	settlement	NOUN
inlawrev-28371	47	6	agreements	agreement	NOUN
inlawrev-28371	47	7	.	.	PUNCT
inlawrev-28371	48	1	they	they	PRON
inlawrev-28371	48	2	allow	allow	VERB
inlawrev-28371	48	3	courts	court	NOUN
inlawrev-28371	48	4	to	to	PART
inlawrev-28371	48	5	operate	operate	VERB
inlawrev-28371	48	6	more	more	ADV
inlawrev-28371	48	7	efficiently	efficiently	ADV
inlawrev-28371	48	8	and	and	CCONJ
inlawrev-28371	48	9	allow	allow	VERB
inlawrev-28371	48	10	parties	party	NOUN
inlawrev-28371	48	11	to	to	PART
inlawrev-28371	48	12	fashion	fashion	VERB
inlawrev-28371	48	13	the	the	DET
inlawrev-28371	48	14	outcome	outcome	NOUN
inlawrev-28371	48	15	of	of	ADP
inlawrev-28371	48	16	their	their	PRON
inlawrev-28371	48	17	disputes	dispute	NOUN
inlawrev-28371	48	18	through	through	ADP
inlawrev-28371	48	19	mutual	mutual	ADJ
inlawrev-28371	48	20	agreement	agreement	NOUN
inlawrev-28371	48	21	.	.	PUNCT
inlawrev-28371	49	1	the	the	DET
inlawrev-28371	49	2	indiana	indiana	PROPN
inlawrev-28371	49	3	supreme	supreme	PROPN
inlawrev-28371	49	4	court	court	PROPN
inlawrev-28371	49	5	,	,	PUNCT
inlawrev-28371	49	6	however	however	ADV
inlawrev-28371	49	7	,	,	PUNCT
inlawrev-28371	49	8	has	have	AUX
inlawrev-28371	49	9	held	hold	VERB
inlawrev-28371	49	10	that	that	SCONJ
inlawrev-28371	49	11	,	,	PUNCT
inlawrev-28371	49	12	though	though	SCONJ
inlawrev-28371	49	13	“	"	PUNCT
inlawrev-28371	49	14	[	[	X
inlawrev-28371	49	15	t]he	t]he	ADJ
inlawrev-28371	49	16	law	law	NOUN
inlawrev-28371	49	17	encourages	encourage	VERB
inlawrev-28371	49	18	parties	party	NOUN
inlawrev-28371	49	19	to	to	PART
inlawrev-28371	49	20	engage	engage	VERB
inlawrev-28371	49	21	in	in	ADP
inlawrev-28371	49	22	settlement	settlement	NOUN
inlawrev-28371	49	23	negotiations	negotiation	NOUN
inlawrev-28371	49	24	in	in	ADP
inlawrev-28371	49	25	several	several	ADJ
inlawrev-28371	49	26	ways	way	NOUN
inlawrev-28371	49	27	[	[	X
inlawrev-28371	49	28	,	,	X
inlawrev-28371	49	29	]	]	PUNCT
inlawrev-28371	49	30	.	.	PUNCT
inlawrev-28371	49	31	.	.	PUNCT
inlawrev-28371	49	32	.	.	PUNCT
inlawrev-28371	50	1	[	[	X
inlawrev-28371	50	2	i]t	i]t	PROPN
inlawrev-28371	50	3	prohibits	prohibit	VERB
inlawrev-28371	50	4	the	the	DET
inlawrev-28371	50	5	use	use	NOUN
inlawrev-28371	50	6	of	of	ADP
inlawrev-28371	50	7	settlement	settlement	NOUN
inlawrev-28371	50	8	terms	term	NOUN
inlawrev-28371	50	9	or	or	CCONJ
inlawrev-28371	50	10	even	even	ADV
inlawrev-28371	50	11	settlement	settlement	NOUN
inlawrev-28371	50	12	negotiations	negotiation	NOUN
inlawrev-28371	50	13	to	to	PART
inlawrev-28371	50	14	prove	prove	VERB
inlawrev-28371	50	15	liability	liability	NOUN
inlawrev-28371	50	16	for	for	ADP
inlawrev-28371	50	17	or	or	CCONJ
inlawrev-28371	50	18	invalidity	invalidity	NOUN
inlawrev-28371	50	19	of	of	ADP
inlawrev-28371	50	20	a	a	DET
inlawrev-28371	50	21	claim	claim	NOUN
inlawrev-28371	50	22	or	or	CCONJ
inlawrev-28371	50	23	its	its	PRON
inlawrev-28371	50	24	amount	amount	NOUN
inlawrev-28371	50	25	.	.	PUNCT
inlawrev-28371	50	26	”	"	PUNCT
inlawrev-28371	51	1	see	see	VERB
inlawrev-28371	51	2	dep’t	dep’t	NOUN
inlawrev-28371	51	3	of	of	ADP
inlawrev-28371	51	4	local	local	ADJ
inlawrev-28371	51	5	gov’t	gov’t	NUM
inlawrev-28371	51	6	fin	fin	NOUN
inlawrev-28371	51	7	.	.	PUNCT
inlawrev-28371	52	1	v.	v.	PROPN
inlawrev-28371	52	2	commonwealth	commonwealth	PROPN
inlawrev-28371	52	3	edison	edison	PROPN
inlawrev-28371	52	4	co.	co.	PROPN
inlawrev-28371	52	5	of	of	ADP
inlawrev-28371	52	6	ind	ind	PROPN
inlawrev-28371	52	7	.	.	PUNCT
inlawrev-28371	52	8	,	,	PUNCT
inlawrev-28371	52	9	820	820	NUM
inlawrev-28371	52	10	n.e.2d	n.e.2d	NOUN
inlawrev-28371	52	11	1222	1222	NUM
inlawrev-28371	52	12	,	,	PUNCT
inlawrev-28371	52	13	1227	1227	NUM
inlawrev-28371	52	14	(	(	PUNCT
inlawrev-28371	52	15	ind	ind	NOUN
inlawrev-28371	52	16	.	.	PUNCT
inlawrev-28371	52	17	2005	2005	NUM
inlawrev-28371	52	18	)	)	PUNCT
inlawrev-28371	52	19	.	.	PUNCT
inlawrev-28371	53	1	the	the	DET
inlawrev-28371	53	2	“	"	PUNCT
inlawrev-28371	53	3	strong	strong	ADJ
inlawrev-28371	53	4	policy	policy	NOUN
inlawrev-28371	53	5	justification	justification	NOUN
inlawrev-28371	53	6	for	for	ADP
inlawrev-28371	53	7	denying	deny	VERB
inlawrev-28371	53	8	[	[	X
inlawrev-28371	53	9	a	a	X
inlawrev-28371	53	10	]	]	X
inlawrev-28371	53	11	settlement	settlement	NOUN
inlawrev-28371	53	12	[	[	X
inlawrev-28371	53	13	’s	’s	X
inlawrev-28371	53	14	]	]	PUNCT
inlawrev-28371	53	15	precedential	precedential	ADJ
inlawrev-28371	53	16	effect	effect	NOUN
inlawrev-28371	53	17	in	in	ADP
inlawrev-28371	53	18	[	[	X
inlawrev-28371	53	19	a	a	X
inlawrev-28371	53	20	]	]	PUNCT
inlawrev-28371	53	21	property	property	NOUN
inlawrev-28371	53	22	tax	tax	NOUN
inlawrev-28371	53	23	case	case	NOUN
inlawrev-28371	53	24	[	[	X
inlawrev-28371	53	25	]	]	X
inlawrev-28371	53	26	”	"	PUNCT
inlawrev-28371	53	27	is	be	AUX
inlawrev-28371	53	28	that	that	SCONJ
inlawrev-28371	53	29	allowing	allow	VERB
inlawrev-28371	53	30	parties	party	NOUN
inlawrev-28371	53	31	to	to	PART
inlawrev-28371	53	32	“	"	PUNCT
inlawrev-28371	53	33	use	use	VERB
inlawrev-28371	53	34	the	the	DET
inlawrev-28371	53	35	settlement	settlement	NOUN
inlawrev-28371	53	36	would	would	AUX
inlawrev-28371	53	37	have	have	VERB
inlawrev-28371	53	38	a	a	DET
inlawrev-28371	53	39	chilling	chilling	ADJ
inlawrev-28371	53	40	effect	effect	NOUN
inlawrev-28371	53	41	on	on	ADP
inlawrev-28371	53	42	the	the	DET
inlawrev-28371	53	43	incentive	incentive	NOUN
inlawrev-28371	53	44	of	of	ADP
inlawrev-28371	53	45	[	[	PUNCT
inlawrev-28371	53	46	the	the	DET
inlawrev-28371	53	47	parties	party	NOUN
inlawrev-28371	53	48	]	]	PUNCT
inlawrev-28371	53	49	to	to	PART
inlawrev-28371	53	50	resolve	resolve	VERB
inlawrev-28371	53	51	cases	case	NOUN
inlawrev-28371	53	52	.	.	PUNCT
inlawrev-28371	53	53	”	"	PUNCT
inlawrev-28371	54	1	i	i	PRON
inlawrev-28371	54	2	d.	d.	PROPN
inlawrev-28371	54	3	at	at	ADP
inlawrev-28371	54	4	1228	1228	NUM
inlawrev-28371	54	5	.	.	PUNCT
inlawrev-28371	55	1	15	15	NUM
inlawrev-28371	55	2	.	.	PUNCT
inlawrev-28371	55	3	gold	gold	NOUN
inlawrev-28371	55	4	coast	coast	PROPN
inlawrev-28371	55	5	rand	rand	PROPN
inlawrev-28371	55	6	development	development	PROPN
inlawrev-28371	55	7	corp	corp	PROPN
inlawrev-28371	55	8	.	.	PROPN
inlawrev-28371	55	9	,	,	PUNCT
inlawrev-28371	55	10	197	197	NUM
inlawrev-28371	55	11	n.e.3d	n.e.3d	NOUN
inlawrev-28371	55	12	at	at	ADP
inlawrev-28371	55	13	1277	1277	NUM
inlawrev-28371	55	14	.	.	PUNCT
inlawrev-28371	56	1	16	16	NUM
inlawrev-28371	56	2	.	.	PUNCT
inlawrev-28371	57	1	i	i	PRON
inlawrev-28371	57	2	d.	d.	PROPN
inlawrev-28371	57	3	17	17	NUM
inlawrev-28371	57	4	.	.	PUNCT
inlawrev-28371	58	1	i	i	PRON
inlawrev-28371	58	2	d.	d.	PROPN
inlawrev-28371	58	3	18	18	NUM
inlawrev-28371	58	4	.	.	PUNCT
inlawrev-28371	59	1	i	i	PRON
inlawrev-28371	59	2	d.	d.	PROPN
inlawrev-28371	59	3	19	19	NUM
inlawrev-28371	59	4	.	.	PUNCT
inlawrev-28371	60	1	i	i	PRON
inlawrev-28371	60	2	d.	d.	PROPN
inlawrev-28371	60	3	20	20	NUM
inlawrev-28371	60	4	.	.	PUNCT
inlawrev-28371	61	1	i	i	PRON
inlawrev-28371	61	2	d.	d.	PROPN
inlawrev-28371	61	3	21	21	NUM
inlawrev-28371	61	4	.	.	PUNCT
inlawrev-28371	62	1	i	i	PRON
inlawrev-28371	62	2	d.	d.	PROPN
inlawrev-28371	62	3	22	22	NUM
inlawrev-28371	62	4	.	.	PUNCT
inlawrev-28371	63	1	i	i	PRON
inlawrev-28371	63	2	d.	d.	PROPN
inlawrev-28371	63	3	23	23	NUM
inlawrev-28371	63	4	.	.	PUNCT
inlawrev-28371	64	1	i	i	PRON
inlawrev-28371	64	2	d.	d.	PROPN
inlawrev-28371	64	3	24	24	NUM
inlawrev-28371	64	4	.	.	PUNCT
inlawrev-28371	65	1	i	i	PRON
inlawrev-28371	65	2	d.	d.	PROPN
inlawrev-28371	65	3	at	at	ADP
inlawrev-28371	65	4	1277	1277	NUM
inlawrev-28371	65	5	-	-	SYM
inlawrev-28371	65	6	78	78	NUM
inlawrev-28371	65	7	.	.	PUNCT
inlawrev-28371	66	1	25	25	NUM
inlawrev-28371	66	2	.	.	PUNCT
inlawrev-28371	67	1	i	i	PRON
inlawrev-28371	67	2	d.	d.	PROPN
inlawrev-28371	67	3	at	at	ADP
inlawrev-28371	67	4	1278	1278	NUM
inlawrev-28371	67	5	.	.	PUNCT
inlawrev-28371	68	1	26	26	NUM
inlawrev-28371	68	2	.	.	PUNCT
inlawrev-28371	69	1	i	i	PRON
inlawrev-28371	69	2	d.	d.	PROPN
inlawrev-28371	69	3	indiana	indiana	PROPN
inlawrev-28371	69	4	law	law	PROPN
inlawrev-28371	69	5	review	review	NOUN
inlawrev-28371	70	1	[	[	X
inlawrev-28371	70	2	vol	vol	NOUN
inlawrev-28371	70	3	.	.	PUNCT
inlawrev-28371	71	1	57:979	57:979	NUM
inlawrev-28371	71	2	982	982	NUM
inlawrev-28371	71	3	court	court	NOUN
inlawrev-28371	71	4	pursuant	pursuant	NOUN
inlawrev-28371	71	5	to	to	ADP
inlawrev-28371	71	6	its	its	PRON
inlawrev-28371	71	7	small	small	ADJ
inlawrev-28371	71	8	claims	claim	NOUN
inlawrev-28371	71	9	procedures	procedure	NOUN
inlawrev-28371	71	10	and	and	CCONJ
inlawrev-28371	71	11	requested	request	VERB
inlawrev-28371	71	12	the	the	DET
inlawrev-28371	71	13	consolidation	consolidation	NOUN
inlawrev-28371	71	14	of	of	ADP
inlawrev-28371	71	15	all	all	DET
inlawrev-28371	71	16	five	five	NUM
inlawrev-28371	71	17	appeals	appeal	NOUN
inlawrev-28371	71	18	into	into	ADP
inlawrev-28371	71	19	one	one	NUM
inlawrev-28371	71	20	.	.	PUNCT
inlawrev-28371	72	1	27	27	NUM
inlawrev-28371	72	2	gold	gold	NOUN
inlawrev-28371	72	3	coast	coast	NOUN
inlawrev-28371	72	4	attached	attach	VERB
inlawrev-28371	72	5	twelve	twelve	NUM
inlawrev-28371	72	6	exhibits	exhibit	NOUN
inlawrev-28371	72	7	to	to	ADP
inlawrev-28371	72	8	the	the	DET
inlawrev-28371	72	9	brief	brief	NOUN
inlawrev-28371	72	10	it	it	PRON
inlawrev-28371	72	11	filed	file	VERB
inlawrev-28371	72	12	with	with	ADP
inlawrev-28371	72	13	the	the	DET
inlawrev-28371	72	14	tax	tax	NOUN
inlawrev-28371	72	15	court.28	court.28	NOUN
inlawrev-28371	72	16	these	these	DET
inlawrev-28371	72	17	exhibits	exhibit	NOUN
inlawrev-28371	72	18	were	be	AUX
inlawrev-28371	72	19	not	not	PART
inlawrev-28371	72	20	included	include	VERB
inlawrev-28371	72	21	in	in	ADP
inlawrev-28371	72	22	the	the	DET
inlawrev-28371	72	23	certified	certify	VERB
inlawrev-28371	72	24	administrative	administrative	ADJ
inlawrev-28371	72	25	record	record	NOUN
inlawrev-28371	72	26	that	that	PRON
inlawrev-28371	72	27	gold	gold	NOUN
inlawrev-28371	72	28	coast	coast	NOUN
inlawrev-28371	72	29	filed	file	VERB
inlawrev-28371	72	30	with	with	ADP
inlawrev-28371	72	31	the	the	DET
inlawrev-28371	72	32	court.29	court.29	NOUN
inlawrev-28371	72	33	gold	gold	NOUN
inlawrev-28371	72	34	coast	coast	NOUN
inlawrev-28371	72	35	asked	ask	VERB
inlawrev-28371	72	36	the	the	DET
inlawrev-28371	72	37	tax	tax	NOUN
inlawrev-28371	72	38	court	court	NOUN
inlawrev-28371	72	39	to	to	PART
inlawrev-28371	72	40	consider	consider	VERB
inlawrev-28371	72	41	its	its	PRON
inlawrev-28371	72	42	challenge	challenge	NOUN
inlawrev-28371	72	43	and	and	CCONJ
inlawrev-28371	72	44	review	review	VERB
inlawrev-28371	72	45	its	its	PRON
inlawrev-28371	72	46	twelve	twelve	NUM
inlawrev-28371	72	47	new	new	ADJ
inlawrev-28371	72	48	exhibits	exhibit	NOUN
inlawrev-28371	72	49	de	de	X
inlawrev-28371	72	50	novo	novo	NOUN
inlawrev-28371	72	51	.	.	PUNCT
inlawrev-28371	73	1	30	30	NUM
inlawrev-28371	74	1	the	the	DET
inlawrev-28371	74	2	tax	tax	NOUN
inlawrev-28371	74	3	court	court	NOUN
inlawrev-28371	74	4	refused	refuse	VERB
inlawrev-28371	74	5	,	,	PUNCT
inlawrev-28371	74	6	noting	note	VERB
inlawrev-28371	74	7	that	that	SCONJ
inlawrev-28371	74	8	it	it	PRON
inlawrev-28371	74	9	was	be	AUX
inlawrev-28371	74	10	“	"	PUNCT
inlawrev-28371	74	11	well	well	ADV
inlawrev-28371	74	12	settled	settle	VERB
inlawrev-28371	74	13	.	.	PUNCT
inlawrev-28371	74	14	.	.	PUNCT
inlawrev-28371	74	15	.	.	PUNCT
inlawrev-28371	75	1	that	that	SCONJ
inlawrev-28371	75	2	in	in	ADP
inlawrev-28371	75	3	challenges	challenge	NOUN
inlawrev-28371	75	4	to	to	ADP
inlawrev-28371	75	5	the	the	DET
inlawrev-28371	75	6	final	final	ADJ
inlawrev-28371	75	7	determinations	determination	NOUN
inlawrev-28371	75	8	of	of	ADP
inlawrev-28371	75	9	the	the	DET
inlawrev-28371	75	10	[	[	X
inlawrev-28371	75	11	ibtr	ibtr	ADJ
inlawrev-28371	75	12	,	,	PUNCT
inlawrev-28371	75	13	the	the	DET
inlawrev-28371	75	14	tax	tax	NOUN
inlawrev-28371	75	15	court	court	NOUN
inlawrev-28371	75	16	is	be	AUX
inlawrev-28371	75	17	a	a	DET
inlawrev-28371	75	18	record	record	NOUN
inlawrev-28371	75	19	-	-	PUNCT
inlawrev-28371	75	20	reviewing	review	VERB
inlawrev-28371	75	21	court	court	NOUN
inlawrev-28371	75	22	—	—	PUNCT
inlawrev-28371	75	23	an	an	DET
inlawrev-28371	75	24	intermediate	intermediate	ADJ
inlawrev-28371	75	25	reviewer	reviewer	NOUN
inlawrev-28371	75	26	—	—	PUNCT
inlawrev-28371	75	27	not	not	PART
inlawrev-28371	75	28	the	the	DET
inlawrev-28371	75	29	trier	trier	NOUN
inlawrev-28371	75	30	of	of	ADP
inlawrev-28371	75	31	fact	fact	NOUN
inlawrev-28371	75	32	.	.	PUNCT
inlawrev-28371	76	1	”31	”31	PROPN
inlawrev-28371	77	1	the	the	DET
inlawrev-28371	77	2	court	court	NOUN
inlawrev-28371	77	3	noted	note	VERB
inlawrev-28371	77	4	,	,	PUNCT
inlawrev-28371	77	5	however	however	ADV
inlawrev-28371	77	6	,	,	PUNCT
inlawrev-28371	77	7	that	that	SCONJ
inlawrev-28371	77	8	indiana	indiana	PROPN
inlawrev-28371	77	9	code	code	PROPN
inlawrev-28371	77	10	section	section	PROPN
inlawrev-28371	77	11	33	33	NUM
inlawrev-28371	77	12	-	-	SYM
inlawrev-28371	77	13	26	26	NUM
inlawrev-28371	77	14	-	-	PUNCT
inlawrev-28371	77	15	6	6	NUM
inlawrev-28371	77	16	-	-	SYM
inlawrev-28371	77	17	5	5	NUM
inlawrev-28371	77	18	permits	permit	VERB
inlawrev-28371	77	19	it	it	PRON
inlawrev-28371	77	20	to	to	PART
inlawrev-28371	77	21	consider	consider	VERB
inlawrev-28371	77	22	new	new	ADJ
inlawrev-28371	77	23	evidence	evidence	NOUN
inlawrev-28371	77	24	submitted	submit	VERB
inlawrev-28371	77	25	along	along	ADV
inlawrev-28371	77	26	with	with	ADP
inlawrev-28371	77	27	the	the	DET
inlawrev-28371	77	28	certified	certify	VERB
inlawrev-28371	77	29	administrative	administrative	ADJ
inlawrev-28371	77	30	record	record	NOUN
inlawrev-28371	77	31	if	if	SCONJ
inlawrev-28371	77	32	the	the	DET
inlawrev-28371	77	33	submitting	submit	VERB
inlawrev-28371	77	34	party	party	NOUN
inlawrev-28371	77	35	,	,	PUNCT
inlawrev-28371	77	36	after	after	ADP
inlawrev-28371	77	37	having	having	AUX
inlawrev-28371	77	38	exercised	exercise	VERB
inlawrev-28371	77	39	due	due	ADJ
inlawrev-28371	77	40	diligence	diligence	NOUN
inlawrev-28371	77	41	,	,	PUNCT
inlawrev-28371	77	42	could	could	AUX
inlawrev-28371	77	43	not	not	PART
inlawrev-28371	77	44	discover	discover	VERB
inlawrev-28371	77	45	the	the	DET
inlawrev-28371	77	46	evidence	evidence	NOUN
inlawrev-28371	77	47	before	before	ADP
inlawrev-28371	77	48	the	the	DET
inlawrev-28371	77	49	administrative	administrative	ADJ
inlawrev-28371	77	50	hearing	hearing	NOUN
inlawrev-28371	77	51	and	and	CCONJ
inlawrev-28371	77	52	raise	raise	VERB
inlawrev-28371	77	53	it	it	PRON
inlawrev-28371	77	54	at	at	ADP
inlawrev-28371	77	55	that	that	DET
inlawrev-28371	77	56	time	time	NOUN
inlawrev-28371	77	57	and	and	CCONJ
inlawrev-28371	77	58	thereby	thereby	ADV
inlawrev-28371	77	59	make	make	VERB
inlawrev-28371	77	60	it	it	PRON
inlawrev-28371	77	61	a	a	DET
inlawrev-28371	77	62	part	part	NOUN
inlawrev-28371	77	63	of	of	ADP
inlawrev-28371	77	64	the	the	DET
inlawrev-28371	77	65	administrative	administrative	ADJ
inlawrev-28371	77	66	record.32	record.32	PROPN
inlawrev-28371	77	67	the	the	DET
inlawrev-28371	77	68	tax	tax	NOUN
inlawrev-28371	77	69	court	court	NOUN
inlawrev-28371	77	70	stated	state	VERB
inlawrev-28371	77	71	that	that	SCONJ
inlawrev-28371	77	72	gold	gold	NOUN
inlawrev-28371	77	73	coast	coast	NOUN
inlawrev-28371	77	74	asserted	assert	VERB
inlawrev-28371	77	75	that	that	SCONJ
inlawrev-28371	77	76	the	the	DET
inlawrev-28371	77	77	court	court	NOUN
inlawrev-28371	77	78	should	should	AUX
inlawrev-28371	77	79	consider	consider	VERB
inlawrev-28371	77	80	the	the	DET
inlawrev-28371	77	81	new	new	ADJ
inlawrev-28371	77	82	evidence	evidence	NOUN
inlawrev-28371	77	83	because	because	SCONJ
inlawrev-28371	77	84	it	it	PRON
inlawrev-28371	77	85	was	be	AUX
inlawrev-28371	77	86	“	"	PUNCT
inlawrev-28371	77	87	newly	newly	ADV
inlawrev-28371	77	88	discovered	discover	VERB
inlawrev-28371	77	89	,	,	PUNCT
inlawrev-28371	77	90	”	"	PUNCT
inlawrev-28371	77	91	not	not	PART
inlawrev-28371	77	92	because	because	SCONJ
inlawrev-28371	77	93	it	it	PRON
inlawrev-28371	77	94	satisfied	satisfy	VERB
inlawrev-28371	77	95	the	the	DET
inlawrev-28371	77	96	requirements	requirement	NOUN
inlawrev-28371	77	97	of	of	ADP
inlawrev-28371	77	98	indiana	indiana	PROPN
inlawrev-28371	77	99	code	code	PROPN
inlawrev-28371	77	100	section	section	PROPN
inlawrev-28371	77	101	33	33	NUM
inlawrev-28371	77	102	-	-	SYM
inlawrev-28371	77	103	26	26	NUM
inlawrev-28371	77	104	-	-	PUNCT
inlawrev-28371	77	105	6	6	NUM
inlawrev-28371	77	106	-	-	SYM
inlawrev-28371	77	107	5.33	5.33	NUM
inlawrev-28371	77	108	the	the	DET
inlawrev-28371	77	109	tax	tax	NOUN
inlawrev-28371	77	110	court	court	NOUN
inlawrev-28371	77	111	also	also	ADV
inlawrev-28371	77	112	noted	note	VERB
inlawrev-28371	77	113	that	that	SCONJ
inlawrev-28371	77	114	the	the	DET
inlawrev-28371	77	115	certified	certified	ADJ
inlawrev-28371	77	116	record	record	NOUN
inlawrev-28371	77	117	contradicted	contradict	VERB
inlawrev-28371	77	118	gold	gold	PROPN
inlawrev-28371	77	119	coast	coast	NOUN
inlawrev-28371	77	120	’s	’s	PART
inlawrev-28371	77	121	claim	claim	NOUN
inlawrev-28371	77	122	that	that	SCONJ
inlawrev-28371	77	123	the	the	DET
inlawrev-28371	77	124	twelve	twelve	NUM
inlawrev-28371	77	125	attached	attached	ADJ
inlawrev-28371	77	126	exhibits	exhibit	NOUN
inlawrev-28371	77	127	were	be	AUX
inlawrev-28371	77	128	newly	newly	ADV
inlawrev-28371	77	129	discovered.34	discovered.34	NOUN
inlawrev-28371	77	130	the	the	DET
inlawrev-28371	77	131	record	record	NOUN
inlawrev-28371	77	132	indicated	indicate	VERB
inlawrev-28371	77	133	that	that	SCONJ
inlawrev-28371	77	134	gold	gold	NOUN
inlawrev-28371	77	135	coast	coast	NOUN
inlawrev-28371	77	136	stated	state	VERB
inlawrev-28371	77	137	at	at	ADP
inlawrev-28371	77	138	the	the	DET
inlawrev-28371	77	139	hearing	hearing	NOUN
inlawrev-28371	77	140	that	that	SCONJ
inlawrev-28371	77	141	it	it	PRON
inlawrev-28371	77	142	had	have	AUX
inlawrev-28371	77	143	received	receive	VERB
inlawrev-28371	77	144	from	from	ADP
inlawrev-28371	77	145	the	the	DET
inlawrev-28371	77	146	assessor	assessor	NOUN
inlawrev-28371	77	147	“	"	PUNCT
inlawrev-28371	77	148	plenty	plenty	NOUN
inlawrev-28371	77	149	of	of	ADP
inlawrev-28371	77	150	documentation	documentation	NOUN
inlawrev-28371	77	151	so	so	ADV
inlawrev-28371	77	152	far	far	ADV
inlawrev-28371	77	153	that	that	SCONJ
inlawrev-28371	77	154	demonstrate[d	demonstrate[d	NOUN
inlawrev-28371	77	155	]	]	PUNCT
inlawrev-28371	77	156	”	"	PUNCT
inlawrev-28371	77	157	the	the	DET
inlawrev-28371	77	158	erroneous	erroneous	ADJ
inlawrev-28371	77	159	nature	nature	NOUN
inlawrev-28371	77	160	of	of	ADP
inlawrev-28371	77	161	the	the	DET
inlawrev-28371	77	162	assessor	assessor	NOUN
inlawrev-28371	77	163	’s	’s	PART
inlawrev-28371	77	164	assessment	assessment	NOUN
inlawrev-28371	77	165	.	.	PUNCT
inlawrev-28371	78	1	35	35	NUM
inlawrev-28371	78	2	also	also	ADV
inlawrev-28371	78	3	,	,	PUNCT
inlawrev-28371	78	4	gold	gold	NOUN
inlawrev-28371	78	5	coast	coast	NOUN
inlawrev-28371	78	6	’s	’s	PART
inlawrev-28371	78	7	only	only	ADJ
inlawrev-28371	78	8	witness	witness	NOUN
inlawrev-28371	78	9	,	,	PUNCT
inlawrev-28371	78	10	andy	andy	PROPN
inlawrev-28371	78	11	young	young	PROPN
inlawrev-28371	78	12	,	,	PUNCT
inlawrev-28371	78	13	neither	neither	CCONJ
inlawrev-28371	78	14	argued	argue	VERB
inlawrev-28371	78	15	nor	nor	CCONJ
inlawrev-28371	78	16	testified	testify	VERB
inlawrev-28371	78	17	that	that	SCONJ
inlawrev-28371	78	18	the	the	DET
inlawrev-28371	78	19	assessor	assessor	NOUN
inlawrev-28371	78	20	failed	fail	VERB
inlawrev-28371	78	21	to	to	PART
inlawrev-28371	78	22	produce	produce	VERB
inlawrev-28371	78	23	the	the	DET
inlawrev-28371	78	24	twelve	twelve	NUM
inlawrev-28371	78	25	new	new	ADJ
inlawrev-28371	78	26	exhibits.36	exhibits.36	NOUN
inlawrev-28371	78	27	accordingly	accordingly	ADV
inlawrev-28371	78	28	,	,	PUNCT
inlawrev-28371	78	29	the	the	DET
inlawrev-28371	78	30	tax	tax	NOUN
inlawrev-28371	78	31	court	court	NOUN
inlawrev-28371	78	32	refused	refuse	VERB
inlawrev-28371	78	33	to	to	PART
inlawrev-28371	78	34	consider	consider	VERB
inlawrev-28371	78	35	the	the	DET
inlawrev-28371	78	36	twelve	twelve	NUM
inlawrev-28371	78	37	exhibits	exhibit	NOUN
inlawrev-28371	78	38	attached	attach	VERB
inlawrev-28371	78	39	to	to	ADP
inlawrev-28371	78	40	gold	gold	NOUN
inlawrev-28371	78	41	coast	coast	NOUN
inlawrev-28371	78	42	’s	’s	PART
inlawrev-28371	78	43	brief.37	brief.37	NOUN
inlawrev-28371	78	44	the	the	DET
inlawrev-28371	78	45	tax	tax	NOUN
inlawrev-28371	78	46	court	court	NOUN
inlawrev-28371	78	47	also	also	ADV
inlawrev-28371	78	48	held	hold	VERB
inlawrev-28371	78	49	that	that	SCONJ
inlawrev-28371	78	50	gold	gold	NOUN
inlawrev-28371	78	51	coast	coast	NOUN
inlawrev-28371	78	52	failed	fail	VERB
inlawrev-28371	78	53	to	to	PART
inlawrev-28371	78	54	cite	cite	VERB
inlawrev-28371	78	55	any	any	DET
inlawrev-28371	78	56	evidence	evidence	NOUN
inlawrev-28371	78	57	in	in	ADP
inlawrev-28371	78	58	the	the	DET
inlawrev-28371	78	59	certified	certified	ADJ
inlawrev-28371	78	60	record	record	NOUN
inlawrev-28371	78	61	that	that	PRON
inlawrev-28371	78	62	supported	support	VERB
inlawrev-28371	78	63	its	its	PRON
inlawrev-28371	78	64	claim	claim	NOUN
inlawrev-28371	78	65	that	that	SCONJ
inlawrev-28371	78	66	the	the	DET
inlawrev-28371	78	67	assessor	assessor	NOUN
inlawrev-28371	78	68	had	have	AUX
inlawrev-28371	78	69	issued	issue	VERB
inlawrev-28371	78	70	erroneous	erroneous	ADJ
inlawrev-28371	78	71	assessments.38	assessments.38	PROPN
inlawrev-28371	78	72	the	the	DET
inlawrev-28371	78	73	court	court	NOUN
inlawrev-28371	78	74	noted	note	VERB
inlawrev-28371	78	75	that	that	SCONJ
inlawrev-28371	78	76	it	it	PRON
inlawrev-28371	78	77	has	have	VERB
inlawrev-28371	78	78	no	no	DET
inlawrev-28371	78	79	affirmative	affirmative	ADJ
inlawrev-28371	78	80	duty	duty	NOUN
inlawrev-28371	78	81	to	to	PART
inlawrev-28371	78	82	search	search	VERB
inlawrev-28371	78	83	the	the	DET
inlawrev-28371	78	84	certified	certify	VERB
inlawrev-28371	78	85	record	record	NOUN
inlawrev-28371	78	86	and	and	CCONJ
inlawrev-28371	78	87	develop	develop	VERB
inlawrev-28371	78	88	any	any	DET
inlawrev-28371	78	89	party	party	NOUN
inlawrev-28371	78	90	’s	’s	PART
inlawrev-28371	78	91	case	case	NOUN
inlawrev-28371	78	92	on	on	ADP
inlawrev-28371	78	93	the	the	DET
inlawrev-28371	78	94	party	party	NOUN
inlawrev-28371	78	95	’s	’s	PART
inlawrev-28371	78	96	behalf.39	behalf.39	PROPN
inlawrev-28371	78	97	finally	finally	ADV
inlawrev-28371	78	98	,	,	PUNCT
inlawrev-28371	78	99	the	the	DET
inlawrev-28371	78	100	tax	tax	NOUN
inlawrev-28371	78	101	court	court	NOUN
inlawrev-28371	78	102	noted	note	VERB
inlawrev-28371	78	103	that	that	SCONJ
inlawrev-28371	78	104	the	the	DET
inlawrev-28371	78	105	ibtr	ibtr	VERB
inlawrev-28371	78	106	weighed	weigh	VERB
inlawrev-28371	78	107	the	the	DET
inlawrev-28371	78	108	credibility	credibility	NOUN
inlawrev-28371	78	109	and	and	CCONJ
inlawrev-28371	78	110	reliability	reliability	NOUN
inlawrev-28371	78	111	of	of	ADP
inlawrev-28371	78	112	the	the	DET
inlawrev-28371	78	113	evidence	evidence	NOUN
inlawrev-28371	78	114	officially	officially	ADV
inlawrev-28371	78	115	submitted	submit	VERB
inlawrev-28371	78	116	to	to	ADP
inlawrev-28371	78	117	it	it	PRON
inlawrev-28371	78	118	during	during	ADP
inlawrev-28371	78	119	the	the	DET
inlawrev-28371	78	120	hearings.40	hearings.40	NOUN
inlawrev-28371	78	121	the	the	DET
inlawrev-28371	78	122	ibtr	ibtr	VERB
inlawrev-28371	78	123	determined	determine	VERB
inlawrev-28371	78	124	that	that	SCONJ
inlawrev-28371	78	125	,	,	PUNCT
inlawrev-28371	78	126	based	base	VERB
inlawrev-28371	78	127	on	on	ADP
inlawrev-28371	78	128	that	that	DET
inlawrev-28371	78	129	evidence	evidence	NOUN
inlawrev-28371	78	130	or	or	CCONJ
inlawrev-28371	78	131	the	the	DET
inlawrev-28371	78	132	lack	lack	NOUN
inlawrev-28371	78	133	thereof	thereof	ADV
inlawrev-28371	78	134	,	,	PUNCT
inlawrev-28371	78	135	gold	gold	NOUN
inlawrev-28371	78	136	coast	coast	NOUN
inlawrev-28371	78	137	had	have	AUX
inlawrev-28371	78	138	failed	fail	VERB
inlawrev-28371	78	139	to	to	PART
inlawrev-28371	78	140	provide	provide	VERB
inlawrev-28371	78	141	probative	probative	ADJ
inlawrev-28371	78	142	market	market	NOUN
inlawrev-28371	78	143	-	-	PUNCT
inlawrev-28371	78	144	based	base	VERB
inlawrev-28371	78	145	evidence	evidence	NOUN
inlawrev-28371	78	146	to	to	PART
inlawrev-28371	78	147	demonstrate	demonstrate	VERB
inlawrev-28371	78	148	the	the	DET
inlawrev-28371	78	149	five	five	NUM
inlawrev-28371	78	150	parcels	parcel	NOUN
inlawrev-28371	78	151	’	'	PUNCT
inlawrev-28371	78	152	correct	correct	ADJ
inlawrev-28371	78	153	values	value	NOUN
inlawrev-28371	78	154	—	—	PUNCT
inlawrev-28371	78	155	—	—	PUNCT
inlawrev-28371	78	156	—	—	PUNCT
inlawrev-28371	78	157	—	—	PUNCT
inlawrev-28371	78	158	—	—	PUNCT
inlawrev-28371	78	159	—	—	PUNCT
inlawrev-28371	78	160	—	—	PUNCT
inlawrev-28371	78	161	—	—	PUNCT
inlawrev-28371	78	162	—	—	PUNCT
inlawrev-28371	78	163	—	—	PUNCT
inlawrev-28371	78	164	—	—	PUNCT
inlawrev-28371	78	165	—	—	PUNCT
inlawrev-28371	78	166	—	—	PUNCT
inlawrev-28371	78	167	—	—	PUNCT
inlawrev-28371	78	168	—	—	PUNCT
inlawrev-28371	78	169	—	—	PUNCT
inlawrev-28371	78	170	—	—	PUNCT
inlawrev-28371	78	171	—	—	PUNCT
inlawrev-28371	78	172	—	—	PUNCT
inlawrev-28371	78	173	—	—	PUNCT
inlawrev-28371	78	174	—	—	PUNCT
inlawrev-28371	78	175	—	—	PUNCT
inlawrev-28371	78	176	—	—	PUNCT
inlawrev-28371	78	177	—	—	PUNCT
inlawrev-28371	78	178	—	—	PUNCT
inlawrev-28371	78	179	—	—	PUNCT
inlawrev-28371	78	180	—	—	PUNCT
inlawrev-28371	78	181	—	—	PUNCT
inlawrev-28371	78	182	—	—	PUNCT
inlawrev-28371	78	183	27	27	NUM
inlawrev-28371	78	184	.	.	PUNCT
inlawrev-28371	79	1	i	i	PRON
inlawrev-28371	79	2	d.	d.	PROPN
inlawrev-28371	79	3	28	28	NUM
inlawrev-28371	79	4	.	.	PUNCT
inlawrev-28371	80	1	i	i	PRON
inlawrev-28371	80	2	d.	d.	PROPN
inlawrev-28371	80	3	29	29	NUM
inlawrev-28371	80	4	.	.	PUNCT
inlawrev-28371	81	1	i	i	PRON
inlawrev-28371	81	2	d.	d.	PROPN
inlawrev-28371	81	3	at	at	ADP
inlawrev-28371	81	4	1279	1279	NUM
inlawrev-28371	81	5	.	.	PUNCT
inlawrev-28371	82	1	30	30	NUM
inlawrev-28371	82	2	.	.	PUNCT
inlawrev-28371	83	1	i	i	PRON
inlawrev-28371	83	2	d.	d.	PROPN
inlawrev-28371	83	3	31	31	NUM
inlawrev-28371	83	4	.	.	PUNCT
inlawrev-28371	84	1	i	i	PRON
inlawrev-28371	84	2	d.	d.	PROPN
inlawrev-28371	84	3	32	32	NUM
inlawrev-28371	84	4	.	.	PUNCT
inlawrev-28371	85	1	i	i	PRON
inlawrev-28371	85	2	d.	d.	PROPN
inlawrev-28371	85	3	33	33	NUM
inlawrev-28371	85	4	.	.	PUNCT
inlawrev-28371	86	1	i	i	PRON
inlawrev-28371	86	2	d.	d.	PROPN
inlawrev-28371	86	3	at	at	ADP
inlawrev-28371	86	4	1280	1280	NUM
inlawrev-28371	86	5	.	.	PUNCT
inlawrev-28371	87	1	34	34	NUM
inlawrev-28371	87	2	.	.	PUNCT
inlawrev-28371	88	1	i	i	PRON
inlawrev-28371	88	2	d.	d.	PROPN
inlawrev-28371	88	3	35	35	NUM
inlawrev-28371	88	4	.	.	PUNCT
inlawrev-28371	89	1	i	i	PRON
inlawrev-28371	89	2	d.	d.	PROPN
inlawrev-28371	89	3	36	36	NUM
inlawrev-28371	89	4	.	.	PUNCT
inlawrev-28371	90	1	i	i	PRON
inlawrev-28371	90	2	d.	d.	PROPN
inlawrev-28371	90	3	37	37	NUM
inlawrev-28371	90	4	.	.	PUNCT
inlawrev-28371	91	1	i	i	PRON
inlawrev-28371	91	2	d.	d.	PROPN
inlawrev-28371	91	3	38	38	NUM
inlawrev-28371	91	4	.	.	PUNCT
inlawrev-28371	92	1	i	i	PRON
inlawrev-28371	92	2	d.	d.	PROPN
inlawrev-28371	92	3	at	at	ADP
inlawrev-28371	92	4	1280	1280	NUM
inlawrev-28371	92	5	-	-	SYM
inlawrev-28371	92	6	81	81	NUM
inlawrev-28371	92	7	.	.	NOUN
inlawrev-28371	92	8	39	39	NUM
inlawrev-28371	92	9	.	.	PUNCT
inlawrev-28371	93	1	i	i	PRON
inlawrev-28371	93	2	d.	d.	PROPN
inlawrev-28371	93	3	at	at	ADP
inlawrev-28371	93	4	1281	1281	NUM
inlawrev-28371	93	5	.	.	PUNCT
inlawrev-28371	94	1	40	40	NUM
inlawrev-28371	94	2	.	.	PUNCT
inlawrev-28371	95	1	i	i	PRON
inlawrev-28371	95	2	d.	d.	PROPN
inlawrev-28371	95	3	2024	2024	NUM
inlawrev-28371	95	4	]	]	PUNCT
inlawrev-28371	95	5	tax	tax	NOUN
inlawrev-28371	95	6	law	law	NOUN
inlawrev-28371	95	7	983	983	NUM
inlawrev-28371	95	8	for	for	ADP
inlawrev-28371	95	9	the	the	DET
inlawrev-28371	95	10	2017	2017	NUM
inlawrev-28371	95	11	tax	tax	NOUN
inlawrev-28371	95	12	year.41	year.41	NOUN
inlawrev-28371	95	13	because	because	SCONJ
inlawrev-28371	95	14	the	the	DET
inlawrev-28371	95	15	tax	tax	NOUN
inlawrev-28371	95	16	court	court	NOUN
inlawrev-28371	95	17	’s	’s	PART
inlawrev-28371	95	18	statutory	statutory	PROPN
inlawrev-28371	95	19	authority	authority	NOUN
inlawrev-28371	95	20	permits	permit	VERB
inlawrev-28371	95	21	it	it	PRON
inlawrev-28371	95	22	to	to	ADP
inlawrev-28371	95	23	neither	neither	CCONJ
inlawrev-28371	95	24	reweigh	reweigh	VERB
inlawrev-28371	95	25	the	the	DET
inlawrev-28371	95	26	evidence	evidence	NOUN
inlawrev-28371	95	27	nor	nor	CCONJ
inlawrev-28371	95	28	judge	judge	VERB
inlawrev-28371	95	29	its	its	PRON
inlawrev-28371	95	30	credibility	credibility	NOUN
inlawrev-28371	95	31	when	when	SCONJ
inlawrev-28371	95	32	reviewing	review	VERB
inlawrev-28371	95	33	ibtr	ibtr	ADJ
inlawrev-28371	95	34	decisions	decision	NOUN
inlawrev-28371	95	35	,	,	PUNCT
inlawrev-28371	95	36	it	it	PRON
inlawrev-28371	95	37	had	have	VERB
inlawrev-28371	95	38	to	to	PART
inlawrev-28371	95	39	uphold	uphold	VERB
inlawrev-28371	95	40	the	the	DET
inlawrev-28371	95	41	ibtr	ibtr	NOUN
inlawrev-28371	95	42	’s	’s	PART
inlawrev-28371	95	43	decision	decision	NOUN
inlawrev-28371	95	44	against	against	ADP
inlawrev-28371	95	45	gold	gold	NOUN
inlawrev-28371	95	46	coast.42	coast.42	VERB
inlawrev-28371	95	47	2	2	NUM
inlawrev-28371	95	48	.	.	PUNCT
inlawrev-28371	96	1	wendy	wendy	PROPN
inlawrev-28371	96	2	h.	h.	PROPN
inlawrev-28371	96	3	elwood	elwood	PROPN
inlawrev-28371	96	4	trust	trust	PROPN
inlawrev-28371	96	5	.	.	PUNCT
inlawrev-28371	97	1	v.	v.	ADP
inlawrev-28371	97	2	bartholomew	bartholomew	PROPN
inlawrev-28371	97	3	county	county	PROPN
inlawrev-28371	97	4	assessor.43	assessor.43	PROPN
inlawrev-28371	97	5	—	—	PUNCT
inlawrev-28371	97	6	the	the	DET
inlawrev-28371	97	7	issue	issue	NOUN
inlawrev-28371	97	8	before	before	SCONJ
inlawrev-28371	97	9	the	the	DET
inlawrev-28371	97	10	tax	tax	NOUN
inlawrev-28371	97	11	court	court	NOUN
inlawrev-28371	97	12	was	be	AUX
inlawrev-28371	97	13	whether	whether	SCONJ
inlawrev-28371	97	14	the	the	DET
inlawrev-28371	97	15	ibtr	ibtr	VERB
inlawrev-28371	97	16	properly	properly	ADV
inlawrev-28371	97	17	ruled	rule	VERB
inlawrev-28371	97	18	that	that	SCONJ
inlawrev-28371	97	19	,	,	PUNCT
inlawrev-28371	97	20	since	since	SCONJ
inlawrev-28371	97	21	determining	determine	VERB
inlawrev-28371	97	22	a	a	DET
inlawrev-28371	97	23	taxpayer	taxpayer	NOUN
inlawrev-28371	97	24	’s	’s	PART
inlawrev-28371	97	25	eligibility	eligibility	NOUN
inlawrev-28371	97	26	for	for	ADP
inlawrev-28371	97	27	a	a	DET
inlawrev-28371	97	28	developer	developer	NOUN
inlawrev-28371	97	29	’s	’s	PART
inlawrev-28371	97	30	discount	discount	NOUN
inlawrev-28371	97	31	involved	involve	VERB
inlawrev-28371	97	32	subjective	subjective	ADJ
inlawrev-28371	97	33	judgment	judgment	NOUN
inlawrev-28371	97	34	,	,	PUNCT
inlawrev-28371	97	35	a	a	DET
inlawrev-28371	97	36	taxpayer	taxpayer	NOUN
inlawrev-28371	97	37	challenging	challenge	VERB
inlawrev-28371	97	38	this	this	DET
inlawrev-28371	97	39	determination	determination	NOUN
inlawrev-28371	97	40	failed	fail	VERB
inlawrev-28371	97	41	to	to	PART
inlawrev-28371	97	42	do	do	VERB
inlawrev-28371	97	43	so	so	ADV
inlawrev-28371	97	44	in	in	ADP
inlawrev-28371	97	45	a	a	DET
inlawrev-28371	97	46	timely	timely	ADJ
inlawrev-28371	97	47	manner	manner	NOUN
inlawrev-28371	97	48	because	because	SCONJ
inlawrev-28371	97	49	it	it	PRON
inlawrev-28371	97	50	used	use	VERB
inlawrev-28371	97	51	the	the	DET
inlawrev-28371	97	52	appeal	appeal	NOUN
inlawrev-28371	97	53	process	process	NOUN
inlawrev-28371	97	54	governed	govern	VERB
inlawrev-28371	97	55	by	by	ADP
inlawrev-28371	97	56	the	the	DET
inlawrev-28371	97	57	threeyear	threeyear	NOUN
inlawrev-28371	97	58	filing	filing	NOUN
inlawrev-28371	97	59	limitation	limitation	NOUN
inlawrev-28371	97	60	rather	rather	ADV
inlawrev-28371	97	61	than	than	ADP
inlawrev-28371	97	62	the	the	DET
inlawrev-28371	97	63	forty	forty	NUM
inlawrev-28371	97	64	-	-	PUNCT
inlawrev-28371	97	65	five	five	NUM
inlawrev-28371	97	66	-	-	PUNCT
inlawrev-28371	97	67	day	day	NOUN
inlawrev-28371	97	68	one	one	NUM
inlawrev-28371	97	69	.	.	PUNCT
inlawrev-28371	98	1	in	in	ADP
inlawrev-28371	98	2	2016	2016	NUM
inlawrev-28371	98	3	,	,	PUNCT
inlawrev-28371	98	4	carr	carr	PROPN
inlawrev-28371	98	5	road	road	PROPN
inlawrev-28371	98	6	development	development	PROPN
inlawrev-28371	98	7	,	,	PUNCT
inlawrev-28371	98	8	llc	llc	PROPN
inlawrev-28371	98	9	(	(	PUNCT
inlawrev-28371	98	10	“	"	PUNCT
inlawrev-28371	98	11	carr	carr	PROPN
inlawrev-28371	98	12	road	road	NOUN
inlawrev-28371	98	13	”	"	PUNCT
inlawrev-28371	98	14	)	)	PUNCT
inlawrev-28371	98	15	owned	own	VERB
inlawrev-28371	98	16	several	several	ADJ
inlawrev-28371	98	17	undeveloped	undeveloped	ADJ
inlawrev-28371	98	18	,	,	PUNCT
inlawrev-28371	98	19	vacant	vacant	ADJ
inlawrev-28371	98	20	,	,	PUNCT
inlawrev-28371	98	21	contiguous	contiguous	ADJ
inlawrev-28371	98	22	lakefront	lakefront	NOUN
inlawrev-28371	98	23	lots	lot	NOUN
inlawrev-28371	98	24	in	in	ADP
inlawrev-28371	98	25	bartholomew	bartholomew	PROPN
inlawrev-28371	98	26	county.44	county.44	NOUN
inlawrev-28371	98	27	during	during	ADP
inlawrev-28371	98	28	its	its	PRON
inlawrev-28371	98	29	ownership	ownership	NOUN
inlawrev-28371	98	30	,	,	PUNCT
inlawrev-28371	98	31	carr	carr	PROPN
inlawrev-28371	98	32	road	road	NOUN
inlawrev-28371	98	33	invested	invest	VERB
inlawrev-28371	98	34	at	at	ADP
inlawrev-28371	98	35	least	least	ADV
inlawrev-28371	98	36	$	$	SYM
inlawrev-28371	98	37	1.5	1.5	NUM
inlawrev-28371	98	38	million	million	NUM
inlawrev-28371	98	39	in	in	ADP
inlawrev-28371	98	40	the	the	DET
inlawrev-28371	98	41	development	development	NOUN
inlawrev-28371	98	42	and	and	CCONJ
inlawrev-28371	98	43	renovation	renovation	NOUN
inlawrev-28371	98	44	of	of	ADP
inlawrev-28371	98	45	the	the	DET
inlawrev-28371	98	46	lots.45	lots.45	PROPN
inlawrev-28371	98	47	carr	carr	PROPN
inlawrev-28371	98	48	road	road	PROPN
inlawrev-28371	98	49	discounted	discount	VERB
inlawrev-28371	98	50	the	the	DET
inlawrev-28371	98	51	assessed	assessed	ADJ
inlawrev-28371	98	52	value	value	NOUN
inlawrev-28371	98	53	of	of	ADP
inlawrev-28371	98	54	its	its	PRON
inlawrev-28371	98	55	lots	lot	NOUN
inlawrev-28371	98	56	pursuant	pursuant	ADJ
inlawrev-28371	98	57	to	to	ADP
inlawrev-28371	98	58	indiana	indiana	PROPN
inlawrev-28371	98	59	’s	’s	PART
inlawrev-28371	98	60	“	"	PUNCT
inlawrev-28371	98	61	developer	developer	NOUN
inlawrev-28371	98	62	’s	’s	PART
inlawrev-28371	98	63	discount	discount	NOUN
inlawrev-28371	98	64	.	.	PUNCT
inlawrev-28371	99	1	”46	”46	PROPN
inlawrev-28371	99	2	indiana	indiana	PROPN
inlawrev-28371	99	3	’s	’s	PART
inlawrev-28371	99	4	legislature	legislature	NOUN
inlawrev-28371	99	5	had	have	AUX
inlawrev-28371	99	6	enacted	enact	VERB
inlawrev-28371	99	7	the	the	DET
inlawrev-28371	99	8	discount	discount	NOUN
inlawrev-28371	99	9	to	to	PART
inlawrev-28371	99	10	encourage	encourage	VERB
inlawrev-28371	99	11	developers	developer	NOUN
inlawrev-28371	99	12	to	to	PART
inlawrev-28371	99	13	buy	buy	VERB
inlawrev-28371	99	14	farmland	farmland	NOUN
inlawrev-28371	99	15	,	,	PUNCT
inlawrev-28371	99	16	subdivide	subdivide	VERB
inlawrev-28371	99	17	it	it	PRON
inlawrev-28371	99	18	into	into	ADP
inlawrev-28371	99	19	lots	lot	NOUN
inlawrev-28371	99	20	,	,	PUNCT
inlawrev-28371	99	21	resell	resell	VERB
inlawrev-28371	99	22	the	the	DET
inlawrev-28371	99	23	lots	lot	NOUN
inlawrev-28371	99	24	,	,	PUNCT
inlawrev-28371	99	25	and	and	CCONJ
inlawrev-28371	99	26	receive	receive	VERB
inlawrev-28371	99	27	the	the	DET
inlawrev-28371	99	28	benefit	benefit	NOUN
inlawrev-28371	99	29	of	of	ADP
inlawrev-28371	99	30	a	a	DET
inlawrev-28371	99	31	lower	low	ADJ
inlawrev-28371	99	32	agriculture	agriculture	NOUN
inlawrev-28371	99	33	land	land	NOUN
inlawrev-28371	99	34	assessment.47	assessment.47	PROPN
inlawrev-28371	99	35	lot	lot	NOUN
inlawrev-28371	99	36	8	8	NUM
inlawrev-28371	99	37	’s	’s	PART
inlawrev-28371	99	38	1.07	1.07	NUM
inlawrev-28371	99	39	acres	acre	NOUN
inlawrev-28371	99	40	received	receive	VERB
inlawrev-28371	99	41	an	an	DET
inlawrev-28371	99	42	assessed	assessed	ADJ
inlawrev-28371	99	43	value	value	NOUN
inlawrev-28371	99	44	of	of	ADP
inlawrev-28371	99	45	$	$	SYM
inlawrev-28371	99	46	1,900	1,900	NUM
inlawrev-28371	99	47	,	,	PUNCT
inlawrev-28371	99	48	while	while	SCONJ
inlawrev-28371	99	49	lot	lot	NOUN
inlawrev-28371	99	50	9	9	NUM
inlawrev-28371	99	51	’s	’s	PART
inlawrev-28371	99	52	0.88	0.88	NUM
inlawrev-28371	99	53	acres	acre	NOUN
inlawrev-28371	99	54	received	receive	VERB
inlawrev-28371	99	55	a	a	DET
inlawrev-28371	99	56	$	$	SYM
inlawrev-28371	99	57	2,000	2,000	NUM
inlawrev-28371	99	58	assessed	assess	VERB
inlawrev-28371	99	59	value.48	value.48	NOUN
inlawrev-28371	99	60	in	in	ADP
inlawrev-28371	99	61	2017	2017	NUM
inlawrev-28371	99	62	,	,	PUNCT
inlawrev-28371	99	63	mark	mark	PROPN
inlawrev-28371	99	64	and	and	CCONJ
inlawrev-28371	99	65	wendy	wendy	PROPN
inlawrev-28371	99	66	elwood	elwood	PROPN
inlawrev-28371	99	67	(	(	PUNCT
inlawrev-28371	99	68	the	the	DET
inlawrev-28371	99	69	“	"	PUNCT
inlawrev-28371	99	70	elwoods	elwood	NOUN
inlawrev-28371	99	71	”	"	PUNCT
inlawrev-28371	99	72	)	)	PUNCT
inlawrev-28371	99	73	,	,	PUNCT
inlawrev-28371	99	74	via	via	ADP
inlawrev-28371	99	75	their	their	PRON
inlawrev-28371	99	76	trust	trust	NOUN
inlawrev-28371	99	77	,	,	PUNCT
inlawrev-28371	99	78	the	the	DET
inlawrev-28371	99	79	wendy	wendy	PROPN
inlawrev-28371	99	80	h.	h.	PROPN
inlawrev-28371	99	81	elwood	elwood	PROPN
inlawrev-28371	99	82	trust	trust	PROPN
inlawrev-28371	99	83	(	(	PUNCT
inlawrev-28371	99	84	the	the	DET
inlawrev-28371	99	85	“	"	PUNCT
inlawrev-28371	99	86	trust	trust	NOUN
inlawrev-28371	99	87	”	"	PUNCT
inlawrev-28371	99	88	)	)	PUNCT
inlawrev-28371	99	89	,	,	PUNCT
inlawrev-28371	99	90	purchased	purchase	VERB
inlawrev-28371	99	91	carr	carr	PROPN
inlawrev-28371	99	92	road	road	PROPN
inlawrev-28371	99	93	’s	’s	PART
inlawrev-28371	99	94	lots	lot	NOUN
inlawrev-28371	99	95	8	8	NUM
inlawrev-28371	99	96	and	and	CCONJ
inlawrev-28371	99	97	9	9	NUM
inlawrev-28371	99	98	,	,	PUNCT
inlawrev-28371	99	99	intending	intend	VERB
inlawrev-28371	99	100	to	to	PART
inlawrev-28371	99	101	re	re	VERB
inlawrev-28371	99	102	-	-	VERB
inlawrev-28371	99	103	plat	plat	VERB
inlawrev-28371	99	104	the	the	DET
inlawrev-28371	99	105	two	two	NUM
inlawrev-28371	99	106	lots	lot	NOUN
inlawrev-28371	99	107	into	into	ADP
inlawrev-28371	99	108	four	four	NUM
inlawrev-28371	99	109	lots	lot	NOUN
inlawrev-28371	99	110	,	,	PUNCT
inlawrev-28371	99	111	build	build	VERB
inlawrev-28371	99	112	their	their	PRON
inlawrev-28371	99	113	primary	primary	ADJ
inlawrev-28371	99	114	residence	residence	NOUN
inlawrev-28371	99	115	on	on	ADP
inlawrev-28371	99	116	one	one	NUM
inlawrev-28371	99	117	,	,	PUNCT
inlawrev-28371	99	118	and	and	CCONJ
inlawrev-28371	99	119	resell	resell	VERB
inlawrev-28371	99	120	the	the	DET
inlawrev-28371	99	121	remaining	remain	VERB
inlawrev-28371	99	122	contiguous	contiguous	ADJ
inlawrev-28371	99	123	lots.49	lots.49	ADP
inlawrev-28371	99	124	the	the	DET
inlawrev-28371	99	125	trust	trust	NOUN
inlawrev-28371	99	126	paid	pay	VERB
inlawrev-28371	99	127	$	$	SYM
inlawrev-28371	99	128	1,550,000.50	1,550,000.50	NUM
inlawrev-28371	99	129	in	in	ADP
inlawrev-28371	99	130	2018	2018	NUM
inlawrev-28371	99	131	,	,	PUNCT
inlawrev-28371	99	132	the	the	DET
inlawrev-28371	99	133	bartholomew	bartholomew	PROPN
inlawrev-28371	99	134	county	county	PROPN
inlawrev-28371	99	135	assessor	assessor	NOUN
inlawrev-28371	99	136	(	(	PUNCT
inlawrev-28371	99	137	the	the	DET
inlawrev-28371	99	138	“	"	PUNCT
inlawrev-28371	99	139	assessor	assessor	NOUN
inlawrev-28371	99	140	”	"	PUNCT
inlawrev-28371	99	141	)	)	PUNCT
inlawrev-28371	99	142	removed	remove	VERB
inlawrev-28371	99	143	the	the	DET
inlawrev-28371	99	144	developer	developer	NOUN
inlawrev-28371	99	145	’s	’s	PART
inlawrev-28371	99	146	discount	discount	NOUN
inlawrev-28371	99	147	from	from	ADP
inlawrev-28371	99	148	the	the	DET
inlawrev-28371	99	149	lots	lot	NOUN
inlawrev-28371	99	150	,	,	PUNCT
inlawrev-28371	99	151	increasing	increase	VERB
inlawrev-28371	99	152	lot	lot	NOUN
inlawrev-28371	99	153	8	8	NUM
inlawrev-28371	99	154	’s	’s	NOUN
inlawrev-28371	99	155	assessment	assessment	NOUN
inlawrev-28371	99	156	in	in	ADP
inlawrev-28371	99	157	2018	2018	NUM
inlawrev-28371	99	158	and	and	CCONJ
inlawrev-28371	99	159	2019	2019	NUM
inlawrev-28371	99	160	to	to	PART
inlawrev-28371	99	161	$	$	SYM
inlawrev-28371	99	162	729,100	729,100	NUM
inlawrev-28371	99	163	and	and	CCONJ
inlawrev-28371	99	164	lot	lot	NOUN
inlawrev-28371	99	165	9	9	NUM
inlawrev-28371	99	166	’s	’s	NOUN
inlawrev-28371	99	167	assessment	assessment	NOUN
inlawrev-28371	99	168	to	to	ADP
inlawrev-28371	99	169	$	$	SYM
inlawrev-28371	99	170	705,600.51	705,600.51	NUM
inlawrev-28371	99	171	in	in	ADP
inlawrev-28371	99	172	2020	2020	NUM
inlawrev-28371	99	173	,	,	PUNCT
inlawrev-28371	99	174	the	the	DET
inlawrev-28371	99	175	assessment	assessment	NOUN
inlawrev-28371	99	176	valuations	valuation	NOUN
inlawrev-28371	99	177	were	be	AUX
inlawrev-28371	99	178	reduced	reduce	VERB
inlawrev-28371	99	179	to	to	ADP
inlawrev-28371	99	180	$	$	SYM
inlawrev-28371	99	181	412,600	412,600	NUM
inlawrev-28371	99	182	for	for	ADP
inlawrev-28371	99	183	lot	lot	NOUN
inlawrev-28371	99	184	8	8	NUM
inlawrev-28371	99	185	and	and	CCONJ
inlawrev-28371	99	186	$	$	SYM
inlawrev-28371	99	187	416,100	416,100	NUM
inlawrev-28371	99	188	for	for	ADP
inlawrev-28371	99	189	lot	lot	NOUN
inlawrev-28371	99	190	9.52	9.52	NUM
inlawrev-28371	99	191	in	in	ADP
inlawrev-28371	99	192	order	order	NOUN
inlawrev-28371	99	193	to	to	PART
inlawrev-28371	99	194	facilitate	facilitate	VERB
inlawrev-28371	99	195	the	the	DET
inlawrev-28371	99	196	lots	lot	NOUN
inlawrev-28371	99	197	’	'	PUNCT
inlawrev-28371	99	198	resale	resale	NOUN
inlawrev-28371	99	199	,	,	PUNCT
inlawrev-28371	99	200	the	the	DET
inlawrev-28371	99	201	trust	trust	NOUN
inlawrev-28371	99	202	sought	seek	VERB
inlawrev-28371	99	203	re	re	NOUN
inlawrev-28371	99	204	-	-	VERB
inlawrev-28371	99	205	platting	plat	VERB
inlawrev-28371	99	206	of	of	ADP
inlawrev-28371	99	207	lots	lot	NOUN
inlawrev-28371	99	208	8	8	NUM
inlawrev-28371	99	209	and	and	CCONJ
inlawrev-28371	99	210	9	9	NUM
inlawrev-28371	99	211	and	and	CCONJ
inlawrev-28371	99	212	dividing	divide	VERB
inlawrev-28371	99	213	them	they	PRON
inlawrev-28371	99	214	into	into	ADP
inlawrev-28371	99	215	four	four	NUM
inlawrev-28371	99	216	lots.53	lots.53	NOUN
inlawrev-28371	99	217	in	in	ADP
inlawrev-28371	99	218	may	may	PROPN
inlawrev-28371	99	219	2020	2020	NUM
inlawrev-28371	99	220	,	,	PUNCT
inlawrev-28371	99	221	the	the	DET
inlawrev-28371	99	222	trust	trust	NOUN
inlawrev-28371	99	223	challenged	challenge	VERB
inlawrev-28371	99	224	the	the	DET
inlawrev-28371	99	225	assessor	assessor	NOUN
inlawrev-28371	99	226	’s	’s	PART
inlawrev-28371	99	227	removal	removal	NOUN
inlawrev-28371	99	228	of	of	ADP
inlawrev-28371	99	229	the	the	DET
inlawrev-28371	99	230	developer	developer	NOUN
inlawrev-28371	99	231	’s	’s	PART
inlawrev-28371	99	232	discount	discount	NOUN
inlawrev-28371	99	233	for	for	ADP
inlawrev-28371	99	234	each	each	PRON
inlawrev-28371	99	235	of	of	ADP
inlawrev-28371	99	236	the	the	DET
inlawrev-28371	99	237	lots	lot	NOUN
inlawrev-28371	99	238	’	'	PUNCT
inlawrev-28371	99	239	2018	2018	NUM
inlawrev-28371	99	240	to	to	ADP
inlawrev-28371	99	241	2020	2020	NUM
inlawrev-28371	99	242	assessment	assessment	NOUN
inlawrev-28371	99	243	years	year	NOUN
inlawrev-28371	99	244	by	by	ADP
inlawrev-28371	99	245	filing	file	VERB
inlawrev-28371	99	246	three	three	NUM
inlawrev-28371	99	247	form	form	NOUN
inlawrev-28371	99	248	130	130	NUM
inlawrev-28371	99	249	appeals.54	appeals.54	NOUN
inlawrev-28371	99	250	for	for	ADP
inlawrev-28371	99	251	the	the	DET
inlawrev-28371	99	252	2018	2018	NUM
inlawrev-28371	99	253	and	and	CCONJ
inlawrev-28371	99	254	2019	2019	NUM
inlawrev-28371	99	255	assessment	assessment	NOUN
inlawrev-28371	99	256	years	year	NOUN
inlawrev-28371	99	257	,	,	PUNCT
inlawrev-28371	99	258	the	the	DET
inlawrev-28371	99	259	—	—	PUNCT
inlawrev-28371	99	260	—	—	PUNCT
inlawrev-28371	99	261	—	—	PUNCT
inlawrev-28371	99	262	—	—	PUNCT
inlawrev-28371	99	263	—	—	PUNCT
inlawrev-28371	99	264	—	—	PUNCT
inlawrev-28371	99	265	—	—	PUNCT
inlawrev-28371	99	266	—	—	PUNCT
inlawrev-28371	99	267	—	—	PUNCT
inlawrev-28371	99	268	—	—	PUNCT
inlawrev-28371	99	269	—	—	PUNCT
inlawrev-28371	99	270	—	—	PUNCT
inlawrev-28371	99	271	—	—	PUNCT
inlawrev-28371	99	272	—	—	PUNCT
inlawrev-28371	99	273	—	—	PUNCT
inlawrev-28371	99	274	—	—	PUNCT
inlawrev-28371	99	275	—	—	PUNCT
inlawrev-28371	99	276	—	—	PUNCT
inlawrev-28371	99	277	—	—	PUNCT
inlawrev-28371	99	278	—	—	PUNCT
inlawrev-28371	99	279	—	—	PUNCT
inlawrev-28371	99	280	—	—	PUNCT
inlawrev-28371	99	281	—	—	PUNCT
inlawrev-28371	99	282	—	—	PUNCT
inlawrev-28371	99	283	—	—	PUNCT
inlawrev-28371	99	284	—	—	PUNCT
inlawrev-28371	99	285	—	—	PUNCT
inlawrev-28371	99	286	—	—	PUNCT
inlawrev-28371	99	287	—	—	PUNCT
inlawrev-28371	99	288	41	41	NUM
inlawrev-28371	99	289	.	.	PUNCT
inlawrev-28371	100	1	i	i	PRON
inlawrev-28371	100	2	d.	d.	PROPN
inlawrev-28371	100	3	42	42	NUM
inlawrev-28371	100	4	.	.	PUNCT
inlawrev-28371	101	1	i	i	PRON
inlawrev-28371	101	2	d.	d.	PROPN
inlawrev-28371	101	3	43	43	NUM
inlawrev-28371	101	4	.	.	PUNCT
inlawrev-28371	101	5	217	217	NUM
inlawrev-28371	101	6	n.e.3d	n.e.3d	NUM
inlawrev-28371	101	7	1286	1286	NUM
inlawrev-28371	101	8	(	(	PUNCT
inlawrev-28371	101	9	ind	ind	NOUN
inlawrev-28371	101	10	.	.	PUNCT
inlawrev-28371	102	1	t.c	t.c	PROPN
inlawrev-28371	102	2	.	.	PROPN
inlawrev-28371	102	3	2023	2023	NUM
inlawrev-28371	102	4	)	)	PUNCT
inlawrev-28371	102	5	.	.	PUNCT
inlawrev-28371	103	1	44	44	NUM
inlawrev-28371	103	2	.	.	PUNCT
inlawrev-28371	104	1	i	i	PRON
inlawrev-28371	104	2	d.	d.	PROPN
inlawrev-28371	104	3	at	at	ADP
inlawrev-28371	104	4	1287	1287	NUM
inlawrev-28371	104	5	.	.	PUNCT
inlawrev-28371	105	1	45	45	NUM
inlawrev-28371	105	2	.	.	PUNCT
inlawrev-28371	106	1	i	i	PRON
inlawrev-28371	106	2	d.	d.	PROPN
inlawrev-28371	106	3	46	46	NUM
inlawrev-28371	106	4	.	.	PUNCT
inlawrev-28371	107	1	i	i	PRON
inlawrev-28371	107	2	d.	d.	PROPN
inlawrev-28371	107	3	47	47	NUM
inlawrev-28371	107	4	.	.	PUNCT
inlawrev-28371	108	1	i	i	PRON
inlawrev-28371	108	2	d.	d.	PROPN
inlawrev-28371	108	3	at	at	ADP
inlawrev-28371	108	4	1287	1287	NUM
inlawrev-28371	108	5	n.2	n.2	PUNCT
inlawrev-28371	108	6	(	(	PUNCT
inlawrev-28371	108	7	citing	cite	VERB
inlawrev-28371	108	8	ind	ind	NOUN
inlawrev-28371	108	9	.	.	PUNCT
inlawrev-28371	109	1	code	code	PROPN
inlawrev-28371	109	2	§	§	PROPN
inlawrev-28371	109	3	6	6	NUM
inlawrev-28371	109	4	-	-	SYM
inlawrev-28371	109	5	1.1	1.1	NUM
inlawrev-28371	109	6	-	-	PUNCT
inlawrev-28371	109	7	4	4	NUM
inlawrev-28371	109	8	-	-	SYM
inlawrev-28371	109	9	12	12	NUM
inlawrev-28371	109	10	(	(	PUNCT
inlawrev-28371	109	11	2023	2023	NUM
inlawrev-28371	109	12	)	)	PUNCT
inlawrev-28371	109	13	)	)	PUNCT
inlawrev-28371	110	1	;	;	PUNCT
inlawrev-28371	110	2	i	i	PRON
inlawrev-28371	110	3	d.	d.	PROPN
inlawrev-28371	110	4	at	at	ADP
inlawrev-28371	110	5	1291	1291	NUM
inlawrev-28371	110	6	(	(	PUNCT
inlawrev-28371	110	7	citing	cite	VERB
inlawrev-28371	110	8	ind	ind	NOUN
inlawrev-28371	110	9	.	.	PUNCT
inlawrev-28371	111	1	code	code	PROPN
inlawrev-28371	111	2	§	§	PROPN
inlawrev-28371	111	3	61.1	61.1	NUM
inlawrev-28371	111	4	-	-	SYM
inlawrev-28371	111	5	4	4	NUM
inlawrev-28371	111	6	-	-	SYM
inlawrev-28371	111	7	12	12	NUM
inlawrev-28371	111	8	(	(	PUNCT
inlawrev-28371	111	9	2018	2018	NUM
inlawrev-28371	111	10	)	)	PUNCT
inlawrev-28371	111	11	)	)	PUNCT
inlawrev-28371	111	12	.	.	PUNCT
inlawrev-28371	112	1	48	48	NUM
inlawrev-28371	112	2	.	.	PUNCT
inlawrev-28371	113	1	i	i	PRON
inlawrev-28371	113	2	d.	d.	PROPN
inlawrev-28371	113	3	at	at	ADP
inlawrev-28371	113	4	1288	1288	NUM
inlawrev-28371	113	5	.	.	PUNCT
inlawrev-28371	114	1	49	49	NUM
inlawrev-28371	114	2	.	.	PUNCT
inlawrev-28371	115	1	i	i	PRON
inlawrev-28371	115	2	d.	d.	PROPN
inlawrev-28371	115	3	at	at	ADP
inlawrev-28371	115	4	1287	1287	NUM
inlawrev-28371	115	5	.	.	PUNCT
inlawrev-28371	116	1	50	50	NUM
inlawrev-28371	116	2	.	.	PUNCT
inlawrev-28371	117	1	i	i	PRON
inlawrev-28371	117	2	d.	d.	PROPN
inlawrev-28371	117	3	51	51	NUM
inlawrev-28371	117	4	.	.	PUNCT
inlawrev-28371	118	1	i	i	PRON
inlawrev-28371	118	2	d.	d.	PROPN
inlawrev-28371	118	3	at	at	ADP
inlawrev-28371	118	4	1288	1288	NUM
inlawrev-28371	118	5	.	.	PUNCT
inlawrev-28371	119	1	52	52	NUM
inlawrev-28371	119	2	.	.	PUNCT
inlawrev-28371	120	1	i	i	PRON
inlawrev-28371	120	2	d.	d.	PROPN
inlawrev-28371	120	3	53	53	NUM
inlawrev-28371	120	4	.	.	PUNCT
inlawrev-28371	121	1	i	i	PRON
inlawrev-28371	121	2	d.	d.	PROPN
inlawrev-28371	121	3	54	54	NUM
inlawrev-28371	121	4	.	.	PUNCT
inlawrev-28371	122	1	i	i	PRON
inlawrev-28371	122	2	d.	d.	PROPN
inlawrev-28371	122	3	indiana	indiana	PROPN
inlawrev-28371	122	4	law	law	PROPN
inlawrev-28371	122	5	review	review	NOUN
inlawrev-28371	123	1	[	[	X
inlawrev-28371	123	2	vol	vol	NOUN
inlawrev-28371	123	3	.	.	PUNCT
inlawrev-28371	123	4	57:979	57:979	NUM
inlawrev-28371	123	5	984	984	NUM
inlawrev-28371	123	6	trust	trust	NOUN
inlawrev-28371	123	7	requested	request	VERB
inlawrev-28371	123	8	relief	relief	NOUN
inlawrev-28371	123	9	under	under	ADP
inlawrev-28371	123	10	the	the	DET
inlawrev-28371	123	11	correction	correction	NOUN
inlawrev-28371	123	12	-	-	PUNCT
inlawrev-28371	123	13	of	of	ADP
inlawrev-28371	123	14	-	-	PUNCT
inlawrev-28371	123	15	error	error	NOUN
inlawrev-28371	123	16	-	-	PUNCT
inlawrev-28371	123	17	appeal	appeal	NOUN
inlawrev-28371	123	18	procedure	procedure	NOUN
inlawrev-28371	123	19	,	,	PUNCT
inlawrev-28371	123	20	which	which	PRON
inlawrev-28371	123	21	corrects	correct	VERB
inlawrev-28371	123	22	objective	objective	ADJ
inlawrev-28371	123	23	errors	error	NOUN
inlawrev-28371	123	24	.	.	PUNCT
inlawrev-28371	124	1	55	55	NUM
inlawrev-28371	124	2	a	a	DET
inlawrev-28371	124	3	taxpayer	taxpayer	NOUN
inlawrev-28371	124	4	must	must	AUX
inlawrev-28371	124	5	initiate	initiate	VERB
inlawrev-28371	124	6	such	such	DET
inlawrev-28371	124	7	an	an	DET
inlawrev-28371	124	8	appeal	appeal	NOUN
inlawrev-28371	124	9	no	no	ADV
inlawrev-28371	124	10	later	later	ADV
inlawrev-28371	124	11	than	than	ADP
inlawrev-28371	124	12	three	three	NUM
inlawrev-28371	124	13	years	year	NOUN
inlawrev-28371	124	14	after	after	ADP
inlawrev-28371	124	15	the	the	DET
inlawrev-28371	124	16	tax	tax	NOUN
inlawrev-28371	124	17	’s	’s	PART
inlawrev-28371	124	18	due	due	ADJ
inlawrev-28371	124	19	date.56	date.56	NOUN
inlawrev-28371	124	20	for	for	ADP
inlawrev-28371	124	21	the	the	DET
inlawrev-28371	124	22	2020	2020	NUM
inlawrev-28371	124	23	tax	tax	NOUN
inlawrev-28371	124	24	year	year	NOUN
inlawrev-28371	124	25	,	,	PUNCT
inlawrev-28371	124	26	the	the	DET
inlawrev-28371	124	27	trust	trust	NOUN
inlawrev-28371	124	28	requested	request	VERB
inlawrev-28371	124	29	relief	relief	NOUN
inlawrev-28371	124	30	under	under	ADP
inlawrev-28371	124	31	the	the	DET
inlawrev-28371	124	32	appeal	appeal	NOUN
inlawrev-28371	124	33	procedure	procedure	NOUN
inlawrev-28371	124	34	that	that	PRON
inlawrev-28371	124	35	permits	permit	VERB
inlawrev-28371	124	36	the	the	DET
inlawrev-28371	124	37	correction	correction	NOUN
inlawrev-28371	124	38	of	of	ADP
inlawrev-28371	124	39	all	all	DET
inlawrev-28371	124	40	assessment	assessment	NOUN
inlawrev-28371	124	41	errors.57	errors.57	PROPN
inlawrev-28371	124	42	a	a	DET
inlawrev-28371	124	43	taxpayer	taxpayer	NOUN
inlawrev-28371	124	44	must	must	AUX
inlawrev-28371	124	45	initiate	initiate	VERB
inlawrev-28371	124	46	this	this	DET
inlawrev-28371	124	47	appeal	appeal	NOUN
inlawrev-28371	124	48	within	within	ADP
inlawrev-28371	124	49	forty	forty	NUM
inlawrev-28371	124	50	-	-	PUNCT
inlawrev-28371	124	51	five	five	NUM
inlawrev-28371	124	52	days	day	NOUN
inlawrev-28371	124	53	of	of	ADP
inlawrev-28371	124	54	the	the	DET
inlawrev-28371	124	55	notice	notice	NOUN
inlawrev-28371	124	56	of	of	ADP
inlawrev-28371	124	57	assessment	assessment	NOUN
inlawrev-28371	124	58	’s	’s	PART
inlawrev-28371	124	59	postmark	postmark	PROPN
inlawrev-28371	124	60	date.58	date.58	PROPN
inlawrev-28371	124	61	in	in	ADP
inlawrev-28371	124	62	july	july	PROPN
inlawrev-28371	124	63	2021	2021	NUM
inlawrev-28371	124	64	,	,	PUNCT
inlawrev-28371	124	65	the	the	DET
inlawrev-28371	124	66	bartholomew	bartholomew	PROPN
inlawrev-28371	124	67	county	county	PROPN
inlawrev-28371	124	68	ptaboa	ptaboa	NOUN
inlawrev-28371	124	69	issued	issue	VERB
inlawrev-28371	124	70	three	three	NUM
inlawrev-28371	124	71	final	final	ADJ
inlawrev-28371	124	72	assessment	assessment	NOUN
inlawrev-28371	124	73	determinations	determination	NOUN
inlawrev-28371	124	74	(	(	PUNCT
inlawrev-28371	124	75	i.e.	i.e.	X
inlawrev-28371	124	76	,	,	PUNCT
inlawrev-28371	124	77	forms	form	NOUN
inlawrev-28371	124	78	115s	115	NOUN
inlawrev-28371	124	79	)	)	PUNCT
inlawrev-28371	124	80	reinstating	reinstate	VERB
inlawrev-28371	124	81	the	the	DET
inlawrev-28371	124	82	developer	developer	NOUN
inlawrev-28371	124	83	’s	’s	PART
inlawrev-28371	124	84	discount	discount	NOUN
inlawrev-28371	124	85	for	for	ADP
inlawrev-28371	124	86	all	all	DET
inlawrev-28371	124	87	the	the	DET
inlawrev-28371	124	88	assessment	assessment	NOUN
inlawrev-28371	124	89	years	year	NOUN
inlawrev-28371	124	90	at	at	ADP
inlawrev-28371	124	91	issue	issue	NOUN
inlawrev-28371	124	92	and	and	CCONJ
inlawrev-28371	124	93	,	,	PUNCT
inlawrev-28371	124	94	therefore	therefore	ADV
inlawrev-28371	124	95	,	,	PUNCT
inlawrev-28371	124	96	significantly	significantly	ADV
inlawrev-28371	124	97	reducing	reduce	VERB
inlawrev-28371	124	98	the	the	DET
inlawrev-28371	124	99	assessments	assessment	NOUN
inlawrev-28371	124	100	.	.	PUNCT
inlawrev-28371	125	1	59	59	NUM
inlawrev-28371	125	2	in	in	ADP
inlawrev-28371	125	3	september	september	PROPN
inlawrev-28371	125	4	2021	2021	NUM
inlawrev-28371	125	5	,	,	PUNCT
inlawrev-28371	125	6	the	the	DET
inlawrev-28371	125	7	assessor	assessor	NOUN
inlawrev-28371	125	8	challenged	challenge	VERB
inlawrev-28371	125	9	all	all	DET
inlawrev-28371	125	10	three	three	NUM
inlawrev-28371	125	11	of	of	ADP
inlawrev-28371	125	12	the	the	DET
inlawrev-28371	125	13	ptaboa	ptaboa	NOUN
inlawrev-28371	125	14	’s	’s	PART
inlawrev-28371	125	15	determinations	determination	NOUN
inlawrev-28371	125	16	to	to	ADP
inlawrev-28371	125	17	the	the	DET
inlawrev-28371	125	18	ibtr.60	ibtr.60	PROPN
inlawrev-28371	125	19	the	the	DET
inlawrev-28371	125	20	assessor	assessor	NOUN
inlawrev-28371	125	21	asserted	assert	VERB
inlawrev-28371	125	22	that	that	SCONJ
inlawrev-28371	125	23	the	the	DET
inlawrev-28371	125	24	determination	determination	NOUN
inlawrev-28371	125	25	of	of	ADP
inlawrev-28371	125	26	whether	whether	SCONJ
inlawrev-28371	125	27	the	the	DET
inlawrev-28371	125	28	developer	developer	NOUN
inlawrev-28371	125	29	’s	’s	PART
inlawrev-28371	125	30	discount	discount	NOUN
inlawrev-28371	125	31	applied	apply	VERB
inlawrev-28371	125	32	to	to	ADP
inlawrev-28371	125	33	the	the	DET
inlawrev-28371	125	34	lots	lot	NOUN
inlawrev-28371	125	35	was	be	AUX
inlawrev-28371	125	36	a	a	DET
inlawrev-28371	125	37	subjective	subjective	ADJ
inlawrev-28371	125	38	judgment	judgment	NOUN
inlawrev-28371	125	39	,	,	PUNCT
inlawrev-28371	125	40	not	not	PART
inlawrev-28371	125	41	an	an	DET
inlawrev-28371	125	42	objective	objective	ADJ
inlawrev-28371	125	43	one	one	NUM
inlawrev-28371	125	44	.	.	PUNCT
inlawrev-28371	126	1	61	61	NUM
inlawrev-28371	126	2	the	the	DET
inlawrev-28371	126	3	trust	trust	NOUN
inlawrev-28371	126	4	’s	’s	PART
inlawrev-28371	126	5	2018	2018	NUM
inlawrev-28371	126	6	and	and	CCONJ
inlawrev-28371	126	7	2019	2019	NUM
inlawrev-28371	126	8	appeals	appeal	NOUN
inlawrev-28371	126	9	filed	file	VERB
inlawrev-28371	126	10	pursuant	pursuant	ADV
inlawrev-28371	126	11	to	to	ADP
inlawrev-28371	126	12	the	the	DET
inlawrev-28371	126	13	objective	objective	ADJ
inlawrev-28371	126	14	appeal	appeal	NOUN
inlawrev-28371	126	15	procedures	procedure	NOUN
inlawrev-28371	126	16	were	be	AUX
inlawrev-28371	126	17	done	do	VERB
inlawrev-28371	126	18	outside	outside	ADP
inlawrev-28371	126	19	the	the	DET
inlawrev-28371	126	20	forty	forty	NUM
inlawrev-28371	126	21	-	-	PUNCT
inlawrev-28371	126	22	five	five	NUM
inlawrev-28371	126	23	-	-	PUNCT
inlawrev-28371	126	24	day	day	NOUN
inlawrev-28371	126	25	period	period	NOUN
inlawrev-28371	126	26	and	and	CCONJ
inlawrev-28371	126	27	,	,	PUNCT
inlawrev-28371	126	28	therefore	therefore	ADV
inlawrev-28371	126	29	,	,	PUNCT
inlawrev-28371	126	30	filed	file	VERB
inlawrev-28371	126	31	untimely.62	untimely.62	NOUN
inlawrev-28371	126	32	the	the	DET
inlawrev-28371	126	33	assessor	assessor	NOUN
inlawrev-28371	126	34	also	also	ADV
inlawrev-28371	126	35	argued	argue	VERB
inlawrev-28371	126	36	that	that	SCONJ
inlawrev-28371	126	37	the	the	DET
inlawrev-28371	126	38	trust	trust	NOUN
inlawrev-28371	126	39	failed	fail	VERB
inlawrev-28371	126	40	to	to	PART
inlawrev-28371	126	41	demonstrate	demonstrate	VERB
inlawrev-28371	126	42	its	its	PRON
inlawrev-28371	126	43	eligibility	eligibility	NOUN
inlawrev-28371	126	44	for	for	ADP
inlawrev-28371	126	45	the	the	DET
inlawrev-28371	126	46	developer	developer	NOUN
inlawrev-28371	126	47	’s	’s	PART
inlawrev-28371	126	48	discount.63	discount.63	PROPN
inlawrev-28371	126	49	for	for	ADP
inlawrev-28371	126	50	example	example	NOUN
inlawrev-28371	126	51	,	,	PUNCT
inlawrev-28371	126	52	the	the	DET
inlawrev-28371	126	53	assessor	assessor	NOUN
inlawrev-28371	126	54	asserted	assert	VERB
inlawrev-28371	126	55	that	that	SCONJ
inlawrev-28371	126	56	the	the	DET
inlawrev-28371	126	57	trust	trust	NOUN
inlawrev-28371	126	58	’s	’s	PART
inlawrev-28371	126	59	evidence	evidence	NOUN
inlawrev-28371	126	60	established	establish	VERB
inlawrev-28371	126	61	that	that	SCONJ
inlawrev-28371	126	62	:	:	PUNCT
inlawrev-28371	126	63	(	(	PUNCT
inlawrev-28371	126	64	1	1	X
inlawrev-28371	126	65	)	)	PUNCT
inlawrev-28371	126	66	carr	carr	NOUN
inlawrev-28371	126	67	road	road	NOUN
inlawrev-28371	126	68	,	,	PUNCT
inlawrev-28371	126	69	not	not	PART
inlawrev-28371	126	70	the	the	DET
inlawrev-28371	126	71	trust	trust	NOUN
inlawrev-28371	126	72	,	,	PUNCT
inlawrev-28371	126	73	incurred	incur	VERB
inlawrev-28371	126	74	the	the	DET
inlawrev-28371	126	75	costs	cost	NOUN
inlawrev-28371	126	76	related	relate	VERB
inlawrev-28371	126	77	to	to	ADP
inlawrev-28371	126	78	the	the	DET
inlawrev-28371	126	79	lots	lot	NOUN
inlawrev-28371	126	80	’	'	PUNCT
inlawrev-28371	126	81	development	development	NOUN
inlawrev-28371	126	82	;	;	PUNCT
inlawrev-28371	126	83	(	(	PUNCT
inlawrev-28371	126	84	2	2	X
inlawrev-28371	126	85	)	)	PUNCT
inlawrev-28371	126	86	the	the	DET
inlawrev-28371	126	87	elwoods	elwood	NOUN
inlawrev-28371	126	88	described	describe	VERB
inlawrev-28371	126	89	themselves	themselves	PRON
inlawrev-28371	126	90	as	as	ADP
inlawrev-28371	126	91	being	be	AUX
inlawrev-28371	126	92	in	in	ADP
inlawrev-28371	126	93	the	the	DET
inlawrev-28371	126	94	“	"	PUNCT
inlawrev-28371	126	95	people	people	NOUN
inlawrev-28371	126	96	business	business	NOUN
inlawrev-28371	126	97	,	,	PUNCT
inlawrev-28371	126	98	”	"	PUNCT
inlawrev-28371	126	99	not	not	PART
inlawrev-28371	126	100	the	the	DET
inlawrev-28371	126	101	land	land	NOUN
inlawrev-28371	126	102	development	development	NOUN
inlawrev-28371	126	103	business	business	NOUN
inlawrev-28371	126	104	;	;	PUNCT
inlawrev-28371	126	105	and	and	CCONJ
inlawrev-28371	126	106	(	(	PUNCT
inlawrev-28371	126	107	3	3	X
inlawrev-28371	126	108	)	)	PUNCT
inlawrev-28371	126	109	the	the	DET
inlawrev-28371	126	110	elwoods	elwood	NOUN
inlawrev-28371	126	111	acquired	acquire	VERB
inlawrev-28371	126	112	the	the	DET
inlawrev-28371	126	113	lots	lot	NOUN
inlawrev-28371	126	114	intending	intend	VERB
inlawrev-28371	126	115	to	to	PART
inlawrev-28371	126	116	build	build	VERB
inlawrev-28371	126	117	their	their	PRON
inlawrev-28371	126	118	own	own	ADJ
inlawrev-28371	126	119	residence	residence	NOUN
inlawrev-28371	126	120	on	on	ADP
inlawrev-28371	126	121	them.64	them.64	PROPN
inlawrev-28371	126	122	finally	finally	ADV
inlawrev-28371	126	123	,	,	PUNCT
inlawrev-28371	126	124	the	the	DET
inlawrev-28371	126	125	assessor	assessor	NOUN
inlawrev-28371	126	126	argued	argue	VERB
inlawrev-28371	126	127	the	the	DET
inlawrev-28371	126	128	trust	trust	NOUN
inlawrev-28371	126	129	’s	’s	PART
inlawrev-28371	126	130	assessments	assessment	NOUN
inlawrev-28371	126	131	should	should	AUX
inlawrev-28371	126	132	be	be	AUX
inlawrev-28371	126	133	increased	increase	VERB
inlawrev-28371	126	134	to	to	PART
inlawrev-28371	126	135	conform	conform	VERB
inlawrev-28371	126	136	with	with	ADP
inlawrev-28371	126	137	the	the	DET
inlawrev-28371	126	138	lots	lot	NOUN
inlawrev-28371	126	139	’	’	PART
inlawrev-28371	126	140	2017	2017	NUM
inlawrev-28371	126	141	purchase	purchase	NOUN
inlawrev-28371	126	142	price	price	NOUN
inlawrev-28371	126	143	of	of	ADP
inlawrev-28371	126	144	$	$	SYM
inlawrev-28371	126	145	1,550,000.65	1,550,000.65	NUM
inlawrev-28371	126	146	the	the	DET
inlawrev-28371	126	147	trust	trust	NOUN
inlawrev-28371	126	148	responded	respond	VERB
inlawrev-28371	126	149	,	,	PUNCT
inlawrev-28371	126	150	asserting	assert	VERB
inlawrev-28371	126	151	that	that	SCONJ
inlawrev-28371	126	152	:	:	PUNCT
inlawrev-28371	126	153	(	(	PUNCT
inlawrev-28371	126	154	1	1	X
inlawrev-28371	126	155	)	)	PUNCT
inlawrev-28371	126	156	it	it	PRON
inlawrev-28371	126	157	was	be	AUX
inlawrev-28371	126	158	acting	act	VERB
inlawrev-28371	126	159	as	as	ADP
inlawrev-28371	126	160	a	a	DET
inlawrev-28371	126	161	land	land	NOUN
inlawrev-28371	126	162	developer	developer	NOUN
inlawrev-28371	126	163	because	because	SCONJ
inlawrev-28371	126	164	,	,	PUNCT
inlawrev-28371	126	165	when	when	SCONJ
inlawrev-28371	126	166	it	it	PRON
inlawrev-28371	126	167	purchased	purchase	VERB
inlawrev-28371	126	168	the	the	DET
inlawrev-28371	126	169	two	two	NUM
inlawrev-28371	126	170	lots	lot	NOUN
inlawrev-28371	126	171	,	,	PUNCT
inlawrev-28371	126	172	it	it	PRON
inlawrev-28371	126	173	re	re	VERB
inlawrev-28371	126	174	-	-	VERB
inlawrev-28371	126	175	platted	plat	VERB
inlawrev-28371	126	176	them	they	PRON
inlawrev-28371	126	177	into	into	ADP
inlawrev-28371	126	178	four	four	NUM
inlawrev-28371	126	179	lots	lot	NOUN
inlawrev-28371	126	180	to	to	PART
inlawrev-28371	126	181	improve	improve	VERB
inlawrev-28371	126	182	their	their	PRON
inlawrev-28371	126	183	resale	resale	NOUN
inlawrev-28371	126	184	marketability	marketability	NOUN
inlawrev-28371	126	185	;	;	PUNCT
inlawrev-28371	126	186	and	and	CCONJ
inlawrev-28371	126	187	(	(	PUNCT
inlawrev-28371	126	188	2	2	X
inlawrev-28371	126	189	)	)	PUNCT
inlawrev-28371	126	190	the	the	DET
inlawrev-28371	126	191	statutory	statutory	ADJ
inlawrev-28371	126	192	factors	factor	NOUN
inlawrev-28371	126	193	permitting	permit	VERB
inlawrev-28371	126	194	the	the	DET
inlawrev-28371	126	195	assessor	assessor	NOUN
inlawrev-28371	126	196	to	to	PART
inlawrev-28371	126	197	reclassify	reclassify	VERB
inlawrev-28371	126	198	the	the	DET
inlawrev-28371	126	199	lots	lot	NOUN
inlawrev-28371	126	200	and	and	CCONJ
inlawrev-28371	126	201	remove	remove	VERB
inlawrev-28371	126	202	the	the	DET
inlawrev-28371	126	203	developer	developer	NOUN
inlawrev-28371	126	204	’s	’s	PART
inlawrev-28371	126	205	discount	discount	NOUN
inlawrev-28371	126	206	had	have	AUX
inlawrev-28371	126	207	not	not	PART
inlawrev-28371	126	208	occurred.66	occurred.66	NOUN
inlawrev-28371	126	209	therefore	therefore	ADV
inlawrev-28371	126	210	,	,	PUNCT
inlawrev-28371	126	211	argued	argue	VERB
inlawrev-28371	126	212	the	the	DET
inlawrev-28371	126	213	trust	trust	NOUN
inlawrev-28371	126	214	,	,	PUNCT
inlawrev-28371	126	215	the	the	DET
inlawrev-28371	126	216	assessor	assessor	NOUN
inlawrev-28371	126	217	’s	’s	PART
inlawrev-28371	126	218	removal	removal	NOUN
inlawrev-28371	126	219	of	of	ADP
inlawrev-28371	126	220	the	the	DET
inlawrev-28371	126	221	developer	developer	NOUN
inlawrev-28371	126	222	’s	’s	PART
inlawrev-28371	126	223	discount	discount	NOUN
inlawrev-28371	126	224	was	be	AUX
inlawrev-28371	126	225	illegal	illegal	ADJ
inlawrev-28371	126	226	as	as	ADP
inlawrev-28371	126	227	a	a	DET
inlawrev-28371	126	228	matter	matter	NOUN
inlawrev-28371	126	229	of	of	ADP
inlawrev-28371	126	230	law.67	law.67	NOUN
inlawrev-28371	126	231	in	in	ADP
inlawrev-28371	126	232	december	december	PROPN
inlawrev-28371	126	233	2022	2022	NUM
inlawrev-28371	126	234	,	,	PUNCT
inlawrev-28371	126	235	the	the	DET
inlawrev-28371	126	236	ibtr	ibtr	VERB
inlawrev-28371	126	237	ruled	rule	VERB
inlawrev-28371	126	238	in	in	ADP
inlawrev-28371	126	239	the	the	DET
inlawrev-28371	126	240	assessor	assessor	NOUN
inlawrev-28371	126	241	’s	’s	PART
inlawrev-28371	126	242	favor	favor	NOUN
inlawrev-28371	126	243	regarding	regard	VERB
inlawrev-28371	126	244	the	the	DET
inlawrev-28371	126	245	2018	2018	NUM
inlawrev-28371	126	246	and	and	CCONJ
inlawrev-28371	126	247	2019	2019	NUM
inlawrev-28371	126	248	assessments	assessment	NOUN
inlawrev-28371	126	249	but	but	CCONJ
inlawrev-28371	126	250	in	in	ADP
inlawrev-28371	126	251	the	the	DET
inlawrev-28371	126	252	trust	trust	NOUN
inlawrev-28371	126	253	’s	’s	PART
inlawrev-28371	126	254	favor	favor	NOUN
inlawrev-28371	126	255	regarding	regard	VERB
inlawrev-28371	126	256	the	the	DET
inlawrev-28371	126	257	2020	2020	NUM
inlawrev-28371	126	258	assessment.68	assessment.68	NOUN
inlawrev-28371	126	259	with	with	ADP
inlawrev-28371	126	260	regard	regard	NOUN
inlawrev-28371	126	261	to	to	ADP
inlawrev-28371	126	262	the	the	DET
inlawrev-28371	126	263	2018	2018	NUM
inlawrev-28371	126	264	and	and	CCONJ
inlawrev-28371	126	265	2019	2019	NUM
inlawrev-28371	126	266	assessments	assessment	NOUN
inlawrev-28371	126	267	,	,	PUNCT
inlawrev-28371	126	268	the	the	DET
inlawrev-28371	126	269	ibtr	ibtr	ADJ
inlawrev-28371	126	270	—	—	PUNCT
inlawrev-28371	126	271	—	—	PUNCT
inlawrev-28371	126	272	—	—	PUNCT
inlawrev-28371	126	273	—	—	PUNCT
inlawrev-28371	126	274	—	—	PUNCT
inlawrev-28371	126	275	—	—	PUNCT
inlawrev-28371	126	276	—	—	PUNCT
inlawrev-28371	126	277	—	—	PUNCT
inlawrev-28371	126	278	—	—	PUNCT
inlawrev-28371	126	279	—	—	PUNCT
inlawrev-28371	126	280	—	—	PUNCT
inlawrev-28371	126	281	—	—	PUNCT
inlawrev-28371	126	282	—	—	PUNCT
inlawrev-28371	126	283	—	—	PUNCT
inlawrev-28371	126	284	—	—	PUNCT
inlawrev-28371	126	285	—	—	PUNCT
inlawrev-28371	126	286	—	—	PUNCT
inlawrev-28371	126	287	—	—	PUNCT
inlawrev-28371	126	288	—	—	PUNCT
inlawrev-28371	126	289	—	—	PUNCT
inlawrev-28371	126	290	—	—	PUNCT
inlawrev-28371	126	291	—	—	PUNCT
inlawrev-28371	126	292	—	—	PUNCT
inlawrev-28371	126	293	—	—	PUNCT
inlawrev-28371	126	294	—	—	PUNCT
inlawrev-28371	126	295	—	—	PUNCT
inlawrev-28371	126	296	—	—	PUNCT
inlawrev-28371	126	297	—	—	PUNCT
inlawrev-28371	126	298	—	—	PUNCT
inlawrev-28371	126	299	55	55	NUM
inlawrev-28371	126	300	.	.	PUNCT
inlawrev-28371	127	1	i	i	PRON
inlawrev-28371	127	2	d.	d.	PROPN
inlawrev-28371	127	3	(	(	PUNCT
inlawrev-28371	127	4	citing	cite	VERB
inlawrev-28371	127	5	34	34	NUM
inlawrev-28371	127	6	ind	ind	PROPN
inlawrev-28371	127	7	.	.	PUNCT
inlawrev-28371	128	1	admin	admin	PROPN
inlawrev-28371	128	2	.	.	PUNCT
inlawrev-28371	129	1	code	code	PROPN
inlawrev-28371	129	2	7	7	NUM
inlawrev-28371	129	3	-	-	SYM
inlawrev-28371	129	4	8	8	NUM
inlawrev-28371	129	5	,	,	PUNCT
inlawrev-28371	129	6	23	23	NUM
inlawrev-28371	129	7	-	-	SYM
inlawrev-28371	129	8	24	24	NUM
inlawrev-28371	129	9	)	)	PUNCT
inlawrev-28371	129	10	(	(	PUNCT
inlawrev-28371	129	11	2023	2023	NUM
inlawrev-28371	129	12	)	)	PUNCT
inlawrev-28371	129	13	)	)	PUNCT
inlawrev-28371	129	14	.	.	PUNCT
inlawrev-28371	130	1	56	56	NUM
inlawrev-28371	130	2	.	.	PUNCT
inlawrev-28371	131	1	i	i	PRON
inlawrev-28371	131	2	d.	d.	PROPN
inlawrev-28371	131	3	57	57	NUM
inlawrev-28371	131	4	.	.	PUNCT
inlawrev-28371	132	1	i	i	PRON
inlawrev-28371	132	2	d.	d.	PROPN
inlawrev-28371	132	3	58	58	NUM
inlawrev-28371	132	4	.	.	PUNCT
inlawrev-28371	133	1	i	i	PRON
inlawrev-28371	133	2	d.	d.	PROPN
inlawrev-28371	133	3	(	(	PUNCT
inlawrev-28371	133	4	citing	cite	VERB
inlawrev-28371	133	5	ind	ind	NOUN
inlawrev-28371	133	6	.	.	PUNCT
inlawrev-28371	134	1	code	code	PROPN
inlawrev-28371	134	2	§	§	PROPN
inlawrev-28371	134	3	6	6	NUM
inlawrev-28371	134	4	-	-	SYM
inlawrev-28371	134	5	1.1	1.1	NUM
inlawrev-28371	134	6	-	-	PUNCT
inlawrev-28371	134	7	15	15	NUM
inlawrev-28371	134	8	-	-	PUNCT
inlawrev-28371	134	9	1.1(a)-(b	1.1(a)-(b	NUM
inlawrev-28371	134	10	)	)	PUNCT
inlawrev-28371	134	11	(	(	PUNCT
inlawrev-28371	134	12	2020	2020	NUM
inlawrev-28371	134	13	)	)	PUNCT
inlawrev-28371	134	14	)	)	PUNCT
inlawrev-28371	134	15	;	;	PUNCT
inlawrev-28371	134	16	i	i	PRON
inlawrev-28371	134	17	d.	d.	PROPN
inlawrev-28371	134	18	at	at	ADP
inlawrev-28371	134	19	1290	1290	NUM
inlawrev-28371	134	20	.	.	PUNCT
inlawrev-28371	135	1	59	59	NUM
inlawrev-28371	135	2	.	.	PUNCT
inlawrev-28371	136	1	i	i	PRON
inlawrev-28371	136	2	d.	d.	PROPN
inlawrev-28371	136	3	60	60	NUM
inlawrev-28371	136	4	.	.	PUNCT
inlawrev-28371	137	1	i	i	PRON
inlawrev-28371	137	2	d.	d.	PROPN
inlawrev-28371	137	3	61	61	NUM
inlawrev-28371	137	4	.	.	PUNCT
inlawrev-28371	138	1	i	i	PRON
inlawrev-28371	138	2	d.	d.	PROPN
inlawrev-28371	138	3	62	62	NUM
inlawrev-28371	138	4	.	.	PUNCT
inlawrev-28371	139	1	i	i	PRON
inlawrev-28371	139	2	d.	d.	PROPN
inlawrev-28371	139	3	at	at	ADP
inlawrev-28371	139	4	1288	1288	NUM
inlawrev-28371	139	5	-	-	SYM
inlawrev-28371	139	6	89	89	NUM
inlawrev-28371	139	7	.	.	PUNCT
inlawrev-28371	139	8	63	63	NUM
inlawrev-28371	139	9	.	.	PUNCT
inlawrev-28371	140	1	i	i	PRON
inlawrev-28371	140	2	d.	d.	PROPN
inlawrev-28371	140	3	at	at	ADP
inlawrev-28371	140	4	1289	1289	NUM
inlawrev-28371	140	5	.	.	PUNCT
inlawrev-28371	141	1	64	64	NUM
inlawrev-28371	141	2	.	.	PUNCT
inlawrev-28371	142	1	i	i	PRON
inlawrev-28371	142	2	d.	d.	PROPN
inlawrev-28371	142	3	65	65	NUM
inlawrev-28371	142	4	.	.	PUNCT
inlawrev-28371	143	1	i	i	PRON
inlawrev-28371	143	2	d.	d.	PROPN
inlawrev-28371	143	3	66	66	NUM
inlawrev-28371	143	4	.	.	PUNCT
inlawrev-28371	144	1	i	i	PRON
inlawrev-28371	144	2	d.	d.	PROPN
inlawrev-28371	144	3	67	67	NUM
inlawrev-28371	144	4	.	.	PUNCT
inlawrev-28371	145	1	i	i	PRON
inlawrev-28371	145	2	d.	d.	PROPN
inlawrev-28371	145	3	68	68	NUM
inlawrev-28371	145	4	.	.	PUNCT
inlawrev-28371	146	1	i	i	PRON
inlawrev-28371	146	2	d.	d.	PROPN
inlawrev-28371	146	3	https://www.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000009&cite=in6-1.1-15-1.1&originatingdoc=i8cdee8b0356211eeb556c7e050d330a3&reftype=sp&originationcontext=document&vr=3.0&rs=cblt1.0&transitiontype=documentitem&contextdata=(sc.search)#co_pp_a83b000018c76	https://www.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000009&cite=in6-1.1-15-1.1&originatingdoc=i8cdee8b0356211eeb556c7e050d330a3&reftype=sp&originationcontext=document&vr=3.0&rs=cblt1.0&transitiontype=documentitem&contextdata=(sc.search)#co_pp_a83b000018c76	NOUN
inlawrev-28371	146	4	2024	2024	NUM
inlawrev-28371	146	5	]	]	PUNCT
inlawrev-28371	146	6	tax	tax	NOUN
inlawrev-28371	146	7	law	law	NOUN
inlawrev-28371	146	8	985	985	NUM
inlawrev-28371	146	9	determined	determine	VERB
inlawrev-28371	146	10	that	that	SCONJ
inlawrev-28371	146	11	the	the	DET
inlawrev-28371	146	12	ptaboa	ptaboa	NOUN
inlawrev-28371	146	13	had	have	VERB
inlawrev-28371	146	14	no	no	DET
inlawrev-28371	146	15	authority	authority	NOUN
inlawrev-28371	146	16	to	to	PART
inlawrev-28371	146	17	reinstate	reinstate	VERB
inlawrev-28371	146	18	the	the	DET
inlawrev-28371	146	19	developer	developer	NOUN
inlawrev-28371	146	20	’s	’s	PART
inlawrev-28371	146	21	discount	discount	NOUN
inlawrev-28371	146	22	for	for	ADP
inlawrev-28371	146	23	those	those	DET
inlawrev-28371	146	24	years	year	NOUN
inlawrev-28371	146	25	because	because	SCONJ
inlawrev-28371	146	26	determining	determine	VERB
inlawrev-28371	146	27	the	the	DET
inlawrev-28371	146	28	discount	discount	NOUN
inlawrev-28371	146	29	’s	’s	PART
inlawrev-28371	146	30	application	application	NOUN
inlawrev-28371	146	31	involved	involve	VERB
inlawrev-28371	146	32	subjective	subjective	ADJ
inlawrev-28371	146	33	judgment	judgment	NOUN
inlawrev-28371	146	34	and	and	CCONJ
inlawrev-28371	146	35	,	,	PUNCT
inlawrev-28371	146	36	therefore	therefore	ADV
inlawrev-28371	146	37	,	,	PUNCT
inlawrev-28371	146	38	warranted	warrant	VERB
inlawrev-28371	146	39	review	review	NOUN
inlawrev-28371	146	40	pursuant	pursuant	ADJ
inlawrev-28371	146	41	to	to	ADP
inlawrev-28371	146	42	the	the	DET
inlawrev-28371	146	43	forty	forty	NUM
inlawrev-28371	146	44	-	-	PUNCT
inlawrev-28371	146	45	five	five	NUM
inlawrev-28371	146	46	-	-	PUNCT
inlawrev-28371	146	47	day	day	NOUN
inlawrev-28371	146	48	objective	objective	ADJ
inlawrev-28371	146	49	appeal	appeal	NOUN
inlawrev-28371	146	50	process.69	process.69	NOUN
inlawrev-28371	146	51	accordingly	accordingly	ADV
inlawrev-28371	146	52	,	,	PUNCT
inlawrev-28371	146	53	the	the	DET
inlawrev-28371	146	54	trust	trust	NOUN
inlawrev-28371	146	55	filed	file	VERB
inlawrev-28371	146	56	its	its	PRON
inlawrev-28371	146	57	appeal	appeal	NOUN
inlawrev-28371	146	58	of	of	ADP
inlawrev-28371	146	59	the	the	DET
inlawrev-28371	146	60	2018	2018	NUM
inlawrev-28371	146	61	and	and	CCONJ
inlawrev-28371	146	62	2019	2019	NUM
inlawrev-28371	146	63	assessments	assessment	NOUN
inlawrev-28371	146	64	in	in	ADP
inlawrev-28371	146	65	an	an	DET
inlawrev-28371	146	66	untimely	untimely	ADJ
inlawrev-28371	146	67	manner	manner	NOUN
inlawrev-28371	146	68	.	.	PUNCT
inlawrev-28371	147	1	70	70	NUM
inlawrev-28371	148	1	with	with	ADP
inlawrev-28371	148	2	regard	regard	NOUN
inlawrev-28371	148	3	to	to	ADP
inlawrev-28371	148	4	the	the	DET
inlawrev-28371	148	5	2020	2020	NUM
inlawrev-28371	148	6	assessment	assessment	NOUN
inlawrev-28371	148	7	,	,	PUNCT
inlawrev-28371	148	8	the	the	DET
inlawrev-28371	148	9	ibtr	ibtr	VERB
inlawrev-28371	148	10	determined	determine	VERB
inlawrev-28371	148	11	that	that	SCONJ
inlawrev-28371	148	12	the	the	DET
inlawrev-28371	148	13	trust	trust	NOUN
inlawrev-28371	148	14	filed	file	VERB
inlawrev-28371	148	15	the	the	DET
inlawrev-28371	148	16	appeal	appeal	NOUN
inlawrev-28371	148	17	in	in	ADP
inlawrev-28371	148	18	a	a	DET
inlawrev-28371	148	19	timely	timely	ADJ
inlawrev-28371	148	20	manner	manner	NOUN
inlawrev-28371	148	21	,	,	PUNCT
inlawrev-28371	148	22	and	and	CCONJ
inlawrev-28371	148	23	the	the	DET
inlawrev-28371	148	24	assessor	assessor	NOUN
inlawrev-28371	148	25	failed	fail	VERB
inlawrev-28371	148	26	to	to	PART
inlawrev-28371	148	27	satisfy	satisfy	VERB
inlawrev-28371	148	28	its	its	PRON
inlawrev-28371	148	29	burden	burden	NOUN
inlawrev-28371	148	30	of	of	ADP
inlawrev-28371	148	31	proof	proof	NOUN
inlawrev-28371	148	32	and	and	CCONJ
inlawrev-28371	148	33	establish	establish	VERB
inlawrev-28371	148	34	a	a	DET
inlawrev-28371	148	35	prima	prima	NOUN
inlawrev-28371	148	36	facie	facie	NOUN
inlawrev-28371	148	37	case	case	NOUN
inlawrev-28371	148	38	for	for	ADP
inlawrev-28371	148	39	overturning	overturn	VERB
inlawrev-28371	148	40	the	the	DET
inlawrev-28371	148	41	ptaboa	ptaboa	NOUN
inlawrev-28371	148	42	’s	’s	PART
inlawrev-28371	148	43	determinations.71	determinations.71	NOUN
inlawrev-28371	148	44	the	the	DET
inlawrev-28371	148	45	ibtr	ibtr	VERB
inlawrev-28371	148	46	reinstated	reinstate	VERB
inlawrev-28371	148	47	the	the	DET
inlawrev-28371	148	48	assessor	assessor	NOUN
inlawrev-28371	148	49	’s	’s	PART
inlawrev-28371	148	50	assessment	assessment	NOUN
inlawrev-28371	148	51	for	for	ADP
inlawrev-28371	148	52	the	the	DET
inlawrev-28371	148	53	2018	2018	NUM
inlawrev-28371	148	54	and	and	CCONJ
inlawrev-28371	148	55	2019	2019	NUM
inlawrev-28371	148	56	tax	tax	NOUN
inlawrev-28371	148	57	years	year	NOUN
inlawrev-28371	148	58	and	and	CCONJ
inlawrev-28371	148	59	upheld	uphold	VERB
inlawrev-28371	148	60	the	the	DET
inlawrev-28371	148	61	ptaboa	ptaboa	NOUN
inlawrev-28371	148	62	’s	’s	PART
inlawrev-28371	148	63	revised	revise	VERB
inlawrev-28371	148	64	assessment	assessment	NOUN
inlawrev-28371	148	65	for	for	ADP
inlawrev-28371	148	66	the	the	DET
inlawrev-28371	148	67	2020	2020	NUM
inlawrev-28371	148	68	tax	tax	NOUN
inlawrev-28371	148	69	year	year	NOUN
inlawrev-28371	148	70	.	.	PUNCT
inlawrev-28371	149	1	72	72	NUM
inlawrev-28371	149	2	in	in	ADP
inlawrev-28371	149	3	february	february	PROPN
inlawrev-28371	149	4	2023	2023	NUM
inlawrev-28371	149	5	,	,	PUNCT
inlawrev-28371	149	6	the	the	DET
inlawrev-28371	149	7	trust	trust	NOUN
inlawrev-28371	149	8	appealed	appeal	VERB
inlawrev-28371	149	9	the	the	DET
inlawrev-28371	149	10	ibtr	ibtr	NOUN
inlawrev-28371	149	11	’s	’s	PART
inlawrev-28371	149	12	decision	decision	NOUN
inlawrev-28371	149	13	regarding	regard	VERB
inlawrev-28371	149	14	the	the	DET
inlawrev-28371	149	15	2018	2018	NUM
inlawrev-28371	149	16	and	and	CCONJ
inlawrev-28371	149	17	2019	2019	NUM
inlawrev-28371	149	18	assessments	assessment	NOUN
inlawrev-28371	149	19	to	to	ADP
inlawrev-28371	149	20	the	the	DET
inlawrev-28371	149	21	indiana	indiana	PROPN
inlawrev-28371	149	22	tax	tax	PROPN
inlawrev-28371	149	23	court.73	court.73	VERB
inlawrev-28371	149	24	the	the	DET
inlawrev-28371	149	25	tax	tax	NOUN
inlawrev-28371	149	26	court	court	NOUN
inlawrev-28371	149	27	stated	state	VERB
inlawrev-28371	149	28	that	that	SCONJ
inlawrev-28371	149	29	the	the	DET
inlawrev-28371	149	30	primary	primary	ADJ
inlawrev-28371	149	31	issue	issue	NOUN
inlawrev-28371	149	32	before	before	SCONJ
inlawrev-28371	149	33	it	it	PRON
inlawrev-28371	149	34	was	be	AUX
inlawrev-28371	149	35	“	"	PUNCT
inlawrev-28371	149	36	whether	whether	SCONJ
inlawrev-28371	149	37	determining	determine	VERB
inlawrev-28371	149	38	a	a	DET
inlawrev-28371	149	39	taxpayer	taxpayer	NOUN
inlawrev-28371	149	40	’s	’s	PART
inlawrev-28371	149	41	eligibility	eligibility	NOUN
inlawrev-28371	149	42	for	for	ADP
inlawrev-28371	149	43	the	the	DET
inlawrev-28371	149	44	developer	developer	NOUN
inlawrev-28371	149	45	’s	’s	PART
inlawrev-28371	149	46	discount	discount	NOUN
inlawrev-28371	149	47	requires	require	VERB
inlawrev-28371	149	48	objective	objective	ADJ
inlawrev-28371	149	49	or	or	CCONJ
inlawrev-28371	149	50	subjective	subjective	ADJ
inlawrev-28371	149	51	judgment	judgment	NOUN
inlawrev-28371	149	52	.	.	PUNCT
inlawrev-28371	149	53	”74	”74	PUNCT
inlawrev-28371	150	1	the	the	DET
inlawrev-28371	150	2	court	court	NOUN
inlawrev-28371	150	3	noted	note	VERB
inlawrev-28371	150	4	that	that	SCONJ
inlawrev-28371	150	5	the	the	DET
inlawrev-28371	150	6	trust	trust	NOUN
inlawrev-28371	150	7	argued	argue	VERB
inlawrev-28371	150	8	that	that	SCONJ
inlawrev-28371	150	9	the	the	DET
inlawrev-28371	150	10	mere	mere	ADJ
inlawrev-28371	150	11	existence	existence	NOUN
inlawrev-28371	150	12	of	of	ADP
inlawrev-28371	150	13	unique	unique	ADJ
inlawrev-28371	150	14	facts	fact	NOUN
inlawrev-28371	150	15	concerning	concern	VERB
inlawrev-28371	150	16	the	the	DET
inlawrev-28371	150	17	taxpayers	taxpayer	NOUN
inlawrev-28371	150	18	that	that	PRON
inlawrev-28371	150	19	were	be	AUX
inlawrev-28371	150	20	well	well	ADV
inlawrev-28371	150	21	known	known	ADJ
inlawrev-28371	150	22	to	to	ADP
inlawrev-28371	150	23	the	the	DET
inlawrev-28371	150	24	assessor	assessor	NOUN
inlawrev-28371	150	25	and	and	CCONJ
inlawrev-28371	150	26	the	the	DET
inlawrev-28371	150	27	ptaboa	ptaboa	NOUN
inlawrev-28371	150	28	transformed	transform	VERB
inlawrev-28371	150	29	the	the	DET
inlawrev-28371	150	30	subjective	subjective	ADJ
inlawrev-28371	150	31	determination	determination	NOUN
inlawrev-28371	150	32	into	into	ADP
inlawrev-28371	150	33	an	an	DET
inlawrev-28371	150	34	objective	objective	ADJ
inlawrev-28371	150	35	one	one	NUM
inlawrev-28371	150	36	.	.	PUNCT
inlawrev-28371	151	1	75	75	NUM
inlawrev-28371	151	2	noting	note	VERB
inlawrev-28371	151	3	the	the	DET
inlawrev-28371	151	4	uniqueness	uniqueness	NOUN
inlawrev-28371	151	5	of	of	ADP
inlawrev-28371	151	6	the	the	DET
inlawrev-28371	151	7	trust	trust	NOUN
inlawrev-28371	151	8	’s	’s	PART
inlawrev-28371	151	9	argument	argument	NOUN
inlawrev-28371	151	10	,	,	PUNCT
inlawrev-28371	151	11	the	the	DET
inlawrev-28371	151	12	tax	tax	NOUN
inlawrev-28371	151	13	court	court	NOUN
inlawrev-28371	151	14	rejected	reject	VERB
inlawrev-28371	151	15	it	it	PRON
inlawrev-28371	151	16	,	,	PUNCT
inlawrev-28371	151	17	saying	say	VERB
inlawrev-28371	151	18	that	that	SCONJ
inlawrev-28371	151	19	“	"	PUNCT
inlawrev-28371	151	20	well	well	ADV
inlawrev-28371	151	21	-	-	PUNCT
inlawrev-28371	151	22	known	know	VERB
inlawrev-28371	151	23	facts	fact	NOUN
inlawrev-28371	151	24	to	to	ADP
inlawrev-28371	151	25	individuals	individual	NOUN
inlawrev-28371	151	26	on	on	ADP
inlawrev-28371	151	27	an	an	DET
inlawrev-28371	151	28	administrative	administrative	ADJ
inlawrev-28371	151	29	board	board	NOUN
inlawrev-28371	151	30	or	or	CCONJ
inlawrev-28371	151	31	within	within	ADP
inlawrev-28371	151	32	a	a	DET
inlawrev-28371	151	33	community	community	NOUN
inlawrev-28371	151	34	do	do	AUX
inlawrev-28371	151	35	not	not	PART
inlawrev-28371	151	36	convert	convert	VERB
inlawrev-28371	151	37	a	a	DET
inlawrev-28371	151	38	subjective	subjective	ADJ
inlawrev-28371	151	39	issue	issue	NOUN
inlawrev-28371	151	40	into	into	ADP
inlawrev-28371	151	41	an	an	DET
inlawrev-28371	151	42	objective	objective	ADJ
inlawrev-28371	151	43	one	one	NUM
inlawrev-28371	151	44	.	.	PUNCT
inlawrev-28371	151	45	”76	”76	NOUN
inlawrev-28371	151	46	furthermore	furthermore	ADV
inlawrev-28371	151	47	,	,	PUNCT
inlawrev-28371	151	48	the	the	DET
inlawrev-28371	151	49	tax	tax	NOUN
inlawrev-28371	151	50	court	court	NOUN
inlawrev-28371	151	51	said	say	VERB
inlawrev-28371	151	52	that	that	SCONJ
inlawrev-28371	151	53	a	a	DET
inlawrev-28371	151	54	case	case	NOUN
inlawrev-28371	151	55	’s	’s	PART
inlawrev-28371	151	56	unique	unique	ADJ
inlawrev-28371	151	57	facts	fact	NOUN
inlawrev-28371	151	58	must	must	AUX
inlawrev-28371	151	59	be	be	AUX
inlawrev-28371	151	60	analyzed	analyze	VERB
inlawrev-28371	151	61	by	by	ADP
inlawrev-28371	151	62	evaluating	evaluate	VERB
inlawrev-28371	151	63	them	they	PRON
inlawrev-28371	151	64	against	against	ADP
inlawrev-28371	151	65	the	the	DET
inlawrev-28371	151	66	statutory	statutory	ADJ
inlawrev-28371	151	67	requirements	requirement	NOUN
inlawrev-28371	151	68	that	that	PRON
inlawrev-28371	151	69	define	define	VERB
inlawrev-28371	151	70	the	the	DET
inlawrev-28371	151	71	eligibility	eligibility	NOUN
inlawrev-28371	151	72	of	of	ADP
inlawrev-28371	151	73	the	the	DET
inlawrev-28371	151	74	developer	developer	NOUN
inlawrev-28371	151	75	’s	’s	PART
inlawrev-28371	151	76	discount.77	discount.77	NOUN
inlawrev-28371	151	77	the	the	DET
inlawrev-28371	151	78	tax	tax	NOUN
inlawrev-28371	151	79	court	court	NOUN
inlawrev-28371	151	80	held	hold	VERB
inlawrev-28371	151	81	that	that	SCONJ
inlawrev-28371	151	82	the	the	DET
inlawrev-28371	151	83	developer	developer	NOUN
inlawrev-28371	151	84	’s	’s	PART
inlawrev-28371	151	85	discount	discount	NOUN
inlawrev-28371	151	86	was	be	AUX
inlawrev-28371	151	87	available	available	ADJ
inlawrev-28371	151	88	to	to	ADP
inlawrev-28371	151	89	a	a	DET
inlawrev-28371	151	90	person	person	NOUN
inlawrev-28371	151	91	who	who	PRON
inlawrev-28371	151	92	holds	hold	VERB
inlawrev-28371	151	93	land	land	NOUN
inlawrev-28371	151	94	as	as	ADP
inlawrev-28371	151	95	inventory	inventory	NOUN
inlawrev-28371	151	96	for	for	ADP
inlawrev-28371	151	97	sale	sale	NOUN
inlawrev-28371	151	98	in	in	ADP
inlawrev-28371	151	99	the	the	DET
inlawrev-28371	151	100	ordinary	ordinary	ADJ
inlawrev-28371	151	101	course	course	NOUN
inlawrev-28371	151	102	of	of	ADP
inlawrev-28371	151	103	the	the	DET
inlawrev-28371	151	104	person	person	NOUN
inlawrev-28371	151	105	’s	’s	PART
inlawrev-28371	151	106	trade	trade	NOUN
inlawrev-28371	151	107	or	or	CCONJ
inlawrev-28371	151	108	business.78	business.78	NOUN
inlawrev-28371	151	109	the	the	DET
inlawrev-28371	151	110	court	court	NOUN
inlawrev-28371	151	111	then	then	ADV
inlawrev-28371	151	112	reviewed	review	VERB
inlawrev-28371	151	113	the	the	DET
inlawrev-28371	151	114	evidence	evidence	NOUN
inlawrev-28371	151	115	before	before	ADP
inlawrev-28371	151	116	the	the	DET
inlawrev-28371	151	117	ibtr.79	ibtr.79	NOUN
inlawrev-28371	151	118	that	that	SCONJ
inlawrev-28371	151	119	evidence	evidence	NOUN
inlawrev-28371	151	120	established	establish	VERB
inlawrev-28371	151	121	that	that	SCONJ
inlawrev-28371	151	122	the	the	DET
inlawrev-28371	151	123	elwoods	elwood	NOUN
inlawrev-28371	151	124	initially	initially	ADV
inlawrev-28371	151	125	purchased	purchase	VERB
inlawrev-28371	151	126	the	the	DET
inlawrev-28371	151	127	lots	lot	NOUN
inlawrev-28371	151	128	intending	intend	VERB
inlawrev-28371	151	129	to	to	PART
inlawrev-28371	151	130	build	build	VERB
inlawrev-28371	151	131	their	their	PRON
inlawrev-28371	151	132	primary	primary	ADJ
inlawrev-28371	151	133	residence	residence	NOUN
inlawrev-28371	151	134	on	on	ADP
inlawrev-28371	151	135	them.80	them.80	PROPN
inlawrev-28371	151	136	when	when	SCONJ
inlawrev-28371	151	137	the	the	DET
inlawrev-28371	151	138	elwoods	elwood	NOUN
inlawrev-28371	151	139	found	find	VERB
inlawrev-28371	151	140	a	a	DET
inlawrev-28371	151	141	home	home	NOUN
inlawrev-28371	151	142	elsewhere	elsewhere	ADV
inlawrev-28371	151	143	,	,	PUNCT
inlawrev-28371	151	144	however	however	ADV
inlawrev-28371	151	145	,	,	PUNCT
inlawrev-28371	151	146	they	they	PRON
inlawrev-28371	151	147	decided	decide	VERB
inlawrev-28371	151	148	to	to	PART
inlawrev-28371	151	149	subdivide	subdivide	VERB
inlawrev-28371	151	150	the	the	DET
inlawrev-28371	151	151	lots	lot	NOUN
inlawrev-28371	151	152	by	by	ADP
inlawrev-28371	151	153	re	re	VERB
inlawrev-28371	151	154	-	-	VERB
inlawrev-28371	151	155	platting	plat	VERB
inlawrev-28371	151	156	them	they	PRON
inlawrev-28371	151	157	in	in	ADP
inlawrev-28371	151	158	order	order	NOUN
inlawrev-28371	151	159	to	to	PART
inlawrev-28371	151	160	improve	improve	VERB
inlawrev-28371	151	161	their	their	PRON
inlawrev-28371	151	162	marketability	marketability	NOUN
inlawrev-28371	151	163	for	for	ADP
inlawrev-28371	151	164	resale.81	resale.81	ADV
inlawrev-28371	151	165	the	the	DET
inlawrev-28371	151	166	evidence	evidence	NOUN
inlawrev-28371	151	167	before	before	ADP
inlawrev-28371	151	168	the	the	DET
inlawrev-28371	151	169	ibtr	ibtr	ADJ
inlawrev-28371	151	170	—	—	PUNCT
inlawrev-28371	151	171	—	—	PUNCT
inlawrev-28371	151	172	—	—	PUNCT
inlawrev-28371	151	173	—	—	PUNCT
inlawrev-28371	151	174	—	—	PUNCT
inlawrev-28371	151	175	—	—	PUNCT
inlawrev-28371	151	176	—	—	PUNCT
inlawrev-28371	151	177	—	—	PUNCT
inlawrev-28371	151	178	—	—	PUNCT
inlawrev-28371	151	179	—	—	PUNCT
inlawrev-28371	151	180	—	—	PUNCT
inlawrev-28371	151	181	—	—	PUNCT
inlawrev-28371	151	182	—	—	PUNCT
inlawrev-28371	151	183	—	—	PUNCT
inlawrev-28371	151	184	—	—	PUNCT
inlawrev-28371	151	185	—	—	PUNCT
inlawrev-28371	151	186	—	—	PUNCT
inlawrev-28371	151	187	—	—	PUNCT
inlawrev-28371	151	188	—	—	PUNCT
inlawrev-28371	151	189	—	—	PUNCT
inlawrev-28371	151	190	—	—	PUNCT
inlawrev-28371	151	191	—	—	PUNCT
inlawrev-28371	151	192	—	—	PUNCT
inlawrev-28371	151	193	—	—	PUNCT
inlawrev-28371	151	194	—	—	PUNCT
inlawrev-28371	151	195	—	—	PUNCT
inlawrev-28371	151	196	—	—	PUNCT
inlawrev-28371	151	197	—	—	PUNCT
inlawrev-28371	151	198	—	—	PUNCT
inlawrev-28371	151	199	69	69	NUM
inlawrev-28371	151	200	.	.	PUNCT
inlawrev-28371	152	1	i	i	PRON
inlawrev-28371	152	2	d.	d.	PROPN
inlawrev-28371	152	3	70	70	NUM
inlawrev-28371	152	4	.	.	PUNCT
inlawrev-28371	153	1	i	i	PRON
inlawrev-28371	153	2	d.	d.	PROPN
inlawrev-28371	153	3	71	71	NUM
inlawrev-28371	153	4	.	.	PUNCT
inlawrev-28371	154	1	i	i	PRON
inlawrev-28371	154	2	d.	d.	PROPN
inlawrev-28371	154	3	72	72	NUM
inlawrev-28371	154	4	.	.	PUNCT
inlawrev-28371	155	1	i	i	PRON
inlawrev-28371	155	2	d.	d.	PROPN
inlawrev-28371	155	3	73	73	NUM
inlawrev-28371	155	4	.	.	PUNCT
inlawrev-28371	156	1	i	i	PRON
inlawrev-28371	156	2	d.	d.	PROPN
inlawrev-28371	156	3	74	74	NUM
inlawrev-28371	156	4	.	.	PUNCT
inlawrev-28371	157	1	i	i	PRON
inlawrev-28371	157	2	d.	d.	PROPN
inlawrev-28371	157	3	at	at	ADP
inlawrev-28371	157	4	1291	1291	NUM
inlawrev-28371	157	5	.	.	PUNCT
inlawrev-28371	158	1	75	75	NUM
inlawrev-28371	158	2	.	.	PUNCT
inlawrev-28371	159	1	i	i	PRON
inlawrev-28371	159	2	d.	d.	PROPN
inlawrev-28371	159	3	at	at	ADP
inlawrev-28371	159	4	1292	1292	NUM
inlawrev-28371	159	5	(	(	PUNCT
inlawrev-28371	159	6	the	the	DET
inlawrev-28371	159	7	opinion	opinion	NOUN
inlawrev-28371	159	8	does	do	AUX
inlawrev-28371	159	9	not	not	PART
inlawrev-28371	159	10	elaborate	elaborate	VERB
inlawrev-28371	159	11	further	far	ADV
inlawrev-28371	159	12	regarding	regard	VERB
inlawrev-28371	159	13	what	what	PRON
inlawrev-28371	159	14	facts	fact	VERB
inlawrev-28371	159	15	the	the	DET
inlawrev-28371	159	16	trust	trust	NOUN
inlawrev-28371	159	17	considered	consider	VERB
inlawrev-28371	159	18	unique	unique	ADJ
inlawrev-28371	159	19	and	and	CCONJ
inlawrev-28371	159	20	well	well	ADV
inlawrev-28371	159	21	-	-	PUNCT
inlawrev-28371	159	22	known	know	VERB
inlawrev-28371	159	23	enough	enough	ADV
inlawrev-28371	159	24	to	to	PART
inlawrev-28371	159	25	cause	cause	VERB
inlawrev-28371	159	26	the	the	DET
inlawrev-28371	159	27	determination	determination	NOUN
inlawrev-28371	159	28	of	of	ADP
inlawrev-28371	159	29	the	the	DET
inlawrev-28371	159	30	discount	discount	NOUN
inlawrev-28371	159	31	’s	’s	PART
inlawrev-28371	159	32	applicability	applicability	NOUN
inlawrev-28371	159	33	to	to	PART
inlawrev-28371	159	34	transform	transform	VERB
inlawrev-28371	159	35	from	from	ADP
inlawrev-28371	159	36	subjective	subjective	ADJ
inlawrev-28371	159	37	to	to	ADP
inlawrev-28371	159	38	objective	objective	VERB
inlawrev-28371	159	39	.	.	PUNCT
inlawrev-28371	160	1	the	the	DET
inlawrev-28371	160	2	opinion	opinion	NOUN
inlawrev-28371	160	3	also	also	ADV
inlawrev-28371	160	4	does	do	AUX
inlawrev-28371	160	5	not	not	PART
inlawrev-28371	160	6	state	state	VERB
inlawrev-28371	160	7	if	if	SCONJ
inlawrev-28371	160	8	the	the	DET
inlawrev-28371	160	9	trust	trust	NOUN
inlawrev-28371	160	10	cited	cite	VERB
inlawrev-28371	160	11	any	any	DET
inlawrev-28371	160	12	precedential	precedential	ADJ
inlawrev-28371	160	13	authority	authority	NOUN
inlawrev-28371	160	14	supporting	support	VERB
inlawrev-28371	160	15	its	its	PRON
inlawrev-28371	160	16	“	"	PUNCT
inlawrev-28371	160	17	unique	unique	ADJ
inlawrev-28371	160	18	”	"	PUNCT
inlawrev-28371	160	19	argument	argument	NOUN
inlawrev-28371	160	20	.	.	PUNCT
inlawrev-28371	161	1	i	i	PRON
inlawrev-28371	161	2	d.	d.	PROPN
inlawrev-28371	161	3	)	)	PUNCT
inlawrev-28371	161	4	.	.	PUNCT
inlawrev-28371	162	1	76	76	NUM
inlawrev-28371	162	2	.	.	PUNCT
inlawrev-28371	163	1	i	i	PRON
inlawrev-28371	163	2	d.	d.	PROPN
inlawrev-28371	163	3	77	77	NUM
inlawrev-28371	163	4	.	.	PUNCT
inlawrev-28371	164	1	i	i	PRON
inlawrev-28371	164	2	d.	d.	PROPN
inlawrev-28371	164	3	78	78	NUM
inlawrev-28371	164	4	.	.	PUNCT
inlawrev-28371	165	1	i	i	PRON
inlawrev-28371	165	2	d.	d.	PROPN
inlawrev-28371	165	3	79	79	NUM
inlawrev-28371	165	4	.	.	PUNCT
inlawrev-28371	166	1	i	i	PRON
inlawrev-28371	166	2	d.	d.	PROPN
inlawrev-28371	166	3	80	80	NUM
inlawrev-28371	166	4	.	.	PUNCT
inlawrev-28371	167	1	i	i	PRON
inlawrev-28371	167	2	d.	d.	PROPN
inlawrev-28371	167	3	81	81	NUM
inlawrev-28371	167	4	.	.	PUNCT
inlawrev-28371	168	1	i	i	PRON
inlawrev-28371	168	2	d.	d.	PROPN
inlawrev-28371	168	3	indiana	indiana	PROPN
inlawrev-28371	168	4	law	law	PROPN
inlawrev-28371	168	5	review	review	NOUN
inlawrev-28371	169	1	[	[	X
inlawrev-28371	169	2	vol	vol	NOUN
inlawrev-28371	169	3	.	.	PUNCT
inlawrev-28371	169	4	57:979	57:979	NUM
inlawrev-28371	169	5	986	986	NUM
inlawrev-28371	169	6	also	also	ADV
inlawrev-28371	169	7	demonstrated	demonstrate	VERB
inlawrev-28371	169	8	that	that	SCONJ
inlawrev-28371	169	9	only	only	ADV
inlawrev-28371	169	10	carr	carr	PROPN
inlawrev-28371	169	11	road	road	NOUN
inlawrev-28371	169	12	,	,	PUNCT
inlawrev-28371	169	13	not	not	PART
inlawrev-28371	169	14	the	the	DET
inlawrev-28371	169	15	trust	trust	NOUN
inlawrev-28371	169	16	,	,	PUNCT
inlawrev-28371	169	17	had	have	AUX
inlawrev-28371	169	18	developed	develop	VERB
inlawrev-28371	169	19	the	the	DET
inlawrev-28371	169	20	land.82	land.82	NOUN
inlawrev-28371	169	21	finally	finally	ADV
inlawrev-28371	169	22	,	,	PUNCT
inlawrev-28371	169	23	the	the	DET
inlawrev-28371	169	24	court	court	NOUN
inlawrev-28371	169	25	noted	note	VERB
inlawrev-28371	169	26	that	that	SCONJ
inlawrev-28371	169	27	the	the	DET
inlawrev-28371	169	28	trust	trust	NOUN
inlawrev-28371	169	29	failed	fail	VERB
inlawrev-28371	169	30	to	to	PART
inlawrev-28371	169	31	present	present	VERB
inlawrev-28371	169	32	any	any	DET
inlawrev-28371	169	33	direct	direct	ADJ
inlawrev-28371	169	34	evidence	evidence	NOUN
inlawrev-28371	169	35	to	to	ADP
inlawrev-28371	169	36	the	the	DET
inlawrev-28371	169	37	ibtr	ibtr	ADJ
inlawrev-28371	169	38	showing	show	VERB
inlawrev-28371	169	39	that	that	SCONJ
inlawrev-28371	169	40	either	either	CCONJ
inlawrev-28371	169	41	the	the	DET
inlawrev-28371	169	42	elwoods	elwood	NOUN
inlawrev-28371	169	43	or	or	CCONJ
inlawrev-28371	169	44	the	the	DET
inlawrev-28371	169	45	trust	trust	NOUN
inlawrev-28371	169	46	were	be	AUX
inlawrev-28371	169	47	in	in	ADP
inlawrev-28371	169	48	the	the	DET
inlawrev-28371	169	49	trade	trade	NOUN
inlawrev-28371	169	50	or	or	CCONJ
inlawrev-28371	169	51	business	business	NOUN
inlawrev-28371	169	52	of	of	ADP
inlawrev-28371	169	53	land	land	NOUN
inlawrev-28371	169	54	development.83	development.83	VERB
inlawrev-28371	169	55	the	the	DET
inlawrev-28371	169	56	tax	tax	NOUN
inlawrev-28371	169	57	court	court	NOUN
inlawrev-28371	169	58	concluded	conclude	VERB
inlawrev-28371	169	59	that	that	SCONJ
inlawrev-28371	169	60	the	the	DET
inlawrev-28371	169	61	“	"	PUNCT
inlawrev-28371	169	62	juxtaposition	juxtaposition	NOUN
inlawrev-28371	169	63	of	of	ADP
inlawrev-28371	169	64	facts	fact	NOUN
inlawrev-28371	169	65	indicate[d	indicate[d	NOUN
inlawrev-28371	169	66	]	]	PUNCT
inlawrev-28371	169	67	that	that	SCONJ
inlawrev-28371	169	68	subjective	subjective	ADJ
inlawrev-28371	169	69	analysis	analysis	NOUN
inlawrev-28371	169	70	[	[	X
inlawrev-28371	169	71	was	be	AUX
inlawrev-28371	169	72	]	]	PUNCT
inlawrev-28371	169	73	required	require	VERB
inlawrev-28371	169	74	to	to	PART
inlawrev-28371	169	75	determine	determine	VERB
inlawrev-28371	169	76	whether	whether	SCONJ
inlawrev-28371	169	77	the	the	DET
inlawrev-28371	169	78	elwoods	elwood	NOUN
inlawrev-28371	169	79	were	be	AUX
inlawrev-28371	169	80	indeed	indeed	ADV
inlawrev-28371	169	81	land	land	NOUN
inlawrev-28371	169	82	developers	developer	NOUN
inlawrev-28371	169	83	that	that	PRON
inlawrev-28371	169	84	held	hold	VERB
inlawrev-28371	169	85	the	the	DET
inlawrev-28371	169	86	four	four	NUM
inlawrev-28371	169	87	lots	lot	NOUN
inlawrev-28371	169	88	in	in	ADP
inlawrev-28371	169	89	inventory	inventory	NOUN
inlawrev-28371	169	90	.	.	PUNCT
inlawrev-28371	170	1	”84	”84	NOUN
inlawrev-28371	170	2	furthermore	furthermore	ADV
inlawrev-28371	170	3	,	,	PUNCT
inlawrev-28371	170	4	the	the	DET
inlawrev-28371	170	5	court	court	NOUN
inlawrev-28371	170	6	concluded	conclude	VERB
inlawrev-28371	170	7	that	that	SCONJ
inlawrev-28371	170	8	“	"	PUNCT
inlawrev-28371	170	9	interpreting	interpret	VERB
inlawrev-28371	170	10	the	the	DET
inlawrev-28371	170	11	relevance	relevance	NOUN
inlawrev-28371	170	12	and	and	CCONJ
inlawrev-28371	170	13	importance	importance	NOUN
inlawrev-28371	170	14	of	of	ADP
inlawrev-28371	170	15	the	the	DET
inlawrev-28371	170	16	objective	objective	ADJ
inlawrev-28371	170	17	facts	fact	NOUN
inlawrev-28371	170	18	and	and	CCONJ
inlawrev-28371	170	19	evaluating	evaluate	VERB
inlawrev-28371	170	20	one	one	NUM
inlawrev-28371	170	21	’s	’s	PART
inlawrev-28371	170	22	intent	intent	NOUN
inlawrev-28371	170	23	involves	involve	VERB
inlawrev-28371	170	24	subjectivity	subjectivity	NOUN
inlawrev-28371	170	25	.	.	PUNCT
inlawrev-28371	171	1	”85	”85	ADJ
inlawrev-28371	171	2	accordingly	accordingly	ADV
inlawrev-28371	171	3	,	,	PUNCT
inlawrev-28371	171	4	the	the	DET
inlawrev-28371	171	5	tax	tax	NOUN
inlawrev-28371	171	6	court	court	NOUN
inlawrev-28371	171	7	upheld	uphold	VERB
inlawrev-28371	171	8	the	the	DET
inlawrev-28371	171	9	ibtr	ibtr	NOUN
inlawrev-28371	171	10	’s	’s	PART
inlawrev-28371	171	11	determination	determination	NOUN
inlawrev-28371	171	12	,	,	PUNCT
inlawrev-28371	171	13	finding	find	VERB
inlawrev-28371	171	14	that	that	SCONJ
inlawrev-28371	171	15	it	it	PRON
inlawrev-28371	171	16	did	do	AUX
inlawrev-28371	171	17	not	not	PART
inlawrev-28371	171	18	abuse	abuse	VERB
inlawrev-28371	171	19	its	its	PRON
inlawrev-28371	171	20	discretion	discretion	NOUN
inlawrev-28371	171	21	when	when	SCONJ
inlawrev-28371	171	22	it	it	PRON
inlawrev-28371	171	23	concluded	conclude	VERB
inlawrev-28371	171	24	that	that	SCONJ
inlawrev-28371	171	25	the	the	DET
inlawrev-28371	171	26	trust	trust	NOUN
inlawrev-28371	171	27	filed	file	VERB
inlawrev-28371	171	28	in	in	ADP
inlawrev-28371	171	29	an	an	DET
inlawrev-28371	171	30	untimely	untimely	ADJ
inlawrev-28371	171	31	manner	manner	NOUN
inlawrev-28371	171	32	its	its	PRON
inlawrev-28371	171	33	appeal	appeal	NOUN
inlawrev-28371	171	34	involving	involve	VERB
inlawrev-28371	171	35	the	the	DET
inlawrev-28371	171	36	2018	2018	NUM
inlawrev-28371	171	37	and	and	CCONJ
inlawrev-28371	171	38	2019	2019	NUM
inlawrev-28371	171	39	tax	tax	NOUN
inlawrev-28371	171	40	years.86	years.86	NOUN
inlawrev-28371	171	41	3	3	NUM
inlawrev-28371	171	42	.	.	PUNCT
inlawrev-28371	172	1	elkhart	elkhart	PROPN
inlawrev-28371	172	2	county	county	PROPN
inlawrev-28371	172	3	assessor	assessor	NOUN
inlawrev-28371	172	4	v.	v.	ADP
inlawrev-28371	172	5	lexington	lexington	PROPN
inlawrev-28371	172	6	square	square	PROPN
inlawrev-28371	172	7	,	,	PUNCT
inlawrev-28371	172	8	llc	llc	PROPN
inlawrev-28371	172	9	.	.	PROPN
inlawrev-28371	173	1	87	87	NUM
inlawrev-28371	173	2	—	—	PUNCT
inlawrev-28371	173	3	the	the	DET
inlawrev-28371	173	4	issue	issue	NOUN
inlawrev-28371	173	5	before	before	SCONJ
inlawrev-28371	173	6	the	the	DET
inlawrev-28371	173	7	tax	tax	NOUN
inlawrev-28371	173	8	court	court	NOUN
inlawrev-28371	173	9	was	be	AUX
inlawrev-28371	173	10	whether	whether	SCONJ
inlawrev-28371	173	11	the	the	DET
inlawrev-28371	173	12	ibtr	ibtr	VERB
inlawrev-28371	173	13	properly	properly	ADV
inlawrev-28371	173	14	ruled	rule	VERB
inlawrev-28371	173	15	that	that	SCONJ
inlawrev-28371	173	16	,	,	PUNCT
inlawrev-28371	173	17	because	because	SCONJ
inlawrev-28371	173	18	neither	neither	CCONJ
inlawrev-28371	173	19	the	the	DET
inlawrev-28371	173	20	elkhart	elkhart	PROPN
inlawrev-28371	173	21	county	county	PROPN
inlawrev-28371	173	22	assessor	assessor	NOUN
inlawrev-28371	173	23	(	(	PUNCT
inlawrev-28371	173	24	the	the	DET
inlawrev-28371	173	25	“	"	PUNCT
inlawrev-28371	173	26	assessor	assessor	NOUN
inlawrev-28371	173	27	”	"	PUNCT
inlawrev-28371	173	28	)	)	PUNCT
inlawrev-28371	173	29	nor	nor	CCONJ
inlawrev-28371	173	30	the	the	DET
inlawrev-28371	173	31	taxpayer	taxpayer	NOUN
inlawrev-28371	173	32	,	,	PUNCT
inlawrev-28371	173	33	lexington	lexington	PROPN
inlawrev-28371	173	34	square	square	PROPN
inlawrev-28371	173	35	,	,	PUNCT
inlawrev-28371	173	36	llc	llc	PROPN
inlawrev-28371	173	37	(	(	PUNCT
inlawrev-28371	173	38	“	"	PUNCT
inlawrev-28371	173	39	lexington	lexington	PROPN
inlawrev-28371	173	40	square	square	PROPN
inlawrev-28371	173	41	”	"	PUNCT
inlawrev-28371	173	42	)	)	PUNCT
inlawrev-28371	173	43	,	,	PUNCT
inlawrev-28371	173	44	made	make	VERB
inlawrev-28371	173	45	a	a	DET
inlawrev-28371	173	46	correct	correct	ADJ
inlawrev-28371	173	47	assessment	assessment	NOUN
inlawrev-28371	173	48	of	of	ADP
inlawrev-28371	173	49	the	the	DET
inlawrev-28371	173	50	taxpayer	taxpayer	NOUN
inlawrev-28371	173	51	’s	’s	PART
inlawrev-28371	173	52	real	real	ADJ
inlawrev-28371	173	53	property	property	NOUN
inlawrev-28371	173	54	for	for	ADP
inlawrev-28371	173	55	tax	tax	NOUN
inlawrev-28371	173	56	years	year	NOUN
inlawrev-28371	173	57	2016	2016	NUM
inlawrev-28371	173	58	-	-	SYM
inlawrev-28371	173	59	2018	2018	NUM
inlawrev-28371	173	60	,	,	PUNCT
inlawrev-28371	173	61	pursuant	pursuant	ADJ
inlawrev-28371	173	62	to	to	ADP
inlawrev-28371	173	63	ind	ind	PROPN
inlawrev-28371	173	64	code	code	NOUN
inlawrev-28371	173	65	section	section	NOUN
inlawrev-28371	173	66	6	6	NUM
inlawrev-28371	173	67	-	-	SYM
inlawrev-28371	173	68	1.1	1.1	NUM
inlawrev-28371	173	69	-	-	PUNCT
inlawrev-28371	173	70	15	15	NUM
inlawrev-28371	173	71	-	-	SYM
inlawrev-28371	173	72	17.2	17.2	NUM
inlawrev-28371	173	73	,	,	PUNCT
inlawrev-28371	173	74	the	the	DET
inlawrev-28371	173	75	assessments	assessment	NOUN
inlawrev-28371	173	76	had	have	VERB
inlawrev-28371	173	77	to	to	PART
inlawrev-28371	173	78	revert	revert	VERB
inlawrev-28371	173	79	to	to	ADP
inlawrev-28371	173	80	the	the	DET
inlawrev-28371	173	81	property	property	NOUN
inlawrev-28371	173	82	’s	’s	PART
inlawrev-28371	173	83	2015	2015	NUM
inlawrev-28371	173	84	assessed	assessed	ADJ
inlawrev-28371	173	85	value	value	NOUN
inlawrev-28371	173	86	.	.	PUNCT
inlawrev-28371	174	1	in	in	ADP
inlawrev-28371	174	2	september	september	PROPN
inlawrev-28371	174	3	2016	2016	NUM
inlawrev-28371	174	4	,	,	PUNCT
inlawrev-28371	174	5	lexington	lexington	PROPN
inlawrev-28371	174	6	square	square	PROPN
inlawrev-28371	174	7	purchased	purchase	VERB
inlawrev-28371	174	8	a	a	DET
inlawrev-28371	174	9	multi	multi	ADJ
inlawrev-28371	174	10	-	-	ADJ
inlawrev-28371	174	11	building	building	ADJ
inlawrev-28371	174	12	apartment	apartment	NOUN
inlawrev-28371	174	13	complex	complex	NOUN
inlawrev-28371	174	14	in	in	ADP
inlawrev-28371	174	15	elkhart	elkhart	PROPN
inlawrev-28371	174	16	,	,	PUNCT
inlawrev-28371	174	17	indiana.88	indiana.88	VERB
inlawrev-28371	174	18	the	the	DET
inlawrev-28371	174	19	assessor	assessor	NOUN
inlawrev-28371	174	20	increased	increase	VERB
inlawrev-28371	174	21	the	the	DET
inlawrev-28371	174	22	property	property	NOUN
inlawrev-28371	174	23	’s	’s	PART
inlawrev-28371	174	24	assessment	assessment	NOUN
inlawrev-28371	174	25	from	from	ADP
inlawrev-28371	174	26	the	the	DET
inlawrev-28371	174	27	2015	2015	NUM
inlawrev-28371	174	28	amount	amount	NOUN
inlawrev-28371	174	29	to	to	ADP
inlawrev-28371	174	30	increasingly	increasingly	ADV
inlawrev-28371	174	31	higher	high	ADJ
inlawrev-28371	174	32	amounts	amount	NOUN
inlawrev-28371	174	33	for	for	ADP
inlawrev-28371	174	34	taxes	taxis	NOUN
inlawrev-28371	174	35	years	year	NOUN
inlawrev-28371	174	36	2016	2016	NUM
inlawrev-28371	174	37	through	through	ADP
inlawrev-28371	174	38	2018.89	2018.89	NUM
inlawrev-28371	174	39	the	the	DET
inlawrev-28371	174	40	assessor	assessor	NOUN
inlawrev-28371	174	41	attributed	attribute	VERB
inlawrev-28371	174	42	the	the	DET
inlawrev-28371	174	43	yearly	yearly	ADJ
inlawrev-28371	174	44	increases	increase	NOUN
inlawrev-28371	174	45	to	to	ADP
inlawrev-28371	174	46	its	its	PRON
inlawrev-28371	174	47	removal	removal	NOUN
inlawrev-28371	174	48	of	of	ADP
inlawrev-28371	174	49	an	an	DET
inlawrev-28371	174	50	obsolescence	obsolescence	NOUN
inlawrev-28371	174	51	adjustment	adjustment	NOUN
inlawrev-28371	174	52	it	it	PRON
inlawrev-28371	174	53	had	have	AUX
inlawrev-28371	174	54	previously	previously	ADV
inlawrev-28371	174	55	granted	grant	VERB
inlawrev-28371	174	56	the	the	DET
inlawrev-28371	174	57	property	property	NOUN
inlawrev-28371	174	58	.	.	PUNCT
inlawrev-28371	175	1	90	90	NUM
inlawrev-28371	175	2	lexington	lexington	PROPN
inlawrev-28371	175	3	square	square	PROPN
inlawrev-28371	175	4	challenged	challenge	VERB
inlawrev-28371	175	5	these	these	DET
inlawrev-28371	175	6	higher	high	ADJ
inlawrev-28371	175	7	assessments	assessment	NOUN
inlawrev-28371	175	8	,	,	PUNCT
inlawrev-28371	175	9	first	first	ADV
inlawrev-28371	175	10	to	to	ADP
inlawrev-28371	175	11	the	the	DET
inlawrev-28371	175	12	elkhart	elkhart	PROPN
inlawrev-28371	175	13	ptaboa	ptaboa	PROPN
inlawrev-28371	175	14	,	,	PUNCT
inlawrev-28371	175	15	which	which	PRON
inlawrev-28371	175	16	upheld	uphold	VERB
inlawrev-28371	175	17	the	the	DET
inlawrev-28371	175	18	assessments	assessment	NOUN
inlawrev-28371	175	19	,	,	PUNCT
inlawrev-28371	175	20	then	then	ADV
inlawrev-28371	175	21	to	to	ADP
inlawrev-28371	175	22	the	the	DET
inlawrev-28371	175	23	ibtr.91	ibtr.91	PROPN
inlawrev-28371	175	24	lexington	lexington	PROPN
inlawrev-28371	175	25	square	square	PROPN
inlawrev-28371	175	26	asserted	assert	VERB
inlawrev-28371	175	27	that	that	SCONJ
inlawrev-28371	175	28	the	the	DET
inlawrev-28371	175	29	increased	increase	VERB
inlawrev-28371	175	30	assessments	assessment	NOUN
inlawrev-28371	175	31	for	for	ADP
inlawrev-28371	175	32	2016	2016	NUM
inlawrev-28371	175	33	through	through	ADP
inlawrev-28371	175	34	2018	2018	NUM
inlawrev-28371	175	35	were	be	AUX
inlawrev-28371	175	36	incorrect	incorrect	ADJ
inlawrev-28371	175	37	(	(	PUNCT
inlawrev-28371	175	38	i.e.	i.e.	X
inlawrev-28371	175	39	,	,	PUNCT
inlawrev-28371	175	40	the	the	DET
inlawrev-28371	175	41	valuation	valuation	NOUN
inlawrev-28371	175	42	issue	issue	NOUN
inlawrev-28371	175	43	)	)	PUNCT
inlawrev-28371	175	44	and	and	CCONJ
inlawrev-28371	175	45	unfair	unfair	ADJ
inlawrev-28371	175	46	when	when	SCONJ
inlawrev-28371	175	47	compared	compare	VERB
inlawrev-28371	175	48	to	to	ADP
inlawrev-28371	175	49	the	the	DET
inlawrev-28371	175	50	assessments	assessment	NOUN
inlawrev-28371	175	51	of	of	ADP
inlawrev-28371	175	52	other	other	ADJ
inlawrev-28371	175	53	apartment	apartment	NOUN
inlawrev-28371	175	54	complexes	complex	NOUN
inlawrev-28371	175	55	in	in	ADP
inlawrev-28371	175	56	elkhart	elkhart	PROPN
inlawrev-28371	175	57	county	county	PROPN
inlawrev-28371	175	58	(	(	PUNCT
inlawrev-28371	175	59	i.e.	i.e.	X
inlawrev-28371	175	60	,	,	PUNCT
inlawrev-28371	175	61	the	the	DET
inlawrev-28371	175	62	uniformity	uniformity	NOUN
inlawrev-28371	175	63	issue).92	issue).92	PROPN
inlawrev-28371	175	64	the	the	DET
inlawrev-28371	175	65	assessor	assessor	NOUN
inlawrev-28371	175	66	agreed	agree	VERB
inlawrev-28371	175	67	that	that	SCONJ
inlawrev-28371	175	68	indiana	indiana	PROPN
inlawrev-28371	175	69	code	code	PROPN
inlawrev-28371	175	70	section	section	NOUN
inlawrev-28371	175	71	6	6	NUM
inlawrev-28371	175	72	-	-	SYM
inlawrev-28371	175	73	1.1	1.1	NUM
inlawrev-28371	175	74	-	-	PUNCT
inlawrev-28371	175	75	15	15	NUM
inlawrev-28371	175	76	-	-	SYM
inlawrev-28371	175	77	17.2	17.2	NUM
inlawrev-28371	175	78	applied	apply	VERB
inlawrev-28371	175	79	to	to	ADP
inlawrev-28371	175	80	the	the	DET
inlawrev-28371	175	81	valuation	valuation	NOUN
inlawrev-28371	175	82	issue	issue	NOUN
inlawrev-28371	175	83	and	and	CCONJ
inlawrev-28371	175	84	it	it	PRON
inlawrev-28371	175	85	bore	bear	VERB
inlawrev-28371	175	86	the	the	DET
inlawrev-28371	175	87	burden	burden	NOUN
inlawrev-28371	175	88	of	of	ADP
inlawrev-28371	175	89	proof.93	proof.93	PROPN
inlawrev-28371	175	90	pursuant	pursuant	VERB
inlawrev-28371	175	91	to	to	ADP
inlawrev-28371	175	92	section	section	NOUN
inlawrev-28371	175	93	6	6	NUM
inlawrev-28371	175	94	-	-	SYM
inlawrev-28371	175	95	1.1	1.1	NUM
inlawrev-28371	175	96	-	-	PUNCT
inlawrev-28371	175	97	1517.2	1517.2	NUM
inlawrev-28371	175	98	,	,	PUNCT
inlawrev-28371	175	99	when	when	SCONJ
inlawrev-28371	175	100	an	an	DET
inlawrev-28371	175	101	assessor	assessor	NOUN
inlawrev-28371	175	102	increases	increase	VERB
inlawrev-28371	175	103	the	the	DET
inlawrev-28371	175	104	assessed	assessed	ADJ
inlawrev-28371	175	105	value	value	NOUN
inlawrev-28371	175	106	of	of	ADP
inlawrev-28371	175	107	a	a	DET
inlawrev-28371	175	108	taxpayer	taxpayer	NOUN
inlawrev-28371	175	109	’s	’s	PART
inlawrev-28371	175	110	property	property	NOUN
inlawrev-28371	175	111	by	by	ADP
inlawrev-28371	175	112	more	more	ADJ
inlawrev-28371	175	113	than	than	ADP
inlawrev-28371	175	114	5	5	NUM
inlawrev-28371	175	115	%	%	NOUN
inlawrev-28371	175	116	above	above	ADP
inlawrev-28371	175	117	the	the	DET
inlawrev-28371	175	118	previous	previous	ADJ
inlawrev-28371	175	119	tax	tax	NOUN
inlawrev-28371	175	120	year	year	NOUN
inlawrev-28371	175	121	,	,	PUNCT
inlawrev-28371	175	122	it	it	PRON
inlawrev-28371	175	123	“	"	PUNCT
inlawrev-28371	175	124	bears	bear	VERB
inlawrev-28371	175	125	the	the	DET
inlawrev-28371	175	126	burden	burden	NOUN
inlawrev-28371	175	127	of	of	ADP
inlawrev-28371	175	128	proving	prove	VERB
inlawrev-28371	175	129	that	that	SCONJ
inlawrev-28371	175	130	the	the	DET
inlawrev-28371	175	131	assessment	assessment	NOUN
inlawrev-28371	175	132	is	be	AUX
inlawrev-28371	175	133	correct	correct	ADJ
inlawrev-28371	175	134	.	.	PUNCT
inlawrev-28371	176	1	”94	”94	PROPN
inlawrev-28371	176	2	pursuant	pursuant	ADJ
inlawrev-28371	176	3	to	to	ADP
inlawrev-28371	176	4	the	the	DET
inlawrev-28371	176	5	statute	statute	NOUN
inlawrev-28371	176	6	’s	’s	PART
inlawrev-28371	176	7	revisionary	revisionary	NOUN
inlawrev-28371	176	8	clause	clause	NOUN
inlawrev-28371	176	9	,	,	PUNCT
inlawrev-28371	176	10	if	if	SCONJ
inlawrev-28371	176	11	—	—	PUNCT
inlawrev-28371	176	12	—	—	PUNCT
inlawrev-28371	176	13	—	—	PUNCT
inlawrev-28371	176	14	—	—	PUNCT
inlawrev-28371	176	15	—	—	PUNCT
inlawrev-28371	176	16	—	—	PUNCT
inlawrev-28371	176	17	—	—	PUNCT
inlawrev-28371	176	18	—	—	PUNCT
inlawrev-28371	176	19	—	—	PUNCT
inlawrev-28371	176	20	—	—	PUNCT
inlawrev-28371	176	21	—	—	PUNCT
inlawrev-28371	176	22	—	—	PUNCT
inlawrev-28371	176	23	—	—	PUNCT
inlawrev-28371	176	24	—	—	PUNCT
inlawrev-28371	176	25	—	—	PUNCT
inlawrev-28371	176	26	—	—	PUNCT
inlawrev-28371	176	27	—	—	PUNCT
inlawrev-28371	176	28	—	—	PUNCT
inlawrev-28371	176	29	—	—	PUNCT
inlawrev-28371	176	30	—	—	PUNCT
inlawrev-28371	176	31	—	—	PUNCT
inlawrev-28371	176	32	—	—	PUNCT
inlawrev-28371	176	33	—	—	PUNCT
inlawrev-28371	176	34	—	—	PUNCT
inlawrev-28371	176	35	—	—	PUNCT
inlawrev-28371	176	36	—	—	PUNCT
inlawrev-28371	176	37	—	—	PUNCT
inlawrev-28371	176	38	—	—	PUNCT
inlawrev-28371	176	39	—	—	PUNCT
inlawrev-28371	176	40	82	82	NUM
inlawrev-28371	176	41	.	.	PUNCT
inlawrev-28371	177	1	i	i	PRON
inlawrev-28371	177	2	d.	d.	PROPN
inlawrev-28371	177	3	83	83	NUM
inlawrev-28371	177	4	.	.	PUNCT
inlawrev-28371	178	1	i	i	PRON
inlawrev-28371	178	2	d.	d.	PROPN
inlawrev-28371	178	3	84	84	NUM
inlawrev-28371	178	4	.	.	PUNCT
inlawrev-28371	179	1	i	i	PRON
inlawrev-28371	179	2	d.	d.	PROPN
inlawrev-28371	179	3	85	85	NUM
inlawrev-28371	179	4	.	.	PUNCT
inlawrev-28371	180	1	i	i	PRON
inlawrev-28371	180	2	d.	d.	PROPN
inlawrev-28371	180	3	86	86	NUM
inlawrev-28371	180	4	.	.	PUNCT
inlawrev-28371	181	1	i	i	PRON
inlawrev-28371	181	2	d.	d.	PROPN
inlawrev-28371	181	3	87	87	NUM
inlawrev-28371	181	4	.	.	PUNCT
inlawrev-28371	182	1	219	219	NUM
inlawrev-28371	182	2	n.e.3d	n.e.3d	NUM
inlawrev-28371	182	3	236	236	NUM
inlawrev-28371	182	4	(	(	PUNCT
inlawrev-28371	182	5	ind	ind	NOUN
inlawrev-28371	182	6	.	.	PUNCT
inlawrev-28371	183	1	t.c	t.c	PROPN
inlawrev-28371	183	2	.	.	PROPN
inlawrev-28371	183	3	2023	2023	NUM
inlawrev-28371	183	4	)	)	PUNCT
inlawrev-28371	183	5	.	.	PUNCT
inlawrev-28371	184	1	88	88	NUM
inlawrev-28371	184	2	.	.	PUNCT
inlawrev-28371	185	1	i	i	PRON
inlawrev-28371	185	2	d.	d.	PROPN
inlawrev-28371	185	3	at	at	ADP
inlawrev-28371	185	4	238	238	NUM
inlawrev-28371	185	5	.	.	PUNCT
inlawrev-28371	185	6	89	89	NUM
inlawrev-28371	185	7	.	.	PUNCT
inlawrev-28371	186	1	i	i	PRON
inlawrev-28371	186	2	d.	d.	PROPN
inlawrev-28371	186	3	at	at	ADP
inlawrev-28371	186	4	238	238	NUM
inlawrev-28371	186	5	-	-	SYM
inlawrev-28371	186	6	39	39	NUM
inlawrev-28371	186	7	.	.	PUNCT
inlawrev-28371	187	1	90	90	NUM
inlawrev-28371	187	2	.	.	PUNCT
inlawrev-28371	188	1	i	i	PRON
inlawrev-28371	188	2	d.	d.	PROPN
inlawrev-28371	188	3	at	at	ADP
inlawrev-28371	188	4	239	239	NUM
inlawrev-28371	188	5	.	.	PUNCT
inlawrev-28371	188	6	91	91	NUM
inlawrev-28371	188	7	.	.	PUNCT
inlawrev-28371	189	1	i	i	PRON
inlawrev-28371	189	2	d.	d.	PROPN
inlawrev-28371	189	3	92	92	NUM
inlawrev-28371	189	4	.	.	PUNCT
inlawrev-28371	190	1	i	i	PRON
inlawrev-28371	190	2	d.	d.	PROPN
inlawrev-28371	190	3	93	93	NUM
inlawrev-28371	190	4	.	.	PUNCT
inlawrev-28371	191	1	i	i	PRON
inlawrev-28371	191	2	d.	d.	PROPN
inlawrev-28371	191	3	94	94	NUM
inlawrev-28371	191	4	.	.	PUNCT
inlawrev-28371	192	1	see	see	VERB
inlawrev-28371	192	2	ind	ind	PROPN
inlawrev-28371	192	3	.	.	PUNCT
inlawrev-28371	193	1	code	code	PROPN
inlawrev-28371	193	2	§	§	PROPN
inlawrev-28371	193	3	6	6	NUM
inlawrev-28371	193	4	-	-	SYM
inlawrev-28371	193	5	1.1	1.1	NUM
inlawrev-28371	193	6	-	-	PUNCT
inlawrev-28371	193	7	15	15	NUM
inlawrev-28371	193	8	-	-	PUNCT
inlawrev-28371	193	9	17.2(b	17.2(b	NUM
inlawrev-28371	193	10	)	)	PUNCT
inlawrev-28371	193	11	(	(	PUNCT
inlawrev-28371	193	12	2023	2023	NUM
inlawrev-28371	193	13	)	)	PUNCT
inlawrev-28371	193	14	,	,	PUNCT
inlawrev-28371	193	15	repealed	repeal	VERB
inlawrev-28371	193	16	by	by	ADP
inlawrev-28371	193	17	pub	pub	NOUN
inlawrev-28371	193	18	.	.	PUNCT
inlawrev-28371	194	1	l.	l.	PROPN
inlawrev-28371	194	2	no	no	INTJ
inlawrev-28371	194	3	.	.	PROPN
inlawrev-28371	195	1	174	174	NUM
inlawrev-28371	195	2	-	-	PUNCT
inlawrev-28371	195	3	2022	2022	NUM
inlawrev-28371	195	4	,	,	PUNCT
inlawrev-28371	195	5	§	§	PROPN
inlawrev-28371	195	6	32	32	NUM
inlawrev-28371	195	7	.	.	PUNCT
inlawrev-28371	196	1	2024	2024	NUM
inlawrev-28371	196	2	]	]	PUNCT
inlawrev-28371	196	3	tax	tax	NOUN
inlawrev-28371	196	4	law	law	NOUN
inlawrev-28371	196	5	987	987	NUM
inlawrev-28371	196	6	neither	neither	CCONJ
inlawrev-28371	196	7	the	the	DET
inlawrev-28371	196	8	assessor	assessor	NOUN
inlawrev-28371	196	9	nor	nor	CCONJ
inlawrev-28371	196	10	the	the	DET
inlawrev-28371	196	11	taxpayer	taxpayer	NOUN
inlawrev-28371	196	12	can	can	AUX
inlawrev-28371	196	13	establish	establish	VERB
inlawrev-28371	196	14	a	a	DET
inlawrev-28371	196	15	property	property	NOUN
inlawrev-28371	196	16	’s	’s	PART
inlawrev-28371	196	17	correct	correct	ADJ
inlawrev-28371	196	18	assessment	assessment	NOUN
inlawrev-28371	196	19	,	,	PUNCT
inlawrev-28371	196	20	the	the	DET
inlawrev-28371	196	21	assessment	assessment	NOUN
inlawrev-28371	196	22	reverts	revert	VERB
inlawrev-28371	196	23	to	to	ADP
inlawrev-28371	196	24	the	the	DET
inlawrev-28371	196	25	property	property	NOUN
inlawrev-28371	196	26	’s	’s	PART
inlawrev-28371	196	27	previous	previous	ADJ
inlawrev-28371	196	28	assessed	assessed	ADJ
inlawrev-28371	196	29	value.95	value.95	NOUN
inlawrev-28371	196	30	the	the	DET
inlawrev-28371	196	31	assessor	assessor	NOUN
inlawrev-28371	196	32	and	and	CCONJ
inlawrev-28371	196	33	lexington	lexington	PROPN
inlawrev-28371	196	34	square	square	PROPN
inlawrev-28371	196	35	agreed	agree	VERB
inlawrev-28371	196	36	that	that	SCONJ
inlawrev-28371	196	37	the	the	DET
inlawrev-28371	196	38	latter	latter	ADJ
inlawrev-28371	196	39	party	party	NOUN
inlawrev-28371	196	40	bore	bear	VERB
inlawrev-28371	196	41	the	the	DET
inlawrev-28371	196	42	burden	burden	NOUN
inlawrev-28371	196	43	of	of	ADP
inlawrev-28371	196	44	proof	proof	NOUN
inlawrev-28371	196	45	regarding	regard	VERB
inlawrev-28371	196	46	the	the	DET
inlawrev-28371	196	47	uniformity	uniformity	NOUN
inlawrev-28371	196	48	issue.96	issue.96	NOUN
inlawrev-28371	196	49	regarding	regard	VERB
inlawrev-28371	196	50	the	the	DET
inlawrev-28371	196	51	valuation	valuation	NOUN
inlawrev-28371	196	52	issue	issue	NOUN
inlawrev-28371	196	53	,	,	PUNCT
inlawrev-28371	196	54	in	in	ADP
inlawrev-28371	196	55	substantiating	substantiate	VERB
inlawrev-28371	196	56	the	the	DET
inlawrev-28371	196	57	higher	high	ADJ
inlawrev-28371	196	58	assessments	assessment	NOUN
inlawrev-28371	196	59	,	,	PUNCT
inlawrev-28371	196	60	the	the	DET
inlawrev-28371	196	61	assessor	assessor	NOUN
inlawrev-28371	196	62	submitted	submit	VERB
inlawrev-28371	196	63	an	an	DET
inlawrev-28371	196	64	appraisal	appraisal	NOUN
inlawrev-28371	196	65	that	that	PRON
inlawrev-28371	196	66	comported	comport	VERB
inlawrev-28371	196	67	with	with	ADP
inlawrev-28371	196	68	the	the	DET
inlawrev-28371	196	69	uniform	uniform	ADJ
inlawrev-28371	196	70	standards	standard	NOUN
inlawrev-28371	196	71	of	of	ADP
inlawrev-28371	196	72	professional	professional	ADJ
inlawrev-28371	196	73	appraisal	appraisal	NOUN
inlawrev-28371	196	74	practice.97	practice.97	NOUN
inlawrev-28371	196	75	in	in	ADP
inlawrev-28371	196	76	response	response	NOUN
inlawrev-28371	196	77	,	,	PUNCT
inlawrev-28371	196	78	lexington	lexington	PROPN
inlawrev-28371	196	79	square	square	PROPN
inlawrev-28371	196	80	offered	offer	VERB
inlawrev-28371	196	81	the	the	DET
inlawrev-28371	196	82	testimony	testimony	NOUN
inlawrev-28371	196	83	of	of	ADP
inlawrev-28371	196	84	its	its	PRON
inlawrev-28371	196	85	property	property	NOUN
inlawrev-28371	196	86	management	management	NOUN
inlawrev-28371	196	87	company	company	NOUN
inlawrev-28371	196	88	’s	’s	PART
inlawrev-28371	196	89	vice	vice	NOUN
inlawrev-28371	196	90	president	president	NOUN
inlawrev-28371	196	91	,	,	PUNCT
inlawrev-28371	196	92	kevin	kevin	PROPN
inlawrev-28371	196	93	donohoe.98	donohoe.98	PROPN
inlawrev-28371	196	94	he	he	PRON
inlawrev-28371	196	95	provided	provide	VERB
inlawrev-28371	196	96	a	a	DET
inlawrev-28371	196	97	lower	low	ADJ
inlawrev-28371	196	98	value	value	NOUN
inlawrev-28371	196	99	range	range	NOUN
inlawrev-28371	196	100	within	within	ADP
inlawrev-28371	196	101	which	which	PRON
inlawrev-28371	196	102	he	he	PRON
inlawrev-28371	196	103	believed	believe	VERB
inlawrev-28371	196	104	the	the	DET
inlawrev-28371	196	105	property	property	NOUN
inlawrev-28371	196	106	’s	’s	PART
inlawrev-28371	196	107	assessed	assess	VERB
inlawrev-28371	196	108	values	value	NOUN
inlawrev-28371	196	109	fell.99	fell.99	NOUN
inlawrev-28371	196	110	he	he	PRON
inlawrev-28371	196	111	explained	explain	VERB
inlawrev-28371	196	112	that	that	SCONJ
inlawrev-28371	196	113	he	he	PRON
inlawrev-28371	196	114	arrived	arrive	VERB
inlawrev-28371	196	115	at	at	ADP
inlawrev-28371	196	116	the	the	DET
inlawrev-28371	196	117	lower	low	ADJ
inlawrev-28371	196	118	value	value	NOUN
inlawrev-28371	196	119	range	range	NOUN
inlawrev-28371	196	120	“	"	PUNCT
inlawrev-28371	196	121	by	by	ADP
inlawrev-28371	196	122	applying	apply	VERB
inlawrev-28371	196	123	a	a	DET
inlawrev-28371	196	124	capitalization	capitalization	NOUN
inlawrev-28371	196	125	rate	rate	NOUN
inlawrev-28371	196	126	to	to	ADP
inlawrev-28371	196	127	the	the	DET
inlawrev-28371	196	128	average	average	NOUN
inlawrev-28371	196	129	of	of	ADP
inlawrev-28371	196	130	the	the	DET
inlawrev-28371	196	131	property	property	NOUN
inlawrev-28371	196	132	’s	’s	PART
inlawrev-28371	196	133	actual	actual	ADJ
inlawrev-28371	196	134	net	net	ADJ
inlawrev-28371	196	135	operating	operating	NOUN
inlawrev-28371	196	136	income	income	NOUN
inlawrev-28371	196	137	for	for	ADP
inlawrev-28371	196	138	tax	tax	NOUN
inlawrev-28371	196	139	years	year	NOUN
inlawrev-28371	196	140	2015	2015	NUM
inlawrev-28371	196	141	through	through	ADP
inlawrev-28371	196	142	2017.”100	2017.”100	NUM
inlawrev-28371	196	143	regarding	regard	VERB
inlawrev-28371	196	144	the	the	DET
inlawrev-28371	196	145	uniformity	uniformity	NOUN
inlawrev-28371	196	146	issue	issue	NOUN
inlawrev-28371	196	147	,	,	PUNCT
inlawrev-28371	196	148	lexington	lexington	PROPN
inlawrev-28371	196	149	square	square	PROPN
inlawrev-28371	196	150	presented	present	VERB
inlawrev-28371	196	151	comparisons	comparison	NOUN
inlawrev-28371	196	152	of	of	ADP
inlawrev-28371	196	153	recent	recent	ADJ
inlawrev-28371	196	154	sales	sale	NOUN
inlawrev-28371	196	155	prices	price	NOUN
inlawrev-28371	196	156	of	of	ADP
inlawrev-28371	196	157	other	other	ADJ
inlawrev-28371	196	158	apartment	apartment	NOUN
inlawrev-28371	196	159	complexes	complex	NOUN
inlawrev-28371	196	160	in	in	ADP
inlawrev-28371	196	161	elkhart	elkhart	PROPN
inlawrev-28371	196	162	county	county	PROPN
inlawrev-28371	196	163	to	to	ADP
inlawrev-28371	196	164	their	their	PRON
inlawrev-28371	196	165	assessment	assessment	NOUN
inlawrev-28371	196	166	values.101	values.101	ADP
inlawrev-28371	196	167	the	the	DET
inlawrev-28371	196	168	taxpayer	taxpayer	NOUN
inlawrev-28371	196	169	argued	argue	VERB
inlawrev-28371	196	170	that	that	SCONJ
inlawrev-28371	196	171	the	the	DET
inlawrev-28371	196	172	comparison	comparison	NOUN
inlawrev-28371	196	173	“	"	PUNCT
inlawrev-28371	196	174	demonstrated	demonstrate	VERB
inlawrev-28371	196	175	that	that	SCONJ
inlawrev-28371	196	176	those	those	DET
inlawrev-28371	196	177	properties	property	NOUN
inlawrev-28371	196	178	were	be	AUX
inlawrev-28371	196	179	under	under	ADV
inlawrev-28371	196	180	-	-	PUNCT
inlawrev-28371	196	181	assessed	assess	VERB
inlawrev-28371	196	182	on	on	ADP
inlawrev-28371	196	183	average	average	ADJ
inlawrev-28371	196	184	by	by	ADP
inlawrev-28371	196	185	more	more	ADJ
inlawrev-28371	196	186	than	than	ADP
inlawrev-28371	196	187	26	26	NUM
inlawrev-28371	196	188	%	%	NOUN
inlawrev-28371	196	189	,	,	PUNCT
inlawrev-28371	196	190	”	"	PUNCT
inlawrev-28371	196	191	whereas	whereas	SCONJ
inlawrev-28371	196	192	its	its	PRON
inlawrev-28371	196	193	property	property	NOUN
inlawrev-28371	196	194	was	be	AUX
inlawrev-28371	196	195	under	under	ADV
inlawrev-28371	196	196	-	-	PUNCT
inlawrev-28371	196	197	assessed	assess	VERB
inlawrev-28371	196	198	by	by	ADP
inlawrev-28371	196	199	only	only	ADV
inlawrev-28371	196	200	4%.102	4%.102	NUM
inlawrev-28371	196	201	on	on	ADP
inlawrev-28371	196	202	march	march	PROPN
inlawrev-28371	196	203	24	24	NUM
inlawrev-28371	196	204	,	,	PUNCT
inlawrev-28371	196	205	2022	2022	NUM
inlawrev-28371	196	206	,	,	PUNCT
inlawrev-28371	196	207	the	the	DET
inlawrev-28371	196	208	ibtr	ibtr	VERB
inlawrev-28371	196	209	issued	issue	VERB
inlawrev-28371	196	210	its	its	PRON
inlawrev-28371	196	211	decision.103	decision.103	NUM
inlawrev-28371	196	212	regarding	regard	VERB
inlawrev-28371	196	213	the	the	DET
inlawrev-28371	196	214	valuation	valuation	NOUN
inlawrev-28371	196	215	issue	issue	NOUN
inlawrev-28371	196	216	,	,	PUNCT
inlawrev-28371	196	217	the	the	DET
inlawrev-28371	196	218	ibtr	ibtr	VERB
inlawrev-28371	196	219	held	hold	VERB
inlawrev-28371	196	220	that	that	SCONJ
inlawrev-28371	196	221	the	the	DET
inlawrev-28371	196	222	assessor	assessor	NOUN
inlawrev-28371	196	223	failed	fail	VERB
inlawrev-28371	196	224	to	to	PART
inlawrev-28371	196	225	prove	prove	VERB
inlawrev-28371	196	226	the	the	DET
inlawrev-28371	196	227	correctness	correctness	NOUN
inlawrev-28371	196	228	of	of	ADP
inlawrev-28371	196	229	its	its	PRON
inlawrev-28371	196	230	assessment	assessment	NOUN
inlawrev-28371	196	231	because	because	SCONJ
inlawrev-28371	196	232	its	its	PRON
inlawrev-28371	196	233	“	"	PUNCT
inlawrev-28371	196	234	appraisal	appraisal	NOUN
inlawrev-28371	196	235	evidence	evidence	NOUN
inlawrev-28371	196	236	did	do	AUX
inlawrev-28371	196	237	not	not	PART
inlawrev-28371	196	238	conclude	conclude	VERB
inlawrev-28371	196	239	‘	'	PUNCT
inlawrev-28371	196	240	exactly	exactly	ADV
inlawrev-28371	196	241	and	and	CCONJ
inlawrev-28371	196	242	precisely	precisely	ADV
inlawrev-28371	196	243	’	'	PUNCT
inlawrev-28371	196	244	.	.	PUNCT
inlawrev-28371	196	245	.	.	PUNCT
inlawrev-28371	196	246	.	.	PUNCT
inlawrev-28371	197	1	the	the	DET
inlawrev-28371	197	2	actual	actual	ADJ
inlawrev-28371	197	3	assessed	assessed	ADJ
inlawrev-28371	197	4	values	value	NOUN
inlawrev-28371	197	5	[	[	X
inlawrev-28371	197	6	the	the	DET
inlawrev-28371	197	7	assessor	assessor	NOUN
inlawrev-28371	197	8	]	]	PUNCT
inlawrev-28371	197	9	applied	apply	VERB
inlawrev-28371	197	10	during	during	ADP
inlawrev-28371	197	11	the	the	DET
inlawrev-28371	197	12	years	year	NOUN
inlawrev-28371	197	13	at	at	ADP
inlawrev-28371	197	14	issue	issue	NOUN
inlawrev-28371	197	15	.	.	PUNCT
inlawrev-28371	197	16	”104	”104	PUNCT
inlawrev-28371	198	1	the	the	DET
inlawrev-28371	198	2	ibtr	ibtr	VERB
inlawrev-28371	198	3	held	hold	VERB
inlawrev-28371	198	4	that	that	SCONJ
inlawrev-28371	198	5	lexington	lexington	PROPN
inlawrev-28371	198	6	square	square	PROPN
inlawrev-28371	198	7	also	also	ADV
inlawrev-28371	198	8	failed	fail	VERB
inlawrev-28371	198	9	to	to	PART
inlawrev-28371	198	10	establish	establish	VERB
inlawrev-28371	198	11	the	the	DET
inlawrev-28371	198	12	value	value	NOUN
inlawrev-28371	198	13	of	of	ADP
inlawrev-28371	198	14	its	its	PRON
inlawrev-28371	198	15	property	property	NOUN
inlawrev-28371	198	16	.	.	PUNCT
inlawrev-28371	199	1	105	105	NUM
inlawrev-28371	199	2	it	it	PRON
inlawrev-28371	199	3	failed	fail	VERB
inlawrev-28371	199	4	to	to	PART
inlawrev-28371	199	5	do	do	VERB
inlawrev-28371	199	6	so	so	ADV
inlawrev-28371	199	7	,	,	PUNCT
inlawrev-28371	199	8	according	accord	VERB
inlawrev-28371	199	9	to	to	ADP
inlawrev-28371	199	10	the	the	DET
inlawrev-28371	199	11	ibtr	ibtr	NOUN
inlawrev-28371	199	12	,	,	PUNCT
inlawrev-28371	199	13	“	"	PUNCT
inlawrev-28371	199	14	because	because	SCONJ
inlawrev-28371	199	15	donohoe	donohoe	PROPN
inlawrev-28371	199	16	based	base	VERB
inlawrev-28371	199	17	his	his	PRON
inlawrev-28371	199	18	analysis	analysis	NOUN
inlawrev-28371	199	19	solely	solely	ADV
inlawrev-28371	199	20	on	on	ADP
inlawrev-28371	199	21	the	the	DET
inlawrev-28371	199	22	subject	subject	ADJ
inlawrev-28371	199	23	property	property	NOUN
inlawrev-28371	199	24	’s	’s	PART
inlawrev-28371	199	25	historical	historical	ADJ
inlawrev-28371	199	26	income	income	NOUN
inlawrev-28371	199	27	,	,	PUNCT
inlawrev-28371	199	28	expenses	expense	NOUN
inlawrev-28371	199	29	,	,	PUNCT
inlawrev-28371	199	30	and	and	CCONJ
inlawrev-28371	199	31	occupancy	occupancy	NOUN
inlawrev-28371	199	32	without	without	ADP
inlawrev-28371	199	33	comparing	compare	VERB
inlawrev-28371	199	34	that	that	SCONJ
inlawrev-28371	199	35	data	datum	NOUN
inlawrev-28371	199	36	to	to	ADP
inlawrev-28371	199	37	the	the	DET
inlawrev-28371	199	38	market	market	NOUN
inlawrev-28371	199	39	.	.	PUNCT
inlawrev-28371	200	1	”106	”106	PUNCT
inlawrev-28371	200	2	regarding	regard	VERB
inlawrev-28371	200	3	the	the	DET
inlawrev-28371	200	4	uniformity	uniformity	NOUN
inlawrev-28371	200	5	issue	issue	NOUN
inlawrev-28371	200	6	,	,	PUNCT
inlawrev-28371	200	7	the	the	DET
inlawrev-28371	200	8	ibtr	ibtr	VERB
inlawrev-28371	200	9	held	hold	VERB
inlawrev-28371	200	10	that	that	SCONJ
inlawrev-28371	200	11	lexington	lexington	PROPN
inlawrev-28371	200	12	square	square	PROPN
inlawrev-28371	200	13	failed	fail	VERB
inlawrev-28371	200	14	to	to	PART
inlawrev-28371	200	15	prove	prove	VERB
inlawrev-28371	200	16	it	it	PRON
inlawrev-28371	200	17	was	be	AUX
inlawrev-28371	200	18	unfairly	unfairly	ADV
inlawrev-28371	200	19	assessed	assess	VERB
inlawrev-28371	200	20	in	in	ADP
inlawrev-28371	200	21	comparison	comparison	NOUN
inlawrev-28371	200	22	to	to	ADP
inlawrev-28371	200	23	similarly	similarly	ADV
inlawrev-28371	200	24	situated	situate	VERB
inlawrev-28371	200	25	properties	property	NOUN
inlawrev-28371	200	26	because	because	SCONJ
inlawrev-28371	200	27	its	its	PRON
inlawrev-28371	200	28	“	"	PUNCT
inlawrev-28371	200	29	evidence	evidence	NOUN
inlawrev-28371	200	30	failed	fail	VERB
inlawrev-28371	200	31	to	to	PART
inlawrev-28371	200	32	comport	comport	VERB
inlawrev-28371	200	33	with	with	ADP
inlawrev-28371	200	34	any	any	PRON
inlawrev-28371	200	35	of	of	ADP
inlawrev-28371	200	36	the	the	DET
inlawrev-28371	200	37	standards	standard	NOUN
inlawrev-28371	200	38	for	for	ADP
inlawrev-28371	200	39	ratio	ratio	NOUN
inlawrev-28371	200	40	studies	study	NOUN
inlawrev-28371	200	41	as	as	SCONJ
inlawrev-28371	200	42	set	set	VERB
inlawrev-28371	200	43	forth	forth	ADP
inlawrev-28371	200	44	by	by	ADP
inlawrev-28371	200	45	both	both	CCONJ
inlawrev-28371	200	46	the	the	DET
inlawrev-28371	200	47	indiana	indiana	PROPN
inlawrev-28371	200	48	department	department	PROPN
inlawrev-28371	200	49	of	of	ADP
inlawrev-28371	200	50	local	local	ADJ
inlawrev-28371	200	51	government	government	NOUN
inlawrev-28371	200	52	finance	finance	NOUN
inlawrev-28371	200	53	and	and	CCONJ
inlawrev-28371	200	54	the	the	DET
inlawrev-28371	200	55	international	international	ADJ
inlawrev-28371	200	56	association	association	NOUN
inlawrev-28371	200	57	of	of	ADP
inlawrev-28371	200	58	assessing	assess	VERB
inlawrev-28371	200	59	officers	officer	NOUN
inlawrev-28371	200	60	.	.	PUNCT
inlawrev-28371	200	61	”107	”107	PUNCT
inlawrev-28371	201	1	because	because	SCONJ
inlawrev-28371	201	2	neither	neither	DET
inlawrev-28371	201	3	party	party	NOUN
inlawrev-28371	201	4	proved	prove	VERB
inlawrev-28371	201	5	the	the	DET
inlawrev-28371	201	6	property	property	NOUN
inlawrev-28371	201	7	’s	’s	PART
inlawrev-28371	201	8	correct	correct	ADJ
inlawrev-28371	201	9	assessed	assess	VERB
inlawrev-28371	201	10	value	value	NOUN
inlawrev-28371	201	11	for	for	ADP
inlawrev-28371	201	12	the	the	DET
inlawrev-28371	201	13	tax	tax	NOUN
inlawrev-28371	201	14	years	year	NOUN
inlawrev-28371	201	15	at	at	ADP
inlawrev-28371	201	16	—	—	PUNCT
inlawrev-28371	201	17	—	—	PUNCT
inlawrev-28371	201	18	—	—	PUNCT
inlawrev-28371	201	19	—	—	PUNCT
inlawrev-28371	201	20	—	—	PUNCT
inlawrev-28371	201	21	—	—	PUNCT
inlawrev-28371	201	22	—	—	PUNCT
inlawrev-28371	201	23	—	—	PUNCT
inlawrev-28371	201	24	—	—	PUNCT
inlawrev-28371	201	25	—	—	PUNCT
inlawrev-28371	201	26	—	—	PUNCT
inlawrev-28371	201	27	—	—	PUNCT
inlawrev-28371	201	28	—	—	PUNCT
inlawrev-28371	201	29	—	—	PUNCT
inlawrev-28371	201	30	—	—	PUNCT
inlawrev-28371	201	31	—	—	PUNCT
inlawrev-28371	201	32	—	—	PUNCT
inlawrev-28371	201	33	—	—	PUNCT
inlawrev-28371	201	34	—	—	PUNCT
inlawrev-28371	201	35	—	—	PUNCT
inlawrev-28371	201	36	—	—	PUNCT
inlawrev-28371	201	37	—	—	PUNCT
inlawrev-28371	201	38	—	—	PUNCT
inlawrev-28371	201	39	—	—	PUNCT
inlawrev-28371	201	40	—	—	PUNCT
inlawrev-28371	201	41	—	—	PUNCT
inlawrev-28371	201	42	—	—	PUNCT
inlawrev-28371	201	43	—	—	PUNCT
inlawrev-28371	201	44	—	—	PUNCT
inlawrev-28371	201	45	95	95	NUM
inlawrev-28371	201	46	.	.	PUNCT
inlawrev-28371	202	1	i	i	PRON
inlawrev-28371	202	2	d.	d.	PROPN
inlawrev-28371	202	3	§	§	PROPN
inlawrev-28371	202	4	6	6	NUM
inlawrev-28371	202	5	-	-	SYM
inlawrev-28371	202	6	1.1	1.1	NUM
inlawrev-28371	202	7	-	-	PUNCT
inlawrev-28371	202	8	15	15	NUM
inlawrev-28371	202	9	-	-	NUM
inlawrev-28371	202	10	17.2(a	17.2(a	NUM
inlawrev-28371	202	11	)	)	PUNCT
inlawrev-28371	202	12	,	,	PUNCT
inlawrev-28371	202	13	repealed	repeal	VERB
inlawrev-28371	202	14	by	by	ADP
inlawrev-28371	202	15	pub	pub	NOUN
inlawrev-28371	202	16	.	.	PUNCT
inlawrev-28371	203	1	l.	l.	PROPN
inlawrev-28371	203	2	no	no	INTJ
inlawrev-28371	203	3	.	.	PROPN
inlawrev-28371	204	1	174	174	NUM
inlawrev-28371	204	2	-	-	PUNCT
inlawrev-28371	204	3	2022	2022	NUM
inlawrev-28371	204	4	,	,	PUNCT
inlawrev-28371	204	5	§	§	PROPN
inlawrev-28371	204	6	32	32	NUM
inlawrev-28371	204	7	.	.	PUNCT
inlawrev-28371	205	1	96	96	NUM
inlawrev-28371	205	2	.	.	PUNCT
inlawrev-28371	206	1	lexington	lexington	PROPN
inlawrev-28371	206	2	square	square	PROPN
inlawrev-28371	206	3	,	,	PUNCT
inlawrev-28371	206	4	llc	llc	PROPN
inlawrev-28371	206	5	,	,	PUNCT
inlawrev-28371	206	6	219	219	NUM
inlawrev-28371	206	7	n.e.3d	n.e.3d	NUM
inlawrev-28371	206	8	at	at	ADP
inlawrev-28371	206	9	239	239	NUM
inlawrev-28371	206	10	(	(	PUNCT
inlawrev-28371	206	11	citing	cite	VERB
inlawrev-28371	206	12	thorsness	thorsness	NOUN
inlawrev-28371	206	13	v.	v.	ADP
inlawrev-28371	206	14	porter	porter	PROPN
inlawrev-28371	206	15	cnty	cnty	PROPN
inlawrev-28371	206	16	.	.	PUNCT
inlawrev-28371	207	1	assessor	assessor	NOUN
inlawrev-28371	207	2	,	,	PUNCT
inlawrev-28371	207	3	3	3	NUM
inlawrev-28371	207	4	n.e.3d	n.e.3d	NUM
inlawrev-28371	207	5	49	49	NUM
inlawrev-28371	207	6	,	,	PUNCT
inlawrev-28371	207	7	52	52	NUM
inlawrev-28371	207	8	(	(	PUNCT
inlawrev-28371	207	9	ind	ind	NOUN
inlawrev-28371	207	10	.	.	PUNCT
inlawrev-28371	208	1	t.c	t.c	PROPN
inlawrev-28371	208	2	.	.	PROPN
inlawrev-28371	208	3	2014	2014	NUM
inlawrev-28371	208	4	)	)	PUNCT
inlawrev-28371	208	5	(	(	PUNCT
inlawrev-28371	208	6	holding	hold	VERB
inlawrev-28371	208	7	the	the	DET
inlawrev-28371	208	8	burden	burden	NOUN
inlawrev-28371	208	9	-	-	PUNCT
inlawrev-28371	208	10	shifting	shift	VERB
inlawrev-28371	208	11	rule	rule	NOUN
inlawrev-28371	208	12	in	in	ADP
inlawrev-28371	208	13	ind	ind	PROPN
inlawrev-28371	208	14	.	.	PUNCT
inlawrev-28371	209	1	code	code	PROPN
inlawrev-28371	209	2	§	§	PROPN
inlawrev-28371	209	3	6	6	NUM
inlawrev-28371	209	4	-	-	SYM
inlawrev-28371	209	5	1.1	1.1	NUM
inlawrev-28371	209	6	-	-	PUNCT
inlawrev-28371	209	7	15	15	NUM
inlawrev-28371	209	8	-	-	PUNCT
inlawrev-28371	209	9	17.2(b	17.2(b	NUM
inlawrev-28371	209	10	)	)	PUNCT
inlawrev-28371	209	11	(	(	PUNCT
inlawrev-28371	209	12	2019	2019	NUM
inlawrev-28371	209	13	)	)	PUNCT
inlawrev-28371	209	14	applied	apply	VERB
inlawrev-28371	209	15	only	only	ADV
inlawrev-28371	209	16	to	to	ADP
inlawrev-28371	209	17	valuation	valuation	NOUN
inlawrev-28371	209	18	issues	issue	NOUN
inlawrev-28371	209	19	,	,	PUNCT
inlawrev-28371	209	20	not	not	PART
inlawrev-28371	209	21	to	to	ADP
inlawrev-28371	209	22	constitutional	constitutional	ADJ
inlawrev-28371	209	23	uniformity	uniformity	NOUN
inlawrev-28371	209	24	issues	issue	NOUN
inlawrev-28371	209	25	)	)	PUNCT
inlawrev-28371	209	26	.	.	PUNCT
inlawrev-28371	210	1	97	97	NUM
inlawrev-28371	210	2	.	.	PUNCT
inlawrev-28371	211	1	i	i	PRON
inlawrev-28371	211	2	d.	d.	PROPN
inlawrev-28371	211	3	at	at	ADP
inlawrev-28371	211	4	239	239	NUM
inlawrev-28371	211	5	.	.	PUNCT
inlawrev-28371	211	6	98	98	NUM
inlawrev-28371	211	7	.	.	PUNCT
inlawrev-28371	212	1	i	i	PRON
inlawrev-28371	212	2	d.	d.	PROPN
inlawrev-28371	212	3	99	99	NUM
inlawrev-28371	212	4	.	.	PUNCT
inlawrev-28371	213	1	i	i	PRON
inlawrev-28371	213	2	d.	d.	PROPN
inlawrev-28371	213	3	100	100	NUM
inlawrev-28371	213	4	.	.	PUNCT
inlawrev-28371	214	1	i	i	PRON
inlawrev-28371	214	2	d.	d.	PROPN
inlawrev-28371	214	3	101	101	NUM
inlawrev-28371	214	4	.	.	PUNCT
inlawrev-28371	215	1	i	i	PRON
inlawrev-28371	215	2	d.	d.	PROPN
inlawrev-28371	215	3	102	102	NUM
inlawrev-28371	215	4	.	.	PUNCT
inlawrev-28371	216	1	i	i	PRON
inlawrev-28371	216	2	d.	d.	PROPN
inlawrev-28371	216	3	103	103	NUM
inlawrev-28371	216	4	.	.	PUNCT
inlawrev-28371	217	1	i	i	PRON
inlawrev-28371	217	2	d.	d.	PROPN
inlawrev-28371	217	3	104	104	NUM
inlawrev-28371	217	4	.	.	PUNCT
inlawrev-28371	218	1	i	i	PRON
inlawrev-28371	218	2	d.	d.	PROPN
inlawrev-28371	218	3	at	at	ADP
inlawrev-28371	218	4	239	239	NUM
inlawrev-28371	218	5	-	-	SYM
inlawrev-28371	218	6	40	40	NUM
inlawrev-28371	218	7	.	.	PUNCT
inlawrev-28371	219	1	105	105	NUM
inlawrev-28371	219	2	.	.	PUNCT
inlawrev-28371	220	1	i	i	PRON
inlawrev-28371	220	2	d.	d.	PROPN
inlawrev-28371	220	3	at	at	ADP
inlawrev-28371	220	4	240	240	NUM
inlawrev-28371	220	5	.	.	PUNCT
inlawrev-28371	220	6	106	106	NUM
inlawrev-28371	220	7	.	.	PUNCT
inlawrev-28371	221	1	i	i	PRON
inlawrev-28371	221	2	d.	d.	PROPN
inlawrev-28371	221	3	107	107	NUM
inlawrev-28371	221	4	.	.	PUNCT
inlawrev-28371	222	1	i	i	PRON
inlawrev-28371	222	2	d.	d.	PROPN
inlawrev-28371	222	3	indiana	indiana	PROPN
inlawrev-28371	222	4	law	law	PROPN
inlawrev-28371	222	5	review	review	NOUN
inlawrev-28371	223	1	[	[	X
inlawrev-28371	223	2	vol	vol	NOUN
inlawrev-28371	223	3	.	.	PUNCT
inlawrev-28371	224	1	57:979	57:979	NUM
inlawrev-28371	224	2	988	988	NUM
inlawrev-28371	224	3	issue	issue	NOUN
inlawrev-28371	224	4	,	,	PUNCT
inlawrev-28371	224	5	the	the	DET
inlawrev-28371	224	6	ibtr	ibtr	ADJ
inlawrev-28371	224	7	,	,	PUNCT
inlawrev-28371	224	8	applying	apply	VERB
inlawrev-28371	224	9	section	section	NOUN
inlawrev-28371	224	10	6	6	NUM
inlawrev-28371	224	11	-	-	SYM
inlawrev-28371	224	12	1.1	1.1	NUM
inlawrev-28371	224	13	-	-	PUNCT
inlawrev-28371	224	14	15	15	NUM
inlawrev-28371	224	15	-	-	SYM
inlawrev-28371	224	16	17.2	17.2	NUM
inlawrev-28371	224	17	’s	’s	PART
inlawrev-28371	224	18	revisionary	revisionary	NOUN
inlawrev-28371	224	19	clause	clause	NOUN
inlawrev-28371	224	20	,	,	PUNCT
inlawrev-28371	224	21	ordered	order	VERB
inlawrev-28371	224	22	that	that	SCONJ
inlawrev-28371	224	23	each	each	PRON
inlawrev-28371	224	24	of	of	ADP
inlawrev-28371	224	25	the	the	DET
inlawrev-28371	224	26	taxpayer	taxpayer	NOUN
inlawrev-28371	224	27	’s	’s	PART
inlawrev-28371	224	28	contested	contest	VERB
inlawrev-28371	224	29	assessments	assessment	NOUN
inlawrev-28371	224	30	revert	revert	VERB
inlawrev-28371	224	31	to	to	ADP
inlawrev-28371	224	32	the	the	DET
inlawrev-28371	224	33	property	property	NOUN
inlawrev-28371	224	34	’s	’s	PART
inlawrev-28371	224	35	2015	2015	NUM
inlawrev-28371	224	36	assessed	assess	VERB
inlawrev-28371	224	37	value.108	value.108	ADP
inlawrev-28371	224	38	the	the	DET
inlawrev-28371	224	39	assessor	assessor	NOUN
inlawrev-28371	224	40	sought	seek	VERB
inlawrev-28371	224	41	a	a	DET
inlawrev-28371	224	42	rehearing	rehearing	NOUN
inlawrev-28371	224	43	of	of	ADP
inlawrev-28371	224	44	the	the	DET
inlawrev-28371	224	45	ibtr	ibtr	PROPN
inlawrev-28371	224	46	’s	’s	PART
inlawrev-28371	224	47	decision.109	decision.109	VERB
inlawrev-28371	224	48	it	it	PRON
inlawrev-28371	224	49	argued	argue	VERB
inlawrev-28371	224	50	that	that	SCONJ
inlawrev-28371	224	51	the	the	DET
inlawrev-28371	224	52	ibtr	ibtr	NOUN
inlawrev-28371	224	53	had	have	AUX
inlawrev-28371	224	54	erroneously	erroneously	ADV
inlawrev-28371	224	55	applied	apply	VERB
inlawrev-28371	224	56	section	section	NOUN
inlawrev-28371	224	57	6	6	NUM
inlawrev-28371	224	58	-	-	SYM
inlawrev-28371	224	59	1.1	1.1	NUM
inlawrev-28371	224	60	-	-	PUNCT
inlawrev-28371	224	61	15	15	NUM
inlawrev-28371	224	62	-	-	PUNCT
inlawrev-28371	224	63	17.2(b	17.2(b	NUM
inlawrev-28371	224	64	)	)	PUNCT
inlawrev-28371	224	65	’s	’s	PART
inlawrev-28371	224	66	burden	burden	NOUN
inlawrev-28371	224	67	-	-	PUNCT
inlawrev-28371	224	68	shifting	shift	VERB
inlawrev-28371	224	69	rule	rule	NOUN
inlawrev-28371	224	70	because	because	SCONJ
inlawrev-28371	224	71	,	,	PUNCT
inlawrev-28371	224	72	three	three	NUM
inlawrev-28371	224	73	days	day	NOUN
inlawrev-28371	224	74	before	before	SCONJ
inlawrev-28371	224	75	the	the	DET
inlawrev-28371	224	76	ibtr	ibtr	VERB
inlawrev-28371	224	77	issued	issue	VERB
inlawrev-28371	224	78	its	its	PRON
inlawrev-28371	224	79	final	final	ADJ
inlawrev-28371	224	80	determination	determination	NOUN
inlawrev-28371	224	81	,	,	PUNCT
inlawrev-28371	224	82	the	the	DET
inlawrev-28371	224	83	indiana	indiana	PROPN
inlawrev-28371	224	84	general	general	PROPN
inlawrev-28371	224	85	assembly	assembly	PROPN
inlawrev-28371	224	86	repealed	repeal	VERB
inlawrev-28371	224	87	section	section	NOUN
inlawrev-28371	224	88	6	6	NUM
inlawrev-28371	224	89	-	-	SYM
inlawrev-28371	224	90	1.1	1.1	NUM
inlawrev-28371	224	91	-	-	PUNCT
inlawrev-28371	224	92	15	15	NUM
inlawrev-28371	224	93	-	-	SYM
inlawrev-28371	224	94	17.2	17.2	NUM
inlawrev-28371	224	95	,	,	PUNCT
inlawrev-28371	224	96	replacing	replace	VERB
inlawrev-28371	224	97	it	it	PRON
inlawrev-28371	224	98	with	with	ADP
inlawrev-28371	224	99	indiana	indiana	PROPN
inlawrev-28371	224	100	code	code	PROPN
inlawrev-28371	224	101	section	section	NOUN
inlawrev-28371	224	102	6	6	NUM
inlawrev-28371	224	103	-	-	SYM
inlawrev-28371	224	104	1.1	1.1	NUM
inlawrev-28371	224	105	-	-	PUNCT
inlawrev-28371	224	106	15	15	NUM
inlawrev-28371	224	107	-	-	SYM
inlawrev-28371	224	108	20.110	20.110	NUM
inlawrev-28371	224	109	the	the	DET
inlawrev-28371	224	110	new	new	ADJ
inlawrev-28371	224	111	statute	statute	NOUN
inlawrev-28371	224	112	provided	provide	VERB
inlawrev-28371	224	113	that	that	SCONJ
inlawrev-28371	224	114	the	the	DET
inlawrev-28371	224	115	assessor	assessor	NOUN
inlawrev-28371	224	116	has	have	VERB
inlawrev-28371	224	117	the	the	DET
inlawrev-28371	224	118	burden	burden	NOUN
inlawrev-28371	224	119	of	of	ADP
inlawrev-28371	224	120	proof	proof	NOUN
inlawrev-28371	224	121	only	only	ADV
inlawrev-28371	224	122	when	when	SCONJ
inlawrev-28371	224	123	“	"	PUNCT
inlawrev-28371	224	124	a	a	DET
inlawrev-28371	224	125	property	property	NOUN
inlawrev-28371	224	126	's	's	PART
inlawrev-28371	224	127	assessment	assessment	NOUN
inlawrev-28371	224	128	increased	increase	VERB
inlawrev-28371	224	129	more	more	ADJ
inlawrev-28371	224	130	than	than	ADP
inlawrev-28371	224	131	five	five	NUM
inlawrev-28371	224	132	percent	percent	NOUN
inlawrev-28371	224	133	(	(	PUNCT
inlawrev-28371	224	134	5	5	NUM
inlawrev-28371	224	135	%	%	NOUN
inlawrev-28371	224	136	)	)	PUNCT
inlawrev-28371	224	137	over	over	ADP
inlawrev-28371	224	138	the	the	DET
inlawrev-28371	224	139	property	property	NOUN
inlawrev-28371	224	140	’s	’s	PART
inlawrev-28371	224	141	assessment	assessment	NOUN
inlawrev-28371	224	142	for	for	ADP
inlawrev-28371	224	143	the	the	DET
inlawrev-28371	224	144	prior	prior	ADJ
inlawrev-28371	224	145	tax	tax	NOUN
inlawrev-28371	224	146	year	year	NOUN
inlawrev-28371	224	147	.	.	PUNCT
inlawrev-28371	224	148	”111	”111	ADP
inlawrev-28371	225	1	the	the	DET
inlawrev-28371	225	2	assessor	assessor	NOUN
inlawrev-28371	225	3	also	also	ADV
inlawrev-28371	225	4	argued	argue	VERB
inlawrev-28371	225	5	that	that	SCONJ
inlawrev-28371	225	6	it	it	PRON
inlawrev-28371	225	7	was	be	AUX
inlawrev-28371	225	8	as	as	SCONJ
inlawrev-28371	225	9	if	if	SCONJ
inlawrev-28371	225	10	section	section	NOUN
inlawrev-28371	225	11	6	6	NUM
inlawrev-28371	225	12	-	-	SYM
inlawrev-28371	225	13	1.1	1.1	NUM
inlawrev-28371	225	14	-	-	PUNCT
inlawrev-28371	225	15	15	15	NUM
inlawrev-28371	225	16	-	-	SYM
inlawrev-28371	225	17	17.2	17.2	NUM
inlawrev-28371	225	18	never	never	ADV
inlawrev-28371	225	19	existed	exist	VERB
inlawrev-28371	225	20	because	because	SCONJ
inlawrev-28371	225	21	the	the	DET
inlawrev-28371	225	22	new	new	ADJ
inlawrev-28371	225	23	statute	statute	NOUN
inlawrev-28371	225	24	:	:	PUNCT
inlawrev-28371	225	25	(	(	PUNCT
inlawrev-28371	225	26	1	1	X
inlawrev-28371	225	27	)	)	PUNCT
inlawrev-28371	225	28	specified	specify	VERB
inlawrev-28371	225	29	that	that	SCONJ
inlawrev-28371	225	30	it	it	PRON
inlawrev-28371	225	31	applied	apply	VERB
inlawrev-28371	225	32	to	to	ADP
inlawrev-28371	225	33	appeals	appeal	NOUN
inlawrev-28371	225	34	filed	file	VERB
inlawrev-28371	225	35	only	only	ADV
inlawrev-28371	225	36	after	after	ADP
inlawrev-28371	225	37	its	its	PRON
inlawrev-28371	225	38	effective	effective	ADJ
inlawrev-28371	225	39	date	date	NOUN
inlawrev-28371	225	40	of	of	ADP
inlawrev-28371	225	41	march	march	PROPN
inlawrev-28371	225	42	21	21	NUM
inlawrev-28371	225	43	,	,	PUNCT
inlawrev-28371	225	44	2022,112	2022,112	NUM
inlawrev-28371	225	45	and	and	CCONJ
inlawrev-28371	225	46	(	(	PUNCT
inlawrev-28371	225	47	2	2	X
inlawrev-28371	225	48	)	)	PUNCT
inlawrev-28371	225	49	did	do	AUX
inlawrev-28371	225	50	not	not	PART
inlawrev-28371	225	51	specify	specify	VERB
inlawrev-28371	225	52	that	that	SCONJ
inlawrev-28371	225	53	the	the	DET
inlawrev-28371	225	54	provisions	provision	NOUN
inlawrev-28371	225	55	in	in	ADP
inlawrev-28371	225	56	the	the	DET
inlawrev-28371	225	57	repealed	repeal	VERB
inlawrev-28371	225	58	section	section	NOUN
inlawrev-28371	225	59	6	6	NUM
inlawrev-28371	225	60	-	-	SYM
inlawrev-28371	225	61	1.1	1.1	NUM
inlawrev-28371	225	62	-	-	PUNCT
inlawrev-28371	225	63	15	15	NUM
inlawrev-28371	225	64	-	-	SYM
inlawrev-28371	225	65	17.2	17.2	NUM
inlawrev-28371	225	66	still	still	ADV
inlawrev-28371	225	67	applied	apply	VERB
inlawrev-28371	225	68	to	to	ADP
inlawrev-28371	225	69	pending	pende	VERB
inlawrev-28371	225	70	appeals.113	appeals.113	PROPN
inlawrev-28371	225	71	accordingly	accordingly	ADV
inlawrev-28371	225	72	,	,	PUNCT
inlawrev-28371	225	73	the	the	DET
inlawrev-28371	225	74	assessor	assessor	NOUN
inlawrev-28371	225	75	argued	argue	VERB
inlawrev-28371	225	76	,	,	PUNCT
inlawrev-28371	225	77	it	it	PRON
inlawrev-28371	225	78	did	do	AUX
inlawrev-28371	225	79	not	not	PART
inlawrev-28371	225	80	bear	bear	VERB
inlawrev-28371	225	81	the	the	DET
inlawrev-28371	225	82	burden	burden	NOUN
inlawrev-28371	225	83	of	of	ADP
inlawrev-28371	225	84	proof	proof	NOUN
inlawrev-28371	225	85	before	before	ADP
inlawrev-28371	225	86	the	the	DET
inlawrev-28371	225	87	ibtr.114	ibtr.114	NOUN
inlawrev-28371	225	88	the	the	DET
inlawrev-28371	225	89	ibtr	ibtr	VERB
inlawrev-28371	225	90	denied	deny	VERB
inlawrev-28371	225	91	the	the	DET
inlawrev-28371	225	92	assessor	assessor	NOUN
inlawrev-28371	225	93	’s	’s	PART
inlawrev-28371	225	94	rehearing	rehear	VERB
inlawrev-28371	225	95	request	request	NOUN
inlawrev-28371	225	96	,	,	PUNCT
inlawrev-28371	225	97	and	and	CCONJ
inlawrev-28371	225	98	the	the	DET
inlawrev-28371	225	99	assessor	assessor	NOUN
inlawrev-28371	225	100	appealed	appeal	VERB
inlawrev-28371	225	101	this	this	DET
inlawrev-28371	225	102	final	final	ADJ
inlawrev-28371	225	103	decision	decision	NOUN
inlawrev-28371	225	104	to	to	ADP
inlawrev-28371	225	105	the	the	DET
inlawrev-28371	225	106	indiana	indiana	PROPN
inlawrev-28371	225	107	tax	tax	PROPN
inlawrev-28371	225	108	court.115	court.115	PROPN
inlawrev-28371	225	109	the	the	DET
inlawrev-28371	225	110	tax	tax	NOUN
inlawrev-28371	225	111	court	court	NOUN
inlawrev-28371	225	112	started	start	VERB
inlawrev-28371	225	113	its	its	PRON
inlawrev-28371	225	114	decision	decision	NOUN
inlawrev-28371	225	115	with	with	ADP
inlawrev-28371	225	116	an	an	DET
inlawrev-28371	225	117	explanation	explanation	NOUN
inlawrev-28371	225	118	of	of	ADP
inlawrev-28371	225	119	the	the	DET
inlawrev-28371	225	120	applicable	applicable	ADJ
inlawrev-28371	225	121	property	property	NOUN
inlawrev-28371	225	122	tax	tax	NOUN
inlawrev-28371	225	123	law	law	NOUN
inlawrev-28371	225	124	as	as	SCONJ
inlawrev-28371	225	125	it	it	PRON
inlawrev-28371	225	126	existed	exist	VERB
inlawrev-28371	225	127	when	when	SCONJ
inlawrev-28371	225	128	lexington	lexington	PROPN
inlawrev-28371	225	129	square	square	PROPN
inlawrev-28371	225	130	challenged	challenge	VERB
inlawrev-28371	225	131	its	its	PRON
inlawrev-28371	225	132	tax	tax	NOUN
inlawrev-28371	225	133	assessments	assessment	NOUN
inlawrev-28371	225	134	and	and	CCONJ
inlawrev-28371	225	135	how	how	SCONJ
inlawrev-28371	225	136	that	that	DET
inlawrev-28371	225	137	law	law	NOUN
inlawrev-28371	225	138	changed	change	VERB
inlawrev-28371	225	139	afterward.116	afterward.116	ADV
inlawrev-28371	225	140	prior	prior	ADV
inlawrev-28371	225	141	to	to	ADP
inlawrev-28371	225	142	2009	2009	NUM
inlawrev-28371	225	143	,	,	PUNCT
inlawrev-28371	225	144	a	a	DET
inlawrev-28371	225	145	taxpayer	taxpayer	NOUN
inlawrev-28371	225	146	bore	bear	VERB
inlawrev-28371	225	147	the	the	DET
inlawrev-28371	225	148	burden	burden	NOUN
inlawrev-28371	225	149	both	both	PRON
inlawrev-28371	225	150	of	of	ADP
inlawrev-28371	225	151	persuading	persuade	VERB
inlawrev-28371	225	152	the	the	DET
inlawrev-28371	225	153	factfinder	factfinder	NOUN
inlawrev-28371	225	154	that	that	SCONJ
inlawrev-28371	225	155	the	the	DET
inlawrev-28371	225	156	assessment	assessment	NOUN
inlawrev-28371	225	157	was	be	AUX
inlawrev-28371	225	158	incorrect	incorrect	ADJ
inlawrev-28371	225	159	and	and	CCONJ
inlawrev-28371	225	160	of	of	ADP
inlawrev-28371	225	161	initially	initially	ADV
inlawrev-28371	225	162	producing	produce	VERB
inlawrev-28371	225	163	evidence	evidence	NOUN
inlawrev-28371	225	164	to	to	PART
inlawrev-28371	225	165	demonstrate	demonstrate	VERB
inlawrev-28371	225	166	the	the	DET
inlawrev-28371	225	167	correct	correct	ADJ
inlawrev-28371	225	168	assessment.117	assessment.117	VERB
inlawrev-28371	225	169	in	in	ADP
inlawrev-28371	225	170	2009	2009	NUM
inlawrev-28371	225	171	,	,	PUNCT
inlawrev-28371	225	172	however	however	ADV
inlawrev-28371	225	173	,	,	PUNCT
inlawrev-28371	225	174	the	the	DET
inlawrev-28371	225	175	indiana	indiana	PROPN
inlawrev-28371	225	176	legislature	legislature	NOUN
inlawrev-28371	225	177	enacted	enact	VERB
inlawrev-28371	225	178	indiana	indiana	PROPN
inlawrev-28371	225	179	code	code	PROPN
inlawrev-28371	225	180	section	section	NOUN
inlawrev-28371	225	181	6	6	NUM
inlawrev-28371	225	182	-	-	SYM
inlawrev-28371	225	183	1.1	1.1	NUM
inlawrev-28371	225	184	-	-	PUNCT
inlawrev-28371	225	185	15	15	NUM
inlawrev-28371	225	186	-	-	SYM
inlawrev-28371	225	187	17.2	17.2	NUM
inlawrev-28371	225	188	(	(	PUNCT
inlawrev-28371	225	189	2012	2012	NUM
inlawrev-28371	225	190	)	)	PUNCT
inlawrev-28371	225	191	(	(	PUNCT
inlawrev-28371	225	192	repealed	repeal	VERB
inlawrev-28371	225	193	2022	2022	NUM
inlawrev-28371	225	194	)	)	PUNCT
inlawrev-28371	225	195	and	and	CCONJ
inlawrev-28371	225	196	other	other	ADJ
inlawrev-28371	225	197	property	property	NOUN
inlawrev-28371	225	198	tax	tax	NOUN
inlawrev-28371	225	199	statutes	statute	NOUN
inlawrev-28371	225	200	that	that	PRON
inlawrev-28371	225	201	,	,	PUNCT
inlawrev-28371	225	202	under	under	ADP
inlawrev-28371	225	203	certain	certain	ADJ
inlawrev-28371	225	204	circumstances	circumstance	NOUN
inlawrev-28371	225	205	,	,	PUNCT
inlawrev-28371	225	206	removed	remove	VERB
inlawrev-28371	225	207	this	this	DET
inlawrev-28371	225	208	burden	burden	NOUN
inlawrev-28371	225	209	of	of	ADP
inlawrev-28371	225	210	proof	proof	NOUN
inlawrev-28371	225	211	from	from	ADP
inlawrev-28371	225	212	the	the	DET
inlawrev-28371	225	213	taxpayer	taxpayer	NOUN
inlawrev-28371	225	214	and	and	CCONJ
inlawrev-28371	225	215	placed	place	VERB
inlawrev-28371	225	216	it	it	PRON
inlawrev-28371	225	217	on	on	ADP
inlawrev-28371	225	218	the	the	DET
inlawrev-28371	225	219	assessing	assess	VERB
inlawrev-28371	225	220	official.118	official.118	NOUN
inlawrev-28371	225	221	section	section	NOUN
inlawrev-28371	225	222	6	6	NUM
inlawrev-28371	225	223	-	-	SYM
inlawrev-28371	225	224	1.1	1.1	NUM
inlawrev-28371	225	225	-	-	PUNCT
inlawrev-28371	225	226	15	15	NUM
inlawrev-28371	225	227	-	-	SYM
inlawrev-28371	225	228	17.2	17.2	NUM
inlawrev-28371	225	229	provided	provide	VERB
inlawrev-28371	225	230	that	that	SCONJ
inlawrev-28371	225	231	the	the	DET
inlawrev-28371	225	232	burden	burden	NOUN
inlawrev-28371	225	233	of	of	ADP
inlawrev-28371	225	234	proof	proof	NOUN
inlawrev-28371	225	235	shifted	shift	VERB
inlawrev-28371	225	236	from	from	ADP
inlawrev-28371	225	237	the	the	DET
inlawrev-28371	225	238	taxpayer	taxpayer	NOUN
inlawrev-28371	225	239	to	to	ADP
inlawrev-28371	225	240	an	an	DET
inlawrev-28371	225	241	assessing	assess	VERB
inlawrev-28371	225	242	official	official	NOUN
inlawrev-28371	225	243	when	when	SCONJ
inlawrev-28371	225	244	a	a	DET
inlawrev-28371	225	245	taxpayer	taxpayer	NOUN
inlawrev-28371	225	246	filed	file	VERB
inlawrev-28371	225	247	an	an	DET
inlawrev-28371	225	248	appeal	appeal	NOUN
inlawrev-28371	225	249	on	on	ADP
inlawrev-28371	225	250	an	an	DET
inlawrev-28371	225	251	assessment	assessment	NOUN
inlawrev-28371	225	252	that	that	PRON
inlawrev-28371	225	253	had	have	AUX
inlawrev-28371	225	254	increased	increase	VERB
inlawrev-28371	225	255	by	by	ADP
inlawrev-28371	225	256	more	more	ADJ
inlawrev-28371	225	257	than	than	ADP
inlawrev-28371	225	258	5	5	NUM
inlawrev-28371	225	259	%	%	NOUN
inlawrev-28371	225	260	from	from	ADP
inlawrev-28371	225	261	one	one	NUM
inlawrev-28371	225	262	year	year	NOUN
inlawrev-28371	225	263	to	to	ADP
inlawrev-28371	225	264	the	the	DET
inlawrev-28371	225	265	next	next	ADJ
inlawrev-28371	225	266	.	.	PUNCT
inlawrev-28371	226	1	119	119	NUM
inlawrev-28371	226	2	the	the	DET
inlawrev-28371	226	3	assessing	assess	VERB
inlawrev-28371	226	4	official	official	NOUN
inlawrev-28371	226	5	satisfied	satisfy	VERB
inlawrev-28371	226	6	this	this	DET
inlawrev-28371	226	7	burden	burden	NOUN
inlawrev-28371	226	8	by	by	ADP
inlawrev-28371	226	9	presenting	present	VERB
inlawrev-28371	226	10	evidence	evidence	NOUN
inlawrev-28371	226	11	that	that	SCONJ
inlawrev-28371	226	12	“	"	PUNCT
inlawrev-28371	226	13	exactly	exactly	ADV
inlawrev-28371	226	14	and	and	CCONJ
inlawrev-28371	226	15	precisely	precisely	ADV
inlawrev-28371	226	16	conclude[d	conclude[d	NOUN
inlawrev-28371	226	17	]	]	PUNCT
inlawrev-28371	226	18	to	to	ADP
inlawrev-28371	226	19	[	[	X
inlawrev-28371	226	20	the	the	X
inlawrev-28371	226	21	]	]	X
inlawrev-28371	226	22	—	—	PUNCT
inlawrev-28371	226	23	—	—	PUNCT
inlawrev-28371	226	24	—	—	PUNCT
inlawrev-28371	226	25	—	—	PUNCT
inlawrev-28371	226	26	—	—	PUNCT
inlawrev-28371	226	27	—	—	PUNCT
inlawrev-28371	226	28	—	—	PUNCT
inlawrev-28371	226	29	—	—	PUNCT
inlawrev-28371	226	30	—	—	PUNCT
inlawrev-28371	226	31	—	—	PUNCT
inlawrev-28371	226	32	—	—	PUNCT
inlawrev-28371	226	33	—	—	PUNCT
inlawrev-28371	226	34	—	—	PUNCT
inlawrev-28371	226	35	—	—	PUNCT
inlawrev-28371	226	36	—	—	PUNCT
inlawrev-28371	226	37	—	—	PUNCT
inlawrev-28371	226	38	—	—	PUNCT
inlawrev-28371	226	39	—	—	PUNCT
inlawrev-28371	226	40	—	—	PUNCT
inlawrev-28371	226	41	—	—	PUNCT
inlawrev-28371	226	42	—	—	PUNCT
inlawrev-28371	226	43	—	—	PUNCT
inlawrev-28371	226	44	—	—	PUNCT
inlawrev-28371	226	45	—	—	PUNCT
inlawrev-28371	226	46	—	—	PUNCT
inlawrev-28371	226	47	—	—	PUNCT
inlawrev-28371	226	48	—	—	PUNCT
inlawrev-28371	226	49	—	—	PUNCT
inlawrev-28371	226	50	—	—	PUNCT
inlawrev-28371	226	51	108	108	NUM
inlawrev-28371	226	52	.	.	PUNCT
inlawrev-28371	227	1	i	i	PRON
inlawrev-28371	227	2	d.	d.	PROPN
inlawrev-28371	227	3	109	109	NUM
inlawrev-28371	227	4	.	.	PUNCT
inlawrev-28371	228	1	i	i	PRON
inlawrev-28371	228	2	d.	d.	PROPN
inlawrev-28371	228	3	110	110	NUM
inlawrev-28371	228	4	.	.	PUNCT
inlawrev-28371	229	1	i	i	PRON
inlawrev-28371	229	2	d.	d.	PROPN
inlawrev-28371	229	3	111	111	NUM
inlawrev-28371	229	4	.	.	PUNCT
inlawrev-28371	230	1	i	i	PRON
inlawrev-28371	230	2	d.	d.	PROPN
inlawrev-28371	230	3	at	at	ADP
inlawrev-28371	230	4	242	242	NUM
inlawrev-28371	230	5	(	(	PUNCT
inlawrev-28371	230	6	citing	cite	VERB
inlawrev-28371	230	7	ind	ind	NOUN
inlawrev-28371	230	8	.	.	PUNCT
inlawrev-28371	231	1	code	code	PROPN
inlawrev-28371	231	2	§	§	PROPN
inlawrev-28371	231	3	6	6	NUM
inlawrev-28371	231	4	-	-	SYM
inlawrev-28371	231	5	1.1	1.1	NUM
inlawrev-28371	231	6	-	-	PUNCT
inlawrev-28371	231	7	15	15	NUM
inlawrev-28371	231	8	-	-	SYM
inlawrev-28371	231	9	20(b	20(b	NUM
inlawrev-28371	231	10	)	)	PUNCT
inlawrev-28371	231	11	(	(	PUNCT
inlawrev-28371	231	12	2023	2023	NUM
inlawrev-28371	231	13	)	)	PUNCT
inlawrev-28371	231	14	,	,	PUNCT
inlawrev-28371	231	15	added	add	VERB
inlawrev-28371	231	16	by	by	ADP
inlawrev-28371	231	17	pub	pub	NOUN
inlawrev-28371	231	18	.	.	PUNCT
inlawrev-28371	232	1	l.	l.	PROPN
inlawrev-28371	232	2	no	no	INTJ
inlawrev-28371	232	3	.	.	PROPN
inlawrev-28371	233	1	174	174	NUM
inlawrev-28371	233	2	-	-	PUNCT
inlawrev-28371	233	3	2022	2022	NUM
inlawrev-28371	233	4	,	,	PUNCT
inlawrev-28371	233	5	§	§	PROPN
inlawrev-28371	233	6	34	34	NUM
inlawrev-28371	233	7	)	)	PUNCT
inlawrev-28371	233	8	.	.	PUNCT
inlawrev-28371	234	1	112	112	NUM
inlawrev-28371	234	2	.	.	PUNCT
inlawrev-28371	235	1	see	see	VERB
inlawrev-28371	235	2	ind	ind	PROPN
inlawrev-28371	235	3	.	.	PUNCT
inlawrev-28371	236	1	code	code	PROPN
inlawrev-28371	236	2	§	§	PROPN
inlawrev-28371	236	3	6	6	NUM
inlawrev-28371	236	4	-	-	SYM
inlawrev-28371	236	5	1.1	1.1	NUM
inlawrev-28371	236	6	-	-	PUNCT
inlawrev-28371	236	7	15	15	NUM
inlawrev-28371	236	8	-	-	PUNCT
inlawrev-28371	236	9	20(h	20(h	NUM
inlawrev-28371	236	10	)	)	PUNCT
inlawrev-28371	236	11	(	(	PUNCT
inlawrev-28371	236	12	2023	2023	NUM
inlawrev-28371	236	13	)	)	PUNCT
inlawrev-28371	236	14	.	.	PUNCT
inlawrev-28371	237	1	113	113	NUM
inlawrev-28371	237	2	.	.	PUNCT
inlawrev-28371	238	1	lexington	lexington	PROPN
inlawrev-28371	238	2	square	square	PROPN
inlawrev-28371	238	3	,	,	PUNCT
inlawrev-28371	238	4	llc	llc	PROPN
inlawrev-28371	238	5	,	,	PUNCT
inlawrev-28371	238	6	219	219	NUM
inlawrev-28371	238	7	n.e.3d	n.e.3d	NUM
inlawrev-28371	238	8	at	at	ADP
inlawrev-28371	238	9	240	240	NUM
inlawrev-28371	238	10	.	.	PUNCT
inlawrev-28371	238	11	114	114	NUM
inlawrev-28371	238	12	.	.	PUNCT
inlawrev-28371	239	1	i	i	PRON
inlawrev-28371	239	2	d.	d.	PROPN
inlawrev-28371	239	3	115	115	NUM
inlawrev-28371	239	4	.	.	PUNCT
inlawrev-28371	240	1	i	i	PRON
inlawrev-28371	240	2	d.	d.	PROPN
inlawrev-28371	240	3	116	116	NUM
inlawrev-28371	240	4	.	.	PUNCT
inlawrev-28371	241	1	i	i	PRON
inlawrev-28371	241	2	d.	d.	PROPN
inlawrev-28371	241	3	at	at	ADP
inlawrev-28371	241	4	240	240	NUM
inlawrev-28371	241	5	-	-	SYM
inlawrev-28371	241	6	41	41	NUM
inlawrev-28371	241	7	.	.	PUNCT
inlawrev-28371	242	1	117	117	NUM
inlawrev-28371	242	2	.	.	PUNCT
inlawrev-28371	243	1	i	i	PRON
inlawrev-28371	243	2	d.	d.	PROPN
inlawrev-28371	243	3	(	(	PUNCT
inlawrev-28371	243	4	citing	cite	VERB
inlawrev-28371	243	5	orange	orange	PROPN
inlawrev-28371	243	6	cnty	cnty	PROPN
inlawrev-28371	243	7	.	.	PUNCT
inlawrev-28371	244	1	assessor	assessor	NOUN
inlawrev-28371	244	2	v.	v.	ADP
inlawrev-28371	244	3	stout	stout	PROPN
inlawrev-28371	244	4	,	,	PUNCT
inlawrev-28371	244	5	996	996	NUM
inlawrev-28371	244	6	n.e.2d	n.e.2d	NOUN
inlawrev-28371	244	7	871	871	NUM
inlawrev-28371	244	8	,	,	PUNCT
inlawrev-28371	244	9	873	873	NUM
inlawrev-28371	244	10	(	(	PUNCT
inlawrev-28371	244	11	ind	ind	NOUN
inlawrev-28371	244	12	.	.	PUNCT
inlawrev-28371	245	1	t.c	t.c	PROPN
inlawrev-28371	245	2	.	.	PROPN
inlawrev-28371	245	3	2013	2013	NUM
inlawrev-28371	245	4	)	)	PUNCT
inlawrev-28371	245	5	)	)	PUNCT
inlawrev-28371	245	6	.	.	PUNCT
inlawrev-28371	246	1	118	118	NUM
inlawrev-28371	246	2	.	.	PUNCT
inlawrev-28371	247	1	i	i	PRON
inlawrev-28371	247	2	d.	d.	PROPN
inlawrev-28371	247	3	at	at	ADP
inlawrev-28371	247	4	241	241	NUM
inlawrev-28371	247	5	;	;	PUNCT
inlawrev-28371	247	6	see	see	VERB
inlawrev-28371	247	7	also	also	ADV
inlawrev-28371	247	8	ind	ind	PROPN
inlawrev-28371	247	9	.	.	PUNCT
inlawrev-28371	248	1	code	code	PROPN
inlawrev-28371	248	2	§	§	PROPN
inlawrev-28371	248	3	6	6	NUM
inlawrev-28371	248	4	-	-	SYM
inlawrev-28371	248	5	1.1	1.1	NUM
inlawrev-28371	248	6	-	-	PUNCT
inlawrev-28371	248	7	15	15	NUM
inlawrev-28371	248	8	-	-	PUNCT
inlawrev-28371	248	9	1(p	1(p	NUM
inlawrev-28371	248	10	)	)	PUNCT
inlawrev-28371	248	11	(	(	PUNCT
inlawrev-28371	248	12	2009	2009	NUM
inlawrev-28371	248	13	)	)	PUNCT
inlawrev-28371	248	14	(	(	PUNCT
inlawrev-28371	248	15	amended	amend	VERB
inlawrev-28371	248	16	2011	2011	NUM
inlawrev-28371	248	17	)	)	PUNCT
inlawrev-28371	248	18	;	;	PUNCT
inlawrev-28371	249	1	ind	ind	PROPN
inlawrev-28371	249	2	.	.	PUNCT
inlawrev-28371	249	3	code	code	PROPN
inlawrev-28371	249	4	§	§	PROPN
inlawrev-28371	249	5	61.1	61.1	NUM
inlawrev-28371	249	6	-	-	SYM
inlawrev-28371	249	7	15	15	NUM
inlawrev-28371	249	8	-	-	SYM
inlawrev-28371	249	9	17	17	NUM
inlawrev-28371	249	10	(	(	PUNCT
inlawrev-28371	249	11	2011	2011	NUM
inlawrev-28371	249	12	)	)	PUNCT
inlawrev-28371	249	13	(	(	PUNCT
inlawrev-28371	249	14	repealed	repeal	VERB
inlawrev-28371	249	15	2012	2012	NUM
inlawrev-28371	249	16	)	)	PUNCT
inlawrev-28371	249	17	.	.	PUNCT
inlawrev-28371	250	1	119	119	NUM
inlawrev-28371	250	2	.	.	PUNCT
inlawrev-28371	250	3	lexington	lexington	PROPN
inlawrev-28371	250	4	square	square	PROPN
inlawrev-28371	250	5	,	,	PUNCT
inlawrev-28371	250	6	llc	llc	PROPN
inlawrev-28371	250	7	,	,	PUNCT
inlawrev-28371	250	8	219	219	NUM
inlawrev-28371	250	9	n.e.3d	n.e.3d	NUM
inlawrev-28371	250	10	at	at	ADP
inlawrev-28371	250	11	241	241	NUM
inlawrev-28371	250	12	.	.	PUNCT
inlawrev-28371	250	13	2024	2024	NUM
inlawrev-28371	250	14	]	]	PUNCT
inlawrev-28371	250	15	tax	tax	NOUN
inlawrev-28371	250	16	law	law	NOUN
inlawrev-28371	250	17	989	989	NUM
inlawrev-28371	250	18	original	original	ADJ
inlawrev-28371	250	19	assessment	assessment	NOUN
inlawrev-28371	250	20	.	.	PUNCT
inlawrev-28371	251	1	”120	”120	PUNCT
inlawrev-28371	251	2	the	the	DET
inlawrev-28371	251	3	tax	tax	NOUN
inlawrev-28371	251	4	court	court	NOUN
inlawrev-28371	251	5	then	then	ADV
inlawrev-28371	251	6	explained	explain	VERB
inlawrev-28371	251	7	section	section	NOUN
inlawrev-28371	251	8	6	6	NUM
inlawrev-28371	251	9	-	-	SYM
inlawrev-28371	251	10	1.1	1.1	NUM
inlawrev-28371	251	11	-	-	PUNCT
inlawrev-28371	251	12	15	15	NUM
inlawrev-28371	251	13	-	-	SYM
inlawrev-28371	251	14	17.2	17.2	NUM
inlawrev-28371	251	15	’s	’s	PART
inlawrev-28371	251	16	revisionary	revisionary	NOUN
inlawrev-28371	251	17	clause	clause	NOUN
inlawrev-28371	251	18	;	;	PUNCT
inlawrev-28371	251	19	if	if	SCONJ
inlawrev-28371	251	20	the	the	DET
inlawrev-28371	251	21	assessing	assess	VERB
inlawrev-28371	251	22	official	official	NOUN
inlawrev-28371	251	23	does	do	AUX
inlawrev-28371	251	24	not	not	PART
inlawrev-28371	251	25	meet	meet	VERB
inlawrev-28371	251	26	the	the	DET
inlawrev-28371	251	27	burden	burden	NOUN
inlawrev-28371	251	28	,	,	PUNCT
inlawrev-28371	251	29	and	and	CCONJ
inlawrev-28371	251	30	the	the	DET
inlawrev-28371	251	31	taxpayer	taxpayer	NOUN
inlawrev-28371	251	32	does	do	AUX
inlawrev-28371	251	33	not	not	PART
inlawrev-28371	251	34	introduce	introduce	VERB
inlawrev-28371	251	35	evidence	evidence	NOUN
inlawrev-28371	251	36	countering	counter	VERB
inlawrev-28371	251	37	the	the	DET
inlawrev-28371	251	38	assessor	assessor	NOUN
inlawrev-28371	251	39	’s	’s	ADV
inlawrev-28371	251	40	,	,	PUNCT
inlawrev-28371	251	41	or	or	CCONJ
inlawrev-28371	251	42	,	,	PUNCT
inlawrev-28371	251	43	alternatively	alternatively	ADV
inlawrev-28371	251	44	,	,	PUNCT
inlawrev-28371	251	45	introduces	introduce	VERB
inlawrev-28371	251	46	evidence	evidence	NOUN
inlawrev-28371	251	47	that	that	PRON
inlawrev-28371	251	48	does	do	AUX
inlawrev-28371	251	49	not	not	PART
inlawrev-28371	251	50	prove	prove	VERB
inlawrev-28371	251	51	the	the	DET
inlawrev-28371	251	52	correct	correct	ADJ
inlawrev-28371	251	53	assessment	assessment	NOUN
inlawrev-28371	251	54	amount	amount	NOUN
inlawrev-28371	251	55	,	,	PUNCT
inlawrev-28371	251	56	the	the	DET
inlawrev-28371	251	57	challenged	challenge	VERB
inlawrev-28371	251	58	assessment	assessment	NOUN
inlawrev-28371	251	59	reverts	revert	VERB
inlawrev-28371	251	60	to	to	ADP
inlawrev-28371	251	61	the	the	DET
inlawrev-28371	251	62	amount	amount	NOUN
inlawrev-28371	251	63	for	for	ADP
inlawrev-28371	251	64	the	the	DET
inlawrev-28371	251	65	prior	prior	ADJ
inlawrev-28371	251	66	tax	tax	NOUN
inlawrev-28371	251	67	year	year	NOUN
inlawrev-28371	251	68	.	.	PUNCT
inlawrev-28371	252	1	121	121	NUM
inlawrev-28371	252	2	on	on	ADP
inlawrev-28371	252	3	march	march	PROPN
inlawrev-28371	252	4	21	21	NUM
inlawrev-28371	252	5	,	,	PUNCT
inlawrev-28371	252	6	2022	2022	NUM
inlawrev-28371	252	7	,	,	PUNCT
inlawrev-28371	252	8	the	the	DET
inlawrev-28371	252	9	indiana	indiana	PROPN
inlawrev-28371	252	10	legislature	legislature	PROPN
inlawrev-28371	252	11	repealed	repeal	VERB
inlawrev-28371	252	12	indiana	indiana	PROPN
inlawrev-28371	252	13	code	code	PROPN
inlawrev-28371	252	14	section	section	NOUN
inlawrev-28371	252	15	6	6	NUM
inlawrev-28371	252	16	-	-	SYM
inlawrev-28371	252	17	1.1	1.1	NUM
inlawrev-28371	252	18	-	-	PUNCT
inlawrev-28371	252	19	15	15	NUM
inlawrev-28371	252	20	-	-	SYM
inlawrev-28371	252	21	17.2	17.2	NUM
inlawrev-28371	252	22	and	and	CCONJ
inlawrev-28371	252	23	replaced	replace	VERB
inlawrev-28371	252	24	it	it	PRON
inlawrev-28371	252	25	with	with	ADP
inlawrev-28371	252	26	a	a	DET
inlawrev-28371	252	27	new	new	ADJ
inlawrev-28371	252	28	statutory	statutory	ADJ
inlawrev-28371	252	29	exception	exception	NOUN
inlawrev-28371	252	30	—	—	PUNCT
inlawrev-28371	252	31	that	that	ADV
inlawrev-28371	252	32	is	is	ADV
inlawrev-28371	252	33	,	,	PUNCT
inlawrev-28371	252	34	indiana	indiana	PROPN
inlawrev-28371	252	35	code	code	PROPN
inlawrev-28371	252	36	section	section	NOUN
inlawrev-28371	252	37	6	6	NUM
inlawrev-28371	252	38	-	-	SYM
inlawrev-28371	252	39	1.1	1.1	NUM
inlawrev-28371	252	40	-	-	PUNCT
inlawrev-28371	252	41	15	15	NUM
inlawrev-28371	252	42	-	-	SYM
inlawrev-28371	252	43	20.122	20.122	NUM
inlawrev-28371	252	44	the	the	DET
inlawrev-28371	252	45	new	new	ADJ
inlawrev-28371	252	46	statute	statute	NOUN
inlawrev-28371	252	47	preserved	preserve	VERB
inlawrev-28371	252	48	section	section	NOUN
inlawrev-28371	252	49	6	6	NUM
inlawrev-28371	252	50	-	-	SYM
inlawrev-28371	252	51	1.1	1.1	NUM
inlawrev-28371	252	52	-	-	PUNCT
inlawrev-28371	252	53	15	15	NUM
inlawrev-28371	252	54	-	-	SYM
inlawrev-28371	252	55	17.2	17.2	NUM
inlawrev-28371	252	56	’s	’s	PART
inlawrev-28371	252	57	burden	burden	NOUN
inlawrev-28371	252	58	-	-	PUNCT
inlawrev-28371	252	59	shifting	shift	VERB
inlawrev-28371	252	60	rule	rule	NOUN
inlawrev-28371	252	61	,	,	PUNCT
inlawrev-28371	252	62	but	but	CCONJ
inlawrev-28371	252	63	effected	effect	VERB
inlawrev-28371	252	64	the	the	DET
inlawrev-28371	252	65	following	follow	VERB
inlawrev-28371	252	66	changes	change	NOUN
inlawrev-28371	252	67	:	:	PUNCT
inlawrev-28371	252	68	a.	a.	NOUN
inlawrev-28371	252	69	eliminated	eliminate	VERB
inlawrev-28371	252	70	the	the	DET
inlawrev-28371	252	71	requirement	requirement	NOUN
inlawrev-28371	252	72	that	that	SCONJ
inlawrev-28371	252	73	the	the	DET
inlawrev-28371	252	74	assessor	assessor	NOUN
inlawrev-28371	252	75	satisfy	satisfy	VERB
inlawrev-28371	252	76	its	its	PRON
inlawrev-28371	252	77	burden	burden	NOUN
inlawrev-28371	252	78	by	by	ADP
inlawrev-28371	252	79	presenting	present	VERB
inlawrev-28371	252	80	evidence	evidence	NOUN
inlawrev-28371	252	81	that	that	SCONJ
inlawrev-28371	252	82	“	"	PUNCT
inlawrev-28371	252	83	exactly	exactly	ADV
inlawrev-28371	252	84	and	and	CCONJ
inlawrev-28371	252	85	precisely	precisely	ADV
inlawrev-28371	252	86	concluded	conclude	VERB
inlawrev-28371	252	87	to	to	ADP
inlawrev-28371	252	88	the	the	DET
inlawrev-28371	252	89	original	original	ADJ
inlawrev-28371	252	90	assessment	assessment	NOUN
inlawrev-28371	252	91	”	"	PUNCT
inlawrev-28371	252	92	;	;	PUNCT
inlawrev-28371	252	93	b.	b.	PROPN
inlawrev-28371	252	94	permitted	permit	VERB
inlawrev-28371	252	95	the	the	DET
inlawrev-28371	252	96	ibtr	ibtr	ADJ
inlawrev-28371	252	97	to	to	PART
inlawrev-28371	252	98	determine	determine	VERB
inlawrev-28371	252	99	the	the	DET
inlawrev-28371	252	100	correct	correct	ADJ
inlawrev-28371	252	101	assessment	assessment	NOUN
inlawrev-28371	252	102	based	base	VERB
inlawrev-28371	252	103	on	on	ADP
inlawrev-28371	252	104	evidence	evidence	NOUN
inlawrev-28371	252	105	presented	present	VERB
inlawrev-28371	252	106	by	by	ADP
inlawrev-28371	252	107	both	both	CCONJ
inlawrev-28371	252	108	the	the	DET
inlawrev-28371	252	109	assessor	assessor	NOUN
inlawrev-28371	252	110	and	and	CCONJ
inlawrev-28371	252	111	the	the	DET
inlawrev-28371	252	112	taxpayer	taxpayer	NOUN
inlawrev-28371	252	113	;	;	PUNCT
inlawrev-28371	252	114	and	and	CCONJ
inlawrev-28371	252	115	c.	c.	PROPN
inlawrev-28371	252	116	limited	limit	VERB
inlawrev-28371	252	117	the	the	DET
inlawrev-28371	252	118	reversionary	reversionary	ADJ
inlawrev-28371	252	119	clause	clause	NOUN
inlawrev-28371	252	120	to	to	PART
inlawrev-28371	252	121	apply	apply	VERB
inlawrev-28371	252	122	only	only	ADV
inlawrev-28371	252	123	when	when	SCONJ
inlawrev-28371	252	124	neither	neither	CCONJ
inlawrev-28371	252	125	the	the	DET
inlawrev-28371	252	126	assessor	assessor	NOUN
inlawrev-28371	252	127	nor	nor	CCONJ
inlawrev-28371	252	128	the	the	DET
inlawrev-28371	252	129	taxpayer	taxpayer	NOUN
inlawrev-28371	252	130	presented	present	VERB
inlawrev-28371	252	131	sufficient	sufficient	ADJ
inlawrev-28371	252	132	evidence	evidence	NOUN
inlawrev-28371	252	133	for	for	ADP
inlawrev-28371	252	134	the	the	DET
inlawrev-28371	252	135	ibtr	ibtr	ADJ
inlawrev-28371	252	136	to	to	PART
inlawrev-28371	252	137	determine	determine	VERB
inlawrev-28371	252	138	a	a	DET
inlawrev-28371	252	139	property	property	NOUN
inlawrev-28371	252	140	’s	’s	PART
inlawrev-28371	252	141	correct	correct	ADJ
inlawrev-28371	252	142	assessment	assessment	NOUN
inlawrev-28371	252	143	.	.	PUNCT
inlawrev-28371	253	1	123	123	NUM
inlawrev-28371	253	2	before	before	ADP
inlawrev-28371	253	3	the	the	DET
inlawrev-28371	253	4	tax	tax	NOUN
inlawrev-28371	253	5	court	court	NOUN
inlawrev-28371	253	6	,	,	PUNCT
inlawrev-28371	253	7	the	the	DET
inlawrev-28371	253	8	assessor	assessor	NOUN
inlawrev-28371	253	9	argued	argue	VERB
inlawrev-28371	253	10	that	that	SCONJ
inlawrev-28371	253	11	ibtr	ibtr	VERB
inlawrev-28371	253	12	mistakenly	mistakenly	ADV
inlawrev-28371	253	13	applied	apply	VERB
inlawrev-28371	253	14	section	section	NOUN
inlawrev-28371	253	15	6	6	NUM
inlawrev-28371	253	16	-	-	SYM
inlawrev-28371	253	17	1.1	1.1	NUM
inlawrev-28371	253	18	-	-	PUNCT
inlawrev-28371	253	19	15	15	NUM
inlawrev-28371	253	20	-	-	SYM
inlawrev-28371	253	21	17.2	17.2	NUM
inlawrev-28371	253	22	’s	’s	PART
inlawrev-28371	253	23	burden	burden	NOUN
inlawrev-28371	253	24	-	-	PUNCT
inlawrev-28371	253	25	shifting	shift	VERB
inlawrev-28371	253	26	rule	rule	NOUN
inlawrev-28371	253	27	and	and	CCONJ
inlawrev-28371	253	28	revisionary	revisionary	NOUN
inlawrev-28371	253	29	clause	clause	NOUN
inlawrev-28371	253	30	because	because	SCONJ
inlawrev-28371	253	31	it	it	PRON
inlawrev-28371	253	32	failed	fail	VERB
inlawrev-28371	253	33	to	to	PART
inlawrev-28371	253	34	note	note	VERB
inlawrev-28371	253	35	that	that	SCONJ
inlawrev-28371	253	36	,	,	PUNCT
inlawrev-28371	253	37	on	on	ADP
inlawrev-28371	253	38	march	march	PROPN
inlawrev-28371	253	39	21	21	NUM
inlawrev-28371	253	40	,	,	PUNCT
inlawrev-28371	253	41	2022	2022	NUM
inlawrev-28371	253	42	,	,	PUNCT
inlawrev-28371	253	43	three	three	NUM
inlawrev-28371	253	44	days	day	NOUN
inlawrev-28371	253	45	before	before	SCONJ
inlawrev-28371	253	46	the	the	DET
inlawrev-28371	253	47	ibtr	ibtr	VERB
inlawrev-28371	253	48	issued	issue	VERB
inlawrev-28371	253	49	its	its	PRON
inlawrev-28371	253	50	final	final	ADJ
inlawrev-28371	253	51	determination	determination	NOUN
inlawrev-28371	253	52	favoring	favor	VERB
inlawrev-28371	253	53	lexington	lexington	PROPN
inlawrev-28371	253	54	square	square	PROPN
inlawrev-28371	253	55	,	,	PUNCT
inlawrev-28371	253	56	the	the	DET
inlawrev-28371	253	57	indiana	indiana	PROPN
inlawrev-28371	253	58	legislature	legislature	PROPN
inlawrev-28371	253	59	repealed	repeal	VERB
inlawrev-28371	253	60	section	section	NOUN
inlawrev-28371	253	61	6	6	NUM
inlawrev-28371	253	62	-	-	SYM
inlawrev-28371	253	63	1.1	1.1	NUM
inlawrev-28371	253	64	-	-	PUNCT
inlawrev-28371	253	65	15	15	NUM
inlawrev-28371	253	66	-	-	SYM
inlawrev-28371	253	67	17.2	17.2	NUM
inlawrev-28371	253	68	and	and	CCONJ
inlawrev-28371	253	69	replaced	replace	VERB
inlawrev-28371	253	70	it	it	PRON
inlawrev-28371	253	71	with	with	ADP
inlawrev-28371	253	72	a	a	DET
inlawrev-28371	253	73	new	new	ADJ
inlawrev-28371	253	74	statutory	statutory	ADJ
inlawrev-28371	253	75	section	section	NOUN
inlawrev-28371	253	76	—	—	PUNCT
inlawrev-28371	253	77	that	that	ADV
inlawrev-28371	253	78	is	is	ADV
inlawrev-28371	253	79	,	,	PUNCT
inlawrev-28371	253	80	section	section	NOUN
inlawrev-28371	253	81	6	6	NUM
inlawrev-28371	253	82	-	-	SYM
inlawrev-28371	253	83	1.1	1.1	NUM
inlawrev-28371	253	84	-	-	PUNCT
inlawrev-28371	253	85	15	15	NUM
inlawrev-28371	253	86	-	-	PUNCT
inlawrev-28371	253	87	20.124	20.124	NUM
inlawrev-28371	253	88	to	to	PART
inlawrev-28371	253	89	support	support	VERB
inlawrev-28371	253	90	its	its	PRON
inlawrev-28371	253	91	position	position	NOUN
inlawrev-28371	253	92	,	,	PUNCT
inlawrev-28371	253	93	the	the	DET
inlawrev-28371	253	94	assessor	assessor	NOUN
inlawrev-28371	253	95	cited	cite	VERB
inlawrev-28371	253	96	indiana	indiana	PROPN
inlawrev-28371	253	97	precedent	precedent	PROPN
inlawrev-28371	253	98	that	that	SCONJ
inlawrev-28371	253	99	,	,	PUNCT
inlawrev-28371	253	100	“	"	PUNCT
inlawrev-28371	253	101	in	in	ADP
inlawrev-28371	253	102	the	the	DET
inlawrev-28371	253	103	absence	absence	NOUN
inlawrev-28371	253	104	of	of	ADP
inlawrev-28371	253	105	a	a	DET
inlawrev-28371	253	106	legislative	legislative	ADJ
inlawrev-28371	253	107	enactment	enactment	NOUN
inlawrev-28371	253	108	to	to	ADP
inlawrev-28371	253	109	the	the	DET
inlawrev-28371	253	110	contrary	contrary	NOUN
inlawrev-28371	253	111	,	,	PUNCT
inlawrev-28371	253	112	the	the	DET
inlawrev-28371	253	113	repeal	repeal	NOUN
inlawrev-28371	253	114	of	of	ADP
inlawrev-28371	253	115	a	a	DET
inlawrev-28371	253	116	statute	statute	NOUN
inlawrev-28371	253	117	without	without	ADP
inlawrev-28371	253	118	a	a	DET
inlawrev-28371	253	119	saving[s	saving[s	PROPN
inlawrev-28371	253	120	]	]	PUNCT
inlawrev-28371	253	121	clause	clause	NOUN
inlawrev-28371	253	122	,	,	PUNCT
inlawrev-28371	253	123	where	where	SCONJ
inlawrev-28371	253	124	no	no	DET
inlawrev-28371	253	125	vested	vested	ADJ
inlawrev-28371	253	126	right	right	NOUN
inlawrev-28371	253	127	is	be	AUX
inlawrev-28371	253	128	impaired	impaired	ADJ
inlawrev-28371	253	129	,	,	PUNCT
inlawrev-28371	253	130	completely	completely	ADV
inlawrev-28371	253	131	obliterates	obliterate	VERB
inlawrev-28371	253	132	it	it	PRON
inlawrev-28371	253	133	,	,	PUNCT
inlawrev-28371	253	134	and	and	CCONJ
inlawrev-28371	253	135	renders	render	VERB
inlawrev-28371	253	136	the	the	DET
inlawrev-28371	253	137	same	same	ADJ
inlawrev-28371	253	138	as	as	ADV
inlawrev-28371	253	139	ineffective	ineffective	ADJ
inlawrev-28371	253	140	as	as	SCONJ
inlawrev-28371	253	141	if	if	SCONJ
inlawrev-28371	253	142	it	it	PRON
inlawrev-28371	253	143	had	have	AUX
inlawrev-28371	253	144	never	never	ADV
inlawrev-28371	253	145	existed	exist	VERB
inlawrev-28371	253	146	.	.	PUNCT
inlawrev-28371	254	1	”125	”125	PROPN
inlawrev-28371	255	1	the	the	DET
inlawrev-28371	255	2	tax	tax	NOUN
inlawrev-28371	255	3	court	court	NOUN
inlawrev-28371	255	4	rejected	reject	VERB
inlawrev-28371	255	5	the	the	DET
inlawrev-28371	255	6	assessor	assessor	NOUN
inlawrev-28371	255	7	’s	’s	PART
inlawrev-28371	255	8	argument	argument	NOUN
inlawrev-28371	255	9	,	,	PUNCT
inlawrev-28371	255	10	noting	note	VERB
inlawrev-28371	255	11	that	that	SCONJ
inlawrev-28371	255	12	it	it	PRON
inlawrev-28371	255	13	failed	fail	VERB
inlawrev-28371	255	14	to	to	PART
inlawrev-28371	255	15	recognize	recognize	VERB
inlawrev-28371	255	16	other	other	ADJ
inlawrev-28371	255	17	indiana	indiana	PROPN
inlawrev-28371	255	18	precedent	precedent	NOUN
inlawrev-28371	255	19	holding	hold	VERB
inlawrev-28371	255	20	that	that	SCONJ
inlawrev-28371	255	21	“	"	PUNCT
inlawrev-28371	255	22	an	an	DET
inlawrev-28371	255	23	express	express	ADJ
inlawrev-28371	255	24	savings	saving	NOUN
inlawrev-28371	255	25	clause	clause	NOUN
inlawrev-28371	255	26	is	be	AUX
inlawrev-28371	255	27	not	not	PART
inlawrev-28371	255	28	required	require	VERB
inlawrev-28371	255	29	to	to	PART
inlawrev-28371	255	30	prevent	prevent	VERB
inlawrev-28371	255	31	the	the	DET
inlawrev-28371	255	32	destruction	destruction	NOUN
inlawrev-28371	255	33	of	of	ADP
inlawrev-28371	255	34	rights	right	NOUN
inlawrev-28371	255	35	existing	exist	VERB
inlawrev-28371	255	36	under	under	ADP
inlawrev-28371	255	37	a	a	DET
inlawrev-28371	255	38	repealed	repeal	VERB
inlawrev-28371	255	39	statute	statute	NOUN
inlawrev-28371	255	40	if	if	SCONJ
inlawrev-28371	255	41	the	the	DET
inlawrev-28371	255	42	legislature	legislature	NOUN
inlawrev-28371	255	43	’s	’s	PART
inlawrev-28371	255	44	intention	intention	NOUN
inlawrev-28371	255	45	to	to	PART
inlawrev-28371	255	46	preserve	preserve	VERB
inlawrev-28371	255	47	and	and	CCONJ
inlawrev-28371	255	48	continue	continue	VERB
inlawrev-28371	255	49	those	those	DET
inlawrev-28371	255	50	rights	right	NOUN
inlawrev-28371	255	51	is	be	AUX
inlawrev-28371	255	52	otherwise	otherwise	ADV
inlawrev-28371	255	53	clearly	clearly	ADV
inlawrev-28371	255	54	apparent	apparent	ADJ
inlawrev-28371	255	55	.	.	PUNCT
inlawrev-28371	256	1	”126	”126	X
inlawrev-28371	256	2	the	the	DET
inlawrev-28371	256	3	court	court	NOUN
inlawrev-28371	256	4	determined	determine	VERB
inlawrev-28371	256	5	that	that	SCONJ
inlawrev-28371	256	6	,	,	PUNCT
inlawrev-28371	256	7	despite	despite	SCONJ
inlawrev-28371	256	8	the	the	DET
inlawrev-28371	256	9	absence	absence	NOUN
inlawrev-28371	256	10	of	of	ADP
inlawrev-28371	256	11	a	a	DET
inlawrev-28371	256	12	savings	saving	NOUN
inlawrev-28371	256	13	clause	clause	NOUN
inlawrev-28371	256	14	in	in	ADP
inlawrev-28371	256	15	section	section	NOUN
inlawrev-28371	256	16	6	6	NUM
inlawrev-28371	256	17	-	-	SYM
inlawrev-28371	256	18	1.1	1.1	NUM
inlawrev-28371	256	19	-	-	PUNCT
inlawrev-28371	256	20	15	15	NUM
inlawrev-28371	256	21	-	-	SYM
inlawrev-28371	256	22	20	20	NUM
inlawrev-28371	256	23	,	,	PUNCT
inlawrev-28371	256	24	evidence	evidence	NOUN
inlawrev-28371	256	25	existed	exist	VERB
inlawrev-28371	256	26	that	that	SCONJ
inlawrev-28371	256	27	the	the	DET
inlawrev-28371	256	28	indiana	indiana	PROPN
inlawrev-28371	256	29	legislature	legislature	NOUN
inlawrev-28371	256	30	did	do	AUX
inlawrev-28371	256	31	not	not	PART
inlawrev-28371	256	32	intend	intend	VERB
inlawrev-28371	256	33	to	to	PART
inlawrev-28371	256	34	retroactively	retroactively	ADV
inlawrev-28371	256	35	rescind	rescind	VERB
inlawrev-28371	256	36	the	the	DET
inlawrev-28371	256	37	rights	right	NOUN
inlawrev-28371	256	38	of	of	ADP
inlawrev-28371	256	39	taxpayers	taxpayer	NOUN
inlawrev-28371	256	40	created	create	VERB
inlawrev-28371	256	41	by	by	ADP
inlawrev-28371	256	42	the	the	DET
inlawrev-28371	256	43	replaced	replace	VERB
inlawrev-28371	256	44	section	section	NOUN
inlawrev-28371	256	45	6	6	NUM
inlawrev-28371	256	46	-	-	SYM
inlawrev-28371	256	47	1.1	1.1	NUM
inlawrev-28371	256	48	-	-	PUNCT
inlawrev-28371	256	49	15	15	NUM
inlawrev-28371	256	50	-	-	SYM
inlawrev-28371	256	51	17.2	17.2	NUM
inlawrev-28371	256	52	when	when	SCONJ
inlawrev-28371	256	53	it	it	PRON
inlawrev-28371	256	54	repealed	repeal	VERB
inlawrev-28371	256	55	the	the	DET
inlawrev-28371	256	56	old	old	ADJ
inlawrev-28371	256	57	section	section	NOUN
inlawrev-28371	256	58	with	with	ADP
inlawrev-28371	256	59	section	section	NOUN
inlawrev-28371	256	60	6	6	NUM
inlawrev-28371	256	61	-	-	SYM
inlawrev-28371	256	62	1.1	1.1	NUM
inlawrev-28371	256	63	-	-	PUNCT
inlawrev-28371	256	64	15	15	NUM
inlawrev-28371	256	65	-	-	SYM
inlawrev-28371	256	66	20	20	NUM
inlawrev-28371	256	67	—	—	PUNCT
inlawrev-28371	256	68	—	—	PUNCT
inlawrev-28371	256	69	—	—	PUNCT
inlawrev-28371	256	70	—	—	PUNCT
inlawrev-28371	256	71	—	—	PUNCT
inlawrev-28371	256	72	—	—	PUNCT
inlawrev-28371	256	73	—	—	PUNCT
inlawrev-28371	256	74	—	—	PUNCT
inlawrev-28371	256	75	—	—	PUNCT
inlawrev-28371	256	76	—	—	PUNCT
inlawrev-28371	256	77	—	—	PUNCT
inlawrev-28371	256	78	—	—	PUNCT
inlawrev-28371	256	79	—	—	PUNCT
inlawrev-28371	256	80	—	—	PUNCT
inlawrev-28371	256	81	—	—	PUNCT
inlawrev-28371	256	82	—	—	PUNCT
inlawrev-28371	256	83	—	—	PUNCT
inlawrev-28371	256	84	—	—	PUNCT
inlawrev-28371	256	85	—	—	PUNCT
inlawrev-28371	256	86	—	—	PUNCT
inlawrev-28371	256	87	—	—	PUNCT
inlawrev-28371	256	88	—	—	PUNCT
inlawrev-28371	256	89	—	—	PUNCT
inlawrev-28371	256	90	—	—	PUNCT
inlawrev-28371	256	91	—	—	PUNCT
inlawrev-28371	256	92	—	—	PUNCT
inlawrev-28371	256	93	—	—	PUNCT
inlawrev-28371	256	94	—	—	PUNCT
inlawrev-28371	256	95	—	—	PUNCT
inlawrev-28371	256	96	120	120	NUM
inlawrev-28371	256	97	.	.	PUNCT
inlawrev-28371	257	1	i	i	PRON
inlawrev-28371	257	2	d.	d.	PROPN
inlawrev-28371	257	3	(	(	PUNCT
inlawrev-28371	257	4	citing	cite	VERB
inlawrev-28371	257	5	southlake	southlake	NOUN
inlawrev-28371	257	6	ind	ind	PROPN
inlawrev-28371	257	7	.	.	PROPN
inlawrev-28371	257	8	,	,	PUNCT
inlawrev-28371	257	9	llc	llc	PROPN
inlawrev-28371	257	10	v.	v.	PROPN
inlawrev-28371	257	11	lake	lake	PROPN
inlawrev-28371	257	12	cnty	cnty	PROPN
inlawrev-28371	257	13	.	.	PUNCT
inlawrev-28371	258	1	assessor	assessor	NOUN
inlawrev-28371	258	2	,	,	PUNCT
inlawrev-28371	258	3	181	181	NUM
inlawrev-28371	258	4	n.e.3d	n.e.3d	NUM
inlawrev-28371	258	5	484	484	NUM
inlawrev-28371	258	6	,	,	PUNCT
inlawrev-28371	258	7	489	489	NUM
inlawrev-28371	258	8	(	(	PUNCT
inlawrev-28371	258	9	ind	ind	NOUN
inlawrev-28371	258	10	.	.	PUNCT
inlawrev-28371	259	1	t.c	t.c	PROPN
inlawrev-28371	259	2	.	.	PROPN
inlawrev-28371	259	3	2021	2021	NUM
inlawrev-28371	259	4	)	)	PUNCT
inlawrev-28371	259	5	)	)	PUNCT
inlawrev-28371	259	6	.	.	PUNCT
inlawrev-28371	260	1	121	121	NUM
inlawrev-28371	260	2	.	.	PUNCT
inlawrev-28371	261	1	i	i	PRON
inlawrev-28371	261	2	d.	d.	PROPN
inlawrev-28371	261	3	122	122	NUM
inlawrev-28371	261	4	.	.	PUNCT
inlawrev-28371	262	1	i	i	PRON
inlawrev-28371	262	2	d.	d.	PROPN
inlawrev-28371	262	3	123	123	NUM
inlawrev-28371	262	4	.	.	PUNCT
inlawrev-28371	263	1	i	i	PRON
inlawrev-28371	263	2	d.	d.	PROPN
inlawrev-28371	263	3	at	at	ADP
inlawrev-28371	263	4	242	242	NUM
inlawrev-28371	263	5	.	.	PUNCT
inlawrev-28371	264	1	124	124	NUM
inlawrev-28371	264	2	.	.	PUNCT
inlawrev-28371	265	1	i	i	PRON
inlawrev-28371	265	2	d.	d.	PROPN
inlawrev-28371	265	3	at	at	ADP
inlawrev-28371	265	4	242	242	NUM
inlawrev-28371	265	5	-	-	SYM
inlawrev-28371	265	6	43	43	NUM
inlawrev-28371	265	7	.	.	PUNCT
inlawrev-28371	266	1	125	125	NUM
inlawrev-28371	266	2	.	.	PUNCT
inlawrev-28371	267	1	i	i	PRON
inlawrev-28371	267	2	d.	d.	PROPN
inlawrev-28371	267	3	(	(	PUNCT
inlawrev-28371	267	4	citing	cite	VERB
inlawrev-28371	267	5	e.g.	e.g.	ADV
inlawrev-28371	267	6	,	,	PUNCT
inlawrev-28371	267	7	parr	parr	PROPN
inlawrev-28371	267	8	v.	v.	ADP
inlawrev-28371	267	9	paynter	paynter	PROPN
inlawrev-28371	267	10	,	,	PUNCT
inlawrev-28371	267	11	78	78	NUM
inlawrev-28371	267	12	ind	ind	NOUN
inlawrev-28371	267	13	.	.	PUNCT
inlawrev-28371	268	1	app	app	PROPN
inlawrev-28371	268	2	.	.	PROPN
inlawrev-28371	269	1	639	639	NUM
inlawrev-28371	269	2	,	,	PUNCT
inlawrev-28371	269	3	137	137	NUM
inlawrev-28371	269	4	n.e	n.e	NOUN
inlawrev-28371	269	5	.	.	PROPN
inlawrev-28371	269	6	70	70	NUM
inlawrev-28371	269	7	,	,	PUNCT
inlawrev-28371	269	8	71	71	NUM
inlawrev-28371	269	9	(	(	PUNCT
inlawrev-28371	269	10	1922	1922	NUM
inlawrev-28371	269	11	)	)	PUNCT
inlawrev-28371	269	12	)	)	PUNCT
inlawrev-28371	269	13	.	.	PUNCT
inlawrev-28371	270	1	126	126	NUM
inlawrev-28371	270	2	.	.	PUNCT
inlawrev-28371	271	1	i	i	PRON
inlawrev-28371	271	2	d.	d.	VERB
inlawrev-28371	271	3	at	at	ADP
inlawrev-28371	271	4	243	243	NUM
inlawrev-28371	271	5	-	-	SYM
inlawrev-28371	271	6	44	44	NUM
inlawrev-28371	271	7	(	(	PUNCT
inlawrev-28371	271	8	citing	cite	VERB
inlawrev-28371	271	9	e.g.	e.g.	ADV
inlawrev-28371	271	10	,	,	PUNCT
inlawrev-28371	271	11	state	state	NOUN
inlawrev-28371	271	12	ex	ex	X
inlawrev-28371	271	13	rel	rel	PROPN
inlawrev-28371	271	14	.	.	PUNCT
inlawrev-28371	272	1	milligan	milligan	PROPN
inlawrev-28371	272	2	v.	v.	PROPN
inlawrev-28371	272	3	ritter	ritter	PROPN
inlawrev-28371	272	4	’s	’s	PART
inlawrev-28371	272	5	est	est	PROPN
inlawrev-28371	272	6	.	.	PUNCT
inlawrev-28371	273	1	,	,	PUNCT
inlawrev-28371	273	2	48	48	NUM
inlawrev-28371	273	3	n.e.2d	n.e.2d	NOUN
inlawrev-28371	273	4	993	993	NUM
inlawrev-28371	273	5	,	,	PUNCT
inlawrev-28371	273	6	999	999	NUM
inlawrev-28371	273	7	(	(	PUNCT
inlawrev-28371	273	8	1943	1943	NUM
inlawrev-28371	273	9	)	)	PUNCT
inlawrev-28371	273	10	)	)	PUNCT
inlawrev-28371	273	11	.	.	PUNCT
inlawrev-28371	274	1	indiana	indiana	PROPN
inlawrev-28371	274	2	law	law	PROPN
inlawrev-28371	274	3	review	review	NOUN
inlawrev-28371	275	1	[	[	X
inlawrev-28371	275	2	vol	vol	NOUN
inlawrev-28371	275	3	.	.	PUNCT
inlawrev-28371	275	4	57:979	57:979	NUM
inlawrev-28371	275	5	990	990	NUM
inlawrev-28371	275	6	on	on	ADP
inlawrev-28371	275	7	march	march	PROPN
inlawrev-28371	275	8	21	21	NUM
inlawrev-28371	275	9	,	,	PUNCT
inlawrev-28371	275	10	2022.127	2022.127	NUM
inlawrev-28371	275	11	the	the	DET
inlawrev-28371	275	12	new	new	ADJ
inlawrev-28371	275	13	section	section	NOUN
inlawrev-28371	275	14	6	6	NUM
inlawrev-28371	275	15	-	-	SYM
inlawrev-28371	275	16	1.1	1.1	NUM
inlawrev-28371	275	17	-	-	PUNCT
inlawrev-28371	275	18	15	15	NUM
inlawrev-28371	275	19	-	-	SYM
inlawrev-28371	275	20	20	20	NUM
inlawrev-28371	275	21	explicitly	explicitly	ADV
inlawrev-28371	275	22	provided	provide	VERB
inlawrev-28371	275	23	that	that	SCONJ
inlawrev-28371	275	24	it	it	PRON
inlawrev-28371	275	25	applied	apply	VERB
inlawrev-28371	275	26	only	only	ADV
inlawrev-28371	275	27	to	to	ADP
inlawrev-28371	275	28	appeals	appeal	NOUN
inlawrev-28371	275	29	filed	file	VERB
inlawrev-28371	275	30	after	after	ADP
inlawrev-28371	275	31	march	march	PROPN
inlawrev-28371	275	32	21	21	NUM
inlawrev-28371	275	33	,	,	PUNCT
inlawrev-28371	275	34	2022.128	2022.128	NUM
inlawrev-28371	275	35	in	in	ADP
inlawrev-28371	275	36	other	other	ADJ
inlawrev-28371	275	37	words	word	NOUN
inlawrev-28371	275	38	,	,	PUNCT
inlawrev-28371	275	39	the	the	DET
inlawrev-28371	275	40	tax	tax	NOUN
inlawrev-28371	275	41	court	court	NOUN
inlawrev-28371	275	42	concluded	conclude	VERB
inlawrev-28371	275	43	that	that	SCONJ
inlawrev-28371	275	44	section	section	NOUN
inlawrev-28371	275	45	6	6	NUM
inlawrev-28371	275	46	-	-	SYM
inlawrev-28371	275	47	1.1	1.1	NUM
inlawrev-28371	275	48	-	-	PUNCT
inlawrev-28371	275	49	15	15	NUM
inlawrev-28371	275	50	-	-	SYM
inlawrev-28371	275	51	20	20	NUM
inlawrev-28371	275	52	’s	’s	PART
inlawrev-28371	275	53	verbiage	verbiage	NOUN
inlawrev-28371	275	54	demonstrated	demonstrate	VERB
inlawrev-28371	275	55	the	the	DET
inlawrev-28371	275	56	legislature	legislature	NOUN
inlawrev-28371	275	57	’s	’s	PART
inlawrev-28371	275	58	intent	intent	NOUN
inlawrev-28371	275	59	that	that	SCONJ
inlawrev-28371	275	60	section	section	NOUN
inlawrev-28371	275	61	6	6	NUM
inlawrev-28371	275	62	-	-	SYM
inlawrev-28371	275	63	1.1	1.1	NUM
inlawrev-28371	275	64	-	-	PUNCT
inlawrev-28371	275	65	15	15	NUM
inlawrev-28371	275	66	-	-	SYM
inlawrev-28371	275	67	17.2	17.2	NUM
inlawrev-28371	275	68	ceased	cease	VERB
inlawrev-28371	275	69	applying	apply	VERB
inlawrev-28371	275	70	to	to	ADP
inlawrev-28371	275	71	property	property	NOUN
inlawrev-28371	275	72	tax	tax	NOUN
inlawrev-28371	275	73	appeals	appeal	NOUN
inlawrev-28371	275	74	filed	file	VERB
inlawrev-28371	275	75	after	after	ADP
inlawrev-28371	275	76	its	its	PRON
inlawrev-28371	275	77	repeal	repeal	NOUN
inlawrev-28371	275	78	date	date	NOUN
inlawrev-28371	275	79	of	of	ADP
inlawrev-28371	275	80	march	march	PROPN
inlawrev-28371	275	81	21	21	NUM
inlawrev-28371	275	82	,	,	PUNCT
inlawrev-28371	275	83	2022.129	2022.129	PROPN
inlawrev-28371	275	84	the	the	DET
inlawrev-28371	275	85	assessor	assessor	NOUN
inlawrev-28371	275	86	also	also	ADV
inlawrev-28371	275	87	argued	argue	VERB
inlawrev-28371	275	88	that	that	SCONJ
inlawrev-28371	275	89	the	the	DET
inlawrev-28371	275	90	repeal	repeal	NOUN
inlawrev-28371	275	91	of	of	ADP
inlawrev-28371	275	92	section	section	NOUN
inlawrev-28371	275	93	6	6	NUM
inlawrev-28371	275	94	-	-	SYM
inlawrev-28371	275	95	1.1	1.1	NUM
inlawrev-28371	275	96	-	-	PUNCT
inlawrev-28371	275	97	15	15	NUM
inlawrev-28371	275	98	-	-	SYM
inlawrev-28371	275	99	17.2	17.2	NUM
inlawrev-28371	275	100	was	be	AUX
inlawrev-28371	275	101	remedial.130	remedial.130	NOUN
inlawrev-28371	275	102	remedial	remedial	ADJ
inlawrev-28371	275	103	statutes	statute	NOUN
inlawrev-28371	275	104	repair	repair	VERB
inlawrev-28371	275	105	defects	defect	NOUN
inlawrev-28371	275	106	in	in	ADP
inlawrev-28371	275	107	the	the	DET
inlawrev-28371	275	108	existing	exist	VERB
inlawrev-28371	275	109	law.131	law.131	PROPN
inlawrev-28371	275	110	as	as	ADP
inlawrev-28371	275	111	an	an	DET
inlawrev-28371	275	112	exception	exception	NOUN
inlawrev-28371	275	113	to	to	ADP
inlawrev-28371	275	114	the	the	DET
inlawrev-28371	275	115	general	general	ADJ
inlawrev-28371	275	116	rule	rule	NOUN
inlawrev-28371	275	117	that	that	SCONJ
inlawrev-28371	275	118	legislation	legislation	NOUN
inlawrev-28371	275	119	is	be	AUX
inlawrev-28371	275	120	applied	apply	VERB
inlawrev-28371	275	121	only	only	ADV
inlawrev-28371	275	122	prospectively	prospectively	ADV
inlawrev-28371	275	123	,	,	PUNCT
inlawrev-28371	275	124	remedial	remedial	ADJ
inlawrev-28371	275	125	statutes	statute	NOUN
inlawrev-28371	275	126	are	be	AUX
inlawrev-28371	275	127	sometimes	sometimes	ADV
inlawrev-28371	275	128	applied	apply	VERB
inlawrev-28371	275	129	retroactively	retroactively	ADV
inlawrev-28371	275	130	to	to	PART
inlawrev-28371	275	131	cure	cure	VERB
inlawrev-28371	275	132	defects.132	defects.132	NOUN
inlawrev-28371	275	133	the	the	DET
inlawrev-28371	275	134	tax	tax	NOUN
inlawrev-28371	275	135	court	court	NOUN
inlawrev-28371	275	136	rejected	reject	VERB
inlawrev-28371	275	137	this	this	DET
inlawrev-28371	275	138	argument	argument	NOUN
inlawrev-28371	275	139	.	.	PUNCT
inlawrev-28371	276	1	133	133	NUM
inlawrev-28371	276	2	the	the	DET
inlawrev-28371	276	3	court	court	NOUN
inlawrev-28371	276	4	said	say	VERB
inlawrev-28371	276	5	that	that	SCONJ
inlawrev-28371	276	6	the	the	DET
inlawrev-28371	276	7	assessor	assessor	NOUN
inlawrev-28371	276	8	’s	’s	PART
inlawrev-28371	276	9	argument	argument	NOUN
inlawrev-28371	276	10	erroneously	erroneously	ADV
inlawrev-28371	276	11	assumed	assume	VERB
inlawrev-28371	276	12	that	that	SCONJ
inlawrev-28371	276	13	the	the	DET
inlawrev-28371	276	14	indiana	indiana	PROPN
inlawrev-28371	276	15	legislature	legislature	PROPN
inlawrev-28371	276	16	’s	’s	PART
inlawrev-28371	276	17	repeal	repeal	NOUN
inlawrev-28371	276	18	of	of	ADP
inlawrev-28371	276	19	section	section	NOUN
inlawrev-28371	276	20	6	6	NUM
inlawrev-28371	276	21	-	-	SYM
inlawrev-28371	276	22	1.1	1.1	NUM
inlawrev-28371	276	23	-	-	PUNCT
inlawrev-28371	276	24	1517.2	1517.2	NUM
inlawrev-28371	276	25	automatically	automatically	ADV
inlawrev-28371	276	26	meant	mean	VERB
inlawrev-28371	276	27	the	the	DET
inlawrev-28371	276	28	statute	statute	NOUN
inlawrev-28371	276	29	contained	contain	VERB
inlawrev-28371	276	30	some	some	DET
inlawrev-28371	276	31	defect.134	defect.134	NOUN
inlawrev-28371	276	32	on	on	ADP
inlawrev-28371	276	33	the	the	DET
inlawrev-28371	276	34	contrary	contrary	NOUN
inlawrev-28371	276	35	,	,	PUNCT
inlawrev-28371	276	36	the	the	DET
inlawrev-28371	276	37	tax	tax	NOUN
inlawrev-28371	276	38	court	court	NOUN
inlawrev-28371	276	39	held	hold	VERB
inlawrev-28371	276	40	that	that	SCONJ
inlawrev-28371	276	41	the	the	DET
inlawrev-28371	276	42	legislature	legislature	NOUN
inlawrev-28371	276	43	’s	’s	PART
inlawrev-28371	276	44	repeal	repeal	NOUN
inlawrev-28371	276	45	of	of	ADP
inlawrev-28371	276	46	a	a	DET
inlawrev-28371	276	47	statute	statute	NOUN
inlawrev-28371	276	48	in	in	ADP
inlawrev-28371	276	49	and	and	CCONJ
inlawrev-28371	276	50	of	of	ADP
inlawrev-28371	276	51	itself	itself	PRON
inlawrev-28371	276	52	provided	provide	VERB
inlawrev-28371	276	53	insufficient	insufficient	ADJ
inlawrev-28371	276	54	reason	reason	NOUN
inlawrev-28371	276	55	to	to	PART
inlawrev-28371	276	56	conclude	conclude	VERB
inlawrev-28371	276	57	that	that	SCONJ
inlawrev-28371	276	58	the	the	DET
inlawrev-28371	276	59	replaced	replace	VERB
inlawrev-28371	276	60	statute	statute	NOUN
inlawrev-28371	276	61	was	be	AUX
inlawrev-28371	276	62	defective	defective	ADJ
inlawrev-28371	276	63	and	and	CCONJ
inlawrev-28371	276	64	its	its	PRON
inlawrev-28371	276	65	repeal	repeal	NOUN
inlawrev-28371	276	66	curative.135	curative.135	NOUN
inlawrev-28371	276	67	rather	rather	ADV
inlawrev-28371	276	68	,	,	PUNCT
inlawrev-28371	276	69	such	such	ADJ
inlawrev-28371	276	70	legislative	legislative	ADJ
inlawrev-28371	276	71	action	action	NOUN
inlawrev-28371	276	72	indicated	indicate	VERB
inlawrev-28371	276	73	nothing	nothing	PRON
inlawrev-28371	276	74	more	more	ADJ
inlawrev-28371	276	75	than	than	ADP
inlawrev-28371	276	76	the	the	DET
inlawrev-28371	276	77	legislature	legislature	NOUN
inlawrev-28371	276	78	’s	’s	PART
inlawrev-28371	276	79	intent	intent	NOUN
inlawrev-28371	276	80	to	to	ADP
inlawrev-28371	276	81	“	"	PUNCT
inlawrev-28371	276	82	revers[e	revers[e	PROPN
inlawrev-28371	276	83	]	]	PUNCT
inlawrev-28371	276	84	course	course	NOUN
inlawrev-28371	276	85	on	on	ADP
inlawrev-28371	276	86	an	an	DET
inlawrev-28371	276	87	otherwise	otherwise	ADV
inlawrev-28371	276	88	expressly	expressly	ADV
inlawrev-28371	276	89	stated	state	VERB
inlawrev-28371	276	90	policy	policy	NOUN
inlawrev-28371	276	91	.	.	PUNCT
inlawrev-28371	276	92	”136	”136	PUNCT
inlawrev-28371	277	1	beyond	beyond	ADP
inlawrev-28371	277	2	the	the	DET
inlawrev-28371	277	3	assessor	assessor	NOUN
inlawrev-28371	277	4	’s	’s	PART
inlawrev-28371	277	5	rejected	reject	VERB
inlawrev-28371	277	6	argument	argument	NOUN
inlawrev-28371	277	7	that	that	SCONJ
inlawrev-28371	277	8	legislative	legislative	ADJ
inlawrev-28371	277	9	repeal	repeal	NOUN
inlawrev-28371	277	10	automatically	automatically	ADV
inlawrev-28371	277	11	equates	equate	VERB
inlawrev-28371	277	12	to	to	ADP
inlawrev-28371	277	13	remedial	remedial	ADJ
inlawrev-28371	277	14	action	action	NOUN
inlawrev-28371	277	15	,	,	PUNCT
inlawrev-28371	277	16	the	the	DET
inlawrev-28371	277	17	assessor	assessor	NOUN
inlawrev-28371	277	18	tried	try	VERB
inlawrev-28371	277	19	to	to	PART
inlawrev-28371	277	20	establish	establish	VERB
inlawrev-28371	277	21	“	"	PUNCT
inlawrev-28371	277	22	strong	strong	ADJ
inlawrev-28371	277	23	and	and	CCONJ
inlawrev-28371	277	24	compelling	compelling	ADJ
inlawrev-28371	277	25	reasons	reason	NOUN
inlawrev-28371	277	26	”	"	PUNCT
inlawrev-28371	277	27	why	why	SCONJ
inlawrev-28371	277	28	the	the	DET
inlawrev-28371	277	29	tax	tax	NOUN
inlawrev-28371	277	30	court	court	NOUN
inlawrev-28371	277	31	should	should	AUX
inlawrev-28371	277	32	retroactively	retroactively	ADV
inlawrev-28371	277	33	apply	apply	VERB
inlawrev-28371	277	34	the	the	DET
inlawrev-28371	277	35	new	new	ADJ
inlawrev-28371	277	36	section	section	NOUN
inlawrev-28371	277	37	6	6	NUM
inlawrev-28371	277	38	-	-	SYM
inlawrev-28371	277	39	1.1	1.1	NUM
inlawrev-28371	277	40	-	-	PUNCT
inlawrev-28371	277	41	15	15	NUM
inlawrev-28371	277	42	-	-	NUM
inlawrev-28371	277	43	20.137	20.137	NUM
inlawrev-28371	277	44	the	the	DET
inlawrev-28371	277	45	assessor	assessor	NOUN
inlawrev-28371	277	46	argued	argue	VERB
inlawrev-28371	277	47	that	that	SCONJ
inlawrev-28371	277	48	the	the	DET
inlawrev-28371	277	49	repealed	repeal	VERB
inlawrev-28371	277	50	and	and	CCONJ
inlawrev-28371	277	51	replaced	replace	VERB
inlawrev-28371	277	52	section	section	NOUN
inlawrev-28371	277	53	6	6	NUM
inlawrev-28371	277	54	-	-	SYM
inlawrev-28371	277	55	1.1	1.1	NUM
inlawrev-28371	277	56	-	-	PUNCT
inlawrev-28371	277	57	15	15	NUM
inlawrev-28371	277	58	-	-	SYM
inlawrev-28371	277	59	17.2	17.2	NUM
inlawrev-28371	277	60	’s	’s	PART
inlawrev-28371	277	61	revisionary	revisionary	NOUN
inlawrev-28371	277	62	clause	clause	NOUN
inlawrev-28371	277	63	undermined	undermine	VERB
inlawrev-28371	277	64	and	and	CCONJ
inlawrev-28371	277	65	displaced	displace	VERB
inlawrev-28371	277	66	indiana	indiana	PROPN
inlawrev-28371	277	67	’s	’s	PROPN
inlawrev-28371	277	68	market	market	NOUN
inlawrev-28371	277	69	value	value	NOUN
inlawrev-28371	277	70	-	-	PUNCT
inlawrev-28371	277	71	in	in	ADP
inlawrev-28371	277	72	-	-	PUNCT
inlawrev-28371	277	73	use	use	NOUN
inlawrev-28371	277	74	and	and	CCONJ
inlawrev-28371	277	75	true	true	ADJ
inlawrev-28371	277	76	tax	tax	NOUN
inlawrev-28371	277	77	value	value	NOUN
inlawrev-28371	277	78	standards	standard	NOUN
inlawrev-28371	277	79	,	,	PUNCT
inlawrev-28371	277	80	failed	fail	VERB
inlawrev-28371	277	81	to	to	PART
inlawrev-28371	277	82	connect	connect	VERB
inlawrev-28371	277	83	a	a	DET
inlawrev-28371	277	84	value	value	NOUN
inlawrev-28371	277	85	with	with	ADP
inlawrev-28371	277	86	the	the	DET
inlawrev-28371	277	87	assessment	assessment	NOUN
inlawrev-28371	277	88	date	date	NOUN
inlawrev-28371	277	89	at	at	ADP
inlawrev-28371	277	90	issue	issue	NOUN
inlawrev-28371	277	91	,	,	PUNCT
inlawrev-28371	277	92	and	and	CCONJ
inlawrev-28371	277	93	inevitably	inevitably	ADV
inlawrev-28371	277	94	led	lead	VERB
inlawrev-28371	277	95	to	to	PART
inlawrev-28371	277	96	unjust	unjust	ADJ
inlawrev-28371	277	97	and	and	CCONJ
inlawrev-28371	277	98	inequitable	inequitable	ADJ
inlawrev-28371	277	99	results.138	results.138	NOUN
inlawrev-28371	277	100	the	the	DET
inlawrev-28371	277	101	assessor	assessor	NOUN
inlawrev-28371	277	102	argued	argue	VERB
inlawrev-28371	277	103	that	that	SCONJ
inlawrev-28371	277	104	the	the	DET
inlawrev-28371	277	105	tax	tax	NOUN
inlawrev-28371	277	106	court	court	NOUN
inlawrev-28371	277	107	’s	’s	PART
inlawrev-28371	277	108	retroactive	retroactive	ADJ
inlawrev-28371	277	109	application	application	NOUN
inlawrev-28371	277	110	of	of	ADP
inlawrev-28371	277	111	section	section	NOUN
inlawrev-28371	277	112	6	6	NUM
inlawrev-28371	277	113	-	-	SYM
inlawrev-28371	277	114	1.1	1.1	NUM
inlawrev-28371	277	115	-	-	PUNCT
inlawrev-28371	277	116	15	15	NUM
inlawrev-28371	277	117	-	-	SYM
inlawrev-28371	277	118	20	20	NUM
inlawrev-28371	277	119	eliminated	eliminate	VERB
inlawrev-28371	277	120	the	the	DET
inlawrev-28371	277	121	problems	problem	NOUN
inlawrev-28371	277	122	caused	cause	VERB
inlawrev-28371	277	123	by	by	ADP
inlawrev-28371	277	124	section	section	NOUN
inlawrev-28371	277	125	6	6	NUM
inlawrev-28371	277	126	-	-	SYM
inlawrev-28371	277	127	1.1	1.1	NUM
inlawrev-28371	277	128	-	-	PUNCT
inlawrev-28371	277	129	15	15	NUM
inlawrev-28371	277	130	-	-	SYM
inlawrev-28371	277	131	17.2	17.2	NUM
inlawrev-28371	277	132	’s	’s	PART
inlawrev-28371	277	133	revisionary	revisionary	NOUN
inlawrev-28371	277	134	clause.139	clause.139	NOUN
inlawrev-28371	277	135	the	the	DET
inlawrev-28371	277	136	assessor	assessor	NOUN
inlawrev-28371	277	137	’s	’s	PART
inlawrev-28371	277	138	argument	argument	NOUN
inlawrev-28371	277	139	failed	fail	VERB
inlawrev-28371	277	140	to	to	PART
inlawrev-28371	277	141	persuade	persuade	VERB
inlawrev-28371	277	142	the	the	DET
inlawrev-28371	277	143	tax	tax	NOUN
inlawrev-28371	277	144	court	court	NOUN
inlawrev-28371	277	145	—	—	PUNCT
inlawrev-28371	277	146	—	—	PUNCT
inlawrev-28371	277	147	—	—	PUNCT
inlawrev-28371	277	148	—	—	PUNCT
inlawrev-28371	277	149	—	—	PUNCT
inlawrev-28371	277	150	—	—	PUNCT
inlawrev-28371	277	151	—	—	PUNCT
inlawrev-28371	277	152	—	—	PUNCT
inlawrev-28371	277	153	—	—	PUNCT
inlawrev-28371	277	154	—	—	PUNCT
inlawrev-28371	277	155	—	—	PUNCT
inlawrev-28371	277	156	—	—	PUNCT
inlawrev-28371	277	157	—	—	PUNCT
inlawrev-28371	277	158	—	—	PUNCT
inlawrev-28371	277	159	—	—	PUNCT
inlawrev-28371	277	160	—	—	PUNCT
inlawrev-28371	277	161	—	—	PUNCT
inlawrev-28371	277	162	—	—	PUNCT
inlawrev-28371	277	163	—	—	PUNCT
inlawrev-28371	277	164	—	—	PUNCT
inlawrev-28371	277	165	—	—	PUNCT
inlawrev-28371	277	166	—	—	PUNCT
inlawrev-28371	277	167	—	—	PUNCT
inlawrev-28371	277	168	—	—	PUNCT
inlawrev-28371	277	169	—	—	PUNCT
inlawrev-28371	277	170	—	—	PUNCT
inlawrev-28371	277	171	—	—	PUNCT
inlawrev-28371	277	172	—	—	PUNCT
inlawrev-28371	277	173	—	—	PUNCT
inlawrev-28371	277	174	127	127	NUM
inlawrev-28371	277	175	.	.	PUNCT
inlawrev-28371	278	1	i	i	PRON
inlawrev-28371	278	2	d.	d.	PROPN
inlawrev-28371	278	3	at	at	ADP
inlawrev-28371	278	4	244	244	NUM
inlawrev-28371	278	5	.	.	PUNCT
inlawrev-28371	279	1	128	128	NUM
inlawrev-28371	279	2	.	.	PUNCT
inlawrev-28371	280	1	i	i	PRON
inlawrev-28371	280	2	d.	d.	PROPN
inlawrev-28371	280	3	(	(	PUNCT
inlawrev-28371	280	4	citing	cite	VERB
inlawrev-28371	280	5	ind	ind	NOUN
inlawrev-28371	280	6	.	.	PUNCT
inlawrev-28371	281	1	code	code	PROPN
inlawrev-28371	281	2	§	§	PROPN
inlawrev-28371	281	3	6	6	NUM
inlawrev-28371	281	4	-	-	SYM
inlawrev-28371	281	5	1.1	1.1	NUM
inlawrev-28371	281	6	-	-	PUNCT
inlawrev-28371	281	7	15	15	NUM
inlawrev-28371	281	8	-	-	PUNCT
inlawrev-28371	281	9	20(h	20(h	NUM
inlawrev-28371	281	10	)	)	PUNCT
inlawrev-28371	281	11	(	(	PUNCT
inlawrev-28371	281	12	2022	2022	NUM
inlawrev-28371	281	13	)	)	PUNCT
inlawrev-28371	281	14	(	(	PUNCT
inlawrev-28371	281	15	“	"	PUNCT
inlawrev-28371	281	16	[	[	X
inlawrev-28371	281	17	t]his	t]his	DET
inlawrev-28371	281	18	section	section	NOUN
inlawrev-28371	281	19	applies	apply	VERB
inlawrev-28371	281	20	only	only	ADV
inlawrev-28371	281	21	to	to	ADP
inlawrev-28371	281	22	appeals	appeal	NOUN
inlawrev-28371	281	23	filed	file	VERB
inlawrev-28371	281	24	after	after	ADP
inlawrev-28371	281	25	the	the	DET
inlawrev-28371	281	26	effective	effective	ADJ
inlawrev-28371	281	27	date	date	NOUN
inlawrev-28371	281	28	of	of	ADP
inlawrev-28371	281	29	this	this	DET
inlawrev-28371	281	30	section	section	NOUN
inlawrev-28371	281	31	as	as	SCONJ
inlawrev-28371	281	32	added	add	VERB
inlawrev-28371	281	33	by	by	ADP
inlawrev-28371	281	34	hea	hea	PROPN
inlawrev-28371	281	35	1260	1260	NUM
inlawrev-28371	281	36	-	-	SYM
inlawrev-28371	281	37	2022	2022	NUM
inlawrev-28371	281	38	.	.	PUNCT
inlawrev-28371	281	39	”	"	PUNCT
inlawrev-28371	282	1	i	i	PRON
inlawrev-28371	282	2	d.	d.	PROPN
inlawrev-28371	282	3	)	)	PUNCT
inlawrev-28371	282	4	)	)	PUNCT
inlawrev-28371	282	5	.	.	PUNCT
inlawrev-28371	283	1	indiana	indiana	PROPN
inlawrev-28371	283	2	governor	governor	PROPN
inlawrev-28371	283	3	eric	eric	PROPN
inlawrev-28371	283	4	holcomb	holcomb	PROPN
inlawrev-28371	283	5	signed	sign	VERB
inlawrev-28371	283	6	section	section	NOUN
inlawrev-28371	283	7	6	6	NUM
inlawrev-28371	283	8	-	-	SYM
inlawrev-28371	283	9	1.1	1.1	NUM
inlawrev-28371	283	10	-	-	PUNCT
inlawrev-28371	283	11	15	15	NUM
inlawrev-28371	283	12	-	-	SYM
inlawrev-28371	283	13	17.2	17.2	NUM
inlawrev-28371	283	14	’s	’s	NOUN
inlawrev-28371	283	15	repeal	repeal	NOUN
inlawrev-28371	283	16	and	and	CCONJ
inlawrev-28371	283	17	section	section	NOUN
inlawrev-28371	283	18	6	6	NUM
inlawrev-28371	283	19	-	-	SYM
inlawrev-28371	283	20	1.1	1.1	NUM
inlawrev-28371	283	21	-	-	PUNCT
inlawrev-28371	283	22	15	15	NUM
inlawrev-28371	283	23	-	-	SYM
inlawrev-28371	283	24	20	20	NUM
inlawrev-28371	283	25	’s	’s	PART
inlawrev-28371	283	26	enactment	enactment	NOUN
inlawrev-28371	283	27	on	on	ADP
inlawrev-28371	283	28	march	march	PROPN
inlawrev-28371	283	29	21	21	NUM
inlawrev-28371	283	30	,	,	PUNCT
inlawrev-28371	283	31	2022	2022	NUM
inlawrev-28371	283	32	.	.	PUNCT
inlawrev-28371	284	1	see	see	VERB
inlawrev-28371	284	2	indiana	indiana	PROPN
inlawrev-28371	284	3	general	general	PROPN
inlawrev-28371	284	4	assembly	assembly	PROPN
inlawrev-28371	284	5	2022	2022	NUM
inlawrev-28371	284	6	session	session	NOUN
inlawrev-28371	284	7	,	,	PUNCT
inlawrev-28371	284	8	actions	action	NOUN
inlawrev-28371	284	9	for	for	ADP
inlawrev-28371	284	10	house	house	NOUN
inlawrev-28371	284	11	bill	bill	PROPN
inlawrev-28371	284	12	1260	1260	NUM
inlawrev-28371	284	13	,	,	PUNCT
inlawrev-28371	284	14	https://iga.in.gov/legislative/2022/bills/house/1260/actions	https://iga.in.gov/legislative/2022/bills/house/1260/action	NOUN
inlawrev-28371	285	1	[	[	X
inlawrev-28371	285	2	https://perma.cc/95bu-36bh	https://perma.cc/95bu-36bh	NOUN
inlawrev-28371	285	3	]	]	PUNCT
inlawrev-28371	285	4	(	(	PUNCT
inlawrev-28371	285	5	last	last	ADV
inlawrev-28371	285	6	visited	visit	VERB
inlawrev-28371	285	7	jan	jan	PROPN
inlawrev-28371	285	8	.	.	PROPN
inlawrev-28371	285	9	4	4	NUM
inlawrev-28371	285	10	,	,	PUNCT
inlawrev-28371	285	11	2024	2024	NUM
inlawrev-28371	285	12	)	)	PUNCT
inlawrev-28371	285	13	.	.	PUNCT
inlawrev-28371	286	1	129	129	NUM
inlawrev-28371	286	2	.	.	PUNCT
inlawrev-28371	287	1	i	i	PRON
inlawrev-28371	287	2	d.	d.	PROPN
inlawrev-28371	287	3	130	130	NUM
inlawrev-28371	287	4	.	.	PUNCT
inlawrev-28371	288	1	i	i	PRON
inlawrev-28371	288	2	d.	d.	PROPN
inlawrev-28371	288	3	131	131	NUM
inlawrev-28371	288	4	.	.	PUNCT
inlawrev-28371	288	5	see	see	VERB
inlawrev-28371	288	6	bourbon	bourbon	PROPN
inlawrev-28371	288	7	mini	mini	NOUN
inlawrev-28371	288	8	-	-	PROPN
inlawrev-28371	288	9	mart	mart	PROPN
inlawrev-28371	288	10	,	,	PUNCT
inlawrev-28371	288	11	inc	inc	PROPN
inlawrev-28371	288	12	.	.	PROPN
inlawrev-28371	289	1	v.	v.	ADP
inlawrev-28371	289	2	gast	gast	PROPN
inlawrev-28371	289	3	fuel	fuel	NOUN
inlawrev-28371	289	4	&	&	CCONJ
inlawrev-28371	289	5	servs	servs	PROPN
inlawrev-28371	289	6	.	.	PROPN
inlawrev-28371	289	7	,	,	PUNCT
inlawrev-28371	289	8	inc	inc	PROPN
inlawrev-28371	289	9	.	.	PROPN
inlawrev-28371	289	10	,	,	PUNCT
inlawrev-28371	289	11	783	783	NUM
inlawrev-28371	289	12	n.e.2d	n.e.2d	NOUN
inlawrev-28371	289	13	253	253	NUM
inlawrev-28371	289	14	,	,	PUNCT
inlawrev-28371	289	15	260	260	NUM
inlawrev-28371	289	16	(	(	PUNCT
inlawrev-28371	289	17	ind	ind	NOUN
inlawrev-28371	289	18	.	.	PUNCT
inlawrev-28371	289	19	2003	2003	NUM
inlawrev-28371	289	20	)	)	PUNCT
inlawrev-28371	289	21	(	(	PUNCT
inlawrev-28371	289	22	explaining	explain	VERB
inlawrev-28371	289	23	remedial	remedial	ADJ
inlawrev-28371	289	24	statutes	statute	NOUN
inlawrev-28371	289	25	are	be	AUX
inlawrev-28371	289	26	“	"	PUNCT
inlawrev-28371	289	27	statutes	statute	NOUN
inlawrev-28371	289	28	intended	intend	VERB
inlawrev-28371	289	29	to	to	PART
inlawrev-28371	289	30	cure	cure	VERB
inlawrev-28371	289	31	a	a	DET
inlawrev-28371	289	32	defect	defect	NOUN
inlawrev-28371	289	33	or	or	CCONJ
inlawrev-28371	289	34	mischief	mischief	NOUN
inlawrev-28371	289	35	that	that	PRON
inlawrev-28371	289	36	existed	exist	VERB
inlawrev-28371	289	37	in	in	ADP
inlawrev-28371	289	38	a	a	DET
inlawrev-28371	289	39	prior	prior	ADJ
inlawrev-28371	289	40	statute	statute	NOUN
inlawrev-28371	289	41	.	.	PUNCT
inlawrev-28371	289	42	”	"	PUNCT
inlawrev-28371	289	43	)	)	PUNCT
inlawrev-28371	289	44	.	.	PUNCT
inlawrev-28371	290	1	132	132	NUM
inlawrev-28371	290	2	.	.	X
inlawrev-28371	290	3	lexington	lexington	PROPN
inlawrev-28371	290	4	square	square	PROPN
inlawrev-28371	290	5	,	,	PUNCT
inlawrev-28371	290	6	llc	llc	PROPN
inlawrev-28371	290	7	,	,	PUNCT
inlawrev-28371	290	8	219	219	NUM
inlawrev-28371	290	9	n.e.3d	n.e.3d	NUM
inlawrev-28371	290	10	at	at	ADP
inlawrev-28371	290	11	245	245	NUM
inlawrev-28371	290	12	.	.	PUNCT
inlawrev-28371	290	13	133	133	NUM
inlawrev-28371	290	14	.	.	PUNCT
inlawrev-28371	291	1	i	i	PRON
inlawrev-28371	291	2	d.	d.	PROPN
inlawrev-28371	291	3	134	134	NUM
inlawrev-28371	291	4	.	.	PUNCT
inlawrev-28371	292	1	i	i	PRON
inlawrev-28371	292	2	d.	d.	PROPN
inlawrev-28371	292	3	135	135	NUM
inlawrev-28371	292	4	.	.	PUNCT
inlawrev-28371	293	1	i	i	PRON
inlawrev-28371	293	2	d.	d.	PROPN
inlawrev-28371	293	3	136	136	NUM
inlawrev-28371	293	4	.	.	PUNCT
inlawrev-28371	294	1	i	i	PRON
inlawrev-28371	294	2	d.	d.	PROPN
inlawrev-28371	294	3	137	137	NUM
inlawrev-28371	294	4	.	.	PUNCT
inlawrev-28371	295	1	i	i	PRON
inlawrev-28371	295	2	d.	d.	PROPN
inlawrev-28371	295	3	138	138	NUM
inlawrev-28371	295	4	.	.	PUNCT
inlawrev-28371	296	1	i	i	PRON
inlawrev-28371	296	2	d.	d.	PROPN
inlawrev-28371	296	3	139	139	NUM
inlawrev-28371	296	4	.	.	PUNCT
inlawrev-28371	297	1	i	i	PRON
inlawrev-28371	297	2	d.	d.	PROPN
inlawrev-28371	297	3	https://perma.cc/95bu-36bh	https://perma.cc/95bu-36bh	PROPN
inlawrev-28371	297	4	https://iga.in.gov/legislative/2022/bills/house/1260/actions	https://iga.in.gov/legislative/2022/bills/house/1260/actions	PROPN
inlawrev-28371	297	5	2024	2024	NUM
inlawrev-28371	297	6	]	]	PUNCT
inlawrev-28371	297	7	tax	tax	NOUN
inlawrev-28371	297	8	law	law	NOUN
inlawrev-28371	297	9	991	991	NUM
inlawrev-28371	297	10	in	in	ADP
inlawrev-28371	297	11	light	light	NOUN
inlawrev-28371	297	12	of	of	ADP
inlawrev-28371	297	13	the	the	DET
inlawrev-28371	297	14	fact	fact	NOUN
inlawrev-28371	297	15	that	that	SCONJ
inlawrev-28371	297	16	section	section	NOUN
inlawrev-28371	297	17	6	6	NUM
inlawrev-28371	297	18	-	-	SYM
inlawrev-28371	297	19	1.1	1.1	NUM
inlawrev-28371	297	20	-	-	PUNCT
inlawrev-28371	297	21	15	15	NUM
inlawrev-28371	297	22	-	-	SYM
inlawrev-28371	297	23	20	20	NUM
inlawrev-28371	297	24	specifically	specifically	ADV
inlawrev-28371	297	25	provided	provide	VERB
inlawrev-28371	297	26	that	that	SCONJ
inlawrev-28371	297	27	it	it	PRON
inlawrev-28371	297	28	applied	apply	VERB
inlawrev-28371	297	29	prospectively	prospectively	ADV
inlawrev-28371	297	30	from	from	ADP
inlawrev-28371	297	31	the	the	DET
inlawrev-28371	297	32	date	date	NOUN
inlawrev-28371	297	33	of	of	ADP
inlawrev-28371	297	34	enactment	enactment	NOUN
inlawrev-28371	297	35	.	.	PUNCT
inlawrev-28371	298	1	140	140	NUM
inlawrev-28371	298	2	finally	finally	ADV
inlawrev-28371	298	3	,	,	PUNCT
inlawrev-28371	298	4	the	the	DET
inlawrev-28371	298	5	tax	tax	NOUN
inlawrev-28371	298	6	court	court	NOUN
inlawrev-28371	298	7	held	hold	VERB
inlawrev-28371	298	8	that	that	SCONJ
inlawrev-28371	298	9	the	the	DET
inlawrev-28371	298	10	assessor	assessor	NOUN
inlawrev-28371	298	11	’s	’s	PART
inlawrev-28371	298	12	argument	argument	NOUN
inlawrev-28371	298	13	would	would	AUX
inlawrev-28371	298	14	result	result	VERB
inlawrev-28371	298	15	in	in	ADP
inlawrev-28371	298	16	absurd	absurd	ADJ
inlawrev-28371	298	17	results.141	results.141	NOUN
inlawrev-28371	298	18	according	accord	VERB
inlawrev-28371	298	19	to	to	ADP
inlawrev-28371	298	20	the	the	DET
inlawrev-28371	298	21	court	court	NOUN
inlawrev-28371	298	22	,	,	PUNCT
inlawrev-28371	298	23	retroactively	retroactively	ADV
inlawrev-28371	298	24	applying	apply	VERB
inlawrev-28371	298	25	section	section	NOUN
inlawrev-28371	298	26	6	6	NUM
inlawrev-28371	298	27	-	-	SYM
inlawrev-28371	298	28	1.115	1.115	NUM
inlawrev-28371	298	29	-	-	PUNCT
inlawrev-28371	298	30	20	20	NUM
inlawrev-28371	298	31	to	to	ADP
inlawrev-28371	298	32	pending	pende	VERB
inlawrev-28371	298	33	cases	case	NOUN
inlawrev-28371	298	34	awaiting	await	VERB
inlawrev-28371	298	35	final	final	ADJ
inlawrev-28371	298	36	determinations	determination	NOUN
inlawrev-28371	298	37	would	would	AUX
inlawrev-28371	298	38	change	change	VERB
inlawrev-28371	298	39	the	the	DET
inlawrev-28371	298	40	rules	rule	NOUN
inlawrev-28371	298	41	that	that	PRON
inlawrev-28371	298	42	taxpayers	taxpayer	NOUN
inlawrev-28371	298	43	use	use	VERB
inlawrev-28371	298	44	to	to	PART
inlawrev-28371	298	45	prepare	prepare	VERB
inlawrev-28371	298	46	and	and	CCONJ
inlawrev-28371	298	47	litigate	litigate	VERB
inlawrev-28371	298	48	their	their	PRON
inlawrev-28371	298	49	pending	pende	VERB
inlawrev-28371	298	50	challenges	challenge	NOUN
inlawrev-28371	298	51	to	to	ADP
inlawrev-28371	298	52	tax	tax	NOUN
inlawrev-28371	298	53	assessments	assessment	NOUN
inlawrev-28371	298	54	after	after	SCONJ
inlawrev-28371	298	55	they	they	PRON
inlawrev-28371	298	56	had	have	AUX
inlawrev-28371	298	57	already	already	ADV
inlawrev-28371	298	58	litigated	litigate	VERB
inlawrev-28371	298	59	their	their	PRON
inlawrev-28371	298	60	challenges.142	challenges.142	NOUN
inlawrev-28371	298	61	the	the	DET
inlawrev-28371	298	62	court	court	NOUN
inlawrev-28371	298	63	said	say	VERB
inlawrev-28371	298	64	that	that	SCONJ
inlawrev-28371	298	65	such	such	DET
inlawrev-28371	298	66	a	a	DET
inlawrev-28371	298	67	retroactive	retroactive	ADJ
inlawrev-28371	298	68	application	application	NOUN
inlawrev-28371	298	69	would	would	AUX
inlawrev-28371	298	70	result	result	VERB
inlawrev-28371	298	71	in	in	ADP
inlawrev-28371	298	72	“	"	PUNCT
inlawrev-28371	298	73	the	the	DET
inlawrev-28371	298	74	rules	rule	NOUN
inlawrev-28371	298	75	of	of	ADP
inlawrev-28371	298	76	play	play	NOUN
inlawrev-28371	298	77	”	"	PUNCT
inlawrev-28371	298	78	being	be	AUX
inlawrev-28371	298	79	“	"	PUNCT
inlawrev-28371	298	80	unfairly	unfairly	ADV
inlawrev-28371	298	81	changed	change	VERB
inlawrev-28371	298	82	mid	mid	ADJ
inlawrev-28371	298	83	-	-	NOUN
inlawrev-28371	298	84	stream	stream	NOUN
inlawrev-28371	298	85	.	.	PUNCT
inlawrev-28371	298	86	”143	”143	NOUN
inlawrev-28371	298	87	to	to	PART
inlawrev-28371	298	88	avoid	avoid	VERB
inlawrev-28371	298	89	this	this	PRON
inlawrev-28371	298	90	,	,	PUNCT
inlawrev-28371	298	91	said	say	VERB
inlawrev-28371	298	92	the	the	DET
inlawrev-28371	298	93	tax	tax	NOUN
inlawrev-28371	298	94	court	court	NOUN
inlawrev-28371	298	95	,	,	PUNCT
inlawrev-28371	298	96	taxpayers	taxpayer	NOUN
inlawrev-28371	298	97	with	with	ADP
inlawrev-28371	298	98	pending	pende	VERB
inlawrev-28371	298	99	tax	tax	NOUN
inlawrev-28371	298	100	appeals	appeal	NOUN
inlawrev-28371	298	101	would	would	AUX
inlawrev-28371	298	102	have	have	VERB
inlawrev-28371	298	103	to	to	PART
inlawrev-28371	298	104	be	be	AUX
inlawrev-28371	298	105	allowed	allow	VERB
inlawrev-28371	298	106	to	to	PART
inlawrev-28371	298	107	relitigate	relitigate	VERB
inlawrev-28371	298	108	every	every	DET
inlawrev-28371	298	109	one	one	NUM
inlawrev-28371	298	110	of	of	ADP
inlawrev-28371	298	111	their	their	PRON
inlawrev-28371	298	112	pending	pende	VERB
inlawrev-28371	298	113	cases	case	NOUN
inlawrev-28371	298	114	.	.	PUNCT
inlawrev-28371	299	1	144	144	NUM
inlawrev-28371	299	2	such	such	ADJ
inlawrev-28371	299	3	“	"	PUNCT
inlawrev-28371	299	4	re	re	NOUN
inlawrev-28371	299	5	-	-	NOUN
inlawrev-28371	299	6	does	do	AUX
inlawrev-28371	299	7	”	"	PUNCT
inlawrev-28371	299	8	would	would	AUX
inlawrev-28371	299	9	place	place	VERB
inlawrev-28371	299	10	“	"	PUNCT
inlawrev-28371	299	11	an	an	DET
inlawrev-28371	299	12	undue	undue	ADJ
inlawrev-28371	299	13	strain	strain	NOUN
inlawrev-28371	299	14	.	.	PUNCT
inlawrev-28371	299	15	.	.	PUNCT
inlawrev-28371	300	1	.	.	PUNCT
inlawrev-28371	301	1	on	on	ADP
inlawrev-28371	301	2	administrative	administrative	ADJ
inlawrev-28371	301	3	level	level	NOUN
inlawrev-28371	301	4	resources	resource	NOUN
inlawrev-28371	301	5	,	,	PUNCT
inlawrev-28371	301	6	and	and	CCONJ
inlawrev-28371	301	7	costs	cost	NOUN
inlawrev-28371	301	8	of	of	ADP
inlawrev-28371	301	9	litigation	litigation	NOUN
inlawrev-28371	301	10	would	would	AUX
inlawrev-28371	301	11	greatly	greatly	ADV
inlawrev-28371	301	12	increase	increase	VERB
inlawrev-28371	301	13	.	.	PUNCT
inlawrev-28371	302	1	”145	”145	PUNCT
inlawrev-28371	302	2	the	the	DET
inlawrev-28371	302	3	tax	tax	NOUN
inlawrev-28371	302	4	court	court	NOUN
inlawrev-28371	302	5	concluded	conclude	VERB
inlawrev-28371	302	6	that	that	SCONJ
inlawrev-28371	302	7	the	the	DET
inlawrev-28371	302	8	indiana	indiana	PROPN
inlawrev-28371	302	9	legislature	legislature	NOUN
inlawrev-28371	302	10	could	could	AUX
inlawrev-28371	302	11	not	not	PART
inlawrev-28371	302	12	have	have	AUX
inlawrev-28371	302	13	intended	intend	VERB
inlawrev-28371	302	14	such	such	DET
inlawrev-28371	302	15	an	an	DET
inlawrev-28371	302	16	absurd	absurd	ADJ
inlawrev-28371	302	17	result	result	NOUN
inlawrev-28371	302	18	when	when	SCONJ
inlawrev-28371	302	19	it	it	PRON
inlawrev-28371	302	20	repealed	repeal	VERB
inlawrev-28371	302	21	section	section	NOUN
inlawrev-28371	302	22	6	6	NUM
inlawrev-28371	302	23	-	-	SYM
inlawrev-28371	302	24	1.1	1.1	NUM
inlawrev-28371	302	25	-	-	PUNCT
inlawrev-28371	302	26	15	15	NUM
inlawrev-28371	302	27	-	-	SYM
inlawrev-28371	302	28	17.2	17.2	NUM
inlawrev-28371	302	29	and	and	CCONJ
inlawrev-28371	302	30	replaced	replace	VERB
inlawrev-28371	302	31	it	it	PRON
inlawrev-28371	302	32	with	with	ADP
inlawrev-28371	302	33	section	section	NOUN
inlawrev-28371	302	34	6	6	NUM
inlawrev-28371	302	35	-	-	SYM
inlawrev-28371	302	36	1.1	1.1	NUM
inlawrev-28371	302	37	-	-	PUNCT
inlawrev-28371	302	38	15	15	NUM
inlawrev-28371	302	39	-	-	SYM
inlawrev-28371	302	40	20.146	20.146	NUM
inlawrev-28371	302	41	therefore	therefore	ADV
inlawrev-28371	302	42	,	,	PUNCT
inlawrev-28371	302	43	the	the	DET
inlawrev-28371	302	44	tax	tax	NOUN
inlawrev-28371	302	45	court	court	NOUN
inlawrev-28371	302	46	rejected	reject	VERB
inlawrev-28371	302	47	all	all	DET
inlawrev-28371	302	48	the	the	DET
inlawrev-28371	302	49	assessor	assessor	NOUN
inlawrev-28371	302	50	’s	’s	PART
inlawrev-28371	302	51	arguments	argument	NOUN
inlawrev-28371	302	52	,	,	PUNCT
inlawrev-28371	302	53	concluding	conclude	VERB
inlawrev-28371	302	54	that	that	SCONJ
inlawrev-28371	302	55	the	the	DET
inlawrev-28371	302	56	assessor	assessor	NOUN
inlawrev-28371	302	57	was	be	AUX
inlawrev-28371	302	58	entitled	entitle	VERB
inlawrev-28371	302	59	to	to	ADP
inlawrev-28371	302	60	no	no	DET
inlawrev-28371	302	61	relief	relief	NOUN
inlawrev-28371	302	62	under	under	ADP
inlawrev-28371	302	63	section	section	NOUN
inlawrev-28371	302	64	6	6	NUM
inlawrev-28371	302	65	-	-	SYM
inlawrev-28371	302	66	1.1	1.1	NUM
inlawrev-28371	302	67	-	-	PUNCT
inlawrev-28371	302	68	15	15	NUM
inlawrev-28371	302	69	-	-	SYM
inlawrev-28371	302	70	20	20	NUM
inlawrev-28371	302	71	and	and	CCONJ
inlawrev-28371	302	72	the	the	DET
inlawrev-28371	302	73	ibtr	ibtr	VERB
inlawrev-28371	302	74	had	have	VERB
inlawrev-28371	302	75	correctly	correctly	ADV
inlawrev-28371	302	76	applied	apply	VERB
inlawrev-28371	302	77	section	section	NOUN
inlawrev-28371	302	78	6	6	NUM
inlawrev-28371	302	79	-	-	SYM
inlawrev-28371	302	80	1.1	1.1	NUM
inlawrev-28371	302	81	-	-	PUNCT
inlawrev-28371	302	82	15	15	NUM
inlawrev-28371	302	83	-	-	PUNCT
inlawrev-28371	302	84	17.2.147	17.2.147	NUM
inlawrev-28371	302	85	accordingly	accordingly	ADV
inlawrev-28371	302	86	,	,	PUNCT
inlawrev-28371	302	87	the	the	DET
inlawrev-28371	302	88	court	court	NOUN
inlawrev-28371	302	89	affirmed	affirm	VERB
inlawrev-28371	302	90	the	the	DET
inlawrev-28371	302	91	ibtr	ibtr	NOUN
inlawrev-28371	302	92	’s	’s	PART
inlawrev-28371	302	93	decision	decision	NOUN
inlawrev-28371	302	94	in	in	ADP
inlawrev-28371	302	95	lexington	lexington	PROPN
inlawrev-28371	302	96	square	square	PROPN
inlawrev-28371	302	97	’s	’s	PART
inlawrev-28371	302	98	favor.148	favor.148	NOUN
inlawrev-28371	302	99	in	in	ADP
inlawrev-28371	302	100	a	a	DET
inlawrev-28371	302	101	footnote	footnote	NOUN
inlawrev-28371	302	102	,	,	PUNCT
inlawrev-28371	302	103	the	the	DET
inlawrev-28371	302	104	tax	tax	NOUN
inlawrev-28371	302	105	court	court	NOUN
inlawrev-28371	302	106	addressed	address	VERB
inlawrev-28371	302	107	the	the	DET
inlawrev-28371	302	108	assessor	assessor	NOUN
inlawrev-28371	302	109	’s	’s	PART
inlawrev-28371	302	110	waiver	waiver	NOUN
inlawrev-28371	302	111	of	of	ADP
inlawrev-28371	302	112	an	an	DET
inlawrev-28371	302	113	argument	argument	NOUN
inlawrev-28371	302	114	that	that	SCONJ
inlawrev-28371	302	115	it	it	PRON
inlawrev-28371	302	116	failed	fail	VERB
inlawrev-28371	302	117	to	to	PART
inlawrev-28371	302	118	raise	raise	VERB
inlawrev-28371	302	119	and	and	CCONJ
inlawrev-28371	302	120	exhaust	exhaust	VERB
inlawrev-28371	302	121	during	during	ADP
inlawrev-28371	302	122	the	the	DET
inlawrev-28371	302	123	administrative	administrative	ADJ
inlawrev-28371	302	124	review	review	NOUN
inlawrev-28371	302	125	process	process	NOUN
inlawrev-28371	302	126	.	.	PUNCT
inlawrev-28371	303	1	149	149	NUM
inlawrev-28371	303	2	the	the	DET
inlawrev-28371	303	3	court	court	NOUN
inlawrev-28371	303	4	noted	note	VERB
inlawrev-28371	303	5	that	that	SCONJ
inlawrev-28371	303	6	,	,	PUNCT
inlawrev-28371	303	7	in	in	ADP
inlawrev-28371	303	8	its	its	PRON
inlawrev-28371	303	9	reply	reply	NOUN
inlawrev-28371	303	10	brief	brief	NOUN
inlawrev-28371	303	11	filed	file	VERB
inlawrev-28371	303	12	with	with	ADP
inlawrev-28371	303	13	the	the	DET
inlawrev-28371	303	14	tax	tax	NOUN
inlawrev-28371	303	15	court	court	NOUN
inlawrev-28371	303	16	,	,	PUNCT
inlawrev-28371	303	17	the	the	DET
inlawrev-28371	303	18	assessor	assessor	NOUN
inlawrev-28371	303	19	asserted	assert	VERB
inlawrev-28371	303	20	a	a	DET
inlawrev-28371	303	21	new	new	ADJ
inlawrev-28371	303	22	theory	theory	NOUN
inlawrev-28371	303	23	for	for	ADP
inlawrev-28371	303	24	recovery	recovery	NOUN
inlawrev-28371	303	25	—	—	PUNCT
inlawrev-28371	303	26	that	that	ADV
inlawrev-28371	303	27	is	is	ADV
inlawrev-28371	303	28	,	,	PUNCT
inlawrev-28371	303	29	it	it	PRON
inlawrev-28371	303	30	asserted	assert	VERB
inlawrev-28371	303	31	that	that	SCONJ
inlawrev-28371	303	32	even	even	ADV
inlawrev-28371	303	33	under	under	ADP
inlawrev-28371	303	34	the	the	DET
inlawrev-28371	303	35	old	old	ADJ
inlawrev-28371	303	36	section	section	NOUN
inlawrev-28371	303	37	6	6	NUM
inlawrev-28371	303	38	-	-	SYM
inlawrev-28371	303	39	1.1	1.1	NUM
inlawrev-28371	303	40	-	-	PUNCT
inlawrev-28371	303	41	15	15	NUM
inlawrev-28371	303	42	-	-	SYM
inlawrev-28371	303	43	17.2	17.2	NUM
inlawrev-28371	303	44	,	,	PUNCT
inlawrev-28371	303	45	the	the	DET
inlawrev-28371	303	46	ibtr	ibtr	NOUN
inlawrev-28371	303	47	failed	fail	VERB
inlawrev-28371	303	48	to	to	PART
inlawrev-28371	303	49	correctly	correctly	ADV
inlawrev-28371	303	50	apply	apply	VERB
inlawrev-28371	303	51	that	that	DET
inlawrev-28371	303	52	statute	statute	NOUN
inlawrev-28371	303	53	to	to	ADP
inlawrev-28371	303	54	lexington	lexington	PROPN
inlawrev-28371	303	55	square	square	PROPN
inlawrev-28371	303	56	’s	’s	PART
inlawrev-28371	303	57	2017	2017	NUM
inlawrev-28371	303	58	and	and	CCONJ
inlawrev-28371	303	59	2018	2018	NUM
inlawrev-28371	303	60	appeals.150	appeals.150	ADP
inlawrev-28371	303	61	the	the	DET
inlawrev-28371	303	62	court	court	NOUN
inlawrev-28371	303	63	noted	note	VERB
inlawrev-28371	303	64	that	that	SCONJ
inlawrev-28371	303	65	the	the	DET
inlawrev-28371	303	66	assessor	assessor	NOUN
inlawrev-28371	303	67	did	do	AUX
inlawrev-28371	303	68	not	not	PART
inlawrev-28371	303	69	present	present	VERB
inlawrev-28371	303	70	this	this	DET
inlawrev-28371	303	71	argument	argument	NOUN
inlawrev-28371	303	72	to	to	ADP
inlawrev-28371	303	73	the	the	DET
inlawrev-28371	303	74	ibtr	ibtr	NOUN
inlawrev-28371	303	75	despite	despite	SCONJ
inlawrev-28371	303	76	having	have	VERB
inlawrev-28371	303	77	an	an	DET
inlawrev-28371	303	78	opportunity	opportunity	NOUN
inlawrev-28371	303	79	to	to	PART
inlawrev-28371	303	80	do	do	AUX
inlawrev-28371	303	81	so	so	ADV
inlawrev-28371	303	82	in	in	ADV
inlawrev-28371	303	83	,	,	PUNCT
inlawrev-28371	303	84	for	for	ADP
inlawrev-28371	303	85	example	example	NOUN
inlawrev-28371	303	86	,	,	PUNCT
inlawrev-28371	303	87	the	the	DET
inlawrev-28371	303	88	assessor	assessor	NOUN
inlawrev-28371	303	89	’s	’s	PART
inlawrev-28371	303	90	request	request	NOUN
inlawrev-28371	303	91	for	for	ADP
inlawrev-28371	303	92	a	a	DET
inlawrev-28371	303	93	rehearing	rehearing	NOUN
inlawrev-28371	303	94	before	before	ADP
inlawrev-28371	303	95	the	the	DET
inlawrev-28371	303	96	ibtr.151	ibtr.151	NOUN
inlawrev-28371	303	97	the	the	DET
inlawrev-28371	303	98	tax	tax	NOUN
inlawrev-28371	303	99	court	court	NOUN
inlawrev-28371	303	100	refused	refuse	VERB
inlawrev-28371	303	101	to	to	PART
inlawrev-28371	303	102	consider	consider	VERB
inlawrev-28371	303	103	this	this	DET
inlawrev-28371	303	104	new	new	ADJ
inlawrev-28371	303	105	assessor	assessor	NOUN
inlawrev-28371	303	106	argument	argument	NOUN
inlawrev-28371	303	107	because	because	SCONJ
inlawrev-28371	303	108	it	it	PRON
inlawrev-28371	303	109	was	be	AUX
inlawrev-28371	303	110	not	not	PART
inlawrev-28371	303	111	first	first	ADV
inlawrev-28371	303	112	considered	consider	VERB
inlawrev-28371	303	113	at	at	ADP
inlawrev-28371	303	114	the	the	DET
inlawrev-28371	303	115	administrative	administrative	ADJ
inlawrev-28371	303	116	level	level	NOUN
inlawrev-28371	303	117	and	and	CCONJ
inlawrev-28371	303	118	exhausted	exhaust	VERB
inlawrev-28371	303	119	there.152	there.152	NOUN
inlawrev-28371	303	120	—	—	PUNCT
inlawrev-28371	303	121	—	—	PUNCT
inlawrev-28371	303	122	—	—	PUNCT
inlawrev-28371	303	123	—	—	PUNCT
inlawrev-28371	303	124	—	—	PUNCT
inlawrev-28371	303	125	—	—	PUNCT
inlawrev-28371	303	126	—	—	PUNCT
inlawrev-28371	303	127	—	—	PUNCT
inlawrev-28371	303	128	—	—	PUNCT
inlawrev-28371	303	129	—	—	PUNCT
inlawrev-28371	303	130	—	—	PUNCT
inlawrev-28371	303	131	—	—	PUNCT
inlawrev-28371	303	132	—	—	PUNCT
inlawrev-28371	303	133	—	—	PUNCT
inlawrev-28371	303	134	—	—	PUNCT
inlawrev-28371	303	135	—	—	PUNCT
inlawrev-28371	303	136	—	—	PUNCT
inlawrev-28371	303	137	—	—	PUNCT
inlawrev-28371	303	138	—	—	PUNCT
inlawrev-28371	303	139	—	—	PUNCT
inlawrev-28371	303	140	—	—	PUNCT
inlawrev-28371	303	141	—	—	PUNCT
inlawrev-28371	303	142	—	—	PUNCT
inlawrev-28371	303	143	—	—	PUNCT
inlawrev-28371	303	144	—	—	PUNCT
inlawrev-28371	303	145	—	—	PUNCT
inlawrev-28371	303	146	—	—	PUNCT
inlawrev-28371	303	147	—	—	PUNCT
inlawrev-28371	303	148	—	—	PUNCT
inlawrev-28371	303	149	140	140	NUM
inlawrev-28371	303	150	.	.	PUNCT
inlawrev-28371	304	1	i	i	PRON
inlawrev-28371	304	2	d.	d.	PROPN
inlawrev-28371	304	3	141	141	NUM
inlawrev-28371	304	4	.	.	PUNCT
inlawrev-28371	305	1	i	i	PRON
inlawrev-28371	305	2	d.	d.	PROPN
inlawrev-28371	305	3	at	at	ADP
inlawrev-28371	305	4	245	245	NUM
inlawrev-28371	305	5	-	-	SYM
inlawrev-28371	305	6	46	46	NUM
inlawrev-28371	305	7	.	.	PUNCT
inlawrev-28371	305	8	142	142	NUM
inlawrev-28371	305	9	.	.	PUNCT
inlawrev-28371	306	1	i	i	PRON
inlawrev-28371	306	2	d.	d.	PROPN
inlawrev-28371	306	3	at	at	ADP
inlawrev-28371	306	4	246	246	NUM
inlawrev-28371	306	5	.	.	PUNCT
inlawrev-28371	307	1	143	143	NUM
inlawrev-28371	307	2	.	.	PUNCT
inlawrev-28371	308	1	i	i	PRON
inlawrev-28371	308	2	d.	d.	PROPN
inlawrev-28371	308	3	144	144	NUM
inlawrev-28371	308	4	.	.	PUNCT
inlawrev-28371	309	1	i	i	PRON
inlawrev-28371	309	2	d.	d.	PROPN
inlawrev-28371	309	3	145	145	NUM
inlawrev-28371	309	4	.	.	PUNCT
inlawrev-28371	310	1	i	i	PRON
inlawrev-28371	310	2	d.	d.	PROPN
inlawrev-28371	310	3	146	146	NUM
inlawrev-28371	310	4	.	.	PUNCT
inlawrev-28371	311	1	i	i	PRON
inlawrev-28371	311	2	d.	d.	PROPN
inlawrev-28371	311	3	147	147	NUM
inlawrev-28371	311	4	.	.	PUNCT
inlawrev-28371	312	1	i	i	PRON
inlawrev-28371	312	2	d.	d.	PROPN
inlawrev-28371	312	3	148	148	NUM
inlawrev-28371	312	4	.	.	PUNCT
inlawrev-28371	313	1	i	i	PRON
inlawrev-28371	313	2	d.	d.	PROPN
inlawrev-28371	313	3	149	149	NUM
inlawrev-28371	313	4	.	.	PUNCT
inlawrev-28371	314	1	i	i	PRON
inlawrev-28371	314	2	d.	d.	PROPN
inlawrev-28371	314	3	at	at	ADP
inlawrev-28371	314	4	246	246	NUM
inlawrev-28371	314	5	n.8	n.8	NOUN
inlawrev-28371	314	6	.	.	PUNCT
inlawrev-28371	315	1	150	150	NUM
inlawrev-28371	315	2	.	.	PUNCT
inlawrev-28371	316	1	i	i	PRON
inlawrev-28371	316	2	d.	d.	PROPN
inlawrev-28371	316	3	151	151	NUM
inlawrev-28371	316	4	.	.	PUNCT
inlawrev-28371	317	1	i	i	PRON
inlawrev-28371	317	2	d.	d.	PROPN
inlawrev-28371	317	3	152	152	NUM
inlawrev-28371	317	4	.	.	PUNCT
inlawrev-28371	318	1	i	i	PRON
inlawrev-28371	318	2	d.	d.	PROPN
inlawrev-28371	318	3	(	(	PUNCT
inlawrev-28371	318	4	citing	cite	VERB
inlawrev-28371	318	5	e.g.	e.g.	ADV
inlawrev-28371	318	6	,	,	PUNCT
inlawrev-28371	318	7	hoogenboom	hoogenboom	NOUN
inlawrev-28371	318	8	-	-	PUNCT
inlawrev-28371	318	9	nofziger	nofziger	NOUN
inlawrev-28371	318	10	v.	v.	ADP
inlawrev-28371	318	11	state	state	PROPN
inlawrev-28371	318	12	bd	bd	PROPN
inlawrev-28371	318	13	.	.	PROPN
inlawrev-28371	318	14	of	of	ADP
inlawrev-28371	318	15	tax	tax	PROPN
inlawrev-28371	318	16	comm’rs	comm’rs	PROPN
inlawrev-28371	318	17	,	,	PUNCT
inlawrev-28371	318	18	715	715	NUM
inlawrev-28371	318	19	n.e.2d	n.e.2d	NOUN
inlawrev-28371	318	20	1018	1018	NUM
inlawrev-28371	318	21	,	,	PUNCT
inlawrev-28371	318	22	1022	1022	NUM
inlawrev-28371	318	23	(	(	PUNCT
inlawrev-28371	318	24	ind	ind	NOUN
inlawrev-28371	318	25	.	.	PUNCT
inlawrev-28371	319	1	t.c	t.c	PROPN
inlawrev-28371	319	2	.	.	PROPN
inlawrev-28371	319	3	1999	1999	NUM
inlawrev-28371	319	4	)	)	PUNCT
inlawrev-28371	319	5	(	(	PUNCT
inlawrev-28371	319	6	stating	state	VERB
inlawrev-28371	319	7	“	"	PUNCT
inlawrev-28371	319	8	[	[	X
inlawrev-28371	319	9	t]he	t]he	ADV
inlawrev-28371	319	10	general	general	ADJ
inlawrev-28371	319	11	rule	rule	NOUN
inlawrev-28371	319	12	in	in	ADP
inlawrev-28371	319	13	original	original	ADJ
inlawrev-28371	319	14	tax	tax	NOUN
inlawrev-28371	319	15	appeals	appeal	NOUN
inlawrev-28371	319	16	is	be	AUX
inlawrev-28371	319	17	that	that	SCONJ
inlawrev-28371	319	18	the	the	DET
inlawrev-28371	319	19	court	court	NOUN
inlawrev-28371	319	20	is	be	AUX
inlawrev-28371	319	21	bound	bind	VERB
inlawrev-28371	319	22	by	by	ADP
inlawrev-28371	319	23	the	the	DET
inlawrev-28371	319	24	evidence	evidence	NOUN
inlawrev-28371	319	25	and	and	CCONJ
inlawrev-28371	319	26	issues	issue	NOUN
inlawrev-28371	319	27	raised	raise	VERB
inlawrev-28371	319	28	at	at	ADP
inlawrev-28371	319	29	the	the	DET
inlawrev-28371	319	30	administrative	administrative	ADJ
inlawrev-28371	319	31	level	level	NOUN
inlawrev-28371	319	32	.	.	PUNCT
inlawrev-28371	319	33	.	.	PUNCT
inlawrev-28371	319	34	.	.	PUNCT
inlawrev-28371	320	1	therefore	therefore	ADV
inlawrev-28371	320	2	,	,	PUNCT
inlawrev-28371	320	3	whe[n	whe[n	NOUN
inlawrev-28371	320	4	]	]	PUNCT
inlawrev-28371	320	5	a	a	DET
inlawrev-28371	320	6	taxpayer	taxpayer	NOUN
inlawrev-28371	320	7	fails	fail	VERB
inlawrev-28371	320	8	to	to	PART
inlawrev-28371	320	9	raise	raise	VERB
inlawrev-28371	320	10	an	an	DET
inlawrev-28371	320	11	issue	issue	NOUN
inlawrev-28371	320	12	at	at	ADP
inlawrev-28371	320	13	the	the	DET
inlawrev-28371	320	14	administrative	administrative	ADJ
inlawrev-28371	320	15	level	level	NOUN
inlawrev-28371	320	16	,	,	PUNCT
inlawrev-28371	320	17	the	the	DET
inlawrev-28371	320	18	issue	issue	NOUN
inlawrev-28371	320	19	is	be	AUX
inlawrev-28371	320	20	waived	waive	VERB
inlawrev-28371	320	21	and	and	CCONJ
inlawrev-28371	320	22	may	may	AUX
inlawrev-28371	320	23	not	not	PART
inlawrev-28371	320	24	be	be	AUX
inlawrev-28371	320	25	considered	consider	VERB
inlawrev-28371	320	26	by	by	ADP
inlawrev-28371	320	27	the	the	DET
inlawrev-28371	320	28	indiana	indiana	PROPN
inlawrev-28371	320	29	law	law	PROPN
inlawrev-28371	320	30	review	review	NOUN
inlawrev-28371	321	1	[	[	X
inlawrev-28371	321	2	vol	vol	NOUN
inlawrev-28371	321	3	.	.	PUNCT
inlawrev-28371	321	4	57:979	57:979	NUM
inlawrev-28371	321	5	992	992	NUM
inlawrev-28371	321	6	4	4	NUM
inlawrev-28371	321	7	.	.	PUNCT
inlawrev-28371	322	1	mary	mary	PROPN
inlawrev-28371	322	2	abraytis	abraytis	PROPN
inlawrev-28371	322	3	v.	v.	PROPN
inlawrev-28371	322	4	porter	porter	PROPN
inlawrev-28371	322	5	county	county	PROPN
inlawrev-28371	322	6	assessor	assessor	NOUN
inlawrev-28371	322	7	.	.	PUNCT
inlawrev-28371	323	1	153	153	NUM
inlawrev-28371	323	2	—	—	PUNCT
inlawrev-28371	323	3	the	the	DET
inlawrev-28371	323	4	issue	issue	NOUN
inlawrev-28371	323	5	before	before	SCONJ
inlawrev-28371	323	6	the	the	DET
inlawrev-28371	323	7	tax	tax	NOUN
inlawrev-28371	323	8	court	court	NOUN
inlawrev-28371	323	9	was	be	AUX
inlawrev-28371	323	10	whether	whether	SCONJ
inlawrev-28371	323	11	the	the	DET
inlawrev-28371	323	12	ibtr	ibtr	VERB
inlawrev-28371	323	13	properly	properly	ADV
inlawrev-28371	323	14	ruled	rule	VERB
inlawrev-28371	323	15	that	that	SCONJ
inlawrev-28371	323	16	the	the	DET
inlawrev-28371	323	17	taxpayer	taxpayer	NOUN
inlawrev-28371	323	18	,	,	PUNCT
inlawrev-28371	323	19	mary	mary	PROPN
inlawrev-28371	323	20	abraytis	abraytis	PROPN
inlawrev-28371	323	21	(	(	PUNCT
inlawrev-28371	323	22	“	"	PUNCT
inlawrev-28371	323	23	abraytis	abraytis	PROPN
inlawrev-28371	323	24	”	"	PUNCT
inlawrev-28371	323	25	)	)	PUNCT
inlawrev-28371	323	26	,	,	PUNCT
inlawrev-28371	323	27	because	because	SCONJ
inlawrev-28371	323	28	she	she	PRON
inlawrev-28371	323	29	asserted	assert	VERB
inlawrev-28371	323	30	non	non	ADJ
inlawrev-28371	323	31	-	-	ADJ
inlawrev-28371	323	32	cogent	cogent	ADJ
inlawrev-28371	323	33	arguments	argument	NOUN
inlawrev-28371	323	34	,	,	PUNCT
inlawrev-28371	323	35	failed	fail	VERB
inlawrev-28371	323	36	to	to	PART
inlawrev-28371	323	37	refute	refute	VERB
inlawrev-28371	323	38	the	the	DET
inlawrev-28371	323	39	porter	porter	PROPN
inlawrev-28371	323	40	county	county	NOUN
inlawrev-28371	323	41	assessor	assessor	NOUN
inlawrev-28371	323	42	’s	’s	PART
inlawrev-28371	323	43	(	(	PUNCT
inlawrev-28371	323	44	the	the	DET
inlawrev-28371	323	45	“	"	PUNCT
inlawrev-28371	323	46	assessor	assessor	NOUN
inlawrev-28371	323	47	”	"	PUNCT
inlawrev-28371	323	48	)	)	PUNCT
inlawrev-28371	323	49	increased	increase	VERB
inlawrev-28371	323	50	property	property	NOUN
inlawrev-28371	323	51	tax	tax	NOUN
inlawrev-28371	323	52	assessment	assessment	NOUN
inlawrev-28371	323	53	based	base	VERB
inlawrev-28371	323	54	on	on	ADP
inlawrev-28371	323	55	an	an	DET
inlawrev-28371	323	56	increased	increase	VERB
inlawrev-28371	323	57	valuation	valuation	NOUN
inlawrev-28371	323	58	it	it	PRON
inlawrev-28371	323	59	assigned	assign	VERB
inlawrev-28371	323	60	to	to	ADP
inlawrev-28371	323	61	the	the	DET
inlawrev-28371	323	62	taxpayer	taxpayer	NOUN
inlawrev-28371	323	63	’s	’s	PART
inlawrev-28371	323	64	residential	residential	ADJ
inlawrev-28371	323	65	property	property	NOUN
inlawrev-28371	323	66	for	for	ADP
inlawrev-28371	323	67	the	the	DET
inlawrev-28371	323	68	tax	tax	NOUN
inlawrev-28371	323	69	year	year	NOUN
inlawrev-28371	323	70	2020	2020	NUM
inlawrev-28371	323	71	.	.	PUNCT
inlawrev-28371	324	1	in	in	ADP
inlawrev-28371	324	2	2015	2015	NUM
inlawrev-28371	324	3	,	,	PUNCT
inlawrev-28371	324	4	abraytis	abraytis	PROPN
inlawrev-28371	324	5	purchased	purchase	VERB
inlawrev-28371	324	6	a	a	DET
inlawrev-28371	324	7	residential	residential	ADJ
inlawrev-28371	324	8	property	property	NOUN
inlawrev-28371	324	9	in	in	ADP
inlawrev-28371	324	10	valparaiso	valparaiso	PROPN
inlawrev-28371	324	11	,	,	PUNCT
inlawrev-28371	324	12	indiana	indiana	PROPN
inlawrev-28371	324	13	,	,	PUNCT
inlawrev-28371	324	14	which	which	PRON
inlawrev-28371	324	15	is	be	AUX
inlawrev-28371	324	16	in	in	ADP
inlawrev-28371	324	17	porter	porter	NOUN
inlawrev-28371	324	18	county.154	county.154	NOUN
inlawrev-28371	324	19	for	for	ADP
inlawrev-28371	324	20	the	the	DET
inlawrev-28371	324	21	2019	2019	NUM
inlawrev-28371	324	22	property	property	NOUN
inlawrev-28371	324	23	tax	tax	NOUN
inlawrev-28371	324	24	year	year	NOUN
inlawrev-28371	324	25	,	,	PUNCT
inlawrev-28371	324	26	the	the	DET
inlawrev-28371	324	27	assessor	assessor	NOUN
inlawrev-28371	324	28	increased	increase	VERB
inlawrev-28371	324	29	the	the	DET
inlawrev-28371	324	30	property	property	NOUN
inlawrev-28371	324	31	’s	’s	PART
inlawrev-28371	324	32	value	value	NOUN
inlawrev-28371	324	33	and	and	CCONJ
inlawrev-28371	324	34	,	,	PUNCT
inlawrev-28371	324	35	accordingly	accordingly	ADV
inlawrev-28371	324	36	,	,	PUNCT
inlawrev-28371	324	37	its	its	PRON
inlawrev-28371	324	38	tax	tax	NOUN
inlawrev-28371	324	39	assessment	assessment	NOUN
inlawrev-28371	324	40	.	.	PUNCT
inlawrev-28371	325	1	155	155	NUM
inlawrev-28371	325	2	abraytis	abraytis	PROPN
inlawrev-28371	325	3	successfully	successfully	ADV
inlawrev-28371	325	4	challenged	challenge	VERB
inlawrev-28371	325	5	the	the	DET
inlawrev-28371	325	6	increased	increase	VERB
inlawrev-28371	325	7	2019	2019	NUM
inlawrev-28371	325	8	assessment	assessment	NOUN
inlawrev-28371	325	9	before	before	ADP
inlawrev-28371	325	10	the	the	DET
inlawrev-28371	325	11	ibtr	ibtr	NOUN
inlawrev-28371	325	12	,	,	PUNCT
inlawrev-28371	325	13	which	which	PRON
inlawrev-28371	325	14	ordered	order	VERB
inlawrev-28371	325	15	the	the	DET
inlawrev-28371	325	16	property	property	NOUN
inlawrev-28371	325	17	’s	’s	PART
inlawrev-28371	325	18	valuation	valuation	NOUN
inlawrev-28371	325	19	reduced	reduce	VERB
inlawrev-28371	325	20	,	,	PUNCT
inlawrev-28371	325	21	as	as	ADV
inlawrev-28371	325	22	well	well	ADV
inlawrev-28371	325	23	as	as	ADP
inlawrev-28371	325	24	its	its	PRON
inlawrev-28371	325	25	corresponding	corresponding	ADJ
inlawrev-28371	325	26	tax	tax	NOUN
inlawrev-28371	325	27	assessment.156	assessment.156	PROPN
inlawrev-28371	325	28	in	in	ADP
inlawrev-28371	325	29	2020	2020	NUM
inlawrev-28371	325	30	,	,	PUNCT
inlawrev-28371	325	31	the	the	DET
inlawrev-28371	325	32	assessor	assessor	NOUN
inlawrev-28371	325	33	again	again	ADV
inlawrev-28371	325	34	increased	increase	VERB
inlawrev-28371	325	35	the	the	DET
inlawrev-28371	325	36	property	property	NOUN
inlawrev-28371	325	37	’s	’s	PART
inlawrev-28371	325	38	valuation	valuation	NOUN
inlawrev-28371	325	39	and	and	CCONJ
inlawrev-28371	325	40	corresponding	correspond	VERB
inlawrev-28371	325	41	tax	tax	NOUN
inlawrev-28371	325	42	assessment	assessment	NOUN
inlawrev-28371	325	43	.	.	PUNCT
inlawrev-28371	326	1	157	157	NUM
inlawrev-28371	326	2	the	the	DET
inlawrev-28371	326	3	assessor	assessor	NOUN
inlawrev-28371	326	4	increased	increase	VERB
inlawrev-28371	326	5	the	the	DET
inlawrev-28371	326	6	property	property	NOUN
inlawrev-28371	326	7	’s	’s	PART
inlawrev-28371	326	8	valuation	valuation	NOUN
inlawrev-28371	326	9	to	to	ADP
inlawrev-28371	326	10	an	an	DET
inlawrev-28371	326	11	amount	amount	NOUN
inlawrev-28371	326	12	greater	great	ADJ
inlawrev-28371	326	13	than	than	SCONJ
inlawrev-28371	326	14	ascribed	ascribe	VERB
inlawrev-28371	326	15	to	to	ADP
inlawrev-28371	326	16	the	the	DET
inlawrev-28371	326	17	property	property	NOUN
inlawrev-28371	326	18	in	in	ADP
inlawrev-28371	326	19	2019	2019	NUM
inlawrev-28371	326	20	,	,	PUNCT
inlawrev-28371	326	21	which	which	PRON
inlawrev-28371	326	22	the	the	DET
inlawrev-28371	326	23	ibtr	ibtr	VERB
inlawrev-28371	326	24	had	have	VERB
inlawrev-28371	326	25	reduced.158	reduced.158	NOUN
inlawrev-28371	326	26	abraytis	abraytis	PROPN
inlawrev-28371	326	27	challenged	challenge	VERB
inlawrev-28371	326	28	the	the	DET
inlawrev-28371	326	29	2020	2020	NUM
inlawrev-28371	326	30	assessment	assessment	NOUN
inlawrev-28371	326	31	to	to	ADP
inlawrev-28371	326	32	the	the	DET
inlawrev-28371	326	33	porter	porter	NOUN
inlawrev-28371	326	34	county	county	NOUN
inlawrev-28371	326	35	ptaboa.159	ptaboa.159	PRON
inlawrev-28371	326	36	when	when	SCONJ
inlawrev-28371	326	37	ptaboa	ptaboa	PROPN
inlawrev-28371	326	38	failed	fail	VERB
inlawrev-28371	326	39	to	to	PART
inlawrev-28371	326	40	address	address	VERB
inlawrev-28371	326	41	her	her	PRON
inlawrev-28371	326	42	challenge	challenge	NOUN
inlawrev-28371	326	43	in	in	ADP
inlawrev-28371	326	44	a	a	DET
inlawrev-28371	326	45	timely	timely	ADJ
inlawrev-28371	326	46	manner	manner	NOUN
inlawrev-28371	326	47	,	,	PUNCT
inlawrev-28371	326	48	she	she	PRON
inlawrev-28371	326	49	appealed	appeal	VERB
inlawrev-28371	326	50	to	to	ADP
inlawrev-28371	326	51	the	the	DET
inlawrev-28371	326	52	ibtr.160	ibtr.160	NOUN
inlawrev-28371	326	53	on	on	ADP
inlawrev-28371	326	54	june	june	PROPN
inlawrev-28371	326	55	22	22	NUM
inlawrev-28371	326	56	,	,	PUNCT
inlawrev-28371	326	57	2021	2021	NUM
inlawrev-28371	326	58	,	,	PUNCT
inlawrev-28371	326	59	the	the	DET
inlawrev-28371	326	60	ibtr	ibtr	VERB
inlawrev-28371	326	61	conducted	conduct	VERB
inlawrev-28371	326	62	a	a	DET
inlawrev-28371	326	63	telephonic	telephonic	ADJ
inlawrev-28371	326	64	hearing.161	hearing.161	NOUN
inlawrev-28371	326	65	because	because	SCONJ
inlawrev-28371	326	66	the	the	DET
inlawrev-28371	326	67	assessor	assessor	NOUN
inlawrev-28371	326	68	,	,	PUNCT
inlawrev-28371	326	69	pursuant	pursuant	ADJ
inlawrev-28371	326	70	to	to	ADP
inlawrev-28371	326	71	indiana	indiana	PROPN
inlawrev-28371	326	72	code	code	PROPN
inlawrev-28371	326	73	section	section	NOUN
inlawrev-28371	326	74	6	6	NUM
inlawrev-28371	326	75	-	-	SYM
inlawrev-28371	326	76	1.1	1.1	NUM
inlawrev-28371	326	77	-	-	PUNCT
inlawrev-28371	326	78	1517.2	1517.2	NUM
inlawrev-28371	326	79	,	,	PUNCT
inlawrev-28371	326	80	bore	bear	VERB
inlawrev-28371	326	81	the	the	DET
inlawrev-28371	326	82	burden	burden	NOUN
inlawrev-28371	326	83	of	of	ADP
inlawrev-28371	326	84	proof	proof	NOUN
inlawrev-28371	326	85	,	,	PUNCT
inlawrev-28371	326	86	it	it	PRON
inlawrev-28371	326	87	presented	present	VERB
inlawrev-28371	326	88	its	its	PRON
inlawrev-28371	326	89	evidence	evidence	NOUN
inlawrev-28371	326	90	first.162	first.162	ADP
inlawrev-28371	326	91	the	the	DET
inlawrev-28371	326	92	assessor	assessor	NOUN
inlawrev-28371	326	93	offered	offer	VERB
inlawrev-28371	326	94	into	into	ADP
inlawrev-28371	326	95	evidence	evidence	NOUN
inlawrev-28371	326	96	an	an	DET
inlawrev-28371	326	97	appraisal	appraisal	NOUN
inlawrev-28371	326	98	report	report	NOUN
inlawrev-28371	326	99	prepared	prepare	VERB
inlawrev-28371	326	100	by	by	ADP
inlawrev-28371	326	101	an	an	DET
inlawrev-28371	326	102	indiana	indiana	NOUN
inlawrev-28371	326	103	-	-	PUNCT
inlawrev-28371	326	104	certified	certify	VERB
inlawrev-28371	326	105	general	general	ADJ
inlawrev-28371	326	106	appraiser	appraiser	NOUN
inlawrev-28371	326	107	and	and	CCONJ
inlawrev-28371	326	108	conforming	conform	VERB
inlawrev-28371	326	109	with	with	ADP
inlawrev-28371	326	110	the	the	DET
inlawrev-28371	326	111	uniform	uniform	ADJ
inlawrev-28371	326	112	standards	standard	NOUN
inlawrev-28371	326	113	of	of	ADP
inlawrev-28371	326	114	professional	professional	ADJ
inlawrev-28371	326	115	appraisal	appraisal	NOUN
inlawrev-28371	326	116	practice.163	practice.163	NOUN
inlawrev-28371	326	117	in	in	ADP
inlawrev-28371	326	118	the	the	DET
inlawrev-28371	326	119	report	report	NOUN
inlawrev-28371	326	120	,	,	PUNCT
inlawrev-28371	326	121	using	use	VERB
inlawrev-28371	326	122	“	"	PUNCT
inlawrev-28371	326	123	sales	sale	NOUN
inlawrev-28371	326	124	data	datum	NOUN
inlawrev-28371	326	125	from	from	ADP
inlawrev-28371	326	126	four	four	NUM
inlawrev-28371	326	127	purportedly	purportedly	ADV
inlawrev-28371	326	128	comparable	comparable	ADJ
inlawrev-28371	326	129	properties	property	NOUN
inlawrev-28371	326	130	,	,	PUNCT
inlawrev-28371	326	131	”	"	PUNCT
inlawrev-28371	326	132	the	the	DET
inlawrev-28371	326	133	appraiser	appraiser	NOUN
inlawrev-28371	326	134	estimated	estimate	VERB
inlawrev-28371	326	135	the	the	DET
inlawrev-28371	326	136	property	property	NOUN
inlawrev-28371	326	137	’s	’s	PART
inlawrev-28371	326	138	value	value	NOUN
inlawrev-28371	326	139	at	at	ADP
inlawrev-28371	326	140	$	$	SYM
inlawrev-28371	326	141	212,000.164	212,000.164	NOUN
inlawrev-28371	326	142	based	base	VERB
inlawrev-28371	326	143	on	on	ADP
inlawrev-28371	326	144	this	this	DET
inlawrev-28371	326	145	higher	high	ADJ
inlawrev-28371	326	146	figure	figure	NOUN
inlawrev-28371	326	147	,	,	PUNCT
inlawrev-28371	326	148	the	the	DET
inlawrev-28371	326	149	assessor	assessor	NOUN
inlawrev-28371	326	150	asked	ask	VERB
inlawrev-28371	326	151	the	the	DET
inlawrev-28371	326	152	ibtr	ibtr	ADJ
inlawrev-28371	326	153	to	to	PART
inlawrev-28371	326	154	increase	increase	VERB
inlawrev-28371	326	155	the	the	DET
inlawrev-28371	326	156	property	property	NOUN
inlawrev-28371	326	157	’s	’s	PART
inlawrev-28371	326	158	value	value	NOUN
inlawrev-28371	326	159	to	to	ADP
inlawrev-28371	326	160	this	this	DET
inlawrev-28371	326	161	amount	amount	NOUN
inlawrev-28371	326	162	,	,	PUNCT
inlawrev-28371	326	163	which	which	PRON
inlawrev-28371	326	164	was	be	AUX
inlawrev-28371	326	165	higher	high	ADJ
inlawrev-28371	326	166	than	than	ADP
inlawrev-28371	326	167	the	the	DET
inlawrev-28371	326	168	one	one	NOUN
inlawrev-28371	326	169	originally	originally	ADV
inlawrev-28371	326	170	asserted	assert	VERB
inlawrev-28371	326	171	by	by	ADP
inlawrev-28371	326	172	the	the	DET
inlawrev-28371	326	173	assessor	assessor	NOUN
inlawrev-28371	326	174	in	in	ADP
inlawrev-28371	326	175	its	its	PRON
inlawrev-28371	326	176	2020	2020	NUM
inlawrev-28371	326	177	tax	tax	NOUN
inlawrev-28371	326	178	assessment	assessment	NOUN
inlawrev-28371	326	179	.	.	PUNCT
inlawrev-28371	327	1	165	165	NUM
inlawrev-28371	327	2	in	in	ADP
inlawrev-28371	327	3	response	response	NOUN
inlawrev-28371	327	4	to	to	ADP
inlawrev-28371	327	5	the	the	DET
inlawrev-28371	327	6	assessor	assessor	NOUN
inlawrev-28371	327	7	’s	’s	PART
inlawrev-28371	327	8	evidence	evidence	NOUN
inlawrev-28371	327	9	,	,	PUNCT
inlawrev-28371	327	10	abraytis	abraytis	PROPN
inlawrev-28371	327	11	presented	present	VERB
inlawrev-28371	327	12	a	a	DET
inlawrev-28371	327	13	property	property	NOUN
inlawrev-28371	327	14	record	record	NOUN
inlawrev-28371	327	15	card	card	NOUN
inlawrev-28371	327	16	revised	revise	VERB
inlawrev-28371	327	17	to	to	PART
inlawrev-28371	327	18	reflect	reflect	VERB
inlawrev-28371	327	19	how	how	SCONJ
inlawrev-28371	327	20	she	she	PRON
inlawrev-28371	327	21	believed	believe	VERB
inlawrev-28371	327	22	the	the	DET
inlawrev-28371	327	23	assessor	assessor	NOUN
inlawrev-28371	327	24	should	should	AUX
inlawrev-28371	327	25	have	have	AUX
inlawrev-28371	327	26	applied	apply	VERB
inlawrev-28371	327	27	—	—	PUNCT
inlawrev-28371	327	28	—	—	PUNCT
inlawrev-28371	327	29	—	—	PUNCT
inlawrev-28371	327	30	—	—	PUNCT
inlawrev-28371	327	31	—	—	PUNCT
inlawrev-28371	327	32	—	—	PUNCT
inlawrev-28371	327	33	—	—	PUNCT
inlawrev-28371	327	34	—	—	PUNCT
inlawrev-28371	327	35	—	—	PUNCT
inlawrev-28371	327	36	—	—	PUNCT
inlawrev-28371	327	37	—	—	PUNCT
inlawrev-28371	327	38	—	—	PUNCT
inlawrev-28371	327	39	—	—	PUNCT
inlawrev-28371	327	40	—	—	PUNCT
inlawrev-28371	327	41	—	—	PUNCT
inlawrev-28371	327	42	—	—	PUNCT
inlawrev-28371	327	43	—	—	PUNCT
inlawrev-28371	327	44	—	—	PUNCT
inlawrev-28371	327	45	—	—	PUNCT
inlawrev-28371	327	46	—	—	PUNCT
inlawrev-28371	327	47	—	—	PUNCT
inlawrev-28371	327	48	—	—	PUNCT
inlawrev-28371	327	49	—	—	PUNCT
inlawrev-28371	327	50	—	—	PUNCT
inlawrev-28371	327	51	—	—	PUNCT
inlawrev-28371	327	52	—	—	PUNCT
inlawrev-28371	327	53	—	—	PUNCT
inlawrev-28371	327	54	—	—	PUNCT
inlawrev-28371	327	55	—	—	PUNCT
inlawrev-28371	327	56	court	court	NOUN
inlawrev-28371	327	57	.	.	PUNCT
inlawrev-28371	327	58	”	"	PUNCT
inlawrev-28371	327	59	)	)	PUNCT
inlawrev-28371	327	60	;	;	PUNCT
inlawrev-28371	328	1	ind	ind	PROPN
inlawrev-28371	328	2	.	.	PUNCT
inlawrev-28371	328	3	code	code	PROPN
inlawrev-28371	328	4	§	§	PROPN
inlawrev-28371	328	5	33	33	NUM
inlawrev-28371	328	6	-	-	SYM
inlawrev-28371	328	7	26	26	NUM
inlawrev-28371	328	8	-	-	PUNCT
inlawrev-28371	328	9	6	6	NUM
inlawrev-28371	328	10	-	-	PUNCT
inlawrev-28371	328	11	3(b)(2	3(b)(2	NUM
inlawrev-28371	328	12	)	)	PUNCT
inlawrev-28371	328	13	(	(	PUNCT
inlawrev-28371	328	14	2023	2023	NUM
inlawrev-28371	328	15	)	)	PUNCT
inlawrev-28371	328	16	(	(	PUNCT
inlawrev-28371	328	17	“	"	PUNCT
inlawrev-28371	328	18	judicial	judicial	ADJ
inlawrev-28371	328	19	review	review	NOUN
inlawrev-28371	328	20	is	be	AUX
inlawrev-28371	328	21	limited	limit	VERB
inlawrev-28371	328	22	to	to	ADP
inlawrev-28371	328	23	only	only	ADV
inlawrev-28371	328	24	those	those	DET
inlawrev-28371	328	25	issues	issue	NOUN
inlawrev-28371	328	26	raised	raise	VERB
inlawrev-28371	328	27	before	before	ADP
inlawrev-28371	328	28	the	the	DET
inlawrev-28371	328	29	[	[	X
inlawrev-28371	328	30	ibtr	ibtr	ADJ
inlawrev-28371	328	31	]	]	X
inlawrev-28371	328	32	,	,	PUNCT
inlawrev-28371	328	33	or	or	CCONJ
inlawrev-28371	328	34	otherwise	otherwise	ADV
inlawrev-28371	328	35	described	describe	VERB
inlawrev-28371	328	36	by	by	ADP
inlawrev-28371	328	37	the	the	DET
inlawrev-28371	328	38	[	[	X
inlawrev-28371	328	39	ibtr	ibtr	X
inlawrev-28371	328	40	]	]	X
inlawrev-28371	328	41	in	in	ADP
inlawrev-28371	328	42	its	its	PRON
inlawrev-28371	328	43	final	final	ADJ
inlawrev-28371	328	44	determination	determination	NOUN
inlawrev-28371	328	45	.	.	PUNCT
inlawrev-28371	328	46	”	"	PUNCT
inlawrev-28371	328	47	)	)	PUNCT
inlawrev-28371	328	48	)	)	PUNCT
inlawrev-28371	328	49	.	.	PUNCT
inlawrev-28371	329	1	153	153	NUM
inlawrev-28371	329	2	.	.	NOUN
inlawrev-28371	329	3	220	220	NUM
inlawrev-28371	329	4	n.e.3d	n.e.3d	NUM
inlawrev-28371	329	5	77	77	NUM
inlawrev-28371	329	6	(	(	PUNCT
inlawrev-28371	329	7	ind	ind	NOUN
inlawrev-28371	329	8	.	.	PUNCT
inlawrev-28371	330	1	t.c	t.c	PROPN
inlawrev-28371	330	2	.	.	PROPN
inlawrev-28371	330	3	2023	2023	NUM
inlawrev-28371	330	4	)	)	PUNCT
inlawrev-28371	330	5	.	.	PUNCT
inlawrev-28371	331	1	154	154	NUM
inlawrev-28371	331	2	.	.	PUNCT
inlawrev-28371	332	1	i	i	PRON
inlawrev-28371	332	2	d.	d.	PROPN
inlawrev-28371	332	3	155	155	NUM
inlawrev-28371	332	4	.	.	PUNCT
inlawrev-28371	333	1	i	i	PRON
inlawrev-28371	333	2	d.	d.	PROPN
inlawrev-28371	333	3	156	156	NUM
inlawrev-28371	333	4	.	.	PUNCT
inlawrev-28371	334	1	i	i	PRON
inlawrev-28371	334	2	d.	d.	PROPN
inlawrev-28371	334	3	at	at	ADP
inlawrev-28371	334	4	77	77	NUM
inlawrev-28371	334	5	-	-	SYM
inlawrev-28371	334	6	78	78	NUM
inlawrev-28371	334	7	.	.	PUNCT
inlawrev-28371	335	1	157	157	NUM
inlawrev-28371	335	2	.	.	PUNCT
inlawrev-28371	336	1	i	i	PRON
inlawrev-28371	336	2	d.	d.	PROPN
inlawrev-28371	336	3	at	at	ADP
inlawrev-28371	336	4	78	78	NUM
inlawrev-28371	336	5	.	.	PUNCT
inlawrev-28371	337	1	158	158	NUM
inlawrev-28371	337	2	.	.	PUNCT
inlawrev-28371	338	1	i	i	PRON
inlawrev-28371	338	2	d.	d.	PROPN
inlawrev-28371	338	3	in	in	ADP
inlawrev-28371	338	4	2019	2019	NUM
inlawrev-28371	338	5	,	,	PUNCT
inlawrev-28371	338	6	the	the	DET
inlawrev-28371	338	7	assessor	assessor	NOUN
inlawrev-28371	338	8	valued	value	VERB
inlawrev-28371	338	9	the	the	DET
inlawrev-28371	338	10	property	property	NOUN
inlawrev-28371	338	11	at	at	ADP
inlawrev-28371	338	12	$	$	SYM
inlawrev-28371	338	13	174,900	174,900	NUM
inlawrev-28371	338	14	(	(	PUNCT
inlawrev-28371	338	15	$	$	SYM
inlawrev-28371	338	16	32,700	32,700	NUM
inlawrev-28371	338	17	for	for	ADP
inlawrev-28371	338	18	land	land	NOUN
inlawrev-28371	338	19	and	and	CCONJ
inlawrev-28371	338	20	$	$	SYM
inlawrev-28371	338	21	142,200	142,200	NUM
inlawrev-28371	338	22	for	for	ADP
inlawrev-28371	338	23	improvements	improvement	NOUN
inlawrev-28371	338	24	)	)	PUNCT
inlawrev-28371	338	25	.	.	PUNCT
inlawrev-28371	339	1	i	i	PRON
inlawrev-28371	339	2	d.	d.	PROPN
inlawrev-28371	339	3	at	at	ADP
inlawrev-28371	339	4	77	77	NUM
inlawrev-28371	339	5	.	.	PUNCT
inlawrev-28371	340	1	the	the	DET
inlawrev-28371	340	2	ibtr	ibtr	NOUN
inlawrev-28371	340	3	reduced	reduce	VERB
inlawrev-28371	340	4	this	this	PRON
inlawrev-28371	340	5	to	to	ADP
inlawrev-28371	340	6	$	$	SYM
inlawrev-28371	340	7	150,500	150,500	NUM
inlawrev-28371	340	8	(	(	PUNCT
inlawrev-28371	340	9	$	$	SYM
inlawrev-28371	340	10	32,700	32,700	NUM
inlawrev-28371	340	11	for	for	ADP
inlawrev-28371	340	12	land	land	NOUN
inlawrev-28371	340	13	and	and	CCONJ
inlawrev-28371	340	14	$	$	SYM
inlawrev-28371	340	15	117,800	117,800	NUM
inlawrev-28371	340	16	for	for	ADP
inlawrev-28371	340	17	improvements	improvement	NOUN
inlawrev-28371	340	18	)	)	PUNCT
inlawrev-28371	340	19	.	.	PUNCT
inlawrev-28371	341	1	i	i	PRON
inlawrev-28371	341	2	d.	d.	PROPN
inlawrev-28371	341	3	at	at	ADP
inlawrev-28371	341	4	78	78	NUM
inlawrev-28371	341	5	.	.	PUNCT
inlawrev-28371	342	1	in	in	ADP
inlawrev-28371	342	2	2020	2020	NUM
inlawrev-28371	342	3	,	,	PUNCT
inlawrev-28371	342	4	the	the	DET
inlawrev-28371	342	5	assessor	assessor	NOUN
inlawrev-28371	342	6	valued	value	VERB
inlawrev-28371	342	7	the	the	DET
inlawrev-28371	342	8	property	property	NOUN
inlawrev-28371	342	9	at	at	ADP
inlawrev-28371	342	10	$	$	SYM
inlawrev-28371	342	11	196,400	196,400	NUM
inlawrev-28371	342	12	(	(	PUNCT
inlawrev-28371	342	13	$	$	SYM
inlawrev-28371	342	14	32,700	32,700	NUM
inlawrev-28371	342	15	for	for	ADP
inlawrev-28371	342	16	land	land	NOUN
inlawrev-28371	342	17	and	and	CCONJ
inlawrev-28371	342	18	$	$	SYM
inlawrev-28371	342	19	163,700	163,700	NUM
inlawrev-28371	342	20	for	for	ADP
inlawrev-28371	342	21	improvements	improvement	NOUN
inlawrev-28371	342	22	)	)	PUNCT
inlawrev-28371	342	23	.	.	PUNCT
inlawrev-28371	343	1	i	i	PRON
inlawrev-28371	343	2	d.	d.	PROPN
inlawrev-28371	343	3	159	159	NUM
inlawrev-28371	343	4	.	.	PUNCT
inlawrev-28371	344	1	i	i	PRON
inlawrev-28371	344	2	d.	d.	PROPN
inlawrev-28371	344	3	160	160	NUM
inlawrev-28371	344	4	.	.	PUNCT
inlawrev-28371	345	1	i	i	PRON
inlawrev-28371	345	2	d.	d.	PROPN
inlawrev-28371	345	3	161	161	NUM
inlawrev-28371	345	4	.	.	PUNCT
inlawrev-28371	346	1	i	i	PRON
inlawrev-28371	346	2	d.	d.	PROPN
inlawrev-28371	346	3	162	162	NUM
inlawrev-28371	346	4	.	.	PUNCT
inlawrev-28371	347	1	i	i	PRON
inlawrev-28371	347	2	d.	d.	PROPN
inlawrev-28371	347	3	163	163	NUM
inlawrev-28371	347	4	.	.	PUNCT
inlawrev-28371	348	1	i	i	PRON
inlawrev-28371	348	2	d.	d.	PROPN
inlawrev-28371	348	3	164	164	NUM
inlawrev-28371	348	4	.	.	PUNCT
inlawrev-28371	349	1	i	i	PRON
inlawrev-28371	349	2	d.	d.	PROPN
inlawrev-28371	349	3	165	165	NUM
inlawrev-28371	349	4	.	.	PUNCT
inlawrev-28371	350	1	i	i	PRON
inlawrev-28371	350	2	d.	d.	PROPN
inlawrev-28371	350	3	2024	2024	NUM
inlawrev-28371	350	4	]	]	PUNCT
inlawrev-28371	350	5	tax	tax	NOUN
inlawrev-28371	350	6	law	law	NOUN
inlawrev-28371	350	7	993	993	NUM
inlawrev-28371	350	8	indiana	indiana	PROPN
inlawrev-28371	350	9	’s	’s	PART
inlawrev-28371	350	10	cost	cost	NOUN
inlawrev-28371	350	11	schedules	schedule	NOUN
inlawrev-28371	350	12	to	to	ADP
inlawrev-28371	350	13	her	her	PRON
inlawrev-28371	350	14	property	property	NOUN
inlawrev-28371	350	15	improvements	improvement	NOUN
inlawrev-28371	350	16	to	to	PART
inlawrev-28371	350	17	arrive	arrive	VERB
inlawrev-28371	350	18	at	at	ADP
inlawrev-28371	350	19	the	the	DET
inlawrev-28371	350	20	correct	correct	ADJ
inlawrev-28371	350	21	value	value	NOUN
inlawrev-28371	350	22	of	of	ADP
inlawrev-28371	350	23	her	her	PRON
inlawrev-28371	350	24	property	property	NOUN
inlawrev-28371	350	25	—	—	PUNCT
inlawrev-28371	350	26	a	a	DET
inlawrev-28371	350	27	value	value	NOUN
inlawrev-28371	350	28	lower	low	ADJ
inlawrev-28371	350	29	than	than	ADP
inlawrev-28371	350	30	the	the	DET
inlawrev-28371	350	31	one	one	NOUN
inlawrev-28371	350	32	ascribed	ascribe	VERB
inlawrev-28371	350	33	to	to	ADP
inlawrev-28371	350	34	it	it	PRON
inlawrev-28371	350	35	by	by	ADP
inlawrev-28371	350	36	the	the	DET
inlawrev-28371	350	37	assessor.166	assessor.166	PROPN
inlawrev-28371	350	38	abraytis	abraytis	PROPN
inlawrev-28371	350	39	also	also	ADV
inlawrev-28371	350	40	argued	argue	VERB
inlawrev-28371	350	41	that	that	SCONJ
inlawrev-28371	350	42	the	the	DET
inlawrev-28371	350	43	appraisal	appraisal	NOUN
inlawrev-28371	350	44	report	report	NOUN
inlawrev-28371	350	45	should	should	AUX
inlawrev-28371	350	46	be	be	AUX
inlawrev-28371	350	47	given	give	VERB
inlawrev-28371	350	48	no	no	DET
inlawrev-28371	350	49	probative	probative	ADJ
inlawrev-28371	350	50	value	value	NOUN
inlawrev-28371	350	51	because	because	SCONJ
inlawrev-28371	350	52	:	:	PUNCT
inlawrev-28371	350	53	a.	a.	NOUN
inlawrev-28371	350	54	the	the	DET
inlawrev-28371	350	55	appraiser	appraiser	NOUN
inlawrev-28371	350	56	failed	fail	VERB
inlawrev-28371	350	57	to	to	PART
inlawrev-28371	350	58	use	use	VERB
inlawrev-28371	350	59	other	other	ADJ
inlawrev-28371	350	60	,	,	PUNCT
inlawrev-28371	350	61	more	more	ADV
inlawrev-28371	350	62	comparable	comparable	ADJ
inlawrev-28371	350	63	properties	property	NOUN
inlawrev-28371	350	64	;	;	PUNCT
inlawrev-28371	351	1	b.	b.	PROPN
inlawrev-28371	351	2	the	the	DET
inlawrev-28371	351	3	appraiser	appraiser	NOUN
inlawrev-28371	351	4	incorrectly	incorrectly	ADV
inlawrev-28371	351	5	reported	report	VERB
inlawrev-28371	351	6	two	two	NUM
inlawrev-28371	351	7	of	of	ADP
inlawrev-28371	351	8	the	the	DET
inlawrev-28371	351	9	comparable	comparable	ADJ
inlawrev-28371	351	10	sales	sale	NOUN
inlawrev-28371	351	11	prices	price	NOUN
inlawrev-28371	351	12	he	he	PRON
inlawrev-28371	351	13	used	use	VERB
inlawrev-28371	351	14	;	;	PUNCT
inlawrev-28371	351	15	c.	c.	NOUN
inlawrev-28371	351	16	because	because	SCONJ
inlawrev-28371	351	17	offering	offer	VERB
inlawrev-28371	351	18	estimates	estimate	NOUN
inlawrev-28371	351	19	of	of	ADP
inlawrev-28371	351	20	land	land	NOUN
inlawrev-28371	351	21	values	value	NOUN
inlawrev-28371	351	22	was	be	AUX
inlawrev-28371	351	23	not	not	PART
inlawrev-28371	351	24	within	within	ADP
inlawrev-28371	351	25	the	the	DET
inlawrev-28371	351	26	scope	scope	NOUN
inlawrev-28371	351	27	of	of	ADP
inlawrev-28371	351	28	the	the	DET
inlawrev-28371	351	29	appraiser	appraiser	NOUN
inlawrev-28371	351	30	’s	’s	PART
inlawrev-28371	351	31	appraisal	appraisal	NOUN
inlawrev-28371	351	32	duties	duty	NOUN
inlawrev-28371	351	33	,	,	PUNCT
inlawrev-28371	351	34	his	his	PRON
inlawrev-28371	351	35	doing	do	VERB
inlawrev-28371	351	36	so	so	ADV
inlawrev-28371	351	37	was	be	AUX
inlawrev-28371	351	38	unethical	unethical	ADJ
inlawrev-28371	351	39	;	;	PUNCT
inlawrev-28371	351	40	and	and	CCONJ
inlawrev-28371	351	41	d.	d.	NOUN
inlawrev-28371	351	42	regarding	regard	VERB
inlawrev-28371	351	43	the	the	DET
inlawrev-28371	351	44	property	property	NOUN
inlawrev-28371	351	45	at	at	ADP
inlawrev-28371	351	46	issue	issue	NOUN
inlawrev-28371	351	47	,	,	PUNCT
inlawrev-28371	351	48	the	the	DET
inlawrev-28371	351	49	appraiser	appraiser	NOUN
inlawrev-28371	351	50	incorrectly	incorrectly	ADV
inlawrev-28371	351	51	i.	i.	PROPN
inlawrev-28371	351	52	reported	report	VERB
inlawrev-28371	351	53	the	the	DET
inlawrev-28371	351	54	basement	basement	NOUN
inlawrev-28371	351	55	’s	’s	PART
inlawrev-28371	351	56	square	square	ADJ
inlawrev-28371	351	57	footage	footage	NOUN
inlawrev-28371	351	58	;	;	PUNCT
inlawrev-28371	351	59	ii	ii	PROPN
inlawrev-28371	351	60	.	.	PROPN
inlawrev-28371	351	61	indicated	indicate	VERB
inlawrev-28371	351	62	that	that	SCONJ
inlawrev-28371	351	63	the	the	DET
inlawrev-28371	351	64	fireplace	fireplace	NOUN
inlawrev-28371	351	65	had	have	VERB
inlawrev-28371	351	66	a	a	DET
inlawrev-28371	351	67	“	"	PUNCT
inlawrev-28371	351	68	stack	stack	NOUN
inlawrev-28371	351	69	”	"	PUNCT
inlawrev-28371	351	70	(	(	PUNCT
inlawrev-28371	351	71	i.e.	i.e.	X
inlawrev-28371	351	72	,	,	PUNCT
inlawrev-28371	351	73	the	the	DET
inlawrev-28371	351	74	portion	portion	NOUN
inlawrev-28371	351	75	of	of	ADP
inlawrev-28371	351	76	the	the	DET
inlawrev-28371	351	77	chimney	chimney	NOUN
inlawrev-28371	351	78	that	that	PRON
inlawrev-28371	351	79	emerges	emerge	VERB
inlawrev-28371	351	80	from	from	ADP
inlawrev-28371	351	81	the	the	DET
inlawrev-28371	351	82	structure	structure	NOUN
inlawrev-28371	351	83	’s	’s	PART
inlawrev-28371	351	84	roof	roof	NOUN
inlawrev-28371	351	85	)	)	PUNCT
inlawrev-28371	351	86	;	;	PUNCT
inlawrev-28371	351	87	iii	iii	X
inlawrev-28371	351	88	.	.	PROPN
inlawrev-28371	351	89	listed	list	VERB
inlawrev-28371	351	90	the	the	DET
inlawrev-28371	351	91	garage	garage	NOUN
inlawrev-28371	351	92	as	as	SCONJ
inlawrev-28371	351	93	attached	attach	VERB
inlawrev-28371	351	94	;	;	PUNCT
inlawrev-28371	351	95	iv	iv	X
inlawrev-28371	351	96	.	.	PROPN
inlawrev-28371	351	97	indicated	indicate	VERB
inlawrev-28371	351	98	that	that	SCONJ
inlawrev-28371	351	99	the	the	DET
inlawrev-28371	351	100	home	home	NOUN
inlawrev-28371	351	101	on	on	ADP
inlawrev-28371	351	102	the	the	DET
inlawrev-28371	351	103	property	property	NOUN
inlawrev-28371	351	104	had	have	VERB
inlawrev-28371	351	105	a	a	DET
inlawrev-28371	351	106	partial	partial	ADJ
inlawrev-28371	351	107	crawl	crawl	NOUN
inlawrev-28371	351	108	space	space	NOUN
inlawrev-28371	351	109	;	;	PUNCT
inlawrev-28371	351	110	v.	v.	CCONJ
inlawrev-28371	351	111	incorrectly	incorrectly	ADV
inlawrev-28371	351	112	computed	compute	VERB
inlawrev-28371	351	113	the	the	DET
inlawrev-28371	351	114	effective	effective	ADJ
inlawrev-28371	351	115	age	age	NOUN
inlawrev-28371	351	116	of	of	ADP
inlawrev-28371	351	117	the	the	DET
inlawrev-28371	351	118	home	home	NOUN
inlawrev-28371	351	119	on	on	ADP
inlawrev-28371	351	120	the	the	DET
inlawrev-28371	351	121	property	property	NOUN
inlawrev-28371	351	122	;	;	PUNCT
inlawrev-28371	351	123	and	and	CCONJ
inlawrev-28371	351	124	vi	vi	X
inlawrev-28371	351	125	.	.	PROPN
inlawrev-28371	351	126	reported	report	VERB
inlawrev-28371	351	127	that	that	SCONJ
inlawrev-28371	351	128	the	the	DET
inlawrev-28371	351	129	home	home	NOUN
inlawrev-28371	351	130	had	have	VERB
inlawrev-28371	351	131	three	three	NUM
inlawrev-28371	351	132	bedrooms	bedroom	NOUN
inlawrev-28371	351	133	rather	rather	ADV
inlawrev-28371	351	134	than	than	ADP
inlawrev-28371	351	135	two	two	NUM
inlawrev-28371	351	136	.	.	PUNCT
inlawrev-28371	351	137	167	167	NUM
inlawrev-28371	351	138	on	on	ADP
inlawrev-28371	351	139	october	october	PROPN
inlawrev-28371	351	140	20	20	NUM
inlawrev-28371	351	141	,	,	PUNCT
inlawrev-28371	351	142	2021	2021	NUM
inlawrev-28371	351	143	,	,	PUNCT
inlawrev-28371	351	144	the	the	DET
inlawrev-28371	351	145	ibtr	ibtr	VERB
inlawrev-28371	351	146	ruled	rule	VERB
inlawrev-28371	351	147	in	in	ADP
inlawrev-28371	351	148	the	the	DET
inlawrev-28371	351	149	assessor	assessor	NOUN
inlawrev-28371	351	150	’s	’s	PART
inlawrev-28371	351	151	favor	favor	NOUN
inlawrev-28371	351	152	,	,	PUNCT
inlawrev-28371	351	153	holding	hold	VERB
inlawrev-28371	351	154	that	that	SCONJ
inlawrev-28371	351	155	it	it	PRON
inlawrev-28371	351	156	satisfied	satisfy	VERB
inlawrev-28371	351	157	its	its	PRON
inlawrev-28371	351	158	initial	initial	ADJ
inlawrev-28371	351	159	burden	burden	NOUN
inlawrev-28371	351	160	and	and	CCONJ
inlawrev-28371	351	161	established	establish	VERB
inlawrev-28371	351	162	a	a	DET
inlawrev-28371	351	163	prima	prima	NOUN
inlawrev-28371	351	164	facie	facie	NOUN
inlawrev-28371	351	165	case	case	NOUN
inlawrev-28371	351	166	supporting	support	VERB
inlawrev-28371	351	167	its	its	PRON
inlawrev-28371	351	168	assessment.168	assessment.168	NOUN
inlawrev-28371	351	169	though	though	SCONJ
inlawrev-28371	351	170	abraytis	abraytis	PROPN
inlawrev-28371	351	171	,	,	PUNCT
inlawrev-28371	351	172	the	the	DET
inlawrev-28371	351	173	ibtr	ibtr	VERB
inlawrev-28371	351	174	said	say	VERB
inlawrev-28371	351	175	,	,	PUNCT
inlawrev-28371	351	176	identified	identify	VERB
inlawrev-28371	351	177	some	some	DET
inlawrev-28371	351	178	problems	problem	NOUN
inlawrev-28371	351	179	undermining	undermine	VERB
inlawrev-28371	351	180	the	the	DET
inlawrev-28371	351	181	appraisal	appraisal	NOUN
inlawrev-28371	351	182	report	report	NOUN
inlawrev-28371	351	183	’s	’s	PART
inlawrev-28371	351	184	reliability	reliability	NOUN
inlawrev-28371	351	185	,	,	PUNCT
inlawrev-28371	351	186	the	the	DET
inlawrev-28371	351	187	report	report	NOUN
inlawrev-28371	351	188	retained	retain	VERB
inlawrev-28371	351	189	enough	enough	ADJ
inlawrev-28371	351	190	probative	probative	ADJ
inlawrev-28371	351	191	value	value	NOUN
inlawrev-28371	351	192	to	to	PART
inlawrev-28371	351	193	support	support	VERB
inlawrev-28371	351	194	the	the	DET
inlawrev-28371	351	195	assessor	assessor	NOUN
inlawrev-28371	351	196	’s	’s	PART
inlawrev-28371	351	197	assessment	assessment	NOUN
inlawrev-28371	351	198	.	.	PUNCT
inlawrev-28371	352	1	169	169	NUM
inlawrev-28371	352	2	when	when	SCONJ
inlawrev-28371	352	3	the	the	DET
inlawrev-28371	352	4	burden	burden	NOUN
inlawrev-28371	352	5	shifted	shift	VERB
inlawrev-28371	352	6	to	to	ADP
inlawrev-28371	352	7	abraytis	abraytis	PROPN
inlawrev-28371	352	8	after	after	SCONJ
inlawrev-28371	352	9	the	the	DET
inlawrev-28371	352	10	assessor	assessor	NOUN
inlawrev-28371	352	11	established	establish	VERB
inlawrev-28371	352	12	a	a	DET
inlawrev-28371	352	13	prima	prima	NOUN
inlawrev-28371	352	14	facie	facie	NOUN
inlawrev-28371	352	15	case	case	NOUN
inlawrev-28371	352	16	,	,	PUNCT
inlawrev-28371	352	17	the	the	DET
inlawrev-28371	352	18	ibtr	ibtr	VERB
inlawrev-28371	352	19	held	hold	VERB
inlawrev-28371	352	20	that	that	SCONJ
inlawrev-28371	352	21	the	the	DET
inlawrev-28371	352	22	taxpayer	taxpayer	NOUN
inlawrev-28371	352	23	failed	fail	VERB
inlawrev-28371	352	24	to	to	PART
inlawrev-28371	352	25	meet	meet	VERB
inlawrev-28371	352	26	it.170	it.170	PUNCT
inlawrev-28371	352	27	the	the	DET
inlawrev-28371	352	28	taxpayer	taxpayer	NOUN
inlawrev-28371	352	29	failed	fail	VERB
inlawrev-28371	352	30	because	because	SCONJ
inlawrev-28371	352	31	she	she	PRON
inlawrev-28371	352	32	merely	merely	ADV
inlawrev-28371	352	33	attacked	attack	VERB
inlawrev-28371	352	34	the	the	DET
inlawrev-28371	352	35	appraiser	appraiser	NOUN
inlawrev-28371	352	36	’s	’s	PART
inlawrev-28371	352	37	methodology	methodology	NOUN
inlawrev-28371	352	38	and	and	CCONJ
inlawrev-28371	352	39	,	,	PUNCT
inlawrev-28371	352	40	using	use	VERB
inlawrev-28371	352	41	the	the	DET
inlawrev-28371	352	42	property	property	NOUN
inlawrev-28371	352	43	record	record	NOUN
inlawrev-28371	352	44	card	card	NOUN
inlawrev-28371	352	45	,	,	PUNCT
inlawrev-28371	352	46	attempted	attempt	VERB
inlawrev-28371	352	47	to	to	PART
inlawrev-28371	352	48	apply	apply	VERB
inlawrev-28371	352	49	the	the	DET
inlawrev-28371	352	50	department	department	NOUN
inlawrev-28371	352	51	of	of	ADP
inlawrev-28371	352	52	local	local	ADJ
inlawrev-28371	352	53	government	government	NOUN
inlawrev-28371	352	54	finance	finance	NOUN
inlawrev-28371	352	55	’s	’s	PART
inlawrev-28371	352	56	assessment	assessment	NOUN
inlawrev-28371	352	57	guidelines	guideline	NOUN
inlawrev-28371	352	58	in	in	ADP
inlawrev-28371	352	59	a	a	DET
inlawrev-28371	352	60	manner	manner	NOUN
inlawrev-28371	352	61	that	that	PRON
inlawrev-28371	352	62	favored	favor	VERB
inlawrev-28371	352	63	her	her	PRON
inlawrev-28371	352	64	position	position	NOUN
inlawrev-28371	352	65	and	and	CCONJ
inlawrev-28371	352	66	negated	negate	VERB
inlawrev-28371	352	67	the	the	DET
inlawrev-28371	352	68	assessor’s.171	assessor’s.171	NOUN
inlawrev-28371	352	69	the	the	DET
inlawrev-28371	352	70	ibtr	ibtr	VERB
inlawrev-28371	352	71	said	say	VERB
inlawrev-28371	352	72	such	such	DET
inlawrev-28371	352	73	an	an	DET
inlawrev-28371	352	74	evidentiary	evidentiary	ADJ
inlawrev-28371	352	75	presentation	presentation	NOUN
inlawrev-28371	352	76	is	be	AUX
inlawrev-28371	352	77	inadequate.172	inadequate.172	NUM
inlawrev-28371	352	78	an	an	DET
inlawrev-28371	352	79	adequate	adequate	ADJ
inlawrev-28371	352	80	one	one	NOUN
inlawrev-28371	352	81	required	require	VERB
inlawrev-28371	352	82	a	a	DET
inlawrev-28371	352	83	taxpayer	taxpayer	NOUN
inlawrev-28371	352	84	to	to	PART
inlawrev-28371	352	85	use	use	VERB
inlawrev-28371	352	86	market	market	NOUN
inlawrev-28371	352	87	-	-	PUNCT
inlawrev-28371	352	88	based	base	VERB
inlawrev-28371	352	89	evidence	evidence	NOUN
inlawrev-28371	352	90	to	to	PART
inlawrev-28371	352	91	demonstrate	demonstrate	VERB
inlawrev-28371	352	92	that	that	SCONJ
inlawrev-28371	352	93	their	their	PRON
inlawrev-28371	352	94	proposed	propose	VERB
inlawrev-28371	352	95	value	value	NOUN
inlawrev-28371	352	96	accurately	accurately	ADV
inlawrev-28371	352	97	reflected	reflect	VERB
inlawrev-28371	352	98	the	the	DET
inlawrev-28371	352	99	property	property	NOUN
inlawrev-28371	352	100	’s	’s	PART
inlawrev-28371	352	101	true	true	ADJ
inlawrev-28371	352	102	market	market	NOUN
inlawrev-28371	352	103	value	value	NOUN
inlawrev-28371	352	104	-	-	PUNCT
inlawrev-28371	352	105	in	in	ADP
inlawrev-28371	352	106	-	-	PUNCT
inlawrev-28371	352	107	use.173	use.173	NOUN
inlawrev-28371	352	108	the	the	DET
inlawrev-28371	352	109	ibtr	ibtr	VERB
inlawrev-28371	352	110	held	hold	VERB
inlawrev-28371	352	111	that	that	SCONJ
inlawrev-28371	352	112	abraytis	abraytis	PROPN
inlawrev-28371	352	113	failed	fail	VERB
inlawrev-28371	352	114	to	to	PART
inlawrev-28371	352	115	rebut	rebut	VERB
inlawrev-28371	352	116	the	the	DET
inlawrev-28371	352	117	assessor	assessor	NOUN
inlawrev-28371	352	118	’s	’s	PART
inlawrev-28371	352	119	prima	prima	PROPN
inlawrev-28371	352	120	facie	facie	PROPN
inlawrev-28371	352	121	case	case	NOUN
inlawrev-28371	352	122	because	because	SCONJ
inlawrev-28371	352	123	she	she	PRON
inlawrev-28371	352	124	failed	fail	VERB
inlawrev-28371	352	125	to	to	PART
inlawrev-28371	352	126	present	present	VERB
inlawrev-28371	352	127	any	any	DET
inlawrev-28371	352	128	probative	probative	ADJ
inlawrev-28371	352	129	market	market	NOUN
inlawrev-28371	352	130	-	-	PUNCT
inlawrev-28371	352	131	based	base	VERB
inlawrev-28371	352	132	evidence	evidence	NOUN
inlawrev-28371	352	133	to	to	PART
inlawrev-28371	352	134	support	support	VERB
inlawrev-28371	352	135	her	she	PRON
inlawrev-28371	352	136	requested	request	VERB
inlawrev-28371	352	137	value.174	value.174	ADV
inlawrev-28371	352	138	the	the	DET
inlawrev-28371	352	139	ibtr	ibtr	ADJ
inlawrev-28371	352	140	did	do	VERB
inlawrev-28371	352	141	,	,	PUNCT
inlawrev-28371	352	142	though	though	ADV
inlawrev-28371	352	143	,	,	PUNCT
inlawrev-28371	352	144	reject	reject	VERB
inlawrev-28371	352	145	the	the	DET
inlawrev-28371	352	146	assessor	assessor	NOUN
inlawrev-28371	352	147	’s	’s	PART
inlawrev-28371	352	148	request	request	NOUN
inlawrev-28371	352	149	to	to	PART
inlawrev-28371	352	150	raise	raise	VERB
inlawrev-28371	352	151	the	the	DET
inlawrev-28371	352	152	property	property	NOUN
inlawrev-28371	352	153	’s	’s	PART
inlawrev-28371	352	154	—	—	PUNCT
inlawrev-28371	352	155	—	—	PUNCT
inlawrev-28371	352	156	—	—	PUNCT
inlawrev-28371	352	157	—	—	PUNCT
inlawrev-28371	352	158	—	—	PUNCT
inlawrev-28371	352	159	—	—	PUNCT
inlawrev-28371	352	160	—	—	PUNCT
inlawrev-28371	352	161	—	—	PUNCT
inlawrev-28371	352	162	—	—	PUNCT
inlawrev-28371	352	163	—	—	PUNCT
inlawrev-28371	352	164	—	—	PUNCT
inlawrev-28371	352	165	—	—	PUNCT
inlawrev-28371	352	166	—	—	PUNCT
inlawrev-28371	352	167	—	—	PUNCT
inlawrev-28371	352	168	—	—	PUNCT
inlawrev-28371	352	169	—	—	PUNCT
inlawrev-28371	352	170	—	—	PUNCT
inlawrev-28371	352	171	—	—	PUNCT
inlawrev-28371	352	172	—	—	PUNCT
inlawrev-28371	352	173	—	—	PUNCT
inlawrev-28371	352	174	—	—	PUNCT
inlawrev-28371	352	175	—	—	PUNCT
inlawrev-28371	352	176	—	—	PUNCT
inlawrev-28371	352	177	—	—	PUNCT
inlawrev-28371	352	178	—	—	PUNCT
inlawrev-28371	352	179	—	—	PUNCT
inlawrev-28371	352	180	—	—	PUNCT
inlawrev-28371	352	181	—	—	PUNCT
inlawrev-28371	352	182	—	—	PUNCT
inlawrev-28371	352	183	166	166	NUM
inlawrev-28371	352	184	.	.	PUNCT
inlawrev-28371	353	1	i	i	PRON
inlawrev-28371	353	2	d.	d.	PROPN
inlawrev-28371	353	3	167	167	NUM
inlawrev-28371	353	4	.	.	PUNCT
inlawrev-28371	354	1	i	i	PRON
inlawrev-28371	354	2	d.	d.	PROPN
inlawrev-28371	354	3	168	168	NUM
inlawrev-28371	354	4	.	.	PUNCT
inlawrev-28371	355	1	i	i	PRON
inlawrev-28371	355	2	d.	d.	PROPN
inlawrev-28371	355	3	at	at	ADP
inlawrev-28371	355	4	79	79	NUM
inlawrev-28371	355	5	.	.	PUNCT
inlawrev-28371	355	6	169	169	NUM
inlawrev-28371	355	7	.	.	PUNCT
inlawrev-28371	356	1	i	i	PRON
inlawrev-28371	356	2	d.	d.	PROPN
inlawrev-28371	356	3	170	170	NUM
inlawrev-28371	356	4	.	.	PUNCT
inlawrev-28371	357	1	i	i	PRON
inlawrev-28371	357	2	d.	d.	PROPN
inlawrev-28371	357	3	171	171	NUM
inlawrev-28371	357	4	.	.	PUNCT
inlawrev-28371	358	1	i	i	PRON
inlawrev-28371	358	2	d.	d.	PROPN
inlawrev-28371	358	3	172	172	NUM
inlawrev-28371	358	4	.	.	PUNCT
inlawrev-28371	359	1	i	i	PRON
inlawrev-28371	359	2	d.	d.	PROPN
inlawrev-28371	359	3	173	173	NUM
inlawrev-28371	359	4	.	.	PUNCT
inlawrev-28371	360	1	i	i	PRON
inlawrev-28371	360	2	d.	d.	PROPN
inlawrev-28371	360	3	174	174	NUM
inlawrev-28371	360	4	.	.	PUNCT
inlawrev-28371	361	1	i	i	PRON
inlawrev-28371	361	2	d.	d.	PROPN
inlawrev-28371	361	3	indiana	indiana	PROPN
inlawrev-28371	361	4	law	law	PROPN
inlawrev-28371	361	5	review	review	NOUN
inlawrev-28371	362	1	[	[	X
inlawrev-28371	362	2	vol	vol	NOUN
inlawrev-28371	362	3	.	.	PUNCT
inlawrev-28371	363	1	57:979	57:979	NUM
inlawrev-28371	363	2	994	994	NUM
inlawrev-28371	363	3	value	value	NOUN
inlawrev-28371	363	4	to	to	ADP
inlawrev-28371	363	5	the	the	DET
inlawrev-28371	363	6	higher	high	ADJ
inlawrev-28371	363	7	value	value	NOUN
inlawrev-28371	363	8	specified	specify	VERB
inlawrev-28371	363	9	in	in	ADP
inlawrev-28371	363	10	the	the	DET
inlawrev-28371	363	11	appraiser	appraiser	NOUN
inlawrev-28371	363	12	’s	’s	PART
inlawrev-28371	363	13	report	report	NOUN
inlawrev-28371	363	14	.	.	PUNCT
inlawrev-28371	364	1	175	175	NUM
inlawrev-28371	365	1	it	it	PRON
inlawrev-28371	365	2	said	say	VERB
inlawrev-28371	365	3	the	the	DET
inlawrev-28371	365	4	report	report	NOUN
inlawrev-28371	365	5	’s	’s	PART
inlawrev-28371	365	6	problems	problem	NOUN
inlawrev-28371	365	7	,	,	PUNCT
inlawrev-28371	365	8	which	which	PRON
inlawrev-28371	365	9	were	be	AUX
inlawrev-28371	365	10	identified	identify	VERB
inlawrev-28371	365	11	by	by	ADP
inlawrev-28371	365	12	abraytis	abraytis	PROPN
inlawrev-28371	365	13	,	,	PUNCT
inlawrev-28371	365	14	established	establish	VERB
inlawrev-28371	365	15	that	that	SCONJ
inlawrev-28371	365	16	it	it	PRON
inlawrev-28371	365	17	possessed	possess	VERB
inlawrev-28371	365	18	insufficient	insufficient	ADJ
inlawrev-28371	365	19	probative	probative	ADJ
inlawrev-28371	365	20	value	value	NOUN
inlawrev-28371	365	21	to	to	PART
inlawrev-28371	365	22	justify	justify	VERB
inlawrev-28371	365	23	increasing	increase	VERB
inlawrev-28371	365	24	the	the	DET
inlawrev-28371	365	25	assessment	assessment	NOUN
inlawrev-28371	365	26	beyond	beyond	ADP
inlawrev-28371	365	27	the	the	DET
inlawrev-28371	365	28	amount	amount	NOUN
inlawrev-28371	365	29	originally	originally	ADV
inlawrev-28371	365	30	calculated	calculate	VERB
inlawrev-28371	365	31	by	by	ADP
inlawrev-28371	365	32	the	the	DET
inlawrev-28371	365	33	assessor.176	assessor.176	PROPN
inlawrev-28371	365	34	on	on	ADP
inlawrev-28371	365	35	december	december	PROPN
inlawrev-28371	365	36	20	20	NUM
inlawrev-28371	365	37	,	,	PUNCT
inlawrev-28371	365	38	2021	2021	NUM
inlawrev-28371	365	39	,	,	PUNCT
inlawrev-28371	365	40	abraytis	abraytis	PROPN
inlawrev-28371	365	41	challenged	challenge	VERB
inlawrev-28371	365	42	the	the	DET
inlawrev-28371	365	43	ibtr	ibtr	NOUN
inlawrev-28371	365	44	’s	’s	PART
inlawrev-28371	365	45	decision	decision	NOUN
inlawrev-28371	365	46	by	by	ADP
inlawrev-28371	365	47	initiating	initiate	VERB
inlawrev-28371	365	48	pro	pro	X
inlawrev-28371	365	49	se	se	ADV
inlawrev-28371	365	50	an	an	DET
inlawrev-28371	365	51	original	original	ADJ
inlawrev-28371	365	52	tax	tax	NOUN
inlawrev-28371	365	53	appeal	appeal	NOUN
inlawrev-28371	365	54	with	with	ADP
inlawrev-28371	365	55	the	the	DET
inlawrev-28371	365	56	tax	tax	NOUN
inlawrev-28371	365	57	court.177	court.177	NOUN
inlawrev-28371	365	58	the	the	DET
inlawrev-28371	365	59	tax	tax	NOUN
inlawrev-28371	365	60	court	court	NOUN
inlawrev-28371	365	61	rejected	reject	VERB
inlawrev-28371	365	62	abraytis	abraytis	PROPN
inlawrev-28371	365	63	’	'	PUNCT
inlawrev-28371	365	64	arguments	argument	NOUN
inlawrev-28371	365	65	,	,	PUNCT
inlawrev-28371	365	66	stating	state	VERB
inlawrev-28371	365	67	that	that	SCONJ
inlawrev-28371	365	68	,	,	PUNCT
inlawrev-28371	365	69	just	just	ADV
inlawrev-28371	365	70	as	as	SCONJ
inlawrev-28371	365	71	she	she	PRON
inlawrev-28371	365	72	had	have	AUX
inlawrev-28371	365	73	failed	fail	VERB
inlawrev-28371	365	74	to	to	PART
inlawrev-28371	365	75	present	present	VERB
inlawrev-28371	365	76	cogent	cogent	NOUN
inlawrev-28371	365	77	reasoning	reasoning	NOUN
inlawrev-28371	365	78	and	and	CCONJ
inlawrev-28371	365	79	legal	legal	ADJ
inlawrev-28371	365	80	authority	authority	NOUN
inlawrev-28371	365	81	to	to	ADP
inlawrev-28371	365	82	the	the	DET
inlawrev-28371	365	83	ibtr	ibtr	NOUN
inlawrev-28371	365	84	to	to	PART
inlawrev-28371	365	85	support	support	VERB
inlawrev-28371	365	86	her	her	PRON
inlawrev-28371	365	87	argument	argument	NOUN
inlawrev-28371	365	88	for	for	ADP
inlawrev-28371	365	89	a	a	DET
inlawrev-28371	365	90	lower	low	ADJ
inlawrev-28371	365	91	property	property	NOUN
inlawrev-28371	365	92	value	value	NOUN
inlawrev-28371	365	93	and	and	CCONJ
inlawrev-28371	365	94	corresponding	correspond	VERB
inlawrev-28371	365	95	lower	low	ADJ
inlawrev-28371	365	96	tax	tax	NOUN
inlawrev-28371	365	97	assessment	assessment	NOUN
inlawrev-28371	365	98	,	,	PUNCT
inlawrev-28371	365	99	she	she	PRON
inlawrev-28371	365	100	failed	fail	VERB
inlawrev-28371	365	101	to	to	PART
inlawrev-28371	365	102	do	do	VERB
inlawrev-28371	365	103	so	so	ADV
inlawrev-28371	365	104	before	before	SCONJ
inlawrev-28371	365	105	the	the	DET
inlawrev-28371	365	106	court.178	court.178	NOUN
inlawrev-28371	365	107	the	the	DET
inlawrev-28371	365	108	court	court	NOUN
inlawrev-28371	365	109	first	first	ADV
inlawrev-28371	365	110	provided	provide	VERB
inlawrev-28371	365	111	examples	example	NOUN
inlawrev-28371	365	112	of	of	ADP
inlawrev-28371	365	113	abraytis	abraytis	NOUN
inlawrev-28371	365	114	’	'	PUNCT
inlawrev-28371	365	115	arguments	argument	NOUN
inlawrev-28371	365	116	from	from	ADP
inlawrev-28371	365	117	her	her	PRON
inlawrev-28371	365	118	brief	brief	NOUN
inlawrev-28371	365	119	that	that	SCONJ
inlawrev-28371	365	120	the	the	DET
inlawrev-28371	365	121	tax	tax	NOUN
inlawrev-28371	365	122	court	court	NOUN
inlawrev-28371	365	123	believed	believe	VERB
inlawrev-28371	365	124	lacked	lack	VERB
inlawrev-28371	365	125	any	any	DET
inlawrev-28371	365	126	coherent	coherent	ADJ
inlawrev-28371	365	127	reasoning.179	reasoning.179	NOUN
inlawrev-28371	365	128	it	it	PRON
inlawrev-28371	365	129	next	next	ADV
inlawrev-28371	365	130	noted	note	VERB
inlawrev-28371	365	131	that	that	SCONJ
inlawrev-28371	365	132	,	,	PUNCT
inlawrev-28371	365	133	though	though	SCONJ
inlawrev-28371	365	134	abraytis	abraytis	PROPN
inlawrev-28371	365	135	cited	cite	VERB
inlawrev-28371	365	136	numerous	numerous	ADJ
inlawrev-28371	365	137	statutes	statute	NOUN
inlawrev-28371	365	138	in	in	ADP
inlawrev-28371	365	139	her	her	PRON
inlawrev-28371	365	140	brief	brief	NOUN
inlawrev-28371	365	141	in	in	ADP
inlawrev-28371	365	142	support	support	NOUN
inlawrev-28371	365	143	of	of	ADP
inlawrev-28371	365	144	her	her	PRON
inlawrev-28371	365	145	arguments	argument	NOUN
inlawrev-28371	365	146	,	,	PUNCT
inlawrev-28371	365	147	she	she	PRON
inlawrev-28371	365	148	failed	fail	VERB
inlawrev-28371	365	149	to	to	PART
inlawrev-28371	365	150	analyze	analyze	VERB
inlawrev-28371	365	151	any	any	PRON
inlawrev-28371	365	152	of	of	ADP
inlawrev-28371	365	153	them	they	PRON
inlawrev-28371	365	154	in	in	ADP
inlawrev-28371	365	155	conjunction	conjunction	NOUN
inlawrev-28371	365	156	with	with	ADP
inlawrev-28371	365	157	the	the	DET
inlawrev-28371	365	158	relevant	relevant	ADJ
inlawrev-28371	365	159	facts	fact	NOUN
inlawrev-28371	365	160	or	or	CCONJ
inlawrev-28371	365	161	explain	explain	VERB
inlawrev-28371	365	162	how	how	SCONJ
inlawrev-28371	365	163	the	the	DET
inlawrev-28371	365	164	statutes	statute	NOUN
inlawrev-28371	365	165	applied	apply	VERB
inlawrev-28371	365	166	to	to	ADP
inlawrev-28371	365	167	her	her	PRON
inlawrev-28371	365	168	case	case	NOUN
inlawrev-28371	365	169	.	.	PUNCT
inlawrev-28371	366	1	180	180	NUM
inlawrev-28371	366	2	the	the	DET
inlawrev-28371	366	3	tax	tax	NOUN
inlawrev-28371	366	4	court	court	NOUN
inlawrev-28371	366	5	concluded	conclude	VERB
inlawrev-28371	366	6	that	that	SCONJ
inlawrev-28371	366	7	“	"	PUNCT
inlawrev-28371	366	8	[	[	X
inlawrev-28371	366	9	b]y	b]y	NOUN
inlawrev-28371	366	10	failing	fail	VERB
inlawrev-28371	366	11	to	to	PART
inlawrev-28371	366	12	provide	provide	VERB
inlawrev-28371	366	13	the	the	DET
inlawrev-28371	366	14	court	court	NOUN
inlawrev-28371	366	15	with	with	ADP
inlawrev-28371	366	16	cogent	cogent	NOUN
inlawrev-28371	366	17	reasoning	reasoning	NOUN
inlawrev-28371	366	18	supported	support	VERB
inlawrev-28371	366	19	by	by	ADP
inlawrev-28371	366	20	legal	legal	ADJ
inlawrev-28371	366	21	authority	authority	NOUN
inlawrev-28371	366	22	,	,	PUNCT
inlawrev-28371	366	23	abraytis	abraytis	PROPN
inlawrev-28371	366	24	ha[d	ha[d	NOUN
inlawrev-28371	366	25	]	]	PUNCT
inlawrev-28371	366	26	waived	waive	VERB
inlawrev-28371	366	27	this	this	DET
inlawrev-28371	366	28	court	court	NOUN
inlawrev-28371	366	29	’s	’s	PART
inlawrev-28371	366	30	review	review	NOUN
inlawrev-28371	366	31	of	of	ADP
inlawrev-28371	366	32	her	her	PRON
inlawrev-28371	366	33	claims	claim	NOUN
inlawrev-28371	366	34	.	.	PUNCT
inlawrev-28371	367	1	”181	”181	PROPN
inlawrev-28371	367	2	accordingly	accordingly	ADV
inlawrev-28371	367	3	,	,	PUNCT
inlawrev-28371	367	4	the	the	DET
inlawrev-28371	367	5	court	court	NOUN
inlawrev-28371	367	6	determined	determine	VERB
inlawrev-28371	367	7	that	that	SCONJ
inlawrev-28371	367	8	abraytis	abraytis	PROPN
inlawrev-28371	367	9	failed	fail	VERB
inlawrev-28371	367	10	to	to	PART
inlawrev-28371	367	11	satisfy	satisfy	VERB
inlawrev-28371	367	12	her	her	PRON
inlawrev-28371	367	13	burden	burden	NOUN
inlawrev-28371	367	14	to	to	PART
inlawrev-28371	367	15	prove	prove	VERB
inlawrev-28371	367	16	that	that	SCONJ
inlawrev-28371	367	17	the	the	DET
inlawrev-28371	367	18	ibtr	ibtr	NOUN
inlawrev-28371	367	19	’s	’s	PART
inlawrev-28371	367	20	decision	decision	NOUN
inlawrev-28371	367	21	was	be	AUX
inlawrev-28371	367	22	erroneous	erroneous	ADJ
inlawrev-28371	367	23	and	and	CCONJ
inlawrev-28371	367	24	,	,	PUNCT
inlawrev-28371	367	25	therefore	therefore	ADV
inlawrev-28371	367	26	,	,	PUNCT
inlawrev-28371	367	27	the	the	DET
inlawrev-28371	367	28	court	court	NOUN
inlawrev-28371	367	29	affirmed	affirm	VERB
inlawrev-28371	367	30	the	the	DET
inlawrev-28371	367	31	ibtr	ibtr	VERB
inlawrev-28371	367	32	’s	’s	PART
inlawrev-28371	367	33	decision	decision	NOUN
inlawrev-28371	367	34	favoring	favor	VERB
inlawrev-28371	367	35	the	the	DET
inlawrev-28371	367	36	assessor.182	assessor.182	NOUN
inlawrev-28371	367	37	b.	b.	PROPN
inlawrev-28371	367	38	sales	sale	NOUN
inlawrev-28371	367	39	tax	tax	NOUN
inlawrev-28371	367	40	1	1	X
inlawrev-28371	367	41	.	.	PUNCT
inlawrev-28371	367	42	covance	covance	NOUN
inlawrev-28371	367	43	central	central	ADJ
inlawrev-28371	367	44	laboratory	laboratory	NOUN
inlawrev-28371	367	45	services	service	NOUN
inlawrev-28371	367	46	lp	lp	PROPN
inlawrev-28371	367	47	v.	v.	PROPN
inlawrev-28371	367	48	indiana	indiana	PROPN
inlawrev-28371	367	49	department	department	PROPN
inlawrev-28371	367	50	of	of	ADP
inlawrev-28371	367	51	state	state	PROPN
inlawrev-28371	367	52	revenue.183	revenue.183	PROPN
inlawrev-28371	367	53	—	—	PUNCT
inlawrev-28371	367	54	the	the	DET
inlawrev-28371	367	55	issue	issue	NOUN
inlawrev-28371	367	56	before	before	SCONJ
inlawrev-28371	367	57	the	the	DET
inlawrev-28371	367	58	tax	tax	NOUN
inlawrev-28371	367	59	court	court	NOUN
inlawrev-28371	367	60	was	be	AUX
inlawrev-28371	367	61	whether	whether	SCONJ
inlawrev-28371	367	62	the	the	DET
inlawrev-28371	367	63	indiana	indiana	PROPN
inlawrev-28371	367	64	department	department	PROPN
inlawrev-28371	367	65	of	of	ADP
inlawrev-28371	367	66	state	state	PROPN
inlawrev-28371	367	67	revenue	revenue	NOUN
inlawrev-28371	367	68	(	(	PUNCT
inlawrev-28371	367	69	the	the	DET
inlawrev-28371	367	70	“	"	PUNCT
inlawrev-28371	367	71	department	department	NOUN
inlawrev-28371	367	72	”	"	PUNCT
inlawrev-28371	367	73	)	)	PUNCT
inlawrev-28371	367	74	properly	properly	ADV
inlawrev-28371	367	75	denied	deny	VERB
inlawrev-28371	367	76	a	a	DET
inlawrev-28371	367	77	taxpayer	taxpayer	NOUN
inlawrev-28371	367	78	’s	’s	PART
inlawrev-28371	367	79	request	request	NOUN
inlawrev-28371	367	80	for	for	ADP
inlawrev-28371	367	81	a	a	DET
inlawrev-28371	367	82	refund	refund	NOUN
inlawrev-28371	367	83	of	of	ADP
inlawrev-28371	367	84	sales	sale	NOUN
inlawrev-28371	367	85	tax	tax	NOUN
inlawrev-28371	367	86	paid	pay	VERB
inlawrev-28371	367	87	on	on	ADP
inlawrev-28371	367	88	utility	utility	NOUN
inlawrev-28371	367	89	purchases	purchase	NOUN
inlawrev-28371	367	90	.	.	PUNCT
inlawrev-28371	368	1	covance	covance	NOUN
inlawrev-28371	368	2	central	central	ADJ
inlawrev-28371	368	3	laboratory	laboratory	NOUN
inlawrev-28371	368	4	services	service	NOUN
inlawrev-28371	368	5	lp	lp	NOUN
inlawrev-28371	368	6	(	(	PUNCT
inlawrev-28371	368	7	“	"	PUNCT
inlawrev-28371	368	8	covance	covance	NOUN
inlawrev-28371	368	9	”	"	PUNCT
inlawrev-28371	368	10	)	)	PUNCT
inlawrev-28371	368	11	operated	operate	VERB
inlawrev-28371	368	12	multiple	multiple	ADJ
inlawrev-28371	368	13	pharmaceutical	pharmaceutical	ADJ
inlawrev-28371	368	14	research	research	NOUN
inlawrev-28371	368	15	and	and	CCONJ
inlawrev-28371	368	16	development	development	NOUN
inlawrev-28371	368	17	facilities	facility	NOUN
inlawrev-28371	368	18	in	in	ADP
inlawrev-28371	368	19	indiana.184	indiana.184	VERB
inlawrev-28371	368	20	in	in	ADP
inlawrev-28371	368	21	the	the	DET
inlawrev-28371	368	22	course	course	NOUN
inlawrev-28371	368	23	of	of	ADP
inlawrev-28371	368	24	its	its	PRON
inlawrev-28371	368	25	operations	operation	NOUN
inlawrev-28371	368	26	,	,	PUNCT
inlawrev-28371	368	27	it	it	PRON
inlawrev-28371	368	28	purchased	purchase	VERB
inlawrev-28371	368	29	and	and	CCONJ
inlawrev-28371	368	30	consumed	consume	VERB
inlawrev-28371	368	31	natural	natural	ADJ
inlawrev-28371	368	32	gas	gas	NOUN
inlawrev-28371	368	33	,	,	PUNCT
inlawrev-28371	368	34	water	water	NOUN
inlawrev-28371	368	35	,	,	PUNCT
inlawrev-28371	368	36	and	and	CCONJ
inlawrev-28371	368	37	electricity	electricity	NOUN
inlawrev-28371	368	38	(	(	PUNCT
inlawrev-28371	368	39	the	the	DET
inlawrev-28371	368	40	“	"	PUNCT
inlawrev-28371	368	41	utilities”).185	utilities”).185	PRON
inlawrev-28371	368	42	covance	covance	NOUN
inlawrev-28371	368	43	sought	seek	VERB
inlawrev-28371	368	44	refunds	refund	NOUN
inlawrev-28371	368	45	for	for	ADP
inlawrev-28371	368	46	sales	sale	NOUN
inlawrev-28371	368	47	taxes	taxis	NOUN
inlawrev-28371	368	48	paid	pay	VERB
inlawrev-28371	368	49	on	on	ADP
inlawrev-28371	368	50	the	the	DET
inlawrev-28371	368	51	utilities	utility	NOUN
inlawrev-28371	368	52	it	it	PRON
inlawrev-28371	368	53	purchased	purchase	VERB
inlawrev-28371	368	54	during	during	ADP
inlawrev-28371	368	55	the	the	DET
inlawrev-28371	368	56	tax	tax	NOUN
inlawrev-28371	368	57	years	year	NOUN
inlawrev-28371	368	58	at	at	ADP
inlawrev-28371	368	59	issue	issue	NOUN
inlawrev-28371	368	60	—	—	PUNCT
inlawrev-28371	368	61	that	that	ADV
inlawrev-28371	368	62	is	is	ADV
inlawrev-28371	368	63	,	,	PUNCT
inlawrev-28371	368	64	between	between	ADP
inlawrev-28371	368	65	january	january	PROPN
inlawrev-28371	368	66	1	1	NUM
inlawrev-28371	368	67	,	,	PUNCT
inlawrev-28371	368	68	2011	2011	NUM
inlawrev-28371	368	69	,	,	PUNCT
inlawrev-28371	368	70	and	and	CCONJ
inlawrev-28371	368	71	december	december	PROPN
inlawrev-28371	368	72	31	31	NUM
inlawrev-28371	368	73	,	,	PUNCT
inlawrev-28371	368	74	2018.186	2018.186	NUM
inlawrev-28371	368	75	covance	covance	NOUN
inlawrev-28371	368	76	asserted	assert	VERB
inlawrev-28371	368	77	that	that	SCONJ
inlawrev-28371	368	78	the	the	DET
inlawrev-28371	368	79	utilities	utility	NOUN
inlawrev-28371	368	80	were	be	AUX
inlawrev-28371	368	81	exempt	exempt	ADJ
inlawrev-28371	368	82	because	because	SCONJ
inlawrev-28371	368	83	—	—	PUNCT
inlawrev-28371	368	84	—	—	PUNCT
inlawrev-28371	368	85	—	—	PUNCT
inlawrev-28371	368	86	—	—	PUNCT
inlawrev-28371	368	87	—	—	PUNCT
inlawrev-28371	368	88	—	—	PUNCT
inlawrev-28371	368	89	—	—	PUNCT
inlawrev-28371	368	90	—	—	PUNCT
inlawrev-28371	368	91	—	—	PUNCT
inlawrev-28371	368	92	—	—	PUNCT
inlawrev-28371	368	93	—	—	PUNCT
inlawrev-28371	368	94	—	—	PUNCT
inlawrev-28371	368	95	—	—	PUNCT
inlawrev-28371	368	96	—	—	PUNCT
inlawrev-28371	368	97	—	—	PUNCT
inlawrev-28371	368	98	—	—	PUNCT
inlawrev-28371	368	99	—	—	PUNCT
inlawrev-28371	368	100	—	—	PUNCT
inlawrev-28371	368	101	—	—	PUNCT
inlawrev-28371	368	102	—	—	PUNCT
inlawrev-28371	368	103	—	—	PUNCT
inlawrev-28371	368	104	—	—	PUNCT
inlawrev-28371	368	105	—	—	PUNCT
inlawrev-28371	368	106	—	—	PUNCT
inlawrev-28371	368	107	—	—	PUNCT
inlawrev-28371	368	108	—	—	PUNCT
inlawrev-28371	368	109	—	—	PUNCT
inlawrev-28371	368	110	—	—	PUNCT
inlawrev-28371	368	111	—	—	PUNCT
inlawrev-28371	368	112	175	175	NUM
inlawrev-28371	368	113	.	.	PUNCT
inlawrev-28371	369	1	i	i	PRON
inlawrev-28371	369	2	d.	d.	PROPN
inlawrev-28371	369	3	at	at	ADP
inlawrev-28371	369	4	80	80	NUM
inlawrev-28371	369	5	.	.	PUNCT
inlawrev-28371	370	1	176	176	NUM
inlawrev-28371	370	2	.	.	PUNCT
inlawrev-28371	371	1	i	i	PRON
inlawrev-28371	371	2	d.	d.	PROPN
inlawrev-28371	371	3	177	177	NUM
inlawrev-28371	371	4	.	.	PUNCT
inlawrev-28371	372	1	i	i	PRON
inlawrev-28371	372	2	d.	d.	PROPN
inlawrev-28371	372	3	at	at	ADP
inlawrev-28371	372	4	77	77	NUM
inlawrev-28371	372	5	,	,	PUNCT
inlawrev-28371	372	6	80	80	NUM
inlawrev-28371	372	7	.	.	NOUN
inlawrev-28371	372	8	178	178	NUM
inlawrev-28371	372	9	.	.	PUNCT
inlawrev-28371	373	1	i	i	PRON
inlawrev-28371	373	2	d.	d.	PROPN
inlawrev-28371	373	3	at	at	ADP
inlawrev-28371	373	4	81	81	NUM
inlawrev-28371	373	5	.	.	PUNCT
inlawrev-28371	373	6	179	179	NUM
inlawrev-28371	373	7	.	.	PUNCT
inlawrev-28371	374	1	i	i	PRON
inlawrev-28371	374	2	d.	d.	PROPN
inlawrev-28371	374	3	180	180	NUM
inlawrev-28371	374	4	.	.	PUNCT
inlawrev-28371	375	1	i	i	PRON
inlawrev-28371	375	2	d.	d.	PROPN
inlawrev-28371	375	3	181	181	NUM
inlawrev-28371	375	4	.	.	PUNCT
inlawrev-28371	376	1	i	i	PRON
inlawrev-28371	376	2	d.	d.	PROPN
inlawrev-28371	376	3	182	182	NUM
inlawrev-28371	376	4	.	.	PUNCT
inlawrev-28371	377	1	i	i	PRON
inlawrev-28371	377	2	d.	d.	PROPN
inlawrev-28371	377	3	at	at	ADP
inlawrev-28371	377	4	82	82	NUM
inlawrev-28371	377	5	.	.	PROPN
inlawrev-28371	377	6	183	183	NUM
inlawrev-28371	377	7	.	.	X
inlawrev-28371	377	8	204	204	NUM
inlawrev-28371	377	9	n.e.3d	n.e.3d	VERB
inlawrev-28371	377	10	348	348	NUM
inlawrev-28371	377	11	(	(	PUNCT
inlawrev-28371	377	12	ind	ind	NOUN
inlawrev-28371	377	13	.	.	PUNCT
inlawrev-28371	378	1	t.c	t.c	PROPN
inlawrev-28371	378	2	.	.	PROPN
inlawrev-28371	378	3	2023	2023	NUM
inlawrev-28371	378	4	)	)	PUNCT
inlawrev-28371	378	5	.	.	PUNCT
inlawrev-28371	379	1	184	184	X
inlawrev-28371	379	2	.	.	PUNCT
inlawrev-28371	380	1	i	i	PRON
inlawrev-28371	380	2	d.	d.	PROPN
inlawrev-28371	380	3	at	at	ADP
inlawrev-28371	380	4	351	351	NUM
inlawrev-28371	380	5	.	.	PUNCT
inlawrev-28371	380	6	185	185	NUM
inlawrev-28371	380	7	.	.	PUNCT
inlawrev-28371	381	1	i	i	PRON
inlawrev-28371	381	2	d.	d.	PROPN
inlawrev-28371	381	3	186	186	NUM
inlawrev-28371	381	4	.	.	PUNCT
inlawrev-28371	382	1	i	i	PRON
inlawrev-28371	382	2	d.	d.	PROPN
inlawrev-28371	382	3	2024	2024	NUM
inlawrev-28371	382	4	]	]	PUNCT
inlawrev-28371	382	5	tax	tax	NOUN
inlawrev-28371	382	6	law	law	NOUN
inlawrev-28371	382	7	995	995	NUM
inlawrev-28371	382	8	it	it	PRON
inlawrev-28371	382	9	had	have	AUX
inlawrev-28371	382	10	purchased	purchase	VERB
inlawrev-28371	382	11	and	and	CCONJ
inlawrev-28371	382	12	consumed	consume	VERB
inlawrev-28371	382	13	them	they	PRON
inlawrev-28371	382	14	for	for	ADP
inlawrev-28371	382	15	its	its	PRON
inlawrev-28371	382	16	“	"	PUNCT
inlawrev-28371	382	17	‘	'	PUNCT
inlawrev-28371	382	18	research	research	NOUN
inlawrev-28371	382	19	and	and	CCONJ
inlawrev-28371	382	20	development	development	NOUN
inlawrev-28371	382	21	functions	function	NOUN
inlawrev-28371	382	22	.	.	PUNCT
inlawrev-28371	383	1	’”187	’”187	PROPN
inlawrev-28371	383	2	the	the	DET
inlawrev-28371	383	3	department	department	NOUN
inlawrev-28371	383	4	denied	deny	VERB
inlawrev-28371	383	5	in	in	ADP
inlawrev-28371	383	6	full	full	ADJ
inlawrev-28371	383	7	the	the	DET
inlawrev-28371	383	8	refund	refund	NOUN
inlawrev-28371	383	9	claims	claim	NOUN
inlawrev-28371	383	10	associated	associate	VERB
inlawrev-28371	383	11	with	with	ADP
inlawrev-28371	383	12	the	the	DET
inlawrev-28371	383	13	sales	sale	NOUN
inlawrev-28371	383	14	tax	tax	NOUN
inlawrev-28371	383	15	paid	pay	VERB
inlawrev-28371	383	16	for	for	ADP
inlawrev-28371	383	17	the	the	DET
inlawrev-28371	383	18	utilities	utility	NOUN
inlawrev-28371	383	19	purchased	purchase	VERB
inlawrev-28371	383	20	between	between	ADP
inlawrev-28371	383	21	january	january	PROPN
inlawrev-28371	383	22	1	1	NUM
inlawrev-28371	383	23	,	,	PUNCT
inlawrev-28371	383	24	2011	2011	NUM
inlawrev-28371	383	25	and	and	CCONJ
inlawrev-28371	383	26	june	june	PROPN
inlawrev-28371	383	27	30	30	NUM
inlawrev-28371	383	28	,	,	PUNCT
inlawrev-28371	383	29	2013.188	2013.188	NUM
inlawrev-28371	383	30	the	the	DET
inlawrev-28371	383	31	indiana	indiana	PROPN
inlawrev-28371	383	32	tax	tax	PROPN
inlawrev-28371	383	33	court	court	NOUN
inlawrev-28371	383	34	referred	refer	VERB
inlawrev-28371	383	35	to	to	ADP
inlawrev-28371	383	36	these	these	DET
inlawrev-28371	383	37	utilities	utility	NOUN
inlawrev-28371	383	38	purchased	purchase	VERB
inlawrev-28371	383	39	during	during	ADP
inlawrev-28371	383	40	this	this	DET
inlawrev-28371	383	41	period	period	NOUN
inlawrev-28371	383	42	as	as	ADP
inlawrev-28371	383	43	the	the	DET
inlawrev-28371	383	44	“	"	PUNCT
inlawrev-28371	383	45	older	old	ADJ
inlawrev-28371	383	46	utilities	utility	NOUN
inlawrev-28371	383	47	.	.	PUNCT
inlawrev-28371	383	48	”189	”189	PUNCT
inlawrev-28371	384	1	the	the	DET
inlawrev-28371	384	2	department	department	NOUN
inlawrev-28371	384	3	had	have	AUX
inlawrev-28371	384	4	denied	deny	VERB
inlawrev-28371	384	5	these	these	DET
inlawrev-28371	384	6	claims	claim	NOUN
inlawrev-28371	384	7	because	because	SCONJ
inlawrev-28371	384	8	,	,	PUNCT
inlawrev-28371	384	9	before	before	ADP
inlawrev-28371	384	10	july	july	PROPN
inlawrev-28371	384	11	1	1	NUM
inlawrev-28371	384	12	,	,	PUNCT
inlawrev-28371	384	13	2013	2013	NUM
inlawrev-28371	384	14	,	,	PUNCT
inlawrev-28371	384	15	indiana	indiana	PROPN
inlawrev-28371	384	16	did	do	AUX
inlawrev-28371	384	17	not	not	PART
inlawrev-28371	384	18	exempt	exempt	VERB
inlawrev-28371	384	19	from	from	ADP
inlawrev-28371	384	20	sales	sale	NOUN
inlawrev-28371	384	21	and	and	CCONJ
inlawrev-28371	384	22	use	use	VERB
inlawrev-28371	384	23	tax	tax	NOUN
inlawrev-28371	384	24	utilities	utility	NOUN
inlawrev-28371	384	25	purchased	purchase	VERB
inlawrev-28371	384	26	for	for	ADP
inlawrev-28371	384	27	,	,	PUNCT
inlawrev-28371	384	28	or	or	CCONJ
inlawrev-28371	384	29	consumed	consume	VERB
inlawrev-28371	384	30	in	in	ADP
inlawrev-28371	384	31	,	,	PUNCT
inlawrev-28371	384	32	research	research	NOUN
inlawrev-28371	384	33	and	and	CCONJ
inlawrev-28371	384	34	development.190	development.190	NOUN
inlawrev-28371	384	35	the	the	DET
inlawrev-28371	384	36	department	department	NOUN
inlawrev-28371	384	37	,	,	PUNCT
inlawrev-28371	384	38	however	however	ADV
inlawrev-28371	384	39	,	,	PUNCT
inlawrev-28371	384	40	granted	grant	VERB
inlawrev-28371	384	41	partial	partial	ADJ
inlawrev-28371	384	42	refunds	refund	NOUN
inlawrev-28371	384	43	of	of	ADP
inlawrev-28371	384	44	sales	sale	NOUN
inlawrev-28371	384	45	tax	tax	NOUN
inlawrev-28371	384	46	covance	covance	NOUN
inlawrev-28371	384	47	paid	pay	VERB
inlawrev-28371	384	48	on	on	ADP
inlawrev-28371	384	49	its	its	PRON
inlawrev-28371	384	50	utilities	utility	NOUN
inlawrev-28371	384	51	purchased	purchase	VERB
inlawrev-28371	384	52	between	between	ADP
inlawrev-28371	384	53	july	july	PROPN
inlawrev-28371	384	54	1	1	NUM
inlawrev-28371	384	55	,	,	PUNCT
inlawrev-28371	384	56	2013	2013	NUM
inlawrev-28371	384	57	and	and	CCONJ
inlawrev-28371	384	58	december	december	PROPN
inlawrev-28371	384	59	31	31	NUM
inlawrev-28371	384	60	,	,	PUNCT
inlawrev-28371	384	61	2018	2018	NUM
inlawrev-28371	384	62	—	—	PUNCT
inlawrev-28371	384	63	dates	date	VERB
inlawrev-28371	384	64	occurring	occur	VERB
inlawrev-28371	384	65	after	after	SCONJ
inlawrev-28371	384	66	indiana	indiana	PROPN
inlawrev-28371	384	67	exempted	exempt	VERB
inlawrev-28371	384	68	utilities	utility	NOUN
inlawrev-28371	384	69	from	from	ADP
inlawrev-28371	384	70	its	its	PRON
inlawrev-28371	384	71	sales	sale	NOUN
inlawrev-28371	384	72	and	and	CCONJ
inlawrev-28371	384	73	use	use	VERB
inlawrev-28371	384	74	taxes	taxis	NOUN
inlawrev-28371	384	75	if	if	SCONJ
inlawrev-28371	384	76	consumed	consume	VERB
inlawrev-28371	384	77	in	in	ADP
inlawrev-28371	384	78	research	research	NOUN
inlawrev-28371	384	79	and	and	CCONJ
inlawrev-28371	384	80	development.191	development.191	VERB
inlawrev-28371	384	81	the	the	DET
inlawrev-28371	384	82	tax	tax	NOUN
inlawrev-28371	384	83	court	court	NOUN
inlawrev-28371	384	84	referred	refer	VERB
inlawrev-28371	384	85	to	to	ADP
inlawrev-28371	384	86	the	the	DET
inlawrev-28371	384	87	utilities	utility	NOUN
inlawrev-28371	384	88	purchased	purchase	VERB
inlawrev-28371	384	89	during	during	ADP
inlawrev-28371	384	90	this	this	DET
inlawrev-28371	384	91	period	period	NOUN
inlawrev-28371	384	92	as	as	ADP
inlawrev-28371	384	93	“	"	PUNCT
inlawrev-28371	384	94	the	the	DET
inlawrev-28371	384	95	newer	new	ADJ
inlawrev-28371	384	96	utilities	utility	NOUN
inlawrev-28371	384	97	.	.	PUNCT
inlawrev-28371	385	1	”192	”192	PUNCT
inlawrev-28371	386	1	the	the	DET
inlawrev-28371	386	2	department	department	NOUN
inlawrev-28371	386	3	granted	grant	VERB
inlawrev-28371	386	4	partial	partial	ADJ
inlawrev-28371	386	5	refunds	refund	NOUN
inlawrev-28371	386	6	for	for	ADP
inlawrev-28371	386	7	the	the	DET
inlawrev-28371	386	8	newer	new	ADJ
inlawrev-28371	386	9	utilities	utility	NOUN
inlawrev-28371	386	10	ranging	range	VERB
inlawrev-28371	386	11	from	from	ADP
inlawrev-28371	386	12	58	58	NUM
inlawrev-28371	386	13	%	%	NOUN
inlawrev-28371	386	14	to	to	ADP
inlawrev-28371	386	15	86	86	NUM
inlawrev-28371	386	16	%	%	NOUN
inlawrev-28371	386	17	of	of	ADP
inlawrev-28371	386	18	the	the	DET
inlawrev-28371	386	19	initial	initial	ADJ
inlawrev-28371	386	20	refund	refund	NOUN
inlawrev-28371	386	21	claims.193	claims.193	NOUN
inlawrev-28371	386	22	it	it	PRON
inlawrev-28371	386	23	calculated	calculate	VERB
inlawrev-28371	386	24	these	these	DET
inlawrev-28371	386	25	percentages	percentage	NOUN
inlawrev-28371	386	26	based	base	VERB
inlawrev-28371	386	27	on	on	ADP
inlawrev-28371	386	28	its	its	PRON
inlawrev-28371	386	29	determination	determination	NOUN
inlawrev-28371	386	30	of	of	ADP
inlawrev-28371	386	31	what	what	PRON
inlawrev-28371	386	32	utilities	utility	NOUN
inlawrev-28371	386	33	covance	covance	NOUN
inlawrev-28371	386	34	actually	actually	ADV
inlawrev-28371	386	35	consumed	consume	VERB
inlawrev-28371	386	36	during	during	ADP
inlawrev-28371	386	37	this	this	DET
inlawrev-28371	386	38	later	later	ADJ
inlawrev-28371	386	39	period	period	NOUN
inlawrev-28371	386	40	to	to	PART
inlawrev-28371	386	41	perform	perform	VERB
inlawrev-28371	386	42	its	its	PRON
inlawrev-28371	386	43	research	research	NOUN
inlawrev-28371	386	44	and	and	CCONJ
inlawrev-28371	386	45	development.194	development.194	NOUN
inlawrev-28371	386	46	covance	covance	NOUN
inlawrev-28371	386	47	administratively	administratively	ADV
inlawrev-28371	386	48	protested	protest	VERB
inlawrev-28371	386	49	all	all	DET
inlawrev-28371	386	50	the	the	DET
inlawrev-28371	386	51	department	department	NOUN
inlawrev-28371	386	52	’s	’s	PART
inlawrev-28371	386	53	refund	refund	NOUN
inlawrev-28371	386	54	decisions	decision	NOUN
inlawrev-28371	386	55	,	,	PUNCT
inlawrev-28371	386	56	but	but	CCONJ
inlawrev-28371	386	57	the	the	DET
inlawrev-28371	386	58	department	department	NOUN
inlawrev-28371	386	59	denied	deny	VERB
inlawrev-28371	386	60	the	the	DET
inlawrev-28371	386	61	challenges.195	challenges.195	NOUN
inlawrev-28371	386	62	covance	covance	NOUN
inlawrev-28371	386	63	challenged	challenge	VERB
inlawrev-28371	386	64	all	all	DET
inlawrev-28371	386	65	the	the	DET
inlawrev-28371	386	66	department	department	NOUN
inlawrev-28371	386	67	’s	’s	PART
inlawrev-28371	386	68	full	full	ADJ
inlawrev-28371	386	69	and	and	CCONJ
inlawrev-28371	386	70	partial	partial	ADJ
inlawrev-28371	386	71	refund	refund	NOUN
inlawrev-28371	386	72	denials	denial	NOUN
inlawrev-28371	386	73	to	to	ADP
inlawrev-28371	386	74	the	the	DET
inlawrev-28371	386	75	indiana	indiana	PROPN
inlawrev-28371	386	76	tax	tax	PROPN
inlawrev-28371	386	77	court.196	court.196	PROPN
inlawrev-28371	386	78	before	before	ADP
inlawrev-28371	386	79	the	the	DET
inlawrev-28371	386	80	court	court	NOUN
inlawrev-28371	386	81	,	,	PUNCT
inlawrev-28371	386	82	the	the	DET
inlawrev-28371	386	83	parties	party	NOUN
inlawrev-28371	386	84	filed	file	VERB
inlawrev-28371	386	85	cross	cross	NOUN
inlawrev-28371	386	86	-	-	NOUN
inlawrev-28371	386	87	motions	motion	NOUN
inlawrev-28371	386	88	for	for	ADP
inlawrev-28371	386	89	summary	summary	NOUN
inlawrev-28371	386	90	judgment.197	judgment.197	NOUN
inlawrev-28371	386	91	neither	neither	DET
inlawrev-28371	386	92	party	party	NOUN
inlawrev-28371	386	93	disputed	dispute	VERB
inlawrev-28371	386	94	the	the	DET
inlawrev-28371	386	95	material	material	NOUN
inlawrev-28371	386	96	facts	fact	NOUN
inlawrev-28371	386	97	at	at	ADP
inlawrev-28371	386	98	issue.198	issue.198	PROPN
inlawrev-28371	386	99	the	the	DET
inlawrev-28371	386	100	parties	party	NOUN
inlawrev-28371	386	101	’	'	PUNCT
inlawrev-28371	386	102	motions	motion	NOUN
inlawrev-28371	386	103	asserted	assert	VERB
inlawrev-28371	386	104	the	the	DET
inlawrev-28371	386	105	same	same	ADJ
inlawrev-28371	386	106	two	two	NUM
inlawrev-28371	386	107	issues	issue	NOUN
inlawrev-28371	386	108	:	:	PUNCT
inlawrev-28371	386	109	a.	a.	NOUN
inlawrev-28371	386	110	issue	issue	NOUN
inlawrev-28371	386	111	one	one	NUM
inlawrev-28371	386	112	:	:	PUNCT
inlawrev-28371	386	113	whether	whether	SCONJ
inlawrev-28371	386	114	covance	covance	NOUN
inlawrev-28371	386	115	’s	’s	PART
inlawrev-28371	386	116	older	old	ADJ
inlawrev-28371	386	117	utilities	utility	NOUN
inlawrev-28371	386	118	qualified	qualified	ADJ
inlawrev-28371	386	119	for	for	ADP
inlawrev-28371	386	120	indiana	indiana	PROPN
inlawrev-28371	386	121	’s	’s	PART
inlawrev-28371	386	122	research	research	PROPN
inlawrev-28371	386	123	and	and	CCONJ
inlawrev-28371	386	124	development	development	NOUN
inlawrev-28371	386	125	equipment	equipment	NOUN
inlawrev-28371	386	126	sales	sale	NOUN
inlawrev-28371	386	127	tax	tax	NOUN
inlawrev-28371	386	128	exemption.199	exemption.199	PROPN
inlawrev-28371	386	129	b.	b.	PROPN
inlawrev-28371	386	130	issue	issue	PROPN
inlawrev-28371	386	131	two	two	NUM
inlawrev-28371	386	132	:	:	PUNCT
inlawrev-28371	386	133	whether	whether	SCONJ
inlawrev-28371	386	134	indiana	indiana	PROPN
inlawrev-28371	386	135	’s	’s	PART
inlawrev-28371	386	136	exemption	exemption	NOUN
inlawrev-28371	386	137	for	for	ADP
inlawrev-28371	386	138	sales	sale	NOUN
inlawrev-28371	386	139	tax	tax	NOUN
inlawrev-28371	386	140	on	on	ADP
inlawrev-28371	386	141	research	research	NOUN
inlawrev-28371	386	142	and	and	CCONJ
inlawrev-28371	386	143	development	development	NOUN
inlawrev-28371	386	144	equipment	equipment	NOUN
inlawrev-28371	386	145	permitted	permit	VERB
inlawrev-28371	386	146	the	the	DET
inlawrev-28371	386	147	department	department	NOUN
inlawrev-28371	386	148	to	to	PART
inlawrev-28371	386	149	grant	grant	VERB
inlawrev-28371	386	150	partial	partial	ADJ
inlawrev-28371	386	151	sales	sale	NOUN
inlawrev-28371	386	152	tax	tax	NOUN
inlawrev-28371	386	153	refunds	refund	NOUN
inlawrev-28371	386	154	that	that	PRON
inlawrev-28371	386	155	corresponded	correspond	VERB
inlawrev-28371	386	156	proportionately	proportionately	ADV
inlawrev-28371	386	157	to	to	ADP
inlawrev-28371	386	158	those	those	DET
inlawrev-28371	386	159	tax	tax	NOUN
inlawrev-28371	386	160	dollars	dollar	NOUN
inlawrev-28371	386	161	it	it	PRON
inlawrev-28371	386	162	believed	believe	VERB
inlawrev-28371	386	163	were	be	AUX
inlawrev-28371	386	164	paid	pay	VERB
inlawrev-28371	386	165	in	in	ADP
inlawrev-28371	386	166	relation	relation	NOUN
inlawrev-28371	386	167	to	to	PART
inlawrev-28371	386	168	research	research	NOUN
inlawrev-28371	386	169	and	and	CCONJ
inlawrev-28371	386	170	development	development	NOUN
inlawrev-28371	386	171	property	property	NOUN
inlawrev-28371	386	172	rather	rather	ADV
inlawrev-28371	386	173	than	than	ADP
inlawrev-28371	386	174	a	a	DET
inlawrev-28371	386	175	full	full	ADJ
inlawrev-28371	386	176	—	—	PUNCT
inlawrev-28371	386	177	—	—	PUNCT
inlawrev-28371	386	178	—	—	PUNCT
inlawrev-28371	386	179	—	—	PUNCT
inlawrev-28371	386	180	—	—	PUNCT
inlawrev-28371	386	181	—	—	PUNCT
inlawrev-28371	386	182	—	—	PUNCT
inlawrev-28371	386	183	—	—	PUNCT
inlawrev-28371	386	184	—	—	PUNCT
inlawrev-28371	386	185	—	—	PUNCT
inlawrev-28371	386	186	—	—	PUNCT
inlawrev-28371	386	187	—	—	PUNCT
inlawrev-28371	386	188	—	—	PUNCT
inlawrev-28371	386	189	—	—	PUNCT
inlawrev-28371	386	190	—	—	PUNCT
inlawrev-28371	386	191	—	—	PUNCT
inlawrev-28371	386	192	—	—	PUNCT
inlawrev-28371	386	193	—	—	PUNCT
inlawrev-28371	386	194	—	—	PUNCT
inlawrev-28371	386	195	—	—	PUNCT
inlawrev-28371	386	196	—	—	PUNCT
inlawrev-28371	386	197	—	—	PUNCT
inlawrev-28371	386	198	—	—	PUNCT
inlawrev-28371	386	199	—	—	PUNCT
inlawrev-28371	386	200	—	—	PUNCT
inlawrev-28371	386	201	—	—	PUNCT
inlawrev-28371	386	202	—	—	PUNCT
inlawrev-28371	386	203	—	—	PUNCT
inlawrev-28371	386	204	—	—	PUNCT
inlawrev-28371	386	205	187	187	NUM
inlawrev-28371	386	206	.	.	PUNCT
inlawrev-28371	387	1	i	i	PRON
inlawrev-28371	387	2	d.	d.	PROPN
inlawrev-28371	387	3	188	188	NUM
inlawrev-28371	387	4	.	.	PUNCT
inlawrev-28371	388	1	i	i	PRON
inlawrev-28371	388	2	d.	d.	PROPN
inlawrev-28371	388	3	189	189	NUM
inlawrev-28371	388	4	.	.	PUNCT
inlawrev-28371	389	1	i	i	PRON
inlawrev-28371	389	2	d.	d.	PROPN
inlawrev-28371	389	3	190	190	NUM
inlawrev-28371	389	4	.	.	PUNCT
inlawrev-28371	390	1	i	i	PRON
inlawrev-28371	390	2	d.	d.	PROPN
inlawrev-28371	390	3	at	at	ADP
inlawrev-28371	390	4	352	352	NUM
inlawrev-28371	390	5	.	.	PUNCT
inlawrev-28371	390	6	191	191	NUM
inlawrev-28371	390	7	.	.	PUNCT
inlawrev-28371	391	1	i	i	PRON
inlawrev-28371	391	2	d.	d.	PROPN
inlawrev-28371	391	3	192	192	NUM
inlawrev-28371	391	4	.	.	PUNCT
inlawrev-28371	392	1	i	i	PRON
inlawrev-28371	392	2	d.	d.	PROPN
inlawrev-28371	392	3	193	193	NUM
inlawrev-28371	392	4	.	.	PUNCT
inlawrev-28371	393	1	i	i	PRON
inlawrev-28371	393	2	d.	d.	PROPN
inlawrev-28371	393	3	194	194	NUM
inlawrev-28371	393	4	.	.	PUNCT
inlawrev-28371	394	1	i	i	PRON
inlawrev-28371	394	2	d.	d.	PROPN
inlawrev-28371	394	3	195	195	NUM
inlawrev-28371	394	4	.	.	PUNCT
inlawrev-28371	395	1	i	i	PRON
inlawrev-28371	395	2	d.	d.	PROPN
inlawrev-28371	395	3	196	196	NUM
inlawrev-28371	395	4	.	.	PUNCT
inlawrev-28371	396	1	i	i	PRON
inlawrev-28371	396	2	d.	d.	PROPN
inlawrev-28371	396	3	197	197	NUM
inlawrev-28371	396	4	.	.	PUNCT
inlawrev-28371	397	1	i	i	PRON
inlawrev-28371	397	2	d.	d.	PROPN
inlawrev-28371	397	3	at	at	ADP
inlawrev-28371	397	4	351	351	NUM
inlawrev-28371	397	5	,	,	PUNCT
inlawrev-28371	397	6	352	352	NUM
inlawrev-28371	397	7	.	.	NOUN
inlawrev-28371	397	8	198	198	NUM
inlawrev-28371	397	9	.	.	PUNCT
inlawrev-28371	398	1	i	i	PRON
inlawrev-28371	398	2	d.	d.	PROPN
inlawrev-28371	398	3	at	at	ADP
inlawrev-28371	398	4	354	354	NUM
inlawrev-28371	398	5	.	.	PROPN
inlawrev-28371	398	6	199	199	NUM
inlawrev-28371	398	7	.	.	PUNCT
inlawrev-28371	399	1	i	i	PRON
inlawrev-28371	399	2	d.	d.	PROPN
inlawrev-28371	399	3	at	at	ADP
inlawrev-28371	399	4	351	351	NUM
inlawrev-28371	399	5	,	,	PUNCT
inlawrev-28371	399	6	352	352	NUM
inlawrev-28371	399	7	(	(	PUNCT
inlawrev-28371	399	8	citing	cite	VERB
inlawrev-28371	399	9	ind	ind	NOUN
inlawrev-28371	399	10	.	.	PUNCT
inlawrev-28371	400	1	code	code	PROPN
inlawrev-28371	400	2	§	§	PROPN
inlawrev-28371	400	3	6	6	NUM
inlawrev-28371	400	4	-	-	SYM
inlawrev-28371	400	5	2.5	2.5	NUM
inlawrev-28371	400	6	-	-	PUNCT
inlawrev-28371	400	7	5	5	NUM
inlawrev-28371	400	8	-	-	SYM
inlawrev-28371	400	9	40	40	NUM
inlawrev-28371	400	10	(	(	PUNCT
inlawrev-28371	400	11	2013	2013	NUM
inlawrev-28371	400	12	)	)	PUNCT
inlawrev-28371	400	13	)	)	PUNCT
inlawrev-28371	400	14	.	.	PUNCT
inlawrev-28371	401	1	indiana	indiana	PROPN
inlawrev-28371	401	2	law	law	PROPN
inlawrev-28371	401	3	review	review	NOUN
inlawrev-28371	402	1	[	[	X
inlawrev-28371	402	2	vol	vol	NOUN
inlawrev-28371	402	3	.	.	PUNCT
inlawrev-28371	403	1	57:979	57:979	NUM
inlawrev-28371	403	2	996	996	NUM
inlawrev-28371	403	3	refund	refund	NOUN
inlawrev-28371	403	4	after	after	SCONJ
inlawrev-28371	403	5	it	it	PRON
inlawrev-28371	403	6	determined	determine	VERB
inlawrev-28371	403	7	that	that	SCONJ
inlawrev-28371	403	8	covance	covance	NOUN
inlawrev-28371	403	9	predominately	predominately	ADV
inlawrev-28371	403	10	consumed	consume	VERB
inlawrev-28371	403	11	the	the	DET
inlawrev-28371	403	12	newer	new	ADJ
inlawrev-28371	403	13	utilities	utility	NOUN
inlawrev-28371	403	14	in	in	ADP
inlawrev-28371	403	15	relation	relation	NOUN
inlawrev-28371	403	16	to	to	ADP
inlawrev-28371	403	17	that	that	DET
inlawrev-28371	403	18	property	property	NOUN
inlawrev-28371	403	19	.	.	PUNCT
inlawrev-28371	404	1	200	200	NUM
inlawrev-28371	404	2	the	the	DET
inlawrev-28371	404	3	department	department	NOUN
inlawrev-28371	404	4	’s	’s	PART
inlawrev-28371	404	5	motion	motion	NOUN
inlawrev-28371	404	6	asserted	assert	VERB
inlawrev-28371	404	7	two	two	NUM
inlawrev-28371	404	8	additional	additional	ADJ
inlawrev-28371	404	9	issues	issue	NOUN
inlawrev-28371	404	10	:	:	PUNCT
inlawrev-28371	404	11	a.	a.	NOUN
inlawrev-28371	404	12	issue	issue	NOUN
inlawrev-28371	404	13	three	three	NUM
inlawrev-28371	404	14	:	:	PUNCT
inlawrev-28371	404	15	whether	whether	SCONJ
inlawrev-28371	404	16	the	the	DET
inlawrev-28371	404	17	absence	absence	NOUN
inlawrev-28371	404	18	of	of	ADP
inlawrev-28371	404	19	an	an	DET
inlawrev-28371	404	20	administrative	administrative	ADJ
inlawrev-28371	404	21	decision	decision	NOUN
inlawrev-28371	404	22	by	by	ADP
inlawrev-28371	404	23	the	the	DET
inlawrev-28371	404	24	department	department	NOUN
inlawrev-28371	404	25	regarding	regard	VERB
inlawrev-28371	404	26	whether	whether	SCONJ
inlawrev-28371	404	27	covance	covance	NOUN
inlawrev-28371	404	28	’s	’s	PART
inlawrev-28371	404	29	utility	utility	NOUN
inlawrev-28371	404	30	purchases	purchase	NOUN
inlawrev-28371	404	31	qualified	qualified	ADJ
inlawrev-28371	404	32	for	for	ADP
inlawrev-28371	404	33	indiana	indiana	PROPN
inlawrev-28371	404	34	’s	’s	PART
inlawrev-28371	404	35	manufacturing	manufacturing	NOUN
inlawrev-28371	404	36	sales	sale	NOUN
inlawrev-28371	404	37	tax	tax	NOUN
inlawrev-28371	404	38	exemptions	exemption	NOUN
inlawrev-28371	404	39	deprived	deprive	VERB
inlawrev-28371	404	40	the	the	DET
inlawrev-28371	404	41	tax	tax	NOUN
inlawrev-28371	404	42	court	court	NOUN
inlawrev-28371	404	43	of	of	ADP
inlawrev-28371	404	44	subject	subject	ADJ
inlawrev-28371	404	45	matter	matter	NOUN
inlawrev-28371	404	46	jurisdiction	jurisdiction	NOUN
inlawrev-28371	404	47	to	to	PART
inlawrev-28371	404	48	review	review	VERB
inlawrev-28371	404	49	the	the	DET
inlawrev-28371	404	50	question	question	NOUN
inlawrev-28371	404	51	and	and	CCONJ
inlawrev-28371	404	52	answer	answer	NOUN
inlawrev-28371	404	53	it.201	it.201	PROPN
inlawrev-28371	404	54	b.	b.	PROPN
inlawrev-28371	404	55	issue	issue	NOUN
inlawrev-28371	404	56	four	four	NUM
inlawrev-28371	404	57	:	:	PUNCT
inlawrev-28371	404	58	whether	whether	SCONJ
inlawrev-28371	404	59	covance	covance	NOUN
inlawrev-28371	404	60	’s	’s	PART
inlawrev-28371	404	61	inadequately	inadequately	ADV
inlawrev-28371	404	62	pled	plead	VERB
inlawrev-28371	404	63	claim	claim	NOUN
inlawrev-28371	404	64	that	that	SCONJ
inlawrev-28371	404	65	the	the	DET
inlawrev-28371	404	66	department	department	NOUN
inlawrev-28371	404	67	violated	violate	VERB
inlawrev-28371	404	68	its	its	PRON
inlawrev-28371	404	69	constitutional	constitutional	ADJ
inlawrev-28371	404	70	rights	right	NOUN
inlawrev-28371	404	71	to	to	ADP
inlawrev-28371	404	72	due	due	ADJ
inlawrev-28371	404	73	process	process	NOUN
inlawrev-28371	404	74	and	and	CCONJ
inlawrev-28371	404	75	equal	equal	ADJ
inlawrev-28371	404	76	protection	protection	NOUN
inlawrev-28371	404	77	caused	cause	VERB
inlawrev-28371	404	78	it	it	PRON
inlawrev-28371	404	79	to	to	PART
inlawrev-28371	404	80	waive	waive	VERB
inlawrev-28371	404	81	this	this	DET
inlawrev-28371	404	82	claim	claim	NOUN
inlawrev-28371	404	83	before	before	SCONJ
inlawrev-28371	404	84	the	the	DET
inlawrev-28371	404	85	tax	tax	NOUN
inlawrev-28371	404	86	court.202	court.202	PROPN
inlawrev-28371	404	87	first	first	ADV
inlawrev-28371	404	88	,	,	PUNCT
inlawrev-28371	404	89	the	the	DET
inlawrev-28371	404	90	tax	tax	NOUN
inlawrev-28371	404	91	court	court	NOUN
inlawrev-28371	404	92	considered	consider	VERB
inlawrev-28371	404	93	issue	issue	NOUN
inlawrev-28371	404	94	one	one	NUM
inlawrev-28371	404	95	.	.	PUNCT
inlawrev-28371	405	1	it	it	PRON
inlawrev-28371	405	2	noted	note	VERB
inlawrev-28371	405	3	that	that	SCONJ
inlawrev-28371	405	4	,	,	PUNCT
inlawrev-28371	405	5	in	in	ADP
inlawrev-28371	405	6	2005	2005	NUM
inlawrev-28371	405	7	,	,	PUNCT
inlawrev-28371	405	8	the	the	DET
inlawrev-28371	405	9	indiana	indiana	PROPN
inlawrev-28371	405	10	general	general	PROPN
inlawrev-28371	405	11	assembly	assembly	PROPN
inlawrev-28371	405	12	enacted	enact	VERB
inlawrev-28371	405	13	legislation	legislation	NOUN
inlawrev-28371	405	14	that	that	PRON
inlawrev-28371	405	15	exempted	exempt	VERB
inlawrev-28371	405	16	from	from	ADP
inlawrev-28371	405	17	sales	sale	NOUN
inlawrev-28371	405	18	tax	tax	NOUN
inlawrev-28371	405	19	certain	certain	ADJ
inlawrev-28371	405	20	tangible	tangible	ADJ
inlawrev-28371	405	21	personal	personal	ADJ
inlawrev-28371	405	22	property	property	NOUN
inlawrev-28371	405	23	used	use	VERB
inlawrev-28371	405	24	for	for	ADP
inlawrev-28371	405	25	research	research	NOUN
inlawrev-28371	405	26	and	and	CCONJ
inlawrev-28371	405	27	development	development	NOUN
inlawrev-28371	405	28	(	(	PUNCT
inlawrev-28371	405	29	“	"	PUNCT
inlawrev-28371	405	30	r	r	NOUN
inlawrev-28371	405	31	&	&	CCONJ
inlawrev-28371	405	32	d	d	NOUN
inlawrev-28371	405	33	”	"	PUNCT
inlawrev-28371	405	34	)	)	PUNCT
inlawrev-28371	405	35	activities.203	activities.203	NOUN
inlawrev-28371	405	36	the	the	DET
inlawrev-28371	405	37	court	court	NOUN
inlawrev-28371	405	38	further	far	ADV
inlawrev-28371	405	39	noted	note	VERB
inlawrev-28371	405	40	that	that	SCONJ
inlawrev-28371	405	41	,	,	PUNCT
inlawrev-28371	405	42	between	between	ADP
inlawrev-28371	405	43	june	june	PROPN
inlawrev-28371	405	44	30	30	NUM
inlawrev-28371	405	45	,	,	PUNCT
inlawrev-28371	405	46	2007	2007	NUM
inlawrev-28371	405	47	and	and	CCONJ
inlawrev-28371	405	48	july	july	PROPN
inlawrev-28371	405	49	1	1	NUM
inlawrev-28371	405	50	,	,	PUNCT
inlawrev-28371	405	51	2013	2013	NUM
inlawrev-28371	405	52	,	,	PUNCT
inlawrev-28371	405	53	the	the	DET
inlawrev-28371	405	54	r	r	NOUN
inlawrev-28371	405	55	&	&	CCONJ
inlawrev-28371	405	56	d	d	PROPN
inlawrev-28371	405	57	exemption	exemption	NOUN
inlawrev-28371	405	58	expressly	expressly	ADV
inlawrev-28371	405	59	exempted	exempt	VERB
inlawrev-28371	405	60	from	from	ADP
inlawrev-28371	405	61	sales	sale	NOUN
inlawrev-28371	405	62	tax	tax	NOUN
inlawrev-28371	405	63	“	"	PUNCT
inlawrev-28371	405	64	equipment	equipment	NOUN
inlawrev-28371	405	65	”	"	PUNCT
inlawrev-28371	405	66	used	use	VERB
inlawrev-28371	405	67	for	for	ADP
inlawrev-28371	405	68	research	research	NOUN
inlawrev-28371	405	69	and	and	CCONJ
inlawrev-28371	405	70	development	development	NOUN
inlawrev-28371	405	71	activities.204	activities.204	NOUN
inlawrev-28371	405	72	the	the	DET
inlawrev-28371	405	73	court	court	NOUN
inlawrev-28371	405	74	explained	explain	VERB
inlawrev-28371	405	75	that	that	SCONJ
inlawrev-28371	405	76	,	,	PUNCT
inlawrev-28371	405	77	in	in	ADP
inlawrev-28371	405	78	2013	2013	NUM
inlawrev-28371	405	79	,	,	PUNCT
inlawrev-28371	405	80	indiana	indiana	PROPN
inlawrev-28371	405	81	’s	’s	PROPN
inlawrev-28371	405	82	legislature	legislature	NOUN
inlawrev-28371	405	83	amended	amend	VERB
inlawrev-28371	405	84	the	the	DET
inlawrev-28371	405	85	r	r	NOUN
inlawrev-28371	405	86	&	&	CCONJ
inlawrev-28371	405	87	d	d	PROPN
inlawrev-28371	405	88	exemption	exemption	NOUN
inlawrev-28371	405	89	to	to	PART
inlawrev-28371	405	90	expressly	expressly	ADV
inlawrev-28371	405	91	exempt	exempt	VERB
inlawrev-28371	405	92	from	from	ADP
inlawrev-28371	405	93	sales	sale	NOUN
inlawrev-28371	405	94	tax	tax	NOUN
inlawrev-28371	405	95	retail	retail	ADJ
inlawrev-28371	405	96	transactions	transaction	NOUN
inlawrev-28371	405	97	occurring	occur	VERB
inlawrev-28371	405	98	after	after	ADP
inlawrev-28371	405	99	july	july	PROPN
inlawrev-28371	405	100	1	1	NUM
inlawrev-28371	405	101	,	,	PUNCT
inlawrev-28371	405	102	2013	2013	NUM
inlawrev-28371	405	103	involving	involve	VERB
inlawrev-28371	405	104	research	research	NOUN
inlawrev-28371	405	105	and	and	CCONJ
inlawrev-28371	405	106	development	development	NOUN
inlawrev-28371	405	107	“	"	PUNCT
inlawrev-28371	405	108	property	property	NOUN
inlawrev-28371	405	109	.	.	PUNCT
inlawrev-28371	405	110	”205	”205	PUNCT
inlawrev-28371	406	1	accordingly	accordingly	ADV
inlawrev-28371	406	2	,	,	PUNCT
inlawrev-28371	406	3	after	after	ADP
inlawrev-28371	406	4	the	the	DET
inlawrev-28371	406	5	2013	2013	NUM
inlawrev-28371	406	6	amendment	amendment	NOUN
inlawrev-28371	406	7	,	,	PUNCT
inlawrev-28371	406	8	the	the	DET
inlawrev-28371	406	9	r	r	NOUN
inlawrev-28371	406	10	&	&	CCONJ
inlawrev-28371	406	11	d	d	PROPN
inlawrev-28371	406	12	exemption	exemption	NOUN
inlawrev-28371	406	13	distinguished	distinguish	VERB
inlawrev-28371	406	14	research	research	NOUN
inlawrev-28371	406	15	and	and	CCONJ
inlawrev-28371	406	16	development	development	NOUN
inlawrev-28371	406	17	property	property	NOUN
inlawrev-28371	406	18	from	from	ADP
inlawrev-28371	406	19	research	research	NOUN
inlawrev-28371	406	20	and	and	CCONJ
inlawrev-28371	406	21	development	development	NOUN
inlawrev-28371	407	1	equipment.206	equipment.206	DET
inlawrev-28371	407	2	covance	covance	NOUN
inlawrev-28371	407	3	argued	argue	VERB
inlawrev-28371	407	4	that	that	SCONJ
inlawrev-28371	407	5	its	its	PRON
inlawrev-28371	407	6	purchases	purchase	NOUN
inlawrev-28371	407	7	of	of	ADP
inlawrev-28371	407	8	the	the	DET
inlawrev-28371	407	9	older	old	ADJ
inlawrev-28371	407	10	utilities	utility	NOUN
inlawrev-28371	407	11	(	(	PUNCT
inlawrev-28371	407	12	i.e.	i.e.	X
inlawrev-28371	407	13	,	,	PUNCT
inlawrev-28371	407	14	its	its	PRON
inlawrev-28371	407	15	purchases	purchase	NOUN
inlawrev-28371	407	16	between	between	ADP
inlawrev-28371	407	17	january	january	PROPN
inlawrev-28371	407	18	1	1	NUM
inlawrev-28371	407	19	,	,	PUNCT
inlawrev-28371	407	20	2011	2011	NUM
inlawrev-28371	407	21	and	and	CCONJ
inlawrev-28371	407	22	june	june	PROPN
inlawrev-28371	407	23	30	30	NUM
inlawrev-28371	407	24	,	,	PUNCT
inlawrev-28371	407	25	2013	2013	NUM
inlawrev-28371	407	26	)	)	PUNCT
inlawrev-28371	407	27	qualified	qualified	ADJ
inlawrev-28371	407	28	for	for	ADP
inlawrev-28371	407	29	the	the	DET
inlawrev-28371	407	30	r	r	NOUN
inlawrev-28371	407	31	&	&	CCONJ
inlawrev-28371	407	32	d	d	NOUN
inlawrev-28371	407	33	sales	sale	NOUN
inlawrev-28371	407	34	tax	tax	NOUN
inlawrev-28371	407	35	exemption	exemption	NOUN
inlawrev-28371	407	36	even	even	ADV
inlawrev-28371	407	37	though	though	SCONJ
inlawrev-28371	407	38	the	the	DET
inlawrev-28371	407	39	exemption	exemption	NOUN
inlawrev-28371	407	40	applicable	applicable	ADJ
inlawrev-28371	407	41	to	to	ADP
inlawrev-28371	407	42	those	those	DET
inlawrev-28371	407	43	purchases	purchase	NOUN
inlawrev-28371	407	44	did	do	AUX
inlawrev-28371	407	45	not	not	PART
inlawrev-28371	407	46	specifically	specifically	ADV
inlawrev-28371	407	47	list	list	VERB
inlawrev-28371	407	48	“	"	PUNCT
inlawrev-28371	407	49	utilities	utility	NOUN
inlawrev-28371	407	50	”	"	PUNCT
inlawrev-28371	407	51	as	as	ADP
inlawrev-28371	407	52	tangible	tangible	ADJ
inlawrev-28371	407	53	personal	personal	ADJ
inlawrev-28371	407	54	property	property	NOUN
inlawrev-28371	407	55	that	that	PRON
inlawrev-28371	407	56	constituted	constitute	VERB
inlawrev-28371	407	57	exempt	exempt	ADJ
inlawrev-28371	407	58	r	r	NOUN
inlawrev-28371	407	59	&	&	CCONJ
inlawrev-28371	407	60	d	d	PROPN
inlawrev-28371	407	61	equipment.207	equipment.207	NOUN
inlawrev-28371	407	62	covance	covance	NOUN
inlawrev-28371	407	63	reasoned	reason	VERB
inlawrev-28371	407	64	that	that	SCONJ
inlawrev-28371	407	65	,	,	PUNCT
inlawrev-28371	407	66	because	because	SCONJ
inlawrev-28371	407	67	indiana	indiana	PROPN
inlawrev-28371	407	68	deemed	deem	VERB
inlawrev-28371	407	69	electricity	electricity	NOUN
inlawrev-28371	407	70	,	,	PUNCT
inlawrev-28371	407	71	water	water	NOUN
inlawrev-28371	407	72	,	,	PUNCT
inlawrev-28371	407	73	and	and	CCONJ
inlawrev-28371	407	74	gas	gas	NOUN
inlawrev-28371	407	75	as	as	ADP
inlawrev-28371	407	76	tangible	tangible	ADJ
inlawrev-28371	407	77	personal	personal	ADJ
inlawrev-28371	407	78	property	property	NOUN
inlawrev-28371	407	79	for	for	ADP
inlawrev-28371	407	80	purposes	purpose	NOUN
inlawrev-28371	407	81	of	of	ADP
inlawrev-28371	407	82	indiana	indiana	PROPN
inlawrev-28371	407	83	’s	’s	PART
inlawrev-28371	407	84	sales	sale	NOUN
inlawrev-28371	407	85	tax	tax	NOUN
inlawrev-28371	407	86	imposition	imposition	NOUN
inlawrev-28371	407	87	,	,	PUNCT
inlawrev-28371	407	88	the	the	DET
inlawrev-28371	407	89	r	r	NOUN
inlawrev-28371	407	90	&	&	CCONJ
inlawrev-28371	407	91	d	d	PROPN
inlawrev-28371	407	92	exemption	exemption	NOUN
inlawrev-28371	407	93	’s	’s	PART
inlawrev-28371	407	94	use	use	NOUN
inlawrev-28371	407	95	of	of	ADP
inlawrev-28371	407	96	the	the	DET
inlawrev-28371	407	97	phrase	phrase	NOUN
inlawrev-28371	407	98	“	"	PUNCT
inlawrev-28371	407	99	tangible	tangible	ADJ
inlawrev-28371	407	100	personal	personal	ADJ
inlawrev-28371	407	101	property	property	NOUN
inlawrev-28371	407	102	”	"	PUNCT
inlawrev-28371	407	103	necessarily	necessarily	ADV
inlawrev-28371	407	104	included	include	VERB
inlawrev-28371	407	105	the	the	DET
inlawrev-28371	407	106	older	old	ADJ
inlawrev-28371	407	107	utilities.208	utilities.208	NOUN
inlawrev-28371	407	108	the	the	DET
inlawrev-28371	407	109	department	department	NOUN
inlawrev-28371	407	110	responded	respond	VERB
inlawrev-28371	407	111	,	,	PUNCT
inlawrev-28371	407	112	arguing	argue	VERB
inlawrev-28371	407	113	that	that	SCONJ
inlawrev-28371	407	114	the	the	DET
inlawrev-28371	407	115	r	r	NOUN
inlawrev-28371	407	116	&	&	CCONJ
inlawrev-28371	407	117	d	d	NOUN
inlawrev-28371	407	118	sales	sale	NOUN
inlawrev-28371	407	119	tax	tax	NOUN
inlawrev-28371	407	120	exemption	exemption	NOUN
inlawrev-28371	407	121	specifically	specifically	ADV
inlawrev-28371	407	122	defined	define	VERB
inlawrev-28371	407	123	what	what	PRON
inlawrev-28371	407	124	—	—	PUNCT
inlawrev-28371	407	125	—	—	PUNCT
inlawrev-28371	407	126	—	—	PUNCT
inlawrev-28371	407	127	—	—	PUNCT
inlawrev-28371	407	128	—	—	PUNCT
inlawrev-28371	407	129	—	—	PUNCT
inlawrev-28371	407	130	—	—	PUNCT
inlawrev-28371	407	131	—	—	PUNCT
inlawrev-28371	407	132	—	—	PUNCT
inlawrev-28371	407	133	—	—	PUNCT
inlawrev-28371	407	134	—	—	PUNCT
inlawrev-28371	407	135	—	—	PUNCT
inlawrev-28371	407	136	—	—	PUNCT
inlawrev-28371	407	137	—	—	PUNCT
inlawrev-28371	407	138	—	—	PUNCT
inlawrev-28371	407	139	—	—	PUNCT
inlawrev-28371	407	140	—	—	PUNCT
inlawrev-28371	407	141	—	—	PUNCT
inlawrev-28371	407	142	—	—	PUNCT
inlawrev-28371	407	143	—	—	PUNCT
inlawrev-28371	407	144	—	—	PUNCT
inlawrev-28371	407	145	—	—	PUNCT
inlawrev-28371	407	146	—	—	PUNCT
inlawrev-28371	407	147	—	—	PUNCT
inlawrev-28371	407	148	—	—	PUNCT
inlawrev-28371	407	149	—	—	PUNCT
inlawrev-28371	407	150	—	—	PUNCT
inlawrev-28371	407	151	—	—	PUNCT
inlawrev-28371	407	152	—	—	PUNCT
inlawrev-28371	407	153	200	200	NUM
inlawrev-28371	407	154	.	.	PUNCT
inlawrev-28371	408	1	i	i	PRON
inlawrev-28371	408	2	d.	d.	PROPN
inlawrev-28371	408	3	covance	covance	NOUN
inlawrev-28371	408	4	did	do	AUX
inlawrev-28371	408	5	not	not	PART
inlawrev-28371	408	6	challenge	challenge	VERB
inlawrev-28371	408	7	the	the	DET
inlawrev-28371	408	8	department	department	NOUN
inlawrev-28371	408	9	’s	’s	PART
inlawrev-28371	408	10	specific	specific	ADJ
inlawrev-28371	408	11	exemption	exemption	NOUN
inlawrev-28371	408	12	percentages	percentage	NOUN
inlawrev-28371	408	13	.	.	PUNCT
inlawrev-28371	409	1	see	see	VERB
inlawrev-28371	409	2	i	i	PRON
inlawrev-28371	409	3	d.	d.	PROPN
inlawrev-28371	409	4	at	at	ADP
inlawrev-28371	409	5	352	352	NUM
inlawrev-28371	409	6	n.3	n.3	NOUN
inlawrev-28371	409	7	.	.	PUNCT
inlawrev-28371	410	1	201	201	NUM
inlawrev-28371	410	2	.	.	PUNCT
inlawrev-28371	411	1	i	i	PRON
inlawrev-28371	411	2	d.	d.	PROPN
inlawrev-28371	411	3	at	at	ADP
inlawrev-28371	411	4	351	351	NUM
inlawrev-28371	411	5	(	(	PUNCT
inlawrev-28371	411	6	citing	cite	VERB
inlawrev-28371	411	7	ind	ind	NOUN
inlawrev-28371	411	8	.	.	PUNCT
inlawrev-28371	412	1	code	code	PROPN
inlawrev-28371	412	2	§	§	PROPN
inlawrev-28371	412	3	§	§	PROPN
inlawrev-28371	412	4	6	6	NUM
inlawrev-28371	412	5	-	-	SYM
inlawrev-28371	412	6	2.5	2.5	NUM
inlawrev-28371	412	7	-	-	PUNCT
inlawrev-28371	412	8	5	5	NUM
inlawrev-28371	412	9	-	-	SYM
inlawrev-28371	412	10	3	3	NUM
inlawrev-28371	412	11	,	,	PUNCT
inlawrev-28371	412	12	-6	-6	PROPN
inlawrev-28371	412	13	(	(	PUNCT
inlawrev-28371	412	14	2023	2023	NUM
inlawrev-28371	412	15	)	)	PUNCT
inlawrev-28371	412	16	)	)	PUNCT
inlawrev-28371	412	17	.	.	PUNCT
inlawrev-28371	413	1	202	202	NUM
inlawrev-28371	413	2	.	.	PUNCT
inlawrev-28371	414	1	i	i	PRON
inlawrev-28371	414	2	d.	d.	PROPN
inlawrev-28371	414	3	203	203	NUM
inlawrev-28371	414	4	.	.	PUNCT
inlawrev-28371	415	1	i	i	PRON
inlawrev-28371	415	2	d.	d.	PROPN
inlawrev-28371	415	3	at	at	ADP
inlawrev-28371	415	4	353	353	NUM
inlawrev-28371	415	5	(	(	PUNCT
inlawrev-28371	415	6	citing	cite	VERB
inlawrev-28371	415	7	ind	ind	NOUN
inlawrev-28371	415	8	.	.	PUNCT
inlawrev-28371	416	1	code	code	PROPN
inlawrev-28371	416	2	§	§	PROPN
inlawrev-28371	416	3	6	6	NUM
inlawrev-28371	416	4	-	-	SYM
inlawrev-28371	416	5	2.5	2.5	NUM
inlawrev-28371	416	6	-	-	PUNCT
inlawrev-28371	416	7	5	5	NUM
inlawrev-28371	416	8	-	-	SYM
inlawrev-28371	416	9	40	40	NUM
inlawrev-28371	416	10	(	(	PUNCT
inlawrev-28371	416	11	2005	2005	NUM
inlawrev-28371	416	12	)	)	PUNCT
inlawrev-28371	416	13	)	)	PUNCT
inlawrev-28371	416	14	.	.	PUNCT
inlawrev-28371	417	1	204	204	NUM
inlawrev-28371	417	2	.	.	PUNCT
inlawrev-28371	418	1	i	i	PRON
inlawrev-28371	418	2	d.	d.	PROPN
inlawrev-28371	418	3	(	(	PUNCT
inlawrev-28371	418	4	citing	cite	VERB
inlawrev-28371	418	5	ind	ind	NOUN
inlawrev-28371	418	6	.	.	PUNCT
inlawrev-28371	419	1	code	code	PROPN
inlawrev-28371	419	2	§	§	PROPN
inlawrev-28371	419	3	6	6	NUM
inlawrev-28371	419	4	-	-	SYM
inlawrev-28371	419	5	2.5	2.5	NUM
inlawrev-28371	419	6	-	-	PUNCT
inlawrev-28371	419	7	5	5	NUM
inlawrev-28371	419	8	-	-	PUNCT
inlawrev-28371	419	9	40(f	40(f	NUM
inlawrev-28371	419	10	)	)	PUNCT
inlawrev-28371	419	11	(	(	PUNCT
inlawrev-28371	419	12	2018	2018	NUM
inlawrev-28371	419	13	)	)	PUNCT
inlawrev-28371	419	14	)	)	PUNCT
inlawrev-28371	419	15	.	.	PUNCT
inlawrev-28371	420	1	205	205	NUM
inlawrev-28371	420	2	.	.	PUNCT
inlawrev-28371	421	1	i	i	PRON
inlawrev-28371	421	2	d.	d.	PROPN
inlawrev-28371	421	3	(	(	PUNCT
inlawrev-28371	421	4	citing	cite	VERB
inlawrev-28371	421	5	ind	ind	NOUN
inlawrev-28371	421	6	.	.	PUNCT
inlawrev-28371	422	1	code	code	PROPN
inlawrev-28371	422	2	§	§	PROPN
inlawrev-28371	422	3	6	6	NUM
inlawrev-28371	422	4	-	-	SYM
inlawrev-28371	422	5	2.5	2.5	NUM
inlawrev-28371	422	6	-	-	PUNCT
inlawrev-28371	422	7	5	5	NUM
inlawrev-28371	422	8	-	-	PUNCT
inlawrev-28371	422	9	40(g	40(g	NUM
inlawrev-28371	422	10	)	)	PUNCT
inlawrev-28371	422	11	(	(	PUNCT
inlawrev-28371	422	12	2013	2013	NUM
inlawrev-28371	422	13	)	)	PUNCT
inlawrev-28371	422	14	)	)	PUNCT
inlawrev-28371	422	15	.	.	PUNCT
inlawrev-28371	423	1	206	206	NUM
inlawrev-28371	423	2	.	.	PUNCT
inlawrev-28371	424	1	i	i	PRON
inlawrev-28371	424	2	d.	d.	PROPN
inlawrev-28371	424	3	207	207	NUM
inlawrev-28371	424	4	.	.	PUNCT
inlawrev-28371	425	1	i	i	PRON
inlawrev-28371	425	2	d.	d.	PROPN
inlawrev-28371	425	3	at	at	ADP
inlawrev-28371	425	4	355	355	NUM
inlawrev-28371	425	5	.	.	PUNCT
inlawrev-28371	426	1	208	208	NUM
inlawrev-28371	426	2	.	.	PUNCT
inlawrev-28371	427	1	i	i	PRON
inlawrev-28371	427	2	d.	d.	PROPN
inlawrev-28371	427	3	(	(	PUNCT
inlawrev-28371	427	4	citing	cite	VERB
inlawrev-28371	427	5	ind	ind	NOUN
inlawrev-28371	427	6	.	.	PUNCT
inlawrev-28371	428	1	code	code	PROPN
inlawrev-28371	428	2	§	§	PROPN
inlawrev-28371	428	3	6	6	NUM
inlawrev-28371	428	4	-	-	SYM
inlawrev-28371	428	5	2.5	2.5	NUM
inlawrev-28371	428	6	-	-	PUNCT
inlawrev-28371	428	7	1	1	NUM
inlawrev-28371	428	8	-	-	SYM
inlawrev-28371	428	9	27	27	NUM
inlawrev-28371	428	10	(	(	PUNCT
inlawrev-28371	428	11	2011	2011	NUM
inlawrev-28371	428	12	)	)	PUNCT
inlawrev-28371	428	13	)	)	PUNCT
inlawrev-28371	428	14	;	;	PUNCT
inlawrev-28371	428	15	see	see	VERB
inlawrev-28371	428	16	also	also	ADV
inlawrev-28371	428	17	i	i	PROPN
inlawrev-28371	428	18	d.	d.	PROPN
inlawrev-28371	428	19	at	at	ADP
inlawrev-28371	428	20	353	353	NUM
inlawrev-28371	428	21	(	(	PUNCT
inlawrev-28371	428	22	pursuant	pursuant	ADJ
inlawrev-28371	428	23	to	to	ADP
inlawrev-28371	428	24	ind	ind	PROPN
inlawrev-28371	428	25	.	.	PUNCT
inlawrev-28371	429	1	code	code	PROPN
inlawrev-28371	429	2	§	§	PROPN
inlawrev-28371	429	3	6	6	NUM
inlawrev-28371	429	4	-	-	SYM
inlawrev-28371	429	5	2.5	2.5	NUM
inlawrev-28371	429	6	-	-	PUNCT
inlawrev-28371	429	7	1	1	NUM
inlawrev-28371	429	8	-	-	SYM
inlawrev-28371	429	9	27	27	NUM
inlawrev-28371	429	10	(	(	PUNCT
inlawrev-28371	429	11	2004	2004	NUM
inlawrev-28371	429	12	)	)	PUNCT
inlawrev-28371	429	13	,	,	PUNCT
inlawrev-28371	429	14	“	"	PUNCT
inlawrev-28371	429	15	[	[	X
inlawrev-28371	429	16	e]ectricity	e]ectricity	NOUN
inlawrev-28371	429	17	,	,	PUNCT
inlawrev-28371	429	18	water	water	NOUN
inlawrev-28371	429	19	,	,	PUNCT
inlawrev-28371	429	20	gas	gas	NOUN
inlawrev-28371	429	21	,	,	PUNCT
inlawrev-28371	430	1	[	[	X
inlawrev-28371	430	2	and	and	CCONJ
inlawrev-28371	430	3	]	]	PUNCT
inlawrev-28371	430	4	steam	steam	NOUN
inlawrev-28371	430	5	are	be	AUX
inlawrev-28371	430	6	deemed	deem	VERB
inlawrev-28371	430	7	to	to	PART
inlawrev-28371	430	8	be	be	AUX
inlawrev-28371	430	9	tangible	tangible	ADJ
inlawrev-28371	430	10	personal	personal	ADJ
inlawrev-28371	430	11	property	property	NOUN
inlawrev-28371	430	12	for	for	ADP
inlawrev-28371	430	13	purposes	purpose	NOUN
inlawrev-28371	430	14	of	of	ADP
inlawrev-28371	430	15	indiana	indiana	PROPN
inlawrev-28371	430	16	’s	’s	PART
inlawrev-28371	430	17	sales	sale	NOUN
inlawrev-28371	430	18	tax	tax	NOUN
inlawrev-28371	430	19	.	.	PUNCT
inlawrev-28371	430	20	”	"	PUNCT
inlawrev-28371	431	1	(	(	PUNCT
inlawrev-28371	431	2	internal	internal	ADJ
inlawrev-28371	431	3	quotations	quotation	NOUN
inlawrev-28371	431	4	marks	mark	NOUN
inlawrev-28371	431	5	omitted	omit	VERB
inlawrev-28371	431	6	)	)	PUNCT
inlawrev-28371	431	7	(	(	PUNCT
inlawrev-28371	431	8	alterations	alteration	NOUN
inlawrev-28371	431	9	in	in	ADP
inlawrev-28371	431	10	original	original	ADJ
inlawrev-28371	431	11	)	)	PUNCT
inlawrev-28371	431	12	)	)	PUNCT
inlawrev-28371	431	13	.	.	PUNCT
inlawrev-28371	432	1	2024	2024	NUM
inlawrev-28371	432	2	]	]	PUNCT
inlawrev-28371	432	3	tax	tax	NOUN
inlawrev-28371	432	4	law	law	NOUN
inlawrev-28371	432	5	997	997	NUM
inlawrev-28371	432	6	tangible	tangible	ADJ
inlawrev-28371	432	7	personal	personal	ADJ
inlawrev-28371	432	8	property	property	NOUN
inlawrev-28371	432	9	constituted	constitute	VERB
inlawrev-28371	432	10	exempt	exempt	ADJ
inlawrev-28371	432	11	research	research	NOUN
inlawrev-28371	432	12	and	and	CCONJ
inlawrev-28371	432	13	development	development	NOUN
inlawrev-28371	432	14	equipment	equipment	NOUN
inlawrev-28371	432	15	,	,	PUNCT
inlawrev-28371	432	16	and	and	CCONJ
inlawrev-28371	432	17	that	that	SCONJ
inlawrev-28371	432	18	definition	definition	NOUN
inlawrev-28371	432	19	did	do	AUX
inlawrev-28371	432	20	not	not	PART
inlawrev-28371	432	21	include	include	VERB
inlawrev-28371	432	22	utilities	utility	NOUN
inlawrev-28371	432	23	of	of	ADP
inlawrev-28371	432	24	any	any	DET
inlawrev-28371	432	25	type	type	NOUN
inlawrev-28371	432	26	.	.	PUNCT
inlawrev-28371	433	1	209	209	NUM
inlawrev-28371	433	2	the	the	DET
inlawrev-28371	433	3	tax	tax	NOUN
inlawrev-28371	433	4	court	court	NOUN
inlawrev-28371	433	5	agreed	agree	VERB
inlawrev-28371	433	6	with	with	ADP
inlawrev-28371	433	7	the	the	DET
inlawrev-28371	433	8	department	department	NOUN
inlawrev-28371	433	9	’s	’s	PART
inlawrev-28371	433	10	argument	argument	NOUN
inlawrev-28371	433	11	concerning	concern	VERB
inlawrev-28371	433	12	issue	issue	NOUN
inlawrev-28371	433	13	one	one	NUM
inlawrev-28371	433	14	.	.	PUNCT
inlawrev-28371	434	1	interpreting	interpret	VERB
inlawrev-28371	434	2	the	the	DET
inlawrev-28371	434	3	r	r	NOUN
inlawrev-28371	434	4	&	&	CCONJ
inlawrev-28371	434	5	d	d	NOUN
inlawrev-28371	434	6	sales	sale	NOUN
inlawrev-28371	434	7	tax	tax	NOUN
inlawrev-28371	434	8	exemption	exemption	NOUN
inlawrev-28371	434	9	statute	statute	NOUN
inlawrev-28371	434	10	as	as	SCONJ
inlawrev-28371	434	11	written	write	VERB
inlawrev-28371	434	12	and	and	CCONJ
inlawrev-28371	434	13	giving	give	VERB
inlawrev-28371	434	14	all	all	DET
inlawrev-28371	434	15	its	its	PRON
inlawrev-28371	434	16	words	word	NOUN
inlawrev-28371	434	17	their	their	PRON
inlawrev-28371	434	18	plain	plain	ADJ
inlawrev-28371	434	19	and	and	CCONJ
inlawrev-28371	434	20	ordinary	ordinary	ADJ
inlawrev-28371	434	21	meaning	meaning	NOUN
inlawrev-28371	434	22	,	,	PUNCT
inlawrev-28371	434	23	the	the	DET
inlawrev-28371	434	24	court	court	NOUN
inlawrev-28371	434	25	determined	determine	VERB
inlawrev-28371	434	26	that	that	SCONJ
inlawrev-28371	434	27	the	the	DET
inlawrev-28371	434	28	r	r	NOUN
inlawrev-28371	434	29	&	&	CCONJ
inlawrev-28371	434	30	d	d	PROPN
inlawrev-28371	434	31	exemption	exemption	NOUN
inlawrev-28371	434	32	’s	’s	PART
inlawrev-28371	434	33	definition	definition	NOUN
inlawrev-28371	434	34	of	of	ADP
inlawrev-28371	434	35	the	the	DET
inlawrev-28371	434	36	term	term	NOUN
inlawrev-28371	434	37	“	"	PUNCT
inlawrev-28371	434	38	equipment	equipment	NOUN
inlawrev-28371	434	39	”	"	PUNCT
inlawrev-28371	434	40	included	include	VERB
inlawrev-28371	434	41	property	property	NOUN
inlawrev-28371	434	42	that	that	PRON
inlawrev-28371	434	43	consisted	consist	VERB
inlawrev-28371	434	44	of	of	ADP
inlawrev-28371	434	45	an	an	DET
inlawrev-28371	434	46	express	express	ADJ
inlawrev-28371	434	47	list	list	NOUN
inlawrev-28371	434	48	of	of	ADP
inlawrev-28371	434	49	items	item	NOUN
inlawrev-28371	434	50	or	or	CCONJ
inlawrev-28371	434	51	a	a	DET
inlawrev-28371	434	52	combination	combination	NOUN
inlawrev-28371	434	53	of	of	ADP
inlawrev-28371	434	54	them.210	them.210	NOUN
inlawrev-28371	434	55	the	the	DET
inlawrev-28371	434	56	indiana	indiana	PROPN
inlawrev-28371	434	57	legislature	legislature	NOUN
inlawrev-28371	434	58	did	do	AUX
inlawrev-28371	434	59	not	not	PART
inlawrev-28371	434	60	use	use	VERB
inlawrev-28371	434	61	words	word	NOUN
inlawrev-28371	434	62	or	or	CCONJ
inlawrev-28371	434	63	phrases	phrase	NOUN
inlawrev-28371	434	64	such	such	ADJ
inlawrev-28371	434	65	as	as	ADP
inlawrev-28371	434	66	“	"	PUNCT
inlawrev-28371	434	67	‘	'	PUNCT
inlawrev-28371	434	68	such	such	ADJ
inlawrev-28371	434	69	as	as	ADP
inlawrev-28371	434	70	,	,	PUNCT
inlawrev-28371	434	71	’	'	PUNCT
inlawrev-28371	434	72	‘	'	PUNCT
inlawrev-28371	434	73	including	include	VERB
inlawrev-28371	434	74	,	,	PUNCT
inlawrev-28371	434	75	’	'	PUNCT
inlawrev-28371	434	76	or	or	CCONJ
inlawrev-28371	434	77	‘	'	PUNCT
inlawrev-28371	434	78	for	for	ADP
inlawrev-28371	434	79	example	example	NOUN
inlawrev-28371	434	80	’	'	PUNCT
inlawrev-28371	434	81	”	"	PUNCT
inlawrev-28371	434	82	to	to	PART
inlawrev-28371	434	83	suggest	suggest	VERB
inlawrev-28371	434	84	that	that	SCONJ
inlawrev-28371	434	85	the	the	DET
inlawrev-28371	434	86	list	list	NOUN
inlawrev-28371	434	87	of	of	ADP
inlawrev-28371	434	88	qualifying	qualify	VERB
inlawrev-28371	434	89	equipment	equipment	NOUN
inlawrev-28371	434	90	was	be	AUX
inlawrev-28371	434	91	not	not	PART
inlawrev-28371	434	92	exclusive.211	exclusive.211	PRON
inlawrev-28371	434	93	accordingly	accordingly	ADV
inlawrev-28371	434	94	,	,	PUNCT
inlawrev-28371	434	95	the	the	DET
inlawrev-28371	434	96	court	court	NOUN
inlawrev-28371	434	97	said	say	VERB
inlawrev-28371	434	98	that	that	SCONJ
inlawrev-28371	434	99	the	the	DET
inlawrev-28371	434	100	exemption	exemption	NOUN
inlawrev-28371	434	101	’s	’s	PART
inlawrev-28371	434	102	verbiage	verbiage	NOUN
inlawrev-28371	434	103	provided	provide	VERB
inlawrev-28371	434	104	no	no	DET
inlawrev-28371	434	105	indication	indication	NOUN
inlawrev-28371	434	106	that	that	SCONJ
inlawrev-28371	434	107	its	its	PRON
inlawrev-28371	434	108	specified	specified	ADJ
inlawrev-28371	434	109	list	list	NOUN
inlawrev-28371	434	110	of	of	ADP
inlawrev-28371	434	111	tangible	tangible	ADJ
inlawrev-28371	434	112	personal	personal	ADJ
inlawrev-28371	434	113	property	property	NOUN
inlawrev-28371	434	114	constituting	constitute	VERB
inlawrev-28371	434	115	qualifying	qualifying	NOUN
inlawrev-28371	434	116	equipment	equipment	NOUN
inlawrev-28371	434	117	was	be	AUX
inlawrev-28371	434	118	illustrative	illustrative	ADJ
inlawrev-28371	434	119	rather	rather	ADV
inlawrev-28371	434	120	than	than	ADP
inlawrev-28371	434	121	exclusive.212	exclusive.212	VERB
inlawrev-28371	434	122	the	the	DET
inlawrev-28371	434	123	tax	tax	NOUN
inlawrev-28371	434	124	court	court	NOUN
inlawrev-28371	434	125	also	also	ADV
inlawrev-28371	434	126	noted	note	VERB
inlawrev-28371	434	127	that	that	SCONJ
inlawrev-28371	434	128	courts	court	NOUN
inlawrev-28371	434	129	interpret	interpret	VERB
inlawrev-28371	434	130	tax	tax	NOUN
inlawrev-28371	434	131	exemption	exemption	NOUN
inlawrev-28371	434	132	statutes	statute	NOUN
inlawrev-28371	434	133	narrowly	narrowly	ADV
inlawrev-28371	434	134	,	,	PUNCT
inlawrev-28371	434	135	resolving	resolve	VERB
inlawrev-28371	434	136	any	any	DET
inlawrev-28371	434	137	ambiguity	ambiguity	NOUN
inlawrev-28371	434	138	in	in	ADP
inlawrev-28371	434	139	the	the	DET
inlawrev-28371	434	140	taxing	tax	VERB
inlawrev-28371	434	141	authority	authority	NOUN
inlawrev-28371	434	142	’s	’s	PART
inlawrev-28371	434	143	favor.213	favor.213	NOUN
inlawrev-28371	434	144	accordingly	accordingly	ADV
inlawrev-28371	434	145	,	,	PUNCT
inlawrev-28371	434	146	this	this	DET
inlawrev-28371	434	147	interpretive	interpretive	ADJ
inlawrev-28371	434	148	principle	principle	NOUN
inlawrev-28371	434	149	mandated	mandate	VERB
inlawrev-28371	434	150	that	that	SCONJ
inlawrev-28371	434	151	the	the	DET
inlawrev-28371	434	152	court	court	NOUN
inlawrev-28371	434	153	narrowly	narrowly	ADV
inlawrev-28371	434	154	interpret	interpret	VERB
inlawrev-28371	434	155	the	the	DET
inlawrev-28371	434	156	r	r	NOUN
inlawrev-28371	434	157	&	&	CCONJ
inlawrev-28371	434	158	d	d	NOUN
inlawrev-28371	434	159	exemption	exemption	NOUN
inlawrev-28371	434	160	and	and	CCONJ
inlawrev-28371	434	161	not	not	PART
inlawrev-28371	434	162	expand	expand	VERB
inlawrev-28371	434	163	its	its	PRON
inlawrev-28371	434	164	specified	specified	ADJ
inlawrev-28371	434	165	list	list	NOUN
inlawrev-28371	434	166	of	of	ADP
inlawrev-28371	434	167	exempt	exempt	ADJ
inlawrev-28371	434	168	items.214	items.214	ADJ
inlawrev-28371	434	169	finally	finally	ADV
inlawrev-28371	434	170	,	,	PUNCT
inlawrev-28371	434	171	the	the	DET
inlawrev-28371	434	172	tax	tax	NOUN
inlawrev-28371	434	173	court	court	NOUN
inlawrev-28371	434	174	used	use	VERB
inlawrev-28371	434	175	another	another	DET
inlawrev-28371	434	176	statutory	statutory	ADJ
inlawrev-28371	434	177	interpretative	interpretative	ADJ
inlawrev-28371	434	178	principle	principle	NOUN
inlawrev-28371	434	179	to	to	PART
inlawrev-28371	434	180	support	support	VERB
inlawrev-28371	434	181	its	its	PRON
inlawrev-28371	434	182	conclusion	conclusion	NOUN
inlawrev-28371	434	183	.	.	PUNCT
inlawrev-28371	435	1	the	the	DET
inlawrev-28371	435	2	court	court	NOUN
inlawrev-28371	435	3	said	say	VERB
inlawrev-28371	435	4	that	that	SCONJ
inlawrev-28371	435	5	the	the	DET
inlawrev-28371	435	6	more	more	ADV
inlawrev-28371	435	7	specific	specific	ADJ
inlawrev-28371	435	8	r	r	NOUN
inlawrev-28371	435	9	&	&	CCONJ
inlawrev-28371	435	10	d	d	NOUN
inlawrev-28371	435	11	sales	sale	NOUN
inlawrev-28371	435	12	tax	tax	NOUN
inlawrev-28371	435	13	exemption	exemption	NOUN
inlawrev-28371	435	14	statute	statute	NOUN
inlawrev-28371	435	15	must	must	AUX
inlawrev-28371	435	16	control	control	VERB
inlawrev-28371	435	17	over	over	ADP
inlawrev-28371	435	18	the	the	DET
inlawrev-28371	435	19	general	general	ADJ
inlawrev-28371	435	20	statute	statute	NOUN
inlawrev-28371	435	21	mandating	mandate	VERB
inlawrev-28371	435	22	that	that	SCONJ
inlawrev-28371	435	23	utilities	utility	NOUN
inlawrev-28371	435	24	constitute	constitute	VERB
inlawrev-28371	435	25	tangible	tangible	ADJ
inlawrev-28371	435	26	personal	personal	ADJ
inlawrev-28371	435	27	property	property	NOUN
inlawrev-28371	435	28	subject	subject	NOUN
inlawrev-28371	435	29	to	to	ADP
inlawrev-28371	435	30	sales	sale	NOUN
inlawrev-28371	435	31	and	and	CCONJ
inlawrev-28371	435	32	use	use	NOUN
inlawrev-28371	435	33	taxes.215	taxes.215	VERB
inlawrev-28371	435	34	accordingly	accordingly	ADV
inlawrev-28371	435	35	,	,	PUNCT
inlawrev-28371	435	36	the	the	DET
inlawrev-28371	435	37	tax	tax	NOUN
inlawrev-28371	435	38	court	court	NOUN
inlawrev-28371	435	39	concluded	conclude	VERB
inlawrev-28371	435	40	that	that	SCONJ
inlawrev-28371	435	41	the	the	DET
inlawrev-28371	435	42	department	department	NOUN
inlawrev-28371	435	43	did	do	AUX
inlawrev-28371	435	44	not	not	PART
inlawrev-28371	435	45	err	err	VERB
inlawrev-28371	435	46	when	when	SCONJ
inlawrev-28371	435	47	it	it	PRON
inlawrev-28371	435	48	determined	determine	VERB
inlawrev-28371	435	49	that	that	DET
inlawrev-28371	435	50	covance	covance	NOUN
inlawrev-28371	435	51	’s	’s	PART
inlawrev-28371	435	52	older	old	ADJ
inlawrev-28371	435	53	utilities	utility	NOUN
inlawrev-28371	435	54	did	do	AUX
inlawrev-28371	435	55	not	not	PART
inlawrev-28371	435	56	qualify	qualify	VERB
inlawrev-28371	435	57	for	for	ADP
inlawrev-28371	435	58	indiana	indiana	PROPN
inlawrev-28371	435	59	’s	’s	PART
inlawrev-28371	435	60	r	r	PROPN
inlawrev-28371	435	61	&	&	CCONJ
inlawrev-28371	435	62	d	d	NOUN
inlawrev-28371	435	63	sales	sale	NOUN
inlawrev-28371	435	64	tax	tax	NOUN
inlawrev-28371	435	65	exemption.216	exemption.216	VERB
inlawrev-28371	435	66	the	the	DET
inlawrev-28371	435	67	court	court	NOUN
inlawrev-28371	435	68	granted	grant	VERB
inlawrev-28371	435	69	summary	summary	NOUN
inlawrev-28371	435	70	judgment	judgment	NOUN
inlawrev-28371	435	71	on	on	ADP
inlawrev-28371	435	72	issue	issue	NOUN
inlawrev-28371	435	73	one	one	NUM
inlawrev-28371	435	74	in	in	ADP
inlawrev-28371	435	75	the	the	DET
inlawrev-28371	435	76	department	department	NOUN
inlawrev-28371	435	77	’s	’s	PART
inlawrev-28371	435	78	favor.217	favor.217	PROPN
inlawrev-28371	435	79	next	next	ADV
inlawrev-28371	435	80	,	,	PUNCT
inlawrev-28371	435	81	the	the	DET
inlawrev-28371	435	82	tax	tax	NOUN
inlawrev-28371	435	83	court	court	NOUN
inlawrev-28371	435	84	considered	consider	VERB
inlawrev-28371	435	85	issue	issue	NOUN
inlawrev-28371	435	86	two	two	NUM
inlawrev-28371	435	87	.	.	PUNCT
inlawrev-28371	436	1	covance	covance	NOUN
inlawrev-28371	436	2	asserted	assert	VERB
inlawrev-28371	436	3	that	that	SCONJ
inlawrev-28371	436	4	the	the	DET
inlawrev-28371	436	5	department	department	NOUN
inlawrev-28371	436	6	’s	’s	PART
inlawrev-28371	436	7	determination	determination	NOUN
inlawrev-28371	436	8	that	that	SCONJ
inlawrev-28371	436	9	it	it	PRON
inlawrev-28371	436	10	predominantly	predominantly	ADV
inlawrev-28371	436	11	used	use	VERB
inlawrev-28371	436	12	its	its	PRON
inlawrev-28371	436	13	new	new	ADJ
inlawrev-28371	436	14	utilities	utility	NOUN
inlawrev-28371	436	15	in	in	ADP
inlawrev-28371	436	16	relation	relation	NOUN
inlawrev-28371	436	17	to	to	PART
inlawrev-28371	436	18	research	research	NOUN
inlawrev-28371	436	19	and	and	CCONJ
inlawrev-28371	436	20	development	development	NOUN
inlawrev-28371	436	21	property	property	NOUN
inlawrev-28371	436	22	mandated	mandate	VERB
inlawrev-28371	436	23	that	that	SCONJ
inlawrev-28371	436	24	the	the	DET
inlawrev-28371	436	25	department	department	NOUN
inlawrev-28371	436	26	issue	issue	VERB
inlawrev-28371	436	27	a	a	DET
inlawrev-28371	436	28	full	full	ADJ
inlawrev-28371	436	29	sales	sale	NOUN
inlawrev-28371	436	30	tax	tax	NOUN
inlawrev-28371	436	31	refund.218	refund.218	NOUN
inlawrev-28371	436	32	covance	covance	NOUN
inlawrev-28371	436	33	argued	argue	VERB
inlawrev-28371	436	34	that	that	SCONJ
inlawrev-28371	436	35	the	the	DET
inlawrev-28371	436	36	exemption	exemption	NOUN
inlawrev-28371	436	37	statute	statute	NOUN
inlawrev-28371	436	38	did	do	AUX
inlawrev-28371	436	39	not	not	PART
inlawrev-28371	436	40	permit	permit	VERB
inlawrev-28371	436	41	the	the	DET
inlawrev-28371	436	42	department	department	NOUN
inlawrev-28371	436	43	to	to	PART
inlawrev-28371	436	44	issue	issue	VERB
inlawrev-28371	436	45	partial	partial	ADJ
inlawrev-28371	436	46	refunds	refund	NOUN
inlawrev-28371	436	47	after	after	ADP
inlawrev-28371	436	48	making	make	VERB
inlawrev-28371	436	49	a	a	DET
inlawrev-28371	436	50	finding	finding	NOUN
inlawrev-28371	436	51	of	of	ADP
inlawrev-28371	436	52	predominant	predominant	ADJ
inlawrev-28371	436	53	use.219	use.219	NOUN
inlawrev-28371	436	54	the	the	DET
inlawrev-28371	436	55	tax	tax	NOUN
inlawrev-28371	436	56	court	court	NOUN
inlawrev-28371	436	57	disagreed	disagree	VERB
inlawrev-28371	436	58	with	with	ADP
inlawrev-28371	436	59	covance.220	covance.220	PROPN
inlawrev-28371	436	60	the	the	DET
inlawrev-28371	436	61	court	court	NOUN
inlawrev-28371	436	62	noted	note	VERB
inlawrev-28371	436	63	that	that	SCONJ
inlawrev-28371	436	64	the	the	DET
inlawrev-28371	436	65	r	r	PROPN
inlawrev-28371	436	66	&	&	CCONJ
inlawrev-28371	436	67	d	d	PROPN
inlawrev-28371	436	68	exemption	exemption	NOUN
inlawrev-28371	436	69	statute	statute	NOUN
inlawrev-28371	436	70	provided	provide	VERB
inlawrev-28371	436	71	that	that	SCONJ
inlawrev-28371	436	72	indiana	indiana	PROPN
inlawrev-28371	436	73	exempted	exempt	VERB
inlawrev-28371	436	74	from	from	ADP
inlawrev-28371	436	75	sales	sale	NOUN
inlawrev-28371	436	76	and	and	CCONJ
inlawrev-28371	436	77	use	use	VERB
inlawrev-28371	436	78	taxes	taxis	NOUN
inlawrev-28371	436	79	:	:	PUNCT
inlawrev-28371	436	80	(	(	PUNCT
inlawrev-28371	436	81	a	a	X
inlawrev-28371	436	82	)	)	PUNCT
inlawrev-28371	436	83	equipment	equipment	NOUN
inlawrev-28371	436	84	purchased	purchase	VERB
inlawrev-28371	436	85	for	for	ADP
inlawrev-28371	436	86	the	the	DET
inlawrev-28371	436	87	purpose	purpose	NOUN
inlawrev-28371	436	88	of	of	ADP
inlawrev-28371	436	89	r	r	NOUN
inlawrev-28371	436	90	&	&	CCONJ
inlawrev-28371	436	91	d	d	NOUN
inlawrev-28371	436	92	“	"	PUNCT
inlawrev-28371	436	93	activities	activity	NOUN
inlawrev-28371	436	94	devoted	devote	VERB
inlawrev-28371	436	95	—	—	PUNCT
inlawrev-28371	436	96	—	—	PUNCT
inlawrev-28371	436	97	—	—	PUNCT
inlawrev-28371	436	98	—	—	PUNCT
inlawrev-28371	436	99	—	—	PUNCT
inlawrev-28371	436	100	—	—	PUNCT
inlawrev-28371	436	101	—	—	PUNCT
inlawrev-28371	436	102	—	—	PUNCT
inlawrev-28371	436	103	—	—	PUNCT
inlawrev-28371	436	104	—	—	PUNCT
inlawrev-28371	436	105	—	—	PUNCT
inlawrev-28371	436	106	—	—	PUNCT
inlawrev-28371	436	107	—	—	PUNCT
inlawrev-28371	436	108	—	—	PUNCT
inlawrev-28371	436	109	—	—	PUNCT
inlawrev-28371	436	110	—	—	PUNCT
inlawrev-28371	436	111	—	—	PUNCT
inlawrev-28371	436	112	—	—	PUNCT
inlawrev-28371	436	113	—	—	PUNCT
inlawrev-28371	436	114	—	—	PUNCT
inlawrev-28371	436	115	—	—	PUNCT
inlawrev-28371	436	116	—	—	PUNCT
inlawrev-28371	436	117	—	—	PUNCT
inlawrev-28371	436	118	—	—	PUNCT
inlawrev-28371	436	119	—	—	PUNCT
inlawrev-28371	436	120	—	—	PUNCT
inlawrev-28371	436	121	—	—	PUNCT
inlawrev-28371	436	122	—	—	PUNCT
inlawrev-28371	436	123	—	—	PUNCT
inlawrev-28371	436	124	209	209	NUM
inlawrev-28371	436	125	.	.	PUNCT
inlawrev-28371	437	1	i	i	PRON
inlawrev-28371	437	2	d.	d.	PROPN
inlawrev-28371	437	3	(	(	PUNCT
inlawrev-28371	437	4	citing	cite	VERB
inlawrev-28371	437	5	ind	ind	NOUN
inlawrev-28371	437	6	.	.	PUNCT
inlawrev-28371	438	1	code	code	PROPN
inlawrev-28371	438	2	§	§	PROPN
inlawrev-28371	438	3	6	6	NUM
inlawrev-28371	438	4	-	-	SYM
inlawrev-28371	438	5	2.5	2.5	NUM
inlawrev-28371	438	6	-	-	PUNCT
inlawrev-28371	438	7	5	5	NUM
inlawrev-28371	438	8	-	-	PUNCT
inlawrev-28371	438	9	40(b	40(b	NUM
inlawrev-28371	438	10	)	)	PUNCT
inlawrev-28371	438	11	(	(	PUNCT
inlawrev-28371	438	12	2018	2018	NUM
inlawrev-28371	438	13	)	)	PUNCT
inlawrev-28371	438	14	)	)	PUNCT
inlawrev-28371	438	15	.	.	PUNCT
inlawrev-28371	439	1	210	210	NUM
inlawrev-28371	439	2	.	.	PUNCT
inlawrev-28371	440	1	i	i	PRON
inlawrev-28371	440	2	d.	d.	PROPN
inlawrev-28371	440	3	(	(	PUNCT
inlawrev-28371	440	4	citing	cite	VERB
inlawrev-28371	440	5	ind	ind	NOUN
inlawrev-28371	440	6	.	.	PUNCT
inlawrev-28371	441	1	code	code	PROPN
inlawrev-28371	441	2	§	§	PROPN
inlawrev-28371	441	3	6	6	NUM
inlawrev-28371	441	4	-	-	SYM
inlawrev-28371	441	5	2.5	2.5	NUM
inlawrev-28371	441	6	-	-	PUNCT
inlawrev-28371	441	7	4	4	NUM
inlawrev-28371	441	8	-	-	PUNCT
inlawrev-28371	441	9	40(b)(1	40(b)(1	NUM
inlawrev-28371	441	10	)	)	PUNCT
inlawrev-28371	441	11	(	(	PUNCT
inlawrev-28371	441	12	2018	2018	NUM
inlawrev-28371	441	13	)	)	PUNCT
inlawrev-28371	441	14	)	)	PUNCT
inlawrev-28371	441	15	.	.	PUNCT
inlawrev-28371	442	1	211	211	NUM
inlawrev-28371	442	2	.	.	PUNCT
inlawrev-28371	443	1	i	i	PRON
inlawrev-28371	443	2	d.	d.	PROPN
inlawrev-28371	443	3	212	212	NUM
inlawrev-28371	443	4	.	.	PUNCT
inlawrev-28371	444	1	i	i	PRON
inlawrev-28371	444	2	d.	d.	PROPN
inlawrev-28371	444	3	213	213	NUM
inlawrev-28371	444	4	.	.	PUNCT
inlawrev-28371	445	1	i	i	PRON
inlawrev-28371	445	2	d.	d.	PROPN
inlawrev-28371	445	3	(	(	PUNCT
inlawrev-28371	445	4	citing	cite	VERB
inlawrev-28371	445	5	raintree	raintree	PROPN
inlawrev-28371	445	6	friends	friend	NOUN
inlawrev-28371	445	7	hous	hous	ADJ
inlawrev-28371	445	8	.	.	PUNCT
inlawrev-28371	445	9	,	,	PUNCT
inlawrev-28371	445	10	inc	inc	PROPN
inlawrev-28371	445	11	.	.	PROPN
inlawrev-28371	446	1	v.	v.	PROPN
inlawrev-28371	446	2	ind	ind	PROPN
inlawrev-28371	446	3	.	.	PUNCT
inlawrev-28371	447	1	dep’t	dep’t	NOUN
inlawrev-28371	447	2	of	of	ADP
inlawrev-28371	447	3	state	state	NOUN
inlawrev-28371	447	4	revenue	revenue	NOUN
inlawrev-28371	447	5	,	,	PUNCT
inlawrev-28371	447	6	667	667	NUM
inlawrev-28371	447	7	n.e.2d	n.e.2d	NOUN
inlawrev-28371	447	8	810	810	NUM
inlawrev-28371	447	9	,	,	PUNCT
inlawrev-28371	447	10	813	813	NUM
inlawrev-28371	447	11	(	(	PUNCT
inlawrev-28371	447	12	ind	ind	NOUN
inlawrev-28371	447	13	.	.	PUNCT
inlawrev-28371	448	1	t.c	t.c	PROPN
inlawrev-28371	448	2	.	.	PROPN
inlawrev-28371	448	3	1996	1996	NUM
inlawrev-28371	448	4	)	)	PUNCT
inlawrev-28371	448	5	)	)	PUNCT
inlawrev-28371	448	6	.	.	PUNCT
inlawrev-28371	449	1	214	214	NUM
inlawrev-28371	449	2	.	.	PUNCT
inlawrev-28371	450	1	i	i	PRON
inlawrev-28371	450	2	d.	d.	PROPN
inlawrev-28371	450	3	at	at	ADP
inlawrev-28371	450	4	356	356	NUM
inlawrev-28371	450	5	.	.	PUNCT
inlawrev-28371	451	1	215	215	NUM
inlawrev-28371	451	2	.	.	PUNCT
inlawrev-28371	452	1	i	i	PRON
inlawrev-28371	452	2	d.	d.	PROPN
inlawrev-28371	452	3	(	(	PUNCT
inlawrev-28371	452	4	citing	cite	VERB
inlawrev-28371	452	5	city	city	PROPN
inlawrev-28371	452	6	sec	sec	PROPN
inlawrev-28371	452	7	.	.	PROPN
inlawrev-28371	452	8	corp	corp	PROPN
inlawrev-28371	452	9	.	.	PROPN
inlawrev-28371	453	1	v.	v.	ADP
inlawrev-28371	453	2	dep’t	dep’t	NOUN
inlawrev-28371	453	3	of	of	ADP
inlawrev-28371	453	4	state	state	NOUN
inlawrev-28371	453	5	revenue	revenue	NOUN
inlawrev-28371	453	6	,	,	PUNCT
inlawrev-28371	453	7	704	704	NUM
inlawrev-28371	453	8	n.e.2d	n.e.2d	NOUN
inlawrev-28371	453	9	1122	1122	NUM
inlawrev-28371	453	10	,	,	PUNCT
inlawrev-28371	453	11	1128	1128	NUM
inlawrev-28371	453	12	(	(	PUNCT
inlawrev-28371	453	13	ind	ind	NOUN
inlawrev-28371	453	14	.	.	PUNCT
inlawrev-28371	454	1	t.c	t.c	PROPN
inlawrev-28371	454	2	.	.	PROPN
inlawrev-28371	454	3	1998	1998	NUM
inlawrev-28371	454	4	)	)	PUNCT
inlawrev-28371	455	1	(	(	PUNCT
inlawrev-28371	455	2	holding	hold	VERB
inlawrev-28371	455	3	that	that	SCONJ
inlawrev-28371	455	4	“	"	PUNCT
inlawrev-28371	455	5	[	[	X
inlawrev-28371	455	6	w]hen	w]hen	X
inlawrev-28371	455	7	two	two	NUM
inlawrev-28371	455	8	statutory	statutory	ADJ
inlawrev-28371	455	9	provisions	provision	NOUN
inlawrev-28371	455	10	[	[	X
inlawrev-28371	455	11	related	relate	VERB
inlawrev-28371	455	12	to	to	ADP
inlawrev-28371	455	13	the	the	DET
inlawrev-28371	455	14	same	same	ADJ
inlawrev-28371	455	15	subject	subject	NOUN
inlawrev-28371	455	16	matter	matter	NOUN
inlawrev-28371	455	17	]	]	PUNCT
inlawrev-28371	455	18	are	be	AUX
inlawrev-28371	455	19	in	in	ADP
inlawrev-28371	455	20	conflict	conflict	NOUN
inlawrev-28371	455	21	with	with	ADP
inlawrev-28371	455	22	one	one	NUM
inlawrev-28371	455	23	another	another	DET
inlawrev-28371	455	24	,	,	PUNCT
inlawrev-28371	455	25	the	the	DET
inlawrev-28371	455	26	more	more	ADV
inlawrev-28371	455	27	specific	specific	ADJ
inlawrev-28371	455	28	of	of	ADP
inlawrev-28371	455	29	the	the	DET
inlawrev-28371	455	30	two	two	NUM
inlawrev-28371	455	31	controls	control	NOUN
inlawrev-28371	455	32	.	.	PUNCT
inlawrev-28371	455	33	”	"	PUNCT
inlawrev-28371	455	34	)	)	PUNCT
inlawrev-28371	455	35	.	.	PUNCT
inlawrev-28371	456	1	216	216	NUM
inlawrev-28371	456	2	.	.	PUNCT
inlawrev-28371	457	1	i	i	PRON
inlawrev-28371	457	2	d.	d.	PROPN
inlawrev-28371	457	3	217	217	NUM
inlawrev-28371	457	4	.	.	PUNCT
inlawrev-28371	458	1	i	i	PRON
inlawrev-28371	458	2	d.	d.	PROPN
inlawrev-28371	458	3	at	at	ADP
inlawrev-28371	458	4	356	356	NUM
inlawrev-28371	458	5	,	,	PUNCT
inlawrev-28371	458	6	362	362	NUM
inlawrev-28371	458	7	.	.	PUNCT
inlawrev-28371	458	8	218	218	NUM
inlawrev-28371	458	9	.	.	PUNCT
inlawrev-28371	459	1	i	i	PRON
inlawrev-28371	459	2	d.	d.	PROPN
inlawrev-28371	459	3	at	at	ADP
inlawrev-28371	459	4	357	357	NUM
inlawrev-28371	459	5	.	.	PUNCT
inlawrev-28371	460	1	219	219	NUM
inlawrev-28371	460	2	.	.	PUNCT
inlawrev-28371	461	1	i	i	PRON
inlawrev-28371	461	2	d.	d.	PROPN
inlawrev-28371	461	3	220	220	NUM
inlawrev-28371	461	4	.	.	PUNCT
inlawrev-28371	462	1	i	i	PRON
inlawrev-28371	462	2	d.	d.	PROPN
inlawrev-28371	462	3	at	at	ADP
inlawrev-28371	462	4	357	357	NUM
inlawrev-28371	462	5	-	-	SYM
inlawrev-28371	462	6	58	58	NUM
inlawrev-28371	462	7	.	.	PUNCT
inlawrev-28371	463	1	indiana	indiana	PROPN
inlawrev-28371	463	2	law	law	PROPN
inlawrev-28371	463	3	review	review	NOUN
inlawrev-28371	464	1	[	[	X
inlawrev-28371	464	2	vol	vol	NOUN
inlawrev-28371	464	3	.	.	PUNCT
inlawrev-28371	464	4	57:979	57:979	NUM
inlawrev-28371	464	5	998	998	NUM
inlawrev-28371	464	6	directly	directly	ADV
inlawrev-28371	464	7	to	to	ADP
inlawrev-28371	464	8	experimental	experimental	ADJ
inlawrev-28371	464	9	or	or	CCONJ
inlawrev-28371	464	10	laboratory	laboratory	NOUN
inlawrev-28371	464	11	research	research	NOUN
inlawrev-28371	464	12	”	"	PUNCT
inlawrev-28371	464	13	;	;	PUNCT
inlawrev-28371	464	14	and	and	CCONJ
inlawrev-28371	464	15	(	(	PUNCT
inlawrev-28371	464	16	b	b	X
inlawrev-28371	464	17	)	)	PUNCT
inlawrev-28371	464	18	property	property	NOUN
inlawrev-28371	464	19	purchased	purchase	VERB
inlawrev-28371	464	20	for	for	ADP
inlawrev-28371	464	21	the	the	DET
inlawrev-28371	464	22	purpose	purpose	NOUN
inlawrev-28371	464	23	of	of	ADP
inlawrev-28371	464	24	r	r	NOUN
inlawrev-28371	464	25	&	&	CCONJ
inlawrev-28371	464	26	d	d	NOUN
inlawrev-28371	464	27	activities	activity	NOUN
inlawrev-28371	464	28	“	"	PUNCT
inlawrev-28371	464	29	essential	essential	ADJ
inlawrev-28371	464	30	and	and	CCONJ
inlawrev-28371	464	31	integral	integral	ADJ
inlawrev-28371	464	32	to	to	ADP
inlawrev-28371	464	33	”	"	PUNCT
inlawrev-28371	464	34	experimental	experimental	ADJ
inlawrev-28371	464	35	or	or	CCONJ
inlawrev-28371	464	36	laboratory	laboratory	NOUN
inlawrev-28371	464	37	research	research	NOUN
inlawrev-28371	464	38	,	,	PUNCT
inlawrev-28371	464	39	and	and	CCONJ
inlawrev-28371	464	40	not	not	PART
inlawrev-28371	464	41	merely	merely	ADV
inlawrev-28371	464	42	“	"	PUNCT
inlawrev-28371	464	43	incidental	incidental	ADJ
inlawrev-28371	464	44	”	"	PUNCT
inlawrev-28371	464	45	to	to	ADP
inlawrev-28371	464	46	such	such	ADJ
inlawrev-28371	464	47	research.221	research.221	NOUN
inlawrev-28371	464	48	accordingly	accordingly	ADV
inlawrev-28371	464	49	,	,	PUNCT
inlawrev-28371	464	50	the	the	DET
inlawrev-28371	464	51	tax	tax	NOUN
inlawrev-28371	464	52	court	court	NOUN
inlawrev-28371	464	53	held	hold	VERB
inlawrev-28371	464	54	that	that	SCONJ
inlawrev-28371	464	55	the	the	DET
inlawrev-28371	464	56	statute	statute	NOUN
inlawrev-28371	464	57	’s	’s	PART
inlawrev-28371	464	58	use	use	NOUN
inlawrev-28371	464	59	of	of	ADP
inlawrev-28371	464	60	the	the	DET
inlawrev-28371	464	61	word	word	NOUN
inlawrev-28371	464	62	“	"	PUNCT
inlawrev-28371	464	63	directly	directly	ADV
inlawrev-28371	464	64	”	"	PUNCT
inlawrev-28371	464	65	with	with	ADP
inlawrev-28371	464	66	regard	regard	NOUN
inlawrev-28371	464	67	to	to	AUX
inlawrev-28371	464	68	exempt	exempt	VERB
inlawrev-28371	464	69	r	r	NOUN
inlawrev-28371	464	70	&	&	CCONJ
inlawrev-28371	464	71	d	d	NOUN
inlawrev-28371	464	72	equipment	equipment	NOUN
inlawrev-28371	464	73	,	,	PUNCT
inlawrev-28371	464	74	and	and	CCONJ
inlawrev-28371	464	75	its	its	PRON
inlawrev-28371	464	76	use	use	NOUN
inlawrev-28371	464	77	of	of	ADP
inlawrev-28371	464	78	the	the	DET
inlawrev-28371	464	79	phrase	phrase	NOUN
inlawrev-28371	464	80	“	"	PUNCT
inlawrev-28371	464	81	essential	essential	ADJ
inlawrev-28371	464	82	and	and	CCONJ
inlawrev-28371	464	83	integral	integral	ADJ
inlawrev-28371	464	84	to	to	ADP
inlawrev-28371	464	85	”	"	PUNCT
inlawrev-28371	464	86	with	with	ADP
inlawrev-28371	464	87	regard	regard	NOUN
inlawrev-28371	464	88	to	to	AUX
inlawrev-28371	464	89	exempt	exempt	VERB
inlawrev-28371	464	90	property	property	NOUN
inlawrev-28371	464	91	along	along	ADP
inlawrev-28371	464	92	with	with	ADP
inlawrev-28371	464	93	the	the	DET
inlawrev-28371	464	94	word	word	NOUN
inlawrev-28371	464	95	“	"	PUNCT
inlawrev-28371	464	96	incidental	incidental	ADJ
inlawrev-28371	464	97	”	"	PUNCT
inlawrev-28371	464	98	with	with	ADP
inlawrev-28371	464	99	regard	regard	NOUN
inlawrev-28371	464	100	to	to	ADP
inlawrev-28371	464	101	unexempted	unexempted	ADJ
inlawrev-28371	464	102	property	property	NOUN
inlawrev-28371	464	103	meant	mean	VERB
inlawrev-28371	464	104	that	that	SCONJ
inlawrev-28371	464	105	the	the	DET
inlawrev-28371	464	106	department	department	NOUN
inlawrev-28371	464	107	was	be	AUX
inlawrev-28371	464	108	required	require	VERB
inlawrev-28371	464	109	to	to	PART
inlawrev-28371	464	110	undergo	undergo	VERB
inlawrev-28371	464	111	a	a	DET
inlawrev-28371	464	112	proportionality	proportionality	NOUN
inlawrev-28371	464	113	analysis.222	analysis.222	NOUN
inlawrev-28371	464	114	in	in	ADP
inlawrev-28371	464	115	other	other	ADJ
inlawrev-28371	464	116	words	word	NOUN
inlawrev-28371	464	117	,	,	PUNCT
inlawrev-28371	464	118	the	the	DET
inlawrev-28371	464	119	exemption	exemption	NOUN
inlawrev-28371	464	120	statute	statute	NOUN
inlawrev-28371	464	121	’s	’s	PART
inlawrev-28371	464	122	plain	plain	ADJ
inlawrev-28371	464	123	and	and	CCONJ
inlawrev-28371	464	124	unambiguous	unambiguous	ADJ
inlawrev-28371	464	125	verbiage	verbiage	NOUN
inlawrev-28371	464	126	required	require	VERB
inlawrev-28371	464	127	the	the	DET
inlawrev-28371	464	128	department	department	NOUN
inlawrev-28371	464	129	to	to	PART
inlawrev-28371	464	130	premise	premise	VERB
inlawrev-28371	464	131	any	any	DET
inlawrev-28371	464	132	sales	sale	NOUN
inlawrev-28371	464	133	tax	tax	NOUN
inlawrev-28371	464	134	refund	refund	NOUN
inlawrev-28371	464	135	on	on	ADP
inlawrev-28371	464	136	its	its	PRON
inlawrev-28371	464	137	determination	determination	NOUN
inlawrev-28371	464	138	of	of	ADP
inlawrev-28371	464	139	which	which	PRON
inlawrev-28371	464	140	tax	tax	NOUN
inlawrev-28371	464	141	dollars	dollar	NOUN
inlawrev-28371	464	142	corresponded	correspond	VERB
inlawrev-28371	464	143	to	to	ADP
inlawrev-28371	464	144	equipment	equipment	NOUN
inlawrev-28371	464	145	“	"	PUNCT
inlawrev-28371	464	146	directly	directly	ADV
inlawrev-28371	464	147	”	"	PUNCT
inlawrev-28371	464	148	related	relate	VERB
inlawrev-28371	464	149	to	to	ADP
inlawrev-28371	464	150	experimental	experimental	ADJ
inlawrev-28371	464	151	or	or	CCONJ
inlawrev-28371	464	152	laboratory	laboratory	NOUN
inlawrev-28371	464	153	research	research	NOUN
inlawrev-28371	464	154	,	,	PUNCT
inlawrev-28371	464	155	which	which	DET
inlawrev-28371	464	156	tax	tax	NOUN
inlawrev-28371	464	157	dollars	dollar	NOUN
inlawrev-28371	464	158	corresponded	correspond	VERB
inlawrev-28371	464	159	to	to	ADP
inlawrev-28371	464	160	property	property	NOUN
inlawrev-28371	464	161	“	"	PUNCT
inlawrev-28371	464	162	essential	essential	ADJ
inlawrev-28371	464	163	and	and	CCONJ
inlawrev-28371	464	164	integral	integral	ADJ
inlawrev-28371	464	165	to	to	ADP
inlawrev-28371	464	166	”	"	PUNCT
inlawrev-28371	464	167	experimental	experimental	ADJ
inlawrev-28371	464	168	or	or	CCONJ
inlawrev-28371	464	169	laboratory	laboratory	NOUN
inlawrev-28371	464	170	research	research	NOUN
inlawrev-28371	464	171	,	,	PUNCT
inlawrev-28371	464	172	and	and	CCONJ
inlawrev-28371	464	173	which	which	DET
inlawrev-28371	464	174	tax	tax	NOUN
inlawrev-28371	464	175	dollars	dollar	NOUN
inlawrev-28371	464	176	correspond	correspond	VERB
inlawrev-28371	464	177	to	to	ADP
inlawrev-28371	464	178	property	property	NOUN
inlawrev-28371	464	179	“	"	PUNCT
inlawrev-28371	464	180	incidental	incidental	ADJ
inlawrev-28371	464	181	”	"	PUNCT
inlawrev-28371	464	182	to	to	ADP
inlawrev-28371	464	183	experimental	experimental	ADJ
inlawrev-28371	464	184	or	or	CCONJ
inlawrev-28371	464	185	laboratory	laboratory	NOUN
inlawrev-28371	464	186	research.223	research.223	NOUN
inlawrev-28371	464	187	the	the	DET
inlawrev-28371	464	188	tax	tax	NOUN
inlawrev-28371	464	189	court	court	NOUN
inlawrev-28371	464	190	noted	note	VERB
inlawrev-28371	464	191	that	that	SCONJ
inlawrev-28371	464	192	the	the	DET
inlawrev-28371	464	193	r	r	PROPN
inlawrev-28371	464	194	&	&	CCONJ
inlawrev-28371	464	195	d	d	PROPN
inlawrev-28371	464	196	exemption	exemption	NOUN
inlawrev-28371	464	197	statute	statute	NOUN
inlawrev-28371	464	198	also	also	ADV
inlawrev-28371	464	199	identified	identify	VERB
inlawrev-28371	464	200	specific	specific	ADJ
inlawrev-28371	464	201	unexempt	unexempt	NOUN
inlawrev-28371	464	202	activities.224	activities.224	ADP
inlawrev-28371	464	203	the	the	DET
inlawrev-28371	464	204	court	court	NOUN
inlawrev-28371	464	205	concluded	conclude	VERB
inlawrev-28371	464	206	that	that	SCONJ
inlawrev-28371	464	207	these	these	DET
inlawrev-28371	464	208	exclusions	exclusion	NOUN
inlawrev-28371	464	209	“	"	PUNCT
inlawrev-28371	464	210	indicate[d	indicate[d	PROPN
inlawrev-28371	464	211	]	]	PUNCT
inlawrev-28371	464	212	the	the	DET
inlawrev-28371	464	213	legislature	legislature	NOUN
inlawrev-28371	464	214	’s	’s	PART
inlawrev-28371	464	215	intent	intent	NOUN
inlawrev-28371	464	216	to	to	PART
inlawrev-28371	464	217	wholly	wholly	ADV
inlawrev-28371	464	218	exempt	exempt	ADJ
inlawrev-28371	464	219	,	,	PUNCT
inlawrev-28371	464	220	dollar	dollar	NOUN
inlawrev-28371	464	221	-	-	PUNCT
inlawrev-28371	464	222	for	for	ADP
inlawrev-28371	464	223	-	-	PUNCT
inlawrev-28371	464	224	dollar	dollar	NOUN
inlawrev-28371	464	225	,	,	PUNCT
inlawrev-28371	464	226	purchases	purchase	NOUN
inlawrev-28371	464	227	of	of	ADP
inlawrev-28371	464	228	utilities	utility	NOUN
inlawrev-28371	464	229	essential	essential	ADJ
inlawrev-28371	464	230	and	and	CCONJ
inlawrev-28371	464	231	integral	integral	ADJ
inlawrev-28371	464	232	to	to	PART
inlawrev-28371	464	233	exempt	exempt	VERB
inlawrev-28371	464	234	r	r	NOUN
inlawrev-28371	464	235	&	&	CCONJ
inlawrev-28371	464	236	d	d	NOUN
inlawrev-28371	464	237	activities	activity	NOUN
inlawrev-28371	464	238	;	;	PUNCT
inlawrev-28371	464	239	.	.	PUNCT
inlawrev-28371	464	240	.	.	PUNCT
inlawrev-28371	464	241	.	.	PUNCT
inlawrev-28371	465	1	[	[	X
inlawrev-28371	465	2	but	but	CCONJ
inlawrev-28371	465	3	]	]	PUNCT
inlawrev-28371	465	4	.	.	PUNCT
inlawrev-28371	465	5	.	.	PUNCT
inlawrev-28371	465	6	.	.	PUNCT
inlawrev-28371	466	1	not	not	PART
inlawrev-28371	466	2	.	.	PUNCT
inlawrev-28371	466	3	.	.	PUNCT
inlawrev-28371	466	4	.	.	PUNCT
inlawrev-28371	467	1	any	any	DET
inlawrev-28371	467	2	purchases	purchase	NOUN
inlawrev-28371	467	3	of	of	ADP
inlawrev-28371	467	4	utilities	utility	NOUN
inlawrev-28371	467	5	incidental	incidental	ADJ
inlawrev-28371	467	6	to	to	PART
inlawrev-28371	467	7	exempt	exempt	VERB
inlawrev-28371	467	8	r	r	NOUN
inlawrev-28371	467	9	&	&	CCONJ
inlawrev-28371	467	10	d	d	NOUN
inlawrev-28371	467	11	activities	activity	NOUN
inlawrev-28371	467	12	.	.	PUNCT
inlawrev-28371	468	1	”225	”225	PUNCT
inlawrev-28371	468	2	covance	covance	NOUN
inlawrev-28371	468	3	also	also	ADV
inlawrev-28371	468	4	asserted	assert	VERB
inlawrev-28371	468	5	that	that	SCONJ
inlawrev-28371	468	6	the	the	DET
inlawrev-28371	468	7	department	department	NOUN
inlawrev-28371	468	8	’s	’s	PART
inlawrev-28371	468	9	predominant	predominant	ADJ
inlawrev-28371	468	10	-	-	PUNCT
inlawrev-28371	468	11	use	use	NOUN
inlawrev-28371	468	12	standard	standard	NOUN
inlawrev-28371	468	13	expressed	express	VERB
inlawrev-28371	468	14	in	in	ADP
inlawrev-28371	468	15	its	its	PRON
inlawrev-28371	468	16	administrative	administrative	ADJ
inlawrev-28371	468	17	tax	tax	NOUN
inlawrev-28371	468	18	regulations	regulation	NOUN
inlawrev-28371	468	19	supported	support	VERB
inlawrev-28371	468	20	its	its	PRON
inlawrev-28371	468	21	position	position	NOUN
inlawrev-28371	468	22	that	that	SCONJ
inlawrev-28371	468	23	its	its	PRON
inlawrev-28371	468	24	predominant	predominant	ADJ
inlawrev-28371	468	25	use	use	NOUN
inlawrev-28371	468	26	of	of	ADP
inlawrev-28371	468	27	the	the	DET
inlawrev-28371	468	28	new	new	ADJ
inlawrev-28371	468	29	utilities	utility	NOUN
inlawrev-28371	468	30	in	in	ADP
inlawrev-28371	468	31	relation	relation	NOUN
inlawrev-28371	468	32	to	to	ADP
inlawrev-28371	468	33	experimental	experimental	ADJ
inlawrev-28371	468	34	or	or	CCONJ
inlawrev-28371	468	35	laboratory	laboratory	NOUN
inlawrev-28371	468	36	research	research	NOUN
inlawrev-28371	468	37	and	and	CCONJ
inlawrev-28371	468	38	development	development	NOUN
inlawrev-28371	468	39	activities	activity	NOUN
inlawrev-28371	468	40	warranted	warrant	VERB
inlawrev-28371	468	41	a	a	DET
inlawrev-28371	468	42	100	100	NUM
inlawrev-28371	468	43	%	%	NOUN
inlawrev-28371	468	44	refund	refund	NOUN
inlawrev-28371	468	45	,	,	PUNCT
inlawrev-28371	468	46	not	not	PART
inlawrev-28371	468	47	a	a	DET
inlawrev-28371	468	48	proportionate	proportionate	ADJ
inlawrev-28371	468	49	,	,	PUNCT
inlawrev-28371	468	50	partial	partial	ADJ
inlawrev-28371	468	51	one.226	one.226	NOUN
inlawrev-28371	468	52	the	the	DET
inlawrev-28371	468	53	regulation	regulation	NOUN
inlawrev-28371	468	54	states	state	NOUN
inlawrev-28371	468	55	:	:	PUNCT
inlawrev-28371	468	56	where	where	SCONJ
inlawrev-28371	468	57	public	public	ADJ
inlawrev-28371	468	58	utility	utility	NOUN
inlawrev-28371	468	59	services	service	NOUN
inlawrev-28371	468	60	are	be	AUX
inlawrev-28371	468	61	sold	sell	VERB
inlawrev-28371	468	62	from	from	ADP
inlawrev-28371	468	63	a	a	DET
inlawrev-28371	468	64	single	single	ADJ
inlawrev-28371	468	65	meter	meter	NOUN
inlawrev-28371	468	66	and	and	CCONJ
inlawrev-28371	468	67	the	the	DET
inlawrev-28371	468	68	services	service	NOUN
inlawrev-28371	468	69	or	or	CCONJ
inlawrev-28371	468	70	commodities	commodity	NOUN
inlawrev-28371	468	71	are	be	AUX
inlawrev-28371	468	72	utilized	utilize	VERB
inlawrev-28371	468	73	for	for	ADP
inlawrev-28371	468	74	both	both	CCONJ
inlawrev-28371	468	75	exempt	exempt	ADJ
inlawrev-28371	468	76	and	and	CCONJ
inlawrev-28371	468	77	nonexempt	nonexempt	NOUN
inlawrev-28371	468	78	uses	use	NOUN
inlawrev-28371	468	79	,	,	PUNCT
inlawrev-28371	468	80	the	the	DET
inlawrev-28371	468	81	entire	entire	ADJ
inlawrev-28371	468	82	gross	gross	ADJ
inlawrev-28371	468	83	receipts	receipt	NOUN
inlawrev-28371	468	84	will	will	AUX
inlawrev-28371	468	85	be	be	AUX
inlawrev-28371	468	86	subject	subject	ADJ
inlawrev-28371	468	87	to	to	ADP
inlawrev-28371	468	88	tax	tax	NOUN
inlawrev-28371	468	89	unless	unless	SCONJ
inlawrev-28371	468	90	the	the	DET
inlawrev-28371	468	91	services	service	NOUN
inlawrev-28371	468	92	or	or	CCONJ
inlawrev-28371	468	93	commodities	commodity	NOUN
inlawrev-28371	468	94	are	be	AUX
inlawrev-28371	468	95	used	use	VERB
inlawrev-28371	468	96	predominately	predominately	ADV
inlawrev-28371	468	97	for	for	ADP
inlawrev-28371	468	98	excepted	except	VERB
inlawrev-28371	468	99	purposes	purpose	NOUN
inlawrev-28371	468	100	.	.	PUNCT
inlawrev-28371	469	1	predominant	predominant	ADJ
inlawrev-28371	469	2	use	use	NOUN
inlawrev-28371	469	3	shall	shall	AUX
inlawrev-28371	469	4	mean	mean	VERB
inlawrev-28371	469	5	that	that	SCONJ
inlawrev-28371	469	6	more	more	ADJ
inlawrev-28371	469	7	than	than	ADP
inlawrev-28371	469	8	fifty	fifty	NUM
inlawrev-28371	469	9	percent	percent	NOUN
inlawrev-28371	469	10	(	(	PUNCT
inlawrev-28371	469	11	50	50	NUM
inlawrev-28371	469	12	%	%	NOUN
inlawrev-28371	469	13	)	)	PUNCT
inlawrev-28371	469	14	of	of	ADP
inlawrev-28371	469	15	the	the	DET
inlawrev-28371	469	16	utility	utility	NOUN
inlawrev-28371	469	17	services	service	NOUN
inlawrev-28371	469	18	and	and	CCONJ
inlawrev-28371	469	19	commodities	commodity	NOUN
inlawrev-28371	469	20	are	be	AUX
inlawrev-28371	469	21	consumed	consume	VERB
inlawrev-28371	469	22	for	for	ADP
inlawrev-28371	469	23	excepted	except	VERB
inlawrev-28371	469	24	uses	use	NOUN
inlawrev-28371	469	25	.	.	PUNCT
inlawrev-28371	470	1	227	227	NUM
inlawrev-28371	470	2	covance	covance	NOUN
inlawrev-28371	470	3	argued	argue	VERB
inlawrev-28371	470	4	that	that	SCONJ
inlawrev-28371	470	5	,	,	PUNCT
inlawrev-28371	470	6	because	because	SCONJ
inlawrev-28371	470	7	the	the	DET
inlawrev-28371	470	8	department	department	NOUN
inlawrev-28371	470	9	admitted	admit	VERB
inlawrev-28371	470	10	that	that	SCONJ
inlawrev-28371	470	11	covance	covance	NOUN
inlawrev-28371	470	12	used	use	VERB
inlawrev-28371	470	13	more	more	ADJ
inlawrev-28371	470	14	than	than	ADP
inlawrev-28371	470	15	50	50	NUM
inlawrev-28371	470	16	%	%	NOUN
inlawrev-28371	470	17	of	of	ADP
inlawrev-28371	470	18	its	its	PRON
inlawrev-28371	470	19	newer	new	ADJ
inlawrev-28371	470	20	utilities	utility	NOUN
inlawrev-28371	470	21	directly	directly	ADV
inlawrev-28371	470	22	in	in	ADP
inlawrev-28371	470	23	research	research	NOUN
inlawrev-28371	470	24	and	and	CCONJ
inlawrev-28371	470	25	development	development	NOUN
inlawrev-28371	470	26	activities	activity	NOUN
inlawrev-28371	470	27	,	,	PUNCT
inlawrev-28371	470	28	the	the	DET
inlawrev-28371	470	29	predominant	predominant	ADJ
inlawrev-28371	470	30	use	use	VERB
inlawrev-28371	470	31	standard	standard	NOUN
inlawrev-28371	470	32	controlled	control	VERB
inlawrev-28371	470	33	and	and	CCONJ
inlawrev-28371	470	34	mandated	mandate	VERB
inlawrev-28371	470	35	that	that	SCONJ
inlawrev-28371	470	36	the	the	DET
inlawrev-28371	470	37	department	department	NOUN
inlawrev-28371	470	38	grant	grant	VERB
inlawrev-28371	470	39	it	it	PRON
inlawrev-28371	470	40	a	a	DET
inlawrev-28371	470	41	100	100	NUM
inlawrev-28371	470	42	%	%	NOUN
inlawrev-28371	470	43	sales	sale	NOUN
inlawrev-28371	470	44	tax	tax	NOUN
inlawrev-28371	470	45	refund	refund	NOUN
inlawrev-28371	470	46	,	,	PUNCT
inlawrev-28371	470	47	not	not	PART
inlawrev-28371	470	48	a	a	DET
inlawrev-28371	470	49	partial	partial	ADJ
inlawrev-28371	470	50	one	one	NUM
inlawrev-28371	470	51	.	.	PUNCT
inlawrev-28371	471	1	228	228	NUM
inlawrev-28371	471	2	—	—	PUNCT
inlawrev-28371	471	3	—	—	PUNCT
inlawrev-28371	471	4	—	—	PUNCT
inlawrev-28371	471	5	—	—	PUNCT
inlawrev-28371	471	6	—	—	PUNCT
inlawrev-28371	471	7	—	—	PUNCT
inlawrev-28371	471	8	—	—	PUNCT
inlawrev-28371	471	9	—	—	PUNCT
inlawrev-28371	471	10	—	—	PUNCT
inlawrev-28371	471	11	—	—	PUNCT
inlawrev-28371	471	12	—	—	PUNCT
inlawrev-28371	471	13	—	—	PUNCT
inlawrev-28371	471	14	—	—	PUNCT
inlawrev-28371	471	15	—	—	PUNCT
inlawrev-28371	471	16	—	—	PUNCT
inlawrev-28371	471	17	—	—	PUNCT
inlawrev-28371	471	18	—	—	PUNCT
inlawrev-28371	471	19	—	—	PUNCT
inlawrev-28371	471	20	—	—	PUNCT
inlawrev-28371	471	21	—	—	PUNCT
inlawrev-28371	471	22	—	—	PUNCT
inlawrev-28371	471	23	—	—	PUNCT
inlawrev-28371	471	24	—	—	PUNCT
inlawrev-28371	471	25	—	—	PUNCT
inlawrev-28371	471	26	—	—	PUNCT
inlawrev-28371	471	27	—	—	PUNCT
inlawrev-28371	471	28	—	—	PUNCT
inlawrev-28371	471	29	—	—	PUNCT
inlawrev-28371	471	30	—	—	PUNCT
inlawrev-28371	471	31	221	221	NUM
inlawrev-28371	471	32	.	.	PUNCT
inlawrev-28371	472	1	i	i	PRON
inlawrev-28371	472	2	d.	d.	PROPN
inlawrev-28371	472	3	at	at	ADP
inlawrev-28371	472	4	356	356	NUM
inlawrev-28371	472	5	-	-	SYM
inlawrev-28371	472	6	58	58	NUM
inlawrev-28371	472	7	.	.	PUNCT
inlawrev-28371	473	1	222	222	NUM
inlawrev-28371	473	2	.	.	PUNCT
inlawrev-28371	474	1	i	i	PRON
inlawrev-28371	474	2	d.	d.	PROPN
inlawrev-28371	474	3	at	at	ADP
inlawrev-28371	474	4	357	357	NUM
inlawrev-28371	474	5	.	.	PUNCT
inlawrev-28371	474	6	223	223	NUM
inlawrev-28371	474	7	.	.	PUNCT
inlawrev-28371	475	1	i	i	PRON
inlawrev-28371	475	2	d.	d.	PROPN
inlawrev-28371	475	3	224	224	NUM
inlawrev-28371	475	4	.	.	PUNCT
inlawrev-28371	476	1	i	i	PRON
inlawrev-28371	476	2	d.	d.	PROPN
inlawrev-28371	476	3	at	at	ADP
inlawrev-28371	476	4	358	358	NUM
inlawrev-28371	476	5	.	.	PUNCT
inlawrev-28371	477	1	225	225	NUM
inlawrev-28371	477	2	.	.	PUNCT
inlawrev-28371	478	1	i	i	PRON
inlawrev-28371	478	2	d.	d.	PROPN
inlawrev-28371	478	3	226	226	NUM
inlawrev-28371	478	4	.	.	PUNCT
inlawrev-28371	479	1	i	i	PRON
inlawrev-28371	479	2	d.	d.	PROPN
inlawrev-28371	479	3	227	227	NUM
inlawrev-28371	479	4	.	.	PUNCT
inlawrev-28371	480	1	i	i	PRON
inlawrev-28371	480	2	d.	d.	PROPN
inlawrev-28371	480	3	(	(	PUNCT
inlawrev-28371	480	4	citing	cite	VERB
inlawrev-28371	480	5	45	45	NUM
inlawrev-28371	480	6	ind	ind	NOUN
inlawrev-28371	480	7	.	.	PUNCT
inlawrev-28371	481	1	admin	admin	PROPN
inlawrev-28371	481	2	.	.	PUNCT
inlawrev-28371	482	1	code	code	PROPN
inlawrev-28371	482	2	2.2	2.2	NUM
inlawrev-28371	482	3	-	-	SYM
inlawrev-28371	482	4	4	4	NUM
inlawrev-28371	482	5	-	-	NUM
inlawrev-28371	482	6	13(e	13(e	NUM
inlawrev-28371	482	7	)	)	PUNCT
inlawrev-28371	482	8	(	(	PUNCT
inlawrev-28371	482	9	2013	2013	NUM
inlawrev-28371	482	10	)	)	PUNCT
inlawrev-28371	482	11	)	)	PUNCT
inlawrev-28371	482	12	.	.	PUNCT
inlawrev-28371	483	1	228	228	NUM
inlawrev-28371	483	2	.	.	PUNCT
inlawrev-28371	484	1	i	i	PRON
inlawrev-28371	484	2	d.	d.	PROPN
inlawrev-28371	484	3	2024	2024	NUM
inlawrev-28371	484	4	]	]	PUNCT
inlawrev-28371	484	5	tax	tax	NOUN
inlawrev-28371	484	6	law	law	NOUN
inlawrev-28371	484	7	999	999	NUM
inlawrev-28371	484	8	the	the	DET
inlawrev-28371	484	9	tax	tax	NOUN
inlawrev-28371	484	10	court	court	NOUN
inlawrev-28371	484	11	disagreed	disagree	VERB
inlawrev-28371	484	12	with	with	ADP
inlawrev-28371	484	13	covance	covance	NOUN
inlawrev-28371	484	14	,	,	PUNCT
inlawrev-28371	484	15	finding	find	VERB
inlawrev-28371	484	16	that	that	SCONJ
inlawrev-28371	484	17	the	the	DET
inlawrev-28371	484	18	predominant	predominant	ADJ
inlawrev-28371	484	19	-	-	PUNCT
inlawrev-28371	484	20	use	use	NOUN
inlawrev-28371	484	21	regulation	regulation	NOUN
inlawrev-28371	484	22	did	do	AUX
inlawrev-28371	484	23	not	not	PART
inlawrev-28371	484	24	serve	serve	VERB
inlawrev-28371	484	25	to	to	PART
inlawrev-28371	484	26	clarify	clarify	VERB
inlawrev-28371	484	27	the	the	DET
inlawrev-28371	484	28	r	r	NOUN
inlawrev-28371	484	29	&	&	CCONJ
inlawrev-28371	484	30	d	d	PROPN
inlawrev-28371	484	31	exemption	exemption	NOUN
inlawrev-28371	484	32	statute	statute	NOUN
inlawrev-28371	484	33	and	and	CCONJ
inlawrev-28371	484	34	,	,	PUNCT
inlawrev-28371	484	35	for	for	ADP
inlawrev-28371	484	36	this	this	DET
inlawrev-28371	484	37	reason	reason	NOUN
inlawrev-28371	484	38	,	,	PUNCT
inlawrev-28371	484	39	should	should	AUX
inlawrev-28371	484	40	be	be	AUX
inlawrev-28371	484	41	ignored	ignore	VERB
inlawrev-28371	484	42	.	.	PUNCT
inlawrev-28371	485	1	the	the	DET
inlawrev-28371	485	2	regulation	regulation	NOUN
inlawrev-28371	485	3	’s	’s	PART
inlawrev-28371	485	4	introduction	introduction	NOUN
inlawrev-28371	485	5	expressly	expressly	ADV
inlawrev-28371	485	6	stated	state	VERB
inlawrev-28371	485	7	that	that	SCONJ
inlawrev-28371	485	8	it	it	PRON
inlawrev-28371	485	9	applied	apply	VERB
inlawrev-28371	485	10	to	to	ADP
inlawrev-28371	485	11	exemption	exemption	NOUN
inlawrev-28371	485	12	statutes	statute	NOUN
inlawrev-28371	485	13	other	other	ADJ
inlawrev-28371	485	14	than	than	ADP
inlawrev-28371	485	15	the	the	DET
inlawrev-28371	485	16	r	r	NOUN
inlawrev-28371	485	17	&	&	CCONJ
inlawrev-28371	485	18	d	d	PROPN
inlawrev-28371	485	19	exemption	exemption	NOUN
inlawrev-28371	485	20	statute	statute	NOUN
inlawrev-28371	485	21	.	.	PUNCT
inlawrev-28371	486	1	229	229	NUM
inlawrev-28371	487	1	for	for	ADP
inlawrev-28371	487	2	this	this	DET
inlawrev-28371	487	3	reason	reason	NOUN
inlawrev-28371	487	4	,	,	PUNCT
inlawrev-28371	487	5	it	it	PRON
inlawrev-28371	487	6	“	"	PUNCT
inlawrev-28371	487	7	can	can	AUX
inlawrev-28371	487	8	not	not	PART
inlawrev-28371	487	9	properly	properly	ADV
inlawrev-28371	487	10	clarify	clarify	VERB
inlawrev-28371	487	11	the	the	DET
inlawrev-28371	487	12	application	application	NOUN
inlawrev-28371	487	13	of	of	ADP
inlawrev-28371	487	14	the	the	DET
inlawrev-28371	487	15	wholly	wholly	ADV
inlawrev-28371	487	16	unrelated	unrelated	ADJ
inlawrev-28371	487	17	r	r	NOUN
inlawrev-28371	487	18	&	&	CCONJ
inlawrev-28371	487	19	d	d	PROPN
inlawrev-28371	487	20	exemption	exemption	NOUN
inlawrev-28371	487	21	statute	statute	NOUN
inlawrev-28371	487	22	.	.	PUNCT
inlawrev-28371	488	1	”230	”230	PROPN
inlawrev-28371	488	2	finally	finally	ADV
inlawrev-28371	488	3	,	,	PUNCT
inlawrev-28371	488	4	the	the	DET
inlawrev-28371	488	5	tax	tax	NOUN
inlawrev-28371	488	6	court	court	NOUN
inlawrev-28371	488	7	held	hold	VERB
inlawrev-28371	488	8	that	that	SCONJ
inlawrev-28371	488	9	it	it	PRON
inlawrev-28371	488	10	did	do	AUX
inlawrev-28371	488	11	not	not	PART
inlawrev-28371	488	12	need	need	VERB
inlawrev-28371	488	13	to	to	PART
inlawrev-28371	488	14	rely	rely	VERB
inlawrev-28371	488	15	on	on	ADP
inlawrev-28371	488	16	a	a	DET
inlawrev-28371	488	17	regulation	regulation	NOUN
inlawrev-28371	488	18	to	to	PART
inlawrev-28371	488	19	interpret	interpret	VERB
inlawrev-28371	488	20	verbiage	verbiage	NOUN
inlawrev-28371	488	21	contained	contain	VERB
inlawrev-28371	488	22	in	in	ADP
inlawrev-28371	488	23	the	the	DET
inlawrev-28371	488	24	r	r	NOUN
inlawrev-28371	488	25	&	&	CCONJ
inlawrev-28371	488	26	d	d	NOUN
inlawrev-28371	488	27	regulation	regulation	NOUN
inlawrev-28371	488	28	when	when	SCONJ
inlawrev-28371	488	29	the	the	DET
inlawrev-28371	488	30	pertinent	pertinent	ADJ
inlawrev-28371	488	31	verbiage	verbiage	NOUN
inlawrev-28371	488	32	,	,	PUNCT
inlawrev-28371	488	33	as	as	ADP
inlawrev-28371	488	34	in	in	ADP
inlawrev-28371	488	35	this	this	DET
inlawrev-28371	488	36	case	case	NOUN
inlawrev-28371	488	37	,	,	PUNCT
inlawrev-28371	488	38	was	be	AUX
inlawrev-28371	488	39	unambiguous.231	unambiguous.231	ADJ
inlawrev-28371	488	40	accordingly	accordingly	ADV
inlawrev-28371	488	41	,	,	PUNCT
inlawrev-28371	488	42	the	the	DET
inlawrev-28371	488	43	court	court	NOUN
inlawrev-28371	488	44	granted	grant	VERB
inlawrev-28371	488	45	summary	summary	NOUN
inlawrev-28371	488	46	judgment	judgment	NOUN
inlawrev-28371	488	47	on	on	ADP
inlawrev-28371	488	48	issue	issue	NOUN
inlawrev-28371	488	49	two	two	NUM
inlawrev-28371	488	50	in	in	ADP
inlawrev-28371	488	51	the	the	DET
inlawrev-28371	488	52	department	department	NOUN
inlawrev-28371	488	53	’s	’s	PART
inlawrev-28371	488	54	favor.232	favor.232	NOUN
inlawrev-28371	488	55	the	the	DET
inlawrev-28371	488	56	tax	tax	NOUN
inlawrev-28371	488	57	court	court	NOUN
inlawrev-28371	488	58	next	next	ADV
inlawrev-28371	488	59	turned	turn	VERB
inlawrev-28371	488	60	to	to	PART
inlawrev-28371	488	61	issue	issue	VERB
inlawrev-28371	488	62	three	three	NUM
inlawrev-28371	488	63	,	,	PUNCT
inlawrev-28371	488	64	an	an	DET
inlawrev-28371	488	65	issue	issue	NOUN
inlawrev-28371	488	66	raised	raise	VERB
inlawrev-28371	488	67	exclusively	exclusively	ADV
inlawrev-28371	488	68	in	in	ADP
inlawrev-28371	488	69	the	the	DET
inlawrev-28371	488	70	department	department	NOUN
inlawrev-28371	488	71	’s	’s	PART
inlawrev-28371	488	72	motion	motion	NOUN
inlawrev-28371	488	73	for	for	ADP
inlawrev-28371	488	74	summary	summary	NOUN
inlawrev-28371	488	75	judgment.233	judgment.233	ADV
inlawrev-28371	488	76	in	in	ADP
inlawrev-28371	488	77	the	the	DET
inlawrev-28371	488	78	original	original	ADJ
inlawrev-28371	488	79	tax	tax	NOUN
inlawrev-28371	488	80	appeals	appeal	NOUN
inlawrev-28371	488	81	covance	covance	NOUN
inlawrev-28371	488	82	filed	file	VERB
inlawrev-28371	488	83	with	with	ADP
inlawrev-28371	488	84	the	the	DET
inlawrev-28371	488	85	tax	tax	NOUN
inlawrev-28371	488	86	court	court	NOUN
inlawrev-28371	488	87	,	,	PUNCT
inlawrev-28371	488	88	it	it	PRON
inlawrev-28371	488	89	also	also	ADV
inlawrev-28371	488	90	asserted	assert	VERB
inlawrev-28371	488	91	that	that	SCONJ
inlawrev-28371	488	92	all	all	DET
inlawrev-28371	488	93	its	its	PRON
inlawrev-28371	488	94	utility	utility	NOUN
inlawrev-28371	488	95	purchases	purchase	NOUN
inlawrev-28371	488	96	were	be	AUX
inlawrev-28371	488	97	exempt	exempt	ADJ
inlawrev-28371	488	98	pursuant	pursuant	ADJ
inlawrev-28371	488	99	to	to	ADP
inlawrev-28371	488	100	indiana	indiana	PROPN
inlawrev-28371	488	101	’s	’s	PART
inlawrev-28371	488	102	manufacturing	manufacturing	NOUN
inlawrev-28371	488	103	exemptions	exemption	NOUN
inlawrev-28371	488	104	—	—	PUNCT
inlawrev-28371	488	105	that	that	ADV
inlawrev-28371	488	106	is	is	ADV
inlawrev-28371	488	107	,	,	PUNCT
inlawrev-28371	488	108	the	the	DET
inlawrev-28371	488	109	exemption	exemption	NOUN
inlawrev-28371	488	110	for	for	ADP
inlawrev-28371	488	111	manufacturing	manufacturing	NOUN
inlawrev-28371	488	112	machinery	machinery	NOUN
inlawrev-28371	488	113	and	and	CCONJ
inlawrev-28371	488	114	equipment	equipment	NOUN
inlawrev-28371	488	115	exemption234	exemption234	PROPN
inlawrev-28371	488	116	and	and	CCONJ
inlawrev-28371	488	117	the	the	DET
inlawrev-28371	488	118	one	one	NOUN
inlawrev-28371	488	119	for	for	ADP
inlawrev-28371	488	120	manufacturing	manufacturing	NOUN
inlawrev-28371	488	121	and	and	CCONJ
inlawrev-28371	488	122	processing	processing	NOUN
inlawrev-28371	488	123	materials	material	NOUN
inlawrev-28371	488	124	exemption.235	exemption.235	ADP
inlawrev-28371	488	125	the	the	DET
inlawrev-28371	488	126	department	department	NOUN
inlawrev-28371	488	127	argued	argue	VERB
inlawrev-28371	488	128	that	that	SCONJ
inlawrev-28371	488	129	,	,	PUNCT
inlawrev-28371	488	130	because	because	SCONJ
inlawrev-28371	488	131	covance	covance	NOUN
inlawrev-28371	488	132	failed	fail	VERB
inlawrev-28371	488	133	to	to	PART
inlawrev-28371	488	134	raise	raise	VERB
inlawrev-28371	488	135	these	these	DET
inlawrev-28371	488	136	claims	claim	NOUN
inlawrev-28371	488	137	before	before	ADP
inlawrev-28371	488	138	the	the	DET
inlawrev-28371	488	139	department	department	NOUN
inlawrev-28371	488	140	as	as	ADP
inlawrev-28371	488	141	a	a	DET
inlawrev-28371	488	142	part	part	NOUN
inlawrev-28371	488	143	of	of	ADP
inlawrev-28371	488	144	the	the	DET
inlawrev-28371	488	145	administrative	administrative	ADJ
inlawrev-28371	488	146	review	review	NOUN
inlawrev-28371	488	147	process	process	NOUN
inlawrev-28371	488	148	,	,	PUNCT
inlawrev-28371	488	149	the	the	DET
inlawrev-28371	488	150	department	department	NOUN
inlawrev-28371	488	151	did	do	AUX
inlawrev-28371	488	152	not	not	PART
inlawrev-28371	488	153	issue	issue	VERB
inlawrev-28371	488	154	a	a	DET
inlawrev-28371	488	155	final	final	ADJ
inlawrev-28371	488	156	determination	determination	NOUN
inlawrev-28371	488	157	regarding	regard	VERB
inlawrev-28371	488	158	them.236	them.236	PROPN
inlawrev-28371	488	159	covance	covance	NOUN
inlawrev-28371	488	160	’s	’s	PART
inlawrev-28371	488	161	failure	failure	NOUN
inlawrev-28371	488	162	to	to	PART
inlawrev-28371	488	163	obtain	obtain	VERB
inlawrev-28371	488	164	a	a	DET
inlawrev-28371	488	165	final	final	ADJ
inlawrev-28371	488	166	determination	determination	NOUN
inlawrev-28371	488	167	regarding	regard	VERB
inlawrev-28371	488	168	the	the	DET
inlawrev-28371	488	169	manufacturing	manufacturing	NOUN
inlawrev-28371	488	170	exemption	exemption	NOUN
inlawrev-28371	488	171	claims	claim	NOUN
inlawrev-28371	488	172	deprived	deprive	VERB
inlawrev-28371	488	173	the	the	DET
inlawrev-28371	488	174	tax	tax	NOUN
inlawrev-28371	488	175	court	court	NOUN
inlawrev-28371	488	176	of	of	ADP
inlawrev-28371	488	177	subject	subject	ADJ
inlawrev-28371	488	178	matter	matter	NOUN
inlawrev-28371	488	179	jurisdiction	jurisdiction	NOUN
inlawrev-28371	488	180	to	to	PART
inlawrev-28371	488	181	review	review	VERB
inlawrev-28371	488	182	the	the	DET
inlawrev-28371	488	183	claims	claim	NOUN
inlawrev-28371	488	184	and	and	CCONJ
inlawrev-28371	488	185	resolve	resolve	VERB
inlawrev-28371	488	186	them.237	them.237	PRON
inlawrev-28371	488	187	the	the	DET
inlawrev-28371	488	188	tax	tax	NOUN
inlawrev-28371	488	189	court	court	NOUN
inlawrev-28371	488	190	disagreed	disagree	VERB
inlawrev-28371	488	191	with	with	ADP
inlawrev-28371	488	192	the	the	DET
inlawrev-28371	488	193	department	department	NOUN
inlawrev-28371	488	194	.	.	PUNCT
inlawrev-28371	489	1	first	first	ADV
inlawrev-28371	489	2	,	,	PUNCT
inlawrev-28371	489	3	the	the	DET
inlawrev-28371	489	4	tax	tax	NOUN
inlawrev-28371	489	5	court	court	NOUN
inlawrev-28371	489	6	noted	note	VERB
inlawrev-28371	489	7	that	that	SCONJ
inlawrev-28371	489	8	,	,	PUNCT
inlawrev-28371	489	9	contrary	contrary	ADV
inlawrev-28371	489	10	to	to	ADP
inlawrev-28371	489	11	the	the	DET
inlawrev-28371	489	12	department	department	NOUN
inlawrev-28371	489	13	’s	’s	PART
inlawrev-28371	489	14	factual	factual	ADJ
inlawrev-28371	489	15	assertions	assertion	NOUN
inlawrev-28371	489	16	,	,	PUNCT
inlawrev-28371	489	17	covance	covance	NOUN
inlawrev-28371	489	18	did	do	AUX
inlawrev-28371	489	19	assert	assert	VERB
inlawrev-28371	489	20	the	the	DET
inlawrev-28371	489	21	manufacturing	manufacturing	NOUN
inlawrev-28371	489	22	claims	claim	NOUN
inlawrev-28371	489	23	before	before	ADP
inlawrev-28371	489	24	the	the	DET
inlawrev-28371	489	25	department	department	NOUN
inlawrev-28371	489	26	as	as	ADP
inlawrev-28371	489	27	part	part	NOUN
inlawrev-28371	489	28	of	of	ADP
inlawrev-28371	489	29	the	the	DET
inlawrev-28371	489	30	administrative	administrative	ADJ
inlawrev-28371	489	31	review	review	NOUN
inlawrev-28371	489	32	process.238	process.238	PROPN
inlawrev-28371	489	33	in	in	ADP
inlawrev-28371	489	34	two	two	NUM
inlawrev-28371	489	35	of	of	ADP
inlawrev-28371	489	36	covance	covance	NOUN
inlawrev-28371	489	37	’s	’s	PART
inlawrev-28371	489	38	four	four	NUM
inlawrev-28371	489	39	designated	designate	VERB
inlawrev-28371	489	40	refund	refund	NOUN
inlawrev-28371	489	41	claims	claim	NOUN
inlawrev-28371	489	42	,	,	PUNCT
inlawrev-28371	489	43	it	it	PRON
inlawrev-28371	489	44	stated	state	VERB
inlawrev-28371	489	45	that	that	SCONJ
inlawrev-28371	489	46	it	it	PRON
inlawrev-28371	489	47	sought	seek	VERB
inlawrev-28371	489	48	a	a	DET
inlawrev-28371	489	49	refund	refund	NOUN
inlawrev-28371	489	50	because	because	SCONJ
inlawrev-28371	489	51	it	it	PRON
inlawrev-28371	489	52	used	use	VERB
inlawrev-28371	489	53	its	its	PRON
inlawrev-28371	489	54	“	"	PUNCT
inlawrev-28371	489	55	electricity	electricity	NOUN
inlawrev-28371	489	56	in	in	ADP
inlawrev-28371	489	57	[	[	X
inlawrev-28371	489	58	its	its	PRON
inlawrev-28371	489	59	]	]	X
inlawrev-28371	489	60	research	research	NOUN
inlawrev-28371	489	61	&	&	CCONJ
inlawrev-28371	489	62	development	development	NOUN
inlawrev-28371	489	63	/	/	SYM
inlawrev-28371	489	64	mfg	mfg	NOUN
inlawrev-28371	489	65	functions	function	NOUN
inlawrev-28371	489	66	.	.	PUNCT
inlawrev-28371	490	1	”239	”239	NUM
inlawrev-28371	491	1	second	second	ADJ
inlawrev-28371	491	2	,	,	PUNCT
inlawrev-28371	491	3	and	and	CCONJ
inlawrev-28371	492	1	more	more	ADV
inlawrev-28371	492	2	importantly	importantly	ADV
inlawrev-28371	492	3	,	,	PUNCT
inlawrev-28371	492	4	the	the	DET
inlawrev-28371	492	5	court	court	NOUN
inlawrev-28371	492	6	noted	note	VERB
inlawrev-28371	492	7	that	that	SCONJ
inlawrev-28371	492	8	,	,	PUNCT
inlawrev-28371	492	9	when	when	SCONJ
inlawrev-28371	492	10	it	it	PRON
inlawrev-28371	492	11	reviewed	review	VERB
inlawrev-28371	492	12	the	the	DET
inlawrev-28371	492	13	department	department	NOUN
inlawrev-28371	492	14	’s	’s	PART
inlawrev-28371	492	15	denial	denial	NOUN
inlawrev-28371	492	16	of	of	ADP
inlawrev-28371	492	17	a	a	DET
inlawrev-28371	492	18	refund	refund	NOUN
inlawrev-28371	492	19	claim	claim	NOUN
inlawrev-28371	492	20	,	,	PUNCT
inlawrev-28371	492	21	it	it	PRON
inlawrev-28371	492	22	did	do	VERB
inlawrev-28371	492	23	so	so	ADV
inlawrev-28371	492	24	de	de	ADV
inlawrev-28371	492	25	—	—	PUNCT
inlawrev-28371	492	26	—	—	PUNCT
inlawrev-28371	492	27	—	—	PUNCT
inlawrev-28371	492	28	—	—	PUNCT
inlawrev-28371	492	29	—	—	PUNCT
inlawrev-28371	492	30	—	—	PUNCT
inlawrev-28371	492	31	—	—	PUNCT
inlawrev-28371	492	32	—	—	PUNCT
inlawrev-28371	492	33	—	—	PUNCT
inlawrev-28371	492	34	—	—	PUNCT
inlawrev-28371	492	35	—	—	PUNCT
inlawrev-28371	492	36	—	—	PUNCT
inlawrev-28371	492	37	—	—	PUNCT
inlawrev-28371	492	38	—	—	PUNCT
inlawrev-28371	492	39	—	—	PUNCT
inlawrev-28371	492	40	—	—	PUNCT
inlawrev-28371	492	41	—	—	PUNCT
inlawrev-28371	492	42	—	—	PUNCT
inlawrev-28371	492	43	—	—	PUNCT
inlawrev-28371	492	44	—	—	PUNCT
inlawrev-28371	492	45	—	—	PUNCT
inlawrev-28371	492	46	—	—	PUNCT
inlawrev-28371	492	47	—	—	PUNCT
inlawrev-28371	492	48	—	—	PUNCT
inlawrev-28371	492	49	—	—	PUNCT
inlawrev-28371	492	50	—	—	PUNCT
inlawrev-28371	492	51	—	—	PUNCT
inlawrev-28371	492	52	—	—	PUNCT
inlawrev-28371	492	53	—	—	PUNCT
inlawrev-28371	492	54	229	229	NUM
inlawrev-28371	492	55	.	.	PUNCT
inlawrev-28371	493	1	i	i	PRON
inlawrev-28371	493	2	d.	d.	PROPN
inlawrev-28371	493	3	(	(	PUNCT
inlawrev-28371	493	4	referring	refer	VERB
inlawrev-28371	493	5	to	to	ADP
inlawrev-28371	493	6	the	the	DET
inlawrev-28371	493	7	regulation	regulation	NOUN
inlawrev-28371	493	8	’s	’s	PART
inlawrev-28371	493	9	introduction	introduction	NOUN
inlawrev-28371	493	10	that	that	PRON
inlawrev-28371	493	11	states	state	VERB
inlawrev-28371	493	12	it	it	PRON
inlawrev-28371	493	13	affects	affect	VERB
inlawrev-28371	493	14	ind	ind	PROPN
inlawrev-28371	493	15	.	.	PUNCT
inlawrev-28371	494	1	code	code	PROPN
inlawrev-28371	494	2	§	§	PROPN
inlawrev-28371	494	3	6	6	NUM
inlawrev-28371	494	4	-	-	SYM
inlawrev-28371	494	5	2.5	2.5	NUM
inlawrev-28371	494	6	-	-	SYM
inlawrev-28371	494	7	45	45	NUM
inlawrev-28371	494	8	(	(	PUNCT
inlawrev-28371	494	9	2022	2022	NUM
inlawrev-28371	494	10	)	)	PUNCT
inlawrev-28371	494	11	(	(	PUNCT
inlawrev-28371	494	12	the	the	DET
inlawrev-28371	494	13	exemption	exemption	NOUN
inlawrev-28371	494	14	pertaining	pertain	VERB
inlawrev-28371	494	15	to	to	ADP
inlawrev-28371	494	16	the	the	DET
inlawrev-28371	494	17	purchase	purchase	NOUN
inlawrev-28371	494	18	of	of	ADP
inlawrev-28371	494	19	manufacturing	manufacturing	NOUN
inlawrev-28371	494	20	machinery	machinery	NOUN
inlawrev-28371	494	21	,	,	PUNCT
inlawrev-28371	494	22	tools	tool	NOUN
inlawrev-28371	494	23	,	,	PUNCT
inlawrev-28371	494	24	and	and	CCONJ
inlawrev-28371	494	25	equipment	equipment	NOUN
inlawrev-28371	494	26	)	)	PUNCT
inlawrev-28371	494	27	and	and	CCONJ
inlawrev-28371	494	28	ind	ind	PROPN
inlawrev-28371	494	29	.	.	PUNCT
inlawrev-28371	495	1	code	code	PROPN
inlawrev-28371	495	2	§	§	PROPN
inlawrev-28371	495	3	6	6	NUM
inlawrev-28371	495	4	-	-	SYM
inlawrev-28371	495	5	2.5	2.5	NUM
inlawrev-28371	495	6	-	-	PUNCT
inlawrev-28371	495	7	5	5	NUM
inlawrev-28371	495	8	-	-	NUM
inlawrev-28371	495	9	5.1	5.1	NUM
inlawrev-28371	495	10	(	(	PUNCT
inlawrev-28371	495	11	2022	2022	NUM
inlawrev-28371	495	12	)	)	PUNCT
inlawrev-28371	495	13	(	(	PUNCT
inlawrev-28371	495	14	the	the	DET
inlawrev-28371	495	15	exemption	exemption	NOUN
inlawrev-28371	495	16	pertaining	pertain	VERB
inlawrev-28371	495	17	to	to	ADP
inlawrev-28371	495	18	tangible	tangible	ADJ
inlawrev-28371	495	19	personal	personal	ADJ
inlawrev-28371	495	20	property	property	NOUN
inlawrev-28371	495	21	consumed	consume	VERB
inlawrev-28371	495	22	in	in	ADP
inlawrev-28371	495	23	the	the	DET
inlawrev-28371	495	24	manufacture	manufacture	NOUN
inlawrev-28371	495	25	,	,	PUNCT
inlawrev-28371	495	26	production	production	NOUN
inlawrev-28371	495	27	,	,	PUNCT
inlawrev-28371	495	28	or	or	CCONJ
inlawrev-28371	495	29	assembly	assembly	NOUN
inlawrev-28371	495	30	of	of	ADP
inlawrev-28371	495	31	other	other	ADJ
inlawrev-28371	495	32	tangible	tangible	ADJ
inlawrev-28371	495	33	property	property	NOUN
inlawrev-28371	495	34	)	)	PUNCT
inlawrev-28371	495	35	)	)	PUNCT
inlawrev-28371	495	36	.	.	PUNCT
inlawrev-28371	496	1	230	230	NUM
inlawrev-28371	496	2	.	.	PUNCT
inlawrev-28371	497	1	i	i	PRON
inlawrev-28371	497	2	d.	d.	VERB
inlawrev-28371	497	3	the	the	DET
inlawrev-28371	497	4	tax	tax	NOUN
inlawrev-28371	497	5	court	court	NOUN
inlawrev-28371	497	6	does	do	AUX
inlawrev-28371	497	7	not	not	PART
inlawrev-28371	497	8	adequately	adequately	ADV
inlawrev-28371	497	9	explain	explain	VERB
inlawrev-28371	497	10	its	its	PRON
inlawrev-28371	497	11	rationale	rationale	NOUN
inlawrev-28371	497	12	for	for	ADP
inlawrev-28371	497	13	this	this	DET
inlawrev-28371	497	14	position	position	NOUN
inlawrev-28371	497	15	.	.	PUNCT
inlawrev-28371	498	1	it	it	PRON
inlawrev-28371	498	2	is	be	AUX
inlawrev-28371	498	3	,	,	PUNCT
inlawrev-28371	498	4	however	however	ADV
inlawrev-28371	498	5	,	,	PUNCT
inlawrev-28371	498	6	consistent	consistent	ADJ
inlawrev-28371	498	7	with	with	ADP
inlawrev-28371	498	8	the	the	DET
inlawrev-28371	498	9	position	position	NOUN
inlawrev-28371	498	10	the	the	DET
inlawrev-28371	498	11	court	court	NOUN
inlawrev-28371	498	12	has	have	AUX
inlawrev-28371	498	13	taken	take	VERB
inlawrev-28371	498	14	in	in	ADP
inlawrev-28371	498	15	similar	similar	ADJ
inlawrev-28371	498	16	instances	instance	NOUN
inlawrev-28371	498	17	.	.	PUNCT
inlawrev-28371	499	1	see	see	VERB
inlawrev-28371	499	2	,	,	PUNCT
inlawrev-28371	499	3	e.g.	e.g.	ADV
inlawrev-28371	499	4	,	,	PUNCT
inlawrev-28371	499	5	ingredion	ingredion	PROPN
inlawrev-28371	499	6	,	,	PUNCT
inlawrev-28371	499	7	inc	inc	PROPN
inlawrev-28371	499	8	.	.	PROPN
inlawrev-28371	500	1	v.	v.	PROPN
inlawrev-28371	500	2	marion	marion	PROPN
inlawrev-28371	500	3	cnty	cnty	PROPN
inlawrev-28371	500	4	.	.	PUNCT
inlawrev-28371	501	1	assessor	assessor	NOUN
inlawrev-28371	501	2	,	,	PUNCT
inlawrev-28371	501	3	184	184	NUM
inlawrev-28371	501	4	n.e.3d	n.e.3d	NUM
inlawrev-28371	501	5	731	731	NUM
inlawrev-28371	501	6	,	,	PUNCT
inlawrev-28371	501	7	737	737	NUM
inlawrev-28371	501	8	(	(	PUNCT
inlawrev-28371	501	9	ind	ind	NOUN
inlawrev-28371	501	10	.	.	PUNCT
inlawrev-28371	502	1	t.c	t.c	PROPN
inlawrev-28371	502	2	.	.	PROPN
inlawrev-28371	502	3	2022	2022	NUM
inlawrev-28371	502	4	)	)	PUNCT
inlawrev-28371	502	5	,	,	PUNCT
inlawrev-28371	502	6	trans	trans	PROPN
inlawrev-28371	502	7	.	.	PROPN
inlawrev-28371	502	8	denied	deny	VERB
inlawrev-28371	502	9	,	,	PUNCT
inlawrev-28371	502	10	197	197	NUM
inlawrev-28371	502	11	n.e.3d	n.e.3d	NUM
inlawrev-28371	502	12	822	822	NUM
inlawrev-28371	502	13	(	(	PUNCT
inlawrev-28371	502	14	ind	ind	NOUN
inlawrev-28371	502	15	.	.	PUNCT
inlawrev-28371	502	16	2022	2022	NUM
inlawrev-28371	502	17	)	)	PUNCT
inlawrev-28371	502	18	(	(	PUNCT
inlawrev-28371	502	19	in	in	ADP
inlawrev-28371	502	20	which	which	PRON
inlawrev-28371	502	21	the	the	DET
inlawrev-28371	502	22	tax	tax	NOUN
inlawrev-28371	502	23	court	court	NOUN
inlawrev-28371	502	24	refused	refuse	VERB
inlawrev-28371	502	25	to	to	PART
inlawrev-28371	502	26	defer	defer	VERB
inlawrev-28371	502	27	to	to	ADP
inlawrev-28371	502	28	a	a	DET
inlawrev-28371	502	29	property	property	NOUN
inlawrev-28371	502	30	tax	tax	NOUN
inlawrev-28371	502	31	regulation	regulation	NOUN
inlawrev-28371	502	32	that	that	PRON
inlawrev-28371	502	33	purported	purport	VERB
inlawrev-28371	502	34	to	to	PART
inlawrev-28371	502	35	define	define	VERB
inlawrev-28371	502	36	the	the	DET
inlawrev-28371	502	37	ambiguous	ambiguous	ADJ
inlawrev-28371	502	38	statutory	statutory	ADJ
inlawrev-28371	502	39	verbiage	verbiage	NOUN
inlawrev-28371	502	40	at	at	ADP
inlawrev-28371	502	41	issue	issue	NOUN
inlawrev-28371	502	42	because	because	SCONJ
inlawrev-28371	502	43	the	the	DET
inlawrev-28371	502	44	words	word	NOUN
inlawrev-28371	502	45	and	and	CCONJ
inlawrev-28371	502	46	phrases	phrase	NOUN
inlawrev-28371	502	47	defined	define	VERB
inlawrev-28371	502	48	in	in	ADP
inlawrev-28371	502	49	the	the	DET
inlawrev-28371	502	50	regulation	regulation	NOUN
inlawrev-28371	502	51	did	do	AUX
inlawrev-28371	502	52	not	not	PART
inlawrev-28371	502	53	match	match	VERB
inlawrev-28371	502	54	exactly	exactly	ADV
inlawrev-28371	502	55	those	those	DET
inlawrev-28371	502	56	words	word	NOUN
inlawrev-28371	502	57	and	and	CCONJ
inlawrev-28371	502	58	phrases	phrase	NOUN
inlawrev-28371	502	59	specified	specify	VERB
inlawrev-28371	502	60	in	in	ADP
inlawrev-28371	502	61	the	the	DET
inlawrev-28371	502	62	statute	statute	NOUN
inlawrev-28371	502	63	)	)	PUNCT
inlawrev-28371	502	64	.	.	PUNCT
inlawrev-28371	503	1	231	231	NUM
inlawrev-28371	503	2	.	.	PUNCT
inlawrev-28371	504	1	i	i	PRON
inlawrev-28371	504	2	d.	d.	PROPN
inlawrev-28371	504	3	232	232	NUM
inlawrev-28371	504	4	.	.	PUNCT
inlawrev-28371	505	1	i	i	PRON
inlawrev-28371	505	2	d.	d.	PROPN
inlawrev-28371	505	3	at	at	ADP
inlawrev-28371	505	4	359	359	NUM
inlawrev-28371	505	5	,	,	PUNCT
inlawrev-28371	505	6	362	362	NUM
inlawrev-28371	505	7	.	.	PUNCT
inlawrev-28371	505	8	233	233	NUM
inlawrev-28371	505	9	.	.	PUNCT
inlawrev-28371	506	1	i	i	PRON
inlawrev-28371	506	2	d.	d.	PROPN
inlawrev-28371	506	3	at	at	ADP
inlawrev-28371	506	4	351	351	NUM
inlawrev-28371	506	5	.	.	PUNCT
inlawrev-28371	507	1	234	234	NUM
inlawrev-28371	507	2	.	.	PUNCT
inlawrev-28371	508	1	i	i	PRON
inlawrev-28371	508	2	d.	d.	PROPN
inlawrev-28371	508	3	at	at	ADP
inlawrev-28371	508	4	359	359	PROPN
inlawrev-28371	508	5	(	(	PUNCT
inlawrev-28371	508	6	citing	cite	VERB
inlawrev-28371	508	7	ind	ind	NOUN
inlawrev-28371	508	8	.	.	PUNCT
inlawrev-28371	509	1	code	code	PROPN
inlawrev-28371	509	2	§	§	PROPN
inlawrev-28371	509	3	6	6	NUM
inlawrev-28371	509	4	-	-	SYM
inlawrev-28371	509	5	2.5	2.5	NUM
inlawrev-28371	509	6	-	-	PUNCT
inlawrev-28371	509	7	4	4	NUM
inlawrev-28371	509	8	-	-	SYM
inlawrev-28371	509	9	5	5	NUM
inlawrev-28371	509	10	(	(	PUNCT
inlawrev-28371	509	11	2023	2023	NUM
inlawrev-28371	509	12	)	)	PUNCT
inlawrev-28371	509	13	)	)	PUNCT
inlawrev-28371	509	14	.	.	PUNCT
inlawrev-28371	510	1	235	235	NUM
inlawrev-28371	510	2	.	.	PUNCT
inlawrev-28371	511	1	i	i	PRON
inlawrev-28371	511	2	d.	d.	PROPN
inlawrev-28371	511	3	(	(	PUNCT
inlawrev-28371	511	4	citing	cite	VERB
inlawrev-28371	511	5	ind	ind	NOUN
inlawrev-28371	511	6	.	.	PUNCT
inlawrev-28371	512	1	code	code	PROPN
inlawrev-28371	512	2	§	§	PROPN
inlawrev-28371	512	3	6	6	NUM
inlawrev-28371	512	4	-	-	SYM
inlawrev-28371	512	5	2.5	2.5	NUM
inlawrev-28371	512	6	-	-	PUNCT
inlawrev-28371	512	7	5	5	NUM
inlawrev-28371	512	8	-	-	SYM
inlawrev-28371	512	9	6	6	NUM
inlawrev-28371	512	10	(	(	PUNCT
inlawrev-28371	512	11	2023	2023	NUM
inlawrev-28371	512	12	)	)	PUNCT
inlawrev-28371	512	13	)	)	PUNCT
inlawrev-28371	512	14	.	.	PUNCT
inlawrev-28371	513	1	236	236	NUM
inlawrev-28371	513	2	.	.	PUNCT
inlawrev-28371	514	1	i	i	PRON
inlawrev-28371	514	2	d.	d.	PROPN
inlawrev-28371	514	3	237	237	NUM
inlawrev-28371	514	4	.	.	PUNCT
inlawrev-28371	515	1	i	i	PRON
inlawrev-28371	515	2	d.	d.	PROPN
inlawrev-28371	515	3	238	238	NUM
inlawrev-28371	515	4	.	.	PUNCT
inlawrev-28371	516	1	i	i	PRON
inlawrev-28371	516	2	d.	d.	PROPN
inlawrev-28371	516	3	239	239	NUM
inlawrev-28371	516	4	.	.	PUNCT
inlawrev-28371	517	1	i	i	PRON
inlawrev-28371	517	2	d.	d.	PROPN
inlawrev-28371	517	3	(	(	PUNCT
inlawrev-28371	517	4	bold	bold	ADJ
inlawrev-28371	517	5	and	and	CCONJ
inlawrev-28371	517	6	underlined	underline	VERB
inlawrev-28371	517	7	emphases	emphasis	NOUN
inlawrev-28371	517	8	in	in	ADP
inlawrev-28371	517	9	original	original	ADJ
inlawrev-28371	517	10	)	)	PUNCT
inlawrev-28371	517	11	.	.	PUNCT
inlawrev-28371	518	1	indiana	indiana	PROPN
inlawrev-28371	518	2	law	law	PROPN
inlawrev-28371	518	3	review	review	NOUN
inlawrev-28371	519	1	[	[	X
inlawrev-28371	519	2	vol	vol	NOUN
inlawrev-28371	519	3	.	.	PUNCT
inlawrev-28371	519	4	57:979	57:979	NUM
inlawrev-28371	519	5	1000	1000	NUM
inlawrev-28371	519	6	novo.240	novo.240	NOUN
inlawrev-28371	519	7	this	this	PRON
inlawrev-28371	519	8	means	mean	VERB
inlawrev-28371	519	9	“	"	PUNCT
inlawrev-28371	519	10	it	it	PRON
inlawrev-28371	519	11	is	be	AUX
inlawrev-28371	519	12	not	not	PART
inlawrev-28371	519	13	bound	bind	VERB
inlawrev-28371	519	14	by	by	ADP
inlawrev-28371	519	15	either	either	CCONJ
inlawrev-28371	519	16	the	the	DET
inlawrev-28371	519	17	evidence	evidence	NOUN
inlawrev-28371	519	18	or	or	CCONJ
inlawrev-28371	519	19	the	the	DET
inlawrev-28371	519	20	legal	legal	ADJ
inlawrev-28371	519	21	arguments	argument	NOUN
inlawrev-28371	519	22	made	make	VERB
inlawrev-28371	519	23	to	to	ADP
inlawrev-28371	519	24	the	the	DET
inlawrev-28371	519	25	department	department	NOUN
inlawrev-28371	519	26	at	at	ADP
inlawrev-28371	519	27	the	the	DET
inlawrev-28371	519	28	administrative	administrative	ADJ
inlawrev-28371	519	29	level	level	NOUN
inlawrev-28371	519	30	.	.	PUNCT
inlawrev-28371	520	1	”241	”241	VERB
inlawrev-28371	520	2	accordingly	accordingly	ADV
inlawrev-28371	520	3	,	,	PUNCT
inlawrev-28371	520	4	the	the	DET
inlawrev-28371	520	5	court	court	NOUN
inlawrev-28371	520	6	granted	grant	VERB
inlawrev-28371	520	7	neither	neither	CCONJ
inlawrev-28371	520	8	the	the	DET
inlawrev-28371	520	9	department	department	NOUN
inlawrev-28371	520	10	nor	nor	CCONJ
inlawrev-28371	520	11	covance	covance	NOUN
inlawrev-28371	520	12	summary	summary	NOUN
inlawrev-28371	520	13	judgment	judgment	NOUN
inlawrev-28371	520	14	regarding	regard	VERB
inlawrev-28371	520	15	issue	issue	NOUN
inlawrev-28371	520	16	three.242	three.242	NOUN
inlawrev-28371	520	17	lastly	lastly	ADV
inlawrev-28371	520	18	,	,	PUNCT
inlawrev-28371	520	19	the	the	DET
inlawrev-28371	520	20	tax	tax	NOUN
inlawrev-28371	520	21	court	court	NOUN
inlawrev-28371	520	22	considered	consider	VERB
inlawrev-28371	520	23	issue	issue	NOUN
inlawrev-28371	520	24	four	four	NUM
inlawrev-28371	520	25	.	.	PUNCT
inlawrev-28371	521	1	the	the	DET
inlawrev-28371	521	2	department	department	NOUN
inlawrev-28371	521	3	argued	argue	VERB
inlawrev-28371	521	4	in	in	ADP
inlawrev-28371	521	5	its	its	PRON
inlawrev-28371	521	6	summary	summary	NOUN
inlawrev-28371	521	7	-	-	PUNCT
inlawrev-28371	521	8	judgment	judgment	NOUN
inlawrev-28371	521	9	motion	motion	NOUN
inlawrev-28371	521	10	that	that	PRON
inlawrev-28371	521	11	,	,	PUNCT
inlawrev-28371	521	12	though	though	SCONJ
inlawrev-28371	521	13	covance	covance	NOUN
inlawrev-28371	521	14	asserted	assert	VERB
inlawrev-28371	521	15	in	in	ADP
inlawrev-28371	521	16	all	all	DET
inlawrev-28371	521	17	its	its	PRON
inlawrev-28371	521	18	original	original	ADJ
inlawrev-28371	521	19	tax	tax	NOUN
inlawrev-28371	521	20	appeals	appeal	NOUN
inlawrev-28371	521	21	before	before	ADP
inlawrev-28371	521	22	the	the	DET
inlawrev-28371	521	23	court	court	NOUN
inlawrev-28371	521	24	that	that	PRON
inlawrev-28371	521	25	the	the	DET
inlawrev-28371	521	26	department	department	NOUN
inlawrev-28371	521	27	’s	’s	PART
inlawrev-28371	521	28	failure	failure	NOUN
inlawrev-28371	521	29	to	to	PART
inlawrev-28371	521	30	accurately	accurately	ADV
inlawrev-28371	521	31	apply	apply	VERB
inlawrev-28371	521	32	the	the	DET
inlawrev-28371	521	33	law	law	NOUN
inlawrev-28371	521	34	violated	violate	VERB
inlawrev-28371	521	35	the	the	DET
inlawrev-28371	521	36	equal	equal	ADJ
inlawrev-28371	521	37	protection	protection	NOUN
inlawrev-28371	521	38	and	and	CCONJ
inlawrev-28371	521	39	due	due	ADJ
inlawrev-28371	521	40	process	process	NOUN
inlawrev-28371	521	41	clauses	clause	NOUN
inlawrev-28371	521	42	of	of	ADP
inlawrev-28371	521	43	the	the	DET
inlawrev-28371	521	44	united	united	PROPN
inlawrev-28371	521	45	states	states	PROPN
inlawrev-28371	521	46	constitution	constitution	PROPN
inlawrev-28371	521	47	,	,	PUNCT
inlawrev-28371	521	48	covance	covance	NOUN
inlawrev-28371	521	49	did	do	AUX
inlawrev-28371	521	50	not	not	PART
inlawrev-28371	521	51	allege	allege	VERB
inlawrev-28371	521	52	a	a	DET
inlawrev-28371	521	53	single	single	ADJ
inlawrev-28371	521	54	fact	fact	NOUN
inlawrev-28371	521	55	supporting	support	VERB
inlawrev-28371	521	56	this	this	DET
inlawrev-28371	521	57	claim	claim	NOUN
inlawrev-28371	521	58	in	in	ADP
inlawrev-28371	521	59	its	its	PRON
inlawrev-28371	521	60	appeals.243	appeals.243	NOUN
inlawrev-28371	521	61	for	for	ADP
inlawrev-28371	521	62	this	this	DET
inlawrev-28371	521	63	reason	reason	NOUN
inlawrev-28371	521	64	,	,	PUNCT
inlawrev-28371	521	65	covance	covance	NOUN
inlawrev-28371	521	66	waived	waive	VERB
inlawrev-28371	521	67	the	the	DET
inlawrev-28371	521	68	constitutional	constitutional	ADJ
inlawrev-28371	521	69	claim	claim	NOUN
inlawrev-28371	521	70	,	,	PUNCT
inlawrev-28371	521	71	and	and	CCONJ
inlawrev-28371	521	72	this	this	DET
inlawrev-28371	521	73	waiver	waiver	NOUN
inlawrev-28371	521	74	warranted	warrant	VERB
inlawrev-28371	521	75	that	that	SCONJ
inlawrev-28371	521	76	the	the	DET
inlawrev-28371	521	77	tax	tax	NOUN
inlawrev-28371	521	78	court	court	NOUN
inlawrev-28371	521	79	grant	grant	VERB
inlawrev-28371	521	80	the	the	DET
inlawrev-28371	521	81	department	department	NOUN
inlawrev-28371	521	82	a	a	DET
inlawrev-28371	521	83	favorable	favorable	ADJ
inlawrev-28371	521	84	summary	summary	NOUN
inlawrev-28371	521	85	judgment	judgment	NOUN
inlawrev-28371	521	86	on	on	ADP
inlawrev-28371	521	87	it.244	it.244	NOUN
inlawrev-28371	521	88	the	the	DET
inlawrev-28371	521	89	tax	tax	NOUN
inlawrev-28371	521	90	court	court	NOUN
inlawrev-28371	521	91	noted	note	VERB
inlawrev-28371	521	92	that	that	SCONJ
inlawrev-28371	521	93	indiana	indiana	PROPN
inlawrev-28371	521	94	,	,	PUNCT
inlawrev-28371	521	95	as	as	ADP
inlawrev-28371	521	96	a	a	DET
inlawrev-28371	521	97	notice	notice	NOUN
inlawrev-28371	521	98	-	-	PUNCT
inlawrev-28371	521	99	pleading	plead	VERB
inlawrev-28371	521	100	state	state	NOUN
inlawrev-28371	521	101	,	,	PUNCT
inlawrev-28371	521	102	merely	merely	ADV
inlawrev-28371	521	103	required	require	VERB
inlawrev-28371	521	104	that	that	SCONJ
inlawrev-28371	521	105	a	a	DET
inlawrev-28371	521	106	complaint	complaint	NOUN
inlawrev-28371	521	107	provide	provide	VERB
inlawrev-28371	521	108	“	"	PUNCT
inlawrev-28371	521	109	a	a	DET
inlawrev-28371	521	110	short	short	ADJ
inlawrev-28371	521	111	and	and	CCONJ
inlawrev-28371	521	112	plain	plain	ADJ
inlawrev-28371	521	113	statement	statement	NOUN
inlawrev-28371	521	114	of	of	ADP
inlawrev-28371	521	115	the	the	DET
inlawrev-28371	521	116	claim	claim	NOUN
inlawrev-28371	521	117	showing	show	VERB
inlawrev-28371	521	118	that	that	SCONJ
inlawrev-28371	521	119	the	the	DET
inlawrev-28371	521	120	pleader	pleader	NOUN
inlawrev-28371	521	121	is	be	AUX
inlawrev-28371	521	122	entitled	entitle	VERB
inlawrev-28371	521	123	to	to	ADP
inlawrev-28371	521	124	relief	relief	NOUN
inlawrev-28371	521	125	.	.	PUNCT
inlawrev-28371	522	1	”245	”245	NOUN
inlawrev-28371	522	2	this	this	DET
inlawrev-28371	522	3	rule	rule	NOUN
inlawrev-28371	522	4	does	do	AUX
inlawrev-28371	522	5	not	not	PART
inlawrev-28371	522	6	require	require	VERB
inlawrev-28371	522	7	the	the	DET
inlawrev-28371	522	8	complaint	complaint	NOUN
inlawrev-28371	522	9	to	to	PART
inlawrev-28371	522	10	assert	assert	VERB
inlawrev-28371	522	11	detailed	detailed	ADJ
inlawrev-28371	522	12	facts	fact	NOUN
inlawrev-28371	522	13	on	on	ADP
inlawrev-28371	522	14	which	which	PRON
inlawrev-28371	522	15	the	the	DET
inlawrev-28371	522	16	claimant	claimant	NOUN
inlawrev-28371	522	17	bases	base	VERB
inlawrev-28371	522	18	the	the	DET
inlawrev-28371	522	19	claim	claim	NOUN
inlawrev-28371	522	20	or	or	CCONJ
inlawrev-28371	522	21	describe	describe	VERB
inlawrev-28371	522	22	a	a	DET
inlawrev-28371	522	23	specific	specific	ADJ
inlawrev-28371	522	24	legal	legal	ADJ
inlawrev-28371	522	25	theory	theory	NOUN
inlawrev-28371	522	26	of	of	ADP
inlawrev-28371	522	27	recovery	recovery	NOUN
inlawrev-28371	522	28	to	to	PART
inlawrev-28371	522	29	which	which	PRON
inlawrev-28371	522	30	the	the	DET
inlawrev-28371	522	31	claimant	claimant	NOUN
inlawrev-28371	522	32	must	must	AUX
inlawrev-28371	522	33	adhere	adhere	VERB
inlawrev-28371	522	34	throughout	throughout	ADP
inlawrev-28371	522	35	the	the	DET
inlawrev-28371	522	36	case.246	case.246	NOUN
inlawrev-28371	522	37	nevertheless	nevertheless	ADV
inlawrev-28371	522	38	,	,	PUNCT
inlawrev-28371	522	39	the	the	DET
inlawrev-28371	522	40	tax	tax	NOUN
inlawrev-28371	522	41	court	court	NOUN
inlawrev-28371	522	42	noted	note	VERB
inlawrev-28371	522	43	that	that	SCONJ
inlawrev-28371	522	44	indiana	indiana	PROPN
inlawrev-28371	522	45	’s	’s	PART
inlawrev-28371	522	46	noticepleading	noticepleading	PROPN
inlawrev-28371	522	47	rule	rule	NOUN
inlawrev-28371	522	48	required	require	VERB
inlawrev-28371	522	49	that	that	SCONJ
inlawrev-28371	522	50	a	a	DET
inlawrev-28371	522	51	claimant	claimant	NOUN
inlawrev-28371	522	52	provide	provide	VERB
inlawrev-28371	522	53	some	some	DET
inlawrev-28371	522	54	operative	operative	ADJ
inlawrev-28371	522	55	facts	fact	NOUN
inlawrev-28371	522	56	supporting	support	VERB
inlawrev-28371	522	57	its	its	PRON
inlawrev-28371	522	58	claim.247	claim.247	NOUN
inlawrev-28371	522	59	the	the	DET
inlawrev-28371	522	60	tax	tax	NOUN
inlawrev-28371	522	61	court	court	NOUN
inlawrev-28371	522	62	described	describe	VERB
inlawrev-28371	522	63	the	the	DET
inlawrev-28371	522	64	two	two	NUM
inlawrev-28371	522	65	elements	element	NOUN
inlawrev-28371	522	66	that	that	PRON
inlawrev-28371	522	67	covance	covance	NOUN
inlawrev-28371	522	68	had	have	VERB
inlawrev-28371	522	69	to	to	PART
inlawrev-28371	522	70	prove	prove	VERB
inlawrev-28371	522	71	to	to	PART
inlawrev-28371	522	72	establish	establish	VERB
inlawrev-28371	522	73	that	that	SCONJ
inlawrev-28371	522	74	the	the	DET
inlawrev-28371	522	75	department	department	NOUN
inlawrev-28371	522	76	violated	violate	VERB
inlawrev-28371	522	77	the	the	DET
inlawrev-28371	522	78	rights	right	NOUN
inlawrev-28371	522	79	afforded	afford	VERB
inlawrev-28371	522	80	it	it	PRON
inlawrev-28371	522	81	by	by	ADP
inlawrev-28371	522	82	the	the	DET
inlawrev-28371	522	83	u.s	u.s	PROPN
inlawrev-28371	522	84	.	.	PROPN
inlawrev-28371	522	85	constitution	constitution	PROPN
inlawrev-28371	522	86	’s	’s	PART
inlawrev-28371	522	87	equal	equal	ADJ
inlawrev-28371	522	88	protection	protection	NOUN
inlawrev-28371	522	89	clause.248	clause.248	VERB
inlawrev-28371	522	90	the	the	DET
inlawrev-28371	522	91	court	court	NOUN
inlawrev-28371	522	92	also	also	ADV
inlawrev-28371	522	93	described	describe	VERB
inlawrev-28371	522	94	the	the	DET
inlawrev-28371	522	95	two	two	NUM
inlawrev-28371	522	96	elements	element	NOUN
inlawrev-28371	522	97	one	one	NUM
inlawrev-28371	522	98	of	of	ADP
inlawrev-28371	522	99	which	which	DET
inlawrev-28371	522	100	covance	covance	NOUN
inlawrev-28371	522	101	must	must	AUX
inlawrev-28371	522	102	prove	prove	VERB
inlawrev-28371	522	103	to	to	PART
inlawrev-28371	522	104	establish	establish	VERB
inlawrev-28371	522	105	that	that	SCONJ
inlawrev-28371	522	106	the	the	DET
inlawrev-28371	522	107	department	department	NOUN
inlawrev-28371	522	108	violated	violate	VERB
inlawrev-28371	522	109	the	the	DET
inlawrev-28371	522	110	rights	right	NOUN
inlawrev-28371	522	111	afforded	afford	VERB
inlawrev-28371	522	112	it	it	PRON
inlawrev-28371	522	113	by	by	ADP
inlawrev-28371	522	114	the	the	DET
inlawrev-28371	522	115	u.s	u.s	PROPN
inlawrev-28371	522	116	.	.	PROPN
inlawrev-28371	522	117	constitution	constitution	PROPN
inlawrev-28371	522	118	’s	’s	PART
inlawrev-28371	522	119	due	due	ADJ
inlawrev-28371	522	120	process	process	NOUN
inlawrev-28371	522	121	clause.249	clause.249	PROPN
inlawrev-28371	522	122	the	the	DET
inlawrev-28371	522	123	tax	tax	NOUN
inlawrev-28371	522	124	court	court	NOUN
inlawrev-28371	522	125	concluded	conclude	VERB
inlawrev-28371	522	126	that	that	SCONJ
inlawrev-28371	522	127	covance	covance	NOUN
inlawrev-28371	522	128	merely	merely	ADV
inlawrev-28371	522	129	alleged	allege	VERB
inlawrev-28371	522	130	that	that	SCONJ
inlawrev-28371	522	131	the	the	DET
inlawrev-28371	522	132	department	department	NOUN
inlawrev-28371	522	133	had	have	AUX
inlawrev-28371	522	134	violated	violate	VERB
inlawrev-28371	522	135	its	its	PRON
inlawrev-28371	522	136	rights	right	NOUN
inlawrev-28371	522	137	under	under	ADP
inlawrev-28371	522	138	the	the	DET
inlawrev-28371	522	139	constitutional	constitutional	ADJ
inlawrev-28371	522	140	clauses.250	clauses.250	NOUN
inlawrev-28371	522	141	it	it	PRON
inlawrev-28371	522	142	failed	fail	VERB
inlawrev-28371	522	143	to	to	PART
inlawrev-28371	522	144	plead	plead	VERB
inlawrev-28371	522	145	any	any	DET
inlawrev-28371	522	146	operative	operative	ADJ
inlawrev-28371	522	147	facts	fact	NOUN
inlawrev-28371	522	148	in	in	ADP
inlawrev-28371	522	149	its	its	PRON
inlawrev-28371	522	150	original	original	ADJ
inlawrev-28371	522	151	tax	tax	NOUN
inlawrev-28371	522	152	appeals	appeal	NOUN
inlawrev-28371	522	153	supporting	support	VERB
inlawrev-28371	522	154	any	any	PRON
inlawrev-28371	522	155	of	of	ADP
inlawrev-28371	522	156	the	the	DET
inlawrev-28371	522	157	necessary	necessary	ADJ
inlawrev-28371	522	158	—	—	PUNCT
inlawrev-28371	522	159	—	—	PUNCT
inlawrev-28371	522	160	—	—	PUNCT
inlawrev-28371	522	161	—	—	PUNCT
inlawrev-28371	522	162	—	—	PUNCT
inlawrev-28371	522	163	—	—	PUNCT
inlawrev-28371	522	164	—	—	PUNCT
inlawrev-28371	522	165	—	—	PUNCT
inlawrev-28371	522	166	—	—	PUNCT
inlawrev-28371	522	167	—	—	PUNCT
inlawrev-28371	522	168	—	—	PUNCT
inlawrev-28371	522	169	—	—	PUNCT
inlawrev-28371	522	170	—	—	PUNCT
inlawrev-28371	522	171	—	—	PUNCT
inlawrev-28371	522	172	—	—	PUNCT
inlawrev-28371	522	173	—	—	PUNCT
inlawrev-28371	522	174	—	—	PUNCT
inlawrev-28371	522	175	—	—	PUNCT
inlawrev-28371	522	176	—	—	PUNCT
inlawrev-28371	522	177	—	—	PUNCT
inlawrev-28371	522	178	—	—	PUNCT
inlawrev-28371	522	179	—	—	PUNCT
inlawrev-28371	522	180	—	—	PUNCT
inlawrev-28371	522	181	—	—	PUNCT
inlawrev-28371	522	182	—	—	PUNCT
inlawrev-28371	522	183	—	—	PUNCT
inlawrev-28371	522	184	—	—	PUNCT
inlawrev-28371	522	185	—	—	PUNCT
inlawrev-28371	522	186	—	—	PUNCT
inlawrev-28371	522	187	240	240	X
inlawrev-28371	522	188	.	.	PUNCT
inlawrev-28371	523	1	i	i	PRON
inlawrev-28371	523	2	d.	d.	PROPN
inlawrev-28371	523	3	at	at	ADP
inlawrev-28371	523	4	360	360	NUM
inlawrev-28371	523	5	.	.	PUNCT
inlawrev-28371	524	1	241	241	X
inlawrev-28371	524	2	.	.	PUNCT
inlawrev-28371	525	1	i	i	PRON
inlawrev-28371	525	2	d.	d.	PROPN
inlawrev-28371	525	3	242	242	NUM
inlawrev-28371	525	4	.	.	PUNCT
inlawrev-28371	526	1	i	i	PRON
inlawrev-28371	526	2	d.	d.	PROPN
inlawrev-28371	526	3	at	at	ADP
inlawrev-28371	526	4	360	360	NUM
inlawrev-28371	526	5	,	,	PUNCT
inlawrev-28371	526	6	362	362	NUM
inlawrev-28371	526	7	.	.	PUNCT
inlawrev-28371	527	1	243	243	NUM
inlawrev-28371	527	2	.	.	PUNCT
inlawrev-28371	528	1	i	i	PRON
inlawrev-28371	528	2	d.	d.	PROPN
inlawrev-28371	528	3	at	at	ADP
inlawrev-28371	528	4	360	360	NUM
inlawrev-28371	528	5	.	.	PUNCT
inlawrev-28371	529	1	244	244	NUM
inlawrev-28371	529	2	.	.	PUNCT
inlawrev-28371	530	1	i	i	PRON
inlawrev-28371	530	2	d.	d.	PROPN
inlawrev-28371	530	3	at	at	ADP
inlawrev-28371	530	4	361	361	NUM
inlawrev-28371	530	5	.	.	PUNCT
inlawrev-28371	531	1	245	245	NUM
inlawrev-28371	531	2	.	.	PUNCT
inlawrev-28371	532	1	i	i	PRON
inlawrev-28371	532	2	d.	d.	PROPN
inlawrev-28371	532	3	246	246	NUM
inlawrev-28371	532	4	.	.	PUNCT
inlawrev-28371	533	1	i	i	PRON
inlawrev-28371	533	2	d.	d.	PROPN
inlawrev-28371	533	3	247	247	NUM
inlawrev-28371	533	4	.	.	PUNCT
inlawrev-28371	534	1	i	i	PRON
inlawrev-28371	534	2	d.	d.	PROPN
inlawrev-28371	534	3	248	248	NUM
inlawrev-28371	534	4	.	.	PUNCT
inlawrev-28371	535	1	i	i	PRON
inlawrev-28371	535	2	d.	d.	PROPN
inlawrev-28371	535	3	(	(	PUNCT
inlawrev-28371	535	4	stating	state	VERB
inlawrev-28371	535	5	that	that	SCONJ
inlawrev-28371	535	6	,	,	PUNCT
inlawrev-28371	535	7	“	"	PUNCT
inlawrev-28371	535	8	[	[	X
inlawrev-28371	535	9	w]hen	w]hen	ADV
inlawrev-28371	535	10	claiming	claim	VERB
inlawrev-28371	535	11	a	a	DET
inlawrev-28371	535	12	violation	violation	NOUN
inlawrev-28371	535	13	of	of	ADP
inlawrev-28371	535	14	the	the	DET
inlawrev-28371	535	15	equal	equal	ADJ
inlawrev-28371	535	16	protection	protection	NOUN
inlawrev-28371	535	17	clause	clause	NOUN
inlawrev-28371	535	18	of	of	ADP
inlawrev-28371	535	19	the	the	DET
inlawrev-28371	535	20	united	united	PROPN
inlawrev-28371	535	21	states	states	PROPN
inlawrev-28371	535	22	constitution	constitution	PROPN
inlawrev-28371	535	23	,	,	PUNCT
inlawrev-28371	535	24	a	a	DET
inlawrev-28371	535	25	litigant	litigant	NOUN
inlawrev-28371	535	26	must	must	AUX
inlawrev-28371	535	27	generally	generally	ADV
inlawrev-28371	535	28	prove	prove	VERB
inlawrev-28371	535	29	that	that	SCONJ
inlawrev-28371	535	30	it	it	PRON
inlawrev-28371	535	31	is	be	AUX
inlawrev-28371	535	32	1	1	NUM
inlawrev-28371	535	33	)	)	PUNCT
inlawrev-28371	535	34	a	a	DET
inlawrev-28371	535	35	member	member	NOUN
inlawrev-28371	535	36	of	of	ADP
inlawrev-28371	535	37	a	a	DET
inlawrev-28371	535	38	class	class	NOUN
inlawrev-28371	535	39	that	that	PRON
inlawrev-28371	535	40	is	be	AUX
inlawrev-28371	535	41	suspect	suspect	ADJ
inlawrev-28371	535	42	or	or	CCONJ
inlawrev-28371	535	43	which	which	PRON
inlawrev-28371	535	44	trammels	trammel	NOUN
inlawrev-28371	535	45	on	on	ADP
inlawrev-28371	535	46	fundamental	fundamental	ADJ
inlawrev-28371	535	47	rights	right	NOUN
inlawrev-28371	535	48	and	and	CCONJ
inlawrev-28371	535	49	the	the	DET
inlawrev-28371	535	50	class	class	NOUN
inlawrev-28371	535	51	is	be	AUX
inlawrev-28371	535	52	not	not	PART
inlawrev-28371	535	53	rationally	rationally	ADV
inlawrev-28371	535	54	related	relate	VERB
inlawrev-28371	535	55	to	to	ADP
inlawrev-28371	535	56	a	a	DET
inlawrev-28371	535	57	legitimate	legitimate	ADJ
inlawrev-28371	535	58	state	state	NOUN
inlawrev-28371	535	59	interest	interest	NOUN
inlawrev-28371	535	60	or	or	CCONJ
inlawrev-28371	535	61	that	that	SCONJ
inlawrev-28371	535	62	2	2	X
inlawrev-28371	535	63	)	)	PUNCT
inlawrev-28371	535	64	as	as	ADP
inlawrev-28371	535	65	a	a	DET
inlawrev-28371	535	66	member	member	NOUN
inlawrev-28371	535	67	of	of	ADP
inlawrev-28371	535	68	a	a	DET
inlawrev-28371	535	69	legitimate	legitimate	ADJ
inlawrev-28371	535	70	class	class	NOUN
inlawrev-28371	535	71	,	,	PUNCT
inlawrev-28371	535	72	it	it	PRON
inlawrev-28371	535	73	is	be	AUX
inlawrev-28371	535	74	treated	treat	VERB
inlawrev-28371	535	75	differently	differently	ADV
inlawrev-28371	535	76	than	than	ADP
inlawrev-28371	535	77	persons	person	NOUN
inlawrev-28371	535	78	who	who	PRON
inlawrev-28371	535	79	in	in	ADP
inlawrev-28371	535	80	all	all	DET
inlawrev-28371	535	81	relevant	relevant	ADJ
inlawrev-28371	535	82	respects	respect	NOUN
inlawrev-28371	535	83	are	be	AUX
inlawrev-28371	535	84	alike	alike	ADV
inlawrev-28371	535	85	”	"	PUNCT
inlawrev-28371	535	86	(	(	PUNCT
inlawrev-28371	535	87	citations	citation	NOUN
inlawrev-28371	535	88	omitted	omit	VERB
inlawrev-28371	535	89	)	)	PUNCT
inlawrev-28371	535	90	)	)	PUNCT
inlawrev-28371	535	91	.	.	PUNCT
inlawrev-28371	536	1	249	249	NUM
inlawrev-28371	536	2	.	.	PUNCT
inlawrev-28371	537	1	i	i	PRON
inlawrev-28371	537	2	d.	d.	PROPN
inlawrev-28371	537	3	(	(	PUNCT
inlawrev-28371	537	4	stating	state	VERB
inlawrev-28371	537	5	that	that	SCONJ
inlawrev-28371	537	6	,	,	PUNCT
inlawrev-28371	537	7	“	"	PUNCT
inlawrev-28371	537	8	[	[	X
inlawrev-28371	537	9	w]hen	w]hen	ADV
inlawrev-28371	537	10	claiming	claim	VERB
inlawrev-28371	537	11	a	a	DET
inlawrev-28371	537	12	violation	violation	NOUN
inlawrev-28371	537	13	of	of	ADP
inlawrev-28371	537	14	the	the	DET
inlawrev-28371	537	15	u.s	u.s	PROPN
inlawrev-28371	537	16	.	.	PROPN
inlawrev-28371	537	17	constitution	constitution	PROPN
inlawrev-28371	537	18	’s	’s	PART
inlawrev-28371	537	19	due	due	ADJ
inlawrev-28371	537	20	process	process	NOUN
inlawrev-28371	537	21	clause	clause	NOUN
inlawrev-28371	537	22	,	,	PUNCT
inlawrev-28371	537	23	a	a	DET
inlawrev-28371	537	24	litigant	litigant	NOUN
inlawrev-28371	537	25	must	must	AUX
inlawrev-28371	537	26	generally	generally	ADV
inlawrev-28371	537	27	prove	prove	VERB
inlawrev-28371	537	28	that	that	SCONJ
inlawrev-28371	537	29	,	,	PUNCT
inlawrev-28371	537	30	as	as	ADP
inlawrev-28371	537	31	a	a	DET
inlawrev-28371	537	32	taxpayer	taxpayer	NOUN
inlawrev-28371	537	33	,	,	PUNCT
inlawrev-28371	537	34	it	it	PRON
inlawrev-28371	537	35	has	have	AUX
inlawrev-28371	537	36	not	not	PART
inlawrev-28371	537	37	been	be	AUX
inlawrev-28371	537	38	provided	provide	VERB
inlawrev-28371	537	39	with	with	ADP
inlawrev-28371	537	40	notice	notice	NOUN
inlawrev-28371	537	41	and	and	CCONJ
inlawrev-28371	537	42	a	a	DET
inlawrev-28371	537	43	meaningful	meaningful	ADJ
inlawrev-28371	537	44	opportunity	opportunity	NOUN
inlawrev-28371	537	45	to	to	PART
inlawrev-28371	537	46	be	be	AUX
inlawrev-28371	537	47	heard	hear	VERB
inlawrev-28371	537	48	before	before	SCONJ
inlawrev-28371	537	49	its	its	PRON
inlawrev-28371	537	50	tax	tax	NOUN
inlawrev-28371	537	51	liability	liability	NOUN
inlawrev-28371	537	52	is	be	AUX
inlawrev-28371	537	53	finally	finally	ADV
inlawrev-28371	537	54	fixed	fix	VERB
inlawrev-28371	537	55	or	or	CCONJ
inlawrev-28371	537	56	that	that	SCONJ
inlawrev-28371	537	57	it	it	PRON
inlawrev-28371	537	58	has	have	AUX
inlawrev-28371	537	59	been	be	AUX
inlawrev-28371	537	60	assessed	assess	VERB
inlawrev-28371	537	61	a	a	DET
inlawrev-28371	537	62	tax	tax	NOUN
inlawrev-28371	537	63	that	that	PRON
inlawrev-28371	537	64	is	be	AUX
inlawrev-28371	537	65	arbitrary	arbitrary	ADJ
inlawrev-28371	537	66	,	,	PUNCT
inlawrev-28371	537	67	oppressive	oppressive	ADJ
inlawrev-28371	537	68	,	,	PUNCT
inlawrev-28371	537	69	or	or	CCONJ
inlawrev-28371	537	70	unjust	unjust	ADJ
inlawrev-28371	537	71	”	"	PUNCT
inlawrev-28371	537	72	(	(	PUNCT
inlawrev-28371	537	73	citations	citation	NOUN
inlawrev-28371	537	74	omitted	omit	VERB
inlawrev-28371	537	75	)	)	PUNCT
inlawrev-28371	537	76	)	)	PUNCT
inlawrev-28371	537	77	.	.	PUNCT
inlawrev-28371	538	1	250	250	NUM
inlawrev-28371	538	2	.	.	PUNCT
inlawrev-28371	539	1	i	i	PRON
inlawrev-28371	539	2	d.	d.	PROPN
inlawrev-28371	539	3	at	at	ADP
inlawrev-28371	539	4	360	360	NUM
inlawrev-28371	539	5	-	-	SYM
inlawrev-28371	539	6	61	61	NUM
inlawrev-28371	539	7	.	.	PUNCT
inlawrev-28371	540	1	2024	2024	NUM
inlawrev-28371	540	2	]	]	PUNCT
inlawrev-28371	540	3	tax	tax	NOUN
inlawrev-28371	540	4	law	law	NOUN
inlawrev-28371	540	5	1001	1001	NUM
inlawrev-28371	540	6	elements	element	NOUN
inlawrev-28371	540	7	it	it	PRON
inlawrev-28371	540	8	had	have	VERB
inlawrev-28371	540	9	to	to	PART
inlawrev-28371	540	10	prove	prove	VERB
inlawrev-28371	540	11	to	to	PART
inlawrev-28371	540	12	establish	establish	VERB
inlawrev-28371	540	13	its	its	PRON
inlawrev-28371	540	14	claims	claim	NOUN
inlawrev-28371	540	15	of	of	ADP
inlawrev-28371	540	16	constitutional	constitutional	ADJ
inlawrev-28371	540	17	violation.251	violation.251	NOUN
inlawrev-28371	540	18	in	in	ADP
inlawrev-28371	540	19	its	its	PRON
inlawrev-28371	540	20	response	response	NOUN
inlawrev-28371	540	21	to	to	ADP
inlawrev-28371	540	22	the	the	DET
inlawrev-28371	540	23	department	department	NOUN
inlawrev-28371	540	24	’s	’s	PART
inlawrev-28371	540	25	motion	motion	NOUN
inlawrev-28371	540	26	for	for	ADP
inlawrev-28371	540	27	summary	summary	NOUN
inlawrev-28371	540	28	judgment	judgment	NOUN
inlawrev-28371	540	29	,	,	PUNCT
inlawrev-28371	540	30	covance	covance	NOUN
inlawrev-28371	540	31	failed	fail	VERB
inlawrev-28371	540	32	to	to	PART
inlawrev-28371	540	33	assert	assert	VERB
inlawrev-28371	540	34	any	any	DET
inlawrev-28371	540	35	facts	fact	NOUN
inlawrev-28371	540	36	or	or	CCONJ
inlawrev-28371	540	37	designated	designate	VERB
inlawrev-28371	540	38	evidence	evidence	NOUN
inlawrev-28371	540	39	opposing	oppose	VERB
inlawrev-28371	540	40	the	the	DET
inlawrev-28371	540	41	department	department	NOUN
inlawrev-28371	540	42	’s	’s	PART
inlawrev-28371	540	43	arguments	argument	NOUN
inlawrev-28371	540	44	regarding	regard	VERB
inlawrev-28371	540	45	the	the	DET
inlawrev-28371	540	46	alleged	allege	VERB
inlawrev-28371	540	47	constitutional	constitutional	ADJ
inlawrev-28371	540	48	violations.252	violations.252	NOUN
inlawrev-28371	540	49	accordingly	accordingly	ADV
inlawrev-28371	540	50	,	,	PUNCT
inlawrev-28371	540	51	the	the	DET
inlawrev-28371	540	52	court	court	NOUN
inlawrev-28371	540	53	granted	grant	VERB
inlawrev-28371	540	54	summary	summary	NOUN
inlawrev-28371	540	55	judgment	judgment	NOUN
inlawrev-28371	540	56	on	on	ADP
inlawrev-28371	540	57	issue	issue	NOUN
inlawrev-28371	540	58	four	four	NUM
inlawrev-28371	540	59	in	in	ADP
inlawrev-28371	540	60	the	the	DET
inlawrev-28371	540	61	department	department	NOUN
inlawrev-28371	540	62	’s	’s	PART
inlawrev-28371	540	63	favor.253	favor.253	PROPN
inlawrev-28371	540	64	ii	ii	PROPN
inlawrev-28371	540	65	.	.	PUNCT
inlawrev-28371	541	1	indiana	indiana	PROPN
inlawrev-28371	541	2	tax	tax	PROPN
inlawrev-28371	541	3	legislation	legislation	NOUN
inlawrev-28371	541	4	the	the	DET
inlawrev-28371	541	5	2023	2023	NUM
inlawrev-28371	541	6	first	first	ADJ
inlawrev-28371	541	7	regular	regular	ADJ
inlawrev-28371	541	8	session	session	NOUN
inlawrev-28371	541	9	of	of	ADP
inlawrev-28371	541	10	the	the	DET
inlawrev-28371	541	11	123rd	123rd	PROPN
inlawrev-28371	541	12	indiana	indiana	PROPN
inlawrev-28371	541	13	general	general	PROPN
inlawrev-28371	541	14	assembly	assembly	PROPN
inlawrev-28371	541	15	passed	pass	VERB
inlawrev-28371	541	16	numerous	numerous	ADJ
inlawrev-28371	541	17	new	new	ADJ
inlawrev-28371	541	18	statutes	statute	NOUN
inlawrev-28371	541	19	,	,	PUNCT
inlawrev-28371	541	20	and	and	CCONJ
inlawrev-28371	541	21	amended	amend	VERB
inlawrev-28371	541	22	many	many	ADJ
inlawrev-28371	541	23	others	other	NOUN
inlawrev-28371	541	24	,	,	PUNCT
inlawrev-28371	541	25	affecting	affect	VERB
inlawrev-28371	541	26	indiana	indiana	PROPN
inlawrev-28371	541	27	’s	’s	PART
inlawrev-28371	541	28	revenue	revenue	NOUN
inlawrev-28371	541	29	and	and	CCONJ
inlawrev-28371	541	30	property	property	NOUN
inlawrev-28371	541	31	tax	tax	NOUN
inlawrev-28371	541	32	schemes	scheme	NOUN
inlawrev-28371	541	33	.	.	PUNCT
inlawrev-28371	542	1	in	in	ADP
inlawrev-28371	542	2	july	july	PROPN
inlawrev-28371	542	3	2023	2023	NUM
inlawrev-28371	542	4	,	,	PUNCT
inlawrev-28371	542	5	the	the	DET
inlawrev-28371	542	6	indiana	indiana	PROPN
inlawrev-28371	542	7	department	department	PROPN
inlawrev-28371	542	8	of	of	ADP
inlawrev-28371	542	9	revenue	revenue	NOUN
inlawrev-28371	542	10	released	release	VERB
inlawrev-28371	542	11	its	its	PRON
inlawrev-28371	542	12	annual	annual	ADJ
inlawrev-28371	542	13	summary	summary	NOUN
inlawrev-28371	542	14	of	of	ADP
inlawrev-28371	542	15	legislation	legislation	NOUN
inlawrev-28371	542	16	passed	pass	VERB
inlawrev-28371	542	17	by	by	ADP
inlawrev-28371	542	18	the	the	DET
inlawrev-28371	542	19	general	general	ADJ
inlawrev-28371	542	20	assembly	assembly	NOUN
inlawrev-28371	542	21	that	that	PRON
inlawrev-28371	542	22	affected	affect	VERB
inlawrev-28371	542	23	the	the	DET
inlawrev-28371	542	24	department	department	PROPN
inlawrev-28371	542	25	and	and	CCONJ
inlawrev-28371	542	26	indiana	indiana	PROPN
inlawrev-28371	542	27	revenue	revenue	NOUN
inlawrev-28371	542	28	taxes	taxis	NOUN
inlawrev-28371	542	29	.	.	PUNCT
inlawrev-28371	543	1	254	254	NUM
inlawrev-28371	543	2	on	on	ADP
inlawrev-28371	543	3	june	june	PROPN
inlawrev-28371	543	4	26	26	NUM
inlawrev-28371	543	5	,	,	PUNCT
inlawrev-28371	543	6	2023	2023	NUM
inlawrev-28371	543	7	,	,	PUNCT
inlawrev-28371	543	8	the	the	DET
inlawrev-28371	543	9	indiana	indiana	PROPN
inlawrev-28371	543	10	department	department	PROPN
inlawrev-28371	543	11	of	of	ADP
inlawrev-28371	543	12	local	local	ADJ
inlawrev-28371	543	13	government	government	NOUN
inlawrev-28371	543	14	finance	finance	NOUN
inlawrev-28371	543	15	published	publish	VERB
inlawrev-28371	543	16	a	a	DET
inlawrev-28371	543	17	memorandum	memorandum	NOUN
inlawrev-28371	543	18	that	that	PRON
inlawrev-28371	543	19	listed	list	VERB
inlawrev-28371	543	20	and	and	CCONJ
inlawrev-28371	543	21	described	describe	VERB
inlawrev-28371	543	22	the	the	DET
inlawrev-28371	543	23	2023	2023	NUM
inlawrev-28371	543	24	legislative	legislative	ADJ
inlawrev-28371	543	25	changes	change	NOUN
inlawrev-28371	543	26	concerning	concern	VERB
inlawrev-28371	543	27	property	property	NOUN
inlawrev-28371	543	28	tax	tax	NOUN
inlawrev-28371	543	29	assessments	assessment	NOUN
inlawrev-28371	543	30	.	.	PUNCT
inlawrev-28371	544	1	255	255	NUM
inlawrev-28371	544	2	though	though	SCONJ
inlawrev-28371	544	3	all	all	DET
inlawrev-28371	544	4	legislative	legislative	ADJ
inlawrev-28371	544	5	changes	change	NOUN
inlawrev-28371	544	6	and	and	CCONJ
inlawrev-28371	544	7	modifications	modification	NOUN
inlawrev-28371	544	8	to	to	ADP
inlawrev-28371	544	9	indiana	indiana	PROPN
inlawrev-28371	544	10	’s	’s	PART
inlawrev-28371	544	11	tax	tax	PROPN
inlawrev-28371	544	12	code	code	NOUN
inlawrev-28371	544	13	are	be	AUX
inlawrev-28371	544	14	important	important	ADJ
inlawrev-28371	544	15	,	,	PUNCT
inlawrev-28371	544	16	a	a	DET
inlawrev-28371	544	17	review	review	NOUN
inlawrev-28371	544	18	of	of	ADP
inlawrev-28371	544	19	them	they	PRON
inlawrev-28371	544	20	all	all	PRON
inlawrev-28371	544	21	is	be	AUX
inlawrev-28371	544	22	beyond	beyond	ADP
inlawrev-28371	544	23	the	the	DET
inlawrev-28371	544	24	scope	scope	NOUN
inlawrev-28371	544	25	of	of	ADP
inlawrev-28371	544	26	this	this	DET
inlawrev-28371	544	27	survey	survey	NOUN
inlawrev-28371	544	28	.	.	PUNCT
inlawrev-28371	545	1	nevertheless	nevertheless	ADV
inlawrev-28371	545	2	,	,	PUNCT
inlawrev-28371	545	3	a	a	DET
inlawrev-28371	545	4	few	few	ADJ
inlawrev-28371	545	5	of	of	ADP
inlawrev-28371	545	6	these	these	DET
inlawrev-28371	545	7	changes	change	NOUN
inlawrev-28371	545	8	or	or	CCONJ
inlawrev-28371	545	9	modifications	modification	NOUN
inlawrev-28371	545	10	warrant	warrant	VERB
inlawrev-28371	545	11	specific	specific	ADJ
inlawrev-28371	545	12	attention	attention	NOUN
inlawrev-28371	545	13	.	.	PUNCT
inlawrev-28371	546	1	a.	a.	NOUN
inlawrev-28371	546	2	property	property	NOUN
inlawrev-28371	546	3	tax	tax	NOUN
inlawrev-28371	546	4	during	during	ADP
inlawrev-28371	546	5	the	the	DET
inlawrev-28371	546	6	2022	2022	NUM
inlawrev-28371	546	7	legislative	legislative	ADJ
inlawrev-28371	546	8	session	session	NOUN
inlawrev-28371	546	9	,	,	PUNCT
inlawrev-28371	546	10	the	the	DET
inlawrev-28371	546	11	indiana	indiana	PROPN
inlawrev-28371	546	12	general	general	PROPN
inlawrev-28371	546	13	assembly	assembly	PROPN
inlawrev-28371	546	14	repealed	repeal	VERB
inlawrev-28371	546	15	indiana	indiana	PROPN
inlawrev-28371	546	16	code	code	PROPN
inlawrev-28371	546	17	section	section	NOUN
inlawrev-28371	546	18	6	6	NUM
inlawrev-28371	546	19	-	-	SYM
inlawrev-28371	546	20	1.1	1.1	NUM
inlawrev-28371	546	21	-	-	PUNCT
inlawrev-28371	546	22	4	4	NUM
inlawrev-28371	546	23	-	-	SYM
inlawrev-28371	546	24	4.4	4.4	NUM
inlawrev-28371	546	25	,	,	PUNCT
inlawrev-28371	546	26	which	which	PRON
inlawrev-28371	546	27	included	include	VERB
inlawrev-28371	546	28	a	a	DET
inlawrev-28371	546	29	provision	provision	NOUN
inlawrev-28371	546	30	related	relate	VERB
inlawrev-28371	546	31	to	to	ADP
inlawrev-28371	546	32	the	the	DET
inlawrev-28371	546	33	documentation	documentation	NOUN
inlawrev-28371	546	34	of	of	ADP
inlawrev-28371	546	35	changes	change	NOUN
inlawrev-28371	546	36	made	make	VERB
inlawrev-28371	546	37	by	by	ADP
inlawrev-28371	546	38	the	the	DET
inlawrev-28371	546	39	assessor	assessor	NOUN
inlawrev-28371	546	40	to	to	ADP
inlawrev-28371	546	41	the	the	DET
inlawrev-28371	546	42	underlying	underlie	VERB
inlawrev-28371	546	43	parcel	parcel	NOUN
inlawrev-28371	546	44	characteristics.256	characteristics.256	PROPN
inlawrev-28371	546	45	one	one	NUM
inlawrev-28371	546	46	of	of	ADP
inlawrev-28371	546	47	its	its	PRON
inlawrev-28371	546	48	sections	section	NOUN
inlawrev-28371	546	49	required	require	VERB
inlawrev-28371	546	50	the	the	DET
inlawrev-28371	546	51	assessor	assessor	NOUN
inlawrev-28371	546	52	to	to	PART
inlawrev-28371	546	53	bear	bear	VERB
inlawrev-28371	546	54	the	the	DET
inlawrev-28371	546	55	burden	burden	NOUN
inlawrev-28371	546	56	of	of	ADP
inlawrev-28371	546	57	proving	prove	VERB
inlawrev-28371	546	58	that	that	SCONJ
inlawrev-28371	546	59	each	each	DET
inlawrev-28371	546	60	change	change	NOUN
inlawrev-28371	546	61	was	be	AUX
inlawrev-28371	546	62	valid.257	valid.257	NOUN
inlawrev-28371	546	63	in	in	ADP
inlawrev-28371	546	64	the	the	DET
inlawrev-28371	546	65	2023	2023	NUM
inlawrev-28371	546	66	session	session	NOUN
inlawrev-28371	546	67	,	,	PUNCT
inlawrev-28371	546	68	the	the	DET
inlawrev-28371	546	69	general	general	ADJ
inlawrev-28371	546	70	assembly	assembly	NOUN
inlawrev-28371	546	71	replaced	replace	VERB
inlawrev-28371	546	72	this	this	DET
inlawrev-28371	546	73	section	section	NOUN
inlawrev-28371	546	74	.	.	PUNCT
inlawrev-28371	547	1	starting	start	VERB
inlawrev-28371	547	2	after	after	ADP
inlawrev-28371	547	3	december	december	PROPN
inlawrev-28371	547	4	31	31	NUM
inlawrev-28371	547	5	,	,	PUNCT
inlawrev-28371	547	6	2023	2023	NUM
inlawrev-28371	547	7	,	,	PUNCT
inlawrev-28371	547	8	if	if	SCONJ
inlawrev-28371	547	9	county	county	NOUN
inlawrev-28371	547	10	or	or	CCONJ
inlawrev-28371	547	11	township	township	NOUN
inlawrev-28371	547	12	assessors	assessor	NOUN
inlawrev-28371	547	13	change	change	VERB
inlawrev-28371	547	14	a	a	DET
inlawrev-28371	547	15	parcel	parcel	NOUN
inlawrev-28371	547	16	of	of	ADP
inlawrev-28371	547	17	real	real	ADJ
inlawrev-28371	547	18	property	property	NOUN
inlawrev-28371	547	19	’s	’s	PART
inlawrev-28371	547	20	underlying	underlie	VERB
inlawrev-28371	547	21	characteristics	characteristic	NOUN
inlawrev-28371	547	22	,	,	PUNCT
inlawrev-28371	547	23	including	include	VERB
inlawrev-28371	547	24	its	its	PRON
inlawrev-28371	547	25	age	age	NOUN
inlawrev-28371	547	26	,	,	PUNCT
inlawrev-28371	547	27	grade	grade	NOUN
inlawrev-28371	547	28	,	,	PUNCT
inlawrev-28371	547	29	or	or	CCONJ
inlawrev-28371	547	30	condition	condition	NOUN
inlawrev-28371	547	31	,	,	PUNCT
inlawrev-28371	547	32	from	from	ADP
inlawrev-28371	547	33	the	the	DET
inlawrev-28371	547	34	previous	previous	ADJ
inlawrev-28371	547	35	year	year	NOUN
inlawrev-28371	547	36	’s	’s	PART
inlawrev-28371	547	37	assessment	assessment	NOUN
inlawrev-28371	547	38	,	,	PUNCT
inlawrev-28371	547	39	they	they	PRON
inlawrev-28371	547	40	must	must	AUX
inlawrev-28371	547	41	document	document	VERB
inlawrev-28371	547	42	each	each	DET
inlawrev-28371	547	43	change	change	NOUN
inlawrev-28371	547	44	and	and	CCONJ
inlawrev-28371	547	45	the	the	DET
inlawrev-28371	547	46	reason	reason	NOUN
inlawrev-28371	547	47	for	for	ADP
inlawrev-28371	547	48	it.258	it.258	PROPN
inlawrev-28371	547	49	the	the	DET
inlawrev-28371	547	50	new	new	ADJ
inlawrev-28371	547	51	section	section	NOUN
inlawrev-28371	547	52	omitted	omit	VERB
inlawrev-28371	547	53	,	,	PUNCT
inlawrev-28371	547	54	however	however	ADV
inlawrev-28371	547	55	,	,	PUNCT
inlawrev-28371	547	56	the	the	DET
inlawrev-28371	547	57	verbiage	verbiage	NOUN
inlawrev-28371	547	58	requiring	require	VERB
inlawrev-28371	547	59	the	the	DET
inlawrev-28371	547	60	assessor	assessor	NOUN
inlawrev-28371	547	61	to	to	PART
inlawrev-28371	547	62	bear	bear	VERB
inlawrev-28371	547	63	the	the	DET
inlawrev-28371	547	64	burden	burden	NOUN
inlawrev-28371	547	65	of	of	ADP
inlawrev-28371	547	66	proving	prove	VERB
inlawrev-28371	547	67	the	the	DET
inlawrev-28371	547	68	validity	validity	NOUN
inlawrev-28371	547	69	of	of	ADP
inlawrev-28371	547	70	any	any	DET
inlawrev-28371	547	71	changes	change	NOUN
inlawrev-28371	547	72	.	.	PUNCT
inlawrev-28371	548	1	—	—	PUNCT
inlawrev-28371	548	2	—	—	PUNCT
inlawrev-28371	548	3	—	—	PUNCT
inlawrev-28371	548	4	—	—	PUNCT
inlawrev-28371	548	5	—	—	PUNCT
inlawrev-28371	548	6	—	—	PUNCT
inlawrev-28371	548	7	—	—	PUNCT
inlawrev-28371	548	8	—	—	PUNCT
inlawrev-28371	548	9	—	—	PUNCT
inlawrev-28371	548	10	—	—	PUNCT
inlawrev-28371	548	11	—	—	PUNCT
inlawrev-28371	548	12	—	—	PUNCT
inlawrev-28371	548	13	—	—	PUNCT
inlawrev-28371	548	14	—	—	PUNCT
inlawrev-28371	548	15	—	—	PUNCT
inlawrev-28371	548	16	—	—	PUNCT
inlawrev-28371	548	17	—	—	PUNCT
inlawrev-28371	548	18	—	—	PUNCT
inlawrev-28371	548	19	—	—	PUNCT
inlawrev-28371	548	20	—	—	PUNCT
inlawrev-28371	548	21	—	—	PUNCT
inlawrev-28371	548	22	—	—	PUNCT
inlawrev-28371	548	23	—	—	PUNCT
inlawrev-28371	548	24	—	—	PUNCT
inlawrev-28371	548	25	—	—	PUNCT
inlawrev-28371	548	26	—	—	PUNCT
inlawrev-28371	548	27	—	—	PUNCT
inlawrev-28371	548	28	—	—	PUNCT
inlawrev-28371	548	29	—	—	PUNCT
inlawrev-28371	548	30	251	251	NUM
inlawrev-28371	548	31	.	.	PUNCT
inlawrev-28371	549	1	i	i	PRON
inlawrev-28371	549	2	d.	d.	PROPN
inlawrev-28371	549	3	at	at	ADP
inlawrev-28371	549	4	361	361	NUM
inlawrev-28371	549	5	-	-	SYM
inlawrev-28371	549	6	62	62	NUM
inlawrev-28371	549	7	.	.	PUNCT
inlawrev-28371	550	1	252	252	NUM
inlawrev-28371	550	2	.	.	PUNCT
inlawrev-28371	551	1	i	i	PRON
inlawrev-28371	551	2	d.	d.	PROPN
inlawrev-28371	551	3	at	at	ADP
inlawrev-28371	551	4	362	362	NUM
inlawrev-28371	551	5	.	.	PUNCT
inlawrev-28371	552	1	253	253	NUM
inlawrev-28371	552	2	.	.	PUNCT
inlawrev-28371	553	1	i	i	PRON
inlawrev-28371	553	2	d.	d.	PROPN
inlawrev-28371	553	3	254	254	NUM
inlawrev-28371	553	4	.	.	PUNCT
inlawrev-28371	553	5	see	see	VERB
inlawrev-28371	553	6	the	the	DET
inlawrev-28371	553	7	ind	ind	NOUN
inlawrev-28371	553	8	.	.	PUNCT
inlawrev-28371	554	1	dep’t	dep’t	NOUN
inlawrev-28371	554	2	of	of	ADP
inlawrev-28371	554	3	revenue	revenue	NOUN
inlawrev-28371	554	4	,	,	PUNCT
inlawrev-28371	554	5	2023	2023	NUM
inlawrev-28371	554	6	legislative	legislative	ADJ
inlawrev-28371	554	7	synopsis	synopsis	NOUN
inlawrev-28371	554	8	(	(	PUNCT
inlawrev-28371	554	9	2023	2023	NUM
inlawrev-28371	554	10	)	)	PUNCT
inlawrev-28371	554	11	,	,	PUNCT
inlawrev-28371	554	12	https://www.in	https://www.in	NOUN
inlawrev-28371	554	13	.	.	PUNCT
inlawrev-28371	555	1	gov	gov	PROPN
inlawrev-28371	555	2	/	/	SYM
inlawrev-28371	555	3	dor	dor	PROPN
inlawrev-28371	555	4	/	/	SYM
inlawrev-28371	555	5	files/2023	files/2023	NOUN
inlawrev-28371	555	6	-	-	PUNCT
inlawrev-28371	555	7	legislative	legislative	ADJ
inlawrev-28371	555	8	-	-	PUNCT
inlawrev-28371	555	9	synopsis.pdf	synopsis.pdf	NOUN
inlawrev-28371	555	10	[	[	X
inlawrev-28371	555	11	https://perma.cc/8sy9-7nw2	https://perma.cc/8sy9-7nw2	NOUN
inlawrev-28371	555	12	]	]	X
inlawrev-28371	555	13	.	.	PUNCT
inlawrev-28371	556	1	255	255	X
inlawrev-28371	556	2	.	.	PUNCT
inlawrev-28371	557	1	see	see	VERB
inlawrev-28371	557	2	memorandum	memorandum	NOUN
inlawrev-28371	557	3	from	from	ADP
inlawrev-28371	557	4	wesley	wesley	PROPN
inlawrev-28371	557	5	r.	r.	PROPN
inlawrev-28371	557	6	bennet	bennet	PROPN
inlawrev-28371	557	7	,	,	PUNCT
inlawrev-28371	557	8	commissioner	commissioner	NOUN
inlawrev-28371	557	9	,	,	PUNCT
inlawrev-28371	557	10	the	the	DET
inlawrev-28371	557	11	ind	ind	PROPN
inlawrev-28371	557	12	.	.	PUNCT
inlawrev-28371	558	1	dep’t	dep’t	NOUN
inlawrev-28371	558	2	of	of	ADP
inlawrev-28371	558	3	local	local	ADJ
inlawrev-28371	558	4	gov’t	gov’t	NUM
inlawrev-28371	558	5	fin	fin	NOUN
inlawrev-28371	558	6	.	.	PUNCT
inlawrev-28371	558	7	,	,	PUNCT
inlawrev-28371	558	8	on	on	ADP
inlawrev-28371	558	9	legislation	legislation	NOUN
inlawrev-28371	558	10	affecting	affect	VERB
inlawrev-28371	558	11	assessment	assessment	NOUN
inlawrev-28371	558	12	matters	matter	VERB
inlawrev-28371	558	13	to	to	ADP
inlawrev-28371	558	14	the	the	DET
inlawrev-28371	558	15	assessing	assess	VERB
inlawrev-28371	558	16	official	official	ADJ
inlawrev-28371	558	17	&	&	CCONJ
inlawrev-28371	558	18	property	property	NOUN
inlawrev-28371	558	19	tax	tax	NOUN
inlawrev-28371	558	20	boards	board	NOUN
inlawrev-28371	558	21	of	of	ADP
inlawrev-28371	558	22	appeal	appeal	NOUN
inlawrev-28371	558	23	(	(	PUNCT
inlawrev-28371	558	24	june	june	PROPN
inlawrev-28371	558	25	26	26	NUM
inlawrev-28371	558	26	,	,	PUNCT
inlawrev-28371	558	27	2023	2023	NUM
inlawrev-28371	558	28	)	)	PUNCT
inlawrev-28371	558	29	,	,	PUNCT
inlawrev-28371	558	30	https://www.in.gov/dlgf/files/2023-memos/230620bennett-memo-legislation-affecting-assessment-matters.pdf	https://www.in.gov/dlgf/files/2023-memos/230620bennett-memo-legislation-affecting-assessment-matters.pdf	NOUN
inlawrev-28371	558	31	[	[	X
inlawrev-28371	558	32	https://perma.cc/28pk-ksaf	https://perma.cc/28pk-ksaf	X
inlawrev-28371	558	33	]	]	X
inlawrev-28371	558	34	.	.	PUNCT
inlawrev-28371	559	1	256	256	NUM
inlawrev-28371	559	2	.	.	X
inlawrev-28371	559	3	see	see	VERB
inlawrev-28371	559	4	pub	pub	NOUN
inlawrev-28371	559	5	.	.	PUNCT
inlawrev-28371	560	1	l.	l.	PROPN
inlawrev-28371	560	2	no	no	INTJ
inlawrev-28371	560	3	.	.	PROPN
inlawrev-28371	561	1	174	174	NUM
inlawrev-28371	561	2	-	-	PUNCT
inlawrev-28371	561	3	2022	2022	NUM
inlawrev-28371	561	4	,	,	PUNCT
inlawrev-28371	561	5	§	§	PROPN
inlawrev-28371	561	6	7	7	NUM
inlawrev-28371	561	7	(	(	PUNCT
inlawrev-28371	561	8	repealing	repeal	VERB
inlawrev-28371	561	9	ind	ind	NOUN
inlawrev-28371	561	10	.	.	PUNCT
inlawrev-28371	562	1	code	code	PROPN
inlawrev-28371	562	2	§	§	PROPN
inlawrev-28371	562	3	6	6	NUM
inlawrev-28371	562	4	-	-	SYM
inlawrev-28371	562	5	1.1	1.1	NUM
inlawrev-28371	562	6	-	-	PUNCT
inlawrev-28371	562	7	4	4	NUM
inlawrev-28371	562	8	-	-	SYM
inlawrev-28371	562	9	4.4	4.4	NUM
inlawrev-28371	562	10	(	(	PUNCT
inlawrev-28371	562	11	2016	2016	NUM
inlawrev-28371	562	12	)	)	PUNCT
inlawrev-28371	562	13	)	)	PUNCT
inlawrev-28371	562	14	.	.	PUNCT
inlawrev-28371	563	1	257	257	X
inlawrev-28371	563	2	.	.	PUNCT
inlawrev-28371	564	1	see	see	VERB
inlawrev-28371	564	2	ind	ind	PROPN
inlawrev-28371	564	3	.	.	PUNCT
inlawrev-28371	565	1	code	code	PROPN
inlawrev-28371	565	2	§	§	PROPN
inlawrev-28371	565	3	6	6	NUM
inlawrev-28371	565	4	-	-	SYM
inlawrev-28371	565	5	1.1	1.1	NUM
inlawrev-28371	565	6	-	-	PUNCT
inlawrev-28371	565	7	4	4	NUM
inlawrev-28371	565	8	-	-	PUNCT
inlawrev-28371	565	9	4.4(b	4.4(b	NUM
inlawrev-28371	565	10	)	)	PUNCT
inlawrev-28371	565	11	(	(	PUNCT
inlawrev-28371	565	12	2016	2016	NUM
inlawrev-28371	565	13	)	)	PUNCT
inlawrev-28371	565	14	,	,	PUNCT
inlawrev-28371	565	15	repealed	repeal	VERB
inlawrev-28371	565	16	by	by	ADP
inlawrev-28371	565	17	pub	pub	NOUN
inlawrev-28371	565	18	.	.	PUNCT
inlawrev-28371	566	1	l.	l.	PROPN
inlawrev-28371	566	2	no	no	INTJ
inlawrev-28371	566	3	.	.	PROPN
inlawrev-28371	567	1	174	174	NUM
inlawrev-28371	567	2	-	-	PUNCT
inlawrev-28371	567	3	2022	2022	NUM
inlawrev-28371	567	4	,	,	PUNCT
inlawrev-28371	567	5	§	§	PROPN
inlawrev-28371	567	6	7	7	NUM
inlawrev-28371	567	7	(	(	PUNCT
inlawrev-28371	567	8	flush	flush	ADJ
inlawrev-28371	567	9	language	language	NOUN
inlawrev-28371	567	10	)	)	PUNCT
inlawrev-28371	567	11	.	.	PUNCT
inlawrev-28371	568	1	258	258	NUM
inlawrev-28371	568	2	.	.	PUNCT
inlawrev-28371	569	1	see	see	VERB
inlawrev-28371	569	2	ind	ind	PROPN
inlawrev-28371	569	3	.	.	PUNCT
inlawrev-28371	570	1	code	code	PROPN
inlawrev-28371	570	2	§	§	PROPN
inlawrev-28371	570	3	6	6	NUM
inlawrev-28371	570	4	-	-	SYM
inlawrev-28371	570	5	1.1	1.1	NUM
inlawrev-28371	570	6	-	-	PUNCT
inlawrev-28371	570	7	4	4	NUM
inlawrev-28371	570	8	-	-	NUM
inlawrev-28371	570	9	4.9(a	4.9(a	NUM
inlawrev-28371	570	10	)	)	PUNCT
inlawrev-28371	570	11	(	(	PUNCT
inlawrev-28371	570	12	2023	2023	NUM
inlawrev-28371	570	13	)	)	PUNCT
inlawrev-28371	570	14	.	.	PUNCT
inlawrev-28371	571	1	https://perma.cc/28pk-ksaf	https://perma.cc/28pk-ksaf	PROPN
inlawrev-28371	572	1	https://www.in.gov/dlgf/files/2023-memos/230620	https://www.in.gov/dlgf/files/2023-memos/230620	PROPN
inlawrev-28371	572	2	https://perma.cc/8sy9-7nw2	https://perma.cc/8sy9-7nw2	PROPN
inlawrev-28371	572	3	https://www.in	https://www.in	PROPN
inlawrev-28371	572	4	indiana	indiana	PROPN
inlawrev-28371	572	5	law	law	PROPN
inlawrev-28371	572	6	review	review	NOUN
inlawrev-28371	573	1	[	[	X
inlawrev-28371	573	2	vol	vol	NOUN
inlawrev-28371	573	3	.	.	PUNCT
inlawrev-28371	573	4	57:979	57:979	NUM
inlawrev-28371	573	5	1002	1002	NUM
inlawrev-28371	573	6	the	the	DET
inlawrev-28371	573	7	indiana	indiana	PROPN
inlawrev-28371	573	8	generally	generally	ADV
inlawrev-28371	573	9	assembly	assembly	PROPN
inlawrev-28371	573	10	also	also	ADV
inlawrev-28371	573	11	addressed	address	VERB
inlawrev-28371	573	12	the	the	DET
inlawrev-28371	573	13	assessment	assessment	NOUN
inlawrev-28371	573	14	appeal	appeal	NOUN
inlawrev-28371	573	15	process	process	NOUN
inlawrev-28371	573	16	via	via	ADP
inlawrev-28371	573	17	an	an	DET
inlawrev-28371	573	18	amendment	amendment	NOUN
inlawrev-28371	573	19	to	to	ADP
inlawrev-28371	573	20	indiana	indiana	PROPN
inlawrev-28371	573	21	code	code	PROPN
inlawrev-28371	573	22	section	section	NOUN
inlawrev-28371	573	23	6	6	NUM
inlawrev-28371	573	24	-	-	SYM
inlawrev-28371	573	25	1.1	1.1	NUM
inlawrev-28371	573	26	-	-	PUNCT
inlawrev-28371	573	27	15	15	NUM
inlawrev-28371	573	28	-	-	SYM
inlawrev-28371	573	29	1.2.259	1.2.259	NUM
inlawrev-28371	573	30	the	the	DET
inlawrev-28371	573	31	general	general	ADJ
inlawrev-28371	573	32	assembly	assembly	NOUN
inlawrev-28371	573	33	provided	provide	VERB
inlawrev-28371	573	34	that	that	SCONJ
inlawrev-28371	573	35	a	a	DET
inlawrev-28371	573	36	taxpayer	taxpayer	NOUN
inlawrev-28371	573	37	does	do	AUX
inlawrev-28371	573	38	not	not	PART
inlawrev-28371	573	39	need	need	VERB
inlawrev-28371	573	40	an	an	DET
inlawrev-28371	573	41	appraisal	appraisal	NOUN
inlawrev-28371	573	42	of	of	ADP
inlawrev-28371	573	43	the	the	DET
inlawrev-28371	573	44	real	real	ADJ
inlawrev-28371	573	45	property	property	NOUN
inlawrev-28371	573	46	to	to	PART
inlawrev-28371	573	47	appeal	appeal	VERB
inlawrev-28371	573	48	its	its	PRON
inlawrev-28371	573	49	assessment	assessment	NOUN
inlawrev-28371	573	50	.	.	PUNCT
inlawrev-28371	574	1	260	260	NUM
inlawrev-28371	575	1	if	if	SCONJ
inlawrev-28371	575	2	,	,	PUNCT
inlawrev-28371	575	3	however	however	ADV
inlawrev-28371	575	4	,	,	PUNCT
inlawrev-28371	575	5	a	a	DET
inlawrev-28371	575	6	taxpayer	taxpayer	NOUN
inlawrev-28371	575	7	presents	present	VERB
inlawrev-28371	575	8	an	an	DET
inlawrev-28371	575	9	appraisal	appraisal	NOUN
inlawrev-28371	575	10	of	of	ADP
inlawrev-28371	575	11	the	the	DET
inlawrev-28371	575	12	property	property	NOUN
inlawrev-28371	575	13	meeting	meet	VERB
inlawrev-28371	575	14	certain	certain	ADJ
inlawrev-28371	575	15	criteria	criterion	NOUN
inlawrev-28371	575	16	to	to	ADP
inlawrev-28371	575	17	the	the	DET
inlawrev-28371	575	18	county	county	NOUN
inlawrev-28371	575	19	ptaboa	ptaboa	NOUN
inlawrev-28371	575	20	as	as	ADP
inlawrev-28371	575	21	part	part	NOUN
inlawrev-28371	575	22	of	of	ADP
inlawrev-28371	575	23	its	its	PRON
inlawrev-28371	575	24	appeal	appeal	NOUN
inlawrev-28371	575	25	,	,	PUNCT
inlawrev-28371	575	26	the	the	DET
inlawrev-28371	575	27	value	value	NOUN
inlawrev-28371	575	28	in	in	ADP
inlawrev-28371	575	29	the	the	DET
inlawrev-28371	575	30	appraisal	appraisal	NOUN
inlawrev-28371	575	31	is	be	AUX
inlawrev-28371	575	32	presumed	presume	VERB
inlawrev-28371	575	33	to	to	PART
inlawrev-28371	575	34	be	be	AUX
inlawrev-28371	575	35	correct	correct	ADJ
inlawrev-28371	575	36	.	.	PUNCT
inlawrev-28371	576	1	261	261	NUM
inlawrev-28371	576	2	to	to	PART
inlawrev-28371	576	3	be	be	AUX
inlawrev-28371	576	4	presumed	presume	VERB
inlawrev-28371	576	5	correct	correct	ADJ
inlawrev-28371	576	6	,	,	PUNCT
inlawrev-28371	576	7	the	the	DET
inlawrev-28371	576	8	taxpayer	taxpayer	NOUN
inlawrev-28371	576	9	’s	’s	PART
inlawrev-28371	576	10	appraisal	appraisal	NOUN
inlawrev-28371	576	11	must	must	AUX
inlawrev-28371	576	12	be	be	AUX
inlawrev-28371	576	13	:	:	PUNCT
inlawrev-28371	576	14	a.	a.	NOUN
inlawrev-28371	576	15	prepared	prepare	VERB
inlawrev-28371	576	16	by	by	ADP
inlawrev-28371	576	17	a	a	DET
inlawrev-28371	576	18	certified	certify	VERB
inlawrev-28371	576	19	appraiser	appraiser	NOUN
inlawrev-28371	576	20	in	in	ADP
inlawrev-28371	576	21	compliance	compliance	NOUN
inlawrev-28371	576	22	with	with	ADP
inlawrev-28371	576	23	the	the	DET
inlawrev-28371	576	24	uniform	uniform	ADJ
inlawrev-28371	576	25	standards	standard	NOUN
inlawrev-28371	576	26	of	of	ADP
inlawrev-28371	576	27	professional	professional	ADJ
inlawrev-28371	576	28	appraisal	appraisal	NOUN
inlawrev-28371	576	29	practice	practice	NOUN
inlawrev-28371	576	30	to	to	PART
inlawrev-28371	576	31	determine	determine	VERB
inlawrev-28371	576	32	the	the	DET
inlawrev-28371	576	33	market	market	NOUN
inlawrev-28371	576	34	value	value	NOUN
inlawrev-28371	576	35	in	in	ADP
inlawrev-28371	576	36	use	use	NOUN
inlawrev-28371	576	37	;	;	PUNCT
inlawrev-28371	576	38	b.	b.	PROPN
inlawrev-28371	576	39	addressed	address	VERB
inlawrev-28371	576	40	to	to	ADP
inlawrev-28371	576	41	the	the	DET
inlawrev-28371	576	42	property	property	NOUN
inlawrev-28371	576	43	owner	owner	NOUN
inlawrev-28371	576	44	or	or	CCONJ
inlawrev-28371	576	45	the	the	DET
inlawrev-28371	576	46	assessor	assessor	NOUN
inlawrev-28371	576	47	’s	’s	PART
inlawrev-28371	576	48	office	office	NOUN
inlawrev-28371	576	49	;	;	PUNCT
inlawrev-28371	576	50	c.	c.	PROPN
inlawrev-28371	576	51	commissioned	commission	VERB
inlawrev-28371	576	52	for	for	ADP
inlawrev-28371	576	53	the	the	DET
inlawrev-28371	576	54	purpose	purpose	NOUN
inlawrev-28371	576	55	of	of	ADP
inlawrev-28371	576	56	the	the	DET
inlawrev-28371	576	57	assessment	assessment	NOUN
inlawrev-28371	576	58	appeal	appeal	NOUN
inlawrev-28371	576	59	;	;	PUNCT
inlawrev-28371	576	60	and	and	CCONJ
inlawrev-28371	576	61	d.	d.	PROPN
inlawrev-28371	576	62	marked	mark	VERB
inlawrev-28371	576	63	with	with	ADP
inlawrev-28371	576	64	an	an	DET
inlawrev-28371	576	65	effective	effective	ADJ
inlawrev-28371	576	66	date	date	NOUN
inlawrev-28371	576	67	matching	match	VERB
inlawrev-28371	576	68	the	the	DET
inlawrev-28371	576	69	date	date	NOUN
inlawrev-28371	576	70	of	of	ADP
inlawrev-28371	576	71	the	the	DET
inlawrev-28371	576	72	assessment	assessment	NOUN
inlawrev-28371	576	73	that	that	PRON
inlawrev-28371	576	74	is	be	AUX
inlawrev-28371	576	75	the	the	DET
inlawrev-28371	576	76	subject	subject	NOUN
inlawrev-28371	576	77	of	of	ADP
inlawrev-28371	576	78	the	the	DET
inlawrev-28371	576	79	appeal.262	appeal.262	PROPN
inlawrev-28371	576	80	if	if	SCONJ
inlawrev-28371	576	81	the	the	DET
inlawrev-28371	576	82	county	county	NOUN
inlawrev-28371	576	83	ptaboa	ptaboa	NOUN
inlawrev-28371	576	84	disagrees	disagree	VERB
inlawrev-28371	576	85	with	with	ADP
inlawrev-28371	576	86	the	the	DET
inlawrev-28371	576	87	appraisal	appraisal	NOUN
inlawrev-28371	576	88	,	,	PUNCT
inlawrev-28371	576	89	it	it	PRON
inlawrev-28371	576	90	may	may	AUX
inlawrev-28371	576	91	either	either	ADV
inlawrev-28371	576	92	:	:	PUNCT
inlawrev-28371	576	93	a	a	X
inlawrev-28371	576	94	)	)	PUNCT
inlawrev-28371	576	95	seek	seek	VERB
inlawrev-28371	576	96	a	a	DET
inlawrev-28371	576	97	review	review	NOUN
inlawrev-28371	576	98	of	of	ADP
inlawrev-28371	576	99	the	the	DET
inlawrev-28371	576	100	appraisal	appraisal	NOUN
inlawrev-28371	576	101	by	by	ADP
inlawrev-28371	576	102	a	a	DET
inlawrev-28371	576	103	certified	certify	VERB
inlawrev-28371	576	104	,	,	PUNCT
inlawrev-28371	576	105	independent	independent	ADJ
inlawrev-28371	576	106	third	third	ADJ
inlawrev-28371	576	107	-	-	PUNCT
inlawrev-28371	576	108	party	party	NOUN
inlawrev-28371	576	109	appraiser	appraiser	NOUN
inlawrev-28371	576	110	,	,	PUNCT
inlawrev-28371	576	111	or	or	CCONJ
inlawrev-28371	576	112	b	b	X
inlawrev-28371	576	113	)	)	PUNCT
inlawrev-28371	576	114	obtain	obtain	VERB
inlawrev-28371	576	115	an	an	DET
inlawrev-28371	576	116	independent	independent	ADJ
inlawrev-28371	576	117	appraisal	appraisal	NOUN
inlawrev-28371	576	118	report	report	NOUN
inlawrev-28371	576	119	conducted	conduct	VERB
inlawrev-28371	576	120	by	by	ADP
inlawrev-28371	576	121	a	a	DET
inlawrev-28371	576	122	certified	certify	VERB
inlawrev-28371	576	123	appraiser	appraiser	NOUN
inlawrev-28371	576	124	in	in	ADP
inlawrev-28371	576	125	compliance	compliance	NOUN
inlawrev-28371	576	126	with	with	ADP
inlawrev-28371	576	127	the	the	DET
inlawrev-28371	576	128	uniform	uniform	ADJ
inlawrev-28371	576	129	standards	standard	NOUN
inlawrev-28371	576	130	of	of	ADP
inlawrev-28371	576	131	professional	professional	ADJ
inlawrev-28371	576	132	appraisal	appraisal	NOUN
inlawrev-28371	576	133	practice.263	practice.263	PROPN
inlawrev-28371	576	134	if	if	SCONJ
inlawrev-28371	576	135	the	the	DET
inlawrev-28371	576	136	ptaboa	ptaboa	NOUN
inlawrev-28371	576	137	’s	’s	PART
inlawrev-28371	576	138	appraisal	appraisal	NOUN
inlawrev-28371	576	139	differs	differ	NOUN
inlawrev-28371	576	140	from	from	ADP
inlawrev-28371	576	141	the	the	DET
inlawrev-28371	576	142	taxpayer	taxpayer	NOUN
inlawrev-28371	576	143	’s	’s	PART
inlawrev-28371	576	144	appraisal	appraisal	NOUN
inlawrev-28371	576	145	,	,	PUNCT
inlawrev-28371	576	146	it	it	PRON
inlawrev-28371	576	147	must	must	AUX
inlawrev-28371	576	148	weigh	weigh	VERB
inlawrev-28371	576	149	the	the	DET
inlawrev-28371	576	150	evidence	evidence	NOUN
inlawrev-28371	576	151	and	and	CCONJ
inlawrev-28371	576	152	determine	determine	VERB
inlawrev-28371	576	153	the	the	DET
inlawrev-28371	576	154	property	property	NOUN
inlawrev-28371	576	155	’s	’s	PART
inlawrev-28371	576	156	true	true	ADJ
inlawrev-28371	576	157	tax	tax	NOUN
inlawrev-28371	576	158	value	value	NOUN
inlawrev-28371	576	159	based	base	VERB
inlawrev-28371	576	160	on	on	ADP
inlawrev-28371	576	161	the	the	DET
inlawrev-28371	576	162	totality	totality	NOUN
inlawrev-28371	576	163	of	of	ADP
inlawrev-28371	576	164	the	the	DET
inlawrev-28371	576	165	probative	probative	ADJ
inlawrev-28371	576	166	evidence	evidence	NOUN
inlawrev-28371	576	167	before	before	ADP
inlawrev-28371	576	168	it.264	it.264	PROPN
inlawrev-28371	576	169	the	the	DET
inlawrev-28371	576	170	ptaboa	ptaboa	NOUN
inlawrev-28371	576	171	’s	’s	PART
inlawrev-28371	576	172	determination	determination	NOUN
inlawrev-28371	576	173	of	of	ADP
inlawrev-28371	576	174	the	the	DET
inlawrev-28371	576	175	property	property	NOUN
inlawrev-28371	576	176	’s	’s	PART
inlawrev-28371	576	177	true	true	ADJ
inlawrev-28371	576	178	tax	tax	NOUN
inlawrev-28371	576	179	value	value	NOUN
inlawrev-28371	576	180	may	may	AUX
inlawrev-28371	576	181	be	be	AUX
inlawrev-28371	576	182	higher	high	ADJ
inlawrev-28371	576	183	or	or	CCONJ
inlawrev-28371	576	184	lower	low	ADJ
inlawrev-28371	576	185	than	than	ADP
inlawrev-28371	576	186	the	the	DET
inlawrev-28371	576	187	challenged	challenge	VERB
inlawrev-28371	576	188	assessment	assessment	NOUN
inlawrev-28371	576	189	,	,	PUNCT
inlawrev-28371	576	190	but	but	CCONJ
inlawrev-28371	576	191	it	it	PRON
inlawrev-28371	576	192	may	may	AUX
inlawrev-28371	576	193	not	not	PART
inlawrev-28371	576	194	be	be	AUX
inlawrev-28371	576	195	:	:	PUNCT
inlawrev-28371	576	196	a.	a.	NOUN
inlawrev-28371	576	197	lower	low	ADJ
inlawrev-28371	576	198	than	than	ADP
inlawrev-28371	576	199	the	the	DET
inlawrev-28371	576	200	lowest	low	ADJ
inlawrev-28371	576	201	appraisal	appraisal	NOUN
inlawrev-28371	576	202	presented	present	VERB
inlawrev-28371	576	203	to	to	ADP
inlawrev-28371	576	204	or	or	CCONJ
inlawrev-28371	576	205	obtained	obtain	VERB
inlawrev-28371	576	206	by	by	ADP
inlawrev-28371	576	207	the	the	DET
inlawrev-28371	576	208	ptaboa	ptaboa	NOUN
inlawrev-28371	576	209	,	,	PUNCT
inlawrev-28371	576	210	or	or	CCONJ
inlawrev-28371	576	211	b.	b.	PROPN
inlawrev-28371	576	212	higher	high	ADJ
inlawrev-28371	576	213	than	than	ADP
inlawrev-28371	576	214	the	the	DET
inlawrev-28371	576	215	highest	high	ADJ
inlawrev-28371	576	216	appraisal	appraisal	NOUN
inlawrev-28371	576	217	presented	present	VERB
inlawrev-28371	576	218	to	to	ADP
inlawrev-28371	576	219	or	or	CCONJ
inlawrev-28371	576	220	obtained	obtain	VERB
inlawrev-28371	576	221	by	by	ADP
inlawrev-28371	576	222	the	the	DET
inlawrev-28371	576	223	ptaboa.265	ptaboa.265	NOUN
inlawrev-28371	576	224	after	after	SCONJ
inlawrev-28371	576	225	the	the	DET
inlawrev-28371	576	226	county	county	NOUN
inlawrev-28371	576	227	ptaboa	ptaboa	NOUN
inlawrev-28371	576	228	assigns	assign	VERB
inlawrev-28371	576	229	a	a	DET
inlawrev-28371	576	230	true	true	ADJ
inlawrev-28371	576	231	tax	tax	NOUN
inlawrev-28371	576	232	value	value	NOUN
inlawrev-28371	576	233	to	to	ADP
inlawrev-28371	576	234	the	the	DET
inlawrev-28371	576	235	property	property	NOUN
inlawrev-28371	576	236	,	,	PUNCT
inlawrev-28371	576	237	the	the	DET
inlawrev-28371	576	238	parties	party	NOUN
inlawrev-28371	576	239	retain	retain	VERB
inlawrev-28371	576	240	their	their	PRON
inlawrev-28371	576	241	rights	right	NOUN
inlawrev-28371	576	242	to	to	PART
inlawrev-28371	576	243	appeal	appeal	VERB
inlawrev-28371	576	244	to	to	ADP
inlawrev-28371	576	245	the	the	DET
inlawrev-28371	576	246	ibtr	ibtr	NOUN
inlawrev-28371	576	247	,	,	PUNCT
inlawrev-28371	576	248	which	which	PRON
inlawrev-28371	576	249	reviews	review	VERB
inlawrev-28371	576	250	the	the	DET
inlawrev-28371	576	251	challenge	challenge	NOUN
inlawrev-28371	576	252	de	de	ADP
inlawrev-28371	576	253	novo	novo	NOUN
inlawrev-28371	576	254	.	.	PUNCT
inlawrev-28371	577	1	266	266	NUM
inlawrev-28371	577	2	the	the	DET
inlawrev-28371	577	3	indiana	indiana	PROPN
inlawrev-28371	577	4	general	general	PROPN
inlawrev-28371	577	5	assembly	assembly	PROPN
inlawrev-28371	577	6	also	also	ADV
inlawrev-28371	577	7	expanded	expand	VERB
inlawrev-28371	577	8	the	the	DET
inlawrev-28371	577	9	homestead	homestead	NOUN
inlawrev-28371	577	10	deduction	deduction	NOUN
inlawrev-28371	577	11	to	to	PART
inlawrev-28371	577	12	comport	comport	VERB
inlawrev-28371	577	13	with	with	ADP
inlawrev-28371	577	14	an	an	DET
inlawrev-28371	577	15	indiana	indiana	PROPN
inlawrev-28371	577	16	tax	tax	NOUN
inlawrev-28371	577	17	court	court	NOUN
inlawrev-28371	577	18	decision	decision	NOUN
inlawrev-28371	577	19	.	.	PUNCT
inlawrev-28371	578	1	indiana	indiana	PROPN
inlawrev-28371	578	2	’s	’s	PROPN
inlawrev-28371	578	3	homestead	homestead	PROPN
inlawrev-28371	578	4	deduction	deduction	NOUN
inlawrev-28371	578	5	,	,	PUNCT
inlawrev-28371	578	6	indiana	indiana	PROPN
inlawrev-28371	578	7	code	code	PROPN
inlawrev-28371	578	8	section	section	NOUN
inlawrev-28371	578	9	6	6	NUM
inlawrev-28371	578	10	-	-	SYM
inlawrev-28371	578	11	1.1	1.1	NUM
inlawrev-28371	578	12	-	-	PUNCT
inlawrev-28371	578	13	12	12	NUM
inlawrev-28371	578	14	-	-	SYM
inlawrev-28371	578	15	37	37	NUM
inlawrev-28371	578	16	,	,	PUNCT
inlawrev-28371	578	17	provided	provide	VERB
inlawrev-28371	578	18	that	that	SCONJ
inlawrev-28371	578	19	the	the	DET
inlawrev-28371	578	20	standard	standard	ADJ
inlawrev-28371	578	21	homestead	homestead	NOUN
inlawrev-28371	578	22	deduction	deduction	NOUN
inlawrev-28371	578	23	applied	apply	VERB
inlawrev-28371	578	24	to	to	ADP
inlawrev-28371	578	25	an	an	DET
inlawrev-28371	578	26	individual	individual	NOUN
inlawrev-28371	578	27	’s	’s	PART
inlawrev-28371	578	28	“	"	PUNCT
inlawrev-28371	578	29	dwelling	dwell	VERB
inlawrev-28371	578	30	,	,	PUNCT
inlawrev-28371	578	31	”	"	PUNCT
inlawrev-28371	578	32	an	an	DET
inlawrev-28371	578	33	attached	attached	ADJ
inlawrev-28371	578	34	garage	garage	NOUN
inlawrev-28371	578	35	,	,	PUNCT
inlawrev-28371	578	36	and	and	CCONJ
inlawrev-28371	578	37	one	one	NUM
inlawrev-28371	578	38	acre	acre	NOUN
inlawrev-28371	578	39	of	of	ADP
inlawrev-28371	578	40	real	real	ADJ
inlawrev-28371	578	41	estate	estate	NOUN
inlawrev-28371	578	42	immediately	immediately	ADV
inlawrev-28371	578	43	surrounding	surround	VERB
inlawrev-28371	578	44	the	the	DET
inlawrev-28371	578	45	dwelling.267	dwelling.267	NOUN
inlawrev-28371	578	46	in	in	ADP
inlawrev-28371	578	47	schiffler	schiffler	PROPN
inlawrev-28371	578	48	v.	v.	ADP
inlawrev-28371	578	49	—	—	PUNCT
inlawrev-28371	578	50	—	—	PUNCT
inlawrev-28371	578	51	—	—	PUNCT
inlawrev-28371	578	52	—	—	PUNCT
inlawrev-28371	578	53	—	—	PUNCT
inlawrev-28371	578	54	—	—	PUNCT
inlawrev-28371	578	55	—	—	PUNCT
inlawrev-28371	578	56	—	—	PUNCT
inlawrev-28371	578	57	—	—	PUNCT
inlawrev-28371	578	58	—	—	PUNCT
inlawrev-28371	578	59	—	—	PUNCT
inlawrev-28371	578	60	—	—	PUNCT
inlawrev-28371	578	61	—	—	PUNCT
inlawrev-28371	578	62	—	—	PUNCT
inlawrev-28371	578	63	—	—	PUNCT
inlawrev-28371	578	64	—	—	PUNCT
inlawrev-28371	578	65	—	—	PUNCT
inlawrev-28371	578	66	—	—	PUNCT
inlawrev-28371	578	67	—	—	PUNCT
inlawrev-28371	578	68	—	—	PUNCT
inlawrev-28371	578	69	—	—	PUNCT
inlawrev-28371	578	70	—	—	PUNCT
inlawrev-28371	578	71	—	—	PUNCT
inlawrev-28371	578	72	—	—	PUNCT
inlawrev-28371	578	73	—	—	PUNCT
inlawrev-28371	578	74	—	—	PUNCT
inlawrev-28371	578	75	—	—	PUNCT
inlawrev-28371	578	76	—	—	PUNCT
inlawrev-28371	578	77	—	—	PUNCT
inlawrev-28371	579	1	259	259	X
inlawrev-28371	579	2	.	.	PUNCT
inlawrev-28371	579	3	see	see	VERB
inlawrev-28371	579	4	i	i	PRON
inlawrev-28371	579	5	d.	d.	PROPN
inlawrev-28371	579	6	§	§	PROPN
inlawrev-28371	579	7	6	6	NUM
inlawrev-28371	579	8	-	-	SYM
inlawrev-28371	579	9	1.1	1.1	NUM
inlawrev-28371	579	10	-	-	PUNCT
inlawrev-28371	579	11	15	15	NUM
inlawrev-28371	579	12	-	-	NUM
inlawrev-28371	579	13	1.2(h	1.2(h	NUM
inlawrev-28371	579	14	)	)	PUNCT
inlawrev-28371	579	15	.	.	PUNCT
inlawrev-28371	580	1	260	260	NUM
inlawrev-28371	580	2	.	.	PUNCT
inlawrev-28371	581	1	see	see	VERB
inlawrev-28371	581	2	i	i	PRON
inlawrev-28371	581	3	d.	d.	PROPN
inlawrev-28371	581	4	261	261	NUM
inlawrev-28371	581	5	.	.	PUNCT
inlawrev-28371	582	1	see	see	VERB
inlawrev-28371	582	2	i	i	PRON
inlawrev-28371	582	3	d.	d.	PROPN
inlawrev-28371	582	4	262	262	NUM
inlawrev-28371	582	5	.	.	PUNCT
inlawrev-28371	583	1	see	see	VERB
inlawrev-28371	583	2	i	i	PRON
inlawrev-28371	583	3	d.	d.	PROPN
inlawrev-28371	583	4	263	263	NUM
inlawrev-28371	583	5	.	.	PUNCT
inlawrev-28371	584	1	see	see	VERB
inlawrev-28371	584	2	i	i	PRON
inlawrev-28371	584	3	d.	d.	PROPN
inlawrev-28371	584	4	264	264	NUM
inlawrev-28371	584	5	.	.	PUNCT
inlawrev-28371	585	1	see	see	VERB
inlawrev-28371	585	2	i	i	PRON
inlawrev-28371	585	3	d.	d.	PROPN
inlawrev-28371	585	4	265	265	NUM
inlawrev-28371	585	5	.	.	PUNCT
inlawrev-28371	586	1	see	see	VERB
inlawrev-28371	586	2	i	i	PRON
inlawrev-28371	586	3	d.	d.	PROPN
inlawrev-28371	586	4	266	266	NUM
inlawrev-28371	586	5	.	.	PUNCT
inlawrev-28371	587	1	see	see	VERB
inlawrev-28371	587	2	i	i	PRON
inlawrev-28371	587	3	d.	d.	PROPN
inlawrev-28371	587	4	267	267	NUM
inlawrev-28371	587	5	.	.	PUNCT
inlawrev-28371	588	1	see	see	VERB
inlawrev-28371	588	2	ind	ind	PROPN
inlawrev-28371	588	3	.	.	PUNCT
inlawrev-28371	589	1	code	code	PROPN
inlawrev-28371	589	2	§	§	PROPN
inlawrev-28371	589	3	6	6	NUM
inlawrev-28371	589	4	-	-	SYM
inlawrev-28371	589	5	1.1	1.1	NUM
inlawrev-28371	589	6	-	-	PUNCT
inlawrev-28371	589	7	12	12	NUM
inlawrev-28371	589	8	-	-	PUNCT
inlawrev-28371	589	9	37(a)(2)(a)-(c	37(a)(2)(a)-(c	NUM
inlawrev-28371	589	10	)	)	PUNCT
inlawrev-28371	589	11	(	(	PUNCT
inlawrev-28371	589	12	2022	2022	NUM
inlawrev-28371	589	13	)	)	PUNCT
inlawrev-28371	589	14	.	.	PUNCT
inlawrev-28371	590	1	2024	2024	NUM
inlawrev-28371	590	2	]	]	PUNCT
inlawrev-28371	590	3	tax	tax	NOUN
inlawrev-28371	590	4	law	law	NOUN
inlawrev-28371	590	5	1003	1003	NUM
inlawrev-28371	590	6	marion	marion	PROPN
inlawrev-28371	590	7	county	county	NOUN
inlawrev-28371	590	8	assessor,268	assessor,268	PROPN
inlawrev-28371	590	9	the	the	DET
inlawrev-28371	590	10	tax	tax	NOUN
inlawrev-28371	590	11	court	court	NOUN
inlawrev-28371	590	12	held	hold	VERB
inlawrev-28371	590	13	that	that	SCONJ
inlawrev-28371	590	14	the	the	DET
inlawrev-28371	590	15	word	word	NOUN
inlawrev-28371	590	16	“	"	PUNCT
inlawrev-28371	590	17	dwelling	dwell	VERB
inlawrev-28371	590	18	”	"	PUNCT
inlawrev-28371	590	19	“	"	PUNCT
inlawrev-28371	590	20	[	[	X
inlawrev-28371	590	21	was	be	AUX
inlawrev-28371	590	22	]	]	PUNCT
inlawrev-28371	590	23	not	not	PART
inlawrev-28371	590	24	defined	define	VERB
inlawrev-28371	590	25	as	as	ADP
inlawrev-28371	590	26	just	just	ADV
inlawrev-28371	590	27	one	one	NUM
inlawrev-28371	590	28	house	house	NOUN
inlawrev-28371	590	29	and	and	CCONJ
inlawrev-28371	590	30	garage	garage	NOUN
inlawrev-28371	590	31	.	.	PUNCT
inlawrev-28371	590	32	”269	”269	PROPN
inlawrev-28371	590	33	rather	rather	ADV
inlawrev-28371	590	34	,	,	PUNCT
inlawrev-28371	590	35	pursuant	pursuant	ADJ
inlawrev-28371	590	36	to	to	ADP
inlawrev-28371	590	37	the	the	DET
inlawrev-28371	590	38	word	word	NOUN
inlawrev-28371	590	39	’s	’s	PART
inlawrev-28371	590	40	plain	plain	ADJ
inlawrev-28371	590	41	meaning	meaning	NOUN
inlawrev-28371	590	42	,	,	PUNCT
inlawrev-28371	590	43	it	it	PRON
inlawrev-28371	590	44	had	have	VERB
inlawrev-28371	590	45	a	a	DET
inlawrev-28371	590	46	broader	broad	ADJ
inlawrev-28371	590	47	denotation	denotation	NOUN
inlawrev-28371	590	48	that	that	PRON
inlawrev-28371	590	49	prevented	prevent	VERB
inlawrev-28371	590	50	the	the	DET
inlawrev-28371	590	51	homestead	homestead	NOUN
inlawrev-28371	590	52	deduction	deduction	NOUN
inlawrev-28371	590	53	and	and	CCONJ
inlawrev-28371	590	54	its	its	PRON
inlawrev-28371	590	55	1	1	NUM
inlawrev-28371	590	56	%	%	NOUN
inlawrev-28371	590	57	tax	tax	NOUN
inlawrev-28371	590	58	cap	cap	NOUN
inlawrev-28371	590	59	from	from	ADP
inlawrev-28371	590	60	applying	apply	VERB
inlawrev-28371	590	61	only	only	ADV
inlawrev-28371	590	62	to	to	ADP
inlawrev-28371	590	63	one	one	NUM
inlawrev-28371	590	64	house	house	NOUN
inlawrev-28371	590	65	and	and	CCONJ
inlawrev-28371	590	66	one	one	NUM
inlawrev-28371	590	67	garage	garage	NOUN
inlawrev-28371	590	68	.	.	PUNCT
inlawrev-28371	591	1	270	270	NUM
inlawrev-28371	591	2	in	in	ADP
inlawrev-28371	591	3	response	response	NOUN
inlawrev-28371	591	4	to	to	ADP
inlawrev-28371	591	5	schiffler	schiffler	NOUN
inlawrev-28371	591	6	,	,	PUNCT
inlawrev-28371	591	7	the	the	DET
inlawrev-28371	591	8	indiana	indiana	PROPN
inlawrev-28371	591	9	general	general	PROPN
inlawrev-28371	591	10	assembly	assembly	PROPN
inlawrev-28371	591	11	amended	amend	VERB
inlawrev-28371	591	12	indiana	indiana	PROPN
inlawrev-28371	591	13	code	code	PROPN
inlawrev-28371	591	14	section	section	NOUN
inlawrev-28371	591	15	6	6	NUM
inlawrev-28371	591	16	-	-	SYM
inlawrev-28371	591	17	1.1	1.1	NUM
inlawrev-28371	591	18	-	-	PUNCT
inlawrev-28371	591	19	12	12	NUM
inlawrev-28371	591	20	-	-	SYM
inlawrev-28371	591	21	37	37	NUM
inlawrev-28371	591	22	,	,	PUNCT
inlawrev-28371	591	23	revising	revise	VERB
inlawrev-28371	591	24	and	and	CCONJ
inlawrev-28371	591	25	expanding	expand	VERB
inlawrev-28371	591	26	the	the	DET
inlawrev-28371	591	27	definition	definition	NOUN
inlawrev-28371	591	28	of	of	ADP
inlawrev-28371	591	29	the	the	DET
inlawrev-28371	591	30	real	real	ADJ
inlawrev-28371	591	31	property	property	NOUN
inlawrev-28371	591	32	eligible	eligible	ADJ
inlawrev-28371	591	33	for	for	ADP
inlawrev-28371	591	34	the	the	DET
inlawrev-28371	591	35	homestead	homestead	NOUN
inlawrev-28371	591	36	deduction.271	deduction.271	NOUN
inlawrev-28371	591	37	first	first	ADV
inlawrev-28371	591	38	,	,	PUNCT
inlawrev-28371	591	39	the	the	DET
inlawrev-28371	591	40	general	general	ADJ
inlawrev-28371	591	41	assembly	assembly	NOUN
inlawrev-28371	591	42	clarified	clarify	VERB
inlawrev-28371	591	43	that	that	SCONJ
inlawrev-28371	591	44	a	a	DET
inlawrev-28371	591	45	“	"	PUNCT
inlawrev-28371	591	46	dwelling	dwelling	NOUN
inlawrev-28371	591	47	”	"	PUNCT
inlawrev-28371	591	48	includes	include	VERB
inlawrev-28371	591	49	a	a	DET
inlawrev-28371	591	50	single	single	ADJ
inlawrev-28371	591	51	house	house	NOUN
inlawrev-28371	591	52	and	and	CCONJ
inlawrev-28371	591	53	a	a	DET
inlawrev-28371	591	54	single	single	ADJ
inlawrev-28371	591	55	garage	garage	NOUN
inlawrev-28371	591	56	,	,	PUNCT
inlawrev-28371	591	57	regardless	regardless	ADV
inlawrev-28371	591	58	of	of	ADP
inlawrev-28371	591	59	whether	whether	SCONJ
inlawrev-28371	591	60	they	they	PRON
inlawrev-28371	591	61	are	be	AUX
inlawrev-28371	591	62	attached.272	attached.272	ADP
inlawrev-28371	591	63	the	the	DET
inlawrev-28371	591	64	general	general	ADJ
inlawrev-28371	591	65	assembly	assembly	NOUN
inlawrev-28371	591	66	then	then	ADV
inlawrev-28371	591	67	redefined	redefine	VERB
inlawrev-28371	591	68	the	the	DET
inlawrev-28371	591	69	word	word	NOUN
inlawrev-28371	591	70	“	"	PUNCT
inlawrev-28371	591	71	homestead	homestead	NOUN
inlawrev-28371	591	72	”	"	PUNCT
inlawrev-28371	591	73	as	as	ADP
inlawrev-28371	591	74	consisting	consist	VERB
inlawrev-28371	591	75	of	of	ADP
inlawrev-28371	591	76	a	a	DET
inlawrev-28371	591	77	dwelling	dwelling	NOUN
inlawrev-28371	591	78	(	(	PUNCT
inlawrev-28371	591	79	as	as	SCONJ
inlawrev-28371	591	80	described	describe	VERB
inlawrev-28371	591	81	above	above	ADV
inlawrev-28371	591	82	)	)	PUNCT
inlawrev-28371	591	83	,	,	PUNCT
inlawrev-28371	591	84	up	up	ADP
inlawrev-28371	591	85	to	to	PART
inlawrev-28371	591	86	one	one	NUM
inlawrev-28371	591	87	acre	acre	NOUN
inlawrev-28371	591	88	of	of	ADP
inlawrev-28371	591	89	land	land	NOUN
inlawrev-28371	591	90	immediately	immediately	ADV
inlawrev-28371	591	91	surrounding	surround	VERB
inlawrev-28371	591	92	that	that	DET
inlawrev-28371	591	93	dwelling	dwelling	NOUN
inlawrev-28371	591	94	,	,	PUNCT
inlawrev-28371	591	95	and	and	CCONJ
inlawrev-28371	591	96	any	any	PRON
inlawrev-28371	591	97	of	of	ADP
inlawrev-28371	591	98	the	the	DET
inlawrev-28371	591	99	following	follow	VERB
inlawrev-28371	591	100	improvements	improvement	NOUN
inlawrev-28371	591	101	:	:	PUNCT
inlawrev-28371	591	102	a.	a.	NOUN
inlawrev-28371	591	103	any	any	DET
inlawrev-28371	591	104	number	number	NOUN
inlawrev-28371	591	105	of	of	ADP
inlawrev-28371	591	106	decks	deck	NOUN
inlawrev-28371	591	107	,	,	PUNCT
inlawrev-28371	591	108	patios	patio	NOUN
inlawrev-28371	591	109	,	,	PUNCT
inlawrev-28371	591	110	gazebos	gazebos	PROPN
inlawrev-28371	591	111	,	,	PUNCT
inlawrev-28371	591	112	or	or	CCONJ
inlawrev-28371	591	113	pools	pool	NOUN
inlawrev-28371	591	114	.	.	PUNCT
inlawrev-28371	592	1	b.	b.	PROPN
inlawrev-28371	592	2	one	one	NUM
inlawrev-28371	592	3	additional	additional	ADJ
inlawrev-28371	592	4	building	building	NOUN
inlawrev-28371	592	5	that	that	PRON
inlawrev-28371	592	6	is	be	AUX
inlawrev-28371	592	7	not	not	PART
inlawrev-28371	592	8	part	part	NOUN
inlawrev-28371	592	9	of	of	ADP
inlawrev-28371	592	10	the	the	DET
inlawrev-28371	592	11	dwelling	dwelling	NOUN
inlawrev-28371	592	12	if	if	SCONJ
inlawrev-28371	592	13	the	the	DET
inlawrev-28371	592	14	building	building	NOUN
inlawrev-28371	592	15	is	be	AUX
inlawrev-28371	592	16	predominantly	predominantly	ADV
inlawrev-28371	592	17	used	use	VERB
inlawrev-28371	592	18	for	for	ADP
inlawrev-28371	592	19	a	a	DET
inlawrev-28371	592	20	residential	residential	ADJ
inlawrev-28371	592	21	purpose	purpose	NOUN
inlawrev-28371	592	22	,	,	PUNCT
inlawrev-28371	592	23	not	not	PART
inlawrev-28371	592	24	as	as	ADP
inlawrev-28371	592	25	an	an	DET
inlawrev-28371	592	26	investment	investment	NOUN
inlawrev-28371	592	27	property	property	NOUN
inlawrev-28371	592	28	or	or	CCONJ
inlawrev-28371	592	29	rental	rental	ADJ
inlawrev-28371	592	30	property	property	NOUN
inlawrev-28371	592	31	.	.	PUNCT
inlawrev-28371	593	1	c.	c.	NOUN
inlawrev-28371	593	2	one	one	NUM
inlawrev-28371	593	3	additional	additional	ADJ
inlawrev-28371	593	4	residential	residential	ADJ
inlawrev-28371	593	5	yard	yard	NOUN
inlawrev-28371	593	6	structure	structure	NOUN
inlawrev-28371	593	7	other	other	ADJ
inlawrev-28371	593	8	than	than	ADP
inlawrev-28371	593	9	a	a	DET
inlawrev-28371	593	10	deck	deck	NOUN
inlawrev-28371	593	11	,	,	PUNCT
inlawrev-28371	593	12	patio	patio	NOUN
inlawrev-28371	593	13	,	,	PUNCT
inlawrev-28371	593	14	gazebo	gazebo	NOUN
inlawrev-28371	593	15	,	,	PUNCT
inlawrev-28371	593	16	or	or	CCONJ
inlawrev-28371	593	17	pool.273	pool.273	PROPN
inlawrev-28371	593	18	b.	b.	PROPN
inlawrev-28371	593	19	income	income	PROPN
inlawrev-28371	593	20	tax	tax	NOUN
inlawrev-28371	593	21	on	on	ADP
inlawrev-28371	593	22	december	december	PROPN
inlawrev-28371	593	23	22	22	NUM
inlawrev-28371	593	24	,	,	PUNCT
inlawrev-28371	593	25	2017	2017	NUM
inlawrev-28371	593	26	,	,	PUNCT
inlawrev-28371	593	27	former	former	ADJ
inlawrev-28371	593	28	president	president	PROPN
inlawrev-28371	593	29	donald	donald	PROPN
inlawrev-28371	593	30	j.	j.	PROPN
inlawrev-28371	593	31	trump	trump	PROPN
inlawrev-28371	593	32	signed	sign	VERB
inlawrev-28371	593	33	into	into	ADP
inlawrev-28371	593	34	law	law	NOUN
inlawrev-28371	593	35	the	the	DET
inlawrev-28371	593	36	tax	tax	NOUN
inlawrev-28371	593	37	cuts	cut	NOUN
inlawrev-28371	593	38	and	and	CCONJ
inlawrev-28371	593	39	jobs	job	NOUN
inlawrev-28371	593	40	act	act	NOUN
inlawrev-28371	593	41	(	(	PUNCT
inlawrev-28371	593	42	the	the	DET
inlawrev-28371	593	43	“	"	PUNCT
inlawrev-28371	593	44	tcja”).274	tcja”).274	NOUN
inlawrev-28371	593	45	this	this	DET
inlawrev-28371	593	46	act	act	NOUN
inlawrev-28371	593	47	,	,	PUNCT
inlawrev-28371	593	48	among	among	ADP
inlawrev-28371	593	49	many	many	ADJ
inlawrev-28371	593	50	other	other	ADJ
inlawrev-28371	593	51	things	thing	NOUN
inlawrev-28371	593	52	,	,	PUNCT
inlawrev-28371	593	53	limited	limit	VERB
inlawrev-28371	593	54	the	the	DET
inlawrev-28371	593	55	amount	amount	NOUN
inlawrev-28371	593	56	of	of	ADP
inlawrev-28371	593	57	state	state	NOUN
inlawrev-28371	593	58	and	and	CCONJ
inlawrev-28371	593	59	local	local	ADJ
inlawrev-28371	593	60	income	income	NOUN
inlawrev-28371	593	61	,	,	PUNCT
inlawrev-28371	593	62	property	property	NOUN
inlawrev-28371	593	63	,	,	PUNCT
inlawrev-28371	593	64	and	and	CCONJ
inlawrev-28371	593	65	sales	sale	NOUN
inlawrev-28371	593	66	taxes	taxis	NOUN
inlawrev-28371	593	67	individual	individual	ADJ
inlawrev-28371	593	68	taxpayers	taxpayer	NOUN
inlawrev-28371	593	69	who	who	PRON
inlawrev-28371	593	70	itemize	itemize	VERB
inlawrev-28371	593	71	deductions	deduction	NOUN
inlawrev-28371	593	72	could	could	AUX
inlawrev-28371	593	73	deduct	deduct	VERB
inlawrev-28371	593	74	for	for	ADP
inlawrev-28371	593	75	federal	federal	ADJ
inlawrev-28371	593	76	income	income	NOUN
inlawrev-28371	593	77	tax	tax	NOUN
inlawrev-28371	593	78	purposes	purpose	NOUN
inlawrev-28371	593	79	for	for	ADP
inlawrev-28371	593	80	tax	tax	NOUN
inlawrev-28371	593	81	years	year	NOUN
inlawrev-28371	593	82	2018	2018	NUM
inlawrev-28371	593	83	through	through	ADP
inlawrev-28371	593	84	2025.275	2025.275	NUM
inlawrev-28371	593	85	the	the	DET
inlawrev-28371	593	86	tcja	tcja	NOUN
inlawrev-28371	593	87	limits	limit	VERB
inlawrev-28371	593	88	an	an	DET
inlawrev-28371	593	89	individual	individual	NOUN
inlawrev-28371	593	90	’s	’s	PART
inlawrev-28371	593	91	deduction	deduction	NOUN
inlawrev-28371	593	92	for	for	ADP
inlawrev-28371	593	93	the	the	DET
inlawrev-28371	593	94	aggregate	aggregate	ADJ
inlawrev-28371	593	95	amount	amount	NOUN
inlawrev-28371	593	96	of	of	ADP
inlawrev-28371	593	97	state	state	NOUN
inlawrev-28371	593	98	and	and	CCONJ
inlawrev-28371	593	99	local	local	ADJ
inlawrev-28371	593	100	taxes	taxis	NOUN
inlawrev-28371	593	101	paid	pay	VERB
inlawrev-28371	593	102	during	during	ADP
inlawrev-28371	593	103	the	the	DET
inlawrev-28371	593	104	calendar	calendar	NOUN
inlawrev-28371	593	105	year	year	NOUN
inlawrev-28371	593	106	to	to	ADP
inlawrev-28371	593	107	$	$	SYM
inlawrev-28371	593	108	10,000	10,000	NUM
inlawrev-28371	593	109	(	(	PUNCT
inlawrev-28371	593	110	$	$	SYM
inlawrev-28371	593	111	5,000	5,000	NUM
inlawrev-28371	593	112	in	in	ADP
inlawrev-28371	593	113	the	the	DET
inlawrev-28371	593	114	case	case	NOUN
inlawrev-28371	593	115	of	of	ADP
inlawrev-28371	593	116	a	a	DET
inlawrev-28371	593	117	married	married	ADJ
inlawrev-28371	593	118	individual	individual	NOUN
inlawrev-28371	593	119	filing	file	VERB
inlawrev-28371	593	120	a	a	DET
inlawrev-28371	593	121	separate	separate	ADJ
inlawrev-28371	593	122	return).276	return).276	NOUN
inlawrev-28371	593	123	this	this	DET
inlawrev-28371	593	124	lessening	lessening	NOUN
inlawrev-28371	593	125	of	of	ADP
inlawrev-28371	593	126	the	the	DET
inlawrev-28371	593	127	federal	federal	ADJ
inlawrev-28371	593	128	deduction	deduction	NOUN
inlawrev-28371	593	129	harmed	harm	VERB
inlawrev-28371	593	130	those	those	DET
inlawrev-28371	593	131	taxpayers	taxpayer	NOUN
inlawrev-28371	593	132	who	who	PRON
inlawrev-28371	593	133	had	have	AUX
inlawrev-28371	593	134	benefited	benefit	VERB
inlawrev-28371	593	135	from	from	ADP
inlawrev-28371	593	136	state	state	NOUN
inlawrev-28371	593	137	and	and	CCONJ
inlawrev-28371	593	138	local	local	ADJ
inlawrev-28371	593	139	tax	tax	NOUN
inlawrev-28371	593	140	deductions	deduction	NOUN
inlawrev-28371	593	141	exceeding	exceed	VERB
inlawrev-28371	593	142	the	the	DET
inlawrev-28371	593	143	new	new	ADJ
inlawrev-28371	593	144	limits	limit	NOUN
inlawrev-28371	593	145	.	.	PUNCT
inlawrev-28371	594	1	—	—	PUNCT
inlawrev-28371	594	2	—	—	PUNCT
inlawrev-28371	594	3	—	—	PUNCT
inlawrev-28371	594	4	—	—	PUNCT
inlawrev-28371	594	5	—	—	PUNCT
inlawrev-28371	594	6	—	—	PUNCT
inlawrev-28371	594	7	—	—	PUNCT
inlawrev-28371	594	8	—	—	PUNCT
inlawrev-28371	594	9	—	—	PUNCT
inlawrev-28371	594	10	—	—	PUNCT
inlawrev-28371	594	11	—	—	PUNCT
inlawrev-28371	594	12	—	—	PUNCT
inlawrev-28371	594	13	—	—	PUNCT
inlawrev-28371	594	14	—	—	PUNCT
inlawrev-28371	594	15	—	—	PUNCT
inlawrev-28371	594	16	—	—	PUNCT
inlawrev-28371	594	17	—	—	PUNCT
inlawrev-28371	594	18	—	—	PUNCT
inlawrev-28371	594	19	—	—	PUNCT
inlawrev-28371	594	20	—	—	PUNCT
inlawrev-28371	594	21	—	—	PUNCT
inlawrev-28371	594	22	—	—	PUNCT
inlawrev-28371	594	23	—	—	PUNCT
inlawrev-28371	594	24	—	—	PUNCT
inlawrev-28371	594	25	—	—	PUNCT
inlawrev-28371	594	26	—	—	PUNCT
inlawrev-28371	594	27	—	—	PUNCT
inlawrev-28371	594	28	—	—	PUNCT
inlawrev-28371	594	29	—	—	PUNCT
inlawrev-28371	594	30	268	268	NUM
inlawrev-28371	594	31	.	.	X
inlawrev-28371	595	1	184	184	NUM
inlawrev-28371	595	2	n.e.3d	n.e.3d	NUM
inlawrev-28371	595	3	726	726	NUM
inlawrev-28371	595	4	(	(	PUNCT
inlawrev-28371	595	5	ind	ind	NOUN
inlawrev-28371	595	6	.	.	PUNCT
inlawrev-28371	596	1	t.c	t.c	PROPN
inlawrev-28371	596	2	.	.	PROPN
inlawrev-28371	596	3	2022	2022	NUM
inlawrev-28371	596	4	)	)	PUNCT
inlawrev-28371	596	5	;	;	PUNCT
inlawrev-28371	596	6	see	see	VERB
inlawrev-28371	596	7	also	also	ADV
inlawrev-28371	596	8	andrew	andrew	PROPN
inlawrev-28371	596	9	w.	w.	PROPN
inlawrev-28371	596	10	swain	swain	PROPN
inlawrev-28371	596	11	,	,	PUNCT
inlawrev-28371	596	12	recent	recent	ADJ
inlawrev-28371	596	13	developments	development	NOUN
inlawrev-28371	596	14	in	in	ADP
inlawrev-28371	596	15	indiana	indiana	PROPN
inlawrev-28371	596	16	’s	’s	PART
inlawrev-28371	596	17	tax	tax	NOUN
inlawrev-28371	596	18	case	case	NOUN
inlawrev-28371	596	19	law	law	NOUN
inlawrev-28371	596	20	:	:	PUNCT
inlawrev-28371	596	21	survey	survey	NOUN
inlawrev-28371	596	22	2022	2022	NUM
inlawrev-28371	596	23	,	,	PUNCT
inlawrev-28371	596	24	56	56	NUM
inlawrev-28371	596	25	ind	ind	NOUN
inlawrev-28371	596	26	.	.	PUNCT
inlawrev-28371	597	1	l.	l.	PROPN
inlawrev-28371	597	2	rev	rev	PROPN
inlawrev-28371	597	3	.	.	PROPN
inlawrev-28371	597	4	827	827	NUM
inlawrev-28371	597	5	,	,	PUNCT
inlawrev-28371	597	6	827	827	NUM
inlawrev-28371	597	7	-	-	SYM
inlawrev-28371	597	8	30	30	NUM
inlawrev-28371	597	9	(	(	PUNCT
inlawrev-28371	597	10	2023	2023	NUM
inlawrev-28371	597	11	)	)	PUNCT
inlawrev-28371	597	12	(	(	PUNCT
inlawrev-28371	597	13	discussing	discuss	VERB
inlawrev-28371	597	14	the	the	DET
inlawrev-28371	597	15	schiffler	schiffler	NOUN
inlawrev-28371	597	16	case	case	NOUN
inlawrev-28371	597	17	in	in	ADP
inlawrev-28371	597	18	detail	detail	NOUN
inlawrev-28371	597	19	)	)	PUNCT
inlawrev-28371	597	20	.	.	PUNCT
inlawrev-28371	598	1	269	269	NUM
inlawrev-28371	598	2	.	.	PUNCT
inlawrev-28371	598	3	schiffler	schiffler	PROPN
inlawrev-28371	598	4	,	,	PUNCT
inlawrev-28371	598	5	184	184	NUM
inlawrev-28371	598	6	n.e.3d	n.e.3d	NOUN
inlawrev-28371	598	7	at	at	ADP
inlawrev-28371	598	8	729	729	NUM
inlawrev-28371	598	9	.	.	PUNCT
inlawrev-28371	599	1	270	270	NUM
inlawrev-28371	599	2	.	.	PUNCT
inlawrev-28371	600	1	i	i	PRON
inlawrev-28371	600	2	d.	d.	PROPN
inlawrev-28371	600	3	at	at	ADP
inlawrev-28371	600	4	729	729	NUM
inlawrev-28371	600	5	-	-	SYM
inlawrev-28371	600	6	30	30	NUM
inlawrev-28371	600	7	,	,	PUNCT
inlawrev-28371	600	8	731	731	NUM
inlawrev-28371	600	9	.	.	PUNCT
inlawrev-28371	600	10	271	271	NUM
inlawrev-28371	600	11	.	.	PUNCT
inlawrev-28371	601	1	see	see	VERB
inlawrev-28371	601	2	§	§	PROPN
inlawrev-28371	601	3	6	6	NUM
inlawrev-28371	601	4	-	-	SYM
inlawrev-28371	601	5	1.1	1.1	NUM
inlawrev-28371	601	6	-	-	PUNCT
inlawrev-28371	601	7	12	12	NUM
inlawrev-28371	601	8	-	-	SYM
inlawrev-28371	601	9	37	37	NUM
inlawrev-28371	601	10	(	(	PUNCT
inlawrev-28371	601	11	2023	2023	NUM
inlawrev-28371	601	12	)	)	PUNCT
inlawrev-28371	601	13	.	.	PUNCT
inlawrev-28371	602	1	272	272	NUM
inlawrev-28371	602	2	.	.	PUNCT
inlawrev-28371	602	3	see	see	VERB
inlawrev-28371	602	4	i	i	PRON
inlawrev-28371	602	5	d.	d.	PROPN
inlawrev-28371	602	6	§	§	PROPN
inlawrev-28371	602	7	6	6	NUM
inlawrev-28371	602	8	-	-	SYM
inlawrev-28371	602	9	1.1	1.1	NUM
inlawrev-28371	602	10	-	-	PUNCT
inlawrev-28371	602	11	12	12	NUM
inlawrev-28371	602	12	-	-	PUNCT
inlawrev-28371	602	13	37(a)(1)(a	37(a)(1)(a	NUM
inlawrev-28371	602	14	)	)	PUNCT
inlawrev-28371	602	15	.	.	PUNCT
inlawrev-28371	603	1	273	273	NUM
inlawrev-28371	603	2	.	.	PUNCT
inlawrev-28371	604	1	see	see	VERB
inlawrev-28371	604	2	i	i	PRON
inlawrev-28371	604	3	d.	d.	PROPN
inlawrev-28371	604	4	§	§	PROPN
inlawrev-28371	604	5	6	6	NUM
inlawrev-28371	604	6	-	-	SYM
inlawrev-28371	604	7	1.1	1.1	NUM
inlawrev-28371	604	8	-	-	PUNCT
inlawrev-28371	604	9	12	12	NUM
inlawrev-28371	604	10	-	-	PUNCT
inlawrev-28371	604	11	37(a)(2)(c)(i)-(iii	37(a)(2)(c)(i)-(iii	NUM
inlawrev-28371	604	12	)	)	PUNCT
inlawrev-28371	604	13	.	.	PUNCT
inlawrev-28371	605	1	274	274	NUM
inlawrev-28371	605	2	.	.	PUNCT
inlawrev-28371	606	1	see	see	VERB
inlawrev-28371	606	2	tax	tax	NOUN
inlawrev-28371	606	3	cuts	cut	NOUN
inlawrev-28371	606	4	and	and	CCONJ
inlawrev-28371	606	5	jobs	job	NOUN
inlawrev-28371	606	6	act	act	PROPN
inlawrev-28371	606	7	,	,	PUNCT
inlawrev-28371	606	8	pub	pub	NOUN
inlawrev-28371	606	9	.	.	PUNCT
inlawrev-28371	607	1	l.	l.	PROPN
inlawrev-28371	607	2	no	no	INTJ
inlawrev-28371	607	3	.	.	PROPN
inlawrev-28371	608	1	115	115	NUM
inlawrev-28371	608	2	-	-	SYM
inlawrev-28371	608	3	97	97	NUM
inlawrev-28371	608	4	,	,	PUNCT
inlawrev-28371	608	5	131	131	NUM
inlawrev-28371	608	6	stat	stat	NOUN
inlawrev-28371	608	7	.	.	PUNCT
inlawrev-28371	609	1	2054	2054	NUM
inlawrev-28371	609	2	(	(	PUNCT
inlawrev-28371	609	3	2017	2017	NUM
inlawrev-28371	609	4	)	)	PUNCT
inlawrev-28371	609	5	.	.	PUNCT
inlawrev-28371	610	1	275	275	NUM
inlawrev-28371	610	2	.	.	PUNCT
inlawrev-28371	611	1	i	i	PRON
inlawrev-28371	611	2	d.	d.	PROPN
inlawrev-28371	611	3	(	(	PUNCT
inlawrev-28371	611	4	that	that	PRON
inlawrev-28371	611	5	is	is	ADV
inlawrev-28371	611	6	,	,	PUNCT
inlawrev-28371	611	7	for	for	ADP
inlawrev-28371	611	8	tax	tax	NOUN
inlawrev-28371	611	9	years	year	NOUN
inlawrev-28371	611	10	beginning	begin	VERB
inlawrev-28371	611	11	after	after	ADP
inlawrev-28371	611	12	december	december	PROPN
inlawrev-28371	611	13	31	31	NUM
inlawrev-28371	611	14	,	,	PUNCT
inlawrev-28371	611	15	2017	2017	NUM
inlawrev-28371	611	16	,	,	PUNCT
inlawrev-28371	611	17	and	and	CCONJ
inlawrev-28371	611	18	before	before	ADP
inlawrev-28371	611	19	january	january	PROPN
inlawrev-28371	611	20	1	1	NUM
inlawrev-28371	611	21	,	,	PUNCT
inlawrev-28371	611	22	2026	2026	NUM
inlawrev-28371	611	23	)	)	PUNCT
inlawrev-28371	611	24	.	.	PUNCT
inlawrev-28371	612	1	276	276	X
inlawrev-28371	612	2	.	.	X
inlawrev-28371	613	1	see	see	VERB
inlawrev-28371	613	2	i	i	PRON
inlawrev-28371	613	3	d.	d.	PROPN
inlawrev-28371	613	4	at	at	ADP
inlawrev-28371	613	5	2085	2085	NUM
inlawrev-28371	613	6	-	-	SYM
inlawrev-28371	613	7	86	86	NUM
inlawrev-28371	613	8	(	(	PUNCT
inlawrev-28371	613	9	codified	codify	VERB
inlawrev-28371	613	10	at	at	ADP
inlawrev-28371	613	11	i.r.c	i.r.c	NOUN
inlawrev-28371	613	12	.	.	PUNCT
inlawrev-28371	614	1	§	§	PROPN
inlawrev-28371	614	2	164(b)(6)(b	164(b)(6)(b	PROPN
inlawrev-28371	614	3	)	)	PUNCT
inlawrev-28371	614	4	)	)	PUNCT
inlawrev-28371	614	5	.	.	PUNCT
inlawrev-28371	615	1	indiana	indiana	PROPN
inlawrev-28371	615	2	law	law	PROPN
inlawrev-28371	615	3	review	review	NOUN
inlawrev-28371	616	1	[	[	X
inlawrev-28371	616	2	vol	vol	NOUN
inlawrev-28371	616	3	.	.	PUNCT
inlawrev-28371	616	4	57:979	57:979	NUM
inlawrev-28371	616	5	1004	1004	NUM
inlawrev-28371	616	6	the	the	DET
inlawrev-28371	616	7	new	new	ADJ
inlawrev-28371	616	8	deduction	deduction	NOUN
inlawrev-28371	616	9	limits	limit	NOUN
inlawrev-28371	616	10	have	have	AUX
inlawrev-28371	616	11	a	a	DET
inlawrev-28371	616	12	loophole	loophole	NOUN
inlawrev-28371	616	13	(	(	PUNCT
inlawrev-28371	616	14	referred	refer	VERB
inlawrev-28371	616	15	to	to	ADP
inlawrev-28371	616	16	as	as	SCONJ
inlawrev-28371	616	17	the	the	DET
inlawrev-28371	616	18	“	"	PUNCT
inlawrev-28371	616	19	salt	salt	NOUN
inlawrev-28371	616	20	cap	cap	NOUN
inlawrev-28371	616	21	workaround”).277	workaround”).277	PROPN
inlawrev-28371	616	22	the	the	DET
inlawrev-28371	616	23	deduction	deduction	NOUN
inlawrev-28371	616	24	limits	limit	NOUN
inlawrev-28371	616	25	apply	apply	VERB
inlawrev-28371	616	26	only	only	ADV
inlawrev-28371	616	27	to	to	ADP
inlawrev-28371	616	28	personal	personal	ADJ
inlawrev-28371	616	29	income	income	NOUN
inlawrev-28371	616	30	taxes	taxis	NOUN
inlawrev-28371	616	31	,	,	PUNCT
inlawrev-28371	616	32	not	not	PART
inlawrev-28371	616	33	taxes	taxis	NOUN
inlawrev-28371	616	34	paid	pay	VERB
inlawrev-28371	616	35	by	by	ADP
inlawrev-28371	616	36	businesses.278	businesses.278	NOUN
inlawrev-28371	616	37	business	business	NOUN
inlawrev-28371	616	38	entities	entity	NOUN
inlawrev-28371	616	39	can	can	AUX
inlawrev-28371	616	40	deduct	deduct	VERB
inlawrev-28371	616	41	the	the	DET
inlawrev-28371	616	42	state	state	NOUN
inlawrev-28371	616	43	and	and	CCONJ
inlawrev-28371	616	44	local	local	ADJ
inlawrev-28371	616	45	taxes	taxis	NOUN
inlawrev-28371	616	46	they	they	PRON
inlawrev-28371	616	47	pay	pay	VERB
inlawrev-28371	616	48	from	from	ADP
inlawrev-28371	616	49	federal	federal	ADJ
inlawrev-28371	616	50	taxation	taxation	NOUN
inlawrev-28371	616	51	without	without	ADP
inlawrev-28371	616	52	any	any	DET
inlawrev-28371	616	53	limitation.279	limitation.279	NOUN
inlawrev-28371	616	54	the	the	DET
inlawrev-28371	616	55	problem	problem	NOUN
inlawrev-28371	616	56	with	with	ADP
inlawrev-28371	616	57	this	this	PRON
inlawrev-28371	616	58	is	be	AUX
inlawrev-28371	616	59	that	that	SCONJ
inlawrev-28371	616	60	entities	entity	NOUN
inlawrev-28371	616	61	such	such	ADJ
inlawrev-28371	616	62	as	as	ADP
inlawrev-28371	616	63	partnerships	partnership	NOUN
inlawrev-28371	616	64	and	and	CCONJ
inlawrev-28371	616	65	s	s	NOUN
inlawrev-28371	616	66	corporations	corporation	NOUN
inlawrev-28371	616	67	do	do	AUX
inlawrev-28371	616	68	not	not	PART
inlawrev-28371	616	69	pay	pay	VERB
inlawrev-28371	616	70	state	state	NOUN
inlawrev-28371	616	71	and	and	CCONJ
inlawrev-28371	616	72	local	local	ADJ
inlawrev-28371	616	73	taxes	taxis	NOUN
inlawrev-28371	616	74	;	;	PUNCT
inlawrev-28371	616	75	they	they	PRON
inlawrev-28371	616	76	are	be	AUX
inlawrev-28371	616	77	“	"	PUNCT
inlawrev-28371	616	78	pass	pass	VERB
inlawrev-28371	616	79	-	-	PUNCT
inlawrev-28371	616	80	through	through	NOUN
inlawrev-28371	616	81	”	"	PUNCT
inlawrev-28371	616	82	entities	entity	NOUN
inlawrev-28371	616	83	—	—	PUNCT
inlawrev-28371	616	84	that	that	ADV
inlawrev-28371	616	85	is	is	ADV
inlawrev-28371	616	86	,	,	PUNCT
inlawrev-28371	616	87	their	their	PRON
inlawrev-28371	616	88	earnings	earning	NOUN
inlawrev-28371	616	89	are	be	AUX
inlawrev-28371	616	90	“	"	PUNCT
inlawrev-28371	616	91	passed	pass	VERB
inlawrev-28371	616	92	through	through	ADP
inlawrev-28371	616	93	”	"	PUNCT
inlawrev-28371	616	94	to	to	ADP
inlawrev-28371	616	95	the	the	DET
inlawrev-28371	616	96	partners	partner	NOUN
inlawrev-28371	616	97	’	'	PUNCT
inlawrev-28371	616	98	or	or	CCONJ
inlawrev-28371	616	99	shareholders	shareholder	NOUN
inlawrev-28371	616	100	’	'	PUNCT
inlawrev-28371	616	101	personal	personal	ADJ
inlawrev-28371	616	102	tax	tax	NOUN
inlawrev-28371	616	103	returns	return	NOUN
inlawrev-28371	616	104	,	,	PUNCT
inlawrev-28371	616	105	and	and	CCONJ
inlawrev-28371	616	106	the	the	DET
inlawrev-28371	616	107	partners	partner	NOUN
inlawrev-28371	616	108	and	and	CCONJ
inlawrev-28371	616	109	shareholders	shareholder	NOUN
inlawrev-28371	616	110	pay	pay	VERB
inlawrev-28371	616	111	the	the	DET
inlawrev-28371	616	112	taxes.280	taxes.280	NOUN
inlawrev-28371	616	113	if	if	SCONJ
inlawrev-28371	616	114	,	,	PUNCT
inlawrev-28371	616	115	however	however	ADV
inlawrev-28371	616	116	,	,	PUNCT
inlawrev-28371	616	117	the	the	DET
inlawrev-28371	616	118	taxes	taxis	NOUN
inlawrev-28371	616	119	are	be	AUX
inlawrev-28371	616	120	,	,	PUNCT
inlawrev-28371	616	121	in	in	ADP
inlawrev-28371	616	122	fact	fact	NOUN
inlawrev-28371	616	123	,	,	PUNCT
inlawrev-28371	616	124	paid	pay	VERB
inlawrev-28371	616	125	at	at	ADP
inlawrev-28371	616	126	the	the	DET
inlawrev-28371	616	127	business	business	NOUN
inlawrev-28371	616	128	-	-	PUNCT
inlawrev-28371	616	129	entity	entity	NOUN
inlawrev-28371	616	130	level	level	NOUN
inlawrev-28371	616	131	,	,	PUNCT
inlawrev-28371	616	132	the	the	DET
inlawrev-28371	616	133	federal	federal	ADJ
inlawrev-28371	616	134	deduction	deduction	NOUN
inlawrev-28371	616	135	limits	limit	NOUN
inlawrev-28371	616	136	for	for	ADP
inlawrev-28371	616	137	state	state	NOUN
inlawrev-28371	616	138	and	and	CCONJ
inlawrev-28371	616	139	local	local	ADJ
inlawrev-28371	616	140	taxes	taxis	NOUN
inlawrev-28371	616	141	do	do	AUX
inlawrev-28371	616	142	not	not	PART
inlawrev-28371	616	143	apply	apply	VERB
inlawrev-28371	616	144	,	,	PUNCT
inlawrev-28371	616	145	and	and	CCONJ
inlawrev-28371	616	146	the	the	DET
inlawrev-28371	616	147	business	business	NOUN
inlawrev-28371	616	148	entity	entity	NOUN
inlawrev-28371	616	149	’s	’s	PART
inlawrev-28371	616	150	deduction	deduction	NOUN
inlawrev-28371	616	151	is	be	AUX
inlawrev-28371	616	152	unfettered.281	unfettered.281	ADJ
inlawrev-28371	616	153	to	to	PART
inlawrev-28371	616	154	make	make	VERB
inlawrev-28371	616	155	this	this	DET
inlawrev-28371	616	156	loophole	loophole	NOUN
inlawrev-28371	616	157	available	available	ADJ
inlawrev-28371	616	158	to	to	ADP
inlawrev-28371	616	159	its	its	PRON
inlawrev-28371	616	160	residents	resident	NOUN
inlawrev-28371	616	161	’	’	PART
inlawrev-28371	616	162	personal	personal	ADJ
inlawrev-28371	616	163	income	income	NOUN
inlawrev-28371	616	164	taxes	taxis	NOUN
inlawrev-28371	616	165	,	,	PUNCT
inlawrev-28371	616	166	many	many	ADJ
inlawrev-28371	616	167	states	state	NOUN
inlawrev-28371	616	168	have	have	AUX
inlawrev-28371	616	169	adopted	adopt	VERB
inlawrev-28371	616	170	pass	pass	VERB
inlawrev-28371	616	171	-	-	PUNCT
inlawrev-28371	616	172	through	through	ADP
inlawrev-28371	616	173	entity	entity	NOUN
inlawrev-28371	616	174	taxes	taxis	NOUN
inlawrev-28371	616	175	(	(	PUNCT
inlawrev-28371	616	176	“	"	PUNCT
inlawrev-28371	616	177	pet	pet	ADJ
inlawrev-28371	616	178	”	"	PUNCT
inlawrev-28371	616	179	)	)	PUNCT
inlawrev-28371	616	180	permitting	permit	VERB
inlawrev-28371	616	181	entities	entity	NOUN
inlawrev-28371	616	182	such	such	ADJ
inlawrev-28371	616	183	as	as	ADP
inlawrev-28371	616	184	partnerships	partnership	NOUN
inlawrev-28371	616	185	,	,	PUNCT
inlawrev-28371	616	186	limited	limited	ADJ
inlawrev-28371	616	187	liability	liability	NOUN
inlawrev-28371	616	188	companies	company	NOUN
inlawrev-28371	616	189	,	,	PUNCT
inlawrev-28371	616	190	and	and	CCONJ
inlawrev-28371	616	191	s	s	NOUN
inlawrev-28371	616	192	-	-	NOUN
inlawrev-28371	616	193	corporations	corporation	NOUN
inlawrev-28371	616	194	(	(	PUNCT
inlawrev-28371	616	195	collectively	collectively	ADV
inlawrev-28371	616	196	referred	refer	VERB
inlawrev-28371	616	197	to	to	ADP
inlawrev-28371	616	198	as	as	ADP
inlawrev-28371	616	199	“	"	PUNCT
inlawrev-28371	616	200	ptes	pte	NOUN
inlawrev-28371	616	201	”	"	PUNCT
inlawrev-28371	616	202	)	)	PUNCT
inlawrev-28371	616	203	to	to	PART
inlawrev-28371	616	204	elect	elect	VERB
inlawrev-28371	616	205	state	state	NOUN
inlawrev-28371	616	206	and	and	CCONJ
inlawrev-28371	616	207	local	local	ADJ
inlawrev-28371	616	208	taxation	taxation	NOUN
inlawrev-28371	616	209	at	at	ADP
inlawrev-28371	616	210	the	the	DET
inlawrev-28371	616	211	business	business	NOUN
inlawrev-28371	616	212	-	-	PUNCT
inlawrev-28371	616	213	entity	entity	NOUN
inlawrev-28371	616	214	level.282	level.282	PROPN
inlawrev-28371	616	215	in	in	ADP
inlawrev-28371	616	216	2021	2021	NUM
inlawrev-28371	616	217	,	,	PUNCT
inlawrev-28371	616	218	the	the	DET
inlawrev-28371	616	219	indiana	indiana	PROPN
inlawrev-28371	616	220	general	general	PROPN
inlawrev-28371	616	221	assembly	assembly	PROPN
inlawrev-28371	616	222	took	take	VERB
inlawrev-28371	616	223	the	the	DET
inlawrev-28371	616	224	first	first	ADJ
inlawrev-28371	616	225	step	step	NOUN
inlawrev-28371	616	226	in	in	ADP
inlawrev-28371	616	227	indiana	indiana	PROPN
inlawrev-28371	616	228	’s	’s	PART
inlawrev-28371	616	229	adopting	adopt	VERB
inlawrev-28371	616	230	its	its	PRON
inlawrev-28371	616	231	own	own	ADJ
inlawrev-28371	616	232	pet	pet	NOUN
inlawrev-28371	616	233	.	.	PUNCT
inlawrev-28371	617	1	the	the	DET
inlawrev-28371	617	2	legislature	legislature	NOUN
inlawrev-28371	617	3	added	add	VERB
inlawrev-28371	617	4	section	section	NOUN
inlawrev-28371	617	5	15.1	15.1	NUM
inlawrev-28371	617	6	to	to	ADP
inlawrev-28371	617	7	chapter	chapter	NOUN
inlawrev-28371	617	8	6	6	NUM
inlawrev-28371	617	9	-	-	SYM
inlawrev-28371	617	10	3	3	NUM
inlawrev-28371	617	11	-	-	SYM
inlawrev-28371	617	12	4.283	4.283	NUM
inlawrev-28371	617	13	this	this	PRON
inlawrev-28371	617	14	provided	provide	VERB
inlawrev-28371	617	15	that	that	SCONJ
inlawrev-28371	617	16	the	the	DET
inlawrev-28371	617	17	indiana	indiana	PROPN
inlawrev-28371	617	18	department	department	PROPN
inlawrev-28371	617	19	of	of	ADP
inlawrev-28371	617	20	state	state	PROPN
inlawrev-28371	617	21	revenue	revenue	NOUN
inlawrev-28371	617	22	(	(	PUNCT
inlawrev-28371	617	23	the	the	DET
inlawrev-28371	617	24	“	"	PUNCT
inlawrev-28371	617	25	department	department	NOUN
inlawrev-28371	617	26	”	"	PUNCT
inlawrev-28371	617	27	)	)	PUNCT
inlawrev-28371	617	28	may	may	AUX
inlawrev-28371	617	29	prescribe	prescribe	VERB
inlawrev-28371	617	30	procedures	procedure	NOUN
inlawrev-28371	617	31	by	by	ADP
inlawrev-28371	617	32	which	which	PRON
inlawrev-28371	617	33	a	a	DET
inlawrev-28371	617	34	pass	pass	VERB
inlawrev-28371	617	35	-	-	PUNCT
inlawrev-28371	617	36	through	through	ADP
inlawrev-28371	617	37	entity	entity	NOUN
inlawrev-28371	617	38	resident	resident	NOUN
inlawrev-28371	617	39	in	in	ADP
inlawrev-28371	617	40	indiana	indiana	PROPN
inlawrev-28371	617	41	can	can	AUX
inlawrev-28371	617	42	elect	elect	VERB
inlawrev-28371	617	43	to	to	PART
inlawrev-28371	617	44	remit	remit	VERB
inlawrev-28371	617	45	indiana	indiana	PROPN
inlawrev-28371	617	46	state	state	PROPN
inlawrev-28371	617	47	and	and	CCONJ
inlawrev-28371	617	48	local	local	ADJ
inlawrev-28371	617	49	taxes	taxis	NOUN
inlawrev-28371	617	50	on	on	ADP
inlawrev-28371	617	51	behalf	behalf	NOUN
inlawrev-28371	617	52	of	of	ADP
inlawrev-28371	617	53	partners	partner	NOUN
inlawrev-28371	617	54	,	,	PUNCT
inlawrev-28371	617	55	shareholders	shareholder	NOUN
inlawrev-28371	617	56	,	,	PUNCT
inlawrev-28371	617	57	and	and	CCONJ
inlawrev-28371	617	58	beneficiaries	beneficiary	NOUN
inlawrev-28371	617	59	resident	resident	NOUN
inlawrev-28371	617	60	in	in	ADP
inlawrev-28371	617	61	indiana	indiana	PROPN
inlawrev-28371	617	62	as	as	ADV
inlawrev-28371	617	63	long	long	ADV
inlawrev-28371	617	64	as	as	SCONJ
inlawrev-28371	617	65	they	they	PRON
inlawrev-28371	617	66	also	also	ADV
inlawrev-28371	617	67	withhold	withhold	VERB
inlawrev-28371	617	68	and	and	CCONJ
inlawrev-28371	617	69	remit	remit	VERB
inlawrev-28371	617	70	the	the	DET
inlawrev-28371	617	71	taxes	taxis	NOUN
inlawrev-28371	617	72	on	on	ADP
inlawrev-28371	617	73	behalf	behalf	NOUN
inlawrev-28371	617	74	of	of	ADP
inlawrev-28371	617	75	nonresident	nonresident	ADJ
inlawrev-28371	617	76	partners	partner	NOUN
inlawrev-28371	617	77	,	,	PUNCT
inlawrev-28371	617	78	shareholders	shareholder	NOUN
inlawrev-28371	617	79	,	,	PUNCT
inlawrev-28371	617	80	and	and	CCONJ
inlawrev-28371	617	81	beneficiaries.284	beneficiaries.284	NOUN
inlawrev-28371	617	82	in	in	ADP
inlawrev-28371	617	83	2023	2023	NUM
inlawrev-28371	617	84	,	,	PUNCT
inlawrev-28371	617	85	the	the	DET
inlawrev-28371	617	86	indiana	indiana	PROPN
inlawrev-28371	617	87	general	general	PROPN
inlawrev-28371	617	88	assembly	assembly	PROPN
inlawrev-28371	617	89	took	take	VERB
inlawrev-28371	617	90	the	the	DET
inlawrev-28371	617	91	next	next	ADJ
inlawrev-28371	617	92	step	step	NOUN
inlawrev-28371	617	93	.	.	PUNCT
inlawrev-28371	618	1	the	the	DET
inlawrev-28371	618	2	general	general	ADJ
inlawrev-28371	618	3	assembly	assembly	NOUN
inlawrev-28371	618	4	adopted	adopt	VERB
inlawrev-28371	618	5	an	an	DET
inlawrev-28371	618	6	elective	elective	ADJ
inlawrev-28371	618	7	pet	pet	NOUN
inlawrev-28371	618	8	,	,	PUNCT
inlawrev-28371	618	9	which	which	PRON
inlawrev-28371	618	10	on	on	ADP
inlawrev-28371	618	11	february	february	PROPN
inlawrev-28371	618	12	22	22	NUM
inlawrev-28371	618	13	,	,	PUNCT
inlawrev-28371	618	14	2023	2023	NUM
inlawrev-28371	618	15	,	,	PUNCT
inlawrev-28371	618	16	governor	governor	NOUN
inlawrev-28371	618	17	eric	eric	PROPN
inlawrev-28371	618	18	holcomb	holcomb	PROPN
inlawrev-28371	618	19	signed	sign	VERB
inlawrev-28371	618	20	into	into	ADP
inlawrev-28371	618	21	law.285	law.285	PROPN
inlawrev-28371	618	22	the	the	DET
inlawrev-28371	618	23	newly	newly	ADV
inlawrev-28371	618	24	added	add	VERB
inlawrev-28371	618	25	chapter	chapter	NOUN
inlawrev-28371	618	26	,	,	PUNCT
inlawrev-28371	618	27	indiana	indiana	PROPN
inlawrev-28371	618	28	code	code	PROPN
inlawrev-28371	618	29	section	section	NOUN
inlawrev-28371	618	30	6	6	NUM
inlawrev-28371	618	31	—	—	PUNCT
inlawrev-28371	618	32	—	—	PUNCT
inlawrev-28371	618	33	—	—	PUNCT
inlawrev-28371	618	34	—	—	PUNCT
inlawrev-28371	618	35	—	—	PUNCT
inlawrev-28371	618	36	—	—	PUNCT
inlawrev-28371	618	37	—	—	PUNCT
inlawrev-28371	618	38	—	—	PUNCT
inlawrev-28371	618	39	—	—	PUNCT
inlawrev-28371	618	40	—	—	PUNCT
inlawrev-28371	618	41	—	—	PUNCT
inlawrev-28371	618	42	—	—	PUNCT
inlawrev-28371	618	43	—	—	PUNCT
inlawrev-28371	618	44	—	—	PUNCT
inlawrev-28371	618	45	—	—	PUNCT
inlawrev-28371	618	46	—	—	PUNCT
inlawrev-28371	618	47	—	—	PUNCT
inlawrev-28371	618	48	—	—	PUNCT
inlawrev-28371	618	49	—	—	PUNCT
inlawrev-28371	618	50	—	—	PUNCT
inlawrev-28371	618	51	—	—	PUNCT
inlawrev-28371	618	52	—	—	PUNCT
inlawrev-28371	618	53	—	—	PUNCT
inlawrev-28371	618	54	—	—	PUNCT
inlawrev-28371	618	55	—	—	PUNCT
inlawrev-28371	618	56	—	—	PUNCT
inlawrev-28371	618	57	—	—	PUNCT
inlawrev-28371	618	58	—	—	PUNCT
inlawrev-28371	618	59	—	—	PUNCT
inlawrev-28371	618	60	277	277	X
inlawrev-28371	618	61	.	.	PUNCT
inlawrev-28371	619	1	see	see	VERB
inlawrev-28371	619	2	jacob	jacob	PROPN
inlawrev-28371	619	3	boyd	boyd	PROPN
inlawrev-28371	619	4	et	et	PROPN
inlawrev-28371	619	5	al	al	PROPN
inlawrev-28371	619	6	.	.	PROPN
inlawrev-28371	619	7	,	,	PUNCT
inlawrev-28371	619	8	pass	pass	VERB
inlawrev-28371	619	9	-	-	PUNCT
inlawrev-28371	619	10	through	through	ADP
inlawrev-28371	619	11	entity	entity	NOUN
inlawrev-28371	619	12	level	level	NOUN
inlawrev-28371	619	13	tax	tax	NOUN
inlawrev-28371	619	14	:	:	PUNCT
inlawrev-28371	619	15	is	be	AUX
inlawrev-28371	619	16	this	this	PRON
inlawrev-28371	619	17	a	a	DET
inlawrev-28371	619	18	viable	viable	ADJ
inlawrev-28371	619	19	salt	salt	NOUN
inlawrev-28371	619	20	cap	cap	NOUN
inlawrev-28371	619	21	workaround	workaround	NOUN
inlawrev-28371	619	22	?	?	PUNCT
inlawrev-28371	619	23	,	,	PUNCT
inlawrev-28371	619	24	blue	blue	NOUN
inlawrev-28371	619	25	(	(	PUNCT
inlawrev-28371	619	26	aug	aug	PROPN
inlawrev-28371	619	27	.	.	PROPN
inlawrev-28371	619	28	29	29	NUM
inlawrev-28371	619	29	,	,	PUNCT
inlawrev-28371	619	30	2022	2022	NUM
inlawrev-28371	619	31	)	)	PUNCT
inlawrev-28371	619	32	,	,	PUNCT
inlawrev-28371	619	33	https://www.blueandco.com/pass-through-entity-level-tax/	https://www.blueandco.com/pass-through-entity-level-tax/	NOUN
inlawrev-28371	620	1	[	[	X
inlawrev-28371	620	2	https://perma.cc/ek2a-nhbd	https://perma.cc/ek2a-nhbd	NOUN
inlawrev-28371	620	3	]	]	PUNCT
inlawrev-28371	620	4	.	.	PUNCT
inlawrev-28371	621	1	278	278	NUM
inlawrev-28371	621	2	.	.	PUNCT
inlawrev-28371	622	1	see	see	VERB
inlawrev-28371	622	2	i	i	PRON
inlawrev-28371	622	3	d.	d.	PROPN
inlawrev-28371	622	4	279	279	NUM
inlawrev-28371	622	5	.	.	PUNCT
inlawrev-28371	623	1	see	see	VERB
inlawrev-28371	623	2	i	i	PRON
inlawrev-28371	623	3	d.	d.	PROPN
inlawrev-28371	623	4	280	280	NUM
inlawrev-28371	623	5	.	.	PUNCT
inlawrev-28371	624	1	see	see	VERB
inlawrev-28371	624	2	i	i	PRON
inlawrev-28371	624	3	d.	d.	PROPN
inlawrev-28371	624	4	281	281	NUM
inlawrev-28371	624	5	.	.	PUNCT
inlawrev-28371	625	1	see	see	VERB
inlawrev-28371	625	2	i	i	PRON
inlawrev-28371	625	3	d.	d.	PROPN
inlawrev-28371	625	4	282	282	NUM
inlawrev-28371	625	5	.	.	PUNCT
inlawrev-28371	626	1	see	see	VERB
inlawrev-28371	626	2	,	,	PUNCT
inlawrev-28371	626	3	e.g.	e.g.	ADV
inlawrev-28371	626	4	,	,	PUNCT
inlawrev-28371	626	5	bradley	bradley	PROPN
inlawrev-28371	626	6	wilhelmson	wilhelmson	PROPN
inlawrev-28371	626	7	&	&	CCONJ
inlawrev-28371	626	8	raj	raj	PROPN
inlawrev-28371	626	9	lapsiwala	lapsiwala	PROPN
inlawrev-28371	626	10	,	,	PUNCT
inlawrev-28371	626	11	passthrough	passthrough	NOUN
inlawrev-28371	626	12	entity	entity	NOUN
inlawrev-28371	626	13	taxes	taxis	NOUN
inlawrev-28371	626	14	:	:	PUNCT
inlawrev-28371	626	15	the	the	DET
inlawrev-28371	626	16	next	next	ADJ
inlawrev-28371	626	17	workaround	workaround	ADJ
inlawrev-28371	626	18	trend	trend	NOUN
inlawrev-28371	626	19	?	?	PUNCT
inlawrev-28371	626	20	,	,	PUNCT
inlawrev-28371	626	21	the	the	DET
inlawrev-28371	626	22	tax	tax	NOUN
inlawrev-28371	626	23	adviser	adviser	NOUN
inlawrev-28371	626	24	(	(	PUNCT
inlawrev-28371	626	25	june	june	PROPN
inlawrev-28371	626	26	1	1	NUM
inlawrev-28371	626	27	,	,	PUNCT
inlawrev-28371	626	28	2019	2019	NUM
inlawrev-28371	626	29	)	)	PUNCT
inlawrev-28371	626	30	,	,	PUNCT
inlawrev-28371	626	31	https://www.thetaxadviser.com/	https://www.thetaxadviser.com/	VERB
inlawrev-28371	626	32	issues/2019	issues/2019	PROPN
inlawrev-28371	626	33	/	/	SYM
inlawrev-28371	626	34	jun	jun	PROPN
inlawrev-28371	626	35	/	/	SYM
inlawrev-28371	626	36	passthrough	passthrough	NOUN
inlawrev-28371	626	37	-	-	PUNCT
inlawrev-28371	626	38	entity	entity	NOUN
inlawrev-28371	626	39	-	-	PUNCT
inlawrev-28371	626	40	taxes	taxis	NOUN
inlawrev-28371	626	41	-	-	PUNCT
inlawrev-28371	626	42	workaround	workaround	NOUN
inlawrev-28371	626	43	-	-	PUNCT
inlawrev-28371	626	44	trend.html	trend.html	PRON
inlawrev-28371	626	45	[	[	X
inlawrev-28371	626	46	https://perma.cc/3s37-4vyf	https://perma.cc/3s37-4vyf	PROPN
inlawrev-28371	626	47	]	]	X
inlawrev-28371	626	48	.	.	PUNCT
inlawrev-28371	627	1	283	283	NUM
inlawrev-28371	627	2	.	.	PUNCT
inlawrev-28371	627	3	act	act	NOUN
inlawrev-28371	627	4	of	of	ADP
inlawrev-28371	627	5	apr	apr	PROPN
inlawrev-28371	627	6	.	.	PROPN
inlawrev-28371	627	7	29	29	NUM
inlawrev-28371	627	8	,	,	PUNCT
inlawrev-28371	627	9	2021	2021	NUM
inlawrev-28371	627	10	,	,	PUNCT
inlawrev-28371	627	11	pub	pub	NOUN
inlawrev-28371	627	12	.	.	PUNCT
inlawrev-28371	628	1	l.	l.	PROPN
inlawrev-28371	628	2	no	no	INTJ
inlawrev-28371	628	3	.	.	PROPN
inlawrev-28371	629	1	159	159	NUM
inlawrev-28371	629	2	-	-	SYM
inlawrev-28371	629	3	2021	2021	NUM
inlawrev-28371	629	4	,	,	PUNCT
inlawrev-28371	629	5	§	§	PROPN
inlawrev-28371	629	6	16	16	NUM
inlawrev-28371	629	7	,	,	PUNCT
inlawrev-28371	629	8	2021	2021	NUM
inlawrev-28371	629	9	ind	ind	NOUN
inlawrev-28371	629	10	.	.	PUNCT
inlawrev-28371	630	1	acts	act	VERB
inlawrev-28371	630	2	1630	1630	NUM
inlawrev-28371	630	3	,	,	PUNCT
inlawrev-28371	630	4	1671	1671	NUM
inlawrev-28371	630	5	(	(	PUNCT
inlawrev-28371	630	6	codified	codify	VERB
inlawrev-28371	630	7	as	as	SCONJ
inlawrev-28371	630	8	amended	amend	VERB
inlawrev-28371	630	9	at	at	ADP
inlawrev-28371	630	10	ind	ind	PROPN
inlawrev-28371	630	11	.	.	PUNCT
inlawrev-28371	631	1	code	code	PROPN
inlawrev-28371	631	2	§	§	PROPN
inlawrev-28371	631	3	6	6	NUM
inlawrev-28371	631	4	-	-	SYM
inlawrev-28371	631	5	3	3	NUM
inlawrev-28371	631	6	-	-	PUNCT
inlawrev-28371	631	7	4	4	NUM
inlawrev-28371	631	8	-	-	NUM
inlawrev-28371	631	9	15.1	15.1	NUM
inlawrev-28371	631	10	(	(	PUNCT
inlawrev-28371	631	11	2021	2021	NUM
inlawrev-28371	631	12	)	)	PUNCT
inlawrev-28371	631	13	)	)	PUNCT
inlawrev-28371	631	14	.	.	PUNCT
inlawrev-28371	632	1	284	284	NUM
inlawrev-28371	632	2	.	.	PUNCT
inlawrev-28371	632	3	act	act	NOUN
inlawrev-28371	632	4	of	of	ADP
inlawrev-28371	632	5	apr	apr	PROPN
inlawrev-28371	632	6	.	.	PROPN
inlawrev-28371	632	7	29	29	NUM
inlawrev-28371	632	8	,	,	PUNCT
inlawrev-28371	632	9	2021	2021	NUM
inlawrev-28371	632	10	,	,	PUNCT
inlawrev-28371	632	11	pub	pub	NOUN
inlawrev-28371	632	12	.	.	PUNCT
inlawrev-28371	633	1	l.	l.	PROPN
inlawrev-28371	633	2	no	no	INTJ
inlawrev-28371	633	3	.	.	PROPN
inlawrev-28371	634	1	159	159	NUM
inlawrev-28371	634	2	-	-	SYM
inlawrev-28371	634	3	2021	2021	NUM
inlawrev-28371	634	4	,	,	PUNCT
inlawrev-28371	634	5	§	§	PROPN
inlawrev-28371	634	6	16	16	NUM
inlawrev-28371	634	7	,	,	PUNCT
inlawrev-28371	634	8	2021	2021	NUM
inlawrev-28371	634	9	ind	ind	NOUN
inlawrev-28371	634	10	.	.	PUNCT
inlawrev-28371	635	1	acts	act	VERB
inlawrev-28371	635	2	1630	1630	NUM
inlawrev-28371	635	3	,	,	PUNCT
inlawrev-28371	635	4	1671	1671	NUM
inlawrev-28371	635	5	(	(	PUNCT
inlawrev-28371	635	6	codified	codify	VERB
inlawrev-28371	635	7	at	at	ADP
inlawrev-28371	635	8	ind	ind	PROPN
inlawrev-28371	635	9	.	.	PUNCT
inlawrev-28371	636	1	code	code	PROPN
inlawrev-28371	636	2	§	§	PROPN
inlawrev-28371	636	3	6	6	NUM
inlawrev-28371	636	4	-	-	SYM
inlawrev-28371	636	5	3	3	NUM
inlawrev-28371	636	6	-	-	PUNCT
inlawrev-28371	636	7	4	4	NUM
inlawrev-28371	636	8	-	-	NUM
inlawrev-28371	636	9	15.1	15.1	NUM
inlawrev-28371	636	10	(	(	PUNCT
inlawrev-28371	636	11	2021	2021	NUM
inlawrev-28371	636	12	)	)	PUNCT
inlawrev-28371	636	13	)	)	PUNCT
inlawrev-28371	636	14	;	;	PUNCT
inlawrev-28371	636	15	see	see	VERB
inlawrev-28371	636	16	also	also	ADV
inlawrev-28371	636	17	ind	ind	PROPN
inlawrev-28371	636	18	.	.	PUNCT
inlawrev-28371	637	1	code	code	PROPN
inlawrev-28371	637	2	§	§	PROPN
inlawrev-28371	637	3	§	§	PROPN
inlawrev-28371	637	4	6	6	NUM
inlawrev-28371	637	5	-	-	SYM
inlawrev-28371	637	6	3	3	NUM
inlawrev-28371	637	7	-	-	PUNCT
inlawrev-28371	637	8	4	4	NUM
inlawrev-28371	637	9	-	-	NUM
inlawrev-28371	637	10	12	12	NUM
inlawrev-28371	637	11	,	,	PUNCT
inlawrev-28371	637	12	-13	-13	NUM
inlawrev-28371	637	13	,	,	PUNCT
inlawrev-28371	637	14	-15	-15	PUNCT
inlawrev-28371	637	15	(	(	PUNCT
inlawrev-28371	637	16	2017	2017	NUM
inlawrev-28371	637	17	)	)	PUNCT
inlawrev-28371	637	18	(	(	PUNCT
inlawrev-28371	637	19	requiring	require	VERB
inlawrev-28371	637	20	that	that	SCONJ
inlawrev-28371	637	21	pass	pass	VERB
inlawrev-28371	637	22	-	-	PUNCT
inlawrev-28371	637	23	through	through	ADP
inlawrev-28371	637	24	entities	entity	NOUN
inlawrev-28371	637	25	residing	reside	VERB
inlawrev-28371	637	26	in	in	ADP
inlawrev-28371	637	27	indiana	indiana	PROPN
inlawrev-28371	637	28	withhold	withhold	PROPN
inlawrev-28371	637	29	indiana	indiana	PROPN
inlawrev-28371	637	30	taxes	taxis	NOUN
inlawrev-28371	637	31	for	for	ADP
inlawrev-28371	637	32	non	non	ADJ
inlawrev-28371	637	33	-	-	ADJ
inlawrev-28371	637	34	resident	resident	ADJ
inlawrev-28371	637	35	partners	partner	NOUN
inlawrev-28371	637	36	,	,	PUNCT
inlawrev-28371	637	37	shareholders	shareholder	NOUN
inlawrev-28371	637	38	,	,	PUNCT
inlawrev-28371	637	39	and	and	CCONJ
inlawrev-28371	637	40	beneficiaries	beneficiary	NOUN
inlawrev-28371	637	41	and	and	CCONJ
inlawrev-28371	637	42	remit	remit	VERB
inlawrev-28371	637	43	those	those	DET
inlawrev-28371	637	44	taxes	taxis	NOUN
inlawrev-28371	637	45	on	on	ADP
inlawrev-28371	637	46	their	their	PRON
inlawrev-28371	637	47	behalf	behalf	NOUN
inlawrev-28371	637	48	to	to	ADP
inlawrev-28371	637	49	the	the	DET
inlawrev-28371	637	50	department	department	NOUN
inlawrev-28371	637	51	)	)	PUNCT
inlawrev-28371	637	52	.	.	PUNCT
inlawrev-28371	638	1	285	285	NUM
inlawrev-28371	638	2	.	.	PUNCT
inlawrev-28371	639	1	see	see	VERB
inlawrev-28371	639	2	s.	s.	PROPN
inlawrev-28371	639	3	b.	b.	PROPN
inlawrev-28371	639	4	2	2	NUM
inlawrev-28371	639	5	,	,	PUNCT
inlawrev-28371	639	6	123d	123d	NUM
inlawrev-28371	639	7	gen	gen	PROPN
inlawrev-28371	639	8	.	.	PROPN
inlawrev-28371	639	9	assemb	assemb	PROPN
inlawrev-28371	639	10	.	.	PUNCT
inlawrev-28371	640	1	1st	1st	ADJ
inlawrev-28371	640	2	reg	reg	PROPN
inlawrev-28371	640	3	.	.	PUNCT
inlawrev-28371	641	1	sess	sess	PROPN
inlawrev-28371	641	2	.	.	PUNCT
inlawrev-28371	642	1	(	(	PUNCT
inlawrev-28371	642	2	ind	ind	NOUN
inlawrev-28371	642	3	.	.	PUNCT
inlawrev-28371	642	4	2023	2023	NUM
inlawrev-28371	642	5	)	)	PUNCT
inlawrev-28371	642	6	(	(	PUNCT
inlawrev-28371	642	7	click	click	VERB
inlawrev-28371	642	8	on	on	ADP
inlawrev-28371	642	9	subtab	subtab	ADJ
inlawrev-28371	642	10	bill	bill	NOUN
inlawrev-28371	642	11	actions	action	NOUN
inlawrev-28371	642	12	)	)	PUNCT
inlawrev-28371	642	13	,	,	PUNCT
inlawrev-28371	642	14	https://iga.in.gov/legislative/2023/bills/senate/2	https://iga.in.gov/legislative/2023/bills/senate/2	PROPN
inlawrev-28371	643	1	[	[	X
inlawrev-28371	643	2	https://perma.cc/g2x8-lyrg	https://perma.cc/g2x8-lyrg	PROPN
inlawrev-28371	643	3	]	]	PUNCT
inlawrev-28371	643	4	.	.	PUNCT
inlawrev-28371	644	1	https://perma.cc/g2x8-lyrg	https://perma.cc/g2x8-lyrg	PROPN
inlawrev-28371	644	2	https://iga.in.gov/legislative/2023/bills/senate/2	https://iga.in.gov/legislative/2023/bills/senate/2	PROPN
inlawrev-28371	644	3	https://perma.cc/3s37-4vyf	https://perma.cc/3s37-4vyf	PROPN
inlawrev-28371	644	4	https://www.thetaxadviser.com	https://www.thetaxadviser.com	X
inlawrev-28371	645	1	https://perma.cc/ek2a-nhbd	https://perma.cc/ek2a-nhbd	PROPN
inlawrev-28371	645	2	https://www.blueandco.com/pass-through-entity-level-tax	https://www.blueandco.com/pass-through-entity-level-tax	ADJ
inlawrev-28371	645	3	2024	2024	NUM
inlawrev-28371	645	4	]	]	PUNCT
inlawrev-28371	645	5	tax	tax	NOUN
inlawrev-28371	645	6	law	law	NOUN
inlawrev-28371	645	7	1005	1005	NUM
inlawrev-28371	645	8	3	3	NUM
inlawrev-28371	645	9	-	-	SYM
inlawrev-28371	645	10	2.1	2.1	NUM
inlawrev-28371	645	11	,	,	PUNCT
inlawrev-28371	645	12	is	be	AUX
inlawrev-28371	645	13	retroactive	retroactive	ADJ
inlawrev-28371	645	14	to	to	ADP
inlawrev-28371	645	15	taxable	taxable	ADJ
inlawrev-28371	645	16	years	year	NOUN
inlawrev-28371	645	17	beginning	begin	VERB
inlawrev-28371	645	18	after	after	ADP
inlawrev-28371	645	19	december	december	PROPN
inlawrev-28371	645	20	31	31	NUM
inlawrev-28371	645	21	.	.	PUNCT
inlawrev-28371	646	1	2021.286	2021.286	PROPN
inlawrev-28371	646	2	indiana	indiana	PROPN
inlawrev-28371	646	3	is	be	AUX
inlawrev-28371	646	4	one	one	NUM
inlawrev-28371	646	5	of	of	ADP
inlawrev-28371	646	6	35	35	NUM
inlawrev-28371	646	7	states	state	NOUN
inlawrev-28371	646	8	that	that	PRON
inlawrev-28371	646	9	have	have	AUX
inlawrev-28371	646	10	adopted	adopt	VERB
inlawrev-28371	646	11	such	such	ADJ
inlawrev-28371	646	12	legislation.287	legislation.287	ADP
inlawrev-28371	646	13	this	this	DET
inlawrev-28371	646	14	new	new	ADJ
inlawrev-28371	646	15	chapter	chapter	NOUN
inlawrev-28371	646	16	permits	permit	VERB
inlawrev-28371	646	17	an	an	DET
inlawrev-28371	646	18	“	"	PUNCT
inlawrev-28371	646	19	authorized	authorized	ADJ
inlawrev-28371	646	20	person	person	NOUN
inlawrev-28371	646	21	”	"	PUNCT
inlawrev-28371	646	22	to	to	PART
inlawrev-28371	646	23	elect	elect	VERB
inlawrev-28371	646	24	on	on	ADP
inlawrev-28371	646	25	behalf	behalf	NOUN
inlawrev-28371	646	26	of	of	ADP
inlawrev-28371	646	27	a	a	DET
inlawrev-28371	646	28	qualifying	qualifying	NOUN
inlawrev-28371	646	29	pass	pass	NOUN
inlawrev-28371	646	30	-	-	PUNCT
inlawrev-28371	646	31	through	through	ADP
inlawrev-28371	646	32	“	"	PUNCT
inlawrev-28371	646	33	electing	elect	VERB
inlawrev-28371	646	34	entity	entity	NOUN
inlawrev-28371	646	35	”	"	PUNCT
inlawrev-28371	646	36	to	to	PART
inlawrev-28371	646	37	have	have	VERB
inlawrev-28371	646	38	the	the	DET
inlawrev-28371	646	39	adjusted	adjust	VERB
inlawrev-28371	646	40	gross	gross	ADJ
inlawrev-28371	646	41	income	income	NOUN
inlawrev-28371	646	42	tax	tax	NOUN
inlawrev-28371	646	43	imposed	impose	VERB
inlawrev-28371	646	44	on	on	ADP
inlawrev-28371	646	45	the	the	DET
inlawrev-28371	646	46	entity	entity	NOUN
inlawrev-28371	646	47	rather	rather	ADV
inlawrev-28371	646	48	than	than	ADP
inlawrev-28371	646	49	the	the	DET
inlawrev-28371	646	50	“	"	PUNCT
inlawrev-28371	646	51	entity	entity	NOUN
inlawrev-28371	646	52	owners	owner	NOUN
inlawrev-28371	646	53	.	.	PUNCT
inlawrev-28371	646	54	”	"	PUNCT
inlawrev-28371	647	1	the	the	DET
inlawrev-28371	647	2	entity	entity	NOUN
inlawrev-28371	647	3	owners	owner	NOUN
inlawrev-28371	647	4	,	,	PUNCT
inlawrev-28371	647	5	however	however	ADV
inlawrev-28371	647	6	,	,	PUNCT
inlawrev-28371	647	7	remain	remain	VERB
inlawrev-28371	647	8	liable	liable	ADJ
inlawrev-28371	647	9	for	for	ADP
inlawrev-28371	647	10	adjusted	adjust	VERB
inlawrev-28371	647	11	gross	gross	ADJ
inlawrev-28371	647	12	income	income	NOUN
inlawrev-28371	647	13	tax	tax	NOUN
inlawrev-28371	647	14	on	on	ADP
inlawrev-28371	647	15	their	their	PRON
inlawrev-28371	647	16	respective	respective	ADJ
inlawrev-28371	647	17	shares	share	NOUN
inlawrev-28371	647	18	of	of	ADP
inlawrev-28371	647	19	the	the	DET
inlawrev-28371	647	20	electing	electing	ADJ
inlawrev-28371	647	21	entity	entity	NOUN
inlawrev-28371	647	22	’s	’s	PART
inlawrev-28371	647	23	adjusted	adjust	VERB
inlawrev-28371	647	24	gross	gross	ADJ
inlawrev-28371	647	25	income.288	income.288	ADJ
inlawrev-28371	647	26	an	an	DET
inlawrev-28371	647	27	“	"	PUNCT
inlawrev-28371	647	28	electing	electing	ADJ
inlawrev-28371	647	29	entity	entity	NOUN
inlawrev-28371	647	30	”	"	PUNCT
inlawrev-28371	647	31	is	be	AUX
inlawrev-28371	647	32	a	a	DET
inlawrev-28371	647	33	passthrough	passthrough	NOUN
inlawrev-28371	647	34	entity	entity	NOUN
inlawrev-28371	647	35	subject	subject	NOUN
inlawrev-28371	647	36	to	to	ADP
inlawrev-28371	647	37	subchapter	subchapter	NOUN
inlawrev-28371	647	38	k	k	NOUN
inlawrev-28371	647	39	or	or	CCONJ
inlawrev-28371	647	40	subchapter	subchapter	NOUN
inlawrev-28371	647	41	s	s	NOUN
inlawrev-28371	647	42	of	of	ADP
inlawrev-28371	647	43	the	the	DET
inlawrev-28371	647	44	internal	internal	ADJ
inlawrev-28371	647	45	revenue	revenue	NOUN
inlawrev-28371	647	46	code.289	code.289	ADJ
inlawrev-28371	647	47	“	"	PUNCT
inlawrev-28371	647	48	entity	entity	NOUN
inlawrev-28371	647	49	owners	owner	NOUN
inlawrev-28371	647	50	”	"	PUNCT
inlawrev-28371	647	51	are	be	AUX
inlawrev-28371	647	52	the	the	DET
inlawrev-28371	647	53	direct	direct	ADJ
inlawrev-28371	647	54	or	or	CCONJ
inlawrev-28371	647	55	indirect	indirect	ADJ
inlawrev-28371	647	56	owners	owner	NOUN
inlawrev-28371	647	57	of	of	ADP
inlawrev-28371	647	58	an	an	DET
inlawrev-28371	647	59	electing	electing	ADJ
inlawrev-28371	647	60	entity	entity	NOUN
inlawrev-28371	647	61	who	who	PRON
inlawrev-28371	647	62	are	be	AUX
inlawrev-28371	647	63	ultimately	ultimately	ADV
inlawrev-28371	647	64	liable	liable	ADJ
inlawrev-28371	647	65	for	for	ADP
inlawrev-28371	647	66	the	the	DET
inlawrev-28371	647	67	income	income	NOUN
inlawrev-28371	647	68	tax	tax	NOUN
inlawrev-28371	647	69	under	under	ADP
inlawrev-28371	647	70	subchapter	subchapter	NOUN
inlawrev-28371	647	71	k	k	NOUN
inlawrev-28371	647	72	or	or	CCONJ
inlawrev-28371	647	73	subchapter	subchapter	NOUN
inlawrev-28371	647	74	s	s	NOUN
inlawrev-28371	647	75	,	,	PUNCT
inlawrev-28371	647	76	with	with	SCONJ
inlawrev-28371	647	77	some	some	DET
inlawrev-28371	647	78	exceptions.290	exceptions.290	NUM
inlawrev-28371	647	79	owners	owner	NOUN
inlawrev-28371	647	80	can	can	AUX
inlawrev-28371	647	81	be	be	AUX
inlawrev-28371	647	82	individuals	individual	NOUN
inlawrev-28371	647	83	,	,	PUNCT
inlawrev-28371	647	84	other	other	ADJ
inlawrev-28371	647	85	pass	pass	VERB
inlawrev-28371	647	86	-	-	PUNCT
inlawrev-28371	647	87	through	through	ADP
inlawrev-28371	647	88	entities	entity	NOUN
inlawrev-28371	647	89	,	,	PUNCT
inlawrev-28371	647	90	c	c	NOUN
inlawrev-28371	647	91	corporations	corporation	NOUN
inlawrev-28371	647	92	,	,	PUNCT
inlawrev-28371	647	93	or	or	CCONJ
inlawrev-28371	647	94	beneficiaries	beneficiary	NOUN
inlawrev-28371	647	95	of	of	ADP
inlawrev-28371	647	96	an	an	DET
inlawrev-28371	647	97	estate	estate	NOUN
inlawrev-28371	647	98	or	or	CCONJ
inlawrev-28371	647	99	trust	trust	NOUN
inlawrev-28371	647	100	.	.	PUNCT
inlawrev-28371	648	1	291	291	NUM
inlawrev-28371	648	2	an	an	DET
inlawrev-28371	648	3	“	"	PUNCT
inlawrev-28371	648	4	authorized	authorize	VERB
inlawrev-28371	648	5	person	person	NOUN
inlawrev-28371	648	6	”	"	PUNCT
inlawrev-28371	648	7	is	be	AUX
inlawrev-28371	648	8	any	any	DET
inlawrev-28371	648	9	individual	individual	NOUN
inlawrev-28371	648	10	with	with	ADP
inlawrev-28371	648	11	authority	authority	NOUN
inlawrev-28371	648	12	from	from	ADP
inlawrev-28371	648	13	the	the	DET
inlawrev-28371	648	14	electing	electing	ADJ
inlawrev-28371	648	15	entity	entity	NOUN
inlawrev-28371	648	16	to	to	PART
inlawrev-28371	648	17	bind	bind	VERB
inlawrev-28371	648	18	it	it	PRON
inlawrev-28371	648	19	to	to	ADP
inlawrev-28371	648	20	the	the	DET
inlawrev-28371	648	21	election	election	NOUN
inlawrev-28371	648	22	or	or	CCONJ
inlawrev-28371	648	23	sign	sign	VERB
inlawrev-28371	648	24	returns	return	NOUN
inlawrev-28371	648	25	on	on	ADP
inlawrev-28371	648	26	the	the	DET
inlawrev-28371	648	27	entity	entity	NOUN
inlawrev-28371	648	28	’s	’s	PART
inlawrev-28371	648	29	behalf.292	behalf.292	NOUN
inlawrev-28371	648	30	the	the	DET
inlawrev-28371	648	31	election	election	NOUN
inlawrev-28371	648	32	can	can	AUX
inlawrev-28371	648	33	be	be	AUX
inlawrev-28371	648	34	made	make	VERB
inlawrev-28371	648	35	at	at	ADP
inlawrev-28371	648	36	any	any	DET
inlawrev-28371	648	37	point	point	NOUN
inlawrev-28371	648	38	during	during	ADP
inlawrev-28371	648	39	the	the	DET
inlawrev-28371	648	40	taxable	taxable	ADJ
inlawrev-28371	648	41	year	year	NOUN
inlawrev-28371	648	42	or	or	CCONJ
inlawrev-28371	648	43	after	after	ADP
inlawrev-28371	648	44	its	its	PRON
inlawrev-28371	648	45	end	end	NOUN
inlawrev-28371	648	46	but	but	CCONJ
inlawrev-28371	648	47	before	before	ADP
inlawrev-28371	648	48	the	the	DET
inlawrev-28371	648	49	due	due	ADJ
inlawrev-28371	648	50	date	date	NOUN
inlawrev-28371	648	51	of	of	ADP
inlawrev-28371	648	52	the	the	DET
inlawrev-28371	648	53	electing	electing	ADJ
inlawrev-28371	648	54	entity	entity	NOUN
inlawrev-28371	648	55	’s	’s	PART
inlawrev-28371	648	56	tax	tax	NOUN
inlawrev-28371	648	57	return	return	NOUN
inlawrev-28371	648	58	or	or	CCONJ
inlawrev-28371	648	59	the	the	DET
inlawrev-28371	648	60	date	date	NOUN
inlawrev-28371	648	61	of	of	ADP
inlawrev-28371	648	62	filing	file	VERB
inlawrev-28371	648	63	the	the	DET
inlawrev-28371	648	64	return	return	NOUN
inlawrev-28371	648	65	.	.	PUNCT
inlawrev-28371	649	1	293	293	NUM
inlawrev-28371	649	2	the	the	DET
inlawrev-28371	649	3	new	new	ADJ
inlawrev-28371	649	4	chapter	chapter	NOUN
inlawrev-28371	649	5	explains	explain	VERB
inlawrev-28371	649	6	the	the	DET
inlawrev-28371	649	7	process	process	NOUN
inlawrev-28371	649	8	for	for	ADP
inlawrev-28371	649	9	calculating	calculate	VERB
inlawrev-28371	649	10	and	and	CCONJ
inlawrev-28371	649	11	imposing	impose	VERB
inlawrev-28371	649	12	the	the	DET
inlawrev-28371	649	13	tax	tax	NOUN
inlawrev-28371	649	14	on	on	ADP
inlawrev-28371	649	15	the	the	DET
inlawrev-28371	649	16	electing	electing	ADJ
inlawrev-28371	649	17	entity	entity	NOUN
inlawrev-28371	649	18	’s	’s	PART
inlawrev-28371	649	19	adjusted	adjust	VERB
inlawrev-28371	649	20	gross	gross	ADJ
inlawrev-28371	649	21	income.294	income.294	NOUN
inlawrev-28371	649	22	the	the	DET
inlawrev-28371	649	23	tax	tax	NOUN
inlawrev-28371	649	24	is	be	AUX
inlawrev-28371	649	25	calculated	calculate	VERB
inlawrev-28371	649	26	based	base	VERB
inlawrev-28371	649	27	on	on	ADP
inlawrev-28371	649	28	the	the	DET
inlawrev-28371	649	29	direct	direct	ADJ
inlawrev-28371	649	30	owners	owner	NOUN
inlawrev-28371	649	31	’	'	PUNCT
inlawrev-28371	649	32	share	share	NOUN
inlawrev-28371	649	33	of	of	ADP
inlawrev-28371	649	34	the	the	DET
inlawrev-28371	649	35	income.295	income.295	PROPN
inlawrev-28371	649	36	nonresident	nonresident	ADJ
inlawrev-28371	649	37	direct	direct	ADJ
inlawrev-28371	649	38	owners	owner	NOUN
inlawrev-28371	649	39	’	'	PUNCT
inlawrev-28371	649	40	shares	share	NOUN
inlawrev-28371	649	41	are	be	AUX
inlawrev-28371	649	42	determined	determine	VERB
inlawrev-28371	649	43	after	after	ADP
inlawrev-28371	649	44	allocation	allocation	NOUN
inlawrev-28371	649	45	and	and	CCONJ
inlawrev-28371	649	46	apportionment	apportionment	NOUN
inlawrev-28371	649	47	,	,	PUNCT
inlawrev-28371	649	48	while	while	SCONJ
inlawrev-28371	649	49	resident	resident	ADJ
inlawrev-28371	649	50	direct	direct	ADJ
inlawrev-28371	649	51	owners	owner	NOUN
inlawrev-28371	649	52	’	'	PUNCT
inlawrev-28371	649	53	shares	share	NOUN
inlawrev-28371	649	54	can	can	AUX
inlawrev-28371	649	55	be	be	AUX
inlawrev-28371	649	56	determined	determine	VERB
inlawrev-28371	649	57	either	either	CCONJ
inlawrev-28371	649	58	before	before	ADP
inlawrev-28371	649	59	or	or	CCONJ
inlawrev-28371	649	60	after	after	ADP
inlawrev-28371	649	61	allocation	allocation	NOUN
inlawrev-28371	649	62	and	and	CCONJ
inlawrev-28371	649	63	apportionment	apportionment	NOUN
inlawrev-28371	649	64	,	,	PUNCT
inlawrev-28371	649	65	using	use	VERB
inlawrev-28371	649	66	the	the	DET
inlawrev-28371	649	67	same	same	ADJ
inlawrev-28371	649	68	method	method	NOUN
inlawrev-28371	649	69	for	for	ADP
inlawrev-28371	649	70	all	all	DET
inlawrev-28371	649	71	resident	resident	ADJ
inlawrev-28371	649	72	direct	direct	ADJ
inlawrev-28371	649	73	owners	owner	NOUN
inlawrev-28371	649	74	.	.	PUNCT
inlawrev-28371	650	1	296	296	NUM
inlawrev-28371	650	2	a	a	DET
inlawrev-28371	650	3	“	"	PUNCT
inlawrev-28371	650	4	nonresident	nonresident	ADJ
inlawrev-28371	650	5	direct	direct	ADJ
inlawrev-28371	650	6	owner	owner	NOUN
inlawrev-28371	650	7	”	"	PUNCT
inlawrev-28371	650	8	is	be	AUX
inlawrev-28371	650	9	an	an	DET
inlawrev-28371	650	10	owner	owner	NOUN
inlawrev-28371	650	11	of	of	ADP
inlawrev-28371	650	12	the	the	DET
inlawrev-28371	650	13	qualifying	qualifying	NOUN
inlawrev-28371	650	14	entity	entity	NOUN
inlawrev-28371	650	15	that	that	PRON
inlawrev-28371	650	16	neither	neither	DET
inlawrev-28371	650	17	resides	reside	VERB
inlawrev-28371	650	18	in	in	ADP
inlawrev-28371	650	19	indiana	indiana	PROPN
inlawrev-28371	650	20	nor	nor	CCONJ
inlawrev-28371	650	21	is	be	AUX
inlawrev-28371	650	22	domiciled	domicile	VERB
inlawrev-28371	650	23	there.297	there.297	ADP
inlawrev-28371	650	24	the	the	DET
inlawrev-28371	650	25	tax	tax	NOUN
inlawrev-28371	650	26	rate	rate	NOUN
inlawrev-28371	650	27	is	be	AUX
inlawrev-28371	650	28	based	base	VERB
inlawrev-28371	650	29	on	on	ADP
inlawrev-28371	650	30	the	the	DET
inlawrev-28371	650	31	last	last	ADJ
inlawrev-28371	650	32	day	day	NOUN
inlawrev-28371	650	33	of	of	ADP
inlawrev-28371	650	34	the	the	DET
inlawrev-28371	650	35	electing	electing	ADJ
inlawrev-28371	650	36	entity	entity	NOUN
inlawrev-28371	650	37	’s	’s	PART
inlawrev-28371	650	38	taxable	taxable	ADJ
inlawrev-28371	650	39	year	year	NOUN
inlawrev-28371	650	40	,	,	PUNCT
inlawrev-28371	650	41	and	and	CCONJ
inlawrev-28371	650	42	the	the	DET
inlawrev-28371	650	43	tax	tax	NOUN
inlawrev-28371	650	44	is	be	AUX
inlawrev-28371	650	45	due	due	ADJ
inlawrev-28371	650	46	on	on	ADP
inlawrev-28371	650	47	the	the	DET
inlawrev-28371	650	48	same	same	ADJ
inlawrev-28371	650	49	date	date	NOUN
inlawrev-28371	650	50	as	as	ADP
inlawrev-28371	650	51	the	the	DET
inlawrev-28371	650	52	entity	entity	NOUN
inlawrev-28371	650	53	’s	’s	PART
inlawrev-28371	650	54	return	return	NOUN
inlawrev-28371	650	55	.	.	PUNCT
inlawrev-28371	651	1	298	298	NUM
inlawrev-28371	651	2	each	each	DET
inlawrev-28371	651	3	entity	entity	NOUN
inlawrev-28371	651	4	owner	owner	NOUN
inlawrev-28371	651	5	is	be	AUX
inlawrev-28371	651	6	entitled	entitle	VERB
inlawrev-28371	651	7	to	to	ADP
inlawrev-28371	651	8	a	a	DET
inlawrev-28371	651	9	refundable	refundable	ADJ
inlawrev-28371	651	10	credit	credit	NOUN
inlawrev-28371	651	11	equal	equal	ADJ
inlawrev-28371	651	12	to	to	ADP
inlawrev-28371	651	13	the	the	DET
inlawrev-28371	651	14	amount	amount	NOUN
inlawrev-28371	651	15	of	of	ADP
inlawrev-28371	651	16	tax	tax	NOUN
inlawrev-28371	651	17	credited	credit	VERB
inlawrev-28371	651	18	to	to	ADP
inlawrev-28371	651	19	it.299	it.299	VERB
inlawrev-28371	651	20	the	the	DET
inlawrev-28371	651	21	electing	electing	ADJ
inlawrev-28371	651	22	entity	entity	NOUN
inlawrev-28371	651	23	must	must	AUX
inlawrev-28371	651	24	include	include	VERB
inlawrev-28371	651	25	a	a	DET
inlawrev-28371	651	26	schedule	schedule	NOUN
inlawrev-28371	651	27	detailing	detail	VERB
inlawrev-28371	651	28	the	the	DET
inlawrev-28371	651	29	tax	tax	NOUN
inlawrev-28371	651	30	calculation	calculation	NOUN
inlawrev-28371	651	31	and	and	CCONJ
inlawrev-28371	651	32	credits	credit	NOUN
inlawrev-28371	651	33	for	for	ADP
inlawrev-28371	651	34	each	each	DET
inlawrev-28371	651	35	entity	entity	NOUN
inlawrev-28371	651	36	owner	owner	NOUN
inlawrev-28371	651	37	and	and	CCONJ
inlawrev-28371	651	38	remit	remit	VERB
inlawrev-28371	651	39	the	the	DET
inlawrev-28371	651	40	tax	tax	NOUN
inlawrev-28371	651	41	with	with	ADP
inlawrev-28371	651	42	the	the	DET
inlawrev-28371	651	43	return	return	NOUN
inlawrev-28371	651	44	,	,	PUNCT
inlawrev-28371	651	45	—	—	PUNCT
inlawrev-28371	651	46	—	—	PUNCT
inlawrev-28371	651	47	—	—	PUNCT
inlawrev-28371	651	48	—	—	PUNCT
inlawrev-28371	651	49	—	—	PUNCT
inlawrev-28371	651	50	—	—	PUNCT
inlawrev-28371	651	51	—	—	PUNCT
inlawrev-28371	651	52	—	—	PUNCT
inlawrev-28371	651	53	—	—	PUNCT
inlawrev-28371	651	54	—	—	PUNCT
inlawrev-28371	651	55	—	—	PUNCT
inlawrev-28371	651	56	—	—	PUNCT
inlawrev-28371	651	57	—	—	PUNCT
inlawrev-28371	651	58	—	—	PUNCT
inlawrev-28371	651	59	—	—	PUNCT
inlawrev-28371	651	60	—	—	PUNCT
inlawrev-28371	651	61	—	—	PUNCT
inlawrev-28371	651	62	—	—	PUNCT
inlawrev-28371	651	63	—	—	PUNCT
inlawrev-28371	651	64	—	—	PUNCT
inlawrev-28371	651	65	—	—	PUNCT
inlawrev-28371	651	66	—	—	PUNCT
inlawrev-28371	651	67	—	—	PUNCT
inlawrev-28371	651	68	—	—	PUNCT
inlawrev-28371	651	69	—	—	PUNCT
inlawrev-28371	651	70	—	—	PUNCT
inlawrev-28371	651	71	—	—	PUNCT
inlawrev-28371	651	72	—	—	PUNCT
inlawrev-28371	651	73	—	—	PUNCT
inlawrev-28371	651	74	286	286	NUM
inlawrev-28371	651	75	.	.	PUNCT
inlawrev-28371	652	1	see	see	VERB
inlawrev-28371	652	2	i	i	PRON
inlawrev-28371	652	3	d.	d.	PROPN
inlawrev-28371	652	4	§	§	PROPN
inlawrev-28371	652	5	5	5	NUM
inlawrev-28371	652	6	(	(	PUNCT
inlawrev-28371	652	7	adding	add	VERB
inlawrev-28371	652	8	ind	ind	NOUN
inlawrev-28371	652	9	.	.	PUNCT
inlawrev-28371	653	1	code	code	PROPN
inlawrev-28371	653	2	§	§	PROPN
inlawrev-28371	653	3	6	6	NUM
inlawrev-28371	653	4	-	-	SYM
inlawrev-28371	653	5	3	3	NUM
inlawrev-28371	653	6	-	-	NUM
inlawrev-28371	653	7	2.1	2.1	NUM
inlawrev-28371	653	8	,	,	PUNCT
inlawrev-28371	653	9	retroactive	retroactive	ADJ
inlawrev-28371	653	10	to	to	ADP
inlawrev-28371	653	11	dec	dec	PROPN
inlawrev-28371	653	12	.	.	PROPN
inlawrev-28371	653	13	31	31	NUM
inlawrev-28371	653	14	,	,	PUNCT
inlawrev-28371	653	15	2021	2021	NUM
inlawrev-28371	653	16	)	)	PUNCT
inlawrev-28371	653	17	.	.	PUNCT
inlawrev-28371	654	1	287	287	NUM
inlawrev-28371	654	2	.	.	PUNCT
inlawrev-28371	655	1	see	see	VERB
inlawrev-28371	655	2	,	,	PUNCT
inlawrev-28371	655	3	e.g.	e.g.	ADV
inlawrev-28371	655	4	,	,	PUNCT
inlawrev-28371	655	5	eileen	eileen	PROPN
inlawrev-28371	655	6	reichenberg	reichenberg	PROPN
inlawrev-28371	655	7	sherr	sherr	NOUN
inlawrev-28371	655	8	,	,	PUNCT
inlawrev-28371	655	9	update	update	NOUN
inlawrev-28371	655	10	on	on	ADP
inlawrev-28371	655	11	states	state	NOUN
inlawrev-28371	655	12	moving	move	VERB
inlawrev-28371	655	13	ahead	ahead	ADV
inlawrev-28371	655	14	with	with	ADP
inlawrev-28371	655	15	ptets	ptet	NOUN
inlawrev-28371	655	16	,	,	PUNCT
inlawrev-28371	655	17	j.	j.	PROPN
inlawrev-28371	655	18	of	of	ADP
inlawrev-28371	655	19	acct	acct	NOUN
inlawrev-28371	655	20	.	.	PUNCT
inlawrev-28371	656	1	(	(	PUNCT
inlawrev-28371	656	2	may	may	PROPN
inlawrev-28371	656	3	26	26	NUM
inlawrev-28371	656	4	,	,	PUNCT
inlawrev-28371	656	5	2023	2023	NUM
inlawrev-28371	656	6	)	)	PUNCT
inlawrev-28371	656	7	,	,	PUNCT
inlawrev-28371	656	8	https://www.journalofaccountancy.com/news/2023/may/update-statesmoving-ahead-with-ptets.html	https://www.journalofaccountancy.com/news/2023/may/update-statesmoving-ahead-with-ptets.html	PROPN
inlawrev-28371	656	9	(	(	PUNCT
inlawrev-28371	656	10	last	last	ADJ
inlawrev-28371	656	11	updated	update	VERB
inlawrev-28371	656	12	may	may	AUX
inlawrev-28371	656	13	31	31	NUM
inlawrev-28371	656	14	,	,	PUNCT
inlawrev-28371	656	15	2023	2023	NUM
inlawrev-28371	656	16	)	)	PUNCT
inlawrev-28371	657	1	[	[	X
inlawrev-28371	657	2	https://perma.cc/t2fy-uegm	https://perma.cc/t2fy-uegm	X
inlawrev-28371	657	3	]	]	X
inlawrev-28371	657	4	.	.	PUNCT
inlawrev-28371	658	1	288	288	NUM
inlawrev-28371	658	2	.	.	PUNCT
inlawrev-28371	659	1	ind	ind	PROPN
inlawrev-28371	659	2	.	.	PUNCT
inlawrev-28371	660	1	code	code	PROPN
inlawrev-28371	660	2	§	§	PROPN
inlawrev-28371	660	3	6	6	NUM
inlawrev-28371	660	4	-	-	SYM
inlawrev-28371	660	5	3	3	NUM
inlawrev-28371	660	6	-	-	PUNCT
inlawrev-28371	660	7	2.1	2.1	NUM
inlawrev-28371	660	8	-	-	PUNCT
inlawrev-28371	660	9	3(b	3(b	NUM
inlawrev-28371	660	10	)	)	PUNCT
inlawrev-28371	660	11	(	(	PUNCT
inlawrev-28371	660	12	2022	2022	NUM
inlawrev-28371	660	13	)	)	PUNCT
inlawrev-28371	660	14	.	.	PUNCT
inlawrev-28371	661	1	289	289	NUM
inlawrev-28371	661	2	.	.	PUNCT
inlawrev-28371	662	1	see	see	VERB
inlawrev-28371	662	2	i	i	PRON
inlawrev-28371	662	3	d.	d.	PROPN
inlawrev-28371	662	4	§	§	PROPN
inlawrev-28371	662	5	6	6	NUM
inlawrev-28371	662	6	-	-	SYM
inlawrev-28371	662	7	3	3	NUM
inlawrev-28371	662	8	-	-	PUNCT
inlawrev-28371	662	9	2.1	2.1	NUM
inlawrev-28371	662	10	-	-	PUNCT
inlawrev-28371	662	11	2(1	2(1	NUM
inlawrev-28371	662	12	)	)	PUNCT
inlawrev-28371	662	13	(	(	PUNCT
inlawrev-28371	662	14	defining	define	VERB
inlawrev-28371	662	15	an	an	DET
inlawrev-28371	662	16	electing	electing	ADJ
inlawrev-28371	662	17	entity	entity	NOUN
inlawrev-28371	662	18	)	)	PUNCT
inlawrev-28371	662	19	.	.	PUNCT
inlawrev-28371	663	1	subchapter	subchapter	PROPN
inlawrev-28371	663	2	k	k	PROPN
inlawrev-28371	663	3	refers	refer	VERB
inlawrev-28371	663	4	to	to	ADP
inlawrev-28371	663	5	the	the	DET
inlawrev-28371	663	6	federal	federal	ADJ
inlawrev-28371	663	7	tax	tax	NOUN
inlawrev-28371	663	8	statutes	statute	NOUN
inlawrev-28371	663	9	that	that	PRON
inlawrev-28371	663	10	pertain	pertain	VERB
inlawrev-28371	663	11	to	to	ADP
inlawrev-28371	663	12	the	the	DET
inlawrev-28371	663	13	taxation	taxation	NOUN
inlawrev-28371	663	14	of	of	ADP
inlawrev-28371	663	15	partnerships	partnership	NOUN
inlawrev-28371	663	16	.	.	PUNCT
inlawrev-28371	664	1	subchapter	subchapter	NOUN
inlawrev-28371	664	2	s	s	PRON
inlawrev-28371	664	3	refers	refer	VERB
inlawrev-28371	664	4	to	to	ADP
inlawrev-28371	664	5	the	the	DET
inlawrev-28371	664	6	federal	federal	ADJ
inlawrev-28371	664	7	tax	tax	NOUN
inlawrev-28371	664	8	statutes	statute	NOUN
inlawrev-28371	664	9	that	that	PRON
inlawrev-28371	664	10	pertain	pertain	VERB
inlawrev-28371	664	11	to	to	ADP
inlawrev-28371	664	12	the	the	DET
inlawrev-28371	664	13	taxation	taxation	NOUN
inlawrev-28371	664	14	of	of	ADP
inlawrev-28371	664	15	s	s	NOUN
inlawrev-28371	664	16	-	-	NOUN
inlawrev-28371	664	17	corporations	corporation	NOUN
inlawrev-28371	664	18	.	.	PUNCT
inlawrev-28371	665	1	290	290	NUM
inlawrev-28371	665	2	.	.	PUNCT
inlawrev-28371	666	1	i	i	PRON
inlawrev-28371	666	2	d.	d.	PROPN
inlawrev-28371	666	3	§	§	PROPN
inlawrev-28371	666	4	6	6	NUM
inlawrev-28371	666	5	-	-	SYM
inlawrev-28371	666	6	3	3	NUM
inlawrev-28371	666	7	-	-	PUNCT
inlawrev-28371	666	8	2.1	2.1	NUM
inlawrev-28371	666	9	-	-	PUNCT
inlawrev-28371	666	10	2(2	2(2	NUM
inlawrev-28371	666	11	)	)	PUNCT
inlawrev-28371	666	12	(	(	PUNCT
inlawrev-28371	666	13	defining	define	VERB
inlawrev-28371	666	14	an	an	DET
inlawrev-28371	666	15	entity	entity	NOUN
inlawrev-28371	666	16	owner	owner	NOUN
inlawrev-28371	666	17	)	)	PUNCT
inlawrev-28371	666	18	;	;	PUNCT
inlawrev-28371	667	1	i	i	PROPN
inlawrev-28371	667	2	d.	d.	PROPN
inlawrev-28371	667	3	§	§	PROPN
inlawrev-28371	667	4	-3(b	-3(b	PROPN
inlawrev-28371	667	5	)	)	PUNCT
inlawrev-28371	667	6	.	.	PUNCT
inlawrev-28371	668	1	291	291	NUM
inlawrev-28371	668	2	.	.	PUNCT
inlawrev-28371	669	1	i	i	PRON
inlawrev-28371	669	2	d.	d.	PROPN
inlawrev-28371	669	3	§	§	PROPN
inlawrev-28371	669	4	6	6	NUM
inlawrev-28371	669	5	-	-	SYM
inlawrev-28371	669	6	3	3	NUM
inlawrev-28371	669	7	-	-	PUNCT
inlawrev-28371	669	8	2.1	2.1	NUM
inlawrev-28371	669	9	-	-	PUNCT
inlawrev-28371	669	10	2(4	2(4	NUM
inlawrev-28371	669	11	)	)	PUNCT
inlawrev-28371	669	12	(	(	PUNCT
inlawrev-28371	669	13	defining	define	VERB
inlawrev-28371	669	14	an	an	DET
inlawrev-28371	669	15	owner	owner	NOUN
inlawrev-28371	669	16	)	)	PUNCT
inlawrev-28371	669	17	.	.	PUNCT
inlawrev-28371	670	1	292	292	NUM
inlawrev-28371	670	2	.	.	PUNCT
inlawrev-28371	671	1	i	i	PRON
inlawrev-28371	671	2	d.	d.	PROPN
inlawrev-28371	671	3	§	§	PROPN
inlawrev-28371	671	4	6	6	NUM
inlawrev-28371	671	5	-	-	SYM
inlawrev-28371	671	6	3	3	NUM
inlawrev-28371	671	7	-	-	PUNCT
inlawrev-28371	671	8	2.1	2.1	NUM
inlawrev-28371	671	9	-	-	PUNCT
inlawrev-28371	671	10	3(a	3(a	NUM
inlawrev-28371	671	11	)	)	PUNCT
inlawrev-28371	671	12	(	(	PUNCT
inlawrev-28371	671	13	defining	define	VERB
inlawrev-28371	671	14	an	an	DET
inlawrev-28371	671	15	authorized	authorized	ADJ
inlawrev-28371	671	16	person	person	NOUN
inlawrev-28371	671	17	)	)	PUNCT
inlawrev-28371	671	18	.	.	PUNCT
inlawrev-28371	672	1	293	293	NUM
inlawrev-28371	672	2	.	.	PUNCT
inlawrev-28371	673	1	i	i	PRON
inlawrev-28371	673	2	d.	d.	PROPN
inlawrev-28371	673	3	§	§	PROPN
inlawrev-28371	673	4	6	6	NUM
inlawrev-28371	673	5	-	-	SYM
inlawrev-28371	673	6	3	3	NUM
inlawrev-28371	673	7	-	-	PUNCT
inlawrev-28371	673	8	2.1	2.1	NUM
inlawrev-28371	673	9	-	-	PUNCT
inlawrev-28371	673	10	3(b)-(d	3(b)-(d	NUM
inlawrev-28371	673	11	)	)	PUNCT
inlawrev-28371	673	12	.	.	PUNCT
inlawrev-28371	674	1	294	294	NUM
inlawrev-28371	674	2	.	.	PUNCT
inlawrev-28371	675	1	i	i	PRON
inlawrev-28371	675	2	d.	d.	PROPN
inlawrev-28371	675	3	§	§	PROPN
inlawrev-28371	675	4	6	6	NUM
inlawrev-28371	675	5	-	-	SYM
inlawrev-28371	675	6	3	3	NUM
inlawrev-28371	675	7	-	-	PUNCT
inlawrev-28371	675	8	2.1	2.1	NUM
inlawrev-28371	675	9	-	-	PUNCT
inlawrev-28371	675	10	4(a	4(a	NUM
inlawrev-28371	675	11	)	)	PUNCT
inlawrev-28371	675	12	.	.	PUNCT
inlawrev-28371	676	1	295	295	NUM
inlawrev-28371	676	2	.	.	PUNCT
inlawrev-28371	677	1	i	i	PRON
inlawrev-28371	677	2	d.	d.	PROPN
inlawrev-28371	677	3	296	296	NUM
inlawrev-28371	677	4	.	.	PUNCT
inlawrev-28371	678	1	i	i	PRON
inlawrev-28371	678	2	d.	d.	PROPN
inlawrev-28371	678	3	§	§	PROPN
inlawrev-28371	678	4	6	6	NUM
inlawrev-28371	678	5	-	-	SYM
inlawrev-28371	678	6	3	3	NUM
inlawrev-28371	678	7	-	-	PUNCT
inlawrev-28371	678	8	2.1	2.1	NUM
inlawrev-28371	678	9	-	-	PUNCT
inlawrev-28371	678	10	4(a)(1	4(a)(1	NUM
inlawrev-28371	678	11	)	)	PUNCT
inlawrev-28371	678	12	.	.	PUNCT
inlawrev-28371	679	1	297	297	NUM
inlawrev-28371	679	2	.	.	PUNCT
inlawrev-28371	680	1	i	i	PRON
inlawrev-28371	680	2	d.	d.	PROPN
inlawrev-28371	680	3	§	§	PROPN
inlawrev-28371	680	4	6	6	NUM
inlawrev-28371	680	5	-	-	SYM
inlawrev-28371	680	6	3	3	NUM
inlawrev-28371	680	7	-	-	PUNCT
inlawrev-28371	680	8	2.1	2.1	NUM
inlawrev-28371	680	9	-	-	PUNCT
inlawrev-28371	680	10	2(3	2(3	NUM
inlawrev-28371	680	11	)	)	PUNCT
inlawrev-28371	680	12	.	.	PUNCT
inlawrev-28371	681	1	298	298	X
inlawrev-28371	681	2	.	.	PUNCT
inlawrev-28371	682	1	i	i	PRON
inlawrev-28371	682	2	d.	d.	PROPN
inlawrev-28371	682	3	§	§	PROPN
inlawrev-28371	682	4	6	6	NUM
inlawrev-28371	682	5	-	-	SYM
inlawrev-28371	682	6	3	3	NUM
inlawrev-28371	682	7	-	-	PUNCT
inlawrev-28371	682	8	2.1	2.1	NUM
inlawrev-28371	682	9	-	-	PUNCT
inlawrev-28371	682	10	4(b	4(b	NUM
inlawrev-28371	682	11	)	)	PUNCT
inlawrev-28371	682	12	.	.	PUNCT
inlawrev-28371	683	1	299	299	NUM
inlawrev-28371	683	2	.	.	PUNCT
inlawrev-28371	684	1	i	i	PRON
inlawrev-28371	684	2	d.	d.	PROPN
inlawrev-28371	684	3	§	§	PROPN
inlawrev-28371	684	4	6	6	NUM
inlawrev-28371	684	5	-	-	SYM
inlawrev-28371	684	6	3	3	NUM
inlawrev-28371	684	7	-	-	PUNCT
inlawrev-28371	684	8	2.1	2.1	NUM
inlawrev-28371	684	9	-	-	PUNCT
inlawrev-28371	684	10	3(b	3(b	NUM
inlawrev-28371	684	11	)	)	PUNCT
inlawrev-28371	684	12	.	.	PUNCT
inlawrev-28371	685	1	https://perma.cc/t2fy-uegm	https://perma.cc/t2fy-uegm	NOUN
inlawrev-28371	685	2	https://www.journalofaccountancy.com/news/2023/may/update-states	https://www.journalofaccountancy.com/news/2023/may/update-state	VERB
inlawrev-28371	685	3	indiana	indiana	PROPN
inlawrev-28371	685	4	law	law	PROPN
inlawrev-28371	685	5	review	review	NOUN
inlawrev-28371	686	1	[	[	X
inlawrev-28371	686	2	vol	vol	NOUN
inlawrev-28371	686	3	.	.	PUNCT
inlawrev-28371	686	4	57:979	57:979	NUM
inlawrev-28371	686	5	1006	1006	NUM
inlawrev-28371	686	6	also	also	ADV
inlawrev-28371	686	7	taking	take	VERB
inlawrev-28371	686	8	into	into	ADP
inlawrev-28371	686	9	account	account	NOUN
inlawrev-28371	686	10	previous	previous	ADJ
inlawrev-28371	686	11	estimated	estimate	VERB
inlawrev-28371	686	12	tax	tax	NOUN
inlawrev-28371	686	13	payments	payment	NOUN
inlawrev-28371	686	14	and	and	CCONJ
inlawrev-28371	686	15	other	other	ADJ
inlawrev-28371	686	16	tax	tax	NOUN
inlawrev-28371	686	17	payments	payment	NOUN
inlawrev-28371	686	18	made	make	VERB
inlawrev-28371	686	19	by	by	ADP
inlawrev-28371	686	20	the	the	DET
inlawrev-28371	686	21	electing	elect	VERB
inlawrev-28371	686	22	entity.300	entity.300	PROPN
inlawrev-28371	686	23	the	the	DET
inlawrev-28371	686	24	department	department	NOUN
inlawrev-28371	686	25	provides	provide	VERB
inlawrev-28371	686	26	guidance	guidance	NOUN
inlawrev-28371	686	27	on	on	ADP
inlawrev-28371	686	28	the	the	DET
inlawrev-28371	686	29	form	form	NOUN
inlawrev-28371	686	30	used	use	VERB
inlawrev-28371	686	31	for	for	ADP
inlawrev-28371	686	32	this	this	DET
inlawrev-28371	686	33	purpose.301	purpose.301	NOUN
inlawrev-28371	686	34	if	if	SCONJ
inlawrev-28371	686	35	a	a	DET
inlawrev-28371	686	36	pass	pass	VERB
inlawrev-28371	686	37	-	-	PUNCT
inlawrev-28371	686	38	through	through	ADP
inlawrev-28371	686	39	entity	entity	NOUN
inlawrev-28371	686	40	does	do	AUX
inlawrev-28371	686	41	not	not	PART
inlawrev-28371	686	42	elect	elect	VERB
inlawrev-28371	686	43	under	under	ADP
inlawrev-28371	686	44	this	this	DET
inlawrev-28371	686	45	chapter	chapter	NOUN
inlawrev-28371	686	46	but	but	CCONJ
inlawrev-28371	686	47	has	have	AUX
inlawrev-28371	686	48	made	make	VERB
inlawrev-28371	686	49	estimated	estimate	VERB
inlawrev-28371	686	50	or	or	CCONJ
inlawrev-28371	686	51	other	other	ADJ
inlawrev-28371	686	52	tax	tax	NOUN
inlawrev-28371	686	53	payments	payment	NOUN
inlawrev-28371	686	54	,	,	PUNCT
inlawrev-28371	686	55	it	it	PRON
inlawrev-28371	686	56	may	may	AUX
inlawrev-28371	686	57	attribute	attribute	VERB
inlawrev-28371	686	58	the	the	DET
inlawrev-28371	686	59	pass	pass	VERB
inlawrev-28371	686	60	-	-	PUNCT
inlawrev-28371	686	61	through	through	ADP
inlawrev-28371	686	62	entity	entity	NOUN
inlawrev-28371	686	63	tax	tax	NOUN
inlawrev-28371	686	64	remitted	remit	VERB
inlawrev-28371	686	65	on	on	ADP
inlawrev-28371	686	66	its	its	PRON
inlawrev-28371	686	67	behalf	behalf	NOUN
inlawrev-28371	686	68	to	to	ADP
inlawrev-28371	686	69	its	its	PRON
inlawrev-28371	686	70	direct	direct	ADJ
inlawrev-28371	686	71	owners	owner	NOUN
inlawrev-28371	686	72	provided	provide	VERB
inlawrev-28371	686	73	the	the	DET
inlawrev-28371	686	74	tax	tax	NOUN
inlawrev-28371	686	75	is	be	AUX
inlawrev-28371	686	76	designated	designate	VERB
inlawrev-28371	686	77	on	on	ADP
inlawrev-28371	686	78	a	a	DET
inlawrev-28371	686	79	schedule	schedule	NOUN
inlawrev-28371	686	80	and	and	CCONJ
inlawrev-28371	686	81	reported	report	VERB
inlawrev-28371	686	82	to	to	ADP
inlawrev-28371	686	83	the	the	DET
inlawrev-28371	686	84	direct	direct	ADJ
inlawrev-28371	686	85	owners.302	owners.302	NOUN
inlawrev-28371	686	86	the	the	DET
inlawrev-28371	686	87	pass	pass	VERB
inlawrev-28371	686	88	-	-	PUNCT
inlawrev-28371	686	89	through	through	ADP
inlawrev-28371	686	90	entity	entity	NOUN
inlawrev-28371	686	91	can	can	AUX
inlawrev-28371	686	92	credit	credit	VERB
inlawrev-28371	686	93	these	these	DET
inlawrev-28371	686	94	amounts	amount	NOUN
inlawrev-28371	686	95	to	to	ADP
inlawrev-28371	686	96	the	the	DET
inlawrev-28371	686	97	direct	direct	ADJ
inlawrev-28371	686	98	owners	owner	NOUN
inlawrev-28371	686	99	,	,	PUNCT
inlawrev-28371	686	100	ensuring	ensure	VERB
inlawrev-28371	686	101	the	the	DET
inlawrev-28371	686	102	amounts	amount	NOUN
inlawrev-28371	686	103	do	do	AUX
inlawrev-28371	686	104	not	not	PART
inlawrev-28371	686	105	surpass	surpass	VERB
inlawrev-28371	686	106	the	the	DET
inlawrev-28371	686	107	tax	tax	NOUN
inlawrev-28371	686	108	that	that	PRON
inlawrev-28371	686	109	would	would	AUX
inlawrev-28371	686	110	be	be	AUX
inlawrev-28371	686	111	due	due	ADJ
inlawrev-28371	686	112	under	under	ADP
inlawrev-28371	686	113	this	this	DET
inlawrev-28371	686	114	chapter	chapter	NOUN
inlawrev-28371	686	115	on	on	ADP
inlawrev-28371	686	116	their	their	PRON
inlawrev-28371	686	117	share	share	NOUN
inlawrev-28371	686	118	of	of	ADP
inlawrev-28371	686	119	the	the	DET
inlawrev-28371	686	120	adjusted	adjust	VERB
inlawrev-28371	686	121	gross	gross	ADJ
inlawrev-28371	686	122	income	income	NOUN
inlawrev-28371	686	123	or	or	CCONJ
inlawrev-28371	686	124	the	the	DET
inlawrev-28371	686	125	pass	pass	VERB
inlawrev-28371	686	126	-	-	PUNCT
inlawrev-28371	686	127	through	through	ADP
inlawrev-28371	686	128	entity	entity	NOUN
inlawrev-28371	686	129	tax	tax	NOUN
inlawrev-28371	686	130	passed	pass	VERB
inlawrev-28371	686	131	through	through	ADP
inlawrev-28371	686	132	to	to	ADP
inlawrev-28371	686	133	the	the	DET
inlawrev-28371	686	134	entity.303	entity.303	NOUN
inlawrev-28371	686	135	any	any	DET
inlawrev-28371	686	136	payment	payment	NOUN
inlawrev-28371	686	137	beyond	beyond	ADP
inlawrev-28371	686	138	the	the	DET
inlawrev-28371	686	139	greater	great	ADJ
inlawrev-28371	686	140	of	of	ADP
inlawrev-28371	686	141	these	these	DET
inlawrev-28371	686	142	amounts	amount	NOUN
inlawrev-28371	686	143	are	be	AUX
inlawrev-28371	686	144	refunded	refund	VERB
inlawrev-28371	686	145	on	on	ADP
inlawrev-28371	686	146	request	request	NOUN
inlawrev-28371	686	147	.	.	PUNCT
inlawrev-28371	687	1	304	304	NUM
inlawrev-28371	687	2	other	other	ADJ
inlawrev-28371	687	3	payments	payment	NOUN
inlawrev-28371	687	4	not	not	PART
inlawrev-28371	687	5	designated	designate	VERB
inlawrev-28371	687	6	as	as	SCONJ
inlawrev-28371	687	7	estimated	estimate	VERB
inlawrev-28371	687	8	or	or	CCONJ
inlawrev-28371	687	9	other	other	ADJ
inlawrev-28371	687	10	tax	tax	NOUN
inlawrev-28371	687	11	payments	payment	NOUN
inlawrev-28371	687	12	will	will	AUX
inlawrev-28371	687	13	be	be	AUX
inlawrev-28371	687	14	treated	treat	VERB
inlawrev-28371	687	15	as	as	ADP
inlawrev-28371	687	16	withholding	withhold	VERB
inlawrev-28371	687	17	tax	tax	NOUN
inlawrev-28371	687	18	under	under	ADP
inlawrev-28371	687	19	the	the	DET
inlawrev-28371	687	20	relevant	relevant	ADJ
inlawrev-28371	687	21	sections	section	NOUN
inlawrev-28371	687	22	of	of	ADP
inlawrev-28371	687	23	the	the	DET
inlawrev-28371	687	24	indiana	indiana	PROPN
inlawrev-28371	687	25	code.305	code.305	NOUN
inlawrev-28371	687	26	each	each	DET
inlawrev-28371	687	27	electing	elect	VERB
inlawrev-28371	687	28	entity	entity	NOUN
inlawrev-28371	687	29	must	must	AUX
inlawrev-28371	687	30	compute	compute	VERB
inlawrev-28371	687	31	the	the	DET
inlawrev-28371	687	32	individual	individual	ADJ
inlawrev-28371	687	33	share	share	NOUN
inlawrev-28371	687	34	of	of	ADP
inlawrev-28371	687	35	the	the	DET
inlawrev-28371	687	36	tax	tax	NOUN
inlawrev-28371	687	37	for	for	ADP
inlawrev-28371	687	38	its	its	PRON
inlawrev-28371	687	39	direct	direct	ADJ
inlawrev-28371	687	40	owners	owner	NOUN
inlawrev-28371	687	41	and	and	CCONJ
inlawrev-28371	687	42	report	report	VERB
inlawrev-28371	687	43	this	this	PRON
inlawrev-28371	687	44	to	to	ADP
inlawrev-28371	687	45	the	the	DET
inlawrev-28371	687	46	department	department	NOUN
inlawrev-28371	687	47	using	use	VERB
inlawrev-28371	687	48	the	the	DET
inlawrev-28371	687	49	prescribed	prescribed	ADJ
inlawrev-28371	687	50	form.306	form.306	NOUN
inlawrev-28371	687	51	additionally	additionally	ADV
inlawrev-28371	687	52	,	,	PUNCT
inlawrev-28371	687	53	each	each	DET
inlawrev-28371	687	54	entity	entity	NOUN
inlawrev-28371	687	55	owner	owner	NOUN
inlawrev-28371	687	56	is	be	AUX
inlawrev-28371	687	57	entitled	entitle	VERB
inlawrev-28371	687	58	to	to	ADP
inlawrev-28371	687	59	a	a	DET
inlawrev-28371	687	60	refundable	refundable	ADJ
inlawrev-28371	687	61	credit	credit	NOUN
inlawrev-28371	687	62	equal	equal	ADJ
inlawrev-28371	687	63	to	to	ADP
inlawrev-28371	687	64	the	the	DET
inlawrev-28371	687	65	tax	tax	NOUN
inlawrev-28371	687	66	amount	amount	NOUN
inlawrev-28371	687	67	credited	credit	VERB
inlawrev-28371	687	68	to	to	ADP
inlawrev-28371	687	69	it	it	PRON
inlawrev-28371	687	70	under	under	ADP
inlawrev-28371	687	71	this	this	DET
inlawrev-28371	687	72	chapter.307	chapter.307	NUM
inlawrev-28371	687	73	other	other	ADJ
inlawrev-28371	687	74	credits	credit	NOUN
inlawrev-28371	687	75	that	that	PRON
inlawrev-28371	687	76	arise	arise	VERB
inlawrev-28371	687	77	from	from	ADP
inlawrev-28371	687	78	the	the	DET
inlawrev-28371	687	79	electing	electing	ADJ
inlawrev-28371	687	80	entity	entity	NOUN
inlawrev-28371	687	81	’s	’s	PART
inlawrev-28371	687	82	operations	operation	NOUN
inlawrev-28371	687	83	or	or	CCONJ
inlawrev-28371	687	84	are	be	AUX
inlawrev-28371	687	85	passed	pass	VERB
inlawrev-28371	687	86	through	through	ADP
inlawrev-28371	687	87	to	to	ADP
inlawrev-28371	687	88	or	or	CCONJ
inlawrev-28371	687	89	assigned	assign	VERB
inlawrev-28371	687	90	to	to	ADP
inlawrev-28371	687	91	the	the	DET
inlawrev-28371	687	92	entity	entity	NOUN
inlawrev-28371	687	93	will	will	AUX
inlawrev-28371	687	94	not	not	PART
inlawrev-28371	687	95	apply	apply	VERB
inlawrev-28371	687	96	to	to	ADP
inlawrev-28371	687	97	the	the	DET
inlawrev-28371	687	98	tax	tax	NOUN
inlawrev-28371	687	99	imposed	impose	VERB
inlawrev-28371	687	100	by	by	ADP
inlawrev-28371	687	101	the	the	DET
inlawrev-28371	687	102	new	new	ADJ
inlawrev-28371	687	103	chapter.308	chapter.308	PROPN
inlawrev-28371	687	104	the	the	DET
inlawrev-28371	687	105	pass	pass	VERB
inlawrev-28371	687	106	-	-	PUNCT
inlawrev-28371	687	107	through	through	ADP
inlawrev-28371	687	108	entity	entity	NOUN
inlawrev-28371	687	109	tax	tax	NOUN
inlawrev-28371	687	110	credit	credit	NOUN
inlawrev-28371	687	111	should	should	AUX
inlawrev-28371	687	112	be	be	AUX
inlawrev-28371	687	113	applied	apply	VERB
inlawrev-28371	687	114	before	before	ADP
inlawrev-28371	687	115	using	use	VERB
inlawrev-28371	687	116	any	any	DET
inlawrev-28371	687	117	other	other	ADJ
inlawrev-28371	687	118	credits.309	credits.309	NOUN
inlawrev-28371	687	119	the	the	DET
inlawrev-28371	687	120	statutory	statutory	ADJ
inlawrev-28371	687	121	provision	provision	NOUN
inlawrev-28371	687	122	regarding	regard	VERB
inlawrev-28371	687	123	credits	credit	NOUN
inlawrev-28371	687	124	also	also	ADV
inlawrev-28371	687	125	applies	apply	VERB
inlawrev-28371	687	126	to	to	PART
inlawrev-28371	687	127	pass	pass	VERB
inlawrev-28371	687	128	-	-	PUNCT
inlawrev-28371	687	129	through	through	ADP
inlawrev-28371	687	130	entities	entity	NOUN
inlawrev-28371	687	131	passing	pass	VERB
inlawrev-28371	687	132	the	the	DET
inlawrev-28371	687	133	tax	tax	NOUN
inlawrev-28371	687	134	through	through	ADP
inlawrev-28371	687	135	to	to	ADP
inlawrev-28371	687	136	their	their	PRON
inlawrev-28371	687	137	owners	owner	NOUN
inlawrev-28371	687	138	.	.	PUNCT
inlawrev-28371	688	1	310	310	NUM
inlawrev-28371	688	2	however	however	ADV
inlawrev-28371	688	3	,	,	PUNCT
inlawrev-28371	688	4	it	it	PRON
inlawrev-28371	688	5	does	do	AUX
inlawrev-28371	688	6	not	not	PART
inlawrev-28371	688	7	restrict	restrict	VERB
inlawrev-28371	688	8	the	the	DET
inlawrev-28371	688	9	electing	electing	NOUN
inlawrev-28371	688	10	or	or	CCONJ
inlawrev-28371	688	11	passthrough	passthrough	NOUN
inlawrev-28371	688	12	entity	entity	NOUN
inlawrev-28371	688	13	from	from	ADP
inlawrev-28371	688	14	claiming	claim	VERB
inlawrev-28371	688	15	credits	credit	NOUN
inlawrev-28371	688	16	for	for	ADP
inlawrev-28371	688	17	taxes	taxis	NOUN
inlawrev-28371	688	18	withheld	withhold	VERB
inlawrev-28371	688	19	or	or	CCONJ
inlawrev-28371	688	20	paid	pay	VERB
inlawrev-28371	688	21	on	on	ADP
inlawrev-28371	688	22	its	its	PRON
inlawrev-28371	688	23	behalf.311	behalf.311	NOUN
inlawrev-28371	688	24	the	the	DET
inlawrev-28371	688	25	qualifying	qualifying	NOUN
inlawrev-28371	688	26	entity	entity	NOUN
inlawrev-28371	688	27	is	be	AUX
inlawrev-28371	688	28	also	also	ADV
inlawrev-28371	688	29	subject	subject	ADJ
inlawrev-28371	688	30	to	to	ADP
inlawrev-28371	688	31	estimated	estimate	VERB
inlawrev-28371	688	32	tax	tax	NOUN
inlawrev-28371	688	33	payment	payment	NOUN
inlawrev-28371	688	34	requirements	requirement	NOUN
inlawrev-28371	688	35	and	and	CCONJ
inlawrev-28371	688	36	penalties	penalty	NOUN
inlawrev-28371	688	37	for	for	ADP
inlawrev-28371	688	38	underpayment	underpayment	NOUN
inlawrev-28371	688	39	of	of	ADP
inlawrev-28371	688	40	estimated	estimate	VERB
inlawrev-28371	688	41	tax	tax	NOUN
inlawrev-28371	688	42	.	.	PUNCT
inlawrev-28371	689	1	312	312	NUM
inlawrev-28371	689	2	finally	finally	ADV
inlawrev-28371	689	3	,	,	PUNCT
inlawrev-28371	689	4	if	if	SCONJ
inlawrev-28371	689	5	an	an	DET
inlawrev-28371	689	6	electing	electing	ADJ
inlawrev-28371	689	7	entity	entity	NOUN
inlawrev-28371	689	8	underreports	underreport	NOUN
inlawrev-28371	689	9	tax	tax	NOUN
inlawrev-28371	689	10	or	or	CCONJ
inlawrev-28371	689	11	files	file	VERB
inlawrev-28371	689	12	an	an	DET
inlawrev-28371	689	13	amended	amend	VERB
inlawrev-28371	689	14	return	return	NOUN
inlawrev-28371	689	15	supporting	support	VERB
inlawrev-28371	689	16	an	an	DET
inlawrev-28371	689	17	underpayment	underpayment	NOUN
inlawrev-28371	689	18	,	,	PUNCT
inlawrev-28371	689	19	or	or	CCONJ
inlawrev-28371	689	20	if	if	SCONJ
inlawrev-28371	689	21	the	the	DET
inlawrev-28371	689	22	irs	irs	PROPN
inlawrev-28371	689	23	adjusts	adjust	VERB
inlawrev-28371	689	24	the	the	DET
inlawrev-28371	689	25	entity	entity	NOUN
inlawrev-28371	689	26	’s	’s	PART
inlawrev-28371	689	27	adjusted	adjust	VERB
inlawrev-28371	689	28	gross	gross	ADJ
inlawrev-28371	689	29	income	income	NOUN
inlawrev-28371	689	30	,	,	PUNCT
inlawrev-28371	689	31	the	the	DET
inlawrev-28371	689	32	entity	entity	NOUN
inlawrev-28371	689	33	may	may	AUX
inlawrev-28371	689	34	be	be	AUX
inlawrev-28371	689	35	subject	subject	ADJ
inlawrev-28371	689	36	to	to	ADP
inlawrev-28371	689	37	an	an	DET
inlawrev-28371	689	38	assessment	assessment	NOUN
inlawrev-28371	689	39	,	,	PUNCT
inlawrev-28371	689	40	interest	interest	NOUN
inlawrev-28371	689	41	,	,	PUNCT
inlawrev-28371	689	42	or	or	CCONJ
inlawrev-28371	689	43	a	a	DET
inlawrev-28371	689	44	penalty.313	penalty.313	NOUN
inlawrev-28371	689	45	penalties	penalty	NOUN
inlawrev-28371	689	46	are	be	AUX
inlawrev-28371	689	47	waived	waive	VERB
inlawrev-28371	689	48	through	through	ADP
inlawrev-28371	689	49	august	august	PROPN
inlawrev-28371	689	50	30	30	NUM
inlawrev-28371	689	51	,	,	PUNCT
inlawrev-28371	689	52	2024	2024	NUM
inlawrev-28371	689	53	,	,	PUNCT
inlawrev-28371	689	54	for	for	ADP
inlawrev-28371	689	55	late	late	ADJ
inlawrev-28371	689	56	payments	payment	NOUN
inlawrev-28371	689	57	for	for	ADP
inlawrev-28371	689	58	tax	tax	NOUN
inlawrev-28371	689	59	years	year	NOUN
inlawrev-28371	689	60	ending	end	VERB
inlawrev-28371	689	61	before	before	ADP
inlawrev-28371	689	62	january	january	PROPN
inlawrev-28371	689	63	1	1	NUM
inlawrev-28371	689	64	,	,	PUNCT
inlawrev-28371	689	65	2023.314	2023.314	NUM
inlawrev-28371	689	66	since	since	SCONJ
inlawrev-28371	689	67	the	the	DET
inlawrev-28371	689	68	department	department	NOUN
inlawrev-28371	689	69	continues	continue	VERB
inlawrev-28371	689	70	to	to	PART
inlawrev-28371	689	71	develop	develop	VERB
inlawrev-28371	689	72	its	its	PRON
inlawrev-28371	689	73	guidance	guidance	NOUN
inlawrev-28371	689	74	concerning	concern	VERB
inlawrev-28371	689	75	indiana	indiana	PROPN
inlawrev-28371	689	76	’s	’s	PROPN
inlawrev-28371	689	77	pte	pte	PROPN
inlawrev-28371	689	78	,	,	PUNCT
inlawrev-28371	689	79	and	and	CCONJ
inlawrev-28371	689	80	the	the	DET
inlawrev-28371	689	81	federal	federal	ADJ
inlawrev-28371	689	82	income	income	NOUN
inlawrev-28371	689	83	tax	tax	NOUN
inlawrev-28371	689	84	consequences	consequence	NOUN
inlawrev-28371	689	85	associated	associate	VERB
inlawrev-28371	689	86	with	with	ADP
inlawrev-28371	689	87	ptes	pte	NOUN
inlawrev-28371	689	88	continue	continue	VERB
inlawrev-28371	689	89	to	to	PART
inlawrev-28371	689	90	—	—	PUNCT
inlawrev-28371	689	91	—	—	PUNCT
inlawrev-28371	689	92	—	—	PUNCT
inlawrev-28371	689	93	—	—	PUNCT
inlawrev-28371	689	94	—	—	PUNCT
inlawrev-28371	689	95	—	—	PUNCT
inlawrev-28371	689	96	—	—	PUNCT
inlawrev-28371	689	97	—	—	PUNCT
inlawrev-28371	689	98	—	—	PUNCT
inlawrev-28371	689	99	—	—	PUNCT
inlawrev-28371	689	100	—	—	PUNCT
inlawrev-28371	689	101	—	—	PUNCT
inlawrev-28371	689	102	—	—	PUNCT
inlawrev-28371	689	103	—	—	PUNCT
inlawrev-28371	689	104	—	—	PUNCT
inlawrev-28371	689	105	—	—	PUNCT
inlawrev-28371	689	106	—	—	PUNCT
inlawrev-28371	689	107	—	—	PUNCT
inlawrev-28371	689	108	—	—	PUNCT
inlawrev-28371	689	109	—	—	PUNCT
inlawrev-28371	689	110	—	—	PUNCT
inlawrev-28371	689	111	—	—	PUNCT
inlawrev-28371	689	112	—	—	PUNCT
inlawrev-28371	689	113	—	—	PUNCT
inlawrev-28371	689	114	—	—	PUNCT
inlawrev-28371	689	115	—	—	PUNCT
inlawrev-28371	689	116	—	—	PUNCT
inlawrev-28371	690	1	—	—	PUNCT
inlawrev-28371	690	2	—	—	PUNCT
inlawrev-28371	690	3	300	300	X
inlawrev-28371	690	4	.	.	PUNCT
inlawrev-28371	691	1	i	i	PRON
inlawrev-28371	691	2	d.	d.	PROPN
inlawrev-28371	691	3	§	§	PROPN
inlawrev-28371	691	4	6	6	NUM
inlawrev-28371	691	5	-	-	SYM
inlawrev-28371	691	6	3	3	NUM
inlawrev-28371	691	7	-	-	PUNCT
inlawrev-28371	691	8	2.1	2.1	NUM
inlawrev-28371	691	9	-	-	PUNCT
inlawrev-28371	691	10	4(c	4(c	NUM
inlawrev-28371	691	11	)	)	PUNCT
inlawrev-28371	691	12	.	.	PUNCT
inlawrev-28371	692	1	301	301	NUM
inlawrev-28371	692	2	.	.	PUNCT
inlawrev-28371	693	1	i	i	PRON
inlawrev-28371	693	2	d.	d.	PROPN
inlawrev-28371	693	3	302	302	NUM
inlawrev-28371	693	4	.	.	PUNCT
inlawrev-28371	694	1	i	i	PRON
inlawrev-28371	694	2	d.	d.	PROPN
inlawrev-28371	694	3	§	§	PROPN
inlawrev-28371	694	4	6	6	NUM
inlawrev-28371	694	5	-	-	SYM
inlawrev-28371	694	6	3	3	NUM
inlawrev-28371	694	7	-	-	PUNCT
inlawrev-28371	694	8	2.1	2.1	NUM
inlawrev-28371	694	9	-	-	PUNCT
inlawrev-28371	694	10	4(d	4(d	NUM
inlawrev-28371	694	11	)	)	PUNCT
inlawrev-28371	694	12	.	.	PUNCT
inlawrev-28371	695	1	303	303	X
inlawrev-28371	695	2	.	.	PUNCT
inlawrev-28371	696	1	i	i	PRON
inlawrev-28371	696	2	d.	d.	PROPN
inlawrev-28371	696	3	§	§	PROPN
inlawrev-28371	696	4	6	6	NUM
inlawrev-28371	696	5	-	-	SYM
inlawrev-28371	696	6	3	3	NUM
inlawrev-28371	696	7	-	-	PUNCT
inlawrev-28371	696	8	2.1	2.1	NUM
inlawrev-28371	696	9	-	-	PUNCT
inlawrev-28371	696	10	4(d)(1)(b	4(d)(1)(b	NUM
inlawrev-28371	696	11	)	)	PUNCT
inlawrev-28371	696	12	.	.	PUNCT
inlawrev-28371	697	1	304	304	NUM
inlawrev-28371	697	2	.	.	PUNCT
inlawrev-28371	698	1	i	i	PRON
inlawrev-28371	698	2	d.	d.	PROPN
inlawrev-28371	698	3	§	§	PROPN
inlawrev-28371	698	4	6	6	NUM
inlawrev-28371	698	5	-	-	SYM
inlawrev-28371	698	6	3	3	NUM
inlawrev-28371	698	7	-	-	PUNCT
inlawrev-28371	698	8	2.1	2.1	NUM
inlawrev-28371	698	9	-	-	PUNCT
inlawrev-28371	698	10	4(d)(3	4(d)(3	NUM
inlawrev-28371	698	11	)	)	PUNCT
inlawrev-28371	698	12	.	.	PUNCT
inlawrev-28371	699	1	305	305	NUM
inlawrev-28371	699	2	.	.	PUNCT
inlawrev-28371	700	1	i	i	PRON
inlawrev-28371	700	2	d.	d.	PROPN
inlawrev-28371	700	3	§	§	PROPN
inlawrev-28371	700	4	6	6	NUM
inlawrev-28371	700	5	-	-	SYM
inlawrev-28371	700	6	3	3	NUM
inlawrev-28371	700	7	-	-	PUNCT
inlawrev-28371	700	8	2.1	2.1	NUM
inlawrev-28371	700	9	-	-	PUNCT
inlawrev-28371	700	10	4(d)(2	4(d)(2	NUM
inlawrev-28371	700	11	)	)	PUNCT
inlawrev-28371	700	12	.	.	PUNCT
inlawrev-28371	701	1	306	306	NUM
inlawrev-28371	701	2	.	.	PUNCT
inlawrev-28371	702	1	i	i	PRON
inlawrev-28371	702	2	d.	d.	PROPN
inlawrev-28371	702	3	§	§	PROPN
inlawrev-28371	702	4	6	6	NUM
inlawrev-28371	702	5	-	-	SYM
inlawrev-28371	702	6	3	3	NUM
inlawrev-28371	702	7	-	-	PUNCT
inlawrev-28371	702	8	2.1	2.1	NUM
inlawrev-28371	702	9	-	-	PUNCT
inlawrev-28371	702	10	5(a	5(a	NUM
inlawrev-28371	702	11	)	)	PUNCT
inlawrev-28371	702	12	.	.	PUNCT
inlawrev-28371	703	1	307	307	NUM
inlawrev-28371	703	2	.	.	PUNCT
inlawrev-28371	704	1	i	i	PRON
inlawrev-28371	704	2	d.	d.	PROPN
inlawrev-28371	704	3	§	§	PROPN
inlawrev-28371	704	4	6	6	NUM
inlawrev-28371	704	5	-	-	SYM
inlawrev-28371	704	6	3	3	NUM
inlawrev-28371	704	7	-	-	PUNCT
inlawrev-28371	704	8	2.1	2.1	NUM
inlawrev-28371	704	9	-	-	PUNCT
inlawrev-28371	704	10	5(b	5(b	NUM
inlawrev-28371	704	11	)	)	PUNCT
inlawrev-28371	704	12	.	.	PUNCT
inlawrev-28371	705	1	308	308	NUM
inlawrev-28371	705	2	.	.	PUNCT
inlawrev-28371	706	1	i	i	PRON
inlawrev-28371	706	2	d.	d.	PROPN
inlawrev-28371	706	3	§	§	PROPN
inlawrev-28371	706	4	6	6	NUM
inlawrev-28371	706	5	-	-	SYM
inlawrev-28371	706	6	3	3	NUM
inlawrev-28371	706	7	-	-	PUNCT
inlawrev-28371	706	8	2.1	2.1	NUM
inlawrev-28371	706	9	-	-	PUNCT
inlawrev-28371	706	10	5(c	5(c	NUM
inlawrev-28371	706	11	)	)	PUNCT
inlawrev-28371	706	12	.	.	PUNCT
inlawrev-28371	707	1	309	309	NUM
inlawrev-28371	707	2	.	.	PUNCT
inlawrev-28371	708	1	i	i	PRON
inlawrev-28371	708	2	d.	d.	PROPN
inlawrev-28371	708	3	310	310	NUM
inlawrev-28371	708	4	.	.	PUNCT
inlawrev-28371	709	1	i	i	PRON
inlawrev-28371	709	2	d.	d.	PROPN
inlawrev-28371	709	3	311	311	NUM
inlawrev-28371	709	4	.	.	PUNCT
inlawrev-28371	710	1	i	i	PRON
inlawrev-28371	710	2	d.	d.	PROPN
inlawrev-28371	710	3	312	312	NUM
inlawrev-28371	710	4	.	.	PUNCT
inlawrev-28371	711	1	i	i	PRON
inlawrev-28371	711	2	d.	d.	PROPN
inlawrev-28371	711	3	§	§	PROPN
inlawrev-28371	711	4	6	6	NUM
inlawrev-28371	711	5	-	-	SYM
inlawrev-28371	711	6	3	3	NUM
inlawrev-28371	711	7	-	-	PUNCT
inlawrev-28371	711	8	2.1	2.1	NUM
inlawrev-28371	711	9	-	-	PUNCT
inlawrev-28371	711	10	6(a	6(a	NUM
inlawrev-28371	711	11	)	)	PUNCT
inlawrev-28371	711	12	.	.	PUNCT
inlawrev-28371	712	1	313	313	NUM
inlawrev-28371	712	2	.	.	PUNCT
inlawrev-28371	713	1	i	i	PRON
inlawrev-28371	713	2	d.	d.	PROPN
inlawrev-28371	713	3	§	§	PROPN
inlawrev-28371	713	4	6	6	NUM
inlawrev-28371	713	5	-	-	SYM
inlawrev-28371	713	6	3	3	NUM
inlawrev-28371	713	7	-	-	PUNCT
inlawrev-28371	713	8	2.1	2.1	NUM
inlawrev-28371	713	9	-	-	PUNCT
inlawrev-28371	713	10	7(a	7(a	NUM
inlawrev-28371	713	11	)	)	PUNCT
inlawrev-28371	713	12	and	and	CCONJ
inlawrev-28371	713	13	(	(	PUNCT
inlawrev-28371	713	14	b	b	NOUN
inlawrev-28371	713	15	)	)	PUNCT
inlawrev-28371	713	16	.	.	PUNCT
inlawrev-28371	714	1	314	314	X
inlawrev-28371	714	2	.	.	PUNCT
inlawrev-28371	715	1	i	i	PRON
inlawrev-28371	715	2	d.	d.	PROPN
inlawrev-28371	715	3	§	§	PROPN
inlawrev-28371	715	4	§	§	PROPN
inlawrev-28371	715	5	6	6	NUM
inlawrev-28371	715	6	-	-	SYM
inlawrev-28371	715	7	3	3	NUM
inlawrev-28371	715	8	-	-	PUNCT
inlawrev-28371	715	9	2.1	2.1	NUM
inlawrev-28371	715	10	-	-	PUNCT
inlawrev-28371	715	11	3(d)(2	3(d)(2	NUM
inlawrev-28371	715	12	)	)	PUNCT
inlawrev-28371	715	13	;	;	PUNCT
inlawrev-28371	715	14	-6(c	-6(c	PROPN
inlawrev-28371	715	15	)	)	PUNCT
inlawrev-28371	715	16	,	,	PUNCT
inlawrev-28371	715	17	(	(	PUNCT
inlawrev-28371	715	18	d	d	NOUN
inlawrev-28371	715	19	)	)	PUNCT
inlawrev-28371	715	20	.	.	PUNCT
inlawrev-28371	716	1	2024	2024	NUM
inlawrev-28371	716	2	]	]	PUNCT
inlawrev-28371	716	3	tax	tax	NOUN
inlawrev-28371	716	4	law	law	NOUN
inlawrev-28371	716	5	1007	1007	NUM
inlawrev-28371	716	6	evolve	evolve	VERB
inlawrev-28371	716	7	,	,	PUNCT
inlawrev-28371	716	8	these	these	DET
inlawrev-28371	716	9	waiver	waiver	NOUN
inlawrev-28371	716	10	provisions	provision	NOUN
inlawrev-28371	716	11	may	may	AUX
inlawrev-28371	716	12	allow	allow	VERB
inlawrev-28371	716	13	taxpayers	taxpayer	NOUN
inlawrev-28371	716	14	to	to	PART
inlawrev-28371	716	15	revise	revise	VERB
inlawrev-28371	716	16	their	their	PRON
inlawrev-28371	716	17	pte	pte	NOUN
inlawrev-28371	716	18	filing	filing	NOUN
inlawrev-28371	716	19	strategies	strategy	NOUN
inlawrev-28371	716	20	without	without	ADP
inlawrev-28371	716	21	suffering	suffer	VERB
inlawrev-28371	716	22	significant	significant	ADJ
inlawrev-28371	716	23	penalty	penalty	NOUN
inlawrev-28371	716	24	.	.	PUNCT
inlawrev-28371	717	1	c.	c.	NOUN
inlawrev-28371	717	2	sales	sale	NOUN
inlawrev-28371	717	3	tax	tax	VERB
inlawrev-28371	717	4	a	a	DET
inlawrev-28371	717	5	business	business	NOUN
inlawrev-28371	717	6	entity	entity	NOUN
inlawrev-28371	717	7	may	may	AUX
inlawrev-28371	717	8	acquire	acquire	VERB
inlawrev-28371	717	9	another	another	DET
inlawrev-28371	717	10	business	business	NOUN
inlawrev-28371	717	11	either	either	CCONJ
inlawrev-28371	717	12	through	through	ADP
inlawrev-28371	717	13	:	:	PUNCT
inlawrev-28371	717	14	(	(	PUNCT
inlawrev-28371	717	15	1	1	X
inlawrev-28371	717	16	)	)	PUNCT
inlawrev-28371	717	17	an	an	DET
inlawrev-28371	717	18	interest	interest	NOUN
inlawrev-28371	717	19	acquisition	acquisition	NOUN
inlawrev-28371	717	20	such	such	ADJ
inlawrev-28371	717	21	as	as	ADP
inlawrev-28371	717	22	stock	stock	NOUN
inlawrev-28371	717	23	in	in	ADP
inlawrev-28371	717	24	a	a	DET
inlawrev-28371	717	25	corporation	corporation	NOUN
inlawrev-28371	717	26	or	or	CCONJ
inlawrev-28371	717	27	membership	membership	NOUN
inlawrev-28371	717	28	in	in	ADP
inlawrev-28371	717	29	a	a	DET
inlawrev-28371	717	30	limited	limited	ADJ
inlawrev-28371	717	31	liability	liability	NOUN
inlawrev-28371	717	32	company	company	NOUN
inlawrev-28371	717	33	;	;	PUNCT
inlawrev-28371	717	34	or	or	CCONJ
inlawrev-28371	717	35	(	(	PUNCT
inlawrev-28371	717	36	2	2	X
inlawrev-28371	717	37	)	)	PUNCT
inlawrev-28371	717	38	an	an	DET
inlawrev-28371	717	39	asset	asset	NOUN
inlawrev-28371	717	40	acquisition.315	acquisition.315	NOUN
inlawrev-28371	717	41	when	when	SCONJ
inlawrev-28371	717	42	a	a	DET
inlawrev-28371	717	43	business	business	NOUN
inlawrev-28371	717	44	acquires	acquire	VERB
inlawrev-28371	717	45	another	another	DET
inlawrev-28371	717	46	business	business	NOUN
inlawrev-28371	717	47	via	via	ADP
inlawrev-28371	717	48	an	an	DET
inlawrev-28371	717	49	interest	interest	NOUN
inlawrev-28371	717	50	acquisition	acquisition	NOUN
inlawrev-28371	717	51	in	in	ADP
inlawrev-28371	717	52	the	the	DET
inlawrev-28371	717	53	form	form	NOUN
inlawrev-28371	717	54	of	of	ADP
inlawrev-28371	717	55	a	a	DET
inlawrev-28371	717	56	reorganization	reorganization	NOUN
inlawrev-28371	717	57	,	,	PUNCT
inlawrev-28371	717	58	merger	merger	NOUN
inlawrev-28371	717	59	,	,	PUNCT
inlawrev-28371	717	60	consolidation	consolidation	NOUN
inlawrev-28371	717	61	,	,	PUNCT
inlawrev-28371	717	62	separation	separation	NOUN
inlawrev-28371	717	63	,	,	PUNCT
inlawrev-28371	717	64	or	or	CCONJ
inlawrev-28371	717	65	outright	outright	ADJ
inlawrev-28371	717	66	purchase	purchase	NOUN
inlawrev-28371	717	67	,	,	PUNCT
inlawrev-28371	717	68	the	the	DET
inlawrev-28371	717	69	purchasing	purchasing	NOUN
inlawrev-28371	717	70	or	or	CCONJ
inlawrev-28371	717	71	surviving	survive	VERB
inlawrev-28371	717	72	entity	entity	NOUN
inlawrev-28371	717	73	assumes	assume	VERB
inlawrev-28371	717	74	all	all	DET
inlawrev-28371	717	75	the	the	DET
inlawrev-28371	717	76	liabilities	liability	NOUN
inlawrev-28371	717	77	of	of	ADP
inlawrev-28371	717	78	the	the	DET
inlawrev-28371	717	79	entity	entity	NOUN
inlawrev-28371	717	80	it	it	PRON
inlawrev-28371	717	81	acquired	acquire	VERB
inlawrev-28371	717	82	,	,	PUNCT
inlawrev-28371	717	83	including	include	VERB
inlawrev-28371	717	84	state	state	NOUN
inlawrev-28371	717	85	and	and	CCONJ
inlawrev-28371	717	86	local	local	ADJ
inlawrev-28371	717	87	sales	sale	NOUN
inlawrev-28371	717	88	and	and	CCONJ
inlawrev-28371	717	89	use	use	VERB
inlawrev-28371	717	90	tax	tax	NOUN
inlawrev-28371	717	91	liabilities.316	liabilities.316	VERB
inlawrev-28371	717	92	contrary	contrary	ADV
inlawrev-28371	717	93	to	to	ADP
inlawrev-28371	717	94	the	the	DET
inlawrev-28371	717	95	result	result	NOUN
inlawrev-28371	717	96	of	of	ADP
inlawrev-28371	717	97	purchasing	purchase	VERB
inlawrev-28371	717	98	an	an	DET
inlawrev-28371	717	99	interest	interest	NOUN
inlawrev-28371	717	100	in	in	ADP
inlawrev-28371	717	101	a	a	DET
inlawrev-28371	717	102	business	business	NOUN
inlawrev-28371	717	103	entity	entity	NOUN
inlawrev-28371	717	104	,	,	PUNCT
inlawrev-28371	717	105	the	the	DET
inlawrev-28371	717	106	purchase	purchase	NOUN
inlawrev-28371	717	107	of	of	ADP
inlawrev-28371	717	108	a	a	DET
inlawrev-28371	717	109	business	business	NOUN
inlawrev-28371	717	110	’s	’s	PART
inlawrev-28371	717	111	assets	asset	NOUN
inlawrev-28371	717	112	generally	generally	ADV
inlawrev-28371	717	113	does	do	AUX
inlawrev-28371	717	114	not	not	PART
inlawrev-28371	717	115	cause	cause	VERB
inlawrev-28371	717	116	the	the	DET
inlawrev-28371	717	117	purchaser	purchaser	NOUN
inlawrev-28371	717	118	to	to	PART
inlawrev-28371	717	119	assume	assume	VERB
inlawrev-28371	717	120	any	any	DET
inlawrev-28371	717	121	sales	sale	NOUN
inlawrev-28371	717	122	or	or	CCONJ
inlawrev-28371	717	123	use	use	VERB
inlawrev-28371	717	124	tax	tax	NOUN
inlawrev-28371	717	125	liabilities	liability	NOUN
inlawrev-28371	717	126	(	(	PUNCT
inlawrev-28371	717	127	or	or	CCONJ
inlawrev-28371	717	128	other	other	ADJ
inlawrev-28371	717	129	contingent	contingent	NOUN
inlawrev-28371	717	130	or	or	CCONJ
inlawrev-28371	717	131	unknown	unknown	ADJ
inlawrev-28371	717	132	liabilities	liability	NOUN
inlawrev-28371	717	133	)	)	PUNCT
inlawrev-28371	717	134	associated	associate	VERB
inlawrev-28371	717	135	with	with	ADP
inlawrev-28371	717	136	the	the	DET
inlawrev-28371	717	137	assets	asset	NOUN
inlawrev-28371	717	138	or	or	CCONJ
inlawrev-28371	717	139	held	hold	VERB
inlawrev-28371	717	140	by	by	ADP
inlawrev-28371	717	141	the	the	DET
inlawrev-28371	717	142	assets	asset	NOUN
inlawrev-28371	717	143	’	'	PUNCT
inlawrev-28371	717	144	seller.317	seller.317	PROPN
inlawrev-28371	717	145	accordingly	accordingly	ADV
inlawrev-28371	717	146	,	,	PUNCT
inlawrev-28371	717	147	for	for	ADP
inlawrev-28371	717	148	sales	sale	NOUN
inlawrev-28371	717	149	and	and	CCONJ
inlawrev-28371	717	150	use	use	VERB
inlawrev-28371	717	151	tax	tax	NOUN
inlawrev-28371	717	152	purposes	purpose	NOUN
inlawrev-28371	717	153	,	,	PUNCT
inlawrev-28371	717	154	an	an	DET
inlawrev-28371	717	155	outright	outright	ADJ
inlawrev-28371	717	156	purchase	purchase	NOUN
inlawrev-28371	717	157	of	of	ADP
inlawrev-28371	717	158	a	a	DET
inlawrev-28371	717	159	business	business	NOUN
inlawrev-28371	717	160	’s	’s	PART
inlawrev-28371	717	161	assets	asset	NOUN
inlawrev-28371	717	162	does	do	AUX
inlawrev-28371	717	163	not	not	PART
inlawrev-28371	717	164	differ	differ	VERB
inlawrev-28371	717	165	from	from	ADP
inlawrev-28371	717	166	any	any	DET
inlawrev-28371	717	167	everyday	everyday	ADJ
inlawrev-28371	717	168	taxable	taxable	ADJ
inlawrev-28371	717	169	purchase	purchase	NOUN
inlawrev-28371	717	170	of	of	ADP
inlawrev-28371	717	171	tangible	tangible	ADJ
inlawrev-28371	717	172	personal	personal	ADJ
inlawrev-28371	717	173	property	property	NOUN
inlawrev-28371	717	174	made	make	VERB
inlawrev-28371	717	175	at	at	ADP
inlawrev-28371	717	176	retail	retail	ADJ
inlawrev-28371	717	177	stores	store	NOUN
inlawrev-28371	717	178	.	.	PUNCT
inlawrev-28371	718	1	318	318	NUM
inlawrev-28371	718	2	some	some	DET
inlawrev-28371	718	3	states	state	NOUN
inlawrev-28371	718	4	,	,	PUNCT
inlawrev-28371	718	5	however	however	ADV
inlawrev-28371	718	6	,	,	PUNCT
inlawrev-28371	718	7	have	have	AUX
inlawrev-28371	718	8	recognized	recognize	VERB
inlawrev-28371	718	9	an	an	DET
inlawrev-28371	718	10	exception	exception	NOUN
inlawrev-28371	718	11	to	to	ADP
inlawrev-28371	718	12	this	this	DET
inlawrev-28371	718	13	general	general	ADJ
inlawrev-28371	718	14	rule	rule	NOUN
inlawrev-28371	718	15	and	and	CCONJ
inlawrev-28371	718	16	created	create	VERB
inlawrev-28371	718	17	successor	successor	NOUN
inlawrev-28371	718	18	liability	liability	NOUN
inlawrev-28371	718	19	via	via	ADP
inlawrev-28371	718	20	a	a	DET
inlawrev-28371	718	21	“	"	PUNCT
inlawrev-28371	718	22	bulk	bulk	ADJ
inlawrev-28371	718	23	sale	sale	NOUN
inlawrev-28371	718	24	”	"	PUNCT
inlawrev-28371	718	25	exception	exception	NOUN
inlawrev-28371	718	26	.	.	PUNCT
inlawrev-28371	719	1	when	when	SCONJ
inlawrev-28371	719	2	a	a	DET
inlawrev-28371	719	3	purchaser	purchaser	NOUN
inlawrev-28371	719	4	acquires	acquire	VERB
inlawrev-28371	719	5	the	the	DET
inlawrev-28371	719	6	“	"	PUNCT
inlawrev-28371	719	7	bulk	bulk	NOUN
inlawrev-28371	719	8	”	"	PUNCT
inlawrev-28371	719	9	of	of	ADP
inlawrev-28371	719	10	a	a	DET
inlawrev-28371	719	11	business	business	NOUN
inlawrev-28371	719	12	’s	’s	PART
inlawrev-28371	719	13	assets	asset	NOUN
inlawrev-28371	719	14	,	,	PUNCT
inlawrev-28371	719	15	the	the	DET
inlawrev-28371	719	16	exception	exception	NOUN
inlawrev-28371	719	17	permits	permit	VERB
inlawrev-28371	719	18	a	a	DET
inlawrev-28371	719	19	state	state	NOUN
inlawrev-28371	719	20	taxing	tax	VERB
inlawrev-28371	719	21	authority	authority	NOUN
inlawrev-28371	719	22	to	to	PART
inlawrev-28371	719	23	collect	collect	VERB
inlawrev-28371	719	24	the	the	DET
inlawrev-28371	719	25	seller	seller	NOUN
inlawrev-28371	719	26	’s	’s	PART
inlawrev-28371	719	27	outstanding	outstanding	ADJ
inlawrev-28371	719	28	sales	sale	NOUN
inlawrev-28371	719	29	tax	tax	NOUN
inlawrev-28371	719	30	liability	liability	NOUN
inlawrev-28371	719	31	from	from	ADP
inlawrev-28371	719	32	the	the	DET
inlawrev-28371	719	33	purchaser.319	purchaser.319	PROPN
inlawrev-28371	719	34	in	in	ADP
inlawrev-28371	719	35	2023	2023	NUM
inlawrev-28371	719	36	,	,	PUNCT
inlawrev-28371	719	37	the	the	DET
inlawrev-28371	719	38	indiana	indiana	PROPN
inlawrev-28371	719	39	general	general	PROPN
inlawrev-28371	719	40	assembly	assembly	PROPN
inlawrev-28371	719	41	adopted	adopt	VERB
inlawrev-28371	719	42	a	a	DET
inlawrev-28371	719	43	new	new	ADJ
inlawrev-28371	719	44	bulk	bulk	ADJ
inlawrev-28371	719	45	sale	sale	NOUN
inlawrev-28371	719	46	exception	exception	NOUN
inlawrev-28371	719	47	that	that	SCONJ
inlawrev-28371	719	48	,	,	PUNCT
inlawrev-28371	719	49	effective	effective	ADJ
inlawrev-28371	719	50	january	january	PROPN
inlawrev-28371	719	51	1	1	NUM
inlawrev-28371	719	52	,	,	PUNCT
inlawrev-28371	719	53	2024	2024	NUM
inlawrev-28371	719	54	,	,	PUNCT
inlawrev-28371	719	55	creates	create	VERB
inlawrev-28371	719	56	successor	successor	NOUN
inlawrev-28371	719	57	liability	liability	NOUN
inlawrev-28371	719	58	for	for	ADP
inlawrev-28371	719	59	certain	certain	ADJ
inlawrev-28371	719	60	unpaid	unpaid	ADJ
inlawrev-28371	719	61	transactional	transactional	ADJ
inlawrev-28371	719	62	taxes	taxis	NOUN
inlawrev-28371	719	63	following	follow	VERB
inlawrev-28371	719	64	a	a	DET
inlawrev-28371	719	65	business	business	NOUN
inlawrev-28371	719	66	asset	asset	NOUN
inlawrev-28371	719	67	sale.320	sale.320	PROPN
inlawrev-28371	719	68	indiana	indiana	PROPN
inlawrev-28371	719	69	’s	’s	PART
inlawrev-28371	719	70	new	new	ADJ
inlawrev-28371	719	71	bulk	bulk	ADJ
inlawrev-28371	719	72	sale	sale	NOUN
inlawrev-28371	719	73	exception	exception	NOUN
inlawrev-28371	719	74	applies	apply	VERB
inlawrev-28371	719	75	to	to	ADP
inlawrev-28371	719	76	any	any	DET
inlawrev-28371	719	77	“	"	PUNCT
inlawrev-28371	719	78	transfer	transfer	NOUN
inlawrev-28371	719	79	in	in	ADP
inlawrev-28371	719	80	bulk	bulk	NOUN
inlawrev-28371	719	81	”	"	PUNCT
inlawrev-28371	719	82	of	of	ADP
inlawrev-28371	719	83	a	a	DET
inlawrev-28371	719	84	business	business	NOUN
inlawrev-28371	719	85	’s	’s	PART
inlawrev-28371	719	86	assets	asset	NOUN
inlawrev-28371	719	87	.	.	PUNCT
inlawrev-28371	720	1	321	321	NUM
inlawrev-28371	720	2	a	a	DET
inlawrev-28371	720	3	transfer	transfer	NOUN
inlawrev-28371	720	4	in	in	ADP
inlawrev-28371	720	5	bulk	bulk	NOUN
inlawrev-28371	720	6	occurs	occur	VERB
inlawrev-28371	720	7	when	when	SCONJ
inlawrev-28371	720	8	any	any	DET
inlawrev-28371	720	9	business	business	NOUN
inlawrev-28371	720	10	or	or	CCONJ
inlawrev-28371	720	11	person	person	NOUN
inlawrev-28371	720	12	directly	directly	ADV
inlawrev-28371	720	13	or	or	CCONJ
inlawrev-28371	720	14	indirectly	indirectly	ADV
inlawrev-28371	720	15	purchases	purchase	NOUN
inlawrev-28371	720	16	in	in	ADP
inlawrev-28371	720	17	an	an	DET
inlawrev-28371	720	18	arm’s	arm’s	NUM
inlawrev-28371	720	19	-	-	PUNCT
inlawrev-28371	720	20	length	length	NOUN
inlawrev-28371	720	21	transaction	transaction	NOUN
inlawrev-28371	720	22	,	,	PUNCT
inlawrev-28371	720	23	acquires	acquire	VERB
inlawrev-28371	720	24	,	,	PUNCT
inlawrev-28371	720	25	is	be	AUX
inlawrev-28371	720	26	gifted	gifted	ADJ
inlawrev-28371	720	27	,	,	PUNCT
inlawrev-28371	720	28	or	or	CCONJ
inlawrev-28371	720	29	succeeds	succeed	VERB
inlawrev-28371	720	30	to	to	ADP
inlawrev-28371	720	31	the	the	DET
inlawrev-28371	720	32	ownership	ownership	NOUN
inlawrev-28371	720	33	of	of	ADP
inlawrev-28371	720	34	more	more	ADJ
inlawrev-28371	720	35	than	than	ADP
inlawrev-28371	720	36	one	one	NUM
inlawrev-28371	720	37	half	half	NOUN
inlawrev-28371	720	38	of	of	ADP
inlawrev-28371	720	39	the	the	DET
inlawrev-28371	720	40	value	value	NOUN
inlawrev-28371	720	41	of	of	ADP
inlawrev-28371	720	42	all	all	DET
inlawrev-28371	720	43	tangible	tangible	ADJ
inlawrev-28371	720	44	personal	personal	ADJ
inlawrev-28371	720	45	property	property	NOUN
inlawrev-28371	720	46	(	(	PUNCT
inlawrev-28371	720	47	including	include	VERB
inlawrev-28371	720	48	—	—	PUNCT
inlawrev-28371	720	49	—	—	PUNCT
inlawrev-28371	720	50	—	—	PUNCT
inlawrev-28371	720	51	—	—	PUNCT
inlawrev-28371	720	52	—	—	PUNCT
inlawrev-28371	720	53	—	—	PUNCT
inlawrev-28371	720	54	—	—	PUNCT
inlawrev-28371	720	55	—	—	PUNCT
inlawrev-28371	720	56	—	—	PUNCT
inlawrev-28371	720	57	—	—	PUNCT
inlawrev-28371	720	58	—	—	PUNCT
inlawrev-28371	720	59	—	—	PUNCT
inlawrev-28371	720	60	—	—	PUNCT
inlawrev-28371	720	61	—	—	PUNCT
inlawrev-28371	720	62	—	—	PUNCT
inlawrev-28371	720	63	—	—	PUNCT
inlawrev-28371	720	64	—	—	PUNCT
inlawrev-28371	720	65	—	—	PUNCT
inlawrev-28371	720	66	—	—	PUNCT
inlawrev-28371	720	67	—	—	PUNCT
inlawrev-28371	720	68	—	—	PUNCT
inlawrev-28371	720	69	—	—	PUNCT
inlawrev-28371	720	70	—	—	PUNCT
inlawrev-28371	720	71	—	—	PUNCT
inlawrev-28371	720	72	—	—	PUNCT
inlawrev-28371	720	73	—	—	PUNCT
inlawrev-28371	720	74	—	—	PUNCT
inlawrev-28371	720	75	—	—	PUNCT
inlawrev-28371	720	76	—	—	PUNCT
inlawrev-28371	720	77	315	315	NUM
inlawrev-28371	720	78	.	.	PUNCT
inlawrev-28371	721	1	see	see	VERB
inlawrev-28371	721	2	,	,	PUNCT
inlawrev-28371	721	3	e.g.	e.g.	ADV
inlawrev-28371	721	4	,	,	PUNCT
inlawrev-28371	721	5	alyson	alyson	PROPN
inlawrev-28371	721	6	outenreath	outenreath	PROPN
inlawrev-28371	721	7	,	,	PUNCT
inlawrev-28371	721	8	asset	asset	NOUN
inlawrev-28371	721	9	acquisitions	acquisition	NOUN
inlawrev-28371	721	10	:	:	PUNCT
inlawrev-28371	721	11	things	thing	NOUN
inlawrev-28371	721	12	that	that	PRON
inlawrev-28371	721	13	make	make	VERB
inlawrev-28371	721	14	you	you	PRON
inlawrev-28371	721	15	go	go	VERB
inlawrev-28371	721	16	hmmm	hmmm	ADJ
inlawrev-28371	721	17	.	.	PUNCT
inlawrev-28371	721	18	.	.	PUNCT
inlawrev-28371	722	1	.	.	PUNCT
inlawrev-28371	723	1	are	be	AUX
inlawrev-28371	723	2	you	you	PRON
inlawrev-28371	723	3	really	really	ADV
inlawrev-28371	723	4	entitled	entitle	VERB
inlawrev-28371	723	5	to	to	ADP
inlawrev-28371	723	6	that	that	DET
inlawrev-28371	723	7	beloved	beloved	ADJ
inlawrev-28371	723	8	occasional	occasional	ADJ
inlawrev-28371	723	9	sales	sale	NOUN
inlawrev-28371	723	10	exemption	exemption	NOUN
inlawrev-28371	723	11	,	,	PUNCT
inlawrev-28371	723	12	48	48	NUM
inlawrev-28371	723	13	ind	ind	NOUN
inlawrev-28371	723	14	.	.	PUNCT
inlawrev-28371	724	1	l.	l.	PROPN
inlawrev-28371	724	2	rev	rev	PROPN
inlawrev-28371	724	3	.	.	PROPN
inlawrev-28371	724	4	550	550	NUM
inlawrev-28371	724	5	,	,	PUNCT
inlawrev-28371	724	6	55253	55253	NUM
inlawrev-28371	724	7	(	(	PUNCT
inlawrev-28371	724	8	2015	2015	NUM
inlawrev-28371	724	9	)	)	PUNCT
inlawrev-28371	724	10	(	(	PUNCT
inlawrev-28371	724	11	discussing	discuss	VERB
inlawrev-28371	724	12	the	the	DET
inlawrev-28371	724	13	occasional	occasional	ADJ
inlawrev-28371	724	14	sale	sale	NOUN
inlawrev-28371	724	15	exemption	exemption	NOUN
inlawrev-28371	724	16	and	and	CCONJ
inlawrev-28371	724	17	other	other	ADJ
inlawrev-28371	724	18	state	state	NOUN
inlawrev-28371	724	19	and	and	CCONJ
inlawrev-28371	724	20	local	local	ADJ
inlawrev-28371	724	21	tax	tax	NOUN
inlawrev-28371	724	22	consequences	consequence	NOUN
inlawrev-28371	724	23	in	in	ADP
inlawrev-28371	724	24	the	the	DET
inlawrev-28371	724	25	context	context	NOUN
inlawrev-28371	724	26	of	of	ADP
inlawrev-28371	724	27	a	a	DET
inlawrev-28371	724	28	business	business	NOUN
inlawrev-28371	724	29	sale	sale	NOUN
inlawrev-28371	724	30	structured	structure	VERB
inlawrev-28371	724	31	as	as	ADP
inlawrev-28371	724	32	an	an	DET
inlawrev-28371	724	33	asset	asset	NOUN
inlawrev-28371	724	34	sale	sale	NOUN
inlawrev-28371	724	35	)	)	PUNCT
inlawrev-28371	724	36	;	;	PUNCT
inlawrev-28371	724	37	andrew	andrew	PROPN
inlawrev-28371	724	38	w.	w.	PROPN
inlawrev-28371	724	39	swain	swain	PROPN
inlawrev-28371	724	40	,	,	PUNCT
inlawrev-28371	724	41	sales	sale	NOUN
inlawrev-28371	724	42	and	and	CCONJ
inlawrev-28371	724	43	use	use	VERB
inlawrev-28371	724	44	tax	tax	NOUN
inlawrev-28371	724	45	consequences	consequence	NOUN
inlawrev-28371	724	46	of	of	ADP
inlawrev-28371	724	47	reorganizations	reorganization	NOUN
inlawrev-28371	724	48	,	,	PUNCT
inlawrev-28371	724	49	separations	separation	NOUN
inlawrev-28371	724	50	,	,	PUNCT
inlawrev-28371	724	51	and	and	CCONJ
inlawrev-28371	724	52	acquisitions	acquisition	NOUN
inlawrev-28371	724	53	,	,	PUNCT
inlawrev-28371	724	54	32	32	NUM
inlawrev-28371	724	55	colo	colo	NOUN
inlawrev-28371	724	56	.	.	PUNCT
inlawrev-28371	725	1	law	law	NOUN
inlawrev-28371	725	2	.	.	PUNCT
inlawrev-28371	726	1	81	81	NUM
inlawrev-28371	726	2	,	,	PUNCT
inlawrev-28371	726	3	82	82	NUM
inlawrev-28371	726	4	(	(	PUNCT
inlawrev-28371	726	5	2003	2003	NUM
inlawrev-28371	726	6	)	)	PUNCT
inlawrev-28371	726	7	(	(	PUNCT
inlawrev-28371	726	8	discussing	discuss	VERB
inlawrev-28371	726	9	the	the	DET
inlawrev-28371	726	10	state	state	NOUN
inlawrev-28371	726	11	and	and	CCONJ
inlawrev-28371	726	12	local	local	ADJ
inlawrev-28371	726	13	consequences	consequence	NOUN
inlawrev-28371	726	14	associated	associate	VERB
inlawrev-28371	726	15	with	with	ADP
inlawrev-28371	726	16	acquiring	acquire	VERB
inlawrev-28371	726	17	a	a	DET
inlawrev-28371	726	18	business	business	NOUN
inlawrev-28371	726	19	)	)	PUNCT
inlawrev-28371	726	20	.	.	PUNCT
inlawrev-28371	727	1	316	316	NUM
inlawrev-28371	727	2	.	.	PUNCT
inlawrev-28371	727	3	see	see	VERB
inlawrev-28371	727	4	outenreath	outenreath	NOUN
inlawrev-28371	727	5	,	,	PUNCT
inlawrev-28371	727	6	supra	supra	PROPN
inlawrev-28371	727	7	note	note	PROPN
inlawrev-28371	727	8	315	315	NUM
inlawrev-28371	727	9	;	;	PUNCT
inlawrev-28371	727	10	see	see	VERB
inlawrev-28371	727	11	swain	swain	PROPN
inlawrev-28371	727	12	,	,	PUNCT
inlawrev-28371	727	13	supra	supra	PROPN
inlawrev-28371	727	14	note	note	PROPN
inlawrev-28371	727	15	315	315	NUM
inlawrev-28371	727	16	.	.	NOUN
inlawrev-28371	727	17	317	317	NUM
inlawrev-28371	727	18	.	.	PUNCT
inlawrev-28371	728	1	see	see	VERB
inlawrev-28371	728	2	outenreath	outenreath	NOUN
inlawrev-28371	728	3	,	,	PUNCT
inlawrev-28371	728	4	supra	supra	PROPN
inlawrev-28371	728	5	note	note	PROPN
inlawrev-28371	728	6	315	315	NUM
inlawrev-28371	728	7	,	,	PUNCT
inlawrev-28371	728	8	at	at	ADP
inlawrev-28371	728	9	552	552	NUM
inlawrev-28371	728	10	-	-	SYM
inlawrev-28371	728	11	50	50	NUM
inlawrev-28371	728	12	;	;	PUNCT
inlawrev-28371	728	13	see	see	VERB
inlawrev-28371	728	14	swain	swain	PROPN
inlawrev-28371	728	15	,	,	PUNCT
inlawrev-28371	728	16	supra	supra	PROPN
inlawrev-28371	728	17	note	note	PROPN
inlawrev-28371	728	18	315	315	NUM
inlawrev-28371	728	19	,	,	PUNCT
inlawrev-28371	728	20	at	at	ADP
inlawrev-28371	728	21	52	52	NUM
inlawrev-28371	728	22	.	.	PUNCT
inlawrev-28371	728	23	318	318	NUM
inlawrev-28371	728	24	.	.	PUNCT
inlawrev-28371	729	1	see	see	VERB
inlawrev-28371	729	2	outenreath	outenreath	NOUN
inlawrev-28371	729	3	,	,	PUNCT
inlawrev-28371	729	4	supra	supra	PROPN
inlawrev-28371	729	5	note	note	PROPN
inlawrev-28371	729	6	315	315	NUM
inlawrev-28371	729	7	,	,	PUNCT
inlawrev-28371	729	8	at	at	ADP
inlawrev-28371	729	9	552	552	NUM
inlawrev-28371	729	10	-	-	SYM
inlawrev-28371	729	11	50	50	NUM
inlawrev-28371	729	12	;	;	PUNCT
inlawrev-28371	729	13	see	see	VERB
inlawrev-28371	729	14	swain	swain	PROPN
inlawrev-28371	729	15	,	,	PUNCT
inlawrev-28371	729	16	supra	supra	PROPN
inlawrev-28371	729	17	note	note	PROPN
inlawrev-28371	729	18	315	315	NUM
inlawrev-28371	729	19	,	,	PUNCT
inlawrev-28371	729	20	at	at	ADP
inlawrev-28371	729	21	52	52	NUM
inlawrev-28371	729	22	.	.	PUNCT
inlawrev-28371	730	1	319	319	NUM
inlawrev-28371	730	2	.	.	PUNCT
inlawrev-28371	731	1	see	see	VERB
inlawrev-28371	731	2	,	,	PUNCT
inlawrev-28371	731	3	e.g.	e.g.	ADV
inlawrev-28371	731	4	,	,	PUNCT
inlawrev-28371	731	5	timothy	timothy	PROPN
inlawrev-28371	731	6	p.	p.	PROPN
inlawrev-28371	731	7	noonan	noonan	PROPN
inlawrev-28371	731	8	&	&	CCONJ
inlawrev-28371	731	9	joseph	joseph	PROPN
inlawrev-28371	731	10	n.	n.	PROPN
inlawrev-28371	731	11	endres	endres	PROPN
inlawrev-28371	731	12	,	,	PUNCT
inlawrev-28371	731	13	sales	sale	NOUN
inlawrev-28371	731	14	tax	tax	NOUN
inlawrev-28371	731	15	considerations	consideration	NOUN
inlawrev-28371	731	16	in	in	ADP
inlawrev-28371	731	17	an	an	DET
inlawrev-28371	731	18	asset	asset	NOUN
inlawrev-28371	731	19	purchase	purchase	NOUN
inlawrev-28371	731	20	,	,	PUNCT
inlawrev-28371	731	21	state	state	NOUN
inlawrev-28371	731	22	tax	tax	NOUN
inlawrev-28371	731	23	notes	note	NOUN
inlawrev-28371	731	24	119	119	NUM
inlawrev-28371	731	25	,	,	PUNCT
inlawrev-28371	731	26	121	121	NUM
inlawrev-28371	731	27	(	(	PUNCT
inlawrev-28371	731	28	apr	apr	NOUN
inlawrev-28371	731	29	.	.	PROPN
inlawrev-28371	731	30	11	11	NUM
inlawrev-28371	731	31	,	,	PUNCT
inlawrev-28371	731	32	2011	2011	NUM
inlawrev-28371	731	33	)	)	PUNCT
inlawrev-28371	731	34	,	,	PUNCT
inlawrev-28371	731	35	https://www.hodgsonruss.com/media/	https://www.hodgsonruss.com/media/	PUNCT
inlawrev-28371	731	36	publication/162_04_2011%20sales%20tax%20considerations%20in%20an%20asset%20purc	publication/162_04_2011%20sales%20tax%20considerations%20in%20an%20asset%20purc	PROPN
inlawrev-28371	731	37	hase.pdf	hase.pdf	X
inlawrev-28371	731	38	(	(	PUNCT
inlawrev-28371	731	39	discussing	discuss	VERB
inlawrev-28371	731	40	successor	successor	NOUN
inlawrev-28371	731	41	liability	liability	NOUN
inlawrev-28371	731	42	and	and	CCONJ
inlawrev-28371	731	43	the	the	DET
inlawrev-28371	731	44	“	"	PUNCT
inlawrev-28371	731	45	bulk	bulk	ADJ
inlawrev-28371	731	46	sale	sale	NOUN
inlawrev-28371	731	47	”	"	PUNCT
inlawrev-28371	731	48	exception	exception	NOUN
inlawrev-28371	731	49	)	)	PUNCT
inlawrev-28371	732	1	[	[	X
inlawrev-28371	732	2	https://perma.cc/z4v3k65	https://perma.cc/z4v3k65	NOUN
inlawrev-28371	732	3	g	g	NOUN
inlawrev-28371	732	4	]	]	PUNCT
inlawrev-28371	732	5	.	.	PUNCT
inlawrev-28371	732	6	320	320	NUM
inlawrev-28371	732	7	.	.	PUNCT
inlawrev-28371	733	1	see	see	VERB
inlawrev-28371	733	2	pub	pub	NOUN
inlawrev-28371	733	3	.	.	PUNCT
inlawrev-28371	734	1	l.	l.	PROPN
inlawrev-28371	734	2	no	no	INTJ
inlawrev-28371	734	3	.	.	PUNCT
inlawrev-28371	735	1	255	255	NUM
inlawrev-28371	735	2	-	-	SYM
inlawrev-28371	735	3	2023	2023	NUM
inlawrev-28371	735	4	,	,	PUNCT
inlawrev-28371	735	5	§	§	PROPN
inlawrev-28371	735	6	1	1	NUM
inlawrev-28371	735	7	(	(	PUNCT
inlawrev-28371	735	8	codified	codify	VERB
inlawrev-28371	735	9	as	as	SCONJ
inlawrev-28371	735	10	amended	amend	VERB
inlawrev-28371	735	11	at	at	ADP
inlawrev-28371	735	12	ind	ind	PROPN
inlawrev-28371	735	13	.	.	PUNCT
inlawrev-28371	736	1	code	code	PROPN
inlawrev-28371	736	2	§	§	PROPN
inlawrev-28371	736	3	6	6	NUM
inlawrev-28371	736	4	-	-	SYM
inlawrev-28371	736	5	8.1	8.1	NUM
inlawrev-28371	736	6	-	-	PUNCT
inlawrev-28371	736	7	10	10	NUM
inlawrev-28371	736	8	-	-	SYM
inlawrev-28371	736	9	9.5	9.5	NUM
inlawrev-28371	736	10	(	(	PUNCT
inlawrev-28371	736	11	2023	2023	NUM
inlawrev-28371	736	12	)	)	PUNCT
inlawrev-28371	736	13	)	)	PUNCT
inlawrev-28371	736	14	.	.	PUNCT
inlawrev-28371	737	1	321	321	NUM
inlawrev-28371	737	2	.	.	PUNCT
inlawrev-28371	738	1	ind	ind	PROPN
inlawrev-28371	738	2	.	.	PUNCT
inlawrev-28371	739	1	code	code	PROPN
inlawrev-28371	739	2	§	§	PROPN
inlawrev-28371	739	3	6	6	NUM
inlawrev-28371	739	4	-	-	SYM
inlawrev-28371	739	5	8.1	8.1	NUM
inlawrev-28371	739	6	-	-	PUNCT
inlawrev-28371	739	7	10	10	NUM
inlawrev-28371	739	8	-	-	PUNCT
inlawrev-28371	739	9	9.5(a)(5	9.5(a)(5	NUM
inlawrev-28371	739	10	)	)	PUNCT
inlawrev-28371	739	11	(	(	PUNCT
inlawrev-28371	739	12	2018	2018	NUM
inlawrev-28371	739	13	)	)	PUNCT
inlawrev-28371	739	14	.	.	PUNCT
inlawrev-28371	740	1	https://perma.cc/z4v3	https://perma.cc/z4v3	PROPN
inlawrev-28371	740	2	https://www.hodgsonruss.com/media	https://www.hodgsonruss.com/media	PROPN
inlawrev-28371	740	3	indiana	indiana	PROPN
inlawrev-28371	740	4	law	law	PROPN
inlawrev-28371	740	5	review	review	NOUN
inlawrev-28371	741	1	[	[	X
inlawrev-28371	741	2	vol	vol	NOUN
inlawrev-28371	741	3	.	.	PUNCT
inlawrev-28371	741	4	57:979	57:979	NUM
inlawrev-28371	741	5	1008	1008	NUM
inlawrev-28371	741	6	inventory	inventory	NOUN
inlawrev-28371	741	7	)	)	PUNCT
inlawrev-28371	741	8	of	of	ADP
inlawrev-28371	741	9	a	a	DET
inlawrev-28371	741	10	business.322	business.322	NOUN
inlawrev-28371	741	11	such	such	DET
inlawrev-28371	741	12	a	a	DET
inlawrev-28371	741	13	transfer	transfer	NOUN
inlawrev-28371	741	14	results	result	NOUN
inlawrev-28371	741	15	in	in	ADP
inlawrev-28371	741	16	the	the	DET
inlawrev-28371	741	17	assets	asset	NOUN
inlawrev-28371	741	18	’	'	PUNCT
inlawrev-28371	741	19	purchaser	purchaser	NOUN
inlawrev-28371	741	20	assuming	assume	VERB
inlawrev-28371	741	21	the	the	DET
inlawrev-28371	741	22	seller	seller	NOUN
inlawrev-28371	741	23	’s	’s	PART
inlawrev-28371	741	24	liabilities	liability	NOUN
inlawrev-28371	741	25	for	for	ADP
inlawrev-28371	741	26	sales	sale	NOUN
inlawrev-28371	741	27	and	and	CCONJ
inlawrev-28371	741	28	use	use	NOUN
inlawrev-28371	741	29	,	,	PUNCT
inlawrev-28371	741	30	food	food	NOUN
inlawrev-28371	741	31	and	and	CCONJ
inlawrev-28371	741	32	beverage	beverage	NOUN
inlawrev-28371	741	33	,	,	PUNCT
inlawrev-28371	741	34	and	and	CCONJ
inlawrev-28371	741	35	county	county	NOUN
inlawrev-28371	741	36	innkeeper	innkeeper	NOUN
inlawrev-28371	741	37	taxes.323	taxes.323	DET
inlawrev-28371	741	38	the	the	DET
inlawrev-28371	741	39	tax	tax	NOUN
inlawrev-28371	741	40	liabilities	liability	NOUN
inlawrev-28371	741	41	include	include	VERB
inlawrev-28371	741	42	any	any	DET
inlawrev-28371	741	43	interest	interest	NOUN
inlawrev-28371	741	44	or	or	CCONJ
inlawrev-28371	741	45	penalties	penalty	NOUN
inlawrev-28371	741	46	imposed	impose	VERB
inlawrev-28371	741	47	on	on	ADP
inlawrev-28371	741	48	the	the	DET
inlawrev-28371	741	49	assets	asset	NOUN
inlawrev-28371	741	50	’	'	PUNCT
inlawrev-28371	741	51	seller.324	seller.324	VERB
inlawrev-28371	741	52	the	the	DET
inlawrev-28371	741	53	successor	successor	NOUN
inlawrev-28371	741	54	business	business	NOUN
inlawrev-28371	741	55	can	can	AUX
inlawrev-28371	741	56	not	not	PART
inlawrev-28371	741	57	protest	protest	VERB
inlawrev-28371	741	58	the	the	DET
inlawrev-28371	741	59	tax	tax	NOUN
inlawrev-28371	741	60	liabilities	liability	NOUN
inlawrev-28371	741	61	if	if	SCONJ
inlawrev-28371	741	62	the	the	DET
inlawrev-28371	741	63	transferring	transferring	NOUN
inlawrev-28371	741	64	person	person	NOUN
inlawrev-28371	741	65	or	or	CCONJ
inlawrev-28371	741	66	business	business	NOUN
inlawrev-28371	741	67	exhausted	exhaust	VERB
inlawrev-28371	741	68	its	its	PRON
inlawrev-28371	741	69	tax	tax	NOUN
inlawrev-28371	741	70	protest	protest	NOUN
inlawrev-28371	741	71	remedies	remedy	NOUN
inlawrev-28371	741	72	before	before	SCONJ
inlawrev-28371	741	73	the	the	DET
inlawrev-28371	741	74	sale.325	sale.325	PROPN
inlawrev-28371	741	75	the	the	DET
inlawrev-28371	741	76	successor	successor	NOUN
inlawrev-28371	741	77	business	business	NOUN
inlawrev-28371	741	78	can	can	AUX
inlawrev-28371	741	79	always	always	ADV
inlawrev-28371	741	80	,	,	PUNCT
inlawrev-28371	741	81	though	though	ADV
inlawrev-28371	741	82	,	,	PUNCT
inlawrev-28371	741	83	protest	protest	VERB
inlawrev-28371	741	84	whether	whether	SCONJ
inlawrev-28371	741	85	it	it	PRON
inlawrev-28371	741	86	qualifies	qualify	VERB
inlawrev-28371	741	87	as	as	ADP
inlawrev-28371	741	88	a	a	DET
inlawrev-28371	741	89	successor	successor	NOUN
inlawrev-28371	741	90	of	of	ADP
inlawrev-28371	741	91	the	the	DET
inlawrev-28371	741	92	transferring	transfer	VERB
inlawrev-28371	741	93	person	person	NOUN
inlawrev-28371	741	94	or	or	CCONJ
inlawrev-28371	742	1	the	the	DET
inlawrev-28371	742	2	business	business	NOUN
inlawrev-28371	742	3	’s	’s	PART
inlawrev-28371	742	4	tax	tax	NOUN
inlawrev-28371	742	5	liabilities.326	liabilities.326	ADV
inlawrev-28371	742	6	finally	finally	ADV
inlawrev-28371	742	7	,	,	PUNCT
inlawrev-28371	742	8	the	the	DET
inlawrev-28371	742	9	transfer	transfer	NOUN
inlawrev-28371	742	10	in	in	ADP
inlawrev-28371	742	11	bulk	bulk	NOUN
inlawrev-28371	742	12	of	of	ADP
inlawrev-28371	742	13	a	a	DET
inlawrev-28371	742	14	business	business	NOUN
inlawrev-28371	742	15	’s	’s	PART
inlawrev-28371	742	16	assets	asset	NOUN
inlawrev-28371	742	17	and	and	CCONJ
inlawrev-28371	742	18	the	the	DET
inlawrev-28371	742	19	creation	creation	NOUN
inlawrev-28371	742	20	of	of	ADP
inlawrev-28371	742	21	successor	successor	NOUN
inlawrev-28371	742	22	tax	tax	NOUN
inlawrev-28371	742	23	liability	liability	NOUN
inlawrev-28371	742	24	for	for	ADP
inlawrev-28371	742	25	the	the	DET
inlawrev-28371	742	26	assets	asset	NOUN
inlawrev-28371	742	27	’	'	PUNCT
inlawrev-28371	742	28	purchaser	purchaser	NOUN
inlawrev-28371	742	29	does	do	AUX
inlawrev-28371	742	30	not	not	PART
inlawrev-28371	742	31	relieve	relieve	VERB
inlawrev-28371	742	32	the	the	DET
inlawrev-28371	742	33	seller	seller	NOUN
inlawrev-28371	742	34	of	of	ADP
inlawrev-28371	742	35	its	its	PRON
inlawrev-28371	742	36	original	original	ADJ
inlawrev-28371	742	37	tax	tax	NOUN
inlawrev-28371	742	38	liability.327	liability.327	NOUN
inlawrev-28371	742	39	the	the	DET
inlawrev-28371	742	40	department	department	NOUN
inlawrev-28371	742	41	can	can	AUX
inlawrev-28371	742	42	seek	seek	VERB
inlawrev-28371	742	43	the	the	DET
inlawrev-28371	742	44	collection	collection	NOUN
inlawrev-28371	742	45	of	of	ADP
inlawrev-28371	742	46	taxes	taxis	NOUN
inlawrev-28371	742	47	from	from	ADP
inlawrev-28371	742	48	the	the	DET
inlawrev-28371	742	49	purchaser	purchaser	NOUN
inlawrev-28371	742	50	,	,	PUNCT
inlawrev-28371	742	51	the	the	DET
inlawrev-28371	742	52	seller	seller	NOUN
inlawrev-28371	742	53	,	,	PUNCT
inlawrev-28371	742	54	or	or	CCONJ
inlawrev-28371	742	55	both	both	PRON
inlawrev-28371	742	56	simultaneously	simultaneously	ADV
inlawrev-28371	742	57	so	so	ADV
inlawrev-28371	742	58	long	long	ADV
inlawrev-28371	742	59	as	as	SCONJ
inlawrev-28371	742	60	it	it	PRON
inlawrev-28371	742	61	ultimately	ultimately	ADV
inlawrev-28371	742	62	collects	collect	VERB
inlawrev-28371	742	63	only	only	ADV
inlawrev-28371	742	64	the	the	DET
inlawrev-28371	742	65	total	total	ADJ
inlawrev-28371	742	66	taxes	taxis	NOUN
inlawrev-28371	742	67	,	,	PUNCT
inlawrev-28371	742	68	interest	interest	NOUN
inlawrev-28371	742	69	,	,	PUNCT
inlawrev-28371	742	70	and	and	CCONJ
inlawrev-28371	742	71	penalties	penalty	NOUN
inlawrev-28371	742	72	due.328	due.328	VERB
inlawrev-28371	742	73	the	the	DET
inlawrev-28371	742	74	new	new	ADJ
inlawrev-28371	742	75	statute	statute	NOUN
inlawrev-28371	742	76	also	also	ADV
inlawrev-28371	742	77	creates	create	VERB
inlawrev-28371	742	78	a	a	DET
inlawrev-28371	742	79	process	process	NOUN
inlawrev-28371	742	80	by	by	ADP
inlawrev-28371	742	81	which	which	PRON
inlawrev-28371	742	82	either	either	CCONJ
inlawrev-28371	742	83	the	the	DET
inlawrev-28371	742	84	purchaser	purchaser	NOUN
inlawrev-28371	742	85	or	or	CCONJ
inlawrev-28371	742	86	the	the	DET
inlawrev-28371	742	87	seller	seller	NOUN
inlawrev-28371	742	88	can	can	AUX
inlawrev-28371	742	89	acquire	acquire	VERB
inlawrev-28371	742	90	a	a	DET
inlawrev-28371	742	91	tax	tax	NOUN
inlawrev-28371	742	92	clearance	clearance	NOUN
inlawrev-28371	742	93	letter	letter	NOUN
inlawrev-28371	742	94	from	from	ADP
inlawrev-28371	742	95	the	the	DET
inlawrev-28371	742	96	department	department	NOUN
inlawrev-28371	742	97	.	.	PUNCT
inlawrev-28371	743	1	to	to	PART
inlawrev-28371	743	2	acquire	acquire	VERB
inlawrev-28371	743	3	such	such	DET
inlawrev-28371	743	4	a	a	DET
inlawrev-28371	743	5	letter	letter	NOUN
inlawrev-28371	743	6	,	,	PUNCT
inlawrev-28371	743	7	forty	forty	NUM
inlawrev-28371	743	8	-	-	PUNCT
inlawrev-28371	743	9	five	five	NUM
inlawrev-28371	743	10	days	day	NOUN
inlawrev-28371	743	11	before	before	SCONJ
inlawrev-28371	743	12	the	the	DET
inlawrev-28371	743	13	purchaser	purchaser	NOUN
inlawrev-28371	743	14	takes	take	VERB
inlawrev-28371	743	15	possession	possession	NOUN
inlawrev-28371	743	16	of	of	ADP
inlawrev-28371	743	17	the	the	DET
inlawrev-28371	743	18	assets	asset	NOUN
inlawrev-28371	743	19	or	or	CCONJ
inlawrev-28371	743	20	pays	pay	VERB
inlawrev-28371	743	21	the	the	DET
inlawrev-28371	743	22	purchase	purchase	NOUN
inlawrev-28371	743	23	price	price	NOUN
inlawrev-28371	743	24	and	and	CCONJ
inlawrev-28371	743	25	using	use	VERB
inlawrev-28371	743	26	a	a	DET
inlawrev-28371	743	27	form	form	NOUN
inlawrev-28371	743	28	prescribed	prescribe	VERB
inlawrev-28371	743	29	by	by	ADP
inlawrev-28371	743	30	the	the	DET
inlawrev-28371	743	31	department	department	NOUN
inlawrev-28371	743	32	,	,	PUNCT
inlawrev-28371	743	33	either	either	CCONJ
inlawrev-28371	743	34	the	the	DET
inlawrev-28371	743	35	purchaser	purchaser	NOUN
inlawrev-28371	743	36	or	or	CCONJ
inlawrev-28371	743	37	seller	seller	NOUN
inlawrev-28371	743	38	can	can	AUX
inlawrev-28371	743	39	notify	notify	VERB
inlawrev-28371	743	40	the	the	DET
inlawrev-28371	743	41	department	department	NOUN
inlawrev-28371	743	42	of	of	ADP
inlawrev-28371	743	43	the	the	DET
inlawrev-28371	743	44	impending	impending	ADJ
inlawrev-28371	743	45	asset	asset	NOUN
inlawrev-28371	743	46	transfer	transfer	NOUN
inlawrev-28371	743	47	,	,	PUNCT
inlawrev-28371	743	48	the	the	DET
inlawrev-28371	743	49	transfer	transfer	NOUN
inlawrev-28371	743	50	’s	’s	PART
inlawrev-28371	743	51	terms	term	NOUN
inlawrev-28371	743	52	and	and	CCONJ
inlawrev-28371	743	53	conditions	condition	NOUN
inlawrev-28371	743	54	,	,	PUNCT
inlawrev-28371	743	55	and	and	CCONJ
inlawrev-28371	743	56	both	both	CCONJ
inlawrev-28371	743	57	the	the	DET
inlawrev-28371	743	58	purchaser	purchaser	NOUN
inlawrev-28371	743	59	’s	’s	NOUN
inlawrev-28371	743	60	and	and	CCONJ
inlawrev-28371	743	61	seller	seller	NOUN
inlawrev-28371	743	62	’s	’s	PART
inlawrev-28371	743	63	tax	tax	NOUN
inlawrev-28371	743	64	identification	identification	NOUN
inlawrev-28371	743	65	numbers.329	numbers.329	NUM
inlawrev-28371	743	66	within	within	ADP
inlawrev-28371	743	67	a	a	DET
inlawrev-28371	743	68	prescribed	prescribed	ADJ
inlawrev-28371	743	69	period	period	NOUN
inlawrev-28371	743	70	,	,	PUNCT
inlawrev-28371	743	71	the	the	DET
inlawrev-28371	743	72	department	department	NOUN
inlawrev-28371	743	73	will	will	AUX
inlawrev-28371	743	74	notify	notify	VERB
inlawrev-28371	743	75	the	the	DET
inlawrev-28371	743	76	parties	party	NOUN
inlawrev-28371	743	77	as	as	ADP
inlawrev-28371	743	78	to	to	ADP
inlawrev-28371	743	79	the	the	DET
inlawrev-28371	743	80	existence	existence	NOUN
inlawrev-28371	743	81	of	of	ADP
inlawrev-28371	743	82	tax	tax	NOUN
inlawrev-28371	743	83	liabilities	liability	NOUN
inlawrev-28371	743	84	and	and	CCONJ
inlawrev-28371	743	85	their	their	PRON
inlawrev-28371	743	86	amounts	amount	NOUN
inlawrev-28371	743	87	,	,	PUNCT
inlawrev-28371	743	88	or	or	CCONJ
inlawrev-28371	743	89	that	that	SCONJ
inlawrev-28371	743	90	no	no	DET
inlawrev-28371	743	91	liabilities	liability	NOUN
inlawrev-28371	743	92	exist.330	exist.330	NUM
inlawrev-28371	743	93	in	in	ADP
inlawrev-28371	743	94	the	the	DET
inlawrev-28371	743	95	latter	latter	ADJ
inlawrev-28371	743	96	case	case	NOUN
inlawrev-28371	743	97	,	,	PUNCT
inlawrev-28371	743	98	the	the	DET
inlawrev-28371	743	99	department	department	NOUN
inlawrev-28371	743	100	will	will	AUX
inlawrev-28371	743	101	issue	issue	VERB
inlawrev-28371	743	102	the	the	DET
inlawrev-28371	743	103	parties	party	NOUN
inlawrev-28371	743	104	a	a	DET
inlawrev-28371	743	105	tax	tax	NOUN
inlawrev-28371	743	106	clearance	clearance	NOUN
inlawrev-28371	743	107	letter.331	letter.331	PROPN
inlawrev-28371	743	108	indiana	indiana	PROPN
inlawrev-28371	743	109	’s	’s	PART
inlawrev-28371	743	110	new	new	ADJ
inlawrev-28371	743	111	bulk	bulk	ADJ
inlawrev-28371	743	112	sale	sale	NOUN
inlawrev-28371	743	113	exception	exception	NOUN
inlawrev-28371	743	114	has	have	VERB
inlawrev-28371	743	115	one	one	NUM
inlawrev-28371	743	116	benefit	benefit	NOUN
inlawrev-28371	743	117	for	for	ADP
inlawrev-28371	743	118	taxpayers	taxpayer	NOUN
inlawrev-28371	743	119	.	.	PUNCT
inlawrev-28371	744	1	a	a	DET
inlawrev-28371	744	2	transfer	transfer	NOUN
inlawrev-28371	744	3	in	in	ADP
inlawrev-28371	744	4	bulk	bulk	NOUN
inlawrev-28371	744	5	of	of	ADP
inlawrev-28371	744	6	a	a	DET
inlawrev-28371	744	7	business	business	NOUN
inlawrev-28371	744	8	’s	’s	PART
inlawrev-28371	744	9	assets	asset	NOUN
inlawrev-28371	744	10	does	do	AUX
inlawrev-28371	744	11	not	not	PART
inlawrev-28371	744	12	constitute	constitute	VERB
inlawrev-28371	744	13	a	a	DET
inlawrev-28371	744	14	retail	retail	ADJ
inlawrev-28371	744	15	transaction	transaction	NOUN
inlawrev-28371	744	16	or	or	CCONJ
inlawrev-28371	744	17	,	,	PUNCT
inlawrev-28371	744	18	therefore	therefore	ADV
inlawrev-28371	744	19	,	,	PUNCT
inlawrev-28371	744	20	a	a	DET
inlawrev-28371	744	21	taxable	taxable	ADJ
inlawrev-28371	744	22	one.332	one.332	NOUN
inlawrev-28371	744	23	in	in	ADP
inlawrev-28371	744	24	other	other	ADJ
inlawrev-28371	744	25	words	word	NOUN
inlawrev-28371	744	26	,	,	PUNCT
inlawrev-28371	744	27	indiana	indiana	PROPN
inlawrev-28371	744	28	does	do	AUX
inlawrev-28371	744	29	not	not	PART
inlawrev-28371	744	30	impose	impose	VERB
inlawrev-28371	744	31	its	its	PRON
inlawrev-28371	744	32	sales	sale	NOUN
inlawrev-28371	744	33	and	and	CCONJ
inlawrev-28371	744	34	use	use	VERB
inlawrev-28371	744	35	taxes	taxis	NOUN
inlawrev-28371	744	36	on	on	ADP
inlawrev-28371	744	37	a	a	DET
inlawrev-28371	744	38	qualifying	qualify	VERB
inlawrev-28371	744	39	bulk	bulk	ADJ
inlawrev-28371	744	40	sale	sale	NOUN
inlawrev-28371	744	41	of	of	ADP
inlawrev-28371	744	42	a	a	DET
inlawrev-28371	744	43	business	business	NOUN
inlawrev-28371	744	44	’s	’s	PART
inlawrev-28371	744	45	assets	asset	NOUN
inlawrev-28371	744	46	.	.	PUNCT
inlawrev-28371	745	1	333	333	NUM
inlawrev-28371	745	2	excluded	exclude	VERB
inlawrev-28371	745	3	from	from	ADP
inlawrev-28371	745	4	this	this	DET
inlawrev-28371	745	5	transfer	transfer	NOUN
inlawrev-28371	745	6	tax	tax	NOUN
inlawrev-28371	745	7	exemption	exemption	NOUN
inlawrev-28371	745	8	are	be	AUX
inlawrev-28371	745	9	inventory	inventory	NOUN
inlawrev-28371	745	10	,	,	PUNCT
inlawrev-28371	745	11	motor	motor	NOUN
inlawrev-28371	745	12	vehicles	vehicle	NOUN
inlawrev-28371	745	13	,	,	PUNCT
inlawrev-28371	745	14	watercraft	watercraft	NOUN
inlawrev-28371	745	15	,	,	PUNCT
inlawrev-28371	745	16	aircraft	aircraft	NOUN
inlawrev-28371	745	17	,	,	PUNCT
inlawrev-28371	745	18	and	and	CCONJ
inlawrev-28371	745	19	rental	rental	ADJ
inlawrev-28371	745	20	property.334	property.334	NOUN
inlawrev-28371	745	21	inventory	inventory	NOUN
inlawrev-28371	745	22	acquired	acquire	VERB
inlawrev-28371	745	23	in	in	ADP
inlawrev-28371	745	24	a	a	DET
inlawrev-28371	745	25	bulk	bulk	ADJ
inlawrev-28371	745	26	sale	sale	NOUN
inlawrev-28371	745	27	,	,	PUNCT
inlawrev-28371	745	28	however	however	ADV
inlawrev-28371	745	29	,	,	PUNCT
inlawrev-28371	745	30	can	can	AUX
inlawrev-28371	745	31	likely	likely	ADV
inlawrev-28371	745	32	be	be	AUX
inlawrev-28371	745	33	shielded	shield	VERB
inlawrev-28371	745	34	from	from	ADP
inlawrev-28371	745	35	the	the	DET
inlawrev-28371	745	36	imposition	imposition	NOUN
inlawrev-28371	745	37	of	of	ADP
inlawrev-28371	745	38	sales	sale	NOUN
inlawrev-28371	745	39	or	or	CCONJ
inlawrev-28371	745	40	use	use	VERB
inlawrev-28371	745	41	taxes	taxis	NOUN
inlawrev-28371	745	42	on	on	ADP
inlawrev-28371	745	43	that	that	DET
inlawrev-28371	745	44	sale	sale	NOUN
inlawrev-28371	745	45	if	if	SCONJ
inlawrev-28371	745	46	the	the	DET
inlawrev-28371	745	47	assets	asset	NOUN
inlawrev-28371	745	48	’	'	PUNCT
inlawrev-28371	745	49	purchaser	purchaser	NOUN
inlawrev-28371	745	50	—	—	PUNCT
inlawrev-28371	745	51	—	—	PUNCT
inlawrev-28371	745	52	—	—	PUNCT
inlawrev-28371	745	53	—	—	PUNCT
inlawrev-28371	745	54	—	—	PUNCT
inlawrev-28371	745	55	—	—	PUNCT
inlawrev-28371	745	56	—	—	PUNCT
inlawrev-28371	745	57	—	—	PUNCT
inlawrev-28371	745	58	—	—	PUNCT
inlawrev-28371	745	59	—	—	PUNCT
inlawrev-28371	745	60	—	—	PUNCT
inlawrev-28371	745	61	—	—	PUNCT
inlawrev-28371	745	62	—	—	PUNCT
inlawrev-28371	745	63	—	—	PUNCT
inlawrev-28371	745	64	—	—	PUNCT
inlawrev-28371	745	65	—	—	PUNCT
inlawrev-28371	745	66	—	—	PUNCT
inlawrev-28371	745	67	—	—	PUNCT
inlawrev-28371	745	68	—	—	PUNCT
inlawrev-28371	745	69	—	—	PUNCT
inlawrev-28371	745	70	—	—	PUNCT
inlawrev-28371	745	71	—	—	PUNCT
inlawrev-28371	745	72	—	—	PUNCT
inlawrev-28371	745	73	—	—	PUNCT
inlawrev-28371	745	74	—	—	PUNCT
inlawrev-28371	745	75	—	—	PUNCT
inlawrev-28371	745	76	—	—	PUNCT
inlawrev-28371	745	77	—	—	PUNCT
inlawrev-28371	745	78	—	—	PUNCT
inlawrev-28371	745	79	322	322	NUM
inlawrev-28371	745	80	.	.	PUNCT
inlawrev-28371	746	1	i	i	PRON
inlawrev-28371	746	2	d.	d.	PROPN
inlawrev-28371	746	3	323	323	NUM
inlawrev-28371	746	4	.	.	PUNCT
inlawrev-28371	747	1	i	i	PRON
inlawrev-28371	747	2	d.	d.	PROPN
inlawrev-28371	747	3	§	§	PROPN
inlawrev-28371	747	4	6	6	NUM
inlawrev-28371	747	5	-	-	SYM
inlawrev-28371	747	6	8.1	8.1	NUM
inlawrev-28371	747	7	-	-	PUNCT
inlawrev-28371	747	8	10	10	NUM
inlawrev-28371	747	9	-	-	PUNCT
inlawrev-28371	747	10	9.5(a)(1	9.5(a)(1	NUM
inlawrev-28371	747	11	)	)	PUNCT
inlawrev-28371	747	12	,	,	PUNCT
inlawrev-28371	747	13	(	(	PUNCT
inlawrev-28371	747	14	6	6	NUM
inlawrev-28371	747	15	)	)	PUNCT
inlawrev-28371	747	16	.	.	PUNCT
inlawrev-28371	748	1	324	324	NUM
inlawrev-28371	748	2	.	.	PUNCT
inlawrev-28371	749	1	i	i	PRON
inlawrev-28371	749	2	d.	d.	PROPN
inlawrev-28371	749	3	§	§	PROPN
inlawrev-28371	749	4	6	6	NUM
inlawrev-28371	749	5	-	-	SYM
inlawrev-28371	749	6	8.1	8.1	NUM
inlawrev-28371	749	7	-	-	PUNCT
inlawrev-28371	749	8	10	10	NUM
inlawrev-28371	749	9	-	-	PUNCT
inlawrev-28371	749	10	9.5(k	9.5(k	NUM
inlawrev-28371	749	11	)	)	PUNCT
inlawrev-28371	749	12	.	.	PUNCT
inlawrev-28371	750	1	325	325	NUM
inlawrev-28371	750	2	.	.	PUNCT
inlawrev-28371	751	1	i	i	PRON
inlawrev-28371	751	2	d.	d.	PROPN
inlawrev-28371	751	3	§	§	PROPN
inlawrev-28371	751	4	6	6	NUM
inlawrev-28371	751	5	-	-	SYM
inlawrev-28371	751	6	8.1	8.1	NUM
inlawrev-28371	751	7	-	-	PUNCT
inlawrev-28371	751	8	10	10	NUM
inlawrev-28371	751	9	-	-	NUM
inlawrev-28371	751	10	9.5(h	9.5(h	NUM
inlawrev-28371	751	11	)	)	PUNCT
inlawrev-28371	751	12	.	.	PUNCT
inlawrev-28371	752	1	326	326	NUM
inlawrev-28371	752	2	.	.	PUNCT
inlawrev-28371	753	1	i	i	PRON
inlawrev-28371	753	2	d.	d.	PROPN
inlawrev-28371	753	3	327	327	NUM
inlawrev-28371	753	4	.	.	PUNCT
inlawrev-28371	754	1	i	i	PRON
inlawrev-28371	754	2	d.	d.	PROPN
inlawrev-28371	754	3	§	§	PROPN
inlawrev-28371	754	4	6	6	NUM
inlawrev-28371	754	5	-	-	SYM
inlawrev-28371	754	6	8.1	8.1	NUM
inlawrev-28371	754	7	-	-	PUNCT
inlawrev-28371	754	8	10	10	NUM
inlawrev-28371	754	9	-	-	PUNCT
inlawrev-28371	754	10	9.5(j	9.5(j	NUM
inlawrev-28371	754	11	)	)	PUNCT
inlawrev-28371	754	12	.	.	PUNCT
inlawrev-28371	755	1	328	328	NUM
inlawrev-28371	755	2	.	.	PUNCT
inlawrev-28371	756	1	i	i	PRON
inlawrev-28371	756	2	d.	d.	PROPN
inlawrev-28371	756	3	§	§	PROPN
inlawrev-28371	756	4	6	6	NUM
inlawrev-28371	756	5	-	-	SYM
inlawrev-28371	756	6	8.1	8.1	NUM
inlawrev-28371	756	7	-	-	PUNCT
inlawrev-28371	756	8	10	10	NUM
inlawrev-28371	756	9	-	-	PUNCT
inlawrev-28371	756	10	9.5(k	9.5(k	NUM
inlawrev-28371	756	11	)	)	PUNCT
inlawrev-28371	756	12	.	.	PUNCT
inlawrev-28371	757	1	329	329	NUM
inlawrev-28371	757	2	.	.	PUNCT
inlawrev-28371	758	1	i	i	PRON
inlawrev-28371	758	2	d.	d.	PROPN
inlawrev-28371	758	3	§	§	PROPN
inlawrev-28371	758	4	6	6	NUM
inlawrev-28371	758	5	-	-	SYM
inlawrev-28371	758	6	8.1	8.1	NUM
inlawrev-28371	758	7	-	-	PUNCT
inlawrev-28371	758	8	10	10	NUM
inlawrev-28371	758	9	-	-	PUNCT
inlawrev-28371	758	10	9.5(b	9.5(b	NUM
inlawrev-28371	758	11	)	)	PUNCT
inlawrev-28371	758	12	.	.	PUNCT
inlawrev-28371	759	1	330	330	NUM
inlawrev-28371	759	2	.	.	PUNCT
inlawrev-28371	760	1	i	i	PRON
inlawrev-28371	760	2	d.	d.	PROPN
inlawrev-28371	760	3	§	§	PROPN
inlawrev-28371	760	4	6	6	NUM
inlawrev-28371	760	5	-	-	SYM
inlawrev-28371	760	6	8.1	8.1	NUM
inlawrev-28371	760	7	-	-	PUNCT
inlawrev-28371	760	8	10	10	NUM
inlawrev-28371	760	9	-	-	PUNCT
inlawrev-28371	760	10	9.5(c)(2	9.5(c)(2	NOUN
inlawrev-28371	760	11	)	)	PUNCT
inlawrev-28371	760	12	,	,	PUNCT
inlawrev-28371	760	13	(	(	PUNCT
inlawrev-28371	760	14	3	3	NUM
inlawrev-28371	760	15	)	)	PUNCT
inlawrev-28371	760	16	.	.	PUNCT
inlawrev-28371	761	1	331	331	X
inlawrev-28371	761	2	.	.	PUNCT
inlawrev-28371	762	1	i	i	PRON
inlawrev-28371	762	2	d.	d.	PROPN
inlawrev-28371	762	3	§	§	PROPN
inlawrev-28371	762	4	6	6	NUM
inlawrev-28371	762	5	-	-	SYM
inlawrev-28371	762	6	8.1	8.1	NUM
inlawrev-28371	762	7	-	-	PUNCT
inlawrev-28371	762	8	10	10	NUM
inlawrev-28371	762	9	-	-	PUNCT
inlawrev-28371	762	10	9.5(c)(3	9.5(c)(3	NOUN
inlawrev-28371	762	11	)	)	PUNCT
inlawrev-28371	762	12	.	.	PUNCT
inlawrev-28371	763	1	332	332	NUM
inlawrev-28371	763	2	.	.	PUNCT
inlawrev-28371	764	1	i	i	PRON
inlawrev-28371	764	2	d.	d.	PROPN
inlawrev-28371	764	3	§	§	PROPN
inlawrev-28371	764	4	6	6	NUM
inlawrev-28371	764	5	-	-	SYM
inlawrev-28371	764	6	8.1	8.1	NUM
inlawrev-28371	764	7	-	-	PUNCT
inlawrev-28371	764	8	10	10	NUM
inlawrev-28371	764	9	-	-	PUNCT
inlawrev-28371	764	10	9.5(i	9.5(i	NUM
inlawrev-28371	764	11	)	)	PUNCT
inlawrev-28371	764	12	.	.	PUNCT
inlawrev-28371	765	1	333	333	NUM
inlawrev-28371	765	2	.	.	PUNCT
inlawrev-28371	766	1	i	i	PRON
inlawrev-28371	766	2	d.	d.	PROPN
inlawrev-28371	766	3	334	334	NUM
inlawrev-28371	766	4	.	.	PUNCT
inlawrev-28371	767	1	i	i	PRON
inlawrev-28371	767	2	d.	d.	PROPN
inlawrev-28371	767	3	2024	2024	NUM
inlawrev-28371	767	4	]	]	PUNCT
inlawrev-28371	767	5	tax	tax	NOUN
inlawrev-28371	767	6	law	law	NOUN
inlawrev-28371	767	7	1009	1009	NUM
inlawrev-28371	767	8	intends	intend	VERB
inlawrev-28371	767	9	to	to	PART
inlawrev-28371	767	10	resell	resell	VERB
inlawrev-28371	767	11	the	the	DET
inlawrev-28371	767	12	inventory	inventory	NOUN
inlawrev-28371	767	13	and	and	CCONJ
inlawrev-28371	767	14	provides	provide	VERB
inlawrev-28371	767	15	a	a	DET
inlawrev-28371	767	16	sale	sale	NOUN
inlawrev-28371	767	17	-	-	PUNCT
inlawrev-28371	767	18	for	for	ADP
inlawrev-28371	767	19	-	-	PUNCT
inlawrev-28371	767	20	resale	resale	NOUN
inlawrev-28371	767	21	certificate	certificate	NOUN
inlawrev-28371	767	22	to	to	ADP
inlawrev-28371	767	23	the	the	DET
inlawrev-28371	767	24	seller	seller	NOUN
inlawrev-28371	767	25	contemporaneously	contemporaneously	ADV
inlawrev-28371	767	26	with	with	ADP
inlawrev-28371	767	27	the	the	DET
inlawrev-28371	767	28	bulk	bulk	NOUN
inlawrev-28371	767	29	sale.335	sale.335	NOUN
inlawrev-28371	767	30	d.	d.	PROPN
inlawrev-28371	767	31	department	department	PROPN
inlawrev-28371	767	32	of	of	ADP
inlawrev-28371	767	33	revenue	revenue	NOUN
inlawrev-28371	767	34	administrative	administrative	ADJ
inlawrev-28371	767	35	matters	matter	NOUN
inlawrev-28371	767	36	in	in	ADP
inlawrev-28371	767	37	the	the	DET
inlawrev-28371	767	38	early	early	ADJ
inlawrev-28371	767	39	2000s	2000s	NUM
inlawrev-28371	767	40	,	,	PUNCT
inlawrev-28371	767	41	the	the	DET
inlawrev-28371	767	42	indiana	indiana	PROPN
inlawrev-28371	767	43	department	department	PROPN
inlawrev-28371	767	44	of	of	ADP
inlawrev-28371	767	45	revenue	revenue	NOUN
inlawrev-28371	767	46	publicly	publicly	ADV
inlawrev-28371	767	47	provided	provide	VERB
inlawrev-28371	767	48	the	the	DET
inlawrev-28371	767	49	name	name	NOUN
inlawrev-28371	767	50	and	and	CCONJ
inlawrev-28371	767	51	business	business	NOUN
inlawrev-28371	767	52	address	address	NOUN
inlawrev-28371	767	53	of	of	ADP
inlawrev-28371	767	54	a	a	DET
inlawrev-28371	767	55	person	person	NOUN
inlawrev-28371	767	56	issued	issue	VERB
inlawrev-28371	767	57	a	a	DET
inlawrev-28371	767	58	retail	retail	ADJ
inlawrev-28371	767	59	merchant	merchant	NOUN
inlawrev-28371	767	60	certificate	certificate	NOUN
inlawrev-28371	767	61	and	and	CCONJ
inlawrev-28371	767	62	verified	verify	VERB
inlawrev-28371	767	63	the	the	DET
inlawrev-28371	767	64	certificate	certificate	NOUN
inlawrev-28371	767	65	’s	’s	PART
inlawrev-28371	767	66	active	active	ADJ
inlawrev-28371	767	67	or	or	CCONJ
inlawrev-28371	767	68	inactive	inactive	ADJ
inlawrev-28371	767	69	status	status	NOUN
inlawrev-28371	767	70	via	via	ADP
inlawrev-28371	767	71	its	its	PRON
inlawrev-28371	767	72	website	website	NOUN
inlawrev-28371	767	73	or	or	CCONJ
inlawrev-28371	767	74	in	in	ADP
inlawrev-28371	767	75	response	response	NOUN
inlawrev-28371	767	76	to	to	ADP
inlawrev-28371	767	77	phone	phone	NOUN
inlawrev-28371	767	78	inquiries	inquiry	NOUN
inlawrev-28371	767	79	.	.	PUNCT
inlawrev-28371	768	1	it	it	PRON
inlawrev-28371	768	2	stopped	stop	VERB
inlawrev-28371	768	3	this	this	DET
inlawrev-28371	768	4	practice	practice	NOUN
inlawrev-28371	768	5	,	,	PUNCT
inlawrev-28371	768	6	fearing	fear	VERB
inlawrev-28371	768	7	it	it	PRON
inlawrev-28371	768	8	might	might	AUX
inlawrev-28371	768	9	violate	violate	VERB
inlawrev-28371	768	10	the	the	DET
inlawrev-28371	768	11	confidentiality	confidentiality	NOUN
inlawrev-28371	768	12	of	of	ADP
inlawrev-28371	768	13	taxpayer	taxpayer	NOUN
inlawrev-28371	768	14	information	information	NOUN
inlawrev-28371	768	15	—	—	PUNCT
inlawrev-28371	768	16	a	a	DET
inlawrev-28371	768	17	violation	violation	NOUN
inlawrev-28371	768	18	that	that	PRON
inlawrev-28371	768	19	constitutes	constitute	VERB
inlawrev-28371	768	20	a	a	DET
inlawrev-28371	768	21	crime	crime	NOUN
inlawrev-28371	768	22	in	in	ADP
inlawrev-28371	768	23	indiana.336	indiana.336	NOUN
inlawrev-28371	768	24	despite	despite	SCONJ
inlawrev-28371	768	25	this	this	PRON
inlawrev-28371	768	26	,	,	PUNCT
inlawrev-28371	768	27	it	it	PRON
inlawrev-28371	768	28	remained	remain	VERB
inlawrev-28371	768	29	important	important	ADJ
inlawrev-28371	768	30	for	for	ADP
inlawrev-28371	768	31	retail	retail	ADJ
inlawrev-28371	768	32	customers	customer	NOUN
inlawrev-28371	768	33	purchasing	purchase	VERB
inlawrev-28371	768	34	taxable	taxable	ADJ
inlawrev-28371	768	35	goods	good	NOUN
inlawrev-28371	768	36	or	or	CCONJ
inlawrev-28371	768	37	services	service	NOUN
inlawrev-28371	768	38	from	from	ADP
inlawrev-28371	768	39	a	a	DET
inlawrev-28371	768	40	seller	seller	NOUN
inlawrev-28371	768	41	to	to	PART
inlawrev-28371	768	42	inquire	inquire	VERB
inlawrev-28371	768	43	as	as	ADP
inlawrev-28371	768	44	to	to	ADP
inlawrev-28371	768	45	the	the	DET
inlawrev-28371	768	46	seller	seller	NOUN
inlawrev-28371	768	47	’s	’s	PART
inlawrev-28371	768	48	status	status	NOUN
inlawrev-28371	768	49	as	as	ADP
inlawrev-28371	768	50	active	active	ADJ
inlawrev-28371	768	51	or	or	CCONJ
inlawrev-28371	768	52	inactive.337	inactive.337	VERB
inlawrev-28371	768	53	a	a	DET
inlawrev-28371	768	54	seller	seller	NOUN
inlawrev-28371	768	55	’s	’s	PART
inlawrev-28371	768	56	inactive	inactive	ADJ
inlawrev-28371	768	57	status	status	NOUN
inlawrev-28371	768	58	suggests	suggest	VERB
inlawrev-28371	768	59	that	that	SCONJ
inlawrev-28371	768	60	the	the	DET
inlawrev-28371	768	61	department	department	NOUN
inlawrev-28371	768	62	has	have	AUX
inlawrev-28371	768	63	revoked	revoke	VERB
inlawrev-28371	768	64	its	its	PRON
inlawrev-28371	768	65	retail	retail	ADJ
inlawrev-28371	768	66	merchant	merchant	NOUN
inlawrev-28371	768	67	certificate	certificate	NOUN
inlawrev-28371	768	68	due	due	ADP
inlawrev-28371	768	69	to	to	ADP
inlawrev-28371	768	70	a	a	DET
inlawrev-28371	768	71	failure	failure	NOUN
inlawrev-28371	768	72	to	to	PART
inlawrev-28371	768	73	remit	remit	VERB
inlawrev-28371	768	74	sales	sale	NOUN
inlawrev-28371	768	75	taxes	taxis	NOUN
inlawrev-28371	768	76	,	,	PUNCT
inlawrev-28371	768	77	a	a	DET
inlawrev-28371	768	78	failure	failure	NOUN
inlawrev-28371	768	79	to	to	PART
inlawrev-28371	768	80	file	file	VERB
inlawrev-28371	768	81	sales	sale	NOUN
inlawrev-28371	768	82	tax	tax	NOUN
inlawrev-28371	768	83	returns	return	NOUN
inlawrev-28371	768	84	in	in	ADP
inlawrev-28371	768	85	a	a	DET
inlawrev-28371	768	86	timely	timely	ADJ
inlawrev-28371	768	87	manner	manner	NOUN
inlawrev-28371	768	88	,	,	PUNCT
inlawrev-28371	768	89	or	or	CCONJ
inlawrev-28371	768	90	because	because	SCONJ
inlawrev-28371	768	91	of	of	ADP
inlawrev-28371	768	92	its	its	PRON
inlawrev-28371	768	93	owing	owing	ADJ
inlawrev-28371	768	94	delinquent	delinquent	ADJ
inlawrev-28371	768	95	taxes	taxis	NOUN
inlawrev-28371	768	96	.	.	PUNCT
inlawrev-28371	769	1	because	because	SCONJ
inlawrev-28371	769	2	a	a	DET
inlawrev-28371	769	3	retail	retail	ADJ
inlawrev-28371	769	4	customer	customer	NOUN
inlawrev-28371	769	5	remains	remain	VERB
inlawrev-28371	769	6	liable	liable	ADJ
inlawrev-28371	769	7	for	for	ADP
inlawrev-28371	769	8	sales	sale	NOUN
inlawrev-28371	769	9	taxes	taxis	NOUN
inlawrev-28371	769	10	paid	pay	VERB
inlawrev-28371	769	11	to	to	ADP
inlawrev-28371	769	12	a	a	DET
inlawrev-28371	769	13	seller	seller	NOUN
inlawrev-28371	769	14	but	but	CCONJ
inlawrev-28371	769	15	not	not	PART
inlawrev-28371	769	16	remitted	remit	VERB
inlawrev-28371	769	17	to	to	ADP
inlawrev-28371	769	18	the	the	DET
inlawrev-28371	769	19	department	department	NOUN
inlawrev-28371	769	20	,	,	PUNCT
inlawrev-28371	769	21	the	the	DET
inlawrev-28371	769	22	customer	customer	NOUN
inlawrev-28371	769	23	is	be	AUX
inlawrev-28371	769	24	wise	wise	ADJ
inlawrev-28371	769	25	to	to	PART
inlawrev-28371	769	26	ascertain	ascertain	VERB
inlawrev-28371	769	27	a	a	DET
inlawrev-28371	769	28	seller	seller	NOUN
inlawrev-28371	769	29	’s	’s	PART
inlawrev-28371	769	30	status	status	NOUN
inlawrev-28371	769	31	with	with	ADP
inlawrev-28371	769	32	the	the	DET
inlawrev-28371	769	33	department	department	NOUN
inlawrev-28371	769	34	before	before	ADP
inlawrev-28371	769	35	engaging	engage	VERB
inlawrev-28371	769	36	in	in	ADP
inlawrev-28371	769	37	a	a	DET
inlawrev-28371	769	38	high	high	ADJ
inlawrev-28371	769	39	-	-	PUNCT
inlawrev-28371	769	40	dollar	dollar	NOUN
inlawrev-28371	769	41	retail	retail	NOUN
inlawrev-28371	769	42	transaction.338	transaction.338	NOUN
inlawrev-28371	769	43	the	the	DET
inlawrev-28371	769	44	same	same	ADJ
inlawrev-28371	769	45	is	be	AUX
inlawrev-28371	769	46	true	true	ADJ
inlawrev-28371	769	47	for	for	ADP
inlawrev-28371	769	48	sellers	seller	NOUN
inlawrev-28371	769	49	making	make	VERB
inlawrev-28371	769	50	sales	sale	NOUN
inlawrev-28371	769	51	to	to	ADP
inlawrev-28371	769	52	persons	person	NOUN
inlawrev-28371	769	53	claiming	claim	VERB
inlawrev-28371	769	54	they	they	PRON
inlawrev-28371	769	55	have	have	VERB
inlawrev-28371	769	56	a	a	DET
inlawrev-28371	769	57	sales	sale	NOUN
inlawrev-28371	769	58	tax	tax	NOUN
inlawrev-28371	769	59	exemption.339	exemption.339	ADJ
inlawrev-28371	769	60	sellers	seller	NOUN
inlawrev-28371	769	61	collect	collect	VERB
inlawrev-28371	769	62	and	and	CCONJ
inlawrev-28371	769	63	hold	hold	VERB
inlawrev-28371	769	64	sales	sale	NOUN
inlawrev-28371	769	65	and	and	CCONJ
inlawrev-28371	769	66	use	use	VERB
inlawrev-28371	769	67	taxes	taxis	NOUN
inlawrev-28371	769	68	in	in	ADP
inlawrev-28371	769	69	trust	trust	NOUN
inlawrev-28371	769	70	for	for	ADP
inlawrev-28371	769	71	indiana	indiana	PROPN
inlawrev-28371	769	72	and	and	CCONJ
inlawrev-28371	769	73	are	be	AUX
inlawrev-28371	769	74	personally	personally	ADV
inlawrev-28371	769	75	liable	liable	ADJ
inlawrev-28371	769	76	for	for	ADP
inlawrev-28371	769	77	the	the	DET
inlawrev-28371	769	78	payment	payment	NOUN
inlawrev-28371	769	79	of	of	ADP
inlawrev-28371	769	80	those	those	DET
inlawrev-28371	769	81	taxes	taxis	NOUN
inlawrev-28371	769	82	.	.	PUNCT
inlawrev-28371	770	1	340	340	NUM
inlawrev-28371	770	2	accordingly	accordingly	ADV
inlawrev-28371	770	3	,	,	PUNCT
inlawrev-28371	770	4	sellers	seller	NOUN
inlawrev-28371	770	5	must	must	AUX
inlawrev-28371	770	6	know	know	VERB
inlawrev-28371	770	7	when	when	SCONJ
inlawrev-28371	770	8	they	they	PRON
inlawrev-28371	770	9	are	be	AUX
inlawrev-28371	770	10	properly	properly	ADV
inlawrev-28371	770	11	forgoing	forgo	VERB
inlawrev-28371	770	12	the	the	DET
inlawrev-28371	770	13	collection	collection	NOUN
inlawrev-28371	770	14	of	of	ADP
inlawrev-28371	770	15	a	a	DET
inlawrev-28371	770	16	sales	sale	NOUN
inlawrev-28371	770	17	tax	tax	NOUN
inlawrev-28371	770	18	in	in	ADP
inlawrev-28371	770	19	order	order	NOUN
inlawrev-28371	770	20	to	to	PART
inlawrev-28371	770	21	avoid	avoid	VERB
inlawrev-28371	770	22	becoming	become	VERB
inlawrev-28371	770	23	personally	personally	ADV
inlawrev-28371	770	24	liable	liable	ADJ
inlawrev-28371	770	25	for	for	ADP
inlawrev-28371	770	26	those	those	DET
inlawrev-28371	770	27	taxes	taxis	NOUN
inlawrev-28371	770	28	.	.	PUNCT
inlawrev-28371	771	1	in	in	ADP
inlawrev-28371	771	2	2021	2021	NUM
inlawrev-28371	771	3	,	,	PUNCT
inlawrev-28371	771	4	the	the	DET
inlawrev-28371	771	5	indiana	indiana	PROPN
inlawrev-28371	771	6	general	general	PROPN
inlawrev-28371	771	7	assembly	assembly	PROPN
inlawrev-28371	771	8	enacted	enact	VERB
inlawrev-28371	771	9	legislation	legislation	NOUN
inlawrev-28371	771	10	permitting	permit	VERB
inlawrev-28371	771	11	the	the	DET
inlawrev-28371	771	12	department	department	NOUN
inlawrev-28371	771	13	to	to	PART
inlawrev-28371	771	14	release	release	VERB
inlawrev-28371	771	15	information	information	NOUN
inlawrev-28371	771	16	pertaining	pertain	VERB
inlawrev-28371	771	17	to	to	ADP
inlawrev-28371	771	18	a	a	DET
inlawrev-28371	771	19	person	person	NOUN
inlawrev-28371	771	20	’s	’s	PART
inlawrev-28371	771	21	retail	retail	ADJ
inlawrev-28371	771	22	merchant	merchant	NOUN
inlawrev-28371	771	23	’s	’s	PART
inlawrev-28371	771	24	certificate	certificate	NOUN
inlawrev-28371	771	25	and	and	CCONJ
inlawrev-28371	771	26	provide	provide	VERB
inlawrev-28371	771	27	verification	verification	NOUN
inlawrev-28371	771	28	of	of	ADP
inlawrev-28371	771	29	its	its	PRON
inlawrev-28371	771	30	active	active	ADJ
inlawrev-28371	771	31	or	or	CCONJ
inlawrev-28371	771	32	inactive	inactive	ADJ
inlawrev-28371	771	33	status	status	NOUN
inlawrev-28371	771	34	.	.	PUNCT
inlawrev-28371	772	1	341	341	NUM
inlawrev-28371	772	2	in	in	ADP
inlawrev-28371	772	3	2023	2023	NUM
inlawrev-28371	772	4	,	,	PUNCT
inlawrev-28371	772	5	the	the	DET
inlawrev-28371	772	6	general	general	ADJ
inlawrev-28371	772	7	assembly	assembly	NOUN
inlawrev-28371	772	8	further	far	ADV
inlawrev-28371	772	9	closed	close	VERB
inlawrev-28371	772	10	the	the	DET
inlawrev-28371	772	11	transparency	transparency	NOUN
inlawrev-28371	772	12	loop	loop	NOUN
inlawrev-28371	772	13	by	by	ADP
inlawrev-28371	772	14	enacting	enact	VERB
inlawrev-28371	772	15	legislation	legislation	NOUN
inlawrev-28371	772	16	that	that	PRON
inlawrev-28371	772	17	authorized	authorize	VERB
inlawrev-28371	772	18	the	the	DET
inlawrev-28371	772	19	department	department	NOUN
inlawrev-28371	772	20	to	to	PART
inlawrev-28371	772	21	publish	publish	VERB
inlawrev-28371	772	22	a	a	DET
inlawrev-28371	772	23	list	list	NOUN
inlawrev-28371	772	24	of	of	ADP
inlawrev-28371	772	25	persons	person	NOUN
inlawrev-28371	772	26	,	,	PUNCT
inlawrev-28371	772	27	corporations	corporation	NOUN
inlawrev-28371	772	28	,	,	PUNCT
inlawrev-28371	772	29	or	or	CCONJ
inlawrev-28371	772	30	other	other	ADJ
inlawrev-28371	772	31	entities	entity	NOUN
inlawrev-28371	772	32	that	that	PRON
inlawrev-28371	772	33	qualify	qualify	VERB
inlawrev-28371	772	34	for	for	ADP
inlawrev-28371	772	35	a	a	DET
inlawrev-28371	772	36	sales	sale	NOUN
inlawrev-28371	772	37	tax	tax	NOUN
inlawrev-28371	772	38	exemption	exemption	NOUN
inlawrev-28371	772	39	under	under	ADP
inlawrev-28371	772	40	indiana	indiana	PROPN
inlawrev-28371	772	41	code	code	PROPN
inlawrev-28371	772	42	section	section	NOUN
inlawrev-28371	772	43	6	6	NUM
inlawrev-28371	772	44	-	-	SYM
inlawrev-28371	772	45	2.5	2.5	NUM
inlawrev-28371	772	46	—	—	PUNCT
inlawrev-28371	772	47	—	—	PUNCT
inlawrev-28371	772	48	—	—	PUNCT
inlawrev-28371	772	49	—	—	PUNCT
inlawrev-28371	772	50	—	—	PUNCT
inlawrev-28371	772	51	—	—	PUNCT
inlawrev-28371	772	52	—	—	PUNCT
inlawrev-28371	772	53	—	—	PUNCT
inlawrev-28371	772	54	—	—	PUNCT
inlawrev-28371	772	55	—	—	PUNCT
inlawrev-28371	772	56	—	—	PUNCT
inlawrev-28371	772	57	—	—	PUNCT
inlawrev-28371	772	58	—	—	PUNCT
inlawrev-28371	772	59	—	—	PUNCT
inlawrev-28371	772	60	—	—	PUNCT
inlawrev-28371	772	61	—	—	PUNCT
inlawrev-28371	772	62	—	—	PUNCT
inlawrev-28371	772	63	—	—	PUNCT
inlawrev-28371	772	64	—	—	PUNCT
inlawrev-28371	772	65	—	—	PUNCT
inlawrev-28371	772	66	—	—	PUNCT
inlawrev-28371	772	67	—	—	PUNCT
inlawrev-28371	772	68	—	—	PUNCT
inlawrev-28371	772	69	—	—	PUNCT
inlawrev-28371	772	70	—	—	PUNCT
inlawrev-28371	772	71	—	—	PUNCT
inlawrev-28371	772	72	—	—	PUNCT
inlawrev-28371	772	73	—	—	PUNCT
inlawrev-28371	772	74	—	—	PUNCT
inlawrev-28371	772	75	335	335	X
inlawrev-28371	772	76	.	.	PUNCT
inlawrev-28371	773	1	indiana	indiana	PROPN
inlawrev-28371	773	2	calls	call	VERB
inlawrev-28371	773	3	its	its	PRON
inlawrev-28371	773	4	sale	sale	NOUN
inlawrev-28371	773	5	-	-	PUNCT
inlawrev-28371	773	6	for	for	ADP
inlawrev-28371	773	7	-	-	PUNCT
inlawrev-28371	773	8	resale	resale	NOUN
inlawrev-28371	773	9	certificate	certificate	NOUN
inlawrev-28371	773	10	the	the	DET
inlawrev-28371	773	11	general	general	ADJ
inlawrev-28371	773	12	sales	sale	NOUN
inlawrev-28371	773	13	tax	tax	NOUN
inlawrev-28371	773	14	exemption	exemption	NOUN
inlawrev-28371	773	15	certificate	certificate	NOUN
inlawrev-28371	773	16	.	.	PUNCT
inlawrev-28371	774	1	general	general	ADJ
inlawrev-28371	774	2	sales	sale	NOUN
inlawrev-28371	774	3	tax	tax	NOUN
inlawrev-28371	774	4	exemption	exemption	NOUN
inlawrev-28371	774	5	certificate	certificate	NOUN
inlawrev-28371	774	6	,	,	PUNCT
inlawrev-28371	774	7	form	form	NOUN
inlawrev-28371	774	8	st-105	st-105	PROPN
inlawrev-28371	774	9	(	(	PUNCT
inlawrev-28371	774	10	r6/12	r6/12	X
inlawrev-28371	774	11	-	-	ADJ
inlawrev-28371	774	12	22	22	NUM
inlawrev-28371	774	13	)	)	PUNCT
inlawrev-28371	774	14	,	,	PUNCT
inlawrev-28371	775	1	https://www.in.gov/dor/taxforms/sales-tax-forms/	https://www.in.gov/dor/taxforms/sales-tax-forms/	PROPN
inlawrev-28371	775	2	[	[	X
inlawrev-28371	775	3	https://perma.cc/785y-76l8	https://perma.cc/785y-76l8	NOUN
inlawrev-28371	775	4	]	]	PUNCT
inlawrev-28371	775	5	.	.	PUNCT
inlawrev-28371	776	1	336	336	NUM
inlawrev-28371	776	2	.	.	PUNCT
inlawrev-28371	777	1	see	see	VERB
inlawrev-28371	777	2	ind	ind	PROPN
inlawrev-28371	777	3	.	.	PUNCT
inlawrev-28371	778	1	code	code	PROPN
inlawrev-28371	778	2	§	§	PROPN
inlawrev-28371	778	3	6	6	NUM
inlawrev-28371	778	4	-	-	SYM
inlawrev-28371	778	5	8.1	8.1	NUM
inlawrev-28371	778	6	-	-	PUNCT
inlawrev-28371	778	7	7	7	NUM
inlawrev-28371	778	8	-	-	SYM
inlawrev-28371	778	9	3	3	NUM
inlawrev-28371	778	10	(	(	PUNCT
inlawrev-28371	778	11	2023	2023	NUM
inlawrev-28371	778	12	)	)	PUNCT
inlawrev-28371	778	13	(	(	PUNCT
inlawrev-28371	778	14	stating	state	VERB
inlawrev-28371	778	15	that	that	SCONJ
inlawrev-28371	778	16	a	a	DET
inlawrev-28371	778	17	person	person	NOUN
inlawrev-28371	778	18	who	who	PRON
inlawrev-28371	778	19	improperly	improperly	ADV
inlawrev-28371	778	20	discloses	disclose	VERB
inlawrev-28371	778	21	confidential	confidential	ADJ
inlawrev-28371	778	22	tax	tax	NOUN
inlawrev-28371	778	23	information	information	NOUN
inlawrev-28371	778	24	commits	commit	VERB
inlawrev-28371	778	25	a	a	DET
inlawrev-28371	778	26	class	class	NOUN
inlawrev-28371	778	27	c	c	NOUN
inlawrev-28371	778	28	misdemeanor	misdemeanor	NOUN
inlawrev-28371	778	29	.	.	PUNCT
inlawrev-28371	779	1	also	also	ADV
inlawrev-28371	779	2	,	,	PUNCT
inlawrev-28371	779	3	if	if	SCONJ
inlawrev-28371	779	4	the	the	DET
inlawrev-28371	779	5	person	person	NOUN
inlawrev-28371	779	6	making	make	VERB
inlawrev-28371	779	7	the	the	DET
inlawrev-28371	779	8	disclosure	disclosure	NOUN
inlawrev-28371	779	9	is	be	AUX
inlawrev-28371	779	10	“	"	PUNCT
inlawrev-28371	779	11	an	an	DET
inlawrev-28371	779	12	officer	officer	NOUN
inlawrev-28371	779	13	or	or	CCONJ
inlawrev-28371	779	14	employee	employee	NOUN
inlawrev-28371	779	15	of	of	ADP
inlawrev-28371	779	16	the	the	DET
inlawrev-28371	779	17	state	state	NOUN
inlawrev-28371	779	18	,	,	PUNCT
inlawrev-28371	779	19	[	[	X
inlawrev-28371	779	20	he	he	PRON
inlawrev-28371	779	21	or	or	CCONJ
inlawrev-28371	779	22	she	she	PRON
inlawrev-28371	779	23	]	]	PUNCT
inlawrev-28371	779	24	shall	shall	AUX
inlawrev-28371	779	25	be	be	AUX
inlawrev-28371	779	26	immediately	immediately	ADV
inlawrev-28371	779	27	dismissed	dismiss	VERB
inlawrev-28371	779	28	from	from	ADP
inlawrev-28371	779	29	[	[	PUNCT
inlawrev-28371	779	30	his	his	PRON
inlawrev-28371	779	31	or	or	CCONJ
inlawrev-28371	779	32	her	her	PRON
inlawrev-28371	779	33	]	]	PUNCT
inlawrev-28371	779	34	office	office	NOUN
inlawrev-28371	779	35	or	or	CCONJ
inlawrev-28371	779	36	employment	employment	NOUN
inlawrev-28371	779	37	.	.	PUNCT
inlawrev-28371	779	38	”	"	PUNCT
inlawrev-28371	779	39	)	)	PUNCT
inlawrev-28371	779	40	.	.	PUNCT
inlawrev-28371	780	1	337	337	NUM
inlawrev-28371	780	2	.	.	PUNCT
inlawrev-28371	781	1	see	see	VERB
inlawrev-28371	781	2	i	i	PRON
inlawrev-28371	781	3	d.	d.	PROPN
inlawrev-28371	781	4	§	§	PROPN
inlawrev-28371	781	5	6	6	NUM
inlawrev-28371	781	6	-	-	SYM
inlawrev-28371	781	7	2.5	2.5	NUM
inlawrev-28371	781	8	-	-	PUNCT
inlawrev-28371	781	9	8	8	NUM
inlawrev-28371	781	10	-	-	SYM
inlawrev-28371	781	11	1(a	1(a	NUM
inlawrev-28371	781	12	)	)	PUNCT
inlawrev-28371	781	13	(	(	PUNCT
inlawrev-28371	781	14	stating	state	VERB
inlawrev-28371	781	15	that	that	SCONJ
inlawrev-28371	781	16	“	"	PUNCT
inlawrev-28371	781	17	[	[	X
inlawrev-28371	781	18	a	a	X
inlawrev-28371	781	19	]	]	X
inlawrev-28371	781	20	retail	retail	ADJ
inlawrev-28371	781	21	merchant	merchant	NOUN
inlawrev-28371	781	22	may	may	AUX
inlawrev-28371	781	23	not	not	PART
inlawrev-28371	781	24	make	make	VERB
inlawrev-28371	781	25	a	a	DET
inlawrev-28371	781	26	retail	retail	ADJ
inlawrev-28371	781	27	transaction	transaction	NOUN
inlawrev-28371	781	28	in	in	ADP
inlawrev-28371	781	29	indiana	indiana	PROPN
inlawrev-28371	781	30	,	,	PUNCT
inlawrev-28371	781	31	unless	unless	SCONJ
inlawrev-28371	781	32	the	the	DET
inlawrev-28371	781	33	retail	retail	ADJ
inlawrev-28371	781	34	merchant	merchant	NOUN
inlawrev-28371	781	35	has	have	AUX
inlawrev-28371	781	36	applied	apply	VERB
inlawrev-28371	781	37	for	for	ADP
inlawrev-28371	781	38	a	a	DET
inlawrev-28371	781	39	registered	register	VERB
inlawrev-28371	781	40	retail	retail	ADJ
inlawrev-28371	781	41	merchant	merchant	NOUN
inlawrev-28371	781	42	’s	’s	PART
inlawrev-28371	781	43	certificate	certificate	NOUN
inlawrev-28371	781	44	.	.	PUNCT
inlawrev-28371	781	45	”	"	PUNCT
inlawrev-28371	781	46	)	)	PUNCT
inlawrev-28371	781	47	.	.	PUNCT
inlawrev-28371	782	1	338	338	NUM
inlawrev-28371	782	2	.	.	PUNCT
inlawrev-28371	783	1	see	see	VERB
inlawrev-28371	783	2	i	i	PRON
inlawrev-28371	783	3	d.	d.	PROPN
inlawrev-28371	783	4	§	§	PROPN
inlawrev-28371	783	5	6	6	NUM
inlawrev-28371	783	6	-	-	SYM
inlawrev-28371	783	7	2.5	2.5	NUM
inlawrev-28371	783	8	-	-	PUNCT
inlawrev-28371	783	9	2	2	NUM
inlawrev-28371	783	10	-	-	PUNCT
inlawrev-28371	783	11	1(b	1(b	NUM
inlawrev-28371	783	12	)	)	PUNCT
inlawrev-28371	783	13	(	(	PUNCT
inlawrev-28371	783	14	stating	state	VERB
inlawrev-28371	783	15	that	that	SCONJ
inlawrev-28371	783	16	the	the	DET
inlawrev-28371	783	17	person	person	NOUN
inlawrev-28371	783	18	who	who	PRON
inlawrev-28371	783	19	acquires	acquire	VERB
inlawrev-28371	783	20	property	property	NOUN
inlawrev-28371	783	21	in	in	ADP
inlawrev-28371	783	22	a	a	DET
inlawrev-28371	783	23	retail	retail	ADJ
inlawrev-28371	783	24	transaction	transaction	NOUN
inlawrev-28371	783	25	is	be	AUX
inlawrev-28371	783	26	liable	liable	ADJ
inlawrev-28371	783	27	for	for	ADP
inlawrev-28371	783	28	the	the	DET
inlawrev-28371	783	29	tax	tax	NOUN
inlawrev-28371	783	30	on	on	ADP
inlawrev-28371	783	31	the	the	DET
inlawrev-28371	783	32	transaction	transaction	NOUN
inlawrev-28371	783	33	)	)	PUNCT
inlawrev-28371	783	34	.	.	PUNCT
inlawrev-28371	784	1	339	339	NUM
inlawrev-28371	784	2	.	.	PUNCT
inlawrev-28371	784	3	see	see	VERB
inlawrev-28371	784	4	i	i	PRON
inlawrev-28371	784	5	d.	d.	PROPN
inlawrev-28371	784	6	§	§	PROPN
inlawrev-28371	784	7	6	6	NUM
inlawrev-28371	784	8	-	-	SYM
inlawrev-28371	784	9	2.5	2.5	NUM
inlawrev-28371	784	10	-	-	PUNCT
inlawrev-28371	784	11	8	8	NUM
inlawrev-28371	784	12	-	-	PUNCT
inlawrev-28371	784	13	4(a	4(a	NUM
inlawrev-28371	784	14	)	)	PUNCT
inlawrev-28371	784	15	(	(	PUNCT
inlawrev-28371	784	16	stating	state	VERB
inlawrev-28371	784	17	that	that	SCONJ
inlawrev-28371	784	18	“	"	PUNCT
inlawrev-28371	784	19	[	[	X
inlawrev-28371	784	20	a]n	a]n	NOUN
inlawrev-28371	784	21	organization	organization	NOUN
inlawrev-28371	784	22	,	,	PUNCT
inlawrev-28371	784	23	exempt	exempt	ADJ
inlawrev-28371	784	24	from	from	ADP
inlawrev-28371	784	25	the	the	DET
inlawrev-28371	784	26	state	state	NOUN
inlawrev-28371	784	27	gross	gross	ADJ
inlawrev-28371	784	28	retail	retail	ADJ
inlawrev-28371	784	29	tax	tax	NOUN
inlawrev-28371	784	30	under	under	ADP
inlawrev-28371	784	31	ic	ic	PROPN
inlawrev-28371	784	32	6	6	NUM
inlawrev-28371	784	33	-	-	SYM
inlawrev-28371	784	34	2.5	2.5	NUM
inlawrev-28371	784	35	-	-	PUNCT
inlawrev-28371	784	36	5	5	NUM
inlawrev-28371	784	37	-	-	SYM
inlawrev-28371	784	38	21	21	NUM
inlawrev-28371	784	39	,	,	PUNCT
inlawrev-28371	784	40	ic	ic	PROPN
inlawrev-28371	784	41	6	6	NUM
inlawrev-28371	784	42	-	-	SYM
inlawrev-28371	784	43	2.5	2.5	NUM
inlawrev-28371	784	44	-	-	PUNCT
inlawrev-28371	784	45	5	5	NUM
inlawrev-28371	784	46	-	-	SYM
inlawrev-28371	784	47	25	25	NUM
inlawrev-28371	784	48	,	,	PUNCT
inlawrev-28371	784	49	or	or	CCONJ
inlawrev-28371	784	50	ic	ic	NUM
inlawrev-28371	784	51	6	6	NUM
inlawrev-28371	784	52	-	-	SYM
inlawrev-28371	784	53	2.5	2.5	NUM
inlawrev-28371	784	54	-	-	PUNCT
inlawrev-28371	784	55	5	5	NUM
inlawrev-28371	784	56	-	-	SYM
inlawrev-28371	784	57	26	26	NUM
inlawrev-28371	784	58	,	,	PUNCT
inlawrev-28371	784	59	may	may	AUX
inlawrev-28371	784	60	register	register	VERB
inlawrev-28371	784	61	with	with	ADP
inlawrev-28371	784	62	the	the	DET
inlawrev-28371	784	63	department	department	NOUN
inlawrev-28371	784	64	as	as	ADP
inlawrev-28371	784	65	a	a	DET
inlawrev-28371	784	66	purchaser	purchaser	NOUN
inlawrev-28371	784	67	of	of	ADP
inlawrev-28371	784	68	property	property	NOUN
inlawrev-28371	784	69	in	in	ADP
inlawrev-28371	784	70	exempt	exempt	ADJ
inlawrev-28371	784	71	transactions	transaction	NOUN
inlawrev-28371	784	72	.	.	PUNCT
inlawrev-28371	784	73	”	"	PUNCT
inlawrev-28371	784	74	)	)	PUNCT
inlawrev-28371	784	75	.	.	PUNCT
inlawrev-28371	785	1	340	340	NUM
inlawrev-28371	785	2	.	.	PUNCT
inlawrev-28371	786	1	see	see	VERB
inlawrev-28371	786	2	i	i	PRON
inlawrev-28371	786	3	d.	d.	PROPN
inlawrev-28371	786	4	§	§	PROPN
inlawrev-28371	786	5	6	6	NUM
inlawrev-28371	786	6	-	-	SYM
inlawrev-28371	786	7	2.5	2.5	NUM
inlawrev-28371	786	8	-	-	PUNCT
inlawrev-28371	786	9	9	9	NUM
inlawrev-28371	786	10	-	-	PUNCT
inlawrev-28371	786	11	3(a)(2	3(a)(2	NUM
inlawrev-28371	786	12	)	)	PUNCT
inlawrev-28371	786	13	.	.	PUNCT
inlawrev-28371	787	1	341	341	NUM
inlawrev-28371	787	2	.	.	X
inlawrev-28371	787	3	see	see	VERB
inlawrev-28371	787	4	act	act	NOUN
inlawrev-28371	787	5	of	of	ADP
inlawrev-28371	787	6	apr	apr	PROPN
inlawrev-28371	787	7	.	.	PROPN
inlawrev-28371	787	8	29	29	NUM
inlawrev-28371	787	9	,	,	PUNCT
inlawrev-28371	787	10	2021	2021	NUM
inlawrev-28371	787	11	,	,	PUNCT
inlawrev-28371	787	12	pub	pub	NOUN
inlawrev-28371	787	13	.	.	PUNCT
inlawrev-28371	788	1	l.	l.	PROPN
inlawrev-28371	788	2	no	no	INTJ
inlawrev-28371	788	3	.	.	PROPN
inlawrev-28371	789	1	159	159	NUM
inlawrev-28371	789	2	-	-	SYM
inlawrev-28371	789	3	2021	2021	NUM
inlawrev-28371	789	4	,	,	PUNCT
inlawrev-28371	789	5	§	§	PROPN
inlawrev-28371	789	6	34	34	NUM
inlawrev-28371	789	7	,	,	PUNCT
inlawrev-28371	789	8	2021	2021	NUM
inlawrev-28371	789	9	ind	ind	NOUN
inlawrev-28371	789	10	.	.	PUNCT
inlawrev-28371	790	1	acts	act	VERB
inlawrev-28371	790	2	1630	1630	NUM
inlawrev-28371	790	3	,	,	PUNCT
inlawrev-28371	790	4	1717	1717	NUM
inlawrev-28371	790	5	(	(	PUNCT
inlawrev-28371	790	6	codified	codify	VERB
inlawrev-28371	790	7	at	at	ADP
inlawrev-28371	790	8	ind	ind	PROPN
inlawrev-28371	790	9	.	.	PUNCT
inlawrev-28371	791	1	code	code	PROPN
inlawrev-28371	791	2	§	§	PROPN
inlawrev-28371	791	3	6	6	NUM
inlawrev-28371	791	4	-	-	SYM
inlawrev-28371	791	5	8.1	8.1	NUM
inlawrev-28371	791	6	-	-	PUNCT
inlawrev-28371	791	7	7	7	NUM
inlawrev-28371	791	8	-	-	SYM
inlawrev-28371	791	9	1	1	NUM
inlawrev-28371	791	10	(	(	PUNCT
inlawrev-28371	791	11	2021	2021	NUM
inlawrev-28371	791	12	)	)	PUNCT
inlawrev-28371	791	13	)	)	PUNCT
inlawrev-28371	791	14	.	.	PUNCT
inlawrev-28371	792	1	https://perma.cc/785y-76l8	https://perma.cc/785y-76l8	NOUN
inlawrev-28371	792	2	https://www.in.gov/dor/tax	https://www.in.gov/dor/tax	PROPN
inlawrev-28371	792	3	indiana	indiana	PROPN
inlawrev-28371	792	4	law	law	PROPN
inlawrev-28371	792	5	review	review	NOUN
inlawrev-28371	793	1	[	[	X
inlawrev-28371	793	2	vol	vol	NOUN
inlawrev-28371	793	3	.	.	PUNCT
inlawrev-28371	793	4	57:979	57:979	NUM
inlawrev-28371	793	5	1010	1010	NUM
inlawrev-28371	793	6	5	5	NUM
inlawrev-28371	793	7	-	-	SYM
inlawrev-28371	793	8	16	16	NUM
inlawrev-28371	793	9	(	(	PUNCT
inlawrev-28371	793	10	state	state	NOUN
inlawrev-28371	793	11	and	and	CCONJ
inlawrev-28371	793	12	local	local	ADJ
inlawrev-28371	793	13	governments	government	NOUN
inlawrev-28371	793	14	)	)	PUNCT
inlawrev-28371	793	15	,	,	PUNCT
inlawrev-28371	793	16	indiana	indiana	PROPN
inlawrev-28371	793	17	code	code	PROPN
inlawrev-28371	793	18	section	section	PROPN
inlawrev-28371	793	19	6	6	NUM
inlawrev-28371	793	20	-	-	SYM
inlawrev-28371	793	21	2.5	2.5	NUM
inlawrev-28371	793	22	-	-	PUNCT
inlawrev-28371	793	23	5	5	NUM
inlawrev-28371	793	24	-	-	SYM
inlawrev-28371	793	25	25	25	NUM
inlawrev-28371	793	26	(	(	PUNCT
inlawrev-28371	793	27	nonprofit	nonprofit	ADJ
inlawrev-28371	793	28	purchases	purchase	NOUN
inlawrev-28371	793	29	)	)	PUNCT
inlawrev-28371	793	30	,	,	PUNCT
inlawrev-28371	793	31	or	or	CCONJ
inlawrev-28371	793	32	indiana	indiana	PROPN
inlawrev-28371	793	33	code	code	PROPN
inlawrev-28371	793	34	section	section	NOUN
inlawrev-28371	793	35	6	6	NUM
inlawrev-28371	793	36	-	-	SYM
inlawrev-28371	793	37	2.5	2.5	NUM
inlawrev-28371	793	38	-	-	PUNCT
inlawrev-28371	793	39	5	5	NUM
inlawrev-28371	793	40	-	-	SYM
inlawrev-28371	793	41	26	26	NUM
inlawrev-28371	793	42	(	(	PUNCT
inlawrev-28371	793	43	nonprofit	nonprofit	ADJ
inlawrev-28371	793	44	sales).342	sales).342	NOUN
inlawrev-28371	793	45	the	the	DET
inlawrev-28371	793	46	department	department	NOUN
inlawrev-28371	793	47	may	may	AUX
inlawrev-28371	793	48	disclose	disclose	VERB
inlawrev-28371	793	49	the	the	DET
inlawrev-28371	793	50	following	follow	VERB
inlawrev-28371	793	51	information	information	NOUN
inlawrev-28371	793	52	:	:	PUNCT
inlawrev-28371	794	1	a.	a.	NOUN
inlawrev-28371	794	2	any	any	DET
inlawrev-28371	794	3	federal	federal	ADJ
inlawrev-28371	794	4	identification	identification	NOUN
inlawrev-28371	794	5	number	number	NOUN
inlawrev-28371	794	6	or	or	CCONJ
inlawrev-28371	794	7	other	other	ADJ
inlawrev-28371	794	8	identification	identification	NOUN
inlawrev-28371	794	9	number	number	NOUN
inlawrev-28371	794	10	for	for	ADP
inlawrev-28371	794	11	the	the	DET
inlawrev-28371	794	12	entity	entity	NOUN
inlawrev-28371	794	13	assigned	assign	VERB
inlawrev-28371	794	14	by	by	ADP
inlawrev-28371	794	15	the	the	DET
inlawrev-28371	794	16	department	department	NOUN
inlawrev-28371	794	17	;	;	PUNCT
inlawrev-28371	794	18	b.	b.	X
inlawrev-28371	794	19	any	any	DET
inlawrev-28371	794	20	expiration	expiration	NOUN
inlawrev-28371	794	21	date	date	NOUN
inlawrev-28371	794	22	of	of	ADP
inlawrev-28371	794	23	an	an	DET
inlawrev-28371	794	24	exemption	exemption	NOUN
inlawrev-28371	794	25	under	under	ADP
inlawrev-28371	794	26	indiana	indiana	PROPN
inlawrev-28371	794	27	code	code	PROPN
inlawrev-28371	794	28	section	section	NOUN
inlawrev-28371	794	29	6	6	NUM
inlawrev-28371	794	30	-	-	SYM
inlawrev-28371	794	31	2.5	2.5	NUM
inlawrev-28371	794	32	-	-	PUNCT
inlawrev-28371	794	33	5	5	NUM
inlawrev-28371	794	34	-	-	SYM
inlawrev-28371	794	35	25	25	NUM
inlawrev-28371	794	36	;	;	PUNCT
inlawrev-28371	794	37	c.	c.	NOUN
inlawrev-28371	794	38	whether	whether	SCONJ
inlawrev-28371	794	39	any	any	DET
inlawrev-28371	794	40	sales	sale	NOUN
inlawrev-28371	794	41	tax	tax	NOUN
inlawrev-28371	794	42	exemption	exemption	NOUN
inlawrev-28371	794	43	has	have	AUX
inlawrev-28371	794	44	expired	expire	VERB
inlawrev-28371	794	45	or	or	CCONJ
inlawrev-28371	794	46	has	have	AUX
inlawrev-28371	794	47	been	be	AUX
inlawrev-28371	794	48	revoked	revoke	VERB
inlawrev-28371	794	49	by	by	ADP
inlawrev-28371	794	50	the	the	DET
inlawrev-28371	794	51	department	department	NOUN
inlawrev-28371	794	52	;	;	PUNCT
inlawrev-28371	794	53	and	and	CCONJ
inlawrev-28371	794	54	d.	d.	PROPN
inlawrev-28371	794	55	any	any	DET
inlawrev-28371	794	56	other	other	ADJ
inlawrev-28371	794	57	information	information	NOUN
inlawrev-28371	794	58	reasonably	reasonably	ADV
inlawrev-28371	794	59	necessary	necessary	ADJ
inlawrev-28371	794	60	for	for	ADP
inlawrev-28371	794	61	a	a	DET
inlawrev-28371	794	62	recipient	recipient	NOUN
inlawrev-28371	794	63	of	of	ADP
inlawrev-28371	794	64	an	an	DET
inlawrev-28371	794	65	exemption	exemption	NOUN
inlawrev-28371	794	66	certificate	certificate	NOUN
inlawrev-28371	794	67	to	to	PART
inlawrev-28371	794	68	determine	determine	VERB
inlawrev-28371	794	69	if	if	SCONJ
inlawrev-28371	794	70	an	an	DET
inlawrev-28371	794	71	exemption	exemption	NOUN
inlawrev-28371	794	72	certificate	certificate	NOUN
inlawrev-28371	794	73	is	be	AUX
inlawrev-28371	794	74	valid.343	valid.343	PROPN
inlawrev-28371	794	75	the	the	DET
inlawrev-28371	794	76	general	general	ADJ
inlawrev-28371	794	77	assembly	assembly	NOUN
inlawrev-28371	794	78	also	also	ADV
inlawrev-28371	794	79	expanded	expand	VERB
inlawrev-28371	794	80	indiana	indiana	PROPN
inlawrev-28371	794	81	’s	’s	PROPN
inlawrev-28371	794	82	mailbox	mailbox	NOUN
inlawrev-28371	794	83	rule	rule	NOUN
inlawrev-28371	794	84	for	for	ADP
inlawrev-28371	794	85	filing	file	VERB
inlawrev-28371	794	86	tax	tax	NOUN
inlawrev-28371	794	87	documents	document	NOUN
inlawrev-28371	794	88	or	or	CCONJ
inlawrev-28371	794	89	submitting	submit	VERB
inlawrev-28371	794	90	tax	tax	NOUN
inlawrev-28371	794	91	payments	payment	NOUN
inlawrev-28371	794	92	via	via	ADP
inlawrev-28371	794	93	the	the	DET
inlawrev-28371	794	94	u.s	u.s	PROPN
inlawrev-28371	794	95	.	.	PROPN
inlawrev-28371	794	96	postal	postal	PROPN
inlawrev-28371	794	97	service	service	PROPN
inlawrev-28371	794	98	.	.	PUNCT
inlawrev-28371	795	1	if	if	SCONJ
inlawrev-28371	795	2	the	the	DET
inlawrev-28371	795	3	department	department	NOUN
inlawrev-28371	795	4	of	of	ADP
inlawrev-28371	795	5	revenue	revenue	NOUN
inlawrev-28371	795	6	receives	receive	VERB
inlawrev-28371	795	7	a	a	DET
inlawrev-28371	795	8	document	document	NOUN
inlawrev-28371	795	9	or	or	CCONJ
inlawrev-28371	795	10	payment	payment	NOUN
inlawrev-28371	795	11	after	after	ADP
inlawrev-28371	795	12	a	a	DET
inlawrev-28371	795	13	deadline	deadline	NOUN
inlawrev-28371	795	14	,	,	PUNCT
inlawrev-28371	795	15	it	it	PRON
inlawrev-28371	795	16	must	must	AUX
inlawrev-28371	795	17	consider	consider	VERB
inlawrev-28371	795	18	it	it	PRON
inlawrev-28371	795	19	received	receive	VERB
inlawrev-28371	795	20	in	in	ADP
inlawrev-28371	795	21	a	a	DET
inlawrev-28371	795	22	timely	timely	ADJ
inlawrev-28371	795	23	manner	manner	NOUN
inlawrev-28371	795	24	if	if	SCONJ
inlawrev-28371	795	25	it	it	PRON
inlawrev-28371	795	26	has	have	VERB
inlawrev-28371	795	27	a	a	DET
inlawrev-28371	795	28	postmark	postmark	NOUN
inlawrev-28371	795	29	date	date	NOUN
inlawrev-28371	795	30	within	within	ADP
inlawrev-28371	795	31	three	three	NUM
inlawrev-28371	795	32	business	business	NOUN
inlawrev-28371	795	33	days	day	NOUN
inlawrev-28371	795	34	after	after	SCONJ
inlawrev-28371	795	35	the	the	DET
inlawrev-28371	795	36	deadline.344	deadline.344	NOUN
inlawrev-28371	795	37	business	business	NOUN
inlawrev-28371	795	38	days	day	NOUN
inlawrev-28371	795	39	are	be	AUX
inlawrev-28371	795	40	monday	monday	PROPN
inlawrev-28371	795	41	to	to	ADP
inlawrev-28371	795	42	friday	friday	PROPN
inlawrev-28371	795	43	.	.	PUNCT
inlawrev-28371	796	1	they	they	PRON
inlawrev-28371	796	2	do	do	AUX
inlawrev-28371	796	3	not	not	PART
inlawrev-28371	796	4	include	include	VERB
inlawrev-28371	796	5	weekends	weekend	NOUN
inlawrev-28371	796	6	(	(	PUNCT
inlawrev-28371	796	7	saturday	saturday	PROPN
inlawrev-28371	796	8	and	and	CCONJ
inlawrev-28371	796	9	sunday	sunday	PROPN
inlawrev-28371	796	10	)	)	PUNCT
inlawrev-28371	796	11	,	,	PUNCT
inlawrev-28371	796	12	national	national	ADJ
inlawrev-28371	796	13	legal	legal	ADJ
inlawrev-28371	796	14	holidays	holiday	NOUN
inlawrev-28371	796	15	recognized	recognize	VERB
inlawrev-28371	796	16	by	by	ADP
inlawrev-28371	796	17	the	the	DET
inlawrev-28371	796	18	federal	federal	ADJ
inlawrev-28371	796	19	government	government	NOUN
inlawrev-28371	796	20	,	,	PUNCT
inlawrev-28371	796	21	or	or	CCONJ
inlawrev-28371	796	22	statewide	statewide	ADJ
inlawrev-28371	796	23	holidays.345	holidays.345	PROPN
inlawrev-28371	796	24	iii	iii	PROPN
inlawrev-28371	796	25	.	.	PUNCT
inlawrev-28371	797	1	new	new	ADJ
inlawrev-28371	797	2	tax	tax	NOUN
inlawrev-28371	797	3	court	court	NOUN
inlawrev-28371	797	4	judge	judge	NOUN
inlawrev-28371	797	5	judge	judge	PROPN
inlawrev-28371	797	6	martha	martha	PROPN
inlawrev-28371	797	7	blood	blood	PROPN
inlawrev-28371	797	8	wentworth	wentworth	PROPN
inlawrev-28371	797	9	presided	preside	VERB
inlawrev-28371	797	10	over	over	ADP
inlawrev-28371	797	11	the	the	DET
inlawrev-28371	797	12	indiana	indiana	PROPN
inlawrev-28371	797	13	tax	tax	NOUN
inlawrev-28371	797	14	court	court	NOUN
inlawrev-28371	797	15	for	for	ADP
inlawrev-28371	797	16	twelve	twelve	NUM
inlawrev-28371	797	17	years	year	NOUN
inlawrev-28371	797	18	—	—	PUNCT
inlawrev-28371	797	19	that	that	ADV
inlawrev-28371	797	20	is	is	ADV
inlawrev-28371	797	21	,	,	PUNCT
inlawrev-28371	797	22	from	from	ADP
inlawrev-28371	797	23	january	january	PROPN
inlawrev-28371	797	24	2011	2011	NUM
inlawrev-28371	797	25	to	to	ADP
inlawrev-28371	797	26	september	september	PROPN
inlawrev-28371	797	27	2023.346	2023.346	NUM
inlawrev-28371	797	28	she	she	PRON
inlawrev-28371	797	29	replaced	replace	VERB
inlawrev-28371	797	30	the	the	DET
inlawrev-28371	797	31	first	first	ADJ
inlawrev-28371	797	32	tax	tax	NOUN
inlawrev-28371	797	33	court	court	NOUN
inlawrev-28371	797	34	judge	judge	NOUN
inlawrev-28371	797	35	,	,	PUNCT
inlawrev-28371	797	36	judge	judge	PROPN
inlawrev-28371	797	37	thomas	thomas	PROPN
inlawrev-28371	797	38	g.	g.	PROPN
inlawrev-28371	797	39	fisher	fisher	PROPN
inlawrev-28371	797	40	,	,	PUNCT
inlawrev-28371	797	41	who	who	PRON
inlawrev-28371	797	42	presided	preside	VERB
inlawrev-28371	797	43	over	over	ADP
inlawrev-28371	797	44	the	the	DET
inlawrev-28371	797	45	court	court	NOUN
inlawrev-28371	797	46	from	from	ADP
inlawrev-28371	797	47	july	july	PROPN
inlawrev-28371	797	48	1	1	NUM
inlawrev-28371	797	49	,	,	PUNCT
inlawrev-28371	797	50	1986	1986	NUM
inlawrev-28371	797	51	to	to	ADP
inlawrev-28371	797	52	december	december	PROPN
inlawrev-28371	797	53	2010.347	2010.347	NUM
inlawrev-28371	797	54	after	after	SCONJ
inlawrev-28371	797	55	judge	judge	PROPN
inlawrev-28371	797	56	wentworth	wentworth	PROPN
inlawrev-28371	797	57	announced	announce	VERB
inlawrev-28371	797	58	her	her	PRON
inlawrev-28371	797	59	retirement	retirement	NOUN
inlawrev-28371	797	60	from	from	ADP
inlawrev-28371	797	61	the	the	DET
inlawrev-28371	797	62	court	court	NOUN
inlawrev-28371	797	63	,	,	PUNCT
inlawrev-28371	797	64	the	the	DET
inlawrev-28371	797	65	indiana	indiana	PROPN
inlawrev-28371	797	66	judicial	judicial	PROPN
inlawrev-28371	797	67	nominating	nominating	NOUN
inlawrev-28371	797	68	committee	committee	NOUN
inlawrev-28371	797	69	launched	launch	VERB
inlawrev-28371	797	70	its	its	PRON
inlawrev-28371	797	71	effort	effort	NOUN
inlawrev-28371	797	72	to	to	PART
inlawrev-28371	797	73	find	find	VERB
inlawrev-28371	797	74	her	her	PRON
inlawrev-28371	797	75	replacement	replacement	NOUN
inlawrev-28371	797	76	.	.	PUNCT
inlawrev-28371	798	1	from	from	ADP
inlawrev-28371	798	2	ten	ten	NUM
inlawrev-28371	798	3	applicants	applicant	NOUN
inlawrev-28371	798	4	,	,	PUNCT
inlawrev-28371	798	5	the	the	DET
inlawrev-28371	798	6	nominating	nominating	NOUN
inlawrev-28371	798	7	committee	committee	NOUN
inlawrev-28371	798	8	presented	present	VERB
inlawrev-28371	798	9	three	three	NUM
inlawrev-28371	798	10	candidates	candidate	NOUN
inlawrev-28371	798	11	to	to	ADP
inlawrev-28371	798	12	indiana	indiana	PROPN
inlawrev-28371	798	13	governor	governor	PROPN
inlawrev-28371	798	14	eric	eric	PROPN
inlawrev-28371	798	15	j.	j.	PROPN
inlawrev-28371	798	16	holcomb	holcomb	PROPN
inlawrev-28371	798	17	,	,	PUNCT
inlawrev-28371	799	1	who	who	PRON
inlawrev-28371	799	2	,	,	PUNCT
inlawrev-28371	799	3	on	on	ADP
inlawrev-28371	799	4	july	july	PROPN
inlawrev-28371	799	5	11	11	NUM
inlawrev-28371	799	6	,	,	PUNCT
inlawrev-28371	799	7	2023	2023	NUM
inlawrev-28371	799	8	,	,	PUNCT
inlawrev-28371	799	9	selected	select	VERB
inlawrev-28371	799	10	justin	justin	PROPN
inlawrev-28371	799	11	l.	l.	PROPN
inlawrev-28371	799	12	mcadam	mcadam	PROPN
inlawrev-28371	799	13	to	to	PART
inlawrev-28371	799	14	become	become	VERB
inlawrev-28371	799	15	the	the	DET
inlawrev-28371	799	16	third	third	ADJ
inlawrev-28371	799	17	indiana	indiana	PROPN
inlawrev-28371	799	18	tax	tax	PROPN
inlawrev-28371	799	19	court	court	PROPN
inlawrev-28371	799	20	judge.348	judge.348	PROPN
inlawrev-28371	799	21	judge	judge	PROPN
inlawrev-28371	799	22	mcadam	mcadam	PROPN
inlawrev-28371	799	23	’s	’s	PART
inlawrev-28371	799	24	robing	robing	NOUN
inlawrev-28371	799	25	ceremony	ceremony	NOUN
inlawrev-28371	799	26	occurred	occur	VERB
inlawrev-28371	799	27	on	on	ADP
inlawrev-28371	799	28	october	october	PROPN
inlawrev-28371	799	29	18	18	NUM
inlawrev-28371	799	30	,	,	PUNCT
inlawrev-28371	799	31	—	—	PUNCT
inlawrev-28371	799	32	—	—	PUNCT
inlawrev-28371	799	33	—	—	PUNCT
inlawrev-28371	799	34	—	—	PUNCT
inlawrev-28371	799	35	—	—	PUNCT
inlawrev-28371	799	36	—	—	PUNCT
inlawrev-28371	799	37	—	—	PUNCT
inlawrev-28371	799	38	—	—	PUNCT
inlawrev-28371	799	39	—	—	PUNCT
inlawrev-28371	799	40	—	—	PUNCT
inlawrev-28371	799	41	—	—	PUNCT
inlawrev-28371	799	42	—	—	PUNCT
inlawrev-28371	799	43	—	—	PUNCT
inlawrev-28371	799	44	—	—	PUNCT
inlawrev-28371	799	45	—	—	PUNCT
inlawrev-28371	799	46	—	—	PUNCT
inlawrev-28371	799	47	—	—	PUNCT
inlawrev-28371	799	48	—	—	PUNCT
inlawrev-28371	799	49	—	—	PUNCT
inlawrev-28371	799	50	—	—	PUNCT
inlawrev-28371	799	51	—	—	PUNCT
inlawrev-28371	799	52	—	—	PUNCT
inlawrev-28371	799	53	—	—	PUNCT
inlawrev-28371	799	54	—	—	PUNCT
inlawrev-28371	799	55	—	—	PUNCT
inlawrev-28371	799	56	—	—	PUNCT
inlawrev-28371	799	57	—	—	PUNCT
inlawrev-28371	799	58	—	—	PUNCT
inlawrev-28371	799	59	—	—	PUNCT
inlawrev-28371	799	60	342	342	X
inlawrev-28371	799	61	.	.	PUNCT
inlawrev-28371	800	1	see	see	VERB
inlawrev-28371	800	2	ind	ind	PROPN
inlawrev-28371	800	3	.	.	PUNCT
inlawrev-28371	801	1	code	code	PROPN
inlawrev-28371	801	2	§	§	PROPN
inlawrev-28371	801	3	6	6	NUM
inlawrev-28371	801	4	-	-	SYM
inlawrev-28371	801	5	8.1	8.1	NUM
inlawrev-28371	801	6	-	-	PUNCT
inlawrev-28371	801	7	7	7	NUM
inlawrev-28371	801	8	-	-	PUNCT
inlawrev-28371	801	9	1(v)(1)-(4	1(v)(1)-(4	NUM
inlawrev-28371	801	10	)	)	PUNCT
inlawrev-28371	801	11	(	(	PUNCT
inlawrev-28371	801	12	2023	2023	NUM
inlawrev-28371	801	13	)	)	PUNCT
inlawrev-28371	801	14	)	)	PUNCT
inlawrev-28371	801	15	.	.	PUNCT
inlawrev-28371	802	1	343	343	NUM
inlawrev-28371	802	2	.	.	PUNCT
inlawrev-28371	803	1	i	i	PRON
inlawrev-28371	803	2	d.	d.	PROPN
inlawrev-28371	803	3	344	344	NUM
inlawrev-28371	803	4	.	.	PUNCT
inlawrev-28371	804	1	see	see	VERB
inlawrev-28371	804	2	i	i	PRON
inlawrev-28371	804	3	d.	d.	PROPN
inlawrev-28371	804	4	§	§	PROPN
inlawrev-28371	804	5	6	6	NUM
inlawrev-28371	804	6	-	-	SYM
inlawrev-28371	804	7	8.1	8.1	NUM
inlawrev-28371	804	8	-	-	PUNCT
inlawrev-28371	804	9	6	6	NUM
inlawrev-28371	804	10	-	-	PUNCT
inlawrev-28371	804	11	3(e	3(e	NUM
inlawrev-28371	804	12	)	)	PUNCT
inlawrev-28371	804	13	.	.	PUNCT
inlawrev-28371	805	1	345	345	NUM
inlawrev-28371	805	2	.	.	PUNCT
inlawrev-28371	806	1	i	i	PRON
inlawrev-28371	806	2	d.	d.	PROPN
inlawrev-28371	806	3	346	346	NUM
inlawrev-28371	806	4	.	.	PUNCT
inlawrev-28371	807	1	see	see	VERB
inlawrev-28371	807	2	michael	michael	PROPN
inlawrev-28371	807	3	w.	w.	PROPN
inlawrev-28371	807	4	hoskins	hoskins	PROPN
inlawrev-28371	807	5	,	,	PUNCT
inlawrev-28371	807	6	new	new	ADJ
inlawrev-28371	807	7	tax	tax	NOUN
inlawrev-28371	807	8	court	court	NOUN
inlawrev-28371	807	9	judge	judge	NOUN
inlawrev-28371	807	10	‘	'	PUNCT
inlawrev-28371	807	11	honored	honored	ADJ
inlawrev-28371	807	12	and	and	CCONJ
inlawrev-28371	807	13	humbled	humble	VERB
inlawrev-28371	807	14	’	'	PUNCT
inlawrev-28371	807	15	by	by	ADP
inlawrev-28371	807	16	appointment	appointment	NOUN
inlawrev-28371	807	17	,	,	PUNCT
inlawrev-28371	807	18	ind	ind	NOUN
inlawrev-28371	807	19	.	.	PUNCT
inlawrev-28371	808	1	law	law	NOUN
inlawrev-28371	808	2	.	.	PUNCT
inlawrev-28371	809	1	(	(	PUNCT
inlawrev-28371	809	2	dec	dec	PROPN
inlawrev-28371	809	3	.	.	PROPN
inlawrev-28371	809	4	23	23	NUM
inlawrev-28371	809	5	,	,	PUNCT
inlawrev-28371	809	6	2010	2010	NUM
inlawrev-28371	809	7	)	)	PUNCT
inlawrev-28371	809	8	,	,	PUNCT
inlawrev-28371	809	9	https://www.theindianalawyer.com/articles/25435-newtax-court-judge-honored-and-humbled-by-appointment	https://www.theindianalawyer.com/articles/25435-newtax-court-judge-honored-and-humbled-by-appointment	ADJ
inlawrev-28371	810	1	[	[	X
inlawrev-28371	810	2	https://perma.cc/j937-6jye	https://perma.cc/j937-6jye	X
inlawrev-28371	810	3	]	]	X
inlawrev-28371	810	4	.	.	PUNCT
inlawrev-28371	811	1	347	347	NUM
inlawrev-28371	811	2	.	.	PUNCT
inlawrev-28371	812	1	see	see	VERB
inlawrev-28371	812	2	michael	michael	PROPN
inlawrev-28371	812	3	w.	w.	PROPN
inlawrev-28371	812	4	hoskins	hoskins	PROPN
inlawrev-28371	812	5	,	,	PUNCT
inlawrev-28371	812	6	state	state	NOUN
inlawrev-28371	812	7	says	say	VERB
inlawrev-28371	812	8	goodbye	goodbye	NOUN
inlawrev-28371	812	9	to	to	ADP
inlawrev-28371	812	10	its	its	PRON
inlawrev-28371	812	11	first	first	ADJ
inlawrev-28371	812	12	tax	tax	NOUN
inlawrev-28371	812	13	judge	judge	NOUN
inlawrev-28371	812	14	,	,	PUNCT
inlawrev-28371	812	15	ind	ind	PROPN
inlawrev-28371	812	16	.	.	PUNCT
inlawrev-28371	812	17	law	law	NOUN
inlawrev-28371	812	18	.	.	PUNCT
inlawrev-28371	813	1	(	(	PUNCT
inlawrev-28371	813	2	dec	dec	PROPN
inlawrev-28371	813	3	.	.	PROPN
inlawrev-28371	813	4	21	21	NUM
inlawrev-28371	813	5	,	,	PUNCT
inlawrev-28371	813	6	2010	2010	NUM
inlawrev-28371	813	7	)	)	PUNCT
inlawrev-28371	813	8	,	,	PUNCT
inlawrev-28371	813	9	https://www.theindianalawyer.com/articles/25397-state-says-goodbye-to-its-first-taxjudge	https://www.theindianalawyer.com/articles/25397-state-says-goodbye-to-its-first-taxjudge	VERB
inlawrev-28371	813	10	[	[	X
inlawrev-28371	813	11	https://perma.cc/92el-3mty	https://perma.cc/92el-3mty	PROPN
inlawrev-28371	813	12	]	]	X
inlawrev-28371	813	13	.	.	PUNCT
inlawrev-28371	814	1	348	348	NUM
inlawrev-28371	814	2	.	.	PUNCT
inlawrev-28371	815	1	see	see	VERB
inlawrev-28371	815	2	tyler	tyler	PROPN
inlawrev-28371	815	3	fenwick	fenwick	PROPN
inlawrev-28371	815	4	,	,	PUNCT
inlawrev-28371	815	5	mcadam	mcadam	PROPN
inlawrev-28371	815	6	appointed	appoint	VERB
inlawrev-28371	815	7	next	next	ADJ
inlawrev-28371	815	8	indiana	indiana	PROPN
inlawrev-28371	815	9	tax	tax	PROPN
inlawrev-28371	815	10	court	court	NOUN
inlawrev-28371	815	11	judge	judge	NOUN
inlawrev-28371	815	12	,	,	PUNCT
inlawrev-28371	815	13	ind	ind	PROPN
inlawrev-28371	815	14	.	.	PUNCT
inlawrev-28371	816	1	law	law	NOUN
inlawrev-28371	816	2	.	.	PUNCT
inlawrev-28371	817	1	(	(	PUNCT
inlawrev-28371	817	2	july	july	PROPN
inlawrev-28371	817	3	11	11	NUM
inlawrev-28371	817	4	,	,	PUNCT
inlawrev-28371	817	5	2023	2023	NUM
inlawrev-28371	817	6	)	)	PUNCT
inlawrev-28371	817	7	,	,	PUNCT
inlawrev-28371	817	8	https://www.theindianalawyer.com/articles/mcadam-appointed-next-indiana-taxcourt-judge	https://www.theindianalawyer.com/articles/mcadam-appointed-next-indiana-taxcourt-judge	VERB
inlawrev-28371	817	9	[	[	X
inlawrev-28371	817	10	https://perma.cc/5aby-e2ec	https://perma.cc/5aby-e2ec	NOUN
inlawrev-28371	817	11	]	]	PUNCT
inlawrev-28371	817	12	.	.	PUNCT
inlawrev-28371	818	1	https://perma.cc/5aby-e2ec	https://perma.cc/5aby-e2ec	NOUN
inlawrev-28371	818	2	https://www.theindianalawyer.com/articles/mcadam-appointed-next-indiana-tax	https://www.theindianalawyer.com/articles/mcadam-appointed-next-indiana-tax	PROPN
inlawrev-28371	818	3	https://perma.cc/92el-3mty	https://perma.cc/92el-3mty	PROPN
inlawrev-28371	818	4	https://www.theindianalawyer.com/articles/25397-state-says-goodbye-to-its-first-tax	https://www.theindianalawyer.com/articles/25397-state-says-goodbye-to-its-first-tax	PROPN
inlawrev-28371	818	5	https://perma.cc/j937-6jye	https://perma.cc/j937-6jye	ADV
inlawrev-28371	818	6	https://www.theindianalawyer.com/articles/25435-new	https://www.theindianalawyer.com/articles/25435-new	ADJ
inlawrev-28371	818	7	2024	2024	NUM
inlawrev-28371	818	8	]	]	PUNCT
inlawrev-28371	818	9	tax	tax	NOUN
inlawrev-28371	818	10	law	law	NOUN
inlawrev-28371	818	11	1011	1011	NUM
inlawrev-28371	818	12	2023.349	2023.349	PROPN
inlawrev-28371	818	13	he	he	PRON
inlawrev-28371	818	14	was	be	AUX
inlawrev-28371	818	15	,	,	PUNCT
inlawrev-28371	818	16	however	however	ADV
inlawrev-28371	818	17	,	,	PUNCT
inlawrev-28371	818	18	sworn	swear	VERB
inlawrev-28371	818	19	in	in	ADP
inlawrev-28371	818	20	as	as	ADP
inlawrev-28371	818	21	the	the	DET
inlawrev-28371	818	22	tax	tax	NOUN
inlawrev-28371	818	23	court	court	NOUN
inlawrev-28371	818	24	judge	judge	NOUN
inlawrev-28371	818	25	on	on	ADP
inlawrev-28371	818	26	september	september	PROPN
inlawrev-28371	818	27	1	1	NUM
inlawrev-28371	818	28	,	,	PUNCT
inlawrev-28371	818	29	2023	2023	NUM
inlawrev-28371	818	30	,	,	PUNCT
inlawrev-28371	818	31	at	at	ADP
inlawrev-28371	818	32	a	a	DET
inlawrev-28371	818	33	private	private	ADJ
inlawrev-28371	818	34	ceremony	ceremony	NOUN
inlawrev-28371	818	35	.	.	PUNCT
inlawrev-28371	819	1	350	350	NUM
inlawrev-28371	819	2	on	on	ADP
inlawrev-28371	819	3	august	august	PROPN
inlawrev-28371	819	4	17	17	NUM
inlawrev-28371	819	5	,	,	PUNCT
inlawrev-28371	819	6	2023	2023	NUM
inlawrev-28371	819	7	,	,	PUNCT
inlawrev-28371	819	8	the	the	DET
inlawrev-28371	819	9	indiana	indiana	PROPN
inlawrev-28371	819	10	supreme	supreme	PROPN
inlawrev-28371	819	11	court	court	PROPN
inlawrev-28371	819	12	certified	certify	VERB
inlawrev-28371	819	13	judge	judge	PROPN
inlawrev-28371	819	14	wentworth	wentworth	PROPN
inlawrev-28371	819	15	as	as	ADP
inlawrev-28371	819	16	a	a	DET
inlawrev-28371	819	17	senior	senior	ADJ
inlawrev-28371	819	18	judge	judge	NOUN
inlawrev-28371	819	19	,	,	PUNCT
inlawrev-28371	819	20	effective	effective	ADJ
inlawrev-28371	819	21	september	september	PROPN
inlawrev-28371	819	22	3	3	NUM
inlawrev-28371	819	23	,	,	PUNCT
inlawrev-28371	819	24	2023	2023	NUM
inlawrev-28371	819	25	,	,	PUNCT
inlawrev-28371	819	26	through	through	ADP
inlawrev-28371	819	27	december	december	PROPN
inlawrev-28371	819	28	31	31	NUM
inlawrev-28371	819	29	,	,	PUNCT
inlawrev-28371	819	30	2024.351	2024.351	NUM
inlawrev-28371	819	31	on	on	ADP
inlawrev-28371	819	32	december	december	PROPN
inlawrev-28371	819	33	15	15	NUM
inlawrev-28371	819	34	,	,	PUNCT
inlawrev-28371	819	35	2023	2023	NUM
inlawrev-28371	819	36	,	,	PUNCT
inlawrev-28371	819	37	the	the	DET
inlawrev-28371	819	38	supreme	supreme	PROPN
inlawrev-28371	819	39	court	court	PROPN
inlawrev-28371	819	40	recertified	recertifie	VERB
inlawrev-28371	819	41	judge	judge	NOUN
inlawrev-28371	819	42	wentworth	wentworth	PROPN
inlawrev-28371	819	43	as	as	ADP
inlawrev-28371	819	44	a	a	DET
inlawrev-28371	819	45	senior	senior	ADJ
inlawrev-28371	819	46	judge	judge	NOUN
inlawrev-28371	819	47	through	through	ADP
inlawrev-28371	819	48	december	december	PROPN
inlawrev-28371	819	49	31	31	NUM
inlawrev-28371	819	50	,	,	PUNCT
inlawrev-28371	819	51	2024.352	2024.352	NUM
inlawrev-28371	819	52	she	she	PRON
inlawrev-28371	819	53	continues	continue	VERB
inlawrev-28371	819	54	to	to	PART
inlawrev-28371	819	55	serve	serve	VERB
inlawrev-28371	819	56	as	as	ADP
inlawrev-28371	819	57	a	a	DET
inlawrev-28371	819	58	senior	senior	ADJ
inlawrev-28371	819	59	judge	judge	NOUN
inlawrev-28371	819	60	with	with	ADP
inlawrev-28371	819	61	the	the	DET
inlawrev-28371	819	62	tax	tax	NOUN
inlawrev-28371	819	63	court	court	NOUN
inlawrev-28371	819	64	on	on	ADP
inlawrev-28371	819	65	a	a	DET
inlawrev-28371	819	66	part	part	ADJ
inlawrev-28371	819	67	-	-	PUNCT
inlawrev-28371	819	68	time	time	NOUN
inlawrev-28371	819	69	basis.353	basis.353	PROPN
inlawrev-28371	819	70	before	before	ADP
inlawrev-28371	819	71	judge	judge	PROPN
inlawrev-28371	819	72	mcadam	mcadam	PROPN
inlawrev-28371	819	73	’s	’s	PART
inlawrev-28371	819	74	selection	selection	NOUN
inlawrev-28371	819	75	,	,	PUNCT
inlawrev-28371	819	76	he	he	PRON
inlawrev-28371	819	77	had	have	AUX
inlawrev-28371	819	78	served	serve	VERB
inlawrev-28371	819	79	in	in	ADP
inlawrev-28371	819	80	the	the	DET
inlawrev-28371	819	81	holcomb	holcomb	PROPN
inlawrev-28371	819	82	administration	administration	NOUN
inlawrev-28371	819	83	as	as	ADP
inlawrev-28371	819	84	the	the	DET
inlawrev-28371	819	85	deputy	deputy	NOUN
inlawrev-28371	819	86	director	director	NOUN
inlawrev-28371	819	87	and	and	CCONJ
inlawrev-28371	819	88	chief	chief	ADJ
inlawrev-28371	819	89	legal	legal	ADJ
inlawrev-28371	819	90	counsel	counsel	NOUN
inlawrev-28371	819	91	for	for	ADP
inlawrev-28371	819	92	the	the	DET
inlawrev-28371	819	93	indiana	indiana	PROPN
inlawrev-28371	819	94	office	office	PROPN
inlawrev-28371	819	95	of	of	ADP
inlawrev-28371	819	96	management	management	NOUN
inlawrev-28371	819	97	&	&	CCONJ
inlawrev-28371	819	98	budget.354	budget.354	PROPN
inlawrev-28371	819	99	judge	judge	NOUN
inlawrev-28371	819	100	mcadam	mcadam	PROPN
inlawrev-28371	819	101	received	receive	VERB
inlawrev-28371	819	102	his	his	PRON
inlawrev-28371	819	103	bachelor	bachelor	NOUN
inlawrev-28371	819	104	’s	’s	PART
inlawrev-28371	819	105	degrees	degree	NOUN
inlawrev-28371	819	106	in	in	ADP
inlawrev-28371	819	107	economics	economic	NOUN
inlawrev-28371	819	108	and	and	CCONJ
inlawrev-28371	819	109	political	political	ADJ
inlawrev-28371	819	110	science	science	NOUN
inlawrev-28371	819	111	from	from	ADP
inlawrev-28371	819	112	indiana	indiana	PROPN
inlawrev-28371	819	113	university	university	PROPN
inlawrev-28371	819	114	bloomington	bloomington	PROPN
inlawrev-28371	819	115	and	and	CCONJ
inlawrev-28371	819	116	his	his	PRON
inlawrev-28371	819	117	j.d	j.d	PROPN
inlawrev-28371	819	118	.	.	PROPN
inlawrev-28371	819	119	from	from	ADP
inlawrev-28371	819	120	harvard	harvard	PROPN
inlawrev-28371	819	121	law	law	PROPN
inlawrev-28371	819	122	school.355	school.355	PROPN
inlawrev-28371	819	123	during	during	ADP
inlawrev-28371	819	124	his	his	PRON
inlawrev-28371	819	125	interview	interview	NOUN
inlawrev-28371	819	126	before	before	ADP
inlawrev-28371	819	127	the	the	DET
inlawrev-28371	819	128	judicial	judicial	ADJ
inlawrev-28371	819	129	nominating	nominating	NOUN
inlawrev-28371	819	130	committee	committee	NOUN
inlawrev-28371	819	131	on	on	ADP
inlawrev-28371	819	132	may	may	PROPN
inlawrev-28371	819	133	23	23	NUM
inlawrev-28371	819	134	,	,	PUNCT
inlawrev-28371	819	135	2023	2023	NUM
inlawrev-28371	819	136	,	,	PUNCT
inlawrev-28371	819	137	judge	judge	PROPN
inlawrev-28371	819	138	mcadam	mcadam	PROPN
inlawrev-28371	819	139	said	say	VERB
inlawrev-28371	819	140	that	that	SCONJ
inlawrev-28371	819	141	,	,	PUNCT
inlawrev-28371	819	142	if	if	SCONJ
inlawrev-28371	819	143	selected	select	VERB
inlawrev-28371	819	144	,	,	PUNCT
inlawrev-28371	819	145	he	he	PRON
inlawrev-28371	819	146	would	would	AUX
inlawrev-28371	819	147	address	address	VERB
inlawrev-28371	819	148	two	two	NUM
inlawrev-28371	819	149	main	main	ADJ
inlawrev-28371	819	150	concerns	concern	NOUN
inlawrev-28371	819	151	while	while	SCONJ
inlawrev-28371	819	152	serving	serve	VERB
inlawrev-28371	819	153	as	as	ADP
inlawrev-28371	819	154	the	the	DET
inlawrev-28371	819	155	tax	tax	NOUN
inlawrev-28371	819	156	court	court	NOUN
inlawrev-28371	819	157	judge.356	judge.356	VERB
inlawrev-28371	819	158	he	he	PRON
inlawrev-28371	819	159	said	say	VERB
inlawrev-28371	819	160	he	he	PRON
inlawrev-28371	819	161	would	would	AUX
inlawrev-28371	819	162	focus	focus	VERB
inlawrev-28371	819	163	on	on	ADP
inlawrev-28371	819	164	making	make	VERB
inlawrev-28371	819	165	the	the	DET
inlawrev-28371	819	166	court	court	NOUN
inlawrev-28371	819	167	operate	operate	VERB
inlawrev-28371	819	168	more	more	ADV
inlawrev-28371	819	169	—	—	PUNCT
inlawrev-28371	819	170	—	—	PUNCT
inlawrev-28371	819	171	—	—	PUNCT
inlawrev-28371	819	172	—	—	PUNCT
inlawrev-28371	819	173	—	—	PUNCT
inlawrev-28371	819	174	—	—	PUNCT
inlawrev-28371	819	175	—	—	PUNCT
inlawrev-28371	819	176	—	—	PUNCT
inlawrev-28371	819	177	—	—	PUNCT
inlawrev-28371	819	178	—	—	PUNCT
inlawrev-28371	819	179	—	—	PUNCT
inlawrev-28371	819	180	—	—	PUNCT
inlawrev-28371	819	181	—	—	PUNCT
inlawrev-28371	819	182	—	—	PUNCT
inlawrev-28371	819	183	—	—	PUNCT
inlawrev-28371	819	184	—	—	PUNCT
inlawrev-28371	819	185	—	—	PUNCT
inlawrev-28371	819	186	—	—	PUNCT
inlawrev-28371	819	187	—	—	PUNCT
inlawrev-28371	819	188	—	—	PUNCT
inlawrev-28371	819	189	—	—	PUNCT
inlawrev-28371	819	190	—	—	PUNCT
inlawrev-28371	819	191	—	—	PUNCT
inlawrev-28371	819	192	—	—	PUNCT
inlawrev-28371	819	193	—	—	PUNCT
inlawrev-28371	819	194	—	—	PUNCT
inlawrev-28371	819	195	—	—	PUNCT
inlawrev-28371	819	196	—	—	PUNCT
inlawrev-28371	819	197	—	—	PUNCT
inlawrev-28371	819	198	349	349	X
inlawrev-28371	819	199	.	.	PUNCT
inlawrev-28371	820	1	see	see	VERB
inlawrev-28371	820	2	robing	robing	NOUN
inlawrev-28371	820	3	ceremony	ceremony	NOUN
inlawrev-28371	820	4	of	of	ADP
inlawrev-28371	820	5	the	the	DET
inlawrev-28371	820	6	honorable	honorable	ADJ
inlawrev-28371	820	7	justin	justin	PROPN
inlawrev-28371	820	8	l.	l.	PROPN
inlawrev-28371	820	9	mcadam	mcadam	PROPN
inlawrev-28371	820	10	,	,	PUNCT
inlawrev-28371	820	11	wbiw	wbiw	NOUN
inlawrev-28371	820	12	(	(	PUNCT
inlawrev-28371	820	13	oct	oct	PROPN
inlawrev-28371	820	14	.	.	PROPN
inlawrev-28371	820	15	11	11	NUM
inlawrev-28371	820	16	,	,	PUNCT
inlawrev-28371	820	17	2023	2023	NUM
inlawrev-28371	820	18	)	)	PUNCT
inlawrev-28371	820	19	,	,	PUNCT
inlawrev-28371	820	20	https://www.wbiw.com/2023/10/11/robing-ceremony-of-the-honorable-justin-l-mcadam/	https://www.wbiw.com/2023/10/11/robing-ceremony-of-the-honorable-justin-l-mcadam/	X
inlawrev-28371	821	1	[	[	X
inlawrev-28371	821	2	https://perma.cc/9wbs-9qry	https://perma.cc/9wbs-9qry	X
inlawrev-28371	821	3	]	]	X
inlawrev-28371	821	4	.	.	PUNCT
inlawrev-28371	822	1	350	350	NUM
inlawrev-28371	822	2	.	.	PUNCT
inlawrev-28371	823	1	see	see	VERB
inlawrev-28371	823	2	tyler	tyler	PROPN
inlawrev-28371	823	3	fenwick	fenwick	PROPN
inlawrev-28371	823	4	,	,	PUNCT
inlawrev-28371	823	5	‘	'	PUNCT
inlawrev-28371	823	6	enormously	enormously	ADV
inlawrev-28371	823	7	equipped	equipped	ADJ
inlawrev-28371	823	8	’	'	PUNCT
inlawrev-28371	823	9	mcadam	mcadam	PROPN
inlawrev-28371	823	10	talks	talk	NOUN
inlawrev-28371	823	11	building	build	VERB
inlawrev-28371	823	12	up	up	ADP
inlawrev-28371	823	13	the	the	DET
inlawrev-28371	823	14	tax	tax	NOUN
inlawrev-28371	823	15	court	court	NOUN
inlawrev-28371	823	16	at	at	ADP
inlawrev-28371	823	17	robing	robing	NOUN
inlawrev-28371	823	18	ceremony	ceremony	NOUN
inlawrev-28371	823	19	,	,	PUNCT
inlawrev-28371	823	20	ind	ind	NOUN
inlawrev-28371	823	21	.	.	PUNCT
inlawrev-28371	823	22	law	law	NOUN
inlawrev-28371	823	23	.	.	PUNCT
inlawrev-28371	824	1	(	(	PUNCT
inlawrev-28371	824	2	oct	oct	PROPN
inlawrev-28371	824	3	.	.	PROPN
inlawrev-28371	824	4	19	19	NUM
inlawrev-28371	824	5	,	,	PUNCT
inlawrev-28371	824	6	2023	2023	NUM
inlawrev-28371	824	7	)	)	PUNCT
inlawrev-28371	824	8	,	,	PUNCT
inlawrev-28371	824	9	https://www.theindianalawyer.com/articles/	https://www.theindianalawyer.com/articles/	ADP
inlawrev-28371	824	10	enormously	enormously	ADV
inlawrev-28371	824	11	-	-	PUNCT
inlawrev-28371	824	12	equipped	equip	VERB
inlawrev-28371	824	13	-	-	PUNCT
inlawrev-28371	824	14	mcadam	mcadam	PROPN
inlawrev-28371	824	15	-	-	PUNCT
inlawrev-28371	824	16	talks	talk	NOUN
inlawrev-28371	824	17	-	-	PUNCT
inlawrev-28371	824	18	building	building	NOUN
inlawrev-28371	824	19	-	-	PUNCT
inlawrev-28371	824	20	up	up	ADP
inlawrev-28371	824	21	-	-	PUNCT
inlawrev-28371	824	22	the	the	DET
inlawrev-28371	824	23	-	-	PUNCT
inlawrev-28371	824	24	tax	tax	NOUN
inlawrev-28371	824	25	-	-	PUNCT
inlawrev-28371	824	26	court	court	NOUN
inlawrev-28371	824	27	-	-	PUNCT
inlawrev-28371	824	28	at	at	ADP
inlawrev-28371	824	29	-	-	PUNCT
inlawrev-28371	824	30	robing	robe	VERB
inlawrev-28371	824	31	-	-	PUNCT
inlawrev-28371	824	32	ceremony	ceremony	NOUN
inlawrev-28371	824	33	[	[	X
inlawrev-28371	824	34	https://perma.cc/f382-mv2j	https://perma.cc/f382-mv2j	X
inlawrev-28371	824	35	]	]	X
inlawrev-28371	824	36	.	.	PUNCT
inlawrev-28371	825	1	351	351	NUM
inlawrev-28371	825	2	.	.	PUNCT
inlawrev-28371	826	1	see	see	VERB
inlawrev-28371	826	2	alexa	alexa	PROPN
inlawrev-28371	826	3	shrake	shrake	PROPN
inlawrev-28371	826	4	,	,	PUNCT
inlawrev-28371	826	5	wentworth	wentworth	PROPN
inlawrev-28371	826	6	certified	certify	VERB
inlawrev-28371	826	7	as	as	ADP
inlawrev-28371	826	8	senior	senior	ADJ
inlawrev-28371	826	9	judge	judge	NOUN
inlawrev-28371	826	10	ahead	ahead	ADV
inlawrev-28371	826	11	of	of	ADP
inlawrev-28371	826	12	tax	tax	NOUN
inlawrev-28371	826	13	court	court	NOUN
inlawrev-28371	826	14	retirement	retirement	NOUN
inlawrev-28371	826	15	,	,	PUNCT
inlawrev-28371	826	16	ind	ind	NOUN
inlawrev-28371	826	17	.	.	PUNCT
inlawrev-28371	827	1	law	law	NOUN
inlawrev-28371	827	2	.	.	PUNCT
inlawrev-28371	828	1	(	(	PUNCT
inlawrev-28371	828	2	aug	aug	PROPN
inlawrev-28371	828	3	.	.	PROPN
inlawrev-28371	828	4	22	22	NUM
inlawrev-28371	828	5	,	,	PUNCT
inlawrev-28371	828	6	2023	2023	NUM
inlawrev-28371	828	7	)	)	PUNCT
inlawrev-28371	828	8	,	,	PUNCT
inlawrev-28371	828	9	https://www.theindianalawyer.com/articles/wentworth-certified-assenior-judge-ahead-of-tax-court-retirement	https://www.theindianalawyer.com/articles/wentworth-certified-assenior-judge-ahead-of-tax-court-retirement	NOUN
inlawrev-28371	829	1	[	[	X
inlawrev-28371	829	2	https://perma.cc/ht94-cwkb	https://perma.cc/ht94-cwkb	X
inlawrev-28371	829	3	]	]	X
inlawrev-28371	829	4	;	;	PUNCT
inlawrev-28371	829	5	in	in	ADP
inlawrev-28371	829	6	re	re	NOUN
inlawrev-28371	829	7	certification	certification	NOUN
inlawrev-28371	829	8	of	of	ADP
inlawrev-28371	829	9	senior	senior	ADJ
inlawrev-28371	829	10	judge	judge	NOUN
inlawrev-28371	829	11	martha	martha	PROPN
inlawrev-28371	829	12	b.	b.	PROPN
inlawrev-28371	829	13	wentworth	wentworth	PROPN
inlawrev-28371	829	14	,	,	PUNCT
inlawrev-28371	829	15	no	no	INTJ
inlawrev-28371	829	16	.	.	PUNCT
inlawrev-28371	829	17	23s	23s	PROPN
inlawrev-28371	829	18	-	-	ADJ
inlawrev-28371	829	19	ms-229	ms-229	NOUN
inlawrev-28371	829	20	(	(	PUNCT
inlawrev-28371	829	21	aug	aug	PROPN
inlawrev-28371	829	22	.	.	PROPN
inlawrev-28371	829	23	17	17	NUM
inlawrev-28371	829	24	,	,	PUNCT
inlawrev-28371	829	25	2003	2003	NUM
inlawrev-28371	829	26	)	)	PUNCT
inlawrev-28371	829	27	,	,	PUNCT
inlawrev-28371	829	28	https://www.in.gov/	https://www.in.gov/	PROPN
inlawrev-28371	829	29	courts	court	NOUN
inlawrev-28371	829	30	/	/	SYM
inlawrev-28371	829	31	files	file	NOUN
inlawrev-28371	829	32	/	/	SYM
inlawrev-28371	829	33	order	order	NOUN
inlawrev-28371	829	34	-	-	PUNCT
inlawrev-28371	829	35	judges-2023	judges-2023	NOUN
inlawrev-28371	829	36	-	-	PUNCT
inlawrev-28371	829	37	23s	23s	NUM
inlawrev-28371	829	38	-	-	PUNCT
inlawrev-28371	829	39	ms-229.pdf	ms-229.pdf	NOUN
inlawrev-28371	830	1	[	[	X
inlawrev-28371	830	2	https://perma.cc/hu9v-sxdf	https://perma.cc/hu9v-sxdf	PROPN
inlawrev-28371	830	3	]	]	X
inlawrev-28371	830	4	.	.	PUNCT
inlawrev-28371	831	1	352	352	NUM
inlawrev-28371	831	2	.	.	PUNCT
inlawrev-28371	831	3	see	see	VERB
inlawrev-28371	831	4	in	in	ADP
inlawrev-28371	831	5	re	re	NOUN
inlawrev-28371	831	6	recertification	recertification	NOUN
inlawrev-28371	831	7	of	of	ADP
inlawrev-28371	831	8	senior	senior	ADJ
inlawrev-28371	831	9	judges	judge	NOUN
inlawrev-28371	831	10	for	for	ADP
inlawrev-28371	831	11	calendar	calendar	NOUN
inlawrev-28371	831	12	year	year	NOUN
inlawrev-28371	831	13	2024	2024	NUM
inlawrev-28371	831	14	,	,	PUNCT
inlawrev-28371	831	15	no	no	INTJ
inlawrev-28371	831	16	.	.	PUNCT
inlawrev-28371	831	17	23s	23s	NUM
inlawrev-28371	831	18	-	-	PUNCT
inlawrev-28371	831	19	ms-289	ms-289	PROPN
inlawrev-28371	831	20	(	(	PUNCT
inlawrev-28371	831	21	dec	dec	PROPN
inlawrev-28371	831	22	.	.	PROPN
inlawrev-28371	831	23	15	15	NUM
inlawrev-28371	831	24	,	,	PUNCT
inlawrev-28371	831	25	2023	2023	NUM
inlawrev-28371	831	26	)	)	PUNCT
inlawrev-28371	831	27	,	,	PUNCT
inlawrev-28371	831	28	https://www.in.gov/courts/files/order-judges-2023-23s-ms-289b.pdf	https://www.in.gov/courts/files/order-judges-2023-23s-ms-289b.pdf	NUM
inlawrev-28371	831	29	[	[	PUNCT
inlawrev-28371	831	30	https://	https://	PROPN
inlawrev-28371	831	31	perma.cc/yy8v-5rpq	perma.cc/yy8v-5rpq	NOUN
inlawrev-28371	831	32	]	]	X
inlawrev-28371	831	33	.	.	PUNCT
inlawrev-28371	832	1	353	353	NUM
inlawrev-28371	832	2	.	.	PUNCT
inlawrev-28371	833	1	see	see	VERB
inlawrev-28371	833	2	daniel	daniel	PROPN
inlawrev-28371	833	3	carson	carson	PROPN
inlawrev-28371	833	4	,	,	PUNCT
inlawrev-28371	833	5	wentworth	wentworth	PROPN
inlawrev-28371	833	6	honored	honor	VERB
inlawrev-28371	833	7	by	by	ADP
inlawrev-28371	833	8	in	in	ADP
inlawrev-28371	833	9	senate	senate	PROPN
inlawrev-28371	833	10	for	for	ADP
inlawrev-28371	833	11	years	year	NOUN
inlawrev-28371	833	12	of	of	ADP
inlawrev-28371	833	13	service	service	NOUN
inlawrev-28371	833	14	,	,	PUNCT
inlawrev-28371	833	15	devotion	devotion	NOUN
inlawrev-28371	833	16	to	to	ADP
inlawrev-28371	833	17	tax	tax	NOUN
inlawrev-28371	833	18	issues	issue	NOUN
inlawrev-28371	833	19	,	,	PUNCT
inlawrev-28371	833	20	ind	ind	NOUN
inlawrev-28371	833	21	.	.	PUNCT
inlawrev-28371	834	1	law	law	NOUN
inlawrev-28371	834	2	.	.	PUNCT
inlawrev-28371	835	1	(	(	PUNCT
inlawrev-28371	835	2	feb	feb	PROPN
inlawrev-28371	835	3	.	.	PROPN
inlawrev-28371	835	4	21	21	NUM
inlawrev-28371	835	5	,	,	PUNCT
inlawrev-28371	835	6	2024	2024	NUM
inlawrev-28371	835	7	)	)	PUNCT
inlawrev-28371	835	8	,	,	PUNCT
inlawrev-28371	835	9	https://www.theindianalawyer.com/articles/wentworthhonored-by-in-senate-for-years-of-service-devotion-to-tax-issues	https://www.theindianalawyer.com/articles/wentworthhonored-by-in-senate-for-years-of-service-devotion-to-tax-issue	NOUN
inlawrev-28371	836	1	[	[	X
inlawrev-28371	836	2	https://perma.cc/wk8cbg9l	https://perma.cc/wk8cbg9l	PROPN
inlawrev-28371	836	3	]	]	X
inlawrev-28371	836	4	;	;	PUNCT
inlawrev-28371	836	5	martha	martha	PROPN
inlawrev-28371	836	6	wentworth	wentworth	PROPN
inlawrev-28371	836	7	(	(	PUNCT
inlawrev-28371	836	8	2024	2024	NUM
inlawrev-28371	836	9	)	)	PUNCT
inlawrev-28371	836	10	linkedin	linkedin	NOUN
inlawrev-28371	836	11	profile	profile	NOUN
inlawrev-28371	836	12	,	,	PUNCT
inlawrev-28371	836	13	https://www.linkedin.com/in/marthawentworth-5510b4b/	https://www.linkedin.com/in/marthawentworth-5510b4b/	INTJ
inlawrev-28371	836	14	(	(	PUNCT
inlawrev-28371	836	15	stating	state	VERB
inlawrev-28371	836	16	that	that	SCONJ
inlawrev-28371	836	17	“	"	PUNCT
inlawrev-28371	836	18	[	[	PUNCT
inlawrev-28371	836	19	judge	judge	NOUN
inlawrev-28371	836	20	wentworth	wentworth	PROPN
inlawrev-28371	836	21	is	be	AUX
inlawrev-28371	836	22	]	]	X
inlawrev-28371	836	23	happy	happy	ADJ
inlawrev-28371	836	24	to	to	PART
inlawrev-28371	836	25	share	share	VERB
inlawrev-28371	836	26	that	that	PRON
inlawrev-28371	836	27	[	[	X
inlawrev-28371	836	28	she	she	PRON
inlawrev-28371	836	29	is	be	AUX
inlawrev-28371	836	30	]	]	PUNCT
inlawrev-28371	836	31	starting	start	VERB
inlawrev-28371	836	32	a	a	DET
inlawrev-28371	836	33	new	new	ADJ
inlawrev-28371	836	34	position	position	NOUN
inlawrev-28371	836	35	as	as	ADP
inlawrev-28371	836	36	senior	senior	ADJ
inlawrev-28371	836	37	judge	judge	NOUN
inlawrev-28371	836	38	at	at	ADP
inlawrev-28371	836	39	[	[	X
inlawrev-28371	836	40	the	the	X
inlawrev-28371	836	41	]	]	X
inlawrev-28371	836	42	indiana	indiana	PROPN
inlawrev-28371	836	43	tax	tax	PROPN
inlawrev-28371	836	44	court	court	NOUN
inlawrev-28371	836	45	.	.	PUNCT
inlawrev-28371	836	46	”	"	PUNCT
inlawrev-28371	836	47	)	)	PUNCT
inlawrev-28371	836	48	.	.	PUNCT
inlawrev-28371	837	1	354	354	X
inlawrev-28371	837	2	.	.	PUNCT
inlawrev-28371	838	1	see	see	VERB
inlawrev-28371	838	2	tyler	tyler	PROPN
inlawrev-28371	838	3	fenwick	fenwick	PROPN
inlawrev-28371	838	4	,	,	PUNCT
inlawrev-28371	838	5	‘	'	PUNCT
inlawrev-28371	838	6	you	you	PRON
inlawrev-28371	839	1	do	do	AUX
inlawrev-28371	839	2	n’t	not	PART
inlawrev-28371	839	3	do	do	VERB
inlawrev-28371	839	4	it	it	PRON
inlawrev-28371	839	5	alone	alone	ADV
inlawrev-28371	839	6	’	'	PUNCT
inlawrev-28371	839	7	:	:	PUNCT
inlawrev-28371	839	8	mcadam	mcadam	PROPN
inlawrev-28371	839	9	prepares	prepare	VERB
inlawrev-28371	839	10	to	to	PART
inlawrev-28371	839	11	take	take	VERB
inlawrev-28371	839	12	over	over	ADP
inlawrev-28371	839	13	in	in	ADP
inlawrev-28371	839	14	tax	tax	NOUN
inlawrev-28371	839	15	court	court	NOUN
inlawrev-28371	839	16	,	,	PUNCT
inlawrev-28371	839	17	ind	ind	PROPN
inlawrev-28371	839	18	.	.	PUNCT
inlawrev-28371	839	19	law	law	NOUN
inlawrev-28371	839	20	.	.	PUNCT
inlawrev-28371	840	1	(	(	PUNCT
inlawrev-28371	840	2	aug	aug	PROPN
inlawrev-28371	840	3	.	.	PROPN
inlawrev-28371	840	4	2	2	NUM
inlawrev-28371	840	5	,	,	PUNCT
inlawrev-28371	840	6	2023	2023	NUM
inlawrev-28371	840	7	)	)	PUNCT
inlawrev-28371	840	8	,	,	PUNCT
inlawrev-28371	840	9	https://www.theindianalawyer.com/articles/you-dont-do-italone-mcadam-prepares-to-take-over-in-tax-court	https://www.theindianalawyer.com/articles/you-dont-do-italone-mcadam-prepares-to-take-over-in-tax-court	VERB
inlawrev-28371	840	10	[	[	X
inlawrev-28371	840	11	https://perma.cc/fdr3-etf6	https://perma.cc/fdr3-etf6	X
inlawrev-28371	840	12	]	]	X
inlawrev-28371	840	13	.	.	PUNCT
inlawrev-28371	841	1	355	355	NUM
inlawrev-28371	841	2	.	.	PUNCT
inlawrev-28371	842	1	i	i	PRON
inlawrev-28371	842	2	d.	d.	PROPN
inlawrev-28371	842	3	356	356	NUM
inlawrev-28371	842	4	.	.	PUNCT
inlawrev-28371	843	1	see	see	VERB
inlawrev-28371	843	2	tyler	tyler	PROPN
inlawrev-28371	843	3	fenwick	fenwick	PROPN
inlawrev-28371	843	4	,	,	PUNCT
inlawrev-28371	843	5	government	government	NOUN
inlawrev-28371	843	6	attorneys	attorney	NOUN
inlawrev-28371	843	7	,	,	PUNCT
inlawrev-28371	843	8	private	private	ADJ
inlawrev-28371	843	9	practitioner	practitioner	NOUN
inlawrev-28371	843	10	named	name	VERB
inlawrev-28371	843	11	tax	tax	NOUN
inlawrev-28371	843	12	court	court	NOUN
inlawrev-28371	843	13	finalists	finalist	NOUN
inlawrev-28371	843	14	;	;	PUNCT
inlawrev-28371	843	15	afternoon	afternoon	NOUN
inlawrev-28371	843	16	candidates	candidate	NOUN
inlawrev-28371	843	17	talk	talk	VERB
inlawrev-28371	843	18	possible	possible	ADJ
inlawrev-28371	843	19	changes	change	NOUN
inlawrev-28371	843	20	to	to	ADP
inlawrev-28371	843	21	court	court	NOUN
inlawrev-28371	843	22	,	,	PUNCT
inlawrev-28371	843	23	ind	ind	PROPN
inlawrev-28371	843	24	.	.	PUNCT
inlawrev-28371	844	1	law	law	NOUN
inlawrev-28371	844	2	.	.	PUNCT
inlawrev-28371	845	1	(	(	PUNCT
inlawrev-28371	845	2	may	may	PROPN
inlawrev-28371	845	3	23	23	NUM
inlawrev-28371	845	4	,	,	PUNCT
inlawrev-28371	845	5	2023	2023	NUM
inlawrev-28371	845	6	)	)	PUNCT
inlawrev-28371	845	7	,	,	PUNCT
inlawrev-28371	845	8	https://www.theindianalawyer.com/articles/government-attorneys-private-practitioner-namedtax-court-finalists-afternoon-candidates-talk-possible-changes-to-court	https://www.theindianalawyer.com/articles/government-attorneys-private-practitioner-namedtax-court-finalists-afternoon-candidates-talk-possible-changes-to-court	X
inlawrev-28371	846	1	[	[	X
inlawrev-28371	846	2	https://perma.cc/rhn6qz9u	https://perma.cc/rhn6qz9u	PROPN
inlawrev-28371	846	3	]	]	X
inlawrev-28371	846	4	.	.	PUNCT
inlawrev-28371	847	1	https://perma.cc/rhn6	https://perma.cc/rhn6	PROPN
inlawrev-28371	847	2	https://www.theindianalawyer.com/articles/government-attorneys-private-practitioner-named	https://www.theindianalawyer.com/articles/government-attorneys-private-practitioner-named	PROPN
inlawrev-28371	848	1	https://perma.cc/fdr3-etf6	https://perma.cc/fdr3-etf6	PROPN
inlawrev-28371	848	2	https://www.theindianalawyer.com/articles/you-dont-do-it	https://www.theindianalawyer.com/articles/you-dont-do-it	NOUN
inlawrev-28371	848	3	https://www.linkedin.com/in/martha	https://www.linkedin.com/in/martha	AUX
inlawrev-28371	848	4	https://perma.cc/wk8c	https://perma.cc/wk8c	VERB
inlawrev-28371	848	5	https://www.theindianalawyer.com/articles/wentworth	https://www.theindianalawyer.com/articles/wentworth	PRON
inlawrev-28371	848	6	https://www.in.gov/courts/files/order-judges-2023-23s-ms-289b.pdf	https://www.in.gov/courts/files/order-judges-2023-23s-ms-289b.pdf	NUM
inlawrev-28371	848	7	https://perma.cc/hu9v-sxdf	https://perma.cc/hu9v-sxdf	PROPN
inlawrev-28371	848	8	https://www.in.gov	https://www.in.gov	PROPN
inlawrev-28371	848	9	https://perma.cc/ht94-cwkb	https://perma.cc/ht94-cwkb	PROPN
inlawrev-28371	849	1	https://www.theindianalawyer.com/articles/wentworth-certified-as	https://www.theindianalawyer.com/articles/wentworth-certified-as	PROPN
inlawrev-28371	849	2	https://perma.cc/f382-mv2j	https://perma.cc/f382-mv2j	INTJ
inlawrev-28371	849	3	https://www.theindianalawyer.com/articles	https://www.theindianalawyer.com/articles	X
inlawrev-28371	849	4	https://perma.cc/9wbs-9qry	https://perma.cc/9wbs-9qry	PROPN
inlawrev-28371	849	5	https://www.wbiw.com/2023/10/11/robing-ceremony-of-the-honorable-justin-l-mcadam	https://www.wbiw.com/2023/10/11/robing-ceremony-of-the-honorable-justin-l-mcadam	PROPN
inlawrev-28371	849	6	indiana	indiana	PROPN
inlawrev-28371	849	7	law	law	PROPN
inlawrev-28371	849	8	review	review	NOUN
inlawrev-28371	850	1	[	[	X
inlawrev-28371	850	2	vol	vol	NOUN
inlawrev-28371	850	3	.	.	PUNCT
inlawrev-28371	850	4	57:979	57:979	NUM
inlawrev-28371	850	5	1012	1012	NUM
inlawrev-28371	850	6	efficiently.357	efficiently.357	ADV
inlawrev-28371	850	7	he	he	PRON
inlawrev-28371	850	8	said	say	VERB
inlawrev-28371	850	9	90	90	NUM
inlawrev-28371	850	10	days	day	NOUN
inlawrev-28371	850	11	is	be	AUX
inlawrev-28371	850	12	an	an	DET
inlawrev-28371	850	13	appropriate	appropriate	ADJ
inlawrev-28371	850	14	amount	amount	NOUN
inlawrev-28371	850	15	of	of	ADP
inlawrev-28371	850	16	time	time	NOUN
inlawrev-28371	850	17	to	to	PART
inlawrev-28371	850	18	issue	issue	VERB
inlawrev-28371	850	19	a	a	DET
inlawrev-28371	850	20	decision.358	decision.358	NOUN
inlawrev-28371	850	21	judge	judge	NOUN
inlawrev-28371	850	22	mcadam	mcadam	PROPN
inlawrev-28371	850	23	also	also	ADV
inlawrev-28371	850	24	said	say	VERB
inlawrev-28371	850	25	he	he	PRON
inlawrev-28371	850	26	would	would	AUX
inlawrev-28371	850	27	review	review	VERB
inlawrev-28371	850	28	the	the	DET
inlawrev-28371	850	29	court	court	NOUN
inlawrev-28371	850	30	’s	’s	PART
inlawrev-28371	850	31	structure	structure	NOUN
inlawrev-28371	850	32	because	because	SCONJ
inlawrev-28371	850	33	its	its	PRON
inlawrev-28371	850	34	caseload	caseload	NOUN
inlawrev-28371	850	35	is	be	AUX
inlawrev-28371	850	36	,	,	PUNCT
inlawrev-28371	850	37	he	he	PRON
inlawrev-28371	850	38	noted	note	VERB
inlawrev-28371	850	39	,	,	PUNCT
inlawrev-28371	850	40	“	"	PUNCT
inlawrev-28371	850	41	relatively	relatively	ADV
inlawrev-28371	850	42	low	low	ADJ
inlawrev-28371	850	43	.	.	PUNCT
inlawrev-28371	851	1	”359	”359	PUNCT
inlawrev-28371	851	2	—	—	PUNCT
inlawrev-28371	851	3	—	—	PUNCT
inlawrev-28371	851	4	—	—	PUNCT
inlawrev-28371	851	5	—	—	PUNCT
inlawrev-28371	851	6	—	—	PUNCT
inlawrev-28371	851	7	—	—	PUNCT
inlawrev-28371	851	8	—	—	PUNCT
inlawrev-28371	851	9	—	—	PUNCT
inlawrev-28371	851	10	—	—	PUNCT
inlawrev-28371	851	11	—	—	PUNCT
inlawrev-28371	851	12	—	—	PUNCT
inlawrev-28371	851	13	—	—	PUNCT
inlawrev-28371	851	14	—	—	PUNCT
inlawrev-28371	851	15	—	—	PUNCT
inlawrev-28371	851	16	—	—	PUNCT
inlawrev-28371	851	17	—	—	PUNCT
inlawrev-28371	851	18	—	—	PUNCT
inlawrev-28371	851	19	—	—	PUNCT
inlawrev-28371	851	20	—	—	PUNCT
inlawrev-28371	851	21	—	—	PUNCT
inlawrev-28371	851	22	—	—	PUNCT
inlawrev-28371	851	23	—	—	PUNCT
inlawrev-28371	851	24	—	—	PUNCT
inlawrev-28371	851	25	—	—	PUNCT
inlawrev-28371	851	26	—	—	PUNCT
inlawrev-28371	851	27	—	—	PUNCT
inlawrev-28371	851	28	—	—	PUNCT
inlawrev-28371	851	29	—	—	PUNCT
inlawrev-28371	851	30	—	—	PUNCT
inlawrev-28371	851	31	357	357	NUM
inlawrev-28371	851	32	.	.	PUNCT
inlawrev-28371	852	1	i	i	PRON
inlawrev-28371	852	2	d.	d.	PROPN
inlawrev-28371	852	3	358	358	NUM
inlawrev-28371	852	4	.	.	PUNCT
inlawrev-28371	853	1	i	i	PRON
inlawrev-28371	853	2	d.	d.	PROPN
inlawrev-28371	853	3	359	359	NUM
inlawrev-28371	853	4	.	.	PUNCT
inlawrev-28371	854	1	i	i	PRON
inlawrev-28371	854	2	d.	d.	PROPN
inlawrev-28371	854	3	structure	structure	NOUN
inlawrev-28371	854	4	bookmarks	bookmark	NOUN
inlawrev-28371	854	5	ecent	ecent	NOUN
inlawrev-28371	854	6	evelopments	evelopment	NOUN
inlawrev-28371	854	7	in	in	ADP
inlawrev-28371	854	8	ndiana	ndiana	PROPN
inlawrev-28371	854	9	ax	ax	NOUN
inlawrev-28371	854	10	awurvey	awurvey	NOUN